20050211Exhibit 3 Sch 3 Individual OPEX.xls

FUTA Tax P 4 of 4
SUTA Tax P. 3 of 4
FICA Tax P. 2 of 4
Property Tax P. 1 of 4

UNITED WATER IDAHO
Calculation of Real and Personal
Property Taxes
Line
No.
Description
Amount
1.
2.
To adjust the amount of Property Tax expense
Details
3.
4.
5.
6.
7.
8.
Test Year Expense
9.
Adjustment
J. Healy
Schedule 3
Details of Adjustments to
Payroll Taxes
At Present Rates
To adjust Employer FICA Tax Liability
FICA
Medicare
Combined
No Limit
Wages in Excess of FICA base
Taxable Wages
FICA Tax Rates
Pro Forma FICA Tax
10.
Idaho Taxable Base
Idaho U C Tax Rate
Employees covered by U.C. Tax
Taxable Base
Tax Rate
Pro Forma Idaho Unemployment Tax
Exhibit No. 3
Page 4 of 4
Page 3 of 4
Page 2 of 4
Page 1 of 4
July 31, 2004
Adjustment No. 40
Adjust Property Tax Expense
based 6-year average increase applied to tax expense
Estimated Property Tax Bill for 2004 for utility property in Ada
& Canyon County
Average annual expense increase over past six years experience
Estimated 2005 Property Tax Expense
Pro Forma Level of Property Tax Expense
FICA Base for 2005
FICA Rate for 2005
Pro Forma Payroll at 2005 Rates
Adjustment No. 41
To adjust State Unemployment Insurance Tax
(91 @ $29,500 less under limit wages $22,177
plus temps $52,837)
Adjustment No. 42
Adjustment No. 43
To adjust Federal Unemployment Insurance Tax
Federal Taxable Base
Federal Tax Rate
Employees covered by Federal Unemployment Tax
(91 @ $7,000 plus temps $50,061)
Pro Forma Federal Unemployment Tax
$383.49
$7,000.00
8.00E-03
$687,061.00
91.00
7000.00
50061.00
$687,061.00
8.00E-03
$5,496.49
$5,113.00
$383.49
$469.32
$29,500.00
2.00E-03
$2,715,160.00
91.00
29500.00
52837.00
22177.00
$2,715,160.00
2.00E-03
$5,430.32
$4,961.00
4734.00
227.00
$469.32
$29,424.90
$90,000.00
0.06
0.01
$4,539,028.00
$4,539,028.00
$95,012.00
0.00
$4,444,016.00
$4,539,028.00
0.06
0.01
$275,528.99
$65,815.91
$341,344.90
$311,920.00
$29,424.90
$42,245.47
$1,504,445.00
0.04
$1,570,941.47
1.04
$1,528,696.00
$42,245.47