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HomeMy WebLinkAbout20050211Exhibit 3 Summary Only.xlsSheet3 Sheet2 Sheet1 UNITED WATER IDAHO Details of Adjustments to Operating Expenses At Present Rates Summary July 31, 2004 Test Year Line No. Adjustment No. Description Income Statement Account Reference Actual Twelve Months Ended July 31,2004 Adjustments Pro Forma Expense at May 31,2005 (1) (2) (3) (4) (5) (6) Adjusted O&M: 1 Payroll to O&M Cost Types 1 & 2 2 Thrift Plan 926-700 3 Health Care 926-500/610/640 4 Pension 926-000 5 PEBOP 926-105/106/110 6 Payroll Overheads 922-000 7 Deferred Early Retirement Cost Amortization 926-590 (portion) 8 Deferred Enhanced Severance Program Amortization 9 Purchased Water 602-000 10 Tank Painting Amortization-Old 672000 11 Power 623-000 12 Amortization of Deferred Power 13 Chemicals 641-000 14 Water Qualty Testing (Outside Lab Only) 642-000 15 Columbia Water Treatment Plant Misc Opex-Telephone, Water Quality Testing,Natural Gas,other Utilities,Security Alarm Monitoring,Sanitation Various 16 Variable Cost Savings Due to CWTP Operations 17 Transportation Expense Cost Types 40 & 96 18 Customer Postage 903-020 19 Outside Computer 903-030 20 Outside Collection 903-040 21 Customer Records & Collection Expense/Miscellaneous Customer Accounting Expenses 903-050/905000 22 Uncollectibles 904-000 23 IPUC Annual Assessment 928-000 24 Rate Case Expense Amortization 928-130 25 Relocation Expense Amortzation 930-310 26 Business Insurance 924-000/090 & 925-000/010 27 Adjust Dues, Eliminate Lobbying & Charitable Give 921110,921300,930300 28 Information Technology 923-140 & 921-400 29 Enhanced Severance Program 930-250 30 Expenses Related to Customer Growth 31 Expenses Related to Weather Normalization 32 Outside Services Legal 923-080 33 Amortization of Deferred Terra Grande Expenses 34 Removal of Carriage Hill Operating Expense Total Adjusted O&M Unadjusted O&M: 35 M & S Fees 923-010,11,12,13,14 36 Other Operation and Maintenance Expense Total Unadjusted O&M Total Operation and Maintenance Adjustments 37 Depreciation 403-000 38 Amortization of Plant Held for Future Use 405-000 39 Amortization of Utility Plant Acquisition Adjustments 406-000 Total Depreciation and Amortization 40 Ad Valorem Taxes 408-120 41 Payroll Taxes 408-130/131/134 Total Taxes Other Total Operating Expenses Exhibit No. 3 J. Healy 1.00 $3,155,584.00 $232,555.00 $3,388,139.00 2.00 90156.00 1321.00 91477.00 3.00 523193.00 501585.00 11595.00 10013.00 148368.00 671561.00 4.00 624767.00 12279.00 637046.00 5.00 614847.00 -145345.00 469502.00 6.00 -859795.00 -859795.00 -52956.00 -912751.00 -912751.00 7.00 152208.00 105526.00 257734.00 8.00 0.00 49751.00 49751.00 9.00 107788.00 87528.00 195316.00 10.00 3096.00 6091.00 9187.00 11.00 1242538.00 514265.00 1756803.00 12.00 0.00 516667.00 516667.00 13.00 235950.00 78224.00 314174.00 14.00 78348.00 7662.00 86010.00 15.00 0.00 57210.00 57210.00 16.00 0.00 -139580.00 -139580.00 -139580.00 17.00 362613.00 43652.00 406265.00 18.00 170280.00 8061.00 178341.00 19.00 384481.00 14416.00 398897.00 20.00 99590.00 -20125.00 79465.00 21.00 18009.00 -10879.00 7130.00 22.00 162706.00 -31661.00 131045.00 23.00 72347.00 3476.00 75823.00 24.00 0.00 81667.00 81667.00 25.00 25688.00 1477.00 27165.00 26.00 789765.00 293535.00 1083300.00 27.00 14005.00 -14005.00 0.00 28.00 105094.00 51046.00 156140.00 29.00 2995.00 -2995.00 0.00 30.00 0.00 73022.00 73022.00 31.00 0.00 -8792.00 -8792.00 -8792.00 32.00 82851.00 -28851.00 54000.00 33.00 0.00 1569.00 1569.00 34.00 0.00 -986.00 -986.00 -986.00 35.00 8259104.00 1933193.00 10192297.00 36.00 37.00 38.00 2006757.00 0.00 2006757.00 39.00 1204457.79 1509311.00 79125.00 3096.00 115032.00 2995.00 24160.00 60727.00 362613.00 94970.00 3096.00 35850.00 833.79 60727.00 485.00 94970.00 105895.00 10155.00 31427.00 0.21 1204458.00 40.00 3211214.79 0.21 3211215.00 41.00 42.00 $11,470,318.79 $1,933,193.21 $13,403,512.00 43.00 46.00 $4,738,848.00 1647661.00 $6,386,509.00 47.00 51113.00 -51113.00 0.00 48.00 7397.00 1931.00 9328.00 49.00 50.00 $4,797,358.00 $1,598,479.00 $6,395,837.00 53.00 54.00 $1,528,696.00 $42,245.00 $1,570,941.00 55.00 321994.00 $30,277.00 352271.00 56.00 57.00 $1,850,690.00 $72,522.00 $1,923,212.00 58.00 59.00 $18,118,366.79 $3,604,194.21 $21,722,561.00