The URL can be used to link to this page

Home My WebLink About20050211Depreciation Workpaper.xlsDFIT net plant allocation Depr incremental COSS Accum Depr Adj PIS in Pro Forma Allocation for COSS Pro Forma 10 months DEPR DeprSumExh United Water Idaho Oct 24, 2004 Plant In Service / Depreciation Schedule/CIAC Amortization JJH 2004 Rate Case Pro Forma CIAC CIAC Pro Forma Plant Account Number Plant Account Description Per Asset Mgt Matrix Less: Plant Held For Future Use GL Account 105000 Per General Ledger Pro Forma- Reclass PHFU to Plant in Service Pro Forma Additions August 1, 2004 through May 31, 2005 Pro Forma Retirements August 1, 2004 through May 31, 2005 Carriage Hill Transaction Impact Pro Forma Utility Plant in Service May 31, 2005 GrossCIAC in Service per UW-AM-PIS Query Related to Related to Gross CIAC per General Ledger Pro Forma Carriage Hill Adjustment Pro Forma CIAC Total Gross Advances per UW-AM-PIS Query Adjustment to AM Report to Tie to General Ledger Correct Asset Management MisCode Gross Advance per General Ledger Carriage Hill Transaction Impact Pro Forma Refunds Pro Forma Advance Total Net Depr. Annual Plant In Service River Intake Plant In Service River Intake Additions Retirements Other Utility Plant 271000.00 CWIP CWIP 271000.00 271000.00 271000 252000.00 252000.00 252000.00 252000.00 252000.00 252000.00 252000.00 Utility Plant Rate Depr. CIAC Amort CIAC Amort 07/31/2004 07/31/2004 05/31/2005 ?7?/?31?/?2004 Transferred to PIS Not Transferred to PIS ?7?/?31?/?2004 ?5?/?31?/?2005 ?7?/?31?/?2004 ?7?/?31?/?2004 ?5?/?31?/?2005 ?5?/?31?/?2005 Up through July 31, 2004 August 1, 2004 to May 31, 2005 PIS CIAC ADV NET 301-10 Organization 116926.00 116926.00 -9878.00 -9878.00 107048.00 -9878.00 -9878.00 -9878.00 9878.00 0.00 -6986.00 -6986.00 -6986.00 -6986.00 100062.00 0.00 0.00 0.00 0.00 12.00 10.00 100062.00 5.87E-04 6538.53 -9878.00 9878.00 0.00 -19756.00 -7.13E-04 -1811.57 303-20 Land & Land Rights, Water Rights - Source of Supply 6256619.00 6256619.00 190589.00 -78171.00 -78171.00 6369037.00 -325405.00 -325405.00 -325405.00 -325405.00 -347574.00 -347574.00 -31680.00 -31680.00 -379254.00 74187.00 10260.00 -294807.00 5748825.00 0.00 0.00 0.00 0.00 5551960.00 0.03 362791.61 112418.00 0.00 84447.00 27971.00 1.01E-03 2564.86 303-30 Land & Land Rights - Water Treatment 889034.00 889034.00 889034.00 0.00 0.00 0.00 0.00 889034.00 0.00 0.00 0.00 0.00 889034.00 5.21E-03 58093.73 0.00 0.00 0.00 0.00 0.00 0.00 303-40 Land & Land Rights - Trans. & Distrib. 411626.00 411626.00 411626.00 0.00 0.00 -50865.00 -50865.00 1419.00 1419.00 -49446.00 6468.00 -42978.00 368648.00 0.00 0.00 0.00 0.00 362180.00 2.12E-03 23666.57 0.00 0.00 6468.00 -6468.00 -2.33E-04 -593.10 303-50 Land & Land Rights - General Plant 213383.00 213383.00 213383.00 0.00 0.00 0.00 0.00 213383.00 0.00 0.00 0.00 0.00 213383.00 1.25E-03 13943.47 0.00 0.00 0.00 0.00 0.00 0.00 304-20 Structures and Improvements - Source of Supply 4319530.00 -659755.00 -659755.00 3659775.00 659755.00 684073.00 -6800.00 -6800.00 -36314.00 -36314.00 4960489.00 -263428.00 -263428.00 -263428.00 -263428.00 -85383.00 -85383.00 -40097.00 -40097.00 -125480.00 33134.00 11660.00 -80686.00 4616375.00 0.02 1.00 600.00 12.00 92327.50 -5268.56 -4390.47 3930622.00 0.02 256845.63 640959.00 0.00 44794.00 596165.00 0.02 54666.69 304-30 Structures and Improvements - Water Treatment 8002050.00 8002050.00 5462862.00 13464912.00 0.00 0.00 0.00 0.00 13464912.00 0.02 269298.24 0.00 0.00 8002050.00 0.05 522892.20 5462862.00 0.00 0.00 5462862.00 0.20 500929.43 304-40 Structures and Improvements - Trans. & Distrib. 35388.00 35388.00 8575.00 -3000.00 -3000.00 40963.00 0.00 0.00 0.00 0.00 40963.00 0.02 819.26 0.00 0.00 35388.00 2.08E-04 2312.42 5575.00 0.00 0.00 5575.00 2.01E-04 511.21 304-50 Structures and Improvements - General Plant 3193688.00 3193688.00 94158.00 -12500.00 -12500.00 3275346.00 0.00 0.00 0.00 0.00 3275346.00 0.03 81883.65 0.00 0.00 3193688.00 0.02 208690.84 81658.00 0.00 0.00 81658.00 2.95E-03 7487.81 305-20 Collecting & Impounding Reservoirs - Source of Supply 83217.00 83217.00 83217.00 -21950.00 -21950.00 -21950.00 -21950.00 -521273.00 -521273.00 521273.00 248791.00 272482.00 0.00 0.00 0.00 61267.00 0.02 1225.34 -439.00 -365.83 61267.00 3.59E-04 4003.48 0.00 0.00 0.00 0.00 0.00 0.00 306-20 Lake, River & Other Intakes 1272275.00 -736742.00 -736742.00 535533.00 736742.00 1272275.00 -68216.00 -68216.00 -68216.00 -68216.00 0.00 0.00 1204059.00 0.02 24081.18 -1364.32 -1136.93 1204059.00 7.06E-03 78678.97 0.00 0.00 0.00 0.00 0.00 0.00 307-20 Wells & Springs 9205941.00 9205941.00 241011.00 -152319.00 -152319.00 9294633.00 -1397310.00 -1397310.00 -1397310.00 -1397310.00 -369145.00 -369145.00 -214057.00 -214057.00 -583202.00 142743.00 14510.00 -425949.00 7471374.00 0.03 213681.30 -39963.07 -33302.56 7225429.00 0.04 472144.07 88692.00 0.00 157253.00 -68561.00 -2.47E-03 -6286.86 308-20 Infiltration Galleries & Tunnels 34652.00 34652.00 34652.00 0.00 0.00 0.00 0.00 34652.00 0.02 693.04 0.00 0.00 34652.00 2.03E-04 2264.33 0.00 0.00 0.00 0.00 0.00 0.00 309-20 Supply Mains 592825.00 592825.00 1620842.00 2213667.00 -9391.00 -9391.00 -9391.00 -9391.00 -374273.00 -374273.00 -4622.00 -4622.00 -378895.00 14600.00 -364295.00 1839981.00 0.02 36799.62 -187.82 -156.52 204539.00 1.20E-03 13365.56 1620842.00 0.00 14600.00 1606242.00 0.06 147287.98 310-20 Power Generation Equipment 381125.00 381125.00 93408.00 474533.00 0.00 0.00 0.00 0.00 474533.00 0.05 23726.65 0.00 0.00 381125.00 2.24E-03 24904.53 93408.00 0.00 0.00 93408.00 3.37E-03 8565.26 311-20 Power Electric Pumping Equipment - Source of Supply 10246641.00 10246641.00 1713043.00 -87040.00 -87040.00 -80584.00 -80584.00 11792060.00 -1814218.00 -1814218.00 -1814218.00 -1814218.00 -528616.00 -528616.00 -75327.00 -75327.00 -603943.00 75844.00 29110.00 -498989.00 9478853.00 0.05 473942.65 -90710.90 -75592.42 7828480.00 0.05 511550.31 1545419.00 0.00 104954.00 1440465.00 0.05 132086.68 311-20 Power Diesel Pumping Equipment - Source of Supply 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 311-30 Power Pumping Equipment - Water Treatment 357998.00 357998.00 5185627.00 5543625.00 0.00 0.00 0.00 0.00 5543625.00 0.05 277181.25 0.00 0.00 357998.00 2.10E-03 23393.30 5185627.00 0.00 0.00 5185627.00 0.19 475507.74 311-40 Power Pumping Equipment - Trans. & Distrib. 961390.00 961390.00 13848.00 -19270.00 -19270.00 955968.00 0.00 0.00 -129574.00 -129574.00 -129574.00 -129574.00 826394.00 0.05 41319.70 0.00 0.00 831816.00 4.88E-03 54354.83 -5422.00 0.00 0.00 -5422.00 -1.96E-04 -497.18 320-30 Water Treatment Equipment 13978190.00 13978190.00 8426386.00 -89457.00 -89457.00 22315119.00 -36860.00 -36860.00 -36860.00 -36860.00 -3384.00 -3384.00 -3384.00 -3384.00 22274875.00 0.05 1113743.75 -1843.00 -1535.83 13937946.00 0.08 910772.02 8336929.00 0.00 0.00 8336929.00 0.30 764473.47 320-30 Water Treatment Equipment - Membranes 0.00 0.00 500000.00 500000.00 0.00 0.00 0.00 0.00 0.00 500000.00 0.14 70000.00 0.00 0.00 0.00 0.00 0.00 500000.00 0.00 0.00 500000.00 0.02 45848.63 330-40 Distribution Reservoirs & Standpipes 8848528.00 8848528.00 226967.00 9075495.00 -1163794.00 -1163794.00 -1163794.00 -1163794.00 -653720.00 -653720.00 8253.00 -337198.00 -337198.00 -982665.00 127851.00 -854814.00 7056887.00 0.02 141137.74 -23275.88 -19396.57 6702069.00 0.04 437945.23 226967.00 0.00 127851.00 99116.00 3.58E-03 9088.66 331-10 Trans. & Distrib. Mains & Accessories - Intangible 145.00 145.00 145.00 0.00 0.00 0.00 0.00 145.00 0.02 2.90 0.00 0.00 145.00 8.50E-07 9.48 0.00 0.00 0.00 0.00 0.00 0.00 331-20 Trans. & Distrib. Mains & Accessories - SOS 144.00 144.00 144.00 0.00 0.00 0.00 0.00 144.00 0.02 2.88 0.00 0.00 144.00 8.44E-07 9.41 0.00 0.00 0.00 0.00 0.00 0.00 331-40 Trans. & Distrib. Mains & Accessories 100756125.00 -1159161.00 -1159161.00 99596964.00 1159161.00 1159161.00 2756958.00 -68631.00 -68631.00 -128055.00 -128055.00 103316397.00 -39389724.00 -39389724.00 -854087.00 -140988.00 1041001.00 39634.00 367536.00 -40243811.00 128055.00 128055.00 -40115756.00 -3137124.00 -3137124.00 10327.00 -15585.00 -16564.00 979.00 -3142382.00 121246.00 -3021136.00 60179505.00 0.02 1203590.10 -802315.12 -668595.93 57369932.00 0.34 3748825.62 2560272.00 128055.00 121246.00 2310971.00 0.08 211909.69 333-40 Services 36824786.00 36824786.00 658231.00 96538.00 383901.00 177792.00 -115000.00 -115000.00 -28743.00 -28743.00 37339274.00 -6243549.00 -6243549.00 -38276.00 -9981.00 45811.00 74106.00 -6281825.00 28742.00 28742.00 -6253083.00 -606560.00 -606560.00 3820.00 -602740.00 39090.00 -563650.00 30522541.00 0.03 763063.53 -156327.08 -130272.56 29940221.00 0.18 1956437.17 514488.00 28742.00 39090.00 446656.00 0.02 40957.13 334-40 Meters and Meter Installations 11575448.00 11575448.00 98173.00 12562.00 85611.00 -115000.00 -115000.00 -3000.00 -3000.00 11555621.00 -191517.00 -191517.00 -191517.00 -191517.00 0.00 0.00 11364104.00 0.03 284102.60 -4787.93 -3989.94 11383931.00 0.07 743880.47 -19827.00 0.00 0.00 -19827.00 -7.15E-04 -1818.08 335-40 Hydrants 1078405.00 1078405.00 -10763.00 -10763.00 1067642.00 -558492.00 -558492.00 -15277.00 -15277.00 -573769.00 10763.00 10763.00 -563006.00 -6986.00 -6986.00 -6986.00 -6986.00 497650.00 0.03 12441.25 -14075.15 -11729.29 497650.00 2.92E-03 32518.83 -10763.00 10763.00 0.00 -21526.00 -7.77E-04 -1973.88 336-40 Backflow Prevention Devices 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 339-10 Other Plant & Misc. Equipment - Intangible 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 339-20 Other Plant & Misc. Equipment - Source of Supply 37157.00 37157.00 8637.00 45794.00 0.00 0.00 0.00 0.00 45794.00 0.02 915.88 0.00 0.00 37157.00 2.18E-04 2428.02 8637.00 0.00 0.00 8637.00 3.12E-04 791.99 339-30 Other Plant & Misc. Equipment - Water Treatment 43525.00 43525.00 43525.00 0.00 0.00 0.00 0.00 43525.00 0.02 870.50 0.00 0.00 43525.00 2.55E-04 2844.13 0.00 0.00 0.00 0.00 0.00 0.00 339-40 Other Plant & Misc. Equipment - Trans. & Distrib. 88441.00 88441.00 88441.00 0.00 0.00 0.00 0.00 88441.00 0.02 1768.82 0.00 0.00 88441.00 5.19E-04 5779.16 0.00 0.00 0.00 0.00 0.00 0.00 339-50 Other Plant & Misc. Equipment - General Plant 15798.00 15798.00 15798.00 0.00 0.00 0.00 0.00 15798.00 0.02 315.96 0.00 0.00 15798.00 9.26E-05 1032.32 0.00 0.00 0.00 0.00 0.00 0.00 340-50 Office Furniture and Equipment 684579.00 684579.00 14000.00 -1134.00 -1134.00 697445.00 -1131.00 -1131.00 -1131.00 -1131.00 0.00 0.00 696314.00 0.07 46444.14 -75.44 -62.86 683448.00 4.01E-03 44659.76 12866.00 0.00 0.00 12866.00 4.64E-04 1179.78 340-50 AM / FM System - Mapping 552910.00 552910.00 552910.00 0.00 0.00 0.00 0.00 552910.00 0.10 55291.00 0.00 0.00 552910.00 3.24E-03 36129.78 0.00 0.00 0.00 0.00 0.00 0.00 340-5A Computer Hardware & Software 1723563.00 627978.00 1095585.00 1723563.00 236965.00 -167750.00 -167750.00 1792778.00 0.00 0.00 0.00 0.00 1792778.00 0.20 358555.60 0.00 0.00 1723563.00 0.01 112625.85 69215.00 0.00 0.00 69215.00 2.50E-03 6346.83 340-5A IFMS / WAN / PeopleSoft 2870105.00 2870105.00 1197379.00 4067484.00 0.00 0.00 0.00 0.00 4067484.00 0.10 406748.40 0.00 0.00 2870105.00 0.02 187546.38 1197379.00 0.00 0.00 1197379.00 0.04 109796.36 340-5A Customer Information System 1795069.00 1795069.00 1795069.00 0.00 0.00 0.00 0.00 1795069.00 0.10 179506.90 0.00 0.00 1795069.00 0.01 117298.39 0.00 0.00 0.00 0.00 0.00 0.00 341-50 Transportation Equipment 134111.00 134111.00 2000.00 136111.00 0.00 0.00 0.00 0.00 136111.00 0.11 15639.15 0.00 0.00 134111.00 7.86E-04 8763.45 2000.00 0.00 0.00 2000.00 7.22E-05 183.39 342-50 Stores Equipment 24448.00 24448.00 24448.00 0.00 0.00 0.00 0.00 24448.00 0.07 1630.68 0.00 0.00 24448.00 1.43E-04 1597.55 0.00 0.00 0.00 0.00 0.00 0.00 343-50 Tools, Shop and Garage Equipment 455945.00 455945.00 8000.00 463945.00 0.00 0.00 0.00 0.00 463945.00 0.07 30945.13 0.00 0.00 455945.00 2.67E-03 29793.63 8000.00 0.00 0.00 8000.00 2.89E-04 733.58 343-50 Confined Space Monitor, Generator, Trench Shield 62533.00 62533.00 62533.00 0.00 0.00 0.00 0.00 62533.00 0.15 9067.28 0.00 0.00 62533.00 3.67E-04 4086.21 0.00 0.00 0.00 0.00 0.00 0.00 344-50 Laboratory Equipment 116643.00 116643.00 116643.00 -16729.00 -16729.00 -16729.00 -16729.00 0.00 0.00 99914.00 0.07 6664.26 -1115.82 -929.85 99914.00 5.86E-04 6528.86 0.00 0.00 0.00 0.00 0.00 0.00 345-50 Power Operated Equipment 58817.00 58817.00 58817.00 0.00 0.00 0.00 0.00 58817.00 0.00 0.00 0.00 0.00 58817.00 3.45E-04 3843.38 0.00 0.00 0.00 0.00 0.00 0.00 345-50 Power Operated Equipment 62882.00 62882.00 21300.00 -14910.00 -14910.00 69272.00 0.00 0.00 0.00 0.00 69272.00 0.15 10044.44 0.00 0.00 62882.00 3.69E-04 4109.01 6390.00 0.00 0.00 6390.00 2.31E-04 585.95 346-50 Communications Equipment 1300447.00 1300447.00 12653.00 -6600.00 -6600.00 -7518.00 -7518.00 1298982.00 0.00 0.00 -33587.00 -33587.00 -4897.00 -4897.00 -38916.00 -38916.00 -77400.00 4998.00 1279.00 1280.00 1.00 -71123.00 1227859.00 0.07 81898.20 0.00 0.00 1223047.00 7.17E-03 79919.74 -1465.00 0.00 6277.00 -7742.00 -2.79E-04 -709.92 347-50 Miscellaneous Equipment 107621.00 107621.00 107621.00 0.00 0.00 0.00 0.00 107621.00 0.07 7178.32 0.00 0.00 107621.00 6.31E-04 7032.47 0.00 0.00 0.00 0.00 0.00 0.00 348-50 Other Tangible Property 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.02 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 348-50 Master Plan 268381.00 268381.00 367617.00 635998.00 0.00 0.00 0.00 0.00 635998.00 0.10 63599.80 0.00 0.00 268381.00 1.57E-03 17537.30 367617.00 0.00 0.00 367617.00 0.01 33709.47 Related To CWIP 0.00 0.00 0.00 0.00 0.00 Rounding 2.00 2.00 -544626.00 -544626.00 0.00 0.00 0.00 N/A 0.00 TOTAL 230039056.00 -2555658.00 0.00 227483398.00 2555658.00 29843302.00 -707092.00 -535345.00 258639919.00 -51511592.00 -907640.00 -544626.00 -52419232.00 177438.00 -52241794.00 -6725476.00 -346861.00 0.00 -7072337.00 330906.00 376074.00 -6365357.00 200032768.00 6402148.60 -1141749.08 -951457.56 170547485.00 1.00 11144388.00 28600865.00 177438.00 706980.00 27716447.00 1.00 2541522.00 11144388.00 2541522.00 Less: Depreciation reported in Transportation Exhibit ($15,639.15) -1.00 6386509.44 United Water Idaho Oct 24, 2004 Plant In Service / Depreciation Schedule/CIAC Amortization JJH 2004 Rate Case Pro Forma CIAC CIAC Pro Forma Plant Account Number Plant Account Description Per Asset Mgt Matrix Less: Plant Held For Future Use GL Account 105000 Per General Ledger Pro Forma- Reclass PHFU to Plant in Service Pro Forma Additions August 1, 2004 through May 31, 2005 Pro Forma Retirements August 1, 2004 through May 31, 2005 Carriage Hill Transaction Impact Pro Forma Utility Plant in Service May 31, 2005 GrossCIAC in Service per UW-AM-PIS Query Related to Related to Gross CIAC per General Ledger Pro Forma Carriage Hill Adjustment Pro Forma CIAC Total Gross Advances per UW-AM-PIS Query Adjustment to AM Report to Tie to General Ledger Correct Asset Management MisCode Gross Advance per General Ledger Carriage Hill Transaction Impact Pro Forma Refunds Pro Forma Advance Total Net Depr. Annual 12 Months 10 months Plant In Service River Intake Plant In Service River Intake Additions Retirements Other Utility Plant 271000.00 CWIP CWIP 271000.00 271000.00 271000 252000.00 252000.00 252000.00 252000.00 252000.00 252000.00 252000.00 Utility Plant Rate Depr. CIAC Amort CIAC Amort 07/31/2004 07/31/2004 05/31/2005 ?7?/?31?/?2004 Transferred to PIS Not Transferred to PIS ?7?/?31?/?2004 ?5?/?31?/?2005 ?7?/?31?/?2004 ?7?/?31?/?2004 ?5?/?31?/?2005 ?5?/?31?/?2005 301-10 Organization 116926.00 116926.00 -9878.00 -9878.00 107048.00 -9878.00 -9878.00 -9878.00 9878.00 0.00 -6986.00 -6986.00 -6986.00 -6986.00 100062.00 0.00 0.00 0.00 0.00 12.00 10.00 303-20 Land & Land Rights, Water Rights - Source of Supply 6256619.00 6256619.00 190589.00 -78171.00 -78171.00 6369037.00 -325405.00 -325405.00 -325405.00 -325405.00 -347574.00 -347574.00 -31680.00 -31680.00 -379254.00 74187.00 10260.00 -294807.00 5748825.00 0.00 0.00 0.00 0.00 303-30 Land & Land Rights - Water Treatment 889034.00 889034.00 889034.00 0.00 0.00 0.00 0.00 889034.00 0.00 0.00 0.00 0.00 303-40 Land & Land Rights - Trans. & Distrib. 411626.00 411626.00 411626.00 0.00 0.00 -50865.00 -50865.00 1419.00 1419.00 -49446.00 6468.00 -42978.00 368648.00 0.00 0.00 0.00 0.00 303-50 Land & Land Rights - General Plant 213383.00 213383.00 213383.00 0.00 0.00 0.00 0.00 213383.00 0.00 0.00 0.00 0.00 304-20 Structures and Improvements - Source of Supply 4319530.00 -659755.00 -659755.00 3659775.00 659755.00 684073.00 -6800.00 -6800.00 -36314.00 -36314.00 4960489.00 -263428.00 -263428.00 -263428.00 -263428.00 -85383.00 -85383.00 -40097.00 -40097.00 -125480.00 33134.00 11660.00 -80686.00 4616375.00 0.02 1.00 600.00 12.00 92327.50 -5268.56 -4390.47 304-30 Structures and Improvements - Water Treatment 8002050.00 8002050.00 5462862.00 13464912.00 0.00 0.00 0.00 0.00 13464912.00 0.02 269298.24 0.00 0.00 304-40 Structures and Improvements - Trans. & Distrib. 35388.00 35388.00 8575.00 -3000.00 -3000.00 40963.00 0.00 0.00 0.00 0.00 40963.00 0.02 819.26 0.00 0.00 304-50 Structures and Improvements - General Plant 3193688.00 3193688.00 94158.00 -12500.00 -12500.00 3275346.00 0.00 0.00 0.00 0.00 3275346.00 0.03 81883.65 0.00 0.00 305-20 Collecting & Impounding Reservoirs - Source of Supply 83217.00 83217.00 83217.00 -21950.00 -21950.00 -21950.00 -21950.00 -521273.00 -521273.00 521273.00 248791.00 272482.00 0.00 0.00 0.00 61267.00 0.02 1225.34 -439.00 -365.83 306-20 Lake, River & Other Intakes 1272275.00 -736742.00 -736742.00 535533.00 736742.00 1272275.00 -68216.00 -68216.00 -68216.00 -68216.00 0.00 0.00 1204059.00 0.02 24081.18 -1364.32 -1136.93 307-20 Wells & Springs 9205941.00 9205941.00 241011.00 -152319.00 -152319.00 9294633.00 -1397310.00 -1397310.00 -1397310.00 -1397310.00 -369145.00 -369145.00 -214057.00 -214057.00 -583202.00 142743.00 14510.00 -425949.00 7471374.00 0.03 213681.30 -39963.07 -33302.56 308-20 Infiltration Galleries & Tunnels 34652.00 34652.00 34652.00 0.00 0.00 0.00 0.00 34652.00 0.02 693.04 0.00 0.00 309-20 Supply Mains 592825.00 592825.00 1620842.00 2213667.00 -9391.00 -9391.00 -9391.00 -9391.00 -374273.00 -374273.00 -4622.00 -4622.00 -378895.00 14600.00 -364295.00 1839981.00 0.02 36799.62 -187.82 -156.52 310-20 Power Generation Equipment 381125.00 381125.00 93408.00 474533.00 0.00 0.00 0.00 0.00 474533.00 0.05 23726.65 0.00 0.00 311-20 Power Electric Pumping Equipment - Source of Supply 10246641.00 10246641.00 1713043.00 -87040.00 -87040.00 -80584.00 -80584.00 11792060.00 -1814218.00 -1814218.00 -1814218.00 -1814218.00 -528616.00 -528616.00 -75327.00 -75327.00 -603943.00 75844.00 29110.00 -498989.00 9478853.00 0.05 473942.65 -90710.90 -75592.42 311-20 Power Diesel Pumping Equipment - Source of Supply 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 311-30 Power Pumping Equipment - Water Treatment 357998.00 357998.00 5185627.00 5543625.00 0.00 0.00 0.00 0.00 5543625.00 0.05 277181.25 0.00 0.00 311-40 Power Pumping Equipment - Trans. & Distrib. 961390.00 961390.00 13848.00 -19270.00 -19270.00 955968.00 0.00 0.00 -129574.00 -129574.00 -129574.00 -129574.00 826394.00 0.05 41319.70 0.00 0.00 320-30 Water Treatment Equipment 13978190.00 13978190.00 8426386.00 -89457.00 -89457.00 22315119.00 -36860.00 -36860.00 -36860.00 -36860.00 -3384.00 -3384.00 -3384.00 -3384.00 22274875.00 0.05 1113743.75 -1843.00 -1535.83 320-30 Water Treatment Equipment - Membranes 0.00 0.00 500000.00 500000.00 0.00 0.00 0.00 0.00 0.00 500000.00 0.14 70000.00 0.00 0.00 330-40 Distribution Reservoirs & Standpipes 8848528.00 8848528.00 226967.00 9075495.00 -1163794.00 -1163794.00 -1163794.00 -1163794.00 -653720.00 -653720.00 8253.00 -337198.00 -337198.00 -982665.00 127851.00 -854814.00 7056887.00 0.02 141137.74 -23275.88 -19396.57 331-10 Trans. & Distrib. Mains & Accessories - Intangible 145.00 145.00 145.00 0.00 0.00 0.00 0.00 145.00 0.02 2.90 0.00 0.00 331-20 Trans. & Distrib. Mains & Accessories - SOS 144.00 144.00 144.00 0.00 0.00 0.00 0.00 144.00 0.02 2.88 0.00 0.00 331-40 Trans. & Distrib. Mains & Accessories 100756125.00 -1159161.00 -1159161.00 99596964.00 1159161.00 1159161.00 2756958.00 -68631.00 -68631.00 -128055.00 -128055.00 103316397.00 -39389724.00 -39389724.00 -854087.00 -140988.00 1041001.00 39634.00 367536.00 -40243811.00 128055.00 128055.00 -40115756.00 -3137124.00 -3137124.00 10327.00 -15585.00 -16564.00 979.00 -3142382.00 121246.00 -3021136.00 60179505.00 0.02 1203590.10 -802315.12 -668595.93 333-40 Services 36824786.00 36824786.00 658231.00 96538.00 383901.00 177792.00 -115000.00 -115000.00 -28743.00 -28743.00 37339274.00 -6243549.00 -6243549.00 -38276.00 -9981.00 45811.00 74106.00 -6281825.00 28742.00 28742.00 -6253083.00 -606560.00 -606560.00 3820.00 -602740.00 39090.00 -563650.00 30522541.00 0.03 763063.53 -156327.08 -130272.56 334-40 Meters and Meter Installations 11575448.00 11575448.00 98173.00 12562.00 85611.00 -115000.00 -115000.00 -3000.00 -3000.00 11555621.00 -191517.00 -191517.00 -191517.00 -191517.00 0.00 0.00 11364104.00 0.03 284102.60 -4787.93 -3989.94 335-40 Hydrants 1078405.00 1078405.00 -10763.00 -10763.00 1067642.00 -558492.00 -558492.00 -15277.00 -15277.00 -573769.00 10763.00 10763.00 -563006.00 -6986.00 -6986.00 -6986.00 -6986.00 497650.00 0.03 12441.25 -14075.15 -11729.29 336-40 Backflow Prevention Devices 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 339-10 Other Plant & Misc. Equipment - Intangible 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 339-20 Other Plant & Misc. Equipment - Source of Supply 37157.00 37157.00 8637.00 45794.00 0.00 0.00 0.00 0.00 45794.00 0.02 915.88 0.00 0.00 339-30 Other Plant & Misc. Equipment - Water Treatment 43525.00 43525.00 43525.00 0.00 0.00 0.00 0.00 43525.00 0.02 870.50 0.00 0.00 339-40 Other Plant & Misc. Equipment - Trans. & Distrib. 88441.00 88441.00 88441.00 0.00 0.00 0.00 0.00 88441.00 0.02 1768.82 0.00 0.00 339-50 Other Plant & Misc. Equipment - General Plant 15798.00 15798.00 15798.00 0.00 0.00 0.00 0.00 15798.00 0.02 315.96 0.00 0.00 340-50 Office Furniture and Equipment 684579.00 684579.00 14000.00 -1134.00 -1134.00 697445.00 -1131.00 -1131.00 -1131.00 -1131.00 0.00 0.00 696314.00 0.07 46444.14 -75.44 -62.86 340-50 AM / FM System - Mapping 552910.00 552910.00 552910.00 0.00 0.00 0.00 0.00 552910.00 0.10 55291.00 0.00 0.00 340-5A Computer Hardware & Software 1723563.00 627978.00 1095585.00 1723563.00 236965.00 -167750.00 -167750.00 1792778.00 0.00 0.00 0.00 0.00 1792778.00 0.20 358555.60 0.00 0.00 340-5A IFMS / WAN / PeopleSoft 2870105.00 2870105.00 1197379.00 4067484.00 0.00 0.00 0.00 0.00 4067484.00 0.10 406748.40 0.00 0.00 340-5A Customer Information System 1795069.00 1795069.00 1795069.00 0.00 0.00 0.00 0.00 1795069.00 0.10 179506.90 0.00 0.00 341-50 Transportation Equipment 134111.00 134111.00 2000.00 136111.00 0.00 0.00 0.00 0.00 136111.00 0.11 15639.15 0.00 0.00 342-50 Stores Equipment 24448.00 24448.00 24448.00 0.00 0.00 0.00 0.00 24448.00 0.07 1630.68 0.00 0.00 343-50 Tools, Shop and Garage Equipment 455945.00 455945.00 8000.00 463945.00 0.00 0.00 0.00 0.00 463945.00 0.07 30945.13 0.00 0.00 343-50 Confined Space Monitor, Generator, Trench Shield 62533.00 62533.00 62533.00 0.00 0.00 0.00 0.00 62533.00 0.15 9067.28 0.00 0.00 344-50 Laboratory Equipment 116643.00 116643.00 116643.00 -16729.00 -16729.00 -16729.00 -16729.00 0.00 0.00 99914.00 0.07 6664.26 -1115.82 -929.85 345-50 Power Operated Equipment 58817.00 58817.00 58817.00 0.00 0.00 0.00 0.00 58817.00 0.00 0.00 0.00 0.00 345-50 Power Operated Equipment 62882.00 62882.00 21300.00 -14910.00 -14910.00 69272.00 0.00 0.00 0.00 0.00 69272.00 0.15 10044.44 0.00 0.00 346-50 Communications Equipment 1300447.00 1300447.00 12653.00 -6600.00 -6600.00 -7518.00 -7518.00 1298982.00 0.00 0.00 -33587.00 -33587.00 -4897.00 -4897.00 -38916.00 -38916.00 -77400.00 4998.00 1279.00 1280.00 1.00 -71123.00 1227859.00 0.07 81898.20 0.00 0.00 347-50 Miscellaneous Equipment 107621.00 107621.00 107621.00 0.00 0.00 0.00 0.00 107621.00 0.07 7178.32 0.00 0.00 348-50 Other Tangible Property 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.02 0.00 0.00 0.00 348-50 Master Plan 268381.00 268381.00 367617.00 635998.00 0.00 0.00 0.00 0.00 635998.00 0.10 63599.80 0.00 0.00 Related To CWIP 0.00 0.00 0.00 0.00 Rounding 2.00 2.00 -544626.00 -544626.00 -544626.00 -544626.00 0.00 0.00 N/A 0.00 TOTAL 230039056.00 -2555658.00 0.00 227483398.00 2555658.00 29843302.00 -707092.00 -535345.00 258639919.00 -51511592.00 -907640.00 -544626.00 -52963858.00 177438.00 -52786420.00 -6725476.00 -346861.00 0.00 -7072337.00 330906.00 376074.00 -6365357.00 200032768.00 6402148.60 -1141749.08 -951457.56 PA Desc PIS CIAC ADV Net Rates Exp No. Less: Depreciation reported in Transportation Exhibit ($15,639.15) -1.00 301-10 Organization -9878.00 9878.00 0.00 0.00 0.00 0.00 1.00 303-20 Land & Land Rights, Water Rights - Source of Supply 112418.00 0.00 84447.00 196865.00 0.00 0.00 1.00 6386509.44 303-30 Land & Land Rights - Water Treatment 0.00 0.00 0.00 0.00 0.00 0.00 1.00 1 Total 0.00 9.00 3.00 9.00 303-40 Land & Land Rights - Trans. & Distrib. 0.00 0.00 6468.00 6468.00 0.00 0.00 2.00 303-50 Land & Land Rights - General Plant 0.00 0.00 0.00 0.00 0.00 0.00 2.00 304-20 Structures and Improvements - Source of Supply 640959.00 0.00 44794.00 685753.00 0.02 1.00 600.00 12.00 13715.06 2.00 304-30 Structures and Improvements - Water Treatment 5462862.00 0.00 0.00 5462862.00 0.02 109257.24 2.00 304-40 Structures and Improvements - Trans. & Distrib. 5575.00 0.00 0.00 5575.00 0.02 111.50 2.00 304-50 Structures and Improvements - General Plant 81658.00 0.00 0.00 81658.00 0.03 2041.45 2.00 305-20 Collecting & Impounding Reservoirs - Source of Supply 0.00 0.00 0.00 0.00 0.02 0.00 2.00 306-20 Lake, River & Other Intakes 0.00 0.00 0.00 0.00 0.02 0.00 2.00 307-20 Wells & Springs 88692.00 0.00 157253.00 245945.00 0.03 7034.03 2.00 308-20 Infiltration Galleries & Tunnels 0.00 0.00 0.00 0.00 0.02 0.00 2.00 309-20 Supply Mains 1620842.00 0.00 14600.00 1635442.00 0.02 32708.84 2.00 310-20 Power Generation Equipment 93408.00 0.00 0.00 93408.00 0.05 4670.40 2.00 2 Total 169538.52 9.00 24.00 9.00 311-20 Power Electric Pumping Equipment - Source of Supply 1545419.00 0.00 104954.00 1650373.00 0.05 82518.65 4.00 311-20 Power Diesel Pumping Equipment - Source of Supply 0.00 0.00 0.00 0.00 0.00 0.00 4.00 311-30 Power Pumping Equipment - Water Treatment 5185627.00 0.00 0.00 5185627.00 0.05 259281.35 4.00 311-40 Power Pumping Equipment - Trans. & Distrib. -5422.00 0.00 0.00 -5422.00 0.05 -271.10 4.00 320-30 Water Treatment Equipment 8336929.00 0.00 0.00 8336929.00 0.05 416846.45 4.00 320-30 Water Treatment Equipment - Membranes 500000.00 0.00 0.00 500000.00 0.14 70000.00 4.00 4 Total 828375.35 9.00 24.00 9.00 330-40 Distribution Reservoirs & Standpipes 226967.00 0.00 127851.00 354818.00 0.02 7096.36 5.00 331-10 Trans. & Distrib. Mains & Accessories - Intangible 0.00 0.00 0.00 0.00 0.02 0.00 5.00 331-20 Trans. & Distrib. Mains & Accessories - SOS 0.00 0.00 0.00 0.00 0.02 0.00 5.00 331-40 Trans. & Distrib. Mains & Accessories 2560272.00 -726032.00 121246.00 1955486.00 0.02 39109.72 5.00 333-40 Services 514488.00 -9534.00 39090.00 544044.00 0.03 13601.10 5.00 334-40 Meters and Meter Installations -19827.00 0.00 0.00 -19827.00 0.03 -495.68 5.00 5 Total 59311.50 9.00 30.00 9.00 335-40 Hydrants -10763.00 -4514.00 0.00 -15277.00 0.03 -381.93 6.00 336-40 Backflow Prevention Devices 0.00 0.00 0.00 0.00 0.00 0.00 6.00 339-10 Other Plant & Misc. Equipment - Intangible 0.00 0.00 0.00 0.00 0.00 0.00 6.00 339-20 Other Plant & Misc. Equipment - Source of Supply 8637.00 0.00 0.00 8637.00 0.02 172.74 6.00 6 Total -209.19 9.00 24.00 9.00 339-30 Other Plant & Misc. Equipment - Water Treatment 0.00 0.00 0.00 0.00 0.02 0.00 7.00 7 Total 0.00 9.00 7.00 9.00 339-40 Other Plant & Misc. Equipment - Trans. & Distrib. 0.00 0.00 0.00 0.00 0.02 0.00 8.00 339-50 Other Plant & Misc. Equipment - General Plant 0.00 0.00 0.00 0.00 0.02 0.00 8.00 340-50 Office Furniture and Equipment 12866.00 0.00 0.00 12866.00 0.07 858.16 8.00 340-50 AM / FM System - Mapping 0.00 0.00 0.00 0.00 0.10 0.00 8.00 340-5A Computer Hardware & Software 69215.00 0.00 0.00 69215.00 0.20 13843.00 8.00 340-5A IFMS / WAN / PeopleSoft 1197379.00 0.00 0.00 1197379.00 0.10 119737.90 8.00 340-5A Customer Information System 0.00 0.00 0.00 0.00 0.10 0.00 8.00 341-50 Transportation Equipment 2000.00 0.00 0.00 2000.00 0.11 229.80 8.00 342-50 Stores Equipment 0.00 0.00 0.00 0.00 0.07 0.00 8.00 343-50 Tools, Shop and Garage Equipment 8000.00 0.00 0.00 8000.00 0.07 533.60 8.00 343-50 Confined Space Monitor, Generator, Trench Shield 0.00 0.00 0.00 0.00 0.15 0.00 8.00 344-50 Laboratory Equipment 0.00 0.00 0.00 0.00 0.07 0.00 8.00 345-50 Power Operated Equipment 0.00 0.00 0.00 0.00 0.00 0.00 8.00 345-50 Power Operated Equipment 6390.00 0.00 0.00 6390.00 0.15 926.55 8.00 346-50 Communications Equipment -1465.00 0.00 6277.00 4812.00 0.07 320.96 8.00 347-50 Miscellaneous Equipment 0.00 0.00 0.00 0.00 0.07 0.00 8.00 348-50 Other Tangible Property 0.00 0.00 0.00 0.00 0.02 0.00 8.00 348-50 Master Plan 367617.00 0.00 0.00 367617.00 0.10 36761.70 8.00 8 Total 173211.67 9.00 144.00 9.00 Grand Total 1230227.86 9.00 256.00 9.00 Related To CWIP 0.00 0.00 0.00 Rounding TOTAL 28600865.00 -730202.00 706980.00 28577643.00 3690683.58 Plant Account Description Pro Forma Additions August 1, 2004 through May 31, 2005 Pro Forma Retirements August 1, 2004 through May 31, 2005 Net Plant Adds in Proforma Period Depr Rate Annual Incremental Depr Expense Accumulated Depr Adjustment Weighted CWTP: Two and one half months Additions Retirements 301-10 Organization 0.00 0.00 0.00 0.00 12.00 2.50 303-20 Land & Land Rights, Water Rights - Source of Supply 190589.00 190589.00 0.00 0.00 0.00 303-30 Land & Land Rights - Water Treatment 0.00 0.00 0.00 0.00 303-40 Land & Land Rights - Trans. & Distrib. 0.00 0.00 0.00 0.00 303-50 Land & Land Rights - General Plant 0.00 0.00 0.00 0.00 304-20 Structures and Improvements - Source of Supply 684073.00 -6800.00 -6800.00 677273.00 0.02 1.00 600.00 12.00 13545.46 2821.97 304-30 Structures and Improvements - Water Treatment 5462862.00 5462862.00 0.02 109257.24 22761.93 304-40 Structures and Improvements - Trans. & Distrib. 8575.00 -3000.00 -3000.00 5575.00 0.02 111.50 23.23 304-50 Structures and Improvements - General Plant 94158.00 -12500.00 -12500.00 81658.00 0.03 2041.45 425.30 305-20 Collecting & Impounding Reservoirs - Source of Supply 0.00 0.02 0.00 0.00 306-20 Lake, River & Other Intakes 0.00 0.02 0.00 0.00 307-20 Wells & Springs 241011.00 241011.00 0.03 6892.91 1436.02 308-20 Infiltration Galleries & Tunnels 0.00 0.02 0.00 0.00 309-20 Supply Mains 1620842.00 1620842.00 0.02 32416.84 6753.51 310-20 Power Generation Equipment 93408.00 93408.00 0.05 4670.40 973.00 311-20 Power Electric Pumping Equipment - Source of Supply 1713043.00 -87040.00 -87040.00 1626003.00 0.05 81300.15 16937.53 311-20 Power Diesel Pumping Equipment - Source of Supply 0.00 0.00 0.00 0.00 311-30 Power Pumping Equipment - Water Treatment 5185627.00 5185627.00 0.05 259281.35 54016.95 311-40 Power Pumping Equipment - Trans. & Distrib. 13848.00 -19270.00 -19270.00 -5422.00 0.05 -271.10 -56.48 320-30 Water Treatment Equipment 8426386.00 -89457.00 -89457.00 8336929.00 0.05 416846.45 86843.01 320-30 Water Treatment Equipment - Membranes 500000.00 500000.00 0.14 70000.00 14583.33 330-40 Distribution Reservoirs & Standpipes 226967.00 226967.00 0.02 4539.34 945.70 331-10 Trans. & Distrib. Mains & Accessories - Intangible 0.00 0.02 0.00 0.00 331-20 Trans. & Distrib. Mains & Accessories - SOS 0.00 0.02 0.00 0.00 331-40 Trans. & Distrib. Mains & Accessories 2756958.00 -68631.00 -68631.00 2688327.00 0.02 53766.54 11201.36 333-40 Services 658231.00 96538.00 383901.00 177792.00 -115000.00 -115000.00 543231.00 0.03 13580.78 2829.33 334-40 Meters and Meter Installations 98173.00 12562.00 85611.00 -115000.00 -115000.00 -16827.00 0.03 -420.68 -87.64 335-40 Hydrants 0.00 0.03 0.00 0.00 336-40 Backflow Prevention Devices 0.00 0.00 0.00 0.00 339-10 Other Plant & Misc. Equipment - Intangible 0.00 0.00 0.00 0.00 339-20 Other Plant & Misc. Equipment - Source of Supply 8637.00 8637.00 0.02 172.74 35.99 339-30 Other Plant & Misc. Equipment - Water Treatment 0.00 0.02 0.00 0.00 339-40 Other Plant & Misc. Equipment - Trans. & Distrib. 0.00 0.02 0.00 0.00 339-50 Other Plant & Misc. Equipment - General Plant 0.00 0.02 0.00 0.00 340-50 Office Furniture and Equipment 14000.00 -1134.00 -1134.00 12866.00 0.07 858.16 178.78 340-50 AM / FM System - Mapping 0.00 0.10 0.00 0.00 340-5A Computer Hardware & Software 236965.00 -167750.00 -167750.00 69215.00 0.20 13843.00 2883.96 340-5A IFMS / WAN / PeopleSoft 1197379.00 1197379.00 0.10 119737.90 24945.40 340-5A Customer Information System 0.00 0.10 0.00 0.00 341-50 Transportation Equipment 2000.00 2000.00 0.11 229.80 47.88 342-50 Stores Equipment 0.00 0.07 0.00 0.00 343-50 Tools, Shop and Garage Equipment 8000.00 8000.00 0.07 533.60 111.17 343-50 Confined Space Monitor, Generator, Trench Shield 0.00 0.15 0.00 0.00 344-50 Laboratory Equipment 0.00 0.07 0.00 0.00 345-50 Power Operated Equipment 0.00 0.00 0.00 0.00 345-50 Power Operated Equipment 21300.00 -14910.00 -14910.00 6390.00 0.15 926.55 193.03 346-50 Communications Equipment 12653.00 -6600.00 -6600.00 6053.00 0.07 403.74 84.11 347-50 Miscellaneous Equipment 0.00 0.07 0.00 0.00 348-50 Other Tangible Property 0.00 0.02 0.00 0.00 348-50 Master Plan 367617.00 367617.00 0.10 36761.70 7658.69 0.00 0.00 0.00 0.00 29843302.00 -707092.00 29136210.00 1241025.82 258547.05 103418.82 12.00 filename H:\WATER\UWI\UWIW0404\production requests & responses\[20050211Depreciation Workpaper.xls]DFIT net plant allocation Gross CIAC per General Ledger Gross Advance per General Ledger Net Depreciable Rate Annual Depr Ten Months Additional Expense Total Pro Forma Plant In Service 271000 252000.00 07/31/2004 ?7?/?31?/?2004 ?7?/?31?/?2004 ?7?/?31?/?2004 1.00 301-10 Organization 116926.00 -9878.00 -6986.00 100062.00 0.00 0.00 0.00 12.00 10.00 0.00 0.00 0.00 1.00 331-10 Trans. & Distrib. Mains & Accessories - Intangible 145.00 0.00 0.00 145.00 0.02 2.90 2.42 5.63E-07 0.08 2.49 1.00 339-10 Other Plant & Misc. Equipment - Intangible 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1 Total 2.90 9.00 2.49 9.00 2.00 303-20 Land & Land Rights, Water Rights - Source of Supply 6256619.00 -325405.00 -379254.00 5551960.00 0.00 0.00 0.00 0.00 0.00 0.00 2.00 304-20 Structures and Improvements - Source of Supply 4319530.00 -263428.00 -125480.00 3930622.00 0.02 1.00 600.00 12.00 78612.44 65510.37 0.02 2052.42 67562.79 2.00 305-20 Collecting & Impounding Reservoirs - Source of Supply 83217.00 -21950.00 0.00 61267.00 0.02 1225.34 1021.12 2.38E-04 31.99 1053.11 2.00 306-20 Lake, River & Other Intakes 1272275.00 -68216.00 0.00 1204059.00 0.02 24081.18 20067.65 4.67E-03 628.71 20696.36 2.00 307-20 Wells & Springs 9205941.00 -1397310.00 -583202.00 7225429.00 0.03 206647.27 172206.06 0.04 5395.16 177601.22 2.00 308-20 Infiltration Galleries & Tunnels 34652.00 0.00 0.00 34652.00 0.02 693.04 577.53 1.35E-04 18.09 595.63 2.00 309-20 Supply Mains 592825.00 -9391.00 -378895.00 204539.00 0.02 4090.78 3408.98 7.94E-04 106.80 3515.79 2.00 310-20 Power Generation Equipment 381125.00 0.00 0.00 381125.00 0.05 19056.25 15880.21 3.70E-03 497.52 16377.73 2.00 311-20 Power Electric Pumping Equipment - Source of Supply 10246641.00 -1814218.00 -603943.00 7828480.00 0.05 391424.00 326186.67 0.08 10219.33 336406.00 2.00 311-20 Power Diesel Pumping Equipment - Source of Supply 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2.00 331-20 Trans. & Distrib. Mains & Accessories - SOS 144.00 0.00 0.00 144.00 0.02 2.88 2.40 5.59E-07 0.08 2.48 2.00 339-20 Other Plant & Misc. Equipment - Source of Supply 37157.00 0.00 0.00 37157.00 0.02 743.14 619.28 1.44E-04 19.40 638.69 2 Total 726576.32 9.00 624449.78 9.00 3.00 303-30 Land & Land Rights - Water Treatment 889034.00 0.00 0.00 889034.00 0.00 0.00 0.00 0.00 0.00 0.00 3.00 304-30 Structures and Improvements - Water Treatment 8002050.00 0.00 0.00 8002050.00 0.02 160041.00 133367.50 0.03 4178.36 137545.86 3.00 311-30 Power Pumping Equipment - Water Treatment 357998.00 0.00 0.00 357998.00 0.05 17899.90 14916.58 3.47E-03 467.33 15383.92 3.00 320-30 Water Treatment Equipment 13978190.00 -36860.00 -3384.00 13937946.00 0.05 696897.30 580747.75 0.14 18194.65 598942.40 3.00 320-30 Water Treatment Equipment - Membranes 0.00 0.00 0.00 0.00 0.14 0.00 0.00 0.00 0.00 0.00 3.00 339-30 Other Plant & Misc. Equipment - Water Treatment 43525.00 0.00 0.00 43525.00 0.02 870.50 725.42 1.69E-04 22.73 748.14 3 Total 875708.70 9.00 752620.32 9.00 4.00 303-40 Land & Land Rights - Trans. & Distrib. 411626.00 0.00 -49446.00 362180.00 0.00 0.00 0.00 0.00 0.00 0.00 4.00 304-40 Structures and Improvements - Trans. & Distrib. 35388.00 0.00 0.00 35388.00 0.02 707.76 589.80 1.37E-04 18.48 608.28 4.00 311-40 Power Pumping Equipment - Trans. & Distrib. 961390.00 0.00 -129574.00 831816.00 0.05 41590.80 34659.00 8.07E-03 1085.86 35744.86 4.00 330-40 Distribution Reservoirs & Standpipes 8848528.00 -1163794.00 -982665.00 6702069.00 0.02 134041.38 111701.15 0.03 3499.56 115200.71 4.00 331-40 Trans. & Distrib. Mains & Accessories 100756125.00 -40243811.00 -3142382.00 57369932.00 0.02 1147398.64 956165.53 0.22 29956.38 986121.91 4.00 335-40 Hydrants 1078405.00 -573769.00 -6986.00 497650.00 0.03 12441.25 10367.71 2.41E-03 324.82 10692.53 4.00 336-40 Backflow Prevention Devices 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4.00 339-40 Other Plant & Misc. Equipment - Trans. & Distrib. 88441.00 0.00 0.00 88441.00 0.02 1768.82 1474.02 3.43E-04 46.18 1520.20 4 Total 1337948.65 9.00 1149888.48 9.00 5.00 303-50 Land & Land Rights - General Plant 213383.00 0.00 0.00 213383.00 0.00 0.00 0.00 0.00 0.00 0.00 5.00 304-50 Structures and Improvements - General Plant 3193688.00 0.00 0.00 3193688.00 0.03 79842.20 66535.17 0.02 2084.53 68619.69 5.00 339-50 Other Plant & Misc. Equipment - General Plant 15798.00 0.00 0.00 15798.00 0.02 315.96 263.30 6.13E-05 8.25 271.55 5.00 340-50 Office Furniture and Equipment 684579.00 -1131.00 0.00 683448.00 0.07 45585.98 37988.32 8.85E-03 1190.16 39178.48 5.00 340-50 AM / FM System - Mapping 552910.00 0.00 0.00 552910.00 0.10 55291.00 46075.83 0.01 1443.54 47519.38 5.00 340-5A Computer Hardware & Software 1723563.00 627978.00 1095585.00 0.00 0.00 1723563.00 0.20 344712.60 287260.50 0.07 8999.78 296260.28 5.00 340-5A IFMS / WAN / PeopleSoft 2870105.00 0.00 0.00 2870105.00 0.10 287010.50 239175.42 0.06 7493.29 246668.71 5.00 341-50 Transportation Equipment 134111.00 0.00 0.00 134111.00 0.11 15409.35 12841.13 2.99E-03 402.31 13243.44 5.00 342-50 Stores Equipment 24448.00 0.00 0.00 24448.00 0.07 1630.68 1358.90 3.16E-04 42.57 1401.48 5.00 343-50 Tools, Shop and Garage Equipment 455945.00 0.00 0.00 455945.00 0.07 30411.53 25342.94 5.90E-03 793.99 26136.93 5.00 343-50 Confined Space Monitor, Generator, Trench Shield 62533.00 0.00 0.00 62533.00 0.15 9067.28 7556.07 1.76E-03 236.73 7792.80 5.00 344-50 Laboratory Equipment 116643.00 -16729.00 0.00 99914.00 0.07 6664.26 5553.55 1.29E-03 173.99 5727.54 5.00 345-50 Power Operated Equipment 58817.00 0.00 0.00 58817.00 0.00 0.00 0.00 0.00 0.00 0.00 5.00 345-50 Power Operated Equipment 62882.00 0.00 0.00 62882.00 0.15 9117.89 7598.24 1.77E-03 238.05 7836.29 5.00 346-50 Communications Equipment 1300447.00 0.00 -77400.00 1223047.00 0.07 81577.23 67981.03 0.02 2129.83 70110.85 5.00 347-50 Miscellaneous Equipment 107621.00 0.00 0.00 107621.00 0.07 7178.32 5981.93 1.39E-03 187.41 6169.35 5.00 348-50 Other Tangible Property 0.00 0.00 0.00 0.00 0.02 0.00 0.00 0.00 0.00 0.00 5.00 348-50 Master Plan 268381.00 0.00 0.00 268381.00 0.10 26838.10 22365.08 5.21E-03 700.69 23065.77 5 Total 1000652.90 9.00 860002.55 9.00 6.00 333-40 Services 36824786.00 -6281825.00 -602740.00 29940221.00 0.03 748505.53 623754.60 0.15 19542.04 643296.65 6.00 334-40 Meters and Meter Installations 11575448.00 -191517.00 0.00 11383931.00 0.03 284598.28 237165.23 0.06 7430.31 244595.54 6.00 340-5A Customer Information System 1795069.00 0.00 0.00 1795069.00 0.10 179506.90 149589.08 0.03 4686.58 154275.66 6 Total 1212610.70 9.00 1042167.86 9.00 Grand Total 5153500.17 9.00 4429131.48 9.00 0.00 0.00 0.00 CWIP 2.00 -544626.00 0.00 -544624.00 0.00 0.00 0.00 230039056.00 -52963858.00 -7072337.00 170002861.00 4294583.48 134548.00 7816095.10 134548.00 1.00 5.63E-07 2.00 0.14 3.00 0.17 4.00 0.26 5.00 0.19 6.00 0.24 1.00 Gross CIAC per General Ledger Gross Advance per General Ledger Net Depreciable Rate Annual Depr Ten Months Additional Expense Total Pro Forma Plant In Service 271000 252000.00 07/31/2004 ?7?/?31?/?2004 ?7?/?31?/?2004 ?7?/?31?/?2004 301-10 Organization 116926.00 -9878.00 -6986.00 100062.00 0.00 0.00 0.00 12.00 10.00 0.00 0.00 0.00 303-20 Land & Land Rights, Water Rights - Source of Supply 6256619.00 -325405.00 -379254.00 5551960.00 0.00 0.00 0.00 0.00 0.00 0.00 303-30 Land & Land Rights - Water Treatment 889034.00 0.00 0.00 889034.00 0.00 0.00 0.00 0.00 0.00 0.00 303-40 Land & Land Rights - Trans. & Distrib. 411626.00 0.00 -49446.00 362180.00 0.00 0.00 0.00 0.00 0.00 0.00 303-50 Land & Land Rights - General Plant 213383.00 0.00 0.00 213383.00 0.00 0.00 0.00 0.00 0.00 0.00 304-20 Structures and Improvements - Source of Supply 4319530.00 -263428.00 -125480.00 3930622.00 0.02 1.00 600.00 12.00 78612.44 65510.37 0.02 2052.42 67562.79 304-30 Structures and Improvements - Water Treatment 8002050.00 0.00 0.00 8002050.00 0.02 160041.00 133367.50 0.03 4178.36 137545.86 304-40 Structures and Improvements - Trans. & Distrib. 35388.00 0.00 0.00 35388.00 0.02 707.76 589.80 1.37E-04 18.48 608.28 304-50 Structures and Improvements - General Plant 3193688.00 0.00 0.00 3193688.00 0.03 79842.20 66535.17 0.02 2084.53 68619.69 305-20 Collecting & Impounding Reservoirs - Source of Supply 83217.00 -21950.00 0.00 61267.00 0.02 1225.34 1021.12 2.38E-04 31.99 1053.11 306-20 Lake, River & Other Intakes 1272275.00 -68216.00 0.00 1204059.00 0.02 24081.18 20067.65 4.67E-03 628.71 20696.36 307-20 Wells & Springs 9205941.00 -1397310.00 -583202.00 7225429.00 0.03 206647.27 172206.06 0.04 5395.16 177601.22 308-20 Infiltration Galleries & Tunnels 34652.00 0.00 0.00 34652.00 0.02 693.04 577.53 1.35E-04 18.09 595.63 309-20 Supply Mains 592825.00 -9391.00 -378895.00 204539.00 0.02 4090.78 3408.98 7.94E-04 106.80 3515.79 310-20 Power Generation Equipment 381125.00 0.00 0.00 381125.00 0.05 19056.25 15880.21 3.70E-03 497.52 16377.73 311-20 Power Electric Pumping Equipment - Source of Supply 10246641.00 -1814218.00 -603943.00 7828480.00 0.05 391424.00 326186.67 0.08 10219.33 336406.00 311-20 Power Diesel Pumping Equipment - Source of Supply 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 311-30 Power Pumping Equipment - Water Treatment 357998.00 0.00 0.00 357998.00 0.05 17899.90 14916.58 3.47E-03 467.33 15383.92 311-40 Power Pumping Equipment - Trans. & Distrib. 961390.00 0.00 -129574.00 831816.00 0.05 41590.80 34659.00 8.07E-03 1085.86 35744.86 320-30 Water Treatment Equipment 13978190.00 -36860.00 -3384.00 13937946.00 0.05 696897.30 580747.75 0.14 18194.65 598942.40 320-30 Water Treatment Equipment - Membranes 0.00 0.00 0.00 0.00 0.14 0.00 0.00 0.00 0.00 0.00 330-40 Distribution Reservoirs & Standpipes 8848528.00 -1163794.00 -982665.00 6702069.00 0.02 134041.38 111701.15 0.03 3499.56 115200.71 331-10 Trans. & Distrib. Mains & Accessories - Intangible 145.00 0.00 0.00 145.00 0.02 2.90 2.42 5.63E-07 0.08 2.49 331-20 Trans. & Distrib. Mains & Accessories - SOS 144.00 0.00 0.00 144.00 0.02 2.88 2.40 5.59E-07 0.08 2.48 331-40 Trans. & Distrib. Mains & Accessories 100756125.00 -40243811.00 -3142382.00 57369932.00 0.02 1147398.64 956165.53 0.22 29956.38 986121.91 333-40 Services 36824786.00 -6281825.00 -602740.00 29940221.00 0.03 748505.53 623754.60 0.15 19542.04 643296.65 334-40 Meters and Meter Installations 11575448.00 -191517.00 0.00 11383931.00 0.03 284598.28 237165.23 0.06 7430.31 244595.54 335-40 Hydrants 1078405.00 -573769.00 -6986.00 497650.00 0.03 12441.25 10367.71 2.41E-03 324.82 10692.53 336-40 Backflow Prevention Devices 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 339-10 Other Plant & Misc. Equipment - Intangible 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 339-20 Other Plant & Misc. Equipment - Source of Supply 37157.00 0.00 0.00 37157.00 0.02 743.14 619.28 1.44E-04 19.40 638.69 339-30 Other Plant & Misc. Equipment - Water Treatment 43525.00 0.00 0.00 43525.00 0.02 870.50 725.42 1.69E-04 22.73 748.14 339-40 Other Plant & Misc. Equipment - Trans. & Distrib. 88441.00 0.00 0.00 88441.00 0.02 1768.82 1474.02 3.43E-04 46.18 1520.20 339-50 Other Plant & Misc. Equipment - General Plant 15798.00 0.00 0.00 15798.00 0.02 315.96 263.30 6.13E-05 8.25 271.55 340-50 Office Furniture and Equipment 684579.00 -1131.00 0.00 683448.00 0.07 45585.98 37988.32 8.85E-03 1190.16 39178.48 340-50 AM / FM System - Mapping 552910.00 0.00 0.00 552910.00 0.10 55291.00 46075.83 0.01 1443.54 47519.38 340-5A Computer Hardware & Software 1723563.00 627978.00 1095585.00 0.00 0.00 1723563.00 0.20 344712.60 287260.50 0.07 8999.78 296260.28 340-5A IFMS / WAN / PeopleSoft 2870105.00 0.00 0.00 2870105.00 0.10 287010.50 239175.42 0.06 7493.29 246668.71 340-5A Customer Information System 1795069.00 0.00 0.00 1795069.00 0.10 179506.90 149589.08 0.03 4686.58 154275.66 341-50 Transportation Equipment 134111.00 0.00 0.00 134111.00 0.11 15409.35 12841.13 2.99E-03 402.31 13243.44 342-50 Stores Equipment 24448.00 0.00 0.00 24448.00 0.07 1630.68 1358.90 3.16E-04 42.57 1401.48 343-50 Tools, Shop and Garage Equipment 455945.00 0.00 0.00 455945.00 0.07 30411.53 25342.94 5.90E-03 793.99 26136.93 343-50 Confined Space Monitor, Generator, Trench Shield 62533.00 0.00 0.00 62533.00 0.15 9067.28 7556.07 1.76E-03 236.73 7792.80 344-50 Laboratory Equipment 116643.00 -16729.00 0.00 99914.00 0.07 6664.26 5553.55 1.29E-03 173.99 5727.54 345-50 Power Operated Equipment 58817.00 0.00 0.00 58817.00 0.00 0.00 0.00 0.00 0.00 0.00 345-50 Power Operated Equipment 62882.00 0.00 0.00 62882.00 0.15 9117.89 7598.24 1.77E-03 238.05 7836.29 346-50 Communications Equipment 1300447.00 0.00 -77400.00 1223047.00 0.07 81577.23 67981.03 0.02 2129.83 70110.85 347-50 Miscellaneous Equipment 107621.00 0.00 0.00 107621.00 0.07 7178.32 5981.93 1.39E-03 187.41 6169.35 348-50 Other Tangible Property 0.00 0.00 0.00 0.00 0.02 0.00 0.00 0.00 0.00 0.00 348-50 Master Plan 268381.00 0.00 0.00 268381.00 0.10 26838.10 22365.08 5.21E-03 700.69 23065.77 0.00 0.00 0.00 CWIP 2.00 -544626.00 0.00 -544624.00 0.00 0.00 0.00 230039056.00 -52963858.00 -7072337.00 170002861.00 5153500.17 4294583.48 134548.00 4429131.48 134548.00 United Water Idaho Oct 24, 2004 Plant In Service / Depreciation Schedule/CIAC Amortization JJH 2004 Rate Case Pro Forma CIAC CIAC Pro Forma Plant Account Number Plant Account Description Per Asset Mgt Matrix Less: Plant Held For Future Use GL Account 105000 Per General Ledger Pro Forma- Reclass PHFU to Plant in Service Pro Forma Additions August 1, 2004 through May 31, 2005 Pro Forma Retirements August 1, 2004 through May 31, 2005 Carriage Hill Transaction Impact Pro Forma Utility Plant in Service May 31, 2005 GrossCIAC in Service per UW-AM-PIS Query Related to Related to Gross CIAC per General Ledger Pro Forma Carriage Hill Adjustment Pro Forma CIAC Total Gross Advances per UW-AM-PIS Query Adjustment to AM Report to Tie to General Ledger Correct Asset Management MisCode Gross Advance per General Ledger Carriage Hill Transaction Impact Pro Forma Refunds Pro Forma Advance Total Net Depr. Annual Plant In Service River Intake Plant In Service River Intake Additions Retirements Other Utility Plant 271000.00 CWIP CWIP 271000.00 271000.00 271000 252000.00 252000.00 252000.00 252000.00 252000.00 252000.00 252000.00 Utility Plant Rate Depr. CIAC Amort CIAC Amort 07/31/2004 07/31/2004 05/31/2005 ?7?/?31?/?2004 Transferred to PIS Not Transferred to PIS ?7?/?31?/?2004 ?5?/?31?/?2005 ?7?/?31?/?2004 ?7?/?31?/?2004 ?5?/?31?/?2005 ?5?/?31?/?2005 301-10 Organization 116926.00 116926.00 -9878.00 -9878.00 107048.00 -9878.00 -9878.00 -9878.00 9878.00 0.00 -6986.00 -6986.00 -6986.00 -6986.00 100062.00 0.00 0.00 0.00 0.00 12.00 10.00 303-20 Land & Land Rights, Water Rights - Source of Supply 6256619.00 6256619.00 190589.00 -78171.00 -78171.00 6369037.00 -325405.00 -325405.00 -325405.00 -325405.00 -347574.00 -347574.00 -31680.00 -31680.00 -379254.00 74187.00 10260.00 -294807.00 5748825.00 0.00 0.00 0.00 0.00 303-30 Land & Land Rights - Water Treatment 889034.00 889034.00 889034.00 0.00 0.00 0.00 0.00 889034.00 0.00 0.00 0.00 0.00 303-40 Land & Land Rights - Trans. & Distrib. 411626.00 411626.00 411626.00 0.00 0.00 -50865.00 -50865.00 1419.00 1419.00 -49446.00 6468.00 -42978.00 368648.00 0.00 0.00 0.00 0.00 303-50 Land & Land Rights - General Plant 213383.00 213383.00 213383.00 0.00 0.00 0.00 0.00 213383.00 0.00 0.00 0.00 0.00 304-20 Structures and Improvements - Source of Supply 4319530.00 -659755.00 -659755.00 3659775.00 659755.00 684073.00 -6800.00 -6800.00 -36314.00 -36314.00 4960489.00 -263428.00 -263428.00 -263428.00 -263428.00 -85383.00 -85383.00 -40097.00 -40097.00 -125480.00 33134.00 11660.00 -80686.00 4616375.00 0.02 1.00 600.00 12.00 92327.50 -5268.56 -4390.47 304-30 Structures and Improvements - Water Treatment 8002050.00 8002050.00 5462862.00 13464912.00 0.00 0.00 0.00 0.00 13464912.00 0.02 269298.24 0.00 0.00 304-40 Structures and Improvements - Trans. & Distrib. 35388.00 35388.00 8575.00 -3000.00 -3000.00 40963.00 0.00 0.00 0.00 0.00 40963.00 0.02 819.26 0.00 0.00 304-50 Structures and Improvements - General Plant 3193688.00 3193688.00 94158.00 -12500.00 -12500.00 3275346.00 0.00 0.00 0.00 0.00 3275346.00 0.03 81883.65 0.00 0.00 305-20 Collecting & Impounding Reservoirs - Source of Supply 83217.00 83217.00 83217.00 -21950.00 -21950.00 -21950.00 -21950.00 -521273.00 -521273.00 521273.00 248791.00 272482.00 0.00 0.00 0.00 61267.00 0.02 1225.34 -439.00 -365.83 306-20 Lake, River & Other Intakes 1272275.00 -736742.00 -736742.00 535533.00 736742.00 1272275.00 -68216.00 -68216.00 -68216.00 -68216.00 0.00 0.00 1204059.00 0.02 24081.18 -1364.32 -1136.93 307-20 Wells & Springs 9205941.00 9205941.00 241011.00 -152319.00 -152319.00 9294633.00 -1397310.00 -1397310.00 -1397310.00 -1397310.00 -369145.00 -369145.00 -214057.00 -214057.00 -583202.00 142743.00 14510.00 -425949.00 7471374.00 0.03 213681.30 -39963.07 -33302.56 308-20 Infiltration Galleries & Tunnels 34652.00 34652.00 34652.00 0.00 0.00 0.00 0.00 34652.00 0.02 693.04 0.00 0.00 309-20 Supply Mains 592825.00 592825.00 1620842.00 2213667.00 -9391.00 -9391.00 -9391.00 -9391.00 -374273.00 -374273.00 -4622.00 -4622.00 -378895.00 14600.00 -364295.00 1839981.00 0.02 36799.62 -187.82 -156.52 310-20 Power Generation Equipment 381125.00 381125.00 93408.00 474533.00 0.00 0.00 0.00 0.00 474533.00 0.05 23726.65 0.00 0.00 311-20 Power Electric Pumping Equipment - Source of Supply 10246641.00 10246641.00 1713043.00 -87040.00 -87040.00 -80584.00 -80584.00 11792060.00 -1814218.00 -1814218.00 -1814218.00 -1814218.00 -528616.00 -528616.00 -75327.00 -75327.00 -603943.00 75844.00 29110.00 -498989.00 9478853.00 0.05 473942.65 -90710.90 -75592.42 311-20 Power Diesel Pumping Equipment - Source of Supply 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 311-30 Power Pumping Equipment - Water Treatment 357998.00 357998.00 5185627.00 5543625.00 0.00 0.00 0.00 0.00 5543625.00 0.05 277181.25 0.00 0.00 311-40 Power Pumping Equipment - Trans. & Distrib. 961390.00 961390.00 13848.00 -19270.00 -19270.00 955968.00 0.00 0.00 -129574.00 -129574.00 -129574.00 -129574.00 826394.00 0.05 41319.70 0.00 0.00 320-30 Water Treatment Equipment 13978190.00 13978190.00 8426386.00 -89457.00 -89457.00 22315119.00 -36860.00 -36860.00 -36860.00 -36860.00 -3384.00 -3384.00 -3384.00 -3384.00 22274875.00 0.05 1113743.75 -1843.00 -1535.83 320-30 Water Treatment Equipment - Membranes 0.00 0.00 500000.00 500000.00 0.00 0.00 0.00 0.00 0.00 500000.00 0.14 70000.00 0.00 0.00 330-40 Distribution Reservoirs & Standpipes 8848528.00 8848528.00 226967.00 9075495.00 -1163794.00 -1163794.00 -1163794.00 -1163794.00 -653720.00 -653720.00 8253.00 -337198.00 -337198.00 -982665.00 127851.00 -854814.00 7056887.00 0.02 141137.74 -23275.88 -19396.57 331-10 Trans. & Distrib. Mains & Accessories - Intangible 145.00 145.00 145.00 0.00 0.00 0.00 0.00 145.00 0.02 2.90 0.00 0.00 331-20 Trans. & Distrib. Mains & Accessories - SOS 144.00 144.00 144.00 0.00 0.00 0.00 0.00 144.00 0.02 2.88 0.00 0.00 331-40 Trans. & Distrib. Mains & Accessories 100756125.00 -1159161.00 -1159161.00 99596964.00 1159161.00 1159161.00 2756958.00 -68631.00 -68631.00 -128055.00 -128055.00 103316397.00 -39389724.00 -39389724.00 -854087.00 -140988.00 1041001.00 39634.00 367536.00 -40243811.00 128055.00 128055.00 -40115756.00 -3137124.00 -3137124.00 10327.00 -15585.00 -16564.00 979.00 -3142382.00 121246.00 -3021136.00 60179505.00 0.02 1203590.10 -802315.12 -668595.93 333-40 Services 36824786.00 36824786.00 658231.00 96538.00 383901.00 177792.00 -115000.00 -115000.00 -28743.00 -28743.00 37339274.00 -6243549.00 -6243549.00 -38276.00 -9981.00 45811.00 74106.00 -6281825.00 28742.00 28742.00 -6253083.00 -606560.00 -606560.00 3820.00 -602740.00 39090.00 -563650.00 30522541.00 0.03 763063.53 -156327.08 -130272.56 334-40 Meters and Meter Installations 11575448.00 11575448.00 98173.00 12562.00 85611.00 -115000.00 -115000.00 -3000.00 -3000.00 11555621.00 -191517.00 -191517.00 -191517.00 -191517.00 0.00 0.00 11364104.00 0.03 284102.60 -4787.93 -3989.94 335-40 Hydrants 1078405.00 1078405.00 -10763.00 -10763.00 1067642.00 -558492.00 -558492.00 -15277.00 -15277.00 -573769.00 10763.00 10763.00 -563006.00 -6986.00 -6986.00 -6986.00 -6986.00 497650.00 0.03 12441.25 -14075.15 -11729.29 336-40 Backflow Prevention Devices 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 339-10 Other Plant & Misc. Equipment - Intangible 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 339-20 Other Plant & Misc. Equipment - Source of Supply 37157.00 37157.00 8637.00 45794.00 0.00 0.00 0.00 0.00 45794.00 0.02 915.88 0.00 0.00 339-30 Other Plant & Misc. Equipment - Water Treatment 43525.00 43525.00 43525.00 0.00 0.00 0.00 0.00 43525.00 0.02 870.50 0.00 0.00 339-40 Other Plant & Misc. Equipment - Trans. & Distrib. 88441.00 88441.00 88441.00 0.00 0.00 0.00 0.00 88441.00 0.02 1768.82 0.00 0.00 339-50 Other Plant & Misc. Equipment - General Plant 15798.00 15798.00 15798.00 0.00 0.00 0.00 0.00 15798.00 0.02 315.96 0.00 0.00 340-50 Office Furniture and Equipment 684579.00 684579.00 14000.00 -1134.00 -1134.00 697445.00 -1131.00 -1131.00 -1131.00 -1131.00 0.00 0.00 696314.00 0.07 46444.14 -75.44 -62.86 340-50 AM / FM System - Mapping 552910.00 552910.00 552910.00 0.00 0.00 0.00 0.00 552910.00 0.10 55291.00 0.00 0.00 340-5A Computer Hardware & Software 1723563.00 627978.00 1095585.00 1723563.00 236965.00 -167750.00 -167750.00 1792778.00 0.00 0.00 0.00 0.00 1792778.00 0.20 358555.60 0.00 0.00 340-5A IFMS / WAN / PeopleSoft 2870105.00 2870105.00 1197379.00 4067484.00 0.00 0.00 0.00 0.00 4067484.00 0.10 406748.40 0.00 0.00 340-5A Customer Information System 1795069.00 1795069.00 1795069.00 0.00 0.00 0.00 0.00 1795069.00 0.10 179506.90 0.00 0.00 341-50 Transportation Equipment 134111.00 134111.00 2000.00 136111.00 0.00 0.00 0.00 0.00 136111.00 0.11 15639.15 0.00 0.00 342-50 Stores Equipment 24448.00 24448.00 24448.00 0.00 0.00 0.00 0.00 24448.00 0.07 1630.68 0.00 0.00 343-50 Tools, Shop and Garage Equipment 455945.00 455945.00 8000.00 463945.00 0.00 0.00 0.00 0.00 463945.00 0.07 30945.13 0.00 0.00 343-50 Confined Space Monitor, Generator, Trench Shield 62533.00 62533.00 62533.00 0.00 0.00 0.00 0.00 62533.00 0.15 9067.28 0.00 0.00 344-50 Laboratory Equipment 116643.00 116643.00 116643.00 -16729.00 -16729.00 -16729.00 -16729.00 0.00 0.00 99914.00 0.07 6664.26 -1115.82 -929.85 345-50 Power Operated Equipment 58817.00 58817.00 58817.00 0.00 0.00 0.00 0.00 58817.00 0.00 0.00 0.00 0.00 345-50 Power Operated Equipment 62882.00 62882.00 21300.00 -14910.00 -14910.00 69272.00 0.00 0.00 0.00 0.00 69272.00 0.15 10044.44 0.00 0.00 346-50 Communications Equipment 1300447.00 1300447.00 12653.00 -6600.00 -6600.00 -7518.00 -7518.00 1298982.00 0.00 0.00 -33587.00 -33587.00 -4897.00 -4897.00 -38916.00 -38916.00 -77400.00 4998.00 1279.00 1280.00 1.00 -71123.00 1227859.00 0.07 81898.20 0.00 0.00 347-50 Miscellaneous Equipment 107621.00 107621.00 107621.00 0.00 0.00 0.00 0.00 107621.00 0.07 7178.32 0.00 0.00 348-50 Other Tangible Property 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.02 0.00 0.00 0.00 348-50 Master Plan 268381.00 268381.00 367617.00 635998.00 0.00 0.00 0.00 0.00 635998.00 0.10 63599.80 0.00 0.00 Related To CWIP 0.00 0.00 0.00 0.00 Rounding 2.00 2.00 -544626.00 -544626.00 -544626.00 -544626.00 0.00 0.00 N/A 0.00 TOTAL 230039056.00 -2555658.00 0.00 227483398.00 2555658.00 29843302.00 -707092.00 -535345.00 258639919.00 -51511592.00 -907640.00 -544626.00 -52963858.00 177438.00 -52786420.00 -6725476.00 -346861.00 0.00 -7072337.00 330906.00 376074.00 -6365357.00 200032768.00 6402148.60 -1141749.08 -951457.56 Less: Depreciation reported in Transportation Exhibit ($15,639.15) -1.00 6386509.44 UNITED WATER IDAHO Annual Depreciation Provision Test Year Ended July 31, 2004 Pro Forma Pro Forma Utility Contributions Pro Forma Net Line Account Plant In Aid Advances Depreciable Depreciation Annual No. Account Description No. 05/31/2005 05/31/2005 05/31/2005 Plant Rate Depreciation 1. NON DEPRECIABLE PLANT: 2. Organization 301-10 $107,048.00 $0.00 ($6,986.00) $100,062.00 0.00 $0.00 3. Land & Land Rights, Water Rights - Source of Supply 303-20 $6,369,037.00 ($325,405.00) ($294,807.00) $5,748,825.00 0.00 $0.00 4. Land & Land Rights - Water Treatment 303-30 $889,034.00 $0.00 $0.00 $889,034.00 0.00 $0.00 5. Land & Land Rights - Trans. & Distrib. 303-40 $411,626.00 $0.00 ($42,978.00) $368,648.00 0.00 $0.00 6. Land & Land Rights - General Plant 303-50 $213,383.00 $0.00 $0.00 $213,383.00 0.00 $0.00 7. TOTAL NON DEPRECIABLE PLANT $7,990,128.00 ($325,405.00) ($344,771.00) $7,319,952.00 8. DEPRECIABLE PLANT: 9. Structures and Improvements - Source of Supply 304-20 $4,960,489.00 ($263,428.00) ($80,686.00) $4,616,375.00 0.02 $92,327.50 10. Structures and Improvements - Water Treatment 304-30 $13,464,912.00 $0.00 $0.00 $13,464,912.00 0.02 $269,298.24 11. Structures and Improvements - Trans. & Distrib. 304-40 $40,963.00 $0.00 $0.00 $40,963.00 0.02 $819.26 12. Structures and Improvements - General Plant 304-50 $3,275,346.00 $0.00 $0.00 $3,275,346.00 0.03 $81,883.65 13. Collecting & Impounding Reservoirs - Source of Supply 305-20 $83,217.00 ($21,950.00) $0.00 $61,267.00 0.02 $1,225.34 14. Lake, River & Other Intakes 306-20 $1,272,275.00 ($68,216.00) $0.00 $1,204,059.00 0.02 $24,081.18 15. Wells & Springs 307-20 $9,294,633.00 ($1,397,310.00) ($425,949.00) $7,471,374.00 0.03 $213,681.30 16. Infiltration Galleries & Tunnels 308-20 $34,652.00 $0.00 $0.00 $34,652.00 0.02 $693.04 17. Supply Mains 309-20 $2,213,667.00 ($9,391.00) ($364,295.00) $1,839,981.00 0.02 $36,799.62 18. Power Generation Equipment 310-20 $474,533.00 $0.00 $0.00 $474,533.00 0.05 $23,726.65 19. Power Electric Pumping Equipment - Source of Supply 311-20 $11,792,060.00 ($1,814,218.00) ($498,989.00) $9,478,853.00 0.05 $473,942.65 20. Power Diesel Pumping Equipment - Source of Supply 311-20 $0.00 $0.00 $0.00 $0.00 0.00 $0.00 21. Power Pumping Equipment - Water Treatment 311-30 $5,543,625.00 $0.00 $0.00 $5,543,625.00 0.05 $277,181.25 22. Power Pumping Equipment - Trans. & Distrib. 311-40 $955,968.00 $0.00 ($129,574.00) $826,394.00 0.05 $41,319.70 23. Water Treatment Equipment 320-30 $22,315,119.00 ($36,860.00) ($3,384.00) $22,274,875.00 0.05 $1,113,743.75 24. Water Treatment Equipment - Membranes 320-30 $500,000.00 $0.00 $0.00 $500,000.00 0.14 $70,000.00 25. Distribution Reservoirs & Standpipes 330-40 $9,075,495.00 ($1,163,794.00) ($854,814.00) $7,056,887.00 0.02 $141,137.74 26. Trans. & Distrib. Mains & Accessories - Intangible 331-10 $145.00 $0.00 $0.00 $145.00 0.02 $2.90 27. Trans. & Distrib. Mains & Accessories SOS 331-20 $144.00 $0.00 $0.00 $144.00 0.02 $2.88 28. Trans. & Distrib. Mains & Accessories 331-40 $103,316,397.00 ($40,115,756.00) ($3,021,136.00) $60,179,505.00 0.02 $1,203,590.10 29. Services 333-40 $37,339,274.00 ($6,253,083.00) ($563,650.00) $30,522,541.00 0.03 $763,063.53 30. Meters and Meter Installations 334-40 $11,555,621.00 ($191,517.00) $0.00 $11,364,104.00 0.03 $284,102.60 31. Hydrants 335-40 $1,067,642.00 ($563,006.00) ($6,986.00) $497,650.00 0.03 $12,441.25 32. Backflow Prevention Devices 336-40 $0.00 $0.00 $0.00 $0.00 0.00 $0.00 33. Other Plant & Misc. Equipment - Intangible 339-10 $0.00 $0.00 $0.00 $0.00 0.00 $0.00 34. Other Plant & Misc. Equipment - Source of Supply 339-20 $45,794.00 $0.00 $0.00 $45,794.00 0.02 $915.88 35. Other Plant & Misc. Equipment - Water Treatment 339-30 $43,525.00 $0.00 $0.00 $43,525.00 0.02 $870.50 36. Other Plant & Misc. Equipment - Trans. & Distrib. 339-40 $88,441.00 $0.00 $0.00 $88,441.00 0.02 $1,768.82 37. Other Plant & Misc. Equipment - General Plant 339-50 $15,798.00 $0.00 $0.00 $15,798.00 0.02 $315.96 38. Office Furniture and Equipment 340-50 $697,445.00 ($1,131.00) $0.00 $696,314.00 0.07 $46,444.14 39. AM / FM System - Mapping 340-50 $552,910.00 $0.00 $0.00 $552,910.00 0.10 $55,291.00 40. Computer Hardware & Software 340-5A $1,792,778.00 $0.00 $0.00 $1,792,778.00 0.20 $358,555.60 41. IFMS / WAN / PeopleSoft 340-5A $4,067,484.00 $0.00 $0.00 $4,067,484.00 0.10 $406,748.40 42. Customer Information System 340-5A $1,795,069.00 $0.00 $0.00 $1,795,069.00 0.10 $179,506.90 43. Transportation Equipment 341-50 $136,111.00 $0.00 $0.00 $136,111.00 0.11 $15,639.15 49. Stores Equipment 342-50 $24,448.00 $0.00 $0.00 $24,448.00 0.07 $1,630.68 50. Tools, Shop and Garage Equipment 343-50 $463,945.00 $0.00 $0.00 $463,945.00 0.07 $30,945.13 51. Confined Space Monitor, Generator, Trench Shield 343-50 $62,533.00 $0.00 $0.00 $62,533.00 0.15 $9,067.29 52. Laboratory Equipment 344-50 $116,643.00 ($16,729.00) $0.00 $99,914.00 0.07 $6,664.26 53. Power Operated Equipment 345-50 $58,817.00 $0.00 $0.00 $58,817.00 0.00 $0.00 54. Power Operated Equipment 345-50 $69,272.00 $0.00 $0.00 $69,272.00 0.15 $10,044.44 55. Communications Equipment 346-50 $1,298,982.00 $0.00 ($71,123.00) $1,227,859.00 0.07 $81,898.20 56. Miscellaneous Equipment 347-50 $107,621.00 $0.00 $0.00 $107,621.00 0.07 $7,178.32 57. Other Tangible Property 348-50 $0.00 $0.00 $0.00 $0.00 0.02 $0.00 58. Master Plan 348-50 $635,998.00 $0.00 $0.00 $635,998.00 0.10 $63,599.80 59. Rounding $0.00 $0.00 $0.00 $0.00 61. TOTAL DEPRECIABLE PLANT 250649791.00 -51916389.00 -6020586.00 192712816.00 6402148.60 62. TOTAL UTILITY PLANT IN SERVICE 258639919.00 -52241794.00 -6365357.00 200032768.00 63 Less: Depreciation Included on Transportation Schedule ($15,639.15) 64. 6386509.44 Exhibit No. 11 J. Healy Schedule 2 Page 2