20201028Suez to Staff Responses 1 - 19.PDF

SUZ-W-20-02 IPUC DR 1
Page 1 of 1
SUEZ WATER IDAHO INC. CASE SUZ-W-20-02
FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF
Preparer/Sponsoring Witness: J. Cary

REQUEST NO. 1:
Please provide copies of the monthly trial balances from January 2017 through the most current month available. Please supplement your response when additional months become available throughout 2020.
RESPONSE NO. 1: Please see the attachment for the monthly trial balances from 2017 through September 2020.
SUZ-W-20-02IPUC DR 1AttachmentPage 1 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jan 31, 2017
Run on 10/09/20 at 01:18 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 397,608,097.28 4,826,093.33 (533,254.55)401,900,936.0610600000Cnstrction Csts Not Classified 12,747,603.51 1,209,572.21 (4,788,145.23)9,169,030.4910700000Construction work in progress 5,069,723.48 4,219,019.68 (6,092,215.53)3,196,527.6310750000CWIP – Suspense 39,415.47 242,187.50 (18,205.68)263,397.2910800000Utility Accumulated Depr (110,653,569.67)364,784.82 (719,013.08)(111,007,797.93)10810000 Retirement work in progress 265,307.28 66,272.08 (44,013.96)287,565.4010900000Accumulated Cost of Removal 64,449.56 7,181.80 (270.33)71,361.0311100000Utility Accumulated Depr -CIAC (33,291,746.31)0.00 (201,817.54)(33,493,563.85)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (153,401.18)474.00 (2,200.00)(155,127.18)12100000 Non-Utility Property 11,053.83 0.00 0.00 11,053.8313120000Collections41,000.00 0.00 0.00 41,000.0013150000Operating Cash Acct - Citi 42.39 0.00 0.00 42.3913501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 1,992,651.60 0.00 (297,513.70)1,695,137.9014201000AR Cash Accrual (648,344.06)31,810.48 0.00 (616,533.58)14309000 Accounts Receivable-Other 56,841.85 8,255.06 (25,259.22)39,837.6914310000AR - M&J billed 8,016.43 0.00 0.00 8,016.4314400000Provision Uncllctble Acct (Cr)(300,000.00)0.00 0.00 (300,000.00)14410000 Provision Uncllctble Acct-Othr (11,000.00)0.00 0.00 (11,000.00)14605000 IC Money Pool Receivable 0.00 1,665.11 (2,055,939.11)(2,054,274.01)15000000 Capital&Maint Inv Nonexempt 85,720.05 52.80 0.00 85,772.8515010000169,403.53 0.00 0.00 169,403.5315020000Other Inventory 50,873.26 1,319.62 (2,619.75)49,573.1315030000Chemical Inventory 41,162.77 0.00 (2,514.68)38,648.0916599000Prepaid Expenses-Other 74,400.00 0.00 (8,800.00)65,600.0017300000Unbilled Revenue 3,104,500.00 362,287.00 0.00 3,466,787.0018300000Prelim Survey and Inv. Chrgs 582,643.13 7,321.07 (319,202.96)270,761.2418404000Clearing - Capital Work Order (0.51)0.09 (0.18)(0.60)18499000 Clearing - AP and Procument (32,337.15)32,337.15 0.00 0.00186090001,680,746.73 276.09 (56,221.00)1,624,801.82186200001,115,290.29 0.00 0.00 1,115,290.2918621000Dfrrd Relocation Exp - Approve 47,760.25 0.00 (1,834.15)45,926.10186230001,546,686.96 3,748.90 (42.41)1,550,393.4518625000Deferred Pwr Costs - Approved 515,304.89 0.00 (21,471.00)493,833.8918650000(341,510.61)0.00 (4,667.39)(346,178.00)18653000 (245,556.38)0.00 (3,682.66)(249,239.04)18680000 Deferred rate charges 71,584.04 0.00 (2,982.67)68,601.3718699000Other Regulatory Assets 37,175.36 0.00 (2,256.22)34,919.1418714000184,178.36 10,140.55 0.00 194,318.9119010000Def. Federal Inc Taxes- Other 121,729.82 0.00 0.00 121,729.8219012000Def State Income Taxes- Other 50,667.37 0.00 0.00 50,667.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019101000Def. FIT-FAS109 ITC 229,998.00 0.00 (1,305.00)228,693.0019103000Def. FIT-F71/F109 G/U ITC 152,925.00 0.00 (868.00)152,057.0019131000Def.SIT-FAS109 ITC 54,018.00 0.00 (307.00)53,711.0019132000Def. SIT-F71/F109 G/U ITC 35,937.00 0.00 (204.00)35,733.0020100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (81,437,834.97)0.00 0.00 (81,437,834.97)21600000 RE - Cumulated Income (86,345,915.50)0.00 0.00 (86,345,915.50)21800000 AOCI - Pension 6,634,520.79 0.00 0.00 6,634,520.7921805000AOCI - PBOP (1,409,359.03)0.00 0.00 (1,409,359.03)23200000 Accounts Payable (1,483,127.61)1,143,409.65 (273,162.40)(612,880.36)23210000 Accounts Payable Reversing (699,845.01)489,363.07 0.00 (210,481.94)23211000 (26,825.64)0.00 (58,007.13)(84,832.77)23220000 AP - Inventory Accrued 1,431.37 2.62 (2,015.35)(581.36)23601000 Property Taxes Accrued (991,775.44)0.00 (168,601.83)(1,160,377.27)23610000 Franchise taxes Accrued (75,140.36)75,140.36 (64,852.67)(64,852.67)23641000 Federal Income Tax Accrued (5,151,367.24)83,875.31 0.00 (5,067,491.93)23651000 State Income Tax Accrued (684,659.36)18,561.79 0.00 (666,097.57)23661000 FICA Tax Accrued (34,990.96)7,683.38 (47.03)(27,354.61)23662000 (28.37)0.00 (1,812.64)(1,841.01)23663000 (200.68)8.28 (1,262.46)(1,454.86)23670000 Sales & Use Taxes Accrued (160,464.18)101,564.18 (1,577.64)(60,477.64)23699000 Other Accrued Taxes (5,117.56)66,986.25 (21,934.25)39,934.4324205000Accrued - Payroll (222,023.90)202,277.91 (241,862.51)(261,608.50)24215000 Accrued - Power (234,581.47)0.00 (10,499.02)(245,080.49)24220000 Accrued - Sludge Removal (1,302.00)1,302.00 0.00 0.0024225000Accrued - Purchased Water 0.00 0.00 (17,000.00)(17,000.00)24245000 Accrued - Vacation (94,070.00)0.00 0.00 (94,070.00)24246000 Accrued - Bonus (369,793.50)0.00 (27,533.00)(397,326.50)24247000 Accrued - Employee Related (7,955.81)9,995.77 (3,298.94)(1,258.98)24248000 Accr - Employee Related Other (27,513.73)17,964.25 (13,007.43)(22,556.91)24299000 Accrued Other (55,351.97)0.00 0.00 (55,351.97)24301000 Employee W/hg-401K 0.00 62,076.52 (62,076.52)0.0025200000Advances for Construction (5,369,135.95)0.00 0.00 (5,369,135.95)25200001 CWIP non-taxable advances 140,389.95 1,625,704.64 0.00 1,766,094.5925201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (1,658,021.00)55,300.00 0.00 (1,602,721.00)25340000 PBOP Liability - Trustee (3,007,324.82)18,833.00 0.00 (2,988,491.82)
SUZ-W-20-02IPUC DR 1AttachmentPage 2 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jan 31, 2017
Run on 10/09/20 at 01:18 PM Style: UWGNEBS
Period Beginning Ending
25390000 Accrued SE LTIP (30,299.00)0.00 (1,296.00)(31,595.00)25402000 DefRegLiab F71/F109-Fed:ITC (472,876.00)2,684.00 0.00 (470,192.00)25500000 Deferred ITC (712,114.00)4,020.00 0.00 (708,094.00)26310000 Pension Accrued (10,250,773.65)153,153.00 0.00 (10,097,620.65)27100000 Contribution in Aid of Cnstrct (105,393,849.46)140,645.00 (1,901,143.74)(107,154,348.20)27100001 CWIP non-taxable CIAC (460,892.09)2,182,726.21 (1,302,036.00)419,798.1227100002In Service non-taxable CIAC (4,684,593.17)1,881,346.18 (671,067.32)(3,474,314.31)27101000 Taxable CIAC - Serv Laterals (2,867,953.39)2,500.00 (87,603.00)(2,953,056.39)27101001 CWIP taxable CIAC (11,612.46)40,976.00 (104,539.00)(75,175.46)27101002 In Service taxable CIAC (322,582.02)77,153.00 (28,026.00)(273,455.02)27110000 33,291,746.31 201,817.54 0.00 33,493,563.8528203000Def. FIT-MACRS (8,553,334.46)0.00 0.00 (8,553,334.46)28206000 Def. FIT- OCI Pension/PBOP 2,821,102.40 0.00 0.00 2,821,102.4028211000Def. FIT Benefit on DSIT 382,157.00 0.00 0.00 382,157.0028300000Def. FIT-Other (227,129.00)17,614.76 0.00 (209,514.24)28301000 Def. FIT-Tank Painting (250,751.00)0.00 0.00 (250,751.00)28302000 Def. FIT-Rate Expenses (23,168.00)0.00 0.00 (23,168.00)28303000 Def. FIT-Deferred Charges 82,349.00 0.00 0.00 82,349.0028304000Def. FIT-Relocation Expense (15,508.00)0.00 0.00 (15,508.00)28305000 Def. FIT-M_S Fees 434,267.00 0.00 0.00 434,267.0028306000Def. FIT-Pensions (243,579.00)0.00 0.00 (243,579.00)28307000 Def. FIT-PEBOP 1,751,955.85 0.00 0.00 1,751,955.8528308000Def. FIT-Cost of Removal (600,790.00)0.00 0.00 (600,790.00)28310000 Def. FIT-Uncollectibles 100,832.00 0.00 0.00 100,832.0028312000Def. FIT - AFUDC Equity (437,131.00)0.00 0.00 (437,131.00)28313000 Def. FIT - AFUDC Equity GU (421,700.57)0.00 0.00 (421,700.57)28314000 (634,212.00)0.00 0.00 (634,212.00)28350000 Def. SIT- Other (38,735.00)4,798.29 0.00 (33,936.71)28353000 Def. SIT - Tank Painting (57,350.00)0.00 0.00 (57,350.00)28354000 Def. SIT-Pensions (17,102.00)0.00 0.00 (17,102.00)28355000 Def. SIT-Post Retrmnt Benefits 362,030.72 0.00 0.00 362,030.7228356000Def. SIT-AFUDC Equity (98,160.00)0.00 0.00 (98,160.00)28357000 Def. SIT-Excess Depreciation (1,749,981.03)0.00 0.00 (1,749,981.03)28358000 Def. SIT- Cost of Removal (120,798.00)0.00 0.00 (120,798.00)28359000 Def. SIT- Relocation (3,451.00)0.00 0.00 (3,451.00)28360000 Def. SIT- OCI Pension/PBOP 620,824.84 0.00 0.00 620,824.8428363000107,279.00 0.00 0.00 107,279.0028364000Def. SIT - AFUDC Equity GU (96,272.53)0.00 0.00 (96,272.53)28365000 (148,946.00)0.00 0.00 (148,946.00)40100461 General Sales 0.00 0.00 0.00 0.00401054610.00 0.00 (685,845.74)(685,845.74)40106461 Meter Sale-Residential facili 0.00 0.00 (818,058.35)(818,058.35)40110461 0.00 0.00 (434,685.05)(434,685.05)40111461 Meter Sale-Commercial facility 0.00 0.00 (190,202.05)(190,202.05)40120461 0.00 0.00 (4,020.43)(4,020.43)40121461 Meter Sale-public auth fac 0.00 0.00 (2,696.29)(2,696.29)40140462 Private Fire protection facili 0.00 0.00 (71,192.71)(71,192.71)40145463 Public Fire protection facilit 0.00 0.00 (3,545.63)(3,545.63)40200471 Miscellaneous service revenue 0.00 0.00 (840.00)(840.00)40205472 Rents from water property 0.00 0.00 (450.00)(450.00)40245471 Turn on fees 0.00 0.00 (330.00)(330.00)40300474 0.00 0.00 (221,206.00)(221,206.00)40301474 Reg Unbill facility charge rev 0.00 0.00 (141,081.00)(141,081.00)50000000 Payroll Clearing 0.00 564,856.82 (564,856.82)0.0050100000Supv Labor-ES 0.00 1,000.42 (482.51)517.9150100600Supv Lbr-SOS Ops Sup & Eng 0.00 4,622.39 0.00 4,622.3950100601Supv Lbr-SOS Ops Lbr & Exp 0.00 5,283.50 (824.32)4,459.1850100614Supv Lbr-SOS Maint Wlls&Spr 0.00 8,385.81 0.00 8,385.81501006200.00 986.21 0.00 986.21501006220.00 0.00 0.00 0.0050100624Supv Lbr-Pump Ops Lbr & Exp 0.00 11,981.53 (603.41)11,378.12501006300.00 599.38 0.00 599.3850100633Supv Lbr-Pump Maint Equip 0.00 0.00 0.00 0.00501006400.00 977.53 0.00 977.53501006420.00 4,521.11 (225.31)4,295.80501006430.00 0.00 0.00 0.0050100651Supv Lbr-Wtr Tmt Maint Strct 0.00 0.00 0.00 0.0050100660Supv Lbr-T&D Ops Sup&Eng 0.00 3,164.60 (161.19)3,003.4150100662Supv Lbr-T&D Ops Line Exp 0.00 6,580.70 (224.83)6,355.8750100665Supv Lbr-T&D Ops Misc Exp 0.00 0.00 0.00 0.0050100670Supv Lbr-T&D Maint Sup &Eng 0.00 245.38 0.00 245.3850100901Supv Lbr-Cust Acct Suprvsn 0.00 5,565.12 0.00 5,565.1250100902Supv Lbr-Cust Acct Mtr Rdng 0.00 0.00 0.00 0.0050100903Supv Lbr-Cust Acct Rcrds&Coll 0.00 12,735.68 0.00 12,735.6850100920Supv Lbr-A&G Ops Salaries 0.00 150,262.38 (13,551.72)136,710.6650100930Supv Lbr-A&G Misc Gen Exp 0.00 0.00 (480.77)(480.77)50100932 Supv Lbr-A&G Maint Plnt 0.00 39.17 0.00 39.1750105600Drct Lbr-SOS Ops Sup & Eng 0.00 0.00 0.00 0.0050105611Drct Lbr-SOS Maint Strctrs 0.00 2,939.87 0.00 2,939.8750105616Drct Lbr-SOS Maint Sply Mains 0.00 417.76 0.00 417.7650105620Drct Lbr-Pump Ops Sup & Eng 0.00 0.00 (55.00)(55.00)50105624 Drct Lbr-Pump Ops Lbr & Exp 0.00 44,316.90 0.00 44,316.90
SUZ-W-20-02IPUC DR 1AttachmentPage 3 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jan 31, 2017
Run on 10/09/20 at 01:18 PM Style: UWGNEBS
Period Beginning Ending
50105633 Drct Lbr-Pump Maint Equip 0.00 17,155.04 (1,313.55)15,841.4950105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 0.00 29,744.81 0.00 29,744.8150105643Drct Lbr-Wtr Tmt Ops Misc Exp 0.00 0.00 0.00 0.0050105651Drct Lbr-Wtr Tmt Maint Strct 0.00 349.83 (111.30)238.5350105652Drct Lbr-Wtr Tmt Maint Equip 0.00 3,773.83 (43.08)3,730.7550105660Drct Lbr-T&D Ops Sup&Eng 0.00 0.00 0.00 0.0050105662Drct Lbr-T&D Ops Line Ex 0.00 23,615.82 (386.98)23,228.8450105663Drct Lbr-T&D Ops Meter Exp 0.00 26,266.28 (92.60)26,173.6850105665Drct Lbr-T&D Ops Misc Ex 0.00 3,736.32 0.00 3,736.3250105672Drct Lbr-T&D Maint Rsrvrs&Stn 0.00 0.00 0.00 0.0050105673Drct Lbr-T&D Maint - Main 0.00 13,564.36 (3,434.89)10,129.4750105675Drct Lbr-T&D Maint - Services 0.00 23,247.90 (16.39)23,231.5150105676Drct Lbr-T&D Maint - Meters 0.00 6,271.96 0.00 6,271.9650105677Drct Lbr-T&D Maint - Hydrants 0.00 11,651.14 0.00 11,651.1450105678Drct Lbr-T&D Maint -Misc Plnt 0.00 2,948.19 (233.52)2,714.6750105902Drct Lbr-Cust Acct Mtr Rdng 0.00 23,424.54 (1,945.91)21,478.6350105903Drct Lbr-Cust Acct Rcrds&Coll 0.00 41,823.62 (411.22)41,412.4050105920Drct Lbr-A&G Ops Salaries 0.00 97,084.75 (42,446.31)54,638.4450105932Drct Lbr-A&G Maint Plnt 0.00 9,777.89 0.00 9,777.8950110920S L T-A&G Ops Salaries 0.00 0.00 0.00 0.0050110930S L T-A&G Ops-Misc Gen 0.00 0.00 0.00 0.0050115675D L T-T&D Maint - Services 0.00 0.00 (1,147.20)(1,147.20)50120000 S L T out-ES 0.00 0.00 (517.91)(517.91)50120601 S L T out-SOS Ops Lbr & Exp 0.00 0.00 0.00 0.0050120614S L T out-SOS Maint Wlls&Spr 0.00 0.00 (6,857.00)(6,857.00)50120624 S L T out-Pump Ops Lbr & Exp 0.00 0.00 (382.00)(382.00)50120643 0.00 0.00 0.00 0.0050120660S L T out-T&D Ops Sup&Eng 0.00 0.00 (685.00)(685.00)50120665 S L T out-T&D Ops Misc Exp 0.00 0.00 0.00 0.0050120901S L T out-Cust Acct Suprvsn 0.00 0.00 0.00 0.0050120902S L T out-Custr Acct Mtr Rdng 0.00 0.00 0.00 0.0050120903S L T out-Cust Acct Rcrds&Coll 0.00 0.00 (47.00)(47.00)50120920 S L T out-A&G Ops Salaries 0.00 7,091.45 (75,541.80)(68,450.35)50125633 D L T out-Pump Maint Equip 0.00 1,313.55 0.00 1,313.5550125665D L T out-T&D Ops Misc Ex 0.00 0.00 (3,736.32)(3,736.32)50125678 D L T out-T&D Maint -Misc Plnt 0.00 0.00 (2,714.67)(2,714.67)50125920 D L T out-A&G Ops Salaries 0.00 38,682.51 (90,295.95)(51,613.44)50300611 Material-SOS Maint Strctrs 0.00 0.00 0.00 0.0050300624Material-Pump Ops Lbr & Exp 0.00 5,984.52 0.00 5,984.5250300631Material-Pump Maint Strctrs 0.00 0.00 0.00 0.0050300632Material-Pump Maint Pwr Prd 0.00 397.51 0.00 397.5150300633Material-Pump Maint Eq 0.00 333.76 0.00 333.7650300641Material-Wtr Tmt 0.00 0.00 0.00 0.0050300642Material-Wtr Tmt Ops Lbr&Exp 0.00 1,684.24 0.00 1,684.2450300651Material-Wtr Tmt Maint Strct 0.00 0.00 0.00 0.0050300652Material-Wtr Tmt Maint Equip 0.00 0.00 0.00 0.0050300663Material-T&D Ops Meter Exp 0.00 0.00 0.00 0.0050300672Material-T&D Maint Rsrvrs&Stn 0.00 0.00 0.00 0.0050300673Material-T&D Maint - Main 0.00 0.00 0.00 0.0050300675Material-T&D Maint - Services 0.00 4,042.90 0.00 4,042.9050300677Material-T&D Maint - Hydrants 0.00 0.00 0.00 0.0050300902Material-Cust Acct Mtr Rdng 0.00 164.41 0.00 164.4150300930Material-A&G Ops-Misc Gen 0.00 0.00 0.00 0.0050310604Rent-SOS Ops 0.00 715.78 0.00 715.7850310921Rent-A&G Ops Off Suppl&Exp 0.00 1,344.75 0.00 1,344.7550400601Out Servs-SOS Ops Lbr & Exp 0.00 0.00 0.00 0.0050400611Out Servs-SOS Maint Strctrs 0.00 0.00 0.00 0.00504006130.00 0.00 0.00 0.0050400626Out Servs-Pump Ops Misc Exp 0.00 0.00 0.00 0.0050400632Out Servs-Pump Maint Pwr Prd 0.00 758.50 0.00 758.5050400633Out Servs-Pump Maint Eq 0.00 282.75 0.00 282.7550400635Out Servs-Wtr Tmt Lab Testing 0.00 5,528.40 0.00 5,528.4050400641Out Servs-Wtr Tmt 0.00 0.00 0.00 0.00504006420.00 0.00 0.00 0.00504006430.00 0.00 0.00 0.0050400651Out Servs-Wtr Tmt Maint Strct 0.00 92.24 0.00 92.2450400652Out Servs-Wtr Tmt Maint Equip 0.00 0.00 0.00 0.0050400662Out Servs-T&D Ops Line Ex 0.00 981.54 0.00 981.5450400663Out Servs-T&D Ops Meter Exp 0.00 0.00 0.00 0.00504006720.00 0.00 0.00 0.0050400673Out Servs-T&D Maint - Main 0.00 0.00 0.00 0.00504006750.00 9.09 0.00 9.0950400902Out Servs-Cust Acct Mtr Rdng 0.00 10,688.95 0.00 10,688.95504009030.00 13,073.40 0.00 13,073.4050400905Out Servs-Cust Acct Misc Exp 0.00 0.00 0.00 0.00504009210.00 3,600.86 0.00 3,600.8650400923Out Servs-A&G Ops 0.00 3,856.15 0.00 3,856.1550405903Print & Postage-Cust Acct Rcrd 0.00 22,296.21 0.00 22,296.2150605602Prchsd Wtr-SOS Ops 0.00 110,470.00 0.00 110,470.00506106230.00 92,703.63 0.00 92,703.6350610665Prchsd Pwr-T&D Ops Misc Ex 0.00 23,174.02 0.00 23,174.0250620626Utilities-Pump Ops Misc Exp 0.00 136.03 0.00 136.03
SUZ-W-20-02IPUC DR 1AttachmentPage 4 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jan 31, 2017
Run on 10/09/20 at 01:18 PM Style: UWGNEBS
Period Beginning Ending
50620651 Utilities-Wtr Tmt Maint Strct 0.00 6,080.30 0.00 6,080.3050620665Utilities-T&D Ops Misc Exp 0.00 780.34 0.00 780.3450620921Utilities-A&G Ops Off Suppl 0.00 3,502.98 0.00 3,502.98506256430.00 0.00 0.00 0.00506256510.00 0.00 0.00 0.0050635614Chmcals-SOS Maint Wlls&Spr 0.00 0.00 0.00 0.00506356410.00 8,304.78 0.00 8,304.7850645000Trnsprt Cst-ES 0.00 55,544.13 0.00 55,544.13506456000.00 406.11 0.00 406.11506456010.00 426.72 0.00 426.7250645611Trnsprt Cst-SOS Maint Strctrs 0.00 176.08 0.00 176.08506456140.00 84.86 0.00 84.86506456160.00 18.74 0.00 18.74506456200.00 110.37 0.00 110.37506456220.00 0.00 0.00 0.00506456240.00 5,209.44 0.00 5,209.44506456300.00 44.74 0.00 44.7450645631Trnsprt Cst-Pump Maint Strctrs 0.00 132.11 0.00 132.1150645633Trnsprt Cst-Pump Maint Eq 0.00 1,700.32 0.00 1,700.32506456400.00 99.60 0.00 99.60506456420.00 2,792.16 0.00 2,792.1650645643Trnsprt Cst-Wtr Tmt Ops Misc 0.00 0.00 0.00 0.0050645651Trnsprt Cst-Wtr Tmt Maint Strc 0.00 158.68 0.00 158.6850645652Trnsprt Cst-Wtr Tmt Maint Eq 0.00 325.63 0.00 325.6350645660Trnsprt Cst-T&D Ops Sup&Eng 0.00 130.13 0.00 130.1350645662Trnsprt Cst-T&D Ops Line Ex 0.00 2,501.72 0.00 2,501.72506456630.00 1,768.85 0.00 1,768.85506456700.00 24.53 0.00 24.53506456720.00 0.00 0.00 0.0050645673Trnsprt Cst-T&D Maint - Main 0.00 1,649.14 0.00 1,649.14506456750.00 1,599.41 0.00 1,599.4150645676Trnsprt Cst-T&D Maint - Meters 0.00 449.41 0.00 449.41506456770.00 727.94 0.00 727.9450645678Trnsprt Cst-T&D Maint-Misc Plt 0.00 0.00 0.00 0.0050645901Trnsprt Cst-Cust Acct Suprvsn 0.00 552.09 0.00 552.0950645902Trnsprt Cst-Cust Acct Mtr Rdng 0.00 2,101.21 0.00 2,101.21506459030.00 5,287.56 0.00 5,287.5650645920Trnsprt Cst-A&G Salaries 0.00 6,068.16 0.00 6,068.1650645930Trnsprt Cst-A&G Misc 0.00 0.00 0.00 0.0050645932Trnsprt Cst-A&G Maint Plnt 0.00 463.76 0.00 463.7650646000Transportation Cost -Trnsfrred 0.00 0.00 (55,544.13)(55,544.13)50650603 Office Exp-SOS Ops Misc 0.00 0.00 0.00 0.0050650626Office Exp-Pump Ops Misc Exp 0.00 4,231.68 0.00 4,231.68506506320.00 0.00 0.00 0.0050650661Office Exp-T&D Ops Strg Faclt 0.00 2,036.51 0.00 2,036.5150650662Office Exp-T&D Ops Line Ex 0.00 0.00 0.00 0.0050650665Office Exp-T&D Ops Misc Ex 0.00 0.00 0.00 0.00506509030.00 4,180.92 0.00 4,180.9250650905Office Exp-Cust Acct Misc Exp 0.00 736.54 0.00 736.5450650921Office Exp-A&G Ops Off Suppl 0.00 13,681.44 (2,869.18)10,812.26506509230.00 8,800.00 0.00 8,800.0050650930Office Exp-A&G Ops Misc Gen 0.00 41,829.54 0.00 41,829.5450651660Advertising Exp-A&G 0.00 14,189.01 0.00 14,189.0150655600Misc Exp-SOS Ops Sup & Eng 0.00 0.00 0.00 0.0050655631Misc Exp-Pump Maint Strctrs 0.00 702.22 0.00 702.2250655632Misc Exp-Pump Maint Pwr Prd 0.00 0.00 0.00 0.0050655633Misc Exp-Pump Maint Eq 0.00 0.00 0.00 0.00506556430.00 0.00 0.00 0.0050655651Misc Exp-Wtr Tmt Maint Strct 0.00 282.50 0.00 282.5050655665Misc Exp-T&D Ops Misc Ex 0.00 0.00 0.00 0.0050655673Misc Exp-T&D Maint - Main 0.00 975.00 0.00 975.0050655675Misc Exp-T&D Maint - Services 0.00 300.00 0.00 300.0050655903Misc Exp-Cust Acct Rcrds&Coll 0.00 0.00 0.00 0.0050655905Misc Exp-Cust Acct Misc Exp 0.00 0.00 (0.50)(0.50)50655921 0.00 0.00 0.00 0.0050655930Misc Exp-A&G Ops Misc Gen 0.00 0.00 0.00 0.0050655932Misc Exp-A&G Maint Plnt 0.00 0.00 0.00 0.0070100403Depreciation - Utility Plant 0.00 718,672.90 0.00 718,672.9070203408Real Estate Tax 0.00 168,601.83 0.00 168,601.8370250408Payroll Taxes 0.00 67,373.24 0.00 67,373.2470300408Property Taxes 0.00 0.00 0.00 0.00708004300.00 373,891.87 0.00 373,891.8770900419Interest income 0.00 0.00 (276.09)(276.09)71000431 Other interest 0.00 0.00 (153.42)(153.42)71050419 AFUDC Gross Up 0.00 0.00 (3,706.49)(3,706.49)71051419 AFUDC Debt 0.00 0.00 (3,338.39)(3,338.39)71052419 AFUDC Equity 0.00 0.00 (5,601.45)(5,601.45)71100415 Mdse & jobbing - Income 0.00 0.00 (84.38)(84.38)71105416 Mdse & Jobbing - Expense 0.00 0.00 0.00 0.0071251418Misc Non Oper Rental Income 0.00 0.00 (4,945.40)(4,945.40)71252426 Misc Income/Deduction 0.00 2,604.24 (9,376.00)(6,771.76)71253426 Non Recoverable 0.00 16,511.96 0.00 16,511.96
SUZ-W-20-02IPUC DR 1AttachmentPage 5 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jan 31, 2017
Run on 10/09/20 at 01:18 PM Style: UWGNEBS
Period Beginning Ending
71300426 Equity earnings of affiliates 0.00 0.00 0.00 0.0080100409Current-federal 0.00 0.00 (83,875.31)(83,875.31)80150409 Current-state 0.00 0.00 (18,561.79)(18,561.79)80200410 0.00 0.00 (17,614.76)(17,614.76)80250410 Deferred-State Income taxes 0.00 0.00 (4,798.29)(4,798.29)80400411 Investment Tax Cr,amortization 0.00 0.00 (4,020.00)(4,020.00)80550000 Common Stock Dividend 0.00 0.00 0.00 0.00904009040.00 24,997.43 (877.74)24,119.69904059040.00 0.00 0.00 0.00908509230.00 408,666.30 (41.26)408,625.04908904260.00 18,351.85 (519.09)17,832.7690950000F B T-ES 0.00 0.00 (397,123.36)(397,123.36)90950600 F B T-SOS Ops Sup & Eng 0.00 3,294.26 0.00 3,294.2690950601F B T-SOS Ops Lbr & Exp 0.00 3,460.98 0.00 3,460.9890950611F B T-SOS Maint Strctrs 0.00 1,428.12 0.00 1,428.1290950614F B T-SOS Maint Wlls&Spr 0.00 688.19 0.00 688.1990950616F B T-SOS Maint Sply Mains 0.00 151.97 0.00 151.9790950620F B T-Pump Ops Sup & Eng 0.00 895.15 0.00 895.1590950622F B T-Pump Ops Pwr Prd Lbr 0.00 0.00 0.00 0.0090950624F B T-Pump Ops Lbr & Exp 0.00 42,252.87 0.00 42,252.8790950630F B T-Pump Maint Sup&Eng 0.00 362.91 0.00 362.9190950631F B T-Pump Maint Strctrs 0.00 1,071.51 0.00 1,071.5190950633F B T-Pump Maint Eq 0.00 13,791.02 0.00 13,791.0290950640F B T-Wtr Tmt Ops Sup&Eng 0.00 807.76 0.00 807.7690950642F B T-Wtr Tmt Ops Lbr&Exp 0.00 22,646.74 0.00 22,646.7490950643F B T-Wtr Tmt Ops Misc Exp 0.00 0.00 0.00 0.0090950651F B T-Wtr Tmt Maint Strct 0.00 1,287.00 0.00 1,287.0090950652F B T-Wtr Tmt Maint Equip 0.00 2,641.21 0.00 2,641.2190950660F B T-T&D Ops Sup&Eng 0.00 1,055.52 0.00 1,055.5290950662F B T-T&D Ops Line Ex 0.00 20,291.13 0.00 20,291.1390950663F B T-T&D Ops Meter Exp 0.00 14,346.75 0.00 14,346.7590950670F B T-T&D Maint Sup & Eng 0.00 199.01 0.00 199.0190950672F B T-T&D Maint Rsrvrs&Stn 0.00 0.00 0.00 0.0090950673F B T-T&D Maint - Main 0.00 13,375.86 0.00 13,375.8690950675F B T-T&D Maint - Services 0.00 12,972.52 0.00 12,972.5290950676F B T-T&D Maint - Meters 0.00 3,645.08 0.00 3,645.0890950677F B T-T&D Maint - Hydrants 0.00 5,904.09 0.00 5,904.0990950678F B T-T&D Maint - Misc Plnt 0.00 0.00 0.00 0.0090950901F B T-Cust Acct Suprvsn 0.00 4,477.96 0.00 4,477.9690950902F B T-Cust Acct Mtr Rdng 0.00 17,042.60 0.00 17,042.6090950903F B T-Cust Acct Rcrds&Coll 0.00 42,886.61 0.00 42,886.6190950920F B T-A&G Salaries 0.00 49,217.88 0.00 49,217.8890950930F B T-A&G Misc 0.00 0.00 0.00 0.0090950932F B T-A&G Maint Plnt 0.00 3,761.39 0.00 3,761.3991400924Liability Insurance-A&G Ops 0.00 0.00 0.00 0.00914609250.00 16,359.44 0.00 16,359.4491500926Pension-A&G Ops 0.00 97,000.00 0.00 97,000.00915509260.00 0.00 (18,833.00)(18,833.00)91700926 0.00 226,858.12 (5,562.87)221,295.25918009260.00 13,007.43 0.00 13,007.4391850000Other Employee Benefits-ES 0.00 1,619.09 0.00 1,619.09918509260.00 0.00 0.00 0.00918606260.00 0.00 0.00 0.00918606650.00 0.00 0.00 0.00918609260.00 0.00 (2,429.17)(2,429.17)91900928 0.00 0.00 0.00 0.00920009280.00 2,982.67 0.00 2,982.67920509280.00 1,238.00 0.00 1,238.00920509300.00 972.22 0.00 972.22920529300.00 1,834.15 0.00 1,834.15920536720.00 6,401.14 (1,733.75)4,667.39920569300.00 921.00 0.00 921.00920616230.00 21,471.00 0.00 21,471.00920649300.00 3,682.66 0.00 3,682.66922006260.00 200.00 0.00 200.00922009300.00 4,450.67 (156.63)4,294.04923009300.00 16,704.16 0.00 16,704.1692450930Severance Plan-A&G Ops Misc 0.00 0.00 0.00 0.00926006430.00 0.00 0.00 0.00926009210.00 0.00 0.00 0.00926009230.00 84.00 0.00 84.00926009300.00 0.00 (6,804.39)(6,804.39)92600932 0.00 5,947.07 0.00 5,947.07UW All Accounts 0.00 24,308,389.47 (24,308,389.45)(0.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 6 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Feb 28, 2017
Run on 10/09/20 at 01:40 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 401,900,936.06 3,478,416.58 (128,722.03)405,250,630.6110600000Cnstrction Csts Not Classified 9,169,030.49 1,097,660.44 (2,612,209.56)7,654,481.3710700000Construction work in progress 3,196,527.63 4,844,024.55 (3,077,351.68)4,963,200.5010750000CWIP – Suspense 263,397.29 315,565.83 (88,977.18)489,985.9410800000Utility Accumulated Depr (111,007,797.93)79,778.04 (717,923.92)(111,645,943.81)10810000 Retirement work in progress 287,565.40 87,421.86 (160,686.64)214,300.6210900000Accumulated Cost of Removal 71,361.03 127,768.48 (683.18)198,446.3311100000Utility Accumulated Depr -CIAC (33,493,563.85)0.00 0.00 (33,493,563.85)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (155,127.18)474.00 (2,200.00)(156,853.18)12100000 Non-Utility Property 11,053.83 0.00 0.00 11,053.8313120000Collections41,000.00 0.00 0.00 41,000.0013150000Operating Cash Acct - Citi 42.39 0.00 0.00 42.3913501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 1,695,137.90 0.00 (48,278.61)1,646,859.2914201000AR Cash Accrual (616,533.58)0.00 (22,685.55)(639,219.13)14309000 Accounts Receivable-Other 39,837.69 8,645.94 (13,101.75)35,381.8814310000AR - M&J billed 8,016.43 0.00 0.00 8,016.4314400000Provision Uncllctble Acct (Cr)(300,000.00)0.00 0.00 (300,000.00)14410000 Provision Uncllctble Acct-Othr (11,000.00)0.00 0.00 (11,000.00)14605000 IC Money Pool Receivable (2,054,274.01)1,593,651.00 (504,645.07)(965,268.09)15000000 Capital&Maint Inv Nonexempt 85,772.85 0.00 (73.25)85,699.6015010000169,403.53 0.00 0.00 169,403.5315020000Other Inventory 49,573.13 2,635.35 (361.24)51,847.2415030000Chemical Inventory 38,648.09 4,190.41 (1,828.51)41,009.9916599000Prepaid Expenses-Other 65,600.00 0.00 (8,800.00)56,800.0017300000Unbilled Revenue 3,466,787.00 0.00 (532,841.00)2,933,946.0018300000Prelim Survey and Inv. Chrgs 270,761.24 36,853.66 (9,752.15)297,862.7518404000Clearing - Capital Work Order (0.60)561.46 (4,198.76)(3,637.90)18499000 Clearing - AP and Procument 0.00 0.00 0.00 0.00186090001,624,801.82 276.32 (56,221.00)1,568,857.14186200001,115,290.29 0.00 0.00 1,115,290.2918621000Dfrrd Relocation Exp - Approve 45,926.10 0.00 (977.15)44,948.95186230001,550,393.45 6,978.91 (1,057.05)1,556,315.3118625000Deferred Pwr Costs - Approved 493,833.89 0.00 (21,471.00)472,362.8918650000(346,178.00)0.00 (4,527.40)(350,705.40)18653000 (249,239.04)0.00 (3,691.49)(252,930.53)18680000 Deferred rate charges 68,601.37 0.00 (2,982.67)65,618.7018699000Other Regulatory Assets 34,919.14 0.00 (1,018.22)33,900.9218714000194,318.91 10,713.65 0.00 205,032.5619010000Def. Federal Inc Taxes- Other 121,729.82 0.00 0.00 121,729.8219012000Def State Income Taxes- Other 50,667.37 0.00 0.00 50,667.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019101000Def. FIT-FAS109 ITC 228,693.00 0.00 (1,305.00)227,388.0019103000Def. FIT-F71/F109 G/U ITC 152,057.00 0.00 (868.00)151,189.0019131000Def.SIT-FAS109 ITC 53,711.00 0.00 (307.00)53,404.0019132000Def. SIT-F71/F109 G/U ITC 35,733.00 0.00 (204.00)35,529.0020100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (81,437,834.97)0.00 0.00 (81,437,834.97)21600000 RE - Cumulated Income (86,345,915.50)0.00 0.00 (86,345,915.50)21800000 AOCI - Pension 6,634,520.79 0.00 0.00 6,634,520.7921805000AOCI - PBOP (1,409,359.03)0.00 0.00 (1,409,359.03)23200000 Accounts Payable (612,880.36)626,597.56 (770,669.96)(756,952.76)23210000 Accounts Payable Reversing (210,481.94)4,983.52 (57,517.37)(263,015.79)23211000 (84,832.77)0.00 (11,839.55)(96,672.32)23220000 AP - Inventory Accrued (581.36)871.25 (289.89)0.0023601000Property Taxes Accrued (1,160,377.27)0.00 (168,601.83)(1,328,979.10)23610000 Franchise taxes Accrued (64,852.67)64,842.08 (63,383.34)(63,393.93)23641000 Federal Income Tax Accrued (5,067,491.93)97,348.73 0.00 (4,970,143.20)23651000 State Income Tax Accrued (666,097.57)21,543.49 (766,420.00)(1,410,974.08)23661000 FICA Tax Accrued (27,354.61)7,410.27 (1,578.84)(21,523.18)23662000 (1,841.01)1,451.80 0.00 (389.21)23663000 (1,454.86)428.39 (0.27)(1,026.74)23670000 Sales & Use Taxes Accrued (60,477.64)1,362.58 (116.53)(59,231.59)23699000 Other Accrued Taxes 39,934.43 0.00 (27,064.00)12,870.4224205000Accrued - Payroll (261,608.50)56,858.96 (62,607.07)(267,356.61)24215000 Accrued - Power (245,080.49)51,102.64 0.00 (193,977.85)24220000 Accrued - Sludge Removal 0.00 0.00 0.00 0.0024225000Accrued - Purchased Water (17,000.00)17,000.00 (3,509.00)(3,509.00)24245000 Accrued - Vacation (94,070.00)0.00 0.00 (94,070.00)24246000 Accrued - Bonus (397,326.50)0.00 (27,533.00)(424,859.50)24247000 Accrued - Employee Related (1,258.98)5,555.30 (9,586.79)(5,290.47)24248000 Accr - Employee Related Other (22,556.91)13,183.67 (12,795.00)(22,168.24)24299000 Accrued Other (55,351.97)0.00 0.00 (55,351.97)24301000 Employee W/hg-401K 0.00 45,597.93 (45,597.93)0.0025200000Advances for Construction (5,369,135.95)13,935.00 (31,298.19)(5,386,499.14)25200001 CWIP non-taxable advances 1,766,094.59 45,233.19 (1,341,597.71)469,730.0725201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (1,602,721.00)55,300.00 0.00 (1,547,421.00)25340000 PBOP Liability - Trustee (2,988,491.82)18,833.00 0.00 (2,969,658.82)
SUZ-W-20-02IPUC DR 1AttachmentPage 7 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Feb 28, 2017
Run on 10/09/20 at 01:40 PM Style: UWGNEBS
Period Beginning Ending
25390000 Accrued SE LTIP (31,595.00)0.00 (1,296.00)(32,891.00)25402000 DefRegLiab F71/F109-Fed:ITC (470,192.00)2,684.00 0.00 (467,508.00)25500000 Deferred ITC (708,094.00)4,020.00 0.00 (704,074.00)26310000 Pension Accrued (10,097,620.65)0.00 (97,000.00)(10,194,620.65)27100000 Contribution in Aid of Cnstrct (107,154,348.20)5,860.36 (1,786,445.02)(108,934,932.86)27100001 CWIP non-taxable CIAC 419,798.12 739,667.90 (1,607,192.07)(447,726.05)27100002 In Service non-taxable CIAC (3,474,314.31)1,727,740.65 (603,590.74)(2,350,164.40)27101000 Taxable CIAC - Serv Laterals (2,953,056.39)0.00 (223,702.00)(3,176,758.39)27101001 CWIP taxable CIAC (75,175.46)136,522.00 (52,872.00)8,474.5427101002In Service taxable CIAC (273,455.02)167,462.00 (80,282.00)(186,275.02)27110000 33,493,563.85 0.00 0.00 33,493,563.8528203000Def. FIT-MACRS (8,553,334.46)0.00 0.00 (8,553,334.46)28206000 Def. FIT- OCI Pension/PBOP 2,821,102.40 0.00 0.00 2,821,102.4028211000Def. FIT Benefit on DSIT 382,157.00 0.00 0.00 382,157.0028300000Def. FIT-Other (209,514.24)20,444.33 0.00 (189,069.91)28301000 Def. FIT-Tank Painting (250,751.00)0.00 0.00 (250,751.00)28302000 Def. FIT-Rate Expenses (23,168.00)0.00 0.00 (23,168.00)28303000 Def. FIT-Deferred Charges 82,349.00 0.00 0.00 82,349.0028304000Def. FIT-Relocation Expense (15,508.00)0.00 0.00 (15,508.00)28305000 Def. FIT-M_S Fees 434,267.00 0.00 0.00 434,267.0028306000Def. FIT-Pensions (243,579.00)0.00 0.00 (243,579.00)28307000 Def. FIT-PEBOP 1,751,955.85 0.00 0.00 1,751,955.8528308000Def. FIT-Cost of Removal (600,790.00)0.00 0.00 (600,790.00)28310000 Def. FIT-Uncollectibles 100,832.00 0.00 0.00 100,832.0028312000Def. FIT - AFUDC Equity (437,131.00)0.00 0.00 (437,131.00)28313000 Def. FIT - AFUDC Equity GU (421,700.57)0.00 0.00 (421,700.57)28314000 (634,212.00)0.00 0.00 (634,212.00)28350000 Def. SIT- Other (33,936.71)5,569.06 0.00 (28,367.65)28353000 Def. SIT - Tank Painting (57,350.00)0.00 0.00 (57,350.00)28354000 Def. SIT-Pensions (17,102.00)0.00 0.00 (17,102.00)28355000 Def. SIT-Post Retrmnt Benefits 362,030.72 0.00 0.00 362,030.7228356000Def. SIT-AFUDC Equity (98,160.00)0.00 0.00 (98,160.00)28357000 Def. SIT-Excess Depreciation (1,749,981.03)0.00 0.00 (1,749,981.03)28358000 Def. SIT- Cost of Removal (120,798.00)0.00 0.00 (120,798.00)28359000 Def. SIT- Relocation (3,451.00)0.00 0.00 (3,451.00)28360000 Def. SIT- OCI Pension/PBOP 620,824.84 0.00 0.00 620,824.8428363000107,279.00 0.00 0.00 107,279.0028364000Def. SIT - AFUDC Equity GU (96,272.53)0.00 0.00 (96,272.53)28365000 (148,946.00)0.00 0.00 (148,946.00)40100461 General Sales 0.00 0.00 (2,047.68)(2,047.68)40105461 (685,845.74)0.00 (768,399.55)(1,454,245.29)40106461 Meter Sale-Residential facili (818,058.35)0.00 (1,042,493.99)(1,860,552.34)40110461 (434,685.05)0.00 (512,614.28)(947,299.33)40111461 Meter Sale-Commercial facility (190,202.05)0.00 (218,494.05)(408,696.10)40120461 (4,020.43)0.00 (541.39)(4,561.82)40121461 Meter Sale-public auth fac (2,696.29)0.00 (768.77)(3,465.06)40140462 Private Fire protection facili (71,192.71)0.00 (118,653.00)(189,845.71)40145463 Public Fire protection facilit (3,545.63)0.00 0.00 (3,545.63)40200471 Miscellaneous service revenue (840.00)0.00 (800.00)(1,640.00)40205472 Rents from water property (450.00)0.00 (600.00)(1,050.00)40245471 Turn on fees (330.00)0.00 (2,270.00)(2,600.00)40300474 (221,206.00)287,277.00 0.00 66,071.0040301474Reg Unbill facility charge rev (141,081.00)245,564.00 0.00 104,483.0050000000Payroll Clearing 0.00 499,996.52 (499,996.52)0.0050100000Supv Labor-ES 517.91 0.00 (494.92)22.9950100600Supv Lbr-SOS Ops Sup & Eng 4,622.39 4,465.13 (808.59)8,278.9350100601Supv Lbr-SOS Ops Lbr & Exp 4,459.18 6,880.29 (84.26)11,255.2150100614Supv Lbr-SOS Maint Wlls&Spr 8,385.81 8,753.65 0.00 17,139.4650100620986.21 884.73 0.00 1,870.9450100624Supv Lbr-Pump Ops Lbr & Exp 11,378.12 10,021.73 (139.81)21,260.0450100630599.38 784.42 0.00 1,383.8050100640977.53 1,826.30 0.00 2,803.83501006424,295.80 3,511.89 0.00 7,807.6950100660Supv Lbr-T&D Ops Sup&Eng 3,003.41 2,149.76 (329.73)4,823.4450100662Supv Lbr-T&D Ops Line Exp 6,355.87 5,897.13 (172.29)12,080.7150100670Supv Lbr-T&D Maint Sup &Eng 245.38 434.47 0.00 679.8550100901Supv Lbr-Cust Acct Suprvsn 5,565.12 6,103.65 (897.60)10,771.1750100903Supv Lbr-Cust Acct Rcrds&Coll 12,735.68 13,251.46 (917.10)25,070.0450100920Supv Lbr-A&G Ops Salaries 136,710.66 142,619.43 (7,491.26)271,838.8350100930Supv Lbr-A&G Misc Gen Exp (480.77)0.00 0.00 (480.77)50100932 Supv Lbr-A&G Maint Plnt 39.17 348.54 0.00 387.7150105611Drct Lbr-SOS Maint Strctrs 2,939.87 0.00 (522.91)2,416.9650105616Drct Lbr-SOS Maint Sply Mains 417.76 0.00 (156.66)261.1050105620Drct Lbr-Pump Ops Sup & Eng (55.00)0.00 0.00 (55.00)50105624 Drct Lbr-Pump Ops Lbr & Exp 44,316.90 43,548.58 (5,515.63)82,349.8550105631Drct Lbr-Pump Maint Strctrs 1,935.83 3,145.72 0.00 5,081.5550105633Drct Lbr-Pump Maint Equip 15,841.49 15,621.64 (1,103.10)30,360.0350105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 29,744.81 15,589.09 (2,040.57)43,293.3350105651Drct Lbr-Wtr Tmt Maint Strct 238.53 2,733.44 0.00 2,971.9750105652Drct Lbr-Wtr Tmt Maint Equip 3,730.75 4,243.35 0.00 7,974.1050105662Drct Lbr-T&D Ops Line Ex 23,228.84 42,600.66 (167.02)65,662.4850105663Drct Lbr-T&D Ops Meter Exp 26,173.68 15,839.96 (613.20)41,400.44
SUZ-W-20-02IPUC DR 1AttachmentPage 8 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Feb 28, 2017
Run on 10/09/20 at 01:40 PM Style: UWGNEBS
Period Beginning Ending
50105673 Drct Lbr-T&D Maint - Main 10,129.47 11,267.92 (1,859.79)19,537.6050105675Drct Lbr-T&D Maint - Services 23,231.51 5,603.98 (1,352.47)27,483.0250105676Drct Lbr-T&D Maint - Meters 6,271.96 1,745.50 (290.32)7,727.1450105677Drct Lbr-T&D Maint - Hydrants 11,651.14 14,041.04 (349.20)25,342.9850105678Drct Lbr-T&D Maint -Misc Plnt 2,714.67 0.00 (1,401.12)1,313.5550105902Drct Lbr-Cust Acct Mtr Rdng 21,478.63 12,873.20 (1,953.53)32,398.3050105903Drct Lbr-Cust Acct Rcrds&Coll 41,412.40 44,965.35 (1,449.45)84,928.3050105920Drct Lbr-A&G Ops Salaries 54,638.44 75,805.13 (9,842.92)120,600.6550105932Drct Lbr-A&G Maint Plnt 9,777.89 165.23 (3,158.34)6,784.7850115675D L T-T&D Maint - Services (1,147.20)0.00 0.00 (1,147.20)50120000 S L T out-ES (517.91)494.92 0.00 (22.99)50120614 S L T out-SOS Maint Wlls&Spr (6,857.00)0.00 (6,857.00)(13,714.00)50120624 S L T out-Pump Ops Lbr & Exp (382.00)0.00 (382.00)(764.00)50120660 S L T out-T&D Ops Sup&Eng (685.00)0.00 (685.00)(1,370.00)50120903 S L T out-Cust Acct Rcrds&Coll (47.00)0.00 (47.00)(94.00)50120920 S L T out-A&G Ops Salaries (68,450.35)1,401.94 (58,507.74)(125,556.15)50125633 D L T out-Pump Maint Equip 1,313.55 0.00 0.00 1,313.5550125665D L T out-T&D Ops Misc Ex (3,736.32)0.00 (6,071.52)(9,807.84)50125678 D L T out-T&D Maint -Misc Plnt (2,714.67)1,401.12 0.00 (1,313.55)50125920 D L T out-A&G Ops Salaries (51,613.44)6,661.14 (70,035.35)(114,987.65)50300624 Material-Pump Ops Lbr & Exp 5,984.52 1,812.24 0.00 7,796.7650300632Material-Pump Maint Pwr Prd 397.51 4.74 0.00 402.2550300633Material-Pump Maint Eq 333.76 156.77 0.00 490.53503006400.00 0.00 (566.40)(566.40)50300642 Material-Wtr Tmt Ops Lbr&Exp 1,684.24 1,390.94 0.00 3,075.1850300652Material-Wtr Tmt Maint Equip 0.00 7,828.01 0.00 7,828.0150300673Material-T&D Maint - Main 0.00 2,302.41 0.00 2,302.4150300675Material-T&D Maint - Services 4,042.90 3,970.55 0.00 8,013.4550300677Material-T&D Maint - Hydrants 0.00 118.72 0.00 118.7250300902Material-Cust Acct Mtr Rdng 164.41 28.59 0.00 193.0050310604Rent-SOS Ops 715.78 508.00 0.00 1,223.7850310921Rent-A&G Ops Off Suppl&Exp 1,344.75 165.50 0.00 1,510.2550400601Out Servs-SOS Ops Lbr & Exp 0.00 1,102.19 0.00 1,102.19504006130.00 3,178.64 0.00 3,178.6450400632Out Servs-Pump Maint Pwr Prd 758.50 0.00 0.00 758.5050400633Out Servs-Pump Maint Eq 282.75 282.75 0.00 565.5050400635Out Servs-Wtr Tmt Lab Testing 5,528.40 4,559.90 0.00 10,088.3050400651Out Servs-Wtr Tmt Maint Strct 92.24 0.00 (122.04)(29.80)50400662 Out Servs-T&D Ops Line Ex 981.54 771.21 0.00 1,752.75504006759.09 10.98 0.00 20.0750400902Out Servs-Cust Acct Mtr Rdng 10,688.95 3,210.44 0.00 13,899.395040090313,073.40 9,757.67 0.00 22,831.0750400905Out Servs-Cust Acct Misc Exp 0.00 106.79 0.00 106.79504009213,600.86 0.00 0.00 3,600.8650400923Out Servs-A&G Ops 3,856.15 3,902.79 0.00 7,758.9450405903Print & Postage-Cust Acct Rcrd 22,296.21 25,649.89 0.00 47,946.1050605602Prchsd Wtr-SOS Ops 110,470.00 3,668.14 0.00 114,138.145061062392,703.63 87,279.02 0.00 179,982.6550610665Prchsd Pwr-T&D Ops Misc Ex 23,174.02 23,808.78 0.00 46,982.8050620626Utilities-Pump Ops Misc Exp 136.03 180.41 0.00 316.4450620633Utilities-Pump Maint Eq 117.76 263.47 0.00 381.2350620651Utilities-Wtr Tmt Maint Strct 6,080.30 2,552.39 0.00 8,632.6950620665Utilities-T&D Ops Misc Exp 780.34 876.89 0.00 1,657.2350620921Utilities-A&G Ops Off Suppl 3,502.98 2,603.64 0.00 6,106.62506356418,304.78 8,073.21 0.00 16,377.9950645000Trnsprt Cst-ES 55,544.13 74,351.83 (4,564.31)125,331.6550645600406.11 401.14 0.00 807.2550645601426.72 639.62 0.00 1,066.3450645611Trnsprt Cst-SOS Maint Strctrs 176.08 43.17 0.00 219.255064561484.86 156.14 0.00 241.005064561618.74 0.00 0.00 18.7450645620110.37 116.39 0.00 226.76506456245,209.44 5,649.30 0.00 10,858.745064563044.74 81.21 0.00 125.9550645631Trnsprt Cst-Pump Maint Strctrs 132.11 322.35 0.00 454.4650645633Trnsprt Cst-Pump Maint Eq 1,700.32 1,744.77 0.00 3,445.095064564099.60 182.13 0.00 281.73506456422,792.16 2,533.82 0.00 5,325.9850645651Trnsprt Cst-Wtr Tmt Maint Strc 158.68 272.92 0.00 431.6050645652Trnsprt Cst-Wtr Tmt Maint Eq 325.63 424.96 0.00 750.5950645660Trnsprt Cst-T&D Ops Sup&Eng 130.13 62.75 0.00 192.8850645662Trnsprt Cst-T&D Ops Line Ex 2,501.72 4,701.82 0.00 7,203.54506456631,768.85 2,032.48 0.00 3,801.335064567024.53 44.30 0.00 68.8350645673Trnsprt Cst-T&D Maint - Main 1,649.14 1,239.06 0.00 2,888.20506456751,599.41 1,129.34 0.00 2,728.7550645676Trnsprt Cst-T&D Maint - Meters 449.41 232.93 0.00 682.3450645677727.94 1,417.83 0.00 2,145.7750645901Trnsprt Cst-Cust Acct Suprvsn 552.09 627.53 0.00 1,179.6250645902Trnsprt Cst-Cust Acct Mtr Rdng 2,101.21 1,774.34 0.00 3,875.55506459035,287.56 6,263.63 0.00 11,551.1950645920Trnsprt Cst-A&G Salaries 6,068.16 7,468.16 0.00 13,536.32
SUZ-W-20-02IPUC DR 1AttachmentPage 9 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Feb 28, 2017
Run on 10/09/20 at 01:40 PM Style: UWGNEBS
Period Beginning Ending
50646000 Transportation Cost -Trnsfrred (55,544.13)0.00 (61,198.64)(116,742.77)50650626 Office Exp-Pump Ops Misc Exp 4,231.68 2,903.28 0.00 7,134.96506506520.00 2,859.52 0.00 2,859.5250650661Office Exp-T&D Ops Strg Faclt 2,036.51 2,036.51 0.00 4,073.0250650665Office Exp-T&D Ops Misc Ex 0.00 2,146.50 0.00 2,146.50506509034,180.92 405.93 0.00 4,586.8550650905Office Exp-Cust Acct Misc Exp 736.54 0.00 0.00 736.5450650921Office Exp-A&G Ops Off Suppl 10,812.26 10,301.10 (848.60)20,264.76506509238,800.00 8,800.00 0.00 17,600.0050650930Office Exp-A&G Ops Misc Gen 41,829.54 7,715.02 (1,233.00)48,311.5650651660Advertising Exp-A&G 14,189.01 1,040.00 0.00 15,229.0150655631Misc Exp-Pump Maint Strctrs 702.22 13,153.75 0.00 13,855.9750655651Misc Exp-Wtr Tmt Maint Strct 282.50 1,194.50 0.00 1,477.0050655673Misc Exp-T&D Maint - Main 975.00 0.00 0.00 975.0050655675Misc Exp-T&D Maint - Services 300.00 200.00 0.00 500.0050655905Misc Exp-Cust Acct Misc Exp (0.50)4.15 0.00 3.6570100403Depreciation - Utility Plant 718,672.90 717,583.74 0.00 1,436,256.6470203408Real Estate Tax 168,601.83 168,601.83 0.00 337,203.6670250408Payroll Taxes 67,373.24 30,516.00 (1,068.85)96,820.3970800430373,891.87 368,654.00 0.00 742,545.8870900419Interest income (276.09)0.00 (276.32)(552.41)71000431 Other interest (153.42)0.00 (161.87)(315.29)71050419 AFUDC Gross Up (3,706.49)0.00 (5,921.86)(9,628.35)71051419 AFUDC Debt (3,338.39)0.00 (5,333.75)(8,672.14)71052419 AFUDC Equity (5,601.45)0.00 (8,949.47)(14,550.92)71100415 Mdse & jobbing - Income (84.38)0.00 0.00 (84.38)71251418 Misc Non Oper Rental Income (4,945.40)0.00 (4,945.40)(9,890.80)71252426 Misc Income/Deduction (6,771.76)3,606.58 (1,017.81)(4,182.99)71253426 Non Recoverable 16,511.96 2,543.50 0.00 19,055.4671255406Amort of Util Plt Acquis Adj 1,726.00 2,200.00 (474.00)3,452.0080100409Current-federal (83,875.31)0.00 (97,348.73)(181,224.04)80150409 Current-state (18,561.79)0.00 (21,543.49)(40,105.28)80200410 (17,614.76)0.00 (20,444.33)(38,059.09)80250410 Deferred-State Income taxes (4,798.29)0.00 (5,569.06)(10,367.35)80400411 Investment Tax Cr,amortization (4,020.00)0.00 (4,020.00)(8,040.00)90400904 24,119.69 22,878.67 (798.29)46,200.0790850923408,625.04 346,461.23 (1,073.25)754,013.029089042617,832.76 40,046.97 (179.99)57,699.7490950000F B T-ES (397,123.36)0.00 (231,074.79)(628,198.15)90950600 F B T-SOS Ops Sup & Eng 3,294.26 1,698.56 0.00 4,992.8290950601F B T-SOS Ops Lbr & Exp 3,460.98 2,707.88 0.00 6,168.8690950611F B T-SOS Maint Strctrs 1,428.12 182.74 0.00 1,610.8690950614F B T-SOS Maint Wlls&Spr 688.19 661.06 0.00 1,349.2590950616F B T-SOS Maint Sply Mains 151.97 0.00 0.00 151.9790950620F B T-Pump Ops Sup & Eng 895.15 492.76 0.00 1,387.9190950624F B T-Pump Ops Lbr & Exp 42,252.87 23,916.99 0.00 66,169.8690950630F B T-Pump Maint Sup&Eng 362.91 343.80 0.00 706.7190950631F B T-Pump Maint Strctrs 1,071.51 1,364.75 0.00 2,436.2690950633F B T-Pump Maint Eq 13,791.02 7,386.72 0.00 21,177.7490950640F B T-Wtr Tmt Ops Sup&Eng 807.76 770.96 0.00 1,578.7290950642F B T-Wtr Tmt Ops Lbr&Exp 22,646.74 10,727.22 0.00 33,373.9690950651F B T-Wtr Tmt Maint Strct 1,287.00 1,155.41 0.00 2,442.4190950652F B T-Wtr Tmt Maint Equip 2,641.21 1,799.13 0.00 4,440.3490950660F B T-T&D Ops Sup&Eng 1,055.52 265.68 0.00 1,321.2090950662F B T-T&D Ops Line Ex 20,291.13 19,905.66 0.00 40,196.7990950663F B T-T&D Ops Meter Exp 14,346.75 8,604.70 0.00 22,951.4590950670F B T-T&D Maint Sup & Eng 199.01 187.53 0.00 386.5490950673F B T-T&D Maint - Main 13,375.86 5,245.69 0.00 18,621.5590950675F B T-T&D Maint - Services 12,972.52 4,781.20 0.00 17,753.7290950676F B T-T&D Maint - Meters 3,645.08 986.11 0.00 4,631.1990950677F B T-T&D Maint - Hydrants 5,904.09 6,002.55 0.00 11,906.6490950901F B T-Cust Acct Suprvsn 4,477.96 2,656.78 0.00 7,134.7490950902F B T-Cust Acct Mtr Rdng 17,042.60 7,511.87 0.00 24,554.4790950903F B T-Cust Acct Rcrds&Coll 42,886.61 26,517.80 0.00 69,404.4190950920F B T-A&G Salaries 49,217.88 31,617.32 0.00 80,835.2090950932F B T-A&G Maint Plnt 3,761.39 322.76 0.00 4,084.159146092516,359.44 6,907.87 0.00 23,267.3191500926Pension-A&G Ops 97,000.00 97,000.00 0.00 194,000.0091550926(18,833.00)0.00 (18,833.00)(37,666.00)91700926 221,295.25 101,765.79 (548.11)322,512.939180092613,007.43 12,795.00 0.00 25,802.4391850000Other Employee Benefits-ES 1,619.09 579.26 (1,567.35)631.00918509260.00 1,619.09 0.00 1,619.0991860926(2,429.17)0.00 0.00 (2,429.17)92000928 2,982.67 2,982.67 0.00 5,965.34920509281,238.00 0.00 0.00 1,238.0092050930972.22 972.22 0.00 1,944.44920529301,834.15 977.15 0.00 2,811.30920536724,667.39 4,527.40 0.00 9,194.7992056930921.00 921.00 0.00 1,842.009206162321,471.00 21,471.00 0.00 42,942.00920649303,682.66 3,691.49 0.00 7,374.15
SUZ-W-20-02IPUC DR 1AttachmentPage 10 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Feb 28, 2017
Run on 10/09/20 at 01:40 PM Style: UWGNEBS
Period Beginning Ending
92200930 Uni&Sfty Eq-A&G Ops Misc Gen 4,294.04 4,716.16 0.00 9,010.209230093016,704.16 2,468.71 (133.16)19,039.719260092384.00 0.00 0.00 84.0092600930(6,804.39)0.00 0.00 (6,804.39)92600932 5,947.07 2,885.17 0.00 8,832.24UW All Accounts (0.00)19,744,373.67 (19,744,373.66)0.00
SUZ-W-20-02IPUC DR 1AttachmentPage 11 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Mar 31, 2017
Run on 10/09/20 at 01:45 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 405,250,630.61 2,748,156.19 (85,555.08)407,913,231.7210600000Cnstrction Csts Not Classified 7,654,481.37 501,933.02 (2,746,793.69)5,409,620.7010700000Construction work in progress 4,963,200.50 4,211,093.52 (3,874,619.24)5,299,674.7810750000CWIP – Suspense 489,985.94 23,177.69 (365,163.92)147,999.7110800000Utility Accumulated Depr (111,645,943.81)87,165.55 (722,340.45)(112,281,118.71)10810000 Retirement work in progress 214,300.62 101,066.02 (89,540.18)225,826.4610900000Accumulated Cost of Removal 198,446.33 59,746.70 (90.30)258,102.7311100000Utility Accumulated Depr -CIAC (33,493,563.85)0.00 (413,732.85)(33,907,296.70)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (156,853.18)474.00 (2,200.00)(158,579.18)12100000 Non-Utility Property 11,053.83 0.00 0.00 11,053.8313120000Collections41,000.00 0.00 0.00 41,000.0013150000Operating Cash Acct - Citi 42.39 0.00 0.00 42.3913501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 1,646,859.29 0.00 (753,229.68)893,629.6114201000AR Cash Accrual (639,219.13)0.00 (17,572.29)(656,791.42)14309000 Accounts Receivable-Other 35,381.88 160,857.24 (9,908.38)186,330.7414310000AR - M&J billed 8,016.43 0.00 0.00 8,016.4314400000Provision Uncllctble Acct (Cr)(300,000.00)0.00 0.00 (300,000.00)14410000 Provision Uncllctble Acct-Othr (11,000.00)0.00 0.00 (11,000.00)14605000 IC Money Pool Receivable (965,268.09)1,287,945.74 (1,389,217.26)(1,066,539.61)15000000 Capital&Maint Inv Nonexempt 85,699.60 1,665.94 0.00 87,365.5415010000169,403.53 0.00 0.00 169,403.5315020000Other Inventory 51,847.24 275.79 (1,302.94)50,820.0915030000Chemical Inventory 41,009.99 206.47 (1,651.17)39,565.2916599000Prepaid Expenses-Other 56,800.00 0.00 (8,800.00)48,000.0017300000Unbilled Revenue 2,933,946.00 491,105.00 0.00 3,425,051.0018300000Prelim Survey and Inv. Chrgs 297,862.75 11,977.19 (1,266.95)308,572.9918404000Clearing - Capital Work Order (3,637.90)4,198.74 (561.52)(0.68)18499000 Clearing - AP and Procument 0.00 0.00 0.00 0.00186090001,568,857.14 276.55 (56,221.00)1,512,912.69186200001,115,290.29 0.00 0.00 1,115,290.2918621000Dfrrd Relocation Exp - Approve 44,948.95 0.00 (977.15)43,971.80186230001,556,315.31 7,466.05 0.00 1,563,781.3618625000Deferred Pwr Costs - Approved 472,362.89 0.00 (21,471.00)450,891.8918650000(350,705.40)0.00 (4,647.39)(355,352.79)18653000 (252,930.53)0.00 (3,705.59)(256,636.12)18680000 Deferred rate charges 65,618.70 0.00 (2,982.67)62,636.0318699000Other Regulatory Assets 33,900.92 0.00 (1,018.22)32,882.7018714000205,032.56 10,532.41 0.00 215,564.9719010000Def. Federal Inc Taxes- Other 121,729.82 0.00 (15,552.00)106,177.8219012000Def State Income Taxes- Other 50,667.37 0.00 (3,553.00)47,114.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019101000Def. FIT-FAS109 ITC 227,388.00 0.00 (1,305.00)226,083.0019103000Def. FIT-F71/F109 G/U ITC 151,189.00 0.00 (868.00)150,321.0019131000Def.SIT-FAS109 ITC 53,404.00 0.00 (307.00)53,097.0019132000Def. SIT-F71/F109 G/U ITC 35,529.00 0.00 (204.00)35,325.0020100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (81,437,834.97)0.00 0.00 (81,437,834.97)21600000 RE - Cumulated Income (86,345,915.50)0.00 0.00 (86,345,915.50)21800000 AOCI - Pension 6,634,520.79 0.00 0.00 6,634,520.7921805000AOCI - PBOP (1,409,359.03)0.00 0.00 (1,409,359.03)23200000 Accounts Payable (756,952.76)676,928.38 (18,770.70)(98,795.08)23210000 Accounts Payable Reversing (263,015.79)171,004.05 (3,042.50)(95,054.24)23211000 (96,672.32)0.00 (38,985.14)(135,657.46)23220000 AP - Inventory Accrued 0.00 120.46 (176.51)(56.05)23601000 Property Taxes Accrued (1,328,979.10)0.00 (168,601.83)(1,497,580.93)23610000 Franchise taxes Accrued (63,393.93)61,724.60 (58,604.09)(60,273.42)23641000 Federal Income Tax Accrued (4,970,143.20)180,405.96 0.00 (4,789,737.24)23651000 State Income Tax Accrued (1,410,974.08)50,583.72 0.00 (1,360,390.36)23661000 FICA Tax Accrued (21,523.18)0.00 (21,207.25)(42,730.43)23662000 (389.21)212.40 (1.81)(178.62)23663000 (1,026.74)0.00 (877.26)(1,904.00)23670000 Sales & Use Taxes Accrued (59,231.59)1,178.18 (376.02)(58,429.43)23699000 Other Accrued Taxes 12,870.42 0.00 (21,732.19)(8,861.78)24205000 Accrued - Payroll (267,356.61)22,257.69 (88,303.16)(333,402.08)24215000 Accrued - Power (193,977.85)18,675.32 0.00 (175,302.53)24220000 Accrued - Sludge Removal 0.00 0.00 0.00 0.0024225000Accrued - Purchased Water (3,509.00)3,509.00 0.00 0.0024245000Accrued - Vacation (94,070.00)0.00 0.00 (94,070.00)24246000 Accrued - Bonus (424,859.50)342,260.50 0.00 (82,599.00)24247000 Accrued - Employee Related (5,290.47)6,824.20 (2,369.27)(835.54)24248000 Accr - Employee Related Other (22,168.24)26,545.10 (12,503.28)(8,126.42)24299000 Accrued Other (55,351.97)35,368.83 0.00 (19,983.14)24301000 Employee W/hg-401K 0.00 45,366.01 (45,366.01)0.0025200000Advances for Construction (5,386,499.14)0.00 0.00 (5,386,499.14)25200001 CWIP non-taxable advances 469,730.07 1,327,662.71 (1,327,662.71)469,730.0725201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (1,547,421.00)55,300.00 0.00 (1,492,121.00)25340000 PBOP Liability - Trustee (2,969,658.82)17,585.00 0.00 (2,952,073.82)
SUZ-W-20-02IPUC DR 1AttachmentPage 12 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Mar 31, 2017
Run on 10/09/20 at 01:45 PM Style: UWGNEBS
Period Beginning Ending
25390000 Accrued SE LTIP (32,891.00)0.00 (1,296.00)(34,187.00)25402000 DefRegLiab F71/F109-Fed:ITC (467,508.00)2,684.00 0.00 (464,824.00)25500000 Deferred ITC (704,074.00)4,020.00 0.00 (700,054.00)26310000 Pension Accrued (10,194,620.65)0.00 (109,249.00)(10,303,869.65)27100000 Contribution in Aid of Cnstrct (108,934,932.86)0.00 (800,742.59)(109,735,675.45)27100001 CWIP non-taxable CIAC (447,726.05)1,115,909.85 (1,583,710.76)(915,526.96)27100002 In Service non-taxable CIAC (2,350,164.40)836,165.48 (8,415.00)(1,522,413.92)27101000 Taxable CIAC - Serv Laterals (3,176,758.39)0.00 (54,701.00)(3,231,459.39)27101001 CWIP taxable CIAC 8,474.54 850.00 (10,128.00)(803.46)27101002 In Service taxable CIAC (186,275.02)53,851.00 0.00 (132,424.02)27110000 33,493,563.85 413,732.85 0.00 33,907,296.7028203000Def. FIT-MACRS (8,553,334.46)0.00 (339,260.00)(8,892,594.46)28206000 Def. FIT- OCI Pension/PBOP 2,821,102.40 1.00 0.00 2,821,103.4028211000Def. FIT Benefit on DSIT 382,157.00 0.00 0.00 382,157.0028300000Def. FIT-Other (189,069.91)189,593.91 0.00 524.0028301000Def. FIT-Tank Painting (250,751.00)4,433.00 0.00 (246,318.00)28302000 Def. FIT-Rate Expenses (23,168.00)2,901.00 0.00 (20,267.00)28303000 Def. FIT-Deferred Charges 82,349.00 10,704.00 0.00 93,053.0028304000Def. FIT-Relocation Expense (15,508.00)1,228.00 0.00 (14,280.00)28305000 Def. FIT-M_S Fees 434,267.00 0.00 0.00 434,267.0028306000Def. FIT-Pensions (243,579.00)17,207.00 0.00 (226,372.00)28307000 Def. FIT-PEBOP 1,751,955.85 0.00 (29,200.00)1,722,755.8528308000Def. FIT-Cost of Removal (600,790.00)0.00 (4,825.00)(605,615.00)28310000 Def. FIT-Uncollectibles 100,832.00 0.00 0.00 100,832.0028312000Def. FIT - AFUDC Equity (437,131.00)0.00 (7,074.00)(444,205.00)28313000 Def. FIT - AFUDC Equity GU (421,700.57)470.00 0.00 (421,230.57)28314000 (634,212.00)0.00 (5,894.00)(640,106.00)28350000 Def. SIT- Other (28,367.65)44,717.65 0.00 16,350.0028353000Def. SIT - Tank Painting (57,350.00)1,012.00 0.00 (56,338.00)28354000 Def. SIT-Pensions (17,102.00)3,929.00 0.00 (13,173.00)28355000 Def. SIT-Post Retrmnt Benefits 362,030.72 0.00 (6,666.00)355,364.7228356000Def. SIT-AFUDC Equity (98,160.00)0.00 (1,616.00)(99,776.00)28357000 Def. SIT-Excess Depreciation (1,749,981.03)0.00 (85,580.00)(1,835,561.03)28358000 Def. SIT- Cost of Removal (120,798.00)0.00 (1,101.00)(121,899.00)28359000 Def. SIT- Relocation (3,451.00)281.00 0.00 (3,170.00)28360000 Def. SIT- OCI Pension/PBOP 620,824.84 0.00 (1.00)620,823.8428363000107,279.00 0.00 0.00 107,279.0028364000Def. SIT - AFUDC Equity GU (96,272.53)107.00 0.00 (96,165.53)28365000 (148,946.00)0.00 (1,346.00)(150,292.00)40100461 General Sales (2,047.68)0.00 0.00 (2,047.68)40105461 (1,454,245.29)0.00 (526,028.09)(1,980,273.38)40106461 Meter Sale-Residential facili (1,860,552.34)0.00 (820,422.81)(2,680,975.15)40110461 (947,299.33)0.00 (405,642.39)(1,352,941.72)40111461 Meter Sale-Commercial facility (408,696.10)0.00 (186,759.82)(595,455.92)40120461 (4,561.82)0.00 (4,353.13)(8,914.95)40121461 Meter Sale-public auth fac (3,465.06)0.00 (2,588.10)(6,053.16)40140462 Private Fire protection facili (189,845.71)0.00 (66,474.39)(256,320.10)40145463 Public Fire protection facilit (3,545.63)0.00 0.00 (3,545.63)40200471 Miscellaneous service revenue (1,640.00)0.00 (1,300.00)(2,940.00)40205472 Rents from water property (1,050.00)0.00 (425.00)(1,475.00)40245471 Turn on fees (2,600.00)0.00 (2,580.00)(5,180.00)40300474 66,071.00 0.00 (272,694.00)(206,623.00)40301474 Reg Unbill facility charge rev 104,483.00 0.00 (218,411.00)(113,928.00)50000000 Payroll Clearing 0.00 838,967.94 (838,967.94)0.0050100000Supv Labor-ES 22.99 4,674.90 0.00 4,697.8950100600Supv Lbr-SOS Ops Sup & Eng 8,278.93 2,238.17 0.00 10,517.1050100601Supv Lbr-SOS Ops Lbr & Exp 11,255.21 9,989.51 (4,143.00)17,101.7250100614Supv Lbr-SOS Maint Wlls&Spr 17,139.46 14,659.30 (8,522.00)23,276.76501006201,870.94 1,094.02 0.00 2,964.9650100624Supv Lbr-Pump Ops Lbr & Exp 21,260.04 34,954.53 (23,312.48)32,902.09501006301,383.80 904.11 0.00 2,287.91501006402,803.83 1,746.87 0.00 4,550.70501006427,807.69 2,550.89 (164.86)10,193.7250100660Supv Lbr-T&D Ops Sup&Eng 4,823.44 15,575.67 (20,448.00)(48.89)50100662 Supv Lbr-T&D Ops Line Exp 12,080.71 5,383.15 (384.50)17,079.3650100670Supv Lbr-T&D Maint Sup &Eng 679.85 275.53 0.00 955.3850100901Supv Lbr-Cust Acct Suprvsn 10,771.17 30,007.82 (17,561.76)23,217.2350100903Supv Lbr-Cust Acct Rcrds&Coll 25,070.04 14,067.33 (18,974.11)20,163.2650100920Supv Lbr-A&G Ops Salaries 271,838.83 351,953.62 (232,111.96)391,680.4950100930Supv Lbr-A&G Misc Gen Exp (480.77)0.00 0.00 (480.77)50100932 Supv Lbr-A&G Maint Plnt 387.71 327.02 0.00 714.7350105600Drct Lbr-SOS Ops Sup & Eng 0.00 150.42 0.00 150.4250105611Drct Lbr-SOS Maint Strctrs 2,416.96 41.70 0.00 2,458.6650105616Drct Lbr-SOS Maint Sply Mains 261.10 0.00 0.00 261.1050105620Drct Lbr-Pump Ops Sup & Eng (55.00)0.00 0.00 (55.00)50105624 Drct Lbr-Pump Ops Lbr & Exp 82,349.85 33,131.05 (2,091.93)113,388.9750105631Drct Lbr-Pump Maint Strctrs 5,081.55 904.99 0.00 5,986.5450105633Drct Lbr-Pump Maint Equip 30,360.03 9,782.83 0.00 40,142.8650105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 43,293.33 21,412.23 (638.33)64,067.2350105651Drct Lbr-Wtr Tmt Maint Strct 2,971.97 5,879.92 0.00 8,851.8950105652Drct Lbr-Wtr Tmt Maint Equip 7,974.10 5,536.55 0.00 13,510.6550105662Drct Lbr-T&D Ops Line Ex 65,662.48 33,389.04 (912.63)98,138.89
SUZ-W-20-02IPUC DR 1AttachmentPage 13 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Mar 31, 2017
Run on 10/09/20 at 01:45 PM Style: UWGNEBS
Period Beginning Ending
50105665 Drct Lbr-T&D Ops Misc Ex 9,807.84 5,686.23 (315.25)15,178.8250105673Drct Lbr-T&D Maint - Main 19,537.60 7,106.97 (970.95)25,673.6250105675Drct Lbr-T&D Maint - Services 27,483.02 16,172.27 (232.80)43,422.4950105676Drct Lbr-T&D Maint - Meters 7,727.14 4,279.17 0.00 12,006.3150105677Drct Lbr-T&D Maint - Hydrants 25,342.98 0.00 (5,603.19)19,739.7950105678Drct Lbr-T&D Maint -Misc Plnt 1,313.55 0.00 0.00 1,313.5550105902Drct Lbr-Cust Acct Mtr Rdng 32,398.30 25,881.36 (1,729.71)56,549.9550105903Drct Lbr-Cust Acct Rcrds&Coll 84,928.30 61,238.44 (1,211.63)144,955.1150105920Drct Lbr-A&G Ops Salaries 120,600.65 121,165.24 (7,938.22)233,827.6750105932Drct Lbr-A&G Maint Plnt 6,784.78 198.04 (119.43)6,863.3950115675D L T-T&D Maint - Services (1,147.20)0.00 0.00 (1,147.20)50120000 S L T out-ES (22.99)0.00 (4,674.90)(4,697.89)50120601 S L T out-SOS Ops Lbr & Exp 0.00 238.00 0.00 238.0050120614S L T out-SOS Maint Wlls&Spr (13,714.00)4,115.00 (6,857.00)(16,456.00)50120624 S L T out-Pump Ops Lbr & Exp (764.00)1,198.00 (382.00)52.0050120660S L T out-T&D Ops Sup&Eng (1,370.00)9,299.00 (685.00)7,244.0050120901S L T out-Cust Acct Suprvsn 0.00 444.00 0.00 444.0050120903S L T out-Cust Acct Rcrds&Coll (94.00)290.00 (47.00)149.0050120920S L T out-A&G Ops Salaries (125,556.15)90,685.48 (175,059.76)(209,930.44)50125633 D L T out-Pump Maint Equip 1,313.55 0.00 0.00 1,313.5550125665D L T out-T&D Ops Misc Ex (9,807.84)0.00 (5,370.98)(15,178.82)50125678 D L T out-T&D Maint -Misc Plnt (1,313.55)0.00 0.00 (1,313.55)50125920 D L T out-A&G Ops Salaries (114,987.65)4,413.05 (114,252.50)(224,827.10)50300624 Material-Pump Ops Lbr & Exp 7,796.76 6,658.22 0.00 14,454.9850300632Material-Pump Maint Pwr Prd 402.25 415.98 0.00 818.2350300633Material-Pump Maint Eq 490.53 79.16 0.00 569.6950300640(566.40)0.00 0.00 (566.40)50300642 Material-Wtr Tmt Ops Lbr&Exp 3,075.18 958.69 0.00 4,033.8750300652Material-Wtr Tmt Maint Equip 7,828.01 574.15 0.00 8,402.1650300673Material-T&D Maint - Main 2,302.41 330.55 0.00 2,632.9650300675Material-T&D Maint - Services 8,013.45 3,924.70 0.00 11,938.1550300677Material-T&D Maint - Hydrants 118.72 43.80 0.00 162.5250300902Material-Cust Acct Mtr Rdng 193.00 365.16 0.00 558.1650310604Rent-SOS Ops 1,223.78 44.33 0.00 1,268.1150310921Rent-A&G Ops Off Suppl&Exp 1,510.25 325.41 0.00 1,835.6650400601Out Servs-SOS Ops Lbr & Exp 1,102.19 0.00 0.00 1,102.19504006133,178.64 0.00 0.00 3,178.6450400632Out Servs-Pump Maint Pwr Prd 758.50 9,746.00 0.00 10,504.5050400633Out Servs-Pump Maint Eq 565.50 0.00 (1,552.25)(986.75)50400635 Out Servs-Wtr Tmt Lab Testing 10,088.30 2,870.50 0.00 12,958.8050400651Out Servs-Wtr Tmt Maint Strct (29.80)422.98 0.00 393.1850400652Out Servs-Wtr Tmt Maint Equip 0.00 9,350.00 0.00 9,350.0050400662Out Servs-T&D Ops Line Ex 1,752.75 1,679.22 0.00 3,431.975040067520.07 2,028.04 0.00 2,048.1150400902Out Servs-Cust Acct Mtr Rdng 13,899.39 3,889.96 0.00 17,789.355040090322,831.07 10,905.47 0.00 33,736.5450400905Out Servs-Cust Acct Misc Exp 106.79 0.00 0.00 106.79504009213,600.86 98.05 0.00 3,698.9150400923Out Servs-A&G Ops 7,758.94 5,590.54 0.00 13,349.4850405903Print & Postage-Cust Acct Rcrd 47,946.10 22,164.64 (12,413.90)57,696.8450605602Prchsd Wtr-SOS Ops 114,138.14 1,395.00 0.00 115,533.1450610623179,982.65 92,737.89 0.00 272,720.5450610665Prchsd Pwr-T&D Ops Misc Ex 46,982.80 24,708.68 0.00 71,691.4850620626Utilities-Pump Ops Misc Exp 316.44 145.71 0.00 462.1550620633Utilities-Pump Maint Eq 381.23 244.49 0.00 625.7250620651Utilities-Wtr Tmt Maint Strct 8,632.69 3,032.85 0.00 11,665.5450620665Utilities-T&D Ops Misc Exp 1,657.23 564.11 0.00 2,221.3450620921Utilities-A&G Ops Off Suppl 6,106.62 2,228.90 0.00 8,335.52506256430.00 672.00 0.00 672.005063564116,377.99 6,728.97 0.00 23,106.9650645000Trnsprt Cst-ES 125,331.65 58,518.74 0.00 183,850.3950645600807.25 153.82 0.00 961.07506456011,066.34 575.59 0.00 1,641.9350645611Trnsprt Cst-SOS Maint Strctrs 219.25 8.95 0.00 228.2050645614241.00 391.73 0.00 632.735064561618.74 0.00 0.00 18.7450645620226.76 58.81 0.00 285.575064562410,858.74 3,821.21 0.00 14,679.9550645630125.95 46.01 0.00 171.9650645631Trnsprt Cst-Pump Maint Strctrs 454.46 87.81 0.00 542.2750645633Trnsprt Cst-Pump Maint Eq 3,445.09 647.78 0.00 4,092.8750645640281.73 93.24 0.00 374.97506456425,325.98 1,256.96 0.00 6,582.9450645651Trnsprt Cst-Wtr Tmt Maint Strc 431.60 254.96 0.00 686.5650645652Trnsprt Cst-Wtr Tmt Maint Eq 750.59 269.17 0.00 1,019.7650645660Trnsprt Cst-T&D Ops Sup&Eng 192.88 850.74 0.00 1,043.6250645662Trnsprt Cst-T&D Ops Line Ex 7,203.54 2,138.97 0.00 9,342.51506456633,801.33 878.44 0.00 4,679.775064567068.83 17.40 0.00 86.2350645673Trnsprt Cst-T&D Maint - Main 2,888.20 431.35 0.00 3,319.55506456752,728.75 758.65 0.00 3,487.4050645676Trnsprt Cst-T&D Maint - Meters 682.34 191.49 0.00 873.83
SUZ-W-20-02IPUC DR 1AttachmentPage 14 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Mar 31, 2017
Run on 10/09/20 at 01:45 PM Style: UWGNEBS
Period Beginning Ending
50645901 Trnsprt Cst-Cust Acct Suprvsn 1,179.62 1,788.30 0.00 2,967.9250645902Trnsprt Cst-Cust Acct Mtr Rdng 3,875.55 1,161.09 0.00 5,036.645064590311,551.19 3,899.72 0.00 15,450.9150645920Trnsprt Cst-A&G Salaries 13,536.32 9,454.59 0.00 22,990.9150645932Trnsprt Cst-A&G Maint Plnt 540.00 27.55 0.00 567.5550646000Transportation Cost -Trnsfrred (116,742.77)0.00 (58,518.74)(175,261.51)50650603 Office Exp-SOS Ops Misc 0.00 318.00 0.00 318.0050650626Office Exp-Pump Ops Misc Exp 7,134.96 3,313.24 0.00 10,448.20506506522,859.52 0.00 0.00 2,859.5250650661Office Exp-T&D Ops Strg Faclt 4,073.02 2,036.51 0.00 6,109.5350650665Office Exp-T&D Ops Misc Ex 2,146.50 1,295.32 0.00 3,441.82506509034,586.85 4,392.03 0.00 8,978.8850650905Office Exp-Cust Acct Misc Exp 736.54 0.00 0.00 736.5450650921Office Exp-A&G Ops Off Suppl 20,264.76 14,544.19 (275.76)34,533.195065092317,600.00 9,077.50 0.00 26,677.5050650930Office Exp-A&G Ops Misc Gen 48,311.56 7,863.71 0.00 56,175.2750651660Advertising Exp-A&G 15,229.01 701.10 0.00 15,930.1150655631Misc Exp-Pump Maint Strctrs 13,855.97 6,030.53 (3,315.00)16,571.5050655651Misc Exp-Wtr Tmt Maint Strct 1,477.00 1,007.71 0.00 2,484.7150655673Misc Exp-T&D Maint - Main 975.00 0.00 0.00 975.0050655675Misc Exp-T&D Maint - Services 500.00 0.00 (325.00)175.0050655905Misc Exp-Cust Acct Misc Exp 3.65 0.00 (4.43)(0.78)70100403 Depreciation - Utility Plant 1,436,256.64 722,000.27 0.00 2,158,256.9170203408Real Estate Tax 337,203.66 168,601.83 0.00 505,805.4970250408Payroll Taxes 96,820.39 60,992.37 (151.19)157,661.5770800430742,545.88 368,310.03 0.00 1,110,855.9170900419Interest income (552.41)0.00 (276.55)(828.96)71000431 Other interest (315.29)1,233.14 (170.79)747.0671050419AFUDC Gross Up (9,628.35)0.00 (7,466.05)(17,094.40)71051419 AFUDC Debt (8,672.14)0.00 (6,724.55)(15,396.69)71052419 AFUDC Equity (14,550.92)0.00 (11,283.12)(25,834.04)71100415 Mdse & jobbing - Income (84.38)0.00 0.00 (84.38)71251418 Misc Non Oper Rental Income (9,890.80)0.00 (4,945.40)(14,836.20)71252426 Misc Income/Deduction (4,182.99)2,735.14 (1,068.00)(2,515.85)71253426 Non Recoverable 19,055.46 3,053.64 0.00 22,109.1071255406Amort of Util Plt Acquis Adj 3,452.00 2,200.00 (474.00)5,178.0080100409Current-federal (181,224.04)0.00 (180,405.96)(361,630.00)80150409 Current-state (40,105.28)0.00 (50,583.72)(90,689.00)80200410 (38,059.09)175,270.09 0.00 137,211.0080250410Deferred-State Income taxes (10,367.35)49,813.35 0.00 39,446.0080400411Investment Tax Cr,amortization (8,040.00)0.00 (4,020.00)(12,060.00)90400904 46,200.07 18,909.74 (1,139.19)63,970.6290850923754,013.02 400,987.90 (11,873.84)1,143,127.089089042657,699.74 64,715.74 (195.59)122,219.8990950000F B T-ES (628,198.15)0.00 (288,245.67)(916,443.82)90950600 F B T-SOS Ops Sup & Eng 4,992.82 984.07 0.00 5,976.8990950601F B T-SOS Ops Lbr & Exp 6,168.86 3,681.40 0.00 9,850.2690950611F B T-SOS Maint Strctrs 1,610.86 57.24 0.00 1,668.1090950614F B T-SOS Maint Wlls&Spr 1,349.25 2,505.41 0.00 3,854.6690950616F B T-SOS Maint Sply Mains 151.97 0.00 0.00 151.9790950620F B T-Pump Ops Sup & Eng 1,387.91 376.10 0.00 1,764.0190950624F B T-Pump Ops Lbr & Exp 66,169.86 24,439.67 0.00 90,609.5390950630F B T-Pump Maint Sup&Eng 706.71 294.21 0.00 1,000.9290950631F B T-Pump Maint Strctrs 2,436.26 561.58 0.00 2,997.8490950633F B T-Pump Maint Eq 21,177.74 4,143.02 0.00 25,320.7690950640F B T-Wtr Tmt Ops Sup&Eng 1,578.72 596.38 0.00 2,175.1090950642F B T-Wtr Tmt Ops Lbr&Exp 33,373.96 8,039.19 0.00 41,413.1590950651F B T-Wtr Tmt Maint Strct 2,442.41 1,630.69 0.00 4,073.1090950652F B T-Wtr Tmt Maint Equip 4,440.34 1,721.56 0.00 6,161.9090950660F B T-T&D Ops Sup&Eng 1,321.20 5,441.09 0.00 6,762.2990950662F B T-T&D Ops Line Ex 40,196.79 13,680.38 0.00 53,877.1790950663F B T-T&D Ops Meter Exp 22,951.45 5,618.34 0.00 28,569.7990950670F B T-T&D Maint Sup & Eng 386.54 111.32 0.00 497.8690950673F B T-T&D Maint - Main 18,621.55 2,758.90 0.00 21,380.4590950675F B T-T&D Maint - Services 17,753.72 4,852.04 0.00 22,605.7690950676F B T-T&D Maint - Meters 4,631.19 1,224.76 0.00 5,855.9590950677F B T-T&D Maint - Hydrants 11,906.64 304.95 0.00 12,211.5990950901F B T-Cust Acct Suprvsn 7,134.74 11,437.54 0.00 18,572.2890950902F B T-Cust Acct Mtr Rdng 24,554.47 7,426.06 0.00 31,980.5390950903F B T-Cust Acct Rcrds&Coll 69,404.41 24,941.79 0.00 94,346.2090950920F B T-A&G Salaries 80,835.20 60,469.56 0.00 141,304.7690950932F B T-A&G Maint Plnt 4,084.15 176.09 0.00 4,260.249146092523,267.31 6,512.68 0.00 29,779.9991500926Pension-A&G Ops 194,000.00 109,249.00 0.00 303,249.0091550926(37,666.00)0.00 (17,585.00)(55,251.00)91700926 322,512.93 106,950.62 (1,419.38)428,044.179180092625,802.43 25,219.34 0.00 51,021.7791850000Other Employee Benefits-ES 631.00 0.00 (631.00)0.00918509261,619.09 631.00 0.00 2,250.0991860926(2,429.17)415.66 0.00 (2,013.51)92000928 5,965.34 2,982.67 0.00 8,948.01920509281,238.00 0.00 0.00 1,238.00
SUZ-W-20-02IPUC DR 1AttachmentPage 15 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Mar 31, 2017
Run on 10/09/20 at 01:45 PM Style: UWGNEBS
Period Beginning Ending
92052930 Amort Reloc-A&G Ops-Misc Gen 2,811.30 977.15 0.00 3,788.45920536729,194.79 4,647.39 0.00 13,842.18920569301,842.00 921.00 0.00 2,763.009206162342,942.00 21,471.00 0.00 64,413.00920649307,374.15 3,705.59 0.00 11,079.7492200626200.00 201.35 0.00 401.35922009309,010.20 4,555.90 (489.80)13,076.309230093019,039.71 0.00 (11,066.00)7,973.719260092384.00 0.00 0.00 84.0092600930(6,804.39)0.00 0.00 (6,804.39)92600932 8,832.24 5,267.02 0.00 14,099.26UW All Accounts 0.00 20,188,306.01 (20,188,305.99)(0.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 16 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Apr 30, 2017
Run on 10/09/20 at 01:46 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 407,913,231.72 923,982.26 (550,543.64)408,286,670.3410600000Cnstrction Csts Not Classified 5,409,620.70 3,059,845.91 (912,400.95)7,557,065.6610700000Construction work in progress 5,299,674.78 4,601,751.54 (7,520,926.86)2,380,499.4610750000CWIP – Suspense 147,999.71 135,736.41 (1,230.33)282,505.7910800000Utility Accumulated Depr (112,281,118.71)552,783.31 (720,944.93)(112,449,280.33)10810000 Retirement work in progress 225,826.46 87,076.72 (53,817.05)259,086.1310900000Accumulated Cost of Removal 258,102.73 28,320.65 (4,610.35)281,813.0311100000Utility Accumulated Depr -CIAC (33,907,296.70)0.00 (210,208.30)(34,117,505.00)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (158,579.18)474.00 (2,200.00)(160,305.18)12100000 Non-Utility Property 11,053.83 0.00 0.00 11,053.8313120000Collections41,000.00 0.00 0.00 41,000.0013150000Operating Cash Acct - Citi 42.39 0.00 0.00 42.3913501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 893,629.61 374,688.87 0.00 1,268,318.4814201000AR Cash Accrual (656,791.42)33,677.73 0.00 (623,113.69)14309000 Accounts Receivable-Other 186,330.74 7,611.36 (3,766.67)190,175.4314310000AR - M&J billed 8,016.43 0.00 0.00 8,016.4314400000Provision Uncllctble Acct (Cr)(300,000.00)0.00 0.00 (300,000.00)14410000 Provision Uncllctble Acct-Othr (11,000.00)0.00 0.00 (11,000.00)14605000 IC Money Pool Receivable (1,066,539.61)811,369.42 (883,164.92)(1,138,335.11)15000000 Capital&Maint Inv Nonexempt 87,365.54 0.00 (1,783.72)85,581.8215010000169,403.53 0.00 0.00 169,403.5315020000Other Inventory 50,820.09 5,075.35 (5,870.17)50,025.2715030000Chemical Inventory 39,565.29 7,017.01 (6,611.97)39,970.3316599000Prepaid Expenses-Other 48,000.00 0.00 (8,800.00)39,200.0017300000Unbilled Revenue 3,425,051.00 0.00 (102,070.00)3,322,981.0018300000Prelim Survey and Inv. Chrgs 308,572.99 13,252.13 (56,326.26)265,498.8618404000Clearing - Capital Work Order (0.68)0.08 (0.12)(0.72)18499000 Clearing - AP and Procument 0.00 0.00 (59.00)(59.00)18609000 1,512,912.69 276.78 (56,221.00)1,456,968.47186200001,115,290.29 0.00 0.00 1,115,290.2918621000Dfrrd Relocation Exp - Approve 43,971.80 0.00 (977.15)42,994.65186230001,563,781.36 5,344.38 (1,460.67)1,567,665.0718625000Deferred Pwr Costs - Approved 450,891.89 0.00 (21,471.00)429,420.8918650000(355,352.79)0.00 (4,647.39)(360,000.18)18653000 (256,636.12)0.00 (3,723.36)(260,359.48)18680000 Deferred rate charges 62,636.03 0.00 (2,982.67)59,653.3618699000Other Regulatory Assets 32,882.70 0.00 (1,018.22)31,864.4818714000215,564.97 9,725.26 0.00 225,290.2319010000Def. Federal Inc Taxes- Other 106,177.82 15,552.00 0.00 121,729.8219012000Def State Income Taxes- Other 47,114.37 3,553.00 0.00 50,667.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019101000Def. FIT-FAS109 ITC 226,083.00 0.00 (1,305.00)224,778.0019103000Def. FIT-F71/F109 G/U ITC 150,321.00 0.00 (868.00)149,453.0019131000Def.SIT-FAS109 ITC 53,097.00 0.00 (307.00)52,790.0019132000Def. SIT-F71/F109 G/U ITC 35,325.00 0.00 (204.00)35,121.0020100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (81,437,834.97)0.00 0.00 (81,437,834.97)21600000 RE - Cumulated Income (86,345,915.50)0.00 0.00 (86,345,915.50)21800000 AOCI - Pension 6,634,520.79 0.00 0.00 6,634,520.7921805000AOCI - PBOP (1,409,359.03)0.00 0.00 (1,409,359.03)23200000 Accounts Payable (98,795.08)5,771.44 (527,543.66)(620,567.30)23210000 Accounts Payable Reversing (95,054.24)73,298.73 (15,190.37)(36,945.88)23211000 (135,657.46)22,419.30 (5,575.07)(118,813.23)23220000 AP - Inventory Accrued (56.05)0.00 (2,825.95)(2,882.00)23601000 Property Taxes Accrued (1,497,580.93)0.00 (168,601.83)(1,666,182.76)23610000 Franchise taxes Accrued (60,273.42)60,273.42 (64,154.77)(64,154.77)23641000 Federal Income Tax Accrued (4,789,737.24)0.00 (207,093.04)(4,996,830.28)23651000 State Income Tax Accrued (1,360,390.36)77,750.00 (56,489.63)(1,339,129.99)23661000 FICA Tax Accrued (42,730.43)18,215.08 (21.99)(24,537.34)23662000 (178.62)129.47 (41.78)(90.93)23663000 (1,904.00)830.45 (1.16)(1,074.71)23670000 Sales & Use Taxes Accrued (58,429.43)0.00 (88.03)(58,517.46)23699000 Other Accrued Taxes (8,861.78)66,986.25 (26,976.69)31,147.7924205000Accrued - Payroll (333,402.08)17,988.02 (26,333.24)(341,747.30)24215000 Accrued - Power (175,302.53)13,664.61 0.00 (161,637.92)24220000 Accrued - Sludge Removal 0.00 0.00 0.00 0.0024245000Accrued - Vacation (94,070.00)0.00 0.00 (94,070.00)24246000 Accrued - Bonus (82,599.00)0.00 (27,533.00)(110,132.00)24247000 Accrued - Employee Related (835.54)5,361.00 (7,926.46)(3,401.00)24248000 Accr - Employee Related Other (8,126.42)11,066.28 (13,564.64)(10,624.78)24299000 Accrued Other (19,983.14)0.00 0.00 (19,983.14)24301000 Employee W/hg-401K 0.00 46,390.82 (46,390.82)0.0025200000Advances for Construction (5,386,499.14)34,808.19 0.00 (5,351,690.95)25200001 CWIP non-taxable advances 469,730.07 1,404,301.82 (3,510.00)1,870,521.8925201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (1,492,121.00)55,300.00 0.00 (1,436,821.00)25340000 PBOP Liability - Trustee (2,952,073.82)18,417.00 0.00 (2,933,656.82)25380000 Other Deferred Credits (225,370.76)707.30 (12,795.00)(237,458.46)
SUZ-W-20-02IPUC DR 1AttachmentPage 17 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Apr 30, 2017
Run on 10/09/20 at 01:46 PM Style: UWGNEBS
Period Beginning Ending
25402000 DefRegLiab F71/F109-Fed:ITC (464,824.00)2,684.00 0.00 (462,140.00)25500000 Deferred ITC (700,054.00)4,020.00 0.00 (696,034.00)26310000 Pension Accrued (10,303,869.65)33,261.00 0.00 (10,270,608.65)27100000 Contribution in Aid of Cnstrct (109,735,675.45)0.00 (665,158.77)(110,400,834.22)27100001 CWIP non-taxable CIAC (915,526.96)2,164,097.72 (1,648,492.89)(399,922.13)27100002 In Service non-taxable CIAC (1,522,413.92)671,114.16 (1,080,402.40)(1,931,702.16)27101000 Taxable CIAC - Serv Laterals (3,231,459.39)0.00 (54,123.00)(3,285,582.39)27101001 CWIP taxable CIAC (803.46)152,130.00 (74,985.00)76,341.5427101002In Service taxable CIAC (132,424.02)54,123.00 (152,130.00)(230,431.02)27110000 33,907,296.70 210,208.30 0.00 34,117,505.0028203000Def. FIT-MACRS (8,892,594.46)339,260.00 0.00 (8,553,334.46)28206000 Def. FIT- OCI Pension/PBOP 2,821,103.40 0.00 (1.00)2,821,102.4028211000Def. FIT Benefit on DSIT 382,157.00 0.00 0.00 382,157.0028300000Def. FIT-Other 524.00 0.00 (195,198.49)(194,674.49)28301000 Def. FIT-Tank Painting (246,318.00)0.00 (4,433.00)(250,751.00)28302000 Def. FIT-Rate Expenses (20,267.00)0.00 (2,901.00)(23,168.00)28303000 Def. FIT-Deferred Charges 93,053.00 0.00 (10,704.00)82,349.0028304000Def. FIT-Relocation Expense (14,280.00)0.00 (1,228.00)(15,508.00)28305000 Def. FIT-M_S Fees 434,267.00 0.00 0.00 434,267.0028306000Def. FIT-Pensions (226,372.00)0.00 (17,207.00)(243,579.00)28307000 Def. FIT-PEBOP 1,722,755.85 29,200.00 0.00 1,751,955.8528308000Def. FIT-Cost of Removal (605,615.00)4,825.00 0.00 (600,790.00)28310000 Def. FIT-Uncollectibles 100,832.00 0.00 0.00 100,832.0028312000Def. FIT - AFUDC Equity (444,205.00)7,074.00 0.00 (437,131.00)28313000 Def. FIT - AFUDC Equity GU (421,230.57)0.00 (470.00)(421,700.57)28314000 (640,106.00)5,894.00 0.00 (634,212.00)28350000 Def. SIT- Other 16,350.00 0.00 (46,244.35)(29,894.35)28353000 Def. SIT - Tank Painting (56,338.00)0.00 (1,012.00)(57,350.00)28354000 Def. SIT-Pensions (13,173.00)0.00 (3,929.00)(17,102.00)28355000 Def. SIT-Post Retrmnt Benefits 355,364.72 6,666.00 0.00 362,030.7228356000Def. SIT-AFUDC Equity (99,776.00)1,616.00 0.00 (98,160.00)28357000 Def. SIT-Excess Depreciation (1,835,561.03)85,580.00 0.00 (1,749,981.03)28358000 Def. SIT- Cost of Removal (121,899.00)1,101.00 0.00 (120,798.00)28359000 Def. SIT- Relocation (3,170.00)0.00 (281.00)(3,451.00)28360000 Def. SIT- OCI Pension/PBOP 620,823.84 1.00 0.00 620,824.8428363000107,279.00 0.00 0.00 107,279.0028364000Def. SIT - AFUDC Equity GU (96,165.53)0.00 (107.00)(96,272.53)28365000 (150,292.00)1,346.00 0.00 (148,946.00)40100461 General Sales (2,047.68)0.00 (2,060.64)(4,108.32)40105461 (1,980,273.38)0.00 (823,236.63)(2,803,510.01)40106461 Meter Sale-Residential facili (2,680,975.15)0.00 (1,044,038.18)(3,725,013.33)40110461 (1,352,941.72)0.00 (531,755.37)(1,884,697.09)40111461 Meter Sale-Commercial facility (595,455.92)0.00 (217,510.31)(812,966.23)40120461 (8,914.95)0.00 (601.19)(9,516.14)40121461 Meter Sale-public auth fac (6,053.16)0.00 (663.16)(6,716.32)40140462 Private Fire protection facili (256,320.10)0.00 (113,565.30)(369,885.40)40145463 Public Fire protection facilit (3,545.63)0.00 0.00 (3,545.63)40200471 Miscellaneous service revenue (2,940.00)0.00 (860.00)(3,800.00)40205472 Rents from water property (1,475.00)0.00 (650.00)(2,125.00)40245471 Turn on fees (5,180.00)0.00 (4,560.00)(9,740.00)40300474 (206,623.00)0.00 (14,731.00)(221,354.00)40301474 Reg Unbill facility charge rev (113,928.00)116,801.00 0.00 2,873.0050000000Payroll Clearing 0.00 488,162.75 (488,162.75)0.0050100000Supv Labor-ES 4,697.89 0.00 0.00 4,697.8950100600Supv Lbr-SOS Ops Sup & Eng 10,517.10 407.92 (505.36)10,419.6650100601Supv Lbr-SOS Ops Lbr & Exp 17,101.72 3,883.51 0.00 20,985.2350100614Supv Lbr-SOS Maint Wlls&Spr 23,276.76 8,937.30 0.00 32,214.06501006202,964.96 962.97 0.00 3,927.9350100624Supv Lbr-Pump Ops Lbr & Exp 32,902.09 8,768.88 (226.28)41,444.69501006302,287.91 432.16 0.00 2,720.07501006404,550.70 1,414.32 0.00 5,965.025010064210,193.72 4,530.98 0.00 14,724.7050100660Supv Lbr-T&D Ops Sup&Eng (48.89)2,903.56 (274.76)2,579.9150100662Supv Lbr-T&D Ops Line Exp 17,079.36 6,197.65 0.00 23,277.0150100670Supv Lbr-T&D Maint Sup &Eng 955.38 319.65 0.00 1,275.0350100901Supv Lbr-Cust Acct Suprvsn 23,217.23 5,205.41 0.00 28,422.6450100903Supv Lbr-Cust Acct Rcrds&Coll 20,163.26 12,432.14 (204.55)32,390.8550100920Supv Lbr-A&G Ops Salaries 391,680.49 134,543.42 (2,085.10)524,138.8150100930Supv Lbr-A&G Misc Gen Exp (480.77)0.00 0.00 (480.77)50100932 Supv Lbr-A&G Maint Plnt 714.73 490.70 0.00 1,205.4350105600Drct Lbr-SOS Ops Sup & Eng 150.42 155.54 (64.47)241.4950105611Drct Lbr-SOS Maint Strctrs 2,458.66 3,317.00 0.00 5,775.6650105616Drct Lbr-SOS Maint Sply Mains 261.10 0.00 0.00 261.1050105620Drct Lbr-Pump Ops Sup & Eng (55.00)0.00 0.00 (55.00)50105624 Drct Lbr-Pump Ops Lbr & Exp 113,388.97 44,496.74 (1,421.64)156,464.0750105631Drct Lbr-Pump Maint Strctrs 5,986.54 0.00 (144.30)5,842.2450105633Drct Lbr-Pump Maint Equip 40,142.86 9,726.50 (1,634.81)48,234.5550105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 64,067.23 24,934.26 0.00 89,001.4950105651Drct Lbr-Wtr Tmt Maint Strct 8,851.89 4,925.76 (672.73)13,104.9250105652Drct Lbr-Wtr Tmt Maint Equip 13,510.65 2,931.21 0.00 16,441.8650105660Drct Lbr-T&D Ops Sup&Eng 0.00 274.84 0.00 274.8450105662Drct Lbr-T&D Ops Line Ex 98,138.89 22,488.63 (1,244.37)119,383.15
SUZ-W-20-02IPUC DR 1AttachmentPage 18 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Apr 30, 2017
Run on 10/09/20 at 01:46 PM Style: UWGNEBS
Period Beginning Ending
50105665 Drct Lbr-T&D Ops Misc Ex 15,178.82 4,726.39 0.00 19,905.2150105673Drct Lbr-T&D Maint - Main 25,673.62 10,964.33 (243.09)36,394.8650105675Drct Lbr-T&D Maint - Services 43,422.49 7,380.02 (984.68)49,817.8350105676Drct Lbr-T&D Maint - Meters 12,006.31 7,344.93 (435.60)18,915.6450105677Drct Lbr-T&D Maint - Hydrants 19,739.79 112.13 (179.82)19,672.1050105678Drct Lbr-T&D Maint -Misc Plnt 1,313.55 0.00 0.00 1,313.5550105902Drct Lbr-Cust Acct Mtr Rdng 56,549.95 24,442.44 (676.24)80,316.1550105903Drct Lbr-Cust Acct Rcrds&Coll 144,955.11 40,671.71 (381.27)185,245.5550105920Drct Lbr-A&G Ops Salaries 233,827.67 102,645.63 (13,300.88)323,172.4250105932Drct Lbr-A&G Maint Plnt 6,863.39 341.08 0.00 7,204.4750115675D L T-T&D Maint - Services (1,147.20)0.00 0.00 (1,147.20)50120000 S L T out-ES (4,697.89)0.00 0.00 (4,697.89)50120601 S L T out-SOS Ops Lbr & Exp 238.00 0.00 0.00 238.0050120614S L T out-SOS Maint Wlls&Spr (16,456.00)0.00 (6,857.00)(23,313.00)50120624 S L T out-Pump Ops Lbr & Exp 52.00 0.00 (382.00)(330.00)50120660 S L T out-T&D Ops Sup&Eng 7,244.00 0.00 (685.00)6,559.0050120901S L T out-Cust Acct Suprvsn 444.00 0.00 0.00 444.0050120903S L T out-Cust Acct Rcrds&Coll 149.00 0.00 (47.00)102.0050120920S L T out-A&G Ops Salaries (209,930.44)1,625.67 (61,051.70)(269,356.47)50125633 D L T out-Pump Maint Equip 1,313.55 0.00 0.00 1,313.5550125665D L T out-T&D Ops Misc Ex (15,178.82)0.00 (4,726.39)(19,905.21)50125678 D L T out-T&D Maint -Misc Plnt (1,313.55)0.00 0.00 (1,313.55)50125920 D L T out-A&G Ops Salaries (224,827.10)12,070.33 (92,903.81)(305,660.58)50300624 Material-Pump Ops Lbr & Exp 14,454.98 4,211.63 0.00 18,666.6150300632Material-Pump Maint Pwr Prd 818.23 1,027.30 0.00 1,845.5350300633Material-Pump Maint Eq 569.69 11.33 0.00 581.0250300640(566.40)0.00 0.00 (566.40)50300642 Material-Wtr Tmt Ops Lbr&Exp 4,033.87 843.84 0.00 4,877.7150300652Material-Wtr Tmt Maint Equip 8,402.16 0.00 0.00 8,402.1650300673Material-T&D Maint - Main 2,632.96 2,656.09 (1,514.57)3,774.4850300675Material-T&D Maint - Services 11,938.15 6,090.05 0.00 18,028.2050300677Material-T&D Maint - Hydrants 162.52 0.00 0.00 162.5250300902Material-Cust Acct Mtr Rdng 558.16 0.00 0.00 558.1650310604Rent-SOS Ops 1,268.11 0.00 0.00 1,268.1150310921Rent-A&G Ops Off Suppl&Exp 1,835.66 1,842.05 0.00 3,677.7150400601Out Servs-SOS Ops Lbr & Exp 1,102.19 0.00 0.00 1,102.19504006133,178.64 0.00 0.00 3,178.6450400632Out Servs-Pump Maint Pwr Prd 10,504.50 245.00 0.00 10,749.5050400633Out Servs-Pump Maint Eq (986.75)282.75 0.00 (704.00)50400635 Out Servs-Wtr Tmt Lab Testing 12,958.80 2,920.50 0.00 15,879.30504006430.00 17,666.93 0.00 17,666.9350400651Out Servs-Wtr Tmt Maint Strct 393.18 0.00 0.00 393.1850400652Out Servs-Wtr Tmt Maint Equip 9,350.00 0.00 0.00 9,350.0050400662Out Servs-T&D Ops Line Ex 3,431.97 2,387.16 0.00 5,819.1350400673Out Servs-T&D Maint - Main 0.00 543.91 0.00 543.91504006752,048.11 473.87 0.00 2,521.9850400902Out Servs-Cust Acct Mtr Rdng 17,789.35 5,986.24 0.00 23,775.595040090333,736.54 1,886.13 (3,488.34)32,134.3350400905Out Servs-Cust Acct Misc Exp 106.79 0.00 0.00 106.79504009213,698.91 0.00 0.00 3,698.9150400923Out Servs-A&G Ops 13,349.48 2,908.70 (110.00)16,148.1850405903Print & Postage-Cust Acct Rcrd 57,696.84 23,137.69 (16,702.85)64,131.6850605602Prchsd Wtr-SOS Ops 115,533.14 12,921.82 0.00 128,454.9650610623272,720.54 91,180.74 0.00 363,901.2850610665Prchsd Pwr-T&D Ops Misc Ex 71,691.48 22,126.03 0.00 93,817.5150620626Utilities-Pump Ops Misc Exp 462.15 116.81 0.00 578.9650620633Utilities-Pump Maint Eq 625.72 190.10 0.00 815.8250620651Utilities-Wtr Tmt Maint Strct 11,665.54 2,512.43 0.00 14,177.9750620665Utilities-T&D Ops Misc Exp 2,221.34 755.99 0.00 2,977.3350620921Utilities-A&G Ops Off Suppl 8,335.52 1,686.15 0.00 10,021.6750625643672.00 672.00 0.00 1,344.0050635614Chmcals-SOS Maint Wlls&Spr 0.00 908.00 0.00 908.005063564123,106.96 12,342.88 0.00 35,449.8450645000Trnsprt Cst-ES 183,850.39 57,901.39 0.00 241,751.7850645600961.07 111.93 0.00 1,073.00506456011,641.93 463.41 0.00 2,105.3450645611Trnsprt Cst-SOS Maint Strctrs 228.20 206.21 0.00 434.4150645614632.73 207.87 0.00 840.605064561618.74 0.00 0.00 18.7450645620285.57 100.94 0.00 386.515064562414,679.95 4,602.90 0.00 19,282.8550645630171.96 59.63 0.00 231.5950645631Trnsprt Cst-Pump Maint Strctrs 542.27 55.45 0.00 597.7250645633Trnsprt Cst-Pump Maint Eq 4,092.87 960.29 0.00 5,053.1650645640374.97 153.26 0.00 528.23506456426,582.94 2,691.97 0.00 9,274.9150645651Trnsprt Cst-Wtr Tmt Maint Strc 686.56 442.26 0.00 1,128.8250645652Trnsprt Cst-Wtr Tmt Maint Eq 1,019.76 373.09 0.00 1,392.8550645660Trnsprt Cst-T&D Ops Sup&Eng 1,043.62 126.55 0.00 1,170.1750645662Trnsprt Cst-T&D Ops Line Ex 9,342.51 3,212.97 0.00 12,555.48506456634,679.77 1,563.49 0.00 6,243.265064567086.23 31.97 0.00 118.20
SUZ-W-20-02IPUC DR 1AttachmentPage 19 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Apr 30, 2017
Run on 10/09/20 at 01:46 PM Style: UWGNEBS
Period Beginning Ending
50645675 Trnsprt Cst-T&D Maint-Services 3,487.40 939.76 0.00 4,427.1650645676Trnsprt Cst-T&D Maint - Meters 873.83 555.82 0.00 1,429.65506456772,193.45 30.76 0.00 2,224.2150645901Trnsprt Cst-Cust Acct Suprvsn 2,967.92 544.95 0.00 3,512.8750645902Trnsprt Cst-Cust Acct Mtr Rdng 5,036.64 2,277.39 0.00 7,314.035064590315,450.91 5,343.95 0.00 20,794.8650645920Trnsprt Cst-A&G Salaries 22,990.91 6,783.05 0.00 29,773.9650645932Trnsprt Cst-A&G Maint Plnt 567.55 70.19 0.00 637.7450646000Transportation Cost -Trnsfrred (175,261.51)0.00 (57,901.39)(233,162.90)50650603 Office Exp-SOS Ops Misc 318.00 0.00 0.00 318.0050650626Office Exp-Pump Ops Misc Exp 10,448.20 3,174.91 0.00 13,623.11506506320.00 1,367.10 0.00 1,367.10506506522,859.52 0.00 0.00 2,859.5250650661Office Exp-T&D Ops Strg Faclt 6,109.53 2,036.51 0.00 8,146.0450650665Office Exp-T&D Ops Misc Ex 3,441.82 221.54 0.00 3,663.36506509038,978.88 4,289.90 0.00 13,268.7850650905Office Exp-Cust Acct Misc Exp 736.54 0.00 0.00 736.5450650921Office Exp-A&G Ops Off Suppl 34,533.19 16,714.53 (94.81)51,152.915065092326,677.50 8,800.00 0.00 35,477.5050650930Office Exp-A&G Ops Misc Gen 56,175.27 9,803.77 0.00 65,979.0450651660Advertising Exp-A&G 15,930.11 16,645.02 0.00 32,575.1350655631Misc Exp-Pump Maint Strctrs 16,571.50 619.56 0.00 17,191.0650655651Misc Exp-Wtr Tmt Maint Strct 2,484.71 1,356.62 0.00 3,841.33506556720.00 75.00 0.00 75.0050655673Misc Exp-T&D Maint - Main 975.00 0.00 0.00 975.0050655675Misc Exp-T&D Maint - Services 175.00 1,550.00 0.00 1,725.0050655905Misc Exp-Cust Acct Misc Exp (0.78)0.00 (5.00)(5.78)70100403 Depreciation - Utility Plant 2,158,256.91 720,604.75 0.00 2,878,861.6670203408Real Estate Tax 505,805.49 168,601.83 0.00 674,407.3270250408Payroll Taxes 157,661.57 21,846.91 (4,696.95)174,811.53708004301,110,855.91 369,172.60 0.00 1,480,028.5170900419Interest income (828.96)0.00 (276.78)(1,105.74)71000431 Other interest 747.06 0.00 (179.57)567.4971050419AFUDC Gross Up (17,094.40)0.00 (3,883.71)(20,978.11)71051419 AFUDC Debt (15,396.69)0.00 (3,498.01)(18,894.70)71052419 AFUDC Equity (25,834.04)0.00 (5,869.30)(31,703.34)71100415 Mdse & jobbing - Income (84.38)0.00 0.00 (84.38)71251418 Misc Non Oper Rental Income (14,836.20)0.00 (4,945.40)(19,781.60)71252426 Misc Income/Deduction (2,515.85)2,753.56 (58.81)178.9071253426Non Recoverable 22,109.10 3,210.26 0.00 25,319.3671255406Amort of Util Plt Acquis Adj 5,178.00 2,200.00 (474.00)6,904.0080100409Current-federal (361,630.00)207,093.04 0.00 (154,536.96)80150409 Current-state (90,689.00)56,489.63 0.00 (34,199.37)80200410 137,211.00 0.00 (169,665.51)(32,454.51)80250410 Deferred-State Income taxes 39,446.00 0.00 (48,286.65)(8,840.65)80400411 Investment Tax Cr,amortization (12,060.00)0.00 (4,020.00)(16,080.00)90400904 63,970.62 20,974.01 (924.13)84,020.50908509231,143,127.08 377,410.56 (3,952.29)1,516,585.3590890426122,219.89 18,320.31 (1,087.48)139,452.7290950000F B T-ES (916,443.82)0.00 (253,121.47)(1,169,565.29)90950600 F B T-SOS Ops Sup & Eng 5,976.89 588.45 0.00 6,565.3490950601F B T-SOS Ops Lbr & Exp 9,850.26 2,434.86 0.00 12,285.1290950611F B T-SOS Maint Strctrs 1,668.10 1,083.54 0.00 2,751.6490950614F B T-SOS Maint Wlls&Spr 3,854.66 1,092.22 0.00 4,946.8890950616F B T-SOS Maint Sply Mains 151.97 0.00 0.00 151.9790950620F B T-Pump Ops Sup & Eng 1,764.01 530.28 0.00 2,294.2990950624F B T-Pump Ops Lbr & Exp 90,609.53 24,184.60 0.00 114,794.1390950630F B T-Pump Maint Sup&Eng 1,000.92 313.24 0.00 1,314.1690950631F B T-Pump Maint Strctrs 2,997.84 291.34 0.00 3,289.1890950633F B T-Pump Maint Eq 25,320.76 5,045.53 0.00 30,366.2990950640F B T-Wtr Tmt Ops Sup&Eng 2,175.10 805.23 0.00 2,980.3390950642F B T-Wtr Tmt Ops Lbr&Exp 41,413.15 14,144.09 0.00 55,557.2490950651F B T-Wtr Tmt Maint Strct 4,073.10 2,323.78 0.00 6,396.8890950652F B T-Wtr Tmt Maint Equip 6,161.90 1,960.21 0.00 8,122.1190950660F B T-T&D Ops Sup&Eng 6,762.29 664.91 0.00 7,427.2090950662F B T-T&D Ops Line Ex 53,877.17 16,881.59 0.00 70,758.7690950663F B T-T&D Ops Meter Exp 28,569.79 8,214.89 0.00 36,784.6890950670F B T-T&D Maint Sup & Eng 497.86 167.91 0.00 665.7790950673F B T-T&D Maint - Main 21,380.45 5,046.72 0.00 26,427.1790950675F B T-T&D Maint - Services 22,605.76 4,937.69 0.00 27,543.4590950676F B T-T&D Maint - Meters 5,855.95 2,920.41 0.00 8,776.3690950677F B T-T&D Maint - Hydrants 12,211.59 161.58 0.00 12,373.1790950901F B T-Cust Acct Suprvsn 18,572.28 2,863.30 0.00 21,435.5890950902F B T-Cust Acct Mtr Rdng 31,980.53 11,965.94 0.00 43,946.4790950903F B T-Cust Acct Rcrds&Coll 94,346.20 28,078.34 0.00 122,424.5490950920F B T-A&G Salaries 141,304.76 35,639.54 0.00 176,944.3090950932F B T-A&G Maint Plnt 4,260.24 368.77 0.00 4,629.0191400924Liability Insurance-A&G Ops 0.00 99.99 0.00 99.999146092529,779.99 7,333.50 0.00 37,113.4991500926Pension-A&G Ops 303,249.00 101,083.00 0.00 404,332.0091550926(55,251.00)0.00 (18,417.00)(73,668.00)91700926 428,044.17 131,843.93 (357.56)559,530.54
SUZ-W-20-02IPUC DR 1AttachmentPage 20 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Apr 30, 2017
Run on 10/09/20 at 01:46 PM Style: UWGNEBS
Period Beginning Ending
91850926 Othr Emply Bnft-A&G Ops-Pensn 2,250.09 0.00 0.00 2,250.0991860926(2,013.51)480.00 0.00 (1,533.51)92000928 8,948.01 2,982.67 0.00 11,930.68920509281,238.00 0.00 0.00 1,238.00920509302,916.66 972.22 0.00 3,888.88920529303,788.45 977.15 0.00 4,765.609205367213,842.18 4,647.39 0.00 18,489.57920569302,763.00 921.00 0.00 3,684.009206162364,413.00 21,471.00 0.00 85,884.009206493011,079.74 3,723.36 0.00 14,803.1092200626401.35 74.18 0.00 475.53922009030.00 160.62 0.00 160.629220093013,076.30 14,303.58 0.00 27,379.88923009307,973.71 0.00 0.00 7,973.719260092384.00 0.00 0.00 84.0092600930(6,804.39)0.00 0.00 (6,804.39)92600932 14,099.26 3,994.83 0.00 18,094.09UW All Accounts (0.00)20,353,250.14 (20,353,250.15)(0.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 21 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: May 31, 2017
Run on 10/09/20 at 02:02 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 408,286,670.34 1,509,966.18 (259,542.20)409,537,094.3210600000Cnstrction Csts Not Classified 7,557,065.66 1,275,852.76 (1,340,283.76)7,492,634.6610700000Construction work in progress 2,380,499.46 42,856.00 (2,444,777.84)5,705,192.7710750000CWIP – Suspense 282,505.79 25,653.09 (28,908.16)279,250.7210800000Utility Accumulated Depr (112,449,280.33)243,589.70 (739,165.05)(112,944,855.68)10810000 Retirement work in progress 259,086.13 120,514.72 (109,118.99)270,481.8610900000Accumulated Cost of Removal 281,813.03 77,011.72 (1,083.13)357,741.6211100000Utility Accumulated Depr -CIAC (34,117,505.00)0.00 (211,474.20)(34,328,979.20)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (160,305.18)474.00 (2,200.00)(162,031.18)12100000 Non-Utility Property 11,053.83 0.00 0.00 11,053.8313120000Collections41,000.00 0.00 0.00 41,000.0013150000Operating Cash Acct - Citi 42.39 0.00 0.00 42.3913501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 1,268,318.48 125.81 (275,157.11)993,287.1814201000AR Cash Accrual (623,113.69)79,824.79 0.00 (543,288.90)14309000 Accounts Receivable-Other 190,175.43 11,077.29 (108.19)201,144.5314310000AR - M&J billed 8,016.43 0.00 0.00 8,016.4314400000Provision Uncllctble Acct (Cr)(300,000.00)0.00 0.00 (300,000.00)14410000 Provision Uncllctble Acct-Othr (11,000.00)0.00 0.00 (11,000.00)14605000 IC Money Pool Receivable (1,138,335.11)772,361.28 (913,889.10)(1,279,862.93)15000000 Capital&Maint Inv Nonexempt 85,581.82 8,657.64 0.00 94,239.4615010000169,403.53 0.00 0.00 169,403.5315020000Other Inventory 50,025.27 8,831.22 0.00 58,856.4915030000Chemical Inventory 39,970.33 17,039.34 (7,877.00)49,132.6716599000Prepaid Expenses-Other 39,200.00 0.00 (8,800.00)30,400.0017300000Unbilled Revenue 3,322,981.00 1,987,507.00 0.00 5,310,488.0018300000Prelim Survey and Inv. Chrgs 265,498.86 86,041.96 (47,336.62)304,204.2018404000Clearing - Capital Work Order (0.72)7,915.06 (7,915.11)(0.77)18499000 Clearing - AP and Procument (59.00)59.00 0.00 0.00186090001,456,968.47 277.01 (56,221.00)1,401,024.48186200001,115,290.29 0.00 0.00 1,115,290.2918621000Dfrrd Relocation Exp - Approve 42,994.65 0.00 (977.15)42,017.50186230001,567,665.07 4,456.34 (109.65)1,572,011.7618625000Deferred Pwr Costs - Approved 429,420.89 0.00 (21,471.00)407,949.8918650000(360,000.18)0.00 (4,647.39)(364,647.57)18653000 (260,359.48)0.00 (3,732.61)(264,092.09)18680000 Deferred rate charges 59,653.36 0.00 (2,982.67)56,670.6918699000Other Regulatory Assets 31,864.48 0.00 (1,018.22)30,846.2618714000225,290.23 9,549.02 0.00 234,839.2519010000Def. Federal Inc Taxes- Other 121,729.82 0.00 0.00 121,729.8219012000Def State Income Taxes- Other 50,667.37 0.00 0.00 50,667.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019101000Def. FIT-FAS109 ITC 224,778.00 0.00 (1,305.00)223,473.0019103000Def. FIT-F71/F109 G/U ITC 149,453.00 0.00 (868.00)148,585.0019131000Def.SIT-FAS109 ITC 52,790.00 0.00 (307.00)52,483.0019132000Def. SIT-F71/F109 G/U ITC 35,121.00 0.00 (204.00)34,917.0020100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (81,437,834.97)0.00 0.00 (81,437,834.97)21600000 RE - Cumulated Income (86,345,915.50)0.00 0.00 (86,345,915.50)21800000 AOCI - Pension 6,634,520.79 0.00 0.00 6,634,520.7921805000AOCI - PBOP (1,409,359.03)0.00 0.00 (1,409,359.03)23200000 Accounts Payable (620,567.30)253,345.66 (537,754.70)(904,976.34)23210000 Accounts Payable Reversing (36,945.88)3,363.70 0.00 (33,582.18)23211000 (118,813.23)832.85 (9,807.57)(127,787.95)23220000 AP - Inventory Accrued (2,882.00)145.41 (1,865.62)(4,602.21)23601000 Property Taxes Accrued (1,666,182.76)0.00 (168,601.83)(1,834,784.59)23610000 Franchise taxes Accrued (64,154.77)62,506.55 (69,789.26)(71,437.48)23641000 Federal Income Tax Accrued (4,996,830.28)0.00 (375,568.98)(5,372,399.26)23651000 State Income Tax Accrued (1,339,129.99)0.00 (83,114.25)(1,422,244.24)23661000 FICA Tax Accrued (24,537.34)0.00 (7,042.86)(31,580.20)23662000 (90.93)35.39 (2.98)(58.52)23663000 (1,074.71)6.96 (242.59)(1,310.34)23670000 Sales & Use Taxes Accrued (58,517.46)0.00 (25,261.29)(83,778.75)23699000 Other Accrued Taxes 31,147.79 1,278.33 (21,968.86)10,457.2624205000Accrued - Payroll (341,747.30)29,148.15 (114,746.52)(427,345.67)24215000 Accrued - Power (161,637.92)0.00 (61,454.46)(223,092.38)24220000 Accrued - Sludge Removal 0.00 0.00 0.00 0.0024245000Accrued - Vacation (94,070.00)0.00 0.00 (94,070.00)24246000 Accrued - Bonus (110,132.00)0.00 (27,533.00)(137,665.00)24247000 Accrued - Employee Related (3,401.00)8,470.18 (9,354.10)(4,284.92)24248000 Accr - Employee Related Other (10,624.78)17,035.95 (15,583.89)(9,172.72)24299000 Accrued Other (19,983.14)0.00 0.00 (19,983.14)24301000 Employee W/hg-401K 0.00 71,485.21 (47,541.70)23,943.5124306000Employee withholding – PAC 0.00 100.00 (100.00)0.0025200000Advances for Construction (5,351,690.95)4,130.00 0.00 (5,347,560.95)25200001 CWIP non-taxable advances 1,870,521.89 40,076.64 (1,629,834.64)280,763.8925201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (1,436,821.00)55,300.00 0.00 (1,381,521.00)25340000 PBOP Liability - Trustee (2,933,656.82)18,417.00 0.00 (2,915,239.82)
SUZ-W-20-02IPUC DR 1AttachmentPage 22 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: May 31, 2017
Run on 10/09/20 at 02:02 PM Style: UWGNEBS
Period Beginning Ending
25390000 Accrued SE LTIP (34,999.00)13,392.00 0.00 (21,607.00)25402000 DefRegLiab F71/F109-Fed:ITC (462,140.00)2,684.00 0.00 (459,456.00)25500000 Deferred ITC (696,034.00)4,020.00 0.00 (692,014.00)26310000 Pension Accrued (10,270,608.65)0.00 (101,083.00)(10,371,691.65)27100000 Contribution in Aid of Cnstrct (110,400,834.22)2,561.25 (593,311.63)(110,991,584.60)27100001 CWIP non-taxable CIAC (399,922.13)18,868.75 (1,982,935.92)(2,363,989.30)27100002 In Service non-taxable CIAC (1,931,702.16)599,480.15 (3,045.00)(1,335,267.01)27101000 Taxable CIAC - Serv Laterals (3,285,582.39)0.00 (60,429.00)(3,346,011.39)27101001 CWIP taxable CIAC 76,341.54 18,898.00 (57,545.70)37,693.8427101002In Service taxable CIAC (230,431.02)52,609.00 (11,078.00)(188,900.02)27110000 34,117,505.00 211,474.20 0.00 34,328,979.2028203000Def. FIT-MACRS (8,553,334.46)0.00 0.00 (8,553,334.46)28206000 Def. FIT- OCI Pension/PBOP 2,821,102.40 0.00 0.00 2,821,102.4028211000Def. FIT Benefit on DSIT 382,157.00 0.00 0.00 382,157.0028300000Def. FIT-Other (194,674.49)0.00 (78,873.73)(273,548.22)28301000 Def. FIT-Tank Painting (250,751.00)0.00 0.00 (250,751.00)28302000 Def. FIT-Rate Expenses (23,168.00)0.00 0.00 (23,168.00)28303000 Def. FIT-Deferred Charges 82,349.00 0.00 0.00 82,349.0028304000Def. FIT-Relocation Expense (15,508.00)0.00 0.00 (15,508.00)28305000 Def. FIT-M_S Fees 434,267.00 0.00 0.00 434,267.0028306000Def. FIT-Pensions (243,579.00)0.00 0.00 (243,579.00)28307000 Def. FIT-PEBOP 1,751,955.85 0.00 0.00 1,751,955.8528308000Def. FIT-Cost of Removal (600,790.00)0.00 0.00 (600,790.00)28310000 Def. FIT-Uncollectibles 100,832.00 0.00 0.00 100,832.0028312000Def. FIT - AFUDC Equity (437,131.00)0.00 0.00 (437,131.00)28313000 Def. FIT - AFUDC Equity GU (421,700.57)0.00 0.00 (421,700.57)28314000 (634,212.00)0.00 0.00 (634,212.00)28350000 Def. SIT- Other (29,894.35)0.00 (21,485.31)(51,379.66)28353000 Def. SIT - Tank Painting (57,350.00)0.00 0.00 (57,350.00)28354000 Def. SIT-Pensions (17,102.00)0.00 0.00 (17,102.00)28355000 Def. SIT-Post Retrmnt Benefits 362,030.72 0.00 0.00 362,030.7228356000Def. SIT-AFUDC Equity (98,160.00)0.00 0.00 (98,160.00)28357000 Def. SIT-Excess Depreciation (1,749,981.03)0.00 0.00 (1,749,981.03)28358000 Def. SIT- Cost of Removal (120,798.00)0.00 0.00 (120,798.00)28359000 Def. SIT- Relocation (3,451.00)0.00 0.00 (3,451.00)28360000 Def. SIT- OCI Pension/PBOP 620,824.84 0.00 0.00 620,824.8428363000107,279.00 0.00 0.00 107,279.0028364000Def. SIT - AFUDC Equity GU (96,272.53)0.00 0.00 (96,272.53)28365000 (148,946.00)0.00 0.00 (148,946.00)40100461 General Sales (4,108.32)0.00 0.00 (4,108.32)40105461 (2,803,510.01)0.00 (751,812.71)(3,555,322.72)40106461 Meter Sale-Residential facili (3,725,013.33)0.00 (834,150.43)(4,559,163.76)40110461 (1,884,697.09)0.00 (545,780.71)(2,430,477.80)40111461 Meter Sale-Commercial facility (812,966.23)0.00 (191,174.43)(1,004,140.66)40120461 (9,516.14)0.00 (3,892.96)(13,409.10)40121461 Meter Sale-public auth fac (6,716.32)0.00 (2,660.80)(9,377.12)40140462 Private Fire protection facili (369,885.40)0.00 (69,549.02)(439,434.42)40145463 Public Fire protection facilit (3,545.63)0.00 0.00 (3,545.63)40200471 Miscellaneous service revenue (3,800.00)0.00 (1,200.00)(5,000.00)40205472 Rents from water property (2,125.00)0.00 (650.00)(2,775.00)40245471 Turn on fees (9,740.00)0.00 (2,640.00)(12,380.00)40300474 (221,354.00)0.00 (1,838,653.00)(2,060,007.00)40301474 Reg Unbill facility charge rev 2,873.00 0.00 (148,854.00)(145,981.00)50000000 Payroll Clearing 0.00 653,003.28 (653,003.28)0.0050100000Supv Labor-ES 4,697.89 0.00 0.00 4,697.8950100600Supv Lbr-SOS Ops Sup & Eng 10,419.66 4,002.60 0.00 14,422.2650100601Supv Lbr-SOS Ops Lbr & Exp 20,985.23 4,141.96 (1,027.59)24,099.6050100614Supv Lbr-SOS Maint Wlls&Spr 32,214.06 8,845.79 0.00 41,059.85501006203,927.93 675.12 0.00 4,603.0550100624Supv Lbr-Pump Ops Lbr & Exp 41,444.69 13,455.98 (464.78)54,435.89501006302,720.07 517.52 0.00 3,237.59501006405,965.02 871.38 0.00 6,836.405010064214,724.70 3,680.36 (460.72)17,944.3450100660Supv Lbr-T&D Ops Sup&Eng 2,579.91 2,337.77 (618.24)4,299.4450100662Supv Lbr-T&D Ops Line Exp 23,277.01 5,833.20 (1,292.17)27,818.0450100670Supv Lbr-T&D Maint Sup &Eng 1,275.03 439.71 0.00 1,714.7450100901Supv Lbr-Cust Acct Suprvsn 28,422.64 9,282.34 (397.76)37,307.2250100903Supv Lbr-Cust Acct Rcrds&Coll 32,390.85 14,208.26 (145.67)46,453.4450100920Supv Lbr-A&G Ops Salaries 524,138.81 170,647.33 (14,827.61)679,958.5350100930Supv Lbr-A&G Misc Gen Exp (480.77)0.00 0.00 (480.77)50100932 Supv Lbr-A&G Maint Plnt 1,205.43 162.33 0.00 1,367.7650105600Drct Lbr-SOS Ops Sup & Eng 241.49 0.00 (66.66)174.8350105601Drct Lbr-SOS Ops Lbr & Exp 0.00 451.74 0.00 451.7450105611Drct Lbr-SOS Maint Strctrs 5,775.66 8,984.60 0.00 14,760.2650105616Drct Lbr-SOS Maint Sply Mains 261.10 0.00 0.00 261.1050105620Drct Lbr-Pump Ops Sup & Eng (55.00)0.00 0.00 (55.00)50105624 Drct Lbr-Pump Ops Lbr & Exp 156,464.07 24,862.39 (1,080.55)180,245.9150105631Drct Lbr-Pump Maint Strctrs 5,842.24 1,267.20 0.00 7,109.4450105633Drct Lbr-Pump Maint Equip 48,234.55 18,703.35 (179.40)66,758.5050105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 89,001.49 44,388.93 0.00 133,390.4250105651Drct Lbr-Wtr Tmt Maint Strct 13,104.92 4,629.73 0.00 17,734.6550105652Drct Lbr-Wtr Tmt Maint Equip 16,441.86 3,642.11 0.00 20,083.97
SUZ-W-20-02IPUC DR 1AttachmentPage 23 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: May 31, 2017
Run on 10/09/20 at 02:02 PM Style: UWGNEBS
Period Beginning Ending
50105661 Drct Lbr-T&D Ops Storage Faclt 0.00 630.42 0.00 630.4250105662Drct Lbr-T&D Ops Line Ex 119,383.15 84,803.66 (964.15)203,222.6650105663Drct Lbr-T&D Ops Meter Exp 71,615.71 30,769.31 (15,590.64)86,794.3850105665Drct Lbr-T&D Ops Misc Ex 19,905.21 5,292.66 (350.28)24,847.5950105673Drct Lbr-T&D Maint - Main 36,394.86 17,314.35 (799.95)52,909.2650105675Drct Lbr-T&D Maint - Services 49,817.83 6,961.82 (822.84)55,956.8150105676Drct Lbr-T&D Maint - Meters 18,915.64 2,479.10 (2,427.69)18,967.0550105677Drct Lbr-T&D Maint - Hydrants 19,672.10 2,552.87 0.00 22,224.9750105678Drct Lbr-T&D Maint -Misc Plnt 1,313.55 0.00 0.00 1,313.5550105902Drct Lbr-Cust Acct Mtr Rdng 80,316.15 23,095.23 (407.40)103,003.9850105903Drct Lbr-Cust Acct Rcrds&Coll 185,245.55 48,292.81 (593.13)232,945.2350105920Drct Lbr-A&G Ops Salaries 323,172.42 81,980.96 (15,909.27)389,244.1150105932Drct Lbr-A&G Maint Plnt 7,204.47 134.01 0.00 7,338.4850115675D L T-T&D Maint - Services (1,147.20)0.00 0.00 (1,147.20)50120000 S L T out-ES (4,697.89)0.00 0.00 (4,697.89)50120601 S L T out-SOS Ops Lbr & Exp 238.00 0.00 0.00 238.0050120614S L T out-SOS Maint Wlls&Spr (23,313.00)0.00 (6,857.00)(30,170.00)50120624 S L T out-Pump Ops Lbr & Exp (330.00)0.00 (382.00)(712.00)50120660 S L T out-T&D Ops Sup&Eng 6,559.00 0.00 (685.00)5,874.0050120901S L T out-Cust Acct Suprvsn 444.00 0.00 0.00 444.0050120903S L T out-Cust Acct Rcrds&Coll 102.00 0.00 (47.00)55.0050120920S L T out-A&G Ops Salaries (269,356.47)1,441.72 (74,858.34)(342,773.09)50125633 D L T out-Pump Maint Equip 1,313.55 0.00 0.00 1,313.5550125665D L T out-T&D Ops Misc Ex (19,905.21)0.00 (4,942.38)(24,847.59)50125678 D L T out-T&D Maint -Misc Plnt (1,313.55)0.00 0.00 (1,313.55)50125920 D L T out-A&G Ops Salaries (305,660.58)13,059.06 (71,835.04)(364,436.56)50300624 Material-Pump Ops Lbr & Exp 18,666.61 6,440.61 0.00 25,107.2250300632Material-Pump Maint Pwr Prd 1,845.53 744.09 0.00 2,589.6250300633Material-Pump Maint Eq 581.02 310.04 (304.01)587.0550300640(566.40)0.00 0.00 (566.40)50300642 Material-Wtr Tmt Ops Lbr&Exp 4,877.71 1,375.21 0.00 6,252.9250300652Material-Wtr Tmt Maint Equip 8,402.16 0.00 0.00 8,402.1650300673Material-T&D Maint - Main 3,774.48 1,147.40 0.00 4,921.8850300675Material-T&D Maint - Services 18,028.20 2,675.61 0.00 20,703.8150300677Material-T&D Maint - Hydrants 162.52 0.00 0.00 162.5250300902Material-Cust Acct Mtr Rdng 558.16 0.00 0.00 558.1650310604Rent-SOS Ops 1,268.11 0.00 0.00 1,268.1150310921Rent-A&G Ops Off Suppl&Exp 3,677.71 1,206.58 0.00 4,884.2950400601Out Servs-SOS Ops Lbr & Exp 1,102.19 0.00 0.00 1,102.19504006133,178.64 0.00 0.00 3,178.6450400632Out Servs-Pump Maint Pwr Prd 10,749.50 9,184.00 0.00 19,933.5050400633Out Servs-Pump Maint Eq (704.00)4,978.80 0.00 4,274.8050400635Out Servs-Wtr Tmt Lab Testing 15,879.30 11,103.10 0.00 26,982.405040064317,666.93 1,246.53 0.00 18,913.4650400651Out Servs-Wtr Tmt Maint Strct 393.18 424.26 0.00 817.4450400652Out Servs-Wtr Tmt Maint Equip 9,350.00 929.75 0.00 10,279.7550400662Out Servs-T&D Ops Line Ex 5,819.13 1,933.44 0.00 7,752.5750400663Out Servs-T&D Ops Meter Exp 0.00 282.75 0.00 282.75504006720.00 7,400.01 0.00 7,400.0150400673Out Servs-T&D Maint - Main 543.91 5,032.42 0.00 5,576.33504006752,521.98 1,816.84 0.00 4,338.8250400902Out Servs-Cust Acct Mtr Rdng 23,775.59 4,717.70 0.00 28,493.295040090332,134.33 6,225.55 0.00 38,359.8850400905Out Servs-Cust Acct Misc Exp 106.79 0.00 0.00 106.79504009213,698.91 179.45 0.00 3,878.3650400923Out Servs-A&G Ops 16,148.18 1,722.44 0.00 17,870.6250400932Out Servs-A&G Maint Plnt 0.00 70.00 0.00 70.0050405903Print & Postage-Cust Acct Rcrd 64,131.68 43,888.14 0.00 108,019.8250605602Prchsd Wtr-SOS Ops 128,454.96 2,792.00 0.00 131,246.9650610623363,901.28 165,561.38 0.00 529,462.6650610665Prchsd Pwr-T&D Ops Misc Ex 93,817.51 20,224.33 0.00 114,041.8450620626Utilities-Pump Ops Misc Exp 578.96 134.15 0.00 713.1150620633Utilities-Pump Maint Eq 815.82 41.10 0.00 856.9250620651Utilities-Wtr Tmt Maint Strct 14,177.97 3,094.71 0.00 17,272.6850620665Utilities-T&D Ops Misc Exp 2,977.33 640.78 0.00 3,618.1150620921Utilities-A&G Ops Off Suppl 10,021.67 1,693.99 0.00 11,715.66506256431,344.00 1,596.00 0.00 2,940.0050635614Chmcals-SOS Maint Wlls&Spr 908.00 40.19 0.00 948.195063564135,449.84 17,504.48 0.00 52,954.3250645000Trnsprt Cst-ES 241,751.78 59,624.51 0.00 301,376.29506456001,073.00 262.78 0.00 1,335.78506456012,105.34 381.25 0.00 2,486.5950645611Trnsprt Cst-SOS Maint Strctrs 434.41 584.08 0.00 1,018.4950645614840.60 168.80 0.00 1,009.405064561618.74 0.00 0.00 18.7450645620386.51 77.39 0.00 463.905064562419,282.85 3,691.90 0.00 22,974.7550645630231.59 52.32 0.00 283.9150645631Trnsprt Cst-Pump Maint Strctrs 597.72 92.29 0.00 690.0150645633Trnsprt Cst-Pump Maint Eq 5,053.16 1,408.35 0.00 6,461.5150645640528.23 108.98 0.00 637.21506456429,274.91 3,708.11 0.00 12,983.02
SUZ-W-20-02IPUC DR 1AttachmentPage 24 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: May 31, 2017
Run on 10/09/20 at 02:02 PM Style: UWGNEBS
Period Beginning Ending
50645652 Trnsprt Cst-Wtr Tmt Maint Eq 1,392.85 349.75 0.00 1,742.6050645660Trnsprt Cst-T&D Ops Sup&Eng 1,170.17 77.97 0.00 1,248.1450645661Trnsprt Cst-T&D Ops Strg Faclt 0.00 35.00 0.00 35.0050645662Trnsprt Cst-T&D Ops Line Ex 12,555.48 6,185.73 0.00 18,741.21506456636,243.26 1,461.05 0.00 7,704.3150645670118.20 37.06 0.00 155.2650645673Trnsprt Cst-T&D Maint - Main 4,280.06 1,298.37 0.00 5,578.43506456754,427.16 719.16 0.00 5,146.3250645676Trnsprt Cst-T&D Maint - Meters 1,429.65 224.19 0.00 1,653.84506456772,224.21 153.93 0.00 2,378.1450645901Trnsprt Cst-Cust Acct Suprvsn 3,512.87 708.84 0.00 4,221.7150645902Trnsprt Cst-Cust Acct Mtr Rdng 7,314.03 2,166.20 0.00 9,480.235064590320,794.86 5,404.64 0.00 26,199.5050645920Trnsprt Cst-A&G Salaries 29,773.96 8,498.25 0.00 38,272.2150645932Trnsprt Cst-A&G Maint Plnt 637.74 44.20 0.00 681.9450646000Transportation Cost -Trnsfrred (233,162.90)0.00 (59,624.51)(292,787.41)50650603 Office Exp-SOS Ops Misc 318.00 0.00 (18.00)300.0050650626Office Exp-Pump Ops Misc Exp 13,623.11 2,992.06 0.00 16,615.17506506321,367.10 0.00 0.00 1,367.10506506522,859.52 0.00 0.00 2,859.5250650661Office Exp-T&D Ops Strg Faclt 8,146.04 2,036.51 0.00 10,182.5550650665Office Exp-T&D Ops Misc Ex 3,663.36 422.94 (28.80)4,057.505065090313,268.78 9,897.70 0.00 23,166.4850650905Office Exp-Cust Acct Misc Exp 736.54 0.00 0.00 736.5450650921Office Exp-A&G Ops Off Suppl 51,152.91 16,326.91 (416.50)67,063.325065092335,477.50 8,800.00 0.00 44,277.5050650930Office Exp-A&G Ops Misc Gen 65,979.04 10,057.37 (3.72)76,032.6950651660Advertising Exp-A&G 32,575.13 9,927.01 0.00 42,502.1450655631Misc Exp-Pump Maint Strctrs 17,191.06 13,761.13 0.00 30,952.1950655651Misc Exp-Wtr Tmt Maint Strct 3,841.33 282.50 0.00 4,123.835065567275.00 0.00 0.00 75.0050655673Misc Exp-T&D Maint - Main 975.00 0.00 0.00 975.0050655675Misc Exp-T&D Maint - Services 1,725.00 0.00 (1,450.00)275.0050655905Misc Exp-Cust Acct Misc Exp (5.78)0.00 (1.05)(6.83)70100403 Depreciation - Utility Plant 2,878,861.66 738,824.87 0.00 3,617,686.5370203408Real Estate Tax 674,407.32 168,601.83 0.00 843,009.1570250408Payroll Taxes 174,811.53 44,531.03 (25.81)219,316.75708004301,480,028.51 371,312.63 0.00 1,851,341.1470900419Interest income (1,105.74)0.00 (277.01)(1,382.75)71000431 Other interest 567.49 0.00 (187.67)379.8271050419AFUDC Gross Up (20,978.11)0.00 (4,346.69)(25,324.80)71051419 AFUDC Debt (18,894.70)0.00 (3,915.02)(22,809.72)71052419 AFUDC Equity (31,703.34)0.00 (6,568.98)(38,272.32)71100415 Mdse & jobbing - Income (84.38)0.00 0.00 (84.38)71251418 Misc Non Oper Rental Income (19,781.60)0.00 (4,945.40)(24,727.00)71252426 Misc Income/Deduction 178.90 21,949.41 (1,043.00)21,085.3171253426Non Recoverable 25,319.36 3,419.55 (3,300.00)25,438.9171255406Amort of Util Plt Acquis Adj 6,904.00 2,200.00 (474.00)8,630.0080100409Current-federal (154,536.96)375,568.98 0.00 221,032.0280150409Current-state (34,199.37)83,114.25 0.00 48,914.8880200410(32,454.51)78,873.73 0.00 46,419.2280250410Deferred-State Income taxes (8,840.65)21,485.31 0.00 12,644.6680400411Investment Tax Cr,amortization (16,080.00)0.00 (4,020.00)(20,100.00)90400904 84,020.50 11,352.50 (636.53)94,736.47908509231,516,585.35 447,785.59 (4,847.67)1,959,523.2790890426139,452.72 25,911.53 (90.72)165,273.5390950000F B T-ES (1,169,565.29)0.00 (304,554.89)(1,474,120.18)90950600 F B T-SOS Ops Sup & Eng 6,565.34 1,540.73 0.00 8,106.0790950601F B T-SOS Ops Lbr & Exp 12,285.12 2,234.68 0.00 14,519.8090950611F B T-SOS Maint Strctrs 2,751.64 3,423.56 0.00 6,175.2090950614F B T-SOS Maint Wlls&Spr 4,946.88 989.44 0.00 5,936.3290950616F B T-SOS Maint Sply Mains 151.97 0.00 0.00 151.9790950620F B T-Pump Ops Sup & Eng 2,294.29 453.64 0.00 2,747.9390950624F B T-Pump Ops Lbr & Exp 114,794.13 21,640.14 0.00 136,434.2790950630F B T-Pump Maint Sup&Eng 1,314.16 306.61 0.00 1,620.7790950631F B T-Pump Maint Strctrs 3,289.18 540.98 0.00 3,830.1690950633F B T-Pump Maint Eq 30,366.29 8,255.03 0.00 38,621.3290950640F B T-Wtr Tmt Ops Sup&Eng 2,980.33 638.78 0.00 3,619.1190950642F B T-Wtr Tmt Ops Lbr&Exp 55,557.24 21,735.22 0.00 77,292.4690950651F B T-Wtr Tmt Maint Strct 6,396.88 2,531.91 0.00 8,928.7990950652F B T-Wtr Tmt Maint Equip 8,122.11 2,050.08 0.00 10,172.1990950660F B T-T&D Ops Sup&Eng 7,427.20 457.03 0.00 7,884.23909506610.00 205.21 0.00 205.2190950662F B T-T&D Ops Line Ex 70,758.76 36,257.71 0.00 107,016.4790950663F B T-T&D Ops Meter Exp 36,784.68 8,563.91 0.00 45,348.5990950670F B T-T&D Maint Sup & Eng 665.77 217.18 0.00 882.9590950673F B T-T&D Maint - Main 26,427.17 7,610.32 0.00 34,037.4990950675F B T-T&D Maint - Services 27,543.45 4,215.32 0.00 31,758.7790950676F B T-T&D Maint - Meters 8,776.36 1,314.13 0.00 10,090.4990950677F B T-T&D Maint - Hydrants 12,373.17 902.25 0.00 13,275.4290950901F B T-Cust Acct Suprvsn 21,435.58 4,154.85 0.00 25,590.4390950902F B T-Cust Acct Mtr Rdng 43,946.47 12,697.29 0.00 56,643.76
SUZ-W-20-02IPUC DR 1AttachmentPage 25 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: May 31, 2017
Run on 10/09/20 at 02:02 PM Style: UWGNEBS
Period Beginning Ending
90950920 F B T-A&G Salaries 176,944.30 49,812.64 0.00 226,756.9490950932F B T-A&G Maint Plnt 4,629.01 259.10 0.00 4,888.1191400924Liability Insurance-A&G Ops 99.99 0.00 0.00 99.999146092537,113.49 15,437.42 0.00 52,550.9191500926Pension-A&G Ops 404,332.00 101,083.00 0.00 505,415.0091550926(73,668.00)0.00 (18,417.00)(92,085.00)91700926 559,530.54 146,282.05 (840.69)704,971.909180092664,586.41 15,583.89 0.00 80,170.30918509262,250.09 0.00 0.00 2,250.0991860926(1,533.51)0.00 0.00 (1,533.51)91900928 0.00 56,672.97 0.00 56,672.979200092811,930.68 2,982.67 0.00 14,913.35920509281,238.00 0.00 0.00 1,238.00920509303,888.88 972.22 0.00 4,861.10920529304,765.60 977.15 0.00 5,742.759205367218,489.57 4,647.39 0.00 23,136.96920569303,684.00 921.00 0.00 4,605.009206162385,884.00 21,471.00 0.00 107,355.009206493014,803.10 3,732.61 0.00 18,535.7192200626475.53 0.00 0.00 475.5392200903160.62 0.00 0.00 160.629220093027,379.88 11,500.90 0.00 38,880.78923009307,973.71 0.00 0.00 7,973.719260092384.00 0.00 0.00 84.0092600930(6,804.39)0.00 0.00 (6,804.39)92600932 18,094.09 3,117.70 0.00 21,211.79UW All Accounts (0.00)18,362,849.31 (18,362,849.31)0.00
SUZ-W-20-02IPUC DR 1AttachmentPage 26 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jun 30, 2017
Run on 10/09/20 at 02:11 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 409,537,094.32 1,720,128.48 (122,747.00)411,134,475.8010600000Cnstrction Csts Not Classified 7,492,634.66 237,235.61 (747,858.41)6,982,011.8610700000Construction work in progress 5,705,192.77 1,759,789.97 (1,555,036.03)5,909,946.7110750000CWIP – Suspense 279,250.72 65,330.68 (7,370.41)337,210.9910800000Utility Accumulated Depr (112,944,855.68)75,039.55 (859,347.42)(113,729,163.55)10810000 Retirement work in progress 270,481.86 168,873.91 (104,332.62)335,023.1510900000Accumulated Cost of Removal 357,741.62 50,155.33 (598.95)407,298.0011100000Utility Accumulated Depr -CIAC (34,328,979.20)0.00 (212,614.95)(34,541,594.15)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (162,031.18)474.00 (2,200.00)(163,757.18)12100000 Non-Utility Property 11,053.83 0.00 0.00 11,053.8313120000Collections41,000.00 0.00 0.00 41,000.0013150000Operating Cash Acct - Citi 42.39 0.00 0.00 42.3913501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 993,287.18 1,330,833.37 0.00 2,324,120.5514201000AR Cash Accrual (543,288.90)0.00 (254,530.61)(797,819.51)14309000 Accounts Receivable-Other 201,144.53 17,451.07 (20,662.93)197,932.6614310000AR - M&J billed 8,016.43 0.00 0.00 8,016.4314400000Provision Uncllctble Acct (Cr)(300,000.00)0.00 0.00 (300,000.00)14410000 Provision Uncllctble Acct-Othr (11,000.00)0.00 0.00 (11,000.00)14605000 IC Money Pool Receivable (1,279,862.93)352,246.35 (925,362.83)(1,852,979.39)15000000 Capital&Maint Inv Nonexempt 94,239.46 350.94 0.00 94,590.4015010000169,403.53 0.00 0.00 169,403.5315020000Other Inventory 58,856.49 645.60 (4,038.72)55,463.3715030000Chemical Inventory 49,132.67 30,211.01 (19,746.00)59,597.6816599000Prepaid Expenses-Other 30,400.00 0.00 (8,800.00)21,600.0017300000Unbilled Revenue 5,310,488.00 1,805,190.00 0.00 7,115,678.0018300000Prelim Survey and Inv. Chrgs 304,204.20 57,698.77 (301.98)361,600.9918404000Clearing - Capital Work Order (0.77)753.93 (288.58)464.5718499000Clearing - AP and Procument 0.00 0.00 0.00 0.00186090001,401,024.48 277.24 (56,221.00)1,345,080.72186200001,115,290.29 0.00 0.00 1,115,290.2918621000Dfrrd Relocation Exp - Approve 42,017.50 0.00 (977.15)41,040.35186230001,572,011.76 4,167.75 0.00 1,576,179.5118625000Deferred Pwr Costs - Approved 407,949.89 0.00 (21,471.00)386,478.8918650000(364,647.57)165.87 (4,813.26)(369,294.96)18653000 (264,092.09)0.00 (3,742.96)(267,835.05)18680000 Deferred rate charges 56,670.69 0.00 (2,982.67)53,688.0218699000Other Regulatory Assets 30,846.26 0.00 (1,018.22)29,828.0418714000234,839.25 11,720.59 0.00 246,559.8419010000Def. Federal Inc Taxes- Other 121,729.82 2,590.00 0.00 124,319.8219012000Def State Income Taxes- Other 50,667.37 590.00 0.00 51,257.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019101000Def. FIT-FAS109 ITC 223,473.00 0.00 (1,306.00)222,167.0019103000Def. FIT-F71/F109 G/U ITC 148,585.00 0.00 (868.00)147,717.0019131000Def.SIT-FAS109 ITC 52,483.00 0.00 (307.00)52,176.0019132000Def. SIT-F71/F109 G/U ITC 34,917.00 0.00 (204.00)34,713.0020100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (81,437,834.97)0.00 0.00 (81,437,834.97)21600000 RE - Cumulated Income (86,345,915.50)0.00 0.00 (86,345,915.50)21800000 AOCI - Pension 6,634,520.79 0.00 0.00 6,634,520.7921805000AOCI - PBOP (1,409,359.03)0.00 0.00 (1,409,359.03)23200000 Accounts Payable (904,976.34)907,934.31 (845,449.55)(842,491.58)23210000 Accounts Payable Reversing (33,582.18)5,799.77 0.00 (27,782.41)23211000 (127,787.95)0.00 (15,586.11)(143,374.06)23220000 AP - Inventory Accrued (4,602.21)2,609.99 (154.49)(2,146.71)23601000 Property Taxes Accrued (1,834,784.59)823,173.61 0.00 (1,011,610.98)23610000 Franchise taxes Accrued (71,437.48)0.00 (102,002.72)(173,440.20)23641000 Federal Income Tax Accrued (5,372,399.26)0.00 (559,195.98)(5,931,595.24)23651000 State Income Tax Accrued (1,422,244.24)0.00 (112,991.12)(1,535,235.36)23661000 FICA Tax Accrued (31,580.20)415.39 (6,792.99)(37,957.80)23662000 (58.52)43.72 (34.96)(49.76)23663000 (1,310.34)47.24 (190.50)(1,453.60)23670000 Sales & Use Taxes Accrued (83,778.75)25,406.17 (105.60)(58,478.18)23699000 Other Accrued Taxes 10,457.26 0.00 (27,150.64)(16,693.38)24205000 Accrued - Payroll (427,345.67)18,126.74 (73,447.42)(482,666.35)24215000 Accrued - Power (223,092.38)0.00 (119,746.74)(342,839.12)24220000 Accrued - Sludge Removal 0.00 0.00 (2,142.00)(2,142.00)24245000 Accrued - Vacation (94,070.00)0.00 0.00 (94,070.00)24246000 Accrued - Bonus (137,665.00)0.00 (27,533.00)(165,198.00)24247000 Accrued - Employee Related (4,284.92)5,258.85 (6,592.57)(5,618.64)24248000 Accr - Employee Related Other (9,172.72)11,453.52 (15,002.57)(12,721.77)24299000 Accrued Other (19,983.14)0.00 0.00 (19,983.14)24301000 Employee W/hg-401K 23,943.51 47,835.92 (47,934.83)23,844.6024306000Employee withholding – PAC 0.00 100.00 (100.00)0.0025200000Advances for Construction (5,347,560.95)450.00 0.00 (5,347,110.95)25200001 CWIP non-taxable advances 280,763.89 450.00 (450.00)280,763.8925201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (1,381,521.00)55,300.00 0.00 (1,326,221.00)25340000 PBOP Liability - Trustee (2,915,239.82)18,417.00 0.00 (2,896,822.82)
SUZ-W-20-02IPUC DR 1AttachmentPage 27 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jun 30, 2017
Run on 10/09/20 at 02:11 PM Style: UWGNEBS
Period Beginning Ending
25390000 Accrued SE LTIP (21,607.00)2,506.00 0.00 (19,101.00)25402000 DefRegLiab F71/F109-Fed:ITC (459,456.00)2,684.00 0.00 (456,772.00)25500000 Deferred ITC (692,014.00)4,020.00 0.00 (687,994.00)26310000 Pension Accrued (10,371,691.65)0.00 (101,083.00)(10,472,774.65)27100000 Contribution in Aid of Cnstrct (110,991,584.60)0.00 0.00 (110,991,584.60)27100001 CWIP non-taxable CIAC (2,363,989.30)3,134.03 (328,868.62)(2,689,723.89)27100002 In Service non-taxable CIAC (1,335,267.01)0.00 0.00 (1,335,267.01)27101000 Taxable CIAC - Serv Laterals (3,346,011.39)0.00 (11,725.00)(3,357,736.39)27101001 CWIP taxable CIAC 37,693.84 11,725.00 (11,725.00)37,693.8427101002In Service taxable CIAC (188,900.02)0.00 0.00 (188,900.02)27110000 34,328,979.20 212,614.95 0.00 34,541,594.1528203000Def. FIT-MACRS (8,553,334.46)0.00 (686,128.00)(9,239,462.46)28206000 Def. FIT- OCI Pension/PBOP 2,821,102.40 1.00 0.00 2,821,103.4028211000Def. FIT Benefit on DSIT 382,157.00 0.00 0.00 382,157.0028300000Def. FIT-Other (273,548.22)183,046.22 0.00 (90,502.00)28301000 Def. FIT-Tank Painting (250,751.00)9,005.00 0.00 (241,746.00)28302000 Def. FIT-Rate Expenses (23,168.00)5,801.00 0.00 (17,367.00)28303000 Def. FIT-Deferred Charges 82,349.00 21,535.00 0.00 103,884.0028304000Def. FIT-Relocation Expense (15,508.00)2,178.00 0.00 (13,330.00)28305000 Def. FIT-M_S Fees 434,267.00 0.00 0.00 434,267.0028306000Def. FIT-Pensions (243,579.00)71,950.00 0.00 (171,629.00)28307000 Def. FIT-PEBOP 1,751,955.85 0.00 (49,203.00)1,702,752.8528308000Def. FIT-Cost of Removal (600,790.00)0.00 (9,648.00)(610,438.00)28310000 Def. FIT-Uncollectibles 100,832.00 0.00 0.00 100,832.0028312000Def. FIT - AFUDC Equity (437,131.00)0.00 (14,147.00)(451,278.00)28313000 Def. FIT - AFUDC Equity GU (421,700.57)0.00 (2,338.00)(424,038.57)28314000 (634,212.00)0.00 (3,535.00)(637,747.00)28350000 Def. SIT- Other (51,379.66)50,083.66 0.00 (1,296.00)28353000 Def. SIT - Tank Painting (57,350.00)2,056.00 0.00 (55,294.00)28354000 Def. SIT-Pensions (17,102.00)16,428.00 0.00 (674.00)28355000 Def. SIT-Post Retrmnt Benefits 362,030.72 0.00 (11,235.00)350,795.7228356000Def. SIT-AFUDC Equity (98,160.00)0.00 (3,231.00)(101,391.00)28357000 Def. SIT-Excess Depreciation (1,749,981.03)0.00 (172,900.00)(1,922,881.03)28358000 Def. SIT- Cost of Removal (120,798.00)0.00 (2,202.00)(123,000.00)28359000 Def. SIT- Relocation (3,451.00)497.00 0.00 (2,954.00)28360000 Def. SIT- OCI Pension/PBOP 620,824.84 0.00 (1.00)620,823.8428363000107,279.00 0.00 0.00 107,279.0028364000Def. SIT - AFUDC Equity GU (96,272.53)0.00 (534.00)(96,806.53)28365000 (148,946.00)0.00 (807.00)(149,753.00)40100461 General Sales (4,108.32)0.00 0.00 (4,108.32)40105461 (3,555,322.72)0.00 (1,714,698.05)(5,270,020.77)40106461 Meter Sale-Residential facili (4,559,163.76)0.00 (1,048,707.42)(5,607,871.18)40110461 (2,430,477.80)0.00 (1,126,676.93)(3,557,154.73)40111461 Meter Sale-Commercial facility (1,004,140.66)0.00 (228,754.42)(1,232,895.08)40120461 (13,409.10)0.00 (10,522.05)(23,931.15)40121461 Meter Sale-public auth fac (9,377.12)0.00 (2,480.59)(11,857.71)40140462 Private Fire protection facili (439,434.42)0.00 (117,399.74)(556,834.16)40145463 Public Fire protection facilit (3,545.63)0.00 0.00 (3,545.63)40200471 Miscellaneous service revenue (5,000.00)0.00 (1,220.00)(6,220.00)40205472 Rents from water property (2,775.00)0.00 (1,153.75)(3,928.75)40245471 Turn on fees (12,380.00)0.00 (3,030.00)(15,410.00)40300474 (2,060,007.00)0.00 (1,941,556.00)(4,001,563.00)40301474 Reg Unbill facility charge rev (145,981.00)136,366.00 0.00 (9,615.00)50000000 Payroll Clearing 0.00 578,172.78 (578,172.78)0.0050100000Supv Labor-ES 4,697.89 0.00 0.00 4,697.8950100600Supv Lbr-SOS Ops Sup & Eng 14,422.26 0.00 (1,503.96)12,918.3050100601Supv Lbr-SOS Ops Lbr & Exp 24,099.60 5,374.99 (146.88)29,327.7150100614Supv Lbr-SOS Maint Wlls&Spr 41,059.85 7,286.00 (52.06)48,293.79501006204,603.05 806.83 0.00 5,409.8850100624Supv Lbr-Pump Ops Lbr & Exp 54,435.89 10,128.18 0.00 64,564.07501006303,237.59 462.72 0.00 3,700.31501006406,836.40 1,714.50 0.00 8,550.905010064217,944.34 5,625.18 0.00 23,569.5250100660Supv Lbr-T&D Ops Sup&Eng 4,299.44 2,328.71 0.00 6,628.1550100662Supv Lbr-T&D Ops Line Exp 27,818.04 9,227.07 (329.13)36,715.9850100670Supv Lbr-T&D Maint Sup &Eng 1,714.74 510.21 0.00 2,224.9550100901Supv Lbr-Cust Acct Suprvsn 37,307.22 7,027.20 (2,466.28)41,868.1450100903Supv Lbr-Cust Acct Rcrds&Coll 46,453.44 13,474.41 0.00 59,927.8550100920Supv Lbr-A&G Ops Salaries 679,958.53 160,591.26 (8,341.16)832,208.6350100930Supv Lbr-A&G Misc Gen Exp (480.77)0.00 0.00 (480.77)50100932 Supv Lbr-A&G Maint Plnt 1,367.76 388.01 0.00 1,755.7750105600Drct Lbr-SOS Ops Sup & Eng 174.83 1,101.70 0.00 1,276.5350105601Drct Lbr-SOS Ops Lbr & Exp 451.74 0.00 (213.98)237.7650105611Drct Lbr-SOS Maint Strctrs 14,760.26 931.52 0.00 15,691.7850105616Drct Lbr-SOS Maint Sply Mains 261.10 0.00 0.00 261.1050105620Drct Lbr-Pump Ops Sup & Eng (55.00)0.00 0.00 (55.00)50105624 Drct Lbr-Pump Ops Lbr & Exp 180,245.91 37,839.74 (3,938.35)214,147.3050105631Drct Lbr-Pump Maint Strctrs 7,109.44 1,177.33 0.00 8,286.7750105633Drct Lbr-Pump Maint Equip 66,758.50 12,842.58 (835.04)78,766.0450105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 133,390.42 40,652.16 (2,295.18)171,747.4050105651Drct Lbr-Wtr Tmt Maint Strct 17,734.65 2,426.93 0.00 20,161.5850105652Drct Lbr-Wtr Tmt Maint Equip 20,083.97 6,498.21 0.00 26,582.18
SUZ-W-20-02IPUC DR 1AttachmentPage 28 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jun 30, 2017
Run on 10/09/20 at 02:11 PM Style: UWGNEBS
Period Beginning Ending
50105661 Drct Lbr-T&D Ops Storage Faclt 630.42 0.00 (298.62)331.8050105662Drct Lbr-T&D Ops Line Ex 203,222.66 62,942.45 0.00 266,165.1150105663Drct Lbr-T&D Ops Meter Exp 86,794.38 17,715.32 (1,170.00)103,339.7050105665Drct Lbr-T&D Ops Misc Ex 24,847.59 6,141.95 (215.93)30,773.6150105673Drct Lbr-T&D Maint - Main 52,909.26 6,475.43 0.00 59,384.6950105675Drct Lbr-T&D Maint - Services 55,956.81 13,904.18 (90.18)69,770.8150105676Drct Lbr-T&D Maint - Meters 18,967.05 1,263.41 0.00 20,230.4650105677Drct Lbr-T&D Maint - Hydrants 22,224.97 2,537.42 (431.86)24,330.5350105678Drct Lbr-T&D Maint -Misc Plnt 1,313.55 1,230.80 0.00 2,544.3550105902Drct Lbr-Cust Acct Mtr Rdng 103,003.98 27,492.21 (850.50)129,645.6950105903Drct Lbr-Cust Acct Rcrds&Coll 232,945.23 46,665.58 (240.92)279,369.8950105920Drct Lbr-A&G Ops Salaries 389,244.11 92,035.67 (15,399.23)465,880.5550105932Drct Lbr-A&G Maint Plnt 7,338.48 273.20 0.00 7,611.6850115675D L T-T&D Maint - Services (1,147.20)0.00 0.00 (1,147.20)50120000 S L T out-ES (4,697.89)0.00 0.00 (4,697.89)50120601 S L T out-SOS Ops Lbr & Exp 238.00 0.00 0.00 238.0050120614S L T out-SOS Maint Wlls&Spr (30,170.00)0.00 (6,857.00)(37,027.00)50120624 S L T out-Pump Ops Lbr & Exp (712.00)0.00 (382.00)(1,094.00)50120660 S L T out-T&D Ops Sup&Eng 5,874.00 0.00 (685.00)5,189.0050120901S L T out-Cust Acct Suprvsn 444.00 0.00 0.00 444.0050120903S L T out-Cust Acct Rcrds&Coll 55.00 0.00 (47.00)8.0050120920S L T out-A&G Ops Salaries (342,773.09)2,667.69 (72,658.02)(412,763.42)50125633 D L T out-Pump Maint Equip 1,313.55 0.00 0.00 1,313.5550125665D L T out-T&D Ops Misc Ex (24,847.59)0.00 (5,926.02)(30,773.61)50125678 D L T out-T&D Maint -Misc Plnt (1,313.55)0.00 0.00 (1,313.55)50125920 D L T out-A&G Ops Salaries (364,436.56)6,272.60 (76,130.51)(434,294.47)50300624 Material-Pump Ops Lbr & Exp 25,107.22 1,864.13 0.00 26,971.3550300632Material-Pump Maint Pwr Prd 2,589.62 0.00 (213.79)2,375.8350300633Material-Pump Maint Eq 587.05 423.43 0.00 1,010.4850300640(566.40)0.00 0.00 (566.40)50300642 Material-Wtr Tmt Ops Lbr&Exp 6,252.92 6,500.50 0.00 12,753.4250300652Material-Wtr Tmt Maint Equip 8,402.16 0.00 0.00 8,402.1650300673Material-T&D Maint - Main 4,921.88 23,187.56 0.00 28,109.4450300675Material-T&D Maint - Services 20,703.81 7,273.31 0.00 27,977.1250300677Material-T&D Maint - Hydrants 162.52 0.00 0.00 162.5250300902Material-Cust Acct Mtr Rdng 558.16 0.00 0.00 558.1650310604Rent-SOS Ops 1,268.11 0.00 0.00 1,268.1150310921Rent-A&G Ops Off Suppl&Exp 4,884.29 166.87 0.00 5,051.1650400601Out Servs-SOS Ops Lbr & Exp 1,102.19 0.00 0.00 1,102.19504006133,178.64 0.00 0.00 3,178.64504006220.00 2,315.34 0.00 2,315.34504006240.00 206.09 0.00 206.0950400632Out Servs-Pump Maint Pwr Prd 19,933.50 232.87 0.00 20,166.3750400633Out Servs-Pump Maint Eq 4,274.80 3,473.83 0.00 7,748.6350400635Out Servs-Wtr Tmt Lab Testing 26,982.40 2,042.60 0.00 29,025.005040064318,913.46 0.00 0.00 18,913.4650400651Out Servs-Wtr Tmt Maint Strct 817.44 446.06 0.00 1,263.5050400652Out Servs-Wtr Tmt Maint Equip 10,279.75 1,247.00 0.00 11,526.7550400662Out Servs-T&D Ops Line Ex 7,752.57 2,417.94 0.00 10,170.5150400663Out Servs-T&D Ops Meter Exp 282.75 0.00 0.00 282.75504006727,400.01 538.87 0.00 7,938.8850400673Out Servs-T&D Maint - Main 5,576.33 490.88 0.00 6,067.21504006754,338.82 977.80 0.00 5,316.6250400902Out Servs-Cust Acct Mtr Rdng 28,493.29 4,869.68 0.00 33,362.975040090338,359.88 26,205.08 0.00 64,564.9650400905Out Servs-Cust Acct Misc Exp 106.79 0.00 0.00 106.79504009213,878.36 185.00 0.00 4,063.3650400923Out Servs-A&G Ops 17,870.62 4,897.10 (1,746.20)21,021.5250400932Out Servs-A&G Maint Plnt 70.00 0.00 0.00 70.0050405903Print & Postage-Cust Acct Rcrd 108,019.82 23,505.98 0.00 131,525.8050605602Prchsd Wtr-SOS Ops 131,246.96 248.34 0.00 131,495.3050610623529,462.66 243,092.71 0.00 772,555.3750610665Prchsd Pwr-T&D Ops Misc Ex 114,041.84 22,251.36 0.00 136,293.2050620626Utilities-Pump Ops Misc Exp 713.11 135.56 0.00 848.6750620633Utilities-Pump Maint Eq 856.92 31.06 0.00 887.9850620651Utilities-Wtr Tmt Maint Strct 17,272.68 1,083.87 0.00 18,356.5550620665Utilities-T&D Ops Misc Exp 3,618.11 607.98 0.00 4,226.0950620921Utilities-A&G Ops Off Suppl 11,715.66 1,607.74 0.00 13,323.40506256432,940.00 2,142.00 0.00 5,082.0050635614Chmcals-SOS Maint Wlls&Spr 948.19 3,789.86 0.00 4,738.055063564152,954.32 42,125.64 0.00 95,079.9650645000Trnsprt Cst-ES 301,376.29 63,332.68 0.00 364,708.97506456001,335.78 106.27 0.00 1,442.05506456012,486.59 477.81 0.00 2,964.4050645611Trnsprt Cst-SOS Maint Strctrs 1,018.49 338.08 0.00 1,356.57506456141,009.40 80.21 0.00 1,089.615064561618.74 0.00 0.00 18.7450645620463.90 84.79 0.00 548.695064562422,974.75 4,164.39 0.00 27,139.1450645630283.91 52.54 0.00 336.4550645631Trnsprt Cst-Pump Maint Strctrs 690.01 113.56 0.00 803.5750645633Trnsprt Cst-Pump Maint Eq 6,461.51 1,388.43 0.00 7,849.94
SUZ-W-20-02IPUC DR 1AttachmentPage 29 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jun 30, 2017
Run on 10/09/20 at 02:11 PM Style: UWGNEBS
Period Beginning Ending
50645642 Trnsprt Cst-Wtr Tmt Ops Lbr&Ex 12,983.02 4,370.53 0.00 17,353.5550645651Trnsprt Cst-Wtr Tmt Maint Strc 1,560.79 353.25 0.00 1,914.0450645652Trnsprt Cst-Wtr Tmt Maint Eq 1,742.60 548.05 0.00 2,290.6550645660Trnsprt Cst-T&D Ops Sup&Eng 1,248.14 78.68 0.00 1,326.8250645661Trnsprt Cst-T&D Ops Strg Faclt 35.00 0.00 0.00 35.0050645662Trnsprt Cst-T&D Ops Line Ex 18,741.21 7,435.75 0.00 26,176.96506456637,704.31 1,676.72 0.00 9,381.0350645670155.26 47.77 0.00 203.0350645673Trnsprt Cst-T&D Maint - Main 5,578.43 1,012.86 0.00 6,591.29506456755,146.32 1,145.48 0.00 6,291.8050645676Trnsprt Cst-T&D Maint - Meters 1,653.84 181.90 0.00 1,835.74506456772,378.14 197.59 0.00 2,575.7350645678Trnsprt Cst-T&D Maint-Misc Plt 0.00 71.15 0.00 71.1550645901Trnsprt Cst-Cust Acct Suprvsn 4,221.71 613.13 0.00 4,834.8450645902Trnsprt Cst-Cust Acct Mtr Rdng 9,480.23 2,601.83 0.00 12,082.065064590326,199.50 5,979.85 0.00 32,179.3550645920Trnsprt Cst-A&G Salaries 38,272.21 8,136.73 0.00 46,408.9450645932Trnsprt Cst-A&G Maint Plnt 681.94 60.01 0.00 741.9550646000Transportation Cost -Trnsfrred (292,787.41)0.00 (63,332.68)(356,120.09)50650603 Office Exp-SOS Ops Misc 300.00 0.00 0.00 300.0050650626Office Exp-Pump Ops Misc Exp 16,615.17 2,935.47 0.00 19,550.64506506321,367.10 0.00 0.00 1,367.10506506522,859.52 0.00 0.00 2,859.5250650661Office Exp-T&D Ops Strg Faclt 10,182.55 2,035.51 0.00 12,218.0650650662Office Exp-T&D Ops Line Ex 0.00 287.87 0.00 287.8750650665Office Exp-T&D Ops Misc Ex 4,057.50 748.36 0.00 4,805.865065090323,166.48 3,927.66 0.00 27,094.1450650905Office Exp-Cust Acct Misc Exp 736.54 0.00 0.00 736.5450650921Office Exp-A&G Ops Off Suppl 67,063.32 12,986.20 0.00 80,049.525065092344,277.50 8,800.00 0.00 53,077.5050650930Office Exp-A&G Ops Misc Gen 76,032.69 8,131.08 0.00 84,163.7750651660Advertising Exp-A&G 42,502.14 24,455.12 0.00 66,957.2650655631Misc Exp-Pump Maint Strctrs 30,952.19 25,056.04 0.00 56,008.2350655651Misc Exp-Wtr Tmt Maint Strct 4,123.83 402.16 0.00 4,525.995065567275.00 0.00 0.00 75.0050655673Misc Exp-T&D Maint - Main 975.00 0.00 0.00 975.0050655675Misc Exp-T&D Maint - Services 275.00 4,325.00 0.00 4,600.0050655905Misc Exp-Cust Acct Misc Exp (6.83)0.00 (1.05)(7.88)70100403 Depreciation - Utility Plant 3,617,686.53 748,462.25 0.00 4,366,148.7870203408Real Estate Tax 843,009.15 168,601.83 0.00 1,011,610.9870250408Payroll Taxes 219,316.75 48,004.99 (42.30)267,279.44708004301,851,341.14 362,888.38 0.00 2,214,229.5270900419Interest income (1,382.75)0.00 (277.24)(1,659.99)71000431 Other interest 379.82 1,368.47 (195.62)1,552.6771050419AFUDC Gross Up (25,324.80)0.00 (4,167.75)(29,492.55)71051419 AFUDC Debt (22,809.72)0.00 (3,753.85)(26,563.57)71052419 AFUDC Equity (38,272.32)0.00 (6,298.57)(44,570.89)71100415 Mdse & jobbing - Income (84.38)0.00 0.00 (84.38)71251418 Misc Non Oper Rental Income (24,727.00)0.00 (4,945.40)(29,672.40)71252426 Misc Income/Deduction 21,085.31 2,400.77 (1,042.82)22,443.2671253426Non Recoverable 25,438.91 1,897.90 (250.00)27,086.8171255406Amort of Util Plt Acquis Adj 8,630.00 2,200.00 (474.00)10,356.0080100409Current-federal 221,032.02 559,195.98 0.00 780,228.0080150409Current-state 48,914.88 112,991.12 0.00 161,906.008020041046,419.22 468,896.78 0.00 515,316.0080250410Deferred-State Income taxes 12,644.66 121,252.34 0.00 133,897.0080400411Investment Tax Cr,amortization (20,100.00)0.00 (4,020.00)(24,120.00)90400904 94,736.47 26,418.89 (46.40)121,108.96908509231,959,523.27 390,854.54 (6,107.32)2,344,270.4990890426165,273.53 22,278.11 (133.57)187,418.0790950000F B T-ES (1,474,120.18)0.00 (242,832.96)(1,716,953.14)90950600 F B T-SOS Ops Sup & Eng 8,106.07 457.96 0.00 8,564.0390950601F B T-SOS Ops Lbr & Exp 14,519.80 2,057.67 0.00 16,577.4790950611F B T-SOS Maint Strctrs 6,175.20 1,455.92 0.00 7,631.1290950614F B T-SOS Maint Wlls&Spr 5,936.32 345.46 0.00 6,281.7890950616F B T-SOS Maint Sply Mains 151.97 0.00 0.00 151.9790950620F B T-Pump Ops Sup & Eng 2,747.93 365.17 0.00 3,113.1090950624F B T-Pump Ops Lbr & Exp 136,434.27 17,934.24 0.00 154,368.5190950630F B T-Pump Maint Sup&Eng 1,620.77 226.25 0.00 1,847.0290950631F B T-Pump Maint Strctrs 3,830.16 489.04 0.00 4,319.2090950633F B T-Pump Maint Eq 38,621.32 5,979.39 0.00 44,600.7190950640F B T-Wtr Tmt Ops Sup&Eng 3,619.11 658.19 0.00 4,277.3090950642F B T-Wtr Tmt Ops Lbr&Exp 77,292.46 18,822.00 0.00 96,114.4690950651F B T-Wtr Tmt Maint Strct 8,928.79 1,521.31 0.00 10,450.1090950652F B T-Wtr Tmt Maint Equip 10,172.19 2,360.24 0.00 12,532.4390950660F B T-T&D Ops Sup&Eng 7,884.23 338.83 0.00 8,223.0690950661205.21 0.00 0.00 205.2190950662F B T-T&D Ops Line Ex 107,016.47 32,022.52 0.00 139,038.9990950663F B T-T&D Ops Meter Exp 45,348.59 7,220.89 0.00 52,569.4890950670F B T-T&D Maint Sup & Eng 882.95 205.68 0.00 1,088.6390950673F B T-T&D Maint - Main 34,037.49 4,361.93 0.00 38,399.4290950675F B T-T&D Maint - Services 31,758.77 4,933.10 0.00 36,691.87
SUZ-W-20-02IPUC DR 1AttachmentPage 30 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jun 30, 2017
Run on 10/09/20 at 02:11 PM Style: UWGNEBS
Period Beginning Ending
90950677 F B T-T&D Maint - Hydrants 13,275.42 850.98 0.00 14,126.4090950678F B T-T&D Maint - Misc Plnt 0.00 306.38 0.00 306.3890950901F B T-Cust Acct Suprvsn 25,590.43 2,640.43 0.00 28,230.8690950902F B T-Cust Acct Mtr Rdng 56,643.76 11,204.95 0.00 67,848.7190950903F B T-Cust Acct Rcrds&Coll 154,103.91 25,752.66 0.00 179,856.5790950920F B T-A&G Salaries 226,756.94 35,041.44 0.00 261,798.3890950932F B T-A&G Maint Plnt 4,888.11 258.46 0.00 5,146.5791400924Liability Insurance-A&G Ops 99.99 0.00 0.00 99.999146092552,550.91 8,038.50 0.00 60,589.4191500926Pension-A&G Ops 505,415.00 101,083.00 0.00 606,498.0091550926(92,085.00)0.00 (18,417.00)(110,502.00)91700926 704,971.90 87,867.74 (799.88)792,039.769180092680,170.30 15,002.57 0.00 95,172.8791850000Other Employee Benefits-ES 0.00 0.01 0.00 0.01918509262,250.09 1,174.34 0.00 3,424.4391860926(1,533.51)0.00 0.00 (1,533.51)91900928 56,672.97 0.00 0.00 56,672.979200092814,913.35 2,982.67 0.00 17,896.02920509281,238.00 0.00 0.00 1,238.00920509304,861.10 972.22 0.00 5,833.32920529305,742.75 977.15 0.00 6,719.909205367223,136.96 4,813.26 (165.87)27,784.35920569304,605.00 921.00 0.00 5,526.0092061623107,355.00 21,471.00 0.00 128,826.009206493018,535.71 3,742.96 0.00 22,278.67922006240.00 164.29 0.00 164.2992200626475.53 0.00 0.00 475.5392200903160.62 0.00 0.00 160.629220093038,880.78 6,204.91 0.00 45,085.69923009307,973.71 0.00 0.00 7,973.719260092384.00 0.00 0.00 84.0092600930(6,804.39)0.00 0.00 (6,804.39)92600932 21,211.79 2,565.00 0.00 23,776.79UW All Accounts 0.00 15,648,344.06 (15,648,344.06)0.00
SUZ-W-20-02IPUC DR 1AttachmentPage 31 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jul 31, 2017
Run on 10/09/20 at 04:22 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 411,134,475.80 1,311,258.71 (108,125.55)412,337,608.9610600000Cnstrction Csts Not Classified 6,982,011.86 2,832,351.97 (1,129,474.11)8,684,889.7210700000Construction work in progress 5,909,946.71 3,320,535.67 (4,820,782.82)4,409,699.5610750000CWIP – Suspense 337,210.99 154,106.47 (7,363.18)483,954.2810800000Utility Accumulated Depr (113,729,163.55)106,947.99 (738,367.27)(114,360,582.83)10810000 Retirement work in progress 335,023.15 87,229.70 (155,135.75)267,117.1010900000Accumulated Cost of Removal 407,298.00 37,539.28 0.00 444,837.2811100000Utility Accumulated Depr -CIAC (34,541,594.15)0.00 (212,636.88)(34,754,231.03)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (163,757.18)474.00 (2,200.00)(165,483.18)12100000 Non-Utility Property 11,053.83 0.00 0.00 11,053.8313120000Collections41,000.00 0.00 0.00 41,000.0013150000Operating Cash Acct - Citi 42.39 0.00 0.00 42.3913501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 2,324,120.55 1,300,625.69 0.00 3,624,746.2414201000AR Cash Accrual (797,819.51)0.00 (949,380.21)(1,747,199.72)14309000 Accounts Receivable-Other 197,932.66 12,492.00 (183,335.27)27,089.3914310000AR - M&J billed 8,016.43 0.00 0.00 8,016.4314400000Provision Uncllctble Acct (Cr)(300,000.00)0.00 0.00 (300,000.00)14410000 Provision Uncllctble Acct-Othr (11,000.00)0.00 0.00 (11,000.00)14605000 IC Money Pool Receivable (1,852,979.39)3,872,342.22 (1,156,218.41)863,144.4115000000Capital&Maint Inv Nonexempt 94,590.40 936.36 0.00 95,526.7615010000169,403.53 0.00 0.00 169,403.5315020000Other Inventory 55,463.37 2,903.52 0.00 58,366.8915030000Chemical Inventory 59,597.68 14,878.31 (19,694.00)54,781.9916599000Prepaid Expenses-Other 21,600.00 0.00 (8,800.00)12,800.0017300000Unbilled Revenue 7,115,678.00 2,272,744.00 0.00 9,388,422.0018300000Prelim Survey and Inv. Chrgs 361,600.99 155,736.81 (45,516.32)471,821.4818404000Clearing - Capital Work Order 464.57 1,248.64 (753.97)959.2418499000Clearing - AP and Procument 0.00 0.00 0.00 0.00186090001,345,080.72 277.48 (56,221.00)1,289,137.20186200001,115,290.29 0.00 0.00 1,115,290.2918621000Dfrrd Relocation Exp - Approve 41,040.35 0.00 (977.15)40,063.20186230001,576,179.51 5,807.68 0.00 1,581,987.1918625000Deferred Pwr Costs - Approved 386,478.89 0.00 (21,471.00)365,007.8918650000(369,294.96)0.00 (4,647.39)(373,942.35)18653000 (267,835.05)0.00 (3,752.88)(271,587.93)18680000 Deferred rate charges 53,688.02 0.00 (2,982.67)50,705.3518699000Other Regulatory Assets 29,828.04 0.00 (1,018.22)28,809.8218714000246,559.84 20,709.53 0.00 267,269.3719010000Def. Federal Inc Taxes- Other 124,319.82 0.00 (2,590.00)121,729.8219012000Def State Income Taxes- Other 51,257.37 0.00 (590.00)50,667.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019101000Def. FIT-FAS109 ITC 222,167.00 0.00 (1,304.00)220,863.0019103000Def. FIT-F71/F109 G/U ITC 147,717.00 0.00 (868.00)146,849.0019131000Def.SIT-FAS109 ITC 52,176.00 0.00 (307.00)51,869.0019132000Def. SIT-F71/F109 G/U ITC 34,713.00 0.00 (204.00)34,509.0020100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (81,437,834.97)0.00 0.00 (81,437,834.97)21600000 RE - Cumulated Income (86,345,915.50)0.00 0.00 (86,345,915.50)21800000 AOCI - Pension 6,634,520.79 0.00 0.00 6,634,520.7921805000AOCI - PBOP (1,409,359.03)0.00 0.00 (1,409,359.03)23200000 Accounts Payable (842,491.58)509,279.40 (610,553.54)(943,765.72)23210000 Accounts Payable Reversing (27,782.41)4,839.79 0.00 (22,942.62)23211000 (143,374.06)49,140.01 0.00 (94,234.05)23220000 AP - Inventory Accrued (2,146.71)814.29 (342.32)(1,674.74)23601000 Property Taxes Accrued (1,011,610.98)0.00 (168,601.83)(1,180,212.81)23610000 Franchise taxes Accrued (173,440.20)173,440.20 (156,552.39)(156,552.39)23641000 Federal Income Tax Accrued (5,931,595.24)0.00 (1,565,319.42)(7,496,914.66)23651000 State Income Tax Accrued (1,535,235.36)0.00 (357,168.85)(1,892,404.21)23661000 FICA Tax Accrued (37,957.80)18,948.36 0.00 (19,009.44)23662000 (49.76)26.71 (14.72)(37.77)23663000 (1,453.60)931.73 0.00 (521.87)23670000 Sales & Use Taxes Accrued (58,478.18)9,664.44 (30,642.11)(79,455.85)23699000 Other Accrued Taxes (16,693.38)66,986.25 (22,397.01)27,895.8624205000Accrued - Payroll (482,666.35)237,512.86 (13,769.96)(258,923.45)24215000 Accrued - Power (342,839.12)0.00 (141,141.86)(483,980.98)24220000 Accrued - Sludge Removal (2,142.00)2,142.00 0.00 0.0024245000Accrued - Vacation (94,070.00)0.00 0.00 (94,070.00)24246000 Accrued - Bonus (165,198.00)0.00 (27,533.00)(192,731.00)24247000 Accrued - Employee Related (5,618.64)14,207.27 (10,821.49)(2,232.86)24248000 Accr - Employee Related Other (12,721.77)15,583.66 (14,466.54)(11,604.65)24299000 Accrued Other (19,983.14)13,053.15 0.00 (6,929.99)24301000 Employee W/hg-401K 23,844.60 47,479.34 (71,323.94)0.0024306000Employee withholding – PAC 0.00 100.00 (150.00)(50.00)25200000 Advances for Construction (5,347,110.95)0.00 0.00 (5,347,110.95)25200001 CWIP non-taxable advances 280,763.89 0.00 0.00 280,763.8925201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (1,326,221.00)55,300.00 0.00 (1,270,921.00)25340000 PBOP Liability - Trustee (2,896,822.82)18,417.00 0.00 (2,878,405.82)
SUZ-W-20-02IPUC DR 1AttachmentPage 32 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jul 31, 2017
Run on 10/09/20 at 04:22 PM Style: UWGNEBS
Period Beginning Ending
25390000 Accrued SE LTIP (19,101.00)0.00 (812.00)(19,913.00)25402000 DefRegLiab F71/F109-Fed:ITC (456,772.00)2,684.00 0.00 (454,088.00)25500000 Deferred ITC (687,994.00)4,020.00 0.00 (683,974.00)26310000 Pension Accrued (10,472,774.65)33,261.00 0.00 (10,439,513.65)27100000 Contribution in Aid of Cnstrct (110,991,584.60)0.00 (1,005,941.97)(111,997,526.57)27100001 CWIP non-taxable CIAC (2,689,723.89)2,223,775.38 (1,472,416.98)(1,938,365.49)27100002 In Service non-taxable CIAC (1,335,267.01)1,040,617.40 (2,016,580.22)(2,311,229.83)27101000 Taxable CIAC - Serv Laterals (3,357,736.39)0.00 (147,696.00)(3,505,432.39)27101001 CWIP taxable CIAC 37,693.84 103,169.00 (29,761.00)111,101.8427101002In Service taxable CIAC (188,900.02)147,696.00 (103,169.00)(144,373.02)27110000 34,541,594.15 212,636.88 0.00 34,754,231.0328203000Def. FIT-MACRS (9,239,462.46)686,128.00 0.00 (8,553,334.46)28206000 Def. FIT- OCI Pension/PBOP 2,821,103.40 0.00 (1.00)2,821,102.4028211000Def. FIT Benefit on DSIT 382,157.00 0.00 0.00 382,157.0028300000Def. FIT-Other (90,502.00)0.00 (629,218.44)(719,720.44)28301000 Def. FIT-Tank Painting (241,746.00)0.00 (9,005.00)(250,751.00)28302000 Def. FIT-Rate Expenses (17,367.00)0.00 (5,801.00)(23,168.00)28303000 Def. FIT-Deferred Charges 103,884.00 0.00 (21,535.00)82,349.0028304000Def. FIT-Relocation Expense (13,330.00)0.00 (2,178.00)(15,508.00)28305000 Def. FIT-M_S Fees 434,267.00 0.00 0.00 434,267.0028306000Def. FIT-Pensions (171,629.00)0.00 (71,950.00)(243,579.00)28307000 Def. FIT-PEBOP 1,702,752.85 49,203.00 0.00 1,751,955.8528308000Def. FIT-Cost of Removal (610,438.00)9,648.00 0.00 (600,790.00)28310000 Def. FIT-Uncollectibles 100,832.00 0.00 0.00 100,832.0028312000Def. FIT - AFUDC Equity (451,278.00)14,147.00 0.00 (437,131.00)28313000 Def. FIT - AFUDC Equity GU (424,038.57)2,338.00 0.00 (421,700.57)28314000 (637,747.00)3,535.00 0.00 (634,212.00)28350000 Def. SIT- Other (1,296.00)0.00 (171,621.62)(172,917.62)28353000 Def. SIT - Tank Painting (55,294.00)0.00 (2,056.00)(57,350.00)28354000 Def. SIT-Pensions (674.00)0.00 (16,428.00)(17,102.00)28355000 Def. SIT-Post Retrmnt Benefits 350,795.72 11,235.00 0.00 362,030.7228356000Def. SIT-AFUDC Equity (101,391.00)3,231.00 0.00 (98,160.00)28357000 Def. SIT-Excess Depreciation (1,922,881.03)172,900.00 0.00 (1,749,981.03)28358000 Def. SIT- Cost of Removal (123,000.00)2,202.00 0.00 (120,798.00)28359000 Def. SIT- Relocation (2,954.00)0.00 (497.00)(3,451.00)28360000 Def. SIT- OCI Pension/PBOP 620,823.84 1.00 0.00 620,824.8428363000107,279.00 0.00 0.00 107,279.0028364000Def. SIT - AFUDC Equity GU (96,806.53)534.00 0.00 (96,272.53)28365000 (149,753.00)807.00 0.00 (148,946.00)40100461 General Sales (4,108.32)0.00 0.00 (4,108.32)40105461 (5,270,020.77)0.00 (2,943,488.01)(8,213,508.78)40106461 Meter Sale-Residential facili (5,607,871.18)0.00 (844,155.65)(6,452,026.83)40110461 (3,557,154.73)0.00 (1,320,255.15)(4,877,409.88)40111461 Meter Sale-Commercial facility (1,232,895.08)0.00 (202,565.39)(1,435,460.47)40120461 (23,931.15)0.00 (24,746.77)(48,677.92)40121461 Meter Sale-public auth fac (11,857.71)0.00 (5,695.68)(17,553.39)40140462 Private Fire protection facili (556,834.16)0.00 (71,616.68)(628,450.84)40145463 Public Fire protection facilit (3,545.63)0.00 0.00 (3,545.63)40200471 Miscellaneous service revenue (6,220.00)0.00 (1,380.00)(7,600.00)40205472 Rents from water property (3,928.75)0.00 (694.17)(4,622.92)40245471 Turn on fees (15,410.00)0.00 (2,555.00)(17,965.00)40300474 (4,001,563.00)0.00 (2,169,481.00)(6,171,044.00)40301474 Reg Unbill facility charge rev (9,615.00)0.00 (103,263.00)(112,878.00)50000000 Payroll Clearing 0.00 520,603.28 (520,603.28)0.0050100000Supv Labor-ES 4,697.89 0.00 0.00 4,697.8950100600Supv Lbr-SOS Ops Sup & Eng 12,918.30 3,233.99 0.00 16,152.2950100601Supv Lbr-SOS Ops Lbr & Exp 29,327.71 2,611.24 (189.05)31,749.9050100603Supv Lbr-SOS Ops Misc 0.00 4,848.50 0.00 4,848.5050100614Supv Lbr-SOS Maint Wlls&Spr 48,293.79 9,142.18 0.00 57,435.97501006205,409.88 1,271.37 0.00 6,681.2550100624Supv Lbr-Pump Ops Lbr & Exp 64,564.07 10,116.34 (241.98)74,438.43501006303,700.31 525.69 0.00 4,226.00501006408,550.90 1,169.16 0.00 9,720.065010064223,569.52 3,458.34 (1,604.83)25,423.0350100660Supv Lbr-T&D Ops Sup&Eng 6,628.15 3,394.94 (302.47)9,720.6250100662Supv Lbr-T&D Ops Line Exp 36,715.98 5,805.44 0.00 42,521.4250100670Supv Lbr-T&D Maint Sup &Eng 2,224.95 218.97 0.00 2,443.9250100901Supv Lbr-Cust Acct Suprvsn 41,868.14 5,568.71 0.00 47,436.8550100903Supv Lbr-Cust Acct Rcrds&Coll 59,927.85 12,880.78 0.00 72,808.6350100920Supv Lbr-A&G Ops Salaries 832,208.63 148,131.04 (10,594.72)969,744.9550100930Supv Lbr-A&G Misc Gen Exp (480.77)0.00 0.00 (480.77)50100932 Supv Lbr-A&G Maint Plnt 1,755.77 100.02 0.00 1,855.7950105600Drct Lbr-SOS Ops Sup & Eng 1,276.53 871.83 (550.85)1,597.5150105601Drct Lbr-SOS Ops Lbr & Exp 237.76 0.00 0.00 237.7650105611Drct Lbr-SOS Maint Strctrs 15,691.78 0.00 (781.77)14,910.0150105616Drct Lbr-SOS Maint Sply Mains 261.10 0.00 0.00 261.1050105620Drct Lbr-Pump Ops Sup & Eng (55.00)0.00 0.00 (55.00)50105624 Drct Lbr-Pump Ops Lbr & Exp 214,147.30 40,954.92 (683.07)254,419.1550105631Drct Lbr-Pump Maint Strctrs 8,286.77 4,065.51 0.00 12,352.2850105633Drct Lbr-Pump Maint Equip 78,766.04 16,695.93 (122.80)95,339.1750105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 171,747.40 39,081.58 (2,154.70)208,674.2850105651Drct Lbr-Wtr Tmt Maint Strct 20,161.58 1,289.71 (479.87)20,971.42
SUZ-W-20-02IPUC DR 1AttachmentPage 33 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jul 31, 2017
Run on 10/09/20 at 04:22 PM Style: UWGNEBS
Period Beginning Ending
50105660 Drct Lbr-T&D Ops Sup&Eng 347.79 98.55 0.00 446.3450105661331.80 0.00 0.00 331.8050105662Drct Lbr-T&D Ops Line Ex 266,165.11 198.79 (13,622.79)252,741.1150105663Drct Lbr-T&D Ops Meter Exp 103,339.70 23,116.23 (168.60)126,287.3350105665Drct Lbr-T&D Ops Misc Ex 30,773.61 8,624.66 0.00 39,398.2750105673Drct Lbr-T&D Maint - Main 59,384.69 28,372.59 (855.93)86,901.3550105675Drct Lbr-T&D Maint - Services 69,770.81 18,824.15 (1,943.45)86,651.5150105676Drct Lbr-T&D Maint - Meters 20,230.46 1,232.52 0.00 21,462.9850105677Drct Lbr-T&D Maint - Hydrants 24,330.53 0.00 (715.15)23,615.3850105678Drct Lbr-T&D Maint -Misc Plnt 2,544.35 147.70 0.00 2,692.0550105902Drct Lbr-Cust Acct Mtr Rdng 129,645.69 23,173.52 (868.35)151,950.8650105903Drct Lbr-Cust Acct Rcrds&Coll 279,369.89 36,915.48 (396.79)315,888.5850105920Drct Lbr-A&G Ops Salaries 465,880.55 109,212.75 (15,538.38)559,554.9250105932Drct Lbr-A&G Maint Plnt 7,611.68 440.33 0.00 8,052.0150115675D L T-T&D Maint - Services (1,147.20)0.00 0.00 (1,147.20)50120000 S L T out-ES (4,697.89)0.00 0.00 (4,697.89)50120601 S L T out-SOS Ops Lbr & Exp 238.00 0.00 0.00 238.0050120614S L T out-SOS Maint Wlls&Spr (37,027.00)0.00 (6,857.00)(43,884.00)50120624 S L T out-Pump Ops Lbr & Exp (1,094.00)0.00 (382.00)(1,476.00)50120660 S L T out-T&D Ops Sup&Eng 5,189.00 0.00 (685.00)4,504.0050120901S L T out-Cust Acct Suprvsn 444.00 0.00 0.00 444.0050120903S L T out-Cust Acct Rcrds&Coll 8.00 0.00 (47.00)(39.00)50120920 S L T out-A&G Ops Salaries (412,763.42)5,868.44 (69,694.96)(476,589.94)50125633 D L T out-Pump Maint Equip 1,313.55 0.00 0.00 1,313.5550125665D L T out-T&D Ops Misc Ex (30,773.61)0.00 (5,038.32)(35,811.93)50125678 D L T out-T&D Maint -Misc Plnt (1,313.55)0.00 0.00 (1,313.55)50125920 D L T out-A&G Ops Salaries (434,294.47)11,969.48 (99,173.41)(521,498.40)50300624 Material-Pump Ops Lbr & Exp 26,971.35 5,322.78 (117.75)32,176.3850300632Material-Pump Maint Pwr Prd 2,375.83 215.76 0.00 2,591.5950300633Material-Pump Maint Eq 1,010.48 509.98 0.00 1,520.4650300640(566.40)0.00 0.00 (566.40)50300642 Material-Wtr Tmt Ops Lbr&Exp 12,753.42 1,866.63 0.00 14,620.0550300652Material-Wtr Tmt Maint Equip 8,402.16 0.00 0.00 8,402.1650300672Material-T&D Maint Rsrvrs&Stn 0.00 122.10 0.00 122.1050300673Material-T&D Maint - Main 28,109.44 0.00 (20,494.69)7,614.7550300675Material-T&D Maint - Services 27,977.12 4,799.34 0.00 32,776.4650300677Material-T&D Maint - Hydrants 162.52 0.00 0.00 162.5250300902Material-Cust Acct Mtr Rdng 558.16 158.97 0.00 717.1350310604Rent-SOS Ops 1,268.11 0.00 0.00 1,268.1150310921Rent-A&G Ops Off Suppl&Exp 5,051.16 807.33 0.00 5,858.4950400601Out Servs-SOS Ops Lbr & Exp 1,102.19 0.00 0.00 1,102.19504006133,178.64 0.00 0.00 3,178.64504006222,315.34 0.00 0.00 2,315.3450400624206.09 0.00 0.00 206.0950400626Out Servs-Pump Ops Misc Exp 0.00 2,799.55 0.00 2,799.5550400632Out Servs-Pump Maint Pwr Prd 20,166.37 0.00 0.00 20,166.3750400633Out Servs-Pump Maint Eq 7,748.63 2,742.99 0.00 10,491.6250400635Out Servs-Wtr Tmt Lab Testing 29,025.00 13,446.80 0.00 42,471.805040064318,913.46 0.00 0.00 18,913.4650400651Out Servs-Wtr Tmt Maint Strct 1,263.50 1,233.64 0.00 2,497.1450400652Out Servs-Wtr Tmt Maint Equip 11,526.75 14,983.31 0.00 26,510.0650400662Out Servs-T&D Ops Line Ex 10,170.51 2,376.90 0.00 12,547.4150400663Out Servs-T&D Ops Meter Exp 282.75 966.72 0.00 1,249.47504006727,938.88 0.00 0.00 7,938.8850400673Out Servs-T&D Maint - Main 6,067.21 0.00 0.00 6,067.21504006755,316.62 0.00 (9.72)5,306.9050400902Out Servs-Cust Acct Mtr Rdng 33,362.97 10,833.34 0.00 44,196.315040090364,564.96 9,669.05 0.00 74,234.0150400905Out Servs-Cust Acct Misc Exp 106.79 0.00 0.00 106.79504009214,063.36 832.50 0.00 4,895.8650400923Out Servs-A&G Ops 21,021.52 2,038.53 0.00 23,060.0550400932Out Servs-A&G Maint Plnt 70.00 0.00 0.00 70.0050405903Print & Postage-Cust Acct Rcrd 131,525.80 23,963.56 0.00 155,489.3650605602Prchsd Wtr-SOS Ops 131,495.30 0.00 0.00 131,495.3050610623772,555.37 342,304.84 0.00 1,114,860.2150610665Prchsd Pwr-T&D Ops Misc Ex 136,293.20 34,754.96 0.00 171,048.1650620626Utilities-Pump Ops Misc Exp 848.67 268.06 0.00 1,116.7350620633Utilities-Pump Maint Eq 887.98 51.28 0.00 939.2650620651Utilities-Wtr Tmt Maint Strct 18,356.55 312.35 0.00 18,668.9050620665Utilities-T&D Ops Misc Exp 4,226.09 581.14 0.00 4,807.2350620921Utilities-A&G Ops Off Suppl 13,323.40 1,694.61 0.00 15,018.01506256435,082.00 924.00 0.00 6,006.0050635614Chmcals-SOS Maint Wlls&Spr 4,738.05 0.00 0.00 4,738.055063564195,079.96 56,237.57 0.00 151,317.5350645000Trnsprt Cst-ES 364,708.97 65,542.13 (53.00)430,198.10506456001,442.05 246.67 0.00 1,688.72506456012,964.40 394.75 0.00 3,359.1550645603Trnsprt Cst-SOS Ops Misc 0.00 249.03 0.00 249.0350645611Trnsprt Cst-SOS Maint Strctrs 1,356.57 134.07 0.00 1,490.64506456141,089.61 147.31 0.00 1,236.925064561618.74 0.00 0.00 18.7450645620548.69 116.79 0.00 665.48
SUZ-W-20-02IPUC DR 1AttachmentPage 34 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jul 31, 2017
Run on 10/09/20 at 04:22 PM Style: UWGNEBS
Period Beginning Ending
50645630 Trnsprt Cst-Pump Maint Sup&Eng 336.45 60.83 0.00 397.2850645631Trnsprt Cst-Pump Maint Strctrs 803.57 267.76 0.00 1,071.3350645633Trnsprt Cst-Pump Maint Eq 7,849.94 1,651.18 0.00 9,501.1250645640790.05 151.27 0.00 941.325064564217,353.55 4,486.93 0.00 21,840.4850645651Trnsprt Cst-Wtr Tmt Maint Strc 1,914.04 226.75 0.00 2,140.7950645652Trnsprt Cst-Wtr Tmt Maint Eq 2,290.65 408.00 0.00 2,698.6550645660Trnsprt Cst-T&D Ops Sup&Eng 1,326.82 134.49 0.00 1,461.3150645661Trnsprt Cst-T&D Ops Strg Faclt 35.00 0.00 0.00 35.0050645662Trnsprt Cst-T&D Ops Line Ex 26,176.96 3,079.65 0.00 29,256.61506456639,381.03 2,214.14 0.00 11,595.1750645665Trnsprt Cst-T&D Ops Misc Ex 0.00 189.86 0.00 189.8650645670203.03 39.48 0.00 242.5150645673Trnsprt Cst-T&D Maint - Main 6,591.29 2,104.08 0.00 8,695.37506456756,291.80 1,547.06 0.00 7,838.8650645676Trnsprt Cst-T&D Maint - Meters 1,835.74 168.70 0.00 2,004.44506456772,575.73 51.06 0.00 2,626.7950645678Trnsprt Cst-T&D Maint-Misc Plt 71.15 39.19 0.00 110.3450645901Trnsprt Cst-Cust Acct Suprvsn 4,834.84 633.28 0.00 5,468.1250645902Trnsprt Cst-Cust Acct Mtr Rdng 12,082.06 2,639.71 0.00 14,721.775064590332,179.35 5,731.41 0.00 37,910.7650645920Trnsprt Cst-A&G Salaries 46,408.94 8,024.97 0.00 54,433.9150645932Trnsprt Cst-A&G Maint Plnt 741.95 59.07 0.00 801.0250646000Transportation Cost -Trnsfrred (356,120.09)0.00 (65,489.13)(421,609.22)50650603 Office Exp-SOS Ops Misc 300.00 185.00 0.00 485.0050650626Office Exp-Pump Ops Misc Exp 19,550.64 3,720.24 0.00 23,270.88506506321,367.10 0.00 0.00 1,367.10506506522,859.52 0.00 0.00 2,859.5250650661Office Exp-T&D Ops Strg Faclt 12,218.06 2,035.51 0.00 14,253.5750650662Office Exp-T&D Ops Line Ex 287.87 308.11 (93.90)502.0850650665Office Exp-T&D Ops Misc Ex 4,805.86 0.00 0.00 4,805.865065090327,094.14 3,569.77 0.00 30,663.9150650905Office Exp-Cust Acct Misc Exp 736.54 0.00 0.00 736.5450650921Office Exp-A&G Ops Off Suppl 80,049.52 13,593.91 0.00 93,643.435065092353,077.50 8,800.00 0.00 61,877.5050650930Office Exp-A&G Ops Misc Gen 84,163.77 12,410.46 0.00 96,574.2350651660Advertising Exp-A&G 66,957.26 9,733.47 0.00 76,690.7350655631Misc Exp-Pump Maint Strctrs 56,008.23 14,681.88 0.00 70,690.1150655651Misc Exp-Wtr Tmt Maint Strct 4,525.99 740.00 0.00 5,265.995065567275.00 0.00 0.00 75.0050655673Misc Exp-T&D Maint - Main 975.00 0.00 0.00 975.0050655675Misc Exp-T&D Maint - Services 4,600.00 25.00 (50.00)4,575.0050655905Misc Exp-Cust Acct Misc Exp (7.88)0.00 0.00 (7.88)70100403 Depreciation - Utility Plant 4,366,148.78 738,027.09 0.00 5,104,175.8770203408Real Estate Tax 1,011,610.98 168,601.83 0.00 1,180,212.8170250408Payroll Taxes 267,279.44 35,170.05 (2.69)302,446.80708004302,214,229.52 370,515.11 0.00 2,584,744.6470900419Interest income (1,659.99)0.00 (277.48)(1,937.47)71000431 Other interest 1,552.67 0.00 (205.38)1,347.2971050419AFUDC Gross Up (29,492.55)0.00 (5,807.68)(35,300.23)71051419 AFUDC Debt (26,563.57)0.00 (5,230.90)(31,794.47)71052419 AFUDC Equity (44,570.89)0.00 (8,776.92)(53,347.81)71100415 Mdse & jobbing - Income (84.38)0.00 0.00 (84.38)71251418 Misc Non Oper Rental Income (29,672.40)0.00 (4,979.05)(34,651.45)71252426 Misc Income/Deduction 22,443.26 1,729.03 (3,101.93)21,070.3671253426Non Recoverable 27,086.81 6,223.91 0.00 33,310.7271255406Amort of Util Plt Acquis Adj 10,356.00 2,200.00 (474.00)12,082.0080100409Current-federal 780,228.00 1,565,319.42 0.00 2,345,547.4280150409Current-state 161,906.00 357,168.85 0.00 519,074.8580200410515,316.00 0.00 (22,724.56)492,591.4480250410Deferred-State Income taxes 133,897.00 285.62 0.00 134,182.6280400411Investment Tax Cr,amortization (24,120.00)0.00 (4,020.00)(28,140.00)90400904 121,108.96 19,631.64 (986.76)139,753.84908509232,344,270.49 384,569.05 (834.82)2,728,004.7290890426187,418.07 14,623.08 (200.06)201,841.0990950000F B T-ES (1,716,953.14)0.00 (216,413.24)(1,933,366.38)90950600 F B T-SOS Ops Sup & Eng 8,564.03 942.49 0.00 9,506.5290950601F B T-SOS Ops Lbr & Exp 16,577.47 1,507.78 0.00 18,085.2590950603F B T-SOS Ops Misc 0.00 951.12 0.00 951.1290950611F B T-SOS Maint Strctrs 7,631.12 512.09 0.00 8,143.2190950614F B T-SOS Maint Wlls&Spr 6,281.78 562.63 0.00 6,844.4190950616F B T-SOS Maint Sply Mains 151.97 0.00 0.00 151.9790950620F B T-Pump Ops Sup & Eng 3,113.10 446.05 0.00 3,559.1590950624F B T-Pump Ops Lbr & Exp 154,368.51 18,171.51 0.00 172,540.0290950630F B T-Pump Maint Sup&Eng 1,847.02 232.39 0.00 2,079.4190950631F B T-Pump Maint Strctrs 4,319.20 1,022.72 0.00 5,341.9290950633F B T-Pump Maint Eq 44,600.71 6,306.84 0.00 50,907.5590950640F B T-Wtr Tmt Ops Sup&Eng 4,277.30 577.84 0.00 4,855.1490950642F B T-Wtr Tmt Ops Lbr&Exp 96,114.46 17,138.29 0.00 113,252.7590950651F B T-Wtr Tmt Maint Strct 10,450.10 866.11 0.00 11,316.2190950652F B T-Wtr Tmt Maint Equip 12,532.43 1,558.38 0.00 14,090.8190950660F B T-T&D Ops Sup&Eng 8,223.06 513.67 0.00 8,736.73
SUZ-W-20-02IPUC DR 1AttachmentPage 35 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jul 31, 2017
Run on 10/09/20 at 04:22 PM Style: UWGNEBS
Period Beginning Ending
90950662 F B T-T&D Ops Line Ex 139,038.99 11,762.99 0.00 150,801.9890950663F B T-T&D Ops Meter Exp 52,569.48 8,457.14 0.00 61,026.6290950665F B T-T&D Ops Misc Ex 0.00 725.14 0.00 725.1490950670F B T-T&D Maint Sup & Eng 1,088.63 150.74 0.00 1,239.3790950673F B T-T&D Maint - Main 38,399.42 8,036.81 0.00 46,436.2390950675F B T-T&D Maint - Services 36,691.87 5,909.18 0.00 42,601.0590950676F B T-T&D Maint - Meters 10,873.86 644.33 0.00 11,518.1990950677F B T-T&D Maint - Hydrants 14,126.40 195.01 0.00 14,321.4190950678F B T-T&D Maint - Misc Plnt 306.38 149.69 0.00 456.0790950901F B T-Cust Acct Suprvsn 28,230.86 2,418.88 0.00 30,649.7490950902F B T-Cust Acct Mtr Rdng 67,848.71 10,082.61 0.00 77,931.3290950903F B T-Cust Acct Rcrds&Coll 179,856.57 21,891.69 0.00 201,748.2690950920F B T-A&G Salaries 261,798.38 30,652.20 0.00 292,450.5890950932F B T-A&G Maint Plnt 5,146.57 225.58 0.00 5,372.1591400924Liability Insurance-A&G Ops 99.99 124.99 0.00 224.989146092560,589.41 9,698.71 0.00 70,288.1291500926Pension-A&G Ops 606,498.00 101,083.00 0.00 707,581.0091550926(110,502.00)0.00 (18,417.00)(128,919.00)91700926 792,039.76 78,658.86 (5,165.23)865,533.399180092695,172.87 14,466.54 0.00 109,639.4191850000Other Employee Benefits-ES 0.01 0.00 0.00 0.01918509263,424.43 1,122.00 0.00 4,546.4391860926(1,533.51)136.20 0.00 (1,397.31)91900928 56,672.97 0.00 0.00 56,672.979200092817,896.02 2,982.67 0.00 20,878.69920509281,238.00 0.00 0.00 1,238.00920509305,833.32 972.22 0.00 6,805.54920529306,719.90 977.15 0.00 7,697.059205367227,784.35 4,647.39 0.00 32,431.74920569305,526.00 921.00 0.00 6,447.0092061623128,826.00 21,471.00 0.00 150,297.009206493022,278.67 3,752.88 0.00 26,031.5592200624164.29 0.00 0.00 164.2992200626475.53 0.00 0.00 475.5392200903160.62 0.00 0.00 160.629220093045,085.69 4,647.54 (94.00)49,639.23923009307,973.71 0.00 0.00 7,973.719260092384.00 0.00 0.00 84.0092600930(6,804.39)0.00 0.00 (6,804.39)92600932 23,776.79 6,568.98 0.00 30,345.77UW All Accounts 0.00 27,360,397.17 (27,360,397.17)(0.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 36 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Aug 31, 2017
Run on 10/09/20 at 04:23 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 412,337,608.96 4,111,068.51 (175,715.06)416,272,962.4110600000Cnstrction Csts Not Classified 8,684,889.72 1,119,982.60 (3,799,579.20)6,005,293.1210700000Construction work in progress 4,409,699.56 3,275,724.86 (2,801,396.66)4,884,027.7610750000CWIP – Suspense 483,954.28 19,148.90 (530,539.98)(27,436.80)10800000 Utility Accumulated Depr (114,360,582.83)560,229.86 (733,600.05)(114,533,953.02)10810000 Retirement work in progress 267,117.10 230,560.32 (215,256.33)282,421.0910900000Accumulated Cost of Removal 444,837.28 206,476.70 (1,327.65)649,986.3311100000Utility Accumulated Depr -CIAC (34,754,231.03)0.00 (214,739.63)(34,968,970.66)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (165,483.18)474.00 (2,200.00)(167,209.18)12100000 Non-Utility Property 11,053.83 0.00 0.00 11,053.8313120000Collections41,000.00 0.00 0.00 41,000.0013150000Operating Cash Acct - Citi 42.39 0.00 0.00 42.3913501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 3,624,746.24 780,694.90 0.00 4,405,441.1414201000AR Cash Accrual (1,747,199.72)59,299.61 0.00 (1,687,900.11)14309000 Accounts Receivable-Other 27,089.39 21,531.14 (14,230.44)34,390.0914310000AR - M&J billed 8,016.43 0.00 0.00 8,016.4314400000Provision Uncllctble Acct (Cr)(300,000.00)0.00 0.00 (300,000.00)14410000 Provision Uncllctble Acct-Othr (11,000.00)0.00 0.00 (11,000.00)14605000 IC Money Pool Receivable 863,144.41 4,392,504.53 (857,073.92)4,398,575.0115000000Capital&Maint Inv Nonexempt 95,526.76 4,190.41 0.00 99,717.1715010000169,403.53 0.00 0.00 169,403.5315020000Other Inventory 58,366.89 393.36 (1,079.08)57,681.1715030000Chemical Inventory 54,781.99 34,184.65 (28,709.39)60,257.2516599000Prepaid Expenses-Other 12,800.00 0.00 (8,800.00)4,000.0017300000Unbilled Revenue 9,388,422.00 204,948.00 0.00 9,593,370.0018300000Prelim Survey and Inv. Chrgs 471,821.48 65,685.99 0.00 537,507.4718404000Clearing - Capital Work Order 959.24 0.12 (960.29)(0.93)18499000 Clearing - AP and Procument 0.00 0.00 0.00 0.00186090001,289,137.20 277.71 (56,221.00)1,233,193.91186200001,115,290.29 0.00 0.00 1,115,290.2918621000Dfrrd Relocation Exp - Approve 40,063.20 0.00 (977.15)39,086.05186230001,581,987.19 6,349.96 (305.33)1,588,031.8218625000Deferred Pwr Costs - Approved 365,007.89 0.00 (21,471.00)343,536.8918650000(373,942.35)0.00 (4,647.40)(378,589.75)18653000 (271,587.93)0.00 (3,766.71)(275,354.64)18680000 Deferred rate charges 50,705.35 0.00 (2,982.67)47,722.6818699000Other Regulatory Assets 28,809.82 0.00 (1,018.22)27,791.6018714000267,269.37 30,219.44 0.00 297,488.8119010000Def. Federal Inc Taxes- Other 121,729.82 0.00 0.00 121,729.8219012000Def State Income Taxes- Other 50,667.37 0.00 0.00 50,667.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019101000Def. FIT-FAS109 ITC 220,863.00 0.00 (1,305.00)219,558.0019103000Def. FIT-F71/F109 G/U ITC 146,849.00 0.00 (868.00)145,981.0019131000Def.SIT-FAS109 ITC 51,869.00 0.00 (307.00)51,562.0019132000Def. SIT-F71/F109 G/U ITC 34,509.00 0.00 (204.00)34,305.0020100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (81,437,834.97)0.00 0.00 (81,437,834.97)21600000 RE - Cumulated Income (86,345,915.50)0.00 0.00 (86,345,915.50)21800000 AOCI - Pension 6,634,520.79 0.00 0.00 6,634,520.7921805000AOCI - PBOP (1,409,359.03)0.00 0.00 (1,409,359.03)23200000 Accounts Payable (943,765.72)293,592.45 (867,414.98)(1,517,588.25)23210000 Accounts Payable Reversing (22,942.62)0.00 (22,636.61)(45,579.23)23211000 (94,234.05)0.00 (6,345.00)(100,579.05)23220000 AP - Inventory Accrued (1,674.74)1,038.37 (532.23)(1,168.60)23601000 Property Taxes Accrued (1,180,212.81)0.00 (168,601.83)(1,348,814.64)23610000 Franchise taxes Accrued (156,552.39)156,513.51 (173,895.59)(173,934.47)23641000 Federal Income Tax Accrued (7,496,914.66)0.00 (1,180,806.26)(8,677,720.92)23651000 State Income Tax Accrued (1,892,404.21)0.00 (261,315.05)(2,153,719.26)23661000 FICA Tax Accrued (19,009.44)110.61 (4,940.81)(23,839.64)23662000 (37.77)25.93 (20.56)(32.40)23663000 (521.87)116.13 (46.28)(452.02)23670000 Sales & Use Taxes Accrued (79,455.85)20,006.56 (4,033.62)(63,482.91)23699000 Other Accrued Taxes 27,895.86 0.00 (27,271.81)624.0524205000Accrued - Payroll (258,923.45)23,717.19 (95,091.99)(330,298.25)24215000 Accrued - Power (483,980.98)0.00 (19,385.57)(503,366.55)24220000 Accrued - Sludge Removal 0.00 0.00 0.00 0.0024245000Accrued - Vacation (94,070.00)0.00 0.00 (94,070.00)24246000 Accrued - Bonus (192,731.00)0.00 (27,533.00)(220,264.00)24247000 Accrued - Employee Related (2,232.86)3,977.62 (1,765.10)(20.34)24248000 Accr - Employee Related Other (11,604.65)11,908.83 (15,267.46)(14,963.28)24299000 Accrued Other (6,929.99)0.00 0.00 (6,929.99)24301000 Employee W/hg-401K 0.00 46,889.82 (46,889.82)0.0024306000Employee withholding – PAC (50.00)100.00 (100.00)(50.00)24330000 Employee Withholding- Other 0.00 0.00 (20.00)(20.00)25200000 Advances for Construction (5,347,110.95)3,620.00 0.00 (5,343,490.95)25200001 CWIP non-taxable advances 280,763.89 3,620.00 (3,620.00)280,763.8925201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (1,270,921.00)55,300.00 0.00 (1,215,621.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 37 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Aug 31, 2017
Run on 10/09/20 at 04:23 PM Style: UWGNEBS
Period Beginning Ending
25380000 Other Deferred Credits (277,826.43)76.66 0.00 (277,749.77)25390000 Accrued SE LTIP (19,913.00)0.00 (812.00)(20,725.00)25402000 DefRegLiab F71/F109-Fed:ITC (454,088.00)2,684.00 0.00 (451,404.00)25500000 Deferred ITC (683,974.00)4,020.00 0.00 (679,954.00)26310000 Pension Accrued (10,439,513.65)0.00 (101,083.00)(10,540,596.65)27100000 Contribution in Aid of Cnstrct (111,997,526.57)0.00 (211,632.76)(112,209,159.33)27100001 CWIP non-taxable CIAC (1,938,365.49)2,257.00 (453,683.01)(2,389,791.50)27100002 In Service non-taxable CIAC (2,311,229.83)211,496.76 (2,121.00)(2,101,854.07)27101000 Taxable CIAC - Serv Laterals (3,505,432.39)0.00 (74,334.00)(3,579,766.39)27101001 CWIP taxable CIAC 111,101.84 15,995.00 (15,995.00)111,101.8427101002In Service taxable CIAC (144,373.02)58,339.00 0.00 (86,034.02)27110000 34,754,231.03 214,739.63 0.00 34,968,970.6628203000Def. FIT-MACRS (8,553,334.46)0.00 0.00 (8,553,334.46)28206000 Def. FIT- OCI Pension/PBOP 2,821,102.40 0.00 0.00 2,821,102.4028211000Def. FIT Benefit on DSIT 382,157.00 0.00 0.00 382,157.0028300000Def. FIT-Other (719,720.44)0.00 (247,982.65)(967,703.09)28301000 Def. FIT-Tank Painting (250,751.00)0.00 0.00 (250,751.00)28302000 Def. FIT-Rate Expenses (23,168.00)0.00 0.00 (23,168.00)28303000 Def. FIT-Deferred Charges 82,349.00 0.00 0.00 82,349.0028304000Def. FIT-Relocation Expense (15,508.00)0.00 0.00 (15,508.00)28305000 Def. FIT-M_S Fees 434,267.00 0.00 0.00 434,267.0028306000Def. FIT-Pensions (243,579.00)0.00 0.00 (243,579.00)28307000 Def. FIT-PEBOP 1,751,955.85 0.00 0.00 1,751,955.8528308000Def. FIT-Cost of Removal (600,790.00)0.00 0.00 (600,790.00)28310000 Def. FIT-Uncollectibles 100,832.00 0.00 0.00 100,832.0028312000Def. FIT - AFUDC Equity (437,131.00)0.00 0.00 (437,131.00)28313000 Def. FIT - AFUDC Equity GU (421,700.57)0.00 0.00 (421,700.57)28314000 (634,212.00)0.00 0.00 (634,212.00)28350000 Def. SIT- Other (172,917.62)0.00 (67,550.82)(240,468.44)28353000 Def. SIT - Tank Painting (57,350.00)0.00 0.00 (57,350.00)28354000 Def. SIT-Pensions (17,102.00)0.00 0.00 (17,102.00)28355000 Def. SIT-Post Retrmnt Benefits 362,030.72 0.00 0.00 362,030.7228356000Def. SIT-AFUDC Equity (98,160.00)0.00 0.00 (98,160.00)28357000 Def. SIT-Excess Depreciation (1,749,981.03)0.00 0.00 (1,749,981.03)28358000 Def. SIT- Cost of Removal (120,798.00)0.00 0.00 (120,798.00)28359000 Def. SIT- Relocation (3,451.00)0.00 0.00 (3,451.00)28360000 Def. SIT- OCI Pension/PBOP 620,824.84 0.00 0.00 620,824.8428363000107,279.00 0.00 0.00 107,279.0028364000Def. SIT - AFUDC Equity GU (96,272.53)0.00 0.00 (96,272.53)28365000 (148,946.00)0.00 0.00 (148,946.00)40100461 General Sales (4,108.32)0.00 0.00 (4,108.32)40105461 (8,213,508.78)0.00 (3,668,543.36)(11,882,052.14)40106461 Meter Sale-Residential facili (6,452,026.83)0.00 (1,053,119.03)(7,505,145.86)40110461 (4,877,409.88)0.00 (2,001,274.17)(6,878,684.05)40111461 Meter Sale-Commercial facility (1,435,460.47)0.00 (228,142.37)(1,663,602.84)40120461 (48,677.92)0.00 (18,226.86)(66,904.78)40121461 Meter Sale-public auth fac (17,553.39)0.00 (2,491.78)(20,045.17)40140462 Private Fire protection facili (628,450.84)0.00 (118,834.87)(747,285.71)40145463 Public Fire protection facilit (3,545.63)0.00 0.00 (3,545.63)40200471 Miscellaneous service revenue (7,600.00)0.00 (680.00)(8,280.00)40205472 Rents from water property (4,622.92)0.00 (1,000.00)(5,622.92)40245471 Turn on fees (17,965.00)0.00 (1,830.00)(19,795.00)40300474 (6,171,044.00)0.00 (291,311.00)(6,462,355.00)40301474 Reg Unbill facility charge rev (112,878.00)86,363.00 0.00 (26,515.00)50000000 Payroll Clearing 0.00 584,299.94 (584,299.94)0.0050100000Supv Labor-ES 4,697.89 3,008.68 0.00 7,706.5750100600Supv Lbr-SOS Ops Sup & Eng 16,152.29 2,693.06 (190.30)18,655.0550100601Supv Lbr-SOS Ops Lbr & Exp 31,749.90 3,293.08 (155.96)34,887.0250100603Supv Lbr-SOS Ops Misc 4,848.50 2,619.40 (224.41)7,243.4950100614Supv Lbr-SOS Maint Wlls&Spr 57,435.97 7,831.47 0.00 65,267.44501006206,681.25 1,124.68 0.00 7,805.9350100624Supv Lbr-Pump Ops Lbr & Exp 74,438.43 10,759.57 (170.42)85,027.58501006304,226.00 732.29 0.00 4,958.29501006409,720.06 1,516.20 0.00 11,236.265010064225,423.03 1,407.26 0.00 26,830.2950100660Supv Lbr-T&D Ops Sup&Eng 9,720.62 4,245.65 0.00 13,966.2750100662Supv Lbr-T&D Ops Line Exp 42,521.42 6,252.48 (363.81)48,410.0950100670Supv Lbr-T&D Maint Sup &Eng 2,443.92 355.29 0.00 2,799.2150100901Supv Lbr-Cust Acct Suprvsn 47,436.85 6,682.47 (583.39)53,535.9350100903Supv Lbr-Cust Acct Rcrds&Coll 72,808.63 14,857.94 (984.31)86,682.2650100920Supv Lbr-A&G Ops Salaries 969,744.95 169,178.86 (3,133.29)1,135,790.5250100930Supv Lbr-A&G Misc Gen Exp (480.77)0.00 0.00 (480.77)50100932 Supv Lbr-A&G Maint Plnt 1,855.79 312.22 0.00 2,168.0150105600Drct Lbr-SOS Ops Sup & Eng 1,597.51 0.00 (309.36)1,288.1550105601Drct Lbr-SOS Ops Lbr & Exp 237.76 0.00 0.00 237.7650105611Drct Lbr-SOS Maint Strctrs 14,910.01 4,877.20 0.00 19,787.2150105616Drct Lbr-SOS Maint Sply Mains 261.10 0.00 0.00 261.1050105620Drct Lbr-Pump Ops Sup & Eng (55.00)0.00 0.00 (55.00)50105624 Drct Lbr-Pump Ops Lbr & Exp 254,419.15 34,173.40 (6,874.41)281,718.1450105631Drct Lbr-Pump Maint Strctrs 12,352.28 1,035.75 0.00 13,388.0350105633Drct Lbr-Pump Maint Equip 95,339.17 16,297.11 (101.31)111,534.9750105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 208,674.28 51,364.01 (1,067.24)258,971.05
SUZ-W-20-02IPUC DR 1AttachmentPage 38 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Aug 31, 2017
Run on 10/09/20 at 04:23 PM Style: UWGNEBS
Period Beginning Ending
50105652 Drct Lbr-Wtr Tmt Maint Equip 28,936.83 5,394.06 0.00 34,330.8950105660Drct Lbr-T&D Ops Sup&Eng 446.34 127.16 0.00 573.5050105661331.80 0.00 0.00 331.8050105662Drct Lbr-T&D Ops Line Ex 252,741.11 27,496.78 (67.56)280,170.3350105663Drct Lbr-T&D Ops Meter Exp 126,287.33 14,772.48 (2,248.21)138,811.6050105665Drct Lbr-T&D Ops Misc Ex 39,398.27 6,097.71 (1,333.42)44,162.5650105672Drct Lbr-T&D Maint Rsrvrs&Stn 0.00 170.34 0.00 170.3450105673Drct Lbr-T&D Maint - Main 86,901.35 21,890.51 (1,401.92)107,389.9450105675Drct Lbr-T&D Maint - Services 86,651.51 8,462.98 (923.69)94,190.8050105676Drct Lbr-T&D Maint - Meters 21,462.98 3,074.79 0.00 24,537.7750105677Drct Lbr-T&D Maint - Hydrants 23,615.38 0.00 (352.75)23,262.6350105678Drct Lbr-T&D Maint -Misc Plnt 2,692.05 0.00 (270.78)2,421.2750105902Drct Lbr-Cust Acct Mtr Rdng 151,950.86 26,694.78 (1,145.80)177,499.8450105903Drct Lbr-Cust Acct Rcrds&Coll 315,888.58 54,909.92 (822.80)369,975.7050105920Drct Lbr-A&G Ops Salaries 559,554.92 90,834.32 (9,377.61)641,011.6350105932Drct Lbr-A&G Maint Plnt 8,052.01 324.14 0.00 8,376.1550115675D L T-T&D Maint - Services (1,147.20)0.00 0.00 (1,147.20)50120000 S L T out-ES (4,697.89)0.00 (3,008.68)(7,706.57)50120601 S L T out-SOS Ops Lbr & Exp 238.00 0.00 0.00 238.0050120614S L T out-SOS Maint Wlls&Spr (43,884.00)0.00 (6,857.00)(50,741.00)50120624 S L T out-Pump Ops Lbr & Exp (1,476.00)0.00 (382.00)(1,858.00)50120660 S L T out-T&D Ops Sup&Eng 4,504.00 0.00 (685.00)3,819.0050120901S L T out-Cust Acct Suprvsn 444.00 0.00 0.00 444.0050120903S L T out-Cust Acct Rcrds&Coll (39.00)0.00 (47.00)(86.00)50120920 S L T out-A&G Ops Salaries (476,589.94)288.03 (89,690.33)(565,992.24)50125633 D L T out-Pump Maint Equip 1,313.55 0.00 0.00 1,313.5550125665D L T out-T&D Ops Misc Ex (35,811.93)0.00 (5,556.39)(41,368.32)50125678 D L T out-T&D Maint -Misc Plnt (1,313.55)0.00 0.00 (1,313.55)50125920 D L T out-A&G Ops Salaries (521,498.40)1,864.55 (76,225.88)(595,859.73)50300624 Material-Pump Ops Lbr & Exp 32,176.38 5,325.41 0.00 37,501.7950300632Material-Pump Maint Pwr Prd 2,591.59 402.11 0.00 2,993.7050300633Material-Pump Maint Eq 1,520.46 195.31 (49.36)1,666.4150300640(566.40)0.00 0.00 (566.40)50300642 Material-Wtr Tmt Ops Lbr&Exp 14,620.05 1,145.81 0.00 15,765.8650300651Material-Wtr Tmt Maint Strct 0.00 260.97 0.00 260.9750300652Material-Wtr Tmt Maint Equip 8,402.16 0.00 0.00 8,402.1650300672Material-T&D Maint Rsrvrs&Stn 122.10 0.00 0.00 122.1050300673Material-T&D Maint - Main 7,614.75 1,508.24 0.00 9,122.9950300675Material-T&D Maint - Services 32,776.46 3,138.68 0.00 35,915.1450300677Material-T&D Maint - Hydrants 162.52 0.00 0.00 162.5250300902Material-Cust Acct Mtr Rdng 717.13 639.32 0.00 1,356.4550310604Rent-SOS Ops 1,268.11 0.00 0.00 1,268.1150310921Rent-A&G Ops Off Suppl&Exp 5,858.49 788.12 0.00 6,646.6150400601Out Servs-SOS Ops Lbr & Exp 1,102.19 0.00 0.00 1,102.19504006133,178.64 0.00 0.00 3,178.64504006222,315.34 0.00 0.00 2,315.3450400624206.09 0.00 0.00 206.0950400626Out Servs-Pump Ops Misc Exp 2,799.55 0.00 0.00 2,799.5550400632Out Servs-Pump Maint Pwr Prd 20,166.37 13,350.05 0.00 33,516.4250400633Out Servs-Pump Maint Eq 10,491.62 1,685.64 0.00 12,177.2650400635Out Servs-Wtr Tmt Lab Testing 42,471.80 34,540.90 0.00 77,012.70504006420.00 331.86 0.00 331.865040064318,913.46 0.00 0.00 18,913.4650400651Out Servs-Wtr Tmt Maint Strct 2,497.14 275.44 0.00 2,772.5850400652Out Servs-Wtr Tmt Maint Equip 26,510.06 0.00 0.00 26,510.0650400662Out Servs-T&D Ops Line Ex 12,547.41 2,063.97 0.00 14,611.3850400663Out Servs-T&D Ops Meter Exp 1,249.47 0.00 0.00 1,249.4750400665Out Servs-T&D Ops Misc Ex 0.00 985.00 0.00 985.00504006727,938.88 0.00 0.00 7,938.8850400673Out Servs-T&D Maint - Main 6,067.21 0.00 0.00 6,067.21504006755,306.90 0.00 0.00 5,306.9050400902Out Servs-Cust Acct Mtr Rdng 44,196.31 9,514.60 0.00 53,710.915040090374,234.01 11,260.24 0.00 85,494.2550400905Out Servs-Cust Acct Misc Exp 106.79 76.52 0.00 183.31504009214,895.86 370.00 0.00 5,265.8650400923Out Servs-A&G Ops 23,060.05 1,764.15 0.00 24,824.2050400932Out Servs-A&G Maint Plnt 70.00 0.00 0.00 70.0050405903Print & Postage-Cust Acct Rcrd 155,489.36 21,493.91 0.00 176,983.2750605602Prchsd Wtr-SOS Ops 131,495.30 0.00 0.00 131,495.30506106231,114,860.21 287,063.37 0.00 1,401,923.5850610665Prchsd Pwr-T&D Ops Misc Ex 171,048.16 51,949.98 0.00 222,998.1450620626Utilities-Pump Ops Misc Exp 1,116.73 140.43 0.00 1,257.1650620633Utilities-Pump Maint Eq 939.26 97.08 0.00 1,036.3450620651Utilities-Wtr Tmt Maint Strct 18,668.90 522.72 0.00 19,191.6250620665Utilities-T&D Ops Misc Exp 4,807.23 597.02 0.00 5,404.2550620921Utilities-A&G Ops Off Suppl 15,018.01 2,065.11 0.00 17,083.12506256436,006.00 1,344.00 0.00 7,350.0050635614Chmcals-SOS Maint Wlls&Spr 4,738.05 0.00 0.00 4,738.0550635641151,317.53 72,388.57 0.00 223,706.1050645000Trnsprt Cst-ES 430,198.10 73,166.09 (40,234.34)463,129.85506456001,688.72 229.19 (103.32)1,814.59506456013,359.15 304.09 (137.10)3,526.14
SUZ-W-20-02IPUC DR 1AttachmentPage 39 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Aug 31, 2017
Run on 10/09/20 at 04:23 PM Style: UWGNEBS
Period Beginning Ending
50645611 Trnsprt Cst-SOS Maint Strctrs 1,490.64 342.76 (154.53)1,678.87506456141,236.92 79.99 (36.06)1,280.855064561618.74 0.00 0.00 18.7450645620665.48 106.80 (48.15)724.135064562431,896.58 3,710.45 (1,672.83)33,934.2050645630397.28 60.91 (27.46)430.7350645631Trnsprt Cst-Pump Maint Strctrs 1,071.33 174.74 (78.78)1,167.2950645633Trnsprt Cst-Pump Maint Eq 9,501.12 1,544.18 (696.18)10,349.1250645640941.32 135.35 (61.03)1,015.645064564221,840.48 4,620.58 (2,083.14)24,377.9250645651Trnsprt Cst-Wtr Tmt Maint Strc 2,140.79 164.92 (74.35)2,231.3650645652Trnsprt Cst-Wtr Tmt Maint Eq 2,698.65 473.09 (213.29)2,958.4550645660Trnsprt Cst-T&D Ops Sup&Eng 1,461.31 233.40 (105.22)1,589.4950645661Trnsprt Cst-T&D Ops Strg Faclt 35.00 0.00 0.00 35.0050645662Trnsprt Cst-T&D Ops Line Ex 29,256.61 3,029.76 (1,365.94)30,920.435064566311,595.17 1,424.42 (642.18)12,377.4150645665Trnsprt Cst-T&D Ops Misc Ex 189.86 26.30 (11.86)204.3050645670242.51 31.58 (14.24)259.85506456720.00 10.94 (4.94)6.0050645673Trnsprt Cst-T&D Maint - Main 8,695.37 1,948.76 (878.58)9,765.55506456757,838.86 956.83 (431.38)8,364.3150645676Trnsprt Cst-T&D Maint - Meters 2,004.44 241.66 (108.95)2,137.15506456772,626.79 0.00 0.00 2,626.7950645678Trnsprt Cst-T&D Maint-Misc Plt 110.34 0.00 0.00 110.3450645901Trnsprt Cst-Cust Acct Suprvsn 5,468.12 579.21 (261.13)5,786.2050645902Trnsprt Cst-Cust Acct Mtr Rdng 14,721.77 2,397.70 (1,080.98)16,038.495064590337,910.76 5,915.86 (2,667.11)41,159.5150645920Trnsprt Cst-A&G Salaries 54,433.91 7,025.22 (3,167.26)58,291.8750645932Trnsprt Cst-A&G Maint Plnt 801.02 61.29 (27.63)834.6850646000Transportation Cost -Trnsfrred (421,609.22)27,035.72 (59,967.47)(454,540.97)50650603 Office Exp-SOS Ops Misc 485.00 0.00 0.00 485.0050650626Office Exp-Pump Ops Misc Exp 23,270.88 3,637.28 0.00 26,908.16506506321,367.10 0.00 0.00 1,367.10506506522,859.52 0.00 0.00 2,859.5250650661Office Exp-T&D Ops Strg Faclt 14,253.57 2,051.11 0.00 16,304.6850650662Office Exp-T&D Ops Line Ex 502.08 0.00 0.00 502.0850650665Office Exp-T&D Ops Misc Ex 4,805.86 169.60 0.00 4,975.465065090330,663.91 4,200.29 0.00 34,864.2050650905Office Exp-Cust Acct Misc Exp 736.54 0.00 0.00 736.5450650921Office Exp-A&G Ops Off Suppl 93,643.43 8,981.35 (5,594.22)97,030.565065092361,877.50 8,800.00 0.00 70,677.5050650930Office Exp-A&G Ops Misc Gen 96,574.23 1,647.27 0.00 98,221.5050651660Advertising Exp-A&G 76,690.73 5,052.50 0.00 81,743.2350655631Misc Exp-Pump Maint Strctrs 70,690.11 21,322.03 0.00 92,012.1450655632Misc Exp-Pump Maint Pwr Prd 0.00 103.89 0.00 103.8950655651Misc Exp-Wtr Tmt Maint Strct 5,265.99 2,075.09 0.00 7,341.085065567275.00 0.00 0.00 75.0050655673Misc Exp-T&D Maint - Main 975.00 0.00 0.00 975.0050655675Misc Exp-T&D Maint - Services 4,575.00 0.00 (1,075.00)3,500.0050655905Misc Exp-Cust Acct Misc Exp (7.88)0.00 0.00 (7.88)70100403 Depreciation - Utility Plant 5,104,175.87 733,259.87 0.00 5,837,435.7470203408Real Estate Tax 1,180,212.81 168,601.83 0.00 1,348,814.6470250408Payroll Taxes 302,446.80 41,517.73 (24.80)343,939.73708004302,584,744.64 362,499.67 0.00 2,947,244.3270900419Interest income (1,937.47)0.00 (277.71)(2,215.18)71000431 Other interest 1,347.29 0.00 (222.64)1,124.6571050419AFUDC Gross Up (35,300.23)0.00 (6,044.63)(41,344.86)71051419 AFUDC Debt (31,794.47)0.00 (5,444.34)(37,238.81)71052419 AFUDC Equity (53,347.81)0.00 (9,135.03)(62,482.84)71100415 Mdse & jobbing - Income (84.38)0.00 0.00 (84.38)71251418 Misc Non Oper Rental Income (34,651.45)0.00 (5,032.35)(39,683.80)71252426 Misc Income/Deduction 21,070.36 2,471.92 (1,523.00)22,019.2871253426Non Recoverable 33,310.72 6,234.62 0.00 39,545.3471255406Amort of Util Plt Acquis Adj 12,082.00 2,200.00 (474.00)13,808.0080100409Current-federal 2,345,547.42 1,180,806.26 0.00 3,526,353.6880150409Current-state 519,074.85 261,315.05 0.00 780,389.9080200410492,591.44 247,982.65 0.00 740,574.0980250410Deferred-State Income taxes 134,182.62 67,550.82 0.00 201,733.4480400411Investment Tax Cr,amortization (28,140.00)0.00 (4,020.00)(32,160.00)90400904 139,753.84 18,481.80 (857.99)157,377.65908509232,728,004.72 366,785.02 0.00 3,094,789.7490890426201,841.09 18,569.30 (147.30)220,263.0990950000F B T-ES (1,933,366.38)0.00 (241,494.89)(2,174,861.27)90950600 F B T-SOS Ops Sup & Eng 9,506.52 1,068.03 0.00 10,574.5590950601F B T-SOS Ops Lbr & Exp 18,085.25 1,416.73 0.00 19,501.9890950603F B T-SOS Ops Misc 951.12 1,231.75 0.00 2,182.8790950611F B T-SOS Maint Strctrs 8,143.21 1,596.95 0.00 9,740.1690950614F B T-SOS Maint Wlls&Spr 6,844.41 372.67 0.00 7,217.0890950616F B T-SOS Maint Sply Mains 151.97 0.00 0.00 151.9790950620F B T-Pump Ops Sup & Eng 3,559.15 497.61 0.00 4,056.7690950624F B T-Pump Ops Lbr & Exp 172,540.02 17,286.96 0.00 189,826.9890950630F B T-Pump Maint Sup&Eng 2,079.41 283.78 0.00 2,363.19
SUZ-W-20-02IPUC DR 1AttachmentPage 40 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Aug 31, 2017
Run on 10/09/20 at 04:23 PM Style: UWGNEBS
Period Beginning Ending
90950633 F B T-Pump Maint Eq 50,907.55 7,194.27 0.00 58,101.8290950640F B T-Wtr Tmt Ops Sup&Eng 4,855.14 630.62 0.00 5,485.7690950642F B T-Wtr Tmt Ops Lbr&Exp 113,252.75 21,527.23 0.00 134,779.9890950651F B T-Wtr Tmt Maint Strct 11,316.21 768.35 0.00 12,084.5690950652F B T-Wtr Tmt Maint Equip 14,090.81 2,204.11 0.00 16,294.9290950660F B T-T&D Ops Sup&Eng 8,736.73 1,087.37 0.00 9,824.1090950661205.21 0.00 0.00 205.2190950662F B T-T&D Ops Line Ex 150,801.98 14,115.62 0.00 164,917.6090950663F B T-T&D Ops Meter Exp 61,026.62 6,636.33 0.00 67,662.9590950665F B T-T&D Ops Misc Ex 725.14 122.52 0.00 847.6690950670F B T-T&D Maint Sup & Eng 1,239.37 147.14 0.00 1,386.5190950672F B T-T&D Maint Rsrvrs&Stn 0.00 50.98 0.00 50.9890950673F B T-T&D Maint - Main 46,436.23 9,079.24 0.00 55,515.4790950675F B T-T&D Maint - Services 42,601.05 4,457.85 0.00 47,058.9090950676F B T-T&D Maint - Meters 11,518.19 1,125.88 0.00 12,644.0790950677F B T-T&D Maint - Hydrants 14,321.41 0.00 0.00 14,321.4190950678F B T-T&D Maint - Misc Plnt 456.07 0.00 0.00 456.0790950901F B T-Cust Acct Suprvsn 30,649.74 2,698.50 0.00 33,348.2490950902F B T-Cust Acct Mtr Rdng 77,931.32 11,170.86 0.00 89,102.1890950903F B T-Cust Acct Rcrds&Coll 201,748.26 27,561.86 0.00 229,310.1290950920F B T-A&G Salaries 292,450.58 32,730.40 0.00 325,180.9890950932F B T-A&G Maint Plnt 5,372.15 285.52 0.00 5,657.6791400924Liability Insurance-A&G Ops 224.98 0.00 0.00 224.989146092570,288.12 7,898.19 0.00 78,186.3191500926Pension-A&G Ops 707,581.00 101,083.00 0.00 808,664.0091550926(128,919.00)0.00 (18,417.00)(147,336.00)91700926 865,533.39 94,166.45 (877.55)958,822.2991800926109,639.41 15,243.37 (15.50)124,867.2891850000Other Employee Benefits-ES 0.01 0.00 0.00 0.01918509264,546.43 0.00 0.00 4,546.4391860926(1,397.31)0.00 0.00 (1,397.31)91900928 56,672.97 0.00 0.00 56,672.979200092820,878.69 2,982.67 0.00 23,861.36920509281,238.00 0.00 0.00 1,238.00920509306,805.54 972.22 0.00 7,777.76920529307,697.05 977.15 0.00 8,674.209205367232,431.74 4,647.40 0.00 37,079.14920569306,447.00 921.00 0.00 7,368.0092061623150,297.00 21,471.00 0.00 171,768.009206493026,031.55 3,766.71 0.00 29,798.2692200624164.29 0.00 0.00 164.2992200626475.53 0.00 0.00 475.5392200903160.62 0.00 0.00 160.629220093049,639.23 7,691.92 (1,846.37)55,484.78923009307,973.71 349.83 0.00 8,323.549260092384.00 0.00 0.00 84.0092600930(6,804.39)0.00 0.00 (6,804.39)92600932 30,345.77 3,392.58 0.00 33,738.35UW All Accounts (0.00)22,185,365.68 (22,185,365.68)0.00
SUZ-W-20-02IPUC DR 1AttachmentPage 41 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Sep 30, 2017
Run on 10/09/20 at 04:31 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 416,272,962.41 1,667,311.52 (230,172.84)417,710,101.0910600000Cnstrction Csts Not Classified 6,005,293.12 2,380,090.33 (1,666,719.53)6,718,663.9210700000Construction work in progress 4,884,027.76 4,963,480.85 (4,071,306.96)5,776,201.6510750000CWIP – Suspense (27,436.80)3,853.33 (1,254.30)(24,837.77)10800000 Utility Accumulated Depr (114,533,953.02)207,139.55 (789,231.76)(115,116,045.23)10810000 Retirement work in progress 282,421.09 196,295.67 (117,230.32)361,486.4410900000Accumulated Cost of Removal 649,986.33 100,749.90 (18,499.92)732,236.3111100000Utility Accumulated Depr -CIAC (34,968,970.66)0.00 (215,225.53)(35,184,196.19)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (167,209.18)474.00 (2,200.00)(168,935.18)12100000 Non-Utility Property 11,053.83 0.00 0.00 11,053.8313120000Collections41,000.00 0.00 0.00 41,000.0013150000Operating Cash Acct - Citi 42.39 0.00 0.00 42.3913501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 4,405,441.14 210,224.09 0.00 4,615,665.2314201000AR Cash Accrual (1,687,900.11)3,779.75 0.00 (1,684,120.36)14309000 Accounts Receivable-Other 34,390.09 20,297.65 (19,274.75)35,412.9914310000AR - M&J billed 8,016.43 0.00 0.00 8,016.4314400000Provision Uncllctble Acct (Cr)(300,000.00)0.00 0.00 (300,000.00)14410000 Provision Uncllctble Acct-Othr (11,000.00)0.00 0.00 (11,000.00)14605000 IC Money Pool Receivable 4,398,575.01 1,627,105.69 (929,038.67)5,096,642.0315000000Capital&Maint Inv Nonexempt 99,717.17 1,432.05 0.00 101,149.2215010000169,403.53 0.00 0.00 169,403.5315020000Other Inventory 57,681.17 1,199.91 0.00 58,881.0815030000Chemical Inventory 60,257.25 4.91 (28,148.62)32,113.5416599000Prepaid Expenses-Other 4,000.00 92,000.00 0.00 96,000.0017300000Unbilled Revenue 9,593,370.00 0.00 (1,535,649.00)8,057,721.0018300000Prelim Survey and Inv. Chrgs 537,507.47 125,627.26 (958.95)662,175.7818404000Clearing - Capital Work Order (0.93)0.10 (0.15)(0.98)18499000 Clearing - AP and Procument 0.00 0.00 0.00 0.00186090001,233,193.91 847,633.94 (56,221.00)2,024,606.85186200001,115,290.29 0.00 0.00 1,115,290.2918621000Dfrrd Relocation Exp - Approve 39,086.05 0.00 (977.15)38,108.90186230001,588,031.82 5,311.13 (745.12)1,592,597.8318625000Deferred Pwr Costs - Approved 343,536.89 0.00 (21,471.00)322,065.8918650000(378,589.75)0.00 (4,647.39)(383,237.14)18653000 (275,354.64)0.00 (3,781.10)(279,135.74)18680000 Deferred rate charges 47,722.68 0.00 (2,982.67)44,740.0118699000Other Regulatory Assets 27,791.60 0.00 (1,018.22)26,773.3818714000297,488.81 34,668.13 0.00 332,156.9419010000Def. Federal Inc Taxes- Other 121,729.82 0.00 (1,845.00)119,884.8219012000Def State Income Taxes- Other 50,667.37 0.00 (423.00)50,244.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019101000Def. FIT-FAS109 ITC 219,558.00 0.00 (1,305.00)218,253.0019103000Def. FIT-F71/F109 G/U ITC 145,981.00 0.00 (868.00)145,113.0019131000Def.SIT-FAS109 ITC 51,562.00 0.00 (307.00)51,255.0019132000Def. SIT-F71/F109 G/U ITC 34,305.00 0.00 (204.00)34,101.0020100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (81,437,834.97)0.00 0.00 (81,437,834.97)21600000 RE - Cumulated Income (86,345,915.50)0.00 0.00 (86,345,915.50)21800000 AOCI - Pension 6,634,520.79 0.00 0.00 6,634,520.7921805000AOCI - PBOP (1,409,359.03)0.00 0.00 (1,409,359.03)23200000 Accounts Payable (1,517,588.25)334,093.34 (548,129.37)(1,731,624.28)23210000 Accounts Payable Reversing (45,579.23)18,646.06 0.00 (26,933.17)23211000 (100,579.05)0.00 (15,887.99)(116,467.04)23220000 AP - Inventory Accrued (1,168.60)11,653.52 (17.82)10,467.1023601000Property Taxes Accrued (1,348,814.64)0.00 (168,601.83)(1,517,416.47)23610000 Franchise taxes Accrued (173,934.47)171,059.21 (198,184.16)(201,059.42)23641000 Federal Income Tax Accrued (8,677,720.92)0.00 (52,203.32)(8,729,924.24)23651000 State Income Tax Accrued (2,153,719.26)0.00 (12,323.10)(2,166,042.36)23661000 FICA Tax Accrued (23,839.64)388.80 (2,030.27)(25,481.11)23662000 (32.40)0.79 (26.05)(57.66)23663000 (452.02)96.29 (9.56)(365.29)23670000 Sales & Use Taxes Accrued (63,482.91)621.50 (3,961.76)(66,823.17)23699000 Other Accrued Taxes 624.05 0.00 (22,273.69)(21,649.64)24205000 Accrued - Payroll (330,298.25)30,702.89 (50,604.35)(350,199.71)24215000 Accrued - Power (503,366.55)125,121.10 0.00 (378,245.45)24220000 Accrued - Sludge Removal 0.00 0.00 0.00 0.0024245000Accrued - Vacation (94,070.00)0.00 0.00 (94,070.00)24246000 Accrued - Bonus (220,264.00)0.00 (27,533.00)(247,797.00)24247000 Accrued - Employee Related (20.34)1,358.57 (2,540.12)(1,201.89)24248000 Accr - Employee Related Other (14,963.28)10,924.32 (13,586.40)(17,625.36)24299000 Accrued Other (6,929.99)0.00 0.00 (6,929.99)24301000 Employee W/hg-401K 0.00 45,842.28 (45,842.28)0.0024306000Employee withholding – PAC (50.00)100.00 (100.00)(50.00)24330000 Employee Withholding- Other (20.00)0.00 (40.00)(60.00)25200000 Advances for Construction (5,343,490.95)0.00 0.00 (5,343,490.95)25200001 CWIP non-taxable advances 280,763.89 0.00 0.00 280,763.8925201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (1,215,621.00)55,300.00 (847,356.00)(2,007,677.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 42 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Sep 30, 2017
Run on 10/09/20 at 04:31 PM Style: UWGNEBS
Period Beginning Ending
25380000 Other Deferred Credits (277,749.77)0.00 (1,511.37)(279,261.14)25390000 Accrued SE LTIP (20,725.00)0.00 (812.00)(21,537.00)25402000 DefRegLiab F71/F109-Fed:ITC (451,404.00)2,684.00 0.00 (448,720.00)25500000 Deferred ITC (679,954.00)4,020.00 0.00 (675,934.00)26310000 Pension Accrued (10,540,596.65)1,696,793.67 0.00 (8,843,802.98)27100000 Contribution in Aid of Cnstrct (112,209,159.33)60,411.11 (2,121.00)(112,150,869.22)27100001 CWIP non-taxable CIAC (2,389,791.50)373,057.17 (1,275,578.26)(3,292,312.59)27100002 In Service non-taxable CIAC (2,101,854.07)2,121.00 (229,860.38)(2,329,593.45)27101000 Taxable CIAC - Serv Laterals (3,579,766.39)0.00 0.00 (3,579,766.39)27101001 CWIP taxable CIAC 111,101.84 43,568.70 (22,887.00)131,783.5427101002In Service taxable CIAC (86,034.02)0.00 (43,568.70)(129,602.72)27110000 34,968,970.66 215,225.53 0.00 35,184,196.1928203000Def. FIT-MACRS (8,553,334.46)0.00 (1,055,924.00)(9,609,258.46)28206000 Def. FIT- OCI Pension/PBOP 2,821,102.40 1.00 0.00 2,821,103.4028211000Def. FIT Benefit on DSIT 382,157.00 0.00 0.00 382,157.0028300000Def. FIT-Other (967,703.09)799,190.09 0.00 (168,513.00)28301000 Def. FIT-Tank Painting (250,751.00)13,524.00 0.00 (237,227.00)28302000 Def. FIT-Rate Expenses (23,168.00)8,701.00 0.00 (14,467.00)28303000 Def. FIT-Deferred Charges 82,349.00 14,670.00 0.00 97,019.0028304000Def. FIT-Relocation Expense (15,508.00)3,128.00 0.00 (12,380.00)28305000 Def. FIT-M_S Fees 434,267.00 0.00 0.00 434,267.0028306000Def. FIT-Pensions (243,579.00)0.00 (456,000.00)(699,579.00)28307000 Def. FIT-PEBOP 1,751,955.85 0.00 (51,364.00)1,700,591.8528308000Def. FIT-Cost of Removal (600,790.00)0.00 (14,472.00)(615,262.00)28310000 Def. FIT-Uncollectibles 100,832.00 0.00 0.00 100,832.0028312000Def. FIT - AFUDC Equity (437,131.00)0.00 (21,222.00)(458,353.00)28313000 Def. FIT - AFUDC Equity GU (421,700.57)0.00 (3,996.00)(425,696.57)28314000 (634,212.00)0.00 (6,043.00)(640,255.00)28350000 Def. SIT- Other (240,468.44)220,453.44 0.00 (20,015.00)28353000 Def. SIT - Tank Painting (57,350.00)3,088.00 0.00 (54,262.00)28354000 Def. SIT-Pensions (17,102.00)0.00 (104,116.00)(121,218.00)28355000 Def. SIT-Post Retrmnt Benefits 362,030.72 0.00 (11,727.00)350,303.7228356000Def. SIT-AFUDC Equity (98,160.00)0.00 (4,846.00)(103,006.00)28357000 Def. SIT-Excess Depreciation (1,749,981.03)0.00 (265,453.00)(2,015,434.03)28358000 Def. SIT- Cost of Removal (120,798.00)0.00 (3,304.00)(124,102.00)28359000 Def. SIT- Relocation (3,451.00)714.00 0.00 (2,737.00)28360000 Def. SIT- OCI Pension/PBOP 620,824.84 0.00 (1.00)620,823.8428363000107,279.00 0.00 0.00 107,279.0028364000Def. SIT - AFUDC Equity GU (96,272.53)0.00 (913.00)(97,185.53)28365000 (148,946.00)0.00 (1,379.00)(150,325.00)40100461 General Sales (4,108.32)0.00 0.00 (4,108.32)40105461 (11,882,052.14)0.00 (4,100,617.77)(15,982,669.91)40106461 Meter Sale-Residential facili (7,505,145.86)0.00 (838,293.97)(8,343,439.83)40110461 (6,878,684.05)0.00 (1,655,427.83)(8,534,111.88)40111461 Meter Sale-Commercial facility (1,663,602.84)0.00 (205,229.06)(1,868,831.90)40120461 (66,904.78)0.00 (32,756.77)(99,661.55)40121461 Meter Sale-public auth fac (20,045.17)0.00 (5,693.12)(25,738.29)40140462 Private Fire protection facili (747,285.71)0.00 (71,233.88)(818,519.59)40145463 Public Fire protection facilit (3,545.63)0.00 0.00 (3,545.63)40200471 Miscellaneous service revenue (8,280.00)0.00 (1,320.00)(9,600.00)40205472 Rents from water property (5,622.92)0.00 (950.00)(6,572.92)40245471 Turn on fees (19,795.00)0.00 (2,645.00)(22,440.00)40300474 (6,462,355.00)1,655,622.00 0.00 (4,806,733.00)40301474 Reg Unbill facility charge rev (26,515.00)0.00 (119,973.00)(146,488.00)50000000 Payroll Clearing 0.00 528,298.30 (528,298.30)0.0050100000Supv Labor-ES 7,706.57 0.00 (1,238.87)6,467.7050100600Supv Lbr-SOS Ops Sup & Eng 18,655.05 5,143.15 0.00 23,798.2050100601Supv Lbr-SOS Ops Lbr & Exp 34,887.02 4,889.09 0.00 39,776.1150100603Supv Lbr-SOS Ops Misc 7,243.49 2,684.70 (1,618.43)8,309.7650100614Supv Lbr-SOS Maint Wlls&Spr 65,267.44 9,741.63 0.00 75,009.07501006207,805.93 1,026.88 0.00 8,832.8150100624Supv Lbr-Pump Ops Lbr & Exp 85,027.58 8,857.60 (1,162.91)92,722.27501006304,958.29 657.91 0.00 5,616.205010064011,236.26 1,879.76 0.00 13,116.025010064226,830.29 3,194.01 0.00 30,024.3050100660Supv Lbr-T&D Ops Sup&Eng 13,966.27 2,453.50 (1,429.19)14,990.5850100662Supv Lbr-T&D Ops Line Exp 48,410.09 4,057.73 0.00 52,467.8250100670Supv Lbr-T&D Maint Sup &Eng 2,799.21 267.51 0.00 3,066.7250100901Supv Lbr-Cust Acct Suprvsn 53,535.93 5,568.72 0.00 59,104.6550100903Supv Lbr-Cust Acct Rcrds&Coll 86,682.26 12,969.63 0.00 99,651.8950100920Supv Lbr-A&G Ops Salaries 1,135,790.52 145,046.12 (9,080.65)1,271,755.9950100930Supv Lbr-A&G Misc Gen Exp (480.77)0.00 0.00 (480.77)50100932 Supv Lbr-A&G Maint Plnt 2,168.01 254.63 0.00 2,422.6450105600Drct Lbr-SOS Ops Sup & Eng 1,288.15 0.00 0.00 1,288.1550105601Drct Lbr-SOS Ops Lbr & Exp 237.76 0.00 0.00 237.7650105611Drct Lbr-SOS Maint Strctrs 19,787.21 180.44 0.00 19,967.6550105616Drct Lbr-SOS Maint Sply Mains 261.10 0.00 0.00 261.1050105620Drct Lbr-Pump Ops Sup & Eng (55.00)0.00 0.00 (55.00)50105624 Drct Lbr-Pump Ops Lbr & Exp 281,718.14 32,034.43 (230.15)313,522.4250105631Drct Lbr-Pump Maint Strctrs 13,388.03 0.00 (574.53)12,813.5050105632Drct Lbr-Pump Maint Pwr Prd 0.00 424.76 0.00 424.7650105633Drct Lbr-Pump Maint Equip 111,534.97 16,190.09 0.00 127,725.06
SUZ-W-20-02IPUC DR 1AttachmentPage 43 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Sep 30, 2017
Run on 10/09/20 at 04:31 PM Style: UWGNEBS
Period Beginning Ending
50105651 Drct Lbr-Wtr Tmt Maint Strct 22,521.53 4,538.13 0.00 27,059.6650105652Drct Lbr-Wtr Tmt Maint Equip 34,330.89 3,263.34 0.00 37,594.2350105660Drct Lbr-T&D Ops Sup&Eng 573.50 16.70 0.00 590.2050105661331.80 0.00 0.00 331.8050105662Drct Lbr-T&D Ops Line Ex 280,170.33 24,041.47 0.00 304,211.8050105663Drct Lbr-T&D Ops Meter Exp 138,811.60 14,976.01 (953.12)152,834.4950105665Drct Lbr-T&D Ops Misc Ex 44,162.56 6,717.76 (1,863.74)49,016.5850105672Drct Lbr-T&D Maint Rsrvrs&Stn 170.34 0.00 (70.14)100.2050105673Drct Lbr-T&D Maint - Main 107,389.94 21,249.07 (789.01)127,850.0050105675Drct Lbr-T&D Maint - Services 94,190.80 12,416.25 0.00 106,607.0550105676Drct Lbr-T&D Maint - Meters 24,537.77 554.12 0.00 25,091.8950105677Drct Lbr-T&D Maint - Hydrants 23,262.63 393.73 0.00 23,656.3650105678Drct Lbr-T&D Maint -Misc Plnt 2,421.27 0.00 0.00 2,421.2750105902Drct Lbr-Cust Acct Mtr Rdng 177,499.84 20,895.58 (1,021.05)197,374.3750105903Drct Lbr-Cust Acct Rcrds&Coll 369,975.70 40,723.09 (4,050.02)406,648.7750105920Drct Lbr-A&G Ops Salaries 641,011.63 110,261.86 (7,134.49)744,139.0050105932Drct Lbr-A&G Maint Plnt 8,376.15 211.73 0.00 8,587.8850115675D L T-T&D Maint - Services (1,147.20)0.00 0.00 (1,147.20)50120000 S L T out-ES (7,706.57)1,238.87 0.00 (6,467.70)50120601 S L T out-SOS Ops Lbr & Exp 238.00 0.00 0.00 238.0050120614S L T out-SOS Maint Wlls&Spr (50,741.00)0.00 (6,857.00)(57,598.00)50120624 S L T out-Pump Ops Lbr & Exp (1,858.00)0.00 (382.00)(2,240.00)50120660 S L T out-T&D Ops Sup&Eng 3,819.00 0.00 (685.00)3,134.0050120901S L T out-Cust Acct Suprvsn 444.00 0.00 0.00 444.0050120903S L T out-Cust Acct Rcrds&Coll (86.00)0.00 (47.00)(133.00)50120920 S L T out-A&G Ops Salaries (565,992.24)1,721.48 (63,660.21)(627,930.97)50125633 D L T out-Pump Maint Equip 1,313.55 0.00 0.00 1,313.5550125665D L T out-T&D Ops Misc Ex (41,368.32)0.00 (5,022.58)(46,390.90)50125678 D L T out-T&D Maint -Misc Plnt (1,313.55)0.00 0.00 (1,313.55)50125920 D L T out-A&G Ops Salaries (595,859.73)5,090.77 (101,751.31)(692,520.27)50300624 Material-Pump Ops Lbr & Exp 37,501.79 2,419.72 0.00 39,921.5150300632Material-Pump Maint Pwr Prd 2,993.70 0.00 0.00 2,993.7050300633Material-Pump Maint Eq 1,666.41 975.78 0.00 2,642.1950300640(566.40)0.00 0.00 (566.40)50300642 Material-Wtr Tmt Ops Lbr&Exp 15,765.86 1,592.97 0.00 17,358.8350300651Material-Wtr Tmt Maint Strct 260.97 2,510.99 0.00 2,771.9650300652Material-Wtr Tmt Maint Equip 8,402.16 0.00 0.00 8,402.1650300672Material-T&D Maint Rsrvrs&Stn 122.10 0.00 0.00 122.1050300673Material-T&D Maint - Main 9,122.99 1,743.84 0.00 10,866.8350300675Material-T&D Maint - Services 35,915.14 6,996.37 0.00 42,911.5150300677Material-T&D Maint - Hydrants 162.52 0.00 0.00 162.5250300902Material-Cust Acct Mtr Rdng 1,356.45 743.02 0.00 2,099.4750310604Rent-SOS Ops 1,268.11 0.00 0.00 1,268.1150310921Rent-A&G Ops Off Suppl&Exp 6,646.61 820.22 0.00 7,466.8350400601Out Servs-SOS Ops Lbr & Exp 1,102.19 0.00 0.00 1,102.19504006133,178.64 0.00 0.00 3,178.64504006222,315.34 0.00 0.00 2,315.3450400624206.09 0.00 0.00 206.0950400626Out Servs-Pump Ops Misc Exp 2,799.55 0.00 0.00 2,799.5550400632Out Servs-Pump Maint Pwr Prd 33,516.42 0.00 0.00 33,516.4250400633Out Servs-Pump Maint Eq 12,177.26 266.00 0.00 12,443.2650400635Out Servs-Wtr Tmt Lab Testing 77,012.70 11,700.00 0.00 88,712.7050400642331.86 0.00 0.00 331.865040064318,913.46 0.00 0.00 18,913.4650400651Out Servs-Wtr Tmt Maint Strct 2,772.58 630.39 0.00 3,402.9750400652Out Servs-Wtr Tmt Maint Equip 26,510.06 8,478.00 0.00 34,988.0650400662Out Servs-T&D Ops Line Ex 14,611.38 2,181.96 0.00 16,793.3450400663Out Servs-T&D Ops Meter Exp 1,249.47 0.00 0.00 1,249.4750400665Out Servs-T&D Ops Misc Ex 985.00 0.00 0.00 985.00504006727,938.88 0.00 0.00 7,938.8850400673Out Servs-T&D Maint - Main 6,067.21 0.00 0.00 6,067.21504006755,306.90 0.00 (2,219.53)3,087.3750400902Out Servs-Cust Acct Mtr Rdng 53,710.91 5,533.22 0.00 59,244.135040090385,494.25 8,436.59 0.00 93,930.8450400905Out Servs-Cust Acct Misc Exp 183.31 77.19 0.00 260.50504009215,265.86 0.00 0.00 5,265.8650400923Out Servs-A&G Ops 24,824.20 2,444.60 0.00 27,268.8050400932Out Servs-A&G Maint Plnt 70.00 0.00 0.00 70.0050405903Print & Postage-Cust Acct Rcrd 176,983.27 26,600.31 0.00 203,583.5850605602Prchsd Wtr-SOS Ops 131,495.30 0.00 0.00 131,495.30506106231,401,923.58 168,910.64 0.00 1,570,834.2250610665Prchsd Pwr-T&D Ops Misc Ex 222,998.14 63,945.99 0.00 286,944.1350620626Utilities-Pump Ops Misc Exp 1,257.16 139.47 0.00 1,396.6350620633Utilities-Pump Maint Eq 1,036.34 96.41 0.00 1,132.7550620651Utilities-Wtr Tmt Maint Strct 19,191.62 0.00 (24,703.91)(5,512.29)50620665 Utilities-T&D Ops Misc Exp 5,404.25 573.14 0.00 5,977.3950620921Utilities-A&G Ops Off Suppl 17,083.12 2,196.73 0.00 19,279.85506256437,350.00 630.00 0.00 7,980.0050635614Chmcals-SOS Maint Wlls&Spr 4,738.05 0.00 0.00 4,738.0550635641223,706.10 47,117.75 0.00 270,823.8550645000Trnsprt Cst-ES 463,129.85 71,931.02 0.00 535,060.87506456001,814.59 495.15 0.00 2,309.74
SUZ-W-20-02IPUC DR 1AttachmentPage 44 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Sep 30, 2017
Run on 10/09/20 at 04:31 PM Style: UWGNEBS
Period Beginning Ending
50645603 Trnsprt Cst-SOS Ops Misc 394.23 206.78 0.00 601.0150645611Trnsprt Cst-SOS Maint Strctrs 1,678.87 178.06 0.00 1,856.93506456141,280.85 222.32 0.00 1,503.175064561618.74 0.00 0.00 18.7450645620724.13 128.17 0.00 852.305064562433,934.20 4,494.73 0.00 38,428.9350645630430.73 78.53 0.00 509.2650645631Trnsprt Cst-Pump Maint Strctrs 1,167.29 40.85 0.00 1,208.14506456320.00 31.81 0.00 31.8150645633Trnsprt Cst-Pump Maint Eq 10,349.12 1,953.86 0.00 12,302.98506456401,015.64 205.77 0.00 1,221.415064564224,377.92 5,058.83 0.00 29,436.7550645651Trnsprt Cst-Wtr Tmt Maint Strc 2,231.36 419.05 0.00 2,650.4150645652Trnsprt Cst-Wtr Tmt Maint Eq 2,958.45 471.52 0.00 3,429.9750645660Trnsprt Cst-T&D Ops Sup&Eng 1,589.49 80.58 0.00 1,670.0750645661Trnsprt Cst-T&D Ops Strg Faclt 35.00 0.00 0.00 35.0050645662Trnsprt Cst-T&D Ops Line Ex 30,920.43 3,558.94 0.00 34,479.375064566312,377.41 1,733.20 0.00 14,110.6150645665Trnsprt Cst-T&D Ops Misc Ex 204.30 0.00 0.00 204.3050645670259.85 35.20 0.00 295.05506456726.00 0.00 0.00 6.0050645673Trnsprt Cst-T&D Maint - Main 9,765.55 2,467.87 0.00 12,233.42506456758,364.31 1,389.24 0.00 9,753.5550645676Trnsprt Cst-T&D Maint - Meters 2,137.15 160.93 0.00 2,298.08506456772,626.79 29.49 0.00 2,656.2850645678Trnsprt Cst-T&D Maint-Misc Plt 110.34 0.00 0.00 110.3450645901Trnsprt Cst-Cust Acct Suprvsn 5,786.20 695.12 0.00 6,481.3250645902Trnsprt Cst-Cust Acct Mtr Rdng 16,038.49 2,630.32 0.00 18,668.815064590341,159.51 6,378.91 0.00 47,538.4250645920Trnsprt Cst-A&G Salaries 58,291.87 8,616.82 0.00 66,908.6950645932Trnsprt Cst-A&G Maint Plnt 834.68 64.36 0.00 899.0450646000Transportation Cost -Trnsfrred (454,540.97)0.00 (71,931.02)(526,471.99)50650603 Office Exp-SOS Ops Misc 485.00 0.00 0.00 485.0050650626Office Exp-Pump Ops Misc Exp 26,908.16 2,987.37 0.00 29,895.53506506321,367.10 0.00 0.00 1,367.10506506522,859.52 0.00 0.00 2,859.5250650661Office Exp-T&D Ops Strg Faclt 16,304.68 2,035.51 0.00 18,340.1950650662Office Exp-T&D Ops Line Ex 502.08 365.65 (56.11)811.6250650665Office Exp-T&D Ops Misc Ex 4,975.46 0.00 0.00 4,975.465065090334,864.20 3,839.41 0.00 38,703.6150650905Office Exp-Cust Acct Misc Exp 736.54 0.00 0.00 736.5450650921Office Exp-A&G Ops Off Suppl 97,030.56 18,287.86 (4.37)115,314.055065092370,677.50 4,000.00 0.00 74,677.5050650930Office Exp-A&G Ops Misc Gen 98,221.50 5,905.62 0.00 104,127.1250651660Advertising Exp-A&G 81,743.23 18,547.53 0.00 100,290.7650655631Misc Exp-Pump Maint Strctrs 92,012.14 14,932.66 0.00 106,944.8050655632Misc Exp-Pump Maint Pwr Prd 103.89 0.00 0.00 103.8950655651Misc Exp-Wtr Tmt Maint Strct 7,341.08 1,279.75 0.00 8,620.835065567275.00 0.00 0.00 75.0050655673Misc Exp-T&D Maint - Main 975.00 150.00 0.00 1,125.0050655675Misc Exp-T&D Maint - Services 3,500.00 600.00 0.00 4,100.0050655905Misc Exp-Cust Acct Misc Exp (7.88)0.00 0.00 (7.88)70100403 Depreciation - Utility Plant 5,837,435.74 788,891.58 0.00 6,626,327.3270203408Real Estate Tax 1,348,814.64 168,601.83 0.00 1,517,416.4770250408Payroll Taxes 343,939.73 38,125.83 (18.08)382,047.48708004302,947,244.32 364,094.30 0.00 3,311,338.6270900419Interest income (2,215.18)0.00 (277.94)(2,493.12)71000431 Other interest 1,124.65 1,511.37 (247.81)2,388.2171050419AFUDC Gross Up (41,344.86)0.00 (4,566.01)(45,910.87)71051419 AFUDC Debt (37,238.81)0.00 (4,112.56)(41,351.37)71052419 AFUDC Equity (62,482.84)0.00 (6,900.43)(69,383.27)71100415 Mdse & jobbing - Income (84.38)0.00 0.00 (84.38)71251418 Misc Non Oper Rental Income (39,683.80)0.00 (5,032.35)(44,716.15)71252426 Misc Income/Deduction 22,019.28 3,293.68 (1,517.92)23,795.0471253426Non Recoverable 39,545.34 2,454.44 0.00 41,999.7871255406Amort of Util Plt Acquis Adj 13,808.00 2,200.00 (474.00)15,534.0080100409Current-federal 3,526,353.68 52,203.32 0.00 3,578,557.0080150409Current-state 780,389.90 12,323.10 0.00 792,713.0080200410740,574.09 771,653.91 0.00 1,512,228.0080250410Deferred-State Income taxes 201,733.44 167,904.56 0.00 369,638.0080400411Investment Tax Cr,amortization (32,160.00)0.00 (4,020.00)(36,180.00)90400904 157,377.65 28,556.50 (687.91)185,246.24908509233,094,789.74 468,639.41 (35.92)3,563,393.2390890426220,263.09 53,998.93 (64.09)274,197.9390950000F B T-ES (2,174,861.27)0.00 (356,194.49)(2,531,055.76)90950600 F B T-SOS Ops Sup & Eng 10,574.55 2,845.13 0.00 13,419.6890950601F B T-SOS Ops Lbr & Exp 19,501.98 2,942.21 0.00 22,444.1990950603F B T-SOS Ops Misc 2,182.87 1,187.89 0.00 3,370.7690950611F B T-SOS Maint Strctrs 9,740.16 1,022.93 0.00 10,763.0990950614F B T-SOS Maint Wlls&Spr 7,217.08 1,277.17 0.00 8,494.2590950616F B T-SOS Maint Sply Mains 151.97 0.00 0.00 151.9790950620F B T-Pump Ops Sup & Eng 4,056.76 736.38 0.00 4,793.14
SUZ-W-20-02IPUC DR 1AttachmentPage 45 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Sep 30, 2017
Run on 10/09/20 at 04:31 PM Style: UWGNEBS
Period Beginning Ending
90950630 F B T-Pump Maint Sup&Eng 2,363.19 451.05 0.00 2,814.2490950631F B T-Pump Maint Strctrs 6,156.01 234.69 0.00 6,390.70909506320.00 182.76 0.00 182.7690950633F B T-Pump Maint Eq 58,101.82 11,224.56 0.00 69,326.3890950640F B T-Wtr Tmt Ops Sup&Eng 5,485.76 1,182.08 0.00 6,667.8490950642F B T-Wtr Tmt Ops Lbr&Exp 134,779.98 29,062.38 0.00 163,842.3690950651F B T-Wtr Tmt Maint Strct 12,084.56 2,407.40 0.00 14,491.9690950652F B T-Wtr Tmt Maint Equip 16,294.92 2,708.79 0.00 19,003.7190950660F B T-T&D Ops Sup&Eng 9,824.10 462.94 0.00 10,287.0490950661205.21 0.00 0.00 205.2190950662F B T-T&D Ops Line Ex 164,917.60 20,445.61 0.00 185,363.2190950663F B T-T&D Ops Meter Exp 67,662.95 9,956.99 0.00 77,619.9490950665F B T-T&D Ops Misc Ex 847.66 0.00 0.00 847.6690950670F B T-T&D Maint Sup & Eng 1,386.51 202.20 0.00 1,588.7190950672F B T-T&D Maint Rsrvrs&Stn 50.98 0.00 0.00 50.9890950673F B T-T&D Maint - Main 55,515.47 14,177.54 0.00 69,693.0190950675F B T-T&D Maint - Services 47,058.90 7,981.03 0.00 55,039.9390950676F B T-T&D Maint - Meters 12,644.07 924.52 0.00 13,568.5990950677F B T-T&D Maint - Hydrants 14,321.41 169.41 0.00 14,490.8290950678F B T-T&D Maint - Misc Plnt 456.07 0.00 0.00 456.0790950901F B T-Cust Acct Suprvsn 33,348.24 3,993.36 0.00 37,341.6090950902F B T-Cust Acct Mtr Rdng 89,102.18 15,110.85 0.00 104,213.0390950903F B T-Cust Acct Rcrds&Coll 229,310.12 36,646.03 0.00 265,956.1590950920F B T-A&G Salaries 325,180.98 49,502.60 0.00 374,683.5890950932F B T-A&G Maint Plnt 5,657.67 369.66 0.00 6,027.3391400924Liability Insurance-A&G Ops 224.98 0.00 0.00 224.989146092578,186.31 10,370.11 0.00 88,556.4291500926Pension-A&G Ops 808,664.00 153,229.33 0.00 961,893.3391550926(147,336.00)19,109.59 0.00 (128,226.41)91700926 958,822.29 121,759.03 (888.72)1,079,692.6091800926124,867.28 13,586.40 0.00 138,453.6891850000Other Employee Benefits-ES 0.01 0.00 0.00 0.01918509264,546.43 0.00 0.00 4,546.4391860926(1,397.31)400.00 0.00 (997.31)91900928 56,672.97 0.00 0.00 56,672.979200092823,861.36 2,982.67 0.00 26,844.03920509281,238.00 0.00 0.00 1,238.00920509307,777.76 972.22 0.00 8,749.98920529308,674.20 977.15 0.00 9,651.359205367237,079.14 4,647.39 0.00 41,726.53920569307,368.00 921.00 0.00 8,289.0092061623171,768.00 21,471.00 0.00 193,239.009206493029,798.26 3,781.10 0.00 33,579.3692200624164.29 0.00 0.00 164.2992200626475.53 270.29 0.00 745.8292200903160.62 0.00 0.00 160.629220093055,484.78 4,570.26 (33.92)60,021.12923009308,323.54 193.22 0.00 8,516.769260092384.00 0.00 0.00 84.0092600930(6,804.39)0.00 0.00 (6,804.39)92600932 33,738.35 2,900.92 0.00 36,639.27UW All Accounts 0.00 23,588,146.47 (23,588,146.47)(0.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 46 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Oct 31, 2017
Run on 10/09/20 at 04:59 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 417,710,101.09 4,636,488.59 (1,304,615.02)421,041,974.6610600000Cnstrction Csts Not Classified 6,718,663.92 2,318,099.69 (3,252,879.70)5,783,883.9110700000Construction work in progress 5,776,201.65 7,764,539.85 (6,751,979.60)6,788,761.9010750000CWIP – Suspense (24,837.77)47,041.99 (13,510.08)8,694.1410800000Utility Accumulated Depr (115,116,045.23)411,160.80 (793,206.84)(115,498,091.27)10810000 Retirement work in progress 361,486.44 189,496.32 (102,931.04)448,051.7210900000Accumulated Cost of Removal 732,236.31 97,428.73 (15,571.53)814,093.5111100000Utility Accumulated Depr -CIAC (35,184,196.19)0.00 (215,114.15)(35,399,310.34)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (168,935.18)474.00 (2,200.00)(170,661.18)12100000 Non-Utility Property 11,053.83 0.00 0.00 11,053.8313120000Collections41,000.00 0.00 0.00 41,000.0013150000Operating Cash Acct - Citi 42.39 0.00 0.00 42.3913501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 4,615,665.23 0.00 (343,846.46)4,271,818.7714201000AR Cash Accrual (1,684,120.36)98,226.04 0.00 (1,585,894.32)14309000 Accounts Receivable-Other 35,412.99 30,461.75 0.00 65,874.7414310000AR - M&J billed 8,016.43 0.00 0.00 8,016.4314400000Provision Uncllctble Acct (Cr)(300,000.00)0.00 0.00 (300,000.00)14410000 Provision Uncllctble Acct-Othr (11,000.00)0.00 0.00 (11,000.00)14605000 IC Money Pool Receivable 5,096,642.03 2,687,097.34 (913,796.16)6,869,943.2015000000Capital&Maint Inv Nonexempt 101,149.22 1,003.68 0.00 102,152.9015010000169,403.53 116,543.25 0.00 285,946.7815020000Other Inventory 58,881.08 145.07 (7,287.30)51,738.8415030000Chemical Inventory 32,113.54 8,163.62 (16,519.30)23,757.8616599000Prepaid Expenses-Other 96,000.00 0.00 (8,000.00)88,000.0017300000Unbilled Revenue 8,057,721.00 0.00 (3,072,122.00)4,985,599.0018300000Prelim Survey and Inv. Chrgs 662,175.78 66,184.75 (151,195.54)577,164.9918404000Clearing - Capital Work Order (0.98)4,030.76 (0.11)4,029.6718499000Clearing - AP and Procument 0.00 0.00 0.00 0.00186090002,024,606.85 984.02 (56,221.00)1,969,369.87186200001,115,290.29 0.00 0.00 1,115,290.2918621000Dfrrd Relocation Exp - Approve 38,108.90 0.00 (977.15)37,131.75186230001,592,597.83 5,076.23 0.00 1,597,674.0618625000Deferred Pwr Costs - Approved 322,065.89 0.00 (21,471.00)300,594.8918650000(383,237.14)0.00 (4,647.40)(387,884.54)18653000 (279,135.74)0.00 (3,791.98)(282,927.72)18680000 Deferred rate charges 44,740.01 0.00 (2,982.67)41,757.3418699000Other Regulatory Assets 26,773.38 0.00 (1,018.22)25,755.1618714000332,156.94 30,620.75 0.00 362,777.6919010000Def. Federal Inc Taxes- Other 119,884.82 1,845.00 0.00 121,729.8219012000Def State Income Taxes- Other 50,244.37 423.00 0.00 50,667.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019101000Def. FIT-FAS109 ITC 218,253.00 0.00 (1,305.00)216,948.0019103000Def. FIT-F71/F109 G/U ITC 145,113.00 0.00 (868.00)144,245.0019131000Def.SIT-FAS109 ITC 51,255.00 0.00 (307.00)50,948.0019132000Def. SIT-F71/F109 G/U ITC 34,101.00 0.00 (204.00)33,897.0020100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (81,437,834.97)0.00 0.00 (81,437,834.97)21600000 RE - Cumulated Income (86,345,915.50)0.00 0.00 (86,345,915.50)21800000 AOCI - Pension 6,634,520.79 0.00 0.00 6,634,520.7921805000AOCI - PBOP (1,409,359.03)0.00 0.00 (1,409,359.03)23200000 Accounts Payable (1,731,624.28)546,863.57 (1,121,619.31)(2,306,380.02)23210000 Accounts Payable Reversing (26,933.17)0.00 (21,530.31)(48,463.48)23211000 (116,467.04)700.00 (8,230.07)(123,997.11)23220000 AP - Inventory Accrued 10,467.10 15,667.51 0.00 26,134.6123601000Property Taxes Accrued (1,517,416.47)0.00 (168,601.83)(1,686,018.30)23610000 Franchise taxes Accrued (201,059.42)199,460.84 (154,867.86)(156,466.44)23641000 Federal Income Tax Accrued (8,729,924.24)0.00 (679,915.03)(9,409,839.27)23651000 State Income Tax Accrued (2,166,042.36)0.00 (149,696.32)(2,315,738.68)23661000 FICA Tax Accrued (25,481.11)0.00 (3,206.34)(28,687.45)23662000 (57.66)27.83 (20.97)(50.80)23663000 (365.29)79.05 (23.80)(310.04)23670000 Sales & Use Taxes Accrued (66,823.17)0.00 (14,720.63)(81,543.80)23699000 Other Accrued Taxes (21,649.64)70,802.75 (27,263.50)21,889.6124205000Accrued - Payroll (350,199.71)32,029.98 (78,283.04)(396,452.77)24215000 Accrued - Power (378,245.45)161,813.02 0.00 (216,432.43)24220000 Accrued - Sludge Removal 0.00 0.00 0.00 0.0024245000Accrued - Vacation (94,070.00)0.00 0.00 (94,070.00)24246000 Accrued - Bonus (247,797.00)0.00 (27,533.00)(275,330.00)24247000 Accrued - Employee Related (1,201.89)8,398.99 (10,432.61)(3,235.51)24248000 Accr - Employee Related Other (17,625.36)12,704.92 (14,747.24)(19,667.68)24299000 Accrued Other (6,929.99)0.00 0.00 (6,929.99)24301000 Employee W/hg-401K 0.00 46,195.49 (46,195.49)0.0024306000Employee withholding – PAC (50.00)150.00 (100.00)0.0024330000Employee Withholding- Other (60.00)0.00 (40.00)(100.00)25200000 Advances for Construction (5,343,490.95)0.00 0.00 (5,343,490.95)25200001 CWIP non-taxable advances 280,763.89 0.00 0.00 280,763.8925201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (2,007,677.00)55,300.00 0.00 (1,952,377.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 47 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Oct 31, 2017
Run on 10/09/20 at 04:59 PM Style: UWGNEBS
Period Beginning Ending
25380000 Other Deferred Credits (279,261.14)69,887.22 0.00 (209,373.92)25390000 Accrued SE LTIP (21,537.00)0.00 (812.00)(22,349.00)25402000 DefRegLiab F71/F109-Fed:ITC (448,720.00)2,684.00 0.00 (446,036.00)25500000 Deferred ITC (675,934.00)4,020.00 0.00 (671,914.00)26310000 Pension Accrued (8,843,802.98)58,043.67 0.00 (8,785,759.31)27100000 Contribution in Aid of Cnstrct (112,150,869.22)0.00 (2,152,542.09)(114,303,411.31)27100001 CWIP non-taxable CIAC (3,292,312.59)514,569.62 (834,407.49)(3,612,150.46)27100002 In Service non-taxable CIAC (2,329,593.45)2,045,900.22 (386,892.75)(670,585.98)27101000 Taxable CIAC - Serv Laterals (3,579,766.39)0.00 (99,733.00)(3,679,499.39)27101001 CWIP taxable CIAC 131,783.54 43,612.00 (124,674.00)50,721.5427101002In Service taxable CIAC (129,602.72)73,408.00 (17,287.00)(73,481.72)27110000 35,184,196.19 215,114.15 0.00 35,399,310.3428203000Def. FIT-MACRS (9,609,258.46)1,055,924.00 0.00 (8,553,334.46)28206000 Def. FIT- OCI Pension/PBOP 2,821,103.40 0.00 (1.00)2,821,102.4028211000Def. FIT Benefit on DSIT 382,157.00 0.00 0.00 382,157.0028300000Def. FIT-Other (168,513.00)0.00 (952,943.21)(1,121,456.21)28301000 Def. FIT-Tank Painting (237,227.00)0.00 (13,524.00)(250,751.00)28302000 Def. FIT-Rate Expenses (14,467.00)0.00 (8,701.00)(23,168.00)28303000 Def. FIT-Deferred Charges 97,019.00 0.00 (14,670.00)82,349.0028304000Def. FIT-Relocation Expense (12,380.00)0.00 (3,128.00)(15,508.00)28305000 Def. FIT-M_S Fees 434,267.00 0.00 0.00 434,267.0028306000Def. FIT-Pensions (699,579.00)456,000.00 0.00 (243,579.00)28307000 Def. FIT-PEBOP 1,700,591.85 51,364.00 0.00 1,751,955.8528308000Def. FIT-Cost of Removal (615,262.00)14,472.00 0.00 (600,790.00)28310000 Def. FIT-Uncollectibles 100,832.00 0.00 0.00 100,832.0028312000Def. FIT - AFUDC Equity (458,353.00)21,222.00 0.00 (437,131.00)28313000 Def. FIT - AFUDC Equity GU (425,696.57)3,996.00 0.00 (421,700.57)28314000 (640,255.00)6,043.00 0.00 (634,212.00)28350000 Def. SIT- Other (20,015.00)0.00 (262,336.01)(282,351.01)28353000 Def. SIT - Tank Painting (54,262.00)0.00 (3,088.00)(57,350.00)28354000 Def. SIT-Pensions (121,218.00)104,116.00 0.00 (17,102.00)28355000 Def. SIT-Post Retrmnt Benefits 350,303.72 11,727.00 0.00 362,030.7228356000Def. SIT-AFUDC Equity (103,006.00)4,846.00 0.00 (98,160.00)28357000 Def. SIT-Excess Depreciation (2,015,434.03)265,453.00 0.00 (1,749,981.03)28358000 Def. SIT- Cost of Removal (124,102.00)3,304.00 0.00 (120,798.00)28359000 Def. SIT- Relocation (2,737.00)0.00 (714.00)(3,451.00)28360000 Def. SIT- OCI Pension/PBOP 620,823.84 1.00 0.00 620,824.8428363000107,279.00 0.00 0.00 107,279.0028364000Def. SIT - AFUDC Equity GU (97,185.53)913.00 0.00 (96,272.53)28365000 (150,325.00)1,379.00 0.00 (148,946.00)40100461 General Sales (4,108.32)0.00 0.00 (4,108.32)40105461 (15,982,669.91)0.00 (3,009,303.15)(18,991,973.06)40106461 Meter Sale-Residential facili (8,343,439.83)0.00 (1,054,171.31)(9,397,611.14)40110461 (8,534,111.88)0.00 (1,780,230.41)(10,314,342.29)40111461 Meter Sale-Commercial facility (1,868,831.90)0.00 (231,716.31)(2,100,548.21)40120461 (99,661.55)0.00 (14,028.61)(113,690.16)40121461 Meter Sale-public auth fac (25,738.29)0.00 (1,902.72)(27,641.01)40140462 Private Fire protection facili (818,519.59)0.00 (118,361.56)(936,881.15)40145463 Public Fire protection facilit (3,545.63)0.00 0.00 (3,545.63)40200471 Miscellaneous service revenue (9,600.00)0.00 (1,200.00)(10,800.00)40205472 Rents from water property (6,572.92)0.00 (1,375.00)(7,947.92)40245471 Turn on fees (22,440.00)0.00 (1,080.00)(23,520.00)40300474 (4,806,733.00)2,939,088.00 0.00 (1,867,645.00)40301474 Reg Unbill facility charge rev (146,488.00)133,034.00 0.00 (13,454.00)50000000 Payroll Clearing 0.00 578,334.28 (578,334.28)0.0050100000Supv Labor-ES 6,467.70 0.00 0.00 6,467.7050100600Supv Lbr-SOS Ops Sup & Eng 23,798.20 633.18 (1,034.72)23,396.6650100601Supv Lbr-SOS Ops Lbr & Exp 39,776.11 3,653.20 (552.18)42,877.1350100603Supv Lbr-SOS Ops Misc 8,309.76 0.00 (1,183.23)7,126.5350100614Supv Lbr-SOS Maint Wlls&Spr 75,009.07 9,009.15 0.00 84,018.22501006208,832.81 1,075.78 0.00 9,908.5950100624Supv Lbr-Pump Ops Lbr & Exp 92,722.27 11,883.24 (232.39)104,373.12501006305,616.20 773.59 0.00 6,389.795010064013,116.02 1,421.17 0.00 14,537.195010064230,024.30 5,926.20 0.00 35,950.5050100660Supv Lbr-T&D Ops Sup&Eng 14,990.58 2,720.06 (425.36)17,285.2850100662Supv Lbr-T&D Ops Line Exp 52,467.82 7,694.79 (496.11)59,666.5050100670Supv Lbr-T&D Maint Sup &Eng 3,066.72 371.81 0.00 3,438.5350100901Supv Lbr-Cust Acct Suprvsn 59,104.65 6,032.77 (198.89)64,938.5350100902Supv Lbr-Cust Acct Mtr Rdng 0.00 61.03 0.00 61.0350100903Supv Lbr-Cust Acct Rcrds&Coll 99,651.89 13,894.33 (456.17)113,090.0550100920Supv Lbr-A&G Ops Salaries 1,271,755.99 162,061.39 (7,671.92)1,426,145.4650100930Supv Lbr-A&G Misc Gen Exp (480.77)0.00 0.00 (480.77)50100932 Supv Lbr-A&G Maint Plnt 2,422.64 304.13 0.00 2,726.7750105600Drct Lbr-SOS Ops Sup & Eng 1,288.15 0.00 0.00 1,288.1550105601Drct Lbr-SOS Ops Lbr & Exp 237.76 0.00 0.00 237.7650105611Drct Lbr-SOS Maint Strctrs 19,967.65 1,391.69 0.00 21,359.3450105616Drct Lbr-SOS Maint Sply Mains 261.10 0.00 0.00 261.1050105620Drct Lbr-Pump Ops Sup & Eng (55.00)0.00 0.00 (55.00)50105624 Drct Lbr-Pump Ops Lbr & Exp 313,522.42 41,694.77 (2,406.28)352,810.9150105631Drct Lbr-Pump Maint Strctrs 12,813.50 861.04 0.00 13,674.5450105632Drct Lbr-Pump Maint Pwr Prd 424.76 0.00 (182.04)242.72
SUZ-W-20-02IPUC DR 1AttachmentPage 48 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Oct 31, 2017
Run on 10/09/20 at 04:59 PM Style: UWGNEBS
Period Beginning Ending
50105642 Drct Lbr-Wtr Tmt Ops Lbr&Exp 293,706.43 40,407.47 (1,659.97)332,453.9350105651Drct Lbr-Wtr Tmt Maint Strct 27,059.66 4,907.16 (155.42)31,811.4050105652Drct Lbr-Wtr Tmt Maint Equip 37,594.23 2,653.92 0.00 40,248.1550105660Drct Lbr-T&D Ops Sup&Eng 590.20 81.85 0.00 672.0550105661331.80 0.00 0.00 331.8050105662Drct Lbr-T&D Ops Line Ex 304,211.80 38,993.75 0.00 343,205.5550105663Drct Lbr-T&D Ops Meter Exp 152,834.49 7,986.04 (648.09)160,172.4450105665Drct Lbr-T&D Ops Misc Ex 49,016.58 5,756.15 (179.94)54,592.7950105672Drct Lbr-T&D Maint Rsrvrs&Stn 100.20 0.00 0.00 100.2050105673Drct Lbr-T&D Maint - Main 127,850.00 13,333.90 (1,899.90)139,284.0050105675Drct Lbr-T&D Maint - Services 106,607.05 23,652.56 (238.11)130,021.5050105676Drct Lbr-T&D Maint - Meters 25,091.89 1,428.69 0.00 26,520.5850105677Drct Lbr-T&D Maint - Hydrants 23,656.36 52.67 0.00 23,709.0350105678Drct Lbr-T&D Maint -Misc Plnt 2,421.27 0.00 0.00 2,421.2750105902Drct Lbr-Cust Acct Mtr Rdng 197,374.37 24,461.06 (1,720.82)220,114.6150105903Drct Lbr-Cust Acct Rcrds&Coll 406,648.77 48,857.42 (2,615.90)452,890.2950105920Drct Lbr-A&G Ops Salaries 744,139.00 92,371.18 (20,686.11)815,824.0750105932Drct Lbr-A&G Maint Plnt 8,587.88 374.61 0.00 8,962.4950115675D L T-T&D Maint - Services (1,147.20)0.00 0.00 (1,147.20)50120000 S L T out-ES (6,467.70)0.00 0.00 (6,467.70)50120601 S L T out-SOS Ops Lbr & Exp 238.00 0.00 0.00 238.0050120614S L T out-SOS Maint Wlls&Spr (57,598.00)0.00 (6,857.00)(64,455.00)50120624 S L T out-Pump Ops Lbr & Exp (2,240.00)0.00 (382.00)(2,622.00)50120660 S L T out-T&D Ops Sup&Eng 3,134.00 0.00 (685.00)2,449.0050120901S L T out-Cust Acct Suprvsn 444.00 0.00 0.00 444.0050120903S L T out-Cust Acct Rcrds&Coll (133.00)0.00 (47.00)(180.00)50120920 S L T out-A&G Ops Salaries (627,930.97)2,080.99 (71,009.24)(696,859.22)50125633 D L T out-Pump Maint Equip 1,313.55 0.00 0.00 1,313.5550125665D L T out-T&D Ops Misc Ex (46,390.90)0.00 (5,444.67)(51,835.57)50125678 D L T out-T&D Maint -Misc Plnt (1,313.55)0.00 0.00 (1,313.55)50125920 D L T out-A&G Ops Salaries (692,520.27)9,595.38 (74,501.93)(757,426.82)50300611 Material-SOS Maint Strctrs 0.00 71.47 0.00 71.4750300624Material-Pump Ops Lbr & Exp 39,921.51 6,058.75 0.00 45,980.2650300632Material-Pump Maint Pwr Prd 2,993.70 0.00 0.00 2,993.7050300633Material-Pump Maint Eq 2,642.19 206.62 0.00 2,848.8150300640(566.40)0.00 0.00 (566.40)50300642 Material-Wtr Tmt Ops Lbr&Exp 17,358.83 1,441.05 0.00 18,799.8850300651Material-Wtr Tmt Maint Strct 2,771.96 0.00 0.00 2,771.9650300652Material-Wtr Tmt Maint Equip 8,402.16 0.00 0.00 8,402.1650300665Material-T&D Ops Misc Ex 0.00 182.32 0.00 182.3250300672Material-T&D Maint Rsrvrs&Stn 122.10 0.00 0.00 122.1050300673Material-T&D Maint - Main 10,866.83 2,271.22 (731.85)12,406.2050300675Material-T&D Maint - Services 42,911.51 1,018.22 (4,574.66)39,355.0750300677Material-T&D Maint - Hydrants 162.52 0.00 0.00 162.5250300902Material-Cust Acct Mtr Rdng 2,099.47 248.69 0.00 2,348.1650310604Rent-SOS Ops 1,268.11 0.00 0.00 1,268.1150310921Rent-A&G Ops Off Suppl&Exp 7,466.83 2,427.15 0.00 9,893.9850400601Out Servs-SOS Ops Lbr & Exp 1,102.19 0.00 0.00 1,102.19504006133,178.64 0.00 0.00 3,178.64504006222,315.34 0.00 0.00 2,315.3450400624206.09 0.00 0.00 206.0950400626Out Servs-Pump Ops Misc Exp 2,799.55 0.00 0.00 2,799.5550400632Out Servs-Pump Maint Pwr Prd 33,516.42 618.84 0.00 34,135.2650400633Out Servs-Pump Maint Eq 12,443.26 266.00 0.00 12,709.2650400635Out Servs-Wtr Tmt Lab Testing 88,712.70 7,406.30 0.00 96,119.0050400642331.86 0.00 0.00 331.865040064318,913.46 0.00 0.00 18,913.4650400651Out Servs-Wtr Tmt Maint Strct 3,402.97 4,239.14 0.00 7,642.1150400652Out Servs-Wtr Tmt Maint Equip 34,988.06 0.00 0.00 34,988.0650400662Out Servs-T&D Ops Line Ex 16,793.34 0.00 0.00 16,793.3450400663Out Servs-T&D Ops Meter Exp 1,249.47 0.00 0.00 1,249.4750400665Out Servs-T&D Ops Misc Ex 985.00 0.00 0.00 985.00504006727,938.88 0.00 0.00 7,938.8850400673Out Servs-T&D Maint - Main 6,067.21 0.00 0.00 6,067.21504006753,087.37 0.00 0.00 3,087.3750400902Out Servs-Cust Acct Mtr Rdng 59,244.13 17,873.86 0.00 77,117.995040090393,930.84 6,943.63 0.00 100,874.4750400905Out Servs-Cust Acct Misc Exp 260.50 56.64 0.00 317.14504009215,265.86 0.00 0.00 5,265.8650400923Out Servs-A&G Ops 27,268.80 382.91 0.00 27,651.7150400932Out Servs-A&G Maint Plnt 70.00 0.00 0.00 70.0050405903Print & Postage-Cust Acct Rcrd 203,583.58 20,774.18 0.00 224,357.7650605602Prchsd Wtr-SOS Ops 131,495.30 532.39 0.00 132,027.69506106231,570,834.22 90,465.49 0.00 1,661,299.7150610665Prchsd Pwr-T&D Ops Misc Ex 286,944.13 58,834.27 0.00 345,778.4050620626Utilities-Pump Ops Misc Exp 1,396.63 132.75 0.00 1,529.3850620633Utilities-Pump Maint Eq 1,132.75 94.10 0.00 1,226.8550620651Utilities-Wtr Tmt Maint Strct (5,512.29)1,033.64 0.00 (4,478.65)50620665 Utilities-T&D Ops Misc Exp 5,977.39 579.66 0.00 6,557.0550620921Utilities-A&G Ops Off Suppl 19,279.85 1,913.46 0.00 21,193.31506256437,980.00 2,016.00 0.00 9,996.0050635614Chmcals-SOS Maint Wlls&Spr 4,738.05 0.00 0.00 4,738.05
SUZ-W-20-02IPUC DR 1AttachmentPage 49 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Oct 31, 2017
Run on 10/09/20 at 04:59 PM Style: UWGNEBS
Period Beginning Ending
50645000 Trnsprt Cst-ES 535,060.87 65,817.61 0.00 600,878.48506456002,309.74 162.98 0.00 2,472.72506456014,038.28 455.70 0.00 4,493.9850645603Trnsprt Cst-SOS Ops Misc 601.01 0.00 0.00 601.0150645611Trnsprt Cst-SOS Maint Strctrs 1,856.93 161.67 0.00 2,018.60506456141,503.17 200.89 0.00 1,704.065064561618.74 0.00 0.00 18.7450645620852.30 121.35 0.00 973.655064562438,428.93 4,922.04 0.00 43,350.9750645630509.26 82.02 0.00 591.2850645631Trnsprt Cst-Pump Maint Strctrs 1,208.14 73.43 0.00 1,281.575064563231.81 0.00 0.00 31.8150645633Trnsprt Cst-Pump Maint Eq 12,302.98 1,604.31 0.00 13,907.29506456401,221.41 174.28 0.00 1,395.695064564229,436.75 4,946.12 0.00 34,382.8750645651Trnsprt Cst-Wtr Tmt Maint Strc 2,650.41 479.50 0.00 3,129.9150645652Trnsprt Cst-Wtr Tmt Maint Eq 3,429.97 358.94 0.00 3,788.9150645660Trnsprt Cst-T&D Ops Sup&Eng 1,670.07 92.33 0.00 1,762.4050645661Trnsprt Cst-T&D Ops Strg Faclt 35.00 0.00 0.00 35.0050645662Trnsprt Cst-T&D Ops Line Ex 34,479.37 4,463.72 0.00 38,943.095064566314,110.61 1,157.28 0.00 15,267.8950645665Trnsprt Cst-T&D Ops Misc Ex 204.30 8.83 0.00 213.1350645670295.05 38.44 0.00 333.49506456726.00 0.00 0.00 6.0050645673Trnsprt Cst-T&D Maint - Main 12,233.42 1,719.63 0.00 13,953.05506456759,753.55 2,103.46 0.00 11,857.0150645676Trnsprt Cst-T&D Maint - Meters 2,298.08 154.52 0.00 2,452.60506456772,656.28 14.87 0.00 2,671.1550645678Trnsprt Cst-T&D Maint-Misc Plt 110.34 0.00 0.00 110.3450645901Trnsprt Cst-Cust Acct Suprvsn 6,481.32 658.02 0.00 7,139.3450645902Trnsprt Cst-Cust Acct Mtr Rdng 18,668.81 2,542.11 0.00 21,210.925064590347,538.42 6,280.64 0.00 53,819.0650645920Trnsprt Cst-A&G Salaries 66,908.69 8,569.19 0.00 75,477.8850645932Trnsprt Cst-A&G Maint Plnt 899.04 70.21 0.00 969.2550646000Transportation Cost -Trnsfrred (526,471.99)0.00 (65,817.61)(592,289.60)50650603 Office Exp-SOS Ops Misc 485.00 0.00 0.00 485.0050650626Office Exp-Pump Ops Misc Exp 29,895.53 3,729.12 0.00 33,624.65506506321,367.10 0.00 0.00 1,367.10506506522,859.52 0.00 0.00 2,859.5250650661Office Exp-T&D Ops Strg Faclt 18,340.19 2,035.51 0.00 20,375.7050650662Office Exp-T&D Ops Line Ex 811.62 335.47 0.00 1,147.0950650665Office Exp-T&D Ops Misc Ex 4,975.46 1,151.16 0.00 6,126.625065090338,703.61 4,190.29 0.00 42,893.9050650905Office Exp-Cust Acct Misc Exp 736.54 0.00 0.00 736.5450650921Office Exp-A&G Ops Off Suppl 115,314.05 14,187.61 (1,376.45)128,125.215065092374,677.50 8,000.00 0.00 82,677.5050650930Office Exp-A&G Ops Misc Gen 104,127.12 67,540.32 0.00 171,667.4450651660Advertising Exp-A&G 100,290.76 0.00 (853.31)99,437.4550655631Misc Exp-Pump Maint Strctrs 106,944.80 12,221.48 0.00 119,166.2850655632Misc Exp-Pump Maint Pwr Prd 103.89 0.00 0.00 103.8950655651Misc Exp-Wtr Tmt Maint Strct 8,620.83 387.29 0.00 9,008.125065567275.00 0.00 0.00 75.0050655673Misc Exp-T&D Maint - Main 1,125.00 25.00 0.00 1,150.0050655675Misc Exp-T&D Maint - Services 4,100.00 0.00 (150.00)3,950.0050655905Misc Exp-Cust Acct Misc Exp (7.88)0.00 0.00 (7.88)70100403 Depreciation - Utility Plant 6,626,327.32 792,866.66 0.00 7,419,193.9870203408Real Estate Tax 1,517,416.47 168,601.83 0.00 1,686,018.3070250408Payroll Taxes 382,047.48 39,332.95 (24.98)421,355.45708004303,311,338.62 365,802.46 0.00 3,677,141.0970900419Interest income (2,493.12)0.00 (984.02)(3,477.14)71000431 Other interest 2,388.21 0.00 (276.69)2,111.5271050419AFUDC Gross Up (45,910.87)0.00 (5,076.23)(50,987.10)71051419 AFUDC Debt (41,351.37)0.00 (4,572.11)(45,923.48)71052419 AFUDC Equity (69,383.27)0.00 (7,671.50)(77,054.77)71100415 Mdse & jobbing - Income (84.38)0.00 0.00 (84.38)71251418 Misc Non Oper Rental Income (44,716.15)0.00 (5,032.35)(49,748.50)71252426 Misc Income/Deduction 23,795.04 3,977.92 (3.98)27,768.9871253426Non Recoverable 41,999.78 3,870.91 0.00 45,870.6971255406Amort of Util Plt Acquis Adj 15,534.00 2,200.00 (474.00)17,260.0080100409Current-federal 3,578,557.00 679,915.03 0.00 4,258,472.0380150409Current-state 792,713.00 149,696.32 0.00 942,409.32802004101,512,228.00 0.00 (617,900.79)894,327.2180250410Deferred-State Income taxes 369,638.00 0.00 (126,021.99)243,616.0180400411Investment Tax Cr,amortization (36,180.00)0.00 (4,020.00)(40,200.00)90400904 185,246.24 33,273.64 (2,656.25)215,863.63908509233,563,393.23 400,487.40 0.00 3,963,880.6390890426274,197.93 23,322.03 (104.34)297,415.6290950000F B T-ES (2,531,055.76)0.00 (277,206.28)(2,808,262.04)90950600 F B T-SOS Ops Sup & Eng 13,419.68 774.91 0.00 14,194.5990950601F B T-SOS Ops Lbr & Exp 22,444.19 2,164.81 0.00 24,609.0090950603F B T-SOS Ops Misc 3,370.76 0.00 0.00 3,370.7690950611F B T-SOS Maint Strctrs 10,763.09 768.03 0.00 11,531.12
SUZ-W-20-02IPUC DR 1AttachmentPage 50 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Oct 31, 2017
Run on 10/09/20 at 04:59 PM Style: UWGNEBS
Period Beginning Ending
90950616 F B T-SOS Maint Sply Mains 151.97 0.00 0.00 151.9790950620F B T-Pump Ops Sup & Eng 4,793.14 576.44 0.00 5,369.5890950624F B T-Pump Ops Lbr & Exp 215,648.59 23,382.89 0.00 239,031.4890950630F B T-Pump Maint Sup&Eng 2,814.24 389.61 0.00 3,203.8590950631F B T-Pump Maint Strctrs 6,390.70 348.81 0.00 6,739.5190950632182.76 0.00 0.00 182.7690950633F B T-Pump Maint Eq 69,326.38 7,621.43 0.00 76,947.8190950640F B T-Wtr Tmt Ops Sup&Eng 6,667.84 827.93 0.00 7,495.7790950642F B T-Wtr Tmt Ops Lbr&Exp 163,842.36 23,497.24 0.00 187,339.6090950651F B T-Wtr Tmt Maint Strct 14,491.96 2,277.92 0.00 16,769.8890950652F B T-Wtr Tmt Maint Equip 19,003.71 1,705.19 0.00 20,708.9090950660F B T-T&D Ops Sup&Eng 10,287.04 438.62 0.00 10,725.6690950661205.21 0.00 0.00 205.2190950662F B T-T&D Ops Line Ex 185,363.21 21,205.59 0.00 206,568.8090950663F B T-T&D Ops Meter Exp 77,619.94 5,497.78 0.00 83,117.7290950665F B T-T&D Ops Misc Ex 847.66 41.91 0.00 889.5790950670F B T-T&D Maint Sup & Eng 1,588.71 182.63 0.00 1,771.3490950672F B T-T&D Maint Rsrvrs&Stn 50.98 0.00 0.00 50.9890950673F B T-T&D Maint - Main 69,693.01 8,169.34 0.00 77,862.3590950675F B T-T&D Maint - Services 55,039.93 9,992.76 0.00 65,032.6990950676F B T-T&D Maint - Meters 13,568.59 734.03 0.00 14,302.6290950677F B T-T&D Maint - Hydrants 14,490.82 70.54 0.00 14,561.3690950678F B T-T&D Maint - Misc Plnt 456.07 0.00 0.00 456.0790950901F B T-Cust Acct Suprvsn 37,341.60 3,126.01 0.00 40,467.6190950902F B T-Cust Acct Mtr Rdng 104,213.03 12,076.58 0.00 116,289.6190950903F B T-Cust Acct Rcrds&Coll 265,956.15 29,837.10 0.00 295,793.2590950920F B T-A&G Salaries 374,683.58 40,709.17 0.00 415,392.7590950932F B T-A&G Maint Plnt 6,027.33 333.57 0.00 6,360.9091400924Liability Insurance-A&G Ops 224.98 0.00 0.00 224.989146092588,556.42 6,478.42 0.00 95,034.8491500926Pension-A&G Ops 961,893.33 106,877.33 0.00 1,068,770.6691550926(128,226.41)0.00 (14,247.08)(142,473.49)91700926 1,079,692.60 124,041.48 (920.08)1,202,814.0091800926138,453.68 14,747.24 0.00 153,200.9291850000Other Employee Benefits-ES 0.01 0.00 0.00 0.01918509264,546.43 0.00 0.00 4,546.4391860926(997.31)0.00 0.00 (997.31)91900928 56,672.97 0.00 0.00 56,672.979200092826,844.03 2,982.67 0.00 29,826.70920509281,238.00 0.00 0.00 1,238.00920509308,749.98 972.22 0.00 9,722.20920529309,651.35 977.15 0.00 10,628.509205367241,726.53 4,647.40 0.00 46,373.93920569308,289.00 921.00 0.00 9,210.0092061623193,239.00 21,471.00 0.00 214,710.009206493033,579.36 3,791.98 0.00 37,371.3492200624164.29 0.00 0.00 164.2992200626745.82 0.00 0.00 745.8292200903160.62 0.00 0.00 160.629220093060,021.12 9,438.15 0.00 69,459.27923009308,516.76 0.00 0.00 8,516.769260092384.00 0.00 0.00 84.0092600930(6,804.39)0.00 0.00 (6,804.39)92600932 36,639.27 3,377.38 0.00 40,016.65UW All Accounts (0.00)32,597,809.77 (32,597,809.76)(0.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 51 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Nov 30, 2017
Run on 10/09/20 at 05:01 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 421,041,974.66 1,699,384.62 (11,188.15)422,730,171.1310600000Cnstrction Csts Not Classified 5,783,883.91 1,034,463.51 (1,555,685.93)5,262,661.4910700000Construction work in progress 6,788,761.90 3,321,846.43 (2,184,666.17)7,925,942.1610750000CWIP – Suspense 8,694.14 0.00 (764.88)7,929.2610800000Utility Accumulated Depr (115,498,091.27)18,062.73 (800,141.30)(116,280,169.84)10810000 Retirement work in progress 448,051.72 184,582.14 (112,516.63)520,117.2310900000Accumulated Cost of Removal 814,093.51 96,217.81 (10,766.33)899,544.9911100000Utility Accumulated Depr -CIAC (35,399,310.34)0.00 (218,307.21)(35,617,617.55)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (170,661.18)474.00 (2,200.00)(172,387.18)12100000 Non-Utility Property 11,053.83 0.00 0.00 11,053.8313120000Collections41,000.00 0.00 0.00 41,000.0013150000Operating Cash Acct - Citi 42.39 0.00 0.00 42.3913501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 4,271,818.77 0.00 (1,536,634.07)2,735,184.7014201000AR Cash Accrual (1,585,894.32)765,065.30 0.00 (820,829.02)14309000 Accounts Receivable-Other 65,874.74 0.00 (28,590.61)37,284.1314310000AR - M&J billed 8,016.43 0.00 0.00 8,016.4314400000Provision Uncllctble Acct (Cr)(300,000.00)0.00 0.00 (300,000.00)14410000 Provision Uncllctble Acct-Othr (11,000.00)0.00 0.00 (11,000.00)14605000 IC Money Pool Receivable 6,869,943.20 786,985.31 (7,283,611.11)373,317.3915000000Capital&Maint Inv Nonexempt 102,152.90 1,869.20 0.00 104,022.1015010000285,946.78 0.00 0.00 285,946.7815020000Other Inventory 51,738.84 1,297.88 0.00 53,036.7215030000Chemical Inventory 23,757.86 0.00 (7,595.58)16,162.2816599000Prepaid Expenses-Other 88,000.00 0.00 (8,000.00)80,000.0017300000Unbilled Revenue 4,985,599.00 0.00 (1,141,565.00)3,844,034.0018300000Prelim Survey and Inv. Chrgs 577,164.99 97,915.74 (3,141.73)671,939.0018404000Clearing - Capital Work Order 4,029.67 0.09 (4,030.83)(1.07)18499000 Clearing - AP and Procument 0.00 0.00 0.00 0.00186090001,969,369.87 165,905.84 (56,221.00)2,079,054.71186200001,115,290.29 0.00 0.00 1,115,290.2918621000Dfrrd Relocation Exp - Approve 37,131.75 0.00 (977.15)36,154.60186230001,597,674.06 6,682.79 0.00 1,604,356.8518625000Deferred Pwr Costs - Approved 300,594.89 0.00 (21,471.00)279,123.8918650000(387,884.54)0.00 (4,647.40)(392,531.94)18653000 (282,927.72)0.00 (3,804.06)(286,731.78)18680000 Deferred rate charges 41,757.34 0.00 (2,982.67)38,774.6718699000Other Regulatory Assets 25,755.16 0.00 (1,018.22)24,736.9418714000362,777.69 20,241.21 0.00 383,018.9019010000Def. Federal Inc Taxes- Other 121,729.82 0.00 (25,257.00)96,472.8219012000Def State Income Taxes- Other 50,667.37 0.00 (5,767.00)44,900.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019101000Def. FIT-FAS109 ITC 216,948.00 0.00 (1,305.00)215,643.0019103000Def. FIT-F71/F109 G/U ITC 144,245.00 0.00 (868.00)143,377.0019131000Def.SIT-FAS109 ITC 50,948.00 0.00 (307.00)50,641.0019132000Def. SIT-F71/F109 G/U ITC 33,897.00 0.00 (204.00)33,693.0020100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (81,437,834.97)0.00 0.00 (81,437,834.97)21600000 RE - Cumulated Income (86,345,915.50)0.00 0.00 (86,345,915.50)21800000 AOCI - Pension 6,634,520.79 0.00 0.00 6,634,520.7921805000AOCI - PBOP (1,409,359.03)0.00 0.00 (1,409,359.03)23200000 Accounts Payable (2,306,380.02)1,090,856.46 (539,285.02)(1,754,808.58)23210000 Accounts Payable Reversing (48,463.48)26,803.86 0.00 (21,659.62)23211000 (123,997.11)23,650.06 (38,939.63)(139,286.68)23220000 AP - Inventory Accrued 26,134.61 784.52 (203.91)26,715.2223601000Property Taxes Accrued (1,686,018.30)0.00 (168,601.83)(1,854,620.13)23610000 Franchise taxes Accrued (156,466.44)153,514.85 (104,225.17)(107,176.76)23641000 Federal Income Tax Accrued (9,409,839.27)5,059,229.18 0.00 (4,350,610.09)23651000 State Income Tax Accrued (2,315,738.68)0.00 (225,913.98)(2,541,652.67)23661000 FICA Tax Accrued (28,687.45)0.00 (3,736.99)(32,424.44)23662000 (50.80)19.74 (24.68)(55.74)23663000 (310.04)37.30 (28.09)(300.83)23670000 Sales & Use Taxes Accrued (81,543.80)14,638.18 (19,926.29)(86,831.91)23699000 Other Accrued Taxes 21,889.61 0.00 (22,509.70)(620.09)24205000 Accrued - Payroll (396,452.77)10,622.44 (62,686.74)(448,517.07)24215000 Accrued - Power (216,432.43)78,875.95 0.00 (137,556.48)24220000 Accrued - Sludge Removal 0.00 0.00 0.00 0.0024245000Accrued - Vacation (94,070.00)0.00 0.00 (94,070.00)24246000 Accrued - Bonus (275,330.00)0.00 (27,533.00)(302,863.00)24247000 Accrued - Employee Related (3,235.51)6,297.61 (7,248.07)(4,185.97)24248000 Accr - Employee Related Other (19,667.68)16,955.50 (14,738.16)(17,450.34)24299000 Accrued Other (6,929.99)2,426.71 0.00 (4,503.28)24301000 Employee W/hg-401K 0.00 67,507.35 (45,551.36)21,955.9924306000Employee withholding – PAC 0.00 100.00 (100.00)0.0024330000Employee Withholding- Other (100.00)0.00 (15.00)(115.00)25200000 Advances for Construction (5,343,490.95)4,490.00 0.00 (5,339,000.95)25200001 CWIP non-taxable advances 280,763.89 22,828.20 (4,490.00)299,102.0925201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (1,952,377.00)55,300.00 (164,921.00)(2,061,998.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 52 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Nov 30, 2017
Run on 10/09/20 at 05:01 PM Style: UWGNEBS
Period Beginning Ending
25380000 Other Deferred Credits (209,373.92)0.00 0.00 (209,373.92)25390000 Accrued SE LTIP (22,349.00)0.00 (812.00)(23,161.00)25402000 DefRegLiab F71/F109-Fed:ITC (446,036.00)2,684.00 0.00 (443,352.00)25500000 Deferred ITC (671,914.00)4,020.00 0.00 (667,894.00)26310000 Pension Accrued (8,785,759.31)0.00 (106,877.33)(8,892,636.64)27100000 Contribution in Aid of Cnstrct (114,303,411.31)4,858.82 (38,088.55)(114,336,641.04)27100001 CWIP non-taxable CIAC (3,612,150.46)375,643.51 (278,806.22)(3,515,313.17)27100002 In Service non-taxable CIAC (670,585.98)12,394.32 (274,275.77)(932,467.43)27101000 Taxable CIAC - Serv Laterals (3,679,499.39)0.00 (54,949.00)(3,734,448.39)27101001 CWIP taxable CIAC 50,721.54 56,649.00 (76,401.62)30,968.9227101002In Service taxable CIAC (73,481.72)0.00 (1,700.00)(75,181.72)27110000 35,399,310.34 218,307.21 0.00 35,617,617.5528203000Def. FIT-MACRS (8,553,334.46)742,183.00 0.00 (7,811,151.46)28206000 Def. FIT- OCI Pension/PBOP 2,821,102.40 1.00 0.00 2,821,103.4028211000Def. FIT Benefit on DSIT 382,157.00 0.00 0.00 382,157.0028300000Def. FIT-Other (1,121,456.21)1,043,058.21 0.00 (78,398.00)28301000 Def. FIT-Tank Painting (250,751.00)16,537.00 0.00 (234,214.00)28302000 Def. FIT-Rate Expenses (23,168.00)10,634.00 0.00 (12,534.00)28303000 Def. FIT-Deferred Charges 82,349.00 12,102.00 0.00 94,451.0028304000Def. FIT-Relocation Expense (15,508.00)3,762.00 0.00 (11,746.00)28305000 Def. FIT-M_S Fees 434,267.00 24,177.00 0.00 458,444.0028306000Def. FIT-Pensions (243,579.00)0.00 (440,173.00)(683,752.00)28307000 Def. FIT-PEBOP 1,751,955.85 0.00 (58,211.00)1,693,744.8528308000Def. FIT-Cost of Removal (600,790.00)0.00 (287,419.00)(888,209.00)28310000 Def. FIT-Uncollectibles 100,832.00 0.00 0.00 100,832.0028312000Def. FIT - AFUDC Equity (437,131.00)0.00 (27,471.00)(464,602.00)28313000 Def. FIT - AFUDC Equity GU (421,700.57)0.00 (5,346.00)(427,046.57)28314000 (634,212.00)0.00 (6,043.00)(640,255.00)28350000 Def. SIT- Other (282,351.01)282,768.01 0.00 417.0028353000Def. SIT - Tank Painting (57,350.00)3,776.00 0.00 (53,574.00)28354000 Def. SIT-Pensions (17,102.00)0.00 (100,502.00)(117,604.00)28355000 Def. SIT-Post Retrmnt Benefits 362,030.72 0.00 (13,291.00)348,739.7228356000Def. SIT-AFUDC Equity (98,160.00)0.00 (6,273.00)(104,433.00)28357000 Def. SIT-Excess Depreciation (1,749,981.03)136,979.00 0.00 (1,613,002.03)28358000 Def. SIT- Cost of Removal (120,798.00)0.00 (65,624.00)(186,422.00)28359000 Def. SIT- Relocation (3,451.00)859.00 0.00 (2,592.00)28360000 Def. SIT- OCI Pension/PBOP 620,824.84 0.00 (1.00)620,823.8428363000107,279.00 5,520.00 0.00 112,799.0028364000Def. SIT - AFUDC Equity GU (96,272.53)0.00 (1,221.00)(97,493.53)28365000 (148,946.00)0.00 (1,379.00)(150,325.00)40100461 General Sales (4,108.32)0.00 0.00 (4,108.32)40105461 (18,991,973.06)0.00 (1,650,128.16)(20,642,101.22)40106461 Meter Sale-Residential facili (9,397,611.14)0.00 (849,577.06)(10,247,188.20)40110461 (10,314,342.29)2,053.95 (841,551.91)(11,153,840.25)40111461 Meter Sale-Commercial facility (2,100,548.21)0.00 (204,833.36)(2,305,381.57)40120461 (113,690.16)0.00 (23,662.02)(137,352.18)40121461 Meter Sale-public auth fac (27,641.01)0.00 (5,620.59)(33,261.60)40140462 Private Fire protection facili (936,881.15)0.00 (72,403.46)(1,009,284.61)40145463 Public Fire protection facilit (3,545.63)0.00 0.00 (3,545.63)40200471 Miscellaneous service revenue (10,800.00)0.00 (1,180.00)(11,980.00)40205472 Rents from water property (7,947.92)0.00 (850.00)(8,797.92)40245471 Turn on fees (23,520.00)0.00 (615.00)(24,135.00)40300474 (1,867,645.00)1,272,284.00 0.00 (595,361.00)40301474 Reg Unbill facility charge rev (13,454.00)0.00 (130,719.00)(144,173.00)50000000 Payroll Clearing 0.00 557,946.76 (557,946.76)0.0050100000Supv Labor-ES 6,467.70 2,162.71 0.00 8,630.4150100600Supv Lbr-SOS Ops Sup & Eng 23,396.66 14,954.03 (1,117.59)37,233.1050100601Supv Lbr-SOS Ops Lbr & Exp 42,877.13 6,915.68 (46.24)49,746.5750100603Supv Lbr-SOS Ops Misc 7,126.53 0.00 0.00 7,126.5350100614Supv Lbr-SOS Maint Wlls&Spr 84,018.22 7,563.58 0.00 91,581.80501006209,908.59 1,075.78 0.00 10,984.3750100624Supv Lbr-Pump Ops Lbr & Exp 104,373.12 9,812.31 (73.02)114,112.41501006306,389.79 767.39 0.00 7,157.185010064014,537.19 1,383.99 0.00 15,921.185010064235,950.50 2,584.52 (1,317.65)37,217.3750100660Supv Lbr-T&D Ops Sup&Eng 17,285.28 2,357.06 0.00 19,642.3450100662Supv Lbr-T&D Ops Line Exp 59,666.50 5,463.70 0.00 65,130.2050100670Supv Lbr-T&D Maint Sup &Eng 3,438.53 179.71 0.00 3,618.2450100901Supv Lbr-Cust Acct Suprvsn 64,938.53 5,833.90 0.00 70,772.4350100902Supv Lbr-Cust Acct Mtr Rdng 61.03 0.00 0.00 61.0350100903Supv Lbr-Cust Acct Rcrds&Coll 113,090.05 13,438.19 0.00 126,528.2450100920Supv Lbr-A&G Ops Salaries 1,426,145.46 158,160.94 (9,135.05)1,575,171.3550100930Supv Lbr-A&G Misc Gen Exp (480.77)0.00 0.00 (480.77)50100932 Supv Lbr-A&G Maint Plnt 2,726.77 170.76 0.00 2,897.5350105600Drct Lbr-SOS Ops Sup & Eng 1,288.15 86.93 0.00 1,375.0850105601Drct Lbr-SOS Ops Lbr & Exp 237.76 0.00 0.00 237.7650105611Drct Lbr-SOS Maint Strctrs 21,359.34 6,544.35 (182.33)27,721.3650105616Drct Lbr-SOS Maint Sply Mains 261.10 0.00 0.00 261.1050105620Drct Lbr-Pump Ops Sup & Eng (55.00)0.00 0.00 (55.00)50105624 Drct Lbr-Pump Ops Lbr & Exp 352,810.91 41,504.15 0.00 394,315.0650105631Drct Lbr-Pump Maint Strctrs 13,674.54 1,098.76 0.00 14,773.3050105632Drct Lbr-Pump Maint Pwr Prd 242.72 0.00 0.00 242.72
SUZ-W-20-02IPUC DR 1AttachmentPage 53 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Nov 30, 2017
Run on 10/09/20 at 05:01 PM Style: UWGNEBS
Period Beginning Ending
50105642 Drct Lbr-Wtr Tmt Ops Lbr&Exp 332,453.93 23,687.68 0.00 356,141.6150105651Drct Lbr-Wtr Tmt Maint Strct 31,811.40 5,098.46 0.00 36,909.8650105652Drct Lbr-Wtr Tmt Maint Equip 40,248.15 8,259.39 0.00 48,507.5450105660Drct Lbr-T&D Ops Sup&Eng 672.05 627.86 0.00 1,299.9150105661331.80 0.00 0.00 331.8050105662Drct Lbr-T&D Ops Line Ex 343,205.55 9,895.04 (4,143.21)348,957.3850105663Drct Lbr-T&D Ops Meter Exp 160,172.44 15,577.22 (924.09)174,825.5750105665Drct Lbr-T&D Ops Misc Ex 54,592.79 6,387.45 (952.63)60,027.6150105672Drct Lbr-T&D Maint Rsrvrs&Stn 100.20 0.00 0.00 100.2050105673Drct Lbr-T&D Maint - Main 139,284.00 12,445.23 (340.68)151,388.5550105675Drct Lbr-T&D Maint - Services 130,021.50 5,495.08 0.00 135,516.5850105676Drct Lbr-T&D Maint - Meters 26,520.58 2,438.41 0.00 28,958.9950105677Drct Lbr-T&D Maint - Hydrants 23,709.03 6,812.42 0.00 30,521.4550105678Drct Lbr-T&D Maint -Misc Plnt 2,421.27 0.00 0.00 2,421.2750105902Drct Lbr-Cust Acct Mtr Rdng 220,114.61 22,258.59 (162.86)242,210.3450105903Drct Lbr-Cust Acct Rcrds&Coll 452,890.29 43,523.70 (41.30)496,372.6950105920Drct Lbr-A&G Ops Salaries 815,824.07 131,991.68 (14,101.10)933,714.6550105932Drct Lbr-A&G Maint Plnt 8,962.49 328.70 0.00 9,291.1950115675D L T-T&D Maint - Services (1,147.20)0.00 0.00 (1,147.20)50120000 S L T out-ES (6,467.70)0.00 (2,162.71)(8,630.41)50120601 S L T out-SOS Ops Lbr & Exp 238.00 0.00 0.00 238.0050120614S L T out-SOS Maint Wlls&Spr (64,455.00)0.00 (6,857.00)(71,312.00)50120624 S L T out-Pump Ops Lbr & Exp (2,622.00)0.00 (382.00)(3,004.00)50120660 S L T out-T&D Ops Sup&Eng 2,449.00 0.00 (685.00)1,764.0050120901S L T out-Cust Acct Suprvsn 444.00 0.00 0.00 444.0050120903S L T out-Cust Acct Rcrds&Coll (180.00)0.00 (47.00)(227.00)50120920 S L T out-A&G Ops Salaries (696,859.22)5,971.69 (78,832.43)(769,719.96)50125633 D L T out-Pump Maint Equip 1,313.55 0.00 0.00 1,313.5550125665D L T out-T&D Ops Misc Ex (51,835.57)0.00 (5,201.78)(57,037.35)50125678 D L T out-T&D Maint -Misc Plnt (1,313.55)0.00 0.00 (1,313.55)50125920 D L T out-A&G Ops Salaries (757,426.82)8,474.40 (119,586.45)(868,538.87)50300611 Material-SOS Maint Strctrs 71.47 225.00 0.00 296.4750300624Material-Pump Ops Lbr & Exp 45,980.26 2,804.33 0.00 48,784.5950300632Material-Pump Maint Pwr Prd 2,993.70 0.00 0.00 2,993.7050300633Material-Pump Maint Eq 2,848.81 1,303.86 0.00 4,152.6750300640(566.40)0.00 0.00 (566.40)50300642 Material-Wtr Tmt Ops Lbr&Exp 18,799.88 6,375.43 0.00 25,175.3150300651Material-Wtr Tmt Maint Strct 2,771.96 0.00 0.00 2,771.9650300652Material-Wtr Tmt Maint Equip 8,402.16 0.00 0.00 8,402.1650300665Material-T&D Ops Misc Ex 182.32 0.00 0.00 182.3250300672Material-T&D Maint Rsrvrs&Stn 122.10 0.00 0.00 122.1050300673Material-T&D Maint - Main 12,406.20 363.64 0.00 12,769.8450300675Material-T&D Maint - Services 39,355.07 5,019.07 0.00 44,374.1450300677Material-T&D Maint - Hydrants 162.52 851.79 0.00 1,014.3150300902Material-Cust Acct Mtr Rdng 2,348.16 294.96 0.00 2,643.1250310604Rent-SOS Ops 1,268.11 0.00 0.00 1,268.1150310921Rent-A&G Ops Off Suppl&Exp 9,893.98 1,850.02 0.00 11,744.0050400601Out Servs-SOS Ops Lbr & Exp 1,102.19 0.00 0.00 1,102.19504006133,178.64 0.00 0.00 3,178.64504006222,315.34 0.00 0.00 2,315.3450400624206.09 1,375.00 0.00 1,581.0950400626Out Servs-Pump Ops Misc Exp 2,799.55 0.00 0.00 2,799.5550400632Out Servs-Pump Maint Pwr Prd 34,135.26 11,338.20 0.00 45,473.4650400633Out Servs-Pump Maint Eq 12,709.26 266.00 0.00 12,975.2650400635Out Servs-Wtr Tmt Lab Testing 96,119.00 4,038.20 0.00 100,157.2050400642331.86 0.00 0.00 331.865040064318,913.46 0.00 0.00 18,913.4650400651Out Servs-Wtr Tmt Maint Strct 7,642.11 1,370.18 0.00 9,012.2950400652Out Servs-Wtr Tmt Maint Equip 34,988.06 0.00 0.00 34,988.0650400662Out Servs-T&D Ops Line Ex 16,793.34 4,280.13 0.00 21,073.4750400663Out Servs-T&D Ops Meter Exp 1,249.47 0.00 0.00 1,249.4750400665Out Servs-T&D Ops Misc Ex 985.00 0.00 0.00 985.00504006727,938.88 0.00 0.00 7,938.8850400673Out Servs-T&D Maint - Main 6,067.21 0.00 0.00 6,067.21504006753,087.37 0.00 0.00 3,087.3750400902Out Servs-Cust Acct Mtr Rdng 77,117.99 5,533.20 0.00 82,651.1950400903100,874.47 8,870.38 0.00 109,744.8550400905Out Servs-Cust Acct Misc Exp 317.14 35.26 0.00 352.40504009215,265.86 0.00 0.00 5,265.8650400923Out Servs-A&G Ops 27,651.71 1,461.40 0.00 29,113.1150400932Out Servs-A&G Maint Plnt 70.00 0.00 0.00 70.0050405903Print & Postage-Cust Acct Rcrd 224,357.76 25,815.53 0.00 250,173.2950605602Prchsd Wtr-SOS Ops 132,027.69 0.00 0.00 132,027.69506106231,661,299.71 78,259.18 0.00 1,739,558.8950610665Prchsd Pwr-T&D Ops Misc Ex 345,778.40 40,781.37 0.00 386,559.7750620626Utilities-Pump Ops Misc Exp 1,529.38 153.82 0.00 1,683.2050620633Utilities-Pump Maint Eq 1,226.85 45.43 0.00 1,272.2850620651Utilities-Wtr Tmt Maint Strct (4,478.65)5,132.73 0.00 654.0850620665Utilities-T&D Ops Misc Exp 6,557.05 614.05 0.00 7,171.1050620921Utilities-A&G Ops Off Suppl 21,193.31 2,194.99 0.00 23,388.30506256439,996.00 672.00 0.00 10,668.0050635614Chmcals-SOS Maint Wlls&Spr 4,738.05 0.00 0.00 4,738.05
SUZ-W-20-02IPUC DR 1AttachmentPage 54 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Nov 30, 2017
Run on 10/09/20 at 05:01 PM Style: UWGNEBS
Period Beginning Ending
50645000 Trnsprt Cst-ES 600,878.48 70,279.58 (7,310.62)663,847.44506456002,472.72 955.37 (95.21)3,332.88506456014,493.98 691.94 (68.96)5,116.9650645603Trnsprt Cst-SOS Ops Misc 601.01 0.00 0.00 601.0150645611Trnsprt Cst-SOS Maint Strctrs 2,018.60 474.48 (47.29)2,445.79506456141,704.06 105.04 (10.47)1,798.635064561618.74 0.00 0.00 18.7450645620973.65 121.14 (12.07)1,082.725064562443,350.97 5,189.41 (517.20)48,023.1850645630591.28 84.44 (8.42)667.3050645631Trnsprt Cst-Pump Maint Strctrs 1,281.57 101.75 (10.14)1,373.185064563231.81 0.00 0.00 31.8150645633Trnsprt Cst-Pump Maint Eq 13,907.29 1,552.38 (154.72)15,304.95506456401,395.69 163.74 (16.32)1,543.115064564234,382.87 3,729.42 (371.69)37,740.6050645651Trnsprt Cst-Wtr Tmt Maint Strc 3,129.91 532.53 (53.07)3,609.3750645652Trnsprt Cst-Wtr Tmt Maint Eq 3,788.91 680.85 (67.86)4,401.9050645660Trnsprt Cst-T&D Ops Sup&Eng 1,762.40 136.97 (13.65)1,885.7250645661Trnsprt Cst-T&D Ops Strg Faclt 35.00 0.00 0.00 35.0050645662Trnsprt Cst-T&D Ops Line Ex 38,943.09 2,655.78 (264.69)41,334.185064566315,267.89 1,435.15 (143.03)16,560.0150645665Trnsprt Cst-T&D Ops Misc Ex 213.13 18.64 (1.86)229.9150645670333.49 28.14 (2.81)358.82506456726.00 0.00 0.00 6.0050645673Trnsprt Cst-T&D Maint - Main 13,953.05 1,523.82 (151.87)15,325.005064567511,857.01 1,264.43 (126.02)12,995.4250645676Trnsprt Cst-T&D Maint - Meters 2,452.60 222.13 (22.14)2,652.59506456772,671.15 439.20 (43.77)3,066.5850645678Trnsprt Cst-T&D Maint-Misc Plt 110.34 0.00 0.00 110.3450645901Trnsprt Cst-Cust Acct Suprvsn 7,139.34 656.93 (65.47)7,730.8050645902Trnsprt Cst-Cust Acct Mtr Rdng 21,210.92 2,506.51 (249.81)23,467.625064590353,819.06 6,191.64 (617.09)59,393.6150645920Trnsprt Cst-A&G Salaries 75,477.88 8,166.44 (813.90)82,830.4250645932Trnsprt Cst-A&G Maint Plnt 969.25 62.29 (6.21)1,025.3350646000Transportation Cost -Trnsfrred (592,289.60)6,970.44 (69,939.40)(655,258.56)50650603 Office Exp-SOS Ops Misc 485.00 0.00 0.00 485.0050650626Office Exp-Pump Ops Misc Exp 33,624.65 3,000.76 0.00 36,625.41506506321,367.10 0.00 0.00 1,367.10506506522,859.52 0.00 0.00 2,859.5250650661Office Exp-T&D Ops Strg Faclt 20,375.70 2,035.51 0.00 22,411.2150650662Office Exp-T&D Ops Line Ex 1,147.09 0.00 0.00 1,147.0950650665Office Exp-T&D Ops Misc Ex 6,126.62 2,701.94 0.00 8,828.565065090342,893.90 1,163.71 0.00 44,057.6150650905Office Exp-Cust Acct Misc Exp 736.54 0.00 0.00 736.5450650921Office Exp-A&G Ops Off Suppl 128,125.21 6,021.68 0.00 134,146.895065092382,677.50 8,000.00 0.00 90,677.5050650930Office Exp-A&G Ops Misc Gen 171,667.44 10,470.08 (3,300.00)178,837.5250651660Advertising Exp-A&G 99,437.45 2,613.71 0.00 102,051.1650655631Misc Exp-Pump Maint Strctrs 119,166.28 13,178.76 0.00 132,345.0450655632Misc Exp-Pump Maint Pwr Prd 103.89 156.74 0.00 260.6350655651Misc Exp-Wtr Tmt Maint Strct 9,008.12 282.50 0.00 9,290.625065567275.00 0.00 0.00 75.0050655673Misc Exp-T&D Maint - Main 1,150.00 0.00 0.00 1,150.0050655675Misc Exp-T&D Maint - Services 3,950.00 2,225.00 0.00 6,175.0050655905Misc Exp-Cust Acct Misc Exp (7.88)0.00 0.00 (7.88)70100403 Depreciation - Utility Plant 7,419,193.98 799,801.12 0.00 8,218,995.1070203408Real Estate Tax 1,686,018.30 170,543.77 0.00 1,856,562.0770250408Payroll Taxes 421,355.45 40,300.50 (121.91)461,534.04708004303,677,141.09 362,499.67 0.00 4,039,640.7770900419Interest income (3,477.14)0.00 (984.84)(4,461.98)71000431 Other interest 2,111.52 0.00 (302.19)1,809.3371050419AFUDC Gross Up (50,987.10)0.00 (6,682.79)(57,669.89)71051419 AFUDC Debt (45,923.48)0.00 (6,019.08)(51,942.56)71052419 AFUDC Equity (77,054.77)0.00 (10,099.42)(87,154.19)71100415 Mdse & jobbing - Income (84.38)0.00 0.00 (84.38)71251418 Misc Non Oper Rental Income (49,748.50)0.00 (5,032.35)(54,780.85)71252426 Misc Income/Deduction 27,768.98 2,588.61 (1,518.26)28,839.3371253426Non Recoverable 45,870.69 6,666.97 0.00 52,537.6671255406Amort of Util Plt Acquis Adj 17,260.00 2,200.00 (474.00)18,986.0080100409Current-federal 4,258,472.03 1,395,631.42 0.00 5,654,103.4580150409Current-state 942,409.32 225,914.98 0.00 1,168,324.3180200410894,327.21 0.00 (1,002,535.21)(108,208.00)80250410 Deferred-State Income taxes 243,616.01 0.00 (235,845.01)7,771.0080400411Investment Tax Cr,amortization (40,200.00)0.00 (4,020.00)(44,220.00)90400904 215,863.63 29,223.66 (2,347.61)242,739.68908509233,963,880.63 376,280.74 (70,902.32)4,269,259.0590890426297,415.62 22,146.56 (122.77)319,439.4190950000F B T-ES (2,808,262.04)0.00 (316,620.69)(3,124,882.73)90950600 F B T-SOS Ops Sup & Eng 14,194.59 5,115.97 0.00 19,310.5690950601F B T-SOS Ops Lbr & Exp 24,609.00 3,705.14 0.00 28,314.1490950603F B T-SOS Ops Misc 3,370.76 0.00 0.00 3,370.7690950611F B T-SOS Maint Strctrs 11,531.12 2,540.68 0.00 14,071.80
SUZ-W-20-02IPUC DR 1AttachmentPage 55 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Nov 30, 2017
Run on 10/09/20 at 05:01 PM Style: UWGNEBS
Period Beginning Ending
90950616 F B T-SOS Maint Sply Mains 151.97 0.00 0.00 151.9790950620F B T-Pump Ops Sup & Eng 5,369.58 648.66 0.00 6,018.2490950624F B T-Pump Ops Lbr & Exp 239,031.48 27,787.72 0.00 266,819.2090950630F B T-Pump Maint Sup&Eng 3,203.85 452.13 0.00 3,655.9890950631F B T-Pump Maint Strctrs 6,739.51 544.83 0.00 7,284.3490950632182.76 0.00 0.00 182.7690950633F B T-Pump Maint Eq 76,947.81 8,312.50 0.00 85,260.3190950640F B T-Wtr Tmt Ops Sup&Eng 7,495.77 876.85 0.00 8,372.6290950642F B T-Wtr Tmt Ops Lbr&Exp 187,339.60 19,969.85 0.00 207,309.4590950651F B T-Wtr Tmt Maint Strct 16,769.88 2,851.52 0.00 19,621.4090950652F B T-Wtr Tmt Maint Equip 20,708.90 3,645.73 0.00 24,354.6390950660F B T-T&D Ops Sup&Eng 10,725.66 733.49 0.00 11,459.1590950661205.21 0.00 0.00 205.2190950662F B T-T&D Ops Line Ex 206,568.80 14,220.87 0.00 220,789.6790950663F B T-T&D Ops Meter Exp 83,117.72 7,684.74 0.00 90,802.4690950665F B T-T&D Ops Misc Ex 889.57 99.82 0.00 989.3990950670F B T-T&D Maint Sup & Eng 1,771.34 150.71 0.00 1,922.0590950672F B T-T&D Maint Rsrvrs&Stn 50.98 0.00 0.00 50.9890950673F B T-T&D Maint - Main 77,862.35 8,159.60 0.00 86,021.9590950675F B T-T&D Maint - Services 65,032.69 6,770.63 0.00 71,803.3290950676F B T-T&D Maint - Meters 14,302.62 1,189.44 0.00 15,492.0690950677F B T-T&D Maint - Hydrants 14,561.36 2,351.75 0.00 16,913.1190950678F B T-T&D Maint - Misc Plnt 456.07 0.00 0.00 456.0790950901F B T-Cust Acct Suprvsn 40,467.61 3,517.66 0.00 43,985.2790950902F B T-Cust Acct Mtr Rdng 116,289.61 13,421.60 0.00 129,711.2190950903F B T-Cust Acct Rcrds&Coll 295,793.25 33,154.38 0.00 328,947.6390950920F B T-A&G Salaries 415,392.75 43,728.78 0.00 459,121.5390950932F B T-A&G Maint Plnt 6,360.90 333.49 0.00 6,694.3991400924Liability Insurance-A&G Ops 224.98 0.00 0.00 224.989146092595,034.84 0.00 (8,140.51)86,894.3391500926Pension-A&G Ops 1,068,770.66 106,877.33 0.00 1,175,647.9991550926(142,473.49)0.00 (14,247.08)(156,720.57)91700926 1,202,814.00 177,141.94 (848.74)1,379,107.2091800926153,200.92 14,738.16 0.00 167,939.0891850000Other Employee Benefits-ES 0.01 0.00 0.00 0.01918509264,546.43 0.00 0.00 4,546.4391860926(997.31)131.25 0.00 (866.06)91900928 56,672.97 56,672.98 0.00 113,345.959200092829,826.70 2,982.67 0.00 32,809.37920509281,238.00 0.00 0.00 1,238.00920509309,722.20 972.22 0.00 10,694.429205293010,628.50 977.15 0.00 11,605.659205367246,373.93 4,647.40 0.00 51,021.33920569309,210.00 921.00 0.00 10,131.0092061623214,710.00 21,471.00 0.00 236,181.009206493037,371.34 3,804.06 0.00 41,175.4092200624164.29 0.00 0.00 164.2992200626745.82 0.00 0.00 745.8292200903160.62 0.00 0.00 160.629220093069,459.27 5,036.53 (222.97)74,272.83923009308,516.76 0.00 0.00 8,516.769260092384.00 0.00 0.00 84.0092600930(6,804.39)0.00 0.00 (6,804.39)92600932 40,016.65 5,162.08 0.00 45,178.73UW All Accounts (0.00)24,687,164.53 (24,687,164.53)0.00
SUZ-W-20-02IPUC DR 1AttachmentPage 56 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Dec 31, 2017
Run on 10/09/20 at 05:14 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 422,730,171.13 1,827,476.63 (835,986.11)423,721,661.6510600000Cnstrction Csts Not Classified 5,262,661.49 4,302,987.96 (830,841.80)8,734,807.6510700000Construction work in progress 7,925,942.16 5,768,210.26 (6,625,415.97)7,068,736.4510750000CWIP – Suspense 7,929.26 38,117.50 (46,349.35)(302.59)10800000 Utility Accumulated Depr (116,280,169.84)863,566.95 (800,381.21)(116,216,984.10)10810000 Retirement work in progress 520,117.23 211,882.20 (240,975.23)491,024.2010900000Accumulated Cost of Removal 899,544.99 181,203.70 (10,466.67)1,070,282.0211100000Utility Accumulated Depr -CIAC (35,617,617.55)0.00 (222,101.54)(35,839,719.09)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (172,387.18)474.00 (2,200.00)(174,113.18)12100000 Non-Utility Property 11,053.83 0.00 0.00 11,053.8313120000Collections41,000.00 0.00 0.00 41,000.0013150000Operating Cash Acct - Citi 42.39 0.00 0.00 42.3913501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 2,735,184.70 0.00 (547,309.22)2,187,875.4814201000AR Cash Accrual (820,829.02)201,740.25 0.00 (619,088.77)14309000 Accounts Receivable-Other 37,284.13 141,909.43 0.00 179,193.5614310000AR - M&J billed 8,016.43 0.00 0.00 8,016.4314400000Provision Uncllctble Acct (Cr)(300,000.00)0.00 0.00 (300,000.00)14410000 Provision Uncllctble Acct-Othr (11,000.00)0.00 0.00 (11,000.00)14605000 IC Money Pool Receivable 373,317.39 3,012,270.63 (3,385,588.02)(0.00)15000000 Capital&Maint Inv Nonexempt 104,022.10 12,515.41 0.00 116,537.5115010000285,946.78 0.00 0.00 285,946.7815020000Other Inventory 53,036.72 2,203.95 0.00 55,240.6715030000Chemical Inventory 16,162.28 14,316.46 (11,909.97)18,568.7716599000Prepaid Expenses-Other 80,000.00 0.00 (8,000.00)72,000.0017300000Unbilled Revenue 3,844,034.00 0.00 (428,535.00)3,415,499.0018300000Prelim Survey and Inv. Chrgs 671,939.00 171,851.19 (11,542.67)832,247.5218404000Clearing - Capital Work Order (1.07)0.10 (92,878.40)(92,879.37)18499000 Clearing - AP and Procument 0.00 0.00 0.00 0.00186090002,079,054.71 1,123.04 (56,221.00)2,023,956.75186200001,115,290.29 0.00 0.00 1,115,290.2918621000Dfrrd Relocation Exp - Approve 36,154.60 0.00 (977.15)35,177.45186230001,604,356.85 7,039.02 (3,750.08)1,607,645.7918625000Deferred Pwr Costs - Approved 279,123.89 0.00 (21,471.00)257,652.8918650000(392,531.94)0.00 (4,647.39)(397,179.33)18653000 (286,731.78)0.00 (3,819.97)(290,551.75)18680000 Deferred rate charges 38,774.67 0.00 (2,982.67)35,792.0018699000Other Regulatory Assets 24,736.94 0.00 (1,018.22)23,718.7218714000383,018.90 12,237.96 0.00 395,256.8619010000Def. Federal Inc Taxes- Other 96,472.82 0.00 (133,111.00)(36,638.18)19012000 Def State Income Taxes- Other 44,900.37 0.00 (2,761.00)42,139.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019101000Def. FIT-FAS109 ITC 215,643.00 0.00 (1,305.00)214,338.0019103000Def. FIT-F71/F109 G/U ITC 143,377.00 0.00 (868.00)142,509.0019131000Def.SIT-FAS109 ITC 50,641.00 0.00 (307.00)50,334.0019132000Def. SIT-F71/F109 G/U ITC 33,693.00 0.00 (204.00)33,489.0020100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (81,437,834.97)0.00 0.00 (81,437,834.97)21600000 RE - Cumulated Income (86,345,915.50)0.00 0.00 (86,345,915.50)21800000 AOCI - Pension 6,634,520.79 2,462,840.00 0.00 9,097,360.7921805000AOCI - PBOP (1,409,359.03)541,633.00 0.00 (867,726.03)23200000 Accounts Payable (1,754,808.58)713,359.93 (2,417,607.33)(3,459,055.98)23210000 Accounts Payable Reversing (21,659.62)0.00 (147,289.19)(168,948.81)23211000 (139,286.68)96,811.29 (13,773.85)(56,249.24)23220000 AP - Inventory Accrued 26,715.22 0.00 (28,674.94)(1,959.72)23601000 Property Taxes Accrued (1,854,620.13)844,119.58 0.00 (1,010,500.55)23610000 Franchise taxes Accrued (107,176.76)104,203.85 (71,153.05)(74,125.96)23641000 Federal Income Tax Accrued (4,350,610.09)307,753.20 0.00 (4,042,856.88)23651000 State Income Tax Accrued (2,541,652.67)138,612.00 0.00 (2,403,040.67)23661000 FICA Tax Accrued (32,424.44)62.42 (3,141.87)(35,503.89)23662000 (55.74)33.94 (67.00)(88.80)23663000 (300.83)20.07 (48.78)(329.54)23670000 Sales & Use Taxes Accrued (86,831.91)19,687.37 (8,889.69)(76,034.23)23699000 Other Accrued Taxes (620.09)0.00 (27,120.28)(27,740.37)24205000 Accrued - Payroll (448,517.07)291,059.66 (92,199.95)(249,657.36)24215000 Accrued - Power (137,556.48)7,867.38 0.00 (129,689.10)24220000 Accrued - Sludge Removal 0.00 0.00 0.00 0.0024245000Accrued - Vacation (94,070.00)38,810.00 0.00 (55,260.00)24246000 Accrued - Bonus (302,863.00)0.00 (27,533.00)(330,396.00)24247000 Accrued - Employee Related (4,185.97)6,450.38 (4,527.22)(2,262.81)24248000 Accr - Employee Related Other (17,450.34)13,799.42 (14,152.40)(17,803.32)24299000 Accrued Other (4,503.28)0.00 0.00 (4,503.28)24301000 Employee W/hg-401K 21,955.99 40,910.65 (42,674.41)20,192.2324306000Employee withholding – PAC 0.00 100.00 (100.00)0.0024330000Employee Withholding- Other (115.00)0.00 0.00 (115.00)25200000 Advances for Construction (5,339,000.95)0.00 0.00 (5,339,000.95)25200001 CWIP non-taxable advances 299,102.09 0.00 0.00 299,102.0925201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (2,061,998.00)55,300.00 0.00 (2,006,698.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 57 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Dec 31, 2017
Run on 10/09/20 at 05:14 PM Style: UWGNEBS
Period Beginning Ending
25340000 PBOP Liability - Trustee (2,850,604.25)0.00 (1,141,105.92)(3,991,710.17)25380000 Other Deferred Credits (209,373.92)0.00 (1,498.05)(210,871.97)25390000 Accrued SE LTIP (23,161.00)0.00 (812.00)(23,973.00)25402000 DefRegLiab F71/F109-Fed:ITC (443,352.00)2,684.00 0.00 (440,668.00)25500000 Deferred ITC (667,894.00)4,020.00 0.00 (663,874.00)26310000 Pension Accrued (8,892,636.64)0.00 (1,520,150.33)(10,412,786.97)27100000 Contribution in Aid of Cnstrct (114,336,641.04)0.00 (307,458.10)(114,644,099.14)27100001 CWIP non-taxable CIAC (3,515,313.17)1,099,310.39 (600,429.80)(3,016,432.58)27100002 In Service non-taxable CIAC (932,467.43)273,086.69 (972,956.85)(1,632,337.59)27101000 Taxable CIAC - Serv Laterals (3,734,448.39)5,545.00 (52,268.70)(3,781,172.09)27101001 CWIP taxable CIAC 30,968.92 87,439.00 (108,194.74)10,213.1827101002In Service taxable CIAC (75,181.72)49,568.70 (74,694.00)(100,307.02)27110000 35,617,617.55 222,101.54 0.00 35,839,719.0928203000Def. FIT-MACRS (7,811,151.46)0.00 (2,230,300.87)(10,041,452.33)28206000 Def. FIT- OCI Pension/PBOP 2,821,103.40 0.00 (625,925.00)2,195,178.4028211000Def. FIT Benefit on DSIT 382,157.00 0.00 0.00 382,157.0028300000Def. FIT-Other (78,398.00)0.00 (244,981.00)(323,379.00)28301000 Def. FIT-Tank Painting (234,214.00)1,505.00 0.00 (232,709.00)28302000 Def. FIT-Rate Expenses (12,534.00)966.00 0.00 (11,568.00)28303000 Def. FIT-Deferred Charges 94,451.00 2,992.00 0.00 97,443.0028304000Def. FIT-Relocation Expense (11,746.00)317.00 0.00 (11,429.00)28305000 Def. FIT-M_S Fees 458,444.00 0.00 0.00 458,444.0028306000Def. FIT-Pensions (683,752.00)34,639.00 0.00 (649,113.00)28307000 Def. FIT-PEBOP 1,693,744.85 0.00 (939,345.00)754,399.8528308000Def. FIT-Cost of Removal (888,209.00)0.00 (28,671.00)(916,880.00)28310000 Def. FIT-Uncollectibles 100,832.00 7,322.00 0.00 108,154.0028311000Def. FIT-Injuries and Damages 0.00 310,942.00 0.00 310,942.0028312000Def. FIT - AFUDC Equity (464,602.00)0.00 (3,512.00)(468,114.00)28313000 Def. FIT - AFUDC Equity GU (427,046.57)172.00 0.00 (426,874.57)28314000 (640,255.00)0.00 (1,779.12)(642,034.13)28350000 Def. SIT- Other 417.00 0.00 (55,031.00)(54,614.00)28353000 Def. SIT - Tank Painting (53,574.00)344.00 0.00 (53,230.00)28354000 Def. SIT-Pensions (117,604.00)7,909.00 0.00 (109,695.00)28355000 Def. SIT-Post Retrmnt Benefits 348,739.72 0.00 (781.00)347,958.7228356000Def. SIT-AFUDC Equity (104,433.00)0.00 (763.00)(105,196.00)28357000 Def. SIT-Excess Depreciation (1,613,002.03)11,466.76 0.00 (1,601,535.27)28358000 Def. SIT- Cost of Removal (186,422.00)0.00 (6,377.00)(192,799.00)28359000 Def. SIT- Relocation (2,592.00)72.00 0.00 (2,520.00)28360000 Def. SIT- OCI Pension/PBOP 620,823.84 190,078.00 0.00 810,901.8428363000112,799.00 0.00 0.00 112,799.0028364000Def. SIT - AFUDC Equity GU (97,493.53)40.00 0.00 (97,453.53)28365000 (150,325.00)0.00 (406.76)(150,731.76)28405000 0.00 3,531,015.00 0.00 3,531,015.00284060000.00 1,295,809.03 0.00 1,295,809.0440100461General Sales (4,108.32)0.00 0.00 (4,108.32)40105461 (20,642,101.22)0.00 (997,685.38)(21,639,786.60)40106461 Meter Sale-Residential facili (10,247,188.20)0.00 (1,049,599.49)(11,296,787.69)40110461 (11,153,840.25)0.00 (611,212.50)(11,765,052.75)40111461 Meter Sale-Commercial facility (2,305,381.57)0.00 (222,415.62)(2,527,797.19)40120461 (137,352.18)0.00 (2,726.08)(140,078.26)40121461 Meter Sale-public auth fac (33,261.60)0.00 (2,081.72)(35,343.32)40140462 Private Fire protection facili (1,009,284.61)0.00 (118,887.02)(1,128,171.63)40145463 Public Fire protection facilit (3,545.63)0.00 0.00 (3,545.63)40200471 Miscellaneous service revenue (11,980.00)0.00 (860.00)(12,840.00)40205472 Rents from water property (8,797.92)0.00 (825.00)(9,622.92)40245471 Turn on fees (24,135.00)0.00 (1,045.00)(25,180.00)40300474 (595,361.00)321,350.00 0.00 (274,011.00)40301474 Reg Unbill facility charge rev (144,173.00)107,185.00 0.00 (36,988.00)50000000 Payroll Clearing 0.00 555,755.48 (555,755.48)0.0050015000Expense System Clearing 0.00 196.11 0.00 196.1150100000Supv Labor-ES 8,630.41 0.00 (1,053.63)7,576.7850100600Supv Lbr-SOS Ops Sup & Eng 37,233.10 4,112.14 (6,211.54)35,133.7050100601Supv Lbr-SOS Ops Lbr & Exp 49,746.57 4,746.62 0.00 54,493.1950100603Supv Lbr-SOS Ops Misc 7,126.53 0.00 0.00 7,126.5350100614Supv Lbr-SOS Maint Wlls&Spr 91,581.80 8,870.38 0.00 100,452.185010062010,984.37 1,026.88 0.00 12,011.2550100624Supv Lbr-Pump Ops Lbr & Exp 114,112.41 10,885.68 (640.75)124,357.34501006307,157.18 467.88 0.00 7,625.065010064015,921.18 1,222.88 0.00 17,144.065010064237,217.37 3,679.56 0.00 40,896.9350100660Supv Lbr-T&D Ops Sup&Eng 19,642.34 1,650.07 0.00 21,292.4150100662Supv Lbr-T&D Ops Line Exp 65,130.20 10,632.92 (321.18)75,441.9450100670Supv Lbr-T&D Maint Sup &Eng 3,618.24 403.84 0.00 4,022.0850100901Supv Lbr-Cust Acct Suprvsn 70,772.43 9,042.52 (3,473.82)76,341.1350100902Supv Lbr-Cust Acct Mtr Rdng 61.03 0.00 0.00 61.0350100903Supv Lbr-Cust Acct Rcrds&Coll 126,528.24 12,941.38 0.00 139,469.6250100920Supv Lbr-A&G Ops Salaries 1,575,171.35 172,983.27 (45,209.54)1,702,945.0850100930Supv Lbr-A&G Misc Gen Exp (480.77)0.00 0.00 (480.77)50100932 Supv Lbr-A&G Maint Plnt 2,897.53 212.18 0.00 3,109.7150105600Drct Lbr-SOS Ops Sup & Eng 1,375.08 88.36 (42.35)1,421.0950105601Drct Lbr-SOS Ops Lbr & Exp 237.76 0.00 0.00 237.7650105611Drct Lbr-SOS Maint Strctrs 27,721.36 0.00 (2,858.99)24,862.37
SUZ-W-20-02IPUC DR 1AttachmentPage 58 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Dec 31, 2017
Run on 10/09/20 at 05:14 PM Style: UWGNEBS
Period Beginning Ending
50105620 Drct Lbr-Pump Ops Sup & Eng (55.00)0.00 0.00 (55.00)50105624 Drct Lbr-Pump Ops Lbr & Exp 394,315.06 47,156.43 0.00 441,471.4950105631Drct Lbr-Pump Maint Strctrs 14,773.30 0.00 (470.73)14,302.5750105632Drct Lbr-Pump Maint Pwr Prd 242.72 0.00 0.00 242.7250105633Drct Lbr-Pump Maint Equip 153,913.77 8,347.87 (2,040.49)160,221.1550105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 356,141.61 42,879.90 0.00 399,021.5150105651Drct Lbr-Wtr Tmt Maint Strct 36,909.86 1,069.29 0.00 37,979.1550105652Drct Lbr-Wtr Tmt Maint Equip 48,507.54 1,871.66 0.00 50,379.2050105660Drct Lbr-T&D Ops Sup&Eng 1,299.91 49.27 0.00 1,349.1850105661331.80 0.00 0.00 331.8050105662Drct Lbr-T&D Ops Line Ex 348,957.38 10,500.41 0.00 359,457.7950105663Drct Lbr-T&D Ops Meter Exp 174,825.57 20,180.93 (153.65)194,852.8550105665Drct Lbr-T&D Ops Misc Ex 60,027.61 5,038.32 (142.98)64,922.9550105672Drct Lbr-T&D Maint Rsrvrs&Stn 100.20 0.00 0.00 100.2050105673Drct Lbr-T&D Maint - Main 151,388.55 22,131.17 (216.88)173,302.8450105675Drct Lbr-T&D Maint - Services 135,516.58 12,585.26 (76.48)148,025.3650105676Drct Lbr-T&D Maint - Meters 28,958.99 3,361.19 0.00 32,320.1850105677Drct Lbr-T&D Maint - Hydrants 30,521.45 2,609.61 (113.88)33,017.1850105678Drct Lbr-T&D Maint -Misc Plnt 2,421.27 0.00 0.00 2,421.2750105902Drct Lbr-Cust Acct Mtr Rdng 242,210.34 16,244.35 (2,046.08)256,408.6150105903Drct Lbr-Cust Acct Rcrds&Coll 496,372.69 42,046.72 (233.22)538,186.1950105920Drct Lbr-A&G Ops Salaries 933,714.65 120,127.17 (22,850.97)1,030,990.8550105932Drct Lbr-A&G Maint Plnt 9,291.19 179.68 (119.78)9,351.0950115675D L T-T&D Maint - Services (1,147.20)0.00 0.00 (1,147.20)50120000 S L T out-ES (8,630.41)1,053.63 0.00 (7,576.78)50120601 S L T out-SOS Ops Lbr & Exp 238.00 0.00 0.00 238.0050120614S L T out-SOS Maint Wlls&Spr (71,312.00)0.00 (6,857.00)(78,169.00)50120624 S L T out-Pump Ops Lbr & Exp (3,004.00)0.00 (382.00)(3,386.00)50120660 S L T out-T&D Ops Sup&Eng 1,764.00 0.00 (685.00)1,079.0050120901S L T out-Cust Acct Suprvsn 444.00 0.00 0.00 444.0050120903S L T out-Cust Acct Rcrds&Coll (227.00)0.00 (47.00)(274.00)50120920 S L T out-A&G Ops Salaries (769,719.96)3,968.92 (88,230.66)(853,981.70)50125633 D L T out-Pump Maint Equip 1,313.55 0.00 0.00 1,313.5550125665D L T out-T&D Ops Misc Ex (57,037.35)0.00 (5,038.32)(62,075.67)50125678 D L T out-T&D Maint -Misc Plnt (1,313.55)0.00 0.00 (1,313.55)50125920 D L T out-A&G Ops Salaries (868,538.87)15,700.54 (106,506.30)(959,344.63)50300611 Material-SOS Maint Strctrs 296.47 0.00 0.00 296.4750300624Material-Pump Ops Lbr & Exp 48,784.59 22.24 (192.70)48,614.1350300632Material-Pump Maint Pwr Prd 2,993.70 0.00 0.00 2,993.7050300633Material-Pump Maint Eq 4,152.67 579.61 0.00 4,732.2850300640(566.40)0.00 0.00 (566.40)50300642 Material-Wtr Tmt Ops Lbr&Exp 25,175.31 1,360.63 0.00 26,535.9450300651Material-Wtr Tmt Maint Strct 2,771.96 0.00 0.00 2,771.9650300652Material-Wtr Tmt Maint Equip 8,402.16 0.00 0.00 8,402.1650300665Material-T&D Ops Misc Ex 182.32 0.00 0.00 182.3250300672Material-T&D Maint Rsrvrs&Stn 122.10 0.00 0.00 122.1050300673Material-T&D Maint - Main 12,769.84 925.00 0.00 13,694.8450300675Material-T&D Maint - Services 44,374.14 7,837.32 0.00 52,211.4650300677Material-T&D Maint - Hydrants 1,014.31 0.00 0.00 1,014.3150300902Material-Cust Acct Mtr Rdng 2,643.12 42.39 0.00 2,685.5150310604Rent-SOS Ops 1,268.11 0.00 0.00 1,268.1150310921Rent-A&G Ops Off Suppl&Exp 11,744.00 473.18 0.00 12,217.1850400601Out Servs-SOS Ops Lbr & Exp 1,102.19 0.00 0.00 1,102.19504006133,178.64 0.00 0.00 3,178.64504006222,315.34 0.00 0.00 2,315.34504006241,581.09 0.00 0.00 1,581.0950400626Out Servs-Pump Ops Misc Exp 2,799.55 0.00 0.00 2,799.5550400632Out Servs-Pump Maint Pwr Prd 45,473.46 0.00 0.00 45,473.4650400633Out Servs-Pump Maint Eq 12,975.26 0.00 0.00 12,975.2650400635Out Servs-Wtr Tmt Lab Testing 100,157.20 3,260.90 0.00 103,418.1050400636Out Servs-Other 0.00 473.52 0.00 473.5250400642331.86 0.00 0.00 331.865040064318,913.46 0.00 0.00 18,913.4650400651Out Servs-Wtr Tmt Maint Strct 9,012.29 1,984.75 0.00 10,997.0450400652Out Servs-Wtr Tmt Maint Equip 34,988.06 0.00 0.00 34,988.0650400662Out Servs-T&D Ops Line Ex 21,073.47 1,650.15 0.00 22,723.6250400663Out Servs-T&D Ops Meter Exp 1,249.47 0.00 0.00 1,249.4750400665Out Servs-T&D Ops Misc Ex 985.00 0.00 0.00 985.00504006727,938.88 0.00 0.00 7,938.8850400673Out Servs-T&D Maint - Main 6,067.21 0.00 0.00 6,067.21504006753,087.37 2,438.32 0.00 5,525.6950400902Out Servs-Cust Acct Mtr Rdng 82,651.19 9,188.90 0.00 91,840.0950400903109,744.85 6,643.56 0.00 116,388.4150400905Out Servs-Cust Acct Misc Exp 352.40 0.00 0.00 352.40504009215,265.86 0.00 0.00 5,265.8650400923Out Servs-A&G Ops 29,113.11 3,511.25 0.00 32,624.3650400932Out Servs-A&G Maint Plnt 70.00 0.00 0.00 70.0050405903Print & Postage-Cust Acct Rcrd 250,173.29 20,903.53 0.00 271,076.8250605602Prchsd Wtr-SOS Ops 132,027.69 16,877.88 0.00 148,905.57506106231,739,558.89 101,971.16 0.00 1,841,530.0550610665Prchsd Pwr-T&D Ops Misc Ex 386,559.77 24,773.19 0.00 411,332.9650620626Utilities-Pump Ops Misc Exp 1,683.20 154.15 0.00 1,837.35
SUZ-W-20-02IPUC DR 1AttachmentPage 59 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Dec 31, 2017
Run on 10/09/20 at 05:14 PM Style: UWGNEBS
Period Beginning Ending
50620651 Utilities-Wtr Tmt Maint Strct 654.08 4,106.51 0.00 4,760.5950620665Utilities-T&D Ops Misc Exp 7,171.10 659.23 0.00 7,830.3350620921Utilities-A&G Ops Off Suppl 23,388.30 1,830.57 0.00 25,218.875062564310,668.00 0.00 0.00 10,668.0050635614Chmcals-SOS Maint Wlls&Spr 4,738.05 0.00 0.00 4,738.0550635641311,724.55 16,622.41 0.00 328,346.9650645000Trnsprt Cst-ES 663,847.44 70,599.59 (51.00)734,396.03506456003,332.88 317.49 0.00 3,650.37506456015,116.96 547.71 0.00 5,664.6750645603Trnsprt Cst-SOS Ops Misc 601.01 0.00 0.00 601.0150645611Trnsprt Cst-SOS Maint Strctrs 2,445.79 46.97 0.00 2,492.76506456141,798.63 143.92 0.00 1,942.555064561618.74 0.00 0.00 18.74506456201,082.72 117.79 0.00 1,200.515064562448,023.18 5,656.22 0.00 53,679.4050645630667.30 67.16 0.00 734.4650645631Trnsprt Cst-Pump Maint Strctrs 1,373.18 18.66 0.00 1,391.845064563231.81 0.00 0.00 31.8150645633Trnsprt Cst-Pump Maint Eq 15,304.95 1,096.73 0.00 16,401.68506456401,543.11 149.25 0.00 1,692.365064564237,740.60 4,525.90 0.00 42,266.5050645651Trnsprt Cst-Wtr Tmt Maint Strc 3,609.37 310.32 0.00 3,919.6950645652Trnsprt Cst-Wtr Tmt Maint Eq 4,401.90 427.13 0.00 4,829.0350645660Trnsprt Cst-T&D Ops Sup&Eng 1,885.72 77.61 0.00 1,963.3350645661Trnsprt Cst-T&D Ops Strg Faclt 35.00 0.00 0.00 35.0050645662Trnsprt Cst-T&D Ops Line Ex 41,334.18 2,501.71 0.00 43,835.895064566316,560.01 1,879.67 0.00 18,439.6850645665Trnsprt Cst-T&D Ops Misc Ex 229.91 0.00 0.00 229.9150645670358.82 37.31 0.00 396.13506456726.00 0.00 0.00 6.0050645673Trnsprt Cst-T&D Maint - Main 15,325.00 2,017.96 0.00 17,342.965064567512,995.42 1,338.85 0.00 14,334.2750645676Trnsprt Cst-T&D Maint - Meters 2,652.59 305.77 0.00 2,958.36506456773,066.58 353.12 0.00 3,419.7050645678Trnsprt Cst-T&D Maint-Misc Plt 110.34 0.00 0.00 110.3450645901Trnsprt Cst-Cust Acct Suprvsn 7,730.80 638.71 0.00 8,369.5150645902Trnsprt Cst-Cust Acct Mtr Rdng 23,467.62 2,012.50 0.00 25,480.125064590359,393.61 6,010.64 0.00 65,404.2550645920Trnsprt Cst-A&G Salaries 82,830.42 8,481.94 0.00 91,312.3650645932Trnsprt Cst-A&G Maint Plnt 1,025.33 45.16 0.00 1,070.4950646000Transportation Cost -Trnsfrred (655,258.56)0.00 (70,548.59)(725,807.15)50650603 Office Exp-SOS Ops Misc 485.00 0.00 0.00 485.0050650626Office Exp-Pump Ops Misc Exp 36,625.41 3,705.76 0.00 40,331.17506506321,367.10 0.00 0.00 1,367.10506506522,859.52 0.00 0.00 2,859.5250650661Office Exp-T&D Ops Strg Faclt 22,411.21 2,035.51 0.00 24,446.7250650662Office Exp-T&D Ops Line Ex 1,147.09 144.87 (43.85)1,248.1150650665Office Exp-T&D Ops Misc Ex 8,828.56 0.00 0.00 8,828.565065090344,057.61 995.32 0.00 45,052.9350650905Office Exp-Cust Acct Misc Exp 736.54 0.00 0.00 736.5450650921Office Exp-A&G Ops Off Suppl 134,146.89 12,446.55 (308.98)146,284.465065092390,677.50 8,000.00 0.00 98,677.5050650930Office Exp-A&G Ops Misc Gen 178,837.52 6,687.52 (3,547.96)181,977.0750651660Advertising Exp-A&G 102,051.16 0.00 (574.56)101,476.6050655631Misc Exp-Pump Maint Strctrs 132,345.04 3,093.82 0.00 135,438.8650655632Misc Exp-Pump Maint Pwr Prd 260.63 0.00 0.00 260.6350655651Misc Exp-Wtr Tmt Maint Strct 9,290.62 593.00 0.00 9,883.625065567275.00 0.00 0.00 75.0050655673Misc Exp-T&D Maint - Main 1,150.00 0.00 0.00 1,150.0050655675Misc Exp-T&D Maint - Services 6,175.00 2,050.00 0.00 8,225.0050655905Misc Exp-Cust Acct Misc Exp (7.88)0.00 0.00 (7.88)70100403 Depreciation - Utility Plant 8,218,995.10 800,041.03 0.00 9,019,036.1370203408Real Estate Tax 1,856,562.07 166,573.60 0.00 2,023,135.6770250408Payroll Taxes 461,534.04 41,089.60 (36.72)502,586.92708004304,039,640.77 346,417.05 0.00 4,386,057.8270900419Interest income (4,461.98)0.00 (1,123.04)(5,585.02)71000431 Other interest 1,809.33 1,498.05 (319.06)2,988.3271050419AFUDC Gross Up (57,669.89)0.00 (3,288.94)(60,958.83)71051419 AFUDC Debt (51,942.56)0.00 (4,651.14)(56,593.70)71052419 AFUDC Equity (87,154.19)0.00 (7,804.09)(94,958.28)71100415 Mdse & jobbing - Income (84.38)0.00 0.00 (84.38)71251418 Misc Non Oper Rental Income (54,780.85)0.00 (1,623.16)(56,404.01)71252426 Misc Income/Deduction 28,839.33 1,505.00 (1,488.00)28,856.3371253426Non Recoverable 52,537.66 23,887.30 0.00 76,424.9771255406Amort of Util Plt Acquis Adj 18,986.00 2,200.00 (474.00)20,712.0080100409Current-federal 5,654,103.45 0.00 (307,753.20)5,346,350.2480150409Current-state 1,168,324.31 0.00 (56,612.00)1,111,712.3180200410(108,208.00)190,884.00 0.00 82,676.0080250410Deferred-State Income taxes 7,771.00 46,291.00 0.00 54,062.0080400411Investment Tax Cr,amortization (44,220.00)0.00 (4,020.00)(48,240.00)80550000 Common Stock Dividend 0.00 1,374,597.51 0.00 1,374,597.5190400904242,739.68 28,348.02 (768.18)270,319.52
SUZ-W-20-02IPUC DR 1AttachmentPage 60 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Dec 31, 2017
Run on 10/09/20 at 05:14 PM Style: UWGNEBS
Period Beginning Ending
90890426 Corp Shrd Svcs-Non Recoverable 319,439.41 105,483.57 (22.64)424,900.3490950000F B T-ES (3,124,882.73)0.00 (314,065.46)(3,438,948.19)90950600 F B T-SOS Ops Sup & Eng 19,310.56 1,697.42 0.00 21,007.9890950601F B T-SOS Ops Lbr & Exp 28,314.14 2,927.46 0.00 31,241.6090950603F B T-SOS Ops Misc 3,370.76 0.00 0.00 3,370.7690950611F B T-SOS Maint Strctrs 14,071.80 251.05 0.00 14,322.8590950614F B T-SOS Maint Wlls&Spr 10,011.09 769.23 0.00 10,780.3290950616F B T-SOS Maint Sply Mains 151.97 0.00 0.00 151.9790950620F B T-Pump Ops Sup & Eng 6,018.24 629.51 0.00 6,647.7590950624F B T-Pump Ops Lbr & Exp 266,819.20 30,231.83 0.00 297,051.0390950630F B T-Pump Maint Sup&Eng 3,655.98 359.00 0.00 4,014.9890950631F B T-Pump Maint Strctrs 7,284.34 99.65 0.00 7,383.9990950632182.76 0.00 0.00 182.7690950633F B T-Pump Maint Eq 85,260.31 5,861.84 0.00 91,122.1590950640F B T-Wtr Tmt Ops Sup&Eng 8,372.62 797.78 0.00 9,170.4090950642F B T-Wtr Tmt Ops Lbr&Exp 207,309.45 24,190.38 0.00 231,499.8390950651F B T-Wtr Tmt Maint Strct 19,621.40 1,658.62 0.00 21,280.0290950652F B T-Wtr Tmt Maint Equip 24,354.63 2,282.98 0.00 26,637.6190950660F B T-T&D Ops Sup&Eng 11,459.15 414.83 0.00 11,873.9890950661205.21 0.00 0.00 205.2190950662F B T-T&D Ops Line Ex 220,789.67 13,371.28 0.00 234,160.9590950663F B T-T&D Ops Meter Exp 90,802.46 10,046.62 0.00 100,849.0890950665F B T-T&D Ops Misc Ex 989.39 0.00 0.00 989.3990950670F B T-T&D Maint Sup & Eng 1,922.05 199.45 0.00 2,121.5090950672F B T-T&D Maint Rsrvrs&Stn 50.98 0.00 0.00 50.9890950673F B T-T&D Maint - Main 86,021.95 10,785.77 0.00 96,807.7290950675F B T-T&D Maint - Services 71,803.32 7,156.03 0.00 78,959.3590950676F B T-T&D Maint - Meters 15,492.06 1,634.30 0.00 17,126.3690950677F B T-T&D Maint - Hydrants 16,913.11 1,887.33 0.00 18,800.4490950678F B T-T&D Maint - Misc Plnt 456.07 0.00 0.00 456.0790950901F B T-Cust Acct Suprvsn 43,985.27 3,413.79 0.00 47,399.0690950902F B T-Cust Acct Mtr Rdng 129,711.21 10,756.63 0.00 140,467.8490950903F B T-Cust Acct Rcrds&Coll 328,947.63 32,126.21 0.00 361,073.8490950920F B T-A&G Salaries 459,121.53 45,335.07 0.00 504,456.6090950932F B T-A&G Maint Plnt 6,694.39 241.31 0.00 6,935.7091400924Liability Insurance-A&G Ops 224.98 0.00 0.00 224.989146092586,894.33 6,366.66 0.00 93,260.9991500926Pension-A&G Ops 1,175,647.99 106,877.33 0.00 1,282,525.3291550926(156,720.57)0.00 (14,247.08)(170,967.65)91700926 1,379,107.20 159,678.04 (2,850.77)1,535,934.4791800926167,939.08 16,267.40 0.00 184,206.4891850000Other Employee Benefits-ES 0.01 0.00 0.00 0.01918509264,546.43 0.00 0.00 4,546.4391860926(866.06)4,738.54 0.00 3,872.4891900928113,345.95 0.00 0.00 113,345.959200092832,809.37 2,982.67 0.00 35,792.04920509281,238.00 0.00 0.00 1,238.009205093010,694.42 972.22 0.00 11,666.649205293011,605.65 977.15 0.00 12,582.809205367251,021.33 4,647.39 0.00 55,668.729205693010,131.00 921.00 0.00 11,052.0092061623236,181.00 21,471.00 0.00 257,652.009206493041,175.40 3,819.97 0.00 44,995.3792200624164.29 0.00 0.00 164.2992200626745.82 0.00 0.00 745.8292200903160.62 0.00 0.00 160.629220093074,272.83 2,409.29 (239.99)76,442.13923009308,516.76 0.00 0.00 8,516.76926009200.00 798.98 0.00 798.989260092384.00 0.00 0.00 84.0092600930(6,804.39)0.00 0.00 (6,804.39)92600932 45,178.73 4,092.48 0.00 49,271.21UW All Accounts 0.00 35,640,240.69 (35,640,240.68)(0.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 61 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jan 31, 2018
Run on 10/09/20 at 05:19 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 423,721,661.65 1,384,947.34 (969.23)425,105,639.7610600000Cnstrction Csts Not Classified 8,734,807.65 1,258,095.38 (1,276,940.77)8,715,962.2610700000Construction work in progress 7,068,736.45 1,380,477.52 (1,806,495.72)6,642,718.2510750000CWIP – Suspense (302.59)0.00 0.00 (302.59)10800000 Utility Accumulated Depr (116,216,984.10)1,050.00 (806,132.44)(117,022,066.54)10810000 Retirement work in progress 491,024.20 59,143.21 (19,852.48)530,314.9310900000Accumulated Cost of Removal 1,070,282.02 15,319.57 (0.13)1,085,601.4611100000Utility Accumulated Depr -CIAC (35,839,719.09)0.00 (224,013.75)(36,063,732.84)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (174,113.18)474.00 (2,200.00)(175,839.18)12100000 Non-Utility Property 11,053.83 0.00 0.00 11,053.8313120000Collections41,000.00 0.00 0.00 41,000.0013150000Operating Cash Acct - Citi 42.39 0.00 0.00 42.3913501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 2,187,875.48 0.00 (464,177.98)1,723,697.5014201000AR Cash Accrual (619,088.77)0.00 (373,753.03)(992,841.80)14309000 Accounts Receivable-Other 179,193.56 28,241.30 (28,076.76)179,358.1014310000AR - M&J billed 8,016.43 0.00 0.00 8,016.4314400000Provision Uncllctble Acct (Cr)(300,000.00)0.00 0.00 (300,000.00)14410000 Provision Uncllctble Acct-Othr (11,000.00)0.00 0.00 (11,000.00)14605000 IC Money Pool Receivable (0.00)0.00 (2,535,997.97)(2,535,997.97)15000000 Capital&Maint Inv Nonexempt 116,537.51 227.69 0.00 116,765.2015010000285,946.78 0.00 0.00 285,946.7815020000Other Inventory 55,240.67 314.29 0.00 55,554.9615030000Chemical Inventory 18,568.77 4,505.00 (10,224.30)12,849.4716599000Prepaid Expenses-Other 72,000.00 0.00 (8,000.00)64,000.0017300000Unbilled Revenue 3,415,499.00 21,893.00 0.00 3,437,392.0018300000Prelim Survey and Inv. Chrgs 832,247.52 42,798.56 (306,248.90)568,797.1818404000Clearing - Capital Work Order (92,879.37)92,584.19 (0.18)(295.36)18609000 2,023,956.75 1,123.97 (56,221.00)1,968,859.72186200001,115,290.29 0.00 0.00 1,115,290.2918621000Dfrrd Relocation Exp - Approve 35,177.45 0.00 (977.15)34,200.30186230001,607,645.79 4,214.51 (214.55)1,611,645.7518625000Deferred Pwr Costs - Approved 257,652.89 0.00 (21,471.00)236,181.8918650000(397,179.33)0.00 (4,647.40)(401,826.73)18653000 (290,551.75)0.00 (3,827.81)(294,379.56)18680000 Deferred rate charges 35,792.00 0.00 (2,982.67)32,809.3318699000Other Regulatory Assets 23,718.72 0.00 (1,018.22)22,700.5018714000395,256.86 10,411.03 0.00 405,667.8919010000Def. Federal Inc Taxes- Other (36,638.18)0.00 0.00 (36,638.18)19012000 Def State Income Taxes- Other 42,139.37 0.00 0.00 42,139.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019101000Def. FIT-FAS109 ITC 214,338.00 0.00 (94,247.00)120,091.0019103000Def. FIT-F71/F109 G/U ITC 142,509.00 0.00 (88,923.00)53,586.0019131000Def.SIT-FAS109 ITC 50,334.00 0.00 (307.00)50,027.0019132000Def. SIT-F71/F109 G/U ITC 33,489.00 0.00 (204.00)33,285.0020100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (81,437,834.97)0.00 0.00 (81,437,834.97)21600000 RE - Cumulated Income (94,168,736.78)0.00 0.00 (94,168,736.78)21800000 AOCI - Pension 9,097,360.79 0.00 0.00 9,097,360.7921805000AOCI - PBOP (867,726.03)0.00 0.00 (867,726.03)23200000 Accounts Payable (3,459,055.98)2,771,269.47 (517.20)(688,303.71)23210000 Accounts Payable Reversing (168,948.81)127,878.28 0.00 (41,070.53)23211000 (56,249.24)0.00 (26,936.11)(83,185.35)23220000 AP - Inventory Accrued (1,959.72)73.63 (12.89)(1,898.98)23601000 Property Taxes Accrued (1,010,500.55)0.00 (173,469.33)(1,183,969.88)23610000 Franchise taxes Accrued (74,125.96)74,125.96 (64,295.59)(64,295.59)23641000 Federal Income Tax Accrued (4,042,856.88)115,581.87 0.00 (3,927,275.01)23651000 State Income Tax Accrued (2,403,040.67)44,006.62 0.00 (2,359,034.05)23661000 FICA Tax Accrued (35,503.89)12,065.25 (250.84)(23,689.48)23662000 (88.80)3.69 (1,685.97)(1,771.08)23663000 (329.54)24.61 (902.59)(1,207.52)23670000 Sales & Use Taxes Accrued (76,034.23)10,772.57 0.00 (65,261.66)23699000 Other Accrued Taxes (27,740.37)68,146.50 (22,134.37)18,271.7624205000Accrued - Payroll (249,657.36)191,127.72 (253,768.87)(312,298.51)24215000 Accrued - Power (129,689.10)0.00 (14,203.19)(143,892.29)24220000 Accrued - Sludge Removal 0.00 0.00 (1,428.00)(1,428.00)24245000 Accrued - Vacation (55,260.00)0.00 0.00 (55,260.00)24246000 Accrued - Bonus (330,396.00)0.00 (27,527.77)(357,923.77)24247000 Accrued - Employee Related (2,262.81)5,229.98 (4,636.67)(1,669.50)24248000 Accr - Employee Related Other (17,803.32)11,777.92 (15,976.98)(22,002.38)24299000 Accrued Other (4,503.28)0.00 0.00 (4,503.28)24301000 Employee W/hg-401K 20,192.23 47,297.69 (67,534.60)(44.68)24306000 Employee withholding – PAC 0.00 100.00 (150.00)(50.00)24330000 Employee Withholding- Other (115.00)0.00 0.00 (115.00)25200000 Advances for Construction (5,339,000.95)15,680.00 0.00 (5,323,320.95)25200001 CWIP non-taxable advances 299,102.09 15,680.00 (15,680.00)299,102.0925201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (2,006,698.00)55,300.00 0.00 (1,951,398.00)25316000 (4,826,824.04)130,631.00 0.00 (4,696,193.04)
SUZ-W-20-02IPUC DR 1AttachmentPage 62 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jan 31, 2018
Run on 10/09/20 at 05:19 PM Style: UWGNEBS
Period Beginning Ending
25380000 Other Deferred Credits (210,871.97)0.00 0.00 (210,871.97)25390000 Accrued SE LTIP (23,973.00)0.00 (812.00)(24,785.00)25402000 DefRegLiab F71/F109-Fed:ITC (440,668.00)183,681.00 0.00 (256,987.00)25500000 Deferred ITC (663,874.00)4,020.00 0.00 (659,854.00)26310000 Pension Accrued (10,412,786.97)71,675.83 0.00 (10,341,111.14)27100000 Contribution in Aid of Cnstrct (114,644,099.14)0.00 (903,693.18)(115,547,792.32)27100001 CWIP non-taxable CIAC (3,016,432.58)523,872.36 (168,122.96)(2,660,683.18)27100002 In Service non-taxable CIAC (1,632,337.59)916,526.71 (477,767.86)(1,193,578.74)27101000 Taxable CIAC - Serv Laterals (3,781,172.09)0.00 (27,613.00)(3,808,785.09)27101001 CWIP taxable CIAC 10,213.18 33,781.00 (4,726.00)39,268.1827101002In Service taxable CIAC (100,307.02)22,887.00 (29,055.00)(106,475.02)27110000 35,839,719.09 224,013.75 0.00 36,063,732.8428203000Def. FIT-MACRS (10,041,452.33)0.00 0.00 (10,041,452.33)28206000 Def. FIT- OCI Pension/PBOP 2,195,178.40 0.00 0.00 2,195,178.4028211000Def. FIT Benefit on DSIT 382,157.00 0.00 0.00 382,157.0028300000Def. FIT-Other (323,379.00)27,863.49 0.00 (295,515.51)28301000 Def. FIT-Tank Painting (232,709.00)0.00 0.00 (232,709.00)28302000 Def. FIT-Rate Expenses (11,568.00)0.00 0.00 (11,568.00)28303000 Def. FIT-Deferred Charges 97,443.00 0.00 0.00 97,443.0028304000Def. FIT-Relocation Expense (11,429.00)0.00 0.00 (11,429.00)28305000 Def. FIT-M_S Fees 458,444.00 0.00 0.00 458,444.0028306000Def. FIT-Pensions (649,113.00)0.00 0.00 (649,113.00)28307000 Def. FIT-PEBOP 754,399.85 0.00 0.00 754,399.8528308000Def. FIT-Cost of Removal (916,880.00)0.00 0.00 (916,880.00)28310000 Def. FIT-Uncollectibles 108,154.00 0.00 0.00 108,154.0028311000Def. FIT-Injuries and Damages 310,942.00 0.00 0.00 310,942.0028312000Def. FIT - AFUDC Equity (468,114.00)0.00 0.00 (468,114.00)28313000 Def. FIT - AFUDC Equity GU (426,874.57)0.00 0.00 (426,874.57)28314000 (642,034.13)0.00 0.00 (642,034.13)28350000 Def. SIT- Other (54,614.00)10,614.66 0.00 (43,999.34)28353000 Def. SIT - Tank Painting (53,230.00)0.00 0.00 (53,230.00)28354000 Def. SIT-Pensions (109,695.00)0.00 0.00 (109,695.00)28355000 Def. SIT-Post Retrmnt Benefits 347,958.72 0.00 0.00 347,958.7228356000Def. SIT-AFUDC Equity (105,196.00)0.00 0.00 (105,196.00)28357000 Def. SIT-Excess Depreciation (1,601,535.27)0.00 0.00 (1,601,535.27)28358000 Def. SIT- Cost of Removal (192,799.00)0.00 0.00 (192,799.00)28359000 Def. SIT- Relocation (2,520.00)0.00 0.00 (2,520.00)28360000 Def. SIT- OCI Pension/PBOP 810,901.84 0.00 0.00 810,901.8428363000112,799.00 0.00 0.00 112,799.0028364000Def. SIT - AFUDC Equity GU (97,453.53)0.00 0.00 (97,453.53)28365000 (150,731.76)0.00 0.00 (150,731.76)28405000 3,531,015.00 0.00 0.00 3,531,015.00284060001,295,809.04 0.00 (35,069.00)1,260,740.0440100461General Sales 0.00 0.00 0.00 0.00401054610.00 0.00 (638,429.31)(638,429.31)40106461 Meter Sale-Residential facili 0.00 0.00 (839,018.80)(839,018.80)40110461 0.00 0.00 (455,525.45)(455,525.45)40111461 Meter Sale-Commercial facility 0.00 0.00 (199,795.03)(199,795.03)40120461 0.00 0.00 (3,354.58)(3,354.58)40121461 Meter Sale-public auth fac 0.00 0.00 (2,820.82)(2,820.82)40140462 Private Fire protection facili 0.00 0.00 (73,604.16)(73,604.16)40145463 Public Fire protection facilit 0.00 0.00 (3,535.94)(3,535.94)40200471 Miscellaneous service revenue 0.00 0.00 (1,740.00)(1,740.00)40205472 Rents from water property 0.00 0.00 (1,842.09)(1,842.09)40245471 Turn on fees 0.00 0.00 (1,535.00)(1,535.00)40250474 Other fees 0.00 0.00 (130,631.00)(130,631.00)40300474 0.00 97,398.00 0.00 97,398.0040301474Reg Unbill facility charge rev 0.00 0.00 (119,291.00)(119,291.00)50000000 Payroll Clearing 0.00 613,465.66 (613,465.66)0.0050015000Expense System Clearing 0.00 0.00 0.00 0.0050100000Supv Labor-ES 0.00 0.00 0.00 0.0050100600Supv Lbr-SOS Ops Sup & Eng 0.00 2,214.85 (653.85)1,561.0050100601Supv Lbr-SOS Ops Lbr & Exp 0.00 6,636.78 0.00 6,636.7850100603Supv Lbr-SOS Ops Misc 0.00 0.00 0.00 0.0050100614Supv Lbr-SOS Maint Wlls&Spr 0.00 1,106.37 0.00 1,106.37501006200.00 936.41 0.00 936.4150100624Supv Lbr-Pump Ops Lbr & Exp 0.00 8,804.12 (619.70)8,184.42501006300.00 317.06 0.00 317.06501006400.00 1,883.89 0.00 1,883.89501006420.00 2,822.66 0.00 2,822.6650100660Supv Lbr-T&D Ops Sup&Eng 0.00 2,094.98 0.00 2,094.9850100662Supv Lbr-T&D Ops Line Exp 0.00 9,196.65 (4,761.87)4,434.7850100670Supv Lbr-T&D Maint Sup &Eng 0.00 189.00 0.00 189.0050100673Supv Lbr-T&D Maint - Main 0.00 5,059.61 0.00 5,059.6150100901Supv Lbr-Cust Acct Suprvsn 0.00 7,333.46 (4,375.41)2,958.0550100902Supv Lbr-Cust Acct Mtr Rdng 0.00 0.00 0.00 0.0050100903Supv Lbr-Cust Acct Rcrds&Coll 0.00 10,876.67 0.00 10,876.6750100920Supv Lbr-A&G Ops Salaries 0.00 194,816.07 (11,732.57)183,083.5050100930Supv Lbr-A&G Misc Gen Exp 0.00 0.00 0.00 0.0050100932Supv Lbr-A&G Maint Plnt 0.00 191.97 0.00 191.9750105600Drct Lbr-SOS Ops Sup & Eng 0.00 832.11 (44.18)787.9350105601Drct Lbr-SOS Ops Lbr & Exp 0.00 0.00 0.00 0.00
SUZ-W-20-02IPUC DR 1AttachmentPage 63 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jan 31, 2018
Run on 10/09/20 at 05:19 PM Style: UWGNEBS
Period Beginning Ending
50105616 Drct Lbr-SOS Maint Sply Mains 0.00 0.00 0.00 0.0050105620Drct Lbr-Pump Ops Sup & Eng 0.00 0.00 0.00 0.00501056220.00 1,564.20 0.00 1,564.2050105624Drct Lbr-Pump Ops Lbr & Exp 0.00 41,066.93 0.00 41,066.9350105631Drct Lbr-Pump Maint Strctrs 0.00 611.70 0.00 611.7050105632Drct Lbr-Pump Maint Pwr Prd 0.00 0.00 0.00 0.0050105633Drct Lbr-Pump Maint Equip 0.00 19,877.26 (76.36)19,800.9050105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 0.00 29,773.89 0.00 29,773.8950105651Drct Lbr-Wtr Tmt Maint Strct 0.00 1,837.95 0.00 1,837.9550105652Drct Lbr-Wtr Tmt Maint Equip 0.00 3,385.04 0.00 3,385.0450105660Drct Lbr-T&D Ops Sup&Eng 0.00 0.00 (190.74)(190.74)50105661 0.00 0.00 0.00 0.0050105662Drct Lbr-T&D Ops Line Ex 0.00 21,700.08 (568.94)21,131.1450105663Drct Lbr-T&D Ops Meter Exp 0.00 12,981.61 (3,996.63)8,984.9850105665Drct Lbr-T&D Ops Misc Ex 0.00 5,907.08 (455.14)5,451.9450105672Drct Lbr-T&D Maint Rsrvrs&Stn 0.00 0.00 0.00 0.0050105673Drct Lbr-T&D Maint - Main 0.00 41,191.25 0.00 41,191.2550105675Drct Lbr-T&D Maint - Services 0.00 11,135.47 0.00 11,135.4750105676Drct Lbr-T&D Maint - Meters 0.00 1,135.12 (415.57)719.5550105677Drct Lbr-T&D Maint - Hydrants 0.00 338.85 (821.94)(483.09)50105678 Drct Lbr-T&D Maint -Misc Plnt 0.00 0.00 0.00 0.0050105902Drct Lbr-Cust Acct Mtr Rdng 0.00 25,635.26 (200.40)25,434.8650105903Drct Lbr-Cust Acct Rcrds&Coll 0.00 50,991.40 (2,332.57)48,658.8350105920Drct Lbr-A&G Ops Salaries 0.00 125,178.66 (27,244.74)97,933.9250105932Drct Lbr-A&G Maint Plnt 0.00 998.01 0.00 998.0150115675D L T-T&D Maint - Services 0.00 0.00 0.00 0.0050120000S L T out-ES 0.00 0.00 0.00 0.0050120601S L T out-SOS Ops Lbr & Exp 0.00 0.00 0.00 0.0050120614S L T out-SOS Maint Wlls&Spr 0.00 0.00 0.00 0.0050120624S L T out-Pump Ops Lbr & Exp 0.00 0.00 (144.79)(144.79)50120660 S L T out-T&D Ops Sup&Eng 0.00 0.00 (707.45)(707.45)50120901 S L T out-Cust Acct Suprvsn 0.00 0.00 (38.49)(38.49)50120903 S L T out-Cust Acct Rcrds&Coll 0.00 0.00 0.00 0.0050120920S L T out-A&G Ops Salaries 0.00 7,933.83 (117,393.03)(109,459.20)50125633 D L T out-Pump Maint Equip 0.00 0.00 0.00 0.0050125665D L T out-T&D Ops Misc Ex 0.00 0.00 (5,518.16)(5,518.16)50125678 D L T out-T&D Maint -Misc Plnt 0.00 0.00 0.00 0.00501259030.00 0.00 (79.39)(79.39)50125920 D L T out-A&G Ops Salaries 0.00 17,863.90 (108,521.88)(90,657.98)50300611 Material-SOS Maint Strctrs 0.00 0.00 0.00 0.0050300624Material-Pump Ops Lbr & Exp 0.00 3,528.27 0.00 3,528.2750300632Material-Pump Maint Pwr Prd 0.00 593.60 0.00 593.6050300633Material-Pump Maint Eq 0.00 2,798.19 (306.75)2,491.44503006400.00 0.00 0.00 0.0050300642Material-Wtr Tmt Ops Lbr&Exp 0.00 1,053.28 0.00 1,053.2850300651Material-Wtr Tmt Maint Strct 0.00 0.00 0.00 0.0050300652Material-Wtr Tmt Maint Equip 0.00 0.00 0.00 0.0050300665Material-T&D Ops Misc Ex 0.00 0.00 0.00 0.0050300672Material-T&D Maint Rsrvrs&Stn 0.00 0.00 0.00 0.0050300673Material-T&D Maint - Main 0.00 0.00 0.00 0.0050300675Material-T&D Maint - Services 0.00 614.78 (172.68)442.1050300677Material-T&D Maint - Hydrants 0.00 0.00 0.00 0.0050300902Material-Cust Acct Mtr Rdng 0.00 64.11 0.00 64.1150310604Rent-SOS Ops 0.00 1,083.34 0.00 1,083.3450310921Rent-A&G Ops Off Suppl&Exp 0.00 733.99 0.00 733.9950400601Out Servs-SOS Ops Lbr & Exp 0.00 0.00 0.00 0.00504006130.00 0.00 0.00 0.00504006220.00 0.00 0.00 0.00504006240.00 0.00 0.00 0.0050400626Out Servs-Pump Ops Misc Exp 0.00 0.00 0.00 0.0050400632Out Servs-Pump Maint Pwr Prd 0.00 0.00 0.00 0.0050400633Out Servs-Pump Maint Eq 0.00 511.00 0.00 511.0050400635Out Servs-Wtr Tmt Lab Testing 0.00 5,851.30 0.00 5,851.3050400636Out Servs-Other 0.00 0.00 0.00 0.00504006420.00 0.00 0.00 0.00504006430.00 0.00 0.00 0.0050400651Out Servs-Wtr Tmt Maint Strct 0.00 516.13 0.00 516.1350400652Out Servs-Wtr Tmt Maint Equip 0.00 0.00 0.00 0.0050400662Out Servs-T&D Ops Line Ex 0.00 1,208.97 0.00 1,208.9750400663Out Servs-T&D Ops Meter Exp 0.00 0.00 0.00 0.0050400665Out Servs-T&D Ops Misc Ex 0.00 0.00 0.00 0.00504006720.00 0.00 0.00 0.0050400673Out Servs-T&D Maint - Main 0.00 0.00 0.00 0.00504006750.00 3,871.33 0.00 3,871.3350400902Out Servs-Cust Acct Mtr Rdng 0.00 14,123.97 0.00 14,123.97504009030.00 5,280.18 0.00 5,280.1850400905Out Servs-Cust Acct Misc Exp 0.00 55.97 0.00 55.97504009210.00 4,941.89 0.00 4,941.8950400923Out Servs-A&G Ops 0.00 3,047.44 0.00 3,047.4450400932Out Servs-A&G Maint Plnt 0.00 0.00 0.00 0.0050405903Print & Postage-Cust Acct Rcrd 0.00 22,589.17 0.00 22,589.1750605602Prchsd Wtr-SOS Ops 0.00 117,970.00 0.00 117,970.00
SUZ-W-20-02IPUC DR 1AttachmentPage 64 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jan 31, 2018
Run on 10/09/20 at 05:19 PM Style: UWGNEBS
Period Beginning Ending
50610665 Prchsd Pwr-T&D Ops Misc Ex 0.00 21,105.75 0.00 21,105.7550620626Utilities-Pump Ops Misc Exp 0.00 187.24 0.00 187.2450620633Utilities-Pump Maint Eq 0.00 142.52 0.00 142.5250620651Utilities-Wtr Tmt Maint Strct 0.00 5,139.55 0.00 5,139.5550620665Utilities-T&D Ops Misc Exp 0.00 785.32 0.00 785.3250620921Utilities-A&G Ops Off Suppl 0.00 2,568.08 0.00 2,568.08506256430.00 2,856.00 0.00 2,856.0050635614Chmcals-SOS Maint Wlls&Spr 0.00 0.00 0.00 0.00506356410.00 13,763.49 0.00 13,763.4950645000Trnsprt Cst-ES 0.00 70,845.82 0.00 70,845.82506456000.00 279.77 0.00 279.77506456010.00 649.93 0.00 649.9350645603Trnsprt Cst-SOS Ops Misc 0.00 0.00 0.00 0.0050645611Trnsprt Cst-SOS Maint Strctrs 0.00 143.20 0.00 143.20506456140.00 131.76 0.00 131.76506456160.00 0.00 0.00 0.00506456200.00 111.41 0.00 111.41506456220.00 78.08 0.00 78.08506456240.00 5,237.41 0.00 5,237.41506456300.00 51.05 0.00 51.0550645631Trnsprt Cst-Pump Maint Strctrs 0.00 41.95 0.00 41.95506456320.00 0.00 0.00 0.0050645633Trnsprt Cst-Pump Maint Eq 0.00 1,630.86 0.00 1,630.86506456400.00 182.03 0.00 182.03506456420.00 4,026.77 0.00 4,026.7750645651Trnsprt Cst-Wtr Tmt Maint Strc 0.00 266.98 0.00 266.9850645652Trnsprt Cst-Wtr Tmt Maint Eq 0.00 459.72 0.00 459.7250645660Trnsprt Cst-T&D Ops Sup&Eng 0.00 65.39 0.00 65.3950645661Trnsprt Cst-T&D Ops Strg Faclt 0.00 0.00 0.00 0.0050645662Trnsprt Cst-T&D Ops Line Ex 0.00 2,756.13 0.00 2,756.13506456630.00 1,396.64 0.00 1,396.6450645665Trnsprt Cst-T&D Ops Misc Ex 0.00 7.43 0.00 7.43506456700.00 28.93 0.00 28.93506456720.00 0.00 0.00 0.0050645673Trnsprt Cst-T&D Maint - Main 0.00 3,497.81 0.00 3,497.81506456750.00 1,332.85 0.00 1,332.8550645676Trnsprt Cst-T&D Maint - Meters 0.00 200.59 0.00 200.59506456770.00 178.68 0.00 178.6850645678Trnsprt Cst-T&D Maint-Misc Plt 0.00 0.00 0.00 0.0050645901Trnsprt Cst-Cust Acct Suprvsn 0.00 415.67 0.00 415.6750645902Trnsprt Cst-Cust Acct Mtr Rdng 0.00 2,384.50 0.00 2,384.50506459030.00 6,285.73 0.00 6,285.7350645920Trnsprt Cst-A&G Salaries 0.00 7,919.72 0.00 7,919.7250645932Trnsprt Cst-A&G Maint Plnt 0.00 82.70 0.00 82.7050646000Transportation Cost -Trnsfrred 0.00 0.00 (70,845.82)(70,845.82)50650603 Office Exp-SOS Ops Misc 0.00 0.00 0.00 0.0050650626Office Exp-Pump Ops Misc Exp 0.00 3,770.71 0.00 3,770.71506506320.00 0.00 0.00 0.00506506520.00 0.00 0.00 0.0050650661Office Exp-T&D Ops Strg Faclt 0.00 2,035.51 0.00 2,035.5150650662Office Exp-T&D Ops Line Ex 0.00 201.02 0.00 201.0250650665Office Exp-T&D Ops Misc Ex 0.00 0.00 0.00 0.00506509030.00 782.97 0.00 782.9750650905Office Exp-Cust Acct Misc Exp 0.00 0.00 0.00 0.0050650921Office Exp-A&G Ops Off Suppl 0.00 43,121.88 (250.00)42,871.88506509230.00 8,000.00 0.00 8,000.0050650930Office Exp-A&G Ops Misc Gen 0.00 6,156.93 (42.77)6,114.1650651660Advertising Exp-A&G 0.00 1,550.03 0.00 1,550.0350655631Misc Exp-Pump Maint Strctrs 0.00 6,497.58 0.00 6,497.5850655632Misc Exp-Pump Maint Pwr Prd 0.00 0.00 0.00 0.0050655651Misc Exp-Wtr Tmt Maint Strct 0.00 637.36 0.00 637.36506556720.00 0.00 0.00 0.0050655673Misc Exp-T&D Maint - Main 0.00 0.00 0.00 0.0050655675Misc Exp-T&D Maint - Services 0.00 4,025.00 0.00 4,025.0050655905Misc Exp-Cust Acct Misc Exp 0.00 0.00 0.00 0.0070100403Depreciation - Utility Plant 0.00 805,792.26 0.00 805,792.2670203408Real Estate Tax 0.00 173,469.33 0.00 173,469.3370250408Payroll Taxes 0.00 53,287.69 (53.14)53,234.55708004300.00 351,703.11 0.00 351,703.1170900419Interest income 0.00 0.00 (1,123.97)(1,123.97)71000431 Other interest 0.00 0.00 (329.25)(329.25)71050419 AFUDC Gross Up 0.00 0.00 (3,999.96)(3,999.96)71051419 AFUDC Debt 0.00 0.00 (5,404.38)(5,404.38)71052419 AFUDC Equity 0.00 0.00 (10,899.66)(10,899.66)71100415 Mdse & jobbing - Income 0.00 0.00 0.00 0.0071251418Misc Non Oper Rental Income 0.00 0.00 (7,593.42)(7,593.42)71252426 Misc Income/Deduction 0.00 1,471.46 (2,926.94)(1,455.48)71253426 Non Recoverable 0.00 39,164.94 0.00 39,164.9471255406Amort of Util Plt Acquis Adj 0.00 2,200.00 (474.00)1,726.0080100409Current-federal 0.00 0.00 (115,581.87)(115,581.87)80150409 Current-state 0.00 0.00 (44,006.62)(44,006.62)80200410 0.00 7,205.51 0.00 7,205.51
SUZ-W-20-02IPUC DR 1AttachmentPage 65 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jan 31, 2018
Run on 10/09/20 at 05:19 PM Style: UWGNEBS
Period Beginning Ending
80400411 Investment Tax Cr,amortization 0.00 0.00 (4,020.00)(4,020.00)80550000 Common Stock Dividend 0.00 0.00 0.00 0.00904009040.00 33,042.48 (667.08)32,375.40908509230.00 447,530.18 (7,193.41)440,336.77908904260.00 19,862.35 (2,282.62)17,579.7390950000F B T-ES 0.00 0.00 (379,326.40)(379,326.40)90950600 F B T-SOS Ops Sup & Eng 0.00 1,750.87 0.00 1,750.8790950601F B T-SOS Ops Lbr & Exp 0.00 4,066.71 0.00 4,066.7190950603F B T-SOS Ops Misc 0.00 0.00 0.00 0.0090950611F B T-SOS Maint Strctrs 0.00 895.94 0.00 895.9490950614F B T-SOS Maint Wlls&Spr 0.00 824.37 0.00 824.3790950616F B T-SOS Maint Sply Mains 0.00 0.00 0.00 0.0090950620F B T-Pump Ops Sup & Eng 0.00 697.13 0.00 697.1390950622F B T-Pump Ops Pwr Prd Lbr 0.00 488.50 0.00 488.5090950624F B T-Pump Ops Lbr & Exp 0.00 32,770.45 0.00 32,770.4590950630F B T-Pump Maint Sup&Eng 0.00 319.32 0.00 319.3290950631F B T-Pump Maint Strctrs 0.00 262.53 0.00 262.53909506320.00 0.00 0.00 0.0090950633F B T-Pump Maint Eq 0.00 10,204.27 0.00 10,204.2790950640F B T-Wtr Tmt Ops Sup&Eng 0.00 1,138.93 0.00 1,138.9390950642F B T-Wtr Tmt Ops Lbr&Exp 0.00 25,195.51 0.00 25,195.5190950651F B T-Wtr Tmt Maint Strct 0.00 1,670.53 0.00 1,670.5390950652F B T-Wtr Tmt Maint Equip 0.00 2,876.42 0.00 2,876.4290950660F B T-T&D Ops Sup&Eng 0.00 409.14 0.00 409.14909506610.00 0.00 0.00 0.0090950662F B T-T&D Ops Line Ex 0.00 17,245.05 0.00 17,245.0590950663F B T-T&D Ops Meter Exp 0.00 8,738.76 0.00 8,738.7690950665F B T-T&D Ops Misc Ex 0.00 46.53 0.00 46.5390950670F B T-T&D Maint Sup & Eng 0.00 180.95 0.00 180.9590950672F B T-T&D Maint Rsrvrs&Stn 0.00 0.00 0.00 0.0090950673F B T-T&D Maint - Main 0.00 21,885.75 0.00 21,885.7590950675F B T-T&D Maint - Services 0.00 8,339.63 0.00 8,339.6390950676F B T-T&D Maint - Meters 0.00 1,255.04 0.00 1,255.0490950677F B T-T&D Maint - Hydrants 0.00 1,118.09 0.00 1,118.0990950678F B T-T&D Maint - Misc Plnt 0.00 0.00 0.00 0.0090950901F B T-Cust Acct Suprvsn 0.00 2,600.80 0.00 2,600.8090950902F B T-Cust Acct Mtr Rdng 0.00 14,919.79 0.00 14,919.7990950903F B T-Cust Acct Rcrds&Coll 0.00 39,329.75 0.00 39,329.7590950920F B T-A&G Salaries 0.00 49,553.61 0.00 49,553.6190950932F B T-A&G Maint Plnt 0.00 517.46 0.00 517.4691400924Liability Insurance-A&G Ops 0.00 0.00 0.00 0.00914609250.00 15,309.85 0.00 15,309.8591500926Pension-A&G Ops 0.00 93,245.17 0.00 93,245.17915509260.00 0.00 (15,084.67)(15,084.67)91700926 0.00 221,298.19 (5,624.67)215,673.52918009260.00 16,026.98 0.00 16,026.9891850000Other Employee Benefits-ES 0.00 1,178.74 0.00 1,178.74918509260.00 0.00 0.00 0.00918609260.00 0.00 (3,384.02)(3,384.02)91900928 0.00 0.00 0.00 0.00920009280.00 2,982.67 0.00 2,982.67920509280.00 0.00 0.00 0.00920509300.00 972.22 0.00 972.22920529300.00 977.15 0.00 977.15920536720.00 4,647.40 0.00 4,647.40920569300.00 921.00 0.00 921.00920616230.00 21,471.00 0.00 21,471.00920649300.00 3,827.81 0.00 3,827.81922006240.00 0.00 0.00 0.00922006260.00 0.00 0.00 0.00922009030.00 0.00 0.00 0.00922009300.00 3,797.37 0.00 3,797.37923009300.00 339.39 0.00 339.39926009200.00 0.00 0.00 0.00926009230.00 0.00 (0.65)(0.65)92600930 0.00 2,085.00 0.00 2,085.00926009320.00 4,879.59 0.00 4,879.59UW All Accounts (0.00)14,543,786.46 (14,543,786.46)(0.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 66 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Feb 28, 2018
Run on 10/09/20 at 05:21 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 425,105,639.76 553,226.33 (83,188.17)425,575,677.9210600000Cnstrction Csts Not Classified 8,715,962.26 514,358.01 (502,068.53)8,728,251.7410700000Construction work in progress 6,642,718.25 1,350,803.71 (782,186.28)7,211,335.6810750000CWIP – Suspense (302.59)249.79 0.00 (52.80)10800000 Utility Accumulated Depr (117,022,066.54)101,788.80 (808,664.12)(117,728,941.86)10810000 Retirement work in progress 530,314.93 56,555.04 (183,540.27)403,329.7010900000Accumulated Cost of Removal 1,085,601.46 137,299.92 0.00 1,222,901.3811100000Utility Accumulated Depr -CIAC (36,063,732.84)0.00 (224,812.58)(36,288,545.42)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (175,839.18)474.00 (2,200.00)(177,565.18)12100000 Non-Utility Property 11,053.83 0.00 0.00 11,053.8313120000Collections41,000.00 0.00 0.00 41,000.0013150000Operating Cash Acct - Citi 42.39 0.00 0.00 42.3913501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 1,723,697.50 0.00 (224,819.35)1,498,878.1514201000AR Cash Accrual (992,841.80)165,483.87 0.00 (827,357.93)14309000 Accounts Receivable-Other 179,358.10 4,768.77 (28,914.84)155,212.0314310000AR - M&J billed 8,016.43 0.00 (8,016.43)0.0014400000Provision Uncllctble Acct (Cr)(300,000.00)0.00 0.00 (300,000.00)14410000 Provision Uncllctble Acct-Othr (11,000.00)0.00 0.00 (11,000.00)14605000 IC Money Pool Receivable (2,535,997.97)1,026,961.89 (924,349.38)(2,433,385.47)15000000 Capital&Maint Inv Nonexempt 116,765.20 2,080.31 0.00 118,845.5115010000285,946.78 0.00 0.00 285,946.7815020000Other Inventory 55,554.96 2,438.29 (4,538.52)53,454.7315030000Chemical Inventory 12,849.47 0.00 (5,049.33)7,800.1416599000Prepaid Expenses-Other 64,000.00 0.00 (8,000.00)56,000.0017300000Unbilled Revenue 3,437,392.00 0.00 (343,499.00)3,093,893.0018300000Prelim Survey and Inv. Chrgs 568,797.18 93,144.69 (844.06)661,097.8118404000Clearing - Capital Work Order (295.36)0.07 (0.09)(295.38)18609000 1,968,859.72 1,124.91 (56,221.00)1,913,763.63186200001,115,290.29 0.00 0.00 1,115,290.2918621000Dfrrd Relocation Exp - Approve 34,200.30 0.00 (977.15)33,223.15186230001,611,645.75 5,387.95 0.00 1,617,033.7018625000Deferred Pwr Costs - Approved 236,181.89 0.00 (21,471.00)214,710.8918650000(401,826.73)0.00 (4,647.39)(406,474.12)18653000 (294,379.56)0.00 (3,837.33)(298,216.89)18680000 Deferred rate charges 32,809.33 0.00 (2,982.67)29,826.6618699000Other Regulatory Assets 22,700.50 0.00 (1,018.22)21,682.2818714000405,667.89 10,925.41 0.00 416,593.3019010000Def. Federal Inc Taxes- Other (36,638.18)0.00 0.00 (36,638.18)19012000 Def State Income Taxes- Other 42,139.37 0.00 0.00 42,139.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019101000Def. FIT-FAS109 ITC 120,091.00 0.00 (844.20)119,246.8019103000Def. FIT-F71/F109 G/U ITC 53,586.00 0.00 (297.48)53,288.5219131000Def.SIT-FAS109 ITC 50,027.00 0.00 (224.41)49,802.5919132000Def. SIT-F71/F109 G/U ITC 33,285.00 0.00 (23.77)33,261.2320100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (81,437,834.97)0.00 0.00 (81,437,834.97)21600000 RE - Cumulated Income (94,168,736.78)0.00 0.00 (94,168,736.78)21800000 AOCI - Pension 9,097,360.79 0.00 0.00 9,097,360.7921805000AOCI - PBOP (867,726.03)0.00 0.00 (867,726.03)23200000 Accounts Payable (688,303.71)259,766.26 (261,555.34)(690,092.79)23210000 Accounts Payable Reversing (41,070.53)15,644.64 0.00 (25,425.89)23211000 (83,185.35)0.00 0.00 (83,185.35)23220000 AP - Inventory Accrued (1,898.98)2,025.26 (148.10)(21.82)23601000 Property Taxes Accrued (1,183,969.88)0.00 (173,469.33)(1,357,439.21)23610000 Franchise taxes Accrued (64,295.59)64,278.47 (61,580.59)(61,597.71)23641000 Federal Income Tax Accrued (3,927,275.01)11,040.81 0.00 (3,916,234.20)23651000 State Income Tax Accrued (2,359,034.05)4,203.67 0.00 (2,354,830.38)23661000 FICA Tax Accrued (23,689.48)940.25 (2,553.01)(25,302.24)23662000 (1,771.08)961.78 0.00 (809.30)23663000 (1,207.52)48.15 (34.90)(1,194.27)23670000 Sales & Use Taxes Accrued (65,261.66)12,695.24 (1,294.69)(53,861.12)23699000 Other Accrued Taxes 18,271.76 0.00 (27,371.28)(9,099.52)24205000 Accrued - Payroll (312,298.51)60,725.28 (59,247.86)(310,821.09)24215000 Accrued - Power (143,892.29)4,146.27 0.00 (139,746.02)24220000 Accrued - Sludge Removal (1,428.00)1,428.00 0.00 0.0024245000Accrued - Vacation (55,260.00)0.00 0.00 (55,260.00)24246000 Accrued - Bonus (357,923.77)34,476.00 (27,527.77)(350,975.54)24247000 Accrued - Employee Related (1,669.50)5,433.58 (3,879.85)(115.77)24248000 Accr - Employee Related Other (22,002.38)14,014.28 (14,647.10)(22,635.20)24299000 Accrued Other (4,503.28)0.00 0.00 (4,503.28)24301000 Employee W/hg-401K (44.68)49,275.44 (49,275.44)(44.68)24306000 Employee withholding – PAC (50.00)100.00 (100.00)(50.00)24330000 Employee Withholding- Other (115.00)115.00 0.00 0.0025200000Advances for Construction (5,323,320.95)0.00 0.00 (5,323,320.95)25200001 CWIP non-taxable advances 299,102.09 0.00 0.00 299,102.0925201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (1,951,398.00)55,300.00 0.00 (1,896,098.00)25316000 (4,696,193.04)0.00 (130,631.00)(4,826,824.04)
SUZ-W-20-02IPUC DR 1AttachmentPage 67 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Feb 28, 2018
Run on 10/09/20 at 05:21 PM Style: UWGNEBS
Period Beginning Ending
25340000 PBOP Liability - Trustee (3,976,625.50)15,084.67 0.00 (3,961,540.83)25380000 Other Deferred Credits (210,871.97)0.00 (37,624.44)(248,496.41)25390000 Accrued SE LTIP (24,785.00)0.00 (812.00)(25,597.00)25402000 DefRegLiab F71/F109-Fed:ITC (256,987.00)1,389.86 0.00 (255,597.14)25500000 Deferred ITC (659,854.00)4,020.00 0.00 (655,834.00)26310000 Pension Accrued (10,341,111.14)0.00 (93,245.17)(10,434,356.31)27100000 Contribution in Aid of Cnstrct (115,547,792.32)0.00 (98,218.18)(115,646,010.50)27100001 CWIP non-taxable CIAC (2,660,683.18)417,541.09 0.00 (2,243,142.09)27100002 In Service non-taxable CIAC (1,193,578.74)98,218.18 (399,512.91)(1,494,873.47)27101000 Taxable CIAC - Serv Laterals (3,808,785.09)0.00 (12,129.00)(3,820,914.09)27101001 CWIP taxable CIAC 39,268.18 41,531.74 (42,468.79)38,331.1327101002In Service taxable CIAC (106,475.02)0.00 (29,302.74)(135,777.76)27110000 36,063,732.84 224,812.58 0.00 36,288,545.4228203000Def. FIT-MACRS (10,041,452.33)0.00 0.00 (10,041,452.33)28206000 Def. FIT- OCI Pension/PBOP 2,195,178.40 0.00 0.00 2,195,178.4028211000Def. FIT Benefit on DSIT 382,157.00 0.00 0.00 382,157.0028300000Def. FIT-Other (295,515.51)2,661.62 0.00 (292,853.89)28301000 Def. FIT-Tank Painting (232,709.00)0.00 0.00 (232,709.00)28302000 Def. FIT-Rate Expenses (11,568.00)0.00 0.00 (11,568.00)28303000 Def. FIT-Deferred Charges 97,443.00 0.00 0.00 97,443.0028304000Def. FIT-Relocation Expense (11,429.00)0.00 0.00 (11,429.00)28305000 Def. FIT-M_S Fees 458,444.00 0.00 0.00 458,444.0028306000Def. FIT-Pensions (649,113.00)0.00 0.00 (649,113.00)28307000 Def. FIT-PEBOP 754,399.85 0.00 0.00 754,399.8528308000Def. FIT-Cost of Removal (916,880.00)0.00 0.00 (916,880.00)28310000 Def. FIT-Uncollectibles 108,154.00 0.00 0.00 108,154.0028311000Def. FIT-Injuries and Damages 310,942.00 0.00 0.00 310,942.0028312000Def. FIT - AFUDC Equity (468,114.00)0.00 0.00 (468,114.00)28313000 Def. FIT - AFUDC Equity GU (426,874.57)0.00 0.00 (426,874.57)28314000 (642,034.13)0.00 0.00 (642,034.13)28350000 Def. SIT- Other (43,999.34)1,013.95 0.00 (42,985.39)28353000 Def. SIT - Tank Painting (53,230.00)0.00 0.00 (53,230.00)28354000 Def. SIT-Pensions (109,695.00)0.00 0.00 (109,695.00)28355000 Def. SIT-Post Retrmnt Benefits 347,958.72 0.00 0.00 347,958.7228356000Def. SIT-AFUDC Equity (105,196.00)0.00 0.00 (105,196.00)28357000 Def. SIT-Excess Depreciation (1,601,535.27)0.00 0.00 (1,601,535.27)28358000 Def. SIT- Cost of Removal (192,799.00)0.00 0.00 (192,799.00)28359000 Def. SIT- Relocation (2,520.00)0.00 0.00 (2,520.00)28360000 Def. SIT- OCI Pension/PBOP 810,901.84 0.00 0.00 810,901.8428363000112,799.00 0.00 0.00 112,799.0028364000Def. SIT - AFUDC Equity GU (97,453.53)0.00 0.00 (97,453.53)28365000 (150,731.76)0.00 0.00 (150,731.76)28405000 3,531,015.00 0.00 0.00 3,531,015.00284060001,260,740.04 35,069.00 0.00 1,295,809.04284080000.00 0.00 (39,140.45)(39,140.45)40105461 (638,429.31)0.00 (792,185.76)(1,430,615.07)40106461 Meter Sale-Residential facili (839,018.80)0.00 (1,061,387.20)(1,900,406.00)40110461 (455,525.45)0.00 (458,652.32)(914,177.77)40111461 Meter Sale-Commercial facility (199,795.03)0.00 (213,361.78)(413,156.81)40120461 (3,354.58)0.00 (431.23)(3,785.81)40121461 Meter Sale-public auth fac (2,820.82)0.00 (632.01)(3,452.83)40136461 0.00 0.00 (982.06)(982.06)40137461 0.00 0.00 (5,068.57)(5,068.57)40140462 Private Fire protection facili (73,604.16)0.00 (116,591.92)(190,196.08)40145463 Public Fire protection facilit (3,535.94)0.00 0.00 (3,535.94)40200471 Miscellaneous service revenue (1,740.00)0.00 (1,060.00)(2,800.00)40205472 Rents from water property (1,842.09)0.00 (150.00)(1,992.09)40245471 Turn on fees (1,535.00)0.00 (1,875.00)(3,410.00)40250474 Other fees (130,631.00)130,631.00 0.00 0.00402514740.00 0.00 (145,796.95)(145,796.95)40300474 97,398.00 164,882.00 0.00 262,280.0040301474Reg Unbill facility charge rev (119,291.00)178,617.00 0.00 59,326.0050000000Payroll Clearing 0.00 548,708.96 (548,708.96)0.0050100600Supv Lbr-SOS Ops Sup & Eng 1,561.00 1,485.94 (122.40)2,924.5450100601Supv Lbr-SOS Ops Lbr & Exp 6,636.78 3,946.30 (85.07)10,498.0150100614Supv Lbr-SOS Maint Wlls&Spr 1,106.37 2,065.30 0.00 3,171.6750100620936.41 1,052.14 0.00 1,988.5550100624Supv Lbr-Pump Ops Lbr & Exp 8,184.42 8,925.75 (110.76)16,999.4150100630317.06 562.90 0.00 879.96501006401,883.89 1,540.99 0.00 3,424.88501006422,822.66 4,873.19 (552.96)7,142.8950100660Supv Lbr-T&D Ops Sup&Eng 2,094.98 2,043.01 0.00 4,137.9950100662Supv Lbr-T&D Ops Line Exp 4,434.78 4,624.36 (288.38)8,770.7650100670Supv Lbr-T&D Maint Sup &Eng 189.00 295.40 0.00 484.4050100673Supv Lbr-T&D Maint - Main 5,059.61 0.00 (1,875.00)3,184.6150100901Supv Lbr-Cust Acct Suprvsn 2,958.05 13,316.27 0.00 16,274.3250100903Supv Lbr-Cust Acct Rcrds&Coll 10,876.67 11,506.49 (994.37)21,388.7950100920Supv Lbr-A&G Ops Salaries 183,083.50 202,005.33 (39,900.11)345,188.7250100932Supv Lbr-A&G Maint Plnt 191.97 335.47 0.00 527.4450105600Drct Lbr-SOS Ops Sup & Eng 787.93 0.00 (119.77)668.1650105611Drct Lbr-SOS Maint Strctrs 2,478.84 4,571.71 0.00 7,050.55501056221,564.20 0.00 (616.20)948.00
SUZ-W-20-02IPUC DR 1AttachmentPage 68 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Feb 28, 2018
Run on 10/09/20 at 05:21 PM Style: UWGNEBS
Period Beginning Ending
50105631 Drct Lbr-Pump Maint Strctrs 611.70 2,737.45 0.00 3,349.1550105633Drct Lbr-Pump Maint Equip 19,800.90 12,752.08 (1,667.42)30,885.5650105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 29,773.89 20,123.56 (2,903.48)46,993.9750105651Drct Lbr-Wtr Tmt Maint Strct 1,837.95 3,312.06 (117.98)5,032.0350105652Drct Lbr-Wtr Tmt Maint Equip 3,385.04 5,241.99 0.00 8,627.0350105660Drct Lbr-T&D Ops Sup&Eng (190.74)0.00 0.00 (190.74)50105662 Drct Lbr-T&D Ops Line Ex 21,131.14 31,668.56 (217.72)52,581.9850105663Drct Lbr-T&D Ops Meter Exp 8,984.98 11,827.54 (672.88)20,139.6450105665Drct Lbr-T&D Ops Misc Ex 5,451.94 5,717.97 (539.82)10,630.0950105673Drct Lbr-T&D Maint - Main 41,191.25 17,702.20 (8,423.80)50,469.6550105675Drct Lbr-T&D Maint - Services 11,135.47 9,902.06 (681.98)20,355.5550105676Drct Lbr-T&D Maint - Meters 719.55 5,551.64 0.00 6,271.1950105677Drct Lbr-T&D Maint - Hydrants (483.09)0.00 (180.22)(663.31)50105902 Drct Lbr-Cust Acct Mtr Rdng 25,434.86 22,726.46 (807.55)47,353.7750105903Drct Lbr-Cust Acct Rcrds&Coll 48,658.83 47,084.31 (290.42)95,452.7250105920Drct Lbr-A&G Ops Salaries 97,933.92 93,904.32 (16,201.66)175,636.5850105932Drct Lbr-A&G Maint Plnt 998.01 186.62 (348.57)836.0650120624S L T out-Pump Ops Lbr & Exp (144.79)0.00 (144.79)(289.58)50120660 S L T out-T&D Ops Sup&Eng (707.45)0.00 (707.45)(1,414.90)50120901 S L T out-Cust Acct Suprvsn (38.49)0.00 (38.49)(76.98)50120920 S L T out-A&G Ops Salaries (109,459.20)10,212.47 (87,428.78)(186,675.51)50125665 D L T out-T&D Ops Misc Ex (5,518.16)0.00 (4,872.63)(10,390.79)50125903 (79.39)0.00 (79.39)(158.78)50125920 D L T out-A&G Ops Salaries (90,657.98)10,001.68 (83,027.41)(163,683.71)50300611 Material-SOS Maint Strctrs 0.00 1,040.00 0.00 1,040.0050300624Material-Pump Ops Lbr & Exp 3,528.27 4,685.84 0.00 8,214.1150300631Material-Pump Maint Strctrs 0.00 163.95 0.00 163.9550300632Material-Pump Maint Pwr Prd 593.60 0.00 0.00 593.6050300633Material-Pump Maint Eq 2,491.44 0.00 (1,001.34)1,490.1050300642Material-Wtr Tmt Ops Lbr&Exp 1,053.28 2,457.23 0.00 3,510.5150300662Material-T&D Ops Line Ex 0.00 1,275.00 0.00 1,275.0050300675Material-T&D Maint - Services 442.10 4,939.77 0.00 5,381.8750300677Material-T&D Maint - Hydrants 0.00 2,009.68 0.00 2,009.6850300902Material-Cust Acct Mtr Rdng 64.11 0.00 0.00 64.1150310604Rent-SOS Ops 1,083.34 185.27 0.00 1,268.6150310921Rent-A&G Ops Off Suppl&Exp 733.99 432.94 0.00 1,166.9450400601Out Servs-SOS Ops Lbr & Exp 0.00 1,097.68 0.00 1,097.68504006130.00 3,250.00 0.00 3,250.0050400632Out Servs-Pump Maint Pwr Prd 0.00 10,517.03 0.00 10,517.0350400633Out Servs-Pump Maint Eq 511.00 266.00 0.00 777.0050400635Out Servs-Wtr Tmt Lab Testing 5,851.30 2,098.90 0.00 7,950.2050400651Out Servs-Wtr Tmt Maint Strct 516.13 1,040.22 0.00 1,556.3550400662Out Servs-T&D Ops Line Ex 1,208.97 1,913.51 0.00 3,122.48504006753,871.33 739.81 0.00 4,611.1450400902Out Servs-Cust Acct Mtr Rdng 14,123.97 8,000.88 (241.00)21,883.85504009035,280.18 8,286.94 0.00 13,567.1250400905Out Servs-Cust Acct Misc Exp 55.97 0.00 0.00 55.97504009200.00 1,600.55 0.00 1,600.55504009214,941.89 0.00 0.00 4,941.8950400923Out Servs-A&G Ops 3,047.44 2,599.61 0.00 5,647.0550405903Print & Postage-Cust Acct Rcrd 22,589.17 27,128.21 0.00 49,717.3850605602Prchsd Wtr-SOS Ops 117,970.00 165.65 0.00 118,135.6550610623114,965.99 103,939.63 (2,756.64)216,148.9850610665Prchsd Pwr-T&D Ops Misc Ex 21,105.75 22,465.89 0.00 43,571.6450620626Utilities-Pump Ops Misc Exp 187.24 230.84 0.00 418.0850620633Utilities-Pump Maint Eq 142.52 257.35 0.00 399.8750620651Utilities-Wtr Tmt Maint Strct 5,139.55 2,306.86 0.00 7,446.4150620665Utilities-T&D Ops Misc Exp 785.32 969.65 0.00 1,754.9750620921Utilities-A&G Ops Off Suppl 2,568.08 1,832.13 0.00 4,400.21506256432,856.00 0.00 0.00 2,856.005063564113,763.49 10,320.88 0.00 24,084.3750645000Trnsprt Cst-ES 70,845.82 63,850.25 0.00 134,696.0750645600279.77 192.33 0.00 472.1050645601649.93 437.93 0.00 1,087.8650645611Trnsprt Cst-SOS Maint Strctrs 143.20 387.33 0.00 530.5350645614131.76 187.95 0.00 319.7150645620111.41 109.61 0.00 221.025064562278.08 0.00 0.00 78.08506456245,237.41 5,102.46 0.00 10,339.875064563051.05 55.57 0.00 106.6250645631Trnsprt Cst-Pump Maint Strctrs 41.95 203.41 0.00 245.3650645633Trnsprt Cst-Pump Maint Eq 1,630.86 1,371.47 0.00 3,002.3350645640182.03 166.70 0.00 348.73506456424,026.77 2,908.92 0.00 6,935.6950645651Trnsprt Cst-Wtr Tmt Maint Strc 266.98 296.64 0.00 563.6250645652Trnsprt Cst-Wtr Tmt Maint Eq 459.72 447.76 0.00 907.4850645660Trnsprt Cst-T&D Ops Sup&Eng 65.39 52.97 0.00 118.3650645662Trnsprt Cst-T&D Ops Line Ex 2,756.13 3,279.69 0.00 6,035.82506456631,396.64 1,267.66 0.00 2,664.3050645665Trnsprt Cst-T&D Ops Misc Ex 7.43 10.12 0.00 17.555064567028.93 30.10 0.00 59.0350645673Trnsprt Cst-T&D Maint - Main 3,497.81 1,891.03 0.00 5,388.84
SUZ-W-20-02IPUC DR 1AttachmentPage 69 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Feb 28, 2018
Run on 10/09/20 at 05:21 PM Style: UWGNEBS
Period Beginning Ending
50645676 Trnsprt Cst-T&D Maint - Meters 200.59 432.14 0.00 632.7350645677178.68 6.72 0.00 185.4050645901Trnsprt Cst-Cust Acct Suprvsn 415.67 920.39 0.00 1,336.0650645902Trnsprt Cst-Cust Acct Mtr Rdng 2,384.50 2,385.53 0.00 4,770.03506459036,285.73 5,960.83 0.00 12,246.5650645920Trnsprt Cst-A&G Salaries 7,919.72 7,566.80 0.00 15,486.5250645932Trnsprt Cst-A&G Maint Plnt 82.70 49.87 0.00 132.5750646000Transportation Cost -Trnsfrred (70,845.82)0.00 (63,850.25)(134,696.07)50650626 Office Exp-Pump Ops Misc Exp 3,770.71 3,021.67 0.00 6,792.3850650661Office Exp-T&D Ops Strg Faclt 2,035.51 2,035.51 0.00 4,071.0250650662Office Exp-T&D Ops Line Ex 201.02 191.81 0.00 392.8350650665Office Exp-T&D Ops Misc Ex 0.00 261.00 0.00 261.0050650903782.97 1,290.24 0.00 2,073.2150650921Office Exp-A&G Ops Off Suppl 42,871.88 12,948.63 (300.17)55,520.34506509238,000.00 8,000.00 0.00 16,000.0050650930Office Exp-A&G Ops Misc Gen 6,114.16 3,791.90 (50.33)9,855.7350651660Advertising Exp-A&G 1,550.03 7,580.21 0.00 9,130.2450655631Misc Exp-Pump Maint Strctrs 6,497.58 0.00 0.00 6,497.5850655632Misc Exp-Pump Maint Pwr Prd 0.00 150.60 0.00 150.6050655651Misc Exp-Wtr Tmt Maint Strct 637.36 0.00 0.00 637.3650655675Misc Exp-T&D Maint - Services 4,025.00 0.00 (3,925.00)100.0050655905Misc Exp-Cust Acct Misc Exp 0.00 0.00 (0.30)(0.30)70100403 Depreciation - Utility Plant 805,792.26 808,323.94 0.00 1,614,116.2070203408Real Estate Tax 173,469.33 173,469.33 0.00 346,938.6670250408Payroll Taxes 53,234.55 44,794.37 (158.51)97,870.4170800430351,703.11 367,237.95 0.00 718,941.0770900419Interest income (1,123.97)0.00 (1,124.91)(2,248.88)71000431 Other interest (329.25)0.00 (337.92)(667.17)71050419 AFUDC Gross Up (3,999.96)0.00 (5,387.95)(9,387.91)71051419 AFUDC Debt (5,404.38)0.00 (7,354.58)(12,758.96)71052419 AFUDC Equity (10,899.66)0.00 (14,681.91)(25,581.57)71251418 Misc Non Oper Rental Income (7,593.42)0.00 (4,008.29)(11,601.71)71252426 Misc Income/Deduction (1,455.48)18.00 0.00 (1,437.48)71253426 Non Recoverable 39,164.94 3,862.32 (1,507.45)41,519.8171255406Amort of Util Plt Acquis Adj 1,726.00 2,200.00 (474.00)3,452.0080100409Current-federal (115,581.87)0.00 (11,040.81)(126,622.68)80150409 Current-state (44,006.62)0.00 (4,203.67)(48,210.29)80200410 7,205.51 1,409.83 0.00 8,615.3480250410Deferred-State Income taxes (10,614.66)0.00 (1,013.95)(11,628.61)80400411 Investment Tax Cr,amortization (4,020.00)0.00 (4,020.00)(8,040.00)90400904 32,375.40 17,304.78 (939.06)48,741.1290850923440,336.77 352,637.64 (420.91)792,553.509089042617,579.73 27,308.87 (98.18)44,790.4290950000F B T-ES (379,326.40)0.00 (176,812.29)(556,138.69)90950600 F B T-SOS Ops Sup & Eng 1,750.87 627.28 0.00 2,378.1590950601F B T-SOS Ops Lbr & Exp 4,066.71 1,427.94 0.00 5,494.6590950611F B T-SOS Maint Strctrs 895.94 1,262.95 0.00 2,158.8990950614F B T-SOS Maint Wlls&Spr 824.37 612.86 0.00 1,437.2390950620F B T-Pump Ops Sup & Eng 697.13 357.42 0.00 1,054.5590950622F B T-Pump Ops Pwr Prd Lbr 488.50 0.00 0.00 488.5090950624F B T-Pump Ops Lbr & Exp 32,770.45 16,637.65 0.00 49,408.1090950630F B T-Pump Maint Sup&Eng 319.32 181.19 0.00 500.5190950631F B T-Pump Maint Strctrs 262.53 663.28 0.00 925.8190950633F B T-Pump Maint Eq 10,204.27 4,471.93 0.00 14,676.2090950640F B T-Wtr Tmt Ops Sup&Eng 1,138.93 543.56 0.00 1,682.4990950642F B T-Wtr Tmt Ops Lbr&Exp 25,195.51 9,485.14 0.00 34,680.6590950651F B T-Wtr Tmt Maint Strct 1,670.53 967.26 0.00 2,637.7990950652F B T-Wtr Tmt Maint Equip 2,876.42 1,460.04 0.00 4,336.4690950660F B T-T&D Ops Sup&Eng 409.14 172.73 0.00 581.8790950662F B T-T&D Ops Line Ex 17,245.05 10,694.10 0.00 27,939.1590950663F B T-T&D Ops Meter Exp 8,738.76 4,133.49 0.00 12,872.2590950665F B T-T&D Ops Misc Ex 46.53 33.00 0.00 79.5390950670F B T-T&D Maint Sup & Eng 180.95 98.14 0.00 279.0990950673F B T-T&D Maint - Main 21,885.75 6,166.08 0.00 28,051.8390950675F B T-T&D Maint - Services 8,339.63 3,380.15 0.00 11,719.7890950676F B T-T&D Maint - Meters 1,255.04 1,409.06 0.00 2,664.1090950677F B T-T&D Maint - Hydrants 1,118.09 21.92 0.00 1,140.0190950901F B T-Cust Acct Suprvsn 2,600.80 3,001.13 0.00 5,601.9390950902F B T-Cust Acct Mtr Rdng 14,919.79 7,778.50 0.00 22,698.2990950903F B T-Cust Acct Rcrds&Coll 39,329.75 19,436.51 0.00 58,766.2690950920F B T-A&G Salaries 49,553.61 24,673.12 0.00 74,226.7390950932F B T-A&G Maint Plnt 517.46 162.62 0.00 680.089146092515,309.85 11,365.26 0.00 26,675.1191500926Pension-A&G Ops 93,245.17 93,245.17 0.00 186,490.3491550926(15,084.67)0.00 (15,084.67)(30,169.34)91700926 215,673.52 33,024.89 (3,589.23)245,109.189180092616,026.98 14,647.10 0.00 30,674.0891850000Other Employee Benefits-ES 1,178.74 0.00 0.00 1,178.74918509260.00 0.00 (2,353.09)(2,353.09)91860926 (3,384.02)0.00 0.00 (3,384.02)92000928 2,982.67 2,982.67 0.00 5,965.3492050930972.22 972.22 0.00 1,944.44
SUZ-W-20-02IPUC DR 1AttachmentPage 70 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Feb 28, 2018
Run on 10/09/20 at 05:21 PM Style: UWGNEBS
Period Beginning Ending
92053672 Amort Tnk Pntng-T&D Maint rsrv 4,647.40 4,647.39 0.00 9,294.7992056930921.00 921.00 0.00 1,842.009206162321,471.00 21,471.00 0.00 42,942.00920649303,827.81 3,837.33 0.00 7,665.14922009303,797.37 2,997.49 0.00 6,794.8692200932Uni&Sfty Eq-A&G Maint Plnt 0.00 62.32 0.00 62.3292300930339.39 576.14 0.00 915.5392600923(0.65)0.00 0.00 (0.65)92600930 2,085.00 0.00 (8,307.02)(6,222.02)92600932 4,879.59 5,271.55 0.00 10,151.14UW All Accounts (0.00)9,729,874.13 (9,729,874.13)(0.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 71 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Mar 31, 2018
Run on 10/09/20 at 05:22 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 425,575,677.92 3,786,931.65 (493,328.20)428,869,281.3710600000Cnstrction Csts Not Classified 8,728,251.74 1,911,032.52 (3,686,266.69)6,953,017.5710700000Construction work in progress 7,211,335.68 4,561,794.33 (4,131,357.54)7,641,772.4710750000CWIP – Suspense (52.80)13,188.87 (351.46)12,784.6110800000Utility Accumulated Depr (117,728,941.86)514,503.36 (808,577.04)(118,023,015.54)10810000 Retirement work in progress 403,329.70 85,629.85 (165,624.53)323,335.0210900000Accumulated Cost of Removal 1,222,901.38 158,080.27 0.00 1,380,981.6511100000Utility Accumulated Depr -CIAC (36,288,545.42)0.00 (225,599.62)(36,514,145.04)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (177,565.18)474.00 (2,200.00)(179,291.18)12100000 Non-Utility Property 11,053.83 0.00 0.00 11,053.8313120000Collections41,000.00 0.00 0.00 41,000.0013150000Operating Cash Acct - Citi 42.39 0.00 0.00 42.3913501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 1,498,878.15 0.00 (623,493.83)875,384.3214201000AR Cash Accrual (827,357.93)176,254.54 0.00 (651,103.39)14309000 Accounts Receivable-Other 155,212.03 1,495.06 (23,174.47)133,532.6214310000AR - M&J billed 0.00 0.00 0.00 0.0014400000Provision Uncllctble Acct (Cr)(300,000.00)0.00 0.00 (300,000.00)14410000 Provision Uncllctble Acct-Othr (11,000.00)0.00 0.00 (11,000.00)14605000 IC Money Pool Receivable (2,433,385.47)210,983.77 (989,028.36)(3,211,430.06)15000000 Capital&Maint Inv Nonexempt 118,845.51 1,364.10 0.00 120,209.6115010000285,946.78 0.00 0.00 285,946.7815020000Other Inventory 53,454.73 4,342.60 0.00 57,797.3315030000Chemical Inventory 7,800.14 43,948.10 0.00 51,748.2416599000Prepaid Expenses-Other 56,000.00 0.00 (8,000.00)48,000.0017300000Unbilled Revenue 3,093,893.00 392,194.00 0.00 3,486,087.0018300000Prelim Survey and Inv. Chrgs 661,097.81 79,259.80 (223.37)740,134.2418404000Clearing - Capital Work Order (295.38)0.09 (0.10)(295.39)18609000 1,913,763.63 1,125.84 (56,221.00)1,858,668.47186200001,115,290.29 0.00 0.00 1,115,290.2918621000Dfrrd Relocation Exp - Approve 33,223.15 0.00 (977.15)32,246.00186230001,617,033.70 5,302.68 (427,563.00)1,194,773.3818625000Deferred Pwr Costs - Approved 214,710.89 0.00 (21,471.00)193,239.8918650000(406,474.12)0.00 (4,647.40)(411,121.52)18653000 (298,216.89)0.00 (3,850.16)(302,067.05)18680000 Deferred rate charges 29,826.66 0.00 (2,982.67)26,843.9918699000Other Regulatory Assets 21,682.28 0.00 (1,018.22)20,664.0618714000416,593.30 11,613.46 0.00 428,206.7619010000Def. Federal Inc Taxes- Other (36,638.18)0.00 0.00 (36,638.18)19012000 Def State Income Taxes- Other 42,139.37 0.00 0.00 42,139.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019101000Def. FIT-FAS109 ITC 119,246.80 0.00 (844.20)118,402.6019103000Def. FIT-F71/F109 G/U ITC 53,288.52 0.00 (297.48)52,991.0419131000Def.SIT-FAS109 ITC 49,802.59 0.00 (224.41)49,578.1819132000Def. SIT-F71/F109 G/U ITC 33,261.23 0.00 (23.77)33,237.4620100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (81,437,834.97)0.00 0.00 (81,437,834.97)21600000 RE - Cumulated Income (94,168,736.78)0.00 0.00 (94,168,736.78)21800000 AOCI - Pension 9,097,360.79 0.00 0.00 9,097,360.7921805000AOCI - PBOP (867,726.03)0.00 0.00 (867,726.03)23200000 Accounts Payable (690,092.79)139,796.73 (364,106.27)(914,402.33)23210000 Accounts Payable Reversing (25,425.89)0.00 (46,073.55)(71,499.44)23211000 (83,185.35)19,991.25 (28,525.34)(91,719.44)23220000 AP - Inventory Accrued (21.82)4,929.40 (153.56)4,754.0223601000Property Taxes Accrued (1,357,439.21)0.00 (173,469.33)(1,530,908.54)23610000 Franchise taxes Accrued (61,597.71)59,843.27 (62,411.71)(64,166.15)23641000 Federal Income Tax Accrued (3,916,234.20)3,192.33 0.00 (3,913,041.87)23651000 State Income Tax Accrued (2,354,830.38)1,215.45 0.00 (2,353,614.93)23661000 FICA Tax Accrued (25,302.24)0.00 (17,048.62)(42,350.86)23662000 (809.30)627.02 0.00 (182.28)23663000 (1,194.27)66.09 (176.51)(1,304.69)23670000 Sales & Use Taxes Accrued (53,861.12)13,024.29 0.00 (40,836.83)23699000 Other Accrued Taxes (9,099.52)21,138.66 (20,594.49)(8,555.35)24205000 Accrued - Payroll (310,821.09)25,609.49 (65,129.00)(350,340.60)24215000 Accrued - Power (139,746.02)0.00 (2,954.04)(142,700.06)24245000 Accrued - Vacation (55,260.00)0.00 0.00 (55,260.00)24246000 Accrued - Bonus (350,975.54)273,643.09 (5,250.86)(82,583.31)24247000 Accrued - Employee Related (115.77)6,772.61 (7,136.23)(479.39)24248000 Accr - Employee Related Other (22,635.20)35,340.03 (13,001.12)(296.29)24299000 Accrued Other (4,503.28)0.00 0.00 (4,503.28)24301000 Employee W/hg-401K (44.68)49,152.59 (49,152.59)(44.68)24306000 Employee withholding – PAC (50.00)100.00 (100.00)(50.00)24330000 Employee Withholding- Other 0.00 0.00 (40.00)(40.00)25200000 Advances for Construction (5,323,320.95)0.00 0.00 (5,323,320.95)25200001 CWIP non-taxable advances 299,102.09 0.00 0.00 299,102.0925201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (1,896,098.00)55,300.00 0.00 (1,840,798.00)25316000 (4,826,824.04)584,470.00 0.00 (4,242,354.04)25317000 145,796.95 1,118.54 0.00 146,915.50
SUZ-W-20-02IPUC DR 1AttachmentPage 72 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Mar 31, 2018
Run on 10/09/20 at 05:22 PM Style: UWGNEBS
Period Beginning Ending
25380000 Other Deferred Credits (248,496.41)0.00 (44,056.21)(292,552.62)25390000 Accrued SE LTIP (25,597.00)0.00 (5,404.00)(31,001.00)25402000 DefRegLiab F71/F109-Fed:ITC (255,597.14)1,389.86 0.00 (254,207.28)25500000 Deferred ITC (655,834.00)4,020.00 0.00 (651,814.00)26310000 Pension Accrued (10,434,356.31)0.00 (133,042.67)(10,567,398.98)27100000 Contribution in Aid of Cnstrct (115,646,010.50)1,058,916.74 (1,611,295.11)(116,198,388.87)27100001 CWIP non-taxable CIAC (2,243,142.09)1,178,288.40 (1,650,702.79)(2,715,556.48)27100002 In Service non-taxable CIAC (1,494,873.47)545,789.85 (111,827.64)(1,060,911.26)27101000 Taxable CIAC - Serv Laterals (3,820,914.09)83,272.44 (152,566.44)(3,890,208.09)27101001 CWIP taxable CIAC 38,331.13 83,272.44 (144,737.44)(23,133.87)27101002 In Service taxable CIAC (135,777.76)69,394.00 0.00 (66,383.76)27110000 36,288,545.42 225,599.62 0.00 36,514,145.0428203000Def. FIT-MACRS (10,041,452.33)0.00 (260,495.50)(10,301,947.83)28206000 Def. FIT- OCI Pension/PBOP 2,195,178.40 0.00 0.00 2,195,178.4028211000Def. FIT Benefit on DSIT 382,157.00 0.00 0.00 382,157.0028300000Def. FIT-Other (292,853.89)769.58 0.00 (292,084.31)28301000 Def. FIT-Tank Painting (232,709.00)0.00 0.00 (232,709.00)28302000 Def. FIT-Rate Expenses (11,568.00)0.00 0.00 (11,568.00)28303000 Def. FIT-Deferred Charges 97,443.00 0.00 0.00 97,443.0028304000Def. FIT-Relocation Expense (11,429.00)0.00 0.00 (11,429.00)28305000 Def. FIT-M_S Fees 458,444.00 0.00 0.00 458,444.0028306000Def. FIT-Pensions (649,113.00)0.00 0.00 (649,113.00)28307000 Def. FIT-PEBOP 754,399.85 0.00 0.00 754,399.8528308000Def. FIT-Cost of Removal (916,880.00)0.00 0.00 (916,880.00)28310000 Def. FIT-Uncollectibles 108,154.00 0.00 0.00 108,154.0028311000Def. FIT-Injuries and Damages 310,942.00 0.00 0.00 310,942.0028312000Def. FIT - AFUDC Equity (468,114.00)0.00 0.00 (468,114.00)28313000 Def. FIT - AFUDC Equity GU (426,874.57)0.00 0.00 (426,874.57)28314000 (642,034.13)260,495.50 0.00 (381,538.63)28350000 Def. SIT- Other (42,985.39)293.18 0.00 (42,692.21)28353000 Def. SIT - Tank Painting (53,230.00)0.00 0.00 (53,230.00)28354000 Def. SIT-Pensions (109,695.00)0.00 0.00 (109,695.00)28355000 Def. SIT-Post Retrmnt Benefits 347,958.72 0.00 0.00 347,958.7228356000Def. SIT-AFUDC Equity (105,196.00)0.00 0.00 (105,196.00)28357000 Def. SIT-Excess Depreciation (1,601,535.27)0.00 (51,553.54)(1,653,088.82)28358000 Def. SIT- Cost of Removal (192,799.00)0.00 0.00 (192,799.00)28359000 Def. SIT- Relocation (2,520.00)0.00 0.00 (2,520.00)28360000 Def. SIT- OCI Pension/PBOP 810,901.84 0.00 0.00 810,901.8428363000112,799.00 0.00 0.00 112,799.0028364000Def. SIT - AFUDC Equity GU (97,453.53)0.00 0.00 (97,453.53)28365000 (150,731.76)51,553.54 0.00 (99,178.21)28405000 3,531,015.00 0.00 0.00 3,531,015.00284060001,295,809.04 0.00 (156,907.00)1,138,902.0428408000(39,140.45)39,140.51 0.00 0.0740105461(1,430,615.07)0.00 (585,978.47)(2,016,593.54)40106461 Meter Sale-Residential facili (1,900,406.00)0.00 (857,585.00)(2,757,991.00)40110461 (914,177.77)0.00 (429,222.94)(1,343,400.71)40111461 Meter Sale-Commercial facility (413,156.81)0.00 (189,907.40)(603,064.21)40120461 (3,785.81)0.00 (2,181.29)(5,967.10)40121461 Meter Sale-public auth fac (3,452.83)0.00 (2,758.06)(6,210.89)40136461 (982.06)0.00 (5,132.11)(6,114.17)40137461 (5,068.57)0.00 (10,238.96)(15,307.53)40140462 Private Fire protection facili (190,196.08)0.00 (73,750.30)(263,946.38)40145463 Public Fire protection facilit (3,535.94)0.00 0.00 (3,535.94)40200471 Miscellaneous service revenue (2,800.00)0.00 (1,260.00)(4,060.00)40205472 Rents from water property (1,992.09)0.00 0.00 (1,992.09)40245471 Turn on fees (3,410.00)0.00 (3,120.00)(6,530.00)40251474 (145,796.95)0.00 (1,118.54)(146,915.50)40300474 262,280.00 0.00 (192,059.00)70,221.0040301474Reg Unbill facility charge rev 59,326.00 0.00 (200,135.00)(140,809.00)50000000 Payroll Clearing 0.00 809,662.26 (809,662.26)0.0050100600Supv Lbr-SOS Ops Sup & Eng 2,924.54 3,859.09 (388.97)6,394.6650100601Supv Lbr-SOS Ops Lbr & Exp 10,498.01 9,886.61 (184.32)20,200.3050100614Supv Lbr-SOS Maint Wlls&Spr 3,171.67 1,473.55 (83,160.60)(78,515.38)50100620 1,988.55 647.91 0.00 2,636.4650100624Supv Lbr-Pump Ops Lbr & Exp 16,999.41 5,508.58 (16,323.25)6,184.7450100630879.96 798.37 0.00 1,678.33501006403,424.88 1,925.20 0.00 5,350.08501006427,142.89 2,374.40 0.00 9,517.2950100660Supv Lbr-T&D Ops Sup&Eng 4,137.99 784.54 (5,769.20)(846.67)50100662 Supv Lbr-T&D Ops Line Exp 8,770.76 4,807.74 (846.75)12,731.7550100670Supv Lbr-T&D Maint Sup &Eng 484.40 259.24 0.00 743.6450100673Supv Lbr-T&D Maint - Main 3,184.61 0.00 0.00 3,184.6150100901Supv Lbr-Cust Acct Suprvsn 16,274.32 29,408.30 (2,062.64)43,619.9850100903Supv Lbr-Cust Acct Rcrds&Coll 21,388.79 12,062.30 (31,241.11)2,209.9850100920Supv Lbr-A&G Ops Salaries 345,188.72 325,118.03 (55,737.06)614,569.6950100932Supv Lbr-A&G Maint Plnt 527.44 311.21 0.00 838.6550105600Drct Lbr-SOS Ops Sup & Eng 668.16 0.00 (81.95)586.2150105611Drct Lbr-SOS Maint Strctrs 7,050.55 0.00 (697.25)6,353.3050105622948.00 4,307.80 0.00 5,255.8050105624Drct Lbr-Pump Ops Lbr & Exp 79,021.79 38,401.14 (2,982.20)114,440.7350105631Drct Lbr-Pump Maint Strctrs 3,349.15 392.70 (633.36)3,108.49
SUZ-W-20-02IPUC DR 1AttachmentPage 73 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Mar 31, 2018
Run on 10/09/20 at 05:22 PM Style: UWGNEBS
Period Beginning Ending
50105642 Drct Lbr-Wtr Tmt Ops Lbr&Exp 46,993.97 31,439.89 (1,250.63)77,183.2350105651Drct Lbr-Wtr Tmt Maint Strct 5,032.03 4,956.68 0.00 9,988.7150105652Drct Lbr-Wtr Tmt Maint Equip 8,627.03 8,948.98 0.00 17,576.0150105660Drct Lbr-T&D Ops Sup&Eng (190.74)0.00 0.00 (190.74)50105662 Drct Lbr-T&D Ops Line Ex 52,581.98 25,817.17 (651.91)77,747.2450105663Drct Lbr-T&D Ops Meter Exp 20,139.64 12,585.88 (1,028.37)31,697.1550105665Drct Lbr-T&D Ops Misc Ex 10,630.09 5,434.19 (243.89)15,820.3950105673Drct Lbr-T&D Maint - Main 50,469.65 12,027.70 (4,158.92)58,338.4350105675Drct Lbr-T&D Maint - Services 20,355.55 13,055.01 (3,804.19)29,606.3750105676Drct Lbr-T&D Maint - Meters 6,271.19 2,109.11 0.00 8,380.3050105677Drct Lbr-T&D Maint - Hydrants (663.31)3,676.40 (38.99)2,974.1050105902Drct Lbr-Cust Acct Mtr Rdng 47,353.77 23,954.68 (804.21)70,504.2450105903Drct Lbr-Cust Acct Rcrds&Coll 95,452.72 54,860.70 (1,729.21)148,584.2150105920Drct Lbr-A&G Ops Salaries 175,636.58 106,173.59 (11,356.39)270,453.7850105932Drct Lbr-A&G Maint Plnt 836.06 1,285.51 0.00 2,121.5750120614S L T out-SOS Maint Wlls&Spr 0.00 82,284.00 0.00 82,284.0050120624S L T out-Pump Ops Lbr & Exp (289.58)4,439.21 0.00 4,149.6350120660S L T out-T&D Ops Sup&Eng (1,414.90)7,512.55 0.00 6,097.6550120901S L T out-Cust Acct Suprvsn (76.98)0.00 (38.49)(115.47)50120903 S L T out-Cust Acct Rcrds&Coll 0.00 564.00 0.00 564.0050120920S L T out-A&G Ops Salaries (186,675.51)15,784.19 (196,691.69)(367,583.01)50125665 D L T out-T&D Ops Misc Ex (10,390.79)0.00 (5,249.00)(15,639.79)50125903 (158.78)0.00 (79.39)(238.17)50125920 D L T out-A&G Ops Salaries (163,683.71)6,362.81 (97,722.79)(255,043.69)50300611 Material-SOS Maint Strctrs 1,040.00 322.57 0.00 1,362.5750300624Material-Pump Ops Lbr & Exp 8,214.11 4,501.32 0.00 12,715.4350300631Material-Pump Maint Strctrs 163.95 0.00 0.00 163.9550300632Material-Pump Maint Pwr Prd 593.60 864.96 0.00 1,458.5650300633Material-Pump Maint Eq 1,490.10 796.61 (649.12)1,637.5950300642Material-Wtr Tmt Ops Lbr&Exp 3,510.51 7,153.56 0.00 10,664.0750300651Material-Wtr Tmt Maint Strct 0.00 467.82 0.00 467.8250300662Material-T&D Ops Line Ex 1,275.00 2,910.72 0.00 4,185.7250300673Material-T&D Maint - Main 0.00 1,168.98 0.00 1,168.9850300675Material-T&D Maint - Services 5,381.87 4,988.67 0.00 10,370.5450300677Material-T&D Maint - Hydrants 2,009.68 0.00 0.00 2,009.6850300902Material-Cust Acct Mtr Rdng 64.11 27.55 0.00 91.6650310604Rent-SOS Ops 1,268.61 0.00 0.00 1,268.6150310921Rent-A&G Ops Off Suppl&Exp 1,166.94 1,346.84 0.00 2,513.7850400601Out Servs-SOS Ops Lbr & Exp 1,097.68 0.00 0.00 1,097.68504006133,250.00 0.00 0.00 3,250.0050400632Out Servs-Pump Maint Pwr Prd 10,517.03 1,962.28 0.00 12,479.3150400633Out Servs-Pump Maint Eq 777.00 266.00 0.00 1,043.0050400635Out Servs-Wtr Tmt Lab Testing 7,950.20 14,661.00 0.00 22,611.2050400651Out Servs-Wtr Tmt Maint Strct 1,556.35 1,338.68 0.00 2,895.0350400662Out Servs-T&D Ops Line Ex 3,122.48 1,784.63 0.00 4,907.11504006754,611.14 0.00 0.00 4,611.1450400902Out Servs-Cust Acct Mtr Rdng 21,883.85 7,555.69 0.00 29,439.545040090313,567.12 6,452.43 0.00 20,019.5550400905Out Servs-Cust Acct Misc Exp 55.97 107.94 0.00 163.91504009201,600.55 3,241.65 0.00 4,842.20504009214,941.89 500.00 0.00 5,441.8950400923Out Servs-A&G Ops 5,647.05 1,314.87 0.00 6,961.9250405903Print & Postage-Cust Acct Rcrd 49,717.38 21,444.36 0.00 71,161.7450605602Prchsd Wtr-SOS Ops 118,135.65 1,860.00 0.00 119,995.6550610623216,148.98 110,104.55 0.00 326,253.5350610665Prchsd Pwr-T&D Ops Misc Ex 43,571.64 22,582.95 0.00 66,154.5950620626Utilities-Pump Ops Misc Exp 418.08 208.75 0.00 626.8350620633Utilities-Pump Maint Eq 399.87 227.29 0.00 627.1650620651Utilities-Wtr Tmt Maint Strct 7,446.41 3,875.74 0.00 11,322.1550620665Utilities-T&D Ops Misc Exp 1,754.97 932.21 0.00 2,687.1850620921Utilities-A&G Ops Off Suppl 4,400.21 2,561.30 0.00 6,961.51506256432,856.00 420.00 0.00 3,276.005063564124,084.37 8,428.91 0.00 32,513.2850645000Trnsprt Cst-ES 134,696.07 73,574.64 0.00 208,270.7150645600472.10 200.23 0.00 672.33506456011,087.86 647.34 0.00 1,735.2050645611Trnsprt Cst-SOS Maint Strctrs 530.53 68.89 0.00 599.4250645614319.71 446.46 0.00 766.1750645620221.02 57.10 0.00 278.125064562278.08 191.59 0.00 269.675064562410,339.87 4,748.19 0.00 15,088.0650645630106.62 49.84 0.00 156.4650645631Trnsprt Cst-Pump Maint Strctrs 245.36 41.76 0.00 287.1250645633Trnsprt Cst-Pump Maint Eq 3,002.33 980.50 0.00 3,982.8350645640348.73 128.61 0.00 477.34506456426,935.69 2,198.56 0.00 9,134.2550645651Trnsprt Cst-Wtr Tmt Maint Strc 563.62 296.96 0.00 860.5850645652Trnsprt Cst-Wtr Tmt Maint Eq 907.48 513.50 0.00 1,420.9850645660Trnsprt Cst-T&D Ops Sup&Eng 118.36 846.64 0.00 965.0050645662Trnsprt Cst-T&D Ops Line Ex 6,035.82 2,142.23 0.00 8,178.05506456632,664.30 838.46 0.00 3,502.7650645665Trnsprt Cst-T&D Ops Misc Ex 17.55 0.00 0.00 17.55
SUZ-W-20-02IPUC DR 1AttachmentPage 74 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Mar 31, 2018
Run on 10/09/20 at 05:22 PM Style: UWGNEBS
Period Beginning Ending
50645673 Trnsprt Cst-T&D Maint - Main 5,388.84 837.70 0.00 6,226.54506456752,369.48 678.79 0.00 3,048.2750645676Trnsprt Cst-T&D Maint - Meters 632.73 205.25 0.00 837.9850645677185.40 163.51 0.00 348.9150645901Trnsprt Cst-Cust Acct Suprvsn 1,336.06 2,157.40 0.00 3,493.4650645902Trnsprt Cst-Cust Acct Mtr Rdng 4,770.03 1,644.61 0.00 6,414.645064590312,246.56 4,669.75 0.00 16,916.3150645920Trnsprt Cst-A&G Salaries 15,486.52 10,458.69 0.00 25,945.2150645932Trnsprt Cst-A&G Maint Plnt 132.57 83.89 0.00 216.4650646000Transportation Cost -Trnsfrred (134,696.07)0.00 (73,574.64)(208,270.71)50650603 Office Exp-SOS Ops Misc 0.00 480.00 0.00 480.0050650626Office Exp-Pump Ops Misc Exp 6,792.38 3,016.67 0.00 9,809.0550650661Office Exp-T&D Ops Strg Faclt 4,071.02 2,035.51 0.00 6,106.5350650662Office Exp-T&D Ops Line Ex 392.83 388.44 0.00 781.2750650665Office Exp-T&D Ops Misc Ex 261.00 12.06 0.00 273.06506509032,073.21 1,002.53 0.00 3,075.7450650921Office Exp-A&G Ops Off Suppl 55,520.34 16,935.57 (2,563.82)69,892.095065092316,000.00 8,000.00 0.00 24,000.0050650930Office Exp-A&G Ops Misc Gen 9,855.73 8,659.82 0.00 18,515.5550651660Advertising Exp-A&G 9,130.24 19,158.30 0.00 28,288.5450655631Misc Exp-Pump Maint Strctrs 6,497.58 1,732.03 0.00 8,229.6150655632Misc Exp-Pump Maint Pwr Prd 150.60 0.00 0.00 150.6050655651Misc Exp-Wtr Tmt Maint Strct 637.36 2,273.45 0.00 2,910.8150655675Misc Exp-T&D Maint - Services 100.00 0.00 (1,075.00)(975.00)50655905 Misc Exp-Cust Acct Misc Exp (0.30)0.00 (20.00)(20.30)70100403 Depreciation - Utility Plant 1,614,116.20 808,236.86 0.00 2,422,353.0670203408Real Estate Tax 346,938.66 173,469.33 0.00 520,407.9970250408Payroll Taxes 97,870.41 54,103.44 (550.32)151,423.5370800430718,941.07 719,716.47 (439,124.69)999,532.8570900419Interest income (2,248.88)0.00 (1,125.84)(3,374.72)71000431 Other interest (667.17)2,406.69 (347.02)1,392.5071050419AFUDC Gross Up (9,387.91)0.00 (5,302.68)(14,690.59)71051419 AFUDC Debt (12,758.96)0.00 (7,238.15)(19,997.11)71052419 AFUDC Equity (25,581.57)0.00 (14,449.51)(40,031.08)71251418 Misc Non Oper Rental Income (11,601.71)0.00 (4,008.29)(15,610.00)71252426 Misc Income/Deduction (1,437.48)0.00 0.00 (1,437.48)71253426 Non Recoverable 41,519.81 3,768.14 (1,507.96)43,779.9971255406Amort of Util Plt Acquis Adj 3,452.00 2,200.00 (474.00)5,178.0080100409Current-federal (126,622.68)0.00 (3,192.33)(129,815.01)80150409 Current-state (48,210.29)0.00 (1,215.45)(49,425.74)80200410 8,615.34 0.00 (39,910.09)(31,294.76)80250410 Deferred-State Income taxes (11,628.61)0.00 (293.18)(11,921.79)80400411 Investment Tax Cr,amortization (8,040.00)0.00 (4,020.00)(12,060.00)90400904 48,741.12 12,747.96 (369.68)61,119.4090850923792,553.50 375,023.02 (13,091.68)1,154,484.849089042644,790.42 31,250.14 (357.91)75,682.6590950000F B T-ES (556,138.69)0.00 (313,412.73)(869,551.42)90950600 F B T-SOS Ops Sup & Eng 2,378.15 1,121.15 0.00 3,499.3090950601F B T-SOS Ops Lbr & Exp 5,494.65 3,623.45 0.00 9,118.1090950611F B T-SOS Maint Strctrs 2,158.89 385.61 0.00 2,544.5090950614F B T-SOS Maint Wlls&Spr 1,437.23 2,499.07 0.00 3,936.3090950620F B T-Pump Ops Sup & Eng 1,054.55 319.55 0.00 1,374.1090950622F B T-Pump Ops Pwr Prd Lbr 488.50 1,072.42 0.00 1,560.9290950624F B T-Pump Ops Lbr & Exp 49,408.10 26,577.83 0.00 75,985.9390950630F B T-Pump Maint Sup&Eng 500.51 278.98 0.00 779.4990950631F B T-Pump Maint Strctrs 925.81 233.76 0.00 1,159.5790950633F B T-Pump Maint Eq 14,676.20 5,488.24 0.00 20,164.4490950640F B T-Wtr Tmt Ops Sup&Eng 1,682.49 719.95 0.00 2,402.4490950642F B T-Wtr Tmt Ops Lbr&Exp 34,680.65 12,306.30 0.00 46,986.9590950651F B T-Wtr Tmt Maint Strct 2,637.79 1,662.22 0.00 4,300.0190950652F B T-Wtr Tmt Maint Equip 4,336.46 2,874.28 0.00 7,210.7490950660F B T-T&D Ops Sup&Eng 581.87 4,738.98 0.00 5,320.8590950662F B T-T&D Ops Line Ex 27,939.15 11,991.02 0.00 39,930.1790950663F B T-T&D Ops Meter Exp 12,872.25 4,693.28 0.00 17,565.5390950665F B T-T&D Ops Misc Ex 79.53 0.00 0.00 79.5390950670F B T-T&D Maint Sup & Eng 279.09 107.99 0.00 387.0890950673F B T-T&D Maint - Main 28,051.83 4,689.01 0.00 32,740.8490950675F B T-T&D Maint - Services 11,719.78 3,799.57 0.00 15,519.3590950676F B T-T&D Maint - Meters 2,664.10 1,148.93 0.00 3,813.0390950677F B T-T&D Maint - Hydrants 1,140.01 915.23 0.00 2,055.2490950901F B T-Cust Acct Suprvsn 5,601.93 12,075.92 0.00 17,677.8590950902F B T-Cust Acct Mtr Rdng 22,698.29 9,205.60 0.00 31,903.8990950903F B T-Cust Acct Rcrds&Coll 58,766.26 26,138.78 0.00 84,905.0490950920F B T-A&G Salaries 74,226.73 58,542.19 0.00 132,768.9290950932F B T-A&G Maint Plnt 680.08 469.50 0.00 1,149.5891400924Liability Insurance-A&G Ops 0.00 99.99 0.00 99.999146092526,675.11 11,456.65 0.00 38,131.7691500926Pension-A&G Ops 186,490.34 133,042.67 0.00 319,533.0191550926(30,169.34)0.00 (26,483.67)(56,653.01)91700926 245,109.18 118,115.26 (7,389.02)355,835.429180092630,674.08 30,196.72 0.00 60,870.8091850000Other Employee Benefits-ES 1,178.74 0.00 0.00 1,178.74
SUZ-W-20-02IPUC DR 1AttachmentPage 75 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Mar 31, 2018
Run on 10/09/20 at 05:22 PM Style: UWGNEBS
Period Beginning Ending
91860926 Other Awards-A&G Ops-Emp Pnsns (3,384.02)0.00 0.00 (3,384.02)92000928 5,965.34 2,982.67 0.00 8,948.01920509301,944.44 972.22 0.00 2,916.66920529301,954.30 977.15 0.00 2,931.45920536729,294.79 4,647.40 0.00 13,942.19920569301,842.00 921.00 0.00 2,763.009206162342,942.00 21,471.00 0.00 64,413.00920649307,665.14 3,850.16 0.00 11,515.30922009306,794.86 10,842.50 0.00 17,637.3692200932Uni&Sfty Eq-A&G Maint Plnt 62.32 27.65 0.00 89.9792300930915.53 214.92 0.00 1,130.4592600923(0.65)0.00 0.00 (0.65)92600930 (6,222.02)0.00 0.00 (6,222.02)92600932 10,151.14 3,803.11 0.00 13,954.25UW All Accounts (0.00)21,706,465.29 (21,706,465.29)(0.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 76 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Apr 30, 2018
Run on 10/09/20 at 05:24 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 428,869,281.37 739,753.24 (360,541.51)429,248,493.1010600000Cnstrction Csts Not Classified 6,953,017.57 1,478,212.77 (691,501.41)7,739,728.9310700000Construction work in progress 7,641,772.47 7,261,036.91 (5,046,996.88)9,855,812.5010750000CWIP – Suspense 12,784.61 153.55 (143.06)12,795.1010800000Utility Accumulated Depr (118,023,015.54)361,623.54 (810,578.18)(118,471,970.18)10810000 Retirement work in progress 323,335.02 88,604.20 (6,786.78)405,152.4410900000Accumulated Cost of Removal 1,380,981.65 1,607.55 (245.69)1,382,343.5111100000Utility Accumulated Depr -CIAC (36,514,145.04)0.00 (227,878.13)(36,742,023.17)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (179,291.18)474.00 (2,200.00)(181,017.18)12100000 Non-Utility Property 11,053.83 0.00 0.00 11,053.8313120000Collections41,000.00 0.00 0.00 41,000.0013150000Operating Cash Acct - Citi 42.39 0.00 0.00 42.3913501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 875,384.32 72,458.64 0.00 947,842.9614201000AR Cash Accrual (651,103.39)52,097.76 0.00 (599,005.63)14309000 Accounts Receivable-Other 133,532.62 0.00 (8,060.56)125,472.0614310000AR - M&J billed 0.00 0.00 0.00 0.0014400000Provision Uncllctble Acct (Cr)(300,000.00)0.00 0.00 (300,000.00)14410000 Provision Uncllctble Acct-Othr (11,000.00)0.00 0.00 (11,000.00)14605000 IC Money Pool Receivable (3,211,430.06)581,058.15 (783,426.59)(3,413,798.51)15000000 Capital&Maint Inv Nonexempt 120,209.61 1,588.33 0.00 121,797.9415010000285,946.78 0.00 0.00 285,946.7815020000Other Inventory 57,797.33 3,997.39 (1,875.28)59,919.4415030000Chemical Inventory 51,748.24 7,255.14 (12,074.45)46,928.9316599000Prepaid Expenses-Other 48,000.00 0.00 (8,000.00)40,000.0017300000Unbilled Revenue 3,486,087.00 179,751.00 0.00 3,665,838.0018300000Prelim Survey and Inv. Chrgs 740,134.24 95,358.06 (106,014.93)729,477.3718404000Clearing - Capital Work Order (295.39)0.08 (0.12)(295.43)18609000 1,858,668.47 1,126.78 (56,221.00)1,803,574.25186200001,115,290.29 0.00 0.00 1,115,290.2918621000Dfrrd Relocation Exp - Approve 32,246.00 0.00 (977.15)31,268.85186230001,194,773.38 5,125.26 0.00 1,199,898.6418625000Deferred Pwr Costs - Approved 193,239.89 0.00 (21,471.00)171,768.8918650000(411,121.52)0.00 (4,647.40)(415,768.92)18653000 (302,067.05)0.00 (2,844.76)(304,911.81)18680000 Deferred rate charges 26,843.99 0.00 (2,982.67)23,861.3218699000Other Regulatory Assets 20,664.06 0.00 (1,018.22)19,645.8418714000428,206.76 10,480.62 0.00 438,687.3819010000Def. Federal Inc Taxes- Other (36,638.18)0.00 0.00 (36,638.18)19012000 Def State Income Taxes- Other 42,139.37 0.00 0.00 42,139.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019101000Def. FIT-FAS109 ITC 118,402.60 0.00 (844.20)117,558.4019103000Def. FIT-F71/F109 G/U ITC 52,991.04 0.00 (297.48)52,693.5619131000Def.SIT-FAS109 ITC 49,578.18 0.00 (224.41)49,353.7719132000Def. SIT-F71/F109 G/U ITC 33,237.46 0.00 (23.77)33,213.6920100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (81,437,834.97)0.00 0.00 (81,437,834.97)21600000 RE - Cumulated Income (94,168,736.78)0.00 0.00 (94,168,736.78)21800000 AOCI - Pension 9,097,360.79 0.00 0.00 9,097,360.7921805000AOCI - PBOP (867,726.03)0.00 0.00 (867,726.03)23200000 Accounts Payable (914,402.33)380,959.78 (166,683.42)(700,125.97)23210000 Accounts Payable Reversing (71,499.44)0.00 (2,184.47)(73,683.91)23211000 (91,719.44)11,660.00 (13,921.12)(93,980.56)23220000 AP - Inventory Accrued 4,754.02 31.05 (36.05)4,749.0223601000Property Taxes Accrued (1,530,908.54)0.00 (173,469.33)(1,704,377.87)23610000 Franchise taxes Accrued (64,166.15)64,166.15 (62,938.20)(62,938.20)23641000 Federal Income Tax Accrued (3,913,041.87)0.00 (23,165.49)(3,936,207.36)23651000 State Income Tax Accrued (2,353,614.93)0.00 (8,820.02)(2,362,434.95)23661000 FICA Tax Accrued (42,350.86)15,473.78 (151.80)(27,028.88)23662000 (182.28)146.77 (23.36)(58.87)23663000 (1,304.69)471.24 (5.34)(838.79)23670000 Sales & Use Taxes Accrued (40,836.83)0.00 (1.80)(40,838.63)23699000 Other Accrued Taxes (8,555.35)68,146.50 (28,077.63)31,513.5124205000Accrued - Payroll (350,340.60)21,062.53 (45,934.24)(375,212.31)24215000 Accrued - Power (142,700.06)0.00 (31,355.03)(174,055.09)24245000 Accrued - Vacation (55,260.00)0.00 0.00 (55,260.00)24246000 Accrued - Bonus (82,583.31)0.00 (27,527.77)(110,111.08)24247000 Accrued - Employee Related (479.39)4,616.54 (10,521.97)(6,384.82)24248000 Accr - Employee Related Other (296.29)12,726.13 (15,864.35)(3,434.51)24299000 Accrued Other (4,503.28)0.00 (9,053.99)(13,557.27)24301000 Employee W/hg-401K (44.68)49,613.06 (49,613.06)(44.68)24306000 Employee withholding – PAC (50.00)50.00 (50.00)(50.00)24330000 Employee Withholding- Other (40.00)0.00 (40.00)(80.00)25200000 Advances for Construction (5,323,320.95)38,948.19 0.00 (5,284,372.76)25200001 CWIP non-taxable advances 299,102.09 104,370.18 (7,650.00)395,822.2725201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (1,840,798.00)55,300.00 0.00 (1,785,498.00)25316000 (4,242,354.04)0.00 0.00 (4,242,354.04)25317000 146,915.50 0.00 (32,061.64)114,853.86
SUZ-W-20-02IPUC DR 1AttachmentPage 77 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Apr 30, 2018
Run on 10/09/20 at 05:24 PM Style: UWGNEBS
Period Beginning Ending
25380000 Other Deferred Credits (292,552.62)4.86 0.00 (292,547.76)25390000 Accrued SE LTIP (31,001.00)0.00 (752.00)(31,753.00)25402000 DefRegLiab F71/F109-Fed:ITC (254,207.28)1,389.86 0.00 (252,817.42)25500000 Deferred ITC (651,814.00)4,020.00 0.00 (647,794.00)26310000 Pension Accrued (10,567,398.98)82,876.00 0.00 (10,484,522.98)27100000 Contribution in Aid of Cnstrct (116,198,388.87)1,000,436.25 (469,416.71)(115,667,369.33)27100001 CWIP non-taxable CIAC (2,715,556.48)315,368.11 (3,893,799.78)(6,293,988.15)27100002 In Service non-taxable CIAC (1,060,911.26)467,289.86 (296,263.28)(889,884.68)27101000 Taxable CIAC - Serv Laterals (3,890,208.09)4,395.00 (29,055.00)(3,914,868.09)27101001 CWIP taxable CIAC (23,133.87)76,967.02 (245,016.20)(191,183.05)27101002 In Service taxable CIAC (66,383.76)29,055.00 (76,967.02)(114,295.78)27110000 36,514,145.04 227,878.13 0.00 36,742,023.1728203000Def. FIT-MACRS (10,301,947.83)260,495.50 0.00 (10,041,452.33)28206000 Def. FIT- OCI Pension/PBOP 2,195,178.40 0.00 0.00 2,195,178.4028211000Def. FIT Benefit on DSIT 382,157.00 0.00 0.00 382,157.0028300000Def. FIT-Other (292,084.31)0.00 (5,584.54)(297,668.85)28301000 Def. FIT-Tank Painting (232,709.00)0.00 0.00 (232,709.00)28302000 Def. FIT-Rate Expenses (11,568.00)0.00 0.00 (11,568.00)28303000 Def. FIT-Deferred Charges 97,443.00 0.00 0.00 97,443.0028304000Def. FIT-Relocation Expense (11,429.00)0.00 0.00 (11,429.00)28305000 Def. FIT-M_S Fees 458,444.00 0.00 0.00 458,444.0028306000Def. FIT-Pensions (649,113.00)0.00 0.00 (649,113.00)28307000 Def. FIT-PEBOP 754,399.85 0.00 0.00 754,399.8528308000Def. FIT-Cost of Removal (916,880.00)0.00 0.00 (916,880.00)28310000 Def. FIT-Uncollectibles 108,154.00 0.00 0.00 108,154.0028311000Def. FIT-Injuries and Damages 310,942.00 0.00 0.00 310,942.0028312000Def. FIT - AFUDC Equity (468,114.00)0.00 0.00 (468,114.00)28313000 Def. FIT - AFUDC Equity GU (426,874.57)0.00 0.00 (426,874.57)28314000 (381,538.63)0.00 (260,495.50)(642,034.13)28350000 Def. SIT- Other (42,692.21)0.00 (2,127.45)(44,819.66)28353000 Def. SIT - Tank Painting (53,230.00)0.00 0.00 (53,230.00)28354000 Def. SIT-Pensions (109,695.00)0.00 0.00 (109,695.00)28355000 Def. SIT-Post Retrmnt Benefits 347,958.72 0.00 0.00 347,958.7228356000Def. SIT-AFUDC Equity (105,196.00)0.00 0.00 (105,196.00)28357000 Def. SIT-Excess Depreciation (1,653,088.82)51,553.54 0.00 (1,601,535.27)28358000 Def. SIT- Cost of Removal (192,799.00)0.00 0.00 (192,799.00)28359000 Def. SIT- Relocation (2,520.00)0.00 0.00 (2,520.00)28360000 Def. SIT- OCI Pension/PBOP 810,901.84 0.00 0.00 810,901.8428363000112,799.00 0.00 0.00 112,799.0028364000Def. SIT - AFUDC Equity GU (97,453.53)0.00 0.00 (97,453.53)28365000 (99,178.21)0.00 (51,553.54)(150,731.76)28405000 3,531,015.00 0.00 0.00 3,531,015.00284060001,138,902.04 0.00 0.00 1,138,902.04284080000.07 0.00 0.00 0.0740105461(2,016,593.54)0.00 (805,731.02)(2,822,324.56)40106461 Meter Sale-Residential facili (2,757,991.00)0.00 (1,075,892.47)(3,833,883.47)40110461 (1,343,400.71)0.00 (494,806.64)(1,838,207.35)40111461 Meter Sale-Commercial facility (603,064.21)0.00 (215,088.04)(818,152.25)40120461 (5,967.10)0.00 (407.62)(6,374.72)40121461 Meter Sale-public auth fac (6,210.89)0.00 (920.96)(7,131.85)40136461 (6,114.17)0.00 (114.89)(6,229.06)40137461 (15,307.53)0.00 (148.99)(15,456.52)40140462 Private Fire protection facili (263,946.38)0.00 (117,985.32)(381,931.70)40145463 Public Fire protection facilit (3,535.94)0.00 0.00 (3,535.94)40200471 Miscellaneous service revenue (4,060.00)0.00 (560.00)(4,620.00)40205472 Rents from water property (1,992.09)0.00 0.00 (1,992.09)40245471 Turn on fees (6,530.00)0.00 (275.00)(6,805.00)40251474 (146,915.50)32,061.64 0.00 (114,853.86)40300474 70,221.00 0.00 (327,861.00)(257,640.00)40301474 Reg Unbill facility charge rev (140,809.00)148,110.00 0.00 7,301.0050000000Payroll Clearing 0.00 526,716.27 (526,716.27)0.0050100600Supv Lbr-SOS Ops Sup & Eng 6,394.66 3,137.42 (448.81)9,083.2750100601Supv Lbr-SOS Ops Lbr & Exp 20,200.30 8,315.63 0.00 28,515.9350100614Supv Lbr-SOS Maint Wlls&Spr (78,515.38)3,434.32 0.00 (75,081.06)50100620 2,636.46 1,176.14 0.00 3,812.6050100624Supv Lbr-Pump Ops Lbr & Exp 6,184.74 9,355.03 (285.61)15,254.16501006301,678.33 374.92 0.00 2,053.25501006405,350.08 842.78 0.00 6,192.86501006429,517.29 2,654.69 0.00 12,171.9850100660Supv Lbr-T&D Ops Sup&Eng (846.67)2,108.75 0.00 1,262.0850100662Supv Lbr-T&D Ops Line Exp 12,731.75 3,680.41 0.00 16,412.1650100670Supv Lbr-T&D Maint Sup &Eng 743.64 185.90 0.00 929.5450100673Supv Lbr-T&D Maint - Main 3,184.61 2,596.16 0.00 5,780.7750100901Supv Lbr-Cust Acct Suprvsn 43,619.98 5,551.99 0.00 49,171.9750100903Supv Lbr-Cust Acct Rcrds&Coll 2,209.98 10,601.57 0.00 12,811.5550100920Supv Lbr-A&G Ops Salaries 614,569.69 159,656.15 (7,122.00)767,103.8450100932Supv Lbr-A&G Maint Plnt 838.65 373.82 0.00 1,212.4750105600Drct Lbr-SOS Ops Sup & Eng 586.21 0.00 0.00 586.2150105611Drct Lbr-SOS Maint Strctrs 6,353.30 10,479.95 0.00 16,833.25501056225,255.80 0.00 (1,846.20)3,409.6050105624Drct Lbr-Pump Ops Lbr & Exp 114,440.73 40,989.78 (897.60)154,532.9150105631Drct Lbr-Pump Maint Strctrs 3,108.49 1,741.92 0.00 4,850.41
SUZ-W-20-02IPUC DR 1AttachmentPage 78 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Apr 30, 2018
Run on 10/09/20 at 05:24 PM Style: UWGNEBS
Period Beginning Ending
50105642 Drct Lbr-Wtr Tmt Ops Lbr&Exp 77,183.23 19,451.04 (1,084.00)95,550.2750105651Drct Lbr-Wtr Tmt Maint Strct 9,988.71 2,974.12 0.00 12,962.8350105652Drct Lbr-Wtr Tmt Maint Equip 17,576.01 10.80 (848.55)16,738.2650105660Drct Lbr-T&D Ops Sup&Eng (190.74)0.00 0.00 (190.74)50105662 Drct Lbr-T&D Ops Line Ex 77,747.24 49,287.83 (182.70)126,852.3750105663Drct Lbr-T&D Ops Meter Exp 31,697.15 13,841.68 (610.74)44,928.0950105665Drct Lbr-T&D Ops Misc Ex 15,820.39 6,179.16 (1,079.64)20,919.9150105673Drct Lbr-T&D Maint - Main 58,338.43 27,350.84 (21.96)85,667.3150105675Drct Lbr-T&D Maint - Services 29,606.37 11,461.23 (2,258.56)38,809.0450105676Drct Lbr-T&D Maint - Meters 8,380.30 3,492.84 0.00 11,873.1450105677Drct Lbr-T&D Maint - Hydrants 2,974.10 653.91 (1,575.60)2,052.4150105902Drct Lbr-Cust Acct Mtr Rdng 70,504.24 21,502.99 (1,083.60)90,923.6350105903Drct Lbr-Cust Acct Rcrds&Coll 148,584.21 41,635.84 (34.31)190,185.7450105920Drct Lbr-A&G Ops Salaries 270,453.78 77,011.89 (15,579.11)331,886.5650105932Drct Lbr-A&G Maint Plnt 2,121.57 187.03 (476.21)1,832.3950120614S L T out-SOS Maint Wlls&Spr 82,284.00 0.00 0.00 82,284.0050120624S L T out-Pump Ops Lbr & Exp 4,149.63 0.00 (144.79)4,004.8450120660S L T out-T&D Ops Sup&Eng 6,097.65 0.00 (707.45)5,390.2050120901S L T out-Cust Acct Suprvsn (115.47)0.00 (38.49)(153.96)50120903 S L T out-Cust Acct Rcrds&Coll 564.00 0.00 0.00 564.0050120920S L T out-A&G Ops Salaries (367,583.01)1,160.51 (78,640.30)(445,062.80)50125665 D L T out-T&D Ops Misc Ex (15,639.79)0.00 (5,099.52)(20,739.31)50125903 (238.17)0.00 (79.39)(317.56)50125920 D L T out-A&G Ops Salaries (255,043.69)11,264.73 (69,561.12)(313,340.08)50300611 Material-SOS Maint Strctrs 1,362.57 687.18 0.00 2,049.7550300624Material-Pump Ops Lbr & Exp 12,715.43 1,700.93 0.00 14,416.3650300631Material-Pump Maint Strctrs 163.95 0.00 0.00 163.9550300632Material-Pump Maint Pwr Prd 1,458.56 0.00 0.00 1,458.5650300633Material-Pump Maint Eq 1,637.59 1,649.31 0.00 3,286.9050300642Material-Wtr Tmt Ops Lbr&Exp 10,664.07 985.39 0.00 11,649.4650300651Material-Wtr Tmt Maint Strct 467.82 0.00 0.00 467.8250300662Material-T&D Ops Line Ex 4,185.72 2,261.64 0.00 6,447.3650300673Material-T&D Maint - Main 1,168.98 7,458.07 0.00 8,627.0550300675Material-T&D Maint - Services 10,370.54 10,028.02 0.00 20,398.5650300677Material-T&D Maint - Hydrants 2,009.68 4,571.35 0.00 6,581.0350300902Material-Cust Acct Mtr Rdng 91.66 0.00 0.00 91.6650310604Rent-SOS Ops 1,268.61 0.00 0.00 1,268.6150310921Rent-A&G Ops Off Suppl&Exp 2,513.78 523.01 0.00 3,036.7950400601Out Servs-SOS Ops Lbr & Exp 1,097.68 0.00 0.00 1,097.68504006133,250.00 0.00 0.00 3,250.0050400626Out Servs-Pump Ops Misc Exp 0.00 257.50 0.00 257.5050400632Out Servs-Pump Maint Pwr Prd 12,479.31 0.00 0.00 12,479.3150400633Out Servs-Pump Maint Eq 1,043.00 266.00 0.00 1,309.0050400635Out Servs-Wtr Tmt Lab Testing 22,611.20 4,667.70 0.00 27,278.9050400651Out Servs-Wtr Tmt Maint Strct 2,895.03 0.00 0.00 2,895.0350400662Out Servs-T&D Ops Line Ex 4,907.11 2,280.46 0.00 7,187.57504006754,611.14 0.00 0.00 4,611.1450400902Out Servs-Cust Acct Mtr Rdng 29,439.54 17,601.97 0.00 47,041.515040090320,019.55 6,821.67 0.00 26,841.2250400905Out Servs-Cust Acct Misc Exp 163.91 51.48 0.00 215.39504009204,842.20 5,613.00 0.00 10,455.20504009215,441.89 0.00 0.00 5,441.8950400923Out Servs-A&G Ops 6,961.92 1,017.54 0.00 7,979.4650405903Print & Postage-Cust Acct Rcrd 71,161.74 19,208.55 0.00 90,370.2950605602Prchsd Wtr-SOS Ops 119,995.65 1,107.50 0.00 121,103.1550610623326,253.53 129,707.72 0.00 455,961.2550610665Prchsd Pwr-T&D Ops Misc Ex 66,154.59 21,536.50 0.00 87,691.0950620626Utilities-Pump Ops Misc Exp 626.83 214.89 0.00 841.7250620633Utilities-Pump Maint Eq 627.16 226.47 0.00 853.6350620651Utilities-Wtr Tmt Maint Strct 11,322.15 4,490.04 0.00 15,812.1950620665Utilities-T&D Ops Misc Exp 2,687.18 981.05 0.00 3,668.2350620921Utilities-A&G Ops Off Suppl 6,961.51 1,738.75 0.00 8,700.26506256433,276.00 5,586.00 0.00 8,862.0050635614Chmcals-SOS Maint Wlls&Spr 0.00 7,744.55 0.00 7,744.555063564132,513.28 18,771.42 0.00 51,284.7050645000Trnsprt Cst-ES 208,270.71 49,394.69 (81.29)257,584.1150645600672.33 242.51 0.00 914.84506456011,735.20 642.74 0.00 2,377.9450645611Trnsprt Cst-SOS Maint Strctrs 599.42 585.15 0.00 1,184.5750645614766.17 238.03 0.00 1,004.2050645620278.12 90.65 0.00 368.7750645622269.67 0.00 0.00 269.675064562415,088.06 4,069.11 0.00 19,157.1750645630156.46 44.91 0.00 201.3750645631Trnsprt Cst-Pump Maint Strctrs 287.12 112.59 0.00 399.7150645633Trnsprt Cst-Pump Maint Eq 3,982.83 1,349.17 0.00 5,332.0050645640477.34 109.34 0.00 586.68506456429,134.25 2,216.32 0.00 11,350.5750645651Trnsprt Cst-Wtr Tmt Maint Strc 860.58 306.44 0.00 1,167.0250645652Trnsprt Cst-Wtr Tmt Maint Eq 1,420.98 216.30 0.00 1,637.2850645660Trnsprt Cst-T&D Ops Sup&Eng 965.00 56.05 0.00 1,021.0550645662Trnsprt Cst-T&D Ops Line Ex 8,178.05 3,854.65 0.00 12,032.70
SUZ-W-20-02IPUC DR 1AttachmentPage 79 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Apr 30, 2018
Run on 10/09/20 at 05:24 PM Style: UWGNEBS
Period Beginning Ending
50645665 Trnsprt Cst-T&D Ops Misc Ex 17.55 0.00 0.00 17.555064567078.33 19.52 0.00 97.8550645673Trnsprt Cst-T&D Maint - Main 6,226.54 1,995.24 0.00 8,221.78506456753,048.27 827.59 0.00 3,875.8650645676Trnsprt Cst-T&D Maint - Meters 837.98 287.27 0.00 1,125.2550645677348.91 34.34 0.00 383.2550645901Trnsprt Cst-Cust Acct Suprvsn 3,493.46 395.67 0.00 3,889.1350645902Trnsprt Cst-Cust Acct Mtr Rdng 6,414.64 1,904.39 0.00 8,319.035064590316,916.31 4,641.41 0.00 21,557.7250645920Trnsprt Cst-A&G Salaries 25,945.21 5,896.19 0.00 31,841.4050645932Trnsprt Cst-A&G Maint Plnt 216.46 46.89 0.00 263.3550646000Transportation Cost -Trnsfrred (208,270.71)0.00 (49,313.40)(257,584.11)50650603 Office Exp-SOS Ops Misc 480.00 62.00 0.00 542.0050650626Office Exp-Pump Ops Misc Exp 9,809.05 4,169.40 0.00 13,978.4550650661Office Exp-T&D Ops Strg Faclt 6,106.53 2,110.65 0.00 8,217.1850650662Office Exp-T&D Ops Line Ex 781.27 1,299.90 0.00 2,081.1750650665Office Exp-T&D Ops Misc Ex 273.06 0.00 0.00 273.06506509033,075.74 809.94 0.00 3,885.6850650921Office Exp-A&G Ops Off Suppl 69,892.09 12,745.40 (1,244.54)81,392.955065092324,000.00 8,000.00 0.00 32,000.0050650930Office Exp-A&G Ops Misc Gen 18,515.55 12,196.88 0.00 30,712.4350651660Advertising Exp-A&G 28,288.54 11,900.37 0.00 40,188.9150655631Misc Exp-Pump Maint Strctrs 8,229.61 2,920.26 0.00 11,149.8750655632Misc Exp-Pump Maint Pwr Prd 150.60 0.00 0.00 150.6050655651Misc Exp-Wtr Tmt Maint Strct 2,910.81 2,112.80 0.00 5,023.61506556720.00 989.00 0.00 989.0050655673Misc Exp-T&D Maint - Main 0.00 25.00 0.00 25.0050655675Misc Exp-T&D Maint - Services (975.00)1,170.00 0.00 195.0050655905Misc Exp-Cust Acct Misc Exp (20.30)0.00 0.00 (20.30)70100403 Depreciation - Utility Plant 2,422,353.06 810,238.00 0.00 3,232,591.0670203408Real Estate Tax 520,407.99 173,469.33 0.00 693,877.3270250408Payroll Taxes 151,423.53 23,907.95 (4,241.57)171,089.9170800430999,532.85 336,726.17 0.00 1,336,259.0370900419Interest income (3,374.72)0.00 (1,126.78)(4,501.50)71000431 Other interest 1,392.50 0.00 (356.70)1,035.8071050419AFUDC Gross Up (14,690.59)0.00 (5,125.26)(19,815.85)71051419 AFUDC Debt (19,997.11)0.00 (6,995.96)(26,993.07)71052419 AFUDC Equity (40,031.08)0.00 (13,966.04)(53,997.12)71200422 Gain - Disposition of Property 0.00 0.00 (500.00)(500.00)71251418 Misc Non Oper Rental Income (15,610.00)0.00 (4,008.29)(19,618.29)71252426 Misc Income/Deduction (1,437.48)0.00 0.00 (1,437.48)71253426 Non Recoverable 43,779.99 6,434.98 (19.59)50,195.3871255406Amort of Util Plt Acquis Adj 5,178.00 2,200.00 (474.00)6,904.0080100409Current-federal (129,815.01)23,165.49 0.00 (106,649.52)80150409 Current-state (49,425.74)8,820.02 0.00 (40,605.72)80200410 (31,294.76)5,584.54 0.00 (25,710.22)80250410 Deferred-State Income taxes (11,921.79)2,127.45 0.00 (9,794.34)80400411 Investment Tax Cr,amortization (12,060.00)0.00 (4,020.00)(16,080.00)90400904 61,119.40 44,757.16 (423.15)105,453.41908509231,154,484.84 368,370.79 (547.76)1,522,307.879089042675,682.65 28,515.36 (104.56)104,093.4590950000F B T-ES (869,551.42)0.00 (248,661.28)(1,118,212.70)90950600 F B T-SOS Ops Sup & Eng 3,499.30 1,357.66 0.00 4,856.9690950601F B T-SOS Ops Lbr & Exp 9,118.10 3,597.98 0.00 12,716.0890950611F B T-SOS Maint Strctrs 2,544.50 3,275.64 0.00 5,820.1490950614F B T-SOS Maint Wlls&Spr 3,936.30 1,332.44 0.00 5,268.7490950620F B T-Pump Ops Sup & Eng 1,374.10 507.42 0.00 1,881.5290950622F B T-Pump Ops Pwr Prd Lbr 1,560.92 0.00 0.00 1,560.9290950624F B T-Pump Ops Lbr & Exp 75,985.93 22,778.29 0.00 98,764.2290950630F B T-Pump Maint Sup&Eng 779.49 251.37 0.00 1,030.8690950631F B T-Pump Maint Strctrs 1,159.57 630.31 0.00 1,789.8890950633F B T-Pump Maint Eq 20,164.44 7,552.50 0.00 27,716.9490950640F B T-Wtr Tmt Ops Sup&Eng 2,402.44 612.04 0.00 3,014.4890950642F B T-Wtr Tmt Ops Lbr&Exp 46,986.95 12,406.58 0.00 59,393.5390950651F B T-Wtr Tmt Maint Strct 4,300.01 1,715.36 0.00 6,015.3790950652F B T-Wtr Tmt Maint Equip 7,210.74 1,210.77 0.00 8,421.5190950660F B T-T&D Ops Sup&Eng 5,320.85 313.84 0.00 5,634.6990950662F B T-T&D Ops Line Ex 39,930.17 21,577.69 0.00 61,507.8690950663F B T-T&D Ops Meter Exp 17,565.53 6,279.01 0.00 23,844.5490950665F B T-T&D Ops Misc Ex 79.53 0.00 0.00 79.5390950670F B T-T&D Maint Sup & Eng 387.08 109.29 0.00 496.3790950673F B T-T&D Maint - Main 32,740.84 11,169.05 0.00 43,909.8990950675F B T-T&D Maint - Services 15,519.35 4,632.62 0.00 20,151.9790950676F B T-T&D Maint - Meters 3,813.03 1,608.10 0.00 5,421.1390950677F B T-T&D Maint - Hydrants 2,055.24 192.21 0.00 2,247.4590950901F B T-Cust Acct Suprvsn 17,677.85 2,214.89 0.00 19,892.7490950902F B T-Cust Acct Mtr Rdng 31,903.89 10,660.46 0.00 42,564.3590950903F B T-Cust Acct Rcrds&Coll 84,905.04 25,981.98 0.00 110,887.0290950920F B T-A&G Salaries 132,768.92 33,006.04 0.00 165,774.9690950932F B T-A&G Maint Plnt 1,149.58 262.46 0.00 1,412.0491400924Liability Insurance-A&G Ops 99.99 0.00 0.00 99.999146092538,131.76 16,924.04 0.00 55,055.80
SUZ-W-20-02IPUC DR 1AttachmentPage 80 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Apr 30, 2018
Run on 10/09/20 at 05:24 PM Style: UWGNEBS
Period Beginning Ending
91550926 Post Rtrmnt PBOP-A&G Ops-Pnsn (56,653.01)0.00 (18,884.33)(75,537.34)91700926 355,835.42 109,932.31 (2,273.47)463,494.269180092660,870.80 15,864.35 0.00 76,735.1591850000Other Employee Benefits-ES 1,178.74 0.00 0.00 1,178.7491850926(2,353.09)0.00 0.00 (2,353.09)91860926 (3,384.02)587.50 0.00 (2,796.52)92000928 8,948.01 2,982.67 0.00 11,930.68920509302,916.66 972.22 0.00 3,888.88920529302,931.45 977.15 0.00 3,908.609205367213,942.19 4,647.40 0.00 18,589.59920569302,763.00 921.00 0.00 3,684.009206162364,413.00 21,471.00 0.00 85,884.009206493011,515.30 2,844.76 0.00 14,360.069220093017,637.36 7,014.95 0.00 24,652.3192200932Uni&Sfty Eq-A&G Maint Plnt 89.97 0.00 0.00 89.97923009301,130.45 419.45 0.00 1,549.9092600923(0.65)0.00 0.00 (0.65)92600930 (6,222.02)0.00 0.00 (6,222.02)92600932 13,954.25 6,074.47 0.00 20,028.72UW All Accounts (0.00)18,318,221.03 (18,318,221.02)(0.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 81 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: May 31, 2018
Run on 10/09/20 at 05:28 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 429,248,493.10 482,560.47 (330,165.23)429,400,888.3410600000Cnstrction Csts Not Classified 7,739,728.93 3,486,390.33 (476,282.28)10,749,836.9810700000Construction work in progress 9,855,812.50 3,107,510.65 (4,520,294.43)8,443,028.7210750000CWIP – Suspense 12,795.10 1,031.25 (12,763.56)1,062.7910800000Utility Accumulated Depr (118,471,970.18)255,379.50 (813,449.59)(119,030,040.27)10810000 Retirement work in progress 405,152.44 48,234.80 (32,450.08)420,937.1610900000Accumulated Cost of Removal 1,382,343.51 8,448.69 (0.55)1,390,791.6511100000Utility Accumulated Depr -CIAC (36,742,023.17)0.00 (228,529.62)(36,970,552.79)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (181,017.18)474.00 (2,200.00)(182,743.18)12100000 Non-Utility Property 11,053.83 0.00 0.00 11,053.8313120000Collections41,000.00 0.00 0.00 41,000.0013150000Operating Cash Acct - Citi 42.39 0.00 0.00 42.3913501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 947,842.96 147,118.12 0.00 1,094,961.0814201000AR Cash Accrual (599,005.63)0.00 (67,953.88)(666,959.51)14309000 Accounts Receivable-Other 125,472.06 0.00 (3,691.58)121,780.4814310000AR - M&J billed 0.00 0.00 0.00 0.0014400000Provision Uncllctble Acct (Cr)(300,000.00)0.00 0.00 (300,000.00)14410000 Provision Uncllctble Acct-Othr (11,000.00)0.00 0.00 (11,000.00)14605000 IC Money Pool Receivable (3,413,798.51)325,377.00 (818,467.86)(3,906,889.37)15000000 Capital&Maint Inv Nonexempt 121,797.94 2,118.73 0.00 123,916.6715010000285,946.78 0.00 0.00 285,946.7815020000Other Inventory 59,919.44 6,277.98 (1,296.99)64,900.4315030000Chemical Inventory 46,928.93 28,719.52 (11,896.03)63,752.4216599000Prepaid Expenses-Other 40,000.00 0.00 (8,000.00)32,000.0017300000Unbilled Revenue 3,665,838.00 2,216,521.00 0.00 5,882,359.0018300000Prelim Survey and Inv. Chrgs 729,477.37 132,653.11 (7,732.52)854,397.9618404000Clearing - Capital Work Order (295.43)294.25 (0.11)(1.29)18609000 1,803,574.25 1,127.72 (56,221.00)1,748,480.97186200001,115,290.29 0.00 0.00 1,115,290.2918621000Dfrrd Relocation Exp - Approve 31,268.85 0.00 (977.15)30,291.70186230001,199,898.64 5,561.81 0.00 1,205,460.4518625000Deferred Pwr Costs - Approved 171,768.89 0.00 (21,471.00)150,297.8918650000(415,768.92)0.00 (4,647.39)(420,416.31)18653000 (304,911.81)0.00 (2,856.96)(307,768.77)18680000 Deferred rate charges 23,861.32 0.00 (2,982.67)20,878.6518699000Other Regulatory Assets 19,645.84 0.00 (1,018.22)18,627.6218714000438,687.38 10,612.24 0.00 449,299.6219010000Def. Federal Inc Taxes- Other (36,638.18)15,965.00 0.00 (20,673.18)19012000 Def State Income Taxes- Other 42,139.37 5,656.00 0.00 47,795.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019101000Def. FIT-FAS109 ITC 117,558.40 0.00 (844.20)116,714.2019103000Def. FIT-F71/F109 G/U ITC 52,693.56 0.00 (297.48)52,396.0819131000Def.SIT-FAS109 ITC 49,353.77 0.00 (224.41)49,129.3619132000Def. SIT-F71/F109 G/U ITC 33,213.69 0.00 (23.77)33,189.9220100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (81,437,834.97)0.00 0.00 (81,437,834.97)21600000 RE - Cumulated Income (94,168,736.78)0.00 0.00 (94,168,736.78)21800000 AOCI - Pension 9,097,360.79 0.00 0.00 9,097,360.7921805000AOCI - PBOP (867,726.03)0.00 0.00 (867,726.03)23200000 Accounts Payable (700,125.97)107,192.18 (132,621.75)(725,555.54)23210000 Accounts Payable Reversing (73,683.91)37,705.89 (1,607.46)(37,585.48)23211000 (93,980.56)38,296.16 (25,124.87)(80,809.27)23220000 AP - Inventory Accrued 4,749.02 0.00 (4,749.02)0.0023601000Property Taxes Accrued (1,704,377.87)0.00 (173,469.33)(1,877,847.20)23610000 Franchise taxes Accrued (62,938.20)61,158.47 (75,865.35)(77,645.08)23641000 Federal Income Tax Accrued (3,936,207.36)0.00 (706,068.52)(4,642,275.88)23651000 State Income Tax Accrued (2,362,434.95)0.00 (240,377.72)(2,602,812.67)23661000 FICA Tax Accrued (27,028.88)0.00 (7,543.29)(34,572.17)23662000 (58.87)22.46 (48.89)(85.30)23663000 (838.79)7.03 (194.96)(1,026.72)23670000 Sales & Use Taxes Accrued (40,838.63)0.00 (1,040.86)(41,879.50)23699000 Other Accrued Taxes 31,513.51 1,249.02 (22,449.42)10,313.1124205000Accrued - Payroll (375,212.31)30,111.60 (125,989.84)(471,090.55)24215000 Accrued - Power (174,055.09)0.00 (103,666.39)(277,721.48)24245000 Accrued - Vacation (55,260.00)0.00 0.00 (55,260.00)24246000 Accrued - Bonus (110,111.08)0.00 (27,527.77)(137,638.85)24247000 Accrued - Employee Related (6,384.82)14,472.34 (8,087.52)0.0024248000Accr - Employee Related Other (3,434.51)18,284.24 (20,998.06)(6,148.33)24299000 Accrued Other (13,557.27)9,053.99 0.00 (4,503.28)24301000 Employee W/hg-401K (44.68)75,811.99 (50,715.10)25,052.2124306000Employee withholding – PAC (50.00)150.00 (100.00)0.0024330000Employee Withholding- Other (80.00)0.00 (35.00)(115.00)25200000 Advances for Construction (5,284,372.76)0.00 0.00 (5,284,372.76)25200001 CWIP non-taxable advances 395,822.27 1,766.19 0.00 397,588.4625201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (1,785,498.00)55,300.00 0.00 (1,730,198.00)25316000 (4,242,354.04)0.00 0.00 (4,242,354.04)25317000 114,853.86 0.00 (313,261.37)(198,407.51)
SUZ-W-20-02IPUC DR 1AttachmentPage 82 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: May 31, 2018
Run on 10/09/20 at 05:28 PM Style: UWGNEBS
Period Beginning Ending
25380000 Other Deferred Credits (292,547.76)0.00 0.00 (292,547.76)25390000 Accrued SE LTIP (31,753.00)16,327.00 0.00 (15,426.00)25402000 DefRegLiab F71/F109-Fed:ITC (252,817.42)1,389.86 0.00 (251,427.56)25500000 Deferred ITC (647,794.00)4,020.00 0.00 (643,774.00)26310000 Pension Accrued (10,484,522.98)0.00 (106,511.00)(10,591,033.98)27100000 Contribution in Aid of Cnstrct (115,667,369.33)1,672.69 (450,401.05)(116,116,097.69)27100001 CWIP non-taxable CIAC (6,293,988.15)1,256,433.90 (2,628.19)(5,040,182.44)27100002 In Service non-taxable CIAC (889,884.68)451,356.55 (1,183,053.69)(1,621,581.82)27101000 Taxable CIAC - Serv Laterals (3,914,868.09)100.00 (29,302.74)(3,944,070.83)27101001 CWIP taxable CIAC (191,183.05)241,473.20 (825,813.72)(775,523.57)27101002 In Service taxable CIAC (114,295.78)29,302.74 (241,573.20)(326,566.24)27110000 36,742,023.17 228,529.62 0.00 36,970,552.7928203000Def. FIT-MACRS (10,041,452.33)0.00 (104,724.50)(10,146,176.83)28206000 Def. FIT- OCI Pension/PBOP 2,195,178.40 0.00 0.00 2,195,178.4028211000Def. FIT Benefit on DSIT 382,157.00 0.00 0.00 382,157.0028300000Def. FIT-Other (297,668.85)198,747.85 0.00 (98,921.00)28301000 Def. FIT-Tank Painting (232,709.00)4,542.00 0.00 (228,167.00)28302000 Def. FIT-Rate Expenses (11,568.00)2,915.00 0.00 (8,653.00)28303000 Def. FIT-Deferred Charges 97,443.00 10,420.00 0.00 107,863.0028304000Def. FIT-Relocation Expense (11,429.00)955.00 0.00 (10,474.00)28305000 Def. FIT-M_S Fees 458,444.00 0.00 0.00 458,444.0028306000Def. FIT-Pensions (649,113.00)34,840.00 0.00 (614,273.00)28307000 Def. FIT-PEBOP 754,399.85 0.00 (23,466.00)730,933.8528308000Def. FIT-Cost of Removal (916,880.00)0.00 (78,278.00)(995,158.00)28310000 Def. FIT-Uncollectibles 108,154.00 0.00 0.00 108,154.0028311000Def. FIT-Injuries and Damages 310,942.00 0.00 0.00 310,942.0028312000Def. FIT - AFUDC Equity (468,114.00)0.00 (7,743.00)(475,857.00)28313000 Def. FIT - AFUDC Equity GU (426,874.57)81,975.00 0.00 (344,899.57)28314000 (642,034.13)257,340.50 0.00 (384,693.63)28350000 Def. SIT- Other (44,819.66)74,455.66 0.00 29,636.0028353000Def. SIT - Tank Painting (53,230.00)1,609.00 0.00 (51,621.00)28354000 Def. SIT-Pensions (109,695.00)12,344.00 0.00 (97,351.00)28355000 Def. SIT-Post Retrmnt Benefits 347,958.72 0.00 (8,314.00)339,644.7228356000Def. SIT-AFUDC Equity (105,196.00)0.00 (2,743.00)(107,939.00)28357000 Def. SIT-Excess Depreciation (1,601,535.27)0.00 (10,250.85)(1,611,786.13)28358000 Def. SIT- Cost of Removal (192,799.00)0.00 (27,734.00)(220,533.00)28359000 Def. SIT- Relocation (2,520.00)338.00 0.00 (2,182.00)28360000 Def. SIT- OCI Pension/PBOP 810,901.84 0.00 0.00 810,901.8428363000112,799.00 0.00 0.00 112,799.0028364000Def. SIT - AFUDC Equity GU (97,453.53)29,044.00 0.00 (68,409.53)28365000 (150,731.76)51,042.85 0.00 (99,688.90)28405000 3,531,015.00 0.00 0.00 3,531,015.00284060001,138,902.04 0.00 0.00 1,138,902.04284080000.07 0.00 0.00 0.0740105461(2,822,324.56)0.00 (900,837.70)(3,723,162.26)40106461 Meter Sale-Residential facili (3,833,883.47)0.00 (851,799.48)(4,685,682.95)40110461 (1,838,207.35)0.00 (583,179.60)(2,421,386.95)40111461 Meter Sale-Commercial facility (818,152.25)0.00 (191,379.63)(1,009,531.88)40120461 (6,374.72)0.00 (7,439.91)(13,814.63)40121461 Meter Sale-public auth fac (7,131.85)0.00 (5,188.12)(12,319.97)40136461 (6,229.06)0.00 (139.49)(6,368.55)40137461 (15,456.52)0.00 (331.84)(15,788.36)40140462 Private Fire protection facili (381,931.70)0.00 (72,510.47)(454,442.17)40145463 Public Fire protection facilit (3,535.94)0.00 0.00 (3,535.94)40200471 Miscellaneous service revenue (4,620.00)0.00 (1,340.00)(5,960.00)40205472 Rents from water property (1,992.09)0.00 0.00 (1,992.09)40245471 Turn on fees (6,805.00)0.00 (165.00)(6,970.00)40251474 (114,853.86)313,261.37 0.00 198,407.5140300474(257,640.00)0.00 (2,077,783.00)(2,335,423.00)40301474 Reg Unbill facility charge rev 7,301.00 0.00 (138,738.00)(131,437.00)50000000 Payroll Clearing 0.00 656,211.41 (656,211.41)0.0050100600Supv Lbr-SOS Ops Sup & Eng 9,083.27 3,422.33 (318.77)12,186.8350100601Supv Lbr-SOS Ops Lbr & Exp 28,515.93 4,555.78 (1,922.49)31,149.2250100603Supv Lbr-SOS Ops Misc 0.00 2,664.13 0.00 2,664.1350100614Supv Lbr-SOS Maint Wlls&Spr (75,081.06)2,108.05 0.00 (72,973.01)50100620 3,812.60 1,187.58 0.00 5,000.1850100624Supv Lbr-Pump Ops Lbr & Exp 15,254.16 8,288.76 (263.07)23,279.85501006302,053.25 774.93 0.00 2,828.18501006406,192.86 1,962.09 0.00 8,154.955010064212,171.98 3,766.46 0.00 15,938.4450100660Supv Lbr-T&D Ops Sup&Eng 1,262.08 2,319.28 0.00 3,581.3650100662Supv Lbr-T&D Ops Line Exp 16,412.16 4,367.01 0.00 20,779.1750100670Supv Lbr-T&D Maint Sup &Eng 929.54 494.75 0.00 1,424.2950100673Supv Lbr-T&D Maint - Main 5,780.77 0.00 (1,153.85)4,626.9250100901Supv Lbr-Cust Acct Suprvsn 49,171.97 7,358.68 0.00 56,530.6550100903Supv Lbr-Cust Acct Rcrds&Coll 12,811.55 12,679.35 (811.49)24,679.4150100920Supv Lbr-A&G Ops Salaries 767,103.84 198,777.20 (25,284.54)940,596.5050100932Supv Lbr-A&G Maint Plnt 1,212.47 549.34 0.00 1,761.8150105600Drct Lbr-SOS Ops Sup & Eng 586.21 0.00 0.00 586.2150105611Drct Lbr-SOS Maint Strctrs 16,833.25 25.85 0.00 16,859.10501056223,409.60 4,970.01 0.00 8,379.6150105624Drct Lbr-Pump Ops Lbr & Exp 154,532.91 43,300.45 (415.66)197,417.70
SUZ-W-20-02IPUC DR 1AttachmentPage 83 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: May 31, 2018
Run on 10/09/20 at 05:28 PM Style: UWGNEBS
Period Beginning Ending
50105633 Drct Lbr-Pump Maint Equip 61,223.39 11,631.13 (2,010.58)70,843.9450105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 95,550.27 36,573.15 (1,372.58)130,750.8450105651Drct Lbr-Wtr Tmt Maint Strct 12,962.83 4,129.29 (132.51)16,959.6150105652Drct Lbr-Wtr Tmt Maint Equip 16,738.26 5,720.16 0.00 22,458.4250105660Drct Lbr-T&D Ops Sup&Eng (190.74)0.00 0.00 (190.74)50105662 Drct Lbr-T&D Ops Line Ex 126,852.37 104,471.28 (933.83)230,389.8250105663Drct Lbr-T&D Ops Meter Exp 44,928.09 13,930.72 (522.72)58,336.0950105665Drct Lbr-T&D Ops Misc Ex 20,919.91 6,145.48 (389.32)26,676.0750105673Drct Lbr-T&D Maint - Main 85,667.31 11,901.44 (6,900.77)90,667.9850105675Drct Lbr-T&D Maint - Services 38,809.04 7,895.76 (387.59)46,317.2150105676Drct Lbr-T&D Maint - Meters 11,873.14 311.06 (914.41)11,269.7950105677Drct Lbr-T&D Maint - Hydrants 2,052.41 646.63 (290.63)2,408.4150105902Drct Lbr-Cust Acct Mtr Rdng 90,923.63 27,249.61 (2,881.32)115,291.9250105903Drct Lbr-Cust Acct Rcrds&Coll 190,185.74 44,730.22 (1,996.05)232,919.9150105920Drct Lbr-A&G Ops Salaries 331,886.56 98,313.42 (13,068.00)417,131.9850105932Drct Lbr-A&G Maint Plnt 1,832.39 202.09 0.00 2,034.4850120614S L T out-SOS Maint Wlls&Spr 82,284.00 0.00 0.00 82,284.0050120624S L T out-Pump Ops Lbr & Exp 4,004.84 0.00 (144.79)3,860.0550120660S L T out-T&D Ops Sup&Eng 5,390.20 0.00 (707.45)4,682.7550120901S L T out-Cust Acct Suprvsn (153.96)0.00 (38.49)(192.45)50120903 S L T out-Cust Acct Rcrds&Coll 564.00 0.00 0.00 564.0050120920S L T out-A&G Ops Salaries (445,062.80)1,418.97 (102,787.17)(546,431.00)50125665 D L T out-T&D Ops Misc Ex (20,739.31)0.00 (5,756.16)(26,495.47)50125903 (317.56)0.00 (79.39)(396.95)50125920 D L T out-A&G Ops Salaries (313,340.08)9,675.50 (91,420.40)(395,084.98)50300611 Material-SOS Maint Strctrs 2,049.75 1,134.77 0.00 3,184.5250300624Material-Pump Ops Lbr & Exp 14,416.36 2,115.05 0.00 16,531.4150300631Material-Pump Maint Strctrs 163.95 0.00 0.00 163.9550300632Material-Pump Maint Pwr Prd 1,458.56 413.80 0.00 1,872.3650300633Material-Pump Maint Eq 3,286.90 590.01 0.00 3,876.9150300642Material-Wtr Tmt Ops Lbr&Exp 11,649.46 3,635.60 0.00 15,285.0650300651Material-Wtr Tmt Maint Strct 467.82 1,891.01 0.00 2,358.8350300662Material-T&D Ops Line Ex 6,447.36 1,281.95 0.00 7,729.3150300673Material-T&D Maint - Main 8,627.05 669.80 0.00 9,296.8550300675Material-T&D Maint - Services 20,398.56 6,621.30 0.00 27,019.8650300677Material-T&D Maint - Hydrants 6,581.03 0.00 0.00 6,581.0350300902Material-Cust Acct Mtr Rdng 91.66 0.00 0.00 91.6650310604Rent-SOS Ops 1,268.61 0.00 0.00 1,268.6150310921Rent-A&G Ops Off Suppl&Exp 3,036.79 1,086.36 0.00 4,123.1550400601Out Servs-SOS Ops Lbr & Exp 1,097.68 0.00 0.00 1,097.68504006133,250.00 0.00 0.00 3,250.0050400626Out Servs-Pump Ops Misc Exp 257.50 0.00 0.00 257.5050400632Out Servs-Pump Maint Pwr Prd 12,479.31 13,904.67 0.00 26,383.9850400633Out Servs-Pump Maint Eq 1,309.00 1,464.40 0.00 2,773.4050400635Out Servs-Wtr Tmt Lab Testing 27,278.90 2,994.10 0.00 30,273.00504006430.00 19,398.79 0.00 19,398.7950400651Out Servs-Wtr Tmt Maint Strct 2,895.03 639.40 0.00 3,534.4350400662Out Servs-T&D Ops Line Ex 7,187.57 2,570.44 0.00 9,758.01504006754,611.14 2,453.91 0.00 7,065.0550400902Out Servs-Cust Acct Mtr Rdng 47,041.51 9,850.32 0.00 56,891.835040090326,841.22 11,462.94 0.00 38,304.1650400905Out Servs-Cust Acct Misc Exp 215.39 11.38 0.00 226.775040092010,455.20 7,814.55 0.00 18,269.75504009215,441.89 0.00 0.00 5,441.8950400923Out Servs-A&G Ops 7,979.46 12,283.82 0.00 20,263.2850405903Print & Postage-Cust Acct Rcrd 90,370.29 23,614.80 0.00 113,985.0950605602Prchsd Wtr-SOS Ops 121,103.15 19,092.00 0.00 140,195.1550610623455,961.25 211,641.57 0.00 667,602.8250610665Prchsd Pwr-T&D Ops Misc Ex 87,691.09 20,610.32 0.00 108,301.4150620626Utilities-Pump Ops Misc Exp 841.72 177.10 0.00 1,018.8250620633Utilities-Pump Maint Eq 853.63 179.68 0.00 1,033.3150620651Utilities-Wtr Tmt Maint Strct 15,812.19 2,203.23 0.00 18,015.4250620665Utilities-T&D Ops Misc Exp 3,668.23 777.90 0.00 4,446.1350620921Utilities-A&G Ops Off Suppl 8,700.26 1,579.14 0.00 10,279.40506256438,862.00 0.00 0.00 8,862.0050635614Chmcals-SOS Maint Wlls&Spr 7,744.55 7,244.29 0.00 14,988.845063564151,284.70 28,287.95 (41,352.81)38,219.8450645000Trnsprt Cst-ES 257,584.11 69,020.54 (1,703.30)324,901.3550645600914.84 318.75 0.00 1,233.59506456012,377.94 499.24 0.00 2,877.1850645603Trnsprt Cst-SOS Ops Misc 0.00 164.74 0.00 164.7450645611Trnsprt Cst-SOS Maint Strctrs 1,184.57 307.87 0.00 1,492.44506456141,004.20 254.93 0.00 1,259.1350645620368.77 120.88 0.00 489.6550645622269.67 307.34 0.00 577.015064562419,157.17 5,103.73 0.00 24,260.9050645630201.37 71.43 0.00 272.8050645631Trnsprt Cst-Pump Maint Strctrs 399.71 86.49 0.00 486.2050645633Trnsprt Cst-Pump Maint Eq 5,332.00 1,301.04 0.00 6,633.0450645640586.68 178.55 0.00 765.235064564211,350.57 3,569.59 0.00 14,920.1650645651Trnsprt Cst-Wtr Tmt Maint Strc 1,167.02 407.54 0.00 1,574.56
SUZ-W-20-02IPUC DR 1AttachmentPage 84 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: May 31, 2018
Run on 10/09/20 at 05:28 PM Style: UWGNEBS
Period Beginning Ending
50645660 Trnsprt Cst-T&D Ops Sup&Eng 1,021.05 79.46 0.00 1,100.5150645662Trnsprt Cst-T&D Ops Line Ex 12,032.70 8,692.18 0.00 20,724.88506456634,624.44 1,416.28 0.00 6,040.7250645665Trnsprt Cst-T&D Ops Misc Ex 17.55 0.00 0.00 17.555064567097.85 40.81 0.00 138.6650645673Trnsprt Cst-T&D Maint - Main 8,221.78 1,282.16 0.00 9,503.94506456753,875.86 898.19 0.00 4,774.0550645676Trnsprt Cst-T&D Maint - Meters 1,125.25 113.05 0.00 1,238.3050645677383.25 39.99 0.00 423.2450645901Trnsprt Cst-Cust Acct Suprvsn 3,889.13 643.16 0.00 4,532.2950645902Trnsprt Cst-Cust Acct Mtr Rdng 8,319.03 2,503.60 0.00 10,822.635064590321,557.72 5,729.53 0.00 27,287.2550645920Trnsprt Cst-A&G Salaries 31,841.40 8,657.38 0.00 40,498.7850645932Trnsprt Cst-A&G Maint Plnt 263.35 71.01 0.00 334.3650646000Transportation Cost -Trnsfrred (257,584.11)0.00 (67,317.24)(324,901.35)50650603 Office Exp-SOS Ops Misc 542.00 0.00 0.00 542.0050650626Office Exp-Pump Ops Misc Exp 13,978.45 3,251.65 0.00 17,230.1050650661Office Exp-T&D Ops Strg Faclt 8,217.18 2,035.51 0.00 10,252.6950650662Office Exp-T&D Ops Line Ex 2,081.17 144.66 (267.47)1,958.3650650665Office Exp-T&D Ops Misc Ex 273.06 0.00 0.00 273.06506509033,885.68 561.27 0.00 4,446.9550650921Office Exp-A&G Ops Off Suppl 81,392.95 13,760.65 (399.00)94,754.605065092332,000.00 8,000.00 0.00 40,000.0050650930Office Exp-A&G Ops Misc Gen 30,712.43 14,054.07 0.00 44,766.5050651660Advertising Exp-A&G 40,188.91 33,383.95 0.00 73,572.8750655631Misc Exp-Pump Maint Strctrs 11,149.87 25,255.02 0.00 36,404.8950655632Misc Exp-Pump Maint Pwr Prd 150.60 103.89 0.00 254.4950655651Misc Exp-Wtr Tmt Maint Strct 5,023.61 334.16 0.00 5,357.7750655672989.00 0.00 0.00 989.0050655673Misc Exp-T&D Maint - Main 25.00 0.00 0.00 25.0050655675Misc Exp-T&D Maint - Services 195.00 2,575.00 0.00 2,770.0050655905Misc Exp-Cust Acct Misc Exp (20.30)0.00 0.00 (20.30)70100403 Depreciation - Utility Plant 3,232,591.06 813,109.41 0.00 4,045,700.4770203408Real Estate Tax 693,877.32 173,469.33 0.00 867,346.6570250408Payroll Taxes 171,089.91 46,015.55 (17.71)217,087.75708004301,336,259.03 326,577.32 0.00 1,662,836.3570900419Interest income (4,501.50)0.00 (1,127.72)(5,629.22)71000431 Other interest 1,035.80 0.00 (365.43)670.3771050419AFUDC Gross Up (19,815.85)0.00 (5,561.81)(25,377.66)71051419 AFUDC Debt (26,993.07)0.00 (7,591.87)(34,584.94)71052419 AFUDC Equity (53,997.12)0.00 (15,155.64)(69,152.76)71200422 Gain - Disposition of Property (500.00)0.00 0.00 (500.00)71251418 Misc Non Oper Rental Income (19,618.29)0.00 (4,008.29)(23,626.58)71252426 Misc Income/Deduction (1,437.48)0.00 0.00 (1,437.48)71253426 Non Recoverable 50,195.38 4,631.02 (1,596.75)53,229.6571255406Amort of Util Plt Acquis Adj 6,904.00 2,200.00 (474.00)8,630.0080100409Current-federal (106,649.52)706,068.52 0.00 599,419.0080150409Current-state (40,605.72)240,377.72 0.00 199,772.0080200410(25,710.22)0.00 (393,488.85)(419,199.07)80250410 Deferred-State Income taxes (9,794.34)0.00 (125,447.66)(135,242.00)80400411 Investment Tax Cr,amortization (16,080.00)0.00 (4,020.00)(20,100.00)90400904 105,453.41 8,693.33 (1,000.11)113,146.63908509231,522,307.87 362,540.28 (7,999.98)1,876,848.1790890426104,093.45 21,339.09 (26.77)125,405.7790950000F B T-ES (1,118,212.70)0.00 (290,498.35)(1,408,711.05)90950600 F B T-SOS Ops Sup & Eng 4,856.96 1,509.58 0.00 6,366.5490950601F B T-SOS Ops Lbr & Exp 12,716.08 2,363.62 0.00 15,079.7090950603F B T-SOS Ops Misc 0.00 779.96 0.00 779.9690950611F B T-SOS Maint Strctrs 5,820.14 1,457.57 0.00 7,277.7190950614F B T-SOS Maint Wlls&Spr 5,268.74 1,206.98 0.00 6,475.7290950620F B T-Pump Ops Sup & Eng 1,881.52 572.30 0.00 2,453.8290950622F B T-Pump Ops Pwr Prd Lbr 1,560.92 1,455.04 0.00 3,015.9690950624F B T-Pump Ops Lbr & Exp 98,764.22 24,163.35 0.00 122,927.5790950630F B T-Pump Maint Sup&Eng 1,030.86 338.14 0.00 1,369.0090950631F B T-Pump Maint Strctrs 1,789.88 409.48 0.00 2,199.3690950633F B T-Pump Maint Eq 27,716.94 6,159.75 0.00 33,876.6990950640F B T-Wtr Tmt Ops Sup&Eng 3,014.48 845.36 0.00 3,859.8490950642F B T-Wtr Tmt Ops Lbr&Exp 59,393.53 16,900.06 0.00 76,293.5990950651F B T-Wtr Tmt Maint Strct 6,015.37 1,929.44 0.00 7,944.8190950652F B T-Wtr Tmt Maint Equip 8,421.51 2,208.09 0.00 10,629.6090950660F B T-T&D Ops Sup&Eng 5,634.69 376.16 0.00 6,010.8590950662F B T-T&D Ops Line Ex 61,507.86 41,152.67 0.00 102,660.5390950663F B T-T&D Ops Meter Exp 23,844.54 6,705.26 0.00 30,549.8090950665F B T-T&D Ops Misc Ex 79.53 0.00 0.00 79.5390950670F B T-T&D Maint Sup & Eng 496.37 193.22 0.00 689.5990950673F B T-T&D Maint - Main 43,909.89 6,070.32 0.00 49,980.2190950675F B T-T&D Maint - Services 20,151.97 4,252.40 0.00 24,404.3790950676F B T-T&D Maint - Meters 5,421.13 535.20 0.00 5,956.3390950677F B T-T&D Maint - Hydrants 2,247.45 189.31 0.00 2,436.7690950901F B T-Cust Acct Suprvsn 19,892.74 3,045.00 0.00 22,937.7490950902F B T-Cust Acct Mtr Rdng 42,564.35 11,853.14 0.00 54,417.4990950903F B T-Cust Acct Rcrds&Coll 110,887.02 27,126.18 0.00 138,013.20
SUZ-W-20-02IPUC DR 1AttachmentPage 85 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: May 31, 2018
Run on 10/09/20 at 05:28 PM Style: UWGNEBS
Period Beginning Ending
90950932 F B T-A&G Maint Plnt 1,412.04 336.18 0.00 1,748.2291400924Liability Insurance-A&G Ops 99.99 0.00 0.00 99.999146092555,055.80 15,580.40 0.00 70,636.2091500926Pension-A&G Ops 426,044.01 106,511.00 0.00 532,555.0191550926(75,537.34)0.00 (18,884.33)(94,421.67)91700926 463,494.26 125,040.88 (2,422.98)586,112.169180092676,735.15 17,754.54 0.00 94,489.6991850000Other Employee Benefits-ES 1,178.74 0.00 0.00 1,178.7491850926(2,353.09)0.00 0.00 (2,353.09)91860926 (2,796.52)0.00 0.00 (2,796.52)91900928 0.00 53,275.80 0.00 53,275.809200092811,930.68 2,982.67 0.00 14,913.35920509303,888.88 972.22 0.00 4,861.10920529303,908.60 977.15 0.00 4,885.759205367218,589.59 4,647.39 0.00 23,236.98920569303,684.00 921.00 0.00 4,605.009206162385,884.00 21,471.00 0.00 107,355.009206493014,360.06 2,856.96 0.00 17,217.029220093024,652.31 4,456.17 0.00 29,108.4892200932Uni&Sfty Eq-A&G Maint Plnt 89.97 0.00 0.00 89.97923009301,549.90 213.43 0.00 1,763.3392600923(0.65)0.00 0.00 (0.65)92600930 (6,222.02)0.00 0.00 (6,222.02)92600932 20,028.72 1,079.02 0.00 21,107.74UW All Accounts (0.00)19,311,493.74 (19,311,493.74)(0.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 86 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jun 30, 2018
Run on 10/09/20 at 05:31 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 429,400,888.34 569,392.56 (32,530.46)429,937,750.4410600000Cnstrction Csts Not Classified 10,749,836.98 1,444,396.26 (601,549.68)11,592,683.5610700000Construction work in progress 8,443,028.72 4,271,915.28 (2,470,042.66)10,244,901.3410750000CWIP – Suspense 1,062.79 0.00 0.00 1,062.7910800000Utility Accumulated Depr (119,030,040.27)34,918.81 (816,073.01)(119,811,194.47)10810000 Retirement work in progress 420,937.16 184,090.73 (47,333.01)557,694.8810900000Accumulated Cost of Removal 1,390,791.65 43,791.87 0.00 1,434,583.5211100000Utility Accumulated Depr -CIAC (36,970,552.79)0.00 (231,083.97)(37,201,636.76)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (182,743.18)474.00 (2,200.00)(184,469.18)12100000 Non-Utility Property 11,053.83 0.00 0.00 11,053.8313120000Collections41,000.00 0.00 0.00 41,000.0013150000Operating Cash Acct - Citi 42.39 0.00 0.00 42.3913501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 1,094,961.08 1,384,313.74 0.00 2,479,274.8214201000AR Cash Accrual (666,959.51)0.00 (208,296.66)(875,256.17)14309000 Accounts Receivable-Other 121,780.48 358,000.00 (3,691.58)476,088.9014310000AR - M&J billed 0.00 0.00 0.00 0.0014400000Provision Uncllctble Acct (Cr)(300,000.00)0.00 0.00 (300,000.00)14410000 Provision Uncllctble Acct-Othr (11,000.00)0.00 0.00 (11,000.00)14605000 IC Money Pool Receivable (3,906,889.37)470.72 (1,371,028.82)(5,277,447.48)15000000 Capital&Maint Inv Nonexempt 123,916.67 0.00 0.00 123,916.6715010000285,946.78 0.00 0.00 285,946.7815020000Other Inventory 64,900.43 881.23 0.00 65,781.6615030000Chemical Inventory 63,752.42 0.00 (13,572.05)50,180.3716599000Prepaid Expenses-Other 32,000.00 0.00 (8,000.00)24,000.0017300000Unbilled Revenue 5,882,359.00 1,046,210.00 0.00 6,928,569.0018300000Prelim Survey and Inv. Chrgs 854,397.96 81,263.87 (504.98)935,156.8518404000Clearing - Capital Work Order (1.29)939.97 (0.11)938.58186090001,748,480.97 1,128.66 (56,221.00)1,693,388.63186200001,115,290.29 0.00 0.00 1,115,290.2918621000Dfrrd Relocation Exp - Approve 30,291.70 0.00 (977.15)29,314.55186230001,205,460.45 5,823.62 0.00 1,211,284.0718625000Deferred Pwr Costs - Approved 150,297.89 0.00 (21,471.00)128,826.8918650000(420,416.31)0.00 (4,647.40)(425,063.71)18653000 (307,768.77)0.00 (2,870.20)(310,638.97)18680000 Deferred rate charges 20,878.65 0.00 (2,982.67)17,895.9818699000Other Regulatory Assets 18,627.62 0.00 (1,018.22)17,609.4018714000449,299.62 17,405.82 0.00 466,705.4419010000Def. Federal Inc Taxes- Other (20,673.18)520.00 0.00 (20,153.18)19012000 Def State Income Taxes- Other 47,795.37 185.00 0.00 47,980.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019101000Def. FIT-FAS109 ITC 116,714.20 0.00 (844.20)115,870.0019103000Def. FIT-F71/F109 G/U ITC 52,396.08 0.00 (297.48)52,098.6019131000Def.SIT-FAS109 ITC 49,129.36 0.00 (224.41)48,904.9519132000Def. SIT-F71/F109 G/U ITC 33,189.92 0.00 (23.77)33,166.1520100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (81,437,834.97)0.00 0.00 (81,437,834.97)21600000 RE - Cumulated Income (94,168,736.78)0.00 0.00 (94,168,736.78)21800000 AOCI - Pension 9,097,360.79 0.00 0.00 9,097,360.7921805000AOCI - PBOP (867,726.03)0.00 0.00 (867,726.03)23200000 Accounts Payable (725,555.54)161,378.53 (1,145,076.07)(1,709,253.08)23210000 Accounts Payable Reversing (37,585.48)9,699.86 0.00 (27,885.62)23211000 (80,809.27)0.00 (4,190.85)(85,000.12)23220000 AP - Inventory Accrued 0.00 0.00 0.00 0.0023601000Property Taxes Accrued (1,877,847.20)837,031.22 0.00 (1,040,815.98)23610000 Franchise taxes Accrued (77,645.08)75,842.29 (109,898.79)(111,701.58)23641000 Federal Income Tax Accrued (4,642,275.88)0.00 (527,565.00)(5,169,840.88)23651000 State Income Tax Accrued (2,602,812.67)0.00 (184,395.00)(2,787,207.67)23661000 FICA Tax Accrued (34,572.17)651.27 (2,239.01)(36,159.91)23662000 (85.30)31.93 (60.66)(114.03)23663000 (1,026.72)49.63 (36.59)(1,013.68)23670000 Sales & Use Taxes Accrued (41,879.50)1,181.52 (64.67)(40,762.64)23699000 Other Accrued Taxes 10,313.11 0.00 (27,490.27)(17,177.16)24205000 Accrued - Payroll (471,090.55)33,459.26 (62,383.88)(500,015.17)24215000 Accrued - Power (277,721.48)0.00 (88,906.20)(366,627.68)24245000 Accrued - Vacation (55,260.00)0.00 0.00 (55,260.00)24246000 Accrued - Bonus (137,638.85)0.00 (27,527.77)(165,166.62)24247000 Accrued - Employee Related 0.00 488.25 (488.25)0.0024248000Accr - Employee Related Other (6,148.33)12,768.87 (16,233.50)(9,612.96)24299000 Accrued Other (4,503.28)0.00 0.00 (4,503.28)24301000 Employee W/hg-401K 25,052.21 51,145.88 (50,453.45)25,744.6424306000Employee withholding – PAC 0.00 200.00 (150.00)50.0024330000Employee Withholding- Other (115.00)0.00 0.00 (115.00)25200000 Advances for Construction (5,284,372.76)0.00 0.00 (5,284,372.76)25200001 CWIP non-taxable advances 397,588.46 0.00 0.00 397,588.4625201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (1,730,198.00)55,300.00 0.00 (1,674,898.00)25316000 (4,242,354.04)0.00 0.00 (4,242,354.04)25317000 (198,407.51)578.03 0.00 (197,829.48)
SUZ-W-20-02IPUC DR 1AttachmentPage 87 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jun 30, 2018
Run on 10/09/20 at 05:31 PM Style: UWGNEBS
Period Beginning Ending
25380000 Other Deferred Credits (292,547.76)0.00 (2,660.25)(295,208.01)25390000 Accrued SE LTIP (15,426.00)0.00 (752.00)(16,178.00)25402000 DefRegLiab F71/F109-Fed:ITC (251,427.56)1,389.86 0.00 (250,037.70)25500000 Deferred ITC (643,774.00)4,020.00 0.00 (639,754.00)26310000 Pension Accrued (10,591,033.98)0.00 (106,511.00)(10,697,544.98)27100000 Contribution in Aid of Cnstrct (116,116,097.69)0.00 0.00 (116,116,097.69)27100001 CWIP non-taxable CIAC (5,040,182.44)58,617.01 (1,937.17)(4,983,502.60)27100002 In Service non-taxable CIAC (1,621,581.82)1,937.17 0.00 (1,619,644.65)27101000 Taxable CIAC - Serv Laterals (3,944,070.83)0.00 0.00 (3,944,070.83)27101001 CWIP taxable CIAC (775,523.57)55,794.00 (269,536.76)(989,266.33)27101002 In Service taxable CIAC (326,566.24)0.00 (55,794.00)(382,360.24)27110000 36,970,552.79 231,083.97 0.00 37,201,636.7628203000Def. FIT-MACRS (10,146,176.83)39,519.73 0.00 (10,106,657.10)28206000 Def. FIT- OCI Pension/PBOP 2,195,178.40 0.00 0.00 2,195,178.4028211000Def. FIT Benefit on DSIT 382,157.00 0.00 0.00 382,157.0028300000Def. FIT-Other (98,921.00)0.00 (145,699.00)(244,620.00)28301000 Def. FIT-Tank Painting (228,167.00)908.00 0.00 (227,259.00)28302000 Def. FIT-Rate Expenses (8,653.00)583.00 0.00 (8,070.00)28303000 Def. FIT-Deferred Charges 107,863.00 795.00 0.00 108,658.0028304000Def. FIT-Relocation Expense (10,474.00)191.00 0.00 (10,283.00)28305000 Def. FIT-M_S Fees 458,444.00 0.00 0.00 458,444.0028306000Def. FIT-Pensions (614,273.00)20,818.00 0.00 (593,455.00)28307000 Def. FIT-PEBOP 730,933.85 0.00 (2,864.00)728,069.8528308000Def. FIT-Cost of Removal (995,158.00)1,087.00 0.00 (994,071.00)28310000 Def. FIT-Uncollectibles 108,154.00 0.00 0.00 108,154.0028311000Def. FIT-Injuries and Damages 310,942.00 0.00 0.00 310,942.0028312000Def. FIT - AFUDC Equity (475,857.00)0.00 (8,477.00)(484,334.00)28313000 Def. FIT - AFUDC Equity GU (344,899.57)0.00 (577.00)(345,476.57)28314000 (384,693.63)0.00 (1,867.73)(386,561.36)28350000 Def. SIT- Other 29,636.00 0.00 (51,133.00)(21,497.00)28353000 Def. SIT - Tank Painting (51,621.00)322.00 0.00 (51,299.00)28354000 Def. SIT-Pensions (97,351.00)7,375.00 0.00 (89,976.00)28355000 Def. SIT-Post Retrmnt Benefits 339,644.72 0.00 (1,015.00)338,629.7228356000Def. SIT-AFUDC Equity (107,939.00)0.00 (3,004.00)(110,943.00)28357000 Def. SIT-Excess Depreciation (1,611,786.13)11,383.89 0.00 (1,600,402.24)28358000 Def. SIT- Cost of Removal (220,533.00)386.00 0.00 (220,147.00)28359000 Def. SIT- Relocation (2,182.00)68.00 0.00 (2,114.00)28360000 Def. SIT- OCI Pension/PBOP 810,901.84 0.00 0.00 810,901.8428363000112,799.00 0.00 0.00 112,799.0028364000Def. SIT - AFUDC Equity GU (68,409.53)0.00 (205.00)(68,614.53)28365000 (99,688.90)0.00 (303.89)(99,992.79)28405000 3,531,015.00 0.00 0.00 3,531,015.00284060001,138,902.04 0.00 0.00 1,138,902.04284080000.07 0.00 0.00 0.0740105461(3,723,162.26)0.00 (1,912,341.18)(5,635,503.44)40106461 Meter Sale-Residential facili (4,685,682.95)0.00 (1,053,504.67)(5,739,187.62)40110461 (2,421,386.95)0.00 (1,216,324.43)(3,637,711.38)40111461 Meter Sale-Commercial facility (1,009,531.88)0.00 (222,781.50)(1,232,313.38)40120461 (13,814.63)0.00 (9,726.30)(23,540.93)40121461 Meter Sale-public auth fac (12,319.97)0.00 (2,080.95)(14,400.92)40136461 (6,368.55)0.00 (15,847.79)(22,216.34)40137461 (15,788.36)0.00 (17,441.33)(33,229.69)40140462 Private Fire protection facili (454,442.17)0.00 (119,791.82)(574,233.99)40145463 Public Fire protection facilit (3,535.94)0.00 0.00 (3,535.94)40200471 Miscellaneous service revenue (5,960.00)0.00 (1,160.00)(7,120.00)40205472 Rents from water property (1,992.09)0.00 0.00 (1,992.09)40245471 Turn on fees (6,970.00)0.00 (390.00)(7,360.00)40251474 198,407.51 0.00 (578.03)197,829.4840300474(2,335,423.00)0.00 (1,321,977.00)(3,657,400.00)40301474 Reg Unbill facility charge rev (131,437.00)275,767.00 0.00 144,330.0050000000Payroll Clearing 0.00 573,135.95 (573,135.95)0.0050100600Supv Lbr-SOS Ops Sup & Eng 12,186.83 2,718.06 (790.16)14,114.7350100601Supv Lbr-SOS Ops Lbr & Exp 31,149.22 7,279.59 (276.16)38,152.6550100603Supv Lbr-SOS Ops Misc 2,664.13 0.00 (294.15)2,369.9850100614Supv Lbr-SOS Maint Wlls&Spr (72,973.01)1,666.68 0.00 (71,306.33)50100620 5,000.18 1,052.58 0.00 6,052.7650100624Supv Lbr-Pump Ops Lbr & Exp 23,279.85 9,420.28 0.00 32,700.13501006302,828.18 748.84 0.00 3,577.02501006408,154.95 1,300.95 0.00 9,455.905010064215,938.44 2,474.48 0.00 18,412.9250100660Supv Lbr-T&D Ops Sup&Eng 3,581.36 2,433.35 0.00 6,014.7150100662Supv Lbr-T&D Ops Line Exp 20,779.17 6,191.36 0.00 26,970.5350100670Supv Lbr-T&D Maint Sup &Eng 1,424.29 440.00 0.00 1,864.2950100673Supv Lbr-T&D Maint - Main 4,626.92 591.38 0.00 5,218.3050100901Supv Lbr-Cust Acct Suprvsn 56,530.65 7,054.24 0.00 63,584.8950100903Supv Lbr-Cust Acct Rcrds&Coll 24,679.41 10,710.81 0.00 35,390.2250100920Supv Lbr-A&G Ops Salaries 940,596.50 165,049.45 (7,782.23)1,097,863.7250100932Supv Lbr-A&G Maint Plnt 1,761.81 228.41 0.00 1,990.2250105600Drct Lbr-SOS Ops Sup & Eng 586.21 400.80 0.00 987.0150105611Drct Lbr-SOS Maint Strctrs 16,859.10 2,352.17 0.00 19,211.27501056228,379.61 0.00 (1,644.41)6,735.2050105624Drct Lbr-Pump Ops Lbr & Exp 197,417.70 39,113.40 (2,390.35)234,140.75
SUZ-W-20-02IPUC DR 1AttachmentPage 88 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jun 30, 2018
Run on 10/09/20 at 05:31 PM Style: UWGNEBS
Period Beginning Ending
50105633 Drct Lbr-Pump Maint Equip 70,843.94 29,916.64 (48.55)100,712.0350105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 130,750.84 41,618.04 0.00 172,368.8850105651Drct Lbr-Wtr Tmt Maint Strct 16,959.61 0.00 (593.87)16,365.7450105652Drct Lbr-Wtr Tmt Maint Equip 22,458.42 2,264.65 0.00 24,723.0750105660Drct Lbr-T&D Ops Sup&Eng (190.74)0.00 0.00 (190.74)50105662 Drct Lbr-T&D Ops Line Ex 230,389.82 38,299.49 (3,409.17)265,280.1450105663Drct Lbr-T&D Ops Meter Exp 58,336.09 14,008.47 (1,129.81)71,214.7550105665Drct Lbr-T&D Ops Misc Ex 26,676.07 5,181.12 0.00 31,857.1950105672Drct Lbr-T&D Maint Rsrvrs&Stn 0.00 978.24 0.00 978.2450105673Drct Lbr-T&D Maint - Main 90,667.98 31,088.86 0.00 121,756.8450105675Drct Lbr-T&D Maint - Services 46,317.21 5,994.78 (305.95)52,006.0450105676Drct Lbr-T&D Maint - Meters 11,269.79 0.00 (324.13)10,945.6650105677Drct Lbr-T&D Maint - Hydrants 2,408.41 0.00 (315.03)2,093.3850105902Drct Lbr-Cust Acct Mtr Rdng 115,291.92 27,734.21 (2,074.93)140,951.2050105903Drct Lbr-Cust Acct Rcrds&Coll 232,919.91 49,202.13 (4,088.08)278,033.9650105920Drct Lbr-A&G Ops Salaries 417,131.98 91,691.72 (20,888.54)487,935.1650105932Drct Lbr-A&G Maint Plnt 2,034.48 187.41 0.00 2,221.8950120614S L T out-SOS Maint Wlls&Spr 82,284.00 0.00 0.00 82,284.0050120624S L T out-Pump Ops Lbr & Exp 3,860.05 0.00 (144.79)3,715.2650120660S L T out-T&D Ops Sup&Eng 4,682.75 0.00 (707.45)3,975.3050120901S L T out-Cust Acct Suprvsn (192.45)0.00 (38.49)(230.94)50120903 S L T out-Cust Acct Rcrds&Coll 564.00 0.00 0.00 564.0050120920S L T out-A&G Ops Salaries (546,431.00)3,916.57 (86,685.83)(629,200.26)50125665 D L T out-T&D Ops Misc Ex (26,495.47)0.00 (5,181.12)(31,676.59)50125903 (396.95)0.00 (79.39)(476.34)50125920 D L T out-A&G Ops Salaries (395,084.98)18,923.75 (86,550.72)(462,711.95)50300611 Material-SOS Maint Strctrs 3,184.52 2,157.85 0.00 5,342.3750300624Material-Pump Ops Lbr & Exp 16,531.41 5,449.29 0.00 21,980.7050300631Material-Pump Maint Strctrs 163.95 0.00 0.00 163.9550300632Material-Pump Maint Pwr Prd 1,872.36 0.00 (593.60)1,278.7650300633Material-Pump Maint Eq 3,876.91 0.00 0.00 3,876.9150300642Material-Wtr Tmt Ops Lbr&Exp 15,285.06 583.15 0.00 15,868.2150300651Material-Wtr Tmt Maint Strct 2,358.83 1,536.92 0.00 3,895.7550300662Material-T&D Ops Line Ex 7,729.31 0.00 0.00 7,729.3150300673Material-T&D Maint - Main 9,296.85 34.47 0.00 9,331.3250300675Material-T&D Maint - Services 27,019.86 2,608.29 0.00 29,628.1550300677Material-T&D Maint - Hydrants 6,581.03 0.00 0.00 6,581.0350300902Material-Cust Acct Mtr Rdng 91.66 50.73 0.00 142.3950310604Rent-SOS Ops 1,268.61 0.00 0.00 1,268.6150310921Rent-A&G Ops Off Suppl&Exp 4,123.15 720.43 0.00 4,843.5850400601Out Servs-SOS Ops Lbr & Exp 1,097.68 0.00 0.00 1,097.68504006133,250.00 0.00 0.00 3,250.0050400626Out Servs-Pump Ops Misc Exp 257.50 0.00 0.00 257.5050400632Out Servs-Pump Maint Pwr Prd 26,383.98 255.00 0.00 26,638.9850400633Out Servs-Pump Maint Eq 2,773.40 3,414.98 0.00 6,188.3850400635Out Servs-Wtr Tmt Lab Testing 30,273.00 11,679.20 0.00 41,952.2050400641Out Servs-Wtr Tmt 0.00 630.00 0.00 630.005040064319,398.79 0.00 0.00 19,398.7950400651Out Servs-Wtr Tmt Maint Strct 3,534.43 4,327.44 0.00 7,861.8750400662Out Servs-T&D Ops Line Ex 9,758.01 2,804.93 0.00 12,562.94504006757,065.05 725.51 0.00 7,790.5650400902Out Servs-Cust Acct Mtr Rdng 56,891.83 5,827.50 0.00 62,719.335040090338,304.16 10,876.60 0.00 49,180.7650400905Out Servs-Cust Acct Misc Exp 226.77 0.00 0.00 226.775040092018,269.75 5,413.57 0.00 23,683.32504009215,441.89 0.00 0.00 5,441.8950400923Out Servs-A&G Ops 20,263.28 1,737.47 0.00 22,000.7550405903Print & Postage-Cust Acct Rcrd 113,985.09 24,334.94 0.00 138,320.0350605602Prchsd Wtr-SOS Ops 140,195.15 4,538.99 0.00 144,734.1450610623667,602.82 245,130.62 0.00 912,733.4450610665Prchsd Pwr-T&D Ops Misc Ex 108,301.41 25,477.51 0.00 133,778.9250620626Utilities-Pump Ops Misc Exp 1,018.82 145.15 0.00 1,163.9750620633Utilities-Pump Maint Eq 1,033.31 58.63 0.00 1,091.9450620651Utilities-Wtr Tmt Maint Strct 18,015.42 0.00 (357,772.64)(339,757.22)50620665 Utilities-T&D Ops Misc Exp 4,446.13 681.55 0.00 5,127.6850620921Utilities-A&G Ops Off Suppl 10,279.40 1,485.02 0.00 11,764.42506256438,862.00 714.00 0.00 9,576.0050635614Chmcals-SOS Maint Wlls&Spr 14,988.84 1,408.43 0.00 16,397.275063564138,219.84 35,657.85 0.00 73,877.6950645000Trnsprt Cst-ES 324,901.35 67,133.99 0.00 392,035.34506456001,233.59 295.73 0.00 1,529.32506456012,877.18 668.32 0.00 3,545.5050645603Trnsprt Cst-SOS Ops Misc 164.74 61.33 0.00 226.0750645611Trnsprt Cst-SOS Maint Strctrs 1,492.44 291.95 0.00 1,784.39506456141,259.13 224.58 0.00 1,483.7150645620489.65 122.52 0.00 612.1750645622577.01 47.47 0.00 624.485064562424,260.90 5,140.28 0.00 29,401.1850645630272.80 80.15 0.00 352.9550645631Trnsprt Cst-Pump Maint Strctrs 486.20 206.46 0.00 692.6650645633Trnsprt Cst-Pump Maint Eq 6,633.04 2,451.52 0.00 9,084.5650645640765.23 165.48 0.00 930.71
SUZ-W-20-02IPUC DR 1AttachmentPage 89 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jun 30, 2018
Run on 10/09/20 at 05:31 PM Style: UWGNEBS
Period Beginning Ending
50645651 Trnsprt Cst-Wtr Tmt Maint Strc 1,574.56 159.91 0.00 1,734.4750645652Trnsprt Cst-Wtr Tmt Maint Eq 2,103.67 362.92 0.00 2,466.5950645660Trnsprt Cst-T&D Ops Sup&Eng 1,100.51 94.73 0.00 1,195.2450645662Trnsprt Cst-T&D Ops Line Ex 20,724.88 6,692.88 0.00 27,417.76506456636,040.72 1,465.05 0.00 7,505.7750645665Trnsprt Cst-T&D Ops Misc Ex 17.55 0.00 0.00 17.5550645670138.66 46.54 0.00 185.20506456720.00 59.78 0.00 59.7850645673Trnsprt Cst-T&D Maint - Main 9,503.94 2,553.17 0.00 12,057.11506456754,774.05 780.45 0.00 5,554.5050645676Trnsprt Cst-T&D Maint - Meters 1,238.30 34.62 0.00 1,272.9250645677423.24 0.00 0.00 423.2450645901Trnsprt Cst-Cust Acct Suprvsn 4,532.29 577.26 0.00 5,109.5550645902Trnsprt Cst-Cust Acct Mtr Rdng 10,822.63 2,773.28 0.00 13,595.915064590327,287.25 6,093.57 0.00 33,380.8250645920Trnsprt Cst-A&G Salaries 40,498.78 7,519.97 0.00 48,018.7550645932Trnsprt Cst-A&G Maint Plnt 334.36 59.59 0.00 393.9550646000Transportation Cost -Trnsfrred (324,901.35)0.00 (67,133.99)(392,035.34)50650603 Office Exp-SOS Ops Misc 542.00 0.00 0.00 542.0050650626Office Exp-Pump Ops Misc Exp 17,230.10 3,691.63 0.00 20,921.7350650661Office Exp-T&D Ops Strg Faclt 10,252.69 2,035.51 0.00 12,288.2050650662Office Exp-T&D Ops Line Ex 1,958.36 0.00 0.00 1,958.3650650665Office Exp-T&D Ops Misc Ex 273.06 0.00 0.00 273.06506509034,446.95 586.68 0.00 5,033.6350650921Office Exp-A&G Ops Off Suppl 94,754.60 11,358.37 0.00 106,112.975065092340,000.00 8,000.00 0.00 48,000.0050650930Office Exp-A&G Ops Misc Gen 44,766.50 3,183.50 (999.55)46,950.4550651660Advertising Exp-A&G 73,572.87 19,559.18 0.00 93,132.0550655631Misc Exp-Pump Maint Strctrs 36,404.89 2,411.93 0.00 38,816.8250655632Misc Exp-Pump Maint Pwr Prd 254.49 0.00 0.00 254.4950655651Misc Exp-Wtr Tmt Maint Strct 5,357.77 1,194.50 0.00 6,552.2750655672989.00 0.00 0.00 989.0050655673Misc Exp-T&D Maint - Main 25.00 0.00 0.00 25.0050655675Misc Exp-T&D Maint - Services 2,770.00 70.00 0.00 2,840.0050655905Misc Exp-Cust Acct Misc Exp (20.30)0.00 0.00 (20.30)70100403 Depreciation - Utility Plant 4,045,700.47 815,993.09 0.00 4,861,693.5670203408Real Estate Tax 867,346.65 173,469.33 0.00 1,040,815.9870250408Payroll Taxes 217,087.75 40,940.47 (617.33)257,410.89708004301,662,836.35 328,020.53 0.00 1,990,856.8870900419Interest income (5,629.22)0.00 (1,128.66)(6,757.88)71000431 Other interest 670.37 2,660.25 (374.27)2,956.3571050419AFUDC Gross Up (25,377.66)0.00 (5,823.62)(31,201.28)71051419 AFUDC Debt (34,584.94)0.00 (8,103.31)(42,688.25)71052419 AFUDC Equity (69,152.76)0.00 (16,176.59)(85,329.35)71200422 Gain - Disposition of Property (500.00)0.00 (500.00)(1,000.00)71251418 Misc Non Oper Rental Income (23,626.58)0.00 (4,008.29)(27,634.87)71252426 Misc Income/Deduction (1,437.48)0.00 0.00 (1,437.48)71253426 Non Recoverable 53,229.65 5,028.70 (1,990.10)56,268.2571255406Amort of Util Plt Acquis Adj 8,630.00 2,200.00 (474.00)10,356.0080100409Current-federal 599,419.00 527,565.00 0.00 1,126,984.0080150409Current-state 199,772.00 184,395.00 0.00 384,167.0080200410(419,199.07)95,063.00 0.00 (324,136.07)80250410 Deferred-State Income taxes (135,242.00)35,941.00 0.00 (99,301.00)80400411 Investment Tax Cr,amortization (20,100.00)0.00 (4,020.00)(24,120.00)90400904 113,146.63 12,748.82 (223.31)125,672.14908509231,876,848.17 345,524.06 0.00 2,222,372.2390890426125,405.77 23,678.77 (23.36)149,061.1890950000F B T-ES (1,408,711.05)0.00 (249,011.90)(1,657,722.95)90950600 F B T-SOS Ops Sup & Eng 6,366.54 1,207.05 0.00 7,573.5990950601F B T-SOS Ops Lbr & Exp 15,079.70 2,727.17 0.00 17,806.8790950603F B T-SOS Ops Misc 779.96 250.30 0.00 1,030.2690950611F B T-SOS Maint Strctrs 7,277.71 1,191.36 0.00 8,469.0790950614F B T-SOS Maint Wlls&Spr 6,475.72 916.45 0.00 7,392.1790950620F B T-Pump Ops Sup & Eng 2,453.82 499.95 0.00 2,953.7790950622F B T-Pump Ops Pwr Prd Lbr 3,015.96 193.72 0.00 3,209.6890950624F B T-Pump Ops Lbr & Exp 122,927.57 20,975.98 0.00 143,903.5590950630F B T-Pump Maint Sup&Eng 1,369.00 327.05 0.00 1,696.0590950631F B T-Pump Maint Strctrs 2,199.36 842.49 0.00 3,041.8590950633F B T-Pump Maint Eq 33,876.69 10,003.94 0.00 43,880.6390950640F B T-Wtr Tmt Ops Sup&Eng 3,859.84 675.19 0.00 4,535.0390950642F B T-Wtr Tmt Ops Lbr&Exp 76,293.59 18,007.68 0.00 94,301.2790950651F B T-Wtr Tmt Maint Strct 7,944.81 652.54 0.00 8,597.3590950652F B T-Wtr Tmt Maint Equip 10,629.60 1,480.97 0.00 12,110.5790950660F B T-T&D Ops Sup&Eng 6,010.85 386.60 0.00 6,397.4590950662F B T-T&D Ops Line Ex 102,660.53 27,311.65 0.00 129,972.1890950663F B T-T&D Ops Meter Exp 30,549.80 5,978.44 0.00 36,528.2490950665F B T-T&D Ops Misc Ex 79.53 0.00 0.00 79.5390950670F B T-T&D Maint Sup & Eng 689.59 189.90 0.00 879.4990950672F B T-T&D Maint Rsrvrs&Stn 0.00 243.94 0.00 243.9490950673F B T-T&D Maint - Main 49,980.21 10,418.71 0.00 60,398.9290950675F B T-T&D Maint - Services 24,404.37 3,184.85 0.00 27,589.2290950676F B T-T&D Maint - Meters 5,956.33 141.26 0.00 6,097.59
SUZ-W-20-02IPUC DR 1AttachmentPage 90 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jun 30, 2018
Run on 10/09/20 at 05:31 PM Style: UWGNEBS
Period Beginning Ending
90950901 F B T-Cust Acct Suprvsn 22,937.74 2,355.63 0.00 25,293.3790950902F B T-Cust Acct Mtr Rdng 54,417.49 11,316.92 0.00 65,734.4190950903F B T-Cust Acct Rcrds&Coll 138,013.20 24,866.15 0.00 162,879.3590950920F B T-A&G Salaries 206,762.90 30,686.82 0.00 237,449.7290950932F B T-A&G Maint Plnt 1,748.22 243.19 0.00 1,991.4191400924Liability Insurance-A&G Ops 99.99 0.00 0.00 99.999146092570,636.20 12,080.61 0.00 82,716.8191500926Pension-A&G Ops 532,555.01 106,511.00 0.00 639,066.0191550926(94,421.67)0.00 (18,884.33)(113,306.00)91700926 586,112.16 94,205.52 (2,378.54)677,939.149180092694,489.69 16,233.50 0.00 110,723.1991850000Other Employee Benefits-ES 1,178.74 0.00 0.00 1,178.7491850926(2,353.09)0.00 0.00 (2,353.09)91860926 (2,796.52)1,043.80 0.00 (1,752.72)91900928 53,275.80 0.00 0.00 53,275.809200092814,913.35 2,982.67 0.00 17,896.02920509304,861.10 972.22 0.00 5,833.32920529304,885.75 977.15 0.00 5,862.909205367223,236.98 4,647.40 0.00 27,884.38920569304,605.00 921.00 0.00 5,526.0092061623107,355.00 21,471.00 0.00 128,826.009206493017,217.02 2,870.20 0.00 20,087.229220093029,108.48 8,565.03 0.00 37,673.5192200932Uni&Sfty Eq-A&G Maint Plnt 89.97 0.00 0.00 89.97923009301,763.33 4,666.39 0.00 6,429.7292600923(0.65)0.00 0.00 (0.65)92600930 (6,222.02)0.00 0.00 (6,222.02)92600932 21,107.74 3,333.06 0.00 24,440.80UW All Accounts (0.00)16,230,042.89 (16,230,042.90)(0.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 91 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jul 31, 2018
Run on 10/09/20 at 05:33 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 429,937,750.44 2,308,959.74 (5,670.28)432,241,039.9010600000Cnstrction Csts Not Classified 11,592,683.56 534,681.36 (2,299,583.70)9,827,781.2210700000Construction work in progress 10,244,901.34 3,097,052.04 (1,808,939.07)11,533,014.3110750000CWIP – Suspense 1,062.79 3,675.80 (2,453.33)2,285.2610800000Utility Accumulated Depr (119,811,194.47)12,211.29 (818,601.04)(120,617,584.22)10810000 Retirement work in progress 557,694.88 31,001.61 (73,852.16)514,844.3310900000Accumulated Cost of Removal 1,434,583.52 6,773.19 (846.57)1,440,510.1411100000Utility Accumulated Depr -CIAC (37,201,636.76)0.00 (231,196.60)(37,432,833.36)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (184,469.18)474.00 (2,200.00)(186,195.18)12100000 Non-Utility Property 11,053.83 0.00 0.00 11,053.8313120000Collections41,000.00 0.00 0.00 41,000.0013150000Operating Cash Acct - Citi 42.39 0.00 0.00 42.3913501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 2,479,274.82 857,058.53 0.00 3,336,333.3514201000AR Cash Accrual (875,256.17)0.00 (671,815.40)(1,547,071.57)14309000 Accounts Receivable-Other 476,088.90 0.00 (5,537.37)470,551.5314310000AR - M&J billed 0.00 0.00 0.00 0.0014400000Provision Uncllctble Acct (Cr)(300,000.00)0.00 0.00 (300,000.00)14410000 Provision Uncllctble Acct-Othr (11,000.00)0.00 0.00 (11,000.00)14605000 IC Money Pool Receivable (5,277,447.48)2,658,647.40 (1,034,400.29)(3,653,200.37)15000000 Capital&Maint Inv Nonexempt 123,916.67 3,699.04 0.00 127,615.7115010000285,946.78 0.00 0.00 285,946.7815020000Other Inventory 65,781.66 2,250.47 (3,745.33)64,286.8015030000Chemical Inventory 50,180.37 14,299.92 (21,965.52)42,514.7716599000Prepaid Expenses-Other 24,000.00 0.00 (8,000.00)16,000.0017300000Unbilled Revenue 6,928,569.00 2,061,996.00 0.00 8,990,565.0018300000Prelim Survey and Inv. Chrgs 935,156.85 86,376.89 (8,226.49)1,013,307.2518404000Clearing - Capital Work Order 938.58 0.10 (0.18)938.49186090001,693,388.63 1,129.60 (56,221.00)1,638,297.23186200001,115,290.29 0.00 0.00 1,115,290.2918621000Dfrrd Relocation Exp - Approve 29,314.55 0.00 (977.15)28,337.40186230001,211,284.07 7,365.07 0.00 1,218,649.1418625000Deferred Pwr Costs - Approved 128,826.89 0.00 (21,471.00)107,355.8918650000(425,063.71)0.00 (4,647.39)(429,711.10)18653000 (310,638.97)0.00 (2,884.07)(313,523.04)18680000 Deferred rate charges 17,895.98 0.00 (2,982.67)14,913.3118699000Other Regulatory Assets 17,609.40 0.00 (1,018.22)16,591.1818714000466,705.44 21,024.20 0.00 487,729.6419010000Def. Federal Inc Taxes- Other (20,153.18)0.00 (16,485.00)(36,638.18)19012000 Def State Income Taxes- Other 47,980.37 0.00 (5,841.00)42,139.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019101000Def. FIT-FAS109 ITC 115,870.00 0.00 (844.20)115,025.8019103000Def. FIT-F71/F109 G/U ITC 52,098.60 0.00 (297.48)51,801.1219131000Def.SIT-FAS109 ITC 48,904.95 0.00 (224.41)48,680.5419132000Def. SIT-F71/F109 G/U ITC 33,166.15 0.00 (23.77)33,142.3820100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (81,437,834.97)0.00 0.00 (81,437,834.97)21600000 RE - Cumulated Income (94,168,736.78)0.00 0.00 (94,168,736.78)21800000 AOCI - Pension 9,097,360.79 0.00 0.00 9,097,360.7921805000AOCI - PBOP (867,726.03)0.00 0.00 (867,726.03)23200000 Accounts Payable (1,709,253.08)1,075,277.44 (33,827.78)(667,803.42)23210000 Accounts Payable Reversing (27,885.62)0.00 (7,849.44)(35,735.06)23211000 (85,000.12)0.00 (41,219.78)(126,219.90)23220000 AP - Inventory Accrued 0.00 0.00 (298.34)(298.34)23601000 Property Taxes Accrued (1,040,815.98)0.00 (173,469.33)(1,214,285.31)23610000 Franchise taxes Accrued (111,701.58)111,701.58 (155,440.07)(155,440.07)23641000 Federal Income Tax Accrued (5,169,840.88)0.00 (275,943.71)(5,445,784.59)23651000 State Income Tax Accrued (2,787,207.67)0.00 (149,983.41)(2,937,191.08)23661000 FICA Tax Accrued (36,159.91)14,203.51 0.00 (21,956.40)23662000 (114.03)45.88 (9.80)(77.95)23663000 (1,013.68)518.11 0.00 (495.57)23670000 Sales & Use Taxes Accrued (40,762.64)0.00 (1,094.18)(41,856.82)23699000 Other Accrued Taxes (17,177.16)68,146.50 (23,199.56)27,769.7824205000Accrued - Payroll (500,015.17)224,419.46 (15,873.87)(291,469.58)24215000 Accrued - Power (366,627.68)0.00 (99,449.16)(466,076.84)24245000 Accrued - Vacation (55,260.00)0.00 0.00 (55,260.00)24246000 Accrued - Bonus (165,166.62)0.00 (27,527.77)(192,694.39)24247000 Accrued - Employee Related 0.00 0.00 0.00 0.0024248000Accr - Employee Related Other (9,612.96)16,982.43 (17,879.88)(10,510.41)24299000 Accrued Other (4,503.28)0.00 (8,813.44)(13,316.72)24301000 Employee W/hg-401K 25,744.64 52,287.87 (78,077.19)(44.68)24306000 Employee withholding – PAC 50.00 100.00 (200.00)(50.00)24330000 Employee Withholding- Other (115.00)0.00 0.00 (115.00)25200000 Advances for Construction (5,284,372.76)17,680.00 0.00 (5,266,692.76)25200001 CWIP non-taxable advances 397,588.46 17,680.00 (17,680.00)397,588.4625201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (1,674,898.00)55,300.00 0.00 (1,619,598.00)25316000 (4,242,354.04)0.00 0.00 (4,242,354.04)25317000 (197,829.48)0.00 (492.76)(198,322.25)
SUZ-W-20-02IPUC DR 1AttachmentPage 92 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jul 31, 2018
Run on 10/09/20 at 05:33 PM Style: UWGNEBS
Period Beginning Ending
25380000 Other Deferred Credits (295,208.01)0.00 0.00 (295,208.01)25390000 Accrued SE LTIP (16,178.00)0.00 (752.00)(16,930.00)25402000 DefRegLiab F71/F109-Fed:ITC (250,037.70)1,389.86 0.00 (248,647.84)25500000 Deferred ITC (639,754.00)4,020.00 0.00 (635,734.00)26310000 Pension Accrued (10,697,544.98)82,876.00 0.00 (10,614,668.98)27100000 Contribution in Aid of Cnstrct (116,116,097.69)1,117.94 (275,933.03)(116,390,912.78)27100001 CWIP non-taxable CIAC (4,983,502.60)106,275.08 (47,005.63)(4,924,233.15)27100002 In Service non-taxable CIAC (1,619,644.65)279,489.11 (93,812.26)(1,433,967.80)27101000 Taxable CIAC - Serv Laterals (3,944,070.83)0.00 (69,552.02)(4,013,622.85)27101001 CWIP taxable CIAC (989,266.33)11,645.16 (1,037,078.86)(2,014,700.03)27101002 In Service taxable CIAC (382,360.24)69,552.02 (7,277.09)(320,085.31)27110000 37,201,636.76 231,196.60 0.00 37,432,833.3628203000Def. FIT-MACRS (10,106,657.10)65,204.76 0.00 (10,041,452.33)28206000 Def. FIT- OCI Pension/PBOP 2,195,178.40 0.00 0.00 2,195,178.4028211000Def. FIT Benefit on DSIT 382,157.00 0.00 0.00 382,157.0028300000Def. FIT-Other (244,620.00)0.00 (416,964.79)(661,584.79)28301000 Def. FIT-Tank Painting (227,259.00)0.00 (5,450.00)(232,709.00)28302000 Def. FIT-Rate Expenses (8,070.00)0.00 (3,498.00)(11,568.00)28303000 Def. FIT-Deferred Charges 108,658.00 0.00 (11,215.00)97,443.0028304000Def. FIT-Relocation Expense (10,283.00)0.00 (1,146.00)(11,429.00)28305000 Def. FIT-M_S Fees 458,444.00 0.00 0.00 458,444.0028306000Def. FIT-Pensions (593,455.00)0.00 (55,658.00)(649,113.00)28307000 Def. FIT-PEBOP 728,069.85 26,330.00 0.00 754,399.8528308000Def. FIT-Cost of Removal (994,071.00)77,191.00 0.00 (916,880.00)28310000 Def. FIT-Uncollectibles 108,154.00 0.00 0.00 108,154.0028311000Def. FIT-Injuries and Damages 310,942.00 0.00 0.00 310,942.0028312000Def. FIT - AFUDC Equity (484,334.00)16,220.00 0.00 (468,114.00)28313000 Def. FIT - AFUDC Equity GU (345,476.57)0.00 (81,398.00)(426,874.57)28314000 (386,561.36)0.00 (255,472.76)(642,034.13)28350000 Def. SIT- Other (21,497.00)0.00 (161,957.30)(183,454.30)28353000 Def. SIT - Tank Painting (51,299.00)0.00 (1,931.00)(53,230.00)28354000 Def. SIT-Pensions (89,976.00)0.00 (19,719.00)(109,695.00)28355000 Def. SIT-Post Retrmnt Benefits 338,629.72 9,329.00 0.00 347,958.7228356000Def. SIT-AFUDC Equity (110,943.00)5,747.00 0.00 (105,196.00)28357000 Def. SIT-Excess Depreciation (1,600,402.24)0.00 (1,133.03)(1,601,535.27)28358000 Def. SIT- Cost of Removal (220,147.00)27,348.00 0.00 (192,799.00)28359000 Def. SIT- Relocation (2,114.00)0.00 (406.00)(2,520.00)28360000 Def. SIT- OCI Pension/PBOP 810,901.84 0.00 0.00 810,901.8428363000112,799.00 0.00 0.00 112,799.0028364000Def. SIT - AFUDC Equity GU (68,614.53)0.00 (28,839.00)(97,453.53)28365000 (99,992.79)0.00 (50,738.96)(150,731.76)28405000 3,531,015.00 0.00 0.00 3,531,015.00284060001,138,902.04 0.00 0.00 1,138,902.04284080000.07 0.00 0.00 0.0740105461(5,635,503.44)0.00 (2,925,830.62)(8,561,334.06)40106461 Meter Sale-Residential facili (5,739,187.62)0.00 (848,263.77)(6,587,451.39)40110461 (3,637,711.38)0.00 (1,354,023.83)(4,991,735.21)40111461 Meter Sale-Commercial facility (1,232,313.38)0.00 (196,885.35)(1,429,198.73)40120461 (23,540.93)0.00 (31,017.81)(54,558.74)40121461 Meter Sale-public auth fac (14,400.92)0.00 (5,668.71)(20,069.63)40136461 (22,216.34)0.00 (3,165.22)(25,381.56)40137461 (33,229.69)0.00 (1,058.90)(34,288.59)40140462 Private Fire protection facili (574,233.99)0.00 (71,984.38)(646,218.37)40145463 Public Fire protection facilit (3,535.94)0.00 0.00 (3,535.94)40200471 Miscellaneous service revenue (7,120.00)0.00 (1,440.00)(8,560.00)40205472 Rents from water property (1,992.09)0.00 0.00 (1,992.09)40245471 Turn on fees (7,360.00)0.00 (810.00)(8,170.00)40251474 197,829.48 492.76 0.00 198,322.2540300474(3,657,400.00)0.00 (1,943,186.00)(5,600,586.00)40301474 Reg Unbill facility charge rev 144,330.00 0.00 (118,810.00)25,520.0050000000Payroll Clearing 0.00 584,884.29 (584,884.29)0.0050100600Supv Lbr-SOS Ops Sup & Eng 14,114.73 3,834.34 (1,329.72)16,619.3550100601Supv Lbr-SOS Ops Lbr & Exp 38,152.65 5,577.54 (716.94)43,013.2550100603Supv Lbr-SOS Ops Misc 2,369.98 0.00 (501.88)1,868.1050100614Supv Lbr-SOS Maint Wlls&Spr (71,306.33)387.27 0.00 (70,919.06)50100620 6,052.76 1,102.71 0.00 7,155.4750100624Supv Lbr-Pump Ops Lbr & Exp 32,700.13 12,474.40 0.00 45,174.53501006303,577.02 0.00 (12.70)3,564.32501006409,455.90 262.31 0.00 9,718.215010064218,412.92 5,353.98 0.00 23,766.9050100660Supv Lbr-T&D Ops Sup&Eng 6,014.71 1,908.16 0.00 7,922.8750100662Supv Lbr-T&D Ops Line Exp 26,970.53 16,657.99 0.00 43,628.5250100670Supv Lbr-T&D Maint Sup &Eng 1,864.29 198.84 0.00 2,063.1350100673Supv Lbr-T&D Maint - Main 5,218.30 177.41 0.00 5,395.7150100901Supv Lbr-Cust Acct Suprvsn 63,584.89 6,323.04 (926.50)68,981.4350100903Supv Lbr-Cust Acct Rcrds&Coll 35,390.22 11,286.99 0.00 46,677.2150100920Supv Lbr-A&G Ops Salaries 1,097,863.72 162,952.64 (8,066.74)1,252,749.6250100932Supv Lbr-A&G Maint Plnt 1,990.22 686.28 (311.46)2,365.0450105600Drct Lbr-SOS Ops Sup & Eng 987.01 0.00 (200.40)786.6150105611Drct Lbr-SOS Maint Strctrs 19,211.27 4,356.39 0.00 23,567.66501056226,735.20 0.00 (388.44)6,346.7650105624Drct Lbr-Pump Ops Lbr & Exp 234,140.75 29,611.10 (147.18)263,604.67
SUZ-W-20-02IPUC DR 1AttachmentPage 93 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jul 31, 2018
Run on 10/09/20 at 05:33 PM Style: UWGNEBS
Period Beginning Ending
50105631 Drct Lbr-Pump Maint Strctrs 7,993.23 988.60 0.00 8,981.8350105633Drct Lbr-Pump Maint Equip 100,712.03 17,872.41 (831.07)117,753.3750105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 172,368.88 48,752.86 (32.94)221,088.8050105651Drct Lbr-Wtr Tmt Maint Strct 16,365.74 1,584.34 0.00 17,950.0850105652Drct Lbr-Wtr Tmt Maint Equip 24,723.07 5,112.79 0.00 29,835.8650105660Drct Lbr-T&D Ops Sup&Eng (190.74)0.00 0.00 (190.74)50105662 Drct Lbr-T&D Ops Line Ex 265,280.14 2,342.78 (8,688.49)258,934.4350105663Drct Lbr-T&D Ops Meter Exp 71,214.75 16,450.73 (123.36)87,542.1250105664Drct Lbr-T&D Ops Cust instl 0.00 180.19 0.00 180.1950105665Drct Lbr-T&D Ops Misc Ex 31,857.19 6,661.44 (1,233.60)37,285.0350105671Drct Lbr-T&D Maint Strctrs 0.00 36.83 0.00 36.8350105672Drct Lbr-T&D Maint Rsrvrs&Stn 978.24 0.00 (489.12)489.1250105673Drct Lbr-T&D Maint - Main 121,756.84 33,948.23 0.00 155,705.0750105675Drct Lbr-T&D Maint - Services 52,006.04 23,691.24 (15.82)75,681.4650105676Drct Lbr-T&D Maint - Meters 10,945.66 5,086.64 0.00 16,032.3050105677Drct Lbr-T&D Maint - Hydrants 2,093.38 826.81 0.00 2,920.1950105902Drct Lbr-Cust Acct Mtr Rdng 140,951.20 31,155.84 (2,738.80)169,368.2450105903Drct Lbr-Cust Acct Rcrds&Coll 278,033.96 67,599.43 (4,427.45)341,205.9450105920Drct Lbr-A&G Ops Salaries 487,935.16 94,245.94 (19,329.20)562,851.9050105932Drct Lbr-A&G Maint Plnt 2,221.89 198.84 0.00 2,420.7350110600S L T-SOS Ops Sup & Eng 0.00 1,403.08 0.00 1,403.0850120614S L T out-SOS Maint Wlls&Spr 82,284.00 0.00 0.00 82,284.0050120624S L T out-Pump Ops Lbr & Exp 3,715.26 0.00 (144.79)3,570.4750120660S L T out-T&D Ops Sup&Eng 3,975.30 0.00 (707.45)3,267.8550120901S L T out-Cust Acct Suprvsn (230.94)0.00 (38.49)(269.43)50120903 S L T out-Cust Acct Rcrds&Coll 564.00 0.00 0.00 564.0050120920S L T out-A&G Ops Salaries (629,200.26)4,393.61 (85,246.05)(710,052.70)50125664 D L T out-T&D Ops Cust instl 0.00 0.00 (180.19)(180.19)50125665 D L T out-T&D Ops Misc Ex (31,676.59)0.00 (5,427.84)(37,104.43)50125903 (476.34)0.00 (79.39)(555.73)50125920 D L T out-A&G Ops Salaries (462,711.95)12,982.41 (84,580.71)(534,310.25)50300611 Material-SOS Maint Strctrs 5,342.37 0.00 0.00 5,342.3750300624Material-Pump Ops Lbr & Exp 21,980.70 0.00 (506.21)21,474.4950300631Material-Pump Maint Strctrs 163.95 0.00 0.00 163.9550300632Material-Pump Maint Pwr Prd 1,278.76 47.67 0.00 1,326.4350300633Material-Pump Maint Eq 3,876.91 488.50 0.00 4,365.4150300642Material-Wtr Tmt Ops Lbr&Exp 15,868.21 3,207.53 (80.00)18,995.7450300651Material-Wtr Tmt Maint Strct 3,895.75 71.21 0.00 3,966.9650300662Material-T&D Ops Line Ex 7,729.31 0.00 0.00 7,729.3150300673Material-T&D Maint - Main 9,331.32 499.47 0.00 9,830.7950300675Material-T&D Maint - Services 29,628.15 8,645.87 0.00 38,274.0250300677Material-T&D Maint - Hydrants 6,581.03 0.00 0.00 6,581.0350300902Material-Cust Acct Mtr Rdng 142.39 118.07 0.00 260.4650310604Rent-SOS Ops 1,268.61 0.00 0.00 1,268.6150310921Rent-A&G Ops Off Suppl&Exp 4,843.58 2,410.86 0.00 7,254.4450400601Out Servs-SOS Ops Lbr & Exp 1,097.68 0.00 0.00 1,097.68504006133,250.00 0.00 0.00 3,250.0050400626Out Servs-Pump Ops Misc Exp 257.50 0.00 0.00 257.5050400632Out Servs-Pump Maint Pwr Prd 26,638.98 2,618.50 0.00 29,257.4850400633Out Servs-Pump Maint Eq 6,188.38 2,160.00 0.00 8,348.3850400635Out Servs-Wtr Tmt Lab Testing 41,952.20 23,565.40 0.00 65,517.6050400641Out Servs-Wtr Tmt 630.00 0.00 0.00 630.005040064319,398.79 0.00 0.00 19,398.7950400651Out Servs-Wtr Tmt Maint Strct 7,861.87 159.00 0.00 8,020.8750400652Out Servs-Wtr Tmt Maint Equip 0.00 15,770.00 0.00 15,770.0050400662Out Servs-T&D Ops Line Ex 12,562.94 2,332.37 0.00 14,895.31504006720.00 8,599.00 0.00 8,599.00504006757,790.56 0.00 (742.49)7,048.0750400902Out Servs-Cust Acct Mtr Rdng 62,719.33 13,310.09 0.00 76,029.425040090349,180.76 8,720.19 0.00 57,900.9550400905Out Servs-Cust Acct Misc Exp 226.77 0.00 0.00 226.775040092023,683.32 3,677.30 0.00 27,360.62504009215,441.89 150.00 0.00 5,591.8950400923Out Servs-A&G Ops 22,000.75 2,581.18 0.00 24,581.9350405903Print & Postage-Cust Acct Rcrd 138,320.03 22,413.40 0.00 160,733.4350605602Prchsd Wtr-SOS Ops 144,734.14 0.00 0.00 144,734.1450610623912,733.44 307,741.55 0.00 1,220,474.9950610665Prchsd Pwr-T&D Ops Misc Ex 133,778.92 36,175.69 0.00 169,954.6150620626Utilities-Pump Ops Misc Exp 1,163.97 134.19 0.00 1,298.1650620633Utilities-Pump Maint Eq 1,091.94 60.64 0.00 1,152.5850620651Utilities-Wtr Tmt Maint Strct (339,757.22)717.94 0.00 (339,039.28)50620665 Utilities-T&D Ops Misc Exp 5,127.68 648.35 0.00 5,776.0350620921Utilities-A&G Ops Off Suppl 11,764.42 1,620.84 0.00 13,385.26506256439,576.00 5,040.00 0.00 14,616.0050635614Chmcals-SOS Maint Wlls&Spr 16,397.27 0.00 0.00 16,397.275063564173,877.69 62,129.46 0.00 136,007.1550645000Trnsprt Cst-ES 392,035.34 74,096.99 (232.09)465,900.24506456001,529.32 367.64 (1.13)1,895.83506456013,545.50 670.75 (2.08)4,214.1750645603Trnsprt Cst-SOS Ops Misc 226.07 0.00 0.00 226.0750645611Trnsprt Cst-SOS Maint Strctrs 1,784.39 414.55 (1.29)2,197.65506456141,483.71 132.15 (0.41)1,615.45
SUZ-W-20-02IPUC DR 1AttachmentPage 94 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jul 31, 2018
Run on 10/09/20 at 05:33 PM Style: UWGNEBS
Period Beginning Ending
50645622 Trnsprt Cst-Pump Ops Pwr Prd L 624.48 0.00 0.00 624.485064562429,401.18 5,113.25 (15.85)34,498.5850645630352.95 68.43 (0.21)421.1750645631Trnsprt Cst-Pump Maint Strctrs 692.66 173.92 (0.54)866.0450645633Trnsprt Cst-Pump Maint Eq 9,084.56 2,365.29 (7.33)11,442.5250645640930.71 115.43 (0.36)1,045.785064564219,333.05 5,592.61 (17.34)24,908.3250645651Trnsprt Cst-Wtr Tmt Maint Strc 1,734.47 175.31 (0.54)1,909.2450645652Trnsprt Cst-Wtr Tmt Maint Eq 2,466.59 491.28 (1.52)2,956.3550645660Trnsprt Cst-T&D Ops Sup&Eng 1,195.24 76.75 (0.24)1,271.7550645662Trnsprt Cst-T&D Ops Line Ex 27,417.76 4,565.86 (14.15)31,969.47506456637,505.77 1,774.36 (5.50)9,274.6350645665Trnsprt Cst-T&D Ops Misc Ex 17.55 0.00 0.00 17.5550645670185.20 40.96 (0.13)226.0350645671Trnsprt Cst-T&D Maint Strctrs 0.00 3.25 (0.01)3.245064567259.78 0.00 0.00 59.7850645673Trnsprt Cst-T&D Maint - Main 12,057.11 3,396.92 (10.53)15,443.50506456755,554.50 1,836.58 (5.69)7,385.3950645676Trnsprt Cst-T&D Maint - Meters 1,272.92 331.51 (1.03)1,603.4050645677423.24 56.66 (0.18)479.7250645901Trnsprt Cst-Cust Acct Suprvsn 5,109.55 543.57 (1.69)5,651.4350645902Trnsprt Cst-Cust Acct Mtr Rdng 13,595.91 3,248.35 (10.07)16,834.195064590333,380.82 7,855.40 (24.35)41,211.8750645920Trnsprt Cst-A&G Salaries 48,018.75 8,048.69 (24.95)56,042.4950645932Trnsprt Cst-A&G Maint Plnt 393.95 65.83 (0.20)459.5850646000Transportation Cost -Trnsfrred (392,035.34)229.69 (74,094.59)(465,900.24)50650603 Office Exp-SOS Ops Misc 542.00 0.00 0.00 542.0050650626Office Exp-Pump Ops Misc Exp 20,921.73 3,845.52 0.00 24,767.2550650661Office Exp-T&D Ops Strg Faclt 12,288.20 2,035.51 0.00 14,323.7150650662Office Exp-T&D Ops Line Ex 1,958.36 1,053.65 0.00 3,012.0150650665Office Exp-T&D Ops Misc Ex 273.06 436.56 0.00 709.62506509035,033.63 776.68 0.00 5,810.3150650921Office Exp-A&G Ops Off Suppl 106,112.97 15,650.66 (312.91)121,450.725065092348,000.00 8,000.00 0.00 56,000.0050650930Office Exp-A&G Ops Misc Gen 46,950.45 8,102.20 0.00 55,052.6550651660Advertising Exp-A&G 93,132.05 5,782.79 0.00 98,914.8450655631Misc Exp-Pump Maint Strctrs 38,816.82 17,845.43 0.00 56,662.2550655632Misc Exp-Pump Maint Pwr Prd 254.49 0.00 0.00 254.4950655651Misc Exp-Wtr Tmt Maint Strct 6,552.27 282.50 0.00 6,834.7750655672989.00 0.00 0.00 989.0050655673Misc Exp-T&D Maint - Main 25.00 0.00 0.00 25.0050655675Misc Exp-T&D Maint - Services 2,840.00 0.00 (1,965.00)875.0050655905Misc Exp-Cust Acct Misc Exp (20.30)0.00 0.00 (20.30)70100403 Depreciation - Utility Plant 4,861,693.56 818,601.04 0.00 5,680,294.6070203408Real Estate Tax 1,040,815.98 173,469.33 0.00 1,214,285.3170250408Payroll Taxes 257,410.89 43,360.86 (29.60)300,742.15708004301,990,856.88 330,470.90 0.00 2,321,327.7870900419Interest income (6,757.88)0.00 (1,129.60)(7,887.48)71000431 Other interest 2,956.35 0.00 (388.77)2,567.5871050419AFUDC Gross Up (31,201.28)0.00 (7,365.07)(38,566.35)71051419 AFUDC Debt (42,688.25)0.00 (10,248.17)(52,936.42)71052419 AFUDC Equity (85,329.35)0.00 (20,458.37)(105,787.72)71200422 Gain - Disposition of Property (1,000.00)0.00 0.00 (1,000.00)71251418 Misc Non Oper Rental Income (27,634.87)0.00 (4,043.00)(31,677.87)71252426 Misc Income/Deduction (1,437.48)0.00 0.00 (1,437.48)71253426 Non Recoverable 56,268.25 14,178.49 (248,688.55)(178,241.81)71255406 Amort of Util Plt Acquis Adj 10,356.00 2,200.00 (474.00)12,082.0080100409Current-federal 1,126,984.00 275,943.71 0.00 1,402,927.7180150409Current-state 384,167.00 149,983.41 0.00 534,150.4180200410(324,136.07)662,341.79 0.00 338,205.7280250410Deferred-State Income taxes (99,301.00)228,141.30 0.00 128,840.3080400411Investment Tax Cr,amortization (24,120.00)0.00 (4,020.00)(28,140.00)90400904 125,672.14 25,989.11 (330.40)151,330.85908509232,222,372.23 365,353.73 0.00 2,587,725.9690890426149,061.18 21,639.79 (169.65)170,531.3290950000F B T-ES (1,657,722.95)167.94 (140,498.74)(1,798,053.74)90950600 F B T-SOS Ops Sup & Eng 7,573.59 782.65 0.00 8,356.2490950601F B T-SOS Ops Lbr & Exp 17,806.87 1,427.57 0.00 19,234.4490950603F B T-SOS Ops Misc 1,030.26 0.00 0.00 1,030.2690950611F B T-SOS Maint Strctrs 8,469.07 882.29 0.00 9,351.3690950614F B T-SOS Maint Wlls&Spr 7,392.17 281.27 0.00 7,673.4490950620F B T-Pump Ops Sup & Eng 2,953.77 281.65 0.00 3,235.4290950622F B T-Pump Ops Pwr Prd Lbr 3,209.68 0.00 0.00 3,209.6890950624F B T-Pump Ops Lbr & Exp 143,903.55 10,882.94 0.00 154,786.4990950630F B T-Pump Maint Sup&Eng 1,696.05 145.66 0.00 1,841.7190950631F B T-Pump Maint Strctrs 3,041.85 370.16 0.00 3,412.0190950633F B T-Pump Maint Eq 43,880.63 5,034.21 0.00 48,914.8490950640F B T-Wtr Tmt Ops Sup&Eng 4,535.03 245.66 0.00 4,780.6990950642F B T-Wtr Tmt Ops Lbr&Exp 94,301.27 11,903.19 0.00 106,204.4690950651F B T-Wtr Tmt Maint Strct 8,597.35 373.12 0.00 8,970.4790950652F B T-Wtr Tmt Maint Equip 12,110.57 1,045.63 0.00 13,156.2090950660F B T-T&D Ops Sup&Eng 6,397.45 163.34 0.00 6,560.79
SUZ-W-20-02IPUC DR 1AttachmentPage 95 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jul 31, 2018
Run on 10/09/20 at 05:33 PM Style: UWGNEBS
Period Beginning Ending
90950663 F B T-T&D Ops Meter Exp 36,528.24 3,776.50 0.00 40,304.7490950665F B T-T&D Ops Misc Ex 79.53 0.00 0.00 79.5390950670F B T-T&D Maint Sup & Eng 879.49 87.17 0.00 966.6690950671F B T-T&D Maint Strctrs 0.00 6.90 0.00 6.9090950672F B T-T&D Maint Rsrvrs&Stn 243.94 0.00 0.00 243.9490950673F B T-T&D Maint - Main 60,398.92 7,229.95 0.00 67,628.8790950675F B T-T&D Maint - Services 27,589.22 3,908.94 0.00 31,498.1690950676F B T-T&D Maint - Meters 6,097.59 705.57 0.00 6,803.1690950677F B T-T&D Maint - Hydrants 2,436.76 120.62 0.00 2,557.3890950901F B T-Cust Acct Suprvsn 25,293.37 1,156.93 0.00 26,450.3090950902F B T-Cust Acct Mtr Rdng 65,734.41 6,913.72 0.00 72,648.1390950903F B T-Cust Acct Rcrds&Coll 162,879.35 16,719.28 0.00 179,598.6390950920F B T-A&G Salaries 237,449.72 17,130.63 0.00 254,580.3590950932F B T-A&G Maint Plnt 1,991.41 140.12 0.00 2,131.5391400924Liability Insurance-A&G Ops 99.99 124.99 0.00 224.989146092582,716.81 7,271.55 0.00 89,988.3691500926Pension-A&G Ops 639,066.01 106,511.00 0.00 745,577.0191550926(113,306.00)0.00 (18,884.33)(132,190.33)91700926 677,939.14 13,364.24 (30,063.81)661,239.5791800926110,723.19 17,879.88 0.00 128,603.0791850000Other Employee Benefits-ES 1,178.74 0.00 0.00 1,178.7491850926(2,353.09)0.00 0.00 (2,353.09)91860926 (1,752.72)542.82 (717.21)(1,927.11)91900928 53,275.80 0.00 0.00 53,275.809200092817,896.02 2,982.67 0.00 20,878.69920509305,833.32 972.22 0.00 6,805.54920529305,862.90 977.15 0.00 6,840.059205367227,884.38 4,647.39 0.00 32,531.77920569305,526.00 921.00 0.00 6,447.0092061623128,826.00 21,471.00 0.00 150,297.009206493020,087.22 2,884.07 0.00 22,971.299220093037,673.51 4,667.02 0.00 42,340.5392200932Uni&Sfty Eq-A&G Maint Plnt 89.97 0.00 0.00 89.97923009306,429.72 1,319.82 0.00 7,749.5492600923(0.65)0.00 0.00 (0.65)92600930 (6,222.02)0.00 0.00 (6,222.02)92600932 24,440.80 3,055.49 0.00 27,496.29UW All Accounts (0.00)19,745,753.79 (19,745,753.78)(0.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 96 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Aug 31, 2018
Run on 10/09/20 at 05:36 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 432,241,039.90 1,770,444.69 (138,823.56)433,872,661.0310600000Cnstrction Csts Not Classified 9,827,781.22 2,030,148.37 (1,809,479.90)10,048,449.6910700000Construction work in progress 11,533,014.31 3,260,152.27 (3,289,774.09)11,503,392.4910750000CWIP – Suspense 2,285.26 0.00 (2,293.97)(8.71)10800000 Utility Accumulated Depr (120,617,584.22)129,741.78 (839,026.42)(121,326,868.86)10808000 Utility Accum Depr - Office&IT 0.00 1,662.16 0.00 1,662.1610810000Retirement work in progress 514,844.33 41,387.22 (19,588.29)536,643.2610900000Accumulated Cost of Removal 1,440,510.14 18,163.28 (100.38)1,458,573.0411100000Utility Accumulated Depr -CIAC (37,432,833.36)0.00 (231,261.88)(37,664,095.24)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (186,195.18)474.00 (2,200.00)(187,921.18)12100000 Non-Utility Property 11,053.83 0.00 0.00 11,053.8313120000Collections41,000.00 0.00 0.00 41,000.0013150000Operating Cash Acct - Citi 42.39 0.00 (42.39)0.0013501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 3,336,333.35 1,144,571.16 0.00 4,480,904.5114201000AR Cash Accrual (1,547,071.57)0.00 (179,219.61)(1,726,291.18)14309000 Accounts Receivable-Other 470,551.53 0.00 (96,275.65)374,275.8814310000AR - M&J billed 0.00 0.00 0.00 0.0014400000Provision Uncllctble Acct (Cr)(300,000.00)0.00 0.00 (300,000.00)14410000 Provision Uncllctble Acct-Othr (11,000.00)0.00 0.00 (11,000.00)14605000 IC Money Pool Receivable (3,653,200.37)4,488,845.81 (920,228.71)(84,583.28)15000000 Capital&Maint Inv Nonexempt 127,615.71 2,129.49 0.00 129,745.2015010000285,946.78 0.00 0.00 285,946.7815020000Other Inventory 64,286.80 4,989.36 0.00 69,276.1615030000Chemical Inventory 42,514.77 5,141.88 (15,881.91)31,774.7416599000Prepaid Expenses-Other 16,000.00 0.00 (8,000.00)8,000.0017300000Unbilled Revenue 8,990,565.00 24,473.00 0.00 9,015,038.0018300000Prelim Survey and Inv. Chrgs 1,013,307.25 141,925.79 (6,363.56)1,148,869.4818404000Clearing - Capital Work Order 938.49 0.08 (0.11)938.46186090001,638,297.23 1,130.54 (56,221.00)1,583,206.77186200001,115,290.29 0.00 0.00 1,115,290.2918621000Dfrrd Relocation Exp - Approve 28,337.40 0.00 (977.15)27,360.25186230001,218,649.14 8,691.40 0.00 1,227,340.5418625000Deferred Pwr Costs - Approved 107,355.89 0.00 (21,471.00)85,884.8918650000(429,711.10)0.00 (4,647.40)(434,358.50)18653000 (313,523.04)0.00 (2,901.60)(316,424.64)18680000 Deferred rate charges 14,913.31 0.00 (2,982.67)11,930.6418699000Other Regulatory Assets 16,591.18 0.00 (1,018.22)15,572.9618714000487,729.64 20,717.62 0.00 508,447.2619010000Def. Federal Inc Taxes- Other (36,638.18)0.00 0.00 (36,638.18)19012000 Def State Income Taxes- Other 42,139.37 0.00 0.00 42,139.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019101000Def. FIT-FAS109 ITC 115,025.80 0.00 (844.20)114,181.6019103000Def. FIT-F71/F109 G/U ITC 51,801.12 0.00 (297.48)51,503.6419131000Def.SIT-FAS109 ITC 48,680.54 0.00 (224.41)48,456.1319132000Def. SIT-F71/F109 G/U ITC 33,142.38 0.00 (23.77)33,118.6120100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (81,437,834.97)0.00 0.00 (81,437,834.97)21600000 RE - Cumulated Income (94,168,736.78)0.00 0.00 (94,168,736.78)21800000 AOCI - Pension 9,097,360.79 0.00 0.00 9,097,360.7921805000AOCI - PBOP (867,726.03)0.00 0.00 (867,726.03)23200000 Accounts Payable (667,803.42)244,408.67 (254,357.44)(677,752.19)23210000 Accounts Payable Reversing (35,735.06)0.00 (5,075.94)(40,811.00)23211000 (126,219.90)0.00 (13,208.19)(139,428.09)23220000 AP - Inventory Accrued (298.34)1,185.74 (269.47)617.9323601000Property Taxes Accrued (1,214,285.31)0.00 (173,469.33)(1,387,754.64)23610000 Franchise taxes Accrued (155,440.07)155,332.15 (172,182.68)(172,290.60)23641000 Federal Income Tax Accrued (5,445,784.59)0.00 (674,503.77)(6,120,288.36)23651000 State Income Tax Accrued (2,937,191.08)0.00 (256,810.43)(3,194,001.51)23661000 FICA Tax Accrued (21,956.40)48.05 (5,553.00)(27,461.35)23662000 (77.95)15.09 (34.05)(96.91)23663000 (495.57)106.70 (36.66)(425.53)23670000 Sales & Use Taxes Accrued (41,856.82)265.24 (6,776.83)(48,368.41)23699000 Other Accrued Taxes 27,769.78 0.00 (27,775.69)(5.91)24205000 Accrued - Payroll (291,469.58)31,004.81 (107,768.52)(368,233.29)24215000 Accrued - Power (466,076.84)0.00 (13,603.49)(479,680.33)24245000 Accrued - Vacation (55,260.00)0.00 0.00 (55,260.00)24246000 Accrued - Bonus (192,694.39)0.00 (27,527.77)(220,222.16)24247000 Accrued - Employee Related 0.00 0.00 0.00 0.0024248000Accr - Employee Related Other (10,510.41)15,813.45 (16,569.14)(11,266.10)24299000 Accrued Other (13,316.72)13,373.82 0.00 57.1024301000Employee W/hg-401K (44.68)47,671.82 (47,671.82)(44.68)24306000 Employee withholding – PAC (50.00)0.00 0.00 (50.00)24330000 Employee Withholding- Other (115.00)0.00 0.00 (115.00)25200000 Advances for Construction (5,266,692.76)0.00 0.00 (5,266,692.76)25200001 CWIP non-taxable advances 397,588.46 0.00 0.00 397,588.4625201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (1,619,598.00)55,300.00 0.00 (1,564,298.00)25316000 (4,242,354.04)0.00 0.00 (4,242,354.04)
SUZ-W-20-02IPUC DR 1AttachmentPage 97 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Aug 31, 2018
Run on 10/09/20 at 05:36 PM Style: UWGNEBS
Period Beginning Ending
25340000 PBOP Liability - Trustee (3,859,519.84)18,884.33 0.00 (3,840,635.51)25380000 Other Deferred Credits (295,208.01)99.98 0.00 (295,108.03)25390000 Accrued SE LTIP (16,930.00)0.00 (752.00)(17,682.00)25402000 DefRegLiab F71/F109-Fed:ITC (248,647.84)1,389.86 0.00 (247,257.98)25500000 Deferred ITC (635,734.00)4,020.00 0.00 (631,714.00)26310000 Pension Accrued (10,614,668.98)0.00 (106,511.00)(10,721,179.98)27100000 Contribution in Aid of Cnstrct (116,390,912.78)11,350.00 (1,124,591.68)(117,504,154.46)27100001 CWIP non-taxable CIAC (4,924,233.15)974,620.95 (58,462.01)(4,008,074.21)27100002 In Service non-taxable CIAC (1,433,967.80)1,183,053.69 (954,174.58)(1,205,088.69)27101000 Taxable CIAC - Serv Laterals (4,013,622.85)4,500.00 (228,593.20)(4,237,716.05)27101001 CWIP taxable CIAC (2,014,700.03)40,420.00 (1,011,260.80)(2,985,540.83)27101002 In Service taxable CIAC (320,085.31)228,593.20 (44,920.00)(136,412.11)27110000 37,432,833.36 231,261.88 0.00 37,664,095.2428203000Def. FIT-MACRS (10,041,452.33)0.00 0.00 (10,041,452.33)28206000 Def. FIT- OCI Pension/PBOP 2,195,178.40 0.00 0.00 2,195,178.4028211000Def. FIT Benefit on DSIT 382,157.00 0.00 0.00 382,157.0028300000Def. FIT-Other (661,584.79)0.00 (162,603.58)(824,188.37)28301000 Def. FIT-Tank Painting (232,709.00)0.00 0.00 (232,709.00)28302000 Def. FIT-Rate Expenses (11,568.00)0.00 0.00 (11,568.00)28303000 Def. FIT-Deferred Charges 97,443.00 0.00 0.00 97,443.0028304000Def. FIT-Relocation Expense (11,429.00)0.00 0.00 (11,429.00)28305000 Def. FIT-M_S Fees 458,444.00 0.00 0.00 458,444.0028306000Def. FIT-Pensions (649,113.00)0.00 0.00 (649,113.00)28307000 Def. FIT-PEBOP 754,399.85 0.00 0.00 754,399.8528308000Def. FIT-Cost of Removal (916,880.00)0.00 0.00 (916,880.00)28310000 Def. FIT-Uncollectibles 108,154.00 0.00 0.00 108,154.0028311000Def. FIT-Injuries and Damages 310,942.00 0.00 0.00 310,942.0028312000Def. FIT - AFUDC Equity (468,114.00)0.00 0.00 (468,114.00)28313000 Def. FIT - AFUDC Equity GU (426,874.57)0.00 0.00 (426,874.57)28314000 (642,034.13)0.00 0.00 (642,034.13)28350000 Def. SIT- Other (183,454.30)0.00 (61,944.22)(245,398.52)28353000 Def. SIT - Tank Painting (53,230.00)0.00 0.00 (53,230.00)28354000 Def. SIT-Pensions (109,695.00)0.00 0.00 (109,695.00)28355000 Def. SIT-Post Retrmnt Benefits 347,958.72 0.00 0.00 347,958.7228356000Def. SIT-AFUDC Equity (105,196.00)0.00 0.00 (105,196.00)28357000 Def. SIT-Excess Depreciation (1,601,535.27)0.00 0.00 (1,601,535.27)28358000 Def. SIT- Cost of Removal (192,799.00)0.00 0.00 (192,799.00)28359000 Def. SIT- Relocation (2,520.00)0.00 0.00 (2,520.00)28360000 Def. SIT- OCI Pension/PBOP 810,901.84 0.00 0.00 810,901.8428363000112,799.00 0.00 0.00 112,799.0028364000Def. SIT - AFUDC Equity GU (97,453.53)0.00 0.00 (97,453.53)28365000 (150,731.76)0.00 0.00 (150,731.76)28405000 3,531,015.00 0.00 0.00 3,531,015.00284060001,138,902.04 0.00 0.00 1,138,902.04284080000.07 0.00 0.00 0.0740105461(8,561,334.06)0.00 (3,668,432.72)(12,229,766.78)40106461 Meter Sale-Residential facili (6,587,451.39)0.00 (1,016,611.89)(7,604,063.28)40110461 (4,991,735.21)0.00 (1,920,756.29)(6,912,491.50)40111461 Meter Sale-Commercial facility (1,429,198.73)0.00 (210,349.88)(1,639,548.61)40120461 (54,558.74)0.00 (12,010.66)(66,569.40)40121461 Meter Sale-public auth fac (20,069.63)0.00 (1,603.56)(21,673.19)40136461 (25,381.56)0.00 (43,287.28)(68,668.84)40137461 (34,288.59)0.00 (30,709.78)(64,998.37)40140462 Private Fire protection facili (646,218.37)0.00 (114,118.39)(760,336.76)40145463 Public Fire protection facilit (3,535.94)0.00 0.00 (3,535.94)40200471 Miscellaneous service revenue (8,560.00)0.00 (2,050.00)(10,610.00)40205472 Rents from water property (1,992.09)0.00 0.00 (1,992.09)40245471 Turn on fees (8,170.00)0.00 (2,240.00)(10,410.00)40251474 198,322.25 492.53 0.00 198,814.7840300474(5,600,586.00)0.00 (126,990.00)(5,727,576.00)40301474 Reg Unbill facility charge rev 25,520.00 102,517.00 0.00 128,037.0050000000Payroll Clearing 0.00 630,283.64 (630,283.64)0.0050100600Supv Lbr-SOS Ops Sup & Eng 16,619.35 2,856.20 (726.34)18,749.2150100601Supv Lbr-SOS Ops Lbr & Exp 43,013.25 4,930.09 (509.00)47,434.3450100603Supv Lbr-SOS Ops Misc 1,868.10 0.00 0.00 1,868.1050100611Supv Lbr-SOS Maint Strctrs 0.00 1,480.76 0.00 1,480.7650100614Supv Lbr-SOS Maint Wlls&Spr (70,919.06)1,386.10 0.00 (69,532.96)50100620 7,155.47 1,152.82 0.00 8,308.2950100624Supv Lbr-Pump Ops Lbr & Exp 45,174.53 16,619.74 (5,441.84)56,352.43501006303,564.32 0.00 (114.23)3,450.09501006409,718.21 0.00 (304.61)9,413.605010064223,766.90 8,004.10 0.00 31,771.0050100660Supv Lbr-T&D Ops Sup&Eng 7,922.87 2,156.21 0.00 10,079.0850100662Supv Lbr-T&D Ops Line Exp 43,628.52 1,360.18 (1,510.26)43,478.4450100670Supv Lbr-T&D Maint Sup &Eng 2,063.13 0.00 (114.23)1,948.9050100673Supv Lbr-T&D Maint - Main 5,395.71 0.00 (177.41)5,218.3050100901Supv Lbr-Cust Acct Suprvsn 68,981.43 7,313.12 0.00 76,294.5550100903Supv Lbr-Cust Acct Rcrds&Coll 46,677.21 12,255.18 (500.07)58,432.3250100920Supv Lbr-A&G Ops Salaries 1,252,749.62 168,159.39 (13,036.81)1,407,872.2050100932Supv Lbr-A&G Maint Plnt 2,365.04 428.22 0.00 2,793.2650105600Drct Lbr-SOS Ops Sup & Eng 786.61 0.00 (3,004.93)(2,218.32)50105603 Drct Lbr-SOS Ops Misc 0.00 425.25 0.00 425.25
SUZ-W-20-02IPUC DR 1AttachmentPage 98 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Aug 31, 2018
Run on 10/09/20 at 05:36 PM Style: UWGNEBS
Period Beginning Ending
50105622 Drct Lbr-Pump Ops Pwr Prd Lbr 6,346.76 65.77 0.00 6,412.5350105624Drct Lbr-Pump Ops Lbr & Exp 263,604.67 35,458.57 (1,829.91)297,233.3350105630Drct Lbr-Pump Maint Sup&Eng 398.08 0.00 (149.28)248.8050105631Drct Lbr-Pump Maint Strctrs 8,981.83 7,534.19 0.00 16,516.0250105633Drct Lbr-Pump Maint Equip 117,753.37 28,079.39 (3,561.88)142,270.8850105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 221,088.80 45,832.08 (1,684.87)265,236.0150105651Drct Lbr-Wtr Tmt Maint Strct 17,950.08 3,730.60 0.00 21,680.6850105652Drct Lbr-Wtr Tmt Maint Equip 29,835.86 3,135.26 0.00 32,971.1250105660Drct Lbr-T&D Ops Sup&Eng (190.74)0.00 0.00 (190.74)50105662 Drct Lbr-T&D Ops Line Ex 258,934.43 30,959.57 (223.99)289,670.0150105663Drct Lbr-T&D Ops Meter Exp 87,542.12 18,974.42 (416.64)106,099.9050105664Drct Lbr-T&D Ops Cust instl 180.19 0.00 0.00 180.1950105665Drct Lbr-T&D Ops Misc Ex 37,285.03 5,822.59 (148.03)42,959.5950105671Drct Lbr-T&D Maint Strctrs 36.83 0.00 0.00 36.8350105672Drct Lbr-T&D Maint Rsrvrs&Stn 489.12 0.00 0.00 489.1250105673Drct Lbr-T&D Maint - Main 155,705.07 29,028.89 (3,674.72)181,059.2450105675Drct Lbr-T&D Maint - Services 75,681.46 19,595.18 (516.74)94,759.9050105676Drct Lbr-T&D Maint - Meters 16,032.30 0.00 (710.42)15,321.8850105677Drct Lbr-T&D Maint - Hydrants 2,920.19 632.17 0.00 3,552.3650105902Drct Lbr-Cust Acct Mtr Rdng 169,368.24 24,855.71 (1,015.52)193,208.4350105903Drct Lbr-Cust Acct Rcrds&Coll 341,205.94 60,148.26 (1,751.11)399,603.0950105920Drct Lbr-A&G Ops Salaries 562,851.90 105,753.48 (10,294.16)658,311.2250105932Drct Lbr-A&G Maint Plnt 2,420.73 94.70 0.00 2,515.4350110600S L T-SOS Ops Sup & Eng 1,403.08 1,008.49 0.00 2,411.5750110603S L T-SOS Ops Misc 0.00 48.93 0.00 48.9350120614S L T out-SOS Maint Wlls&Spr 82,284.00 0.00 0.00 82,284.0050120624S L T out-Pump Ops Lbr & Exp 3,570.47 0.00 (144.79)3,425.6850120660S L T out-T&D Ops Sup&Eng 3,267.85 0.00 (707.45)2,560.4050120901S L T out-Cust Acct Suprvsn (269.43)0.00 (38.49)(307.92)50120903 S L T out-Cust Acct Rcrds&Coll 564.00 0.00 0.00 564.0050120920S L T out-A&G Ops Salaries (710,052.70)876.60 (96,012.98)(805,189.08)50125664 D L T out-T&D Ops Cust instl (180.19)0.00 0.00 (180.19)50125665 D L T out-T&D Ops Misc Ex (37,104.43)0.00 (5,674.56)(42,778.99)50125903 (555.73)0.00 (79.39)(635.12)50125920 D L T out-A&G Ops Salaries (534,310.25)7,289.67 (99,288.29)(626,308.87)50300611 Material-SOS Maint Strctrs 5,342.37 1,849.41 0.00 7,191.7850300624Material-Pump Ops Lbr & Exp 21,474.49 4,445.46 0.00 25,919.9550300631Material-Pump Maint Strctrs 163.95 15.98 0.00 179.9350300632Material-Pump Maint Pwr Prd 1,326.43 0.00 0.00 1,326.4350300633Material-Pump Maint Eq 4,365.41 0.00 0.00 4,365.4150300642Material-Wtr Tmt Ops Lbr&Exp 18,995.74 12,734.00 0.00 31,729.7450300651Material-Wtr Tmt Maint Strct 3,966.96 0.00 0.00 3,966.9650300662Material-T&D Ops Line Ex 7,729.31 0.00 0.00 7,729.3150300673Material-T&D Maint - Main 9,830.79 0.00 0.00 9,830.7950300675Material-T&D Maint - Services 38,274.02 5,383.15 0.00 43,657.1750300677Material-T&D Maint - Hydrants 6,581.03 2,258.63 0.00 8,839.6650300902Material-Cust Acct Mtr Rdng 260.46 0.00 0.00 260.4650310604Rent-SOS Ops 1,268.61 0.00 0.00 1,268.6150310921Rent-A&G Ops Off Suppl&Exp 7,254.44 453.85 0.00 7,708.2950400601Out Servs-SOS Ops Lbr & Exp 1,097.68 0.00 0.00 1,097.68504006120.00 37.76 0.00 37.76504006133,250.00 0.00 0.00 3,250.00504006240.00 2,724.02 0.00 2,724.0250400626Out Servs-Pump Ops Misc Exp 257.50 0.00 0.00 257.5050400632Out Servs-Pump Maint Pwr Prd 29,257.48 19,295.59 0.00 48,553.0750400633Out Servs-Pump Maint Eq 8,348.38 266.00 0.00 8,614.3850400635Out Servs-Wtr Tmt Lab Testing 65,517.60 18,977.00 0.00 84,494.6050400641Out Servs-Wtr Tmt 630.00 0.00 0.00 630.005040064319,398.79 0.00 0.00 19,398.7950400651Out Servs-Wtr Tmt Maint Strct 8,020.87 514.07 0.00 8,534.9450400652Out Servs-Wtr Tmt Maint Equip 15,770.00 0.00 0.00 15,770.0050400662Out Servs-T&D Ops Line Ex 14,895.31 6,477.49 0.00 21,372.80504006728,599.00 0.00 0.00 8,599.00504006757,048.07 612.50 0.00 7,660.5750400902Out Servs-Cust Acct Mtr Rdng 76,029.42 3,768.88 0.00 79,798.305040090357,900.95 5,563.15 0.00 63,464.1050400905Out Servs-Cust Acct Misc Exp 226.77 61.04 0.00 287.815040092027,360.62 2,385.00 0.00 29,745.62504009215,591.89 0.00 0.00 5,591.8950400923Out Servs-A&G Ops 24,581.93 3,136.23 0.00 27,718.1650405903Print & Postage-Cust Acct Rcrd 160,733.43 23,356.29 0.00 184,089.7250605602Prchsd Wtr-SOS Ops 144,734.14 409.49 (4,092.00)141,051.63506106231,220,474.99 283,839.41 0.00 1,504,314.4050610665Prchsd Pwr-T&D Ops Misc Ex 169,954.61 48,942.50 0.00 218,897.1150620626Utilities-Pump Ops Misc Exp 1,298.16 130.00 0.00 1,428.1650620633Utilities-Pump Maint Eq 1,152.58 11.30 0.00 1,163.8850620651Utilities-Wtr Tmt Maint Strct (339,039.28)801.50 0.00 (338,237.78)50620663 Utilities-T&D Ops Meter Exp 0.00 76.96 0.00 76.9650620665Utilities-T&D Ops Misc Exp 5,776.03 618.86 0.00 6,394.8950620921Utilities-A&G Ops Off Suppl 13,385.26 1,960.47 0.00 15,345.735062564314,616.00 1,470.00 0.00 16,086.0050635614Chmcals-SOS Maint Wlls&Spr 16,397.27 0.00 0.00 16,397.27
SUZ-W-20-02IPUC DR 1AttachmentPage 99 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Aug 31, 2018
Run on 10/09/20 at 05:36 PM Style: UWGNEBS
Period Beginning Ending
50645000 Trnsprt Cst-ES 465,900.24 56,955.28 (9,368.91)513,486.61506456001,895.83 122.17 (20.07)1,997.93506456014,214.17 418.30 (68.81)4,563.6650645603Trnsprt Cst-SOS Ops Misc 226.07 24.95 (4.11)246.9150645611Trnsprt Cst-SOS Maint Strctrs 2,197.65 336.67 (55.38)2,478.94506456141,615.45 123.78 (20.36)1,718.8750645620744.09 102.94 (16.93)830.1050645622624.48 3.86 (0.64)627.705064562434,498.58 3,886.67 (639.34)37,745.9150645630421.17 0.00 0.00 421.1750645631Trnsprt Cst-Pump Maint Strctrs 866.04 483.29 (79.50)1,269.8350645633Trnsprt Cst-Pump Maint Eq 11,442.52 2,038.63 (335.35)13,145.80506456401,045.78 0.00 0.00 1,045.785064564224,908.32 4,636.26 (762.65)28,781.9350645651Trnsprt Cst-Wtr Tmt Maint Strc 1,909.24 271.76 (44.71)2,136.2950645652Trnsprt Cst-Wtr Tmt Maint Eq 2,956.35 330.67 (54.39)3,232.6350645660Trnsprt Cst-T&D Ops Sup&Eng 1,271.75 55.72 (9.17)1,318.3050645662Trnsprt Cst-T&D Ops Line Ex 31,969.47 2,600.45 (427.77)34,142.15506456639,274.63 1,569.37 (258.16)10,585.8450645665Trnsprt Cst-T&D Ops Misc Ex 17.55 0.00 0.00 17.5550645670226.03 0.00 0.00 226.0350645671Trnsprt Cst-T&D Maint Strctrs 3.24 0.00 0.00 3.245064567259.78 0.00 0.00 59.7850645673Trnsprt Cst-T&D Maint - Main 15,443.50 2,449.37 (402.91)17,489.96506456757,385.39 1,660.61 (273.16)8,772.8450645676Trnsprt Cst-T&D Maint - Meters 1,603.40 52.37 (8.62)1,647.1550645677479.72 47.82 (7.87)519.6750645901Trnsprt Cst-Cust Acct Suprvsn 5,651.43 494.38 (81.32)6,064.4950645902Trnsprt Cst-Cust Acct Mtr Rdng 16,834.19 2,232.08 (367.17)18,699.105064590341,211.87 6,033.61 (992.51)46,252.9750645920Trnsprt Cst-A&G Salaries 56,042.49 5,014.05 (824.79)60,231.7550645932Trnsprt Cst-A&G Maint Plnt 459.58 49.07 (8.07)500.5850646000Transportation Cost -Trnsfrred (465,900.24)9,368.91 (56,955.28)(513,486.61)50650600 0.00 1,162.78 0.00 1,162.7850650603Office Exp-SOS Ops Misc 542.00 47.20 0.00 589.2050650626Office Exp-Pump Ops Misc Exp 24,767.25 3,090.03 0.00 27,857.2850650661Office Exp-T&D Ops Strg Faclt 14,323.71 2,035.51 0.00 16,359.2250650662Office Exp-T&D Ops Line Ex 3,012.01 721.65 0.00 3,733.6650650665Office Exp-T&D Ops Misc Ex 709.62 2,714.66 0.00 3,424.28506509035,810.31 902.54 0.00 6,712.8550650921Office Exp-A&G Ops Off Suppl 121,450.72 12,739.85 (451.03)133,739.545065092356,000.00 8,000.00 0.00 64,000.0050650930Office Exp-A&G Ops Misc Gen 55,052.65 10,582.45 0.00 65,635.1050651660Advertising Exp-A&G 98,914.84 5,709.07 0.00 104,623.9150655631Misc Exp-Pump Maint Strctrs 56,662.25 26,134.48 0.00 82,796.7350655632Misc Exp-Pump Maint Pwr Prd 254.49 91.27 0.00 345.7650655651Misc Exp-Wtr Tmt Maint Strct 6,834.77 517.92 0.00 7,352.6950655672989.00 0.00 0.00 989.0050655673Misc Exp-T&D Maint - Main 25.00 0.00 0.00 25.0050655675Misc Exp-T&D Maint - Services 875.00 5,741.60 0.00 6,616.6050655905Misc Exp-Cust Acct Misc Exp (20.30)0.00 0.00 (20.30)50655930 Misc Exp-A&G Ops Misc Gen 0.00 114.19 0.00 114.1970100403Depreciation - Utility Plant 5,680,294.60 839,026.42 0.00 6,519,321.0270203408Real Estate Tax 1,214,285.31 173,503.68 0.00 1,387,788.9970250408Payroll Taxes 300,742.15 44,762.26 (12.34)345,492.07708004302,321,327.78 327,581.65 0.00 2,648,909.4470900419Interest income (7,887.48)0.00 (1,130.54)(9,018.02)71000431 Other interest 2,567.58 0.00 (406.28)2,161.3071050419AFUDC Gross Up (38,566.35)0.00 (8,691.40)(47,257.75)71051419 AFUDC Debt (52,936.42)0.00 (12,093.68)(65,030.10)71052419 AFUDC Equity (105,787.72)0.00 (24,142.54)(129,930.26)71200422 Gain - Disposition of Property (1,000.00)0.00 (19,905.00)(20,905.00)71251418 Misc Non Oper Rental Income (31,677.87)0.00 (4,097.88)(35,775.75)71252426 Misc Income/Deduction (1,437.48)0.00 0.00 (1,437.48)71253426 Non Recoverable (178,241.81)10,699.68 (232,443.84)(399,985.97)71255406 Amort of Util Plt Acquis Adj 12,082.00 2,200.00 (474.00)13,808.0080100409Current-federal 1,402,927.71 674,503.77 0.00 2,077,431.4880150409Current-state 534,150.41 256,810.43 0.00 790,960.8480200410338,205.72 162,603.58 0.00 500,809.3080250410Deferred-State Income taxes 128,840.30 61,944.22 0.00 190,784.5280400411Investment Tax Cr,amortization (28,140.00)0.00 (4,020.00)(32,160.00)90400904 151,330.85 13,302.94 (737.93)163,895.86908509232,587,725.96 415,164.02 0.00 3,002,889.9890890426170,531.32 20,548.56 (461.57)190,618.3190950000F B T-ES (1,798,053.74)354.64 (270,933.28)(2,068,632.38)90950600 F B T-SOS Ops Sup & Eng 8,356.24 1,591.26 (939.88)9,007.6290950601F B T-SOS Ops Lbr & Exp 19,234.44 2,229.59 0.00 21,464.0390950603F B T-SOS Ops Misc 1,030.26 133.01 0.00 1,163.2790950611F B T-SOS Maint Strctrs 9,351.36 1,794.47 0.00 11,145.8390950614F B T-SOS Maint Wlls&Spr 7,673.44 659.73 0.00 8,333.1790950620F B T-Pump Ops Sup & Eng 3,235.42 548.70 0.00 3,784.1290950622F B T-Pump Ops Pwr Prd Lbr 3,209.68 20.57 0.00 3,230.25
SUZ-W-20-02IPUC DR 1AttachmentPage 100 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Aug 31, 2018
Run on 10/09/20 at 05:36 PM Style: UWGNEBS
Period Beginning Ending
90950630 F B T-Pump Maint Sup&Eng 1,841.71 0.00 0.00 1,841.7190950631F B T-Pump Maint Strctrs 3,412.01 2,575.96 0.00 5,987.9790950633F B T-Pump Maint Eq 48,914.84 10,866.10 0.00 59,780.9490950640F B T-Wtr Tmt Ops Sup&Eng 4,780.69 0.00 0.00 4,780.6990950642F B T-Wtr Tmt Ops Lbr&Exp 106,204.46 24,711.76 0.00 130,916.2290950651F B T-Wtr Tmt Maint Strct 8,970.47 1,448.55 0.00 10,419.0290950652F B T-Wtr Tmt Maint Equip 13,156.20 1,762.52 0.00 14,918.7290950660F B T-T&D Ops Sup&Eng 6,560.79 297.01 0.00 6,857.8090950662F B T-T&D Ops Line Ex 139,690.06 13,860.73 0.00 153,550.7990950663F B T-T&D Ops Meter Exp 40,304.74 8,364.90 0.00 48,669.6490950665F B T-T&D Ops Misc Ex 79.53 0.00 0.00 79.5390950670F B T-T&D Maint Sup & Eng 966.66 0.00 0.00 966.6690950671F B T-T&D Maint Strctrs 6.90 0.00 0.00 6.9090950672F B T-T&D Maint Rsrvrs&Stn 243.94 0.00 0.00 243.9490950673F B T-T&D Maint - Main 67,628.87 13,055.46 0.00 80,684.3390950675F B T-T&D Maint - Services 31,498.16 8,851.16 0.00 40,349.3290950676F B T-T&D Maint - Meters 6,803.16 279.15 0.00 7,082.3190950677F B T-T&D Maint - Hydrants 2,557.38 254.91 0.00 2,812.2990950901F B T-Cust Acct Suprvsn 26,450.30 2,635.05 0.00 29,085.3590950902F B T-Cust Acct Mtr Rdng 72,648.13 11,897.23 0.00 84,545.3690950903F B T-Cust Acct Rcrds&Coll 179,598.63 32,159.86 0.00 211,758.4990950920F B T-A&G Salaries 254,580.35 26,725.48 0.00 281,305.8390950932F B T-A&G Maint Plnt 2,131.53 261.52 0.00 2,393.0591400924Liability Insurance-A&G Ops 224.98 528.00 0.00 752.989146092589,988.36 5,695.74 0.00 95,684.1091500926Pension-A&G Ops 745,577.01 106,511.00 0.00 852,088.0191550926(132,190.33)0.00 (18,884.33)(151,074.66)91700926 661,239.57 116,829.32 (1,813.15)776,255.7491800926128,603.07 16,569.14 0.00 145,172.2191850000Other Employee Benefits-ES 1,178.74 0.00 0.00 1,178.7491850926(2,353.09)0.00 0.00 (2,353.09)91860926 (1,927.11)1,767.73 0.00 (159.38)91900928 53,275.80 0.00 0.00 53,275.809200092820,878.69 2,982.67 0.00 23,861.36920509306,805.54 972.22 0.00 7,777.76920529306,840.05 977.15 0.00 7,817.209205367232,531.77 4,647.40 0.00 37,179.17920569306,447.00 921.00 0.00 7,368.0092061623150,297.00 21,471.00 0.00 171,768.009206493022,971.29 2,901.60 0.00 25,872.899220093042,340.53 6,694.20 (24.18)49,010.5592200932Uni&Sfty Eq-A&G Maint Plnt 89.97 0.00 0.00 89.97923009307,749.54 1,300.66 0.00 9,050.2092600923(0.65)0.00 0.00 (0.65)92600930 (6,222.02)0.00 0.00 (6,222.02)92600932 27,496.29 4,474.57 0.00 31,970.86UW All Accounts (0.00)21,919,839.33 (21,919,839.33)(0.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 101 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Sep 30, 2018
Run on 10/09/20 at 05:37 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 433,872,661.03 876,905.35 (10,034.29)434,739,532.0910600000Cnstrction Csts Not Classified 10,048,449.69 945,569.78 (878,490.59)10,115,528.8810700000Construction work in progress 11,503,392.49 1,749,163.69 (1,385,155.52)11,867,400.6610750000CWIP – Suspense (8.71)8.71 0.00 0.0010800000Utility Accumulated Depr (121,326,868.86)10,034.29 (833,777.60)(122,150,612.17)10808000 Utility Accum Depr - Office&IT 1,662.16 0.00 0.00 1,662.1610810000Retirement work in progress 536,643.26 55,034.10 (3,350.40)588,326.9610900000Accumulated Cost of Removal 1,458,573.04 0.00 0.00 1,458,573.0411100000Utility Accumulated Depr -CIAC (37,664,095.24)0.00 (232,883.15)(37,896,978.39)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (187,921.18)474.00 (2,200.00)(189,647.18)12100000 Non-Utility Property 11,053.83 0.00 0.00 11,053.8313120000Collections41,000.00 0.00 0.00 41,000.0013150000Operating Cash Acct - Citi 0.00 0.00 0.00 0.0013501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 4,480,904.51 654,188.26 0.00 5,135,092.7714201000AR Cash Accrual (1,726,291.18)0.00 (29,582.51)(1,755,873.69)14309000 Accounts Receivable-Other 374,275.88 0.00 (361,691.58)12,584.3014310000AR - M&J billed 0.00 0.00 0.00 0.0014400000Provision Uncllctble Acct (Cr)(300,000.00)0.00 0.00 (300,000.00)14410000 Provision Uncllctble Acct-Othr (11,000.00)0.00 0.00 (11,000.00)14605000 IC Money Pool Receivable (84,583.28)3,262,201.28 (874,904.91)2,302,713.0915000000Capital&Maint Inv Nonexempt 129,745.20 0.00 0.00 129,745.2015010000285,946.78 0.00 0.00 285,946.7815020000Other Inventory 69,276.16 994.31 (4,532.62)65,737.8515030000Chemical Inventory 31,774.74 46,599.95 0.00 78,374.6916599000Prepaid Expenses-Other 8,000.00 0.00 (8,000.00)0.0017300000Unbilled Revenue 9,015,038.00 0.00 (1,403,387.00)7,611,651.0018300000Prelim Survey and Inv. Chrgs 1,148,869.48 97,905.45 (588.70)1,246,186.2318404000Clearing - Capital Work Order 938.46 4,532.68 (0.10)5,471.04186090001,583,206.77 1,131.48 (56,221.00)1,528,117.25186200001,115,290.29 0.00 0.00 1,115,290.2918621000Dfrrd Relocation Exp - Approve 27,360.25 0.00 (977.15)26,383.10186230001,227,340.54 9,223.76 0.00 1,236,564.3018625000Deferred Pwr Costs - Approved 85,884.89 0.00 (21,471.00)64,413.8918650000(434,358.50)0.00 (4,647.39)(439,005.89)18653000 (316,424.64)0.00 (2,922.30)(319,346.94)18680000 Deferred rate charges 11,930.64 0.00 (2,982.67)8,947.9718699000Other Regulatory Assets 15,572.96 100,000.00 (1,018.22)114,554.7418714000508,447.26 23,927.44 0.00 532,374.7019010000Def. Federal Inc Taxes- Other (36,638.18)16,174.00 0.00 (20,464.18)19012000 Def State Income Taxes- Other 42,139.37 5,731.00 0.00 47,870.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019101000Def. FIT-FAS109 ITC 114,181.60 0.00 (844.20)113,337.4019103000Def. FIT-F71/F109 G/U ITC 51,503.64 0.00 (297.48)51,206.1619131000Def.SIT-FAS109 ITC 48,456.13 0.00 (224.41)48,231.7219132000Def. SIT-F71/F109 G/U ITC 33,118.61 0.00 (23.77)33,094.8420100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (81,437,834.97)0.00 0.00 (81,437,834.97)21600000 RE - Cumulated Income (94,168,736.78)0.00 0.00 (94,168,736.78)21800000 AOCI - Pension 9,097,360.79 0.00 0.00 9,097,360.7921805000AOCI - PBOP (867,726.03)0.00 0.00 (867,726.03)23200000 Accounts Payable (677,752.19)404,865.91 (548,991.27)(821,877.55)23210000 Accounts Payable Reversing (40,811.00)6,532.19 (36,884.35)(71,163.16)23211000 (139,428.09)0.00 (12,287.36)(151,715.45)23220000 AP - Inventory Accrued 617.93 2.06 0.00 619.9923601000Property Taxes Accrued (1,387,754.64)0.00 (173,469.33)(1,561,223.97)23610000 Franchise taxes Accrued (172,290.60)169,299.34 (201,726.86)(204,718.12)23641000 Federal Income Tax Accrued (6,120,288.36)0.00 (1,750,182.52)(7,870,470.88)23651000 State Income Tax Accrued (3,194,001.51)4,500.00 (542,471.16)(3,731,972.67)23661000 FICA Tax Accrued (27,461.35)492.96 (163.21)(27,131.60)23662000 (96.91)56.71 (18.45)(58.65)23663000 (425.53)166.17 (0.47)(259.83)23670000 Sales & Use Taxes Accrued (48,368.41)11,020.75 (13,553.61)(50,901.27)23699000 Other Accrued Taxes (5.91)0.00 (22,861.87)(22,867.78)24205000 Accrued - Payroll (368,233.29)45,040.92 (40,935.92)(364,128.29)24215000 Accrued - Power (479,680.33)106,585.87 0.00 (373,094.46)24220000 Accrued - Sludge Removal 0.00 0.00 (624.79)(624.79)24245000 Accrued - Vacation (55,260.00)0.00 0.00 (55,260.00)24246000 Accrued - Bonus (220,222.16)0.00 (27,527.77)(247,749.93)24247000 Accrued - Employee Related 0.00 0.00 0.00 0.0024248000Accr - Employee Related Other (11,266.10)13,604.89 (15,880.01)(13,541.22)24299000 Accrued Other 57.10 488.38 0.00 545.4824301000Employee W/hg-401K (44.68)48,463.26 (48,463.26)(44.68)24306000 Employee withholding – PAC (50.00)0.00 0.00 (50.00)24330000 Employee Withholding- Other (115.00)0.00 0.00 (115.00)25200000 Advances for Construction (5,266,692.76)0.00 0.00 (5,266,692.76)25200001 CWIP non-taxable advances 397,588.46 0.00 0.00 397,588.4625201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (1,564,298.00)55,300.00 0.00 (1,508,998.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 102 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Sep 30, 2018
Run on 10/09/20 at 05:37 PM Style: UWGNEBS
Period Beginning Ending
25317000 Reg Liab-NewFedRate2018portion (198,814.78)0.00 (499.11)(199,313.89)25340000 PBOP Liability - Trustee (3,840,635.51)23,534.33 0.00 (3,817,101.18)25380000 Other Deferred Credits (295,108.03)0.00 (2,834.91)(297,942.94)25390000 Accrued SE LTIP (17,682.00)0.00 (752.00)(18,434.00)25402000 DefRegLiab F71/F109-Fed:ITC (247,257.98)1,389.86 0.00 (245,868.12)25500000 Deferred ITC (631,714.00)4,020.00 0.00 (627,694.00)26310000 Pension Accrued (10,721,179.98)1,530,768.50 0.00 (9,190,411.48)27100000 Contribution in Aid of Cnstrct (117,504,154.46)0.00 0.00 (117,504,154.46)27100001 CWIP non-taxable CIAC (4,008,074.21)67,378.55 (1,400.32)(3,942,095.98)27100002 In Service non-taxable CIAC (1,205,088.69)1,400.32 (33,160.07)(1,236,848.44)27101000 Taxable CIAC - Serv Laterals (4,237,716.05)0.00 0.00 (4,237,716.05)27101001 CWIP taxable CIAC (2,985,540.83)369,002.25 (288,270.35)(2,904,808.93)27101002 In Service taxable CIAC (136,412.11)0.00 (369,002.25)(505,414.36)27110000 37,664,095.24 232,883.15 0.00 37,896,978.3928203000Def. FIT-MACRS (10,041,452.33)462,581.59 0.00 (9,578,870.74)28206000 Def. FIT- OCI Pension/PBOP 2,195,178.40 0.00 0.00 2,195,178.4028211000Def. FIT Benefit on DSIT 382,157.00 0.00 0.00 382,157.0028300000Def. FIT-Other (824,188.37)851,525.37 0.00 27,337.0028301000Def. FIT-Tank Painting (232,709.00)8,175.00 0.00 (224,534.00)28302000 Def. FIT-Rate Expenses (11,568.00)5,247.00 0.00 (6,321.00)28303000 Def. FIT-Deferred Charges 97,443.00 0.00 (297,936.35)(200,493.35)28304000 Def. FIT-Relocation Expense (11,429.00)1,719.00 0.00 (9,710.00)28305000 Def. FIT-M_S Fees 458,444.00 0.00 0.00 458,444.0028306000Def. FIT-Pensions (649,113.00)0.00 (238,922.00)(888,035.00)28307000 Def. FIT-PEBOP 754,399.85 0.00 (35,832.00)718,567.8528308000Def. FIT-Cost of Removal (916,880.00)0.00 (115,786.00)(1,032,666.00)28310000 Def. FIT-Uncollectibles 108,154.00 0.00 0.00 108,154.0028311000Def. FIT-Injuries and Damages 310,942.00 0.00 0.00 310,942.0028312000Def. FIT - AFUDC Equity (468,114.00)0.00 (24,330.00)(492,444.00)28313000 Def. FIT - AFUDC Equity GU (426,874.57)78,159.00 0.00 (348,715.57)28314000 (642,034.13)245,010.80 0.00 (397,023.32)28350000 Def. SIT- Other (245,398.52)255,452.52 0.00 10,054.0028353000Def. SIT - Tank Painting (53,230.00)2,896.00 0.00 (50,334.00)28354000 Def. SIT-Pensions (109,695.00)0.00 (84,650.00)(194,345.00)28355000 Def. SIT-Post Retrmnt Benefits 347,958.72 0.00 (12,695.00)335,263.7228356000Def. SIT-AFUDC Equity (105,196.00)0.00 (8,620.00)(113,816.00)28357000 Def. SIT-Excess Depreciation (1,601,535.27)162,588.53 0.00 (1,438,946.74)28358000 Def. SIT- Cost of Removal (192,799.00)0.00 (41,023.00)(233,822.00)28359000 Def. SIT- Relocation (2,520.00)609.00 0.00 (1,911.00)28360000 Def. SIT- OCI Pension/PBOP 810,901.84 0.00 0.00 810,901.8428363000112,799.00 0.00 0.00 112,799.0028364000Def. SIT - AFUDC Equity GU (97,453.53)27,691.00 0.00 (69,762.53)28365000 (150,731.76)49,015.46 0.00 (101,716.29)28405000 3,531,015.00 82,894.42 0.00 3,613,909.42284060001,138,902.04 29,841.88 0.00 1,168,743.93284080000.07 0.00 0.00 0.0740105461(12,229,766.78)0.00 (4,111,498.85)(16,341,265.63)40106461 Meter Sale-Residential facili (7,604,063.28)0.00 (814,386.60)(8,418,449.88)40110461 (6,912,491.50)0.00 (1,782,051.46)(8,694,542.96)40111461 Meter Sale-Commercial facility (1,639,548.61)0.00 (192,964.81)(1,832,513.42)40120461 (66,569.40)0.00 (42,566.72)(109,136.12)40121461 Meter Sale-public auth fac (21,673.19)0.00 (5,235.16)(26,908.35)40136461 (68,668.84)0.00 (31,372.28)(100,041.12)40137461 (64,998.37)0.00 (2,859.44)(67,857.81)40140462 Private Fire protection facili (760,336.76)0.00 (70,244.78)(830,581.54)40145463 Public Fire protection facilit (3,535.94)0.00 0.00 (3,535.94)40200471 Miscellaneous service revenue (10,610.00)0.00 (1,900.00)(12,510.00)40205472 Rents from water property (1,992.09)0.00 0.00 (1,992.09)40245471 Turn on fees (10,410.00)0.00 (1,980.00)(12,390.00)40251474 198,814.78 499.11 0.00 199,313.8940300474(5,727,576.00)1,497,970.00 0.00 (4,229,606.00)40301474 Reg Unbill facility charge rev 128,037.00 0.00 (94,583.00)33,454.0050000000Payroll Clearing 0.00 542,483.12 (542,483.12)0.0050100600Supv Lbr-SOS Ops Sup & Eng 18,749.21 3,458.09 (99.62)22,107.6850100601Supv Lbr-SOS Ops Lbr & Exp 47,434.34 4,844.14 (1,568.36)50,710.1250100603Supv Lbr-SOS Ops Misc 1,868.10 0.00 0.00 1,868.1050100611Supv Lbr-SOS Maint Strctrs 1,480.76 0.00 (634.61)846.1550100614Supv Lbr-SOS Maint Wlls&Spr (69,532.96)1,723.96 0.00 (67,809.00)50100620 8,308.29 1,002.46 0.00 9,310.7550100624Supv Lbr-Pump Ops Lbr & Exp 56,352.43 11,212.76 (4,759.63)62,805.56501006303,450.09 1,406.74 0.00 4,856.8350100633Supv Lbr-Pump Maint Equip 0.00 731.90 0.00 731.90501006409,413.60 2,813.46 0.00 12,227.065010064231,771.00 4,688.87 (2,034.85)34,425.0250100660Supv Lbr-T&D Ops Sup&Eng 10,079.08 2,526.38 0.00 12,605.4650100662Supv Lbr-T&D Ops Line Exp 43,478.44 665.30 0.00 44,143.7450100670Supv Lbr-T&D Maint Sup &Eng 1,948.90 851.45 0.00 2,800.3550100673Supv Lbr-T&D Maint - Main 5,218.30 1,207.40 0.00 6,425.7050100901Supv Lbr-Cust Acct Suprvsn 76,294.55 6,363.92 (68.13)82,590.3450100903Supv Lbr-Cust Acct Rcrds&Coll 58,432.32 11,083.05 (903.28)68,612.0950100920Supv Lbr-A&G Ops Salaries 1,407,872.20 153,320.64 (6,108.65)1,555,084.1950100932Supv Lbr-A&G Maint Plnt 2,793.26 518.39 0.00 3,311.65
SUZ-W-20-02IPUC DR 1AttachmentPage 103 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Sep 30, 2018
Run on 10/09/20 at 05:37 PM Style: UWGNEBS
Period Beginning Ending
50105603 Drct Lbr-SOS Ops Misc 425.25 0.00 (182.25)243.0050105611Drct Lbr-SOS Maint Strctrs 25,789.37 728.81 0.00 26,518.18501056226,412.53 0.00 (28.19)6,384.3450105624Drct Lbr-Pump Ops Lbr & Exp 297,233.33 32,088.56 0.00 329,321.8950105630Drct Lbr-Pump Maint Sup&Eng 248.80 0.00 0.00 248.8050105631Drct Lbr-Pump Maint Strctrs 16,516.02 0.00 (666.09)15,849.9350105633Drct Lbr-Pump Maint Equip 142,270.88 18,597.62 (3,091.90)157,776.6050105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 265,236.01 35,342.18 0.00 300,578.1950105651Drct Lbr-Wtr Tmt Maint Strct 21,680.68 1,889.01 (69.98)23,499.7150105652Drct Lbr-Wtr Tmt Maint Equip 32,971.12 2,686.32 0.00 35,657.4450105660Drct Lbr-T&D Ops Sup&Eng (190.74)0.00 0.00 (190.74)50105662 Drct Lbr-T&D Ops Line Ex 289,670.01 18,883.05 (1,535.16)307,017.9050105663Drct Lbr-T&D Ops Meter Exp 106,099.90 12,426.97 (871.77)117,655.1050105664Drct Lbr-T&D Ops Cust instl 180.19 0.00 0.00 180.1950105665Drct Lbr-T&D Ops Misc Ex 42,959.59 6,969.84 (2,035.44)47,893.9950105671Drct Lbr-T&D Maint Strctrs 36.83 0.00 0.00 36.8350105672Drct Lbr-T&D Maint Rsrvrs&Stn 489.12 0.00 0.00 489.1250105673Drct Lbr-T&D Maint - Main 181,059.24 26,960.40 (4,471.00)203,548.6450105675Drct Lbr-T&D Maint - Services 94,759.90 11,396.06 (1,212.48)104,943.4850105676Drct Lbr-T&D Maint - Meters 15,321.88 6,203.39 0.00 21,525.2750105677Drct Lbr-T&D Maint - Hydrants 3,552.36 400.92 (210.51)3,742.7750105901Drct Lbr-Cust Acct Suprvsn 0.00 332.01 0.00 332.0150105902Drct Lbr-Cust Acct Mtr Rdng 193,208.43 21,894.46 (321.72)214,781.1750105903Drct Lbr-Cust Acct Rcrds&Coll 399,603.09 51,680.06 (48.69)451,234.4650105920Drct Lbr-A&G Ops Salaries 658,311.22 104,087.12 (19,827.07)742,571.2750105932Drct Lbr-A&G Maint Plnt 2,515.43 0.00 (5.21)2,510.2250110600S L T-SOS Ops Sup & Eng 2,411.57 876.93 0.00 3,288.5050110603S L T-SOS Ops Misc 48.93 0.00 0.00 48.9350120614S L T out-SOS Maint Wlls&Spr 82,284.00 0.00 0.00 82,284.0050120624S L T out-Pump Ops Lbr & Exp 3,425.68 0.00 (144.79)3,280.8950120660S L T out-T&D Ops Sup&Eng 2,560.40 0.00 (707.45)1,852.9550120901S L T out-Cust Acct Suprvsn (307.92)0.00 (38.49)(346.41)50120903 S L T out-Cust Acct Rcrds&Coll 564.00 0.00 0.00 564.0050120920S L T out-A&G Ops Salaries (805,189.08)1,843.81 (87,600.36)(890,945.63)50125664 D L T out-T&D Ops Cust instl (180.19)0.00 0.00 (180.19)50125665 D L T out-T&D Ops Misc Ex (42,778.99)0.00 (4,934.40)(47,713.39)50125903 (635.12)0.00 (79.39)(714.51)50125920 D L T out-A&G Ops Salaries (626,308.87)14,753.20 (95,979.30)(707,534.97)50300611 Material-SOS Maint Strctrs 7,191.78 2,742.19 0.00 9,933.9750300624Material-Pump Ops Lbr & Exp 25,919.95 977.96 0.00 26,897.9150300631Material-Pump Maint Strctrs 179.93 0.00 0.00 179.9350300632Material-Pump Maint Pwr Prd 1,326.43 1,186.89 0.00 2,513.3250300633Material-Pump Maint Eq 4,365.41 932.00 0.00 5,297.4150300642Material-Wtr Tmt Ops Lbr&Exp 31,729.74 1,477.27 0.00 33,207.0150300651Material-Wtr Tmt Maint Strct 3,966.96 0.00 0.00 3,966.9650300662Material-T&D Ops Line Ex 7,729.31 2,200.45 0.00 9,929.7650300673Material-T&D Maint - Main 9,830.79 1,048.24 0.00 10,879.0350300675Material-T&D Maint - Services 43,657.17 8,188.87 0.00 51,846.0450300677Material-T&D Maint - Hydrants 8,839.66 1,940.93 0.00 10,780.5950300902Material-Cust Acct Mtr Rdng 260.46 92.58 0.00 353.0450310604Rent-SOS Ops 1,268.61 0.00 0.00 1,268.6150310921Rent-A&G Ops Off Suppl&Exp 7,708.29 1,094.92 0.00 8,803.2150400601Out Servs-SOS Ops Lbr & Exp 1,097.68 0.00 0.00 1,097.685040061237.76 0.00 0.00 37.76504006133,250.00 0.00 0.00 3,250.00504006242,724.02 1,905.00 0.00 4,629.0250400626Out Servs-Pump Ops Misc Exp 257.50 0.00 0.00 257.5050400632Out Servs-Pump Maint Pwr Prd 48,553.07 0.00 0.00 48,553.0750400633Out Servs-Pump Maint Eq 8,614.38 266.00 0.00 8,880.3850400635Out Servs-Wtr Tmt Lab Testing 84,494.60 3,835.50 0.00 88,330.1050400641Out Servs-Wtr Tmt 630.00 0.00 0.00 630.005040064319,398.79 0.00 0.00 19,398.7950400651Out Servs-Wtr Tmt Maint Strct 8,534.94 3,102.36 0.00 11,637.3050400652Out Servs-Wtr Tmt Maint Equip 15,770.00 7,857.00 0.00 23,627.0050400662Out Servs-T&D Ops Line Ex 21,372.80 2,377.12 0.00 23,749.92504006728,599.00 0.00 0.00 8,599.00504006757,660.57 244.00 (396.14)7,508.4350400902Out Servs-Cust Acct Mtr Rdng 79,798.30 3,238.30 0.00 83,036.605040090363,464.10 11,715.42 0.00 75,179.5250400905Out Servs-Cust Acct Misc Exp 287.81 100.88 0.00 388.695040092029,745.62 2,280.00 0.00 32,025.62504009215,591.89 96,000.00 0.00 101,591.8950400923Out Servs-A&G Ops 27,718.16 1,047.01 0.00 28,765.1750405903Print & Postage-Cust Acct Rcrd 184,089.72 26,195.17 0.00 210,284.8950605602Prchsd Wtr-SOS Ops 141,051.63 10,000.00 0.00 151,051.63506106231,504,314.40 188,233.58 0.00 1,692,547.9850610665Prchsd Pwr-T&D Ops Misc Ex 218,897.11 63,643.65 0.00 282,540.7650620626Utilities-Pump Ops Misc Exp 1,428.16 129.11 0.00 1,557.2750620633Utilities-Pump Maint Eq 1,163.88 107.78 0.00 1,271.6650620651Utilities-Wtr Tmt Maint Strct (338,237.78)0.00 (63,060.16)(401,297.94)50620663 Utilities-T&D Ops Meter Exp 76.96 0.00 0.00 76.9650620665Utilities-T&D Ops Misc Exp 6,394.89 612.61 0.00 7,007.50
SUZ-W-20-02IPUC DR 1AttachmentPage 104 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Sep 30, 2018
Run on 10/09/20 at 05:37 PM Style: UWGNEBS
Period Beginning Ending
50625643 Sludge Dspsl-Wtr Tmt Ops Misc 16,086.00 2,136.79 0.00 18,222.7950635614Chmcals-SOS Maint Wlls&Spr 16,397.27 0.00 0.00 16,397.2750635641183,655.50 56,654.25 (2,450.48)237,859.2750645000Trnsprt Cst-ES 513,486.61 53,132.78 (2,195.83)564,423.56506456001,997.93 333.96 0.00 2,331.89506456014,563.66 329.60 0.00 4,893.2650645603Trnsprt Cst-SOS Ops Misc 246.91 0.00 0.00 246.9150645611Trnsprt Cst-SOS Maint Strctrs 2,478.94 132.93 0.00 2,611.87506456141,718.87 136.82 0.00 1,855.6950645620830.10 91.34 0.00 921.4450645622627.70 0.00 0.00 627.705064562437,745.91 3,368.09 0.00 41,114.0050645630421.17 73.25 0.00 494.4250645631Trnsprt Cst-Pump Maint Strctrs 1,269.83 149.09 0.00 1,418.9250645633Trnsprt Cst-Pump Maint Eq 13,145.80 1,630.36 0.00 14,776.16506456401,045.78 146.48 0.00 1,192.265064564228,781.93 3,729.27 0.00 32,511.2050645651Trnsprt Cst-Wtr Tmt Maint Strc 2,136.29 198.04 0.00 2,334.3350645652Trnsprt Cst-Wtr Tmt Maint Eq 3,232.63 265.58 0.00 3,498.2150645660Trnsprt Cst-T&D Ops Sup&Eng 1,318.30 74.16 0.00 1,392.4650645662Trnsprt Cst-T&D Ops Line Ex 34,142.15 1,899.25 0.00 36,041.405064566310,585.84 1,197.18 0.00 11,783.0250645665Trnsprt Cst-T&D Ops Misc Ex 17.55 0.00 0.00 17.5550645670226.03 44.33 0.00 270.3650645671Trnsprt Cst-T&D Maint Strctrs 3.24 0.00 0.00 3.245064567259.78 0.00 0.00 59.7850645673Trnsprt Cst-T&D Maint - Main 17,489.96 2,165.44 0.00 19,655.40506456758,772.84 1,158.25 0.00 9,931.0950645676Trnsprt Cst-T&D Maint - Meters 1,647.15 342.87 0.00 1,990.0250645677519.67 28.09 0.00 547.7650645901Trnsprt Cst-Cust Acct Suprvsn 6,064.49 447.63 0.00 6,512.1250645902Trnsprt Cst-Cust Acct Mtr Rdng 18,699.10 1,971.82 0.00 20,670.925064590346,252.97 5,456.68 0.00 51,709.6550645920Trnsprt Cst-A&G Salaries 60,231.75 4,621.61 0.00 64,853.3650645932Trnsprt Cst-A&G Maint Plnt 500.58 45.38 0.00 545.9650646000Transportation Cost -Trnsfrred (513,486.61)0.00 (50,936.95)(564,423.56)50650600 1,162.78 0.00 0.00 1,162.7850650603Office Exp-SOS Ops Misc 589.20 0.00 (195.00)394.2050650626Office Exp-Pump Ops Misc Exp 27,857.28 3,009.55 0.00 30,866.8350650661Office Exp-T&D Ops Strg Faclt 16,359.22 2,035.51 0.00 18,394.7350650662Office Exp-T&D Ops Line Ex 3,733.66 0.00 0.00 3,733.6650650665Office Exp-T&D Ops Misc Ex 3,424.28 0.00 0.00 3,424.28506509036,712.85 1,165.18 0.00 7,878.0350650921Office Exp-A&G Ops Off Suppl 133,739.54 5,433.93 (105.88)139,067.595065092364,000.00 8,000.00 0.00 72,000.0050650930Office Exp-A&G Ops Misc Gen 65,635.10 7,726.30 (232.38)73,129.0250651660Advertising Exp-A&G 104,623.91 2,106.99 0.00 106,730.9050655631Misc Exp-Pump Maint Strctrs 82,796.73 19,461.10 (11.60)102,246.2350655632Misc Exp-Pump Maint Pwr Prd 345.76 0.00 0.00 345.7650655651Misc Exp-Wtr Tmt Maint Strct 7,352.69 369.22 0.00 7,721.9150655672989.00 0.00 0.00 989.0050655673Misc Exp-T&D Maint - Main 25.00 0.00 0.00 25.0050655675Misc Exp-T&D Maint - Services 6,616.60 0.00 (477.75)6,138.8550655905Misc Exp-Cust Acct Misc Exp (20.30)0.00 0.00 (20.30)50655930 Misc Exp-A&G Ops Misc Gen 114.19 0.00 0.00 114.1970100403Depreciation - Utility Plant 6,519,321.02 833,777.60 0.00 7,353,098.6270203408Real Estate Tax 1,387,788.99 173,469.33 0.00 1,561,258.3270250408Payroll Taxes 345,492.07 37,572.94 (79.58)382,985.43708004302,648,909.44 331,526.92 0.00 2,980,436.3770900419Interest income (9,018.02)0.00 (1,131.48)(10,149.50)71000431 Other interest 2,161.30 2,834.91 (423.54)4,572.6771050419AFUDC Gross Up (47,257.75)0.00 (9,223.76)(56,481.51)71051419 AFUDC Debt (65,030.10)0.00 (12,834.44)(77,864.54)71052419 AFUDC Equity (129,930.26)0.00 (25,621.31)(155,551.57)71200422 Gain - Disposition of Property (20,905.00)0.00 0.00 (20,905.00)71251418 Misc Non Oper Rental Income (35,775.75)0.00 (4,097.88)(39,873.63)71252426 Misc Income/Deduction (1,437.48)0.00 0.00 (1,437.48)71253426 Non Recoverable (399,985.97)6,559.64 (174,369.24)(567,795.57)71255406 Amort of Util Plt Acquis Adj 13,808.00 2,200.00 (474.00)15,534.0080100409Current-federal 2,077,431.48 1,750,182.52 0.00 3,827,614.0080150409Current-state 790,960.84 542,471.16 0.00 1,333,432.0080200410500,809.30 0.00 (955,785.41)(454,976.12)80250410 Deferred-State Income taxes 190,784.52 0.00 (356,995.52)(166,211.00)80400411 Investment Tax Cr,amortization (32,160.00)0.00 (4,020.00)(36,180.00)90400904 163,895.86 13,832.01 (303.12)177,424.75908509233,002,889.98 463,725.24 (577.44)3,466,037.7890890426190,618.31 18,068.75 (90.57)208,596.4990950000F B T-ES (2,068,632.38)400.50 (237,035.09)(2,305,266.97)90950600 F B T-SOS Ops Sup & Eng 9,007.62 1,779.77 0.00 10,787.3990950601F B T-SOS Ops Lbr & Exp 21,464.03 1,756.21 0.00 23,220.2490950603F B T-SOS Ops Misc 1,163.27 0.00 0.00 1,163.2790950611F B T-SOS Maint Strctrs 11,145.83 708.22 0.00 11,854.05
SUZ-W-20-02IPUC DR 1AttachmentPage 105 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Sep 30, 2018
Run on 10/09/20 at 05:37 PM Style: UWGNEBS
Period Beginning Ending
90950620 F B T-Pump Ops Sup & Eng 3,784.12 486.66 0.00 4,270.7890950622F B T-Pump Ops Pwr Prd Lbr 3,230.25 0.00 0.00 3,230.2590950624F B T-Pump Ops Lbr & Exp 175,502.88 17,946.58 0.00 193,449.4690950630F B T-Pump Maint Sup&Eng 1,841.71 390.24 0.00 2,231.9590950631F B T-Pump Maint Strctrs 5,987.97 794.38 0.00 6,782.3590950633F B T-Pump Maint Eq 59,780.94 8,687.25 0.00 68,468.1990950640F B T-Wtr Tmt Ops Sup&Eng 4,780.69 780.47 0.00 5,561.1690950642F B T-Wtr Tmt Ops Lbr&Exp 130,916.22 19,871.17 0.00 150,787.3990950651F B T-Wtr Tmt Maint Strct 10,419.02 1,055.22 0.00 11,474.2490950652F B T-Wtr Tmt Maint Equip 14,918.72 1,415.16 0.00 16,333.8890950660F B T-T&D Ops Sup&Eng 6,857.80 395.14 0.00 7,252.9490950662F B T-T&D Ops Line Ex 153,550.79 10,120.01 0.00 163,670.8090950663F B T-T&D Ops Meter Exp 48,669.64 6,379.04 0.00 55,048.6890950665F B T-T&D Ops Misc Ex 79.53 0.00 0.00 79.5390950670F B T-T&D Maint Sup & Eng 966.66 236.20 0.00 1,202.8690950671F B T-T&D Maint Strctrs 6.90 0.00 0.00 6.9090950672F B T-T&D Maint Rsrvrs&Stn 243.94 0.00 0.00 243.9490950673F B T-T&D Maint - Main 80,684.33 11,538.40 0.00 92,222.7390950675F B T-T&D Maint - Services 40,349.32 6,171.65 0.00 46,520.9790950676F B T-T&D Maint - Meters 7,082.31 1,826.97 0.00 8,909.2890950677F B T-T&D Maint - Hydrants 2,812.29 149.72 0.00 2,962.0190950901F B T-Cust Acct Suprvsn 29,085.35 2,385.10 0.00 31,470.4590950902F B T-Cust Acct Mtr Rdng 84,545.36 10,506.67 0.00 95,052.0390950903F B T-Cust Acct Rcrds&Coll 211,758.49 29,075.49 0.00 240,833.9890950920F B T-A&G Salaries 281,305.83 24,625.91 0.00 305,931.7490950932F B T-A&G Maint Plnt 2,393.05 241.76 0.00 2,634.8191400924Liability Insurance-A&G Ops 752.98 4.74 0.00 757.729146092595,684.10 4,976.01 0.00 100,660.1191500926Pension-A&G Ops 852,088.01 92,199.50 0.00 944,287.5191550926(151,074.66)0.00 (23,534.33)(174,608.99)91700926 776,255.74 110,497.61 (1,798.58)884,954.7791800926145,172.21 15,880.01 0.00 161,052.2291850000Other Employee Benefits-ES 1,178.74 0.00 0.00 1,178.7491850926(2,353.09)0.00 0.00 (2,353.09)91860926 (159.38)486.72 0.00 327.349190092853,275.80 0.00 0.00 53,275.809200092823,861.36 2,982.67 0.00 26,844.03920509307,777.76 972.22 0.00 8,749.98920529307,817.20 977.15 0.00 8,794.359205367237,179.17 4,647.39 0.00 41,826.56920569307,368.00 921.00 0.00 8,289.0092061623171,768.00 21,471.00 0.00 193,239.009206493025,872.89 2,922.30 0.00 28,795.19922006260.00 254.40 0.00 254.409220093049,010.55 7,075.59 0.00 56,086.1492200932Uni&Sfty Eq-A&G Maint Plnt 89.97 0.00 0.00 89.97923009309,050.20 1,102.50 0.00 10,152.7092600923(0.65)0.00 0.00 (0.65)92600930 (6,222.02)0.00 0.00 (6,222.02)92600932 31,970.86 4,742.29 0.00 36,713.15UW All Accounts (0.00)21,087,522.86 (21,087,522.89)0.00
SUZ-W-20-02IPUC DR 1AttachmentPage 106 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Oct 31, 2018
Run on 10/09/20 at 05:39 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 434,739,532.09 4,342,184.55 (1,674,397.49)437,407,319.1510600000Cnstrction Csts Not Classified 10,115,528.88 2,789,007.93 (3,856,544.70)9,047,992.1110700000Construction work in progress 11,867,400.66 3,151,397.27 (4,166,695.69)10,852,102.2510750000CWIP – Suspense 0.00 0.00 0.00 0.0010800000Utility Accumulated Depr (122,150,612.17)664,085.15 (809,131.73)(122,295,658.75)10808000 Utility Accum Depr - Office&IT 1,662.16 0.00 0.00 1,662.1610810000Retirement work in progress 588,326.96 156,813.76 (236,130.15)509,010.5710900000Accumulated Cost of Removal 1,458,573.04 194,638.80 (9,261.37)1,643,950.4711100000Utility Accumulated Depr -CIAC (37,896,978.39)0.00 (233,594.97)(38,130,573.36)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (189,647.18)474.00 (2,200.00)(191,373.18)12100000 Non-Utility Property 11,053.83 0.00 0.00 11,053.8313120000Collections41,000.00 0.00 0.00 41,000.0013150000Operating Cash Acct - Citi 0.00 0.00 0.00 0.0013501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 5,135,092.77 0.00 (1,025,662.66)4,109,430.1114201000AR Cash Accrual (1,755,873.69)0.00 (32,714.23)(1,788,587.92)14309000 Accounts Receivable-Other 12,584.30 0.00 (3,688.69)8,895.6114310000AR - M&J billed 0.00 0.00 0.00 0.0014400000Provision Uncllctble Acct (Cr)(300,000.00)0.00 0.00 (300,000.00)14410000 Provision Uncllctble Acct-Othr (11,000.00)0.00 0.00 (11,000.00)14605000 IC Money Pool Receivable 2,302,713.09 4,577,076.85 (882,298.41)5,997,491.5215000000Capital&Maint Inv Nonexempt 129,745.20 0.00 (33,863.22)95,881.9815010000285,946.78 0.00 0.00 285,946.7815020000Other Inventory 65,737.85 329.16 0.00 66,067.0115030000Chemical Inventory 78,374.69 12,397.97 (48,522.46)42,250.2016599000Prepaid Expenses-Other 0.00 88,000.00 0.00 88,000.0017300000Unbilled Revenue 7,611,651.00 0.00 (2,740,216.00)4,871,435.0018300000Prelim Survey and Inv. Chrgs 1,246,186.23 329,256.58 (385.16)1,575,057.6518404000Clearing - Capital Work Order 5,471.04 371.82 (5,472.68)370.17186090001,528,117.25 1,132.43 (56,221.00)1,473,028.68186200001,115,290.29 288.78 0.00 1,115,579.0718621000Dfrrd Relocation Exp - Approve 26,383.10 0.00 (977.15)25,405.95186230001,236,564.30 66,514.83 (2,767.83)1,300,311.3118625000Deferred Pwr Costs - Approved 64,413.89 0.00 (21,471.00)42,942.8918650000(439,005.89)0.00 (4,647.40)(443,653.29)18653000 (319,346.94)0.00 (2,944.26)(322,291.20)18680000 Deferred rate charges 8,947.97 0.00 (2,982.67)5,965.3018699000Other Regulatory Assets 114,554.74 100,000.00 (101,018.22)113,536.5218714000532,374.70 21,141.19 0.00 553,515.8919010000Def. Federal Inc Taxes- Other (20,464.18)0.00 (16,174.00)(36,638.18)19012000 Def State Income Taxes- Other 47,870.37 0.00 (5,731.00)42,139.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019101000Def. FIT-FAS109 ITC 113,337.40 0.00 (844.20)112,493.2019103000Def. FIT-F71/F109 G/U ITC 51,206.16 0.00 (297.48)50,908.6819131000Def.SIT-FAS109 ITC 48,231.72 0.00 (224.41)48,007.3119132000Def. SIT-F71/F109 G/U ITC 33,094.84 0.00 (23.77)33,071.0720100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (81,437,834.97)0.00 0.00 (81,437,834.97)21600000 RE - Cumulated Income (94,168,736.78)0.00 0.00 (94,168,736.78)21800000 AOCI - Pension 9,097,360.79 0.00 0.00 9,097,360.7921805000AOCI - PBOP (867,726.03)0.00 0.00 (867,726.03)23200000 Accounts Payable (821,877.55)551,320.48 (638,365.08)(908,922.15)23210000 Accounts Payable Reversing (71,163.16)36,884.35 (13,191.43)(47,470.24)23211000 (151,715.45)0.00 (5,560.98)(157,276.43)23220000 AP - Inventory Accrued 619.99 0.00 0.00 619.9923601000Property Taxes Accrued (1,561,223.97)0.00 (173,469.33)(1,734,693.30)23610000 Franchise taxes Accrued (204,718.12)204,718.12 (145,680.75)(145,680.75)23641000 Federal Income Tax Accrued (7,870,470.88)1,170,383.15 0.00 (6,700,087.73)23651000 State Income Tax Accrued (3,731,972.67)321,718.47 0.00 (3,410,254.20)23661000 FICA Tax Accrued (27,131.60)101.69 (4,580.82)(31,610.73)23662000 (58.65)32.44 (6.47)(32.68)23663000 (259.83)50.13 (21.09)(230.79)23670000 Sales & Use Taxes Accrued (50,901.27)3,163.32 (3,166.08)(50,904.03)23699000 Other Accrued Taxes (22,867.78)73,965.21 (27,776.72)23,320.7124205000Accrued - Payroll (364,128.29)33,993.89 (97,912.50)(428,046.90)24215000 Accrued - Power (373,094.46)138,137.20 0.00 (234,957.26)24220000 Accrued - Sludge Removal (624.79)624.79 0.00 0.0024245000Accrued - Vacation (55,260.00)0.00 0.00 (55,260.00)24246000 Accrued - Bonus (247,749.93)0.00 (27,527.77)(275,277.70)24247000 Accrued - Employee Related 0.00 0.00 0.00 0.0024248000Accr - Employee Related Other (13,541.22)18,265.38 (17,483.05)(12,758.89)24299000 Accrued Other 545.48 0.00 (3,190.11)(2,644.63)24301000 Employee W/hg-401K (44.68)71,467.41 (47,903.69)23,519.0424306000Employee withholding – PAC (50.00)40.00 (20.00)(30.00)24330000 Employee Withholding- Other (115.00)0.00 0.00 (115.00)25200000 Advances for Construction (5,266,692.76)3,440.00 0.00 (5,263,252.76)25200001 CWIP non-taxable advances 397,588.46 3,440.00 (3,440.00)397,588.4625201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (1,508,998.00)55,300.00 0.00 (1,453,698.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 107 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Oct 31, 2018
Run on 10/09/20 at 05:39 PM Style: UWGNEBS
Period Beginning Ending
25317000 Reg Liab-NewFedRate2018portion (199,313.89)0.00 (6,850.13)(206,164.03)25340000 PBOP Liability - Trustee (3,817,101.18)19,401.00 0.00 (3,797,700.18)25380000 Other Deferred Credits (297,942.94)4,019.81 0.00 (293,923.13)25390000 Accrued SE LTIP (18,434.00)0.00 (752.00)(19,186.00)25402000 DefRegLiab F71/F109-Fed:ITC (245,868.12)1,389.86 0.00 (244,478.26)25500000 Deferred ITC (627,694.00)4,020.00 0.00 (623,674.00)26310000 Pension Accrued (9,190,411.48)36,228.17 0.00 (9,154,183.31)27100000 Contribution in Aid of Cnstrct (117,504,154.46)0.00 (428,568.38)(117,932,722.84)27100001 CWIP non-taxable CIAC (3,942,095.98)530,235.69 0.00 (3,411,860.29)27100002 In Service non-taxable CIAC (1,236,848.44)163,613.49 (190,206.25)(1,263,441.20)27101000 Taxable CIAC - Serv Laterals (4,237,716.05)0.00 (169,035.09)(4,406,751.14)27101001 CWIP taxable CIAC (2,904,808.93)1,223,282.50 (161,121.54)(1,842,647.97)27101002 In Service taxable CIAC (505,414.36)118,288.09 (1,172,535.50)(1,559,661.77)27110000 37,896,978.39 233,594.97 0.00 38,130,573.3628203000Def. FIT-MACRS (9,578,870.74)0.00 (355,083.19)(9,933,953.93)28206000 Def. FIT- OCI Pension/PBOP 2,195,178.40 0.00 0.00 2,195,178.4028211000Def. FIT Benefit on DSIT 382,157.00 0.00 0.00 382,157.0028300000Def. FIT-Other 27,337.00 0.00 (991,298.44)(963,961.44)28301000 Def. FIT-Tank Painting (224,534.00)0.00 (8,175.00)(232,709.00)28302000 Def. FIT-Rate Expenses (6,321.00)0.00 (5,247.00)(11,568.00)28303000 Def. FIT-Deferred Charges (200,493.35)0.00 (10,969.00)(211,462.35)28304000 Def. FIT-Relocation Expense (9,710.00)0.00 (1,719.00)(11,429.00)28305000 Def. FIT-M_S Fees 458,444.00 0.00 0.00 458,444.0028306000Def. FIT-Pensions (888,035.00)238,922.00 0.00 (649,113.00)28307000 Def. FIT-PEBOP 718,567.85 35,832.00 0.00 754,399.8528308000Def. FIT-Cost of Removal (1,032,666.00)115,786.00 0.00 (916,880.00)28310000 Def. FIT-Uncollectibles 108,154.00 0.00 0.00 108,154.0028311000Def. FIT-Injuries and Damages 310,942.00 0.00 0.00 310,942.0028312000Def. FIT - AFUDC Equity (492,444.00)24,330.00 0.00 (468,114.00)28313000 Def. FIT - AFUDC Equity GU (348,715.57)0.00 (78,159.00)(426,874.57)28314000 (397,023.32)0.00 (245,010.80)(642,034.13)28350000 Def. SIT- Other 10,054.00 0.00 (374,034.40)(363,980.40)28353000 Def. SIT - Tank Painting (50,334.00)0.00 (2,896.00)(53,230.00)28354000 Def. SIT-Pensions (194,345.00)84,650.00 0.00 (109,695.00)28355000 Def. SIT-Post Retrmnt Benefits 335,263.72 12,695.00 0.00 347,958.7228356000Def. SIT-AFUDC Equity (113,816.00)8,620.00 0.00 (105,196.00)28357000 Def. SIT-Excess Depreciation (1,438,946.74)0.00 (140,287.53)(1,579,234.27)28358000 Def. SIT- Cost of Removal (233,822.00)41,023.00 0.00 (192,799.00)28359000 Def. SIT- Relocation (1,911.00)0.00 (609.00)(2,520.00)28360000 Def. SIT- OCI Pension/PBOP 810,901.84 0.00 0.00 810,901.8428363000112,799.00 0.00 0.00 112,799.0028364000Def. SIT - AFUDC Equity GU (69,762.53)0.00 (27,691.00)(97,453.53)28365000 (101,716.29)0.00 (49,015.46)(150,731.76)28405000 3,613,909.42 0.00 0.00 3,613,909.42284060001,168,743.93 0.00 0.00 1,168,743.93284080000.07 0.00 0.00 0.0740105461(16,341,265.63)0.00 (2,846,191.46)(19,187,457.09)40106461 Meter Sale-Residential facili (8,418,449.88)0.00 (1,014,033.96)(9,432,483.84)40110461 (8,694,542.96)0.00 (1,599,650.78)(10,294,193.74)40111461 Meter Sale-Commercial facility (1,832,513.42)0.00 (210,696.46)(2,043,209.88)40120461 (109,136.12)0.00 (10,251.71)(119,387.83)40121461 Meter Sale-public auth fac (26,908.35)0.00 (1,599.02)(28,507.37)40136461 (100,041.12)0.00 (56.99)(100,098.11)40137461 (67,857.81)0.00 (326.74)(68,184.55)40140462 Private Fire protection facili (830,581.54)0.00 (114,988.13)(945,569.67)40145463 Public Fire protection facilit (3,535.94)0.00 0.00 (3,535.94)40200471 Miscellaneous service revenue (12,510.00)0.00 (1,520.00)(14,030.00)40205472 Rents from water property (1,992.09)0.00 0.00 (1,992.09)40245471 Turn on fees (12,390.00)0.00 (1,095.00)(13,485.00)40251474 199,313.89 6,850.13 0.00 206,164.0340300474(4,229,606.00)2,652,173.00 0.00 (1,577,433.00)40301474 Reg Unbill facility charge rev 33,454.00 88,043.00 0.00 121,497.0050000000Payroll Clearing 0.00 605,747.23 (605,885.62)(138.39)50100600 Supv Lbr-SOS Ops Sup & Eng 22,107.68 3,558.63 (170.77)25,495.5450100601Supv Lbr-SOS Ops Lbr & Exp 50,710.12 6,280.17 (218.02)56,772.2750100603Supv Lbr-SOS Ops Misc 1,868.10 0.00 0.00 1,868.1050100611Supv Lbr-SOS Maint Strctrs 846.15 0.00 0.00 846.1550100614Supv Lbr-SOS Maint Wlls&Spr (67,809.00)1,726.93 0.00 (66,082.07)50100620 9,310.75 1,152.84 0.00 10,463.5950100624Supv Lbr-Pump Ops Lbr & Exp 62,805.56 9,445.11 (237.98)72,012.69501006304,856.83 1,045.00 0.00 5,901.8350100633Supv Lbr-Pump Maint Equip 731.90 0.00 (313.67)418.235010064012,227.06 1,768.46 0.00 13,995.525010064234,425.02 4,542.92 0.00 38,967.9450100660Supv Lbr-T&D Ops Sup&Eng 12,605.46 2,224.06 0.00 14,829.5250100662Supv Lbr-T&D Ops Line Exp 44,143.74 945.23 0.00 45,088.9750100670Supv Lbr-T&D Maint Sup &Eng 2,800.35 358.53 0.00 3,158.8850100673Supv Lbr-T&D Maint - Main 6,425.70 490.86 (221.77)6,694.7950100901Supv Lbr-Cust Acct Suprvsn 82,590.34 7,817.25 (204.38)90,203.2150100903Supv Lbr-Cust Acct Rcrds&Coll 68,612.09 10,604.34 (468.53)78,747.9050100920Supv Lbr-A&G Ops Salaries 1,555,084.19 168,752.11 (5,893.49)1,717,942.8150100932Supv Lbr-A&G Maint Plnt 3,311.65 347.10 0.00 3,658.75
SUZ-W-20-02IPUC DR 1AttachmentPage 108 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Oct 31, 2018
Run on 10/09/20 at 05:39 PM Style: UWGNEBS
Period Beginning Ending
50105603 Drct Lbr-SOS Ops Misc 243.00 0.00 0.00 243.0050105611Drct Lbr-SOS Maint Strctrs 26,518.18 2,792.85 0.00 29,311.03501056226,384.34 0.00 0.00 6,384.3450105624Drct Lbr-Pump Ops Lbr & Exp 329,321.89 50,775.91 (3,208.43)376,889.3750105630Drct Lbr-Pump Maint Sup&Eng 248.80 0.00 0.00 248.8050105631Drct Lbr-Pump Maint Strctrs 15,849.93 0.00 (549.61)15,300.3250105633Drct Lbr-Pump Maint Equip 157,776.60 17,640.05 (10,473.00)164,943.6550105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 300,578.19 30,446.13 (3,034.07)327,990.2550105643Drct Lbr-Wtr Tmt Ops Misc Exp 0.00 3,739.20 0.00 3,739.2050105651Drct Lbr-Wtr Tmt Maint Strct 23,499.71 10,007.16 0.00 33,506.8750105652Drct Lbr-Wtr Tmt Maint Equip 35,657.44 2,632.48 0.00 38,289.9250105660Drct Lbr-T&D Ops Sup&Eng (190.74)0.00 0.00 (190.74)50105662 Drct Lbr-T&D Ops Line Ex 307,017.90 21,670.10 0.00 328,688.0050105663Drct Lbr-T&D Ops Meter Exp 117,655.10 15,940.66 (1,248.19)132,347.5750105664Drct Lbr-T&D Ops Cust instl 180.19 0.00 0.00 180.1950105665Drct Lbr-T&D Ops Misc Ex 47,893.99 5,859.60 (185.04)53,568.5550105671Drct Lbr-T&D Maint Strctrs 36.83 0.00 0.00 36.8350105672Drct Lbr-T&D Maint Rsrvrs&Stn 489.12 0.00 0.00 489.1250105673Drct Lbr-T&D Maint - Main 203,548.64 36,501.56 (1,449.54)238,600.6650105675Drct Lbr-T&D Maint - Services 104,943.48 17,719.66 (2,960.64)119,702.5050105676Drct Lbr-T&D Maint - Meters 21,525.27 394.75 (380.94)21,539.0850105677Drct Lbr-T&D Maint - Hydrants 3,742.77 849.84 0.00 4,592.6150105901Drct Lbr-Cust Acct Suprvsn 332.01 0.00 (142.29)189.7250105902Drct Lbr-Cust Acct Mtr Rdng 214,781.17 25,594.54 (452.14)239,923.5750105903Drct Lbr-Cust Acct Rcrds&Coll 451,234.46 52,832.98 (5,359.01)498,708.4350105920Drct Lbr-A&G Ops Salaries 742,571.27 109,409.81 (19,239.35)832,741.7350105932Drct Lbr-A&G Maint Plnt 2,510.22 0.00 (35.43)2,474.7950110600S L T-SOS Ops Sup & Eng 3,288.50 1,008.46 0.00 4,296.9650110603S L T-SOS Ops Misc 48.93 0.00 0.00 48.9350120614S L T out-SOS Maint Wlls&Spr 82,284.00 0.00 0.00 82,284.0050120624S L T out-Pump Ops Lbr & Exp 3,280.89 0.00 (144.79)3,136.1050120660S L T out-T&D Ops Sup&Eng 1,852.95 0.00 (707.45)1,145.5050120901S L T out-Cust Acct Suprvsn (346.41)0.00 (38.49)(384.90)50120903 S L T out-Cust Acct Rcrds&Coll 564.00 0.00 0.00 564.0050120920S L T out-A&G Ops Salaries (890,945.63)438.36 (93,113.43)(983,620.70)50125664 D L T out-T&D Ops Cust instl (180.19)0.00 0.00 (180.19)50125665 D L T out-T&D Ops Misc Ex (47,713.39)0.00 (5,674.56)(53,387.95)50125903 (714.51)0.00 (79.39)(793.90)50125920 D L T out-A&G Ops Salaries (707,534.97)4,882.88 (91,500.45)(794,152.54)50300611 Material-SOS Maint Strctrs 9,933.97 1,325.24 0.00 11,259.2150300624Material-Pump Ops Lbr & Exp 26,897.91 4,119.86 (39.99)30,977.7850300631Material-Pump Maint Strctrs 179.93 0.00 0.00 179.9350300632Material-Pump Maint Pwr Prd 2,513.32 755.11 0.00 3,268.4350300633Material-Pump Maint Eq 5,297.41 3,225.18 0.00 8,522.5950300642Material-Wtr Tmt Ops Lbr&Exp 33,207.01 7,533.47 0.00 40,740.4850300651Material-Wtr Tmt Maint Strct 3,966.96 0.00 0.00 3,966.9650300662Material-T&D Ops Line Ex 9,929.76 339.99 0.00 10,269.7550300665Material-T&D Ops Misc Ex 0.00 568.14 0.00 568.1450300673Material-T&D Maint - Main 10,879.03 2,493.18 0.00 13,372.2150300675Material-T&D Maint - Services 51,846.04 9,040.23 (20.07)60,866.2050300676Material-T&D Maint - Meters 0.00 70.99 0.00 70.9950300677Material-T&D Maint - Hydrants 10,780.59 0.00 0.00 10,780.5950300902Material-Cust Acct Mtr Rdng 353.04 0.00 0.00 353.0450310604Rent-SOS Ops 1,268.61 0.00 0.00 1,268.6150310921Rent-A&G Ops Off Suppl&Exp 8,803.21 857.34 0.00 9,660.5550400601Out Servs-SOS Ops Lbr & Exp 1,097.68 0.00 0.00 1,097.685040061237.76 0.00 0.00 37.76504006133,250.00 0.00 0.00 3,250.00504006244,629.02 0.00 0.00 4,629.0250400626Out Servs-Pump Ops Misc Exp 257.50 1,673.49 0.00 1,930.9950400632Out Servs-Pump Maint Pwr Prd 48,553.07 0.00 0.00 48,553.0750400633Out Servs-Pump Maint Eq 8,880.38 266.00 0.00 9,146.3850400635Out Servs-Wtr Tmt Lab Testing 88,330.10 6,561.20 0.00 94,891.3050400641Out Servs-Wtr Tmt 630.00 0.00 0.00 630.005040064319,398.79 0.00 0.00 19,398.7950400651Out Servs-Wtr Tmt Maint Strct 11,637.30 626.09 0.00 12,263.3950400652Out Servs-Wtr Tmt Maint Equip 23,627.00 0.00 0.00 23,627.0050400662Out Servs-T&D Ops Line Ex 23,749.92 2,069.24 0.00 25,819.16504006728,599.00 0.00 0.00 8,599.00504006757,508.43 15.51 0.00 7,523.9450400902Out Servs-Cust Acct Mtr Rdng 83,036.60 8,981.66 0.00 92,018.265040090375,179.52 5,494.23 (4,629.40)76,044.3550400905Out Servs-Cust Acct Misc Exp 388.69 41.97 0.00 430.665040092032,025.62 2,400.00 0.00 34,425.6250400921101,591.89 0.00 (96,000.00)5,591.8950400923Out Servs-A&G Ops 28,765.17 7,964.80 0.00 36,729.9750405903Print & Postage-Cust Acct Rcrd 210,284.89 22,458.62 0.00 232,743.5150605602Prchsd Wtr-SOS Ops 151,051.63 480.22 0.00 151,531.85506106231,692,547.98 111,608.45 0.00 1,804,156.4350610665Prchsd Pwr-T&D Ops Misc Ex 282,540.76 58,674.18 0.00 341,214.9450620626Utilities-Pump Ops Misc Exp 1,557.27 130.30 0.00 1,687.5750620633Utilities-Pump Maint Eq 1,271.66 72.71 0.00 1,344.37
SUZ-W-20-02IPUC DR 1AttachmentPage 109 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Oct 31, 2018
Run on 10/09/20 at 05:39 PM Style: UWGNEBS
Period Beginning Ending
50620663 Utilities-T&D Ops Meter Exp 76.96 0.00 0.00 76.9650620665Utilities-T&D Ops Misc Exp 7,007.50 685.75 0.00 7,693.2550620921Utilities-A&G Ops Off Suppl 17,337.52 1,521.74 0.00 18,859.265062564318,222.79 652.88 0.00 18,875.6750635614Chmcals-SOS Maint Wlls&Spr 16,397.27 0.00 0.00 16,397.2750635641237,859.27 78,837.86 (2,054.71)314,642.4250645000Trnsprt Cst-ES 564,423.56 98,932.72 0.00 663,356.28506456002,331.89 687.58 0.00 3,019.47506456014,893.26 844.42 0.00 5,737.6850645603Trnsprt Cst-SOS Ops Misc 246.91 0.00 0.00 246.9150645611Trnsprt Cst-SOS Maint Strctrs 2,611.87 374.04 0.00 2,985.91506456141,855.69 274.55 0.00 2,130.2450645620921.44 183.29 0.00 1,104.7350645622627.70 0.00 0.00 627.705064562441,114.00 7,916.32 0.00 49,030.3250645630494.42 158.57 0.00 652.9950645631Trnsprt Cst-Pump Maint Strctrs 1,418.92 65.21 0.00 1,484.1350645633Trnsprt Cst-Pump Maint Eq 14,776.16 1,932.75 0.00 16,708.91506456401,192.26 286.19 0.00 1,478.455064564232,511.20 6,029.08 0.00 38,540.2850645643Trnsprt Cst-Wtr Tmt Ops Misc 0.00 359.81 0.00 359.8150645651Trnsprt Cst-Wtr Tmt Maint Strc 2,334.33 1,186.88 0.00 3,521.2150645652Trnsprt Cst-Wtr Tmt Maint Eq 3,498.21 463.70 0.00 3,961.9150645660Trnsprt Cst-T&D Ops Sup&Eng 1,392.46 127.56 0.00 1,520.0250645662Trnsprt Cst-T&D Ops Line Ex 36,041.40 3,681.46 0.00 39,722.865064566311,783.02 2,364.33 0.00 14,147.3550645665Trnsprt Cst-T&D Ops Misc Ex 17.55 0.00 0.00 17.5550645670270.36 69.62 0.00 339.9850645671Trnsprt Cst-T&D Maint Strctrs 3.24 0.00 0.00 3.245064567259.78 0.00 0.00 59.7850645673Trnsprt Cst-T&D Maint - Main 19,655.40 5,099.26 0.00 24,754.66506456759,931.09 2,342.27 0.00 12,273.3650645676Trnsprt Cst-T&D Maint - Meters 1,990.02 272.94 0.00 2,262.9650645677547.76 104.03 0.00 651.7950645901Trnsprt Cst-Cust Acct Suprvsn 6,512.12 930.00 0.00 7,442.1250645902Trnsprt Cst-Cust Acct Mtr Rdng 20,670.92 3,981.34 0.00 24,652.265064590351,709.65 9,725.03 0.00 61,434.6850645920Trnsprt Cst-A&G Salaries 64,853.36 9,497.05 0.00 74,350.4150645932Trnsprt Cst-A&G Maint Plnt 545.96 65.93 0.00 611.8950646000Transportation Cost -Trnsfrred (564,423.56)0.00 (98,932.72)(663,356.28)50650600 1,162.78 62.00 0.00 1,224.7850650601Office Exp-SOS Ops Lbr & Exp 0.00 250.00 0.00 250.0050650603Office Exp-SOS Ops Misc 394.20 1,938.13 0.00 2,332.33506506100.00 1,812.60 0.00 1,812.6050650626Office Exp-Pump Ops Misc Exp 30,866.83 3,853.94 0.00 34,720.7750650661Office Exp-T&D Ops Strg Faclt 18,394.73 2,035.51 0.00 20,430.2450650662Office Exp-T&D Ops Line Ex 3,733.66 1,054.09 0.00 4,787.7550650665Office Exp-T&D Ops Misc Ex 3,424.28 0.00 0.00 3,424.28506506700.00 556.50 0.00 556.50506509037,878.03 826.78 0.00 8,704.8150650921Office Exp-A&G Ops Off Suppl 139,067.59 16,779.78 (101.99)155,745.385065092372,000.00 8,000.00 0.00 80,000.0050650930Office Exp-A&G Ops Misc Gen 73,129.02 10,133.87 0.00 83,262.8950651660Advertising Exp-A&G 106,730.90 1,537.50 0.00 108,268.4050655631Misc Exp-Pump Maint Strctrs 102,246.23 15,424.95 (85.60)117,585.5850655632Misc Exp-Pump Maint Pwr Prd 345.76 37.00 0.00 382.7650655651Misc Exp-Wtr Tmt Maint Strct 7,721.91 282.50 0.00 8,004.4150655662Misc Exp-T&D Ops Line Ex 0.00 30.00 0.00 30.0050655672989.00 0.00 0.00 989.0050655673Misc Exp-T&D Maint - Main 25.00 0.00 0.00 25.0050655675Misc Exp-T&D Maint - Services 6,138.85 0.00 (2,347.80)3,791.0550655905Misc Exp-Cust Acct Misc Exp (20.30)0.00 0.00 (20.30)50655930 Misc Exp-A&G Ops Misc Gen 114.19 0.00 0.00 114.1970100403Depreciation - Utility Plant 7,353,098.62 809,131.73 0.00 8,162,230.3570203408Real Estate Tax 1,561,258.32 173,469.33 0.00 1,734,727.6570250408Payroll Taxes 382,985.43 41,870.47 (45.92)424,809.98708004302,980,436.37 328,662.82 0.00 3,309,099.2070900419Interest income (10,149.50)0.00 (1,132.43)(11,281.93)71000431 Other interest 4,572.67 0.00 (443.47)4,129.2071050419AFUDC Gross Up (56,481.51)0.00 (63,747.00)(120,228.52)71051419 AFUDC Debt (77,864.54)0.00 (48,049.59)(125,914.14)71052419 AFUDC Equity (155,551.57)0.00 (96,416.73)(251,968.31)71200422 Gain - Disposition of Property (20,905.00)4,000.00 0.00 (16,905.00)71251418 Misc Non Oper Rental Income (39,873.63)0.00 (4,097.88)(43,971.51)71252426 Misc Income/Deduction (1,437.48)0.00 0.00 (1,437.48)71253426 Non Recoverable (567,795.57)34,544.72 (148,252.27)(681,503.12)71255406 Amort of Util Plt Acquis Adj 15,534.00 2,200.00 (474.00)17,260.0080100409Current-federal 3,827,614.00 0.00 (1,170,383.15)2,657,230.8580150409Current-state 1,333,432.00 0.00 (321,718.47)1,011,713.5380200410(454,976.12)1,296,965.44 0.00 841,989.3280250410Deferred-State Income taxes (166,211.00)453,276.40 0.00 287,065.4080400411Investment Tax Cr,amortization (36,180.00)0.00 (4,020.00)(40,200.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 110 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Oct 31, 2018
Run on 10/09/20 at 05:39 PM Style: UWGNEBS
Period Beginning Ending
90850923 Corporate Shared Services Fees 3,466,037.78 371,533.22 (29,863.95)3,807,707.0590890426208,596.49 15,096.56 (90.43)223,602.6290950000F B T-ES (2,305,266.97)363.09 (249,360.84)(2,554,264.71)90950600 F B T-SOS Ops Sup & Eng 10,787.39 1,962.22 0.00 12,749.6190950601F B T-SOS Ops Lbr & Exp 23,220.24 2,409.64 0.00 25,629.8890950603F B T-SOS Ops Misc 1,163.27 0.00 0.00 1,163.2790950611F B T-SOS Maint Strctrs 11,854.05 1,067.34 0.00 12,921.3990950614F B T-SOS Maint Wlls&Spr 9,062.18 783.46 0.00 9,845.6490950620F B T-Pump Ops Sup & Eng 4,270.78 523.01 0.00 4,793.7990950622F B T-Pump Ops Pwr Prd Lbr 3,230.25 0.00 0.00 3,230.2590950624F B T-Pump Ops Lbr & Exp 193,449.46 22,589.76 0.00 216,039.2290950630F B T-Pump Maint Sup&Eng 2,231.95 452.50 0.00 2,684.4590950631F B T-Pump Maint Strctrs 6,782.35 186.07 0.00 6,968.4290950633F B T-Pump Maint Eq 68,468.19 5,515.22 0.00 73,983.4190950640F B T-Wtr Tmt Ops Sup&Eng 5,561.16 816.70 0.00 6,377.8690950642F B T-Wtr Tmt Ops Lbr&Exp 150,787.39 17,204.37 0.00 167,991.7690950643F B T-Wtr Tmt Ops Misc Exp 0.00 1,026.75 0.00 1,026.7590950651F B T-Wtr Tmt Maint Strct 11,474.24 3,386.82 0.00 14,861.0690950652F B T-Wtr Tmt Maint Equip 16,333.88 1,323.20 0.00 17,657.0890950660F B T-T&D Ops Sup&Eng 7,252.94 363.99 0.00 7,616.9390950662F B T-T&D Ops Line Ex 163,670.80 10,505.31 0.00 174,176.1190950663F B T-T&D Ops Meter Exp 55,048.68 6,746.77 0.00 61,795.4590950665F B T-T&D Ops Misc Ex 79.53 0.00 0.00 79.5390950670F B T-T&D Maint Sup & Eng 1,202.86 198.65 0.00 1,401.5190950671F B T-T&D Maint Strctrs 6.90 0.00 0.00 6.9090950672F B T-T&D Maint Rsrvrs&Stn 243.94 0.00 0.00 243.9490950673F B T-T&D Maint - Main 92,222.73 14,551.04 0.00 106,773.7790950675F B T-T&D Maint - Services 46,520.97 6,683.82 0.00 53,204.7990950676F B T-T&D Maint - Meters 8,909.28 778.83 0.00 9,688.1190950677F B T-T&D Maint - Hydrants 2,962.01 296.87 0.00 3,258.8890950901F B T-Cust Acct Suprvsn 31,470.45 2,653.83 0.00 34,124.2890950902F B T-Cust Acct Mtr Rdng 95,052.03 11,361.05 0.00 106,413.0890950903F B T-Cust Acct Rcrds&Coll 240,833.98 27,751.03 0.00 268,585.0190950920F B T-A&G Salaries 305,931.74 27,100.49 0.00 333,032.2390950932F B T-A&G Maint Plnt 2,634.81 188.14 0.00 2,822.9591400924Liability Insurance-A&G Ops 757.72 0.00 0.00 757.7291460925100,660.11 6,963.60 0.00 107,623.7191500926Pension-A&G Ops 944,287.51 104,920.83 0.00 1,049,208.3491550926(174,608.99)0.00 (19,401.00)(194,009.99)91700926 884,954.77 98,069.81 (1,784.10)981,240.4891800926161,052.22 17,483.05 0.00 178,535.2791850000Other Employee Benefits-ES 1,178.74 0.00 0.00 1,178.7491850926(2,353.09)0.00 0.00 (2,353.09)91860926 327.34 625.00 0.00 952.349190092853,275.80 0.00 0.00 53,275.809200092826,844.03 2,982.67 0.00 29,826.70920509308,749.98 972.22 0.00 9,722.20920529308,794.35 977.15 0.00 9,771.509205367241,826.56 4,647.40 0.00 46,473.96920569308,289.00 921.00 0.00 9,210.0092061623193,239.00 21,471.00 0.00 214,710.009206493028,795.19 2,944.26 0.00 31,739.4592200626254.40 918.76 0.00 1,173.169220093056,086.14 6,116.87 0.00 62,203.0192200932Uni&Sfty Eq-A&G Maint Plnt 89.97 0.00 0.00 89.979230093010,152.70 2,289.95 0.00 12,442.6592600923(0.65)0.00 0.00 (0.65)92600930 (6,222.02)0.00 0.00 (6,222.02)92600932 36,713.15 2,843.80 0.00 39,556.95UW All Accounts 0.00 30,627,665.90 (30,627,665.87)(0.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 111 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Nov 30, 2018
Run on 10/09/20 at 05:42 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 437,407,319.15 1,597,119.44 (3,709.26)439,000,729.3310600000Cnstrction Csts Not Classified 9,047,992.11 777,367.67 (1,382,742.87)8,442,616.9110700000Construction work in progress 10,852,102.25 4,106,716.69 (2,517,181.77)12,441,637.1710750000CWIP – Suspense 0.00 0.00 0.00 0.0010800000Utility Accumulated Depr (122,295,658.75)4,093.20 (836,514.43)(123,128,079.98)10808000 Utility Accum Depr - Office&IT 1,662.16 0.00 (1,662.16)0.0010810000Retirement work in progress 509,010.57 47,834.07 (15,546.07)541,298.5710900000Accumulated Cost of Removal 1,643,950.47 12,763.98 (174.66)1,656,539.7911100000Utility Accumulated Depr -CIAC (38,130,573.36)0.00 (236,568.17)(38,367,141.53)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (191,373.18)474.00 (2,200.00)(193,099.18)12100000 Non-Utility Property 11,053.83 0.00 0.00 11,053.8313120000Collections41,000.00 0.00 0.00 41,000.0013150000Operating Cash Acct - Citi 0.00 0.00 0.00 0.0013501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 4,109,430.11 0.00 (1,416,907.06)2,692,523.0514201000AR Cash Accrual (1,788,587.92)645,204.90 0.00 (1,143,383.02)14309000 Accounts Receivable-Other 8,895.61 0.00 0.00 8,895.6114310000AR - M&J billed 0.00 0.00 0.00 0.0014400000Provision Uncllctble Acct (Cr)(300,000.00)0.00 0.00 (300,000.00)14410000 Provision Uncllctble Acct-Othr (11,000.00)0.00 0.00 (11,000.00)14605000 IC Money Pool Receivable 5,997,491.52 2,234,700.50 (4,719,381.12)3,512,810.9015000000Capital&Maint Inv Nonexempt 95,881.98 5,326.31 0.00 101,208.2915010000285,946.78 31,797.88 0.00 317,744.6615020000Other Inventory 66,067.01 0.00 (2,651.48)63,415.5315030000Chemical Inventory 42,250.20 35,602.33 0.00 77,852.5316599000Prepaid Expenses-Other 88,000.00 0.00 (8,000.00)80,000.0017300000Unbilled Revenue 4,871,435.00 0.00 (1,309,939.00)3,561,496.0018300000Prelim Survey and Inv. Chrgs 1,575,057.65 35,201.82 (140,569.15)1,469,690.3218404000Clearing - Capital Work Order 370.17 0.06 (371.89)(1.66)18609000 1,473,028.68 788,777.28 (56,221.00)2,205,584.96186200001,115,579.07 235,596.77 (0.57)1,351,175.2718621000Dfrrd Relocation Exp - Approve 25,405.95 0.00 (977.15)24,428.80186230001,300,311.31 10,327.49 0.00 1,310,638.8018625000Deferred Pwr Costs - Approved 42,942.89 0.00 (21,471.00)21,471.8918650000(443,653.29)0.00 (4,647.40)(448,300.69)18653000 (322,291.20)0.00 (3,096.04)(325,387.24)18680000 Deferred rate charges 5,965.30 0.00 (2,982.67)2,982.6318699000Other Regulatory Assets 113,536.52 50,489.24 (1,018.22)163,007.5418714000553,515.89 15,706.74 0.00 569,222.6319010000Def. Federal Inc Taxes- Other (36,638.18)16,174.00 0.00 (20,464.18)19012000 Def State Income Taxes- Other 42,139.37 5,731.00 0.00 47,870.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019101000Def. FIT-FAS109 ITC 112,493.20 0.00 (844.20)111,649.0019103000Def. FIT-F71/F109 G/U ITC 50,908.68 0.00 (297.48)50,611.2019131000Def.SIT-FAS109 ITC 48,007.31 0.00 (224.41)47,782.9019132000Def. SIT-F71/F109 G/U ITC 33,071.07 0.00 (23.77)33,047.3020100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (81,437,834.97)0.00 0.00 (81,437,834.97)21600000 RE - Cumulated Income (94,168,736.78)0.00 0.00 (94,168,736.78)21800000 AOCI - Pension 9,097,360.79 0.00 0.00 9,097,360.7921805000AOCI - PBOP (867,726.03)0.00 0.00 (867,726.03)23200000 Accounts Payable (908,922.15)377,064.53 (503,778.52)(1,035,636.14)23210000 Accounts Payable Reversing (47,470.24)20,460.65 0.00 (27,009.59)23211000 (157,276.43)14,311.09 0.00 (142,965.34)23220000 AP - Inventory Accrued 619.99 0.00 0.00 619.9923601000Property Taxes Accrued (1,734,693.30)0.00 (173,469.33)(1,908,162.63)23610000 Franchise taxes Accrued (145,680.75)142,791.32 (101,210.31)(104,099.74)23641000 Federal Income Tax Accrued (6,700,087.73)2,916,918.98 0.00 (3,783,168.75)23651000 State Income Tax Accrued (3,410,254.20)0.00 (170,134.85)(3,580,389.05)23661000 FICA Tax Accrued (31,610.73)342.12 (3,171.79)(34,440.40)23662000 (32.68)26.86 (35.18)(41.00)23663000 (230.79)31.57 (21.33)(220.55)23670000 Sales & Use Taxes Accrued (50,904.03)14,113.55 (6,946.51)(43,736.99)23699000 Other Accrued Taxes 23,320.71 0.00 (22,506.11)814.6024205000Accrued - Payroll (428,046.90)14,973.52 (66,016.22)(479,089.60)24215000 Accrued - Power (234,957.26)82,990.89 0.00 (151,966.37)24245000 Accrued - Vacation (55,260.00)0.00 0.00 (55,260.00)24246000 Accrued - Bonus (275,277.70)0.00 (27,527.77)(302,805.47)24247000 Accrued - Employee Related 0.00 0.00 0.00 0.0024248000Accr - Employee Related Other (12,758.89)12,575.40 (16,913.77)(17,097.26)24299000 Accrued Other (2,644.63)0.00 0.00 (2,644.63)24301000 Employee W/hg-401K 23,519.04 47,025.41 (47,241.08)23,303.3724306000Employee withholding – PAC (30.00)40.00 (40.00)(30.00)24330000 Employee Withholding- Other (115.00)0.00 0.00 (115.00)25200000 Advances for Construction (5,263,252.76)0.00 0.00 (5,263,252.76)25200001 CWIP non-taxable advances 397,588.46 0.00 0.00 397,588.4625201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (1,453,698.00)55,300.00 (786,304.00)(2,184,702.00)25316000 (4,355,090.35)301,040.24 0.00 (4,054,050.11)
SUZ-W-20-02IPUC DR 1AttachmentPage 112 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Nov 30, 2018
Run on 10/09/20 at 05:42 PM Style: UWGNEBS
Period Beginning Ending
25340000 PBOP Liability - Trustee (3,797,700.18)19,401.00 0.00 (3,778,299.18)25380000 Other Deferred Credits (293,923.13)0.00 0.00 (293,923.13)25390000 Accrued SE LTIP (19,186.00)0.00 (752.00)(19,938.00)25402000 DefRegLiab F71/F109-Fed:ITC (244,478.26)1,389.86 0.00 (243,088.40)25500000 Deferred ITC (623,674.00)4,020.00 0.00 (619,654.00)26310000 Pension Accrued (9,154,183.31)0.00 (104,920.83)(9,259,104.14)27100000 Contribution in Aid of Cnstrct (117,932,722.84)0.00 (943,651.16)(118,876,374.00)27100001 CWIP non-taxable CIAC (3,411,860.29)102,961.36 (12,812.45)(3,321,711.38)27100002 In Service non-taxable CIAC (1,263,441.20)956,463.61 (63,384.45)(370,362.04)27101000 Taxable CIAC - Serv Laterals (4,406,751.14)0.00 (157,874.00)(4,564,625.14)27101001 CWIP taxable CIAC (1,842,647.97)409,709.71 (1,274,821.66)(2,707,759.92)27101002 In Service taxable CIAC (1,559,661.77)117,190.00 (369,025.71)(1,811,497.48)27110000 38,130,573.36 236,568.17 0.00 38,367,141.5328203000Def. FIT-MACRS (9,933,953.93)342,620.08 0.00 (9,591,333.84)28206000 Def. FIT- OCI Pension/PBOP 2,195,178.40 0.00 0.00 2,195,178.4028211000Def. FIT Benefit on DSIT 382,157.00 10,526.59 0.00 392,683.5928300000Def. FIT-Other (963,961.44)991,259.25 0.00 27,297.8128301000Def. FIT-Tank Painting (232,709.00)8,175.00 0.00 (224,534.00)28302000 Def. FIT-Rate Expenses (11,568.00)5,247.00 0.00 (6,321.00)28303000 Def. FIT-Deferred Charges (211,462.35)10,969.00 0.00 (200,493.35)28304000 Def. FIT-Relocation Expense (11,429.00)1,719.00 0.00 (9,710.00)28305000 Def. FIT-M_S Fees 458,444.00 0.00 (434,801.86)23,642.1428306000Def. FIT-Pensions (649,113.00)0.00 (238,922.00)(888,035.00)28307000 Def. FIT-PEBOP 754,399.85 0.00 (35,832.00)718,567.8528308000Def. FIT-Cost of Removal (916,880.00)0.00 (157,087.75)(1,073,967.75)28310000 Def. FIT-Uncollectibles 108,154.00 0.00 0.00 108,154.0028311000Def. FIT-Injuries and Damages 310,942.00 0.00 0.00 310,942.0028312000Def. FIT - AFUDC Equity (468,114.00)0.00 (54,135.43)(522,249.43)28313000 Def. FIT - AFUDC Equity GU (426,874.57)78,159.00 0.00 (348,715.57)28314000 (642,034.13)202,369.72 0.00 (439,664.41)28350000 Def. SIT- Other (363,980.40)374,027.22 0.00 10,046.8228353000Def. SIT - Tank Painting (53,230.00)2,896.00 0.00 (50,334.00)28354000 Def. SIT-Pensions (109,695.00)0.00 (84,650.00)(194,345.00)28355000 Def. SIT-Post Retrmnt Benefits 347,958.72 0.00 (12,695.00)335,263.7228356000Def. SIT-AFUDC Equity (105,196.00)0.00 (19,185.19)(124,381.19)28357000 Def. SIT-Excess Depreciation (1,579,234.27)97,409.19 0.00 (1,481,825.08)28358000 Def. SIT- Cost of Removal (192,799.00)0.00 (51,758.71)(244,557.71)28359000 Def. SIT- Relocation (2,520.00)609.00 0.00 (1,911.00)28360000 Def. SIT- OCI Pension/PBOP 810,901.84 0.00 0.00 810,901.8428363000112,799.00 0.00 (99,275.96)13,523.0428364000Def. SIT - AFUDC Equity GU (97,453.53)27,691.00 0.00 (69,762.53)28365000 (150,731.76)41,631.51 0.00 (109,100.24)28405000 3,613,909.42 0.00 (335,006.67)3,278,902.74284060001,168,743.93 33,966.42 0.00 1,202,710.36284080000.07 0.00 0.00 0.0740105461(19,187,457.09)0.00 (1,683,321.92)(20,870,779.01)40106461 Meter Sale-Residential facili (9,432,483.84)0.00 (802,391.85)(10,234,875.69)40110461 (10,294,193.74)0.00 (840,561.34)(11,134,755.08)40111461 Meter Sale-Commercial facility (2,043,209.88)0.00 (187,690.56)(2,230,900.44)40120461 (119,387.83)0.00 (13,501.71)(132,889.54)40121461 Meter Sale-public auth fac (28,507.37)0.00 (4,909.17)(33,416.54)40130474 Surcharges 0.00 0.00 (63,890.42)(63,890.42)40136461 (100,098.11)0.00 (18,784.15)(118,882.26)40137461 (68,184.55)0.00 (22,115.00)(90,299.55)40140462 Private Fire protection facili (945,569.67)0.00 (68,810.28)(1,014,379.95)40145463 Public Fire protection facilit (3,535.94)0.00 0.00 (3,535.94)40200471 Miscellaneous service revenue (14,030.00)0.00 (1,880.00)(15,910.00)40205472 Rents from water property (1,992.09)0.00 0.00 (1,992.09)40245471 Turn on fees (13,485.00)0.00 (985.00)(14,470.00)40251474 206,164.03 2,079.97 0.00 208,244.0040300474(1,577,433.00)1,447,579.00 0.00 (129,854.00)40301474 Reg Unbill facility charge rev 121,497.00 0.00 (137,640.00)(16,143.00)50000000 Payroll Clearing (138.39)583,403.05 (583,264.66)0.0050100600Supv Lbr-SOS Ops Sup & Eng 25,495.54 3,454.41 0.00 28,949.9550100601Supv Lbr-SOS Ops Lbr & Exp 56,772.27 5,482.29 0.00 62,254.5650100603Supv Lbr-SOS Ops Misc 1,868.10 1,672.92 0.00 3,541.0250100611Supv Lbr-SOS Maint Strctrs 846.15 0.00 0.00 846.1550100614Supv Lbr-SOS Maint Wlls&Spr (66,082.07)1,533.29 0.00 (64,548.78)50100620 10,463.59 1,102.70 0.00 11,566.2950100624Supv Lbr-Pump Ops Lbr & Exp 72,012.69 9,677.83 0.00 81,690.52501006305,901.83 446.34 0.00 6,348.1750100633Supv Lbr-Pump Maint Equip 418.23 0.00 0.00 418.235010064013,995.52 1,129.61 0.00 15,125.135010064238,967.94 810.96 0.00 39,778.9050100660Supv Lbr-T&D Ops Sup&Eng 14,829.52 2,625.21 0.00 17,454.7350100662Supv Lbr-T&D Ops Line Exp 45,088.97 1,727.57 0.00 46,816.5450100670Supv Lbr-T&D Maint Sup &Eng 3,158.88 122.72 0.00 3,281.6050100673Supv Lbr-T&D Maint - Main 6,694.79 0.00 (372.58)6,322.2150100901Supv Lbr-Cust Acct Suprvsn 90,203.21 7,730.95 (1,716.75)96,217.4150100903Supv Lbr-Cust Acct Rcrds&Coll 78,747.90 12,383.00 0.00 91,130.9050100920Supv Lbr-A&G Ops Salaries 1,717,942.81 168,134.08 (9,917.21)1,876,159.6850100932Supv Lbr-A&G Maint Plnt 3,658.75 396.68 0.00 4,055.43
SUZ-W-20-02IPUC DR 1AttachmentPage 113 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Nov 30, 2018
Run on 10/09/20 at 05:42 PM Style: UWGNEBS
Period Beginning Ending
50105603 Drct Lbr-SOS Ops Misc 243.00 0.00 0.00 243.0050105611Drct Lbr-SOS Maint Strctrs 29,311.03 0.00 (443.04)28,867.99501056226,384.34 379.44 0.00 6,763.7850105624Drct Lbr-Pump Ops Lbr & Exp 376,889.37 51,847.58 0.00 428,736.9550105630Drct Lbr-Pump Maint Sup&Eng 248.80 0.00 0.00 248.8050105631Drct Lbr-Pump Maint Strctrs 15,300.32 0.00 (58.67)15,241.6550105633Drct Lbr-Pump Maint Equip 164,943.65 20,234.84 (4,999.72)180,178.7750105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 327,990.25 27,140.03 (3,803.98)351,326.3050105643Drct Lbr-Wtr Tmt Ops Misc Exp 3,739.20 0.00 (1,771.20)1,968.0050105651Drct Lbr-Wtr Tmt Maint Strct 33,506.87 4,763.67 (3,242.44)35,028.1050105652Drct Lbr-Wtr Tmt Maint Equip 38,289.92 8,343.73 0.00 46,633.6550105660Drct Lbr-T&D Ops Sup&Eng (190.74)0.00 0.00 (190.74)50105662 Drct Lbr-T&D Ops Line Ex 328,688.00 30,162.94 (43.36)358,807.5850105663Drct Lbr-T&D Ops Meter Exp 132,347.57 14,992.67 (1,635.90)145,704.3450105664Drct Lbr-T&D Ops Cust instl 180.19 0.00 0.00 180.1950105665Drct Lbr-T&D Ops Misc Ex 53,568.55 5,427.84 0.00 58,996.3950105671Drct Lbr-T&D Maint Strctrs 36.83 0.00 0.00 36.8350105672Drct Lbr-T&D Maint Rsrvrs&Stn 489.12 246.72 0.00 735.8450105673Drct Lbr-T&D Maint - Main 238,600.66 22,813.14 (8,680.61)252,733.1950105675Drct Lbr-T&D Maint - Services 119,702.50 21,343.67 (1,220.47)139,825.7050105676Drct Lbr-T&D Maint - Meters 21,539.08 8,428.07 0.00 29,967.1550105677Drct Lbr-T&D Maint - Hydrants 4,592.61 2,803.80 0.00 7,396.4150105901Drct Lbr-Cust Acct Suprvsn 189.72 0.00 0.00 189.7250105902Drct Lbr-Cust Acct Mtr Rdng 239,923.57 31,166.86 (851.81)270,238.6250105903Drct Lbr-Cust Acct Rcrds&Coll 498,708.43 50,149.84 (249.37)548,608.9050105920Drct Lbr-A&G Ops Salaries 832,741.73 100,403.82 (19,914.37)913,231.1850105932Drct Lbr-A&G Maint Plnt 2,474.79 0.00 0.00 2,474.7950110600S L T-SOS Ops Sup & Eng 4,296.96 964.60 0.00 5,261.5650110603S L T-SOS Ops Misc 48.93 0.00 0.00 48.9350120614S L T out-SOS Maint Wlls&Spr 82,284.00 0.00 0.00 82,284.0050120624S L T out-Pump Ops Lbr & Exp 3,136.10 0.00 (144.79)2,991.3150120660S L T out-T&D Ops Sup&Eng 1,145.50 0.00 (707.45)438.0550120901S L T out-Cust Acct Suprvsn (384.90)0.00 (38.49)(423.39)50120903 S L T out-Cust Acct Rcrds&Coll 564.00 0.00 0.00 564.0050120920S L T out-A&G Ops Salaries (983,620.70)5,736.11 (100,609.18)(1,078,493.77)50125664 D L T out-T&D Ops Cust instl (180.19)0.00 0.00 (180.19)50125665 D L T out-T&D Ops Misc Ex (53,387.95)0.00 (5,427.84)(58,815.79)50125903 (793.90)0.00 (79.39)(873.29)50125920 D L T out-A&G Ops Salaries (794,152.54)15,811.90 (92,889.38)(871,230.02)50300611 Material-SOS Maint Strctrs 11,259.21 415.37 0.00 11,674.5850300624Material-Pump Ops Lbr & Exp 30,977.78 2,123.18 0.00 33,100.9650300631Material-Pump Maint Strctrs 179.93 0.00 0.00 179.9350300632Material-Pump Maint Pwr Prd 3,268.43 80.77 0.00 3,349.2050300633Material-Pump Maint Eq 8,522.59 98.10 0.00 8,620.6950300642Material-Wtr Tmt Ops Lbr&Exp 40,740.48 1,521.50 0.00 42,261.9850300651Material-Wtr Tmt Maint Strct 3,966.96 0.00 0.00 3,966.9650300662Material-T&D Ops Line Ex 10,269.75 556.30 0.00 10,826.0550300665Material-T&D Ops Misc Ex 568.14 0.00 0.00 568.1450300673Material-T&D Maint - Main 13,372.21 3,059.71 0.00 16,431.9250300675Material-T&D Maint - Services 60,866.20 4,654.33 (27.65)65,492.8850300676Material-T&D Maint - Meters 70.99 0.00 0.00 70.9950300677Material-T&D Maint - Hydrants 10,780.59 1,236.35 0.00 12,016.9450300902Material-Cust Acct Mtr Rdng 353.04 78.43 0.00 431.4750310604Rent-SOS Ops 1,268.61 0.00 0.00 1,268.6150310921Rent-A&G Ops Off Suppl&Exp 9,660.55 808.15 0.00 10,468.7150400601Out Servs-SOS Ops Lbr & Exp 1,097.68 0.00 0.00 1,097.685040061237.76 0.00 0.00 37.76504006133,250.00 0.00 0.00 3,250.00504006244,629.02 0.00 0.00 4,629.0250400626Out Servs-Pump Ops Misc Exp 1,930.99 0.00 0.00 1,930.9950400632Out Servs-Pump Maint Pwr Prd 48,553.07 13,411.06 0.00 61,964.1350400633Out Servs-Pump Maint Eq 9,146.38 13,211.91 0.00 22,358.2950400635Out Servs-Wtr Tmt Lab Testing 94,891.30 2,249.80 0.00 97,141.1050400641Out Servs-Wtr Tmt 630.00 0.00 0.00 630.005040064319,398.79 0.00 0.00 19,398.7950400651Out Servs-Wtr Tmt Maint Strct 12,263.39 711.67 0.00 12,975.0650400652Out Servs-Wtr Tmt Maint Equip 23,627.00 0.00 0.00 23,627.0050400662Out Servs-T&D Ops Line Ex 25,819.16 7,010.93 0.00 32,830.09504006728,599.00 0.00 0.00 8,599.00504006757,523.94 0.00 (240.88)7,283.0650400902Out Servs-Cust Acct Mtr Rdng 92,018.26 1,000.00 0.00 93,018.265040090376,044.35 4,754.70 0.00 80,799.0550400905Out Servs-Cust Acct Misc Exp 430.66 62.84 0.00 493.505040092034,425.62 2,880.00 0.00 37,305.62504009215,591.89 0.00 0.00 5,591.8950400923Out Servs-A&G Ops 36,729.97 234.03 0.00 36,964.0050405903Print & Postage-Cust Acct Rcrd 232,743.51 25,436.59 0.00 258,180.1050605602Prchsd Wtr-SOS Ops 151,531.85 16,674.76 0.00 168,206.61506106231,804,156.43 90,863.97 0.00 1,895,020.4050610665Prchsd Pwr-T&D Ops Misc Ex 341,214.94 43,645.44 0.00 384,860.3850620626Utilities-Pump Ops Misc Exp 1,687.57 138.09 0.00 1,825.6650620633Utilities-Pump Maint Eq 1,344.37 46.89 0.00 1,391.26
SUZ-W-20-02IPUC DR 1AttachmentPage 114 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Nov 30, 2018
Run on 10/09/20 at 05:42 PM Style: UWGNEBS
Period Beginning Ending
50620663 Utilities-T&D Ops Meter Exp 76.96 0.00 0.00 76.9650620665Utilities-T&D Ops Misc Exp 7,693.25 844.72 0.00 8,537.9750620921Utilities-A&G Ops Off Suppl 18,859.26 2,162.75 0.00 21,022.015062564318,875.67 1,512.00 0.00 20,387.6750635614Chmcals-SOS Maint Wlls&Spr 16,397.27 0.00 0.00 16,397.2750635641314,642.42 16,211.69 (27,867.36)302,986.7550645000Trnsprt Cst-ES 663,356.28 78,536.42 (815.77)741,076.93506456003,019.47 569.35 (5.90)3,582.92506456015,737.68 691.13 (7.18)6,421.6350645603Trnsprt Cst-SOS Ops Misc 246.91 119.96 (1.25)365.6250645611Trnsprt Cst-SOS Maint Strctrs 2,985.91 100.24 (1.04)3,085.11506456142,130.24 206.83 (2.15)2,334.92506456201,104.73 143.76 (1.49)1,247.0050645622627.70 27.21 (0.28)654.635064562449,030.32 7,049.66 (73.23)56,006.7550645630652.99 87.98 (0.91)740.0650645631Trnsprt Cst-Pump Maint Strctrs 1,484.13 18.81 (0.20)1,502.7450645633Trnsprt Cst-Pump Maint Eq 16,708.91 1,791.71 (18.61)18,482.01506456401,478.45 182.01 (1.89)1,658.575064564238,540.28 3,859.27 (40.09)42,359.4650645643Trnsprt Cst-Wtr Tmt Ops Misc 359.81 0.00 0.00 359.8150645651Trnsprt Cst-Wtr Tmt Maint Strc 3,521.21 478.03 (4.97)3,994.2750645652Trnsprt Cst-Wtr Tmt Maint Eq 3,961.91 761.90 (7.91)4,715.9050645660Trnsprt Cst-T&D Ops Sup&Eng 1,520.02 125.05 (1.30)1,643.7750645662Trnsprt Cst-T&D Ops Line Ex 39,722.86 3,581.36 (37.20)43,267.025064566314,147.35 1,793.16 (18.63)15,921.8850645665Trnsprt Cst-T&D Ops Misc Ex 17.55 0.00 0.00 17.5550645670339.98 33.37 (0.35)373.0050645671Trnsprt Cst-T&D Maint Strctrs 3.24 0.00 0.00 3.245064567259.78 17.70 (0.18)77.3050645673Trnsprt Cst-T&D Maint - Main 24,754.66 2,786.34 (28.94)27,512.065064567512,273.36 2,269.18 (23.57)14,518.9750645676Trnsprt Cst-T&D Maint - Meters 2,262.96 700.63 (7.28)2,956.3150645677651.79 237.76 (2.47)887.0850645901Trnsprt Cst-Cust Acct Suprvsn 7,442.12 677.34 (7.04)8,112.4250645902Trnsprt Cst-Cust Acct Mtr Rdng 24,652.26 3,578.78 (37.17)28,193.875064590361,434.68 7,811.09 (81.13)69,164.6450645920Trnsprt Cst-A&G Salaries 74,350.41 7,252.70 (75.33)81,527.7850645932Trnsprt Cst-A&G Maint Plnt 611.89 51.70 (0.54)663.0550646000Transportation Cost -Trnsfrred (663,356.28)815.77 (78,536.42)(741,076.93)50650600 1,224.78 0.00 0.00 1,224.7850650601Office Exp-SOS Ops Lbr & Exp 250.00 0.00 0.00 250.0050650603Office Exp-SOS Ops Misc 2,332.33 715.57 0.00 3,047.90506506101,812.60 0.00 0.00 1,812.6050650626Office Exp-Pump Ops Misc Exp 34,720.77 3,001.72 0.00 37,722.4950650661Office Exp-T&D Ops Strg Faclt 20,430.24 2,035.51 0.00 22,465.7550650662Office Exp-T&D Ops Line Ex 4,787.75 1,729.89 0.00 6,517.6450650665Office Exp-T&D Ops Misc Ex 3,424.28 0.00 0.00 3,424.2850650670556.50 0.00 0.00 556.50506509038,704.81 956.91 0.00 9,661.7250650921Office Exp-A&G Ops Off Suppl 155,745.38 13,423.08 (154.18)169,014.285065092380,000.00 8,000.00 0.00 88,000.0050650930Office Exp-A&G Ops Misc Gen 83,262.89 8,961.53 (109.53)92,114.8950651660Advertising Exp-A&G 108,268.40 5,430.29 0.00 113,698.6950655631Misc Exp-Pump Maint Strctrs 117,585.58 788.91 0.00 118,374.4950655632Misc Exp-Pump Maint Pwr Prd 382.76 37.00 0.00 419.7650655651Misc Exp-Wtr Tmt Maint Strct 8,004.41 0.00 0.00 8,004.4150655662Misc Exp-T&D Ops Line Ex 30.00 0.00 0.00 30.0050655672989.00 0.00 0.00 989.0050655673Misc Exp-T&D Maint - Main 25.00 0.00 0.00 25.0050655675Misc Exp-T&D Maint - Services 3,791.05 0.00 (1,359.00)2,432.0550655905Misc Exp-Cust Acct Misc Exp (20.30)0.00 0.00 (20.30)50655930 Misc Exp-A&G Ops Misc Gen 114.19 0.00 0.00 114.1970100403Depreciation - Utility Plant 8,162,230.35 836,514.43 0.00 8,998,744.7870203408Real Estate Tax 1,734,727.65 173,469.33 0.00 1,908,196.9870250408Payroll Taxes 424,809.98 39,555.23 (41.06)464,324.15708004303,309,099.20 327,464.05 0.00 3,636,563.2670900419Interest income (11,281.93)0.00 (2,473.28)(13,755.21)71000431 Other interest 4,129.20 0.00 (461.08)3,668.1271050419AFUDC Gross Up (120,228.52)0.00 (10,327.49)(130,556.01)71051419 AFUDC Debt (125,914.14)0.00 (14,370.24)(140,284.38)71052419 AFUDC Equity (251,968.31)0.00 (28,687.22)(280,655.53)71200422 Gain - Disposition of Property (16,905.00)0.00 0.00 (16,905.00)71250421 Misc non operating income 0.00 0.02 0.00 0.0271251418Misc Non Oper Rental Income (43,971.51)0.00 (4,097.88)(48,069.39)71252426 Misc Income/Deduction (1,437.48)0.00 0.00 (1,437.48)71253426 Non Recoverable (681,503.12)481,060.56 (587,807.41)(788,249.97)71255406 Amort of Util Plt Acquis Adj 17,260.00 2,200.00 (474.00)18,986.0080100409Current-federal 2,657,230.85 908,927.87 0.00 3,566,158.7280150409Current-state 1,011,713.53 170,134.85 0.00 1,181,848.3880200410841,989.32 0.00 (746,439.60)95,549.7280250410Deferred-State Income taxes 287,065.40 0.00 (282,430.08)4,635.32
SUZ-W-20-02IPUC DR 1AttachmentPage 115 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Nov 30, 2018
Run on 10/09/20 at 05:42 PM Style: UWGNEBS
Period Beginning Ending
90400904 Bad Dbt-WO-Custr Acct Uncollct 196,395.37 41,527.20 (517.22)237,405.35908509233,807,707.05 436,564.42 0.00 4,244,271.4790890426223,602.62 20,512.18 (2,441.96)241,672.8490950000F B T-ES (2,554,264.71)422.89 (304,600.56)(2,858,442.38)90950600 F B T-SOS Ops Sup & Eng 12,749.61 2,511.27 0.00 15,260.8890950601F B T-SOS Ops Lbr & Exp 25,629.88 3,048.10 0.00 28,677.9890950603F B T-SOS Ops Misc 1,163.27 529.02 0.00 1,692.2990950611F B T-SOS Maint Strctrs 12,921.39 442.14 0.00 13,363.5390950614F B T-SOS Maint Wlls&Spr 9,845.64 912.25 0.00 10,757.8990950620F B T-Pump Ops Sup & Eng 4,793.79 634.01 0.00 5,427.8090950622F B T-Pump Ops Pwr Prd Lbr 3,230.25 119.99 0.00 3,350.2490950624F B T-Pump Ops Lbr & Exp 216,039.22 31,091.77 0.00 247,130.9990950630F B T-Pump Maint Sup&Eng 2,684.45 387.98 0.00 3,072.4390950631F B T-Pump Maint Strctrs 6,968.42 82.95 0.00 7,051.3790950633F B T-Pump Maint Eq 73,983.41 7,902.15 0.00 81,885.5690950640F B T-Wtr Tmt Ops Sup&Eng 6,377.86 802.72 0.00 7,180.5890950642F B T-Wtr Tmt Ops Lbr&Exp 167,991.76 17,020.93 0.00 185,012.6990950643F B T-Wtr Tmt Ops Misc Exp 1,026.75 0.00 0.00 1,026.7590950651F B T-Wtr Tmt Maint Strct 14,861.06 2,108.28 0.00 16,969.3490950652F B T-Wtr Tmt Maint Equip 17,657.08 3,360.31 0.00 21,017.3990950660F B T-T&D Ops Sup&Eng 7,616.93 551.55 0.00 8,168.4890950662F B T-T&D Ops Line Ex 174,176.11 15,795.22 0.00 189,971.3390950663F B T-T&D Ops Meter Exp 61,795.45 7,908.53 0.00 69,703.9890950665F B T-T&D Ops Misc Ex 79.53 0.00 0.00 79.5390950670F B T-T&D Maint Sup & Eng 1,401.51 147.17 0.00 1,548.6890950671F B T-T&D Maint Strctrs 6.90 0.00 0.00 6.9090950672F B T-T&D Maint Rsrvrs&Stn 243.94 78.02 0.00 321.9690950673F B T-T&D Maint - Main 106,773.77 12,288.90 0.00 119,062.6790950675F B T-T&D Maint - Services 53,204.79 10,008.00 0.00 63,212.7990950676F B T-T&D Maint - Meters 9,688.11 3,090.02 0.00 12,778.1390950677F B T-T&D Maint - Hydrants 3,258.88 1,048.58 0.00 4,307.4690950901F B T-Cust Acct Suprvsn 34,124.28 2,987.27 0.00 37,111.5590950902F B T-Cust Acct Mtr Rdng 106,413.08 15,783.86 0.00 122,196.9490950903F B T-Cust Acct Rcrds&Coll 268,585.01 34,450.03 0.00 303,035.0490950920F B T-A&G Salaries 333,032.23 31,987.29 0.00 365,019.5290950932F B T-A&G Maint Plnt 2,822.95 228.07 0.00 3,051.0291400924Liability Insurance-A&G Ops 757.72 0.00 0.00 757.7291460925107,623.71 1,893.79 0.00 109,517.5091500926Pension-A&G Ops 1,049,208.34 104,920.83 0.00 1,154,129.1791550926(194,009.99)0.00 (19,401.00)(213,410.99)91700926 981,240.48 161,232.06 (1,816.95)1,140,655.5991800926178,535.27 16,913.77 0.00 195,449.0491850000Other Employee Benefits-ES 1,178.74 2,055.00 0.00 3,233.7491850926(2,353.09)0.00 0.00 (2,353.09)91860926 952.34 0.00 0.00 952.349190092853,275.80 53,275.80 0.00 106,551.609200092829,826.70 2,982.67 0.00 32,809.37920509309,722.20 972.22 0.00 10,694.42920529309,771.50 977.15 0.00 10,748.659205367246,473.96 4,647.40 0.00 51,121.36920569309,210.00 921.00 0.00 10,131.0092061623214,710.00 21,471.00 0.00 236,181.009206493031,739.45 3,096.04 0.00 34,835.49922006261,173.16 0.00 0.00 1,173.169220093062,203.01 8,227.53 (736.24)69,694.3092200932Uni&Sfty Eq-A&G Maint Plnt 89.97 0.00 0.00 89.979230093012,442.65 0.00 0.00 12,442.6592600923(0.65)0.00 0.00 (0.65)92600930 (6,222.02)0.00 0.00 (6,222.02)92600932 39,556.95 3,033.27 0.00 42,590.22UW All Accounts (0.00)25,873,218.88 (25,873,218.92)(0.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 116 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Dec 31, 2018
Run on 10/09/20 at 05:43 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 439,000,729.33 797,022.61 (202,699.39)439,595,052.5510600000Cnstrction Csts Not Classified 8,442,616.91 2,571,518.78 (533,104.63)10,481,031.0610700000Construction work in progress 12,441,637.17 4,854,068.46 (4,008,360.50)13,287,345.1310750000CWIP – Suspense 0.00 0.00 0.00 0.0010800000Utility Accumulated Depr (123,128,079.98)196,415.55 (827,795.68)(123,759,460.11)10810000 Retirement work in progress 541,298.57 70,581.87 (58,774.29)553,106.1510900000Accumulated Cost of Removal 1,656,539.79 58,423.07 0.00 1,714,962.8611100000Utility Accumulated Depr -CIAC (38,367,141.53)0.00 (237,391.03)(38,604,532.56)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (193,099.18)474.00 (2,200.00)(194,825.18)12100000 Non-Utility Property 11,053.83 0.00 0.00 11,053.8313120000Collections41,000.00 0.00 0.00 41,000.0013150000Operating Cash Acct - Citi 0.00 0.00 0.00 0.0013501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 2,692,523.05 0.00 (474,604.64)2,217,918.4114201000AR Cash Accrual (1,143,383.02)335,859.13 0.00 (807,523.89)14309000 Accounts Receivable-Other 8,895.61 0.00 0.00 8,895.6114310000AR - M&J billed 0.00 0.00 0.00 0.0014400000Provision Uncllctble Acct (Cr)(300,000.00)0.00 (71,000.00)(371,000.00)14410000 Provision Uncllctble Acct-Othr (11,000.00)0.00 0.00 (11,000.00)14605000 IC Money Pool Receivable 3,512,810.90 54,482,199.24 (57,995,010.13)0.0015000000Capital&Maint Inv Nonexempt 101,208.29 96.93 0.00 101,305.2215010000317,744.66 0.00 0.00 317,744.6615020000Other Inventory 63,415.53 1,115.10 (3,895.07)60,635.5615030000Chemical Inventory 77,852.53 0.00 (9,391.22)68,461.3116599000Prepaid Expenses-Other 80,000.00 0.00 (8,000.00)72,000.0017300000Unbilled Revenue 3,561,496.00 0.00 (575,633.00)2,985,863.0018300000Prelim Survey and Inv. Chrgs 1,469,690.32 45,907.11 (65,204.08)1,450,393.3518404000Clearing - Capital Work Order (1.66)0.08 (0.14)(1.72)18609000 2,205,584.96 1,790.42 (56,221.00)2,151,154.38186200001,351,175.27 17,968.96 0.00 1,369,144.2318621000Dfrrd Relocation Exp - Approve 24,428.80 0.00 (977.15)23,451.65186230001,310,638.80 10,928.38 (1,588.51)1,319,978.6718625000Deferred Pwr Costs - Approved 21,471.89 0.00 (21,471.00)0.8918650000(448,300.69)0.00 (4,647.40)(452,948.09)18653000 (325,387.24)0.00 (3,120.63)(328,507.87)18680000 Deferred rate charges 2,982.63 0.00 (2,982.67)(0.04)18699000 Other Regulatory Assets 163,007.54 2,231.74 (1,018.22)164,221.0618714000569,222.63 8,953.07 0.00 578,175.7019010000Def. Federal Inc Taxes- Other (20,464.18)0.00 (3,900.00)(24,364.18)19012000 Def State Income Taxes- Other 47,870.37 3,534.00 0.00 51,404.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019101000Def. FIT-FAS109 ITC 111,649.00 0.00 (844.20)110,804.8019103000Def. FIT-F71/F109 G/U ITC 50,611.20 0.00 (297.48)50,313.7219131000Def.SIT-FAS109 ITC 47,782.90 0.00 (224.41)47,558.4919132000Def. SIT-F71/F109 G/U ITC 33,047.30 0.00 (23.77)33,023.5320100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (81,437,834.97)0.00 0.00 (81,437,834.97)21600000 RE - Cumulated Income (94,168,736.78)0.00 0.00 (94,168,736.78)21800000 AOCI - Pension 9,097,360.79 0.00 (837,386.00)8,259,974.7921805000AOCI - PBOP (867,726.03)0.00 (419,438.00)(1,287,164.03)23200000 Accounts Payable (1,035,636.14)638,802.76 (1,220,022.47)(1,616,855.85)23210000 Accounts Payable Reversing (27,009.59)0.00 (335,906.98)(362,916.57)23211000 (142,965.34)0.00 0.00 (142,965.34)23220000 AP - Inventory Accrued 619.99 3.66 (5.49)618.1623601000Property Taxes Accrued (1,908,162.63)911,287.22 0.00 (996,875.41)23610000 Franchise taxes Accrued (104,099.74)101,196.46 (69,539.74)(72,443.02)23641000 Federal Income Tax Accrued (3,783,168.75)170,876.00 0.00 (3,612,292.75)23651000 State Income Tax Accrued (3,580,389.05)63,061.00 0.00 (3,517,328.05)23661000 FICA Tax Accrued (34,440.40)13,915.10 (143.83)(20,669.13)23662000 (41.00)33.74 (19.04)(26.30)23663000 (220.55)107.58 (9.17)(122.14)23670000 Sales & Use Taxes Accrued (43,736.99)4,649.82 (2,831.33)(41,918.51)23699000 Other Accrued Taxes 814.60 0.00 (28,107.12)(27,292.52)24205000 Accrued - Payroll (479,089.60)243,940.99 (36,262.85)(271,411.46)24215000 Accrued - Power (151,966.37)6,409.58 0.00 (145,556.79)24245000 Accrued - Vacation (55,260.00)23,891.00 0.00 (31,369.00)24246000 Accrued - Bonus (302,805.47)0.00 (77,527.77)(380,333.24)24247000 Accrued - Employee Related 0.00 0.00 0.00 0.0024248000Accr - Employee Related Other (17,097.26)12,982.84 (17,119.45)(21,233.87)24299000 Accrued Other (2,644.63)1,671.60 0.00 (973.03)24301000 Employee W/hg-401K 23,303.37 45,408.82 (68,756.87)(44.68)24306000 Employee withholding – PAC (30.00)40.00 (60.00)(50.00)24330000 Employee Withholding- Other (115.00)0.00 0.00 (115.00)25200000 Advances for Construction (5,263,252.76)0.00 0.00 (5,263,252.76)25200001 CWIP non-taxable advances 397,588.46 0.00 0.00 397,588.4625201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (2,184,702.00)55,300.00 0.00 (2,129,402.00)25316000 (4,054,050.11)0.00 (326,467.41)(4,380,517.52)25317000 (208,244.00)0.00 (2,089.48)(210,333.48)
SUZ-W-20-02IPUC DR 1AttachmentPage 117 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Dec 31, 2018
Run on 10/09/20 at 05:43 PM Style: UWGNEBS
Period Beginning Ending
25380000 Other Deferred Credits (293,923.13)0.00 (3,569.30)(297,492.43)25390000 Accrued SE LTIP (19,938.00)0.00 (752.00)(20,690.00)25402000 DefRegLiab F71/F109-Fed:ITC (243,088.40)1,389.86 0.00 (241,698.54)25500000 Deferred ITC (619,654.00)4,020.00 0.00 (615,634.00)26310000 Pension Accrued (9,259,104.14)1,710,619.17 0.00 (7,548,484.97)27100000 Contribution in Aid of Cnstrct (118,876,374.00)1,400.32 (22,100.28)(118,897,073.96)27100001 CWIP non-taxable CIAC (3,321,711.38)416,004.85 0.00 (2,905,706.53)27100002 In Service non-taxable CIAC (370,362.04)22,100.28 (383,403.96)(731,665.72)27101000 Taxable CIAC - Serv Laterals (4,564,625.14)0.00 (287,027.71)(4,851,652.85)27101001 CWIP taxable CIAC (2,707,759.92)302,321.84 (795,000.00)(3,200,438.08)27101002 In Service taxable CIAC (1,811,497.48)257,310.25 (272,604.38)(1,826,791.61)27110000 38,367,141.53 237,391.03 0.00 38,604,532.5628203000Def. FIT-MACRS (9,591,333.84)438,552.00 0.00 (9,152,781.84)28206000 Def. FIT- OCI Pension/PBOP 2,195,178.40 0.00 (334,093.00)1,861,085.4028211000Def. FIT Benefit on DSIT 392,683.59 0.00 0.00 392,683.5928300000Def. FIT-Other 27,297.81 0.00 (402,245.00)(374,947.19)28301000 Def. FIT-Tank Painting (224,534.00)0.00 (46,825.00)(271,359.00)28302000 Def. FIT-Rate Expenses (6,321.00)1,749.00 0.00 (4,572.00)28303000 Def. FIT-Deferred Charges (200,493.35)3,638.00 0.00 (196,855.35)28304000 Def. FIT-Relocation Expense (9,710.00)573.00 0.00 (9,137.00)28305000 Def. FIT-M_S Fees 23,642.14 0.00 0.00 23,642.1428306000Def. FIT-Pensions (888,035.00)0.00 (85,926.00)(973,961.00)28307000 Def. FIT-PEBOP 718,567.85 0.00 (8,896.00)709,671.8528308000Def. FIT-Cost of Removal (1,073,967.75)0.00 (1,726.00)(1,075,693.75)28310000 Def. FIT-Uncollectibles 108,154.00 13,877.00 0.00 122,031.0028311000Def. FIT-Injuries and Damages 310,942.00 0.00 0.00 310,942.0028312000Def. FIT - AFUDC Equity (522,249.43)0.00 (5,669.00)(527,918.43)28313000 Def. FIT - AFUDC Equity GU (348,715.57)0.00 (14,513.00)(363,228.57)28314000 (439,664.41)0.00 0.00 (439,664.41)28350000 Def. SIT- Other 10,046.82 0.00 (140,607.00)(130,560.18)28353000 Def. SIT - Tank Painting (50,334.00)0.00 (16,589.00)(66,923.00)28354000 Def. SIT-Pensions (194,345.00)0.00 (30,443.00)(224,788.00)28355000 Def. SIT-Post Retrmnt Benefits 335,263.72 0.00 (3,152.00)332,111.7228356000Def. SIT-AFUDC Equity (124,381.19)0.00 (2,008.00)(126,389.19)28357000 Def. SIT-Excess Depreciation (1,481,825.08)153,005.00 0.00 (1,328,820.08)28358000 Def. SIT- Cost of Removal (244,557.71)0.00 (612.00)(245,169.71)28359000 Def. SIT- Relocation (1,911.00)203.00 0.00 (1,708.00)28360000 Def. SIT- OCI Pension/PBOP 810,901.84 0.00 (175,780.00)635,121.842836300013,523.04 0.00 0.00 13,523.0428364000Def. SIT - AFUDC Equity GU (69,762.53)0.00 (5,142.00)(74,904.53)28365000 (109,100.24)0.00 0.00 (109,100.24)28405000 3,278,902.74 196,500.73 0.00 3,475,403.48284060001,202,710.36 129,966.67 0.00 1,332,677.04284080000.07 0.00 0.00 0.0740105461(20,870,779.01)0.00 (986,868.47)(21,857,647.48)40106461 Meter Sale-Residential facili (10,234,875.69)0.00 (1,028,883.08)(11,263,758.77)40110461 (11,134,755.08)0.00 (584,622.87)(11,719,377.95)40111461 Meter Sale-Commercial facility (2,230,900.44)0.00 (210,728.79)(2,441,629.23)40120461 (132,889.54)0.00 (3,481.70)(136,371.24)40121461 Meter Sale-public auth fac (33,416.54)0.00 (1,906.98)(35,323.52)40130474 Surcharges (63,890.42)0.00 (34,849.12)(98,739.54)40136461 (118,882.26)0.00 (3,858.20)(122,740.46)40137461 (90,299.55)0.00 (938.94)(91,238.49)40140462 Private Fire protection facili (1,014,379.95)0.00 (116,631.82)(1,131,011.77)40145463 Public Fire protection facilit (3,535.94)0.00 0.00 (3,535.94)40200471 Miscellaneous service revenue (15,910.00)0.00 (700.00)(16,610.00)40205472 Rents from water property (1,992.09)0.00 0.00 (1,992.09)40245471 Turn on fees (14,470.00)0.00 (275.00)(14,745.00)40251474 208,244.00 2,089.48 0.00 210,333.4840300474(129,854.00)438,122.00 0.00 308,268.0040301474Reg Unbill facility charge rev (16,143.00)137,511.00 0.00 121,368.0050000000Payroll Clearing 0.00 566,777.15 (566,777.15)0.0050100600Supv Lbr-SOS Ops Sup & Eng 28,949.95 5,656.77 (872.74)33,733.9850100601Supv Lbr-SOS Ops Lbr & Exp 62,254.56 5,215.43 (848.33)66,621.6650100603Supv Lbr-SOS Ops Misc 3,541.02 0.00 (663.59)2,877.4350100611Supv Lbr-SOS Maint Strctrs 846.15 0.00 0.00 846.1550100614Supv Lbr-SOS Maint Wlls&Spr (64,548.78)1,171.71 0.00 (63,377.07)50100620 11,566.29 664.14 0.00 12,230.4350100624Supv Lbr-Pump Ops Lbr & Exp 81,690.52 14,276.40 (1,269.23)94,697.69501006306,348.17 685.37 0.00 7,033.5450100633Supv Lbr-Pump Maint Equip 418.23 0.00 0.00 418.235010064015,125.13 1,768.45 0.00 16,893.585010064239,778.90 4,245.03 0.00 44,023.9350100660Supv Lbr-T&D Ops Sup&Eng 17,454.73 5,372.47 0.00 22,827.2050100662Supv Lbr-T&D Ops Line Exp 46,816.54 162.71 0.00 46,979.2550100670Supv Lbr-T&D Maint Sup &Eng 3,281.60 742.49 0.00 4,024.0950100673Supv Lbr-T&D Maint - Main 6,322.21 4,100.71 0.00 10,422.9250100901Supv Lbr-Cust Acct Suprvsn 96,217.41 10,867.92 (817.50)106,267.8350100903Supv Lbr-Cust Acct Rcrds&Coll 91,130.90 3,034.97 (849.41)93,316.4650100920Supv Lbr-A&G Ops Salaries 1,876,159.68 213,489.25 (36,473.33)2,053,175.6050100932Supv Lbr-A&G Maint Plnt 4,055.43 815.77 (360.62)4,510.5850105600Drct Lbr-SOS Ops Sup & Eng (792.93)0.00 (68.78)(861.71)
SUZ-W-20-02IPUC DR 1AttachmentPage 118 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Dec 31, 2018
Run on 10/09/20 at 05:43 PM Style: UWGNEBS
Period Beginning Ending
50105611 Drct Lbr-SOS Maint Strctrs 28,867.99 3,086.91 0.00 31,954.90501056226,763.78 1,430.98 (189.72)8,005.0450105624Drct Lbr-Pump Ops Lbr & Exp 428,736.95 45,538.41 (1,107.48)473,167.8850105630Drct Lbr-Pump Maint Sup&Eng 248.80 0.00 0.00 248.8050105631Drct Lbr-Pump Maint Strctrs 15,241.65 1,427.39 0.00 16,669.0450105633Drct Lbr-Pump Maint Equip 180,178.77 11,316.75 0.00 191,495.5250105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 351,326.30 33,966.20 0.00 385,292.5050105643Drct Lbr-Wtr Tmt Ops Misc Exp 1,968.00 0.00 0.00 1,968.0050105651Drct Lbr-Wtr Tmt Maint Strct 35,028.10 966.68 (1,581.12)34,413.6650105652Drct Lbr-Wtr Tmt Maint Equip 46,633.65 2,684.30 0.00 49,317.9550105660Drct Lbr-T&D Ops Sup&Eng (190.74)0.00 0.00 (190.74)50105662 Drct Lbr-T&D Ops Line Ex 358,807.58 34,774.53 (63.10)393,519.0150105663Drct Lbr-T&D Ops Meter Exp 145,704.34 14,796.79 (1,883.20)158,617.9350105664Drct Lbr-T&D Ops Cust instl 180.19 0.00 0.00 180.1950105665Drct Lbr-T&D Ops Misc Ex 58,996.39 5,674.56 (493.44)64,177.5150105671Drct Lbr-T&D Maint Strctrs 36.83 0.00 0.00 36.8350105672Drct Lbr-T&D Maint Rsrvrs&Stn 735.84 0.00 (123.36)612.4850105673Drct Lbr-T&D Maint - Main 252,733.19 1,668.46 (3,261.79)251,139.8650105675Drct Lbr-T&D Maint - Services 139,825.70 2,263.51 (1,210.12)140,879.0950105676Drct Lbr-T&D Maint - Meters 29,967.15 3,640.55 0.00 33,607.7050105677Drct Lbr-T&D Maint - Hydrants 7,396.41 4,688.71 (357.74)11,727.3850105901Drct Lbr-Cust Acct Suprvsn 189.72 0.00 0.00 189.7250105902Drct Lbr-Cust Acct Mtr Rdng 270,238.62 31,690.77 (250.57)301,678.8250105903Drct Lbr-Cust Acct Rcrds&Coll 548,608.90 56,160.43 (3,394.62)601,374.7150105920Drct Lbr-A&G Ops Salaries 913,231.18 129,700.84 (15,437.42)1,027,494.6050105932Drct Lbr-A&G Maint Plnt 2,474.79 441.10 0.00 2,915.8950110600S L T-SOS Ops Sup & Eng 5,261.56 920.78 0.00 6,182.3450110603S L T-SOS Ops Misc 48.93 0.00 0.00 48.9350120614S L T out-SOS Maint Wlls&Spr 82,284.00 0.00 0.00 82,284.0050120624S L T out-Pump Ops Lbr & Exp 2,991.31 0.00 (469.77)2,521.5450120660S L T out-T&D Ops Sup&Eng 438.05 0.00 (2,295.30)(1,857.25)50120901 S L T out-Cust Acct Suprvsn (423.39)0.00 (124.88)(548.27)50120903 S L T out-Cust Acct Rcrds&Coll 564.00 0.00 0.00 564.0050120920S L T out-A&G Ops Salaries (1,078,493.77)7,153.88 (111,811.39)(1,183,151.28)50125664 D L T out-T&D Ops Cust instl (180.19)0.00 0.00 (180.19)50125665 D L T out-T&D Ops Misc Ex (58,815.79)0.00 (5,181.12)(63,996.91)50125903 (873.29)0.00 (79.39)(952.68)50125920 D L T out-A&G Ops Salaries (871,230.02)11,741.36 (122,690.80)(982,179.46)50300611 Material-SOS Maint Strctrs 11,674.58 10,492.55 0.00 22,167.1350300624Material-Pump Ops Lbr & Exp 33,100.96 3,530.24 0.00 36,631.2050300631Material-Pump Maint Strctrs 179.93 0.00 0.00 179.9350300632Material-Pump Maint Pwr Prd 3,349.20 0.00 0.00 3,349.2050300633Material-Pump Maint Eq 8,620.69 167.28 0.00 8,787.9750300642Material-Wtr Tmt Ops Lbr&Exp 42,261.98 2,848.43 0.00 45,110.4150300651Material-Wtr Tmt Maint Strct 3,966.96 0.00 0.00 3,966.9650300662Material-T&D Ops Line Ex 10,826.05 0.00 0.00 10,826.0550300665Material-T&D Ops Misc Ex 568.14 0.00 0.00 568.1450300673Material-T&D Maint - Main 16,431.92 1,619.70 0.00 18,051.6250300675Material-T&D Maint - Services 65,492.88 12,203.60 (92.16)77,604.3250300676Material-T&D Maint - Meters 70.99 0.00 0.00 70.9950300677Material-T&D Maint - Hydrants 12,016.94 562.76 0.00 12,579.7050300902Material-Cust Acct Mtr Rdng 431.47 7.14 0.00 438.6150310604Rent-SOS Ops 1,268.61 0.00 0.00 1,268.6150310921Rent-A&G Ops Off Suppl&Exp 10,468.71 809.45 0.00 11,278.1750400601Out Servs-SOS Ops Lbr & Exp 1,097.68 0.00 0.00 1,097.6850400603Out Servs-SOS Ops Misc 0.00 1,300.00 0.00 1,300.005040061237.76 0.00 0.00 37.76504006133,250.00 0.00 0.00 3,250.00504006244,629.02 0.00 0.00 4,629.0250400626Out Servs-Pump Ops Misc Exp 1,930.99 0.00 0.00 1,930.9950400632Out Servs-Pump Maint Pwr Prd 61,964.13 0.00 (12,283.06)49,681.0750400633Out Servs-Pump Maint Eq 22,358.29 266.00 0.00 22,624.2950400635Out Servs-Wtr Tmt Lab Testing 97,141.10 3,767.30 0.00 100,908.4050400641Out Servs-Wtr Tmt 630.00 0.00 0.00 630.005040064319,398.79 0.00 0.00 19,398.7950400651Out Servs-Wtr Tmt Maint Strct 12,975.06 5,882.37 0.00 18,857.4350400652Out Servs-Wtr Tmt Maint Equip 23,627.00 0.00 0.00 23,627.0050400662Out Servs-T&D Ops Line Ex 32,830.09 1,995.85 0.00 34,825.94504006728,599.00 0.00 0.00 8,599.00504006757,283.06 0.00 (2,522.17)4,760.8950400902Out Servs-Cust Acct Mtr Rdng 93,018.26 0.00 0.00 93,018.265040090380,799.05 6,706.87 0.00 87,505.9250400905Out Servs-Cust Acct Misc Exp 493.50 6.65 0.00 500.155040092037,305.62 0.00 0.00 37,305.62504009215,591.89 1,321.38 0.00 6,913.2750400923Out Servs-A&G Ops 36,964.00 10,715.92 (149.07)47,530.8550405903Print & Postage-Cust Acct Rcrd 258,180.10 22,352.68 0.00 280,532.7850605602Prchsd Wtr-SOS Ops 168,206.61 259.74 0.00 168,466.35506106231,895,020.40 103,578.90 0.00 1,998,599.3050610665Prchsd Pwr-T&D Ops Misc Ex 384,860.38 27,827.95 0.00 412,688.3350620626Utilities-Pump Ops Misc Exp 1,825.66 144.30 0.00 1,969.9650620633Utilities-Pump Maint Eq 1,391.26 63.59 0.00 1,454.85
SUZ-W-20-02IPUC DR 1AttachmentPage 119 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Dec 31, 2018
Run on 10/09/20 at 05:43 PM Style: UWGNEBS
Period Beginning Ending
50620663 Utilities-T&D Ops Meter Exp 76.96 0.00 0.00 76.9650620665Utilities-T&D Ops Misc Exp 8,537.97 769.72 0.00 9,307.6950620921Utilities-A&G Ops Off Suppl 21,022.01 2,055.30 0.00 23,077.315062564320,387.67 2,816.00 0.00 23,203.6750635614Chmcals-SOS Maint Wlls&Spr 16,397.27 0.00 0.00 16,397.2750635641302,986.75 16,400.87 0.00 319,387.6250645000Trnsprt Cst-ES 741,076.93 95,844.34 0.00 836,921.27506456003,582.92 778.99 0.00 4,361.91506456016,421.63 744.38 0.00 7,166.0150645603Trnsprt Cst-SOS Ops Misc 365.62 12.31 0.00 377.9350645611Trnsprt Cst-SOS Maint Strctrs 3,085.11 277.86 0.00 3,362.97506456142,334.92 209.25 0.00 2,544.17506456201,247.00 138.23 0.00 1,385.2350645622654.63 142.89 0.00 797.525064562456,006.75 8,173.35 0.00 64,180.1050645630740.06 107.35 0.00 847.4150645631Trnsprt Cst-Pump Maint Strctrs 1,502.74 129.76 0.00 1,632.5050645633Trnsprt Cst-Pump Maint Eq 18,482.01 1,919.96 0.00 20,401.97506456401,658.57 242.69 0.00 1,901.265064564242,359.46 5,237.58 0.00 47,597.0450645643Trnsprt Cst-Wtr Tmt Ops Misc 359.81 0.00 0.00 359.8150645651Trnsprt Cst-Wtr Tmt Maint Strc 3,994.27 224.07 0.00 4,218.3450645652Trnsprt Cst-Wtr Tmt Maint Eq 4,715.90 642.82 0.00 5,358.7250645660Trnsprt Cst-T&D Ops Sup&Eng 1,643.77 111.17 0.00 1,754.9450645662Trnsprt Cst-T&D Ops Line Ex 43,267.02 4,919.57 0.00 48,186.595064566315,921.88 2,088.85 0.00 18,010.7350645665Trnsprt Cst-T&D Ops Misc Ex 17.55 0.00 0.00 17.5550645670373.00 79.35 0.00 452.3550645671Trnsprt Cst-T&D Maint Strctrs 3.24 0.00 0.00 3.245064567277.30 0.00 0.00 77.3050645673Trnsprt Cst-T&D Maint - Main 27,512.06 1,796.35 0.00 29,308.415064567514,518.97 1,332.79 0.00 15,851.7650645676Trnsprt Cst-T&D Maint - Meters 2,956.31 691.78 0.00 3,648.0950645677887.08 488.22 0.00 1,375.3050645901Trnsprt Cst-Cust Acct Suprvsn 8,112.42 771.54 0.00 8,883.9650645902Trnsprt Cst-Cust Acct Mtr Rdng 28,193.87 4,540.22 0.00 32,734.095064590369,164.64 8,870.19 0.00 78,034.8350645920Trnsprt Cst-A&G Salaries 81,527.78 9,402.40 0.00 90,930.1850645932Trnsprt Cst-A&G Maint Plnt 663.05 97.25 0.00 760.3050646000Transportation Cost -Trnsfrred (741,076.93)0.00 (95,844.34)(836,921.27)50650600 1,224.78 0.00 0.00 1,224.7850650601Office Exp-SOS Ops Lbr & Exp 250.00 0.00 0.00 250.0050650603Office Exp-SOS Ops Misc 3,047.90 395.00 0.00 3,442.90506506101,812.60 0.00 0.00 1,812.6050650626Office Exp-Pump Ops Misc Exp 37,722.49 3,203.38 0.00 40,925.8750650661Office Exp-T&D Ops Strg Faclt 22,465.75 2,035.51 0.00 24,501.2650650662Office Exp-T&D Ops Line Ex 6,517.64 0.00 (1,202.26)5,315.3850650665Office Exp-T&D Ops Misc Ex 3,424.28 0.00 0.00 3,424.2850650670556.50 0.00 0.00 556.50506509039,661.72 1,061.06 0.00 10,722.7850650921Office Exp-A&G Ops Off Suppl 169,014.28 15,080.36 (967.32)183,127.325065092388,000.00 11,000.00 0.00 99,000.00506509260.00 80.00 0.00 80.0050650930Office Exp-A&G Ops Misc Gen 92,114.89 59,900.64 (67.00)151,948.5350651660Advertising Exp-A&G 113,698.69 963.61 0.00 114,662.3050655631Misc Exp-Pump Maint Strctrs 118,374.49 12,590.47 0.00 130,964.9650655632Misc Exp-Pump Maint Pwr Prd 419.76 0.00 0.00 419.7650655651Misc Exp-Wtr Tmt Maint Strct 8,004.41 2,627.50 0.00 10,631.9150655662Misc Exp-T&D Ops Line Ex 30.00 0.00 0.00 30.0050655672989.00 0.00 0.00 989.0050655673Misc Exp-T&D Maint - Main 25.00 0.00 0.00 25.0050655675Misc Exp-T&D Maint - Services 2,432.05 0.00 (281.10)2,150.9550655905Misc Exp-Cust Acct Misc Exp (20.30)0.00 0.00 (20.30)50655930 Misc Exp-A&G Ops Misc Gen 114.19 0.00 0.00 114.1970100403Depreciation - Utility Plant 8,998,744.78 827,443.58 0.00 9,826,188.3670203408Real Estate Tax 1,908,196.98 87,867.61 0.00 1,996,064.5970250408Payroll Taxes 464,324.15 43,952.17 0.00 508,276.32708004303,636,563.26 322,311.60 0.00 3,958,874.8670900419Interest income (13,755.21)0.00 (1,790.42)(15,545.63)71000431 Other interest 3,668.12 3,042.96 (474.16)6,236.9271050419AFUDC Gross Up (130,556.01)0.00 (9,339.87)(139,895.88)71051419 AFUDC Debt (140,284.38)0.00 (15,152.47)(155,436.85)71052419 AFUDC Equity (280,655.53)0.00 (30,248.81)(310,904.34)71200422 Gain - Disposition of Property (16,905.00)0.00 0.00 (16,905.00)71250421 Misc non operating income 0.02 0.00 0.00 0.0271251418Misc Non Oper Rental Income (48,069.39)0.00 (4,128.58)(52,197.97)71252426 Misc Income/Deduction (1,437.48)0.00 0.00 (1,437.48)71253426 Non Recoverable (788,249.97)61,605.81 (91,832.80)(818,476.96)71255406 Amort of Util Plt Acquis Adj 18,986.00 2,200.00 (474.00)20,712.0080100409Current-federal 3,566,158.72 0.00 (170,876.00)3,395,282.7280150409Current-state 1,181,848.38 0.00 (63,061.00)1,118,787.388020041095,549.72 111,311.00 0.00 206,860.72
SUZ-W-20-02IPUC DR 1AttachmentPage 120 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Dec 31, 2018
Run on 10/09/20 at 05:43 PM Style: UWGNEBS
Period Beginning Ending
80400411 Investment Tax Cr,amortization (44,220.00)0.00 (4,020.00)(48,240.00)80550000 Common Stock Dividend 0.00 1,198,228.54 0.00 1,198,228.5490400904237,405.35 18,655.23 (1,119.83)254,940.75904059040.00 71,000.00 0.00 71,000.00908509234,244,271.47 415,697.99 (16,097.19)4,643,872.2790890426241,672.84 63,746.94 (20.52)305,399.2690950000F B T-ES (2,858,442.38)452.08 (296,326.31)(3,154,316.61)90950600 F B T-SOS Ops Sup & Eng 15,260.88 2,817.46 0.00 18,078.3490950601F B T-SOS Ops Lbr & Exp 28,677.98 2,692.08 0.00 31,370.0690950603F B T-SOS Ops Misc 1,692.29 44.50 0.00 1,736.7990950611F B T-SOS Maint Strctrs 13,363.53 1,004.86 0.00 14,368.3990950614F B T-SOS Maint Wlls&Spr 10,757.89 756.75 0.00 11,514.6490950620F B T-Pump Ops Sup & Eng 5,427.80 499.91 0.00 5,927.7190950622F B T-Pump Ops Pwr Prd Lbr 3,350.24 516.75 0.00 3,866.9990950624F B T-Pump Ops Lbr & Exp 247,130.99 29,559.27 0.00 276,690.2690950630F B T-Pump Maint Sup&Eng 3,072.43 388.20 0.00 3,460.6390950631F B T-Pump Maint Strctrs 7,051.37 469.24 0.00 7,520.6190950633F B T-Pump Maint Eq 81,885.56 6,943.62 0.00 88,829.1890950640F B T-Wtr Tmt Ops Sup&Eng 7,180.58 877.68 0.00 8,058.2690950642F B T-Wtr Tmt Ops Lbr&Exp 185,012.69 18,941.96 0.00 203,954.6590950643F B T-Wtr Tmt Ops Misc Exp 1,026.75 0.00 0.00 1,026.7590950651F B T-Wtr Tmt Maint Strct 16,969.34 810.36 0.00 17,779.7090950652F B T-Wtr Tmt Maint Equip 21,017.39 2,324.80 0.00 23,342.1990950660F B T-T&D Ops Sup&Eng 8,168.48 402.03 0.00 8,570.5190950662F B T-T&D Ops Line Ex 189,971.33 17,791.84 0.00 207,763.1790950663F B T-T&D Ops Meter Exp 69,703.98 7,554.42 0.00 77,258.4090950665F B T-T&D Ops Misc Ex 79.53 0.00 0.00 79.5390950670F B T-T&D Maint Sup & Eng 1,548.68 286.93 0.00 1,835.6190950671F B T-T&D Maint Strctrs 6.90 0.00 0.00 6.9090950672F B T-T&D Maint Rsrvrs&Stn 321.96 0.00 0.00 321.9690950673F B T-T&D Maint - Main 119,062.67 6,496.57 0.00 125,559.2490950675F B T-T&D Maint - Services 63,212.79 4,820.12 0.00 68,032.9190950676F B T-T&D Maint - Meters 12,778.13 2,501.87 0.00 15,280.0090950677F B T-T&D Maint - Hydrants 4,307.46 1,765.71 0.00 6,073.1790950901F B T-Cust Acct Suprvsn 37,111.55 2,790.30 0.00 39,901.8590950902F B T-Cust Acct Mtr Rdng 122,196.94 16,419.94 0.00 138,616.8890950903F B T-Cust Acct Rcrds&Coll 303,035.04 32,079.44 0.00 335,114.4890950920F B T-A&G Salaries 365,019.52 34,004.23 0.00 399,023.7590950932F B T-A&G Maint Plnt 3,051.02 351.67 0.00 3,402.6991400924Liability Insurance-A&G Ops 757.72 0.00 0.00 757.7291460925109,517.50 12,632.05 0.00 122,149.5591500926Pension-A&G Ops 1,154,129.17 104,920.83 0.00 1,259,050.0091550926(213,410.99)0.00 (19,401.00)(232,811.99)91700926 1,140,655.59 143,829.55 (8,099.82)1,276,385.3291800926195,449.04 17,119.45 0.00 212,568.4991850000Other Employee Benefits-ES 3,233.74 13.35 0.00 3,247.0991850926(2,353.09)0.00 0.00 (2,353.09)91860926 952.34 3,000.23 0.00 3,952.5791900928106,551.60 0.00 0.00 106,551.609200092832,809.37 2,982.67 0.00 35,792.049205093010,694.42 972.22 0.00 11,666.649205293010,748.65 977.15 0.00 11,725.809205367251,121.36 4,647.40 0.00 55,768.769205693010,131.00 921.00 0.00 11,052.0092061623236,181.00 21,471.00 0.00 257,652.009206493034,835.49 3,120.63 0.00 37,956.12922006261,173.16 0.00 0.00 1,173.169220093069,694.30 11,483.87 (42.99)81,135.1892200932Uni&Sfty Eq-A&G Maint Plnt 89.97 0.00 0.00 89.979230093012,442.65 1,678.19 0.00 14,120.84926009200.00 2,374.00 0.00 2,374.0092600923(0.65)0.00 0.00 (0.65)92600930 (6,222.02)0.00 0.00 (6,222.02)92600932 42,590.22 2,952.04 0.00 45,542.26UW All Accounts (0.00)76,351,423.08 (76,351,423.10)0.00
SUZ-W-20-02IPUC DR 1AttachmentPage 121 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jan 31, 2019
Run on 10/09/20 at 05:44 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 439,595,052.55 2,545,891.61 (18,872.13)442,122,072.0310600000Cnstrction Csts Not Classified 10,481,031.06 1,295,984.83 (2,394,764.96)9,382,250.9310700000Construction work in progress 13,287,345.13 5,895,871.00 (4,733,037.47)14,450,178.6610800000Utility Accumulated Depr (123,759,460.11)26,363.40 (831,347.47)(124,564,444.18)10810000 Retirement work in progress 553,106.15 56,086.45 (70,356.21)538,836.3910900000Accumulated Cost of Removal 1,714,962.86 68,239.83 0.00 1,783,202.6911100000Utility Accumulated Depr -CIAC (38,604,532.56)0.00 (239,444.78)(38,843,977.34)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (194,825.18)474.00 (2,200.00)(196,551.18)12100000 Non-Utility Property 11,053.83 0.00 0.00 11,053.8313120000Collections41,000.00 0.00 0.00 41,000.0013501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 2,217,918.41 0.00 (697,817.74)1,520,100.6714201000AR Cash Accrual (807,523.89)0.00 (82,748.18)(890,272.07)14309000 Accounts Receivable-Other 8,895.61 0.00 0.00 8,895.6114400000Provision Uncllctble Acct (Cr)(371,000.00)0.00 0.00 (371,000.00)14410000 Provision Uncllctble Acct-Othr (11,000.00)0.00 0.00 (11,000.00)14605000 IC Money Pool Receivable 0.00 467,124.72 (467,124.72)0.0114606000Utility Money Pool Receivable 0.00 0.00 (351,859.36)(351,859.36)14610000 SW IC Receivable (net)0.00 0.00 (728,072.37)(728,072.37)15000000 Capital&Maint Inv Nonexempt 101,305.22 734.89 0.00 102,040.1115010000317,744.66 0.00 0.00 317,744.6615020000Other Inventory 60,635.56 0.00 0.00 60,635.5615030000Chemical Inventory 68,461.31 0.00 (305.81)68,155.5016599000Prepaid Expenses-Other 72,000.00 0.00 (8,000.00)64,000.0017300000Unbilled Revenue 2,985,863.00 195,976.00 0.00 3,181,839.0018300000Prelim Survey and Inv. Chrgs 1,450,393.35 525,681.63 (1,313.03)1,974,761.9518404000Clearing - Capital Work Order (1.72)0.09 (10,092.67)(10,094.30)18609000 2,151,154.38 3,585.97 0.00 2,154,740.35186200001,369,144.23 90,862.98 (1.37)1,460,005.8418621000Dfrrd Relocation Exp - Approve 23,451.65 0.00 (977.15)22,474.50186230001,319,978.67 11,467.52 0.00 1,331,446.1918625000Deferred Pwr Costs - Approved 0.89 0.00 0.00 0.8918650000(452,948.09)0.00 (4,647.39)(457,595.48)18653000 (328,507.87)0.00 (3,142.87)(331,650.74)18680000 Deferred rate charges (0.04)0.00 0.00 (0.04)18699000 Other Regulatory Assets 164,221.06 76,156.18 (46.00)240,331.2418714000578,175.70 7,833.14 0.00 586,008.8419010000Def. Federal Inc Taxes- Other (24,364.18)0.00 0.00 (24,364.18)19012000 Def State Income Taxes- Other 51,404.37 0.00 0.00 51,404.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019101000Def. FIT-FAS109 ITC 110,804.80 0.00 (844.20)109,960.6019103000Def. FIT-F71/F109 G/U ITC 50,313.72 0.00 (297.48)50,016.2419131000Def.SIT-FAS109 ITC 47,558.49 0.00 (224.41)47,334.0819132000Def. SIT-F71/F109 G/U ITC 33,023.53 0.00 (23.77)32,999.7620100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (81,437,834.97)0.00 0.00 (81,437,834.97)21600000 RE - Cumulated Income (104,603,957.44)0.00 0.00 (104,603,957.44)21800000 AOCI - Pension 8,259,974.79 0.00 0.00 8,259,974.7921805000AOCI - PBOP (1,287,164.03)0.00 0.00 (1,287,164.03)23200000 Accounts Payable (1,616,855.85)928,145.11 (468,529.88)(1,157,240.62)23210000 Accounts Payable Reversing (362,916.57)323,623.80 (9,555.57)(48,848.34)23211000 (142,965.34)0.00 0.00 (142,965.34)23220000 AP - Inventory Accrued 618.16 0.00 (733.06)(114.90)23601000 Property Taxes Accrued (996,875.41)0.00 (171,130.28)(1,168,005.69)23610000 Franchise taxes Accrued (72,443.02)72,443.02 (60,337.71)(60,337.71)23631000 Gross Receipt Tax Accrued 0.00 4,858.42 (4,858.42)0.0023641000Federal Income Tax Accrued (3,612,292.75)49,363.00 0.00 (3,562,929.75)23651000 State Income Tax Accrued (3,517,328.05)18,794.46 0.00 (3,498,533.59)23661000 FICA Tax Accrued (20,669.13)0.00 (5,302.49)(25,971.62)23662000 (26.30)0.00 (1,929.29)(1,955.59)23663000 (122.14)0.00 (724.57)(846.71)23670000 Sales & Use Taxes Accrued (41,918.51)1,807.10 (2,031.28)(42,142.70)23699000 Other Accrued Taxes (27,292.52)69,849.75 (22,395.77)20,161.4624205000Accrued - Payroll (271,411.46)271,398.93 (344,565.94)(344,578.47)24215000 Accrued - Power (145,556.79)1,447.52 0.00 (144,109.27)24245000 Accrued - Vacation (31,369.00)0.00 0.00 (31,369.00)24246000 Accrued - Bonus (380,333.24)0.00 (25,367.84)(405,701.08)24248000 Accr - Employee Related Other (21,233.87)12,905.83 (18,441.65)(26,769.69)24299000 Accrued Other (973.03)0.00 (1,283.40)(2,256.43)24301000 Employee W/hg-401K (44.68)48,004.40 (48,004.40)(44.68)24306000 Employee withholding – PAC (50.00)40.00 (40.00)(50.00)24330000 Employee Withholding- Other (115.00)0.00 0.00 (115.00)25200000 Advances for Construction (5,263,252.76)25,460.00 0.00 (5,237,792.76)25200001 CWIP non-taxable advances 397,588.46 25,460.00 (25,460.00)397,588.4625201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (2,129,402.00)0.00 0.00 (2,129,402.00)25316000 (4,380,517.52)0.00 0.00 (4,380,517.52)25317000 (210,333.48)0.00 (284.55)(210,618.04)25340000 PBOP Liability - Trustee (3,194,514.18)22,458.42 0.00 (3,172,055.76)
SUZ-W-20-02IPUC DR 1AttachmentPage 122 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jan 31, 2019
Run on 10/09/20 at 05:44 PM Style: UWGNEBS
Period Beginning Ending
25390000 Accrued SE LTIP (20,690.00)0.00 (752.00)(21,442.00)25402000 DefRegLiab F71/F109-Fed:ITC (241,698.54)1,389.86 0.00 (240,308.68)25500000 Deferred ITC (615,634.00)4,020.00 0.00 (611,614.00)26310000 Pension Accrued (7,548,484.97)54,608.00 0.00 (7,493,876.97)27100000 Contribution in Aid of Cnstrct (118,897,073.96)40,774.34 (163,766.80)(119,020,066.42)27100001 CWIP non-taxable CIAC (2,905,706.53)461,339.26 (92,962.39)(2,537,329.66)27100002 In Service non-taxable CIAC (731,665.72)193,856.56 (367,918.16)(905,727.32)27101000 Taxable CIAC - Serv Laterals (4,851,652.85)0.00 (1,179,992.50)(6,031,645.35)27101001 CWIP taxable CIAC (3,200,438.08)1,075,463.07 (2,228,049.38)(4,353,024.39)27101002 In Service taxable CIAC (1,826,791.61)1,172,535.50 (738,484.07)(1,392,740.18)27110000 38,604,532.56 239,444.78 0.00 38,843,977.3428203000Def. FIT-MACRS (9,152,781.84)0.00 0.00 (9,152,781.84)28206000 Def. FIT- OCI Pension/PBOP 1,861,085.40 0.00 0.00 1,861,085.4028211000Def. FIT Benefit on DSIT 392,683.59 0.00 0.00 392,683.5928300000Def. FIT-Other (374,947.19)11,900.01 0.00 (363,047.18)28301000 Def. FIT-Tank Painting (271,359.00)0.00 0.00 (271,359.00)28302000 Def. FIT-Rate Expenses (4,572.00)0.00 0.00 (4,572.00)28303000 Def. FIT-Deferred Charges (196,855.35)0.00 0.00 (196,855.35)28304000 Def. FIT-Relocation Expense (9,137.00)0.00 0.00 (9,137.00)28305000 Def. FIT-M_S Fees 23,642.14 0.00 0.00 23,642.1428306000Def. FIT-Pensions (973,961.00)0.00 0.00 (973,961.00)28307000 Def. FIT-PEBOP 709,671.85 0.00 0.00 709,671.8528308000Def. FIT-Cost of Removal (1,075,693.75)0.00 0.00 (1,075,693.75)28310000 Def. FIT-Uncollectibles 122,031.00 0.00 0.00 122,031.0028311000Def. FIT-Injuries and Damages 310,942.00 0.00 0.00 310,942.0028312000Def. FIT - AFUDC Equity (527,918.43)0.00 0.00 (527,918.43)28313000 Def. FIT - AFUDC Equity GU (363,228.57)0.00 0.00 (363,228.57)28314000 (439,664.41)0.00 0.00 (439,664.41)28350000 Def. SIT- Other (130,560.18)4,533.34 0.00 (126,026.84)28353000 Def. SIT - Tank Painting (66,923.00)0.00 0.00 (66,923.00)28354000 Def. SIT-Pensions (224,788.00)0.00 0.00 (224,788.00)28355000 Def. SIT-Post Retrmnt Benefits 332,111.72 0.00 0.00 332,111.7228356000Def. SIT-AFUDC Equity (126,389.19)0.00 0.00 (126,389.19)28357000 Def. SIT-Excess Depreciation (1,328,820.08)0.00 0.00 (1,328,820.08)28358000 Def. SIT- Cost of Removal (245,169.71)0.00 0.00 (245,169.71)28359000 Def. SIT- Relocation (1,708.00)0.00 0.00 (1,708.00)28360000 Def. SIT- OCI Pension/PBOP 635,121.84 0.00 0.00 635,121.842836300013,523.04 0.00 0.00 13,523.0428364000Def. SIT - AFUDC Equity GU (74,904.53)0.00 0.00 (74,904.53)28365000 (109,100.24)0.00 0.00 (109,100.24)28405000 3,475,403.48 0.00 0.00 3,475,403.48284060001,332,677.04 0.00 0.00 1,332,677.04284080000.07 0.00 0.00 0.07401054610.00 0.00 (613,270.30)(613,270.30)40106461 Meter Sale-Residential facili 0.00 0.00 (809,201.14)(809,201.14)40110461 0.00 0.00 (387,800.55)(387,800.55)40111461 Meter Sale-Commercial facility 0.00 0.00 (177,644.45)(177,644.45)40120461 0.00 0.00 (2,694.80)(2,694.80)40121461 Meter Sale-public auth fac 0.00 0.00 (2,202.16)(2,202.16)40130474 Surcharges 0.00 0.00 (21,099.96)(21,099.96)40136461 0.00 0.00 (3,197.93)(3,197.93)40137461 0.00 0.00 (14,784.38)(14,784.38)40140462 Private Fire protection facili 0.00 0.00 (68,527.76)(68,527.76)40145463 Public Fire protection facilit 0.00 0.00 (3,535.94)(3,535.94)40200471 Miscellaneous service revenue 0.00 0.00 (1,360.00)(1,360.00)40205472 Rents from water property 0.00 0.00 0.00 0.0040245471Turn on fees 0.00 0.00 (1,220.00)(1,220.00)40251474 0.00 284.55 0.00 284.56403004740.00 0.00 (74,350.00)(74,350.00)40301474 Reg Unbill facility charge rev 0.00 0.00 (121,626.00)(121,626.00)50000000 Payroll Clearing 0.00 586,497.33 (586,497.33)0.0050100600Supv Lbr-SOS Ops Sup & Eng 0.00 3,909.97 (186.65)3,723.3250100601Supv Lbr-SOS Ops Lbr & Exp 0.00 5,963.68 0.00 5,963.6850100603Supv Lbr-SOS Ops Misc 0.00 521.39 (61.34)460.0550100611Supv Lbr-SOS Maint Strctrs 0.00 0.00 0.00 0.0050100614Supv Lbr-SOS Maint Wlls&Spr 0.00 324.06 0.00 324.06501006200.00 1,290.66 0.00 1,290.6650100624Supv Lbr-Pump Ops Lbr & Exp 0.00 10,562.75 0.00 10,562.75501006300.00 789.05 0.00 789.0550100631Supv Lbr-Pump Maint Strctrs 0.00 2,132.97 0.00 2,132.9750100633Supv Lbr-Pump Maint Equip 0.00 0.00 0.00 0.00501006400.00 1,355.95 0.00 1,355.95501006420.00 7,704.68 (53.30)7,651.3850100660Supv Lbr-T&D Ops Sup&Eng 0.00 1,739.42 (341.07)1,398.3550100662Supv Lbr-T&D Ops Line Exp 0.00 1,384.41 0.00 1,384.4150100670Supv Lbr-T&D Maint Sup &Eng 0.00 319.42 0.00 319.4250100673Supv Lbr-T&D Maint - Main 0.00 3,412.44 0.00 3,412.4450100901Supv Lbr-Cust Acct Suprvsn 0.00 7,792.99 0.00 7,792.9950100903Supv Lbr-Cust Acct Rcrds&Coll 0.00 5,293.07 (126.92)5,166.1550100920Supv Lbr-A&G Ops Salaries 0.00 163,990.20 (2,055.75)161,934.4550100930Supv Lbr-A&G Misc Gen Exp 0.00 1,046.15 0.00 1,046.1550100932Supv Lbr-A&G Maint Plnt 0.00 753.63 0.00 753.63
SUZ-W-20-02IPUC DR 1AttachmentPage 123 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jan 31, 2019
Run on 10/09/20 at 05:44 PM Style: UWGNEBS
Period Beginning Ending
50105603 Drct Lbr-SOS Ops Misc 0.00 0.00 0.00 0.0050105611Drct Lbr-SOS Maint Strctrs 0.00 1,636.29 0.00 1,636.29501056220.00 0.00 (135.70)(135.70)50105624 Drct Lbr-Pump Ops Lbr & Exp 0.00 52,304.38 0.00 52,304.3850105630Drct Lbr-Pump Maint Sup&Eng 0.00 0.00 0.00 0.0050105631Drct Lbr-Pump Maint Strctrs 0.00 4,146.24 0.00 4,146.2450105633Drct Lbr-Pump Maint Equip 0.00 19,454.83 (54.28)19,400.5550105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 0.00 24,110.02 (717.84)23,392.1850105643Drct Lbr-Wtr Tmt Ops Misc Exp 0.00 0.00 0.00 0.0050105651Drct Lbr-Wtr Tmt Maint Strct 0.00 3,247.87 0.00 3,247.8750105652Drct Lbr-Wtr Tmt Maint Equip 0.00 5,097.95 0.00 5,097.9550105660Drct Lbr-T&D Ops Sup&Eng 0.00 0.00 0.00 0.0050105662Drct Lbr-T&D Ops Line Ex 0.00 28,433.49 (215.25)28,218.2450105663Drct Lbr-T&D Ops Meter Exp 0.00 16,360.29 (417.81)15,942.4850105664Drct Lbr-T&D Ops Cust instl 0.00 0.00 0.00 0.0050105665Drct Lbr-T&D Ops Misc Ex 0.00 5,329.14 0.00 5,329.1450105671Drct Lbr-T&D Maint Strctrs 0.00 0.00 0.00 0.0050105672Drct Lbr-T&D Maint Rsrvrs&Stn 0.00 0.00 0.00 0.0050105673Drct Lbr-T&D Maint - Main 0.00 12,369.74 (42.74)12,327.0050105675Drct Lbr-T&D Maint - Services 0.00 6,843.18 0.00 6,843.1850105676Drct Lbr-T&D Maint - Meters 0.00 3,741.48 0.00 3,741.4850105677Drct Lbr-T&D Maint - Hydrants 0.00 4,759.33 (135.70)4,623.6350105901Drct Lbr-Cust Acct Suprvsn 0.00 0.00 0.00 0.0050105902Drct Lbr-Cust Acct Mtr Rdng 0.00 28,288.96 (212.38)28,076.5850105903Drct Lbr-Cust Acct Rcrds&Coll 0.00 56,522.16 (497.42)56,024.7450105920Drct Lbr-A&G Ops Salaries 0.00 120,993.59 (9,666.52)111,327.0750105932Drct Lbr-A&G Maint Plnt 0.00 0.00 (156.52)(156.52)50110600 S L T-SOS Ops Sup & Eng 0.00 1,008.47 0.00 1,008.4750110603S L T-SOS Ops Misc 0.00 0.00 0.00 0.0050120614S L T out-SOS Maint Wlls&Spr 0.00 0.00 0.00 0.0050120624S L T out-Pump Ops Lbr & Exp 0.00 0.00 (236.99)(236.99)50120660 S L T out-T&D Ops Sup&Eng 0.00 0.00 (782.74)(782.74)50120901 S L T out-Cust Acct Suprvsn 0.00 0.00 (20.52)(20.52)50120903 S L T out-Cust Acct Rcrds&Coll 0.00 0.00 0.00 0.0050120920S L T out-A&G Ops Salaries 0.00 1,097.03 (92,801.41)(91,704.38)50125664 D L T out-T&D Ops Cust instl 0.00 0.00 0.00 0.0050125665D L T out-T&D Ops Misc Ex 0.00 0.00 (5,329.14)(5,329.14)50125903 0.00 0.00 (13.37)(13.37)50125920 D L T out-A&G Ops Salaries 0.00 9,126.75 (117,356.06)(108,229.31)50300611 Material-SOS Maint Strctrs 0.00 5,997.59 0.00 5,997.5950300624Material-Pump Ops Lbr & Exp 0.00 4,207.69 0.00 4,207.6950300631Material-Pump Maint Strctrs 0.00 0.00 0.00 0.0050300632Material-Pump Maint Pwr Prd 0.00 1,100.00 0.00 1,100.0050300633Material-Pump Maint Eq 0.00 760.51 0.00 760.5150300642Material-Wtr Tmt Ops Lbr&Exp 0.00 7,396.03 0.00 7,396.0350300651Material-Wtr Tmt Maint Strct 0.00 0.00 0.00 0.0050300662Material-T&D Ops Line Ex 0.00 0.00 0.00 0.0050300665Material-T&D Ops Misc Ex 0.00 0.00 0.00 0.0050300672Material-T&D Maint Rsrvrs&Stn 0.00 223.33 0.00 223.3350300673Material-T&D Maint - Main 0.00 35.55 0.00 35.5550300675Material-T&D Maint - Services 0.00 0.00 (3,300.24)(3,300.24)50300676 Material-T&D Maint - Meters 0.00 0.00 0.00 0.0050300677Material-T&D Maint - Hydrants 0.00 673.52 0.00 673.5250300902Material-Cust Acct Mtr Rdng 0.00 953.21 0.00 953.2150310604Rent-SOS Ops 0.00 1,212.86 0.00 1,212.8650310921Rent-A&G Ops Off Suppl&Exp 0.00 823.75 0.00 823.7650400601Out Servs-SOS Ops Lbr & Exp 0.00 0.00 0.00 0.0050400603Out Servs-SOS Ops Misc 0.00 0.00 (1,300.00)(1,300.00)50400612 0.00 0.00 0.00 0.00504006130.00 0.00 0.00 0.00504006240.00 0.00 0.00 0.0050400626Out Servs-Pump Ops Misc Exp 0.00 0.00 0.00 0.0050400632Out Servs-Pump Maint Pwr Prd 0.00 0.00 0.00 0.0050400633Out Servs-Pump Maint Eq 0.00 266.00 0.00 266.0050400635Out Servs-Wtr Tmt Lab Testing 0.00 4,570.60 0.00 4,570.6050400641Out Servs-Wtr Tmt 0.00 0.00 0.00 0.00504006430.00 0.00 0.00 0.0050400651Out Servs-Wtr Tmt Maint Strct 0.00 865.00 0.00 865.0050400652Out Servs-Wtr Tmt Maint Equip 0.00 0.00 0.00 0.0050400662Out Servs-T&D Ops Line Ex 0.00 1,546.56 0.00 1,546.56504006720.00 0.00 0.00 0.00504006750.00 0.00 (431.63)(431.63)50400902 Out Servs-Cust Acct Mtr Rdng 0.00 7,213.05 0.00 7,213.05504009030.00 4,343.66 0.00 4,343.6650400905Out Servs-Cust Acct Misc Exp 0.00 0.00 0.00 0.00504009200.00 0.00 0.00 0.00504009210.00 0.00 0.00 0.0050400923Out Servs-A&G Ops 0.00 2,950.11 (5,700.00)(2,749.89)50405903 Print & Postage-Cust Acct Rcrd 0.00 22,237.48 0.00 22,237.4850605602Prchsd Wtr-SOS Ops 0.00 117,970.00 0.00 117,970.00506106230.00 99,636.72 0.00 99,636.7250610665Prchsd Pwr-T&D Ops Misc Ex 0.00 21,973.79 0.00 21,973.79
SUZ-W-20-02IPUC DR 1AttachmentPage 124 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jan 31, 2019
Run on 10/09/20 at 05:44 PM Style: UWGNEBS
Period Beginning Ending
50620633 Utilities-Pump Maint Eq 0.00 159.60 0.00 159.6050620651Utilities-Wtr Tmt Maint Strct 0.00 3,686.96 0.00 3,686.9650620663Utilities-T&D Ops Meter Exp 0.00 0.00 0.00 0.0050620665Utilities-T&D Ops Misc Exp 0.00 963.67 0.00 963.6750620921Utilities-A&G Ops Off Suppl 0.00 2,070.14 0.00 2,070.14506256430.00 1,848.00 0.00 1,848.0050635614Chmcals-SOS Maint Wlls&Spr 0.00 0.00 0.00 0.00506356410.00 9,700.41 (2,708.16)6,992.2550645000Trnsprt Cst-ES 0.00 78,784.34 (1,521.70)77,262.64506456000.00 701.56 (13.54)688.02506456010.00 659.46 (12.74)646.7250645603Trnsprt Cst-SOS Ops Misc 0.00 40.93 (0.79)40.1450645611Trnsprt Cst-SOS Maint Strctrs 0.00 227.88 (4.40)223.48506456140.00 81.72 (1.58)80.14506456200.00 133.75 (2.58)131.17506456220.00 0.00 0.00 0.00506456240.00 6,738.15 (130.15)6,608.00506456300.00 87.50 (1.69)85.8150645631Trnsprt Cst-Pump Maint Strctrs 0.00 522.84 (10.10)512.7450645633Trnsprt Cst-Pump Maint Eq 0.00 2,006.66 (38.76)1,967.90506456400.00 172.18 (3.33)168.85506456420.00 4,041.03 (78.05)3,962.9850645643Trnsprt Cst-Wtr Tmt Ops Misc 0.00 0.00 0.00 0.0050645651Trnsprt Cst-Wtr Tmt Maint Strc 0.00 308.90 (5.97)302.9350645652Trnsprt Cst-Wtr Tmt Maint Eq 0.00 570.45 (11.02)559.4350645660Trnsprt Cst-T&D Ops Sup&Eng 0.00 0.00 0.00 0.0050645662Trnsprt Cst-T&D Ops Line Ex 0.00 3,522.89 (68.04)3,454.85506456630.00 1,756.76 (33.93)1,722.8350645665Trnsprt Cst-T&D Ops Misc Ex 0.00 0.00 0.00 0.00506456700.00 45.16 (0.87)44.2950645671Trnsprt Cst-T&D Maint Strctrs 0.00 0.00 0.00 0.00506456720.00 0.00 0.00 0.0050645673Trnsprt Cst-T&D Maint - Main 0.00 1,679.92 (32.45)1,647.47506456750.00 912.17 (17.62)894.5550645676Trnsprt Cst-T&D Maint - Meters 0.00 470.67 (9.09)461.58506456770.00 485.57 (9.38)476.1950645901Trnsprt Cst-Cust Acct Suprvsn 0.00 654.46 (12.64)641.8250645902Trnsprt Cst-Cust Acct Mtr Rdng 0.00 3,399.62 (65.66)3,333.96506459030.00 6,849.58 (132.30)6,717.2850645920Trnsprt Cst-A&G Salaries 0.00 7,536.44 (145.56)7,390.8850645930Trnsprt Cst-A&G Misc 0.00 82.11 (1.59)80.5250645932Trnsprt Cst-A&G Maint Plnt 0.00 76.34 (1.47)74.8750646000Transportation Cost -Trnsfrred 0.00 1,521.70 (78,784.34)(77,262.64)50650600 0.00 0.00 0.00 0.0050650601Office Exp-SOS Ops Lbr & Exp 0.00 0.00 0.00 0.0050650603Office Exp-SOS Ops Misc 0.00 108.50 0.00 108.50506506100.00 0.00 0.00 0.0050650626Office Exp-Pump Ops Misc Exp 0.00 3,799.88 0.00 3,799.8850650661Office Exp-T&D Ops Strg Faclt 0.00 2,035.51 0.00 2,035.5150650662Office Exp-T&D Ops Line Ex 0.00 555.01 0.00 555.0150650665Office Exp-T&D Ops Misc Ex 0.00 0.00 0.00 0.00506506700.00 0.00 0.00 0.00506509030.00 181.26 0.00 181.2650650921Office Exp-A&G Ops Off Suppl 0.00 26,453.05 (400.96)26,052.09506509230.00 8,000.00 0.00 8,000.00506509260.00 0.00 0.00 0.0050650930Office Exp-A&G Ops Misc Gen 0.00 8,944.69 (425.00)8,519.6950651660Advertising Exp-A&G 0.00 6,929.41 0.00 6,929.4150655631Misc Exp-Pump Maint Strctrs 0.00 13,428.24 0.00 13,428.2450655632Misc Exp-Pump Maint Pwr Prd 0.00 37.00 0.00 37.0050655651Misc Exp-Wtr Tmt Maint Strct 0.00 331.47 0.00 331.4750655662Misc Exp-T&D Ops Line Ex 0.00 0.00 0.00 0.00506556720.00 30.00 0.00 30.0050655673Misc Exp-T&D Maint - Main 0.00 0.00 0.00 0.0050655675Misc Exp-T&D Maint - Services 0.00 531.02 0.00 531.0250655905Misc Exp-Cust Acct Misc Exp 0.00 0.00 0.00 0.0050655930Misc Exp-A&G Ops Misc Gen 0.00 0.00 0.00 0.0070100403Depreciation - Utility Plant 0.00 830,995.37 0.00 830,995.3770203408Real Estate Tax 0.00 171,130.28 0.00 171,130.2870250408Payroll Taxes 0.00 50,894.90 0.00 50,894.90708004300.00 335,249.59 0.00 335,249.6070900419Interest income 0.00 0.00 (3,585.97)(3,585.97)71000431 Other interest 0.00 0.00 (963.82)(963.82)71050419 AFUDC Gross Up 0.00 0.00 (11,467.52)(11,467.52)71051419 AFUDC Debt 0.00 0.00 (15,956.56)(15,956.56)71052419 AFUDC Equity 0.00 0.00 (31,853.97)(31,853.97)71200422 Gain - Disposition of Property 0.00 0.00 0.00 0.0071250421Misc non operating income 0.00 0.00 0.00 0.0071251418Misc Non Oper Rental Income 0.00 0.00 (4,728.58)(4,728.58)71252426 Misc Income/Deduction 0.00 0.00 0.00 0.0071253426Non Recoverable 0.00 57,133.86 (120,198.30)(63,064.44)71255406 Amort of Util Plt Acquis Adj 0.00 2,200.00 (474.00)1,726.00
SUZ-W-20-02IPUC DR 1AttachmentPage 125 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jan 31, 2019
Run on 10/09/20 at 05:44 PM Style: UWGNEBS
Period Beginning Ending
71258426 PBOP-Other components of NPPC 0.00 0.00 (38,090.84)(38,090.84)80100409 Current-federal 0.00 0.00 (49,363.00)(49,363.00)80150409 Current-state 0.00 0.00 (18,794.46)(18,794.46)80200410 0.00 0.00 (11,900.01)(11,900.01)80250410 Deferred-State Income taxes 0.00 0.00 (4,533.34)(4,533.34)80400411 Investment Tax Cr,amortization 0.00 0.00 (4,020.00)(4,020.00)80550000 Common Stock Dividend 0.00 0.00 0.00 0.00904009040.00 45,374.45 (419.79)44,954.66904059040.00 0.00 0.00 0.00908509230.00 292,550.15 (742.46)291,807.69908904260.00 2,927.56 (58.77)2,868.7990950000F B T-ES 0.00 430.78 (339,067.98)(338,637.19)90950600 F B T-SOS Ops Sup & Eng 0.00 3,566.39 0.00 3,566.3990950601F B T-SOS Ops Lbr & Exp 0.00 3,351.91 0.00 3,351.9190950603F B T-SOS Ops Misc 0.00 208.00 0.00 208.0090950611F B T-SOS Maint Strctrs 0.00 1,158.28 0.00 1,158.2890950614F B T-SOS Maint Wlls&Spr 0.00 415.40 0.00 415.4090950620F B T-Pump Ops Sup & Eng 0.00 679.84 0.00 679.8490950622F B T-Pump Ops Pwr Prd Lbr 0.00 0.00 0.00 0.0090950624F B T-Pump Ops Lbr & Exp 0.00 34,248.66 0.00 34,248.6690950630F B T-Pump Maint Sup&Eng 0.00 444.73 0.00 444.7390950631F B T-Pump Maint Strctrs 0.00 2,657.49 0.00 2,657.4990950633F B T-Pump Maint Eq 0.00 10,199.39 0.00 10,199.3990950640F B T-Wtr Tmt Ops Sup&Eng 0.00 875.10 0.00 875.1090950642F B T-Wtr Tmt Ops Lbr&Exp 0.00 20,539.76 0.00 20,539.7690950643F B T-Wtr Tmt Ops Misc Exp 0.00 0.00 0.00 0.0090950651F B T-Wtr Tmt Maint Strct 0.00 1,570.06 0.00 1,570.0690950652F B T-Wtr Tmt Maint Equip 0.00 2,899.43 0.00 2,899.4390950660F B T-T&D Ops Sup&Eng 0.00 0.00 0.00 0.0090950662F B T-T&D Ops Line Ex 0.00 17,906.24 0.00 17,906.2490950663F B T-T&D Ops Meter Exp 0.00 8,929.29 0.00 8,929.2990950665F B T-T&D Ops Misc Ex 0.00 0.00 0.00 0.0090950670F B T-T&D Maint Sup & Eng 0.00 229.54 0.00 229.5490950671F B T-T&D Maint Strctrs 0.00 0.00 0.00 0.0090950672F B T-T&D Maint Rsrvrs&Stn 0.00 0.00 0.00 0.0090950673F B T-T&D Maint - Main 0.00 8,538.69 0.00 8,538.6990950675F B T-T&D Maint - Services 0.00 4,636.34 0.00 4,636.3490950676F B T-T&D Maint - Meters 0.00 2,392.22 0.00 2,392.2290950677F B T-T&D Maint - Hydrants 0.00 2,468.02 0.00 2,468.0290950901F B T-Cust Acct Suprvsn 0.00 3,326.45 0.00 3,326.4590950902F B T-Cust Acct Mtr Rdng 0.00 17,279.61 0.00 17,279.6190950903F B T-Cust Acct Rcrds&Coll 0.00 34,815.07 0.00 34,815.0790950920F B T-A&G Salaries 0.00 38,306.25 0.00 38,306.2590950930F B T-A&G Misc 0.00 417.34 0.00 417.3490950932F B T-A&G Maint Plnt 0.00 387.95 0.00 387.9591400924Liability Insurance-A&G Ops 0.00 0.00 0.00 0.00914609250.00 6,515.04 0.00 6,515.0491500926Pension-A&G Ops 0.00 42,231.75 0.00 42,231.75915509260.00 15,632.42 0.00 15,632.42917009260.00 207,013.92 (2,092.49)204,921.43918009260.00 18,441.65 0.00 18,441.6591850000Other Employee Benefits-ES 0.00 0.00 0.00 0.00918509260.00 0.00 0.00 0.00918609260.00 541.44 (1,751.11)(1,209.67)91900928 0.00 0.00 0.00 0.00920009280.00 0.00 0.00 0.00920509300.00 0.00 0.00 0.00920529300.00 977.15 0.00 977.15920536720.00 4,647.39 0.00 4,647.39920569300.00 0.00 0.00 0.00920616230.00 0.00 0.00 0.00920649300.00 3,142.87 0.00 3,142.87922006260.00 0.00 0.00 0.00922009300.00 7,737.66 (683.71)7,053.9592200932Uni&Sfty Eq-A&G Maint Plnt 0.00 0.00 0.00 0.00923009300.00 1,577.67 0.00 1,577.67926009200.00 0.00 0.00 0.00926009230.00 0.00 0.00 0.00926009300.00 0.00 0.00 0.00926009320.00 4,287.54 0.00 4,287.54UW All Accounts 0.00 20,507,257.05 (20,507,257.07)(0.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 126 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Feb 28, 2019
Run on 10/09/20 at 05:48 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 442,122,072.03 1,078,807.05 (81,590.00)443,119,289.0810600000Cnstrction Csts Not Classified 9,382,250.93 332,175.90 (875,898.34)8,838,528.4910700000Construction work in progress 14,450,178.66 4,445,298.47 (1,386,635.38)17,508,841.7510800000Utility Accumulated Depr (124,564,444.18)43,035.41 (832,426.06)(125,353,834.83)10810000 Retirement work in progress 538,836.39 64,365.75 (6,277.48)596,924.6610900000Accumulated Cost of Removal 1,783,202.69 740.17 (61.90)1,783,880.9611100000Utility Accumulated Depr -CIAC (38,843,977.34)0.00 (241,148.87)(39,085,126.21)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (196,551.18)474.00 (2,200.00)(198,277.18)12100000 Non-Utility Property 11,053.83 0.00 0.00 11,053.8313120000Collections41,000.00 0.00 0.00 41,000.0013501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 1,520,100.67 0.00 (88,561.15)1,431,539.5214201000AR Cash Accrual (890,272.07)208,300.90 0.00 (681,971.17)14309000 Accounts Receivable-Other 8,895.61 0.00 0.00 8,895.6114400000Provision Uncllctble Acct (Cr)(371,000.00)0.00 0.00 (371,000.00)14410000 Provision Uncllctble Acct-Othr (11,000.00)0.00 0.00 (11,000.00)14605000 IC Money Pool Receivable 0.01 464,264.80 (464,264.80)0.0114606000Utility Money Pool Receivable (351,859.36)0.00 (326,440.77)(678,300.13)14610000 SW IC Receivable (net)(728,072.37)20,830.93 (23,451.83)(730,693.27)15000000 Capital&Maint Inv Nonexempt 102,040.11 0.00 (2,779.59)99,260.5215010000317,744.66 0.00 0.00 317,744.6615020000Other Inventory 60,635.56 0.00 (3,376.55)57,259.0115030000Chemical Inventory 68,155.50 0.00 (5,064.73)63,090.7716599000Prepaid Expenses-Other 64,000.00 0.00 (8,000.00)56,000.0017300000Unbilled Revenue 3,181,839.00 0.00 (349,721.00)2,832,118.0018300000Prelim Survey and Inv. Chrgs 1,974,761.95 218,116.68 (11,189.80)2,181,688.8318404000Clearing - Capital Work Order (10,094.30)10,092.57 (0.10)(1.83)18609000 2,154,740.35 3,591.95 0.00 2,158,332.30186200001,460,005.84 3,976.65 0.00 1,463,982.4918621000Dfrrd Relocation Exp - Approve 22,474.50 0.00 (977.15)21,497.35186230001,331,446.19 13,168.39 0.00 1,344,614.5818625000Deferred Pwr Costs - Approved 0.89 0.00 0.00 0.8918650000(457,595.48)0.00 (4,647.40)(462,242.88)18653000 (331,650.74)0.00 (3,170.17)(334,820.91)18680000 Deferred rate charges (0.04)0.00 0.00 (0.04)18698000 Other Reg Assets- Acquisitions 0.00 318,888.68 0.00 318,888.6818699000Other Regulatory Assets 240,331.24 0.00 (228,923.16)11,408.0818714000586,008.84 8,438.07 0.00 594,446.9119010000Def. Federal Inc Taxes- Other (24,364.18)0.00 (87,724.41)(112,088.59)19012000 Def State Income Taxes- Other 51,404.37 89.00 0.00 51,493.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019101000Def. FIT-FAS109 ITC 109,960.60 0.00 (844.20)109,116.4019103000Def. FIT-F71/F109 G/U ITC 50,016.24 0.00 (297.48)49,718.7619131000Def.SIT-FAS109 ITC 47,334.08 0.00 (224.41)47,109.6719132000Def. SIT-F71/F109 G/U ITC 32,999.76 0.00 (23.77)32,975.9920100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (81,437,834.97)0.00 0.00 (81,437,834.97)21600000 RE - Cumulated Income (104,603,957.44)0.00 0.00 (104,603,957.44)21800000 AOCI - Pension 8,259,974.79 0.00 0.00 8,259,974.7921805000AOCI - PBOP (1,287,164.03)0.00 0.00 (1,287,164.03)23200000 Accounts Payable (1,157,240.62)303,732.33 (1,610,940.79)(2,464,449.08)23210000 Accounts Payable Reversing (48,848.34)14,227.16 (770,684.34)(805,305.52)23211000 (142,965.34)0.00 (20,797.52)(163,762.86)23220000 AP - Inventory Accrued (114.90)764.28 (649.38)0.0023601000Property Taxes Accrued (1,168,005.69)0.00 (171,130.28)(1,339,135.97)23610000 Franchise taxes Accrued (60,337.71)60,329.84 (57,090.62)(57,098.49)23641000 Federal Income Tax Accrued (3,562,929.75)0.00 (397,429.00)(3,960,358.75)23651000 State Income Tax Accrued (3,498,533.59)0.00 (137,865.46)(3,636,399.05)23661000 FICA Tax Accrued (25,971.62)401.02 (361.35)(25,931.95)23662000 (1,955.59)1,095.36 0.00 (860.23)23663000 (846.71)12.81 (11.88)(845.78)23670000 Sales & Use Taxes Accrued (42,142.70)379.98 (144.95)(41,907.67)23699000 Other Accrued Taxes 20,161.46 0.00 (25,886.14)(5,724.68)24205000 Accrued - Payroll (344,578.47)344,578.47 (346,226.34)(346,226.34)24215000 Accrued - Power (144,109.27)8,710.61 0.00 (135,398.66)24245000 Accrued - Vacation (31,369.00)0.00 0.00 (31,369.00)24246000 Accrued - Bonus (405,701.08)0.00 (25,367.84)(431,068.92)24248000 Accr - Employee Related Other (26,769.69)13,223.24 (16,877.44)(30,423.89)24299000 Accrued Other (2,256.43)0.00 0.00 (2,256.43)24301000 Employee W/hg-401K (44.68)48,551.80 (48,551.80)(44.68)24306000 Employee withholding – PAC (50.00)40.00 (40.00)(50.00)24330000 Employee Withholding- Other (115.00)0.00 0.00 (115.00)25200000 Advances for Construction (5,237,792.76)0.00 0.00 (5,237,792.76)25200001 CWIP non-taxable advances 397,588.46 0.00 0.00 397,588.4625201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (2,129,402.00)0.00 0.00 (2,129,402.00)25316000 (4,380,517.52)0.00 (33,787.11)(4,414,304.63)25317000 (210,618.04)0.00 (884.53)(211,502.57)25340000 PBOP Liability - Trustee (3,172,055.76)22,458.42 0.00 (3,149,597.34)
SUZ-W-20-02IPUC DR 1AttachmentPage 127 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Feb 28, 2019
Run on 10/09/20 at 05:48 PM Style: UWGNEBS
Period Beginning Ending
25390000 Accrued SE LTIP (21,442.00)0.00 (752.00)(22,194.00)25402000 DefRegLiab F71/F109-Fed:ITC (240,308.68)1,389.86 0.00 (238,918.82)25500000 Deferred ITC (611,614.00)4,020.00 0.00 (607,594.00)26310000 Pension Accrued (7,493,876.97)0.00 (86,541.00)(7,580,417.97)27100000 Contribution in Aid of Cnstrct (119,020,066.42)2,579.24 (54,016.12)(119,071,503.30)27100001 CWIP non-taxable CIAC (2,537,329.66)23,518.64 (16,547.33)(2,530,358.35)27100002 In Service non-taxable CIAC (905,727.32)70,563.45 (17,181.98)(852,345.85)27101000 Taxable CIAC - Serv Laterals (6,031,645.35)0.00 (383,714.71)(6,415,360.06)27101001 CWIP taxable CIAC (4,353,024.39)259,234.85 (600,810.15)(4,694,599.69)27101002 In Service taxable CIAC (1,392,740.18)369,025.71 (203,032.64)(1,226,747.11)27110000 38,843,977.34 241,148.87 0.00 39,085,126.2128203000Def. FIT-MACRS (9,152,781.84)382,824.87 0.00 (8,769,956.97)28206000 Def. FIT- OCI Pension/PBOP 1,861,085.40 0.00 0.00 1,861,085.4028211000Def. FIT Benefit on DSIT 392,683.59 0.00 0.00 392,683.5928300000Def. FIT-Other (363,047.18)40,337.99 0.00 (322,709.19)28301000 Def. FIT-Tank Painting (271,359.00)0.00 (14,815.00)(286,174.00)28302000 Def. FIT-Rate Expenses (4,572.00)0.00 0.00 (4,572.00)28303000 Def. FIT-Deferred Charges (196,855.35)0.00 (3,180.00)(200,035.35)28304000 Def. FIT-Relocation Expense (9,137.00)382.00 0.00 (8,755.00)28305000 Def. FIT-M_S Fees 23,642.14 0.00 0.00 23,642.1428306000Def. FIT-Pensions (973,961.00)0.00 (492.10)(974,453.10)28307000 Def. FIT-PEBOP 709,671.85 0.00 (7,752.00)701,919.8528308000Def. FIT-Cost of Removal (1,075,693.75)0.00 (21,444.00)(1,097,137.75)28310000 Def. FIT-Uncollectibles 122,031.00 0.00 0.00 122,031.0028311000Def. FIT-Injuries and Damages 310,942.00 0.00 0.00 310,942.0028312000Def. FIT - AFUDC Equity (527,918.43)0.00 (10,128.00)(538,046.43)28313000 Def. FIT - AFUDC Equity GU (363,228.57)0.00 (3,581.00)(366,809.57)28314000 (439,664.41)0.00 0.00 (439,664.41)28350000 Def. SIT- Other (126,026.84)12,847.66 0.00 (113,179.18)28353000 Def. SIT - Tank Painting (66,923.00)0.00 (5,249.00)(72,172.00)28354000 Def. SIT-Pensions (224,788.00)2,211.00 0.00 (222,577.00)28355000 Def. SIT-Post Retrmnt Benefits 332,111.72 0.00 (2,747.00)329,364.7228356000Def. SIT-AFUDC Equity (126,389.19)0.00 (3,588.00)(129,977.19)28357000 Def. SIT-Excess Depreciation (1,328,820.08)156,418.00 0.00 (1,172,402.08)28358000 Def. SIT- Cost of Removal (245,169.71)0.00 (7,598.00)(252,767.71)28359000 Def. SIT- Relocation (1,708.00)135.00 0.00 (1,573.00)28360000 Def. SIT- OCI Pension/PBOP 635,121.84 0.00 0.00 635,121.842836300013,523.04 0.00 0.00 13,523.0428364000Def. SIT - AFUDC Equity GU (74,904.53)0.00 (1,269.00)(76,173.53)28365000 (109,100.24)0.00 0.00 (109,100.24)28405000 3,475,403.48 67,039.86 0.00 3,542,443.34284060001,332,677.04 0.00 (33,252.75)1,299,424.29284080000.07 41,666.00 0.00 41,666.0740105461(613,270.30)0.00 (718,852.73)(1,332,123.03)40106461 Meter Sale-Residential facili (809,201.14)0.00 (946,771.48)(1,755,972.62)40110461 (387,800.55)0.00 (450,491.41)(838,291.96)40111461 Meter Sale-Commercial facility (177,644.45)0.00 (201,445.51)(379,089.96)40120461 (2,694.80)0.00 (321.37)(3,016.17)40121461 Meter Sale-public auth fac (2,202.16)0.00 (596.77)(2,798.93)40130474 Surcharges (21,099.96)0.00 0.00 (21,099.96)40136461 (3,197.93)0.00 (720.49)(3,918.42)40137461 (14,784.38)0.00 (236.11)(15,020.49)40140462 Private Fire protection facili (68,527.76)0.00 (115,499.76)(184,027.52)40145463 Public Fire protection facilit (3,535.94)0.00 0.00 (3,535.94)40200471 Miscellaneous service revenue (1,360.00)0.00 (1,380.00)(2,740.00)40245471 Turn on fees (1,220.00)0.00 (2,375.00)(3,595.00)40251474 284.56 0.00 (284.55)0.0040300474(74,350.00)163,880.00 0.00 89,530.0040301474Reg Unbill facility charge rev (121,626.00)185,841.00 0.00 64,215.0050000000Payroll Clearing 0.00 580,082.74 (580,082.74)0.0050100600Supv Lbr-SOS Ops Sup & Eng 3,723.32 4,813.27 (1,134.35)7,402.2450100601Supv Lbr-SOS Ops Lbr & Exp 5,963.68 1,950.79 (1,296.49)6,617.9850100603Supv Lbr-SOS Ops Misc 460.05 3,340.27 0.00 3,800.32501006100.00 2,132.97 0.00 2,132.9750100614Supv Lbr-SOS Maint Wlls&Spr 324.06 1,888.93 0.00 2,212.99501006201,290.66 1,002.46 0.00 2,293.1250100624Supv Lbr-Pump Ops Lbr & Exp 10,562.75 6,305.49 (1,031.47)15,836.7750100630789.05 368.07 0.00 1,157.1250100631Supv Lbr-Pump Maint Strctrs 2,132.97 0.00 (167.29)1,965.68501006401,355.95 822.88 0.00 2,178.83501006427,651.38 3,687.13 0.00 11,338.5150100660Supv Lbr-T&D Ops Sup&Eng 1,398.35 2,431.27 0.00 3,829.6250100662Supv Lbr-T&D Ops Line Exp 1,384.41 1,090.36 0.00 2,474.7750100670Supv Lbr-T&D Maint Sup &Eng 319.42 266.53 0.00 585.9550100673Supv Lbr-T&D Maint - Main 3,412.44 0.00 (1,159.33)2,253.1150100901Supv Lbr-Cust Acct Suprvsn 7,792.99 7,902.00 (1,253.50)14,441.4950100903Supv Lbr-Cust Acct Rcrds&Coll 5,166.15 5,392.31 (900.00)9,658.4650100920Supv Lbr-A&G Ops Salaries 161,934.45 164,013.71 (17,269.88)308,678.2850100930Supv Lbr-A&G Misc Gen Exp 1,046.15 0.00 (430.77)615.3850100932Supv Lbr-A&G Maint Plnt 753.63 106.94 0.00 860.5750105600Drct Lbr-SOS Ops Sup & Eng 1,663.81 0.00 (347.82)1,315.9950105611Drct Lbr-SOS Maint Strctrs 1,636.29 2,503.56 0.00 4,139.85
SUZ-W-20-02IPUC DR 1AttachmentPage 128 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Feb 28, 2019
Run on 10/09/20 at 05:48 PM Style: UWGNEBS
Period Beginning Ending
50105624 Drct Lbr-Pump Ops Lbr & Exp 52,304.38 35,568.43 (3,403.43)84,469.3850105631Drct Lbr-Pump Maint Strctrs 4,146.24 1,198.80 0.00 5,345.0450105633Drct Lbr-Pump Maint Equip 19,400.55 17,024.71 (2,544.90)33,880.3650105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 23,392.18 29,485.54 (629.59)52,248.1350105651Drct Lbr-Wtr Tmt Maint Strct 3,247.87 6,536.97 0.00 9,784.8450105652Drct Lbr-Wtr Tmt Maint Equip 5,097.95 8,639.48 0.00 13,737.4350105662Drct Lbr-T&D Ops Line Ex 28,218.24 57,319.93 (128.91)85,409.2650105663Drct Lbr-T&D Ops Meter Exp 15,942.48 13,275.53 (1,854.20)27,363.8150105665Drct Lbr-T&D Ops Misc Ex 5,329.14 5,378.51 (98.69)10,608.9650105673Drct Lbr-T&D Maint - Main 12,327.00 18,369.36 0.00 30,696.3650105675Drct Lbr-T&D Maint - Services 6,843.18 19,177.57 (2,112.35)23,908.4050105676Drct Lbr-T&D Maint - Meters 3,741.48 0.00 (927.28)2,814.2050105677Drct Lbr-T&D Maint - Hydrants 4,623.63 943.70 (1,056.96)4,510.3750105902Drct Lbr-Cust Acct Mtr Rdng 28,076.58 29,180.16 (994.52)56,262.2250105903Drct Lbr-Cust Acct Rcrds&Coll 56,024.74 56,492.96 (898.40)111,619.3050105920Drct Lbr-A&G Ops Salaries 111,327.07 82,268.64 (25,618.66)167,977.0550105932Drct Lbr-A&G Maint Plnt (156.52)434.44 0.00 277.9250110600S L T-SOS Ops Sup & Eng 1,008.47 876.91 0.00 1,885.3850120624S L T out-Pump Ops Lbr & Exp (236.99)0.00 (236.99)(473.98)50120660 S L T out-T&D Ops Sup&Eng (782.74)0.00 (782.74)(1,565.48)50120901 S L T out-Cust Acct Suprvsn (20.52)0.00 (20.52)(41.04)50120920 S L T out-A&G Ops Salaries (91,704.38)2,531.18 (87,345.53)(176,518.73)50125665 D L T out-T&D Ops Misc Ex (5,329.14)0.00 (5,279.82)(10,608.96)50125903 (13.37)0.00 (13.37)(26.74)50125920 D L T out-A&G Ops Salaries (108,229.31)11,283.21 (64,829.60)(161,775.70)50300611 Material-SOS Maint Strctrs 5,997.59 4,222.11 0.00 10,219.7050300624Material-Pump Ops Lbr & Exp 4,207.69 2,257.76 (150.54)6,314.9150300631Material-Pump Maint Strctrs 0.00 184.35 0.00 184.3550300632Material-Pump Maint Pwr Prd 1,100.00 66.00 0.00 1,166.0050300633Material-Pump Maint Eq 760.51 38.73 0.00 799.2450300642Material-Wtr Tmt Ops Lbr&Exp 7,396.03 1,744.10 0.00 9,140.1350300672Material-T&D Maint Rsrvrs&Stn 223.33 0.00 0.00 223.3350300673Material-T&D Maint - Main 35.55 1,840.12 0.00 1,875.6750300675Material-T&D Maint - Services (3,300.24)5,505.74 0.00 2,205.5050300677Material-T&D Maint - Hydrants 673.52 3,684.80 0.00 4,358.3250300902Material-Cust Acct Mtr Rdng 953.21 725.14 0.00 1,678.3550310604Rent-SOS Ops 1,212.86 45.03 0.00 1,257.8950310921Rent-A&G Ops Off Suppl&Exp 823.76 791.35 0.00 1,615.1150400601Out Servs-SOS Ops Lbr & Exp 0.00 1,676.12 0.00 1,676.1250400603Out Servs-SOS Ops Misc (1,300.00)0.00 0.00 (1,300.00)50400632 Out Servs-Pump Maint Pwr Prd 0.00 14,487.00 0.00 14,487.0050400633Out Servs-Pump Maint Eq 266.00 2,108.93 0.00 2,374.9350400635Out Servs-Wtr Tmt Lab Testing 4,570.60 4,072.00 0.00 8,642.6050400651Out Servs-Wtr Tmt Maint Strct 865.00 262.61 0.00 1,127.6150400662Out Servs-T&D Ops Line Ex 1,546.56 2,020.91 0.00 3,567.4750400675(431.63)0.00 0.00 (431.63)50400902 Out Servs-Cust Acct Mtr Rdng 7,213.05 2,237.72 0.00 9,450.77504009034,343.66 5,619.29 (130.97)9,831.9850400905Out Servs-Cust Acct Misc Exp 0.00 22.86 0.00 22.86504009210.00 6,500.00 (185.00)6,315.0050400923Out Servs-A&G Ops (2,749.89)16,097.35 0.00 13,347.4650405903Print & Postage-Cust Acct Rcrd 22,237.48 24,903.80 0.00 47,141.2850605602Prchsd Wtr-SOS Ops 117,970.00 173.17 0.00 118,143.175061062399,636.72 92,036.50 0.00 191,673.2250610665Prchsd Pwr-T&D Ops Misc Ex 21,973.79 23,282.81 0.00 45,256.6050620626Utilities-Pump Ops Misc Exp 182.85 207.51 0.00 390.3650620633Utilities-Pump Maint Eq 159.60 225.99 0.00 385.5950620651Utilities-Wtr Tmt Maint Strct 3,686.96 2,592.65 0.00 6,279.6150620665Utilities-T&D Ops Misc Exp 963.67 1,104.13 0.00 2,067.8050620921Utilities-A&G Ops Off Suppl 2,070.14 1,784.32 0.00 3,854.46506256431,848.00 0.00 0.00 1,848.00506356416,992.25 13,148.01 0.00 20,140.2650645000Trnsprt Cst-ES 77,262.64 80,922.47 0.00 158,185.1150645600688.02 676.20 0.00 1,364.2250645601646.72 352.71 0.00 999.4350645603Trnsprt Cst-SOS Ops Misc 40.14 304.75 0.00 344.89506456100.00 182.86 0.00 182.8650645611Trnsprt Cst-SOS Maint Strctrs 223.48 317.12 0.00 540.605064561480.14 198.69 0.00 278.8350645620131.17 146.10 0.00 277.27506456220.00 39.27 0.00 39.27506456246,608.00 5,978.23 0.00 12,586.235064563085.81 70.90 0.00 156.7150645631Trnsprt Cst-Pump Maint Strctrs 512.74 323.58 0.00 836.3250645633Trnsprt Cst-Pump Maint Eq 1,967.90 2,143.82 0.00 4,111.7250645640168.85 147.99 0.00 316.84506456423,962.98 4,539.81 0.00 8,502.7950645651Trnsprt Cst-Wtr Tmt Maint Strc 302.93 699.32 0.00 1,002.2550645652Trnsprt Cst-Wtr Tmt Maint Eq 559.43 997.20 0.00 1,556.6350645660Trnsprt Cst-T&D Ops Sup&Eng 0.00 59.31 0.00 59.3150645662Trnsprt Cst-T&D Ops Line Ex 3,454.85 6,644.80 0.00 10,099.65506456631,722.83 1,770.01 0.00 3,492.84
SUZ-W-20-02IPUC DR 1AttachmentPage 129 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Feb 28, 2019
Run on 10/09/20 at 05:48 PM Style: UWGNEBS
Period Beginning Ending
50645673 Trnsprt Cst-T&D Maint - Main 1,647.47 2,229.98 0.00 3,877.4550645675894.55 1,874.36 0.00 2,768.9150645676Trnsprt Cst-T&D Maint - Meters 461.58 132.19 0.00 593.7750645677476.19 208.68 0.00 684.8750645901Trnsprt Cst-Cust Acct Suprvsn 641.82 688.36 0.00 1,330.1850645902Trnsprt Cst-Cust Acct Mtr Rdng 3,333.96 3,945.28 0.00 7,279.24506459036,717.28 8,087.29 0.00 14,804.5750645920Trnsprt Cst-A&G Salaries 7,390.88 8,155.05 0.00 15,545.9350645930Trnsprt Cst-A&G Misc 80.52 0.00 0.00 80.5250645932Trnsprt Cst-A&G Maint Plnt 74.87 80.76 0.00 155.6350646000Transportation Cost -Trnsfrred (77,262.64)0.00 (80,922.47)(158,185.11)50650603 Office Exp-SOS Ops Misc 108.50 0.00 0.00 108.5050650626Office Exp-Pump Ops Misc Exp 3,799.88 3,019.60 0.00 6,819.4850650661Office Exp-T&D Ops Strg Faclt 2,035.51 2,035.51 0.00 4,071.0250650662Office Exp-T&D Ops Line Ex 555.01 555.29 0.00 1,110.3050650903181.26 587.66 0.00 768.9250650921Office Exp-A&G Ops Off Suppl 26,052.09 21,288.61 (1,876.83)45,463.87506509238,000.00 8,000.00 0.00 16,000.00506509260.00 160.00 0.00 160.0050650930Office Exp-A&G Ops Misc Gen 8,519.69 7,531.17 0.00 16,050.8650651660Advertising Exp-A&G 6,929.41 3,215.87 0.00 10,145.2850655631Misc Exp-Pump Maint Strctrs 13,428.24 21,501.24 0.00 34,929.4850655632Misc Exp-Pump Maint Pwr Prd 37.00 37.00 0.00 74.0050655651Misc Exp-Wtr Tmt Maint Strct 331.47 1,279.75 0.00 1,611.225065567230.00 0.00 0.00 30.0050655675Misc Exp-T&D Maint - Services 531.02 0.00 (162.05)368.9770100403Depreciation - Utility Plant 830,995.37 832,073.96 0.00 1,663,069.3370203408Real Estate Tax 171,130.28 171,130.28 0.00 342,260.5670250408Payroll Taxes 50,894.90 40,483.77 (304.19)91,074.4870800430335,249.60 305,200.43 0.00 640,450.0370900419Interest income (3,585.97)0.00 (3,591.95)(7,177.92)71000431 Other interest (963.82)0.00 (976.88)(1,940.70)71010431 Other interest – Regulatory 0.00 1,169.09 0.00 1,169.0971050419AFUDC Gross Up (11,467.52)0.00 (13,168.39)(24,635.91)71051419 AFUDC Debt (15,956.56)0.00 (18,323.21)(34,279.77)71052419 AFUDC Equity (31,853.97)0.00 (36,578.53)(68,432.50)71251418 Misc Non Oper Rental Income (4,728.58)0.00 (4,128.58)(8,857.16)71253426 Non Recoverable (63,064.44)10,388.67 (54,307.29)(106,983.06)71255406 Amort of Util Plt Acquis Adj 1,726.00 2,200.00 (474.00)3,452.007125742644,309.25 44,309.25 0.00 88,618.5071258426(38,090.84)0.00 (38,090.84)(76,181.68)80100409 Current-federal (49,363.00)367,248.00 0.00 317,885.0080150409Current-state (18,794.46)126,380.46 0.00 107,586.0080200410(11,900.01)0.00 (274,428.35)(286,328.36)80250410 Deferred-State Income taxes (4,533.34)0.00 (151,249.66)(155,783.00)80400411 Investment Tax Cr,amortization (4,020.00)0.00 (4,020.00)(8,040.00)90400904 44,954.66 28,248.85 (1,289.05)71,914.4690850923291,807.69 322,557.06 (9,583.67)604,781.08908904262,868.79 9,618.75 (1,123.81)11,363.7390950000F B T-ES (338,637.19)290.68 (259,321.04)(597,667.55)90950600 F B T-SOS Ops Sup & Eng 3,566.39 2,422.22 0.00 5,988.6190950601F B T-SOS Ops Lbr & Exp 3,351.91 1,263.17 0.00 4,615.0890950603F B T-SOS Ops Misc 208.00 1,091.49 0.00 1,299.4990950610F B T-SOS Maint Sup & Eng 0.00 654.89 0.00 654.8990950611F B T-SOS Maint Strctrs 1,158.28 1,135.75 0.00 2,294.0390950614F B T-SOS Maint Wlls&Spr 415.40 711.61 0.00 1,127.0190950620F B T-Pump Ops Sup & Eng 679.84 523.24 0.00 1,203.0890950622F B T-Pump Ops Pwr Prd Lbr 0.00 140.62 0.00 140.6290950624F B T-Pump Ops Lbr & Exp 34,248.66 21,411.07 0.00 55,659.7390950630F B T-Pump Maint Sup&Eng 444.73 253.95 0.00 698.6890950631F B T-Pump Maint Strctrs 2,657.49 1,158.90 0.00 3,816.3990950633F B T-Pump Maint Eq 10,199.39 7,678.10 0.00 17,877.4990950640F B T-Wtr Tmt Ops Sup&Eng 875.10 529.98 0.00 1,405.0890950642F B T-Wtr Tmt Ops Lbr&Exp 20,539.76 16,259.36 0.00 36,799.1290950651F B T-Wtr Tmt Maint Strct 1,570.06 2,504.63 0.00 4,074.6990950652F B T-Wtr Tmt Maint Equip 2,899.43 3,571.47 0.00 6,470.9090950660F B T-T&D Ops Sup&Eng 0.00 212.42 0.00 212.4290950662F B T-T&D Ops Line Ex 17,906.24 23,798.37 0.00 41,704.6190950663F B T-T&D Ops Meter Exp 8,929.29 6,339.28 0.00 15,268.5790950670F B T-T&D Maint Sup & Eng 229.54 154.58 0.00 384.1290950673F B T-T&D Maint - Main 8,538.69 7,986.70 0.00 16,525.3990950675F B T-T&D Maint - Services 4,636.34 6,713.04 0.00 11,349.3890950676F B T-T&D Maint - Meters 2,392.22 473.43 0.00 2,865.6590950677F B T-T&D Maint - Hydrants 2,468.02 747.37 0.00 3,215.3990950901F B T-Cust Acct Suprvsn 3,326.45 2,465.37 0.00 5,791.8290950902F B T-Cust Acct Mtr Rdng 17,279.61 14,130.06 0.00 31,409.6790950903F B T-Cust Acct Rcrds&Coll 34,815.07 28,964.70 0.00 63,779.7790950920F B T-A&G Salaries 38,306.25 29,207.38 0.00 67,513.6390950930F B T-A&G Misc 417.34 0.00 0.00 417.3490950932F B T-A&G Maint Plnt 387.95 289.17 0.00 677.12914609256,515.04 8,082.00 0.00 14,597.0491500926Pension-A&G Ops 42,231.75 42,231.75 0.00 84,463.50
SUZ-W-20-02IPUC DR 1AttachmentPage 130 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Feb 28, 2019
Run on 10/09/20 at 05:48 PM Style: UWGNEBS
Period Beginning Ending
91700926 Emplyee Grp Hlth&L-A&G Op-Pnsn 204,921.43 142,875.82 (6,848.66)340,948.599180092618,441.65 16,877.44 0.00 35,319.0991860926(1,209.67)322.50 0.00 (887.17)92052930 977.15 977.15 0.00 1,954.30920536724,647.39 4,647.40 0.00 9,294.79920649303,142.87 3,170.17 0.00 6,313.04922009307,053.95 5,444.87 0.00 12,498.82923009301,577.67 208.87 0.00 1,786.54926009300.00 0.00 (7,462.19)(7,462.19)92600932 4,287.54 3,689.27 0.00 7,976.81UW All Accounts (0.00)14,389,862.48 (14,389,862.48)(0.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 131 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Mar 31, 2019
Run on 10/09/20 at 05:50 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 443,119,289.08 1,147,340.72 (685,782.27)443,580,847.5310600000Cnstrction Csts Not Classified 8,838,528.49 6,167,411.12 (1,147,226.62)13,858,712.9910700000Construction work in progress 17,508,841.75 4,348,916.81 (6,935,987.55)14,921,771.0110800000Utility Accumulated Depr (125,353,834.83)685,672.23 (775,144.58)(125,443,307.18)10810000 Retirement work in progress 596,924.66 36,805.22 (10,969.41)622,760.4710900000Accumulated Cost of Removal 1,783,880.96 9,422.03 (50.00)1,793,252.9911100000Utility Accumulated Depr -CIAC (39,085,126.21)0.00 (241,553.30)(39,326,679.51)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (198,277.18)474.00 (2,200.00)(200,003.18)12100000 Non-Utility Property 11,053.83 0.00 0.00 11,053.8313120000Collections41,000.00 0.00 0.00 41,000.0013501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 1,431,539.52 0.00 (491,552.56)939,986.9614201000AR Cash Accrual (681,971.17)128,351.76 0.00 (553,619.41)14309000 Accounts Receivable-Other 8,895.61 0.00 0.00 8,895.6114400000Provision Uncllctble Acct (Cr)(371,000.00)0.00 0.00 (371,000.00)14410000 Provision Uncllctble Acct-Othr (11,000.00)0.00 0.00 (11,000.00)14605000 IC Money Pool Receivable 0.01 804,672.19 (804,672.20)(0.00)14606000 Utility Money Pool Receivable (678,300.13)0.01 (1,626,912.83)(2,305,212.95)14610000 SW IC Receivable (net)(730,693.27)0.00 (38,616.88)(769,310.15)15000000 Capital&Maint Inv Nonexempt 99,260.52 0.00 (650.33)98,610.1915010000317,744.66 0.00 0.00 317,744.6615020000Other Inventory 57,259.01 0.00 0.00 57,259.0115030000Chemical Inventory 63,090.77 20,476.40 (16,485.66)67,081.5116599000Prepaid Expenses-Other 56,000.00 0.00 (8,000.00)48,000.0017300000Unbilled Revenue 2,832,118.00 232,101.00 0.00 3,064,219.0018300000Prelim Survey and Inv. Chrgs 2,181,688.83 45,268.19 (1,341,698.39)885,258.6318404000Clearing - Capital Work Order (1.83)0.06 (0.13)(1.90)18609000 2,158,332.30 3,597.94 0.00 2,161,930.24186200001,463,982.49 0.00 (1,480.17)1,462,502.3218621000Dfrrd Relocation Exp - Approve 21,497.35 0.00 (977.15)20,520.20186230001,344,614.58 13,317.96 0.00 1,357,932.5418625000Deferred Pwr Costs - Approved 0.89 0.00 0.00 0.8918650000(462,242.88)0.00 (4,647.40)(466,890.28)18653000 (334,820.91)0.00 (3,201.53)(338,022.44)18680000 Deferred rate charges (0.04)0.00 0.00 (0.04)18698000 Other Reg Assets- Acquisitions 318,888.68 24,565.34 (23,600.00)319,854.0218699000Other Regulatory Assets 11,408.08 17,000.00 (46.00)28,362.0818714000594,446.91 8,425.04 0.00 602,871.9519010000Def. Federal Inc Taxes- Other (112,088.59)628.00 0.00 (111,460.59)19012000 Def State Income Taxes- Other 51,493.37 222.00 0.00 51,715.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019101000Def. FIT-FAS109 ITC 109,116.40 0.00 (844.20)108,272.2019103000Def. FIT-F71/F109 G/U ITC 49,718.76 0.00 (297.48)49,421.2819131000Def.SIT-FAS109 ITC 47,109.67 0.00 (224.41)46,885.2619132000Def. SIT-F71/F109 G/U ITC 32,975.99 0.00 (23.77)32,952.2220100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (81,437,834.97)0.00 0.00 (81,437,834.97)21600000 RE - Cumulated Income (104,603,957.44)0.00 0.00 (104,603,957.44)21800000 AOCI - Pension 8,259,974.79 0.00 0.00 8,259,974.7921805000AOCI - PBOP (1,287,164.03)0.00 0.00 (1,287,164.03)23200000 Accounts Payable (2,464,449.08)715,170.16 (1,016,681.44)(2,765,960.36)23210000 Accounts Payable Reversing (805,305.52)657,346.83 0.00 (147,958.69)23211000 (163,762.86)0.00 (22,398.90)(186,161.76)23220000 AP - Inventory Accrued 0.00 14.70 0.00 14.7023601000Property Taxes Accrued (1,339,135.97)0.00 (171,130.28)(1,510,266.25)23610000 Franchise taxes Accrued (57,098.49)55,331.65 (62,902.47)(64,669.31)23641000 Federal Income Tax Accrued (3,960,358.75)0.00 (58,688.87)(4,019,047.62)23651000 State Income Tax Accrued (3,636,399.05)0.00 (19,712.67)(3,656,111.72)23661000 FICA Tax Accrued (25,931.95)12.12 (19,917.25)(45,837.08)23662000 (860.23)649.23 0.00 (211.00)23663000 (845.78)0.41 (503.77)(1,349.14)23670000 Sales & Use Taxes Accrued (41,907.67)457.28 (553.63)(42,004.02)23699000 Other Accrued Taxes (5,724.68)21,347.53 (22,738.43)(7,115.58)24205000 Accrued - Payroll (346,226.34)24,455.49 (51,650.14)(373,420.99)24215000 Accrued - Power (135,398.66)832.40 0.00 (134,566.26)24245000 Accrued - Vacation (31,369.00)0.00 0.00 (31,369.00)24246000 Accrued - Bonus (431,068.92)354,965.40 0.00 (76,103.52)24248000 Accr - Employee Related Other (30,423.89)47,167.48 (13,857.03)2,886.5624299000Accrued Other (2,256.43)0.00 0.00 (2,256.43)24301000 Employee W/hg-401K (44.68)49,676.32 (49,676.32)(44.68)24306000 Employee withholding – PAC (50.00)35.00 (35.00)(50.00)24330000 Employee Withholding- Other (115.00)0.00 0.00 (115.00)25200000 Advances for Construction (5,237,792.76)0.00 0.00 (5,237,792.76)25200001 CWIP non-taxable advances 397,588.46 0.00 0.00 397,588.4625201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (2,129,402.00)0.00 0.00 (2,129,402.00)25316000 (4,414,304.63)0.00 0.00 (4,414,304.63)25317000 (211,502.57)0.00 (597.56)(212,100.13)25340000 PBOP Liability - Trustee (3,149,597.34)18,242.92 0.00 (3,131,354.42)
SUZ-W-20-02IPUC DR 1AttachmentPage 132 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Mar 31, 2019
Run on 10/09/20 at 05:50 PM Style: UWGNEBS
Period Beginning Ending
25390000 Accrued SE LTIP (22,194.00)0.00 (752.00)(22,946.00)25402000 DefRegLiab F71/F109-Fed:ITC (238,918.82)1,389.86 0.00 (237,528.96)25500000 Deferred ITC (607,594.00)4,020.00 0.00 (603,574.00)26310000 Pension Accrued (7,580,417.97)0.00 (141,213.75)(7,721,631.72)27100000 Contribution in Aid of Cnstrct (119,071,503.30)1,776.78 (30,385.39)(119,100,111.91)27100001 CWIP non-taxable CIAC (2,530,358.35)313,832.72 (28,001.12)(2,244,526.75)27100002 In Service non-taxable CIAC (852,345.85)56,609.73 (286,148.22)(1,081,884.34)27101000 Taxable CIAC - Serv Laterals (6,415,360.06)0.00 (252,532.38)(6,667,892.44)27101001 CWIP taxable CIAC (4,694,599.69)2,110,368.60 (102,402.34)(2,686,633.43)27101002 In Service taxable CIAC (1,226,747.11)252,532.38 (2,075,910.32)(3,050,125.05)27110000 39,085,126.21 241,553.30 0.00 39,326,679.5128203000Def. FIT-MACRS (8,769,956.97)938.00 0.00 (8,769,018.97)28206000 Def. FIT- OCI Pension/PBOP 1,861,085.40 0.00 0.00 1,861,085.4028211000Def. FIT Benefit on DSIT 392,683.59 0.00 0.00 392,683.5928300000Def. FIT-Other (322,709.19)31,267.00 0.00 (291,442.19)28301000 Def. FIT-Tank Painting (286,174.00)1,198.00 0.00 (284,976.00)28302000 Def. FIT-Rate Expenses (4,572.00)0.00 0.00 (4,572.00)28303000 Def. FIT-Deferred Charges (200,035.35)0.00 (1,647.00)(201,682.35)28304000 Def. FIT-Relocation Expense (8,755.00)191.00 0.00 (8,564.00)28305000 Def. FIT-M_S Fees 23,642.14 0.00 0.00 23,642.1428306000Def. FIT-Pensions (974,453.10)27,601.00 0.00 (946,852.10)28307000 Def. FIT-PEBOP 701,919.85 0.00 (11,210.00)690,709.8528308000Def. FIT-Cost of Removal (1,097,137.75)0.00 (10,722.00)(1,107,859.75)28310000 Def. FIT-Uncollectibles 122,031.00 0.00 0.00 122,031.0028311000Def. FIT-Injuries and Damages 310,942.00 0.00 0.00 310,942.0028312000Def. FIT - AFUDC Equity (538,046.43)0.00 (5,064.00)(543,110.43)28313000 Def. FIT - AFUDC Equity GU (366,809.57)0.00 (1,978.00)(368,787.57)28314000 (439,664.41)0.00 0.00 (439,664.41)28350000 Def. SIT- Other (113,179.18)10,494.00 0.00 (102,685.18)28353000 Def. SIT - Tank Painting (72,172.00)424.00 0.00 (71,748.00)28354000 Def. SIT-Pensions (222,577.00)9,779.00 0.00 (212,798.00)28355000 Def. SIT-Post Retrmnt Benefits 329,364.72 0.00 (3,971.00)325,393.7228356000Def. SIT-AFUDC Equity (129,977.19)0.00 (1,795.00)(131,772.19)28357000 Def. SIT-Excess Depreciation (1,172,402.08)0.00 (2,187.00)(1,174,589.08)28358000 Def. SIT- Cost of Removal (252,767.71)0.00 (3,798.00)(256,565.71)28359000 Def. SIT- Relocation (1,573.00)68.00 0.00 (1,505.00)28360000 Def. SIT- OCI Pension/PBOP 635,121.84 0.00 0.00 635,121.842836300013,523.04 0.00 0.00 13,523.0428364000Def. SIT - AFUDC Equity GU (76,173.53)0.00 (700.00)(76,873.53)28365000 (109,100.24)0.00 0.00 (109,100.24)28405000 3,542,443.34 0.00 0.00 3,542,443.34284060001,299,424.29 0.00 0.00 1,299,424.292840800041,666.07 11,531.54 0.00 53,197.6140105461(1,332,123.03)0.00 (611,536.91)(1,943,659.94)40106461 Meter Sale-Residential facili (1,755,972.62)0.00 (893,540.30)(2,649,512.92)40110461 (838,291.96)0.00 (434,072.62)(1,272,364.58)40111461 Meter Sale-Commercial facility (379,089.96)0.00 (188,931.98)(568,021.94)40120461 (3,016.17)0.00 (3,146.08)(6,162.25)40121461 Meter Sale-public auth fac (2,798.93)0.00 (2,175.17)(4,974.10)40130474 Surcharges (21,099.96)0.00 (9,200.62)(30,300.58)40136461 (3,918.42)0.00 (2,981.74)(6,900.16)40137461 (15,020.49)0.00 (14,884.74)(29,905.23)40140462 Private Fire protection facili (184,027.52)0.00 (72,255.46)(256,282.98)40145463 Public Fire protection facilit (3,535.94)0.00 0.00 (3,535.94)40200471 Miscellaneous service revenue (2,740.00)0.00 (1,320.00)(4,060.00)40245471 Turn on fees (3,595.00)0.00 (2,535.00)(6,130.00)40300474 89,530.00 0.00 (111,593.00)(22,063.00)40301474 Reg Unbill facility charge rev 64,215.00 0.00 (120,508.00)(56,293.00)50000000 Payroll Clearing 0.00 884,014.23 (884,014.23)0.0050100600Supv Lbr-SOS Ops Sup & Eng 7,402.24 532.44 (116.47)7,818.2150100601Supv Lbr-SOS Ops Lbr & Exp 6,617.98 5,935.35 (203.48)12,349.8550100603Supv Lbr-SOS Ops Misc 3,800.32 0.00 (1,463.81)2,336.51501006102,132.97 0.00 (878.28)1,254.6950100614Supv Lbr-SOS Maint Wlls&Spr 2,212.99 11,102.81 0.00 13,315.80501006202,293.12 877.15 0.00 3,170.27501006220.00 1,247.89 0.00 1,247.8950100624Supv Lbr-Pump Ops Lbr & Exp 15,836.77 5,855.13 (4,503.41)17,188.49501006301,157.12 1,177.20 0.00 2,334.3250100631Supv Lbr-Pump Maint Strctrs 1,965.68 0.00 (292.76)1,672.92501006402,178.83 1,954.61 0.00 4,133.445010064211,338.51 6,293.61 (501.21)17,130.9150100660Supv Lbr-T&D Ops Sup&Eng 3,829.62 7,251.98 (11,571.29)(489.69)50100662 Supv Lbr-T&D Ops Line Exp 2,474.77 499.15 0.00 2,973.9250100670Supv Lbr-T&D Maint Sup &Eng 585.95 533.07 0.00 1,119.0250100673Supv Lbr-T&D Maint - Main 2,253.11 0.00 (249.58)2,003.5350100901Supv Lbr-Cust Acct Suprvsn 14,441.49 4,832.31 (19,372.80)(99.00)50100903 Supv Lbr-Cust Acct Rcrds&Coll 9,658.46 19,170.94 (161.54)28,667.8650100920Supv Lbr-A&G Ops Salaries 308,678.28 290,906.53 (192,422.67)407,162.1450100930Supv Lbr-A&G Misc Gen Exp 615.38 0.00 0.00 615.3850100932Supv Lbr-A&G Maint Plnt 860.57 313.39 0.00 1,173.9650105600Drct Lbr-SOS Ops Sup & Eng 1,315.99 0.00 (138.88)1,177.1150105611Drct Lbr-SOS Maint Strctrs 4,139.85 1,413.54 (659.30)4,894.09
SUZ-W-20-02IPUC DR 1AttachmentPage 133 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Mar 31, 2019
Run on 10/09/20 at 05:50 PM Style: UWGNEBS
Period Beginning Ending
50105624 Drct Lbr-Pump Ops Lbr & Exp 84,469.38 40,038.30 (2,768.55)121,739.1350105631Drct Lbr-Pump Maint Strctrs 5,345.04 3,806.49 (449.74)8,701.7950105633Drct Lbr-Pump Maint Equip 33,880.36 15,445.36 (640.95)48,684.7750105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 52,248.13 34,566.57 (926.32)85,888.3850105651Drct Lbr-Wtr Tmt Maint Strct 9,784.84 346.50 (45.91)10,085.4350105652Drct Lbr-Wtr Tmt Maint Equip 13,737.43 4,547.35 0.00 18,284.7850105662Drct Lbr-T&D Ops Line Ex 85,409.26 33,495.67 (1,785.05)117,119.8850105663Drct Lbr-T&D Ops Meter Exp 27,363.81 13,015.45 (1,270.08)39,109.1850105665Drct Lbr-T&D Ops Misc Ex 10,608.96 5,699.23 (518.11)15,790.0850105673Drct Lbr-T&D Maint - Main 30,696.36 11,657.57 (1,509.81)40,844.1250105675Drct Lbr-T&D Maint - Services 23,908.40 18,812.73 (469.31)42,251.8250105676Drct Lbr-T&D Maint - Meters 2,814.20 5,703.97 0.00 8,518.1750105677Drct Lbr-T&D Maint - Hydrants 4,510.37 1,342.38 0.00 5,852.7550105902Drct Lbr-Cust Acct Mtr Rdng 56,262.22 24,853.35 (818.70)80,296.8750105903Drct Lbr-Cust Acct Rcrds&Coll 111,619.30 55,149.17 (5,562.31)161,206.1650105910Drct Lbr-Sales Exp Ops 0.00 115.52 0.00 115.5250105920Drct Lbr-A&G Ops Salaries 167,977.05 122,297.33 (16,947.93)273,326.4550105932Drct Lbr-A&G Maint Plnt 277.92 1,469.66 0.00 1,747.5850110600S L T-SOS Ops Sup & Eng 1,885.38 2,072.62 0.00 3,958.0050120624S L T out-Pump Ops Lbr & Exp (473.98)1,825.47 0.00 1,351.4950120660S L T out-T&D Ops Sup&Eng (1,565.48)9,294.51 0.00 7,729.0350120901S L T out-Cust Acct Suprvsn (41.04)527.75 0.00 486.7150120920S L T out-A&G Ops Salaries (176,518.73)115,186.57 (225,320.78)(286,652.94)50125665 D L T out-T&D Ops Misc Ex (10,608.96)0.00 (5,181.12)(15,790.08)50125903 (26.74)939.31 0.00 912.5750125920D L T out-A&G Ops Salaries (161,775.70)10,394.12 (113,999.53)(265,381.11)50300611 Material-SOS Maint Strctrs 10,219.70 6,618.33 0.00 16,838.0350300624Material-Pump Ops Lbr & Exp 6,314.91 2,243.85 0.00 8,558.7650300631Material-Pump Maint Strctrs 184.35 0.00 0.00 184.3550300632Material-Pump Maint Pwr Prd 1,166.00 0.00 0.00 1,166.0050300633Material-Pump Maint Eq 799.24 1,902.84 0.00 2,702.0850300642Material-Wtr Tmt Ops Lbr&Exp 9,140.13 1,508.43 0.00 10,648.5650300651Material-Wtr Tmt Maint Strct 0.00 1,116.16 0.00 1,116.1650300672Material-T&D Maint Rsrvrs&Stn 223.33 0.00 0.00 223.3350300673Material-T&D Maint - Main 1,875.67 1,605.21 0.00 3,480.8850300675Material-T&D Maint - Services 2,205.50 4,081.50 0.00 6,287.0050300677Material-T&D Maint - Hydrants 4,358.32 74.50 0.00 4,432.8250300902Material-Cust Acct Mtr Rdng 1,678.35 114.61 0.00 1,792.9650310604Rent-SOS Ops 1,257.89 0.00 0.00 1,257.8950310921Rent-A&G Ops Off Suppl&Exp 1,615.11 856.21 0.00 2,471.3250400601Out Servs-SOS Ops Lbr & Exp 1,676.12 0.00 0.00 1,676.1250400603Out Servs-SOS Ops Misc (1,300.00)0.00 0.00 (1,300.00)50400613 0.00 2,500.00 0.00 2,500.0050400632Out Servs-Pump Maint Pwr Prd 14,487.00 2,341.22 0.00 16,828.2250400633Out Servs-Pump Maint Eq 2,374.93 985.00 0.00 3,359.9350400635Out Servs-Wtr Tmt Lab Testing 8,642.60 8,399.70 0.00 17,042.3050400651Out Servs-Wtr Tmt Maint Strct 1,127.61 261.94 0.00 1,389.5550400662Out Servs-T&D Ops Line Ex 3,567.47 1,650.38 0.00 5,217.8550400675(431.63)0.00 0.00 (431.63)50400902 Out Servs-Cust Acct Mtr Rdng 9,450.77 0.00 0.00 9,450.77504009039,831.98 6,886.23 0.00 16,718.2150400905Out Servs-Cust Acct Misc Exp 22.86 0.00 0.00 22.86504009216,315.00 0.00 (6,500.00)(185.00)50400923 Out Servs-A&G Ops 13,347.46 33,010.65 (3,100.00)43,258.1150405903Print & Postage-Cust Acct Rcrd 47,141.28 23,330.04 0.00 70,471.3250605602Prchsd Wtr-SOS Ops 118,143.17 7,459.00 0.00 125,602.1750610623191,673.22 100,846.05 0.00 292,519.2750610665Prchsd Pwr-T&D Ops Misc Ex 45,256.60 23,620.59 0.00 68,877.1950620626Utilities-Pump Ops Misc Exp 390.36 322.43 0.00 712.7950620633Utilities-Pump Maint Eq 385.59 200.24 0.00 585.8350620651Utilities-Wtr Tmt Maint Strct 6,279.61 2,744.57 0.00 9,024.1850620665Utilities-T&D Ops Misc Exp 2,067.80 982.34 0.00 3,050.1450620921Utilities-A&G Ops Off Suppl 3,854.46 2,442.79 0.00 6,297.25506256431,848.00 2,694.00 0.00 4,542.0050635614Chmcals-SOS Maint Wlls&Spr 0.00 6,410.27 0.00 6,410.275063564120,140.26 14,549.74 0.00 34,690.0050645000Trnsprt Cst-ES 158,185.11 88,777.11 (10,893.93)236,068.29506456001,364.22 272.15 0.00 1,636.3750645601999.43 440.40 0.00 1,439.8350645603Trnsprt Cst-SOS Ops Misc 344.89 0.00 0.00 344.8950645610182.86 0.00 0.00 182.8650645611Trnsprt Cst-SOS Maint Strctrs 540.60 95.97 0.00 636.5750645614278.83 792.90 0.00 1,071.7350645620277.27 66.53 0.00 343.805064562239.27 76.46 0.00 115.735064562412,586.23 4,857.51 0.00 17,443.7450645630156.71 63.95 0.00 220.6650645631Trnsprt Cst-Pump Maint Strctrs 836.32 194.58 0.00 1,030.9050645633Trnsprt Cst-Pump Maint Eq 4,111.72 1,057.67 0.00 5,169.3950645640316.84 112.31 0.00 429.15506456428,502.79 2,552.95 0.00 11,055.7450645651Trnsprt Cst-Wtr Tmt Maint Strc 1,002.25 154.21 0.00 1,156.46
SUZ-W-20-02IPUC DR 1AttachmentPage 134 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Mar 31, 2019
Run on 10/09/20 at 05:50 PM Style: UWGNEBS
Period Beginning Ending
50645660 Trnsprt Cst-T&D Ops Sup&Eng 59.31 1,123.82 0.00 1,183.1350645662Trnsprt Cst-T&D Ops Line Ex 10,099.65 2,669.65 0.00 12,769.30506456633,492.84 853.45 0.00 4,346.295064567087.45 31.20 0.00 118.6550645673Trnsprt Cst-T&D Maint - Main 3,877.45 868.38 0.00 4,745.83506456752,768.91 1,153.04 0.00 3,921.9550645676Trnsprt Cst-T&D Maint - Meters 593.77 267.09 0.00 860.8650645677684.87 98.81 0.00 783.6850645901Trnsprt Cst-Cust Acct Suprvsn 1,330.18 334.90 0.00 1,665.0850645902Trnsprt Cst-Cust Acct Mtr Rdng 7,279.24 1,811.19 0.00 9,090.435064590314,804.57 5,863.51 0.00 20,668.0850645910Trnsprt Cst-Sales Exp Ops 0.00 4.86 0.00 4.8650645920Trnsprt Cst-A&G Salaries 15,545.93 10,699.88 0.00 26,245.8150645930Trnsprt Cst-A&G Misc 80.52 0.00 0.00 80.5250645932Trnsprt Cst-A&G Maint Plnt 155.63 91.48 0.00 247.1150646000Transportation Cost -Trnsfrred (158,185.11)0.00 (77,883.18)(236,068.29)50650603 Office Exp-SOS Ops Misc 108.50 0.00 0.00 108.5050650626Office Exp-Pump Ops Misc Exp 6,819.48 3,099.92 0.00 9,919.4050650661Office Exp-T&D Ops Strg Faclt 4,071.02 2,035.51 0.00 6,106.5350650662Office Exp-T&D Ops Line Ex 1,110.30 1,110.80 0.00 2,221.1050650903768.92 412.44 0.00 1,181.3650650921Office Exp-A&G Ops Off Suppl 45,463.87 23,471.33 (9,086.10)59,849.105065092316,000.00 22,070.00 0.00 38,070.0050650926160.00 0.00 0.00 160.0050650930Office Exp-A&G Ops Misc Gen 16,050.86 7,660.62 0.00 23,711.4850651660Advertising Exp-A&G 10,145.28 3,221.69 0.00 13,366.9750655631Misc Exp-Pump Maint Strctrs 34,929.48 13,933.03 0.00 48,862.5150655632Misc Exp-Pump Maint Pwr Prd 74.00 37.00 0.00 111.0050655651Misc Exp-Wtr Tmt Maint Strct 1,611.22 0.00 0.00 1,611.225065567230.00 0.00 0.00 30.0050655675Misc Exp-T&D Maint - Services 368.97 108.15 0.00 477.1270100403Depreciation - Utility Plant 1,663,069.33 774,955.78 0.00 2,438,025.1170203408Real Estate Tax 342,260.56 171,130.28 0.00 513,390.8470250408Payroll Taxes 91,074.48 62,178.74 (513.15)152,740.0770800430640,450.03 328,745.40 0.00 969,195.4470900419Interest income (7,177.92)0.00 (3,597.94)(10,775.86)71000431 Other interest (1,940.70)3,213.26 (990.94)281.6271010431Other interest – Regulatory 1,169.09 597.56 0.00 1,766.6571050419AFUDC Gross Up (24,635.91)0.00 (13,317.96)(37,953.87)71051419 AFUDC Debt (34,279.77)0.00 (18,531.32)(52,811.09)71052419 AFUDC Equity (68,432.50)0.00 (36,993.99)(105,426.49)71251418 Misc Non Oper Rental Income (8,857.16)0.00 (4,128.58)(12,985.74)71253426 Non Recoverable (106,983.06)9,730.78 (61,044.81)(158,297.09)71255406 Amort of Util Plt Acquis Adj 3,452.00 2,200.00 (474.00)5,178.007125742688,618.50 100,262.25 0.00 188,880.7571258426(76,181.68)0.00 (32,264.59)(108,446.27)80100409 Current-federal 317,885.00 51,237.00 0.00 369,122.0080150409Current-state 107,586.00 15,633.00 0.00 123,219.0080200410(286,328.36)0.00 (31,202.00)(317,530.36)80250410 Deferred-State Income taxes (155,783.00)0.00 (8,536.00)(164,319.00)80400411 Investment Tax Cr,amortization (8,040.00)0.00 (4,020.00)(12,060.00)90400904 71,914.46 20,658.11 (612.64)91,959.9390850923604,781.08 315,270.52 (11,516.33)908,535.279089042611,363.73 491.20 (81.52)11,773.4190950000F B T-ES (597,667.55)580.17 (262,200.63)(859,288.00)90950600 F B T-SOS Ops Sup & Eng 5,988.61 1,187.13 0.00 7,175.7490950601F B T-SOS Ops Lbr & Exp 4,615.08 1,920.09 0.00 6,535.1790950603F B T-SOS Ops Misc 1,299.49 0.00 0.00 1,299.4990950610F B T-SOS Maint Sup & Eng 654.89 0.00 0.00 654.8990950611F B T-SOS Maint Strctrs 2,294.03 418.38 0.00 2,712.4190950614F B T-SOS Maint Wlls&Spr 1,127.01 3,457.03 0.00 4,584.0490950620F B T-Pump Ops Sup & Eng 1,203.08 290.05 0.00 1,493.1390950622F B T-Pump Ops Pwr Prd Lbr 140.62 333.36 0.00 473.9890950624F B T-Pump Ops Lbr & Exp 55,659.73 21,178.68 0.00 76,838.4190950630F B T-Pump Maint Sup&Eng 698.68 278.83 0.00 977.5190950631F B T-Pump Maint Strctrs 3,816.39 848.41 0.00 4,664.8090950633F B T-Pump Maint Eq 17,877.49 4,611.40 0.00 22,488.8990950640F B T-Wtr Tmt Ops Sup&Eng 1,405.08 489.66 0.00 1,894.7490950642F B T-Wtr Tmt Ops Lbr&Exp 36,799.12 11,130.74 0.00 47,929.8690950651F B T-Wtr Tmt Maint Strct 4,074.69 672.30 0.00 4,746.9990950652F B T-Wtr Tmt Maint Equip 6,470.90 1,715.31 0.00 8,186.2190950660F B T-T&D Ops Sup&Eng 212.42 4,899.77 0.00 5,112.1990950662F B T-T&D Ops Line Ex 41,704.61 11,639.63 0.00 53,344.2490950663F B T-T&D Ops Meter Exp 15,268.57 3,721.03 0.00 18,989.6090950670F B T-T&D Maint Sup & Eng 384.12 136.01 0.00 520.1390950673F B T-T&D Maint - Main 16,525.39 3,786.10 0.00 20,311.4990950675F B T-T&D Maint - Services 11,349.38 5,027.21 0.00 16,376.5990950676F B T-T&D Maint - Meters 2,865.65 1,164.51 0.00 4,030.1690950677F B T-T&D Maint - Hydrants 3,215.39 430.74 0.00 3,646.1390950901F B T-Cust Acct Suprvsn 5,791.82 1,460.11 0.00 7,251.9390950902F B T-Cust Acct Mtr Rdng 31,409.67 7,896.69 0.00 39,306.3690950903F B T-Cust Acct Rcrds&Coll 63,779.77 25,564.77 0.00 89,344.54
SUZ-W-20-02IPUC DR 1AttachmentPage 135 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Mar 31, 2019
Run on 10/09/20 at 05:50 PM Style: UWGNEBS
Period Beginning Ending
90950920 F B T-A&G Salaries 67,513.63 46,651.31 0.00 114,164.9490950930F B T-A&G Misc 417.34 0.00 0.00 417.3490950932F B T-A&G Maint Plnt 677.12 398.81 0.00 1,075.939146092514,597.04 7,167.51 0.00 21,764.5591500926Pension-A&G Ops 84,463.50 40,951.50 0.00 125,415.009155092631,264.84 14,021.67 0.00 45,286.5191700926340,948.59 105,333.62 (2,127.01)444,155.209180092635,319.09 34,607.57 0.00 69,926.6691860926(887.17)0.00 0.00 (887.17)92052930 1,954.30 977.15 0.00 2,931.45920536729,294.79 4,647.40 0.00 13,942.19920649306,313.04 3,201.53 0.00 9,514.579220093012,498.82 8,861.04 (888.95)20,470.91923009301,786.54 306.80 0.00 2,093.3492600930(7,462.19)0.00 0.00 (7,462.19)92600932 7,976.81 5,642.40 0.00 13,619.21UW All Accounts (0.00)23,201,659.04 (23,201,659.05)(0.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 136 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Apr 30, 2019
Run on 10/09/20 at 05:51 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 443,580,847.53 1,821,876.71 0.00 445,402,724.2410600000Cnstrction Csts Not Classified 13,858,712.99 657,610.74 (1,670,792.33)12,845,531.4010700000Construction work in progress 14,921,771.01 6,346,447.70 (2,333,469.83)18,934,748.8810750000CWIP – Suspense 0.00 14,384.22 0.00 14,384.2210800000Utility Accumulated Depr (125,443,307.18)0.00 (779,800.46)(126,223,107.64)10810000 Retirement work in progress 622,760.47 90,881.03 (7,882.88)705,758.6210900000Accumulated Cost of Removal 1,793,252.99 0.00 0.00 1,793,252.9911100000Utility Accumulated Depr -CIAC (39,326,679.51)0.00 (245,595.80)(39,572,275.31)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (200,003.18)474.00 (2,200.00)(201,729.18)12100000 Non-Utility Property 11,053.83 0.00 0.00 11,053.8313120000Collections41,000.00 0.00 0.00 41,000.0013501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 939,986.96 0.00 (10,551.51)929,435.4514201000AR Cash Accrual (553,619.41)0.00 (87,770.27)(641,389.68)14309000 Accounts Receivable-Other 8,895.61 0.00 0.00 8,895.6114400000Provision Uncllctble Acct (Cr)(371,000.00)0.00 0.00 (371,000.00)14410000 Provision Uncllctble Acct-Othr (11,000.00)0.00 0.00 (11,000.00)14605000 IC Money Pool Receivable (0.00)469,966.64 (469,966.63)0.0114606000Utility Money Pool Receivable (2,305,212.95)0.00 (2,035,593.36)(4,340,806.31)14610000 SW IC Receivable (net)(769,310.15)16,028.79 (28,946.53)(782,227.89)15000000 Capital&Maint Inv Nonexempt 98,610.19 2,471.72 0.00 101,081.9115010000317,744.66 0.00 0.00 317,744.6615020000Other Inventory 57,259.01 191.47 (7,828.34)49,622.1415030000Chemical Inventory 67,081.51 2,328.10 (2,887.75)66,521.8616599000Prepaid Expenses-Other 48,000.00 0.00 (8,000.00)40,000.0017300000Unbilled Revenue 3,064,219.00 257,776.00 0.00 3,321,995.0018300000Prelim Survey and Inv. Chrgs 885,258.63 22,746.96 (1,279.22)906,726.3718404000Clearing - Capital Work Order (1.90)0.07 (0.11)(1.94)18609000 2,161,930.24 3,603.94 0.00 2,165,534.18186200001,462,502.32 0.00 0.00 1,462,502.3218621000Dfrrd Relocation Exp - Approve 20,520.20 0.00 (977.15)19,543.05186230001,357,932.54 15,057.46 0.00 1,372,990.0018625000Deferred Pwr Costs - Approved 0.89 0.00 0.00 0.8918650000(466,890.28)0.00 (4,647.39)(471,537.67)18653000 (338,022.44)0.00 (3,233.24)(341,255.68)18680000 Deferred rate charges (0.04)0.00 0.00 (0.04)18698000 Other Reg Assets- Acquisitions 319,854.02 48,345.14 (24,565.34)343,633.8218699000Other Regulatory Assets 28,362.08 0.00 (16,546.00)11,816.0818714000602,871.95 7,985.18 0.00 610,857.1319010000Def. Federal Inc Taxes- Other (111,460.59)0.00 (879.00)(112,339.59)19012000 Def State Income Taxes- Other 51,715.37 0.00 (311.00)51,404.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019101000Def. FIT-FAS109 ITC 108,272.20 0.00 (844.20)107,428.0019103000Def. FIT-F71/F109 G/U ITC 49,421.28 0.00 (297.48)49,123.8019131000Def.SIT-FAS109 ITC 46,885.26 0.00 (224.41)46,660.8519132000Def. SIT-F71/F109 G/U ITC 32,952.22 0.00 (23.77)32,928.4520100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (81,437,834.97)0.00 0.00 (81,437,834.97)21600000 RE - Cumulated Income (104,603,957.44)0.00 0.00 (104,603,957.44)21800000 AOCI - Pension 8,259,974.79 0.00 0.00 8,259,974.7921805000AOCI - PBOP (1,287,164.03)0.00 0.00 (1,287,164.03)23200000 Accounts Payable (2,765,960.36)1,385,812.29 (725,320.59)(2,105,468.66)23210000 Accounts Payable Reversing (147,958.69)4,199.25 (1,556,778.97)(1,700,538.41)23211000 (186,161.76)39,540.94 (159,823.54)(306,444.36)23220000 AP - Inventory Accrued 14.70 1,855.55 (19.61)1,850.6423601000Property Taxes Accrued (1,510,266.25)0.00 (171,130.28)(1,681,396.53)23610000 Franchise taxes Accrued (64,669.31)64,669.31 (59,350.14)(59,350.14)23641000 Federal Income Tax Accrued (4,019,047.62)438,842.68 0.00 (3,580,204.94)23651000 State Income Tax Accrued (3,656,111.72)151,000.78 0.00 (3,505,110.94)23661000 FICA Tax Accrued (45,837.08)14,287.96 (120.80)(31,669.92)23662000 (211.00)205.46 0.00 (5.54)23663000 (1,349.14)422.70 (3.95)(930.39)23670000 Sales & Use Taxes Accrued (42,004.02)3,276.24 (10,400.34)(49,128.12)23699000 Other Accrued Taxes (7,115.58)69,849.75 (27,704.93)35,029.2424205000Accrued - Payroll (373,420.99)17,618.81 (64,469.85)(420,272.03)24215000 Accrued - Power (134,566.26)0.00 (23,421.05)(157,987.31)24225000 Accrued - Purchased Water 0.00 0.00 (15,000.00)(15,000.00)24245000 Accrued - Vacation (31,369.00)0.00 0.00 (31,369.00)24246000 Accrued - Bonus (76,103.52)0.00 (25,367.84)(101,471.36)24248000 Accr - Employee Related Other 2,886.56 20,117.24 (19,578.19)3,425.6124299000Accrued Other (2,256.43)0.00 (2,426.71)(4,683.14)24301000 Employee W/hg-401K (44.68)76,012.84 (50,363.72)25,604.4424306000Employee withholding – PAC (50.00)10.00 (5.00)(45.00)24330000 Employee Withholding- Other (115.00)0.00 0.00 (115.00)25200000 Advances for Construction (5,237,792.76)53,788.22 0.00 (5,184,004.54)25200001 CWIP non-taxable advances 397,588.46 146,365.30 (22,490.00)521,463.7625201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (2,129,402.00)0.00 0.00 (2,129,402.00)25316000 (4,414,304.63)0.00 0.00 (4,414,304.63)
SUZ-W-20-02IPUC DR 1AttachmentPage 137 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Apr 30, 2019
Run on 10/09/20 at 05:51 PM Style: UWGNEBS
Period Beginning Ending
25340000 PBOP Liability - Trustee (3,131,354.42)21,053.25 0.00 (3,110,301.17)25380000 Other Deferred Credits (300,705.69)0.00 0.00 (300,705.69)25390000 Accrued SE LTIP (22,946.00)0.00 (383.00)(23,329.00)25402000 DefRegLiab F71/F109-Fed:ITC (237,528.96)1,389.86 0.00 (236,139.10)25500000 Deferred ITC (603,574.00)4,020.00 0.00 (599,554.00)26310000 Pension Accrued (7,721,631.72)51,240.75 0.00 (7,670,390.97)27100000 Contribution in Aid of Cnstrct (119,100,111.91)3,650.31 (366,448.16)(119,462,909.76)27100001 CWIP non-taxable CIAC (2,244,526.75)87,645.25 (1,470.00)(2,158,351.50)27100002 In Service non-taxable CIAC (1,081,884.34)367,918.16 (3,650.31)(717,616.49)27101000 Taxable CIAC - Serv Laterals (6,667,892.44)0.00 (734,758.94)(7,402,651.38)27101001 CWIP taxable CIAC (2,686,633.43)34,068.00 (1,018,266.14)(3,670,831.57)27101002 In Service taxable CIAC (3,050,125.05)715,405.57 (6,361.00)(2,341,080.48)27110000 39,326,679.51 245,595.80 0.00 39,572,275.3128203000Def. FIT-MACRS (8,769,018.97)0.00 (456,653.00)(9,225,671.97)28206000 Def. FIT- OCI Pension/PBOP 1,861,085.40 0.00 0.00 1,861,085.4028211000Def. FIT Benefit on DSIT 392,683.59 0.00 0.00 392,683.5928300000Def. FIT-Other (291,442.19)0.00 (75,769.55)(367,211.74)28301000 Def. FIT-Tank Painting (284,976.00)13,617.00 0.00 (271,359.00)28302000 Def. FIT-Rate Expenses (4,572.00)0.00 0.00 (4,572.00)28303000 Def. FIT-Deferred Charges (201,682.35)4,827.00 0.00 (196,855.35)28304000 Def. FIT-Relocation Expense (8,564.00)0.00 (573.00)(9,137.00)28305000 Def. FIT-M_S Fees 23,642.14 0.00 0.00 23,642.1428306000Def. FIT-Pensions (946,852.10)0.00 (33,843.00)(980,695.10)28307000 Def. FIT-PEBOP 690,709.85 18,962.00 0.00 709,671.8528308000Def. FIT-Cost of Removal (1,107,859.75)32,166.00 0.00 (1,075,693.75)28310000 Def. FIT-Uncollectibles 122,031.00 0.00 0.00 122,031.0028311000Def. FIT-Injuries and Damages 310,942.00 0.00 0.00 310,942.0028312000Def. FIT - AFUDC Equity (543,110.43)15,192.00 0.00 (527,918.43)28313000 Def. FIT - AFUDC Equity GU (368,787.57)5,559.00 0.00 (363,228.57)28314000 (439,664.41)0.00 0.00 (439,664.41)28350000 Def. SIT- Other (102,685.18)0.00 (24,928.16)(127,613.34)28353000 Def. SIT - Tank Painting (71,748.00)4,825.00 0.00 (66,923.00)28354000 Def. SIT-Pensions (212,798.00)0.00 (11,990.00)(224,788.00)28355000 Def. SIT-Post Retrmnt Benefits 325,393.72 6,718.00 0.00 332,111.7228356000Def. SIT-AFUDC Equity (131,772.19)5,383.00 0.00 (126,389.19)28357000 Def. SIT-Excess Depreciation (1,174,589.08)0.00 (154,231.00)(1,328,820.08)28358000 Def. SIT- Cost of Removal (256,565.71)11,396.00 0.00 (245,169.71)28359000 Def. SIT- Relocation (1,505.00)0.00 (203.00)(1,708.00)28360000 Def. SIT- OCI Pension/PBOP 635,121.84 0.00 0.00 635,121.842836300013,523.04 0.00 0.00 13,523.0428364000Def. SIT - AFUDC Equity GU (76,873.53)1,969.00 0.00 (74,904.53)28365000 (109,100.24)0.00 0.00 (109,100.24)28405000 3,542,443.34 0.00 0.00 3,542,443.34284060001,299,424.29 0.00 0.00 1,299,424.292840800053,197.61 0.00 (53,197.54)0.0740105461(1,943,659.94)0.00 (719,279.95)(2,662,939.89)40106461 Meter Sale-Residential facili (2,649,512.92)0.00 (1,021,946.18)(3,671,459.10)40110461 (1,272,364.58)0.00 (478,280.49)(1,750,645.07)40111461 Meter Sale-Commercial facility (568,021.94)0.00 (207,686.30)(775,708.24)40120461 (6,162.25)0.00 (1,164.56)(7,326.81)40121461 Meter Sale-public auth fac (4,974.10)0.00 (821.35)(5,795.45)40130474 Surcharges (30,300.58)0.00 0.00 (30,300.58)40136461 (6,900.16)0.00 (174.62)(7,074.78)40137461 (29,905.23)0.00 (884.05)(30,789.28)40140462 Private Fire protection facili (256,282.98)0.00 (115,848.10)(372,131.08)40145463 Public Fire protection facilit (3,535.94)0.00 0.00 (3,535.94)40200471 Miscellaneous service revenue (4,060.00)0.00 (1,174.15)(5,234.15)40245471 Turn on fees (6,130.00)0.00 (2,285.00)(8,415.00)40300474 (22,063.00)0.00 (259,898.00)(281,961.00)40301474 Reg Unbill facility charge rev (56,293.00)2,122.00 0.00 (54,171.00)50000000 Payroll Clearing 0.00 585,738.01 (585,738.01)0.0050100600Supv Lbr-SOS Ops Sup & Eng 7,818.21 0.00 (148.56)7,669.6550100601Supv Lbr-SOS Ops Lbr & Exp 12,349.85 763.63 0.00 13,113.4850100603Supv Lbr-SOS Ops Misc 2,336.51 0.00 0.00 2,336.51501006101,254.69 0.00 0.00 1,254.6950100614Supv Lbr-SOS Maint Wlls&Spr 13,315.80 2,921.58 0.00 16,237.38501006203,170.27 1,189.50 0.00 4,359.77501006221,247.89 2,103.59 0.00 3,351.4850100624Supv Lbr-Pump Ops Lbr & Exp 17,188.49 10,327.96 (618.58)26,897.87501006302,334.32 535.77 0.00 2,870.0950100631Supv Lbr-Pump Maint Strctrs 1,672.92 0.00 0.00 1,672.92501006404,133.44 752.43 0.00 4,885.875010064217,130.91 7,024.72 (72.68)24,082.9550100660Supv Lbr-T&D Ops Sup&Eng (489.69)5,503.89 (151.95)4,862.2550100662Supv Lbr-T&D Ops Line Exp 2,973.92 0.00 (534.81)2,439.1150100670Supv Lbr-T&D Maint Sup &Eng 1,119.02 473.54 0.00 1,592.5650100673Supv Lbr-T&D Maint - Main 2,003.53 0.00 0.00 2,003.5350100675Supv Lbr-T&D Maint - Services 0.00 2,345.24 0.00 2,345.2450100901Supv Lbr-Cust Acct Suprvsn (99.00)13,167.84 (408.75)12,660.0950100903Supv Lbr-Cust Acct Rcrds&Coll 28,667.86 7,266.31 (86.54)35,847.6350100920Supv Lbr-A&G Ops Salaries 407,162.14 171,199.42 (6,382.08)571,979.4850100930Supv Lbr-A&G Misc Gen Exp 615.38 1,593.84 0.00 2,209.22
SUZ-W-20-02IPUC DR 1AttachmentPage 138 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Apr 30, 2019
Run on 10/09/20 at 05:51 PM Style: UWGNEBS
Period Beginning Ending
50105600 Drct Lbr-SOS Ops Sup & Eng 1,177.11 1,357.31 0.00 2,534.4250105611Drct Lbr-SOS Maint Strctrs 4,894.09 3,544.19 (654.99)7,783.2950105622700.39 136.25 (242.87)593.7750105624Drct Lbr-Pump Ops Lbr & Exp 121,739.13 46,928.42 (2,705.45)165,962.1050105631Drct Lbr-Pump Maint Strctrs 8,701.79 0.00 (1,006.63)7,695.1650105633Drct Lbr-Pump Maint Equip 48,684.77 24,391.22 (704.75)72,371.2450105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 85,888.38 25,751.26 (977.92)110,661.7250105651Drct Lbr-Wtr Tmt Maint Strct 10,085.43 2,943.84 0.00 13,029.2750105652Drct Lbr-Wtr Tmt Maint Equip 18,284.78 2,800.74 (245.63)20,839.8950105662Drct Lbr-T&D Ops Line Ex 117,119.88 64,900.14 (1,058.40)180,961.6250105663Drct Lbr-T&D Ops Meter Exp 39,109.18 12,053.83 (558.02)50,604.9950105665Drct Lbr-T&D Ops Misc Ex 15,790.08 5,427.84 0.00 21,217.9250105673Drct Lbr-T&D Maint - Main 40,844.12 21,022.76 0.00 61,866.8850105675Drct Lbr-T&D Maint - Services 42,251.82 15,847.07 (804.93)57,293.9650105676Drct Lbr-T&D Maint - Meters 8,518.17 0.00 (1,486.59)7,031.5850105677Drct Lbr-T&D Maint - Hydrants 5,852.75 748.83 0.00 6,601.5850105902Drct Lbr-Cust Acct Mtr Rdng 80,296.87 26,718.56 (1,550.47)105,464.9650105903Drct Lbr-Cust Acct Rcrds&Coll 161,206.16 48,726.86 (1,881.66)208,051.3650105910Drct Lbr-Sales Exp Ops 115.52 0.00 (49.51)66.0150105920Drct Lbr-A&G Ops Salaries 273,326.45 83,853.60 (18,367.90)338,812.1550105932Drct Lbr-A&G Maint Plnt 1,747.58 0.00 (706.52)1,041.0650110600S L T-SOS Ops Sup & Eng 3,958.00 976.76 0.00 4,934.7650120624S L T out-Pump Ops Lbr & Exp 1,351.49 0.00 (236.99)1,114.5050120660S L T out-T&D Ops Sup&Eng 7,729.03 0.00 (782.74)6,946.2950120901S L T out-Cust Acct Suprvsn 486.71 0.00 (20.52)466.1950120920S L T out-A&G Ops Salaries (286,652.94)3,071.18 (103,408.03)(386,989.79)50125665 D L T out-T&D Ops Misc Ex (15,790.08)0.00 (5,427.84)(21,217.92)50125903 912.57 0.00 (13.37)899.2050125920D L T out-A&G Ops Salaries (265,381.11)12,265.20 (74,448.31)(327,564.22)50300600 Material-SOS Ops Sup & Eng 0.00 549.23 0.00 549.2350300611Material-SOS Maint Strctrs 16,838.03 248.97 0.00 17,087.0050300624Material-Pump Ops Lbr & Exp 8,558.76 1,407.97 0.00 9,966.7350300631Material-Pump Maint Strctrs 184.35 203.20 0.00 387.5550300632Material-Pump Maint Pwr Prd 1,166.00 0.00 0.00 1,166.0050300633Material-Pump Maint Eq 2,702.08 5,707.26 0.00 8,409.3450300642Material-Wtr Tmt Ops Lbr&Exp 10,648.56 427.18 0.00 11,075.7450300651Material-Wtr Tmt Maint Strct 1,116.16 19.19 0.00 1,135.3550300662Material-T&D Ops Line Ex 0.00 82.26 0.00 82.2650300672Material-T&D Maint Rsrvrs&Stn 223.33 0.00 0.00 223.3350300673Material-T&D Maint - Main 3,480.88 1,179.48 0.00 4,660.3650300675Material-T&D Maint - Services 6,287.00 10,862.00 0.00 17,149.0050300677Material-T&D Maint - Hydrants 4,432.82 757.60 0.00 5,190.4250300902Material-Cust Acct Mtr Rdng 1,792.96 58.25 0.00 1,851.2150300932Material-A&G Maint Plnt 0.00 10,279.83 0.00 10,279.8350310604Rent-SOS Ops 1,257.89 0.00 0.00 1,257.8950310633Rent-Pump Maint Eq 0.00 167.56 0.00 167.5650310642Rent-Wtr Tmt Ops Lbr&Exp 0.00 92.22 0.00 92.2250310921Rent-A&G Ops Off Suppl&Exp 2,471.32 709.35 0.00 3,180.6750400601Out Servs-SOS Ops Lbr & Exp 1,676.12 0.00 0.00 1,676.1250400603Out Servs-SOS Ops Misc (1,300.00)0.00 0.00 (1,300.00)50400613 2,500.00 0.00 0.00 2,500.0050400631Out Servs-Pump Maint Strctrs 0.00 3,713.15 0.00 3,713.1550400632Out Servs-Pump Maint Pwr Prd 16,828.22 662.72 0.00 17,490.9450400633Out Servs-Pump Maint Eq 3,359.93 506.00 0.00 3,865.9350400635Out Servs-Wtr Tmt Lab Testing 17,042.30 9,484.60 0.00 26,526.9050400651Out Servs-Wtr Tmt Maint Strct 1,389.55 1,165.91 0.00 2,555.4650400662Out Servs-T&D Ops Line Ex 5,217.85 2,325.21 0.00 7,543.0650400665Out Servs-T&D Ops Misc Ex 0.00 395.00 0.00 395.0050400675(431.63)1,502.60 0.00 1,070.9750400902Out Servs-Cust Acct Mtr Rdng 9,450.77 10,736.58 0.00 20,187.355040090316,718.21 11,716.56 0.00 28,434.7750400905Out Servs-Cust Acct Misc Exp 22.86 79.88 0.00 102.74504009200.00 1,992.80 0.00 1,992.8050400921(185.00)0.00 0.00 (185.00)50400923 Out Servs-A&G Ops 43,258.11 5,753.75 (5,889.40)43,122.4650400932Out Servs-A&G Maint Plnt 0.00 3,793.17 0.00 3,793.1750405903Print & Postage-Cust Acct Rcrd 70,471.32 26,767.61 0.00 97,238.9350605602Prchsd Wtr-SOS Ops 125,602.17 16,116.05 0.00 141,718.2250610623292,519.27 122,060.32 0.00 414,579.5950610665Prchsd Pwr-T&D Ops Misc Ex 68,877.19 23,372.75 0.00 92,249.94506109210.00 715.84 0.00 715.8450620626Utilities-Pump Ops Misc Exp 712.79 163.55 0.00 876.3450620633Utilities-Pump Maint Eq 585.83 206.00 0.00 791.8350620651Utilities-Wtr Tmt Maint Strct 9,024.18 1,879.84 0.00 10,904.0250620665Utilities-T&D Ops Misc Exp 3,050.14 1,348.03 0.00 4,398.1750620921Utilities-A&G Ops Off Suppl 6,297.25 1,634.12 0.00 7,931.3750620930Utilities-A&G Misc 0.00 1,466.42 0.00 1,466.42506256434,542.00 5,208.00 0.00 9,750.0050635614Chmcals-SOS Maint Wlls&Spr 6,410.27 8,658.63 0.00 15,068.9050635626Chmcals-Pump Ops Misc Exp 0.00 39.15 0.00 39.155063564134,690.00 13,698.66 (461.51)47,927.15506356420.00 971.87 0.00 971.87
SUZ-W-20-02IPUC DR 1AttachmentPage 139 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Apr 30, 2019
Run on 10/09/20 at 05:51 PM Style: UWGNEBS
Period Beginning Ending
50645000 Trnsprt Cst-ES 236,068.29 60,392.52 0.00 296,460.81506456001,636.37 238.10 0.00 1,874.47506456011,439.83 129.10 0.00 1,568.9350645603Trnsprt Cst-SOS Ops Misc 344.89 0.00 0.00 344.8950645610182.86 0.00 0.00 182.8650645611Trnsprt Cst-SOS Maint Strctrs 636.57 225.07 0.00 861.64506456141,071.73 246.05 0.00 1,317.7850645620343.80 108.67 0.00 452.4750645622115.73 161.56 0.00 277.295064562417,443.74 4,795.59 0.00 22,239.3350645630220.66 69.06 0.00 289.7250645631Trnsprt Cst-Pump Maint Strctrs 1,030.90 56.63 0.00 1,087.5350645633Trnsprt Cst-Pump Maint Eq 5,169.39 2,005.51 0.00 7,174.9050645640429.15 110.32 0.00 539.475064564211,055.74 3,377.83 0.00 14,433.5750645651Trnsprt Cst-Wtr Tmt Maint Strc 1,156.46 262.74 0.00 1,419.2050645652Trnsprt Cst-Wtr Tmt Maint Eq 1,950.06 381.78 0.00 2,331.8450645660Trnsprt Cst-T&D Ops Sup&Eng 1,183.13 238.26 0.00 1,421.3950645662Trnsprt Cst-T&D Ops Line Ex 12,769.30 5,271.17 0.00 18,040.47506456634,346.29 1,178.46 0.00 5,524.7550645670118.65 46.05 0.00 164.7050645673Trnsprt Cst-T&D Maint - Main 4,745.83 1,738.32 0.00 6,484.15506456753,921.95 1,694.24 0.00 5,616.1950645676Trnsprt Cst-T&D Maint - Meters 860.86 71.62 0.00 932.4850645677783.68 102.12 0.00 885.8050645901Trnsprt Cst-Cust Acct Suprvsn 1,665.08 835.33 0.00 2,500.4150645902Trnsprt Cst-Cust Acct Mtr Rdng 9,090.43 2,548.00 0.00 11,638.435064590320,668.08 5,449.32 0.00 26,117.4050645910Trnsprt Cst-Sales Exp Ops 4.86 0.00 0.00 4.8650645920Trnsprt Cst-A&G Salaries 26,245.81 5,715.58 0.00 31,961.3950645930Trnsprt Cst-A&G Misc 80.52 92.80 0.00 173.3250645932Trnsprt Cst-A&G Maint Plnt 247.11 64.63 0.00 311.7450646000Transportation Cost -Trnsfrred (236,068.29)0.00 (60,392.52)(296,460.81)50650603 Office Exp-SOS Ops Misc 108.50 0.00 0.00 108.5050650626Office Exp-Pump Ops Misc Exp 9,919.40 4,032.21 0.00 13,951.6150650633Office Exp-Pump Maint Eq 0.00 217.58 0.00 217.5850650661Office Exp-T&D Ops Strg Faclt 6,106.53 2,035.51 0.00 8,142.0450650662Office Exp-T&D Ops Line Ex 2,221.10 0.00 0.00 2,221.1050650673Office Exp-T&D Maint - Main 0.00 106.56 0.00 106.5650650675Office Exp-T&D Maint-Services 0.00 347.45 0.00 347.45506509031,181.36 383.70 0.00 1,565.0650650920Office Exp-A&G Ops Salaries 0.00 5,234.50 0.00 5,234.5050650921Office Exp-A&G Ops Off Suppl 59,849.10 4,087.77 (424.49)63,512.385065092338,070.00 8,000.00 0.00 46,070.0050650926160.00 0.00 0.00 160.0050650930Office Exp-A&G Ops Misc Gen 23,711.48 19,435.00 0.00 43,146.4850650932Office Exp-A&G Maint Plnt 0.00 1,209.21 0.00 1,209.2150651660Advertising Exp-A&G 13,366.97 32,880.16 0.00 46,247.1350655614Misc Exp-SOS Maint Wlls&Spr 0.00 50.00 0.00 50.0050655631Misc Exp-Pump Maint Strctrs 48,862.51 24,290.30 0.00 73,152.8150655632Misc Exp-Pump Maint Pwr Prd 111.00 0.00 0.00 111.0050655651Misc Exp-Wtr Tmt Maint Strct 1,611.22 565.00 0.00 2,176.225065567230.00 0.00 0.00 30.0050655675Misc Exp-T&D Maint - Services 477.12 0.00 0.00 477.1250655905Misc Exp-Cust Acct Misc Exp 0.00 0.00 (20.00)(20.00)70100403 Depreciation - Utility Plant 2,438,025.11 779,800.46 0.00 3,217,825.5770203408Real Estate Tax 513,390.84 171,130.28 0.00 684,521.1270250408Payroll Taxes 152,740.07 27,821.15 (2,447.62)178,113.6070800430969,195.44 295,519.06 0.00 1,264,714.5170900419Interest income (10,775.86)0.00 (3,603.94)(14,379.80)71000431 Other interest 281.62 0.00 (1,004.99)(723.37)71010431 Other interest – Regulatory 1,766.65 599.78 0.00 2,366.4371050419AFUDC Gross Up (37,953.87)0.00 (15,057.46)(53,011.33)71051419 AFUDC Debt (52,811.09)0.00 (20,951.80)(73,762.89)71052419 AFUDC Equity (105,426.49)0.00 (41,825.91)(147,252.40)71251418 Misc Non Oper Rental Income (12,985.74)0.00 (4,128.58)(17,114.32)71253426 Non Recoverable (158,297.09)5,377.31 (100,258.67)(253,178.45)71255406 Amort of Util Plt Acquis Adj 5,178.00 2,200.00 (474.00)6,904.0071257426188,880.75 62,960.25 0.00 251,841.0071258426(108,446.27)0.00 (36,148.75)(144,595.02)80100409 Current-federal 369,122.00 0.00 (401,209.81)(32,087.81)80150409 Current-state 123,219.00 0.00 (135,436.11)(12,217.11)80200410 (317,530.36)477,394.55 0.00 159,864.1980250410Deferred-State Income taxes (164,319.00)161,372.16 0.00 (2,946.84)80400411 Investment Tax Cr,amortization (12,060.00)0.00 (4,020.00)(16,080.00)90400904 91,959.93 17,647.30 (584.39)109,022.8490850923908,535.27 378,755.46 (92,815.97)1,194,474.769089042611,773.41 1,516.14 0.00 13,289.5590950000F B T-ES (859,288.00)239.40 (204,077.94)(1,063,126.54)90950600 F B T-SOS Ops Sup & Eng 7,175.74 898.62 0.00 8,074.3690950601F B T-SOS Ops Lbr & Exp 6,535.17 487.00 0.00 7,022.1790950603F B T-SOS Ops Misc 1,299.49 0.00 0.00 1,299.49
SUZ-W-20-02IPUC DR 1AttachmentPage 140 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Apr 30, 2019
Run on 10/09/20 at 05:51 PM Style: UWGNEBS
Period Beginning Ending
90950611 F B T-SOS Maint Strctrs 2,712.41 849.03 0.00 3,561.4490950614F B T-SOS Maint Wlls&Spr 4,584.04 928.19 0.00 5,512.2390950620F B T-Pump Ops Sup & Eng 1,493.13 409.91 0.00 1,903.0490950622F B T-Pump Ops Pwr Prd Lbr 473.98 609.47 0.00 1,083.4590950624F B T-Pump Ops Lbr & Exp 76,838.41 18,091.56 0.00 94,929.9790950630F B T-Pump Maint Sup&Eng 977.51 260.57 0.00 1,238.0890950631F B T-Pump Maint Strctrs 4,664.80 213.64 0.00 4,878.4490950633F B T-Pump Maint Eq 22,488.89 7,565.91 0.00 30,054.8090950640F B T-Wtr Tmt Ops Sup&Eng 1,894.74 416.19 0.00 2,310.9390950642F B T-Wtr Tmt Ops Lbr&Exp 47,929.86 12,743.01 0.00 60,672.8790950651F B T-Wtr Tmt Maint Strct 4,746.99 991.14 0.00 5,738.1390950652F B T-Wtr Tmt Maint Equip 8,186.21 1,440.23 0.00 9,626.4490950660F B T-T&D Ops Sup&Eng 5,112.19 898.87 0.00 6,011.0690950662F B T-T&D Ops Line Ex 53,344.24 19,885.73 0.00 73,229.9790950663F B T-T&D Ops Meter Exp 18,989.60 4,445.80 0.00 23,435.4090950670F B T-T&D Maint Sup & Eng 520.13 173.71 0.00 693.8490950673F B T-T&D Maint - Main 20,311.49 6,557.90 0.00 26,869.3990950675F B T-T&D Maint - Services 16,376.59 6,391.57 0.00 22,768.1690950676F B T-T&D Maint - Meters 4,030.16 270.19 0.00 4,300.3590950677F B T-T&D Maint - Hydrants 3,646.13 385.21 0.00 4,031.3490950901F B T-Cust Acct Suprvsn 7,251.93 3,151.35 0.00 10,403.2890950902F B T-Cust Acct Mtr Rdng 39,306.36 9,612.48 0.00 48,918.8490950903F B T-Cust Acct Rcrds&Coll 89,344.54 20,557.77 0.00 109,902.3190950910F B T -Sales Exp Ops 21.22 0.00 0.00 21.2290950920F B T-A&G Salaries 114,164.94 21,562.28 0.00 135,727.2290950930F B T-A&G Misc 417.34 350.10 0.00 767.4490950932F B T-A&G Maint Plnt 1,075.93 243.82 0.00 1,319.7591400924Liability Insurance-A&G Ops 0.00 100.00 0.00 100.009146092521,764.55 10,607.69 0.00 32,372.2491500926Pension-A&G Ops 125,415.00 41,805.00 0.00 167,220.009155092645,286.51 15,095.50 0.00 60,382.0191700926444,155.20 91,841.98 (463.35)535,533.839180092669,926.66 19,578.19 0.00 89,504.8591850000Other Employee Benefits-ES 0.00 3,744.00 0.00 3,744.0091860926(887.17)0.00 0.00 (887.17)92052930 2,931.45 977.15 0.00 3,908.609205367213,942.19 4,647.39 0.00 18,589.58920649309,514.57 3,233.24 0.00 12,747.81922006200.00 282.79 0.00 282.79922006320.00 102.69 0.00 102.6992200662Uni&Sfty Eq-T&D Ops Line Ex 0.00 575.23 0.00 575.23922006750.00 539.44 0.00 539.44922009020.00 95.39 0.00 95.39922009210.00 2,943.12 0.00 2,943.129220093020,470.91 787.88 (6.00)21,252.7992200932Uni&Sfty Eq-A&G Maint Plnt 0.00 1,908.36 0.00 1,908.36923009302,093.34 1,488.05 0.00 3,581.3992600930(7,462.19)0.00 0.00 (7,462.19)92600932 13,619.21 2,337.78 0.00 15,956.99UW All Accounts (0.00)18,374,843.03 (18,374,843.05)0.00
SUZ-W-20-02IPUC DR 1AttachmentPage 141 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: May 31, 2019
Run on 10/09/20 at 06:04 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 445,402,724.24 1,500,729.12 (114,358.47)446,789,094.8910600000Cnstrction Csts Not Classified 12,845,531.40 1,580,726.96 (1,480,006.17)12,946,252.1910700000Construction work in progress 18,934,748.88 3,609,985.34 (2,900,496.53)19,644,237.6910750000CWIP – Suspense 14,384.22 0.00 (14,384.22)0.0010800000Utility Accumulated Depr (126,223,107.64)96,843.50 (780,208.00)(126,906,472.14)10810000 Retirement work in progress 705,758.62 32,173.79 (8,830.42)729,101.9910900000Accumulated Cost of Removal 1,793,252.99 7,523.92 0.00 1,800,776.9111100000Utility Accumulated Depr -CIAC (39,572,275.31)0.00 (245,526.00)(39,817,801.31)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (201,729.18)474.00 (2,200.00)(203,455.18)12100000 Non-Utility Property 11,053.83 0.00 0.00 11,053.8313120000Collections41,000.00 0.00 0.00 41,000.0013501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 929,435.45 0.00 (138,037.17)791,398.2814201000AR Cash Accrual (641,389.68)0.00 (98,125.42)(739,515.10)14309000 Accounts Receivable-Other 8,895.61 0.00 0.00 8,895.6114400000Provision Uncllctble Acct (Cr)(371,000.00)0.00 0.00 (371,000.00)14410000 Provision Uncllctble Acct-Othr (11,000.00)0.00 0.00 (11,000.00)14605000 IC Money Pool Receivable 0.01 474,349.84 (474,349.86)(0.00)14606000 Utility Money Pool Receivable (4,340,806.31)0.01 (2,522,566.82)(6,863,373.12)14610000 SW IC Receivable (net)(782,227.89)164,651.06 0.00 (617,576.83)15000000 Capital&Maint Inv Nonexempt 101,081.91 4,029.46 0.00 105,111.3715010000317,744.66 0.00 0.00 317,744.6615020000Other Inventory 49,622.14 6,650.55 (2,992.03)53,280.6615030000Chemical Inventory 66,521.86 0.00 (1,071.03)65,450.8316599000Prepaid Expenses-Other 40,000.00 0.00 (8,000.00)32,000.0017300000Unbilled Revenue 3,321,995.00 1,806,146.00 0.00 5,128,141.0018300000Prelim Survey and Inv. Chrgs 906,726.37 90,867.93 (619.76)996,974.5418404000Clearing - Capital Work Order (1.94)0.04 (0.13)(2.03)18609000 2,165,534.18 3,609.95 0.00 2,169,144.13186200001,462,502.32 0.00 0.00 1,462,502.3218621000Dfrrd Relocation Exp - Approve 19,543.05 0.00 (977.15)18,565.90186230001,372,990.00 18,527.54 (41.21)1,391,476.3318625000Deferred Pwr Costs - Approved 0.89 0.00 0.00 0.8918650000(471,537.67)0.00 (4,647.39)(476,185.06)18653000 (341,255.68)0.00 (3,269.09)(344,524.77)18680000 Deferred rate charges (0.04)0.00 0.00 (0.04)18698000 Other Reg Assets- Acquisitions 343,633.82 0.00 0.00 343,633.8218699000Other Regulatory Assets 11,816.08 0.00 (546.00)11,270.0818714000610,857.13 8,566.82 0.00 619,423.9519010000Def. Federal Inc Taxes- Other (112,339.59)1,353.00 0.00 (110,986.59)19012000 Def State Income Taxes- Other 51,404.37 479.00 0.00 51,883.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019101000Def. FIT-FAS109 ITC 107,428.00 0.00 (844.20)106,583.8019103000Def. FIT-F71/F109 G/U ITC 49,123.80 0.00 (297.48)48,826.3219131000Def.SIT-FAS109 ITC 46,660.85 0.00 (224.41)46,436.4419132000Def. SIT-F71/F109 G/U ITC 32,928.45 0.00 (23.77)32,904.6820100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (81,437,834.97)0.00 0.00 (81,437,834.97)21600000 RE - Cumulated Income (104,603,957.44)0.00 0.00 (104,603,957.44)21800000 AOCI - Pension 8,259,974.79 0.00 0.00 8,259,974.7921805000AOCI - PBOP (1,287,164.03)0.00 0.00 (1,287,164.03)23200000 Accounts Payable (2,105,468.66)1,210,930.79 (1,458,429.73)(2,352,967.60)23210000 Accounts Payable Reversing (1,700,538.41)1,682,406.59 (133,440.04)(151,571.86)23211000 (306,444.36)179,394.27 (66,624.11)(193,674.20)23220000 AP - Inventory Accrued 1,850.64 3,976.66 (5,827.30)0.0023601000Property Taxes Accrued (1,681,396.53)0.00 (171,130.28)(1,852,526.81)23610000 Franchise taxes Accrued (59,350.14)57,635.62 (70,566.12)(72,280.64)23641000 Federal Income Tax Accrued (3,580,204.94)0.00 (1,083,094.81)(4,663,299.75)23651000 State Income Tax Accrued (3,505,110.94)0.00 (377,026.11)(3,882,137.05)23661000 FICA Tax Accrued (31,669.92)0.00 (6,155.51)(37,825.43)23662000 (5.54)5.54 (23.50)(23.50)23663000 (930.39)35.72 (140.77)(1,035.44)23670000 Sales & Use Taxes Accrued (49,128.12)13,278.70 (23,692.65)(59,542.07)23699000 Other Accrued Taxes 35,029.24 0.00 (22,769.55)12,259.6924205000Accrued - Payroll (420,272.03)26,064.01 (112,724.83)(506,932.85)24215000 Accrued - Power (157,987.31)0.00 (90,965.19)(248,952.50)24225000 Accrued - Purchased Water (15,000.00)15,000.00 0.00 0.0024245000Accrued - Vacation (31,369.00)0.00 0.00 (31,369.00)24246000 Accrued - Bonus (101,471.36)0.00 (25,367.84)(126,839.20)24248000 Accr - Employee Related Other 3,425.61 13,547.77 (20,200.67)(3,227.29)24299000 Accrued Other (4,683.14)0.00 0.00 (4,683.14)24301000 Employee W/hg-401K 25,604.44 52,640.85 (51,748.16)26,497.1324306000Employee withholding – PAC (45.00)10.00 (10.00)(45.00)24330000 Employee Withholding- Other (115.00)0.00 0.00 (115.00)25200000 Advances for Construction (5,184,004.54)0.00 0.00 (5,184,004.54)25200001 CWIP non-taxable advances 521,463.76 0.00 (11,958.70)509,505.0625201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (2,129,402.00)0.00 0.00 (2,129,402.00)25316000 (4,414,304.63)0.00 0.00 (4,414,304.63)
SUZ-W-20-02IPUC DR 1AttachmentPage 142 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: May 31, 2019
Run on 10/09/20 at 06:04 PM Style: UWGNEBS
Period Beginning Ending
25340000 PBOP Liability - Trustee (3,110,301.17)21,053.25 0.00 (3,089,247.92)25380000 Other Deferred Credits (300,705.69)57.45 0.00 (300,648.24)25390000 Accrued SE LTIP (23,329.00)0.00 (383.00)(23,712.00)25402000 DefRegLiab F71/F109-Fed:ITC (236,139.10)1,389.86 0.00 (234,749.24)25500000 Deferred ITC (599,554.00)4,020.00 0.00 (595,534.00)26310000 Pension Accrued (7,670,390.97)0.00 (104,765.25)(7,775,156.22)27100000 Contribution in Aid of Cnstrct (119,462,909.76)0.00 (14,602.74)(119,477,512.50)27100001 CWIP non-taxable CIAC (2,158,351.50)0.00 0.00 (2,158,351.50)27100002 In Service non-taxable CIAC (717,616.49)14,602.74 0.00 (703,013.75)27101000 Taxable CIAC - Serv Laterals (7,402,651.38)0.00 (203,032.64)(7,605,684.02)27101001 CWIP taxable CIAC (3,670,831.57)439,418.43 (185,285.62)(3,416,698.76)27101002 In Service taxable CIAC (2,341,080.48)203,032.64 (413,549.62)(2,551,597.46)27110000 39,572,275.31 245,526.00 0.00 39,817,801.3128203000Def. FIT-MACRS (9,225,671.97)685,207.00 0.00 (8,540,464.97)28206000 Def. FIT- OCI Pension/PBOP 1,861,085.40 0.00 0.00 1,861,085.4028211000Def. FIT Benefit on DSIT 392,683.59 0.00 0.00 392,683.5928300000Def. FIT-Other (367,211.74)143,938.55 0.00 (223,273.19)28301000 Def. FIT-Tank Painting (271,359.00)0.00 (11,801.00)(283,160.00)28302000 Def. FIT-Rate Expenses (4,572.00)0.00 0.00 (4,572.00)28303000 Def. FIT-Deferred Charges (196,855.35)0.00 (8,062.00)(204,917.35)28304000 Def. FIT-Relocation Expense (9,137.00)955.00 0.00 (8,182.00)28305000 Def. FIT-M_S Fees 23,642.14 0.00 0.00 23,642.1428306000Def. FIT-Pensions (980,695.10)44,305.00 0.00 (936,390.10)28307000 Def. FIT-PEBOP 709,671.85 0.00 (26,309.00)683,362.8528308000Def. FIT-Cost of Removal (1,075,693.75)0.00 (32,166.00)(1,107,859.75)28310000 Def. FIT-Uncollectibles 122,031.00 0.00 0.00 122,031.0028311000Def. FIT-Injuries and Damages 310,942.00 0.00 0.00 310,942.0028312000Def. FIT - AFUDC Equity (527,918.43)0.00 (15,192.00)(543,110.43)28313000 Def. FIT - AFUDC Equity GU (363,228.57)0.00 (10,844.00)(374,072.57)28314000 (439,664.41)0.00 0.00 (439,664.41)28350000 Def. SIT- Other (127,613.34)47,934.16 0.00 (79,679.18)28353000 Def. SIT - Tank Painting (66,923.00)0.00 (4,181.00)(71,104.00)28354000 Def. SIT-Pensions (224,788.00)15,697.00 0.00 (209,091.00)28355000 Def. SIT-Post Retrmnt Benefits 332,111.72 0.00 (9,321.00)322,790.7228356000Def. SIT-AFUDC Equity (126,389.19)0.00 (5,383.00)(131,772.19)28357000 Def. SIT-Excess Depreciation (1,328,820.08)235,207.00 0.00 (1,093,613.08)28358000 Def. SIT- Cost of Removal (245,169.71)0.00 (11,396.00)(256,565.71)28359000 Def. SIT- Relocation (1,708.00)338.00 0.00 (1,370.00)28360000 Def. SIT- OCI Pension/PBOP 635,121.84 0.00 0.00 635,121.842836300013,523.04 0.00 0.00 13,523.0428364000Def. SIT - AFUDC Equity GU (74,904.53)0.00 (3,842.00)(78,746.53)28365000 (109,100.24)0.00 0.00 (109,100.24)28405000 3,542,443.34 0.00 0.00 3,542,443.34284060001,299,424.29 0.00 0.00 1,299,424.29284080000.07 0.00 0.00 0.0740105461(2,662,939.89)0.00 (784,203.34)(3,447,143.23)40106461 Meter Sale-Residential facili (3,671,459.10)0.00 (821,021.33)(4,492,480.43)40110461 (1,750,645.07)0.00 (537,296.01)(2,287,941.08)40111461 Meter Sale-Commercial facility (775,708.24)0.00 (188,774.36)(964,482.60)40120461 (7,326.81)0.00 (8,081.71)(15,408.52)40121461 Meter Sale-public auth fac (5,795.45)0.00 (4,258.88)(10,054.33)40130474 Surcharges (30,300.58)0.00 (3,675.10)(33,975.68)40136461 (7,074.78)0.00 (7,662.51)(14,737.29)40137461 (30,789.28)0.00 (15,476.41)(46,265.69)40140462 Private Fire protection facili (372,131.08)0.00 (71,961.40)(444,092.48)40145463 Public Fire protection facilit (3,535.94)0.00 0.00 (3,535.94)40200471 Miscellaneous service revenue (5,234.15)0.00 (1,620.00)(6,854.15)40245471 Turn on fees (8,415.00)0.00 (2,690.00)(11,105.00)40300474 (281,961.00)0.00 (1,699,001.00)(1,980,962.00)40301474 Reg Unbill facility charge rev (54,171.00)0.00 (107,145.00)(161,316.00)50000000 Payroll Clearing 0.00 642,369.05 (642,369.05)0.0050100600Supv Lbr-SOS Ops Sup & Eng 7,669.65 1,993.84 (505.10)9,158.3950100601Supv Lbr-SOS Ops Lbr & Exp 13,113.48 6,506.67 0.00 19,620.1550100603Supv Lbr-SOS Ops Misc 2,336.51 0.00 0.00 2,336.51501006101,254.69 0.00 0.00 1,254.6950100614Supv Lbr-SOS Maint Wlls&Spr 16,237.38 3,457.84 0.00 19,695.22501006204,359.77 1,197.61 0.00 5,557.38501006223,351.48 1,640.08 0.00 4,991.5650100624Supv Lbr-Pump Ops Lbr & Exp 26,897.87 8,837.12 (1,166.40)34,568.59501006302,870.09 1,321.49 0.00 4,191.5850100631Supv Lbr-Pump Maint Strctrs 1,672.92 0.00 0.00 1,672.92501006404,885.87 2,949.31 0.00 7,835.185010064224,082.95 6,467.02 (576.54)29,973.4350100660Supv Lbr-T&D Ops Sup&Eng 4,862.25 2,863.88 (1,729.62)5,996.5150100662Supv Lbr-T&D Ops Line Exp 2,439.11 0.00 0.00 2,439.1150100670Supv Lbr-T&D Maint Sup &Eng 1,592.56 895.48 0.00 2,488.0450100673Supv Lbr-T&D Maint - Main 2,003.53 0.00 0.00 2,003.5350100675Supv Lbr-T&D Maint - Services 2,345.24 2,091.70 0.00 4,436.9450100901Supv Lbr-Cust Acct Suprvsn 12,660.09 16,106.33 0.00 28,766.4250100903Supv Lbr-Cust Acct Rcrds&Coll 35,847.63 8,991.00 (1,290.00)43,548.6350100920Supv Lbr-A&G Ops Salaries 571,979.48 193,840.09 (8,660.20)757,159.3750100930Supv Lbr-A&G Misc Gen Exp 2,209.22 0.00 (732.31)1,476.91
SUZ-W-20-02IPUC DR 1AttachmentPage 143 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: May 31, 2019
Run on 10/09/20 at 06:04 PM Style: UWGNEBS
Period Beginning Ending
50105600 Drct Lbr-SOS Ops Sup & Eng 2,534.42 4,006.40 (623.63)5,917.1950105611Drct Lbr-SOS Maint Strctrs 7,783.29 6,513.20 0.00 14,296.4950105622593.77 326.66 0.00 920.4350105624Drct Lbr-Pump Ops Lbr & Exp 165,962.10 30,662.26 (3,425.11)193,199.2550105631Drct Lbr-Pump Maint Strctrs 7,695.16 962.45 0.00 8,657.6150105633Drct Lbr-Pump Maint Equip 72,371.24 10,675.78 (210.46)82,836.5650105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 110,661.72 39,151.86 (940.52)148,873.0650105651Drct Lbr-Wtr Tmt Maint Strct 13,029.27 3,850.06 0.00 16,879.3350105652Drct Lbr-Wtr Tmt Maint Equip 20,839.89 3,330.28 0.00 24,170.1750105662Drct Lbr-T&D Ops Line Ex 180,961.62 83,017.16 (1,920.37)262,058.4150105663Drct Lbr-T&D Ops Meter Exp 50,604.99 16,437.44 (737.80)66,304.6350105665Drct Lbr-T&D Ops Misc Ex 21,217.92 5,674.56 0.00 26,892.4850105673Drct Lbr-T&D Maint - Main 61,866.88 11,733.32 (3,614.03)69,986.1750105675Drct Lbr-T&D Maint - Services 57,293.96 11,865.14 (2,572.19)66,586.9150105676Drct Lbr-T&D Maint - Meters 7,031.58 1,476.49 (196.61)8,311.4650105677Drct Lbr-T&D Maint - Hydrants 6,601.58 470.79 (384.74)6,687.6350105902Drct Lbr-Cust Acct Mtr Rdng 105,464.96 35,559.99 0.00 141,024.9550105903Drct Lbr-Cust Acct Rcrds&Coll 208,051.36 54,613.29 (828.99)261,835.6650105910Drct Lbr-Sales Exp Ops 66.01 0.00 0.00 66.0150105920Drct Lbr-A&G Ops Salaries 338,812.15 82,453.27 (11,475.79)409,789.6350105932Drct Lbr-A&G Maint Plnt 1,041.06 0.00 0.00 1,041.0650110600S L T-SOS Ops Sup & Eng 4,934.76 1,055.49 0.00 5,990.2550120624S L T out-Pump Ops Lbr & Exp 1,114.50 0.00 (236.99)877.5150120660S L T out-T&D Ops Sup&Eng 6,946.29 0.00 (782.74)6,163.5550120901S L T out-Cust Acct Suprvsn 466.19 0.00 (20.52)445.6750120920S L T out-A&G Ops Salaries (386,989.79)2,002.06 (118,628.82)(503,616.55)50125665 D L T out-T&D Ops Misc Ex (21,217.92)0.00 (5,674.56)(26,892.48)50125903 899.20 0.00 (13.37)885.8350125920D L T out-A&G Ops Salaries (327,564.22)5,796.94 (73,220.61)(394,987.89)50300600 Material-SOS Ops Sup & Eng 549.23 31.82 0.00 581.0550300611Material-SOS Maint Strctrs 17,087.00 2,062.66 0.00 19,149.6650300624Material-Pump Ops Lbr & Exp 9,966.73 5.06 0.00 9,971.7950300631Material-Pump Maint Strctrs 387.55 621.32 0.00 1,008.8750300632Material-Pump Maint Pwr Prd 1,166.00 0.00 0.00 1,166.0050300633Material-Pump Maint Eq 8,409.34 7,116.38 0.00 15,525.7250300642Material-Wtr Tmt Ops Lbr&Exp 11,075.74 1,794.81 0.00 12,870.5550300651Material-Wtr Tmt Maint Strct 1,135.35 1,772.62 0.00 2,907.9750300652Material-Wtr Tmt Maint Equip 0.00 205.84 0.00 205.8450300662Material-T&D Ops Line Ex 82.26 0.00 (197.16)(114.90)50300672 Material-T&D Maint Rsrvrs&Stn 223.33 0.00 0.00 223.3350300673Material-T&D Maint - Main 4,660.36 3,582.96 0.00 8,243.3250300675Material-T&D Maint - Services 17,149.00 10,830.80 0.00 27,979.8050300677Material-T&D Maint - Hydrants 5,190.42 98.49 0.00 5,288.9150300902Material-Cust Acct Mtr Rdng 1,851.21 0.00 0.00 1,851.2150300932Material-A&G Maint Plnt 10,279.83 1,126.11 (5,740.52)5,665.4250310604Rent-SOS Ops 1,257.89 0.00 0.00 1,257.8950310633Rent-Pump Maint Eq 167.56 0.00 0.00 167.5650310642Rent-Wtr Tmt Ops Lbr&Exp 92.22 0.00 0.00 92.2250310921Rent-A&G Ops Off Suppl&Exp 3,180.67 2,820.39 0.00 6,001.0650400601Out Servs-SOS Ops Lbr & Exp 1,676.12 0.00 0.00 1,676.1250400603Out Servs-SOS Ops Misc (1,300.00)0.00 0.00 (1,300.00)50400613 2,500.00 0.00 0.00 2,500.00504006240.00 398.83 0.00 398.8350400631Out Servs-Pump Maint Strctrs 3,713.15 0.00 (2.99)3,710.1650400632Out Servs-Pump Maint Pwr Prd 17,490.94 14,309.92 0.00 31,800.8650400633Out Servs-Pump Maint Eq 3,865.93 3,301.81 0.00 7,167.7450400635Out Servs-Wtr Tmt Lab Testing 26,526.90 14,042.40 0.00 40,569.30504006430.00 17,331.30 0.00 17,331.3050400651Out Servs-Wtr Tmt Maint Strct 2,555.46 4,353.88 0.00 6,909.3450400652Out Servs-Wtr Tmt Maint Equip 0.00 1,355.96 0.00 1,355.9650400662Out Servs-T&D Ops Line Ex 7,543.06 2,813.88 0.00 10,356.9450400665Out Servs-T&D Ops Misc Ex 395.00 0.00 0.00 395.0050400673Out Servs-T&D Maint - Main 0.00 131.33 0.00 131.33504006751,070.97 9,522.36 0.00 10,593.3350400902Out Servs-Cust Acct Mtr Rdng 20,187.35 4,172.46 0.00 24,359.815040090328,434.77 7,223.94 0.00 35,658.7150400905Out Servs-Cust Acct Misc Exp 102.74 26.97 0.00 129.71504009201,992.80 0.00 0.00 1,992.8050400921(185.00)0.00 0.00 (185.00)50400923 Out Servs-A&G Ops 43,122.46 1,699.75 (6,300.00)38,522.2150400932Out Servs-A&G Maint Plnt 3,793.17 123.49 (2,694.70)1,221.9650405903Print & Postage-Cust Acct Rcrd 97,238.93 22,589.07 0.00 119,828.0050605602Prchsd Wtr-SOS Ops 141,718.22 0.00 0.00 141,718.2250610623414,579.59 199,448.01 0.00 614,027.60506106240.00 971.09 0.00 971.0950610643Prchsd Pwr-Wtr Tmt Ops Misc 0.00 183.38 0.00 183.3850610665Prchsd Pwr-T&D Ops Misc Ex 92,249.94 21,291.48 0.00 113,541.4250610921715.84 0.00 (715.84)0.0050620626Utilities-Pump Ops Misc Exp 876.34 283.21 0.00 1,159.5550620633Utilities-Pump Maint Eq 791.83 162.81 0.00 954.6450620651Utilities-Wtr Tmt Maint Strct 10,904.02 1,581.01 0.00 12,485.0350620665Utilities-T&D Ops Misc Exp 4,398.17 848.17 0.00 5,246.34
SUZ-W-20-02IPUC DR 1AttachmentPage 144 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: May 31, 2019
Run on 10/09/20 at 06:04 PM Style: UWGNEBS
Period Beginning Ending
50620930 Utilities-A&G Misc 1,466.42 738.08 0.00 2,204.50506256439,750.00 3,741.00 0.00 13,491.0050635614Chmcals-SOS Maint Wlls&Spr 15,068.90 10,954.27 0.00 26,023.1750635626Chmcals-Pump Ops Misc Exp 39.15 0.00 0.00 39.15506356400.00 785.33 0.00 785.335063564147,927.15 27,608.16 0.00 75,535.3150635642971.87 427.07 0.00 1,398.9450635652Chmcals-Wtr Tmt Maint Equip 26.47 0.00 0.00 26.4750645000Trnsprt Cst-ES 296,460.81 68,347.23 (2,323.00)362,485.04506456001,874.47 463.14 (9.65)2,327.96506456011,568.93 446.42 (9.31)2,006.0450645603Trnsprt Cst-SOS Ops Misc 344.89 0.00 0.00 344.8950645610182.86 0.00 0.00 182.8650645611Trnsprt Cst-SOS Maint Strctrs 861.64 491.73 (10.26)1,343.11506456141,317.78 320.29 (6.68)1,631.3950645620452.47 121.90 (2.54)571.8350645622277.29 192.29 (4.01)465.575064562422,239.33 4,135.53 (86.25)26,288.6150645630289.72 110.73 (2.31)398.1450645631Trnsprt Cst-Pump Maint Strctrs 1,087.53 83.60 (1.74)1,169.3950645633Trnsprt Cst-Pump Maint Eq 7,174.90 1,559.66 (32.53)8,702.0350645640539.47 226.61 (4.73)761.355064564214,433.57 4,097.55 (85.46)18,445.6650645651Trnsprt Cst-Wtr Tmt Maint Strc 1,419.20 351.39 (7.33)1,763.2650645652Trnsprt Cst-Wtr Tmt Maint Eq 2,331.84 376.28 (7.85)2,700.2750645660Trnsprt Cst-T&D Ops Sup&Eng 1,421.39 75.65 (1.58)1,495.4650645662Trnsprt Cst-T&D Ops Line Ex 18,040.47 7,282.33 (151.88)25,170.92506456635,524.75 1,478.78 (30.84)6,972.6950645670164.70 74.68 (1.56)237.8250645673Trnsprt Cst-T&D Maint - Main 6,484.15 1,340.42 (27.96)7,796.61506456755,616.19 1,471.35 (30.69)7,056.8550645676Trnsprt Cst-T&D Maint - Meters 932.48 109.45 (2.28)1,039.6550645677885.80 52.90 (1.10)937.6050645901Trnsprt Cst-Cust Acct Suprvsn 2,500.41 1,210.90 (25.26)3,686.0550645902Trnsprt Cst-Cust Acct Mtr Rdng 11,638.43 3,320.23 (69.25)14,889.415064590326,117.40 6,074.25 (126.69)32,064.9650645910Trnsprt Cst-Sales Exp Ops 4.86 0.00 0.00 4.8650645920Trnsprt Cst-A&G Salaries 31,961.39 6,338.07 (132.19)38,167.2750645930Trnsprt Cst-A&G Misc 173.32 0.00 0.00 173.3250645932Trnsprt Cst-A&G Maint Plnt 311.74 54.76 (1.14)365.3650646000Transportation Cost -Trnsfrred (296,460.81)1,406.34 (67,430.57)(362,485.04)50650603 Office Exp-SOS Ops Misc 108.50 0.00 0.00 108.50506506240.00 478.00 0.00 478.0050650626Office Exp-Pump Ops Misc Exp 13,951.61 3,094.13 0.00 17,045.7450650633Office Exp-Pump Maint Eq 217.58 69.99 0.00 287.5750650651Office Exp-Wtr Tmt Maint Strct 0.00 130.00 0.00 130.0050650661Office Exp-T&D Ops Strg Faclt 8,142.04 2,035.51 0.00 10,177.5550650662Office Exp-T&D Ops Line Ex 2,221.10 506.47 (280.35)2,447.2250650673Office Exp-T&D Maint - Main 106.56 0.00 0.00 106.5650650675Office Exp-T&D Maint-Services 347.45 4,516.26 0.00 4,863.71506509031,565.06 95.05 0.00 1,660.1150650920Office Exp-A&G Ops Salaries 5,234.50 2,505.75 0.00 7,740.2550650921Office Exp-A&G Ops Off Suppl 63,512.38 39,899.52 (120.00)103,291.905065092346,070.00 8,000.00 0.00 54,070.0050650926160.00 0.00 0.00 160.0050650930Office Exp-A&G Ops Misc Gen 43,146.48 9,041.09 (1,956.69)50,230.8850650932Office Exp-A&G Maint Plnt 1,209.21 2,291.04 0.00 3,500.2550651660Advertising Exp-A&G 46,247.13 17,811.59 0.00 64,058.7250655614Misc Exp-SOS Maint Wlls&Spr 50.00 0.00 0.00 50.0050655631Misc Exp-Pump Maint Strctrs 73,152.81 29,525.95 0.00 102,678.7650655632Misc Exp-Pump Maint Pwr Prd 111.00 0.00 0.00 111.0050655651Misc Exp-Wtr Tmt Maint Strct 2,176.22 282.50 0.00 2,458.725065567230.00 0.00 0.00 30.0050655675Misc Exp-T&D Maint - Services 477.12 0.00 0.00 477.1250655905Misc Exp-Cust Acct Misc Exp (20.00)0.00 0.00 (20.00)70100403 Depreciation - Utility Plant 3,217,825.57 780,208.00 0.00 3,998,033.5770203408Real Estate Tax 684,521.12 171,130.28 0.00 855,651.4070250408Payroll Taxes 178,113.60 46,993.69 (44.42)225,062.87708004301,264,714.51 345,791.96 0.00 1,610,506.4770900419Interest income (14,379.80)0.00 (3,609.95)(17,989.75)71000431 Other interest (723.37)0.00 (1,018.30)(1,741.67)71010431 Other interest – Regulatory 2,366.43 601.47 0.00 2,967.9171050419AFUDC Gross Up (53,011.33)0.00 (18,486.33)(71,497.66)71051419 AFUDC Debt (73,762.89)0.00 (25,722.92)(99,485.81)71052419 AFUDC Equity (147,252.40)0.00 (51,350.50)(198,602.90)71251418 Misc Non Oper Rental Income (17,114.32)0.00 (4,128.58)(21,242.90)71253426 Non Recoverable (253,178.45)10,416.40 (112,706.07)(355,468.12)71255406 Amort of Util Plt Acquis Adj 6,904.00 2,200.00 (474.00)8,630.0071257426251,841.00 62,960.25 0.00 314,801.2571258426(144,595.02)0.00 (36,148.75)(180,743.77)80100409 Current-federal (32,087.81)1,083,094.81 0.00 1,051,007.0080150409Current-state (12,217.11)377,026.11 0.00 364,809.00
SUZ-W-20-02IPUC DR 1AttachmentPage 145 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: May 31, 2019
Run on 10/09/20 at 06:04 PM Style: UWGNEBS
Period Beginning Ending
80250410 Deferred-State Income taxes (2,946.84)0.00 (265,532.16)(268,479.00)80400411 Investment Tax Cr,amortization (16,080.00)0.00 (4,020.00)(20,100.00)90400904 109,022.84 2,490.12 (386.25)111,126.71908509231,194,474.76 323,150.82 (7,545.85)1,510,079.739089042613,289.55 1,554.30 (212.51)14,631.3490950000F B T-ES (1,063,126.54)356.98 (225,901.85)(1,288,671.40)90950600 F B T-SOS Ops Sup & Eng 8,074.36 1,731.38 0.00 9,805.7490950601F B T-SOS Ops Lbr & Exp 7,022.17 1,669.00 0.00 8,691.1790950603F B T-SOS Ops Misc 1,299.49 0.00 0.00 1,299.4990950610F B T-SOS Maint Sup & Eng 654.89 0.00 0.00 654.8990950611F B T-SOS Maint Strctrs 3,561.44 1,838.39 0.00 5,399.8390950614F B T-SOS Maint Wlls&Spr 5,512.23 1,197.49 0.00 6,709.7290950620F B T-Pump Ops Sup & Eng 1,903.04 455.77 0.00 2,358.8190950622F B T-Pump Ops Pwr Prd Lbr 1,083.45 718.93 0.00 1,802.3890950624F B T-Pump Ops Lbr & Exp 94,929.97 15,461.06 0.00 110,391.0390950630F B T-Pump Maint Sup&Eng 1,238.08 413.96 0.00 1,652.0490950631F B T-Pump Maint Strctrs 4,878.44 312.56 0.00 5,191.0090950633F B T-Pump Maint Eq 30,054.80 5,830.93 0.00 35,885.7390950640F B T-Wtr Tmt Ops Sup&Eng 2,310.93 847.18 0.00 3,158.1190950642F B T-Wtr Tmt Ops Lbr&Exp 60,672.87 15,319.05 0.00 75,991.9290950651F B T-Wtr Tmt Maint Strct 5,738.13 1,313.68 0.00 7,051.8190950652F B T-Wtr Tmt Maint Equip 9,626.44 1,406.74 0.00 11,033.1890950660F B T-T&D Ops Sup&Eng 6,011.06 282.78 0.00 6,293.8490950662F B T-T&D Ops Line Ex 73,229.97 27,225.63 0.00 100,455.6090950663F B T-T&D Ops Meter Exp 23,435.40 5,528.57 0.00 28,963.9790950670F B T-T&D Maint Sup & Eng 693.84 279.19 0.00 973.0390950673F B T-T&D Maint - Main 26,869.39 5,011.30 0.00 31,880.6990950675F B T-T&D Maint - Services 22,768.16 5,500.79 0.00 28,268.9590950676F B T-T&D Maint - Meters 4,300.35 409.20 0.00 4,709.5590950677F B T-T&D Maint - Hydrants 4,031.34 197.79 0.00 4,229.1390950901F B T-Cust Acct Suprvsn 10,403.28 4,527.04 0.00 14,930.3290950902F B T-Cust Acct Mtr Rdng 48,918.84 12,413.01 0.00 61,331.8590950903F B T-Cust Acct Rcrds&Coll 109,902.31 22,709.11 0.00 132,611.4290950910F B T -Sales Exp Ops 21.22 0.00 0.00 21.2290950920F B T-A&G Salaries 135,727.22 23,695.46 0.00 159,422.6890950930F B T-A&G Misc 767.44 0.00 0.00 767.4490950932F B T-A&G Maint Plnt 1,319.75 204.74 0.00 1,524.4991400924Liability Insurance-A&G Ops 100.00 0.00 0.00 100.009146092532,372.24 10,792.24 0.00 43,164.4891500926Pension-A&G Ops 167,220.00 41,805.00 0.00 209,025.009155092660,382.01 15,095.50 0.00 75,477.5191700926535,533.83 92,341.60 (1,639.42)626,236.019180092689,504.85 20,200.67 0.00 109,705.5291850000Other Employee Benefits-ES 3,744.00 2,876.61 0.00 6,620.6191860926(887.17)237.99 0.00 (649.18)91900928 0.00 61,068.72 0.00 61,068.72920529303,908.60 977.15 0.00 4,885.759205367218,589.58 4,647.39 0.00 23,236.979206493012,747.81 3,269.09 0.00 16,016.9092200620282.79 0.00 0.00 282.79922006240.00 73.00 0.00 73.0092200632102.69 0.00 0.00 102.6992200662Uni&Sfty Eq-T&D Ops Line Ex 575.23 0.00 0.00 575.2392200673Uni&Sfty Eq-T&D Maint - Main 0.00 33.91 0.00 33.9192200675539.44 1,288.87 0.00 1,828.319220090295.39 200.00 0.00 295.39922009212,943.12 7,601.44 (1,468.77)9,075.799220093021,252.79 1,142.73 0.00 22,395.5292200932Uni&Sfty Eq-A&G Maint Plnt 1,908.36 2,172.07 0.00 4,080.43923009303,581.39 1,231.55 0.00 4,812.9492600930(7,462.19)0.00 0.00 (7,462.19)92600932 15,956.99 2,683.98 0.00 18,640.97UW All Accounts 0.00 20,351,076.12 (20,351,076.13)0.00
SUZ-W-20-02IPUC DR 1AttachmentPage 146 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jun 30, 2019
Run on 10/09/20 at 06:13 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 446,789,094.89 6,204,069.73 (164,775.19)452,828,389.4310600000Cnstrction Csts Not Classified 12,946,252.19 3,228,923.57 (6,252,671.93)9,922,503.8310700000Construction work in progress 19,644,237.69 2,505,331.58 (3,866,321.50)18,283,247.7710800000Utility Accumulated Depr (126,906,472.14)296,767.18 (782,809.45)(127,392,514.41)10810000 Retirement work in progress 729,101.99 34,509.96 (168,082.52)595,529.4310900000Accumulated Cost of Removal 1,800,776.91 164,353.95 (2.10)1,965,128.7611100000Utility Accumulated Depr -CIAC (39,817,801.31)0.00 (246,291.41)(40,064,092.72)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (203,455.18)474.00 (2,200.00)(205,181.18)12100000 Non-Utility Property 11,053.83 0.00 0.00 11,053.8313120000Collections41,000.00 0.00 0.00 41,000.0013501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 791,398.28 1,181,176.32 0.00 1,972,574.6014201000AR Cash Accrual (739,515.10)0.00 (22,978.71)(762,493.81)14309000 Accounts Receivable-Other 8,895.61 0.00 0.00 8,895.6114400000Provision Uncllctble Acct (Cr)(371,000.00)0.00 0.00 (371,000.00)14410000 Provision Uncllctble Acct-Othr (11,000.00)0.00 0.00 (11,000.00)14605000 IC Money Pool Receivable (0.00)736,638.71 (736,638.70)0.0114606000Utility Money Pool Receivable (6,863,373.12)19,473.36 (997,176.82)(7,841,076.58)14610000 SW IC Receivable (net)(617,576.83)16,158.92 (958,469.68)(1,559,887.59)15000000 Capital&Maint Inv Nonexempt 105,111.37 1,887.34 0.00 106,998.7115010000317,744.66 0.00 0.00 317,744.6615020000Other Inventory 53,280.66 84.68 (5,957.04)47,408.3015030000Chemical Inventory 65,450.83 17,302.87 (9,614.32)73,139.3816599000Prepaid Expenses-Other 32,000.00 0.00 (8,000.00)24,000.0017300000Unbilled Revenue 5,128,141.00 1,707,392.00 0.00 6,835,533.0018300000Prelim Survey and Inv. Chrgs 996,974.54 72,452.53 (219,959.65)849,467.4218404000Clearing - Capital Work Order (2.03)0.08 (0.13)(2.08)18609000 2,169,144.13 3,615.96 0.00 2,172,760.09186200001,462,502.32 0.00 0.00 1,462,502.3218621000Dfrrd Relocation Exp - Approve 18,565.90 0.00 (977.15)17,588.75186230001,391,476.33 19,433.16 (1,044.06)1,409,865.4318625000Deferred Pwr Costs - Approved 0.89 0.00 0.00 0.8918650000(476,185.06)0.00 (4,647.40)(480,832.46)18653000 (344,524.77)0.00 (3,313.11)(347,837.88)18680000 Deferred rate charges (0.04)0.00 0.00 (0.04)18698000 Other Reg Assets- Acquisitions 343,633.82 12,878.68 0.00 356,512.5018699000Other Regulatory Assets 11,270.08 0.00 (46.00)11,224.0818714000619,423.95 11,528.78 0.00 630,952.7319010000Def. Federal Inc Taxes- Other (110,986.59)0.00 (58,766.00)(169,752.59)19012000 Def State Income Taxes- Other 51,883.37 0.00 (20,820.00)31,063.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019101000Def. FIT-FAS109 ITC 106,583.80 0.00 (844.20)105,739.6019103000Def. FIT-F71/F109 G/U ITC 48,826.32 0.00 (297.48)48,528.8419131000Def.SIT-FAS109 ITC 46,436.44 0.00 (224.41)46,212.0319132000Def. SIT-F71/F109 G/U ITC 32,904.68 0.00 (23.77)32,880.9120100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (81,437,834.97)0.00 0.00 (81,437,834.97)21600000 RE - Cumulated Income (104,603,957.44)0.00 0.00 (104,603,957.44)21800000 AOCI - Pension 8,259,974.79 0.00 0.00 8,259,974.7921805000AOCI - PBOP (1,287,164.03)0.00 0.00 (1,287,164.03)23200000 Accounts Payable (2,352,967.60)1,568,654.92 (706,673.55)(1,490,986.23)23210000 Accounts Payable Reversing (151,571.86)105,527.54 (228,521.98)(274,566.30)23211000 (193,674.20)15,938.33 (55,601.58)(233,337.45)23220000 AP - Inventory Accrued 0.00 798.91 (222.02)576.8923601000Property Taxes Accrued (1,852,526.81)825,745.13 0.00 (1,026,781.68)23610000 Franchise taxes Accrued (72,280.64)70,550.79 (97,376.59)(99,106.44)23641000 Federal Income Tax Accrued (4,663,299.75)0.00 (274,974.25)(4,938,274.01)23651000 State Income Tax Accrued (3,882,137.05)0.00 (96,321.73)(3,978,458.78)23661000 FICA Tax Accrued (37,825.43)18,579.75 0.00 (19,245.68)23662000 (23.50)0.00 (34.02)(57.52)23663000 (1,035.44)538.53 0.00 (496.91)23670000 Sales & Use Taxes Accrued (59,542.07)10,183.82 (14,558.11)(63,916.37)23699000 Other Accrued Taxes 12,259.69 1,023.23 (27,856.25)(14,573.33)24205000 Accrued - Payroll (506,932.85)276,129.05 (26,782.11)(257,585.91)24215000 Accrued - Power (248,952.50)0.00 (100,039.57)(348,992.07)24220000 Accrued - Sludge Removal 0.00 0.00 (3,486.00)(3,486.00)24245000 Accrued - Vacation (31,369.00)0.00 0.00 (31,369.00)24246000 Accrued - Bonus (126,839.20)0.00 (25,367.84)(152,207.04)24247000 Accrued - Employee Related 0.00 0.00 (4,190.44)(4,190.44)24248000 Accr - Employee Related Other (3,227.29)13,726.87 (18,659.10)(8,159.52)24299000 Accrued Other (4,683.14)10,139.42 0.00 5,456.2824301000Employee W/hg-401K 26,497.13 52,212.87 (78,754.68)(44.68)24306000 Employee withholding – PAC (45.00)10.00 (15.00)(50.00)24330000 Employee Withholding- Other (115.00)0.00 0.00 (115.00)25200000 Advances for Construction (5,184,004.54)0.00 0.00 (5,184,004.54)25200001 CWIP non-taxable advances 509,505.06 0.00 0.00 509,505.0625201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (2,129,402.00)0.00 0.00 (2,129,402.00)25316000 (4,414,304.63)0.00 0.00 (4,414,304.63)
SUZ-W-20-02IPUC DR 1AttachmentPage 147 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jun 30, 2019
Run on 10/09/20 at 06:13 PM Style: UWGNEBS
Period Beginning Ending
25340000 PBOP Liability - Trustee (3,089,247.92)21,053.25 0.00 (3,068,194.67)25380000 Other Deferred Credits (300,648.24)294,006.25 0.00 (6,641.99)25390000 Accrued SE LTIP (23,712.00)13,375.00 0.00 (10,337.00)25402000 DefRegLiab F71/F109-Fed:ITC (234,749.24)1,389.86 0.00 (233,359.38)25500000 Deferred ITC (595,534.00)4,020.00 0.00 (591,514.00)26310000 Pension Accrued (7,775,156.22)0.00 (104,765.25)(7,879,921.47)27100000 Contribution in Aid of Cnstrct (119,477,512.50)26,224.34 (198,502.97)(119,649,791.13)27100001 CWIP non-taxable CIAC (2,158,351.50)0.00 (87,645.25)(2,245,996.75)27100002 In Service non-taxable CIAC (703,013.75)286,148.22 (26,224.34)(443,089.87)27101000 Taxable CIAC - Serv Laterals (7,605,684.02)0.00 (2,013,743.41)(9,619,427.43)27101001 CWIP taxable CIAC (3,416,698.76)46,672.47 (378,043.98)(3,748,070.27)27101002 In Service taxable CIAC (2,551,597.46)2,013,743.41 (46,672.47)(584,526.52)27110000 39,817,801.31 246,291.41 0.00 40,064,092.7228203000Def. FIT-MACRS (8,540,464.97)228,159.90 0.00 (8,312,305.07)28206000 Def. FIT- OCI Pension/PBOP 1,861,085.40 0.00 0.00 1,861,085.4028211000Def. FIT Benefit on DSIT 392,683.59 0.00 0.00 392,683.5928300000Def. FIT-Other (223,273.19)0.00 (155,288.00)(378,561.19)28301000 Def. FIT-Tank Painting (283,160.00)909.00 0.00 (282,251.00)28302000 Def. FIT-Rate Expenses (4,572.00)0.00 0.00 (4,572.00)28303000 Def. FIT-Deferred Charges (204,917.35)0.00 (2,254.00)(207,171.35)28304000 Def. FIT-Relocation Expense (8,182.00)191.00 0.00 (7,991.00)28305000 Def. FIT-M_S Fees 23,642.14 0.00 0.00 23,642.1428306000Def. FIT-Pensions (936,390.10)20,477.00 0.00 (915,913.10)28307000 Def. FIT-PEBOP 683,362.85 0.00 (6,363.00)676,999.8528308000Def. FIT-Cost of Removal (1,107,859.75)10,255.00 0.00 (1,097,604.75)28310000 Def. FIT-Uncollectibles 122,031.00 0.00 0.00 122,031.0028311000Def. FIT-Injuries and Damages 310,942.00 0.00 0.00 310,942.0028312000Def. FIT - AFUDC Equity (543,110.43)0.00 (31,390.00)(574,500.43)28313000 Def. FIT - AFUDC Equity GU (374,072.57)0.00 (2,947.00)(377,019.57)28314000 (439,664.41)0.00 (362,051.90)(801,716.31)28350000 Def. SIT- Other (79,679.18)0.00 (55,816.00)(135,495.18)28353000 Def. SIT - Tank Painting (71,104.00)322.00 0.00 (70,782.00)28354000 Def. SIT-Pensions (209,091.00)7,255.00 0.00 (201,836.00)28355000 Def. SIT-Post Retrmnt Benefits 322,790.72 0.00 (2,254.00)320,536.7228356000Def. SIT-AFUDC Equity (131,772.19)0.00 (56,116.00)(187,888.19)28357000 Def. SIT-Excess Depreciation (1,093,613.08)42,551.58 0.00 (1,051,061.50)28358000 Def. SIT- Cost of Removal (256,565.71)3,633.00 0.00 (252,932.71)28359000 Def. SIT- Relocation (1,370.00)68.00 0.00 (1,302.00)28360000 Def. SIT- OCI Pension/PBOP 635,121.84 0.00 0.00 635,121.842836300013,523.04 0.00 0.00 13,523.0428364000Def. SIT - AFUDC Equity GU (78,746.53)0.00 (1,044.00)(79,790.53)28365000 (109,100.24)0.00 (44,994.58)(154,094.82)28405000 3,542,443.34 0.00 0.00 3,542,443.34284060001,299,424.29 0.00 (114,360.07)1,185,064.22284080000.07 56,466.05 0.00 56,466.1340105461(3,447,143.23)0.00 (1,642,192.44)(5,089,335.67)40106461 Meter Sale-Residential facili (4,492,480.43)0.00 (1,027,713.26)(5,520,193.69)40110461 (2,287,941.08)0.00 (1,087,185.00)(3,375,126.08)40111461 Meter Sale-Commercial facility (964,482.60)0.00 (210,328.29)(1,174,810.89)40120461 (15,408.52)0.00 (5,164.88)(20,573.40)40121461 Meter Sale-public auth fac (10,054.33)0.00 (1,655.61)(11,709.94)40130474 Surcharges (33,975.68)0.00 (5,609.55)(39,585.23)40136461 (14,737.29)0.00 (161.86)(14,899.15)40137461 (46,265.69)0.00 (1,147.61)(47,413.30)40140462 Private Fire protection facili (444,092.48)0.00 (116,025.43)(560,117.91)40145463 Public Fire protection facilit (3,535.94)0.00 0.00 (3,535.94)40200471 Miscellaneous service revenue (6,854.15)0.00 (1,600.00)(8,454.15)40245471 Turn on fees (11,105.00)0.00 (1,775.00)(12,880.00)40300474 (1,980,962.00)0.00 (1,780,642.00)(3,761,604.00)40301474 Reg Unbill facility charge rev (161,316.00)73,250.00 0.00 (88,066.00)50000000 Payroll Clearing 0.00 562,502.29 (562,502.29)0.0050100600Supv Lbr-SOS Ops Sup & Eng 9,158.39 3,646.17 0.00 12,804.5650100601Supv Lbr-SOS Ops Lbr & Exp 19,620.15 3,437.84 0.00 23,057.9950100603Supv Lbr-SOS Ops Misc 2,336.51 0.00 0.00 2,336.51501006101,254.69 0.00 0.00 1,254.6950100614Supv Lbr-SOS Maint Wlls&Spr 19,695.22 2,324.18 0.00 22,019.40501006205,557.38 1,027.52 0.00 6,584.90501006224,991.56 891.35 0.00 5,882.9150100624Supv Lbr-Pump Ops Lbr & Exp 34,568.59 10,737.23 (352.44)44,953.38501006304,191.58 846.47 0.00 5,038.0550100631Supv Lbr-Pump Maint Strctrs 1,672.92 0.00 0.00 1,672.92501006407,835.18 868.17 0.00 8,703.355010064229,973.43 3,451.70 0.00 33,425.1350100660Supv Lbr-T&D Ops Sup&Eng 5,996.51 4,509.43 0.00 10,505.9450100662Supv Lbr-T&D Ops Line Exp 2,439.11 0.00 0.00 2,439.1150100670Supv Lbr-T&D Maint Sup &Eng 2,488.04 86.83 0.00 2,574.8750100673Supv Lbr-T&D Maint - Main 2,003.53 0.00 0.00 2,003.5350100675Supv Lbr-T&D Maint - Services 4,436.94 1,327.12 (316.92)5,447.1450100901Supv Lbr-Cust Acct Suprvsn 28,766.42 4,582.33 (2,406.00)30,942.7550100903Supv Lbr-Cust Acct Rcrds&Coll 43,548.63 15,660.00 (150.00)59,058.6350100920Supv Lbr-A&G Ops Salaries 757,159.37 162,018.67 (20,420.55)898,757.4950100930Supv Lbr-A&G Misc Gen Exp 1,476.91 1,873.87 0.00 3,350.78
SUZ-W-20-02IPUC DR 1AttachmentPage 148 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jun 30, 2019
Run on 10/09/20 at 06:13 PM Style: UWGNEBS
Period Beginning Ending
50105600 Drct Lbr-SOS Ops Sup & Eng 5,917.19 0.00 (2,003.20)3,913.9950105611Drct Lbr-SOS Maint Strctrs 14,296.49 1,332.88 0.00 15,629.3750105622920.43 0.00 (194.63)725.8050105624Drct Lbr-Pump Ops Lbr & Exp 193,199.25 33,136.83 (218.80)226,117.2850105631Drct Lbr-Pump Maint Strctrs 8,657.61 607.11 (374.76)8,889.9650105633Drct Lbr-Pump Maint Equip 82,836.56 14,428.07 (465.78)96,798.8550105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 148,873.06 50,931.49 (347.01)199,457.5450105651Drct Lbr-Wtr Tmt Maint Strct 16,879.33 375.10 (189.30)17,065.1350105652Drct Lbr-Wtr Tmt Maint Equip 24,170.17 4,429.30 0.00 28,599.4750105662Drct Lbr-T&D Ops Line Ex 262,058.41 25,166.92 (4,359.22)282,866.1150105663Drct Lbr-T&D Ops Meter Exp 66,304.63 15,055.20 (1,696.54)79,663.2950105665Drct Lbr-T&D Ops Misc Ex 26,892.48 10,786.56 (493.44)37,185.6050105673Drct Lbr-T&D Maint - Main 69,986.17 28,324.99 (904.51)97,406.6550105675Drct Lbr-T&D Maint - Services 66,586.91 18,426.71 (1,036.00)83,977.6250105676Drct Lbr-T&D Maint - Meters 8,311.46 1,611.58 (57.83)9,865.2150105677Drct Lbr-T&D Maint - Hydrants 6,687.63 1,280.06 0.00 7,967.6950105902Drct Lbr-Cust Acct Mtr Rdng 141,024.95 19,270.50 (651.84)159,643.6150105903Drct Lbr-Cust Acct Rcrds&Coll 261,835.66 56,329.82 (929.05)317,236.4350105904Drct Lbr-Custr Acct Uncoll 0.00 1,748.25 0.00 1,748.2550105910Drct Lbr-Sales Exp Ops 66.01 0.00 0.00 66.0150105920Drct Lbr-A&G Ops Salaries 409,789.63 93,015.52 (11,584.53)491,220.6250105932Drct Lbr-A&G Maint Plnt 1,041.06 0.00 0.00 1,041.0650110600S L T-SOS Ops Sup & Eng 5,990.25 903.22 0.00 6,893.4750120624S L T out-Pump Ops Lbr & Exp 877.51 0.00 (236.99)640.5250120660S L T out-T&D Ops Sup&Eng 6,163.55 0.00 (782.74)5,380.8150120901S L T out-Cust Acct Suprvsn 445.67 0.00 (20.52)425.1550120920S L T out-A&G Ops Salaries (503,616.55)2,987.47 (99,426.24)(600,055.32)50125665 D L T out-T&D Ops Misc Ex (26,892.48)0.00 (4,934.40)(31,826.88)50125903 885.83 0.00 (13.37)872.4650125920D L T out-A&G Ops Salaries (394,987.89)6,899.34 (85,275.92)(473,364.47)50300600 Material-SOS Ops Sup & Eng 581.05 0.00 (31.82)549.2350300611Material-SOS Maint Strctrs 19,149.66 1,299.60 0.00 20,449.2650300624Material-Pump Ops Lbr & Exp 9,971.79 282.51 (144.19)10,110.1150300631Material-Pump Maint Strctrs 1,008.87 106.00 0.00 1,114.8750300632Material-Pump Maint Pwr Prd 1,166.00 63.98 0.00 1,229.9850300633Material-Pump Maint Eq 15,525.72 2,368.63 (752.60)17,141.7550300642Material-Wtr Tmt Ops Lbr&Exp 12,870.55 758.62 0.00 13,629.1750300651Material-Wtr Tmt Maint Strct 2,907.97 372.04 0.00 3,280.0150300652Material-Wtr Tmt Maint Equip 205.84 637.24 0.00 843.0850300662Material-T&D Ops Line Ex (114.90)6,488.06 0.00 6,373.1650300672Material-T&D Maint Rsrvrs&Stn 223.33 0.00 0.00 223.3350300673Material-T&D Maint - Main 8,243.32 4,323.51 0.00 12,566.8350300675Material-T&D Maint - Services 27,979.80 4,635.75 (3,042.05)29,573.5050300677Material-T&D Maint - Hydrants 5,288.91 0.00 0.00 5,288.9150300902Material-Cust Acct Mtr Rdng 1,851.21 45.20 0.00 1,896.4150300930Material-A&G Ops-Misc Gen 0.00 39.20 0.00 39.2050300932Material-A&G Maint Plnt 5,665.42 769.27 (646.21)5,788.4850310604Rent-SOS Ops 1,257.89 0.00 0.00 1,257.8950310633Rent-Pump Maint Eq 167.56 0.00 0.00 167.5650310642Rent-Wtr Tmt Ops Lbr&Exp 92.22 0.00 0.00 92.2250310921Rent-A&G Ops Off Suppl&Exp 6,001.06 898.52 0.00 6,899.5950400601Out Servs-SOS Ops Lbr & Exp 1,676.12 0.00 0.00 1,676.1250400603Out Servs-SOS Ops Misc (1,300.00)0.00 0.00 (1,300.00)50400613 2,500.00 0.00 0.00 2,500.0050400624398.83 1,819.28 0.00 2,218.1150400631Out Servs-Pump Maint Strctrs 3,710.16 69.00 0.00 3,779.1650400632Out Servs-Pump Maint Pwr Prd 31,800.86 2,272.66 0.00 34,073.5250400633Out Servs-Pump Maint Eq 7,167.74 2,142.36 0.00 9,310.1050400635Out Servs-Wtr Tmt Lab Testing 40,569.30 9,616.40 0.00 50,185.70504006420.00 102.07 0.00 102.075040064317,331.30 0.00 0.00 17,331.3050400651Out Servs-Wtr Tmt Maint Strct 6,909.34 615.89 0.00 7,525.2350400652Out Servs-Wtr Tmt Maint Equip 1,355.96 14,866.04 0.00 16,222.0050400662Out Servs-T&D Ops Line Ex 10,356.94 2,685.00 0.00 13,041.9450400665Out Servs-T&D Ops Misc Ex 395.00 0.00 0.00 395.0050400673Out Servs-T&D Maint - Main 131.33 0.00 0.00 131.335040067510,593.33 0.00 (8,464.80)2,128.53504006770.00 146.77 0.00 146.7750400902Out Servs-Cust Acct Mtr Rdng 24,359.81 3,705.38 0.00 28,065.195040090335,658.71 5,705.80 0.00 41,364.5150400905Out Servs-Cust Acct Misc Exp 129.71 0.00 0.00 129.71504009201,992.80 0.00 0.00 1,992.8050400921(185.00)0.00 0.00 (185.00)50400923 Out Servs-A&G Ops 38,522.21 14,989.92 0.00 53,512.1350400932Out Servs-A&G Maint Plnt 1,221.96 1,023.64 0.00 2,245.6050405903Print & Postage-Cust Acct Rcrd 119,828.00 21,242.99 0.00 141,070.9950605602Prchsd Wtr-SOS Ops 141,718.22 274.37 0.00 141,992.5950610623614,027.60 239,070.36 0.00 853,097.9650610624971.09 914.22 0.00 1,885.3150610643Prchsd Pwr-Wtr Tmt Ops Misc 183.38 0.00 0.00 183.3850610665Prchsd Pwr-T&D Ops Misc Ex 113,541.42 24,574.20 (820.90)137,294.7250620626Utilities-Pump Ops Misc Exp 1,159.55 254.40 0.00 1,413.95
SUZ-W-20-02IPUC DR 1AttachmentPage 149 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jun 30, 2019
Run on 10/09/20 at 06:13 PM Style: UWGNEBS
Period Beginning Ending
50620651 Utilities-Wtr Tmt Maint Strct 12,485.03 864.51 0.00 13,349.5450620665Utilities-T&D Ops Misc Exp 5,246.34 702.48 0.00 5,948.8250620921Utilities-A&G Ops Off Suppl 9,532.11 1,441.31 0.00 10,973.4250620930Utilities-A&G Misc 2,204.50 536.15 0.00 2,740.655062564313,491.00 7,602.00 0.00 21,093.0050635614Chmcals-SOS Maint Wlls&Spr 26,023.17 1,168.41 0.00 27,191.5850635626Chmcals-Pump Ops Misc Exp 39.15 0.00 0.00 39.1550635640785.33 0.00 0.00 785.335063564175,535.31 54,321.55 0.00 129,856.86506356421,398.94 1,974.04 0.00 3,372.9850635652Chmcals-Wtr Tmt Maint Equip 26.47 0.00 0.00 26.4750645000Trnsprt Cst-ES 362,485.04 68,501.91 (19,046.08)411,940.87506456002,327.96 363.98 (101.21)2,590.73506456012,006.04 411.55 (114.42)2,303.1750645603Trnsprt Cst-SOS Ops Misc 344.89 0.00 0.00 344.8950645610182.86 0.00 0.00 182.8650645611Trnsprt Cst-SOS Maint Strctrs 1,343.11 299.63 (83.31)1,559.43506456141,631.39 293.55 (81.61)1,843.3350645620571.83 118.57 (32.96)657.4450645622465.57 137.12 (38.13)564.565064562426,288.61 4,321.71 (1,201.59)29,408.7350645630398.14 101.85 (28.32)471.6750645631Trnsprt Cst-Pump Maint Strctrs 1,169.39 61.53 (17.11)1,213.8150645633Trnsprt Cst-Pump Maint Eq 8,702.03 1,585.79 (440.91)9,846.9150645640761.35 160.27 (44.56)877.065064564218,445.66 5,057.38 (1,406.14)22,096.9050645651Trnsprt Cst-Wtr Tmt Maint Strc 1,763.26 192.43 (53.50)1,902.1950645652Trnsprt Cst-Wtr Tmt Maint Eq 2,700.27 450.99 (125.39)3,025.8750645660Trnsprt Cst-T&D Ops Sup&Eng 1,495.46 181.38 (50.43)1,626.4150645662Trnsprt Cst-T&D Ops Line Ex 25,170.92 4,979.14 (1,384.38)28,765.68506456636,972.69 1,473.39 (409.66)8,036.4250645665Trnsprt Cst-T&D Ops Misc Ex 0.00 274.80 (76.40)198.4050645670237.82 41.74 (11.61)267.9550645673Trnsprt Cst-T&D Maint - Main 7,796.61 2,072.25 (576.16)9,292.70506456757,056.85 1,805.12 (501.89)8,360.0850645676Trnsprt Cst-T&D Maint - Meters 1,039.65 126.99 (35.31)1,131.3350645677937.60 88.52 (24.61)1,001.5150645901Trnsprt Cst-Cust Acct Suprvsn 3,686.05 598.45 (166.39)4,118.1150645902Trnsprt Cst-Cust Acct Mtr Rdng 14,889.41 2,656.62 (738.64)16,807.395064590332,064.96 6,936.03 (1,928.48)37,072.5150645904Trnsprt Cst-Custr Acct Uncolle 0.00 89.66 (24.93)64.7350645910Trnsprt Cst-Sales Exp Ops 4.86 0.00 0.00 4.8650645920Trnsprt Cst-A&G Salaries 38,167.27 6,254.33 (1,738.93)42,682.6750645930Trnsprt Cst-A&G Misc 173.32 96.10 (26.72)242.7050645932Trnsprt Cst-A&G Maint Plnt 365.36 55.24 (15.36)405.2450646000Transportation Cost -Trnsfrred (362,485.04)19,046.08 (68,501.91)(411,940.87)50650603 Office Exp-SOS Ops Misc 108.50 0.00 0.00 108.5050650624478.00 0.00 0.00 478.0050650626Office Exp-Pump Ops Misc Exp 17,045.74 3,014.13 0.00 20,059.8750650633Office Exp-Pump Maint Eq 287.57 243.70 0.00 531.27506506420.00 598.60 (16.43)582.1750650651Office Exp-Wtr Tmt Maint Strct 130.00 0.00 0.00 130.0050650661Office Exp-T&D Ops Strg Faclt 10,177.55 2,035.51 0.00 12,213.0650650662Office Exp-T&D Ops Line Ex 2,447.22 401.53 0.00 2,848.7550650673Office Exp-T&D Maint - Main 106.56 0.00 0.00 106.5650650675Office Exp-T&D Maint-Services 4,863.71 286.65 (1,336.06)3,814.3050650902Office Exp-Cust Acct Mtr Rdng 0.00 13.00 0.00 13.00506509031,660.11 550.82 0.00 2,210.9350650920Office Exp-A&G Ops Salaries 7,740.25 1,117.53 0.00 8,857.7850650921Office Exp-A&G Ops Off Suppl 103,291.90 8,831.81 0.00 112,123.715065092354,070.00 8,000.00 0.00 62,070.0050650926160.00 0.00 0.00 160.0050650930Office Exp-A&G Ops Misc Gen 50,230.88 16,999.65 (968.49)66,262.0450650932Office Exp-A&G Maint Plnt 3,500.25 4,997.72 0.00 8,497.9750651660Advertising Exp-A&G 64,058.72 16,021.53 0.00 80,080.2550655614Misc Exp-SOS Maint Wlls&Spr 50.00 0.00 0.00 50.0050655631Misc Exp-Pump Maint Strctrs 102,678.76 15,743.56 0.00 118,422.3250655632Misc Exp-Pump Maint Pwr Prd 111.00 0.00 0.00 111.0050655651Misc Exp-Wtr Tmt Maint Strct 2,458.72 0.00 0.00 2,458.725065567230.00 0.00 0.00 30.0050655675Misc Exp-T&D Maint - Services 477.12 0.00 0.00 477.1250655905Misc Exp-Cust Acct Misc Exp (20.00)0.00 0.00 (20.00)70100403 Depreciation - Utility Plant 3,998,033.57 782,809.45 0.00 4,780,843.0270203408Real Estate Tax 855,651.40 171,130.28 0.00 1,026,781.6870250408Payroll Taxes 225,062.87 41,534.87 0.00 266,597.74708004301,610,506.47 317,695.67 0.00 1,928,202.1570900419Interest income (17,989.75)0.00 (3,615.96)(21,605.71)71000431 Other interest (1,741.67)0.00 (4,245.84)(5,987.51)71010431 Other interest – Regulatory 2,967.91 611.19 0.00 3,579.1171050419AFUDC Gross Up (71,497.66)0.00 (18,389.10)(89,886.76)71051419 AFUDC Debt (99,485.81)0.00 (25,587.63)(125,073.44)71052419 AFUDC Equity (198,602.90)0.00 (51,080.43)(249,683.33)
SUZ-W-20-02IPUC DR 1AttachmentPage 150 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jun 30, 2019
Run on 10/09/20 at 06:13 PM Style: UWGNEBS
Period Beginning Ending
71253426 Non Recoverable (355,468.12)10,735.36 (263,867.67)(608,600.43)71255406 Amort of Util Plt Acquis Adj 8,630.00 2,200.00 (474.00)10,356.0071257426314,801.25 62,960.25 0.00 377,761.5071258426(180,743.77)0.00 (36,148.75)(216,892.52)80100409 Current-federal 1,051,007.00 274,974.25 0.00 1,325,981.2680150409Current-state 364,809.00 96,321.73 0.00 461,130.7380200410(611,520.36)401,003.74 0.00 (210,516.62)80250410 Deferred-State Income taxes (268,479.00)143,173.26 0.00 (125,305.73)80400411 Investment Tax Cr,amortization (20,100.00)0.00 (4,020.00)(24,120.00)90400904 111,126.71 20,071.43 (60.77)131,137.37908509231,510,079.73 307,393.53 (4,285.11)1,813,188.159089042614,631.34 651.74 (1,439.95)13,843.1390950000F B T-ES (1,288,671.40)344.38 (254,454.94)(1,542,781.96)90950600 F B T-SOS Ops Sup & Eng 9,805.74 1,536.79 0.00 11,342.5390950601F B T-SOS Ops Lbr & Exp 8,691.17 1,737.10 0.00 10,428.2790950603F B T-SOS Ops Misc 1,299.49 0.00 0.00 1,299.4990950610F B T-SOS Maint Sup & Eng 654.89 0.00 0.00 654.8990950611F B T-SOS Maint Strctrs 5,399.83 1,264.72 0.00 6,664.5590950614F B T-SOS Maint Wlls&Spr 6,709.72 1,239.02 0.00 7,948.7490950620F B T-Pump Ops Sup & Eng 2,358.81 500.43 0.00 2,859.2490950622F B T-Pump Ops Pwr Prd Lbr 1,802.38 578.81 0.00 2,381.1990950624F B T-Pump Ops Lbr & Exp 110,391.03 18,241.91 0.00 128,632.9490950630F B T-Pump Maint Sup&Eng 1,652.04 429.86 0.00 2,081.9090950631F B T-Pump Maint Strctrs 5,191.00 259.70 0.00 5,450.7090950633F B T-Pump Maint Eq 35,885.73 6,693.57 0.00 42,579.3090950640F B T-Wtr Tmt Ops Sup&Eng 3,158.11 676.50 0.00 3,834.6190950642F B T-Wtr Tmt Ops Lbr&Exp 75,991.92 21,347.19 0.00 97,339.1190950651F B T-Wtr Tmt Maint Strct 7,051.81 812.22 0.00 7,864.0390950652F B T-Wtr Tmt Maint Equip 11,033.18 1,903.64 0.00 12,936.8290950660F B T-T&D Ops Sup&Eng 6,293.84 765.60 0.00 7,059.4490950662F B T-T&D Ops Line Ex 100,455.60 21,016.92 0.00 121,472.5290950663F B T-T&D Ops Meter Exp 28,963.97 6,219.18 0.00 35,183.1590950665F B T-T&D Ops Misc Ex 0.00 1,159.93 0.00 1,159.9390950670F B T-T&D Maint Sup & Eng 973.03 176.18 0.00 1,149.2190950673F B T-T&D Maint - Main 31,880.69 8,746.93 0.00 40,627.6290950675F B T-T&D Maint - Services 28,268.95 7,619.42 0.00 35,888.3790950676F B T-T&D Maint - Meters 4,709.55 536.01 0.00 5,245.5690950677F B T-T&D Maint - Hydrants 4,229.13 373.59 0.00 4,602.7290950901F B T-Cust Acct Suprvsn 14,930.32 2,526.04 0.00 17,456.3690950902F B T-Cust Acct Mtr Rdng 61,331.85 11,213.61 0.00 72,545.4690950903F B T-Cust Acct Rcrds&Coll 132,611.42 29,277.02 0.00 161,888.4490950904F B T-Custr Acct Uncoll 0.00 378.42 0.00 378.4290950910F B T -Sales Exp Ops 21.22 0.00 0.00 21.2290950920F B T-A&G Salaries 159,422.68 26,399.47 0.00 185,822.1590950930F B T-A&G Misc 767.44 405.61 0.00 1,173.0590950932F B T-A&G Maint Plnt 1,524.49 233.12 0.00 1,757.6191400924Liability Insurance-A&G Ops 100.00 0.00 0.00 100.009146092543,164.48 61,534.18 0.00 104,698.6691500926Pension-A&G Ops 209,025.00 41,805.00 0.00 250,830.009155092675,477.51 15,095.50 0.00 90,573.0191700926626,236.01 79,844.20 (4,362.29)701,717.9291800926109,705.52 18,659.10 0.00 128,364.6291850000Other Employee Benefits-ES 6,620.61 1,506.00 0.00 8,126.6191860926(649.18)255.30 0.00 (393.88)91900928 61,068.72 0.00 0.00 61,068.72920529304,885.75 977.15 0.00 5,862.909205367223,236.97 4,647.40 0.00 27,884.379206493016,016.90 3,313.11 0.00 19,330.0192200620282.79 356.14 0.00 638.939220062473.00 31.78 0.00 104.7892200632102.69 0.00 0.00 102.6992200633Uni&Sfty Eq-Pump Maint Eq 0.00 104.59 0.00 104.5992200662Uni&Sfty Eq-T&D Ops Line Ex 575.23 171.18 0.00 746.4192200673Uni&Sfty Eq-T&D Maint - Main 33.91 0.00 0.00 33.91922006751,828.31 375.31 (66.31)2,137.3192200902295.39 0.00 0.00 295.39922009030.00 635.96 0.00 635.96922009219,075.79 2,868.89 (104.59)11,840.099220093022,395.52 0.00 0.00 22,395.5292200932Uni&Sfty Eq-A&G Maint Plnt 4,080.43 1,874.01 0.00 5,954.44923009304,812.94 815.70 0.00 5,628.6492600930(7,462.19)0.00 0.00 (7,462.19)92600932 18,640.97 2,325.40 0.00 20,966.37UW All Accounts 0.00 27,458,603.20 (27,458,603.23)0.00
SUZ-W-20-02IPUC DR 1AttachmentPage 151 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jul 31, 2019
Run on 10/09/20 at 06:15 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 452,828,389.43 833,639.27 (6,387.73)453,655,640.9710600000Cnstrction Csts Not Classified 9,922,503.83 806,677.52 (825,316.80)9,903,864.5510700000Construction work in progress 18,283,247.77 1,585,300.79 (1,226,421.29)18,642,127.2710750000CWIP – Suspense 0.00 307.93 0.00 307.9310800000Utility Accumulated Depr (127,392,514.41)6,280.26 (791,503.59)(128,177,737.74)10810000 Retirement work in progress 595,529.43 37,269.59 (9,065.66)623,733.3610900000Accumulated Cost of Removal 1,965,128.76 8,756.07 0.00 1,973,884.8311100000Utility Accumulated Depr -CIAC (40,064,092.72)0.00 (246,238.69)(40,310,331.41)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (205,181.18)474.00 (2,200.00)(206,907.18)12100000 Non-Utility Property 11,053.83 0.00 0.00 11,053.8313120000Collections41,000.00 0.00 0.00 41,000.0013501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 1,972,574.60 853,702.76 0.00 2,826,277.3614201000AR Cash Accrual (762,493.81)0.00 (706,165.46)(1,468,659.27)14309000 Accounts Receivable-Other 8,895.61 0.00 0.00 8,895.6114400000Provision Uncllctble Acct (Cr)(371,000.00)0.00 0.00 (371,000.00)14410000 Provision Uncllctble Acct-Othr (11,000.00)0.00 0.00 (11,000.00)14605000 IC Money Pool Receivable 0.01 480,007.40 (480,007.41)0.0014606000Utility Money Pool Receivable (7,841,076.58)881,167.10 (1,454.33)(6,961,363.81)14610000 SW IC Receivable (net)(1,559,887.59)1,048,032.84 (18,222.57)(530,077.32)15000000 Capital&Maint Inv Nonexempt 106,998.71 4,957.07 0.00 111,955.7815010000317,744.66 0.00 0.00 317,744.6615020000Other Inventory 47,408.30 3,167.63 (9,393.96)41,181.9715030000Chemical Inventory 73,139.38 62,467.87 (40,527.47)95,079.7816599000Prepaid Expenses-Other 24,000.00 0.00 (8,000.00)16,000.0017300000Unbilled Revenue 6,835,533.00 1,790,775.00 0.00 8,626,308.0018300000Prelim Survey and Inv. Chrgs 849,467.42 43,826.56 (837.75)892,456.2318404000Clearing - Capital Work Order (2.08)0.06 (0.11)(2.13)18609000 2,172,760.09 3,621.99 0.00 2,176,382.08186200001,462,502.32 0.00 0.00 1,462,502.3218621000Dfrrd Relocation Exp - Approve 17,588.75 0.00 (977.15)16,611.60186230001,409,865.43 19,959.04 0.00 1,429,824.4718625000Deferred Pwr Costs - Approved 0.89 0.00 0.00 0.8918650000(480,832.46)0.00 (4,647.40)(485,479.86)18653000 (347,837.88)0.00 (3,356.89)(351,194.77)18680000 Deferred rate charges (0.04)0.00 0.00 (0.04)18698000 Other Reg Assets- Acquisitions 356,512.50 9,604.78 (7,510.20)358,607.0818699000Other Regulatory Assets 11,224.08 0.00 (46.00)11,178.0818714000630,952.73 10,537.29 0.00 641,490.0219010000Def. Federal Inc Taxes- Other (169,752.59)57,413.00 0.00 (112,339.59)19012000 Def State Income Taxes- Other 31,063.37 20,341.00 0.00 51,404.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019101000Def. FIT-FAS109 ITC 105,739.60 0.00 (844.20)104,895.4019103000Def. FIT-F71/F109 G/U ITC 48,528.84 0.00 (297.48)48,231.3619131000Def.SIT-FAS109 ITC 46,212.03 0.00 (224.41)45,987.6219132000Def. SIT-F71/F109 G/U ITC 32,880.91 0.00 (23.77)32,857.1420100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (81,437,834.97)0.00 0.00 (81,437,834.97)21600000 RE - Cumulated Income (104,603,957.44)0.00 0.00 (104,603,957.44)21800000 AOCI - Pension 8,259,974.79 0.00 0.00 8,259,974.7921805000AOCI - PBOP (1,287,164.03)0.00 0.00 (1,287,164.03)23200000 Accounts Payable (1,490,986.23)469,751.62 (72,558.63)(1,093,793.24)23210000 Accounts Payable Reversing (274,566.30)251,801.64 (63,362.00)(86,126.66)23211000 (233,337.45)61,444.51 0.00 (171,892.94)23220000 AP - Inventory Accrued 576.89 1,043.06 (280.59)1,339.3623601000Property Taxes Accrued (1,026,781.68)0.00 (171,130.28)(1,197,911.96)23610000 Franchise taxes Accrued (99,106.44)99,106.44 (148,387.38)(148,387.38)23641000 Federal Income Tax Accrued (4,938,274.01)0.00 (56,259.86)(4,994,533.87)23651000 State Income Tax Accrued (3,978,458.78)0.00 (65,151.80)(4,043,610.59)23661000 FICA Tax Accrued (19,245.68)0.00 (5,597.26)(24,842.94)23662000 (57.52)20.85 0.00 (36.67)23663000 (496.91)11.71 (53.63)(538.83)23670000 Sales & Use Taxes Accrued (63,916.37)22,263.11 (4,715.62)(46,368.88)23699000 Other Accrued Taxes (14,573.33)69,849.75 (22,893.83)32,382.5924205000Accrued - Payroll (257,585.91)6,320.68 (79,804.54)(331,069.77)24215000 Accrued - Power (348,992.07)0.00 (125,982.20)(474,974.27)24220000 Accrued - Sludge Removal (3,486.00)3,486.00 0.00 0.0024225000Accrued - Purchased Water 0.00 0.00 (531.63)(531.63)24245000 Accrued - Vacation (31,369.00)0.00 0.00 (31,369.00)24246000 Accrued - Bonus (152,207.04)0.00 (25,367.84)(177,574.88)24247000 Accrued - Employee Related (4,190.44)1,729.00 (623.06)(3,084.50)24248000 Accr - Employee Related Other (8,159.52)13,897.25 (20,762.69)(15,024.96)24299000 Accrued Other 5,456.28 3,764.88 0.00 9,221.1624301000Employee W/hg-401K (44.68)52,100.80 (52,100.80)(44.68)24306000 Employee withholding – PAC (50.00)10.00 (10.00)(50.00)24330000 Employee Withholding- Other (115.00)0.00 0.00 (115.00)25200000 Advances for Construction (5,184,004.54)18,210.00 0.00 (5,165,794.54)25200001 CWIP non-taxable advances 509,505.06 18,210.00 (18,210.00)509,505.0625201000482,573.32 0.00 0.00 482,573.32
SUZ-W-20-02IPUC DR 1AttachmentPage 152 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jul 31, 2019
Run on 10/09/20 at 06:15 PM Style: UWGNEBS
Period Beginning Ending
25316000 Regulatory Liab-Tax NewFedRate (4,414,304.63)0.00 0.00 (4,414,304.63)25317000 (213,912.59)0.00 (606.60)(214,519.19)25340000 PBOP Liability - Trustee (3,068,194.67)21,053.25 0.00 (3,047,141.42)25380000 Other Deferred Credits (6,641.99)0.00 (296,441.14)(303,083.13)25390000 Accrued SE LTIP (10,337.00)0.00 (383.00)(10,720.00)25402000 DefRegLiab F71/F109-Fed:ITC (233,359.38)1,389.86 0.00 (231,969.52)25500000 Deferred ITC (591,514.00)4,020.00 0.00 (587,494.00)26310000 Pension Accrued (7,879,921.47)51,240.75 0.00 (7,828,680.72)27100000 Contribution in Aid of Cnstrct (119,649,791.13)0.00 (351,618.25)(120,001,409.38)27100001 CWIP non-taxable CIAC (2,245,996.75)0.00 0.00 (2,245,996.75)27100002 In Service non-taxable CIAC (443,089.87)351,618.25 0.00 (91,471.62)27101000 Taxable CIAC - Serv Laterals (9,619,427.43)0.00 0.00 (9,619,427.43)27101001 CWIP taxable CIAC (3,748,070.27)398,678.73 (221,401.94)(3,570,793.48)27101002 In Service taxable CIAC (584,526.52)0.00 (338,505.20)(923,031.72)27110000 40,064,092.72 246,238.69 0.00 40,310,331.4128203000Def. FIT-MACRS (8,312,305.07)0.00 (913,366.90)(9,225,671.97)28206000 Def. FIT- OCI Pension/PBOP 1,861,085.40 0.00 0.00 1,861,085.4028211000Def. FIT Benefit on DSIT 392,683.59 0.00 0.00 392,683.5928300000Def. FIT-Other (378,561.19)0.00 (339,714.35)(718,275.54)28301000 Def. FIT-Tank Painting (282,251.00)10,892.00 0.00 (271,359.00)28302000 Def. FIT-Rate Expenses (4,572.00)0.00 0.00 (4,572.00)28303000 Def. FIT-Deferred Charges (207,171.35)10,316.00 0.00 (196,855.35)28304000 Def. FIT-Relocation Expense (7,991.00)0.00 (1,146.00)(9,137.00)28305000 Def. FIT-M_S Fees 23,642.14 0.00 0.00 23,642.1428306000Def. FIT-Pensions (915,913.10)0.00 (64,782.00)(980,695.10)28307000 Def. FIT-PEBOP 676,999.85 32,672.00 0.00 709,671.8528308000Def. FIT-Cost of Removal (1,097,604.75)21,911.00 0.00 (1,075,693.75)28310000 Def. FIT-Uncollectibles 122,031.00 0.00 0.00 122,031.0028311000Def. FIT-Injuries and Damages 310,942.00 0.00 0.00 310,942.0028312000Def. FIT - AFUDC Equity (574,500.43)46,582.00 0.00 (527,918.43)28313000 Def. FIT - AFUDC Equity GU (377,019.57)13,791.00 0.00 (363,228.57)28314000 (801,716.31)362,051.90 0.00 (439,664.41)28350000 Def. SIT- Other (135,495.18)0.00 (125,856.75)(261,351.93)28353000 Def. SIT - Tank Painting (70,782.00)3,859.00 0.00 (66,923.00)28354000 Def. SIT-Pensions (201,836.00)0.00 (22,952.00)(224,788.00)28355000 Def. SIT-Post Retrmnt Benefits 320,536.72 11,575.00 0.00 332,111.7228356000Def. SIT-AFUDC Equity (187,888.19)61,499.00 0.00 (126,389.19)28357000 Def. SIT-Excess Depreciation (1,051,061.50)0.00 (277,758.58)(1,328,820.08)28358000 Def. SIT- Cost of Removal (252,932.71)7,763.00 0.00 (245,169.71)28359000 Def. SIT- Relocation (1,302.00)0.00 (406.00)(1,708.00)28360000 Def. SIT- OCI Pension/PBOP 635,121.84 0.00 0.00 635,121.842836300013,523.04 0.00 0.00 13,523.0428364000Def. SIT - AFUDC Equity GU (79,790.53)4,886.00 0.00 (74,904.53)28365000 (154,094.82)44,994.58 0.00 (109,100.24)28405000 3,542,443.34 0.00 0.00 3,542,443.34284060001,185,064.22 0.00 0.00 1,185,064.222840800056,466.13 0.00 0.00 56,466.1340105461(5,089,335.67)0.00 (2,760,493.69)(7,849,829.36)40106461 Meter Sale-Residential facili (5,520,193.69)0.00 (823,352.09)(6,343,545.78)40110461 (3,375,126.08)0.00 (1,248,204.34)(4,623,330.42)40111461 Meter Sale-Commercial facility (1,174,810.89)0.00 (194,139.42)(1,368,950.31)40120461 (20,573.40)0.00 (28,918.09)(49,491.49)40121461 Meter Sale-public auth fac (11,709.94)0.00 (5,070.96)(16,780.90)40130474 Surcharges (39,585.23)0.00 (3,392.40)(42,977.63)40136461 (14,899.15)0.00 (10,389.27)(25,288.42)40137461 (47,413.30)0.00 (20,629.19)(68,042.49)40140462 Private Fire protection facili (560,117.91)0.00 (71,220.17)(631,338.08)40145463 Public Fire protection facilit (3,535.94)0.00 0.00 (3,535.94)40200471 Miscellaneous service revenue (8,454.15)0.00 (1,000.00)(9,454.15)40245471 Turn on fees (12,880.00)0.00 (1,360.00)(14,240.00)40300474 (3,761,604.00)0.00 (1,768,118.00)(5,529,722.00)40301474 Reg Unbill facility charge rev (88,066.00)0.00 (22,657.00)(110,723.00)50000000 Payroll Clearing 0.00 606,695.36 (606,695.36)0.0050100600Supv Lbr-SOS Ops Sup & Eng 12,804.56 2,619.22 (685.39)14,738.3950100601Supv Lbr-SOS Ops Lbr & Exp 23,057.99 7,230.10 0.00 30,288.0950100603Supv Lbr-SOS Ops Misc 2,336.51 0.00 0.00 2,336.51501006101,254.69 0.00 0.00 1,254.6950100614Supv Lbr-SOS Maint Wlls&Spr 22,019.40 366.37 0.00 22,385.77501006206,584.90 757.79 0.00 7,342.69501006225,882.91 1,230.06 0.00 7,112.9750100624Supv Lbr-Pump Ops Lbr & Exp 44,953.38 9,364.93 0.00 54,318.31501006305,038.05 869.25 0.00 5,907.3050100631Supv Lbr-Pump Maint Strctrs 1,672.92 0.00 0.00 1,672.92501006408,703.35 1,454.15 0.00 10,157.505010064233,425.13 5,157.44 (95.08)38,487.4950100660Supv Lbr-T&D Ops Sup&Eng 10,505.94 6,755.96 0.00 17,261.9050100662Supv Lbr-T&D Ops Line Exp 2,439.11 0.00 0.00 2,439.1150100670Supv Lbr-T&D Maint Sup &Eng 2,574.87 542.57 0.00 3,117.4450100671Supv Lbr-T&D Maint Strctrs 0.00 456.92 0.00 456.9250100673Supv Lbr-T&D Maint - Main 2,003.53 1,045.84 0.00 3,049.3750100675Supv Lbr-T&D Maint - Services 5,447.14 1,503.40 0.00 6,950.5450100901Supv Lbr-Cust Acct Suprvsn 30,942.75 7,476.33 (450.00)37,969.08
SUZ-W-20-02IPUC DR 1AttachmentPage 153 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jul 31, 2019
Run on 10/09/20 at 06:15 PM Style: UWGNEBS
Period Beginning Ending
50100920 Supv Lbr-A&G Ops Salaries 898,757.49 175,511.44 (3,085.36)1,071,183.5750100930Supv Lbr-A&G Misc Gen Exp 3,350.78 0.00 (624.63)2,726.1550100932Supv Lbr-A&G Maint Plnt 2,960.48 615.41 0.00 3,575.8950105600Drct Lbr-SOS Ops Sup & Eng 3,913.99 0.00 0.00 3,913.9950105611Drct Lbr-SOS Maint Strctrs 15,629.37 1,416.92 (138.69)16,907.6050105622725.80 0.00 0.00 725.8050105624Drct Lbr-Pump Ops Lbr & Exp 226,117.28 40,795.17 0.00 266,912.4550105631Drct Lbr-Pump Maint Strctrs 8,889.96 52.34 (27.20)8,915.1050105633Drct Lbr-Pump Maint Equip 96,798.85 16,732.86 0.00 113,531.7150105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 199,457.54 42,260.27 (552.84)241,164.9750105651Drct Lbr-Wtr Tmt Maint Strct 17,065.13 4,637.10 0.00 21,702.2350105652Drct Lbr-Wtr Tmt Maint Equip 28,599.47 5,209.73 0.00 33,809.2050105662Drct Lbr-T&D Ops Line Ex 282,866.11 34,961.33 (126.20)317,701.2450105663Drct Lbr-T&D Ops Meter Exp 79,663.29 16,414.49 (642.33)95,435.4550105665Drct Lbr-T&D Ops Misc Ex 37,185.60 12,361.60 (1,233.60)48,313.6050105671Drct Lbr-T&D Maint Strctrs 0.00 486.93 0.00 486.9350105673Drct Lbr-T&D Maint - Main 97,406.65 28,740.96 (805.75)125,341.8650105675Drct Lbr-T&D Maint - Services 83,977.62 8,748.41 (1,050.74)91,675.2950105676Drct Lbr-T&D Maint - Meters 9,865.21 1,776.86 (445.08)11,196.9950105677Drct Lbr-T&D Maint - Hydrants 7,967.69 469.46 0.00 8,437.1550105902Drct Lbr-Cust Acct Mtr Rdng 159,643.61 33,921.40 (597.34)192,967.6750105903Drct Lbr-Cust Acct Rcrds&Coll 317,236.43 54,462.67 (709.67)370,989.4350105904Drct Lbr-Custr Acct Uncoll 1,748.25 0.00 (582.75)1,165.5050105910Drct Lbr-Sales Exp Ops 66.01 0.00 0.00 66.0150105920Drct Lbr-A&G Ops Salaries 491,220.62 95,182.61 (9,877.63)576,525.6050105932Drct Lbr-A&G Maint Plnt 1,041.06 0.00 0.00 1,041.0650110600S L T-SOS Ops Sup & Eng 6,893.47 1,076.01 0.00 7,969.4850120624S L T out-Pump Ops Lbr & Exp 640.52 0.00 (236.99)403.5350120660S L T out-T&D Ops Sup&Eng 5,380.81 0.00 (782.74)4,598.0750120901S L T out-Cust Acct Suprvsn 425.15 0.00 (20.52)404.6350120920S L T out-A&G Ops Salaries (600,055.32)1,945.56 (104,024.19)(702,133.95)50125665 D L T out-T&D Ops Misc Ex (31,826.88)0.00 (5,674.57)(37,501.45)50125903 872.46 0.00 (13.37)859.0950125920D L T out-A&G Ops Salaries (473,364.47)5,632.42 (87,434.13)(555,166.18)50300600 Material-SOS Ops Sup & Eng 549.23 0.00 0.00 549.2350300611Material-SOS Maint Strctrs 20,449.26 544.85 0.00 20,994.1150300624Material-Pump Ops Lbr & Exp 10,110.11 72.50 (251.44)9,931.1750300631Material-Pump Maint Strctrs 1,114.87 59.12 0.00 1,173.9950300632Material-Pump Maint Pwr Prd 1,229.98 0.00 0.00 1,229.9850300633Material-Pump Maint Eq 17,141.75 1,997.30 0.00 19,139.0550300642Material-Wtr Tmt Ops Lbr&Exp 13,629.17 6,242.96 0.00 19,872.1350300651Material-Wtr Tmt Maint Strct 3,280.01 1,174.62 0.00 4,454.6350300652Material-Wtr Tmt Maint Equip 843.08 330.39 0.00 1,173.4750300662Material-T&D Ops Line Ex 6,373.16 29.52 0.00 6,402.6850300665Material-T&D Ops Misc Ex 0.00 396.77 0.00 396.7750300672Material-T&D Maint Rsrvrs&Stn 223.33 0.00 0.00 223.3350300673Material-T&D Maint - Main 12,566.83 4,077.94 0.00 16,644.7750300675Material-T&D Maint - Services 29,573.50 8,886.94 (924.45)37,535.9950300677Material-T&D Maint - Hydrants 5,288.91 1,609.97 0.00 6,898.8850300902Material-Cust Acct Mtr Rdng 1,896.41 0.00 0.00 1,896.4150300903Material-Cust Acct Rcrds&Coll 0.00 21.18 0.00 21.1850300930Material-A&G Ops-Misc Gen 39.20 0.00 0.00 39.2050300932Material-A&G Maint Plnt 5,788.48 894.05 (411.37)6,271.1650310604Rent-SOS Ops 1,257.89 0.00 0.00 1,257.8950310633Rent-Pump Maint Eq 167.56 0.00 0.00 167.5650310642Rent-Wtr Tmt Ops Lbr&Exp 92.22 0.00 0.00 92.2250310921Rent-A&G Ops Off Suppl&Exp 6,899.59 823.37 0.00 7,722.9650400601Out Servs-SOS Ops Lbr & Exp 1,676.12 0.00 0.00 1,676.1250400603Out Servs-SOS Ops Misc (1,300.00)0.00 0.00 (1,300.00)50400613 2,500.00 0.00 0.00 2,500.00504006242,218.11 329.13 0.00 2,547.2450400631Out Servs-Pump Maint Strctrs 3,779.16 162.00 0.00 3,941.1650400632Out Servs-Pump Maint Pwr Prd 34,073.52 3,316.22 0.00 37,389.7450400633Out Servs-Pump Maint Eq 9,310.10 8,815.97 0.00 18,126.0750400635Out Servs-Wtr Tmt Lab Testing 50,185.70 14,884.50 0.00 65,070.2050400642102.07 0.00 0.00 102.075040064317,331.30 0.00 0.00 17,331.3050400651Out Servs-Wtr Tmt Maint Strct 7,525.23 2,249.15 0.00 9,774.3850400652Out Servs-Wtr Tmt Maint Equip 16,222.00 0.00 0.00 16,222.0050400662Out Servs-T&D Ops Line Ex 13,041.94 2,343.11 0.00 15,385.0550400665Out Servs-T&D Ops Misc Ex 395.00 0.00 0.00 395.0050400673Out Servs-T&D Maint - Main 131.33 0.00 0.00 131.33504006752,128.53 1,163.10 0.00 3,291.6350400677146.77 0.00 0.00 146.7750400902Out Servs-Cust Acct Mtr Rdng 28,065.19 15,634.48 0.00 43,699.675040090341,364.51 6,078.37 0.00 47,442.8850400905Out Servs-Cust Acct Misc Exp 129.71 0.00 0.00 129.71504009201,992.80 1,134.00 0.00 3,126.8050400921(185.00)0.00 0.00 (185.00)50400923 Out Servs-A&G Ops 53,512.13 9,977.00 0.00 63,489.1350400932Out Servs-A&G Maint Plnt 2,245.60 549.25 (170.00)2,624.8550405903Print & Postage-Cust Acct Rcrd 141,070.99 24,623.90 0.00 165,694.89
SUZ-W-20-02IPUC DR 1AttachmentPage 154 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jul 31, 2019
Run on 10/09/20 at 06:15 PM Style: UWGNEBS
Period Beginning Ending
50610623 Prchsd Pwr-Pump Ops Fuel Pwr 853,097.96 311,219.40 0.00 1,164,317.36506106241,885.31 1,866.19 0.00 3,751.5050610643Prchsd Pwr-Wtr Tmt Ops Misc 183.38 0.00 0.00 183.3850610665Prchsd Pwr-T&D Ops Misc Ex 137,294.72 34,914.77 0.00 172,209.4950620626Utilities-Pump Ops Misc Exp 1,413.95 253.83 0.00 1,667.7850620633Utilities-Pump Maint Eq 1,003.56 58.46 0.00 1,062.0250620651Utilities-Wtr Tmt Maint Strct 13,349.54 775.56 0.00 14,125.1050620665Utilities-T&D Ops Misc Exp 5,948.82 685.60 0.00 6,634.4250620921Utilities-A&G Ops Off Suppl 10,973.42 1,489.68 0.00 12,463.1050620930Utilities-A&G Misc 2,740.65 534.93 0.00 3,275.585062564321,093.00 588.00 0.00 21,681.00506259300.00 257.62 0.00 257.6250635614Chmcals-SOS Maint Wlls&Spr 27,191.58 0.00 0.00 27,191.5850635626Chmcals-Pump Ops Misc Exp 39.15 0.00 0.00 39.1550635640785.33 0.00 0.00 785.3350635641129,856.86 67,537.47 0.00 197,394.33506356423,372.98 1,285.66 0.00 4,658.6450635651Chmcals-Wtr Tmt Maint Strctrs 0.00 1,325.90 0.00 1,325.9050635652Chmcals-Wtr Tmt Maint Equip 26.47 0.00 0.00 26.4750645000Trnsprt Cst-ES 411,940.87 63,472.35 0.00 475,413.22506456002,590.73 309.78 0.00 2,900.51506456012,303.17 595.27 0.00 2,898.4450645603Trnsprt Cst-SOS Ops Misc 344.89 0.00 0.00 344.8950645610182.86 0.00 0.00 182.8650645611Trnsprt Cst-SOS Maint Strctrs 1,559.43 187.52 0.00 1,746.95506456141,843.33 103.18 0.00 1,946.5150645620657.44 83.35 0.00 740.7950645622564.56 115.70 0.00 680.265064562429,408.73 4,383.33 0.00 33,792.0650645630471.67 86.86 0.00 558.5350645631Trnsprt Cst-Pump Maint Strctrs 1,213.81 10.63 0.00 1,224.4450645633Trnsprt Cst-Pump Maint Eq 9,846.91 1,523.18 0.00 11,370.0950645640877.06 140.85 0.00 1,017.915064564222,096.90 4,614.57 0.00 26,711.4750645651Trnsprt Cst-Wtr Tmt Maint Strc 1,902.19 346.33 0.00 2,248.5250645652Trnsprt Cst-Wtr Tmt Maint Eq 3,025.87 455.44 0.00 3,481.3150645660Trnsprt Cst-T&D Ops Sup&Eng 1,626.41 397.66 0.00 2,024.0750645662Trnsprt Cst-T&D Ops Line Ex 28,765.68 3,433.75 0.00 32,199.43506456638,036.42 1,473.64 0.00 9,510.0650645665Trnsprt Cst-T&D Ops Misc Ex 198.40 474.59 0.00 672.9950645670267.95 46.96 0.00 314.9150645671Trnsprt Cst-T&D Maint Strctrs 0.00 61.88 0.00 61.8850645673Trnsprt Cst-T&D Maint - Main 9,292.70 2,622.20 0.00 11,914.90506456758,360.08 1,082.17 0.00 9,442.2550645676Trnsprt Cst-T&D Maint - Meters 1,131.33 141.42 0.00 1,272.75506456771,001.51 68.49 0.00 1,070.0050645901Trnsprt Cst-Cust Acct Suprvsn 4,118.11 493.23 0.00 4,611.3450645902Trnsprt Cst-Cust Acct Mtr Rdng 16,807.39 2,947.74 0.00 19,755.135064590337,072.51 6,299.96 0.00 43,372.4750645904Trnsprt Cst-Custr Acct Uncolle 64.73 0.00 0.00 64.7350645910Trnsprt Cst-Sales Exp Ops 4.86 0.00 0.00 4.8650645920Trnsprt Cst-A&G Salaries 42,682.67 5,915.42 0.00 48,598.0950645930Trnsprt Cst-A&G Misc 242.70 0.00 0.00 242.7050645932Trnsprt Cst-A&G Maint Plnt 405.24 55.47 0.00 460.7150646000Transportation Cost -Trnsfrred (411,940.87)0.00 (63,472.35)(475,413.22)50650600 0.00 83.59 0.00 83.5950650603Office Exp-SOS Ops Misc 108.50 0.00 0.00 108.5050650624478.00 0.00 0.00 478.0050650626Office Exp-Pump Ops Misc Exp 20,059.87 3,619.13 0.00 23,679.0050650633Office Exp-Pump Maint Eq 531.27 0.00 0.00 531.2750650642582.17 0.00 0.00 582.1750650651Office Exp-Wtr Tmt Maint Strct 130.00 0.00 0.00 130.0050650661Office Exp-T&D Ops Strg Faclt 12,213.06 2,035.51 0.00 14,248.5750650662Office Exp-T&D Ops Line Ex 2,848.75 474.35 0.00 3,323.1050650665Office Exp-T&D Ops Misc Ex 0.00 792.23 0.00 792.2350650673Office Exp-T&D Maint - Main 106.56 36.94 0.00 143.5050650675Office Exp-T&D Maint-Services 3,814.30 870.25 (2,383.31)2,301.2450650902Office Exp-Cust Acct Mtr Rdng 13.00 0.00 0.00 13.00506509032,210.93 551.71 0.00 2,762.6450650910Office Exp - Sales Exp Ops 0.00 228.00 0.00 228.0050650920Office Exp-A&G Ops Salaries 8,857.78 3,481.10 0.00 12,338.8850650921Office Exp-A&G Ops Off Suppl 112,123.71 8,884.23 (133.37)120,874.575065092362,070.00 8,550.00 0.00 70,620.0050650926160.00 0.00 0.00 160.0050650930Office Exp-A&G Ops Misc Gen 66,262.04 7,246.72 (290.37)73,218.3950650932Office Exp-A&G Maint Plnt 8,497.97 1,595.23 (353.54)9,739.6650651660Advertising Exp-A&G 80,080.25 17,370.11 0.00 97,450.3650655614Misc Exp-SOS Maint Wlls&Spr 50.00 0.00 0.00 50.0050655631Misc Exp-Pump Maint Strctrs 118,422.32 30,041.93 0.00 148,464.2550655632Misc Exp-Pump Maint Pwr Prd 111.00 0.00 0.00 111.0050655651Misc Exp-Wtr Tmt Maint Strct 2,458.72 1,343.54 0.00 3,802.265065567230.00 0.00 0.00 30.00
SUZ-W-20-02IPUC DR 1AttachmentPage 155 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jul 31, 2019
Run on 10/09/20 at 06:15 PM Style: UWGNEBS
Period Beginning Ending
50655905 Misc Exp-Cust Acct Misc Exp (20.00)0.00 0.00 (20.00)70100403 Depreciation - Utility Plant 4,780,843.02 791,503.59 0.00 5,572,346.6170203408Real Estate Tax 1,026,781.68 171,130.28 0.00 1,197,911.9670250408Payroll Taxes 266,597.74 46,538.46 (10.14)313,126.06708004301,928,202.15 340,461.22 0.00 2,268,663.3870900419Interest income (21,605.71)0.00 (3,621.99)(25,227.70)71000431 Other interest (5,987.51)5,648.15 (1,051.80)(1,391.16)71010431 Other interest – Regulatory 3,579.11 606.60 0.00 4,185.7171050419AFUDC Gross Up (89,886.76)0.00 (19,959.04)(109,845.80)71051419 AFUDC Debt (125,073.44)0.00 (27,772.16)(152,845.60)71052419 AFUDC Equity (249,683.33)0.00 (55,441.33)(305,124.66)71251418 Misc Non Oper Rental Income (25,371.48)0.00 (4,164.28)(29,535.76)71253426 Non Recoverable (608,600.43)20,388.15 (138,343.52)(726,555.80)71255406 Amort of Util Plt Acquis Adj 10,356.00 2,200.00 (474.00)12,082.0071257426377,761.50 62,960.25 0.00 440,721.7571258426(216,892.52)0.00 (36,148.75)(253,041.27)80100409 Current-federal 1,325,981.26 56,259.86 0.00 1,382,241.1280150409Current-state 461,130.73 65,151.80 0.00 526,282.5480200410(210,516.62)763,380.34 0.00 552,863.7380250410Deferred-State Income taxes (125,305.73)272,055.75 0.00 146,750.0280400411Investment Tax Cr,amortization (24,120.00)0.00 (4,020.00)(28,140.00)90400904 131,137.37 28,290.91 (487.09)158,941.19908509231,813,188.15 338,473.52 (544.39)2,151,117.289089042613,843.13 285.14 (781.63)13,346.6490950000F B T-ES (1,542,781.96)378.31 (178,178.32)(1,720,581.97)90950600 F B T-SOS Ops Sup & Eng 11,342.53 990.77 0.00 12,333.3090950601F B T-SOS Ops Lbr & Exp 10,428.27 1,903.59 0.00 12,331.8690950603F B T-SOS Ops Misc 1,299.49 0.00 0.00 1,299.4990950610F B T-SOS Maint Sup & Eng 654.89 0.00 0.00 654.8990950611F B T-SOS Maint Strctrs 6,664.55 599.65 0.00 7,264.2090950614F B T-SOS Maint Wlls&Spr 7,948.74 329.99 0.00 8,278.7390950620F B T-Pump Ops Sup & Eng 2,859.24 266.56 0.00 3,125.8090950622F B T-Pump Ops Pwr Prd Lbr 2,381.19 369.98 0.00 2,751.1790950624F B T-Pump Ops Lbr & Exp 128,632.94 14,017.44 0.00 142,650.3890950630F B T-Pump Maint Sup&Eng 2,081.90 277.77 0.00 2,359.6790950631F B T-Pump Maint Strctrs 5,450.70 34.03 0.00 5,484.7390950633F B T-Pump Maint Eq 42,579.30 4,870.96 0.00 47,450.2690950640F B T-Wtr Tmt Ops Sup&Eng 3,834.61 450.44 0.00 4,285.0590950642F B T-Wtr Tmt Ops Lbr&Exp 97,339.11 14,756.90 0.00 112,096.0190950651F B T-Wtr Tmt Maint Strct 7,864.03 1,107.50 0.00 8,971.5390950652F B T-Wtr Tmt Maint Equip 12,936.82 1,456.42 0.00 14,393.2490950660F B T-T&D Ops Sup&Eng 7,059.44 1,271.66 0.00 8,331.1090950662F B T-T&D Ops Line Ex 121,472.52 10,980.79 0.00 132,453.3190950663F B T-T&D Ops Meter Exp 35,183.15 4,712.53 0.00 39,895.6890950665F B T-T&D Ops Misc Ex 1,159.93 1,517.69 0.00 2,677.6290950670F B T-T&D Maint Sup & Eng 1,149.21 150.14 0.00 1,299.3590950671F B T-T&D Maint Strctrs 0.00 197.87 0.00 197.8790950673F B T-T&D Maint - Main 40,627.62 8,385.52 0.00 49,013.1490950675F B T-T&D Maint - Services 35,888.37 3,460.67 0.00 39,349.0490950676F B T-T&D Maint - Meters 5,245.56 452.23 0.00 5,697.7990950677F B T-T&D Maint - Hydrants 4,602.72 219.02 0.00 4,821.7490950901F B T-Cust Acct Suprvsn 17,456.36 1,577.30 0.00 19,033.6690950902F B T-Cust Acct Mtr Rdng 72,545.46 9,426.53 0.00 81,971.9990950903F B T-Cust Acct Rcrds&Coll 161,888.44 20,146.63 0.00 182,035.0790950904F B T-Custr Acct Uncoll 378.42 0.00 0.00 378.4290950910F B T -Sales Exp Ops 21.22 0.00 0.00 21.2290950920F B T-A&G Salaries 185,822.15 18,916.87 0.00 204,739.0290950930F B T-A&G Misc 1,173.05 0.00 0.00 1,173.0590950932F B T-A&G Maint Plnt 1,757.61 177.39 0.00 1,935.0091400924Liability Insurance-A&G Ops 100.00 0.00 0.00 100.0091460925104,698.66 5,060.06 0.00 109,758.7291500926Pension-A&G Ops 250,830.00 41,805.00 0.00 292,635.009155092690,573.01 15,095.50 0.00 105,668.5191700926701,717.92 50,296.28 (1,747.85)750,266.3591800926128,364.62 20,762.69 0.00 149,127.3191850000Other Employee Benefits-ES 8,126.61 0.00 0.00 8,126.6191860926(393.88)3,327.48 0.00 2,933.609190092861,068.72 0.00 0.00 61,068.72920529305,862.90 977.15 0.00 6,840.059205367227,884.37 4,647.40 0.00 32,531.779206493019,330.01 3,356.89 0.00 22,686.9092200620638.93 0.00 0.00 638.9392200624104.78 0.00 0.00 104.7892200632102.69 0.00 0.00 102.6992200633Uni&Sfty Eq-Pump Maint Eq 104.59 0.00 0.00 104.5992200662Uni&Sfty Eq-T&D Ops Line Ex 746.41 0.00 0.00 746.4192200673Uni&Sfty Eq-T&D Maint - Main 33.91 49.24 0.00922006752,137.31 1,119.25 0.0092200902295.39 0.00 0.0092200903635.96 171.18 0.009220092111,840.09 6,329.32 0.00 18,169.419220093022,395.52 8,273.30 0.00 30,668.82
SUZ-W-20-02IPUC DR 1AttachmentPage 156 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jul 31, 2019
Run on 10/09/20 at 06:15 PM Style: UWGNEBS
Period Beginning Ending
92300930 Bank Charges-A&G Ops Misc Gen 5,628.64 1,172.45 0.00 6,801.0992600930(7,462.19)0.00 0.00 (7,462.19)92600932 20,966.37 2,390.09 0.00 23,356.46UW All Accounts 0.00 16,605,085.90 (16,605,085.93)0.00
SUZ-W-20-02IPUC DR 1AttachmentPage 157 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Aug 31, 2019
Run on 10/09/20 at 06:18 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 453,655,640.97 1,009,869.28 (65,454.80)454,600,055.4510600000Cnstrction Csts Not Classified 9,903,864.55 312,393.83 (1,135,178.67)9,081,079.7110700000Construction work in progress 18,642,127.27 2,645,706.03 (875,692.03)20,412,141.2710750000CWIP – Suspense 307.93 13,407.36 (307.93)13,407.3610800000Utility Accumulated Depr (128,177,737.74)65,454.80 (792,768.53)(128,905,051.47)10810000 Retirement work in progress 623,733.36 56,137.52 (44,529.86)635,341.0210900000Accumulated Cost of Removal 1,973,884.83 42,135.61 0.00 2,016,020.4411100000Utility Accumulated Depr -CIAC (40,310,331.41)0.00 (246,732.29)(40,557,063.70)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (206,907.18)474.00 (2,200.00)(208,633.18)12100000 Non-Utility Property 11,053.83 0.00 0.00 11,053.8313120000Collections41,000.00 0.00 0.00 41,000.0013501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 2,826,277.36 1,045,733.97 0.00 3,872,011.3314201000AR Cash Accrual (1,468,659.27)75,517.15 0.00 (1,393,142.12)14309000 Accounts Receivable-Other 8,895.61 0.00 0.00 8,895.6114400000Provision Uncllctble Acct (Cr)(371,000.00)0.00 0.00 (371,000.00)14410000 Provision Uncllctble Acct-Othr (11,000.00)0.00 0.00 (11,000.00)14605000 IC Money Pool Receivable 0.00 475,395.83 (475,395.82)0.0114606000Utility Money Pool Receivable (6,961,363.81)3,090,824.17 (1,586.03)(3,872,125.67)14610000 SW IC Receivable (net)(530,077.32)0.00 (53,146.15)(583,223.47)15000000 Capital&Maint Inv Nonexempt 111,955.78 0.00 0.00 111,955.7815010000317,744.66 0.00 0.00 317,744.6615020000Other Inventory 41,181.97 8,712.67 0.00 49,894.6415030000Chemical Inventory 95,079.78 10,038.76 (22,107.98)83,010.5616599000Prepaid Expenses-Other 16,000.00 0.00 (8,000.00)8,000.0017300000Unbilled Revenue 8,626,308.00 157,290.00 0.00 8,783,598.0018300000Prelim Survey and Inv. Chrgs 892,456.23 256,042.19 (21,038.15)1,127,460.2718404000Clearing - Capital Work Order (2.13)0.06 (335.13)(337.20)18609000 2,176,382.08 3,628.03 0.00 2,180,010.11186200001,462,502.32 0.00 0.00 1,462,502.3218621000Dfrrd Relocation Exp - Approve 16,611.60 0.00 (977.15)15,634.45186230001,429,824.47 20,804.33 0.00 1,450,628.8018625000Deferred Pwr Costs - Approved 0.89 0.00 0.00 0.8918650000(485,479.86)0.00 (4,647.39)(490,127.25)18653000 (351,194.77)0.00 (3,404.41)(354,599.18)18680000 Deferred rate charges (0.04)0.00 0.00 (0.04)18698000 Other Reg Assets- Acquisitions 358,607.08 25,978.23 0.00 384,585.3118699000Other Regulatory Assets 11,178.08 918.00 (46.00)12,050.0818714000641,490.02 4,979.35 0.00 646,469.3719010000Def. Federal Inc Taxes- Other (112,339.59)0.00 0.00 (112,339.59)19012000 Def State Income Taxes- Other 51,404.37 0.00 0.00 51,404.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019101000Def. FIT-FAS109 ITC 104,895.40 0.00 (844.20)104,051.2019103000Def. FIT-F71/F109 G/U ITC 48,231.36 0.00 (297.48)47,933.8819131000Def.SIT-FAS109 ITC 45,987.62 0.00 (224.41)45,763.2119132000Def. SIT-F71/F109 G/U ITC 32,857.14 0.00 (23.77)32,833.3720100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (81,437,834.97)0.00 0.00 (81,437,834.97)21600000 RE - Cumulated Income (104,603,957.44)0.00 0.00 (104,603,957.44)21800000 AOCI - Pension 8,259,974.79 0.00 0.00 8,259,974.7921805000AOCI - PBOP (1,287,164.03)0.00 0.00 (1,287,164.03)23200000 Accounts Payable (1,093,793.24)606,145.05 (1,335,700.69)(1,823,348.88)23210000 Accounts Payable Reversing (86,126.66)2,997.69 (45,048.53)(128,177.50)23211000 (171,892.94)21,109.60 (21,109.60)(171,892.94)23220000 AP - Inventory Accrued 1,339.36 335.00 0.00 1,674.3623601000Property Taxes Accrued (1,197,911.96)0.00 (171,130.28)(1,369,042.24)23610000 Franchise taxes Accrued (148,387.38)148,351.67 (162,640.48)(162,676.19)23641000 Federal Income Tax Accrued (4,994,533.87)0.00 (2,316,626.69)(7,311,160.56)23651000 State Income Tax Accrued (4,043,610.59)0.00 (852,548.78)(4,896,159.37)23661000 FICA Tax Accrued (24,842.94)267.54 (3,458.87)(28,034.27)23662000 (36.67)26.76 (10.06)(19.97)23663000 (538.83)136.73 (28.61)(430.71)23670000 Sales & Use Taxes Accrued (46,368.88)6,862.07 (3,223.52)(42,730.33)23699000 Other Accrued Taxes 32,382.59 0.00 (27,972.12)4,410.4724205000Accrued - Payroll (331,069.77)34,526.30 (88,491.88)(385,035.35)24215000 Accrued - Power (474,974.27)0.00 (34,734.65)(509,708.92)24225000 Accrued - Purchased Water (531.63)531.63 0.00 0.0024245000Accrued - Vacation (31,369.00)0.00 0.00 (31,369.00)24246000 Accrued - Bonus (177,574.88)0.00 (25,367.84)(202,942.72)24247000 Accrued - Employee Related (3,084.50)0.00 (934.59)(4,019.09)24248000 Accr - Employee Related Other (15,024.96)14,009.05 (20,178.93)(21,194.84)24299000 Accrued Other 9,221.16 0.00 0.00 9,221.1624301000Employee W/hg-401K (44.68)52,334.76 (52,334.76)(44.68)24306000 Employee withholding – PAC (50.00)10.00 (10.00)(50.00)24330000 Employee Withholding- Other (115.00)0.00 0.00 (115.00)25200000 Advances for Construction (5,165,794.54)0.00 0.00 (5,165,794.54)25200001 CWIP non-taxable advances 509,505.06 0.00 0.00 509,505.0625201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (2,129,402.00)0.00 0.00 (2,129,402.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 158 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Aug 31, 2019
Run on 10/09/20 at 06:18 PM Style: UWGNEBS
Period Beginning Ending
25317000 Reg Liab-NewFedRate2018portion (214,519.19)0.00 (608.32)(215,127.51)25340000 PBOP Liability - Trustee (3,047,141.42)21,053.25 0.00 (3,026,088.17)25380000 Other Deferred Credits (303,083.13)0.00 0.00 (303,083.13)25390000 Accrued SE LTIP (10,720.00)0.00 (383.00)(11,103.00)25402000 DefRegLiab F71/F109-Fed:ITC (231,969.52)1,389.86 0.00 (230,579.66)25500000 Deferred ITC (587,494.00)4,020.00 0.00 (583,474.00)26310000 Pension Accrued (7,828,680.72)0.00 (104,765.25)(7,933,445.97)27100000 Contribution in Aid of Cnstrct (120,001,409.38)0.00 0.00 (120,001,409.38)27100001 CWIP non-taxable CIAC (2,245,996.75)0.00 0.00 (2,245,996.75)27100002 In Service non-taxable CIAC (91,471.62)0.00 0.00 (91,471.62)27101000 Taxable CIAC - Serv Laterals (9,619,427.43)0.00 (394,489.62)(10,013,917.05)27101001 CWIP taxable CIAC (3,570,793.48)56,800.98 (268,857.60)(3,782,850.10)27101002 In Service taxable CIAC (923,031.72)394,489.62 (37,760.63)(566,302.73)27110000 40,310,331.41 246,732.29 0.00 40,557,063.7028203000Def. FIT-MACRS (9,225,671.97)0.00 0.00 (9,225,671.97)28206000 Def. FIT- OCI Pension/PBOP 1,861,085.40 0.00 0.00 1,861,085.4028211000Def. FIT Benefit on DSIT 392,683.59 0.00 0.00 392,683.5928300000Def. FIT-Other (718,275.54)1,329,809.54 0.00 611,534.0028301000Def. FIT-Tank Painting (271,359.00)0.00 0.00 (271,359.00)28302000 Def. FIT-Rate Expenses (4,572.00)0.00 0.00 (4,572.00)28303000 Def. FIT-Deferred Charges (196,855.35)0.00 0.00 (196,855.35)28304000 Def. FIT-Relocation Expense (9,137.00)0.00 0.00 (9,137.00)28305000 Def. FIT-M_S Fees 23,642.14 0.00 0.00 23,642.1428306000Def. FIT-Pensions (980,695.10)0.00 0.00 (980,695.10)28307000 Def. FIT-PEBOP 709,671.85 0.00 0.00 709,671.8528308000Def. FIT-Cost of Removal (1,075,693.75)0.00 0.00 (1,075,693.75)28310000 Def. FIT-Uncollectibles 122,031.00 0.00 0.00 122,031.0028311000Def. FIT-Injuries and Damages 310,942.00 0.00 0.00 310,942.0028312000Def. FIT - AFUDC Equity (527,918.43)0.00 0.00 (527,918.43)28313000 Def. FIT - AFUDC Equity GU (363,228.57)0.00 0.00 (363,228.57)28314000 (439,664.41)0.00 0.00 (439,664.41)28350000 Def. SIT- Other (261,351.93)539,919.01 0.00 278,567.0828353000Def. SIT - Tank Painting (66,923.00)0.00 0.00 (66,923.00)28354000 Def. SIT-Pensions (224,788.00)0.00 0.00 (224,788.00)28355000 Def. SIT-Post Retrmnt Benefits 332,111.72 0.00 0.00 332,111.7228356000Def. SIT-AFUDC Equity (126,389.19)0.00 0.00 (126,389.19)28357000 Def. SIT-Excess Depreciation (1,328,820.08)0.00 0.00 (1,328,820.08)28358000 Def. SIT- Cost of Removal (245,169.71)0.00 0.00 (245,169.71)28359000 Def. SIT- Relocation (1,708.00)0.00 0.00 (1,708.00)28360000 Def. SIT- OCI Pension/PBOP 635,121.84 0.00 0.00 635,121.842836300013,523.04 0.00 0.00 13,523.0428364000Def. SIT - AFUDC Equity GU (74,904.53)0.00 0.00 (74,904.53)28365000 (109,100.24)0.00 0.00 (109,100.24)28405000 3,542,443.34 0.00 0.00 3,542,443.34284060001,185,064.22 114,360.07 0.00 1,299,424.292840800056,466.13 0.00 (14,800.52)41,665.6140105461(7,849,829.36)0.00 (3,477,594.61)(11,327,423.97)40106461 Meter Sale-Residential facili (6,343,545.78)0.00 (1,030,351.35)(7,373,897.13)40110461 (4,623,330.42)0.00 (1,835,941.56)(6,459,271.98)40111461 Meter Sale-Commercial facility (1,368,950.31)0.00 (211,510.56)(1,580,460.87)40120461 (49,491.49)0.00 (11,436.09)(60,927.58)40121461 Meter Sale-public auth fac (16,780.90)0.00 (1,670.66)(18,451.56)40130474 Surcharges (42,977.63)0.00 0.00 (42,977.63)40136461 (25,288.42)0.00 (5,321.79)(30,610.21)40137461 (68,042.49)0.00 (719.28)(68,761.77)40140462 Private Fire protection facili (631,338.08)0.00 (116,441.08)(747,779.16)40145463 Public Fire protection facilit (3,535.94)0.00 0.00 (3,535.94)40200471 Miscellaneous service revenue (9,454.15)0.00 (1,820.00)(11,274.15)40245471 Turn on fees (14,240.00)0.00 (3,865.00)(18,105.00)40300474 (5,529,722.00)0.00 (200,176.00)(5,729,898.00)40301474 Reg Unbill facility charge rev (110,723.00)42,886.00 0.00 (67,837.00)50000000 Payroll Clearing 0.00 628,716.25 (628,716.25)0.0050100600Supv Lbr-SOS Ops Sup & Eng 14,738.39 3,281.55 (180.00)17,839.9450100601Supv Lbr-SOS Ops Lbr & Exp 30,288.09 5,368.35 (425.99)35,230.4550100603Supv Lbr-SOS Ops Misc 2,336.51 0.00 0.00 2,336.51501006101,254.69 0.00 0.00 1,254.6950100614Supv Lbr-SOS Maint Wlls&Spr 22,385.77 1,333.61 0.00 23,719.38501006207,342.69 1,297.25 0.00 8,639.94501006227,112.97 2,032.28 (231.75)8,913.5050100624Supv Lbr-Pump Ops Lbr & Exp 54,318.31 8,140.77 (766.90)61,692.18501006305,907.30 1,187.19 0.00 7,094.4950100631Supv Lbr-Pump Maint Strctrs 1,672.92 0.00 0.00 1,672.925010064010,157.50 2,192.11 0.00 12,349.615010064238,487.49 5,726.35 0.00 44,213.8450100660Supv Lbr-T&D Ops Sup&Eng 17,261.90 10,006.61 (2,091.83)25,176.6850100662Supv Lbr-T&D Ops Line Exp 2,439.11 0.00 0.00 2,439.1150100670Supv Lbr-T&D Maint Sup &Eng 3,117.44 819.31 0.00 3,936.7550100671Supv Lbr-T&D Maint Strctrs 456.92 1,246.16 (664.61)1,038.47501006720.00 969.24 (969.24)0.0050100673Supv Lbr-T&D Maint - Main 3,049.37 0.00 (412.00)2,637.3750100675Supv Lbr-T&D Maint - Services 6,950.54 1,045.85 (231.75)7,764.6450100901Supv Lbr-Cust Acct Suprvsn 37,969.08 6,633.33 (195.00)44,407.41
SUZ-W-20-02IPUC DR 1AttachmentPage 159 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Aug 31, 2019
Run on 10/09/20 at 06:18 PM Style: UWGNEBS
Period Beginning Ending
50100920 Supv Lbr-A&G Ops Salaries 1,071,183.57 184,232.91 (14,109.95)1,241,306.5350100930Supv Lbr-A&G Misc Gen Exp 2,726.15 0.00 0.00 2,726.1550100932Supv Lbr-A&G Maint Plnt 3,575.89 474.41 0.00 4,050.3050105600Drct Lbr-SOS Ops Sup & Eng 3,913.99 0.00 0.00 3,913.9950105611Drct Lbr-SOS Maint Strctrs 16,907.60 1,396.86 (256.94)18,047.5250105622725.80 0.00 0.00 725.8050105624Drct Lbr-Pump Ops Lbr & Exp 266,912.45 39,101.56 (2,929.86)303,084.1550105631Drct Lbr-Pump Maint Strctrs 8,915.10 482.07 0.00 9,397.1750105633Drct Lbr-Pump Maint Equip 113,531.71 19,480.25 (130.77)132,881.1950105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 241,164.97 45,578.52 (2,953.44)283,790.0550105651Drct Lbr-Wtr Tmt Maint Strct 21,702.23 8,208.90 (94.58)29,816.5550105652Drct Lbr-Wtr Tmt Maint Equip 33,809.20 7,547.34 0.00 41,356.5450105662Drct Lbr-T&D Ops Line Ex 317,701.24 19,781.12 (412.30)337,070.0650105663Drct Lbr-T&D Ops Meter Exp 95,435.45 15,908.23 (1,665.10)109,678.5850105665Drct Lbr-T&D Ops Misc Ex 48,313.60 10,664.17 (335.13)58,642.6450105671Drct Lbr-T&D Maint Strctrs 486.93 0.00 (191.82)295.1150105673Drct Lbr-T&D Maint - Main 125,341.86 28,674.59 (2,925.17)151,091.2850105675Drct Lbr-T&D Maint - Services 91,675.29 11,597.13 (673.40)102,599.0250105676Drct Lbr-T&D Maint - Meters 11,196.99 289.70 (282.77)11,203.9250105677Drct Lbr-T&D Maint - Hydrants 8,437.15 7,141.42 0.00 15,578.5750105902Drct Lbr-Cust Acct Mtr Rdng 192,967.67 22,421.64 (2,664.19)212,725.1250105903Drct Lbr-Cust Acct Rcrds&Coll 370,989.43 55,391.57 (1,273.97)425,107.0350105904Drct Lbr-Custr Acct Uncoll 1,165.50 0.00 0.00 1,165.5050105910Drct Lbr-Sales Exp Ops 66.01 0.00 0.00 66.0150105920Drct Lbr-A&G Ops Salaries 576,525.60 102,471.92 (13,447.97)665,549.5550105932Drct Lbr-A&G Maint Plnt 1,041.06 0.00 0.00 1,041.0650110600S L T-SOS Ops Sup & Eng 7,969.48 1,058.02 0.00 9,027.5050120624S L T out-Pump Ops Lbr & Exp 403.53 0.00 (236.99)166.5450120660S L T out-T&D Ops Sup&Eng 4,598.07 0.00 (782.74)3,815.3350120901S L T out-Cust Acct Suprvsn 404.63 0.00 (20.52)384.1150120920S L T out-A&G Ops Salaries (702,133.95)808.49 (99,315.11)(800,640.57)50125665 D L T out-T&D Ops Misc Ex (37,501.45)0.00 (5,427.83)(42,929.28)50125903 859.09 0.00 (13.37)845.7250125920D L T out-A&G Ops Salaries (555,166.18)9,295.91 (94,966.63)(640,836.90)50300600 Material-SOS Ops Sup & Eng 549.23 0.00 0.00 549.2350300611Material-SOS Maint Strctrs 20,994.11 434.29 0.00 21,428.4050300624Material-Pump Ops Lbr & Exp 9,931.17 343.95 0.00 10,275.1250300631Material-Pump Maint Strctrs 1,173.99 267.20 0.00 1,441.1950300632Material-Pump Maint Pwr Prd 1,229.98 0.00 0.00 1,229.9850300633Material-Pump Maint Eq 19,139.05 2,014.81 0.00 21,153.8650300642Material-Wtr Tmt Ops Lbr&Exp 19,872.13 710.00 0.00 20,582.1350300651Material-Wtr Tmt Maint Strct 4,454.63 706.66 0.00 5,161.2950300652Material-Wtr Tmt Maint Equip 1,173.47 355.89 0.00 1,529.3650300662Material-T&D Ops Line Ex 6,402.68 410.05 0.00 6,812.7350300665Material-T&D Ops Misc Ex 396.77 977.60 0.00 1,374.3750300672Material-T&D Maint Rsrvrs&Stn 223.33 0.00 0.00 223.3350300673Material-T&D Maint - Main 16,644.77 3,181.44 0.00 19,826.2150300675Material-T&D Maint - Services 37,535.99 3,140.33 (6,233.45)34,442.8750300677Material-T&D Maint - Hydrants 6,898.88 157.86 0.00 7,056.7450300902Material-Cust Acct Mtr Rdng 1,896.41 0.00 0.00 1,896.4150300903Material-Cust Acct Rcrds&Coll 21.18 0.00 0.00 21.1850300930Material-A&G Ops-Misc Gen 39.20 0.00 0.00 39.2050300932Material-A&G Maint Plnt 6,271.16 162.74 0.00 6,433.9050310604Rent-SOS Ops 1,257.89 0.00 0.00 1,257.8950310633Rent-Pump Maint Eq 167.56 0.00 0.00 167.5650310642Rent-Wtr Tmt Ops Lbr&Exp 92.22 0.00 0.00 92.2250310921Rent-A&G Ops Off Suppl&Exp 7,722.96 119.54 0.00 7,842.5050400601Out Servs-SOS Ops Lbr & Exp 1,676.12 0.00 0.00 1,676.1250400603Out Servs-SOS Ops Misc (1,300.00)0.00 0.00 (1,300.00)50400613 2,500.00 0.00 0.00 2,500.00504006242,547.24 136.46 0.00 2,683.7050400631Out Servs-Pump Maint Strctrs 3,941.16 529.50 0.00 4,470.6650400632Out Servs-Pump Maint Pwr Prd 37,389.74 17,332.20 0.00 54,721.9450400633Out Servs-Pump Maint Eq 18,126.07 3,150.38 0.00 21,276.4550400635Out Servs-Wtr Tmt Lab Testing 65,070.20 19,626.50 0.00 84,696.7050400642102.07 0.00 0.00 102.075040064317,331.30 0.00 0.00 17,331.3050400651Out Servs-Wtr Tmt Maint Strct 9,774.38 908.10 0.00 10,682.4850400652Out Servs-Wtr Tmt Maint Equip 16,222.00 797.00 0.00 17,019.0050400662Out Servs-T&D Ops Line Ex 15,385.05 4,657.58 0.00 20,042.6350400665Out Servs-T&D Ops Misc Ex 395.00 0.00 0.00 395.0050400673Out Servs-T&D Maint - Main 131.33 207.01 0.00 338.34504006753,291.63 0.00 (1,003.05)2,288.5850400677146.77 0.00 0.00 146.7750400902Out Servs-Cust Acct Mtr Rdng 43,699.67 4,172.48 (582.17)47,289.985040090347,442.88 5,759.49 0.00 53,202.3750400905Out Servs-Cust Acct Misc Exp 129.71 0.00 0.00 129.71504009203,126.80 3,240.00 0.00 6,366.8050400921(185.00)0.00 0.00 (185.00)50400923 Out Servs-A&G Ops 63,489.13 7,157.93 0.00 70,647.0650400932Out Servs-A&G Maint Plnt 2,624.85 120.00 0.00 2,744.8550405903Print & Postage-Cust Acct Rcrd 165,694.89 26,628.61 0.00 192,323.50
SUZ-W-20-02IPUC DR 1AttachmentPage 160 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Aug 31, 2019
Run on 10/09/20 at 06:18 PM Style: UWGNEBS
Period Beginning Ending
50610623 Prchsd Pwr-Pump Ops Fuel Pwr 1,164,317.36 287,357.21 0.00 1,451,674.57506106243,751.50 4,287.66 0.00 8,039.1650610643Prchsd Pwr-Wtr Tmt Ops Misc 183.38 0.00 0.00 183.3850610665Prchsd Pwr-T&D Ops Misc Ex 172,209.49 51,543.76 0.00 223,753.2550620626Utilities-Pump Ops Misc Exp 1,667.78 236.53 0.00 1,904.3150620633Utilities-Pump Maint Eq 1,062.02 73.20 0.00 1,135.2250620651Utilities-Wtr Tmt Maint Strct 14,125.10 702.60 0.00 14,827.7050620665Utilities-T&D Ops Misc Exp 6,634.42 742.65 0.00 7,377.0750620921Utilities-A&G Ops Off Suppl 12,463.10 1,705.24 0.00 14,168.3450620930Utilities-A&G Misc 3,275.58 539.42 0.00 3,815.005062564321,681.00 0.00 0.00 21,681.0050625930257.62 0.00 0.00 257.6250635614Chmcals-SOS Maint Wlls&Spr 27,191.58 0.00 0.00 27,191.5850635626Chmcals-Pump Ops Misc Exp 39.15 0.00 0.00 39.1550635640785.33 0.00 0.00 785.3350635641197,394.33 70,230.63 0.00 267,624.96506356424,658.64 427.07 0.00 5,085.7150635651Chmcals-Wtr Tmt Maint Strctrs 1,325.90 0.00 0.00 1,325.9050635652Chmcals-Wtr Tmt Maint Equip 26.47 0.00 0.00 26.4750645000Trnsprt Cst-ES 475,413.22 53,244.70 0.00 528,657.92506456002,900.51 308.53 0.00 3,209.04506456012,898.44 436.67 0.00 3,335.1150645603Trnsprt Cst-SOS Ops Misc 344.89 0.00 0.00 344.8950645610182.86 0.00 0.00 182.8650645611Trnsprt Cst-SOS Maint Strctrs 1,746.95 116.19 0.00 1,863.14506456141,946.51 100.13 0.00 2,046.6450645620740.79 92.17 0.00 832.9650645622680.26 127.92 0.00 808.185064562433,792.06 3,446.47 0.00 37,238.5350645630558.53 87.61 0.00 646.1450645631Trnsprt Cst-Pump Maint Strctrs 1,224.44 27.98 0.00 1,252.4250645633Trnsprt Cst-Pump Maint Eq 11,370.09 1,460.34 0.00 12,830.43506456401,017.91 155.74 0.00 1,173.655064564226,711.47 3,858.56 0.00 30,570.0350645651Trnsprt Cst-Wtr Tmt Maint Strc 2,248.52 522.56 0.00 2,771.0850645652Trnsprt Cst-Wtr Tmt Maint Eq 3,481.31 527.11 0.00 4,008.4250645660Trnsprt Cst-T&D Ops Sup&Eng 2,024.07 439.00 0.00 2,463.0750645662Trnsprt Cst-T&D Ops Line Ex 32,199.43 2,038.20 0.00 34,237.63506456639,510.06 1,182.38 0.00 10,692.4450645665Trnsprt Cst-T&D Ops Misc Ex 672.99 397.40 0.00 1,070.3950645670314.91 56.45 0.00 371.3650645671Trnsprt Cst-T&D Maint Strctrs 61.88 49.68 0.00 111.5650645673Trnsprt Cst-T&D Maint - Main 11,914.90 2,106.29 0.00 14,021.19506456759,442.25 948.82 0.00 10,391.0750645676Trnsprt Cst-T&D Maint - Meters 1,272.75 43.91 0.00 1,316.66506456771,070.00 387.12 0.00 1,457.1250645901Trnsprt Cst-Cust Acct Suprvsn 4,611.34 376.72 0.00 4,988.0650645902Trnsprt Cst-Cust Acct Mtr Rdng 19,755.13 1,917.99 0.00 21,673.125064590343,372.47 5,299.29 0.00 48,671.7650645904Trnsprt Cst-Custr Acct Uncolle 64.73 0.00 0.00 64.7350645910Trnsprt Cst-Sales Exp Ops 4.86 0.00 0.00 4.8650645920Trnsprt Cst-A&G Salaries 48,598.09 5,207.78 0.00 53,805.8750645930Trnsprt Cst-A&G Misc 242.70 0.00 0.00 242.7050645932Trnsprt Cst-A&G Maint Plnt 460.71 41.40 0.00 502.1150646000Transportation Cost -Trnsfrred (475,413.22)0.00 (53,244.70)(528,657.92)50650600 83.59 182.52 (40.42)225.6950650603Office Exp-SOS Ops Misc 108.50 0.00 0.00 108.5050650624478.00 136.80 0.00 614.8050650626Office Exp-Pump Ops Misc Exp 23,679.00 3,054.18 0.00 26,733.1850650633Office Exp-Pump Maint Eq 531.27 1,261.42 0.00 1,792.6950650642582.17 30.00 0.00 612.1750650651Office Exp-Wtr Tmt Maint Strct 130.00 0.00 0.00 130.00506506520.00 29.55 0.00 29.5550650661Office Exp-T&D Ops Strg Faclt 14,248.57 2,035.51 0.00 16,284.0850650662Office Exp-T&D Ops Line Ex 3,323.10 478.28 0.00 3,801.3850650665Office Exp-T&D Ops Misc Ex 792.23 235.85 (461.02)567.0650650673Office Exp-T&D Maint - Main 143.50 0.00 0.00 143.5050650675Office Exp-T&D Maint-Services 2,301.24 746.97 (580.25)2,467.9650650902Office Exp-Cust Acct Mtr Rdng 13.00 0.00 0.00 13.00506509032,762.64 34,816.62 0.00 37,579.2650650910Office Exp - Sales Exp Ops 228.00 0.00 0.00 228.0050650920Office Exp-A&G Ops Salaries 12,338.88 1,732.84 (116.47)13,955.2550650921Office Exp-A&G Ops Off Suppl 120,874.57 22,736.76 0.00 143,611.335065092370,620.00 8,000.00 0.00 78,620.0050650926160.00 0.00 0.00 160.0050650930Office Exp-A&G Ops Misc Gen 73,218.39 3,174.00 (558.19)75,834.2050650932Office Exp-A&G Maint Plnt 9,739.66 2,911.86 0.00 12,651.5250651660Advertising Exp-A&G 97,450.36 8,283.38 0.00 105,733.7450655614Misc Exp-SOS Maint Wlls&Spr 50.00 0.00 0.00 50.0050655631Misc Exp-Pump Maint Strctrs 148,464.25 17,272.16 0.00 165,736.4150655632Misc Exp-Pump Maint Pwr Prd 111.00 650.00 0.00 761.0050655651Misc Exp-Wtr Tmt Maint Strct 3,802.26 388.80 0.00 4,191.06
SUZ-W-20-02IPUC DR 1AttachmentPage 161 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Aug 31, 2019
Run on 10/09/20 at 06:18 PM Style: UWGNEBS
Period Beginning Ending
50655675 Misc Exp-T&D Maint - Services 477.12 0.00 0.00 477.1250655905Misc Exp-Cust Acct Misc Exp (20.00)0.00 0.00 (20.00)70100403 Depreciation - Utility Plant 5,572,346.61 792,768.53 0.00 6,365,115.1470203408Real Estate Tax 1,197,911.96 171,130.28 0.00 1,369,042.2470250408Payroll Taxes 313,126.06 42,868.00 (16.31)355,977.75708004302,268,663.38 322,953.86 0.00 2,591,617.2570900419Interest income (25,227.70)0.00 (3,628.03)(28,855.73)71000431 Other interest (1,391.16)0.00 (1,069.36)(2,460.52)71010431 Other interest – Regulatory 4,185.71 608.32 0.00 4,794.0371050419AFUDC Gross Up (109,845.80)0.00 (20,804.33)(130,650.13)71051419 AFUDC Debt (152,845.60)0.00 (28,948.30)(181,793.90)71052419 AFUDC Equity (305,124.66)0.00 (57,789.34)(362,914.00)71251418 Misc Non Oper Rental Income (29,535.76)0.00 (4,220.82)(33,756.58)71253426 Non Recoverable (726,555.80)17,431.00 (284,180.52)(993,305.32)71255406 Amort of Util Plt Acquis Adj 12,082.00 2,200.00 (474.00)13,808.0071257426440,721.75 62,960.25 0.00 503,682.0071258426(253,041.27)0.00 (36,148.75)(289,190.02)80100409 Current-federal 1,382,241.12 2,316,626.69 0.00 3,698,867.8180150409Current-state 526,282.54 852,548.78 0.00 1,378,831.3280200410552,863.73 0.00 (1,401,925.87)(849,062.14)80250410 Deferred-State Income taxes 146,750.02 0.00 (567,362.23)(420,612.21)80400411 Investment Tax Cr,amortization (28,140.00)0.00 (4,020.00)(32,160.00)90400904 158,941.19 20,803.89 (798.47)178,946.61908509232,151,117.28 298,481.07 (10,091.76)2,439,506.599089042613,346.64 1,443.50 (434.82)14,355.3290950000F B T-ES (1,720,581.97)356.28 (222,486.86)(1,942,712.55)90950600 F B T-SOS Ops Sup & Eng 12,333.30 1,483.76 0.00 13,817.0690950601F B T-SOS Ops Lbr & Exp 12,331.86 2,099.37 0.00 14,431.2390950603F B T-SOS Ops Misc 1,299.49 0.00 0.00 1,299.4990950610F B T-SOS Maint Sup & Eng 654.89 0.00 0.00 654.8990950611F B T-SOS Maint Strctrs 7,264.20 558.57 0.00 7,822.7790950614F B T-SOS Maint Wlls&Spr 8,278.73 481.43 0.00 8,760.1690950620F B T-Pump Ops Sup & Eng 3,125.80 443.10 0.00 3,568.9090950622F B T-Pump Ops Pwr Prd Lbr 2,751.17 615.01 0.00 3,366.1890950624F B T-Pump Ops Lbr & Exp 142,650.38 16,569.95 0.00 159,220.3390950630F B T-Pump Maint Sup&Eng 2,359.67 421.17 0.00 2,780.8490950631F B T-Pump Maint Strctrs 5,484.73 134.55 0.00 5,619.2890950633F B T-Pump Maint Eq 47,450.26 7,021.06 0.00 54,471.3290950640F B T-Wtr Tmt Ops Sup&Eng 4,285.05 748.76 0.00 5,033.8190950642F B T-Wtr Tmt Ops Lbr&Exp 112,096.01 18,551.16 0.00 130,647.1790950651F B T-Wtr Tmt Maint Strct 8,971.53 2,512.36 0.00 11,483.8990950652F B T-Wtr Tmt Maint Equip 14,393.24 2,534.21 0.00 16,927.4590950660F B T-T&D Ops Sup&Eng 8,331.10 2,110.58 0.00 10,441.6890950662F B T-T&D Ops Line Ex 132,453.31 9,799.32 0.00 142,252.6390950663F B T-T&D Ops Meter Exp 39,895.68 5,684.64 0.00 45,580.3290950665F B T-T&D Ops Misc Ex 2,677.62 1,910.53 0.00 4,588.1590950670F B T-T&D Maint Sup & Eng 1,299.35 271.42 0.00 1,570.7790950671F B T-T&D Maint Strctrs 197.87 238.84 0.00 436.7190950673F B T-T&D Maint - Main 49,013.14 10,126.62 0.00 59,139.7690950675F B T-T&D Maint - Services 39,349.04 4,561.73 0.00 43,910.7790950676F B T-T&D Maint - Meters 5,697.79 211.11 0.00 5,908.9090950677F B T-T&D Maint - Hydrants 4,821.74 1,861.21 0.00 6,682.9590950901F B T-Cust Acct Suprvsn 19,033.66 1,811.18 0.00 20,844.8490950902F B T-Cust Acct Mtr Rdng 81,971.99 9,221.34 0.00 91,193.3390950903F B T-Cust Acct Rcrds&Coll 182,035.07 25,477.95 0.00 207,513.0290950904F B T-Custr Acct Uncoll 378.42 0.00 0.00 378.4290950910F B T -Sales Exp Ops 21.22 0.00 0.00 21.2290950920F B T-A&G Salaries 204,739.02 25,038.02 0.00 229,777.0490950930F B T-A&G Misc 1,173.05 0.00 0.00 1,173.0590950932F B T-A&G Maint Plnt 1,935.00 199.05 0.00 2,134.0591400924Liability Insurance-A&G Ops 100.00 0.00 0.00 100.0091460925109,758.72 8,486.76 0.00 118,245.4891500926Pension-A&G Ops 292,635.00 41,805.00 0.00 334,440.0091550926105,668.51 15,095.50 0.00 120,764.0191700926750,266.35 95,510.94 (1,798.24)843,979.0591800926149,127.31 20,178.93 0.00 169,306.2491850000Other Employee Benefits-ES 8,126.61 0.00 0.00 8,126.61918609262,933.60 5,278.81 0.00 8,212.419190092861,068.72 0.00 0.00 61,068.72920529306,840.05 977.15 0.00 7,817.209205367232,531.77 4,647.39 0.00 37,179.169206493022,686.90 3,404.41 0.00 26,091.3192200620638.93 0.00 0.00 638.9392200624104.78 0.00 0.00 104.7892200632102.69 0.00 0.00 102.6992200633Uni&Sfty Eq-Pump Maint Eq 104.59 501.22 0.00 605.8192200662Uni&Sfty Eq-T&D Ops Line Ex 746.41 0.00 0.0092200673Uni&Sfty Eq-T&D Maint - Main 83.15 96.36 0.00922006753,256.56 598.29 (1,127.32)92200902 295.39 0.00 0.0092200903807.14 385.79 0.00 1,192.939220092118,169.41 4,238.54 0.00 22,407.95
SUZ-W-20-02IPUC DR 1AttachmentPage 162 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Aug 31, 2019
Run on 10/09/20 at 06:18 PM Style: UWGNEBS
Period Beginning Ending
92200932 Uni&Sfty Eq-A&G Maint Plnt 7,688.27 842.86 0.00 8,531.13923009306,801.09 527.08 0.00 7,328.1792600930(7,462.19)0.00 0.00 (7,462.19)92600932 23,356.46 2,497.58 0.00 25,854.04UW All Accounts 0.00 20,226,755.19 (20,226,755.20)(0.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 163 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Sep 30, 2019
Run on 10/09/20 at 06:29 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 454,600,055.45 2,074,567.56 (158,312.55)456,516,310.4610600000Cnstrction Csts Not Classified 9,081,079.71 4,753,642.21 (3,610,419.12)10,224,302.8010700000Construction work in progress 20,412,141.27 5,007,466.18 (5,411,339.16)20,008,268.2910750000CWIP – Suspense 13,407.36 0.00 (13,407.36)0.0010800000Utility Accumulated Depr (128,905,051.47)180,512.56 (793,067.24)(129,517,606.15)10810000 Retirement work in progress 635,341.02 25,327.94 (35,853.36)624,815.6010900000Accumulated Cost of Removal 2,016,020.44 24,295.53 (47.98)2,040,267.9911100000Utility Accumulated Depr -CIAC (40,557,063.70)0.00 (246,810.18)(40,803,873.88)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (208,633.18)474.00 (2,200.00)(210,359.18)12100000 Non-Utility Property 11,053.83 0.00 0.00 11,053.8313120000Collections41,000.00 0.00 0.00 41,000.0013501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 3,872,011.33 0.00 (34,081.20)3,837,930.1314201000AR Cash Accrual (1,393,142.12)0.00 (20,033.61)(1,413,175.73)14309000 Accounts Receivable-Other 8,895.61 0.00 (8,895.61)0.0014400000Provision Uncllctble Acct (Cr)(371,000.00)0.00 0.00 (371,000.00)14410000 Provision Uncllctble Acct-Othr (11,000.00)0.00 0.00 (11,000.00)14605000 IC Money Pool Receivable 0.01 510,881.70 (510,881.72)(0.00)14606000 Utility Money Pool Receivable (3,872,125.67)3,510,283.51 (1,366.69)(363,208.85)14610000 SW IC Receivable (net)(583,223.47)259,803.26 (12,277.52)(335,697.73)15000000 Capital&Maint Inv Nonexempt 111,955.78 0.00 0.00 111,955.7815010000317,744.66 0.00 0.00 317,744.6615020000Other Inventory 49,894.64 967.67 (4,504.20)46,358.1115030000Chemical Inventory 83,010.56 0.00 (19,991.73)63,018.8316599000Prepaid Expenses-Other 8,000.00 115,000.00 0.00 123,000.0017300000Unbilled Revenue 8,783,598.00 0.00 (1,611,319.00)7,172,279.0018300000Prelim Survey and Inv. Chrgs 1,127,460.27 42,267.11 (85,102.61)1,084,624.7718404000Clearing - Capital Work Order (337.20)335.07 (0.12)(2.25)18609000 2,180,010.11 3,634.08 0.00 2,183,644.19186200001,462,502.32 0.00 0.00 1,462,502.3218621000Dfrrd Relocation Exp - Approve 15,634.45 0.00 (977.15)14,657.30186230001,450,628.80 21,557.22 (595.86)1,471,590.1618625000Deferred Pwr Costs - Approved 0.89 0.00 0.00 0.8918650000(490,127.25)0.00 (4,647.39)(494,774.64)18653000 (354,599.18)0.00 (3,453.95)(358,053.13)18680000 Deferred rate charges (0.04)0.00 0.00 (0.04)18698000 Other Reg Assets- Acquisitions 384,585.31 3,810.30 0.00 388,395.6118699000Other Regulatory Assets 12,050.08 0.00 (964.08)11,086.0018714000646,469.37 5,215.22 0.00 651,684.5919010000Def. Federal Inc Taxes- Other (112,339.59)40,883.00 0.00 (71,456.59)19012000 Def State Income Taxes- Other 51,404.37 14,485.00 0.00 65,889.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019101000Def. FIT-FAS109 ITC 104,051.20 0.00 (844.20)103,207.0019103000Def. FIT-F71/F109 G/U ITC 47,933.88 0.00 (297.48)47,636.4019131000Def.SIT-FAS109 ITC 45,763.21 0.00 (224.41)45,538.8019132000Def. SIT-F71/F109 G/U ITC 32,833.37 0.00 (23.77)32,809.6020100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (81,437,834.97)0.00 0.00 (81,437,834.97)21600000 RE - Cumulated Income (104,603,957.44)0.00 0.00 (104,603,957.44)21800000 AOCI - Pension 8,259,974.79 0.00 0.00 8,259,974.7921805000AOCI - PBOP (1,287,164.03)0.00 0.00 (1,287,164.03)23200000 Accounts Payable (1,823,348.88)1,263,220.71 (390,294.65)(950,422.82)23210000 Accounts Payable Reversing (128,177.50)10,503.99 (39,464.85)(157,138.36)23211000 (171,892.94)0.00 (59,138.08)(231,031.02)23220000 AP - Inventory Accrued 1,674.36 0.00 0.00 1,674.3623601000Property Taxes Accrued (1,369,042.24)0.00 (171,130.28)(1,540,172.52)23610000 Franchise taxes Accrued (162,676.19)159,718.82 (189,836.72)(192,794.09)23641000 Federal Income Tax Accrued (7,311,160.56)0.00 (352,135.78)(7,663,296.34)23651000 State Income Tax Accrued (4,896,159.37)21,300.00 (66,233.63)(4,941,093.00)23661000 FICA Tax Accrued (28,034.27)20.37 (4,196.91)(32,210.81)23662000 (19.97)0.00 (47.70)(67.67)23663000 (430.71)163.73 (24.04)(291.02)23670000 Sales & Use Taxes Accrued (42,730.33)5,140.79 (1,539.28)(39,128.82)23699000 Other Accrued Taxes 4,410.47 0.00 (22,962.57)(18,552.10)24205000 Accrued - Payroll (385,035.35)25,416.45 (64,605.75)(424,224.65)24211000 Accrued Insurance 0.00 0.00 (183,978.51)(183,978.51)24215000 Accrued - Power (509,708.92)87,584.78 0.00 (422,124.14)24225000 Accrued - Purchased Water 0.00 0.00 (526.75)(526.75)24245000 Accrued - Vacation (31,369.00)0.00 0.00 (31,369.00)24246000 Accrued - Bonus (202,942.72)0.00 (25,367.84)(228,310.56)24247000 Accrued - Employee Related (4,019.09)559.57 (623.06)(4,082.58)24248000 Accr - Employee Related Other (21,194.84)37,383.14 (35,609.92)(19,421.62)24299000 Accrued Other 9,221.16 0.00 (29,204.30)(19,983.14)24301000 Employee W/hg-401K (44.68)79,570.79 (52,629.93)26,896.1824306000Employee withholding – PAC (50.00)10.00 (5.00)(45.00)24330000 Employee Withholding- Other (115.00)115.00 0.00 0.0025200000Advances for Construction (5,165,794.54)0.00 0.00 (5,165,794.54)25200001 CWIP non-taxable advances 509,505.06 0.00 0.00 509,505.0625201000482,573.32 0.00 0.00 482,573.32
SUZ-W-20-02IPUC DR 1AttachmentPage 164 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Sep 30, 2019
Run on 10/09/20 at 06:29 PM Style: UWGNEBS
Period Beginning Ending
25316000 Regulatory Liab-Tax NewFedRate (4,414,304.63)0.00 0.00 (4,414,304.63)25317000 (215,127.51)0.00 (629.19)(215,756.71)25340000 PBOP Liability - Trustee (3,026,088.17)21,053.25 0.00 (3,005,034.92)25380000 Other Deferred Credits (303,083.13)0.00 0.00 (303,083.13)25390000 Accrued SE LTIP (11,103.00)0.00 (383.00)(11,486.00)25402000 DefRegLiab F71/F109-Fed:ITC (230,579.66)1,389.86 0.00 (229,189.80)25500000 Deferred ITC (583,474.00)4,020.00 0.00 (579,454.00)26200000 Injuries and Damages Reserve 0.00 0.00 (101,308.25)(101,308.25)26310000 Pension Accrued (7,933,445.97)0.00 (104,765.25)(8,038,211.22)27100000 Contribution in Aid of Cnstrct (120,001,409.38)0.00 0.00 (120,001,409.38)27100001 CWIP non-taxable CIAC (2,245,996.75)68,123.98 0.00 (2,177,872.77)27100002 In Service non-taxable CIAC (91,471.62)0.00 (68,123.98)(159,595.60)27101000 Taxable CIAC - Serv Laterals (10,013,917.05)0.00 0.00 (10,013,917.05)27101001 CWIP taxable CIAC (3,782,850.10)491,929.01 (1,844,453.59)(5,135,374.68)27101002 In Service taxable CIAC (566,302.73)0.00 (414,087.05)(980,389.78)27110000 40,557,063.70 246,810.18 0.00 40,803,873.8828203000Def. FIT-MACRS (9,225,671.97)1,335,441.84 0.00 (7,890,230.13)28206000 Def. FIT- OCI Pension/PBOP 1,861,085.40 0.00 0.00 1,861,085.4028211000Def. FIT Benefit on DSIT 392,683.59 0.00 0.00 392,683.5928300000Def. FIT-Other 611,534.00 0.00 (910,422.19)(298,888.19)28301000 Def. FIT-Tank Painting (271,359.00)0.00 (8,167.00)(279,526.00)28302000 Def. FIT-Rate Expenses (4,572.00)0.00 0.00 (4,572.00)28303000 Def. FIT-Deferred Charges (196,855.35)0.00 (14,368.00)(211,223.35)28304000 Def. FIT-Relocation Expense (9,137.00)1,719.00 0.00 (7,418.00)28305000 Def. FIT-M_S Fees 23,642.14 0.00 0.00 23,642.1428306000Def. FIT-Pensions (980,695.10)95,721.00 0.00 (884,974.10)28307000 Def. FIT-PEBOP 709,671.85 0.00 (43,693.00)665,978.8528308000Def. FIT-Cost of Removal (1,075,693.75)0.00 (67,446.00)(1,143,139.75)28310000 Def. FIT-Uncollectibles 122,031.00 0.00 0.00 122,031.0028311000Def. FIT-Injuries and Damages 310,942.00 0.00 0.00 310,942.0028312000Def. FIT - AFUDC Equity (527,918.43)0.00 (79,801.00)(607,719.43)28313000 Def. FIT - AFUDC Equity GU (363,228.57)0.00 (23,859.00)(387,087.57)28314000 (439,664.41)0.00 (397,976.84)(837,641.25)28350000 Def. SIT- Other 278,567.08 0.00 (387,270.26)(108,703.18)28353000 Def. SIT - Tank Painting (66,923.00)0.00 (2,894.00)(69,817.00)28354000 Def. SIT-Pensions (224,788.00)33,914.00 0.00 (190,874.00)28355000 Def. SIT-Post Retrmnt Benefits 332,111.72 0.00 (15,480.00)316,631.7228356000Def. SIT-AFUDC Equity (126,389.19)0.00 (73,268.00)(199,657.19)28357000 Def. SIT-Excess Depreciation (1,328,820.08)408,911.37 0.00 (919,908.71)28358000 Def. SIT- Cost of Removal (245,169.71)0.00 (23,896.00)(269,065.71)28359000 Def. SIT- Relocation (1,708.00)609.00 0.00 (1,099.00)28360000 Def. SIT- OCI Pension/PBOP 635,121.84 0.00 0.00 635,121.842836300013,523.04 0.00 0.00 13,523.0428364000Def. SIT - AFUDC Equity GU (74,904.53)0.00 (8,453.00)(83,357.53)28365000 (109,100.24)0.00 (54,455.37)(163,555.61)28405000 3,542,443.34 0.00 0.00 3,542,443.34284060001,299,424.29 0.00 0.00 1,299,424.292840800041,665.61 0.00 0.00 41,665.6140105461(11,327,423.97)0.00 (3,886,675.12)(15,214,099.09)40106461 Meter Sale-Residential facili (7,373,897.13)0.00 (825,768.28)(8,199,665.41)40110461 (6,459,271.98)0.00 (1,564,518.25)(8,023,790.23)40111461 Meter Sale-Commercial facility (1,580,460.87)0.00 (195,672.25)(1,776,133.12)40120461 (60,927.58)0.00 (33,035.11)(93,962.69)40121461 Meter Sale-public auth fac (18,451.56)0.00 (5,039.44)(23,491.00)40130474 Surcharges (42,977.63)0.00 (3,392.40)(46,370.03)40136461 (30,610.21)0.00 (39,508.37)(70,118.58)40137461 (68,761.77)0.00 (22,801.17)(91,562.94)40140462 Private Fire protection facili (747,779.16)0.00 (72,813.89)(820,593.05)40145463 Public Fire protection facilit (3,535.94)0.00 0.00 (3,535.94)40200471 Miscellaneous service revenue (11,274.15)0.00 (1,760.00)(13,034.15)40245471 Turn on fees (18,105.00)0.00 (3,150.00)(21,255.00)40300474 (5,729,898.00)1,626,418.00 0.00 (4,103,480.00)40301474 Reg Unbill facility charge rev (67,837.00)0.00 (15,099.00)(82,936.00)50000000 Payroll Clearing 0.00 598,940.18 (598,940.18)0.0050100600Supv Lbr-SOS Ops Sup & Eng 17,839.94 2,450.76 0.00 20,290.7050100601Supv Lbr-SOS Ops Lbr & Exp 35,230.45 6,631.40 (1,367.62)40,494.2350100603Supv Lbr-SOS Ops Misc 2,336.51 0.00 0.00 2,336.51501006101,254.69 0.00 0.00 1,254.6950100614Supv Lbr-SOS Maint Wlls&Spr 23,719.38 3,437.53 0.00 27,156.91501006208,639.94 1,078.90 0.00 9,718.84501006228,913.50 1,497.46 0.00 10,410.9650100624Supv Lbr-Pump Ops Lbr & Exp 61,692.18 9,701.18 0.00 71,393.36501006307,094.49 673.89 0.00 7,768.3850100631Supv Lbr-Pump Maint Strctrs 1,672.92 0.00 0.00 1,672.925010064012,349.61 1,354.31 0.00 13,703.925010064244,213.84 4,852.37 (1,273.04)47,793.1750100660Supv Lbr-T&D Ops Sup&Eng 25,176.68 7,223.00 (57.69)32,341.9950100662Supv Lbr-T&D Ops Line Exp 2,439.11 0.00 0.00 2,439.1150100670Supv Lbr-T&D Maint Sup &Eng 3,936.75 309.29 0.00 4,246.0450100671Supv Lbr-T&D Maint Strctrs 1,038.47 207.69 (415.39)830.77501006720.00 1,811.08 (415.39)1,395.6950100673Supv Lbr-T&D Maint - Main 2,637.37 1,711.39 0.00 4,348.76
SUZ-W-20-02IPUC DR 1AttachmentPage 165 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Sep 30, 2019
Run on 10/09/20 at 06:29 PM Style: UWGNEBS
Period Beginning Ending
50100901 Supv Lbr-Cust Acct Suprvsn 44,407.41 6,687.33 (225.00)50,869.7450100903Supv Lbr-Cust Acct Rcrds&Coll 85,718.63 12,702.00 (270.00)98,150.6350100920Supv Lbr-A&G Ops Salaries 1,241,306.53 185,259.02 (3,701.17)1,422,864.3850100930Supv Lbr-A&G Misc Gen Exp 2,726.15 0.00 0.00 2,726.1550100932Supv Lbr-A&G Maint Plnt 4,050.30 392.32 0.00 4,442.6250105600Drct Lbr-SOS Ops Sup & Eng 3,913.99 0.00 0.00 3,913.9950105611Drct Lbr-SOS Maint Strctrs 18,047.52 1,631.98 (57.32)19,622.1850105622725.80 0.00 0.00 725.8050105624Drct Lbr-Pump Ops Lbr & Exp 303,084.15 37,236.92 (2,889.69)337,431.3850105631Drct Lbr-Pump Maint Strctrs 9,397.17 805.24 (138.96)10,063.4550105633Drct Lbr-Pump Maint Equip 132,881.19 14,147.34 (1,493.72)145,534.8150105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 283,790.05 52,652.88 (504.41)335,938.5250105651Drct Lbr-Wtr Tmt Maint Strct 29,816.55 11.54 (668.74)29,159.3550105652Drct Lbr-Wtr Tmt Maint Equip 41,356.54 5,192.47 0.00 46,549.0150105662Drct Lbr-T&D Ops Line Ex 337,070.06 18,222.96 (1,299.78)353,993.2450105663Drct Lbr-T&D Ops Meter Exp 109,678.58 14,213.76 (958.45)122,933.8950105665Drct Lbr-T&D Ops Misc Ex 58,642.64 6,108.40 (479.87)64,271.1750105671Drct Lbr-T&D Maint Strctrs 295.11 0.00 0.00 295.1150105673Drct Lbr-T&D Maint - Main 151,091.28 28,748.62 (255.24)179,584.6650105675Drct Lbr-T&D Maint - Services 102,599.02 12,339.16 (575.04)114,363.1450105676Drct Lbr-T&D Maint - Meters 11,203.92 5,199.16 0.00 16,403.0850105677Drct Lbr-T&D Maint - Hydrants 15,578.57 878.76 (1,170.24)15,287.0950105902Drct Lbr-Cust Acct Mtr Rdng 212,725.12 32,995.56 (697.26)245,023.4250105903Drct Lbr-Cust Acct Rcrds&Coll 425,107.03 55,458.30 (744.76)479,820.5750105904Drct Lbr-Custr Acct Uncoll 1,165.50 0.00 0.00 1,165.5050105910Drct Lbr-Sales Exp Ops 66.01 0.00 0.00 66.0150105920Drct Lbr-A&G Ops Salaries 665,549.55 96,565.56 (15,595.04)746,520.0750105932Drct Lbr-A&G Maint Plnt 1,041.06 0.00 0.00 1,041.0650110600S L T-SOS Ops Sup & Eng 9,027.50 1,067.01 0.00 10,094.5150120624S L T out-Pump Ops Lbr & Exp 166.54 0.00 (236.99)(70.45)50120660 S L T out-T&D Ops Sup&Eng 3,815.33 0.00 (782.74)3,032.5950120901S L T out-Cust Acct Suprvsn 384.11 0.00 (20.52)363.5950120920S L T out-A&G Ops Salaries (800,640.57)1,358.54 (97,164.87)(896,446.90)50125665 D L T out-T&D Ops Misc Ex (42,929.28)0.00 (4,959.05)(47,888.33)50125903 845.72 0.00 (13.37)832.3550125920D L T out-A&G Ops Salaries (640,836.90)9,545.92 (87,304.74)(718,595.72)50300600 Material-SOS Ops Sup & Eng 549.23 204.14 0.00 753.3750300611Material-SOS Maint Strctrs 21,428.40 4,244.67 0.00 25,673.0750300624Material-Pump Ops Lbr & Exp 10,275.12 310.49 0.00 10,585.6150300631Material-Pump Maint Strctrs 1,441.19 5.84 0.00 1,447.0350300632Material-Pump Maint Pwr Prd 1,229.98 0.00 0.00 1,229.9850300633Material-Pump Maint Eq 21,153.86 3,290.75 0.00 24,444.6150300642Material-Wtr Tmt Ops Lbr&Exp 20,582.13 694.96 0.00 21,277.0950300651Material-Wtr Tmt Maint Strct 5,161.29 1,532.33 0.00 6,693.6250300652Material-Wtr Tmt Maint Equip 1,529.36 4,400.72 0.00 5,930.0850300660Material-T&D Ops Sup&Eng 0.00 37.04 0.00 37.0450300662Material-T&D Ops Line Ex 6,812.73 140.00 0.00 6,952.7350300665Material-T&D Ops Misc Ex 1,374.37 2,331.91 0.00 3,706.2850300672Material-T&D Maint Rsrvrs&Stn 223.33 0.00 0.00 223.3350300673Material-T&D Maint - Main 19,826.21 2,886.57 0.00 22,712.7850300675Material-T&D Maint - Services 34,442.87 4,896.26 (189.20)39,149.9350300677Material-T&D Maint - Hydrants 7,056.74 317.46 0.00 7,374.2050300902Material-Cust Acct Mtr Rdng 1,896.41 0.00 0.00 1,896.4150300903Material-Cust Acct Rcrds&Coll 21.18 57.22 0.00 78.4050300930Material-A&G Ops-Misc Gen 39.20 0.00 0.00 39.2050300932Material-A&G Maint Plnt 6,433.90 3,598.48 (45.02)9,987.3650310604Rent-SOS Ops 1,257.89 0.00 0.00 1,257.8950310633Rent-Pump Maint Eq 167.56 0.00 0.00 167.5650310642Rent-Wtr Tmt Ops Lbr&Exp 92.22 0.00 0.00 92.2250310921Rent-A&G Ops Off Suppl&Exp 7,842.50 905.22 0.00 8,747.7250400601Out Servs-SOS Ops Lbr & Exp 1,676.12 0.00 0.00 1,676.1250400603Out Servs-SOS Ops Misc (1,300.00)0.00 0.00 (1,300.00)50400613 2,500.00 0.00 0.00 2,500.00504006242,683.70 0.00 0.00 2,683.7050400631Out Servs-Pump Maint Strctrs 4,470.66 0.00 0.00 4,470.6650400632Out Servs-Pump Maint Pwr Prd 54,721.94 2,297.35 0.00 57,019.2950400633Out Servs-Pump Maint Eq 21,276.45 1,917.34 0.00 23,193.7950400635Out Servs-Wtr Tmt Lab Testing 84,696.70 10,588.90 0.00 95,285.6050400642102.07 0.00 0.00 102.075040064317,331.30 0.00 0.00 17,331.3050400651Out Servs-Wtr Tmt Maint Strct 10,682.48 650.71 0.00 11,333.1950400652Out Servs-Wtr Tmt Maint Equip 17,019.00 7,962.00 0.00 24,981.0050400662Out Servs-T&D Ops Line Ex 20,042.63 4,559.13 0.00 24,601.7650400665Out Servs-T&D Ops Misc Ex 395.00 0.00 0.00 395.0050400673Out Servs-T&D Maint - Main 338.34 108.15 0.00 446.49504006752,288.58 1,112.40 0.00 3,400.9850400677146.77 0.00 0.00 146.7750400902Out Servs-Cust Acct Mtr Rdng 47,289.98 14,441.96 0.00 61,731.945040090353,202.37 5,995.05 0.00 59,197.4250400905Out Servs-Cust Acct Misc Exp 129.71 0.00 0.00 129.71504009206,366.80 4,029.75 0.00 10,396.5550400921(185.00)0.00 0.00 (185.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 166 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Sep 30, 2019
Run on 10/09/20 at 06:29 PM Style: UWGNEBS
Period Beginning Ending
50400932 Out Servs-A&G Maint Plnt 2,744.85 586.00 0.00 3,330.8550405903Print & Postage-Cust Acct Rcrd 192,323.50 25,050.01 0.00 217,373.5150605602Prchsd Wtr-SOS Ops 142,524.22 526.75 0.00 143,050.97506106231,451,674.57 186,631.45 0.00 1,638,306.02506106248,039.16 0.00 0.00 8,039.1650610643Prchsd Pwr-Wtr Tmt Ops Misc 183.38 0.00 0.00 183.3850610665Prchsd Pwr-T&D Ops Misc Ex 223,753.25 57,453.96 0.00 281,207.2150620626Utilities-Pump Ops Misc Exp 1,904.31 236.12 0.00 2,140.4350620633Utilities-Pump Maint Eq 1,135.22 113.65 0.00 1,248.8750620651Utilities-Wtr Tmt Maint Strct 14,827.70 245.20 (20,599.38)(5,526.48)50620665 Utilities-T&D Ops Misc Exp 7,377.07 679.23 0.00 8,056.3050620921Utilities-A&G Ops Off Suppl 14,168.34 1,825.11 0.00 15,993.4550620930Utilities-A&G Misc 3,815.00 524.37 0.00 4,339.375062564321,681.00 2,604.00 0.00 24,285.0050625930257.62 0.00 0.00 257.6250635614Chmcals-SOS Maint Wlls&Spr 27,191.58 0.00 0.00 27,191.5850635626Chmcals-Pump Ops Misc Exp 39.15 0.00 0.00 39.1550635640785.33 0.00 0.00 785.3350635641267,624.96 55,345.65 0.00 322,970.61506356425,085.71 0.00 0.00 5,085.7150635651Chmcals-Wtr Tmt Maint Strctrs 1,325.90 0.00 0.00 1,325.9050635652Chmcals-Wtr Tmt Maint Equip 26.47 0.00 0.00 26.4750645000Trnsprt Cst-ES 528,657.92 69,306.11 0.00 597,964.03506456003,209.04 383.32 0.00 3,592.36506456013,335.11 560.52 0.00 3,895.6350645603Trnsprt Cst-SOS Ops Misc 344.89 0.00 0.00 344.8950645610182.86 0.00 0.00 182.8650645611Trnsprt Cst-SOS Maint Strctrs 1,863.14 160.09 0.00 2,023.23506456142,046.64 268.78 0.00 2,315.4250645620832.96 116.30 0.00 949.2650645622808.18 161.42 0.00 969.605064562437,238.53 4,415.86 0.00 41,654.3950645630646.14 88.43 0.00 734.5750645631Trnsprt Cst-Pump Maint Strctrs 1,252.42 56.61 0.00 1,309.0350645633Trnsprt Cst-Pump Maint Eq 12,830.43 1,563.34 0.00 14,393.77506456401,173.65 167.03 0.00 1,340.685064564230,570.03 5,532.40 0.00 36,102.4350645651Trnsprt Cst-Wtr Tmt Maint Strc 2,771.08 234.00 0.00 3,005.0850645652Trnsprt Cst-Wtr Tmt Maint Eq 4,008.42 603.59 0.00 4,612.0150645660Trnsprt Cst-T&D Ops Sup&Eng 2,463.07 571.94 0.00 3,035.0150645662Trnsprt Cst-T&D Ops Line Ex 34,237.63 2,136.85 0.00 36,374.485064566310,692.44 1,457.78 0.00 12,150.2250645665Trnsprt Cst-T&D Ops Misc Ex 1,070.39 251.02 0.00 1,321.4150645670371.36 49.14 0.00 420.5050645671Trnsprt Cst-T&D Maint Strctrs 111.56 0.00 0.00 111.56506456720.00 87.75 0.00 87.7550645673Trnsprt Cst-T&D Maint - Main 14,021.19 3,008.65 0.00 17,029.845064567510,391.07 1,250.45 0.00 11,641.5250645676Trnsprt Cst-T&D Maint - Meters 1,316.66 349.99 0.00 1,666.65506456771,457.12 185.20 0.00 1,642.3250645901Trnsprt Cst-Cust Acct Suprvsn 4,988.06 475.33 0.00 5,463.3950645902Trnsprt Cst-Cust Acct Mtr Rdng 21,673.12 3,039.07 0.00 24,712.195064590348,671.76 6,898.03 0.00 55,569.7950645904Trnsprt Cst-Custr Acct Uncolle 64.73 0.00 0.00 64.7350645910Trnsprt Cst-Sales Exp Ops 4.86 0.00 0.00 4.8650645920Trnsprt Cst-A&G Salaries 53,805.87 7,734.65 0.00 61,540.5250645930Trnsprt Cst-A&G Misc 242.70 0.00 0.00 242.7050645932Trnsprt Cst-A&G Maint Plnt 502.11 46.43 0.00 548.5450646000Transportation Cost -Trnsfrred (528,657.92)0.00 (69,306.11)(597,964.03)50650600 225.69 136.76 0.00 362.4550650603Office Exp-SOS Ops Misc 108.50 0.00 0.00 108.5050650624614.80 0.00 0.00 614.8050650626Office Exp-Pump Ops Misc Exp 26,733.18 6,656.64 0.00 33,389.8250650633Office Exp-Pump Maint Eq 1,792.69 0.00 0.00 1,792.6950650642612.17 0.00 0.00 612.1750650651Office Exp-Wtr Tmt Maint Strct 130.00 0.00 0.00 130.005065065229.55 2,700.00 0.00 2,729.5550650660Office Exp-T&D Ops Sup&Eng 0.00 180.00 0.00 180.0050650661Office Exp-T&D Ops Strg Faclt 16,284.08 2,035.51 0.00 18,319.5950650662Office Exp-T&D Ops Line Ex 3,801.38 515.65 0.00 4,317.0350650665Office Exp-T&D Ops Misc Ex 567.06 83.05 (312.66)337.4550650673Office Exp-T&D Maint - Main 143.50 0.00 0.00 143.5050650675Office Exp-T&D Maint-Services 2,467.96 1,559.55 (473.70)3,553.8150650902Office Exp-Cust Acct Mtr Rdng 13.00 0.00 0.00 13.005065090337,579.26 7,158.11 0.00 44,737.3750650910Office Exp - Sales Exp Ops 228.00 0.00 0.00 228.0050650920Office Exp-A&G Ops Salaries 13,955.25 3,996.85 0.00 17,952.1050650921Office Exp-A&G Ops Off Suppl 143,611.33 10,104.20 (1,192.37)152,523.165065092378,620.00 8,000.00 0.00 86,620.0050650926160.00 0.00 0.00 160.0050650930Office Exp-A&G Ops Misc Gen 75,834.20 5,506.17 (254.79)81,085.5850650932Office Exp-A&G Maint Plnt 12,651.52 3,318.45 (111.82)15,858.15
SUZ-W-20-02IPUC DR 1AttachmentPage 167 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Sep 30, 2019
Run on 10/09/20 at 06:29 PM Style: UWGNEBS
Period Beginning Ending
50655614 Misc Exp-SOS Maint Wlls&Spr 50.00 0.00 0.00 50.0050655631Misc Exp-Pump Maint Strctrs 165,736.41 0.00 (485.07)165,251.3450655632Misc Exp-Pump Maint Pwr Prd 761.00 0.00 0.00 761.0050655651Misc Exp-Wtr Tmt Maint Strct 4,191.06 565.00 0.00 4,756.065065567230.00 0.00 0.00 30.0050655675Misc Exp-T&D Maint - Services 477.12 0.00 0.00 477.1250655905Misc Exp-Cust Acct Misc Exp (20.00)0.00 0.00 (20.00)70100403 Depreciation - Utility Plant 6,365,115.14 793,067.24 0.00 7,158,182.3870203408Real Estate Tax 1,369,042.24 171,130.28 0.00 1,540,172.5270250408Payroll Taxes 355,977.75 46,650.93 (49.69)402,578.99708004302,591,617.25 322,016.01 0.00 2,913,633.2770900419Interest income (28,855.73)0.00 (3,634.08)(32,489.81)71000431 Other interest (2,460.52)0.00 (1,077.66)(3,538.18)71010431 Other interest – Regulatory 4,794.03 629.19 0.00 5,423.2371050419AFUDC Gross Up (130,650.13)0.00 (20,961.36)(151,611.49)71051419 AFUDC Debt (181,793.90)0.00 (29,166.82)(210,960.72)71052419 AFUDC Equity (362,914.00)0.00 (58,225.52)(421,139.52)71251418 Misc Non Oper Rental Income (33,756.58)0.00 (4,220.82)(37,977.40)71253426 Non Recoverable (993,305.32)17,285.62 (274,672.57)(1,250,692.27)71255406 Amort of Util Plt Acquis Adj 13,808.00 2,200.00 (474.00)15,534.0071257426503,682.00 62,960.25 0.00 566,642.2571258426(289,190.02)0.00 (36,148.75)(325,338.77)80100409 Current-federal 3,698,867.81 352,135.78 0.00 4,051,003.5980150409Current-state 1,378,831.32 66,233.63 0.00 1,445,064.9580200410(849,062.14)71,968.19 0.00 (777,093.95)80250410 Deferred-State Income taxes (420,612.21)107,797.26 0.00 (312,814.95)80400411 Investment Tax Cr,amortization (32,160.00)0.00 (4,020.00)(36,180.00)90400904 178,946.61 29,673.83 (477.54)208,142.90908509232,439,506.59 335,550.44 0.00 2,775,057.039089042614,355.32 598.85 (399.76)14,554.4190950000F B T-ES (1,942,712.55)272.98 (205,254.08)(2,147,693.65)90950600 F B T-SOS Ops Sup & Eng 13,817.06 1,307.62 0.00 15,124.6890950601F B T-SOS Ops Lbr & Exp 14,431.23 1,911.66 0.00 16,342.8990950603F B T-SOS Ops Misc 1,299.49 0.00 0.00 1,299.4990950610F B T-SOS Maint Sup & Eng 654.89 0.00 0.00 654.8990950611F B T-SOS Maint Strctrs 7,822.77 545.97 0.00 8,368.7490950614F B T-SOS Maint Wlls&Spr 8,760.16 916.66 0.00 9,676.8290950620F B T-Pump Ops Sup & Eng 3,568.90 396.60 0.00 3,965.5090950622F B T-Pump Ops Pwr Prd Lbr 3,366.18 550.47 0.00 3,916.6590950624F B T-Pump Ops Lbr & Exp 159,220.33 15,060.32 0.00 174,280.6590950630F B T-Pump Maint Sup&Eng 2,780.84 301.58 0.00 3,082.4290950631F B T-Pump Maint Strctrs 5,619.28 193.05 0.00 5,812.3390950633F B T-Pump Maint Eq 54,471.32 5,331.77 0.00 59,803.0990950640F B T-Wtr Tmt Ops Sup&Eng 5,033.81 569.65 0.00 5,603.4690950642F B T-Wtr Tmt Ops Lbr&Exp 130,647.17 18,868.29 0.00 149,515.4690950651F B T-Wtr Tmt Maint Strct 11,483.89 798.02 0.00 12,281.9190950652F B T-Wtr Tmt Maint Equip 16,927.45 2,058.54 0.00 18,985.9990950660F B T-T&D Ops Sup&Eng 10,441.68 1,950.60 0.00 12,392.2890950662F B T-T&D Ops Line Ex 142,252.63 7,287.75 0.00 149,540.3890950663F B T-T&D Ops Meter Exp 45,580.32 4,971.81 0.00 50,552.1390950665F B T-T&D Ops Misc Ex 4,588.15 856.07 0.00 5,444.2290950670F B T-T&D Maint Sup & Eng 1,570.77 167.55 0.00 1,738.3290950671F B T-T&D Maint Strctrs 436.71 0.00 0.00 436.7190950672F B T-T&D Maint Rsrvrs&Stn 0.00 299.28 0.00 299.2890950673F B T-T&D Maint - Main 59,139.76 10,260.98 0.00 69,400.7490950675F B T-T&D Maint - Services 43,910.77 4,264.68 0.00 48,175.4590950676F B T-T&D Maint - Meters 5,908.90 1,193.60 0.00 7,102.5090950677F B T-T&D Maint - Hydrants 6,682.95 631.62 0.00 7,314.5790950901F B T-Cust Acct Suprvsn 20,844.84 1,621.10 0.00 22,465.9490950902F B T-Cust Acct Mtr Rdng 91,193.33 10,364.79 0.00 101,558.1290950903F B T-Cust Acct Rcrds&Coll 207,513.02 23,525.79 0.00 231,038.8190950904F B T-Custr Acct Uncoll 378.42 0.00 0.00 378.4290950910F B T -Sales Exp Ops 21.22 0.00 0.00 21.2290950920F B T-A&G Salaries 229,777.04 26,379.04 0.00 256,156.0890950930F B T-A&G Misc 1,173.05 0.00 0.00 1,173.0590950932F B T-A&G Maint Plnt 2,134.05 158.36 0.00 2,292.4191400924Liability Insurance-A&G Ops 100.00 0.00 0.00 100.0091460925118,245.48 0.00 (36,216.18)82,029.3091500926Pension-A&G Ops 334,440.00 41,805.00 0.00 376,245.0091550926120,764.01 15,095.50 0.00 135,859.5191700926843,979.05 119,924.92 (1,728.42)962,175.5591800926169,306.24 19,499.04 0.00 188,805.2891850000Other Employee Benefits-ES 8,126.61 0.00 0.00 8,126.61918609268,212.41 1,052.17 0.00 9,264.589190092861,068.72 0.00 0.00 61,068.72920509300.00 0.08 0.00 0.08920529307,817.20 977.15 0.009205367237,179.16 4,647.39 0.009206493026,091.31 3,453.95 0.0092200620638.93 153.69 0.0092200624104.78 219.38 0.00 324.1692200632102.69 0.00 0.00 102.69
SUZ-W-20-02IPUC DR 1AttachmentPage 168 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Sep 30, 2019
Run on 10/09/20 at 06:29 PM Style: UWGNEBS
Period Beginning Ending
92200642 Uni&Sfty Eq-Wtr Tmt Ops Lbr&Ex 0.00 198.21 0.00 198.2192200662Uni&Sfty Eq-T&D Ops Line Ex 746.41 0.00 0.00 746.4192200665Uni&Sfty Eq-T&D Ops Misc Ex 0.00 130.63 0.00 130.6392200673Uni&Sfty Eq-T&D Maint - Main 179.51 0.00 0.00 179.51922006752,727.53 805.54 (390.50)3,142.5792200902295.39 0.00 0.00 295.39922009031,192.93 195.00 0.00 1,387.939220092122,407.95 2,846.65 (405.27)24,849.339220093030,847.89 0.00 0.00 30,847.8992200932Uni&Sfty Eq-A&G Maint Plnt 8,531.13 1,130.55 0.00 9,661.68923009307,328.17 1,343.28 0.00 8,671.4592600930(7,462.19)0.00 0.00 (7,462.19)92600932 25,854.04 2,588.50 0.00 28,442.54UW All Accounts (0.00)27,191,205.45 (27,191,205.47)(0.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 169 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Oct 31, 2019
Run on 10/09/20 at 06:34 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 456,516,310.46 1,053,054.36 (149,596.26)457,419,768.5610600000Cnstrction Csts Not Classified 10,224,302.80 920,430.85 (768,437.04)10,376,296.6110700000Construction work in progress 20,008,268.29 2,663,751.77 (2,505,370.75)20,166,649.3110800000Utility Accumulated Depr (129,517,606.15)494.58 (797,833.60)(130,314,945.17)10810000 Retirement work in progress 624,815.60 51,235.01 (12,096.43)663,954.1810900000Accumulated Cost of Removal 2,040,267.99 1,204.11 (3,806.26)2,037,665.8411100000Utility Accumulated Depr -CIAC (40,803,873.88)0.00 (238,335.62)(41,042,209.50)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (210,359.18)474.00 (2,200.00)(212,085.18)12100000 Non-Utility Property 11,053.83 0.00 0.00 11,053.8313120000Collections41,000.00 0.00 0.00 41,000.0013501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 3,837,930.13 0.00 (497,522.17)3,340,407.9614201000AR Cash Accrual (1,413,175.73)0.00 (16,066.06)(1,429,241.79)14309000 Accounts Receivable-Other 0.00 0.00 0.00 0.0014400000Provision Uncllctble Acct (Cr)(371,000.00)0.00 0.00 (371,000.00)14410000 Provision Uncllctble Acct-Othr (11,000.00)0.00 0.00 (11,000.00)14605000 IC Money Pool Receivable (0.00)504,159.76 (504,159.74)0.0214606000Utility Money Pool Receivable (363,208.85)3,790,116.22 (1,470.61)3,425,436.7614610000SW IC Receivable (net)(335,697.73)0.00 (238,364.80)(574,062.53)15000000 Capital&Maint Inv Nonexempt 111,955.78 5,431.78 0.00 117,387.5615010000317,744.66 0.00 0.00 317,744.6615020000Other Inventory 46,358.11 0.00 (1,254.79)45,103.3215030000Chemical Inventory 63,018.83 8,805.59 (10,505.49)61,318.9316599000Prepaid Expenses-Other 123,000.00 0.00 (10,250.00)112,750.0017300000Unbilled Revenue 7,172,279.00 0.00 (2,655,261.00)4,517,018.0018300000Prelim Survey and Inv. Chrgs 1,084,624.77 112,467.21 (16,435.44)1,180,656.5418404000Clearing - Capital Work Order (2.25)0.07 (0.12)(2.30)18609000 2,183,644.19 3,640.14 0.00 2,187,284.33186200001,462,502.32 0.00 0.00 1,462,502.3218621000Dfrrd Relocation Exp - Approve 14,657.30 0.00 (977.15)13,680.15186230001,471,590.16 20,998.17 0.00 1,492,588.3318625000Deferred Pwr Costs - Approved 0.89 0.00 0.00 0.8918650000(494,774.64)0.00 (4,647.40)(499,422.04)18653000 (358,053.13)0.00 (3,503.86)(361,556.99)18680000 Deferred rate charges (0.04)0.00 0.00 (0.04)18698000 Other Reg Assets- Acquisitions 388,395.61 6,906.40 0.00 395,302.0118699000Other Regulatory Assets 11,086.00 0.00 (46.00)11,040.0018714000651,684.59 4,806.79 0.00 656,491.3819010000Def. Federal Inc Taxes- Other (71,456.59)0.00 (40,883.00)(112,339.59)19012000 Def State Income Taxes- Other 65,889.37 0.00 (14,485.00)51,404.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019101000Def. FIT-FAS109 ITC 103,207.00 0.00 (844.20)102,362.8019103000Def. FIT-F71/F109 G/U ITC 47,636.40 0.00 (297.48)47,338.9219131000Def.SIT-FAS109 ITC 45,538.80 0.00 (224.41)45,314.3919132000Def. SIT-F71/F109 G/U ITC 32,809.60 0.00 (23.77)32,785.8320100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (81,437,834.97)0.00 0.00 (81,437,834.97)21600000 RE - Cumulated Income (104,603,957.44)0.00 0.00 (104,603,957.44)21800000 AOCI - Pension 8,259,974.79 0.00 0.00 8,259,974.7921805000AOCI - PBOP (1,287,164.03)0.00 0.00 (1,287,164.03)23200000 Accounts Payable (950,422.82)287,880.55 (594,613.81)(1,257,156.08)23210000 Accounts Payable Reversing (157,138.36)13,285.46 (8,897.96)(152,750.86)23211000 (231,031.02)0.00 (2,467.00)(233,498.02)23220000 AP - Inventory Accrued 1,674.36 0.00 (292.09)1,382.2723601000Property Taxes Accrued (1,540,172.52)0.00 (171,130.28)(1,711,302.80)23610000 Franchise taxes Accrued (192,794.09)192,794.09 (137,129.39)(137,129.39)23641000 Federal Income Tax Accrued (7,663,296.34)0.00 (496,721.23)(8,160,017.57)23651000 State Income Tax Accrued (4,941,093.00)0.00 (250,141.55)(5,191,234.55)23661000 FICA Tax Accrued (32,210.81)0.00 (4,725.15)(36,935.96)23662000 (67.67)30.51 (56.51)(93.67)23663000 (291.02)44.30 (30.92)(277.64)23670000 Sales & Use Taxes Accrued (39,128.82)5,973.19 (5,181.53)(38,337.16)23699000 Other Accrued Taxes (18,552.10)72,681.03 (27,835.07)26,293.8624205000Accrued - Payroll (424,224.65)34,053.51 (125,204.41)(515,375.55)24211000 Accrued Insurance (183,978.51)0.00 (16,916.50)(200,895.01)24215000 Accrued - Power (422,124.14)128,039.10 0.00 (294,085.04)24225000 Accrued - Purchased Water (526.75)526.75 0.00 0.0024245000Accrued - Vacation (31,369.00)0.00 0.00 (31,369.00)24246000 Accrued - Bonus (228,310.56)0.00 (48,860.68)(277,171.24)24247000 Accrued - Employee Related (4,082.58)1,432.43 (623.06)(3,273.21)24248000 Accr - Employee Related Other (19,421.62)16,110.76 (21,499.15)(24,810.01)24299000 Accrued Other (19,983.14)48.62 0.00 (19,934.52)24301000 Employee W/hg-401K 26,896.18 57,997.66 (53,455.40)31,438.4424306000Employee withholding – PAC (45.00)10.00 (10.00)(45.00)24330000 Employee Withholding- Other 0.00 0.00 0.00 0.0025200000Advances for Construction (5,165,794.54)13,250.00 0.00 (5,152,544.54)25200001 CWIP non-taxable advances 509,505.06 13,250.00 (13,250.00)509,505.0625201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (2,129,402.00)0.00 0.00 (2,129,402.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 170 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Oct 31, 2019
Run on 10/09/20 at 06:34 PM Style: UWGNEBS
Period Beginning Ending
25317000 Reg Liab-NewFedRate2018portion (215,756.71)5,423.22 0.00 (210,333.48)25340000 PBOP Liability - Trustee (3,005,034.92)21,053.25 0.00 (2,983,981.67)25380000 Other Deferred Credits (303,083.13)1,264.63 0.00 (301,818.50)25390000 Accrued SE LTIP (11,486.00)0.00 (383.00)(11,869.00)25402000 DefRegLiab F71/F109-Fed:ITC (229,189.80)1,389.86 0.00 (227,799.94)25500000 Deferred ITC (579,454.00)4,020.00 0.00 (575,434.00)26200000 Injuries and Damages Reserve (101,308.25)903.00 0.00 (100,405.25)26310000 Pension Accrued (8,038,211.22)0.00 (43,844.25)(8,082,055.47)27100000 Contribution in Aid of Cnstrct (120,001,409.38)0.00 (653,764.49)(120,655,173.87)27100001 CWIP non-taxable CIAC (2,177,872.77)601,028.70 0.00 (1,576,844.07)27100002 In Service non-taxable CIAC (159,595.60)76,442.75 (23,706.96)(106,859.81)27101000 Taxable CIAC - Serv Laterals (10,013,917.05)0.00 (252,707.06)(10,266,624.11)27101001 CWIP taxable CIAC (5,135,374.68)425,539.61 (134,381.65)(4,844,216.72)27101002 In Service taxable CIAC (980,389.78)265,447.41 (390,967.01)(1,105,909.38)27110000 40,803,873.88 238,335.62 0.00 41,042,209.5028203000Def. FIT-MACRS (7,890,230.13)0.00 (1,335,441.84)(9,225,671.97)28206000 Def. FIT- OCI Pension/PBOP 1,861,085.40 0.00 0.00 1,861,085.4028211000Def. FIT Benefit on DSIT 392,683.59 0.00 0.00 392,683.5928300000Def. FIT-Other (298,888.19)1,138,673.18 0.00 839,784.9928301000Def. FIT-Tank Painting (279,526.00)8,167.00 0.00 (271,359.00)28302000 Def. FIT-Rate Expenses (4,572.00)0.00 0.00 (4,572.00)28303000 Def. FIT-Deferred Charges (211,223.35)14,368.00 0.00 (196,855.35)28304000 Def. FIT-Relocation Expense (7,418.00)0.00 (1,719.00)(9,137.00)28305000 Def. FIT-M_S Fees 23,642.14 0.00 0.00 23,642.1428306000Def. FIT-Pensions (884,974.10)0.00 (95,721.00)(980,695.10)28307000 Def. FIT-PEBOP 665,978.85 43,693.00 0.00 709,671.8528308000Def. FIT-Cost of Removal (1,143,139.75)67,446.00 0.00 (1,075,693.75)28310000 Def. FIT-Uncollectibles 122,031.00 0.00 0.00 122,031.0028311000Def. FIT-Injuries and Damages 310,942.00 0.00 0.00 310,942.0028312000Def. FIT - AFUDC Equity (607,719.43)79,801.00 0.00 (527,918.43)28313000 Def. FIT - AFUDC Equity GU (387,087.57)23,859.00 0.00 (363,228.57)28314000 (837,641.25)397,976.84 0.00 (439,664.41)28350000 Def. SIT- Other (108,703.18)481,933.70 0.00 373,230.5228353000Def. SIT - Tank Painting (69,817.00)2,894.00 0.00 (66,923.00)28354000 Def. SIT-Pensions (190,874.00)0.00 (33,914.00)(224,788.00)28355000 Def. SIT-Post Retrmnt Benefits 316,631.72 15,480.00 0.00 332,111.7228356000Def. SIT-AFUDC Equity (199,657.19)73,268.00 0.00 (126,389.19)28357000 Def. SIT-Excess Depreciation (919,908.71)0.00 (408,911.37)(1,328,820.08)28358000 Def. SIT- Cost of Removal (269,065.71)23,896.00 0.00 (245,169.71)28359000 Def. SIT- Relocation (1,099.00)0.00 (609.00)(1,708.00)28360000 Def. SIT- OCI Pension/PBOP 635,121.84 0.00 0.00 635,121.842836300013,523.04 0.00 0.00 13,523.0428364000Def. SIT - AFUDC Equity GU (83,357.53)8,453.00 0.00 (74,904.53)28365000 (163,555.61)54,455.37 0.00 (109,100.24)28405000 3,542,443.34 0.00 0.00 3,542,443.34284060001,299,424.29 0.00 0.00 1,299,424.292840800041,665.61 0.00 0.00 41,665.6140105461(15,214,099.09)0.00 (2,661,360.01)(17,875,459.10)40106461 Meter Sale-Residential facili (8,199,665.41)0.00 (1,022,540.50)(9,222,205.91)40110461 (8,023,790.23)0.00 (1,554,714.29)(9,578,504.52)40111461 Meter Sale-Commercial facility (1,776,133.12)0.00 (216,772.79)(1,992,905.91)40120461 (93,962.69)0.00 (10,448.27)(104,410.96)40121461 Meter Sale-public auth fac (23,491.00)0.00 (1,691.43)(25,182.43)40130474 Surcharges (46,370.03)0.00 0.00 (46,370.03)40136461 (70,118.58)0.00 (9,541.11)(79,659.69)40137461 (91,562.94)0.00 (463.98)(92,026.92)40140462 Private Fire protection facili (820,593.05)0.00 (116,979.51)(937,572.56)40145463 Public Fire protection facilit (3,535.94)0.00 0.00 (3,535.94)40200471 Miscellaneous service revenue (13,034.15)0.00 (2,000.00)(15,034.15)40245471 Turn on fees (21,255.00)0.00 (4,300.00)(25,555.00)40300474 (4,103,480.00)2,633,260.00 0.00 (1,470,220.00)40301474 Reg Unbill facility charge rev (82,936.00)22,001.00 0.00 (60,935.00)50000000 Payroll Clearing 0.00 694,122.09 (694,122.09)0.0050100600Supv Lbr-SOS Ops Sup & Eng 20,290.70 4,709.55 (221.54)24,778.7150100601Supv Lbr-SOS Ops Lbr & Exp 40,494.23 5,509.06 (239.06)45,764.2350100603Supv Lbr-SOS Ops Misc 2,336.51 0.00 0.00 2,336.51501006101,254.69 0.00 0.00 1,254.6950100614Supv Lbr-SOS Maint Wlls&Spr 27,156.91 1,939.50 0.00 29,096.41501006209,718.84 1,181.64 0.00 10,900.485010062210,410.96 4,103.76 (285.23)14,229.4950100624Supv Lbr-Pump Ops Lbr & Exp 71,393.36 10,999.64 (545.68)81,847.32501006307,768.38 1,110.16 0.00 8,878.5450100631Supv Lbr-Pump Maint Strctrs 1,672.92 0.00 0.00 1,672.925010064013,703.92 1,866.55 0.00 15,570.475010064247,793.17 3,935.14 (285.23)51,443.0850100660Supv Lbr-T&D Ops Sup&Eng 32,341.99 5,556.31 (571.54)37,326.7650100662Supv Lbr-T&D Ops Line Exp 2,439.11 0.00 0.00 2,439.1150100670Supv Lbr-T&D Maint Sup &Eng 4,246.04 710.79 0.00 4,956.8350100671Supv Lbr-T&D Maint Strctrs 830.77 0.00 0.00 830.77501006721,395.69 0.00 (620.31)775.3850100673Supv Lbr-T&D Maint - Main 4,348.76 0.00 (142.63)4,206.1350100675Supv Lbr-T&D Maint - Services 8,192.48 0.00 (507.08)7,685.40
SUZ-W-20-02IPUC DR 1AttachmentPage 171 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Oct 31, 2019
Run on 10/09/20 at 06:34 PM Style: UWGNEBS
Period Beginning Ending
50100903 Supv Lbr-Cust Acct Rcrds&Coll 98,150.63 14,768.00 (1,152.00)111,766.6350100920Supv Lbr-A&G Ops Salaries 1,422,864.38 220,552.21 (8,170.64)1,635,245.9550100930Supv Lbr-A&G Misc Gen Exp 2,726.15 0.00 0.00 2,726.1550100932Supv Lbr-A&G Maint Plnt 4,442.62 0.00 (328.22)4,114.4050105600Drct Lbr-SOS Ops Sup & Eng 3,913.99 0.00 0.00 3,913.9950105611Drct Lbr-SOS Maint Strctrs 19,622.18 1,583.35 (457.50)20,748.0350105622725.80 981.16 0.00 1,706.9650105624Drct Lbr-Pump Ops Lbr & Exp 337,431.38 40,672.01 (3,043.82)375,059.5750105631Drct Lbr-Pump Maint Strctrs 10,063.45 0.00 (213.91)9,849.5450105633Drct Lbr-Pump Maint Equip 145,534.81 26,742.80 0.00 172,277.6150105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 335,938.52 44,945.54 (6,386.91)374,497.1550105651Drct Lbr-Wtr Tmt Maint Strct 29,159.35 260.85 (638.16)28,782.0450105652Drct Lbr-Wtr Tmt Maint Equip 46,549.01 3,630.25 (1,073.80)49,105.4650105662Drct Lbr-T&D Ops Line Ex 353,993.24 32,077.39 (49.90)386,020.7350105663Drct Lbr-T&D Ops Meter Exp 122,933.89 15,548.38 (894.16)137,588.1150105665Drct Lbr-T&D Ops Misc Ex 64,271.17 6,091.54 (2,845.11)67,517.6050105671Drct Lbr-T&D Maint Strctrs 295.11 0.00 0.00 295.1150105673Drct Lbr-T&D Maint - Main 179,584.66 25,660.08 (5,009.66)200,235.0850105675Drct Lbr-T&D Maint - Services 114,363.14 6,577.72 (580.88)120,359.9850105676Drct Lbr-T&D Maint - Meters 16,403.08 8,970.00 0.00 25,373.0850105677Drct Lbr-T&D Maint - Hydrants 15,287.09 1,770.19 (157.12)16,900.1650105902Drct Lbr-Cust Acct Mtr Rdng 245,023.42 28,507.73 (1,936.39)271,594.7650105903Drct Lbr-Cust Acct Rcrds&Coll 479,820.57 66,098.16 (2,505.00)543,413.7350105904Drct Lbr-Custr Acct Uncoll 1,165.50 0.00 0.00 1,165.5050105910Drct Lbr-Sales Exp Ops 66.01 0.00 0.00 66.0150105920Drct Lbr-A&G Ops Salaries 746,520.07 136,339.23 (9,221.02)873,638.2850105932Drct Lbr-A&G Maint Plnt 1,041.06 0.00 0.00 1,041.0650110600S L T-SOS Ops Sup & Eng 10,094.51 1,136.19 0.00 11,230.7050120624S L T out-Pump Ops Lbr & Exp (70.45)0.00 (473.98)(544.43)50120660 S L T out-T&D Ops Sup&Eng 3,032.59 0.00 (1,565.48)1,467.1150120901S L T out-Cust Acct Suprvsn 363.59 0.00 (41.04)322.5550120920S L T out-A&G Ops Salaries (896,446.90)1,385.06 (111,086.73)(1,006,148.57)50125665 D L T out-T&D Ops Misc Ex (47,888.33)0.00 (5,020.78)(52,909.11)50125903 832.35 0.00 (26.74)805.6150125920D L T out-A&G Ops Salaries (718,595.72)3,662.04 (123,746.20)(838,679.88)50300600 Material-SOS Ops Sup & Eng 753.37 15.77 0.00 769.1450300611Material-SOS Maint Strctrs 25,673.07 474.59 0.00 26,147.6650300624Material-Pump Ops Lbr & Exp 10,585.61 154.36 0.00 10,739.9750300630Material-Pump Maint Sup&Eng 0.00 70.00 0.00 70.0050300631Material-Pump Maint Strctrs 1,447.03 174.21 0.00 1,621.2450300632Material-Pump Maint Pwr Prd 1,229.98 0.00 0.00 1,229.9850300633Material-Pump Maint Eq 24,444.61 7,205.59 0.00 31,650.20503006400.00 695.95 0.00 695.9550300642Material-Wtr Tmt Ops Lbr&Exp 21,277.09 6,414.29 0.00 27,691.3850300651Material-Wtr Tmt Maint Strct 6,693.62 4,855.85 0.00 11,549.4750300652Material-Wtr Tmt Maint Equip 5,930.08 956.49 0.00 6,886.5750300660Material-T&D Ops Sup&Eng 37.04 0.00 0.00 37.0450300662Material-T&D Ops Line Ex 6,952.73 76.33 (6,131.35)897.7150300665Material-T&D Ops Misc Ex 3,706.28 823.48 (162.99)4,366.7750300672Material-T&D Maint Rsrvrs&Stn 223.33 148.19 (193.33)178.1950300673Material-T&D Maint - Main 22,712.78 537.45 (491.47)22,758.7650300675Material-T&D Maint - Services 39,149.93 1,650.37 (14,795.88)26,004.4250300677Material-T&D Maint - Hydrants 7,374.20 382.24 0.00 7,756.4450300902Material-Cust Acct Mtr Rdng 1,896.41 0.00 0.00 1,896.4150300903Material-Cust Acct Rcrds&Coll 78.40 0.00 0.00 78.4050300930Material-A&G Ops-Misc Gen 39.20 0.00 0.00 39.2050300932Material-A&G Maint Plnt 9,987.36 1,083.61 (904.34)10,166.6350310604Rent-SOS Ops 1,257.89 0.00 0.00 1,257.8950310633Rent-Pump Maint Eq 167.56 0.00 0.00 167.5650310642Rent-Wtr Tmt Ops Lbr&Exp 92.22 0.00 0.00 92.2250310921Rent-A&G Ops Off Suppl&Exp 8,747.72 738.70 0.00 9,486.4250400601Out Servs-SOS Ops Lbr & Exp 1,676.12 0.00 0.00 1,676.1250400603Out Servs-SOS Ops Misc (1,300.00)0.00 0.00 (1,300.00)50400613 2,500.00 0.00 0.00 2,500.00504006242,683.70 0.00 0.00 2,683.7050400631Out Servs-Pump Maint Strctrs 4,470.66 4,560.47 0.00 9,031.1350400632Out Servs-Pump Maint Pwr Prd 57,019.29 3,130.58 0.00 60,149.8750400633Out Servs-Pump Maint Eq 23,193.79 552.63 0.00 23,746.4250400635Out Servs-Wtr Tmt Lab Testing 95,285.60 6,819.30 0.00 102,104.9050400642102.07 0.00 0.00 102.075040064317,331.30 0.00 0.00 17,331.3050400651Out Servs-Wtr Tmt Maint Strct 11,333.19 1,440.92 0.00 12,774.1150400652Out Servs-Wtr Tmt Maint Equip 24,981.00 0.00 0.00 24,981.0050400662Out Servs-T&D Ops Line Ex 24,601.76 4,081.20 0.00 28,682.9650400665Out Servs-T&D Ops Misc Ex 395.00 0.00 0.00 395.00504006720.00 500.00 0.00 500.0050400673Out Servs-T&D Maint - Main 446.49 1,188.35 0.00 1,634.84504006753,400.98 254.38 (1,411.10)2,244.2650400676Out Servs-T&D Maint - Meters 0.00 430.00 0.00 430.0050400677146.77 0.00 0.00 146.7750400902Out Servs-Cust Acct Mtr Rdng 61,731.94 5,783.88 0.00 67,515.825040090359,197.42 8,322.45 0.00 67,519.87
SUZ-W-20-02IPUC DR 1AttachmentPage 172 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Oct 31, 2019
Run on 10/09/20 at 06:34 PM Style: UWGNEBS
Period Beginning Ending
50400920 Out Servs-A&G Ops OffSuppl&Exp 10,396.55 2,490.00 0.00 12,886.5550400921(185.00)0.00 0.00 (185.00)50400923 Out Servs-A&G Ops 73,717.11 9,843.70 (108.00)83,452.8150400932Out Servs-A&G Maint Plnt 3,330.85 1,856.09 (365.00)4,821.9450405903Print & Postage-Cust Acct Rcrd 217,373.51 23,171.61 0.00 240,545.1250605602Prchsd Wtr-SOS Ops 143,050.97 0.00 0.00 143,050.97506106231,638,306.02 108,143.57 0.00 1,746,449.59506106248,039.16 0.00 0.00 8,039.1650610643Prchsd Pwr-Wtr Tmt Ops Misc 183.38 0.00 0.00 183.3850610665Prchsd Pwr-T&D Ops Misc Ex 281,207.21 54,808.65 0.00 336,015.8650620626Utilities-Pump Ops Misc Exp 2,140.43 264.68 0.00 2,405.1150620633Utilities-Pump Maint Eq 1,248.87 85.10 0.00 1,333.9750620651Utilities-Wtr Tmt Maint Strct (5,526.48)1,650.25 0.00 (3,876.23)50620665 Utilities-T&D Ops Misc Exp 8,056.30 659.49 0.00 8,715.7950620921Utilities-A&G Ops Off Suppl 15,993.45 1,708.10 0.00 17,701.5550620930Utilities-A&G Misc 4,339.37 540.34 0.00 4,879.715062564324,285.00 1,302.00 0.00 25,587.0050625930257.62 0.00 0.00 257.6250635614Chmcals-SOS Maint Wlls&Spr 27,191.58 0.00 0.00 27,191.5850635626Chmcals-Pump Ops Misc Exp 39.15 0.00 0.00 39.1550635640785.33 0.00 0.00 785.3350635641322,970.61 25,395.30 (1,734.64)346,631.27506356425,085.71 907.75 0.00 5,993.4650635651Chmcals-Wtr Tmt Maint Strctrs 1,325.90 0.00 0.00 1,325.9050635652Chmcals-Wtr Tmt Maint Equip 26.47 0.00 0.00 26.4750645000Trnsprt Cst-ES 597,964.03 99,820.51 0.00 697,784.54506456003,592.36 662.94 0.00 4,255.30506456013,895.63 734.48 0.00 4,630.1150645603Trnsprt Cst-SOS Ops Misc 344.89 0.00 0.00 344.8950645610182.86 0.00 0.00 182.8650645611Trnsprt Cst-SOS Maint Strctrs 2,023.23 179.59 0.00 2,202.82506456142,315.42 305.46 0.00 2,620.8850645620949.26 159.41 0.00 1,108.6750645622969.60 472.60 0.00 1,442.205064562441,654.39 5,889.51 0.00 47,543.9050645630734.57 138.05 0.00 872.6250645631Trnsprt Cst-Pump Maint Strctrs 1,309.03 14.83 0.00 1,323.8650645633Trnsprt Cst-Pump Maint Eq 14,393.77 3,006.68 0.00 17,400.45506456401,340.68 242.44 0.00 1,583.125064564236,102.43 6,469.09 0.00 42,571.5250645651Trnsprt Cst-Wtr Tmt Maint Strc 3,005.08 100.86 0.00 3,105.9450645652Trnsprt Cst-Wtr Tmt Maint Eq 4,612.01 542.82 0.00 5,154.8350645660Trnsprt Cst-T&D Ops Sup&Eng 3,035.01 441.44 0.00 3,476.4550645662Trnsprt Cst-T&D Ops Line Ex 36,374.48 3,748.03 0.00 40,122.515064566312,150.22 1,986.15 0.00 14,136.3750645665Trnsprt Cst-T&D Ops Misc Ex 1,321.41 0.00 0.00 1,321.4150645670420.50 84.16 0.00 504.6650645671Trnsprt Cst-T&D Maint Strctrs 111.56 0.00 0.00 111.565064567287.75 0.00 0.00 87.7550645673Trnsprt Cst-T&D Maint - Main 17,029.84 3,320.66 0.00 20,350.505064567511,641.52 1,135.57 0.00 12,777.0950645676Trnsprt Cst-T&D Maint - Meters 1,666.65 910.44 0.00 2,577.09506456771,642.32 232.48 0.00 1,874.8050645901Trnsprt Cst-Cust Acct Suprvsn 5,463.39 636.05 0.00 6,099.4450645902Trnsprt Cst-Cust Acct Mtr Rdng 24,712.19 3,831.97 0.00 28,544.165064590355,569.79 9,753.45 0.00 65,323.2450645904Trnsprt Cst-Custr Acct Uncolle 64.73 0.00 0.00 64.7350645910Trnsprt Cst-Sales Exp Ops 4.86 0.00 0.00 4.8650645920Trnsprt Cst-A&G Salaries 61,540.52 11,798.64 0.00 73,339.1650645930Trnsprt Cst-A&G Misc 242.70 0.00 0.00 242.7050645932Trnsprt Cst-A&G Maint Plnt 548.54 0.00 0.00 548.5450646000Transportation Cost -Trnsfrred (597,964.03)0.00 (99,820.51)(697,784.54)50650600 362.45 0.00 (179.93)182.5250650603Office Exp-SOS Ops Misc 108.50 0.00 0.00 108.5050650624614.80 0.00 0.00 614.8050650626Office Exp-Pump Ops Misc Exp 33,389.82 1,477.00 0.00 34,866.8250650633Office Exp-Pump Maint Eq 1,792.69 0.00 0.00 1,792.6950650642612.17 133.36 0.00 745.5350650651Office Exp-Wtr Tmt Maint Strct 130.00 0.00 0.00 130.00506506522,729.55 0.00 0.00 2,729.5550650660Office Exp-T&D Ops Sup&Eng 180.00 5,353.88 0.00 5,533.8850650661Office Exp-T&D Ops Strg Faclt 18,319.59 2,035.51 0.00 20,355.1050650662Office Exp-T&D Ops Line Ex 4,317.03 836.40 0.00 5,153.4350650665Office Exp-T&D Ops Misc Ex 337.45 0.00 (83.05)254.4050650673Office Exp-T&D Maint - Main 143.50 0.00 0.00 143.5050650675Office Exp-T&D Maint-Services 3,553.81 25.00 (2,053.00)1,525.8150650902Office Exp-Cust Acct Mtr Rdng 13.00 0.00 0.00 13.005065090344,737.37 5,285.79 0.00 50,023.1650650910Office Exp - Sales Exp Ops 228.00 0.00 0.00 228.0050650920Office Exp-A&G Ops Salaries 17,952.10 898.16 (3,095.43)15,754.8350650921Office Exp-A&G Ops Off Suppl 152,523.16 13,799.68 (2,384.74)163,938.105065092386,620.00 10,450.00 0.00 97,070.00
SUZ-W-20-02IPUC DR 1AttachmentPage 173 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Oct 31, 2019
Run on 10/09/20 at 06:34 PM Style: UWGNEBS
Period Beginning Ending
50650930 Office Exp-A&G Ops Misc Gen 81,085.58 12,601.98 (769.71)92,917.8550650932Office Exp-A&G Maint Plnt 15,858.15 4,113.46 0.00 19,971.6150651660Advertising Exp-A&G 111,469.30 6,609.42 0.00 118,078.7250655614Misc Exp-SOS Maint Wlls&Spr 50.00 0.00 0.00 50.0050655631Misc Exp-Pump Maint Strctrs 165,251.34 12,792.91 0.00 178,044.2550655632Misc Exp-Pump Maint Pwr Prd 761.00 0.00 0.00 761.0050655651Misc Exp-Wtr Tmt Maint Strct 4,756.06 282.50 0.00 5,038.565065567230.00 0.00 0.00 30.0050655675Misc Exp-T&D Maint - Services 477.12 0.00 0.00 477.1250655905Misc Exp-Cust Acct Misc Exp (20.00)0.00 0.00 (20.00)70100403 Depreciation - Utility Plant 7,158,182.38 797,833.60 0.00 7,956,015.9870203408Real Estate Tax 1,540,172.52 171,130.28 0.00 1,711,302.8070250408Payroll Taxes 402,578.99 45,841.29 (27.48)448,392.80708004302,913,633.27 321,731.24 0.00 3,235,364.5170900419Interest income (32,489.81)0.00 (3,640.14)(36,129.95)71000431 Other interest (3,538.18)0.00 (1,086.36)(4,624.54)71010431 Other interest – Regulatory 5,423.23 0.00 (5,423.22)0.0071050419AFUDC Gross Up (151,611.49)0.00 (20,998.17)(172,609.66)71051419 AFUDC Debt (210,960.72)0.00 (29,218.02)(240,178.74)71052419 AFUDC Equity (421,139.52)0.00 (58,327.74)(479,467.26)71251418 Misc Non Oper Rental Income (37,977.40)0.00 (4,220.82)(42,198.22)71253426 Non Recoverable (1,250,692.27)6,483.82 (92,978.36)(1,337,186.81)71255406 Amort of Util Plt Acquis Adj 15,534.00 2,200.00 (474.00)17,260.0071257426566,642.25 62,960.25 0.00 629,602.5071258426(325,338.77)0.00 (36,148.75)(361,487.52)80100409 Current-federal 4,051,003.59 496,721.23 0.00 4,547,724.8280150409Current-state 1,445,064.95 250,141.55 0.00 1,695,206.5080200410(777,093.95)0.00 (300,219.18)(1,077,313.13)80250410 Deferred-State Income taxes (312,814.95)0.00 (202,460.70)(515,275.65)80400411 Investment Tax Cr,amortization (36,180.00)0.00 (4,020.00)(40,200.00)90400904 208,142.90 28,372.25 (2,534.52)233,980.63908509232,775,057.03 330,455.53 0.00 3,105,512.569089042614,554.41 2,383.39 (60.53)16,877.2790950000F B T-ES (2,147,693.65)334.40 (225,530.21)(2,372,889.45)90950600 F B T-SOS Ops Sup & Eng 15,124.68 1,769.61 0.00 16,894.2990950601F B T-SOS Ops Lbr & Exp 16,342.89 1,960.21 0.00 18,303.1090950603F B T-SOS Ops Misc 1,299.49 0.00 0.00 1,299.4990950610F B T-SOS Maint Sup & Eng 654.89 0.00 0.00 654.8990950611F B T-SOS Maint Strctrs 8,368.74 479.31 0.00 8,848.0590950614F B T-SOS Maint Wlls&Spr 9,676.82 815.20 0.00 10,492.0290950620F B T-Pump Ops Sup & Eng 3,965.50 425.42 0.00 4,390.9290950622F B T-Pump Ops Pwr Prd Lbr 3,916.65 1,261.33 0.00 5,177.9890950624F B T-Pump Ops Lbr & Exp 174,280.65 15,718.44 0.00 189,999.0990950630F B T-Pump Maint Sup&Eng 3,082.42 368.43 0.00 3,450.8590950631F B T-Pump Maint Strctrs 5,812.33 39.54 0.00 5,851.8790950633F B T-Pump Maint Eq 59,803.09 8,024.49 0.00 67,827.5890950640F B T-Wtr Tmt Ops Sup&Eng 5,603.46 647.00 0.00 6,250.4690950642F B T-Wtr Tmt Ops Lbr&Exp 149,515.46 17,265.28 0.00 166,780.7490950651F B T-Wtr Tmt Maint Strct 12,281.91 269.12 0.00 12,551.0390950652F B T-Wtr Tmt Maint Equip 18,985.99 1,448.71 0.00 20,434.7090950660F B T-T&D Ops Sup&Eng 12,392.28 1,178.15 0.00 13,570.4390950662F B T-T&D Ops Line Ex 149,540.38 10,003.03 0.00 159,543.4190950663F B T-T&D Ops Meter Exp 50,552.13 5,300.76 0.00 55,852.8990950665F B T-T&D Ops Misc Ex 5,444.22 0.00 0.00 5,444.2290950670F B T-T&D Maint Sup & Eng 1,738.32 224.65 0.00 1,962.9790950671F B T-T&D Maint Strctrs 436.71 0.00 0.00 436.7190950672F B T-T&D Maint Rsrvrs&Stn 299.28 0.00 0.00 299.2890950673F B T-T&D Maint - Main 69,400.74 8,862.44 0.00 78,263.1890950675F B T-T&D Maint - Services 48,175.45 3,030.68 0.00 51,206.1390950676F B T-T&D Maint - Meters 7,102.50 2,429.80 0.00 9,532.3090950677F B T-T&D Maint - Hydrants 7,314.57 620.45 0.00 7,935.0290950901F B T-Cust Acct Suprvsn 22,465.94 1,697.52 0.00 24,163.4690950902F B T-Cust Acct Mtr Rdng 101,558.12 10,227.09 0.00 111,785.2190950903F B T-Cust Acct Rcrds&Coll 231,038.81 26,030.83 0.00 257,069.6490950904F B T-Custr Acct Uncoll 378.42 0.00 0.00 378.4290950910F B T -Sales Exp Ops 21.22 0.00 0.00 21.2290950920F B T-A&G Salaries 256,156.08 31,489.20 0.00 287,645.2890950930F B T-A&G Misc 1,173.05 0.00 0.00 1,173.0590950932F B T-A&G Maint Plnt 2,292.41 0.00 0.00 2,292.4191400924Liability Insurance-A&G Ops 100.00 0.00 0.00 100.009146092582,029.30 2,734.71 0.00 84,764.0191500926Pension-A&G Ops 376,245.00 41,805.00 0.00 418,050.0091550926135,859.51 15,095.50 0.00 150,955.0191700926962,175.55 100,010.93 (1,737.44)1,060,449.0491800926188,805.28 21,473.29 0.00 210,278.5791850000Other Employee Benefits-ES 8,126.61 0.00 0.00 8,126.61918609269,264.58 0.00 0.009190092861,068.72 0.00 0.00920509300.08 0.00 0.00920529308,794.35 977.15 0.009205367241,826.55 4,647.40 0.00 46,473.959206493029,545.26 3,503.86 0.00 33,049.12
SUZ-W-20-02IPUC DR 1AttachmentPage 174 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Oct 31, 2019
Run on 10/09/20 at 06:34 PM Style: UWGNEBS
Period Beginning Ending
92200624 Uni&Sfty Eq-Pump Ops Lbr & Exp 324.16 190.79 0.00 514.9592200632102.69 0.00 0.00 102.6992200633Uni&Sfty Eq-Pump Maint Eq 996.23 840.36 0.00 1,836.5992200642198.21 0.00 0.00 198.2192200662Uni&Sfty Eq-T&D Ops Line Ex 746.41 64.65 0.00 811.0692200665Uni&Sfty Eq-T&D Ops Misc Ex 130.63 0.00 0.00 130.6392200673Uni&Sfty Eq-T&D Maint - Main 179.51 355.53 0.00 535.04922006753,142.57 950.98 0.00 4,093.5592200902295.39 0.00 0.00 295.39922009031,387.93 1,155.62 0.00 2,543.559220092124,849.33 3,220.74 (64.65)28,005.429220093030,847.89 207.72 (1,125.00)29,930.6192200932Uni&Sfty Eq-A&G Maint Plnt 9,661.68 2,913.09 0.00 12,574.77923009308,671.45 898.33 0.00 9,569.7892600930(7,462.19)0.00 0.00 (7,462.19)92600932 28,442.54 2,819.10 0.00 31,261.64UW All Accounts (0.00)21,560,207.96 (21,560,207.96)(0.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 175 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Nov 30, 2019
Run on 10/09/20 at 06:35 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 457,419,768.56 1,007,852.14 (30,514.02)458,397,106.6810600000Cnstrction Csts Not Classified 10,376,296.61 737,046.98 (920,604.70)10,192,738.8910700000Construction work in progress 20,166,649.31 5,109,481.39 (2,635,827.47)22,640,303.2310750000CWIP – Suspense 0.00 4,027.40 0.00 4,027.4010800000Utility Accumulated Depr (130,314,945.17)281.47 (798,498.11)(131,113,161.81)10810000 Retirement work in progress 663,954.18 18,836.60 (2,219.64)680,571.1410900000Accumulated Cost of Removal 2,037,665.84 195.56 (473.11)2,037,388.2911100000Utility Accumulated Depr -CIAC (41,042,209.50)0.00 (258,685.85)(41,300,895.35)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (212,085.18)474.00 (2,200.00)(213,811.18)12100000 Non-Utility Property 11,053.83 0.00 0.00 11,053.8313120000Collections41,000.00 0.00 0.00 41,000.0013501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 3,340,407.96 0.00 (1,549,949.57)1,790,458.3914201000AR Cash Accrual (1,429,241.79)713,215.84 0.00 (716,025.95)14309000 Accounts Receivable-Other 0.00 0.00 0.00 0.0014400000Provision Uncllctble Acct (Cr)(371,000.00)0.00 0.00 (371,000.00)14410000 Provision Uncllctble Acct-Othr (11,000.00)0.00 0.00 (11,000.00)14605000 IC Money Pool Receivable 0.02 572,852.05 (572,852.07)0.0014606000Utility Money Pool Receivable 3,425,436.76 0.01 (3,467,905.99)(42,469.22)14610000 SW IC Receivable (net)(574,062.53)18,393.33 (49,424.50)(605,093.70)15000000 Capital&Maint Inv Nonexempt 117,387.56 0.00 (4,988.82)112,398.7415010000317,744.66 0.00 0.00 317,744.6615020000Other Inventory 45,103.32 0.00 (4,311.91)40,791.4115030000Chemical Inventory 61,318.93 4,698.71 (7,310.55)58,707.0916599000Prepaid Expenses-Other 112,750.00 0.00 (10,250.00)102,500.0017300000Unbilled Revenue 4,517,018.00 0.00 (1,164,154.00)3,352,864.0018300000Prelim Survey and Inv. Chrgs 1,180,656.54 333,905.24 (2,192.39)1,512,369.3918404000Clearing - Capital Work Order (2.30)6,622.34 (0.08)6,619.96186090002,187,284.33 3,646.20 0.00 2,190,930.53186200001,462,502.32 0.00 0.00 1,462,502.3218621000Dfrrd Relocation Exp - Approve 13,680.15 0.00 (977.15)12,703.00186230001,492,588.33 22,151.41 0.00 1,514,739.7418625000Deferred Pwr Costs - Approved 0.89 0.00 0.00 0.8918650000(499,422.04)0.00 (4,647.40)(504,069.44)18653000 (361,556.99)0.00 (3,553.85)(365,110.84)18680000 Deferred rate charges (0.04)0.00 0.00 (0.04)18698000 Other Reg Assets- Acquisitions 395,302.01 2,788.70 0.00 398,090.7118699000Other Regulatory Assets 11,040.00 0.00 (46.00)10,994.0018714000656,491.38 3,848.49 0.00 660,339.8719010000Def. Federal Inc Taxes- Other (112,339.59)50,729.00 0.00 (61,610.59)19012000 Def State Income Taxes- Other 51,404.37 17,973.00 0.00 69,377.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019101000Def. FIT-FAS109 ITC 102,362.80 0.00 (844.20)101,518.6019103000Def. FIT-F71/F109 G/U ITC 47,338.92 0.00 (297.48)47,041.4419131000Def.SIT-FAS109 ITC 45,314.39 0.00 (224.41)45,089.9819132000Def. SIT-F71/F109 G/U ITC 32,785.83 0.00 (23.77)32,762.0620100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (81,437,834.97)0.00 0.00 (81,437,834.97)21600000 RE - Cumulated Income (104,603,957.44)0.00 0.00 (104,603,957.44)21800000 AOCI - Pension 8,259,974.79 0.00 0.00 8,259,974.7921805000AOCI - PBOP (1,287,164.03)0.00 0.00 (1,287,164.03)23200000 Accounts Payable (1,257,156.08)165,201.01 (860,063.56)(1,952,018.63)23210000 Accounts Payable Reversing (152,750.86)974.56 (142,584.29)(294,360.59)23211000 (233,498.02)0.00 (22,623.61)(256,121.63)23220000 AP - Inventory Accrued 1,382.27 0.00 (1,382.27)0.0023601000Property Taxes Accrued (1,711,302.80)0.00 (81,157.46)(1,792,460.26)23610000 Franchise taxes Accrued (137,129.39)134,081.57 (95,518.30)(98,566.12)23641000 Federal Income Tax Accrued (8,160,017.57)4,272,523.71 0.00 (3,887,493.86)23651000 State Income Tax Accrued (5,191,234.55)63,577.55 0.00 (5,127,657.00)23661000 FICA Tax Accrued (36,935.96)0.00 (7,601.17)(44,537.13)23662000 (93.67)15.86 (31.07)(108.88)23663000 (277.64)28.69 (11.48)(260.43)23670000 Sales & Use Taxes Accrued (38,337.16)10,528.40 (10,074.41)(37,883.17)23699000 Other Accrued Taxes 26,293.86 0.00 (22,630.48)3,663.3824205000Accrued - Payroll (515,375.55)19,369.30 (54,296.93)(550,303.18)24211000 Accrued Insurance (200,895.01)852.00 (38,904.54)(238,947.55)24215000 Accrued - Power (294,085.04)47,772.96 0.00 (246,312.08)24245000 Accrued - Vacation (31,369.00)0.00 0.00 (31,369.00)24246000 Accrued - Bonus (277,171.24)0.00 (27,717.13)(304,888.37)24247000 Accrued - Employee Related (3,273.21)432.74 (623.06)(3,463.53)24248000 Accr - Employee Related Other (24,810.01)14,573.86 (23,198.79)(33,434.94)24299000 Accrued Other (19,934.52)0.00 (316.43)(20,250.95)24301000 Employee W/hg-401K 31,438.44 53,284.17 (57,991.34)26,731.2724306000Employee withholding – PAC (45.00)10.00 (10.00)(45.00)24330000 Employee Withholding- Other 0.00 0.00 0.00 0.0025200000Advances for Construction (5,152,544.54)0.00 0.00 (5,152,544.54)25200001 CWIP non-taxable advances 509,505.06 0.00 0.00 509,505.0625201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (2,129,402.00)0.00 0.00 (2,129,402.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 176 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Nov 30, 2019
Run on 10/09/20 at 06:35 PM Style: UWGNEBS
Period Beginning Ending
25317000 Reg Liab-NewFedRate2018portion (210,333.48)0.00 (6,661.46)(216,994.94)25340000 PBOP Liability - Trustee (2,983,981.67)21,053.25 0.00 (2,962,928.42)25380000 Other Deferred Credits (301,818.50)0.00 0.00 (301,818.50)25390000 Accrued SE LTIP (11,869.00)0.00 (383.00)(12,252.00)25402000 DefRegLiab F71/F109-Fed:ITC (227,799.94)1,389.86 0.00 (226,410.08)25500000 Deferred ITC (575,434.00)4,020.00 0.00 (571,414.00)26200000 Injuries and Damages Reserve (100,405.25)3,494.95 0.00 (96,910.30)26310000 Pension Accrued (8,082,055.47)0.00 (104,765.25)(8,186,820.72)27100000 Contribution in Aid of Cnstrct (120,655,173.87)0.00 0.00 (120,655,173.87)27100001 CWIP non-taxable CIAC (1,576,844.07)20,057.07 0.00 (1,556,787.00)27100002 In Service non-taxable CIAC (106,859.81)0.00 (5,856.83)(112,716.64)27101000 Taxable CIAC - Serv Laterals (10,266,624.11)0.00 (113,441.19)(10,380,065.30)27101001 CWIP taxable CIAC (4,844,216.72)479,910.79 (1,448,632.85)(5,812,938.78)27101002 In Service taxable CIAC (1,105,909.38)85,404.90 (405,510.69)(1,426,015.17)27110000 41,042,209.50 258,685.85 0.00 41,300,895.3528203000Def. FIT-MACRS (9,225,671.97)1,616,214.00 0.00 (7,609,457.97)28206000 Def. FIT- OCI Pension/PBOP 1,861,085.40 0.00 0.00 1,861,085.4028211000Def. FIT Benefit on DSIT 392,683.59 0.00 0.00 392,683.5928300000Def. FIT-Other 839,784.99 0.00 (1,055,452.18)(215,667.19)28301000 Def. FIT-Tank Painting (271,359.00)0.00 (6,419.00)(277,778.00)28302000 Def. FIT-Rate Expenses (4,572.00)0.00 0.00 (4,572.00)28303000 Def. FIT-Deferred Charges (196,855.35)0.00 (14,751.00)(211,606.35)28304000 Def. FIT-Relocation Expense (9,137.00)2,101.00 0.00 (7,036.00)28305000 Def. FIT-M_S Fees 23,642.14 0.00 0.00 23,642.1428306000Def. FIT-Pensions (980,695.10)124,768.00 0.00 (855,927.10)28307000 Def. FIT-PEBOP 709,671.85 0.00 (51,040.00)658,631.8528308000Def. FIT-Cost of Removal (1,075,693.75)0.00 (89,729.00)(1,165,422.75)28310000 Def. FIT-Uncollectibles 122,031.00 0.00 0.00 122,031.0028311000Def. FIT-Injuries and Damages 310,942.00 0.00 0.00 310,942.0028312000Def. FIT - AFUDC Equity (527,918.43)0.00 (104,012.00)(631,930.43)28313000 Def. FIT - AFUDC Equity GU (363,228.57)0.00 (30,913.00)(394,141.57)28314000 (439,664.41)0.00 (181,026.00)(620,690.41)28350000 Def. SIT- Other 373,230.52 0.00 (452,583.70)(79,353.18)28353000 Def. SIT - Tank Painting (66,923.00)0.00 (2,274.00)(69,197.00)28354000 Def. SIT-Pensions (224,788.00)44,205.00 0.00 (180,583.00)28355000 Def. SIT-Post Retrmnt Benefits 332,111.72 0.00 (18,083.00)314,028.7228356000Def. SIT-AFUDC Equity (126,389.19)0.00 (81,846.00)(208,235.19)28357000 Def. SIT-Excess Depreciation (1,328,820.08)525,758.00 0.00 (803,062.08)28358000 Def. SIT- Cost of Removal (245,169.71)0.00 (31,791.00)(276,960.71)28359000 Def. SIT- Relocation (1,708.00)744.00 0.00 (964.00)28360000 Def. SIT- OCI Pension/PBOP 635,121.84 0.00 0.00 635,121.842836300013,523.04 0.00 0.00 13,523.0428364000Def. SIT - AFUDC Equity GU (74,904.53)0.00 (10,952.00)(85,856.53)28365000 (109,100.24)0.00 0.00 (109,100.24)28405000 3,542,443.34 0.00 0.00 3,542,443.34284060001,299,424.29 0.00 (1,763.00)1,297,661.292840800041,665.61 0.00 (8,944.00)32,721.6140105461(17,875,459.10)0.00 (1,443,064.42)(19,318,523.52)40106461 Meter Sale-Residential facili (9,222,205.91)0.00 (813,628.04)(10,035,833.95)40110461 (9,578,504.52)0.00 (770,239.15)(10,348,743.67)40111461 Meter Sale-Commercial facility (1,992,905.91)0.00 (190,401.66)(2,183,307.57)40120461 (104,410.96)0.00 (9,599.10)(114,010.06)40121461 Meter Sale-public auth fac (25,182.43)0.00 (4,926.04)(30,108.47)40130474 Surcharges (46,370.03)0.00 (3,392.40)(49,762.43)40136461 (79,659.69)0.00 (7,718.48)(87,378.17)40137461 (92,026.92)0.00 (22,123.22)(114,150.14)40140462 Private Fire protection facili (937,572.56)0.00 (72,939.66)(1,010,512.22)40145463 Public Fire protection facilit (3,535.94)0.00 0.00 (3,535.94)40200471 Miscellaneous service revenue (15,034.15)0.00 (1,440.00)(16,474.15)40245471 Turn on fees (25,555.00)0.00 (1,390.00)(26,945.00)40300474 (1,470,220.00)1,200,112.00 0.00 (270,108.00)40301474 Reg Unbill facility charge rev (60,935.00)0.00 (35,958.00)(96,893.00)50000000 Payroll Clearing 0.00 688,238.63 (688,238.63)0.0050100600Supv Lbr-SOS Ops Sup & Eng 24,778.71 1,788.91 0.00 26,567.6250100601Supv Lbr-SOS Ops Lbr & Exp 45,764.23 5,367.45 0.00 51,131.6850100603Supv Lbr-SOS Ops Misc 2,336.51 0.00 0.00 2,336.51501006101,254.69 0.00 0.00 1,254.6950100614Supv Lbr-SOS Maint Wlls&Spr 29,096.41 1,783.21 0.00 30,879.625010062010,900.48 1,078.90 0.00 11,979.385010062214,229.49 2,555.20 (1,738.72)15,045.9750100624Supv Lbr-Pump Ops Lbr & Exp 81,847.32 9,831.47 0.00 91,678.79501006308,878.54 673.89 0.00 9,552.4350100631Supv Lbr-Pump Maint Strctrs 1,672.92 0.00 0.00 1,672.925010064015,570.47 1,119.89 0.00 16,690.365010064251,443.08 5,496.04 (208.18)56,730.9450100660Supv Lbr-T&D Ops Sup&Eng 37,326.76 2,159.40 (2,192.30)37,293.8650100662Supv Lbr-T&D Ops Line Exp 2,439.11 0.00 0.00 2,439.1150100670Supv Lbr-T&D Maint Sup &Eng 4,956.83 439.54 0.00 5,396.3750100671Supv Lbr-T&D Maint Strctrs 830.77 0.00 0.00 830.7750100672775.38 0.00 0.00 775.3850100673Supv Lbr-T&D Maint - Main 4,206.13 2,868.17 0.00 7,074.3050100675Supv Lbr-T&D Maint - Services 7,685.40 0.00 0.00 7,685.40
SUZ-W-20-02IPUC DR 1AttachmentPage 177 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Nov 30, 2019
Run on 10/09/20 at 06:35 PM Style: UWGNEBS
Period Beginning Ending
50100903 Supv Lbr-Cust Acct Rcrds&Coll 111,766.63 12,432.00 0.00 124,198.6350100920Supv Lbr-A&G Ops Salaries 1,635,245.95 188,226.07 (6,866.00)1,816,606.0250100930Supv Lbr-A&G Misc Gen Exp 2,726.15 1,332.52 0.00 4,058.6750100932Supv Lbr-A&G Maint Plnt 4,114.40 0.00 0.00 4,114.4050105600Drct Lbr-SOS Ops Sup & Eng 3,913.99 0.00 0.00 3,913.9950105611Drct Lbr-SOS Maint Strctrs 20,748.03 139.28 (301.30)20,586.01501056221,706.96 0.00 (478.00)1,228.9650105624Drct Lbr-Pump Ops Lbr & Exp 375,059.57 60,875.71 (769.73)435,165.5550105631Drct Lbr-Pump Maint Strctrs 9,849.54 954.24 (90.72)10,713.0650105633Drct Lbr-Pump Maint Equip 172,277.61 23,334.41 (479.56)195,132.4650105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 374,497.15 53,884.28 (2,477.76)425,903.6750105651Drct Lbr-Wtr Tmt Maint Strct 28,782.04 1,205.80 (127.08)29,860.7650105652Drct Lbr-Wtr Tmt Maint Equip 49,105.46 5,304.72 0.00 54,410.1850105662Drct Lbr-T&D Ops Line Ex 386,020.73 63,289.14 0.00 449,309.8750105663Drct Lbr-T&D Ops Meter Exp 137,588.11 13,427.52 (798.48)150,217.1550105665Drct Lbr-T&D Ops Misc Ex 67,517.60 5,899.00 (309.84)73,106.7650105671Drct Lbr-T&D Maint Strctrs 295.11 0.00 0.00 295.1150105672Drct Lbr-T&D Maint Rsrvrs&Stn 0.00 1,022.76 0.00 1,022.7650105673Drct Lbr-T&D Maint - Main 200,235.08 25,382.53 (2,309.72)223,307.8950105675Drct Lbr-T&D Maint - Services 120,359.98 47,516.05 0.00 167,876.0350105676Drct Lbr-T&D Maint - Meters 25,373.08 424.05 (3,707.94)22,089.1950105677Drct Lbr-T&D Maint - Hydrants 16,900.16 11,787.93 0.00 28,688.0950105902Drct Lbr-Cust Acct Mtr Rdng 271,594.76 33,454.02 (2,154.88)302,893.9050105903Drct Lbr-Cust Acct Rcrds&Coll 543,413.73 55,049.73 (1,122.84)597,340.6250105904Drct Lbr-Custr Acct Uncoll 1,165.50 0.00 0.00 1,165.5050105910Drct Lbr-Sales Exp Ops 66.01 0.00 0.00 66.0150105920Drct Lbr-A&G Ops Salaries 873,638.28 76,165.44 (25,120.98)924,682.7450105932Drct Lbr-A&G Maint Plnt 1,041.06 0.00 0.00 1,041.0650110600S L T-SOS Ops Sup & Eng 11,230.70 1,037.37 0.00 12,268.0750120624S L T out-Pump Ops Lbr & Exp (544.43)0.00 (260.69)(805.12)50120660 S L T out-T&D Ops Sup&Eng 1,467.11 0.00 (861.01)606.1050120901S L T out-Cust Acct Suprvsn 322.55 0.00 (22.57)299.9850120920S L T out-A&G Ops Salaries (1,006,148.57)3,433.02 (99,623.30)(1,102,338.85)50125665 D L T out-T&D Ops Misc Ex (52,909.11)0.00 (4,904.68)(57,813.79)50125675 D L T out-T&D Maint - Services 0.00 0.00 (722.04)(722.04)50125903 805.61 0.00 (14.71)790.9050125920D L T out-A&G Ops Salaries (838,679.88)18,386.56 (63,637.94)(883,931.26)50300600 Material-SOS Ops Sup & Eng 769.14 0.00 (169.83)599.3150300611Material-SOS Maint Strctrs 26,147.66 2,110.16 (1,395.00)26,862.8250300624Material-Pump Ops Lbr & Exp 10,739.97 551.61 0.00 11,291.5850300630Material-Pump Maint Sup&Eng 70.00 0.00 0.00 70.0050300631Material-Pump Maint Strctrs 1,621.24 308.71 0.00 1,929.9550300632Material-Pump Maint Pwr Prd 1,229.98 0.00 0.00 1,229.9850300633Material-Pump Maint Eq 31,650.20 3,853.02 0.00 35,503.2250300640695.95 0.00 0.00 695.9550300642Material-Wtr Tmt Ops Lbr&Exp 27,691.38 791.20 0.00 28,482.5850300651Material-Wtr Tmt Maint Strct 11,549.47 853.42 0.00 12,402.8950300652Material-Wtr Tmt Maint Equip 6,886.57 691.04 0.00 7,577.6150300660Material-T&D Ops Sup&Eng 37.04 0.00 0.00 37.0450300662Material-T&D Ops Line Ex 897.71 205.43 (202.20)900.9450300663Material-T&D Ops Meter Exp 0.00 16.94 0.00 16.9450300665Material-T&D Ops Misc Ex 4,366.77 6,850.58 0.00 11,217.3550300672Material-T&D Maint Rsrvrs&Stn 178.19 0.00 0.00 178.1950300673Material-T&D Maint - Main 22,758.76 676.55 (122.10)23,313.2150300675Material-T&D Maint - Services 26,004.42 20,693.38 (1,378.24)45,319.5650300676Material-T&D Maint - Meters 0.00 8.11 0.00 8.1150300677Material-T&D Maint - Hydrants 7,756.44 528.67 0.00 8,285.1150300902Material-Cust Acct Mtr Rdng 1,896.41 0.00 0.00 1,896.4150300903Material-Cust Acct Rcrds&Coll 78.40 0.00 0.00 78.4050300930Material-A&G Ops-Misc Gen 39.20 0.00 0.00 39.2050300932Material-A&G Maint Plnt 10,166.63 2,674.71 (50.00)12,791.3450310604Rent-SOS Ops 1,257.89 0.00 0.00 1,257.8950310633Rent-Pump Maint Eq 167.56 0.00 0.00 167.5650310642Rent-Wtr Tmt Ops Lbr&Exp 92.22 0.00 0.00 92.2250310921Rent-A&G Ops Off Suppl&Exp 9,486.42 588.06 (250.67)9,823.8150400601Out Servs-SOS Ops Lbr & Exp 1,676.12 0.00 0.00 1,676.1250400603Out Servs-SOS Ops Misc (1,300.00)0.00 0.00 (1,300.00)50400613 2,500.00 0.00 0.00 2,500.00504006242,683.70 0.00 0.00 2,683.7050400631Out Servs-Pump Maint Strctrs 9,031.13 156.38 0.00 9,187.5150400632Out Servs-Pump Maint Pwr Prd 60,149.87 13,841.00 0.00 73,990.8750400633Out Servs-Pump Maint Eq 23,746.42 286.64 0.00 24,033.0650400635Out Servs-Wtr Tmt Lab Testing 102,104.90 15,240.30 0.00 117,345.2050400642102.07 0.00 0.00 102.075040064317,331.30 0.00 0.00 17,331.3050400651Out Servs-Wtr Tmt Maint Strct 12,774.11 0.00 (1,990.85)10,783.2650400652Out Servs-Wtr Tmt Maint Equip 24,981.00 0.00 0.00 24,981.0050400662Out Servs-T&D Ops Line Ex 28,682.96 6,411.52 0.00 35,094.4850400663Out Servs-T&D Ops Meter Exp 0.00 55.00 0.00 55.0050400665Out Servs-T&D Ops Misc Ex 395.00 0.00 0.00 395.0050400672500.00 0.00 0.00 500.0050400673Out Servs-T&D Maint - Main 1,634.84 3,458.09 0.00 5,092.93
SUZ-W-20-02IPUC DR 1AttachmentPage 178 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Nov 30, 2019
Run on 10/09/20 at 06:35 PM Style: UWGNEBS
Period Beginning Ending
50400676 Out Servs-T&D Maint - Meters 430.00 0.00 0.00 430.0050400677146.77 356.25 0.00 503.0250400902Out Servs-Cust Acct Mtr Rdng 67,515.82 3,438.44 0.00 70,954.265040090367,519.87 14,672.49 0.00 82,192.3650400905Out Servs-Cust Acct Misc Exp 10,094.14 0.00 (1,065.97)9,028.175040092012,886.55 5,506.42 0.00 18,392.9750400921(185.00)0.00 0.00 (185.00)50400923 Out Servs-A&G Ops 83,452.81 1,035.45 (200.00)84,288.2650400932Out Servs-A&G Maint Plnt 4,821.94 857.05 0.00 5,678.9950405903Print & Postage-Cust Acct Rcrd 240,545.12 55,609.62 0.00 296,154.7450605602Prchsd Wtr-SOS Ops 143,050.97 0.00 0.00 143,050.97506106231,746,449.59 99,416.08 0.00 1,845,865.67506106248,039.16 0.00 0.00 8,039.1650610643Prchsd Pwr-Wtr Tmt Ops Misc 183.38 0.00 0.00 183.3850610665Prchsd Pwr-T&D Ops Misc Ex 336,015.86 35,255.14 0.00 371,271.0050620626Utilities-Pump Ops Misc Exp 2,405.11 239.04 0.00 2,644.1550620633Utilities-Pump Maint Eq 1,333.97 57.18 0.00 1,391.1550620651Utilities-Wtr Tmt Maint Strct (3,876.23)2,328.12 0.00 (1,548.11)50620665 Utilities-T&D Ops Misc Exp 8,715.79 654.29 0.00 9,370.0850620921Utilities-A&G Ops Off Suppl 17,701.55 1,986.10 0.00 19,687.6550620930Utilities-A&G Misc 4,879.71 541.40 0.00 5,421.115062564325,587.00 1,260.00 0.00 26,847.0050625930257.62 0.00 0.00 257.6250635614Chmcals-SOS Maint Wlls&Spr 27,191.58 0.00 0.00 27,191.5850635626Chmcals-Pump Ops Misc Exp 39.15 790.23 0.00 829.3850635640785.33 0.00 0.00 785.3350635641346,631.27 8,358.30 (3,208.85)351,780.72506356425,993.46 0.00 0.00 5,993.4650635651Chmcals-Wtr Tmt Maint Strctrs 1,325.90 0.00 0.00 1,325.9050635652Chmcals-Wtr Tmt Maint Equip 26.47 0.00 0.00 26.47506359210.00 216.24 0.00 216.2450645000Trnsprt Cst-ES 697,784.54 88,287.56 0.00 786,072.10506456004,255.30 459.36 0.00 4,714.66506456014,630.11 658.19 0.00 5,288.3050645603Trnsprt Cst-SOS Ops Misc 344.89 0.00 0.00 344.8950645610182.86 0.00 0.00 182.8650645611Trnsprt Cst-SOS Maint Strctrs 2,202.82 62.57 0.00 2,265.39506456142,620.88 243.77 0.00 2,864.65506456201,108.67 137.10 0.00 1,245.77506456221,442.20 215.68 0.00 1,657.885064562447,543.90 6,943.14 0.00 54,487.0450645630872.62 101.36 0.00 973.9850645631Trnsprt Cst-Pump Maint Strctrs 1,323.86 63.67 0.00 1,387.5350645633Trnsprt Cst-Pump Maint Eq 17,400.45 2,754.73 0.00 20,155.18506456401,583.12 173.76 0.00 1,756.885064564242,571.52 7,987.07 0.00 50,558.5950645651Trnsprt Cst-Wtr Tmt Maint Strc 3,105.94 113.18 0.00 3,219.1250645652Trnsprt Cst-Wtr Tmt Maint Eq 5,154.83 575.71 0.00 5,730.5450645660Trnsprt Cst-T&D Ops Sup&Eng 3,476.45 50.50 0.00 3,526.9550645662Trnsprt Cst-T&D Ops Line Ex 40,122.51 5,756.92 0.00 45,879.435064566314,136.37 1,653.23 0.00 15,789.6050645665Trnsprt Cst-T&D Ops Misc Ex 1,321.41 91.34 0.00 1,412.7550645670504.66 63.71 0.00 568.3750645671Trnsprt Cst-T&D Maint Strctrs 111.56 0.00 0.00 111.565064567287.75 68.25 0.00 156.0050645673Trnsprt Cst-T&D Maint - Main 20,350.50 3,087.44 0.00 23,437.945064567512,777.09 5,507.02 0.00 18,284.1150645676Trnsprt Cst-T&D Maint - Meters 2,577.09 152.88 0.00 2,729.97506456771,874.80 881.44 0.00 2,756.2450645901Trnsprt Cst-Cust Acct Suprvsn 6,099.44 573.78 0.00 6,673.2250645902Trnsprt Cst-Cust Acct Mtr Rdng 28,544.16 3,992.92 0.00 32,537.085064590365,323.24 8,512.19 0.00 73,835.4350645904Trnsprt Cst-Custr Acct Uncolle 64.73 0.00 0.00 64.7350645910Trnsprt Cst-Sales Exp Ops 4.86 0.00 0.00 4.8650645920Trnsprt Cst-A&G Salaries 73,339.16 10,239.96 0.00 83,579.1250645930Trnsprt Cst-A&G Misc 242.70 88.89 0.00 331.5950645932Trnsprt Cst-A&G Maint Plnt 548.54 0.00 0.00 548.5450646000Transportation Cost -Trnsfrred (697,784.54)0.00 (88,287.56)(786,072.10)50650600 182.52 77.37 0.00 259.8950650603Office Exp-SOS Ops Misc 108.50 0.00 0.00 108.5050650624614.80 62.00 0.00 676.8050650626Office Exp-Pump Ops Misc Exp 34,866.82 3,777.72 0.00 38,644.5450650633Office Exp-Pump Maint Eq 1,792.69 0.00 0.00 1,792.6950650642745.53 0.00 0.00 745.5350650650Office Exp-Wtr Tmt Maint Sprv 0.00 1,800.00 0.00 1,800.0050650651Office Exp-Wtr Tmt Maint Strct 130.00 0.00 0.00 130.00506506522,729.55 5,400.00 0.00 8,129.5550650660Office Exp-T&D Ops Sup&Eng 5,533.88 0.00 0.00 5,533.8850650661Office Exp-T&D Ops Strg Faclt 20,355.10 2,035.51 0.00 22,390.6150650662Office Exp-T&D Ops Line Ex 5,153.43 155.49 0.00 5,308.9250650665Office Exp-T&D Ops Misc Ex 254.40 1,599.37 0.00 1,853.7750650673Office Exp-T&D Maint - Main 143.50 25.00 0.00 168.50
SUZ-W-20-02IPUC DR 1AttachmentPage 179 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Nov 30, 2019
Run on 10/09/20 at 06:35 PM Style: UWGNEBS
Period Beginning Ending
50650902 Office Exp-Cust Acct Mtr Rdng 13.00 0.00 0.00 13.005065090350,023.16 3,642.91 0.00 53,666.0750650910Office Exp - Sales Exp Ops 228.00 0.00 0.00 228.0050650920Office Exp-A&G Ops Salaries 15,754.83 8,759.49 0.00 24,514.3250650921Office Exp-A&G Ops Off Suppl 163,938.10 10,257.03 0.00 174,195.135065092397,070.00 10,250.00 0.00 107,320.0050650926160.00 0.00 0.00 160.0050650930Office Exp-A&G Ops Misc Gen 92,917.85 62,562.17 (2,651.94)152,828.0850650932Office Exp-A&G Maint Plnt 19,971.61 2,987.69 0.00 22,959.3050651660Advertising Exp-A&G 118,078.72 1,716.47 0.00 119,795.1950655614Misc Exp-SOS Maint Wlls&Spr 50.00 0.00 0.00 50.0050655631Misc Exp-Pump Maint Strctrs 178,044.25 11,821.99 0.00 189,866.2450655632Misc Exp-Pump Maint Pwr Prd 761.00 0.00 0.00 761.0050655651Misc Exp-Wtr Tmt Maint Strct 5,038.56 1,061.20 0.00 6,099.765065567230.00 0.00 0.00 30.0050655675Misc Exp-T&D Maint - Services 477.12 0.00 0.00 477.1250655905Misc Exp-Cust Acct Misc Exp (20.00)0.00 0.00 (20.00)70100403 Depreciation - Utility Plant 7,956,015.98 798,498.11 0.00 8,754,514.0970203408Real Estate Tax 1,711,302.80 81,157.46 0.00 1,792,460.2670250408Payroll Taxes 448,392.80 54,313.79 (3.13)502,703.46708004303,235,364.51 340,037.85 0.00 3,575,402.3670900419Interest income (36,129.95)0.00 (3,646.20)(39,776.15)71000431 Other interest (4,624.54)0.00 (1,094.37)(5,718.91)71010431 Other interest – Regulatory 0.00 6,661.46 0.00 6,661.4671050419AFUDC Gross Up (172,609.66)0.00 (22,151.41)(194,761.07)71051419 AFUDC Debt (240,178.74)0.00 (30,822.72)(271,001.46)71052419 AFUDC Equity (479,467.26)0.00 (61,531.17)(540,998.43)71251418 Misc Non Oper Rental Income (42,198.22)0.00 (4,220.82)(46,419.04)71253426 Non Recoverable (1,337,186.81)24,283.24 (84,059.54)(1,396,963.11)71255406 Amort of Util Plt Acquis Adj 17,260.00 2,200.00 (474.00)18,986.0071257426629,602.50 62,960.25 0.00 692,562.7571258426(361,487.52)0.00 (36,148.75)(397,636.27)80100409 Current-federal 4,547,724.82 349,825.77 0.00 4,897,550.5980150409Current-state 1,695,206.50 0.00 (63,577.55)1,631,628.9580200410(1,077,313.13)0.00 (249,762.82)(1,327,075.95)80250410 Deferred-State Income taxes (515,275.65)8,849.70 0.00 (506,425.95)80400411 Investment Tax Cr,amortization (40,200.00)0.00 (4,020.00)(44,220.00)90400904 233,980.63 22,058.16 (619.24)255,419.55908509233,105,512.56 304,352.42 0.00 3,409,864.989089042616,877.27 986.38 (1,669.76)16,193.8990950000F B T-ES (2,372,889.45)349.25 (257,563.36)(2,630,103.56)90950600 F B T-SOS Ops Sup & Eng 16,894.29 1,448.15 0.00 18,342.4490950601F B T-SOS Ops Lbr & Exp 18,303.10 2,074.55 0.00 20,377.6590950603F B T-SOS Ops Misc 1,299.49 0.00 0.00 1,299.4990950610F B T-SOS Maint Sup & Eng 654.89 0.00 0.00 654.8990950611F B T-SOS Maint Strctrs 8,848.05 197.20 0.00 9,045.2590950614F B T-SOS Maint Wlls&Spr 10,492.02 768.34 0.00 11,260.3690950620F B T-Pump Ops Sup & Eng 4,390.92 432.16 0.00 4,823.0890950622F B T-Pump Ops Pwr Prd Lbr 5,177.98 679.79 0.00 5,857.7790950624F B T-Pump Ops Lbr & Exp 189,999.09 21,884.37 0.00 211,883.4690950630F B T-Pump Maint Sup&Eng 3,450.85 319.49 0.00 3,770.3490950631F B T-Pump Maint Strctrs 5,851.87 200.67 0.00 6,052.5490950633F B T-Pump Maint Eq 67,827.58 8,682.76 0.00 76,510.3490950640F B T-Wtr Tmt Ops Sup&Eng 6,250.46 547.69 0.00 6,798.1590950642F B T-Wtr Tmt Ops Lbr&Exp 166,780.74 25,174.73 0.00 191,955.4790950651F B T-Wtr Tmt Maint Strct 12,551.03 356.69 0.00 12,907.7290950652F B T-Wtr Tmt Maint Equip 20,434.70 1,814.56 0.00 22,249.2690950660F B T-T&D Ops Sup&Eng 13,570.43 159.20 0.00 13,729.6390950662F B T-T&D Ops Line Ex 159,543.41 18,145.47 0.00 177,688.8890950663F B T-T&D Ops Meter Exp 55,852.89 5,210.88 0.00 61,063.7790950665F B T-T&D Ops Misc Ex 5,444.22 287.88 0.00 5,732.1090950670F B T-T&D Maint Sup & Eng 1,962.97 200.83 0.00 2,163.8090950671F B T-T&D Maint Strctrs 436.71 0.00 0.00 436.7190950672F B T-T&D Maint Rsrvrs&Stn 299.28 215.08 0.00 514.3690950673F B T-T&D Maint - Main 78,263.18 9,731.39 0.00 87,994.5790950675F B T-T&D Maint - Services 51,206.13 17,357.73 0.00 68,563.8690950676F B T-T&D Maint - Meters 9,532.30 481.85 0.00 10,014.1590950677F B T-T&D Maint - Hydrants 7,935.02 2,778.26 0.00 10,713.2890950901F B T-Cust Acct Suprvsn 24,163.46 1,808.50 0.00 25,971.9690950902F B T-Cust Acct Mtr Rdng 111,785.21 12,585.44 0.00 124,370.6590950903F B T-Cust Acct Rcrds&Coll 257,069.64 26,829.87 0.00 283,899.5190950904F B T-Custr Acct Uncoll 378.42 0.00 0.00 378.4290950910F B T -Sales Exp Ops 21.22 0.00 0.00 21.2290950920F B T-A&G Salaries 287,645.28 32,275.68 0.00 319,920.9690950930F B T-A&G Misc 1,173.05 280.22 0.00 1,453.2790950932F B T-A&G Maint Plnt 2,292.41 0.00 0.00 2,292.4191400924Liability Insurance-A&G Ops 100.00 0.00 0.009146092584,764.01 4,208.00 0.0091500926Pension-A&G Ops 418,050.00 41,805.00 0.0091550926150,955.01 15,095.50 0.00917009261,060,449.04 120,451.00 (1,854.85)1,179,045.1991800926210,278.57 23,198.79 0.00 233,477.36
SUZ-W-20-02IPUC DR 1AttachmentPage 180 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Nov 30, 2019
Run on 10/09/20 at 06:35 PM Style: UWGNEBS
Period Beginning Ending
91860926 Other Awards-A&G Ops-Emp Pnsns 9,264.58 4,143.50 0.00 13,408.089190092861,068.72 61,068.72 0.00 122,137.44920509300.08 0.00 0.00 0.08920529309,771.50 977.15 0.00 10,748.659205367246,473.95 4,647.40 0.00 51,121.359206493033,049.12 3,553.85 0.00 36,602.9792200620792.62 114.47 0.00 907.0992200624514.95 34.13 0.00 549.0892200632102.69 0.00 0.00 102.6992200633Uni&Sfty Eq-Pump Maint Eq 1,836.59 910.73 0.00 2,747.3292200642198.21 0.00 0.00 198.2192200662Uni&Sfty Eq-T&D Ops Line Ex 811.06 240.33 (64.65)986.7492200665Uni&Sfty Eq-T&D Ops Misc Ex 130.63 0.00 0.00 130.6392200673Uni&Sfty Eq-T&D Maint - Main 535.04 44.16 0.00 579.20922006754,093.55 694.35 0.00 4,787.9092200902295.39 0.00 0.00 295.39922009032,543.55 0.00 0.00 2,543.559220092128,005.42 7,249.88 (257.56)34,997.749220093029,930.61 7,480.00 0.00 37,410.6192200932Uni&Sfty Eq-A&G Maint Plnt 12,574.77 784.35 0.00 13,359.12923009309,569.78 739.81 0.00 10,309.59926009200.00 342.07 0.00 342.0792600930(7,462.19)0.00 0.00 (7,462.19)92600932 31,261.64 2,065.00 0.00 33,326.64UW All Accounts (0.00)22,378,571.02 (22,378,571.03)(0.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 181 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Dec 31, 2019
Run on 10/09/20 at 06:37 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 458,397,106.68 2,247,672.58 (17,003.21)460,627,776.0510600000Cnstrction Csts Not Classified 10,192,738.89 4,298,901.71 (1,454,600.18)13,037,040.4210700000Construction work in progress 22,640,303.23 2,681,378.24 (5,670,899.16)19,650,782.3110750000CWIP – Suspense 4,027.40 0.00 (4,027.40)0.0010800000Utility Accumulated Depr (131,113,161.81)22,528.15 (799,272.82)(131,889,906.48)10810000 Retirement work in progress 680,571.14 52,511.39 (30,833.23)702,249.3010900000Accumulated Cost of Removal 2,037,388.29 24,519.90 0.00 2,061,908.1911100000Utility Accumulated Depr -CIAC (41,300,895.35)0.00 (250,119.45)(41,551,014.80)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (213,811.18)474.00 (2,200.00)(215,537.18)12100000 Non-Utility Property 11,053.83 0.00 0.00 11,053.8313120000Collections41,000.00 0.00 0.00 41,000.0013501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 1,790,458.39 0.00 (643,087.20)1,147,371.1914201000AR Cash Accrual (716,025.95)112,460.91 0.00 (603,565.04)14309000 Accounts Receivable-Other 0.00 0.00 0.00 0.0014400000Provision Uncllctble Acct (Cr)(371,000.00)0.00 (96,711.00)(467,711.00)14410000 Provision Uncllctble Acct-Othr (11,000.00)11,000.00 0.00 0.0014605000IC Money Pool Receivable 0.00 769,772.75 (769,772.74)0.0114606000Utility Money Pool Receivable (42,469.22)0.00 (1,739,506.96)(1,781,976.18)14610000 SW IC Receivable (net)(605,093.70)436,655.60 (70,216.74)(238,654.84)15000000 Capital&Maint Inv Nonexempt 112,398.74 1,829.33 0.00 114,228.0715010000317,744.66 30,984.79 0.00 348,729.4515020000Other Inventory 40,791.41 21,273.38 0.00 62,064.7915030000Chemical Inventory 58,707.09 5,161.83 (9,990.10)53,878.8216599000Prepaid Expenses-Other 102,500.00 0.00 (10,250.00)92,250.0017300000Unbilled Revenue 3,352,864.00 42,816.00 0.00 3,395,680.0018300000Prelim Survey and Inv. Chrgs 1,512,369.39 98,990.93 (63,371.07)1,547,989.2518404000Clearing - Capital Work Order 6,619.96 0.09 (6,622.41)(2.36)18609000 2,190,930.53 3,652.28 0.00 2,194,582.81186200001,462,502.32 498,000.00 0.00 1,960,502.3218621000Dfrrd Relocation Exp - Approve 12,703.00 0.00 (977.15)11,725.85186230001,514,739.74 24,936.57 (5.92)1,539,670.3918625000Deferred Pwr Costs - Approved 0.89 0.00 0.00 0.8918650000(504,069.44)0.00 (4,647.40)(508,716.84)18653000 (365,110.84)0.00 (3,606.60)(368,717.44)18680000 Deferred rate charges (0.04)0.00 0.00 (0.04)18698000 Other Reg Assets- Acquisitions 398,090.71 4,769.10 0.00 402,859.8118699000Other Regulatory Assets 10,994.00 0.00 (46.00)10,948.0018714000660,339.87 3,031.45 0.00 663,371.3219010000Def. Federal Inc Taxes- Other (61,610.59)0.00 (4,818.00)(66,428.59)19012000 Def State Income Taxes- Other 69,377.37 4,229.00 0.00 73,606.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019017000Def Fed NOL Tax Benefit 0.00 8,970.29 0.00 8,970.2919101000Def. FIT-FAS109 ITC 101,518.60 0.00 (844.20)100,674.4019103000Def. FIT-F71/F109 G/U ITC 47,041.44 0.00 (297.48)46,743.9619131000Def.SIT-FAS109 ITC 45,089.98 0.00 (224.41)44,865.5719132000Def. SIT-F71/F109 G/U ITC 32,762.06 0.00 (23.77)32,738.2920100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (81,437,834.97)0.00 (708,483.92)(82,146,318.89)21600000 RE - Cumulated Income (104,603,957.44)0.00 0.00 (104,603,957.44)21800000 AOCI - Pension 8,259,974.79 0.00 (762,208.00)7,497,766.7921805000AOCI - PBOP (1,287,164.03)0.00 (25,691.00)(1,312,855.03)23200000 Accounts Payable (1,952,018.63)1,006,826.12 (1,617,831.94)(2,563,024.45)23210000 Accounts Payable Reversing (294,360.59)132,352.37 (449.59)(162,457.81)23211000 (256,121.63)0.00 (15,678.28)(271,799.91)23220000 AP - Inventory Accrued 0.00 30.91 (30.91)0.0023230000AP - Lease Clearing 0.00 0.00 (173.69)(173.69)23601000 Property Taxes Accrued (1,792,460.26)855,651.43 0.00 (936,808.83)23610000 Franchise taxes Accrued (98,566.12)95,503.37 (49,782.11)(52,844.86)23641000 Federal Income Tax Accrued (3,887,493.86)274,619.00 0.00 (3,612,874.86)23651000 State Income Tax Accrued (5,127,657.00)8,600.00 (94,812.00)(5,213,869.00)23661000 FICA Tax Accrued (44,537.13)19,815.09 0.00 (24,722.04)23662000 (108.88)108.88 0.00 0.0023663000(260.43)149.52 0.00 (110.91)23670000 Sales & Use Taxes Accrued (37,883.17)7,996.31 (11,542.77)(41,429.63)23699000 Other Accrued Taxes 3,663.38 0.00 (24,416.97)(20,753.59)23711000 Accrued Interest 0.00 0.04 0.00 0.0424205000Accrued - Payroll (550,303.18)550,234.24 (332,259.36)(332,328.30)24211000 Accrued Insurance (238,947.55)27,643.21 (5,896.20)(217,200.54)24213000 Accrued IBNR 0.00 0.00 (217,946.63)(217,946.63)24215000 Accrued - Power (246,312.08)39,905.13 0.00 (206,406.95)24245000 Accrued - Vacation (31,369.00)0.00 (17,394.00)(48,763.00)24246000 Accrued - Bonus (304,888.37)0.00 (27,717.13)(332,605.50)24247000 Accrued - Employee Related (3,463.53)346.14 (623.06)(3,740.45)24248000 Accr - Employee Related Other (33,434.94)14,521.37 (19,203.41)(38,116.98)24299000 Accrued Other (20,250.95)20,299.57 (0.10)48.5224301000Employee W/hg-401K 26,731.27 52,463.97 (79,239.92)(44.68)24306000 Employee withholding – PAC (45.00)10.00 (15.00)(50.00)24330000 Employee Withholding- Other 0.00 0.00 0.00 0.00
SUZ-W-20-02IPUC DR 1AttachmentPage 182 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Dec 31, 2019
Run on 10/09/20 at 06:37 PM Style: UWGNEBS
Period Beginning Ending
25200001 CWIP non-taxable advances 509,505.06 0.00 0.00 509,505.0625201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (2,129,402.00)0.00 0.00 (2,129,402.00)25316000 (4,414,304.63)0.00 0.00 (4,414,304.63)25317000 (216,994.94)0.00 (621.78)(217,616.72)25340000 PBOP Liability - Trustee (2,962,928.42)55,992.25 0.00 (2,906,936.17)25380000 Other Deferred Credits (301,818.50)0.00 (134.69)(301,953.19)25390000 Accrued SE LTIP (12,252.00)0.00 (1,318.17)(13,570.17)25402000 DefRegLiab F71/F109-Fed:ITC (226,410.08)1,389.86 0.00 (225,020.22)25500000 Deferred ITC (571,414.00)4,020.00 0.00 (567,394.00)25501000 Deferred State ITC Idaho 0.00 650,000.00 0.00 650,000.0026200000Injuries and Damages Reserve (96,910.30)56,405.86 (157,332.00)(197,836.44)26310000 Pension Accrued (8,186,820.72)1,194,379.75 0.00 (6,992,440.97)27100000 Contribution in Aid of Cnstrct (120,655,173.87)4,518.07 (418,284.55)(121,068,940.35)27100001 CWIP non-taxable CIAC (1,556,787.00)1,644,576.76 (6,494.56)81,295.2027100002In Service non-taxable CIAC (112,716.64)1,976.49 (1,072,293.45)(1,183,033.60)27101000 Taxable CIAC - Serv Laterals (10,380,065.30)0.00 (714,632.38)(11,094,697.68)27101001 CWIP taxable CIAC (5,812,938.78)2,989,697.23 (123,257.58)(2,946,499.13)27101002 In Service taxable CIAC (1,426,015.17)438,186.34 (2,580,923.91)(3,568,752.74)27110000 41,300,895.35 250,119.45 0.00 41,551,014.8028203000Def. FIT-MACRS (7,609,457.97)0.00 (59,151.00)(7,668,608.97)28206000 Def. FIT- OCI Pension/PBOP 1,861,085.40 0.00 (209,441.00)1,651,644.4028211000Def. FIT Benefit on DSIT 392,683.59 0.00 0.00 392,683.5928300000Def. FIT-Other (215,667.19)0.00 (161,172.00)(376,839.19)28301000 Def. FIT-Tank Painting (277,778.00)0.00 (96,429.00)(374,207.00)28302000 Def. FIT-Rate Expenses (4,572.00)0.00 0.00 (4,572.00)28303000 Def. FIT-Deferred Charges (211,606.35)0.00 (592.00)(212,198.35)28304000 Def. FIT-Relocation Expense (7,036.00)191.00 0.00 (6,845.00)28305000 Def. FIT-M_S Fees 23,642.14 0.00 0.00 23,642.1428306000Def. FIT-Pensions (855,927.10)0.00 (30,839.00)(886,766.10)28307000 Def. FIT-PEBOP 658,631.85 0.00 (3,491.00)655,140.8528308000Def. FIT-Cost of Removal (1,165,422.75)0.00 (8,023.00)(1,173,445.75)28310000 Def. FIT-Uncollectibles 122,031.00 16,753.00 0.00 138,784.0028311000Def. FIT-Injuries and Damages 310,942.00 0.00 0.00 310,942.0028312000Def. FIT - AFUDC Equity (631,930.43)0.00 (9,372.00)(641,302.43)28313000 Def. FIT - AFUDC Equity GU (394,141.57)0.00 (4,168.00)(398,309.57)28314000 (620,690.41)0.00 0.00 (620,690.41)28350000 Def. SIT- Other (79,353.18)0.00 (57,313.00)(136,666.18)28353000 Def. SIT - Tank Painting (69,197.00)0.00 (34,165.00)(103,362.00)28354000 Def. SIT-Pensions (180,583.00)0.00 (10,926.00)(191,509.00)28355000 Def. SIT-Post Retrmnt Benefits 314,028.72 0.00 (1,237.00)312,791.7228356000Def. SIT-AFUDC Equity (208,235.19)0.00 (3,321.00)(211,556.19)28357000 Def. SIT-Excess Depreciation (803,062.08)0.00 (23,477.00)(826,539.08)28358000 Def. SIT- Cost of Removal (276,960.71)0.00 (2,843.00)(279,803.71)28359000 Def. SIT- Relocation (964.00)68.00 0.00 (896.00)28360000 Def. SIT- OCI Pension/PBOP 635,121.84 0.00 (74,205.00)560,916.842836300013,523.04 0.00 0.00 13,523.0428364000Def. SIT - AFUDC Equity GU (85,856.53)0.00 (1,477.00)(87,333.53)28365000 (109,100.24)0.00 0.00 (109,100.24)28405000 3,542,443.34 0.00 0.00 3,542,443.34284060001,297,661.29 5,527.00 0.00 1,303,188.292840800032,721.61 16,052.00 0.00 48,773.6140105461(19,318,523.52)0.00 (770,261.38)(20,088,784.90)40106461 Meter Sale-Residential facili (10,035,833.95)0.00 (904,084.57)(10,939,918.52)40110461 (10,348,743.67)0.00 (381,885.89)(10,730,629.56)40111461 Meter Sale-Commercial facility (2,183,307.57)0.00 (161,512.29)(2,344,819.86)40120461 (114,010.06)0.00 (485.37)(114,495.43)40121461 Meter Sale-public auth fac (30,108.47)0.00 (674.58)(30,783.05)40130474 Surcharges (49,762.43)0.00 0.00 (49,762.43)40136461 (87,378.17)0.00 (362.45)(87,740.62)40137461 (114,150.14)0.00 (1,707.69)(115,857.83)40140462 Private Fire protection facili (1,010,512.22)0.00 (90,144.66)(1,100,656.88)40145463 Public Fire protection facilit (3,535.94)0.00 0.00 (3,535.94)40200471 Miscellaneous service revenue (16,474.15)0.00 (1,000.00)(17,474.15)40245471 Turn on fees (26,945.00)0.00 (925.00)(27,870.00)40300474 (270,108.00)70,955.00 0.00 (199,153.00)40301474 Reg Unbill facility charge rev (96,893.00)0.00 (113,771.00)(210,664.00)50000000 Payroll Clearing 0.00 642,216.26 (642,216.26)0.0050100600Supv Lbr-SOS Ops Sup & Eng 26,567.62 3,830.30 0.00 30,397.9250100601Supv Lbr-SOS Ops Lbr & Exp 51,131.68 3,728.48 (298.83)54,561.3350100603Supv Lbr-SOS Ops Misc 2,336.51 0.00 0.00 2,336.51501006101,254.69 0.00 0.00 1,254.6950100614Supv Lbr-SOS Maint Wlls&Spr 30,879.62 1,806.56 0.00 32,686.185010062011,979.38 938.47 0.00 12,917.855010062215,045.97 2,519.56 0.00 17,565.5350100624Supv Lbr-Pump Ops Lbr & Exp 91,678.79 10,737.12 (976.67)101,439.24501006309,552.43 889.86 0.00 10,442.2950100631Supv Lbr-Pump Maint Strctrs 1,672.92 0.00 0.00 1,672.925010064016,690.36 1,753.69 0.00 18,444.055010064256,730.94 1,526.95 0.00 58,257.8950100660Supv Lbr-T&D Ops Sup&Eng 37,293.86 2,303.84 0.00 39,597.7050100662Supv Lbr-T&D Ops Line Exp 2,439.11 0.00 0.00 2,439.11
SUZ-W-20-02IPUC DR 1AttachmentPage 183 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Dec 31, 2019
Run on 10/09/20 at 06:37 PM Style: UWGNEBS
Period Beginning Ending
50100671 Supv Lbr-T&D Maint Strctrs 830.77 0.00 0.00 830.7750100672775.38 0.00 0.00 775.3850100673Supv Lbr-T&D Maint - Main 7,074.30 1,838.15 (1,584.62)7,327.8350100675Supv Lbr-T&D Maint - Services 7,685.40 507.07 0.00 8,192.4750100901Supv Lbr-Cust Acct Suprvsn 66,571.96 11,043.31 0.00 77,615.2750100903Supv Lbr-Cust Acct Rcrds&Coll 124,198.63 13,024.00 0.00 137,222.6350100920Supv Lbr-A&G Ops Salaries 1,816,606.02 219,527.63 (8,344.98)2,027,788.6750100930Supv Lbr-A&G Misc Gen Exp 4,058.67 312.31 (666.26)3,704.7250100932Supv Lbr-A&G Maint Plnt 4,114.40 0.00 0.00 4,114.4050105600Drct Lbr-SOS Ops Sup & Eng 3,913.99 0.00 0.00 3,913.9950105611Drct Lbr-SOS Maint Strctrs 20,586.01 6,716.19 0.00 27,302.20501056221,228.96 0.00 0.00 1,228.9650105624Drct Lbr-Pump Ops Lbr & Exp 435,165.55 69,326.04 (4,047.50)500,444.0950105631Drct Lbr-Pump Maint Strctrs 10,713.06 2,960.42 (380.16)13,293.3250105633Drct Lbr-Pump Maint Equip 195,132.46 15,570.16 (5,287.66)205,414.9650105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 425,903.67 20,640.90 (4,057.65)442,486.9250105651Drct Lbr-Wtr Tmt Maint Strct 29,860.76 4,555.22 0.00 34,415.9850105652Drct Lbr-Wtr Tmt Maint Equip 54,410.18 2,831.87 0.00 57,242.0550105662Drct Lbr-T&D Ops Line Ex 449,309.87 19,124.20 (2,702.51)465,731.5650105663Drct Lbr-T&D Ops Meter Exp 150,217.15 22,568.67 (747.76)172,038.0650105665Drct Lbr-T&D Ops Misc Ex 73,106.76 4,482.93 (228.72)77,360.9750105671Drct Lbr-T&D Maint Strctrs 295.11 0.00 0.00 295.1150105672Drct Lbr-T&D Maint Rsrvrs&Stn 1,022.76 0.00 (511.38)511.3850105673Drct Lbr-T&D Maint - Main 223,307.89 29,776.55 (2,639.72)250,444.7250105675Drct Lbr-T&D Maint - Services 167,876.03 10,764.77 (555.93)178,084.8750105676Drct Lbr-T&D Maint - Meters 22,089.19 594.01 0.00 22,683.2050105677Drct Lbr-T&D Maint - Hydrants 28,688.09 3,164.17 (2,065.60)29,786.6650105902Drct Lbr-Cust Acct Mtr Rdng 302,893.90 21,179.08 (1,947.46)322,125.5250105903Drct Lbr-Cust Acct Rcrds&Coll 597,340.62 52,438.27 (688.25)649,090.6450105904Drct Lbr-Custr Acct Uncoll 1,165.50 0.00 0.00 1,165.5050105910Drct Lbr-Sales Exp Ops 66.01 0.00 0.00 66.0150105920Drct Lbr-A&G Ops Salaries 924,682.74 139,597.75 (14,710.39)1,049,570.1050105932Drct Lbr-A&G Maint Plnt 1,041.06 358.98 0.00 1,400.0450110600S L T-SOS Ops Sup & Eng 12,268.07 1,086.78 0.00 13,354.8550120624S L T out-Pump Ops Lbr & Exp (805.12)0.00 (260.69)(1,065.81)50120660 S L T out-T&D Ops Sup&Eng 606.10 0.00 (861.01)(254.91)50120901 S L T out-Cust Acct Suprvsn 299.98 0.00 (22.57)277.4150120920S L T out-A&G Ops Salaries (1,102,338.85)781.68 (112,265.63)(1,213,822.80)50125665 D L T out-T&D Ops Misc Ex (57,813.79)0.00 (4,254.21)(62,068.00)50125675 D L T out-T&D Maint - Services (722.04)0.00 0.00 (722.04)50125903 790.90 0.00 (14.71)776.1950125920D L T out-A&G Ops Salaries (883,931.26)4,645.80 (123,822.63)(1,003,108.09)50300600 Material-SOS Ops Sup & Eng 599.31 0.00 0.00 599.3150300611Material-SOS Maint Strctrs 26,862.82 0.00 0.00 26,862.8250300624Material-Pump Ops Lbr & Exp 11,291.58 171.82 (401.54)11,061.8650300630Material-Pump Maint Sup&Eng 70.00 0.00 0.00 70.0050300631Material-Pump Maint Strctrs 1,929.95 21.20 0.00 1,951.1550300632Material-Pump Maint Pwr Prd 1,229.98 0.00 (200.00)1,029.9850300633Material-Pump Maint Eq 35,503.22 4,905.28 0.00 40,408.5050300640695.95 0.00 0.00 695.9550300642Material-Wtr Tmt Ops Lbr&Exp 28,482.58 5,600.28 0.00 34,082.8650300651Material-Wtr Tmt Maint Strct 12,402.89 2,006.86 0.00 14,409.7550300652Material-Wtr Tmt Maint Equip 7,577.61 408.50 0.00 7,986.1150300660Material-T&D Ops Sup&Eng 37.04 252.61 0.00 289.6550300662Material-T&D Ops Line Ex 900.94 221.54 0.00 1,122.4850300663Material-T&D Ops Meter Exp 16.94 641.27 0.00 658.2150300665Material-T&D Ops Misc Ex 11,217.35 412.31 (8,741.53)2,888.1350300672Material-T&D Maint Rsrvrs&Stn 178.19 0.00 0.00 178.1950300673Material-T&D Maint - Main 23,313.21 2,120.50 (446.53)24,987.1850300675Material-T&D Maint - Services 45,319.56 112.95 (18,879.84)26,552.6750300676Material-T&D Maint - Meters 8.11 10.73 0.00 18.8450300677Material-T&D Maint - Hydrants 8,285.11 122.82 0.00 8,407.9350300902Material-Cust Acct Mtr Rdng 1,896.41 240.24 0.00 2,136.6550300903Material-Cust Acct Rcrds&Coll 78.40 0.00 0.00 78.4050300930Material-A&G Ops-Misc Gen 39.20 0.00 0.00 39.2050300932Material-A&G Maint Plnt 12,791.34 547.10 (1,586.10)11,752.3450310604Rent-SOS Ops 1,257.89 0.00 0.00 1,257.8950310633Rent-Pump Maint Eq 167.56 0.00 0.00 167.5650310642Rent-Wtr Tmt Ops Lbr&Exp 92.22 0.00 0.00 92.2250310921Rent-A&G Ops Off Suppl&Exp 9,823.81 1,325.39 0.00 11,149.2050310931Rent-A&G Ops 0.00 173.69 0.00 173.6950400601Out Servs-SOS Ops Lbr & Exp 1,676.12 0.00 0.00 1,676.1250400603Out Servs-SOS Ops Misc (1,300.00)0.00 0.00 (1,300.00)50400613 2,500.00 0.00 0.00 2,500.00504006242,683.70 357.50 0.00 3,041.2050400631Out Servs-Pump Maint Strctrs 9,187.51 262.60 0.00 9,450.1150400632Out Servs-Pump Maint Pwr Prd 73,990.87 2,214.67 0.00 76,205.5450400633Out Servs-Pump Maint Eq 24,033.06 0.00 0.00 24,033.0650400635Out Servs-Wtr Tmt Lab Testing 117,345.20 4,261.00 0.00 121,606.2050400642102.07 0.00 0.00 102.075040064317,331.30 0.00 0.00 17,331.3050400651Out Servs-Wtr Tmt Maint Strct 10,783.26 563.33 0.00 11,346.59
SUZ-W-20-02IPUC DR 1AttachmentPage 184 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Dec 31, 2019
Run on 10/09/20 at 06:37 PM Style: UWGNEBS
Period Beginning Ending
50400662 Out Servs-T&D Ops Line Ex 35,094.48 3,415.32 0.00 38,509.8050400663Out Servs-T&D Ops Meter Exp 55.00 680.00 0.00 735.0050400665Out Servs-T&D Ops Misc Ex 395.00 150.00 0.00 545.0050400672500.00 0.00 0.00 500.0050400673Out Servs-T&D Maint - Main 5,092.93 10.02 0.00 5,102.95504006751,617.23 0.00 0.00 1,617.2350400676Out Servs-T&D Maint - Meters 430.00 0.00 0.00 430.0050400677503.02 471.25 0.00 974.2750400902Out Servs-Cust Acct Mtr Rdng 70,954.26 4,759.93 0.00 75,714.195040090382,192.36 7,814.12 (3,034.00)86,972.4850400905Out Servs-Cust Acct Misc Exp 9,028.17 1,765.19 0.00 10,793.365040092018,392.97 9,018.00 0.00 27,410.9750400921(185.00)0.00 0.00 (185.00)50400923 Out Servs-A&G Ops 84,288.26 1,295.55 0.00 85,583.8150400932Out Servs-A&G Maint Plnt 5,678.99 527.82 (857.05)5,349.7650405903Print & Postage-Cust Acct Rcrd 296,154.74 5,306.79 (3,029.30)298,432.2350605602Prchsd Wtr-SOS Ops 143,050.97 16,905.34 0.00 159,956.31506106231,845,865.67 82,583.61 0.00 1,928,449.28506106248,039.16 0.00 0.00 8,039.1650610643Prchsd Pwr-Wtr Tmt Ops Misc 183.38 0.00 0.00 183.3850610665Prchsd Pwr-T&D Ops Misc Ex 371,271.00 50,717.86 0.00 421,988.8650620626Utilities-Pump Ops Misc Exp 2,644.15 620.92 0.00 3,265.0750620633Utilities-Pump Maint Eq 1,391.15 827.25 0.00 2,218.4050620651Utilities-Wtr Tmt Maint Strct (1,548.11)3,601.45 0.00 2,053.3450620665Utilities-T&D Ops Misc Exp 9,370.08 1,714.51 0.00 11,084.5950620921Utilities-A&G Ops Off Suppl 19,687.65 2,569.58 0.00 22,257.2350620930Utilities-A&G Misc 5,421.11 12.91 0.00 5,434.025062564326,847.00 336.00 0.00 27,183.0050625930257.62 0.00 0.00 257.6250635614Chmcals-SOS Maint Wlls&Spr 27,191.58 0.00 0.00 27,191.5850635626Chmcals-Pump Ops Misc Exp 829.38 0.00 0.00 829.3850635640785.33 0.00 0.00 785.3350635641351,780.72 19,429.40 (480.72)370,729.40506356425,993.46 216.24 0.00 6,209.7050635651Chmcals-Wtr Tmt Maint Strctrs 1,325.90 0.00 0.00 1,325.9050635652Chmcals-Wtr Tmt Maint Equip 26.47 0.00 0.00 26.4750635921216.24 0.00 (216.24)0.0050645000Trnsprt Cst-ES 786,072.10 396,937.27 (338,060.49)844,948.88506456004,714.66 382.48 0.00 5,097.14506456015,288.30 376.78 0.00 5,665.0850645603Trnsprt Cst-SOS Ops Misc 344.89 0.00 0.00 344.8950645610182.86 0.00 0.00 182.8650645611Trnsprt Cst-SOS Maint Strctrs 2,265.39 296.78 0.00 2,562.17506456142,864.65 163.96 0.00 3,028.61506456201,245.77 87.64 0.00 1,333.41506456221,657.88 175.87 0.00 1,833.755064562454,487.04 5,437.66 0.00 59,924.7050645630973.98 69.59 0.00 1,043.5750645631Trnsprt Cst-Pump Maint Strctrs 1,387.53 124.82 0.00 1,512.3550645633Trnsprt Cst-Pump Maint Eq 20,155.18 1,391.80 0.00 21,546.98506456401,756.88 133.83 0.00 1,890.715064564250,558.59 2,423.15 0.00 52,981.7450645651Trnsprt Cst-Wtr Tmt Maint Strc 3,219.12 218.79 0.00 3,437.9150645652Trnsprt Cst-Wtr Tmt Maint Eq 5,730.54 296.96 0.00 6,027.5050645660Trnsprt Cst-T&D Ops Sup&Eng 3,526.95 35.62 0.00 3,562.5750645662Trnsprt Cst-T&D Ops Line Ex 45,879.43 2,607.76 0.00 48,487.195064566315,789.60 1,498.75 0.00 17,288.3550645665Trnsprt Cst-T&D Ops Misc Ex 1,412.75 0.00 0.00 1,412.7550645670568.37 45.51 0.00 613.8850645671Trnsprt Cst-T&D Maint Strctrs 111.56 0.00 0.00 111.5650645672156.00 0.00 0.00 156.0050645673Trnsprt Cst-T&D Maint - Main 23,437.94 2,288.20 0.00 25,726.145064567518,284.11 1,042.10 0.00 19,326.2150645676Trnsprt Cst-T&D Maint - Meters 2,729.97 95.30 0.00 2,825.27506456772,756.24 376.20 0.00 3,132.4450645901Trnsprt Cst-Cust Acct Suprvsn 6,673.22 566.66 0.00 7,239.8850645902Trnsprt Cst-Cust Acct Mtr Rdng 32,537.08 1,982.68 0.00 34,519.765064590373,835.43 5,417.16 0.00 79,252.5950645904Trnsprt Cst-Custr Acct Uncolle 64.73 0.00 0.00 64.7350645910Trnsprt Cst-Sales Exp Ops 4.86 0.00 0.00 4.8650645920Trnsprt Cst-A&G Salaries 83,579.12 6,820.80 0.00 90,399.9250645930Trnsprt Cst-A&G Misc 331.59 19.25 0.00 350.8450645932Trnsprt Cst-A&G Maint Plnt 548.54 13.82 0.00 562.3650646000Transportation Cost -Trnsfrred (786,072.10)0.00 (58,876.78)(844,948.88)50650600 259.89 351.48 0.00 611.3750650603Office Exp-SOS Ops Misc 108.50 0.00 0.00 108.5050650624676.80 25.00 0.00 701.8050650626Office Exp-Pump Ops Misc Exp 38,644.54 2,276.72 0.00 40,921.2650650633Office Exp-Pump Maint Eq 1,792.69 0.00 0.00 1,792.6950650642745.53 62.86 0.00 808.3950650650Office Exp-Wtr Tmt Maint Sprv 1,800.00 0.00 0.00 1,800.0050650651Office Exp-Wtr Tmt Maint Strct 130.00 0.00 0.00 130.00
SUZ-W-20-02IPUC DR 1AttachmentPage 185 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Dec 31, 2019
Run on 10/09/20 at 06:37 PM Style: UWGNEBS
Period Beginning Ending
50650660 Office Exp-T&D Ops Sup&Eng 5,533.88 0.00 0.00 5,533.8850650661Office Exp-T&D Ops Strg Faclt 22,390.61 1,734.51 0.00 24,125.1250650662Office Exp-T&D Ops Line Ex 5,308.92 365.01 0.00 5,673.9350650665Office Exp-T&D Ops Misc Ex 1,853.77 563.66 0.00 2,417.4350650673Office Exp-T&D Maint - Main 168.50 0.00 0.00 168.5050650675Office Exp-T&D Maint-Services 4,850.35 1,227.62 (3,411.15)2,666.8250650902Office Exp-Cust Acct Mtr Rdng 13.00 0.00 0.00 13.005065090353,666.07 3,045.29 0.00 56,711.3650650910Office Exp - Sales Exp Ops 228.00 0.00 0.00 228.0050650920Office Exp-A&G Ops Salaries 24,514.32 1,301.68 (1,942.73)23,873.2750650921Office Exp-A&G Ops Off Suppl 174,195.13 16,144.86 (52.16)190,287.8350650923107,320.00 10,450.00 0.00 117,770.0050650926160.00 0.00 0.00 160.0050650930Office Exp-A&G Ops Misc Gen 152,828.08 5,572.48 (5,941.91)152,458.6550650932Office Exp-A&G Maint Plnt 22,959.30 2,327.33 0.00 25,286.6350651660Advertising Exp-A&G 119,795.19 454.23 0.00 120,249.4250655614Misc Exp-SOS Maint Wlls&Spr 50.00 0.00 0.00 50.0050655631Misc Exp-Pump Maint Strctrs 189,866.24 18,277.87 0.00 208,144.1150655632Misc Exp-Pump Maint Pwr Prd 761.00 0.00 0.00 761.0050655651Misc Exp-Wtr Tmt Maint Strct 6,099.76 2,302.39 0.00 8,402.155065567230.00 0.00 0.00 30.0050655675Misc Exp-T&D Maint - Services 477.12 0.00 0.00 477.1250655905Misc Exp-Cust Acct Misc Exp (20.00)0.00 0.00 (20.00)70100403 Depreciation - Utility Plant 8,754,514.09 799,272.82 0.00 9,553,786.9170203408Real Estate Tax 1,792,460.26 83,442.22 0.00 1,875,902.4870250408Payroll Taxes 502,703.46 43,029.77 (109.99)545,623.24708004303,575,402.36 345,762.77 0.00 3,921,165.1370900419Interest income (39,776.15)0.00 (3,652.28)(43,428.43)71000431 Other interest (5,718.91)0.00 (1,100.79)(6,819.70)71010431 Other interest – Regulatory 6,661.46 621.78 0.00 7,283.2471050419AFUDC Gross Up (194,761.07)2.97 (24,933.62)(219,691.72)71051419 AFUDC Debt (271,001.46)4.14 (34,698.17)(305,695.49)71052419 AFUDC Equity (540,998.43)8.26 (69,267.72)(610,257.89)71200422 Gain - Disposition of Property 0.00 0.00 (7,651.54)(7,651.54)71251418 Misc Non Oper Rental Income (46,419.04)0.00 (4,252.43)(50,671.47)71253426 Non Recoverable (1,396,963.11)69,953.44 (109,101.26)(1,436,110.93)71255406 Amort of Util Plt Acquis Adj 18,986.00 2,200.00 (474.00)20,712.0071257426692,562.75 62,960.25 0.00 755,523.0071258426(397,636.27)0.00 (36,148.75)(433,785.02)80100409 Current-federal 4,897,550.59 0.00 (274,619.00)4,622,931.5980150409Current-state 1,631,628.95 94,812.00 0.00 1,726,440.9580200410(1,327,075.95)330,561.71 0.00 (996,514.24)80250410 Deferred-State Income taxes (506,425.95)0.00 (519,538.00)(1,025,963.95)80400411 Investment Tax Cr,amortization (44,220.00)0.00 (4,020.00)(48,240.00)90400904 255,419.55 31,518.01 (613.38)286,324.18904059040.00 96,711.00 (11,000.00)85,711.00908509233,409,864.98 404,795.37 0.00 3,814,660.359089042616,193.89 2,522.72 (94.74)18,621.8790950000F B T-ES (2,630,103.56)501.61 (116,136.04)(2,745,737.98)90950600 F B T-SOS Ops Sup & Eng 18,342.44 873.88 0.00 19,216.3290950601F B T-SOS Ops Lbr & Exp 20,377.65 860.55 0.00 21,238.2090950603F B T-SOS Ops Misc 1,299.49 0.00 0.00 1,299.4990950610F B T-SOS Maint Sup & Eng 654.89 0.00 0.00 654.8990950611F B T-SOS Maint Strctrs 9,045.25 677.86 0.00 9,723.1190950614F B T-SOS Maint Wlls&Spr 11,260.36 374.46 0.00 11,634.8290950620F B T-Pump Ops Sup & Eng 4,823.08 200.16 0.00 5,023.2490950622F B T-Pump Ops Pwr Prd Lbr 5,857.77 401.67 0.00 6,259.4490950624F B T-Pump Ops Lbr & Exp 211,883.46 12,419.73 0.00 224,303.1990950630F B T-Pump Maint Sup&Eng 3,770.34 158.93 0.00 3,929.2790950631F B T-Pump Maint Strctrs 6,052.54 285.06 0.00 6,337.6090950633F B T-Pump Maint Eq 76,510.34 3,178.92 0.00 79,689.2690950640F B T-Wtr Tmt Ops Sup&Eng 6,798.15 305.64 0.00 7,103.7990950642F B T-Wtr Tmt Ops Lbr&Exp 191,955.47 5,534.53 0.00 197,490.0090950651F B T-Wtr Tmt Maint Strct 12,907.72 499.72 0.00 13,407.4490950652F B T-Wtr Tmt Maint Equip 22,249.26 678.22 0.00 22,927.4890950660F B T-T&D Ops Sup&Eng 13,729.63 81.36 0.00 13,810.9990950662F B T-T&D Ops Line Ex 177,688.88 5,956.20 0.00 183,645.0890950663F B T-T&D Ops Meter Exp 61,063.77 3,423.17 0.00 64,486.9490950665F B T-T&D Ops Misc Ex 5,732.10 0.00 0.00 5,732.1090950670F B T-T&D Maint Sup & Eng 2,163.80 103.92 0.00 2,267.7290950671F B T-T&D Maint Strctrs 436.71 0.00 0.00 436.7190950672F B T-T&D Maint Rsrvrs&Stn 514.36 0.00 0.00 514.3690950673F B T-T&D Maint - Main 87,994.57 5,226.27 0.00 93,220.8490950675F B T-T&D Maint - Services 68,563.86 2,380.17 0.00 70,944.0390950676F B T-T&D Maint - Meters 10,014.15 217.67 0.00 10,231.8290950677F B T-T&D Maint - Hydrants 10,713.28 859.22 0.00 11,572.5090950901F B T-Cust Acct Suprvsn 25,971.96 1,294.25 0.0090950902F B T-Cust Acct Mtr Rdng 124,370.65 4,528.49 0.0090950903F B T-Cust Acct Rcrds&Coll 283,899.51 12,372.93 0.0090950904F B T-Custr Acct Uncoll 378.42 0.00 0.0090950910F B T -Sales Exp Ops 21.22 0.00 0.00 21.2290950920F B T-A&G Salaries 319,920.96 15,578.86 0.00 335,499.82
SUZ-W-20-02IPUC DR 1AttachmentPage 186 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Dec 31, 2019
Run on 10/09/20 at 06:37 PM Style: UWGNEBS
Period Beginning Ending
90950932 F B T-A&G Maint Plnt 2,292.41 31.60 0.00 2,324.0191400924Liability Insurance-A&G Ops 100.00 0.00 0.00 100.009146092588,972.01 0.00 (128,383.05)(39,411.04)91500926 Pension-A&G Ops 459,855.00 41,805.00 0.00 501,660.0091550926166,050.51 15,095.50 0.00 181,146.01917009261,179,045.19 132,897.52 (7,903.74)1,304,038.9791800926233,477.36 19,203.41 0.00 252,680.7791850000Other Employee Benefits-ES 8,126.61 2,002.50 0.00 10,129.119186092613,408.08 3,770.41 (37.15)17,141.3491900928122,137.44 0.00 0.00 122,137.44920509300.08 0.00 0.00 0.089205293010,748.65 977.15 0.00 11,725.809205367251,121.35 4,647.40 0.00 55,768.759206493036,602.97 3,606.60 0.00 40,209.5792200620907.09 79.99 0.00 987.0892200624549.08 225.00 0.00 774.0892200632102.69 0.00 0.00 102.6992200633Uni&Sfty Eq-Pump Maint Eq 2,747.32 0.00 0.00 2,747.3292200642198.21 0.00 0.00 198.2192200652Uni&Sfty Eq-Wtr Tmt Maint Eq 0.00 47.66 0.00 47.6692200662Uni&Sfty Eq-T&D Ops Line Ex 986.74 0.00 0.00 986.7492200665Uni&Sfty Eq-T&D Ops Misc Ex 130.63 0.00 0.00 130.6392200673Uni&Sfty Eq-T&D Maint - Main 579.20 26.00 0.00 605.20922006754,787.90 451.05 0.00 5,238.9592200902295.39 0.00 0.00 295.39922009032,543.55 598.57 0.00 3,142.129220092134,997.74 4,055.60 0.00 39,053.349220093037,410.61 0.00 0.00 37,410.6192200932Uni&Sfty Eq-A&G Maint Plnt 13,359.12 1,620.52 0.00 14,979.649230093010,309.59 279.20 0.00 10,588.7992600920342.07 1,270.00 0.00 1,612.0792600930(7,462.19)0.00 0.00 (7,462.19)92600932 33,326.64 2,554.99 0.00 35,881.63UW All Accounts (0.00)26,695,174.01 (26,695,174.02)0.00
SUZ-W-20-02IPUC DR 1AttachmentPage 187 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jan 31, 2020
Run on 10/09/20 at 06:39 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 460,627,776.05 3,218,340.88 (464,314.74)463,381,802.1910600000Cnstrction Csts Not Classified 13,037,040.42 633,872.60 (3,105,295.46)10,565,617.5610700000Construction work in progress 19,650,782.31 2,147,165.76 (1,273,491.03)20,524,457.0410750000CWIP – Suspense 0.00 1,314.52 0.00 1,314.5210800000Utility Accumulated Depr (131,889,906.48)411,898.01 (803,415.41)(132,281,423.88)10810000 Retirement work in progress 702,249.30 44,744.77 (227,043.70)519,950.3710900000Accumulated Cost of Removal 2,061,908.19 221,819.57 (4,264.32)2,279,463.4411100000Utility Accumulated Depr -CIAC (41,551,014.80)0.00 (257,867.33)(41,808,882.13)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (215,537.18)474.00 (2,200.00)(217,263.18)12100000 Non-Utility Property 11,053.83 0.00 0.00 11,053.8313120000Collections41,000.00 0.00 0.00 41,000.0013501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 1,147,371.19 301,588.23 0.00 1,448,959.4214201000AR Cash Accrual (603,565.04)0.00 (277,145.10)(880,710.14)14309000 Accounts Receivable-Other 0.00 23,414.94 0.00 23,414.9414400000Provision Uncllctble Acct (Cr)(467,711.00)11,086.00 0.00 (456,625.00)14605000 IC Money Pool Receivable 0.01 506,714.22 (506,714.24)(0.00)14606000 Utility Money Pool Receivable (1,781,976.18)0.01 (1,130,556.83)(2,912,533.00)14610000 SW IC Receivable (net)(238,654.84)89,611.29 (274,836.51)(423,880.06)15000000 Capital&Maint Inv Nonexempt 114,228.07 6,062.11 0.00 120,290.1815010000348,729.45 0.00 0.00 348,729.4515020000Other Inventory 62,064.79 2,440.40 (2,521.87)61,983.3215030000Chemical Inventory 53,878.82 8,370.01 (3,187.93)59,060.9016599000Prepaid Expenses-Other 92,250.00 0.00 (10,250.00)82,000.0017300000Unbilled Revenue 3,395,680.00 0.00 (280,123.00)3,115,557.0018300000Prelim Survey and Inv. Chrgs 1,547,989.25 85,923.86 (359,026.37)1,274,886.7418404000Clearing - Capital Work Order (2.36)0.06 (0.12)(2.42)18609000 2,194,582.81 3,658.37 0.00 2,198,241.18186200001,960,502.32 0.00 0.00 1,960,502.3218621000Dfrrd Relocation Exp - Approve 11,725.85 0.00 (977.15)10,748.70186230001,539,670.39 3,150.03 (368,717.44)1,174,102.9818625000Deferred Pwr Costs - Approved 0.89 0.00 0.00 0.8918633000Deferred AFUDC Equity 0.00 8,750.00 0.00 8,750.0018650000(508,716.84)0.00 (4,647.39)(513,364.23)18653000 (368,717.44)365,051.48 0.00 (3,665.96)18680000 Deferred rate charges (0.04)0.00 0.00 (0.04)18698000 Other Reg Assets- Acquisitions 402,859.81 2,594.70 0.00 405,454.5118699000Other Regulatory Assets 10,948.00 0.00 (46.00)10,902.0018714000663,371.32 2,618.50 0.00 665,989.8219010000Def. Federal Inc Taxes- Other (66,428.59)0.00 0.00 (66,428.59)19012000 Def State Income Taxes- Other 73,606.37 0.00 0.00 73,606.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019017000Def Fed NOL Tax Benefit 8,970.29 0.00 0.00 8,970.2919101000Def. FIT-FAS109 ITC 100,674.40 0.00 (844.20)99,830.2019103000Def. FIT-F71/F109 G/U ITC 46,743.96 0.00 (297.48)46,446.4819131000Def.SIT-FAS109 ITC 44,865.57 0.00 (224.41)44,641.1619132000Def. SIT-F71/F109 G/U ITC 32,738.29 0.00 (23.77)32,714.5220100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (82,146,318.89)0.00 0.00 (82,146,318.89)21600000 RE - Cumulated Income (116,310,531.11)0.00 0.00 (116,310,531.11)21800000 AOCI - Pension 7,497,766.79 0.00 0.00 7,497,766.7921805000AOCI - PBOP (1,312,855.03)0.00 0.00 (1,312,855.03)23200000 Accounts Payable (2,563,024.45)1,539,943.51 (23,690.47)(1,046,771.41)23210000 Accounts Payable Reversing (162,457.81)1,856.90 (154,753.28)(315,354.19)23211000 (271,799.91)0.00 0.00 (271,799.91)23220000 AP - Inventory Accrued 0.00 15.46 (406.26)(390.80)23230000 AP - Lease Clearing (173.69)0.00 (173.69)(347.38)23601000 Property Taxes Accrued (936,808.83)0.00 (160,818.85)(1,097,627.68)23610000 Franchise taxes Accrued (52,844.86)52,845.32 (82,488.84)(82,488.38)23641000 Federal Income Tax Accrued (3,612,874.86)0.00 (38,748.82)(3,651,623.68)23651000 State Income Tax Accrued (5,213,869.00)0.00 (13,720.61)(5,227,589.61)23661000 FICA Tax Accrued (24,722.04)0.00 (5,671.79)(30,393.83)23662000 0.00 0.00 (2,275.10)(2,275.10)23663000 (110.91)0.00 (1,404.47)(1,515.38)23670000 Sales & Use Taxes Accrued (41,429.63)3,648.19 (1,603.08)(39,384.52)23699000 Other Accrued Taxes (20,753.59)70,989.00 (30,339.03)19,896.3823711000Accrued Interest 0.04 0.00 0.00 0.0424205000Accrued - Payroll (332,328.30)0.00 (75,381.75)(407,710.05)24211000 Accrued Insurance (217,200.54)3,989.60 (568.00)(213,778.94)24213000 Accrued IBNR (217,946.63)0.00 0.00 (217,946.63)24215000 Accrued - Power (206,406.95)10,483.04 0.00 (195,923.91)24225000 Accrued - Purchased Water 0.00 0.00 (181.71)(181.71)24245000 Accrued - Vacation (48,763.00)0.00 0.00 (48,763.00)24246000 Accrued - Bonus (332,605.50)0.00 (32,299.00)(364,904.50)24247000 Accrued - Employee Related (3,740.45)463.27 (1,067.25)(4,344.43)24248000 Accr - Employee Related Other (38,116.98)22,380.61 (22,186.39)(37,922.76)24299000 Accrued Other 48.52 0.00 (48.52)0.0024301000Employee W/hg-401K (44.68)85,737.40 (57,578.83)28,113.8924306000Employee withholding – PAC (50.00)10.00 (10.00)(50.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 188 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jan 31, 2020
Run on 10/09/20 at 06:39 PM Style: UWGNEBS
Period Beginning Ending
25200001 CWIP non-taxable advances 509,505.06 12,780.00 (12,780.00)509,505.0625201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (2,129,402.00)0.00 0.00 (2,129,402.00)25316000 (4,414,304.63)0.00 0.00 (4,414,304.63)25317000 (217,616.72)0.00 (623.83)(218,240.55)25340000 PBOP Liability - Trustee (2,906,936.17)28,380.08 0.00 (2,878,556.09)25380000 Other Deferred Credits (301,953.19)296,441.14 0.00 (5,512.05)25390000 Accrued SE LTIP (13,570.17)0.00 (445.00)(14,015.17)25402000 DefRegLiab F71/F109-Fed:ITC (225,020.22)1,389.86 0.00 (223,630.36)25500000 Deferred ITC (567,394.00)4,020.00 0.00 (563,374.00)25501000 Deferred State ITC Idaho 650,000.00 0.00 0.00 650,000.0026200000Injuries and Damages Reserve (197,836.44)0.00 0.00 (197,836.44)26310000 Pension Accrued (6,992,440.97)0.00 (16,917.33)(7,009,358.30)27100000 Contribution in Aid of Cnstrct (121,068,940.35)1,976.49 (13,523.73)(121,080,487.59)27100001 CWIP non-taxable CIAC 81,295.20 0.00 (10,183.23)71,111.9727100002In Service non-taxable CIAC (1,183,033.60)23,706.96 (1,976.49)(1,161,303.13)27101000 Taxable CIAC - Serv Laterals (11,094,697.68)0.00 (1,257,221.14)(12,351,918.82)27101001 CWIP taxable CIAC (2,946,499.13)52,615.87 (285,536.53)(3,179,419.79)27101002 In Service taxable CIAC (3,568,752.74)1,221,734.93 (4,482.87)(2,351,500.68)27110000 41,551,014.80 257,867.33 0.00 41,808,882.1328203000Def. FIT-MACRS (7,668,608.97)0.00 0.00 (7,668,608.97)28206000 Def. FIT- OCI Pension/PBOP 1,651,644.40 0.00 0.00 1,651,644.4028211000Def. FIT Benefit on DSIT 392,683.59 0.00 0.00 392,683.5928300000Def. FIT-Other (376,839.19)5,336.77 0.00 (371,502.42)28301000 Def. FIT-Tank Painting (374,207.00)0.00 0.00 (374,207.00)28302000 Def. FIT-Rate Expenses (4,572.00)0.00 0.00 (4,572.00)28303000 Def. FIT-Deferred Charges (212,198.35)0.00 0.00 (212,198.35)28304000 Def. FIT-Relocation Expense (6,845.00)0.00 0.00 (6,845.00)28305000 Def. FIT-M_S Fees 23,642.14 0.00 0.00 23,642.1428306000Def. FIT-Pensions (886,766.10)0.00 0.00 (886,766.10)28307000 Def. FIT-PEBOP 655,140.85 0.00 0.00 655,140.8528308000Def. FIT-Cost of Removal (1,173,445.75)0.00 0.00 (1,173,445.75)28310000 Def. FIT-Uncollectibles 138,784.00 0.00 0.00 138,784.0028311000Def. FIT-Injuries and Damages 310,942.00 0.00 0.00 310,942.0028312000Def. FIT - AFUDC Equity (641,302.43)0.00 (8,750.00)(650,052.43)28313000 Def. FIT - AFUDC Equity GU (398,309.57)0.00 (3,150.03)(401,459.60)28314000 (620,690.41)0.00 0.00 (620,690.41)28350000 Def. SIT- Other (136,666.18)1,884.60 0.00 (134,781.58)28353000 Def. SIT - Tank Painting (103,362.00)0.00 0.00 (103,362.00)28354000 Def. SIT-Pensions (191,509.00)0.00 0.00 (191,509.00)28355000 Def. SIT-Post Retrmnt Benefits 312,791.72 0.00 0.00 312,791.7228356000Def. SIT-AFUDC Equity (211,556.19)0.00 0.00 (211,556.19)28357000 Def. SIT-Excess Depreciation (826,539.08)0.00 0.00 (826,539.08)28358000 Def. SIT- Cost of Removal (279,803.71)0.00 0.00 (279,803.71)28359000 Def. SIT- Relocation (896.00)0.00 0.00 (896.00)28360000 Def. SIT- OCI Pension/PBOP 560,916.84 0.00 0.00 560,916.842836300013,523.04 0.00 0.00 13,523.0428364000Def. SIT - AFUDC Equity GU (87,333.53)0.00 0.00 (87,333.53)28365000 (109,100.24)0.00 0.00 (109,100.24)28405000 3,542,443.34 0.00 0.00 3,542,443.34284060001,303,188.29 0.00 0.00 1,303,188.292840800048,773.61 0.00 0.00 48,773.61401054610.00 0.00 (782,822.38)(782,822.38)40106461 Meter Sale-Residential facili 0.00 0.00 (1,099,851.81)(1,099,851.81)40110461 0.00 0.00 (595,329.24)(595,329.24)40111461 Meter Sale-Commercial facility 0.00 0.00 (244,994.41)(244,994.41)40120461 0.00 0.00 (3,643.53)(3,643.53)40121461 Meter Sale-public auth fac 0.00 0.00 (2,244.68)(2,244.68)40130474 Surcharges 0.00 0.00 (3,392.40)(3,392.40)40136461 0.00 0.00 (16,063.64)(16,063.64)40137461 0.00 0.00 (3,494.73)(3,494.73)40140462 Private Fire protection facili 0.00 0.00 (106,324.94)(106,324.94)40145463 Public Fire protection facilit 0.00 0.00 (3,535.94)(3,535.94)40200471 Miscellaneous service revenue 0.00 0.00 (1,280.00)(1,280.00)40245471 Turn on fees 0.00 0.00 (1,495.00)(1,495.00)40300474 0.00 184,928.00 0.00 184,928.0040301474Reg Unbill facility charge rev 0.00 95,195.00 0.00 95,195.0050000000Payroll Clearing 0.00 649,291.50 (649,291.50)0.0050100600Supv Lbr-SOS Ops Sup & Eng 0.00 3,358.16 (332.31)3,025.8550100601Supv Lbr-SOS Ops Lbr & Exp 0.00 4,733.66 0.00 4,733.6650100603Supv Lbr-SOS Ops Misc 0.00 0.00 0.00 0.00501006100.00 0.00 0.00 0.0050100614Supv Lbr-SOS Maint Wlls&Spr 0.00 0.00 (50.74)(50.74)50100620 0.00 804.03 0.00 804.03501006220.00 2,460.13 0.00 2,460.1350100624Supv Lbr-Pump Ops Lbr & Exp 0.00 13,818.39 (427.85)13,390.54501006300.00 0.00 (520.89)(520.89)50100631 Supv Lbr-Pump Maint Strctrs 0.00 0.00 0.00 0.00501006400.00 0.00 (885.52)(885.52)50100642 0.00 4,699.08 0.00 4,699.0850100660Supv Lbr-T&D Ops Sup&Eng 0.00 2,487.52 0.00 2,487.5250100662Supv Lbr-T&D Ops Line Exp 0.00 0.00 0.00 0.00
SUZ-W-20-02IPUC DR 1AttachmentPage 189 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jan 31, 2020
Run on 10/09/20 at 06:39 PM Style: UWGNEBS
Period Beginning Ending
50100671 Supv Lbr-T&D Maint Strctrs 0.00 0.00 0.00 0.00501006720.00 0.00 0.00 0.0050100673Supv Lbr-T&D Maint - Main 0.00 665.54 (570.46)95.0850100675Supv Lbr-T&D Maint - Services 0.00 4,866.75 (190.15)4,676.6050100901Supv Lbr-Cust Acct Suprvsn 0.00 7,933.45 (358.60)7,574.8550100903Supv Lbr-Cust Acct Rcrds&Coll 0.00 13,686.00 0.00 13,686.0050100920Supv Lbr-A&G Ops Salaries 0.00 222,698.47 (3,149.10)219,549.3750100930Supv Lbr-A&G Misc Gen Exp 0.00 0.00 0.00 0.0050100932Supv Lbr-A&G Maint Plnt 0.00 0.00 0.00 0.0050105600Drct Lbr-SOS Ops Sup & Eng 0.00 55.44 0.00 55.4450105611Drct Lbr-SOS Maint Strctrs 0.00 5.42 (1,576.09)(1,570.67)50105622 0.00 229.11 0.00 229.1150105624Drct Lbr-Pump Ops Lbr & Exp 0.00 55,966.09 (128.98)55,837.1150105631Drct Lbr-Pump Maint Strctrs 0.00 1,494.68 (838.01)656.6750105633Drct Lbr-Pump Maint Equip 0.00 20,466.38 (177.98)20,288.4050105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 0.00 36,732.57 (2,796.05)33,936.5250105651Drct Lbr-Wtr Tmt Maint Strct 0.00 1,284.68 0.00 1,284.6850105652Drct Lbr-Wtr Tmt Maint Equip 0.00 5,366.57 (317.03)5,049.5450105662Drct Lbr-T&D Ops Line Ex 0.00 47,721.15 0.00 47,721.1550105663Drct Lbr-T&D Ops Meter Exp 0.00 16,871.70 (1,273.31)15,598.3950105665Drct Lbr-T&D Ops Misc Ex 0.00 5,552.19 0.00 5,552.1950105671Drct Lbr-T&D Maint Strctrs 0.00 0.00 0.00 0.0050105672Drct Lbr-T&D Maint Rsrvrs&Stn 0.00 0.00 0.00 0.0050105673Drct Lbr-T&D Maint - Main 0.00 32,379.07 (2,126.21)30,252.8650105675Drct Lbr-T&D Maint - Services 0.00 10,884.33 (666.94)10,217.3950105676Drct Lbr-T&D Maint - Meters 0.00 9,210.31 0.00 9,210.3150105677Drct Lbr-T&D Maint - Hydrants 0.00 7,008.06 0.00 7,008.0650105902Drct Lbr-Cust Acct Mtr Rdng 0.00 23,007.93 (480.53)22,527.4050105903Drct Lbr-Cust Acct Rcrds&Coll 0.00 51,986.02 (358.57)51,627.4550105904Drct Lbr-Custr Acct Uncoll 0.00 0.00 0.00 0.0050105910Drct Lbr-Sales Exp Ops 0.00 0.00 0.00 0.0050105920Drct Lbr-A&G Ops Salaries 0.00 87,475.21 (19,681.02)67,794.1950105932Drct Lbr-A&G Maint Plnt 0.00 41.10 0.00 41.1050110600S L T-SOS Ops Sup & Eng 0.00 1,136.18 0.00 1,136.1850120624S L T out-Pump Ops Lbr & Exp 0.00 0.00 (221.94)(221.94)50120660 S L T out-T&D Ops Sup&Eng 0.00 0.00 (811.35)(811.35)50120901 S L T out-Cust Acct Suprvsn 0.00 0.00 (19.50)(19.50)50120920 S L T out-A&G Ops Salaries 0.00 1,711.55 (129,974.43)(128,262.88)50125665 D L T out-T&D Ops Misc Ex 0.00 0.00 (5,552.19)(5,552.19)50125675 D L T out-T&D Maint - Services 0.00 0.00 0.00 0.00501259030.00 0.00 (14.53)(14.53)50125920 D L T out-A&G Ops Salaries 0.00 13,355.79 (75,183.54)(61,827.75)50300600 Material-SOS Ops Sup & Eng 0.00 0.00 0.00 0.0050300611Material-SOS Maint Strctrs 0.00 1,568.54 0.00 1,568.5450300624Material-Pump Ops Lbr & Exp 0.00 442.99 (3,773.60)(3,330.61)50300630 Material-Pump Maint Sup&Eng 0.00 0.00 0.00 0.0050300631Material-Pump Maint Strctrs 0.00 449.24 0.00 449.2450300632Material-Pump Maint Pwr Prd 0.00 0.00 0.00 0.0050300633Material-Pump Maint Eq 0.00 2,618.95 0.00 2,618.95503006400.00 0.00 0.00 0.0050300642Material-Wtr Tmt Ops Lbr&Exp 0.00 862.44 0.00 862.4450300651Material-Wtr Tmt Maint Strct 0.00 648.55 0.00 648.5550300652Material-Wtr Tmt Maint Equip 0.00 348.43 0.00 348.4350300660Material-T&D Ops Sup&Eng 0.00 0.00 0.00 0.0050300662Material-T&D Ops Line Ex 0.00 67.79 0.00 67.7950300663Material-T&D Ops Meter Exp 0.00 25.52 0.00 25.5250300665Material-T&D Ops Misc Ex 0.00 6,092.82 (149.43)5,943.3950300672Material-T&D Maint Rsrvrs&Stn 0.00 0.00 0.00 0.0050300673Material-T&D Maint - Main 0.00 3,224.67 0.00 3,224.6750300675Material-T&D Maint - Services 0.00 579.00 (3,892.81)(3,313.81)50300676 Material-T&D Maint - Meters 0.00 0.00 0.00 0.0050300677Material-T&D Maint - Hydrants 0.00 664.71 0.00 664.7150300902Material-Cust Acct Mtr Rdng 0.00 0.00 0.00 0.0050300903Material-Cust Acct Rcrds&Coll 0.00 0.00 0.00 0.0050300930Material-A&G Ops-Misc Gen 0.00 0.00 0.00 0.0050300932Material-A&G Maint Plnt 0.00 1,041.09 (368.51)672.5850310603Rent-SOS Ops Misc 0.00 72.18 0.00 72.1850310604Rent-SOS Ops 0.00 0.00 0.00 0.0050310633Rent-Pump Maint Eq 0.00 0.00 0.00 0.0050310642Rent-Wtr Tmt Ops Lbr&Exp 0.00 0.00 0.00 0.0050310921Rent-A&G Ops Off Suppl&Exp 0.00 730.14 0.00 730.1450310931Rent-A&G Ops 0.00 173.69 0.00 173.6950400601Out Servs-SOS Ops Lbr & Exp 0.00 0.00 0.00 0.0050400603Out Servs-SOS Ops Misc 0.00 0.00 0.00 0.00504006130.00 0.00 0.00 0.00504006240.00 395.00 0.00 395.0050400631Out Servs-Pump Maint Strctrs 0.00 324.60 0.00 324.6050400632Out Servs-Pump Maint Pwr Prd 0.00 2,108.84 0.00 2,108.8450400633Out Servs-Pump Maint Eq 0.00 0.00 0.00 0.0050400635Out Servs-Wtr Tmt Lab Testing 0.00 5,502.70 0.00 5,502.70504006420.00 0.00 0.00 0.00504006430.00 0.00 0.00 0.00
SUZ-W-20-02IPUC DR 1AttachmentPage 190 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jan 31, 2020
Run on 10/09/20 at 06:39 PM Style: UWGNEBS
Period Beginning Ending
50400652 Out Servs-Wtr Tmt Maint Equip 0.00 51.82 0.00 51.8250400662Out Servs-T&D Ops Line Ex 0.00 3,114.60 0.00 3,114.6050400663Out Servs-T&D Ops Meter Exp 0.00 0.00 0.00 0.0050400665Out Servs-T&D Ops Misc Ex 0.00 0.00 0.00 0.00504006720.00 0.00 0.00 0.0050400673Out Servs-T&D Maint - Main 0.00 0.00 0.00 0.00504006750.00 0.00 0.00 0.0050400676Out Servs-T&D Maint - Meters 0.00 0.00 0.00 0.00504006770.00 0.00 0.00 0.0050400902Out Servs-Cust Acct Mtr Rdng 0.00 14,243.04 0.00 14,243.04504009030.00 8,823.45 0.00 8,823.4550400905Out Servs-Cust Acct Misc Exp 0.00 1,497.80 0.00 1,497.80504009200.00 6,738.00 0.00 6,738.00504009210.00 0.00 0.00 0.0050400923Out Servs-A&G Ops 0.00 13,735.99 0.00 13,735.9950400932Out Servs-A&G Maint Plnt 0.00 1,611.08 0.00 1,611.0850405903Print & Postage-Cust Acct Rcrd 0.00 25,833.58 0.00 25,833.5850605602Prchsd Wtr-SOS Ops 0.00 113,391.71 0.00 113,391.71506106230.00 96,647.98 0.00 96,647.98506106240.00 0.00 0.00 0.0050610643Prchsd Pwr-Wtr Tmt Ops Misc 0.00 0.00 0.00 0.0050610665Prchsd Pwr-T&D Ops Misc Ex 0.00 22,754.40 0.00 22,754.4050620626Utilities-Pump Ops Misc Exp 0.00 490.21 0.00 490.2150620633Utilities-Pump Maint Eq 0.00 143.56 0.00 143.5650620651Utilities-Wtr Tmt Maint Strct 0.00 3,506.17 0.00 3,506.1750620665Utilities-T&D Ops Misc Exp 0.00 1,190.50 0.00 1,190.5050620921Utilities-A&G Ops Off Suppl 0.00 1,909.43 0.00 1,909.4350620930Utilities-A&G Misc 0.00 686.81 0.00 686.81506256430.00 1,386.00 0.00 1,386.00506259300.00 0.00 0.00 0.0050635614Chmcals-SOS Maint Wlls&Spr 0.00 0.00 0.00 0.0050635626Chmcals-Pump Ops Misc Exp 0.00 294.20 0.00 294.20506356400.00 0.00 0.00 0.00506356410.00 7,859.58 (1,216.89)6,642.69506356420.00 0.00 0.00 0.0050635651Chmcals-Wtr Tmt Maint Strctrs 0.00 0.00 0.00 0.0050635652Chmcals-Wtr Tmt Maint Equip 0.00 0.00 0.00 0.0050645000Trnsprt Cst-ES 0.00 70,270.10 0.00 70,270.10506456000.00 413.29 0.00 413.29506456010.00 453.14 0.00 453.1450645603Trnsprt Cst-SOS Ops Misc 0.00 0.00 0.00 0.00506456100.00 0.00 0.00 0.0050645611Trnsprt Cst-SOS Maint Strctrs 0.00 51.95 0.00 51.95506456140.00 59.92 0.00 59.92506456200.00 87.50 0.00 87.50506456220.00 257.74 0.00 257.74506456240.00 6,615.36 0.00 6,615.36506456300.00 0.00 0.00 0.0050645631Trnsprt Cst-Pump Maint Strctrs 0.00 109.63 0.00 109.6350645633Trnsprt Cst-Pump Maint Eq 0.00 1,890.61 0.00 1,890.61506456400.00 0.00 0.00 0.00506456420.00 3,496.48 0.00 3,496.4850645651Trnsprt Cst-Wtr Tmt Maint Strc 0.00 203.96 0.00 203.9650645652Trnsprt Cst-Wtr Tmt Maint Eq 0.00 478.76 0.00 478.7650645660Trnsprt Cst-T&D Ops Sup&Eng 0.00 56.82 0.00 56.8250645662Trnsprt Cst-T&D Ops Line Ex 0.00 4,213.16 0.00 4,213.16506456630.00 1,650.55 0.00 1,650.5550645665Trnsprt Cst-T&D Ops Misc Ex 0.00 0.00 0.00 0.00506456700.00 0.00 0.00 0.0050645671Trnsprt Cst-T&D Maint Strctrs 0.00 0.00 0.00 0.00506456720.00 0.00 0.00 0.0050645673Trnsprt Cst-T&D Maint - Main 0.00 2,839.09 0.00 2,839.09506456750.00 1,372.24 0.00 1,372.2450645676Trnsprt Cst-T&D Maint - Meters 0.00 610.10 0.00 610.10506456770.00 558.62 0.00 558.6250645901Trnsprt Cst-Cust Acct Suprvsn 0.00 617.60 0.00 617.6050645902Trnsprt Cst-Cust Acct Mtr Rdng 0.00 2,255.56 0.00 2,255.56506459030.00 6,425.20 0.00 6,425.2050645904Trnsprt Cst-Custr Acct Uncolle 0.00 0.00 0.00 0.0050645910Trnsprt Cst-Sales Exp Ops 0.00 0.00 0.00 0.0050645920Trnsprt Cst-A&G Salaries 0.00 8,220.37 0.00 8,220.3750645930Trnsprt Cst-A&G Misc 0.00 0.00 0.00 0.0050645932Trnsprt Cst-A&G Maint Plnt 0.00 11.40 0.00 11.4050646000Transportation Cost -Trnsfrred 0.00 0.00 (70,270.10)(70,270.10)50650600 0.00 353.69 0.00 353.6950650603Office Exp-SOS Ops Misc 0.00 0.00 0.00 0.00506506240.00 55.00 0.00 55.0050650626Office Exp-Pump Ops Misc Exp 0.00 1,076.92 0.00 1,076.9250650633Office Exp-Pump Maint Eq 0.00 0.00 0.00 0.00506506420.00 0.00 0.00 0.0050650650Office Exp-Wtr Tmt Maint Sprv 0.00 0.00 0.00 0.0050650651Office Exp-Wtr Tmt Maint Strct 0.00 0.00 0.00 0.00
SUZ-W-20-02IPUC DR 1AttachmentPage 191 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jan 31, 2020
Run on 10/09/20 at 06:39 PM Style: UWGNEBS
Period Beginning Ending
50650660 Office Exp-T&D Ops Sup&Eng 0.00 0.00 0.00 0.0050650661Office Exp-T&D Ops Strg Faclt 0.00 0.00 0.00 0.0050650662Office Exp-T&D Ops Line Ex 0.00 470.02 0.00 470.0250650665Office Exp-T&D Ops Misc Ex 0.00 0.00 (520.12)(520.12)50650673 Office Exp-T&D Maint - Main 0.00 25.00 0.00 25.0050650675Office Exp-T&D Maint-Services 0.00 186.00 (1,137.51)(951.51)50650902 Office Exp-Cust Acct Mtr Rdng 0.00 0.00 0.00 0.00506509030.00 15,634.58 0.00 15,634.5850650910Office Exp - Sales Exp Ops 0.00 0.00 0.00 0.0050650920Office Exp-A&G Ops Salaries 0.00 1,893.57 0.00 1,893.5750650921Office Exp-A&G Ops Off Suppl 0.00 9,419.74 0.00 9,419.74506509230.00 10,250.00 0.00 10,250.00506509260.00 0.00 0.00 0.0050650930Office Exp-A&G Ops Misc Gen 0.00 8,541.99 (1,405.84)7,136.1550650932Office Exp-A&G Maint Plnt 0.00 2,417.16 0.00 2,417.1650651660Advertising Exp-A&G 0.00 1,548.71 0.00 1,548.7150655614Misc Exp-SOS Maint Wlls&Spr 0.00 0.00 0.00 0.0050655631Misc Exp-Pump Maint Strctrs 0.00 15,733.00 0.00 15,733.0050655632Misc Exp-Pump Maint Pwr Prd 0.00 0.00 0.00 0.0050655651Misc Exp-Wtr Tmt Maint Strct 0.00 282.50 0.00 282.50506556720.00 0.00 0.00 0.0050655675Misc Exp-T&D Maint - Services 0.00 0.00 0.00 0.0050655905Misc Exp-Cust Acct Misc Exp 0.00 0.00 0.00 0.0070100403Depreciation - Utility Plant 0.00 803,415.41 0.00 803,415.4170203408Real Estate Tax 0.00 161,703.16 0.00 161,703.1670250408Payroll Taxes 0.00 57,220.54 0.00 57,220.54708004300.00 348,812.22 0.00 348,812.2270900419Interest income 0.00 0.00 (3,658.37)(3,658.37)71000431 Other interest 0.00 0.00 (6,753.99)(6,753.99)71010431 Other interest – Regulatory 0.00 623.83 0.00 623.8371050419AFUDC Gross Up 0.00 0.00 0.00 0.0071051419AFUDC Debt 0.00 0.00 (37,197.71)(37,197.71)71052419 AFUDC Equity 0.00 0.00 (74,257.58)(74,257.58)71200422 Gain - Disposition of Property 0.00 7,651.54 0.00 7,651.5471251418Misc Non Oper Rental Income 0.00 0.00 (4,252.43)(4,252.43)71253426 Non Recoverable 0.00 29,607.15 (279,583.86)(249,976.71)71255406 Amort of Util Plt Acquis Adj 0.00 2,200.00 (474.00)1,726.00712574260.00 30,178.92 0.00 30,178.92712584260.00 0.00 (44,378.58)(44,378.58)80100409 Current-federal 0.00 38,748.82 0.00 38,748.8280150409Current-state 0.00 13,720.61 0.00 13,720.61802004100.00 0.00 (5,336.77)(5,336.77)80250410 Deferred-State Income taxes 0.00 0.00 (1,884.60)(1,884.60)80400411 Investment Tax Cr,amortization 0.00 0.00 (4,020.00)(4,020.00)90400904 0.00 27,317.35 (679.88)26,637.47904059040.00 0.00 (11,086.00)(11,086.00)90850923 0.00 277,675.47 (575.59)277,099.88908904260.00 1,042.53 (1,386.35)(343.82)90950000 F B T-ES 0.00 524.71 (359,154.21)(358,629.50)90950600 F B T-SOS Ops Sup & Eng 0.00 2,385.86 0.00 2,385.8690950601F B T-SOS Ops Lbr & Exp 0.00 2,615.37 0.00 2,615.3790950603F B T-SOS Ops Misc 0.00 0.00 0.00 0.0090950610F B T-SOS Maint Sup & Eng 0.00 0.00 0.00 0.0090950611F B T-SOS Maint Strctrs 0.00 299.84 0.00 299.8490950614F B T-SOS Maint Wlls&Spr 0.00 345.81 0.00 345.8190950620F B T-Pump Ops Sup & Eng 0.00 504.96 0.00 504.9690950622F B T-Pump Ops Pwr Prd Lbr 0.00 1,487.52 0.00 1,487.5290950624F B T-Pump Ops Lbr & Exp 0.00 38,181.42 0.00 38,181.4290950630F B T-Pump Maint Sup&Eng 0.00 0.00 0.00 0.0090950631F B T-Pump Maint Strctrs 0.00 632.71 0.00 632.7190950633F B T-Pump Maint Eq 0.00 10,911.87 0.00 10,911.8790950640F B T-Wtr Tmt Ops Sup&Eng 0.00 0.00 0.00 0.0090950642F B T-Wtr Tmt Ops Lbr&Exp 0.00 20,180.47 0.00 20,180.4790950651F B T-Wtr Tmt Maint Strct 0.00 1,177.15 0.00 1,177.1590950652F B T-Wtr Tmt Maint Equip 0.00 2,763.14 0.00 2,763.1490950660F B T-T&D Ops Sup&Eng 0.00 327.91 0.00 327.9190950662F B T-T&D Ops Line Ex 0.00 24,316.88 0.00 24,316.8890950663F B T-T&D Ops Meter Exp 0.00 9,526.38 0.00 9,526.3890950665F B T-T&D Ops Misc Ex 0.00 0.00 0.00 0.0090950670F B T-T&D Maint Sup & Eng 0.00 0.00 0.00 0.0090950671F B T-T&D Maint Strctrs 0.00 0.00 0.00 0.0090950672F B T-T&D Maint Rsrvrs&Stn 0.00 0.00 0.00 0.0090950673F B T-T&D Maint - Main 0.00 16,386.28 0.00 16,386.2890950675F B T-T&D Maint - Services 0.00 7,920.08 0.00 7,920.0890950676F B T-T&D Maint - Meters 0.00 3,521.21 0.00 3,521.2190950677F B T-T&D Maint - Hydrants 0.00 3,224.15 0.00 3,224.1590950901F B T-Cust Acct Suprvsn 0.00 3,564.53 0.0090950902F B T-Cust Acct Mtr Rdng 0.00 13,018.29 0.0090950903F B T-Cust Acct Rcrds&Coll 0.00 37,083.92 0.0090950904F B T-Custr Acct Uncoll 0.00 0.00 0.0090950910F B T -Sales Exp Ops 0.00 0.00 0.00 0.0090950920F B T-A&G Salaries 0.00 47,445.06 0.00 47,445.06
SUZ-W-20-02IPUC DR 1AttachmentPage 192 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jan 31, 2020
Run on 10/09/20 at 06:39 PM Style: UWGNEBS
Period Beginning Ending
90950932 F B T-A&G Maint Plnt 0.00 65.79 0.00 65.7991400924Liability Insurance-A&G Ops 0.00 444.01 0.00 444.01914609250.00 2,794.12 0.00 2,794.1291500926Pension-A&G Ops 0.00 47,659.42 0.00 47,659.42915509260.00 15,998.50 0.00 15,998.50917009260.00 213,731.22 (960.70)212,770.52918009260.00 22,186.39 0.00 22,186.3991850000Other Employee Benefits-ES 0.00 0.00 0.00 0.00918609260.00 842.52 (3,137.83)(2,295.31)91900928 0.00 0.00 0.00 0.00920509300.00 0.00 0.00 0.00920529300.00 977.15 0.00 977.15920536720.00 4,647.39 0.00 4,647.39920649300.00 3,665.96 0.00 3,665.96922006200.00 0.00 0.00 0.00922006240.00 105.99 0.00 105.99922006320.00 0.00 0.00 0.0092200633Uni&Sfty Eq-Pump Maint Eq 0.00 0.00 0.00 0.00922006420.00 211.72 0.00 211.7292200652Uni&Sfty Eq-Wtr Tmt Maint Eq 0.00 0.00 0.00 0.0092200662Uni&Sfty Eq-T&D Ops Line Ex 0.00 0.00 0.00 0.0092200665Uni&Sfty Eq-T&D Ops Misc Ex 0.00 0.00 0.00 0.0092200673Uni&Sfty Eq-T&D Maint - Main 0.00 115.81 0.00 115.81922006750.00 39.22 0.00 39.22922009020.00 0.00 0.00 0.00922009030.00 169.59 0.00 169.59922009210.00 3,312.78 0.00 3,312.78922009300.00 0.00 0.00 0.0092200932Uni&Sfty Eq-A&G Maint Plnt 0.00 3,962.25 (11.72)3,950.53923009300.00 700.44 0.00 700.44926009200.00 0.00 0.00 0.00926009300.00 0.00 0.00 0.00926009320.00 2,065.00 0.00 2,065.00UW All Accounts (0.00)16,363,297.20 (16,363,297.21)0.00
SUZ-W-20-02IPUC DR 1AttachmentPage 193 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Feb 29, 2020
Run on 10/09/20 at 06:40 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 463,381,802.19 645,736.05 (18,264.34)464,009,273.9010600000Cnstrction Csts Not Classified 10,565,617.56 600,002.71 (553,347.40)10,612,272.8710700000Construction work in progress 20,524,457.04 3,655,761.55 (2,084,423.36)22,095,795.2310750000CWIP – Suspense 1,314.52 4,665.70 0.00 5,980.2210800000Utility Accumulated Depr (132,281,423.88)18,264.34 (805,168.20)(133,068,327.74)10810000 Retirement work in progress 519,950.37 67,021.19 (10,328.67)576,642.8910900000Accumulated Cost of Removal 2,279,463.44 5,956.85 0.00 2,285,420.2911100000Utility Accumulated Depr -CIAC (41,808,882.13)0.00 (257,863.28)(42,066,745.41)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (217,263.18)474.00 (2,200.00)(218,989.18)12100000 Non-Utility Property 11,053.83 0.00 (3,500.00)7,553.8313120000Collections41,000.00 0.00 0.00 41,000.0013501000Working Funds 550.00 0.00 0.00 550.0014200000Customer AR - CC&B 1,448,959.42 0.00 (504,611.63)944,347.7914201000AR Cash Accrual (880,710.14)291,943.39 0.00 (588,766.75)14309000 Accounts Receivable-Other 23,414.94 0.00 (3,626.36)19,788.5814400000Provision Uncllctble Acct (Cr)(456,625.00)36,723.00 0.00 (419,902.00)14605000 IC Money Pool Receivable (0.00)506,141.35 (506,141.34)0.0214606000Utility Money Pool Receivable (2,912,533.00)59,933.86 (1,367.47)(2,853,966.61)14610000 SW IC Receivable (net)(423,880.06)10,947.03 (110,663.49)(523,596.52)15000000 Capital&Maint Inv Nonexempt 120,290.18 0.00 0.00 120,290.1815010000348,729.45 0.00 0.00 348,729.4515020000Other Inventory 61,983.32 133.39 (4,077.37)58,039.3415030000Chemical Inventory 59,060.90 9,376.55 (9,647.06)58,790.3916599000Prepaid Expenses-Other 82,000.00 0.00 (10,250.00)71,750.0017300000Unbilled Revenue 3,115,557.00 0.00 (103,030.00)3,012,527.0018300000Prelim Survey and Inv. Chrgs 1,274,886.74 73,653.50 (11,908.88)1,336,631.3618404000Clearing - Capital Work Order (2.42)0.09 (452.16)(454.49)18609000 2,198,241.18 3,664.47 0.00 2,201,905.65186200001,960,502.32 0.00 0.00 1,960,502.3218621000Dfrrd Relocation Exp - Approve 10,748.70 0.00 (977.15)9,771.55186230001,174,102.98 8,314.36 0.00 1,182,417.3418625000Deferred Pwr Costs - Approved 0.89 0.00 0.00 0.8918633000Deferred AFUDC Equity 8,750.00 23,095.26 0.00 31,845.2618650000(513,364.23)0.00 (4,647.39)(518,011.62)18653000 (3,665.96)0.00 (2,795.54)(6,461.50)18680000 Deferred rate charges (0.04)0.00 0.00 (0.04)18698000 Other Reg Assets- Acquisitions 405,454.51 9,800.00 0.00 415,254.5118699000Other Regulatory Assets 10,902.00 0.00 (46.00)10,856.0018714000665,989.82 2,559.88 0.00 668,549.7019010000Def. Federal Inc Taxes- Other (66,428.59)0.00 0.00 (66,428.59)19012000 Def State Income Taxes- Other 73,606.37 0.00 0.00 73,606.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019017000Def Fed NOL Tax Benefit 8,970.29 0.00 0.00 8,970.2919101000Def. FIT-FAS109 ITC 99,830.20 0.00 (844.20)98,986.0019103000Def. FIT-F71/F109 G/U ITC 46,446.48 0.00 (297.48)46,149.0019131000Def.SIT-FAS109 ITC 44,641.16 0.00 (224.41)44,416.7519132000Def. SIT-F71/F109 G/U ITC 32,714.52 0.00 (23.77)32,690.7520100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (82,146,318.89)0.00 0.00 (82,146,318.89)21600000 RE - Cumulated Income (116,310,531.11)0.00 0.00 (116,310,531.11)21800000 AOCI - Pension 7,497,766.79 0.00 0.00 7,497,766.7921805000AOCI - PBOP (1,312,855.03)0.00 0.00 (1,312,855.03)23200000 Accounts Payable (1,046,771.41)308,426.22 (171,636.52)(909,981.71)23210000 Accounts Payable Reversing (315,354.19)12,017.56 (17,534.84)(320,871.47)23211000 (271,799.91)14,156.29 0.00 (257,643.62)23220000 AP - Inventory Accrued (390.80)0.00 0.00 (390.80)23230000 AP - Lease Clearing (347.38)314.82 (173.69)(206.25)23601000 Property Taxes Accrued (1,097,627.68)0.00 (160,818.85)(1,258,446.53)23610000 Franchise taxes Accrued (82,488.38)82,488.84 (51,886.77)(51,886.31)23641000 Federal Income Tax Accrued (3,651,623.68)19,256.97 0.00 (3,632,366.71)23651000 State Income Tax Accrued (5,227,589.61)6,816.89 0.00 (5,220,772.72)23661000 FICA Tax Accrued (30,393.83)171.84 (209.00)(30,430.99)23662000 (2,275.10)1,379.90 0.00 (895.20)23663000 (1,515.38)0.00 (162.88)(1,678.26)23670000 Sales & Use Taxes Accrued (39,384.52)8,810.51 (5,593.12)(36,167.13)23699000 Other Accrued Taxes 19,896.38 0.00 (26,748.71)(6,852.33)23711000 Accrued Interest 0.04 0.00 0.00 0.0424205000Accrued - Payroll (407,710.05)407,768.15 (407,241.45)(407,183.35)24211000 Accrued Insurance (213,778.94)358.00 (16,003.20)(229,424.14)24213000 Accrued IBNR (217,946.63)0.00 0.00 (217,946.63)24215000 Accrued - Power (195,923.91)3,197.07 0.00 (192,726.84)24220000 Accrued - Sludge Removal 0.00 0.00 (546.00)(546.00)24225000 Accrued - Purchased Water (181.71)181.71 0.00 0.0024245000Accrued - Vacation (48,763.00)0.00 0.00 (48,763.00)24246000 Accrued - Bonus (364,904.50)0.00 (32,299.00)(397,203.50)24247000 Accrued - Employee Related (4,344.43)1,137.56 (711.50)(3,918.37)24248000 Accr - Employee Related Other (37,922.76)7,446.95 (19,461.36)(49,937.17)24299000 Accrued Other 0.00 0.00 0.00 0.0024301000Employee W/hg-401K 28,113.89 28,287.67 (56,446.24)(44.68)
SUZ-W-20-02IPUC DR 1AttachmentPage 194 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Feb 29, 2020
Run on 10/09/20 at 06:40 PM Style: UWGNEBS
Period Beginning Ending
25200000 Advances for Construction (5,139,764.54)0.00 0.00 (5,139,764.54)25200001 CWIP non-taxable advances 509,505.06 0.00 0.00 509,505.0625201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (2,129,402.00)0.00 0.00 (2,129,402.00)25316000 (4,414,304.63)0.00 0.00 (4,414,304.63)25317000 (218,240.55)0.00 (623.83)(218,864.38)25340000 PBOP Liability - Trustee (2,878,556.09)28,380.08 0.00 (2,850,176.01)25380000 Other Deferred Credits (5,512.05)0.00 0.00 (5,512.05)25390000 Accrued SE LTIP (14,015.17)0.00 (445.00)(14,460.17)25402000 DefRegLiab F71/F109-Fed:ITC (223,630.36)1,389.86 0.00 (222,240.50)25500000 Deferred ITC (563,374.00)4,020.00 0.00 (559,354.00)25501000 Deferred State ITC Idaho 650,000.00 0.00 0.00 650,000.0026200000Injuries and Damages Reserve (197,836.44)4,781.03 0.00 (193,055.41)26310000 Pension Accrued (7,009,358.30)0.00 (77,838.33)(7,087,196.63)27100000 Contribution in Aid of Cnstrct (121,080,487.59)0.00 (25,398.18)(121,105,885.77)27100001 CWIP non-taxable CIAC 71,111.97 13,218.00 0.00 84,329.9727100002In Service non-taxable CIAC (1,161,303.13)12,180.18 0.00 (1,149,122.95)27101000 Taxable CIAC - Serv Laterals (12,351,918.82)2,080.82 (421,265.38)(12,771,103.38)27101001 CWIP taxable CIAC (3,179,419.79)44,212.33 (1,208,639.47)(4,343,846.93)27101002 In Service taxable CIAC (2,351,500.68)419,458.69 (40,324.82)(1,972,366.81)27110000 41,808,882.13 257,863.28 0.00 42,066,745.4128203000Def. FIT-MACRS (7,668,608.97)0.00 0.00 (7,668,608.97)28206000 Def. FIT- OCI Pension/PBOP 1,651,644.40 0.00 0.00 1,651,644.4028211000Def. FIT Benefit on DSIT 392,683.59 0.00 0.00 392,683.5928300000Def. FIT-Other (371,502.42)0.00 (2,133.92)(373,636.34)28301000 Def. FIT-Tank Painting (374,207.00)0.00 0.00 (374,207.00)28302000 Def. FIT-Rate Expenses (4,572.00)0.00 0.00 (4,572.00)28303000 Def. FIT-Deferred Charges (212,198.35)0.00 0.00 (212,198.35)28304000 Def. FIT-Relocation Expense (6,845.00)0.00 0.00 (6,845.00)28305000 Def. FIT-M_S Fees 23,642.14 0.00 0.00 23,642.1428306000Def. FIT-Pensions (886,766.10)0.00 0.00 (886,766.10)28307000 Def. FIT-PEBOP 655,140.85 0.00 0.00 655,140.8528308000Def. FIT-Cost of Removal (1,173,445.75)0.00 0.00 (1,173,445.75)28310000 Def. FIT-Uncollectibles 138,784.00 0.00 0.00 138,784.0028311000Def. FIT-Injuries and Damages 310,942.00 0.00 0.00 310,942.0028312000Def. FIT - AFUDC Equity (650,052.43)0.00 (23,095.26)(673,147.69)28313000 Def. FIT - AFUDC Equity GU (401,459.60)0.00 (8,314.36)(409,773.96)28314000 (620,690.41)0.00 0.00 (620,690.41)28350000 Def. SIT- Other (134,781.58)0.00 (751.15)(135,532.73)28353000 Def. SIT - Tank Painting (103,362.00)0.00 0.00 (103,362.00)28354000 Def. SIT-Pensions (191,509.00)0.00 0.00 (191,509.00)28355000 Def. SIT-Post Retrmnt Benefits 312,791.72 0.00 0.00 312,791.7228356000Def. SIT-AFUDC Equity (211,556.19)0.00 0.00 (211,556.19)28357000 Def. SIT-Excess Depreciation (826,539.08)0.00 0.00 (826,539.08)28358000 Def. SIT- Cost of Removal (279,803.71)0.00 0.00 (279,803.71)28359000 Def. SIT- Relocation (896.00)0.00 0.00 (896.00)28360000 Def. SIT- OCI Pension/PBOP 560,916.84 0.00 0.00 560,916.842836300013,523.04 0.00 0.00 13,523.0428364000Def. SIT - AFUDC Equity GU (87,333.53)0.00 0.00 (87,333.53)28365000 (109,100.24)0.00 0.00 (109,100.24)28405000 3,542,443.34 0.00 0.00 3,542,443.34284060001,303,188.29 0.00 0.00 1,303,188.292840800048,773.61 0.00 0.00 48,773.6140105461(782,822.38)0.00 (734,075.91)(1,516,898.29)40106461 Meter Sale-Residential facili (1,099,851.81)0.00 (959,589.70)(2,059,441.51)40110461 (595,329.24)0.00 (351,093.89)(946,423.13)40111461 Meter Sale-Commercial facility (244,994.41)0.00 (175,374.50)(420,368.91)40120461 (3,643.53)0.00 (513.59)(4,157.12)40121461 Meter Sale-public auth fac (2,244.68)0.00 (778.82)(3,023.50)40130474 Surcharges (3,392.40)0.00 0.00 (3,392.40)40136461 (16,063.64)0.00 (10,716.39)(26,780.03)40137461 (3,494.73)0.00 (15,905.37)(19,400.10)40140462 Private Fire protection facili (106,324.94)0.00 (94,226.26)(200,551.20)40145463 Public Fire protection facilit (3,535.94)0.00 0.00 (3,535.94)40200471 Miscellaneous service revenue (1,280.00)0.00 (3,420.00)(4,700.00)40245471 Turn on fees (1,495.00)0.00 (1,935.00)(3,430.00)40300474 184,928.00 26,810.00 0.00 211,738.0040301474Reg Unbill facility charge rev 95,195.00 76,220.00 0.00 171,415.0050000000Payroll Clearing 0.00 644,167.71 (644,167.71)0.0050100600Supv Lbr-SOS Ops Sup & Eng 3,025.85 2,732.30 (207.69)5,550.4650100601Supv Lbr-SOS Ops Lbr & Exp 4,733.66 5,731.06 (481.33)9,983.3950100614Supv Lbr-SOS Maint Wlls&Spr (50.74)2,303.88 0.00 2,253.1450100620804.03 1,220.18 0.00 2,024.21501006222,460.13 0.00 (356.54)2,103.5950100624Supv Lbr-Pump Ops Lbr & Exp 13,390.54 9,507.65 (217.91)22,680.2850100630(520.89)0.00 0.00 (520.89)50100633 Supv Lbr-Pump Maint Equip 0.00 1,146.20 0.00 1,146.2050100640(885.52)0.00 0.00 (885.52)50100642 4,699.08 4,585.30 (267.41)9,016.9750100660Supv Lbr-T&D Ops Sup&Eng 2,487.52 2,926.41 0.00 5,413.9350100670Supv Lbr-T&D Maint Sup &Eng (286.49)0.00 0.00 (286.49)50100673 Supv Lbr-T&D Maint - Main 95.08 316.92 (47.54)364.46
SUZ-W-20-02IPUC DR 1AttachmentPage 195 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Feb 29, 2020
Run on 10/09/20 at 06:40 PM Style: UWGNEBS
Period Beginning Ending
50100901 Supv Lbr-Cust Acct Suprvsn 7,574.85 6,825.00 (1,604.98)12,794.8750100903Supv Lbr-Cust Acct Rcrds&Coll 13,686.00 13,685.00 (1,875.00)25,496.0050100920Supv Lbr-A&G Ops Salaries 219,549.37 215,379.15 (22,072.22)412,856.3050105600Drct Lbr-SOS Ops Sup & Eng 55.44 0.00 (23.76)31.6850105611Drct Lbr-SOS Maint Strctrs (1,570.67)11,126.72 0.00 9,556.0550105622229.11 0.00 (98.19)130.9250105624Drct Lbr-Pump Ops Lbr & Exp 55,837.11 32,825.61 (4,828.03)83,834.6950105631Drct Lbr-Pump Maint Strctrs 656.67 2,538.36 0.00 3,195.0350105632Drct Lbr-Pump Maint Pwr Prd 0.00 175.72 0.00 175.7250105633Drct Lbr-Pump Maint Equip 20,288.40 19,052.89 (1,032.27)38,309.0250105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 33,936.52 29,281.35 (1,364.54)61,853.3350105651Drct Lbr-Wtr Tmt Maint Strct 1,284.68 2,522.12 (186.64)3,620.1650105652Drct Lbr-Wtr Tmt Maint Equip 5,049.54 3,383.03 (23.76)8,408.8150105662Drct Lbr-T&D Ops Line Ex 47,721.15 53,150.79 (1,768.88)99,103.0650105663Drct Lbr-T&D Ops Meter Exp 15,598.39 16,432.21 (1,910.12)30,120.4850105665Drct Lbr-T&D Ops Misc Ex 5,552.19 5,353.47 (628.98)10,276.6850105673Drct Lbr-T&D Maint - Main 30,252.86 17,198.40 (4,476.36)42,974.9050105675Drct Lbr-T&D Maint - Services 10,217.39 18,666.67 0.00 28,884.0650105676Drct Lbr-T&D Maint - Meters 9,210.31 256.69 (438.94)9,028.0650105677Drct Lbr-T&D Maint - Hydrants 7,008.06 911.13 0.00 7,919.1950105902Drct Lbr-Cust Acct Mtr Rdng 22,527.40 26,900.83 (1,766.27)47,661.9650105903Drct Lbr-Cust Acct Rcrds&Coll 51,627.45 47,851.71 (1,910.55)97,568.6150105920Drct Lbr-A&G Ops Salaries 67,794.19 86,316.19 (17,500.35)136,610.0350105932Drct Lbr-A&G Maint Plnt 41.10 659.89 0.00 700.9950110600S L T-SOS Ops Sup & Eng 1,136.18 987.98 0.00 2,124.1650120624S L T out-Pump Ops Lbr & Exp (221.94)0.00 (221.94)(443.88)50120660 S L T out-T&D Ops Sup&Eng (811.35)0.00 (811.35)(1,622.70)50120901 S L T out-Cust Acct Suprvsn (19.50)0.00 (19.50)(39.00)50120920 S L T out-A&G Ops Salaries (128,262.88)3,181.43 (108,592.87)(233,674.32)50125665 D L T out-T&D Ops Misc Ex (5,552.19)0.00 (4,724.49)(10,276.68)50125903 (14.53)0.00 (14.53)(29.06)50125920 D L T out-A&G Ops Salaries (61,827.75)14,199.94 (77,818.59)(125,446.40)50300611 Material-SOS Maint Strctrs 1,568.54 506.27 (1.71)2,073.1050300624Material-Pump Ops Lbr & Exp (3,330.61)1,708.31 (401.88)(2,024.18)50300631 Material-Pump Maint Strctrs 449.24 0.00 0.00 449.2450300633Material-Pump Maint Eq 2,618.95 2,417.48 0.00 5,036.4350300642Material-Wtr Tmt Ops Lbr&Exp 862.44 4,519.80 0.00 5,382.2450300651Material-Wtr Tmt Maint Strct 648.55 2,183.92 (584.50)2,247.9750300652Material-Wtr Tmt Maint Equip 348.43 798.91 0.00 1,147.3450300662Material-T&D Ops Line Ex 67.79 239.79 0.00 307.5850300663Material-T&D Ops Meter Exp 25.52 0.00 0.00 25.5250300665Material-T&D Ops Misc Ex 5,943.39 664.36 (29.82)6,577.9350300673Material-T&D Maint - Main 3,224.67 517.52 0.00 3,742.1950300675Material-T&D Maint - Services (3,313.81)1,641.07 0.00 (1,672.74)50300677 Material-T&D Maint - Hydrants 664.71 5,348.35 0.00 6,013.0650300903Material-Cust Acct Rcrds&Coll 0.00 72.04 0.00 72.0450300932Material-A&G Maint Plnt 672.58 307.71 0.00 980.2950310603Rent-SOS Ops Misc 72.18 0.00 0.00 72.1850310604Rent-SOS Ops 0.00 508.00 0.00 508.0050310624Rent-Pump Ops Lbr & Exp 0.00 56.16 0.00 56.1650310921Rent-A&G Ops Off Suppl&Exp 730.14 77.03 0.00 807.1750310931Rent-A&G Ops 173.69 173.69 0.00 347.3850400601Out Servs-SOS Ops Lbr & Exp 0.00 1,459.12 0.00 1,459.1250400624395.00 0.00 0.00 395.0050400631Out Servs-Pump Maint Strctrs 324.60 300.75 0.00 625.3550400632Out Servs-Pump Maint Pwr Prd 2,108.84 11,499.25 0.00 13,608.0950400633Out Servs-Pump Maint Eq 0.00 1,699.53 0.00 1,699.5350400635Out Servs-Wtr Tmt Lab Testing 5,502.70 5,070.10 0.00 10,572.8050400651Out Servs-Wtr Tmt Maint Strct 872.17 1,104.65 0.00 1,976.8250400652Out Servs-Wtr Tmt Maint Equip 51.82 0.00 0.00 51.8250400662Out Servs-T&D Ops Line Ex 3,114.60 3,869.32 0.00 6,983.92504006750.00 1,300.00 0.00 1,300.0050400902Out Servs-Cust Acct Mtr Rdng 14,243.04 4,484.09 (582.17)18,144.96504009038,823.45 8,492.16 0.00 17,315.6150400905Out Servs-Cust Acct Misc Exp 1,497.80 1,188.28 0.00 2,686.08504009206,738.00 6,519.23 0.00 13,257.2350400923Out Servs-A&G Ops 13,735.99 551.33 0.00 14,287.3250400932Out Servs-A&G Maint Plnt 1,611.08 964.23 (33.84)2,541.4750405903Print & Postage-Cust Acct Rcrd 25,833.58 25,462.37 0.00 51,295.9550605602Prchsd Wtr-SOS Ops 113,391.71 38,110.00 0.00 151,501.715061062396,647.98 97,593.09 0.00 194,241.0750610665Prchsd Pwr-T&D Ops Misc Ex 22,754.40 21,536.68 0.00 44,291.0850620626Utilities-Pump Ops Misc Exp 490.21 462.65 0.00 952.8650620633Utilities-Pump Maint Eq 143.56 136.46 0.00 280.0250620651Utilities-Wtr Tmt Maint Strct 3,506.17 2,016.96 0.00 5,523.1350620665Utilities-T&D Ops Misc Exp 1,190.50 1,138.05 0.00 2,328.5550620921Utilities-A&G Ops Off Suppl 1,909.43 1,953.21 0.00 3,862.6450620930Utilities-A&G Misc 686.81 537.97 0.00 1,224.78506256431,386.00 546.00 0.00 1,932.0050635614Chmcals-SOS Maint Wlls&Spr 0.00 10,295.57 0.00 10,295.5750635626Chmcals-Pump Ops Misc Exp 294.20 0.00 (294.20)0.00506356400.00 294.20 0.00 294.20
SUZ-W-20-02IPUC DR 1AttachmentPage 196 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Feb 29, 2020
Run on 10/09/20 at 06:40 PM Style: UWGNEBS
Period Beginning Ending
50645000 Trnsprt Cst-ES 70,270.10 71,139.42 (21,199.34)120,210.1850645600413.29 291.82 0.00 705.1150645601453.14 386.95 0.00 840.0950645611Trnsprt Cst-SOS Maint Strctrs 51.95 538.42 0.00 590.375064561459.92 126.72 0.00 186.645064562087.50 84.41 0.00 171.9150645622257.74 58.58 0.00 316.32506456246,615.36 3,677.08 0.00 10,292.4450645631Trnsprt Cst-Pump Maint Strctrs 109.63 153.15 0.00 262.78506456320.00 8.26 0.00 8.2650645633Trnsprt Cst-Pump Maint Eq 1,890.61 1,470.65 0.00 3,361.26506456423,496.48 2,597.40 0.00 6,093.8850645651Trnsprt Cst-Wtr Tmt Maint Strc 203.96 172.68 0.00 376.6450645652Trnsprt Cst-Wtr Tmt Maint Eq 478.76 306.15 0.00 784.9150645660Trnsprt Cst-T&D Ops Sup&Eng 56.82 70.36 0.00 127.1850645662Trnsprt Cst-T&D Ops Line Ex 4,213.16 3,718.54 0.00 7,931.70506456631,650.55 1,198.22 0.00 2,848.7750645673Trnsprt Cst-T&D Maint - Main 2,839.09 1,490.26 0.00 4,329.35506456751,372.24 1,290.18 0.00 2,662.4250645676Trnsprt Cst-T&D Maint - Meters 610.10 180.66 0.00 790.7650645677558.62 216.01 0.00 774.6350645901Trnsprt Cst-Cust Acct Suprvsn 617.60 345.02 0.00 962.6250645902Trnsprt Cst-Cust Acct Mtr Rdng 2,255.56 1,879.31 0.00 4,134.87506459036,425.20 4,620.26 0.00 11,045.4650645920Trnsprt Cst-A&G Salaries 8,220.37 6,261.98 0.00 14,482.3550645932Trnsprt Cst-A&G Maint Plnt 11.40 34.52 0.00 45.9250646000Transportation Cost -Trnsfrred (70,270.10)0.00 (49,940.08)(120,210.18)50650600 353.69 0.00 (344.16)9.535065062455.00 55.00 0.00 110.0050650626Office Exp-Pump Ops Misc Exp 1,076.92 0.00 (57.38)1,019.54506506420.00 415.00 0.00 415.0050650650Office Exp-Wtr Tmt Maint Sprv 0.00 600.00 0.00 600.0050650661Office Exp-T&D Ops Strg Faclt 0.00 2,158.18 0.00 2,158.1850650662Office Exp-T&D Ops Line Ex 470.02 1,496.21 0.00 1,966.2350650665Office Exp-T&D Ops Misc Ex (520.12)0.00 (1,370.49)(1,890.61)50650673 Office Exp-T&D Maint - Main 25.00 160.08 0.00 185.0850650675Office Exp-T&D Maint-Services (951.51)2,127.17 0.00 1,175.665065090315,634.58 7,070.02 (164.93)22,539.6750650920Office Exp-A&G Ops Salaries 1,893.57 3,483.98 0.00 5,377.5550650921Office Exp-A&G Ops Off Suppl 9,419.74 9,098.67 0.00 18,518.415065092310,250.00 10,550.00 0.00 20,800.0050650930Office Exp-A&G Ops Misc Gen 7,136.15 5,415.15 (2,444.15)10,107.1550650932Office Exp-A&G Maint Plnt 2,417.16 1,857.25 0.00 4,274.4150651660Advertising Exp-A&G 1,548.71 4,067.39 0.00 5,616.1050655603Misc Exp-SOS Ops Misc 0.00 657.59 0.00 657.5950655631Misc Exp-Pump Maint Strctrs 15,733.00 12,167.50 0.00 27,900.5050655651Misc Exp-Wtr Tmt Maint Strct 282.50 0.00 0.00 282.5070100403Depreciation - Utility Plant 803,415.41 804,555.88 0.00 1,607,971.2970203408Real Estate Tax 161,703.16 160,818.85 0.00 322,522.0170250408Payroll Taxes 57,220.54 46,039.69 (503.59)102,756.6470800430348,812.22 313,627.56 0.00 662,439.7870900419Interest income (3,658.37)0.00 (3,664.47)(7,322.84)71000431 Other interest (6,753.99)0.00 (1,110.21)(7,864.20)71010431 Other interest – Regulatory 623.83 623.83 0.00 1,247.6671051419AFUDC Debt (37,197.71)0.00 (38,765.11)(75,962.82)71052419 AFUDC Equity (74,257.58)0.00 (77,386.52)(151,644.10)71200422 Gain - Disposition of Property 7,651.54 3,500.00 0.00 11,151.5471251418Misc Non Oper Rental Income (4,252.43)0.00 (4,252.43)(8,504.86)71253426 Non Recoverable (249,976.71)4,719.08 (21,839.65)(267,097.28)71255406 Amort of Util Plt Acquis Adj 1,726.00 2,200.00 (474.00)3,452.007125742630,178.92 30,178.92 0.00 60,357.8471258426(44,378.58)0.00 (44,378.58)(88,757.16)80100409 Current-federal 38,748.82 0.00 (19,256.97)19,491.8580150409Current-state 13,720.61 0.00 (6,816.89)6,903.7280200410(5,336.77)2,133.92 0.00 (3,202.85)80250410 Deferred-State Income taxes (1,884.60)751.15 0.00 (1,133.45)80400411 Investment Tax Cr,amortization (4,020.00)0.00 (4,020.00)(8,040.00)90400904 26,637.47 17,948.73 (767.83)43,818.3790405904(11,086.00)0.00 (36,723.00)(47,809.00)90850923 277,099.88 271,385.40 (480.04)548,005.2490890426(343.82)1,099.54 (70.18)685.5490950000F B T-ES (358,629.50)379.47 (227,677.26)(585,927.28)90950600 F B T-SOS Ops Sup & Eng 2,385.86 1,486.31 0.00 3,872.1790950601F B T-SOS Ops Lbr & Exp 2,615.37 1,969.91 0.00 4,585.2890950611F B T-SOS Maint Strctrs 299.84 2,740.98 0.00 3,040.8290950614F B T-SOS Maint Wlls&Spr 345.81 645.15 0.00 990.9690950620F B T-Pump Ops Sup & Eng 504.96 429.71 0.00 934.6790950622F B T-Pump Ops Pwr Prd Lbr 1,487.52 298.21 0.00 1,785.7390950624F B T-Pump Ops Lbr & Exp 38,181.42 18,719.52 0.00 56,900.9490950631F B T-Pump Maint Strctrs 632.71 779.66 0.00 1,412.37909506320.00 41.99 0.00 41.9990950633F B T-Pump Maint Eq 10,911.87 7,486.83 0.00 18,398.70
SUZ-W-20-02IPUC DR 1AttachmentPage 197 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Feb 29, 2020
Run on 10/09/20 at 06:40 PM Style: UWGNEBS
Period Beginning Ending
90950651 F B T-Wtr Tmt Maint Strct 1,177.15 879.03 0.00 2,056.1890950652F B T-Wtr Tmt Maint Equip 2,763.14 1,558.56 0.00 4,321.7090950660F B T-T&D Ops Sup&Eng 327.91 358.15 0.00 686.0690950662F B T-T&D Ops Line Ex 24,316.88 18,930.54 0.00 43,247.4290950663F B T-T&D Ops Meter Exp 9,526.38 6,099.98 0.00 15,626.3690950673F B T-T&D Maint - Main 16,386.28 7,586.66 0.00 23,972.9490950675F B T-T&D Maint - Services 7,920.08 6,568.11 0.00 14,488.1990950676F B T-T&D Maint - Meters 3,521.21 919.60 0.00 4,440.8190950677F B T-T&D Maint - Hydrants 3,224.15 1,099.63 0.00 4,323.7890950901F B T-Cust Acct Suprvsn 3,564.53 1,756.43 0.00 5,320.9690950902F B T-Cust Acct Mtr Rdng 13,018.29 9,567.28 0.00 22,585.5790950903F B T-Cust Acct Rcrds&Coll 37,083.92 23,521.09 0.00 60,605.0190950920F B T-A&G Salaries 47,445.06 31,878.91 0.00 79,323.9790950932F B T-A&G Maint Plnt 65.79 175.69 0.00 241.4891400924Liability Insurance-A&G Ops 444.01 0.00 0.00 444.01914609252,794.12 2,444.90 0.00 5,239.0291500926Pension-A&G Ops 47,659.42 47,659.42 0.00 95,318.849155092615,998.50 15,998.50 0.00 31,997.0091700926212,770.52 98,463.54 (2,266.03)308,968.039180092622,186.39 19,461.36 0.00 41,647.7591850000Other Employee Benefits-ES 0.00 3,936.86 0.00 3,936.8691860926(2,295.31)3,499.12 0.00 1,203.8192052930977.15 977.15 0.00 1,954.30920536724,647.39 4,647.39 0.00 9,294.78920649303,665.96 2,795.54 0.00 6,461.5092200624105.99 216.23 0.00 322.2292200642211.72 0.00 0.00 211.7292200652Uni&Sfty Eq-Wtr Tmt Maint Eq 0.00 12.33 0.00 12.3392200673Uni&Sfty Eq-T&D Maint - Main 115.81 162.17 0.00 277.989220067539.22 793.56 0.00 832.7892200903169.59 370.98 0.00 540.57922009213,312.78 1,453.43 0.00 4,766.2192200932Uni&Sfty Eq-A&G Maint Plnt 3,950.53 2,081.96 0.00 6,032.4992300930700.44 508.55 0.00 1,208.99926009322,065.00 2,659.20 0.00 4,724.20UW All Accounts 0.00 11,606,249.63 (11,606,249.64)(0.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 198 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Mar 31, 2020
Run on 10/09/20 at 06:41 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 464,009,273.90 3,402,330.87 0.00 467,411,604.7710600000Cnstrction Csts Not Classified 10,612,272.87 695,765.53 (3,425,828.67)7,882,209.7310700000Construction work in progress 22,095,795.23 2,586,427.39 (1,344,023.88)23,338,198.7410750000CWIP – Suspense 5,980.22 54,615.20 (101.31)60,494.1110800000Utility Accumulated Depr (133,068,327.74)0.00 (805,168.20)(133,873,495.94)10810000 Retirement work in progress 576,642.89 128,319.05 (184,502.96)520,458.9810900000Accumulated Cost of Removal 2,285,420.29 0.00 0.00 2,285,420.2911100000Utility Accumulated Depr -CIAC (42,066,745.41)0.00 (241,553.30)(42,308,298.71)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (218,989.18)474.00 (2,200.00)(220,715.18)12100000 Non-Utility Property 7,553.83 0.00 0.00 7,553.8313120000Collections41,000.00 0.00 0.00 41,000.0013501000Working Funds 550.00 0.00 (550.00)0.0014200000Customer AR - CC&B 944,347.79 97,350.18 0.00 1,041,697.9714201000AR Cash Accrual (588,766.75)0.00 (63,595.93)(652,362.68)14309000 Accounts Receivable-Other 19,788.58 0.00 (3,298.16)16,490.4214400000Provision Uncllctble Acct (Cr)(419,902.00)37,369.86 0.00 (382,532.14)14605000 IC Money Pool Receivable 0.02 866,739.10 (866,739.11)0.0114606000Utility Money Pool Receivable (2,853,966.61)33.35 (823,443.02)(3,677,376.28)14610000 SW IC Receivable (net)(523,596.52)72,208.69 (25,431.66)(476,819.49)15000000 Capital&Maint Inv Nonexempt 120,290.18 12,140.14 0.00 132,430.3215010000348,729.45 0.00 0.00 348,729.4515020000Other Inventory 58,039.34 9,686.36 (5,388.55)62,337.1515030000Chemical Inventory 58,790.39 2,391.53 (5,490.44)55,691.4816599000Prepaid Expenses-Other 71,750.00 0.00 (10,250.00)61,500.0017300000Unbilled Revenue 3,012,527.00 43,547.00 0.00 3,056,074.0018300000Prelim Survey and Inv. Chrgs 1,336,631.36 33,783.96 (7,179.77)1,363,235.5518404000Clearing - Capital Work Order (454.49)452.08 (0.10)(2.51)18609000 2,201,905.65 3,670.58 0.00 2,205,576.23186200001,960,502.32 44.54 0.00 1,960,546.8618621000Dfrrd Relocation Exp - Approve 9,771.55 0.00 (977.15)8,794.40186230001,182,417.34 6,040.78 0.00 1,188,458.1218625000Deferred Pwr Costs - Approved 0.89 0.00 0.00 0.8918633000Deferred AFUDC Equity 31,845.26 16,779.82 0.00 48,625.0818650000(518,011.62)0.00 (4,647.40)(522,659.02)18653000 (6,461.50)0.00 (2,815.34)(9,276.84)18680000 Deferred rate charges (0.04)0.00 0.00 (0.04)18698000 Other Reg Assets- Acquisitions 415,254.51 8,550.17 0.00 423,804.6818699000Other Regulatory Assets 10,856.00 13,459.22 (46.00)24,269.2218714000668,549.70 2,367.70 0.00 670,917.4019010000Def. Federal Inc Taxes- Other (66,428.59)0.00 (59,727.00)(126,155.59)19012000 Def State Income Taxes- Other 73,606.37 0.00 (27,060.00)46,546.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019017000Def Fed NOL Tax Benefit 8,970.29 0.00 0.00 8,970.2919101000Def. FIT-FAS109 ITC 98,986.00 0.00 (844.20)98,141.8019103000Def. FIT-F71/F109 G/U ITC 46,149.00 0.00 (297.48)45,851.5219131000Def.SIT-FAS109 ITC 44,416.75 0.00 (224.41)44,192.3419132000Def. SIT-F71/F109 G/U ITC 32,690.75 0.00 (23.77)32,666.9820100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (82,146,318.89)0.00 0.00 (82,146,318.89)21600000 RE - Cumulated Income (116,310,531.11)0.00 0.00 (116,310,531.11)21800000 AOCI - Pension 7,497,766.79 0.00 0.00 7,497,766.7921805000AOCI - PBOP (1,312,855.03)0.00 0.00 (1,312,855.03)23200000 Accounts Payable (909,981.71)174,660.20 (731,042.00)(1,466,363.51)23210000 Accounts Payable Reversing (320,871.47)31,481.70 (16,732.99)(306,122.76)23211000 (257,643.62)0.00 (12,060.91)(269,704.53)23220000 AP - Inventory Accrued (390.80)0.00 (89.52)(480.32)23230000 AP - Lease Clearing (206.25)368.88 (173.69)(11.06)23601000 Property Taxes Accrued (1,258,446.53)0.00 (160,818.85)(1,419,265.38)23610000 Franchise taxes Accrued (51,886.31)49,989.70 (69,100.38)(70,996.99)23641000 Federal Income Tax Accrued (3,632,366.71)224,900.85 0.00 (3,407,465.86)23651000 State Income Tax Accrued (5,220,772.72)87,238.72 0.00 (5,133,534.00)23661000 FICA Tax Accrued (30,430.99)67.74 (25,929.63)(56,292.88)23662000 (895.20)706.22 0.00 (188.98)23663000 (1,678.26)3.77 (1,138.44)(2,812.93)23670000 Sales & Use Taxes Accrued (36,167.13)1,698.63 (708.29)(35,176.79)23699000 Other Accrued Taxes (6,852.33)18,838.13 (23,514.82)(11,529.02)23711000 Accrued Interest 0.04 0.00 0.00 0.0424205000Accrued - Payroll (407,183.35)671,479.05 (465,567.12)(201,271.42)24211000 Accrued Insurance (229,424.14)21,405.05 0.00 (208,019.09)24213000 Accrued IBNR (217,946.63)0.00 0.00 (217,946.63)24215000 Accrued - Power (192,726.84)0.00 (10,013.89)(202,740.73)24220000 Accrued - Sludge Removal (546.00)546.00 0.00 0.0024245000Accrued - Vacation (48,763.00)0.00 0.00 (48,763.00)24246000 Accrued - Bonus (397,203.50)300,306.50 0.00 (96,897.00)24247000 Accrued - Employee Related (3,918.37)427.27 (711.50)(4,202.60)24248000 Accr - Employee Related Other (49,937.17)70,871.42 (16,453.02)4,481.2324299000Accrued Other 0.00 0.00 0.00 0.0024301000Employee W/hg-401K (44.68)85,243.33 (56,473.47)28,725.1824306000Employee withholding – PAC (45.00)10.00 (10.00)(45.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 199 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Mar 31, 2020
Run on 10/09/20 at 06:41 PM Style: UWGNEBS
Period Beginning Ending
25200001 CWIP non-taxable advances 509,505.06 0.00 0.00 509,505.0625201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (2,129,402.00)0.00 0.00 (2,129,402.00)25316000 (4,414,304.63)0.00 0.00 (4,414,304.63)25317000 (218,864.38)0.00 (623.83)(219,488.21)25340000 PBOP Liability - Trustee (2,850,176.01)31,528.83 0.00 (2,818,647.18)25380000 Other Deferred Credits (5,512.05)0.19 0.00 (5,511.86)25390000 Accrued SE LTIP (14,460.17)0.00 (445.00)(14,905.17)25402000 DefRegLiab F71/F109-Fed:ITC (222,240.50)1,389.86 0.00 (220,850.64)25500000 Deferred ITC (559,354.00)4,020.00 0.00 (555,334.00)25501000 Deferred State ITC Idaho 650,000.00 0.00 0.00 650,000.0026200000Injuries and Damages Reserve (193,055.41)0.00 (36,413.25)(229,468.66)26310000 Pension Accrued (7,087,196.63)0.00 (56,426.33)(7,143,622.96)27100000 Contribution in Aid of Cnstrct (121,105,885.77)0.00 (1,065,970.10)(122,171,855.87)27100001 CWIP non-taxable CIAC 84,329.97 0.00 0.00 84,329.9727100002In Service non-taxable CIAC (1,149,122.95)1,065,970.10 0.00 (83,152.85)27101000 Taxable CIAC - Serv Laterals (12,771,103.38)0.00 (1,863,257.97)(14,634,361.35)27101001 CWIP taxable CIAC (4,343,846.93)24,895.96 (238,893.44)(4,557,844.41)27101002 In Service taxable CIAC (1,972,366.81)1,863,257.97 (4,240.00)(113,348.84)27110000 42,066,745.41 241,553.30 0.00 42,308,298.7128203000Def. FIT-MACRS (7,668,608.97)0.00 (82,663.00)(7,751,271.97)28206000 Def. FIT- OCI Pension/PBOP 1,651,644.40 0.00 0.00 1,651,644.4028211000Def. FIT Benefit on DSIT 392,683.59 0.00 0.00 392,683.5928300000Def. FIT-Other (373,636.34)93,116.15 0.00 (280,520.19)28301000 Def. FIT-Tank Painting (374,207.00)2,725.00 0.00 (371,482.00)28302000 Def. FIT-Rate Expenses (4,572.00)0.00 0.00 (4,572.00)28303000 Def. FIT-Deferred Charges (212,198.35)0.00 (1,475.00)(213,673.35)28304000 Def. FIT-Relocation Expense (6,845.00)573.00 0.00 (6,272.00)28305000 Def. FIT-M_S Fees 23,642.14 0.00 0.00 23,642.1428306000Def. FIT-Pensions (886,766.10)29,550.00 0.00 (857,216.10)28307000 Def. FIT-PEBOP 655,140.85 0.00 (20,052.00)635,088.8528308000Def. FIT-Cost of Removal (1,173,445.75)0.00 (65,531.00)(1,238,976.75)28310000 Def. FIT-Uncollectibles 138,784.00 0.00 (16,649.00)122,135.0028311000Def. FIT-Injuries and Damages 310,942.00 0.00 0.00 310,942.0028312000Def. FIT - AFUDC Equity (673,147.69)0.00 (16,779.82)(689,927.51)28313000 Def. FIT - AFUDC Equity GU (409,773.96)0.00 (76,295.78)(486,069.74)28314000 (620,690.41)0.00 0.00 (620,690.41)28350000 Def. SIT- Other (135,532.73)32,469.55 0.00 (103,063.18)28353000 Def. SIT - Tank Painting (103,362.00)965.00 0.00 (102,397.00)28354000 Def. SIT-Pensions (191,509.00)10,469.00 0.00 (181,040.00)28355000 Def. SIT-Post Retrmnt Benefits 312,791.72 0.00 (7,104.00)305,687.7228356000Def. SIT-AFUDC Equity (211,556.19)0.00 0.00 (211,556.19)28357000 Def. SIT-Excess Depreciation (826,539.08)0.00 (36,847.00)(863,386.08)28358000 Def. SIT- Cost of Removal (279,803.71)0.00 (23,217.00)(303,020.71)28359000 Def. SIT- Relocation (896.00)203.00 0.00 (693.00)28360000 Def. SIT- OCI Pension/PBOP 560,916.84 0.00 0.00 560,916.842836300013,523.04 0.00 0.00 13,523.0428364000Def. SIT - AFUDC Equity GU (87,333.53)0.00 (24,891.00)(112,224.53)28365000 (109,100.24)0.00 0.00 (109,100.24)28405000 3,542,443.34 0.00 0.00 3,542,443.34284060001,303,188.29 366.00 0.00 1,303,554.292840800048,773.61 130.00 0.00 48,903.6140105461(1,516,898.29)0.00 (604,618.47)(2,121,516.76)40106461 Meter Sale-Residential facili (2,059,441.51)0.00 (913,499.47)(2,972,940.98)40110461 (946,423.13)0.00 (525,291.62)(1,471,714.75)40111461 Meter Sale-Commercial facility (420,368.91)0.00 (221,228.16)(641,597.07)40120461 (4,157.12)0.00 (2,620.78)(6,777.90)40121461 Meter Sale-public auth fac (3,023.50)0.00 (2,131.80)(5,155.30)40130474 Surcharges (3,392.40)0.00 (3,251.05)(6,643.45)40136461 (26,780.03)0.00 (2,733.70)(29,513.73)40137461 (19,400.10)0.00 (16,810.37)(36,210.47)40140462 Private Fire protection facili (200,551.20)0.00 (96,521.29)(297,072.49)40145463 Public Fire protection facilit (3,535.94)0.00 0.00 (3,535.94)40200471 Miscellaneous service revenue (4,700.00)0.00 (1,040.00)(5,740.00)40245471 Turn on fees (3,430.00)0.00 (1,435.00)(4,865.00)40300474 211,738.00 0.00 (10,691.00)201,047.0040301474Reg Unbill facility charge rev 171,415.00 0.00 (32,856.00)138,559.0050000000Payroll Clearing 0.00 1,012,039.98 (1,012,039.98)0.0050100600Supv Lbr-SOS Ops Sup & Eng 5,550.46 3,881.54 0.00 9,432.0050100601Supv Lbr-SOS Ops Lbr & Exp 9,983.39 5,410.95 0.00 15,394.3450100614Supv Lbr-SOS Maint Wlls&Spr 2,253.14 4,782.41 0.00 7,035.55501006202,024.21 1,130.28 0.00 3,154.49501006222,103.59 0.00 (534.82)1,568.7750100624Supv Lbr-Pump Ops Lbr & Exp 22,680.28 14,944.37 (20,862.31)16,762.3450100630(520.89)0.00 0.00 (520.89)50100633 Supv Lbr-Pump Maint Equip 1,146.20 0.00 (491.23)654.9750100640(885.52)0.00 0.00 (885.52)50100642 9,016.97 5,630.00 (365.65)14,281.3250100660Supv Lbr-T&D Ops Sup&Eng 5,413.93 506.33 (14,092.35)(8,172.09)50100670 Supv Lbr-T&D Maint Sup &Eng (286.49)0.00 0.00 (286.49)50100673 Supv Lbr-T&D Maint - Main 364.46 0.00 (237.69)126.7750100675Supv Lbr-T&D Maint - Services 4,393.35 2,103.59 (237.69)6,259.25
SUZ-W-20-02IPUC DR 1AttachmentPage 200 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Mar 31, 2020
Run on 10/09/20 at 06:41 PM Style: UWGNEBS
Period Beginning Ending
50100903 Supv Lbr-Cust Acct Rcrds&Coll 25,496.00 31,009.52 (450.00)56,055.5250100920Supv Lbr-A&G Ops Salaries 412,856.30 380,146.65 (127,224.52)665,778.4350105600Drct Lbr-SOS Ops Sup & Eng 31.68 0.00 0.00 31.6850105611Drct Lbr-SOS Maint Strctrs 9,556.05 258.55 (419.29)9,395.3150105622130.92 0.00 0.00 130.9250105624Drct Lbr-Pump Ops Lbr & Exp 83,834.69 85,197.25 (4,652.21)164,379.7350105631Drct Lbr-Pump Maint Strctrs 3,195.03 0.00 (1,398.24)1,796.7950105632Drct Lbr-Pump Maint Pwr Prd 175.72 0.00 (75.31)100.4150105633Drct Lbr-Pump Maint Equip 38,309.02 89.26 (12,086.08)26,312.2050105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 61,853.33 46,334.88 (1,555.14)106,633.0750105651Drct Lbr-Wtr Tmt Maint Strct 3,620.16 0.00 (1,576.46)2,043.7050105652Drct Lbr-Wtr Tmt Maint Equip 8,408.81 0.00 (2,795.14)5,613.6750105662Drct Lbr-T&D Ops Line Ex 99,103.06 4,149.23 (2,583.99)100,668.3050105663Drct Lbr-T&D Ops Meter Exp 30,120.48 6,450.08 (1,573.47)34,997.0950105665Drct Lbr-T&D Ops Misc Ex 10,276.68 5,464.98 (497.47)15,244.1950105673Drct Lbr-T&D Maint - Main 42,974.90 5,135.77 (8,697.26)39,413.4150105675Drct Lbr-T&D Maint - Services 28,884.06 70,366.11 (377.88)98,872.2950105676Drct Lbr-T&D Maint - Meters 9,028.06 1,755.74 (882.14)9,901.6650105677Drct Lbr-T&D Maint - Hydrants 7,919.19 1,253.04 (339.12)8,833.1150105902Drct Lbr-Cust Acct Mtr Rdng 47,661.96 21,127.96 (1,274.23)67,515.6950105903Drct Lbr-Cust Acct Rcrds&Coll 97,568.61 56,121.35 (10,114.13)143,575.8350105920Drct Lbr-A&G Ops Salaries 136,610.03 139,322.38 (15,326.93)260,605.4850105932Drct Lbr-A&G Maint Plnt 700.99 0.00 (315.09)385.9050110600S L T-SOS Ops Sup & Eng 2,124.16 1,086.78 0.00 3,210.9450120624S L T out-Pump Ops Lbr & Exp (443.88)2,906.33 0.00 2,462.4550120660S L T out-T&D Ops Sup&Eng (1,622.70)9,520.81 0.00 7,898.1150120901S L T out-Cust Acct Suprvsn (39.00)251.36 0.00 212.3650120920S L T out-A&G Ops Salaries (233,674.32)104,928.31 (250,108.62)(378,854.63)50125665 D L T out-T&D Ops Misc Ex (10,276.68)0.00 (4,967.51)(15,244.19)50125903 (29.06)163.12 (1.16)132.9050125920D L T out-A&G Ops Salaries (125,446.40)8,666.87 (126,206.55)(242,986.08)50300611 Material-SOS Maint Strctrs 2,073.10 44.82 0.00 2,117.9250300624Material-Pump Ops Lbr & Exp (2,024.18)840.00 (180.92)(1,365.10)50300631 Material-Pump Maint Strctrs 449.24 811.81 0.00 1,261.0550300633Material-Pump Maint Eq 5,036.43 2,068.15 (80.34)7,024.2450300642Material-Wtr Tmt Ops Lbr&Exp 5,382.24 954.04 0.00 6,336.2850300651Material-Wtr Tmt Maint Strct 2,247.97 1,923.90 0.00 4,171.8750300652Material-Wtr Tmt Maint Equip 1,147.34 0.00 0.00 1,147.3450300662Material-T&D Ops Line Ex 307.58 257.47 0.00 565.0550300663Material-T&D Ops Meter Exp 25.52 0.00 0.00 25.5250300665Material-T&D Ops Misc Ex 6,577.93 548.32 0.00 7,126.2550300673Material-T&D Maint - Main 3,742.19 3,317.40 0.00 7,059.5950300675Material-T&D Maint - Services (1,672.74)5,936.24 0.00 4,263.5050300677Material-T&D Maint - Hydrants 6,013.06 1,267.54 0.00 7,280.6050300903Material-Cust Acct Rcrds&Coll 72.04 677.07 0.00 749.1150300932Material-A&G Maint Plnt 980.29 1,956.34 0.00 2,936.6350310603Rent-SOS Ops Misc 72.18 0.00 0.00 72.1850310604Rent-SOS Ops 508.00 83.90 0.00 591.9050310624Rent-Pump Ops Lbr & Exp 56.16 0.00 0.00 56.1650310921Rent-A&G Ops Off Suppl&Exp 807.17 406.34 0.00 1,213.5150310931Rent-A&G Ops 347.38 173.69 0.00 521.0750400601Out Servs-SOS Ops Lbr & Exp 1,459.12 0.00 0.00 1,459.1250400624395.00 656.51 0.00 1,051.5150400631Out Servs-Pump Maint Strctrs 625.35 4,955.05 0.00 5,580.4050400632Out Servs-Pump Maint Pwr Prd 13,608.09 74.00 0.00 13,682.0950400633Out Servs-Pump Maint Eq 1,699.53 1,182.28 0.00 2,881.8150400635Out Servs-Wtr Tmt Lab Testing 10,572.80 2,267.80 0.00 12,840.6050400651Out Servs-Wtr Tmt Maint Strct 1,976.82 293.41 0.00 2,270.2350400652Out Servs-Wtr Tmt Maint Equip 51.82 0.00 0.00 51.8250400662Out Servs-T&D Ops Line Ex 6,983.92 3,785.60 0.00 10,769.52504006751,300.00 0.00 0.00 1,300.0050400902Out Servs-Cust Acct Mtr Rdng 18,144.96 21,001.56 0.00 39,146.525040090317,315.61 5,424.69 0.00 22,740.3050400905Out Servs-Cust Acct Misc Exp 2,686.08 117.38 0.00 2,803.465040092013,257.23 3,393.59 0.00 16,650.82504009210.00 98.21 0.00 98.2150400923Out Servs-A&G Ops 14,287.32 10,689.03 0.00 24,976.3550400932Out Servs-A&G Maint Plnt 2,541.47 151.12 0.00 2,692.5950405903Print & Postage-Cust Acct Rcrd 51,295.95 24,702.86 0.00 75,998.8150605602Prchsd Wtr-SOS Ops 151,501.71 3,400.00 0.00 154,901.7150610623194,241.07 101,150.73 0.00 295,391.8050610665Prchsd Pwr-T&D Ops Misc Ex 44,291.08 21,724.28 0.00 66,015.3650620626Utilities-Pump Ops Misc Exp 952.86 448.03 0.00 1,400.8950620633Utilities-Pump Maint Eq 280.02 153.30 0.00 433.3250620651Utilities-Wtr Tmt Maint Strct 5,523.13 2,219.09 0.00 7,742.2250620665Utilities-T&D Ops Misc Exp 2,328.55 1,066.08 0.00 3,394.6350620921Utilities-A&G Ops Off Suppl 3,862.64 1,929.96 0.00 5,792.6050620930Utilities-A&G Misc 1,224.78 677.83 0.00 1,902.61506256431,932.00 5,040.00 0.00 6,972.0050635614Chmcals-SOS Maint Wlls&Spr 10,295.57 10,694.57 (10,295.57)10,694.5750635640294.20 1,116.97 0.00 1,411.175063564119,594.10 9,319.06 0.00 28,913.16
SUZ-W-20-02IPUC DR 1AttachmentPage 201 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Mar 31, 2020
Run on 10/09/20 at 06:41 PM Style: UWGNEBS
Period Beginning Ending
50645600 Trnsprt Cst-SOS Ops Sup & Eng 705.11 188.62 0.00 893.7350645601840.09 302.42 0.00 1,142.5150645611Trnsprt Cst-SOS Maint Strctrs 590.37 117.50 0.00 707.8750645614186.64 232.09 0.00 418.7350645620171.91 46.96 0.00 218.8750645622316.32 0.00 0.00 316.325064562410,292.44 3,864.63 0.00 14,157.0750645631Trnsprt Cst-Pump Maint Strctrs 262.78 0.00 0.00 262.78506456328.26 0.00 0.00 8.2650645633Trnsprt Cst-Pump Maint Eq 3,361.26 18.37 0.00 3,379.63506456426,093.88 1,822.66 0.00 7,916.5450645651Trnsprt Cst-Wtr Tmt Maint Strc 376.64 0.00 0.00 376.6450645652Trnsprt Cst-Wtr Tmt Maint Eq 784.91 0.00 0.00 784.9150645660Trnsprt Cst-T&D Ops Sup&Eng 127.18 351.37 0.00 478.5550645662Trnsprt Cst-T&D Ops Line Ex 7,931.70 898.88 0.00 8,830.58506456632,848.77 389.34 0.00 3,238.1150645673Trnsprt Cst-T&D Maint - Main 4,329.35 242.33 0.00 4,571.68506456752,662.42 2,066.24 0.00 4,728.6650645676Trnsprt Cst-T&D Maint - Meters 790.76 62.35 0.00 853.1150645677774.63 71.33 0.00 845.9650645901Trnsprt Cst-Cust Acct Suprvsn 962.62 196.57 0.00 1,159.1950645902Trnsprt Cst-Cust Acct Mtr Rdng 4,134.87 914.62 0.00 5,049.495064590311,045.46 4,084.86 0.00 15,130.3250645920Trnsprt Cst-A&G Salaries 14,482.35 9,229.55 0.00 23,711.9050645932Trnsprt Cst-A&G Maint Plnt 45.92 0.00 0.00 45.9250646000Transportation Cost -Trnsfrred (120,210.18)0.00 (54,555.00)(174,765.18)50650600 9.53 161.61 0.00 171.1450650624110.00 0.00 0.00 110.0050650626Office Exp-Pump Ops Misc Exp 1,019.54 2,076.13 0.00 3,095.6750650642415.00 11.65 0.00 426.6550650650Office Exp-Wtr Tmt Maint Sprv 600.00 0.00 0.00 600.0050650661Office Exp-T&D Ops Strg Faclt 2,158.18 1,820.09 0.00 3,978.2750650662Office Exp-T&D Ops Line Ex 1,966.23 0.00 (209.74)1,756.4950650665Office Exp-T&D Ops Misc Ex (1,890.61)11,747.39 0.00 9,856.7850650673Office Exp-T&D Maint - Main 185.08 0.00 0.00 185.0850650675Office Exp-T&D Maint-Services 1,175.66 942.69 (1,948.42)169.935065090322,539.67 5,626.71 0.00 28,166.3850650920Office Exp-A&G Ops Salaries 5,377.55 5,853.09 (1,095.00)10,135.6450650921Office Exp-A&G Ops Off Suppl 18,518.41 5,277.72 (209.74)23,586.395065092320,800.00 18,500.00 0.00 39,300.0050650930Office Exp-A&G Ops Misc Gen 10,107.15 12,678.80 (985.85)21,800.1050650932Office Exp-A&G Maint Plnt 4,274.41 2,467.71 0.00 6,742.1250651660Advertising Exp-A&G 5,616.10 10,510.83 0.00 16,126.9350655603Misc Exp-SOS Ops Misc 657.59 0.00 (37.22)620.3750655614Misc Exp-SOS Maint Wlls&Spr 0.00 50.00 0.00 50.0050655631Misc Exp-Pump Maint Strctrs 27,900.50 14,481.96 0.00 42,382.4650655651Misc Exp-Wtr Tmt Maint Strct 282.50 565.00 0.00 847.5070100403Depreciation - Utility Plant 1,607,971.29 804,555.88 0.00 2,412,527.1770203408Real Estate Tax 322,522.01 160,818.85 0.00 483,340.8670250408Payroll Taxes 102,756.64 77,867.44 (627.29)179,996.7970800430662,439.78 372,879.88 0.00 1,035,319.6670900419Interest income (7,322.84)0.00 (3,670.58)(10,993.42)71000431 Other interest (7,864.20)0.00 (1,114.47)(8,978.67)71010431 Other interest – Regulatory 1,247.66 623.83 0.00 1,871.4971051419AFUDC Debt (75,962.82)0.00 (40,026.06)(115,988.88)71052419 AFUDC Equity (151,644.10)0.00 (79,903.81)(231,547.91)71200422 Gain - Disposition of Property 11,151.54 0.00 (3,500.00)7,651.5471251418Misc Non Oper Rental Income (8,504.86)0.00 (4,252.43)(12,757.29)71253426 Non Recoverable (267,097.28)14,735.47 (120,390.80)(372,752.61)71255406 Amort of Util Plt Acquis Adj 3,452.00 2,200.00 (474.00)5,178.007125742660,357.84 21,832.42 0.00 82,190.2671258426(88,757.16)0.00 (43,036.83)(131,793.99)80100409 Current-federal 19,491.85 0.00 (224,900.85)(205,409.00)80150409 Current-state 6,903.72 0.00 (87,238.72)(80,335.00)80200410 (3,202.85)190,021.85 0.00 186,819.0080250410Deferred-State Income taxes (1,133.45)74,882.45 0.00 73,749.0080400411Investment Tax Cr,amortization (8,040.00)0.00 (4,020.00)(12,060.00)90400904 43,818.37 12,490.24 (2,092.95)54,215.6690405904(47,809.00)0.00 (37,369.86)(85,178.86)90850923 548,005.24 308,170.96 (2.84)856,173.3690890426685.54 5,717.19 (13.20)6,389.5390950000F B T-ES (585,927.28)267.65 (305,660.13)(891,319.76)90950600 F B T-SOS Ops Sup & Eng 3,872.17 1,426.90 0.00 5,299.0790950601F B T-SOS Ops Lbr & Exp 4,585.28 2,287.53 0.00 6,872.8190950611F B T-SOS Maint Strctrs 3,040.82 888.78 0.00 3,929.6090950614F B T-SOS Maint Wlls&Spr 990.96 1,755.51 0.00 2,746.4790950620F B T-Pump Ops Sup & Eng 934.67 355.31 0.00 1,289.9890950622F B T-Pump Ops Pwr Prd Lbr 1,785.73 0.00 0.00 1,785.7390950624F B T-Pump Ops Lbr & Exp 56,900.94 29,232.15 0.00 86,133.0990950631F B T-Pump Maint Strctrs 1,412.37 0.00 0.00 1,412.379095063241.99 0.00 0.00 41.9990950633F B T-Pump Maint Eq 18,398.70 138.79 0.00 18,537.49
SUZ-W-20-02IPUC DR 1AttachmentPage 202 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Mar 31, 2020
Run on 10/09/20 at 06:41 PM Style: UWGNEBS
Period Beginning Ending
90950651 F B T-Wtr Tmt Maint Strct 2,056.18 0.00 0.00 2,056.1890950652F B T-Wtr Tmt Maint Equip 4,321.70 0.00 0.00 4,321.7090950660F B T-T&D Ops Sup&Eng 686.06 2,657.73 0.00 3,343.7990950662F B T-T&D Ops Line Ex 43,247.42 6,799.13 0.00 50,046.5590950663F B T-T&D Ops Meter Exp 15,626.36 2,944.91 0.00 18,571.2790950673F B T-T&D Maint - Main 23,972.94 1,833.04 0.00 25,805.9890950675F B T-T&D Maint - Services 14,488.19 15,628.99 0.00 30,117.1890950676F B T-T&D Maint - Meters 4,440.81 471.55 0.00 4,912.3690950677F B T-T&D Maint - Hydrants 4,323.78 539.44 0.00 4,863.2290950901F B T-Cust Acct Suprvsn 5,320.96 1,486.92 0.00 6,807.8890950902F B T-Cust Acct Mtr Rdng 22,585.57 6,918.09 0.00 29,503.6690950903F B T-Cust Acct Rcrds&Coll 60,605.01 30,897.91 0.00 91,502.9290950920F B T-A&G Salaries 79,323.97 69,812.23 0.00 149,136.2090950932F B T-A&G Maint Plnt 241.48 0.00 0.00 241.4891400924Liability Insurance-A&G Ops 444.01 49,929.72 0.00 50,373.73914609255,239.02 15,306.33 0.00 20,545.3591500926Pension-A&G Ops 95,318.84 34,593.92 0.00 129,912.769155092631,997.00 11,508.00 0.00 43,505.0091700926308,968.03 132,424.86 (2,303.55)439,089.349180092641,647.75 36,622.77 0.00 78,270.5291850000Other Employee Benefits-ES 3,936.86 0.00 0.00 3,936.86918609261,203.81 1,058.68 0.00 2,262.49920529301,954.30 977.15 0.00 2,931.45920536729,294.78 4,647.40 0.00 13,942.18920649306,461.50 2,815.34 0.00 9,276.84922006200.00 327.97 0.00 327.9792200624322.22 519.31 0.00 841.5392200633Uni&Sfty Eq-Pump Maint Eq 0.00 84.70 0.00 84.7092200642211.72 740.25 0.00 951.9792200652Uni&Sfty Eq-Wtr Tmt Maint Eq 12.33 0.00 0.00 12.3392200673Uni&Sfty Eq-T&D Maint - Main 277.98 0.00 0.00 277.9892200675832.78 1,199.61 0.00 2,032.3992200903540.57 0.00 0.00 540.57922009214,766.21 10,420.94 0.00 15,187.15922009300.00 2,834.14 0.00 2,834.1492200932Uni&Sfty Eq-A&G Maint Plnt 6,032.49 1,388.27 0.00 7,420.76923009301,208.99 1,198.80 0.00 2,407.79926009324,724.20 2,281.29 0.00 7,005.49UW All Accounts (0.00)18,255,277.56 (18,255,277.56)0.00
SUZ-W-20-02IPUC DR 1AttachmentPage 203 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Apr 30, 2020
Run on 10/09/20 at 06:42 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 467,411,604.77 4,202,360.07 (157,823.06)471,456,141.7810600000Cnstrction Csts Not Classified 7,882,209.73 918,675.69 (4,225,545.24)4,575,340.1810700000Construction work in progress 23,338,198.74 2,998,822.01 (1,362,472.39)24,974,548.3610750000CWIP – Suspense 60,494.11 60,362.02 (225.46)120,630.6710800000Utility Accumulated Depr (133,873,495.94)62,121.37 (827,671.62)(134,639,046.19)10810000 Retirement work in progress 520,458.98 93,090.48 (53,966.44)559,583.0210900000Accumulated Cost of Removal 2,285,420.29 45,428.75 (3,975.43)2,326,873.6111100000Utility Accumulated Depr -CIAC (42,308,298.71)0.00 (257,977.30)(42,566,276.01)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (220,715.18)474.00 (2,200.00)(222,441.18)12100000 Non-Utility Property 7,553.83 0.00 0.00 7,553.8313120000Collections41,000.00 0.00 0.00 41,000.0013501000Working Funds 0.00 0.00 0.00 0.0014200000Customer AR - CC&B 1,041,697.97 0.00 (245,664.33)796,033.6414201000AR Cash Accrual (652,362.68)0.00 (14,656.72)(667,019.40)14309000 Accounts Receivable-Other 16,490.42 0.00 (3,298.16)13,192.2614400000Provision Uncllctble Acct (Cr)(382,532.14)0.00 (54,843.04)(437,375.18)14605000 IC Money Pool Receivable 0.01 548,989.89 (548,989.91)(0.01)14606000 Utility Money Pool Receivable (3,677,376.28)0.01 (734,099.68)(4,411,475.95)14610000 SW IC Receivable (net)(476,819.49)10,353.15 (147,224.56)(613,690.90)15000000 Capital&Maint Inv Nonexempt 132,430.32 18,257.61 0.00 150,687.9315010000348,729.45 0.00 0.00 348,729.4515020000Other Inventory 62,337.15 1,831.82 (5,516.54)58,652.4315030000Chemical Inventory 55,691.48 11,281.05 (15,532.70)51,439.8316599000Prepaid Expenses-Other 61,500.00 0.00 (10,250.00)51,250.0017300000Unbilled Revenue 3,056,074.00 724,562.00 0.00 3,780,636.0018300000Prelim Survey and Inv. Chrgs 1,363,235.55 26,592.51 (210,834.07)1,178,993.9918404000Clearing - Capital Work Order (2.51)0.08 (0.16)(2.59)18609000 2,205,576.23 3,676.70 0.00 2,209,252.93186200001,960,546.86 0.00 0.00 1,960,546.8618621000Dfrrd Relocation Exp - Approve 8,794.40 0.00 (977.15)7,817.25186230001,188,458.12 6,206.14 0.00 1,194,664.2618625000Deferred Pwr Costs - Approved 0.89 0.00 0.00 0.8918633000Deferred AFUDC Equity 48,625.08 17,239.13 0.00 65,864.2118650000(522,659.02)0.00 (4,647.40)(527,306.42)18653000 (9,276.84)0.00 (2,829.72)(12,106.56)18680000 Deferred rate charges (0.04)0.00 0.00 (0.04)18698000 Other Reg Assets- Acquisitions 423,804.68 15,195.93 0.00 439,000.6118699000Other Regulatory Assets 24,269.22 36,192.80 (246.00)60,216.0218714000670,917.40 2,537.76 0.00 673,455.1619010000Def. Federal Inc Taxes- Other (126,155.59)59,727.00 0.00 (66,428.59)19012000 Def State Income Taxes- Other 46,546.37 27,060.00 0.00 73,606.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019017000Def Fed NOL Tax Benefit 8,970.29 0.00 0.00 8,970.2919101000Def. FIT-FAS109 ITC 98,141.80 0.00 (844.20)97,297.6019103000Def. FIT-F71/F109 G/U ITC 45,851.52 0.00 (297.48)45,554.0419131000Def.SIT-FAS109 ITC 44,192.34 0.00 (224.41)43,967.9319132000Def. SIT-F71/F109 G/U ITC 32,666.98 0.00 (23.77)32,643.2120100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (82,146,318.89)0.00 0.00 (82,146,318.89)21600000 RE - Cumulated Income (116,310,531.11)0.00 0.00 (116,310,531.11)21800000 AOCI - Pension 7,497,766.79 0.00 0.00 7,497,766.7921805000AOCI - PBOP (1,312,855.03)0.00 0.00 (1,312,855.03)23200000 Accounts Payable (1,466,363.51)260,543.99 (373,637.81)(1,579,457.33)23210000 Accounts Payable Reversing (306,122.76)18,170.16 (158,857.66)(446,810.26)23211000 (269,704.53)0.00 (13,852.58)(283,557.11)23220000 AP - Inventory Accrued (480.32)0.00 (318.59)(798.91)23230000 AP - Lease Clearing (11.06)368.88 (173.69)184.1323601000Property Taxes Accrued (1,419,265.38)0.00 (160,818.85)(1,580,084.23)23610000 Franchise taxes Accrued (70,996.99)70,996.99 (51,195.65)(51,195.65)23641000 Federal Income Tax Accrued (3,407,465.86)640,268.78 0.00 (2,767,197.08)23651000 State Income Tax Accrued (5,133,534.00)250,387.37 0.00 (4,883,146.63)23661000 FICA Tax Accrued (56,292.88)16,646.31 (1,183.92)(40,830.49)23662000 (188.98)137.40 (148.61)(200.19)23663000 (2,812.93)862.57 (64.99)(2,015.35)23670000 Sales & Use Taxes Accrued (35,176.79)0.00 (4,113.65)(39,290.44)23699000 Other Accrued Taxes (11,529.02)72,043.09 (26,441.83)34,072.2423711000Accrued Interest 0.04 0.00 0.00 0.0424205000Accrued - Payroll (201,271.42)0.00 (347,524.25)(548,795.67)24211000 Accrued Insurance (208,019.09)0.00 (43,952.05)(251,971.14)24213000 Accrued IBNR (217,946.63)0.00 0.00 (217,946.63)24215000 Accrued - Power (202,740.73)0.00 (33,337.44)(236,078.17)24245000 Accrued - Vacation (48,763.00)0.00 0.00 (48,763.00)24246000 Accrued - Bonus (96,897.00)0.00 (32,299.00)(129,196.00)24247000 Accrued - Employee Related (4,202.60)429.11 (711.50)(4,484.99)24248000 Accr - Employee Related Other 4,481.23 16,327.57 (24,085.17)(3,276.37)24299000 Accrued Other 0.00 0.00 0.00 0.0024301000Employee W/hg-401K 28,725.18 58,271.49 (57,697.18)29,299.4924306000Employee withholding – PAC (45.00)10.00 (10.00)(45.00)25200000 Advances for Construction (5,139,764.54)6,800.00 0.00 (5,132,964.54)
SUZ-W-20-02IPUC DR 1AttachmentPage 204 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Apr 30, 2020
Run on 10/09/20 at 06:42 PM Style: UWGNEBS
Period Beginning Ending
25201000 Taxable Advncs/Servce Laterals 482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (2,129,402.00)0.00 0.00 (2,129,402.00)25316000 (4,414,304.63)0.00 0.00 (4,414,304.63)25317000 (219,488.21)0.00 (623.83)(220,112.04)25340000 PBOP Liability - Trustee (2,818,647.18)29,429.67 0.00 (2,789,217.51)25380000 Other Deferred Credits (5,511.86)0.00 0.00 (5,511.86)25390000 Accrued SE LTIP (14,905.17)0.00 (62.00)(14,967.17)25402000 DefRegLiab F71/F109-Fed:ITC (220,850.64)1,389.86 0.00 (219,460.78)25500000 Deferred ITC (555,334.00)4,020.00 0.00 (551,314.00)25501000 Deferred State ITC Idaho 650,000.00 0.00 0.00 650,000.0026200000Injuries and Damages Reserve (229,468.66)3,587.63 0.00 (225,881.03)26310000 Pension Accrued (7,143,622.96)0.00 (2,818.00)(7,146,440.96)27100000 Contribution in Aid of Cnstrct (122,171,855.87)0.00 0.00 (122,171,855.87)27100001 CWIP non-taxable CIAC 84,329.97 0.00 0.00 84,329.9727100002In Service non-taxable CIAC (83,152.85)0.00 0.00 (83,152.85)27101000 Taxable CIAC - Serv Laterals (14,634,361.35)0.00 0.00 (14,634,361.35)27101001 CWIP taxable CIAC (4,557,844.41)16,790.00 (46,715.02)(4,587,769.43)27101002 In Service taxable CIAC (113,348.84)0.00 (16,790.00)(130,138.84)27110000 42,308,298.71 257,977.30 0.00 42,566,276.0128203000Def. FIT-MACRS (7,751,271.97)82,663.00 0.00 (7,668,608.97)28206000 Def. FIT- OCI Pension/PBOP 1,651,644.40 0.00 0.00 1,651,644.4028211000Def. FIT Benefit on DSIT 392,683.59 0.00 0.00 392,683.5928300000Def. FIT-Other (280,520.19)0.00 (815,801.52)(1,096,321.71)28301000 Def. FIT-Tank Painting (371,482.00)0.00 (2,725.00)(374,207.00)28302000 Def. FIT-Rate Expenses (4,572.00)0.00 0.00 (4,572.00)28303000 Def. FIT-Deferred Charges (213,673.35)1,475.00 0.00 (212,198.35)28304000 Def. FIT-Relocation Expense (6,272.00)0.00 (573.00)(6,845.00)28305000 Def. FIT-M_S Fees 23,642.14 0.00 0.00 23,642.1428306000Def. FIT-Pensions (857,216.10)0.00 (29,550.00)(886,766.10)28307000 Def. FIT-PEBOP 635,088.85 20,052.00 0.00 655,140.8528308000Def. FIT-Cost of Removal (1,238,976.75)65,531.00 0.00 (1,173,445.75)28310000 Def. FIT-Uncollectibles 122,135.00 16,649.00 0.00 138,784.0028311000Def. FIT-Injuries and Damages 310,942.00 0.00 0.00 310,942.0028312000Def. FIT - AFUDC Equity (689,927.51)0.00 (17,239.13)(707,166.64)28313000 Def. FIT - AFUDC Equity GU (486,069.74)64,048.86 0.00 (422,020.88)28314000 (620,690.41)0.00 0.00 (620,690.41)28350000 Def. SIT- Other (103,063.18)0.00 (337,248.37)(440,311.55)28353000 Def. SIT - Tank Painting (102,397.00)0.00 (965.00)(103,362.00)28354000 Def. SIT-Pensions (181,040.00)0.00 (10,469.00)(191,509.00)28355000 Def. SIT-Post Retrmnt Benefits 305,687.72 7,104.00 0.00 312,791.7228356000Def. SIT-AFUDC Equity (211,556.19)0.00 0.00 (211,556.19)28357000 Def. SIT-Excess Depreciation (863,386.08)36,847.00 0.00 (826,539.08)28358000 Def. SIT- Cost of Removal (303,020.71)23,217.00 0.00 (279,803.71)28359000 Def. SIT- Relocation (693.00)0.00 (203.00)(896.00)28360000 Def. SIT- OCI Pension/PBOP 560,916.84 0.00 0.00 560,916.842836300013,523.04 0.00 0.00 13,523.0428364000Def. SIT - AFUDC Equity GU (112,224.53)24,891.00 0.00 (87,333.53)28365000 (109,100.24)0.00 0.00 (109,100.24)28405000 3,542,443.34 0.00 0.00 3,542,443.34284060001,303,554.29 0.00 (366.00)1,303,188.292840800048,903.61 0.00 (130.00)48,773.6140105461(2,121,516.76)0.00 (732,873.70)(2,854,390.46)40106461 Meter Sale-Residential facili (2,972,940.98)0.00 (957,042.60)(3,929,983.58)40110461 (1,471,714.75)0.00 (377,534.37)(1,849,249.12)40111461 Meter Sale-Commercial facility (641,597.07)0.00 (174,078.15)(815,675.22)40120461 (6,777.90)0.00 (440.21)(7,218.11)40121461 Meter Sale-public auth fac (5,155.30)0.00 (707.18)(5,862.48)40130474 Surcharges (6,643.45)0.00 0.00 (6,643.45)40136461 (29,513.73)0.00 0.00 (29,513.73)40137461 (36,210.47)0.00 (41.18)(36,251.65)40140462 Private Fire protection facili (297,072.49)0.00 (93,804.73)(390,877.22)40145463 Public Fire protection facilit (3,535.94)0.00 0.00 (3,535.94)40200471 Miscellaneous service revenue (5,740.00)0.00 (680.00)(6,420.00)40245471 Turn on fees (4,865.00)0.00 (230.00)(5,095.00)40300474 201,047.00 0.00 (701,360.00)(500,313.00)40301474 Reg Unbill facility charge rev 138,559.00 0.00 (23,202.00)115,357.0050000000Payroll Clearing 0.00 712,118.33 (712,118.33)0.0050100600Supv Lbr-SOS Ops Sup & Eng 9,432.00 2,808.46 (235.38)12,005.0850100601Supv Lbr-SOS Ops Lbr & Exp 15,394.34 4,212.79 0.00 19,607.1350100614Supv Lbr-SOS Maint Wlls&Spr 7,035.55 0.00 (862.68)6,172.87501006203,154.49 1,130.26 0.00 4,284.75501006221,568.77 0.00 0.00 1,568.7750100624Supv Lbr-Pump Ops Lbr & Exp 16,762.34 12,696.45 (2,472.00)26,986.7950100630(520.89)0.00 0.00 (520.89)50100633 Supv Lbr-Pump Maint Equip 654.97 0.00 0.00 654.9750100640(885.52)0.00 0.00 (885.52)50100642 14,281.32 6,686.19 0.00 20,967.51501006500.00 2,177.02 0.00 2,177.0250100660Supv Lbr-T&D Ops Sup&Eng (8,172.09)2,193.73 0.00 (5,978.36)50100670 Supv Lbr-T&D Maint Sup &Eng (286.49)0.00 0.00 (286.49)50100673 Supv Lbr-T&D Maint - Main 126.77 0.00 0.00 126.7750100675Supv Lbr-T&D Maint - Services 6,259.25 1,568.78 0.00 7,828.03
SUZ-W-20-02IPUC DR 1AttachmentPage 205 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Apr 30, 2020
Run on 10/09/20 at 06:42 PM Style: UWGNEBS
Period Beginning Ending
50100903 Supv Lbr-Cust Acct Rcrds&Coll 56,055.52 13,376.40 (255.00)69,176.9250100920Supv Lbr-A&G Ops Salaries 665,778.43 236,028.24 (11,242.73)890,563.9450105600Drct Lbr-SOS Ops Sup & Eng 31.68 277.52 0.00 309.2050105611Drct Lbr-SOS Maint Strctrs 9,395.31 0.00 (2,184.70)7,210.6150105622130.92 0.00 0.00 130.9250105624Drct Lbr-Pump Ops Lbr & Exp 164,379.73 75,568.08 (5,164.88)234,782.9350105631Drct Lbr-Pump Maint Strctrs 1,796.79 0.00 0.00 1,796.7950105632Drct Lbr-Pump Maint Pwr Prd 100.41 0.00 0.00 100.4150105633Drct Lbr-Pump Maint Equip 26,312.20 162.59 (503.74)25,971.0550105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 106,633.07 39,659.08 (526.58)145,765.5750105643Drct Lbr-Wtr Tmt Ops Misc Exp 0.00 2,471.04 0.00 2,471.0450105651Drct Lbr-Wtr Tmt Maint Strct 2,043.70 0.00 0.00 2,043.7050105652Drct Lbr-Wtr Tmt Maint Equip 5,613.67 0.00 0.00 5,613.6750105662Drct Lbr-T&D Ops Line Ex 100,668.30 110.45 (15,768.89)85,009.8650105663Drct Lbr-T&D Ops Meter Exp 34,997.09 588.27 (7,109.58)28,475.7850105664Drct Lbr-T&D Ops Cust instl 0.00 945.98 0.00 945.9850105665Drct Lbr-T&D Ops Misc Ex 15,244.19 5,266.50 (194.41)20,316.2850105673Drct Lbr-T&D Maint - Main 39,413.41 3,256.30 (3,642.65)39,027.0650105675Drct Lbr-T&D Maint - Services 98,872.29 123,854.01 (148.45)222,577.8550105676Drct Lbr-T&D Maint - Meters 9,901.66 0.00 (1,159.13)8,742.5350105677Drct Lbr-T&D Maint - Hydrants 8,833.11 0.00 (1,326.00)7,507.1150105902Drct Lbr-Cust Acct Mtr Rdng 67,515.69 33,432.13 (2,968.32)97,979.5050105903Drct Lbr-Cust Acct Rcrds&Coll 143,575.83 69,703.32 (1,495.98)211,783.1750105920Drct Lbr-A&G Ops Salaries 260,605.48 126,803.40 (19,072.00)368,336.8850105932Drct Lbr-A&G Maint Plnt 385.90 0.00 0.00 385.9050110600S L T-SOS Ops Sup & Eng 3,210.94 1,095.44 0.00 4,306.3850120624S L T out-Pump Ops Lbr & Exp 2,462.45 0.00 (221.94)2,240.5150120660S L T out-T&D Ops Sup&Eng 7,898.11 0.00 (811.35)7,086.7650120901S L T out-Cust Acct Suprvsn 212.36 0.00 (19.50)192.8650120920S L T out-A&G Ops Salaries (378,854.63)5,856.26 (123,833.42)(496,831.79)50125665 D L T out-T&D Ops Misc Ex (15,244.19)0.00 (5,072.09)(20,316.28)50125903 132.90 0.00 (14.53)118.3750125920D L T out-A&G Ops Salaries (242,986.08)16,887.83 (118,200.42)(344,298.67)50300600 Material-SOS Ops Sup & Eng 0.00 232.27 0.00 232.2750300611Material-SOS Maint Strctrs 2,117.92 1,893.69 0.00 4,011.6150300624Material-Pump Ops Lbr & Exp (1,365.10)3,037.97 (52.39)1,620.4850300631Material-Pump Maint Strctrs 1,261.05 0.00 0.00 1,261.0550300633Material-Pump Maint Eq 7,024.24 354.80 0.00 7,379.0450300642Material-Wtr Tmt Ops Lbr&Exp 6,336.28 2,702.49 0.00 9,038.7750300651Material-Wtr Tmt Maint Strct 4,171.87 1,094.53 0.00 5,266.4050300652Material-Wtr Tmt Maint Equip 1,147.34 0.00 0.00 1,147.3450300662Material-T&D Ops Line Ex 565.05 0.00 (193.57)371.4850300663Material-T&D Ops Meter Exp 25.52 0.00 0.00 25.5250300665Material-T&D Ops Misc Ex 7,126.25 1,620.38 0.00 8,746.6350300672Material-T&D Maint Rsrvrs&Stn 0.00 28.50 0.00 28.5050300673Material-T&D Maint - Main 7,059.59 1,919.25 0.00 8,978.8450300675Material-T&D Maint - Services 4,263.50 3,089.17 (197.86)7,154.8150300677Material-T&D Maint - Hydrants 7,280.60 488.26 0.00 7,768.8650300903Material-Cust Acct Rcrds&Coll 749.11 0.00 0.00 749.1150300932Material-A&G Maint Plnt 2,936.63 906.90 (971.62)2,871.9150310603Rent-SOS Ops Misc 72.18 0.00 0.00 72.1850310604Rent-SOS Ops 591.90 0.00 0.00 591.9050310624Rent-Pump Ops Lbr & Exp 56.16 0.00 0.00 56.1650310921Rent-A&G Ops Off Suppl&Exp 1,213.51 1,201.25 0.00 2,414.7650310931Rent-A&G Ops 521.07 173.69 0.00 694.7650400601Out Servs-SOS Ops Lbr & Exp 1,459.12 0.00 0.00 1,459.12504006241,051.51 1,567.57 0.00 2,619.0850400631Out Servs-Pump Maint Strctrs 5,580.40 0.00 0.00 5,580.4050400632Out Servs-Pump Maint Pwr Prd 13,682.09 0.00 0.00 13,682.0950400633Out Servs-Pump Maint Eq 2,881.81 21,578.81 0.00 24,460.6250400635Out Servs-Wtr Tmt Lab Testing 12,840.60 9,655.80 0.00 22,496.40504006420.00 170.00 0.00 170.00504006430.00 17,014.97 0.00 17,014.9750400651Out Servs-Wtr Tmt Maint Strct 2,270.23 3,217.66 0.00 5,487.8950400652Out Servs-Wtr Tmt Maint Equip 51.82 0.00 0.00 51.8250400662Out Servs-T&D Ops Line Ex 10,769.52 4,175.08 0.00 14,944.60504006720.00 20,392.01 0.00 20,392.0150400673Out Servs-T&D Maint - Main 0.00 69.00 0.00 69.00504006751,300.00 550.92 0.00 1,850.9250400902Out Servs-Cust Acct Mtr Rdng 39,146.52 561.10 0.00 39,707.625040090322,740.30 9,231.96 (1,482.66)30,489.6050400905Out Servs-Cust Acct Misc Exp 2,803.46 1,231.25 0.00 4,034.715040092016,650.82 4,304.50 0.00 20,955.325040092198.21 0.00 0.00 98.2150400923Out Servs-A&G Ops 24,976.35 13,425.08 (128.50)38,272.9350400932Out Servs-A&G Maint Plnt 2,692.59 151.12 0.00 2,843.7150405903Print & Postage-Cust Acct Rcrd 75,998.81 22,650.17 0.00 98,648.9850605602Prchsd Wtr-SOS Ops 154,901.71 15,181.71 0.00 170,083.4250610623295,391.80 136,204.41 0.00 431,596.2150610665Prchsd Pwr-T&D Ops Misc Ex 66,015.36 22,424.33 0.00 88,439.6950620626Utilities-Pump Ops Misc Exp 1,400.89 412.79 0.00 1,813.6850620633Utilities-Pump Maint Eq 433.32 108.13 0.00 541.45
SUZ-W-20-02IPUC DR 1AttachmentPage 206 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Apr 30, 2020
Run on 10/09/20 at 06:42 PM Style: UWGNEBS
Period Beginning Ending
50620665 Utilities-T&D Ops Misc Exp 3,394.63 948.76 0.00 4,343.3950620921Utilities-A&G Ops Off Suppl 5,792.60 1,581.05 0.00 7,373.6550620930Utilities-A&G Misc 1,902.61 250.45 0.00 2,153.06506256436,972.00 0.00 0.00 6,972.0050635614Chmcals-SOS Maint Wlls&Spr 10,694.57 1,298.35 0.00 11,992.92506356401,411.17 0.00 0.00 1,411.175063564128,913.16 19,962.31 0.00 48,875.4750645000Trnsprt Cst-ES 174,765.18 69,512.21 0.00 244,277.3950645600893.73 391.94 0.00 1,285.67506456011,142.51 344.05 0.00 1,486.5650645611Trnsprt Cst-SOS Maint Strctrs 707.87 0.00 0.00 707.8750645614418.73 0.00 0.00 418.7350645620218.87 105.38 0.00 324.2550645622316.32 0.00 0.00 316.325064562414,157.07 7,053.78 0.00 21,210.8550645631Trnsprt Cst-Pump Maint Strctrs 262.78 0.00 0.00 262.78506456328.26 0.00 0.00 8.2650645633Trnsprt Cst-Pump Maint Eq 3,379.63 0.00 0.00 3,379.63506456427,916.54 4,192.18 0.00 12,108.7250645643Trnsprt Cst-Wtr Tmt Ops Misc 0.00 129.97 0.00 129.9750645650Trnsprt Cst-Wtr Tmt Maint Sprv 0.00 114.51 0.00 114.5150645651Trnsprt Cst-Wtr Tmt Maint Strc 376.64 0.00 0.00 376.6450645652Trnsprt Cst-Wtr Tmt Maint Eq 784.91 0.00 0.00 784.9150645660Trnsprt Cst-T&D Ops Sup&Eng 478.55 48.31 0.00 526.8650645662Trnsprt Cst-T&D Ops Line Ex 8,830.58 10.14 0.00 8,840.72506456633,238.11 40.10 0.00 3,278.2150645664Trnsprt Cst-T&D Ops Cust Instl 0.00 49.75 0.00 49.7550645673Trnsprt Cst-T&D Maint - Main 4,571.68 216.67 0.00 4,788.35506456754,728.66 8,611.04 0.00 13,339.7050645676Trnsprt Cst-T&D Maint - Meters 853.11 0.00 0.00 853.1150645677845.96 0.00 0.00 845.9650645901Trnsprt Cst-Cust Acct Suprvsn 1,159.19 433.06 0.00 1,592.2550645902Trnsprt Cst-Cust Acct Mtr Rdng 5,049.49 2,496.62 0.00 7,546.115064590315,130.32 6,884.04 0.00 22,014.3650645920Trnsprt Cst-A&G Salaries 23,711.90 8,799.33 0.00 32,511.2350645932Trnsprt Cst-A&G Maint Plnt 45.92 0.00 0.00 45.9250646000Transportation Cost -Trnsfrred (174,765.18)0.00 (69,512.21)(244,277.39)50650600 171.14 0.00 (125.60)45.5450650624110.00 0.00 0.00 110.0050650626Office Exp-Pump Ops Misc Exp 3,095.67 1,904.04 0.00 4,999.7150650642426.65 110.00 0.00 536.6550650650Office Exp-Wtr Tmt Maint Sprv 600.00 0.00 0.00 600.0050650661Office Exp-T&D Ops Strg Faclt 3,978.27 2,785.73 0.00 6,764.0050650662Office Exp-T&D Ops Line Ex 1,756.49 1,199.06 0.00 2,955.5550650665Office Exp-T&D Ops Misc Ex 9,856.78 656.48 (5,744.10)4,769.1650650673Office Exp-T&D Maint - Main 185.08 0.00 0.00 185.0850650675Office Exp-T&D Maint-Services 169.93 1,163.88 (992.70)341.115065090328,166.38 4,808.69 0.00 32,975.0750650905Office Exp-Cust Acct Misc Exp 0.00 182.22 0.00 182.2250650920Office Exp-A&G Ops Salaries 10,135.64 1,153.80 (645.18)10,644.2650650921Office Exp-A&G Ops Off Suppl 23,586.39 12,346.62 0.00 35,933.015065092339,300.00 10,250.00 0.00 49,550.0050650930Office Exp-A&G Ops Misc Gen 21,800.10 2,072.67 (4,003.30)19,869.4750650932Office Exp-A&G Maint Plnt 6,742.12 1,105.07 0.00 7,847.1950651660Advertising Exp-A&G 16,126.93 6,800.00 (3,333.33)19,593.6050655603Misc Exp-SOS Ops Misc 620.37 0.00 0.00 620.3750655614Misc Exp-SOS Maint Wlls&Spr 50.00 0.00 0.00 50.0050655631Misc Exp-Pump Maint Strctrs 42,382.46 20,711.72 0.00 63,094.1850655651Misc Exp-Wtr Tmt Maint Strct 847.50 0.00 0.00 847.5070100403Depreciation - Utility Plant 2,412,527.17 826,171.88 0.00 3,238,699.0570203408Real Estate Tax 483,340.86 160,818.85 0.00 644,159.7170250408Payroll Taxes 179,996.79 34,243.31 (3,549.44)210,690.66708004301,035,319.66 346,316.85 0.00 1,381,636.5170900419Interest income (10,993.42)0.00 (3,676.70)(14,670.12)71000431 Other interest (8,978.67)0.00 (1,118.42)(10,097.09)71010431 Other interest – Regulatory 1,871.49 623.83 0.00 2,495.3271051419AFUDC Debt (115,988.88)0.00 (41,121.79)(157,110.67)71052419 AFUDC Equity (231,547.91)0.00 (82,091.17)(313,639.08)71200422 Gain - Disposition of Property 7,651.54 0.00 0.00 7,651.5471251418Misc Non Oper Rental Income (12,757.29)0.00 (4,252.43)(17,009.72)71253426 Non Recoverable (372,752.61)20,828.63 (38,929.19)(390,853.17)71255406 Amort of Util Plt Acquis Adj 5,178.00 2,200.00 (474.00)6,904.007125742682,190.26 27,396.75 0.00 109,587.0171258426(131,793.99)0.00 (43,931.34)(175,725.33)80100409 Current-federal (205,409.00)0.00 (640,268.78)(845,677.78)80150409 Current-state (80,335.00)0.00 (250,387.37)(330,722.37)80200410 186,819.00 532,663.52 0.00 719,482.5280250410Deferred-State Income taxes 73,749.00 229,896.37 0.00 303,645.3780400411Investment Tax Cr,amortization (12,060.00)0.00 (4,020.00)(16,080.00)90400904 54,215.66 17,387.97 (314.69)71,288.9490405904(85,178.86)54,843.04 0.00 (30,335.82)90850923 856,173.36 294,460.99 (147.41)1,150,486.94
SUZ-W-20-02IPUC DR 1AttachmentPage 207 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Apr 30, 2020
Run on 10/09/20 at 06:42 PM Style: UWGNEBS
Period Beginning Ending
90950000 F B T-ES (891,319.76)308.15 (264,571.95)(1,155,583.56)90950600 F B T-SOS Ops Sup & Eng 5,299.07 1,741.62 0.00 7,040.6990950601F B T-SOS Ops Lbr & Exp 6,872.81 1,528.47 0.00 8,401.2890950611F B T-SOS Maint Strctrs 3,929.60 0.00 0.00 3,929.6090950614F B T-SOS Maint Wlls&Spr 2,746.47 0.00 0.00 2,746.4790950620F B T-Pump Ops Sup & Eng 1,289.98 468.19 0.00 1,758.1790950622F B T-Pump Ops Pwr Prd Lbr 1,785.73 0.00 0.00 1,785.7390950624F B T-Pump Ops Lbr & Exp 86,133.09 31,338.20 0.00 117,471.2990950631F B T-Pump Maint Strctrs 1,412.37 0.00 0.00 1,412.379095063241.99 0.00 0.00 41.9990950633F B T-Pump Maint Eq 18,537.49 0.00 0.00 18,537.4990950642F B T-Wtr Tmt Ops Lbr&Exp 47,190.16 18,624.86 0.00 65,815.0290950643F B T-Wtr Tmt Ops Misc Exp 0.00 577.40 0.00 577.4090950650F B T-Wtr Tmt Maint Sup&Eng 0.00 508.69 0.00 508.6990950651F B T-Wtr Tmt Maint Strct 2,056.18 0.00 0.00 2,056.1890950652F B T-Wtr Tmt Maint Equip 4,321.70 0.00 0.00 4,321.7090950660F B T-T&D Ops Sup&Eng 3,343.79 214.62 0.00 3,558.4190950662F B T-T&D Ops Line Ex 50,046.55 45.05 0.00 50,091.6090950663F B T-T&D Ops Meter Exp 18,571.27 178.12 0.00 18,749.3990950664F B T-T&D Ops Cust Instl 0.00 221.04 0.00 221.0490950673F B T-T&D Maint - Main 25,805.98 962.58 0.00 26,768.5690950675F B T-T&D Maint - Services 30,117.18 38,256.75 0.00 68,373.9390950676F B T-T&D Maint - Meters 4,912.36 0.00 0.00 4,912.3690950677F B T-T&D Maint - Hydrants 4,863.22 0.00 0.00 4,863.2290950901F B T-Cust Acct Suprvsn 6,807.88 1,923.92 0.00 8,731.8090950902F B T-Cust Acct Mtr Rdng 29,503.66 11,091.89 0.00 40,595.5590950903F B T-Cust Acct Rcrds&Coll 91,502.92 30,584.16 0.00 122,087.0890950920F B T-A&G Salaries 149,136.20 39,093.31 0.00 188,229.5190950932F B T-A&G Maint Plnt 241.48 0.00 0.00 241.4891400924Liability Insurance-A&G Ops 50,373.73 0.00 0.00 50,373.739146092520,545.35 7,948.86 0.00 28,494.2191500926Pension-A&G Ops 129,912.76 43,304.25 0.00 173,217.019155092643,505.00 14,501.67 0.00 58,006.6791700926439,089.34 146,279.01 (2,549.03)582,819.329180092678,270.52 24,085.17 0.00 102,355.6991850000Other Employee Benefits-ES 3,936.86 945.00 0.00 4,881.86918609262,262.49 931.43 0.00 3,193.92920529302,931.45 977.15 0.00 3,908.609205367213,942.18 4,647.40 0.00 18,589.58920649309,276.84 2,829.72 0.00 12,106.5692200620327.97 0.00 0.00 327.9792200624841.53 0.00 0.00 841.5392200633Uni&Sfty Eq-Pump Maint Eq 84.70 0.00 0.00 84.7092200642951.97 0.00 0.00 951.9792200652Uni&Sfty Eq-Wtr Tmt Maint Eq 12.33 0.00 0.00 12.3392200673Uni&Sfty Eq-T&D Maint - Main 277.98 0.00 0.00 277.98922006752,032.39 1,145.52 0.00 3,177.9192200903540.57 305.22 0.00 845.799220092115,187.15 3,146.24 (429.80)17,903.59922009302,834.14 3,998.55 0.00 6,832.6992200932Uni&Sfty Eq-A&G Maint Plnt 7,420.76 7,832.74 0.00 15,253.50923009302,407.79 886.96 0.00 3,294.75926009327,005.49 0.00 (2,065.00)4,940.49UW All Accounts 0.00 17,083,285.49 (17,083,285.51)0.00
SUZ-W-20-02IPUC DR 1AttachmentPage 208 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: May 31, 2020
Run on 10/09/20 at 06:44 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 471,456,141.78 1,133,206.74 (749,779.57)471,839,568.9510600000Cnstrction Csts Not Classified 4,575,340.18 17,927,558.74 (1,065,017.93)21,437,880.9910700000Construction work in progress 24,974,548.36 4,850,790.75 (19,698,830.76)10,126,508.3510750000CWIP – Suspense 120,630.67 18,495.55 (20,132.39)118,993.8310800000Utility Accumulated Depr (134,639,046.19)820,487.94 (811,963.21)(134,630,521.46)10810000 Retirement work in progress 559,583.02 119,927.00 (29,074.55)650,435.4710900000Accumulated Cost of Removal 2,326,873.61 18,220.06 0.00 2,345,093.6711100000Utility Accumulated Depr -CIAC (42,566,276.01)0.00 (257,974.48)(42,824,250.49)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (222,441.18)474.00 (2,200.00)(224,167.18)12100000 Non-Utility Property 7,553.83 0.00 0.00 7,553.8313120000Collections41,000.00 0.00 0.00 41,000.0013501000Working Funds 0.00 0.00 0.00 0.0014200000Customer AR - CC&B 796,033.64 683,292.31 0.00 1,479,325.9514201000AR Cash Accrual (667,019.40)0.00 (37,777.44)(704,796.84)14309000 Accounts Receivable-Other 13,192.26 0.00 (3,298.16)9,894.1014400000Provision Uncllctble Acct (Cr)(437,375.18)0.00 (4,215.90)(441,591.08)14605000 IC Money Pool Receivable (0.01)513,461.88 (513,461.86)0.0214606000Utility Money Pool Receivable (4,411,475.95)0.00 (470,384.17)(4,881,860.12)14610000 SW IC Receivable (net)(613,690.90)72,351.06 0.00 (541,339.84)15000000 Capital&Maint Inv Nonexempt 150,687.93 696.43 0.00 151,384.3615010000348,729.45 0.00 0.00 348,729.4515020000Other Inventory 58,652.43 0.00 (4,737.88)53,914.5515030000Chemical Inventory 51,439.83 61,599.19 (44,837.83)68,201.1916599000Prepaid Expenses-Other 51,250.00 0.00 (10,250.00)41,000.0017300000Unbilled Revenue 3,780,636.00 1,698,381.00 0.00 5,479,017.0018300000Prelim Survey and Inv. Chrgs 1,178,993.99 81,751.99 (1,477.30)1,259,268.6818404000Clearing - Capital Work Order (2.59)300.70 (0.11)298.00186090002,209,252.93 3,682.83 0.00 2,212,935.76186200001,960,546.86 0.00 0.00 1,960,546.8618621000Dfrrd Relocation Exp - Approve 7,817.25 0.00 (977.15)6,840.10186230001,194,664.26 3,536.90 0.00 1,198,201.1618625000Deferred Pwr Costs - Approved 0.89 0.00 0.00 0.8918633000Deferred AFUDC Equity 65,864.21 9,824.62 0.00 75,688.8318650000(527,306.42)0.00 (4,647.40)(531,953.82)18653000 (12,106.56)0.00 (2,844.50)(14,951.06)18680000 Deferred rate charges (0.04)0.00 0.00 (0.04)18698000 Other Reg Assets- Acquisitions 439,000.61 8,461.00 0.00 447,461.6118699000Other Regulatory Assets 60,216.02 2,000.00 (46.00)62,170.0218714000673,455.16 2,928.14 0.00 676,383.3019010000Def. Federal Inc Taxes- Other (66,428.59)0.00 (59,296.00)(125,724.59)19012000 Def State Income Taxes- Other 73,606.37 0.00 (22,817.00)50,789.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019017000Def Fed NOL Tax Benefit 8,970.29 0.00 0.00 8,970.2919101000Def. FIT-FAS109 ITC 97,297.60 0.00 (844.20)96,453.4019103000Def. FIT-F71/F109 G/U ITC 45,554.04 0.00 (297.48)45,256.5619131000Def.SIT-FAS109 ITC 43,967.93 0.00 (224.41)43,743.5219132000Def. SIT-F71/F109 G/U ITC 32,643.21 0.00 (23.77)32,619.4420100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (82,146,318.89)0.00 0.00 (82,146,318.89)21600000 RE - Cumulated Income (116,310,531.11)0.00 0.00 (116,310,531.11)21800000 AOCI - Pension 7,497,766.79 0.00 0.00 7,497,766.7921805000AOCI - PBOP (1,312,855.03)0.00 0.00 (1,312,855.03)23200000 Accounts Payable (1,579,457.33)208,292.05 (809,467.32)(2,180,632.60)23210000 Accounts Payable Reversing (446,810.26)182,160.88 (4,222.33)(268,871.71)23211000 (283,557.11)3,996.36 (2,247.96)(281,808.71)23220000 AP - Inventory Accrued (798.91)798.91 0.00 0.0023230000AP - Lease Clearing 184.13 184.44 (173.69)194.8823601000Property Taxes Accrued (1,580,084.23)0.00 (160,818.85)(1,740,903.08)23610000 Franchise taxes Accrued (51,195.65)49,330.91 (82,440.59)(84,305.33)23641000 Federal Income Tax Accrued (2,767,197.08)0.00 (1,834,281.78)(4,601,478.86)23651000 State Income Tax Accrued (4,883,146.63)0.00 (668,381.37)(5,551,528.00)23661000 FICA Tax Accrued (40,830.49)32,546.60 0.00 (8,283.89)23662000 (200.19)104.30 0.00 (95.89)23663000 (2,015.35)76.56 (86.25)(2,025.04)23667000 FICA Tax Accrued – Deferral 0.00 0.00 (70,840.88)(70,840.88)23670000 Sales & Use Taxes Accrued (39,290.44)3,183.33 (4,457.66)(40,564.77)23699000 Other Accrued Taxes 34,072.24 0.00 (26,200.78)7,871.4623711000Accrued Interest 0.04 0.00 0.00 0.0424205000Accrued - Payroll (548,795.67)111.45 (39,024.68)(587,708.90)24211000 Accrued Insurance (251,971.14)41,746.25 0.00 (210,224.89)24213000 Accrued IBNR (217,946.63)0.00 0.00 (217,946.63)24215000 Accrued - Power (236,078.17)0.00 (67,177.90)(303,256.07)24245000 Accrued - Vacation (48,763.00)0.00 0.00 (48,763.00)24246000 Accrued - Bonus (129,196.00)0.00 (32,299.00)(161,495.00)24247000 Accrued - Employee Related (4,484.99)192.40 (711.50)(5,004.09)24248000 Accr - Employee Related Other (3,276.37)16,630.16 (23,955.30)(10,601.51)24299000 Accrued Other 0.00 0.00 0.00 0.0024301000Employee W/hg-401K 29,299.49 59,562.14 (59,059.44)29,802.1924306000Employee withholding – PAC (45.00)10.00 (10.00)(45.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 209 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: May 31, 2020
Run on 10/09/20 at 06:44 PM Style: UWGNEBS
Period Beginning Ending
25200001 CWIP non-taxable advances 602,353.52 0.00 0.00 602,353.5225201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (2,129,402.00)0.00 0.00 (2,129,402.00)25316000 (4,414,304.63)0.00 0.00 (4,414,304.63)25317000 (220,112.04)0.00 (623.83)(220,735.87)25340000 PBOP Liability - Trustee (2,789,217.51)29,429.67 0.00 (2,759,787.84)25380000 Other Deferred Credits (5,511.86)22.78 0.00 (5,489.08)25390000 Accrued SE LTIP (14,967.17)0.00 (62.00)(15,029.17)25402000 DefRegLiab F71/F109-Fed:ITC (219,460.78)1,389.86 0.00 (218,070.92)25500000 Deferred ITC (551,314.00)4,020.00 0.00 (547,294.00)25501000 Deferred State ITC Idaho 650,000.00 0.00 0.00 650,000.0026200000Injuries and Damages Reserve (225,881.03)9,503.65 0.00 (216,377.38)26310000 Pension Accrued (7,146,440.96)0.00 (70,701.00)(7,217,141.96)27100000 Contribution in Aid of Cnstrct (122,171,855.87)0.00 0.00 (122,171,855.87)27100001 CWIP non-taxable CIAC 84,329.97 0.00 0.00 84,329.9727100002In Service non-taxable CIAC (83,152.85)0.00 0.00 (83,152.85)27101000 Taxable CIAC - Serv Laterals (14,634,361.35)0.00 0.00 (14,634,361.35)27101001 CWIP taxable CIAC (4,587,769.43)90,149.06 (1,323,819.16)(5,821,439.53)27101002 In Service taxable CIAC (130,138.84)0.00 (90,149.06)(220,287.90)27110000 42,566,276.01 257,974.48 0.00 42,824,250.4928100000Def. FIT- Accelerated Amort 0.00 1,687.00 0.00 1,687.0028203000Def. FIT-MACRS (7,668,608.97)452,744.00 0.00 (7,215,864.97)28206000 Def. FIT- OCI Pension/PBOP 1,651,644.40 0.00 0.00 1,651,644.4028211000Def. FIT Benefit on DSIT 392,683.59 0.00 0.00 392,683.5928300000Def. FIT-Other (1,096,321.71)881,318.52 0.00 (215,003.19)28301000 Def. FIT-Tank Painting (374,207.00)4,533.00 0.00 (369,674.00)28302000 Def. FIT-Rate Expenses (4,572.00)0.00 0.00 (4,572.00)28303000 Def. FIT-Deferred Charges (212,198.35)0.00 (2,548.00)(214,746.35)28304000 Def. FIT-Relocation Expense (6,845.00)955.00 0.00 (5,890.00)28305000 Def. FIT-M_S Fees 23,642.14 0.00 0.00 23,642.1428306000Def. FIT-Pensions (886,766.10)43,919.00 0.00 (842,847.10)28307000 Def. FIT-PEBOP 655,140.85 0.00 (30,638.00)624,502.8528308000Def. FIT-Cost of Removal (1,173,445.75)0.00 (21,579.00)(1,195,024.75)28310000 Def. FIT-Uncollectibles 138,784.00 0.00 (5,105.00)133,679.0028311000Def. FIT-Injuries and Damages 310,942.00 3,624.00 0.00 314,566.0028312000Def. FIT - AFUDC Equity (707,166.64)0.00 (9,824.62)(716,991.26)28313000 Def. FIT - AFUDC Equity GU (422,020.88)0.00 (72,682.90)(494,703.78)28314000 (620,690.41)0.00 0.00 (620,690.41)28350000 Def. SIT- Other (440,311.55)361,962.37 0.00 (78,349.18)28353000 Def. SIT - Tank Painting (103,362.00)1,606.00 0.00 (101,756.00)28354000 Def. SIT-Pensions (191,509.00)15,561.00 0.00 (175,948.00)28355000 Def. SIT-Post Retrmnt Benefits 312,791.72 0.00 (10,855.00)301,936.7228356000Def. SIT-AFUDC Equity (211,556.19)0.00 0.00 (211,556.19)28357000 Def. SIT-Excess Depreciation (826,539.08)147,806.00 0.00 (678,733.08)28358000 Def. SIT- Cost of Removal (279,803.71)0.00 (7,645.00)(287,448.71)28359000 Def. SIT- Relocation (896.00)338.00 0.00 (558.00)28360000 Def. SIT- OCI Pension/PBOP 560,916.84 0.00 0.00 560,916.842836300013,523.04 0.00 0.00 13,523.0428364000Def. SIT - AFUDC Equity GU (87,333.53)0.00 (24,498.00)(111,831.53)28365000 (109,100.24)0.00 0.00 (109,100.24)28405000 3,542,443.34 0.00 0.00 3,542,443.34284060001,303,188.29 610.00 0.00 1,303,798.292840800048,773.61 216.00 0.00 48,989.6140105461(2,854,390.46)0.00 (1,176,501.25)(4,030,891.71)40106461 Meter Sale-Residential facili (3,929,983.58)0.00 (917,294.92)(4,847,278.50)40110461 (1,849,249.12)0.00 (577,536.00)(2,426,785.12)40111461 Meter Sale-Commercial facility (815,675.22)0.00 (227,166.09)(1,042,841.31)40120461 (7,218.11)0.00 (5,579.00)(12,797.11)40121461 Meter Sale-public auth fac (5,862.48)0.00 (3,262.74)(9,125.22)40130474 Surcharges (6,643.45)0.00 (3,251.05)(9,894.50)40136461 (29,513.73)0.00 (6,697.84)(36,211.57)40137461 (36,251.65)0.00 (17,626.11)(53,877.76)40140462 Private Fire protection facili (390,877.22)0.00 (97,459.24)(488,336.46)40145463 Public Fire protection facilit (3,535.94)0.00 0.00 (3,535.94)40200471 Miscellaneous service revenue (6,420.00)0.00 (1,060.00)(7,480.00)40245471 Turn on fees (5,095.00)0.00 (300.00)(5,395.00)40300474 (500,313.00)0.00 (1,634,913.00)(2,135,226.00)40301474 Reg Unbill facility charge rev 115,357.00 0.00 (63,468.00)51,889.0050000000Payroll Clearing 0.00 691,724.31 (691,724.31)0.0050100600Supv Lbr-SOS Ops Sup & Eng 12,005.08 2,200.44 (1,528.85)12,676.6750100601Supv Lbr-SOS Ops Lbr & Exp 19,607.13 4,568.83 (1,284.62)22,891.3450100614Supv Lbr-SOS Maint Wlls&Spr 6,172.87 0.00 0.00 6,172.87501006204,284.75 1,130.30 0.00 5,415.05501006221,568.77 0.00 0.00 1,568.7750100624Supv Lbr-Pump Ops Lbr & Exp 26,986.79 11,085.87 (1,765.08)36,307.5850100630(520.89)0.00 0.00 (520.89)50100633 Supv Lbr-Pump Maint Equip 654.97 0.00 0.00 654.9750100640(885.52)0.00 0.00 (885.52)50100642 20,967.51 4,399.98 0.00 25,367.49501006502,177.02 0.00 (1,060.60)1,116.4250100660Supv Lbr-T&D Ops Sup&Eng (5,978.36)1,803.00 (447.47)(4,622.83)50100670 Supv Lbr-T&D Maint Sup &Eng (286.49)0.00 0.00 (286.49)
SUZ-W-20-02IPUC DR 1AttachmentPage 210 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: May 31, 2020
Run on 10/09/20 at 06:44 PM Style: UWGNEBS
Period Beginning Ending
50100675 Supv Lbr-T&D Maint - Services 7,828.03 2,299.66 0.00 10,127.6950100901Supv Lbr-Cust Acct Suprvsn (1,012.20)6,573.92 0.00 5,561.7250100903Supv Lbr-Cust Acct Rcrds&Coll 69,176.92 13,326.75 (285.00)82,218.6750100920Supv Lbr-A&G Ops Salaries 890,563.94 238,715.58 (17,990.30)1,111,289.2250105600Drct Lbr-SOS Ops Sup & Eng 309.20 2,460.00 (135.20)2,634.0050105611Drct Lbr-SOS Maint Strctrs 7,210.61 0.00 0.00 7,210.6150105622130.92 0.00 0.00 130.9250105624Drct Lbr-Pump Ops Lbr & Exp 234,782.93 84,933.40 (111.28)319,605.0550105631Drct Lbr-Pump Maint Strctrs 1,796.79 0.00 0.00 1,796.7950105632Drct Lbr-Pump Maint Pwr Prd 100.41 0.00 0.00 100.4150105633Drct Lbr-Pump Maint Equip 25,971.05 0.00 0.00 25,971.0550105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 145,765.57 32,458.73 (3,907.87)174,316.4350105643Drct Lbr-Wtr Tmt Ops Misc Exp 2,471.04 0.00 (1,203.84)1,267.2050105651Drct Lbr-Wtr Tmt Maint Strct 2,043.70 0.00 0.00 2,043.7050105652Drct Lbr-Wtr Tmt Maint Equip 5,613.67 0.00 0.00 5,613.6750105662Drct Lbr-T&D Ops Line Ex 85,009.86 0.00 (93.94)84,915.9250105663Drct Lbr-T&D Ops Meter Exp 28,475.78 532.51 0.00 29,008.2950105664Drct Lbr-T&D Ops Cust instl 945.98 0.00 (460.86)485.1250105665Drct Lbr-T&D Ops Misc Ex 20,316.28 5,102.48 (488.89)24,929.8750105673Drct Lbr-T&D Maint - Main 39,027.06 0.00 (2,006.93)37,020.1350105675Drct Lbr-T&D Maint - Services 222,577.85 109,480.83 (1,596.80)330,461.8850105676Drct Lbr-T&D Maint - Meters 8,742.53 0.00 0.00 8,742.5350105677Drct Lbr-T&D Maint - Hydrants 7,507.11 0.00 0.00 7,507.1150105902Drct Lbr-Cust Acct Mtr Rdng 97,979.50 20,742.87 (7,649.52)111,072.8550105903Drct Lbr-Cust Acct Rcrds&Coll 211,783.17 70,794.83 (1,501.86)281,076.1450105920Drct Lbr-A&G Ops Salaries 368,336.88 112,285.12 (21,390.34)459,231.6650105932Drct Lbr-A&G Maint Plnt 385.90 0.00 0.00 385.9050110600S L T-SOS Ops Sup & Eng 4,306.38 1,092.44 0.00 5,398.8250120624S L T out-Pump Ops Lbr & Exp 2,240.51 0.00 (221.94)2,018.5750120660S L T out-T&D Ops Sup&Eng 7,086.76 0.00 (811.35)6,275.4150120901S L T out-Cust Acct Suprvsn 192.86 0.00 (19.50)173.3650120920S L T out-A&G Ops Salaries (496,831.79)6,037.49 (129,853.91)(620,648.21)50125665 D L T out-T&D Ops Misc Ex (20,316.28)0.00 (4,613.59)(24,929.87)50125903 118.37 0.00 (14.53)103.8450125920D L T out-A&G Ops Salaries (344,298.67)17,414.44 (102,007.08)(428,891.31)50300600 Material-SOS Ops Sup & Eng 232.27 0.00 (232.27)0.0050300611Material-SOS Maint Strctrs 4,011.61 0.00 0.00 4,011.6150300624Material-Pump Ops Lbr & Exp 1,620.48 2,713.27 0.00 4,333.7550300631Material-Pump Maint Strctrs 1,261.05 0.00 0.00 1,261.0550300632Material-Pump Maint Pwr Prd 0.00 914.01 0.00 914.0150300633Material-Pump Maint Eq 7,379.04 536.53 0.00 7,915.5750300642Material-Wtr Tmt Ops Lbr&Exp 9,038.77 2,448.50 0.00 11,487.2750300651Material-Wtr Tmt Maint Strct 5,266.40 541.99 (14.04)5,794.3550300652Material-Wtr Tmt Maint Equip 1,147.34 935.05 0.00 2,082.3950300662Material-T&D Ops Line Ex 371.48 0.00 0.00 371.4850300663Material-T&D Ops Meter Exp 25.52 0.00 0.00 25.5250300665Material-T&D Ops Misc Ex 8,746.63 741.68 0.00 9,488.3150300672Material-T&D Maint Rsrvrs&Stn 28.50 0.00 0.00 28.5050300673Material-T&D Maint - Main 8,978.84 3,131.37 0.00 12,110.2150300675Material-T&D Maint - Services 7,154.81 5,182.51 (89.98)12,247.3450300677Material-T&D Maint - Hydrants 7,768.86 0.00 0.00 7,768.8650300902Material-Cust Acct Mtr Rdng 0.00 117.03 0.00 117.0350300903Material-Cust Acct Rcrds&Coll 749.11 190.79 0.00 939.9050300932Material-A&G Maint Plnt 2,871.91 236.46 (22.71)3,085.6650310603Rent-SOS Ops Misc 72.18 0.00 0.00 72.1850310604Rent-SOS Ops 591.90 0.00 0.00 591.9050310624Rent-Pump Ops Lbr & Exp 56.16 0.00 0.00 56.1650310921Rent-A&G Ops Off Suppl&Exp 2,414.76 463.05 0.00 2,877.8150310931Rent-A&G Ops 694.76 173.69 0.00 868.4550400601Out Servs-SOS Ops Lbr & Exp 1,459.12 0.00 0.00 1,459.12504006242,619.08 170.00 0.00 2,789.0850400631Out Servs-Pump Maint Strctrs 5,580.40 429.27 0.00 6,009.6750400632Out Servs-Pump Maint Pwr Prd 13,682.09 11,679.50 0.00 25,361.5950400633Out Servs-Pump Maint Eq 24,460.62 0.00 0.00 24,460.6250400635Out Servs-Wtr Tmt Lab Testing 22,496.40 2,367.50 0.00 24,863.9050400642170.00 0.00 0.00 170.005040064317,014.97 0.00 0.00 17,014.9750400651Out Servs-Wtr Tmt Maint Strct 5,487.89 260.96 0.00 5,748.8550400652Out Servs-Wtr Tmt Maint Equip 51.82 0.00 0.00 51.8250400662Out Servs-T&D Ops Line Ex 14,944.60 4,442.62 0.00 19,387.225040067220,392.01 0.00 (0.01)20,392.0050400673Out Servs-T&D Maint - Main 69.00 0.00 0.00 69.00504006751,850.92 3,034.75 0.00 4,885.6750400902Out Servs-Cust Acct Mtr Rdng 39,707.62 0.00 (2,898.31)36,809.315040090330,489.60 2,597.51 0.00 33,087.1150400905Out Servs-Cust Acct Misc Exp 4,034.71 0.00 (69.69)3,965.025040092020,955.32 3,254.50 0.00 24,209.825040092198.21 0.00 0.00 98.2150400923Out Servs-A&G Ops 38,272.93 2,454.58 0.00 40,727.5150400932Out Servs-A&G Maint Plnt 2,843.71 151.12 0.00 2,994.8350405903Print & Postage-Cust Acct Rcrd 98,648.98 18,000.31 0.00 116,649.2950605602Prchsd Wtr-SOS Ops 170,083.42 186.59 0.00 170,270.01
SUZ-W-20-02IPUC DR 1AttachmentPage 211 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: May 31, 2020
Run on 10/09/20 at 06:44 PM Style: UWGNEBS
Period Beginning Ending
50610665 Prchsd Pwr-T&D Ops Misc Ex 88,439.69 27,277.55 0.00 115,717.2450620626Utilities-Pump Ops Misc Exp 1,813.68 374.08 0.00 2,187.7650620633Utilities-Pump Maint Eq 541.45 92.36 0.00 633.8150620651Utilities-Wtr Tmt Maint Strct 10,967.41 2,144.10 0.00 13,111.5150620665Utilities-T&D Ops Misc Exp 4,343.39 919.99 0.00 5,263.3850620921Utilities-A&G Ops Off Suppl 7,373.65 1,021.17 0.00 8,394.8250620930Utilities-A&G Misc 2,153.06 682.32 0.00 2,835.38506256436,972.00 0.00 0.00 6,972.0050635614Chmcals-SOS Maint Wlls&Spr 11,992.92 0.00 0.00 11,992.92506356401,411.17 0.00 0.00 1,411.175063564148,875.47 41,176.73 0.00 90,052.2050645000Trnsprt Cst-ES 244,277.39 68,537.85 0.00 312,815.24506456001,285.67 387.58 0.00 1,673.25506456011,486.56 324.92 0.00 1,811.4850645611Trnsprt Cst-SOS Maint Strctrs 707.87 0.00 0.00 707.8750645614418.73 0.00 0.00 418.7350645620324.25 105.77 0.00 430.0250645622316.32 0.00 0.00 316.325064562421,210.85 7,905.15 0.00 29,116.0050645631Trnsprt Cst-Pump Maint Strctrs 262.78 0.00 0.00 262.78506456328.26 0.00 0.00 8.2650645633Trnsprt Cst-Pump Maint Eq 3,379.63 0.00 0.00 3,379.635064564212,108.72 3,604.18 0.00 15,712.9050645643Trnsprt Cst-Wtr Tmt Ops Misc 129.97 0.00 0.00 129.9750645650Trnsprt Cst-Wtr Tmt Maint Sprv 114.51 0.00 0.00 114.5150645651Trnsprt Cst-Wtr Tmt Maint Strc 376.64 0.00 0.00 376.6450645652Trnsprt Cst-Wtr Tmt Maint Eq 784.91 0.00 0.00 784.9150645660Trnsprt Cst-T&D Ops Sup&Eng 526.86 0.00 0.00 526.8650645662Trnsprt Cst-T&D Ops Line Ex 8,840.72 0.00 0.00 8,840.72506456633,278.21 40.90 0.00 3,319.1150645664Trnsprt Cst-T&D Ops Cust Instl 49.75 0.00 0.00 49.7550645673Trnsprt Cst-T&D Maint - Main 4,788.35 0.00 0.00 4,788.355064567513,339.70 9,538.41 0.00 22,878.1150645676Trnsprt Cst-T&D Maint - Meters 853.11 0.00 0.00 853.1150645677845.96 0.00 0.00 845.9650645901Trnsprt Cst-Cust Acct Suprvsn 1,592.25 433.56 0.00 2,025.8150645902Trnsprt Cst-Cust Acct Mtr Rdng 7,546.11 1,818.56 0.00 9,364.675064590322,014.36 7,173.17 0.00 29,187.5350645920Trnsprt Cst-A&G Salaries 32,511.23 8,591.06 0.00 41,102.2950645932Trnsprt Cst-A&G Maint Plnt 45.92 0.00 0.00 45.9250646000Transportation Cost -Trnsfrred (244,277.39)0.00 (68,537.85)(312,815.24)50650600 45.54 340.38 0.00 385.9250650624110.00 0.00 0.00 110.0050650626Office Exp-Pump Ops Misc Exp 4,999.71 1,244.62 0.00 6,244.3350650642536.65 55.00 0.00 591.6550650650Office Exp-Wtr Tmt Maint Sprv 600.00 0.00 0.00 600.0050650661Office Exp-T&D Ops Strg Faclt 6,764.00 2,785.73 0.00 9,549.7350650662Office Exp-T&D Ops Line Ex 2,955.55 0.31 (1.08)2,954.7850650665Office Exp-T&D Ops Misc Ex 4,769.16 2,062.17 0.00 6,831.3350650673Office Exp-T&D Maint - Main 185.08 0.00 0.00 185.0850650675Office Exp-T&D Maint-Services 341.11 208.24 0.00 549.355065090332,975.07 4,424.74 0.00 37,399.8150650905Office Exp-Cust Acct Misc Exp 182.22 148.63 0.00 330.8550650920Office Exp-A&G Ops Salaries 10,644.26 2,373.48 0.00 13,017.7450650921Office Exp-A&G Ops Off Suppl 35,933.01 29,558.61 (3,362.94)62,128.685065092349,550.00 10,250.00 0.00 59,800.0050650930Office Exp-A&G Ops Misc Gen 19,869.47 3,944.72 (4,662.44)19,151.7550650932Office Exp-A&G Maint Plnt 7,847.19 1,108.72 0.00 8,955.9150651660Advertising Exp-A&G 19,593.60 32,577.35 0.00 52,170.9550655603Misc Exp-SOS Ops Misc 620.37 0.00 0.00 620.3750655614Misc Exp-SOS Maint Wlls&Spr 50.00 0.00 0.00 50.0050655631Misc Exp-Pump Maint Strctrs 63,094.18 10,796.27 0.00 73,890.4550655651Misc Exp-Wtr Tmt Maint Strct 847.50 565.00 0.00 1,412.5070100403Depreciation - Utility Plant 3,238,699.05 810,463.47 0.00 4,049,162.5270203408Real Estate Tax 644,159.71 160,818.85 0.00 804,978.5670250408Payroll Taxes 210,690.66 51,216.43 (45.81)261,861.28708004301,381,636.51 336,110.21 0.00 1,717,746.7270900419Interest income (14,670.12)0.00 (3,682.83)(18,352.95)71000431 Other interest (10,097.09)0.00 (1,122.65)(11,219.74)71010431 Other interest – Regulatory 2,495.32 623.83 0.00 3,119.1571051419AFUDC Debt (157,110.67)0.00 (23,435.28)(180,545.95)71052419 AFUDC Equity (313,639.08)0.00 (46,783.73)(360,422.81)71200422 Gain - Disposition of Property 7,651.54 0.00 0.00 7,651.5471251418Misc Non Oper Rental Income (17,009.72)0.00 (4,252.43)(21,262.15)71253426 Non Recoverable (390,853.17)22,041.68 (343,438.05)(712,249.54)71255406 Amort of Util Plt Acquis Adj 6,904.00 2,200.00 (474.00)8,630.0071257426109,587.01 27,396.75 0.00 136,983.7671258426(175,725.33)0.00 (43,931.34)(219,656.67)80100409 Current-federal (845,677.78)1,834,281.78 0.00 988,604.0080150409Current-state (330,722.37)668,381.37 0.00 337,659.0080200410719,482.52 0.00 (1,201,078.52)(481,596.00)80250410 Deferred-State Income taxes 303,645.37 0.00 (461,674.37)(158,029.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 212 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: May 31, 2020
Run on 10/09/20 at 06:44 PM Style: UWGNEBS
Period Beginning Ending
90400904 Bad Dbt-WO-Custr Acct Uncollct 71,288.94 9,979.79 (360.47)80,908.2690405904(30,335.82)4,215.90 0.00 (26,119.92)90850923 1,150,486.94 267,689.88 (2,401.88)1,415,774.94908904266,309.49 107.53 (79.87)6,337.1590950000F B T-ES (1,155,583.56)291.05 (245,754.71)(1,401,047.21)90950600 F B T-SOS Ops Sup & Eng 7,040.69 1,608.34 0.00 8,649.0390950601F B T-SOS Ops Lbr & Exp 8,401.28 1,348.14 0.00 9,749.4290950611F B T-SOS Maint Strctrs 3,929.60 0.00 0.00 3,929.6090950614F B T-SOS Maint Wlls&Spr 2,746.47 0.00 0.00 2,746.4790950620F B T-Pump Ops Sup & Eng 1,758.17 438.85 0.00 2,197.0290950622F B T-Pump Ops Pwr Prd Lbr 1,785.73 0.00 0.00 1,785.7390950624F B T-Pump Ops Lbr & Exp 117,471.29 32,801.09 0.00 150,272.3890950631F B T-Pump Maint Strctrs 1,412.37 0.00 0.00 1,412.379095063241.99 0.00 0.00 41.9990950633F B T-Pump Maint Eq 18,537.49 0.00 0.00 18,537.4990950642F B T-Wtr Tmt Ops Lbr&Exp 65,815.02 14,954.93 0.00 80,769.9590950643F B T-Wtr Tmt Ops Misc Exp 577.40 0.00 0.00 577.4090950650F B T-Wtr Tmt Maint Sup&Eng 508.69 0.00 0.00 508.6990950651F B T-Wtr Tmt Maint Strct 2,056.18 0.00 0.00 2,056.1890950652F B T-Wtr Tmt Maint Equip 4,321.70 0.00 0.00 4,321.7090950660F B T-T&D Ops Sup&Eng 3,558.41 0.00 0.00 3,558.4190950662F B T-T&D Ops Line Ex 50,091.60 0.00 0.00 50,091.6090950663F B T-T&D Ops Meter Exp 18,749.39 169.65 0.00 18,919.0490950664F B T-T&D Ops Cust Instl 221.04 0.00 0.00 221.0490950673F B T-T&D Maint - Main 26,768.56 0.00 0.00 26,768.5690950675F B T-T&D Maint - Services 68,373.93 39,577.99 0.00 107,951.9290950676F B T-T&D Maint - Meters 4,912.36 0.00 0.00 4,912.3690950677F B T-T&D Maint - Hydrants 4,863.22 0.00 0.00 4,863.2290950901F B T-Cust Acct Suprvsn 8,731.80 1,799.02 0.00 10,530.8290950902F B T-Cust Acct Mtr Rdng 40,595.55 7,545.80 0.00 48,141.3590950903F B T-Cust Acct Rcrds&Coll 122,087.08 29,763.90 0.00 151,850.9890950920F B T-A&G Salaries 188,229.51 35,647.12 0.00 223,876.6390950932F B T-A&G Maint Plnt 241.48 0.00 0.00 241.4891400924Liability Insurance-A&G Ops 50,373.73 0.00 0.00 50,373.739146092528,494.21 2,619.51 0.00 31,113.7291500926Pension-A&G Ops 173,217.01 43,304.25 0.00 216,521.269155092658,006.67 14,501.67 0.00 72,508.3491700926582,819.32 115,753.10 (5,840.79)692,731.6391800926102,355.69 23,955.30 0.00 126,310.9991850000Other Employee Benefits-ES 4,881.86 0.00 0.00 4,881.86918609263,193.92 3,055.26 0.00 6,249.18919009280.00 59,719.57 0.00 59,719.57920529303,908.60 977.15 0.00 4,885.759205367218,589.58 4,647.40 0.00 23,236.989206493012,106.56 2,844.50 0.00 14,951.0692200620327.97 0.00 0.00 327.9792200624841.53 338.64 0.00 1,180.1792200633Uni&Sfty Eq-Pump Maint Eq 84.70 0.00 0.00 84.7092200642951.97 0.00 0.00 951.9792200652Uni&Sfty Eq-Wtr Tmt Maint Eq 12.33 0.00 0.00 12.3392200673Uni&Sfty Eq-T&D Maint - Main 277.98 0.00 0.00 277.98922006753,177.91 350.00 0.00 3,527.91922009020.00 137.69 0.00 137.6992200903845.79 0.00 0.00 845.799220092117,903.59 3,930.40 0.00 21,833.99922009306,832.69 3,073.88 0.00 9,906.5792200932Uni&Sfty Eq-A&G Maint Plnt 15,253.50 783.66 (83.40)15,953.76923009303,294.75 108.00 0.00 3,402.75926009230.00 4,768.82 0.00 4,768.82926009324,940.49 0.00 0.00 4,940.49UW All Accounts 0.00 37,568,661.45 (37,568,661.45)0.00
SUZ-W-20-02IPUC DR 1AttachmentPage 213 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jun 30, 2020
Run on 10/09/20 at 06:45 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 471,839,568.95 1,490,041.27 (526,253.14)472,803,357.0810600000Cnstrction Csts Not Classified 21,437,880.99 2,118,838.93 (911,639.01)22,645,080.9110700000Construction work in progress 10,126,508.35 3,896,639.70 (3,233,205.73)10,789,942.3210750000CWIP – Suspense 118,993.83 13,907.20 (74,558.13)58,342.9010800000Utility Accumulated Depr (134,630,521.46)520,309.68 (841,203.47)(134,951,415.25)10810000 Retirement work in progress 650,435.47 54,602.22 (369,781.26)335,256.4310900000Accumulated Cost of Removal 2,345,093.67 859.01 0.00 2,345,952.6811100000Utility Accumulated Depr -CIAC (42,824,250.49)0.00 (258,162.29)(43,082,412.78)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (224,167.18)474.00 (2,200.00)(225,893.18)12100000 Non-Utility Property 7,553.83 0.00 0.00 7,553.8313120000Collections41,000.00 0.00 0.00 41,000.0013501000Working Funds 0.00 0.00 0.00 0.0014200000Customer AR - CC&B 1,479,325.95 599,961.34 0.00 2,079,287.2914201000AR Cash Accrual (704,796.84)0.00 (340,555.66)(1,045,352.50)14309000 Accounts Receivable-Other 9,894.10 0.00 (4,947.24)4,946.8614400000Provision Uncllctble Acct (Cr)(441,591.08)0.00 (109,064.24)(550,655.32)14605000 IC Money Pool Receivable 0.02 776,043.92 (776,043.94)0.0014606000Utility Money Pool Receivable (4,881,860.12)0.01 (1,093,815.10)(5,975,675.21)14610000 SW IC Receivable (net)(541,339.84)0.00 (60,296.71)(601,636.55)15000000 Capital&Maint Inv Nonexempt 151,384.36 2,599.50 0.00 153,983.8615010000348,729.45 0.00 0.00 348,729.4515020000Other Inventory 53,914.55 18.82 0.00 53,933.3715030000Chemical Inventory 68,201.19 8,702.17 (14,210.42)62,692.9416599000Prepaid Expenses-Other 41,000.00 0.00 (10,250.00)30,750.0017300000Unbilled Revenue 5,479,017.00 1,163,646.00 0.00 6,642,663.0018300000Prelim Survey and Inv. Chrgs 1,259,268.68 147,175.35 (1,013.54)1,405,430.4918404000Clearing - Capital Work Order 298.00 0.12 (300.73)(2.61)18609000 2,212,935.76 3,688.96 0.00 2,216,624.72186200001,960,546.86 637,116.00 0.00 2,597,662.8618621000Dfrrd Relocation Exp - Approve 6,840.10 0.00 (977.15)5,862.95186230001,198,201.16 1,362.32 0.00 1,199,563.4818625000Deferred Pwr Costs - Approved 0.89 0.00 0.00 0.8918633000Deferred AFUDC Equity 75,688.83 3,784.20 0.00 79,473.0318650000(531,953.82)0.00 (4,647.39)(536,601.21)18653000 (14,951.06)0.00 (2,852.92)(17,803.98)18680000 Deferred rate charges (0.04)6,853.88 0.00 6,853.8418698000Other Reg Assets- Acquisitions 447,461.61 2,129.03 (1,400.00)448,190.6418699000Other Regulatory Assets 62,170.02 20,702.89 (2,046.00)80,826.9118714000676,383.30 3,441.37 0.00 679,824.6719010000Def. Federal Inc Taxes- Other (125,724.59)0.00 (5,378.00)(131,102.59)19012000 Def State Income Taxes- Other 50,789.37 5,647.00 0.00 56,436.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019017000Def Fed NOL Tax Benefit 8,970.29 0.00 0.00 8,970.2919101000Def. FIT-FAS109 ITC 96,453.40 0.00 (844.20)95,609.2019103000Def. FIT-F71/F109 G/U ITC 45,256.56 0.00 (297.48)44,959.0819131000Def.SIT-FAS109 ITC 43,743.52 0.00 (224.41)43,519.1119132000Def. SIT-F71/F109 G/U ITC 32,619.44 0.00 (23.77)32,595.6720100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (82,146,318.89)0.00 (541,339.84)(82,687,658.73)21600000 RE - Cumulated Income (116,310,531.11)0.00 0.00 (116,310,531.11)21800000 AOCI - Pension 7,497,766.79 0.00 0.00 7,497,766.7921805000AOCI - PBOP (1,312,855.03)0.00 0.00 (1,312,855.03)23200000 Accounts Payable (2,180,632.60)832,628.97 (445,200.81)(1,793,204.44)23210000 Accounts Payable Reversing (268,871.71)1,284.99 (772,597.83)(1,040,184.55)23211000 (281,808.71)277,151.31 (18,258.89)(22,916.29)23220000 AP - Inventory Accrued 0.00 0.00 (254.89)(254.89)23230000 AP - Lease Clearing 194.88 184.44 (173.69)205.6323250000AP - SNA affiliates 0.00 0.00 (637,116.00)(637,116.00)23601000 Property Taxes Accrued (1,740,903.08)775,989.98 0.00 (964,913.10)23610000 Franchise taxes Accrued (84,305.33)82,424.08 (83,284.44)(85,165.69)23641000 Federal Income Tax Accrued (4,601,478.86)0.00 (136,722.00)(4,738,200.86)23651000 State Income Tax Accrued (5,551,528.00)0.00 (45,921.00)(5,597,449.00)23661000 FICA Tax Accrued (8,283.89)3,315.24 0.00 (4,968.65)23662000 (95.89)95.89 0.00 0.0023663000(2,025.04)932.02 0.00 (1,093.02)23667000 FICA Tax Accrued – Deferral (70,840.88)0.00 (21,191.39)(92,032.27)23670000 Sales & Use Taxes Accrued (40,564.77)4,260.84 (5,029.57)(41,333.50)23699000 Other Accrued Taxes 7,871.46 0.00 (25,741.28)(17,869.82)23711000 Accrued Interest 0.04 0.00 0.00 0.0424205000Accrued - Payroll (587,708.90)237,008.70 0.00 (350,700.20)24211000 Accrued Insurance (210,224.89)30,757.49 (3,240.39)(182,707.79)24213000 Accrued IBNR (217,946.63)0.00 (292,611.52)(510,558.15)24215000 Accrued - Power (303,256.07)0.00 (165,326.42)(468,582.49)24245000 Accrued - Vacation (48,763.00)0.00 0.00 (48,763.00)24246000 Accrued - Bonus (161,495.00)0.00 (32,299.00)(193,794.00)24247000 Accrued - Employee Related (5,004.09)0.00 (711.50)(5,715.59)24248000 Accr - Employee Related Other (10,601.51)16,389.75 (23,858.34)(18,070.10)24299000 Accrued Other 0.00 0.00 0.00 0.0024301000Employee W/hg-401K 29,802.19 58,900.88 (88,747.75)(44.68)
SUZ-W-20-02IPUC DR 1AttachmentPage 214 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jun 30, 2020
Run on 10/09/20 at 06:45 PM Style: UWGNEBS
Period Beginning Ending
25200000 Advances for Construction (5,132,964.54)0.00 (296.35)(5,133,260.89)25200001 CWIP non-taxable advances 602,353.52 0.00 0.00 602,353.5225201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (2,129,402.00)0.00 0.00 (2,129,402.00)25316000 (4,414,304.63)0.00 0.00 (4,414,304.63)25317000 (220,735.87)0.00 (623.83)(221,359.70)25340000 PBOP Liability - Trustee (2,759,787.84)29,429.67 0.00 (2,730,358.17)25380000 Other Deferred Credits (5,489.08)158.57 0.00 (5,330.51)25390000 Accrued SE LTIP (15,029.17)13,722.00 0.00 (1,307.17)25402000 DefRegLiab F71/F109-Fed:ITC (218,070.92)1,389.86 0.00 (216,681.06)25500000 Deferred ITC (547,294.00)4,020.00 0.00 (543,274.00)25501000 Deferred State ITC Idaho 650,000.00 0.00 0.00 650,000.0026200000Injuries and Damages Reserve (216,377.38)0.00 (55,494.99)(271,872.37)26310000 Pension Accrued (7,217,141.96)0.00 (70,701.00)(7,287,842.96)27100000 Contribution in Aid of Cnstrct (122,171,855.87)0.00 0.00 (122,171,855.87)27100001 CWIP non-taxable CIAC 84,329.97 0.00 0.00 84,329.9727100002In Service non-taxable CIAC (83,152.85)0.00 0.00 (83,152.85)27101000 Taxable CIAC - Serv Laterals (14,634,361.35)0.00 (379,967.05)(15,014,328.40)27101001 CWIP taxable CIAC (5,821,439.53)582,465.78 (220,537.11)(5,459,510.86)27101002 In Service taxable CIAC (220,287.90)91,345.00 (277,760.13)(406,703.03)27110000 42,824,250.49 258,162.29 0.00 43,082,412.7828100000Def. FIT- Accelerated Amort 1,687.00 337.00 0.00 2,024.0028203000Def. FIT-MACRS (7,215,864.97)0.00 (57,200.00)(7,273,064.97)28206000 Def. FIT- OCI Pension/PBOP 1,651,644.40 0.00 0.00 1,651,644.4028211000Def. FIT Benefit on DSIT 392,683.59 0.00 0.00 392,683.5928300000Def. FIT-Other (215,003.19)0.00 (144,864.00)(359,867.19)28301000 Def. FIT-Tank Painting (369,674.00)0.00 (123,621.00)(493,295.00)28302000 Def. FIT-Rate Expenses (4,572.00)0.00 (1,340.00)(5,912.00)28303000 Def. FIT-Deferred Charges (214,746.35)0.00 (703.00)(215,449.35)28304000 Def. FIT-Relocation Expense (5,890.00)191.00 0.00 (5,699.00)28305000 Def. FIT-M_S Fees 23,642.14 0.00 0.00 23,642.1428306000Def. FIT-Pensions (842,847.10)13,820.00 0.00 (829,027.10)28307000 Def. FIT-PEBOP 624,502.85 0.00 (7,987.00)616,515.8528308000Def. FIT-Cost of Removal (1,195,024.75)0.00 (6,781.00)(1,201,805.75)28310000 Def. FIT-Uncollectibles 133,679.00 21,317.00 0.00 154,996.0028311000Def. FIT-Injuries and Damages 314,566.00 68,040.00 0.00 382,606.0028312000Def. FIT - AFUDC Equity (716,991.26)0.00 (3,784.20)(720,775.46)28313000 Def. FIT - AFUDC Equity GU (494,703.78)0.00 (805.32)(495,509.10)28314000 (620,690.41)0.00 0.00 (620,690.41)28350000 Def. SIT- Other (78,349.18)0.00 (27,823.00)(106,172.18)28353000 Def. SIT - Tank Painting (101,756.00)0.00 (43,798.00)(145,554.00)28354000 Def. SIT-Pensions (175,948.00)4,896.00 0.00 (171,052.00)28355000 Def. SIT-Post Retrmnt Benefits 301,936.72 0.00 (2,830.00)299,106.7228356000Def. SIT-AFUDC Equity (211,556.19)0.00 0.00 (211,556.19)28357000 Def. SIT-Excess Depreciation (678,733.08)0.00 (22,786.00)(701,519.08)28358000 Def. SIT- Cost of Removal (287,448.71)0.00 (2,403.00)(289,851.71)28359000 Def. SIT- Relocation (558.00)68.00 0.00 (490.00)28360000 Def. SIT- OCI Pension/PBOP 560,916.84 0.00 0.00 560,916.842836300013,523.04 0.00 0.00 13,523.0428364000Def. SIT - AFUDC Equity GU (111,831.53)197.00 0.00 (111,634.53)28365000 (109,100.24)0.00 0.00 (109,100.24)28405000 3,542,443.34 0.00 0.00 3,542,443.34284060001,303,798.29 122.00 0.00 1,303,920.292840800048,989.61 43.00 0.00 49,032.6140105461(4,030,891.71)0.00 (1,734,776.43)(5,765,668.14)40106461 Meter Sale-Residential facili (4,847,278.50)0.00 (925,110.41)(5,772,388.91)40110461 (2,426,785.12)0.00 (805,732.42)(3,232,517.54)40111461 Meter Sale-Commercial facility (1,042,841.31)0.00 (176,473.41)(1,219,314.72)40120461 (12,797.11)0.00 (2,586.55)(15,383.66)40121461 Meter Sale-public auth fac (9,125.22)0.00 (1,384.19)(10,509.41)40130474 Surcharges (9,894.50)0.00 (282.70)(10,177.20)40136461 (36,211.57)0.00 (156.44)(36,368.01)40137461 (53,877.76)0.00 (826.39)(54,704.15)40140462 Private Fire protection facili (488,336.46)0.00 (93,583.88)(581,920.34)40145463 Public Fire protection facilit (3,535.94)0.00 0.00 (3,535.94)40200471 Miscellaneous service revenue (7,480.00)0.00 (540.00)(8,020.00)40245471 Turn on fees (5,395.00)0.00 (385.00)(5,780.00)40300474 (2,135,226.00)0.00 (1,193,361.00)(3,328,587.00)40301474 Reg Unbill facility charge rev 51,889.00 29,715.00 0.00 81,604.0050000000Payroll Clearing 0.00 699,730.86 (699,730.86)0.0050100600Supv Lbr-SOS Ops Sup & Eng 12,676.67 4,787.81 (1,100.22)16,364.2650100601Supv Lbr-SOS Ops Lbr & Exp 22,891.34 3,688.71 (642.31)25,937.7450100614Supv Lbr-SOS Maint Wlls&Spr 6,172.87 0.00 0.00 6,172.87501006205,415.05 1,158.55 0.00 6,573.60501006221,568.77 0.00 0.00 1,568.7750100624Supv Lbr-Pump Ops Lbr & Exp 36,307.58 11,012.13 0.00 47,319.7150100630(520.89)0.00 0.00 (520.89)50100633 Supv Lbr-Pump Maint Equip 654.97 0.00 0.00 654.9750100640(885.52)0.00 0.00 (885.52)50100642 25,367.49 7,331.17 0.00 32,698.66501006430.00 1,047.95 0.00 1,047.95501006501,116.42 0.00 0.00 1,116.42
SUZ-W-20-02IPUC DR 1AttachmentPage 215 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jun 30, 2020
Run on 10/09/20 at 06:45 PM Style: UWGNEBS
Period Beginning Ending
50100670 Supv Lbr-T&D Maint Sup &Eng (286.49)0.00 0.00 (286.49)50100673 Supv Lbr-T&D Maint - Main 126.77 0.00 0.00 126.7750100675Supv Lbr-T&D Maint - Services 10,127.69 8,276.60 0.00 18,404.2950100901Supv Lbr-Cust Acct Suprvsn 5,561.72 7,028.32 (267.28)12,322.7650100903Supv Lbr-Cust Acct Rcrds&Coll 82,218.67 13,755.37 (369.89)95,604.1550100920Supv Lbr-A&G Ops Salaries 1,111,289.22 223,332.02 (25,823.78)1,308,797.4650105600Drct Lbr-SOS Ops Sup & Eng 2,634.00 0.00 (1,230.00)1,404.0050105611Drct Lbr-SOS Maint Strctrs 7,210.61 0.00 0.00 7,210.6150105622130.92 0.00 0.00 130.9250105624Drct Lbr-Pump Ops Lbr & Exp 319,605.05 83,497.27 (5,907.41)397,194.9150105631Drct Lbr-Pump Maint Strctrs 1,796.79 0.00 0.00 1,796.7950105632Drct Lbr-Pump Maint Pwr Prd 100.41 0.00 0.00 100.4150105633Drct Lbr-Pump Maint Equip 25,971.05 0.00 0.00 25,971.0550105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 174,316.43 66,173.31 0.00 240,489.7450105643Drct Lbr-Wtr Tmt Ops Misc Exp 1,267.20 0.00 0.00 1,267.2050105651Drct Lbr-Wtr Tmt Maint Strct 2,043.70 0.00 0.00 2,043.7050105652Drct Lbr-Wtr Tmt Maint Equip 5,613.67 0.00 0.00 5,613.6750105662Drct Lbr-T&D Ops Line Ex 84,915.92 162.86 0.00 85,078.7850105663Drct Lbr-T&D Ops Meter Exp 29,008.29 238.96 (81.43)29,165.8250105664Drct Lbr-T&D Ops Cust instl 485.12 0.00 0.00 485.1250105665Drct Lbr-T&D Ops Misc Ex 24,929.87 6,189.03 0.00 31,118.9050105673Drct Lbr-T&D Maint - Main 37,020.13 0.00 0.00 37,020.1350105675Drct Lbr-T&D Maint - Services 330,461.88 86,283.88 (6,669.34)410,076.4250105676Drct Lbr-T&D Maint - Meters 8,742.53 0.00 0.00 8,742.5350105677Drct Lbr-T&D Maint - Hydrants 7,507.11 0.00 0.00 7,507.1150105902Drct Lbr-Cust Acct Mtr Rdng 111,072.85 19,547.70 (468.40)130,152.1550105903Drct Lbr-Cust Acct Rcrds&Coll 281,076.14 70,525.43 (4,856.13)346,745.4450105920Drct Lbr-A&G Ops Salaries 459,231.66 121,540.37 (22,506.59)558,265.4450105932Drct Lbr-A&G Maint Plnt 385.90 0.00 0.00 385.9050110600S L T-SOS Ops Sup & Eng 5,398.82 1,119.37 0.00 6,518.1950120624S L T out-Pump Ops Lbr & Exp 2,018.57 0.00 (221.94)1,796.6350120660S L T out-T&D Ops Sup&Eng 6,275.41 0.00 (811.35)5,464.0650120901S L T out-Cust Acct Suprvsn 173.36 0.00 (19.50)153.8650120920S L T out-A&G Ops Salaries (620,648.21)6,184.72 (121,794.55)(736,258.04)50125665 D L T out-T&D Ops Misc Ex (24,929.87)0.00 (6,189.03)(31,118.90)50125903 103.84 0.00 (14.53)89.3150125920D L T out-A&G Ops Salaries (428,891.31)20,685.21 (112,990.57)(521,196.67)50300611 Material-SOS Maint Strctrs 4,011.61 3,948.90 0.00 7,960.5150300624Material-Pump Ops Lbr & Exp 4,333.75 3,162.40 (863.18)6,632.9750300631Material-Pump Maint Strctrs 1,261.05 16.94 0.00 1,277.9950300632Material-Pump Maint Pwr Prd 914.01 0.00 0.00 914.0150300633Material-Pump Maint Eq 7,915.57 728.48 0.00 8,644.0550300642Material-Wtr Tmt Ops Lbr&Exp 11,487.27 1,375.10 0.00 12,862.3750300651Material-Wtr Tmt Maint Strct 5,794.35 14.04 0.00 5,808.3950300652Material-Wtr Tmt Maint Equip 2,082.39 0.00 0.00 2,082.3950300662Material-T&D Ops Line Ex 371.48 0.00 0.00 371.4850300663Material-T&D Ops Meter Exp 25.52 0.00 0.00 25.5250300665Material-T&D Ops Misc Ex 9,488.31 1,266.25 0.00 10,754.5650300672Material-T&D Maint Rsrvrs&Stn 28.50 0.00 0.00 28.5050300673Material-T&D Maint - Main 12,110.21 870.02 0.00 12,980.2350300675Material-T&D Maint - Services 12,247.34 4,658.50 (90.52)16,815.3250300677Material-T&D Maint - Hydrants 7,768.86 597.73 0.00 8,366.5950300902Material-Cust Acct Mtr Rdng 117.03 0.00 0.00 117.0350300903Material-Cust Acct Rcrds&Coll 939.90 262.38 0.00 1,202.2850300932Material-A&G Maint Plnt 3,085.66 2,567.25 (82.92)5,569.9950310603Rent-SOS Ops Misc 72.18 0.00 0.00 72.1850310604Rent-SOS Ops 591.90 0.00 0.00 591.9050310624Rent-Pump Ops Lbr & Exp 56.16 0.00 0.00 56.1650310921Rent-A&G Ops Off Suppl&Exp 2,877.81 685.03 0.00 3,562.8450310931Rent-A&G Ops 868.45 173.69 0.00 1,042.1450400601Out Servs-SOS Ops Lbr & Exp 1,459.12 0.00 0.00 1,459.12504006242,789.08 2,156.07 0.00 4,945.1550400631Out Servs-Pump Maint Strctrs 6,009.67 69.00 0.00 6,078.6750400632Out Servs-Pump Maint Pwr Prd 25,361.59 37.00 0.00 25,398.5950400633Out Servs-Pump Maint Eq 24,460.62 6,592.57 0.00 31,053.1950400635Out Servs-Wtr Tmt Lab Testing 24,863.90 7,953.60 0.00 32,817.5050400642170.00 540.00 0.00 710.005040064317,014.97 4,605.14 0.00 21,620.1150400651Out Servs-Wtr Tmt Maint Strct 5,748.85 581.39 0.00 6,330.2450400652Out Servs-Wtr Tmt Maint Equip 51.82 15,986.00 0.00 16,037.8250400662Out Servs-T&D Ops Line Ex 19,387.22 3,077.62 0.00 22,464.8450400665Out Servs-T&D Ops Misc Ex 0.00 2,897.18 0.00 2,897.185040067220,392.00 0.00 0.00 20,392.0050400673Out Servs-T&D Maint - Main 69.00 0.00 0.00 69.00504006754,885.67 1,973.34 0.00 6,859.0150400902Out Servs-Cust Acct Mtr Rdng 36,809.31 132.30 0.00 36,941.615040090333,087.11 2,898.60 (616.49)35,369.2250400905Out Servs-Cust Acct Misc Exp 3,965.02 263.37 0.00 4,228.395040092024,209.82 4,126.66 (98.21)28,238.275040092198.21 3,047.59 (190.02)2,955.7850400923Out Servs-A&G Ops 40,727.51 9,082.69 0.00 49,810.2050400932Out Servs-A&G Maint Plnt 2,994.83 151.12 0.00 3,145.95
SUZ-W-20-02IPUC DR 1AttachmentPage 216 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jun 30, 2020
Run on 10/09/20 at 06:45 PM Style: UWGNEBS
Period Beginning Ending
50605602 Prchsd Wtr-SOS Ops 170,270.01 10,000.00 0.00 180,270.0150610623621,078.25 197,160.06 0.00 818,238.3150610665Prchsd Pwr-T&D Ops Misc Ex 115,717.24 33,147.72 0.00 148,864.9650620626Utilities-Pump Ops Misc Exp 2,187.76 250.54 0.00 2,438.3050620633Utilities-Pump Maint Eq 633.81 54.08 0.00 687.8950620651Utilities-Wtr Tmt Maint Strct 13,111.51 953.86 0.00 14,065.3750620665Utilities-T&D Ops Misc Exp 5,263.38 810.80 0.00 6,074.1850620921Utilities-A&G Ops Off Suppl 8,394.82 1,019.68 0.00 9,414.5050620930Utilities-A&G Misc 2,835.38 250.45 0.00 3,085.83506256436,972.00 504.00 0.00 7,476.0050635614Chmcals-SOS Maint Wlls&Spr 11,992.92 0.00 0.00 11,992.92506356401,411.17 516.24 0.00 1,927.415063564190,052.20 34,525.19 0.00 124,577.39506356420.00 1,027.11 0.00 1,027.1150635652Chmcals-Wtr Tmt Maint Equip 0.00 657.20 0.00 657.20506359210.00 437.96 0.00 437.9650645000Trnsprt Cst-ES 312,815.24 66,773.03 (209.58)379,378.69506456001,673.25 342.43 0.00 2,015.68506456011,811.48 303.57 0.00 2,115.0550645611Trnsprt Cst-SOS Maint Strctrs 707.87 0.00 0.00 707.8750645614418.73 0.00 0.00 418.7350645620430.02 104.27 0.00 534.2950645622316.32 0.00 0.00 316.325064562429,116.00 7,898.18 0.00 37,014.1850645631Trnsprt Cst-Pump Maint Strctrs 262.78 0.00 0.00 262.78506456328.26 0.00 0.00 8.2650645633Trnsprt Cst-Pump Maint Eq 3,379.63 0.00 0.00 3,379.635064564215,712.90 5,051.79 0.00 20,764.6950645643Trnsprt Cst-Wtr Tmt Ops Misc 129.97 43.23 0.00 173.2050645650Trnsprt Cst-Wtr Tmt Maint Sprv 114.51 0.00 0.00 114.5150645651Trnsprt Cst-Wtr Tmt Maint Strc 376.64 0.00 0.00 376.6450645652Trnsprt Cst-Wtr Tmt Maint Eq 784.91 0.00 0.00 784.9150645660Trnsprt Cst-T&D Ops Sup&Eng 526.86 0.00 0.00 526.8650645662Trnsprt Cst-T&D Ops Line Ex 8,840.72 6.71 0.00 8,847.43506456633,319.11 29.21 0.00 3,348.3250645664Trnsprt Cst-T&D Ops Cust Instl 49.75 0.00 0.00 49.7550645673Trnsprt Cst-T&D Maint - Main 4,788.35 0.00 0.00 4,788.355064567522,878.11 8,614.33 0.00 31,492.4450645676Trnsprt Cst-T&D Maint - Meters 853.11 0.00 0.00 853.1150645677845.96 0.00 0.00 845.9650645901Trnsprt Cst-Cust Acct Suprvsn 2,025.81 427.48 0.00 2,453.2950645902Trnsprt Cst-Cust Acct Mtr Rdng 9,364.67 1,788.74 0.00 11,153.415064590329,187.53 6,970.13 0.00 36,157.6650645920Trnsprt Cst-A&G Salaries 41,102.29 8,264.73 0.00 49,367.0250645932Trnsprt Cst-A&G Maint Plnt 45.92 0.00 0.00 45.9250646000Transportation Cost -Trnsfrred (312,815.24)0.00 (66,563.45)(379,378.69)50650600 385.92 0.00 (187.58)198.3450650624110.00 0.00 0.00 110.0050650626Office Exp-Pump Ops Misc Exp 6,244.33 1,084.62 0.00 7,328.9550650642591.65 15.89 0.00 607.5450650650Office Exp-Wtr Tmt Maint Sprv 600.00 0.00 0.00 600.0050650661Office Exp-T&D Ops Strg Faclt 9,549.73 2,785.73 0.00 12,335.4650650662Office Exp-T&D Ops Line Ex 2,954.78 598.76 0.00 3,553.5450650665Office Exp-T&D Ops Misc Ex 6,831.33 387.96 (3,142.99)4,076.3050650673Office Exp-T&D Maint - Main 185.08 0.00 0.00 185.0850650675Office Exp-T&D Maint-Services 549.35 40.49 (356.35)233.495065090337,399.81 4,581.46 0.00 41,981.2750650905Office Exp-Cust Acct Misc Exp 330.85 239.76 0.00 570.6150650920Office Exp-A&G Ops Salaries 13,017.74 2,440.48 0.00 15,458.2250650921Office Exp-A&G Ops Off Suppl 62,128.68 12,335.35 (12,343.92)62,120.115065092359,800.00 11,500.00 0.00 71,300.0050650930Office Exp-A&G Ops Misc Gen 19,151.75 5,059.34 (1,028.53)23,182.5650650932Office Exp-A&G Maint Plnt 8,955.91 1,065.06 0.00 10,020.9750651660Advertising Exp-A&G 52,170.95 13,820.96 0.00 65,991.9150655603Misc Exp-SOS Ops Misc 620.37 0.00 0.00 620.3750655614Misc Exp-SOS Maint Wlls&Spr 50.00 0.00 0.00 50.0050655631Misc Exp-Pump Maint Strctrs 73,890.45 14,992.26 0.00 88,882.7150655651Misc Exp-Wtr Tmt Maint Strct 1,412.50 0.00 0.00 1,412.5070100403Depreciation - Utility Plant 4,049,162.52 839,703.73 0.00 4,888,866.2570203408Real Estate Tax 804,978.56 160,818.85 0.00 965,797.4170250408Payroll Taxes 261,861.28 52,598.52 (91.81)314,367.99708004301,717,746.72 339,902.77 0.00 2,057,649.4970900419Interest income (18,352.95)0.00 (3,688.96)(22,041.91)71000431 Other interest (11,219.74)0.00 (1,127.53)(12,347.27)71010431 Other interest – Regulatory 3,119.15 623.83 0.00 3,742.9871051419AFUDC Debt (180,545.95)0.00 (9,027.03)(189,572.98)71052419 AFUDC Equity (360,422.81)0.00 (18,020.59)(378,443.40)71200422 Gain - Disposition of Property 7,651.54 0.00 0.00 7,651.5471251418Misc Non Oper Rental Income (21,262.15)0.00 (4,252.43)(25,514.58)71253426 Non Recoverable (712,249.54)28,761.88 (127,195.06)(810,682.72)71255406 Amort of Util Plt Acquis Adj 8,630.00 2,200.00 (474.00)10,356.0071257426136,983.76 27,396.75 0.00 164,380.51
SUZ-W-20-02IPUC DR 1AttachmentPage 217 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jun 30, 2020
Run on 10/09/20 at 06:45 PM Style: UWGNEBS
Period Beginning Ending
80100409 Current-federal 988,604.00 136,722.00 0.00 1,125,326.0080150409Current-state 337,659.00 45,921.00 0.00 383,580.0080200410(481,596.00)243,490.00 0.00 (238,106.00)80250410 Deferred-State Income taxes (158,029.00)88,789.00 0.00 (69,240.00)80400411 Investment Tax Cr,amortization (20,100.00)0.00 (4,020.00)(24,120.00)90400904 80,908.26 14,142.64 (261.47)94,789.4390405904(26,119.92)109,064.24 0.00 82,944.32908509231,415,774.94 241,829.71 (27,206.44)1,630,398.21908904266,337.15 6,811.35 (131.49)13,017.0190950000F B T-ES (1,401,047.21)410.20 (258,066.13)(1,658,703.14)90950600 F B T-SOS Ops Sup & Eng 8,649.03 1,508.42 0.00 10,157.4590950601F B T-SOS Ops Lbr & Exp 9,749.42 1,337.39 0.00 11,086.8190950611F B T-SOS Maint Strctrs 3,929.60 0.00 0.00 3,929.6090950614F B T-SOS Maint Wlls&Spr 2,746.47 0.00 0.00 2,746.4790950620F B T-Pump Ops Sup & Eng 2,197.02 459.38 0.00 2,656.4090950622F B T-Pump Ops Pwr Prd Lbr 1,785.73 0.00 0.00 1,785.7390950624F B T-Pump Ops Lbr & Exp 150,272.38 34,795.03 0.00 185,067.4190950631F B T-Pump Maint Strctrs 1,412.37 0.00 0.00 1,412.379095063241.99 0.00 0.00 41.9990950633F B T-Pump Maint Eq 18,537.49 0.00 0.00 18,537.4990950642F B T-Wtr Tmt Ops Lbr&Exp 80,769.95 22,255.47 0.00 103,025.4290950643F B T-Wtr Tmt Ops Misc Exp 577.40 190.45 0.00 767.8590950650F B T-Wtr Tmt Maint Sup&Eng 508.69 0.00 0.00 508.6990950651F B T-Wtr Tmt Maint Strct 2,056.18 0.00 0.00 2,056.1890950652F B T-Wtr Tmt Maint Equip 4,321.70 0.00 0.00 4,321.7090950660F B T-T&D Ops Sup&Eng 3,558.41 0.00 0.00 3,558.4190950662F B T-T&D Ops Line Ex 50,091.60 29.60 0.00 50,121.2090950663F B T-T&D Ops Meter Exp 18,919.04 128.69 0.00 19,047.7390950664F B T-T&D Ops Cust Instl 221.04 0.00 0.00 221.0490950673F B T-T&D Maint - Main 26,768.56 0.00 0.00 26,768.5690950675F B T-T&D Maint - Services 107,951.92 37,950.00 0.00 145,901.9290950676F B T-T&D Maint - Meters 4,912.36 0.00 0.00 4,912.3690950677F B T-T&D Maint - Hydrants 4,863.22 0.00 0.00 4,863.2290950901F B T-Cust Acct Suprvsn 10,530.82 1,883.21 0.00 12,414.0390950902F B T-Cust Acct Mtr Rdng 48,141.35 7,880.21 0.00 56,021.5690950903F B T-Cust Acct Rcrds&Coll 151,850.98 30,706.53 0.00 182,557.5190950920F B T-A&G Salaries 223,876.63 36,409.88 0.00 260,286.5190950932F B T-A&G Maint Plnt 241.48 0.00 0.00 241.4891400924Liability Insurance-A&G Ops 50,373.73 277,983.08 0.00 328,356.819146092531,113.72 80,764.32 0.00 111,878.0491500926Pension-A&G Ops 216,521.26 43,304.25 0.00 259,825.519155092672,508.34 14,501.67 0.00 87,010.0191700926692,731.63 46,187.46 (3,466.83)735,452.2691800926126,310.99 23,858.34 0.00 150,169.3391850000Other Employee Benefits-ES 4,881.86 2,258.14 0.00 7,140.00918609266,249.18 334.58 (36.29)6,547.479190092859,719.57 0.00 0.00 59,719.57920529304,885.75 977.15 0.00 5,862.909205367223,236.98 4,647.39 0.00 27,884.379206493014,951.06 2,852.92 0.00 17,803.9892200620327.97 327.97 (327.97)327.97922006241,180.17 171.59 0.00 1,351.76922006260.00 2,743.28 0.00 2,743.2892200633Uni&Sfty Eq-Pump Maint Eq 84.70 0.00 0.00 84.7092200642951.97 0.00 0.00 951.9792200652Uni&Sfty Eq-Wtr Tmt Maint Eq 12.33 0.00 0.00 12.3392200665Uni&Sfty Eq-T&D Ops Misc Ex 0.00 165.31 0.00 165.3192200673Uni&Sfty Eq-T&D Maint - Main 277.98 0.00 0.00 277.98922006753,527.91 601.25 0.00 4,129.1692200902137.69 0.00 0.00 137.6992200903845.79 0.00 0.00 845.799220092121,833.99 4,460.16 (2,577.25)23,716.90922009309,906.57 2,337.33 (1,308.63)10,935.2792200932Uni&Sfty Eq-A&G Maint Plnt 15,953.76 3,553.77 (3,553.77)15,953.76923009303,402.75 237.95 0.00 3,640.70926009234,768.82 5,164.82 0.00 9,933.64926009324,940.49 0.00 0.00 4,940.49UW All Accounts 0.00 19,979,372.14 (19,979,372.15)0.00
SUZ-W-20-02IPUC DR 1AttachmentPage 218 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jul 31, 2020
Run on 10/09/20 at 06:47 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 472,803,357.08 294,858.22 (385.98)473,097,829.3210600000Cnstrction Csts Not Classified 22,645,080.91 1,421,935.70 (283,001.82)23,784,014.7910700000Construction work in progress 10,789,942.32 3,216,605.53 (2,484,112.09)11,522,435.7610750000CWIP – Suspense 58,342.90 5,429.60 (43,149.80)20,622.7010800000Utility Accumulated Depr (134,951,415.25)4,885.25 (832,449.48)(135,778,979.48)10810000 Retirement work in progress 335,256.43 72,817.47 (20,234.33)387,839.5710900000Accumulated Cost of Removal 2,345,952.68 18,879.42 0.00 2,364,832.1011100000Utility Accumulated Depr -CIAC (43,082,412.78)0.00 (259,211.73)(43,341,624.51)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (225,893.18)474.00 (2,200.00)(227,619.18)12100000 Non-Utility Property 7,553.83 0.00 0.00 7,553.8313120000Collections41,000.00 0.00 0.00 41,000.0013501000Working Funds 0.00 0.00 0.00 0.0014200000Customer AR - CC&B 2,079,287.29 1,558,963.00 0.00 3,638,250.2914201000AR Cash Accrual (1,045,352.50)0.00 (616,997.04)(1,662,349.54)14309000 Accounts Receivable-Other 4,946.86 0.00 (3,298.16)1,648.7014400000Provision Uncllctble Acct (Cr)(550,655.32)0.00 (107,334.50)(657,989.82)14605000 IC Money Pool Receivable 0.00 508,742.64 (508,742.63)0.0114606000Utility Money Pool Receivable (5,975,675.21)0.00 (65,244.60)(6,040,919.81)14610000 SW IC Receivable (net)(601,636.55)93,186.79 0.00 (508,449.76)15000000 Capital&Maint Inv Nonexempt 153,983.86 0.00 (868.18)153,115.6815010000348,729.45 0.00 0.00 348,729.4515020000Other Inventory 53,933.37 0.00 (3,543.17)50,390.2015030000Chemical Inventory 62,692.94 22,015.38 (29,082.36)55,625.9616599000Prepaid Expenses-Other 30,750.00 0.00 (10,250.00)20,500.0017300000Unbilled Revenue 6,642,663.00 1,000,187.00 0.00 7,642,850.0018300000Prelim Survey and Inv. Chrgs 1,405,430.49 134,139.72 (27,939.15)1,511,631.0618404000Clearing - Capital Work Order (2.61)0.09 (0.10)(2.62)18609000 2,216,624.72 3,695.11 0.00 2,220,319.83186200002,597,662.86 637,116.00 (9,175.01)3,225,603.8518621000Dfrrd Relocation Exp - Approve 5,862.95 0.00 (977.15)4,885.80186230001,199,563.48 1,598.90 0.00 1,201,162.3818625000Deferred Pwr Costs - Approved 0.89 0.00 0.00 0.8918633000Deferred AFUDC Equity 79,473.03 4,441.35 0.00 83,914.3818650000(536,601.21)0.00 (4,647.39)(541,248.60)18653000 (17,803.98)0.00 (2,856.16)(20,660.14)18680000 Deferred rate charges 6,853.84 6,735.75 0.00 13,589.5918698000Other Reg Assets- Acquisitions 448,190.64 11,432.50 0.00 459,623.1418699000Other Regulatory Assets 80,826.91 0.00 (46.00)80,780.9118714000679,824.67 13,430.96 0.00 693,255.6319010000Def. Federal Inc Taxes- Other (131,102.59)64,674.00 0.00 (66,428.59)19012000 Def State Income Taxes- Other 56,436.37 17,170.00 0.00 73,606.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019017000Def Fed NOL Tax Benefit 8,970.29 0.00 0.00 8,970.2919101000Def. FIT-FAS109 ITC 95,609.20 0.00 (844.20)94,765.0019103000Def. FIT-F71/F109 G/U ITC 44,959.08 0.00 (297.48)44,661.6019131000Def.SIT-FAS109 ITC 43,519.11 0.00 (224.41)43,294.7019132000Def. SIT-F71/F109 G/U ITC 32,595.67 0.00 (23.77)32,571.9020100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (82,687,658.73)0.00 0.00 (82,687,658.73)21600000 RE - Cumulated Income (116,310,531.11)0.00 0.00 (116,310,531.11)21800000 AOCI - Pension 7,497,766.79 0.00 0.00 7,497,766.7921805000AOCI - PBOP (1,312,855.03)0.00 0.00 (1,312,855.03)23200000 Accounts Payable (1,793,204.44)363,309.04 (466,229.87)(1,896,125.27)23210000 Accounts Payable Reversing (1,040,184.55)154,223.18 (20,351.32)(906,312.69)23211000 (22,916.29)0.00 0.00 (22,916.29)23220000 AP - Inventory Accrued (254.89)254.89 0.00 0.0023230000AP - Lease Clearing 205.63 184.44 (173.69)216.3823250000AP - SNA affiliates (637,116.00)637,116.00 0.00 0.0023601000Property Taxes Accrued (964,913.10)0.00 (160,818.85)(1,125,731.95)23610000 Franchise taxes Accrued (85,165.69)85,165.69 (155,430.17)(155,430.17)23641000 Federal Income Tax Accrued (4,738,200.86)0.00 (1,090,003.93)(5,828,204.79)23651000 State Income Tax Accrued (5,597,449.00)0.00 (374,593.82)(5,972,042.82)23661000 FICA Tax Accrued (4,968.65)0.00 (1,220.66)(6,189.31)23662000 0.00 0.00 (9.45)(9.45)23663000 (1,093.02)16.24 (97.05)(1,173.83)23667000 FICA Tax Accrued – Deferral (92,032.27)0.00 (39,652.95)(131,685.22)23670000 Sales & Use Taxes Accrued (41,333.50)11,077.91 (18,090.18)(48,345.77)23699000 Other Accrued Taxes (17,869.82)70,989.00 (27,419.06)25,700.1223711000Accrued Interest 0.04 0.00 0.00 0.0424205000Accrued - Payroll (350,700.20)0.00 (88,681.08)(439,381.28)24211000 Accrued Insurance (182,707.79)14,035.00 (284.00)(168,956.79)24213000 Accrued IBNR (510,558.15)0.00 0.00 (510,558.15)24215000 Accrued - Power (468,582.49)116,887.20 (69,076.57)(420,771.86)24225000 Accrued - Purchased Water 0.00 0.00 (368.25)(368.25)24245000 Accrued - Vacation (48,763.00)0.00 0.00 (48,763.00)24246000 Accrued - Bonus (193,794.00)0.00 (32,299.00)(226,093.00)24247000 Accrued - Employee Related (5,715.59)0.00 (774.95)(6,490.54)24248000 Accr - Employee Related Other (18,070.10)24,333.86 (24,422.33)(18,158.57)24299000 Accrued Other 0.00 0.00 0.00 0.00
SUZ-W-20-02IPUC DR 1AttachmentPage 219 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jul 31, 2020
Run on 10/09/20 at 06:47 PM Style: UWGNEBS
Period Beginning Ending
24306000 Employee withholding – PAC (50.00)10.00 (10.00)(50.00)25200000 Advances for Construction (5,133,260.89)4,440.00 0.00 (5,128,820.89)25200001 CWIP non-taxable advances 602,353.52 5,756.87 (4,440.00)603,670.3925201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (2,129,402.00)0.00 0.00 (2,129,402.00)25316000 (4,414,304.63)0.00 0.00 (4,414,304.63)25317000 (221,359.70)0.00 (623.83)(221,983.53)25340000 PBOP Liability - Trustee (2,730,358.17)29,429.67 0.00 (2,700,928.50)25380000 Other Deferred Credits (5,330.51)0.00 0.00 (5,330.51)25390000 Accrued SE LTIP (1,307.17)0.00 (2,971.76)(4,278.93)25402000 DefRegLiab F71/F109-Fed:ITC (216,681.06)1,389.86 0.00 (215,291.20)25500000 Deferred ITC (543,274.00)4,020.00 0.00 (539,254.00)25501000 Deferred State ITC Idaho 650,000.00 0.00 0.00 650,000.0026200000Injuries and Damages Reserve (271,872.37)22,162.90 0.00 (249,709.47)26310000 Pension Accrued (7,287,842.96)0.00 (2,818.00)(7,290,660.96)27100000 Contribution in Aid of Cnstrct (122,171,855.87)0.00 0.00 (122,171,855.87)27100001 CWIP non-taxable CIAC 84,329.97 87,450.00 (87,450.00)84,329.9727100002In Service non-taxable CIAC (83,152.85)0.00 (87,450.00)(170,602.85)27101000 Taxable CIAC - Serv Laterals (15,014,328.40)2,153.25 0.00 (15,012,175.15)27101001 CWIP taxable CIAC (5,459,510.86)106,804.64 (584,034.61)(5,936,740.83)27101002 In Service taxable CIAC (406,703.03)15,733.00 (81,083.00)(472,053.03)27110000 43,082,412.78 259,211.73 0.00 43,341,624.5128100000Def. FIT- Accelerated Amort 2,024.00 0.00 (2,024.00)0.0028203000Def. FIT-MACRS (7,273,064.97)0.00 (395,544.00)(7,668,608.97)28206000 Def. FIT- OCI Pension/PBOP 1,651,644.40 0.00 0.00 1,651,644.4028211000Def. FIT Benefit on DSIT 392,683.59 0.00 0.00 392,683.5928300000Def. FIT-Other (359,867.19)668,953.34 0.00 309,086.1528301000Def. FIT-Tank Painting (493,295.00)119,088.00 0.00 (374,207.00)28302000 Def. FIT-Rate Expenses (5,912.00)1,340.00 0.00 (4,572.00)28303000 Def. FIT-Deferred Charges (215,449.35)3,251.00 0.00 (212,198.35)28304000 Def. FIT-Relocation Expense (5,699.00)0.00 (1,146.00)(6,845.00)28305000 Def. FIT-M_S Fees 23,642.14 0.00 0.00 23,642.1428306000Def. FIT-Pensions (829,027.10)0.00 (57,739.00)(886,766.10)28307000 Def. FIT-PEBOP 616,515.85 38,625.00 0.00 655,140.8528308000Def. FIT-Cost of Removal (1,201,805.75)28,360.00 0.00 (1,173,445.75)28310000 Def. FIT-Uncollectibles 154,996.00 0.00 (16,212.00)138,784.0028311000Def. FIT-Injuries and Damages 382,606.00 0.00 (71,664.00)310,942.0028312000Def. FIT - AFUDC Equity (720,775.46)0.00 (4,441.35)(725,216.81)28313000 Def. FIT - AFUDC Equity GU (495,509.10)66,990.10 0.00 (428,519.00)28314000 (620,690.41)0.00 0.00 (620,690.41)28350000 Def. SIT- Other (106,172.18)170,583.10 0.00 64,410.9228353000Def. SIT - Tank Painting (145,554.00)42,192.00 0.00 (103,362.00)28354000 Def. SIT-Pensions (171,052.00)0.00 (20,457.00)(191,509.00)28355000 Def. SIT-Post Retrmnt Benefits 299,106.72 13,685.00 0.00 312,791.7228356000Def. SIT-AFUDC Equity (211,556.19)0.00 0.00 (211,556.19)28357000 Def. SIT-Excess Depreciation (701,519.08)0.00 (125,020.00)(826,539.08)28358000 Def. SIT- Cost of Removal (289,851.71)10,048.00 0.00 (279,803.71)28359000 Def. SIT- Relocation (490.00)0.00 (406.00)(896.00)28360000 Def. SIT- OCI Pension/PBOP 560,916.84 0.00 0.00 560,916.842836300013,523.04 0.00 0.00 13,523.0428364000Def. SIT - AFUDC Equity GU (111,634.53)24,301.00 0.00 (87,333.53)28365000 (109,100.24)0.00 0.00 (109,100.24)28405000 3,542,443.34 0.00 0.00 3,542,443.34284060001,303,920.29 0.00 (732.00)1,303,188.292840800049,032.61 0.00 (259.00)48,773.6140105461(5,765,668.14)0.00 (2,905,413.71)(8,671,081.85)40106461 Meter Sale-Residential facili (5,772,388.91)0.00 (959,758.92)(6,732,147.83)40110461 (3,232,517.54)0.00 (1,376,354.20)(4,608,871.74)40111461 Meter Sale-Commercial facility (1,219,314.72)0.00 (234,383.35)(1,453,698.07)40120461 (15,383.66)0.00 (22,342.79)(37,726.45)40121461 Meter Sale-public auth fac (10,509.41)0.00 (5,124.67)(15,634.08)40130474 Surcharges (10,177.20)0.00 (3,533.75)(13,710.95)40136461 (36,368.01)0.00 (12,740.00)(49,108.01)40137461 (54,704.15)0.00 (21,285.87)(75,990.02)40140462 Private Fire protection facili (581,920.34)0.00 (99,203.50)(681,123.84)40145463 Public Fire protection facilit (3,535.94)0.00 0.00 (3,535.94)40200471 Miscellaneous service revenue (8,020.00)0.00 (1,020.00)(9,040.00)40245471 Turn on fees (5,780.00)0.00 (170.00)(5,950.00)40300474 (3,328,587.00)0.00 (1,034,457.00)(4,363,044.00)40301474 Reg Unbill facility charge rev 81,604.00 34,270.00 0.00 115,874.0050000000Payroll Clearing 0.00 688,888.35 (688,888.35)0.0050015000Expense System Clearing 0.00 800.48 (800.48)0.0050100600Supv Lbr-SOS Ops Sup & Eng 16,364.26 2,907.07 (330.06)18,941.2750100601Supv Lbr-SOS Ops Lbr & Exp 25,937.74 5,306.86 0.00 31,244.6050100614Supv Lbr-SOS Maint Wlls&Spr 6,172.87 0.00 0.00 6,172.87501006206,573.60 750.41 0.00 7,324.01501006221,568.77 0.00 0.00 1,568.7750100624Supv Lbr-Pump Ops Lbr & Exp 47,319.71 10,429.07 (91.09)57,657.6950100630(520.89)0.00 0.00 (520.89)50100633 Supv Lbr-Pump Maint Equip 654.97 0.00 0.00 654.9750100640(885.52)0.00 0.00 (885.52)50100642 32,698.66 7,280.70 (412.84)39,566.52
SUZ-W-20-02IPUC DR 1AttachmentPage 220 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jul 31, 2020
Run on 10/09/20 at 06:47 PM Style: UWGNEBS
Period Beginning Ending
50100650 Supv Lbr-Wtr Tmt Maint Sup&Eng 1,116.42 0.00 0.00 1,116.4250100660Supv Lbr-T&D Ops Sup&Eng (2,819.83)1,803.00 0.00 (1,016.83)50100670 Supv Lbr-T&D Maint Sup &Eng (286.49)0.00 0.00 (286.49)50100673 Supv Lbr-T&D Maint - Main 126.77 0.00 0.00 126.7750100675Supv Lbr-T&D Maint - Services 18,404.29 6,337.77 (584.72)24,157.3450100901Supv Lbr-Cust Acct Suprvsn 12,322.76 7,033.46 0.00 19,356.2250100903Supv Lbr-Cust Acct Rcrds&Coll 95,604.15 14,115.15 (49.34)109,669.9650100920Supv Lbr-A&G Ops Salaries 1,308,797.46 224,418.95 (3,338.18)1,529,878.2350105600Drct Lbr-SOS Ops Sup & Eng 1,404.00 0.00 0.00 1,404.0050105611Drct Lbr-SOS Maint Strctrs 7,210.61 0.00 0.00 7,210.6150105622130.92 0.00 0.00 130.9250105624Drct Lbr-Pump Ops Lbr & Exp 397,194.91 95,381.38 0.00 492,576.2950105631Drct Lbr-Pump Maint Strctrs 1,796.79 0.00 0.00 1,796.7950105632Drct Lbr-Pump Maint Pwr Prd 100.41 0.00 0.00 100.4150105633Drct Lbr-Pump Maint Equip 25,971.05 0.00 0.00 25,971.0550105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 240,489.74 54,022.24 (3,854.96)290,657.0250105643Drct Lbr-Wtr Tmt Ops Misc Exp 1,267.20 0.00 0.00 1,267.2050105651Drct Lbr-Wtr Tmt Maint Strct 2,043.70 0.00 0.00 2,043.7050105652Drct Lbr-Wtr Tmt Maint Equip 5,613.67 0.00 0.00 5,613.6750105662Drct Lbr-T&D Ops Line Ex 85,078.78 30.49 (61.07)85,048.2050105663Drct Lbr-T&D Ops Meter Exp 29,165.82 263.82 (122.15)29,307.4950105664Drct Lbr-T&D Ops Cust instl 485.12 0.00 0.00 485.1250105665Drct Lbr-T&D Ops Misc Ex 31,118.90 5,718.73 0.00 36,837.6350105673Drct Lbr-T&D Maint - Main 37,020.13 0.00 0.00 37,020.1350105675Drct Lbr-T&D Maint - Services 410,076.42 89,583.38 (174.39)499,485.4150105676Drct Lbr-T&D Maint - Meters 8,742.53 0.00 0.00 8,742.5350105677Drct Lbr-T&D Maint - Hydrants 7,507.11 0.00 0.00 7,507.1150105902Drct Lbr-Cust Acct Mtr Rdng 130,152.15 31,669.50 (866.76)160,954.8950105903Drct Lbr-Cust Acct Rcrds&Coll 346,745.44 65,151.24 (240.15)411,656.5350105920Drct Lbr-A&G Ops Salaries 558,265.44 106,928.62 (8,514.29)656,679.7750105932Drct Lbr-A&G Maint Plnt 385.90 0.00 0.00 385.9050110600S L T-SOS Ops Sup & Eng 6,518.19 1,170.27 0.00 7,688.4650120624S L T out-Pump Ops Lbr & Exp 1,796.63 0.00 (221.94)1,574.6950120660S L T out-T&D Ops Sup&Eng 5,464.06 0.00 (811.35)4,652.7150120901S L T out-Cust Acct Suprvsn 153.86 0.00 (19.50)134.3650120920S L T out-A&G Ops Salaries (736,258.04)2,506.34 (122,788.31)(856,540.01)50125665 D L T out-T&D Ops Misc Ex (31,118.90)0.00 (5,718.73)(36,837.63)50125903 89.31 0.00 (14.53)74.7850125920D L T out-A&G Ops Salaries (521,196.67)6,572.23 (98,176.24)(612,800.68)50300600 Material-SOS Ops Sup & Eng 0.00 169.43 0.00 169.4350300611Material-SOS Maint Strctrs 7,960.51 3,502.45 0.00 11,462.9650300624Material-Pump Ops Lbr & Exp 6,632.97 3,357.56 0.00 9,990.5350300631Material-Pump Maint Strctrs 1,277.99 0.00 0.00 1,277.9950300632Material-Pump Maint Pwr Prd 914.01 0.00 0.00 914.0150300633Material-Pump Maint Eq 8,644.05 1,626.00 (28.02)10,242.0350300642Material-Wtr Tmt Ops Lbr&Exp 12,862.37 1,714.75 0.00 14,577.1250300651Material-Wtr Tmt Maint Strct 5,808.39 1,493.47 (92.80)7,209.0650300652Material-Wtr Tmt Maint Equip 2,082.39 0.00 0.00 2,082.3950300660Material-T&D Ops Sup&Eng 0.00 1,295.26 0.00 1,295.2650300662Material-T&D Ops Line Ex 371.48 0.00 0.00 371.4850300663Material-T&D Ops Meter Exp 25.52 0.00 0.00 25.5250300665Material-T&D Ops Misc Ex 10,754.56 1,292.93 0.00 12,047.4950300672Material-T&D Maint Rsrvrs&Stn 28.50 0.00 0.00 28.5050300673Material-T&D Maint - Main 12,980.23 1,554.25 0.00 14,534.4850300675Material-T&D Maint - Services 16,815.32 5,334.64 0.00 22,149.9650300677Material-T&D Maint - Hydrants 8,366.59 0.00 0.00 8,366.5950300902Material-Cust Acct Mtr Rdng 117.03 0.00 0.00 117.0350300903Material-Cust Acct Rcrds&Coll 1,202.28 0.00 0.00 1,202.2850300932Material-A&G Maint Plnt 5,569.99 3,031.06 0.00 8,601.0550310603Rent-SOS Ops Misc 72.18 0.00 0.00 72.1850310604Rent-SOS Ops 591.90 0.00 0.00 591.9050310624Rent-Pump Ops Lbr & Exp 56.16 0.00 0.00 56.1650310626Rent-Pump Ops Misc Exp 0.00 600.00 0.00 600.0050310921Rent-A&G Ops Off Suppl&Exp 3,562.84 656.52 0.00 4,219.3650310931Rent-A&G Ops 1,042.14 173.69 0.00 1,215.8350400601Out Servs-SOS Ops Lbr & Exp 1,459.12 0.00 0.00 1,459.12504006244,945.15 2,356.50 0.00 7,301.6550400631Out Servs-Pump Maint Strctrs 6,078.67 138.00 0.00 6,216.6750400632Out Servs-Pump Maint Pwr Prd 25,398.59 16,584.20 0.00 41,982.7950400633Out Servs-Pump Maint Eq 31,053.19 8,277.40 0.00 39,330.5950400635Out Servs-Wtr Tmt Lab Testing 32,817.50 22,656.00 0.00 55,473.5050400642710.00 1,819.35 0.00 2,529.355040064321,620.11 317.04 0.00 21,937.1550400651Out Servs-Wtr Tmt Maint Strct 6,330.24 218.41 0.00 6,548.6550400652Out Servs-Wtr Tmt Maint Equip 16,037.82 0.00 0.00 16,037.8250400662Out Servs-T&D Ops Line Ex 22,464.84 3,062.05 0.00 25,526.8950400665Out Servs-T&D Ops Misc Ex 2,897.18 199.47 0.00 3,096.655040067220,392.00 0.00 0.00 20,392.0050400673Out Servs-T&D Maint - Main 69.00 0.00 0.00 69.00504006756,859.01 12,019.51 0.00 18,878.5250400902Out Servs-Cust Acct Mtr Rdng 36,941.61 10,019.06 0.00 46,960.675040090335,369.22 14,453.63 (7.75)49,815.10
SUZ-W-20-02IPUC DR 1AttachmentPage 221 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jul 31, 2020
Run on 10/09/20 at 06:47 PM Style: UWGNEBS
Period Beginning Ending
50400920 Out Servs-A&G Ops OffSuppl&Exp 28,238.27 3,817.14 0.00 32,055.41504009212,955.78 756.87 0.00 3,712.6550400923Out Servs-A&G Ops 49,810.20 3,193.18 0.00 53,003.3850400932Out Servs-A&G Maint Plnt 3,145.95 211.12 0.00 3,357.0750405903Print & Postage-Cust Acct Rcrd 134,069.94 23,064.36 0.00 157,134.3050605602Prchsd Wtr-SOS Ops 180,270.01 368.25 0.00 180,638.2650610623818,238.31 260,750.75 0.00 1,078,989.0650610665Prchsd Pwr-T&D Ops Misc Ex 148,864.96 41,964.35 0.00 190,829.3150620626Utilities-Pump Ops Misc Exp 2,438.30 239.69 0.00 2,677.9950620633Utilities-Pump Maint Eq 687.89 39.76 0.00 727.6550620651Utilities-Wtr Tmt Maint Strct 14,065.37 1,079.35 0.00 15,144.7250620665Utilities-T&D Ops Misc Exp 6,074.18 2,014.53 0.00 8,088.7150620921Utilities-A&G Ops Off Suppl 9,414.50 108.90 0.00 9,523.4050620930Utilities-A&G Misc 3,085.83 682.32 0.00 3,768.15506256437,476.00 8,570.60 0.00 16,046.6050635614Chmcals-SOS Maint Wlls&Spr 11,992.92 0.00 0.00 11,992.92506356401,927.41 0.00 0.00 1,927.4150635641124,577.39 70,099.33 (954.61)193,722.11506356421,027.11 437.96 0.00 1,465.0750635652Chmcals-Wtr Tmt Maint Equip 657.20 0.00 0.00 657.2050635921437.96 0.00 (437.96)0.0050645000Trnsprt Cst-ES 379,378.69 96,258.66 0.00 475,637.35506456002,015.68 495.00 0.00 2,510.68506456012,115.05 576.98 0.00 2,692.0350645611Trnsprt Cst-SOS Maint Strctrs 707.87 0.00 0.00 707.8750645614418.73 0.00 0.00 418.7350645620534.29 114.12 0.00 648.4150645622316.32 0.00 0.00 316.325064562437,014.18 12,219.46 0.00 49,233.6450645631Trnsprt Cst-Pump Maint Strctrs 262.78 0.00 0.00 262.78506456328.26 0.00 0.00 8.2650645633Trnsprt Cst-Pump Maint Eq 3,379.63 0.00 0.00 3,379.635064564220,764.69 7,420.87 0.00 28,185.5650645643Trnsprt Cst-Wtr Tmt Ops Misc 173.20 0.00 0.00 173.2050645650Trnsprt Cst-Wtr Tmt Maint Sprv 114.51 0.00 0.00 114.5150645651Trnsprt Cst-Wtr Tmt Maint Strc 376.64 0.00 0.00 376.6450645652Trnsprt Cst-Wtr Tmt Maint Eq 784.91 0.00 0.00 784.9150645660Trnsprt Cst-T&D Ops Sup&Eng 526.86 0.00 0.00 526.8650645662Trnsprt Cst-T&D Ops Line Ex 8,847.43 4.41 0.00 8,851.84506456633,348.32 38.11 0.00 3,386.4350645664Trnsprt Cst-T&D Ops Cust Instl 49.75 0.00 0.00 49.7550645673Trnsprt Cst-T&D Maint - Main 4,788.35 0.00 0.00 4,788.355064567531,492.44 12,172.58 0.00 43,665.0250645676Trnsprt Cst-T&D Maint - Meters 853.11 0.00 0.00 853.1150645677845.96 0.00 0.00 845.9650645901Trnsprt Cst-Cust Acct Suprvsn 2,453.29 638.60 0.00 3,091.8950645902Trnsprt Cst-Cust Acct Mtr Rdng 11,153.41 3,375.66 0.00 14,529.075064590336,157.66 9,932.73 0.00 46,090.3950645920Trnsprt Cst-A&G Salaries 49,367.02 11,575.23 0.00 60,942.2550645932Trnsprt Cst-A&G Maint Plnt 45.92 0.00 0.00 45.9250646000Transportation Cost -Trnsfrred (379,378.69)0.00 (96,258.66)(475,637.35)50650600 198.34 0.00 (152.80)45.5450650624110.00 130.00 0.00 240.0050650626Office Exp-Pump Ops Misc Exp 7,328.95 2,411.43 0.00 9,740.3850650633Office Exp-Pump Maint Eq 0.00 21.17 0.00 21.1750650642607.54 27.55 0.00 635.0950650650Office Exp-Wtr Tmt Maint Sprv 600.00 0.00 0.00 600.00506506520.00 3,138.03 0.00 3,138.0350650661Office Exp-T&D Ops Strg Faclt 12,335.46 2,766.90 0.00 15,102.3650650662Office Exp-T&D Ops Line Ex 3,553.54 2,470.57 (258.99)5,765.1250650665Office Exp-T&D Ops Misc Ex 4,076.30 1,444.49 (198.70)5,322.0950650673Office Exp-T&D Maint - Main 185.08 0.00 0.00 185.0850650675Office Exp-T&D Maint-Services 233.49 449.52 0.00 683.015065090341,981.27 4,390.66 0.00 46,371.9350650905Office Exp-Cust Acct Misc Exp 570.61 228.84 0.00 799.4550650920Office Exp-A&G Ops Salaries 15,458.22 1,406.03 (199.30)16,664.9550650921Office Exp-A&G Ops Off Suppl 62,120.11 28,335.71 (199.13)90,256.695065092371,300.00 10,250.00 0.00 81,550.0050650930Office Exp-A&G Ops Misc Gen 23,182.56 3,575.32 (5,121.49)21,636.3950650932Office Exp-A&G Maint Plnt 10,020.97 1,819.91 0.00 11,840.8850651660Advertising Exp-A&G 65,991.91 8,657.48 0.00 74,649.3950655603Misc Exp-SOS Ops Misc 620.37 0.00 0.00 620.3750655614Misc Exp-SOS Maint Wlls&Spr 50.00 0.00 0.00 50.0050655631Misc Exp-Pump Maint Strctrs 88,882.71 14,988.75 0.00 103,871.4650655651Misc Exp-Wtr Tmt Maint Strct 1,412.50 0.00 0.00 1,412.5070100403Depreciation - Utility Plant 4,888,866.25 830,949.74 0.00 5,719,815.9970203408Real Estate Tax 965,797.41 160,818.85 0.00 1,126,616.2670250408Payroll Taxes 314,367.99 53,497.78 (466.43)367,399.34708004302,057,649.49 342,234.96 0.00 2,399,884.4570900419Interest income (22,041.91)0.00 (3,695.11)(25,737.02)71000431 Other interest (12,347.27)0.00 (1,133.27)(13,480.54)71010431 Other interest – Regulatory 3,742.98 623.83 0.00 4,366.81
SUZ-W-20-02IPUC DR 1AttachmentPage 222 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Jul 31, 2020
Run on 10/09/20 at 06:47 PM Style: UWGNEBS
Period Beginning Ending
71052419 AFUDC Equity (378,443.40)0.00 (21,148.89)(399,592.29)71200422 Gain - Disposition of Property 7,651.54 0.00 0.00 7,651.5471251418Misc Non Oper Rental Income (25,514.58)0.00 (4,289.19)(29,803.77)71253426 Non Recoverable (810,682.72)15,324.54 (200,237.27)(995,595.45)71255406 Amort of Util Plt Acquis Adj 10,356.00 2,200.00 (474.00)12,082.0071257426164,380.51 27,396.75 0.00 191,777.2671258426(263,588.01)0.00 (43,931.34)(307,519.35)80100409 Current-federal 1,125,326.00 1,090,003.93 0.00 2,215,329.9380150409Current-state 383,580.00 374,593.82 0.00 758,173.8280200410(238,106.00)0.00 (447,819.34)(685,925.34)80250410 Deferred-State Income taxes (69,240.00)0.00 (131,837.10)(201,077.10)80400411 Investment Tax Cr,amortization (24,120.00)0.00 (4,020.00)(28,140.00)90400904 94,789.43 20,818.47 (352.61)115,255.299040590482,944.32 107,334.50 0.00 190,278.82908509231,630,398.21 271,276.68 (116.20)1,901,558.699089042613,017.01 85.81 (139.29)12,963.5390950000F B T-ES (1,658,703.14)439.26 (249,067.51)(1,907,331.39)90950600 F B T-SOS Ops Sup & Eng 10,157.45 1,453.48 0.00 11,610.9390950601F B T-SOS Ops Lbr & Exp 11,086.81 1,694.07 0.00 12,780.8890950611F B T-SOS Maint Strctrs 3,929.60 0.00 0.00 3,929.6090950614F B T-SOS Maint Wlls&Spr 2,746.47 0.00 0.00 2,746.4790950620F B T-Pump Ops Sup & Eng 2,656.40 335.05 0.00 2,991.4590950622F B T-Pump Ops Pwr Prd Lbr 1,785.73 0.00 0.00 1,785.7390950624F B T-Pump Ops Lbr & Exp 185,067.41 35,877.13 0.00 220,944.5490950631F B T-Pump Maint Strctrs 1,412.37 0.00 0.00 1,412.379095063241.99 0.00 0.00 41.9990950633F B T-Pump Maint Eq 18,537.49 0.00 0.00 18,537.4990950642F B T-Wtr Tmt Ops Lbr&Exp 103,025.42 21,788.17 0.00 124,813.5990950643F B T-Wtr Tmt Ops Misc Exp 767.85 0.00 0.00 767.8590950650F B T-Wtr Tmt Maint Sup&Eng 508.69 0.00 0.00 508.6990950651F B T-Wtr Tmt Maint Strct 2,056.18 0.00 0.00 2,056.1890950652F B T-Wtr Tmt Maint Equip 4,321.70 0.00 0.00 4,321.7090950660F B T-T&D Ops Sup&Eng 3,558.41 0.00 0.00 3,558.4190950662F B T-T&D Ops Line Ex 50,121.20 12.93 0.00 50,134.1390950663F B T-T&D Ops Meter Exp 19,047.73 111.90 0.00 19,159.6390950664F B T-T&D Ops Cust Instl 221.04 0.00 0.00 221.0490950673F B T-T&D Maint - Main 26,768.56 0.00 0.00 26,768.5690950675F B T-T&D Maint - Services 145,901.92 35,739.48 0.00 181,641.4090950676F B T-T&D Maint - Meters 4,912.36 0.00 0.00 4,912.3690950677F B T-T&D Maint - Hydrants 4,863.22 0.00 0.00 4,863.2290950901F B T-Cust Acct Suprvsn 12,414.03 1,874.95 0.00 14,288.9890950902F B T-Cust Acct Mtr Rdng 56,021.56 9,911.14 0.00 65,932.7090950903F B T-Cust Acct Rcrds&Coll 182,557.51 29,163.16 0.00 211,720.6790950920F B T-A&G Salaries 260,286.51 33,985.63 0.00 294,272.1490950932F B T-A&G Maint Plnt 241.48 0.00 0.00 241.4891400924Liability Insurance-A&G Ops 328,356.81 125.00 0.00 328,481.8191460925111,878.04 3,130.49 0.00 115,008.5391500926Pension-A&G Ops 259,825.51 43,304.25 0.00 303,129.769155092687,010.01 14,501.67 0.00 101,511.6891700926735,452.26 112,472.83 (2,234.67)845,690.4291800926150,169.33 24,422.33 0.00 174,591.6691850000Other Employee Benefits-ES 7,140.00 0.00 0.00 7,140.00918609266,547.47 0.00 0.00 6,547.479190092859,719.57 0.00 0.00 59,719.57920529305,862.90 977.15 0.00 6,840.059205367227,884.37 4,647.39 0.00 32,531.769206493017,803.98 2,856.16 0.00 20,660.1492200620327.97 0.00 0.00 327.97922006241,351.76 60.34 0.00 1,412.10922006262,743.28 0.00 (155.28)2,588.0092200633Uni&Sfty Eq-Pump Maint Eq 84.70 0.00 0.00 84.7092200642951.97 106.28 0.00 1,058.2592200652Uni&Sfty Eq-Wtr Tmt Maint Eq 12.33 0.00 0.00 12.3392200665Uni&Sfty Eq-T&D Ops Misc Ex 165.31 0.00 0.00 165.3192200673Uni&Sfty Eq-T&D Maint - Main 277.98 0.00 0.00 277.98922006754,129.16 1,042.33 0.00 5,171.4992200902137.69 0.00 0.00 137.6992200903845.79 0.00 0.00 845.799220092123,716.90 3,559.17 (584.54)26,691.539220093010,935.27 599.96 (723.50)10,811.7392200932Uni&Sfty Eq-A&G Maint Plnt 15,953.76 1,570.97 0.00 17,524.73923009303,640.70 1,129.10 0.00 4,769.80926009239,933.64 2,582.41 0.00 12,516.05926009324,940.49 0.00 0.00 4,940.49UW All Accounts 0.00 18,331,470.83 (18,331,470.83)(0.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 223 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Aug 31, 2020
Run on 10/09/20 at 06:48 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 473,097,829.32 1,531,104.14 (5,309.22)474,623,624.2410600000Cnstrction Csts Not Classified 23,784,014.79 400,947.49 (1,152,493.66)23,032,468.6210700000Construction work in progress 11,522,435.76 4,418,982.49 (2,454,611.69)13,486,806.5610750000CWIP – Suspense 20,622.70 0.00 (20,563.85)58.8510800000Utility Accumulated Depr (135,778,979.48)0.00 (833,856.48)(136,612,835.96)10810000 Retirement work in progress 387,839.57 41,041.80 (25,562.83)403,318.5410900000Accumulated Cost of Removal 2,364,832.10 11,501.48 0.00 2,376,333.5811100000Utility Accumulated Depr -CIAC (43,341,624.51)0.00 (259,501.80)(43,601,126.31)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (227,619.18)474.00 (2,200.00)(229,345.18)12100000 Non-Utility Property 7,553.83 0.00 0.00 7,553.8313120000Collections41,000.00 0.00 0.00 41,000.0013501000Working Funds 0.00 0.00 0.00 0.0014200000Customer AR - CC&B 3,638,250.29 0.00 (405,968.16)3,232,282.1314201000AR Cash Accrual (1,662,349.54)183,373.87 0.00 (1,478,975.67)14309000 Accounts Receivable-Other 1,648.70 0.00 (1,648.70)0.0014400000Provision Uncllctble Acct (Cr)(657,989.82)0.00 (159,462.19)(817,452.01)14605000 IC Money Pool Receivable 0.01 514,782.72 (514,782.74)(0.01)14606000 Utility Money Pool Receivable (6,040,919.81)2,418,658.99 (1,353.98)(3,623,614.80)14610000 SW IC Receivable (net)(508,449.76)0.00 (45,751.85)(554,201.61)15000000 Capital&Maint Inv Nonexempt 153,115.68 3,679.97 0.00 156,795.6515010000348,729.45 0.00 0.00 348,729.4515020000Other Inventory 50,390.20 0.00 (7,632.05)42,758.1515030000Chemical Inventory 55,625.96 7,698.16 (21,385.49)41,938.6316599000Prepaid Expenses-Other 20,500.00 158,155.00 0.00 178,655.0017300000Unbilled Revenue 7,642,850.00 1,615,282.00 0.00 9,258,132.0018300000Prelim Survey and Inv. Chrgs 1,511,631.06 72,307.78 (25,375.15)1,558,563.6918404000Clearing - Capital Work Order (2.62)0.08 (0.14)(2.68)18609000 2,220,319.83 0.00 (127,958.73)2,092,361.10186200003,225,603.85 0.00 (637,116.00)2,588,487.8518621000Dfrrd Relocation Exp - Approve 4,885.80 0.00 (977.15)3,908.65186230001,201,162.38 0.00 (1,709.53)1,199,452.8518625000Deferred Pwr Costs - Approved 0.89 0.00 0.00 0.8918633000Deferred AFUDC Equity 83,914.38 0.00 (4,748.65)79,165.7318650000(541,248.60)0.00 (4,647.40)(545,896.00)18653000 (20,660.14)0.00 (2,859.97)(23,520.11)18680000 Deferred rate charges 13,589.59 10,299.00 0.00 23,888.5918698000Other Reg Assets- Acquisitions 459,623.14 2,400.00 0.00 462,023.1418699000Other Regulatory Assets 80,780.91 0.00 (46.00)80,734.9118714000693,255.63 23,531.08 0.00 716,786.7119010000Def. Federal Inc Taxes- Other (66,428.59)0.00 0.00 (66,428.59)19012000 Def State Income Taxes- Other 73,606.37 0.00 0.00 73,606.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019017000Def Fed NOL Tax Benefit 8,970.29 0.00 0.00 8,970.2919101000Def. FIT-FAS109 ITC 94,765.00 0.00 (844.20)93,920.8019103000Def. FIT-F71/F109 G/U ITC 44,661.60 0.00 (297.48)44,364.1219131000Def.SIT-FAS109 ITC 43,294.70 0.00 (224.41)43,070.2919132000Def. SIT-F71/F109 G/U ITC 32,571.90 0.00 (23.77)32,548.1320100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (82,687,658.73)0.00 0.00 (82,687,658.73)21600000 RE - Cumulated Income (116,310,531.11)0.00 0.00 (116,310,531.11)21800000 AOCI - Pension 7,497,766.79 0.00 0.00 7,497,766.7921805000AOCI - PBOP (1,312,855.03)0.00 0.00 (1,312,855.03)23200000 Accounts Payable (1,896,125.27)465,496.82 (80,934.60)(1,511,563.05)23210000 Accounts Payable Reversing (906,312.69)11,867.96 (68,088.68)(962,533.41)23211000 (22,916.29)0.00 0.00 (22,916.29)23220000 AP - Inventory Accrued 0.00 221.97 (279.05)(57.08)23230000 AP - Lease Clearing 216.38 184.44 (173.69)227.1323601000Property Taxes Accrued (1,125,731.95)0.00 (160,818.85)(1,286,550.80)23610000 Franchise taxes Accrued (155,430.17)155,396.95 (123,611.14)(123,644.36)23641000 Federal Income Tax Accrued (5,828,204.79)0.00 (1,014,366.86)(6,842,571.65)23651000 State Income Tax Accrued (5,972,042.82)0.00 (347,156.60)(6,319,199.42)23661000 FICA Tax Accrued (6,189.31)17.15 (432.21)(6,604.37)23662000 (9.45)0.00 (25.65)(35.10)23663000 (1,173.83)335.63 (22.75)(860.95)23667000 FICA Tax Accrued – Deferral (131,685.22)0.00 (35,877.26)(167,562.48)23670000 Sales & Use Taxes Accrued (48,345.77)19,418.82 (7,227.42)(36,154.37)23699000 Other Accrued Taxes 25,700.12 0.00 (26,775.97)(1,075.85)23711000 Accrued Interest 0.04 0.00 0.00 0.0424205000Accrued - Payroll (439,381.28)1,001.37 (30,147.52)(468,527.43)24211000 Accrued Insurance (168,956.79)284.00 (16,961.00)(185,633.79)24213000 Accrued IBNR (510,558.15)0.00 0.00 (510,558.15)24215000 Accrued - Power (420,771.86)0.00 (4,959.46)(425,731.32)24225000 Accrued - Purchased Water (368.25)368.25 0.00 0.0024245000Accrued - Vacation (48,763.00)0.00 0.00 (48,763.00)24246000 Accrued - Bonus (226,093.00)0.00 (32,299.00)(258,392.00)24247000 Accrued - Employee Related (6,490.54)0.00 (419.20)(6,909.74)24248000 Accr - Employee Related Other (18,158.57)16,265.39 (22,753.78)(24,646.96)24299000 Accrued Other 0.00 0.00 0.00 0.0024301000Employee W/hg-401K 29,172.10 58,538.70 (58,245.59)29,465.21
SUZ-W-20-02IPUC DR 1AttachmentPage 224 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Aug 31, 2020
Run on 10/09/20 at 06:48 PM Style: UWGNEBS
Period Beginning Ending
25200000 Advances for Construction (5,128,820.89)0.00 0.00 (5,128,820.89)25200001 CWIP non-taxable advances 603,670.39 0.00 0.00 603,670.3925201000482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (2,129,402.00)131,660.00 0.00 (1,997,742.00)25316000 (4,414,304.63)0.00 0.00 (4,414,304.63)25317000 (221,983.53)0.00 (623.83)(222,607.36)25340000 PBOP Liability - Trustee (2,700,928.50)29,429.67 0.00 (2,671,498.83)25380000 Other Deferred Credits (5,330.51)0.00 0.00 (5,330.51)25390000 Accrued SE LTIP (4,278.93)0.00 (386.00)(4,664.93)25402000 DefRegLiab F71/F109-Fed:ITC (215,291.20)1,389.86 0.00 (213,901.34)25500000 Deferred ITC (539,254.00)4,020.00 0.00 (535,234.00)25501000 Deferred State ITC Idaho 650,000.00 0.00 0.00 650,000.0026200000Injuries and Damages Reserve (249,709.47)3,602.00 0.00 (246,107.47)26310000 Pension Accrued (7,290,660.96)0.00 (70,701.00)(7,361,361.96)27100000 Contribution in Aid of Cnstrct (122,171,855.87)0.00 (8,400.61)(122,180,256.48)27100001 CWIP non-taxable CIAC 84,329.97 8,400.61 (22,100.00)70,630.5827100002In Service non-taxable CIAC (170,602.85)0.00 0.00 (170,602.85)27101000 Taxable CIAC - Serv Laterals (15,012,175.15)0.00 (379,810.54)(15,391,985.69)27101001 CWIP taxable CIAC (5,936,740.83)546,908.63 (1,139,827.83)(6,529,660.03)27101002 In Service taxable CIAC (472,053.03)3,027.50 (137,460.44)(606,485.97)27110000 43,341,624.51 259,501.80 0.00 43,601,126.3128203000Def. FIT-MACRS (7,668,608.97)0.00 0.00 (7,668,608.97)28206000 Def. FIT- OCI Pension/PBOP 1,651,644.40 0.00 0.00 1,651,644.4028211000Def. FIT Benefit on DSIT 392,683.59 0.00 0.00 392,683.5928300000Def. FIT-Other 309,086.15 314,075.08 0.00 623,161.2328301000Def. FIT-Tank Painting (374,207.00)0.00 0.00 (374,207.00)28302000 Def. FIT-Rate Expenses (4,572.00)0.00 0.00 (4,572.00)28303000 Def. FIT-Deferred Charges (212,198.35)0.00 0.00 (212,198.35)28304000 Def. FIT-Relocation Expense (6,845.00)0.00 0.00 (6,845.00)28305000 Def. FIT-M_S Fees 23,642.14 0.00 0.00 23,642.1428306000Def. FIT-Pensions (886,766.10)0.00 0.00 (886,766.10)28307000 Def. FIT-PEBOP 655,140.85 0.00 0.00 655,140.8528308000Def. FIT-Cost of Removal (1,173,445.75)0.00 0.00 (1,173,445.75)28310000 Def. FIT-Uncollectibles 138,784.00 0.00 0.00 138,784.0028311000Def. FIT-Injuries and Damages 310,942.00 0.00 0.00 310,942.0028312000Def. FIT - AFUDC Equity (725,216.81)4,748.65 0.00 (720,468.16)28313000 Def. FIT - AFUDC Equity GU (428,519.00)1,709.53 0.00 (426,809.47)28314000 (620,690.41)0.00 0.00 (620,690.41)28350000 Def. SIT- Other 64,410.92 92,070.23 0.00 156,481.1528353000Def. SIT - Tank Painting (103,362.00)0.00 0.00 (103,362.00)28354000 Def. SIT-Pensions (191,509.00)0.00 0.00 (191,509.00)28355000 Def. SIT-Post Retrmnt Benefits 312,791.72 0.00 0.00 312,791.7228356000Def. SIT-AFUDC Equity (211,556.19)0.00 0.00 (211,556.19)28357000 Def. SIT-Excess Depreciation (826,539.08)0.00 0.00 (826,539.08)28358000 Def. SIT- Cost of Removal (279,803.71)0.00 0.00 (279,803.71)28359000 Def. SIT- Relocation (896.00)0.00 0.00 (896.00)28360000 Def. SIT- OCI Pension/PBOP 560,916.84 0.00 0.00 560,916.842836300013,523.04 0.00 0.00 13,523.0428364000Def. SIT - AFUDC Equity GU (87,333.53)0.00 0.00 (87,333.53)28365000 (109,100.24)0.00 0.00 (109,100.24)28405000 3,542,443.34 0.00 0.00 3,542,443.34284060001,303,188.29 0.00 0.00 1,303,188.292840800048,773.61 0.00 0.00 48,773.6140105461(8,671,081.85)0.00 (2,840,477.28)(11,511,559.13)40106461 Meter Sale-Residential facili (6,732,147.83)0.00 (967,539.56)(7,699,687.39)40110461 (4,608,871.74)0.00 (1,270,238.39)(5,879,110.13)40111461 Meter Sale-Commercial facility (1,453,698.07)0.00 (179,138.75)(1,632,836.82)40120461 (37,726.45)0.00 (5,210.78)(42,937.23)40121461 Meter Sale-public auth fac (15,634.08)0.00 (1,515.62)(17,149.70)40130474 Surcharges (13,710.95)0.00 0.00 (13,710.95)40136461 (49,108.01)0.00 (508.23)(49,616.24)40137461 (75,990.02)0.00 (409.05)(76,399.07)40140462 Private Fire protection facili (681,123.84)0.00 (94,839.71)(775,963.55)40145463 Public Fire protection facilit (3,535.94)173.54 0.00 (3,362.40)40200471 Miscellaneous service revenue (9,040.00)0.00 (870.00)(9,910.00)40245471 Turn on fees (5,950.00)0.00 (190.00)(6,140.00)40300474 (4,363,044.00)0.00 (1,573,614.00)(5,936,658.00)40301474 Reg Unbill facility charge rev 115,874.00 0.00 (41,668.00)74,206.0050000000Payroll Clearing 0.00 703,415.26 (703,415.26)0.0050100600Supv Lbr-SOS Ops Sup & Eng 18,941.27 3,255.10 (213.41)21,982.9650100601Supv Lbr-SOS Ops Lbr & Exp 31,244.60 4,265.55 0.00 35,510.1550100614Supv Lbr-SOS Maint Wlls&Spr 6,172.87 0.00 0.00 6,172.87501006207,324.01 1,303.36 0.00 8,627.37501006221,568.77 0.00 0.00 1,568.7750100624Supv Lbr-Pump Ops Lbr & Exp 57,657.69 12,377.29 (1,025.74)69,009.2450100630(520.89)0.00 0.00 (520.89)50100633 Supv Lbr-Pump Maint Equip 654.97 0.00 0.00 654.9750100640(885.52)0.00 0.00 (885.52)50100642 39,566.52 6,006.00 (480.47)45,092.0550100643654.97 0.00 0.00 654.97501006501,116.42 0.00 0.00 1,116.4250100660Supv Lbr-T&D Ops Sup&Eng (1,016.83)1,803.00 0.00 786.17
SUZ-W-20-02IPUC DR 1AttachmentPage 225 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Aug 31, 2020
Run on 10/09/20 at 06:48 PM Style: UWGNEBS
Period Beginning Ending
50100673 Supv Lbr-T&D Maint - Main 126.77 0.00 0.00 126.7750100675Supv Lbr-T&D Maint - Services 24,157.34 2,850.50 (1,705.45)25,302.3950100901Supv Lbr-Cust Acct Suprvsn 19,356.22 7,475.48 (478.02)26,353.6850100903Supv Lbr-Cust Acct Rcrds&Coll 109,669.96 13,671.29 (925.09)122,416.1650100920Supv Lbr-A&G Ops Salaries 1,529,878.23 227,642.88 (19,646.81)1,737,874.3050105600Drct Lbr-SOS Ops Sup & Eng 1,404.00 1,267.20 0.00 2,671.2050105611Drct Lbr-SOS Maint Strctrs 7,210.61 0.00 0.00 7,210.6150105622130.92 0.00 0.00 130.9250105624Drct Lbr-Pump Ops Lbr & Exp 492,576.29 73,738.83 (6,233.75)560,081.3750105631Drct Lbr-Pump Maint Strctrs 1,796.79 0.00 0.00 1,796.7950105632Drct Lbr-Pump Maint Pwr Prd 100.41 0.00 0.00 100.4150105633Drct Lbr-Pump Maint Equip 25,971.05 0.00 0.00 25,971.0550105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 290,657.02 50,602.36 (2,275.06)338,984.3250105643Drct Lbr-Wtr Tmt Ops Misc Exp 1,267.20 0.00 0.00 1,267.2050105651Drct Lbr-Wtr Tmt Maint Strct 2,043.70 0.00 0.00 2,043.7050105652Drct Lbr-Wtr Tmt Maint Equip 5,613.67 0.00 0.00 5,613.6750105662Drct Lbr-T&D Ops Line Ex 85,048.20 2,043.36 0.00 87,091.5650105663Drct Lbr-T&D Ops Meter Exp 29,307.49 56.06 0.00 29,363.5550105664Drct Lbr-T&D Ops Cust instl 485.12 0.00 0.00 485.1250105665Drct Lbr-T&D Ops Misc Ex 36,837.63 5,880.24 (186.48)42,531.3950105673Drct Lbr-T&D Maint - Main 37,020.13 0.00 0.00 37,020.1350105675Drct Lbr-T&D Maint - Services 499,485.41 65,842.21 (4,665.30)560,662.3250105676Drct Lbr-T&D Maint - Meters 8,742.53 0.00 0.00 8,742.5350105677Drct Lbr-T&D Maint - Hydrants 7,507.11 0.00 0.00 7,507.1150105902Drct Lbr-Cust Acct Mtr Rdng 160,954.89 19,923.90 (1,792.50)179,086.2950105903Drct Lbr-Cust Acct Rcrds&Coll 411,656.53 66,136.04 (3,887.80)473,904.7750105920Drct Lbr-A&G Ops Salaries 656,679.77 135,177.78 (9,955.89)781,901.6650105932Drct Lbr-A&G Maint Plnt 385.90 0.00 0.00 385.9050110600S L T-SOS Ops Sup & Eng 7,688.46 1,068.48 0.00 8,756.9450120624S L T out-Pump Ops Lbr & Exp 1,574.69 0.00 (221.94)1,352.7550120660S L T out-T&D Ops Sup&Eng 4,652.71 0.00 (811.35)3,841.3650120901S L T out-Cust Acct Suprvsn 134.36 0.00 (19.50)114.8650120920S L T out-A&G Ops Salaries (856,540.01)3,737.52 (121,847.44)(974,649.93)50125665 D L T out-T&D Ops Misc Ex (36,837.63)0.00 (5,693.76)(42,531.39)50125903 74.78 0.00 (14.53)60.2550125920D L T out-A&G Ops Salaries (612,800.68)5,366.53 (118,056.05)(725,490.20)50300600 Material-SOS Ops Sup & Eng 169.43 322.94 0.00 492.3750300611Material-SOS Maint Strctrs 11,462.96 2,036.84 (79.01)13,420.7950300624Material-Pump Ops Lbr & Exp 9,990.53 4,809.59 0.00 14,800.1250300631Material-Pump Maint Strctrs 1,277.99 0.00 0.00 1,277.9950300632Material-Pump Maint Pwr Prd 914.01 0.00 0.00 914.0150300633Material-Pump Maint Eq 10,242.03 4,733.66 0.00 14,975.6950300642Material-Wtr Tmt Ops Lbr&Exp 14,577.12 971.63 0.00 15,548.7550300651Material-Wtr Tmt Maint Strct 7,209.06 871.45 0.00 8,080.5150300652Material-Wtr Tmt Maint Equip 2,082.39 10,662.68 0.00 12,745.0750300660Material-T&D Ops Sup&Eng 1,295.26 0.00 (1,295.26)0.0050300662Material-T&D Ops Line Ex 371.48 0.00 0.00 371.4850300663Material-T&D Ops Meter Exp 25.52 0.00 0.00 25.5250300665Material-T&D Ops Misc Ex 12,047.49 2,434.32 0.00 14,481.8150300672Material-T&D Maint Rsrvrs&Stn 28.50 0.00 0.00 28.5050300673Material-T&D Maint - Main 14,534.48 230.12 0.00 14,764.6050300675Material-T&D Maint - Services 22,149.96 2,790.48 (289.53)24,650.9150300677Material-T&D Maint - Hydrants 8,366.59 2,391.16 0.00 10,757.7550300902Material-Cust Acct Mtr Rdng 117.03 0.00 0.00 117.0350300903Material-Cust Acct Rcrds&Coll 1,202.28 0.00 0.00 1,202.2850300932Material-A&G Maint Plnt 8,601.05 3,641.19 (594.30)11,647.9450310603Rent-SOS Ops Misc 72.18 0.00 0.00 72.1850310604Rent-SOS Ops 591.90 1,725.48 0.00 2,317.3850310624Rent-Pump Ops Lbr & Exp 56.16 0.00 0.00 56.1650310626Rent-Pump Ops Misc Exp 600.00 600.00 0.00 1,200.0050310921Rent-A&G Ops Off Suppl&Exp 4,219.36 443.19 0.00 4,662.5550310931Rent-A&G Ops 1,215.83 173.69 0.00 1,389.5250400601Out Servs-SOS Ops Lbr & Exp 1,459.12 0.00 0.00 1,459.12504006247,301.65 1,466.36 0.00 8,768.0150400631Out Servs-Pump Maint Strctrs 6,216.67 2,017.57 0.00 8,234.2450400632Out Servs-Pump Maint Pwr Prd 41,982.79 37.00 0.00 42,019.7950400633Out Servs-Pump Maint Eq 39,330.59 1,053.87 0.00 40,384.4650400635Out Servs-Wtr Tmt Lab Testing 55,473.50 23,398.00 0.00 78,871.50504006422,529.35 0.00 0.00 2,529.355040064321,937.15 317.08 0.00 22,254.2350400651Out Servs-Wtr Tmt Maint Strct 6,548.65 368.41 0.00 6,917.0650400652Out Servs-Wtr Tmt Maint Equip 16,037.82 0.00 0.00 16,037.8250400662Out Servs-T&D Ops Line Ex 25,526.89 2,180.36 0.00 27,707.2550400665Out Servs-T&D Ops Misc Ex 3,096.65 199.47 0.00 3,296.125040067220,392.00 0.00 0.00 20,392.0050400673Out Servs-T&D Maint - Main 69.00 0.00 0.00 69.005040067518,878.52 4,731.18 0.00 23,609.7050400902Out Servs-Cust Acct Mtr Rdng 46,960.67 0.00 (428.80)46,531.875040090349,815.10 6,757.39 (48.29)56,524.2050400905Out Servs-Cust Acct Misc Exp 4,246.52 18.14 0.00 4,264.665040092032,055.41 9,273.11 0.00 41,328.52504009213,712.65 254.77 (33.84)3,933.58
SUZ-W-20-02IPUC DR 1AttachmentPage 226 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Aug 31, 2020
Run on 10/09/20 at 06:48 PM Style: UWGNEBS
Period Beginning Ending
50400932 Out Servs-A&G Maint Plnt 3,357.07 1,226.10 (60.00)4,523.1750405903Print & Postage-Cust Acct Rcrd 157,134.30 23,875.08 0.00 181,009.3850605602Prchsd Wtr-SOS Ops 180,638.26 0.00 0.00 180,638.26506106231,078,989.06 263,046.01 0.00 1,342,035.0750610665Prchsd Pwr-T&D Ops Misc Ex 190,829.31 56,210.85 0.00 247,040.1650620626Utilities-Pump Ops Misc Exp 2,677.99 268.26 0.00 2,946.2550620633Utilities-Pump Maint Eq 727.65 82.88 0.00 810.5350620651Utilities-Wtr Tmt Maint Strct 15,144.72 718.60 0.00 15,863.3250620665Utilities-T&D Ops Misc Exp 8,088.71 765.54 0.00 8,854.2550620921Utilities-A&G Ops Off Suppl 9,523.40 1,480.00 0.00 11,003.4050620930Utilities-A&G Misc 3,768.15 686.81 0.00 4,454.965062564316,046.60 1,470.00 (423.32)17,093.2850635614Chmcals-SOS Maint Wlls&Spr 11,992.92 0.00 0.00 11,992.92506356401,927.41 1,933.83 0.00 3,861.2450635641193,722.11 57,583.71 0.00 251,305.82506356421,465.07 1,614.88 0.00 3,079.9550635652Chmcals-Wtr Tmt Maint Equip 657.20 0.00 0.00 657.2050645000Trnsprt Cst-ES 475,637.35 69,893.89 (628.71)544,902.53506456002,510.68 443.77 0.00 2,954.45506456012,692.03 405.40 0.00 3,097.4350645611Trnsprt Cst-SOS Maint Strctrs 707.87 0.00 0.00 707.8750645614418.73 0.00 0.00 418.7350645620648.41 105.85 0.00 754.2650645622316.32 0.00 0.00 316.325064562449,233.64 7,807.93 0.00 57,041.5750645631Trnsprt Cst-Pump Maint Strctrs 262.78 0.00 0.00 262.78506456328.26 0.00 0.00 8.2650645633Trnsprt Cst-Pump Maint Eq 3,379.63 0.00 0.00 3,379.635064564228,185.56 5,157.89 0.00 33,343.4550645643Trnsprt Cst-Wtr Tmt Ops Misc 173.20 0.00 0.00 173.2050645650Trnsprt Cst-Wtr Tmt Maint Sprv 114.51 0.00 0.00 114.5150645651Trnsprt Cst-Wtr Tmt Maint Strc 376.64 0.00 0.00 376.6450645652Trnsprt Cst-Wtr Tmt Maint Eq 784.91 0.00 0.00 784.9150645660Trnsprt Cst-T&D Ops Sup&Eng 526.86 0.00 0.00 526.8650645662Trnsprt Cst-T&D Ops Line Ex 8,851.84 115.50 0.00 8,967.34506456633,386.43 5.64 0.00 3,392.0750645664Trnsprt Cst-T&D Ops Cust Instl 49.75 0.00 0.00 49.7550645673Trnsprt Cst-T&D Maint - Main 4,788.35 0.00 0.00 4,788.355064567543,665.02 7,010.22 0.00 50,675.2450645676Trnsprt Cst-T&D Maint - Meters 853.11 0.00 0.00 853.1150645677845.96 0.00 0.00 845.9650645901Trnsprt Cst-Cust Acct Suprvsn 3,091.89 466.92 0.00 3,558.8150645902Trnsprt Cst-Cust Acct Mtr Rdng 14,529.07 1,990.82 0.00 16,519.895064590346,090.39 6,976.20 0.00 53,066.5950645920Trnsprt Cst-A&G Salaries 60,942.25 8,295.46 0.00 69,237.7150645932Trnsprt Cst-A&G Maint Plnt 45.92 0.00 0.00 45.9250646000Transportation Cost -Trnsfrred (475,637.35)0.00 (69,265.18)(544,902.53)50650600 45.54 0.00 0.00 45.5450650624240.00 46.95 0.00 286.9550650626Office Exp-Pump Ops Misc Exp 9,740.38 1,320.04 0.00 11,060.4250650633Office Exp-Pump Maint Eq 21.17 0.00 0.00 21.1750650642635.09 0.00 0.00 635.0950650650Office Exp-Wtr Tmt Maint Sprv 600.00 0.00 0.00 600.00506506523,138.03 0.00 0.00 3,138.0350650661Office Exp-T&D Ops Strg Faclt 15,102.36 2,766.90 0.00 17,869.2650650662Office Exp-T&D Ops Line Ex 5,765.12 0.00 0.00 5,765.1250650665Office Exp-T&D Ops Misc Ex 5,322.09 4,731.93 (596.58)9,457.4450650673Office Exp-T&D Maint - Main 185.08 0.00 0.00 185.0850650675Office Exp-T&D Maint-Services 683.01 720.23 (33.57)1,369.675065090346,371.93 4,088.24 0.00 50,460.1750650905Office Exp-Cust Acct Misc Exp 799.45 0.00 0.00 799.4550650920Office Exp-A&G Ops Salaries 16,664.95 3,821.72 (406.91)20,079.7650650921Office Exp-A&G Ops Off Suppl 90,256.69 3,592.82 (75.00)93,774.515065092381,550.00 12,080.00 0.00 93,630.0050650930Office Exp-A&G Ops Misc Gen 21,636.39 4,869.27 0.00 26,505.6650650932Office Exp-A&G Maint Plnt 11,840.88 950.79 0.00 12,791.6750651660Advertising Exp-A&G 74,649.39 7,875.00 0.00 82,524.3950655603Misc Exp-SOS Ops Misc 620.37 0.00 0.00 620.3750655614Misc Exp-SOS Maint Wlls&Spr 50.00 0.00 0.00 50.0050655631Misc Exp-Pump Maint Strctrs 103,871.46 13,856.05 0.00 117,727.5150655651Misc Exp-Wtr Tmt Maint Strct 1,412.50 0.00 0.00 1,412.5070100403Depreciation - Utility Plant 5,719,815.99 832,356.74 0.00 6,552,172.7370203408Real Estate Tax 1,126,616.26 160,818.85 0.00 1,287,435.1170250408Payroll Taxes 367,399.34 47,940.55 (59.89)415,280.00708004302,399,884.45 340,065.45 0.00 2,739,949.9070900419Interest income (25,737.02)0.00 (3,701.27)(29,438.29)71000431 Other interest (13,480.54)0.00 (1,155.66)(14,636.20)71010431 Other interest – Regulatory 4,366.81 623.83 0.00 4,990.6471050419AFUDC Gross Up 0.00 11,578.67 0.00 11,578.6771051419AFUDC Debt (200,167.05)23,455.29 (12,128.02)(188,839.78)71052419 AFUDC Equity (399,592.29)46,823.74 (24,211.10)(376,979.65)71200422 Gain - Disposition of Property 7,651.54 0.00 0.00 7,651.54
SUZ-W-20-02IPUC DR 1AttachmentPage 227 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Aug 31, 2020
Run on 10/09/20 at 06:48 PM Style: UWGNEBS
Period Beginning Ending
71253426 Non Recoverable (995,595.45)24,970.06 (105,502.40)(1,076,127.79)71255406 Amort of Util Plt Acquis Adj 12,082.00 2,200.00 (474.00)13,808.0071257426191,777.26 27,396.75 0.00 219,174.0171258426(307,519.35)0.00 (43,931.34)(351,450.69)80100409 Current-federal 2,215,329.93 1,014,366.86 0.00 3,229,696.7980150409Current-state 758,173.82 347,156.60 0.00 1,105,330.4280200410(685,925.34)0.00 (314,075.08)(1,000,000.42)80250410 Deferred-State Income taxes (201,077.10)0.00 (92,070.23)(293,147.33)80400411 Investment Tax Cr,amortization (28,140.00)0.00 (4,020.00)(32,160.00)90400904 115,255.29 18,067.17 (563.87)132,758.5990405904190,278.82 159,462.19 0.00 349,741.01908509231,901,558.69 280,613.76 (1,886.89)2,180,285.569089042612,963.53 462.84 (69.20)13,357.1790950000F B T-ES (1,907,331.39)285.50 (326,965.45)(2,234,011.34)90950600 F B T-SOS Ops Sup & Eng 11,610.93 2,458.20 0.00 14,069.1390950601F B T-SOS Ops Lbr & Exp 12,780.88 2,245.90 0.00 15,026.7890950611F B T-SOS Maint Strctrs 3,929.60 0.00 0.00 3,929.6090950614F B T-SOS Maint Wlls&Spr 2,746.47 0.00 0.00 2,746.4790950620F B T-Pump Ops Sup & Eng 2,991.45 586.39 0.00 3,577.8490950622F B T-Pump Ops Pwr Prd Lbr 1,785.73 0.00 0.00 1,785.7390950624F B T-Pump Ops Lbr & Exp 220,944.54 43,254.25 0.00 264,198.7990950631F B T-Pump Maint Strctrs 1,412.37 0.00 0.00 1,412.379095063241.99 0.00 0.00 41.9990950633F B T-Pump Maint Eq 18,537.49 0.00 0.00 18,537.4990950642F B T-Wtr Tmt Ops Lbr&Exp 124,813.59 28,573.59 0.00 153,387.1890950643F B T-Wtr Tmt Ops Misc Exp 767.85 0.00 0.00 767.8590950650F B T-Wtr Tmt Maint Sup&Eng 508.69 0.00 0.00 508.6990950651F B T-Wtr Tmt Maint Strct 2,056.18 0.00 0.00 2,056.1890950652F B T-Wtr Tmt Maint Equip 4,321.70 0.00 0.00 4,321.7090950660F B T-T&D Ops Sup&Eng 3,558.41 0.00 0.00 3,558.4190950662F B T-T&D Ops Line Ex 50,134.13 639.84 0.00 50,773.9790950663F B T-T&D Ops Meter Exp 19,159.63 31.21 0.00 19,190.8490950664F B T-T&D Ops Cust Instl 221.04 0.00 0.00 221.0490950673F B T-T&D Maint - Main 26,768.56 0.00 0.00 26,768.5690950675F B T-T&D Maint - Services 181,641.40 38,835.09 0.00 220,476.4990950676F B T-T&D Maint - Meters 4,912.36 0.00 0.00 4,912.3690950677F B T-T&D Maint - Hydrants 4,863.22 0.00 0.00 4,863.2290950901F B T-Cust Acct Suprvsn 14,288.98 2,586.67 0.00 16,875.6590950902F B T-Cust Acct Mtr Rdng 65,932.70 11,028.82 0.00 76,961.5290950903F B T-Cust Acct Rcrds&Coll 211,720.67 38,646.59 0.00 250,367.2690950920F B T-A&G Salaries 294,272.14 45,955.04 0.00 340,227.1890950932F B T-A&G Maint Plnt 241.48 0.00 0.00 241.4891400924Liability Insurance-A&G Ops 328,481.81 0.00 0.00 328,481.8191460925115,008.53 3,130.49 0.00 118,139.0291500926Pension-A&G Ops 303,129.76 43,304.25 0.00 346,434.0191550926101,511.68 14,501.67 0.00 116,013.3591700926845,690.42 197,200.84 (2,091.74)1,040,799.5291800926174,591.66 22,753.78 0.00 197,345.4491850000Other Employee Benefits-ES 7,140.00 0.00 0.00 7,140.00918609266,547.47 2,450.76 0.00 8,998.239190092859,719.57 0.00 0.00 59,719.57920529306,840.05 977.15 0.00 7,817.209205367232,531.76 4,647.40 0.00 37,179.169206493020,660.14 2,859.97 0.00 23,520.1192200620327.97 487.41 0.00 815.38922006241,412.10 0.00 0.00 1,412.10922006262,588.00 0.00 0.00 2,588.0092200633Uni&Sfty Eq-Pump Maint Eq 84.70 0.00 0.00 84.70922006421,058.25 0.00 0.00 1,058.2592200652Uni&Sfty Eq-Wtr Tmt Maint Eq 12.33 0.00 0.00 12.3392200665Uni&Sfty Eq-T&D Ops Misc Ex 165.31 0.00 0.00 165.3192200673Uni&Sfty Eq-T&D Maint - Main 277.98 387.40 0.00 665.38922006755,171.49 1,006.49 0.00 6,177.9892200902137.69 0.00 0.00 137.6992200903845.79 553.04 0.00 1,398.839220092126,691.53 3,912.72 (52.84)30,551.419220093010,811.73 1,998.10 (113.10)12,696.7392200932Uni&Sfty Eq-A&G Maint Plnt 17,524.73 2,069.28 0.00 19,594.01923009304,769.80 177.20 (307.12)4,639.889260092312,516.05 2,582.41 0.00 15,098.46926009324,940.49 0.00 0.00 4,940.49UW All Accounts (0.00)19,501,560.71 (19,501,560.71)(0.00)
SUZ-W-20-02IPUC DR 1AttachmentPage 228 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Sep 30, 2020
Run on 10/09/20 at 06:50 PM Style: UWGNEBS
Period Beginning Ending
10100000 Utility Plant in Service 474,623,624.24 399,569.87 (17,325.82)475,005,868.2910600000Cnstrction Csts Not Classified 23,032,468.62 2,546,091.18 (379,629.88)25,198,929.9210700000Construction work in progress 13,486,806.56 4,287,535.22 (4,271,973.04)13,502,368.7410750000CWIP – Suspense 58.85 5,496.83 0.00 5,555.6810800000Utility Accumulated Depr (136,612,835.96)66,978.78 (833,455.57)(137,379,312.75)10810000 Retirement work in progress 403,318.54 68,555.39 (2,648.26)469,225.6710900000Accumulated Cost of Removal 2,376,333.58 0.00 0.00 2,376,333.5811100000Utility Accumulated Depr -CIAC (43,601,126.31)0.00 (260,427.70)(43,861,554.01)11400000 Utility plant acquisition adj 600,761.18 0.00 0.00 600,761.1811500000Amort Utility Plant Acquis Adj (229,345.18)474.00 (2,200.00)(231,071.18)12100000 Non-Utility Property 7,553.83 0.00 0.00 7,553.8313120000Collections41,000.00 0.00 0.00 41,000.0013501000Working Funds 0.00 0.00 0.00 0.0014200000Customer AR - CC&B 3,232,282.13 1,958,543.88 0.00 5,190,826.0114201000AR Cash Accrual (1,478,975.67)0.00 (209,548.13)(1,688,523.80)14400000 Provision Uncllctble Acct (Cr)(817,452.01)12,962.45 0.00 (804,489.56)14605000 IC Money Pool Receivable (0.01)521,906.69 (521,906.67)0.0114606000Utility Money Pool Receivable (3,623,614.80)1,564,366.34 (1,516.13)(2,060,764.59)14610000 SW IC Receivable (net)(554,201.61)0.00 (63,916.93)(618,118.54)15000000 Capital&Maint Inv Nonexempt 156,795.65 11,713.91 0.00 168,509.5615010000348,729.45 0.00 0.00 348,729.4515020000Other Inventory 42,758.15 1,587.73 (2,898.79)41,447.0915030000Chemical Inventory 41,938.63 12,567.68 (2,588.11)51,918.2016599000Prepaid Expenses-Other 178,655.00 0.00 (10,250.00)168,405.0017300000Unbilled Revenue 9,258,132.00 0.00 (1,900,657.00)7,357,475.0018300000Prelim Survey and Inv. Chrgs 1,558,563.69 92,202.96 (14,153.60)1,636,613.0518404000Clearing - Capital Work Order (2.68)0.06 (0.15)(2.78)18609000 2,092,361.10 3,487.97 0.00 2,095,849.07186200002,588,487.85 182.04 0.00 2,588,669.8918621000Dfrrd Relocation Exp - Approve 3,908.65 0.00 (977.15)2,931.50186230001,199,452.85 2,267.14 (11,578.67)1,190,141.3218625000Deferred Pwr Costs - Approved 0.89 0.00 0.00 0.8918633000Deferred AFUDC Equity 79,165.73 6,297.55 0.00 85,463.2818650000(545,896.00)0.00 (4,647.39)(550,543.39)18653000 (23,520.11)0.00 (2,855.90)(26,376.01)18680000 Deferred rate charges 23,888.59 43,284.56 0.00 67,173.1518698000Other Reg Assets- Acquisitions 462,023.14 6,823.90 0.00 468,847.0418699000Other Regulatory Assets 80,734.91 27,784.15 (46.00)108,473.0618714000716,786.71 25,368.66 0.00 742,155.3719010000Def. Federal Inc Taxes- Other (66,428.59)0.00 (65,279.00)(131,707.59)19012000 Def State Income Taxes- Other 73,606.37 194.00 0.00 73,800.3719013000Def FIT - ROU Assets (1.00)0.00 0.00 (1.00)19015000 Def SIT - ROU Assets 2.00 0.00 0.00 2.0019017000Def Fed NOL Tax Benefit 8,970.29 0.00 0.00 8,970.2919101000Def. FIT-FAS109 ITC 93,920.80 0.00 (844.20)93,076.6019103000Def. FIT-F71/F109 G/U ITC 44,364.12 0.00 (297.48)44,066.6419131000Def.SIT-FAS109 ITC 43,070.29 0.00 (224.41)42,845.8819132000Def. SIT-F71/F109 G/U ITC 32,548.13 0.00 (23.77)32,524.3620100000Common Stock Issued (1,261,750.00)0.00 0.00 (1,261,750.00)20800000 Additional Paid-in Capital (82,687,658.73)0.00 0.00 (82,687,658.73)21600000 RE - Cumulated Income (116,310,531.11)0.00 0.00 (116,310,531.11)21800000 AOCI - Pension 7,497,766.79 0.00 0.00 7,497,766.7921805000AOCI - PBOP (1,312,855.03)0.00 0.00 (1,312,855.03)23200000 Accounts Payable (1,511,563.05)237,066.97 (523,419.17)(1,797,915.25)23210000 Accounts Payable Reversing (962,533.41)550,168.74 (43,522.92)(455,887.59)23211000 (22,916.29)0.00 (32,298.97)(55,215.26)23220000 AP - Inventory Accrued (57.08)183.29 (559.53)(433.32)23230000 AP - Lease Clearing 227.13 0.00 (173.69)53.4423601000Property Taxes Accrued (1,286,550.80)0.00 (160,818.85)(1,447,369.65)23610000 Franchise taxes Accrued (123,644.36)120,767.50 (216,788.67)(219,665.53)23641000 Federal Income Tax Accrued (6,842,571.65)0.00 (566,898.21)(7,409,469.86)23651000 State Income Tax Accrued (6,319,199.42)0.00 (224,671.58)(6,543,871.00)23661000 FICA Tax Accrued (6,604.37)0.00 (958.83)(7,563.20)23662000 (35.10)0.00 (56.57)(91.67)23663000 (860.95)225.29 (48.22)(683.88)23667000 FICA Tax Accrued – Deferral (167,562.48)0.00 (39,079.55)(206,642.03)23670000 Sales & Use Taxes Accrued (36,154.37)16,800.65 (11,489.22)(30,842.94)23699000 Other Accrued Taxes (1,075.85)71,985.75 (26,165.63)44,744.2723711000Accrued Interest 0.04 0.00 0.00 0.0424205000Accrued - Payroll (468,527.43)261,812.02 (67,867.13)(274,582.54)24211000 Accrued Insurance (185,633.79)25,067.70 (19,046.48)(179,612.57)24213000 Accrued IBNR (510,558.15)0.00 0.00 (510,558.15)24215000 Accrued - Power (425,731.32)78,364.18 0.00 (347,367.14)24245000 Accrued - Vacation (48,763.00)0.00 0.00 (48,763.00)24246000 Accrued - Bonus (258,392.00)0.00 (32,299.00)(290,691.00)24247000 Accrued - Employee Related (6,909.74)6,068.50 (444.20)(1,285.44)24248000 Accr - Employee Related Other (24,646.96)16,725.34 (24,612.15)(32,533.77)24299000 Accrued Other 0.00 0.00 0.00 0.0024301000Employee W/hg-401K 29,465.21 58,274.38 (58,775.24)28,964.3524306000Employee withholding – PAC (45.00)10.00 (10.00)(45.00)25200000 Advances for Construction (5,128,820.89)0.00 0.00 (5,128,820.89)
SUZ-W-20-02IPUC DR 1AttachmentPage 229 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Sep 30, 2020
Run on 10/09/20 at 06:50 PM Style: UWGNEBS
Period Beginning Ending
25201000 Taxable Advncs/Servce Laterals 482,573.32 0.00 0.00 482,573.3225311000Pension Regulatory Account (1,997,742.00)0.00 0.00 (1,997,742.00)25316000 (4,414,304.63)0.00 0.00 (4,414,304.63)25317000 (222,607.36)0.00 (623.83)(223,231.19)25340000 PBOP Liability - Trustee (2,671,498.83)29,429.67 0.00 (2,642,069.16)25380000 Other Deferred Credits (5,330.51)0.00 (139.96)(5,470.47)25390000 Accrued SE LTIP (4,664.93)0.00 (386.00)(5,050.93)25402000 DefRegLiab F71/F109-Fed:ITC (213,901.34)1,389.86 0.00 (212,511.48)25500000 Deferred ITC (535,234.00)4,020.00 0.00 (531,214.00)25501000 Deferred State ITC Idaho 650,000.00 0.00 0.00 650,000.0026200000Injuries and Damages Reserve (246,107.47)0.00 (106,477.93)(352,585.40)26310000 Pension Accrued (7,361,361.96)0.00 (70,701.00)(7,432,062.96)27100000 Contribution in Aid of Cnstrct (122,180,256.48)0.00 0.00 (122,180,256.48)27100001 CWIP non-taxable CIAC 70,630.58 195,133.32 (174,900.00)90,863.9027100002In Service non-taxable CIAC (170,602.85)87,450.00 (107,683.32)(190,836.17)27101000 Taxable CIAC - Serv Laterals (15,391,985.69)11,824.41 (110,467.84)(15,490,629.12)27101001 CWIP taxable CIAC (6,529,660.03)1,809,286.03 (648,437.70)(5,368,811.70)27101002 In Service taxable CIAC (606,485.97)115,275.73 (1,726,889.77)(2,218,100.01)27110000 43,601,126.31 260,427.70 0.00 43,861,554.0128100000Def. FIT- Accelerated Amort 0.00 3,036.00 0.00 3,036.0028203000Def. FIT-MACRS (7,668,608.97)827,103.00 0.00 (6,841,505.97)28206000 Def. FIT- OCI Pension/PBOP 1,651,644.40 0.00 0.00 1,651,644.4028211000Def. FIT Benefit on DSIT 392,683.59 0.00 0.00 392,683.5928300000Def. FIT-Other 623,161.23 0.00 (887,268.42)(264,107.19)28301000 Def. FIT-Tank Painting (374,207.00)0.00 (114,605.00)(488,812.00)28302000 Def. FIT-Rate Expenses (4,572.00)0.00 (13,130.00)(17,702.00)28303000 Def. FIT-Deferred Charges (212,198.35)0.00 (15,407.00)(227,605.35)28304000 Def. FIT-Relocation Expense (6,845.00)1,719.00 0.00 (5,126.00)28305000 Def. FIT-M_S Fees 23,642.14 0.00 0.00 23,642.1428306000Def. FIT-Pensions (886,766.10)85,927.00 0.00 (800,839.10)28307000 Def. FIT-PEBOP 655,140.85 0.00 (53,808.00)601,332.8528308000Def. FIT-Cost of Removal (1,173,445.75)0.00 (28,360.00)(1,201,805.75)28310000 Def. FIT-Uncollectibles 138,784.00 65,826.00 0.00 204,610.0028311000Def. FIT-Injuries and Damages 310,942.00 87,440.00 0.00 398,382.0028312000Def. FIT - AFUDC Equity (720,468.16)0.00 (6,297.55)(726,765.71)28313000 Def. FIT - AFUDC Equity GU (426,809.47)0.00 (66,917.14)(493,726.61)28314000 (620,690.41)0.00 0.00 (620,690.41)28350000 Def. SIT- Other 156,481.15 0.00 (231,261.33)(74,780.18)28353000 Def. SIT - Tank Painting (103,362.00)0.00 (40,604.00)(143,966.00)28354000 Def. SIT-Pensions (191,509.00)30,444.00 0.00 (161,065.00)28355000 Def. SIT-Post Retrmnt Benefits 312,791.72 0.00 (19,064.00)293,727.7228356000Def. SIT-AFUDC Equity (211,556.19)0.00 0.00 (211,556.19)28357000 Def. SIT-Excess Depreciation (826,539.08)277,920.00 0.00 (548,619.08)28358000 Def. SIT- Cost of Removal (279,803.71)0.00 (10,048.00)(289,851.71)28359000 Def. SIT- Relocation (896.00)609.00 0.00 (287.00)28360000 Def. SIT- OCI Pension/PBOP 560,916.84 0.00 0.00 560,916.842836300013,523.04 0.00 0.00 13,523.0428364000Def. SIT - AFUDC Equity GU (87,333.53)0.00 (22,905.00)(110,238.53)28365000 (109,100.24)0.00 0.00 (109,100.24)28405000 3,542,443.34 0.00 0.00 3,542,443.34284060001,303,188.29 1,486.00 0.00 1,304,674.292840800048,773.61 0.00 0.00 48,773.6140105461(11,511,559.13)0.00 (4,366,191.49)(15,877,750.62)40106461 Meter Sale-Residential facili (7,699,687.39)0.00 (915,522.35)(8,615,209.74)40110461 (5,879,110.13)0.00 (1,935,565.85)(7,814,675.98)40111461 Meter Sale-Commercial facility (1,632,836.82)0.00 (232,005.66)(1,864,842.48)40120461 (42,937.23)0.00 (30,306.40)(73,243.63)40121461 Meter Sale-public auth fac (17,149.70)0.00 (5,089.97)(22,239.67)40130474 Surcharges (13,710.95)0.00 (13,476.04)(27,186.99)40136461 (49,616.24)0.00 (17,239.15)(66,855.39)40137461 (76,399.07)0.00 (11,382.13)(87,781.20)40140462 Private Fire protection facili (775,963.55)0.00 (97,945.24)(873,908.79)40145463 Public Fire protection facilit (3,362.40)0.00 0.00 (3,362.40)40200471 Miscellaneous service revenue (9,910.00)0.00 (1,100.00)(11,010.00)40245471 Turn on fees (6,140.00)0.00 (175.00)(6,315.00)40300474 (5,936,658.00)1,849,431.00 0.00 (4,087,227.00)40301474 Reg Unbill facility charge rev 74,206.00 51,226.00 0.00 125,432.0050000000Payroll Clearing 0.00 701,550.21 (701,550.21)0.0050100600Supv Lbr-SOS Ops Sup & Eng 21,982.96 2,314.26 0.00 24,297.2250100601Supv Lbr-SOS Ops Lbr & Exp 35,510.15 5,331.90 0.00 40,842.0550100614Supv Lbr-SOS Maint Wlls&Spr 6,172.87 0.00 0.00 6,172.87501006208,627.37 1,158.54 0.00 9,785.91501006221,568.77 0.00 0.00 1,568.7750100624Supv Lbr-Pump Ops Lbr & Exp 69,009.24 9,351.61 0.00 78,360.8550100630(520.89)0.00 0.00 (520.89)50100633 Supv Lbr-Pump Maint Equip 654.97 0.00 0.00 654.9750100640(885.52)0.00 0.00 (885.52)50100642 45,092.05 7,495.82 (507.08)52,080.7950100643654.97 0.00 0.00 654.97501006501,116.42 0.00 0.00 1,116.4250100660Supv Lbr-T&D Ops Sup&Eng 786.17 1,803.00 0.00 2,589.1750100670Supv Lbr-T&D Maint Sup &Eng (286.49)0.00 0.00 (286.49)
SUZ-W-20-02IPUC DR 1AttachmentPage 230 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Sep 30, 2020
Run on 10/09/20 at 06:50 PM Style: UWGNEBS
Period Beginning Ending
50100675 Supv Lbr-T&D Maint - Services 25,302.39 3,017.00 (292.36)28,027.0350100901Supv Lbr-Cust Acct Suprvsn 26,353.68 10,640.22 (1,727.04)35,266.8650100903Supv Lbr-Cust Acct Rcrds&Coll 122,416.16 13,463.58 0.00 135,879.7450100920Supv Lbr-A&G Ops Salaries 1,737,874.30 235,194.57 (5,975.44)1,967,093.4350105600Drct Lbr-SOS Ops Sup & Eng 2,671.20 0.00 (563.20)2,108.0050105611Drct Lbr-SOS Maint Strctrs 7,210.61 0.00 0.00 7,210.6150105622130.92 0.00 0.00 130.9250105624Drct Lbr-Pump Ops Lbr & Exp 560,081.37 88,141.11 (534.77)647,687.7150105631Drct Lbr-Pump Maint Strctrs 1,796.79 0.00 0.00 1,796.7950105632Drct Lbr-Pump Maint Pwr Prd 100.41 0.00 0.00 100.4150105633Drct Lbr-Pump Maint Equip 25,971.05 0.00 0.00 25,971.0550105642Drct Lbr-Wtr Tmt Ops Lbr&Exp 338,984.32 50,336.79 (1,626.82)387,694.2950105643Drct Lbr-Wtr Tmt Ops Misc Exp 1,267.20 0.00 0.00 1,267.2050105651Drct Lbr-Wtr Tmt Maint Strct 2,043.70 0.00 0.00 2,043.7050105652Drct Lbr-Wtr Tmt Maint Equip 5,613.67 0.00 0.00 5,613.6750105662Drct Lbr-T&D Ops Line Ex 87,091.56 13.00 (894.13)86,210.4350105663Drct Lbr-T&D Ops Meter Exp 29,363.55 177.60 0.00 29,541.1550105664Drct Lbr-T&D Ops Cust instl 485.12 0.00 0.00 485.1250105665Drct Lbr-T&D Ops Misc Ex 42,531.39 5,974.67 (215.95)48,290.1150105673Drct Lbr-T&D Maint - Main 37,020.13 0.00 0.00 37,020.1350105675Drct Lbr-T&D Maint - Services 560,662.32 80,732.48 (821.90)640,572.9050105676Drct Lbr-T&D Maint - Meters 8,742.53 0.00 0.00 8,742.5350105677Drct Lbr-T&D Maint - Hydrants 7,507.11 0.00 0.00 7,507.1150105902Drct Lbr-Cust Acct Mtr Rdng 179,086.29 22,190.43 (1,634.28)199,642.4450105903Drct Lbr-Cust Acct Rcrds&Coll 473,904.77 70,861.70 (660.13)544,106.3450105920Drct Lbr-A&G Ops Salaries 781,901.66 124,161.93 (19,581.93)886,481.6650105932Drct Lbr-A&G Maint Plnt 385.90 0.00 0.00 385.9050110600S L T-SOS Ops Sup & Eng 8,756.94 1,119.40 0.00 9,876.3450120624S L T out-Pump Ops Lbr & Exp 1,352.75 0.00 (221.94)1,130.8150120660S L T out-T&D Ops Sup&Eng 3,841.36 0.00 (811.35)3,030.0150120901S L T out-Cust Acct Suprvsn 114.86 0.00 (19.50)95.3650120920S L T out-A&G Ops Salaries (974,649.93)2,768.89 (129,411.28)(1,101,292.32)50125665 D L T out-T&D Ops Misc Ex (42,531.39)0.00 (5,758.72)(48,290.11)50125903 60.25 0.00 (14.53)45.7250125920D L T out-A&G Ops Salaries (725,490.20)15,000.58 (113,470.47)(823,960.09)50300600 Material-SOS Ops Sup & Eng 492.37 0.00 (123.28)369.0950300611Material-SOS Maint Strctrs 13,420.79 0.00 0.00 13,420.7950300620Material-Pump Ops Sup & Eng 0.00 123.28 0.00 123.2850300624Material-Pump Ops Lbr & Exp 14,800.12 2,703.02 0.00 17,503.1450300631Material-Pump Maint Strctrs 1,277.99 0.00 0.00 1,277.9950300632Material-Pump Maint Pwr Prd 914.01 0.00 0.00 914.0150300633Material-Pump Maint Eq 14,975.69 688.56 0.00 15,664.2550300642Material-Wtr Tmt Ops Lbr&Exp 15,548.75 2,017.44 0.00 17,566.1950300651Material-Wtr Tmt Maint Strct 8,080.51 0.00 0.00 8,080.5150300652Material-Wtr Tmt Maint Equip 12,745.07 7,036.65 0.00 19,781.7250300662Material-T&D Ops Line Ex 371.48 0.00 0.00 371.4850300663Material-T&D Ops Meter Exp 25.52 0.00 0.00 25.5250300665Material-T&D Ops Misc Ex 14,481.81 2,843.02 0.00 17,324.8350300672Material-T&D Maint Rsrvrs&Stn 28.50 0.00 0.00 28.5050300673Material-T&D Maint - Main 14,764.60 4,366.23 0.00 19,130.8350300675Material-T&D Maint - Services 24,650.91 4,759.74 (108.72)29,301.9350300677Material-T&D Maint - Hydrants 10,757.75 2.29 0.00 10,760.0450300902Material-Cust Acct Mtr Rdng 117.03 0.00 0.00 117.0350300903Material-Cust Acct Rcrds&Coll 1,202.28 0.00 0.00 1,202.2850300932Material-A&G Maint Plnt 11,647.94 1,078.06 (888.72)11,837.2850310603Rent-SOS Ops Misc 72.18 0.00 0.00 72.1850310604Rent-SOS Ops 2,317.38 1,725.48 (1,725.48)2,317.3850310624Rent-Pump Ops Lbr & Exp 56.16 0.00 0.00 56.1650310626Rent-Pump Ops Misc Exp 1,200.00 0.00 0.00 1,200.0050310921Rent-A&G Ops Off Suppl&Exp 4,662.55 46.00 0.00 4,708.5550310931Rent-A&G Ops 1,389.52 173.69 0.00 1,563.2150400601Out Servs-SOS Ops Lbr & Exp 1,459.12 0.00 0.00 1,459.12504006248,768.01 1,804.43 0.00 10,572.4450400631Out Servs-Pump Maint Strctrs 8,234.24 339.00 0.00 8,573.2450400632Out Servs-Pump Maint Pwr Prd 42,019.79 0.00 0.00 42,019.7950400633Out Servs-Pump Maint Eq 40,384.46 425.00 (5,392.70)35,416.7650400635Out Servs-Wtr Tmt Lab Testing 78,871.50 8,347.50 0.00 87,219.00504006422,529.35 0.00 0.00 2,529.355040064322,254.23 0.00 (564.57)21,689.6650400651Out Servs-Wtr Tmt Maint Strct 6,917.06 128.08 0.00 7,045.1450400652Out Servs-Wtr Tmt Maint Equip 16,037.82 8,254.00 0.00 24,291.8250400662Out Servs-T&D Ops Line Ex 27,707.25 2,165.80 0.00 29,873.0550400665Out Servs-T&D Ops Misc Ex 3,296.12 0.00 (117.48)3,178.645040067220,392.00 0.00 0.00 20,392.0050400673Out Servs-T&D Maint - Main 69.00 0.00 0.00 69.005040067523,609.70 1,267.75 0.00 24,877.4550400902Out Servs-Cust Acct Mtr Rdng 46,531.87 8,146.69 0.00 54,678.565040090356,524.20 2,044.80 (1,168.00)57,401.0050400905Out Servs-Cust Acct Misc Exp 4,264.66 7.78 (52.76)4,219.685040092041,328.52 3,747.55 0.00 45,076.07504009213,933.58 0.00 (295.73)3,637.8550400923Out Servs-A&G Ops 65,557.36 21,208.83 0.00 86,766.19
SUZ-W-20-02IPUC DR 1AttachmentPage 231 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Sep 30, 2020
Run on 10/09/20 at 06:50 PM Style: UWGNEBS
Period Beginning Ending
50405903 Print & Postage-Cust Acct Rcrd 181,009.38 21,350.66 0.00 202,360.0450605602Prchsd Wtr-SOS Ops 180,638.26 420.67 0.00 181,058.93506106231,342,035.07 191,056.35 0.00 1,533,091.4250610665Prchsd Pwr-T&D Ops Misc Ex 247,040.16 59,456.02 0.00 306,496.1850620622Utilities-Pump Ops Pwr Prd Lbr 0.00 29.37 0.00 29.3750620626Utilities-Pump Ops Misc Exp 2,946.25 260.23 0.00 3,206.4850620633Utilities-Pump Maint Eq 810.53 47.43 0.00 857.9650620651Utilities-Wtr Tmt Maint Strct 15,863.32 1,349.21 (14,165.00)3,047.5350620665Utilities-T&D Ops Misc Exp 8,854.25 725.26 0.00 9,579.5150620921Utilities-A&G Ops Off Suppl 11,003.40 1,541.62 0.00 12,545.0250620930Utilities-A&G Misc 4,454.96 683.38 0.00 5,138.34506256260.00 22.00 0.00 22.005062564317,093.28 3,024.00 0.00 20,117.2850635614Chmcals-SOS Maint Wlls&Spr 11,992.92 0.00 0.00 11,992.92506356403,861.24 701.19 0.00 4,562.4350635641251,305.82 61,531.62 0.00 312,837.44506356423,079.95 0.00 0.00 3,079.9550635652Chmcals-Wtr Tmt Maint Equip 657.20 0.00 0.00 657.2050645000Trnsprt Cst-ES 544,902.53 64,804.52 0.00 609,707.05506456002,954.45 312.61 0.00 3,267.06506456013,097.43 417.93 0.00 3,515.3650645611Trnsprt Cst-SOS Maint Strctrs 707.87 0.00 0.00 707.8750645614418.73 0.00 0.00 418.7350645620754.26 97.71 0.00 851.9750645622316.32 0.00 0.00 316.325064562457,041.57 7,671.21 0.00 64,712.7850645631Trnsprt Cst-Pump Maint Strctrs 262.78 0.00 0.00 262.78506456328.26 0.00 0.00 8.2650645633Trnsprt Cst-Pump Maint Eq 3,379.63 0.00 0.00 3,379.635064564233,343.45 4,724.49 0.00 38,067.9450645643Trnsprt Cst-Wtr Tmt Ops Misc 173.20 0.00 0.00 173.2050645650Trnsprt Cst-Wtr Tmt Maint Sprv 114.51 0.00 0.00 114.5150645651Trnsprt Cst-Wtr Tmt Maint Strc 376.64 0.00 0.00 376.6450645652Trnsprt Cst-Wtr Tmt Maint Eq 784.91 0.00 0.00 784.9150645660Trnsprt Cst-T&D Ops Sup&Eng 526.86 0.00 0.00 526.8650645662Trnsprt Cst-T&D Ops Line Ex 8,967.34 1.20 0.00 8,968.54506456633,392.07 16.48 0.00 3,408.5550645664Trnsprt Cst-T&D Ops Cust Instl 49.75 0.00 0.00 49.7550645673Trnsprt Cst-T&D Maint - Main 4,788.35 0.00 0.00 4,788.355064567550,675.24 6,759.53 0.00 57,434.7750645676Trnsprt Cst-T&D Maint - Meters 853.11 0.00 0.00 853.1150645677845.96 0.00 0.00 845.9650645901Trnsprt Cst-Cust Acct Suprvsn 3,558.81 521.49 0.00 4,080.3050645902Trnsprt Cst-Cust Acct Mtr Rdng 16,519.89 1,778.21 0.00 18,298.105064590353,066.59 6,702.75 0.00 59,769.3450645920Trnsprt Cst-A&G Salaries 69,237.71 7,850.73 0.00 77,088.4450645932Trnsprt Cst-A&G Maint Plnt 45.92 0.00 0.00 45.9250646000Transportation Cost -Trnsfrred (544,902.53)0.00 (64,804.52)(609,707.05)50650600 45.54 0.00 0.00 45.5450650624286.95 160.00 0.00 446.9550650626Office Exp-Pump Ops Misc Exp 11,060.42 1,172.68 0.00 12,233.1050650633Office Exp-Pump Maint Eq 21.17 0.00 0.00 21.1750650642635.09 70.00 0.00 705.0950650650Office Exp-Wtr Tmt Maint Sprv 600.00 0.00 0.00 600.00506506523,138.03 3,214.89 0.00 6,352.9250650660Office Exp-T&D Ops Sup&Eng 0.00 43.14 0.00 43.1450650661Office Exp-T&D Ops Strg Faclt 17,869.26 2,766.90 0.00 20,636.1650650662Office Exp-T&D Ops Line Ex 5,765.12 1,058.13 0.00 6,823.2550650665Office Exp-T&D Ops Misc Ex 9,457.44 7,514.74 (180.40)16,791.7850650673Office Exp-T&D Maint - Main 185.08 0.00 0.00 185.0850650675Office Exp-T&D Maint-Services 1,369.67 167.76 (466.43)1,071.005065090350,460.17 5,556.10 0.00 56,016.2750650905Office Exp-Cust Acct Misc Exp 799.45 177.48 0.00 976.9350650920Office Exp-A&G Ops Salaries 20,079.76 5,892.59 (631.64)25,340.7150650921Office Exp-A&G Ops Off Suppl 93,774.51 7,543.56 0.00 101,318.075065092393,630.00 10,650.00 0.00 104,280.0050650930Office Exp-A&G Ops Misc Gen 26,505.66 2,662.05 (1,769.22)27,398.4950650932Office Exp-A&G Maint Plnt 12,791.67 775.77 0.00 13,567.4450651660Advertising Exp-A&G 82,524.39 3,431.00 0.00 85,955.3950655603Misc Exp-SOS Ops Misc 620.37 0.00 0.00 620.3750655614Misc Exp-SOS Maint Wlls&Spr 50.00 0.00 0.00 50.0050655631Misc Exp-Pump Maint Strctrs 117,727.51 17,827.64 0.00 135,555.1550655651Misc Exp-Wtr Tmt Maint Strct 1,412.50 0.00 0.00 1,412.5070100403Depreciation - Utility Plant 6,552,172.73 831,955.83 0.00 7,384,128.5670203408Real Estate Tax 1,287,435.11 160,818.85 0.00 1,448,253.9670250408Payroll Taxes 415,280.00 51,782.51 (98.90)466,963.61708004302,739,949.90 341,717.81 0.00 3,081,667.7170900419Interest income (29,438.29)0.00 (3,487.97)(32,926.26)71000431 Other interest (14,636.20)0.00 (1,194.88)(15,831.08)71010431 Other interest – Regulatory 4,990.64 623.83 0.00 5,614.4771050419AFUDC Gross Up 11,578.67 0.00 0.00 11,578.6771051419AFUDC Debt (188,839.78)0.00 (15,021.89)(203,861.67)
SUZ-W-20-02IPUC DR 1AttachmentPage 232 of 232
Report ID: TBCOR100 SUEZ Water Idaho
Period Account GAAP Trial Balance - Actuals Ledger
Business Unit: 00060
Period Ending: Sep 30, 2020
Run on 10/09/20 at 06:50 PM Style: UWGNEBS
Period Beginning Ending
71200422 Gain - Disposition of Property 7,651.54 0.00 0.00 7,651.5471251418Misc Non Oper Rental Income (34,151.21)0.00 (4,347.44)(38,498.65)71253426 Non Recoverable (1,076,127.79)42,696.29 (92,259.39)(1,125,690.89)71255406 Amort of Util Plt Acquis Adj 13,808.00 2,200.00 (474.00)15,534.0071257426219,174.01 27,396.75 0.00 246,570.7671258426(351,450.69)0.00 (43,931.34)(395,382.03)80100409 Current-federal 3,229,696.79 566,898.21 0.00 3,796,595.0080150409Current-state 1,105,330.42 224,671.58 0.00 1,330,002.0080200410(1,000,000.42)170,359.42 0.00 (829,641.00)80250410 Deferred-State Income taxes (293,147.33)14,326.33 0.00 (278,821.00)80400411 Investment Tax Cr,amortization (32,160.00)0.00 (4,020.00)(36,180.00)90400904 132,758.59 21,281.99 (394.39)153,646.1990405904349,741.01 0.00 (12,962.45)336,778.56908509232,180,285.56 329,173.87 (122.36)2,509,337.079089042613,357.17 624.30 (65.25)13,916.2290950000F B T-ES (2,234,011.34)396.71 (263,255.58)(2,496,870.20)90950600 F B T-SOS Ops Sup & Eng 14,069.13 1,484.24 0.00 15,553.3790950601F B T-SOS Ops Lbr & Exp 15,026.78 1,984.14 0.00 17,010.9290950611F B T-SOS Maint Strctrs 3,929.60 0.00 0.00 3,929.6090950614F B T-SOS Maint Wlls&Spr 2,746.47 0.00 0.00 2,746.4790950620F B T-Pump Ops Sup & Eng 3,577.84 463.90 0.00 4,041.7490950622F B T-Pump Ops Pwr Prd Lbr 1,785.73 0.00 0.00 1,785.7390950624F B T-Pump Ops Lbr & Exp 264,198.79 36,419.55 0.00 300,618.3490950631F B T-Pump Maint Strctrs 1,412.37 0.00 0.00 1,412.379095063241.99 0.00 0.00 41.9990950633F B T-Pump Maint Eq 18,537.49 0.00 0.00 18,537.4990950642F B T-Wtr Tmt Ops Lbr&Exp 153,387.18 22,429.80 0.00 175,816.9890950643F B T-Wtr Tmt Ops Misc Exp 767.85 0.00 0.00 767.8590950650F B T-Wtr Tmt Maint Sup&Eng 508.69 0.00 0.00 508.6990950651F B T-Wtr Tmt Maint Strct 2,056.18 0.00 0.00 2,056.1890950652F B T-Wtr Tmt Maint Equip 4,321.70 0.00 0.00 4,321.7090950660F B T-T&D Ops Sup&Eng 3,558.41 0.00 0.00 3,558.4190950662F B T-T&D Ops Line Ex 50,773.97 5.73 0.00 50,779.7090950663F B T-T&D Ops Meter Exp 19,190.84 78.22 0.00 19,269.0690950664F B T-T&D Ops Cust Instl 221.04 0.00 0.00 221.0490950673F B T-T&D Maint - Main 26,768.56 0.00 0.00 26,768.5690950675F B T-T&D Maint - Services 220,476.49 32,091.37 0.00 252,567.8690950676F B T-T&D Maint - Meters 4,912.36 0.00 0.00 4,912.3690950677F B T-T&D Maint - Hydrants 4,863.22 0.00 0.00 4,863.2290950901F B T-Cust Acct Suprvsn 16,875.65 2,475.81 0.00 19,351.4690950902F B T-Cust Acct Mtr Rdng 76,961.52 8,442.20 0.00 85,403.7290950903F B T-Cust Acct Rcrds&Coll 250,367.26 31,821.71 0.00 282,188.9790950920F B T-A&G Salaries 340,227.18 37,271.89 0.00 377,499.0790950932F B T-A&G Maint Plnt 241.48 0.00 0.00 241.4891400924Liability Insurance-A&G Ops 328,481.81 111,492.78 0.00 439,974.5991460925118,139.02 4,744.87 0.00 122,883.8991500926Pension-A&G Ops 346,434.01 43,304.25 0.00 389,738.2691550926116,013.35 14,501.67 0.00 130,515.02917009261,040,799.52 126,096.00 (2,083.69)1,164,811.8391800926197,345.44 24,612.15 0.00 221,957.5991850000Other Employee Benefits-ES 7,140.00 0.00 0.00 7,140.00918609268,998.23 0.00 0.00 8,998.239190092859,719.57 0.00 0.00 59,719.57920529307,817.20 977.15 0.00 8,794.359205367237,179.16 4,647.39 0.00 41,826.559206493023,520.11 2,855.90 0.00 26,376.0192200620815.38 0.00 0.00 815.38922006241,412.10 0.00 0.00 1,412.10922006262,588.00 0.00 0.00 2,588.00922006320.00 37.00 0.00 37.0092200633Uni&Sfty Eq-Pump Maint Eq 84.70 0.00 0.00 84.70922006421,058.25 0.00 0.00 1,058.25922006510.00 218.41 0.00 218.4192200652Uni&Sfty Eq-Wtr Tmt Maint Eq 12.33 0.00 0.00 12.3392200665Uni&Sfty Eq-T&D Ops Misc Ex 165.31 0.00 0.00 165.3192200673Uni&Sfty Eq-T&D Maint - Main 665.38 0.00 0.00 665.38922006756,177.98 848.74 (207.22)6,819.5092200902137.69 0.00 0.00 137.69922009031,398.83 220.73 0.00 1,619.569220092130,551.41 6,911.58 (435.36)37,027.639220093012,696.73 0.00 0.00 12,696.7392200932Uni&Sfty Eq-A&G Maint Plnt 19,594.01 1,616.63 0.00 21,210.64923009304,639.88 182.25 0.00 4,822.139260092315,098.46 2,582.41 0.00 17,680.87926009324,940.49 0.00 0.00 4,940.49UW All Accounts (0.00)24,267,353.48 (24,267,353.48)0.00
SUZ-W-20-02 IPUC DR 2
Page 1 of 1
SUEZ WATER IDAHO INC. CASE SUZ-W-20-02
FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF
Preparer/Sponsoring Witness: J. Cary

REQUEST NO. 2:
Please provide a copy of the Company Chart of Accounts. RESPONSE NO. 2:

Please see the attached file for a copy of the Company’s Chart of Accounts.
SUZ-W-20-02
IPUC DR 2
Attachment
Page 1 of 32
SUEZ Water Idaho
Case No. SUZ-W-20-02
SetID Account Eff Date Status Descr Short Desc Account Type Acct Code Sync Date Time
SHARE 01170000 1/1/1901 A Res Actuarial diff emp bnft Res Actuar Y Q N IFRS 7/17/2015 14:22
SHARE 01171000 1/1/1901 A Res Actuarial diff empbnft DeF Res Actuar Y Q N IFRS 7/17/2015 14:22
SHARE 01513000 1/1/1901 A Provision for onerous contract Provision Y L N IFRS 7/17/2015 14:22
SHARE 01515000 1/1/1901 A Provision for Restructuring PROVRESTRU Y L N IFRS 9/22/2017 12:51
SHARE 01516000 1/1/1901 A Provision for litigations Provision Y L N IFRS 7/17/2015 14:22
SHARE 01530000 1/1/1901 A Prov for pens&oth post emp bnf Prov for p Y L N IFRS 7/17/2015 14:22
SHARE 01531000 1/1/1901 A Prov for other emp bnf Prov for o Y L N IFRS 7/17/2015 14:22
SHARE 02030100 1/1/1901 A Development costs Developmen Y L N IFRS 7/17/2015 14:22
SHARE 02030200 1/1/1901 A Amort of Development costs Amort of D Y L N IFRS 7/17/2015 14:22
SHARE 02041000 1/1/1901 A ROU Impairment loss - Land ROUIMPLAND Y L N IFRS 1/23/2019 11:38
SHARE 02042000 1/1/1901 A ROU Impairment loss- Buildg ROUIMPBLDG Y L N IFRS 1/23/2019 11:41
SHARE 02043000 1/1/1901 A ROU Impairment loss-ConsMt ROUIMPCONS Y L N IFRS 1/23/2019 11:43
SHARE 02044000 1/1/1901 A ROU Impairment loss- Transp ROUIMPTRAN Y L N IFRS 1/23/2019 11:45
SHARE 02045000 1/1/1901 A ROU Impairment loss-Off IT ROUIMPOFIT Y L N IFRS 1/23/2019 11:47
SHARE 02130500 1/1/1901 A Impair loss on Mach & Tech eq Impair los Y L N IFRS 7/17/2015 14:22
SHARE 02189500 1/1/1901 A Impair loss on office & IT eq Impair los Y L N IFRS 7/17/2015 14:22
SHARE 02310500 1/1/1901 A Impair loss -tangible progress Impair los Y L N IFRS 7/17/2015 14:22
SHARE 02609000 1/1/1901 A Goodwill attributable to NCI GOODWILLNC Y L N IFRS 12/18/2019 15:03
SHARE 02612000 1/1/1901 A Depr of investments in subs JV DEPRINVSJV Y L N IFRS 12/14/2017 14:27
SHARE 04210000 1/1/1901 A Employee-related AP ExcPremium EMPLAPEXCP Y L N IFRS 12/21/2018 11:35
SHARE 04460100 1/1/1901 A Income tax receivable Income tax Y L N IFRS 7/17/2015 14:22
SHARE 04610100 1/1/1901 A Rece on tang and intang asset Rece on ta Y L N IFRS 7/17/2015 14:22
SHARE 04650000 1/1/1901 A Payables on PPE and intangible PAYPPEINTG Y L N IFRS 4/27/2017 16:27
SHARE 04651000 1/1/1901 A Payables PPE and intangible NC PAYPPEINNC Y L N IFRS 4/27/2017 16:29
SHARE 04881000 1/1/1901 A Deferred Tax Assets DEFTAXASSA Y L N IFRS 2/16/2018 15:29
SHARE 04893000 1/1/1901 A Advanced payments - IFRS 16 ADVPAYIF16 Y L N IFRS 5/30/2019 14:18
SHARE 04899000 1/1/1901 A Net effect on the def tax liab Net effect Y L N IFRS 7/17/2015 14:22
SHARE 04899100 1/1/1901 A Net effect on the def tax asse Net effect Y L N IFRS 7/17/2015 14:22
SHARE 06372100 1/1/1901 A Taxes:IFRIC21 effect Taxes:IFRI Y E N IFRS 7/17/2015 14:22
SHARE 06412000 1/1/1901 A Payments -cash based on shares PAYCASHSHA Y E N IFRS 12/21/2018 11:38
SHARE 06511000 1/1/1901 A Restructuring expenses Restructur Y E N IFRS 7/17/2015 14:22
SHARE 06512000 1/1/1901 A Allownc/rvrsl prov restructrng Allownc/rv Y E N IFRS 7/17/2015 14:22
SHARE 06540000 1/1/1901 A Rebranding Costs Rebranding Y E N IFRS 7/17/2015 14:22
SHARE 06550000 1/1/1901 A Royalty fee know how paid ROYFEEPD Y E N IFRS 3/30/2016 21:24
SHARE 06621000 1/1/1901 A Interest expense-noncash INTEXPNC Y E N IFRS 4/26/2017 16:28
SHARE 06622000 1/1/1901 A Affiliate Interest exp-noncash AFFINTNC Y E N IFRS 4/26/2017 16:31
SHARE 06664000 1/1/1901 A Fx gain loss oth assets & liab FXGAINLOSS Y E N IFRS 12/18/2019 14:56
SHARE 06675000 1/1/1901 I Dscntng exp LT prvsn exc pnsns Dscntng ex Y E N IFRS 7/17/2015 14:22
SHARE 06676000 1/1/1901 A Dscntng exp postemploymnt bens Dscntng ex Y E N IFRS 7/17/2015 14:22
SHARE 06677000 1/1/1901 A Expected return on plan assets Expected r Y E N IFRS 7/17/2015 14:22
SHARE 06750000 1/1/1901 A Carrying amt in GBV asset sold GBV SOLD Y E N IFRS 9/11/2015 12:40
SHARE 06751000 1/1/1901 A Crryng amnt GBV subs JV&assoc.Crryng amn Y E N IFRS 7/17/2015 14:22
SHARE 06752000 1/1/1901 A Adjustments on disposals Adjustment Y E N IFRS 7/17/2015 14:22
SHARE 06753000 1/1/1901 A Exp on disposal AFS fin assets EXPDISPAFS Y E N IFRS 11/2/2017 15:29
SHARE 06754000 1/1/1901 A Exp on dspsls of subs JV assoc Exp on dsp Y E N IFRS 7/17/2015 14:22
SHARE 06811000 1/1/1901 A Amortization-Development costs AMORTDEV Y E N IFRS 9/22/2017 17:24
SHARE 06830000 1/1/1901 A Net Allowncs contingencies-COS Net Allown Y E N IFRS 7/17/2015 14:22
SHARE 06832000 1/1/1901 A Net Allowncs employ bnfits-COS Net Allown Y E N IFRS 7/17/2015 14:22
SHARE 06834000 1/1/1901 A Net allow of emp bnft LTIP-COS Net allow Y E N IFRS 7/17/2015 14:22
SHARE 06951000 1/1/1901 A Rectifictn prior yrs crrnt tax Rectifictn Y E N IFRS 7/17/2015 14:22
SHARE 06951100 1/1/1901 A Dfrrd tax dspsls assets &chngs Dfrrd tax Y E N COMM 9/11/2015 12:40
SHARE 06952000 1/1/1901 A Dfrrd tax dspsls assets &chngs Dfrrd tax Y E N IFRS 7/17/2015 14:22
SHARE 0697010 1/1/1901 I Crrnt tax dspsls fin assts&cha Crrnt tax Y E N IFRS 9/11/2015 12:42
SHARE 06970200 1/1/1901 A Current tax on disposal assets Current ta Y E N IFRS 9/11/2015 12:43
SHARE 06971000 1/1/1901 A Crrnt tax dspsls fin assts&cha Crrnt tax Y E N IFRS 7/17/2015 14:22
SHARE 06972000 1/1/1901 A Current tax on disposal assets Current ta Y E N IFRS 7/17/2015 14:22
SHARE 07530000 1/1/1901 A OP lease expense cancellation OPLEASECAN Y E N IFRS 1/29/2019 12:49
SHARE 07550000 1/1/1901 A Royalty fee know how received ROYFEERCD Y E N IFRS 3/30/2016 21:27
SHARE 07610000 1/1/1901 A Dividend received from Subs DIVRECSUBS Y E N IFRS 9/22/2017 17:22
SHARE 07750000 1/1/1901 A Net proceeds dispsl of assets NETPROCASS Y E N IFRS 9/11/2015 12:39
SUZ-W-20-02
IPUC DR 2
Attachment
Page 2 of 32
SUEZ Water Idaho
Case No. SUZ-W-20-02
SetID Account Eff Date Status Descr Short Desc Account Type Acct Code Sync Date Time
SHARE 07826000 1/1/1901 A Rvrsl imprmnt tang&intan asset Rvrsl impr Y E N IFRS 7/17/2015 14:22
SHARE 07828000 1/1/1901 A Rvrsl imprmnt lss intan & PP&E Rvrsl impr Y E N IFRS 7/17/2015 14:22
SHARE 09513000 1/1/1901 A Deferred tax - write-off DEFTAXWO Y E N IFRS 11/2/2017 15:33
SHARE 09514000 1/1/1901 A Defd tax-writeoff reverse decr DEFTAXWREV Y E N IFRS 11/2/2017 15:35
SHARE 09515000 1/1/1901 A Rectify prior periods defd tax RECPPDEFD Y E N IFRS 11/2/2017 15:38
SHARE 10100000 1/1/1901 A Utility Plant in Service Utility Pl Y A N COMM 7/17/2015 14:22
SHARE 10101000 1/1/1901 A Utility Plant In Service- Land UPSRVLAND Y A N COMM 8/2/2017 16:38
SHARE 10102000 1/1/1901 A Utility Plant InServ-Buildings UPSRVBLDG Y A N COMM 8/2/2017 16:48
SHARE 10103000 1/1/1901 A Utility Plant InServ-Equipment UPSRVEQUIP Y A N COMM 8/2/2017 16:50
SHARE 10104000 1/1/1901 A Utility Plant InServ- Vehicles UPSRVVEHIC Y A N COMM 8/2/2017 16:51
SHARE 10108000 1/1/1901 A Utility Plant InServ-Office&IT UPSRVOFFIT Y A N COMM 8/2/2017 16:53
SHARE 10150000 1/1/1901 I Utility Plant Retirements Utility Pl Y A N COMM 7/17/2015 14:22
SHARE 10500000 1/1/1901 A Plant held for future use Plant held Y A N COMM 7/17/2015 14:22
SHARE 10600000 1/1/1901 A Cnstrction Csts Not Classified Cnstrction Y A N COMM 7/17/2015 14:22
SHARE 10700000 1/1/1901 A Construction work in progress Constructi Y A N COMM 7/17/2015 14:22
SHARE 1075000 1/1/1901 I CWIP – Suspense CWIP – Sus Y A N COMM 10/21/2015 15:47
SHARE 10750000 1/1/1901 A CWIP – Suspense CWIP – Sus Y A N COMM 10/26/2015 9:58
SHARE 10800000 1/1/1901 A Utility Accumulated Depr Utility Ac Y A N COMM 7/17/2015 14:23
SHARE 10802000 1/1/1901 A Utility Accum Depr - Buildings UADRVBLDG Y A N COMM 8/2/2017 16:54
SHARE 10803000 1/1/1901 A Utility Accum Depr - Equipment UADRVEQUIP Y A N COMM 8/2/2017 16:56
SHARE 10804000 1/1/1901 A Utility Accum Depr - Vehicles UADRVVEHIC Y A N COMM 8/2/2017 16:58
SHARE 10808000 1/1/1901 A Utility Accum Depr - Office&IT UADRVOFFIT Y A N COMM 8/2/2017 16:59
SHARE 10810000 1/1/1901 A Retirement work in progress Retirement Y A N COMM 7/17/2015 14:23
SHARE 10900000 1/1/1901 A Accumulated Cost of Removal Accumulate Y A N COMM 7/17/2015 14:23
SHARE 11100000 1/1/1901 A Utility Accumulated Depr -CIAC Utility Ac Y A N COMM 7/17/2015 14:23
SHARE 11120000 1/1/1901 A Utility Accumulated Depr -Adva Utility Ac Y A N COMM 7/17/2015 14:23
SHARE 11150000 1/1/1901 A Amort of utility plant in serv Amort of u Y A N COMM 7/17/2015 14:23
SHARE 11300000 1/1/1901 A Accum Prov for Amort Prop Held Accum Prov Y A N COMM 7/17/2015 14:23
SHARE 11400000 1/1/1901 A Utility plant acquisition adj Utility pl Y A N COMM 7/17/2015 14:23
SHARE 11500000 1/1/1901 A Amort Utility Plant Acquis Adj Amort Util Y A N COMM 7/17/2015 14:23
SHARE 11700000 1/1/1901 A Gain Loss on disposition Gain Loss Y A N COMM 7/17/2015 14:23
SHARE 11809000 1/1/1901 A ROU Asset Op - Other ROUAOPOTHR Y A N COMM 5/30/2019 14:32
SHARE 11810000 1/1/1901 A ROU Asset Op - Land ROUAOPLAND Y A N COMM 1/23/2019 11:49
SHARE 11811000 1/1/1901 A ROU Asset Op - Building ROUAOPBLDG Y A N COMM 1/23/2019 11:51
SHARE 11812000 1/1/1901 A ROU Asset Op - ConstrMt ROUAOPCONS Y A N COMM 1/23/2019 11:53
SHARE 11813000 1/1/1901 A ROU Asset Op - Transp ROUAOPTRAN Y A N COMM 1/23/2019 11:55
SHARE 11814000 1/1/1901 A ROU Asset Op - Offic IT ROUAOPOFIT Y A N COMM 1/23/2019 11:56
SHARE 11815000 1/1/1901 A ROU Asset Fin - Land ROUAFILAND Y A N COMM 1/23/2019 11:58
SHARE 11816000 1/1/1901 A ROU Asset Fin - Buildg ROUAFIBLDG Y A N COMM 1/23/2019 11:59
SHARE 11817000 1/1/1901 A ROU Asset Fin - ConstMt ROUAFICONS Y A N COMM 1/23/2019 12:01
SHARE 11818000 1/1/1901 A ROU Asset Fin - Transp ROUAFITRAN Y A N COMM 1/23/2019 12:02
SHARE 11819000 1/1/1901 A ROU Asset Fin - OfficIT ROUAFIOFIT Y A N COMM 1/23/2019 12:04
SHARE 11820000 1/1/1901 A ROU Asset Fin - Other ROUAFIOTHR Y A N COMM 5/30/2019 14:35
SHARE 11909000 1/1/1901 A ROU Accum Amort Op - Other ROUAAOOTHR Y A N COMM 5/30/2019 14:37
SHARE 11910000 1/1/1901 A ROU Accum Amort Op - Land ROUAAOLAND Y A N COMM 1/23/2019 12:06
SHARE 11911000 1/1/1901 A ROU Accum Amort Op - Building ROUAAOBLDG Y A N COMM 1/23/2019 12:08
SHARE 11912000 1/1/1901 A ROU Accum Amort Op - ConstrMt ROUAAOCONS Y A N COMM 1/23/2019 12:09
SHARE 11913000 1/1/1901 A ROU Accum Amort Op - Transp ROUAAOTRAN Y A N COMM 1/23/2019 12:11
SHARE 11914000 1/1/1901 A ROU Accum Amort Op - Offic IT ROUAAOOFIT Y A N COMM 1/23/2019 12:12
SHARE 11915000 1/1/1901 A ROU Accum Amort Fin - Land ROUAAFLAND Y A N COMM 1/23/2019 12:14
SHARE 11916000 1/1/1901 A ROU Accum Amort Fin - Buildg ROUAAFBLDG Y A N COMM 1/23/2019 12:15
SHARE 11917000 1/1/1901 A ROU Accum Amort Fin - ConstMt ROUAAFCONS Y A N COMM 1/23/2019 12:17
SHARE 11918000 1/1/1901 A ROU Accum Amort Fin - Transp ROUAAFTRAN Y A N COMM 1/23/2019 12:18
SHARE 11919000 1/1/1901 A ROU Accum Amort Fin - OfficIT ROUAAFOFIT Y A N COMM 1/23/2019 12:20
SHARE 11920000 1/1/1901 A ROU Accum Amort Fin - Other ROUAAFOTHR Y A N COMM 5/30/2019 14:39
SHARE 12020000 1/1/1901 A Concession Fees Concession Y A N COMM 7/17/2015 14:23
SHARE 12030000 1/1/1901 A Accum amort. concession fees Accum amor Y A N COMM 7/17/2015 14:23
SHARE 12035000 1/1/1901 A Accum impairment-concession fe Accum impa Y A N IFRS 9/11/2015 10:46
SHARE 12040000 1/1/1901 A Other Intangibles Other Inta Y A N COMM 7/17/2015 14:23
SHARE 12050000 1/1/1901 A Accumulated amort other intang Accumulate Y A N COMM 7/17/2015 14:23
SUZ-W-20-02
IPUC DR 2
Attachment
Page 3 of 32
SUEZ Water Idaho
Case No. SUZ-W-20-02
SetID Account Eff Date Status Descr Short Desc Account Type Acct Code Sync Date Time
SHARE 12100000 1/1/1901 A Non-Utility Property Non-Utilit Y A N COMM 7/17/2015 14:23
SHARE 12102000 1/1/1901 A Non-Utility Property Bldg Non-Utilit Y A N COMM 7/17/2015 14:23
SHARE 12103000 1/1/1901 A Non-Utility Proprty-Tech Equip Non-Utilit Y A N COMM 7/17/2015 14:23
SHARE 12104000 1/1/1901 A Non-Utility Proprty -Transport Non-Utilit Y A N COMM 7/17/2015 14:23
SHARE 12110000 1/1/1901 A Accum Depr Non-Utlty Prop Othr Accum Depr Y A N COMM 7/17/2015 14:23
SHARE 12112000 1/1/1901 A Accum Depr Non-Utlty Prop-Bldn Accum Depr Y A N COMM 7/17/2015 14:23
SHARE 12113000 1/1/1901 A Accum Depr Non-Utlty Prop-Tech Accum Depr Y A N COMM 7/17/2015 14:23
SHARE 12114000 1/1/1901 A Accum Depr-Non-util transport Accum Depr Y A N COMM 7/17/2015 14:23
SHARE 12120000 1/1/1901 A Non Utility Work in progress Non Utilit Y A N COMM 7/17/2015 14:23
SHARE 12150000 1/1/1901 A Goodwill Goodwill Y A N COMM 7/17/2015 14:23
SHARE 12300000 1/1/1901 A Investment in assoc companies Investment Y A N COMM 7/17/2015 14:23
SHARE 12330000 1/1/1901 I PLACEHOLDER Account PLACEHOLDR Y A N COMM 9/11/2015 10:47
SHARE 12410000 1/1/1901 A Equity Ernngs Non-Consl Compan Equity Ern Y A N COMM 7/17/2015 14:23
SHARE 12420000 1/1/1901 A Other Long Term Investments Other Long Y A N COMM 7/17/2015 14:23
SHARE 12500000 1/1/1901 A Restricted Cash Restricted Y A N COMM 7/17/2015 14:23
SHARE 13100000 1/1/1901 A Operations Cash Account Crrnt Operations Y A N COMM 7/17/2015 14:23
SHARE 13106000 1/1/1901 A Operation Cash Acct Crrnt-Util OPERATIONS Y A N COMM 11/29/2018 15:49
SHARE 13110000 1/1/1901 A Payroll Cash Account Payroll Ca Y A N COMM 7/17/2015 14:23
SHARE 13116000 1/1/1901 A Payroll Cash Account-Utility PAYROLLCA Y A N COMM 11/29/2018 15:51
SHARE 13120000 1/1/1901 A Collections Collection Y A N COMM 7/17/2015 14:23
SHARE 13130000 1/1/1901 A Disbursements (local accounts)Disburseme Y A N COMM 7/17/2015 14:23
SHARE 13140000 1/1/1901 A Cash - Sales Tax CASHSALTAX Y A N COMM 10/6/2017 16:04
SHARE 13146000 1/1/1901 A Cash - Sales Tax - Utility CASHSALTAX Y A N COMM 11/29/2018 15:53
SHARE 13150000 1/1/1901 A Operating Cash Acct - Citi Operating Y A N COMM 7/17/2015 14:23
SHARE 13440000 1/1/1901 A Special Deposits Special De Y A N COMM 7/17/2015 14:23
SHARE 13501000 1/1/1901 A Working Funds Working Fu Y A N COMM 7/17/2015 14:23
SHARE 14200000 1/1/1901 A Customer AR - CC&B Customer A Y A N COMM 7/17/2015 14:23
SHARE 14201000 1/1/1901 A AR Cash Accrual AR Cash Ac Y A N COMM 7/17/2015 14:23
SHARE 14210000 1/1/1901 A Customer AR - PS Customer A Y A N COMM 7/17/2015 14:23
SHARE 14230000 1/1/1901 A AR Unapplied AR Unappli Y A N COMM 7/17/2015 14:23
SHARE 14309000 1/1/1901 A Accounts Receivable-Other Accounts R Y A N COMM 7/17/2015 14:23
SHARE 14310000 1/1/1901 A AR - M&J billed AR - M&J b Y A N COMM 7/17/2015 14:23
SHARE 14311000 1/1/1901 A Accounts receivable - M&J cost Accounts r Y A N COMM 7/17/2015 14:23
SHARE 14312000 1/1/1901 A CSLSL Other Accts Receivable CSLSLOTHAR Y A N COMM 9/1/2020 15:31
SHARE 14400000 1/1/1901 A Provision Uncllctble Acct (Cr)Provision Y A N COMM 7/17/2015 14:23
SHARE 14410000 1/1/1901 A Provision Uncllctble Acct-Othr Provision Y A N COMM 7/17/2015 14:23
SHARE 14500000 1/1/1901 A NR - SWI/Can cons companies Note Recei Y A N COMM 7/17/2015 14:23
SHARE 14600000 1/1/1901 A AR - SWI/Can cons companies IC receiva Y A N COMM 7/17/2015 14:23
SHARE 14605000 1/1/1901 A IC Money Pool Receivable IC Money P Y A N COMM 7/17/2015 14:23
SHARE 14606000 1/1/1901 A Utility Money Pool Receivable UTILMYPOOL Y A N COMM 1/28/2019 18:26
SHARE 14608000 1/1/1901 A M&S Money Pool Receivable MSMONYPOOL Y A N COMM 1/28/2019 18:28
SHARE 14610000 1/1/1901 A SW IC Receivable (net)SWICRECBL Y A N COMM 1/28/2019 18:30
SHARE 14615000 1/1/1901 A Interest Rec SWI/Can cons co's Int & Div Y A N COMM 9/11/2015 10:47
SHARE 146200 1/1/1901 I DO NOT USE DNU Y A N COMM 12/18/2019 14:44
SHARE 14620000 1/1/1901 A Dividends Receivable DIVIDEREC Y A N COMM 12/18/2019 14:50
SHARE 14630000 1/1/1901 A AR - SNA affiliates Recvble No Y A N COMM 7/17/2015 14:23
SHARE 14640000 1/1/1901 A AR - Suez Group affiliates AR Suez Af Y A N COMM 7/17/2015 14:23
SHARE 14645000 1/1/1901 A AR - R&I Alliance AR - R&I A Y A N COMM 7/17/2015 14:23
SHARE 14660000 1/1/1901 A NR - SNA affiliates Notes Rece Y A N COMM 7/17/2015 14:23
SHARE 14665000 1/1/1901 A Interest Rec – SNA affiliates Interest R Y A N COMM 9/11/2015 10:47
SHARE 14670000 1/1/1901 A NR - Suez Group affiliates NRAFFIL Y A N COMM 9/22/2017 12:28
SHARE 14675000 1/1/1901 A Interest Rec– Suez Group affil INTRECAFF Y A N COMM 9/22/2017 12:26
SHARE 14800000 1/1/1901 A Notes Receivable Notes Rece Y A N COMM 7/17/2015 14:23
SHARE 15000000 1/1/1901 A Capital&Maint Inv Nonexempt Capital&Ma Y A N COMM 7/17/2015 14:23
SHARE 15010000 1/1/1901 A Small Repairs Inventory Exempt Small Repa Y A N COMM 7/17/2015 14:23
SHARE 15020000 1/1/1901 A Other Inventory Other Inve Y A N COMM 7/17/2015 14:23
SHARE 15030000 1/1/1901 A Chemical Inventory Chemical I Y A N COMM 7/17/2015 14:23
SHARE 15035000 1/1/1901 A Obsolete Inventory OBSOLETEIN Y A N COMM 9/11/2015 10:47
SHARE 15040000 1/1/1901 A InterIUnit in Transit Inv InterIUnit Y A N COMM 7/17/2015 14:23
SHARE 15045000 1/1/1901 I PLACEHOLDER Account PLACEHOLDR Y A N COMM 9/11/2015 10:47
SUZ-W-20-02
IPUC DR 2
Attachment
Page 4 of 32
SUEZ Water Idaho
Case No. SUZ-W-20-02
SetID Account Eff Date Status Descr Short Desc Account Type Acct Code Sync Date Time
SHARE 15670000 1/1/1901 A GST Paid to Suppliers GSTPAIDSUP Y A N COMM 9/11/2020 9:23
SHARE 15675000 1/1/1901 A QST Paid to Suppliers QSTPAIDSUP Y A N COMM 9/11/2020 9:26
SHARE 16501000 1/1/1901 A Prepaid Property Taxes Prepaid Pr Y A N COMM 7/17/2015 14:23
SHARE 16502000 1/1/1901 A Prepaid Franchise Taxes Prepaid Fr Y A N COMM 7/17/2015 14:23
SHARE 16503000 1/1/1901 A Prepaid Gross Receipt Taxes Prepaid Gr Y A N COMM 7/17/2015 14:23
SHARE 16504000 1/1/1901 A Prepaid Excise Taxes Prepaid Ex Y A N COMM 7/17/2015 14:23
SHARE 16509000 1/1/1901 A Prepaid Taxes - Other Prepaid Ta Y A N COMM 7/17/2015 14:23
SHARE 16520000 1/1/1901 I Clearing Shared Services Exp Clearing S Y A N COMM 7/17/2015 14:23
SHARE 16530000 1/1/1901 A Prepaid Expense - IT Prepaid Ex Y A N COMM 7/17/2015 14:23
SHARE 16531000 1/1/1901 A Prepaid General Insurance Prepaid Ge Y A N COMM 7/17/2015 14:23
SHARE 16599000 1/1/1901 A Prepaid Expenses-Other Prepaid Ex Y A N COMM 7/17/2015 14:23
SHARE 17300000 1/1/1901 A Unbilled Revenue Unbilled R Y A N COMM 7/17/2015 14:23
SHARE 18000000 1/1/1901 A Notes Receivable - Long Term Notes Rece Y A N COMM 7/17/2015 14:23
SHARE 18010000 1/1/1901 A NR LT - SWI/Can cons companies NRLTSWICAN Y A N COMM 9/22/2017 12:34
SHARE 18020000 1/1/1901 A NR LT - SNA affiliates NRLTSNAAFF Y A N COMM 9/22/2017 12:36
SHARE 18030000 1/1/1901 A NR LT - Suez Group affiliates NRLTSUEZAF Y A N COMM 9/22/2017 12:38
SHARE 18100000 1/1/1901 A Unamortized Debt Discount &Exp Unamortize Y A N COMM 7/17/2015 14:23
SHARE 18101000 1/1/1901 A Unamortized DebtDisc–Reg Asset UnamordbtA Y A N COMM 5/25/2016 18:14
SHARE 18120000 1/1/1901 A Arbitrage Costs Arbitrage Y A N COMM 7/17/2015 14:23
SHARE 18130000 1/1/1901 A Unamort debt issue cost-affil UNAMORTDEB Y A N COMM 9/22/2017 12:31
SHARE 18300000 1/1/1901 A Prelim Survey and Inv. Chrgs Pre Survey Y A N COMM 9/11/2015 10:47
SHARE 18401000 12/28/2015 I Clearing - Construction Clearing -Y A N COMM 7/17/2015 14:23
SHARE 18402000 1/1/1901 I Clearing - Payroll Clearing -Y A N COMM 7/17/2015 14:23
SHARE 18403000 1/1/1901 I Clearing P Cards Clearing P Y A N COMM 7/17/2015 14:23
SHARE 18404000 1/1/1901 A Clearing - Capital Work Order Clearing -Y A N COMM 7/17/2015 14:23
SHARE 18409000 1/1/1901 A Clearing Expense- General Clearing E Y A N COMM 7/17/2015 14:23
SHARE 18410000 1/1/1901 A Clearing Fringe Benefits Clearing F Y A N COMM 7/17/2015 14:23
SHARE 18420000 1/1/1901 I Clearing Transportation Clearing T Y A N COMM 7/17/2015 14:23
SHARE 18430000 1/1/1901 I Clearing Cap overheads Clearing C Y A N COMM 7/17/2015 14:23
SHARE 18440000 1/1/1901 I Clearing AP and Procurement Er Clearing A Y A N COMM 7/17/2015 14:23
SHARE 18450000 1/1/1901 A Clearing - Payroll Accrual Clearing -Y A N COMM 7/17/2015 14:23
SHARE 18499000 1/1/1901 A Clearing - AP and Procument Clear AP Y A N COMM 2/9/2016 20:48
SHARE 18609000 1/1/1901 A Deferred Emplyee Benefits-Othr Deferred E Y A N COMM 7/17/2015 14:23
SHARE 18611000 1/1/1901 A Deferred Pension/OPEB Deferred P Y A N COMM 7/17/2015 14:23
SHARE 18619000 1/1/1901 A Deferred TSA tax Deferred T Y A N COMM 7/17/2015 14:23
SHARE 18620000 1/1/1901 A Deferred Tank Painting Expense Deferred T Y A N COMM 7/17/2015 14:23
SHARE 18621000 1/1/1901 A Dfrrd Relocation Exp - Approve Dfrrd Relo Y A N COMM 7/17/2015 14:23
SHARE 18622000 1/1/1901 A Dfrrd Purchased Wtr - Approved Dfrrd Purc Y A N COMM 7/17/2015 14:23
SHARE 18623000 1/1/1901 A Deferred AFUDC Equity Gross Up Deferred A Y A N COMM 7/17/2015 14:23
SHARE 18624000 1/1/1901 A Deferred Legal Exp - Approved Deferred L Y A N COMM 7/17/2015 14:23
SHARE 18625000 1/1/1901 A Deferred Pwr Costs - Approved Deferred P Y A N COMM 7/17/2015 14:23
SHARE 18626000 1/1/1901 A Dfrrd Lagoon Cleaning - Approv Dfrrd Lago Y A N COMM 7/17/2015 14:23
SHARE 18627000 1/1/1901 A Deferred Chemical Costs Deferred C Y A N COMM 7/17/2015 14:23
SHARE 18628000 1/1/1901 A Deferred Property Taxes Deferred P Y A N COMM 7/17/2015 14:23
SHARE 18629000 1/1/1901 A Deferred Sludge Reconciliation Deferred S Y A N COMM 7/17/2015 14:23
SHARE 18630000 1/1/1901 A Revenue Reconciliation Revenue Re Y A N COMM 7/17/2015 14:23
SHARE 18631000 1/1/1901 A Other Rate Reconciliations Other Rate Y A N COMM 7/17/2015 14:23
SHARE 18632000 1/1/1901 A Defrrd Revenue-Levelizing A/R Defrrd Rev Y A N COMM 7/17/2015 14:23
SHARE 18633000 1/1/1901 A Deferred AFUDC Equity DEFERAFUEQ Y A N COMM 1/28/2020 15:05
SHARE 18635000 1/1/1901 A RA-Deferred Pension FAS158 RA-Deferre Y A N COMM 7/17/2015 14:23
SHARE 18636000 1/1/1901 A RA-Deferred PBOP FAS158 RA-Deferre Y A N COMM 7/17/2015 14:23
SHARE 18650000 1/1/1901 A Reg Defrrd Tank Pnting - Amort Reg Defrrd Y A N COMM 7/17/2015 14:23
SHARE 18653000 1/1/1901 A Dfrrd AFUDC Eq Gross-Up Amort.Dfrrd AFUD Y A N COMM 7/17/2015 14:23
SHARE 18654000 1/1/1901 A Deferred AFUDC Equity GU setup Deferred A Y A N COMM 7/17/2015 14:23
SHARE 18656000 1/1/1901 A Reg Def Lagoon Cleaning-Amort Reg Def La Y A N COMM 7/17/2015 14:23
SHARE 18670000 1/1/1901 A Regulatory Assets Leasing REGASSLEAS Y A N COMM 1/23/2019 12:22
SHARE 18680000 1/1/1901 A Deferred rate charges Deferred r Y A N COMM 7/17/2015 14:23
SHARE 18681000 1/1/1901 A Deferred State Tax Charges DEFSTTAXCH Y A N COMM 3/21/2018 10:13
SHARE 18697000 1/1/1901 A CSLSL Replacement Program CSLSLRPRGM Y A N COMM 9/1/2020 15:29
SHARE 18698000 1/1/1901 A Other Reg Assets- Acquisitions OTHREGASSA Y A N COMM 2/15/2019 15:09
SUZ-W-20-02
IPUC DR 2
Attachment
Page 5 of 32
SUEZ Water Idaho
Case No. SUZ-W-20-02
SetID Account Eff Date Status Descr Short Desc Account Type Acct Code Sync Date Time
SHARE 18711000 1/1/1901 A Deferred Legal Exp - Pending Deferred L Y A N COMM 7/17/2015 14:23
SHARE 18714000 1/1/1901 A Deferred Power Costs - Pending Deferred P Y A N COMM 7/17/2015 14:23
SHARE 18718000 1/1/1901 A Cloud Computing Arrangements CLOUDCOMPA Y A N COMM 7/16/2020 14:15
SHARE 18719000 1/1/1901 A Other Deferred Charges Other Defe Y A N COMM 7/17/2015 14:23
SHARE 18740000 1/1/1901 A Deferred Non Reg MTBE costs Deferred N Y A N COMM 7/17/2015 14:23
SHARE 18799000 1/1/1901 I Other Defrrd Chrgs-Non Utility Other Defr Y A N COMM 7/17/2015 14:23
SHARE 18801000 1/1/1901 A Regulatory Asset - FAS 109 Regulatory Y A N COMM 7/17/2015 14:23
SHARE 19010000 1/1/1901 A Def. Federal Inc Taxes- Other Def. Feder Y A N COMM 7/17/2015 14:23
SHARE 19011000 1/1/1901 A Deferred Alt Min Tax Deferred A Y A N COMM 7/17/2015 14:23
SHARE 19012000 1/1/1901 A Def State Income Taxes- Other Def State Y A N COMM 7/17/2015 14:23
SHARE 19013000 1/1/1901 A Def FIT - ROU Assets Def Fed In Y A N COMM 7/17/2015 14:23
SHARE 19014000 1/1/1901 A Def Fed Incme Txs-GU-Medicare Def Fed In Y A N COMM 7/17/2015 14:23
SHARE 19015000 1/1/1901 A Def SIT - ROU Assets Def Stte I Y A N COMM 7/17/2015 14:23
SHARE 19016000 1/1/1901 A Def Stte Incme Txs-GU-Medicare Def Stte I Y A N COMM 7/17/2015 14:23
SHARE 19017000 1/1/1901 A Def Fed NOL Tax Benefit Def Fed NO Y A N COMM 7/17/2015 14:23
SHARE 19018000 1/1/1901 A Def State NOL Tax Benefit DEFSTNOL Y A N COMM 1/27/2016 19:57
SHARE 19019000 1/1/1901 A Def State NOL Valuation Allow DEFSTVAL Y A N COMM 1/27/2016 20:00
SHARE 19020000 1/1/1901 A Def Fed NOL Valuation Allowanc DEFFEDVAL Y A N COMM 1/4/2017 16:56
SHARE 19023000 1/1/1901 A Def FIT - MMSD Liab OPEB DEFFITOPEB Y A N COMM 12/20/2019 11:01
SHARE 19025000 1/1/1901 A Def SIT - MMSD Liab OPEB DEFSITOPEB Y A N COMM 12/20/2019 11:03
SHARE 19101000 1/1/1901 A Def. FIT-FAS109 ITC Def. FIT-F Y A N COMM 7/17/2015 14:23
SHARE 19103000 1/1/1901 A Def. FIT-F71/F109 G/U ITC Def. FIT-F Y A N COMM 7/17/2015 14:23
SHARE 19109000 1/1/1901 A Def. FIT-FAS109 Rate Diff Def. FIT-F Y A N COMM 7/17/2015 14:23
SHARE 19131000 1/1/1901 A Def.SIT-FAS109 ITC Def.SIT-FA Y A N COMM 7/17/2015 14:23
SHARE 19132000 1/1/1901 A Def. SIT-F71/F109 G/U ITC Def. SIT-F Y A N COMM 7/17/2015 14:23
SHARE 20100000 1/1/1901 A Common Stock Issued Common Sto Y Q N COMM 7/17/2015 14:23
SHARE 20400000 1/1/1901 A Preferred Stock Issued Preferred Y Q N COMM 7/17/2015 14:23
SHARE 20700000 1/1/1901 A Premium on Capital Stock Premium on Y Q N COMM 7/17/2015 14:23
SHARE 20800000 1/1/1901 A Additional Paid-in Capital Additional Y Q N COMM 7/17/2015 14:23
SHARE 21600000 1/1/1901 A RE - Cumulated Income RE - Cumul Y Q N COMM 7/17/2015 14:23
SHARE 21610000 1/1/1901 A RE - Dividends Declared RE - Divid Y Q N COMM 7/17/2015 14:23
SHARE 21620000 1/1/1901 A RE - Prior Period Adj REPPADJ Y Q N COMM 1/9/2018 17:38
SHARE 21800000 1/1/1901 A AOCI - Pension AOCI - Pen Y Q N COMM 7/17/2015 14:23
SHARE 21805000 1/1/1901 A AOCI - PBOP AOCI - PBO Y Q N COMM 7/17/2015 14:23
SHARE 21810000 1/1/1901 A AOCI - Cum Translation Adj AOCI - Cum Y Q N COMM 7/17/2015 14:23
SHARE 21890000 1/1/1901 A AOCI – NCI AOCINCI Y Q N COMM 2/27/2020 13:41
SHARE 22025000 1/1/1901 A Noncontrolling interests Noncontrol Y Q N COMM 7/17/2015 14:23
SHARE 22100000 1/1/1901 A Bonds Bonds Y L N COMM 7/17/2015 14:23
SHARE 22140000 1/1/1901 A Long-Term Debt- SNA affiliates Long-Term Y L N COMM 7/17/2015 14:23
SHARE 22145000 1/1/1901 A LT Debt- Suez Group affiliates LTDEBTSUEZ Y L N COMM 9/22/2017 12:40
SHARE 22150000 1/1/1901 A LT Debt - SWI/Can cons co's LTDEBTSWIC Y L N COMM 9/22/2017 12:42
SHARE 22400000 1/1/1901 A Long-Term Debt Long-Term Y L N COMM 7/17/2015 14:23
SHARE 23100000 1/1/1901 A Notes Payable Unsecured Notes Paya Y L N COMM 7/17/2015 14:23
SHARE 23101000 1/1/1901 A Notes Payable Committed NOTEPAYCOM Y L N COMM 12/18/2019 14:53
SHARE 23200000 1/1/1901 A Accounts Payable Accounts P Y L N COMM 7/17/2015 14:23
SHARE 23210000 1/1/1901 A Accounts Payable Reversing Accounts P Y L N COMM 7/17/2015 14:23
SHARE 23211000 1/1/1901 A Accounts Payable Non Reversing Accounts P Y L N COMM 7/17/2015 14:23
SHARE 23220000 1/1/1901 A AP - Inventory Accrued AP - Inven Y L N COMM 7/17/2015 14:23
SHARE 23230000 1/1/1901 A AP - Lease Clearing APLEASECLR Y L N COMM 10/24/2019 14:16
SHARE 23250000 1/1/1901 A AP - SNA affiliates AP - Suez Y L N COMM 7/17/2015 14:23
SHARE 23255000 1/1/1901 A AP - Suez Group affiliates APSUEZAFF Y L N COMM 9/22/2017 12:44
SHARE 23320000 1/1/1901 A NP - SWI/Can cons companies Notes Paya Y L N COMM 7/17/2015 14:23
SHARE 23340000 1/1/1901 A Notes Payable SNA Affl Notes Paya Y L N COMM 9/11/2015 10:47
SHARE 23345000 1/1/1901 A Debt Suez Group affils-Current DEBTSUEZAF Y L N COMM 9/22/2017 12:46
SHARE 23400000 1/1/1901 A AP - SWI/Can cons companies AP - Assoc Y L N COMM 7/17/2015 14:23
SHARE 23500000 1/1/1901 A Customer Deposits Customer D Y L N COMM 7/17/2015 14:23
SHARE 23510000 1/1/1901 I Customer deposits - other PLACEHOLDR Y L N COMM 9/11/2015 10:47
SHARE 23601000 1/1/1901 A Property Taxes Accrued Property T Y L N COMM 7/17/2015 14:23
SHARE 23610000 1/1/1901 A Franchise taxes Accrued Franchise Y L N COMM 7/17/2015 14:23
SHARE 23620000 1/1/1901 A Excise taxes Accrued Excise tax Y L N COMM 7/17/2015 14:23
SUZ-W-20-02
IPUC DR 2
Attachment
Page 6 of 32
SUEZ Water Idaho
Case No. SUZ-W-20-02
SetID Account Eff Date Status Descr Short Desc Account Type Acct Code Sync Date Time
SHARE 23641000 1/1/1901 A Federal Income Tax Accrued Federal In Y L N COMM 7/17/2015 14:23
SHARE 23651000 1/1/1901 A State Income Tax Accrued State Inco Y L N COMM 7/17/2015 14:23
SHARE 23661000 1/1/1901 A FICA Tax Accrued FICA Tax A Y L N COMM 7/17/2015 14:23
SHARE 23662000 1/1/1901 A Federal Unemployment Tax Accr Federal Un Y L N COMM 7/17/2015 14:23
SHARE 23663000 1/1/1901 A State Unemployment Tax Accrued State Unem Y L N COMM 7/17/2015 14:23
SHARE 23665000 1/1/1901 A Commuter Transp Mobility Tax Commuter T Y L N COMM 7/17/2015 14:23
SHARE 23667000 1/1/1901 A FICA Tax Accrued – Deferral FICATAXAC Y L N COMM 5/5/2020 9:29
SHARE 23670000 1/1/1901 A Sales & Use Taxes Accrued Sales & Us Y L N COMM 7/17/2015 14:23
SHARE 23675000 1/1/1901 A QST Collected from Customers QSTCOLLCUS Y L N COMM 9/11/2020 9:28
SHARE 23699000 1/1/1901 A Other Accrued Taxes Other Accr Y L N COMM 7/17/2015 14:23
SHARE 23711000 1/1/1901 A Accrued Interest Accrued In Y L N COMM 7/17/2015 14:23
SHARE 23740000 1/1/1901 A Interest on Notes - SNA affil Interest o Y L N COMM 7/17/2015 14:23
SHARE 23750000 1/1/1901 A Interest on Notes - Suez Group INTNOTESUE Y L N COMM 9/22/2017 12:48
SHARE 23800000 1/1/1901 A Dividends Payable Dividends Y L N COMM 7/17/2015 14:23
SHARE 24101000 1/1/1901 A Federal Income Tax Withheld Federal In Y L N COMM 7/17/2015 14:23
SHARE 24102000 1/1/1901 A State Income Tax Withheld State Inco Y L N COMM 7/17/2015 14:23
SHARE 24103000 1/1/1901 A FICA Tax Withheld FICA Tax W Y L N COMM 7/17/2015 14:23
SHARE 24105000 1/1/1901 A Local Tax Withheld Local Tax Y L N COMM 7/17/2015 14:23
SHARE 24106000 1/1/1901 A Other Tax Withheld Other Tax Y L N COMM 7/17/2015 14:23
SHARE 24205000 1/1/1901 A Accrued - Payroll Accrued -Y L N COMM 7/17/2015 14:23
SHARE 24211000 1/1/1901 A Accrued Insurance Accrued In Y L N COMM 7/17/2015 14:23
SHARE 24213000 1/1/1901 A Accrued IBNR Accrued IB Y L N COMM 7/17/2015 14:23
SHARE 24215000 1/1/1901 A Accrued - Power Accrued -Y L N COMM 7/17/2015 14:23
SHARE 24220000 1/1/1901 A Accrued - Sludge Removal Accrued -Y L N COMM 7/17/2015 14:23
SHARE 24225000 1/1/1901 A Accrued - Purchased Water Accrued -Y L N COMM 7/17/2015 14:23
SHARE 24245000 1/1/1901 A Accrued - Vacation Accrued -Y L N COMM 7/17/2015 14:23
SHARE 24246000 1/1/1901 A Accrued - Bonus Accrued -Y L N COMM 7/17/2015 14:23
SHARE 24247000 1/1/1901 A Accrued - Employee Related Accrued -Y L N COMM 7/17/2015 14:23
SHARE 24248000 1/1/1901 A Accr - Employee Related Other Accr - Emp Y L N COMM 7/17/2015 14:23
SHARE 24250000 1/1/1901 A Unearned Revenue Unearned R Y L N COMM 7/17/2015 14:23
SHARE 24265000 1/1/1901 A Accrued - Client Expenses Accrued -Y L N COMM 7/17/2015 14:23
SHARE 24270000 1/1/1901 A Debt Due Within One Year Debt Due W Y L N COMM 7/17/2015 14:23
SHARE 24280000 1/1/1901 A Lease Liability Current OP LEASELIABO Y L N COMM 1/23/2019 12:23
SHARE 24281000 1/1/1901 A Lease Liability Current FIN LEASELIABF Y L N COMM 1/23/2019 12:25
SHARE 24282000 1/1/1901 A Accrued Leasing Liability ACCRLEASLI Y L N COMM 1/23/2019 12:27
SHARE 24299000 1/1/1901 A Accrued Other Accrued Ot Y L N COMM 7/17/2015 14:23
SHARE 24301000 1/1/1901 A Employee W/hg-401K Employee W Y L N COMM 7/17/2015 14:23
SHARE 24303000 1/1/1901 A Employee W/hg-Garnishment Employee W Y L N COMM 7/17/2015 14:23
SHARE 24306000 1/1/1901 A Employee withholding – PAC Employee W Y L N COMM 7/17/2015 14:23
SHARE 24330000 1/1/1901 A Employee Withholding- Other Employee W Y L N COMM 7/17/2015 14:23
SHARE 25200000 1/1/1901 A Advances for Construction Advances f Y L N COMM 7/17/2015 14:23
SHARE 25200001 1/1/1901 A CWIP non-taxable advances CWIP non-t Y L N COMM 9/11/2015 10:46
SHARE 25200002 1/1/1901 A In Service non-taxable advance In Service Y L N COMM 9/11/2015 10:46
SHARE 25201000 1/1/1901 A Taxable Advncs/Servce Laterals Taxable Ad Y L N COMM 7/17/2015 14:23
SHARE 25201001 1/1/1901 A CWIP taxable advances CWIP taxab Y L N COMM 9/11/2015 10:46
SHARE 25201002 1/1/1901 A In Service taxable advances In Service Y L N COMM 9/11/2015 10:47
SHARE 25309000 1/1/1901 A Dfrrd Regulatory Liabilities Dfrrd Regu Y L N COMM 7/17/2015 14:23
SHARE 25311000 1/1/1901 A Pension Regulatory Account Pension Re Y L N COMM 7/17/2015 14:23
SHARE 25314000 1/1/1901 A Dfrrd Intrst on Pens/PBOP Resv Dfrrd Intr Y L N COMM 7/17/2015 14:23
SHARE 25315000 1/1/1901 A Def Reg Liab-Tax Law Changes Def Reg Li Y L N COMM 9/11/2015 10:46
SHARE 25316000 1/1/1901 A Regulatory Liab-Tax NewFedRate NYREGLIAB Y L N COMM 12/29/2017 16:25
SHARE 25317000 1/1/1901 A Reg Liab-NewFedRate2018portion REGLIAB18 Y L N COMM 2/26/2018 15:48
SHARE 25320000 1/1/1901 A Deferred Credits Leasing DEFRCRLEAS Y L N COMM 1/23/2019 12:28
SHARE 25340000 1/1/1901 A PBOP Liability - Trustee PBOP Liabi Y L N COMM 7/17/2015 14:23
SHARE 25345000 1/1/1901 A PBOP Liability-Internl Reserve PBOP Liabi Y L N COMM 7/17/2015 14:23
SHARE 25350000 1/1/1901 I PBOP-Accum Amort Transtn Oblig PBOP-Accum Y L N COMM 7/17/2015 14:23
SHARE 25360000 1/1/1901 I PBOP - Recovery Reserve PBOP - Rec Y L N COMM 7/17/2015 14:23
SHARE 25370000 1/1/1901 A MMSD Contractual Liability MMSD Contr Y L N COMM 7/17/2015 14:23
SHARE 25380000 1/1/1901 A Other Deferred Credits Other Defe Y L N COMM 7/17/2015 14:23
SHARE 25389000 1/1/1901 A Deferred contractual liability Deferred c Y L N COMM 7/17/2015 14:23
SUZ-W-20-02
IPUC DR 2
Attachment
Page 7 of 32
SUEZ Water Idaho
Case No. SUZ-W-20-02
SetID Account Eff Date Status Descr Short Desc Account Type Acct Code Sync Date Time
SHARE 25402000 1/1/1901 A DefRegLiab F71/F109-Fed:ITC DefRegLiab Y L N COMM 7/17/2015 14:23
SHARE 25500000 1/1/1901 A Deferred ITC Deferred I Y L N COMM 7/17/2015 14:23
SHARE 25501000 1/1/1901 A Deferred State ITC Idaho DeferStID Y L N COMM 1/4/2017 16:51
SHARE 25505000 1/1/1901 A Deferred R&D Credit Deferred R Y L N COMM 7/17/2015 14:23
SHARE 26200000 1/1/1901 A Injuries and Damages Reserve Injuries a Y L N COMM 7/17/2015 14:23
SHARE 26310000 1/1/1901 A Pension Accrued Pension Ac Y L N COMM 7/17/2015 14:23
SHARE 26345000 1/1/1901 A Accr Pension-Internal Reserve Accr Pensi Y L N COMM 7/17/2015 14:23
SHARE 26350000 1/1/1901 A Pension & Benefit Reserve Pension &Y L N COMM 7/17/2015 14:23
SHARE 26500000 1/1/1901 A Other Long Term Liabilities Other Long Y L N COMM 7/17/2015 14:23
SHARE 26510000 1/1/1901 A Lease Liability NonCurrent OP LSELIABNCO Y L N COMM 1/23/2019 12:30
SHARE 26511000 1/1/1901 A Lease Liability NonCurrent FIN LSELIABNCF Y L N COMM 1/23/2019 12:31
SHARE 27100000 1/1/1901 A Contribution in Aid of Cnstrct Contributi Y L N COMM 7/17/2015 14:23
SHARE 27100001 1/1/1901 A CWIP non-taxable CIAC CWIP non-t Y L N COMM 9/11/2015 10:46
SHARE 27100002 1/1/1901 A In Service non-taxable CIAC In Service Y L N COMM 9/11/2015 10:46
SHARE 27101000 1/1/1901 A Taxable CIAC - Serv Laterals Taxable CI Y L N COMM 7/17/2015 14:23
SHARE 27101001 1/1/1901 A CWIP taxable CIAC CWIP taxab Y L N COMM 9/11/2015 10:46
SHARE 27101002 1/1/1901 A In Service taxable CIAC In Service Y L N COMM 9/11/2015 10:47
SHARE 27110000 1/1/1901 A Accumulated Amortization CIAC Accumulate Y L N COMM 7/17/2015 14:23
SHARE 27140000 1/1/1901 A CIAC - MTBE Costs CIAC - MTB Y L N COMM 7/17/2015 14:23
SHARE 28100000 1/1/1901 A Def. FIT- Accelerated Amort Def. FIT-Y L N COMM 7/17/2015 14:23
SHARE 28203000 1/1/1901 A Def. FIT-MACRS Def. FIT-M Y L N COMM 7/17/2015 14:23
SHARE 28206000 1/1/1901 A Def. FIT- OCI Pension/PBOP Def. FIT-Y L N COMM 7/17/2015 14:23
SHARE 28207000 1/1/1901 A Def FIT Pens Reg Asset FAS158 Def FIT Pe Y L N COMM 7/17/2015 14:23
SHARE 28208000 1/1/1901 A Def FIT PBOP Reg Asset FAS158 Def FIT PB Y L N COMM 7/17/2015 14:23
SHARE 28211000 1/1/1901 A Def. FIT Benefit on DSIT Def. FIT B Y L N COMM 7/17/2015 14:23
SHARE 28300000 1/1/1901 A Def. FIT-Other Def. FIT-O Y L N COMM 7/17/2015 14:23
SHARE 28301000 1/1/1901 A Def. FIT-Tank Painting Def. FIT-T Y L N COMM 7/17/2015 14:23
SHARE 28302000 1/1/1901 A Def. FIT-Rate Expenses Def. FIT-R Y L N COMM 7/17/2015 14:23
SHARE 28303000 1/1/1901 A Def. FIT-Deferred Charges Def. FIT-D Y L N COMM 7/17/2015 14:23
SHARE 28304000 1/1/1901 A Def. FIT-Relocation Expense Def. FIT-R Y L N COMM 7/17/2015 14:23
SHARE 28305000 1/1/1901 A Def. FIT-M_S Fees Def. FIT-M Y L N COMM 7/17/2015 14:23
SHARE 28306000 1/1/1901 A Def. FIT-Pensions Def. FIT-P Y L N COMM 7/17/2015 14:23
SHARE 28307000 1/1/1901 A Def. FIT-PEBOP Def. FIT-P Y L N COMM 7/17/2015 14:23
SHARE 28308000 1/1/1901 A Def. FIT-Cost of Removal Def. FIT-C Y L N COMM 7/17/2015 14:23
SHARE 28310000 1/1/1901 A Def. FIT-Uncollectibles Def. FIT-U Y L N COMM 7/17/2015 14:23
SHARE 28311000 1/1/1901 A Def. FIT-Injuries and Damages Def. FIT-I Y L N COMM 7/17/2015 14:23
SHARE 28312000 1/1/1901 A Def. FIT - AFUDC Equity Def. FIT -Y L N COMM 7/17/2015 14:23
SHARE 28313000 1/1/1901 A Def. FIT - AFUDC Equity GU Def. FIT -Y L N COMM 7/17/2015 14:23
SHARE 28314000 1/1/1901 A Def. FIT - AFUDC Equity GU-TRF Def. FIT -Y L N COMM 7/17/2015 14:23
SHARE 28321000 1/1/1901 A Def. FIT - Lease Liability Def. FIT -Y L N COMM 6/29/2020 8:52
SHARE 28350000 1/1/1901 A Def. SIT- Other Def. SIT-Y L N COMM 7/17/2015 14:23
SHARE 28351000 1/1/1901 A Def. SIT - Lease Liability Def. SIT -Y L N COMM 6/29/2020 8:53
SHARE 28353000 1/1/1901 A Def. SIT - Tank Painting Def. SIT -Y L N COMM 7/17/2015 14:23
SHARE 28354000 1/1/1901 A Def. SIT-Pensions Def. SIT-P Y L N COMM 7/17/2015 14:23
SHARE 28355000 1/1/1901 A Def. SIT-Post Retrmnt Benefits Def. SIT-P Y L N COMM 7/17/2015 14:23
SHARE 28356000 1/1/1901 A Def. SIT-AFUDC Equity Def. SIT-A Y L N COMM 7/17/2015 14:23
SHARE 28357000 1/1/1901 A Def. SIT-Excess Depreciation Def. SIT-E Y L N COMM 7/17/2015 14:23
SHARE 28358000 1/1/1901 A Def. SIT- Cost of Removal Def. SIT-Y L N COMM 7/17/2015 14:23
SHARE 28359000 1/1/1901 A Def. SIT- Relocation Def. SIT-Y L N COMM 7/17/2015 14:23
SHARE 28360000 1/1/1901 A Def. SIT- OCI Pension/PBOP Def. SIT-Y L N COMM 7/17/2015 14:23
SHARE 28361000 1/1/1901 A Def SIT Pensn Reg Asst FAS158 Def SIT Pe Y L N COMM 7/17/2015 14:23
SHARE 28362000 1/1/1901 A Def SIT PBOP Reg Asset FAS 158 Def SIT PB Y L N COMM 7/17/2015 14:23
SHARE 28363000 1/1/1901 A Def. SIT -Shared Services Fees Def. SIT -Y L N COMM 7/17/2015 14:23
SHARE 28364000 1/1/1901 A Def. SIT - AFUDC Equity GU Def. SIT -Y L N COMM 7/17/2015 14:23
SHARE 28365000 1/1/1901 A Def. SIT - AFUDC Equity GU-TRF Def. SIT -Y L N COMM 7/17/2015 14:23
SHARE 28401000 1/1/1901 A Def FIT-FAS109-Plant Def FIT-FA Y L N COMM 7/17/2015 14:23
SHARE 28402000 1/1/1901 A Def FIT-FAS109 Gross Up Def FIT-FA Y L N COMM 7/17/2015 14:23
SHARE 28404000 1/1/1901 A Def FIT-F71/F109 GU Rate Ex Def FIT-F7 Y L N COMM 7/17/2015 14:23
SHARE 28405000 1/1/1901 A Def FIT - New Federal Tax Rate DEFFITFR Y L N COMM 12/29/2017 16:27
SHARE 28406000 1/1/1901 A Def FIT-New Federal TaxRate GU DEFFITFRGU Y L N COMM 12/29/2017 16:28
SUZ-W-20-02
IPUC DR 2
Attachment
Page 8 of 32
SUEZ Water Idaho
Case No. SUZ-W-20-02
SetID Account Eff Date Status Descr Short Desc Account Type Acct Code Sync Date Time
SHARE 28408000 1/1/1901 A Def FIT-Tax Reform for GU2018 DEFFGU2018 Y L N COMM 2/26/2018 15:52
SHARE 28441000 1/1/1901 A Def SIT-FAS109-Plant Def SIT-FA Y L N COMM 7/17/2015 14:23
SHARE 28442000 1/1/1901 A Def SIT-FAS109 Gross Up Def SIT-FA Y L N COMM 7/17/2015 14:23
SHARE 28443000 1/1/1901 A Def SIT-Value Allow-Temp Diff Def SIT-Va Y L N COMM 7/28/2016 17:31
SHARE 28452000 1/1/1901 A Def SIT-F71/F109 GU Ot.Tax.Def SIT-F7 Y L N COMM 7/17/2015 14:23
SHARE 40100461 1/1/1901 A General Sales General Sa Y R N COMM 7/17/2015 14:23
SHARE 40101461 1/1/1901 A Meter Sale-Sprinkler consum Meter Sale Y R N COMM 7/17/2015 14:23
SHARE 40103461 1/1/1901 A Meter Sale-Sprinkler loc tx Meter Sale Y R N COMM 7/17/2015 14:23
SHARE 40105461 1/1/1901 A Meter Sale-Residential consump Meter Sale Y R N COMM 7/17/2015 14:23
SHARE 40106461 1/1/1901 A Meter Sale-Residential facili Meter Sale Y R N COMM 7/17/2015 14:23
SHARE 40106521 1/1/1901 A WW Sales-Residential Facili WW Sales-R Y R N COMM 10/8/2015 14:23
SHARE 40107461 1/1/1901 A Meter Sale-Residential loc Tx Meter Sale Y R N COMM 7/17/2015 14:23
SHARE 40108461 1/1/1901 A Meter Sale-Resid Purch Wtr Rt Meter Sale Y R N COMM 7/17/2015 14:23
SHARE 40109461 1/1/1901 A Meter Sale-Resid Other METERSALE Y R N COMM 10/3/2018 17:44
SHARE 40110461 1/1/1901 A Meter Sale-Commercial consump Meter Sale Y R N COMM 7/17/2015 14:23
SHARE 40110522 1/1/1901 A Meter Sale-Commercial consump Meter Sale Y R N COMM 7/17/2015 14:23
SHARE 40111461 1/1/1901 A Meter Sale-Commercial facility Meter Sale Y R N COMM 7/17/2015 14:23
SHARE 40111521 1/1/1901 A WW Sales-Commcial WW Sales-C Y R N COMM 10/8/2015 14:23
SHARE 40111522 1/1/1901 A Meter Sale-Commercial facility Meter Sale Y R N COMM 7/17/2015 14:23
SHARE 40112461 1/1/1901 A Meter Sale-Commercial loc tax Meter Sale Y R N COMM 7/17/2015 14:23
SHARE 40113461 1/1/1901 A Meter Sale-Comm Purch Wtr Rt Meter Sale Y R N COMM 7/17/2015 14:23
SHARE 40114461 1/1/1901 A Meter Sale-Comm Other METERSALE Y R N COMM 10/3/2018 17:48
SHARE 40115461 1/1/1901 A Meter Sale-Industrial consump Meter Sale Y R N COMM 7/17/2015 14:23
SHARE 40115523 1/1/1901 A Meter Sale-Industrial consump Meter Sale Y R N COMM 7/17/2015 14:23
SHARE 40116461 1/1/1901 A Meter Sale-Industrial facility Meter Sale Y R N COMM 7/17/2015 14:23
SHARE 40116521 1/1/1901 A WW Sales-Industrial WW Sales-I Y R N COMM 10/8/2015 14:23
SHARE 40116523 1/1/1901 A Meter Sale-Industrial facility Meter Sale Y R N COMM 7/17/2015 14:23
SHARE 40117461 1/1/1901 A Meter Sale-Industrial loc tx Meter Sale Y R N COMM 7/17/2015 14:23
SHARE 40118461 1/1/1901 A Meter Sale-Indst Purch Wtr Rt Meter Sale Y R N COMM 7/17/2015 14:23
SHARE 40119461 1/1/1901 A Meter Sale-Indst Other METERSALE Y R N COMM 10/3/2018 17:50
SHARE 40120461 1/1/1901 A Meter Sale-public auth consump Meter Sale Y R N COMM 7/17/2015 14:23
SHARE 40121461 1/1/1901 A Meter Sale-public auth fac Meter Sale Y R N COMM 7/17/2015 14:23
SHARE 40122461 1/1/1901 A Meter Sale-public auth loc tx Meter Sale Y R N COMM 7/17/2015 14:23
SHARE 40123461 1/1/1901 A Meter Sale-Public Purch Wtr Rt Meter Sale Y R N COMM 7/17/2015 14:23
SHARE 40124461 1/1/1901 A Meter Sale-Public Purch Other METERSALE Y R N COMM 10/3/2018 17:51
SHARE 40125461 1/1/1901 A Meter Sale-multi family consum Meter Sale Y R N COMM 7/17/2015 14:23
SHARE 40126461 1/1/1901 A Meter Sale-multi family facili Meter Sale Y R N COMM 7/17/2015 14:23
SHARE 40127461 1/1/1901 A Meter Sale-multi family loc tx Meter Sale Y R N COMM 7/17/2015 14:23
SHARE 40128461 1/1/1901 A Meter Sale-Multi fam Purch Wtr Meter Sale Y R N COMM 7/17/2015 14:23
SHARE 40129461 1/1/1901 A Meter Sale-Multi fam Other METERSALE Y R N COMM 10/3/2018 17:53
SHARE 40130474 1/1/1901 A Surcharges Surcharges Y R N COMM 7/17/2015 14:23
SHARE 40132474 1/1/1901 A Purchased Water Surcharge Purchased Y R N COMM 7/17/2015 14:23
SHARE 40134461 1/1/1901 A Meter Sale–Const Mtr–Other METERSALE Y R N COMM 10/3/2018 17:54
SHARE 40135000 1/1/1901 A Interco Consumption Revenue Interco Co Y R N COMM 7/17/2015 14:23
SHARE 40135525 1/1/1901 A Interco Rev Wastewater Interco Re Y R N COMM 10/8/2015 14:23
SHARE 40136461 1/1/1901 A Meter Sale–Const Mtr–Consump METERCONSC Y R N COMM 3/22/2017 20:02
SHARE 40137461 1/1/1901 A Meter Sale–Const Mtr–Fac Chgs METERCONSF Y R N COMM 3/22/2017 20:06
SHARE 40138461 1/1/1901 A Meter Sale–Const Mtr–Purch Wtr METERPURCH Y R N COMM 12/13/2017 16:53
SHARE 40139461 1/1/1901 A Meter Sale–Const Mtr–Loc Tax METERCONTX Y R N COMM 12/13/2017 16:56
SHARE 40140462 1/1/1901 A Private Fire protection facili Private Fi Y R N COMM 7/17/2015 14:23
SHARE 40141462 1/1/1901 A Private Fire protect local tx Private Fi Y R N COMM 7/17/2015 14:23
SHARE 40142462 1/1/1901 A Private Fire protect Other PRIVATFIRE Y R N COMM 10/3/2018 17:55
SHARE 40145463 1/1/1901 A Public Fire protection facilit Public Fir Y R N COMM 7/17/2015 14:23
SHARE 40146463 1/1/1901 A Public Fire protection loc tx Public Fir Y R N COMM 7/17/2015 14:23
SHARE 40147463 1/1/1901 A Public Fire protection Other PUBFIRE Y R N COMM 10/3/2018 17:57
SHARE 40151467 1/1/1901 A Sales for Resale Other SALERESALE Y R N COMM 10/3/2018 17:59
SHARE 40152466 1/1/1901 A Sales for Resle Purch Wtr Rate Sales for Y R N COMM 7/17/2015 14:23
SHARE 40153466 1/1/1901 A Sales for Resale local taxes Sales for Y R N COMM 7/17/2015 14:23
SHARE 40154466 1/1/1901 A Sales for Resale facility chg Sales for Y R N COMM 7/17/2015 14:23
SHARE 40155466 1/1/1901 A Sales for Resale consumption Sales for Y R N COMM 7/17/2015 14:23
SUZ-W-20-02
IPUC DR 2
Attachment
Page 9 of 32
SUEZ Water Idaho
Case No. SUZ-W-20-02
SetID Account Eff Date Status Descr Short Desc Account Type Acct Code Sync Date Time
SHARE 40160474 1/1/1901 A Dist system improvement rev Dist syste Y R N COMM 7/17/2015 14:23
SHARE 40165464 1/1/1901 A Other sales Other sale Y R N COMM 7/17/2015 14:23
SHARE 40165521 1/1/1901 A Other Sales Wastewater Other Sale Y R N COMM 10/8/2015 14:23
SHARE 40170461 1/1/1901 A Rev Reconciliation Surcharge Rev Reconc Y R N COMM 7/17/2015 14:23
SHARE 40180461 1/1/1901 A Other Surcharges Other Surc Y R N COMM 7/17/2015 14:23
SHARE 40200471 1/1/1901 A Miscellaneous service revenue Miscellane Y R N COMM 7/17/2015 14:23
SHARE 40200536 1/1/1901 A Misc Servc Rev WW Misc Servc Y R N COMM 10/8/2015 14:23
SHARE 40201471 1/1/1901 A Misc Service Rev-Loc Tax MiscSvcRLT Y R N COMM 3/29/2016 10:54
SHARE 40205472 1/1/1901 A Rents from water property Rents from Y R N COMM 7/17/2015 14:23
SHARE 40210474 1/1/1901 A Stores Revenue Stores Rev Y R N COMM 7/17/2015 14:23
SHARE 40215474 1/1/1901 A Other water revenue Other wate Y R N COMM 7/17/2015 14:23
SHARE 40220474 1/1/1901 A Other water rev - late charges Other wate Y R N COMM 7/17/2015 14:23
SHARE 40220536 1/1/1901 A Late Charge Wastewater Late Charg Y R N COMM 10/8/2015 14:23
SHARE 40221474 1/1/1901 A Other Water Revenue Local Tax Oth Wat Tx Y R N COMM 3/29/2016 10:54
SHARE 40225000 1/1/1901 A Tapping Fees Tapping Fe Y R N COMM 7/17/2015 14:23
SHARE 40230471 1/1/1901 A Refunds and allowances Refunds an Y R N COMM 7/17/2015 14:23
SHARE 40235474 1/1/1901 A Revenue deferrals Revenue de Y R N COMM 7/17/2015 14:23
SHARE 40236474 1/1/1901 A Revenue Deferral - Unbilled REVDEFUNBL Y R N COMM 1/30/2017 18:49
SHARE 40237474 1/1/1901 A Revenue Deferral-Levelized Rev Revenue De Y R N COMM 7/17/2015 14:23
SHARE 40238474 1/1/1901 A Billed Def'd Surch Off-Set Billed Def Y R N COMM 7/17/2015 14:23
SHARE 40240471 1/1/1901 A Meter reset fees Meter rese Y R N COMM 7/17/2015 14:23
SHARE 40245471 1/1/1901 A Turn on fees Turn on fe Y R N COMM 7/17/2015 14:23
SHARE 40250474 1/1/1901 A Other fees Other fees Y R N COMM 7/17/2015 14:23
SHARE 40251474 1/1/1901 A ContraRev 2018portionTaxReform CONREV2018 Y R N COMM 2/26/2018 15:55
SHARE 40300474 1/1/1901 A Reg Unbill consumption revenue Reg Unbill Y R N COMM 7/17/2015 14:23
SHARE 40300536 1/1/1901 A WW Unbilled Revenue WW Unbille Y R N COMM 10/8/2015 14:23
SHARE 40301474 1/1/1901 A Reg Unbill facility charge rev Reg Unbill Y R N COMM 7/17/2015 14:23
SHARE 40305000 1/1/1901 A Non-Reg unbilled revenue Non-Reg un Y R N COMM 7/17/2015 14:23
SHARE 40310474 1/1/1901 A Other-Reg Unbill Facility Rev Other-Reg Y R N COMM 7/17/2015 14:23
SHARE 40311474 1/1/1901 A Other-Reg Unbilled Other Rev Other-Reg Y R N COMM 7/17/2015 14:23
SHARE 40405000 1/1/1901 A Contract O&M revenue Contract O Y R N COMM 7/17/2015 14:23
SHARE 40406000 1/1/1901 A Variable Fee Contract O&M Rev Variable F Y R N COMM 7/17/2015 14:23
SHARE 40410000 1/1/1901 A Contract maintenance revenue Contract m Y R N COMM 7/17/2015 14:23
SHARE 40415000 1/1/1901 A Contract ASA revenue Contract A Y R N COMM 7/17/2015 14:23
SHARE 40425000 1/1/1901 A Other Contract Fees Other Cont Y R N COMM 7/17/2015 14:23
SHARE 40430000 1/1/1901 A Passthrough Revenue Passthroug Y R N COMM 7/17/2015 14:23
SHARE 50000000 1/1/1901 A Payroll Clearing Payroll Cl Y E N COMM 7/17/2015 14:23
SHARE 50000920 1/1/1901 A Labor Clear-A&G Ops Salaries PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50015000 1/1/1901 A Expense System Clearing Expense Sy Y E N COMM 7/17/2015 14:23
SHARE 50015920 1/1/1901 A Exp Clear-A&G Ops Salaries PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50017000 1/1/1901 A Clearing - O&M Work Order (PP)Clearing -Y E N COMM 7/17/2015 14:23
SHARE 500400635 1/1/1901 I Out Servs-Wtr Tmt Lab Testing Out Servs Y E N COMM 9/11/2015 10:47
SHARE 500400636 1/1/1901 I Out Servs-Other Out Servs Y E N COMM 9/11/2015 10:47
SHARE 50100000 1/1/1901 A Supv Labor-ES Supv Labor Y E N COMM 7/17/2015 14:23
SHARE 50100600 1/1/1901 A Supv Lbr-SOS Ops Sup & Eng Supv Lbr-S Y E N COMM 7/17/2015 14:23
SHARE 50100601 1/1/1901 A Supv Lbr-SOS Ops Lbr & Exp Supv Lbr-S Y E N COMM 7/17/2015 14:23
SHARE 50100603 1/1/1901 A Supv Lbr-SOS Ops Misc Supv Lbr-S Y E N COMM 7/17/2015 14:23
SHARE 50100610 1/1/1901 A Supv Lbr-SOS Maint Sup & Eng Supv Lbr-S Y E N COMM 7/17/2015 14:23
SHARE 50100611 1/1/1901 A Supv Lbr-SOS Maint Strctrs Supv Lbr-S Y E N COMM 7/17/2015 14:23
SHARE 50100612 1/1/1901 A Supv Lbr-SOS Maint Cllct Rsvr Supv Lbr-S Y E N COMM 7/17/2015 14:23
SHARE 50100613 1/1/1901 A Supv Lbr-SOS Maint Lke,Rvr&Oth Supv Lbr-S Y E N COMM 9/11/2015 10:47
SHARE 50100614 1/1/1901 A Supv Lbr-SOS Maint Wlls&Spr Supv Lbr-S Y E N COMM 7/17/2015 14:23
SHARE 50100616 1/1/1901 A Supv Lbr-SOS Maint Sply Mains Supv Lbr-S Y E N COMM 10/19/2015 10:15
SHARE 50100617 1/1/1901 A Supv Lbr-SOS Maint Wtr Plnt Supv Lbr-S Y E N COMM 7/17/2015 14:23
SHARE 50100620 1/1/1901 A Supv Lbr-Pump Ops Sup & Eng Supv Lbr-P Y E N COMM 7/17/2015 14:23
SHARE 50100622 1/1/1901 A Supv Lbr-Pump Ops Pwr Prd Lbr Supv Lbr-P Y E N COMM 10/19/2015 10:15
SHARE 50100624 1/1/1901 A Supv Lbr-Pump Ops Lbr & Exp Supv Lbr-P Y E N COMM 7/17/2015 14:23
SHARE 50100626 1/1/1901 A Supv Lbr-Pump Ops Misc Exp Supv Lbr-P Y E N COMM 7/17/2015 14:23
SHARE 50100630 1/1/1901 A Supv Lbr-Pump Maint Sup&Eng Supv Lbr-P Y E N COMM 7/17/2015 14:23
SHARE 50100631 1/1/1901 A Supv Lbr-Pump Maint Strctrs Supv Lbr-P Y E N COMM 7/17/2015 14:23
SUZ-W-20-02
IPUC DR 2
Attachment
Page 10 of 32
SUEZ Water Idaho
Case No. SUZ-W-20-02
SetID Account Eff Date Status Descr Short Desc Account Type Acct Code Sync Date Time
SHARE 50100633 1/1/1901 A Supv Lbr-Pump Maint Equip Supv Lbr-P Y E N COMM 7/17/2015 14:23
SHARE 50100640 1/1/1901 A Supv Lbr-Wtr Tmt Ops Sup&Eng Supv Lbr-W Y E N COMM 7/17/2015 14:23
SHARE 50100641 1/1/1901 A Supv Lbr-Wtr Tmt PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50100642 1/1/1901 A Supv Lbr-Wtr Tmt Ops Lbr&Exp Supv Lbr-W Y E N COMM 7/17/2015 14:23
SHARE 50100643 1/1/1901 A Supv Lbr-Wtr Tmt Ops Misc Exp Supv Lbr-W Y E N COMM 7/17/2015 14:23
SHARE 50100650 1/1/1901 A Supv Lbr-Wtr Tmt Maint Sup&Eng Supv Lbr-W Y E N COMM 7/17/2015 14:23
SHARE 50100651 1/1/1901 A Supv Lbr-Wtr Tmt Maint Strct Supv Lbr-W Y E N COMM 7/17/2015 14:23
SHARE 50100652 1/1/1901 A Supv Lbr-Wtr Tmt Maint Equip Supv Lbr-W Y E N COMM 7/17/2015 14:23
SHARE 50100660 1/1/1901 A Supv Lbr-T&D Ops Sup&Eng Supv Lbr-T Y E N COMM 7/17/2015 14:23
SHARE 50100661 1/1/1901 A Supv Lbr-T&D Ops Storage Faclt Supv Lbr-T Y E N COMM 9/11/2015 10:47
SHARE 50100662 1/1/1901 A Supv Lbr-T&D Ops Line Exp Supv Lbr-T Y E N COMM 7/17/2015 14:23
SHARE 50100663 1/1/1901 A Supv Lbr-T&D Ops Meter Exp Supv Lbr-T Y E N COMM 7/17/2015 14:23
SHARE 50100664 1/1/1901 A Supv Lbr-T&D Ops Cust Install Supv Lbr-T Y E N COMM 7/17/2015 14:23
SHARE 50100665 1/1/1901 A Supv Lbr-T&D Ops Misc Exp Supv Lbr-T Y E N COMM 7/17/2015 14:23
SHARE 50100666 1/1/1901 A Supv Lbr-T&D Ops Rents Supv Lbr-T Y E N COMM 7/17/2015 14:23
SHARE 50100670 1/1/1901 A Supv Lbr-T&D Maint Sup &Eng Supv Lbr-T Y E N COMM 7/17/2015 14:23
SHARE 50100671 1/1/1901 A Supv Lbr-T&D Maint Strctrs Supv Lbr-T Y E N COMM 7/17/2015 14:23
SHARE 50100672 1/1/1901 A Supv Lbr-T&D Maint Rsrvrs&Stn Supv Lbr-T Y E N COMM 7/17/2015 14:23
SHARE 50100673 1/1/1901 A Supv Lbr-T&D Maint - Main Supv Lbr-T Y E N COMM 7/17/2015 14:23
SHARE 50100675 1/1/1901 A Supv Lbr-T&D Maint - Services Supv Lbr-T Y E N COMM 7/17/2015 14:23
SHARE 50100676 1/1/1901 A Supv Lbr-T&D Maint - Meters Supv Lbr-T Y E N COMM 7/17/2015 14:23
SHARE 50100677 1/1/1901 A Supv Lbr-T&D Maint - Hydrants Supv Lbr-T Y E N COMM 7/17/2015 14:23
SHARE 50100678 1/1/1901 A Supv Lbr-T&D Maint -Misc Plnt Supv Lbr-T Y E N COMM 7/17/2015 14:23
SHARE 50100701 1/1/1901 A Supv Lbr-Cllct Exp Ops Sup&Eng Supv Lbr-C Y E N COMM 7/17/2015 14:23
SHARE 50100702 1/1/1901 A Supv Lbr-Collctng Exp Ops Lbr Supv Lbr-C Y E N COMM 10/19/2015 10:15
SHARE 50100721 1/1/1901 A Supv Lbr-Tmt Disp Ops Sup&Eng Supv Lbr-T Y E N COMM 10/19/2015 10:15
SHARE 50100722 1/1/1901 A Supv Lbr-Tmt&Disposal Ops Lbr Supv Lbr-T Y E N COMM 10/19/2015 10:15
SHARE 50100731 1/1/1901 A Supv Lbr-Commercial Exp Ops Supv Lbr-C Y E N COMM 10/19/2015 10:15
SHARE 50100732 1/1/1901 A Supv Lbr-Maint of Pump Equip -Supv Lbr-M Y E N COMM 9/11/2015 10:47
SHARE 50100734 1/1/1901 A Supv Lbr-Comm Ops Bllng Cllct Supv Lbr-C Y E N COMM 10/19/2015 10:15
SHARE 50100740 1/1/1901 A Supv Lbr-T&D Superv.& Eng. WW Supv Lbr-T Y E N COMM 9/11/2015 10:47
SHARE 50100752 1/1/1901 A Supv Lbr-T & D WW Maint Supv Lbr-T Y E N COMM 9/11/2015 10:47
SHARE 50100802 1/1/1901 A Supv Lbr-Maint Pump System Supv Lbr-M Y E N COMM 7/17/2015 14:23
SHARE 50100901 1/1/1901 A Supv Lbr-Cust Acct Suprvsn Supv Lbr-C Y E N COMM 7/17/2015 14:23
SHARE 50100902 1/1/1901 A Supv Lbr-Cust Acct Mtr Rdng Supv Lbr-C Y E N COMM 7/17/2015 14:23
SHARE 50100903 1/1/1901 A Supv Lbr-Cust Acct Rcrds&Coll Supv Lbr-C Y E N COMM 7/17/2015 14:23
SHARE 50100904 1/1/1901 A Supv Lbr-Custr Acct Uncoll Supv Lbr-C Y E N COMM 7/17/2015 14:23
SHARE 50100905 1/1/1901 A Supv Lbr-Cust Acct Misc Exp Supv Lbr-C Y E N COMM 7/17/2015 14:23
SHARE 50100910 1/1/1901 A Supv Lbr-Sales Exp Ops Supv Lbr-S Y E N COMM 7/17/2015 14:23
SHARE 50100920 1/1/1901 A Supv Lbr-A&G Ops Salaries Supv Lbr-A Y E N COMM 7/17/2015 14:23
SHARE 50100921 1/1/1901 A Supv Lbr-A&G Ops Off Suppl&Exp PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50100930 1/1/1901 A Supv Lbr-A&G Misc Gen Exp Supv Lbr-A Y E N COMM 9/11/2015 10:47
SHARE 50100932 1/1/1901 A Supv Lbr-A&G Maint Plnt Supv Lbr-A Y E N COMM 7/17/2015 14:23
SHARE 50105000 1/1/1901 A Drct Lbr-ES Drct Lbr-E Y E N COMM 7/17/2015 14:23
SHARE 50105600 1/1/1901 A Drct Lbr-SOS Ops Sup & Eng Drct Lbr-S Y E N COMM 7/17/2015 14:23
SHARE 50105601 1/1/1901 A Drct Lbr-SOS Ops Lbr & Exp Drct Lbr-S Y E N COMM 7/17/2015 14:23
SHARE 50105602 1/1/1901 A Drct Lbr-SOS Ops Prchsd Wtr PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50105603 1/1/1901 A Drct Lbr-SOS Ops Misc Drct Lbr-S Y E N COMM 10/19/2015 10:15
SHARE 50105610 1/1/1901 A Drct Lbr-SOS Maint Sup & Eng Drct Lbr-S Y E N COMM 7/17/2015 14:23
SHARE 50105611 1/1/1901 A Drct Lbr-SOS Maint Strctrs Drct Lbr-S Y E N COMM 7/17/2015 14:23
SHARE 50105612 1/1/1901 A Drct Lbr-SOS Maint Cllct Rsvr Drct Lbr-S Y E N COMM 7/17/2015 14:23
SHARE 50105613 1/1/1901 A Drct Lbr-SOS Maint Lke,Rvr&Oth Drct Lbr-S Y E N COMM 7/17/2015 14:23
SHARE 50105614 1/1/1901 A Drct Lbr-SOS Maint Wlls&Spr Drct Lbr-S Y E N COMM 7/17/2015 14:23
SHARE 50105616 1/1/1901 A Drct Lbr-SOS Maint Sply Mains Drct Lbr-S Y E N COMM 7/17/2015 14:23
SHARE 50105617 1/1/1901 A Drct Lbr- Wtr Plnt Drct Lbr-Y E N COMM 10/19/2015 10:15
SHARE 50105620 1/1/1901 A Drct Lbr-Pump Ops Sup & Eng Drct Lbr-P Y E N COMM 7/17/2015 14:23
SHARE 50105622 1/1/1901 A Drct Lbr-Pump Ops Pwr Prd Lbr Drct Lbr-P Y E N COMM 7/17/2015 14:23
SHARE 50105624 1/1/1901 A Drct Lbr-Pump Ops Lbr & Exp Drct Lbr-P Y E N COMM 7/17/2015 14:23
SHARE 50105626 1/1/1901 A Drct Lbr-Pump Ops Misc Exp Drct Lbr-P Y E N COMM 7/17/2015 14:23
SHARE 50105630 1/1/1901 A Drct Lbr-Pump Maint Sup&Eng Drct Lbr-P Y E N COMM 7/17/2015 14:23
SUZ-W-20-02
IPUC DR 2
Attachment
Page 11 of 32
SUEZ Water Idaho
Case No. SUZ-W-20-02
SetID Account Eff Date Status Descr Short Desc Account Type Acct Code Sync Date Time
SHARE 50105632 1/1/1901 A Drct Lbr-Pump Maint Pwr Prd Drct Lbr-P Y E N COMM 7/17/2015 14:23
SHARE 50105633 1/1/1901 A Drct Lbr-Pump Maint Equip Drct Lbr-P Y E N COMM 7/17/2015 14:23
SHARE 50105640 1/1/1901 A Drct Lbr-Wtr Tmt Ops Sup&Eng Drct Lbr-W Y E N COMM 7/17/2015 14:23
SHARE 50105641 1/1/1901 A Drct Lbr-Wtr Tmt Drct Lbr-W Y E N COMM 9/11/2015 10:46
SHARE 50105642 1/1/1901 A Drct Lbr-Wtr Tmt Ops Lbr&Exp Drct Lbr-W Y E N COMM 7/17/2015 14:23
SHARE 50105643 1/1/1901 A Drct Lbr-Wtr Tmt Ops Misc Exp Drct Lbr-W Y E N COMM 7/17/2015 14:23
SHARE 50105650 1/1/1901 A Drct Lbr-Wtr Tmt Maint Sup&Eng Drct Lbr-W Y E N COMM 7/17/2015 14:23
SHARE 50105651 1/1/1901 A Drct Lbr-Wtr Tmt Maint Strct Drct Lbr-W Y E N COMM 7/17/2015 14:23
SHARE 50105652 1/1/1901 A Drct Lbr-Wtr Tmt Maint Equip Drct Lbr-W Y E N COMM 7/17/2015 14:23
SHARE 50105660 1/1/1901 A Drct Lbr-T&D Ops Sup&Eng Drct Lbr-T Y E N COMM 7/17/2015 14:23
SHARE 50105661 1/1/1901 A Drct Lbr-T&D Ops Storage Faclt Drct Lbr-T Y E N COMM 7/17/2015 14:23
SHARE 50105662 1/1/1901 A Drct Lbr-T&D Ops Line Ex Drct Lbr-T Y E N COMM 7/17/2015 14:23
SHARE 50105663 1/1/1901 A Drct Lbr-T&D Ops Meter Exp Drct Lbr-T Y E N COMM 7/17/2015 14:23
SHARE 50105664 1/1/1901 A Drct Lbr-T&D Ops Cust instl Drct Lbr-T Y E N COMM 7/17/2015 14:23
SHARE 50105665 1/1/1901 A Drct Lbr-T&D Ops Misc Ex Drct Lbr-T Y E N COMM 7/17/2015 14:23
SHARE 50105666 1/1/1901 A Drct Lbr-T&D Ops Rents Drct Lbr-T Y E N COMM 7/17/2015 14:23
SHARE 50105670 1/1/1901 A Drct Lbr-T&D Maint Sup & Eng Drct Lbr-T Y E N COMM 7/17/2015 14:23
SHARE 50105671 1/1/1901 A Drct Lbr-T&D Maint Strctrs Drct Lbr-T Y E N COMM 7/17/2015 14:23
SHARE 50105672 1/1/1901 A Drct Lbr-T&D Maint Rsrvrs&Stn Drct Lbr-T Y E N COMM 7/17/2015 14:23
SHARE 50105673 1/1/1901 A Drct Lbr-T&D Maint - Main Drct Lbr-T Y E N COMM 7/17/2015 14:23
SHARE 50105674 1/1/1901 A Drct Lbr-T&D Maint Fire Mains Drct Lbr-T Y E N COMM 9/11/2015 10:46
SHARE 50105675 1/1/1901 A Drct Lbr-T&D Maint - Services Drct Lbr-T Y E N COMM 7/17/2015 14:23
SHARE 50105676 1/1/1901 A Drct Lbr-T&D Maint - Meters Drct Lbr-T Y E N COMM 7/17/2015 14:23
SHARE 50105677 1/1/1901 A Drct Lbr-T&D Maint - Hydrants Drct Lbr-T Y E N COMM 7/17/2015 14:23
SHARE 50105678 1/1/1901 A Drct Lbr-T&D Maint -Misc Plnt Drct Lbr-T Y E N COMM 7/17/2015 14:23
SHARE 50105701 1/1/1901 A Drct Lbr-Cllct Exp Ops Sup&Eng Drct Lbr-C Y E N COMM 10/19/2015 10:15
SHARE 50105702 1/1/1901 A Drct Lbr-Collctng Exp Ops Lbr Drct Lbr-C Y E N COMM 7/17/2015 14:23
SHARE 50105721 1/1/1901 A Drct Lbr-Tmt & Disp Ops SupEng Drct Lbr-T Y E N COMM 10/19/2015 10:15
SHARE 50105722 1/1/1901 A Drct Lbr-Tmt&Disposal Ops Lbr Drct Lbr-T Y E N COMM 10/19/2015 10:15
SHARE 50105731 1/1/1901 A Drct Lbr-Commercial Exp Ops Drct Lbr-C Y E N COMM 10/19/2015 10:15
SHARE 50105734 1/1/1901 A Drct Lbr-Comm Ops Bllng Cllct Drct Lbr-C Y E N COMM 10/19/2015 10:15
SHARE 50105740 1/1/1901 A Supv Lbr-T&D Superv.& Eng. WW Supv Lbr-T Y E N COMM 11/20/2015 1:11
SHARE 50105742 1/1/1901 A Drct Lbr-T & D WW Ops Drct Lbr-T Y E N COMM 9/11/2015 10:46
SHARE 50105752 1/1/1901 A Drct Lbr-T & D WW Maint Drct Lbr-T Y E N COMM 9/11/2015 10:47
SHARE 50105901 1/1/1901 A Drct Lbr-Cust Acct Suprvsn Drct Lbr-C Y E N COMM 7/17/2015 14:23
SHARE 50105902 1/1/1901 A Drct Lbr-Cust Acct Mtr Rdng Drct Lbr-C Y E N COMM 7/17/2015 14:23
SHARE 50105903 1/1/1901 A Drct Lbr-Cust Acct Rcrds&Coll Drct Lbr-C Y E N COMM 7/17/2015 14:23
SHARE 50105904 1/1/1901 A Drct Lbr-Custr Acct Uncoll Drct Lbr-C Y E N COMM 7/17/2015 14:23
SHARE 50105905 1/1/1901 A Drct Lbr-Custr Acct Misc Exp Drct Lbr-C Y E N COMM 9/12/2015 14:24
SHARE 50105910 1/1/1901 A Drct Lbr-Sales Exp Ops Drct Lbr-S Y E N COMM 10/19/2015 10:15
SHARE 50105920 1/1/1901 A Drct Lbr-A&G Ops Salaries Drct Lbr-A Y E N COMM 7/17/2015 14:23
SHARE 50105921 1/1/1901 A Drct Lbr-A&G Ops Off Suppl&Exp PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50105930 1/1/1901 A Drct Lbr-A&G Misc Gen Exp Drct Lbr-A Y E N COMM 9/11/2015 10:46
SHARE 50105932 1/1/1901 A Drct Lbr-A&G Maint Plnt Drct Lbr-A Y E N COMM 7/17/2015 14:23
SHARE 50110000 1/1/1901 A S L T-ES S L T-ES Y E N COMM 7/17/2015 14:23
SHARE 50110600 1/1/1901 A S L T-SOS Ops Sup & Eng S L T-SOS Y E N COMM 7/17/2015 14:23
SHARE 50110601 1/1/1901 A S L T-SOS Ops Lbr & Exp S L T-SOS Y E N COMM 7/17/2015 14:23
SHARE 50110603 1/1/1901 A S L T-SOS Ops Misc S L T-SOS Y E N COMM 7/17/2015 14:23
SHARE 50110610 1/1/1901 A S L T-SOS Maint Sup & Eng S L T-SOS Y E N COMM 10/19/2015 10:15
SHARE 50110611 1/1/1901 A S L T-SOS Maint Strctrs S L T-SOS Y E N COMM 10/19/2015 10:15
SHARE 50110612 1/1/1901 A S L T-SOS Maint Cllct Rsvr S L T-SOS Y E N COMM 10/19/2015 10:15
SHARE 50110613 1/1/1901 A S L T-SOS Maint Lke,Rvr&Oth S L T-SOS Y E N COMM 7/17/2015 14:23
SHARE 50110614 1/1/1901 A S L T-SOS Maint Wlls&Spr S L T-SOS Y E N COMM 10/19/2015 10:15
SHARE 50110616 1/1/1901 A S L T-SOS Maint Sply Mains S L T-SOS Y E N COMM 10/19/2015 10:15
SHARE 50110617 1/1/1901 A S L T- Wtr Plnt S L T- Wtr Y E N COMM 10/19/2015 10:15
SHARE 50110620 1/1/1901 A S L T-Pump Ops Sup & Eng S L T-Pump Y E N COMM 7/17/2015 14:23
SHARE 50110622 1/1/1901 A S L T-Pump Ops Pwr Prd Lbr S L T-Pump Y E N COMM 10/19/2015 10:15
SHARE 50110624 1/1/1901 A S L T-Pump Ops Lbr & Exp S L T-Pump Y E N COMM 7/17/2015 14:23
SHARE 50110626 1/1/1901 A S L T-Pump Ops Misc Exp S L T-Pump Y E N COMM 7/17/2015 14:23
SHARE 50110630 1/1/1901 A S L T-Pump Maint Sup&Eng S L T-Pump Y E N COMM 7/17/2015 14:23
SUZ-W-20-02
IPUC DR 2
Attachment
Page 12 of 32
SUEZ Water Idaho
Case No. SUZ-W-20-02
SetID Account Eff Date Status Descr Short Desc Account Type Acct Code Sync Date Time
SHARE 50110632 1/1/1901 A S L T-Pump Maint Pwr Prd S L T-Pump Y E N COMM 10/19/2015 10:15
SHARE 50110633 1/1/1901 A S L T-Pump Maint Equip S L T-Pump Y E N COMM 10/19/2015 10:15
SHARE 50110640 1/1/1901 A S L T-Wtr Tmt Ops Sup&Eng S L T-Wtr Y E N COMM 7/17/2015 14:23
SHARE 50110642 1/1/1901 A S L T-Wtr Tmt Ops Lbr&Exp S L T-Wtr Y E N COMM 7/17/2015 14:23
SHARE 50110643 1/1/1901 A S L T-Wtr Tmt Ops Misc Exp S L T-Wtr Y E N COMM 7/17/2015 14:23
SHARE 50110650 1/1/1901 A S L T-Wtr Tmt Maint Sup&Eng S L T-Wtr Y E N COMM 7/17/2015 14:23
SHARE 50110651 1/1/1901 A S L T-Wtr Tmt Maint Strct S L T-Wtr Y E N COMM 7/17/2015 14:23
SHARE 50110652 1/1/1901 A S L T-Wtr Tmt Maint Equip S L T-Wtr Y E N COMM 7/17/2015 14:23
SHARE 50110660 1/1/1901 A S L T-T&D Ops Sup&Eng S L T-T&D Y E N COMM 7/17/2015 14:23
SHARE 50110661 1/1/1901 A S L T-T&D Ops Storage Faclt Ex S L T-T&D Y E N COMM 7/17/2015 14:23
SHARE 50110662 1/1/1901 A S L T-T&D Ops Line Ex S L T-T&D Y E N COMM 7/17/2015 14:23
SHARE 50110663 1/1/1901 A S L T-T&D Ops Meter Exp S L T-T&D Y E N COMM 7/17/2015 14:23
SHARE 50110664 1/1/1901 A S L T-T&D Ops Cust instl S L T-T&D Y E N COMM 10/19/2015 10:15
SHARE 50110665 1/1/1901 A S L T-T&D Ops Misc Ex S L T-T&D Y E N COMM 9/11/2015 10:47
SHARE 50110666 1/1/1901 A S L T-T&D Ops Rents S L T-T&D Y E N COMM 10/19/2015 10:15
SHARE 50110670 1/1/1901 A S L T-T&D Maint Sup & Eng S L T-T&D Y E N COMM 7/17/2015 14:23
SHARE 50110671 1/1/1901 A S L T-T&D Maint Strctrs S L T-T&D Y E N COMM 10/19/2015 10:15
SHARE 50110672 1/1/1901 A S L T-T&D Maint rsrvrs&stn S L T-T&D Y E N COMM 7/17/2015 14:23
SHARE 50110673 1/1/1901 A S L T-T&D Maint - Main S L T-T&D Y E N COMM 7/17/2015 14:23
SHARE 50110675 1/1/1901 A S L T-T&D Maint - Services S L T-T&D Y E N COMM 7/17/2015 14:23
SHARE 50110676 1/1/1901 A S L T-T&D Maint - Meters S L T-T&D Y E N COMM 7/17/2015 14:23
SHARE 50110677 1/1/1901 A S L T-T&D Maint - Hydrants S L T-T&D Y E N COMM 7/17/2015 14:23
SHARE 50110678 1/1/1901 A S L T-T&D Maint -Misc Plnt S L T-T&D Y E N COMM 10/19/2015 10:15
SHARE 50110701 1/1/1901 A S L T-Cllct Exp Ops Sup&Eng S L T-Cllc Y E N COMM 7/17/2015 14:23
SHARE 50110702 1/1/1901 A S L T-Collctng Exp Ops Lbr S L T-Coll Y E N COMM 10/19/2015 10:15
SHARE 50110720 1/1/1901 A S L T-Pumping Superv.& Eng. WW S L T-Pump Y E N COMM 9/11/2015 10:47
SHARE 50110721 1/1/1901 A S L T-Tmt & Disp Ops Sup & Eng S L T-Tmt Y E N COMM 7/17/2015 14:23
SHARE 50110722 1/1/1901 A S L T-Tmt & Disposal Ops Lbr S L T-Tmt Y E N COMM 10/19/2015 10:15
SHARE 50110731 1/1/1901 A S L T-Commercial Exp Ops -Supv S L T-Comm Y E N COMM 7/17/2015 14:23
SHARE 50110732 1/1/1901 A S L T-Pumping WW Maint PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50110734 1/1/1901 A S L T-Comm Exp Ops Bllng Cllct S L T-Comm Y E N COMM 10/19/2015 10:15
SHARE 50110740 1/1/1901 A S L T-T & D WW Ops Salaries S L T-T &Y E N COMM 9/11/2015 10:47
SHARE 50110742 1/1/1901 A S L T-T & D WW Ops PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50110750 1/1/1901 A S L T-T & D WW Maint S L T-T &Y E N COMM 9/11/2015 10:47
SHARE 50110802 1/1/1901 A S L T-Maint Pump System S L T-Main Y E N COMM 7/17/2015 14:23
SHARE 50110805 1/1/1901 A S L T-Maint Gen Equip Exp S L T-Main Y E N COMM 7/17/2015 14:23
SHARE 50110901 1/1/1901 A S L T-Cust Acct Suprvsn S L T-Cust Y E N COMM 7/17/2015 14:23
SHARE 50110902 1/1/1901 A S L T-Custr Acct Mtr Rdng S L T-Cust Y E N COMM 7/17/2015 14:24
SHARE 50110903 1/1/1901 A S L T-Cust Acct Rcrds&Coll S L T-Cust Y E N COMM 7/17/2015 14:24
SHARE 50110904 1/1/1901 A S L T-Custr Acct Uncoll S L T-Cust Y E N COMM 10/19/2015 10:15
SHARE 50110905 1/1/1901 A S L T-Custr Acct Misc Exp S L T-Cust Y E N COMM 10/19/2015 10:15
SHARE 50110910 1/1/1901 A S L T-Sales Exp Ops S L T-Sale Y E N COMM 7/17/2015 14:24
SHARE 50110920 1/1/1901 A S L T-A&G Ops Salaries S L T-A&G Y E N COMM 7/17/2015 14:24
SHARE 50110930 1/1/1901 A S L T-A&G Ops-Misc Gen PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50110932 1/1/1901 A S L T-A&G Maint Plnt S L T-A&G Y E N COMM 7/17/2015 14:24
SHARE 50115000 1/1/1901 A D L T-ES D L T-ES Y E N COMM 7/17/2015 14:24
SHARE 50115600 1/1/1901 A D L T-SOS Ops Sup & Eng D L T-SOS Y E N COMM 9/11/2015 10:47
SHARE 50115601 1/1/1901 A D L T-SOS Ops Lbr & Exp D L T-SOS Y E N COMM 9/11/2015 10:47
SHARE 50115602 1/1/1901 A D L T-SOS Ops Prchsd Wtr PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50115603 1/1/1901 A D L T-SOS Ops Misc D L T-SOS Y E N COMM 10/19/2015 10:15
SHARE 50115610 1/1/1901 A D L T-SOS Maint Sup & Eng D L T-SOS Y E N COMM 10/19/2015 10:15
SHARE 50115611 1/1/1901 A D L T-SOS Maint Strctrs D L T-SOS Y E N COMM 7/17/2015 14:24
SHARE 50115612 1/1/1901 A D L T-SOS Maint Cllct Rsvr D L T-SOS Y E N COMM 10/19/2015 10:15
SHARE 50115613 1/1/1901 A D L T-SOS Maint Lke,Rvr&Oth D L T-SOS Y E N COMM 7/17/2015 14:24
SHARE 50115614 1/1/1901 A D L T-SOS Maint Wlls&Spr D L T-SOS Y E N COMM 10/19/2015 10:15
SHARE 50115616 1/1/1901 A D L T-SOS Maint Sply Mains D L T-SOS Y E N COMM 10/19/2015 10:15
SHARE 50115617 1/1/1901 A D L T- Wtr Plnt D L T- Wtr Y E N COMM 10/19/2015 10:15
SHARE 50115620 1/1/1901 A D L T-Pump Ops Sup & Eng D L T-Pump Y E N COMM 7/17/2015 14:24
SHARE 50115622 1/1/1901 A D L T-Pump Ops Pwr Prd Lbr D L T-Pump Y E N COMM 10/19/2015 10:15
SHARE 50115624 1/1/1901 A D L T-Pump Ops Lbr & Exp D L T-Pump Y E N COMM 7/17/2015 14:24
SUZ-W-20-02
IPUC DR 2
Attachment
Page 13 of 32
SUEZ Water Idaho
Case No. SUZ-W-20-02
SetID Account Eff Date Status Descr Short Desc Account Type Acct Code Sync Date Time
SHARE 50115630 1/1/1901 A D L T-Pump Maint Sup&Eng D L T-Pump Y E N COMM 10/19/2015 10:15
SHARE 50115631 1/1/1901 A D L T-Pump Maint Strctrs D L T-Pump Y E N COMM 7/17/2015 14:24
SHARE 50115632 1/1/1901 A D L T-Pump Maint Pwr Prd Impv D L T-Pump Y E N COMM 7/17/2015 14:24
SHARE 50115633 1/1/1901 A D L T-Pump Maint Eq D L T-Pump Y E N COMM 7/17/2015 14:24
SHARE 50115640 1/1/1901 A D L T-Wtr Tmt Ops Sup&Eng D L T-Wtr Y E N COMM 10/19/2015 10:15
SHARE 50115642 1/1/1901 A D L T-Wtr Tmt Ops Lbr&Exp D L T-Wtr Y E N COMM 7/17/2015 14:24
SHARE 50115643 1/1/1901 A D L T-Wtr Tmt Ops Misc Exp D L T-Wtr Y E N COMM 7/17/2015 14:24
SHARE 50115650 1/1/1901 A D L T-Wtr Tmt Maint Sup&Eng D L T-Wtr Y E N COMM 10/19/2015 10:15
SHARE 50115651 1/1/1901 A D L T-Wtr Tmt Maint Strct D L T-Wtr Y E N COMM 7/17/2015 14:24
SHARE 50115652 1/1/1901 A D L T-Wtr Tmt Maint Equip D L T-Wtr Y E N COMM 7/17/2015 14:24
SHARE 50115660 1/1/1901 A D L T-T&D Ops Sup&Eng D L T-T&D Y E N COMM 7/17/2015 14:24
SHARE 50115661 1/1/1901 A D L T-T&D Ops Storage Faclt Ex D L T-T&D Y E N COMM 7/17/2015 14:24
SHARE 50115662 1/1/1901 A D L T-T&D Ops Line Ex D L T-T&D Y E N COMM 7/17/2015 14:24
SHARE 50115663 1/1/1901 A D L T-T&D Ops Meter Exp D L T-T&D Y E N COMM 7/17/2015 14:24
SHARE 50115664 1/1/1901 A D L T-T&D Ops Cust Instl D L T-T&D Y E N COMM 7/17/2015 14:24
SHARE 50115665 1/1/1901 A D L T-T&D Ops Misc Exp D L T-T&D Y E N COMM 7/17/2015 14:24
SHARE 50115666 1/1/1901 A D L T-T&D Ops Rents D L T-T&D Y E N COMM 10/19/2015 10:15
SHARE 50115670 1/1/1901 A D L T-T&D Maint Sup & Eng D L T-T&D Y E N COMM 7/17/2015 14:24
SHARE 50115671 1/1/1901 A D L T-T&D Maint Strctrs D L T-T&D Y E N COMM 7/17/2015 14:24
SHARE 50115672 1/1/1901 A D L T-T&D Maint Rsrvrs&Stn D L T-T&D Y E N COMM 7/17/2015 14:24
SHARE 50115673 1/1/1901 A D L T-T&D Maint - Main D L T-T&D Y E N COMM 7/17/2015 14:24
SHARE 50115675 1/1/1901 A D L T-T&D Maint - Services D L T-T&D Y E N COMM 7/17/2015 14:24
SHARE 50115676 1/1/1901 A D L T-T&D Maint - Meters D L T-T&D Y E N COMM 7/17/2015 14:24
SHARE 50115677 1/1/1901 A D L T-T&D Maint - Hydrants D L T-T&D Y E N COMM 7/17/2015 14:24
SHARE 50115678 1/1/1901 A D L T-T&D Maint -Misc Plnt D L T-T&D Y E N COMM 10/19/2015 10:15
SHARE 50115701 1/1/1901 A D L T-Cllct Exp Ops Sup&Eng D L T-Cllc Y E N COMM 9/11/2015 10:46
SHARE 50115702 1/1/1901 A D L T-Collctng Exp Ops Lbr D L T-Coll Y E N COMM 7/17/2015 14:24
SHARE 50115712 1/1/1901 A D L T-Maint.of Collect. Sewers D L T-Main Y E N COMM 9/11/2015 10:46
SHARE 50115720 1/1/1901 A D L T-Pumping Superv&EngWW PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50115721 1/1/1901 A D L T-Tmt & Disp Ops Sup & Eng D L T-Tmt Y E N COMM 10/19/2015 10:15
SHARE 50115722 1/1/1901 A D L T-Tmt & Disposal Ops Lbr D L T-Tmt Y E N COMM 7/17/2015 14:24
SHARE 50115724 1/1/1901 A D L T-Tmt&Dspsl Ops Chmcals PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50115731 1/1/1901 A D L T-Commercial Exp Ops -Supv D L T-Comm Y E N COMM 9/11/2015 10:47
SHARE 50115732 1/1/1901 A D L T-Pumping WW Ops Salaries D L T-Pump Y E N COMM 9/11/2015 10:46
SHARE 50115734 1/1/1901 A D L T-Comm Exp Ops Bllng Cllct D L T-Comm Y E N COMM 7/17/2015 14:24
SHARE 50115740 1/1/1901 A D L T-Superv & Eng WW PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50115742 1/1/1901 A D L T-T & D WW Ops Salaries D L T-T &Y E N COMM 9/11/2015 10:46
SHARE 50115752 1/1/1901 A D L T-T & D WW Maint.D L T-T &Y E N COMM 9/11/2015 10:46
SHARE 50115753 1/1/1901 A D L T-Maint.Other T&D PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50115801 1/1/1901 A D L T-Maint Cllctng Sys Ex D L T-Main Y E N COMM 7/17/2015 14:24
SHARE 50115802 1/1/1901 A D L T-Maint Pump System D L T-Main Y E N COMM 7/17/2015 14:24
SHARE 50115803 1/1/1901 A D L T-Maint Tmt & Dispsl Sys D L T-Main Y E N COMM 7/17/2015 14:24
SHARE 50115901 1/1/1901 A D L T-Cust Acct Suprvsn D L T-Cust Y E N COMM 9/11/2015 10:47
SHARE 50115902 1/1/1901 A D L T-Cust Acct Mtr Rdng D L T-Cust Y E N COMM 7/17/2015 14:24
SHARE 50115903 1/1/1901 A D L T-Cust Acct Rcrds&Coll D L T-Cust Y E N COMM 7/17/2015 14:24
SHARE 50115904 1/1/1901 A D L T-Cust Acct Uncoll D L T-Cust Y E N COMM 7/17/2015 14:24
SHARE 50115905 1/1/1901 A D L T-Custr Acct Misc Exp D L T-Cust Y E N COMM 10/19/2015 10:15
SHARE 50115910 1/1/1901 A D L T-Sales Exp Ops D L T-Sale Y E N COMM 10/19/2015 10:15
SHARE 50115920 1/1/1901 A D L T-A&G Ops Salaries D L T-A&G Y E N COMM 7/17/2015 14:24
SHARE 50115921 1/1/1901 A D L T-A&G Ops Off Suppl&Exp PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50115930 1/1/1901 A D L T-A&G Ops-Misc Gen PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50115932 1/1/1901 A D L T-A&G Maint Plnt D L T-A&G Y E N COMM 7/17/2015 14:24
SHARE 50120000 1/1/1901 A S L T out-ES S L T out-Y E N COMM 7/17/2015 14:24
SHARE 50120600 1/1/1901 A S L T out-SOS Ops Sup & Eng S L T out-Y E N COMM 9/11/2015 10:47
SHARE 50120601 1/1/1901 A S L T out-SOS Ops Lbr & Exp S L T out-Y E N COMM 9/11/2015 10:47
SHARE 50120603 1/1/1901 A S L T out-SOS Ops Misc S L T out-Y E N COMM 10/19/2015 10:15
SHARE 50120610 1/1/1901 A S L T out-SOS Maint Sup & Eng S L T out-Y E N COMM 10/19/2015 10:15
SHARE 50120611 1/1/1901 A S L T out-SOS Maint Strctrs S L T out-Y E N COMM 10/19/2015 10:15
SHARE 50120612 1/1/1901 A S L T out-SOS Maint Cllct Rsvr S L T out-Y E N COMM 10/19/2015 10:15
SHARE 50120613 1/1/1901 A S L T out-SOS Maint Lke,RvrOth S L T out-Y E N COMM 9/11/2015 10:47
SUZ-W-20-02
IPUC DR 2
Attachment
Page 14 of 32
SUEZ Water Idaho
Case No. SUZ-W-20-02
SetID Account Eff Date Status Descr Short Desc Account Type Acct Code Sync Date Time
SHARE 50120616 1/1/1901 A S L T out-SOS Maint Sply Mains S L T out-Y E N COMM 10/19/2015 10:15
SHARE 50120617 1/1/1901 A S L T out- Wtr Plnt S L T out-Y E N COMM 10/19/2015 10:15
SHARE 50120620 1/1/1901 A S L T out-Pump Ops Sup & Eng S L T out-Y E N COMM 9/11/2015 10:47
SHARE 50120622 1/1/1901 A S L T out-Pump Ops Pwr Prd Lbr S L T out-Y E N COMM 10/19/2015 10:15
SHARE 50120624 1/1/1901 A S L T out-Pump Ops Lbr & Exp S L T out-Y E N COMM 7/17/2015 14:24
SHARE 50120626 1/1/1901 A S L T out-Pump Ops Misc Exp S L T out-Y E N COMM 9/11/2015 10:47
SHARE 50120630 1/1/1901 A S L T out-Pump Maint Sup&Eng S L T out-Y E N COMM 9/11/2015 10:47
SHARE 50120631 1/1/1901 A S L T out-Pump Maint Strctrs S L T out-Y E N COMM 10/19/2015 10:15
SHARE 50120632 1/1/1901 A S L T out-Pump Maint Pwr Prd S L T out-Y E N COMM 10/19/2015 10:15
SHARE 50120633 1/1/1901 A S L T out-Pump Maint Equip S L T out-Y E N COMM 10/19/2015 10:15
SHARE 50120640 1/1/1901 A S L T out-Wtr Tmt Ops Sup & En S L T out-Y E N COMM 9/11/2015 10:47
SHARE 50120642 1/1/1901 A S L T out-Wtr Tmt Ops Lbr&Exp S L T out-Y E N COMM 9/11/2015 10:47
SHARE 50120643 1/1/1901 A S L T out-Wtr Tmt Ops Misc Exp S L T out-Y E N COMM 7/17/2015 14:24
SHARE 50120650 1/1/1901 A S L T out-Wtr Tmt MaintSup&Eng S L T out-Y E N COMM 9/11/2015 10:47
SHARE 50120651 1/1/1901 A S L T out-Wtr Tmt Maint Strct S L T out-Y E N COMM 9/11/2015 10:47
SHARE 50120652 1/1/1901 A S L T out-Wtr Tmt Maint Equip S L T out-Y E N COMM 9/11/2015 10:47
SHARE 50120660 1/1/1901 A S L T out-T&D Ops Sup&Eng S L T out-Y E N COMM 7/17/2015 14:24
SHARE 50120661 1/1/1901 A S L T out-T&D Ops Storage Facl S L T out-Y E N COMM 9/11/2015 10:47
SHARE 50120662 1/1/1901 A S L T out-T&D Ops Line Ex S L T out-Y E N COMM 7/17/2015 14:24
SHARE 50120663 1/1/1901 A S L T out-T&D Ops Meter Exp S L T out-Y E N COMM 10/19/2015 10:15
SHARE 50120664 1/1/1901 A S L T out-T&D Ops Cust instl S L T out-Y E N COMM 10/19/2015 10:15
SHARE 50120665 1/1/1901 A S L T out-T&D Ops Misc Exp S L T out-Y E N COMM 7/17/2015 14:24
SHARE 50120666 1/1/1901 A S L T out-T&D Ops Rents S L T out-Y E N COMM 10/19/2015 10:15
SHARE 50120670 1/1/1901 A S L T out-T&D Maint Sup & Eng S L T out-Y E N COMM 7/17/2015 14:24
SHARE 50120671 1/1/1901 A S L T out-T&D Maint Strctrs S L T out-Y E N COMM 10/19/2015 10:15
SHARE 50120672 1/1/1901 A S L T out-T&D Maint Rsrvrs&Stn S L T out-Y E N COMM 9/11/2015 10:47
SHARE 50120673 1/1/1901 A S L T out-T&D Maint - Main S L T out-Y E N COMM 7/17/2015 14:24
SHARE 50120675 1/1/1901 A S L T out-T&D Maint - Services S L T out-Y E N COMM 7/17/2015 14:24
SHARE 50120676 1/1/1901 A S L T out-T&D Maint - Meters S L T out-Y E N COMM 9/11/2015 10:47
SHARE 50120677 1/1/1901 A S L T out-T&D Maint - Hydrants S L T out-Y E N COMM 7/17/2015 14:24
SHARE 50120678 1/1/1901 A S L T out-T&D Maint -Misc Plnt S L T out-Y E N COMM 10/19/2015 10:15
SHARE 50120701 1/1/1901 A S L T out-Cllct Exp Op Sup&Eng S L T out-Y E N COMM 10/19/2015 10:15
SHARE 50120702 1/1/1901 A S L T out-Collctng Exp Ops Lbr S L T out-Y E N COMM 10/19/2015 10:15
SHARE 50120721 1/1/1901 A S L T out-T & D Ops Sup & Eng S L T out-Y E N COMM 10/19/2015 10:15
SHARE 50120722 1/1/1901 A S L T out-T & Disposal Ops Lbr S L T out-Y E N COMM 10/19/2015 10:15
SHARE 50120731 1/1/1901 A S L T out-Commercial Ops -Supv S L T out-Y E N COMM 10/19/2015 10:15
SHARE 50120734 1/1/1901 A S L T out-Comm Ops Bllng Cllct S L T out-Y E N COMM 10/19/2015 10:15
SHARE 50120740 1/1/1901 A SLT Out-Superv & Eng. WW SLT Out-Su Y E N COMM 11/9/2015 16:58
SHARE 50120901 1/1/1901 A S L T out-Cust Acct Suprvsn S L T out-Y E N COMM 9/11/2015 10:47
SHARE 50120902 1/1/1901 A S L T out-Custr Acct Mtr Rdng S L T out-Y E N COMM 7/17/2015 14:24
SHARE 50120903 1/1/1901 A S L T out-Cust Acct Rcrds&Coll S L T out-Y E N COMM 9/11/2015 10:47
SHARE 50120904 1/1/1901 A S L T out-Custr Acct Uncoll S L T out-Y E N COMM 10/19/2015 10:15
SHARE 50120905 1/1/1901 A S L T out-Custr Acct Misc Exp S L T out-Y E N COMM 10/19/2015 10:15
SHARE 50120910 1/1/1901 A S L T out-Sales Exp Ops S L T out-Y E N COMM 10/19/2015 10:15
SHARE 50120920 1/1/1901 A S L T out-A&G Ops Salaries S L T out-Y E N COMM 7/17/2015 14:24
SHARE 50120930 1/1/1901 A S L T out-A&G Ops-Misc Gen PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50120932 1/1/1901 A S L T out-A&G Maint Plnt S L T out-Y E N COMM 7/17/2015 14:24
SHARE 50125000 1/1/1901 A D L T out-ES D L T out-Y E N COMM 7/17/2015 14:24
SHARE 50125600 1/1/1901 A D L T out-SOS Ops Sup & Eng D L T out-Y E N COMM 9/11/2015 10:46
SHARE 50125601 1/1/1901 A D L T out-SOS Ops Lbr & Exp D L T out-Y E N COMM 9/11/2015 10:47
SHARE 50125602 1/1/1901 A D L T out-SOS Ops Prchsd Wtr PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50125603 1/1/1901 A D L T out-SOS Ops Misc D L T out-Y E N COMM 10/19/2015 10:15
SHARE 50125610 1/1/1901 A D L T out-SOS Maint Sup & Eng D L T out-Y E N COMM 10/19/2015 10:15
SHARE 50125611 1/1/1901 A D L T out-SOS Maint Strctrs D L T out-Y E N COMM 9/11/2015 10:47
SHARE 50125612 1/1/1901 A D L T out-SOS Maint Cllct Rsvr D L T out-Y E N COMM 7/17/2015 14:24
SHARE 50125613 1/1/1901 A D L T out-SOS Maint Lke,RvrOth D L T out-Y E N COMM 9/11/2015 10:47
SHARE 50125614 1/1/1901 A D L T out-SOS Maint Wlls&Spr D L T out-Y E N COMM 10/19/2015 10:15
SHARE 50125616 1/1/1901 A D L T out-SOS Maint Sply Mains D L T out-Y E N COMM 10/19/2015 10:15
SHARE 50125617 1/1/1901 A D L T out- Wtr Plnt D L T out-Y E N COMM 10/19/2015 10:15
SHARE 50125620 1/1/1901 A D L T out-Pump Ops Sup & Eng D L T out-Y E N COMM 7/17/2015 14:24
SUZ-W-20-02
IPUC DR 2
Attachment
Page 15 of 32
SUEZ Water Idaho
Case No. SUZ-W-20-02
SetID Account Eff Date Status Descr Short Desc Account Type Acct Code Sync Date Time
SHARE 50125624 1/1/1901 A D L T out-Pump Ops Lbr & Exp D L T out-Y E N COMM 7/17/2015 14:24
SHARE 50125626 1/1/1901 A D L T out-Pump Ops Misc Exp D L T out-Y E N COMM 10/19/2015 10:15
SHARE 50125630 1/1/1901 A D L T out-Pump Maint Sup&Eng D L T out-Y E N COMM 10/19/2015 10:15
SHARE 50125631 1/1/1901 A D L T out-Pump Maint Strctrs D L T out-Y E N COMM 9/11/2015 10:47
SHARE 50125632 1/1/1901 A D L T out-Pump Maint Pwr Prd D L T out-Y E N COMM 9/11/2015 10:47
SHARE 50125633 1/1/1901 A D L T out-Pump Maint Equip D L T out-Y E N COMM 9/11/2015 10:47
SHARE 50125640 1/1/1901 A D L T out-Wtr Tmt Ops Sup&Eng D L T out-Y E N COMM 10/19/2015 10:15
SHARE 50125642 1/1/1901 A D L T out-Wtr Tmt Ops Lbr&Exp D L T out-Y E N COMM 9/11/2015 10:46
SHARE 50125643 1/1/1901 A D L T out-Wtr Tmt Ops Misc Exp D L T out-Y E N COMM 9/11/2015 10:47
SHARE 50125650 1/1/1901 A D L T out-Wtr Tmt MaintSup&Eng D L T out-Y E N COMM 10/19/2015 10:15
SHARE 50125651 1/1/1901 A D L T out-Wtr Tmt Maint Strct D L T out-Y E N COMM 7/17/2015 14:24
SHARE 50125652 1/1/1901 A D L T out-Wtr Tmt Maint Equip D L T out-Y E N COMM 9/11/2015 10:47
SHARE 50125660 1/1/1901 A D L T out-T&D Ops Sup&Eng D L T out-Y E N COMM 7/17/2015 14:24
SHARE 50125661 1/1/1901 A D L T out-T&D Ops Storage Facl D L T out-Y E N COMM 9/11/2015 10:47
SHARE 50125662 1/1/1901 A D L T out-T&D Ops Line Ex D L T out-Y E N COMM 7/17/2015 14:24
SHARE 50125663 1/1/1901 A D L T out-T&D Ops Meter Exp D L T out-Y E N COMM 7/17/2015 14:24
SHARE 50125664 1/1/1901 A D L T out-T&D Ops Cust instl D L T out-Y E N COMM 7/17/2015 14:24
SHARE 50125665 1/1/1901 A D L T out-T&D Ops Misc Ex D L T out-Y E N COMM 7/17/2015 14:24
SHARE 50125666 1/1/1901 A D L T out-T&D Ops Rents D L T out-Y E N COMM 10/19/2015 10:15
SHARE 50125670 1/1/1901 A D L T out-T&D Maint Sup & Eng D L T out-Y E N COMM 7/17/2015 14:24
SHARE 50125671 1/1/1901 A D L T out-T&D Maint Strctrs D L T out-Y E N COMM 9/11/2015 10:47
SHARE 50125672 1/1/1901 A D L T out-T&D Maint Rsrvrs&Stn D L T out-Y E N COMM 9/11/2015 10:47
SHARE 50125673 1/1/1901 A D L T out-T&D Maint - Main D L T out-Y E N COMM 7/17/2015 14:24
SHARE 50125675 1/1/1901 A D L T out-T&D Maint - Services D L T out-Y E N COMM 7/17/2015 14:24
SHARE 50125676 1/1/1901 A D L T out-T&D Maint - Meters D L T out-Y E N COMM 9/11/2015 10:47
SHARE 50125677 1/1/1901 A D L T out-T&D Maint - Hydrants D L T out-Y E N COMM 7/17/2015 14:24
SHARE 50125678 1/1/1901 A D L T out-T&D Maint -Misc Plnt D L T out-Y E N COMM 10/19/2015 10:15
SHARE 50125701 1/1/1901 A D L T out-Cllct Exp Op Sup&Eng D L T out-Y E N COMM 10/19/2015 10:15
SHARE 50125702 1/1/1901 A D L T out-Collctng Exp Ops Lbr D L T out-Y E N COMM 10/19/2015 10:15
SHARE 50125721 1/1/1901 A D L T out-T & D Ops Sup & Eng D L T out-Y E N COMM 10/19/2015 10:15
SHARE 50125722 1/1/1901 A D L T out-T & Disposal Ops Lbr D L T out-Y E N COMM 10/19/2015 10:15
SHARE 50125731 1/1/1901 A D L T out-Commercial Ops -Supv D L T out-Y E N COMM 10/19/2015 10:15
SHARE 50125734 1/1/1901 A D L T out-Comm Ops Bllng Cllct D L T out-Y E N COMM 10/19/2015 10:15
SHARE 50125740 1/1/1901 A DLT Out-Superv & Eng. WW DLT Out-Su Y E N COMM 11/9/2015 16:58
SHARE 50125901 1/1/1901 A D L T out-Cust Acct Suprvsn D L T out-Y E N COMM 7/17/2015 14:24
SHARE 50125902 1/1/1901 A D L T out-Custr Acct Mtr Rdng D L T out-Y E N COMM 7/17/2015 14:24
SHARE 50125903 1/1/1901 A D L T out-Cust Acct Rcrds&Coll D L T out-Y E N COMM 7/17/2015 14:24
SHARE 50125904 1/1/1901 A D L T out-Custr Acct Uncoll D L T out-Y E N COMM 9/11/2015 10:47
SHARE 50125905 1/1/1901 A D L T out-Custr Acct Misc Exp D L T out-Y E N COMM 10/19/2015 10:15
SHARE 50125910 1/1/1901 A D L T out-Sales Exp Ops D L T out-Y E N COMM 10/19/2015 10:15
SHARE 50125920 1/1/1901 A D L T out-A&G Ops Salaries D L T out-Y E N COMM 7/17/2015 14:24
SHARE 50125921 1/1/1901 A D L T out-A&G Ops Off Sup&Exp PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50125930 1/1/1901 A D L T out-A&G Ops-Misc Gen PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50125932 1/1/1901 A D L T out-A&G Maint Plnt D L T out-Y E N COMM 10/19/2015 10:15
SHARE 50300000 1/1/1901 A Material-ES Material-E Y E N COMM 7/17/2015 14:24
SHARE 50300600 1/1/1901 A Material-SOS Ops Sup & Eng PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50300601 1/1/1901 A Material-SOS Ops Lbr & Exp Material-S Y E N COMM 7/17/2015 14:24
SHARE 50300603 1/1/1901 A Material-SOS Ops Misc Material-S Y E N COMM 7/17/2015 14:24
SHARE 50300610 1/1/1901 A Material-SOS Maint Sup & Eng Material-S Y E N COMM 7/17/2015 14:24
SHARE 50300611 1/1/1901 A Material-SOS Maint Strctrs Material-S Y E N COMM 7/17/2015 14:24
SHARE 50300613 1/1/1901 A Material-SOS Maint Lke,Rvr&Oth Material-S Y E N COMM 7/17/2015 14:24
SHARE 50300614 1/1/1901 A Material-SOS Maint Wlls&Spr Material-S Y E N COMM 7/17/2015 14:24
SHARE 50300616 1/1/1901 A Material-SOS Maint Sply Mains Material-S Y E N COMM 7/17/2015 14:24
SHARE 50300617 1/1/1901 A Material-SOS Maint Wtr Plnt Material-S Y E N COMM 7/17/2015 14:24
SHARE 50300620 1/1/1901 A Material-Pump Ops Sup & Eng Material-P Y E N COMM 7/17/2015 14:24
SHARE 50300622 1/1/1901 A Material-Pump Ops Pwr Prd Lbr Material-P Y E N COMM 7/17/2015 14:24
SHARE 50300623 1/1/1901 A Material-Pump Ops Fuel Pwr Pur Material-P Y E N COMM 7/17/2015 14:24
SHARE 50300624 1/1/1901 A Material-Pump Ops Lbr & Exp Material-P Y E N COMM 7/17/2015 14:24
SHARE 50300626 1/1/1901 A Material-Pump Ops Misc Exp Material-P Y E N COMM 7/17/2015 14:24
SHARE 50300630 1/1/1901 A Material-Pump Maint Sup&Eng Material-P Y E N COMM 7/17/2015 14:24
SUZ-W-20-02
IPUC DR 2
Attachment
Page 16 of 32
SUEZ Water Idaho
Case No. SUZ-W-20-02
SetID Account Eff Date Status Descr Short Desc Account Type Acct Code Sync Date Time
SHARE 50300632 1/1/1901 A Material-Pump Maint Pwr Prd Material-P Y E N COMM 7/17/2015 14:24
SHARE 50300633 1/1/1901 A Material-Pump Maint Eq Material-P Y E N COMM 7/17/2015 14:24
SHARE 50300640 1/1/1901 A Material-Wtr Tmt Ops Sup&Eng Material-W Y E N COMM 7/17/2015 14:24
SHARE 50300641 1/1/1901 A Material-Wtr Tmt Material-W Y E N COMM 9/11/2015 10:47
SHARE 50300642 1/1/1901 A Material-Wtr Tmt Ops Lbr&Exp Material-W Y E N COMM 7/17/2015 14:24
SHARE 50300643 1/1/1901 A Material-Wtr Tmt Ops Misc Exp Material-W Y E N COMM 7/17/2015 14:24
SHARE 50300644 1/1/1901 A Material-Wtr Tmt Ops PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50300650 1/1/1901 A Material-Wtr Tmt Maint Sup&Eng Material-W Y E N COMM 7/17/2015 14:24
SHARE 50300651 1/1/1901 A Material-Wtr Tmt Maint Strct Material-W Y E N COMM 7/17/2015 14:24
SHARE 50300652 1/1/1901 A Material-Wtr Tmt Maint Equip Material-W Y E N COMM 7/17/2015 14:24
SHARE 50300660 1/1/1901 A Material-T&D Ops Sup&Eng Material-T Y E N COMM 7/17/2015 14:24
SHARE 50300661 1/1/1901 A Material-T&D Ops Storage Faclt Material-T Y E N COMM 7/17/2015 14:24
SHARE 50300662 1/1/1901 A Material-T&D Ops Line Ex Material-T Y E N COMM 7/17/2015 14:24
SHARE 50300663 1/1/1901 A Material-T&D Ops Meter Exp Material-T Y E N COMM 7/17/2015 14:24
SHARE 50300664 1/1/1901 A Material-T&D Ops Cust instl Material-T Y E N COMM 7/17/2015 14:24
SHARE 50300665 1/1/1901 A Material-T&D Ops Misc Ex Material-T Y E N COMM 7/17/2015 14:24
SHARE 50300670 1/1/1901 A Material-T&D Maint Sup & Eng Material-T Y E N COMM 7/17/2015 14:24
SHARE 50300671 1/1/1901 A Material-T&D Maint Strctrs Material-T Y E N COMM 7/17/2015 14:24
SHARE 50300672 1/1/1901 A Material-T&D Maint Rsrvrs&Stn Material-T Y E N COMM 7/17/2015 14:24
SHARE 50300673 1/1/1901 A Material-T&D Maint - Main Material-T Y E N COMM 7/17/2015 14:24
SHARE 50300674 1/1/1901 A Material-T&D Maint Fire Main Material-T Y E N COMM 7/17/2015 14:24
SHARE 50300675 1/1/1901 A Material-T&D Maint - Services Material-T Y E N COMM 7/17/2015 14:24
SHARE 50300676 1/1/1901 A Material-T&D Maint - Meters Material-T Y E N COMM 7/17/2015 14:24
SHARE 50300677 1/1/1901 A Material-T&D Maint - Hydrants Material-T Y E N COMM 7/17/2015 14:24
SHARE 50300678 1/1/1901 A Material-T&D Maint -Misc Plnt Material-T Y E N COMM 7/17/2015 14:24
SHARE 50300722 1/1/1901 A Material-Tmt & Dispsl Ops Lbr Material-T Y E N COMM 7/17/2015 14:24
SHARE 50300724 1/1/1901 A Material-Misc.Exp.-WW Pumping Material-M Y E N COMM 9/11/2015 10:47
SHARE 50300732 1/1/1901 A Material-Pumping WW Maint PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50300740 1/1/1901 A Material-T & D WW Ops Material-T Y E N COMM 9/11/2015 10:47
SHARE 50300741 1/1/1901 A Material-T & D WW Ops PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50300742 1/1/1901 A Material-T & D WW Ops Material-T Y E N COMM 9/11/2015 10:47
SHARE 50300743 1/1/1901 A Material-T & D WW Ops PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50300744 1/1/1901 A Material-T & D WW Ops Material-T Y E N COMM 9/11/2015 10:47
SHARE 50300750 1/1/1901 A Material-T & D WW Maint Material-T Y E N COMM 9/11/2015 10:47
SHARE 50300751 1/1/1901 A Material-T&D Struct. & Improv.Material-T Y E N COMM 9/11/2015 10:47
SHARE 50300752 1/1/1901 A Material-T & D WW Maint.Material-T Y E N COMM 9/11/2015 10:47
SHARE 50300801 1/1/1901 A Material-Maint Cllctng Sys Ex Material-M Y E N COMM 7/17/2015 14:24
SHARE 50300803 1/1/1901 A Material-Maint Tmt & Displ Sys Material-M Y E N COMM 7/17/2015 14:24
SHARE 50300901 1/1/1901 A Material-Custr Acct Suprvision Material-C Y E N COMM 9/11/2015 10:47
SHARE 50300902 1/1/1901 A Material-Cust Acct Mtr Rdng Material-C Y E N COMM 7/17/2015 14:24
SHARE 50300903 1/1/1901 A Material-Cust Acct Rcrds&Coll Material-C Y E N COMM 7/17/2015 14:24
SHARE 50300905 1/1/1901 A Material-Cust Acct Misc Exp Material-C Y E N COMM 7/17/2015 14:24
SHARE 50300925 1/1/1901 A Material-Ops-Inj&Dmages PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50300930 1/1/1901 A Material-A&G Ops-Misc Gen PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50300932 1/1/1901 A Material-A&G Maint Plnt Material-A Y E N COMM 7/17/2015 14:24
SHARE 50310000 1/1/1901 A Rent-ES Rent-ES Y E N COMM 7/17/2015 14:24
SHARE 50310603 1/1/1901 A Rent-SOS Ops Misc PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50310604 1/1/1901 A Rent-SOS Ops Rent-SOS O Y E N COMM 7/17/2015 14:24
SHARE 50310613 1/1/1901 A Rent-SOS Maint Lke,Rvr&Oth Rent-SOS M Y E N COMM 7/17/2015 14:24
SHARE 50310620 1/1/1901 A Rent-Pump Ops Sup & Eng Rent-Pump Y E N COMM 7/17/2015 14:24
SHARE 50310622 1/1/1901 A Rent-Pump Ops Pwr Prod Lbr Rent-Pump Y E N COMM 7/17/2015 14:24
SHARE 50310623 1/1/1901 A Rent-Pump Ops Fuel Pwr Pur Rent-Pump Y E N COMM 7/17/2015 14:24
SHARE 50310624 1/1/1901 A Rent-Pump Ops Lbr & Exp Rent-Pump Y E N COMM 7/17/2015 14:24
SHARE 50310626 1/1/1901 A Rent-Pump Ops Misc Exp Rent-Pump Y E N COMM 7/17/2015 14:24
SHARE 50310627 1/1/1901 A Rent-Pump Ops Rent-Pump Y E N COMM 7/17/2015 14:24
SHARE 50310632 1/1/1901 A Rent-Pump Maint Pwr Prd Impv Rent-Pump Y E N COMM 7/17/2015 14:24
SHARE 50310633 1/1/1901 A Rent-Pump Maint Eq Rent-Pump Y E N COMM 7/17/2015 14:24
SHARE 50310640 1/1/1901 A Rent-Wtr Tmt Ops Sup&Eng PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50310642 1/1/1901 A Rent-Wtr Tmt Ops Lbr&Exp Rent-Wtr T Y E N COMM 7/17/2015 14:24
SHARE 50310643 1/1/1901 A Rent-Wtr Tmt Ops Misc Exp Rent-Wtr T Y E N COMM 7/17/2015 14:24
SUZ-W-20-02
IPUC DR 2
Attachment
Page 17 of 32
SUEZ Water Idaho
Case No. SUZ-W-20-02
SetID Account Eff Date Status Descr Short Desc Account Type Acct Code Sync Date Time
SHARE 50310650 1/1/1901 A Rent-Wtr Tmt MaintSup&Eng PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50310651 1/1/1901 A Rent-Wtr Tmt Maint Strct Rent-Wtr T Y E N COMM 7/17/2015 14:24
SHARE 50310652 1/1/1901 A Rent-Wtr Tmt Maint Equip Rent-Wtr T Y E N COMM 7/17/2015 14:24
SHARE 50310660 1/1/1901 A Rent-T&D Ops Sup&Eng Rent-T&D O Y E N COMM 7/17/2015 14:24
SHARE 50310662 1/1/1901 A Rent-T&D Ops Line Ex Rent-T&D O Y E N COMM 7/17/2015 14:24
SHARE 50310665 1/1/1901 A Rent-T&D Ops Misc Ex Rent-T&D O Y E N COMM 7/17/2015 14:24
SHARE 50310666 1/1/1901 A Rent-T&D Ops Rents Rent-T&D O Y E N COMM 7/17/2015 14:24
SHARE 50310673 1/1/1901 A Rent-T&D Maint - Main Rent-T&D M Y E N COMM 7/17/2015 14:24
SHARE 50310675 1/1/1901 A Rent-T&D Maint - Services Rent-T&D M Y E N COMM 7/17/2015 14:24
SHARE 50310678 1/1/1901 A Rent-T&D Maint - Misc Plnt Rent-T&D M Y E N COMM 7/17/2015 14:24
SHARE 50310722 1/1/1901 A Rent-Tmt & Disposal Ops Lbr Rent-Tmt &Y E N COMM 7/17/2015 14:24
SHARE 50310732 1/1/1901 A Rent-Pumping WW Maint PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50310744 1/1/1901 A Rent-T & D WW Ops PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50310803 1/1/1901 A Rent-Maint Tmt & Dispsl Sys Rent-Maint Y E N COMM 7/17/2015 14:24
SHARE 50310902 1/1/1901 A Rent-Cust Acct Mtr Rdng Rent-Cust Y E N COMM 7/17/2015 14:24
SHARE 50310903 1/1/1901 A Rent-Cust Acct Rcrds&Coll Rent-Cust Y E N COMM 7/17/2015 14:24
SHARE 50310905 1/1/1901 A Rent-Cust Acct Misc Exp Rent-Cust Y E N COMM 7/17/2015 14:24
SHARE 50310920 1/1/1901 A Rent-G&A Ops Rent-G&A O Y E N COMM 9/11/2015 10:47
SHARE 50310921 1/1/1901 A Rent-A&G Ops Off Suppl&Exp Rent-A&G O Y E N COMM 7/17/2015 14:24
SHARE 50310923 1/1/1901 A Rent-Outside Serv employed PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50310931 1/1/1901 A Rent-A&G Ops Rent-A&G O Y E N COMM 7/17/2015 14:24
SHARE 50400000 1/1/1901 A Out Servs-ES Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400600 1/1/1901 A Out Servs-SOS Ops Sup & Eng Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400601 1/1/1901 A Out Servs-SOS Ops Lbr & Exp Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400602 1/1/1901 A Out Servs-SOS Ops Prchsd Wtr PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50400603 1/1/1901 A Out Servs-SOS Ops Misc Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400604 1/1/1901 A Out Servs-SOS Ops PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50400610 1/1/1901 A Out Servs-SOS Maint Sup & Eng Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400611 1/1/1901 A Out Servs-SOS Maint Strctrs Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400612 1/1/1901 A Out Servs-SOS Maint Cllct Rsvr Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400613 1/1/1901 A Out Servs-SOS Maint Lke,Rvr&Ot Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400614 1/1/1901 A Out Servs-SOS Maint Wlls&Spr Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400616 1/1/1901 A Out Servs-SOS Maint Sply Mains Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400617 1/1/1901 A Out Servs-SOS Maint Wtr Plnt Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400620 1/1/1901 A Out Servs-Pump Ops Sup & Eng Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400622 1/1/1901 A Out Servs-Pump Ops Pwr Prd Lbr Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400624 1/1/1901 A Out Servs-Pump Ops Lbr & Exp Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400626 1/1/1901 A Out Servs-Pump Ops Misc Exp Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400630 1/1/1901 A Out Servs-Pump Maint Sup&Eng Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400631 1/1/1901 A Out Servs-Pump Maint Strctrs Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400632 1/1/1901 A Out Servs-Pump Maint Pwr Prd Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400633 1/1/1901 A Out Servs-Pump Maint Eq Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400635 1/1/1901 A Out Servs-Wtr Tmt Lab Testing Out Servs-Y E N COMM 9/11/2015 10:47
SHARE 50400636 1/1/1901 A Out Servs-Other Out Servs Y E N COMM 9/11/2015 10:47
SHARE 50400640 1/1/1901 A Out Servs-Wtr Tmt Ops Sup&Eng Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400641 1/1/1901 A Out Servs-Wtr Tmt PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50400642 1/1/1901 A Out Servs-Wtr Tmt Ops Lbr&Exp Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400643 1/1/1901 A Out Servs-Wtr Tmt Ops Misc Exp Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400644 1/1/1901 A Out Servs-Wtr Tmt Ops Rents Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400650 1/1/1901 A Out Servs-Wtr Tmt Maint Sup&En Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400651 1/1/1901 A Out Servs-Wtr Tmt Maint Strct Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400652 1/1/1901 A Out Servs-Wtr Tmt Maint Equip Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400660 1/1/1901 A Out Servs-T&D Ops Sup&Eng Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400661 1/1/1901 A Out Servs-T&D Ops Storage Fclt Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400662 1/1/1901 A Out Servs-T&D Ops Line Ex Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400663 1/1/1901 A Out Servs-T&D Ops Meter Exp Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400664 1/1/1901 A Out Servs-T&D Ops Cust Instl Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400665 1/1/1901 A Out Servs-T&D Ops Misc Ex Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400670 1/1/1901 A Out Servs-T&D Maint Sup & Eng Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400671 1/1/1901 A Out Servs-T&D Maint Strctrs Out Servs-Y E N COMM 7/17/2015 14:24
SUZ-W-20-02
IPUC DR 2
Attachment
Page 18 of 32
SUEZ Water Idaho
Case No. SUZ-W-20-02
SetID Account Eff Date Status Descr Short Desc Account Type Acct Code Sync Date Time
SHARE 50400673 1/1/1901 A Out Servs-T&D Maint - Main Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400674 1/1/1901 A Out Servs-T&D Maint Fire Main Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400675 1/1/1901 A Out Servs-T&D Maint - Services Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400676 1/1/1901 A Out Servs-T&D Maint - Meters Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400677 1/1/1901 A Out Servs-T&D Maint - Hydrants Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400678 1/1/1901 A Out Servs-T&D Maint-Misc Plnt Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400700 1/1/1901 A Out Servs-Cllct Exp Op Sup&Eng PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50400702 1/1/1901 A Out Servs-Collctng Exp Ops Lbr Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400704 1/1/1901 A Out Servs-Colletion WW Ops Out Servs-Y R N COMM 9/11/2015 10:47
SHARE 50400712 1/1/1901 A Out Servs-Maint.of Collect. Se Out Servs-Y R N COMM 9/11/2015 10:47
SHARE 50400716 1/1/1901 A Out Servs-Maint Oth Coll Facil PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50400722 1/1/1901 A Out Servs-Tmt & Dispsl Ops Lbr Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400730 1/1/1901 A Out Servs-PLACEHOLDER Account PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50400731 1/1/1901 A Out Servs-Maint.Pump.Struct.&I Out Servs-Y E N COMM 9/11/2015 10:47
SHARE 50400732 1/1/1901 A Out Servs-Pump Equipment Maint Out Servs-Y E N COMM 9/11/2015 10:47
SHARE 50400734 1/1/1901 A Out Servs-Comm Ops Bllng Cllct Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400740 1/1/1901 A Out Servs-T&D Superv.& Eng. WW Out Servs-Y E N COMM 9/11/2015 10:47
SHARE 50400741 1/1/1901 A Out Servs-T & D WW Ops PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50400742 1/1/1901 A Out Servs-T & D WW Ops Out Servs-Y E N COMM 9/11/2015 10:47
SHARE 50400743 1/1/1901 A Out Servs-T & D WW Ops PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50400744 1/1/1901 A Out Servs-T & D WW Ops Out Servs-Y E N COMM 9/11/2015 10:47
SHARE 50400750 1/1/1901 A Out Servs-T & D WW Maint PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50400751 1/1/1901 A Out Servs-T&D Struct & Improv PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50400752 1/1/1901 A Out Servs-T & D WW Ops Out Servs-Y E N COMM 9/11/2015 10:47
SHARE 50400753 1/1/1901 A Out Servs-Maint.Other T&D PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50400801 1/1/1901 A Out Servs-Maint Cllctng Sys Ex Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400802 1/1/1901 A Out Servs-Maint Pump System Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400803 1/1/1901 A Out Servs-Maint Tmt&Dispsl Sys Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400901 1/1/1901 A Out Servs-Cust Acct Suprvsn Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400902 1/1/1901 A Out Servs-Cust Acct Mtr Rdng Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400903 1/1/1901 A Out Servs-Custr Acct Rcrds&Col Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400905 1/1/1901 A Out Servs-Cust Acct Misc Exp Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400910 1/1/1901 A Out Servs-Sales Exp Ops Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400920 1/1/1901 A Out Servs-A&G Ops OffSuppl&Exp PLACEHOLDR Y E N COMM 2/12/2018 22:34
SHARE 50400921 1/1/1901 A Out Servs-A&G Ops OffSuppl&Exp PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50400923 1/1/1901 A Out Servs-A&G Ops Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50400932 1/1/1901 A Out Servs-A&G Maint Plnt Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50401000 1/1/1901 A Outside Services - Adv Sol OSADVSOL Y E N COMM 2/16/2018 15:23
SHARE 50401635 1/1/1901 I Out Servs-Wtr Tmt Lab Testing Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50401636 1/1/1901 I Out Servs-Other Out Servs-Y E N COMM 7/17/2015 14:24
SHARE 50405903 1/1/1901 A Print & Postage-Cust Acct Rcrd Print & Po Y E N COMM 7/17/2015 14:24
SHARE 50600626 1/1/1901 I Rent-Pump Ops Misc Exp Rent-Pump Y E N COMM 7/17/2015 14:24
SHARE 50605000 1/1/1901 A Prchsd Wtr-ES Prchsd Wtr Y E N COMM 7/17/2015 14:24
SHARE 50605602 1/1/1901 A Prchsd Wtr-SOS Ops Prchsd Wtr Y E N COMM 7/17/2015 14:24
SHARE 50605603 1/1/1901 A Prchsd Wtr-SOS Ops Misc Prchsd Wtr Y E N COMM 7/17/2015 14:24
SHARE 50605663 1/1/1901 A Prchsd Wtr-T&D Ops Meter Exp Prchsd Wtr Y E N COMM 7/17/2015 14:24
SHARE 50605678 1/1/1901 A Prchsd Wtr-T&D Maint-Misc Plnt Prchsd Wtr Y E N COMM 7/17/2015 14:24
SHARE 50606602 1/1/1901 A Prchsd Wtr Deferral - SOS Ops Prchsd Wtr Y E N COMM 7/17/2015 14:24
SHARE 50607602 1/1/1901 A Purchased Water-Fixed -SOS Ops PURCHWTRFI Y E N COMM 9/18/2017 19:37
SHARE 50610000 1/1/1901 A Prchsd Pwr-ES Prchsd Pwr Y E N COMM 7/17/2015 14:24
SHARE 50610603 1/1/1901 A Prchsd Pwr-SOS Ops Misc Prchsd Pwr Y E N COMM 7/17/2015 14:24
SHARE 50610620 1/1/1901 A Prchsd Pwr-Pump Ops Sup & Eng PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50610621 1/1/1901 A Prchsd Pwr-Pump Op Fuel Pwr Pr Prchsd Pwr Y E N COMM 7/17/2015 14:24
SHARE 50610623 1/1/1901 A Prchsd Pwr-Pump Ops Fuel Pwr Prchsd Pwr Y E N COMM 7/17/2015 14:24
SHARE 50610624 1/1/1901 A Prchsd Pwr-Pump Ops Lbr & Exp Prchsd Pwr Y E N COMM 7/17/2015 14:24
SHARE 50610626 1/1/1901 A Prchsd Pwr-Pump Ops Misc Exp Prchsd Pwr Y E N COMM 7/17/2015 14:24
SHARE 50610640 1/1/1901 A Prchsd Pwr-Wtr Tmt Ops Sup&Eng Prchsd Pwr Y E N COMM 7/17/2015 14:24
SHARE 50610643 1/1/1901 A Prchsd Pwr-Wtr Tmt Ops Misc Prchsd Pwr Y E N COMM 7/17/2015 14:24
SHARE 50610652 1/1/1901 A Prchsd Pwr-Wtr Tmt Maint Equip Prchsd Pwr Y E N COMM 7/17/2015 14:24
SHARE 50610665 1/1/1901 A Prchsd Pwr-T&D Ops Misc Ex Prchsd Pwr Y E N COMM 7/17/2015 14:24
SUZ-W-20-02
IPUC DR 2
Attachment
Page 19 of 32
SUEZ Water Idaho
Case No. SUZ-W-20-02
SetID Account Eff Date Status Descr Short Desc Account Type Acct Code Sync Date Time
SHARE 50610722 1/1/1901 A Prchsd Pwr-Tmt &Dispsl Ops Lbr Prchsd Pwr Y E N COMM 7/17/2015 14:24
SHARE 50610724 1/1/1901 A Prchsd Pwr-Misc.Exp.-WW Pumpin Prchsd Pwr Y E N COMM 9/11/2015 10:47
SHARE 50610743 1/1/1901 A Prchsd Pwr-T & D WW Ops Prchsd Pwr Y E N COMM 9/11/2015 10:47
SHARE 50610744 1/1/1901 A Prchsd Pwr-T & D WW Ops Prchsd Pwr Y E N COMM 9/11/2015 10:47
SHARE 50610905 1/1/1901 A Prchsd Pwr-Cust Acct Misc Exp Prchsd Pwr Y E N COMM 7/17/2015 14:24
SHARE 50610921 1/1/1901 A Prchsd Pwr-A&G Ops Off Suppl Prchsd Pwr Y E N COMM 7/17/2015 14:24
SHARE 50611622 1/1/1901 A Pwr Cst Dfrrl-Pump Ops Pwr Prd Pwr Cst Df Y E N COMM 7/17/2015 14:24
SHARE 50611623 1/1/1901 A Pwr Cst Dfrrl-Pump Ops Fuel Pw Pwr Cst Df Y E N COMM 7/17/2015 14:24
SHARE 50620000 1/1/1901 A Utilities-ES Utilities-Y E N COMM 7/17/2015 14:24
SHARE 50620603 1/1/1901 A Utilities-SOS Ops Misc Utilities-Y E N COMM 7/17/2015 14:24
SHARE 50620610 1/1/1901 A Utilities-SOS Maint Sup & Eng PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50620611 1/1/1901 A Utilities-SOS Maint Strctrs Utilities-Y E N COMM 7/17/2015 14:24
SHARE 50620620 1/1/1901 A Utilities-Pump Ops Sup & Eng Utilities-Y E N COMM 7/17/2015 14:24
SHARE 50620621 1/1/1901 A Utilities-Pump Op Fuel Pwr Pr Utilities-Y E N COMM 7/17/2015 14:24
SHARE 50620622 1/1/1901 A Utilities-Pump Ops Pwr Prd Lbr Utilities-Y E N COMM 7/17/2015 14:24
SHARE 50620623 1/1/1901 A Utilities-Pump Ops Fuel Pwr Utilities-Y E N COMM 7/17/2015 14:24
SHARE 50620624 1/1/1901 A Utilities-Pump Ops Lbr & Exp Utilities-Y E N COMM 7/17/2015 14:24
SHARE 50620626 1/1/1901 A Utilities-Pump Ops Misc Exp Utilities-Y E N COMM 7/17/2015 14:24
SHARE 50620627 1/1/1901 A Utilities-Pump Ops PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50620630 1/1/1901 A Utilities-Pump Maint Sup&Eng Utilities-Y E N COMM 7/17/2015 14:24
SHARE 50620631 1/1/1901 A Utilities-Pump Maint Strctrs Utilities-Y E N COMM 7/17/2015 14:24
SHARE 50620632 1/1/1901 A Utilities-Pump Maint Pwr Prd Utilities-Y E N COMM 7/17/2015 14:24
SHARE 50620633 1/1/1901 A Utilities-Pump Maint Eq Utilities-Y E N COMM 7/17/2015 14:24
SHARE 50620640 1/1/1901 A Utilities-Wtr Tmt Ops Sup&Eng Utilities-Y E N COMM 7/17/2015 14:24
SHARE 50620642 1/1/1901 A Utilities-Wtr Tmt Ops Lbr&Exp Utilities-Y E N COMM 7/17/2015 14:24
SHARE 50620643 1/1/1901 A Utilities-Wtr Tmt Ops Misc Exp Utilities-Y E N COMM 7/17/2015 14:24
SHARE 50620651 1/1/1901 A Utilities-Wtr Tmt Maint Strct Utilities-Y E N COMM 7/17/2015 14:24
SHARE 50620660 1/1/1901 A Utilities-T&D Ops Sup & Eng Utilities-Y E N COMM 9/11/2015 10:47
SHARE 50620661 1/1/1901 A Utilities-T&D Ops Storage Fclt Utilities-Y E N COMM 7/17/2015 14:24
SHARE 50620662 1/1/1901 A Utilities-T&D Ops Line Exp Utilities-Y E N COMM 7/17/2015 14:24
SHARE 50620663 1/1/1901 A Utilities-T&D Ops Meter Exp PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50620665 1/1/1901 A Utilities-T&D Ops Misc Exp Utilities-Y E N COMM 7/17/2015 14:24
SHARE 50620671 1/1/1901 A Utilities-T&D Maint Strctrs Utilities-Y E N COMM 7/17/2015 14:24
SHARE 50620672 1/1/1901 A Utilities-T&D Maint Rsrvrs&Stn Utilities-Y E N COMM 7/17/2015 14:24
SHARE 50620673 1/1/1901 A Utilities-T&D Maint - Main Utilities-Y E N COMM 7/17/2015 14:24
SHARE 50620712 1/1/1901 A Utilities-Pump Ops Misc Supp Utilities-Y E N COMM 7/17/2015 14:24
SHARE 50620723 1/1/1901 A Utilities-Tmt&Dsp Ops Misc Sup Utilities-Y E N COMM 7/17/2015 14:24
SHARE 50620724 1/1/1901 A Utilities-Sewer Pumping Misc E Utilities-Y E N COMM 9/11/2015 10:47
SHARE 50620743 1/1/1901 A Utilities-T & D WW Ops PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50620744 1/1/1901 A Utilities-Misc.Exp.-Sewage Tre Utilities-Y E N COMM 9/11/2015 10:47
SHARE 50620751 1/1/1901 A Utilities-T&D Struct & Improv PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50620903 1/1/1901 A Utilities-Cust Acct Rcrds&Coll Utilities-Y E N COMM 7/17/2015 14:24
SHARE 50620905 1/1/1901 A Utilities-Custr Acct Misc Exp Utilities-Y E N COMM 7/17/2015 14:24
SHARE 50620921 1/1/1901 A Utilities-A&G Ops Off Suppl Utilities-Y E N COMM 7/17/2015 14:24
SHARE 50620923 1/1/1901 A Utilities-A&G Accntng & Audtng Utilities-Y E N COMM 9/11/2015 10:47
SHARE 50620930 1/1/1901 A Utilities-A&G Misc Utilities-Y E N COMM 9/11/2015 10:47
SHARE 50625000 1/1/1901 A Sludge Dspsl-ES Sludge Dsp Y E N COMM 7/17/2015 14:24
SHARE 50625626 1/1/1901 A Sludge Dspsl-Pump Ops Misc Exp Sludge Dsp Y E N COMM 7/17/2015 14:24
SHARE 50625633 1/1/1901 A Sludge Dspsl-Supv Lbr-Pump Mai Sludge Dsp Y E N COMM 9/11/2015 10:47
SHARE 50625635 1/1/1901 A Sludge Dspsl-Wtr Tmt Maint Sludge Dsp Y E N COMM 7/17/2015 14:24
SHARE 50625636 1/1/1901 A Sludge Dspsl-SOS Maint Sludge Dsp Y E N COMM 7/17/2015 14:24
SHARE 50625642 1/1/1901 A Sludge Dspsl-Wtr Tmt Ops Lbr Sludge Dsp Y E N COMM 7/17/2015 14:24
SHARE 50625643 1/1/1901 A Sludge Dspsl-Wtr Tmt Ops Misc Sludge Dsp Y E N COMM 7/17/2015 14:24
SHARE 50625651 1/1/1901 A Sldge Dspsl-WtrTmt Maint Strct PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50625660 1/1/1901 A Sludge Dspsl-T&D Ops Sup&Eng Sludge Dsp Y E N COMM 7/17/2015 14:24
SHARE 50625665 1/1/1901 A Sludge Dspsl-T&D Ops Misc Ex Sludge Dsp Y E N COMM 7/17/2015 14:24
SHARE 50625673 1/1/1901 A Sludge Dspsl-T&D Maint - Main Sludge Dsp Y E N COMM 7/17/2015 14:24
SHARE 50625678 1/1/1901 A Sldge Dspsl-T&D Maint-MiscPlnt PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50625723 1/1/1901 A Sldge Dspsl-Tmt&Dsp Op Msc Sup Sldge Dsps Y E N COMM 7/17/2015 14:24
SHARE 50625740 1/1/1901 A Sldge Dspsl-Superv & Eng WW PLACEHOLDR Y E N COMM 9/11/2015 10:47
SUZ-W-20-02
IPUC DR 2
Attachment
Page 20 of 32
SUEZ Water Idaho
Case No. SUZ-W-20-02
SetID Account Eff Date Status Descr Short Desc Account Type Acct Code Sync Date Time
SHARE 50625744 1/1/1901 A Sldge Dspsl-T & D WW Ops Sldge Dsps Y E N COMM 9/11/2015 10:47
SHARE 50625930 1/1/1901 A Sldge Dspsl-A&G Ops-Misc Gen PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50626000 1/1/1901 A Sludge Dspsl Deferral-ES Sludge Dsp Y E N COMM 7/17/2015 14:24
SHARE 50626643 1/1/1901 A Sldge Dspl Dfrl-Wtr Tmt Op Msc Sldge Dspl Y E N COMM 7/17/2015 14:24
SHARE 50630000 1/1/1901 A Exp Transferred (Cr)-ES Exp Transf Y E N COMM 7/17/2015 14:24
SHARE 50630603 1/1/1901 A Exp Transf (Cr)-SOS Ops Misc Exp Transf Y E N COMM 7/17/2015 14:24
SHARE 50630641 1/1/1901 A Exp Transf (Cr)-Wtr Tmt PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50630903 1/1/1901 A Exp Trnsf(Cr)-Custr Acct Rcrds Exp Trnsf(Y E N COMM 7/17/2015 14:24
SHARE 50635000 1/1/1901 A Chmcals-ES Chmcals-ES Y E N COMM 7/17/2015 14:24
SHARE 50635614 1/1/1901 A Chmcals-SOS Maint Wlls&Spr Chmcals-SO Y E N COMM 7/17/2015 14:24
SHARE 50635616 1/1/1901 A Chmcals-SOS Maint Sply Mains PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50635617 1/1/1901 A Chmcals-SOS Maint wtr Plnt Chmcals-SO Y E N COMM 10/11/2015 10:55
SHARE 50635626 1/1/1901 A Chmcals-Pump Ops Misc Exp Chmcals-Pu Y E N COMM 7/17/2015 14:24
SHARE 50635640 1/1/1901 A Chmcals-Wtr Tmt Ops Sup&Eng Chmcals-Wt Y E N COMM 7/17/2015 14:24
SHARE 50635641 1/1/1901 A Chmcals-Wtr Tmt Ops Sup&Eng Chmcals-Wt Y E N COMM 7/17/2015 14:24
SHARE 50635642 1/1/1901 A Chmcals-Wtr Tmt Ops Lbr&Exp Chmcals-Wt Y E N COMM 7/17/2015 14:24
SHARE 50635643 1/1/1901 A Chmcals-Wtr Tmt Ops Misc Exp Chmcals-Wt Y E N COMM 7/17/2015 14:24
SHARE 50635644 1/1/1901 A Chmcals-Wtr Tmt Ops PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50635650 1/1/1901 A Chmcals-Wtr Tmt Maint Sup&Eng Chmcals-Wt Y E N COMM 7/17/2015 14:24
SHARE 50635651 1/1/1901 A Chmcals-Wtr Tmt Maint Strctrs Chmcals-Wt Y E N COMM 9/11/2015 10:46
SHARE 50635652 1/1/1901 A Chmcals-Wtr Tmt Maint Equip Chmcals-Wt Y E N COMM 7/17/2015 14:24
SHARE 50635677 1/1/1901 A Chmcals-T&D Maint - Hydrants Chmcals-T&Y E N COMM 7/17/2015 14:24
SHARE 50635703 1/1/1901 A Chmcals-Coll Ops Misc Suppl&En Chmcals-Co Y E N COMM 7/17/2015 14:24
SHARE 50635712 1/1/1901 A Chmcals-Maint Collect Sewers PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50635724 1/1/1901 A Chmcals-Tmt&Dspsl Ops Chmcals Chmcals-Tm Y E N COMM 7/17/2015 14:24
SHARE 50635740 1/1/1901 A Chmcals-Superv & Eng WW PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50635741 1/1/1901 A Chmcals-T & D WW Ops Chmcals-T Y E N COMM 9/11/2015 10:46
SHARE 50635742 1/1/1901 A Chmcals-T & D WW Ops Chmcals-T Y E N COMM 9/11/2015 10:46
SHARE 50635744 1/1/1901 A Chmcals-T & D WW Ops PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50635801 1/1/1901 A Chmcals-Maint Cllctng Sys Ex Chmcals-Ma Y E N COMM 7/17/2015 14:24
SHARE 50635921 1/1/1901 A Chmcals-A&G Ops Off Suppl&Exp Chmcals-A&Y E N COMM 7/17/2015 14:24
SHARE 50636641 1/1/1901 A Chmcal Cost Dfrral-Wtr Tmt Ops Chmcal Cos Y E N COMM 7/17/2015 14:24
SHARE 50645000 1/1/1901 A Trnsprt Cst-ES Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645100 1/1/1901 I Transportation Cost -Trnsfrred Transporta Y E N COMM 7/17/2015 14:24
SHARE 50645600 1/1/1901 A Trnsprt Cst-SOS Ops Sup & Eng Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645601 1/1/1901 A Trnsprt Cst-SOS Ops Lbr & Exp Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645602 1/1/1901 A Trnsprt Cst-SOS Ops Prchsd Wtr Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645603 1/1/1901 A Trnsprt Cst-SOS Ops Misc Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645610 1/1/1901 A Trnsprt Cst-SOS Maint Sup &Eng Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645611 1/1/1901 A Trnsprt Cst-SOS Maint Strctrs Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645612 1/1/1901 A Trnsprt Cst-SOS Maint Cllct Rs Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645613 1/1/1901 A Trnsprt Cst-SOS Maint Lke,Rvr Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645614 1/1/1901 A Trnsprt Cst-SOS Maint Wlls&Spr Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645616 1/1/1901 A Trnsprt Cst-SOS Maint Spl Main Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645617 1/1/1901 A Trnsprt Cst-SOS Maint Wtr Plnt Trnsprt Cs Y E N COMM 10/28/2016 8:53
SHARE 50645620 1/1/1901 A Trnsprt Cst-Pump Ops Sup & Eng Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645622 1/1/1901 A Trnsprt Cst-Pump Ops Pwr Prd L Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645624 1/1/1901 A Trnsprt Cst-Pump Ops Lbr & Exp Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645626 1/1/1901 A Trnsprt Cst-Pump Ops Misc Exp Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645630 1/1/1901 A Trnsprt Cst-Pump Maint Sup&Eng Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645631 1/1/1901 A Trnsprt Cst-Pump Maint Strctrs Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645632 1/1/1901 A Trnsprt Cst-Pump Maint Pwr Prd Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645633 1/1/1901 A Trnsprt Cst-Pump Maint Eq Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645640 1/1/1901 A Trnsprt Cst-Wtr Tmt Ops Sup&En Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645641 1/1/1901 A Trnsprt Cst-Wtr Tmt PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50645642 1/1/1901 A Trnsprt Cst-Wtr Tmt Ops Lbr&Ex Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645643 1/1/1901 A Trnsprt Cst-Wtr Tmt Ops Misc Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645650 1/1/1901 A Trnsprt Cst-Wtr Tmt Maint Sprv Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645651 1/1/1901 A Trnsprt Cst-Wtr Tmt Maint Strc Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645652 1/1/1901 A Trnsprt Cst-Wtr Tmt Maint Eq Trnsprt Cs Y E N COMM 7/17/2015 14:24
SUZ-W-20-02
IPUC DR 2
Attachment
Page 21 of 32
SUEZ Water Idaho
Case No. SUZ-W-20-02
SetID Account Eff Date Status Descr Short Desc Account Type Acct Code Sync Date Time
SHARE 50645661 1/1/1901 A Trnsprt Cst-T&D Ops Strg Faclt Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645662 1/1/1901 A Trnsprt Cst-T&D Ops Line Ex Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645663 1/1/1901 A Trnsprt Cst-T&D Ops Meter Exp Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645664 1/1/1901 A Trnsprt Cst-T&D Ops Cust Instl Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645665 1/1/1901 A Trnsprt Cst-T&D Ops Misc Ex Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645666 1/1/1901 A Trnsprt Cst-T&D Ops Rents Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645670 1/1/1901 A Trnsprt Cst-T&D Maint Sup & En Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645671 1/1/1901 A Trnsprt Cst-T&D Maint Strctrs Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645672 1/1/1901 A Trnsprt Cst-T&D Maint Rsrv&Stn Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645673 1/1/1901 A Trnsprt Cst-T&D Maint - Main Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645674 1/1/1901 A Trnsprt Cst-T&D Maint FireMain Trnsprt Cs Y E N COMM 10/28/2016 8:55
SHARE 50645675 1/1/1901 A Trnsprt Cst-T&D Maint-Services Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645676 1/1/1901 A Trnsprt Cst-T&D Maint - Meters Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645677 1/1/1901 A Trnsprt Cst-T&D Maint-Hydrants Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645678 1/1/1901 A Trnsprt Cst-T&D Maint-Misc Plt Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645701 1/1/1901 A Trns Cst Cllct Exp Ops Sup&Eng Trns Cst C Y E N COMM 11/19/2015 14:45
SHARE 50645702 1/1/1901 A Trnsprt Cst-Collctng Exp Ops L Trnsprt Cs Y E N COMM 10/28/2016 8:59
SHARE 50645703 1/1/1901 A Trnsprt Cst-Cllct Ops Misc Sup Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645712 1/1/1901 A Trnsprt Cst-Pump Ops Misc Supp Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645720 1/1/1901 A Trnsprt Cst-Pumping Superv.& E Trnsprt Cs Y E N COMM 9/11/2015 10:47
SHARE 50645721 1/1/1901 A Trnsprt Cst-Tmt Disp Ops Sup&E Trnsprt Cs Y E N COMM 10/28/2016 8:59
SHARE 50645722 1/1/1901 A Trnsprt Cst-Pumping Labor&Exp.Trnsprt Cs Y E N COMM 9/11/2015 10:47
SHARE 50645723 1/1/1901 A Trnsprt Cst-Tmt&Dsp Op Msc Sup Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645724 1/1/1901 A Trnsprt Cst-T&D Ops Chmcals PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50645731 1/1/1901 A Trnsprt Cst-CommercialOps-Supv PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50645732 1/1/1901 A Trnsprt Cst-Pumping WW Maint Trnsprt Cs Y E N COMM 9/11/2015 10:47
SHARE 50645734 1/1/1901 A Trnsprt Cst-Comm Ops Bllng Cll Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645740 1/1/1901 A Trnsprt Cst-T & D WW Ops Trnsprt Cs Y E N COMM 9/11/2015 10:47
SHARE 50645742 1/1/1901 A Trnsprt Cst-T & D WW Ops Trnsprt Cs Y E N COMM 9/11/2015 10:47
SHARE 50645750 1/1/1901 A Trnsprt Cst-A&G Ops Misc Exp Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645752 1/1/1901 A Trnsprt Cst-T & D WW Maint Trnsprt Cs Y E N COMM 9/11/2015 10:47
SHARE 50645753 1/1/1901 A Trnsprt Cst-Maint.Other T&D Trnsprt Cs Y E N COMM 10/28/2016 9:18
SHARE 50645801 1/1/1901 A Trnsprt Cst-Maint Cllctng Sys Trnsprt Cs Y E N COMM 10/28/2016 9:18
SHARE 50645802 1/1/1901 A Trnsprt Cst-Maint Pump System Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645803 1/1/1901 A Trnsprt Cst-Maint Tmt&Dispsl Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645805 1/1/1901 A Trnsprt Cst-Maint Gen Equip Ex Trnsprt Cs Y E N COMM 10/28/2016 9:19
SHARE 50645901 1/1/1901 A Trnsprt Cst-Cust Acct Suprvsn Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645902 1/1/1901 A Trnsprt Cst-Cust Acct Mtr Rdng Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645903 1/1/1901 A Trnsprt Cst-Cust Acct Rcrds&Co Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645904 1/1/1901 A Trnsprt Cst-Custr Acct Uncolle Trnsprt Cs Y E N COMM 9/11/2015 10:47
SHARE 50645905 1/1/1901 A Trnsprt Cst-Cust Acct Misc Exp Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645910 1/1/1901 A Trnsprt Cst-Sales Exp Ops Trnsprt Cs Y E N COMM 10/28/2016 9:00
SHARE 50645920 1/1/1901 A Trnsprt Cst-A&G Salaries Trnsprt Cs Y E N COMM 9/11/2015 10:47
SHARE 50645921 1/1/1901 A Trnsprt Cst-A&G Ops Off Suppl Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50645922 1/1/1901 A Trnsprt Cst-A&G OpAdminTrsf-Cr PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50645923 1/1/1901 A Trnsprt Cst-Corp Shrd Svcs-NR PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50645930 1/1/1901 A Trnsprt Cst-A&G Misc Trnsprt Cs Y E N COMM 9/11/2015 10:47
SHARE 50645932 1/1/1901 A Trnsprt Cst-A&G Maint Plnt Trnsprt Cs Y E N COMM 7/17/2015 14:24
SHARE 50646000 1/1/1901 A Transportation Cost -Trnsfrred Transporta Y E N COMM 9/11/2015 10:47
SHARE 50650000 1/1/1901 A Office Exp-ES Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650600 1/1/1901 A Office Exp-SOS Ops Sup & Eng PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50650601 1/1/1901 A Office Exp-SOS Ops Lbr & Exp Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650602 1/1/1901 A Office Exp-SOS Ops Prchsd Wtr Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650603 1/1/1901 A Office Exp-SOS Ops Misc Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650610 1/1/1901 A Office Exp-SOS Maint Sup & Eng Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650611 1/1/1901 A Office Exp-SOS Maint Strctrs Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650613 1/1/1901 A Office Exp-SOS Maint Lke,Rvr Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650614 1/1/1901 A Office Exp-SOS Maint Wlls&Spr Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650620 1/1/1901 A Office Exp-Pump Ops Sup & Eng Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650622 1/1/1901 A Office Exp-Pump Ops PwrPrd Lbr PLACEHOLDR Y E N COMM 9/11/2015 10:47
SUZ-W-20-02
IPUC DR 2
Attachment
Page 22 of 32
SUEZ Water Idaho
Case No. SUZ-W-20-02
SetID Account Eff Date Status Descr Short Desc Account Type Acct Code Sync Date Time
SHARE 50650624 1/1/1901 A Office Exp-Pump Ops Lbr & Exp Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650626 1/1/1901 A Office Exp-Pump Ops Misc Exp Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650627 1/1/1901 A Office Exp-Pump Ops Rents Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650630 1/1/1901 A Office Exp-Pump Maint Sup&Eng Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650631 1/1/1901 A Office Exp-Pump Maint Strctrs Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650632 1/1/1901 A Office Exp-Pump Maint Pwr Prd Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650633 1/1/1901 A Office Exp-Pump Maint Eq Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650640 1/1/1901 A Office Exp-Wtr Tmt Ops Sup&Eng Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650642 1/1/1901 A Office Exp-Wtr Tmt Ops Lbr&Exp Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650643 1/1/1901 A Office Exp-Wtr Tmt Ops Misc Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650650 1/1/1901 A Office Exp-Wtr Tmt Maint Sprv Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650651 1/1/1901 A Office Exp-Wtr Tmt Maint Strct Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650652 1/1/1901 A Office Exp-Wtr Tmt Maint Equip Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650660 1/1/1901 A Office Exp-T&D Ops Sup&Eng Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650661 1/1/1901 A Office Exp-T&D Ops Strg Faclt Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650662 1/1/1901 A Office Exp-T&D Ops Line Ex Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650663 1/1/1901 A Office Exp-T&D Ops Meter Exp Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650665 1/1/1901 A Office Exp-T&D Ops Misc Ex Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650670 1/1/1901 A Office Exp-T&D Maint Sup & Eng Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650672 1/1/1901 A Office Exp-T&D Maint Rsvr&Stn Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650673 1/1/1901 A Office Exp-T&D Maint - Main Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650674 1/1/1901 A Office Exp-T&D Maint Fire Main Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650675 1/1/1901 A Office Exp-T&D Maint-Services Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650676 1/1/1901 A Office Exp-T&D Maint - Meters Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650677 1/1/1901 A Office Exp-T&D Maint- Hydrants Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650678 1/1/1901 A Office Exp-T&D Maint-Misc Plnt Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650703 1/1/1901 A Office Exp-Coll Ops Misc Supp Office Exp Y E N COMM 4/23/2020 17:26
SHARE 50650712 1/1/1901 A Office Exp-Pump Ops Misc Supp Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650723 1/1/1901 A Office Exp-Tmt&Dsp Op Misc Sup Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650724 1/1/1901 A Office Exp-Tmt&Dspsl Ops Chem Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650734 1/1/1901 A Office Exp-Comm Ops Bllng Coll Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650740 1/1/1901 A Office Exp-Superv & Eng WW PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50650742 1/1/1901 A Office Exp-Treatment Labor and Office Exp Y E N COMM 9/11/2015 10:47
SHARE 50650744 1/1/1901 A Office Exp-T & D WW Ops Office Exp Y E N COMM 9/11/2015 10:47
SHARE 50650751 1/1/1901 A Office Exp-T&D Struct & Improv PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50650901 1/1/1901 A Office Exp-Cust Acct Suprvsn Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650902 1/1/1901 A Office Exp-Cust Acct Mtr Rdng Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650903 1/1/1901 A Office Exp-Cust Acct Rcrds&Col Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650904 1/1/1901 A Office Exp-Cust Acct Uncoll Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650905 1/1/1901 A Office Exp-Cust Acct Misc Exp Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650910 1/1/1901 A Office Exp - Sales Exp Ops Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650920 1/1/1901 A Office Exp-A&G Ops Salaries PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50650921 1/1/1901 A Office Exp-A&G Ops Off Suppl Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650923 1/1/1901 A Office Exp-A&G Accntng & Audtn Office Exp Y E N COMM 9/11/2015 10:47
SHARE 50650926 1/1/1901 A Office Exp-A&G OpsPension&Bnft PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50650930 1/1/1901 A Office Exp-A&G Ops Misc Gen Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50650932 1/1/1901 A Office Exp-A&G Maint Plnt Office Exp Y E N COMM 7/17/2015 14:24
SHARE 50651660 1/1/1901 A Advertising Exp-A&G Advertisin Y E N COMM 7/17/2015 14:24
SHARE 50651905 1/1/1901 I Advertising Exp-CustrAcct Misc PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50655000 1/1/1901 A Misc Exp-ES Misc Exp-E Y E N COMM 7/17/2015 14:24
SHARE 50655600 1/1/1901 A Misc Exp-SOS Ops Sup & Eng Misc Exp-S Y E N COMM 7/17/2015 14:24
SHARE 50655602 1/1/1901 A Misc Exp-SOS Ops Prchsd Wtr Misc Exp-S Y E N COMM 7/17/2015 14:24
SHARE 50655603 1/1/1901 A Misc Exp-SOS Ops Misc Misc Exp-S Y E N COMM 7/17/2015 14:24
SHARE 50655610 1/1/1901 A Misc Exp-SOS Maint Sup & Eng Misc Exp-S Y E N COMM 7/17/2015 14:24
SHARE 50655611 1/1/1901 A Misc Exp-SOS Maint Strctrs Misc Exp-S Y E N COMM 7/17/2015 14:24
SHARE 50655612 1/1/1901 A Misc Exp-SOS Maint Cllct Rsvr Misc Exp-S Y E N COMM 7/17/2015 14:24
SHARE 50655613 1/1/1901 A Misc Exp-SOS Maint Lke,Rvr&Oth Misc Exp-S Y E N COMM 7/17/2015 14:24
SHARE 50655614 1/1/1901 A Misc Exp-SOS Maint Wlls&Spr Misc Exp-S Y E N COMM 7/17/2015 14:24
SHARE 50655617 1/1/1901 A Misc Exp-SOS Maint Wtr Plnt Misc Exp-S Y E N COMM 7/17/2015 14:24
SHARE 50655620 1/1/1901 A Misc Exp-Pump Ops Sup & Eng Misc Exp-P Y E N COMM 7/17/2015 14:24
SUZ-W-20-02
IPUC DR 2
Attachment
Page 23 of 32
SUEZ Water Idaho
Case No. SUZ-W-20-02
SetID Account Eff Date Status Descr Short Desc Account Type Acct Code Sync Date Time
SHARE 50655626 1/1/1901 A Misc Exp-Pump Ops Misc Exp Misc Exp-P Y E N COMM 7/17/2015 14:24
SHARE 50655630 1/1/1901 A Misc Exp-Pump Maint Sup&Eng Misc Exp-P Y E N COMM 7/17/2015 14:24
SHARE 50655631 1/1/1901 A Misc Exp-Pump Maint Strctrs Misc Exp-P Y E N COMM 7/17/2015 14:24
SHARE 50655632 1/1/1901 A Misc Exp-Pump Maint Pwr Prd Misc Exp-P Y E N COMM 7/17/2015 14:24
SHARE 50655633 1/1/1901 A Misc Exp-Pump Maint Eq Misc Exp-P Y E N COMM 7/17/2015 14:24
SHARE 50655640 1/1/1901 A Misc Exp-Wtr Tmt Ops Sup&Eng Misc Exp-W Y E N COMM 7/17/2015 14:24
SHARE 50655641 1/1/1901 A Misc Exp-Wtr Tmt Misc Exp-W Y E N COMM 9/11/2015 10:47
SHARE 50655642 1/1/1901 A Misc Exp-Wtr Tmt Ops Lbr&Exp Misc Exp-W Y E N COMM 7/17/2015 14:24
SHARE 50655643 1/1/1901 A Misc Exp-Wtr Tmt Ops Misc Exp Misc Exp-W Y E N COMM 7/17/2015 14:24
SHARE 50655650 1/1/1901 A Misc Exp-Wtr Tmt Maint Sup&Eng Misc Exp-W Y E N COMM 7/17/2015 14:24
SHARE 50655651 1/1/1901 A Misc Exp-Wtr Tmt Maint Strct Misc Exp-W Y E N COMM 7/17/2015 14:24
SHARE 50655652 1/1/1901 A Misc Exp-Wtr Tmt Maint Equip Misc Exp-W Y E N COMM 7/17/2015 14:24
SHARE 50655660 1/1/1901 A Misc Exp-T&D Ops Sup&Eng Misc Exp-T Y E N COMM 7/17/2015 14:24
SHARE 50655661 1/1/1901 A Misc Exp-T&D Ops Storage Faclt Misc Exp-T Y E N COMM 7/17/2015 14:24
SHARE 50655662 1/1/1901 A Misc Exp-T&D Ops Line Ex Misc Exp-T Y E N COMM 7/17/2015 14:24
SHARE 50655663 1/1/1901 A Misc Exp-T&D Ops Meter Exp Misc Exp-T Y E N COMM 7/17/2015 14:24
SHARE 50655664 1/1/1901 A Misc Exp-T&D Ops Cust Instl Misc Exp-T Y E N COMM 7/17/2015 14:24
SHARE 50655665 1/1/1901 A Misc Exp-T&D Ops Misc Ex Misc Exp-T Y E N COMM 7/17/2015 14:24
SHARE 50655670 1/1/1901 A Misc Exp-T&D Maint Sup & Eng Misc Exp-T Y E N COMM 7/17/2015 14:24
SHARE 50655671 1/1/1901 A Misc Exp-T&D Maint Strctrs Misc Exp-T Y E N COMM 7/17/2015 14:24
SHARE 50655672 1/1/1901 A Misc Exp-T&D Maint Rsrvrs&Stn Misc Exp-T Y E N COMM 7/17/2015 14:24
SHARE 50655673 1/1/1901 A Misc Exp-T&D Maint - Main Misc Exp-T Y E N COMM 7/17/2015 14:24
SHARE 50655674 1/1/1901 A Misc Exp-T&D Maint Fire Main PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50655675 1/1/1901 A Misc Exp-T&D Maint - Services Misc Exp-T Y E N COMM 7/17/2015 14:24
SHARE 50655676 1/1/1901 A Misc Exp-T&D Maint - Meters Misc Exp-T Y E N COMM 7/17/2015 14:24
SHARE 50655677 1/1/1901 A Misc Exp-T&D Maint - Hydrants Misc Exp-T Y E N COMM 7/17/2015 14:24
SHARE 50655678 1/1/1901 A Misc Exp-T&D Maint-Misc Plnt Misc Exp-T Y E N COMM 7/17/2015 14:24
SHARE 50655712 1/1/1901 A Misc Exp-Pump Ops Misc Supp Misc Exp-P Y E N COMM 7/17/2015 14:24
SHARE 50655724 1/1/1901 A Misc Exp-Tmt&Dspsl Ops Chem Misc Exp-T Y E N COMM 7/17/2015 14:24
SHARE 50655734 1/1/1901 A Misc Exp-Comm Ops Bllng Collct Misc Exp-C Y E N COMM 7/17/2015 14:24
SHARE 50655740 1/1/1901 A Misc Exp-Superv & Eng WW PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50655741 1/1/1901 A Misc Exp-T & D WW Ops PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50655742 1/1/1901 A Misc Exp-T & D WW Ops PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50655744 1/1/1901 A Misc Exp-A&G Ops Prprty Insrnc Misc Exp-A Y E N COMM 7/17/2015 14:24
SHARE 50655803 1/1/1901 A Misc Exp-Maint Tmt&Dispsl Misc Exp-M Y E N COMM 7/17/2015 14:24
SHARE 50655901 1/1/1901 A Misc Exp-Cust Acct Suprvsn Misc Exp-C Y E N COMM 7/17/2015 14:24
SHARE 50655902 1/1/1901 A Misc Exp-Cust Acct Mtr Rdng Misc Exp-C Y E N COMM 7/17/2015 14:24
SHARE 50655903 1/1/1901 A Misc Exp-Cust Acct Rcrds&Coll Misc Exp-C Y E N COMM 7/17/2015 14:24
SHARE 50655904 1/1/1901 A Misc Exp-Cust Acct Uncoll Misc Exp-C Y E N COMM 7/17/2015 14:24
SHARE 50655905 1/1/1901 A Misc Exp-Cust Acct Misc Exp Misc Exp-C Y E N COMM 7/17/2015 14:24
SHARE 50655910 1/1/1901 A Misc Exp -Sales Exp Ops Misc Exp -Y E N COMM 7/17/2015 14:24
SHARE 50655920 1/1/1901 A Misc Exp-A&G Salaries Misc Exp-A Y E N COMM 9/11/2015 10:47
SHARE 50655921 1/1/1901 A Misc Exp-A&G Ops Off Suppl&Exp Misc Exp-A Y E N COMM 7/17/2015 14:24
SHARE 50655922 1/1/1901 A Misc Exp-A&G Op AdminExTrns-Cr PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 50655923 1/1/1901 A Misc Exp-A&G Ops Out Srvs Emp Misc Exp-A Y E N COMM 7/17/2015 14:25
SHARE 50655926 1/1/1901 A Misc Exp-A&G Ops Pension&Bnft Misc Exp-A Y E N COMM 7/17/2015 14:25
SHARE 50655930 1/1/1901 A Misc Exp-A&G Ops Misc Gen Misc Exp-A Y E N COMM 7/17/2015 14:25
SHARE 50655932 1/1/1901 A Misc Exp-A&G Maint Plnt Misc Exp-A Y E N COMM 7/17/2015 14:25
SHARE 50700000 1/1/1901 I Ops Exp-ES Ops Exp-ES Y E N COMM 7/17/2015 14:25
SHARE 50700601 1/1/1901 I Ops Exp-SOS Ops Lbr & Exp Ops Exp-SO Y E N COMM 7/17/2015 14:25
SHARE 50700602 1/1/1901 I Ops Exp-SOS Ops Purchased Wtr Ops Exp-SO Y E N COMM 7/17/2015 14:25
SHARE 50700603 1/1/1901 I Ops Exp-SOS Ops Misc Ops Exp-SO Y E N COMM 7/17/2015 14:25
SHARE 50700611 1/1/1901 I Ops Exp-SOS Maint strctrs Ops Exp-SO Y E N COMM 7/17/2015 14:25
SHARE 50700613 1/1/1901 I Ops Exp-SOS Maint intakes Ops Exp-SO Y E N COMM 7/17/2015 14:25
SHARE 50700614 1/1/1901 I Ops Exp-SOS Maint wells&sprngs Ops Exp-SO Y E N COMM 7/17/2015 14:25
SHARE 50700620 1/1/1901 I Ops Exp-Pump Ops Sup & Eng Ops Exp-Pu Y E N COMM 7/17/2015 14:25
SHARE 50700623 1/1/1901 I Ops Exp-Pump Ops Fuel Pwr Prch Ops Exp-Pu Y E N COMM 7/17/2015 14:25
SHARE 50700624 1/1/1901 I Ops Exp-Pump Ops Lbr & Exp Ops Exp-Pu Y E N COMM 7/17/2015 14:25
SHARE 50700626 1/1/1901 I Ops Exp-Pump Ops Misc Exp Ops Exp-Pu Y E N COMM 7/17/2015 14:25
SHARE 50700632 1/1/1901 I Ops Exp-Pump Maint Pwr Prod Eq Ops Exp-Pu Y E N COMM 7/17/2015 14:25
SUZ-W-20-02
IPUC DR 2
Attachment
Page 24 of 32
SUEZ Water Idaho
Case No. SUZ-W-20-02
SetID Account Eff Date Status Descr Short Desc Account Type Acct Code Sync Date Time
SHARE 50700640 1/1/1901 I Ops Exp-Wtr Tmt Ops Sup & Eng Ops Exp-Wt Y E N COMM 7/17/2015 14:25
SHARE 50700642 1/1/1901 I Ops Exp-Wtr Tmt Ops Lbr & Exp Ops Exp-Wt Y E N COMM 7/17/2015 14:25
SHARE 50700643 1/1/1901 I Ops Exp-Wtr Tmt Ops Misc Exp Ops Exp-Wt Y E N COMM 7/17/2015 14:25
SHARE 50700650 1/1/1901 I Ops Exp-Wtr Tmt Maint Sup &Eng Ops Exp-Wt Y E N COMM 7/17/2015 14:25
SHARE 50700651 1/1/1901 I Ops Exp-Wtr Tmt Maint strctrs Ops Exp-Wt Y E N COMM 7/17/2015 14:25
SHARE 50700652 1/1/1901 I Ops Exp-Wtr Tmt Maint Equip Ops Exp-Wt Y E N COMM 7/17/2015 14:25
SHARE 50700660 1/1/1901 I Ops Exp-T&D Ops Sup & Eng Ops Exp-T&Y E N COMM 7/17/2015 14:25
SHARE 50700661 1/1/1901 I Ops Exp-T&D Ops Strge Faclts Ops Exp-T&Y E N COMM 7/17/2015 14:25
SHARE 50700662 1/1/1901 I Ops Exp-T&D Ops Line Exp Ops Exp-T&Y E N COMM 7/17/2015 14:25
SHARE 50700663 1/1/1901 I Ops Exp-T&D Ops Meter Exp Ops Exp-T&Y E N COMM 7/17/2015 14:25
SHARE 50700665 1/1/1901 I Ops Exp-T&D Ops Misc Exp Ops Exp-T&Y E N COMM 7/17/2015 14:25
SHARE 50700670 1/1/1901 I Ops Exp-T&D Maint Sup & Eng Ops Exp-T&Y E N COMM 7/17/2015 14:25
SHARE 50700673 1/1/1901 I Ops Exp-T&D Maint main Ops Exp-T&Y E N COMM 7/17/2015 14:25
SHARE 50700674 1/1/1901 I Ops Exp-T&D Maint fire mains Ops Exp-T&Y E N COMM 7/17/2015 14:25
SHARE 50700675 1/1/1901 I Ops Exp-T&D Maint Services Ops Exp-T&Y E N COMM 7/17/2015 14:25
SHARE 50700676 1/1/1901 I Ops Exp-T&D Maint Meters Ops Exp-T&Y E N COMM 7/17/2015 14:25
SHARE 50700677 1/1/1901 I Ops Exp-T&D Maint Hydrants Ops Exp-T&Y E N COMM 7/17/2015 14:25
SHARE 50700678 1/1/1901 I Ops Exp-T&D Maint Misc Plant Ops Exp-T&Y E N COMM 7/17/2015 14:25
SHARE 50700723 1/1/1901 I Ops Exp-Tmt & Dspsl Misc Suppl Ops Exp-Tm Y E N COMM 7/17/2015 14:25
SHARE 50700724 1/1/1901 I Ops Exp-Tmt & Dspsl Chem Exp Ops Exp-Tm Y E N COMM 7/17/2015 14:25
SHARE 50700734 1/1/1901 I Ops Exp-Comm Exp Bllng Collct Ops Exp-Co Y E N COMM 7/17/2015 14:25
SHARE 50700901 1/1/1901 I Ops Exp-Custr Acct Sprvsn Ops Exp-Cu Y E N COMM 7/17/2015 14:25
SHARE 50700902 1/1/1901 I Ops Exp-Custr Acct Mtr Rdng Ops Exp-Cu Y E N COMM 7/17/2015 14:25
SHARE 50700903 1/1/1901 I Ops Exp-Custr Acct Rcrd & Coll Ops Exp-Cu Y E N COMM 7/17/2015 14:25
SHARE 50700904 1/1/1901 I Ops Exp-Custr Acct Uncollct Ops Exp-Cu Y E N COMM 7/17/2015 14:25
SHARE 50700905 1/1/1901 I Ops Exp-Custr Acct Misc Ex Ops Exp-Cu Y E N COMM 7/17/2015 14:25
SHARE 50700921 1/1/1901 I Ops Exp-A&G Off Suppl Exp Ops Exp-A&Y E N COMM 7/17/2015 14:25
SHARE 50700930 1/1/1901 I Ops Exp-A&G Misc Gen Exp Ops Exp-A&Y E N COMM 7/17/2015 14:25
SHARE 50700932 1/1/1901 I Ops Exp-A&G Maint Gnrl Plnt Ops Exp-A&Y E N COMM 7/17/2015 14:25
SHARE 6750000 1/1/1901 I TBD TBD Y E N IFRS 9/11/2015 10:46
SHARE 6951100 1/1/1901 I TBD TBD Y E N IFRS 9/11/2015 10:46
SHARE 6970100 1/1/1901 I TBD TBD Y E N IFRS 9/11/2015 10:46
SHARE 6970200 1/1/1901 I TBD TBD Y E N IFRS 9/11/2015 10:46
SHARE 70100403 1/1/1901 A Depreciation - Utility Plant Depreciati Y E N COMM 7/17/2015 14:25
SHARE 70101403 1/1/1901 A Depreciation - Cost of Removal Depreciati Y E N COMM 7/17/2015 14:25
SHARE 70101404 1/1/1901 A Amortization of Utility Plant Amortizati Y E N COMM 7/17/2015 14:25
SHARE 70102403 1/1/1901 A Depreciation - CIAC Depreciati Y E N COMM 7/17/2015 14:25
SHARE 70103403 1/1/1901 A Depreciation - Advances Depreciati Y E N COMM 7/17/2015 14:25
SHARE 70105000 1/1/1901 A Depreciation-NonUtility Propty Depreciati Y E N COMM 7/17/2015 14:25
SHARE 70110403 1/1/1901 A Amortization of leasehold imp Amortizati Y E N COMM 7/17/2015 14:25
SHARE 70120405 1/1/1901 A Amortization of Other Utility Amortizati Y E N COMM 7/17/2015 14:25
SHARE 70122405 1/1/1901 A Amortization Exp on FIN Lease AMORTFINLE Y E N COMM 1/29/2019 12:51
SHARE 70140000 1/1/1901 A Impairment Loss on PP&E Impairment Y E N COMM 7/17/2015 14:25
SHARE 70200408 1/1/1901 A Taxes other than income tax Taxes othe Y E N COMM 7/17/2015 14:25
SHARE 70201408 1/1/1901 A Property Tax Deferral Property T Y E N COMM 7/17/2015 14:25
SHARE 70203408 1/1/1901 A Real Estate Tax REALESTATE Y E N COMM 1/27/2017 17:10
SHARE 70204408 1/1/1901 A Franchise Tax FRANCHISE Y E N COMM 1/27/2017 17:15
SHARE 70205408 1/1/1901 A Excise Tax EXCISETAX Y E N COMM 1/27/2017 17:17
SHARE 70206408 1/1/1901 A Gross Receipts Tax GROSSRECPT Y E N COMM 1/27/2017 17:19
SHARE 70250408 1/1/1901 A Payroll Taxes Payroll Ta Y E N COMM 7/17/2015 14:25
SHARE 70300408 1/1/1901 I Property Taxes Property T Y E N COMM 7/17/2015 14:25
SHARE 70350408 1/1/1901 I Other Taxes Other Taxe Y E N COMM 7/17/2015 14:25
SHARE 70600427 1/1/1901 A Interest on long term debt Interest o Y E N COMM 7/17/2015 14:25
SHARE 70650431 1/1/1901 A Interest on short-term debt Interest o Y E N COMM 7/17/2015 14:25
SHARE 70700428 1/1/1901 A Amort of Debt Issuance Cost Amort of D Y E N COMM 7/17/2015 14:25
SHARE 70750429 1/1/1901 A Amortization of Premium on deb Amortizati Y E N COMM 7/17/2015 14:25
SHARE 70800430 1/1/1901 A Interest Exp-SWI/Can cons co's Interest o Y E N COMM 7/17/2015 14:25
SHARE 70805000 1/1/1901 A Interest Inc-SWI/Can cons co's Interco in Y E N COMM 7/17/2015 14:25
SHARE 70810000 1/1/1901 A Interest Exp - SNA affiliates Interest o Y E N COMM 7/17/2015 14:25
SHARE 70815000 1/1/1901 A Interest Exp-Suez Group affils INTEXPSUEZ Y E N COMM 9/22/2017 17:19
SUZ-W-20-02
IPUC DR 2
Attachment
Page 25 of 32
SUEZ Water Idaho
Case No. SUZ-W-20-02
SetID Account Eff Date Status Descr Short Desc Account Type Acct Code Sync Date Time
SHARE 70910000 1/1/1901 A Interest Inc - SNA affiliates Interest I Y E N COMM 7/17/2015 14:25
SHARE 70915000 1/1/1901 A Interest Inc-Suez Group affils INTINCSUEZ Y E N COMM 9/22/2017 17:20
SHARE 71000431 1/1/1901 A Other interest Other inte Y E N COMM 7/17/2015 14:25
SHARE 71010431 1/1/1901 A Other interest – Regulatory OTHINTREGU Y E N COMM 5/18/2018 9:47
SHARE 71016431 1/1/1901 A Interest Expense on FIN lease INTEXPFINL Y E N COMM 1/29/2019 12:53
SHARE 71050419 1/1/1901 A AFUDC Gross Up AFUDC GrUp Y E N COMM 7/17/2015 14:25
SHARE 71051419 1/1/1901 A AFUDC Debt AFUDCDEBT Y E N COMM 1/27/2017 17:22
SHARE 71052419 1/1/1901 A AFUDC Equity AFUDCEQUIT Y E N COMM 1/27/2017 17:24
SHARE 71075419 1/1/1901 A Dividend Income DIVIDENDIN Y E N COMM 2/17/2017 16:11
SHARE 71100415 1/1/1901 A Mdse & jobbing - Income Mdse & job Y E N COMM 7/17/2015 14:25
SHARE 71105416 1/1/1901 A Mdse & Jobbing - Expense Mdse & Job Y E N COMM 7/17/2015 14:25
SHARE 71150421 1/1/1901 A Rental income Rental inc Y E N COMM 7/17/2015 14:25
SHARE 71200000 1/1/1901 A Gain on disposition of propert Gain on di Y E N COMM 7/17/2015 14:25
SHARE 71200422 1/1/1901 A Gain - Disposition of Property GAINDISPPR Y E N COMM 4/18/2018 15:38
SHARE 71201417 1/1/1901 A Revenues - Non Utility Ops Revenues -Y E N COMM 7/17/2015 14:25
SHARE 71203417 1/1/1901 A Expenses - Non Utility Ops Expenses -Y E N COMM 7/17/2015 14:25
SHARE 71225426 1/1/1901 A Impairment - Other Impairment Y E N COMM 7/17/2015 14:25
SHARE 71226426 1/1/1901 A ROU Lease Impairment OP ROULEAIMPO Y E N COMM 1/29/2019 12:55
SHARE 71227426 1/1/1901 A ROU Lease Impairment FIN ROULEAIMPF Y E N COMM 1/29/2019 12:57
SHARE 71250000 1/1/1901 I Non Recoverable - ES Expenses Non Recove Y E N COMM 7/17/2015 14:25
SHARE 71250421 1/1/1901 A Misc non operating income Misc non o Y E N COMM 7/17/2015 14:25
SHARE 71251418 1/1/1901 A Misc Non Oper Rental Income Misc Non O Y E N COMM 7/17/2015 14:25
SHARE 71252426 1/1/1901 I Misc Income/Deduction Misc Incom Y E N COMM 7/17/2015 14:25
SHARE 71253426 1/1/1901 A Non Recoverable NonRecover Y E N COMM 4/22/2016 16:03
SHARE 71255406 1/1/1901 A Amort of Util Plt Acquis Adj Amort of U Y E N COMM 7/17/2015 14:25
SHARE 71257426 1/1/1901 A Pension-Other componts of NPPC PENSIONOTH Y E N COMM 11/29/2018 15:44
SHARE 71258426 1/1/1901 A PBOP-Other components of NPPC PBOPOTHER Y E N COMM 11/29/2018 15:46
SHARE 71260000 1/1/1901 A Currency Exchge Gain Loss Debt CUREXCDEB Y E N COMM 11/2/2017 15:31
SHARE 71300426 1/1/1901 A Equity earnings of affiliates Equity ear Y E N COMM 7/17/2015 14:25
SHARE 74101403 1/1/1901 I Depreciaiton - Cost of Removal Depreciait Y E N COMM 7/17/2015 14:25
SHARE 7750000 1/1/1901 I TBD TBD Y E N IFRS 9/11/2015 10:47
SHARE 80100409 1/1/1901 A Current-federal Current-fe Y E N COMM 7/17/2015 14:25
SHARE 80150409 1/1/1901 A Current-state Current-st Y E N COMM 7/17/2015 14:25
SHARE 80200410 1/1/1901 A Deferred-Federal Income Taxes Deferred-F Y E N COMM 7/17/2015 14:25
SHARE 80250410 1/1/1901 A Deferred-State Income taxes Deferred-S Y E N COMM 7/17/2015 14:25
SHARE 80400411 1/1/1901 A Investment Tax Cr,amortization Investment Y E N COMM 7/17/2015 14:25
SHARE 80400412 1/1/1901 A Investment Tax Cr, Utility Ops Investment Y E N COMM 7/17/2015 14:25
SHARE 80550000 1/1/1901 A Common Stock Dividend Common Sto Y E N COMM 7/17/2015 14:25
SHARE 80700000 1/1/1901 A Subsidiary Income – Equity PU Subsidiary Y E N COMM 9/11/2015 10:47
SHARE 90400000 1/1/1901 A Bad Dbt Write Off-ES Bad Dbt Wr Y E N COMM 7/17/2015 14:25
SHARE 90400626 1/1/1901 A Bad Dbt Exp-WO-Pump Ops Misc Bad Dbt Ex Y E N COMM 7/17/2015 14:25
SHARE 90400640 1/1/1901 A Bad Dbt Exp-WO-Wtr Tmt Ops Bad Dbt Ex Y E N COMM 9/11/2015 10:46
SHARE 90400670 1/1/1901 A Bad Dbt Exp-WO-Wtr Tmt Ops Bad Dbt Ex Y E N COMM 7/17/2015 14:25
SHARE 90400735 1/1/1901 A Bad Dbt-WO-Comm Ops Uncol Acct Bad Dbt-WO Y E N COMM 7/17/2015 14:25
SHARE 90400902 1/1/1901 A Bad Dbt-WO-Custr Acct Mtr Rdng Bad Dbt-WO Y E N COMM 9/11/2015 10:46
SHARE 90400903 1/1/1901 A Bad Dbt-WO-Cust Acct Rcrd&Coll Bad Dbt-WO Y E N COMM 7/17/2015 14:25
SHARE 90400904 1/1/1901 A Bad Dbt-WO-Custr Acct Uncollct Bad Dbt-WO Y E N COMM 7/17/2015 14:25
SHARE 90400930 1/1/1901 A Bad Dbt Exp-WO-A&G Op Misc Gen Bad Dbt Ex Y E N COMM 7/17/2015 14:25
SHARE 90405000 1/1/1901 A Bad Dbt Exp-Allowance-ES Bad Dbt Ex Y E N COMM 7/17/2015 14:25
SHARE 90405735 1/1/1901 A Bad Dbt-Provsn-Comm Ops Uncoll Bad Dbt-Pr Y E N COMM 7/17/2015 14:25
SHARE 90405903 1/1/1901 A Bad Dbt-Prov-CustAcct Rcrd&Col PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 90405904 1/1/1901 A Bad Dbt-Provsn-Cust Acct Uncol Bad Dbt-Pr Y E N COMM 7/17/2015 14:25
SHARE 90405930 1/1/1901 A Bad Dbt-Provsn-A&G Ops Misc Bad Dbt-Pr Y E N COMM 7/17/2015 14:25
SHARE 90450932 1/1/1901 A Postage&Air Freight-A&G Main Postage&Ai Y E N COMM 9/11/2015 10:47
SHARE 90800000 1/1/1901 A IT off site storage IT off sit Y E N COMM 7/17/2015 14:25
SHARE 90850923 1/1/1901 A Corporate Shared Services Fees Corporate Y E N COMM 7/17/2015 14:25
SHARE 90853000 1/1/1901 A M&S Fee Transferred M&S Fee Y E N COMM 9/11/2015 10:47
SHARE 90890426 1/1/1901 A Corp Shrd Svcs-Non Recoverable CORPSSNR Y E N COMM 1/27/2016 20:04
SHARE 90890923 1/1/1901 I Corp Shrd Svcs-Non Recoverable Corp Shrd Y E N COMM 7/17/2015 14:25
SHARE 90950000 1/1/1901 A F B T-ES F B T-ES Y E N COMM 7/17/2015 14:25
SUZ-W-20-02
IPUC DR 2
Attachment
Page 26 of 32
SUEZ Water Idaho
Case No. SUZ-W-20-02
SetID Account Eff Date Status Descr Short Desc Account Type Acct Code Sync Date Time
SHARE 90950601 1/1/1901 A F B T-SOS Ops Lbr & Exp F B T-SOS Y E N COMM 7/17/2015 14:25
SHARE 90950602 1/1/1901 A F B T-SOS Ops Prchsd Wtr PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 90950603 1/1/1901 A F B T-SOS Ops Misc F B T-SOS Y E N COMM 7/17/2015 14:25
SHARE 90950610 1/1/1901 A F B T-SOS Maint Sup & Eng F B T-SOS Y E N COMM 7/17/2015 14:25
SHARE 90950611 1/1/1901 A F B T-SOS Maint Strctrs F B T-SOS Y E N COMM 7/17/2015 14:25
SHARE 90950612 1/1/1901 A F B T-SOS Maint Cllct Rsvr F B T-SOS Y E N COMM 7/17/2015 14:25
SHARE 90950613 1/1/1901 A F B T-SOS Maint Lke,Rvr&Oth F B T-SOS Y E N COMM 7/17/2015 14:25
SHARE 90950614 1/1/1901 A F B T-SOS Maint Wlls&Spr F B T-SOS Y E N COMM 7/17/2015 14:25
SHARE 90950616 1/1/1901 A F B T-SOS Maint Sply Mains F B T-SOS Y E N COMM 7/17/2015 14:25
SHARE 90950617 1/1/1901 A F B T-SOS Maint Misc Wtr Plnt F B T-SOS Y E N COMM 7/17/2015 14:25
SHARE 90950620 1/1/1901 A F B T-Pump Ops Sup & Eng F B T-Pump Y E N COMM 7/17/2015 14:25
SHARE 90950622 1/1/1901 A F B T-Pump Ops Pwr Prd Lbr F B T-Pump Y E N COMM 7/17/2015 14:25
SHARE 90950624 1/1/1901 A F B T-Pump Ops Lbr & Exp F B T-Pump Y E N COMM 7/17/2015 14:25
SHARE 90950626 1/1/1901 A F B T-Pump Ops Misc Exp F B T-Pump Y E N COMM 7/17/2015 14:25
SHARE 90950630 1/1/1901 A F B T-Pump Maint Sup&Eng F B T-Pump Y E N COMM 7/17/2015 14:25
SHARE 90950631 1/1/1901 A F B T-Pump Maint Strctrs F B T-Pump Y E N COMM 7/17/2015 14:25
SHARE 90950632 1/1/1901 A F B T-Pump Maint Pwr Prd Imprv F B T-Pump Y E N COMM 7/17/2015 14:25
SHARE 90950633 1/1/1901 A F B T-Pump Maint Eq F B T-Pump Y E N COMM 7/17/2015 14:25
SHARE 90950640 1/1/1901 A F B T-Wtr Tmt Ops Sup&Eng F B T-Wtr Y E N COMM 7/17/2015 14:25
SHARE 90950641 1/1/1901 A F B T-Wtr Tmt F B T-Wtr Y E N COMM 9/11/2015 10:46
SHARE 90950642 1/1/1901 A F B T-Wtr Tmt Ops Lbr&Exp F B T-Wtr Y E N COMM 7/17/2015 14:25
SHARE 90950643 1/1/1901 A F B T-Wtr Tmt Ops Misc Exp F B T-Wtr Y E N COMM 7/17/2015 14:25
SHARE 90950650 1/1/1901 A F B T-Wtr Tmt Maint Sup&Eng F B T-Wtr Y E N COMM 7/17/2015 14:25
SHARE 90950651 1/1/1901 A F B T-Wtr Tmt Maint Strct F B T-Wtr Y E N COMM 7/17/2015 14:25
SHARE 90950652 1/1/1901 A F B T-Wtr Tmt Maint Equip F B T-Wtr Y E N COMM 7/17/2015 14:25
SHARE 90950660 1/1/1901 A F B T-T&D Ops Sup&Eng F B T-T&D Y E N COMM 7/17/2015 14:25
SHARE 90950661 1/1/1901 A F B T-T&D Ops Storage Faclt Ex F B T-T&D Y E N COMM 7/17/2015 14:25
SHARE 90950662 1/1/1901 A F B T-T&D Ops Line Ex F B T-T&D Y E N COMM 7/17/2015 14:25
SHARE 90950663 1/1/1901 A F B T-T&D Ops Meter Exp F B T-T&D Y E N COMM 7/17/2015 14:25
SHARE 90950664 1/1/1901 A F B T-T&D Ops Cust Instl F B T-T&D Y E N COMM 7/17/2015 14:25
SHARE 90950665 1/1/1901 A F B T-T&D Ops Misc Ex F B T-T&D Y E N COMM 7/17/2015 14:25
SHARE 90950666 1/1/1901 A F B T-T&D Ops Rents F B T-T&D Y E N COMM 7/17/2015 14:25
SHARE 90950670 1/1/1901 A F B T-T&D Maint Sup & Eng F B T-T&D Y E N COMM 7/17/2015 14:25
SHARE 90950671 1/1/1901 A F B T-T&D Maint Strctrs F B T-T&D Y E N COMM 7/17/2015 14:25
SHARE 90950672 1/1/1901 A F B T-T&D Maint Rsrvrs&Stn F B T-T&D Y E N COMM 7/17/2015 14:25
SHARE 90950673 1/1/1901 A F B T-T&D Maint - Main F B T-T&D Y E N COMM 7/17/2015 14:25
SHARE 90950674 1/1/1901 A F B T - T&D Maint FireMain F B T - TD Y E N COMM 10/28/2016 8:57
SHARE 90950675 1/1/1901 A F B T-T&D Maint - Services F B T-T&D Y E N COMM 7/17/2015 14:25
SHARE 90950676 1/1/1901 A F B T-T&D Maint - Meters F B T-T&D Y E N COMM 7/17/2015 14:25
SHARE 90950677 1/1/1901 A F B T-T&D Maint - Hydrants F B T-T&D Y E N COMM 7/17/2015 14:25
SHARE 90950678 1/1/1901 A F B T-T&D Maint - Misc Plnt F B T-T&D Y E N COMM 7/17/2015 14:25
SHARE 90950701 1/1/1901 A F B T-Collection WW F B T-Coll Y E N COMM 9/11/2015 10:46
SHARE 90950702 1/1/1901 A F B T-Cllct Exp Ops Misc Supp F B T-Cllc Y E N COMM 12/21/2015 14:16
SHARE 90950703 12/21/2015 I F B T-Cllct Exp Ops Misc Supp F B T-Cllc Y E N COMM 7/17/2015 14:25
SHARE 90950712 1/1/1901 A F B T-Pump Ops Misc Supp F B T-Pump Y E N COMM 7/17/2015 14:25
SHARE 90950720 1/1/1901 A F B T-Pumping Superv.& Engin.-F B T-Pump Y E N COMM 9/11/2015 10:46
SHARE 90950721 1/1/1901 A F B T-Tmt Disp Ops Sup&Eng F B T-Tmt Y E N COMM 12/1/2015 14:16
SHARE 90950722 1/1/1901 A F B T-Pumping Labor&Exp.-WW F B T-Pump Y E N COMM 9/11/2015 10:46
SHARE 90950723 1/1/1901 A F B T-Tmt&Dspsl Ops Misc Suppl F B T-Tmt&Y E N COMM 7/17/2015 14:25
SHARE 90950724 1/1/1901 A F B T-Tmt&Dspsl Ops Chmcals PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 90950731 1/1/1901 A F B T-Commercial Ops -Supv PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 90950732 1/1/1901 A F B T-Pumping WW Maint F B T-Pump Y E N COMM 9/11/2015 10:46
SHARE 90950734 1/1/1901 A F B T-Comm Exp Ops Bllng Cllct F B T-Comm Y E N COMM 7/17/2015 14:25
SHARE 90950740 1/1/1901 A F B T-T & D WW Ops F B T-T &Y E N COMM 9/11/2015 10:46
SHARE 90950742 1/1/1901 A F B T-T & D WW Ops F B T-T &Y E N COMM 9/11/2015 10:46
SHARE 90950750 1/1/1901 A F B T-A&G Ops Misc Exp F B T-A&G Y E N COMM 7/17/2015 14:25
SHARE 90950752 1/1/1901 A F B T-T & D WW Ops F B T-T Y E N COMM 9/11/2015 10:46
SHARE 90950753 1/1/1901 A F B T-Maint.Other T&D PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 90950801 1/1/1901 A F B T-Maint Cllctng Sys Ex F B T-Main Y E N COMM 7/17/2015 14:25
SHARE 90950802 1/1/1901 A F B T-Maint Pump System F B T-Main Y E N COMM 7/17/2015 14:25
SUZ-W-20-02
IPUC DR 2
Attachment
Page 27 of 32
SUEZ Water Idaho
Case No. SUZ-W-20-02
SetID Account Eff Date Status Descr Short Desc Account Type Acct Code Sync Date Time
SHARE 90950805 1/1/1901 A F B T - Maint Gen Equip Exp F B T - Ma Y E N COMM 10/28/2016 9:19
SHARE 90950901 1/1/1901 A F B T-Cust Acct Suprvsn F B T-Cust Y E N COMM 7/17/2015 14:25
SHARE 90950902 1/1/1901 A F B T-Cust Acct Mtr Rdng F B T-Cust Y E N COMM 7/17/2015 14:25
SHARE 90950903 1/1/1901 A F B T-Cust Acct Rcrds&Coll F B T-Cust Y E N COMM 7/17/2015 14:25
SHARE 90950904 1/1/1901 A F B T-Custr Acct Uncoll F B T-Cust Y E N COMM 7/17/2015 14:25
SHARE 90950905 1/1/1901 A F B T-Cust Acct Misc Exp F B T-Cust Y E N COMM 7/17/2015 14:25
SHARE 90950910 1/1/1901 A F B T -Sales Exp Ops F B T - Sa Y E N COMM 10/28/2016 9:00
SHARE 90950920 1/1/1901 A F B T-A&G Salaries F B T-A&G Y E N COMM 9/11/2015 10:46
SHARE 90950921 1/1/1901 A F B T-A&G Ops Off Suppl&Exp PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 90950922 1/1/1901 A F B T-A&G Op Admin Ex Trnsf-Cr F B T-A&G Y E N COMM 7/17/2015 14:25
SHARE 90950926 1/1/1901 A F B T-A&G Ops Pension&Bnft PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 90950930 1/1/1901 A F B T-A&G Misc F B T-A&G Y E N COMM 9/11/2015 10:46
SHARE 90950932 1/1/1901 A F B T-A&G Maint Plnt F B T-A&G Y E N COMM 7/17/2015 14:25
SHARE 90951922 1/1/1901 A G&A-A&G Ops Admin Ex Trnsf-Cr G&A-A&G Op Y E N COMM 7/17/2015 14:25
SHARE 90952000 1/1/1901 A M&S Dept 950 Transferred M&S Dept 9 Y E N COMM 7/17/2015 14:25
SHARE 90953922 1/1/1901 I F B T-Cptl&Other-A&G Ops Admin F B T-Cptl Y E N COMM 7/17/2015 14:25
SHARE 91000000 6/15/2016 I Overheads capitalized (Cr)-ES Overheads Y E N COMM 7/17/2015 14:25
SHARE 91050000 1/1/1901 A Shared Services Billing Shared Ser Y E N COMM 7/17/2015 14:25
SHARE 91050923 1/1/1901 A M&S Billing - G&A M&S Billin Y E N COMM 9/11/2015 10:47
SHARE 91400656 1/1/1901 A Insurance - Customer Accounts Insurance Y E N COMM 7/17/2015 14:25
SHARE 91400905 1/1/1901 A Insurance-Customer Accounts Insurance-Y E N COMM 7/17/2015 14:25
SHARE 91400924 1/1/1901 A Liability Insurance-A&G Ops Liability Y E N COMM 7/17/2015 14:25
SHARE 91455925 1/1/1901 I Injuries & Damages-A&G Ops Injuries &Y E N COMM 7/17/2015 14:25
SHARE 91460925 1/1/1901 A Worker comp-A&G Ops-Inj&Dmages Worker com Y E N COMM 7/17/2015 14:25
SHARE 91500926 1/1/1901 A Pension-A&G Ops Pension-A&Y E N COMM 7/17/2015 14:25
SHARE 91550926 1/1/1901 A Post Rtrmnt PBOP-A&G Ops-Pnsn Post Rtrmn Y E N COMM 7/17/2015 14:25
SHARE 91560926 1/1/1901 A Pens/PBOP Defrd-A&G Ops-Pnsn Pens/PBOP Y E N COMM 7/17/2015 14:25
SHARE 91700926 1/1/1901 A Emplyee Grp Hlth&L-A&G Op-Pnsn Emplyee Gr Y E N COMM 7/17/2015 14:25
SHARE 91800926 1/1/1901 A Emplyee 401K-A&G Ops-Pension Emplyee 40 Y E N COMM 7/17/2015 14:25
SHARE 91850000 1/1/1901 A Other Employee Benefits-ES Other Empl Y E N COMM 7/17/2015 14:25
SHARE 91850665 1/1/1901 A Othr Emply Bnfts-T&D Ops Misc Othr Emply Y E N COMM 7/17/2015 14:25
SHARE 91850926 1/1/1901 A Othr Emply Bnft-A&G Ops-Pensn Othr Emply Y E N COMM 7/17/2015 14:25
SHARE 91850930 1/1/1901 I Othr Emply Bnft-A&G Ops-Misc PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 91860000 1/1/1901 A Other Awards Other Awar Y E N COMM 11/2/2015 17:13
SHARE 91860604 1/1/1901 A Other Awards-Customer Accts Other Awar Y E N COMM 7/17/2015 14:25
SHARE 91860626 1/1/1901 A Other Awards-Pump Ops Misc Exp Other Awar Y E N COMM 7/17/2015 14:25
SHARE 91860665 1/1/1901 A Other Awards-T&D Ops Misc Exp Other Awar Y E N COMM 7/17/2015 14:25
SHARE 91860905 1/1/1901 A Other Awards-Customer Accts Other Awar Y E N COMM 7/17/2015 14:25
SHARE 91860921 1/1/1901 A Other Awards-A&G Ops OffSupExp PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 91860926 1/1/1901 A Other Awards-A&G Ops-Emp Pnsns Other Awar Y E N COMM 7/17/2015 14:25
SHARE 91900928 1/1/1901 A Regulatory Commission-A&G Ops Regulatory Y E N COMM 7/17/2015 14:25
SHARE 92000928 1/1/1901 A Amrt Rate Case-A&G Ops-Reg Com Amrt Rate Y E N COMM 7/17/2015 14:25
SHARE 92050000 1/1/1901 A Amort of Deferred Expenses-ES Amort of D Y E N COMM 7/17/2015 14:25
SHARE 92050421 1/1/1901 A Amort Gain Disp of Property AMORTDISPP Y E N COMM 5/30/2019 14:42
SHARE 92050650 1/1/1901 A Amort Dfrrd-Wtr Tmt Maint Sprv Amort Dfrr Y E N COMM 7/17/2015 14:25
SHARE 92050651 1/1/1901 A Amort Dfrd-Wtr Tmt Maint Strct Amort Dfrd Y E N COMM 7/17/2015 14:25
SHARE 92050928 1/1/1901 A Amort Dfrd Exp-A&G Ops-Reg Com Amort Dfrd Y E N COMM 7/17/2015 14:25
SHARE 92050930 1/1/1901 A Amort of Dfrrd Exp-Misc Gen-A&Amort of D Y E N COMM 9/11/2015 10:46
SHARE 92052930 1/1/1901 A Amort Reloc-A&G Ops-Misc Gen Amort Relo Y E N COMM 7/17/2015 14:25
SHARE 92053651 1/1/1901 A Amort Tnk Pntng-W T Maint Strc Amort Tnk Y E N COMM 7/17/2015 14:25
SHARE 92053672 1/1/1901 A Amort Tnk Pntng-T&D Maint rsrv Amort Tnk Y E N COMM 7/17/2015 14:25
SHARE 92054930 1/1/1901 A Amortization-Misc-A&G Ops Amortizati Y E N COMM 7/17/2015 14:25
SHARE 92054932 1/1/1901 A Amort - Maint General Plant AMORTMAINT Y E N COMM 5/30/2019 14:47
SHARE 92055643 1/1/1901 A Amort Lagoon Clnng-W T Ops Mis Amort Lago Y E N COMM 7/17/2015 14:25
SHARE 92056930 1/1/1901 A Amort OPEB Csts-A&G Ops Misc Amort OPEB Y E N COMM 7/17/2015 14:25
SHARE 92057612 1/1/1901 A Amort Well Maint-SOS Cllct rsv Amort Well Y E N COMM 7/17/2015 14:25
SHARE 92057614 1/1/1901 A Amort Well Maint-SOS Maint wel Amort Well Y E N COMM 7/17/2015 14:25
SHARE 92058930 1/1/1901 A Amort Legal Csts-A&G Ops Misc Amort Lega Y E N COMM 7/17/2015 14:25
SHARE 92059930 1/1/1901 A Amort Exp-Tax Reform Reg Liab AMORTTAXRE Y E N COMM 2/26/2018 15:58
SHARE 92060930 1/1/1901 A Amrt of ESP/ERP-A&G Misc Gen Amrt of ES Y E N COMM 7/17/2015 14:25
SUZ-W-20-02
IPUC DR 2
Attachment
Page 28 of 32
SUEZ Water Idaho
Case No. SUZ-W-20-02
SetID Account Eff Date Status Descr Short Desc Account Type Acct Code Sync Date Time
SHARE 92062602 1/1/1901 A Amort of Purchased Water Costs Amort of P Y E N COMM 7/17/2015 14:25
SHARE 92064930 1/1/1901 A Amort AFUDC Eq GU-A&G Ops Misc Amort AFUD Y E N COMM 7/17/2015 14:25
SHARE 92100404 1/1/1901 A Amortization of goodwill Amortizati Y E N COMM 7/17/2015 14:25
SHARE 92103000 1/1/1901 A Amortization of Concession Fee Amortizati Y E N COMM 7/17/2015 14:25
SHARE 92105000 1/1/1901 A Amortization Other Intangibles Amortizati Y E N COMM 7/17/2015 14:25
SHARE 92200000 1/1/1901 A Uniform & Safety Equipment-ES Uniform &Y E N COMM 7/17/2015 14:25
SHARE 92200620 1/1/1901 A Uni&Sfty Eq-Pump Ops Sup & Eng Uni&Sfty E Y E N COMM 7/17/2015 14:25
SHARE 92200622 1/1/1901 A Uni&Sfty Eq-Pump Ops Pwr Prd L Uni&Sfty E Y E N COMM 7/17/2015 14:25
SHARE 92200623 1/1/1901 A Uni&Sfty Eq-Pump Ops Fuel Pwr Uni&Sfty E Y E N COMM 7/17/2015 14:25
SHARE 92200624 1/1/1901 A Uni&Sfty Eq-Pump Ops Lbr & Exp Uni&Sfty E Y E N COMM 7/17/2015 14:25
SHARE 92200626 1/1/1901 A Uni&Sfty Eq-Pump Ops Misc Exp Uni&Sfty E Y E N COMM 7/17/2015 14:25
SHARE 92200632 1/1/1901 A Uni&Sfty Eq-Pump Maint Pwr Prd Uni&Sfty E Y E N COMM 7/17/2015 14:25
SHARE 92200633 1/1/1901 A Uni&Sfty Eq-Pump Maint Eq Uni&Sfty E Y E N COMM 7/17/2015 14:25
SHARE 92200640 1/1/1901 A Uni&Sfty Eq-Wtr Tmt Op Sup&Eng Uni&Sfty E Y E N COMM 7/17/2015 14:25
SHARE 92200641 1/1/1901 A Uni&Sfty Eq-Wtr Tmt PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 92200642 1/1/1901 A Uni&Sfty Eq-Wtr Tmt Ops Lbr&Ex Uni&Sfty E Y E N COMM 7/17/2015 14:25
SHARE 92200643 1/1/1901 A Uni&Sfty Eq-Wtr Tmt Ops Misc Uni&Sfty E Y E N COMM 7/17/2015 14:25
SHARE 92200644 1/1/1901 A Uni&Sfty Eq-Wtr Tmt Ops Rents Uni&Sfty E Y E N COMM 7/17/2015 14:25
SHARE 92200650 1/1/1901 A Uni&Sfty Eq-Wtr Tmt Maint Sprv Uni&Sfty E Y E N COMM 7/17/2015 14:25
SHARE 92200651 1/1/1901 A Uni&Sfty Eq-Wtr Tm Maint Strct Uni&Sfty E Y E N COMM 7/17/2015 14:25
SHARE 92200652 1/1/1901 A Uni&Sfty Eq-Wtr Tmt Maint Eq Uni&Sfty E Y E N COMM 7/17/2015 14:25
SHARE 92200660 1/1/1901 A Uni&Sfty Eq-T&D Ops Sup&Eng Uni&Sfty E Y E N COMM 7/17/2015 14:25
SHARE 92200662 1/1/1901 A Uni&Sfty Eq-T&D Ops Line Ex Uni&Sfty E Y E N COMM 7/17/2015 14:25
SHARE 92200663 1/1/1901 A Uni&Sfty Eq-T&D Ops Meter Exp Uni&Sfty E Y E N COMM 7/17/2015 14:25
SHARE 92200664 1/1/1901 A Uni&Sfty Eq-T&D Ops Cust Instl Uni&Sfty E Y E N COMM 7/17/2015 14:25
SHARE 92200665 1/1/1901 A Uni&Sfty Eq-T&D Ops Misc Ex Uni&Sfty E Y E N COMM 7/17/2015 14:25
SHARE 92200670 1/1/1901 A Uni&Sfty Eq-T&D Maint Sup &Eng Uni&Sfty E Y E N COMM 7/17/2015 14:25
SHARE 92200671 1/1/1901 A Uni&Sfty Eq-T&D Maint Strctrs Uni&Sfty E Y E N COMM 7/17/2015 14:25
SHARE 92200672 1/1/1901 A Uni&Sfty Eq-T&D Maint Rsvr&Stn Uni&Sfty E Y E N COMM 7/17/2015 14:25
SHARE 92200673 1/1/1901 A Uni&Sfty Eq-T&D Maint - Main Uni&Sfty E Y E N COMM 7/17/2015 14:25
SHARE 92200675 1/1/1901 A Uni&Sfty Eq-T&D Maint-Services Uni&Sfty E Y E N COMM 7/17/2015 14:25
SHARE 92200676 1/1/1901 A Uni&Sfty Eq-T&D Maint - Meters Uni&Sfty E Y E N COMM 7/17/2015 14:25
SHARE 92200677 1/1/1901 A Uni&Sfty Eq-T&D Maint-Hydrants Uni&Sfty E Y E N COMM 7/17/2015 14:25
SHARE 92200678 1/1/1901 A Uni&Sfty Eq-T&D Maint-Misc Plt Uni&Sfty E Y E N COMM 7/17/2015 14:25
SHARE 92200724 1/1/1901 A Uni&Sfty Eq-Tmt&Dspsl Ops Chem Uni&Sfty E Y E N COMM 7/17/2015 14:25
SHARE 92200740 1/1/1901 A Uni&Sfty Eq-Superv & Eng WW PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 92200744 1/1/1901 A Uni&Sfty Eq-T & D WW Ops PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 92200901 1/1/1901 A Uni&Sfty Eq-Cust Acct Suprvsn PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 92200902 1/1/1901 A Uni&Sfty Eq-Cust Acct Mtr Rdng Uni&Sfty E Y E N COMM 7/17/2015 14:25
SHARE 92200903 1/1/1901 A Uni&Sfty Eq-Cust Acct Rcrds&Co Uni&Sfty E Y E N COMM 7/17/2015 14:25
SHARE 92200905 1/1/1901 A Uni&Sfty Eq-Cust Acct Misc Exp Uni&Sfty E Y E N COMM 7/17/2015 14:25
SHARE 92200921 1/1/1901 A Uni&Sfty Eq-A&G Ops OffSup&Exp PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 92200923 1/1/1901 A Uni&SftyEq-OutsideSrv employed PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 92200930 1/1/1901 A Uni&Sfty Eq-A&G Ops Misc Gen Uni&Sfty E Y E N COMM 7/17/2015 14:25
SHARE 92200932 1/1/1901 A Uni&Sfty Eq-A&G Maint Plnt PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 92250000 1/1/1901 A Relocation Exp-ES Relocation Y E N COMM 7/17/2015 14:25
SHARE 92250626 1/1/1901 A Relocation Exp-Pump Ops Misc Relocation Y E N COMM 7/17/2015 14:25
SHARE 92250643 1/1/1901 A Relocation-Wtr Tmt Ops Misc Relocation Y E N COMM 7/17/2015 14:25
SHARE 92250652 1/1/1901 A Relocation-Wtr Tmt Maint Equip Relocation Y E N COMM 7/17/2015 14:25
SHARE 92250664 1/1/1901 A Relocation-T&D Ops Cust instl Relocation Y E N COMM 7/17/2015 14:25
SHARE 92250665 1/1/1901 A Relocation Exp-T&D Ops Misc Ex Relocation Y E N COMM 7/17/2015 14:25
SHARE 92250678 1/1/1901 A Relocation-T&D Maint Misc Plnt Relocation Y E N COMM 7/17/2015 14:25
SHARE 92250903 1/1/1901 A Relocation Exp-Cust Acct Rcrds Relocation Y E N COMM 7/17/2015 14:25
SHARE 92250921 1/1/1901 A Relocation Exp-A&G OpOffSupply PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 92250930 1/1/1901 A Relocation-A&G Ops Misc Gen Relocation Y E N COMM 7/17/2015 14:25
SHARE 92300930 1/1/1901 A Bank Charges-A&G Ops Misc Gen Bank Charg Y E N COMM 7/17/2015 14:25
SHARE 92400930 1/1/1901 I Charity Contr-A&G Ops Misc Gen Charity Co Y E N COMM 7/17/2015 14:25
SHARE 92450930 1/1/1901 A Severance Plan-A&G Ops Misc Severance Y E N COMM 7/17/2015 14:25
SHARE 92500000 1/1/1901 A Claims&Sttlmnt-ES Claims&Stt Y E N COMM 7/17/2015 14:25
SHARE 92500642 1/1/1901 A Claim&Sttlmnt-Wtr Tmt Ops Lbr Claim&Sttl Y E N COMM 7/17/2015 14:25
SUZ-W-20-02
IPUC DR 2
Attachment
Page 29 of 32
SUEZ Water Idaho
Case No. SUZ-W-20-02
SetID Account Eff Date Status Descr Short Desc Account Type Acct Code Sync Date Time
SHARE 92500651 1/1/1901 A Claims&Sttlmnt-W T Maint Strc Claims&Stt Y E N COMM 7/17/2015 14:25
SHARE 92500665 1/1/1901 A Claim&Sttlmnt-T&D Ops Misc Ex PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 92500675 1/1/1901 A Claims&Sttlmnt-T&D Maint- Serv Claims&Stt Y E N COMM 7/17/2015 14:25
SHARE 92500678 1/1/1901 A Claim&Sttlmnt-T&D Maint Msc Pl Claim&Sttl Y E N COMM 7/17/2015 14:25
SHARE 92500930 1/1/1901 A Claims&Sttlmnt-A&G Ops Misc Claims&Stt Y E N COMM 7/17/2015 14:25
SHARE 92600000 1/1/1901 A Other G&A Exp-ES Other G&A Y E N COMM 7/17/2015 14:25
SHARE 92600613 1/1/1901 A Other G&AExp-SOSMaintLkeRvrOth PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 92600626 1/1/1901 A Other G&A Exp-Pump Ops Misc Ex Other G&A Y E N COMM 7/17/2015 14:25
SHARE 92600643 1/1/1901 A Other G&A Exp-Wtr Tmt Ops Misc PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 92600650 1/1/1901 A Other G&A-Wtr Tmt Maint Sprv Other G&A-Y E N COMM 7/17/2015 14:25
SHARE 92600660 1/1/1901 A Other G&A Exp-T&D Ops Sup&Eng Other G&A Y R N COMM 9/11/2015 10:47
SHARE 92600665 1/1/1901 A Other G&A Exp-T&D Ops Misc Exp Other G&A Y E N COMM 7/17/2015 14:25
SHARE 92600675 1/1/1901 A Other G&A Exp-T&D Maint -Serv Other G&A Y E N COMM 7/17/2015 14:25
SHARE 92600751 1/1/1901 A Other G&A Exp-T&DStruct&Improv PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 92600753 1/1/1901 A Other G&A Exp-Maint.Other T&D Other G&A Y R N COMM 9/11/2015 10:47
SHARE 92600805 1/1/1901 A Other G&A Exp-Maint Gen Equip Other G&A Y E N COMM 7/17/2015 14:25
SHARE 92600903 1/1/1901 A Other G&A Exp-Cust Acct Rcrds Other G&A Y E N COMM 7/17/2015 14:25
SHARE 92600905 1/1/1901 A Other G&A Exp-CustrAcctMiscExp PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 92600920 1/1/1901 A Other G&A Exp-A&G Ops Salaries PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 92600921 1/1/1901 A Other G&A Exp-A&G Off Suppl Ex Other G&A Y E N COMM 9/11/2015 10:47
SHARE 92600923 1/1/1901 A Other G&A Exp-A&G Outs Srvcs E Other G&A Y E N COMM 9/11/2015 10:47
SHARE 92600926 1/1/1901 A Other G&A Exp-A&G OpsPens&Bnft PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 92600930 1/1/1901 A Other G&A Exp-A&G Ops Misc Gen Other G&A Y E N COMM 7/17/2015 14:25
SHARE 92600931 1/1/1901 A Other G&A Exp-A&G- Rents PLACEHOLDR Y E N COMM 9/11/2015 10:47
SHARE 92600932 1/1/1901 A Other G&A Exp-A&G Maint Plnt Other G&A Y E N COMM 7/17/2015 14:25
SHARE 92601930 1/1/1901 A Trustee Fee-Bond-A&G Ops Misc Trustee Fe Y E N COMM 7/17/2015 14:25
SHARE 92900930 1/1/1901 I System Water Use-A&G System Wat Y E N COMM 7/17/2015 14:25
SHARE 92901929 1/1/1901 I Dup Chrgs-CR Sys Use-A&G Ops Dup Chrgs-Y E N COMM 7/17/2015 14:25
SHARE 99001000 1/1/1901 A # of Customers # of Custo Y Y COMM 7/17/2015 14:25
SHARE 99002000 1/1/1901 A # of Employees # of Emplo Y Y COMM 7/17/2015 14:25
SHARE 99003000 1/1/1901 A Volume Water Produced-Surface Volume Wat Y Y COMM 7/17/2015 14:25
SHARE 99004000 1/1/1901 A Volume Water Produced-Ground Volume Wat Y Y COMM 7/17/2015 14:25
SHARE 99005000 1/1/1901 A Volume of Water Purchased Volume of Y Y COMM 7/17/2015 14:25
SHARE 99010000 1/1/1901 A Net Vol Water Unbilled Net Vol Wa Y Y COMM 7/17/2015 14:25
SHARE 99011000 1/1/1901 A Vol.of Water Billed - Gen Cust Vol.of Wat Y Y COMM 7/17/2015 14:25
SHARE 99012000 1/1/1901 A Vol.of Water Billed-Res.Cust Vol.of Wat Y Y COMM 7/17/2015 14:25
SHARE 99013000 1/1/1901 A Vol.of Water Billed - Com.Cust Vol.of Wat Y Y COMM 7/17/2015 14:25
SHARE 99014000 1/1/1901 A Vol.of Water Billed - Ind.Cust Vol.of Wat Y Y COMM 7/17/2015 14:25
SHARE 99015000 1/1/1901 A Vol.of Water Billed - Pub.Cust Vol.of Wat Y Y COMM 7/17/2015 14:25
SHARE 99016000 1/1/1901 A Vol.of Water Billed-MultiFam Vol.of Wat Y Y COMM 7/17/2015 14:25
SHARE 99017000 1/1/1901 A Volume of Water Billed-Other Volume of Y Y COMM 7/17/2015 14:25
SHARE 99018000 1/1/1901 A Vol. of Water Billed-Rsale.Cus Vol. of Wa Y Y COMM 7/17/2015 14:25
SHARE 99019000 1/1/1901 A Vol. of Water Billed-Spkl.Cust Vol. of Wa Y Y COMM 7/17/2015 14:25
SHARE 99020000 1/1/1901 A Vol. of Water Billed-SysUse.Cu Vol. of Wa Y Y COMM 7/17/2015 14:25
SHARE 99021000 1/1/1901 A # of Active Cust. - General # of Activ Y Y COMM 7/17/2015 14:25
SHARE 99022000 1/1/1901 A # of Active Cust.- Residential # of Activ Y Y COMM 7/17/2015 14:25
SHARE 99023000 1/1/1901 A # of Active Cust.- Commercial # of Activ Y Y COMM 7/17/2015 14:25
SHARE 99024000 1/1/1901 A # of Active Cust.- Industrial # of Activ Y Y COMM 7/17/2015 14:25
SHARE 99025000 1/1/1901 A # of Active Customers - Public # of Activ Y Y COMM 7/17/2015 14:25
SHARE 99026000 1/1/1901 A # of Active Cust.-Multi-family # of Activ Y Y COMM 7/17/2015 14:25
SHARE 99027000 1/1/1901 A Active Cust-Private Fire Prote Active Cus Y Y COMM 7/17/2015 14:25
SHARE 99028000 1/1/1901 A Active Cust-Public Fire Protec Active Cus Y Y COMM 7/17/2015 14:25
SHARE 99029000 1/1/1901 A # of Active Cust-Resale # of Activ Y Y COMM 7/17/2015 14:25
SHARE 99030000 1/1/1901 A # of Active Cust-Sprinkler # of Activ Y Y COMM 7/17/2015 14:25
SHARE 99031000 1/1/1901 A # of Active Cust-System Use # of Activ Y Y COMM 7/17/2015 14:25
SHARE 99032000 1/1/1901 A Accrued Int on Cust Deposits Accrued In Y Y COMM 7/17/2015 14:25
SHARE 99040000 1/1/1901 A Unaccounted for water percent Unaccounte Y Y COMM 7/17/2015 14:25
SHARE 99050000 1/1/1901 A Volume Wastewater Treated Volume Was Y Y COMM 7/17/2015 14:25
SHARE 99051000 1/1/1901 A Vol WW Purch./Outside Treated Vol WW Pur Y Y COMM 7/17/2015 14:25
SHARE 99052000 1/1/1901 A WW Volume Billed-Residential WW Volume Y Y COMM 7/17/2015 14:25
SUZ-W-20-02
IPUC DR 2
Attachment
Page 30 of 32
SUEZ Water Idaho
Case No. SUZ-W-20-02
SetID Account Eff Date Status Descr Short Desc Account Type Acct Code Sync Date Time
SHARE 99054000 1/1/1901 A WW Volume Billed-Industrial WW Volume Y Y COMM 7/17/2015 14:25
SHARE 99055000 1/1/1901 A WW Volume Billed-Public Auth.WW Volume Y Y COMM 7/17/2015 14:25
SHARE 99056000 1/1/1901 A WW Volume Billed-Multi Family WW Volume Y Y COMM 7/17/2015 14:25
SHARE 99062000 1/1/1901 A Active Wastewtr Cust-Residnt'l Active Was Y Y COMM 7/17/2015 14:25
SHARE 99063000 1/1/1901 A Active Wastewtr Cust-Commerc'l Active Was Y Y COMM 7/17/2015 14:25
SHARE 99064000 1/1/1901 A Active Wastewtr Cust-Industr'l Active Was Y Y COMM 7/17/2015 14:25
SHARE 99065000 1/1/1901 A Active Wastewtr Cust-Pub Auth Active Was Y Y COMM 7/17/2015 14:25
SHARE 99066000 1/1/1901 A Active Wastewtr Cust-Multi-Fam Active Was Y Y COMM 7/17/2015 14:25
SHARE 99076000 1/1/1901 A Shares of Common Stock Shares of Y Y COMM 7/17/2015 14:25
SHARE 99080000 1/1/1901 A Head count Head count Y Y COMM 7/17/2015 14:25
SHARE 99081000 1/1/1901 A Head Count - addition Head Count Y Y COMM 7/17/2015 14:25
SHARE 99082000 1/1/1901 A Head Count - reduction Head Count Y Y COMM 7/17/2015 14:25
SHARE 99083000 1/1/1901 A Capitalization Capitaliza Y Y COMM 7/17/2015 14:25
SHARE 99084000 1/1/1901 A Non Expense Non Expens Y Y COMM 7/17/2015 14:25
SHARE 99085000 1/1/1901 A CCB Support CCB Suppor Y Y COMM 7/17/2015 14:25
SHARE 99100000 1/1/1901 A Tax Rate: State-Current Tax Rate:Y Y COMM 7/17/2015 14:25
SHARE 99101000 1/1/1901 A Tax Rate: State-Defd-Reg Tax Rate:Y Y COMM 7/17/2015 14:25
SHARE 99102000 1/1/1901 A Tax Rate: State-Defd-NonReg Tax Rate:Y Y COMM 7/17/2015 14:25
SHARE 99103000 1/1/1901 A Tax Rate: Federal-Curr Tax Rate:Y Y COMM 7/17/2015 14:25
SHARE 99104000 1/1/1901 A Tax Rate: Fed-Defd-Reg Tax Rate:Y Y COMM 7/17/2015 14:25
SHARE 99105000 1/1/1901 A Tax Rate: Fed-Defd-NonReg Tax Rate:Y Y COMM 7/17/2015 14:25
SHARE 99106000 1/1/1901 A Tax Rate: Gross Recpts Tax Rate:Y Y COMM 7/17/2015 14:25
SHARE 99107000 1/1/1901 A Mid-Atl Salary Alloc Portion Mid-Atl Sa Y Y COMM 7/17/2015 14:25
SHARE 99108000 1/1/1901 A Mid-Atl G&A Alloc Portion Mid-Atl G&Y Y COMM 7/17/2015 14:25
SHARE 99109000 1/1/1901 A Number of PC Workstations Number of Y Y COMM 7/17/2015 14:25
SHARE 99110000 1/1/1901 A # of Employees - Bargaining # of Emplo Y Y COMM 7/17/2015 14:25
SHARE 99111000 1/1/1901 A # of Employees - Non-Bargain'g # of Emplo Y Y COMM 7/17/2015 14:25
SHARE 99112000 1/1/1901 A # of 401k Partic's - Bargaing # of 401k Y Y COMM 7/17/2015 14:25
SHARE 99113000 1/1/1901 A # of 401k Partic's - NonBarg'g # of 401k Y Y COMM 7/17/2015 14:25
SHARE 99114000 1/1/1901 A BU Factor: M&S Fee Method A BU Factor:Y Y COMM 7/17/2015 14:25
SHARE 99115000 1/1/1901 A BU Factor: M&S Fee Method B BU Factor:Y Y COMM 7/17/2015 14:25
SHARE 99116000 1/1/1901 A BU Factor: M&S Fee Method C BU Factor:Y Y COMM 7/17/2015 14:25
SHARE 99117000 1/1/1901 A BU Factor: M&S Fee Method D BU Factor:Y Y COMM 7/17/2015 14:25
SHARE 99118000 1/1/1901 A BU Factor: M&S Fee Method E BU Factor:Y Y COMM 7/17/2015 14:25
SHARE 99119000 1/1/1901 A BU Factor: M&S Fee Method F BU Factor:Y Y COMM 7/17/2015 14:25
SHARE 99120000 1/1/1901 A Cap Ovhd Spending by Pool Unit Cap Ovhd S Y Y COMM 7/17/2015 14:25
SHARE 99121000 1/1/1901 A CWIP Spending Fcst by Unit CWIP Spend Y Y COMM 7/17/2015 14:25
SHARE 99122000 1/1/1901 A Ovhd Absorp Rate by Pool Unit Ovhd Absor Y Y COMM 7/17/2015 14:25
SHARE 99123000 1/1/1901 A Tax Rate: Federal-Curr (Loss)Tax Rate:Y Y COMM 7/17/2015 14:25
SHARE 99124000 1/1/1901 A Tax Rate: Fed-Defd-Reg (Loss)Tax Rate:Y Y COMM 7/17/2015 14:25
SHARE 99125000 1/1/1901 A Tax Rate: Fed-Defd-NReg (Loss)Tax Rate:Y Y COMM 7/17/2015 14:25
SHARE 99126000 1/1/1901 A Predicted Fringe Benefit Costs Predicted Y Y COMM 7/17/2015 14:25
SHARE 99127000 1/1/1901 A Predicted M&S G&A Non-pool Predicted Y Y COMM 7/17/2015 14:25
SHARE 99128000 1/1/1901 A Mid-Atlantic M&S Alloc Factor Mid-Atlant Y Y COMM 7/17/2015 14:25
SHARE 99131000 1/1/1901 A Clearing Fringe and GnA Accts Clearing F Y Y COMM 7/17/2015 14:25
SHARE 99132000 1/1/1901 A Clearing Dept 950 Life Ins Clearing D Y Y COMM 7/17/2015 14:25
SHARE 99201000 1/1/1901 A Number of Customers Number of Y Y COMM 7/17/2015 14:25
SHARE 99202000 1/1/1901 A Water Prod/Sys Draft(MG)Water Prod Y Y COMM 7/17/2015 14:25
SHARE 99203000 1/1/1901 A Non Revenue Water(MG)Non Revenu Y Y COMM 7/17/2015 14:25
SHARE 99204000 1/1/1901 A Avg Rate ($/MG)Avg Rate (Y Y COMM 7/17/2015 14:25
SHARE 99205000 1/1/1901 A Billed Revenue Billed Rev Y Y COMM 7/17/2015 14:25
SHARE 99206000 1/1/1901 A Cash Collections Cash Colle Y Y COMM 7/17/2015 14:25
SHARE 99210000 1/1/1901 A # of Employees-Total # of Emplo Y Y COMM 7/17/2015 14:25
SHARE 99211000 1/1/1901 A # of Employees-Prod # of Emplo Y Y COMM 7/17/2015 14:25
SHARE 99212000 1/1/1901 A # of Employees-T&D # of Emplo Y Y COMM 7/17/2015 14:25
SHARE 99213000 1/1/1901 A # of Employees-Customer Care # of Emplo Y Y COMM 7/17/2015 14:25
SHARE 99214000 1/1/1901 A # of Employees-Admin # of Emplo Y Y COMM 7/17/2015 14:25
SHARE 99215000 1/1/1901 A # of Employees-ST/LT/FMLA # of Emplo Y Y COMM 7/17/2015 14:25
SHARE 99216000 1/1/1901 A # of Employees-Temporary # of Emplo Y Y COMM 7/17/2015 14:25
SHARE 99217000 1/1/1901 A Number of Empl - Workers Comp Number of Y Y COMM 7/17/2015 14:25
SUZ-W-20-02
IPUC DR 2
Attachment
Page 31 of 32
SUEZ Water Idaho
Case No. SUZ-W-20-02
SetID Account Eff Date Status Descr Short Desc Account Type Acct Code Sync Date Time
SHARE 99221000 1/1/1901 A Change in FTEs-New Hires Change in Y Y COMM 7/17/2015 14:25
SHARE 99222000 1/1/1901 A Change in FTEs-Terminations Change in Y Y COMM 7/17/2015 14:25
SHARE 99223000 1/1/1901 A Change in FTEs-Retirements Change in Y Y COMM 7/17/2015 14:25
SHARE 99224000 1/1/1901 A Change in FTEs-Resignations Change in Y Y COMM 7/17/2015 14:25
SHARE 99225000 1/1/1901 A Change in FTEs- Transfer Ins Change in Y Y COMM 7/17/2015 14:25
SHARE 99226000 1/1/1901 A Change in FTEs-Transfer Outs Change in Y Y COMM 7/17/2015 14:25
SHARE 99241000 1/1/1901 A Purchased Water - Volume Purchased Y Y COMM 7/17/2015 14:25
SHARE 99242000 1/1/1901 A Purchased Water - Unit Price Purchased Y Y COMM 7/17/2015 14:25
SHARE 99251000 1/1/1901 A Electricity - Kwh/MG Electricit Y Y COMM 7/17/2015 14:25
SHARE 99252000 1/1/1901 A Electricity UnitP ($/Kwh)-Gen Electricit Y Y COMM 7/17/2015 14:25
SHARE 99253000 1/1/1901 A Electricity UnitP ($/Kwh)-Dist Electricit Y Y COMM 7/17/2015 14:25
SHARE 99254000 1/1/1901 A Electricity Unit P ($/Kwh)-Oth Electricit Y Y COMM 7/17/2015 14:25
SHARE 99255000 1/1/1901 A Electricity - # of day Jet Fu Electricit Y Y COMM 7/17/2015 14:25
SHARE 99261000 1/1/1901 A Composite Depreciation Rate Composite Y Y COMM 7/17/2015 14:25
SHARE 99501000 1/1/1901 A CS Billing Meter Readings CS Billing Y Y COMM 7/17/2015 14:25
SHARE 99502000 1/1/1901 A CS Billing Water Installs CS Billing Y Y COMM 7/17/2015 14:25
SHARE 99503000 1/1/1901 A CS Billing Meter Upgrades CS Billing Y Y COMM 7/17/2015 14:25
SHARE 99504000 1/1/1901 A CS Billing Routine OT Hours CS Billing Y Y COMM 7/17/2015 14:25
SHARE 99505000 1/1/1901 A CS Billing Emergency OT Hours CS Billing Y Y COMM 7/17/2015 14:25
SHARE 99801000 1/1/1901 A Reserve on receivables & benef Reserve on Y Y COMM 7/17/2015 14:25
SHARE 99802000 1/1/1901 A Current tax cash flow Current ta Y Y COMM 7/17/2015 14:25
SHARE 99803000 1/1/1901 A Change in working capital Change in Y Y COMM 7/17/2015 14:25
SHARE 99804000 1/1/1901 A CAPEX (Maintenance)CAPEX (Mai Y Y COMM 7/17/2015 14:25
SHARE 99805000 1/1/1901 A Dispos of tang & intang assets Dispos of Y Y COMM 7/17/2015 14:25
SHARE 99806000 1/1/1901 A Disposal of financial assets Disposal o Y Y COMM 7/17/2015 14:25
SHARE 99807000 1/1/1901 A Dividends to Suez Environment Dividends Y Y COMM 7/17/2015 14:25
SHARE 99808000 1/1/1901 A Capital increase Capital in Y Y COMM 7/17/2015 14:25
SHARE 99809000 1/1/1901 A CAPEX (expansion)CAPEX (exp Y Y COMM 7/17/2015 14:25
SHARE 99810000 1/1/1901 A Other deferred & intangibles Other defe Y Y COMM 7/17/2015 14:25
SHARE 99811000 1/1/1901 A Financial Investments Financial Y Y COMM 7/17/2015 14:25
SHARE 99812000 1/1/1901 A Net Financial Expenses Net Financ Y Y COMM 7/17/2015 14:25
SHARE 99813000 1/1/1901 A Restructuring Restructur Y Y COMM 7/17/2015 14:25
SHARE 99814000 1/1/1901 A Dividends from Unconsol Subs Dividends Y Y COMM 7/17/2015 14:25
SHARE 99815000 1/1/1901 A Change in Accounts Receivable Change in Y Y COMM 7/17/2015 14:25
SHARE 99816000 1/1/1901 A Change in Accounts Payable Change in Y Y COMM 7/17/2015 14:25
SHARE 99817000 1/1/1901 A Change in Oth Working Capital Change in Y Y COMM 7/17/2015 14:25
SHARE 99818000 1/1/1901 A Dividend income Dividend i Y Y COMM 7/17/2015 14:25
SHARE 99819000 1/1/1901 A Interest Paid on Net Debt Interest P Y Y COMM 7/17/2015 14:25
SHARE 99820000 1/1/1901 A Other Financial Assets Other Fina Y Y COMM 7/17/2015 14:25
SHARE 99821000 1/1/1901 A Dividends to Minority Interest Dividends Y Y COMM 7/17/2015 14:25
SHARE 99910000 1/1/1901 A Stat – Inventory Clearance Stat – Inv Y Y COMM 7/17/2015 14:25
SHARE 99910001 1/1/1901 A M&S Corp Dept Office COO 401 M&S Corp D Y Y COMM 7/17/2015 14:25
SHARE 99910002 1/1/1901 A M&S Corp Dept Comm Dev 435 M&S Corp D Y Y COMM 7/17/2015 14:25
SHARE 99910003 1/1/1901 A M&S Corp Dept Procurement 445 M&S Corp D Y Y COMM 7/17/2015 14:25
SHARE 99910004 1/1/1901 A M&S Corp Dept Legal 610 M&S Corp D Y Y COMM 7/17/2015 14:25
SHARE 99910005 1/1/1901 A M&S Corp Dept Insurance 611 M&S Corp D Y Y COMM 7/17/2015 14:25
SHARE 99910006 1/1/1901 A M&S Corp Dept Ext Affairs 705 M&S Corp D Y Y COMM 7/17/2015 14:25
SHARE 99910007 1/1/1901 A M&S Corp Dept Off Supp&Fac 410 M&S Corp D Y Y COMM 7/17/2015 14:25
SHARE 99910008 1/1/1901 A M&S Corp Dept Capital Mgmt 205 M&S Corp D Y Y COMM 7/17/2015 14:25
SHARE 99910009 1/1/1901 A M&S Corp Dept EH & S 210 M&S Corp D Y Y COMM 7/17/2015 14:25
SHARE 99910010 1/1/1901 A M&S Corp Dept Tech Service 245 M&S Corp D Y Y COMM 7/17/2015 14:25
SHARE 99910011 1/1/1901 A M&S Corp Dept Tech Serv CA 246 M&S Corp D Y Y COMM 7/17/2015 14:25
SHARE 99910012 1/1/1901 A M&S Corp Dept Op Supp Qual 255 M&S Corp D Y Y COMM 7/17/2015 14:25
SHARE 99910013 1/1/1901 A M&S Corp Dept Corp Comm 405 M&S Corp D Y Y COMM 7/17/2015 14:25
SHARE 99910014 1/1/1901 A M&S Corp Dept HR Corp 415 M&S Corp D Y Y COMM 7/17/2015 14:25
SHARE 99910015 1/1/1901 A M&S Corp Dept HR - SS 416 M&S Corp D Y Y COMM 7/17/2015 14:25
SHARE 99910016 1/1/1901 A M&S Corp Dept HR - CA 418 M&S Corp D Y Y COMM 7/17/2015 14:25
SHARE 99910017 1/1/1901 A M&S Corp Dept Payroll 515 M&S Corp D Y Y COMM 7/17/2015 14:25
SHARE 99910018 1/1/1901 A M&S Corp Dept IT - CA 426 M&S Corp D Y Y COMM 7/17/2015 14:25
SHARE 99910019 1/1/1901 A M&S Corp Dept Gen Accting 500 M&S Corp D Y Y COMM 7/17/2015 14:25
SUZ-W-20-02
IPUC DR 2
Attachment
Page 32 of 32
SUEZ Water Idaho
Case No. SUZ-W-20-02
SetID Account Eff Date Status Descr Short Desc Account Type Acct Code Sync Date Time
SHARE 99910021 1/1/1901 A M&S Corp Dept Taxes 520 M&S Corp D Y Y COMM 7/17/2015 14:25
SHARE 99910022 1/1/1901 A M&S Corp Dept Fin Plan 530 M&S Corp D Y Y COMM 7/17/2015 14:25
SHARE 99910023 1/1/1901 A M&S Corp Dept Intern Audit 535 M&S Corp D Y Y COMM 7/17/2015 14:25
SHARE 99910024 1/1/1901 A M&S Corp Dept Treasury 605 M&S Corp D Y Y COMM 7/17/2015 14:25
SHARE 99910025 1/1/1901 A M&S ES Dept Off of Pres 402 M&S ES Dep Y Y COMM 7/17/2015 14:25
SHARE 99910026 1/1/1901 A M&S ES Dept Legal 610 M&S ES Dep Y Y COMM 7/17/2015 14:25
SHARE 99910027 1/1/1901 A M&S ES Dept EH&S 210 M&S ES Dep Y Y COMM 7/17/2015 14:25
SHARE 99910028 1/1/1901 A M&S ES Dept Ops Services 250 M&S ES Dep Y Y COMM 7/17/2015 14:25
SHARE 99910029 1/1/1901 A M&S ES Dept HR 415 M&S ES Dep Y Y COMM 7/17/2015 14:25
SHARE 99910030 1/1/1901 A M&S ES Dept Cont&Admin Sup 580 M&S ES Dep Y Y COMM 7/17/2015 14:25
SHARE 99910031 1/1/1901 A M&S ES Dept Fin Plan 530 M&S ES Dep Y Y COMM 7/17/2015 14:25
SHARE 99910032 1/1/1901 A M&S Reg Dept Off of Pres 402 M&S Reg De Y Y COMM 7/17/2015 14:25
SHARE 99910033 1/1/1901 A M&S Reg Dept Legal 610 M&S Reg De Y Y COMM 7/17/2015 14:25
SHARE 99910034 1/1/1901 A M&S Reg Dept EH & S 210 M&S Reg De Y Y COMM 7/17/2015 14:25
SHARE 99910035 1/1/1901 A M&S Reg Dept Rev Mgmt 460 M&S Reg De Y Y COMM 7/17/2015 14:25
SHARE 99910036 1/1/1901 A M&S Reg Dept Customer Care 455 M&S Reg De Y Y COMM 7/17/2015 14:25
SHARE 99910037 1/1/1901 A M&S Reg Dept HR 415 M&S Reg De Y Y COMM 7/17/2015 14:25
SHARE 99910038 1/1/1901 A M&S Reg Dept Fin Plan 530 M&S Reg De Y Y COMM 7/17/2015 14:25
SHARE 99910039 1/1/1901 A M&S Reg Dept Reg Business 800 M&S Reg De Y Y COMM 7/17/2015 14:25
SHARE 99910040 1/1/1901 A 1/3 Prior Year Assets 1/3 Prior Y Y COMM 8/5/2015 15:44
SHARE 99910041 1/1/1901 A 1/3 Prior Year Revenue 1/3 Prior Y Y COMM 8/5/2015 15:45
SHARE 99910042 1/1/1901 A 1/3 Prior Year Labor 1/3 Prior Y Y COMM 8/5/2015 15:46
SHARE 99910043 1/1/1901 A M&S Corp Dept IT Servc Del 425 M&S Corp D Y Y COMM 11/4/2015 8:36
SHARE 99910044 1/1/1901 A M&S ES Dept OOps Mgmt 299 M&S ES Dep Y Y COMM 11/4/2015 8:36
SHARE 99910045 1/1/1901 A M&S ES Dept Ops Mgmt 299 M&S ES Dep Y Y COMM 11/5/2015 9:19
SHARE 99910046 1/1/1901 A M&S Corp Dept IT SRV DEL 425 M&S Corp D Y Y COMM 11/5/2015 9:20
SHARE 99910047 1/1/1901 A M&S Corp Dept Fed Svcs 436 M&S Corp D Y Y COMM 10/27/2016 11:10
SHARE 99910048 1/1/1901 A 3 Factor BU Total 3 Factor B Y Y COMM 11/4/2015 8:36
SHARE 99910049 1/1/1901 A M&S Reg Dept Treasury 605 M&S Reg De Y Y COMM 2/27/2017 20:30
SHARE 99910050 1/1/1901 A M&S ES Dept Treasury 605 M&S ES Dep Y Y COMM 2/27/2017 20:46
SHARE 99910051 1/1/1901 A Fringe Capex Percentage Fringe Cap Y Y COMM 11/4/2015 8:36
SHARE 99910052 1/1/1901 A Fringe OPEX Percentage Fringe OPE Y Y COMM 11/4/2015 8:36
SHARE 99910053 1/1/1901 A Fringe Deferred Percentage Fringe Def Y Y COMM 11/4/2015 8:36
SHARE 99910054 1/1/1901 A Fringe OPEX Percentage In Fringe OPE Y Y COMM 11/4/2015 8:36
SHARE 99910055 1/1/1901 A Trans Capex Percentage Trans Cape Y Y COMM 11/4/2015 8:36
SHARE 99910056 1/1/1901 A Trans Opex Percentage Trans Opex Y Y COMM 11/4/2015 8:36
SHARE 99910057 1/1/1901 A Trans Deferred Percentage Trans Defe Y Y COMM 11/4/2015 8:36
SHARE 99910058 1/1/1901 A Vehicle Clearing Stat Vehicle Cl Y Y COMM 11/4/2015 8:36
SHARE 99910059 1/1/1901 A Fringe Same BU OpEX Fringe Sam Y Y COMM 11/4/2015 8:36
SHARE 99910060 1/1/1901 A Fringe Clearing Fringe Cle Y Y COMM 11/4/2015 8:36
SHARE 99910061 1/1/1901 A M&S Reg Dept Communication 405 M&S Reg De Y Y COMM 2/27/2017 20:56
SHARE 99910062 1/1/1901 A M&S Reg Dept IT Depr 427 M&S Reg De Y Y COMM 2/27/2017 21:32
SHARE 99910063 1/1/1901 A M&S Corp Dept Office LI 411 M&S Corp D Y Y COMM 2/28/2017 8:18
SHARE 99910099 1/1/1901 A M&S Department Factors M&S Dept Y Y COMM 4/25/2017 16:40
SHARE 99998000 1/1/1901 A Do Not Use (Elim Only)PLACEHOLDR Y E N COMM 9/11/2015 10:47
SUZ-W-20-02 IPUC DR 4 Page 1 of 4
SUEZ WATER IDAHO INC. CASE SUZ-W-20-02
FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF
Preparer/Sponsoring Witness: M. Zerhouni

REQUEST NO. 4:
Please provide the total amount that the Company spent on the following activities for 2019 and 2020 to date, and show how the Company allocated the amounts between its operating division and the rest of the Company and its subsidiaries:
a. The Company‘s annual report;
b. Rating agencies;
c. All software or information system-related issues;
d. Board of Directors compensation, travel expenses, and meeting expenses;
e. Travel and training for all shared executives of SUEZ NA and affiliates;
f. Insurance coverage;
g. Overhead items including utilities , property taxes, security services, and other corporate headquarter
expenses; and
h. All other allocated or shared expenses.

RESPONSE NO. 4: SUEZ Water Management & Services Inc. (“M&S”) allocates shared expenses from Corporate M&S and Regulated M&S to SUEZ Water Idaho Inc. (“SWID”) and other business units through the allocation of M&S fee based on the 3 Factor
Formula net of capitalization as applicable to each department.
SUZ-W-20-02 IPUC DR 4 Page 2 of 4

a. SWID financial information is included in SUEZ Water Resources LLC (“SWR”) annual audited financial
statements. The total cost of SWR’s audited consolidated financial statements is allocated to SWID using the three-
factor formula:

b. Ratings agencies cost is allocated to SWID using the three-factor formula:
Jan-Sept 2020
Activity Total
Suez Water
Idaho Inc.
Other Business
Units
b.

c. Software, information systems, and related costs are allocated to SWID using the three-factor formula:

Jan-Dec 2019 Jan-Sept 2020
Activity Total
Suez Water Business Suez Water Other Business
c. 29,185,939 1,495,066 27,690,873 19,105,962 920,257 18,185,705
d. The Board of Directors compensation, travel expenses and meeting expenses are allocated to SWID using the three-factor formula:
Jan-Dec 2019 Jan-Sept 2020
Jan-Dec 2019 Jan-Sept 2020
Activity Total
Suez Water
Idaho Inc.
Other Business
Units Total
Suez Water
Idaho Inc.
Other Business
Units
a. 674,075 38,654 635,421 385,043 21,190 363,853
SUZ-W-20-02 IPUC DR 4 Page 3 of 4
Activity Total
Suez Water
Idaho Inc.
Other Business
Units Total
Suez Water
Idaho Inc.
Other Business
Units
d.

e. Travel and training for all shared executives of SUEZ NA and affiliates is allocated to SWID using the three factor formula:
Jan-Dec 2019 Jan-Sept 2020
Activity Total
Suez Water
Idaho Inc.
Other Business
Units Total
Suez Water
Idaho Inc.
Other Business
Units
e.

f. Insurance costs for auto liability and worker’s compensation are allocated directly to SWID and all other business
units. Auto liability is allocated based on the number of vehicles and worker’s compensation is allocated based on
payroll costs of each business unit. General liability and property insurance costs are allocated as part of M&S fees using the three-factor formula.
Jan-Dec 2019 Jan-Sept 2020
Activity Total
Suez Water Other Business Suez Water Business
f. - Auto Liability & Worker's 751,560 72,681 678,879 527,968 54,876 473,092

SUZ-W-20-02 IPUC DR 4 Page 4 of 4

Jan-Dec 2019 Jan-Sept 2020
Activity Total
Suez
Water Business Suez Water Other Business
f. - General
Liability &
1,723,513 98,833 1,624,680 1,302,371 71,672 1,230,699

g. Corporate headquarter expenses including utilities, property taxes and security services are allocated first to all M&S departments based on the headcount and then to SWID and other business units using the three-factor formula:
Jan-Dec 2019 Jan-Sept 2020
Activity Total
Suez Water
Idaho Inc.
Other
Business Units Total
Suez Water
Idaho Inc.
Other
Business Units
g. 3,366,479 123,721 3,242,758 1,905,489 68,388 1,837,101
h. The remainder of the shared costs are allocated to SWID and other business using the three-factor formula:
Jan-Dec 2019 Jan-Sept 2020
Activity Total
Suez Water Business Suez Water Business
h. 44,681,166 2,056,257 42,624,909 32,481,200 1,419,854 31,061,346

SUZ-W-20-02 IPUC DR 5 Page 1 of 2
SUEZ WATER IDAHO INC. CASE SUZ-W-20-02
FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF
Preparer/Sponsoring Witness: C. Cooper

REQUEST NO. 5:
Please provide a matrix identifying the major capital expenditure approval levels that includes the dollar level of authorization by employee title, division, and company. Please include within your response the dollar level at which the individual capital expenditures require approval by the Board of Directors.
RESPONSE NO. 5: The following matrix shows capital approval level authorities.
Authority Limit Title Division Company
Engineering Idaho Inc. Management &
Thompson Manager, Vice Idaho Inc. Management &
Capital
Planning and
Management &
Services Inc.
Bouichou Officer Management &
(Utility Division).
Dickerson Management &
Officer America Management &
(SUEZ North America)
SUZ-W-20-02 IPUC DR 5 Page 2 of 2
Executive America Management &

SUZ-W-20-02 IPUC DR 7
Page 1of 1
SUEZ WATER IDAHO INC. CASE SUZ-W-20-02
FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF
Preparer/Sponsoring Witness: C. Cooper

REQUEST NO. 7:
Please provide a schedule of all additions and retirements to Plant in Service since the beginning of 2015, including installation date, account, installed cost, and estimated depreciable life.
RESPONSE NO. 7: Please see the attached file with the information requested. Prior to October 2015, plant additions and retirements were tracked in PeopleSoft Asset
Management System. In October 2015, the Company implemented Powerplan Asset
Management System. The Information from both systems for the appropriate time period is provided in the attachment. The existing depreciation rate and life are provided on a separate tab in the attachment
for each depreciation group.

CASE NO. SUZ-W-20-02

Response No. 7

Excel Spreadsheet Provided Separately As:

“Request No 7 Attachment file as excel.xlsx”

SUZ-W-20-02 IPUC DR 8
Page 1 of 1
SUEZ WATER IDAHO INC. CASE SUZ-W-20-02
FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF
Preparer/Sponsoring Witness: J. Cary

REQUEST NO. 8:
Please provide all journal entries related to additions and retirements to Plant in Service since the beginning of 2015.
RESPONSE NO. 8: Please find the attached file, which includes utility plant in service additions and retirements from beginning of 2015 through the end of September 2020 net to a total of $119,521,831.

In October 2015, the Company implemented the PowerPlan asset management system as well as PeopleSoft 9.2. Prior period accounting transactions through September 2015 are reflected as conversion
“CNV” journal entries on worksheet Journal Entries 2015 - Sep 2020 and reflect
transactions that took place during early 2015, prior to the system implementation. These journal entries reflected in the prior format with additional detail are shown on worksheet 2015 Jan-Sep CNV JE Detail of the attached file.

CASE NO. SUZ-W-20-02

Response No. 8

Excel Spreadsheet Provided Separately As:

“Request No 8 Attachment file as excel.xlsx”
SUZ-W-20-02 IPUC DR 9
Page 1 of 1
SUEZ WATER IDAHO INC. CASE SUZ-W-20-02
FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF
Preparer/Sponsoring Witness: J. Cary

REQUEST NO. 9:
Please provide an analysis of any sales of land and/or plant for the years 2017 - 2020 to date, if any. Please show gains, losses, and supporting documentation including accounting entries for removal of items from rate base.
RESPONSE NO. 9: There were three parcels of land sold during 2017 to 2020 to date; they include two older well lots in the Sunset West Subdivision with proceeds of $1,000, Willow Lane for $19,895, and Cartwright Tank lot for $3,500. These properties had no value on the
Company’s books because they were deeded to the Company as part of an easement.
The Company utilizes the group depreciation method. Cost of removal and salvage proceeds derive to account 10810 and are recorded against the asset depreciation group and not individual assets. Assets salvage proceeds post to the new asset replacement
project if the original asset project is no longer in utility plant.
Please see the attachment for supporting entries.
SUZ-W-20-02IPUC DR 9Attachment1 of 4
Line No.Business Unit Journal Line #OU Acct
Cost
Element Department Project Work Order NOTES Monetary Amount User Book Code Date Journal Line Description Reference Journal Header Description
1 00060 MIS_CASH60 36 9960 71200422 000 Land - Sunset West (500.00) RMENON COMM 2018-04-15 AGUIRRE LAWN CARE QUIT CLAIM To Record April 2018, Non-CC&B cash200060MIS_CASH60 6 9960 71200422 000 Land - Sunset West (500.00) RMENON COMM 2018-06-15 CAROL J KREIZENBECK PARCEL R82 To Record June 2018, Non-CC&B cash
3 00060 MIS_CASH60 23 9960 71200422 000 Land - Willow Lane (18,895.00) RMENON COMM 2018-08-15 TITLE ONE 5191 W WIL To Record August 2018, Non-CC&B cash
4 00060 MIS_CASH60 24 9960 71200422 000 Land - Willow Lane (ea (1,000.00) RMENON COMM 2018-08-15 SIRP LLC WILLOW LAN To Record August 2018, Non-CC&B cash500060MIS_CASH60 13 9960 71200422 000 Land - Cartwright (3,500.00) RMENON COMM 2020-03-15 RYAN YATES CARTRIGHT CARTRIGHT To Record Non-CC&B cash for March 20206SALVAGE
7 00060 MIS_CASH60 6 9960 18404000 651001 000 CYYG501_060 CYYG501_060_001 Meters (476.43) AELNAHRA COMM 2017-02-15 PACIFIC RECYCLING To Record February, 2017 Non-CC&B Cash
8 00060 MIS_CASH60 5 9960 18404000 651001 000 CYYG502_060 CYYG502_060_001 Meters (2,299.00) AELNAHRA COMM 2017-02-15 PACIFIC RECYCLING To Record February, 2017 Non-CC&B Cash900060MIS-CASH60 4 9960 18404000 651001 000 C16C526_060 C16C526_060_001 Generator (19,500.00) AELNAHRA COMM 2017-03-15 W I CONSTRUCTION C16C526 To Record March, 2017 Non-CC&B Cash1000060MIS-CASH60 11 9960 18404000 651001 000 C16K005_060 C16K005_060_003 Shop tools - Misc (709.00) AELNAHRA COMM 2017-03-15 BRIAN TUCKER C16K005-06 To Record March, 2017 Non-CC&B Cash1100060MIS-CASH60 12 9960 18404000 651001 000 C16K005_060 C16K005_060_003 Shop tools - Misc (139.99) AELNAHRA COMM 2017-03-15 SCOTT FRISBEE C16K005-06 To Record March, 2017 Non-CC&B Cash
12 00060 MIS-CASH60 13 9960 18404000 651001 000 C16K005_060 C16K005_060_003 Shop tools - Misc (21.40) AELNAHRA COMM 2017-03-15 JUSTY THOMA C16K005-06 To Record March, 2017 Non-CC&B Cash1300060MIS-CASH60 14 9960 18404000 651001 000 C16K005_060 C16K005_060_003 Shop tools - Misc (20.00) AELNAHRA COMM 2017-03-15 STACY STUART C16K005-06 To Record March, 2017 Non-CC&B Cash1400060MIS-CASH60 42 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services (405.88) AELNAHRA COMM 2017-03-15 PACIFIC STEEL & RECYCLING CYYF501_06 To Record March, 2017 Non-CC&B Cash1500060MIS-CASH60 43 9960 18404000 651001 000 CYYG502_060 CYYG502_060_001 Meters (1,859.00) AELNAHRA COMM 2017-03-15 PACIFIC STEEL & RECYCLING CYYG502_06 To Record March, 2017 Non-CC&B Cash
16 00060 MIS_CASH60 3 9960 18404000 651001 000 C16B505_060 C16B505_060_001 Membranes (48.30) AELNAHRA COMM 2017-04-15 Recycling C163505_06 To Record April, 2017 Non-CC&B cash1700060MIS_CASH60 12 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services (331.50) AELNAHRA COMM 2017-04-15 PACIFIC STEEL& RECYCLING CYYF501-06 To Record April, 2017 Non-CC&B cash1800060MIS_CASH60 11 9960 18404000 651001 000 CYYG502_060 CYYG502_060_001 Meters (1,756.70) AELNAHRA COMM 2017-04-15 PACIFIC STEEL& RECYCLING CYYG502-06 To Record April, 2017 Non-CC&B cash1900060MIS_CASH60 33 9960 18404000 712112 000 C17B503_060 C17B503_060_001 PneumtcBttrflyVlvs (364.80) RMENON COMM 2017-05-15 PACIFIC STEEL & RECYCLING C17B503 To Record May, 2017 Non-CC&B cash
20 00060 MIS_CASH60 42 9960 18404000 712112 000 CYYF501_060 CYYF501_060_001 Services (549.54) RMENON COMM 2017-05-15 PACIFIC STEEL & RECYCLING CYYF501_06 To Record May, 2017 Non-CC&B cash2100060MIS_CASH60 43 9960 18404000 712112 000 CYYG502_060 CYYG502_060_001 Meters (2,926.00) RMENON COMM 2017-05-15 PACIFIC STEEL & RECYCLING CYYG502_06 To Record May, 2017 Non-CC&B cash2200060MIS_CASH60 25 9960 18404000 651001 000 C16C528_060 C16C528_060_001 Generator (13,000.00) RMENON COMM 2017-06-15 SMALL BUTTE CONSTRUCTION To Record June, 2017 Non-CC&B cash2300060MIS_CASH60 70 9960 18404000 712112 000 CYYF501_060 CYYF501_060_001 Services (405.88) RMENON COMM 2017-06-15 PACIFIC STEEL RECYCLING SCRAP IRON To Record June, 2017 Non-CC&B cash
24 00060 MIS_CASH60 32 9960 18404000 712112 000 CYYF501_060 CYYF501_060_001 Services (394.83) RMENON COMM 2017-06-15 PACIFIC STEEL RECYCLING SCRAP IRON To Record June, 2017 Non-CC&B cash2500060MIS_CASH60 71 9960 18404000 712112 000 CYYG502_060 CYYG502_060_001 Meters (3,740.00) RMENON COMM 2017-06-15 PACIFIC STEEL RECYCLING SCRAP BRAS To Record June, 2017 Non-CC&B cash2600060MIS_CASH60 33 9960 18404000 712112 000 CYYG502_060 CYYG502_060_001 Meters (2,442.00) RMENON COMM 2017-06-15 PACIFIC STEEL RECYCLING SCRAP BRAS To Record June, 2017 Non-CC&B cash2700060MIS_CASH60 53 9960 18404000 712112 000 CYYF501_060 CYYF501_060_001 Services (499.82) RMENON COMM 2017-07-15 PACIFIC STEEL RECYCLING RECYCLING To Record July, 2017 Non-CC&B cash
28 00060 MIS_CASH60 54 9960 18404000 712112 000 CYYG502_060 CYYG502_060_001 Meters (5,841.00) RMENON COMM 2017-07-15 PACIFIC STEEL RECYCLING RECYCLING To Record July, 2017 Non-CC&B cash
29 00060 MIS_CASH60 53 9960 18404000 712112 000 CYYF501_060 CYYF501_060_001 Services (836.00) RMENON COMM 2017-08-15 PACIFIC STEEL & RECYCLING CYYF501_06 To Record August, 2017 Non-CC&B cash3000060MIS_CASH60 54 9960 18404000 712112 000 CYYG502_060 CYYG502_060_001 Meters (3,031.00) RMENON COMM 2017-08-15 PACIFIC STEEL & RECYCLING CYYG502_06 To Record August, 2017 Non-CC&B cash3100060MIS_CASH60 29 9960 18404000 651001 000 C17K502_060 C17K502_060_004 Fence (416.07) RMENON COMM 2017-09-15 BRIAN TUCKER EMPLOYEE S To Record September, 2017 Non-CC&B cash
32 00060 MIS_CASH60 34 9960 18404000 651001 000 C17K502_060 C17K502_060_006 Pumps (229.42) RMENON COMM 2017-09-15 PHIL CANOY EMPLOYEE S To Record September, 2017 Non-CC&B cash
33 00060 MIS_CASH60 31 9960 18404000 651001 000 C17K502_060 C17K502_060_006 Pumps (186.65) RMENON COMM 2017-09-15 BRIAN TUCKER EMPLOYEE S To Record September, 2017 Non-CC&B cash3400060MIS_CASH60 33 9960 18404000 651001 000 C17K502_060 C17K502_060_006 Pumps (145.58) RMENON COMM 2017-09-15 PHIL CANOY EMPLOYEE S To Record September, 2017 Non-CC&B cash3500060MIS_CASH60 41 9960 18404000 651001 000 C17K502_060 C17K502_060_011 Pumps (406.33) RMENON COMM 2017-09-15 DENNIS FICKES EMPLOYEE S To Record September, 2017 Non-CC&B cash3600060MIS_CASH60 38 9960 18404000 651001 000 C17K502_060 C17K502_060_002 Safety Equipment (298.93) RMENON COMM 2017-09-15 PAUL JOZWIK EMPLOYEE S To Record September, 2017 Non-CC&B cash
37 00060 MIS_CASH60 27 9960 18404000 651001 000 C17K502_060 C17K502_060_002 Safety Equipment (117.14) RMENON COMM 2017-09-15 SCOTT FRISBEE EMPLOYEE S To Record September, 2017 Non-CC&B cash3800060MIS_CASH60 32 9960 18404000 651001 000 C17K502_060 C17K502_060_005 SCADA Radio transmitt (416.07) RMENON COMM 2017-09-15 BRIAN TUCKER EMPLOYEE S To Record September, 2017 Non-CC&B cash3900060MIS_CASH60 36 9960 18404000 651001 000 C17K502_060 C17K502_060_007 Shop tools - Misc (270.49) RMENON COMM 2017-09-15 STACY STUART EMPLOYEE S To Record September, 2017 Non-CC&B cash4000060MIS_CASH60 28 9960 18404000 651001 000 C17K502_060 C17K502_060_008 Shop tools - Misc (307.86) RMENON COMM 2017-09-15 SCOTT FRISBEE EMPLOYEE S To Record September, 2017 Non-CC&B cash
41 00060 MIS_CASH60 35 9960 18404000 651001 000 C17K502_060 C17K502_060_008 Shop tools - Misc (269.51) RMENON COMM 2017-09-15 STACY STUART EMPLOYEE S To Record September, 2017 Non-CC&B cash4200060MIS_CASH60 30 9960 18404000 651001 000 C17K502_060 C17K502_060_008 Shop tools - Misc (108.21) RMENON COMM 2017-09-15 BRIAN TUCKER EMPLOYEE S To Record September, 2017 Non-CC&B cash4300060MIS_CASH60 43 9960 18404000 651001 000 C17K502_060 C17K502_060_008 Shop tools - Misc (101.80) RMENON COMM 2017-09-15 DENNIS FICKES EMPLOYEE S To Record September, 2017 Non-CC&B cash4400060MIS_CASH60 37 9960 18404000 651001 000 C17K502_060 C17K502_060_008 Shop tools - Misc (35.00) RMENON COMM 2017-09-15 CULLEN RALEY EMPLOYEE S To Record September, 2017 Non-CC&B cash
45 00060 MIS_CASH60 42 9960 18404000 651001 000 C17K502_060 C17K502_060_009 Shop tools - Misc (406.31) RMENON COMM 2017-09-15 DENNIS FICKES EMPLOYEE S To Record September, 2017 Non-CC&B cash4600060MIS_CASH60 39 9960 18404000 651001 000 C17K502_060 C17K502_060_009 Shop tools - Misc (351.07) RMENON COMM 2017-09-15 PAUL JOZWIK EMPLOYEE S To Record September, 2017 Non-CC&B cash4700060MIS_CASH60 44 9960 18404000 651001 000 C17K502_060 C17K502_060_009 Shop tools - Misc (35.00) RMENON COMM 2017-09-15 JOHN STONE EMPLOYEE S To Record September, 2017 Non-CC&B cash4800060MIS_CASH60 45 9960 18404000 651001 000 C17K502_060 C17K502_060_009 Shop tools - Misc (30.00) RMENON COMM 2017-09-15 PAUL NELSON EMPLOYEE S To Record September, 2017 Non-CC&B cash
49 00060 MIS_CASH60 40 9960 18404000 651001 000 C17K502_060 C17K502_060_010 Shop tools - Misc (406.31) RMENON COMM 2017-09-15 DENNIS FICKES EMPLOYEE S To Record September, 2017 Non-CC&B cash5000060MIS_CASH60 60 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services (65.00) RMENON COMM 2017-09-15 PACIFIC STEEL RECYCLING RECYCLING To Record September, 2017 Non-CC&B cash5100060MIS_CASH60 61 9960 18404000 651001 000 CYYG501_060 CYYG501_060_001 Meters (2,226.00) RMENON COMM 2017-09-15 PACIFIC STEEL RECYCLING RECYCLING To Record September, 2017 Non-CC&B cash5200060MIS_CASH60 12 9960 18404000 712112 113 CYYF501_060 CYYF501_060_001 Services (699.50) RMENON COMM 2017-10-15 PACIFIC STEEL RECYCLING RECYCLING To Record October, 2017 Non-CC&B cash
53 00060 MIS_CASH60 13 9960 18404000 712112 113 CYYG501_060 CYYG501_060_001 Meters (1,088.50) RMENON COMM 2017-10-15 PACIFIC STEEL RECYCLING RECYCLING To Record October, 2017 Non-CC&B cash
54 00060 MIS_CASH60 24 9960 18404000 651001 113 CYYF501_060 CYYF501_060_001 Services (833.50) RMENON COMM 2017-11-15 Pacific Steel & Recycling SCRAP IRON To Record November, 2017 Non-CC&B cash5500060MIS_CASH60 25 9960 18404000 651001 113 CYYG501_060 CYYG501_060_001 Meters (3,332.00) RMENON COMM 2017-11-15 Pacific Steel & Recycling SCRAP METE To Record November, 2017 Non-CC&B cash5600060MIS_CASH60 6 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services (3,233.50) RMENON COMM 2017-12-15 PACIFIC RECYCLING RECYCLING To Record December, 2017 Non-CC&B cash
57 00060 MIS_CASH60 17 9960 18404000 651001 113 CYYF501_060 CYYF501_060_001 Services (547.50) RMENON COMM 2017-12-15 PACIFIC STEEL & RECYCLING TIN RECYCL To Record December, 2017 Non-CC&B cash
58 00060 MIS_CASH60 19 9960 18404000 651001 113 CYYF501_060 CYYF501_060_001 Services (457.50) RMENON COMM 2017-12-15 PACIFIC STEEL & RECYCLING SCRAP IRON To Record December, 2017 Non-CC&B cash5900060MIS_CASH60 18 9960 18404000 651001 113 CYYG501_060 CYYG501_060_001 Meters (3,101.00) RMENON COMM 2017-12-15 PACIFIC STEEL & RECYCLING METER RECY To Record December, 2017 Non-CC&B cash6000060MIS_CASH60 21 9960 18404000 651001 100 C17M101_060 C17M101_060_037 Actuator Valves (36.00) RMENON COMM 2018-01-15 Pacific Steel Recycling RECYCLING To Record January 2018, Non-CC&B cash6100060MIS_CASH60 15 9960 18404000 651001 000 C18C101_060 C18C101_060_002 Pumps (1,674.80) RMENON COMM 2018-02-15 Pacific Steel & Recycling RECYCLING To Record February 2018, Non-CC&B cash
62 00060 MIS_CASH60 10 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services (596.75) RMENON COMM 2018-02-15 Pacific Steel & Recycling RECYCLING To Record February 2018, Non-CC&B cash6300060MIS_CASH60 11 9960 18404000 651001 000 CYYG501_060 CYYG501_060_001 Meters (2,594.00) RMENON COMM 2018-02-15 Pacific Steel & Recycling RECYCLING To Record February 2018, Non-CC&B cash6400060MIS_CASH60 7 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services (186.00) RMENON COMM 2018-03-15 PACIFIC STEEL & RECYCLING SCRAP IRON To Record March 2018, Non-CC&B cash6500060MIS_CASH60 11 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services (57.60) RMENON COMM 2018-03-15 PACIFIC STEEL & RECYCLING SCRAP IRON To Record March 2018, Non-CC&B cash
66 00060 MIS_CASH60 11 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services (413.76) RMENON COMM 2018-04-15 PACIFIC STEEL RECYCLING To Record April 2018, Non-CC&B cash6700060MIS_CASH60 22 9960 18404000 651001 000 CYYG501_060 CYYG501_060_001 Meters (1,022.00) RMENON COMM 2018-04-15 PACIFIC STEEL RECYCLING To Record April 2018, Non-CC&B cash6800060MIS_CASH60 7 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services (565.63) RMENON COMM 2018-05-15 PACIFIC STEEL SCRAP IRON To Record May 2018, Non-CC&B cash6900060MIS_CASH60 23 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services (326.25) RMENON COMM 2018-05-15 PACIFIC STEEL & RECYCLING SCRAP IRON To Record May 2018, Non-CC&B cash
70 00060 MIS_CASH60 24 9960 18404000 651001 000 CYYG501_060 CYYG501_060_001 Meters (1,120.00) RMENON COMM 2018-05-15 PACIFIC STEEL & RECYCLING METERS To Record May 2018, Non-CC&B cash7100060MIS_CASH60 25 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services (159.60) RMENON COMM 2018-07-15 PACIFIC STEEL & RECYCLING SCRAP IRON To Record July 2018, Non-CC&B cash7200060MIS_CASH60 19 9960 18404000 651001 000 CYYG501_060 CYYG501_060_001 Meters (1,183.00) RMENON COMM 2018-07-15 PACIFIC STEEL & RECYCLING METERS To Record July 2018, Non-CC&B cash7300060MIS_CASH60 8 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services (356.40) RMENON COMM 2018-08-15 PACIFIC STEEL & RECYCLING SCRAP IRON To Record August 2018, Non-CC&B cash
74 00060 MIS_CASH60 19 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services (205.60) RMENON COMM 2018-09-15 PACIFIC STEEL & RECYCLING SCRAP IRON To Record September 2018, Non-CC&B cash7500060MIS_CASH60 10 9960 18404000 651001 000 C18K501_060 C18K501_060_011 Office furniture, suppli (30.00) RMENON COMM 2018-10-15 KELLY GARDEN WHITE STAN To Record October 2018, Non-CC&B cash7600060MIS_CASH60 22 9960 18404000 651001 000 C18K501_060 C18K501_060_011 Office furniture, suppli (10.00) RMENON COMM 2018-10-15 CARR, BILL BID ITEM To Record October 2018, Non-CC&B cash7700060MIS_CASH60 8 9960 18404000 651001 000 C18K501_060 C18K501_060_011 Office furniture, suppli (6.00) RMENON COMM 2018-10-15 LEA BAKER BLACK CABI To Record October 2018, Non-CC&B cash
SUZ-W-20-02IPUC DR 9Attachment2 of 4
Line No.Business Unit Journal Line #OU Acct
Cost
Element Department Project Work Order NOTES Monetary Amount User Book Code Date Journal Line Description Reference Journal Header Description
78 00060 MIS_CASH60 20 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services (282.80) RMENON COMM 2018-10-15 PACIFIC STEEL & RECYCLING IRON RECYC To Record October 2018, Non-CC&B cash7900060MIS_CASH60 10 9960 18404000 651001 000 CYYG501_060 CYYG501_060_001 Meters (2,265.00) RMENON COMM 2018-10-15 PACIFIC STEEL & RECYCLING BRASS RECY To Record October 2018, Non-CC&B cash
80 00060 MIS_CASH60 8 9960 18404000 651001 000 C18K501_060 C18K501_060_011 Office furniture, suppli (4.00) RMENON COMM 2018-11-15 LEA BAKER BID ITEM To Record November 2018, Non-CC&B cash
81 00060 MIS_CASH60 26 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services (391.65) RMENON COMM 2018-11-15 PACIFIC STEEL & RECYCLING SCRAP IRON To Record November 2018, Non-CC&B cash8200060MIS_CASH60 15 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services (111.65) RMENON COMM 2018-12-15 PACIFIC STEEL & RECYCLING SCRAP IRON To Record December 2018, Non-CC&B cash8300060MIS_CASH60 2 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services (231.00) RMENON COMM 2019-01-15 PACIFIC STEEL & RECYCLING SCRAP IRON To Record Non-CC&B cash for January 2019.84 00060 MIS_CASH60 22 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services (37.10) RMENON COMM 2019-01-15 PACIFIC STEEL & Recycling MISC RECYC To Record Non-CC&B cash for January 2019.
85 00060 MIS_CASH60 1 9960 18404000 651001 000 CYYG501_060 CYYG501_060_001 Meters (1,296.00) RMENON COMM 2019-01-15 PACIFIC STEEL & RECYCLING BRASS METE To Record Non-CC&B cash for January 2019.86 00060 MIS_CASH60 11 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services (299.95) RMENON COMM 2019-02-15 PACIFIC STEEL & RECYCLING RECYCLING To Record Non-CC&B cash for February 2019.87 00060 MIS_CASH60 14 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services (251.60) RMENON COMM 2019-02-15 PACIFIC STEEL & RECYCLING RECYCLING To Record Non-CC&B cash for February 2019.88 00060 MIS_CASH60 31 9960 18404000 651001 205 CYYF501_060 CYYF501_060_001 Services (940.50) RMENON COMM 2019-04-15 PACIFIC STEEL RECYCLING SCRAP IRON To Record Non-CC&B cash for April 2019.
89 00060 MIS_CASH60 18 9960 18404000 651001 205 CYYF501_060 CYYF501_060_001 Services (294.40) RMENON COMM 2019-04-15 PACIFIC STEEL RECYCLING SCRAP IRON To Record Non-CC&B cash for April 2019.90 00060 MIS_CASH60 5 9960 18404000 651001 205 CYYF501_060 CYYF501_060_001 Services (17.85) RMENON COMM 2019-04-15 PACIFIC STEEL RECYCLING SCRAP IRON To Record Non-CC&B cash for April 2019.91 00060 MIS_CASH60 30 9960 18404000 651001 205 CYYG501_060 CYYG501_060_001 Meters (3,808.00) RMENON COMM 2019-04-15 PACIFIC STEEL RECYCLING SCRAP METE To Record Non-CC&B cash for April 2019.92 00060 MIS_CASH60 14 9960 18404000 651001 205 CYYF501_060 CYYF501_060_001 Services (427.95) RMENON COMM 2019-05-15 PACIFIC STEEL & RECYCLING RECYCLING To Record Non-CC&B cash for May 2019.
93 00060 MIS_CASH60 32 9960 18404000 651001 113 CYYF501_060 CYYF501_060_001 Services (1,848.75) RMENON COMM 2019-06-15 PACIFIC STEEL RECYCLING BRASS METE To Record Non-CC&B cash for June 2019.94 00060 MIS_CASH60 17 9960 18404000 651001 113 CYYG501_060 CYYG501_060_001 Meters (513.45) RMENON COMM 2019-06-15 PACIFIC STEEL RECYCLING SCRAP IRON To Record Non-CC&B cash for June 2019.95 00060 MIS_CASH60 17 9960 18404000 651001 113 CYYF501_060 CYYF501_060_001 Services (377.40) RMENON COMM 2019-09-15 PACIFIC STEEL RECYCLING IRON SCRAP To Record Non-CC&B cash for September 2019.96 00060 MIS_CASH60 4 9960 18404000 651001 113 CYYF501_060 CYYF501_060_001 Services (296.00) RMENON COMM 2019-09-15 PACIFIC RECYCLING SCRAP IRON To Record Non-CC&B cash for September 2019.
97 00060 MIS_CASH60 3 9960 18404000 651001 113 CYYG501_060 CYYG501_060_001 Meters (1,383.75) RMENON COMM 2019-09-15 PACIFIC RECYCLING METERS To Record Non-CC&B cash for September 2019.98 00060 MIS_CASH60 18 9960 18404000 651001 113 CYYG501_060 CYYG501_060_001 Meters (978.75) RMENON COMM 2019-09-15 PACIFIC STEEL RECYCLING METERS To Record Non-CC&B cash for September 2019.99 00060 MIS_CASH60 29 9960 18404000 651001 113 CYYF501_060 CYYF501_060_001 Services (450.90) RMENON COMM 2019-12-15 PACIFIC STEEL RECYCLING SCRAP IRON To Record Non-CC&B cash for December 2019.100 00060 MIS_CASH60 31 9960 18404000 651001 100 CYYF501_060 CYYF501_060_001 Services (35.75) RMENON COMM 2019-12-15 PACIFIC STEEL RECYCLING TIN_CAR BO To Record Non-CC&B cash for December 2019.
101 00060 MIS_CASH60 31 9960 18404000 651001 113 CYYG501_060 CYYG501_060_001 Meters (2,377.50) RMENON COMM 2019-12-15 PACIFIC STEEL RECYCLING METERS To Record Non-CC&B cash for December 2019.
102 00060 MIS_CASH60 6 9960 18404000 651001 113 CYYF501_060 CYYF501_060_001 Services (507.60) RMENON COMM 2020-01-15 PACIFIC STEEL RECYCLING SCRAP IRON To Record Non-CC&B cash for January 2020.103 00060 MIS_CASH60 15 9960 18404000 651001 113 CYYF505_060 CYYF505_060_001 Services (858.97) RMENON COMM 2020-02-15 PACIFIC STEEL RECYCLING SCRAP IRON To Record Non-CC&B cash for February 2020.104 00060 MIS_CASH60 16 9960 18404000 651001 113 CYYG501_060 CYYG501_060_001 Meters (1,897.50) RMENON COMM 2020-02-15 PACIFIC STEEL RECYCLING SCRAP METE To Record Non-CC&B cash for February 2020.
105 00060 MIS_CASH60 10 9960 18404000 651001 113 CYYF505_060 CYYF505_060_001 Services (2,123.08) RMENON COMM 2020-04-15 PACIFIC RECYCLING RECYCLING To Record Non-CC&B cash for April 2020
106 00060 MIS_CASH60 34 9960 18404000 651004 205 C08K107_060 C08K107_060_001 Manlift (6,603.77) RMENON COMM 2020-05-15 TAYLORED CONSTRUCTION LLC JLG BOOMLI To Record Non-CC&B cash for May 202010700060MIS_CASH60 19 9960 18404000 651001 113 CYYF505_060 CYYF505_060_001 Services (547.50) RMENON COMM 2020-06-15 PACIFIC STEEL & RECYCLING BRASS METE To Record Non-CC&B cash for June 202010800060MIS_CASH60 20 9960 18404000 651001 113 CYYG501_060 CYYG501_060_001 Meters (240.60) RMENON COMM 2020-06-15 PACIFIC STEEL & RECYCLING SCRAP IRON To Record Non-CC&B cash for June 202010900060MIS_CASH60 19 9960 18404000 651001 113 CYYF505_060 CYYF505_060_001 Services (574.38) RMENON COMM 2020-09-15 PACIFIC STEEL RECYCLING MISC ITEMS To Record Non-CC&B cash for September 2020
110 00060 MIS_CASH60 20 9960 18404000 651001 113 CYYG501_060 CYYG501_060_001 Meters (1,062.00) RMENON COMM 2020-09-15 PACIFIC STEEL RECYCLING RECYCLES M To Record Non-CC&B cash for September 2020
SUZ-W-20-02IPUC DR 9Attachment3 of 4
Business Unit Journal Line #OU Acct
Cost
Element Department Project Work Order NOTES
00060 MIS_CASH60 36 9960 71200422 000 Land - Sunset West00060MIS_CASH60 6 9960 71200422 000 Land - Sunset West
00060 MIS_CASH60 23 9960 71200422 000 Land - Willow Lane
00060 MIS_CASH60 24 9960 71200422 000 Land - Willow Lane (ea 00060 MIS_CASH60 13 9960 71200422 000 Land - CartwrightSALVAGE
00060 MIS_CASH60 6 9960 18404000 651001 000 CYYG501_060 CYYG501_060_001 Meters
00060 MIS_CASH60 5 9960 18404000 651001 000 CYYG502_060 CYYG502_060_001 Meters00060MIS-CASH60 4 9960 18404000 651001 000 C16C526_060 C16C526_060_001 Generator00060MIS-CASH60 11 9960 18404000 651001 000 C16K005_060 C16K005_060_003 Shop tools - Misc00060MIS-CASH60 12 9960 18404000 651001 000 C16K005_060 C16K005_060_003 Shop tools - Misc
00060 MIS-CASH60 13 9960 18404000 651001 000 C16K005_060 C16K005_060_003 Shop tools - Misc
00060 MIS-CASH60 14 9960 18404000 651001 000 C16K005_060 C16K005_060_003 Shop tools - Misc00060MIS-CASH60 42 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services00060MIS-CASH60 43 9960 18404000 651001 000 CYYG502_060 CYYG502_060_001 Meters
00060 MIS_CASH60 3 9960 18404000 651001 000 C16B505_060 C16B505_060_001 Membranes00060MIS_CASH60 12 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services00060MIS_CASH60 11 9960 18404000 651001 000 CYYG502_060 CYYG502_060_001 Meters00060MIS_CASH60 33 9960 18404000 712112 000 C17B503_060 C17B503_060_001 PneumtcBttrflyVlvs
00060 MIS_CASH60 42 9960 18404000 712112 000 CYYF501_060 CYYF501_060_001 Services00060MIS_CASH60 43 9960 18404000 712112 000 CYYG502_060 CYYG502_060_001 Meters00060MIS_CASH60 25 9960 18404000 651001 000 C16C528_060 C16C528_060_001 Generator00060MIS_CASH60 70 9960 18404000 712112 000 CYYF501_060 CYYF501_060_001 Services
00060 MIS_CASH60 32 9960 18404000 712112 000 CYYF501_060 CYYF501_060_001 Services00060MIS_CASH60 71 9960 18404000 712112 000 CYYG502_060 CYYG502_060_001 Meters00060MIS_CASH60 33 9960 18404000 712112 000 CYYG502_060 CYYG502_060_001 Meters00060MIS_CASH60 53 9960 18404000 712112 000 CYYF501_060 CYYF501_060_001 Services
00060 MIS_CASH60 54 9960 18404000 712112 000 CYYG502_060 CYYG502_060_001 Meters
00060 MIS_CASH60 53 9960 18404000 712112 000 CYYF501_060 CYYF501_060_001 Services00060MIS_CASH60 54 9960 18404000 712112 000 CYYG502_060 CYYG502_060_001 Meters00060MIS_CASH60 29 9960 18404000 651001 000 C17K502_060 C17K502_060_004 Fence
00060 MIS_CASH60 34 9960 18404000 651001 000 C17K502_060 C17K502_060_006 Pumps
00060 MIS_CASH60 31 9960 18404000 651001 000 C17K502_060 C17K502_060_006 Pumps
00060 MIS_CASH60 33 9960 18404000 651001 000 C17K502_060 C17K502_060_006 Pumps00060MIS_CASH60 41 9960 18404000 651001 000 C17K502_060 C17K502_060_011 Pumps00060MIS_CASH60 38 9960 18404000 651001 000 C17K502_060 C17K502_060_002 Safety Equipment
00060 MIS_CASH60 27 9960 18404000 651001 000 C17K502_060 C17K502_060_002 Safety Equipment00060MIS_CASH60 32 9960 18404000 651001 000 C17K502_060 C17K502_060_005 SCADA Radio transmitt 00060 MIS_CASH60 36 9960 18404000 651001 000 C17K502_060 C17K502_060_007 Shop tools - Misc00060MIS_CASH60 28 9960 18404000 651001 000 C17K502_060 C17K502_060_008 Shop tools - Misc
00060 MIS_CASH60 35 9960 18404000 651001 000 C17K502_060 C17K502_060_008 Shop tools - Misc
00060 MIS_CASH60 30 9960 18404000 651001 000 C17K502_060 C17K502_060_008 Shop tools - Misc00060MIS_CASH60 43 9960 18404000 651001 000 C17K502_060 C17K502_060_008 Shop tools - Misc00060MIS_CASH60 37 9960 18404000 651001 000 C17K502_060 C17K502_060_008 Shop tools - Misc
00060 MIS_CASH60 42 9960 18404000 651001 000 C17K502_060 C17K502_060_009 Shop tools - Misc
00060 MIS_CASH60 39 9960 18404000 651001 000 C17K502_060 C17K502_060_009 Shop tools - Misc00060MIS_CASH60 44 9960 18404000 651001 000 C17K502_060 C17K502_060_009 Shop tools - Misc00060MIS_CASH60 45 9960 18404000 651001 000 C17K502_060 C17K502_060_009 Shop tools - Misc
00060 MIS_CASH60 40 9960 18404000 651001 000 C17K502_060 C17K502_060_010 Shop tools - Misc
00060 MIS_CASH60 60 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services00060MIS_CASH60 61 9960 18404000 651001 000 CYYG501_060 CYYG501_060_001 Meters00060MIS_CASH60 12 9960 18404000 712112 113 CYYF501_060 CYYF501_060_001 Services
00060 MIS_CASH60 13 9960 18404000 712112 113 CYYG501_060 CYYG501_060_001 Meters
00060 MIS_CASH60 24 9960 18404000 651001 113 CYYF501_060 CYYF501_060_001 Services00060MIS_CASH60 25 9960 18404000 651001 113 CYYG501_060 CYYG501_060_001 Meters00060MIS_CASH60 6 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services
00060 MIS_CASH60 17 9960 18404000 651001 113 CYYF501_060 CYYF501_060_001 Services
00060 MIS_CASH60 19 9960 18404000 651001 113 CYYF501_060 CYYF501_060_001 Services00060MIS_CASH60 18 9960 18404000 651001 113 CYYG501_060 CYYG501_060_001 Meters00060MIS_CASH60 21 9960 18404000 651001 100 C17M101_060 C17M101_060_037 Actuator Valves00060MIS_CASH60 15 9960 18404000 651001 000 C18C101_060 C18C101_060_002 Pumps
00060 MIS_CASH60 10 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services00060MIS_CASH60 11 9960 18404000 651001 000 CYYG501_060 CYYG501_060_001 Meters00060MIS_CASH60 7 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services00060MIS_CASH60 11 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services
00060 MIS_CASH60 11 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services00060MIS_CASH60 22 9960 18404000 651001 000 CYYG501_060 CYYG501_060_001 Meters00060MIS_CASH60 7 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services00060MIS_CASH60 23 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services
00060 MIS_CASH60 24 9960 18404000 651001 000 CYYG501_060 CYYG501_060_001 Meters00060MIS_CASH60 25 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services00060MIS_CASH60 19 9960 18404000 651001 000 CYYG501_060 CYYG501_060_001 Meters00060MIS_CASH60 8 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services
00060 MIS_CASH60 19 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services00060MIS_CASH60 10 9960 18404000 651001 000 C18K501_060 C18K501_060_011 Office furniture, suppli00060MIS_CASH60 22 9960 18404000 651001 000 C18K501_060 C18K501_060_011 Office furniture, suppli00060MIS_CASH60 8 9960 18404000 651001 000 C18K501_060 C18K501_060_011 Office furniture, suppli
JE Year CE Description Truncated Acct NARUC Acct Acct Def Project Def Work Order Def
4 2018 71200 422 Gain - Disposition of Property6201871200422Gain - Disposition of Property
8 2018 71200 422 Gain - Disposition of Property
8 2018 71200 422 Gain - Disposition of Property3202071200422Gain - Disposition of Property
2 2017 Salvage 18404 000 Clearing - Capital Work Order Repl Customer Meters Repl Customer Meters
2 2017 Salvage 18404 000 Clearing - Capital Work Order Replacement RF Program Replacement RF Program32017Salvage18404000Clearing - Capital Work Order Retiring 350 kW portable gense Retiring 350 kW portable gense32017Salvage18404000Clearing - Capital Work Order Purchase of New EHS Equipment New Industrial Shelving32017Salvage18404000Clearing - Capital Work Order Purchase of New EHS Equipment New Industrial Shelving
3 2017 Salvage 18404 000 Clearing - Capital Work Order Purchase of New EHS Equipment New Industrial Shelving32017Salvage18404000Clearing - Capital Work Order Purchase of New EHS Equipment New Industrial Shelving32017Salvage18404000Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services32017Salvage18404000Clearing - Capital Work Order Replacement RF Program Replacement RF Program
4 2017 Salvage 18404 000 Clearing - Capital Work Order ReplaceValves&Actuators@Columb ReplaceValves&Actuators@Columb42017Salvage18404000Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services42017Salvage18404000Clearing - Capital Work Order Replacement RF Program Replacement RF Program52017Supplies18404000Clearing - Capital Work Order ReplaceValves,Meters&Actuators PneumtcBttrflyVlvs-replace11@M
5 2017 Supplies 18404 000 Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services52017Supplies18404000Clearing - Capital Work Order Replacement RF Program Replacement RF Program62017Salvage18404000Clearing - Capital Work Order Repl P Valley 500 kW Generator Repl P Valley 500 kW Generator62017Supplies18404000Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services
6 2017 Supplies 18404 000 Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services62017Supplies18404000Clearing - Capital Work Order Replacement RF Program Replacement RF Program62017Supplies18404000Clearing - Capital Work Order Replacement RF Program Replacement RF Program72017Supplies18404000Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services
7 2017 Supplies 18404 000 Clearing - Capital Work Order Replacement RF Program Replacement RF Program
8 2017 Supplies 18404 000 Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services82017Supplies18404000Clearing - Capital Work Order Replacement RF Program Replacement RF Program92017Salvage18404000Clearing - Capital Work Order New and Replacement Tools Repl Gate Drive Motor-Shop Acc
9 2017 Salvage 18404 000 Clearing - Capital Work Order New and Replacement Tools New 12V Electric Pump Truck 20
9 2017 Salvage 18404 000 Clearing - Capital Work Order New and Replacement Tools New 12V Electric Pump Truck 2092017Salvage18404000Clearing - Capital Work Order New and Replacement Tools New 12V Electric Pump Truck 2092017Salvage18404000Clearing - Capital Work Order New and Replacement Tools Replace 12V Pump Crew Truck 1992017Salvage18404000Clearing - Capital Work Order New and Replacement Tools Automatic Tarp-Dump Truck #15
9 2017 Salvage 18404 000 Clearing - Capital Work Order New and Replacement Tools Automatic Tarp-Dump Truck #1592017Salvage18404000Clearing - Capital Work Order New and Replacement Tools Repl 2-way radio vehicle unit92017Salvage18404000Clearing - Capital Work Order New and Replacement Tools Replacement Top Plate on Compa92017Salvage18404000Clearing - Capital Work Order New and Replacement Tools New Dump Trailer
9 2017 Salvage 18404 000 Clearing - Capital Work Order New and Replacement Tools New Dump Trailer92017Salvage18404000Clearing - Capital Work Order New and Replacement Tools New Dump Trailer92017Salvage18404000Clearing - Capital Work Order New and Replacement Tools New Dump Trailer92017Salvage18404000Clearing - Capital Work Order New and Replacement Tools New Dump Trailer
9 2017 Salvage 18404 000 Clearing - Capital Work Order New and Replacement Tools New Tech Cargo Trailer92017Salvage18404000Clearing - Capital Work Order New and Replacement Tools New Tech Cargo Trailer92017Salvage18404000Clearing - Capital Work Order New and Replacement Tools New Tech Cargo Trailer92017Salvage18404000Clearing - Capital Work Order New and Replacement Tools New Tech Cargo Trailer
9 2017 Salvage 18404 000 Clearing - Capital Work Order New and Replacement Tools Repl 2 Press Calibr Test Units92017Salvage18404000Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services92017Salvage18404000Clearing - Capital Work Order Repl Customer Meters Repl Customer Meters102017Supplies18404000Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services
10 2017 Supplies 18404 000 Clearing - Capital Work Order Repl Customer Meters Repl Customer Meters
11 2017 Salvage 18404 000 Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services112017Salvage18404000Clearing - Capital Work Order Repl Customer Meters Repl Customer Meters122017Salvage18404000Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services
12 2017 Salvage 18404 000 Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services
12 2017 Salvage 18404 000 Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services122017Salvage18404000Clearing - Capital Work Order Repl Customer Meters Repl Customer Meters12018Salvage18404000Clearing - Capital Work Order Preliminary Bali Hai Actuator Valves Repl22018Salvage18404000Clearing - Capital Work Order Pumping Equip - Sources of Sup Replace Raptor Well Pump
2 2018 Salvage 18404 000 Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services22018Salvage18404000Clearing - Capital Work Order Repl Customer Meters Repl Customer Meters32018Salvage18404000Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services32018Salvage18404000Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services
4 2018 Salvage 18404 000 Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services42018Salvage18404000Clearing - Capital Work Order Repl Customer Meters Repl Customer Meters52018Salvage18404000Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services52018Salvage18404000Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services
5 2018 Salvage 18404 000 Clearing - Capital Work Order Repl Customer Meters Repl Customer Meters72018Salvage18404000Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services72018Salvage18404000Clearing - Capital Work Order Repl Customer Meters Repl Customer Meters82018Salvage18404000Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services
9 2018 Salvage 18404 000 Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services102018Salvage18404000Clearing - Capital Work Order New and Replacement Tools GM Office Furniture102018Salvage18404000Clearing - Capital Work Order New and Replacement Tools GM Office Furniture102018Salvage18404000Clearing - Capital Work Order New and Replacement Tools GM Office Furniture
SUZ-W-20-02IPUC DR 9Attachment4 of 4
Business Unit Journal Line #OU Acct
Cost
Element Department Project Work Order NOTES
00060 MIS_CASH60 20 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services00060MIS_CASH60 10 9960 18404000 651001 000 CYYG501_060 CYYG501_060_001 Meters
00060 MIS_CASH60 8 9960 18404000 651001 000 C18K501_060 C18K501_060_011 Office furniture, suppli
00060 MIS_CASH60 26 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services00060MIS_CASH60 15 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services00060MIS_CASH60 2 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services00060MIS_CASH60 22 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services
00060 MIS_CASH60 1 9960 18404000 651001 000 CYYG501_060 CYYG501_060_001 Meters00060MIS_CASH60 11 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services00060MIS_CASH60 14 9960 18404000 651001 000 CYYF501_060 CYYF501_060_001 Services00060MIS_CASH60 31 9960 18404000 651001 205 CYYF501_060 CYYF501_060_001 Services
00060 MIS_CASH60 18 9960 18404000 651001 205 CYYF501_060 CYYF501_060_001 Services00060MIS_CASH60 5 9960 18404000 651001 205 CYYF501_060 CYYF501_060_001 Services00060MIS_CASH60 30 9960 18404000 651001 205 CYYG501_060 CYYG501_060_001 Meters00060MIS_CASH60 14 9960 18404000 651001 205 CYYF501_060 CYYF501_060_001 Services
00060 MIS_CASH60 32 9960 18404000 651001 113 CYYF501_060 CYYF501_060_001 Services00060MIS_CASH60 17 9960 18404000 651001 113 CYYG501_060 CYYG501_060_001 Meters00060MIS_CASH60 17 9960 18404000 651001 113 CYYF501_060 CYYF501_060_001 Services00060MIS_CASH60 4 9960 18404000 651001 113 CYYF501_060 CYYF501_060_001 Services
00060 MIS_CASH60 3 9960 18404000 651001 113 CYYG501_060 CYYG501_060_001 Meters00060MIS_CASH60 18 9960 18404000 651001 113 CYYG501_060 CYYG501_060_001 Meters00060MIS_CASH60 29 9960 18404000 651001 113 CYYF501_060 CYYF501_060_001 Services00060MIS_CASH60 31 9960 18404000 651001 100 CYYF501_060 CYYF501_060_001 Services
00060 MIS_CASH60 31 9960 18404000 651001 113 CYYG501_060 CYYG501_060_001 Meters
00060 MIS_CASH60 6 9960 18404000 651001 113 CYYF501_060 CYYF501_060_001 Services00060MIS_CASH60 15 9960 18404000 651001 113 CYYF505_060 CYYF505_060_001 Services00060MIS_CASH60 16 9960 18404000 651001 113 CYYG501_060 CYYG501_060_001 Meters
00060 MIS_CASH60 10 9960 18404000 651001 113 CYYF505_060 CYYF505_060_001 Services
00060 MIS_CASH60 34 9960 18404000 651004 205 C08K107_060 C08K107_060_001 Manlift00060MIS_CASH60 19 9960 18404000 651001 113 CYYF505_060 CYYF505_060_001 Services00060MIS_CASH60 20 9960 18404000 651001 113 CYYG501_060 CYYG501_060_001 Meters00060MIS_CASH60 19 9960 18404000 651001 113 CYYF505_060 CYYF505_060_001 Services
00060 MIS_CASH60 20 9960 18404000 651001 113 CYYG501_060 CYYG501_060_001 Meters
JE Year CE Description Truncated Acct NARUC Acct Acct Def Project Def Work Order Def
10 2018 Salvage 18404 000 Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services102018Salvage18404000Clearing - Capital Work Order Repl Customer Meters Repl Customer Meters
11 2018 Salvage 18404 000 Clearing - Capital Work Order New and Replacement Tools GM Office Furniture
11 2018 Salvage 18404 000 Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services122018Salvage18404000Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services12019Salvage18404000Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services12019Salvage18404000Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services
1 2019 Salvage 18404 000 Clearing - Capital Work Order Repl Customer Meters Repl Customer Meters22019Salvage18404000Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services22019Salvage18404000Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services42019Salvage18404000Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services
4 2019 Salvage 18404 000 Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services42019Salvage18404000Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services42019Salvage18404000Clearing - Capital Work Order Repl Customer Meters Repl Customer Meters52019Salvage18404000Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services
6 2019 Salvage 18404 000 Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services62019Salvage18404000Clearing - Capital Work Order Repl Customer Meters Repl Customer Meters92019Salvage18404000Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services92019Salvage18404000Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services
9 2019 Salvage 18404 000 Clearing - Capital Work Order Repl Customer Meters Repl Customer Meters92019Salvage18404000Clearing - Capital Work Order Repl Customer Meters Repl Customer Meters122019Salvage18404000Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services122019Salvage18404000Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services
12 2019 Salvage 18404 000 Clearing - Capital Work Order Repl Customer Meters Repl Customer Meters
1 2020 Salvage 18404 000 Clearing - Capital Work Order Repl Domestic Services Repl Domestic Services22020Salvage18404000Clearing - Capital Work Order Repl Isolated Services Repl Isolated Services22020Salvage18404000Clearing - Capital Work Order Repl Customer Meters Repl Customer Meters
4 2020 Salvage 18404 000 Clearing - Capital Work Order Repl Isolated Services Repl Isolated Services
5 2020 Other Miscellaneo 18404 000 Clearing - Capital Work Order PURCHASE MANLIFT PURCHASE MANLIFT62020Salvage18404000Clearing - Capital Work Order Repl Isolated Services Repl Isolated Services62020Salvage18404000Clearing - Capital Work Order Repl Customer Meters Repl Customer Meters92020Salvage18404000Clearing - Capital Work Order Repl Isolated Services Repl Isolated Services
9 2020 Salvage 18404 000 Clearing - Capital Work Order Repl Customer Meters Repl Customer Meters
SUZ-W-20-02 IPUC DR 10
Page 1 of 1
SUEZ WATER IDAHO INC. CASE SUZ-W-20-02
FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF
Preparer/Sponsoring Witness: J. Cary

REQUEST NO. 10:
Please provide details of any planned sales of land and/or plant for the remainder of 2020. Please include within your response the estimated date of these sales and planned accounting treatment.
RESPONSE NO. 10: Sales of land or plant assets that could potentially take place in late 2020 would be the sale of the Lancaster tank property, Victory shop metal building, and proceeds from meter
replacements and other scrapped materials able to be salvaged for recycling. The
Lancaster tank is just starting being demolished and land will be sold after that is completed. The Company is planning to auction off the Victory shop metal building as the construction of the new shop gets underway. In addition, please see response to Request No. 9.
SUZ-W-20-02 IPUC DR 11
Page 1 of 1
SUEZ WATER IDAHO INC. CASE SUZ-W-20-02
FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF
Preparer/Sponsoring Witness: J. Cary

REQUEST NO. 11:
Please provide a list of "out-of-period adjustments" and "extraordinary items" for the years 2017 - 2020 to date.
RESPONSE NO. 11: SUEZ Water Idaho Inc.’s financial information is subject to the annual audit by the independent auditors, MAZARS USA LLP, in connection with the annual audit of its parent SUEZ Water Resources LLC. For the three years ended December 31, 2017, 2018 and
2019, there were no significant out of period adjustments or extraordinary items identified
and recorded. For the year ending December 31, 2020, the annual audit is in progress, and there were no significant out of period adjustments or extraordinary items identified as of the date of this response.
SUZ-W-20-02 IPUC DR 12
Page 1 of 1
SUEZ WATER IDAHO INC. CASE SUZ-W-20-02
FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF
Preparer/Sponsoring Witness: J. Cary

REQUEST NO. 12:
Please provide a schedule showing injuries and damages claims for the years 2016 - June 30, 2020. Please include within your response the description of each item, the amount for each item, and the account charged.
RESPONSE NO. 12: Please see the attached file, which details all injuries and damage claims and workers compensation claims from 2016 to June 2020 from the Company’s insurance providers.

Automobile claims are charged to Transportation expense account 50645, Injury & Damage claims are charged to the Liability Insurance expense account 91400 while Worker Compensation expenses are recorded in account 91460. Prior to 2020, General Liability claims were recorded in M&S Fees Account 90850. The timing of claim payment
expense will also differ from the date of loss or incident.
SUZ-W-20-02IPUC DR 12Attachment1 of 4
SUEZ Water IdahoCase No. SUZ-W-20-02
Client Name: SUEZ North America Inc.Report Name: Water Idaho All Claims As of Date: 09-30-2020
Coverage Description Line Type File Num
Bodily Injury ID Open GL 30193946865-0001
THE TRENCH. CLAIMANT WAS ON SCOOTER AND THE GRAVEL SHIFTED
EXPOSING A VALVE BOX. CLAIMANT FELL OFF SCOOTER AND INJURED LEFT 10-26-2019 0 24,150 24,150
Bodily Injury ID Open GL 30205775361-0001 07-11-2020 0 0 0
Bodily Injury ID Closed GL 30193860003-0001 10-19-2019 15,000 0 15,000
Bodily Injury ID Closed GL 30191979053-0001 02-12-2019 0 0 0Bodily Injury ID Open GL 30205995899-0001Property Damage ID Open GL 30206153989-0001
Property Damage ID Closed GL 30193686644-0001Property Damage ID Open GL 30205656345-0001
Property Damage ID Closed GL 30193347659-0001 04-19-2019 0 0 0Property Damage ID Closed GL 30193022003-0001
Property Damage ID Closed GL 30193340407-0001
Property Damage ID Closed GL 30192405185-0001 03-31-2019 300 0 300
Property Damage ID Closed GL 30192774508-0001 06-01-2019 0 0 0
Property Damage ID Closed GL 30204565883-0001 02-13-2020 0 0 0Property Damage ID Closed GL 30205435096-0001
Property Damage ID Closed GL 30204401320-0001 01-26-2020 150 0 150
Property Damage ID Closed GL 30204401592-0001 01-24-2020 0 0 0
Property Damage ID Open GL 30206123976-0001 CONSTRUCTION ACTIVITY CAUSED HEAVY DUST TO COAT CUSTOMERS 09-16-2020 0 0 0
Property Damage ID Open GL 30204839938-0001
Property Damage ID Closed GL 30193171517-0001 07-24-2019 24,482 0 24,482
Property Damage ID Open GL 30205931836-0001 HAVE TREES REMOVED ONLY TO DISCOVER NO METER PIT. THEY HAD TO PAY 08-07-2020 0 0 0
Property Damage ID Open GL 30193240435-0001 04-07-2019 5,858 254,142 260,000Property Damage ID Closed GL 30205275216-0001
Property Damage ID Open GL 30206187405-0001 PRESSURE INCREASED DAMAGING A PRIVATE HYDRANT ON CLAIMANT S 09-18-2020 0 0 0
Property Damage ID Closed GL 30204495117-0001
The claimant alleges on February 1st and 2nd 2020, a water service line broke in front
02-03-2020 12,061 0 12,061
Property Damage ID Closed GL 30193077187-0001 07-03-2019 8,700 0 8,700
Property Damage ID Closed GL 30205348049-0001
Property Damage ID Closed GL 30204889145-0001 03-30-2020 95 0 95
Property Damage ID Closed GL 30192223525-0001 02-06-2019 710 0 710
Property Damage ID Closed GL 30194162322-0001 12-12-2019 300 0 300Property Damage ID Closed GL 30192417017-0001Property Damage ID Closed GL 30192486968-0001
Workers CompensationID Closed WC 30192705731-0001 05-07-2019 3,013 0 3,013
Workers CompensationID Open WC 30192021781-0001 02-18-2019 56,879 13,853 70,732
Workers CompensationID Closed WC 30193831774-0001 04-19-2019 0 0 0
Workers CompensationID Closed WC 30193728629-0001 USING A EASY OUT HE STRUCK THE EASY OUT WITH THE HAMMER AND A 09-23-2019 402 0 402
Workers CompensationID Closed WC 30191800390-0001 01-07-2019 439 0 439
Workers CompensationID Closed WC 30193136593-0001 THE CALL VOLUME CAME IN VERY HIGH THROUGH HIS HEADSET CAUSING 07-23-2019 0 0 0
Workers CompensationID Closed WC 30193361238-0001 08-13-2019 286 0 286
Workers CompensationID Closed WC 30193720891-0001 09-26-2019 40 0 40
Workers CompensationID Closed WC 30194004077-0001 11-21-2019 5,115 0 5,115
Workers CompensationID Closed WC 40200407292-0001 04-08-2020 655 0 655
SUZ-W-20-02IPUC DR 12Attachment2 of 4
SUEZ Water IdahoCase No. SUZ-W-20-02
Client: Suez North America IncLine of Business: Property & CasualtyReport Type: Itemized Statement of LossValuation Date: 10/08/2020Run Date: 10/08/2020Date of Loss:03/01/2016 Through 12/31/2018Location - Include:0 - 03060ID1 Logo:Liberty Mutual Insurance
Claim Number Status Loss Date Location
AB94930254101 Closed 3/16/2016 AL 03060ID1 - SUEZ WATER IDAHO INC ID ID $0 $0 $0
AB94934347201 Closed 7/15/2018 AL 03060ID1 - SUEZ WATER IDAHO INC ID ID $2,295 $2,295 $0
AB94935137701 Closed 11/15/2018 AL 03060ID1 - SUEZ WATER IDAHO INC ID ID $0 $0 $0
AB94935137799 Closed 11/15/2018 AL 03060ID1 - SUEZ WATER IDAHO INC ID ID $0 $0 $0
P 94930357401 Closed 4/10/2016 GL 03060ID1 - SUEZ WATER IDAHO INC ID ID $0 $0 $0
P 94930036601 Closed 5/3/2016 GL 03060ID1 - SUEZ WATER IDAHO INC ID ID $280 $280 $0
P 94930390001 Closed 7/22/2016 GL 03060ID1 - SUEZ WATER IDAHO INC ID ID $578 $578 $0
P 94932489901 Closed 8/3/2016 GL 03060ID1 - SUEZ WATER IDAHO INC ID ID $306 $306 $0
P 94930590101 Closed 10/20/2016 GL 03060ID1 - SUEZ WATER IDAHO INC ID ID $47,292 $47,292 $0
P 94930917001 Closed 11/23/2016 GL 03060ID1 - SUEZ WATER IDAHO INC ID ID $539 $539 $0
P 94931226601 Closed 3/8/2017 GL 03060ID1 - SUEZ WATER IDAHO INC ID ID $667 $667 $0
P 94933500701 Closed 3/17/2017 GL 03060ID1 - SUEZ WATER IDAHO INC ID ID $475 $475 $0
P 94931286901 Closed 4/24/2017 GL 03060ID1 - SUEZ WATER IDAHO INC ID ID $560 $560 $0
P 94932690001 Closed 6/9/2017 GL 03060ID1 - SUEZ WATER IDAHO INC ID ID
P 94931679101 Closed 6/26/2017 GL 03060ID1 - SUEZ WATER IDAHO INC ID ID
P 94931682101 Closed 7/10/2017 GL 03060ID1 - SUEZ WATER IDAHO INC ID ID $4,425 $4,425 $0
P 94931751601 Closed 7/20/2017 GL 03060ID1 - SUEZ WATER IDAHO INC ID ID WATER SEEPED THROUGH FOUNDATION AND DAMAGED $3,259 $3,259 $0
P 94932175801 Closed 11/6/2017 GL 03060ID1 - SUEZ WATER IDAHO INC ID ID
P 94932617901 Closed 2/28/2018 GL 03060ID1 - SUEZ WATER IDAHO INC ID ID $1,563 $1,563 $0
P 94933546501 Closed 3/22/2018 GL 03060ID1 - SUEZ WATER IDAHO INC ID ID $16,937 $16,937 $0
P 94932742604 Closed 4/9/2018 GL 03060ID1 - SUEZ WATER IDAHO INC ID ID $642 $642 $0
P 94932742601 Closed 4/9/2018 GL 03060ID1 - SUEZ WATER IDAHO INC ID ID $1,560 $1,560 $0
P 94932742605 Closed 4/9/2018 GL 03060ID1 - SUEZ WATER IDAHO INC ID ID $3,460 $3,460 $0
P 94932742603 Closed 4/9/2018 GL 03060ID1 - SUEZ WATER IDAHO INC ID ID $8,747 $8,747 $0
P 94932742602 Closed 4/9/2018 GL 03060ID1 - SUEZ WATER IDAHO INC ID ID $9,200 $9,200 $0
P 94932742606 Open 4/9/2018 GL 03060ID1 - SUEZ WATER IDAHO INC ID ID $91,516 $1,208 $90,308
P 94933396801 Closed 8/15/2018 GL 03060ID1 - SUEZ WATER IDAHO INC ID ID RUSTY DISCOLORATION IN HER TOILET TANK. SYSTEMS PIPES $0 $0 $0
P 94933493701 Closed 9/12/2018 GL 03060ID1 - SUEZ WATER IDAHO INC ID ID $765 $765 $0
P 94933979001 Closed 10/17/2018 GL 03060ID1 - SUEZ WATER IDAHO INC ID ID BROKEN METER BOX LID. SHE SUSTAINED SOFT TISSUE INJURY $3,000 $3,000 $0
P 94933762101 Closed 11/30/2018 GL 03060ID1 - SUEZ WATER IDAHO INC ID ID $0 $0 $0
P 94934533101 Closed 12/27/2018 GL 03060ID1 - SUEZ WATER IDAHO INC ID ID $2,113 $2,113 $0
WC665A19490 Closed 3/14/2016 WC 03060ID1 - SUEZ WATER IDAHO INC ID ID $6,160 $6,160 $0
WC665A20399 Closed 9/14/2016 WC 03060ID1 - SUEZ WATER IDAHO INC ID ID BELIEVES IS DUE TO IMPROPER ERGONOMICS & REPETITIVE $2,579 $2,579 $0
WC665A22072 Closed 7/7/2017 WC 03060ID1 - SUEZ WATER IDAHO INC ID ID $526 $526 $0
WC665A21726 Closed 7/19/2017 WC 03060ID1 - SUEZ WATER IDAHO INC ID ID $12,088 $12,088 $0
WC665A21881 Closed 8/17/2017 WC 03060ID1 - SUEZ WATER IDAHO INC ID ID $668 $668 $0
WC665A22048 Closed 9/6/2017 WC 03060ID1 - SUEZ WATER IDAHO INC ID ID $2,358 $2,358 $0
ALLERGIC REACTION ON HANDS AND BODY WHICH HE FEELS IS
SUZ-W-20-02IPUC DR 12Attachment3 of 4
SUEZ Water IdahoCase No. SUZ-W-20-02
Client: Suez North America IncLine of Business: Property & CasualtyReport Type: Itemized Statement of LossValuation Date: 10/08/2020Run Date: 10/08/2020Date of Loss:03/01/2016 Through 12/31/2018Location - Include:0 - 03060ID1 Logo:Liberty Mutual Insurance
Claim Number Status Loss Date Line of BusLocation Jur/Cov/Ga Accident SAccident Description Total Incurred Total Paid Outstanding Reserve
WC665A22836 Closed 2/26/2018 WC 03060ID1 - SUEZ WATER IDAHO INC ID ID $374 $374 $0
WC665A23414 Closed 6/12/2018 WC 03060ID1 - SUEZ WATER IDAHO INC ID ID $3,024 $3,024 $0
WC665A23910 Closed 10/2/2018 WC 03060ID1 - SUEZ WATER IDAHO INC ID ID $699 $699 $0
WC665A24104 Closed 10/29/2018 WC 03060ID1 - SUEZ WATER IDAHO INC ID ID $13,070 $13,070 $0
WC665A24108 Closed 11/8/2018 WC 03060ID1 - SUEZ WATER IDAHO INC ID ID $1,319 $1,319 $0
SUZ-W-20-02IPUC DR 12Attachment4 of 4
SUEZ Water IdahoCase No. SUZ-W-20-02
Coverage Claimant/Driver Claim Number Accident Date Line of Insurance Status State - Accident Close Date LOCATION OPERATION
Products - PR Redacted E5E0245 01/23/2016 General Liability Closed ID 04/21/2016 REGULATED - 03BACKFLOW INTO THE DISTRIBUTION SYSTEM. THIS RESULTED IN COMPLAINTS OF ODOR, TASTE AND ONE CASE OF
SUZ-W-20-02 IPUC DR 13
Page 1 of 1
SUEZ WATER IDAHO INC. CASE SUZ-W-20-02
FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF
Preparer/Sponsoring Witness: J. Cary

REQUEST NO. 13:
Please provide a listing of all organizations the Company participates in and the costs of participating in those organizations (e.g. NAWC, IACI, R&I Alliance, etc.). RESPONSE NO. 13:

The Company includes in its Operating Expenses AWWA American Water Works Association fees, Idaho Ground Water Appropriators, ISLA Inc. TAG Services and the non-lobbying fee portion of NAWC National Association of Water Companies dues.
Participating Organization costs not requested for recovery in rates include Chamber
dues, IACI Idaho Association of Commerce and Industry and the lobbying fee portion of NAWC National Association of Water Companies dues.
Operating Non
Expense Recoverable AWWA American Water Works Association $2,000
Boise Metro Chamber of Commerce $5,000
IACI Idaho Association of Commerce & Industry $11,960
IGWA Idaho Ground Water Appropriators $5,000
IWUA Idaho Water Users Association $250
ISLE Inc. TAG Services $15,000
NAWC National Association of Water Companies $26,124 $4,610
SUZ-W-20-02 IPUC DR 14
Page 1 of 1
SUEZ WATER IDAHO INC. CASE SUZ-W-20-02
FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF
Preparer/Sponsoring Witness: J. Cary

REQUEST NO. 14:
Please provide detail of all advertising expenses recorded above the line including account and subaccounts where posted, dates posted, vendor names, explanations, and amounts posted during 2019 and 2020.
RESPONSE NO. 14: Please find in the attached file details of advertising expenses incurred during 2019 through September 2020 posted to account 50651 Advertising expense.

The worksheet EXACC JE Detail Pcard_Exp in the attached file provides additional details on purchasing card transactions.

CASE NO. SUZ-W-20-02

Response No. 14

Excel Spreadsheet Provided Separately As:

“Request No 14 Attachment file as excel.xlsx”

SUZ-W-20-02 IPUC DR 15
Page 1 of 1
SUEZ WATER IDAHO INC. CASE SUZ-W-20-02
FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF
Preparer/Sponsoring Witness: J. Cary

REQUEST NO. 15:
Please provide copies of all advertisements used during 2019 and 2020 and correlate the advertisement with the specific detail provided in the Company's response to Request No. 14.
RESPONSE NO. 15: Please find the attached 20 files for advertisements used during 2019 and 2020 to date. The associated charges for these advertisements are included in the file attachment in response to Production Request No. 14 and labeled in Voucher Line Description
accordingly including “AD” or “PSA”.

The Greener Gardener’sGuide to Growing
Creating a colorful landscape can be challenging in Boise’s
semi-arid climate. By incorporating water wise conservation
practices into your landscaping plans, you can grow a
beautiful garden while using less water.
SUEZ and the U of I Extension Office want to help you learn
the principles of XeriscapeTM gardening with a FREE Water
Efficient Landscaping Series at the Library! at Collister.

W
A
T
E
R
C
o
n
s
e
r
v
a
t
i
o
n
Space is Limited. Register Now.
[e-mail] 208-362-7360
FREE Landscaping Classes
Library! at Collister 4724 W. State Street, Boise
6:00pm to 8:00pm
Tuesday, March 26
Lean, Mean and Green: Successful Low Water Landscape Maintenance
Catherine Chertudi, Experienced Local Gardener
Tuesday, April 2
Designing a Water Conserving Landscape
Susan Bell, Horticulturist – University of Idaho
Tuesday, April 9
Understanding the Universe Underfoot: Soil Improvement & Planting Success
Susan Bell, Horticulturist – University of Idaho
Wednesday, April 17
Native Trees and Plants for Treasure Valley Landscapes Anna Lindquist, Native Plant Specialist - Idaho Botanical GardenBrian Jorgensen, Boise City Forester
SUZ-W-20-02
IPUC DR 15 Attachment 1
Page 1 of 1

1 | P a g e Copyright 2019 Confidential and proprietary intellectual property of Donahoe Pace & Partners, Ltd. All rights reserved. 1 / 2 8 / 2 0 1 9
Confidential Confirmation
SUEZ Idaho Operations Revised 2 *
2019 PSA Media Plan January 28 2019
Budget Billing Outline

Landscaping Education Classes February
Newspaper 3 Column x 10” (30” Color) Billing Client to Provide
2x Insertion: Idaho Statesman TBD @ Sunday 2/17 & 2/24 February $ 1600
* Insertion dates yet to be confirmed for classes starting later in March

E-Billing / Green Edition March
Newspaper 3 Column x 5” (15” Color) Billing Client to Provide
1x Insertion: Business Insider TBD @ March or April March $ 600
* Invoice as per plan but may reallocate budget to add to Flushing Radio in April

Flushing Awareness PSA April
Newspaper 6 Column x 10” (60’ Color) Billing Client to Provide
1x Insertion: Idaho Statesman TBD @ Sunday 3/31 April $ 1800
Boise Traffic Radio @ 1x:15
3 wk. Flight TBD @ April 1 – 19 April $ 3000
KBOI AM KIDO AM +KTHI FM (+ 600)*
KTIK AM/FM KAWO FM +KRVB FM
KQFC FM KCIX FM +KJOT FM
KIZN FM KXLT FM +KQXR FM
KKGL FM KSAS FM
KTSY FM KFXD AM
+ Station mix to be confirmed

Backflow Education PSA April – June
Newspaper 3 Column x 10” (30” Color) Billing Client to Provide
3x Insertions: Statesman TBD @ Sunday 4/21, 4/28 & 5/5 May $ 3000
(Idaho Statesman.com zip targeted @ 150,000 Impressions)

Television @ 1x:30 PSA
10 wk. Front Load Flight TBD @ April 22- June 30 May $ 4000
Estimated Media @ 400 GRPs June $ 4000

CCR Newspaper June
Newspaper 3 Column x 10” (30” Color) Billing Client to Provide
1x Insertion: Idaho Statesman TBD @ Sunday 6/9 June $ 1200

Summer Conservation PSA June - August
Newspaper 3 Column x 10” (30” Color) Billing Client to Provide
3x Insertions: Statesman TBD @ Sunday 7/7, 7/14 & 7/21 June $ 2750
(Idaho Statesman.com zip targeted @ 150,000 Impressions)

Television @ 3x:30 PSA June $ 4000
10 wk. Front Load Flight TBD @ June 17-August 25 July $ 4000
Estimated Media @ 600 GRPs August $ 4000

SUEZ Service Area
Ada County targeted zip codes, not including Meridian and Kuna:
83702 83705 83712 83716
83703 83706 83713 83616
83704 83709 83714 (+ Eagle?)

* Dates to be confirmed subject to client review and revision
Incremental placement or insertions to be confirmed

Preliminary 2019
Summary of Media Plan
Budget Billing by Month*

February $ 1,600
WELS Newspaper

March $ 600
Green Newspaper

April $ 4,800
Flushing
Newspaper $ 1800
Radio $ 3000

May $ 7,000
Backflow
Newspaper $ 3000
Television $ 4000

June $11,950
Backflow
Television $ 4000
CCR Newspaper $ 1200

Conservation
Newspaper $ 2750
Television $ 4000

July $ 4,000
Conservation Television

August $ 4,000
Conservation Television

Budget Billing by Media
Television $ 20,000
Newspaper $ 10,950
Radio $ 3,000

Total Media $ 33,950

*Monthly invoices accrue as contract
services at first of respective months as
outlined for client payment scheduled
within respective Billing month noted.

SUZ-W-20-02
IPUC DR 15 Attachment 2
Page 1 of 1
SUEZ’ water main maintenance program begins April 1
Every spring, SUEZ clears the water mains in our distribution system to remove any iron and manganese buildup. These minerals occur naturally and are not harmful to your health, but can affect water clarity.
Beginning April 1 and continuing through approximately the end of June, SUEZ crews will be maintaining the water mains throughout our Boise service area.
While crews are working, you may experience a temporary drop in water pressure or have discolored water.
While your water is perfectly safe, we recommend that you wait until it clears before drinking, washing clothes or using your dishwasher.
The map shows approximately where our crews will be working during the program.
If you have any questions, please contact our customer service department Monday through Friday, 8 a.m. to 4:30 p.m. at 208-362-7304.
If you experience discolored water, try these simple steps to clear it:
• Run your COLD water tap for a few minutesuntil your water clears.
• Avoid using hot water during this shortperiod.
• If discoloration continues, or if you havequestions, call our customer servicedepartment Monday through Friday8 a.m. to 4:30 p.m. at 208-362-7304.
For a map with daily updates that shows when crews will be working in your neighborhood, go to mysuezwater.com.
Schedule is subject to change.
SUEZ_hydrant_maintenance_ad_10x10-2018.indd 1 3/19/2018 8:55:24 AM
Schedule subject to change.
SUZ-W-20-02
IPUC DR 15 Attachment 3
Page 1 of 1
SUEZ
Idaho Operations
8248 W. Victory Road, Boise, Idaho 83709
208-362-7304
http://www.mysuezwater.com/idaho/water-in-my-area/backflow-prevention
SUEZwaterID
@SUEZwaterID
for additionalinformation
Protect your family
IMPORTANT INFORMATION ABOUT backflow prevention

SUEZ
is committed to providing our customers
with the highest quality water and customer
service. You can help our efforts by
determining your family’s need for home
backflow protection.
Backflow assemblies are mechanical devices
that prevent contaminants from entering the
public drinking water supply. Many homes
and businesses are required by state law to
have properly installed backflow protection
with annual testing.
What is backflow?
Backflow is the reversal of the flow of water
in the plumbing system. It can occur when
the pressure in the water main or a home’s
plumbing system changes.
060040919
IN-175136
In keeping with our commitment to the environment,
this publication was printed on paper containing
at least 10% post consumer fiber.
SUZ-W-20-02 IPUC DR 15 Attachment 4
Page 1 of 2
Double Check Valve Assembly Reduced Pressure Backflow Assembly Pressure Vacuum Breaker Assembly
Below are common backflow assemblies used by our Idaho customers. If you are unsure about the type of assembly required for your
landscaping, contact SUEZ at 208-362-7383 to arrange for a survey of your irrigation system and backflow requirements.
What is a backflow prevention assembly and do I need one?
A backflow prevention assembly is a mechanical
device that separates drinking water from other
sources of water. To protect public health, state
law requires backflow protection in a variety of
situations. You can view common installation
examples on our website or call 208-362-7304
for more information.
All backflow assemblies are required to be tested
each year. Scheduling and cost of this test is your
responsibility. The best option is to test when
your sprinkler system is turned on to verify it
is working properly.
Am I at risk if there is a backflow incident?
A backflow incident can originate from a single
unprotected home in any neighborhood. Such
an event has the potential to feed non-treated
water into the public water supply, threatening
the health of you and your neighbors. Installation
and properly testing a backflow assembly can
help prevent widespread community illness.
Within your own home, sprinkler systems and
garden hoses also have the potential to draw
contaminants back into your plumbing system.
Homes built after 1985 should be equipped with
backflow-preventing hose bibs. If your home is
older, you should check to make sure you have
the proper protection on outside faucets.
What if I have a pressurized irrigation system?

If you have a sprinkler system or receive
service from an irrigation provider, you
may be required by state law to have an
approved backflow assembly installed. If your
pressurized irrigation system is connected
to your drinking water system, an approved
backflow assembly is required. If you are
unsure of the requirements for your home,
contact SUEZ at 208-362-7383 to arrange for a
survey of your irrigation system to determine
backflow requirements.
SUZ-W-20-02 IPUC DR 15 Attachment 4
Page 2 of 2
how good
is yourwater
quality?
in fact,
it’s quite good!
SUEZ has prepared a detailed water quality report. Our Consumer
Confidence Report (CCR) shows how we measured up to state and
federal standards for safe drinking water last year. In an effort to be
environmentally conscious your annual water quality report is now
available online.
Please enter the URL below to view your city’s water report:
Idaho: www.mysuezwater.com/IDCCR2018
ready for the resource revolutionSUZ-W-20-02
IPUC DR 15 Attachment 5
Page 1 of 1
mysuezwater.com
SUEZ Water Idaho
@SUEZWaterID
Every day, the average Idahoan uses 40 to 130 gallons of water
at home. This goes beyond what we directly consume,
extending to energy use, dietary choices and the kind of
fixtures you have. We want to help you conserve.
SUEZ customers, check your bill! Coupons for a free
conservation kit are on their way. Then learn how you can save
water - and money - by taking our quick online conservation
survey.
Visit www.mysuezwater.com/basic-conservation-survey to
find out where you can make a difference.
conservation
you can make a difference
SUZ-W-20-02
IPUC DR 15 Attachment 6
Page 1 of 1
Page 1 of 1
10 15 2020https://www.c308.com/downloads/suez/103740_uw_conservation_guide_300x250.gif
SUZ-W-20-02
IPUC DR 15 Attachment 7
Page 1 of 1

CASE NO. SUZ-W-20-02

Response No. 15 - Attachment 8

Video – 1st Conservation Message

MP4 File Provided Separately As
“Request No 15 Attachment8.mp4”

CASE NO. SUZ-W-20-02

Response No. 15 - Attachment 9

Video – 2nd Conservation Message

MP4 File Provided Separately As
“Request No 15 Attachment9.mp4”

CASE NO. SUZ-W-20-02

Response No. 15 - Attachment 10

Video – 3rd Conservation Message

MP4 File Provided Separately As
“Request No 15 Attachment10.mp4”

1 | P a g e Copyright 2020 Confidential and proprietary intellectual property of Donahoe Pace & Partners, Ltd. All rights reserved. 2 / 1 7 / 2 0 2 0
SUEZ Water Idaho Revised 2
2020 PSA Media Plan February 17, 2020
Budget Billing Outline

Flushing Awareness PSA March - April
Newspaper 6 Column x 10” (60’ Color) Billing Client to Provide
1x Insertion: Idaho Statesman @ Sunday 3/22 April $ 1800
Boise Traffic Radio @ 1x:15
3 wk. Flight @ March 23 – April 10 March $ 600
KBOI AM KIDO AM/FM KTHI FM April $ 3000
KTIK AM/FM KAWO FM KRVB FM
KQFC FM KCIX FM KJOT FM +KSRV-FM
KIZN FM KXLT FM KQXR FM +KWYD-FM
KKGL FM KSAS FM +KBSX-FM +KQBL-FM
KTSY FM KFXD AM +KBSU-FM +KZMG-FM
+ Stations mix to be confirmed

Backflow Education PSA April – June
Newspaper 3 Column x 10” (30” Color) Billing Client to Provide
2x Insertions: Statesman @ Sunday 4/26 & 5/3 May $ 3000
IdahoStatesman.com zip targeted @ 250,000 Impressions
Prepare news release w/ photos for sponsored editorial @ 50,000 Impressions

Television @ 1x:30 PSA Agency to Provide
9 wk. Front Load Flight @ April 20- June 21 May $ 4000
Estimated Media @ 400 GRPs June $ 4000
KTVB.com zip targeted @ 150,000 Impressions

CCR Report June
IdahoStatesman.com TBD @ 3 wks. 6/1 – 6/21 Billing Agency to Produce
Zip targeted @ 200,000 Impressions June $ 1200
Prepare news release w/ photos for sponsored editorial @ 50,000 Impressions

Summer Conservation PSA June - August
Newspaper 3 Column x 10” (30” Color) Billing Client to Provide
2x Insertion: Statesman @ Sunday 7/12 & 7/19 June $ 2750
IdahoStatesman.com zip targeted @ 250,000 Impressions
Prepare news release w/ photos for sponsored editorial @ 50,000 Impressions

Television @ 3x:30 PSA Agency to Produce
9 wk. Front Load Flight @ June 22-August 23 June $ 4000
Estimated Media @ 600 GRPs July $ 4000
KTVB.com zip targeted @ 150,000 Impressions August $ 4000

Fall Flushing Awareness PSA Budget reallocated from WELs to Sept / Oct
IdahoStatesman.com TBD @ 3 wks. September/October Billing Agency to Produce
Selected Service Areas @ 150,000 Impressions February $ 1600
Target zip codes TBD – 83705, 83616, etc.
Prepare news release w/ photos for sponsored editorial @ 50,000 Impressions

SUEZ Service Area
Ada County targeted zip codes, not including Meridian and Kuna:
 83702 83705 83712 83716
 83703 83706 83713 83616
 83704 83709 83714

* Dates to be confirmed subject to client review and revision
Preliminary approval subject to confirmations

Preliminary 2020
Summary of Media Plan
Budget Billing by Month*

February $ 1,600
Flushing Online

March $ 600
Flushing Radio

April $ 4,800
Flushing
Newspaper $ 1800
Radio $ 3000

May $ 7,000
Backflow
News/Online $ 3000
Television $ 4000

June $11,950
Backflow
Television $ 4000
CCR $ 1200
CCR Online

Conservation
News/Online $ 2750
Television $ 4000

July $ 4,000
Conservation Television

August $ 4,000
Conservation Television

Budget Billing by Media
Television $ 20,000
News/Online $ 10,350
Radio $ 3,600

Total Media $ 33,950

*Monthly invoices accrue as contract
services at first of respective months as
outlined for client payment scheduled within
respective Billing month noted.

SUZ-W-20-02
IPUC DR 15 Attachment 11
Page 1 of 1
SUEZ’ water main maintenance program begins March 23
Every spring, SUEZ clears the water mains in our distribution system to remove any iron and manganese buildup. These minerals occur naturally and are not harmful to your health, but can affect water clarity.
Beginning March 23 and continuing through approximately the end of July, SUEZ crews will be maintaining the water mains throughout our Boise service area.
While crews are working, you may experience a temporary drop in water pressure or have discolored water.
While your water is perfectly safe, we recommend that you wait until it clears before drinking, washing clothes or using your dishwasher.
The map shows approximately where our crews will be working during the program.
If you have any questions, please contact our customer service department Monday through Friday, 8 a.m. to 4:30 p.m. at 208-362-7304.
If you experience discolored water, try these simple steps to clear it:
• Run your COLD water tap for a few minutesuntil your water clears.
• Avoid using hot water during this shortperiod.
• If discoloration continues, or if you havequestions, call our customer servicedepartment Monday through Friday8 a.m. to 4:30 p.m. at 208-362-7304.
For a map with daily updates that shows when crews will be working in your neighborhood, go to mysuezwater.com/water-in-my-area/water-alerts-map.
SUEZ_hydrant_maintenance_ad_10x10-2018.indd 1 3/19/2018 8:55:24 AM
Schedule subject to change.
SUZ-W-20-02
IPUC DR 15 Attachment 12
Page 1 of 1
SUEZ
Idaho Operations
8248 W. Victory Road, Boise, Idaho 83709
208-362-7304
http://www.mysuezwater.com/idaho/water-in-my-area/backflow-prevention
SUEZwaterID
@SUEZwaterID
for additionalinformation
Protect your family
IMPORTANT INFORMATION ABOUT backflow prevention

SUEZ
is committed to providing our customers
with the highest quality water and customer
service. You can help our efforts by
determining your family’s need for home
backflow protection.
Backflow assemblies are mechanical devices
that prevent contaminants from entering the
public drinking water supply. Many homes
and businesses are required by state law to
have properly installed backflow protection
with annual testing.
What is backflow?
Backflow is the reversal of the flow of water
in the plumbing system. It can occur when
the pressure in the water main or a home’s
plumbing system changes.
060040919
IN-175136
In keeping with our commitment to the environment,
this publication was printed on paper containing
at least 10% post consumer fiber.
SUZ-W-20-02 IPUC DR 15 Attachment 13
Page 1 of 2
Double Check Valve Assembly Reduced Pressure Backflow Assembly Pressure Vacuum Breaker Assembly
Below are common backflow assemblies used by our Idaho customers. If you are unsure about the type of assembly required for your
landscaping, contact SUEZ at 208-362-7383 to arrange for a survey of your irrigation system and backflow requirements.
What is a backflow prevention assembly and do I need one?
A backflow prevention assembly is a mechanical
device that separates drinking water from other
sources of water. To protect public health, state
law requires backflow protection in a variety of
situations. You can view common installation
examples on our website or call 208-362-7304
for more information.
All backflow assemblies are required to be tested
each year. Scheduling and cost of this test is your
responsibility. The best option is to test when
your sprinkler system is turned on to verify it
is working properly.
Am I at risk if there is a backflow incident?
A backflow incident can originate from a single
unprotected home in any neighborhood. Such
an event has the potential to feed non-treated
water into the public water supply, threatening
the health of you and your neighbors. Installation
and properly testing a backflow assembly can
help prevent widespread community illness.
Within your own home, sprinkler systems and
garden hoses also have the potential to draw
contaminants back into your plumbing system.
Homes built after 1985 should be equipped with
backflow-preventing hose bibs. If your home is
older, you should check to make sure you have
the proper protection on outside faucets.
What if I have a pressurized irrigation system?

If you have a sprinkler system or receive
service from an irrigation provider, you
may be required by state law to have an
approved backflow assembly installed. If your
pressurized irrigation system is connected
to your drinking water system, an approved
backflow assembly is required. If you are
unsure of the requirements for your home,
contact SUEZ at 208-362-7383 to arrange for a
survey of your irrigation system to determine
backflow requirements.
SUZ-W-20-02 IPUC DR 15 Attachment 13
Page 2 of 2
 






 !"!#""$#%&'()*+),-&'( 
./01.0234
5016316 D
EFFCGH
7CI
S4RT0
UVWN
XYZ
[\[\
\]^\\R_
SUZ-W-20-02
IPUC DR 15 Attachment 14
Page 1 of 5
 






 !"!#""$#%&'()*+),-&'( 
./012
345501
6789
:;3<1;=4<03
>4?:10:3
@A
BC<01
D@?301/C<;@?
E
C?:
5@?02F3C/;?GE
H;<3
<@
;<3
D43<@5013
;?
<>0
I10C3410
JCKK02L
ICH;?G
C:/C?<CG0
@A
<>0
H;<3
<>;3
20C15C2
=0
03M0D;CKK2
;5M@1<C?<
<@
D43<@5013
B>@
C10
K@@H;?G
<@
3C/0
C::;<;@?CK
5@?02C5;:
<>0
>0CK<>
D1;3;3LNI>030
H;<3
C10
O43<
@?0
35CKK
BC2
B0
DC?
>0KM
D@?301/0
K;A0P3
5@3<
M10013
3C/0
C
A0B
:@KKC13
;?
<>0
M1@D033QR
3C;:
SC13>CKK
I>?01CK
SC?CG01L
NI>030
C10
D>CKK0?G;?G
<;503
C?:
0/0V;<3
;?DK4:0
C
>@?@WWK0
C?:
1C;?
X43<@5013
DC?
DD@5=;?C<;@?
@A
:34;<3
<>0;1
?00:3<>0
H;<
K0?:3
;<30103M@?3;=K0
BC<0X43<@5013
B>@
>03<C=K;3>0:
CDD@D@5MC?2
B0=3;<YYYZ[\]^_`YaCDD033
<@
5@10
GfDD@4?<
A0C<4103C=;K;<2
<@
<1CDH
B30<
D@?301/C<;@?<
G@CK3
C?:
300
<>0
M1@G1033
;3
C
>4G0
5@<;/C<@1
;?
5@3CG0L
h3;?G
K033
BC<01
CK3@
50C?3
C
K@B01
BC<01
=;KKQ
CKD@50QR
I>@5M3@?
3C;:L
XiJjkFlm
103<1;D<;@?3Q
6789
>C3
C:O43<0:
>@B
D43<@5
SUZ-W-20-02
IPUC DR 15 Attachment 14
Page 2 of 5
 






 !"!#""$#%&'()*+),-&'( .

/0123456
7085
9:;<=>
?@>
AB>>
CDEF>BG<?HDE
IJBG>KL14MN
OPQ
5P0
R4N
24S1
TPM1
Q4U1M
V
4N3
TPN15
VW5
U4XYNZ
4
[0YRX
PN8YN1
RPN21MS4UYPN
20MS15\
]Y2YU^^^_`KFJ>a^<?>B_bD`cd<FHbbDEF>BG<?HDEeU
QO1M1
5P0
R4N
T4X1
4
3Yff1M1NR1\`>BHb<4U12
4RMP22
488
st
2U4U12
4N3
u4N434
QYUO
v6ttt
UP
1NSYMPNT1NU48
202U4YN4WY8YU5
4N3
2T4MU
4N35
rMPSY312
3MYNXYNZy
318YS1M2
Q4U1M
UM14UT1NU
4N3
43S4NR13
N1UQPMX5
rP2U13
M1S1N012
Pf
|{\{
WY88YPN
YN
9t{:
4N36
lmno
O42
W0Y8U
1r1MUY21
4YT13
4U
O18rYNZ
r1Pr81
UP
RPN2U4NU85
YTrUO1YM
O148UO
4N3
20rrPMUYNZ
1RPNPTYR
ZMPQUO\
€YUO
4N
4RUYS1
rM121NR1
PN
fYS1
R5112
2UMYS1
UP
rM121MS1
P0M
1NSYMPNT1NU 2
N4U0M48
R4rYU48‚
Q4U1M6
2PY86
4N3
4YM\
lm6
2YU1
M1T13Y4UYPN
4N3
4YM
UM5
9tvt6
UO1
†MP0r
Y2
U4MZ1UYNZ
{tt‰
202U4YN4W81
2P80UYPN26
QYUO
4
rP2YUYS1
YTr44U13
UPU48
M1S1N01
Pf
Š{:\t
WY88YPN
YN
9t{~\P0U
UO1
Ihij
ŒBDJ
DE
?@>
^>dFH?>
Ž
PN
2PRY48
T13

SUZ-W-20-02
IPUC DR 15 Attachment 14
Page 3 of 5
 






 !"!#""$#%&'()*+),-&'( .
/0123
45167189:
;163963<=>?
@ABCDBC
EF?
GF>H
IAJ
KL
FB
FHMDJC>?DJN
O@PQFC@=LR?
BDE?JAAS
FBH
DH>CAJ>FQ
?CFIIEDJD
BAC
>BMAQMDH
>B
C=D
@JDFC>AB
AI
C=>?
@ABCDBCNTUVW
XY
Z[\]
^_`cfbl
cmk
cdd
dnocd
lfnpgbl
qni
rcmfdh
nu
qnip
tcmkvz{
|TyT}|~y
y€€
Z
}Z|‚}TT}ƒ|
|jfgnmgobfgnm
SUZ-W-20-02
IPUC DR 15 Attachment 14
Page 4 of 5
 






 !"!#""$#%&'()*+),-&'( 
./012345602378.1
0/93.16:2;<
/=
<:273.:
SUZ-W-20-02
IPUC DR 15 Attachment 14
Page 5 of 5
 






     !"#$%&'('''''')*+',$%& 
-./0-/123
4/05205 C8D
>?@E7F8@G
R3QS/
TUVW
XYZ
[\[\
\]^\\Q_ihf
ki
mncfg
oanpkcq
kb
edgf
kerdgcnic
csni
ftfgu
vsD
>?@E7F8@G8
H8I?DJ
{>>H|
lfcnkpb
csf
oanpkcq
dj
lgkiefgb
lagki~
€ ‚u
vsf
gfrdgc
kb
ntnkpnƒpf
?@„7@8
jdg
…†f
}idm
sdm
hgkckhnp
kc
kb
cd
sntfoanpkcq
lgki}ki~
mncfgˆ
fbrfhknppq
hsnppfi~ki~
ckefbu
†f‰gf
rpfnbfl
chabcdefgb
csnc
dag
mncfg
hdickiaffŠhffl
npp
bcncf
nil
jflfgnp
gf~apnFD7@Œ7@
9‹J8Dˆ…
bnkl
Žngbsnpp
vsŽnin~fg
dj
wxyzu
…†f
ƒfpkftf
csfkerdgcnic
cddp
ki
flahncki~
dag
hacsf
oanpkcq
dj
csfkg
cnr
mncfgu…

SUZ-W-20-02
IPUC DR 15 Attachment 15
Page 1 of 5
 






     !"#$%&'('''''')*+',$%& 
-./0
123456157
82989
:;<298=>?6821
@465=87
8;
2A9412
8B687;41
?6821
<2289
C;8B
D2:21656A:
98682
?6821
96D287986A:61:9E

F55
;D
-./0
GHIGJHIKLGI
612
D=52:8B2
M:6B;
N2O61/AP=1;A<2A865
QN/QST
8B2
632A>76A:
123456829
:1@465=87
D;1
;41
9X
O21>2A8
;D
YZ[\
]^GHJ
=9
94OO5=2:
D1;<
W_
?2559
5;>;=92
6126E
aB2
12<6=A=A3
bX
O21>2A8
;D
-./0
?6821
>;68<2A8
O56A89T
?B=>B
C;8B
81268
?6821
D1;<
8B2
`;=92def
gY
fhi[jn[hYZj[opMA
;1:21
8;
2A94?6821
=9
96D2
8;
:R/AP=1;A<2A865
F32A>7S
O129>1=C8B68
5=<=8
>;A86<O1;P=:2:
C7
O4C97982<9E
F55
986829
612
12@/qF
8;
699299
2P2O4C5=>
:1=AU=A3
?87
8;
>;A86<=A6A89E
aB2
699299<2A8
=9
C692:
;A
6
56A:
699299<2A8
6126
6A:
92A9=8=P=87
D6>8;19
699;>=682:
?=
SUZ-W-20-02
IPUC DR 15 Attachment 15
Page 2 of 5
 






     !"#$%&'('''''')*+',$%& -
./01
21/34
1351
65
43786439:;<
=>?
@ABC
A
DEFGHIJCF
D=DKCL
K@AK
M>HHCMKD
K>
K@C
E?NJGM
OAKCF
D?EEJ=
>F
>OH
AM>LLCFMGAJ
EF>ECFK=P
=>?
AFC
FCQ?GFCR
N=
DKAKC
JAO
K>
@ABC
AH
AEEF>BCR
NAMI<J>OADDCLNJ=
GHDKAJJCR
AHR
KCDKCR
AHH?AJJ=S
TUVWXYZ[
U\\]^_Y`]\
AFC
LCM@AHGMAJ
RCBGMCDK@AK
DA<Ca?AFR
E?NJGM
@CAJK@
N=
EFCBCHKGHa
M>HKALGHAHKD
<F>L
CHKCFGHa
K@C
OAKCFD?EEJ=S;<
=>?
AFC
?HD?FC
><
=>?F
HCCR
<>F
A
RCBGMCP
=>?
LA=
VZbcUVc
583d
K>
FBC=
N=
MAJJGHa
efghi
jkflmjgnS
opqr
sAMI<J>O
GHDECMAN>?K
AEEF>BCR
RCBGMCDP
EFCLGDC
GD>JAKG>H
J>MAKG>H
AHCDK
FCQ?GFCLCHKDS]
VZ^yY]c]
583d
zZb\u^]{
zZbX`|]bV]
4]yZ{c
Zb
SUZ-W-20-02
IPUC DR 15 Attachment 15
Page 3 of 5
 






     !"#$%&'('''''')*+',$%& -

./012
340560789
:052852
FE=G
H@I
JK
EA
EGLCIB=>CIM
N?OPEB?<KQ>
ACD>I@@R
EAGG
=A
B<C
?ICEB=@A
@H
B<=>
?@ABCABM^_beak
blj
bcc
cmnbc
kemofak
pmh
qblecg
mt
pmho
sbljuyz
{SxS|{}x~
x
Y
~|Y{ |SS|‚{
~{
SUZ-W-20-02
IPUC DR 15 Attachment 15
Page 4 of 5
 






     !"#$%&'('''''')*+',$%& 
-./012345/1267-0
/.82-0162-9JEANQT>C?
SUZ-W-20-02
IPUC DR 15 Attachment 15
Page 5 of 5
Consumer Confidence Report (CCR)
Page 1 of 1Suez Consumer Confidence Report
10 15 2020https://www.c308.com/downloads/suez/suez-anners-CCR.htm
SUZ-W-20-02
IPUC DR 15 Attachment 16
Page 1 of 1
Every day, the average Idahoan uses 40 to 130 gallons of water at
home. This goes beyond what we directly consume, extending to
energy use, dietary choices and the kind of fixtures you have. We
want to help you conserve.
Learn how you can save water - and money - by taking our quick
on line conservation survey. Visit www.mysuezwater.com/basic-
conservation-survey to find out where you can make a difference.
Conservation kits will be available for pick-up at 8248 W. Victory Rd.
from 11 a.m. to 1 p.m. on the following Tuesdays: July 14, July 21
and July 28.
mysuezwater.com
f SUEZ Water Idaho
»@SUEZWaterlD s SUZ-W-20-02 IPUC DR 15 Attachment 17 Page 1 of 1
 






 !"!#""$#%&'()*+),-&'( 
./01.0234
5016316 D
EFFCGH
7CI
S4RT0
UVWN
XYZ
[\[\
\]^\\R_
SUZ-W-20-02
IPUC DR 15 Attachment 18
Page 1 of 5
 






 !"!#""$#%&'()*+),-&'( 
./012
345501
6789
:;3<1;=4<03
>4?:10:3
@A
BC<01
D@?301/C<;@?
E
C?:
5@?02F3C/;?GE
H;<3
<@
;<3
D43<@5013
;?
<>0
I10C3410
JCKK02L
ICH;?G
C:/C?<CG0
@A
<>0
H;<3
<>;3
20C15C2
=0
03M0D;CKK2
;5M@1<C?<
<@
D43<@5013
B>@
C10
K@@H;?G
<@
3C/0
C::;<;@?CK
5@?02C5;:
<>0
>0CK<>
D1;3;3LNI>030
H;<3
C10
O43<
@?0
35CKK
BC2
B0
DC?
>0KM
D@?301/0
K;A0P3
5@3<
M10013
3C/0
C
A0B
:@KKC13
;?
<>0
M1@D033QR
3C;:
SC13>CKK
I>?01CK
SC?CG01L
NI>030
C10
D>CKK0?G;?G
<;503
C?:
0/0V;<3
;?DK4:0
C
>@?@WWK0
C?:
1C;?
X43<@5013
DC?
DD@5=;?C<;@?
@A
:34;<3
<>0;1
?00:3<>0
H;<
K0?:3
;<30103M@?3;=K0
BC<0X43<@5013
B>@
>03<C=K;3>0:
CDD@D@5MC?2
B0=3;<YYYZ[\]^_`YaCDD033
<@
5@10
GfDD@4?<
A0C<4103C=;K;<2
<@
<1CDH
B30<
D@?301/C<;@?<
G@CK3
C?:
300
<>0
M1@G1033
;3
C
>4G0
5@<;/C<@1
;?
5@3CG0L
h3;?G
K033
BC<01
CK3@
50C?3
C
K@B01
BC<01
=;KKQ
CKD@50QR
I>@5M3@?
3C;:L
XiJjkFlm
103<1;D<;@?3Q
6789
>C3
C:O43<0:
>@B
D43<@5
SUZ-W-20-02
IPUC DR 15 Attachment 18
Page 2 of 5
 






 !"!#""$#%&'()*+),-&'( .

/0123456
7085
9:;<=>
?@>
AB>>
CDEF>BG<?HDE
IJBG>KL14MN
OPQ
5P0
R4N
24S1
TPM1
Q4U1M
V
4N3
TPN15
VW5
U4XYNZ
4
[0YRX
PN8YN1
RPN21MS4UYPN
20MS15\
]Y2YU^^^_`KFJ>a^<?>B_bD`cd<FHbbDEF>BG<?HDEeU
QO1M1
5P0
R4N
T4X1
4
3Yff1M1NR1\`>BHb<4U12
4RMP22
488
st
2U4U12
4N3
u4N434
QYUO
v6ttt
UP
1NSYMPNT1NU48
202U4YN4WY8YU5
4N3
2T4MU
4N35
rMPSY312
3MYNXYNZy
318YS1M2
Q4U1M
UM14UT1NU
4N3
43S4NR13
N1UQPMX5
rP2U13
M1S1N012
Pf
|{\{
WY88YPN
YN
9t{:
4N36
lmno
O42
W0Y8U
1r1MUY21
4YT13
4U
O18rYNZ
r1Pr81
UP
RPN2U4NU85
YTrUO1YM
O148UO
4N3
20rrPMUYNZ
1RPNPTYR
ZMPQUO\
€YUO
4N
4RUYS1
rM121NR1
PN
fYS1
R5112
2UMYS1
UP
rM121MS1
P0M
1NSYMPNT1NU 2
N4U0M48
R4rYU48‚
Q4U1M6
2PY86
4N3
4YM\
lm6
2YU1
M1T13Y4UYPN
4N3
4YM
UM5
9tvt6
UO1
†MP0r
Y2
U4MZ1UYNZ
{tt‰
202U4YN4W81
2P80UYPN26
QYUO
4
rP2YUYS1
YTr44U13
UPU48
M1S1N01
Pf
Š{:\t
WY88YPN
YN
9t{~\P0U
UO1
Ihij
ŒBDJ
DE
?@>
^>dFH?>
Ž
PN
2PRY48
T13

SUZ-W-20-02
IPUC DR 15 Attachment 18
Page 3 of 5
 






 !"!#""$#%&'()*+),-&'( .
/0123
45167189:
;163963<=>?
@ABCDBC
EF?
GF>H
IAJ
KL
FB
FHMDJC>?DJN
O@PQFC@=LR?
BDE?JAAS
FBH
DH>CAJ>FQ
?CFIIEDJD
BAC
>BMAQMDH
>B
C=D
@JDFC>AB
AI
C=>?
@ABCDBCNTUVW
XY
Z[\]
^_`cfbl
cmk
cdd
dnocd
lfnpgbl
qni
rcmfdh
nu
qnip
tcmkvz{
|TyT}|~y
y€€
Z
}Z|‚}TT}ƒ|
|jfgnmgobfgnm
SUZ-W-20-02
IPUC DR 15 Attachment 18
Page 4 of 5
 






 !"!#""$#%&'()*+),-&'( 
./012345602378.1
0/93.16:2;<
/=
<:273.:
SUZ-W-20-02
IPUC DR 15 Attachment 18
Page 5 of 5

CASE NO. SUZ-W-20-02

Response No. 15 - Attachment 19

Video – SUEZ 119 1st Place
Conservation Message

MP4 File Provided Separately As
“Request No 15 Attachment19.mp4”

CASE NO. SUZ-W-20-02

Response No. 15 - Attachment 20

Video – 120 2nd Place
Conservation Message

MP4 File Provided Separately As
“Request No 15 Attachment20.mp4”
SUZ-W-20-02 IPUC DR 16
Page 1 of 1
SUEZ WATER IDAHO INC. CASE SUZ-W-20-02
FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF
Preparer/Sponsoring Witness: J. Cary

REQUEST NO. 16:
Please provide copies of all billing inserts for 2019 and 2020 and indicate the date they were sent. Please also provide a schedule showing the amount and account numbers charged for all costs to produce, print, and distribute the inserts.
RESPONSE NO. 16: Please see attachment 1 through 9 containing 2019 and 2020 billing inserts charged to advertising expense account 50651. The billing insert costs correlate to Draper
Associates Inc. charges in the attachment to response to Production Request No. 14 and
these transactions are labeled as “inserts” in the Voucher Line Description column of that file. The charges for the upcoming Big Chill insert dated October 25, 2020 are not yet reflected
in the Company’s costs.
Attachment Number Insert Description Date

General Metered Service
SUEZ bills each current customer every two (2)
months. There are two components to your water bill: a bi-monthly Customer Charge based on the size of
the meter as shown below and the Volume Charge for
consumption determined by the meter reading. The
Customer Charge will only change if the meter size is
increased or decreased. The Volume Charge is applied to each 100 cubic feet (1 CCF) of water used.*
Meter Size ....................................Customer Charge
3/4” and smaller .............................$21.11
1” ..................................................$26.99
1-1/4” – 1-1/2” ...............................$46.17 (or multiple meters of equivalent capacity)
2” ...................................................$71.64
3” ...................................................$139.73
4” ...................................................$260.68
6” ...................................................$435.228” ...................................................$569.37
10” .................................................$811.39
*(100 cubic feet = approximately 748 gallons)
Volume Charges are seasonal. One rate is charged
during the summer season and one during the winter season. The summer season is May 1 through
September 30. The rates are:
Winter Summer
$1.4674 per CCF $1.4674 for 1st 3 CCF
$1.8577 above 3 CCFFor example:
If there is a 3/4” meter and the billing states the
consumption is 18 CCF, the usage during the last two
month billing period was 1,800 cubic feet. The bill would
include the customer charge for a 3/4” meter plus the volume charge per 100 cubic feet. The billing would be
calculated as follows:
Winter
Customer charge = $21.11
18 CCF @ $1.4674 = $26.41Total = $47.52 Summer
Customer charge = $21.11
3 CCF @ $1.4674 = $ 4.40
15 CCF @ $1.8577 = $27.87Total = $53.38
(These total charges do not include taxes, state fees,
or charges for any other types of service.)
When the billing period encompasses both seasonal
periods, the water billing will be prorated. Bills will be prorated twice each year. If there are any questions
concerning the billing, we will be happy to discuss
this process with you.
Miscellaneous Charges
SUEZ believes that the cost of providing special services
should be borne by those customers responsible for incurring the costs. The handling of returned checks,
accounts that are disconnected for non-payment, cross
connection control violations and after-hour or weekend service are some examples of special services. These
miscellaneous charges are as follows:
• Returned checks: $20.00• Reconnection for non-payment or
cross connection control:
Regular hours $20.00 After hours $30.00
• New service connections:
Regular hours No Charge After hours $25.00
• Field collection: $15.00
In most cases, these fees must be paid prior to service being granted or restored.
Payment OptionsThere are several ways to pay your bill:
• Try our Budget Billing Plan. Call 208-362-7304 to enroll
• Direct debit from either your checking or savings account
• * On-line at www.mysuezwater.com
• * 24-hour automated payment line: 1-888-608-6690
• * Pay stations (see website for locations)
• At our payment center at the U.S. Bank on 10th and Idaho (checks or money orders only)
• Use the envelope provided with your bill
• At our office at 8248 W. Victory Road
*Convenience or service fees may apply

This is a summary of the rules for deposit and termination of service for all SUEZ
customers as determined by the Idaho Public
Utilities Commission (IPUC). These rules cover
the rights and responsibilities of the customer
and the utility. An explanation of our rate schedule has also been included.
Questions concerning this
information may be directed to: SUEZ
Customer Service
P.O. Box 190420
Boise, ID 83719
[e-mail] 208-362-7304

or
IPUCConsumer Assistance
P.O. Box 83720
Boise, ID 83720-0074
208-334-0369
SUEZ©2019 SUEZ
In keeping with our commitment to the environment,
this publication was printed on paper containing
at least 10% post consumer fiber.
060012219
SUZ-W-20-02 IPUC DR 16 Attachment 1
Page 1 of 2
Deposits/Payment Guarantees
The IPUC service rules allow utilities to ask for deposits
or payment guarantees under specific conditions. At
this time, SUEZ does not require deposits or payment guarantees.

Rules for Termination of Service
Termination with Prior Notice
With proper customer notification, SUEZ may deny or terminate water service for one of the following reasons:
1. Nonpayment of a past due billing, payment of a
past due billing with any check not honored by
the bank, or insufficient funds on an electronic
payment; 2. Failure to abide by the terms of a payment
arrangement;
3. Obtaining service by misrepresentation of
identity;
4. Denying or willfully preventing access to the water meter;
5. Willfully wasting service through improper
equipment or otherwise;
6. The applicant or customer is a minor.
Termination without Prior NoticeSUEZ may deny or terminate water service without prior
notice for one of the following reasons:
1. A situation exists that is immediately dangerous
to life, physical safety or property;
2. To prevent a violation of federal, state or local safety or health codes;
3. Service is obtained, diverted or used without the
authorization of SUEZ;
4. SUEZ has diligently attempted to notify the
customer of termination and has been unable to make contact;
5. If ordered by any court, the Commission, or any
other duly authorized public authority.
Notification
1. A billing may be considered past due fifteen (15) days after the billing date. A written notice of
termination must be mailed at least seven (7)
days before the proposed termination date.
2. At least twenty-four (24) hours before the service
is terminated, another attempt shall be made to contact the customer in person or by telephone.
3. If service is terminated, a notice will be left at the
property advising the customer of the necessary
steps to have service restored.
Only a twenty-four (24) hour notice is required if:
4. The initial payment of a payment
arrangement is not made or the initial
payment is made with a check not honored
by the bank;
5. Payment is made by check to a company representative at the premises to prevent
termination and the check is not honored by
the bank.
Additional Notice
1. If service is not terminated within twenty-one (21) calendar days after the proposed
termination date, SUEZ will begin the
notice process again with the seven (7) day
written notice.
Payment Arrangements and Special Circumstances If the customer cannot pay the billing in full or receives
a notice of termination, payment arrangements can be
made to avoid termination of service. Call customer
service at 208-362-7304.
If the customer cannot pay the billing and a member of the household is seriously ill or there is a medical
emergency, SUEZ will postpone termination of service
for thirty (30) days. A written certificate is required from
a licensed physician or public health official stating the
name of the person who is ill and the name, title, and signature of the person certifying the serious illness or
medical emergency.
Restrictions on Termination of Service
Service cannot be terminated if:
1. The past due billing is less than $50.00 or two (2) months of service, whichever is less;
2. The unpaid billing is for service to another
customer;
3. The billing is for charges other than water service.
Service cannot be disconnected on Friday, Saturday,
Sunday, legal holidays recognized by the state of Idaho,
or on any day immediately preceding any legal holiday.
Service may be terminated only between the hours of
8:00 a.m. and 4:00 p.m.
The employee sent to the premises to terminate service
will identify himself/herself to the customer and state
the purpose of the visit. This employee is authorized to
accept payment in full on the account.
If service is terminated for any one of the conditions
listed, SUEZ has employees available for reconnection
within 24 hours after the situation is corrected.
Complaint Procedure
If at any time there is a complaint concerning
termination of service, policies and practices, or any
other matter regarding our service, please contact SUEZ
in person, by telephone or in writing. The complaint will be investigated promptly and thoroughly. The customer
will be notified orally or in writing of the results of the
investigation, and we will make every effort to resolve
the complaint.
If the customer is dissatisfied with the proposed
resolution of the complaint, the IPUC may be asked to
review the matter. The service will not be disconnected
while the complaint is being investigated by the utility or
the IPUC.
Rate Schedule Information
Most SUEZ customers are billed under the enclosed rate
schedule. However, some customers may be billed under
a special temporary tariff. Please call customer service if there are any questions about the rate schedule used for
your billing.
SUEZ Cares
SUEZ has established SUEZ Cares, a program to help low-income residents and customers who have
experienced temporary financial hardship pay their water
bills. Customers can be eligible for up to $75 in credits
annually to help pay their water bill.
SUEZ Cares is administered by the El-Ada Community Action Agency. To get more information on the
program and eligibility requirements, please call
El-Ada at 208-345-2820.
SUZ-W-20-02 IPUC DR 16 Attachment 1
Page 2 of 2
SUEZ
Idaho Operations
8248 W. Victory Road, Boise, Idaho 83709
208-362-7304
http://www.mysuezwater.com/idaho/water-in-my-area/backflow-prevention
SUEZwaterID
@SUEZwaterID
for additionalinformation
Protect your family
IMPORTANT INFORMATION ABOUT backflow prevention

SUEZ
is committed to providing our customers
with the highest quality water and customer
service. You can help our efforts by
determining your family’s need for home
backflow protection.
Backflow assemblies are mechanical devices
that prevent contaminants from entering the
public drinking water supply. Many homes
and businesses are required by state law to
have properly installed backflow protection
with annual testing.
What is backflow?
Backflow is the reversal of the flow of water
in the plumbing system. It can occur when
the pressure in the water main or a home’s
plumbing system changes.
060040919
IN-175136
In keeping with our commitment to the environment,
this publication was printed on paper containing
at least 10% post consumer fiber.
SUZ-W-20-02 IPUC DR 16 Attachment 2
Page 1 of 2
Double Check Valve Assembly Reduced Pressure Backflow Assembly Pressure Vacuum Breaker Assembly
Below are common backflow assemblies used by our Idaho customers. If you are unsure about the type of assembly required for your
landscaping, contact SUEZ at 208-362-7383 to arrange for a survey of your irrigation system and backflow requirements.
What is a backflow prevention assembly and do I need one?
A backflow prevention assembly is a mechanical
device that separates drinking water from other
sources of water. To protect public health, state
law requires backflow protection in a variety of
situations. You can view common installation
examples on our website or call 208-362-7304
for more information.
All backflow assemblies are required to be tested
each year. Scheduling and cost of this test is your
responsibility. The best option is to test when
your sprinkler system is turned on to verify it
is working properly.
Am I at risk if there is a backflow incident?
A backflow incident can originate from a single
unprotected home in any neighborhood. Such
an event has the potential to feed non-treated
water into the public water supply, threatening
the health of you and your neighbors. Installation
and properly testing a backflow assembly can
help prevent widespread community illness.
Within your own home, sprinkler systems and
garden hoses also have the potential to draw
contaminants back into your plumbing system.
Homes built after 1985 should be equipped with
backflow-preventing hose bibs. If your home is
older, you should check to make sure you have
the proper protection on outside faucets.
What if I have a pressurized irrigation system?

If you have a sprinkler system or receive
service from an irrigation provider, you
may be required by state law to have an
approved backflow assembly installed. If your
pressurized irrigation system is connected
to your drinking water system, an approved
backflow assembly is required. If you are
unsure of the requirements for your home,
contact SUEZ at 208-362-7383 to arrange for a
survey of your irrigation system to determine
backflow requirements.
SUZ-W-20-02 IPUC DR 16 Attachment 2
Page 2 of 2
This report contains important information about your drinking water. Este informe contiene información muy importante sobre su agua potable. Tradúzcalo ó hable con alguien que lo entienda bien.
PWSID # 4010016
issued june 2019
SUEZ | Idaho Operations
your water qualityinformationannual water quality report
SUZ-W-20-02 IPUC DR 16 Attachment 3
Page 1 of 8
2 | annual water quality report
Dear Customer,
Thank you for taking time to review your 2018 Consumer Confidence Report (CCR)
and the important information it contains regarding the quality of your water.
At SUEZ, we take our responsibility to provide you and your family with clean and
safe drinking water seriously. We are part of this community too and are proud to
provide high quality water and reliable service.
We regularly test our water to be sure that your water meets safety standards.
All the test results are on file with the Idaho Department of Environmental Quality
(ID DEQ), the agency that monitors and regulates drinking water quality in our state.
If you have any questions about the information in this report or about your
water service in general, please contact us at [phone]. Thank you for your
continued support and giving us the opportunity to serve our community.
Sincerely,

Marshall Thompson
Vice President and General Manager
SUEZ
our commitment to you
Marshall Thompson
Vice President and
General Manager
SUEZ
SUZ-W-20-02 IPUC DR 16 Attachment 3
Page 2 of 8
3
Boise’s source of supply
Approximately 70 percent of your water is supplied from 79 wells located throughout the Boise area. The remaining 30 percent of your water comes from two surface water treatment plants (Marden Water Treatment Plant and Columbia Water Treatment Plant), which both treat water from the Boise River.
treatment practices
Groundwater from our wells is treated with small amounts of chlorine to protect against potentially hazardous microorganisms that can get into the water. We strive to maintain an average chlorine residual between 0.2 and 1.2 parts per million (ppm) throughout the distribution system. We add very low doses of polyphosphate at 16 of our wells to isolate iron and manganese and keep your water clear. We also pump surface water from the Boise River for treatment at two plants. The Marden Water Treatment Plant is a conventional filtration plant that has an innovative upflow clarification process for pretreatment. The treatment process continues with dual-media filtration to remove particulate matter. The Columbia Water Treatment Plant is a membrane plant that does not require pretreatment and uses microfiltration to remove particulate matter. Both plants’ treatment processes are followed by disinfection with chlorine to destroy any harmful bacteria. In addition, we adjust the pH at both plants to reduce the corrosivity of the water and decrease the possibility of dissolving metals from household plumbing.
SUEZ in the community
SUEZ is proud to be part of Boise. Our employees support numerous community organizations and events, including The Grove Plaza and Fountain, Bring your Inventor to Work Day at HP, the Landscape Symposium at the Idaho Botanical Garden, the Boise WaterShed Education Center, Engineering and Science Festival at Boise State University, ReLeaf Boise, Rake Up Boise, Toys for Tots and the Idaho Food Bank.
protect your family – get your backflow assembly tested
If you have a sprinkler system connected to the public water supply or own a commercial property, you are required by state law to have an approved backflow assembly installed and tested annually. Backflow assemblies are mechanical devices that safeguard public health by preventing contaminants from entering the public water supply.
do i need a backflow assembly?
If you are unsure of your need for a device, please contact SUEZ to schedule a determination survey. Our Backflow Inspector can provide you with details about approved devices, premise isolation location and information for ongoing test requirements.
If you have any questions about your need for a backflow assembly, call SUEZ to speak with a Backflow Inspector.
Call [phone] to schedule an appointment.
SUZ-W-20-02 IPUC DR 16 Attachment 3
Page 3 of 8
4 | annual water quality report
about EPA standards
In order to ensure that tap water is safe to drink, the EPA (Environmental Protection Agency) prescribes regulations which limit the amount of certain contaminants in water provided by public water systems. Drinking water, including bottled water, may reasonably be expected to contain at least small amounts of some contaminants. The presence of contaminants does not necessarily indicate that the water poses a health risk. More information about contaminants and potential health effects can be obtained by calling the EPA Safe Drinking Water Hotline at [phone].
The sources of drinking water (both tap water and bottled water) include rivers, lakes, streams, ponds, reservoirs, springs, and wells. As water travels over the surface of the land or through the ground, it dissolves naturally-occurring minerals and, in some cases, radioactive material, and can pick up substances resulting from the presence of animals or from human activity. Contaminants that may be present in source water include:
• Microbial contaminants, such as viruses and bacteria, which may come from sewage treatment plants, septic systems, agricultural livestock operations, and wildlife.
• Inorganic contaminants, such as salts and metals, which can be naturally-occurring or result from urban stormwater runoff, industrial or domestic wastewater discharges, oil and gas production, mining, or farming.
• Pesticides and herbicides, which may come from a variety of sources such as agriculture, urban stormwater runoff, and residential uses.
• Organic chemical contaminants, including synthetic and volatile organic chemicals, which are byproducts of industrial processes and petroleum production, and can also come from gas stations, urban stormwater runoff, and septic systems.
• Radioactive contaminants, which can be naturally-occurring or be the result of oil and gas production and mining activities.
source water assessment
Under the Safe Drinking Water Act Amendments of 1996, all states were required by the EPA to assess every source of public drinking water for its relative sensitivity to contaminants regulated by the Act. The assessment is based on a land use inventory of the designated assessment area and sensitivity factors associated with the watershed and aquifer characteristics. The ID DEQ completed its final source water assessment of the SUEZ system in 2003. Updates to the potential contaminant inventories are completed annually. You can view SUEZ’ assessment reports at http://www2.deq.idaho.gov/water/swaOnline/ or you can request a summary of the assessment by calling the ID DEQ at [phone].
register for ebilling
By choosing paperless eBilling you will help protect and preserve our natural resources. Your eBill will be sent directly to your email inbox. It has the added benefit of allowing you to pay the bill directly from your bank account free of charge. To register for eBilling visit www.mysuezwater.com or call Customer Service at [phone].
health notes
Some people may be more vulnerable to contaminants in drinking water than the general population. Immuno-compromised persons, such as persons with cancer undergoing chemotherapy, persons who have undergone organ transplants, people with HIV/AIDS or other immune system disorders, some elderly, and infants can be particularly at risk from infections. These people should seek advice about drinking water from their health care providers. EPA/CDC guidelines on appropriate means to lessen the risk of infection by cryptosporidium and other microbial contaminants are available from the Safe Drinking Water Hotline at [phone].
SUZ-W-20-02 IPUC DR 16 Attachment 3
Page 4 of 8
5
lead
If present, elevated levels of lead can cause serious health problems, especially for pregnant women and young children. Lead in drinking water is primarily from materials and components associated with service lines and home plumbing. SUEZ is responsible for providing high quality drinking water, but cannot control the variety of materials used in plumbing components.
When your water has been sitting for several hours, you can minimize the potential for lead exposure by flushing your tap for 30 seconds to 2 minutes before using water for drinking and cooking. If you are concerned about lead in your water, you may wish to have your water tested. Information on lead in drinking water, testing methods, and steps you can take to minimize exposure is available from the Safe Drinking Water Hotline at [phone] or www.epa.gov/safewater/lead
To learn more about lead, please visit http://www.mysuezwater.com or http://www.epa.gov/lead
arsenic
While your drinking water meets the EPA’s standard for arsenic, it does contain low levels of arsenic. The EPA’s standard balances the current understanding of arsenic’s possible health effects against the costs of removing arsenic from drinking water. The EPA continues to research the health effects of low levels of arsenic, which is a mineral known to cause cancer in humans at high concentrations and is linked to other health effects such as skin damage and circulatory problems.
cryptosporidium
Cryptosporidium is a microbial pathogen found in surface waters throughout the US. Although filtration removes Cryptosporidium, the most commonly-used filtration methods cannot guarantee 100% removal. The EPA issued a new rule in 2006 that requires public water systems to monitor their source waters (raw surface water) for the presence of Cryptosporidium. Systems with higher levels of Cryptosporidium in the source waters need to provide additional treatment.
SUEZ monitored for Cryptosporidium in the Boise River water between 2005 and 2008. The detection levels of Cryptosporidium were so low that our treatment systems were deemed appropriate by the EPA. Between 2015 and March 2018, we conducted our second round of Cryptosporidium monitoring. The levels of Cryptosporidium in our raw river water remain very low. The US EPA assessed these results and determined that our treatment systems continue to meet all filtration requirements.
nitrate
Nitrate in drinking water at levels above 10 parts per million (ppm) is a health risk for infants of less than six months of age. High nitrate levels in drinking water can cause blue baby syndrome. Nitrate levels may rise quickly for short periods of time because of rainfall or agricultural activity. If you are caring for an infant, you should ask advice from your health care provider.
turbidity
Turbidity is a measurement relating to the cloudiness of water. Turbidity can be associated with soil erosion and stream sediments. Surface water is continually monitored for this parameter since it is closely correlated to the effectiveness of treatment practices.
SUZ-W-20-02 IPUC DR 16 Attachment 3
Page 5 of 8
6 | annual water quality report
The water quality table shows how the quality of your drinking water in 2018 compared to the standards set by the EPA and
the ID DEQ. The tables in this report list minimum and maximum values for substances detected in our sources of supply.
These ranges were determined using test results from 2014 through 2018; the most recent testing performed in accordance
with all regulations. Each of the regulated contaminants compares to a Maximum Contaminant Level (MCL) and a Maximum
Contaminant Level Goal (MCLG) established by the EPA and the State of Idaho. We tested for more than 80 substances in
the water and detected only those indicated in the Drinking Water Quality Table. Some of the information is technical in
nature so we have provided you with definitions at the top of page 7 to help you better understand the information contained
in this report.
primary standards - directly related to the safety of drinking water
We test for 82 substances in this category and detected these:
Highest Range of Inorganic Chemicals MCLG MCL Result Results Violation Likely Source
Arsenic ppb NA 10 7.9 ND - 10 No Erosion of natural depositsBarium ppm 2 2 0.10 ND - 0.10 No Erosion of natural depositsChromium ppb 100 100 5 ND - 5 No Erosion of natural depositsFluoride ppm (2015) 4 4 0.8 ND - 0.8 No Erosion of natural depositsNitrate as nitrogen ppm 10 10 6.3 ND - 6.7 No Runoff from fertilizer use
90th Samples MCLG AL Percentile > AL Violation Likely Source
Copper ppm 1.3 1.3 0.46 2 No Corrosion of household plumbingLead ppb 0 15 ND 0 No Corrosion of household plumbing
Highest Range of Microbiologicals MCLG MCL Result Results Violation Likely Source
Total Coliforms (% positive in monthly samples) 0 <5% positive 0.6% 0 - 0.6% No Naturally present in the environment samples/monthTurbidity, ≤0.3 NTU NA TT** 100% NA No Soil runoffTurbidity, ≤1 NTU NA TT*** 0.14 0.03 - 0.14 No Soil runoffTurbidity is the measure of clarity of the water. We monitor it because it is a good indicator of the effectiveness of our filtration system.**Treatment Technique requires at least 95% of monthly samples to be less than or equal to 0.3 NTU.***Treatment Technique requires no single measurement greater than 1 NTU.
Highest Annual Range of Radionuclides MCLG MCL Average Results Violation Likely Source
Alpha emitters pCi/L 0 15 6.1 ND - 25.1 No Erosion of natural depositsRadium 226 + 228 pCi/L (2014) 0 5 2.3 ND - 2.3 No Erosion of natural depositsUranium ppb 0 30 27 ND - 27 No Erosion of natural deposits
Highest Annual Range of Organic Chemicals MCLG MCL Average Results Violation Likely Source
1,1-Dichloroethene 7 7 0.3 ND - 0.7 No Discharge from industrial chemical factories Tetrachloroethylene ppb 0 5 0.9 ND - 1 No Discharge from factories and dry cleanersDi(2-ethylhexyl) adipate ppb 400 400 0.4 ND - 0.4 No Discharge from chemical factories
Highest Range of Disinfection By-Products - Stage 2 MCLG MCL LRAA Results+ Violation Likely Source
Total Trihalomethanes ppb NA 80 44.2 10.9 - 57.5 No Disinfection by-productTotal Haloacetic Acids ppb NA 60 39.9 7.5 - 52 No Disinfection by-productTotal Organic Carbon Removal^ NA TT 1 NA No Naturally present in the environment^Finished water Total Organic Carbon is less than 2.0 ppm, therefore no removal is required.+Maximum levels are site specific.
Highest Annual Range of Disinfection Residuals MRDLG MRDL Average Results Violation Likely Source
Chlorine Residual ppm 4 4 0.9 ND - 2 No Disinfection by-product
drinking water quality
SUZ-W-20-02 IPUC DR 16 Attachment 3
Page 6 of 8
7
Parts Per Million (ppm): The equivalent of one second in 12 days.
Picocuries Per Liter (pCi/L): The equivalent of one second in 32 million years.
Primary Standards: Federal drinking water regulations for substances that are health related. Water suppliers must meet all primary drinking water standards.
Secondary Standards: Federal drinking water measurements for substances that do not have an impact on health. These reflect aesthetic qualities such as taste, odor and appearance. Secondary standards are recommendations, not mandates.
Synthetic Organic Compound (SOC): man-made compounds that contain carbon. Examples of these non-volatile compounds include herbicides and pesticides.
Treatment Technique (TT): A required process intended to reduce the level of a contaminant in drinking water.
Volatile Organic Compound (VOC): organic compounds that contain carbon and evaporate easily to become vapors or gases. VOCs are contained in a wide variety of products including fuel oils, gasoline, solvents, cleaners and degreasers.
<: This means “less than.”
>: This means “greater than.”
≤: This means “less than or equal to.”
definitions
Action Level (AL): The concentration of a contaminant which, if exceeded, triggers treatment or other requirements which a water system must follow.
Locational Running Annual Average (LRAA): The yearly average of all the results at each specific sampling site in the distribution system.
Maximum Contaminant Level (MCL): The highest level of a contaminant that is allowed in drinking water. MCLs are set as close to the MCLGs as feasible using the best available treatment technology.
Maximum Contaminant Level Goal (MCLG): The level of a contaminant in drinking water below which there is no known or expected risk to health. MCLGs allow for a margin of safety.
Maximum Residual Disinfectant Level (MRDL): The highest level of a disinfectant allowed in drinking water. There is convincing evidence that addition of disinfectant is necessary for control of microbial contaminants.
Maximum Residual Disinfectant Level Goal (MRDLG): The level of a drinking water disinfectant below which there is no known or expected risk to health. MRDLGs do not reflect the benefits of the use of disinfectant to control microbial contamination.
NA: Not applicable.
ND: Not detected.
NTU: Nephelometric Turbidity Unit.
Parts Per Billion (ppb): The equivalent of one second in 32 years.
secondary standards - water quality parameters related to the aesthetic quality of drinking water
Unregulated Contaminants are those for which EPA has not established drinking water standards. The purpose of unregulated contaminant monitoring is to assist EPA in determining the occurrence of unregulated contaminants in drinking water and whether future regulation is warranted. Highest* Range of System Guideline Result Results Average+ Violation Likely Source
Alkalinity (ppm) NA 206 37 - 206 126 No Naturally occurringAluminum (ppb) 50 - 200 ND ND ND No Naturally occurringCalcium (ppm) NA 63 11 - 63 34 No Naturally occurringChloride (ppm) 250 30 1 - 30 10 No Naturally occurringCorrosivity Non-corrosive Non-corrosive Non-corrosive Non-corrosive No Treatment techniqueHardness (ppm) 250 206 26 - 206 108 No Naturally occurringIron (ppb) 300 1,110^ ND - 1,680 80 No Naturally occurringMagnesium (ppm) NA 13 0.7 - 13 5.9 No Naturally occurringManganese (ppb) 50 210^ ND - 350 20 No Naturally occurringpH units 6.5 - 8.5 8.1 6.5 - 8.1 7.2 No Naturally occurringSodium (ppm) 50 84 7 - 84 29 No Naturally occurringSulfate (ppm) 250 84 3 - 84 27 No Naturally occurringTotal Dissolved Solids (ppm) 500 362 46 - 362 198 No Naturally occurringZinc (ppm) 5 0.01 ND - 0.01 0.0005 No Naturally occurring*Highest results are based upon the highest single sample. Health effects are determined by the average of all samples during monitoring period. ^ The ID DEQ permits sequestering treatment to reduce the aesthetic effects of iron and manganese. As a result, SUEZ is in compliance with the guideline.+Average of all sources of supply used in SUEZ system.
unregulated substances - for which the EPA requires monitoring
Unregulated contaminants are those for which the EPA has not established drinking water standards. The purpose of unregulated contaminant monitoring is to assist the EPA and DEQ in determining the occurrence of unregulated contaminants in drinking water and whether regulation is warranted. Following are the results from UCMR3 (Unregulated Contaminant Monitoring Rule) monitoring done in Idaho during 2014.
Highest* Range of Substance (2014 Data) MCLG MCL Result Results Violation Likely Source
Chlorate ppb NA NA 310 ND - 310 No Known by-product of the drinking water disinfection process, formed when sodium hypochlorite or chlorine dioxide are used in the disinfection process. Chromium ppb NA NA 2.1 ND - 2.1 No Prevalent natural element.Hexavalent Chromium ppb NA NA 2 ND - 2 No Industries that process or use chromium, chromium compounds, or chromium processes.Molybdenum ppb NA NA 5.8 ND - 5.8 No Naturally occurring metal and by-product from metals processing industry.Strontium ppb NA NA 680 31 - 680 No Naturally occurring element.Vanadium ppb NA NA 6.1 ND - 6.1 No Naturally occurring element.1,4-Dioxane ppb NA NA 0.13 ND - 0.13 No Used as a solvent, cleaning agent, chemical stabilizer, surface coating, adhesive agent, and an ingredient in chemical manufacture.*Highest results are based upon the highest single sample.
Additional information about unregulated contaminants can be found at the following link, courtesy of American Water Works Association: https://drinktap.org/Water-Info/Whats-in-My-Water/Unregulated-Contaminant-Monitoring-Rule-UCMR
SUZ-W-20-02 IPUC DR 16 Attachment 3
Page 7 of 8
SUEZ Idaho Operations
8248 West Victory Road
PO Box 190420
Boise, Idaho 83719
mysuezwater.com
PWSID # 4010016
mysuezwater.comTHIS REPORT CONTAINS
IMPORTANT INFORMATION ABOUT
YOUR DRINKING WATER. @SUEZWaterID
facebook.com/ SUEZWaterID
In keeping with our commitment to the environment, this report was printed on paper containing at least 10% post consumer fiber.
Este informe contiene información muy importante
sobre su agua beber. Tradúzcalo
ó hable con alguien que lo entienda bien.
SUZ-W-20-02 IPUC DR 16 Attachment 3
Page 8 of 8
Please follow us on Twitter and Facebook for regular information about your water service and for conservation and watering tips. SUEZ Water Idaho
@SUEZWaterID
SUEZ
8248 W. Victory RoadBoise, ID 83709208-362-7304
In keeping with our environmental preservation commitment, this publication was printed on paper containing at least 10% post consumer fiber.
©2018 SUEZ
mysuezwater.com
060061818
use water wisely a guide to water conservationSUEZ is pleased to continue offering free water conservation devices to help curb outdoor water use.
We know everyone wants to do their part for the environment. That is why we offer free rain sensors and conservation kits.
Get your free conservation device by bringing your water bill and the attached coupons to a location listed below. Please note you must be a SUEZ residential customer to receive a device.
Locations:SUEZ Office, 8248 W. Victory Rd.Main Library, 715 S. Capitol Blvd.Library! at Bown Crossing, 2153 E. Riverwalk Dr.Library! at Collister, 4724 W. State St.Library! at Hillcrest, 5246 W. Overland Rd.
Devices available while supplies last.
get FREE water conservation kits while supplies last
Native PlantsWax CurrantWilcox's PenstemonStrict BuckwheatWestern Yarrow
Adaptive PlantsBlanket FlowerDaylilyIce PlantRed Switch Grass
Grow a greener garden using less water.Visit: mysuezwater.com/idaho/water-in-my-area/sustainable-landscaping to learn more about sustainable landscaping.
sample
plants for
idaho
SUZ-W-20-02 IPUC DR 16 Attachment 4
Page 1 of 2
conservationinspiration
The environment is at the heart of our business. The environment can be at the heart of your daily life also when you practice these simple conservation tips:
for the home
• Install water-conserving devices in your home such as low-flow showerheads and aerators.
• Fix leaks. All those little drips add up to a lot of wasted water.
• Why wash only one item? Maximize your water use by only washing full loads in the dishwasher and washing machine.
• Teach everyone in the house to turn off the tap when brushing teeth.
• Compost food waste instead of running the garbage disposal.
for the yard
• Inspect your sprinkler heads frequently keeping them free of grass and other debris to ensure they work properly.
• Water during the coolest time of the day when more water is absorbed into the lawn and less evaporates into the air.
• Set your lawn mower higher. Taller grass shades the roots and helps retain moisture.
• Water deeply and less frequently. Apply enough water for the moisture to soak into the root zone. Remember, overwatering is just as damaging as under watering.
• Use a broom to clean garages, sidewalks and driveways instead of hosing everything down.
• Consider planting low-water plants in your yard or garden.
annual conservation guide
Do you want to know more about water conservation? The SUEZ annual Summer Conservation Guide is now available online. This year’s guide features water saving tips for your yard and home. Also included are the three winning videos from our student water conservation video contest. To view our Summer Conservation Guide, visit www.suez-na.com/about-us/idconservation.
FR
E
E
RAIN SENSOR
FOR SUEZ CUSTOMERS
WHILE SUPPLIES LAST
The rain sensor helps you save water on a rainy day.
To receive your free rain sensor, bring this coupon and a copy of your water bill to the SUEZ Office at 8248 W. Victory Road in Boise; Library! at Bown Crossing, 2153 E. Riverwalk Dr.; Library! at Collister, 4724 W. State St.; Library! at Hillcrest, 5246 W. Overland Road; or Main Library, 715 S. Capitol Blvd.
Customer is responsible for installation of rain sensor. FR
E
E
CONSERVATION KIT
FOR SUEZ CUSTOMERS
WHILE SUPPLIES LAST
Each kit contains a hose timer and trigger spray nozzle to help you use water more efficiently outdoors.
To receive your free kit, bring this coupon and a copy of your water bill to the SUEZ Office at 8248 W. Victory Road in Boise; Library! at Bown Crossing, 2153 E. Riverwalk Dr.; Library! at Collister, 4724 W. State St.; Library! at Hillcrest, 5246 W. Overland Road; or Main Library, 715 S. Capitol Blvd.SUZ-W-20-02 IPUC DR 16 Attachment 4
Page 2 of 2
THE BIG CHILL CHECKLIST
Please follow us on Twitter and Facebook for regular information about your water service and for conservation and watering tips. SUEZ Water Idaho
@SUEZwaterID
SUEZ
8248 W. Victory RoadBoise, ID 83709
Customer Service208-362-7304
In keeping with our environmental preservation commitment, this publication was printed on paper containing at least 10% post consumer fiber.
©2019 SUEZ
mysuezwater.com
060111319
IN-178803-SUEZALL
How to Prevent Frozen Pipes
SUZ-W-20-02 IPUC DR 16 Attachment 5
Page 1 of 2
CHECK YOUR PIPES
Are you ready for the big chill? Winters can be harsh on household plumbing
and rough on your wallet should damage occur. Now is the time to protect your
pipes from freezing temperatures. Follow these tips to help reduce your risk of
costly repairs.
Your Responsibilities
Homeowners are responsible for protecting and
repairing any damage to the water service line leading
from the water meter to their home and all pipes inside
their property line.
Start Outside
Begin outdoors by disconnecting and draining garden
hoses and hose bibs, closing any hose bib shutoff
valves and covering the bibs. Next, close all outside
vents, crawl spaces and doors so cold air doesn’t seep
inside. Fix broken windows and seal cracks in walls and
foundations.
Insulate, Insulate, Insulate
Wrap water lines in commercial insulation. For extra
protection, wrap pipes subject to cold or freezing in
heat tape before insulating.
Locate the Shutoff Valves
Locate and tag the main water shutoff valve for your
home. Make sure everyone in the house knows its
location and how to operate it during an emergency.
Check the Heat
If you are going away for several days, keep a minimum
amount of heat on in the house. This will help protect
the pipes if the temperature drops. If you plan to turn
the heat off, drain all the water from the pipes, toilets
and water heater, and turn off the power source to the
water heater.
More Tips for Cold Weather
If frozen pipes have been a problem in the past, open
the cabinet doors under sinks along outside walls to
allow warm air to circulate. You can also keep a trickle
of water running from the highest faucet in your
home. You will be billed for the water used, but this
action may help prevent more costly plumbing repairs
that result from broken pipes.
THAWING FROZEN PIPES
Act Quickly
If your pipes freeze, it’s important to clear blockages
as soon as possible to minimize damage. In some
instances, it may be best to call a licensed plumber.
Turn Off the Water
If a water pipe freezes, turn off the water at the main
shutoff valve for your home. Open a nearby faucet so
the pipe can drain as it thaws.
Be Careful
Do not use electrical appliances in areas of standing
water. Never use hot water or a blowtorch on a frozen
pipe. Thaw pipes by applying hot air from a hair dryer
or electric heater, or by using a heating pad. Do not
turn the water back on until you are sure there are no
leaks.
SUZ-W-20-02 IPUC DR 16 Attachment 5
Page 2 of 2

SUEZ
Idaho Operations
8248 W. Victory Road, Boise, Idaho 83709
208-362-7304
http://www.mysuezwater.com/idaho/water-in-my-area/backflow-prevention
SUEZwaterID
@SUEZwaterID
for additionalinformation
Protect your family
IMPORTANT INFORMATION ABOUT backflow prevention

SUEZ
is committed to providing our customers
with the highest quality water and customer
service. You can help our efforts by
determining your family’s need for home
backflow protection.
Backflow assemblies are mechanical devices
that prevent contaminants from entering the
public drinking water supply. Many homes
and businesses are required by state law to
have properly installed backflow protection
with annual testing.
What is backflow?
Backflow is the reversal of the flow of water
in the plumbing system. It can occur when
the pressure in the water main or a home’s
plumbing system changes.
IN-181234-SUEZALL
In keeping with our commitment to the environment,
this publication was printed on paper containing
at least 10% post consumer fiber.
SUZ-W-20-02 IPUC DR 16 Attachment 8
Page 1 of 2
Double Check Valve Assembly Reduced Pressure Backflow Assembly Pressure Vacuum Breaker Assembly
Below are common backflow assemblies used by our Idaho customers. If you are unsure about the type of assembly required for your
landscaping, contact SUEZ at 208-362-7383 to arrange for a survey of your irrigation system and backflow requirements.
What is a backflow prevention assembly and do I need one?
A backflow prevention assembly is a mechanical
device that separates drinking water from other
sources of water. To protect public health, state
law requires backflow protection in a variety of
situations. You can view common installation
examples on our website or call 208-362-7304
for more information.
All backflow assemblies are required to be tested
each year. Scheduling and cost of this test is your
responsibility. The best option is to test when
your sprinkler system is turned on to verify it
is working properly.
Am I at risk if there is a backflow incident?
A backflow incident can originate from a single
unprotected home in any neighborhood. Such
an event has the potential to feed non-treated
water into the public water supply, threatening
the health of you and your neighbors. Installation
and properly testing a backflow assembly can
help prevent widespread community illness.
Within your own home, sprinkler systems and
garden hoses also have the potential to draw
contaminants back into your plumbing system.
Homes built after 1985 should be equipped with
backflow-preventing hose bibs. If your home is
older, you should check to make sure you have
the proper protection on outside faucets.
What if I have a pressurized irrigation system?

If you have a sprinkler system or receive
service from an irrigation provider, you
may be required by state law to have an
approved backflow assembly installed. If your
pressurized irrigation system is connected
to your drinking water system, an approved
backflow assembly is required. If you are
unsure of the requirements for your home,
contact SUEZ at 208-362-7383 to arrange for a
survey of your irrigation system to determine
backflow requirements.
SUZ-W-20-02 IPUC DR 16 Attachment 8
Page 2 of 2
www.mysuezwat er.co m Consumer Confidence Report  
SUEZ
8248 W. Victory Road
Boise, ID 83709
208.362.7304
P
CONSUMER CONFIDENCE REPORT
SUEZ Water Idaho Operations PWSID # 4010016
2019 ANNUAL DRINKING WATER QUALITY REPORT - Issued June 2020

INTRODUCTION 
Providing clean, safe drinking water to you is our top priority. That’s why we’re pleased to present your annual Consumer Confidence Report (CCR) that 
details the results of the most recent water quality tests performed on your drinking water through the end of 2019. If at any time you have questions about 
your water quality or delivery, please call us at 208‐362‐7304. We want you to be informed about your water supply. This system is reporting under PWSID # 
4010016. 

Este informe contiene información importante acerca de su agua potable. Haga que alguien lo traduzca para usted, ó hable con alguien que lo entienda. 
(This report contains important information about your drinking water. Have someone translate it for you, or speak with someone who understands it.) 

WHERE DOES OUR WATER SUPPLY COME FROM? 
Approximately 70 percent of your water is supplied from 79 wells located throughout the Boise area. The remaining 30 percent of your water comes from two 
surface water treatment plants (Marden Water Treatment Plant and Columbia Water Treatment Plant), which both treat water from the Boise River. 

ABOUT THE TREATMENT PROCESS  
Groundwater from our wells is treated with small amounts of chlorine to protect against potentially hazardous microorganisms that can get into the water. 
We strive to maintain an average chlorine residual between 0.2 and 1.2 parts per million (ppm) throughout the distribution system. We add very low doses of 
polyphosphate at 16 of our wells to isolate iron and manganese and keep your water clear. We also pump surface water from the Boise River for treatment at 
two plants.  

The Marden Water Treatment Plant is a conventional filtration plant that has an innovative upflow clarification process for pretreatment. The treatment 
process continues with dual‐media filtration to remove particulate matter. The Columbia Water Treatment Plant is a membrane plant that does not require 
pretreatment and uses microfiltration to remove particulate matter.  

Both plants’ treatment processes are followed by disinfection with chlorine to destroy any harmful bacteria. In addition, we adjust the pH at both plants to 
reduce the corrosivity of the water and decrease the possibility of dissolving metals from household plumbing. 

DON’T FORGET! PROTECT YOUR FAMILY – TEST YOUR BACKFLOW ASSEMBLY 
If you have a sprinkler system connected to the public water supply or own a commercial property, you are required by state law to have an approved 
backflow assembly installed and tested annually. Backflow assemblies are mechanical devices that safeguard public health by preventing contaminants from 
entering the public water supply. 

DO I NEED A BACKFLOW ASSEMBLY? 
If you are unsure, please contact SUEZ to schedule a determination survey. Our Backflow Inspector can provide you with details about approved devices, 
premise isolation location and information for ongoing test requirements. Call (208) 362‐7304 to schedule an appointment. 

SOURCE WATER ASSESSMENT PROGRAM 
Under the Safe Drinking Water Act Amendments of 1996, all states were required by the EPA to assess every source of public drinking water for its relative 
sensitivity to contaminants regulated by the Act. The assessment is based on a land use inventory of the designated assessment area and sensitivity factors 
associated with the watershed and aquifer characteristics. The Idaho Department of Environmental Quality (ID DEQ) completed its final source water 
assessment of the SUEZ system in 2003. Updates to the potential contaminant inventories are completed annually. You can view SUEZ’ assessment reports at 
http://www2.deq.idaho.gov/water/swaOnline/ or you can request a summary of the assessment by calling the ID DEQ at (208) 373‐0550. 

ABOUT EPA STANDARDS 
In order to ensure that tap water is safe to drink, the EPA (Environmental Protection Agency) prescribes regulations which limit the amount of certain 
contaminants in water provided by public water systems. Drinking water, including bottled water, may reasonably be expected to contain at least small 
SUZ-W-20-02
IPUC DR 16 Attachment 8
Page 1 of 5
www.mysuezwat er.co m Consumer Confidence Report  
amounts of some contaminants. The presence of contaminants does not necessarily indicate that the water poses a health risk. More information about 
contaminants and potential health effects can be obtained by calling the EPA Safe Drinking Water Hotline at (800) 426‐4791. 
The sources of drinking water (both tap water and bottled water) include rivers, lakes, streams, ponds, reservoirs, springs, and wells. As water travels over the 
surface of the land or through the ground, it dissolves naturally‐occurring minerals and, in some cases, radioactive material, and can pick up substances 
resulting from the presence of animals or from human activity. Contaminants that may be present in source water include: 
 Microbial contaminants, such as viruses and bacteria, which may come from sewage treatment plants, septic systems, agricultural livestock 
operations, and wildlife. 
 Inorganic contaminants, such as salts and metals, which can be naturally‐occurring or result from urban stormwater runoff, industrial or domestic 
wastewater discharges, oil and gas production, mining, or farming. 
 Pesticides and herbicides, which may come from a variety of sources such as agriculture, urban stormwater runoff, and residential uses. 
 Organic chemical contaminants, including synthetic and volatile organic chemicals, which are byproducts of industrial processes and petroleum 
production, and can also come from gas stations, urban stormwater runoff, and septic systems. 
 Radioactive contaminants, which can be naturally‐occurring or be the result of oil and gas production and mining activities.  

HEALTH NOTES 
Some people may be more vulnerable to contaminants in drinking water than the general population. Immunocompromised persons, such as persons with 
cancer undergoing chemotherapy, persons who have undergone organ transplants, people with HIV/AIDS or other immune system disorders, some elderly, 
and infants can be particularly at risk from infections. These people should seek advice about drinking water from their health care providers.  

 Arsenic: While your drinking water meets the EPA’s standard for arsenic, it does contain low levels of arsenic. The EPA’s standard balances the 
current understanding of arsenic’s possible health effects against the costs of removing arsenic from drinking water. The EPA continues to research 
the health effects of low levels of arsenic, which is a mineral known to cause cancer in humans at high concentrations and is linked to other health 
effects such as skin damage and circulatory problems.  
 Lead: If present, elevated levels of lead can cause serious health problems, especially for pregnant women and young children. Lead in drinking 
water is primarily from materials and components associated with service lines and home plumbing. SUEZ is responsible for providing high quality 
drinking water, but cannot control the variety of materials used in plumbing components. When your water has been sitting for several hours, you 
can minimize the potential for lead exposure by flushing your tap for 30 seconds to 2 minutes before using water for drinking and cooking. If you 
are concerned about lead in your water, you may wish to have your water tested. Information on lead in drinking water, testing methods, and steps 
you can take to minimize exposure is available from the Safe Drinking Water Hotline at (800) 426‐4791 or www.epa.gov/safewater/lead. To learn 
more about lead, please visit www.epa.gov/lead.  
 Nitrate: Nitrate in drinking water at levels above 10 parts per million (ppm) is a health risk for infants of less than six months of age. High nitrate 
levels in drinking water can cause blue baby syndrome. Nitrate levels may rise quickly for short periods of time because of rainfall or agricultural 
activity. If you are caring for an infant, you should ask advice from your health care provider.  

ALERT: IMPORTANT MONITORING INFORMATION REGARDING YOUR DRINKING WATER 
The SUEZ water system failed to conduct monitoring correctly and/or within the acceptable time frame under the requirements of the groundwater 
monitoring rule.  Although this violation did not create an emergency situation, our customers have the right to know what happened, and what we did to 
correct the situation. 

 What happened? We did not take required samples according to the rules. In May 2019, groundwater samples were taken correctly. However, due 
to the Memorial Day holiday, the samples did not meet the acceptable seven day sample period. In August 2019, groundwater samples were taken 
at the incorrect tap.   
 What should I do? There is nothing you need to do at this time. 
 What was done? Additional training was conducted to ensure that all operators follow the approved procedures.  

ALERT: IMPORTANT INFORMATION REGARDING FLUORIDE IN YOUR DRINKING WATER 
This is an alert about your drinking water and a cosmetic dental problem that might affect children under nine years of age.  

At low levels, fluoride can help prevent cavities, but children drinking water containing more than 2 parts per million (ppm) of fluoride regularly may develop 
cosmetic discoloration of their permanent teeth (dental fluorosis). The drinking water provided by SUEZ reported one fluoride test result with the 
concentration of 2.9 mg/l during the summer of 2019.  

Dental fluorosis, in its moderate or severe forms, may result in a brown staining and/or pitting of the permanent teeth. This problem occurs only in 
developing teeth, before they erupt from the gums. Children under nine should be provided with alternative sources of drinking water or water that has been 
treated to remove the fluoride to avoid the possibility of staining and pitting of their permanent teeth. You may also want to contact your dentist about 
proper use by young children of fluoride‐containing products. Older children and adults may safely drink the water.  
SUZ-W-20-02
IPUC DR 16 Attachment 8
Page 2 of 5
www.mysuezwat er.co m Consumer Confidence Report  

Drinking water containing more than 4 mg/L of fluoride (the U.S. Environmental Protection Agency's drinking water standard) can increase your risk of 
developing bone disease. Your drinking water does not contain more than 4 mg/l of fluoride, but we're required to notify you when we discover that the 
fluoride levels in your drinking water exceed 2 mg/l because of this cosmetic dental problem.  

For more information, please call SUEZ at (208) 362‐7304.  Some home water treatment units are also available to remove fluoride from drinking water. To 
learn more about available home water treatment units, you may call NSF International at 1‐877‐8‐NSF‐HELP. 

DRINKING WATER QUALITY 
These water quality tables show how the quality of your drinking water in 2019 compared to the standards set by the EPA and the ID DEQ. The tables in this 
report list minimum and maximum values for substances detected in our treated water supply. These ranges were determined using test results from 2015 
through 2019; the most recent testing performed in accordance with all regulations. Each of the regulated contaminants compares to a Maximum 
Contaminant Level (MCL) and a Maximum Contaminant Level Goal (MCLG) established by the EPA and the State of Idaho. We tested for more than 80 
substances in the water and detected only those indicated in the Drinking Water Quality Table. Some of the information is technical in nature so we have 
provided you with definitions at the end of this document to help you better understand the information contained in this report. 

PRIMARY STANDARDS ‐ DIRECTLY RELATED TO THE SAFETY OF DRINKING WATER 
Inorganic Chemicals MCLG MCL 
Highest 
Annual 
Average 
Range of 
Results Violation Likely Source 
Arsenic ppb NA 10 7.9 ND ‐ 18 No Erosion of natural deposits 
Barium ppb 2 2 0.12 ND ‐ 0.12 No Erosion of natural deposits 
Chromium ppb 2018 100 100 5 ND ‐ 5 No Erosion of natural deposits 
Fluoride ppm 4 4 0.8 ND ‐ 2.9 No Erosion of natural deposits 
Nitrate as nitrogen ppm 10 10 6.6 ND ‐ 7.1 No Runoff from fertilizer use         
 MCLG AL 
90th 
Percentile 
Samples > 
AL Violation Likely Source 
Copper ppm 1.3 1.3 0.52 2 No Corrosion of household plumbing 
Lead ppb 0 15 ND 3 No Corrosion of household plumbing 

Microbiologicals MCLG MCL 
Highest 
Results 
Range of 
Results Violation Likely Source 
Total Coliforms (% positive in 
monthly samples) 
0 <5% 
positive 
samples 
/month 
0.60% 0 ‐ 0.6% No Naturally present in the 
environment 
Turbidity, <0.3 NTU NA TT** 100% NA No Soil runof  
Turbidity, <1 NTU NA TT*** 0.17 0.02 ‐ 0.17 No Soil runof  
Turbidity is the measure of clarity of the water. We monitor it because it is a good indicator of the effectiveness of our filtration system. 
**Treatment technique requires at least 95% of monthly samples to be less than or equal to 0.3 ntu. 

***Treatment technique requires no single measurement greater than 1 ntu. 

Radionuclides MCLG MCL 
Highest 
Annual Avg 
Range of 
Results Violation Likely Source 
Alpha emitters pCi/L 2018 0 15 6.1 ND ‐ 34 No Erosion of natural deposits 
Radium 226 + 228 pCi/L 0 5 1.8 ND ‐ 1.8 No Erosion of natural deposits 
Uranium ppb 2018 0 30 27 ND ‐ 36 No Erosion of natural deposits 

SUZ-W-20-02
IPUC DR 16 Attachment 8
Page 3 of 5
www.mysuezwat er.co m Consumer Confidence Report  
 Organic Chemicals MCLG MCL 
Highest 
Annual Avg 
Range of 
Results Violation Likely Source 
1,1‐Dichloroethene ppb 7 7 0.8 ND ‐ 0.8 No Erosion of natural deposits 
Tetrachloroethylene ppb 0 5 0.8 ND ‐ 1.4 No Erosion of natural deposits         
Disinfection By‐Products  
‐ Stage 2 MCLG MCL 
Highest 
LRAA 
Range of 
Results+ Violation Likely Source 
Total Trihalomethanes ppb NA 80 35.7 15 ‐50 No Disinfection by‐product 
Total Haloacetic Acids ppb NA 60 36.3 12 ‐ 61 No Disinfection by‐product 
Total Organic Carbon Removal^ NA TT 1 NA No Naturally present in the 
environment 
^Finished water total organic carbon is less than 2.0 ppm, therefore no removal is required. 

+Maximum levels are site specific. 

Disinfection Residuals MRDLG MRDL 
Highest 
Annual Avg 
Range of 
Results Violation Likely Source 
Chlorine Residual ppm 4 4 0.9 ND ‐ 2 No Disinfection by‐product 

SECONDARY STANDARDS ‐ WATER QUALITY PARAMETERS RELATED TO THE AESTHETIC QUALITY OF DRINKING WATER 
Inorganic 
Chemicals Guideline Highest Result* 
Range of 
Results 
System 
Average+ Violation Likely Source 
Alkalinity (ppm) NA 206 46 ‐ 206 127 No Naturally occurring 
Aluminum (ppb) 50 ‐ 200 ND ND ND No Naturally occurring 
Calcium (ppm) NA 106 12 ‐ 106 35 No Naturally occurring 
Chloride (ppm) 250 30 1 ‐ 30 9 No Naturally occurring, runoff 
from road salt use 
Corrosivity Non‐corrosive Non‐corrosive Non‐
corrosive 
Non‐corrosive No Treatment technique 
Hardness (ppm) 250 206 26 ‐ 206 108 No Naturally occurring 
Iron (ppb) 300 750^ ND ‐ 800 80 No Naturally occurring 
Magnesium (ppm) NA 13 0.6 ‐ 13 5.8 No Naturally occurring 
Manganese (ppb) 50 210^ ND ‐ 350 20 No Naturally occurring 
pH units 6.5 ‐ 8.5 8.1 6.5 ‐ 8.1 7.2 No Naturally occurring 
Sodium (ppm) 50 84 8 ‐ 84 29 No Naturally occurring, runoff 
from road salt use 
Sulfate (ppm) 250 84 3 ‐ 84 26 No Naturally occurring 
Total Dissolved 
Solids (ppm) 
500 362 89 ‐ 362 199 No Naturally occurring 
Zinc (ppm) 5 0.07 ND ‐ 0.07 0.002 No Naturally occurring 
*Highest results are based upon the highest single sample.  Health effects are determined by the average of all samples during the monitoring period. 
^The ID DEQ permits sequestering treatment to reduce the aesthetic effects of iron and manganese.  As a result, SUEZ is in compliance with the guideline. 
+Average of all sources of supply used in SUEZ system.                   

SUZ-W-20-02
IPUC DR 16 Attachment 8
Page 4 of 5
www.mysuezwat er.co m Consumer Confidence Report  
UNREGULATED SUBSTANCES ‐ FOR WHICH THE EPA REQUIRES MONITORING 
Unregulated contaminants are those for which the EPA has not established drinking water standards. The purpose of unregulated contaminant monitoring is 
to assist the EPA and DEQ in determining the occurrence of unregulated contaminants in drinking water and whether regulation is warranted. Following are 
the results from UCMR4 (Unregulated Contaminant Monitoring Rule) monitoring done in Idaho during 2019. 

Substance (2019 Data)               MCLG MCL 
Highest 
Result 
Range of 
Results Violation Likely Source 
Bromide ppb NA NA 17 ND ‐ 17 No By‐product of drinking water disinfection 
Bromochloroacetic acid ppb NA NA 2.6 0.5 ‐ 2.6 No By‐product of drinking water disinfection 
Bromodichloroacetic acid 
ppb 
NA NA 3.1 ND ‐ 3.1 No By‐product of drinking water disinfection 
Chlorodibromoacetic acid 
ppb 
NA NA 1.2 ND ‐ 1.2 No By‐product of drinking water disinfection 
Dibromoacetic acid ppb NA NA 0.9 ND ‐ 0.9 No By‐product of drinking water disinfection 
Dichloroacetic acid ppb NA NA 21 5.1 ‐ 21 No By‐product of drinking water disinfection 
Germanium Total ppb NA NA 0.6 ND ‐ 0.6 No Naturally occurring  
Manganese Total ppb NA NA 35 ND ‐ 35 No Naturally occurring  
Total HAA5 ppb NA NA 61 11 ‐ 61 No By‐product of drinking water disinfection 
Total HAA6Br ppb NA NA 7.8 .5 ‐ 7.8 No By‐product of drinking water disinfection 
Total HAA9 ppb NA NA 64 14 ‐ 64 No By‐product of drinking water disinfection 
Total Organic Carbon ppm NA NA 7.6 1.1 ‐ 7.6 No Naturally occurring  
Trichloroactic acid ppb NA NA 40 5.1 ‐ 40 No By‐product of drinking water disinfection 
Additional information about unregulated contaminants can be found at the following link, courtesy of American Water Works Association: 
https://drinktap.org/Water‐Info/Whats‐in‐My‐Water/Unregulated‐Contaminant‐Monitoring‐Rule‐UCMR 

DEFINITIONS 
Action Level (AL): The concentration of a contaminant which, if exceeded, triggers treatment or other requirements which a water system must follow. 
Locational Running Annual Average (LRAA): The yearly average of all the results at each specific sampling site in the distribution system. 
Maximum Contaminant Level (MCL): The highest level of a contaminant that is allowed in drinking water. MCLs are set as close to the MCLGs as feasible using the 
best available treatment technology. 
Maximum Contaminant Level Goal (MCLG): The level of a contaminant in drinking water below which there is no known or expected risk to health. MCLGs allow for a 
margin of safety. 
Maximum Residual Disinfectant Level (MRDL): The highest level of a disinfectant allowed in drinking water. There is convincing evidence that addition of disinfectant 
is necessary for control of microbial contaminants. 
Maximum Residual Disinfectant Level Goal (MRDLG): The level of a drinking water disinfectant below which there is no known or expected risk to health. MRDLGs do 
not reflect the benefits of the use of disinfectant to control microbial contamination. 
NA: Not applicable. 
ND: Not detected. 
NTU: Nephelometric Turbidity Unit. 
Parts Per Billion (ppb): The equivalent of one second in 32 years. 
Parts Per Million (ppm): The equivalent of one second in 12 days. 
Picocuries Per Liter (pCi/L): The equivalent of one second in 32 million years. 
Primary Standards: Federal drinking water regulations for substances that are health related. Water suppliers must meet all primary drinking water standards. 
Secondary Standards: Federal drinking water measurements for substances that do not have an impact on health. These reflect aesthetic qualities such as taste, odor 
and appearance. Secondary standards are recommendations, not mandates. 
Synthetic Organic Compound (SOC): man‐made compounds that contain carbon. Examples of these non‐volatile compounds include herbicides and pesticides. 
Treatment Technique (TT): A required process intended to reduce the level of a contaminant in drinking water. 
Volatile Organic Compound (VOC): organic compounds that contain carbon and evaporate easily to become vapors or gases. VOCs are contained in a wide variety of 
products including fuel oils, gasoline, solvents, cleaners and degreasers. 
<: This means “less than.” 
>: This means “greater than.” 
≤: This means “less than or equal to.
SUZ-W-20-02
IPUC DR 16 Attachment 8
Page 5 of 5
THE BIG CHILL CHECKLIST
Please follow us on Twitter and Facebook for regular information about your water service and for conservation and watering tips. SUEZ Water Idaho
@SUEZwaterID
SUEZ
8248 W. Victory RoadBoise, ID 83709
Customer Service208-362-7304
In keeping with our environmental preservation commitment, this publication was printed on paper containing at least 10% post consumer fiber.
©2019 SUEZ
mysuezwater.com
060111319
IN-178803-SUEZALL
How to Prevent Frozen Pipes
SUZ-W-20-02 IPUC DR 16 Attachment 9
Page 1 of 2
CHECK YOUR PIPES
Are you ready for the big chill? Winters can be harsh on household plumbing
and rough on your wallet should damage occur. Now is the time to protect your
pipes from freezing temperatures. Follow these tips to help reduce your risk of
costly repairs.
Your Responsibilities
Homeowners are responsible for protecting and
repairing any damage to the water service line leading
from the water meter to their home and all pipes inside
their property line.
Start Outside
Begin outdoors by disconnecting and draining garden
hoses and hose bibs, closing any hose bib shutoff
valves and covering the bibs. Next, close all outside
vents, crawl spaces and doors so cold air doesn’t seep
inside. Fix broken windows and seal cracks in walls and
foundations.
Insulate, Insulate, Insulate
Wrap water lines in commercial insulation. For extra
protection, wrap pipes subject to cold or freezing in
heat tape before insulating.
Locate the Shutoff Valves
Locate and tag the main water shutoff valve for your
home. Make sure everyone in the house knows its
location and how to operate it during an emergency.
Check the Heat
If you are going away for several days, keep a minimum
amount of heat on in the house. This will help protect
the pipes if the temperature drops. If you plan to turn
the heat off, drain all the water from the pipes, toilets
and water heater, and turn off the power source to the
water heater.
More Tips for Cold Weather
If frozen pipes have been a problem in the past, open
the cabinet doors under sinks along outside walls to
allow warm air to circulate. You can also keep a trickle
of water running from the highest faucet in your
home. You will be billed for the water used, but this
action may help prevent more costly plumbing repairs
that result from broken pipes.
THAWING FROZEN PIPES
Act Quickly
If your pipes freeze, it’s important to clear blockages
as soon as possible to minimize damage. In some
instances, it may be best to call a licensed plumber.
Turn Off the Water
If a water pipe freezes, turn off the water at the main
shutoff valve for your home. Open a nearby faucet so
the pipe can drain as it thaws.
Be Careful
Do not use electrical appliances in areas of standing
water. Never use hot water or a blowtorch on a frozen
pipe. Thaw pipes by applying hot air from a hair dryer
or electric heater, or by using a heating pad. Do not
turn the water back on until you are sure there are no
leaks.
SUZ-W-20-02 IPUC DR 16 Attachment 9
Page 2 of 2
SUEZ WATER IDAHO INC. CASE SUZ-W-20-02
FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF
Preparer/Sponsoring Witness: J. Cary
C. Cooper
REQUEST NO. 17:
Please provide copies of the monthly, quarterly, and annual comparison of operating and capital budget to actual expenditures for 2016 - 2020 to date. Please include within your response a narrative explanation for budget variations. This should include, but not be
limited to, written operating and capital budget variance reports and explanations used by
Company officers and managers to monitor and control budgets under their responsibility. Please supplement your response as additional information becomes available throughout 2020.
RESPONSE NO. 17: Please see attached files for Operating expense and Capital budget variances and explanations.
The following monthly variance files are not available and are supplemented with financial
Income Statements showing the variance to budget and Year to Date variance analysis in subsequent months: Operating: January 2016, July 2016, April 2019, and May 2019

Capital: April 2019 Attachment 1 – containing operating expense and capital budget variances from January
2016 through March 2019, and capital budget variances from April 2019 to August 2020.
Attachment 2 - containing operating expense budget variances from June 2019 through September 2020.
Attachment 3 – containing the income statement and variances from budget for months:
January 2016, July 2016, April 2019, and May 2019
January 2016 Capital Expenditure -Variances
Utility Segment Variance Meeting1 I
C15D701 Broadway Bridge Carryover 45.0 Timing
C15 Unplanned Carryovers 43.9 Timing
C16F501 Replacement Domestic Services 20.1 Scope
C15D101 Brian Water Connection Project (1.6) Negligible
C16G501 Replacement Customer Meters (27.7) Timing
C15D707 36th/Hill/Catalpa (carryover)(262.7) Timing
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 1 of 133
February 2016 Capital Expenditure -Variances
Utility Segment Variance Meeting2 I
C15 Unplanned Carryovers 112.8 Timing
C15D101 Brian Water Project 12.6 Timing
C16F501 Replacement Domestic Services 12.4 Timing
C16G502 Strategic Meter Replacement (2.3) Negligible
C16G501 Replacement Customer Meters (16.9) Timing
C15D707 36th/Hill/Catalpa (carryover)(262.3) Timing
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 2 of 133
Utility Segment Variance Meeting3 I
- C u r r e n t M o n t h - - Y e a r t o D a t e -
Prior
Variance to
Budget
Favorable /
(Unfavorable)Prior
Variance to
Budget
Favorable /
(Unfavorable)
Year Actual Budget Amount Percent Year Actual Budget Amount Percent
Revenue 1,881,678 2,203,724 2,279,185 (75,461) (3)%4,138,411 4,630,945 4,630,533 412 0 %
Operation Maintenance Costs
Personnel (541,167) (499,841) (554,870)55,029 10 %(1,119,424) (1,108,197) (1,109,863)1,666 0 %
Energy (110,192) (124,366) (126,113)1,747 1 %(201,468) (264,188) (260,201) (3,986) (2)%
Chemicals (8,684) (4,224) (6,129)1,906 31 %(17,747) (25,083) (13,895) (11,188) (81)%
Subcontractors (128,604) (54,021) (37,100) (16,921) (46)%(228,431) (89,367) (76,475) (12,892) (17)%
Other Costs (103,825)341,458 (129,779)471,236 363 %(291,689) (254,440) (261,115)6,675 3 %
(892,473) (340,994) (853,991)512,997 60 %(1,858,760) (1,741,275) (1,721,550) (19,725) (1)%
M&S Fee (299,568) (394,823) (377,145) (17,679) (5)%(583,524) (774,916) (744,609) (30,306) (4)%
PWWOGENTAX
Water Purchased (4,153) (196) (2,000)1,804 90 %(115,605) (110,568) (113,550)2,982 3 %
Write Offs (23,014) (19,868) (9,773) (10,095) (103)%(47,064) (44,779) (20,332) (24,447) (120)%
General Taxes (149,137) (161,994) (170,864)8,871 5 %(310,107) (323,988) (341,729)17,741 5 %
PWWOGENTAX (176,304) (182,058) (182,638)579 0 %(472,776) (479,335) (475,611) (3,724) (1)%
OTHINCINEBITDA 28,788 3,595 4,832 (1,237) (26)%28,006 8,944 9,664 (720) (7)%
AFUDC 32,446 27,607 27,317 290 1 %51,588 57,997 49,785 8,212 16 %
574,566 1,317,050 897,560 419,490 47 %1,302,945 1,702,360 1,748,212 (45,851) (3)%
Depreciation and Amortization
Depreciation (707,506) (732,698) (737,880)5,181 1 %(1,409,064) (1,464,559) (1,476,709)12,150 1 %
Amortization (13,407) (11,242) (96,318)85,076 88 %(47,504) (25,995) (192,635)166,640 87 %
Depreciation and Amortization (720,913) (743,940) (834,197)90,258 11 %(1,456,568) (1,490,554) (1,669,344)178,790 11 %
Earning Before Income Taxes (146,347)573,110 63,363 509,748 804 %(153,623)211,806 78,868 132,939 169 %
Interst Other Finan Income (366,407) (387,539) (382,069) (5,470) (1)%(732,734) (762,542) (764,138)1,596 0 %
Pre-Tax Income (512,755)185,572 (318,706)504,278 158 %(886,358) (550,735) (685,270)134,535 20 %
Taxes 227,233 (69,262)125,835 (195,097) (155)%360,332 1,478,456 270,565 1,207,891 446 %
NET INCOME (285,521)116,309 (192,871)309,181 160 %(526,026)927,720 (414,705)1,342,425 324 %
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 3 of 133
Utility Segment Variance Meeting4 I
- Y e a r t o D a t e -
Account Description Actual Budget
Gross Production 60MG over plan. Unbilled on plan.
Personnel (1,108,197) (1,109,863) 1,666
under: Vacancy $12k (Eng, Procurement, CS & Finance), OT $9k lowerPayroll Net Opex. $13k under: Vacancy savings (Procurement, CS, Finance)
Benefits ($12k) over: Budget was not revised after Corp. Assumpt. changes. Payroll Taxes $10k lower, Fringe
Clearing $26k favorable, Worker's Comp. ($2k), Pension on plan, PEBOP ($6k) over, Medical - Timing of HDHP HSA Funding ($46k), 401k $5k, Service Awards & Other on budget.
Energy (264,188) (260,201) (3,986)Volume above plan, Other utilities (not in prior year) on plan
Chemicals (25,083) (13,895) (11,188) of purchases - Caustic Soda $6k, Maint. Chemicals
Subcontractors (89,367) (76,475) (12,892)50400 ($20k) over - Infor MMS ($2k), Paving ($7k), Lab Testing ($4k) 50405 $7k lower Postage & Printing
Other Costs (254,440) (261,115) 6,675
over - $(6k) CL17 Free Chlorine Reagent Set timing, PCards. Sludge ($4k) over, Dec. bills
submitted by vendor. VA $13k lower - Gross VA $8k under, Departmental cost allocation corrected in Feb. 50650/50651 Office Expenses $26k under - Licenses & fees $31k NAWC Fees timing (bud in Jan, paid in March)
$2k Hillcrest timing, Telephone ($9k) over timing of invoices. Uniforms & Safety Equip ($5k) over. 92300 Bank
Fees Mellon ($5k) over. 92600 Other G&A ($7k) over, KPMG income tax refiling fee reclassed out in Feb.Advertising budgeted in 50650, now 50651
$485k Tax
M&S Fee (774,916) (744,609) (30,306)
Water Purchased (110,568) (113,550) 2,982 Thurman Mill Timing
Write Offs (44,779) (20,332) (24,447) Actual $'s in line but lower than history, Auto Writeoffs.
General Taxes (323,988) (341,729) 17,741 Lower property tax based on consultant estimate, Prop. Taxes budgeted in 70200, now account 70300
OTHINCINEBITDA 8,944 9,664 (720)Antenna Rental, PAC Contrib/Pmt timing. Unrecoverable rebranding costs 71250, not in corp. comm. Budget
AFUDC 57,997 49,785 8,212
Depreciation (1,464,559) (1,476,709) 12,150 Capital plan revision/reduction, project timing changes
Amortization (25,995) (192,635) 166,640 - retroactive correction in Mar, to begin Jan 2016
211,806 78,868 132,939 Total
Interst Other Finan Income (762,542) (764,138) 1,596 lower, ($8k) ITC ($4k) Monthly Investment Tax Credit Amort budgeted in 71000 rather than 80400
Total
reduction due to refiling of 2011-2014 as combined reporting
Total SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 4 of 133
March 2016 Capital Expenditure -Variances
Utility Segment Variance Meeting5 I
C15D102 South Cole Carryover 576.9 Timing
C15 Unplanned Carryovers 298.2 Timing
C16F005 New Isolated Domestic Services 83.2 Scope
C15B504 Replace MWTP Valve Actuators (44.6) Timing
C16D001 New Fire Hydrants (64.0) Timing
C16D700 Agency Related Replacement Mains (268.0) Timing
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 5 of 133
Utility Division Variance Meeting6 I
- C u r r e n t M o n t h - - Y e a r t o D a t e -
Account Description Prior Year Actual Budget Percent Prior Year Actual Budget Percent
Revenue 2,459,656 2,342,260 2,355,576 (13,315)(1)%6,598,068 6,973,205 6,986,109 (12,904)(0)%
Personnel (620,180) (540,938) (599,568) 58,629 10 %(1,739,604) (1,649,136) (1,709,431) 60,295 4 %
Energy (126,692) (131,631) (131,336) (295)(0)%(328,160) (395,819) (391,537) (4,282)(1)%
Chemicals (15,673) (13,431) (7,415) (6,016)(81)%(33,421) (38,515) (21,310) (17,204)(81)%
Subcontractors (141,890) (59,736) (46,715) (13,021)(28)%(370,321) (149,103) (123,190) (25,913)(21)%
Other Costs (105,083) (112,272) (123,202) 10,930 9 %(396,772) (366,711) (384,317) 17,605 5 %
Operation Maintenance Costs (1,009,518) (858,008) (908,235) 50,227 6 %(2,868,278) (2,599,283) (2,629,785) 30,502 1 %
M&S Fee (313,768) (1,028,874) (415,833) (613,041)(147)%(897,292) (1,803,790) (1,160,442) (643,347)(55)%
Water Purchased (1,395) (4,607) (4,000) (607)(15)%(117,000) (115,175) (117,550) 2,375 2 %
Write Offs (21,944) (21,504) (10,100) (11,404)(113)%(69,007) (66,283) (30,432) (35,851)(118)%
General Taxes (161,025) (162,006) (170,864) 8,859 5 %(471,132) (485,993) (512,593) 26,600 5 %
OTHINCINEBITDA 3,838 7,180 3,832 3,348 87 %31,844 16,124 13,496 2,628 19 %
AFUDC 30,131 29,839 27,510 2,329 8 %81,718 87,836 77,295 10,541 14 %
Earn Before IncTax, Dep, Amort 985,976 304,280 877,886 (573,606)(65)%2,288,921 2,006,640 2,626,097 (619,457)(24)%
Depreciation (707,372) (732,883) (741,992) 9,109 1 %(2,116,436) (2,197,441) (2,218,701) 21,259 1 %
Amortization (13,890) (100,643) (96,318) (4,325)(4)%(61,394) (126,638) (288,953) 162,315 56 %
Earning Before Income Taxes 264,714 (529,245) 39,576 (568,822)(1,437)%111,091 (317,439) 118,444 (435,883)(368)%
Interst Other Finan Income (366,648) (383,841) (382,219) (1,622)(0)%(1,099,383) (1,146,383) (1,146,357) (26)(0)%
Pre-Tax Income (101,934) (913,087) (342,642) (570,444)(166)%(988,292) (1,463,822) (1,027,913) (435,909)(42)%
Taxes 44,097 367,997 135,285 232,711 172 %404,429 1,846,452 405,851 1,440,602 355 %
NET INCOME (57,837) (545,090) (207,357) (337,733)(163)%(583,863) 382,630 (622,062) 1,004,692 162 %
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 6 of 133
Utility Division Variance Meeting7 I
- Y e a r t o D a t e -
Account Description Actual Budget
Gross Production 128MG over plan. Unbilled closer to plan, but should track with gross production. No manual
Adj's made to unbilled, usually within $100k.
Personnel (1,649,136) (1,709,431) 60,295
under: 6 Vacancies (Eng, Procure., CS, Meter, T&D, Finance), Gross OT ($2k) over
Payroll Net Opex. $42k under: Vacancy savings (Procurement, CS, T&D, Finance), OT $6k lower
Benefits $18k under: Budget was not revised after Corp. Assumpt. changes. Payroll Taxes $1k lower, Fringe
Clearing $40k favorable, Worker's Comp. $2k, Pension on plan, PEBOP ($9k) over, Medical - ($21k)
presumably continued timing HDHP HSA Funding, 401k $6k, Service Awards & Other Awards ($10k) over budget.
Energy (395,819) (391,537) (4,282)Volume above plan, Other utilities (not in prior year) on plan
Chemicals (38,515) (21,310) (17,204)
late 2015 Caustic Soda $6k carryover, Maint. Chemicals $3k over, Salt $3k
over due to cleaning of tanks/flushing to remove residue (10 years since last cleaning), use of bagged salt, $4k
Phosphate use up at Roosevelt well, due to Fisk out of service
Subcontractors (149,103) (123,190) (25,913)
50400 ($23k) over - Infor MMS ($6k), Paving/resurfacing ($6k), Lab Testing $4k under, eBilling ($4k),
Temps ($2k), Micron RWPS cost share ($2k) over, Electrical & Pcards ($8k) over plan; 50405 ($3k) over
Postage & Printing, local postage costs budgeted in 50650
Other Costs (366,711) (384,317) 17,605
over - $(6k) CL17 Free Chlorine Reagent Set timing, PCards. Sludge ($6k) over, Dec. bills submitted late by vendor. VA $29k lower - Gross VA $22k under, cost allocation based on top 6 corp. depts.
resulting in higher capex alloc. 50650/50651 Office Expenses $26k under - Licenses & fees $2k Hillcrest
timing, Telephone ($11k) over, Advertising $10k under rebranding, Training & Travel $8k under, $14k budgeted
in 50650 is being posted to 50405 for local postage - Autosort, etc. 50655 Office maint. ($3k) over. Uniforms
& Safety Equip ($9k) over. 92300 Bank Fees Mellon ($5k) over. 92600 Other G&A ($3k) over.
Advertising budgeted in 50650, now 50651, Local postage (autosort) budgeted in 50650, actuals in 50405
$485k Tax
M&S Fee (1,803,790) (1,160,442) (643,347)fee for re-filing income tax returns, M&S Fees ($49k) over, ($109k) Rebranding
Water Purchased (115,175) (117,550) 2,375 Thurman Mill Timing
Write Offs (66,283) (30,432) (35,851) Actual $'s in line but lower than history, Auto Writeoffs.
General Taxes (485,993) (512,593) 26,600 Lower property tax based on consultant estimate, Prop. Taxes budgeted in 70200, now account 70300
OTHINCINEBITDA 16,124 13,496 2,628 Antenna Rental over budget, anticipated to end sooner
AFUDC 87,836 77,295 10,541 , S Cole over plan, Brian Water delayed
Depreciation (2,197,441) (2,218,701) 21,259 Capital Budget Revisions, expect to remain under budget due to reductions
Amortization (126,638) (288,953) 162,315 Rate Case Amorts ~$85k monthly, most posted retroactively to Jan. Remaining is Pension Amort, Relocation &
Power amort. are slightly over budget
(317,439) 118,444 (435,883)Total
Interst Other Finan Income (1,146,383) (1,146,357) (26), ITC ($4k) Monthly Investment Tax Credit Amort budgeted in 71000 rather than 80400
Total
reduction due to refiling of 2011-2014 as combined reporting
Total
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 7 of 133
April 2016 Capital Expenditure -Variances
Utility Division Variance Meeting8 I
C15D102 South Cole Carryover 691.6 Timing
C16F005 New Isolated Domestic Services 149.3 Scope
C15 Unplanned Carryovers 141.6 Timing
C16G501 Replacement Customer Meters (85.0) Timing
C16D001 New Fire Hydrants (94.5) Timing
C15D701 Broadway Bridge Reimbursement (539.4) Timing The reimbursement was not included in the V1 budget.
Total Variance (719.0)
Total Over + Under Variances 263.5
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 8 of 133
Utility Division Variance Meeting9 I
- C u r r e n t M o n t h - - Y e a r t o D a t e -
Prior Year Actual Budget Percent Prior Year Actual Budget Percent
Revenue 3,128,168 3,466,977 2,921,400 545,577 19 %9,726,236 10,440,182 9,907,509 532,674 5 %
Personnel (651,766) (546,966) (556,447) 9,480 2 %(2,391,370) (2,196,102) (2,265,877) 69,776 3 %
Energy (173,723) (196,040) (157,290) (38,750) (25)%(501,883) (591,859) (548,827) (43,032) (8)%
Chemicals (13,234) (14,173) (13,064) (1,110) (8)%(46,655) (52,688) (34,374) (18,314) (53)%
Subcontractors (162,678) (72,568) (71,645) (923) (1)%(532,999) (221,671) (194,835) (26,836) (14)%
Other Costs (162,938) (185,220) (168,355) (16,865) (10)%(559,711) (551,931) (552,672) 740 0 %
Operation Maintenance Costs (1,164,340) (1,014,968) (966,800) (48,168) (5)%(4,032,618) (3,614,250) (3,596,585) (17,666) (0)%
M&S Fee (306,169) (471,888) (368,890) (102,998) (28)%(1,203,461) (2,275,678) (1,529,332) (746,346) (49)%
Water Purchased (877) (757) (150) (607) (404)%(117,877) (115,932) (117,700) 1,768 2 %
Write Offs (12,694) (14,720) (12,805) (1,915) (15)%(81,701) (81,003) (43,237) (37,766) (87)%
General Taxes (160,970) (161,994) (170,864) 8,871 5 %(632,102) (647,987) (683,458) 35,471 5 %
OTHINCINEBITDA 5,313 (5,102) (8,418) 3,316 39 %37,157 11,021 5,078 5,943 117 %
AFUDC 23,882 31,502 41,126 (9,624) (23)%105,600 119,338 118,421 917 1 %
Depreciation (708,265) (734,115) (746,190) 12,076 2 %(2,824,701) (2,931,556) (2,964,891) 33,335 1 %
Amortization (14,660) (45,154) (96,318) 51,163 53 %(76,054) (171,793) (385,270) 213,478 55 %
Earning Before Income Taxes 789,390 1,049,782 592,091 457,691 77 %900,480 732,343 710,535 21,808 3 %
Interst Other Finan Income (366,342) (385,287) (382,069) (3,218) (1)%(1,465,724) (1,531,670) (1,528,425) (3,244) (0)%
Pre-Tax Income 423,048 664,495 210,022 454,473 216 %(565,244) (799,327) (817,891) 18,564 2 %
Taxes (164,716) (261,788) (82,923) (178,865) (216)%239,713 1,584,664 322,928 1,261,737 391 %
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 9 of 133
Utility Division Variance Meeting10I
Revenue 532,674 over plan, Net 369MG over
Personnel 69,776
under: 6 Vacancies (Eng, Procure., CS, Meter, T&D, Finance), Gross OT ($9k) over capex.
Opex/Capex ratio on plan 72%
Payroll Net Opex. $62k under: Vacancy savings (Procurement, CS, Meter, T&D, Finance), OT $2k lower
Benefits $7k under: Budget was not revised after Corp. Assumpt. changes. Payroll Taxes $25k lower, Fringe
Clearing $42k favorable, Worker's Comp. ($7k), Pension ($75k), PEBOP ($9k) over, Medical - $20k presumably
continued timing HDHP HSA Funding, 401k $12k, Service Awards & Other Awards ($2k) over budget.
Energy (43,032)
above plan, Other utilities (not in prior year) on plan. PCA increase 3.7% deferred, no info on annual rate
increase anticipated in June.
Chemicals (18,314)
late 2015 Caustic Soda ($6k) carryover, Maint. Chemicals ($3k) over, Salt ($4k)
over due to cleaning of tanks/flushing to remove residue (10 years since last cleaning), use of bagged salt, ($4k)
Phosphate use up at Roosevelt well, due to Fisk out of service
Subcontractors (26,836)
50400 ($18k) over - Infor MMS ($8k) unbudgeted $2.1k monthly, Lab Testing $6k under, eBilling ($4k), Temps
($12k); 50405 ($9k) over Corp. Postage & Printing.
Other Costs 740
over PCards; Sludge ($12k) offset by $6k not spent on mechanical well cleaning in Subs
50400, Dec. bills submitted late by vendor $6k, move up of 3yr accum from MWTP & CWTP, Fisk GAC media iron
contamination over plan due to extra residual after chemical well cleaning; VA $17k lower, cost allocation based on
top 6 corp. depts. resulting in higher capex alloc.; 50650/50651 Office Expenses $25k under - Hydraulic Model &
SCADA Intellution Support timing $18k, Telephone ($8k) over, Advertising $10k under rebranding, Training &
Travel $4k under, Office Supplies ($4k) over; 50655 Office maint. ($7k) over; Uniforms & Safety Equip ($5k) over;
92300 Bank Fees Mellon ($11k) over; 92600 Other G&A ($2k) over.
M&S Fee (746,346)fee for re-filing income tax returns, M&S Fees ($271k) over, ($10k) Rebranding over
Water Purchased 1,768 Thurman Mill Timing
Write Offs (37,766) Actual $'s in line, but lower than history, Auto Writeoffs.
General Taxes 35,471 Lower property tax based on consultant estimate, Prop. Taxes budgeted in 70200, now account 70300
OTHINCINEBITDA 5,943 Antenna Rental over budget, anticipated to end sooner in budget
AFUDC 917 Project timing, Capex Budget revised but not AFUDC, S Cole over plan, Brian Water delayed
Depreciation 33,335 Capital Budget Revisions, expect to remain under budget due to reductions
Amortization 213,478 Amort only on GL, no opex impact $55k monthly savings, Relocation & Power slightly over budget
Earning Before Income Taxes 21,808 Total
(3,244), ITC ($4k) monthly Investment Tax Credit Amort bud. in 71000 rather than 80400
Total
reduction due to refiling of 2011-2014 as combined reporting.
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 10 of 133
May 2016 Capital Expenditure -Variances
Utility Division Variance Meeting11I
C15J113 Aquadapt Implementation-SWID 365.4 Timing
C16F005 New Isolated Domestic Services 213.0 Scope
C15D102 South Cole Carryover 177.7 Timing
C16F501 Replacement Domestic Services (102.0)
C16D001 New Fire Hydrants (137.5) Scope
C15D101 Brian Water Connection Project (643.6) Timing
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 11 of 133
Utility Division Variance Meeting12I
- C u r r e n t M o n t h - - Y e a r t o D a t e -
Prior
Variance to
Budget
Favorable /
(Unfavorable)Prior
Variance to
Budget
Favorable /
(Unfavorable)
Year Actual Budget Amount Percent Year Actual Budget Amount Percent
Revenue 4,548,970 5,014,542 4,490,167 524,375 12 %14,275,206 15,454,724 14,397,675 1,057,048 7 %
Operation Maintenance Costs
Personnel (557,563) (599,681) (574,510) (25,170) (4)%(2,948,932) (2,795,782) (2,840,388)44,605 2 %
Energy (208,356) (245,086) (228,780) (16,306) (7)%(710,239) (836,945) (777,607) (59,338) (8)%
Chemicals (29,283) (33,285) (30,778) (2,507) (8)%(75,938) (85,973) (65,152) (20,821) (32)%
Subcontractors (120,271) (70,233) (55,420) (14,813) (27)%(653,271) (291,904) (250,255) (41,649) (17)%
Other Costs (223,704) (172,060) (198,265)26,205 13 %(783,415) (723,991) (750,937)26,945 4 %
Operation Maintenance Costs (1,139,177) (1,120,345) (1,087,754) (32,591) (3)%(5,171,795) (4,734,596) (4,684,338) (50,257) (1)%
M&S Fee (462,874) (300,360) (371,795)71,435 19 %(1,666,335) (2,576,038) (1,901,128) (674,911) (36)%
PWWOGENTAX
Water Purchased (12,750)0 (12,750)12,750 100 %(130,627) (115,932) (130,450)14,518 11 %
Write Offs (6,941) (10,849) (18,358)7,509 41 %(88,642) (91,852) (61,595) (30,257) (49)%
General Taxes (157,272) (161,994) (170,864)8,871 5 %(789,374) (809,981) (854,322)44,341 5 %
PWWOGENTAX (176,964) (172,843) (201,972)29,129 14 %(1,008,643) (1,017,765) (1,046,367)28,602 3 %
OTHINCINEBITDA 11,244 (13,002)4,832 (17,834) (369)%48,401 (1,981)9,910 (11,891) (120)%
AFUDC 28,068 44,653 44,873 (220) (0)%133,668 163,991 163,294 698 0 %
Depreciation and Amortization
Depreciation (712,935) (733,230) (749,659)16,429 2 %(3,537,636) (3,664,786) (3,714,550)49,764 1 %
Amortization (14,677) (43,016) (96,318)53,302 55 %(90,731) (214,808) (481,588)266,780 55 %
Earning Before Income Taxes 2,081,655 2,676,399 2,032,374 644,025 32 %2,982,136 3,408,741 2,742,908 665,833 24 %
Interst Other Finan Income (366,251) (389,663) (382,069) (7,594) (2)%(1,831,976) (1,921,332) (1,910,494) (10,838) (1)%
Pre-Tax Income 1,715,404 2,286,736 1,650,305 636,431 39 %1,150,160 1,487,409 832,414 654,995 79 %
Taxes (679,416) (1,090,559) (651,589) (438,970) (67)%(439,703)494,105 (328,662)822,767 250 %
NET INCOME 1,035,988 1,196,177 998,715 197,461 20 %710,457 1,981,514 503,752 1,477,762 293 %SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 12 of 133
Utility Division Variance Meeting13I
Revenue 1,057,048 458MG over plan
Personnel 44,605
under: 6 Vacancies (Eng, Procure., CS, Meter, T&D, Finance), Gross OT ($9k) over capex. Opex/Capex
ratio on plan 72%Payroll Net Opex. $54k under: Vacancy savings, OT $2k lower
Benefits ($9k) over: Higher Pension & PEBOP offset by Fringe clearing, lower payroll tax, Medical HSA timing
Energy (59,338). PCA increase 3.7% deferred.
Chemicals (20,821)
late 2015 Caustic Soda ($6k) 2015 invoice carryover. Salt higher due to cleaning of tanks,
Phosphate use up at Roosevelt well due to Fisk out of service with Iron bacteria issue.
Subcontractors (41,649)
- Temps ($20k) unbudgeted offset by vacancy savings, Infor MMS ($11k) unbudgeted, Lab Testing $10k
timing, eBilling ($4k) over, SCADA/Intellution support ($18k) budgeted in 50650 charged to 5040050405 ($11k) over Corp. Postage & Printing.
Other Costs 26,945
lower, alloc. based on top 6 corp. depts. resulting in higher capex; 50650/50651 Advertising $12k lower only one
rebranding insert, 91900 Regulatory Fees $14k lower rate; 92300 Bank Fees Mellon ($12k) over.
Operation Maintenance Costs (50,257)
M&S Fee (674,911)fee for re-filing income tax returns
Water Purchased 14,518
Write Offs (30,257) Actual $'s in line & lower than history.
General Taxes 44,341 based on consultant estimate.
OTHINCINEBITDA (11,891) $13k Bown Crossing donation delayed & will be lower, $3k higher Antenna rental income
AFUDC 698
349,289
Depreciation 49,764
Amortization 266,780 Amort only on GL, no opex impact $55k monthly savings , Rate Case $ lower and over 3 years, Relocation & Power
slightly over budget because costs went up
665,833
Interst Other Finan Income (10,838), ITC ($20k) over - ($4k) mo. Investment Tax Credit Amort bud. in 71000 not 80400
reduction due to refiling of 2011-2014 as combined reporting.
Total
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 13 of 133
Utility Division Finance Workshop14I
June Variance June YTD Variance Full Year
Actuals V1 Actuals vs vs Actuals V1 Actuals vs vs V1
2015 2016 2016 V1 2015 2015 2016 2016 V1 2015 2016
Revenue 6,212 5,768 6,243 475 31 20,487 20,165 21,697 1,532 1,210 48,509
Operation Maintenance Costs 0
Personnel (577)(3,596)(6,801)
Energy (315)(1,067)(85)(2,437)
Chemicals (42)(105)(23)(276)
Subcontractors (67)(810)(647)
Other Costs (109)(938)(1,663)
Operation Maintenance Costs (1,109)(6,516)(11,824)
M&S Fee (331)(1,918)(989)(4,354)
PWWOGENTAX 0
Water Purchased (13)(131)(148)
Write Offs (13)(103)(2)(199)
General Taxes (162)(950)(22)(2,050)
PWWOGENTAX (188)(1,184)(21)(2,397)
OTHINCINEBITDA (44)
AFUDC
Earn Before IncTax, Dep, Amort 4,455 4,151 4,663 512 208 11,065 11,090 11,951 861 886 30,380
Depreciation and Amortization (777)(4,358)(299)(10,225)
Earning Before Income Taxes
Interst Other Finan Income (346)(382)(388)(2,178)(131)(4,585)
Pre-Tax Income 577 119
Taxes (450)703 891 (1,781)(6,147)
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 14 of 133
June 2016 Month to Date P&L Detail –Idaho Region
Utility Division Finance Workshop15I
JUNE Variance
V1 Actuals vs
2016 2016 V1 Coments
Revenue 5,768 6,243 475 Net Production 184 MG over plan
Operation Maintenance Costs
Personnel (572)(577)(5)
Energy (287)(315)(28)Volume
Chemicals (42)(42)
Subcontractors (53)(67)(13)
Temps ($9k) unbudgeted offset by vacancy testing $12k timing, Vibration analysis ($15k) budgeted in July
Other Costs (143)(109)
50650 $24.5k –timing -advertising $12.5k, telephone
$9k, Autosort $4.5k
M&S Fee (381)(331)
Water Purchased (0)(13)(13)Boise Valley Irrigation timing -budgeted in May
Write Offs (23)(13)
General Taxes (171)(162)
PWWOGENTAX (194)(188)
Other Income Included in EBITDA
AFUDC (17)
Depreciation and Amortization (848)(777)
Interst Other Finan Income (382)(388)(6)
Taxes (1,153)(450)703
NET INCOME 1,768 3,047 1,280
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 15 of 133
Utility Division Finance Workshop16I
2016 Largest Planned Projects -2015 to 2016 Projects Cost by Year
Cumulative Life To Date Cost by Month
Thousands US$
Expenditures AFUDC
BU Project Description Project Budget ExpendituresActual to 12/2015
AFUDC
Actual to 12/2015 2016 Budget 2016 YTD 6/2016 LTD Total to 6/2016 6/2016 Month 6/2016 LTD Total to 6/2016
SWID Brian Water Interconnection $ 1,370 $ 213 $ 13 $ 1,270 $ 11 $ 1 $ 224 $ 10 $ 2 $ 22
C15D102 South Cole Transmission Main $ 2,336 $ 1,750 $ 16 $ 639 $ 782 $ 4 $ 2,532 $ 79 $ 9 $ 86
C16C504 Repl Quail Booster Station $ 601 $ -$ -$ 601 $ -$ -$ -$ -$ -$ -
C16D104 Bluffs Main $ 600 $ -$ -$ 600 $ -$ -$ -$ -$ -$ -
Capital Expenditures Year to Date -June Variance
in Thousands of US $V1 Budget
2016 Actual 2016 vs. V1 Budget
Idaho 5,877 5,196 (681)
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 16 of 133
JULY 2016 Not Available
Utility Division Finance Workshop17I
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 17 of 133
Utility Division Finance Workshop18I
AUGUST YEAR TO DATE
Variance to BudgetFavorable /
(Unfavorable)
Variance to BudgetFavorable /
(Unfavorable)
in Thousands US $Actual Budget Amount Actual Budget Amount
Revenue (144)
Operation Maintenance Costs
Personnel (589)(578)(11)(4,562)
Energy (337)(342)(1,782)
Chemicals (53)(49)(4)(212)
Subcontractors (61)(65)(445)
Other Costs (160)(123)(37)(1,139)
Operation Maintenance Costs (1,199)(1,157)(42)(8,140)
M&S Fee (397)(354)(44)(2,978)
PWWOGENTAX
Water Purchased (0)(0)(0)(131)
Write Offs (16)(28)(143)
General Taxes (162)(171)(1,367)
PWWOGENTAX (179)(199)(1,640)
OTHINCINEBITDA (4)
AFUDC (58)
Earn Before IncTax, Dep, Amort (271)
Depreciation and Amortization (778)(864)(6,758)
Earning Before Income Taxes 4,552 4,737 (185)
Interst Other Finan Income (393)(382)(11)(3,057)
Pre-Tax Income (196)
Taxes (1,638)(1,720)(5,046)
NET INCOME (115)SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 18 of 133
Aug 2016 Month to Date P&L Detail –Idaho Region
Utility Division Finance Workshop19I
2016 Net Income Budget 2,636
Revenue (144)Net Production (77MG) lower than plan
Personnel Expenses (11)Payroll $12k lower, Benefits ($22k) over - Pension ($19k), Payroll Taxes ($5k), WC $4k,
PBOP ($2k), Medical ($1k)
Energy 5 Volume Related
Chemicals (4)Phosphate delivery timing
Subcontractors 4 Lab Testing $8k under
Other Costs (37)($48k) Separation, Bank Fees ($8k) over plan, Office Expenses/Advertising $7k under,
VA $5k under, Sludge $4k under, Materials $4k under
M&S Fees (44)
Water Purchased (0)
Write-offs (Bad Debt Exp)12 Budget miscalendarization
General Taxes 9 Property tax amort entry per consultant
Other Income Included in EBITDA (4)Boise Valley Economic Partnership pmt timing (bud in Sept)
AFUDC (58)Brain Water Connection project delay, budget anticipated March 2016 in service &
post closing AFUDC
Depreciation & Amortization 86 $51k monthly Pension amort savings, $35k lower Depr., Capex reduction
Interest & other Fin. Income (11)($7k) Interest Exp. over plan, ($4k) monthly Investment Tax Credit budgeted in 71000,
not 80400 Taxes
Taxes 81 $4k ITC offset above
2016 Net Income Actual 2,521 SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 19 of 133
Utility Division Finance Workshop20I
Idaho 7,022 6,406 616
C15J113 Aquadapt Implementation-SWID 534.6 Timing This is an unplanned carryover. The project has taken longer than originally anticipated.
C16F005 New Isolated Domestic Services 326.1 Scope We have received a larger than anticipated number of requests for services.
C15D102 South Cole Carryover 153.7 Scope This project went over budget do to excessive rock encountered.
C16C504 Repl Quail Booster Station (250.0) Charges This project was delayed to accommodate June financial landing.
C16D104 Bluffs Main (425.0) Scope This project has been rescheduled for 2017.
C15D101 Brian Water Connection Project (1,099.4) Timing The contractor did not complete boring and has not, by contract, invoiced us for the work.
TOTAL (760.1)
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 20 of 133
Utility Division Finance Workshop21I
Prior
Variance to
Budget
Favorable /
(Unfavorable)Prior
Variance to
Budget
Favorable /
(Unfavorable)
Year Actual Budget Amount Year Actual Budget Amount
Revenue 4,981,397 5,145,402 5,621,240 (475,839)38,448,418 41,487,089 40,610,214 876,876
Operation Maintenance Costs
Personnel (563,690) (515,983) (568,287)52,304 (5,370,514) (5,024,549) (5,129,992)105,444
Energy (211,891) (205,735) (217,052)11,317 (1,923,285) (2,051,510) (1,998,953) (52,557)
Chemicals (46,400) (30,691) (32,063)1,373 (256,586) (263,200) (244,098) (19,102)
Subcontractors (146,984) (89,176) (57,385) (31,791) (1,303,413) (618,687) (502,744) (115,943)
Other Costs (181,124) (122,154) (116,057) (6,097) (1,433,376) (1,286,049) (1,254,660) (31,389)
Operation Maintenance Costs (1,150,088) (963,738) (990,845)27,106 (10,287,174) (9,243,995) (9,130,448) (113,547)
M&S Fee (257,025) (403,995) (347,112) (56,883) (2,787,521) (4,097,772) (3,325,422) (772,349)
PWWOGENTAX
Water Purchased 0 0 0 0 (131,316) (129,363) (130,850)1,487
Write Offs (18,032) (20,880) (22,449)1,569 (154,272) (154,386) (165,097)10,710
General Taxes (160,970) (161,994) (170,864)8,871 (1,433,279) (1,457,956) (1,537,780)79,824
PWWOGENTAX (179,002) (182,874) (193,314)10,440 (1,718,866) (1,741,706) (1,833,727)92,021
OTHINCINEBITDA 11,775 4,361 (1,084)5,445 78,997 21,995 22,222 (227)
AFUDC 6,625 12,985 15,197 (2,212)161,894 250,090 356,603 (106,513)
Earn Before IncTax, Dep, Amort 3,413,682 3,612,140 4,104,083 (491,943)23,895,748 26,675,702 26,699,442 (23,740)
Depreciation and Amortization (737,728) (781,210) (865,415)84,205 (6,557,167) (6,994,108) (7,623,878)629,770
Earning Before Income Taxes 2,675,954 2,830,930 3,238,668 (407,738)17,338,581 19,681,594 19,075,564 606,030
Interst Other Finan Income (384,799) (390,014) (382,069) (7,945) (3,246,690) (3,484,704) (3,438,770) (45,934)
Pre-Tax Income 2,291,155 2,440,916 2,856,599 (415,683)14,091,891 16,196,890 15,636,794 560,096
Taxes (908,417) (1,016,032) (1,127,870)111,838 (5,577,389) (4,409,260) (6,173,871)1,764,611
NET INCOME 1,382,738 1,424,884 1,728,729 (303,845)8,514,502 11,787,630 9,462,923 2,324,707 SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 21 of 133
Sep 2016 Month to Date P&L Detail –Idaho Region
Utility Division Finance Workshop22I
2016 Net Income Budget 1,729
Revenue (476)Net Production (88MG) lower than plan, NRW too low prior months unbilled, overaccrued revenue
Personnel Expenses 52 Payroll $31k lower due to Vacancies, Temps in Subcontractors. Benefits $21k lower - Medical
$15k, Pension/PEBOP $5k
Energy 11 Volume Related
Chemicals 1 Phosphate delivery timing, Salt & Hypo lower
Subcontractors (32)Vibration Analysis ($7k) timing bud in Oct, eBilling costs ($6k) higher, HR Costs ($6k), CC&B
postage/billing ($3k) over, Temps ($3k) budgeted in payroll, WQ Testing ($2k), Maint & other ($5k)
Other Costs (6)Bank Fees ($33k) over Mellon fees higher/Citibank catch-up, VA $22k under, Office
Exp/Advertising $12k under phone & travel, P-Card rebate ($6k) timing credit budgeted in Aug.
M&S Fees (57)
Water Purchased -
Write-offs (Bad Debt Exp)2 Budget miscalendarized
General Taxes 9 Property tax amort entry lower per consultant
Other Income Included in EBITDA 5 Boise Valley Economic Partnership pmt timing, bud in Sept, paid in Aug 71252
AFUDC (2)Brain Water Connection project delays
Depreciation & Amortization 84 $51k monthly Pension amort savings, $33k lower Depr., Capex reduction
Interest & other Fin. Income (8)($7k) Interest Exp. over plan, ($4k) ITC monthly Investment Tax Credit budgeted in 71000, not
80400 Taxes
Taxes 112 $4k ITC offset above
2016 Net Income Actual 1,425 SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 22 of 133
Utility Division Finance Workshop23I
Idaho 7,751 6,963 788
C15J113 Aquadapt Implementation-SWID 653.2 Timing
Unplanned carryover. The project has taken longer than
originally anticipated. Additionally, there will be a rebate from
Idaho Power that was planned but we won't get until next year.
C16F005 New Isolated Domestic Services 323.8 Scope We have received a larger than anticipated number of requests
for services.
C16A101 Water Rights 218.4 Scope This project is over budget due to legal fees for work done on the
IMAP process that we are pursuing.
C16C504 Repl Quail Booster Station (350.0) Charges This project was delayed to accommodate June financial landing.
C16D104 Bluffs Main (500.0) Scope This project was rescheduled for 2017 but has recently been
moved up to do in 2016.
C15D101 Brian Water Connection Project (1,179.0) Timing The contractor did not get the boring complete and has not, by
contract, invoiced us for the work.
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 23 of 133
24 I
- C u r r e n t M o n t h - - Y e a r t o D a t e -
Prior
Variance to
Budget
Favorable /
(Unfavorable)Prior
Variance to
Budget
Favorable /
(Unfavorable)
Year Actual Budget Amount Percent Year Actual Budget Amount Percent
Revenue 3,401,021 3,512,730 3,150,564 362,167 11 %41,849,439 44,999,819 43,760,777 1,239,042 3 %
Operation Maintenance Costs
Personnel (561,895) (504,418) (546,285)41,867 8 %(5,932,409) (5,528,967) (5,676,277)147,311 3 %
Energy (152,356) (190,944) (174,592) (16,352) (9)%(2,075,641) (2,242,454) (2,173,544) (68,910) (3)%
Chemicals (10,984) (32,282) (15,433) (16,849) (109)%(267,570) (295,482) (259,531) (35,951) (14)%
Subcontractors (7,832) (42,180) (60,635)18,455 30 %(1,311,245) (660,867) (563,379) (97,488) (17)%
Other Costs (135,323) (137,487) (117,902) (19,585) (17)%(1,568,699) (1,423,536) (1,372,562) (50,974) (4)%
Operation Maintenance Costs (868,390) (907,312) (914,847)7,535 1 %(11,155,564) (10,151,306) (10,045,294) (106,012) (1)%
M&S Fee (417,095) (467,369) (339,249) (128,120) (38)%(3,204,616) (4,565,140) (3,664,671) (900,469) (25)%
PWWOGENTAX
Water Purchased (450) (428) (300) (128) (43)%(131,766) (129,791) (131,150)1,359 1 %
Write Offs (19,334) (21,942) (13,643) (8,299) (61)%(173,606) (176,328) (178,739)2,411 1 %
General Taxes (160,970) (161,994) (170,864)8,871 5 %(1,594,249) (1,619,950) (1,708,644)88,694 5 %
PWWOGENTAX (180,754) (184,364) (184,807)443 0 %(1,899,621) (1,926,070) (2,018,534)92,464 5 %
OTHINCINEBITDA 14,285 4,643 4,916 (273) (6)%93,282 26,638 27,138 (500) (2)%
AFUDC 15,192 22,155 16,069 6,085 38 %177,086 272,244 372,672 (100,428) (27)%
Earn Before IncTax, Dep, Amort 1,964,258 1,980,484 1,732,646 247,837 14 %25,860,006 28,656,186 28,432,088 224,097 1 %
Depreciation and Amortization (766,091) (782,290) (866,486)84,197 10 %(7,323,258) (7,776,398) (8,490,365)713,967 8 %
Earning Before Income Taxes 1,198,167 1,198,194 866,160 332,034 38 %18,536,748 20,879,788 19,941,724 938,064 5 %
Interst Other Finan Income (385,072) (377,200) (382,069)4,869 1 %(3,631,762) (3,861,903) (3,820,839) (41,065) (1)%
Pre-Tax Income 813,095 820,995 484,092 336,903 70 %14,904,987 17,017,885 16,120,885 896,999 6 %
Taxes (281,613) (264,057) (191,134) (72,923) (38)%(5,859,002) (4,673,316) (6,365,005)1,691,688 27 %
NET INCOME 531,483 556,938 292,958 263,980 90 %9,045,985 12,344,568 9,755,881 2,588,687 27 %
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 24 of 133
Oct 2016 Month to Date P&L Detail –Idaho Region
Utility Division Finance Workshop25I
2016 Net Income Budget 293
Revenue 362 Net Production 126MG over plan, NRW positive
Personnel 42
Payroll $39k lower due to Vacancies, Temps in Subcontractors. Benefits $3k lower -
Pension/PEBOP ($18k) over, Taxes ($19k), Medical $10k lower, Fringe Clearing $26k favorable,
Other $5k service awards timing, etc.
Energy (16)Volume related
Chemicals (17)
Volume & usage. $9k Disinfection Salt & Sodium Hypo use higher, $7k Phosphate. JR Flat converted
from generated to commercial Hypo. Lower quality wells in service longer than planned due to
higher demand & Aquadapt implementation/testing.
Subcontractors 18 Vibration Analysis $10k timing, paid in Sept., WQ Testing $8k under due to less testing
requirements per DEQ, Temps ($2k) budgeted in payroll, legal under $2k
Other Costs (20)Training/Travel timing ($10k) over, Bank Fees ($6k) over Mellon, Safety/Uniforms ($4k) over,
Materials ($3k) over, VA $4k under
M&S Fee (128)
Water Purchased (0)
Write Offs (8)Budget miscalendarized, slightly above prior year.
General Taxes 9 Property tax amort entry lower per consultant
OTHINCINEBITDA (0)Boise Valley Economic Partnership pmt timing, bud in Sept, paid in Aug 71252
AFUDC 6 Brian Water Connection project delay
Depreciation and Amortization 84 Pension $51k amort monthly savings, Depr. $33k lower, Capex reduction
Interst Other Finan Income 5 Interest Exp. $9k under plan, ITC ($4k) monthly Investment Tax Credit bud. in 71000, not 80400
Taxes
Taxes (73)$4k ITC offset above
2016 Net Income Actual 557
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 25 of 133
Utility Division Finance Workshop26I
Idaho 9,604 8,197 1,407
C15J113 Aquadapt Implementation-SWID 753.5 Timing
C16F005 New Isolated Domestic Services 401.5 Scope
C16A101 Water Rights 192.4 Scope
C16C504 Repl Quail Booster Station (379.5)
C16D105 Bluffs Connection Pipeline (570.0) Scope
C15D101 Brian Water Connection Project (1,258.3) Timing
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 26 of 133
27 I
- C u r r e n t M o n t h - - Y e a r t o D a t e -
Prior
Variance to
Budget
Favorable /
(Unfavorable)Prior
Variance to
Budget
Favorable /
(Unfavorable)
Year Actual Budget Amount Percent Year Actual Budget Amount Percent
Revenue 3,401,021 3,512,730 3,150,564 362,167 11 %41,849,439 44,999,819 43,760,777 1,239,042 3 %
Operation Maintenance Costs
Personnel (561,895) (504,418) (546,285)41,867 8 %(5,932,409) (5,528,967) (5,676,277)147,311 3 %
Energy (152,356) (190,944) (174,592) (16,352) (9)%(2,075,641) (2,242,454) (2,173,544) (68,910) (3)%
Chemicals (10,984) (32,282) (15,433) (16,849) (109)%(267,570) (295,482) (259,531) (35,951) (14)%
Subcontractors (7,832) (42,180) (60,635)18,455 30 %(1,311,245) (660,867) (563,379) (97,488) (17)%
Other Costs (135,323) (137,487) (117,902) (19,585) (17)%(1,568,699) (1,423,536) (1,372,562) (50,974) (4)%
Operation Maintenance Costs (868,390) (907,312) (914,847)7,535 1 %(11,155,564) (10,151,306) (10,045,294) (106,012) (1)%
M&S Fee (417,095) (467,369) (339,249) (128,120) (38)%(3,204,616) (4,565,140) (3,664,671) (900,469) (25)%
PWWOGENTAX
Water Purchased (450) (428) (300) (128) (43)%(131,766) (129,791) (131,150)1,359 1 %
Write Offs (19,334) (21,942) (13,643) (8,299) (61)%(173,606) (176,328) (178,739)2,411 1 %
General Taxes (160,970) (161,994) (170,864)8,871 5 %(1,594,249) (1,619,950) (1,708,644)88,694 5 %
PWWOGENTAX (180,754) (184,364) (184,807)443 0 %(1,899,621) (1,926,070) (2,018,534)92,464 5 %
OTHINCINEBITDA 14,285 4,643 4,916 (273) (6)%93,282 26,638 27,138 (500) (2)%
AFUDC 15,192 22,155 16,069 6,085 38 %177,086 272,244 372,672 (100,428) (27)%
Earn Before IncTax, Dep, Amort 1,964,258 1,980,484 1,732,646 247,837 14 %25,860,006 28,656,186 28,432,088 224,097 1 %
Depreciation and Amortization (766,091) (782,290) (866,486)84,197 10 %(7,323,258) (7,776,398) (8,490,365)713,967 8 %
Earning Before Income Taxes 1,198,167 1,198,194 866,160 332,034 38 %18,536,748 20,879,788 19,941,724 938,064 5 %
Interst Other Finan Income (385,072) (377,200) (382,069)4,869 1 %(3,631,762) (3,861,903) (3,820,839) (41,065) (1)%
Pre-Tax Income 813,095 820,995 484,092 336,903 70 %14,904,987 17,017,885 16,120,885 896,999 6 %
Taxes (281,613) (264,057) (191,134) (72,923) (38)%(5,859,002) (4,673,316) (6,365,005)1,691,688 27 %
NET INCOME 531,483 556,938 292,958 263,980 90 %9,045,985 12,344,568 9,755,881 2,588,687 27 %
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 27 of 133
Nov 2016 Month to Date P&L Detail –Idaho Region
Utility Division Finance Workshop28I
2016 Net Income Budget 293
Revenue 362 Net Production 126MG over plan, NRW positive
Personnel 42
Payroll $39k lower due to Vacancies, Temps in Subcontractors. Benefits $3k lower -
Pension/PEBOP ($18k) over, Taxes ($19k), Medical $10k lower, Fringe Clearing $26k favorable,
Other $5k service awards timing, etc.
Energy (16)Volume related
Chemicals (17)
Volume & usage. $9k Disinfection Salt & Sodium Hypo use higher, $7k Phosphate. JR Flat converted
from generated to commercial Hypo. Lower quality wells in service longer than planned due to
higher demand & Aquadapt implementation/testing.
Subcontractors 18 Vibration Analysis $10k timing, paid in Sept., WQ Testing $8k under due to less testing
requirements per DEQ, Temps ($2k) budgeted in payroll, legal under $2k
Other Costs (20)Training/Travel timing ($10k) over, Bank Fees ($6k) over Mellon, Safety/Uniforms ($4k) over,
Materials ($3k) over, VA $4k under
M&S Fee (128)
Water Purchased (0)
Write Offs (8)Budget miscalendarized, slightly above prior year.
General Taxes 9 Property tax amort entry lower per consultant
OTHINCINEBITDA (0)Boise Valley Economic Partnership pmt timing, bud in Sept, paid in Aug 71252
AFUDC 6 Brian Water Connection project delay
Depreciation and Amortization 84 Pension $51k amort monthly savings, Depr. $33k lower, Capex reduction
Interst Other Finan Income 5 Interest Exp. $9k under plan, ITC ($4k) monthly Investment Tax Credit bud. in 71000, not 80400
Taxes
Taxes (73)$4k ITC offset above
2016 Net Income Actual 557
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 28 of 133
29 I
-Idaho BU Division-November November November
Year To
Date(November)
Year To
Date(November)
Year To
Date(November)-OU by Rollup by BU-Actuals Budget Actuals -vs- -vs-Actuals Budget Actuals -vs- -vs-
Final Final Final Final Final Final-in Thousands US $-FY15 FY16 FY16 -Budget--2015-FY15 FY16 FY16 -Budget--2015-
Revenue 2,218 2,338 2,365 28 148 44,067 46,098 47,365 1,267 3,298
Personnel Expense (554) (564) (537) 28 18 (6,487) (6,241) (6,066) 175 421
Energy Expense (116) (132) (136) (3) (20) (2,192) (2,306) (2,378) (72) (186)
Chemical Expense (24) (8) (18) (10) 6 (291) (268) (314) (46) (22)
Subcontractor Exp (48) (44) (46) (2) 2 (1,360) (607) (707) (100) 652
Other Expenses (205) (173) (161) 12 43 (1,773) (1,546) (1,585) (39) 189
Operating & Maintenance Costs (947) (922) (898) 24 49 (12,103) (10,967) (11,049) (82) 1,054
M&S Fees (358) (342) (415) (74) (58) (3,562) (4,006) (4,980) (974) (1,418)
Water Purchased Expense (17) - (17) (17) - (148) (131) (146) (15) 2
Write-off Expense (27) (10) (27) (17) (0) (201) (189) (203) (15) (3)
PW, WO, and General Taxes (194) (181) (206) (26) (12) (2,094) (2,199) (2,132) 67 (39)
Other Income Included in EBITDA 8 5 20 15 12 101 32 47 14 (55)
AFUDC Exp 16 20 (25) (45) (42) 194 393 247 (146) 54
EBITDA 743 918 840 (78) 97 26,603 29,350 29,497 146 2,894
Depreciation & Amortization (818) (868) (781) 87 37 (8,141) (9,359) (8,557) 801 (416)
EBIT (75) 50 59 9 134 18,462 19,992 20,939 948 2,477
Interest & Other Financial Income (385) (382) (338) 44 47 (4,017) (4,203) (4,200) 3 (183)
Exceptional Items - - - - - - - - - -
Pre-tax Income (460) (332) (278) 54 181 14,445 15,789 16,740 951 2,294
Taxes 186 131 55 (76) (131) (5,673) (6,234) (4,618) 1,616 1,055
Total Net Incomes (274) (201) (223) (22) 50 8,772 9,555 12,121 2,566 3,349
(O&M+M&S)/Revenues excl PW 64.5% 58.6% 60.8% 2430.7% 6.0%37.3%34.1%35.4% 79.2% 11.2%
EBITDA(IFRS)/Revenues 33.5% 39.3% 35.5% -282.2% 66.0%60.4%63.7%62.3% 11.5% 87.7%
Effective Tax Rate 40.45% 39.48% 19.78% 41.19% -27.83%39.27%39.48%27.59% -269.90% -145.97%
Net Income/Revenues -12.34% -8.60% -9.44% -80.44% 34.22%19.91%20.73%25.59% 202.62% 101.55%
EBITDA - Pre-M&S 1,101 1260 1256 1.06 (1.69) 30,165 33,357 34,477 (0.15) (2.04)
EBIT - Pre-M&S 283 391 474 (0.13) (2.33) 22,024 23,998 25,919 (0.97) (1.75)
-Monthly--Variance--Monthly YTD--Variance-
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 29 of 133
Nov 2016 Month to Date P&L Detail –Idaho Region
Utility Division Finance Workshop30I
2016 Net Income Budget (201)
Revenue 28 Net Production 38MG over plan, price adjustment - winter rate proration adj.
Payroll $37k lower due to Vacancies, Temps in Subcontractors. Benefits ($9k) over -
Pension/PEBOP ($18k) over, WC ($13k) over, Medical ($3k) over, Fringe Clearing $24k favorable,
Other $1k service awards timing, etc.
Volume related
Chemicals (10)
Usage & volume. Lower quality wells in service longer than planned due to higher demand &
Aquadapt implementation/testing. ($7k) Disinfection Salt & Sodium Hypo use higher, ($1k)
Phosphate price in budget did not include delivery cost, ($1k) well maint chemicals not budgeted.
Temps budgeted in payroll
Materials $8k under timing, Waste disposal ($12k) unplanned stored chemicals, VA $6k under
higher capex alloc., 50650 Training/Travel timing $10k under, CenturyLink telemetry bills
misdirected timing, 50655 Maint ($2k) over, IPUC Regulatory assessment fee $14k lower, Bank
Fees ($6k) over Mellon, Safety/Uniforms ($4k) over.
Timing - Water right lease bud. in Dec, accrued & paid early
Write Offs (17)Budget miscalendarized, in line with prior year.
General Taxes 8 Property tax amort entry lower per consultant estimate, Dec adj. levy rate also lower than expected
OTHINCINEBITDA 15 Boise Valley Economic Partnership pmt timing, bud in Sept, paid in Aug 71252
PowerPlan errors delayed placing Sensus Flexnet AMI system in service, ($35k) AFUDC reversed
back to Jan. Brian Water Connection project delay
Pension $56k amort monthly savings, Depr. $31k lower, Capex reduction
Interest Exp. $48k under plan, ITC ($4k) monthly Investment Tax Credit bud. in 71000, not 80400
Taxes
$4k ITC credit posting here, budgeted in 71000 above
2016 Net Income Actual (223)
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 30 of 133
Utility Division Finance Workshop31I
Idaho 10,342 9,539 803
C15J113 Aquadapt Implementation-SWID 812.5 Timing
This is an unplanned carryover. The project has taken longer than originally
anticipated. Additionally, there will be a rebate from Idaho Power that was
planned but we won't get until next year.
C16F005 New Isolated Domestic Services 440.5 Scope We have received a larger than anticipated number of requests for services.
C16A101 Water Rights 193.9 Scope
This project is over budget due to legal fees for work done on the IMAP
process that we are pursuing.
C16C504 Repl Quail Booster Station (357.4) Charges
This project was delayed to accommodate June financial landing. There will be
additional planned carryover into 2017 to accommodate the project schedule.
C16D105 Bluffs Connection Pipeline (576.6) Scope
This project was rescheduled for 2017 but has recently been moved back into
2016.
C15D101 Brian Water Connection Project (1,257.5) Timing
The contractor did not get the boring complete and has not, by contract,
invoiced us for the work.
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 31 of 133
32 I
-Idaho BU Division-December December December

Date(Dece
mber)

Date(Dece
mber)

Date(Dece
mber)
Year To Date
(December)-OU by Rollup by BU-Actuals Budget Actuals -vs- -vs-Actuals Budget Actuals -vs- -vs-Budget
Final Final Final Final Final Final Working-in Thousands US $-FY15 FY16 FY16 -Budget--2015-FY15 FY16 FY16 -Budget--2015-FY17
Revenue 2,445 2,411 2,457 46 13 46,512 48,509 49,822 1,313 3,310 49,581
Personnel Expense (554) (560) (525) 36 29 (7,041) (6,801) (6,591) 211 450 (6,980)
Energy Expense (125) (131) (132) (1) (7) (2,317) (2,437) (2,510) (73) (193) (2,305)
Chemical Expense (13) (8) (9) (1) 4 (305) (276) (323) (47) (18) (277)
Subcontractor Exp (59) (40) (57) (17) 2 (1,418) (647) (764) (117) 654 (689)
Other Expenses (162) (117) (147) (30) 15 (1,935) (1,663) (1,732) (69) 203 (1,802)
Operating & Maintenance Costs (912) (857) (871) (13) 42 (13,015) (11,824) (11,920) (96) 1,096 (12,052)
M&S Fees (562) (348) (471) (123) 91 (4,125) (4,354) (5,451) (1,097) (1,327) (4,734)
PW, WO, and General Taxes (170) (198) (240) (42) (70) (2,264) (2,397) (2,373) 25 (109) (2,558)
Other Income Included in EBITDA 6 4 (105) (109) (111) 107 36 (59) (95) (166) 39
AFUDC Exp 18 18 (1) (18) (19) 212 410 246 (164) 35 262
EBITDA 824 1,029 770 (260) (54) 27,427 30,380 30,266 (114) 2,839 30,539
Depreciation & Amortization (858) (866) (936) (70) (78) (8,999) (10,225) (9,493) 732 (494) (9,564)
EBIT (34) 163 (166) (330) (132) 18,428 20,155 20,773 618 2,345 20,974
Interest & Other Financial Income (373) (382) (369) 13 4 (4,389) (4,585) (4,568) 17 (179) (4,650)
Exceptional Items - - - - - - - - - - -
Pre-tax Income (407) (219) (535) (316) (128) 14,038 15,570 16,204 634 2,166 16,324
Taxes 96 86 470 383 374 (5,577) (6,147) (4,149) 1,999 1,429 (6,318)
Total Net Incomes (311) (132) (66) 67 246 8,461 9,422 12,056 2,633 3,595 10,006
(O&M+M&S)/Revenues excl PW 64.8% 54.5% 60.5% 3384.5% 231.4% 38.7% 35.1% 36.6% 89.2% 7.2% 35.7%
EBITDA(IFRS)/Revenues 33.7% 42.7% 31.3% -560.8% -433.2% 59.0% 62.6% 60.7% -8.7% 85.8% 61.6%
Effective Tax Rate 23.53% 39.48% 87.75% 21.14% 191.15% 39.73% 39.48% 25.60% -415.04% -165.97% 38.70%
Net Income/Revenues -12.73% -5.49% -2.67% 144.33% 1953.19% 18.19% 19.42% 24.20% 200.56% 108.58% 20.18%
EBITDA - Pre-M&S 1,386 1377 1241 2.11 (0.60) 31,552 34,734 35,718 0.10 (2.14) 35,272
EBIT - Pre-M&S 528 511 305 2.68 (1.45) 22,552 24,509 26,224 (0.56) (1.77) 25,708
-Monthly--Variance--Monthly YTD--Variance-
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 32 of 133
2016 Year to Date P&L Detail –Idaho Region
Utility Division Finance Workshop33I
2016 Net Income Budget 9,422
Revenue 1,313 Net Production YTD 487MG above plan
Personnel 211
Payroll $224 lower - numerous vacancies, budgeted temps posting in Subcontractors, OT ($15k) over. Benefits ($13k) over -
Pension & PBOP ($216k), Medical $120k under, Fringe Clearing allocation $61k over plan, Payroll Taxes $12k lower, WC ($18k),
401k/Tuition/ Awards $28k lower.
Volume related, Aquadapt implementation & testing
Chemicals (47)
Volume related approx. ($10k) & higher usage. Lower quality wells in service longer due to higher demand & Aquadapt
implementation/testing. Phosphate ($20k) Roosevelt well use up due to Fisk out of service with Iron bacteria, budgeted price too
low, did not include 35% for delivery. JR Flat converted from generated to commercial Hypo. ($12k) addt'l well
cleaning/dechlorination. Caustic ($6k) carryover from prior year.
Temporary Employees ($55k) budgeted in payroll; InforMMS ($11k) unbudgeted; SCADA Intellution ($19k) budgeted in 50650
Other, actuals in 50400 Subs; WQ testing $16k lower frequency; eBilling ($14k) over budget CE 641044 Postage & Billing ($18k)
over, issues with allocation; HR Costs ($15k) ADP benefits Marketplace allocation not budgeted (presumed in M&S Fees); Other $4k
Bank Fees ($81k) over plan; Separation ($48k); Office Expenses 50650/Advertising ($8k) over - $6k one less rebranding insert, $8k
lower training/travel/office supplies, Cityworks ($22k) unbudgeted; Regulatory Fees $28k lower levy rate; Sludge/Waste Disposal
($23k) over unplanned stored chemical disposal; VA $80k under, change in allocation methodology; Materials ($7k) over; 50655
Maint. ($7k) over; Uniforms/Safety supplies ($22k) over; 92600 $20k under
KPMG ($485k) Income Tax re-filing fee
Under investigation, similar A/R balances prior year, collections lower, Leak Adj. min. threshhold $75
General Taxes 64 Property tax valuation assessment based on prior year Income/Plant $164k higher, but levy rate lower than anticipated.
($99k) Elmore Ada investment write down, Rental Income $17k higher than budgeted, Bown Crossing Library landscaping donation
budgeted $13k but not paid, Non-recoverable rebranding ($30k)
Capex changes. Brian Water Connection project delay ($127k), Braemere Reservoir ($51) Quail , Hulls Gulch & Lancaster Boosters
($92k), Derceto Aquadvanced Energy $61k, budget anticipated March 2016 in service & post closing AFUDC.
$643k Pension & other amort lower, Depr. $124k lower, capex reduction, $110k Dec. in-service retro-correction. $36k Provision -
bad debt raised to $300k
Interest exp. $65k lower, ($48k) ITC Investment Tax credit budget budgeted in 71000, not 80400 Taxes.
$1.3M Income Tax reduction due to refiling of 2011-2014 as combined reporting.
2016 Net Income Actual 12,056
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 33 of 133
Utility Division Finance Workshop34I
Idaho 10,405 11,675 (1,270)
C15J113 Aquadapt Implementation-SWID 877.0 Timing
C16F005 New Isolated Domestic Services 552.7 Scope
C16A101 Water Rights 197.2 Scope
C16C527 Repl Quail Booster Station (209.9)
C16D105_060 Bluffs Connection Pipeline (483.0) Scope
C15D101 Brian Water Connection Project (1,255.8) Timing
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 34 of 133
35 I
-Idaho BU Division-January January January
Year To Date
(December)
Year To Date
(December)
Year To Date
(December)-OU by Rollup by BU-Actuals Budget Actuals -vs- -vs-Actuals Actuals Budget
Final Working Final Final Final Working-in Thousands US $-FY16 FY17 FY17 -Budget--2016-FY15 FY16 FY17
Revenue 2,427 2,464 2,574 110 147 46,512 49,822 50,520
Personnel Expense (608) (550) (681) (131) (73) (7,041) (6,591) (6,731)
Energy Expense (140) (121) (126) (5) 13 (2,317) (2,510) (2,353)
Chemical Expense (21) (6) (8) (2) 13 (305) (323) (284)
Subcontractor Exp (35) (46) (61) (16) (26) (1,418) (764) (713)
Other Expenses (596) (125) (159) (35) 437 (1,935) (1,732) (1,681)
Operating & Maintenance Costs (1,400) (847) (1,036) (189) 364 (13,015) (11,920) (11,762)
M&S Fees (380) (411) (426) (15) (46) (4,125) (5,451) (5,121)
PW, WO, and General Taxes (297) (320) (303) 16 (6) (2,264) (2,373) (2,558)
Other Income Included in EBITDA 5 (13) (5) 9 (10) 107 (59) (16)
AFUDC Exp 30 15 13 (3) (18) 212 246 262
EBITDA 385 888 816 (72) 431 27,427 30,266 31,325
Depreciation & Amortization (747) (778) (758) 19 (12) (8,999) (9,493) (9,564)
EBIT (361) 110 58 (53) 419 18,428 20,773 21,761
Interest & Other Financial Income (375) (380) (373) 6 2 (4,389) (4,568) (4,558)
Exceptional Items - - - - - - - -
Pre-tax Income (736) (269) (316) (46) 421 14,038 16,204 17,203
Taxes 1,548 106 129 22 (1,419) (5,577) (4,061) (6,804)
Total Net Incomes 811 (163) (187) (24) (998) 8,461 12,144 10,399
(O&M+M&S)/Revenues excl PW 83.6% 58.7% 64.4% 5.7% -19.2% 38.7% 36.6% 35.2%
EBITDA(IFRS)/Revenues 15.9% 36.0% 31.7% -4.3% 15.8% 59.0% 60.7% 62.0%
Effective Tax Rate 210.20% 39.55% 40.82% 1.27% -169.38% 39.73% 25.06% 39.55%
Net Income/Revenues 33.43% -6.60% -7.26% -0.65% -40.69% 18.19% 24.37% 20.58%
EBITDA - Pre-M&S 765 1299 1242 (56.91) 477.01 31,552 35,718 36,446
EBIT - Pre-M&S 19 522 484 (37.48) 465.46 22,552 26,224 26,881
-Monthly--Variance-
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 35 of 133
Jan 2017 Year to Date P&L Detail –Idaho Region
Utility Division Finance Workshop36I
2017 Net Income Budget (163)
Revenue 110 Net Production 36MG over plan, estimations
Payroll ($36k) over: ($20k) budgeted opex. vacancy savings exceed actual (also in capex).
Overtime ($16k) over snow/freeze-ups. Benefits ($95k) over: WC ($6k) deductible higher,
Medical ($108k) over - Timing of ($86k) HSA payout for full year & higher claims, Payroll taxes
($21k) timing - 3 pay periods in month, Fringe Clearing $35k favorable, Other $4k service
awards moved to non-recoverable.
Volume related
Chemicals (2)Volume related
Subcontractors (16)($15k) Temporary help not budgeted includes, includes ($10k) carryover from prior year due
to delayed/misdirected billing, $2k lower legal, ($2k) higher Altus service - property tax review.
Materials ($6k) over P-cards, Prod. reclass pending; VA $5k lower, proceeds received; 50650
Office Costs ($9k) over timing - CenturyLink telemetry bills delayed/misdirected ($3k) over;
Training/Travel ($3k) over, Licenses timing- Basemaps update ($3k) budgeted in Feb;
Advertising ($7k) offset below - library xeriscape donation, was budgeted/accrued in 71252;
50655 $1k over snow removal/de-icing; Safety & Uniforms ($2k) over; ($17k) Bank fees to be
reclassed to M&S Fees in Feb; 92600 $4k charges posting to non-recoverable
Property Tax expense $16k lower per consultant's estimate
$7k library xeriscape donation accrued in 71252, actuals in 50651 Other costs, Non-
recoverable $2k lower
Project timeline changes
Depr. $20k lower, 34050 IT Software group fully depreciated, variance likely to continue
Interest Exp. $6k under plan
2017 Net Income Actual (187)
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 36 of 133
Utility Division Finance Workshop37I
Idaho 1,212 995 217
C17D300 Developer Extensions 920.2 Timing
We have no control over the amount of development work
completed. This variance is offset, by in large, by the A&C.
C16B506 Marden Filter PLC Replacement (carryover)117.7 Scope
This variance is due largely to a transfer from the preliminary
to the project.
C17G501 Replacement Customer Meters 94.0 Scope
This variance is due to receiving a shipment of meters that
we did not think would hit the books in January.
C16C527 Quail Booster (carryover)(202.1) Charges
This variance is due largely to weather related slow down in
construction.
C17M100 PRELIMINARY (320.4) Scope
We made an effort to trandfer as much out of preliminary as
we could in January.
C17D300 Developer Extensions, A&C (723.8) Timing We have no control over the amount of development work.
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 37 of 133
38 I
-Idaho BU Division-February February February
Year To Date
(Feburary)
Year To Date
(Feburary)
Year To Date
(Feburary)
Year To Date
(December)-OU by Rollup by BU-Actuals Budget Actuals -vs- -vs-Actuals Budget Actuals -vs- -vs-Budget
Final Working Final Final Working Final Working-in Thousands US $-FY16 FY17 FY17 -Budget--2016-FY16 FY17 FY17 -Budget--2016-FY17
Revenue 2,204 2,274 2,135 (139) (69) 4,631 4,738 4,709 (29) 78 50,520
Personnel Expense (500) (518) (514) 4 (14) (1,108) (1,068) (1,195) (128) (87) (6,731)
Energy Expense (124) (117) (118) (1) 7 (264) (238) (244) (6) 20 (2,353)
Chemical Expense (4) (8) (8) 0 (4) (25) (14) (16) (2) 9 (284)
Subcontractor Exp (54) (45) (52) (7) 2 (89) (91) (114) (23) (24) (713)
Other Expenses 341 (127) (127) 1 (468) (254) (252) (286) (34) (31) (1,681)
Operating & Maintenance Costs (341) (815) (819) (4) (478) (1,741) (1,662) (1,855) (193) (114) (11,762)
M&S Fees (395) (442) (385) 57 10 (775) (854) (812) 42 (37) (5,121)
PW, WO, and General Taxes (182) (207) (194) 12 (12) (479) (526) (498) 29 (18) (2,558)
Other Income Included in EBITDA 4 2 (0) (2) (4) 9 (12) (5) 7 (14) (16)
AFUDC Exp 28 20 20 0 (7) 58 35 33 (2) (25) 262
EBITDA 1,317 832 757 (75) (560) 1,702 1,720 1,573 (147) (130) 31,325
Depreciation & Amortization (744) (778) (755) 23 (11) (1,491) (1,556) (1,513) 43 (22) (9,564)
EBIT 573 54 2 (52) (571) 212 164 60 (104) (152) 21,761
Interest & Other Financial Income (388) (380) (368) 11 19 (763) (759) (742) 18 21 (4,558)
Exceptional Items - - - - - - - - - - -
Pre-tax Income 186 (326) (366) (40) (552) (551) (595) (682) (87) (131) 17,203
Taxes (69) 129 149 20 218 1,478 235 278 42 (1,201) (6,804)
Total Net Incomes 116 (197) (217) (20) (334) 928 (360) (404) (44) (1,332) 10,399
(O&M+M&S)/Revenues excl PW 36.4% 60.8% 62.0% 1.2% 25.6% 60.6% 59.7% 63.3% 3.6% 2.7% 35.2%
EBITDA(IFRS)/Revenues 59.8% 36.6% 35.4% -1.1% -24.3% 36.8% 36.3% 33.4% -2.9% -3.4% 62.0%
Effective Tax Rate 37.32% 39.55% 40.65% 1.10% 3.32% 268.45% 39.55% 40.73% 1.18% -227.72% 39.55%
Net Income/Revenues 5.28% -8.67% -10.19% -1.52% -15.46% 20.03% -7.59% -8.58% -0.99% -28.62% 20.58%
EBITDA - Pre-M&S 1,712 1274 1142 (131.88) (569.94) 2,477 2,573 2,384 (188.80) (92.93) 36,446
EBIT - Pre-M&S 968 496 387 (108.74) (580.85) 987 1,018 871 (146.22) (115.39) 26,881
-Monthly--Variance--Monthly YTD--Variance-
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 38 of 133
Feb 2017 Year to Date P&L Detail –Idaho Region
Utility Division Finance Workshop39I
2017 Net Income Budget (360)
Revenue (29)Net Production 65MG over plan, approx. $100k estimation correction, expecting $30k NRW unbilled reversal
Payroll ($54k) over: ($50k) budgeted opex. vacancy savings exceed actual by approx. ($9k), approx. 30% of
actual savings are capex, Alloc. out ($35k) or 1% lower, Overtime ($10k) over snow/freeze-ups. Benefits
($73k) over: WC ($4k) deductible higher, Medical ($96k) over - Timing of ($86k) HSA payout for full year &
higher claims, Payroll taxes ($10k) timing - 3 pay periods in Jan, Fringe Clearing $26k favorable, Other $9k
service awards moved to non-recoverable & tuition lower.
Volume related
Chemicals (2)Volume related
Subcontractors (23)($18k) Temporary help largely unbudgeted, includes ($10k) carryover from prior year due to
delayed/misdirected billing, ($2k) higher Altus property tax bill review service, Water testing ($2k) higher.
Materials ($9k) over P-cards, Prod. reclass pending; VA ($5k) over; 50650 Office Costs $18k lower timing -
Training/Travel $5k lower, AutoSort $8k delay in invoicing; Advertising ($4k) offset below - library xeriscape
donation, was budgeted/accrued in 71252; 50655 Maint. ($13k) over snow removal/de-icing; Safety &
Uniforms ($2k) over; ($19k) Bank fees to be reclassed to M&S; 92600 ($2k) over building maint.
Property Tax expense lower per consultant's estimate
$7k library xeriscape donation accrued in 71252, actual posting to 50651 Advertising - Other costs
Depr. lower, 34050 IT Software group fully depreciated, variance likely to continue
Interest Exp. under plan
2017 Net Income Actual (404)
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 39 of 133
Utility Division Finance Workshop40I
Idaho 2,541 2,080 461
C17D300 Developer Extensions 1,089.4 Timing
We have no control over the amount of development work completed.
This variance is largely offset by the A&C.
C16C506 River Intake Bank Stabilization 66.7 Credit
There will be a 50% payment on this project by Micron (who owns half
the pump station). The forecast includes the Micron payment amount.
CYYD502 Replacement Short Mains and Valves 45.8 Weather
This variance is due to the costs associated with two large main breaks
caused by cold winter weather (Staaten Ave and Floating Feather Road)
CYYF505 Replace Isolated Domestic Services (140.8) Charges
This variance is due largely to weather related slow down in
construction.
C17M100 PRELIMINARY (301.8) Scope
We made an effort to transfer as much out of preliminary to work orders
as possible in January and February.
C17D300 Developer Extensions, A&C (853.4) Timing We have no control over the amount of development work.
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 40 of 133
41 I
-Idaho BU Division-March March March
Year To
Date(March)
Year To
Date(March)
Year To
Date(March)
Year To Date
(December)-OU by Rollup by BU-Actuals Budget Actuals -vs- -vs-Actuals Budget Actuals -vs- -vs-Budget
Final Working Final Final Working Final Working-in Thousands US $-FY16 FY17 FY17 -Budget--2016-FY16 FY17 FY17 -Budget--2016-FY17
Revenue 2,342 2,497 2,508 11 165 6,973 7,235 7,217 (18) 243 50,520
Personnel Expense (541) (587) (503) 84 38 (1,649) (1,655) (1,698) (43) (49) (6,731)
Energy Expense (132) (124) (124) 0 8 (396) (362) (368) (6) 28 (2,353)
Chemical Expense (13) (12) (7) 5 7 (39) (26) (23) 3 15 (284)
Subcontractor Exp (60) (53) (55) (2) 5 (149) (144) (168) (25) (19) (713)
Other Expenses (112) (110) (89) 21 23 (367) (361) (375) (13) (8) (1,681)
Operating & Maintenance Costs (858) (885) (777) 109 81 (2,599) (2,548) (2,632) (84) (32) (11,762)
M&S Fees (1,029) (451) (454) (3) 575 (1,804) (1,304) (1,265) 39 538 (5,121)
PW, WO, and General Taxes (188) (207) (188) 19 0 (667) (733) (685) 48 (18) (2,558)
Other Income Included in EBITDA 7 1 0 (1) (7) 16 (11) (5) 6 (21) (16)
AFUDC Exp 30 22 25 3 (4) 88 57 58 1 (30) 262
EBITDA 304 977 1,115 138 811 2,007 2,697 2,688 (9) 681 31,325
Depreciation & Amortization (834) (779) (759) 20 74 (2,324) (2,335) (2,272) 62 52 (9,564)
EBIT (529) 198 356 158 885 (317) 362 416 54 733 21,761
Interest & Other Financial Income (384) (380) (369) 11 15 (1,146) (1,139) (1,111) 29 36 (4,558)
Exceptional Items - - - - - - - - - - -
Pre-tax Income (913) (182) (13) 169 900 (1,464) (777) (695) 82 769 17,203
Taxes 368 72 10 (62) (358) 1,846 307 288 (20) (1,559) (6,804)
Total Net Incomes (545) (110) (3) 107 542 383 (470) (408) 62 (790) 10,399
(O&M+M&S)/Revenues excl PW 87.6% 58.3% 53.0% -5.3% -34.6% 69.8% 59.2% 59.7% 0.4% -10.2% 35.2%
EBITDA(IFRS)/Revenues 13.0% 39.1% 44.5% 5.3% 31.5% 28.8% 37.3% 37.2% 0.0% 8.5% 62.0%
Effective Tax Rate 40.30% 39.55% 75.39% 35.84% 35.09% 126.14% 39.55% 41.39% 1.84% -84.75% 39.55%
Net Income/Revenues -23.27% -4.41% -0.13% 4.28% 23.14% 5.49% -6.50% -5.65% 0.85% -11.13% 20.58%
EBITDA - Pre-M&S 1,333 1428 1569 141.17 235.81 3,810 4,001 3,953 (47.63) 142.89 36,446
EBIT - Pre-M&S 500 649 810 160.95 309.93 1,486 1,666 1,681 14.73 194.54 26,881
-Monthly--Variance--Monthly YTD--Variance-
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 41 of 133
Mar 2017 Year to Date P&L Detail –Idaho Region
Utility Division Finance Workshop42I
2017 Net Income Budget (470)
Revenue (18)Net Production 74MG over plan at 1,842MG Actual over 1,767MG Budget, approx. $125k estimation corrections,
expecting $30k NRW unbilled reversal correction
Payroll $10k favorable: $70k budgeted opex. vacancy savings exceed actual by approx. $9k, approx. 30% of actual
savings are capex; LTIP, STIP & Bonuses $32k lower than accrued due to deferral of compensation and higher
alloc. to capex even with higher payout; Alloc. out $14k higher even with weather delaying capex, Overtime
($17k) over snow/freeze-ups, callouts, billing. Benefits ($53k) over: Pension/PEBOP ($13k) higher; Medical ($88k)
over - Timing of HSA funding at beg. of year & higher claims; Fringe Clearing $46k favorable; 401k ($10k) higher;
Payroll taxes $2k lower, Other $10k service awards moved to non-recoverable & tuition lower.
Volume related & Lowest cost source Marden down for upgrade, offset savings achieved through AquaAdvanced
Volume related, delay on well maint. $5k
Subcontractors (25)
($23k) Temporary help largely unbudgeted, includes ($10k) carryover from prior year due to delayed/misdirected
billing, ($2k) higher Altus property tax bill review service, NW Power generator maint/testing ($9k) timing
budgeted in April, eBill ($1k) over, ADP Allocations ($2k) over, Legal ($1k) over; CC&B printing & postage $14k
under - accrual adjustment - eliminated one month lag, Avg. $22k monthly exp.
Materials ($11k) over P-card timing & use higher, Prod. reclass pending; Sludge $2k lower; VA $5k lower due to
higher capex alloc.; 50650 Office Costs $17k lower timing - Training/Travel $5k lower, AutoSort $8k delay in
invoicing; 50651 Advertising ($1k) over; 50655 Maint./Landscaping ($14k) over snow removal/de-icing; Safety &
Uniforms ($3k) over; ($8k) Bank fees to be reclassed to M&S; 92600 ($2k) over building maint.
Timing of Lucky Peak pmt
Write Offs (4)Lower than prior year
General Taxes 49 Property Tax expense lower per consultant's estimate
$7k library xeriscape donation accrued in 71252, actual posting to 50651 Advertising - Other costs
Depr. lower, 34050 IT Software group fully depreciated, variance likely to continue through 2017
Interest Exp. under plan
Higher pretax income than budgeted. ITC credit amort $4k posting here, budgeted in 71000 above
2017 Net Income Actual (408)
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 42 of 133
Utility Division Finance Workshop43I
C17D300 Developer Extensions 745.8 Timing
We have no control over the amount of development work
completed. This variance is largely offset by the A&C.
C17D502 Repl Short Mains and Valves 48.9
This variance is due to the costs associated with a large
main break caused by cold winter weather (Floating
Feather Road)
C17C100 Pump Equip - Sources of Supply 46.6 Timing
Two replacement well pumps were moved up in timing to
get the work done prior to peak demand season in the
summer.
CYYF505 Replace Isolated Domestic Services (187.7)
This variance is due largely to weather related slow down
in construction.
C17M100 PRELIMINARY (299.6) Scope
We made an effort to transfer as much out of preliminary
to work orders as possible in January and February.
C17D300 Developer Extensions, A&C (935.5) Timing
We have no control over the amount of development
work. Lots of contributions were received in March. SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 43 of 133
Utility Division Variance Meeting44I
Operating & Maintenance Costs (1,015) (917) (817)100 198 (3,614) (3,465) (3,449) 16 165 (11,762)
M&S Fees (472) (427) (391) 36 81 (2,276) (1,731) (1,656) 75 620 (5,121)
PW, WO, and General Taxes (177) (200) (202) (1) (24) (845) (933) (887) 46 (42)(2,558)
Other Income Included in EBITDA (5)1 (1) (2)4 11 (10) (6)4 (17)(16)
AFUDC Exp 32 22 13 (9)(18) 119 79 72 (8) (48)262
Depreciation & Amortization (779) (782) (758) 24 21 (3,103) (3,117) (3,030) 87 73 (9,564)
Interest & Other Financial Income (385) (380) (369)11 17 (1,532) (1,519) (1,479) 40 52 (4,558)
Exceptional Items 0 0 0 0 0 0 0 0 0 0 0
Pre-tax Income 664 332 114 (218) (551) (799) (446) (582) (136) 218 17,203
Taxes (262) (131) (42) 90 220 1,585 176 246 70 (1,339) (6,804)
Total Net Incomes 403 201 72 (129) (331) 785 (269) (336) (66) (1,121) 10,399
(O&M+M&S)/Revenues excl PW 45.2% 47.7% 49.6% 1.8% 4.4% 61.4% 55.8% 56.9% 1.2% -4.5% 35.2%
EBITDA(IFRS)/Revenues 52.8% 49.5% 47.0% -2.5% -5.7% 36.7% 40.9% 39.9% -1.0% 3.1% 62.0%
EBIT(IFRS)/Revenues 30.3% 23.6% 18.3% -5.3% -12.0% 7.0% 10.5% 9.1% -1.4% 2.1% 43.1%
Effective Tax Rate 39.4% 39.6% 36.6% -2.9% -2.8% 198.2% 39.5% 42.3% 2.8% -155.9% 39.6%
Net Income/Revenues 11.6% 6.7% 2.7% -3.9% -8.9% 7.5% -2.6% -3.4% -0.8% -10.9% 20.6%
EBITDA - Pre-M&S 2.3 1.9 1.6 (0.3) (0.7) 6.1 5.9 5.6 (0.3) (0.5) 36.4
EBIT - Pre-M&S 1.5 1.1 0.9 (0.3) (0.6) 3.0 2.8 2.6 (0.3) (0.5) 26.9
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 44 of 133
Utility Segment Variance Meeting45I
($$ in '000)Budget vs Actual Comment
Revenue (378) Net Production (220) MG under plan
Personnel Expense 17
Payroll $5k under: Vacancies, Capex alloc ($2k) lower, Overtime ($2k) over callouts. Benefits
$12k: Payroll taxes $22k lower, Fringe clearing $7k higher, WC $3k lower, Pension/PEBOP
($4k), Medical ($18k), $3k Service awards to non-recoverable
Energy Expense 26 Lower volume
Chemical Expense 4 Lower volume, Phosphate & well cleaning timing
Subcontractor Exp 33 Subcontractors $16k under timing - eBill $7k, WQ Testing $5k, $4k Legal & other; CC&B
printing & postage $18k under - accrual timing.
Other Expenses 19
VA $6k lower cost, higher capex alloc.; 50650 Office Costs $2k - telephone ($5k over),
training/travel $7k lower; Advertising $20k timing Conservation supplies; Safety supplies
($11k) fire extinguisher; Other $4k lower.
Operating & Maintenance Costs 100
M&S Fees 36
Water Purchased Expense (13) Boise Valley Irrigation Ditch pmt. timing
Write-off Expense (5) Lower collections, higher leak adj.
General Taxes 16 Property Tax expense $16k lower per consultant's estimate, levy rate known in Nov.
PW, WO, and General Taxes (1)
Other Income Included in EBITDA (2) Non-recoverable costs
AFUDC Exp (9) Brain Water bore successful, project was delayed
EBITDA (253)
Provision -
Depreciation Expense 24 Depr. lower - 34050 IT Software group fully depreciated, variance to continue
Amortization Expense 0
Depreciation & Amortization 24
EBIT (229)
Interest & Other Financial Income 11 Interest Exp. Lower
Exceptional Items -
Pre-tax Income (218)
Taxes 90
Total Net Incomes (129)
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 45 of 133
Utility Division Finance Workshop46I
C17D300 Developer Extensions 1,469.4 Timing
We have no control over the amount of development work completed. This
variance is largely offset by the A&C.
C17C100 Pumping Equip - Sources of Supply 70.3 Timing
Two replacement well pumps were moved up in the schedule to get them installed
prior to peak season.
C17D502 Replacement Short Mains & Valves 69.4
This variance is due to the costs associated with a large main break caused by
cold winter weather (Floating Feather Road)
C17M100 PRELIMINARY (346.1)
We made an effort to transfer as much out of preliminary to work orders as
possible early in 2017.
C15D101 Brian Water Connection Project (651.2) Timing
The bore was successful this week (5/6/17). Invoicing will catch up with the V1
projections.
C17D300 Developer Extensions, A&C (1,619.3) Timing We have no control over the amount of development work.
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 46 of 133
Utility Division Variance Meeting47I
Operating & Maintenance Costs (1,120) (1,101) (1,178) (78) (58) (4,735) (4,566) (4,627) (62) 107 (11,762)
M&S Fees (300) (422) (469) (47) (168) (2,576) (2,153) (2,125) 28 451 (5,121)
PW, WO, and General Taxes (173) (209) (182) 27 (9)(1,018) (1,142) (1,069) 73 (51)(2,558)
Other Income Included in EBITDA (13)2 (16) (18)(3) (2) (8)(22) (13) (20)(16)
AFUDC Exp 45 24 15 (9)(30) 164 103 86 (17) (78)262
Depreciation & Amortization (776) (792) (776) 16 (0)(3,880) (3,909) (3,807) 102 73 (9,564)
Interest & Other Financial Income (390) (380) (371)9 19 (1,921) (1,899) (1,850) 48 71 (4,558)
Exceptional Items 0 0 0 0 0 0 0 0 0 0 0
Pre-tax Income 2,287 2,047 1,414 (634) (873) 1,487 1,602 832 (770) (656) 17,203
Taxes (1,091) (810) (555) 255 536 494 (633) (309) 325 (803) (6,804)
Total Net Incomes 1,196 1,238 858 (379) (338) 1,982 968 523 (445) (1,459) 10,399
(O&M+M&S)/Revenues excl PW 29.3% 32.3% 39.1% 6.8% 9.8% 50.6% 47.9% 51.2% 3.4% 0.6% 35.2%
EBITDA(IFRS)/Revenues 68.9% 65.4% 58.3% -7.0% -10.5% 47.2% 48.8% 45.6% -3.3% -1.6% 62.0%
EBIT(IFRS)/Revenues 53.4% 49.3% 40.6% -8.6% -12.7% 22.1% 23.1% 18.8% -4.2% -3.2% 43.1%
Effective Tax Rate 47.7% 39.6% 39.3% -0.3% -8.4% -33.2% 39.6% 37.1% -2.4% 70.4% 39.6%
Net Income/Revenues 23.9% 25.1% 19.6% -5.6% -4.3% 12.8% 6.4% 3.7% -2.7% -9.2% 20.6%
EBITDA - Pre-M&S 3.8 3.6 3.0 (0.6) (0.7) 9.9 9.6 8.6 (0.9) (1.3) 36.4
EBIT - Pre-M&S 3.0 2.8 2.3 (0.6) (0.7) 6.0 5.7 4.8 (0.8) (1.2) 26.9
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 47 of 133
Utility Segment Variance Meeting48I
($$ in '000)Budget vs Actual Comment
Revenue (534) Net Production (245) MG under plan of 1,550MG
Personnel Expense (82)
Payroll ($39k) over: Vacancy savings essentially on plan, Capex alloc ($25k) lower,
Overtime ($6k). Benefits ($44k) over: Medical ($32k), WC ($6k), Pension ($4k) Fringe
Clearings ($4k), Other $2k lower- Service awards now in non-recoverable
Energy Expense 31 Lower volume
Chemical Expense 14 Lower volume, Phosphate & well cleaning timing
Subcontractor Exp (30) Subcontractors ($10k) over - Temps; CC&B printing & postage ($20k) accrual correction.
Other Expenses (10) Regulatory Fees ($10k) higher; Safety ($7k) fire inspections, arc flash & safety training
budgeted in 50650; Lower material spend $5k & sludge $2k - timing.
Operating & Maintenance Costs (78)
M&S Fees (47)
Water Purchased Expense 10 Boise Valley Irrigation Ditch pmt. timing
Write-off Expense 0 Lower collections, higher leak adj.
General Taxes 16 Property Tax expense $16k lower per consultant's estimate, levy rate known in Nov.
PW, WO, and General Taxes 27
Other Income Included in EBITDA (18) Non-recoverable costs, Boise City Grove Fountain contribution
AFUDC Exp (9) Brain Water bore successful, but project/AFUDC delayed
EBITDA (658)
Provision -
Depreciation Expense 15 Depr. lower - 34050 IT Software group fully depreciated, variance to continue
Amortization Expense 0
Depreciation & Amortization 16
EBIT (643)
Interest & Other Financial Income 9 Interest Exp. Lower
Exceptional Items -
Pre-tax Income (634)
Taxes 255
Total Net Incomes (379)
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 48 of 133
Utility Division Finance Workshop49I
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 49 of 133
Utility Division Variance Meeting50I
Operating & Maintenance Costs (1,120) (1,097) (1,165) (68) (45) (5,844) (5,662) (5,792) (130) 52 (11,762)
M&S Fees (300) (434) (407) 27 (107) (2,907) (2,587) (2,532) 55 375 (5,121)
PW, WO, and General Taxes (173) (195) (195)(0)(22) (1,206) (1,337) (1,264) 73 (59)(2,558)
Other Income Included in EBITDA (13)3 2 (1)15 12 (6)(20) (14) (32)(16)
AFUDC Exp 45 25 14 (11)(30) 199 128 101 (27) (98)262
Depreciation & Amortization (776) (796) (786) 10 (10) (4,657) (4,705) (4,593) 113 64 (9,564)
Interest & Other Financial Income (390) (380) (364) 16 26 (2,309) (2,279) (2,214) 65 95 (4,558)
Exceptional Items 0 0 0 0 0 0 0 0 0 0 0
Pre-tax Income 2,287 3,241 3,159 (82) 873 4,985 4,843 3,991 (852) (994) 17,203
Taxes (1,091) (1,282) (1,258) 24 (168) 44 (1,915) (1,567) 348 (1,611) (6,804)
Total Net Incomes 1,196 1,959 1,901 (58) 705 5,029 2,928 2,424 (504) (2,605) 10,399
(O&M+M&S)/Revenues excl PW 29.3% 25.8% 26.8% 1.0% -2.5% 42.7% 41.3% 43.7% 2.4% 1.0% 35.2%
EBITDA(IFRS)/Revenues 68.9% 72.2% 71.1% -1.1% 2.3% 55.1% 55.5% 53.2% -2.4% -1.9% 62.0%
EBIT(IFRS)/Revenues 53.4% 59.2% 58.1% -1.1% 4.8% 33.6% 33.4% 30.6% -2.9% -3.1% 43.1%
Effective Tax Rate 47.7% 39.6% 39.8% 0.3% -7.9% -0.9% 39.6% 39.3% -0.3% 40.1% 39.6%
Net Income/Revenues 23.9% 32.0% 31.4% -0.7% 7.5% 23.2% 13.8% 11.9% -1.8% -11.2% 20.6%
EBITDA - Pre-M&S 3.8 4.9 4.7 (0.1) 1.0 14.9 14.4 13.3 (1.1) (1.5)36.4
EBIT - Pre-M&S 3.0 4.1 3.9 (0.1) 1.0 10.2 9.7 8.7 (1.0) (1.5)26.9
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 50 of 133
Utility Division Variance Meeting51I
($$ in '000)Budget vs Actual Comment
Revenue (56) Net Production 1,872MG (54) MG under plan of 1,926MG
Personnel Expense (23) Payroll ($27k) over: Vacancy savings on plan, Overtime ($15k), Capex alloc ($9k) lower.
Benefits $4k under: Medical $26k, Fringe Clearing ($15k), Pension/PEBOP ($4k), Taxes ($5k)
Energy Expense 8 Lower volume
Chemical Expense (9) Sodium Hypo, well cleaning chemical timing, higher Phosphate feeds for Iron & Manganese
Subcontractor Exp (15) Subcontractors ($15k) over - Temps ($11k), WQ Testing bill timing $9k, ebiling invoice
catchup ($14k); CC&B printing & postage on plan.
Other Expenses (28) ($22k) Material PS Receiver error, will reverse in June; 50650 $5k ID Ground Water Approp.
timing, $8k SG&A L3 cuts; 50655 ($11k) landscaping invoice timing, ($4k) ACHD p-card accrual.
Operating & Maintenance Costs (68)
M&S Fees 27
Water Purchased Expense (0)
Write-off Expense (16) Primary bad debt CSR on STD month of June. Lower collections, higher leak adj's & auto-
writeoffs.
General Taxes 16 Property Tax expense $16k lower per consultant's estimate, levy rate known in Nov.
PW, WO, and General Taxes (0)
Other Income Included in EBITDA (1)
AFUDC Exp (11) Brain Water bore successful, but project/AFUDC delayed
EBITDA (109)
Provision -
Depreciation Expense 10 Depr. lower - 34050 IT Software group fully depreciated, variance to continue
Amortization Expense 0
Depreciation & Amortization 10
EBIT (98)
Interest & Other Financial Income 16 Interest Exp. Lower
Exceptional Items -
Pre-tax Income (82)
Taxes 24
Total Net Incomes (58)
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 51 of 133
Utility Division Finance Workshop52I
Weather delays, contractor availability
Under (Over)
Developer Extensions -no control over development work $305k
Briarhill Booster Upgrade -timing $283k
Agency Related Main Replacements -delays in invoicing $600k
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 52 of 133
Utility Division Variance Meeting53I
Operating & Maintenance Costs (1,120) (1,097) (1,165) (68) (45) (5,844) (5,662) (5,792) (130) 52 (11,762)
M&S Fees (300) (434) (407) 27 (107) (2,907) (2,587) (2,532) 55 375 (5,121)
PW, WO, and General Taxes (173) (195) (195)(0)(22) (1,206) (1,337) (1,264) 73 (59)(2,558)
Other Income Included in EBITDA (13)3 2 (1)15 12 (6)(20) (14) (32)(16)
AFUDC Exp 45 25 14 (11)(30) 199 128 101 (27) (98)262
Depreciation & Amortization (776) (796) (786) 10 (10) (4,657) (4,705) (4,593) 113 64 (9,564)
Interest & Other Financial Income (390) (380) (364) 16 26 (2,309) (2,279) (2,214) 65 95 (4,558)
Exceptional Items 0 0 0 0 0 0 0 0 0 0 0
Pre-tax Income 2,287 3,241 3,159 (82) 873 4,985 4,843 3,991 (852) (994) 17,203
Taxes (1,091) (1,282) (1,258) 24 (168) 44 (1,915) (1,567) 348 (1,611) (6,804)
Total Net Incomes 1,196 1,959 1,901 (58) 705 5,029 2,928 2,424 (504) (2,605) 10,399
(O&M+M&S)/Revenues excl PW 29.3% 25.8% 26.8% 1.0% -2.5% 42.7% 41.3% 43.7% 2.4% 1.0% 35.2%
EBITDA(IFRS)/Revenues 68.9% 72.2% 71.1% -1.1% 2.3% 55.1% 55.5% 53.2% -2.4% -1.9% 62.0%
EBIT(IFRS)/Revenues 53.4% 59.2% 58.1% -1.1% 4.8% 33.6% 33.4% 30.6% -2.9% -3.1% 43.1%
Effective Tax Rate 47.7% 39.6% 39.8% 0.3% -7.9% -0.9% 39.6% 39.3% -0.3% 40.1% 39.6%
Net Income/Revenues 23.9% 32.0% 31.4% -0.7% 7.5% 23.2% 13.8% 11.9% -1.8% -11.2% 20.6%
EBITDA - Pre-M&S 3.8 4.9 4.7 (0.1) 1.0 14.9 14.4 13.3 (1.1) (1.5)36.4
EBIT - Pre-M&S 3.0 4.1 3.9 (0.1) 1.0 10.2 9.7 8.7 (1.0) (1.5)26.9
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 53 of 133
Utility Division Variance Meeting54I
($$ in '000)Budget vs Actual Comment
Revenue (56) Net Production 1,872MG (54) MG under plan of 1,926MG
Personnel Expense (23) Payroll ($27k) over: Vacancy savings on plan, Overtime ($15k), Capex alloc ($9k) lower.
Benefits $4k under: Medical $26k, Fringe Clearing ($15k), Pension/PEBOP ($4k), Taxes ($5k)
Energy Expense 8 Lower volume
Chemical Expense (9) Sodium Hypo, well cleaning chemical timing, higher Phosphate feeds for Iron & Manganese
Subcontractor Exp (15) Subcontractors ($15k) over - Temps ($11k), WQ Testing bill timing $9k, ebiling invoice
catchup ($14k); CC&B printing & postage on plan.
Other Expenses (28) ($22k) Material PS Receiver error, will reverse in June; 50650 $5k ID Ground Water Approp.
timing, $8k SG&A L3 cuts; 50655 ($11k) landscaping invoice timing, ($4k) ACHD p-card accrual.
Operating & Maintenance Costs (68)
M&S Fees 27
Water Purchased Expense (0)
Write-off Expense (16) Primary bad debt CSR on STD month of June. Lower collections, higher leak adj's & auto-
writeoffs.
General Taxes 16 Property Tax expense $16k lower per consultant's estimate, levy rate known in Nov.
PW, WO, and General Taxes (0)
Other Income Included in EBITDA (1)
AFUDC Exp (11) Brain Water bore successful, but project/AFUDC delayed
EBITDA (109)
Provision -
Depreciation Expense 10 Depr. lower - 34050 IT Software group fully depreciated, variance to continue
Amortization Expense 0
Depreciation & Amortization 10
EBIT (98)
Interest & Other Financial Income 16 Interest Exp. Lower
Exceptional Items -
Pre-tax Income (82)
Taxes 24
Total Net Incomes (58)
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 54 of 133
Utility Division Variance Meeting55I
Weather delays, contractor availability
Under (Over)
Blankets -Services timing $630k
Developer Extensions - no control over development work $601k
Briarhill Booster Upgrade - timing $292k
Marden Filter PLC $261k
Agency Related Main Replacements – delays/changes $250k
IMAP water rights $224k
Brian Water – timing, contractor to start July $214k
Boise River Intake – timing $178k
TOTAL $2.7M
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 55 of 133
Utility Division Variance Meeting56I
Operating & Maintenance Costs (1,199) (1,180) (1,169) 11 30 (8,280) (8,052) (8,104) (52) 177 (11,762)
M&S Fees (397) (428) (385) 43 12 (3,694) (3,430) (3,315) 115 379 (5,121)
PW, WO, and General Taxes (179) (197) (186) 11 (8)(1,559) (1,728) (1,638) 90 (79)(2,558)
Other Income Included in EBITDA 1 2 (2) (4) (3)18 (3)(22) (18) (39)(16)
AFUDC Exp 8 24 21 (3)13 237 175 141 (34) (96)262
Depreciation & Amortization (778) (805) (771) 34 8 (6,213) (6,311) (6,139) 173 74 (9,564)
Interest & Other Financial Income (393) (380) (362) 18 31 (3,095) (3,038) (2,946) 92 149 (4,558)
Exceptional Items 0 0 0 0 0 0 0 0 0 0 0
Pre-tax Income 4,159 4,464 4,444 (20) 285 13,756 14,040 13,272 (768) (484) 17,203
Taxes (1,638) (1,765) (1,754) 12 (115) (3,393) (5,553) (5,217) 336 (1,824) (6,804)
Total Net Incomes 2,521 2,698 2,690 (8)170 10,363 8,487 8,055 (432) (2,308) 10,399
(O&M+M&S)/Revenues excl PW 23.1% 22.2% 21.9% -0.4% -1.2% 34.4% 33.1% 33.9% 0.8% -0.5% 35.2%
EBITDA(IFRS)/Revenues 75.1% 76.0% 76.4% 0.4% 1.3% 63.5% 64.2% 63.3% -0.9% -0.1% 62.0%
EBIT(IFRS)/Revenues 64.1% 65.2% 65.8% 0.6% 1.7% 46.4% 46.9% 46.0% -0.9% -0.4% 43.1%
Effective Tax Rate 39.4% 39.6% 39.5% -0.1% 0.1% 24.7% 39.6% 39.3% -0.2% 14.6% 39.6%
Net Income/Revenues 35.5% 36.3% 36.9% 0.5% 1.3% 28.5% 23.3% 22.8% -0.5% -5.7% 20.6%
EBITDA - Pre-M&S 5.7 6.1 6.0 (0.1) 0.2 26.8 26.8 25.7 (1.1) (1.1) 36.4
EBIT - Pre-M&S 4.9 5.3 5.2 (0.1) 0.2 20.5 20.5 19.5 (1.0) (1.0) 26.9
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 56 of 133
Utility Division Variance Meeting57I
($$ in '000)Budget vs Actual Comment
Revenue (129) Net Production (66) MG under plan
Personnel Expense 20
Payroll $10k under: Vacancies, Capex alloc ($10k) higher, Overtime ($5k) over callouts
and CS billing catchup. Benefits $10k: Fringe clearing $10k lower, WC $2k lower,
Pension/PEBOP ($4k), Medical ($20k), $1.5k Service awards to non-recoverable
Energy Expense 8 Lower volume
Chemical Expense (24) Lower volume but higher Phosphate usage which we know was under planned. Salt
over as well. Timing of purchases of Sodium Hypo
Subcontractor Exp (23) $12k over in Temps (Meter reading/CS); $15k over WQ Testing - timing; ($3k) under
CCB postage & billing
Other Expenses 30
VA $19k proceeds from sales; 50300 Materials $3k under; 50650 Office Costs $14k -
telephone $6k under - Avaya refund double payments, training/travel/lincenses $6k
lower - Asbestos training timing; Other ($7k) higher - landscaping backflow testing
and repairs.
Operating & Maintenance Costs 11
M&S Fees 43
Water Purchased Expense 0
Write-off Expense (6) Higher leak adj. and write-offs
General Taxes 16 Property Tax expense $16k lower per consultant's estimate, levy rate known in Nov.
PW, WO, and General Taxes 11
Other Income Included in EBITDA (4) Non-recoverable costs - Boise Chamber annual dues
AFUDC Exp (3) Brain Water bore successful, project was delayed
EBITDA (71)
Provision -
Depreciation Expense 34 Depr. lower - 34050 IT Software group fully depreciated, variance to continue
Amortization Expense 0
Depreciation & Amortization 34
EBIT (37)
Interest & Other Financial Income 18 Interest Exp. Lower
Exceptional Items -
Pre-tax Income (20)
Taxes 12
Total Net Incomes (8)
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 57 of 133
Utility Division Variance Meeting58I
Weather delays, contractor availability
Under (Over)
Developer Extensions - no control over development work $1322k
Blankets -Services timing $491k
Brian Water – timing, contractor to start July $451k
IMAP water rights $322k
Marden Filter PLC $262k
Briarhill Booster Upgrade - timing $226k
Agency Related Main Replacements – delays/changes $201k
Boise River Intake – timing $147k
TOTAL $3.4M
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 58 of 133
SeptemberSeptemberSeptember
Actuals Budget Actuals -vs- -vs-Actuals Budget Actuals -vs- -vs-Budget
-in Thousands US $-Final Final Final Final Final Final Final
FY16 FY17 FY17 -Budget--2016-FY16 FY17 FY17 -Budget--2016-FY17
Revenue 5,145 5,762 5,379 (384) 233 41,487 42,190 40,672 (1,517) (815)50,520
Operating & Maintenance Costs (964) (987) (1,058) (71) (94) (9,244) (9,039) (9,161) (122) 83 (11,762)
M&S Fees (404) (430) (523) (93) (119) (4,098) (3,860) (3,838) 22 260 (5,121)
PW, WO, and General Taxes (183) (199) (196)3 (14) (1,742) (1,927) (1,834) 93 (92)(2,558)
Other Income Included in EBITDA 4 (3)1 3 (4)22 (6)(21) (15) (43)(16)
AFUDC Exp 13 23 16 (8)3 250 199 157 (42) (93)262
EBITDA 3,612 4,168 3,618 (549)6 26,676 27,557 25,975 (1,582) (701)31,325
Depreciation & Amortization (781) (809) (826) (18) (45) (6,994) (7,120) (6,965) 155 29 (9,564)
EBIT 2,831 3,359 2,792 (567) (39) 19,682 20,437 19,010 (1,427) (672)21,761
Interest & Other Financial Income (390) (380) (365) 15 25 (3,485) (3,418) (3,311) 107 173 (4,558)
Exceptional Items 0 0 0 0 0 0 0 0 0 0 0
Pre-tax Income 2,441 2,979 2,427 (552) (14) 16,197 17,019 15,699 (1,320) (498) 17,203
Taxes (1,016) (1,178) (1,000) 178 16 (4,409) (6,731) (6,217) 514 (1,808) (6,804)
Total Net Incomes 1,425 1,801 1,427 (374)2 11,788 10,288 9,482 (806) (2,306) 10,399
(O&M+M&S)/Revenues excl PW 27.6% 25.5% 30.5% 5.0% 2.9% 33.6% 32.0% 33.5% 1.4% -0.1% 35.2%
EBITDA(IFRS)/Revenues 70.2% 72.3% 67.3% -5.1% -2.9% 64.3% 65.3% 63.9% -1.5% -0.4% 62.0%
EBIT(IFRS)/Revenues 55.0% 58.3% 51.9% -6.4% -3.1% 47.4% 48.4% 46.7% -1.7% -0.7% 43.1%
Effective Tax Rate 41.6% 39.6% 41.2% 1.7% -0.4% 27.2% 39.6% 39.6% 0.1% 12.4% 39.6%
Net Income/Revenues 27.7% 31.3% 26.5% -4.7% -1.2% 28.4% 24.4% 23.3% -1.1% -5.1% 20.6%
EBITDA - Pre-M&S 4.0 4.6 4.1 (0.5) 0.1 30.8 31.4 29.8 (1.6) (1.0) 36.4
EBIT - Pre-M&S 3.2 3.8 3.3 (0.5) 0.1 23.8 24.3 22.8 (1.4) (0.9) 26.9
Year To Date(September)
Year To Date
(September)
Utility Division Variance Meeting59I
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 59 of 133
Utility Division Variance Meeting60I
($$ in '000)Budget vs Actual Comment
Revenue (384) Water Sold (157MG) below plan
Personnel Expense (36)
Payroll $27k under: Vacancies $14k (CSR, Comm Mgr, Proj Eng, GIS Tech), Capex alloc $13k
higher, Overtime $2k lower. Benefits ($64k) over: Fringe clearing $36k higher,
Pension/PEBOP ($94k), Medical ($7k), Other Benefits $3k lower - Service awards in non-
recoverable.
Energy Expense (2)
Chemical Expense (13)
Higher Phosphate usage which we know was under-planned. Working with AE to include
cost for chemicals included in decisions which facilties to run. Maintaining chlorine
residuals above 0.8 system wide requires more Salt & Sodium Hypo use.
Subcontractor Exp (6) Temps - Meter reading/CS ($7k) over plan; Sensus AMI invoice timing $3k, CCB postage &
billing ($2k) higher
Other Expenses (13)
Timing - 50300 Materials ($4k) over timing; VA ($3k) over; telephone ($3k) over;
Cityworks $4k under license timing; SUEZ Web marketing campaign timing ($16k), timing
of bill insert & media campaign costs $8k
Operating & Maintenance Costs (71)
M&S Fees (93)
Water Purchased Expense -
Write-off Expense (14) Higher leak adj. and write-offs
General Taxes 16 Property Tax expense $16k lower per consultant's estimate, levy rate known in Nov.
PW, WO, and General Taxes 3
Other Income Included in EBITDA 3 Non-recoverable costs
AFUDC Exp (8) Brain Water project timing
EBITDA (549)
Provision -
Depreciation Expense (18) Depr. lower - 34050 IT Software group re-depreciating due to AE correction
Amortization Expense 0
Depreciation & Amortization (18)
EBIT (567)
Interest & Other Financial Income 15 Interest Exp. Lower
Exceptional Items -
Pre-tax Income (552)
Taxes 178
Total Net Incomes (374)
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 60 of 133
Utility Division Variance Meeting61I
Developer Deposits, Weather & Invoicing Delays, Contractor availability
Under (Over)
Developer Extensions - no control over development work $1M net
Hidden Valley Booster – project changed eliminate booster station $391k
Redwood Creek Well & Pipeline – on hold, NW Water supply study $270k
Agency Related Main Replacements – delays/changes $375k
Brian Water – timing, contractor to start July $251k
IMAP water rights $289k
Marden Filter PLC $262k
Briarhill Booster Upgrade - timing $125k
Boise River Intake – timing $147k
TOTAL $3.1M SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 61 of 133
Utility Division Variance Meeting62I
Operating & Maintenance Costs (907) (928) (1,009) (81) (101) (10,151) (9,966) (10,170) (204) (19)(11,762)
M&S Fees (467) (411) (424) (12) 44 (4,565) (4,271) (4,261) 10 304 (5,121)
PW, WO, and General Taxes (184) (201) (200)2 (15) (1,926) (2,128) (2,034) 94 (108)(2,558)
Other Income Included in EBITDA 5 1 (3)(4) (7)27 (5)(24) (19) (50)(16)
AFUDC Exp 22 24 17 (7)(5)272 223 174 (49) (98)262
Depreciation & Amortization (782) (811) (830) (19) (48) (7,776) (7,931) (7,796) 136 (19)(9,564)
Interest & Other Financial Income (377) (380) (365)15 13 (3,862) (3,798) (3,676) 122 186 (4,558)
Exceptional Items 0 0 0 0 0 0 0 0 0 0 0
Pre-tax Income 821 619 329 (291) (492) 17,018 17,638 16,027 (1,611) (991) 17,203
Taxes (264) (245) (82) 163 182 (4,673) (6,976) (6,299) 677 (1,625) (6,804)
Total Net Incomes 557 374 247 (127) (310) 12,345 10,662 9,729 (934) (2,616) 10,399
(O&M+M&S)/Revenues excl PW 41.3% 42.9% 48.7% 5.8% 7.4% 34.2% 32.8% 34.5% 1.7% 0.4% 35.2%
EBITDA(IFRS)/Revenues 56.4% 54.4% 48.5% -5.9% -7.9% 63.7% 64.5% 62.8% -1.8% -0.9% 62.0%
EBIT(IFRS)/Revenues 34.1% 30.0% 22.1% -8.0% -12.0% 46.4% 47.1% 45.0% -2.1% -1.4% 43.1%
Effective Tax Rate 32.2% 39.6% 24.9% -14.7% -7.3% 27.5% 39.6% 39.3% -0.3% 11.8% 39.6%
Net Income/Revenues 15.9% 11.3% 7.9% -3.4% -8.0% 27.4% 23.4% 22.2% -1.2% -5.2% 20.6%
EBITDA - Pre-M&S 2.4 2.2 1.9 (0.3) (0.5) 33.2 33.6 31.8 (1.9) (1.5) 36.4
EBIT - Pre-M&S 1.7 1.4 1.1 (0.3) (0.5) 25.4 25.7 24.0 (1.7) (1.5) 26.9
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 62 of 133
Utility Division Variance Meeting63I
($$ in '000)Budget vs Actual Comment
Revenue (184) Water Sold (35MG) below plan, true-up carryover from prior month, billing adj's.
Personnel Expense (29)
Payroll ($9k) over: Vacancies below plan, opex positions being filled, overlap for Mgr.
succession, Capex alloc lower, Opex Overtime on plan. Benefits ($20k) over:
Pension/PEBOP ($15k), Medical ($10k), WC $3k under, Other Benefits $3k lower - Service
awards moved to non-recoverable.
Energy Expense 4
Chemical Expense (8) Higher Phosphate usage which we know was under-planned and higher Sodium Hypo -
two wells converted from chlorine generation to Hypo.
Subcontractor Exp 5 CCB postage & billing $3k lower
Other Expenses (54) Timing - 50650 AEE ($58k) annual suppost costs budgeted in Nov.
Operating & Maintenance Costs (81)
M&S Fees (12)
Water Purchased Expense (0)
Write-off Expense (15) Higher leak adj. and write-offs
General Taxes 16 Property Tax expense $16k lower per consultant's estimate, levy rate known in Nov.
PW, WO, and General Taxes 2
Other Income Included in EBITDA (4) Non-recoverable costs
AFUDC Exp (7) Brain Water project timing
EBITDA (287)
Provision -
Depreciation Expense (20) Depr. lower - 34050 IT Software group re-depreciating due to AE correction
Amortization Expense 0
Depreciation & Amortization (19)
EBIT (306)
Interest & Other Financial Income 15 Interest Exp. Lower
Exceptional Items -
Pre-tax Income (291)
Taxes 163
Total Net Incomes (127)
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 63 of 133
Utility Division Variance Meeting64I
Developer Deposits, Weather & Invoicing Delays, Contractor availability
Under (Over)
Developer Extensions - no control over development work $804k
Hidden Valley Booster – project changed eliminate booster station $391k
Redwood Creek Well & Pipeline – on hold, NW Water supply study $360k
Brian Water – timing $358k
Agency Related Main Replacements – delays/changes $253k
IMAP water rights $289k
Marden Filter PLC $240k
Boise River Intake – timing $147k
Briarhill Booster Upgrade - timing $110k
TOTAL $2.9M SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 64 of 133
Utility Division Variance Meeting65I
Operating & Maintenance Costs (898) (963) (947) 16 (49) (11,049) (10,929) (11,117) (188) (68)(11,762)
M&S Fees (415) (420) (327) 92 88 (4,980) (4,691) (4,589) 102 392 (5,121)
PW, WO, and General Taxes (206) (205) (197)8 9 (2,132) (2,334) (2,231) 102 (99)(2,558)
Other Income Included in EBITDA 20 2 (3) (5)(23) 47 (3)(27) (24) (73)(16)
AFUDC Exp (25) 21 23 2 48 247 244 197 (47) (50)262
Depreciation & Amortization (781) (815) (837) (23) (56) (8,557) (8,746) (8,633) 113 (75)(9,564)
Interest & Other Financial Income (338) (380) (361) 18 (24) (4,200) (4,178) (4,037) 141 163 (4,558)
Exceptional Items 0 0 0 0 0 0 0 0 0 0 0
Pre-tax Income (278) (303) (144) 160 135 16,740 17,335 15,884 (1,451) (856) 17,203
Taxes 55 120 (379) (499) (434) (4,618) (6,856) (6,678) 178 (2,060) (6,804)
Total Net Incomes (223) (183) (523) (339) (299) 12,121 10,479 9,206 (1,273) (2,915) 10,399
(O&M+M&S)/Revenues excl PW 60.8% 61.4% 55.2% -6.2% -5.6% 35.4% 34.2% 35.6% 1.4% 0.2% 35.2%
EBITDA(IFRS)/Revenues 35.5% 36.3% 42.1% 5.8% 6.6% 62.3% 63.1% 61.6% -1.4% -0.6% 62.0%
EBIT(IFRS)/Revenues 2.5% 3.1% 8.7% 5.6% 6.2% 44.2% 44.8% 43.0% -1.8% -1.2% 43.1%
Effective Tax Rate 19.8% 39.5% -264.1% -303.7% -283.9% 27.6% 39.6% 42.0% 2.5% 14.5% 39.6%
Net Income/Revenues -9.4% -7.5% -20.9% -13.4% -11.4% 25.6% 21.8% 19.9% -2.0% -5.7% 20.6%
EBITDA - Pre-M&S 1.3 1.3 1.4 0.1 0.1 34.5 34.9 33.1 (1.8) (1.3) 36.4
EBIT - Pre-M&S 0.5 0.5 0.5 0.0 0.1 25.9 26.2 24.5 (1.7) (1.4) 26.9
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 65 of 133
Utility Division Variance Meeting66I
($$ in '000)Budget vs Actual Comment
Revenue 51 Water Sold 24MG above plan
Personnel Expense (1)
Payroll $34k under: Vacancies, higher capitalization. Benefits ($35k) over: Fringe
Clearing $24k higher, Pension/PEBOP ($15k) over, Medical ($63k), WC $18k under, Other
Benefits $1k lower - Service awards moved to non-recoverable.
Energy Expense (6)
Chemical Expense (5) Higher Phosphate usage which was under-planned and higher Sodium Hypo - two wells
converted from chlorine generation to Hypo.
Subcontractor Exp (17) Temporary Employees ($8k), Field contractors timing of generator maint/testing &
digline locations ($6k) over plan, CCB postage/billing/ebills ($3k) over
Other Expenses 44 Timing - 50650 AEE timing $58k annual suppost costs budgeted in Nov., billed in Oct.
IPUC Regulatory fees ($10k) higher. Other timing $4k
Operating & Maintenance Costs 16
M&S Fees 92
Water Purchased Expense -
Write-off Expense (6) Collections under plan
General Taxes 14 Property Tax expense $14k lower per consultant's estimate, levy rate known in Nov. $60k
lower (adj in Dec)
PW, WO, and General Taxes 8
Other Income Included in EBITDA (5) Non-recoverable costs
AFUDC Exp 2
EBITDA 164
Provision -
Depreciation Expense (23) Depr. lower - 34050 IT Software group re-depreciating due to AEE IT Software correction
Amortization Expense 0
Depreciation & Amortization (23)
EBIT 141
Interest & Other Financial Income 18 Interest Exp. Lower
Exceptional Items -
Pre-tax Income 160
Taxes (499)
Total Net Incomes (339)
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 66 of 133
Utility Division Variance Meeting67I
Developer Deposits, Weather & Invoicing Delays, Contractor availability
Under (Over)
Water rights/supply $1.2M
Developer Extensions - no control over development work $704k
Hidden Valley Booster - project changed eliminate booster station $391k
Brian Water - timing $358k
Agency Related Main Replacements D700 delays $214k
TOTAL $2.9M
Expect to end year on plan, several main projects from 2018 were moved forward to
offset water right that will push to 2018
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 67 of 133
Utility Division Variance Meeting68I
Operating & Maintenance Costs (871) (833) (830)3 41 (11,920) (11,762) (11,947) (185) (27)
M&S Fees (471) (430) (487) (57) (16) (5,451) (5,121) (5,076) 45 376
PW, WO, and General Taxes (240) (225) (211) 14 29 (2,373) (2,558) (2,442) 116 (70)
Other Income Included in EBITDA (105) (13) (22)(9)83 (59) (16) (49) (33) 10
AFUDC Exp (1)18 16 (2)16 246 262 213 (49) (34)
EBITDA 770 1,066 1,044 (22) 275 30,266 31,325 29,598 (1,727) (668)
Depreciation & Amortization (936) (818) (838) (19) 98 (9,493) (9,564) (9,470) 94 23
EBIT (166) 248 207 (41) 373 20,773 21,761 20,127 (1,633) (645)
Interest & Other Financial Income (369) (380) (346) 34 22 (4,568) (4,558) (4,383) 174 185
Exceptional Items 0 0 0 0 0 0 0 0 0 0
Pre-tax Income (535) (132) (140)(8)396 16,204 17,203 15,744 (1,459) (460)
Taxes 558 52 131 79 (427) (4,061) (6,804) (6,547) 257 (2,486)
Total Net Incomes 22 (80)(9)71 (31) 12,144 10,399 9,197 (1,202) (2,946)
(O&M+M&S)/Revenues excl PW 60.5% 54.3% 55.6% 1.3% -4.9% 36.6% 35.2% 36.6% 1.4% 0.0%
EBITDA(IFRS)/Revenues 31.3% 41.8% 40.5% -1.3% 9.2% 60.7% 62.0% 60.5% -1.5% -0.2%
EBIT(IFRS)/Revenues -6.8% 9.7% 8.0% -1.7% 14.8% 41.7% 43.1% 41.2% -1.9% -0.5%
Effective Tax Rate 104.2% 39.6% 93.8% 54.3% -10.4% 25.1% 39.6% 41.6% 2.0% 16.5%
Net Income/Revenues 0.9% -3.1% -0.3% 2.8% -1.2% 24.4% 20.6% 18.8% -1.8% -5.6%
EBITDA - Pre-M&S 1.2 1.5 1.5 0.0 0.3 35.7 36.4 34.7 (1.8) (1.0)
EBIT - Pre-M&S 0.3 0.7 0.7 0.0 0.4 26.2 26.9 25.2 (1.7) (1.0)SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 68 of 133
Utility Division Variance Meeting69I
($$ in '000)Budget vs Actual Comment
Revenue 29 Water Sold 24MG above plan
Personnel Expense 14
Payroll $50k under: Vacancies, capex alloc., Vacation accrual adj $39k, Overtime ($8k).
Benefits ($36k) over: Fringe Clearing $28k higher, Pension/PEBOP ($14k) over, Medical
($43k), Other ($7k)
Energy Expense (7) Volume related
Chemical Expense (7) Phosphate usage was under-planned and higher Sodium Hypo - two wells converted
from chlorine generation to Hypo.
Subcontractor Exp (7) Temporary Employees ($10k), CCB postage/billing/ebills $3k under
Other Expenses 11 Landscape timing - paid previous month
Operating & Maintenance Costs 3
M&S Fees (57)
Water Purchased Expense (0)
Write-off Expense (5) Collections under plan
General Taxes 18 Property Tax - lower levy rate
PW, WO, and General Taxes 14
Other Income Included in EBITDA (9) Non-recoverable travel costs
AFUDC Exp (2)
EBITDA (22)
Provision -
Depreciation Expense (19) Depr. lower - 34050 IT Software group re-depreciating due to AEE IT Software correction
Amortization Expense 0
Depreciation & Amortization (19)
EBIT (41)
Interest & Other Financial Income 34 Interest Exp. lower
Exceptional Items -
Pre-tax Income (8)
Taxes 79
Total Net Incomes 71
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 69 of 133
Utility Division Variance Meeting70I
($$ in '000)Budget vs Actual Comment
Revenue (1,621) Water Sold (704MG) under plan
Personnel Expense (104)
Payroll $91k favorable: Vacancies over budget, higher capex & IU alloc, Vacation accrual adj. $39k,
Deferred Bonus $28k, OT ($36k) freeze/callouts. Benefits ($195k) unfavorable: Fringe $97k
favorable, Pension/PEBOP ($173k), Medical & LTD ($174k) higher claims, 401k ($18k), WC $25k
Energy Expense 59 Volume related, lowest cost source was Marden down for 6 month upgrade, offset savings
achieved through AquaAdvanced Energy
Chemical Expense (49) Phosphate underbudgeted, Salt & Hypo use up, higher feed rates for Caustic Soda & Polymer due
to water quality - corrosion control. AEE does not currently factor in chemicals.
Subcontractor Exp (88) ($100k) Temporary help. Billing & postage $18k under, ebilling ($7k) over
Other Expenses (3) Favorable variances in training/travel, VA, Sludge, Comms. offset snow removal/maint, IPUC fees
Operating & Maintenance Costs (185)
M&S Fees 45
Water Purchased Expense (1)
Write-off Expense (80) Budget too conservative. Lower collections, higher leak adjs. Misc FH billings ($11k) write-off.
General Taxes 197 Property Tax expense lower levy rate & assessment
PW, WO, and General Taxes 116
Other Income Included in EBITDA (33) ($20k) Fountain donation, non-recoverable costs
AFUDC Exp (49) Brain Water project delay
EBITDA (1,727)
Provision -
Depreciation Expense 92 34050 IT Software group was fully depreciated, Depr. reinititated Sept. due to AEE correction
Amortization Expense 2
Depreciation & Amortization 94
EBIT (1,633)
Interest & Other Financial Income 174 Interest Exp. under plan
Exceptional Items -
Pre-tax Income (1,459)
Taxes 257
Total Net Incomes (1,202)
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 70 of 133
Utility Division Variance Meeting71I
Developer Deposits, Weather & Invoicing Delays, Contractor availability
Under (Over)
Blankets –predominantly more Services planned, agency required $220k
Mains -favorable weather, more paving completed $100k
Developer Extensions - no control over development work $95k
Raptor Pump – received early $50k
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 71 of 133
Utility Division Variance Meeting72I
Operating & Maintenance Costs (1,036) (878) (995)(117) 41 (1,036) (878) (995) (117) 41 (11,776)
M&S Fees (426) (386) (458) (72) (31) (426) (386) (458) (72) (31)(4,691)
PW, WO, and General Taxes (303) (326) (324)2 (21) (303) (326) (324)2 (21)(2,550)
Other Income Included in EBITDA (5)(28) (30)(2)(25)(5)(28) (30)(2)(25)(65)
AFUDC Exp 13 21 20 (1)8 13 21 20 (1)8 413
Depreciation & Amortization (758) (854) (843) 10 (85) (758) (854) (843) 10 (85)(10,404)
Interest & Other Financial Income (373) (379) (350)29 23 (373) (379) (350) 29 23 (4,554)
Exceptional Items 0 0 0 0 0 0 0 0 0 0 0
Pre-tax Income (316) (319) (606) (287) (291) (316) (319) (606) (287) (291) 16,142
Taxes 129 83 167 84 38 129 83 167 84 38 (4,007)
Total Net Incomes (187) (236) (439) (204) (253) (187) (236) (439) (204) (253) 12,135
(O&M+M&S)/Revenues excl PW 64.4% 57.9% 70.9% 13.0% 6.5% 64.4% 57.9% 70.9% 13.0% 6.5% 34.9%
EBITDA(IFRS)/Revenues 31.7% 36.4% 24.7% -11.7% -7.0% 31.7% 36.4% 24.7% -11.7% -7.0% 62.5%
EBIT(IFRS)/Revenues 2.2% 2.4% -10.8% -13.2% -13.0% 2.2% 2.4% -10.8% -13.2% -13.0% 41.6%
Effective Tax Rate 40.8% 26.1% 27.5% 1.5% -13.3% 40.8% 26.1% 27.5% 1.5% -13.3% 24.8%
Net Income/Revenues -7.3% -9.4% -18.5% -9.1% -11.3% -7.3% -9.4% -18.5% -9.1% -11.3% 24.4%
EBITDA - Pre-M&S 1.2 1.3 1.0 (0.3) (0.2) 1.2 1.3 1.0 (0.3) (0.2)35.8
EBIT - Pre-M&S 0.5 0.4 0.2 (0.2) (0.3) 0.5 0.4 0.2 (0.2) (0.3)25.4
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 72 of 133
Utility Division Variance Meeting73I

($$ in '000)Budget Actuals Variance Comment
Revenue 2,510 2,374 (137) Water Sold below plan.
Personnel Expense 587 634 (47)
Payroll $18k under: Vacancies 7 (Comms Mgr., Admin., CSR, Control Sys Tech, 3
Meter Change Program Field & Office)
Benefits ($65k) over: Medical ($101k) higher HSA timing, WC & Other ($6k)
Energy Expense 138 145 (7) Volume related
Chemical Expense 6 14 (8) Salt, Pax, Hypo, Caustic Soda higher use & timing of purchases
Subcontractor Exp 48 62 (14) Temporary Employees ($8k), Derceto Azteca support ($4k)
Other Expenses 99 140 (41) 50655 ($4k) permits higher, landscaping/snow removal ($6k), 50650 ($28k) over
timing of NAWC Dues budgeted in Feb.
Operating & Maintenance Costs 878 995 (117)
M&S Fees 386 458 (72)
Water Purchased Expense 120 118 2
Write-off Expense 24 32 (9) Collections under plan
General Taxes 182 173 8 Property Tax
PW, WO, and General Taxes 326 324 2
Other Income Included in EBITDA 28 30 (2)
AFUDC Exp (21) (20) (1)
EBITDA 914 587 (327)
Provision - - -
Depreciation Expense 816 806 10 Capex plan changes
Amortization Expense 38 38 (0)
Depreciation & Amortization 854 843 10
EBIT 60 (256) (316)
Interest & Other Financial Income 379 350 29 Interest Exp. lower
Exceptional Items - - -
Pre-tax Income (319) (606) (287)
Taxes (83) (167) 84
Total Net Incomes (236) (439) (204)
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 73 of 133
Utility Division Variance Meeting74I
Shipment delays, invoicing/work delays - was expected to be completed in Dec 2017
Under (Over)
Developer Extensions - no control over development work $86k
Chlorination Equipment -carryover ($63k)
River Intake Bank Stabilization – carryover ($90k)
Meters – shipment delayed ($117k)
Services –Invoicing/work delayed ($120k)
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 74 of 133
Utility Division Variance Meeting75I
Operating & Maintenance Costs (819) (883) (773)110 45 (1,855) (1,761) (1,768)(7)87 (11,776)
M&S Fees (385) (371) (379)(8)6 (812) (757) (837) (80) (26)(4,691)
PW, WO, and General Taxes (194) (205) (190) 15 4 (498) (531) (514) 17 (16)(2,550)
Other Income Included in EBITDA (0) (4)2 6 2 (5)(32) (28)4 (24)(65)
AFUDC Exp 20 21 27 7 7 33 42 48 6 15 413
Depreciation & Amortization (755) (853) (846)7 (91) (1,513) (1,707) (1,689) 17 (176)(10,240)
Interest & Other Financial Income (368) (312) (366)(54)2 (742) (641) (716) (75) 26 (3,763)
Exceptional Items 0 0 0 0 0 0 0 0 0 0 0
Pre-tax Income (366) (246) (201) 45 165 (682) (467) (808) (340) (125) 13,932
Taxes 149 70 19 (51) (130) 278 134 186 52 (92) (3,695)
Total Net Incomes (217) (176) (182)(6)35 (404) (334) (622) (288) (217) 10,238
(O&M+M&S)/Revenues excl PW 62.0% 58.2% 54.0% -4.2% -8.0% 63.3% 57.4% 62.3% 4.9% -1.0% 37.4%
EBITDA(IFRS)/Revenues 35.4% 38.9% 43.5% 4.6% 8.0% 33.4% 38.2% 34.0% -4.2% 0.6% 59.9%
EBIT(IFRS)/Revenues 0.1% 2.8% 7.1% 4.3% 7.0% 1.3% 3.5% -1.9% -5.5% -3.2% 38.0%
Effective Tax Rate 40.6% 28.5% 9.4% -19.1% -31.3% 40.7% 28.6% 23.0% -5.6% -17.7% 26.5%
Net Income/Revenues -10.2% -7.4% -7.8% -0.4% 2.3% -8.6% -6.8% -13.2% -6.4% -4.6% 22.0%
EBITDA - Pre-M&S 1.1 1.3 1.4 0.1 0.2 2.4 2.6 2.4 (0.2) 0.1 32.6
EBIT - Pre-M&S 0.4 0.4 0.5 0.1 0.2 0.9 0.9 0.7 (0.2) (0.1)22.4
Division EBIT 0.3 0.3 0.4 0.1 0.1 0.7 0.8 0.5 (0.2) (0.2)21.3
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 75 of 133
Utility Division Variance Meeting76I

($$ in '000)Budget Actuals Variance Comment
Revenue 2,362 2,324 (38) Water Sold below plan. NWR adj. in unbilled should levelize variances.
Personnel Expense 541 477 64 Payroll $4k under: Vacancies in excess of budget
Benefits $69k under: Medical HSA timing $85k, Fringe ($20k) lower
Energy Expense 129 129 (0)
Chemical Expense 10 10 (1)
Subcontractor Exp 49 68 (20) Temporary Employees ($10k), Aux. Generator maint. timing ($10k)
Other Expenses 155 89 66
50655 $5k permits timing, 50650 $51k under timing - $28k over timing of NAWC
Dues budgeted in Feb., Mgr's Leadership Conf & Training timing $10k, ESRI GIS
Support $10k timing, Uniforms & Safety $6k - ArcFlash & CPR training timing.
Operating & Maintenance Costs 883 773 110
M&S Fees 371 379 (8)
Water Purchased Expense 2 0 2
Write-off Expense 21 16 5
General Taxes 182 173 8 Property Tax
PW, WO, and General Taxes 205 190 15
Other Income Included in EBITDA 4 (2) 6 Non-Recoverable - NAWC Dues lobbying portion timing
AFUDC Exp (21) (27) 7
EBITDA 919 1,011 92
Provision - - -
Depreciation Expense 815 808 7 Capex plan changes
Amortization Expense 38 38 (0)
Depreciation & Amortization 853 846 7
EBIT 66 165 99
Interest & Other Financial Income 312 366 (54) Interest Exp.
Exceptional Items - - -
Pre-tax Income (246) (201) 45
Taxes (70) (19) (51)
Total Net Incomes (176) (182) (6) SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 76 of 133
Utility Division Variance Meeting77I
Full Year
Capital Expenditures V1 Budget V1 Budget Actuals
in Thousands US $2018 2018 2018 $ %
Idaho 19,344 714 1,733 (1,019) -142.7%
Year To Date - February Variance
vs. Budget
●Comments on Large Projects –Variance, Progress & any other developments (scope
change, risks, etc.)
–Sunset Peak Tank $2.3M 2018 budget ($360k) over –timing, C18E501
●Comments on other variances -Under (Over)
–Contributions and Advances -Developer Extensions ($93k)-no control over development work, line
adjustment & CIAC to be booked
–Blankets ($209k) –New Services growth, Forbes 2018 #1 fastest growing city-3%, 2017 Meter/RF
shipments arrived late
–Other Projects ($380k) -timing carryover from 2017 work delays Valley Heights main, Hidden Valley PRV,
Raptor Pump replaced early
–Chlorination Equipment ($63k) -carryover from 2017 –shipment delay
–River Intake Bank Stabilization $89k -receivable from Micron
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 77 of 133
Utility Division Variance Meeting78I
Operating & Maintenance Costs (777) (937) (896)42 (119) (2,632) (2,698) (2,664) 34 (32)(11,776)
M&S Fees (454) (389) (393)(4)61 (1,265) (1,146) (1,230) (84) 35 (4,691)
PW, WO, and General Taxes (188) (203) (188) 15 0 (685) (734) (702) 32 (16)(2,550)
Other Income Included in EBITDA 0 (5)2 7 2 (5)(37) (27) 10 (22)(65)
AFUDC Exp 25 23 27 4 2 58 65 75 10 16 413
Depreciation & Amortization (759) (852) (846)7 (86) (2,272) (2,559) (2,535) 24 (263)(10,240)
Interest & Other Financial Income (369) (313) (282)32 88 (1,111) (954) (998) (43) 113 (3,763)
Exceptional Items 0 0 0 0 0 0 0 0 0 0 0
Pre-tax Income (13) (120) (20) 100 (7)(695) (587) (828) (240) (133) 13,932
Taxes 10 36 49 12 39 288 170 235 65 (53) (3,695)
Total Net Incomes (3)(84) 28 112 32 (408) (418) (593) (176) (186) 10,238
(O&M+M&S)/Revenues excl PW 53.0% 56.3% 54.4% -1.9% 1.4% 59.7% 57.0% 59.4% 2.4% -0.2% 37.4%
EBITDA(IFRS)/Revenues 44.5% 40.9% 43.3% 2.4% -1.1% 37.2% 39.1% 37.3% -1.8% 0.0% 59.9%
EBIT(IFRS)/Revenues 14.2% 7.6% 10.2% 2.7% -4.0% 5.8% 4.9% 2.3% -2.6% -3.4% 38.0%
Effective Tax Rate 75.4% 30.2% 238.9% 208.6% 163.5% 41.4% 28.9% 28.3% -0.6% -13.1% 26.5%
Net Income/Revenues -0.1% -3.3% 1.1% 4.4% 1.2% -5.6% -5.6% -8.2% -2.6% -2.5% 22.0%
EBITDA - Pre-M&S 1.6 1.4 1.5 0.1 (0.1) 4.0 4.1 3.9 (0.1) (0.0)32.6
EBIT - Pre-M&S 0.8 0.6 0.7 0.1 (0.2) 1.7 1.5 1.4 (0.1) (0.3)22.4
Division EBIT 0.7 0.5 0.6 0.1 (0.1) 1.3 1.2 1.1 (0.1) (0.2)21.3
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 78 of 133
Utility Division Variance Meeting79I
($$ in '000)Budget Actuals Variance Comment
Revenue 2,556 2,554 (2) Water Sold slightly below plan. NWR adj. in unbilled should levelize variances.
Personnel Expense 594 551 43
Payroll $30k under: Vacancies in excess of budgeted savings
Benefits $13k under: Fringe clearing $36k higher, Payroll taxes $18k lower,
Pension/PEBOP ($32k) over, 401k & other ($9k) over
Energy Expense 139 140 (2)
Chemical Expense 14 8 6 Timing
Subcontractor Exp 69 61 9
Timing & Temps - Generator Maint. $15k paid earlier, Sensus $7k AMI hosting fee,
Water testing ($10k). Temporary Employees ($11k) unbudgeted, eBilling &
printing costs $5k lower
Other Expenses 121 135 (13) Timing - Materials ($13k) over - CL reagent timing, flushing tools, gravel.
Uniforms & Safety ($5k) timing - ArcFlash & CPR training. VA $5k lower
Operating & Maintenance Costs 937 896 42
M&S Fees 389 393 (4)
Water Purchased Expense 5 2 3
Write-off Expense 17 12 4
General Taxes 182 173 8 Property Tax
PW, WO, and General Taxes 203 188 15
Other Income Included in EBITDA 5 (2) 7 Non-Recoverable lower
AFUDC Exp (23) (27) 4
EBITDA 1,046 1,107 61
Provision - - -
Depreciation Expense 815 808 7 Capex plan changed
Amortization Expense 38 38 (0)
Depreciation & Amortization 852 846 7
EBIT 193 261 68
Interest & Other Financial Income 313 282 32 Interest Exp. Lower
Exceptional Items - - -
Pre-tax Income (120) (20) 100
Taxes (36) (49) 12
Total Net Incomes (84) 28 112
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 79 of 133
Utility Division Variance Meeting80I
Full Year
Capital Expenditures V1 Budget V1 Budget Actuals
in Thousands US $2018 2018 2018 $ %
Idaho 19,344 1,864 3,563 (1,699) -91.1%
Year To Date - March Variance
vs. Budget
●Comments on Large Projects –Variance, Progress & any other developments (scope
change, risks, etc.)
–Sunset Peak Tank $2.3M 2018 budget. Mar ($422k) over –timing, pipe materials purchased early work
proceeding sooner, C18E501
●Comments on other variances -Under (Over)
–Contributions and Advances -Developer Extensions ($91k)-no control over development work, line
adjustment & CIAC to be booked
–Blankets ($453k) –New Services growth, Forbes 2018 #1 fastest growing city-3%, 2017 Meter/RF
shipments arrived late & purchased earlier than anticipated for 2018, $73k hydrant invoice carryover
–Other Projects ($375k) -timing carryover from 2017 work delays Valley Heights main, Hidden Valley PRV,
Raptor Pump replaced early
–Terrace Pressure zone ($307k) carryover pipeline bore delay
–Chlorination Equipment ($74k) -carryover from 2017 shipment delay
–River Intake Bank Stabilization $157k -Contribution from Micron
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 80 of 133
Utility Division Variance Meeting81I
Operating & Maintenance Costs (817) (979) (939) 40 (122) (3,449) (3,677) (3,603) 74 (154)(11,776)
M&S Fees (391) (385) (396) (11)(6)(1,656) (1,531) (1,626) (95) 30 (4,691)
PW, WO, and General Taxes (202) (201) (219) (18) (17) (887) (934) (920) 14 (34)(2,550)
Other Income Included in EBITDA (1) (1) (2) (0) (1) (6)(38) (29) 10 (23)(65)
AFUDC Exp 13 29 26 (3)13 72 94 101 6 29 413
Depreciation & Amortization (758) (852) (847)5 (89) (3,030) (3,411) (3,382) 29 (351)(10,240)
Interest & Other Financial Income (369) (312) (335) (23) 33 (1,479) (1,266) (1,333) (66) 147 (3,763)
Exceptional Items 0 0 0 0 0 0 0 0 0 0 0
Pre-tax Income 114 323 148 (175) 34 (582) (265) (680) (415) (99) 13,932
Taxes (42) (83) (36) 47 6 246 87 199 112 (47) (3,695)
Total Net Incomes 72 240 112 (128) 40 (336) (178) (481) (304) (146) 10,238
(O&M+M&S)/Revenues excl PW 49.6% 48.3% 50.6% 2.2% 1.0% 56.9% 54.4% 56.9% 2.4% 0.0% 37.4%
EBITDA(IFRS)/Revenues 47.0% 49.2% 46.5% -2.7% -0.5% 39.9% 42.0% 39.9% -2.1% 0.0% 59.9%
EBIT(IFRS)/Revenues 18.3% 21.0% 16.9% -4.1% -1.4% 9.1% 9.5% 6.5% -3.1% -2.7% 38.0%
Effective Tax Rate 36.6% 25.6% 24.1% -1.5% -12.5% 42.3% 32.9% 29.2% -3.7% -13.1% 26.5%
Net Income/Revenues 2.7% 7.9% 3.9% -4.0% 1.2% -3.4% -1.7% -4.8% -3.1% -1.4% 22.0%
EBITDA - Pre-M&S 1.6 1.9 1.7 (0.1) 0.1 5.6 5.9 5.7 (0.3) 0.1 32.6
EBIT - Pre-M&S 0.9 1.0 0.9 (0.1) 0.0 2.6 2.5 2.3 (0.3) (0.3)22.4
Division EBIT 0.8 0.9 0.8 (0.2) (0.0) 2.1 2.2 1.9 (0.3) (0.3)21.3
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 81 of 133
Utility Division Variance Meeting82I
($$ in '000)Budget Actuals Variance APRIL - Comment
Revenue 3,024 2,860 (164) Water Sold 94 MG below plan.
Personnel Expense 562 556 6
Payroll $2k over: 7 Opex vacancies in excess of budgeted savings offset by lower
labor transferred out - Flushing, valve & hydrant maint., well cleaning
Benefits $8k under: Fringe clearing ($5k) lower, Payroll taxes $24k lower,
Pension/PEBOP ($13k) over, 401k & other $2k under
Energy Expense 172 159 13 Lower production
Chemical Expense 18 27 (8) Timing well restoration
Subcontractor Exp 74 58 16
Timing & Temps - Scada Intellution ($19k) timing, Sensus $7k AMI hosting fee,
Water testing ($3k). Temporary Employees ($14k) unbudgeted, eBilling &
printing costs $6k lower. Misc maintenance ($9k) timing
Other Expenses 153 140 13
Largely Timing - Materials ($20k) over - CL reagent timing, flushing tools, gravel.
Uniforms & Safety ($3k) timing - uniforms. VA $10k lower. $19k conservation
devices timing, $11 advertising timing (IPTV, ID Rivers United, Social media)
Operating & Maintenance Costs 979 939 40
M&S Fees 385 396 (11)
Water Purchased Expense 0 1 (1)
Write-off Expense 19 44 (25) $7k extraordinary W/O - Shams Auto; lower collections due to staffing
General Taxes 182 173 8 Property Tax
PW, WO, and General Taxes 201 219 (18)
Other Income Included in EBITDA 1 2 (0) Non-Recoverable
AFUDC Exp (29) (26) (3)
EBITDA 1,487 1,330 (157)
Provision - - -
Depreciation Expense 815 810 4 Capex plan changed
Amortization Expense 38 37 1
Depreciation & Amortization 852 847 5
EBIT 635 483 (152)
Interest & Other Financial Income 312 335 (23) Interest Exp. Lower
Exceptional Items - - -
Pre-tax Income 323 148 (175)
Taxes 83 36 47
Total Net Incomes 240 112 (128)
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 82 of 133
Utility Division Variance Meeting83I
Full Year
Capital Expenditures V1 Budget V1 Budget Actuals
in Thousands US $2018 2018 2018 $ %
Idaho 15,476 4,247 4,174 73 1.7%
Year To Date - March Variance
vs. Budget
●Comments on Large Projects –Variance, Progress & any other developments (scope
change, risks, etc.)
–Sunset Peak Tank $2.3M 2018 budget. Apr ($149k) over –timing, pipe materials purchased early work
proceeding sooner, C18E501
●Comments on other variances -Under (Over)
–Contributions and Advances -Developer Extensions $631k –Contributions running well ahead of plan.
No control over development work, line adjustment & CIAC to be booked
–Blankets ($183k) –New Services growth, Forbes 2018 #1 fastest growing city-3%, 2017 Meter/RF
shipments arrived late & purchased earlier than anticipated for 2018, $73k hydrant invoice carryover
–Other Projects ($72k) -timing carryover from 2017 work delays Valley Heights main, Hidden Valley PRV,
Terrace Pressure zone $27k Project is complete and invoiced
–Chlorination Equipment ($74k) -carryover from 2017 shipment delay
–River Intake Bank Stabilization $155k -Contribution from Micron
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 83 of 133
Utility Division Variance Meeting84I
Operating & Maintenance Costs (1,178) (772) (1,195) (422) (16) (4,627) (4,449) (4,797) (348) (170)(11,776)
M&S Fees (469) (402) (376) 26 93 (2,125) (1,933) (2,002) (69) 123 (4,691)
PW, WO, and General Taxes (182) (204) (200)4 (18) (1,069) (1,138) (1,121) 17 (52)(2,550)
Other Income Included in EBITDA (16)1 1 (0)17 (22) (37) (28) 10 (6)(65)
AFUDC Exp 15 39 28 (10)13 86 133 129 (4)43 413
Depreciation & Amortization (776) (856) (850)6 (73) (3,807) (4,267) (4,231) 36 (425)(10,240)
Interest & Other Financial Income (371) (312) (325)(13) 46 (1,850) (1,578) (1,658) (80) 192 (3,763)
Exceptional Items 0 0 0 0 0 0 0 0 0 0 0
Pre-tax Income 1,414 1,828 1,601 (226) 188 832 1,563 921 (642) 89 13,932
Taxes (555) (487) (423) 63 132 (309) (400) (225) 175 84 (3,695)
Total Net Incomes 858 1,341 1,178 (163) 319 523 1,163 697 (467) 174 10,238
(O&M+M&S)/Revenues excl PW 39.1% 28.4% 36.4% 7.9% -2.8% 51.2% 46.6% 50.3% 3.7% -0.9% 37.4%
EBITDA(IFRS)/Revenues 58.3% 69.1% 61.5% -7.7% 3.1% 45.6% 49.9% 46.6% -3.4% 1.0% 59.9%
EBIT(IFRS)/Revenues 40.6% 49.4% 42.6% -6.7% 2.0% 18.8% 21.2% 17.6% -3.5% -1.2% 38.0%
Effective Tax Rate 39.3% 26.6% 26.4% -0.2% -12.8% 37.1% 25.6% 24.4% -1.2% -12.7% 26.5%
Net Income/Revenues 19.6% 30.9% 26.1% -4.9% 6.5% 3.7% 7.8% 4.8% -3.1% 1.1% 22.0%
EBITDA - Pre-M&S 3.0 3.4 3.2 (0.2) 0.1 8.6 9.3 8.8 (0.5) 0.2 32.6
EBIT - Pre-M&S 2.3 2.5 2.3 (0.2) 0.0 4.8 5.1 4.6 (0.5) (0.2)22.4
Division EBIT 2.2 2.4 2.2 (0.2) 0.1 4.3 4.6 4.1 (0.5) (0.2)21.3
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 84 of 133
Utility Division Variance Meeting85I
($$ in '000)Budget Actuals Variance MAY - Comment
Revenue 4,334 4,518 184 Water Sold 98 MG above plan. Tax reform adj. impact
Personnel Expense 601 630 (29)
Payroll ($5k) over: 3 Opex vacancies in excess of budgeted savings offset by
higher OT related to flushing, Production temp thru payroll rather than
Benefits ($24k) over: Pension ($13k) over, Workers Comp ($6k) over, Group
Health ($8k) over, Taxes/Other $3k under
Energy Expense (124) 237 (361) ($11k) over purchased power, ($350k) AquaAdvance/ID Power rebate timing
Chemical Expense 32 (6) 37 $39k chemical inventory true by accounting May 2017-April 2018
Subcontractor Exp 72 108 (36)
Timing & Temps - Scada Intellution ($19k) timing, Temp Employees ($20k)
unbudgeted, ($5k) Legal Brian Water, ($6k) InfoMaster budgeted in 50650; Water
testing timing $3k, eBilling & printing costs $3k lower. $9k Misc field/pro
contractor timing
Other Expenses 191 225 (33) Timing - Advertising ($21k), Landscaping ($12k)
Operating & Maintenance Costs 772 1,195 (422)
M&S Fees 402 376 26
Water Purchased Expense 13 19 (6) ($2k) Boise Valley Irrigation higher, ($4k) Lucky Peak timing
Write-off Expense 9 8 2
General Taxes 182 173 8 Property Tax
PW, WO, and General Taxes 204 200 4
Other Income Included in EBITDA (1) (1) (0) Non-Recoverable
AFUDC Exp (39) (28) (10)
EBITDA 2,995 2,776 (219)
Provision - - -
Depreciation Expense 818 813 5 Capex plan changed
Amortization Expense 38 37 1
Depreciation & Amortization 856 850 6
EBIT 2,140 1,926 (213)
Interest & Other Financial Income 312 325 (13)
Exceptional Items - - -
Pre-tax Income 1,828 1,601 (226)
Taxes 487 423 63
Total Net Incomes 1,341 1,178 (163)
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 85 of 133
Utility Division Variance Meeting86I
Full Year
Capital Expenditures
Revised V1
Budget
Revised V1
Budget Actuals
in Thousands US $2018 2018 2018 $ %
Idaho 15,476 6,356 5,435 921 14.5%
Year To Date - May Variance
vs. Revised Budget
●Comments on Large Projects –Variance, Progress & any other developments (scope
change, risks, etc.)
–Sunset Peak Tank $2.3M 2018 budget. May ($33k) over –timing, pipe materials purchased early work
proceeding sooner, C18E501
●Comments on other variances -Under (Over)
–Contributions and Advances -Developer Extensions $839k –Contributions running well ahead of plan.
No control over development work, line adjustment & CIAC to be booked
–Blankets ($137k)–New Services growth, Forbes 2018 #1 fastest growing city-3%, 2017 Meter/RF
shipments arrived late & purchased earlier than anticipated for 2018, $73k hydrant invoice carryover
–Desert Ave Canal Crossing ($58k) –Unplanned repair of pipe break over canal
–Terrace Pressure zone $158k Project is progressing slowly
–Pumping Equipment ($108k) –replacing more equipment
–River Intake Bank Stabilization ($106k)–Pending contributions from Micron
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 86 of 133
Utility Division Variance Meeting87I
Operating & Maintenance Costs (1,165) (1,109) (725)384 440 (5,792) (5,559) (5,523) 36 269 (11,776)
M&S Fees (407) (394) (369) 25 38 (2,532) (2,328) (2,371) (44) 160 (4,691)
PW, WO, and General Taxes (195) (191) (191)1 5 (1,264) (1,329) (1,311) 18 (47)(2,550)
Other Income Included in EBITDA 2 (2)1 4 (0)(20) (40) (26) 14 (6)(65)
AFUDC Exp 14 48 30 (18)16 101 181 159 (22) 59 413
Depreciation & Amortization (786) (859) (853)6 (67) (4,593) (5,126) (5,084) 42 (491)(10,240)
Interest & Other Financial Income (364) (313) (329)(16) 35 (2,214) (1,892) (1,987) (96) 227 (3,763)
Exceptional Items 0 0 0 0 0 0 0 0 0 0 0
Pre-tax Income 3,159 2,824 3,183 359 24 3,991 4,387 4,104 (283) 113 13,932
Taxes (1,258) (755) (839) (84) 419 (1,567) (1,155) (1,064) 91 504 (3,695)
Total Net Incomes 1,901 2,070 2,344 275 443 2,424 3,233 3,041 (192) 617 10,238
(O&M+M&S)/Revenues excl PW 26.8% 27.6% 20.2% -7.4% -6.6% 43.7% 41.2% 41.7% 0.5% -2.0% 37.4%
EBITDA(IFRS)/Revenues 71.1% 70.8% 77.7% 6.9% 6.6% 53.2% 55.7% 55.2% -0.5% 2.0% 59.9%
EBIT(IFRS)/Revenues 58.1% 55.6% 62.5% 6.9% 4.4% 30.6% 30.7% 30.1% -0.6% -0.5% 38.0%
Effective Tax Rate 39.8% 26.7% 26.4% -0.4% -13.5% 39.3% 26.3% 25.9% -0.4% -13.4% 26.5%
Net Income/Revenues 31.4% 36.7% 41.7% 5.1% 10.4% 11.9% 15.8% 15.0% -0.8% 3.1% 22.0%
EBITDA - Pre-M&S 4.7 4.4 4.7 0.3 0.0 13.3 13.7 13.5 (0.2) 0.2 32.6
EBIT - Pre-M&S 3.9 3.5 3.9 0.3 (0.0) 8.7 8.6 8.5 (0.1) (0.3)22.4
Division EBIT 3.9 3.4 3.8 0.4 (0.1) 8.1 8.1 7.9 (0.2) (0.3)21.3
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 87 of 133
Utility Division Variance Meeting88I
($$ in '000)Budget Actuals Variance June - Comment
Revenue 5,646 5,618 (28) Water Sold 89 MG below plan. Tax reform adj. impact
Personnel Expense 565 577 (11)
Payroll ($17k) over: 3 Opex vacancies in excess of budgeted savings offset by
higher call-out OT, Production temp thru payroll rather than agency, lower direct
labor transferred out
Benefits $6k under : Group Health $23k under, Pension ($13k) over, Workers
Comp ($2k) over, Taxes/Other/Fringe Trnfr ($2k) over
Energy Expense 282 (85) 367 $7k under purchased power (volume), $358k AquaAdvance/ID Power accrual
booked - Payment expected in August
Chemical Expense 40 37 3 Volume
Subcontractor Exp 77 72 5 $5k - Timing & Temps - Temp Employees ($13k) unbudgeted, $2k ADP, $10k aux.
generator maint. timing, $6k Sensus AMI hosting timing
Other Expenses 145 124 20 Timing - Landscaping $11k, Cellphone $3k, Hydrolic Modeling $6k
Operating & Maintenance Costs 1,109 725 384
M&S Fees 394 369 25
Water Purchased Expense 0 5 (4) ($4k) Duplicate payment of Lucky Peak BOL - to be refunded
Write-off Expense 9 13 (3)
General Taxes 182 173 8 Property Tax
PW, WO, and General Taxes 191 191 1
Other Income Included in EBITDA 2 (1) 4 Misc. Non-Recoverable
AFUDC Exp (48) (30) (18)
EBITDA 3,997 4,365 368
Provision - - -
Depreciation Expense 821 816 5 Capex plan changed
Amortization Expense 38 37 1
Depreciation & Amortization 859 853 6
EBIT 3,138 3,512 375
Interest & Other Financial Income 313 329 (16)
Exceptional Items - - -
Pre-tax Income 2,824 3,183 359
Taxes 755 839 (84)
Total Net Incomes 2,070 2,344 275
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 88 of 133
Utility Division Variance Meeting89I
Full Year
Capital Expenditures
Revised V1
Budget
Revised V1
Budget Actuals
in Thousands US $2018 2018 2018 $ %
Idaho 15,476 7,445 8,502 (1,057) -14.2%
Year To Date - June Variance
vs. Revised Budget
●Comments on Large Projects –Variance, Progress & any other developments (scope
change, risks, etc.)
–Sunset Peak Tank $2.3M 2018 budget. June ($647k) over –timing, pipe materials purchased early work
proceeding sooner, C18E501
●Comments on other variances -Under (Over)
–Contributions and Advances -Developer Extensions $903k –Contributions running well ahead of plan.
No control over development work, line adjustment & CIAC to be booked
–Blankets ($427k)–New Services growth, Forbes 2018 #1 fastest growing city-3%, 2017 Meter/RF
shipments arrived late & purchased earlier than anticipated for 2018, $73k hydrant invoice carryover
–Desert Ave Canal Crossing ($58k) –Unplanned repair of pipe break over canal
–Terrace Pressure zone $62k Project is progressing slowly
–Pumping Equipment ($107k) –replacing more equipment
–River Intake Bank Stabilization ($106k)–Pending contributions from Micron
–Seamans Gulch Pipeline ($111k) –Installing 24” pipe instead of planned 20” pipe SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 89 of 133
July 2018 Not available
Utility Division Finance Workshop90I
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 90 of 133
Utility Division Variance Meeting91I
Personnel Expense (561) (589) (594) (5) (33) (4,541) (4,635) (4,532) 104 9 (6,911)
Energy Expense (342) (314) (336) (22)6 (1,669) (1,380) (1,409) (30) 260 (2,047)
Chemical Expense (72) (51) (48)4 25 (228) (228) (200) 28 28 (302)
Subcontractor Exp (98) (78) (87) (9) 11 (564) (550) (622) (72) (58)(806)
Other Expenses (95) (128) (151) (23) (55) (1,102) (1,130) (1,141) (11) (39)(1,711)
Operating & Maintenance Costs (1,169) (1,160) (1,216) (56) (47) (8,104) (7,923) (7,904) 19 200 (11,776)
M&S Fees (385) (400) (435) (35) (50) (3,315) (3,130) (3,194) (64) 122 (4,691)
PW, WO, and General Taxes (186) (201) (182) 18 4 (1,638) (1,721) (1,693) 28 (55)(2,550)
Other Income Included in EBITDA (2)1 246 244 248 (22)(39) 458 497 480 (65)
AFUDC Exp 21 49 45 (4)24 141 286 242 (43) 101 413
Depreciation & Amortization (771) (839) (876) (36) (105) (6,139) (6,801) (6,815) (14) (676)(10,240)
Interest & Other Financial Income (362) (312) (326)(14) 36 (2,946) (2,515) (2,642) (127) 304 (3,763)
Exceptional Items 0 0 0 0 0 0 0 0 0 0 0
Pre-tax Income 4,444 3,501 4,302 800 (142) 13,272 11,571 13,249 1,678 (23) 13,932
Taxes (1,754) (937) (1,152) (215) 602 (5,217) (3,076) (3,528) (451) 1,689 (3,695)
Total Net Incomes 2,690 2,565 3,150 585 459 8,055 8,495 9,721 1,227 1,666 10,238
(O&M+M&S)/Revenues excl PW 21.9% 25.3% 24.1% -1.3% 2.2% 33.9% 34.9% 33.5% -1.4% -0.4% 37.4%
EBITDA(IFRS)/Revenues 76.4% 73.1% 78.1% 5.0% 1.7% 63.3% 62.5% 65.3% 2.7% 1.9% 59.9%
EBIT(IFRS)/Revenues 65.8% 59.9% 65.7% 5.8% -0.2% 46.0% 42.2% 45.7% 3.5% -0.3% 38.0%
Effective Tax Rate 39.5% 26.8% 26.8% 0.0% -12.7% 39.3% 26.6% 26.6% 0.0% -12.7% 26.5%
Net Income/Revenues 36.9% 40.3% 44.7% 4.4% 7.8% 22.8% 25.4% 27.9% 2.5% 5.1% 22.0%
EBITDA - Pre-M&S 6.0 5.1 5.9 0.9 (0.0) 25.7 24.0 25.9 1.9 0.2 32.6
EBIT - Pre-M&S 5.2 4.2 5.1 0.8 (0.1) 19.5 17.2 19.1 1.9 (0.4)22.4
Division EBIT 5.1 4.1 4.9 0.8 (0.2) 18.8 16.5 18.3 1.8 (0.5)21.3
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 91 of 133
Utility Division Variance Meeting92I
($$ in '000)Budget Actuals Variance June - Comment
Revenue 6,363 7,046 683 Water Sold 114 MG above plan. Rate decrease offset by volume and tax
reform adj. impact
Personnel Expense 589 594 (5) Payroll $7k under: Opex vacancies offset by $11k higher OT
Benefits ($12k) over: Pension ($13k) over
Energy Expense 314 336 (22) ($22k) over purchased power (volume)
Chemical Expense 51 48 4 Timing
Subcontractor Exp 78 87 (9) ($17k) Aux. generator qrtly maint. timing, $4k lab testing timing, $2k CC&B
support, $2k ADP & JJ Keller now corp assump.
Other Expenses 128 151 (23)
($13k) Materials - 2 Chlorine Reagent Sets, ($17k) Misc - Landscaping ($12k) &
Permit pcard accrual ($6k), ($5k) ID Ground Water Appr timing; $12k
Transportation
Operating & Maintenance Costs 1,160 1,216 (56)
M&S Fees 400 435 (35)
Water Purchased Expense 0 (4) 4 Refund of duplicate payment
Write-off Expense 19 13 6 Lower write-offs
General Taxes 182 174 8 Property Tax
PW, WO, and General Taxes 201 182 18
Other Income Included in EBITDA (1) (246) 244 Taxable CIAC now recorded to Non-recoverable
AFUDC Exp (49) (45) (4)
EBITDA 4,653 5,503 851
Provision - - -
Depreciation Expense 829 839 (10) Capex plan changed
Amortization Expense 10 37 (26) Tax reform amortization
Depreciation & Amortization 839 876 (36)
EBIT 3,813 4,628 814
Interest & Other Financial Income 312 326 (14)
Exceptional Items - - -
Pre-tax Income 3,501 4,302 800
Taxes 937 1,152 (215)
Total Net Incomes 2,565 3,150 585
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 92 of 133
Utility Division Variance Meeting93I
Full Year
Capital Expenditures
Revised V1
Budget
Revised V1
Budget Actuals
in Thousands US $2018 2018 2018 $ %
Idaho 15,476 9,897 10,209 (312) -3.2%
Year To Date - June Variance
vs. Revised Budget
●Comments on Large Projects –Variance, Progress & any other developments (scope
change, risks, etc.)
–Sunset Peak Tank $2.3M 2018 budget. Aug ($513k) over –timing, pipe materials purchased early work
proceeding sooner, C18E501
●Comments on other variances -Under (Over)
–Contributions and Advances -Developer Extensions $1.25M –Contributions running well ahead of
plan. No control over development work, line adjustment & CIAC to be booked
–Blankets ($363k)–New Services growth, Forbes 2018 #1 fastest growing city-3%, 2017 Meter/RF
shipments arrived late & purchased earlier than anticipated for 2018, $73k hydrant invoice carryover
–Pumping Equipment ($180k) –replacing more equipment
–Preliminary Projects ($430k)
–Agency related main projects ($43k)
–Carryover from prior year –River Intake, Terrace Pressure Zone ($34k)
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 93 of 133
Utility Division Variance Meeting94I
Personnel Expense (594) (549) (499) 50 95 (5,134) (5,184) (5,031) 154 103 (6,911)
Energy Expense (211) (221) (192) 29 20 (1,880) (1,600) (1,601) (1) 279 (2,047)
Chemical Expense (47) (36) (54) (18) (7) (276) (264) (254)9 21 (302)
Subcontractor Exp (64) (80) (160) (80) (96) (628) (630) (781) (152) (154)(806)
Other Expenses (142) (132) (116) 16 26 (1,244) (1,262) (1,256)5 (13)(1,711)
Operating & Maintenance Costs (1,058) (1,017) (1,020)(3)37 (9,161) (8,940) (8,924) 16 237 (11,776)
M&S Fees (523) (382) (481) (99) 41 (3,838) (3,512) (3,675) (163) 163 (4,691)
PW, WO, and General Taxes (196) (201) (197)4 (1)(1,834) (1,922) (1,890) 32 (56)(2,550)
Other Income Included in EBITDA 1 (9)172 181 171 (21)(48) 630 678 651 (65)
AFUDC Exp 16 36 48 12 32 157 321 290 (32)133 413
Depreciation & Amortization (826) (852) (870) (18) (44) (6,965) (7,653) (7,685) (32) (720)(10,240)
Interest & Other Financial Income (365) (316) (333)(17) 32 (3,311) (2,832) (2,975) (143) 336 (3,763)
Exceptional Items 0 0 0 0 0 0 0 0 0 0 0
Pre-tax Income 2,427 2,198 2,971 773 544 15,699 13,769 16,220 2,451 521 13,932
Taxes (1,000) (587) (976) (389) 24 (6,217) (3,663) (4,504) (841) 1,713 (3,695)
Total Net Incomes 1,427 1,612 1,995 384 569 9,482 10,106 11,716 1,610 2,235 10,238
(O&M+M&S)/Revenues excl PW 30.5% 29.5% 27.5% -2.0% -3.0% 33.5% 34.2% 32.7% -1.5% -0.8% 37.4%
EBITDA(IFRS)/Revenues 67.3% 68.2% 73.8% 5.7% 6.6% 63.9% 63.2% 66.5% 3.2% 2.6% 59.9%
EBIT(IFRS)/Revenues 51.9% 50.9% 58.4% 7.5% 6.5% 46.7% 43.3% 47.5% 4.2% 0.7% 38.0%
Effective Tax Rate 41.2% 26.7% 32.8% 6.2% -8.4% 39.6% 26.6% 27.8% 1.2% -11.8% 26.5%
Net Income/Revenues 26.5% 32.6% 35.3% 2.7% 8.8% 23.3% 26.4% 29.0% 2.6% 5.7% 22.0%
EBITDA - Pre-M&S 4.1 3.7 4.7 0.9 0.5 29.8 27.8 30.6 2.8 0.7 32.6
EBIT - Pre-M&S 3.3 2.9 3.8 0.9 0.5 22.8 20.1 22.9 2.8 0.0 22.4
Division EBIT 3.2 2.8 3.7 0.9 0.5 22.0 19.3 22.0 2.7 0.0 21.3
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 94 of 133
Utility Division Variance Meeting95I
($$ in '000)Budget Actuals Variance September - Comment
Revenue 4,940 5,653 714 Water Sold 242 MG above plan. Rate decrease offset by volume and tax
reform adj. impact
Personnel Expense 549 499 50
Payroll $29k under: Opex vacancies in excess of plan. Higher labor
transferred out
Benefits $21k under: Pension/PBOP $6k, Workers Comp $5k, Health $6k,
Other $4k
Energy Expense 221 192 29 ($15k) over purchased power (volume); Additional $45k credit incentive in
other energy
Chemical Expense 36 54 (18) Volume
Subcontractor Exp 80 160 (80) ($96k) Citworks license accrued to 50400 but s/b pre-paid - Reverses next
month; $16k timing outside contr/water testing
Other Expenses 132 116 16
($8k) Materials - Hydrant/service maint., ($5k) Extra landscaping; $11k
Transportation, $5k cell phone timing, $11k advertising timing, $3k postage
savings
Operating & Maintenance Costs 1,017 1,020 (3)
M&S Fees 382 481 (99)
Water Purchased Expense - 10 (10) Additional purchase water due to high production summer
Write-off Expense 19 14 6 Lower write-offs - Fully staffed now
General Taxes 182 173 8 Property Tax
PW, WO, and General Taxes 201 197 4
Other Income Included in EBITDA 9 (172) 181 Taxable CIAC now recorded to Non-recoverable
AFUDC Exp (36) (48) 12
EBITDA 3,367 4,174 808
Provision - - -
Depreciation Expense 842 834 8 Capex plan changed
Amortization Expense 10 37 (26) Tax reform amortization
Depreciation & Amortization 852 870 (18)
EBIT 2,515 3,304 789
Interest & Other Financial Income 316 333 (17)
Exceptional Items - - -
Pre-tax Income 2,198 2,971 773
Taxes 587 976 (389)
Total Net Incomes 1,612 1,995 384
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 95 of 133
Utility Division Variance Meeting96I
Full Year
Capital Expenditures
Revised V1
Budget
Revised V1
Budget Actuals
in Thousands US $2018 2018 2018 $ %
Idaho 15,476 11,162 11,300 (138) -1.2%
Year To Date - Sept Variance
vs. Revised Budget
●Comments on Large Projects –Variance, Progress & any other developments (scope
change, risks, etc.)
–Sunset Peak Tank $2.3M 2018 budget. Sep ($361k) over –Project running ahead of schedule, C18E501
●Comments on other variances -Under (Over)
–Contributions and Advances -Developer Extensions $1.07M –Record year for development in Boise.
Contributions running well ahead of plan. Line adjustment & CIAC to be booked
–Blankets ($334k)–New Services growth, Forbes 2018 #1 fastest growing city-3%, 2017 Meter/RF shipments
arrived late & purchased earlier than anticipated for 2018, $73k hydrant invoice carryover
–Pumping Equipment ($187k) –replacing more equipment, including Ten Mile Well, a very expensive pump
–Preliminary Projects ($560k) -$100k for Redcrest temporarily charged here, to be reclassed. Redwood
Creek pipeline prelim costs to be transferred when project is available in PP.
–Agency related main projects ($68k) –ACHD projects running a little ahead of schedule
–BSU 16” Main Replacement $127k –3 bids ~ $600k, $350k is budgeted in ‘19, added remainder in ’18
–Water Rights $98k –Legal fees have been less than originally budgeted.
–Carryover from prior year –River Intake, Terrace Pressure Zone ($34k)SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 96 of 133
Utility Division Variance Meeting97I
Personnel Expense (594) (584) (552) 32 42 (5,729) (5,769) (5,583) 185 145 (6,911)
Energy Expense (153) (177) (175)2 (22) (2,033) (1,777) (1,776)1 257 (2,047)
Chemical Expense (26) (20) (77) (57) (50) (302) (283) (331) (48) (29)(302)
Subcontractor Exp (59) (65) 42 107 101 (686) (694) (739) (45) (53)(806)
Other Expenses (176) (121) (164) (43) 12 (1,420) (1,383) (1,421) (37) (0)(1,711)
Operating & Maintenance Costs (1,009) (967) (926) 40 82 (10,170) (9,907) (9,850) 56 320 (11,776)
M&S Fees (424) (397) (357) 40 67 (4,261) (3,908) (4,031) (123) 230 (4,691)
PW, WO, and General Taxes (200) (203) (193) 10 7 (2,034) (2,125) (2,083) 43 (49)(2,550)
Other Income Included in EBITDA (3)1 114 113 117 (24) (47) 744 791 768 (65)
AFUDC Exp 17 40 208 168 191 174 362 498 136 324 413
Depreciation & Amortization (830) (856) (846) 10 (15) (7,796) (8,509) (8,531) (22) (735)(10,240)
Interest & Other Financial Income (365) (310) (327) (17) 37 (3,676) (3,142) (3,302) (160) 374 (3,763)
Exceptional Items 0 0 0 0 0 0 0 0 0 0 0
Pre-tax Income 329 549 727 178 398 16,027 14,318 16,947 2,629 919 13,932
Taxes (82) (143) (254) (111) (172) (6,299) (3,806) (4,758) (951) 1,541 (3,695)
Total Net Incomes 247 405 472 67 225 9,729 10,512 12,189 1,677 2,460 10,238
(O&M+M&S)/Revenues excl PW 48.7% 44.9% 44.9% 0.0% -3.8% 34.5% 35.0% 33.5% -1.5% -1.0% 37.4%
EBITDA(IFRS)/Revenues 48.5% 52.9% 62.2% 9.3% 13.7% 62.8% 62.4% 66.2% 3.7% 3.4% 59.9%
EBIT(IFRS)/Revenues 22.1% 26.5% 34.5% 8.0% 12.4% 45.0% 42.0% 46.5% 4.6% 1.6% 38.0%
Effective Tax Rate 24.9% 26.1% 35.0% 8.8% 10.1% 39.3% 26.6% 28.1% 1.5% -11.2% 26.5%
Net Income/Revenues 7.9% 12.5% 15.5% 3.0% 7.6% 22.2% 25.3% 28.0% 2.7% 5.8% 22.0%
EBITDA - Pre-M&S 1.9 2.1 2.3 0.1 0.3 31.8 29.9 32.8 2.9 1.1 32.6
EBIT - Pre-M&S 1.1 1.3 1.4 0.2 0.3 24.0 21.4 24.3 2.9 0.3 22.4
Division EBIT 1.0 1.2 1.3 0.1 0.3 23.0 20.4 23.3 2.9 0.3 21.3
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 97 of 133
Utility Division Variance Meeting98I
($$ in '000)Budget Actuals Variance October - Comment
Revenue 3,240 3,053 (187) Water Sold 123 MG below plan (Production 16 MG below and Non revenue
106 MG)
Personnel Expense 584 552 32 Payroll $24k under: Opex vacancies in excess of plan. Lower GM salary
Benefits $7k under: Pension/PBOP ($11k), Medical $18k
Energy Expense 177 175 2 Slightly under volume
Chemical Expense 20 77 (57)
($25k) Pax-xl charged to OPEX instead of Inventory, to be trued-up. ($12k) of
Stericlean invoice timing from vendor switch. Additional chemical timing
due to increased late summer/early fall production
Subcontractor Exp 65 (42) 107 $96k Citworks license accrual reversal; $16k timing outside contr/water
testing, $6k E-billing/Convenience fees; ($4k) Temps, ($7k) Legal
Other Expenses 121 164 (43)
($20k) Materials - Chlorine Reagent/Pump/service maint., ($18k)
Transportation (extra repairs & Insurance $14k higher than avg), ($2k) bank
fees, ($2k) safety training
Operating & Maintenance Costs 967 926 40
M&S Fees 397 357 40
Water Purchased Expense 0 0 (0)
Write-off Expense 21 19 2 Lower write-offs - Fully staffed now
General Taxes 182 173 8 Property Tax
PW, WO, and General Taxes 203 193 10
Other Income Included in EBITDA (1) (114) 113 Taxable CIAC now recorded to Non-recoverable; ($24k) Red Crest legal fees
AFUDC Exp (40) (208) 168
EBITDA 1,715 1,899 185
Provision - - -
Depreciation Expense 846 809 36 Capex plan changed
Amortization Expense 10 37 (26) Tax reform amortization
Depreciation & Amortization 856 846 10
EBIT 859 1,054 195
Interest & Other Financial Income 310 327 (17)
Exceptional Items - - -
Pre-tax Income 549 727 178
Taxes 143 254 (111)
Total Net Incomes 405 472 67
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 98 of 133
Utility Division Variance Meeting99I
Full Year
Capital Expenditures
Revised V1
Budget
Revised V1
Budget Actuals
in Thousands US $2018 2018 2018 $ %
Idaho 15,476 12,847 12,688 159 1.2%
Year To Date - Sept Variance
vs. Revised Budget
●Comments on Large Projects –Variance, Progress & any other developments (scope
change, risks, etc.)
●Sunset Peak Tank $2.3M 2018 budget. Oct ($270k) over –Project running ahead of schedule, C18E501
●Redwood Creek Improvements $750K 2018 budget. Oct $197k under –The phase 2 work has been
awarded, pipe has been purchased for phase 3 (the bore).
●Comments on other variances -Under (Over)
–Contributions and Advances -Developer Extensions $766k –Record year for development in Boise.
Contributions running well ahead of plan. Line adjustment & CIAC to be booked
–Marden Criticality Assessment $140 –Work shifted to 2019
–Water Rights $104k –Legal fees have been less than originally budgeted
–BSU 16” Main Replacement $184k –3 bids ~ $600k, $350k is budgeted in ‘19, added remainder in ’18
–Spurwing Improvements $222k –Work is nearly complete –timing with invoices
–Blankets ($417k)–New Services growth, Forbes 2018 #1 fastest growing city-3%, 2017 Meter/RF shipments
arrived late & purchased earlier than anticipated for 2018, $73k hydrant invoice carryover
–Pumping Equipment ($198k) –replacing more equipment, including Ten Mile Well, a very expensive pump
–Preliminary Projects ($295k) –Not as much transferred out to funding project as originally anticipated yet.
–.
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 99 of 133
Utility Division Variance Meeting100I
Personnel Expense (570) (577) (591) (14) (21) (6,299) (6,346) (6,175) 171 124 (6,911)
Energy Expense (127) (133) (141) (7) (14) (2,160) (1,911) (1,917) (6) 244 (2,047)
Chemical Expense (15) (9) 12 21 26 (316) (293) (319) (26) (3)(302)
Subcontractor Exp (64) (49) (71) (22) (6) (751) (743) (810) (67) (60)(806)
Other Expenses (171) (220) (170) 50 1 (1,591) (1,603) (1,590) 12 0 (1,711)
Operating & Maintenance Costs (947) (989) (961) 28 (14) (11,117) (10,896) (10,812) 84 306 (11,776)
M&S Fees (327) (388) (455) (67) (127) (4,589) (4,296) (4,486) (190) 103 (4,691)
PW, WO, and General Taxes (197) (203) (231) (28) (34) (2,231) (2,328) (2,314) 14 (82)(2,550)
Other Income Included in EBITDA (3)0 111 111 114 (27) (47) 855 902 881 (65)
AFUDC Exp 23 32 53 22 31 197 394 551 158 355 413
Depreciation & Amortization (837) (860) (873) (13) (36) (8,633) (9,369) (9,404) (35) (771)(10,240)
Interest & Other Financial Income (361) (310) (325) (14) 37 (4,037) (3,452) (3,626) (175) 411 (3,763)
Exceptional Items 0 0 0 0 0 0 0 0 0 0 0
Pre-tax Income (144) (246) (284) (37) (140) 15,884 14,072 16,663 2,591 779 13,932
Taxes (379) 70 (46) (116) 333 (6,678) (3,736) (4,804) (1,068) 1,874 (3,695)
Total Net Incomes (523) (176) (330) (154) 193 9,206 10,335 11,859 1,523 2,653 10,238
(O&M+M&S)/Revenues excl PW 55.2% 60.7% 65.4% 4.7% 10.2% 35.6% 36.4% 35.1% -1.3% -0.5% 37.4%
EBITDA(IFRS)/Revenues 42.1% 37.4% 38.1% 0.7% -3.9% 61.6% 61.0% 64.7% 3.7% 3.1% 59.9%
EBIT(IFRS)/Revenues 8.7% 2.6% 1.7% -0.9% -7.0% 43.0% 39.8% 44.2% 4.4% 1.2% 38.0%
Effective Tax Rate -264.1% 28.5% -16.3% -44.8% 247.9% 42.0% 26.6% 28.8% 2.3% -13.2% 26.5%
Net Income/Revenues -20.9% -7.1% -13.8% -6.6% 7.1% 19.9% 23.5% 25.8% 2.4% 6.0% 22.0%
EBITDA - Pre-M&S 1.4 1.3 1.4 0.1 (0.0) 33.1 31.2 34.2 3.0 1.0 32.6
EBIT - Pre-M&S 0.5 0.5 0.5 0.0 (0.0) 24.5 21.8 24.8 3.0 0.3 22.4
Division EBIT 0.5 0.4 0.4 0.0 (0.1) 23.5 20.8 23.7 2.9 0.2 21.3
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 100 of 133
Utility Division Variance Meeting101I
($$ in '000)Budget Actuals Variance November - Comment
Revenue 2,472 2,397 (75) Water Sold 16 MG below plan (Production 32 MG above plan & Non revenue
48 MG below)
Personnel Expense 577 591 (14)
Payroll $17k under: Opex vacancies in excess of plan. Lower GM salary
Benefits ($32k) over: Pension/PBOP ($11k), Medical ($45k)-accrual
significantly higher, Workers Comp/Taxes/Fringe Trnfr Out $24k under
Energy Expense 133 141 (7) Production above plan
Chemical Expense 9 (12) 21 $28k Pax-xl reclass to inventory. Additional chemical timing due to increased
late summer/early fall production. Production above plan for November
Subcontractor Exp 49 71 (22) ($24k) Aux. generator timing and duplicate cost to be reversed in Dec.; ($3k)
Temps; $2.5k Testing timing, $3k Legal/ADP
Other Expenses 220 170 50 $55k Derceto AquaAdvance License renewal timing; ($4k) Materials
Operating & Maintenance Costs 989 961 28
M&S Fees 388 455 (67)
Water Purchased Expense - 17 (17) Lucky Peak Bureau of Reclamation timing - budgeted in Dec.
Write-off Expense 21 41 (20) Higher write-offs and a $10k car wash leak adjustment
General Taxes 182 173 8 Property Tax
PW, WO, and General Taxes 203 231 (28)
Other Income Included in EBITDA (0) (111) 111 Taxable CIAC now recorded to Non-recoverable
AFUDC Exp (32) (53) 22 Sunset Peak Project timing, extra design & land
EBITDA 924 914 (10)
Provision - - -
Depreciation Expense 850 837 14 Capex plan changed
Amortization Expense 10 37 (27) Tax reform amortization
Depreciation & Amortization 860 873 (13)
EBIT 64 41 (23)
Interest & Other Financial Income 310 325 (14)
Exceptional Items - - -
Pre-tax Income (246) (284) (37)
Taxes (70) 46 (116)
Total Net Incomes (176) (330) (154)
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 101 of 133
Utility Division Variance Meeting102I
Full Year
Capital Expenditures
Revised V1
Budget
Revised V1
Budget Actuals
in Thousands US $2018 2018 2018 $ %
Idaho 15,476 14,283 13,803 480 3.4%
Year To Date - Nov Variance
vs. Revised Budget
●Comments on Large Projects –Variance, Progress & any other developments (scope
change, risks, etc.)
●Sunset Peak Tank $2.8M 2018 budget. Nov ($154k) over –Work is nearly complete, C18E501
●Redwood Creek Improvements $1.1M 2018 budget. Nov $520k under –The phase 2 work has been
awarded, pipe has been purchased for phase 3 (the bore). Phase 5 bidding is underway
●Comments on other variances -Under (Over)
–Contributions and Advances -Developer Extensions $783k –Record year for development in Boise.
Contributions running well ahead of plan. Line adjustment & CIAC to be booked
–Marden Criticality Assessment $160k –Work shifted to 2019
–Water Rights $101k –Legal fees have been less than originally budgeted
–BSU 16” Main Replacement $183k –Work is under way
–Spurwing Improvements $215k –Work is nearly complete –timing with invoices
–Blankets ($273k)–New Services growth; 2017 Meter/RF shipments arrived late & purchased earlier than
anticipated for 2018, $73k hydrant invoice carryover
–Pumping Equipment ($180k) –replacing more equipment, including Ten Mile Well, a very expensive pump
–Preliminary Projects ($194k) –Not as much transferred out to funding project as originally anticipated yet.
–.North Mountain Piping ($341k)–Not originally budgeted but PRV locations couldn’t be obtained so
additional piping improvements were required.SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 102 of 133
Utility Division Variance Meeting103I
Personnel Expense (537) (565) (562)3 (25) (6,836) (6,911) (6,737) 174 99 (6,911)
Energy Expense (134) (136) (137) (0) (3) (2,294) (2,047) (2,053) (6) 241 (2,047)
Chemical Expense (17) (9) (16) (7)0 (333) (302) (336) (34) (3)(302)
Subcontractor Exp (50) (63) (39) 23 11 (801) (806) (849) (43) (49)(806)
Other Expenses (93) (108) (214) (106) (121) (1,684) (1,711) (1,804) (94) (121)(1,711)
Operating & Maintenance Costs (830) (881) (968) (87) (138) (11,947) (11,776) (11,780)(3)167 (11,776)
M&S Fees (487) (395) (463) (68) 24 (5,076) (4,691) (4,949) (258) 127 (4,691)
PW, WO, and General Taxes (211) (222) (106) 117 105 (2,442) (2,550) (2,419) 131 23 (2,550)
Other Income Included in EBITDA (22) (18) 34 52 57 (49) (65) 889 954 938 (65)
AFUDC Exp 16 19 55 35 39 213 413 606 193 394 413
Depreciation & Amortization (838) (871) (935) (64) (98) (9,470) (10,240) (10,340) (100) (869)(10,240)
Interest & Other Financial Income (346) (311) (323) (12) 23 (4,383) (3,763) (3,950) (187) 434 (3,763)
Exceptional Items 0 0 0 0 0 0 0 0 0 0 0
Pre-tax Income (140) (139) (310) (171) (170) 15,744 13,932 16,353 2,420 609 13,932
Taxes 131 41 85 43 (46) (6,547) (3,695) (4,719) (1,024) 1,827 (3,695)
Total Net Incomes (9)(98) (225) (128) (217) 9,197 10,238 11,633 1,396 2,436 10,238
(O&M+M&S)/Revenues excl PW 55.6% 55.1% 62.5% 7.4% 6.9% 36.6% 37.4% 36.5% -0.9% -0.2% 37.4%
EBITDA(IFRS)/Revenues 40.5% 41.1% 39.6% -1.5% -0.9% 60.5% 59.9% 63.4% 3.5% 2.9% 59.9%
EBIT(IFRS)/Revenues 8.0% 6.8% 0.5% -6.2% -7.5% 41.2% 38.0% 42.0% 4.1% 0.9% 38.0%
Effective Tax Rate 93.8% 29.8% 27.3% -2.4% -66.5% 41.6% 26.5% 28.9% 2.3% -12.7% 26.5%
Net Income/Revenues -0.3% -3.9% -9.4% -5.6% -9.1% 18.8% 22.0% 24.1% 2.1% 5.3% 22.0%
EBITDA - Pre-M&S 1.5 1.4 1.4 (0.0) (0.1) 34.7 32.6 35.6 3.0 0.9 32.6
EBIT - Pre-M&S 0.7 0.6 0.5 (0.1) (0.2) 25.2 22.4 25.3 2.9 0.0 22.4
Division EBIT 0.5 0.5 0.4 (0.1) (0.1) 24.0 21.3 24.1 2.8 0.1 21.3
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 103 of 133
Utility Division Variance Meeting104I
($$ in '000)Budget Actuals Variance December - Comment
Revenue 2,540 2,396 (143) Water Sold 11 MG above plan (Production 25 MG above plan & Non revenue
10 MG below)
Personnel Expense 565 562 3
Payroll $23k under: Higher labor transferred out, Expense OT $12.5K over
Benefits ($20k) over: Pension/PBOP ($11k), Medical ($21k), Workers
Comp/Taxes/Fringe Trnfr Out $12k under
Energy Expense 136 137 (0) Volume offset by lower other utilities
Chemical Expense 9 16 (7) Volume
Subcontractor Exp 63 39 23 $27k Aux. generator timing & duplicate inv. reversed; ($11k) Legal; $6k
Sensus hosting fee timing;
Other Expenses 108 214 (106)
($55k) Derceto AquaAdvance License renewal timing; ($22k) Materials; ($13k)
Vehicle additional leases; ($7k) Safety/Uniforms - new employees winter
gear
Operating & Maintenance Costs 881 968 (87)
M&S Fees 395 463 (68)
Water Purchased Expense 17 0 17 Lucky Peak Bureau of Reclamation timing - budgeted in Dec. paid in Nov.
Write-off Expense 24 18 6 Lower write-offs
General Taxes 182 88 94 Property Tax
PW, WO, and General Taxes 222 106 117
Other Income Included in EBITDA 18 (34) 52 Taxable CIAC now recorded to Non-recoverable; $47k Eagle Water
Acquisition Legal fees to be reclassed to deferral
AFUDC Exp (19) (55) 35 Sunset Peak Project timing, extra design & land
EBITDA 1,043 948 (95)
Provision - 71 (71) Year end bad debt provision
Depreciation Expense 861 827 33 Capex plan changed
Amortization Expense 10 37 (27) Tax reform amortization
Depreciation & Amortization 871 935 (64)
EBIT 172 13 (159)
Interest & Other Financial Income 311 323 (12)
Exceptional Items - - -
Pre-tax Income (139) (310) (171)
Taxes (41) (85) 43
Total Net Incomes (98) (225) (128)
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 104 of 133
Utility Division Variance Meeting105I
($$ in '000)Budget Actuals Variance Comment
Revenue 46,605 48,295 1,689 Water sold 157 MG above plan - Production 448MG, NRW unbilled (291MG). Tax reform rate
decrease impact effective June 1
Personnel Expense 6,911 6,737 174
Payroll $118k under: Vacancies, higher Opex OT ($40.5k).
Benefits $57k under: Payroll Taxes $48k lower, Pension ($128k) higher, Medical $99k
lower(Stop Lost Ins. reimb), 401k ($5) higher. Workers Comp/Fringe Trf/Other $43k lower
Energy Expense 2,047 2,053 (6) ($62k) over purchased power (volume and gen. diesel); Other Utilities $3k under & $53k
additional ID Power incentive
Chemical Expense 302 336 (34) Volume offset by accting inventory true-up June '17-Apr '18.
Subcontractor Exp 806 849 (43)
Favorable: $22k CC&B costs lower, $16k ADP fees & $10k drug screening in M&S, $36k misc.
maint./paving, $5K E-Billing/E-Pay. Unfavorable: ($95k) CS Temps, ($26k) Legal, ($6k)
InfoMaster budgeted in 50650, ($7k) Markouts
Other Expenses 1,711 1,804 (94)
Favorable: $37k postage lower, $10k ESRI in M&S, $18k Advertising, $6k Regulatory fees.
Unfavorable: ($106k) Materials over - Chlorine Gen. maint, hydrant maint. unplanned, ($16k)
Snow removal/landscape, ($5k) HVAC repairs, ($12k) Bank CER fees, ($4k) Vehicle Alloc; ($8k)
Safety/unifroms - New employees to uniform and equip.; ($16k) Off. supplies
Operating & Maintenance Costs 11,776 11,780 (3)
M&S Fees 4,691 4,949 (258)
Water Purchased Expense 157 168 (11) Additional water purchase due to high production summer
Write-off Expense 214 255 (41) $7k extraordinary W/O - Shams Auto; lower collections due to staffing for 1/2 or year, $10k car
wash leak adjustment
General Taxes 2,179 1,996 183 Property Tax
PW, WO, and General Taxes 2,550 2,419 131
Other Income Included in EBITDA 65 (889) 954 Taxable CIAC, Lower Misc. Non-Recoverable and UW Cares payments, $71k Eagle Water
Acquisition legal fees to be reclassed to deferral
AFUDC Exp (413) (606) 193 Brian Water catchup, Sunset Peak Res., capex budget & timing changes
EBITDA 27,935 30,642 2,706
Provision - 71 (71) Year end bad debt provision
Depreciation Expense 9,953 9,826 127 Capex plan changed
Amortization Expense 287 442 (156) Tax reform amortization
Depreciation & Amortization 10,240 10,340 (100)
EBIT 17,695 20,302 2,607
Interest & Other Financial Income 3,763 3,950 (187) Interest Exp.
Exceptional Items - - -
Pre-tax Income 13,932 16,353 2,420
Taxes 3,695 4,719 (1,024)
Total Net Incomes 10,238 11,633 1,396
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 105 of 133
Utility Division Variance Meeting106I
Full Year
Capital Expenditures
Revised V1
Budget
Revised V1
Budget Actuals
in Thousands US $2018 2018 2018 $ %
Idaho 15,984 15,984 16,538 (554) -3.5%
Year To Date - Dec Variance
vs. Revised Budget
●Comments on Large Projects –Variance, Progress & any other developments (scope
change, risks, etc.)
●Sunset Peak Tank $3.05M 2018 budget. Dec ($82.5k) over –Work is nearly complete, C18E501
●Redwood Creek Improvements $.810M 2018 budget. Dec ($134k) over –Timing -The phase 2 work has
been awarded, pipe has been purchased for phase 3 (the bore). Phase 4 bidding is underway
●Comments on other variances -Under (Over)
–Contributions and Advances -Developer Extensions ($99k)–Record year for development in Boise.
Contributions running well ahead of plan. Line adjustment & CIAC to be booked
–Water Rights ($34k) –Substantial activity
–BSU 16” Main Replacement ($239k) –Work is complete –timing of invoices pushing it over
–Blankets ($52k)–New Services growth; 2017 Meter/RF shipments arrived late & purchased earlier than
anticipated for 2018, $73k hydrant invoice carryover
–Pumping Equipment ($36k) –replacing more equipment, including Ten Mile Well, a very expensive pump
–North Mountain Piping $16k –Not originally budgeted but PRV locations couldn’t be obtained so additional
piping improvements were required.
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 106 of 133
Utility Division Variance Meeting107I
Personnel Expense (634) (608) (616) (8) 18 (634) (608) (616) (8) 18 (7,121)
Energy Expense (145) (131) (129)2 16 (145) (131) (129)2 16 (2,485)
Chemical Expense (14) (13) (7)6 7 (14) (13) (7)6 7 (361)
Subcontractor Exp (62) (52) (37) 15 25 (62) (52) (37) 15 25 (929)
Other Expenses (140) (143) (148) (6) (8) (140) (143) (148) (6) (8)(1,819)
Operating & Maintenance Costs (995) (947) (937) 10 58 (995) (947) (937) 10 58 (12,714)
M&S Fees (458) (326) (295) 32 163 (458) (326) (295) 32 163 (3,859)
PW, WO, and General Taxes (324) (310) (334) (24) (10) (324) (310) (334) (24) (10)(2,386)
Other Income Included in EBITDA (30) 96 68 (28) 98 (30) 96 68 (28) 98 1,657
AFUDC Exp 20 34 59 25 39 20 34 59 25 39 480
Depreciation & Amortization (843) (836) (841)(6)2 (843) (836) (841)(6)2 (10,509)
Interest & Other Financial Income (350) (328) (337)(9)13 (350) (328) (337)(9)13 (3,863)
Exceptional Items 0 0 0 0 0 0 0 0 0 0 0
Pre-tax Income (606) (195) (315) (119) 292 (606) (195) (315) (119) 292 16,764
Taxes 167 56 89 33 (78) 167 56 89 33 (78) (4,390)
Total Net Incomes (439) (140) (226) (87) 213 (439) (140) (226) (87) 213 12,374
(O&M+M&S)/Revenues excl PW 70.9% 60.3% 62.6% 2.3% -8.3% 70.9% 60.3% 62.6% 2.3% -8.3% 36.4%
EBITDA(IFRS)/Revenues 24.7% 40.0% 37.5% -2.5% 12.8% 24.7% 40.0% 37.5% -2.5% 12.8% 64.9%
EBIT(IFRS)/Revenues -10.8% 5.5% 1.0% -4.5% 11.8% -10.8% 5.5% 1.0% -4.5% 11.8% 43.0%
Effective Tax Rate 27.5% 28.5% 28.1% -0.4% 0.6% 27.5% 28.5% 28.1% -0.4% 0.6% 26.2%
Net Income/Revenues -18.5% -5.8% -9.8% -4.1% 8.7% -18.5% -5.8% -9.8% -4.1% 8.7% 25.8%
EBITDA - Pre-M&S 1.0 1.3 1.2 (0.1) 0.1 1.0 1.3 1.2 (0.1) 0.1 35.0
EBIT - Pre-M&S 0.2 0.5 0.3 (0.1) 0.1 0.2 0.5 0.3 (0.1) 0.1 24.5
Division EBIT 0.1 0.2 0.1 (0.1) 0.1 0.1 0.2 0.1 (0.1) 0.1 21.9 SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 107 of 133
Utility Division Variance Meeting108I
($$ in '000)Budget Actuals Variance January - Comment
Revenue 2,421 2,302 (119) Water Sold (38) MG below plan (Production (5) MG below plan & Non
revenue (33) MG below)
Personnel Expense 608 616 (8)
Payroll $13k under: vacancies
Benefits ($21k) over: Pension/PBOP $11k, Medical ($76k), Workers
Comp/Taxes/Fringe Trnfr Out $44k under
Energy Expense 131 129 2 Production slightly under plan
Chemical Expense 13 7 6 Production slightly under plan and chemical inventory usage corrections
Subcontractor Exp 52 37 15 $8k legal accrual reversal, $4k Itron support & collections timing, $3k CCB
Support
Other Expenses 143 148 (6) $28k NAWC dues timing; ($14k) Materials, ($10k) Training/travel timing
Operating & Maintenance Costs 947 937 10
M&S Fees 326 295 32
Water Purchased Expense 118 118 -
Write-off Expense 24 45 (21) Higher system bad debt write-offs
General Taxes 167 171 (4)
PW, WO, and General Taxes 310 334 (24)
Other Income Included in EBITDA (96) (68) (28) ($62k) Eagle Water Acquisition Legal fees reclassed to deferral
AFUDC Exp (34) (59) 25 Sunset Peak
EBITDA 968 864 (105)
Provision - - -
Depreciation Expense 824 831 (7)
Amortization Expense 11 10 1
Depreciation & Amortization 836 841 (6)
EBIT 132 22 (110)
Interest & Other Financial Income 328 337 (9)
Exceptional Items - - -
Pre-tax Income (195) (315) (119)
Taxes (56) (89) 33
Total Net Incomes (140) (226) (87)
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 108 of 133
Utility Division Variance Meeting109I
Full Year
Capital Expenditures V1 Budget V1 Budget Actuals
in Thousands US $2019 2019 2019 $ %
Idaho 22,859 921 1,180 (259) -28.1%
Year To Date - Jan Variance
vs. Revised Budget
●Comments on Large Projects –Variance, Progress & any other developments (scope
change, risks, etc.)
●Redwood Creek Improvements $.5M 2019 Jan budget. $8k under –Phase 4 bidding awarded
●Comments on other variances -Under (Over)
–Contributions and Advances -Developer Extensions ($46k)–A large developer project closed out in
January (Neville Foothills)
–Blankets ($141k)–New Services growth
–Replace 16th St. Well House $73k –Project progressing well, invoice timing
–Agency Related Replacement Mains ($86k)–Running ahead of plan
–Chlorination Equipment ($26k)–Equipment invoice from December
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 109 of 133
Utility Division Variance Meeting110I
Personnel Expense (477) (551) (566) (15) (89) (1,111) (1,159) (1,182) (23) (71)(7,121)
Energy Expense (129) (124) (121)3 8 (274) (255) (250)5 24 (2,485)
Chemical Expense (10) (9) (13) (4) (3) (24) (22) (20)2 4 (361)
Subcontractor Exp (68) (48) (80) (32) (11) (130) (100) (116) (16) 14 (929)
Other Expenses (89) (132) (141) (9) (53) (229) (275) (289) (14) (61)(1,819)
Operating & Maintenance Costs (773) (864) (921)(57) (148) (1,768) (1,811) (1,858) (47) (90)(12,714)
M&S Fees (379) (318) (321)(4)58 (837) (644) (616) 28 221 (3,859)
PW, WO, and General Taxes (190) (192) (198)(6) (8)(514) (502) (532) (31) (19)(2,386)
Other Income Included in EBITDA 2 48 48 0 46 (28)144 116 (28) 144 1,657
AFUDC Exp 27 45 68 23 41 48 80 127 48 80 480
Depreciation & Amortization (846) (836) (843)(7)3 (1,689) (1,671) (1,684) (13)5 (10,509)
Interest & Other Financial Income (366) (322) (308)14 58 (716) (649) (645)4 71 (3,863)
Exceptional Items 0 0 0 0 0 0 0 0 0 0 0
Pre-tax Income (201) (210) (386) (176) (185) (808) (405) (701) (296) 107 16,764
Taxes 19 60 (64) (123) (83) 186 115 25 (91) (161) (4,390)
Total Net Incomes (182) (150) (450) (300) (268) (622) (290) (676) (386) (54) 12,374
(O&M+M&S)/Revenues excl PW 54.0% 58.0% 65.7% 7.7% 11.7% 62.3% 59.2% 64.1% 4.9% 1.8% 36.4%
EBITDA(IFRS)/Revenues 43.5% 42.5% 36.6% -5.9% -6.9% 34.0% 41.2% 37.1% -4.1% 3.1% 64.9%
EBIT(IFRS)/Revenues 7.1% 5.0% -3.7% -8.8% -10.8% -1.9% 5.3% -1.3% -6.5% 0.7% 43.0%
Effective Tax Rate 9.4% 28.4% -16.6% -45.0% -26.0% 23.0% 28.5% 3.5% -24.9% -19.5% 26.2%
Net Income/Revenues -7.8% -6.7% -21.5% -14.8% -13.7% -13.2% -6.2% -15.4% -9.2% -2.2% 25.8%
EBITDA - Pre-M&S 1.4 1.3 1.1 (0.2) (0.3) 2.4 2.6 2.2 (0.3) (0.2) 35.0
EBIT - Pre-M&S 0.5 0.4 0.2 (0.2) (0.3) 0.7 0.9 0.6 (0.3) (0.2) 24.5
Division EBIT 0.4 0.2 0.0 (0.2) (0.4) 0.5 0.5 0.2 (0.3) (0.4) 21.9 SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 110 of 133
Utility Division Variance Meeting111I
($$ in '000)Budget Actuals Variance February - Comment
Revenue 2,229 2,089 (139) Water Sold (46) MG below plan (Production (5) MG below plan & Non
revenue (42) MG below)
Personnel Expense 551 566 (15)
Payroll ($29k) over: vacancies offset by lower direct labor to Capex, wage
adjustments & OT ($6k)
Benefits $14k under: Pension/PBOP $11k, Medical ($7k), Workers
Comp/Taxes/Fringe Trnfr Out $10k under
Energy Expense 124 121 3 Production slightly under plan
Chemical Expense 9 13 (4) Slightly higher usage
Subcontractor Exp 48 80 (32) ($15) Legal accrual miscode, ($8k) Qtrly generator Inspections timing,
($6.5k) Cityworks web hosting timing, ($2k) Itron support timing
Other Expenses 132 141 (9) ($9k) Extra snow removal
Operating & Maintenance Costs 864 921 (57)
M&S Fees 318 321 (4)
Water Purchased Expense 3 0 3 Timing
Write-off Expense 22 27 (5) Higher system bad debt write-offs and lower collections
General Taxes 167 171 (4)
PW, WO, and General Taxes 192 198 (6)
Other Income Included in EBITDA (48) (48) 0
AFUDC Exp (45) (68) 23 Sunset Peak
EBITDA 948 765 (183)
Provision - - -
Depreciation Expense 824 832 (8)
Amortization Expense 11 11 1
Depreciation & Amortization 836 843 (7)
EBIT 112 (78) (190)
Interest & Other Financial Income 322 308 14
Exceptional Items - - -
Pre-tax Income (210) (386) (176)
Taxes (60) 64 (123)
Total Net Incomes (150) (450) (300)
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 111 of 133
Utility Division Variance Meeting112I
Full Year
Capital Expenditures V1 Budget V1 Budget Actuals
in Thousands US $2019 2019 2019 $ %
Idaho 34,626 3,064 4,191 (1,127) -36.8%
Year To Date - Jan Variance
vs. Revised Budget
●Comments on Large Projects –Variance, Progress & any other developments (scope
change, risks, etc.)
●Redwood Creek Improvements $1.5M 2019 Feb budget. ($723k) over –Lots of pipeline shipments have
arrived and timing on invoices accrued.
●Comments on other variances -Under (Over)
–Blankets ($18k)–New Services growth
–Replace 16th St. Well House ($51k)–The well house construction is progressing well.
–Agency Related Replacement Mains ($245k)–Running ahead of schedule
–Chlorination Equipment ($36k)–Equipment ordered in 2018 arrived in 2019.
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 112 of 133
Utility Division Variance Meeting113I
Personnel Expense (551) (582) (443) 138 108 (1,662) (1,741) (1,626) 115 37 (7,121)
Energy Expense (140) (133) (131)2 9 (415) (388) (381)7 34 (2,485)
Chemical Expense (8) (16) (21) (5) (13) (33) (38) (41) (3) (9)(361)
Subcontractor Exp (61) (67) (70) (2) (9) (191) (167) (186) (19)5 (929)
Other Expenses (135) (136) (142) (6) (7) (363) (411) (431) (20) (68)(1,819)
Operating & Maintenance Costs (896) (935) (807) 128 89 (2,664) (2,746) (2,665) 81 (1)(12,714)
M&S Fees (393) (318) (304) 13 89 (1,230) (962) (920) 41 310 (3,859)
PW, WO, and General Taxes (188) (189) (199) (10) (11) (702) (691) (731) (40) (29)(2,386)
Other Income Included in EBITDA 2 106 55 (51) 54 (27) 250 171 (79) 198 1,657
AFUDC Exp 27 60 69 9 42 75 139 196 57 121 480
Depreciation & Amortization (846) (838) (786) 52 60 (2,535) (2,509) (2,470) 40 65 (10,509)
Interest & Other Financial Income (282) (322) (396) (74) (114) (998) (971) (1,041) (70) (43)(3,863)
Exceptional Items 0 0 0 0 0 0 0 0 0 0 0
Pre-tax Income (20)(5)102 107 122 (828) (410) (599) (189) 229 16,764
Taxes 49 5 (23) (29) (72) 235 121 2 (119) (233) (4,390)
Total Net Incomes 28 0 78 78 50 (593) (290) (598) (308)(4)12,374
(O&M+M&S)/Revenues excl PW 54.4% 55.9% 49.0% -6.9% -5.5% 59.4% 58.0% 58.5% 0.5% -0.9% 36.4%
EBITDA(IFRS)/Revenues 43.3% 47.5% 52.0% 4.5% 8.6% 37.3% 43.4% 42.4% -0.9% 5.1% 64.9%
EBIT(IFRS)/Revenues 10.2% 13.0% 20.2% 7.1% 9.9% 2.3% 7.9% 6.4% -1.5% 4.1% 43.0%
Effective Tax Rate 238.9% 102.4% 22.8% -79.6% -216.1% 28.3% 29.4% 0.3% -29.2% -28.1% 26.2%
Net Income/Revenues 1.1% 0.0% 3.2% 3.2% 2.1% -8.2% -4.1% -8.7% -4.6% -0.5% 25.8%
EBITDA - Pre-M&S 1.5 1.5 1.6 0.1 0.1 3.9 4.0 3.8 (0.2) (0.1) 35.0
EBIT - Pre-M&S 0.7 0.6 0.8 0.2 0.1 1.4 1.5 1.4 (0.2) (0.0) 24.5
Division EBIT 0.6 0.4 0.6 0.2 (0.0) 1.1 0.9 0.7 (0.1) (0.4) 21.9
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 113 of 133
Utility Division Variance Meeting114I
($$ in '000)Budget Actuals Variance March - Comment
Revenue 2,429 2,469 40 Water Sold (18) MG below plan (Production 4 MG above plan & Non
revenue (22) MG below) Facility charges updated
Personnel Expense 582 443 138
Payroll $84K under: Vacancies above plan & higher labor to Capex
Benefits $54k under: Pension/PBOP $13k, Medical $26k, Workers
Comp/Taxes/Fringe Trnfr Out $30k under, 401k ($15K) age base adjustment
Energy Expense 133 131 2 Gross Production 6MG under plan
Chemical Expense 16 21 (5) Slightly higher usage - well cleaning
Subcontractor Exp 67 70 (2) ($29) Legal accrual miscodes & Regulatory matters, $13k Gen. Maint. timing,
$7k Notify system not operational yet, $6.5k Cityworks hosting timing
Other Expenses 136 142 (6) ($6k) Materials - chemical reagent set timing, ($9k) training timing, ($2k)
janitorial timing; $5k transportation, $6k safety training timing
Operating & Maintenance Costs 935 807 128
M&S Fees 318 304 13
Water Purchased Expense 4 7 (3) Timing & Lucky Peak Maint. Slightly higher
Write-off Expense 17 20 (3)
General Taxes 167 171 (4)
PW, WO, and General Taxes 189 199 (10)
Other Income Included in EBITDA (106) (55) (51) Less CIAC taxes collected - timing, development continues strong
AFUDC Exp (60) (69) 9
EBITDA 1,154 1,283 129
Provision - - -
Depreciation Expense 827 775 52 Capex budget revision
Amortization Expense 11 11 1
Depreciation & Amortization 838 786 52
EBIT 316 498 181
Interest & Other Financial Income 322 396 (74) Interest expense & Pension higher
Exceptional Items - - -
Pre-tax Income (5) 102 107
Taxes (5) 23 (29)
Total Net Incomes 0 78 78
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 114 of 133
Utility Division Variance Meeting115I
Full Year
Capital Expenditures V1 Budget V1 Budget Actuals
in Thousands US $2019 2019 2019 $ %
Idaho 34,626 5,980 6,302 (322) -5.4%
Year To Date - Mar Variance
vs. Revised Budget
●Comments on Large Projects –Variance, Progress & any other developments (scope change,
risks, etc.)
●C18D102 -Redwood Creek Improvements $3.5M 2019 Mar YTD budget. $31k under –Project on schedule
●Comments on other variances -Under (Over)
–Blankets $16k –New Services growth
–C19C504 -Replace 16th St. Well House ($82k)–The well house construction is progressing well.
–C19D700 -Agency Related Replacement Mains ($290k)–Running ahead of schedule
–C19B505 -Chlorination Equipment ($33k)–Equipment ordered in 2018 arrived in 2019.
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 115 of 133
8,665
10,178 532
458
482 41
4.1%3.5%3.7%0.3%
BU Budget Blankets Engineering Large Projects Overheads Actuals
116 I North America Consolidated
Accelerated progress for developer activity and Agency activity…
*All figures in $’000** (%) delta vs. Region budget per category***Excludes Corp OH
Blankets $0.5M higher due to developer activity
Engineering $0.5M higher due to Agency main replacements
Large Proj.$0.5M higher due to timing of RWC
OH On target
Adj.N/A
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 116 of 133
12,883
12,202
652
(421)
(962)
49 3.3%-2.1%-4.8%0.2%
BU Budget Blankets Engineering Large Projects Overheads Actuals
117 I North America Consolidated
Accelerated progress for developer activity and Agency activity…
*All figures in $’000** (%) delta vs. Region budget per category***Excludes Corp OH
Blankets $0.7M higher due to developer activity
Engineering ($0.4M) lower due to Agency main replacements
Large Proj.($1.0M) lower due to timing of RWC, slight delay in pressure test
OH On target
Adj.N/A
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 117 of 133
15,250
13,491
622 (772)
(1,646)
37 2.2%-2.7%-5.8%0.1%
BU Budget Blankets Engineering Large Projects Overheads Actuals
118 I North America Consolidated
Favorable due to timing of Large Projects…
*All figures in $’000** (%) delta vs. Region budget per category***Excludes Corp OH
Blankets $0.6M higher due to developer activity
Engineering ($0.8M) lower due to Agency main replacements
Large Proj.($1.6M) lower due to timing of Redwood Creek, slight delay in Phase 5 pressure test
OH On target
Adj.N/A
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 118 of 133
17,217 14,501
461 (662)
(2,544)
29
1.3%-1.8%-7.0%0.1%
BU Budget Blankets Engineering Large Projects Overheads Actuals
119 I North America Consolidated
Favorable due to timing of Large Projects…
*All figures in $’000** (%) delta vs. Region budget per category***Excludes Corp OH
Blankets $0.5M higher due to developer activity
Engineering ($0.7M) lower due to Agency main replacements
Large Proj.($2.5M) lower due to timing of Redwood Creek, slight delay in Phase 5 pressure test
OH On target
Adj.N/A
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 119 of 133
18,363
16,304
491 (890)
(1,676)
16
1.0%-1.9%-3.5%0.0%
BU Budget Blankets Engineering Large Projects Overheads Actuals
120 I North America Consolidated
Favorable due to timing of Large Projects…
*All figures in $’000** (%) delta vs. Region budget per category***Excludes Corp OH
Blankets $0.5M higher due to developer activity
Engineering ($0.9M) lower due to Agency main replacements
Large Proj.($1.7M) lower due to timing of Redwood Creek, slight delay in Phase 5 pressure test
OH On target
Adj.N/A
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 120 of 133
19,020
17,097
484 (951)
(1,464)
8 0.9%-1.7%-2.6%0.0%
BU Budget Blankets Engineering Large Projects Overheads Actuals
121 I North America Consolidated
Favorable due to timing of Large Projects…
*All figures in $’000** (%) delta vs. Region budget per category***Excludes Corp OH
Blankets $0.5M higher due to developer activity
Engineering ($1.0M) lower due to Agency main replacements
Large Proj.($1.5M) lower due to timing of Redwood Creek, slight delay in Phase 5 pressure test
OH On target
Adj.N/A
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 121 of 133
20,275
18,225
322
(1,619)
(781)
28 0.5%-2.6%-1.2%0.0%
BU Budget Blankets Engineering Large Projects Overheads Actuals
122 I North America Consolidated
Favorable due to timing of Large Projects and main replacements…
*All figures in $’000** (%) delta vs. Region budget per category***Excludes Corp OH
Blankets $0.3M higher due to developer activity
Engineering ($1.6M) lower due to Agency main replacements
Large Proj.($0.8M) lower due to timing of Redwood Creek, slight delay in Phase 5 pressure test
OH On target
Adj.N/A
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 122 of 133
21,402
20,172
96
(1,518)
166 27 0.1%-2.2%0.2%0.0%
BU Budget Blankets Engineering Large Projects Overheads Actuals
123 I North America Consolidated
Favorable due to main replacements…
*All figures in $’000** (%) delta vs. Region budget per category***Excludes Corp OH
Blankets $0.1M higher due to developer activity
Engineering ($1.5M) lower due to Agency main replacements
Large Proj.$0.2M higher
OH On target
Adj.N/A
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 123 of 133
22,859
22,308
270
(1,096)
255 21 0.4%-1.5%0.3%0.0%
BU Budget Blankets Engineering Large Projects Overheads Actuals
124 I North America Consolidated
Favorable due to main replacements…
*All figures in $’000** (%) delta vs. Region budget per category***Excludes Corp OH
Blankets $0.3M higher due to developer activity
Engineering ($1.1M) lower due to Agency main replacements
Large Proj.$0.3M higher
OH On target
Adj.N/A
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 124 of 133
1,005
891 (156)
6 -36
-6.0%0.2%0.0%1.4%
BU Budget Blankets Engineering Large Projects Overheads Actuals
125 I North America Consolidated
Favorable due to developer activity…
*All figures in $’000** (%) delta vs. Region budget per category***Excludes Corp OH
Blankets ($0.2M) lower due to developer activity
Engineering On target
Large Proj.On target
OH On target
Adj.N/A
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 125 of 133
2,951
1,821
(132)
(1,049)
-51
-2.1%-17.0%0.0%0.8%
BU Budget Blankets Engineering Large Projects Overheads Actuals
126 I North America Consolidated
Favorable due to timing of network and plant projects…
*All figures in $’000** (%) delta vs. Region budget per category***Excludes Corp OH
Blankets ($0.1M) lower due to developer activity
Engineering ($1.0M) lower due timing of network/plant projects (Spurwing, MWTP Controls, Whistle Pig Tank)
Large Proj.On target
OH On target
Adj.N/A
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 126 of 133
5,406
3,304
(88)
(2,024)
(5)16
-0.9%-20.7%-0.1%0.2%
BU Budget Blankets Engineering Large Projects Overheads Actuals
127 I North America Consolidated
Favorable due to timing of network and plant projects…
*All figures in $’000** (%) delta vs. Region budget per category***Excludes Corp OH
Blankets ($0.1M) lower due to developer activity
Engineering ($2.0M) lower due timing of network/plant projects (Spurwing, MWTP Controls, Whistle Pig Tank)
Large Proj.On target
OH On target
Adj.N/A
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 127 of 133
128 I North America Consolidated
Favorable due to timing of network and plant projects…
*All figures in $’000** (%) delta vs. Region budget per category***Excludes Corp OH
Blankets ($0.1M) lower due to developer activity
Engineering ($2.9M) lower due timing of network/plant projects (Spurwing, MWTP Controls, Whistle Pig Tank)
Large Proj.On target
OH On target
Adj.N/A
8,452
5,488
(73)
(2,902)
(10)21
-0.6%-21.9%-0.1%0.2%
BU Budget Blankets Engineering Large Projects Overheads Actuals
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 128 of 133
10,641
7,283
201
(3,562)
(20)22
1.2%-20.7%-0.1%0.1%
BU Budget Blankets Engineering Large Projects Overheads Actuals
129 I North America Consolidated
Favorable due to timing of network and plant projects…
*All figures in $’000** (%) delta vs. Region budget per category***Excludes Corp OH
Blankets $0.2 higher
Engineering ($3.6M) lower due timing of network/plant projects (Spurwing, MWTP Controls, Whistle Pig Tank).
Construction crews fully deployed following completion of Redwood Creek
Large Proj.On target
OH On target
Adj.N/A
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 129 of 133
13,243
9,948
33 (3,350)
(18)39
0.1%-15.2%-0.1%0.2%
BU Budget Blankets Engineering Large Projects Overheads Actuals
130 I Utility Monthly Capex Review –June 2020
Favorable due to timing of network and plant projects…
*All figures in $’000** (%) delta vs. Region budget per category***Excludes Corp OH
Blankets On target
Engineering ($3.4M) lower due timing of network/plant projects (Spurwing, MWTP Controls, Whistle Pig Tank).
Construction crews fully deployed following completion of Redwood Creek
Large Proj.On target
OH On target
Adj.N/A
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 130 of 133
14,796
11,470
(13)(3,360)
(22)68
0.0%-12.2%-0.1%0.2%
BU Budget Blankets Engineering Large Projects Overheads Actuals
131 I Utility Monthly Capex Review –July 2020
Favorable due to timing of network and plant projects…
*All figures in $’000** (%) delta vs. Region budget per category***Excludes Corp OH
Blankets On target
Engineering ($3.4M) lower due timing of network/plant projects (Spurwing, MWTP Controls, Whistle Pig Tank).
Construction crews fully deployed following completion of Redwood Creek
Large Proj.On target
OH On target
Adj.N/A
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 131 of 133
16,316
12,989
(11)(3,191)
(52)(73)
0.0%-9.3%-0.2%-0.2%
BU Budget Blankets Engineering Large Projects Overheads Actuals
132 I Utility Monthly Capex Review –August 2020
Favorable due to timing of network and plant projects…
*All figures in $’000** (%) delta vs. Region budget per category***Excludes Corp OH
Blankets On target
Engineering ($3.2M) lower due timing of network/plant projects (Spurwing, MWTP Controls, Whistle Pig Tank).
Construction crews fully deployed following completion of Redwood Creek
Large Proj.On target
OH On target
Adj.N/A
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 132 of 133
18,091
14,989
234 (3,292)
23 (67)
0.6%-8.6%0.1%-0.2%
BU Budget Blankets Engineering Large Projects Overheads Actuals
133 I Utility Monthly Capex Review –September 2020
Favorable due to timing of network and plant projects…
*All figures in $’000** (%) delta vs. Region budget per category***Excludes Corp OH
Blankets On target
Engineering ($3.3M) lower due timing of network/plant projects (Spurwing, MWTP Controls, Whistle Pig Tank).
Construction crews fully deployed for remaining rate case projects
Large Proj.On target
OH On target
Adj.N/A
SUZ-W-20-02
IPUC DR 17 Attachment 1
Page 133 of 133
June 2019 MTD
FY18 FY19 FY19
Final Final Final
($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 5,618 5,902 5,808 (94) Water Sold (79) MG below plan, Net Production (103) MG
under. Inconsistent temps in June. 190 Water Sold (11) MG below 2018 - Inconsistent temps in June offset
by customer growth in Facility charges $144k
Personnel Expense 577 564 541 23 36 Pension lower
Energy Expense (85) 280 268 13 Lower Volume (352) ($358k) ID Power rebate booked in Other Utilities
Chemical Expense 37 46 57 (12) Higher sodium hypo & phosphate usage (20) Higher sodium hypo & phosphate usage
Subcontractor Exp 72 93 73 21 (1)
Other Expenses 124 148 142 6 (17) Landscaping maintenance extras
Operating & Maintenance Costs 725 1,131 1,080 50 (355)
M&S Fees 369 316 302 14 Roughly on budget 67
Favorable due to organizational restructuring. (Corp M&S favorable
due to savings and pushing down costs to Segments, partially offset by
increased Utility M&S expenses due to the push down)
PW, WO, and General Taxes 191 177 191 (14) (1)
Other Income Included in EBITDA (1) (51) (257) 206 Higher CIAC taxes collected for June - YTD behind but likely
timing as development continues strong, avg. 1 project per day 256 CIAC taxes not collected until July '18
AFUDC Exp (30) (59) (95) 36 Redwood Creek Pipeline 65 2019 Sunset Peak, Redwood Creek & Brian Subdivision post closing
AFUDC
Provision - - - - -
Depreciation Expense 816 835 783 52 Capex budget revision, timing of projects 33 Amortization Expense 37 11 11 1 26
June 2019 YTD
Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 20,248 20,471 19,728 (743) Water sold (376 MG) below plan. Net Production (385 MG) below plan - Cool/wet Spring (519) Water Sold (101 MG) below and '19 rate lower due to tax reform.
Personnel Expense 3,425 3,487 3,307 179
Payroll $34k under: Vacancies in excess of budget & higher labor trans out.
Benefits $145k under: Lower taxes, pension/PBOP, Medical offset by higher 401k & Workers Comp
118
2018
Benefits $73k under: changes in pension acctg., charges now below
EBIT, higher medical ins exp. And PEBOP actuarial estimates, higher
Energy Expense 726 1,086 1,028 59 Lower Volume & increased production efficiencies (302)
Chemical Expense 90 154 161 (7) (71) $39k chemical inventory credit, volume difference vs prior year
Subcontractor Exp 429 420 428 (7) Regulatory legal matters, eliminate cash filing/exemption, protest, purchase 2
Other Expenses 852 944 1,027 (83)
New landscaping contract, higher snow removal, irrigation
system repairs for neglected facility work by vendor ($42k). CityWorks License ($15k) timing. Materials
($55k) underbudgeted & timing, reagent timing, maint. of hydrants, repair work.
(175) sprinkler startup/repairs. ($24k) Higher materials and additional vehicle leases ($29k). Additional ($15k) CityWorks Licenses, ($15k)
Leadership training, IVR System, Safety ($7k)
Operating & Maintenance Costs 5,523 6,091 5,951 141 (428)
M&S Fees 2,371 1,929 1,827 102
Corp M&S favorable due mainly to the open positions in HR.
Utility M&S favorable due mainly to favorable outside consulting spending in BTS
544 Favorable due to organizational restructuring. (Corp M&S favorable
due to savings and pushing down costs to Segments, partially offset by increased Utility M&S expenses due to the push down)
Write-off Expense 126 103 131 (28) Higher system bad debt write-offs and lower collections (5)
General Taxes 1,041 1,004 1,027 (23) Property tax accrual higher than budgeted 14 Property tax lower
PW, WO, and General Taxes 1,311 1,247 1,300 (53) 11
Other Income Included in EBITDA 26 (877) (634) (243)
Non-recoverable - Less CIAC taxes collected - timing likely as
development continues strong. ($74k) Eagle Water Acq.
Reclass to deferred acct.
660 CIAC taxes not collected until July '18
AFUDC Exp (159) (370) (465) 95 Sunset Peak Reservoir, Redwood Creek Pipeline 305 2019 Sunset Peak, Redwood Creek projects & Brian Subdivision post closing AFUDC
EBITDA 11,175 12,451 11,749 (701) 574
Amortization Expense 222 68 63 4 159 Def. Power $21k/mnth, Def. rate case $3k/mnth ended 12/2018
Depreciation & Amortization 5,084 5,035 4,844 191 240
EBIT 6,091 7,415 6,905 (510) 814
Interest & Other Financial Income 1,987 1,936 2,065 (129) (78)
Exceptional Items - - - - -
Pre-tax Income 4,104 5,480 4,840 (640) 736
Taxes 1,064 1,427 1,427 (1) (364)
Total Net Incomes 3,041 4,053 3,413 (640) 372
July 2019 MTD
FY18 FY19 FY19
Final Final Final
($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 7,502 6,989 6,959 (30)
Water Sold 23 MG above plan, Net Production (55) MG under.
Fixed charges ($103k) - possible timing issue in Unbilled - Joyce (543) Water Sold (353) MG below 2018 - 2019 July weather cooler than
2018
Personnel Expense 512 619 550 69 (38) Lower medical and wages
Operating & Maintenance Costs 1,165 1,283 1,233 49 (68)
M&S Fees 387 325 337 (12) Roughly on budget 49
Favorable due to organizational restructuring. (Corp M&S favorable
due to savings and pushing down costs to Segments, partially offset by
increased Utility M&S expenses due to the push down)
PW, WO, and General Taxes 199 177 199 (22) (0)
Other Income Included in EBITDA (239) (229) (122) (107) Lower CIAC taxes collected for July - YTD behind but likely
timing as development continues strong, avg. 1 project per day (116) Lower CIAC taxes collected in 2019
AFUDC Exp (38) (17) (103) 87 Redwood Creek Pipeline 65 2019 Sunset Peak, Redwood Creek & Brian Subdivision post closing
AFUDC
Provision - - - - -
Depreciation Expense 819 872 792 81 Capex budget revision, timing of projects 27
Depreciation & Amortization 855 905 802 102 53 EBIT 5,172 4,545 4,612 67 (560)
Interest & Other Financial Income 329 322 369 (47) (40) Exceptional Items - - - - -
Pre-tax Income 4,843 4,223 4,243 19 (600)
Taxes 1,312 1,114 1,153 (39) 160 Total Net Incomes 3,531 3,109 3,090 (19) (441)
July 2019 YTD
Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 27,749 27,460 26,687 (773) Water sold (353 MG) below plan. Net Production (438 MG) below plan - Cool/wet Spring (1,062) Water Sold (281 MG) below and '19 rate lower due to tax reform.
Personnel Expense 3,938 4,106 3,858 248 80
2018
Benefits $47k under: changes in pension acctg., charges now below
EBIT, higher medical ins exp. And PEBOP actuarial estimates, higher
Energy Expense 1,073 1,446 1,380 66 Lower Volume & increased production efficiencies (307)
Chemical Expense 152 215 231 (17) (79) $39k chemical inventory credit 2018 correction for prior year error, volume difference vs prior year
Other Expenses 990 1,084 1,197 (113) (207) sprinkler startup/repairs. ($37k) Higher materials. Additional ($15k)
CityWorks Licenses, ($15k) Leadership training, IVR System, Safety
($20k)
Operating & Maintenance Costs 6,688 7,374 7,184 190 (496)
M&S Fees 2,758 2,254 2,164 90 Corp M&S favorable due mainly to the open positions in HR.
Utility M&S favorable due mainly to favorable outside consulting spending in BTS
594 Favorable due to organizational restructuring. (Corp M&S favorable
due to savings and pushing down costs to Segments, partially offset by increased Utility M&S expenses due to the push down)
Write-off Expense 151 113 159 (46) Higher system bad debt write-offs and lower collections (8)
General Taxes 1,214 1,171 1,198 (27) Property tax accrual higher than budgeted 16 Property tax lower
PW, WO, and General Taxes 1,510 1,424 1,499 (75) 11
Other Income Included in EBITDA (212) (1,106) (756) (350)
Non-recoverable - Less CIAC taxes collected - timing likely as
development continues strong. ($74k) Eagle Water Acq. Reclass to deferred acct. 544 CIAC taxes not collected until July '18
AFUDC Exp (197) (386) (568) 181 Sunset Peak Reservoir, Redwood Creek Pipeline 371 2019 Sunset Peak, Redwood Creek projects & Brian Subdivision post closing AFUDC
EBITDA 17,202 17,900 17,163 (737) (39)
Amortization Expense 259 100 74 26 185 Def. Power $21k/mnth, Def. rate case $3k/mnth ended 12/2018
Depreciation & Amortization 5,939 5,940 5,646 293 293
EBIT 11,263 11,960 11,517 (444) 253
Interest & Other Financial Income 2,316 2,257 2,430 (172) (114)
Exceptional Items - - - - -
Pre-tax Income 8,947 9,703 9,087 (616) 140
Taxes 2,376 2,541 139 2,401 2,237
Total Net Incomes 6,571 7,162 8,947 1,785 2,376
Aug 2019 MTD
August Total Book Codes Total Data Type Total Projects Idaho BU Division Total Departments OU_Rollup_by_BU
Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 7,046 6,953 6,854 (99) Water Sold 32 MG above plan, Net Production 45 MG above.
Average rate ($0.08) lower & Budget includes $194k of Eagle Water (192) Water Sold (97) MG below 2018
Personnel Expense 594 604 563 41 Energy Expense 336 341 347 (7)
Chemical Expense 48 57 71 (13)
Subcontractor Exp 87 94 93 1 (6)
Other Expenses 151 131 154 (23) Operating & Maintenance Costs 1,216 1,226 1,227 (1)(12)
M&S Fees 435 327 289 37 Roughly on budget 146
Favorable due to organizational restructuring. (Corp M&S favorable
due to savings and pushing down costs to Segments, partially offset
by increased Utility M&S expenses due to the push down)
Water Purchased Expense (4)0 - 0 (4) Write-off Expense 13 20 20 0
General Taxes 174 167 171 (4)2
PW, WO, and General Taxes 182 187 191 (4)(9)
Other Income Included in EBITDA (246)(142)(271)129 Higher CIAC taxes collected 25 Higher CIAC taxes collected
AFUDC Exp (45)(16)(108)92 Redwood Creek Pipeline 63 2019 Sunset Peak, Redwood Creek & Brian Subdivision post closing
AFUDC EBITDA 5,503 5,371 5,525 153 21 Provision - - - - -
Depreciation Expense 839 877 793 84 46
Amortization Expense 37 32 11 21
Depreciation & Amortization 876 909 804 105 72
EBIT 4,628 4,462 4,721 259 93 Other Int & Fin Income 1 (93)4 (96)(2) Interest & Other Financial Income 326 322 346 (24)(20)
Exceptional Items - - - - -
Pre-tax Income 4,302 4,141 4,375 235 74 Taxes 1,152 1,092 1,196 (104)(44)
Total Net Incomes 3,150 3,048 3,180 131 30
Aug 2019 YTD
Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 34,795 34,413 33,541 (872)Water sold (321 MG) below plan. Net Production (344 MG)
below plan - Cool/wet Spring , milder summer (1,254)Water Sold (378 MG) below and '19 rate lower due to tax reform.
EBIT, higher medical ins exp. And PEBOP actuarial estimates, higher
Energy Expense 1,409 1,786 1,727 59 Lower Volume (317)
Chemical Expense 200 272 302 (30)Under budgeted - higher prices on PACL & Polymer (102)
Other Expenses
1,141 1,215 1,350 (135)
(210)
($73k) Higher monthly landscaping contract and extra snow removal,
sprinkler startup/repairs. ($16k) Higher materials. Additional ($15k)
CityWorks Licenses, ($15k) Leadership training, IVR System, Safety ($19k)
Operating & Maintenance Costs 7,904 8,601 8,412 189 (508)
M&S Fees
3,194 2,581 2,454 127
740 Favorable due to organizational restructuring. (Corp M&S favorable due to savings and pushing down costs to Segments, partially offset
by increased Utility M&S expenses due to the push down)
Write-off Expense 164 132 179 (47)(15)
General Taxes 1,388 1,338 1,369 (31)19 Property tax lower
PW, WO, and General Taxes 1,693 1,611 1,691 (79)2
Other Income Included in EBITDA (458)(1,248)(1,027)(221)569 CIAC taxes not collected until July '18
AFUDC Exp (242)(402)(675)273 Sunset Peak Reservoir, Redwood Creek Pipeline 433 2019 Sunset Peak, Redwood Creek projects & Brian Subdivision post closing AFUDC
22,706 23,271 22,688 (584)(18) Provision - - - - -
Depreciation Expense 6,519 6,717 6,365 352 Capex plan revision, IT Software & Hardware fully depreciated 154 Capex plan revision
Amortization Expense 295 132 85 47 Eagle Water budgeted $21k/mnth 211 Def. Power $21k/mnth, Def. rate case $3k/mnth ended 12/2018
6,815 6,849 6,450 399 365
15,891 16,422 16,238 (185)347
Other Int & Fin Income 9 (85)29 (114)(20)
2,642 2,579 2,780 (201)(138)
- - - - -
13,249 13,844 13,458 (385)209
Current Income Taxes 2,868 3,665 5,078 (1,413)(2,209)Tax Team to provide
Deferred Income Taxes 659 (32)(1,302)1,270 1,961 Tax Team to provide
3,528 3,633 3,776 (143)(248)
9,721 10,211 9,682 (528)(39)
Personnel Expense 111
Sep 2019 MTD
FY18 FY19 FY19
Final Final Final($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 5,653 5,248 5,043 (205)
Budget includes $154k of Eagle Water. Water Sold 38
MG above plan, Net Production 48 MG below, NRW 86 MG above. Average rate ($0.12) lower?
(610) Water Sold (239) MG below 2018
Personnel Expense 499 594 561 33 $36k Workers Comp adj. and lower medical (62) Additional headcount & higher wages
Energy Expense 192 236 227 9 Eagle Water & Volume lower (35) ($422k) ID Power rebate offset by higher 2018 production
Chemical Expense 54 40 55 (15) Overall chemicals underbudgeted, includes Eagle Water (1)
Subcontractor Exp 160 91 82 9 Timing of Aux. Generator maint. paid August. 77 $96k CityWorks accrued to expense rather than prepaid account
Operating & Maintenance Costs 1,020 1,097 1,064 32 (44)
M&S Fees 481 315 336 (21) Roughly on budget 145 Favorable due to organizational restructuring. (Corp M&S favorable due to savings and pushing down costs to Segments, partially offset
by increased Utility M&S expenses due to the push down)
Write-off Expense 14 20 29 (10) Leak Adjustments, flushing credits, lower collections (16) Leak Adjustments, flushing credits, lower collections
PW, WO, and General Taxes 197 187 201 (14) (4)
Other Income Included in EBITDA (172) (173) (262) 89 Higher CIAC taxes collected 90 Higher CIAC taxes collected
AFUDC Exp (48) (16) (108) 93 'Redwood Creek Pipeline timing 61 2019 Sunset Peak, Redwood Creek & Brian Subdivision post closing
AFUDC
Provision - - - - -
Depreciation Expense 834 880 793 87 IT Software & Hardware fully depreciated as of 3/2019, no adds anticipated 41 IT Software & Hardware fully depreciated as of 3/2019
Amortization Expense 37 32 11 21 Eagle Water UPAA $21k per month delayed pending legal case 26 Eagle Water UPAA $21k per month delayed pending legal case
Depreciation & Amortization 870 912 804 108 67
EBIT 3,304 2,926 3,008 82 (296)
Interest & Other Financial Income 333 324 345 (21) (12) Exceptional Items - - - - -
Pre-tax Income 2,971 2,602 2,663 61 (308)
Taxes 976 685 594 91 382
Total Net Incomes 1,995 1,917 2,069 152 74
Effective Tax Rate 33%26%22%
Sep 2019 YTD
FY18 FY19 FY19
Final Final Final($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 40,449 39,661 38,584 (1,077) Water sold (283 MG) below plan. Net Production (392 MG)
below plan - Cool/wet Spring , milder summer $348k Eagle
Water
(1,865) Water Sold (617 MG) below and '19 rate lower due to tax reform.
Personnel Expense 5,031 5,303 4,981 322 49 2018Benefits $92k under: changes in pension acctg., charges now below
EBIT, higher medical ins exp. And PEBOP actuarial estimates, higher
Energy Expense 1,601 2,022 1,954 68 Lower Volume (353)
Chemical Expense 254 312 357 (45) Under budgeted - higher prices on PACL & Polymer (103) $39k chemical inventory credit 2018 correction for prior year error, volume difference vs prior year & price increases
Subcontractor Exp 781 709 694 15 87 $96k CityWorks accrued to expense rather than prepaid account - Reverses in Oct.
Other Expenses 1,256 1,350 1,489 (139) (233) sprinkler startup/repairs. ($16k) Higher materials. Additional ($15k)
CityWorks Licenses, ($15k) Leadership training, IVR System, Safety
($19k)
Operating & Maintenance Costs 8,924 9,697 9,476 221 (552)
M&S Fees 3,675 2,895 2,790 106 Corp and Utility M&S favorable due mainly to favorable open
positions outside consulting spending in BTS 885
Favorable due to organizational restructuring. (Corp M&S favorable
due to savings and pushing down costs to Segments, partially offset by increased Utility M&S expenses due to the push down)
Write-off Expense 177 152 208 (56) (31)
General Taxes 1,561 1,506 1,540 (35) 21 Property tax lower
PW, WO, and General Taxes 1,890 1,798 1,891 (93) (2)
Other Income Included in EBITDA (630) (1,421) (1,289) (132) Non-recoverable - Less CIAC taxes collected. Eagle Water Acq.
Reclass $74k to deferred acct. 659 CIAC taxes not collected until July '18
AFUDC Exp (290) (418) (784) 365 Sunset Peak Reservoir, Redwood Creek Pipeline in service
delay 494 2019 Sunset Peak, Redwood Creek projects & Brian Subdivision post
closing AFUDC
EBITDA 26,880 27,109 26,500 (610) (381)
Depreciation Expense 7,353 7,597 7,158 438 195 Capex plan revision
Amortization Expense 332 164 96 69 Eagle Water budgeted $21k/mnth 236 Def. Power $21k/mnth, Def. rate case $3k/mnth ended 12/2018
Depreciation & Amortization 7,685 7,761 7,254 507 431
EBIT 19,195 19,349 19,246 (103) 51 Interest & Other Financial Income 2,975 2,903 3,124 (221) (149) Exceptional Items - - - - -
Pre-tax Income 16,220 16,445 16,121 (324) (99)
Taxes 4,504 4,318 4,370 (52) 134
Total Net Incomes 11,716 12,128 11,751 (376) 35
Effective Tax Rate 28%26%27%
Oct 2019 MTD
FY18 FY19 FY19
Final Final Final($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 3,053 3,327 2,946 (382)
Budget includes $82k of Eagle Water. Water Sold (187)
MG below plan, Net Production (54) MG below, NRW (133) MG below.
(108) Water Sold (54) MG below 2018
Personnel Expense 552 619 600 19 (47) Additional headcount & higher wages & Union retro
Energy Expense 175 185 168 18 Eagle Water & Volume lower 7 ($422k) ID Power rebate offset by higher 2018 production
Chemical Expense 77 21 25 (4) Overall chemicals underbudgeted, includes Eagle Water 52 Higher volume in 2018 & accrual timing of Pax-xl
Subcontractor Exp (42) 78 83 (5) (125)
Operating & Maintenance Costs 926 1,027 1,017 10 (91)
M&S Fees 357 324 333 (9) Roughly on budget 24 Favorable due to organizational restructuring. (Corp M&S favorable due to savings and pushing down costs to Segments, partially offset
by increased Utility M&S expenses due to the push down)
Write-off Expense 19 22 26 (4) Leak Adjustments, flushing credits, lower collections (7) Leak Adjustments, flushing credits, lower collections
PW, WO, and General Taxes 193 190 197 (7) (4)
Other Income Included in EBITDA (114) (89) (91) 2 (23) Lower CIAC taxes collected
AFUDC Exp (208) (18) (109) 90 Redwood Creek Pipeline (100) 2019 Sunset Peak, Redwood Creek & Brian Subdivision post closing
AFUDC
Provision - - - - -
Depreciation Expense 809 882 798 84 IT Software & Hardware fully depreciated as of 3/2019, no adds anticipated 11 IT Software & Hardware fully depreciated as of 3/2019
Amortization Expense 37 32 11 21 Eagle Water UPAA $21k per month delayed pending legal case 26 Eagle Water UPAA $21k per month delayed pending legal case
Depreciation & Amortization 846 914 809 105 37
EBIT 1,054 981 789 (192) (264)
Interest & Other Financial Income 327 320 338 (18) (11) Exceptional Items - - - - -
Pre-tax Income 727 661 451 (210) (276)
Taxes 254 171 240 (69) 14
Total Net Incomes 472 490 211 (279) (262)
Effective Tax Rate 35%26%53%
Oct 2019 YTD
Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 43,502 42,988 41,530 (1,459) Water sold (471 MG) below plan. Net Production (446 MG) below plan - Cool/wet Spring , milder summer $430k Eagle (1,972) Water Sold (672 MG) below and '19 rate lower due to tax reform.
Personnel Expense 5,583 5,922 5,581 341 Payroll $27k under: EWC Vacancies & higher labor trans out.
Benefits $314k under: Lower taxes, pension/PBOP, Medical offset by higher 401k & Fringe transferred out
2 2018
Benefits $109k under: changes in pension acctg., charges now below EBIT, higher medical ins exp. And PEBOP actuarial estimates, higher
Energy Expense 1,776 2,208 2,122 86 Lower Volume (346)
Chemical Expense 331 333 382 (49) Under budgeted - higher prices on PACL & Polymer (51) $39k chemical inventory credit 2018 correction for prior year error,
volume difference vs prior year & price increases
Subcontractor Exp 739 787 776 10 higher Sensus AMI hosting ($14k), legal costs ($63k) higher - (37) $96k CityWorks accrued to expense rather than prepaid account - Reversed in Oct.
Other Expenses 1,421 1,474 1,632 (157)
New landscaping contract, higher snow removal, irrigation
system repairs ($43k), CityWorks License ($15k) timing. Materials ($61k) underbudgeted. ($18k) Higher safety due to
new employee uniforms & required Asbestos training
unplanned ($8k)
(211) sprinkler startup/repairs. Additional ($15k) CityWorks Licenses,
($15k) Leadership training, IVR System, Safety/Uniforms ($19k)
Operating & Maintenance Costs 9,850 10,724 10,493 231 (643)
M&S Fees 4,031 3,219 3,122 96 Corp and Utility M&S favorable due mainly to favorable open positions outside consulting spending in BTS 909 Favorable due to organizational restructuring. (Corp M&S favorable due to savings and pushing down costs to Segments, partially offset
by increased Utility M&S expenses due to the push down)
Write-off Expense 196 174 234 (60) Conservative budget. Higher auto bad debt write-offs and lower collections, large leak adjustment, new flushing credit (38)
General Taxes 1,735 1,673 1,711 (38) Property tax accrual higher than budgeted. Valuaion known, levy rate unknown, anticipated 1.325% slightly lower than prior
year, est. tax would be $2.02M
23 Property tax lower
PW, WO, and General Taxes 2,083 1,988 2,088 (101) (6)
Other Income Included in EBITDA (744) (1,510) (1,379) (131) Non-recoverable - Less CIAC taxes collected. Eagle Water Acq. Reclass $74k to deferred acct. 636 CIAC taxes not collected until July '18
AFUDC Exp (498) (437) (892) 456 Sunset Peak Reservoir, Redwood Creek Pipeline in service delay 394 2019 Sunset Peak, Redwood Creek projects & Brian Subdivision post closing AFUDC
EBITDA 28,780 29,004 28,097 (907) (682)
Depreciation Expense 8,162 8,478 7,956 522 206 Capex plan revision
Amortization Expense 369 196 107 90 Eagle Water budgeted $21k/mnth 262 Def. Power $21k/mnth, Def. rate case $3k/mnth ended 12/2018
Depreciation & Amortization 8,531 8,675 8,063 612 468
EBIT 20,249 20,329 20,035 (295) (214)
Interest & Other Financial Income 3,302 3,223 3,463 (240) (161)
Exceptional Items - - - - -
Pre-tax Income 16,947 17,106 16,572 (534) (375)
Taxes 4,758 4,489 4,610 (121) 148
Total Net Incomes 12,189 12,618 11,962 (656) (227)
Effective Tax Rate 28%26%28%
Nov 2019 MTD
FY18 FY19 FY19
Final Final Final($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 2,397 2,446 2,177 (269)
Volume ($182k), Facility Charges ($82k). Budget includes $60k
of Eagle Water. Water Sold (58) MG below plan, System delivery nearly on plan however NRW (64) MG below.
(220) ($60k) Brian Subdivision surcharge upfront pmts. 2018 rate decrease
5.6% due to tax reform ($120k), Volume (20MG) or ($40k) lower
Personnel Expense 591 591 722 (131) (130) Additional headcount, higher wages & Union retro
Chemical Expense (12) 14 6 8 Timing (18) Higher volume in 2018 & accrual timing of Pax-xl
Subcontractor Exp 71 62 117 (55) (46) Postage & billing in-arrears payment accrued, now current ($28k).
Higher WQ testing, ebilling costs, CS Temp for cross training.
Other Expenses 170 233 310 (77) (141) IVR call center costs ($46k), additional City works licenses ($20k),
Leadership training ($10k), Higher VA lease costs ($15k), Landscpaing
& snow removal costs ($13k), Higher maint. materials ($25k)
Operating & Maintenance Costs 961 1,037 1,296 (259) (335)
M&S Fees 455 321 304 17 Roughly on budget 151 Favorable due to organizational restructuring. (Corp M&S favorable due to savings and pushing down costs to Segments, partially offset
by increased Utility M&S expenses due to the push down)
General Taxes 173 167 81 86 92 Lower levy rate - adj. for accrual true up
PW, WO, and General Taxes 231 189 103 87 129
Other Income Included in EBITDA (111) (57) (64) 7 (47) Lower CIAC taxes collected
AFUDC Exp (53) (22) (115) 93 Redwood Creek Pipeline timing 61 2019 Sunset Peak, Redwood Creek timing & Brian Subdivision post
closing AFUDC
Provision - - - - -
Depreciation Expense 837 884 798 86 38 IT Software & Hardware fully depreciated as of 3/2019
Amortization Expense 37 32 11 21 Eagle Water UPAA $21k per month delayed pending legal case 26 Eagle Water UPAA $21k per month delayed pending legal case
Depreciation & Amortization 873 916 809 107 64 EBIT 41 61 (156) (217) (197)
Interest & Other Financial Income 325 320 369 (49) (44)
Exceptional Items - - - - -
Pre-tax Income (284) (259) (525) (266) (241)
Taxes 46 (73) 41 (114) 5 Total Net Incomes (330) (187) (566) (380) (237)
Effective Tax Rate -16%28%-8%
Nov 2019 YTD
FY18 FY19 FY19
Final Final Final($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 45,899 45,434 43,706 (1,727) Water sold (529 MG) below plan. Net Production (440 MG)
below plan - Cool/wet Spring , milder summer, ($490k) Eagle (2,192) Water Sold (693 MG) below and '19 rate lower due to tax reform.
Personnel Expense 6,175 6,513 6,303 210 $305k under: Lower Medical, taxes, pension/PBOP, offset by
higher 401k & lower Fringe transferred out
(128) 2018Benefits $120k under: changes in pension acctg., charges now below
EBIT, higher medical ins exp. And PEBOP actuarial estimates, higher
Energy Expense 1,917 2,344 2,262 82 Eagle Water planned $80k (346)
Chemical Expense 319 347 388 (41) Under budgeted - higher prices on PACL & Polymer (69) $39k chemical inventory credit 2018 correction for prior year error, volume difference vs prior year & price increases
Subcontractor Exp 810 849 894 (45) hosting ($6.5k), Locates ($14k) paying extra for electronic copies for Cityworks project, Auto-calls($8k), (83) lower, WQ testing ($20k) higher, Sensus AMI hosting higher,
locations and ebill fees higher
Other Expenses 1,590 1,707 1,942 (234)
New landscaping contract, snow removal, irrigation system repairs ($43k), CityWorks License ($15k) . Materials
($87k) underbudgeted. ($18k) Higher safety due to new employee uniforms & required Asbestos training unplanned
($8k), TAG membership ($15k)
(351) sprinkler startup/repairs. Additional ($15k) CityWorks Licenses,
($15k) Leadership training, IVR System, Safety/Uniforms ($29k),
Additional leased vehicles
Operating & Maintenance Costs 10,812 11,761 11,789 (28) (978)
M&S Fees 4,486 3,540 3,426 114 Corp and Utility M&S favorable due mainly to favorable open
positions outside consulting spending in BTS 1,060 Favorable due to organizational restructuring. (Corp M&S favorable
due to savings and pushing down costs to Segments, partially offset by increased Utility M&S expenses due to the push down)
Write-off Expense 237 196 255 (60) Conservative budget. Higher auto bad debt write-offs and
lower collections, large leak adjustment, new flushing credit (18)
General Taxes 1,908 1,840 1,792 48 Property tax accrual higher than budgeted. Valuaion known, levy rate unknown, anticipated 1.325% slightly lower than
prior year, est. tax would be $2.02M
116 Property tax lower
PW, WO, and General Taxes 2,314 2,177 2,191 (14) 123
Other Income Included in EBITDA (855) (1,567) (1,443) (123) Non-recoverable - Less CIAC taxes collected. Eagle Water Acq. Reclass $74k to deferred acct. 589 CIAC taxes not collected until July '18
AFUDC Exp (551) (458) (1,007) 548 Sunset Peak Reservoir, Redwood Creek Pipeline in service
delay 455 2019 Sunset Peak, Redwood Creek projects & Brian Subdivision post
closing AFUDC
EBITDA 29,694 29,981 28,750 (1,230) (943)
Depreciation Expense 8,999 9,362 8,755 608 244 Capex plan revision
Amortization Expense 406 229 117 111 Eagle Water budgeted $21k/mnth 288 Def. Power $21k/mnth, Def. rate case $3k/mnth ended 12/2018
Depreciation & Amortization 9,404 9,591 8,872 719 532 EBIT 20,289 20,390 19,878 (512) (411) Interest & Other Financial Income 3,626 3,543 3,831 (288) (205)
Exceptional Items - - - - -
Pre-tax Income 16,663 16,847 16,047 (800) (616)
Taxes 4,804 4,416 4,651 (235) 153 Total Net Incomes 11,859 12,431 11,395 (1,036) (463)
Effective Tax Rate 29%26%29%
Dec 2019 MTD
FY18 FY19 FY19
Final Final Final
($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 2,396 2,523 2,356 -168
Volume ($131k), Facility Charges ($34k). Budget includes $58k
of Eagle Water. Water Sold (45) MG below plan, System
delivery 8 MG above plan however NRW (53) MG below.
-40
($35k) Brian Subdivision surcharge upfront pmts. 2018 rate decrease
5.6% due to tax reform, Water sold (38MG) or ($59k) lower. Faciltiy
Charges $50
Personnel Expense 562 608 500 107
Payroll on plan - Headcount & higher wages offset by higher
Workers Comp adj. and lower medical
61 Additional headcount, higher wages by lower Fringe clearing, Worker
Comp. credit adj. to reserve, Lower Pension/PBOP & Medical
Subcontractor Exp 39 80 40 41 $5K No Cityworks hosting fee this year, $7k Notify budgeted no
actuals yet, $15k Generator maint. timing, $10k Eagle Water,
($14k) Temp labor, ($3k) Locating; CC&B fees $25k lower
0
Other Expenses 251 143 104 39 delay 147 $44k Materials p-card accrual reversal, $55k AquAdvanced renewal
timing, $21k Power amortization ended 2018, $20k Transportation
lower
Operating & Maintenance Costs 1,005 985 806 180 199
M&S Fees 463 320 407 -88 Unfavorable due to higher insurance claims and reserve and
additional outside spending related to Squad initiatives 56
Favorable due to organizational restructuring. (Corp M&S favorable
due to savings and pushing down costs to Segments, partially offset by
increased Utility M&S expenses due to the push down)
Write-off Expense 18 24 31 -7 Leak Adjustments, flushing credits, lower collections -13 Leak Adjustments, flushing credits, lower collections
General Taxes 88 167 83 84 Lower levy rate than anticipated, valuation was higher but
resulting tax is lower 4 Lower levy rate - adj. for accrual true up
PW, WO, and General Taxes 106 208 131 77 -26
Other Income Included in EBITDA -34 -90 -51 -39 17 Lower CIAC taxes collected
AFUDC Exp -55 -21 -129 108 Redwood Creek Pipeline timing 74 2019 Sunset Peak, Redwood Creek timing & Brian Subdivision post
closing AFUDC
Provision 71 - 86 -86 -15
Depreciation Expense 827 886 799 87 28 IT Software & Hardware fully depreciated as of 3/2019
Depreciation & Amortization 898 886 885 1 13
EBIT 13 236 307 71 294 Interest & Other Financial Income 323 320 368 -49 -45
Exceptional Items - - - - -
Pre-tax Income -310 -84 -62 22 249
Taxes -85 -26 566 -592 -650
Total Net Incomes -225 -57 -627 -570 -402
Effective Tax Rate 27%31%-917%
Dec 2019 YTD
Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 48,295 47,957 46,062 -1,895 Water sold (574 MG) below plan. Net Production (435 MG) below plan - Cool/wet Spring , milder summer, ($547k) Eagle
Water
-2,233 Water Sold (731 MG) below and '19 rate lower due to tax reform.
50620 - Other utilities -358 47 46 0 -404
- - - - -
92064 - Amort of AFUDC Equity GU 38 48 40 7 -2
Other Expenses 2,247 2,080 2,163 -84 83
Operating & Maintenance Costs 12,222 12,975 12,712 263 -490
70206 - Gross Receipts Tax - - - - -
General Taxes 1,996 2,007 1,876 131 120 Property tax lower
PW, WO, and General Taxes 2,419 2,386 2,322 63 97
Other Income Included in EBITDA -889 -1,657 -1,494 -163 Non-recoverable - Less CIAC taxes collected ($245k). Eagle Water Acq. Reclass $74k to deferred acct. ($10K) Service
awards. $13k new Veritas lobbyist fees
605 CIAC taxes not collected until July '18
AFUDC Exp -606 -480 -1,136 656 Sunset Peak Reservoir, Redwood Creek Pipeline in service delay 529 2019 Sunset Peak, Redwood Creek projects & Brian Subdivision post
closing AFUDC
Provision 71 - 86 -86 -15
Depreciation Expense 9,826 10,248 9,554 694 272 Capex plan revision
Depreciation & Amortization 9,897 10,248 9,639 609 258
Interest & Other Financial Income 3,950 3,863 4,200 -337 -250
Exceptional Items - - - - -
Taxes 4,719 4,390 5,217 -827 -498Total Net Incomes 11,633 12,374 10,768 -1,605 -865
Effective Tax Rate 29%26%33%
Personnel Expense 6,737 7,121 6,804 317 $411k under: Lower Medical, taxes, pension/PBOP & corp. adj.
to Workers Comp. damages reserve offset by higher 401k & lower Fringe transferred out
-67
Deferred Income Taxes 205 -48 -2,071 2,022 2,276
Jan 2020 MTD
Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 2,302 2,437 2,584 147 Volume $27k, Facility Charges $121k, cycle consolidation changes impact. Water Sold 13 MG above plan. 282 ($18k) Brian Subdivision surcharge upfront pmts. Water sold 48MG or $132k higher (2% annual customer growth). Faciltiy Charges $168
Personnel Expense 616 677 709 (32) Payroll $19k - new headcount vacancies pending backfill/hires
(CSR, MR, Oper, Utils); Benefits ($50k) - Higher medical (92)
Payroll ($68k) - Additional headcount & higher wages, lower CAPEX
direct labor; Benefits ($24k) - Slightly higher
Taxes/Pension/Medical/401k
Energy Expense 129 128 127 0 1
Chemical Expense 7 16 7 9 0
Subcontractor Exp 37 56 85 (29) (48) Legal ($18k), Temps ($11k), Higher Sensus hosting fees, collection fees, automated collection call fees, Digline fees
Other Expenses 159 154 143 11 16
Operating & Maintenance Costs 947 1,030 1,071 (40) (123)
M&S Fees 295 318 277 41 Unfavorable due to higher insurance claims and reserve and
additional outside spending related to Squad initiatives 18 Favorable due to organizational restructuring. (Corp M&S favorable
due to savings and pushing down costs to Segments, partially offset by increased Utility M&S expenses due to the push down)
Water Purchased Expense 118 138 113 24
Write-off Expense 45 36 27 9
General Taxes 171 183 162 21 2019 Lower levy rate than anticipated, valuation was higher but resulting tax is lower, JE based on consultant's estimate 9 Lower levy rate
PW, WO, and General Taxes 334 357 302 55 32
Other Income Included in EBITDA (68) (123) (247) 124 Higher CIAC taxes collected 179 Higher CIAC taxes collected
AFUDC Exp (59) (16) (111) 95 Redwood Creek Pipeline timing 52 2019 Sunset Peak, Redwood Creek timing & Brian Subdivision post
closing AFUDC
EBITDA 853 871 1,293 423 440 Provision - - (11) 11
Depreciation Expense 831 826 803 23 Revised capex budget 28 IT Software & Hardware fully depreciated as of 3/2019
Amortization Expense - - - - - Depreciation & Amortization 831 826 792 34 39
EBIT 22 44 501 457 479
Interest & Other Financial Income 337 369 325 44 12 Exceptional Items - - - - -
Pre-tax Income (315) (324) 176 500 491
Taxes (89) (90) 41 (131) (130) Total Net Incomes (226) (234) 135 369 361
28%28%23%
Feb 2020 MTD
Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 2,089 2,279 2,245 (34) Volume $5k, Facility Charges $(41k), cycle consolidation
changes impact. Joyce is monitoring. Water Sold 3 MG above 155 Water sold 46MG or $63k higher (2% annual customer growth). Faciltiy Charges $91
Personnel Expense 566 624 568 56 (CSR, MR, Oper, Utils); Benefits $36k - Lower medical, Workers (2)
Energy Expense 121 122 125 (4) (4)
Chemical Expense 13 22 23 (2) (10)
Subcontractor Exp 80 65 73 (8) 6
Other Expenses 152 185 128 57
Predominantly timing - $16k Lower vehicle - delay in new
$4.5k AutoCad, $3k MemBoard renewal timing, $3k telephone;
$10k Ad timing; $8k Snow removal not needed; $6k
Injuries/Damages budget change; $3.5k Hard hat & $4k new
employee uniform purchase timing; ($7k) P-card rebate timing
24 $20k lower transportation - higher transferred to Capex
Operating & Maintenance Costs 931 1,017 918 100 14
M&S Fees 321 300 272 28 Corp and Utility M&S favorable due mainly to favorable open positions and outside consulting spending in BTS 50 Corp and Utility M&S favorable due mainly to favorable open positions and outside consulting spending in BTS
Water Purchased Expense 0 0 38 (38) (38)
Write-off Expense 27 28 17 11
General Taxes 171 183 161 22 2019 Lower levy rate than anticipated, valuation was higher
but resulting tax is lower, JE based on consultant's estimate 10 Lower levy rate
PW, WO, and General Taxes 198 211 216 (5) (18)
Other Income Included in EBITDA (48) (139) (18) (121) Non-recoverable - Lower CIAC tax collected (30) Non-recoverable - Lower CIAC tax collected
71050 - AFUDC Gross up (13) - - - Budget was removed as the difference between book and tax basis is flowed thru reg asset and deferred tax liability (balance sheet only) (13) Starting 1/1/2020, no more P&L impact. The difference between book and tax basis is flowed thru reg asset and deferred tax liability (balance sheet only)
71051 - AFUDC Debt (18) (8) (39) 31 20
71052 - AFUDC Equity (37) (16) (77) 62 41
AFUDC Exp (68) (24) (116) 92 Redwood Creek Pipeline timing 48 2019 Sunset Peak, Redwood Creek timing & Brian Subdivision post closing AFUDC EBITDA 754 912 973 61 219 Provision - - (37) 37 Depreciation Expense 832 826 805 22
Amortization Expense - - - - -
Depreciation & Amortization 832 826 768 59 64 EBIT (78) 86 205 119 283
Interest & Other Financial Income 308 372 295 76 13
Exceptional Items - - - - - Pre-tax Income (386) (286) (90) 196 296 Taxes 64 (80) (27) (53) 91
Total Net Incomes (450) (206) (63) 143 387
-17%28%30%
Feb 2020 YTD
Total Projects Idaho BU Division Total Departments OU_Rollup_by_BU
Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 4,391 4,716 4,829 113 Volume $32k - Water sold 16MG above plan, Facility Charges $80k, cycle consolidation changes impact. 437 Water sold 93MG or $195k higher. Faciltiy Charges $259. ($18k) Brian Subdivision surcharge upfront pmts.
Personnel Expense 1,182 1,301 1,277 25
Payroll $39k - new headcount vacancies pending backfill/hires
(CSR, MR, Oper, Utils); Benefits ($14k) - Higher medical, lower
Worker Comp, taxes
(94)
Chemical Expense 20 37 30 7 (10)
Subcontractor Exp 116 121 158 (37) (42)
Other Expenses 310 339 271 68
$16k Lower vehicle due to delay in new vehicle & higher
MemBoard renewal timing; $10k Ad timing; $8k Snow removal not needed; $6k Injuries/Damages budget change; $3.5k Hard
rebate timing
40
Operating & Maintenance Costs 1,879 2,048 1,988 59 (109)
M&S Fees 616 618 549 70 Corp and Utility M&S favorable due mainly to favorable open
positions and outside consulting spending in BTS 67 Corp and Utility M&S favorable due mainly to favorable open
positions and outside consulting spending in BTS
Water Purchased Expense 118 138 152 (14) Lucky Peak BOR Maintenance fee timing (33)
General Taxes 342 366 323 44 2019 Lower levy rate than anticipated, valuation was higher
but resulting tax is lower, JE based on consultant's estimate 20
PW, WO, and General Taxes 532 568 518 50 14
Other Income Included in EBITDA (116) (261) (264) 3 Non-recoverable - Lower CIAC tax collected 149 Higher CIAC taxes collected
71050 - AFUDC Gross up (25) - - - Budget was removed as the difference between book and tax (25)
AFUDC Exp (127) (40) (228) 188 Redwood Creek Pipeline timing 100 2019 Sunset Peak, Redwood Creek projects & Brian Subdivision post closing AFUDC
Provision - - (48) 48 New monthly uncollectible reserve calc. 48
Depreciation Expense 1,663 1,653 1,608 45 Revised capex budget 55
Amortization Expense - - - - -
4%28%16%
Mar 2020 MTD
Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 2,469 2,472 2,435 (37) Volume ($73k) - Water sold (37MG), Facility Charges $37k. (34) Water sold (9MG) ($17k). Faciltiy Charges ($9k), Surcharges ($6k)
Personnel Expense 443 675 578 96 (135) Payroll ($105k) - Additional headcount & higher wages; Benefits ($30k) - Higher medical & taxes associated with increased headcount
Energy Expense 131 132 129 3 2
Chemical Expense 21 18 11 7 10
Subcontractor Exp 70 66 79 (13)
Other Expenses 152 190 221 (31) (68)
Operating & Maintenance Costs 818 1,080 1,018 62 (200)
M&S Fees 304 314 314 0 Corp and Utility M&S favorable due mainly to favorable open
positions and outside consulting spending in BTS (10) Corp and Utility M&S favorable due mainly to favorable open
positions and outside consulting spending in BTS
Water Purchased Expense 7 7 3 4
Write-off Expense 20 21 10 11 Lower write-offs & Leak adjustments, higher collections 10 Lower write-offs & Leak adjustments, higher collections
General Taxes 171 183 161 22 2019 Lower levy rate than anticipated, valuation was higher
but resulting tax is lower, JE based on consultant's estimate 10 Lower levy rate
PW, WO, and General Taxes 199 212 175 37 24
Other Income Included in EBITDA (55) (132) (113) (18) Non-recoverable - Lower CIAC tax collected - Despite coronavirus developer activity still continues strong. Pending 58 Non-recoverable - Higher CIAC tax collected in 2020
71050 - AFUDC Gross up (13) - - -
Budget was removed as the difference between book and tax
basis is flowed thru reg asset and deferred tax liability (balance
sheet only)
(13)
Starting 1/1/2020, no more P&L impact. The difference between
book and tax basis is flowed thru reg asset and deferred tax liability
(balance sheet only)
71051 - AFUDC Debt (19) (11) (40) 29 21 71052 - AFUDC Equity (37) (22) (80) 58 43
AFUDC Exp (69) (33) (120) 86 Redwood Creek Pipeline timing 51 2019 Sunset Peak, Redwood Creek timing & Brian Subdivision post
closing AFUDC
EBITDA 1,272 1,031 1,162 131 (111) Provision - - (37) 37
Depreciation Expense 775 831 805 27
Amortization Expense - - - - - Depreciation & Amortization 775 831 767 64 8 EBIT 498 200 395 195 (103)
Interest & Other Financial Income 396 365 348 18 48
Exceptional Items - - - - - Pre-tax Income 102 (165) 47 212 (55)
Current Income Taxes 67 (44) (312) 268 379
Deferred Income Taxes (44) (4) 261 (265) (305) Taxes 23 (48) (51) 3 74
Total Net Incomes 78 (118) 98 216 20
23%29%-109%
Mar 2020 YTD
Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 6,860 7,188 7,264 76 Volume ($41k) - Water sold 21MG below plan, Facility Charges
$117k, cycle consolidation changes impact. 404 Water sold 84MG or $177k higher. Faciltiy Charges $249. ($24k)
Brian Subdivision surcharge upfront pmts.
Personnel Expense 1,626 1,976 1,855 121 (229)
Chemical Expense 41 55 41 14 0
Subcontractor Exp 186 187 237 (50)
Legal ($14k), Temps ($25k) vacancies offset w/contract labor,
positions filled no temps now, Itron ($9k)-invoicing error catch
up w/past due invoices; CC&B costs ($4k)
(51)
Temps ($25k), HVAC ($11k) was in 50655 in '19; Higher Sensus
hosting fees, collection fees, automated collection call fees, Digline
fees, Lower legal $17k
Other Expenses 463 528 491 37
($50k) Insurance adj.; $43k Lower vehicle due to delay in new vehicles & higher transferred out; $14k Ad timing; $10k Snow
removal not needed; $17k Injuries/Damages budget change; $5k fire system insp. timing & $6k new employee uniform
purchase timing; ($7k) P-card rebate timing
(28) ($50k) Insurance adj.; $32K lower Transportation. ($10k) Safety
supplies/uniforms
Operating & Maintenance Costs 2,697 3,128 3,006 122 (310)
M&S Fees 920 932 863 70 Corp and Utility M&S favorable due mainly to favorable open
positions and outside consulting spending in BTS 58 Corp and Utility M&S favorable due mainly to favorable open
positions and outside consulting spending in BTS
Water Purchased Expense 126 145 155 (10) Lucky Peak BOR Maintenance fee ($8k) higher (29)
General Taxes 513 550 483 66 2019 Lower levy rate than anticipated, valuation was higher but resulting tax is lower, JE based on consultant's estimate 30 Lower levy rate than anticipated, valuation was higher but resulting tax is lower
PW, WO, and General Taxes 731 780 692 87 38
Other Income Included in EBITDA (171) (393) (378) (15) Non-recoverable - ($10k) Lower CIAC tax collected - Developer
growth continues strong right now despite coronavirus 207 $283k Higher CIAC taxes collected; ($74k) Eagle Water acq. legal
reclass
71050 - AFUDC Gross up (38) - - - Budget was removed as the difference between book and tax
sheet only)
(38) Starting 1/1/2020, no more P&L impact. The difference between book and tax basis is flowed thru reg asset and deferred tax liability
(balance sheet only)
AFUDC Exp (196) (73) (348) 274 Redwood Creek Pipeline timing 151 2019 Sunset Peak, Redwood Creek projects & Brian Subdivision post closing AFUDC
Provision - - (85) 85 New monthly uncollectible reserve calc. 85 Depreciation Expense 2,438 2,484 2,413 72 Revised capex budget 25 Amortization Expense - - - - -
0%28%-28%
Apr 2020 MTD
FY19 FY20 FY20
Final Working Final
($$ in '000)Actuals Budget Actuals Vs. Budget Comment Comment (Threshold: $50K)
Revenue 2,807 2,959 3,062 103 Volume $118k - Water sold 61MG over, Facility Charges ($13k) 255 Volume $353k - Water sold 180MG. Faciltiy Charges ($96k),
Surcharges ($3k)
Personnel Expense 550 659 650 9 Benefits lower (100) Higher medical & taxes/401k associated with increased headcount,
Subcontractor Exp 75 68 128 (60)
($8k) Notify timing, ($40k) Tank cleaning-patching maint.
higher (reclass portion to Capex pending), ($17k) SCADA support
timing, ($11k) Legal, $12k Senus hosting timing,
(54)
($13k) Legal, ($17k) SCADA support timing, ($40k) Tank cleaning-
patching maint. higher (portion to be reclassed to Capex), ($8k) Notify,
$9k Sensus hosting, $6k collection fees, $6k WU Ebill fees
Operating & Maintenance Costs 1,000 1,099 1,099 (1) (100)
M&S Fees 287 317 294 23 Favorable due to vacancy and outside consulting spending (7)
Water Purchased Expense 16 16 15 1 1 Write-off Expense 17 22 17 5 Lower leak adj./WO & Collections on hold (0)
General Taxes 171 183 161 22 2019 Lower levy rate than anticipated, valuation was higher but resulting tax is lower, JE based on consultant's estimate 10 Lower levy rate
PW, WO, and General Taxes 204 221 193 28 11
Other Income Included in EBITDA (99) (137) (22) (114)
Non-recoverable - ($103k) Lower CIAC tax collected - Developer
activity still continues strong. Pending PUC filing regarding not
collecting CIAC tax. ($5k) Donation, ($4k) Veritas lobbyist invoice (77) Non-recoverable - ($63k) Lower CIAC tax collected, ($7k) Lobbyist new
in 2020, ($5k) Donations
71050 - AFUDC Gross up (15) - - - Budget was removed as the difference between book and tax
basis is flowed thru reg asset and deferred tax liability (balance
sheet only)
(15) Starting 1/1/2020, no more P&L impact. The difference between book
and tax basis is flowed thru reg asset and deferred tax liability (balance
sheet only)
AFUDC Exp (78) (40) (123) 84 Redwood Creek Pipeline timing 45 2019 Sunset Peak, Redwood Creek timing & Brian Subdivision post
closing AFUDC
Provision - - 55 (55) New monthly uncollectible reserve calc. (55) New monthly uncollectible reserve calc.
Depreciation Expense 780 834 826 8 Revised capex budget (46) IT Software & Hardware fully depreciated as of 3/2019 Amortization Expense - - - - -
25%25%-32%
Apr 2020 YTD
Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 9,667 10,147 10,326 179 Volume $77k - Water sold 40MG above plan, Facility Charges
$104k, cycle consolidation changes impact. 658 Water sold 264MG or $531k higher. Faciltiy Charges $153.
Personnel Expense 2,176 2,635 2,505 130 mostly full staff now, higher trnfr out; Benefits $22k -
Higher medical/401k offset by lower workers (329) Payroll ($257k) - Additional headcount & higher wages; Benefits
($72k) - Higher medical, 401k & taxes
Chemical Expense 64 74 62 12 2
Subcontractor Exp 261 255 365 (110)
Legal ($25k), Temps ($24k) vacancies offset w/contract labor, positions filled no temps now, Itron ($9k)-invoicing
delay; ($40k) Tank maint.-higher repairs (portion to be
reclassed to Capex), ($17k) SCADA support timing
(105)
($40k) Tank maint. (part to be reclassed to Capex), Temps ($25k),
HVAC ($11k) was in 50655 in '19; ($8k) Notify, ($9k) Itron support
billing error delay, Digline fees ($7k)
Other Expenses 662 724 626 99 prices & higher trnfr out; $57k Ad mostly timing ($15k
postponed to 2021); $23k Injuries/Damages budget 36
Operating & Maintenance Costs 3,696 4,227 4,106 121 (409)
M&S Fees 1,208 1,249 1,157 92 Favorable due to vacancy and outside consulting spending 51 Favorable due to vacancy and outside consulting spending
Water Purchased Expense 142 161 170 (9) Lucky Peak BOR Maintenance fee ($8k) higher (28)
General Taxes 685 733 644 89 2019 Lower levy rate than anticipated, valuation was higher
but resulting tax is lower, JE based on consultant's estimate 40 Lower levy rate than anticipated, valuation was higher but resulting
tax is lower
PW, WO, and General Taxes 935 1,001 886 115 50
Other Income Included in EBITDA (270) (530) (400) (129) Non-recoverable - ($113k) Lower CIAC tax collected - Developer growth continues strong right now despite 130 $220k Higher CIAC taxes collected; ($74k) Eagle Water acq. legal reclass
71050 - AFUDC Gross up (53) - - -
Budget was removed as the difference between book and tax
basis is flowed thru reg asset and deferred tax liability (balance
sheet only)
(53)
Starting 1/1/2020, no more P&L impact. The difference between
book and tax basis is flowed thru reg asset and deferred tax liability
(balance sheet only)
AFUDC Exp (274) (113) (471) 358 Redwood Creek Pipeline timing 197 2019 Sunset Peak, Redwood Creek projects & Brian Subdivision post
closing AFUDC
EBITDA 4,372 4,313 5,049 735 676
Depreciation & Amortization 3,218 3,318 3,208 110 9
EBIT 1,155 995 1,840 845 686
Interest & Other Financial Income 1,359 1,471 1,293 178 66 Exceptional Items - - - - - Pre-tax Income (205) (476) 547 1,023 752 Taxes 97 (142) (169) 27 266 Total Net Incomes (301) (334) 716 1,050 1,018
Effective Tax Rate -47%30%-31%
May 2020 MTD
Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 4,253 4,608 4,732 124 Volume $63k - Water sold 8MG over, Facility Charges $63k 479 Volume $365k - Water sold 93MG. Facility Charges $118k,
Surcharges ($3k)
Personnel Expense 591 647 616 31 (25) Higher medical & taxes/401k associated with increased headcount,
Energy Expense 226 224 222 2 4
Chemical Expense 40 49 41 7
Subcontractor Exp 94 107 46 61 49 $17k SCADA support timing, $15k General maint. timing, $12k Lab testing cycle, $5k CCB support
Other Expenses 275 302 236 67 40 $6k Materials, $8k cellphone accrual timing, $5k travel/training, $9k
UPS maint. accrual reversal, ($15k) Conservation device timing, $18 Landscaping extras due to neglect from prior contractor
Operating & Maintenance Costs 1,227 1,329 1,160 168 66
M&S Fees 317 314 265 49 Favorable due to vacancy and outside consulting spending 52
Water Purchased Expense - - 0 (0) (0)
Write-off Expense 2 14 10 4
General Taxes 171 183 161 22 10 Lower levy rate
PW, WO, and General Taxes 173 197 171 27 3
Other Income Included in EBITDA (106) (128) (326) 197 Non-recoverable - $196 Higher CIAC tax collected - Developer
activity still continues strong. Pending PUC filing regarding not collecting CIAC tax. 219 Non-recoverable - $227k higher CIAC tax collected, ($10k) Donations -
Covid related donations in 2020
71050 - AFUDC Gross up (18) - - - (18)
Starting 1/1/2020, no more P&L impact. The difference between
book and tax basis is flowed thru reg asset and deferred tax liability
(balance sheet only)
71051 - AFUDC Debt (26) (14) (23) 9 (2)
71052 - AFUDC Equity (51) (29) (47) 18 Brian Water post closing AFUDC (5)
AFUDC Exp (96) (43) (70) 27 Redwood Creek Pipeline timing (25) 2019 Sunset Peak, Redwood Creek timing & Brian Subdivision post
closing AFUDC
EBITDA 2,738 2,939 3,532 593 794
Provision - - 4 (4)
Depreciation Expense 780 836 810 25 Amortization Expense - - - - - Depreciation & Amortization 780 836 815 21 (34)
EBIT 1,958 2,103 2,717 614 759
Interest & Other Financial Income 369 368 315 53 53 Exceptional Items - - - - -
Pre-tax Income 1,589 1,735 2,402 667 812
Taxes 419 455 836 (381) (417) Total Net Incomes 1,170 1,280 1,566 286 396
26%26%35%
May 2020 YTD
Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 13,920 14,755 15,058 303 Volume $141k - Water sold 47MG above plan, Facility Charges
$167k due to growth (471 new meter installs YTD) & cycle 1,137 Water sold 357MG or $896k higher. Faciltiy Charges $271k.
Personnel Expense 2,766 3,282 3,121 161 $44k - Higher medical/401k offset by lower workers (355) Payroll ($273k) - Additional headcount & higher wages; Benefits
($81k) - Higher medical, 401k & taxes
Chemical Expense 104 123 103 19 0
Subcontractor Exp 355 362 411 (49) ($22k) CSR/meter reader vacancies (foregoing x-train temp), ($28k) Tank maint. (part to be reclassed to Capex), ($8k) Locating, $16k General maint. mostly timing, $6.5 Lab testing,
$8k WU/Ebilling, $4k CCB support
(56)
($40k) Tank maint. (part to be reclassed to Capex), Temps ($24k),
HVAC ($11k) was in 50655 in '19; ($8k) Notify, ($9k) Itron support
maint., $4k Collection fees; $3k CCB Support
Other Expenses 938 1,026 861 165
prices & higher trnfr out; $58k-Backflow ad & corp. web promotion timing, (~$17k postponed to 2021); $28k
Exp - mostly travel & training savings, telephone; ($8k)
76
$29k Materials better managed; $30k Vehicle Lower gas prices & higher trnfr out; $28k Office Exp - mostly travel & training savings; $12k Eagle Water; $30k Landscaping extra repairs/start-up new contractor; ($50k) Insurance adj. ($16k) Safety - Covid-19/hard hats
Operating & Maintenance Costs 4,923 5,555 5,266 289 (343)
M&S Fees 1,525 1,563 1,422 141 Favorable due to vacancy and outside consulting spending 103 Favorable due to vacancy and outside consulting spending
Water Purchased Expense 142 161 170 (9)
Lucky Peak BOR Maintenance fee ($8k) higher - Additional 500
acre ft ($20k) to be purchased in June due to collector rehab &
Middleton Irrigation long term lease potential offset by well cleaning chemicals not needed
(29) ($20k) Additional Boise Canal shares, ($8k) Lucky Peak BOR
maintenance
General Taxes 856 916 805 111 2020 Valuation is higher but anticipate the levy rate will be
close to 2019, JE based on consultant's estimate 51 Lower levy rate than anticipated, valuation was higher but resulting
tax is lower
PW, WO, and General Taxes 1,108 1,198 1,056 142 52
Other Income Included in EBITDA (377) (658) (726) 68 Non-recoverable - $83k Higher CIAC tax collected - Developer growth continues strong despite coronavirus impact- Pending CIAC tax revision filing, ($13k) Covid-19 Donations
349 Non-recoverable - $447k Higher CIAC taxes collected; $20k Fountain
Covid-19 donations, ($7k) higher IACI dues
71050 - AFUDC Gross up (71) - - - Budget was removed as the difference between book and tax
basis is flowed thru reg asset and deferred tax liability (balance
sheet only)
(71) Starting 1/1/2020, no more P&L impact. The difference between
book and tax basis is flowed thru reg asset and deferred tax liability
(balance sheet only)
AFUDC Exp (370) (156) (541) 385 Redwood Creek Pipeline timing 171 2019 Sunset Peak, Redwood Creek projects & Brian Subdivision post
closing AFUDC
EBITDA 7,110 7,252 8,580 1,328 1,470
Depreciation & Amortization 3,998 4,154 4,023 131 (25)
EBIT 3,112 3,098 4,557 1,459 1,445 Interest & Other Financial Income 1,728 1,839 1,609 231 119
Exceptional Items - - - - - Pre-tax Income 1,385 1,259 2,949 1,690 1,564
Taxes 516 313 667 (353) (151) Total Net Incomes 869 946 2,282 1,336 1,413
Effective Tax Rate 37%25%23%
June 2020 MTD
Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 5,808 5,955 4,905 (1,050) Volume ($945k) - Water sold 358 MG under, Facility Charges
($105k) - 2nd wettest June on record (902) Volume ($779k) - Water sold 265 MG lower. Facility Charges ($116k),
Surcharges ($5k)
Personnel Expense 541 661 631 30 (90) Lower medical offset by higher workers comp
Energy Expense 268 287 234 53
Chemical Expense 57 58 37 20
Subcontractor Exp 73 69 83 (14) ($6k) Legal; ($18k) Vibration analysis timing; unplanned ($10k) Concur fees (1 yr 1 qtr invoice catchup); $3k lab testing; $7k
Notify timing; $3k WU fees/E-billing; $7k CCB support costs
(10) ($9k) Paving reclass in 2019. Other costs comparable
Other Expenses 152 185 414 (229) General Casualty adj; $12k AMEX incentive credit; $14k
Travel/training savings due to C-19; $5k telephone; $4k IT timing; $6k Injuries/Damages; $8k Vehicle leases delay, fuel (261) ($278k) I&D & IBNR Reserve for Auto, Workers Comp & General Casualty adj; $20k Misc. office exp; ($10k) Vehicle
Operating & Maintenance Costs 1,091 1,259 1,399 (139) (308)
M&S Fees 302 317 221 96 Favorable due to vacancy and outside consulting spending 81
Water Purchased Expense 0 0 10 (10) Additional 500 AF leased water thru Water District No. 63 (10) Additional 500 AF leased water thru Water District No. 63
Write-off Expense 20 12 14 (2) 6
General Taxes 171 183 161 22 resulting tax lower, JE based on consultant's estimate 10 Lower levy rate
PW, WO, and General Taxes 191 196 185 11 7
Other Income Included in EBITDA (257) (132) (103) (29)
Non-recoverable - ($39k) lower CIAC tax collected - Developer
activity continues strong. Pending PUC filing regarding not
collecting CIAC tax. $10k Misc. savings/timing
(155) Non-recoverable - Lower CIAC tax collected in 2020 - timing of
receipt on projects - Developer activity still strong
71050 - AFUDC Gross up (18) - - - Budget was removed as the difference between book and tax basis is flowed thru reg asset and deferred tax liability (balance sheet only)
(18) Starting 1/1/2020, no more P&L impact. The difference between book and tax basis is flowed thru reg asset and deferred tax liability (balance sheet only)
71051 - AFUDC Debt (26) (13) (9) (4) (17)
71052 - AFUDC Equity (51) (26) (18) (8) (33)
AFUDC Exp (95) (39) (27) (12) (68) 2019 Sunset Peak, Redwood Creek timing & Brian Subdivision post closing AFUDC
EBITDA 4,575 4,354 3,231 (1,124) (1,345)
Provision - - 109 (109)
Depreciation Expense 783 838 840 (2) (57) IT Software & Hardware fully depreciated as of 3/2019
Amortization Expense - - - - - Depreciation & Amortization 783 838 949 (111) (166) EBIT 3,793 3,516 2,282 (1,234) (1,511)
Interest & Other Financial Income 337 370 319 51 18
Exceptional Items - - - - - Pre-tax Income 3,455 3,146 1,963 (1,184) (1,493) Taxes 911 829 511 318 401
Total Net Incomes 2,544 2,317 1,452 (866) (1,092)
26%26%26%
June 2020 YTD
FY19 FY20 FY20
Final Working Final
($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 19,728 20,710 19,963 (747)
Volume ($804k) - Water sold 311MG under plan, Facility
Charges $64k due to growth (529 new meter installs YTD) & 235 Water sold 92MG or $117k higher. Faciltiy Charges $155k. Surcharges/Other fees ($37k)
Personnel Expense 3,307 3,943 3,752 191 $55k - Higher workers comp offset by lower taxes/higher fringe (445) Payroll ($362k) - Additional headcount & higher wages; Benefits ($83k) - Higher medical, 401k & taxes
Subcontractor Exp 428 431 494 (63)
Legal ($31k) CIAC tax, hours revisions, convenience fees; Temps
($22k) CSR/meter reader vacancies (foregoing x-train temp),
($33k) Tank maint. (part to be reclassed to Capex), ($8k)
Locating, ($15K) Vibration analysis timing; $16k General maint.
mostly timing, $9 Lab testing, $11k WU/Ebilling, $11k CCB
support
(66)
($45k) Tank maint. (pending reclass to Capex), Temps ($24k), HVAC
($12k), ($8k) Notify, ($9k) Itron support billing delay, Digline fees
($9k), ($12k) Concur fees, $17k lab testing cycle, $10k Maint., $4k
Collection fees, $10k WU fees, $7k CCB Support
Other Expenses 1,090 1,211 1,275 (64)
vehicles, lower gas prices & higher trnfr out; $60k Adv. -
postponed to 2021); $34k Injuries/Damages budget
change; $95k Office Exp - travel/training savings ($36k),
telephone lower IVR & elimated lines ($25k), ($12k) AMEX
incentive credit, ($22k) Cityworks license timing; ($11k)
(185)
($328k) Insurance adj., $28k Materials better managed; $20k Vehicle
Lower gas prices & higher trnfr out; $47k Office Exp - mostly travel & training savings; $14k advertising; $31k Landscaping extra repairs/start-up new contractor; ($17k) Safety - Covid-19/hard hats; $14k Sludge haul
Operating & Maintenance Costs 6,014 6,815 6,665 150 (651)
M&S Fees 1,827 1,881 1,643 237 Favorable due to vacancy and outside consulting spending 184 Favorable due to vacancy and outside consulting spending
Water Purchased Expense 142 162 180 (19)
Lucky Peak BOR Maintenance fee ($8k) higher - Additional 500 acre ft ($10k) purchased in June due to collector rehab &
Middleton Irrigation long term lease potential offset by well
cleaning chemicals not needed
(38)
($20k) Additional Boise Canal shares, ($8k) Lucky Peak BOR maintenance. Additional 500 acre ft ($10k) purchased in June due to
by well cleaning chemicals not needed
Write-off Expense 131 133 95 38 Lower write-offs & Leak adjustments - Collections delayed due to Covid - Disconnections to resume in August 36 Lower write-offs & Leak adjustments
General Taxes 1,027 1,099 966 133 2020 Valuation is higher but anticipate the levy rate will be close to 2019, JE based on consultant's estimate 61 Lower levy rate than anticipated, valuation was higher but resulting tax is lower
PW, WO, and General Taxes 1,300 1,394 1,241 153 59
Other Income Included in EBITDA (634) (790) (829) 38
Non-recoverable - $45k Higher CIAC tax collected - Developer growth continues strong despite coronavirus impact- Pending CIAC tax revision filing, ($13k) Covid-19 Donations, $10k service awards mostly timing;
195
Non-recoverable - $288k Higher CIAC taxes collected; $20k Fountain
donation, ($74k) Eagle Water acq. legal reclass, ($20k) Lobbyist, ($14)
Covid-19 donations, ($7k) higher IACI dues
71050 - AFUDC Gross up (90) - - - Budget was removed as the difference between book and tax basis is flowed thru reg asset and deferred tax liability (balance sheet only)
(90) Starting 1/1/2020, no more P&L impact. The difference between book and tax basis is flowed thru reg asset and deferred tax liability (balance sheet only)
AFUDC Exp (465) (195) (568) 373 Redwood Creek Pipeline timing 103 2019 Sunset Peak, Redwood Creek projects & Brian Subdivision post closing AFUDC
Provision - - 83 (83) New monthly uncollectible reserve calc. (83) New monthly uncollectible reserve calc. Depreciation Expense 4,781 4,992 4,889 103 Revised capex budget (108) Higher Capex budget
Amortization Expense - - - - -
29%26%24%
July 2020 MTD
FY19 FY20 FY20
Final Working Final
($$ in '000)Actuals Budget Actuals Vs. Budget Comment Comment (Threshold: $50K)
Revenue 6,959 7,033 6,642 (391) Volume ($945k) - Water sold 358 MG under, Facility Charges
($105k) - 2nd wettest June on record (317) Volume ($779k) - Water sold 265 MG lower. Facility Charges ($116k),
Surcharges ($5k)
Personnel Expense 550 692 665 28 lower $81k offset by ($66k) Worker comp corp. adj. to damages (114) Payroll ($88k) - Additional headcount & higher wages; Benefits ($2k) -
Lower medical offset by higher workers comp
Subcontractor Exp 91 95 123 (28) Concur fees (1 yr 1 qtr); $3k lab testing; $7k Notify timing; $3k (32) ($9k) Paving reclass in 2019. Other costs comparable
Other Expenses 181 162 193 (31)
($278k) I&D & IBNR Reserve for Auto, Workers Comp & General
Casualty adj; $12k AMEX incentive credit; $14k Travel/training
savings due to C-19; $5k telephone; $4k IT timing; $6k
Injuries/Damages; $8k Vehicle leases delay, fuel savings
(12) I&D & IBNR Reserve for Auto, Workers Comp & General Casualty adj;
$20k Misc. office exp; ($10k) Vehicle
Operating & Maintenance Costs 1,244 1,352 1,356 (4) (112)
M&S Fees 337 316 271 45 Favorable due to vacancy and outside consulting spending 66
Water Purchased Expense 1 - 0 (0) Additional 500 AF leased water thru Water District No. 63 0 Additional 500 AF leased water thru Water District No. 63
General Taxes 171 183 161 22 2019 levy rate lower than anticipated, valuation was higher but
resulting tax lower, JE based on consultant's estimate 10 Lower levy rate
PW, WO, and General Taxes 199 199 182 18 18
Other Income Included in EBITDA (122) (137) (189) 52
Non-recoverable - ($39k) lower CIAC tax collected - Developer
activity continues strong. Pending PUC filing regarding not
collecting CIAC tax. $10k Misc. savings/timing
67 Non-recoverable - Lower CIAC tax collected in 2020 - timing of receipt
on projects - Developer activity still strong
71050 - AFUDC Gross up (20) - - -
Budget was removed as the difference between book and tax
basis is flowed thru reg asset and deferred tax liability (balance
sheet only)
(20)
Starting 1/1/2020, no more P&L impact. The difference between book
sheet only)
AFUDC Exp (103) (34) (32) (2) (71) 2019 Sunset Peak, Redwood Creek timing & Brian Subdivision post
closing AFUDC
Provision - - 107 (107) New monthly uncollectible reserve calc. (107) New monthly uncollectible reserve calc. Depreciation Expense 792 828 831 (3) (39) IT Software & Hardware fully depreciated as of 3/2019
Amortization Expense - - - - -
27%26%23%
July 2020 YTD
FY19 FY20 FY20
Final Working Final
($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 26,687 27,743 26,605 (1,138)
Volume ($804k) - Water sold 311MG under plan, Facility
Charges $64k due to growth (529 new meter installs YTD) &
cycle consolidation.
(82) Water sold 92MG or $117k higher. Faciltiy Charges $155k. Surcharges/Other fees ($37k)
Personnel Expense 3,858 4,636 4,417 219 (559)
Subcontractor Exp 519 526 617 (91) (98)
Other Expenses 1,271 1,373 1,468 (95) (197)
Operating & Maintenance Costs 7,258 8,167 8,021 146 (763)
M&S Fees 2,164 2,197 1,915 282 Favorable due to vacancy and outside consulting spending 250 Favorable due to vacancy and outside consulting spending
Water Purchased Expense 143 162 181 (19) (38)
Write-off Expense 159 149 115 34 44 Lower write-offs & Leak adjustments
General Taxes 1,198 1,282 1,127 156 71
PW, WO, and General Taxes 1,499 1,593 1,423 170 77
Other Income Included in EBITDA (756) (927) (1,018) 91
Non-recoverable - $45k Higher CIAC tax collected - Developer growth continues strong despite coronavirus impact- Pending CIAC tax revision filing, ($13k) Covid-19 Donations, $10k service awards mostly timing;
262
Non-recoverable - $288k Higher CIAC taxes collected; $20k Fountain
donation, ($74k) Eagle Water acq. legal reclass, ($20k) Lobbyist, ($14)
Covid-19 donations, ($7k) higher IACI dues
71050 - AFUDC Gross up (110) - - - (110)
AFUDC Exp (568) (229) (600) 371 Redwood Creek Pipeline timing 32 2019 Sunset Peak, Redwood Creek projects & Brian Subdivision post closing AFUDC
Provision - - 190 (190) New monthly uncollectible reserve calc. (190) New monthly uncollectible reserve calc. Depreciation Expense 5,572 5,820 5,720 100 Revised capex budget (147) Higher Capex budget
Amortization Expense - - - - -
28%26%24%
Aug 2020 MTD
Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 6,854 6,874 6,976 102 Volume $132k - Water sold 66 MG over, Facility Charges ($28k) 122 Volume $160k - Water sold 71 MG higher. Facility Charges ($33k),
Surcharges ($5k)
Personnel Expense 563 639 629 10 Group health higher $71k offset by $29k higher Fringe (66) trnsfr out; Benefits ($60k) - Lower medical offset by higher Fringe
Energy Expense 347 317 323 (6)
Chemical Expense 71 68 61 7 Subcontractor Exp 93 99 89 10 4 Other Expenses 164 173 159 15 5
Operating & Maintenance Costs 1,238 1,297 1,261 36 (23)
M&S Fees 289 311 279 32 Favorable due to vacancy and outside consulting spending 10
Water Purchased Expense - 1 - 1 -
Write-off Expense 20 22 18 5 3
General Taxes 171 183 161 22 resulting tax lower, JE based on consultant's estimate 10 Lower levy rate
PW, WO, and General Taxes 191 206 178 28 13
Other Income Included in EBITDA (271) (139) (85) (54) Non-recoverable - ($44k) lower CIAC tax collected - Developer
activity continues strong. Pending PUC filing regarding not collecting CIAC tax. ($5k) BVEP dues timing (186) Non-recoverable - Lower CIAC tax collected in 2020 - timing of receipt on projects - Developer activity still strong
71050 - AFUDC Gross up (21) - 12 (12)
Budget was removed as the difference between book and tax
basis is flowed thru reg asset and deferred tax liability (balance
sheet only)
(32)
Starting 1/1/2020, no more P&L impact. The difference between
book and tax basis is flowed thru reg asset and deferred tax liability
(balance sheet only)
71051 - AFUDC Debt (29) (11) 11 (23) (40) 71052 - AFUDC Equity (58) (23) 23 (45) (80)
AFUDC Exp (108) (34) 46 (79) (153) 2019 Sunset Peak, Redwood Creek timing & Brian Subdivision post
closing AFUDC
EBITDA 5,514 5,232 5,297 65 (217) Provision - - 159 (159)
Depreciation Expense 793 833 832 1 (40) IT Software & Hardware fully depreciated as of 3/2019
Amortization Expense - - - - -
Depreciation & Amortization 793 833 992 (159) (199)
EBIT 4,721 4,399 4,305 (94) (416) Interest & Other Financial Income 346 374 319 55 26 Exceptional Items - - - - -
Pre-tax Income 4,375 4,025 3,986 (39) (390)
Taxes 1,196 1,061 951 110 245 Total Net Incomes 3,180 2,963 3,034 71 (145)
Effective Tax Rate 27%26%24%
Aug 2020 YTD
FY19 FY20 FY20
Final Working Final($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 33,541 34,617 33,581 (1,036) Volume ($1077k) - Water sold 419MG under plan, Facility Charges $53k due to growth (885 new meter installs YTD). 40 Water sold (25MG) or ($188k) lower. Faciltiy Charges $270k - growth.
Surcharges/Other fees $40k
Personnel Expense 4,421 5,275 5,046 229 Payroll $192k - 3 Vacancies related to new head count/backfill,
higher trnfr out; Benefits $37k - Higher Medical offset by lower taxes/higher fringe trnfr out
(625) Payroll ($437k) - Additional headcount & higher wages; Benefits
($188k) - Higher medical, taxes, 401K, Fringe transferred
Subcontractor Exp 612 625 706 (81)
Legal ($36k) CIAC tax, hours revisions, convenience fees; Temps ($26k) CSR/meter reader vacancies (foregoing x-train temp),
($41k) Tank maint., ($7k) Locating, $25k General maint., ($12k)
New Concur fees, $11k Sensus, ($4k) Lab testing, $8k WU/Ebilling, $12k CCB support
(95)
($45k) Tank maint. (pending reclass to Capex), Temps ($24k), HVAC
($12k), ($8k) Notify, ($9k) Itron support billing delay, Digline fees ($9k), ($12k) Concur fees, $17k lab testing cycle, $10k Maint., $4k Collection fees, $10k WU fees, $7k CCB Support
Other Expenses 1,435 1,546 1,627 (81)
($328k) Insurance Reserve adj.; $64k Lower vehicle due to
delay in new vehicles, lower gas prices & higher trnfr out; $65k
Adv. - $16k corp. web promotion savings, (~$31k postponed to 2021); $45k Injuries/Damages budget change was M&S; $95k
IVR & elimated lines $33k, ($12k) AMEX incentive credit, ($33k)
Materials
(191)
($328k) Insurance adj., $7k Vehicle Lower gas prices & higher trnfr out; $68k Office Exp - mostly travel & training savings; $23k
advertising; $51k Landscaping extra repairs/start-up new contractor;
($9k) Safety - Covid-19/hard hats; $5k Sludge haul
Operating & Maintenance Costs 8,496 9,465 9,282 182 (786)
M&S Fees 2,454 2,508 2,194 314 Favorable due to vacancy and outside consulting spending 260 Favorable due to vacancy and outside consulting spending
Water Purchased Expense 143 162 181 (19)
Lucky Peak BOR Maintenance fee ($8k) higher - Additional 500
acre ft ($10k) purchased in June due to collector rehab & Middleton Irrigation long term lease potential offset by well cleaning chemicals not needed
(38)
($20k) Additional Boise Canal shares, ($8k) Lucky Peak BOR
maintenance. Additional 500 acre ft ($10k) purchased in June due to collector rehab & Middleton Irrigation long term lease potential offset by well cleaning chemicals not needed
Write-off Expense 179 171 133 39 Lower write-offs & Leak adjustments - Collections delayed due
to Covid 46 Lower write-offs & Leak adjustments due to Covid
General Taxes 1,369 1,465 1,287 178 2020 Valuation is higher but anticipate the levy rate will be close to 2019, JE based on consultant's estimate 82 Lower levy rate than anticipated, valuation was higher but resulting tax is lower
PW, WO, and General Taxes 1,691 1,799 1,601 198 90
Other Income Included in EBITDA (1,027) (1,066) (1,103) 37
Non-recoverable - $54k Higher CIAC tax collected - Developer growth continues strong despite coronavirus impact- Pending CIAC tax revision filing, ($13k) Covid-19 Donations, $10k service
awards mostly timing; ($5k) BVEP dues timing
76 Non-recoverable - $177k Higher CIAC taxes collected; $20k Fountain
donation, ($74k) Eagle Water acq. legal reclass, ($30k) Lobbyist, ($14) Covid-19 donations, ($7k) higher IACI dues
71050 - AFUDC Gross up (131) - 12 (12) Budget was removed as the difference between book and tax
basis is flowed thru reg asset and deferred tax liability (balance sheet only) (142) Starting 1/1/2020, no more P&L impact. The difference between
book and tax basis is flowed thru reg asset and deferred tax liability (balance sheet only)
AFUDC Exp (675) (263) (554) 291 Redwood Creek Pipeline timing (121) 2019 Sunset Peak, Redwood Creek projects & Brian Subdivision post closing AFUDC
Provision - - 350 (350) New monthly uncollectible reserve calc. (350) New monthly uncollectible reserve calc. Depreciation Expense 6,365 6,653 6,552 101 Revised capex budget (187) Higher Capex budget Amortization Expense - - - - -
28%26%24%
Sep 2020 MTD
Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 5,043 5,188 5,725 537 Volume $553k - Water sold 255 MG over, Facility Charges
($24k) 683 Volume $603k - Water sold 247 MG higher. Facility Charges $74k,
Surcharges/Other ($4k)
Personnel Expense 561 665 641 24 Payroll $14k lower - Vacancies, higher trnfr out; Benefits $10k - $10k lower WC (81) trnsfr out; Benefits ($31k) - Higher Fringe transferred out, Corp. adj.
Energy Expense 227 213 241 (28)
Chemical Expense 55 45 62 (17) Subcontractor Exp 82 66 72 (7) 10
Other Expenses 150 186 266 (80) ($105k) Insurance Reserve adj; $10k ad timing/$5k Covid cuts;
$6k travel/training Covid savings; $11k Vehicle Alloc. (116) ($111k) Insurance Reserve Adj.
Operating & Maintenance Costs 1,075 1,175 1,283 (108) (208) M&S Fees 336 310 330 (19) Unfavorable due to outside consulting spending 6
Water Purchased Expense 1 - 0 (0) 0
Write-off Expense 29 22 21 1 8
General Taxes 171 183 161 22 resulting tax lower, JE based on consultant's estimate 10 Lower levy rate
PW, WO, and General Taxes 201 205 182 23 19
Other Income Included in EBITDA (262) (131) (54) (77) Non-recoverable - ($86k) lower CIAC tax collected - Developer activity continues strong. Pending PUC filing regarding not collecting CIAC tax. $5k BVEP dues timing, $3k Veritas timing
(208) Non-recoverable - ($210k )Lower CIAC tax collected in 2020 - timing of receipt on projects - Developer activity still strong
71050 - AFUDC Gross up (21) - - -
Budget was removed as the difference between book and tax
basis is flowed thru reg asset and deferred tax liability (balance
sheet only)
(21)
Starting 1/1/2020, no more P&L impact. The difference between
book and tax basis is flowed thru reg asset and deferred tax liability
(balance sheet only)
71051 - AFUDC Debt (29) (11) (15) 4 (14) 71052 - AFUDC Equity (58) (23) (30) 7 (28)
AFUDC Exp (108) (34) (45) 11 (63) 2019 Sunset Peak, Redwood Creek timing & Brian Subdivision post
closing AFUDC
EBITDA 3,801 3,663 4,030 367 229 Provision - - (13) 13
Depreciation Expense 793 834 832 2 (39) IT Software & Hardware fully depreciated as of 3/2019
Amortization Expense - - - - - Depreciation & Amortization 793 834 819 15 (26)
EBIT 3,008 2,829 3,211 381 203
Interest & Other Financial Income 345 377 321 56 24 Exceptional Items - - - - -
Pre-tax Income 2,663 2,452 2,889 438 226
Taxes 594 645 972 (327) (378) Total Net Incomes 2,069 1,807 1,917 111 (152)
22%26%34%
Sept 2020 YTD
FY19 FY20 FY20
Final Working Final($$ in '000)Actuals Budget Actuals Vs. Budget Comment Vs. Prior Year Comment (Threshold: $50K)
Revenue 38,584 39,805 39,306 (499) Volume ($524k) - Water sold 164MG under plan, Facility Charges $29k due to growth (979 new meter installs YTD). ($4k)
other fees/surcharges
722 Water sold 222MG or $414k higher. Faciltiy Charges $344k - growth.
Surcharges/Other fees ($36k)
Personnel Expense 4,981 5,940 5,687 253 (706) Payroll ($486k) - Additional headcount & higher wages; Benefits
($219k) - Higher medical, taxes, 401K, Fringe transferred
Subcontractor Exp 694 691 779 (87) (85)
($45k) Tank maint. (pending reclass to Capex), Temps ($24k), HVAC
($12k), ($8k) Notify, ($9k) Itron support billing delay, Digline fees ($9k), ($12k) Concur fees, $17k lab testing cycle, $10k Maint., $4k Collection fees, $10k WU fees, $7k CCB Support
Other Expenses 1,585 1,732 1,893 (160) (308)
($440k) Insurance adj, $71k Office Exp - mostly travel & training savings; $26k advertising; $34k Landscaping extra repairs/start-up
new contractor; ($13k) Safety - Covid-19/hard hats; $4k Sludge haul,
$5k materials
Operating & Maintenance Costs 9,572 10,640 10,565 74 (994)
M&S Fees 2,790 2,818 2,523 295 Favorable due to vacancy and outside consulting spending 266 Favorable due to vacancy and outside consulting spending
Water Purchased Expense 143 162 181 (19) (38)
($20k) Additional Boise Canal shares, ($8k) Lucky Peak BOR
maintenance. Additional 500 acre ft ($10k) purchased in June due to collector rehab & Middleton Irrigation long term lease potential offset by well cleaning chemicals not needed
Write-off Expense 208 193 154 40 54 Lower write-offs & Leak adjustments due to Covid
General Taxes 1,540 1,649 1,448 200 92 Lower levy rate than anticipated, valuation was higher but resulting tax is lower
PW, WO, and General Taxes 1,891 2,004 1,783 221 108
Other Income Included in EBITDA (1,289) (1,196) (1,157) (40)
Non-recoverable - ($32k) lower CIAC tax collected - Developer growth continues strong despite coronavirus impact- Pending CIAC tax revision filing, ($13k) Covid-19 Donations, $11k service
awards mostly timing
(132) Non-recoverable - ($33k) lower CIAC taxes collected; $20k Fountain
donation, ($74k) Eagle Water acq. legal reclass, ($27k) Lobbyist, ($14) Covid-19 donations, ($7k) higher IACI dues
71050 - AFUDC Gross up (152) - 12 (12) (163) Starting 1/1/2020, no more P&L impact. The difference between
book and tax basis is flowed thru reg asset and deferred tax liability (balance sheet only)
AFUDC Exp (784) (297) (599) 302 Redwood Creek Pipeline timing (184) 2019 Sunset Peak, Redwood Creek projects & Brian Subdivision post closing AFUDC
Provision - - 337 (337) New monthly uncollectible reserve calc. (337) New monthly uncollectible reserve calc. Depreciation Expense 7,158 7,487 7,384 102 Revised capex budget (226) Higher Capex budget Amortization Expense - - - - -
27%26%26%
1
SUEZ Water Idaho
Bus Unit Variance Rpt MTD/YTD
- C u r r e n t M o n t h - - Y e a r t o D a t e -
Total Total Total
Variance to Budget Favorable / Favorable /
Total Operating RevenuesRegulated Sales 2,004,276.27 2,107,259.92 2,392,275.15 (285,015.23)(11.91)%2,004,276.27 2,107,259.92 2,392,275.15 (285,015.23)(11.91)%Other Regulated Revenues 4,200.44 4,035.00 4,270.97 (235.97)(5.52)%4,200.44 4,035.00 4,270.97 (235.97)(5.52)%
Non-Regulated Revenues 0.00 0.00 0.00 0.00 -%0.00 0.00 0.00 0.00 -%Non-Core Revenues 0.00 0.00 0.00 0.00 -%0.00 0.00 0.00 0.00 -%Unbilled Revenue 248,257.00 315,926.00 (45,197.80)361,123.80 798.99 %248,257.00 315,926.00 (45,197.80)361,123.80 798.99 %
Intercompany Revenues 0.00 0.00 0.00 0.00 -%0.00 0.00 0.00 0.00 -%Revenue 2,256,733.71 2,427,220.92 2,351,348.32 75,872.60 3.23 %2,256,733.71 2,427,220.92 2,351,348.32 75,872.60 3.23 %
Total Costs Pre UW M&SPersonnel Expenses 578,256.96 608,356.22 554,993.43 (53,362.79)(9.62)%578,256.96 608,356.22 554,993.43 (53,362.79)(9.62)%Water Purchased 111,452.00 110,372.00 111,550.00 1,178.00 1.06 %111,452.00 110,372.00 111,550.00 1,178.00 1.06 %Energy 91,276.05 139,821.94 134,088.59 (5,733.35)(4.28)%91,276.05 139,821.94 134,088.59 (5,733.35)(4.28)%Chemicals 9,062.95 20,859.61 7,766.08 (13,093.53)(168.60)%9,062.95 20,859.61 7,766.08 (13,093.53)(168.60)%Subcontractors 99,827.02 35,346.11 39,374.93 4,028.82 10.23 %99,827.02 35,346.11 39,374.93 4,028.82 10.23 %Provisions 0.00 0.00 0.00 0.00 -%0.00 0.00 0.00 0.00 -%Write Offs 24,049.91 24,910.84 10,559.12 (14,351.72)(135.92)%24,049.91 24,910.84 10,559.12 (14,351.72)(135.92)%
Depreciation 701,557.91 731,860.57 738,829.23 6,968.66 0.94 %701,557.91 731,860.57 738,829.23 6,968.66 0.94 %Amortization 34,096.98 14,753.89 96,317.60 81,563.71 84.68 %34,096.98 14,753.89 96,317.60 81,563.71 84.68 %Other Costs 348,833.95 757,891.12 302,200.37 (455,690.75)(150.79)%348,833.95 757,891.12 302,200.37 (455,690.75)(150.79)%
Operating Profit Pre UW M&S Fees
UW M&S Fees 283,956 380,092 367,464 (12,628)(3.44)%283,956 380,092 367,464 (12,628)(3.44)%
Total Costs post UW M&S 2,282,370 2,824,264 2,363,144 (461,121)(19.51)%2,282,370 2,824,264 2,363,144 (461,121)(19.51)%
Operating Profit Post UW M&S Fees
Other Income and ExpensesOther Financial Inc & Exp (347,966.64)(339,263.69)(354,768.79)15,505.10 4.37 %(347,966.64)(339,263.69)(354,768.79)15,505.10 4.37 %
Dividends Received 0.00 0.00 0.00 0.00 -%0.00 0.00 0.00 0.00 -%Income From Subs-Equity Method 0.00 0.00 0.00 0.00 -%0.00 0.00 0.00 0.00 -%
Pre Tax Current Income / Loss
Taxes, Amortization and OtherCurrent Income Tax (112,042.64)(1,550,766.48)(148,273.94)1,402,492.54 945.88 %(112,042.64)(1,550,766.48)(148,273.94)1,402,492.54 945.88 %
Deferred Income Tax (21,056.16)3,048.54 3,543.50 494.96 13.97 %(21,056.16)3,048.54 3,543.50 494.96 13.97 %Taxes, Amortization and Other (133,098.80)(1,547,717.94)(144,730.44)1,402,987.50 969.38 %(133,098.80)(1,547,717.94)(144,730.44)1,402,987.50 969.38 %
VARIANCE
BUDGET
PRIOR YEAR
SUZ-W-20-02 IPUC DR 17 Attachment 3
Page 1 of 4
1
SUEZ Water Idaho
Bus Unit Variance Rpt MTD/YTD
- C u r r e n t M o n t h - - Y e a r t o D a t e -
Total Total Total
Variance to Budget Favorable / Favorable /
Total Operating RevenuesRegulated Sales 5,300,464.55 5,837,927.26 5,322,275.16 515,652.10 9.69 %21,348,876.97 22,953,178.21 20,879,183.60 2,073,994.61 9.93 %Other Regulated Revenues 5,050.00 4,005.00 4,270.97 (265.97)(6.23)%23,825.44 28,050.00 29,896.79 (1,846.79)(6.18)%
Non-Regulated Revenues 0.00 0.00 0.00 0.00 -%0.00 0.00 0.00 0.00 -%Non-Core Revenues 0.00 0.00 0.00 0.00 -%0.00 0.00 0.00 0.00 -%Unbilled Revenue 1,098,567.00 1,705,220.00 2,256,422.05 (551,202.05)(24.43)%5,518,644.00 6,263,372.00 6,839,167.73 (575,795.73)(8.42)%
Intercompany Revenues 0.00 0.00 0.00 0.00 -%0.00 0.00 0.00 0.00 -%Revenue 6,404,081.55 7,547,152.26 7,582,968.18 (35,815.92)(0.47)%26,891,346.41 29,244,600.21 27,748,248.12 1,496,352.09 5.39 %
Total Costs Pre UW M&SPersonnel Expenses 628,307.41 547,219.37 571,291.69 24,072.32 4.21 %4,224,002.89 3,919,684.45 3,983,386.47 63,702.02 1.60 %Water Purchased 0.00 0.00 0.00 0.00 -%130,910.90 128,945.40 130,600.00 1,654.60 1.27 %Energy 318,912.43 356,904.55 375,176.46 18,271.91 4.87 %1,386,011.61 1,508,825.23 1,439,732.43 (69,092.80)(4.80)%Chemicals 60,799.20 51,554.51 55,937.28 4,382.77 7.84 %165,301.59 179,313.91 163,132.53 (16,181.38)(9.92)%Subcontractors 162,633.00 110,384.68 76,834.93 (33,549.75)(43.66)%973,095.65 468,811.02 380,179.51 (88,631.51)(23.31)%Provisions 0.00 0.00 0.00 0.00 -%0.00 0.00 0.00 0.00 -%Write Offs 11,151.35 12,603.22 29,755.97 17,152.75 57.64 %114,346.05 117,341.63 114,470.45 (2,871.18)(2.51)%
Depreciation 715,723.50 734,624.85 753,733.22 19,108.37 2.54 %4,967,165.92 5,133,826.82 5,220,091.06 86,264.24 1.65 %Amortization 14,701.10 42,881.69 96,317.60 53,435.91 55.48 %120,899.29 300,675.77 674,223.20 373,547.43 55.40 %Other Costs 329,062.87 333,031.98 293,303.37 (39,728.61)(13.55)%2,217,510.21 2,138,270.01 2,212,116.36 73,846.35 3.34 %
Operating Profit Pre UW M&S Fees
UW M&S Fees 315,242 389,682 342,483 (47,199)(13.78)%2,233,206 3,296,646 2,624,764 (671,882)(25.60)%
Total Costs post UW M&S 2,556,533 2,578,887 2,594,833 15,946 0.61 %16,532,450 17,192,340 16,942,696 (249,644)(1.47)%
Operating Profit Post UW M&S Fees
Other Income and ExpensesOther Financial Inc & Exp (292,712.61)(356,257.94)(316,391.64)(39,866.30)(12.60)%(2,274,796.22)(2,455,228.22)(2,380,516.16)(74,712.06)(3.14)%
Dividends Received 0.00 0.00 0.00 0.00 -%0.00 0.00 0.00 0.00 -%Income From Subs-Equity Method 0.00 0.00 0.00 0.00 -%0.00 0.00 0.00 0.00 -%
Pre Tax Current Income / Loss
Taxes, Amortization and OtherCurrent Income Tax 1,483,520.00 1,072,404.39 1,889,703.84 817,299.45 43.25 %3,220,601.00 1,875,153.14 3,407,897.54 1,532,744.40 44.98 %
Deferred Income Tax (72,008.00)726,283.49 (45,160.69)(771,444.18)(1,708.22)%(27,616.00)(120,271.51)(81,442.91)38,828.60 47.68 %Taxes, Amortization and Other 1,411,512.00 1,798,687.88 1,844,543.15 45,855.27 2.49 %3,192,985.00 1,754,881.63 3,326,454.63 1,571,573.00 47.24 %
VARIANCE
BUDGET
PRIOR YEAR
SUZ-W-20-02 IPUC DR 17 Attachment 3
Page 2 of 4
1
SUEZ Water Idaho
Bus Unit Variance Rpt MTD/YTD
- C u r r e n t M o n t h - - Y e a r t o D a t e -
Total Total Total
Variance to Budget Favorable / Favorable /
Total Operating RevenuesRegulated Sales 2,711,095.95 2,546,085.60 2,191,375.73 354,709.87 16.19 %9,733,227.42 9,317,706.22 9,291,509.89 26,196.33 0.28 %Other Regulated Revenues (31,226.64)3,459.15 4,628.38 (1,169.23)(25.26)%128,270.95 13,649.15 18,513.52 (4,864.37)(26.27)%
Non-Regulated Revenues 0.00 0.00 0.00 0.00 -%0.00 0.00 0.00 0.00 -%Non-Core Revenues 0.00 0.00 0.00 0.00 -%0.00 0.00 0.00 0.00 -%Unbilled Revenue 179,751.00 257,776.00 779,103.23 (521,327.23)(66.91)%250,339.00 336,132.00 743,581.24 (407,449.24)(54.80)%
Intercompany Revenues 0.00 0.00 0.00 0.00 -%0.00 0.00 0.00 0.00 -%Revenue 2,859,620.31 2,807,320.75 2,975,107.34 (167,786.59)(5.64)%10,111,837.37 9,667,487.37 10,053,604.65 (386,117.28)(3.84)%
Total Costs Pre UW M&SPersonnel Expenses 556,165.58 549,912.55 577,919.29 28,006.74 4.85 %2,218,517.59 2,175,622.96 2,318,916.00 143,293.04 6.18 %Water Purchased 1,107.50 16,116.05 150.00 (15,966.05)(10,644.03)%121,103.15 141,718.22 125,416.00 (16,302.22)(13.00)%Energy 158,895.42 152,846.87 175,410.40 22,563.53 12.86 %573,528.37 533,913.52 563,452.70 29,539.18 5.24 %Chemicals 26,515.97 22,933.27 28,056.00 5,122.73 18.26 %59,029.25 64,033.54 66,427.00 2,393.46 3.60 %Subcontractors 57,785.87 74,706.14 62,194.00 (12,512.14)(20.12)%248,711.09 260,724.75 229,456.15 (31,268.60)(13.63)%Provisions 0.00 0.00 0.00 0.00 -%0.00 0.00 0.00 0.00 -%Write Offs 44,334.01 17,062.91 19,550.00 2,487.09 12.72 %105,453.41 109,022.84 83,000.00 (26,022.84)(31.35)%
Depreciation 810,238.00 779,800.46 827,482.00 47,681.54 5.76 %3,232,591.06 3,217,825.57 3,302,965.24 85,139.67 2.58 %Amortization 36,542.20 10,583.78 11,295.54 711.76 6.30 %149,149.81 42,149.99 45,122.16 2,972.17 6.59 %Other Costs 313,000.31 359,888.93 339,976.82 (19,912.11)(5.86)%1,196,888.16 1,304,448.93 1,253,167.28 (51,281.65)(4.09)%
Operating Profit Pre UW M&S Fees
UW M&S Fees 396,234 287,456 321,430 33,974 10.57 %1,626,401 1,207,764 1,283,169 75,405 5.88 %
Total Costs post UW M&S 2,400,819 2,271,307 2,363,464 92,157 3.90 %9,531,373 9,057,225 9,271,091 213,867 2.31 %
Operating Profit Post UW M&S Fees
Other Income and ExpensesOther Financial Inc & Exp (311,062.54)(141,476.31)192,742.35 (334,218.66)(173.40)%(1,260,626.90)(814,904.36)(388,395.90)(426,508.46)(109.81)%
Dividends Received 0.00 0.00 0.00 0.00 -%0.00 0.00 0.00 0.00 -%Income From Subs-Equity Method 0.00 0.00 0.00 0.00 -%0.00 0.00 0.00 0.00 -%
Pre Tax Current Income / Loss
Taxes, Amortization and OtherCurrent Income Tax 31,985.51 (536,645.92)212,961.18 749,607.10 351.99 %(147,255.24)(44,304.92)104,342.59 148,647.51 142.46 %
Deferred Income Tax 3,691.99 634,746.71 (4,020.00)(638,766.71)(15,889.72)%(51,584.56)140,837.35 (16,080.00)(156,917.35)(975.85)%Taxes, Amortization and Other 35,677.50 98,100.79 208,941.18 110,840.39 53.05 %(198,839.80)96,532.43 88,262.59 (8,269.84)(9.37)%
VARIANCE
BUDGET
PRIOR YEAR
SUZ-W-20-02 IPUC DR 17 Attachment 3
Page 3 of 4
1
SUEZ Water Idaho
Bus Unit Variance Rpt MTD/YTD
- C u r r e n t M o n t h - - Y e a r t o D a t e -
Total Total Total
Variance to Budget Favorable / Favorable /
Total Operating RevenuesRegulated Sales 2,612,806.24 2,442,411.05 2,553,761.08 (111,350.03)(4.36)%12,346,033.66 11,760,117.27 11,845,270.97 (85,153.70)(0.72)%Other Regulated Revenues (311,756.37)4,310.00 4,628.38 (318.38)(6.88)%(183,485.42)17,959.15 23,141.90 (5,182.75)(22.40)%
Non-Regulated Revenues 0.00 0.00 0.00 0.00 -%0.00 0.00 0.00 0.00 -%Non-Core Revenues 0.00 0.00 0.00 0.00 -%0.00 0.00 0.00 0.00 -%Unbilled Revenue 2,216,521.00 1,806,146.00 1,957,484.03 (151,338.03)(7.73)%2,466,860.00 2,142,278.00 2,701,065.27 (558,787.27)(20.69)%
Intercompany Revenues 0.00 0.00 0.00 0.00 -%0.00 0.00 0.00 0.00 -%Revenue 4,517,570.87 4,252,867.05 4,515,873.49 (263,006.44)(5.82)%14,629,408.24 13,920,354.42 14,569,478.14 (649,123.72)(4.46)%
Total Costs Pre UW M&SPersonnel Expenses 630,260.22 590,654.79 603,627.29 12,972.50 2.15 %2,848,777.81 2,766,277.75 2,922,543.29 156,265.54 5.35 %Water Purchased 19,092.00 0.00 15,000.00 15,000.00 100.00 %140,195.15 141,718.22 140,416.00 (1,302.22)(0.93)%Energy 237,168.94 226,392.14 242,817.83 16,425.69 6.76 %810,697.31 760,305.66 806,270.53 45,964.87 5.70 %Chemicals (5,820.57)39,774.83 42,294.00 2,519.17 5.96 %53,208.68 103,808.37 108,721.00 4,912.63 4.52 %Subcontractors 108,463.52 94,399.66 97,372.50 2,972.84 3.05 %357,174.61 355,124.41 326,828.65 (28,295.76)(8.66)%Provisions 0.00 0.00 0.00 0.00 -%0.00 0.00 0.00 0.00 -%Write Offs 7,693.22 2,103.87 9,950.00 7,846.13 78.86 %113,146.63 111,126.71 92,950.00 (18,176.71)(19.56)%
Depreciation 813,109.41 780,208.00 829,654.00 49,446.00 5.96 %4,045,700.47 3,998,033.57 4,132,619.24 134,585.67 3.26 %Amortization 36,554.39 10,619.63 11,305.54 685.91 6.07 %185,704.20 52,769.62 56,427.70 3,658.08 6.48 %Other Costs 398,052.08 435,943.99 379,474.82 (56,469.17)(14.88)%1,594,940.24 1,740,392.92 1,632,642.10 (107,750.82)(6.60)%
Operating Profit Pre UW M&S Fees
UW M&S Fees 375,853 316,947 329,320 12,373 3.76 %2,002,254 1,524,711 1,612,489 87,778 5.44 %
Total Costs post UW M&S 2,620,426 2,497,044 2,560,816 63,773 2.49 %12,151,799 11,554,268 11,831,908 277,639 2.35 %
Operating Profit Post UW M&S Fees
Other Income and ExpensesOther Financial Inc & Exp (295,800.83)(166,598.69)(89,880.41)(76,718.28)(85.36)%(1,556,427.73)(981,503.05)(478,276.31)(503,226.74)(105.22)%
Dividends Received 0.00 0.00 0.00 0.00 -%0.00 0.00 0.00 0.00 -%Income From Subs-Equity Method 0.00 0.00 0.00 0.00 -%0.00 0.00 0.00 0.00 -%
Pre Tax Current Income / Loss
Taxes, Amortization and OtherCurrent Income Tax 946,446.24 1,460,120.92 493,805.59 (966,315.33)(195.69)%799,191.00 1,415,816.00 598,148.18 (817,667.82)(136.70)%
Deferred Income Tax (522,956.51)(1,040,936.71)(4,020.00)1,036,916.71 25,793.95 %(574,541.07)(900,099.36)(20,100.00)879,999.36 4,378.11 %Taxes, Amortization and Other 423,489.73 419,184.21 489,785.59 70,601.38 14.41 %224,649.93 515,716.64 578,048.18 62,331.54 10.78 %
VARIANCE
BUDGET
PRIOR YEAR
SUZ-W-20-02 IPUC DR 17 Attachment 3
Page 4 of 4
SUZ-W-20-02 IPUC DR 18
Page 1 of 1
SUEZ WATER IDAHO INC. CASE SUZ-W-20-02
FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF
Preparer/Sponsoring Witness: J. Cary

REQUEST NO. 18:
Please provide a list of all leased items in 2019 and 2020 to date. Please separate capital leases from operating leases and show the dates, terms, amounts, and accounts used for each lease.
RESPONSE NO. 18: The Company’s leases for 2019 and 2020 to date are reflected in the attached file. These operating leases include office equipment, building space, communication tower leases, annual water right agreements, employee vehicles and heavy equipment.
SUZ-W-20-02IPUC DR 18Attachment1 of 2
SUEZ Water IdahoCase No. SUZ-W-20-02
Line No.Lessor Description Date of Original Expiration Monthly Quarterly Annual Conditions Comments Account
1 Futura Wireless Communications
Continue with automatical annual
2 Radio Paging Service Antenna and building space rental at communications facility located 9/19/2001 N/A $80.00
3 Triangle Development Lakewood Unit #16 Well Site 1/1/1989 10/1/2039 $46.00 50310921-722002/755002 - Building, Real Property Rental
4 CANON FINANCIAL SERVICES INC ImageRunner Advance C5240A 1/1/2015 1/31/2019 $184.44 Copier 50310921-755001/755142 - Office Equipment Rental
7 Harris Ranch Home Owner's Association 5/1/2002 4/30/2101 $1,675.23
8 Harris Ranch Home Owner's Association 5/1/2002 4/30/2101 $1,725.48
12 Boise City Canal Company
SUZ-W-20-02IPUC DR 18Attachment2 of 2
SUEZ Water IdahoCase No. SUZ-W-20-02
Line No.Lessor Description Date of Original Expiration Monthly Quarterly Annual Conditions Comments Account
SUZ-W-20-02 IPUC DR 19
Page 1 of 1
SUEZ WATER IDAHO INC. CASE SUZ-W-20-02
FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF
Preparer/Sponsoring Witness: J. Cary

REQUEST NO. 19:
Please provide a schedule of prepaid items for 2019 and 2020 to date showing amounts posted, vendor names, explanations, and accounts to which these items were booked. Please include within your response any significant changes to prepaid items occurring or planned to occur in 2019 and 2020.
RESPONSE NO. 19: SUEZ’s account 16599 reflects the prepaid balance of Azteca Systems LLC - Cityworks subscription license costs that are invoiced and paid in September for the ensuing year.
Cityworks is the work order management program which allows the Company to schedule
and track employee work and activities performed in the field. The number of authorized users utilizing the software has changed over time as the program was deployed in various phases which required additional Citywork employee licenses. The monthly expense is recorded to account 50650.

The 2018 expense was $96,000 for 64 licenses at $1,500 each. The 2019 invoice expense was $123,000 for 82 licenses at $1,500 each. The 2020 expense was $168,405 for 103 licenses at an average cost of $1,635 each and covers the period October 15, 2020 through October 14, 2021.

SUZ-W-20-02
IPUC DR 19
Attachment
1 of 1
SUEZ Water Idaho
Case No. SUZ-W-20-02
Business UJournal Acct Monetary Amount Date Journal Line Description Reference Journal Header Description JE Month JE Year
00060 60AZTE18 16599000 126104 100 (8,000.00) 2018-09-15 Prepaid Expenses-Other To record Citywork license invoice $96,000 from 10/15/2017-10/14/2018.9 2018
00060 AP00113596 16599000 126104 100 96,000.00 2018-10-03 AZTECA SYSTEMS INC 00111776 Accounts Payable Vouchers 10 2018
00060 60AZTE19 16599000 126104 100 (8,000.00) 2018-10-15 Prepaid Expenses-Other To record Citywork license invoice $96,000 from 10/2018-9/2019.Model JE: MAZTE6019.10 2018
00060 60AZTE19 16599000 126104 100 (8,000.00) 2018-11-15 Prepaid Expenses-Other To record Citywork license invoice $96,000 from 10/2018-9/2019.Model JE: MAZTE6019.11 2018
00060 60AZTE19 16599000 126104 100 (8,000.00) 2018-12-15 Prepaid Expenses-Other To record Citywork license invoice $96,000 from 10/2018-9/2019.Model JE: MAZTE6019.12 2018
00060 60AZTE19 16599000 126104 100 (8,000.00) 2019-01-15 Prepaid Expenses-Other To record Citywork license invoice $96,000 from 10/2018-9/2019.Model JE: MAZTE6019.1 2019
00060 60AZTE19 16599000 126104 100 (8,000.00) 2019-02-15 Prepaid Expenses-Other To record Citywork license invoice $96,000 from 10/2018-9/2019.Model JE: MAZTE6019.2 2019
00060 60AZTE19 16599000 126104 100 (8,000.00) 2019-03-15 Prepaid Expenses-Other To record Citywork license invoice $96,000 from 10/2018-9/2019.Model JE: MAZTE6019.3 2019
00060 60AZTE19 16599000 126104 100 (8,000.00) 2019-04-15 Prepaid Expenses-Other To record Citywork license invoice $96,000 from 10/2018-9/2019.Model JE: MAZTE6019.4 2019
00060 60AZTE19 16599000 126104 100 (8,000.00) 2019-05-15 Prepaid Expenses-Other To record Citywork license invoice $96,000 from 10/2018-9/2019.Model JE: MAZTE6019.5 2019
00060 60AZTE19 16599000 126104 100 (8,000.00) 2019-06-15 Prepaid Expenses-Other To record Citywork license invoice $96,000 from 10/2018-9/2019.Model JE: MAZTE6019.6 2019
00060 60AZTE19 16599000 126104 100 (8,000.00) 2019-07-15 Prepaid Expenses-Other To record Citywork license invoice $96,000 from 10/2018-9/2019.Model JE: MAZTE6019.7 2019
00060 60AZTE19 16599000 126104 100 (8,000.00) 2019-08-15 Prepaid Expenses-Other To record Citywork license invoice $96,000 from 10/2018-9/2019.Model JE: MAZTE6019.8 2019
00060 60AZTE19 16599000 126104 100 (8,000.00) 2019-09-15 Prepaid Expenses-Other To record Citywork license invoice $96,000 from 10/2018-9/2019.Model JE: MAZTE6019.9 2019
00060 APAOP51231 16599000 126104 100 123,000.00 2019-09-30 AZTECA SYSTEMS INC PR00149462 AP Accruals 9 2019
00060 APAOP51231 16599000 126104 100 (123,000.00) 2019-10-01 AZTECA SYSTEMS INC PR00149462 AP Accruals 10 2019
00060 AP00151619 16599000 126104 100 123,000.00 2019-10-01 AZTECA SYSTEMS INC 00115972 Accounts Payable Vouchers 10 2019
00060 60AZTE20 16599000 126104 100 (10,250.00) 2019-10-15 Prepaid Expenses-Other To record Citywork license invoice $123,000 from 10/2019-9/2020.Model JE: MAZTE6020 10/15/2019.10 2019
00060 60AZTE20 16599000 126104 100 (10,250.00) 2019-11-15 Prepaid Expenses-Other To record Citywork license invoice $123,000 from 10/2019-9/2020.Model JE: MAZTE6020 10/15/2019.11 2019
00060 60AZTE20 16599000 126104 100 (10,250.00) 2019-12-15 Prepaid Expenses-Other To record Citywork license invoice $123,000 from 10/2019-9/2020.Model JE: MAZTE6020 10/15/2019.12 2019
00060 60AZTE20 16599000 126104 100 (10,250.00) 2020-01-15 Prepaid Expenses-Other To record Citywork license invoice $123,000 from 10/2019-9/2020.Model JE: MAZTE6020 10/15/2019.1 202060AZTE2016599000126104100(10,250.00) 2020-02-15 Prepaid Expenses-Other To record Citywork license invoice $123,000 from 10/2019-9/2020.Model JE: MAZTE6020 10/15/2019.2 202060AZTE2016599000126104100(10,250.00) 2020-03-15 Prepaid Expenses-Other To record Citywork license invoice $123,000 from 10/2019-9/2020.Model JE: MAZTE6020 10/15/2019.3 202060AZTE2016599000126104100(10,250.00) 2020-04-15 Prepaid Expenses-Other To record Citywork license invoice $123,000 from 10/2019-9/2020.Model JE: MAZTE6020 10/15/2019.4 202060AZTE2016599000126104100(10,250.00) 2020-05-15 Prepaid Expenses-Other To record Citywork license invoice $123,000 from 10/2019-9/2020.Model JE: MAZTE6020 10/15/2019.5 202060AZTE2016599000126104100(10,250.00) 2020-06-15 Prepaid Expenses-Other To record Citywork license invoice $123,000 from 10/2019-9/2020.Model JE: MAZTE6020 10/15/2019.6 202060AZTE2016599000126104100(10,250.00) 2020-07-15 Prepaid Expenses-Other To record Citywork license invoice $123,000 from 10/2019-9/2020.Model JE: MAZTE6020 10/15/2019.7 2020
00060 60AZTE20 16599000 126104 100 (10,250.00) 2020-08-15 Prepaid Expenses-Other To record Citywork license invoice $123,000 from 10/2019-9/2020.Model JE: MAZTE6020 10/15/2019.8 2020
00060 ACRAPREG8 16599000 126104 100 168,405.00 2020-08-15 AZTECA SYSTEMS Inv: INV2780 ImageNow/Manual Monthly AP Accruals for August 2020 8 2020
00060 ACRAPREG8 16599000 126104 100 (168,405.00) 2020-09-01 AZTECA SYSTEMS Inv: INV2780 ImageNow/Manual Monthly AP Accruals for August 2020 9 2020
00060 AP00188880 16599000 126104 100 168,405.00 2020-09-11 AZTECA SYSTEMS INC 00119667 Accounts Payable Vouchers 9 2020
00060 60AZTE20 16599000 126104 100 (10,250.00) 2020-09-15 Prepaid Expenses-Other To record Citywork license invoice $123,000 from 10/2019-9/2020.Model JE: MAZTE6020 10/15/2019.9 2020
00060 60AZTE18 50650923 701016 100 8,000.00 2018-09-15 Office Exp-A&G Accntng & Audtn To record Citywork license invoice $96,000 from 10/15/2017-10/14/2018.9 2018
00060 60AZTE19 50650923 701016 100 8,000.00 2018-10-15 Office Exp-A&G Accntng & Audtn To record Citywork license invoice $96,000 from 10/2018-9/2019.Model JE: MAZTE6019.10 2018
00060 60AZTE19 50650923 701016 100 8,000.00 2018-11-15 Office Exp-A&G Accntng & Audtn To record Citywork license invoice $96,000 from 10/2018-9/2019.Model JE: MAZTE6019.11 2018
00060 60AZTE19 50650923 701016 100 8,000.00 2018-12-15 Office Exp-A&G Accntng & Audtn To record Citywork license invoice $96,000 from 10/2018-9/2019.Model JE: MAZTE6019.12 2018
00060 60AZTE19 50650923 701016 100 8,000.00 2019-01-15 Office Exp-A&G Accntng & Audtn To record Citywork license invoice $96,000 from 10/2018-9/2019.Model JE: MAZTE6019.1 2019
00060 60AZTE19 50650923 701016 100 8,000.00 2019-02-15 Office Exp-A&G Accntng & Audtn To record Citywork license invoice $96,000 from 10/2018-9/2019.Model JE: MAZTE6019.2 2019
00060 60AZTE19 50650923 701016 100 8,000.00 2019-03-15 Office Exp-A&G Accntng & Audtn To record Citywork license invoice $96,000 from 10/2018-9/2019.Model JE: MAZTE6019.3 2019
00060 60AZTE19 50650923 701016 100 8,000.00 2019-04-15 Office Exp-A&G Accntng & Audtn To record Citywork license invoice $96,000 from 10/2018-9/2019.Model JE: MAZTE6019.4 2019
00060 60AZTE19 50650923 701016 100 8,000.00 2019-05-15 Office Exp-A&G Accntng & Audtn To record Citywork license invoice $96,000 from 10/2018-9/2019.Model JE: MAZTE6019.5 2019
00060 60AZTE19 50650923 701016 100 8,000.00 2019-06-15 Office Exp-A&G Accntng & Audtn To record Citywork license invoice $96,000 from 10/2018-9/2019.Model JE: MAZTE6019.6 2019
00060 60AZTE19 50650923 701016 100 8,000.00 2019-07-15 Office Exp-A&G Accntng & Audtn To record Citywork license invoice $96,000 from 10/2018-9/2019.Model JE: MAZTE6019.7 2019
00060 60AZTE19 50650923 701016 100 8,000.00 2019-08-15 Office Exp-A&G Accntng & Audtn To record Citywork license invoice $96,000 from 10/2018-9/2019.Model JE: MAZTE6019.8 2019
00060 60AZTE19 50650923 701016 100 8,000.00 2019-09-15 Office Exp-A&G Accntng & Audtn To record Citywork license invoice $96,000 from 10/2018-9/2019.Model JE: MAZTE6019.9 2019
00060 60AZTE20 50650923 701016 100 10,250.00 2019-10-15 Office Exp-A&G Accntng & Audtn To record Citywork license invoice $123,000 from 10/2019-9/2020.Model JE: MAZTE6020 10/15/2019.10 2019
00060 60AZTE20 50650923 701016 100 10,250.00 2019-11-15 Office Exp-A&G Accntng & Audtn To record Citywork license invoice $123,000 from 10/2019-9/2020.Model JE: MAZTE6020 10/15/2019.11 2019
00060 60AZTE20 50650923 701016 100 10,250.00 2019-12-15 Office Exp-A&G Accntng & Audtn To record Citywork license invoice $123,000 from 10/2019-9/2020.Model JE: MAZTE6020 10/15/2019.12 2019
00060 60AZTE20 50650923 701016 100 10,250.00 2020-01-15 Office Exp-A&G Accntng & Audtn To record Citywork license invoice $123,000 from 10/2019-9/2020.Model JE: MAZTE6020 10/15/2019.1 2020
00060 60AZTE20 50650923 701016 100 10,250.00 2020-02-15 Office Exp-A&G Accntng & Audtn To record Citywork license invoice $123,000 from 10/2019-9/2020.Model JE: MAZTE6020 10/15/2019.2 2020
00060 60AZTE20 50650923 701016 100 10,250.00 2020-03-15 Office Exp-A&G Accntng & Audtn To record Citywork license invoice $123,000 from 10/2019-9/2020.Model JE: MAZTE6020 10/15/2019.3 2020
00060 60AZTE20 50650923 701016 100 10,250.00 2020-04-15 Office Exp-A&G Accntng & Audtn To record Citywork license invoice $123,000 from 10/2019-9/2020.Model JE: MAZTE6020 10/15/2019.4 2020
00060 60AZTE20 50650923 701016 100 10,250.00 2020-05-15 Office Exp-A&G Accntng & Audtn To record Citywork license invoice $123,000 from 10/2019-9/2020.Model JE: MAZTE6020 10/15/2019.5 2020
00060 60AZTE20 50650923 701016 100 10,250.00 2020-06-15 Office Exp-A&G Accntng & Audtn To record Citywork license invoice $123,000 from 10/2019-9/2020.Model JE: MAZTE6020 10/15/2019.6 2020
00060 60AZTE20 50650923 701016 100 10,250.00 2020-07-15 Office Exp-A&G Accntng & Audtn To record Citywork license invoice $123,000 from 10/2019-9/2020.Model JE: MAZTE6020 10/15/2019.7 2020
00060 60AZTE20 50650923 701016 100 10,250.00 2020-08-15 Office Exp-A&G Accntng & Audtn To record Citywork license invoice $123,000 from 10/2019-9/2020.Model JE: MAZTE6020 10/15/2019.8 202060AZTE205065092370101610010,250.00 2020-09-15 Office Exp-A&G Accntng & Audtn To record Citywork license invoice $123,000 from 10/2019-9/2020.Model JE: MAZTE6020 10/15/2019.9 2020