20050211Exhibit 3 Summary Only.xls

Sheet3
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