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HomeMy WebLinkAbout20050211WorkingCapitalREV11104.xlsSummary Worksheet APN ASD bun BUV LYN NvsASD V2004-07-31 NvsAutoDrillOk VN NvsElapsedTime 2.60E-04 NvsEndTime 38251.38 NvsInstSpec % NvsLayoutType M3 NvsNplSpec %,X,RZF..,CZF.. NvsPanelEffdt V2003-12-31 NvsPanelSetid VUWR NvsReqBU V060 NvsReqBUOnly VY NvsSheetType M NvsTransLed VN NvsTree.UW_BAL_SHEET_TREE YNNYN NvsTreeASD V2004-07-31 NvsValTbl.ACCOUNT GL_ACCOUNT_TBL PED PER RBN RBU RID RTT SCD SCN SFD SFN SFV YY YYYY 101000 Water Plant in Service 101001 WPIS-Retirements 108900 RWIP 108010 111003 113000 107000 CWIP 105000 Plt.Held for Fut.Use/Dev. 114000 UPAA-Adjustment-Water 115000 Amort.UPAA Adj.-Water 124000 Other Investments 121000 Non-Utility Property 131000 Cash 131070 Cash: Collections 131092 Cash: Dividends 135001 135002 135003 142000 142001 142003 142004 142005 173000 Unbilled Revenues-Water 143000 143005 143006 143020 143050 143090 143102 144000 Prov.Uncollectible Accounts 146000 Interco. Accts. Receivable 154000 Plant Mat.& Oper. Supplies 154104 Inventory-Chemicals 154105 Inventory-Exempt 165400 165800 165912 183000 Prelim. Surv.& Invest.Charges 186001 Def.Legal Expenses 186006 Util/DD-Deferred Power Costs 186024 Def.Relocation Expenses 186025 Def.M&J Costs 186292 Util/DD-En Sev costs Spr 2003 186294 Util/DD-Def ESP Costs 186296 Def Pens Early Ret Prog-2000 186297 Def PBOP-Erly Retire Prog-2000 186298 Def Pens Early Ret Prog-1999 186299 Def PBOP-Erly Retire Prog-1999 186301 RA-Deferred Legal 186320 RA-Deferred Rents 186324 RA-Deferred Relocation 186400 RA-Deferred Rate Case 186601 RA-Deferred Tank Painting 186603 RA-Deferred Chemical Treatment 186730 RA-Deferred Studies 186750 RA-Def Post Retirement Ben-NB 186801 RA-Deferred FAS 109-Plant 186802 RA-Deferred FAS 109-Rate 186803 RA-Deferred FAS 109:Tank Paint 186804 RA-Deferred FAS 109-Pensions 186805 RA-Deferred FAS 109-DefCharges 186806 RA-Deferred FAS 109-OtherTaxes 186831 RA-Deferred FAS 109-StatePlant 186832 RA-Deferred FAS 109-StateRate 186833 RA-Def FAS 109-StateTankPaint 186834 RA-Def FAS 109-StatePensions 186835 RA-Def FAS 109-StateDefCharges 186836 RA-Def FAS 109-StateOtherTaxes 186851 RA-Def G/U-FAS 109-Plant 186852 RA-Def G/U-FAS 109-Rate 186853 RA-Def G/U-FAS 109-TankPaint 186854 RA-Def G/U-FAS 109-Pensions 186855 RA-Def G/U-FAS 109-DefCharges 186856 RA-Def G/U-FAS 109-OtherTaxes 186872 RA-Def G/U-FAS 109-State:Plant 186873 RA-Def G/U-FAS 109-State:Rate 186874 RA-Def G/U-FAS 109-State:TnkPt 186875 RA-Def G/U-FAS 109-StatePensio 186876 RA-Def G/U-FAS 109-StateDefChg 186877 RA-Def G/U-FAS 109-StateOthTax 184001 184100 184110 184111 184400 184401 184500 201000 Common Stock Issued 211000 Misc. Paid-In Capital 204000 Preferred Stock Issued 216000 Retained Earnings 216950 Minimum Liability Adjustment 238800 Preferred Stock Div. Dec. 232000 Accounts Payable-Sys Generated 232001 A/P Inventory - Sys Generated 232003 A/P-Contractor Retainage 232010 Offsite Funds Payable 232053 Acct Payable-Mth End Accrual 233000 N/P-Associated Co 235000 Customer Deposits 236001 236002 236006 236200 236306 236307 236313 236402 242001 242005 242006 242008 242009 242012 242013 242015 242019 242020 242030 242032 242033 242100 242200 242201 242205 242225 242310 190100 190101 190102 190103 190104 190201 190202 190203 190204 190603 255000 282001 282002 282010 282013 282101 282102 282103 282104 282106 282107 282121 282122 282123 282124 282126 282127 282141 282142 282143 282144 282146 282147 282161 282162 282163 282164 282166 282167 283300 283306 283603 283610 283700 283702 283710 283725 283727 283729 283731 283800 283805 283811 283813 283821 283822 283831 283833 283838 283991 252000 271000 272000 263000 263012 253103 253104 253108 253109 253610 253905 253908 253915 253918 253925 253928 253935 253938 Acc.Depr.Util.Plt.Ser.-Water Reserve for Deprec.-CIAC Amort.of Prop.Held Fut.Use Working Fund - MGRS Fund Working Fund - Petty Cash Working Fund - Cashiers Drawer Customer Accounts Rec. Cust. A/R-Local Billing Cust. A/R-Refunds Clearing Accrued Customer Credits NSF Clearing Account Other Accounts Receivable A/R-Employees A/R Employee - Spring Program A/R-Merchandise & Jobbing A/R-Developers Advances A/R-Advance Offset A/R-UWR/LDE Partnership Prepaid Regulatory Assess. Prepaid Pension Prepaid-Dues Clearing - Capital Clearing Transportation Clearing Trans.-Large Clearing Trans.-Small Clearing-Misc Construction Clearing - Blocks and Posts Clearing Payroll Current year earnings Accrued Real Estate Taxes Accrued Franchise Taxes Sales and Use Tax-State Accrued FIT Accrued FIT-Gross Up Accrued SIT Accrued SIT-Gross Up FICA-Employer Accrued Payroll Employee:United Way Employee:PAC-Federal Employee:401K Withholding Employee:Garnishments Accident Insur. Withheld Health Plan Costs Withheld Life Insurance Withheld Misc.Employee Withholdings Employee: Met Life Withheld Accrued MIP Dividend Accrued Vanguard Clearing Accrued Stock Options Accrued Insurance Accrued Other Accrued Power Accrued Computer Services Accrued Vacation Accrued ESP Costs Def.FIT Def.FIT-FAS 109 ITC Def.FIT-FAS 109 G/U ITC Def.FIT-FAS 109 OtDed. Def FIT-FAS 109 G/U OtDed. Def.SIT-FAS 109 ITC Def.SIT-FAS 109 G/U ITC Def.SIT-FAS 109 OtDed. Def.SIT-FAS 109 G/U OtDed. Val.Allow DSIT-FAS 109 OtDed. Deferred Invest.Tax Credits Accum.DFIT-ACRS Accum.DFIT-MACRS DFIT - ADR Accum DFIT Benefit on DSIT Def FIT-FAS 109-Plant Def FIT-FAS 109-Rate Exp. Def FIT-FAS 109-Tank Paint Def FIT-FAS 109-Pension Def FIT-FAS 109-Def Chg Def FIT-FAS 109-OthTax Def FIT-FAS 109 GU-Plant Def FIT-FAS 109 GU Rate Ex Def FIT-FAS 109 GU Tank Paint Def FIT-FAS 109 GU Pensions Def FIT-FAS 109 GU Def Charges Def FIT-FAS 109 GU OtTaxes Def SIT-FAS 109-Plant Def SIT-FAS 109-Rate Expen Def SIT-FAS 109-Tank Paint Def SIT-FAS 109-Pension Def SIT-FAS 109-Def Charges Def SIT-FAS 109-Oth Tax Def SIT-FAS 109 GU-Plant Def SIT-FAS 109 GU Rate Ex Def SIT-FAS 109 GU Tank Paint Def SIT-FAS 109 GU Pensions Def SIT-FAS 109 GU DefChar Def SIT-FAS 109 GU Ot.Tax. Def.Federal Income Taxes Def FIT-Def. Comp. DFIT-Cost of Removal Def FIT-Tank Painting Def FIT-Pensions Def FIT-PEBOP Def FIT-Other Taxes Def FIT-Def. Charges Def FIT-CIAC Def FIT-M&S Fees Defer.FIT-Relocation Expense Def. SIT Def. SIT-Dir.Fee Benef Def. SIT-Excess Deprec. Def. SIT-Pensions Def. SIT-Property Def State Inc Tax-AFUDC Equity Def. SIT - Power Def. SIT - Legal Def. SIT-Post Retirement Bnfts Def. FIT-AFUDC Equity Advances for Construction CIAC Accum. Amort. of CIAC Pensions &Benefits Reserve Pension - Minimum Liability Def Vacation Escheats Payable Def Advances & Contrib G/U Def. M&J PBOP-NB-Liab-Trustee DfReg.Liab.FAS109-Fed:ITC DfRgLiab.FAS109-Fed:Oth De DfReg.Liab.FAS109-St:ITC DfRgLiab.FAS109-St:Oth Ded Def Reg.Liab.GU FAS109-Fed:ITC DfRegLiab.GU FAS109-Fed:ODe DfRgLiab.GU FAS109-St:ITC DfRgLiab.GU FAS109-St:ODed United Water Idaho Short Term Investment Other Capital Resources Working Capital 2004 Case Workpaper Case UWI-W- Working Capital for the Test Year ended July 31, 2004 and the Pro Forma Test Year Ended May 31, 2005 At July 31, 2004 At May 31, 2005 Investor Supplied Working Capital Adjustment to Working Capital Adjusted Working Capital At Sept 30, 1999 At April 30, 2000 Highlights of Differences: 2004 1999 Diff Customer AR Interco A/R Unbilled Rev Other Total Short Term Investment: Other Capital Resources: RA Deferred FAS 109 Plant Accrued RE Taxes Deferred Post Ret Benefits Deferred Reg Liab FAS 109 Fed ITC RA Deferred FAS 109 St Plant Minimun Liability Adjustment Other Deferred Reg Liabs PLANT & RATE BASE OTHER INVESTOR INVENTORY, SUPPLIES, and CASH BALANCE AT 7/31/04 Non-CASH (A) (B) (D) (E) ( C) Working Capital Requirement CASH $5,875,708.00 $5,875,708.00 ($8,088,070.00) -8088070.00 ($8,088,070.00) -8088070.00 ($2,212,362.00) ($2,212,362.00) ($2,212,362.00) ($2,212,362.00) $11,018,978.00 $11,018,978.00 ($6,479,654.00) -6479654.00 ($6,479,654.00) -6479654.00 $4,539,324.00 $4,539,324.00 ($2,300,000.00) $4,539,324.00 $2,239,324.00 $4,373,802.00 ($403,614.00) ($4,777,416.00) $3,114,370.00 $1,752,497.00 ($1,361,873.00) $3,382,500.00 $6,218,121.00 $2,835,621.00 ($1,001,805.00) -1001805.00 ($232,835.00) -232835.00 $768,970.00 $0.00 ($2,113,216.00) -2113216.00 ($2,113,216.00) $1,150,111.00 $654,755.00 ($495,356.00) $11,018,978.00 $5,875,708.00 ($5,143,270.00) ($1,204,829.00) -1204829.00 ($2,808,732.00) -2808732.00 ($1,603,903.00) $798,004.00 $1,502,989.00 $704,985.00 $0.00 $1,383,085.00 $1,383,085.00 ($956,551.00) -956551.00 ($912,600.00) -912600.00 $43,951.00 ($205,899.00) -205899.00 ($310,016.00) -310016.00 ($104,117.00) ($178,600.00) -178600.00 ($311,676.00) -311676.00 ($133,076.00) ($1,396,983.00) -1396983.00 $198,645.00 198645.00 $1,595,628.00 ($1,108,989.00) -1108989.00 ($3,660,031.00) -3660031.00 ($2,551,042.00) ($665,005.00) -665005.00 ($871,547.00) -871547.00 ($206,542.00) ($483,430.00) -483430.00 ($419,229.00) -419229.00 $64,201.00 ($1,077,372.00) ($1,878,958.00) ($801,586.00) ($6,479,654.00) -6479654.00 ($8,088,070.00) -8088070.00 ($1,608,416.00) Page of 227619527.10 -136128.18 8296.30 -46699677.08 -8293501.38 -280656.33 13506811.18 2555658.30 600761.18 -13984.40 1250.00 53329.00 -403614.46 41000.00 100.00 9000.00 400.00 550.00 1752496.92 -90563.87 -626.38 0.00 602.55 6218121.00 95252.26 0.00 0.00 89985.95 3563.65 -3563.65 0.00 -25800.00 -232835.23 66240.00 49675.66 150296.52 17048.97 -2113216.00 -15443.00 3300.25 12168.75 1363240.02 130093.19 148003.01 72053.88 176698.99 721330.00 529287.00 117819.00 47073.00 15268.72 19458.00 27121.77 0.00 79741.80 0.00 -0.01 497631.00 -2808732.00 0.00 -2417.00 -387165.00 117191.00 33005.00 1502989.00 0.00 6377.00 -111670.00 31991.00 8262.00 -1512394.00 0.00 -1304.00 -208473.00 63103.00 17772.00 130693.00 0.00 553.00 -9711.00 2780.00 718.00 128579.00 301977.03 -162839.48 -150375.36 0.00 907.13 676.00 -1261750.00 -67104330.21 -696500.00 -51363549.90 -3419493.72 1382085.00 5274.91 -962140.38 -27206.13 -78114.41 -222180.87 1424500.89 -4799000.00 -110.00 -912600.00 -91911.46 -1426.44 198645.36 8897.00 27577.58 1088.00 -23346.00 -311676.00 -22.00 -30.00 -14412.19 -695.94 0.00 0.00 0.00 -9945.16 -40.32 -3662.32 -6778.67 0.00 3575.20 1078.19 -310016.00 -45500.00 -36573.10 0.00 88952.00 419229.00 225736.00 67217.00 36194.00 104950.00 9127.00 375388.00 32643.00 -273646.00 -1309099.00 -1901480.00 -6727566.54 -425492.00 70539.00 2808732.00 0.00 2417.00 387165.00 -117191.00 -33005.00 1512394.00 0.00 1304.00 208473.00 -63103.00 -17772.00 -1502989.00 0.00 -6377.00 111670.00 -31991.00 -8262.00 -130693.00 0.00 -553.00 9711.00 -2780.00 -718.00 798893.22 -130565.00 -33482.40 -28533.00 251425.00 722998.00 -27478.00 -428500.00 211321.00 76948.00 -53464.00 -75381.90 -11102.00 -147767.00 59745.00 -4209.22 -33562.00 -76135.00 -2798.00 34086.00 -555087.00 -7072337.04 -52963859.92 8293501.38 -145880.00 -2126284.00 -4610.13 -2333656.00 -289328.43 -3660031.20 -419229.00 -67217.00 -104950.00 -123634.00 -225736.00 -36194.00 -9127.00 -10751.00 -129951341.85 6266650.32 125795453.86 -86462.28 -2024300.05 2045125.66