20050211Exhibit 3 Sch 2 Individual OPEX Exhibits.xls

DEPR
Sch 2 pg 4 of 4
Sch 2 Pg 3 of 4
Sch 2 Pg 2 of 4
Sch 2 Pg 1 of 4
At Present Rates
Description
Amount
1.
Details
Test Year Expense
Adjustment
Exhibit No. 3

UNITED WATER IDAHO
Annual Depreciation Provision
Test Year Ended July 31, 2004
Pro Forma
Utility
Contributions
Net
Line
Account
Plant
In Aid
Advances
Depreciable
Depreciation
Annual
No.
Account Description
05/31/2005
Rate
NON DEPRECIABLE PLANT:
2.
Organization
301-10
3.
Land & Land Rights, Water Rights - Source of Supply
303-20
4.
Land & Land Rights - Water Treatment
303-30
5.
Land & Land Rights - Trans. & Distrib.
303-40
6.
Land & Land Rights - General Plant
303-50
7.
TOTAL NON DEPRECIABLE PLANT
8.
DEPRECIABLE PLANT:
9.
Structures and Improvements - Source of Supply
304-20
10.
Structures and Improvements - Water Treatment
304-30
11.
Structures and Improvements - Trans. & Distrib.
304-40
12.
Structures and Improvements - General Plant
304-50
13.
Collecting & Impounding Reservoirs - Source of Supply
305-20
14.
Lake, River & Other Intakes
306-20
15.
Wells & Springs
307-20
16.
Infiltration Galleries & Tunnels
308-20
17.
Supply Mains
309-20
18.
Power Generation Equipment
310-20
19.
Power Electric Pumping Equipment - Source of Supply
311-20
20.
Power Diesel Pumping Equipment - Source of Supply
21.
Power Pumping Equipment - Water Treatment
311-30
22.
Power Pumping Equipment - Trans. & Distrib.
311-40
23.
Water Treatment Equipment
320-30
24.
Water Treatment Equipment - Membranes
25.
Distribution Reservoirs & Standpipes
330-40
26.
Trans. & Distrib. Mains & Accessories - Intangible
331-10
27.
Trans. & Distrib. Mains & Accessories SOS
331-20
28.
Trans. & Distrib. Mains & Accessories
331-40
29.
Services
333-40
30.
Meters and Meter Installations
334-40
31.
Hydrants
335-40
32.
Backflow Prevention Devices
336-40
33.
Other Plant & Misc. Equipment - Intangible
339-10
34.
Other Plant & Misc. Equipment - Source of Supply
339-20
35.
Other Plant & Misc. Equipment - Water Treatment
339-30
36.
Other Plant & Misc. Equipment - Trans. & Distrib.
339-40
37.
Other Plant & Misc. Equipment - General Plant
339-50
38.
Office Furniture and Equipment
340-50
39.
AM / FM System - Mapping
40.
Computer Hardware & Software
340-5A
41.
IFMS / WAN / PeopleSoft
42.
Customer Information System
43.
Transportation Equipment
341-50
49.
Stores Equipment
342-50
50.
Tools, Shop and Garage Equipment
343-50
51.
Confined Space Monitor, Generator, Trench Shield
52.
Laboratory Equipment
344-50
53.
Power Operated Equipment
345-50
54.
55.
Communications Equipment
346-50
56.
Miscellaneous Equipment
347-50
57.
Other Tangible Property
348-50
58.
Master Plan
59.
Rounding
61.
TOTAL DEPRECIABLE PLANT
62.
TOTAL UTILITY PLANT IN SERVICE
63
Less: Depreciation Included on Transportation Schedule
64.
Exhibit No. 11
J. Healy
Schedule 2
Page 2
Page 2 of 4
Pro Forma Depreciation Expense
44.
45.
46.
47.
48.
Pro Forma Annual Depreciation Provision
Test Year Ended July 31, 2004 with Capital Additions and Retirements through May 31, 2005
Adjustment No. 37
Adjustment No. 37 Detail
Details of Adjustment to
Depreciation Expense
Adjust Depreciation Expense
Pro Forma Depreciation Expense per
page 2 of 4
Page 1 of 4
To adjust the test year level of depreciation expese to the proforma
level based on plant in service, CIAC and advances
Adjustment No. 38
Page 3 of 4
Adjustment No. 39
Page 4 of 4
Adjust Amortization of Plant Held for Future Use
To adjust the test year level of PHFU amortization to the proforma
level based on the transfer of expenditures related to the CWTP
raw water pump station to plant in service
Pro Forma Plant Held for Future Use Amortization
Amortization of Utility Plant Acquisition Adjustment
Total
40 Years
Raintree Mutual Water
South County Allowed
Barber Water Company
Warm Springs Mesa
20 Years
Redwood Creek
Island Woods
To adjust pro forma UPAA amortization to normalize a test year adjustment
Original UPAA Balance
Accumulated Amortization Through July 31, 2004
Gross Balance UPAA at July 31, 2004
Amort Period
Annual Amortization Expense
Total Pro Forma UPAA Amortization Expense
$107,048.00
$0.00
($6,986.00)
$100,062.00
0.00
$0.00
$6,369,037.00
($325,405.00)
($294,807.00)
$5,748,825.00
0.00
$0.00
$889,034.00
$0.00
$0.00
$889,034.00
0.00
$0.00
$411,626.00
$0.00
($42,978.00)
$368,648.00
0.00
$0.00
$213,383.00
$0.00
$0.00
$213,383.00
0.00
$0.00
$7,990,128.00
($325,405.00)
($344,771.00)
$7,319,952.00
$4,960,489.00
($263,428.00)
($80,686.00)
$4,616,375.00
0.02
$92,327.50
$13,464,912.00
$0.00
$0.00
$13,464,912.00
0.02
$269,298.24
$40,963.00
$0.00
$0.00
$40,963.00
0.02
$819.26
$3,275,346.00
$0.00
$0.00
$3,275,346.00
0.03
$81,883.65
$83,217.00
($21,950.00)
$0.00
$61,267.00
0.02
$1,225.34
$1,272,275.00
($68,216.00)
$0.00
$1,204,059.00
0.02
$24,081.18
$9,294,633.00
($1,397,310.00)
($425,949.00)
$7,471,374.00
0.03
$213,681.30
$34,652.00
$0.00
$0.00
$34,652.00
0.02
$693.04
$2,213,667.00
($9,391.00)
($364,295.00)
$1,839,981.00
0.02
$36,799.62
$474,533.00
$0.00
$0.00
$474,533.00
0.05
$23,726.65
$11,792,060.00
($1,814,218.00)
($498,989.00)
$9,478,853.00
0.05
$473,942.65
$0.00
$0.00
$0.00
$0.00
0.00
$0.00
$5,543,625.00
$0.00
$0.00
$5,543,625.00
0.05
$277,181.25
$955,968.00
$0.00
($129,574.00)
$826,394.00
0.05
$41,319.70
$22,315,119.00
($36,860.00)
($3,384.00)
$22,274,875.00
0.05
$1,113,743.75
$500,000.00
$0.00
$0.00
$500,000.00
0.14
$70,000.00
$9,075,495.00
($1,163,794.00)
($854,814.00)
$7,056,887.00
0.02
$141,137.74
$145.00
$0.00
$0.00
$145.00
0.02
$2.90
$144.00
$0.00
$0.00
$144.00
0.02
$2.88
$103,316,397.00
($40,115,756.00)
($3,021,136.00)
$60,179,505.00
0.02
$1,203,590.10
$37,339,274.00
($6,253,083.00)
($563,650.00)
$30,522,541.00
0.03
$763,063.53
$11,555,621.00
($191,517.00)
$0.00
$11,364,104.00
0.03
$284,102.60
$1,067,642.00
($563,006.00)
($6,986.00)
$497,650.00
0.03
$12,441.25
$0.00
$0.00
$0.00
$0.00
0.00
$0.00
$0.00
$0.00
$0.00
$0.00
0.00
$0.00
$45,794.00
$0.00
$0.00
$45,794.00
0.02
$915.88
$43,525.00
$0.00
$0.00
$43,525.00
0.02
$870.50
$88,441.00
$0.00
$0.00
$88,441.00
0.02
$1,768.82
$15,798.00
$0.00
$0.00
$15,798.00
0.02
$315.96
$697,445.00
($1,131.00)
$0.00
$696,314.00
0.07
$46,444.14
$552,910.00
$0.00
$0.00
$552,910.00
0.10
$55,291.00
$1,792,778.00
$0.00
$0.00
$1,792,778.00
0.20
$358,555.60
$4,067,484.00
$0.00
$0.00
$4,067,484.00
0.10
$406,748.40
$1,795,069.00
$0.00
$0.00
$1,795,069.00
0.10
$179,506.90
$136,111.00
$0.00
$0.00
$136,111.00
0.11
$15,639.15
$24,448.00
$0.00
$0.00
$24,448.00
0.07
$1,630.68
$463,945.00
$0.00
$0.00
$463,945.00
0.07
$30,945.13
$62,533.00
$0.00
$0.00
$62,533.00
0.15
$9,067.29
$116,643.00
($16,729.00)
$0.00
$99,914.00
0.07
$6,664.26
$58,817.00
$0.00
$0.00
$58,817.00
0.00
$0.00
$69,272.00
$0.00
$0.00
$69,272.00
0.15
$10,044.44
$1,298,982.00
$0.00
($71,123.00)
$1,227,859.00
0.07
$81,898.20
$107,621.00
$0.00
$0.00
$107,621.00
0.07
$7,178.32
$0.00
$0.00
$0.00
$0.00
0.02
$0.00
$635,998.00
$0.00
$0.00
$635,998.00
0.10
$63,599.80
$0.00
$0.00
$0.00
$0.00
250649791.00
-51916389.00
-6020586.00
192712816.00
6402148.60
258639919.00
-52241794.00
-6365357.00
200032768.00
($15,639.15)
6386509.44
$1,931.48
-227594.00
22353.00
-205241.00
-5689.85
40.00
1009011.00
-140844.00
868167.00
25225.28
40.00
46966.00
-5382.00
41584.00
1174.15
40.00
62302.00
-24660.00
37642.00
3115.10
20.00
-110249.00
51450.00
-58799.00
-5512.45
20.00
-179675.00
83099.00
-96576.00
-8983.75
20.00
$600,761.00
($13,984.00)
$586,777.00
$9,328.48
$9,328.48
7397.00
$1,931.48
($51,113.00)
$0.00
51113.00
($51,113.00)
$107,048.00
$0.00
($6,986.00)
$100,062.00
0.00
$0.00
$6,369,037.00
($325,405.00)
($294,807.00)
$5,748,825.00
0.00
$0.00
$889,034.00
$0.00
$0.00
$889,034.00
0.00
$0.00
$411,626.00
$0.00
($42,978.00)
$368,648.00
0.00
$0.00
$213,383.00
$0.00
$0.00
$213,383.00
0.00
$0.00
$7,990,128.00
($325,405.00)
($344,771.00)
$7,319,952.00
$4,960,489.00
($263,428.00)
($80,686.00)
$4,616,375.00
0.02
$92,327.50
$13,464,912.00
$0.00
$0.00
$13,464,912.00
0.02
$269,298.24
$40,963.00
$0.00
$0.00
$40,963.00
0.02
$819.26
$3,275,346.00
$0.00
$0.00
$3,275,346.00
0.03
$81,883.65
$83,217.00
($21,950.00)
$0.00
$61,267.00
0.02
$1,225.34
$1,272,275.00
($68,216.00)
$0.00
$1,204,059.00
0.02
$24,081.18
$9,294,633.00
($1,397,310.00)
($425,949.00)
$7,471,374.00
0.03
$213,681.30
$34,652.00
$0.00
$0.00
$34,652.00
0.02
$693.04
$2,213,667.00
($9,391.00)
($364,295.00)
$1,839,981.00
0.02
$36,799.62
$474,533.00
$0.00
$0.00
$474,533.00
0.05
$23,726.65
$11,792,060.00
($1,814,218.00)
($498,989.00)
$9,478,853.00
0.05
$473,942.65
$0.00
$0.00
$0.00
$0.00
0.00
$0.00
$5,543,625.00
$0.00
$0.00
$5,543,625.00
0.05
$277,181.25
$955,968.00
$0.00
($129,574.00)
$826,394.00
0.05
$41,319.70
$22,315,119.00
($36,860.00)
($3,384.00)
$22,274,875.00
0.05
$1,113,743.75
$500,000.00
$0.00
$0.00
$500,000.00
0.14
$70,000.00
$9,075,495.00
($1,163,794.00)
($854,814.00)
$7,056,887.00
0.02
$141,137.74
$145.00
$0.00
$0.00
$145.00
0.02
$2.90
$144.00
$0.00
$0.00
$144.00
0.02
$2.88
$103,316,397.00
($40,115,756.00)
($3,021,136.00)
$60,179,505.00
0.02
$1,203,590.10
$37,339,274.00
($6,253,083.00)
($563,650.00)
$30,522,541.00
0.03
$763,063.53
$11,555,621.00
($191,517.00)
$0.00
$11,364,104.00
0.03
$284,102.60
$1,067,642.00
($563,006.00)
($6,986.00)
$497,650.00
0.03
$12,441.25
$0.00
$0.00
$0.00
$0.00
0.00
$0.00
$0.00
$0.00
$0.00
$0.00
0.00
$0.00
$45,794.00
$0.00
$0.00
$45,794.00
0.02
$915.88
$43,525.00
$0.00
$0.00
$43,525.00
0.02
$870.50
$88,441.00
$0.00
$0.00
$88,441.00
0.02
$1,768.82
$15,798.00
$0.00
$0.00
$15,798.00
0.02
$315.96
$697,445.00
($1,131.00)
$0.00
$696,314.00
0.07
$46,444.14
$552,910.00
$0.00
$0.00
$552,910.00
0.10
$55,291.00
$1,792,778.00
$0.00
$0.00
$1,792,778.00
0.20
$358,555.60
$4,067,484.00
$0.00
$0.00
$4,067,484.00
0.10
$406,748.40
$1,795,069.00
$0.00
$0.00
$1,795,069.00
0.10
$179,506.90
$136,111.00
$0.00
$0.00
$136,111.00
0.11
$15,639.15
$24,448.00
$0.00
$0.00
$24,448.00
0.07
$1,630.68
$463,945.00
$0.00
$0.00
$463,945.00
0.07
$30,945.13
$62,533.00
$0.00
$0.00
$62,533.00
0.15
$9,067.29
$116,643.00
($16,729.00)
$0.00
$99,914.00
0.07
$6,664.26
$58,817.00
$0.00
$0.00
$58,817.00
0.00
$0.00
$69,272.00
$0.00
$0.00
$69,272.00
0.15
$10,044.44
$1,298,982.00
$0.00
($71,123.00)
$1,227,859.00
0.07
$81,898.20
$107,621.00
$0.00
$0.00
$107,621.00
0.07
$7,178.32
$0.00
$0.00
$0.00
$0.00
0.02
$0.00
$635,998.00
$0.00
$0.00
$635,998.00
0.10
$63,599.80
$0.00
$0.00
$0.00
$0.00
250649791.00
-51916389.00
-6020586.00
192712816.00
$6,402,148.60
258639919.00
-52241794.00
-6365357.00
200032768.00
($15,369.00)
-15369.00
$6,386,779.60
$1,647,661.00
$6,386,509.00
4738848.00
$1,647,661.00