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Home My WebLink About2002Annual Report.pdfANNUAL REPORT FOR WATER UTILITIES TO THE IDAHO PUBLIC UTILITIES COMMISSION FOR THE YEAR ENDING: ~cember 31, 2002 1 Give full name of utility: 2 Date of Organization: 3 Organized under the laws of the state of: 4 Address of Principal Office (number & street) 5 P.O. Box (if applicable) 6 City 7 State 8 Zip Code 9 Organization (proprietor, partnership, Corp. 10 Towns, Counties served COMPANY INFORMATION UNITED WATER IDAHO INC. April 2 , 1928 Idaho 8248 W. Victory Road O. Box 190420 Boise Idaho 83719-0420 Corporation Boise, Eagle Ada, Canyon 11 Are there any affiliated Companies? Yes If yes , attach a list with names, addresses & descriptions. Explain any services provided to the utility. 12 Contact Information: President Vice President Secretary General Manager Complaints or Billing Engineering Emergency Service Accounting Name Phone No. 208 362-7327 - N/A - Patricia Foss Scott Rhead Gre Watt, Scott Rhead or Patt Foss Jarmila M. Ca 13 Were any water systems acquired during the year or any additions/deletions made to the service area during the year? Yes If yes, attach a list with names, addresses & descriptions. Explain any services provided to the utility. 14 Where are the Company s books and records kept? United Water Management & Service Inc.Street Address 200 Old Hook Road City State Zip Harrington Park New Jersey 07640 Page 1 Name: UNITED WATER IDAHO INC. COMPANY INFORMATION For Year Ended:December 31 2002 11.Affiliated Companies: UNITED WATER MANAGEMENT & SERVICE INC. 200 Old Hook Road Harrington Park, NJ 07640 Sevices provided to the utility: Management and service contract on file with the I.P. UNITED WATER OPERATIONS IDAHO INC. 8248 West Victory Road Boise, 10 83707 United Water Idaho Inc. provides Management, Accounting, Customer Service and Operations & Maintenance services at cost to United Water Operations Idaho Inc. UNITED WATER LEAKGUARD INC., a New Jersey corporation, qualified to do business in Idaho, 12/15/00 (NJ-8/.20/99) (Subsidiary of United Water Operations Inc. 200 Old Hook Road Harrington Park, NJ 07640 United Water Idaho Inc. provides Management, Accounting, Customer Service and Operations & Maintenance services at cost to United Water LeakGuard Inc. 13.Additions 1 Deletions to service area: Case No. UWI-02-02 Lockwood Subdivision - Eagle Are Buffer zone Order 29043, Issued June 7th, 2002 Amend & revise Certificate of Public Convenience & Necessity No. 143 to include Lockwood Subdivision in Buffer Zone Case No. UWI-02-03 Nampa Charter School Order 29141 , Issued Oct. 30th , 2002 Amend & revise Certificate of Public Convenience & Necessity No. 143 to include Nampa Charter School Page 1 Detail NAME:UNITED WATER IDAHO INC. COMPANY INFORMATION (continued) For the Year Ended 15 Is the system operated or maintained under a service contract? 16 If yes:With whom is the contract? When does the contract expire? What services and rates are included? 17 Is water purchased for resale through the system? 18 If yes: Name of Organization Name of owner or operator Mailing Address City State Zip Water Purchased ** 19 Has any system(s) been disapproved by the Idaho Division of Environmental Quality? If yes, attach full explanation 20 Has the Idaho Division of Environmental Quality recommended any improvements? If yes, attach full explanation 21 Number of Complaints received during year concerning: Quality of Service High Bills Disconnection 22 No. of Customers involuntarily disconnected 23 Date customers last received a copy of the Summary of Rules required by IDAPA 31.21.01.701? Attach a Copy of the Summary 24 Did significant additions or retirements from the Plant Accounts occur during the year? If yes, attach full explanation and an updated system map December 31 , 2002 Yes City of Garden City City of Garden City, Department of Public Works 201 E. 50th St. Boise Idaho 83714 Gallons $ Amount 219 000 I $ 2,146. 482 311 553 553 March and April 2002 Yes NOTE: Received 3,224 000 Gallons water from Micron Technology Inc. 7/2002 Page 2 PUC ANNUAL REPORT FOR UNITED WATER IDAHO INC. December 31 2002 PAGE 2 DETAIL PAGE 1 OF 2 04/02/03 24.SIGNIFICANT ADDITIONS OR RETIREMENTS TO THE PLANT ACCOUNT ADDITIONS (Over $100,000 Gross) NO.DESCRIPTION AMOUNT C02J951 UBS Billing Conversion 1 ,668,595 C..F501 Replacement Domestic Services 153,284 C01 EO01 Arrowhead Canyon Reservoir 050,052 C01D104 24" Main on HWY 21 & Technology Way 814 337 C..FO05 New Domestic Services (Co-Inst)764 706 C01 BO01 Chlorine Code Compliance 583,032 C..FO01 New Domestic Services (Dev-Inst)513,980 C01 EO02 Harris Ranch Tank & Main 497 975 C..G501 Replacement Customer Meters 488 110 None Belmont 465 200 C02D703 Federal Way (Amity to Yam Hill)353,096 C02G502 Radio Read Meters 331 389 C01J901 PeopleSoft Insourcing Project 219 381 C..FO03 New Fire Services 197,448 C01D707 Federal Way (Overland to Broadway)180 699 C..GO01 New Customer Meters 177 052 C02D605 S. Pacific Street 155 526 C01D315 Arrowhead Ridge Subdivision 151 835 C02FO06 Barber Water System Settings 146 268 C02D334 Nampa Charter School 138,989 C02D315 River s End Subdivision 115 554 C02D602 Krall (Avenue C to Avenue D)112 851 C01D372 Moonridge Subdivision No.104 894 C02D358 Countryside Estates Sub. #1 100,275 TOTAL $10,484 526 Page 2 Detail Page 1 of 2 PUC ANNUAL REPORT FOR UNITED WATER IDAHO INC. December 31 2002 PAGE 2 DETAIL PAGE 2 OF 2 04/02/03 24. SIGNIFICANT ADDITIONS OR RETIREMENTS TO THE PLANT ACCOUNT RETIREMENTS (Over $15 000) BOOK ACCUMULATED NO.DESCRIPTION COST DEPRECIATION R02J951 CIS Phase 1 $ 2,464 120 2,464 120 R01D708 Federal Way (NY Canal to Amity)131 895 132 817 R01D707 Federal Way (Overland to Broadway)549 73,599 R..F501 Replacement Services 48,418 88,627 R02J501 Oracle Database Server 000 000 R01 EO02 Harris Ranch Tan & Main 31,417 887 R02D703 Federal Way (Amity - Yam Hill)854 854 R02D610 Clark St. Orchard to Roosevelt 15,881 183 TOTAL $ 2 826 134 872 086 Page 2 Detail Page 2 of 2 NAME:UNITED WATER IDAHO INC. REVENUE & EXPENSE DETAIL For the Year Ended December 31 , 2002 ACCT #DESCRIPTION AMOUNT 400 REVENUES 460 Unmetered Water Revenue 461.Metered Sales - Residential 369 107 461.Metered Sales - Commercial , Industrial 800 343 462 Fire Protection Revenue - Private 487,401 464 Other Revenue 237 692 465 Irrigation Sales Revenue 466 Sales for Resale 400 Total Revenue (Add Lines 1 - 7)894 543 (also enter result on Page 4, line 1) * DEQ Fees Billed separately to customers 210 222 ** Hookup or Connection Fees Collected *** Commission Approved Surcharges Collected (Franchise Tax)818,402 401 OPERATING EXPENSES 601.Labor - Operation & Maintenance 623 797 601.Labor - Customer Accounts 683 257 601.Labor - Administrative & General 801,470 603 Salaries, Officers & Directors 604 Employee Pensions & Benefits 936,444 610 Purchased Water (From page 2, line 21)147 615-Purchased Power & Fuel for Power 216 169 618 Chemicals (includes chemical container deposits)258 865 620.Materials & Supplies - Operation & Maint.125 229 620.Materials & Supplies - A & G, & Cust. Care 214 103 631-Contract Services - Professional (Acctg., Legal , Mgmt. Fees)889 015 635 Contract Services - Water Testing 920 636 Contract Services - Other 331 829 641-Rentals - Property & Equipment 200 650 Transportation Expense 340 578 656-Insurance 543,484 660 Advertising 388 666 Rate Case Expense (Amortization)117 667 Regulatory Comm. Exp. (Amortization)996 670 Bad Debt Expense 122,433 675 Miscellaneous 306 549 Total Operating Expenses (less Reg. Comm, Depr, Taxes)573 990 Page 3 Name:UNITED WATER IDAHO INC. INCOME STATEMENT For Year Ended December 31 2002 403 406 407 6 408. 408. 8 408. 9A 408. 10 409.10 Federal Income Taxes 11 409.11 State Income Taxes 12 410.10 Provision for Deferred Income Tax - Federal 13 410.11 Provision for Deferred Income Tax - State 14 411 Provision for Deferred Utility Income Tax Credits 15 412 Investment Tax Credits- Utility 16 Total Expenses from operations before interest (add lines 2-15) 17 413 Income From Utility Plant Leased to Others 18 414 Gains (Losses) From Disposition of Utility Plant19 Net Operating Income (Add lines 1 , 17 &18 less line 16) 20 415 Revenues, Merchandizing Jobbing and Contract Work 21 416 Expenses, Merchandizing, Jobbing & Contracts 22 419 Interest & Dividend Income, Other 23 420 Allowance for Funds used During Construction 24 421 Miscellaneous Non-Utility Income 25 426 Miscellaneous Non-Utility Expense 26 408.20 Other Taxes, Non-Utility Operations 27 409-20 Income Taxes, Non-Utility Operations 28 Net Non-Utility Income (Add lines 20,23 & 24 less lines 21 25,, & 27)29 Gross Income (add lines 19 & 28) 30 427.Interest Exp. on Long-Term Debt 31 427.Other Interest Charges32 NET INCOME (Line 29 less lines 30 & 31) (Also Enter on Pg 9, Line 2) ACCT #DESCRIPTION Revenue (From Page 3, line 8) Operating Expenses (From Page 3, line 33) Depreciation Expense Amortization , Utility Plant Aquisition Adj. Amortization Exp. - Other Util. Plant (404000 405000) Regulatory Fees (PUC) Property Taxes Payroll Taxes (408130, 408131 , 408134) Other Taxes: Idaho Sales & Use Tax Page 4 573 990 654 948 569 113 027 364 601 335 274 068 649 414 008 828 (18 952) (41 889) 29,894,543 20,505,165 29,504 9,418 882 575 661 422 827 277 ,929 791 146 691 640 770 059 652 4,493 906 565,746 Name:UNITED WATER IDAHO INC. ACCOUNT 101 PLANT IN SERVICE DETAIL For Year Ended:December 31 2002 Balance Added Removed Balance SUB Beginning During During End of ACCT #DESCRIPTION of Year Year Year Year 301 Organization 116 926 116 926 302 Franchises and Consents 303 Land & Land Rights 335,730 29,042 364 772 304 Structures and Improvements 750,495 236,836 (20,789)966 542 305 Reservoirs & Standpipes 111 ,534 (28 317\83,217 306 Lake, River & Other Intakes 535 531 535 531 307 Wells 915 521 132 033 000)038 554 308 Infiltration Galleries & Tunnels 652 652 309 Supply Mains 577 998 577 ,998 310 Power Generation Equipment 161 ,4 79 291 (500)164 270 311 Power Pumping Equipment 913 379 673,943 (49 593)537 729 320 Purification Systems 941 774 592 224 533 998 330 Distribution Reservoirs & Standpipes 885 143 824 082 709,225 331 Trans. & Distrib. Mains & Accessories 277 716 308 979 (301 570)285 125 333 Services 764 931 922 056 (48,418)638 569 334 Meters and Meter Installations 368 688 017 604 630)11 ,383 662 335 Hydrants 586 014 143,484 729,498 336 Backflow Prevention Devices 339 Other Plant & Misc. Equipment 311 47,024 335 340 Office Furniture and Equipment 473 374 992 216 519 092)946,498 341 Transportation Equipment 208 690 208 690 342 Stores Equipment 24,448 24,448 343 Tools, Shop and Garage Equipment 513,454 323 (8,141)526 636 344 Laboratory Equipment 116 643 116 643 345 Power Operated Equipment 122 742 122 742 346 Communications Equipment 108 201 559 200)171 560 347 Miscellaneous Equipment 962 722 107 684 348 Other Tangible Property 268 381 268 381 Rounding Difference (1 ) TOTAL PLANT IN SERVICE 194 263 719 14,019,418 990,250)205,292,886 (Add lines 1 - 28)Enter beginning & end of year totals on Pg 7, Line 1 * Per Utility Plant Matrix Report UWAM4000 - OK to switch format & revise prior year figures - per Bob Smith 3/3/2000 Additions / Retirements may contain some adjustments made throughout year to correctly state plant accounts Page 5 Name: UNITED WATER IDAHO INC. ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL For Year Ended:December 31 , 2002 SUB Depreciation Rate * Balance Beginning Balance End of Increase ACCT #DESCRIPTION of Year Year (Decrease) 304 Structures and Improvements 00%862 168 123 537 261 370 305 Reservoirs & Standpipes 00%352 115 320 273 (31 841 \ 306 Lake, River & Other Intakes 00%41,599 310 711 307 Wells 86%766,918 994 078 227 160 308 Infiltration Galleries & Tunnels 00%923 616 693 309 Supply Mains 00%162 236 075 310 Power Generation Equipment 00%41 ,392 956 563 311 Electric Pumping Equipment 00%837 653 255,662 418 008 320 Purification Systems 00%796 225 4,412 254 616,029 330 Distribution Reservoirs & Standpipes 00%678 137 790,658 112 521 331 Trans. & Distrib. Mains & Accessories 00%037 228 366,414 329 186 333 Services 50%044 027 742,459 698,432 334 Meters and Meter Installations 50%824 999 095 375 270,376 335 Hydrants 50%49,408 363 954 336 Backflow Prevention Devices 339 Other Plant & Misc. Equipment 00%738 635 897 340 Office Furniture and Equipment 67/10.00/20.00%668,843 085 593 583,250) 341 Transportation Equipment 11.49%243 984 245 880 896 342 Stores Equipment 67%882 513 631 343 Tools, Shop and Garage Equipment 67%280 550 311 038 30,488 344 Laboratory Equipment 67%64,747 527 780 345 Power Operated Equipment 14.50%123,002 130 856 854 346 Communications Equipment 67/2.50%119 123 191 388 265 347 Miscellaneous Equipment 67%(38,494)(31 941)553 348 Other Tangible Property 00%66,712 069 357 Cost of Removal 1 Salvage (28,084)383)19,701 TOTALS (Add Lines 1 - 25)888 956 47,419 365 530,409 NOTE: Negative balances are assets that have been fully depreciated. Depreciation continues for all if any asset in plant account has un-depreciated value. Page 6 Name: ACCT # 101 102 103 105 114 7 108. 8 108. 9 108. 10 110. 11 110. 12 115 14 123 15 125 17 131 18 135 19 141 20 142 21 145 22 151 23 162 24 173 25 143 27 181 28 183 29 184 30 186 UNITED WATER IDAHO INC. BALANCE SHEET For Year Ended: ASSETS DESCRIPTION Utility Plant in Service (From Pg 5, Line 29) Utility Plant Leased to Others Plant Held for Future Use Construction Work in Progress Utility Plant Aquisition Adjustment Subtotal (Add Lines 1 - 5) Accumulated Depreciation (From Pg 6, Line 26) Accum. Depr.- Utility Plant Lease to Others Accum. Depr. - Property Held for Future Use Accum. Amort.- Utility Plant Lease to Others Accumulated Amortization- Aquisition Adj. Net Utility Plant (Line 6 less lines 7 - 12) Investment in Subsidiaries Other Investments Total Investments (Add lines 14 & 15) Cash Short Term Investments AcctslNotes Receivable - Customers Other Receivables Receivables from Associated Companies Materials & Supplies Inventory Prepaid Expenses Unbilled (Accrued) Utility Revenue Provision for Uncollectable Accounts Total Current (add lines 17 -24 less line 25) Unamortized Debt Discount & Expense Preliminary Survey & Investigation Charges Deferred Rate Case Expenses Other Deferred Charges Total Assets (Add lines 13, 16 & 26 - 30) Page 7 December 31 , 2002 Balance Beginning Balance End of Increase of Year Year (Decrease) 194 263,718 205,292 886 029 169 555 658 555,658 629 307 079 577 4,450 270 763 829 600 761 (163 067) 204 212 511 219 528 883 316 372 888 956 47,419 365 530,409 148 614 199 727 113 275 (745)020) 159 171 666 171 910,535 738 870 964 13,901 (10 064) 964 901 (10 064) 510 937 496 671 (14 266) 206 265 012 989 (193,276) 237 848 244 178 330 234 510 252 608 098 (962 142)130 228)(168,085) 779 180 652 872 (126 308) 000 800 800 001 597 503 290 (498 307) 117 (73 117) 311 053 160 194 (150 859) 163 581 397 175 587 920 006 523 Name: UNITED WATER IDAHO INC. For Year Ended: BALANCE SHEET December 31 2002 LIABILITIES & CAPITAL Balance Beginning Balance End of Increase ACCT #DESCRIPTION of Year Year (Decrease) 201-Common Stock 261,750 261 750 204-Preferred Stock 704 500 704 500 207-Miscellaneous Capital Accounts 65,404 330 104 330 700,000 214 Appropriated Retained Earnings 215 Unappropriated Retained Earnings 964 104 277 737 313,633 216 Reacquired Capital Stock 218 Proprietary Capital Total Equity Capital (Add Lines 1-5+7 less line 6)107 334 684 113,348 317 013 633 221-Bonds 223 Advances from Associated Companies 224 Other Long- Term Debt 231 Accounts Payable 338 159 103 574 765,415 232 Notes Payable 233 Accounts Payable - Associated Companies 235 Customer Deposits (Refundable)110 110 236.Accrued Other Taxes Payable 687 255 751 323 068 236.Accrued Income Taxes Payable 445 628 754)(449,382) 236.Accrued Taxes - Non-Utility 237-Accrued Debt, Interest & Dividends Payable 871 871 241 Misc. Current & Accrued Liabilities 277 796 669 194 391,399 251 Unamortized Debt Premium 252 Advances for Construction 173 309 177 998 689 253 Other Deferred Liabilities 386,389 721 666 335 276 255.Accumulated Investment Tax Credits - Utility 1,424 197 382 308 (41 889) 255.Accum. Investment Tax Credits - Non-Utility 261-Operating Reserves (Pension & Benefits)145,880 018 015 872 135 271 Contributions in Aid of Construction 180,776 718 039 537 263 272 Accum. Amort. of Contrib. in Aid of Const. **674 183)(6,620 974)(946 791) 281-Accumulated Deferred Income Taxes 855 636 316 233 539,403) Total Liabilities (Add lines 9 - 29)56,246 712 239 602 992 890 TOTAL LlAB & CAPITAL (Add lines 8 & 30)163 581 397 175 587 920 006,523 ** Only if Commission Approved Page 8 Name:UNITED WATER IDAHO INC. STATEMENT OF RETAINED EARNINGS For Year Ended:December 31 2002 1 Retained Earnings Balance Beginning of Year 3 Other (Credits) / Debits to Account 4 Dividends Paid or Appropriated 5 Other Distributions of Retained Earnings 6 Retained Earnings Balance ~ End of Year 964 104 565 746 216 888) (35 225) 277 737 CAPITAL STOCK DETAIL No. Shares No. Shares Dividends Description (Class, Par Value etc.Authorized Outstanding Paid Common Stock, $50.00 Par Value 50,000 235 5% Preferred Stock, $100.00 Par Value 000 045 $35 225. $35 225. DETAIL OF LONG-TERM DEBT Description Interest Rate Year-end Balance Interest Paid Interest Accrued None Page 9 Name:UNITED WATER IDAHO INC. SYSTEM ENGINEERING DATA For Year Ended:December 31 2002 1 Provide an updated system map if significant changes have been made to the system during the year. 2 Water Supply: Rated Capacity Type of Treatment: (None, Chlorine Fluoride Annual Production Water Supply Source (Well , Spring, Pump Desiqnation or location (GPM)Filter etc.(000'5 Gal.)Surface Wtr) See attached 3 System Storage: Total Capacity ODD' Usable Capacity ODD' Type of Reservoir Construction (Elevated Pres- (Wood, Steel Storaqe Desiqnation or Location Gal.Gal.urized , Boosted)Concrete) See attached (Duplicate form and attach if necessary. Asterisk facilities added this year. Page 10 PUC ANNUAL REPORT FOR UNITED WATER IDAHO INC. December 31 , 2002 Page 10 - 2. Water Supply 04/02/03 -', 16 TH GRND WATER 109,472 CL2,PO4 YES 27TH GRND WATER 053 CL2 YES AMITY GRND WATER 376 873 NaOCI c::1 %YES ARCTIC GRND WATER 101,104 CL2 PO4 YES I. F.GRND WATER 37.128 CL2 PO4 YES BALI HAl GRND WATER 115 235 NaOCI (12 to 15%),PO4 YES BEACON GRND WATER 37,567 CL2 YES BELMONT *GRND WATER 320 NaOCI (12 to 15%)YES BERGESON GRND WATER 103 978 CL2 YES BETHEL GRND WATER 712 388 NaOCI c::1%YES BROADWAY GRND WATER 421 686 NaOCI c::1%YES BROOKHOLLOW GRND WATER 120,030 CL2 YES BYRD GRND WATER 36,340 CL2 PO4 YES CARRIAGE HILLS GRND WATER 0.43 048 CL2 YES CARTWRIGHT GRND WATER No Pump N/A N/A CASSIA #1 GRND WATER 445 869 NaOCI C::1%,PO4 YES CASSIA #2 GRND WATER 97.289 NaOCI C::1%,PO4 YES CENTENNIAL GRND WATER 304 924 NaOCI c::1%YES CENTRAL PARK GRND WATER 693 CL2 PO4 YES CHAMBERLAIN #1 GRND WATER 386 NaOCI (12 to 15%),PO4 YES CHAMBERLAIN #2 GRND WATER 612 NaOCI (12 to 15%)YES CLiFFSIDE GRND WATER 522 NaOCI (12 to 15%)YES CLINTON GRND WATER 128 580 CL2 PO4 YES COLE GRND WATER No Pump N/A N/A COUNTRY CLUB GRND WATER 874 NaOCI (12 to 15%),PO4 YES COUNTRY SQUARE GRND WATER 75,226 NaOCI (12 to 15%)YES COUNTRYMAN GRND WATER 692 NaOCI (12 to 15%)YES COVENTRY PUMP #1 GRND WATER NaOCI (12 to 15%)YES COVENTRY PUMP #2 *GRND WATER 250 NaOCI (12 to 15%)YES DANSKIN PUMP #1 GRND WATER 0.43 NaOCI (12 to 15%)YES DANSKIN PUMP #2 *GRND WATER 11,411 NaOCI (12 to 15%)YES DURHAM GRND WATER 750 CL2 YES EDGE VIEW GRND WATER 269 NaOCI (12 to 15%),PO4 YES FISK GRND WATER 271 534 CL2 PO4 YES FIVE MILE #12 GRND WATER 1.44 106 829 NaOCI (12 to 15%)YES FLOATING FEATHER GRND WATER 389,059 NaOCI c::1 %YES FOXTAIL GRND WATER NONE FRANKLIN PARK GRND WATER 436,020 CL2 PO4 YES FRONTIER GRND WATER 201 074 NaOCI C::1%,PO4 YES GODDARD GRND WATER 184 621 NaOCI c::1 %YES GRND WATER 429 078 CL2 YES HIDDEN VALLEY #1 GRND WATER 849 NaOCI (12 to 15%)YES HIDDEN VALLEY #2 GRND WATER 228,616 NaOCI (12 to 15%)YES HILLCREST GRND WATER 272 247 CL2 PO4 YES HILTON GRND WATER 677 643 NaOCI C::1%,PO4 YES HOPE GRND WATER 234 662 NaOCI c::1 %YES HUMMEL GRND WATER 794 CL2 PO4 YES Page 10 Detail A PUC ANNUAL REPORT FOR UNITED WATER IDAHO INC. December 31 , 2002 Page 10 - 2. Water Supply 04/02/03 IDAHO GRND WATER 69,283 NaOCI (12 to 15%)YES ISLAND WOOD #1 GRND WATER NaOCI (12 to 15%)YES ISLAND WOOD #1 GRND WATER 905 NaOCI (12 to 15%)YES ISLAND WOOD #2 GRND WATER 382 CL2 YES JR FLAT GRND WATER 159 222 CL2 YES KIRKKWOOD GRND WATER 51.844 CL2 YES LaGRANGE GRND WATER 872 NaOCI (12 to 15%)YES LICORICE GRND WATER 566 NaOCI (12 to 15%)YES LOGGER GRND WATER 92,436 CL2 YES LONG MEADOW GRND WATER 937 CL2 YES M&M GRND WATER 100 NONE YES MAC GRND WATER 1.45 88,021 CL2 PO4 YES MAPLE HILLS GRND WATER 184 030 CL2 PO4 YES MARDEN WTP SURFACE 20.122 869 CL2 YES MARKET GRND WATER 322 894 CL2 YES McMILLAN GRND WATER 013 NaOCI (12 to 15%)YES OVERLAND GRND WATER 1.44 251 523 CL2 PO4 YES PARADISE GRND WATER 143,452 CL2 YES PIONEER GRND WATER 446 177 CL2 YES PLEASANT VALLEY GRND WATER 380 793 CL2 YES RAPTOR GRND WATER 105 505 CL2 YES REDWOOD CREEK GRND WATER 310 CL2 YES RIVER RUN GRND WATER 074 NaOCI (12 to 15%),PO4 YES ROOSEVELT #1 GRND WATER 48.854 NaOClo:::1%,PO4 YES ROOSEVELT #3 GRND WATER 93,211 NaOClo:::1%,PO4 YES SETTLERS GRND WATER 156 149 NaOCI (12 to 15%)YES SHERMAN OAKS GRND WATER 0.43 CL2 YES SPUR WING GRND WATER 202 CL2 YES SUNSET WEST GRND WATER 379 237 CL2 YES SWIFT #1 GRND WATER 25.230 CL2 YES SWIFT #2 GRND WATER CL2 YES SWIFT #3 GRND WATER CL2 YES TAGGART #1 GRND WATER 163 650 NaOCI (12 to 15%),PO4 YES TAGGART #2 GRND WATER 611 050 NaOCI (12 to 15%)YES TEN MILE GRND WATER 1.44 156,409 CL2 YES TERTELING GRND WATER 117 099 CL2 YES VETERAN'GRND WATER 241 563 CL2 YES VICTORY GRND WATER 168,545 CL2 YES VISTA GRND WATER 193 018 CL2,PO4 YES WARM SPRINGS #1 GRND WATER N/A YES WARM SPRINGS #2 GRND WATER 118 CL2 YES WARM SPRINGS #3 GRND WATER 106 707 NaOCI YES WESTMORE LAND GRND WATER 26,396 NaOCI (12 to 15%),PO4 YES WILLOW LANE #1 GRND WATER 034 PO4 YES WILLOW LANE #2 GRND WATER 354 NONE YES WILLOW LANE #3 GRND WATER 59,203 CL2 YES 769 832 Page 10 Detail A PUC ANNUAL REPORT FOR UNITED WATER IDAHO INC. December 31 , 2002 Page 10 - 3. System Storage 04/02/03 1 AERONICA BOOSTED STEEL 500 150,000 000 2 ARROWHEAD RSVR *NON BOOSTED CONCRETE 18.938 445,240 N/A 3 ARROWHEAD #1 *BOOSTED CONCRETE 334 674 1800 4 ARROWHEAD #2 *BOOSTED CONCRETE 334 25,674 1800 5 BARBER NON BOOSTED STEEL 47,619 000,000 500 6 BOGUS BASIN NONBOOSTED CONCRETE 12,000 120,000 N/A 7 BOULDER HEIGHTS BSTRINONBOOSTED CONCRETE 33,105 629,000 900 8 BRAEMERE BSTRINONBOOSTED CONCRETE 667 200 000 N/A 9 BRIARHILL NONBOOSTED CONCRETE 889 250,000 N/A CARTWRIGHT NON BOOSTED STEEL 895 150,000 N/A CLAREMONT NONBOOSTED CONCRETE 250 90,000 N/A COLUMBIA NON BOOSTED STEEL 93,750 000,000 N/A CRESTLINE NON BOOSTED STEEL 15,000 300 000 500 DANMOR NON BOOSTED CONCRETE 500 750,000 N/A FEDERAL BOOSTED STEEL 500 000,000 700 GOOD STREET NONBOOSTED STEEL 63,830 000,000 N/A GOWEN STANDPIPE NON BOOSTED STEEL 529 000,000 N/A HARRIS RANCH NONBOOSTED CONCRETE 000 180 000 N/A HARVARD STREET BOOSTED STEEL 500 150 000 050 HIDDEN HOLLOW NON BOOSTED STEEL 619 000 000 N/A HIDDEN SPRINGS NON BOOSTED STEEL 15,773 347,000 N/A HIGH'D VIEW #1 NONBOOSTED CONCRETE 16,667 200,000 N/A HIGH'D VIEW #2 NON BOOSTED STEEL 14,286 300 000 N/A HILLCREST BOOSTED STEEL 71,429 000,000 2,400 NEW HULLS GULCH NONBOOSTED STEEL 250,000 000,000 N/A LANCASTER HTS NONBOOSTED CONCRETE 556 50,000 1800 LOWER TABLE ROCK *NONBOOSTED CONCRETE 14.675 792 1800 NORTH MTN BSTRINONBOOSTED STEEL 375 300,000 N/A OLD PEN NONBOOSTED CONCRETE 18,824 320,000 N/A STEELHEAD BOOSTED STEEL 75,000 000,000 500 TOLUKA BSTRINONBOOSTED STEEL 133 000 800 QUAIL RIDGE NON BOOSTED CONCRETE 125 325,000 N/A USTICK BOOSTED STEEL 500 000,000 700 TOTAL STORAGE CAPACITY 32,467 380 NOTE: NON BOOSTED RESERVOIRS PROVIDE SYSTEM GRADIENT BY THE ELEVATION OF THE WATER LEVEL IN THE FACILITY Page 10 Detail B Name:UNITED WATER IDAHO INC. For Year Ended: SYSTEM ENGINEERING DATA (continued) December 31 2002 Pump information for ALL system pumps, including wells and boosters. Designation or Location Rated Capacity Discharge PressureHorse Energy Used & Type of Pump Power (gpm)(psi)This Year See attached ** Submit pump curves unless previously provided or unavailable. Asterisk facilities added this year. Attach additional sheets if inadequate space is available on this page. If Wells are metered: What was the total amount pumped this year? What was the total amount pumped during peak month? What was the total amount pumped on the peak day? July July 12th If customers are metered , what was the total amount sold in peak month?September 7 Was your system designed to supply fire flows? If Yes: What is current system rating? How many times were meters read this year? During which Months? Meters are read every other month. There are two cycles one set is read on even months, the other on odd months. (in 1 000 GaL) 868 035 612 144 619 377 975 Yes ISO- except a service line and meter? How many of those potential additions are vacant lots? 10 Are backbone plant additions anticipated during the coming year? If Yes, attach an explanation of projects and anticipated costs Bali Hai Well Treatment $292 000 2003 CWIP Expenditures on Columbia WTP - $5 152 000 Planned 11 In what year do you anticipate that the system capacity (supply, storage or distribution) will have to be expanded? 500 500 Yes 2003 Page 11 PUC ANNUAL REPORT FOR UNITED WATER IDAHO INC. December 31 , 2002 Page 11 - 4. All System Pumps (including Wells & Boosters) 04/02/03 ~!tJl~"1t ~rl~~ ~~~~$:~a!~~~l~ i~~_ii ~ (~~~ D'd-~Jlnf?lore9fi1! Bf~~m1!t mOi ili!lU 1 WELL 16 TH DWT 200 177,040 109,472 800 320 2 WELL 27TH SUB 60 156 167 61 053 350 442 3 WELL AMITY DWT 150 959,520 376 873 900 490 4 WELL ARCTIC DWT 150 292 960 101 104 640 350 5 WELL B.I.F. SUB 40 97 197 37,128 250 444 6 WELL BALI HAl DWT 350 291 960 115 235 2800 406 7 WELL BEACON DWT 125 60,440 37 567 600 320 8 WELL BELMONT DWT 50 7,640 2,320 500 315 9 WELL BERGESON SUB 100 241 200 103,978 584 325 10 WELL BETHEL DWT 200 860,240 712 388 2500 223 11 WELL BROADWAY DWT 450 896 520 421 686 1000 425 12 WELL BROOKHOLLOW DWT 75 165 099 120 030 1000 230 13 WELL BYRD DWT 75 105 002 36 340 600 394 14 WELL CARRIAGE HILLS (Pump #1) SUB 30 300 260 WELL CARRIAGE HILLS (Pump #2) SUB 100 9 240 3 048 1100 260 15 WELL CARTWRIGHT No pump 16 WELL CASSIA PUMP #1 SUB 100 578,798 445 869 900 310 WELL CASSIA PUMP #2 DWT 125 162 962 97 289 800 404 17 WELL CENTENNIAL DWT 200 907 920 304 924 1400 376 18 WELL CENTRAL PARK DWT 50 67 055 32 693 250 450 19 WELL CHAMBERLIN #1 DWT 50 66,904 40,386 250 270 20 WELL CHAMBERLIN #2 DWT 60 69,616 46,612 600 200 21 WELL CLiFFSIDE DWT 60 266,949 91 522 800 350 22 WELL CLINTON DWT 125 200,920 128,580 1300 275 23 WELL COLE No pump 24 WELL COUNTRY CLUB DWT 125 209,640 74 874 800 330 25 WELL COUNTRY SQUARE DWT 125 157 960 75,226 1100 325 26 WELL COUNTRYMAN DWT 50 759 51 692 600 180 27 WELL COVENTRY PUMP #1 SUB 15 250 160 WELL COVENTRY PUMP #2 SUB 125 8 921 2 250 1500 260 28 WELL DANSKIN PUMP #1 SUB 30 300 260 WELL DANS KIN PUMP #2 SUB 100 20,480 11,411 1100 230 29 WELL DURHAM SUB 15 0 5 750 200 106 30 WELL EDGE VIEW SUB 75 40,440 24 269 800 430 31 WELL FISK DWT 125 370,000 271 534 1300 262 32 WELL FIVE MILE #12 DWT 75 149,000 106 829 1000 230 33 WELL FLOATING FEATHER DWT 125 828,700 389 059 1500 260 34 WELL FOX TAIL SUB 50 1050 150 35 WELL FRANKLIN PARK DWT 125 554 920 436 020 1200 218 36 WELL FRONTIER DWT 150 279,960 201 074 1750 250 37 WELL GODDARD DWT 150 446 460 184 621 1300 350 38 WELL HP DWT 150 902,400 429,078 1200 410 39 WELL HIDDEN VALLEY #1 DWT 150 109,640 52 849 950 330 40 WELL HIDDEN VALLEY #2 DWT 100 499,400 228 616 900 360 41 WELL HILLCREST DWT 200 1,200,400 272 247 1500 420 42 WELL HILTON DWT 200 1 196 160 677,643 2000 250 43 WELL HOPE DWT 125 272,400 234 662 1200 216 44 WELL HUMMEL DWT 75 56,120 28,794 900 242 45 WELL IDAHO DWT 50 141 120 69,283 375 289 46 WELL ISLAND WOODS #1/PUMP#1 SUB 15 150 230 WELL ISLAND WOODS #1/PUMP#2 SUB 75 90,920 32 905 800 230 47 WELL ISLAND WOODS #2 SUB 75 49 105 51 382 800 280 48 WELL JRFLAT SUB 200 526 960 159 222 1100 435 Page 11 Detail PUC ANNUAL REPORT FOR UNITED WATER IDAHO INC. December 31,2002 Page 11 - 4. All System Pumps (including Wells & Boosters) 04/02/03 1SIffiEr~ .1fc~~1~~~if.0:GAi!~~~,o; ~etr~~ tiRE'ilee.l mJJt)I!lV1~!fi!Ii~N1 ~BI!l!EIi)IGeAl ~"im(!Jj m.D'~.sJt?,!)~C~g. "',.... """-'$. =,"'~~ ,...,,"~""" .,-. _. ..,. O!~. J .it.... .... . ".. I!:, .~.~.. ""',' ~. d~."". "",~"-"'",.""""""",,. WELL KIRKWOOD DWT 60,192 844 300 260 WELL LaGRANGE DWT 150 199 640 872 1350 320 WELL LICORICE SUB 76,010 53,566 190 180 WELL LOGGER DWT 150 299,440 436 750 455 WELL LONGMEADOW DWT 196,200 89,937 350 280 WELL M&M SUB 100 100 164 WELL MAC DWT 150 165,160 021 1200 350 WELL MAPLE HILLS SUB 150 244 000 184,030 1400 215 MARDEN WTP #1 150 2777 170 MARDEN WTP #2 150 2777 170 PLANT MARDEN WTP #3 250 4166 170 MARDEN WTP #4 250 4166 170 MARDEN WTP #5 450 077 799 3,122 869 4166 200 WELL MARKET SUB 200 196,040 322 894 1000 570 WELL MCMILLAN DWT 100 114,600 013 800 372 WELL OVERLAND DWT 100 348,758 251 523 1000 290 WELL PARADISE SUB 224 041 143,452 500 235 WELL PIONEER DWT 300 634 560 446,177 1200 780 WELL PLEASANT VALLEY DWT 500 316 480 380,793 2000 780 WELL RAPTOR DWT 300 359,480 105,505 1000 635 WELL REDWOOD CREEK SUB 200 176 360 310 1800 310 WELL RIVER RUN SUB 100 107,560 074 900 370 WELL ROOSEVELT #1 DWT 790 854 700 230 WELL ROOSEVELT #3 DWT 155,010 211 600 380 WELL SETTLERS DWT 100 737 668 156 149 1000 270 WELL SHERMAN OAKS SUB 300 240 WELL SPUR WING DWT 150 160 202 1200 275 WELL SUNSET WEST DWT 250 602,240 379 237 2000 339 WELL SWIFT #1 DWT 96,470 230 600 270 WELL SWIFT #2 DWT 850 250 WELL SWIFT #3 DWT 100 700 380 WELL TAGGART PUMP #1 DWT 100 798,430 163 650 700 340 WELL TAGGART PUMP #2 DWT 150 802 330 611,050 1300 396 WELL TEN MILE DWT 300 192 680 156,409 1000 710 WELL TERTELING SUB 357 093 117 099 425 500 WELL VETERANS DWT 922 018 241 563 740 290 WELL VICTORY DWT 292 947 168,545 600 250 WELL VISTA DWT 410 200 193,018 450 430 WELL WARM SPRINGS #1 SUB 158 500 136 WELL W ARM SPRINGS #2 DWT 90,097 13,118 450 533 136 WELL WARM SPRINGS #3 DWT 100 251 920 106,707 600 480 136 WELL WESTMORELAND DWT 99,596 396 350 260 WELL WILLOW LANE #1 DWT 76,120 38,034 550 340 WELL WILLOW LANE #2 DWT 74,960 53,354 370 235 WELL WILLOW LANE #3 DWT 75,294 203 300 265 31,660,557 15,769,832 1 BSTR 28TH STREET CENT 145 N/A 2 BSTR 36TH ST. (Pump #1)CENT N/A 450 150 3 BSTR 36th ST. (Pump #2)CENT 68,555 N/A 900 125 4 BSTR AERONICA (Pump #2)CENT N/A 200 183 5 BSTR AERONICA (Pump #1)CENT 13,952 N/A 800 183 6 BSTR ARCTIC PIT 84,346 N/A 2500 Page 11 Detail PUC ANNUAL REPORT FOR UNITED WATER IDAHO INC. December 31, 2002 Page 11 . 4. All System Pumps (including Wells & Boosters) 04/02/03 J1nS\\t!~!~Y&~ D.aW~B1~ i~~1aIl_~ EJilB fiRIJJ!~t~.~l!Jj ftm\!l(:J!Jl~.PJi1I ~mlID ~'!~b~ 7 BSTR ARROWHEAD #1 (Pump #1) VT 25 N/A 450 162 8 BSTR ARROWHEAD #1 (Pump #2) VT 25 N/A 450 162 9 BSTR ARROWHEAD #1 (Pump #3) VT 50 26,724 N/A 900 162 10 BSTR ARROWHEAD #2 (Pump #1 VT 40 N/A 450 248 11 BSTR ARROWHEAD #2 (Pump #2 VT 40 N/A 450 248 12 BSTR ARROWHEAD #2 (Pump #3 VT 75 38,320 N/A 900 248 13BSTR BARBER (Pump #1) CENT 150 N/A 1500 260 14 BSTR BARBER (Pump #2) CENT 150 24 560 N/A 1500 260 15 BSTR BLUFFS (Pump #1) CENT 25 N/A 250 140 16 BSTR BLUFFS (Pump #2) CENT 20 N/A 500 140 17 BSTR BLUFFS (Pump #3) CENT 15 46,496 N/A 500 140 18BSTR BOGUS (Pump #1) CENT 30 N/A 600 152 19 BSTR BOGUS (Pump #2 CENT 30 In Good ST. N/A 600 152 20 BSTR BOISE AVE CENT 30 54 946 N/A 1000 77 21 BSTR BOULDER (Pump #1) CENT 15 N/A 250 120 22 BSTR BOULDER (Pump #2) CENT 15 N/A 250 120 23 BSTR BOULDER (Pump #3) CENT 20 39 477 N/A 500 120 24 BSTR BRAEMERE (Pump #1) CENT 40 N/A 500 200 25 BSTR BRAEMERE (Pump #2) CENT 60 101 879 N/A 1000 150 26 BSTR BRIARHILL (Pump #1) CENT 50 N/A 500 230 150 27 BSTR BRIARHILL (Pump #2) CENT 40 N/A 300 230 150 28 BSTR BRIARHILL (Pump #3) CENT 100 142,200 N/A 800 235 150 29 BSTR BRUMBACK CENT 50 105,485 N/A 50 115 200 30 BSTR CARTWRIGHT BSTR CENT 60 43,080 N/A 325 380 120 31 BSTR CRESTLINE (Pump #1) CENT 25 N/A 300 215 32 BSTR CRESTLINE (Pump #2) CENT 15 48,155 N/A 200 215 33 BSTR FEDERAL (Pump #1 CENT 100 N/A 1500 190 34 BSTR FEDERAL (Pump #2 CENT 100 N/A 1500 190 35 BSTR FEDERAL (Pump #3 CENT 25 62,440 N/A 700 100 36BSTR FLOATINGFEATHERB CENT 100 In Well #33 N/A 1,500 100 37 BSTR GARFIELD CENT 50 1 138 N/A 2000 62 38 BSTR GOOD STREET CENT 50 36 265 N/A 3000 59 39 BSTR GOWEN Pump #1) CENT 40 N/A 1000 110 40 BSTR GOWEN Pump #2) CENT 50 N/A 1500 110 41 BSTR GOWEN Pump #3) CENT 25 8,627 N/A 340 150 42 BSTR HARRIS RANCH Pump #1) CENT 10 N/A 300 95 43 BSTR HARRIS RANCH Pump #2) CENT 30 N/A 700 95 44 BSTR HARRIS RANCH Pump#3) CENT 30 10,432 N/A 700 95 45 BSTR HARVARD (Pump #1 CENT 20 N/A 350 90 46 BSTR HARVARD (Pump #2 CENT 20 N/A 350 90 47BSTR HARVARD (Pump #3 CENT 20 11,920 N/A 350 90 48 BSTR HIDDEN HOLLOW (Pump #1) VT 200 N/A 1000 575 120 49 BSTR HIDDEN HOLLOW Pump#2) VT 200 114,960 N/A 1000 575 120 50 BSTR HIGHL'D VIEW (Pump #1) CENT 10 N/A 135 180 51 BSTR HIGHL'D VIEW (Pump #2) CENT 30 N/A 270 180 52 BSTR HIGHL'D VIEW (Pump #3) CENT 50 N/A 500 180 53 BSTR HIGHL'DVIEW Pump#4T* CENT 100 117,400 N/A 1300 180 54 BSTR HILL ROAD CENT 15 N/A 750 80 55 BSTR HILLCREST (Pump #1) CENT 30 N/A 900 N/A 56 BSTR HILLCREST (Pump #2) CENT 100 In Well #41 N/A 1500 170 57 BSTR HILLS BORO (Pump #1) VT 50 N/A 600 245 104 58 BSTR HILLS BORO (Pump #2) VT 75 N/A 900 245 104 59 BSTR HILLS BORO (Pump #3) * CENT 20 151,320 N/A 300 170 104 60 BSTR HILO CENT 50 60,904 N/A 500 185 105 61 BSTR HULLS GULCH Pump #1) VT 125 N/A 1400 258 112 62 BSTR HULLS GULCH Pump #2) VT 125 N/A 1400 258 112 63 BSTR HULLS GULCH Pump #3) VT 125 335,360 N/A 1400 258 112 64 BSTR LOWER DANMOR (Pump #1) CENT 50 N/A 600 230 132 65 BSTR LOWER DANMOR (Pump #2) CENT 75 N/A 1000 230 132 Page 11 Detail Page 11 - 4. All System Pumps (including Wells & Boosters)PUC ANNUAL REPORT FOR UNITED WATER IDAHO INC. December 31, 2002 04102/03 sg~~~r~~iJ~.f'!" " , \1r' , ~ , ~c':S' ROO"'\!urs)iaJ ~Ri111l!lm:.~-:m1ii~ f~Ei!l1mM! 'nrll ~li$!ltJll~ ' . ' R~, , ,",, ~JiE, m. .~l~..' . -j-. -,,- BL,. ~ ~'" _.. 66 BSTR LOWER DANMOR (Pump #3) CENT 248,040 N/A 1000 230 132 BSTR MICRON (Pump #1)CENT N/A 900 150 105 BSTR MICRON (Pump #2)CENT N/A 340 150 105 BSTR MICRON (Pump #3)CENT N/A 1700 165 105 BSTR MICRON (Pump #4) Diesel CENT 125 9,465 N/A 1700 105 BSTR NORTH MTN (Pump #1)CENT N/A 250 150 BSTR NORTH MTN (Pump #2)CENT 35,855 N/A 600 120 BSTR OLD PEN CENT 704 N/A 300 150 BSTR QUAIL RIDGE (Pump #1 CENT N/A 200 160 151 BSTR QUAIL RIDGE (Pump #2 CENT N/A 500 160 151 BSTR QUAIL RIDGE (Pump #3 CENT 117,996 N/A 500 160 151 BSTR ROGER HEIGHTS (Pump #1) CENT N/A 3000 100 BSTR ROGER HEIGHTS (Pump #2)CENT N/A 3000 100 BSTR ROGER HEIGHTS (Pump #3)CENT 192,240 N/A 3000 100 BSTR SCENIC COVE (Pump #1)CENT N/A BSTR SCENIC COVE (Pump #2)CENT 2,444 N/A 100 BSTR SOMERSET (Pump #1)CENT N/A 200 280 166 BSTR SOMERSET (Pump #2)CENT 100 In R. Heights N/A 1000 280 166 BSTR STEELHEAD (Pump #1 CENT N/A 500 135 BSTR STEELHEAD (Pump #2 CENT N/A 1500 135 BSTR STEELHEAD (Pump #3 CENT 100 119 840 N/A 2500 135 BSTR STONECREEK CENT 18,129 N/A BSTR SUNVIEW (Pump #1)CENT N/A 200 145 101 BSTR SUNVIEW (Pump #2)CENT N/A 750 145 101 BSTR SUNVIEW (Pump #3)CENT 56,353 N/A 750 145 101 BSTR TOLUKA (Pump #1)CENT N/A 200 240 BSTR TOLUKA (Pump #2)CENT N/A 200 240 BSTR TOLUKA (Pump #3)CENT 122,473 N/A 200 240 BSTR UPPER DANMOR (Pump #1)CENT N/A 400 310 104 BSTR UPPER DANMOR (Pump #2)CENT N/A 400 310 104 BSTR UPPER DANMOR (Pump #3)CENT 100 176,920 N/A 1000 310 104 BSTR USTICK (Pump #1)CENT N/A 1500 164 BSTR USTICK (Pump #2)CENT N/A 1500 164 BSTR USTICK (Pump #3)CENT 135,920 N/A 700 100 Page 11 Detail 996,465 Name:UNITED WATER IDAHO INC. - ~- ~ SYSTEM ENGINEERING DATA (continued)H - U - ~ -- U ~ For Year Ended:December 31 , 2002 FEET OF MAINS Pipe Size In Use Beginning of Year Installed During Year Abandoned During Year In Use End of Year See attached CUSTOMER STATISTICS Number of Customers Thousands of Gallons Sold TOTALS (Add lines 2 through 8) This Last This Last Year Year Year Year 767 715 795 025 601 791 852 566 058 394 372 371 233 157 126 124 100 724 824 518 912 978 562 014 661 111 898 Metered: Residential Commercial Industrial Flat Rate: Residential Commercial Industrial Private Fire Protection: Public Fire Protection: Street Sprinkling Municipal, Other Other Water Page 12 PUC ANNUAL REPORT FOR UNITED WATER IDAHO INC. For the Year Ended December 31 , 2002 Page 12 1. FEET OF MAINS IN USE INSTALLED ABANDONED IN USE PIPE BEGINNING DURING DURING END OF SIZE OF YEAR YEAR YEAR YEAR 36"320 320 30"816 816 24"370 370 20"11,402 526 928 18"598 598 16"155 253 699 160 952 14"341 (211)130 12"098 545 51 7 702)132 360 10"682 682 640 059 524 (485)738 098 516,418 010 (1,325)516 103 222 898 5,410 (1,510)226 798 9,413 413 1/2"207 207 1/4"972 972 250 712 577 (8,472)242 817 1/2"889 (680)209 1/4"439 (397)042 709 (60)649 3/4"948 (110)838 1/2"053 053 TOTAL 100 044 159 263 (19 952)239 355 MILES 992. Revised Beg. Balance per Warren Stewart. Page 12 Detail CERTIFICATE State of Idaho County of Ada and , the undersigned Greqorv P. Wyatt, President Jarmila M. Carv, Accountinq Manaaer of the United Water Idaho Inc.. a water utility, on our oath do severally say that the foregoing report has been prepared under our direction from the original books, papers and records of said utility; that we have carefully examined same, and declare the same to be a correct statement of the business and affairs of said utility for the period covered by the report in respect to each and every matter and thing therin set forth, to the best of our knowledge, information and belief. 1h1 (Officer in Char of Accounts) Subscribed and Sworn to Before Me this .j.1J day of r/'20 ()~ Residing at: \\\\\\111 ""'" Notar\l b' . I , " "1\ ,"""""'" .::- -,,\ 'II, ..,,~ - A\ ...... "'"'" '" .. ,.. ...:::,.. i'(::) '~.-t'\-::'-00A.I::~ "'~\"- "") :: "'" ~:: ;. ,"' J ... , ~ .., ,::: 'I """ " , 4 '). " 'IIi..."'" (;) or " , , E: Or \ "I" \\' 11"'111"'\\\ My Commission Expires: Ra t e S c h e d u l e I n f o r m a t i o n Mo s t U n i t e d W a t e r I d a h o cu s t o m e r s a r e b i l l e d un d e r t h e f o l l o w i n g r a t e s c h e d u l e . H o w e v e r , s o m e cu s t o m e r s m a y b e b i l l e d u n d e r a s p e c i a l t e m p o r a r y ta r i f f . P l e a s e c a l l c u s t o m e r s e r v i c e i f t h e r e a r e a n y qu e s t i o n s a b o u t t h e r a t e s c h e d u l e u s e d f o r y o u r bi l l i n g . Ge n e r a l M e t e r e d S e r v i c e Un i t e d W a t e r I d a h o b i l l s e a c h c u r r e n t cu s t o m e r ev e r y t w o ( 2 ) m o n t h s . T h e r e a r e t w o c o m p o n e n t s t o th e w a t e r b i l l i n g : a b i - m o n t h l y C u s t o m e r C h a r g e ba s e d o n t h e s i z e of th e m e t e r a s s h o w n b e l o w a n d th e V o l u m e C h a r g e f o r c o n s u m p t i o n d e t e r m i n e d by t h e m e t e r re a d i n g . T h e c u s t o m e r c h a r g e w i l l on l y c h a n g e i f t h e me t e r s i z e i s in c r e a s e d o r de c r e a s e d . T h e v o l u m e c h a r g e i s a p p l i e d t o e a c h 10 0 cu b i c f e e t ( 1 c e f ) of wa t e r u s e d . * T h e s e r a t e s we r e e f f e c t i v e S e p t e m b e r 5 , 20 0 0 . Me t e r S i z e Cu s t o m e r C h a r g e 3/ 4 " a n d s m a l l e r $1 4 . $1 9 . 1 9 1/ 4 " - 1/ 2 " $3 1 . 0 5 $4 4 . $8 2 . 4 9 (o r m u l t i p l e m e t e r s of eq u i v a l e n t c a p a c i t y ) $1 3 1 . 2 8 $2 5 2 . $3 8 1 . 2 0 10 " $5 3 2 . (1 0 0 c u b i c f e e t == ap p r o x i m a t e l y 7 4 8 g a l l o n s ) Vo l u m e c h a r g e s a r e s e a s o n a l . O n e r a t e i s c h a r g e d du r i n g t h e s u m m e r s e a s o n a n d o n e d u r i n g t h e w i n - te r s e a s o n . T h e s u m m e r s e a s o n i s M a y 1 t h r o u g h Se p t e m b e r 30 . Th e r a t e s a r e : Wi n t e r $0 . 98 2 5 pe r c e f Su m m e r $1 . 2 2 8 1 p e r Fo r e x a m p l e : If t h e r e i s a 3 / 4 " m e t e r a n d t h e b i l l i n g st a t e s t h e co n s u m p t i o n i s 1 8 c e f , t h e u s a g e d u r i n g t h e l a s t tw o m o n t h b i l l i n g p e r i o d w a s 1 80 0 c u b i c f e e t . T h e bi l l w o u l d i n c l u d e t h e c u s t o m e r c h a r g e f o r a 3 / 4 " me t e r p l u s t h e v o l u m e c h a r g e p e r 10 0 cu b i c f e e t . Th e b i l l i n g w o u l d b e c a l c u l a t e d a s f o l l o w s : Wi n t e r Cu s t o m e r c h a r g e 18 (Q ) $0 . 98 2 5 To t a l Su m m e r Cu s t o m e r c h a r g e 18 ( Q ) $ 1 . 2 2 8 1 == $1 4 . 5 7 == $ 1 7 . == $ 3 2 . == $1 4 . 5 7 == $ 2 2 . To t a l == $ 3 6 . (T h e s e t o t a l c h a r g e s d o n o t i n c l u d e t a x e s , s t a t e f e e s , or c h a r g e s f o r a n y o t h e r t y p e s of se r v i c e . Wh e n t h e b i l l i n g p e r i o d e n c o m p a s s e s b o t h s e a s o n - al p e r i o d s , t h e w a t e r b i l l i n g w i l l b e p r o r a t e d . B i l l s wi l l b e p r o r a t e d t w i c e e a c h y e a r . I f t h e r e a r e a n y qu e s t i o n s c o n c e r n i n g t h e b i l l i n g , w e w i l l b e h a p p y to d i s c u s s t h i s p r o c e s s w i t h y o u s t e p b y s t e p . Mi s c e l l a n e o u s C h a r g e s Un i t e d W a t e r I d a h o b e l i e v e s t h a t t h e c o s t of pr o - vi d i n g s p e c i a l s e r v i c e s s h o u l d b e b o r n e b y t h o s e cu s t o m e r s r e s p o n s i b l e f o r i n c u r r i n g t h e c o s t s . T h e ha n d l i n g of re t u r n e d c h e c k s , a c c o u n t s t h a t a r e d i s - co n n e c t e d f o r n o n - pa y m e n t a n d a f t e r - ho u r o r we e k e n d s e r v i c e a r e s o m e e x a m p l e s of sp e c i a l s e r - vi c e s . T h e s e m i s c e l l a n e o u s c h a r g e s a r e a s f o l l o w s : . R e t u r n e d c h e c k s w i l l b e as s e s s e d a $ 1 5 . 00 h a n - dl i n g f e e . . R e c o n n e c t i o n of se r v i c e d u e t o t e r m i n a t i o n f o r no n - pa y m e n t w i l l c o s t $ 2 0 . 00 d u r i n g r e g u l a r ho u r s a n d $ 3 0 . 00 af t e r ho u r s o r o n w e e k e n d s . . N e w s e r v i c e co n n e c t i o n s af t e r ho u r s o r o n t h e we e k e n d w i l l c o s t $ 3 0 . 00 . . F i e l d c o l l e c t i o n t r i p c h a r g e i s $ 1 5 . 00 . In m o s t c a s e s , t h e s e f e e s m u s t b e p a i d p r i o r t o s e r - vi c e b e i n g g r a n t e d o r r e s t o r e d . 06 0 1 2 1 4 0 1 Un i t e d W a t e r Un i t e d W a t e r I d a h o To Ou r C u s t o m e r s : Th i s i s a s u m m a r y of th e r u l e s f o r d e p o s i t a n d t e r - min a t i o n of se r v i c e f o r a l l U n i t e d W a t e r I d a h o c u s - to m e r s a s d e t e r m i n e d b y t h e I d a h o P u b l i c U t i l i t i e s Co m m i s s i o n ( I P U C ) . T h e s e r u l e s c o v e r t h e r i g h t s an d r e s p o n s i b i l i t i e s of th e c u s t o m e r a n d t h e u t i l i t y . An e x p l a n a t i o n of ou r r a t e s c h e d u l e a l s o h a s b e e n in c l u d e d . Qu e s t i o n s c o n c e r n i n g t h i s i n f o r m a t i o n m a y b e di r e c t e d t o : Un i t e d W a t e r I d a h o Cu s t o m e r S e r v i c e P. O . B o x 7 4 8 8 Bo i s e , 1 0 8 3 7 0 7 20 8 - 36 2 - 73 0 4 IP U C Co n s u m e r A s s i s t a n c e P. O . B o x 8 3 7 2 0 Bo i s e , 1 0 8 3 7 2 0 0 0 7 4 20 8 - 33 4 - 03 6 9 De p o s i t s / P a y m e n t Gu a r a n t e e s Th e I P U C s e r v i c e r u l e s a l l o w u t i l i t i e s t o a s k fo r de p o s i t s or pa y m e n t g u a r a n t e e s u n d e r sp e c i f i c co n d i t i o n s . A t t h i s t i m e , U n i t e d W a t e r I d a h o d o e s no t r e q u i r e d e p o s i t s or pa y m e n t g u a r a n t e e s . Ru l e s F o r Te r m i n a t i o n o f Se r v i c e Te r m i n a t i o n W i t h P r i o r N o t i c e Wi t h p r o p e r c u s t o m e r n o t i f i c a t i o n , U n i t e d W a t e r Id a h o m a y d e n y or te r m i n a t e w a t e r s e r v i c e fo r o n e of th e f o l l o w i n g r e a s o n s : 1. N o n p a y m e n t of a p a s t d u e b i l l i n g or pa y m e n t of a p a s t d u e b i l l i n g w i t h a n y c h e c k n o t h o n - or e d b y t h e b a n k ; 2. F a i l u r e t o a b i d e b y t h e t e r m s of a p a y m e n t ar r a n g e m e n t ; 3. O b t a i n i n g s e r v i c e b y m i s r e p r e s e n t a t i o n id e n t i t y ; 4. D e n y i n g or wi l l f u l l y p r e v e n t i n g a c c e s s t o t h e wa t e r m e t e r ; 5. W i l l f u l l y w a s t i n g s e r v i c e t h r o u g h i m p r o p e r eq u i p m e n t o r o t n e r w i s e ; 6. F a i l u r e t o a p p l y fo r se r v i c e . Te r m i n a t i o n W i t h o u t P r i o r N o t i c e Un i t e d W a t e r I d a h o m a y d e n y or te r m i n a t e w a t e r se r v i c e w i t h o u t p r i o r n o t i c e fo r o n e o f th e fo l l o w - in g r e a s o n s : 1. A s i t u a t i o n e x i s t s t h a t i s i m m e d i a t e l y d a n g e r - ou s to l i f e , p h y s i c a l s a f e t y or pr o p e r t y ; 2. T o p r e v e n t a v i o l a t i o n of fe d e r a l , s t a t e or lo c a l sa f e t y or he a l t h c o d e s ; 3. S e r v i c e i s o b t a i n e d , d i v e r t e d or us e d w i t h o u t th e a u t h o r i z a t i o n of Un i t e d W a t e r I d a h o ; 4. U n i t e d W a t e r I d a h o h a s d i l i g e n t l y a t t e m p t e d to n o t i f y t h e c u s t o m e r of te r m i n a t i o n a n d h a s be e n u n a b l e t o m a k e c o n t a c t ; 5. I f o r d e r e d b y a n y c o u r t , t h e Co m m i s s i o n , an y o t h e r d u l y a u t h o r i z e d p u b l i c a u t h o r i t y . No t i f i c a t i o n 1. A b i l l i n g m a y b e c o n s i d e r e d p a s t d u e f i f t e e n (1 5 ) d a y s a f t e r t h e b i l l i n g da t e . A w r i t t e n no t i c e of te r m i n a t i o n m u s t b e m a i l e d a t l e a s t se v e n ( 7 ) d a y s b e f o r e t h e p r o p o s e d t e r m i n a - ti o n d a t e . 2. A t l e a s t t w e n t y - fo u r ( 2 4 ) h o u r s b e f o r e t h e s e r - vi c e i s t e r m i n a t e d , a n o t h e r a t t e m p t s h a l l b e ma d e t o c o n t a c t t h e c u s t o m e r i n p e r s o n o r b y te l e p h o n e . 3. I f s e r v i c e i s n o t t e r m i n a t e d w i t h i n s e v e n (7 ) da y s o f t h e p r o p o s e d t e r m i n a t i o n d a t e , a n o t h - er t w e n t y - fo u r ( 2 4 ) h o u r n o t i c e w i l l b e g i v e n . 4. I f s e r v i c e i s t e r m i n a t e d , a n o t i c e w i l l b e l e f t a t th e p r o p e r t y a d v i s i n g t h e c u s t o m e r of th e n e c - es s a r y s t e p s t o h a v e s e r v i c e r e s t o r e d . On l y a t w e n t y - fo u r ( 2 4 ) h o u r n o t i c e i s r e q u i r e d i f : 5. T h e i n i t i a l p a y m e n t o f a p a y m e n t ar r a n g e - me n t i s n o t m a d e or th e i n i t i a l p a y m e n t i s ma d e w i t h a c h e c k n o t h o n o r e d b y t h e b a n k ; 6. P a y m e n t i s m a d e b y c h e c k t o a c o m p a n y r e p - re s e n t a t i v e a t t h e p r e m i s e s t o p r e v e n t t e r m i - na t i o n a n d t h e c h e c k i s n o t h o n o r e d b y t h e ba n k . Pa y m e n t A r r a n g e m e n t s A n d Sp e c i a l C i r c u m s t a n c e s If t h e c u s t o m e r c a n n o t p a y t h e bi l l i n g i n f u l l re c e i v e s a n o t i c e o f t e r m i n a t i o n , p a y m e n t a r r a n g e - me n t s c a n b e m a d e t o a v o i d t e r m i n a t i o n of se r v i c e . Ca l l c u s t o m e r s e r v i c e a t 2 0 8 - 36 2 - 73 0 4 . If t h e c u s t o m e r c a n n o t p a y t h e b i l l i n g a n d a me I I 1 - be r o f t h e h o u s e h o l d i s s e r i o u s l y i l l or th e r e i s a me d i c a l e m e r g e n c y , U n i t e d W a t e r I d a h o w i l l p o s t - po n e t e r m i n a t i o n o f s e r v i c e fo r th i r t y ( 3 0 ) d a y s . A wr i t t e n ce r t i f i c a t e i s r e q u i r e d fr o m a l i c e n s e d ph y s i c i a n or pu b l i c h e a l t h o f f i c i a l s t a t i n g t h e n a m e of t h e p e r s o n w h o i s i l l , t h e n a t u r e o f t h e i l l n e s s a n d th e n a m e , t i t l e , a n d s i g n a t u r e o f t h e p e r s o n c e r t i f y - in g t h e s e r i o u s i l l n e s s o r m e d i c a l e m e r g e n c y . Re s t r i c t i o n s O n T e r m i n a t i o n Of S e r v i c e Se r v i c e c a n n o t b e t e r m i n a t e d i f : 1. T h e p a s t d u e b i l l i n g i s l e s s t h a n $ 5 0 . 00 or tw o (2 ) m o n t h s of se r v i c e , w h i c h e v e r i s l e s s ; 2. T h e u n p a i d b i l l i n g i s fo r se r v i c e t o a n o t h e r cu s t o m e r ; 3. T h e b i l l i n g i s fo r ch a r g e s o t h e r t h a n w a t e r s e r - vi c e . Se r v i c e c a n n o t b e d i s c o n n e c t e d o n F r i d a y a f t e r 12 : 0 0 n o o n , o n S a t u r d a y , S u n d a y , le g a l h o l i d a y s re c o g n i z e d b y t h e s t a t e of Id a h o , or af t e r 1 2 : 0 0 n o o n on a n y d a y i m m e d i a t e l y p r e c e d i n g a n y l e g a l h o l i - da y . S e r v i c e m a y b e t e r m i n a t e d o n l y b e t w e e n t h e ho u r s of 8: 0 0 a . m. a n d 4 : 0 0 p . Th e e m p l o y e e s e n t t o t h e p r e m i s e s t o t e r m i n a t e s e r - vi c e w i l l i d e n t i f y h i m s e l f / h e r s e l f t o t h e cu s t o m e r an d s t a t e t h e p u r p o s e of th e v i s i t . T h i s e m p l o y e e i s au t h o r i z e d t o a c c e p t pa y m e n t i n f u l l o n th e ac c o u n t . If s e r v i c e i s t e r m i n a t e d fo r an y o n e o f t h e co n d i - ti o n s l i s t e d , U n i t e d W a t e r I d a h o h a s e m p l o y e e s av a i l a b l e fo r re c o n n e c t i o n a s s o o n a s t h e s i t u a t i o n is c o r r e c t e d . Co m p l a i n t P r o c e d u r e If a t a n y t i m e t h e r e i s a c o m p l a i n t c o n c e r n i n g t e r - mi n a t i o n of se r v i c e , p o l i c i e s a n d p r a c t i c e s , or an y ot h e r m a t t e r r e g a r d i n g ou r se r v i c e , p l e a s e c o n t a c t Un i t e d W a t e r I d a h o i n p e r s o n , b y t e l e p h o n e o r i n wr i t i n g . T h e co m p l a i n t w i l l b e in v e s t i g a t e d pr o m p t l y a n d th o r o u g h l y . T h e c u s t o m e r w i l l b e no t i f i e d or a l l y o r in w r i t i n g of th e r e s u l t s of th e in v e s t i g a t i o n , a n d w e w i l l m a k e ev e r y e f f o r t t o re s o l v e t h e co m p l a i n t . If t h e c u s t o m e r i s d i s s a t i s f i e d w i t h t h e p r o p o s e d re s o l u t i o n of th e c o m p l a i n t , t h e I P U C m a y b e a s k e d to r e v i e w t h e m a t t e r . T h e s e r v i c e w i l l n o t b e d i s - co n n e c t e d w h i l e t h e c o m p l a i n t i s b e i n g i n v e s t i g a t - ed b y t h e u t i l i t y or th e I P U c . Report ID: UWGLW800 Business Unit: 060 Period Ending: Dec 31, 2002 United Water Idaho General Ledger System BALANCE SHEET Run on 04/09/03 at 10:53 AM Run time (hh:mm): 00:00 Utility plant Water Plant in Service RWIP Utility plant in service Acc.Depr.Util.PIt.Ser.Water Reserve for Deprec.CIAC Amort.of Prop. Held Fut.Use Less accumulated depreciation & amortization CWIP Construction Work in Progress PIt.Held for Fut.UselDev. Plant held for future use Total utility plant 101000 108900 108010 111003 113000 107000 105000 114000 115000 Assets UPAA-Adjustment-Water Amort.UPAA Adj.Water Utility plant acquisition adjustment Other property & investments Investments in associated companies Other Investments Other investments Equity Investments Non-Utility Property Non-utility property Less accumulated depreciation Total other property & investment 124000 121000 131000 131070 131092 135001 135002 135003 142000 142001 142003 142004 142005 173000 143000 143005 143006 143010 143020 143050 143090 143095 143102 144000 Current & accrued assets Cash Cash: Collections Cash: Dividends Cash Special deposits Restricted cash Working Fund - MGRS Fund Working Fund - Petty Cash Working Fund - Cashiers Drawer Working funds Temporary cash investment Customer Accounts Rec. Cust. AIR-Local Billing Cust. AIR-Refunds Clearing Accrued Customer Credits NSF Clearing Account Accounts receivable-customers Unbilled Revenues-Water Accounts receivable-unbilled Other Accounts Receivable AIR-Employees AIR Employee - Spring Program AIR-Employee PC Purchase AIR-Merchandise & Jobbing AIR-Developers Advances AIR-Advance Offset AIR-Deposits AlR-UWRlLDE Partnership Other accounts receivable Prov.Uncoliectible Accounts Reserve for uncollectible accounts Notes receivable - other companies Notes receivable - associated companies Accounts receivable - associated companies Current Month This Last Year Year 205 292 886.194 263,717. 382.083. 205 301 268.194,291 801. (40,806,773.74)(39,242 856.36) (6,620,974.15)(5,674 183.34) (199,727.14)(148 613.97) (47 627 475.03)(45 065 653.67) 079,577.629 306. 079 577.629,306. 555 658.555,658. 555,658.555,658. 171 309 029.158,411 112. 600 761.763 828. 744.(3,275.34) 601,505.760,553. 250.250. 250.250. 650.714. 650.714. 900.23,964. 445 621.44 459 887. 000.000. 100.100. 486 721.500 987. 000.000. 400.400. 550.550. 950.950. 064 397.211 842.45 (674.63)(258.92) (796.59)318.97) 079.02) (48 858.53) 012 988.206 264. 652 872.00 779 180. 652 872.779 180. 160,962.131 533. 485.52. 106.48 084. 317.120. 122.636. 122.28)636.68) 700. 305.357. 244 177.237 848. (25,800.00)(5,000.00) (25,800.00)(5,000.00) Page 1 of 8 Increase (Decrease) 029 168.49 (19,701.09) 009,467. 563,917.38) (946,790.81) (51 113.17) 561 821.36) 4,450,270.45 4,450 270. 897 916.49 (163,067.44) 019. (159 047.52) (10 063.87) (10,063.87) (10 063.87) (14 265.73) (14 265.73) (147,444.90) (415.71) 522. 079.02) (48 858.53) (193 275.78) (126 308.00) (126,308.00) 29,429. 432. 106.48 084.36) (45,802.98) (5,514.40) 514.40 (29,700.00) 36,948. 329. (20 800.00) (20,800.00) Report ID: UWGLW800 Business Unit: 060 Period Ending: Dec 31 , 2002 United Water Idaho General Ledger System BALANCE SHEET Run on 04/09/03 at 10:53 AM Run time (hh:mm): 00:00 Current Month 154000 154104 154105 This Year 79,222. 509. 140 875. 252 607. 35,711. 165 939.00) (1,130 227.70) 503 290. Plant Mat.& Oper. Supplies Inventory-Chemicals Inventory-Exempt Materials & supplies Prepaid Regulatory Assess. Prepaid Pension Prepaid expenses Interest/dividends receivable Other current/accrued assets Real estate taxes Total current and accrued assets 165400 165800 Last Year 76,284. 806. 134 418. 234,509. 133. (998,276.00) (962 142.24) 001 597.41 Deferred debits Unamortized debt discount/expense Prelim. Surv.& Invest.Charges Util/DD-Deferred Debits Def.Legal Expenses Def.Other Suspense Util/DD-Deferred Power Costs Def.M&J Costs Util/DD-Def ESP Costs Def Pens Early Ret Prog-2000 Def PBOP-Erly Retire Prog-2000 Def Pens Early Ret Prog-1999 Def PBOP-Erly Retire Prog-1999 RA-Deferred Legal RA-Deferred Rents RA-Deferred Relocation RA-Deferred Rate Case RA-Deferred Tank Painting RA-Deferred Chemical Treatment RA-Deferred Studies RA-Def Post Retirement Ben- RA-Deferred FAS 109-Plant RA-Deferred F AS 109-Rate RA-Deferred FAS 109:Tank Paint RA-Deferred FAS 109-Pensions RA-Deferred FAS 109-DefCharges RA-Deferred FAS 109-StatePlant RA-Deferred F AS 109-StateRate RA-Def FAS 109-StateTankPaint RA-Def FAS 109-StatePensions RA-Def FAS 109-StateDefCharges RA-Def G/U-FAS 109-Plant RA-Def G/U-FAS 109-Rate RA-Def G/U-FAS 109-TankPaint RA-Def G/U-FAS 109-Pensions RA-Def G/U-FAS 109-DefCharges RA-Def G/U-FAS 109-State:Plant RA-Def G/U-FAS 109-State:Rate RA-Def G/U-FAS 109-State:TnkPt RA-Def G/U-FAS 109-StatePensio RA-Def G/U-FAS 109-StateDefChg Other deferred charges & asset Clearing Expense-general Clearing - Capital Clearing Transportation Clearing Trans.Large Clearing Trans.Small Clearing Trans.Air Compr. Clearing - Blocks and Posts Clearing Payroll Clearing accounts Total deferred debits 780. 030. 948 656. 397 854. 150,780. 721 330. 529 287. 290 016. 115 872.00 094. 332. 762. 643. 620. 3,498. 561 851. 322 526.00) 648. 569.00) (168,455.00) (103 083.00) 982 567. 702.00) 767. (33 600.00) 369. 250 588.00) 351. 387.00) (90 708.00) (55 505.00) 85,442. (145.00) 586. 921.00) 510. 031,460. (0.01) 105 139. 574 153. (308 283.70) (258 788.70) (75.00) 779. 809. 128 733. 160 193. 183000 186000 186001 186004 186006 186025 186294 186296 186297 186298 186299 186301 186320 186324 186400 186601 186603 186730 186750 186801 186802 186803 186804 186805 186831 186832 186833 186834 186835 186851 186852 186853 186854 186855 186872 186873 186874 186875 186876 184000 184001 184100 184110 184111 184112 184401 184500 277. 741. 676. 321 648. 271 697. 721 330. 529,287. 398 772.00 159 324. 80,166. 884. 93,430. 116. 739. 616. 10,494. 602,411. 953 341.00) 886.00) 350.00) (95 260.00) 172.00 988 180. 227. 179. (19 825.00) 866. 051 797.00) 098.00) 269.00) (51 297.00) 4,403. 933. 888. 535. 728.00) 552. 354 696. 610 863. (348,996.01 ) (259,419.72) 500. 524. 29,472. 384 168. Page 2 of 8 Increase (Decrease' 937. 702. 6,457. 18,098. (422.46) (167 663.00) (168 085.46) (498 307.16) (1,497.50) (741.13) 353. (321 648.27) 948,656. 126 157. 150 780. (108 756.00) (43,452.00) (51 072.00) (552.00) (25 668.00) (73,116.99) 096.00) 996.00) 996.00) (40 560.00) (369 185.00) 534. (219.00) (73 195.00) (111 255.00) 613.00) (11 929.00) 588. (13 775.00) (497.00) (198,791.00) 2,449. (118.00) (39,411.00) (59 908.00) (491.00) 033.00) 51. 193.00) (42.00) (323,236.08) (0.01) 105 139. (36 710.59) 712. 631. (75.00) (721.10) 715.00) 261. (223 975.06) Report ID: UWGLW800 Business Unit: 060 Period Ending: Dee 31, 2002 United Water Idaho General Ledger System BALANCE SHEET Run on 04/09/03 at 10:53 AM Run time (hh:mm): 00:00 This Year Last Year Increase (Decrease) $12 006 522. Current Month. Total assets 175,587 919.163,581 396. Page 3 of 8 Liabilities United Water Idaho Run on 04/09/03 at 10:53 AM General Ledger System Run time (hh:mm): 00:00 BALANCE SHEET Current Month Increase This Last Year Year ecrease 261,750.261 750. 104 330.65,404 330.700 000. 366,080.666 080.700,000. 704 500.704 500. 704,500.704 500. 070 580.370 580.700 000. 928 879.45 229 274.699 605.41 928,879.229,274.699 605. 216 888.00)216 888.00) (1,216 888.00)216 888.00) 800 000.00)800 000. 800 000.00)800 000. 654 947.67)(4,493,483.68)(161,463.99) (51 113.17)(51 113.17) (12 569.04)(13,411.56)842. 364 600.52)252 238.66)(112 361.86) (319,551.65)(306,526.48)(13,025.17) (10 122.44)(9,760.45)(361.99) (5,411.18)(5,884.97)473. (188.34)(62.56)(125.78) 068 649.00)195 573.00)126 924. (414 008.00)(391 627.36)(22 380.64) 790.(12 790.00) (13,828.22)523.(15 351.22) 951.(279 940.00)298 891. 889.379.510. 575.726.(18 151.12) (19 661.15)(11 921.06)740.09) 422 827.426 843.016.00) 903.287.616.49 102 128.607.49 520. 175 800.587.147 212. 887.13,792.094.47 29,504.754.750. (146,478.48)(146,478.48) (212.12)041.14)829. (4,493 906.00)(4,495,844.00)938. 369 107.19,903,349.465 757. 800 343.082 890.(282 547.49) 181 380.49 201 016.(19 636.41) 487,400.446,063.337. 168 009.141,450.559. 093.093.00) 349.522.(29 173.50) (126 308.00)49,431.(175 739.00) 260.260. (31,422.15)(22 615.76)806.39) 628.43)(5,473.13)844. (29,460.90)(161 177.15)131 716. 602.68)324.83)722. (552.00)(552.00) 214.93)214.93) (43 110.68)(62 841.38)730. (99 001.72)(99 576.28)574. 216,168.78)153,497.96)(62 670.82) (372,485.72)(385 196.20)710.48 Page 4 of 8 Report ID: UWGLW800 Business Unit: 060 Period Ending: Dec 31, 2002 Capital stock Common Stock Issued Misc. Paid-In Capital Total common stock Cumm. translation adj. Preferred Stock Issued Preferred stock Preference stock Total capital stock 201000 211000 204000 216000 216950 438000 403000 405000 406000 408120 408130 408131 408134 408139 409100 409200 410100 410150 410200 412100 415000 416000 419000 419009 420010 420020 421000 422000 426000 426510 430000 461100 461200 461400 462000 471000 471070 472000 474900 475000 600000 601000 602000 603000 604000 611000 614000 620000 623000 624000 Retained earnings Retained Earnings Retained earnings beginning of year Adjustments Minimum Liability Adjustment Accum. other comprehensive income Preferred stock dividend Div.Deciared-Common Stock Common stock dividend Depreciation Amortiz.of Other Util.Plant Amort.of Util.PIt.Acq Adj Real Estate Tax Payroll Taxes:FICA Employer Payroll Taxes:SUI Employer Payroll Taxes:FUI Employer Payroll Taxes Federal Income Tax State Income Taxes Def.lnc.Tax Exp.Fed. Def.lnc.Tax Exp.State Def. Inc.Ot. Inc.& Ded lTC, Def.to Future Periods Revenues from M & J Costs and Expen.of M & J Interco. Inter.& Div. Inc Interest-Other AFUDC-Debt AFUDC-Equity Other Income (Gains)Loss/Dispos.of Prop. Misc.lnc. Deductions Other Deductions Inter.on Debt to Assoc.Co. Mtrd Sales to Resid.Cust Mtrd Sales to Comm.Cust Mtrd Sales/Public Auth. Priv.Fire Prot. Service Misc. Service Revenues Gross Revenue Contracts Rents from Water Property Unbilled Revenue Operating Revenues:Non-Util Operation Sup.& Engin-SOS Operation Labor & Exp.SOS Purchased Water Misc.Expenses-SOS Rents-SOS Maint.of Str.& Improv.SOS Maint. of Wells & Springs Oper.Sup.& Eng.Pumping Fuel/ Power Purch.for Pump. Pumping Labor and Expenses Report ID: UWGLW800 Business Unit: 060 Period Ending: Dee 2002 United Water Idaho Run on 04/09/03 at 10:53 AM General Ledger System Run time (hh:mm): 00:00 BALANCE SHEET Current Month Increase This Last Year Year (Decrease) (30 216.13)(28 938.94)277.19) 035.98)(3,756.69)(279.29) (98,937.53)(99 829.51)891. (3,592.04)(4,782.63)190. (247 846.25)(264 219.92)373. (10,528.38)(18 329.84)801.46 (251 234.19)(323,867.80)633. (271 837.19)(243,455.55)(28 381.64) (5,038.94)968.50)070.44) 857.31)412.03)554. (63 148.53)(63,643.65)495. (20,485.98)(35,238.77)752. (59,695.33)(40,470.01)(19 225.32) (19,186.11)(15 191.00)995.11) (342,406.59)(376,314.40)33,907. (138,808.63)(148 055.04)246.41 (388.60)(232.39)(156.21) (19 992.33)(32 523.48)531. (28 833.10)(46 314.49)17,481. (60.42)(673.51)613. (18,768.28)(9,347.45)(9,420.83) (254,423.74)(288 742.57)318. (225 811.66)(280 343.82)532. (9,382.11)(11 910.21)528. (3,558.75)119.06)(2,439.69) (6,427.03)(6,188.01)(239.02) (102 258.94)(93 709.98)548.96) (203 206.86)(202 293.71)(913.15) (10 824.69)(10,871.34)46. (43 646.50)(45 547.38)900. (20.75)(73.34)52. (367 514.65)(374 886.68)372. 759.26)644.63)(114.63) (154 930.20)(133,043.17)(21 887.03) (491 064.13)(488 660.96)(2,403.17) (74 318.53)(78,428.54)110. (55,299.19)(50,833.41)(4,465.78) (122 432.52)(102 768.53)(19 663.99) (292.30)263.94)971. (16 319.96)(13,263.13)056.83) (822,440.92)(746 776.98)(75 663.94) (85 395.60)(81 682.46)713.14) (19 670.69)(15 229.88)(4,440.81) (106 953.93)(94 328.95)(12 624.98) (15,105.98)(14 904.49)(201.49) (43 031.48)(33 138.07)(9,893.41) (0.04)(0.05) (12 098.99)256.91)842.08) (718.58)174.21)455. 618.51)(5,683.39)(935.12) (235.01)(737.79)502. (6,125.83)169.27)043.44 (6,003.00)(6,342.00)339. (19 556.18)(31 785.17)228. 935.13)(11 817.00)881. (105.00)(666.58)561. 908 781.657,413.251 368. 710.(5,710.17) (42 115.16)(63,761.56)646.40 519,409.65)147 040.14)(372 369.51) (19 063.32)(27 635.16)571. (33,303.44)(31 126.01)177.43) (80 525.13)(80 539.18)14. 828.63)611.70)783. Page 5 of 8 626000 630000 631000 632000 633000 640000 641000 642000 643000 650000 651000 652000 660000 661000 662000 663000 664000 665000 670000 671000 672000 673000 675000 676000 677000 678000 901000 902000 902100 902110 902120 903000 903010 903020 903030 903040 903050 904000 905000 910000 920000 921000 921110 921120 921130 921200 921206 921210 921220 921230 921240 921250 921300 921400 921406 921901 922000 922001 923000 923010 923020 923050 923080 923090 Misc.Expenses-Pumping Maint. Sup.& Engin.Pump Maint.of Str.& Impr.Pump Maint. Power Prod. Equip. Maint. of Pump.Equip-Water Oper.Sup.& Eng.Water Trea Chemicals-Water Treatment Oper.Labor & Exp.Water Tr Misc. Expenses-Water Treat. Maint. Sup.& Eng.Wat.Tre Maint.of Struct.& Improv. Maint.of Wtr Treat.Equip. Oper.Sup.& Eng.T&D Storage Fac. Expenses T & D Lines Expenses Meter Expenses-T&D Cust.lnstallations Exp. Misc.Expenses-T&D Maint. Superv.& Engin.T&D Maint.Str.& Imp.T&D Maint.Dist.Reserv.&Stand. Maint.Trans.& Dist. Mains Maintenance of Services Maintenance of Meters Maintenance of Hydrants Maint.of Misc. Plant Superv.Customer Accts. Ex. Meter Reading Salaries Meter Reading Expenses Meter Reading Transp. Meter Reading Other Cust.Rec.& CoI.Ex.Labor Cust.Rec.& CoI.Ex.Supplies Cust.Rec.& CoI.Ex.Postage Cust.Rec.Col.-O/S Computer Cust.Rec.CoI.E-O/S Collect. Cust.Rec.& Col.Expense Uncollectible Accounts Misc.Customer Accts Exp Sales Promotion Expenses A&G Salaries Office Supplies & Other Dues and Subscriptions Telephone Postage and Air Freight Auto Expense Mileage Imputed Inc. Air Transportation Rail, Taxi, Car Rental Lodging Other Travel Meals Club Dues (non-tax) IT Supplies and Expenses IT Exp.Legacy Sys.Support Proposal Costs G&A Expense Transferred Overheads Transf. Outside Services Corporate-M&S Fees O/S-Administration O/S-Auditing/Accounting Outside Services-Legal O/S-Personnel Recruitment Report ID: UWGLW800 Business Unit: 060 Period Ending: Dec 31 , 2002 United Water Idaho General Ledger System BALANCE SHEET Run on 04/09/03 at 10:53 AM Run time (hh:mm): 00:00 Current Month - 923140 923800 924000 924090 925000 925010 926000 926105 926106 926110 926115 926152 926500 926540 926550 926590 926600 926610 926640 926700 928000 928100 928130 930000 930020 930100 930200 930300 930306 930310 930340 930350 932000 GIS-Info. Technology Temporary Help Property Insurance General Corp. Insurance Injuries and Damages A&G Inter Injuries & Damages A&G Externa Employee Pension Cost PEBOP Accrued rEBar-Bargaining PEBOP-Amortized PEBOP- Transfers Pension-Assoc. Companies Employee Ben-Med/Den Insur Employee Ben-MIP Options Employee Ben-Tuition aid Employee Ben-Other Admin.Fee:Benefits Group Life Insurance L TO-Other Thrift Plan Regulatory Commission Ex. Amortization-Reg.Comm.Ex. Amortization-Rate Case Ex Marketing Expense Investor Relations Institor Goodwill Advert. Other Misc.General Expense Contributions Staff Mtgs, Conf.& Seminars Employee Relocation Comm.& Government Affairs Fees, Chgs & Corp. Dues Gen. Off.Maintenance Current year earnings Total retained earnings This Year (200,366.48) 265.78) (59 654.00) (372 977.00) (107 810.00) 043.10) (167 663.00) (732 913.00) (40 615.54) (240.06) 258. (620 223.55) (14 079.14) (29,063.67) (175 842.61 ) (43 257.39) (29,242.22) (15,577.77) (96,980.26) (77 026.93) (6,996.00) (73,116.99) (500.00) (472.29) 892.14) (96,225.48) 948.42) (18 977.88) (25,668.00) (50 309.00) (60,831.86) 565 745. 277 737.26 Long term debt Long-term debt - bonds Advances from associated companies Other long-term debt Total long term debt 113 348,317.47Total capitalization 232000 232001 232003 232010 232053 232054 235000 236001 236002 236006 236200 Minority interest Current liabilities Notes payable Long-term debt due within one year Accounts Payable-Sys Generated NP Inventory - Sys Generated NP-Contractor Retainage Offsite Funds Payable Acct Payable-Mth End Accrual NP- Accrued (Misc) Accounts payable Notes payable - associated companies Accounts payable - associated companies Customer Deposits Customer deposits Accrued Real Estate Taxes Accrued Franchise Taxes Sales and Use Tax-State Accrued FIT 169 240. 679. 127 841. 650. 778 163. 103 574. 110. 110. 680,565. 38,479. 077. 720. Page 6 of 8 Last Year (249,986.43) (7,446.89) (36,696.00) (313 256.51) (142 615.00) 090.43) 872.00 (381 625.00) (309 108.00) (40 624.29) (270.34) 660. (548 619.35) (16,444.00) (34 317.56) (157 321.00) (49,274.27) (40,667.67) (14 557.74) (86 160.66) (80,174.99) (6,996.00) (158,340.00) 648.16) (451.25) (12 100.90) (31,414.15) 185.00) (24 213.22) (25 668.00) (315.00) (52 217.00) (73 879.89) 534,830. 964 104.49 107 334 684. 514. 816. 254. 3,449. 282 124. 338,159. 625,660. 556.46 045. 447 762. Increase (Decrease) 49,619. 181. (22 958.00) (59 720.49) 805. 47. (227 535.00) (351 288.00) 309 108. 30. (401.53) (71 604.20) 364. 253. (18 521.61 ) 016. 11,425.45 020.03) (10 819.60) 148. 223. 148. (21.04) 208. (64 811.33) 236. 235. 315. 908. 048. 30,915. 313 632.77 013 632.77 159 726. 862.49 106 586. 201. 778 163. (282 124.81 ) 765,415. 110. 110. 905. (3,077.23) (967.84) (385,042.00) Report ID: UWGLW800 Business Unit: 060 Period Ending: Dec 31 , 2002 United Water Idaho General Ledger System BALANCE SHEET Run on 04/09/03 at 10:53 AM Run time (hh:mm): 00:00 236306 236307 236313 236402 - Current Month Accrued FIT-Gross Up Accrued SIT Accrued SIT-Gross Up FICA-Employer Accrued taxes Accrued interest on long-term debt Other interest Dividends Declared Dividends declared Accrued Payroll Employee:United Way Employee:PAC-Federal Employee:401 K Withholding Employee:Garnishments Accident Insur. Withheld Health Plan Costs Withheld Union Dues Withheld Life Insurance Withheld Misc.Employee Withholdings Employee: Met Life Withheld Accrued MIP Dividend Accrued Vanguard Clearing Accrued Stock Options Accrued Power Accrued Vacation Accrued ESP Costs Other current liabilities Total current & accrued liabilities This Year (36,128.00) (25 928.48) (4,418.00) 201. 747 568. 870. 870. 264 065. 312. 30. 658. 558.44 130. 20. 478. 187. 197. 890. 283. 256. 109 347. 900. 191 877. 669 194. 526,317. 238000 242001 242005 242006 242008 242009 242012 242013 242014 242015 242019 242020 242030 242032 242033 242201 242225 242310 190101 190102 190103 190104 190201 190202 190203 190204 190603 255000 282001 282002 282010 282013 282101 282102 282103 282104 282106 282121 282122 282123 282124 282126 282141 282142 282143 282144 282146 282161 282162 282163 282164 282166 Last Year (82 998.00) 013. (10 150.00) 992. 132 882. 870. 870. 91,409. 377. 29,703. 230. (10.49) 20. 150. 584. 617. 71. 630. 370.46 968. 101 673. 277 795. 754 708. Deferred credits & other liabilities Def.FIT-FAS 109 ITC Det.FIT-FAS 109 G/U ITC Def.FIT-FAS 109 OtDed. Def FIT-FAS 109 G/U OtDed. Def.SIT-FAS 109 ITC Def.SIT-FAS 109 G/U ITC Def.SIT-FAS 109 OtDed. Def.SIT-FAS 109 G/U aIDed. Val.Allow DSIT-FAS 109 aIDed. Deferred InvestTax Credits Accum.DFIT -ACRS Accum.DFIT-MACRS DFIT - ADR Accum DFIT Benefit on DSIT Def FIT-FAS 109-Plant Def FIT-FAS 109-Rate Exp. Def FIT-FAS 109-Tank Paint Def FIT-FAS 109-Pension Def FIT-FAS 109-Def Chg Def FIT-FAS 109 GU-Plant Def FIT-FAS 109 GU Rate Ex Def FIT-FAS 109 GU Tank Paint Def FIT-FAS 109 GU Pensions Def FIT-FAS 109 GU Def Charges Def SIT-FAS 109-Plant Def SIT-FAS 109-Rate Expen Def SIT-FAS 109-Tank Paint Def SIT-FAS 109-Pension Def SIT-FAS 109-Def Charges Def SIT-FAS 109 GU-Plant Def SIT-FAS 109 GU Rate Ex Def SIT-FAS 109 GU Tank Paint Def SIT-FAS 109 GU Pensions Def SIT-FAS 109 GU DefChar (442 107.00) (238 056.00) 259 943. 139,971. (110 678.00) 625.00) (280,108.00) (24 355.00) 273 646. 382 308. 132 116. 238,461. 455 280. 4,428. 322 526.00) 648. 569.00) (168,455.00) (103,083.00) 250 588.00) 351. (1,387.00) (90,708.00) (55,505.00) 982 567. 702.00) 767. (33,600.00) 369. 85,442. (145.00) 586. 921.00) 510. Page 7 of (454 218.00) (244 581.00) (51 970.00) (27 984.00) (113,708.00) 882.00) (359 998.00) (31 302.00) 657 525. 1,424 197. 278,458. 039,708. 479 928. 953 341.00) 886.00) 350.00) (95 260.00) 172.00 051,797.00) 098.00) 269.00) (51 297.00) 4,403. 988 180. 10,227. 179. (19,825.00) 866. 933. 888. 535. 728.00) 552. Increase (Decrease) 870. (116 942.00) 732. 208. (385 313.91) 172 656. (65.00) 30. (14 044.59) 327. 140. 150.00) (105.55) 570. 126.44 10,260. (86.90) (712.35) 674. 900. 191 877. 391 398. 771 609. 111. 525. 311 913. 167 955. 030. 257. 79,890. 947. (383 879.00) (41 889.00) (146 342.00) 198 753. (24 648.00) 4,428. (369 185.00) 534. (219.00) (73,195.00) (111 255.00) (198 791.00) 2,449. (118.00) (39,411.00) (59 908.00) 613.00) (11 929.00) 588. (13 775.00) (497.00) (491.00) 033.00) 51. 193.00) (42.00) Report ID: UWGLW800 Business Unit: 060 Period Ending: Dec 31 , 2002 United Water Idaho General Ledger System BALANCE SHEET Run on 04/09/03 at 10:53 AM Run time (hh:mm): 00:00 283300 283306 283603 283610 283700 283702 283720 283725 283731 283800 283805 283811 283813 283821 283822 283831 283833 283838 283991 Oef.Federallncome Taxes Oef FIT-Oef. Compo OFIT-Cost of Removal Oef FIT-Tank Painting Oef FIT-Pensions Oef FIT-PEBOP Oef FIT-Rate Expenses Oef FIT-Oef. Charges Oefer.FIT-Relocation Expense Oef. SIT Oef. SIT-Oir.Fee Benef Oef. SIT-Excess Depree. Oef. SIT-Pensions Oef. SIT-Property Oef State Inc Tax-AFUOC Equity Oef. SIT - Power Oef. SIT - Legal Oef. SIT-Post Retirement Bnfts Oef. FIT-AFUOC Equity Deferred income taxes and investment tax credits252000 Advances for Construction Customer advances for construction271000 CIAC272000 Accum. Amort. of CIAC Contribution in aid of construction Injuries and Damages Pensions &Benefits Reserve Pension - Minimum Liability Pension and benefits Oef Vacation Escheats Payable Oef Advances & Contrib G/U Oef. M&J PBOP-NB-Liab- Trustee OfReg.Liab.FAS109-Fed:ITC OfRgLiab.FAS109-Fed:Oth Oe OfReg.Liab.FAS109-St:lTC OfRgLiab.FAS109-St:Oth Oed Oef Reg.Liab.GU FAS109-Fed:ITC OfRegLiab.GU FAS109-Fed:OOe OfRgLiab.GU FAS109-St:ITC OfRgLiab.GU FAS109-St:OOed Other deferred credits and liabilities Total deferred credits & other liabilities 263000 263012 253103 253104 253108 253109 253610 253905 253908 253915 253918 253925 253928 253935 253938 Total capitalization and liabilities Current Month This Year (879,358.00) 130 565. 33,482.40 616. 417. (601 652.00) (2.00) 316 124. 715. 523.00) 102. (15,458.00) (13,413.00) 209. 735. 39,559. 389. (21 295.00) 358 684. 267 171. 177 997. 177 997. 718 038. 620 974.15) 40,097 064. 145 880. 872 135. 018,015. 001. 262. 332,418. 293 134. 090,849. 442 107. (259 943.00) 110 678. 353. 238 056. (139 971.00) 625. 2,464. 153,034. 713 284. 175 587 919. Page 8 of 8 Last Year (224 111.00) 130 565. 704. 92,468. (424 506.00) 589. 154 712. 699. 523.00) 299 861. 643 715. 173 309. 173 309. 43,180 775. 674 183.34 ) 506,592. 145,880. 145 880. 883. 810. 332,418. 392 800. 647,477.20 454 218. 970. 113 708. (244 925.00) 244 581. 984. 882. (21 300.00) 022 507. 54,492 003. 163 581 396. Increase (Decrease' (655 247.00) 33,482.40 088.00) (92 051.00) (177 146.00) (25,591.00) 161,412. 984.00) 102. (15,458.00) (13,413.00) 209. 735. 559. 389. (21 295.00) 823. 376,543.38) 688. 688. 537 263. (946,790.81 ) 590,472. 872 135. 872 135. 117. 547.29) (99 665.46) 443 372.00 (12 111.00) (311 913.00) 030.00) 273 278. 525.00) (167 955.00) (257.00) 764. 130 527. 221 280. $12 006 522. Re p o r t I D : U W G L W 7 0 1 Bu s i n e s s U n i t : 0 6 0 Pe r i o d E n d i n g : D e e 3 1 , 2 0 0 2 Un i t e d W a t e r I d a h o Ge n e r a l L e d g e r S y s t e m ST A T E M E N T O F I N C O M E Ru n o n 0 4 1 0 9 1 0 3 a t 1 1 : 3 0 A M Ru n t i m e ( h h : m m ) : 0 0 : 0 0 Cu r r e n t M o n t h - Ye a r to Da t e - Pr i o r Ye a r Va r i a n c e to Pl a n Am o u n t Pe r c e n t Ac t u a l Pl a n Op e r a t i n g r e v e n u e s 46 1 1 0 0 M t r d S a l e s to R e s i d . Cu s t Re s i d e n t i a l c u s t o m e r s 46 1 2 0 0 M t r d S a l e s to C o m m . Cu s t Co m m e r c i a l c u s t o m e r s In d u s t r i a l c u s t o m e r s 46 1 4 0 0 M t r d S a l e s / P u b l i c Au t h . Pu b l i c a u t h o r i t i e s 46 2 0 0 0 Pr i v . Fi r e P r o t . S e r v i c e Fi r e p r o t e c t i o n Sa l e f o r r e s a l e In t e r c o m p a n y r e v e n u e Mi s c . S e r v i c e R e v e n u e s Gr o s s R e v e n u e C o n t r a c t s Re n t s f r o m W a t e r P r o p e r t y Un b i l l e d R e v e n u e Op e r a t i n g R e v e n u e s : N o n - Ut i i Ot h e r r e v e n u e 11 6 23 2 . 22 1 13 2 , 17 8 . 50 1 23 2 , 4 5 0 . 00 (1 0 0 , 27 1 . 50 ) 14 % 11 6 23 2 . 22 $ 1 13 2 17 8 . 50 $ 1 , 23 2 45 0 . 00 ( $ 1 0 0 27 1 . 50 ) - 8 . 14 % 54 4 08 0 . 59 36 7 88 3 . 09 6 1 8 53 3 . 00 (2 5 0 , 64 9 . 91 ) -4 0 . 52 % 54 4 08 0 . 59 3 6 7 88 3 . 09 6 1 8 53 3 . 00 ( 2 5 0 , 64 9 . 91 ) - 4 0 . 52 % 00 0 . 00 0 . 00 0 . 00 0 . 00 % 18 7 . 84 3 , 64 2 . 38 90 0 . 00 74 2 . 38 2 5 . 60 % 18 7 . 84 3 , 64 2 . 38 2 90 0 . 00 7 4 2 . 38 2 5 . 60 % 50 , 30 5 . 67 1 8 9 , 23 5 . 98 5 2 , 12 1 . 00 1 3 7 11 4 . 98 2 6 3 . 07 % 50 , 30 5 . 67 1 8 9 , 23 5 . 98 5 2 12 1 . 00 1 3 7 11 4 . 98 2 6 3 . 07 % 00 0 . 00 0 . 00 0 . 00 0 . 00 % 00 0 . 00 0 . 00 0 . 00 0 . 00 % 64 3 . 80 1 0 . 81 4 . 89 60 0 . 00 21 4 . 89 1 2 . 66 % 00 0 . 00 0 . 00 0 . 00 0 . 00 % 29 8 . 71 9 6 0 . 00 2 15 0 . 00 ( 1 19 0 . 00 ) - 55 . 35 % (3 4 9 , 72 9 . 00 ) ( 3 3 7 , 77 5 . 00 ) ( 4 5 9 , 10 0 . 00 ) 1 2 1 32 5 . 00 - 26 . 4 3 % 00 0 . 00 0 . 00 0 . 00 0 . 00 % (3 2 8 78 6 . 49 ) ( 3 2 6 , 00 0 . 11 ) ( 4 4 7 , 35 0 . 00 ) 1 2 1 34 9 . 89 - 27 . 13 % 47 1 0 0 0 47 1 0 7 0 47 2 0 0 0 47 4 9 0 0 47 5 0 0 0 To t a l o p e r a t i n g r e v e n u e s 39 0 , 01 9 . 36 6 , 93 9 . 1,4 5 8 65 4 . (9 1 71 4 . 16 ) 6. 2 9 % Op e r a t i n g e x p e n s e s : 60 0 0 0 0 Op e r a t i o n S u p . & E n g i n - SO S 05 5 . 29 0 . 02 1 . 26 8 . 13 . 29 % 60 1 0 0 0 Op e r a t i o n L a b o r & E x p . SO S 53 3 . (5 , 45 0 . 00 ) 5, 4 5 0 . 10 0 . 00 % 60 2 0 0 0 Pu r c h a s e d W a t e r 63 , 93 5 . 25 0 . 00 ) (3 , 25 0 . 00 ) 60 3 0 0 0 Mi s e . Ex p e n s e s - SO S 13 8 . 00 % 60 4 0 0 0 Re n t s - SO S 46 . 46 . 46 . 00 % 62 0 0 0 0 Op e r . Su p . & E n g . Pu m p i n g 10 , 32 2 . 47 6 . 66 1 . (1 8 4 . 76 ) 2.4 1 % 62 3 0 0 0 Fu e l l P o w e r P u r e h . f o r P u m p . 63 , 87 0 . 63 , 52 9 . 10 0 . 18 , 42 9 . 40 . 86 % 62 4 0 0 0 Pu m p i n g L a b o r a n d E x p e n s e s 33 , 26 1 . 4 8 22 5 . 61 8 . 60 6 . 19 . 08 % 62 6 0 0 0 Mis e . Ex p e n s e s - Pu m p i n g 67 7 . 39 4 . 2,4 0 7 . 98 7 . 4 8 82 . 57 % 64 0 0 0 0 Op e r . Su p . & E n g . Wa t e r T r e a (2 3 8 . 98 ) (4 1 2 . 00 ) 31 1 . 72 3 . 10 ) 11 7 . 83 % 64 1 0 0 0 Ch e m i c a l s - Wa t e r T r e a t m e n t 19 , 47 1 . 9 7 70 7 . 20 0 . (4 , 4 9 2 . 73 ) -4 4 . 05 % 64 2 0 0 0 Op e r . L a b o r & E x p . Wa t e r T r 69 2 . 22 . 75 1 . 18 , 92 2 . 82 9 . 20 . 2 4 % 64 3 0 0 0 Mis e . Ex p e n s e s - Wa t e r T r e a t . 23 9 . 90 5 . 00 0 . (9 4 . 16 ) 9. 4 2 % 66 0 0 0 0 Op e r . S u p . & E n g . T& D 38 8 . 4 7 31 5 . 44 8 . 4 7 86 7 . 4 1 52 . 63 % 66 1 0 0 0 St o r a g e F a e . E x p e n s e s 54 5 . 19 9 . 30 0 . 89 9 . 14 6 . 09 % 66 2 0 0 0 T & D L i n e s E x p e n s e s 71 8 . 69 6 . 41 , 24 2 . (1 2 , 54 6 . 4 2 ) 30 . 4 2 % 66 3 0 0 0 Me t e r E x p e n s e s - T& D 59 2 . 14 , 93 2 . 71 3 . 21 9 . 17 . 4 6 % 66 4 0 0 0 Cu s t . l n s t a l l a t i o n s E x p . 00 % 66 5 0 0 0 Mi s c . Ex p e n s e s - T& D 84 3 . 4 8 93 9 . 30 0 . (3 6 0 . 76 ) 27 . 75 % Op e r a t i o n 26 5 09 3 . 20 0 , 74 8 . 18 0 84 2 . 19 , 90 6 . 11 . 01 % 61 1 0 0 0 Ma i n t . o f S t r . & I m p r o v . SO S 00 % 61 3 0 0 0 Ma i n \ . L a k e , Ri v e r & I n t a k e s 10 0 . (1 0 0 . 00 ) 10 0 . 00 % 61 4 0 0 0 Ma i n \ . o f W e l l s & S p r i n g s 81 7 . 93 4 . 55 0 . (2 , 61 5 . 72 ) 39 . 93 % 63 0 0 0 0 Ma i n \ . S u p . & E n g i n . Pu m p (1 7 8 . 00 ) 00 5 . 00 ) 17 8 . 18 3 . 2 4 ) 66 3 . 85 % 63 1 0 0 0 Ma i n \ . o f S t r . & I m p r . - Pu m p 13 1 . 13 7 . 90 3 . 23 3 . 82 . 84 % 63 2 0 0 0 Ma i n \ . P o w e r P r o d . E q u i p . 21 . 32 1 . 3 1 10 0 . 22 1 . 22 1 . 31 % 63 3 0 0 0 Ma i n \ . o f P u m p . E q u i p - Wa t e r 32 5 . 83 1 . 53 8 . (1 7 70 6 . 98 ) 78 . 56 % 65 0 0 0 0 Ma i n \ . S u p . & E n g . Wa \ . T r e 35 3 . (3 5 3 . 36 ) 10 0 . 00 % 65 1 0 0 0 Ma i n \ . o f S t r u e \ . & I m p r o v . 59 4 . 13 5 . 89 3 . (2 . 75 7 . 44 ) 34 . 93 % 65 2 0 0 0 Ma i n \ . o f W t r T r e a \ . E q u i p . 83 6 . 48 8 . 80 0 . (3 1 1 . 4 8 ) 38 . 94 % 67 0 0 0 0 Ma i n \ . S u p e r v . & E n g i n . T& D 46 8 . 4 2 51 2 . 51 3 . 00 0 . 2 9 ) 56 . 94 % 67 1 0 0 0 Ma i n \ . S t r . & I m p . T& D 00 % 67 2 0 0 0 Ma i n \ . D i s \ . R e s e r v . &S t a n d . 51 7 . 85 . 25 8 . (1 7 2 . 20 ) 66 . 74 % 67 3 0 0 0 Ma i n \ . T r a n s . & D i s \ . M a i n s 13 , 94 3 . 14 , 19 2 . 09 1 . (1 0 , 89 8 . 59 ) -4 3 . 4 4 % 67 5 0 0 0 Ma i n t e n a n c e o f S e r v i c e s 70 4 . 54 0 . 66 7 . 87 3 . 30 . 32 % Pa g e 1 0 f 4 Pr i o r Ye a r Va r i a n c e to Pl a n Am o u n t Pe r c e n t Ac t u a l Pl a n 90 3 34 9 . 36 9 10 7 . 53 9 , 00 0 . (1 6 9 , 89 2 . 83 ) 83 % $1 9 , 90 3 , 34 9 . $2 0 , 36 9 , 10 7 . $2 0 , 53 9 , 00 0 . ($ 1 6 9 89 2 . 83 ) -0 . 83 % 08 2 , 89 0 . 80 0 34 3 . 18 5 , 41 3 . (3 8 5 , 06 9 . 86 ) -4 . 19 % 08 2 , 89 0 . 80 0 , 34 3 . 18 5 , 41 3 . (3 8 5 , 06 9 . 86 ) -4 . 19 % 00 % 20 1 , 01 6 . 18 1 38 0 . 4 9 15 6 20 0 . 18 0 . 4 9 16 . 12 % 20 1 , 01 6 . 18 1 , 38 0 . 15 6 , 20 0 . 18 0 . 4 9 16 . 12 % 44 6 06 3 . 48 7 , 40 0 . 49 2 50 3 . 10 2 . 29 ) 1. 0 4 % 44 6 , 06 3 . 48 7 , 40 0 . 49 2 50 3 . 10 2 . 29 ) 04 % 00 % 00 % 14 1 45 0 . 16 8 , 00 9 . 13 9 20 0 . 28 , 80 9 . 20 . 70 % 09 3 . 00 % 52 2 . 34 9 . 25 , 80 0 . (1 1 , 45 1 . 00 ) -4 4 . 38 % 49 , 43 1 . (1 2 6 , 30 8 . 00 ) 35 , 10 0 . (1 6 1 , 4 0 8 . 00 ) -4 5 9 . 85 % 26 0 . 26 0 . 23 8 , 49 6 . 56 , 31 1 . 20 0 , 10 0 . (1 4 3 , 78 8 . 53 ) 71 . 86 % 87 1 , 81 7 . 29 , 89 4 54 2 . 57 3 21 6 . (6 7 8 67 3 . 02 ) 22 % 61 5 . 31 , 4 2 2 . 75 8 . 66 3 . 32 . 26 % 47 3 . 62 8 . 4 3 (6 5 80 0 . 00 ) 42 8 . 4 3 10 2 . 4 7 % 16 1 , 17 7 . 29 , 46 0 . 11 4 39 9 . (8 4 93 8 . 10 ) 74 . 25 % 32 4 . 60 2 . 60 2 . 55 2 . 55 2 . 55 2 . 00 % 99 , 57 6 . 99 , 00 1 . 90 , 01 7 . 98 4 . 98 % 15 3 , 49 7 . 21 6 , 16 8 . 08 6 , 90 0 . 12 9 26 8 . 11 . 89 % 38 5 , 19 6 . 37 2 , 4 8 5 . 41 8 91 5 . (4 6 , 42 9 . 44 ) 11 . 08 % 93 8 . 21 6 . 36 , 03 2 . (5 , 81 6 . 86 ) 16 . 14 % 18 , 32 9 . 52 8 . 27 , 17 1 . 4 2 (1 6 64 3 . 04 ) 61 . 2 5 % 32 3 , 86 7 . 25 1 23 4 . 28 4 , 90 0 . (3 3 , 66 5 . 81 ) 11 . 82 % 24 3 , 4 5 5 . 27 1 83 7 . 22 8 , 29 6 . 43 , 54 0 . 19 . 07 % 96 8 . 03 8 . 55 0 . (6 , 51 1 . 06 ) 56 . 37 % 40 , 47 0 . 59 , 69 5 . 28 7 . 59 2 . 4 7 ) 14 % 15 , 19 1 . 19 , 18 6 . 90 0 . 28 6 . 28 . 77 % 37 6 , 31 4 . 4 0 34 2 , 4 0 6 . 47 2 , 48 2 . (1 3 0 , 07 6 . 33 ) 27 . 53 % 14 8 05 5 . 13 8 80 8 . 15 7 . 87 4 . (1 9 06 5 . 44 ) 12 . 08 % 23 2 . 38 8 . 00 0 . (6 1 1 . 4 0 ) 61 . 14 % 32 , 52 3 . 4 8 99 2 . 21 , 35 0 . 35 7 . 67 ) 36 % 06 2 76 0 . 90 1 65 4 . 98 8 58 7 . (8 6 , 93 2 . 90 ) 91 % 21 4 . 21 4 . 20 0 . 20 0 . 00 ) 10 0 . 00 % 62 , 84 1 . 43 , 11 0 . 13 9 , 79 4 . (9 6 68 3 . 34 ) 69 . 16 % 75 6 . 03 5 . 11 2 . 92 3 . 91 . 04 % 99 , 82 9 . 93 7 . 11 1 35 9 . (1 2 42 1 . 66 ) 11 . 15 % 78 2 . 59 2 . 50 0 . 92 . 63 % 26 4 21 9 . 24 7 84 6 . 33 9 , 95 3 . (9 2 , 10 7 . 62 ) 27 . 09 % 41 2 . 85 7 . 16 1 . 30 4 . 21 ) 31 . 34 % 64 3 . 63 , 14 8 . 92 , 72 8 . (2 9 57 9 . 99 ) 31 . 90 % 35 . 23 8 . 20 , 4 8 5 . 90 0 . (1 1 , 41 4 . 02 ) 35 . 78 % 31 4 . 4 9 28 , 83 3 . 37 6 . (1 2 54 3 . 4 6 ) 30 . 32 % 67 3 . 60 . 4 2 60 . 4 2 34 7 . 4 5 18 , 76 8 . 2 8 59 6 . 17 2 . 93 % 28 8 , 74 2 . 25 4 , 4 2 3 . 34 7 03 6 . (9 2 61 3 . 07 ) 26 . 69 % 28 0 34 3 . 22 5 , 81 1 . 25 1 , 67 7 . (2 5 86 5 . 89 ) 10 . 28 % Re p o r t I D : U W G L W 7 0 1 Un i t e d W a t e r I d a h o Ru n o n 04 1 0 9 / 0 3 at 1 1 : 3 0 A M Bu s i n e s s U n i t : 0 6 0 Ge n e r a l L e d g e r S y s t e m Ru n t i m e ( h h : m m ) : 0 0 : 0 0 Pe r i o d E n d i n g : D e e 3 1 , 2 0 0 2 ST A T E M E N T OF IN C O M E Cu r r e n t Mo n t h Ye a r Da t e Pr i o r Va r i a n c e to Pl a n Pr i o r Va r i a n c e to Pl a n Ye a r Ac t u a l Pl a n Am o u n t Pe r c e n t Ye a r Ac t u a l Pl a n Am o u n t Pe r c e n t 67 6 0 0 0 Ma i n t e n a n c e o f M e t e r s (4 . 2 8 ) 13 7 . 13 7 . 91 0 . 38 2 . 90 0 . 6,4 8 2 . 22 3 . 52 % 67 7 0 0 0 Ma i n t e n a n c e o f H y d r a n t s 25 3 . 10 6 . 10 6 . 11 9 . 55 8 . 30 0 . 25 8 . 54 . 73 % 67 8 0 0 0 Ma i n t . o f M i s c . P l a n t 86 0 . 59 4 . 59 4 . 18 8 . 42 7 . 42 7 . 93 2 0 0 0 Ge n . O f f - Ma i n t e n a n c e 15 2 . 8,4 8 2 . 12 0 . 36 2 . 30 0 . 11 % 87 9 . 60 , 83 1 . 60 0 . 23 1 . 81 . 05 % Ma i n t e n a n c e 44 6 . 75 , 49 6 . 96 , 06 7 . (2 0 , 57 0 . 78 ) 21 . 41 % 25 9 , 24 3 . 09 4 32 6 . 42 5 19 6 . (3 3 0 87 0 . 51 ) 23 . 22 % 90 1 0 0 0 Su p e r v . Cu s t o m e r A c c t s . E x . 53 5 . 14 , 63 2 . 38 5 . 24 7 . 74 . 50 % 70 9 . 10 2 25 8 . 50 1 . 75 7 . 81 % 90 2 0 0 0 Me t e r R e a d i n g S a l a r i e s 55 9 . 07 7 . 22 1 . 85 5 . 66 % 20 2 29 3 . 20 3 20 6 . 22 3 35 7 . (2 0 . 15 0 . 4 4 ) 02 % 90 2 1 0 0 Me t e r R e a d i n g E x p e n s e s 52 4 . 11 1 . 74 1 . (6 2 9 . 11 ) 84 . 90 % 87 1 . 10 . 82 4 . 68 6 . 86 1 . 31 ) 14 . 67 % 90 2 1 1 0 Me t e r R e a d i n g T r a n s p . 16 3 . 37 0 . 22 5 . 14 4 . 4 2 4.4 8 % 54 7 . 64 6 . 70 6 . 93 9 . 12 . 76 % 90 2 1 2 0 Me t e r R e a d i n g O t h e r 39 . 10 0 . (1 0 0 . 00 ) 10 0 . 00 % 73 . 20 . 40 0 . (3 7 9 . 25 ) 94 . 81 % 90 3 0 0 0 Cu s t . R e c . & C o L E x . La b o r 30 , 4 2 2 . 51 5 . 33 , 19 8 . 31 7 . 4 0 96 % 37 4 88 6 . 36 7 51 4 . 38 3 67 4 . (1 6 16 0 . 17 ) -4 . 21 % 90 3 0 1 0 Cu s t . R e c . & C o L E x . Su p p l i e s 41 9 . 11 1 . 11 1 . 64 4 . 75 9 . 20 0 . 44 0 . 74 ) 34 . 30 % 90 3 0 2 0 Cu s t . R e c . & C o L E x . Po s t a g e 87 2 . 2 3 46 , 49 5 . 29 1 . 20 4 . 27 8 . 29 % 13 3 , 04 3 . 15 4 , 93 0 . 14 6 18 6 . 74 4 . 98 % 90 3 0 3 0 Cu s t . R e c . & C o L - O/S C o m p u t e r 96 0 . 4 8 14 3 , 92 8 . 52 7 . 10 1 , 40 1 . 23 8 . 4 4 % 48 8 , 66 0 . 49 1 06 4 . 50 9 96 7 . (1 8 90 2 . 87 ) 71 % 90 3 0 4 0 Cu s t . R e c . & C o L E - O/ S C o l l e c t . 77 8 . 85 6 . 36 2 . 16 , 4 9 4 . 25 9 . 27 % 78 , 4 2 8 . 31 8 . 75 , 62 0 . 30 1 . 4 7 ) 72 % 90 3 0 5 0 Cu s t . R e c . & C o L E x p e n s e 87 1 . 83 8 . 75 ) 95 0 . (1 3 78 8 . 75 ) 27 8 . 56 % 83 3 . 55 , 29 9 . 68 , 90 0 . (1 3 60 0 . 81 ) 19 . 74 % 90 4 0 0 0 Un c o l l e c t i b l e A c c o u n t s 86 5 . 81 7 . 34 4 . 47 3 . 26 5 . 17 % 10 2 , 76 8 . 12 2 43 2 . 10 3 85 7 . 57 5 . 17 . 89 % 90 5 0 0 0 Mi s c . Cu s t o m e r A c c t s E x p 90 . 10 0 . (1 0 . 00 ) 10 . 00 % 26 3 . 29 2 . 20 0 . (9 0 7 . 70 ) 75 . 64 % 91 0 0 0 0 Sa l e s P r o m o t i o n E x p e n s e s 20 0 . (2 0 0 . 00 ) 10 0 . 00 % 26 3 . 16 , 31 9 . 30 0 . 98 0 . 04 ) 37 . 95 % 92 0 0 0 0 A& G S a l a r i e s 20 5 . 86 2 . 60 . 98 5 . 87 6 . 29 . 31 % 74 6 , 77 6 . 82 2 44 0 . 82 2 86 1 . (4 2 0 . 84 ) 05 % 92 1 0 0 0 Of f i c e S u p p l i e s & O t h e r 93 1 . 2 9 73 1 . 6, 4 0 0 . (1 , 66 8 . 29 ) 26 . 07 % 68 2 . 4 6 85 , 39 5 . 83 , 65 0 . 74 5 . 09 % 92 1 1 1 0 Du e s a n d S u b s c r i p t i o n s 20 8 . 92 2 . 50 0 . 42 2 . 84 . 55 % 15 , 22 9 . 19 , 67 0 . 35 0 . 32 0 . 20 % 92 1 1 2 0 Te l e p h o n e 92 0 . 10 , 03 1 . 4 2 00 0 . 03 1 . 4 2 25 . 39 % 32 8 . 10 6 95 3 . 95 , 60 0 . 35 3 . 11 . 88 % 92 1 1 3 0 Po s t a g e a n d A i r F r e i g h t 19 1 . 31 4 . 90 0 . (5 8 5 . 19 ) 65 . 02 % 14 , 90 4 . 4 9 15 . 10 5 . 20 0 . 09 4 . 02 ) 21 . 32 % 92 1 2 0 0 Au t o E x p e n s e 35 5 . 18 , 75 7 . 81 7 . 94 0 . 39 1 . 39 % 13 8 . 43 , 03 1 . 4 8 80 7 . 77 6 . 24 ) 06 % 92 1 2 0 6 Mi l e a g e I m p u t e d I n c . (0 . 01 ) 92 1 2 1 0 Ai r T r a n s p o r t a t i o n 12 8 . 4 3 00 8 . 00 0 . 00 8 . 10 0 . 4 1 % 25 6 . 12 , 09 8 . 50 0 . (1 7 40 1 . 01 ) 58 . 99 % 92 1 2 2 0 Ra i l , T a x i , C a r R e n t a l 11 7 . 16 8 . 10 0 . 68 . 68 . 25 % 17 4 . 71 8 . 1, 4 9 0 . (7 7 1 . 4 2 ) 51 . 77 % 92 1 2 3 0 Lo d g i n g (5 2 4 . 2 6 ) 46 0 . 70 0 . 23 9 . 34 ) 72 . 90 % 68 3 . 61 8 . 95 0 . (1 1 33 1 . 4 9 ) 63 . 13 % 92 1 2 4 0 Ot h e r T r a v e l (6 5 . 85 ) 59 . 10 0 . (4 0 . 75 ) -4 0 . 75 % 73 7 . 23 5 . 10 0 . 13 5 . 13 5 . 01 % 92 1 2 5 0 Me a l s 01 6 . 89 4 . 95 0 . (1 , 05 5 . 87 ) 54 . 15 % 16 9 . 12 5 . 50 0 . 37 4 . 17 ) 54 . 62 % 92 1 3 0 0 Clu b D u e s ( n o n - ta x ) 30 0 . (3 0 0 . 00 ) 10 0 . 00 % 34 2 . 00 3 . 10 0 . 09 7 . 00 ) 15 . 4 5 % 92 1 4 0 0 IT S u p p l i e s a n d E x p e n s e s 79 5 . 4 8 16 4 . 20 0 . (3 5 . 70 ) 17 . 85 % 78 5 . 19 . 55 6 . 40 , 4 0 0 . (2 0 , 84 3 . 82 ) 51 . 59 % 92 1 4 0 6 IT E x p . Le g a c y S y s . Su p p o r t 00 % 81 7 . 93 5 . 10 . 20 0 . 26 4 . 87 ) 51 . 62 % 92 1 9 0 1 Pr o p o s a l C o s t s 47 4 . 00 % 66 6 . 10 5 . 00 0 . 89 5 . 00 ) 94 . 75 % 92 2 0 0 0 G& A E x p e n s e T r a n s f e r r e d (5 2 62 6 . 14 ) (7 3 04 6 . 18 ) (5 3 67 1 . 11 ) (1 9 , 37 5 . 07 ) 36 . 10 % (6 5 7 41 3 . 25 ) (9 0 8 78 1 . 8 7 ) (6 7 6 , 32 1 . 0 5 ) (2 3 2 , 4 6 0 . 82 ) 34 . 37 % 92 2 0 0 1 Ov e r h e a d s T r a n s f . 33 2 . 63 ) 33 2 . 10 0 . 00 % (5 , 71 0 . 17 ) (9 9 , 88 6 . 08 ) 88 6 . 10 0 . 00 % 92 3 0 0 0 Ou t s i d e S e r v i c e s 12 9 . 23 6 . 10 0 . (1 , 86 3 . 31 ) 36 . 54 % 63 , 76 1 . 11 5 . 50 0 . (1 5 , 38 4 . 84 ) 26 . 76 % 92 3 0 1 0 Co r p o r a t e - M& S F e e s 10 7 51 9 . 25 1 74 0 . 18 9 , 20 0 . 62 , 54 0 . 33 . 06 % 14 7 04 0 . 51 9 , 40 9 . 63 9 , 4 0 0 . (1 1 9 99 0 . 35 ) 32 % 92 3 0 2 0 O/S - Ad m i n i s t r a t i o n 00 0 . 20 0 . (2 0 0 . 00 ) 10 0 . 00 % 63 5 . 19 , 06 3 . 65 0 . 58 6 . 68 ) 33 . 4 6 % 92 3 0 5 0 O/S - Au d i t i n g / A c c o u n t i n g 12 1 . 28 6 . 01 0 . 27 6 . 4 4 51 1 . 27 % 12 6 . 33 , 30 3 . 84 0 . 10 , 4 6 3 . 4 4 45 . 81 % 92 3 0 8 0 Ou t s i d e S e r v i c e s - Le g a l 82 4 . 44 3 . 50 0 . 94 3 . 29 . 90 % 80 , 53 9 . 80 , 52 5 . 80 0 . 72 5 . 50 % 92 3 0 9 0 O/S - Pe r s o n n e l R e c r u i t m e n t 72 . 0 0 10 0 . (1 0 0 . 00 ) 10 0 . 00 % 61 1 . 82 8 . 60 0 . 22 8 . 14 . 2 9 % 92 3 1 4 0 O/S - In f o . T e c h n o l o g y 17 , 45 2 . 13 , 4 0 1 . 4 8 19 , 70 0 . 29 8 . 52 ) 31 . 97 % 24 9 , 98 6 . 20 0 . 36 6 . 4 8 23 6 30 0 . (3 5 93 3 . 52 ) 15 . 21 % 92 3 8 0 0 Te m p o r a r y H e l p 29 9 . 23 . 50 0 . (4 7 6 . 63 ) 95 . 33 % 44 6 . 26 5 . 00 0 . 73 4 . 22 ) 28 . 90 % 92 4 0 0 0 Pr o p e r t y I n s u r a n c e 05 8 . 36 7 . 90 0 . 46 7 . 53 % 69 6 . 65 4 . 59 , 00 0 . 65 4 . 11 % 92 4 0 9 0 Ge n e r a l C o r p . I n s u r a n c e 82 , 4 5 8 . 36 4 . 80 0 . 56 4 . 19 2 . 4 0 % 31 3 , 25 6 . 37 2 97 7 . 32 1 , 4 0 0 . 57 7 . 16 . 05 % 92 5 0 0 0 In j u r i e s a n d D a m a g e s A & G I n t e r 25 0 . (2 6 , 4 7 8 . 00 ) 12 , 20 0 . (3 8 67 8 . 00 ) 31 7 . 03 % 14 2 61 5 . 10 7 81 0 . 14 6 , 50 0 . (3 8 69 0 . 00 ) 26 . 4 1 % 92 5 0 1 0 In j u r i e s & D a m a g e s A & G E x t e r n a 20 0 . (2 0 0 . 00 ) 10 0 . 00 % 09 0 . 04 3 . 2,4 0 0 . 64 3 . 26 . 80 % 92 6 0 0 0 Em p l o y e e P e n s i o n C o s t 55 0 . 16 , 4 0 5 . (2 , 4 0 0 . 00 ) 80 5 . 78 3 . 54 % (5 9 . 87 2 . 00 ) 16 7 66 3 . (2 9 20 0 . 00 ) 19 6 86 3 . 67 4 . 19 % 92 6 1 0 5 PE B O P A c c r u e d 30 , 15 5 . 53 . 85 5 . 65 , 10 0 . (1 1 24 5 . 00 ) 17 . 27 % 38 1 62 5 . 73 2 91 3 . 78 1 60 0 . (4 8 68 7 . 00 ) 23 % 92 6 1 0 6 rE B a r - Ba r g a i n i n g 25 , 75 9 . 00 % 30 9 , 10 8 . 00 % 92 6 1 1 0 rE B a r - Am o r t i z e d 3,4 0 0 . 38 0 . 3,4 0 0 . (2 0 . 00 ) 59 % 40 , 62 4 . 40 , 61 5 . 80 0 . (1 8 4 . 46 ) 0. 4 5 % 92 6 1 1 5 PE B O P - T r a n s f e r s 80 . 00 % 27 0 . 24 0 . 24 0 . 92 6 1 5 2 Pe n s i o n - As s o c . C o m p a n i e s (2 1 4 . 4 7 ) 00 % (6 6 0 . 16 ) (2 5 8 . 63 ) (2 5 8 . 6 3 ) 92 6 5 0 0 Em p l o y e e B e n - Me d / D e n I n s u r 75 7 . 09 6 . 85 0 . 24 6 . 17 . 60 % 54 8 61 9 . 62 0 22 3 . 55 9 60 0 . 62 3 . 10 . 83 % 92 6 5 4 0 Em p l o y e e B e n - MI P O p t i o n s 85 9 . 29 7 . 3, 4 0 0 . (1 0 2 . 4 0 ) 01 % 16 , 4 4 4 . 07 9 . 50 0 . 57 9 . 29 % 92 6 5 5 0 Em p l o y e e B e n - Tu i t i o n a i d 27 4 . 59 5 . 3, 4 0 0 . 80 4 . 50 ) 82 . 49 % 31 7 . 06 3 . 00 0 . (1 0 93 6 . 33 ) 27 . 34 % Pa g e 2 o f 4 Re p o r t I D : U W G L W 7 0 1 Un i t e d W a t e r I d a h o Ru n o n 0 4 1 0 9 / 0 3 a t 1 1 : 3 0 A M Bu s i n e s s U n i t : 0 6 0 Ge n e r a l L e d g e r S y s t e m Ru n t i m e ( h h : m m ) : 0 0 : 0 0 Pe r i o d E n d i n g : D e c 3 1 , 2 0 0 2 ST A T E M E N T O F I N C O M E Cu r r e n t M o n t h Ye a r t o D a t e - Pr i o r Va r i a n c e to Pl a n Pr i o r Va r i a n c e to Pl a n Ye a r Ac t u a l Pl a n Am o u n t Pe r c e n t Ye a r Ac t u a l Pl a n Am o u n t Pe r c e n t 92 6 5 9 0 Em p l o y e e B e n - Ot h e r 18 , 02 2 . 21 , 4 9 5 . 80 0 . (2 . 30 4 . 96 ) 68 % 15 7 32 1 . 0 0 17 5 84 2 . 18 7 50 0 . (1 1 65 7 . 39 ) 22 % 92 6 6 0 0 Ad m i n . Fe e : B e n e f i t s 17 0 . 20 2 . 70 0 . 50 2 . 40 . 26 % 27 4 . 25 7 . 35 , 10 0 . 15 7 . 23 . 24 % 92 6 6 1 0 Gr o u p L i f e I n s u r a n c e 64 5 . 42 0 . 90 0 . (4 8 0 . 00 ) 16 . 55 % 40 , 66 7 . 29 , 24 2 . 50 0 . 25 7 . 78 ) 17 . 63 % 92 6 6 4 0 L T O - Ot h e r 30 1 . 28 7 . 30 0 . (1 3 . 00 ) 00 % 55 7 . 15 , 57 7 . 15 , 70 0 . (1 2 2 . 23 ) 78 % 92 6 7 0 0 Th r i f t P l a n 38 4 . 28 3 . 10 , 00 0 . (2 , 71 6 . 4 4 ) 27 . 16 % 86 . 16 0 . 98 0 . 2 6 89 , 00 0 . 98 0 . 97 % 92 8 0 0 0 Re g u l a t o r y C o m m i s s i o n E x . 47 . 47 . 17 4 . 02 6 . 85 , 60 0 . 57 3 . 07 ) 10 . 02 % 92 8 1 0 0 Am o r t i z a t i o n - Re g . Co m m . Ex . 58 3 . 58 3 . 58 3 . 00 % 99 6 . 99 6 . 99 6 . 00 % 92 8 1 3 0 Am o r t i z a t i o n - Ra t e C a s e E x 19 5 . 19 5 . (1 3 19 5 . 00 ) 10 0 . 00 % 15 8 34 0 . 73 . 11 6 . 15 8 , 34 0 . (8 5 , 22 3 . 01 ) 53 . 82 % 93 0 0 0 0 Ma r k e t i n g E x p e n s e 4, 4 9 3 . 50 0 . 50 0 . 64 8 . 50 0 . 50 0 . 00 0 . 00 ) 80 . 00 % 93 0 0 2 0 In v e s t o r R e l a t i o n s 00 % 45 1 . 47 2 . 47 2 . 93 0 1 0 0 In s t i t o r G o o d w i l l A d v e r t . 62 9 . (3 8 6 . 80 ) 60 0 . (9 8 6 . 80 ) 16 4 . 4 7 % 10 0 . 89 2 . 30 0 . 59 2 . 11 % 93 0 2 0 0 Ot h e r M i s c . Ge n e r a l E x p e n s e 24 4 . 10 0 . 4 5 20 0 . 15 , 90 0 . 4 5 13 2 5 . 04 % 31 , 4 1 4 . 22 5 . 4 8 19 , 20 0 . 02 5 . 4 8 40 1 . 17 % 93 0 3 0 0 Co n t r i b u t i o n s 70 0 . (7 0 0 . 00 ) 10 0 . 00 % 18 5 . 94 8 . 4 2 50 0 . 55 1 . 58 ) -4 6 . 39 % 93 0 3 0 6 Sta f f M t g s , C o n f . & S e m i n a r s 8, 4 9 2 . 45 7 . 4 0 ) 7,4 0 0 . (9 . 85 7 . 4 0 ) 13 3 . 21 % 21 3 . 97 7 . 60 0 . (2 3 62 2 . 12 ) 55 . 4 5 % 93 0 3 1 0 Em p l o y e e R e l o c a t i o n 13 9 . 13 9 . 13 9 . 00 % 25 , 66 8 . 25 , 66 8 . 25 , 66 8 . 00 % 93 0 3 4 0 Co m m . & G o v e r n m e n t A f f a i r s 00 % 31 5 . 00 % 93 0 3 5 0 Fe e s , C h g s & C o r p . D u e s 33 5 . 20 2 . 10 0 . 89 8 . 00 ) 72 . 81 % 52 , 21 7 . 30 9 . 10 0 . 79 1 . 00 ) 3. 4 4 % Ge n e r a l & a d m i n i s t r a t i v e 65 0 58 2 . 89 4 93 0 . 63 1 37 2 . 26 3 , 55 7 . 41 . 74 % 12 0 , 84 4 . 65 5 , 03 5 . 89 9 35 3 . (2 4 4 31 7 . 36 ) 54 % 40 3 0 0 0 De p r e c i a t i o n 38 0 03 1 . 40 7 71 8 . 42 4 00 0 . (1 6 , 28 1 . 13 ) 84 % 4, 4 9 3 , 4 8 3 . 65 4 94 7 . 99 7 60 0 . (3 4 2 . 65 2 . 33 ) 86 % 40 5 0 0 0 Am o r t i z . of O t h e r U t i l . P l a n t 25 9 . 4 3 25 9 . 4 3 30 0 . (4 0 . 57 ) 94 % 11 3 . 11 3 . 10 0 . 13 . 03 % 40 6 0 0 0 Am o r t . of U t i l . P l t A c q A d j 11 7 . 04 7 . 20 0 . (1 5 2 . 58 ) 12 . 72 % 13 , 4 1 1 . 5 6 56 9 . 13 , 40 0 . (8 3 0 . 96 ) 20 % De p r e c i a t i o n & a m o r t i z a t i o n 38 5 , 40 8 . 41 3 , 02 5 . 42 9 , 50 0 . (1 6 , 4 7 4 . 28 ) -3 . 84 % 55 8 , 00 8 . 71 8 , 62 9 . 06 2 10 0 . (3 4 3 47 0 . 12 ) -6 . 79 % 40 8 1 2 0 Re a l E s t a t e T a x 62 8 . 16 7 00 0 . 11 1 , 4 0 0 . 55 . 60 0 . 49 . 91 % 25 2 23 8 . 36 4 60 0 . 33 6 , 20 0 . 28 , 4 0 0 . 13 % 40 8 1 3 0 Pa y r o l l T a x e s : F I C A E m p l o y e r 67 0 . 30 , 64 7 . 27 , 60 0 . 04 7 . 11 . 04 % 30 6 . 52 6 . 4 8 31 9 , 55 1 . 33 8 , 30 0 . (1 8 , 74 8 . 35 ) 54 % 40 8 1 3 1 Pa y r o l l T a x e s : S U I E m p l o y e r 14 8 . 11 9 . 12 3 . 4 8 (4 . 25 ) 44 % 76 0 . 4 5 12 2 . 79 2 . 33 0 . 37 % 40 8 1 3 4 Pa y r o l l T a x e s : F U I E m p l o y e r 22 . 12 . (1 2 . 86 ) 10 0 . 00 % 88 4 . 41 1 . 67 1 . (2 6 0 . 33 ) -4 . 59 % 40 8 1 3 9 Pa y r o l l T a x e s 00 % 62 . 18 8 . 18 8 . Ge n e r a l t a x e s 82 , 46 9 . 19 7 , 76 7 . 13 9 , 13 6 . 58 , 63 1 . 42 . 14 % 57 4 47 3 . 69 9 , 87 4 . 68 9 , 96 3 . 91 0 . 59 % To t a l o p e r a t i n g e x p e n s e 1, 4 5 7 99 9 . 78 1 96 9 . 1,4 7 6 91 8 . 30 5 05 0 . 20 . 65 % 16 , 57 5 33 0 . 06 9 52 0 . 18 , 06 5 20 1 . (9 9 5 , 68 0 . 4 3 ) 51 % Op e r a t i n g i n c o m e (6 7 97 9 . 95 ) (4 1 5 , 02 9 . 32 ) (1 8 , 26 4 . 94 ) (3 9 6 , 76 4 . 38 ) 21 7 2 . 27 % 13 , 29 6 48 6 . 12 , 82 5 02 2 . 12 , 50 8 , 01 4 . 31 7 , 00 7 . 4 1 53 % Ot h e r e x p e n s e s & I n c o m e : In t e r e s t e x p e n s e 00 % 00 % Am o r t i z a t i o n - d e b t & p r e m i u m 00 % 00 % 43 0 0 0 0 In t e L o n D e b t t o A s s o c . Co . 31 8 61 7 . 38 3 , 4 5 8 . 35 3 , 60 0 . 29 , 85 8 . 44 % 4,4 9 5 , 84 4 . 49 3 , 90 6 . 24 3 , 20 0 . 25 0 . 70 6 . 91 % In t e r c o m p a n y i n t e r e s t e x p e n s e 31 8 , 61 7 . 38 3 , 45 8 . 35 3 60 0 . 85 8 . 44 % 4,4 9 5 , 84 4 . 49 3 90 6 . 24 3 , 20 0 . 25 0 , 70 6 . 91 % 42 0 0 1 0 AF U D C - De b t 08 7 . 13 ) (5 7 . 61 9 . 4 9 ) (4 0 0 . 00 ) (5 7 21 9 . 4 9 ) 14 3 0 4 . 87 % (1 6 . 60 7 . 4 9 ) (1 0 2 12 8 . 37 ) (2 1 20 0 . 00 ) (8 0 92 8 . 37 ) 38 1 . 74 % 42 0 0 2 0 AF U D C - Eq u i t y (5 , 31 3 . 92 ) (9 9 , 18 1 . 66 ) (6 0 0 . 00 ) (9 8 58 1 . 66 ) 16 4 3 0 . 28 % (2 8 58 7 . 37 ) (1 7 5 80 0 . 30 ) (3 5 , 10 0 . 00 ) (1 4 0 . 70 0 . 30 ) 40 0 . 86 % AF U D C 40 1 . 05 ) (1 5 6 80 1 . 15 ) (1 , 00 0 . 00 ) (1 5 5 , 80 1 . 15 ) 15 5 8 0 . 12 % (4 5 , 19 4 . 86 ) (2 7 7 92 8 . 67 ) (5 6 , 30 0 . 00 ) (2 2 1 62 8 . 67 ) 39 3 . 66 % Div i d e n d i n c o m e 00 % 00 % Pr e f e r r e d s t o c k d i v i d e n d s o f s u b s 00 % 00 % Min o r i t y i n t e r e s t 00 % 00 % 41 5 0 0 0 Re v e n u e s f r o m M & J (3 , 04 3 . 4 1 ) (1 7 2 . 4 8 ) 50 0 . 00 ) 32 7 . 96 . 17 % (6 1 72 6 . 32 ) (4 3 57 5 . 20 ) (5 4 , 00 0 . 00 ) 10 , 4 2 4 . 19 . 31 % 41 6 0 0 0 Co s t s a n d E x p e n . of M & J 73 . 20 0 . (2 0 0 . 00 ) 10 0 . 00 % 92 1 . 66 1 . 12 , 4 0 0 . 26 1 . 58 . 56 % 41 9 0 0 0 In t e r c o . I n t e r . & D i v . I n c (2 9 64 5 . 00 ) (1 8 , 4 9 6 . 00 ) (5 6 , 60 0 . 00 ) 10 4 . 67 . 32 % (4 2 6 64 3 . 00 ) (4 2 2 82 7 . 00 ) (6 7 9 , 20 0 . 00 ) 25 6 37 3 . 37 . 75 % 41 9 0 0 9 In t e r e s t - Ot h e r 54 2 . 2 2 ) 05 2 . 70 ) (3 , 4 0 0 . 00 ) 34 7 . 10 . 21 % 28 7 . 05 ) (2 1 90 3 . 54 ) (2 6 , 4 0 0 . 00 ) 4, 4 9 6 . 4 6 17 . 03 % 42 1 0 0 0 Oth e r I n c o m e 14 . (3 , 20 4 . 62 ) (6 0 0 . 00 ) 60 4 . 62 ) 43 4 . 10 % (1 3 79 2 . 85 ) (4 0 88 7 . 32 ) 20 0 . 00 ) (3 3 68 7 . 32 ) 46 7 . 88 % 42 2 0 0 0 (G a i n s ) L o s s / D i s p o s . of P r o p . (2 9 . 50 4 . 34 ) (2 9 50 4 . 34 ) (1 0 , 75 4 . 00 ) (2 9 50 4 . 34 ) (2 9 , 50 4 . 34 ) 42 6 0 0 0 Mi s c . ln c . D e d u c t i o n s 11 6 , 64 0 . 11 6 , 64 0 . 14 6 , 4 7 8 . 4 8 14 6 , 4 7 8 . 4 8 42 6 5 1 0 Oth e r D e d u c t i o n s 75 . 33 . 30 0 . (2 6 6 . 14 ) 88 . 71 % 04 1 . 21 2 . 00 0 . 78 7 . 88 ) 92 . 93 % Ot h e r i n c o m e (3 4 26 7 . 38 ) 24 3 . (6 4 , 60 0 . 0 0 ) 12 6 84 3 . 19 6 . 35 % (5 0 1 44 1 . 02 ) (3 9 2 , 34 5 . 65 ) (7 5 1 , 4 0 0 . 00 ) 35 9 , 05 4 . -4 7 . 78 % To t a l i n t e r e s t a n d o t h e r e x p e n s e s 27 5 94 8 . 28 8 , 90 0 . 28 8 00 0 . 90 0 . 31 % 94 9 20 8 . 82 3 , 63 1 . 3, 4 3 5 50 0 . 38 8 13 1 . 11 . 30 % In c o m e b e f o r e i n c o m e t a x e s (3 4 3 92 8 . 52 ) (7 0 3 , 92 9 . 89 ) (3 0 6 26 4 . 94 ) (3 9 7 66 4 . 95 ) 12 9 . 84 % 34 7 27 8 . 00 1 39 0 . 4 3 07 2 , 51 4 . (7 1 12 4 . 27 ) 78 % Pa g e 3 o f 4 Re p o r t I D : U W G L W 7 0 1 Bu s i n e s s U n i t : 0 6 0 Pe r i o d E n d i n g : D e c 3 1 , 2 0 0 2 Un i t e d W a t e r I d a h o Ge n e r a l L e d g e r S y s t e m ST A T E M E N T O F I N C O M E Ru n o n 04 1 0 9 1 0 3 at 1 1 : 3 0 A M Ru n U m . ( h h : m m ) : 0 0 : 0 0 Cu r r e n t M o n t h - Pr i o r Va r i a n c e t o P l a n Ye a r Ac t u a l Pl a n Am o u n t Pe r c e n t 40 9 1 0 0 Fe d e r a l I n c o m e T a x 22 2 73 0 . (1 7 7 , 35 9 . 97 ) (1 0 2 90 5 . 00 ) (7 4 45 4 . 97 ) 72 . 35 % 40 9 2 0 0 Sta t e I n c o m e T a x e s 71 7 . (2 , 57 4 . 54 ) (1 2 25 1 . 00 ) 67 6 . 4 6 78 . 99 % 41 0 1 0 0 De l . ln c . Ta x E x p . Fe d . (1 2 79 0 . 00 ) 00 % 41 0 1 5 0 De l . ln c . Ta x E x p . St a t e 52 3 . 00 ) (1 0 21 0 . 78 ) (1 0 , 21 0 . 78 ) 41 0 2 0 0 De l . I n c . Tx , Ot. I n c . & D e d (7 0 08 8 . 00 ) (8 0 , 29 4 . 60 ) (8 0 29 4 . 60 ) 41 2 1 0 0 lT C , D e f . t o F u t u r e P e r i o d s 99 9 . 00 ) (4 , 01 2 . 00 ) 01 2 . 00 ) Pr o v i s i o n f o r i n c o m e t a x e s 14 3 04 8 . (2 7 4 , 45 1 . 89 ) (1 1 5 , 15 6 . 00 ) (1 5 9 , 29 5 . 89 ) 13 8 . 33 ' 1 0 Ne t i n c o m e (4 8 6 97 6 . 70 ) (4 2 9 , 47 8 . 00 ) (1 9 1 10 8 . 94 ) (2 3 8 36 9 . 06 ) 12 4 . 73 % Pr e f e r r e d s t o c k d i v i d e n d 00 ' 1 0 Pr e f e r e n c e s t o c k d i v i d e n d 00 % Ne t i n c o m e a p p l i c a b l e t o c o m m o n s t o c k (4 8 6 . 97 6 . 70 ) (4 2 9 , 4 7 8 . 00 ) (1 9 1 10 8 . 94 ) ($ 2 3 8 , 36 9 . 06 ) 12 4 . 73 % Pa g e 4 0 1 4 Ye a r t o D a t e - Pr i o r Ye a r Ac t u a l Pl a n 19 5 , 57 3 . 06 8 64 9 . 04 8 , 36 5 . 39 1 62 7 . 41 4 00 8 . 36 2 , 90 1 . (1 2 , 79 0 . 00 ) (1 , 52 3 . 00 ) 82 8 . 27 9 , 94 0 . (1 8 , 95 1 . 60 ) (4 0 37 9 . 00 ) (4 1 88 9 . 00 ) 81 2 44 8 . 3, 4 3 5 , 64 4 . 41 1 26 6 . 53 4 83 0 . 4 5 56 5 , 74 5 . 66 1 , 24 8 . 53 4 83 0 . 4 5 56 5 , 74 5 . 66 1 24 8 . Va r i a n c e t o P l a n Am o u n t Pe r c e n t 28 4 . 00 0 . 67 % 10 7 . 00 1 4 . 08 % 00 0 . 00 % 82 8 . (1 8 95 1 . 60 ) (4 1 , 88 9 . 00 ) 37 8 . 71 ' 1 0 (9 5 50 2 . 89 ) 69 % 00 % 00 % ($ 9 5 , 50 2 . 89 ) 69 %