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200505021st staff response UWI workpapers.xls
Staff UPAA Amortization WP Staff Accum Depr & Amort 13-Mo. CIAC Gross- Net Compare Staff 13-Mo. CIAC Gross- Net 13-Month CIAC Pro Forma Advances 13-Month Advances Retirements Exhibit No. 8 Addtns. Additions by Acct. Less CWTP Annualize CWTP Annualize CWTP by Account 13-Month Average PIS Staff Adj. for 13-Month Avg. Work Capital EXH 1 P 9 of 9 EXH 1 Page 8 of 9 EXH 1 P 7 of 9 EXH 1 P 6 of 9 EXH 1 P 5 of 9 EXH 1 P 4 of 9 EXH 1 P 3 of 9 EXH 1 P 2 of 9 Exh 1 Summary P 1 of 9 \B \C UNITED WATER IDAHO CASE UWI-W-04-4 (A) (B) (C) (D) (E) Per Books July 31, 2004 Adjustments Test Year Adjusted Pro Forma Year May 31, 2005 Line No. Description Utility Plant In Service Customer Advances for Construction Accumulated Deferred Income Taxes Pre-1971 Investment Tax Credits Deferred Charges Working Capital Net Utility Plant Total Rate Base Contributions in Aid of Construction (net) Accumulated Depreciation, Amortization of UPAA and Amortization of PHFU Utility Plant Acquisition Adjustments (gross) Exhibit No. 1 J. Healy Rate Base Summary United Water Idaho Pro Forma Plant Account Number Plant Account Description Per Asset Mgt Matrix Less: Plant Held For Future Use GL Account 105000 Per General Ledger Pro Forma- Reclass PHFU to Plant in Service Pro Forma Additions August 1, 2004 through May 31, 2005 Pro Forma Retirements August 1, 2004 through May 31, 2005 Carriage Hill Transaction Impact Pro Forma Utility Plant in Service May 31, 2005 Plant In Service River Intake Additions Retirements Other Utility Plant 07/31/2004 05/31/2005 301-10 Organization 303-20 Land & Land Rights, Water Rights - Source of Supply 303-30 Land & Land Rights - Water Treatment 303-40 Land & Land Rights - Trans. & Distrib. 303-50 Land & Land Rights - General Plant 304-20 Structures and Improvements - Source of Supply 304-30 Structures and Improvements - Water Treatment 304-40 Structures and Improvements - Trans. & Distrib. 304-50 Structures and Improvements - General Plant 305-20 Collecting & Impounding Reservoirs - Source of Supply 306-20 Lake, River & Other Intakes 307-20 Wells & Springs 308-20 Infiltration Galleries & Tunnels 309-20 Supply Mains 310-20 Power Generation Equipment 311-20 Power Electric Pumping Equipment - Source of Supply Power Diesel Pumping Equipment - Source of Supply 311-30 Power Pumping Equipment - Water Treatment 311-40 Power Pumping Equipment - Trans. & Distrib. 320-30 Water Treatment Equipment Water Treatment Equipment - Membranes 330-40 Distribution Reservoirs & Standpipes 331-10 Trans. & Distrib. Mains & Accessories - Intangible 331-20 Trans. & Distrib. Mains & Accessories - SOS 331-40 Trans. & Distrib. Mains & Accessories 333-40 Services 334-40 Meters and Meter Installations 335-40 Hydrants 336-40 Backflow Prevention Devices 339-10 Other Plant & Misc. Equipment - Intangible 339-20 Other Plant & Misc. Equipment - Source of Supply 339-30 Other Plant & Misc. Equipment - Water Treatment 339-40 Other Plant & Misc. Equipment - Trans. & Distrib. 339-50 Other Plant & Misc. Equipment - General Plant 340-50 Office Furniture and Equipment AM / FM System - Mapping 340-5A Computer Hardware & Software IFMS / WAN / PeopleSoft Customer Information System 341-50 Transportation Equipment 342-50 Stores Equipment 343-50 Tools, Shop and Garage Equipment Confined Space Monitor, Generator, Trench Shield 344-50 Laboratory Equipment 345-50 Power Operated Equipment 346-50 Communications Equipment 347-50 Miscellaneous Equipment 348-50 Other Tangible Property Master Plan Rounding Total Plant In Service United Water Idaho Case UWI-W-04-4 Plant In Service at July 31, 2004 and the Pro Forma Year Ended May 31, 2005 (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) Exhibit No 1 At July 31, 2004: Accumulated Depreciation Accumulated Reserve for Depreciation CIAC Amortization of Plant Held for Future Use Accumulated Depreciation And Amortization at July 31, 2004 From August 1 2004 to May 31, 2005: Depreciation Expense on July 31, 2004 PIS , ten months Depreciation Expense on PIS adds prior to May 31, 2005 , two and one half month convention Reverse Carriage Hill Accumulated Depr on Refunded Advances Reverse Carriage Amort Reserve For Depr of CIAC Journal Date DeptID Act Proj Amount Line Descr Ledger DEPR_ADJ 2004-09-15 1403 SC_EXCEPT Depreciation ACTUALS AM00189416 1404 Amortiz.of Other Util.Plant S292 X00009 Amort.of Util.Plt.Acq Adj S294 X00011 S295 X00010 S296 X00020 S298 X00027 S299 X00014 Depreciation Expense: Aug 2003 Depr Exp September Depr Exp September Depr Exp Adj Oct Nov Dec Jan Feb Mar Apr May Amortization of CIAC: Per Depr Schedule Balance of Accumulated Depreciation and Accumulated Amortization of CIAC, Accumulated Depreciation of Plant Held For Future Use and UPAA Amortization Case No. UWI-W-04-4 Test Year Ended July 31, 2004 and Pro Forma Year Ended May 31, 2005 Line No. 1 Amortization of UPAA Total Accumulated Depreciation, CIAC Reserve, UPAA & PHFU Accumulated Amortization Utility Plant Retirements August 1, 2004 to May 31, 2005 Amortization of Contributed Plant August 1, 2004 to May 31, 2005 Cost of Removal on Plant Retirements Salvage on Plant Retirements Accumulated CIAC Reserve Transfer in From PHFU for CWTP RWPS Amortization of Plant Held for Future Use Aug I, 2004 to May 31, 2005 Record UPAA Amortization Aug 1 2004 to May 31, 2005 Change August 1, 2004 to May 31, 2005 (F) (G) Balance of Accumulated Depreciation, CIAC Reserve, PHFU Reserve and UPAA Reserve Reclass of Advances in CWIP Plant Account Balance as of July 31, 2004 Reclass of Danskin Well #2 Advance Micron/Arrowhead Reclass Reclass of Belmont Source of Supply Acquisition Reclass of Advance Refunds July 2004 Restated Advances at July 31, 2004 Advances in CWIP Total Per GL July 31, 2004 Pro Forma Refunds Aug 1, 2004 to May 31, 2005 Advances for Construction as of July 31, 2004 and Pro Forma Year Ended May 31, 2005 Line No 30110 - Organization Intangible Plant 30320 - Source of Supply Land & Land Rights 30340 - Water Treatment Plant Land & Land Rights 30420 - Source of Supply & Pumping Plant Structures & Improvements 30520 - Source of Supply & Pumping Plant Collecting and Impounding Plant 30720 - Source of Supply & Pumping Plant Wells & Springs 30920 - Source of Supply & Pumping Plant Supply Mains 31120 - Source of Supply & Pumping Plant Power Generation Equipment 31140 - Trans & Dist Plant Pumping Equipment 32030 - Water Treatment Plant Treatment Equipment 33040 - Trans & Dist Plant Reservoirs 33140 - Trans & Dist Plant Mains 33340 - Trans & Dist Plant Services 33350 - Trans & Dist Plant Hydrants 34650 - General Plant Communication Equipment Advances for Construction at May 31, 2005 Gross Balance in General Ledger Account 271000 Accumulated Amortization in General Ledger Account 272000 Balance at July 31, 2004 Amortization Of Contributions Reverse Carriage Hill CIAC Amort Balance in CIAC associated with CWIP Net Contributions in Aid of Construction at May 31, 2005 Test Year Ended July 31, 2004 and the Pro Forma Year Ended May 31, 2005 Contributions in Aid of Construction (net) as of July 31, 2004 and Pro Forma Year Ended May 31, 2005 Contributions in Aid of Construction at July 31, 2004: From August 1, 2004 through May 31, 2005: Change United Water Idaho Inc Test Year Ended July 31, 2004 Pro Forma through May 31, 2005 Acquistion Description Company Project ID IPUC Order Month Amortzation Period Amortization Through July 2004 Account 115000 Net Unamortized Balance at July, 2004 Monthly Amortization Amount Pro Forma Months August through May 2005 Pro Forma Amortization Consolidated Net UPAA At May 31, 2005 Warm Springs Mesa August 1996 20 Years Redwood Creek May 1995 Island Woods Aprip 1995 Raintree September 2000 40 Years South County Water January 1999 Barber Water Summary of Gross and Net Utility Plant Acquisition Adjustments UPAA Account 114000 Page 5 of 10 Accumulated Deferred Federal Income Taxes as of July 31, 2004 and Pro Forma Year Ended May 31, 2005 Account & Description 282001 Accumulated Deferred FIT ACRS 282002 Accumulated Deferred FIT MACRS 282010 Deferred FIT ADR 283300 Deferred FIT 283991 Deferred FIT AFUDC Equity 253108 Deferred Advances and Contributions Gross UP Pro Forma Tax Depreciation Pro Forma Book Depreciation Excess Tax Over Book Depreciation Deferred Federal FIT at July 31, 2004 Federal Income Tax Rate Incremental Deferred Federal Income Tax Total Deferred FIT (Line 7 plus line 12) Pro Forma Balance at May 31, 2005 Pre-1971 Investment Tax Credit for the Test Year Ended July 31, 2004 and the Pro Forma Year ending May, 31, 2005 Year Book Life Book Balance at July 31, 2004 Annual Expense Ten Months Expense Balance at May 31, 2005 1962 50 Years 1963 1964 1965 1966 1967 1968 1969 Case No UWI-W-04-4 Deferred Debits Balance for the Test Year ended July 31, 2004 and the Pro Forma Year ending May 31, 2005 Account Number Debit Credit 186001 Deferred Rate Case Expense 186006 Deferred Power Expense 186024/186324 Deferred Relocation Cost 186320 Deferred Rents ( Lakewood Well Lease) 183000 Deferred Terra Grande Cost 186601 Deferred Tank Painting Total Interim Activity Working Capital for the Test Year Ended July 31, 2004 and Pro Forma Year Ended May 31, 2005 Investor Supplied Capital Plant & Rate Base Investments Cash -Other Inventory, Supplies & Cash Working Capital Requirement Page 10 of 10 Reverse Carriage Hill CIAC Page 1 of 9 Page 2 of 9 Page 3 of 9 Page 4 of 9 Page 5 of 9 Page 6 of 9 Page 7 of 9 Page 8 of 9 Page 9 of 9 07/31/2003 08/31/2003 09/30/2003 10/31/2003 11/30/2003 12/31/2003 1/31/2004 2/28/2004 3/31/2004 4/30/2004 5/31/2004 6/30/2004 C01B010 Treatment Plant Land C02D104 (12) (13) (14) (15) (16) (17) (18) (19) (20) (21) (22) (23) 13-Month Average (Sum of Line 54, Columns (4) - (16) Divided by 13) Annualize CWTP Already included within Plant in Service before July 2003, therefore, already annualized C02B002 C01D104 C04B004 C03E001 C04B002 C03D104 C96A007 Project ID Project Description (13/13) (12/13) (11/13) (10/13) (9/13) (8/13) (7/13) (6/13) (5/13) (4/13) (3/13) (2/13) (1/13) Plant in Service (PIS) PIS Net Adj. CWTP - Exhibit No. 8 24-Inch Main in Columbia Rd. Per CWIP Report: $20,196.14 closed 2/15/04 $6,862.84 closed 3/15/04 $13,925.69 closed 5/15/04 $14,196.67 closed 7/15/04 All other transactions closed on or before 7/03 Per 3/22/05 Revision $6,270.53 closed 9/15/03 24-Inch on Hwy 21 & Tech Way -$75.20 & $35.26 closed 8/15/03 -$8.51 closed 9/15/03 30-Inch Raw Water Pipeline Per 3/22/05 Revision of Exhibit No. 8 CWTP Clearwell Raw Water Pump Station Per CWIP Report: costs closed 6/04 Per CWIP Report: costs closed 7/04 16-Inch TW Line from CWTP Adjustment to Annualize CWTP Projects $52,032.12, $531,052.10, $183,755.47 $9,136.15, $4,922.79, $3,402.89 $22,747.48, $8,996.65, $289,995.93 $87,921.14, $105,844.25, $126,386.06 $46,114.13, $169,034.41, $119,810.88 $70,354.68, $24,111.69 -$8, $1,385.28, $170.32, $14,145.30 $37,263, $5,885.25, $6,659.44, $21,596.66, $21,859.69 $8,773.98, $107.93, $86,697.15 $681.15, $6,019.89, $103.97 $358,027.24, $782.34, $4,579.73 $4,120.02, $5,952.30 Exhibit No. 8 Additions as if in Plant in Service During July 31, 2004 C01A007 CULLEN MONITORING WELL C02A008 MAPLE HILLS WELL C02A102 INITIAL BUTTE WATER RIGHTS C03A101 VAULT FOR MONITOR WELLS C04A102 SURFACE WATER RIGHTS C05A104 REHABILITATE RANNEY COLLECTOR #1 TOTAL SOURCE OF SUPPLY ADDITIONS TREATMENT C98B001 IRON & MANGANESE REMOVAL COLUMBIA WTP C02B008 BALI HAI WELL - WATER TREATMENT C03B003 MAPLE HILLS #1 TREATMENT C03B004 SAFETY SHOWERS RAW WATER PUMP STATION 30" RAW WATER PIPE LINE C04B006 CHLORINE CODE COMPLIANCE C04B501 REPL. CHLORINATION EQUIP. C04B502 MARDEN FILTER #2 REPAIR C04B007 MARDEN WTP CHLORINE GENERATOR C04B503 REPLACE Cl2 RESIDUAL ANALYZERS C04B504 PRODUCTION GEN PLANT - MARDEN C04B505 REPLACE CHLORINATION EQUIPMENT 2 C04B506 TURBIDIMETERS TOTAL TREATMENT ADDITIONS PUMPING PLANT C03C504 REPLACE CONTROL EQUIP. C04C001 PUMP STATION COOLING SYSTEMS C04C002 AUXILIARY POWER-PLEASANT VALLEY WELL C04C003 FIRST BENCH SPLIT PUMP IMPROVEMENTS C04C101 INSTALL MOTOR SAVERS C04C103 HIGHLAND VIEW BOOSTER UPGRADE C04C104 BRAEMERE BOOSTER UPGRADE C04C106 SUNVIEW 7.5 HP, 120 GPM PUMP C04C107 PIONEER WELL SHAFTS & SPIDER BEARINGS C04C108 HILLCREST BOOSTER 200A BREAKER C04C109 GODDARD WELL 150 HP MOTOR C04C110 REPLACE STARTER PANELS C04C201 LANDSCAPING WELL SITES C04C503 RECONSTRUCT PUMPING FACILITIES C04C501 CONTROL EQUIPMENT C04C502 VALMET RTU REPLACEMENT C05C501 SCADA REPLACEMENT C04C004 C04C005 VFD INSTALLATIONS-EFFICIENCY C05C001 AUXILIARY POWER UPGRADES C04C505 VALMET RTU REPLACEMENT 2 TOTAL PUMPING PLANT ADDITIONS MAIN LINES C..D002 NEW SHORT MAINS & VALVES 16" TW LINE FROM COLUMBIA WTP C04D003 OPERATIONAL CONTROL EQUIPMENT-PRVS C04D004 1ST BENCH SERVICE LEVEL SPLIT-MAINS C04D101 HILTON STREET (GROVER TO PONDER) C04D103 AMITY ROAD C04D104 BANBURY PRV C04D106 THOMAS ST PRV C04D107 CANDLERIDGE DR CHECK VALVE N/A YAMHILL ST CHECK VALVE (costs incl under C03D104) C04D603 TANGLEWOOD PRV C04D604 EDGECLIFFF TERRACE C04D605 CLOVERDALE RD (RAILROAD TO FRANKLIN) C04D606 DESERT AVENUE PRV C04D607 WOODLAWN/PLEASANTON/ROSS/29TH C04D701 CLOVERDALE RD (I-84 TO CAMAS) C04D702 COLE RD (VICTORY TO CENTURY) C04D704 FRANKLIN ST (17TH TO 13TH) C04D705 WASHINGTON ST (10TH TO 13TH) C04D706 PLEASANTON (21ST TO 22ND) C..D3xxx DEVELOPER PROJ CWIP 7/31/04 C04D108 NEW FLOATING FEATHER 16" MAIN C04D201 CLOVERDALE (CAMAS-OVERLAND) C05D601 POND & ROSE HILL C05D602 EDSON & POND C05D701 LATAH (TARGEE-OVERLAND) TOTAL MAIN LINE ADDITIONS STORAGE COLUMBIA WTP CLEARWELL C03E002 SOUTHWEST BOISE STORAGE C05E501 REPLACE TOLUKA RESERVOIR TOTAL STORAGE ADDITIONS SERVICES AND METERS C..F C..G METERS INFORMATION TECHNOLOGY C04J001 HYDRAULIC MODELING SOFTWARE C04J002 UPS WIRING C04J004 SCADA OFFSITE BACKUP C04J005 PRODUCTION REPORTING EQUIPMENT C04J007 COMPUTER REPLACEMENT PROJECT C04J101 FLEET MANAGEMENT SOFTWARE C04J901 PEOPLE SOFT 8.4 C04J008 MANAGED DESKTOP SERVER C04J009 ARCVIEW UPGRADES C04J010 LAN EQUIPMENT C04J501 REPLACE PRODUCTION FIELD LAPTOPS C04J011 T&D NEW FIELD LAPTOPS C04J502 VOICE RADIO UPGRADE TOTAL INFORMATION TECH ADDITIONS GENERAL PLANT C04K101 SAFETY FLASHERS C04K102 SECURITY UPGRADES-VULNERABILITY C04K301 LETTER OPENER C04K302 FOLDER/INSERTER C04K304 UW IDAHO MASTER PLAN C04K701 VICTORY OFFICE WALL CABINETS C04K108 FLUSHING DIFFUSERS C04K503 REPLACE T&D EQUIPMENT C04K107 NEW CONSTRUCTION SIGNS AND STANDS C04K109 NEW WORK STATION FURNITURE C04K106 C04K104 AUTOMATED EXTERNAL DEFIBRILLATOR Using 3/22/05 Revised Exhibit No. 8 TOTAL SERVICES AND METERS TOTAL GENERAL PLANT ADDITIONS TOTAL POST TEST YEAR ADDITIONS Cross Check: Less: CWTP Schedule 8 Less CWTP (Project Numbers Now Identified as C03J902/C03J903) 12/31/04 Capital Expenditures 12/31/04 Less PIS ProForm Addtl. as if Closed 7/31/04 Costs Already Closed to PIS on or before 7/31/04 Annualized x n/a 12/31/04 Matches #194 Cap. Exp. Difference 12/31 on Exhibit 8 Less #194 Rpt. see Healy CIAC Workpaper CWIP Rpt or #194 9/30 Dan Brown Col. 4 Col. 5 Col. 6 Col. 7 Total Net Adj. By 320-3A Membrane Filters Spread of Accounts for items in Exhibit No. 8 per relative percentages on J. Healy worksheet Annualize CWTP Projects (Portions of CWTP Already Annualized by Closing before 7/03) except where actual net adjustment equalled addition. In those cases, used actual dollars by account. CO. FUNDED NEW AND REPL SERVICES (Dan Brown) C..F005 C..F501 New Domestic Services (Co-Inst.) Replacement Domestic Services C..G001 New Customer Meters C..G501 Replacement Customer Meters =510379+767506 =414489+84645 Revised Schedule 8 Additions (12/31/04 CapEx) Removing Meters & Services Estimates Replacing with Meters & Services Actuals 12/31/04 Capital Expenditures Pro Forma Additions August 1, 2004 through December 31, 2004 as if Closed During July 2004 Reclass of Advances in CWIP: Reclassed Advances at July 31, 2004 Col. 3 Col. 8 13-Month Average (Sum of Line 18 Columns (3) through (14) Plus Column (20) Divided by 13) General Ledger Balance as of 7/31/03 General Ledger Balance as of 8/31/03 General Ledger Balance as of 9/30/03 General Ledger Balance as of 10/31/03 General Ledger Balance as of 11/30/03 General Ledger Balance as of 12/31/03 General Ledger Balance as of 1/31/04 General Ledger Balance as of 2/28/04 General Ledger Balance as of 3/31/04 General Ledger Balance as of 4/30/04 General Ledger Balance as of 5/31/04 General Ledger Balance as of 6/30/04 General Ledger Balance as of 7/31/.04 13-Month Average Advances by Account Col. 9 General Ledger Advances as of 12/31/04 Advances from August thru December 2004 by Account as if Closed in July 31, 2004 13-Month Average Advances for Construction Including Post Test Year Transactions Gross CIAC per General Ledger 271000 CIAC Pro Forma GrossCIAC in Service per UW-AM-PIS Query Related to Transferred to PIS Not Transferred to PIS Related To CWIP TOTAL ( ) refers to credit balance of account Refunds from July thru December 2004 August Reduction to Advance Per Company Records August thru December 2004 Refunds as if Closed in July 31, 2004 Refunds from August thru December 2004 by Account 13-Month Average of General Ledger Balances PLANT ADDITIONS AND RETIREMENTS - 7/31/2004 TO 5/31/2005 Revised 10/21/2004 Hide PROJECT Total Forecast Adds Thru Plant ACTUAL DATE DATE IN RETIRE COST TO SALVAGE ADD CTR NUMBER DESCRIPTION Addition 07/31/04 Acct ADDITION START SERVICE AMOUNT REMOVE VALUE 30310 30320 30420 30430 30440 30450 30620 30720 30920 31020 31120 31130 31140 32030 3203A 33040 33140 33340 33440 33920 33940 34050 3405A 3405B 34150 34350 34550 34650 34750 34850 34751 SOURCE OF SUPPLY R03A901 ABANDON CARTWRIGHT WELLS & BLDG C05Axxx C05B501 REPLACE CHLORINATION EQUIPMENT C05Bxxx C04C200 C05Cxxx YAMHILL ST CHECK VALVE C04Dxxx C05E001 C..Fxxx SERVICES C..Gxxx C05Jxxx C05Kxxx TOTAL WITH CWTP DELETED Exhibit No. 8 Additions as if Closed During July 2004 EXHIBIT 7 Page 5 of 5 Original File Provided by J. Healy; Staff Revisions have excluded CWTP and spread Exhibit No. 8 Additions by Accounts Defined by Company SERVICES & METERS R04C003 1st Bench Split R04C103 Highland View Booster Upgrade R05F501 393 Service Lines Meters R04D605 Cloverdale & Franklin Tanglewood PRV R04K102 Security System Marden & Victory R04D607 Woodlawn/Pleasenton/Ross R04C502 Valmet RTU Changeout R04J502 Handheld Radios R01D304 Mainline R02D609 R02D614 R03D313 R03D344 R03D374 R03D702 R..D502 R04K701 Cabinents Victory Road R01K506 T&D Equip Trash Pumps, Boring tools R02J503 Router for LAN R02D341 R03J502 GIS Server Replace R04J007 Computer Replace 47 of 50 desktops MWTP 3 of 3 Desktops 6 of 6 laptops Equip 4 12V pumps R04D365 R03B003 Maple Hills Well Treatment 2 BLDG Maple Hills Well Treatment Pumping Equip R98D704 R98D706 R98D710 R98D901 R04K503 Equip Pavement Breakers R04D201 Cloverdale Tamper Stilh TS761 Stilh TS760 4 Electric Pumps Retirements as if Processed During Per discussion with Jerry Healy, these retirements are related to the Exhibit No. 8 Plant Additions. These retirements would have ocurred last fall in the normal course of business. However, due to problems with the asset management system, these retirements have not processed in the General Ledger. All items are related to Retirement Work Orders except meters which are an estimate of normal amount of meter retirements. July 31, 2004 (1/13th of PIS) 13-Month Average CIAC by Account (24) Carriage Hill JE = per JE: 33540 - Trans & Dist Plant Hydrants found in PIS closed 4th Qtr; $ changed to reflect that amount PeopleSoft per Revised Exhibit No. 8 PeopleSoft per 4th Qtr PIS Close Per March 2005 CEAs 12/31/04 Capital Expenditures Above Per Company Records as of July 31, 2004 13-Month Average of Test Year Columbia Water Treatment Plant Annualized Pro Forma Additions through December 31, 2004 as if Added July 2004 Carriage Hill Transaction Impact as if Closed in July 2004 Staff 13-Month Average Pro Forma Retirements as if Completed July 2004 Staff Total Less Company Books J. Healy Exhibit No. 1, Page 5 of 9 Accumulated Amortization as of August 1, 2004 (July 31, 2003) Accumulated Amortization at end of Test Year Staff Calculation of Amortization Amount already reversed in 13-Month Average on Line 2 Amortization of 13-Month Average Contributions for One Year From Line 14 Amount already removed from 13-Month Average on Line 2 13-Month Average CIAC At August 1, 2003 (July 31, 2003): Accumulated Depreciation And Amortization at August 1, 2003 (July 31, 2003) Depreciation Expense for One Year on 13-Month Average Plant in Service Amortization of 13-Month Average Contributed Plant for One Year Test Year Activity: Utility Plant Retirements August 1, 2004 through December 31, 2004 as if Processed in July 2004 Line No. Reverse Carriage Hill Accumulated Depr on Refunded Advances as if Processed July 2004 Cost of Removal on Plant Retirements as if Processed in July 2004 Salvage on Plant Retirements as if Processed July 2004 Record UPAA Amortization for One Year One Year (12 Months) CK UPAA Account Divided by Amortization Period per Company Adjustment No. 39 Amortization of Plant Held for Future Use (PHFU) Transfer in From PHFU for CWTP RWPS (Boise River Intake) Remove as if Closed July 2004; Per JE $13,409 Reverse Carriage Accum Depr For CIAC as if Processed July 2004 Amount calculated on 13-Month Average on Line 13 as of July 31, 2004 Staff Calculation of Amortization: 13-Month Average Gross Contributions in Aid of Construction (CIAC) Comparison to Company Books: * Reversal of Carriage Hills CIAC already included in 13-Month CIAC Calculation CIAC at July 31, 2004 (J. Healy Exhibit No. 1, Page 5 of 9, Line 2) Accumulated Amortization at July 31, 2004 (J. Healy Exhibit No. 1, Page 5 of 9, Line 3) Accumulated Amortization at end of Test Year (Line 8) 13-Month Average Gross Contributions in Aid of Construction Net of Amortization Staff Net Contributions in Aid of Construction as Adjusted CIAC Net Balance at July 31, 2004 (J. Healy Exhibit No. 1, Page 1 of 9, Line 5) Staff Less Company Books Reverse Carriage Hills* CIAC Amortization as if Closed July 2004 (Per JE $13,409) (25) (26) Less Company Books (1) April 1995 One-Year Amortization Col. A, Line 1 (27) (28) (29) (30) (31) Pro Forma 13-Month Average Utility Plant in Service 13-Month Average Plant in Service by Account Plant in Service 07/31/2004 Pro Forma- Reclass PHFU to Plant in Service (River Intake) Per Asset Mgt Matrix 07/31/2003 Per General Ledger Plant in Service 07/31/2004 Per Asset Mgt Matrix 07/31/2004 Per Asset Mgt Matrix 6/30/2004 Per Asset Mgt Matrix 5/31/2004 Per Asset Mgt Matrix 4/30/2004 Per Asset Mgt Matrix 3/31/2004 Per Asset Mgt Matrix 2/28/2004 Per Asset Mgt Matrix 1/31/2004 Per Asset Mgt Matrix 12/31/2003 Per Asset Mgt Matrix 11/30/2003 Per Asset Mgt Matrix 10/31/2003 Per Asset Mgt Matrix 09/30/2003 Per Asset Mgt Matrix 08/31/2003 Carriage Hill Transaction Impact as if in July 2004 Less: Plant Held For Future Use (PHFU) GL Account 105000 (River Intake) (H) Staff Adj. For CWTP Land & Building Space Not Currently Used and Useful Staff Adj. To Remove AFUDC Associated with Cancelled Purchase Order Staff Adjustment for CWTP Membrane Filter Depreciation Period Staff Adj. To Reduce Initial Butte to Used and Useful Amount Staff Adj. To Remove IMAP as Not Used and Useful Staff Adj. To Remove Ground Water Recharge as Not Used and Useful (Plant Held for Future Use is no Longer Amortized and Now Depreciated in Line 6) Reverse Carriage Hill Accumulated Depr on Meters and Treatment as if Processed July 2004 Reverse Carriage Amortization Reserve For CIAC as if Processed July 2004 J. Healy, Exhibit No. 1, Page 1 of 9, Col. A, Line 2 Per Company Books Accumulated Depr., CIAC Reserve, PHFU Reserve and UPAA Reserve on 13-Month Average ? Amts. Estimated, PUC Used Actuals 3/22/05 (Less CWTP & Amts. Actually Closed Before July 2004) on an Average Rate Base (32) (33) Total Per General Ledger Carriage Hill Transaction as if Closed July 2004 Adjust CIAC in CWIP as if Removed July 2004 Carriage Hill Adjustment as if Closed July 2004 Staff Pro Forma CIAC Total UNITED WATER IDAHO UWI-W-04-4 UPAA Amortization for Test Year Staff Witness Harms UWI-W-04-4 UPAA Amortization for One Year 62302.18 24660.18 37642.00 -259.59 -259.59 12.00 ($3,115.08) $34,526.92 -110249.00 -110249.00 -51450.00 -58799.00 -58799.00 459.37 12.00 $5,512.44 ($53,286.56) -179675.00 -179675.00 -83099.00 -96576.00 -96576.00 748.65 12.00 $8,983.80 ($87,592.20) -227594.00 -227594.00 -22353.00 -205241.00 -205241.00 474.00 12.00 $5,688.00 ($199,553.00) 1009011.00 140844.00 868167.00 868167.00 -2102.00 -2102.00 12.00 ($25,224.00) $842,943.00 46966.00 5382.00 41584.00 -97.85 -97.85 12.00 ($1,174.20) $40,409.80 $600,761.18 $13,984.18 $586,777.00 ($777.42) ($9,329.04) $577,447.96 3115.11 20.00 ($5,512.45) 20.00 ($8,983.75) 20.00 ($5,689.85) 40.00 $25,225.28 40.00 $1,174.15 40.00 9328.48 $9,328.00 UNITED WATER IDAHO UWI-W-04-4 Staff Accumulated Depreciation Amortization Calculations on 13-Month Average Staff Witness Harms UWI-W-04-4 Staff Accumulated Depreciation and Amortization Calculations on 13-Month Average 1.00 42720175.35 42720175.35 2.00 7201464.23 7201464.23 3.00 229543.16 229543.16 4.00 6587.36 6587.36 5.00 42720175.35 7201464.23 229543.16 6587.36 50157769.00 6.00 5895970.22 5895970.22 7.00 -50364.69 -50364.69 8.00 1126814.65 1126814.65 9.00 229543.16 -229543.16 0.00 10.00 -7258.85 -94365.00 13.00 -7258.85 11.00 1488.46 19350.00 13.00 1488.46 12.00 9328.00 9328.00 13.00 -188.46 -2450.00 13.00 -188.46 14.00 -53.46 268.00 427.00 13.00 -53.46 15.00 -1031.44 -1031.44 16.00 1031.44 13408.70 13.00 1031.44 48790342.00 8327248.00 0.00 15915.36 57133504.87 57133505.36 55287819.00 1845685.87 244440.00 414839.22 659279.22 4259.45 4259.45 259.59 -748.65 -459.37 2102.00 97.85 -474.00 777.42 408631.00 414839.00 244440.00 415000.00 416500.00 418000.00 419500.00 421000.00 422500.00 424000.00 425500.00 4429910.00 ?8?/?1?/?2004 95146.00 ?9?/?1?/?2004 95146.00 ?10?/?1?/?2004 95146.00 ?11?/?1?/?2004 95146.00 ?12?/?1?/?2004 95146.00 ?1?/?1?/?2005 95146.00 ?2?/?1?/?2005 95146.00 ?3?/?1?/?2005 95146.00 ?4?/?1?/?2005 95146.00 ?5?/?1?/?2005 95146.00 951460.00 IPUC: forced to foot IPUC: forced to foot IPUC: forced to foot UNITED WATER IDAHO UWI-W-04-4 13-Month Contributions in Aid of Construction Gross to Net Comparison to Healy Exhibit No. 1, Page 5 of 9 Staff Witness Harms UWI-W-04-4 13-Month Contributions in Aid of Construction Gross to Net Comparison to J. Healy Exhibit No. 1, Page 5 of 9 , 1.00 2.00 $52,963,858.00 52963858.00 $51,530,225.39 ($1,433,632.61) 3.00 -8293501.00 -8293501.00 -8328278.88 -34777.88 4.00 $44,670,357.00 $43,201,946.52 ($1,468,410.48) 5.00 6.00 -951458.00 -951458.00 0.00 951458.00 7.00 -177438.00 -177438.00 0.00 177438.00 8.00 12862.00 1031.44 13408.70 13.00 -11830.56 9.00 -544626.00 -544626.00 0.00 544626.00 10.00 $43,009,697.00 $43,202,977.96 $193,280.96 11.00 ($1,660,660.00) $1,031.44 $1,661,691.44 12.00 -7201464.23 13.00 -1126814.65 14.00 -8328278.88 UNITED WATER IDAHO UWI-W-04-4 13-Month Contributions in Aid of Construction Gross to Net Staff Witness Harms UWI-W-04-4 13-Month Contributions in Aid of Construction Gross to Net , 1.00 $51,530,225.39 2.00 -8328278.88 3.00 $43,201,946.00 4.00 1031.44 13408.70 13.00 5.00 $43,202,977.44 6.00 -7201464.23 7.00 -1126814.65 8.00 -8328278.88 9.00 $52,963,858.00 52963858.00 10.00 -8293501.00 -8293501.00 11.00 2.00 12.00 $44,670,359.00 13.00 ($1,467,381.56) IPUC: forced to foot UNITED WATER IDAHO UWI-W-04-4 Staff Calculation of 13-Month Average Contributions Staff Witness Harms UWI-W-04-4 13-Month Average Contributions 271000.00 271000.00 271000.00 271000.00 271000.00 271000.00 271000.00 271000.00 271000.00 271000.00 271000.00 271000.00 271000.00 271000.00 271000.00 ?7?/?31?/?2003 ?8?/?31?/?2003 ?9?/?30?/?2003 ?10?/?31?/?2003 ?11?/?30?/?2003 ?12?/?31?/?2003 ?1?/?31?/?2004 ?2?/?28?/?2004 ?3?/?31?/?2004 ?4?/?30?/?2004 ?5?/?31?/?2004 ?6?/?30?/?2004 ?7?/?31?/?2004 ?7?/?31?/?2004 -9878.00 -9878.00 -9878.00 -9720.94 759.85 9878.00 13.00 -8961.09 -325405.00 -325405.00 -325405.00 -320231.08 -320231.08 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -263428.00 -263428.00 -263428.00 -259239.51 -259239.51 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -21950.00 -21950.00 -21950.00 -21601.00 -21601.00 -68216.00 -68216.00 -68216.00 -67131.37 -67131.37 -1397310.00 -1397310.00 -1397310.00 -1375092.84 -1375092.84 0.00 0.00 0.00 -9391.00 -9391.00 -9391.00 -9241.68 -9241.68 0.00 0.00 0.00 -1814218.00 -1814218.00 -1814218.00 -1785372.02 -1785372.02 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -36860.00 -36860.00 -36860.00 -36273.93 -36273.93 0.00 0.00 0.00 -1163794.00 -1163794.00 -1163794.00 -1145289.73 -1145289.73 0.00 0.00 0.00 0.00 0.00 0.00 -39389724.00 -39389724.00 -854087.00 -140988.00 1041001.00 39634.00 367536.00 -40243811.00 -39603936.37 9850.38 128055.00 13.00 -39594085.99 -6243549.00 -6243549.00 -38276.00 -9981.00 45811.00 74106.00 -6281825.00 -6181944.29 2210.92 28742.00 13.00 -6179733.37 -191517.00 -191517.00 -191517.00 -188471.89 -188471.89 -558492.00 -558492.00 -15277.00 -15277.00 -573769.00 -564646.10 827.92 10763.00 13.00 -563818.18 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -1131.00 -1131.00 -1131.00 -1113.02 -1113.02 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -16729.00 -16729.00 -16729.00 -16463.01 -16463.01 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -544626.00 -544626.00 -544626.00 41894.31 13.00 41894.31 -48875399.66 -49432893.26 -50789330.61 -51163978.27 -51972202.09 -52016989.38 -51986006.84 -51999960.49 -52105157.48 -52284563.57 -52443598.79 -52581055.66 -51511592.00 -907640.00 -544626.00 -52963858.00 -51585768.78 41894.31 13649.08 -51530225.39 -51585768.78 13.00 UNITED WATER IDAHO UWI-W-04-4 Staff Calculation of Advances from August 1 through December 31, 2004 Staff Witness Harms UWI-W-04-4 Staff Calculation of Advances from August 1 through December 31, 2004 , 1.00 6986.00 6986.00 2.00 347574.48 31680.30 379254.78 -10260.00 -14054.21 -1081.09 1.00 13.00 3.00 50865.25 -1419.00 -1419.00 49446.25 -6467.00 -8858.54 -681.43 4.00 85383.07 40096.70 125479.77 -11660.00 -11660.00 -15971.94 -1228.61 5.00 521273.35 -521273.35 -521273.35 0.00 0.00 0.00 6.00 369144.85 72641.73 141414.87 583201.45 -14510.00 -14510.00 -19875.89 -1528.91 7.00 374272.75 14036.15 -9414.00 378894.90 -14600.00 -14600.00 -19999.18 -1538.40 8.00 528615.60 1167.29 80864.71 -6705.00 603942.60 -29110.00 -29110.00 -39875.07 -3067.31 9.00 0.00 129574.00 129574.00 0.00 0.00 10.00 3384.00 3384.00 0.00 0.00 11.00 653719.81 337198.35 95846.00 241352.35 -8253.00 982665.16 -127851.00 -127851.00 -175131.13 -13471.63 12.00 3137123.72 15585.00 -10327.00 3142381.72 -121246.00 -121246.00 -166083.56 -12775.66 13.00 606560.14 -3820.00 602740.14 -39090.00 -39090.00 -53545.74 -4118.90 14.00 6986.00 6986.00 0.00 0.00 15.00 33587.18 38916.00 4896.65 77399.83 -1280.00 -1280.00 -1753.35 -134.87 0.00 16.00 346860.40 -87845.17 -87845.17 -298953.23 -298953.23 39938.00 5.82E-11 17.00 0.44 0.44 18.00 7072337.04 0.00 0.00 0.00 0.00 7072337.04 6545105.42 12083.00 -515148.62 -376074.00 -515148.62 -39626.82 UNITED WATER IDAHO UWI-W-04-4 Staff Calculation of 13 Month Average Advances Staff Witness Harms UWI-W-04-4 13 Month Average Advances , 1.00 6986.00 6986.00 6857.58 0.00 6857.58 6986.00 -128.42 2.00 347574.48 31680.30 379254.78 372282.99 -1081.09 -5839.52 73788.99 2124.80 13.00 365362.37 347574.48 17787.89 3.00 50865.25 -1419.00 -1419.00 49446.25 48537.29 -681.43 47855.86 50865.25 -3009.39 4.00 85383.07 40096.70 125479.77 123173.09 -1228.61 -2654.77 32815.97 1696.00 13.00 119289.71 85383.07 33906.64 5.00 521273.35 -521273.35 -521273.35 0.00 0.00 0.00 0.00 521273.35 -521273.35 6.00 369144.85 72641.73 141414.87 583201.45 572480.54 -1528.91 -11299.41 141785.14 5107.20 13.00 559652.21 369144.85 190507.36 7.00 374272.75 14036.15 -9414.00 378894.90 371929.73 -1538.40 370391.33 374272.75 -3881.42 8.00 528615.60 1167.29 80864.71 -6705.00 603942.60 592840.40 -3067.31 -5992.14 75369.80 2528.00 13.00 583780.95 528615.60 55165.35 9.00 0.00 129574.00 129574.00 127192.06 0.00 127192.06 0.00 127192.06 10.00 3384.00 3384.00 3321.79 0.00 3321.79 3384.00 -62.21 11.00 653719.81 337198.35 95846.00 241352.35 -8253.00 982665.16 964600.96 -13471.63 951129.33 653719.81 297409.52 12.00 3137123.72 15585.00 -10327.00 3142381.72 3084615.74 -12775.66 3071840.08 3137123.72 -65283.64 13.00 606560.14 -3820.00 602740.14 591660.05 -4118.90 587541.15 606560.14 -19018.99 14.00 6986.00 6986.00 6857.58 0.00 6857.58 6986.00 -128.42 15.00 33587.18 38916.00 4896.65 77399.83 75977.00 -134.87 -468.45 4745.84 1344.00 13.00 75373.68 33587.18 41786.50 0.00 0.00 0.00 16.00 346860.40 -87845.17 -87845.17 -298953.23 -298953.23 39938.00 5.82E-11 5.71E-11 0.00 5.71E-11 346860.40 -346860.40 17.00 0.00 0.00 0.00 0.00 0.44 -0.44 18.00 6947091.05 6890370.05 6885070.05 6875687.85 6845996.60 6903786.97 6901475.97 6886075.18 6892963.08 6892963.08 7144156.76 7112275.04 7072336.60 0.00 0.00 0.00 0.00 7072336.60 6942326.79 -39626.82 -26254.29 6876445.69 7072337.04 -195891.35 19.00 6942326.79 13.00 341305.74 73788.99 32815.97 141785.14 75369.80 4745.84 2124.80 1696.00 5107.20 2528.00 1344.00 26254.29 13.00 UNITED WATER IDAHO UWI-W-04-4 Retirements Related to Exhibit No. 8 Additions Staff Witness Harms UWI-W-04-4 Retirements related to Exhibit No. 8 Additions (revised March 30, 2005 by Company) ?8?/?4?/?2005 $12,490.00 $12,490.00 ?8?/?4?/?2005 $7,196.00 $7,196.00 ?8?/?4?/?2005 $5,949.00 $5,949.00 $72,007.00 $72,007.00 $115,000.00 $115,000.00 ?8?/?4?/?2005 $6,025.00 $6,025.00 ?8?/?4?/?2005 $31,150.00 $31,150.00 ?9?/?4?/?2005 $11,800.00 $11,800.00 ?9?/?4?/?2005 $8,482.00 $8,482.00 ?1?/?5?/?2005 $12,000.00 $12,000.00 ?1?/?5?/?2005 $2,400.00 $2,400.00 ?1?/?5?/?2005 $6,630.00 $6,630.00 ?1?/?5?/?2005 $1,183.00 $1,183.00 ?1?/?5?/?2005 $2,155.00 $2,155.00 ?1?/?5?/?2005 $2,952.00 $2,952.00 ?1?/?5?/?2005 $1,694.00 $1,694.00 ?1?/?5?/?2005 $15,727.00 $15,727.00 ?1?/?5?/?2005 $390.00 $390.00 ?1?/?5?/?2005 $843.00 $843.00 ?1?/?5?/?2005 $700.00 $700.00 ?1?/?5?/?2005 $4,633.00 $4,633.00 ?1?/?5?/?2005 $6,000.00 $6,000.00 ?1?/?5?/?2005 $13,132.00 $13,132.00 ?1?/?5?/?2005 $13,089.00 $13,089.00 ?1?/?5?/?2005 $121,303.00 $121,303.00 ?1?/?5?/?2005 $7,611.00 $7,611.00 ?1?/?5?/?2005 $18,104.00 $18,104.00 ?1?/?5?/?2005 $3,056.00 $3,056.00 ?1?/?5?/?2005 $4,246.00 $4,246.00 ?2?/?5?/?2005 $24,617.00 $24,617.00 ?2?/?5?/?2005 $79,084.00 $79,084.00 ?2?/?5?/?2005 $5,118.00 $5,118.00 ?2?/?5?/?2005 $909.00 $909.00 ?2?/?5?/?2005 $1,096.00 $1,096.00 ?2?/?5?/?2005 $367.00 $367.00 ?2?/?5?/?2005 $5,332.00 $5,332.00 ?2?/?5?/?2005 $22,000.00 $22,000.00 ?2?/?5?/?2005 $3,047.00 $3,047.00 ?2?/?5?/?2005 $1,504.00 $1,504.00 ?2?/?5?/?2005 $1,365.00 $1,365.00 ?2?/?5?/?2005 $2,355.00 $2,355.00 $0.00 $36,417.00 $116,719.00 $124,099.00 $72,007.00 $115,000.00 $700.00 $166,107.00 $21,292.00 $2,400.00 $654,741.00 $2,801.31 13.00 $8,978.39 $9,546.08 $5,539.00 $8,846.15 $53.85 $12,777.46 $1,637.85 $184.62 $50,364.69 UNITED WATER IDAHO UWI-W-04-4 Exhibit No. 8 Additions as of December 31, 2004 in Rate Base as if Completed July 31, 2004 Staff Witness Harms UWI-W-04-4 Exhibit No . 8 Additions as if Completed July 31, 2004 , 3123.92 1.00 13.00 40611.00 40611.00 0.00 18517.54 240728.00 240728.00 0.00 6.10 79.23 1838560.00 1838480.77 1838560.16 32.42 46.97 250.23 3253.00 3253.00 0.00 0.00 9221.46 119879.00 119879.00 0.00 0.00 31119.25 404550.23 2243031.00 1838480.77 3950.98 51362.70 133634.00 82271.30 11035.26 71236.04 1286.95 16730.31 1070240.00 1053509.69 1057195.12 3466.22 178.49 40.72 1070254.97 -14.97 52126.00 677638.00 677638.00 0.00 664.38 8637.00 8637.00 0.00 3674.08 47763.00 47763.00 0.00 904.69 11761.00 11761.00 0.00 97.39 1266.01 35308.00 34041.99 13097.31 170265.00 170265.00 0.00 0.00 10322.90 -10322.90 0.00 2360.01 -2360.01 0.00 1007.12 -1007.12 1116.92 14520.00 14520.00 0.00 76918.69 999943.02 2169766.00 1169822.98 19.14 248.86 37788.00 37539.14 4472.92 58148.00 58148.00 0.00 957.31 12445.00 12445.00 0.00 391.10 5084.26 39016.00 33931.74 38162.46 2.70 4228.02 47.85 622.00 8927.00 8305.00 9851.99 -924.99 2228.29 28967.71 54889.00 25921.29 9596.69 3792.48 8982.43 3549.69 742.60 9653.74 12497.00 2843.26 97.61 1268.98 4310.00 3041.02 -70.60 -917.82 28159.00 29076.82 27994.32 164.68 0.00 0.00 1371.00 1371.00 450.38 5855.00 5855.00 0.00 1775.46 23081.00 23081.00 0.00 2308.38 30009.00 30009.00 0.00 1722.77 22396.00 22396.00 0.00 135.26 1758.34 13482.00 11723.66 18846.29 -5364.29 1272.85 16547.00 16547.00 0.00 0.00 3151.54 40970.00 40970.00 0.00 0.00 0.00 0.00 19702.85 256137.07 409890.00 153752.93 -0.02 -0.22 49429.00 49429.22 49383.78 45.22 3964.54 51539.00 51539.00 0.00 10311.78 134053.16 458709.00 324655.84 35899.65 3137.93 20093.94 12686.36 2478.23 1137.71 45228.99 77838.21 2181.92 5026.37 63266.35 15467.85 23415.98 638.19 55.78 16102.38 459587.77 -878.77 456.27 5931.46 70676.00 64744.54 66.07 858.87 15805.00 14946.13 15811.29 -6.29 1050.98 13662.75 69059.00 55396.25 5473.52 600.31 9885.36 5679.32 33757.74 5590.77 72680.00 72680.00 0.00 1602.54 20833.00 20833.00 0.00 0.00 0.00 6688.46 86950.00 86950.00 0.00 39.97 519.63 19813.00 19293.37 17732.82 1560.55 8168.92 106196.00 106196.00 0.00 4531.68 58911.90 65435.00 6523.10 75.00 6448.10 65587.53 -152.53 22312.00 290056.00 290056.00 0.00 -7.69E-03 -0.10 42238.00 42238.10 9358.24 642.87 1035.05 71.11 27997.66 1923.32 1132.07 77.78 34.05 442.60 39910.00 39467.40 33871.04 5596.36 2190.35 28474.50 31618.00 3143.50 1737.13 1406.37 31729.73 -111.73 6044.69 78581.00 78581.00 0.00 1582.23 20569.00 20569.00 0.00 77550.23 1008153.00 1008153.00 45917.15 596923.00 596923.00 0.00 0.00 0.00 0.00 0.00 95664.20 -95664.20 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 198102.66 2575334.55 3195172.00 619837.45 11499.45 149492.88 1506945.00 1357452.12 4734.69 143817.20 891304.86 33530.15 189143.22 94922.00 1541369.29 -34424.29 0.00 0.00 0.00 0.00 11499.45 149492.88 1506945.00 1357452.12 1913036.62 23934.76 311151.91 1913036.62 1601884.71 1705149.68 5390.75 3762.39 1.97 1308.49 11647.35 27955.19 2612.45 19811.08 30775.30 32227.73 418960.49 2748502.46 2329541.97 2488533.15 31606.52 59350.40 28.00 2425.83 4735.71 2898.05 86.76 20076.25 37783.66 472977.03 3083.26 40082.33 472977.03 432894.70 453419.56 1120.42 1057.71 1268.00 1956.05 7841.64 1840.54 4915.58 524.92 24430.77 317599.99 1121068.04 803468.05 920435.95 112.11 1914.43 26220.05 122.42 1493.36 570.69 1038.48 181.40 316.52 1664.83 1063.32 4789.09 66551.27 10929.93 83676.52 1087794.72 6255584.15 5167789.43 3712.01 48256.07 89626.00 41369.93 27663.74 13093.30 612.89 237.08 3082.00 3082.00 0.00 616.00 8008.00 8008.00 0.00 3123.23 40602.00 40602.00 0.00 5272.08 68537.00 68537.00 0.00 0.00 0.00 0.00 0.00 93026.59 1209345.69 1209345.69 0.00 31.00 403.00 403.00 0.00 45.38 590.00 590.00 0.00 16.62 216.00 216.00 0.00 45.38 590.00 590.00 0.00 136.23 1771.00 1771.00 0.00 27.38 356.00 356.00 0.00 106288.98 1381756.76 1423126.69 41369.93 133.15 1731.00 1731.00 0.00 4923.69 64008.00 64008.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 14201.85 184624.00 184624.00 0.00 176.31 2292.00 2292.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1117.46 14527.00 14527.00 0.00 210.00 2730.00 2730.00 0.00 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$658,231.00 X 0.00 X $115,000.00 X 0.00 X $30,000.00 X 0.00 X $0.00 $658,231.00 96538.00 383901.00 177792.00 $658,231.00 X X $115,000.00 $115,000.00 X $30,000.00 $30,000.00 $0.00 $98,173.00 12562.00 85611.00 $0.00 X 0.00 X $98,173.00 X 0.00 X $115,000.00 X 0.00 X $0.00 X 0.00 X $10,000.00 $98,173.00 12562.00 85611.00 $98,173.00 X X $115,000.00 $115,000.00 X $0.00 $10,000.00 $10,000.00 $756,404.00 $0.00 X 0.00 X $756,404.00 X 0.00 X $230,000.00 X 0.00 X $30,000.00 X 0.00 X $10,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $658,231.00 $98,173.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $756,404.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $115,000.00 $115,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $230,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $30,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $30,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $10,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $10,000.00 $89,626.00 $41,370.00 X $48,256.00 X $0.00 X $0.00 X $0.00 $48,256.00 $48,256.00 X $0.00 $0.00 $0.00 $5,400.00 $0.00 X $5,400.00 X $0.00 X $0.00 X $0.00 $5,400.00 $5,400.00 X $0.00 $0.00 $0.00 $15,800.00 $0.00 X $15,800.00 X $0.00 X $0.00 X $0.00 $15,800.00 $15,800.00 X $0.00 $0.00 $0.00 $44,300.00 $0.00 X $44,300.00 X $0.00 X $0.00 X $0.00 $44,300.00 $44,300.00 X $0.00 $0.00 $0.00 $74,944.00 $0.00 X $74,944.00 X $155,250.00 X $1,140.00 X $5,750.00 $74,944.00 $74,944.00 X $155,250.00 $155,250.00 $1,140.00 $1,140.00 $5,750.00 $5,750.00 $1,174.00 $0.00 X $1,174.00 X $0.00 X $0.00 X $0.00 $1,174.00 $1,174.00 X $0.00 $0.00 $0.00 $1,197,370.00 $0.00 X $1,197,370.00 X $0.00 X $0.00 X $0.00 $1,197,370.00 $1,197,370.00 X $0.00 $0.00 $0.00 $6,000.00 $0.00 X $6,000.00 X $0.00 X $0.00 X $0.00 $6,000.00 $6,000.00 X $0.00 $0.00 $0.00 $9,000.00 $0.00 X $9,000.00 X $0.00 X $0.00 X $0.00 $9,000.00 $9,000.00 X $0.00 $0.00 $0.00 $3,500.00 $0.00 X $3,500.00 X $0.00 X $0.00 X $0.00 $3,500.00 $3,500.00 X $0.00 $0.00 $0.00 $9,000.00 $0.00 X $9,000.00 X $12,500.00 X $0.00 X $500.00 $9,000.00 $9,000.00 X $12,500.00 $12,500.00 $0.00 $0.00 $500.00 $500.00 $25,000.00 $0.00 X $25,000.00 X $0.00 X $0.00 X $0.00 $25,000.00 $25,000.00 X $0.00 $0.00 $0.00 $6,000.00 $0.00 X $6,000.00 X $1,600.00 X $0.00 X $0.00 $6,000.00 $6,000.00 X $1,600.00 $1,600.00 $0.00 $0.00 $1,487,114.00 $41,370.00 X $1,445,744.00 $0.00 $0.00 X $169,350.00 X $1,140.00 X $6,250.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $1,434,344.00 $0.00 $0.00 $0.00 $0.00 $11,400.00 $0.00 $0.00 $1,445,744.00 X $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $167,750.00 $0.00 $0.00 $0.00 $0.00 $1,600.00 $0.00 $0.00 $169,350.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $1,140.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $1,140.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $6,250.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $6,250.00 $2,000.00 $0.00 X $2,000.00 X $0.00 X $0.00 X $0.00 $2,000.00 $2,000.00 X $0.00 $0.00 $0.00 $76,385.00 $0.00 X $76,385.00 X $11,800.00 X $500.00 X $0.00 $76,385.00 $76,385.00 X $11,800.00 $11,800.00 $500.00 $500.00 $0.00 $1,800.00 $0.00 X $1,800.00 X $1,134.00 X $0.00 X $0.00 $1,800.00 $1,800.00 X $1,134.00 $1,134.00 $0.00 $0.00 $8,400.00 $0.00 X $8,400.00 X $0.00 X $0.00 X $0.00 $8,400.00 $8,400.00 X $0.00 $0.00 $0.00 $367,617.00 $0.00 X $367,617.00 X $0.00 X $0.00 X $0.00 $367,617.00 $367,617.00 X $0.00 $0.00 $0.00 $2,100.00 $0.00 X $2,100.00 X $700.00 X $150.00 X $0.00 $2,100.00 $2,100.00 X $700.00 $700.00 $150.00 $150.00 $0.00 $5,800.00 $0.00 X $5,800.00 X $0.00 X $0.00 X $0.00 $5,800.00 $5,800.00 X $0.00 $0.00 $0.00 $21,300.00 $0.00 X $21,300.00 X $14,910.00 X $0.00 X $2,000.00 $21,300.00 $21,300.00 X $14,910.00 $14,910.00 $0.00 $2,000.00 $2,000.00 $2,200.00 $0.00 X $2,200.00 X $0.00 X $0.00 X $0.00 $2,200.00 $2,200.00 X $0.00 $0.00 $0.00 $1,000.00 $0.00 X $1,000.00 X $0.00 X $0.00 X $0.00 $1,000.00 $1,000.00 X $0.00 $0.00 $0.00 $102,943.00 $0.00 X $102,943.00 X $0.00 $0.00 $0.00 $30,000.00 $42,943.00 $30,000.00 $102,943.00 X $0.00 $0.00 $0.00 $2,800.00 $0.00 X $2,800.00 X $0.00 X 0.00 X $0.00 X 0.00 X $0.00 $2,800.00 $2,800.00 X $0.00 $0.00 $0.00 $594,345.00 $0.00 X $594,345.00 $0.00 $0.00 X $28,544.00 X 0.00 X $650.00 X 0.00 X $2,000.00 $0.00 $0.00 $30,000.00 $42,943.00 $0.00 $78,485.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $30,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $14,000.00 $0.00 $0.00 $2,000.00 $8,000.00 $21,300.00 $0.00 $0.00 $367,617.00 $594,345.00 X $0.00 $0.00 $0.00 $0.00 $0.00 $12,500.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $1,134.00 $0.00 $0.00 $0.00 $0.00 $14,910.00 $0.00 $0.00 $0.00 $28,544.00 $0.00 $0.00 $0.00 $0.00 $0.00 $650.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $650.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $2,000.00 $0.00 $0.00 $0.00 $2,000.00 $13,214,203.00 $5,118,192.00 $8,096,011.00 $0.00 $0.00 $707,092.00 $94,365.00 $19,350.00 $0.00 $190,589.00 $298,155.00 $215,244.00 $8,575.00 $94,158.00 $0.00 $241,011.00 $0.00 $93,408.00 $269,246.00 $212,277.00 $13,848.00 $945,640.00 $0.00 $195,098.00 $2,694,094.00 $658,231.00 $98,173.00 $8,637.00 $0.00 $14,000.00 $1,434,344.00 $0.00 $2,000.00 $8,000.00 $21,300.00 $12,366.00 $0.00 $367,617.00 $8,096,011.00 $0.00 $0.00 $6,800.00 $0.00 $3,000.00 $12,500.00 $0.00 $0.00 $0.00 $0.00 $87,040.00 $0.00 $19,270.00 $89,457.00 $0.00 $0.00 $68,631.00 $115,000.00 $115,000.00 $0.00 $0.00 $1,134.00 $167,750.00 $0.00 $0.00 $0.00 $14,910.00 $6,600.00 $0.00 $0.00 $707,092.00 $0.00 $0.00 $6,550.00 $0.00 $200.00 $650.00 $0.00 $20,000.00 $0.00 $0.00 $17,740.00 $0.00 $2,980.00 $5,700.00 $0.00 $0.00 $8,405.00 $30,000.00 $0.00 $0.00 $0.00 $0.00 $1,140.00 $0.00 $0.00 $0.00 $0.00 $1,000.00 $0.00 $0.00 $94,365.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $700.00 $0.00 $400.00 $0.00 $0.00 $0.00 $0.00 $0.00 $10,000.00 $0.00 $0.00 $0.00 $6,250.00 $0.00 $0.00 $0.00 $2,000.00 $0.00 $0.00 $0.00 $19,350.00 1.00 0.02 0.04 0.03 1.06E-03 0.01 0.00 0.03 0.00 0.01 0.03 0.03 1.71E-03 0.12 0.00 0.02 0.33 0.08 0.01 1.07E-03 0.00 1.73E-03 0.18 0.00 2.47E-04 9.88E-04 2.63E-03 1.53E-03 0.00 0.05 $548,070.86 $12,902.19 $20,184.02 $14,571.25 $580.50 $6,374.16 $0.00 $16,315.58 $0.00 $6,323.39 $18,226.99 $14,370.39 $937.46 $64,016.43 $0.00 $13,207.43 $182,380.49 $44,559.87 $6,645.96 $584.69 $0.00 $947.75 $97,099.94 $0.00 $135.39 $541.57 $1,441.93 $837.13 $0.00 $24,886.35 $548,070.86 $0.00 UNITED WATER IDAHO UWI-W-04-4 Staff Annualization of Columbia Water Treatment Plant Staff Witness Harms UWI-W-04-4 Annualization of Columbia Water Treatment Plant , 38914.82 55181.34 20196.14 6862.84 13925.69 14196.67 -9321.30 20196.14 6.00 13.00 -2639.55 6862.84 5.00 13.00 -3213.62 13925.69 3.00 13.00 -1092.05 14196.67 1.00 13.00 18201714.00 1897.05 6720.53 -4823.48 6270.53 10.00 13.00 -4.38 -48.45 35.26 75.20 8.51 36.87 -75.20 35.26 12.00 13.00 7.20 -8.51 11.00 13.00 1688376.00 -285479.82 -285479.82 52032.12 531052.10 183755.47 9136.15 4922.79 3402.89 22747.48 8996.65 289995.93 87921.14 105844.25 126386.06 46114.13 169034.41 119810.88 70354.68 24111.69 2.00 13.00 -4526.24 -4526.24 5885.25 37263.00 14145.30 170.32 1385.28 8.00 1.00 13.00 2034891.00 1762181.00 -22414.59 -22414.59 6659.44 21596.66 21859.69 8773.98 107.93 86697.15 2.00 13.00 -29251.28 -29251.28 681.15 6019.89 103.97 358027.24 782.34 4579.73 4120.02 5952.30 1.00 13.00 541687.00 23927984.55 UNITED WATER IDAHO UWI-W-04-4 Staff Annualization of Columbia Water Treatment Plant by Account Staff Witness Harms UWI-W-04-4 Annualization of Columbia Water Treatment Plant , 38914.82 38914.82 38914.82 38914.82 55181.34 20196.14 6862.84 13925.69 14196.67 -9321.30 20196.14 6.00 13.00 -2639.55 6862.84 5.00 13.00 -3213.62 13925.69 3.00 13.00 -1092.05 14196.67 1.00 13.00 18201714.00 5247618.00 4973350.00 7480746.00 500000.00 18201714.00 18201714.00 1897.05 1897.05 1897.05 1897.05 6720.53 -4823.48 6270.53 10.00 13.00 -4.38 -4.38 -4.38 -4.38 -48.45 35.26 75.20 8.51 36.87 -75.20 35.26 12.00 13.00 7.20 -8.51 11.00 13.00 1688376.00 1620842.00 67534.00 1688376.00 1688376.00 1744884.94 774728.91 0.44 963176.49 0.55 6979.54 4.00E-03 1744884.94 -285479.82 -285479.82 52032.12 531052.10 183755.47 9136.15 4922.79 3402.89 22747.48 8996.65 289995.93 87921.14 105844.25 126386.06 46114.13 169034.41 119810.88 70354.68 24111.69 2.00 13.00 -4526.24 -4526.24 5885.25 37263.00 14145.30 170.32 1385.28 8.00 1.00 13.00 2034891.00 1762181.00 385917.64 0.22 1376263.36 0.78 1762181.00 1762181.00 490021.13 490021.13 1.00 490021.13 -22414.59 -22414.59 6659.44 21596.66 21859.69 8773.98 107.93 86697.15 2.00 13.00 -29251.28 -29251.28 681.15 6019.89 103.97 358027.24 782.34 4579.73 4120.02 5952.30 1.00 13.00 541687.00 23927984.55 38914.82 385917.64 5247618.00 1622739.05 1443797.36 4973350.00 7480746.00 774728.91 1453193.23 6979.54 500000.00 23927984.55 23927984.55 IPUC: relative percentages hardcoded for two projects - Clearwell/TW Line UNITED WATER IDAHO UWI-W-04-4 Staff Calculation of 13 Month Average Rate Base Staff Exhibit 105 ADFIT Workpapers 1.00 116926.00 116926.00 116926.00 112401.56 -759.85 -9878.00 13.00 111641.72 111641.72 2.00 6256619.00 6256619.00 6256619.00 6014519.88 12902.19 -6013.15 -78171.00 13.00 6021408.92 -677451.94 -644699.84 -29697.00 4669560.14 3.00 889034.00 889034.00 889034.00 854632.94 38914.82 893547.76 -181083.70 712464.05 4.00 411626.00 411626.00 411626.00 395698.18 395698.18 395698.18 5.00 213383.00 213383.00 213383.00 205126.17 205126.17 205126.17 6.00 4319530.00 -659755.00 -659755.00 3659775.00 659755.00 4319530.00 4152386.31 385917.64 20184.02 -2801.31 -2793.38 -36314.00 13.00 4552893.28 4552893.28 7.00 8002050.00 8002050.00 8002050.00 7692411.64 5247618.00 14571.25 12954600.89 -352000.00 12602600.89 8.00 35388.00 35388.00 35388.00 34018.67 580.50 34599.16 34599.16 9.00 3193688.00 3193688.00 3193688.00 3070108.63 6374.16 3076482.79 3076482.79 10.00 83217.00 83217.00 83217.00 79996.93 79996.93 79996.93 11.00 1272275.00 -736742.00 -736742.00 535533.00 736742.00 1272275.00 1223044.47 1223044.47 1223044.47 12.00 9205941.00 9205941.00 9205941.00 8849718.23 16315.58 -11716.85 -152319.00 13.00 8854316.96 8854316.96 13.00 34652.00 34652.00 34652.00 33311.15 33311.15 33311.15 14.00 592825.00 592825.00 592825.00 569885.71 1622739.05 2192624.75 2192624.75 15.00 381125.00 381125.00 381125.00 366377.41 6323.39 372700.80 372700.80 16.00 10246641.00 10246641.00 10246641.00 9850148.47 1443797.36 18226.99 -8978.38 -6198.77 -80584.00 13.00 11296995.66 11296995.66 17.00 0.00 0.00 0.00 0.00 0.00 0.00 18.00 357998.00 357998.00 357998.00 344145.31 4973350.00 14370.39 5331865.70 5331865.70 19.00 961390.00 961390.00 961390.00 924189.13 937.46 925126.59 925126.59 20.00 13978190.00 13978190.00 13978190.00 13437305.63 7480746.00 64016.43 -132.46 20981935.60 -258771.75 20723163.85 21.00 0.00 0.00 0.00 0.00 500000.00 500000.00 500000.00 22.00 8848528.00 8848528.00 8848528.00 8506135.28 774728.91 13207.43 9294071.63 9294071.63 23.00 145.00 145.00 145.00 139.39 139.39 139.39 24.00 144.00 144.00 144.00 138.43 138.43 138.43 25.00 100756125.00 -1159161.00 -1159161.00 99596964.00 1159161.00 1159161.00 100756125.00 96857378.92 1453193.23 182380.49 -9546.08 -9850.38 -128055.00 13.00 98473556.18 98473556.18 26.00 36824786.00 36824786.00 36824786.00 35399855.36 44559.87 -5539.00 -2211.00 -28743.00 13.00 35436665.23 35436665.23 27.00 11575448.00 11575448.00 11575448.00 11127537.44 6645.96 -8846.15 -253.85 -3300.00 13.00 11125083.40 11125083.40 28.00 1078405.00 1078405.00 1078405.00 1036676.25 -827.92 -10763.00 13.00 1035848.33 1035848.33 29.00 0.00 0.00 0.00 0.00 0.00 0.00 30.00 0.00 0.00 0.00 0.00 0.00 0.00 31.00 37157.00 37157.00 37157.00 35719.21 584.69 36303.91 36303.91 32.00 43525.00 43525.00 43525.00 41840.81 41840.81 41840.81 33.00 88441.00 88441.00 88441.00 85018.79 85018.79 85018.79 34.00 15798.00 15798.00 15798.00 15186.70 15186.70 15186.70 35.00 684579.00 684579.00 684579.00 658089.30 -53.85 658035.45 658035.45 36.00 552910.00 552910.00 552910.00 531515.21 947.75 532462.96 532462.96 37.00 1723563.00 627978.00 1095585.00 1723563.00 1723563.00 1656869.94 97099.94 -12777.46 1741192.41 1741192.41 38.00 2870105.00 2870105.00 2870105.00 2759046.63 2759046.63 2759046.63 39.00 1795069.00 1795069.00 1795069.00 1725609.02 1725609.02 1725609.02 40.00 134111.00 134111.00 134111.00 128921.59 135.39 129056.98 129056.98 41.00 24448.00 24448.00 24448.00 23501.99 23501.99 23501.99 42.00 455945.00 455945.00 455945.00 438302.26 541.57 -1637.85 437205.99 437205.99 43.00 62533.00 62533.00 62533.00 60113.29 60113.29 60113.29 44.00 116643.00 116643.00 116643.00 112129.51 112129.51 112129.51 45.00 58817.00 58817.00 58817.00 56541.08 56541.08 56541.08 46.00 62882.00 62882.00 62882.00 60448.79 1441.93 61890.72 61890.72 47.00 1300447.00 1300447.00 1300447.00 1250126.36 6979.54 837.13 -184.62 -578.31 -7518.00 13.00 1257180.11 1257180.11 48.00 107621.00 107621.00 107621.00 103456.62 103456.62 103456.62 49.00 0.00 0.00 0.00 0.00 0.00 0.00 50.00 268381.00 268381.00 268381.00 257996.03 24886.35 282882.38 282882.38 51.00 0.00 0.00 0.00 0.00 52.00 2.00 2.00 2.00 $1.92 1.92 1.92 53.00 0.00 54.00 214728950.00 215281729.00 215861292.00 216290901.00 217134845.00 221330318.00 222554298.00 222928492.00 223678085.00 223796549.00 224155749.00 227010129.00 230039056.00 -2555658.00 227483398.00 2555658.00 230039056.00 221137722.54 23927984.55 548070.86 -50364.69 -41335.92 245522077.34 -533083.70 -258771.75 0.00 -677451.94 -644699.84 -29697.00 243378373.10 245522077.34 243378373.10 55.00 221137722.54 13.00 537366.53 78171.39 36313.97 152318.74 80583.80 7517.84 89727.55 18342.50 9062.90 9877.84 33108.00 5220.00 1700.00 10400.00 3300.00 1722.00 41335.89 13.00 UNITED WATER IDAHO UWI-W-04-4 Staff 13-Month Average Plant in Service Adjustment Staff Witness Harms UWI-W-04-4 Staff 13-Month Average Plant in Service Adjustment , 1.00 $227,483,399.00 $221,137,722.54 $23,927,984.55 $548,070.86 ($50,364.69) ($41,335.92) $245,522,077.34 $18,038,678.34 2.00 -55287819.00 -54993178.00 13985.00 280656.00 3.00 $172,195,580.00 $221,137,722.54 $23,927,984.55 $548,070.86 ($50,364.69) ($41,335.92) $245,522,077.34 $18,038,678.34 4.00 ($7,072,337.00) -7072337.00 5.00 -44670359.00 -44670359.00 6.00 600762.00 7.00 -11144388.00 -11144388.00 8.00 -14328.00 -14328.00 9.00 1635124.00 10.00 2045126.00 11.00 $113,575,180.00 $221,137,722.54 $23,927,984.55 $548,070.86 ($50,364.69) ($41,335.92) $245,522,077.34 $18,038,678.34 1.00 $129,951,342.00 $0.00 $129,951,342.00 2.00 -125795454.00 0.00 ($125,795,454.00) 3.00 -2024300.00 -2024300.00 0.00 ($2,024,300.00) 4.00 -86462.00 -86462.00 0.00 ($86,462.00) 5.00 $2,045,126.00 $0.00 $2,045,126.00 1.00 12169.03 232831.00 245000.03 2.00 1363240.00 186760.00 1550000.00 3.00 157215.00 -21390.00 135825.00 4.00 19458.00 -460.00 18998.00 5.00 3300.25 1406.60 4706.85 6.00 79742.00 -2580.00 -2580.00 77162.00 7.00 1635124.28 420997.60 -24430.00 2031691.88 1.00 1364.00 182.00 151.67 12.00 10.00 1212.33 2.00 1131.00 134.00 111.67 12.00 10.00 1019.33 3.00 905.00 99.00 82.50 12.00 10.00 822.50 4.00 1841.00 176.00 146.67 12.00 10.00 1694.33 5.00 1540.00 136.00 113.33 12.00 10.00 1426.67 6.00 1554.00 124.00 103.33 12.00 10.00 1450.67 7.00 3468.00 258.00 215.00 12.00 10.00 3253.00 8.00 2525.00 176.00 146.67 12.00 10.00 2378.33 14328.00 1285.00 1070.83 13257.17 1.00 $1,901,480.00 2.00 6727567.00 3.00 425492.00 4.00 -798998.00 -798998.00 5.00 555087.00 6.00 2333656.00 7.00 $11,144,284.00 8.00 $13,648,001.00 9.00 6386509.00 10.00 $7,261,492.00 11.00 0.35 12.00 $2,541,522.20 0.35 13.00 $13,685,806.20 62302.18 24660.18 37642.00 -259.59 -259.59 10.00 ($2,595.90) $35,046.10 -110249.00 -110249.00 -51450.00 -58799.00 -58799.00 459.37 10.00 $4,593.70 ($54,205.30) -179675.00 -179675.00 -83099.00 -96576.00 -96576.00 748.65 10.00 $7,486.50 ($89,089.50) -227594.00 -227594.00 -22353.00 -205241.00 -205241.00 474.00 10.00 $4,740.00 ($200,501.00) 1009011.00 140844.00 868167.00 868167.00 -2102.00 -2102.00 10.00 ($21,020.00) $847,147.00 46966.00 5382.00 41584.00 -97.85 -97.85 10.00 ($978.50) $40,605.50 $600,761.18 $13,984.18 $586,777.00 ($777.42) ($7,774.20) $579,002.80 1.00 2.00 $52,963,858.00 52963858.00 3.00 -8293501.00 -8293501.00 4.00 $44,670,357.00 5.00 6.00 -951458.00 -951458.00 7.00 -177438.00 -177438.00 8.00 12862.00 9.00 -544626.00 -544626.00 10.00 $43,009,697.00 11.00 ($1,660,660.00) 1.00 $6,986.00 $6,986.00 $6,986.00 2.00 $347,574.48 $31,680.30 $379,254.78 ($10,260.00) ($74,187.00) -74187.00 $294,807.78 3.00 $50,865.25 ($1,419.00) -1419.00 $49,446.25 ($6,467.00) $42,979.25 4.00 $85,383.07 $40,096.70 $125,479.77 ($11,660.00) -11660.00 ($33,134.00) -33134.00 $80,685.77 5.00 $521,273.35 ($521,273.35) -521273.35 $0.00 $0.00 6.00 $369,144.85 $72,641.73 $141,414.87 $583,201.45 ($14,510.00) -14510.00 ($142,743.00) -142743.00 $425,948.45 7.00 $374,272.75 $14,036.15 ($9,414.00) $378,894.90 ($14,600.00) -14600.00 $364,294.90 8.00 $528,615.60 $1,167.29 $80,864.71 ($6,705.00) $603,942.60 ($29,110.00) -29110.00 ($75,844.00) -75844.00 $498,988.60 9.00 $0.00 $129,574.00 $129,574.00 $129,574.00 10.00 $3,384.00 $3,384.00 $3,384.00 11.00 $653,719.81 $337,198.35 95846.00 241352.35 ($8,253.00) $982,665.16 ($127,851.00) -127851.00 $854,814.16 12.00 $3,137,123.72 $15,585.00 ($10,327.00) $3,142,381.72 ($121,246.00) -121246.00 $3,021,135.72 13.00 $606,560.14 ($3,820.00) $602,740.14 ($39,090.00) -39090.00 $563,650.14 14.00 $6,986.00 $6,986.00 $6,986.00 15.00 $33,587.18 $38,916.00 $4,896.65 $77,399.83 ($1,280.00) -1280.00 ($4,998.00) -4998.00 $71,121.83 $0.00 $0.00 16.00 $346,860.40 ($87,845.17) -87845.17 ($298,953.23) -298953.23 $39,938.00 $0.00 $0.00 17.00 $0.44 $0.44 $0.44 18.00 $7,072,337.04 $0.00 $0.00 $0.00 $0.00 $7,072,337.04 ($376,074.00) ($330,906.00) $6,365,357.04 1.00 2.00 46699677.00 46699677.00 3.00 8293501.00 8293501.00 4.00 280656.00 280656.00 5.00 13985.00 13985.00 6.00 46699677.00 8293501.00 280656.00 13985.00 55287819.00 7.00 8.00 4429910.00 4429910.00 9.00 258547.00 258547.00 258547.00 10.00 -707092.00 -707092.00 11.00 951460.00 951460.00 12.00 42600.00 42600.00 13.00 323256.00 -323256.00 -323256.00 0.00 14.00 -94365.00 -94365.00 -94365.00 15.00 19350.00 19350.00 16.00 7774.00 7774.00 17.00 -2410.00 -2410.00 -2410.00 18.00 -12862.00 -12862.00 -12862.00 19.00 50926873.00 9232099.00 0.00 21759.00 60180731.00 20.00 4227196.00 938598.00 -280656.00 7774.00 4892912.00 244440.00 414839.22 659279.22 4259.45 4259.45 259.59 -748.65 -459.37 2102.00 97.85 -474.00 777.42 408631.00 414839.00 244440.00 415000.00 416500.00 418000.00 419500.00 421000.00 422500.00 424000.00 425500.00 4429910.00 ?8?/?1?/?2004 95146.00 ?9?/?1?/?2004 95146.00 ?10?/?1?/?2004 95146.00 ?11?/?1?/?2004 95146.00 ?12?/?1?/?2004 95146.00 ?1?/?1?/?2005 95146.00 ?2?/?1?/?2005 95146.00 ?3?/?1?/?2005 95146.00 ?4?/?1?/?2005 95146.00 ?5?/?1?/?2005 95146.00 951460.00 1.00 116926.00 116926.00 -9878.00 -9878.00 107048.00 2.00 6256619.00 6256619.00 190589.00 -78171.00 -78171.00 6369037.00 3.00 889034.00 889034.00 889034.00 4.00 411626.00 411626.00 411626.00 5.00 213383.00 213383.00 213383.00 6.00 4319530.00 -659755.00 -659755.00 3659775.00 659755.00 684073.00 -6800.00 -6800.00 -36314.00 -36314.00 4960489.00 7.00 8002050.00 8002050.00 5462862.00 13464912.00 8.00 35388.00 35388.00 8575.00 -3000.00 -3000.00 40963.00 9.00 3193688.00 3193688.00 94158.00 -12500.00 -12500.00 3275346.00 10.00 83217.00 83217.00 83217.00 11.00 1272275.00 -736742.00 -736742.00 535533.00 736742.00 1272275.00 12.00 9205941.00 9205941.00 241011.00 -152319.00 -152319.00 9294633.00 13.00 34652.00 34652.00 34652.00 14.00 592825.00 592825.00 1620842.00 2213667.00 15.00 381125.00 381125.00 93408.00 474533.00 16.00 10246641.00 10246641.00 1713043.00 -87040.00 -87040.00 -80584.00 -80584.00 11792060.00 17.00 0.00 0.00 0.00 18.00 357998.00 357998.00 5185627.00 5543625.00 19.00 961390.00 961390.00 13848.00 -19270.00 -19270.00 955968.00 20.00 13978190.00 13978190.00 8426386.00 -89457.00 -89457.00 22315119.00 21.00 0.00 0.00 500000.00 500000.00 22.00 8848528.00 8848528.00 226967.00 9075495.00 23.00 145.00 145.00 145.00 24.00 144.00 144.00 144.00 25.00 100756125.00 -1159161.00 -1159161.00 99596964.00 1159161.00 1159161.00 2756958.00 -68631.00 -68631.00 -128055.00 -128055.00 103316397.00 26.00 36824786.00 36824786.00 658231.00 96538.00 383901.00 177792.00 -115000.00 -115000.00 -28743.00 -28743.00 37339274.00 27.00 11575448.00 11575448.00 98173.00 12562.00 85611.00 -115000.00 -115000.00 -3000.00 -3000.00 11555621.00 28.00 1078405.00 1078405.00 -10763.00 -10763.00 1067642.00 29.00 0.00 0.00 0.00 30.00 0.00 0.00 0.00 31.00 37157.00 37157.00 8637.00 45794.00 32.00 43525.00 43525.00 43525.00 33.00 88441.00 88441.00 88441.00 34.00 15798.00 15798.00 15798.00 35.00 684579.00 684579.00 14000.00 -1134.00 -1134.00 697445.00 36.00 552910.00 552910.00 552910.00 37.00 1723563.00 627978.00 1095585.00 1723563.00 236965.00 -167750.00 -167750.00 1792778.00 38.00 2870105.00 2870105.00 1197379.00 4067484.00 39.00 1795069.00 1795069.00 1795069.00 40.00 134111.00 134111.00 2000.00 136111.00 41.00 24448.00 24448.00 24448.00 42.00 455945.00 455945.00 8000.00 463945.00 43.00 62533.00 62533.00 62533.00 44.00 116643.00 116643.00 116643.00 45.00 58817.00 58817.00 58817.00 46.00 62882.00 62882.00 21300.00 -14910.00 -14910.00 69272.00 47.00 1300447.00 1300447.00 12653.00 -6600.00 -6600.00 -7518.00 -7518.00 1298982.00 48.00 107621.00 107621.00 107621.00 49.00 0.00 0.00 0.00 50.00 268381.00 268381.00 367617.00 635998.00 51.00 52.00 2.00 2.00 -1.00 -1.00 1.00 53.00 54.00 230039056.00 -2555658.00 227483398.00 2555658.00 29843301.00 -707092.00 -535345.00 258639920.00 1.00 $227,483,399.00 $227,483,399.00 $31,156,521.00 $258,639,920.00 2.00 -55287819.00 -54993178.00 13985.00 280656.00 -55287819.00 -4892912.00 -5165794.00 7774.00 280656.00 -60180731.00 3.00 $172,195,580.00 $0.00 $172,195,580.00 $26,263,609.00 $198,459,189.00 4.00 ($7,072,337.00) -7072337.00 -7072337.00 706980.00 -6365357.00 5.00 -44670359.00 -44670359.00 -44670359.00 1660660.00 1660660.00 -43009699.00 6.00 600762.00 600762.00 600762.00 7.00 -11144388.00 -11144388.00 -11144388.00 -2541522.00 -2541522.00 -13685910.00 8.00 -14328.00 -14328.00 -14328.00 1071.00 -13257.00 9.00 1635124.00 1635124.00 396568.00 2031692.00 10.00 2045126.00 2045126.00 2045126.00 11.00 $113,575,180.00 $0.00 $113,575,180.00 $26,487,366.00 140062546.00