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Home My WebLink About20091009UWI to Staff 8, 16, 18, 21, 22, 23.pdfMcDevitt & Miller LLP Lawyers RECEI ri".~.- (208) 343-7500 (208) 336-6912 (Fax) 420 W. Bannock Street P.O. Box 2564-83701 Boise, Idaho 83702 October 9, 2009 2009 OCT -9 PH " 4 . 8 Chas. F. McDevitt IO..H. (", üJ Ii', ,r, Dean J. (Joe) Miler I'TIL t: vr-t ",)'c)'~¡idu ITk:S 'vOil¡l,,'lISc:ir)f,i..\.'.i...-¿, Via Hand Delivery Jean Jewell Secreta Idao Public Utities Commssion 472 W. Washigton St. Boise, Idaho 83720 Re: Case No. UW.W-09-01 General Rate Case Filing Dear Ms. Jewell: Enclosed for fig, please fid three (3) copies of United Water Idaho's Four Response to Commssion Staffs First Production Request No.'s 8, 16, 18,21,22 and 23. Kidly retu a fie stamped copy to me. Very Truy Yours, McDevitt & Mier UPÙeL DJM/hh End. Dean J. Mier Dean J. Miler (ISB No. 1968) McDEVITT & MILLER LLP 420 West Bannock Street P.O. Box 2564-83701 Boise, Idaho 83702 Tel: 208-343-7500 Fax: 208-336-6912 joe(imcdevitt-miler.com RECEIU 2009 OCT -9 PM J: 48 Attorneys for United Water Idaho Inc. BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION IN THE MATTER OF THE APPLICATION OF ) UNITED WATER IDAHO INC., FOR ) AUTHORITY TO INCREASE ITS RATES AND ~ CHARGES FOR WATER SERVICE IN THE )STATE OF IDAHO ) ) CASE NO. UWI-W-09-01 UNITED WATER IDAHO INC'S FOURTH RESPONSE TO COMMISSION STAFF'S FIRST PRODUCTION REQUEST United Water Idaho Inc, ("United Water") by and though its undersigned attorneys, hereby submits its Fourh Response to the Commission Staffs First Production Request No.'s 8, 16, 18,21, 22 and 23. DATED this -+dayofOctober, 2009. UNITED WATER IDAHO INC. BY~WL-\ Dean J. Miler McDevitt & Miler LLP 420 West Banock Boise, Idaho 83702 P: 208.343.7500 F: 208.336.6912 Attorney for United Water UNITED WATER IDAHO INC'S FOURTH RESPONSE TO COMMISSION STAFF'S FIRT PRODUCTION REQUESTS- 1 R" ri: r. C .r......)\._ ....t_ ., UNITED WATER IDAHO INC. CASE UWI-W-09-01 ZllU90CT -9 PM I: 49 FIRST PRODUCTION REQUEST OF THE COMMISSION ST~l;ß Ptji:'f it:: Ul~ìLiTit::;. (jcr~:rrJìš;s Preparer/Sponsoring Witness: Greg Wyatt REQUEST NO.8: Please provide a list of and description of accounts, activities and business unt numbering and how the Company used them durng 2006 to date. Please include with your response information of any planed changes to these accounts, activities and business unt numberig and usage. RESPONSE NO.8 Please refer to the attachment for a list and description of accounts, activities and business unt numbering. There are no planed changes to these accounts, activities and business unit numbering or usage. BALANCE SHEET Assets Current Asset United Water Standardized Chart of Accounts Staff Set 1 Request 8 Attchment A Last update: 0813112009 Contrl Account Sub. Account Proec Req'd? Affliat Req'd? Dept Req'd? Flow Codes Allowed Cash 101 13100 F15, F50 13110 F15, F50 13120 F15, F50 13130 F15, FSO 13410 F20, F30, F50 13420 F15, F50 13430 F15, F50 13440 F15, F50 13501 F15, FSO 102 12400 _ F15, FSO 103 14200 F15, F50 14210 F15, F50 14220 F15, FSO 14230 F15, F50 14301 F15, F50 14302 F15, FSO 14309 F15, FSO 14310 F15, FSO 14311 Project Typ =F15, F50 MJAR- Mercandizng & Jobbing 14400 F20, F30, F50 14410 F20, F30, FSO 17300 F15, F50 104 14600 F15, FSO 14610 Yes F15, FSO 14615 F15, F50 14620 F15, FSO 14625 F15, F50 105 14630 F15, FSO 14640 F15, F50 14645 F15, F50 14650 F15, F50 14660 F15, FSO 14670 F15, FSO 106 17100 F15, FSO 107 14800 F15, F50 108 15400 F15, FSO 15410 F15, F50 15420 F15, F50 15430 F15, F50 15440 F15, FSO 15450 F15, F50 15460 F15, F50 109 16501 F15, FSO 16502 F15, FSO 16503 F15, F50 16504 F15, F50 16505 F15, F50 16509 F15, FSO 16510 F15, FSO 16520 F15, F50 16531 F15, F50 16539 F15, F50 16591 F15, F50 Page 1 of 14 Current Date: 10/8/2009 Cash - Operating Accunt - Current CBS Cash - Payrol Cash - Collecons Cash - Locl Operating Accunt Restrict Cash Restnced Cash Interest Cash - Escrow Cash - Speial Deposits Workng Funds Investmnts Other short4erm inveúnents Accounts Receivable Customer Accunts Receivable - UBS Customer Accunt reivable - PS Customer Accunts Receivable - Manual billing Accunts Recivable - Unapplied Acunts Recivable_ Employee Acunts Receivable- Spring Program Accunts Receivable-Other Accunts Receivable - M & J Accunts Receivable. PS NR Provision for Uncollectible Acunts (Cr) Provision for Uncollectible Accunts (Cr) . Other Unbilled Revenue Accounts Receivable. Associated Companies Current month receivable from associate companies Note receivable from associated companies Int & Dividends receivable from assoiated companies Advances to associated companies Oter receivables from associated comDanies Accounts Receivable. Affliate Companies Accunts recivable from non-cnsol affliates Accunts receivable from Suez affliates Accunts receivable - R&I Alliance Note receivable from non-cnsol affliates Note reivble from Suez affliates Advance to non-con sol affdiates Interest and Dividends Receivable Other interest and dividends reivable Notes Receivable. Short Tenn Notes receivable short term Inventory Capitl and major maint inv non-exempt Small repairs inv exempt Other inventory Chemical inventory Inter-unit in transit inventory Par inventory Clearino -Inventorv adiustment Prepaid Expenses Prepaid Propert Taxes Prepaid Franchise Taxes Prepaid Gross Receipt Taxes Prepaid Excise Taxes Prepaid Regulatory Assessment Expenses Prepaid Taxes -Other Clearing - M&S overheads Clearing - M&S expense Prepaid General Insurance Prepaid InsuranceOther Prepaid Dues Unitd Water Standardized Chart of Accounts Sta Set 1 Request 8 Attchmet A Last updated: 08/31/2009 Contrl Account Sub- Account Project Req'd? Affliate Req'd? Dept Req'd? Flow Codes Allowed Prepaid Regulatory Assessment Prepaid Rent Prepaid STIP Prepaid Expenses-Oter 16592 16593 16594 16599 F15, F50 F15, F50 F15, F50 F15, F50 cner Cu"ent Asseu Other current assets 110 17400 F15, F50 Page 2 of 14 Current Date: 10/812009 United Water Standardized Chart of Accounts Staff Set 1 Request 8 Attchment A Contrl Sub-Projec Affliate Last updated:08/31/2009 Account Account Req'd?Req'd?Dept Req'd?Flow Codes Allowe Non-Current Assets Nots Receivable - Long term 111 Notes receivable - long term 18000 F20, F30, F50 Provision for uncollecible accunts Cr 18010 F20, F30, F50 Investments - Long Term Consol Companies 112 Investment in assoiated companies 12300 F20, F30, F50 Equit earnings in associated companies 12310 F20, F30, F50 Dividends from associated companies 12320 F20, F30, F50 Advances - cash elim for associated comnanies 12330 F20, F30, F50 Investments - Long Term Non-Consol Companies 113 Equit investments in non-nsolidated companies 12410 F10, F20, F30, F40, F41, F50 Other Ion term investments 12420 F20, F30, F50 Deferrd Taxes 114 Def. Federal Income Taxes- Other 19010 F15, F50 Def, State Income Taxes- Other 19012 F15, F50 Def. Federal Income Taxes - Medicare Part D 19013 F15, F50 Def. Federal Income Taxes - GU - Medicare Part D 19014 F15, F50 Def. State Income Taxes - Medicare Part D 19015 F15, F50 Def. State Income Taxes - GU - Medicre Part D 19016 F15, F50 Def.SIT-FAS109 Va. Allow-Other Ded.19100 F15, F50 Def. FIT-FAS109 ITC 19101 F15, F50 Def. FIT-FAS 71/FAS109 G/U ITC 19103 F15, F50 Def. FIT-FAS109 Other Ded,19104 F15, F50 Def. FIT-FAS 71/FAS109 G/U OtDed.19105 F15, F50 Def.FIT-FAS109 Pensions 19107 F15, F50 Def. FIT-FAS109 Rate Dif 19109 F15, F50 Def. FIT -oCI PensionlPBOP 19111 F15, F50 Def.SIT-FAS109ITC 19131 F15, F50 Def.SIT-FAS 71/FAS109 G/U ITC 19132 F15, F50 Def.SIT-FAS109 Other Ded.19133 F15, F50 Def.SIT-FAS 71IFAS109 GJU OtDed.19134 F15, F50 Utlit Plant and Equipment 115 Utilit Plant in servic - Other 10100 F20, F30, F50 Utilit Plant in service - Land 10101 F20, F30. F50 Utilty Plant in service - Buildings 10102 F20, F30, F50 Utilit Plant in servic - Tecnical Equipment 10103 F20, F30, F50 Utilit Plant in service - Transporttion 10104 F20, F30, F50 Utilit Retirements 10150 F20, F3, F50 Utilit Completed construction not classifed 10200 F20, F30, F50 Utilit Plant held for futre use 10500 F20, F30, F50 Utilit Construction work in progress 10700 CWlPPro's F20, F30, F50(Cxx) Utilit Accumulated Depreciation - plant in service other 10800 F20, F30, F50 Utilit Accumulated Depreciation - land 10801 F20, F30, F50 Utility Accumulated Depreciation - plant in service buildings 10802 F20, F30, F50 Utilit Accmulated Depreciation - plant in service tech equip 10803 F20, F30, F50 Utiit Accumulated Depreciation - transportation 10804 F20, F30, F50 Utility Retirement work in progress 10810 RWIP Pro)'s F20, F30, F50(Rx) Utilit Accumulated Depreciation - CIAC 11100 F20, F30, F50 Amortizatin of Utilit Plant in Servce 11150 F20, F30, F50 Amortation of Utilit plnt held for future use 11300 F20, F30, F50 Utilit plant acquisition adjustment 11400 F20, F30, F50 Amortation of Utility plant acquisiton adjustment 11500 F20, F30, F50 Gainlloss on disDOsition of utilit clant 11700 F20, F30, F50 Non-utilit Propert and Equipment 116 Non-utilit propert - Other 12100 F20, F30, F50 Non-utilit propert - Land 12101 F20, F30, F50 Non-utilit propert - Buildings 12102 F20, F30, F50 Non-utility propert - Technical equipment 12103 F20, F30, F50 Non-utility propert - Transportatin 12104 F20, F30, F50 Accmulated Depreciation - Non-utilit propert other 12110 F20, F30, F50 Accumulated Depreiation - Non-utilit propert land 12111 F20, F30, F50 Accmulated Depreciation - Non-utilit propert buildings 12112 F20, F30, F50 Accmulated Deprecation - Non-utilit propert tec equip 12113 F20, F30, F50 Accmulated Depreiation - Non-utilit propert transporttion 12114 F20, F30, F50 Non Utilit Work in progress 12120 CWIP Profs F20, F30, F50(Cxx) Non Utilit Retirements 12130 F20, F30, F50 Intangible Assets 117 Goodwil 12000 F20, F30, F50 Accumulated amort - goodwill 12010 F20, F30, F50 Concession fees 12020 F20, F30, F50 Page 3 of 14 Current Date: 10/8/2009 Last updated: 0813112009 Accumulated amortization concession fees Oter intangibles Accmulated amortization other intan ibles United Water Standardized Chart of Accounts Contrl Account Sub- Account 12030 12040 12050 Project Req'd? Staff Set 1 Request 8 Attchment A Affliate Req'd? Dept Req'd? Flow Codes Allowe F2, F30, F50 F2, F30, F50 F20, F30, F50 Page 4 of 14 Current Date: 10/812009 United Water Standardized Chart of Accounts Stff Sel 1 RequeslS Attchment A Last updated: 08/31/2009 Oter Non-currnt Assets Unamortized debt disunt and expense Arbitage Costs Preliminary survey Clearing- Constructon Clearing Payroll Clearing P _Cards Clearing Expense General Clearing - fringe benefits Clearing - transporttion Clearing - locl capitlized overheads Clearing - AP and Prourement Errrs Clearing - Payroll Accal Prepaid Pension Prepaid Regulatory Pension Deferrd legal expnse - pending Deferred reloction expense - pending Derred purchase water - pending Deferr Powr Costs - pending Other Deferrd Charges Util. Def Dr. - Pension intangible Non Util. Def Dr. - Pension intangible Def Non Regulatory MTBE costs Other Deferrd Charges-Non Utilit Regulatory Assets Exaordinary Propert Loss Deferred Employee Benefits-Oter Deferred Pension/OPEB Pension Intemal Reserve Accunt Balance OPEB Intemal Reserve Accunt Balance Deferr TSA ta Defrrd tank painting Deferred relocation expense - approved Deferr purchase water - approved Deferr AFUDC Equit Income Deferred Legal Expenses - Approved Deferred Power Costs - Approved Deferrd Lagoon Cleaning - Approved Deferr Deferrd Chemical Costs Deferred Propert Taxes Revenue reconciliation NR Other Rate Recnciliations RA-Def Pension FAS 158 RA-Def PBOP FAS158 Deferred rate charges Other Regulatory Assets Regulatory Asset - FAS 109 RA-Def GfU-FAS 71/FAS109-Plant-Fedral RA-Def. FAS 71/FAS109-Rate-Federal RA-Def GlU-FAS 71/FAS109-Rate-Federal RA-Def. FAS 71/FAS109:Tank Paint-Federal RA-Def G/U-FAS 71/FAS1 09- TankPaint-Federal ,RA-Def. FAS 71/FAS109-Pensions-Federal RA-Def G/U-FAS 71/FAS109-Pensions-Federal RA-Def. FAS 71/FAS109-DefChargs-Federal RA-Def G/U-FAS 71/FAS109-DefCharges-Federal RA-Def. FAS 71/FAS109-OtherTaxes-Federal RA-Def G/U-FAS 71/FAS109-0therTaxes-Federal RA-Def. FAS 71/FAS109-AFUDC Debt-Federal RA-Def. FAS 71/FAS109-AFUDC Equity-Federal RA-Def. FAS 71/FAS109-Flow Through-Federal RA-Def G/U-FAS 71/FAS109-th Oed-Federal RA-Def. FAS 71/FAS109-Plant-State RA-Def G/U-FAS 71/FAS109-Plant-State RA-Def. FAS 71/FAS109-Rale-State RA-Def GfU-FAS 71/FAS 1 09-Rate-State RA-Def. FAS 71/FAS109:Tank Paint-State RA-Def G/U-FAS 71 IFAS1 09- TankPaint-State RA-Def. FAS 71 IF AS 1 09-Pensions-State RA-Def GfU-FAS 71 IF AS 1 09-Pensions-State RA-Def. FAS 71/FAS109-DefCharges-State RA-Def G/U-F AS 71/FAS 1 09-Def Charges-State RA-Def. FAS 71/FAS109-0therTaxes-State RA-Def G/U-FAS 71/FAS109-0therTaxes-State Contrl Sub.Proect Affliate Account Account Req'd?Req'd?OeptReq'd?Flow COdes Allowed 118 18100 F20, F30, F50 18120 F20, F30, F50 18300 F20, F30, F50 18401 F15, F50 18402 F15, F50 18403 F15, FSO 18409 F15, FSO 18410 F15, F50 18420 F15, F50 18430 Any valid 10 F15, FSO 1840 F15, FSO 18450 F15, F50 18701 F15, F50 18709 F15, FSO 18711 F20, F30, F50 18712 F20, F30, F50 18713 F20, F30, FSO 18714 F20, F30, F50 18719 F20, F30, F50 18720 F20, F30, FSO 18730 F20, F30, FSO 18740 F20, F30, F50 18799 F20, F30, F50 119 18200 F20, F30, F50 18609 F20, F30, F50 18611 F20, F30, F50 18612 F20, F30, F50 18613 F20, F30, F50 18619 F20, F30, F50 18620 F20, F30, F50 18621 F20, F30, F50 18622 F20, F30, F50 18623 F20, F30, FSO 18624 F20, F30, F50 18625 F20, F30, F50 18626 F20, F30, F50 18627 F20, F30, F50 18628 F20, F30, F50 18630 F20, F30, F50 18631 F20, F30, F50 18635 F20, F30, F50 18636 F20, F30, F50 18680 Any valid 10 F20, F3, F50 18699 F20, F30, F50 18801 F20, F30, F50 18802 F20, F30, F50 18803 F20, F30, FSO 18804 F20, F30, F50 18805 F20, F30, F50 18806 F20, F30, F50 18807 F20, F30, F50 18808 F20, F30, F50 18809 F20, F30, F50 18810 F20, F30, F50 18811 F20, F30, F50 18812 F20, F30, F50 18814 F20, F30, F50 18816 F20, F30, F50 18818 F20, F30, F50 18820 F20, F30, F50 18831 F20, F30, F50 18832 F20, F30, F50 18833 F20, F30, FSO 18834 F20, F30, FSO 18835 F20, F30, F50 18836 F20, F30, F50 18837 F20, F30, F50 18838 F20, F30, FSO 18839 F20, F30, F50 18840 F20, F30, FSO 18841 F20, F30, F50 18842 F20, F30, F50 Liabilities and Equity Page 5 of 14 Current Date: 10/8/2009 United Water Standardized Chart of Accounts Sta set 1 Request 8 Attchment A Last updated: 08/31/2009 Contrl Sub-Project Affliate Account Account Req'd?Req'd?Dept Req'd? Flow Codes Allowed 201 23200 F1S, FSO 23210 F1S, FSO 23220 F1S, FSO 23230 F1S, FSO 23240 F1S, FSO 23291 F1S, FSO 23299 F1S. FSO 23400 F1S. FSO 202 23300 F1S, FSO 23310 F1S, FSO 23320 F1S, FSO 23330 F1S. FSO 23340 F1S. FSO 23390 F1S, FSO 203 24270 Any valid 10 F20, F30, FSO 24275 Any valid 10 F20, F30, FSO 204 23500 F1S, FSO 23510 F1S, FSO 205 23601 F1S, FSO 23610 F1S, FSO 23620 F1S, FSO 23631 F1S. FSO 23632 F1S, FSO 23641 F1S. FSO 23651 F1S, FSO 23655 F1S, FSO 23661 F1S, FSO 23662 F1S, FSO 23663 F1S, FSO 23664 F1S. FSO 23670 F1S, FSO 23671 F1S, FSO 23699 F1S, FSO 24101 F1S, FSO 24102 F1S, FSO 24103 F1S. FSO 24104 F1S, FSO 24105 F1S, FSO 24106 F1S, FSO 206 23711 F1S, FSO 23712 F1S, FSO 23720 F1S. FSO 23730 F1S, FSO 23740 F1S, FSO 23790 F1S, FSO Currnt Liabilites Account Payable Accunts Payable - system Accunts payable - month end accrual Accunts payable - inventory acced Acunts payable - miscellaneous Accunts payable - Credit Card Accunts Payable- Retainage Accunts Payable- Other Accunts pavable - assocated companies Notes Payable Notes payable banks Notes payable Suez Parent Notes payable associated companies Notes payable non-consolidated affliates Notes payable Suez affiliates Notes pavable other Current Porton of Long-term Debt & Preferrd Stock Debt due within one year Preferred stock due within one ear Customer Deposit Customer deposits. regulatory Customer de sits - other Taxes Accrued and Withheld Propert Taxes Acrued Franchise tax accrued Excise tax accrued Gross Receipt Tax Acced Gross Eamings Tax Acced Federal Income Tax Accrued State Incoe Tax Accrued Local Income Tax Accrued FICA Tax Acrued Federal Unemployment Tax AcedState UlIl:ant. T.a.hc: Other Payroll Taxes Acced Sales and Use tax acced Invested Capital Tax Acced Other Accrued Taxes Federal Income Taxes Withheld State Income Tax Withheld FICA TAX Withheld State Unemployment Wihheld Locl Tax withheld Other Tax Wiheld Accrued Interest Accrued Interest-Bonds Accrued Interest - LTD Interest on notes payable Interest due to associated companies Interest on notes to Suez affliates Interest - other Page 6 of 14 Current Date: 10/812009 United Water Standardized Chart of Accounts Sta Set 1 RequestS Attchment A Last updated: 08/31/2009 Contrl Account Sub. Account Project Req'd? Affliate Req'd? Dept Req'd? Flow Codes Allowed 207Dividends Payable Common dividends payable Preference dividends payable Preferrd dividends Davable Oter Currnt Liabilties Accrued & Witheld Accrued - Payroll Acced Casualty Insurance Aced Medical Insurance Accrued IBNR Accrued - Power Accrued - Sludge removal Acced - Purch water Accrued UBS Charges Accrued - Audit Acced Legal Accued - Severance Aced - Merger cost Acced - Vacation Acrued Oter Insurance Unearned Revenue Acrued - Emp Expense Reimbursement Accrued 401K Accrued Vanguard Clearing Accrued management incentives Accrued Stock Option Accrued - Client Expense Accrued - SARs Accrued - Emp Flex Spend Acced Other Employee With.- 401 K Employee Wlth.-Health Plan Employee Wit.- Garnishment Employee With.-Federal PAC Employee With.- State PAC Employee With.-United Way Employee WIt,-Water for People Employee With.-Savings Bonds Employee With.-Stock Purchase Employee With.- Creit Union Employee Wlth.- Union Dues Employee With.- AD&D Employee Wit.- Garnishment (UW) Employee Wih.- Fund Raiser Employee With.- US Water Employee With.- LTD Employee With.- Met Life Employee Wih.- Imputed Income Employee Wih.- AFLAC Employee With,- American Red Cross Employee With.- Crical Ilness Insurance Employee Wlth.- Other Non-Currnt Liabilties Long-term Debt Advances from asso. companies Bonds Lona- Term Debt Regulatory Liabilties Deferred Employee Benefits Deferrd Antenna Leasing Costs Deferred Regulatory Liabilities Pension Regulatory Accunt OPEB Regulatory Accunt Deferred regulatory liabilty - ta law changes Def. Reg. Liab. - Federal - Medicare Part 0 Def. Reg. Liab. - State - Medicare Part 0 Regulatory Liabilities - FAS109 Def, Reg.Liab.FAS71/FAS109-Fed:ITC Def. Reg. Liab.FAS71/FAS109-Fed:Oth De Def, Reg. Liab.FAS71/FAS109-StITC Def. Reg. Liab.FAS71/FAS109-StOth Oe Def. Reg. Liab.GU FAS71/FAS109-Fed:ITC Def. Reg. Liab.GU FAS71/FAS109-Fed:ODe Def. Reg. Liab.GU FAS71/FAS109-StITC Def. Reg. Liab,GU FAS71IFAS109-StODed 23800 23810 23820 208 24205 24211 24212 24213 24215 24220 24225 24229 24230 24231 24235 24240 24245 24249 24250 24260 24261 24262 24263 24264 24265 24266 24267 24299 24301 24302 24303 24304 24305 24306 24307 24308 24309 24310 24311 24312 24313 24314 24315 24316 24317 24318 24319 24320 24321 24330 209 22105 22110 22111 210 25301 25308 25309 25311 25312 25315 25316 25317 25401 25402 25403 25404 25405 25406 25407 25408 25409 Page 7 of 14 F15, F50 F15, F50 F40, F41. F50 F15, F50 F15, FSO F15, FSO F15, F50 F15, F50 F15, F50 F15, FSO F15, F50 F15, FSO F15, F50 F20, F30. FSO F15. FSO F15. F50 F15, FSO F15, F50 F15, F50 F15, F50 F15, FSO F15, F50 F15, FSO F15, FSO F15, F50 F15, F50 F15, F50 F15, FSO . F15, F50 F15, F50 F15. FSO F15, F50 F15, FSO F15, F50 F15, FSO F15. F50 F15. FSO F15, FSO F15, F50 F15, FSO F15. FSO F15, F50 F15, FSO F15, FSO F15, F50 F15, F50 F15, FSO F15, FSO F15, F50 F20, F30, F50 F20, F30, FSO F20, F30, FSO F15. F50 F15, F50 F15, FSO F15, F50 F15, FSO F15, FSO F15, FSO F15, FSO F15, FSO F15, FSO F15, F50 F15, F50 F15, FSO F15, FSO F15, F50 F15, F50 F15, F50 Current Date: 101812009 United Water Staff Set 1 Request 8 Attchment A Standardized Chart of Accounts Contrl Sub-Project Affliat Last updated:0813112009 Account Account Req'd?Req'd?Dept Req'd? Flow Codes Allowe Deferred Income Taxes & Invesbnent Tax Credit 211 Deferred investment ta creits 25500 F15, FSO Oef. FIT- Acclerated Amortization 28100 F15, FSO DeL. FIT-LiberaL. Oepr.28201 F15, FSO DeL. FIT-ACRS 28202 F15, F50 Oef, FIT-MACRS 28203 F15, FSO Oef. FIT - AOR 28204 F15, FSO Oef. FIT- PreAOR 28205 F15, FSO Oef. FIT- OCI PensionlPBOP 28206 F15, F50 Oef FIT Pension RegAsst FAS158 28207 F15, F50 Def FIT PBOP Reg Asset FAS158 28208 F15, FSO Oef. FIT BenefIt on OS IT 28211 F15, FSO Oef. SIT-ACRS 28221 F15, F50 OEF. Federal Income Taxes-Other 28300 F15, FSO DeL. FIT-Tank Painting 28301 F15, FSO Def. FIT-Rate Expenses 28302 F15, FSO Oef. FIT-Oef. Charges 28303 F15, FSO Oef. FIT-Reloction Exense 28304 F15, FSO Oef. FIT-M&S Fees 28305 F15, F50 Oef. FIT-PensIons 28306 F15, FSO Def, FIT-PEBOP 28307 F15, F50 De, FIT..ost of Removal 28308 F15, FSO Oef. FIT-CIAC 28309 F15, FSO Oef. FIT-Uncollect.28310 F15, F50 Oef. FIT-INJ & Dam 28311 F15, FSO Oef. FIT-AFUOC Equit 28312 F15, F50 Oef. State Income Taxes- Other 28350 F15, F50 Oef, SIT Monthly Accrual 28351 F15, FSO Oef. SIT - Rate Case 28352 F15, F50 Oef. SIT - Tank Painting 28353 F15, F50 Oef. SIT-Pensions 28354 F15, F50 Oef. SIT-Post Retirement Bnft 28355 F15, F50 De, SIT-AFUOC Equit 28356 F15, F50 Oef. SIT-Excess Oeprec.28357 F15, FSO Oef. SIT- Cost of Removal 28358 F15, F50 Oef. SIT- Relocation 28359 F15, FSO Oef. SIT- OCI PensionlPBOP 28360 F15, F50 Oef SIT Pension RegAst FAS158 28361 F15, FSO Oef SIT PBOP Reg Asset Fas158 28362 F15, FSO Oef. SIT-M&S Fees 28363 F15, F50 Oef FIT-FAS109-Plant 28401 F15, FSO Oef FIT-FAS109 Gross Up 28402 F15, F50 Oef FIT-FAS109-Rate Exp.28403 F15, F50 Oef FIT-FAS 71/FAS109 GU Rate Ex 28404 F15, FSO Oef FIT-FAS109-Tank Painting 28405 F15, FSO Oef FIT-FAS 71/FAS109 GU Tank Paint 28406 F15, FSO Oef FIT -FAS 1 09-Pensions 28407 F15, F50 Oef FIT-FAS 71/FAS109 GU Pensions 28408 F15, F50 Oef FIT-FAS109-De. Charges 28409 F15, F50 Oef FIT-FAS 71/FAS109 GU Oef Charges 28410 F15, FSO Oef FIT-FAS109-0ther Tax 28411 F15, FSO Oef FIT-FAS 71/FAS109 GU OtTaxes 28412 F15, F50 Oef FIT-FAS 71/FAS109 GU-ITC 28414 F15, F50 Oef FIT-FAS 711FAS109 GU-AFUOC Debt 28416 F15, FSO Oef FIT-FAS109-AFUOC Equit 28417 F15, FSO Oef FIT-FAS 71/FAS109 GU-AFUOC Equit 28418 F15, F50 Oef FIT-FAS 71/FAS109 GU-Flow Thru 28420 F15, F50 Oef FIT-FAS 71/FAS109 GU-Rate Oif 28422 F15, F50 Oef SIT-FAS109-Rate Exp,28433 F15, F50 Oef SIT-FAS109-Plant 28441 F15, F50 Oef SIT-FAS109 Gross Up 28442 F15, F50 Oef SIT-FAS 71/FAS109 GU Rate Ex 28444 F15. F50 Oef SIT-/FAS109- Tank Painting 28445 F15, F50 Oaf SIT-FAS 71/FAS109 GU Tank Paint 28446 F15, F50 Oef SIT -FAS 1 09-Pensions 2847 F15, F50 Oef SIT-FAS 71/FAS109 GU PensIons 28448 F15, F50 Oef SIT-FAS109-0ef. Charges 28449 F15, F50 Oef SIT-FAS 71/FAS109 GU OefChar 28450 F15, F50 Oef SIT-FAS109-0ther Tax 28451 F15, F50 Oef SIT-FAS 71/FAS109 GU OtTax.28452 F15, F50 other Long Tenn Liabilites 212 Advances for Construction 25200 CWIP Profs F15, F50(Cio) Taxable Advances 1 Servce Laterals 25201 CWIP Profs F15, FSO(Cio) PBOP Liabilit - Trustee 25340 F20, F30, F50 PBOP - accum amort Transition Obligation 25350 F20, F30, F50 PBOP - Recovery reserve 25360 F15, F50 MMSO Contractual Liabilit 25370 F15, FSO Other deferred credits 25380 F15, F50 Page 8 of 14 Current Date: 10/8/2009 United Water Standardized Chart of Accounts Staff Set 1 Request 8 Attchment A Last updatd: 08/3112009 Contol Account Sub- Account Project Req'd? Affliat Req'd? Dept Req'd? Flow Codes Allowe Deferrd escheats Deferred director's fees Deferr compensation Deferr PBOP Pension rate case rencUiation Deferrd propert ta recnciliation Deferr developer deposits Deferrd Advance 1 CIAC grossup Deferrd M&J costs Injuries and damages reserve Pension Reserve - Dirers Pension rerve - Exec supplement Pension Reserve - Min liabUit adj Pension - acced Pensio & benef reserv Other long Term liabilities Contrbutions in aid of construction 25381 25382 25383 25384 25385 25386 25387 25388 26200 26310 26320 26330 26340 26350 26399 27100 27101 27110 CWlPProj's(Cxx) CWIP Proj's(Cxx) CWIP Proj's(Cxx) F15, FSO F15. FSO F15, FSO F15, FSO F15, F50 F15, F50 F15, FSO F15, FSO F15, FSO F20, F30, F50 F20, F30, F50 F20, F30, F50 F20, F30, FSO F15, F50 F15, F50 F15, FSO Taxble CIAC 1 Servic laterals F15, FSO Accum amortization CIAC adjustment CIAC- MTBE Costs F15, F50 27140 F15, FSO Shareholder's Equity Common Stock Common stoc issued Premium on capitl stok Paid in Capital Treasurv stock 213 Accumulatd other comprehensive income OCI . Pension OCI- PBOP Cumulative trnslation adiustment 218 20100 F40, F41, FSO 20110 F40, F41, FSO 20700 F40, F41, F50 21700 F40, F41, FSO 20400 F20, F30, FSO 20410 F20, F30, F50 21600 F40, F41, FSO 21610 F40, F41, F50 21620 F40, F41, FSO 21800 F40, F41, F50 21805 F40, F41, F50 21810 F40, F41, FSO 21900 F20, F30, F50 21910 F20, F30, FSO 22000 F40, F41, F50 22010 F40, F41, FSO 22020 F40, F41, F50 22030 F40, F41, F50 Preferrd Stock Preerred stock issued Premium on reerred stock 214 Retained Earnings RE - Cumulatie income RE - Dividends RE - Adiustments to retained eaminos 217 Preference Stock Preference stock - issue Preference stoc - discount 219 Oter Equit Minority interest Partnership equit Head ofce accunt Common membership interest 220 Page 9 of 14 Current Date: 10/8/2009 United Water Standardized Chart of Accounts Last update: 08/31/2009 Control Account Sub- Ai:ount Staff Set1 Requst 8 Altchment A Project Req'd? Affliat Req'd? Dept Req'd? Flow Codes Allowed INCOME STATEMENT I Note: The Contrl Accounts may be used in combination with any of the sub-accounts diretly below them Revenues 40~40~\Regulated Sales - Water Regulated Sales - Wastewater General sales Metered Sales to Residential Customers Metered Sales to Commercl Customers Metered Sales to Industral Customers Metere Sales to Public Autoriies Metere Sales to Multiple Family Dwellngs Surcarges Construction Recovery Surcharge Purcased Water Surcarge Intercompany Revenues Private Fire Proecion Public Fire protecon Other sales to Public Authories Sales for Resale Interdepartmental sales Dist System Improvement Revenues Other sales (Cti Acc 405 only) 40100 40105 40110 40115 40120 40125 40130 40131 40132 40135 40140 40145 40150 40155 40156 40160 40165 These Contr Ai:ounts may be used in combination wit any of the sub-accunts direy below them Yio Yes Yes Yes Yio Yes Yes yes Yio yes Yes Yio Yes Yes Yes Yes Yes 415Oter Regulated Company Revenues Miscellaneous Service Revenue Rents from Water Propert Stores Revenue Crher Water Revenue Other water revenue - Late Charges Tapping Fees Refunds and allowancs Revenue deferrls Proucton Cost Adjustment Meter reset fees Tum on fees Oter fees 40200 40205 40210 40215 40220 40225 40230 40235 40236 40240 40245 40250 Unbiled Revenue - Water Unblled Revenue. Wastewaer :fr\ 40300 40305 40310 426 40400 40405 40410 40415 40420 40425 430 40500 40505 40510 40515 Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes These Control Accunts may be used in combinatin with any of the sub-ai:ounts directy below them Regulatory Unbiled Revenue Non-regulatory Unbiled Revenue Other- Re Unbiled Revenue Yes Yes Yes Non-Regulated Revenue Intercmpany Revenue Contrct O&M Revenue Contrct Maintenance Revenue Contract ASA Revenue Collecion Revenue Other Contract Fees Non.core Revenue Rental Revenue Proceeds on sale of propert Consulting Revenue Salvaoe Page 10 of 14 Project Type = BASE. Base Contrct Proect Typ = BILMT - Billable Mamtenanc Project Typ = ABA - Add'i Services Agreement Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Current Date: 10/8/2009 Last updated: 08131/2009 Operating Expenses Source of Supply Expense Water Oper Source of Supply Expense Water Maint Collecton Expense Wastewater Oper Collection Expense Wastewater Malnt Pumping Expense Water Oper Pumping Expense Water Malnt Pumping Expense Wastewater Oper Pumping Expense Wastewater Maint Treatment Expense Water Oper Treatment Expense Watr Maint Treat & Disposal Exp Wastewater Oper Tre & Disposal Exp Wastewar Maint Trans & Dist Expense Water Oper Trans & Distr Expense Water Malnt Customer Account Expense United Water Standardized Chart of Accounts Contrl Account Sub. Account Project Req'd? Anyvand 10 Any valid 10 Any valid 10 Any valid 10 Any valid 10 Any valid 10 Any valid 10 Any vald 10 Any valid 10 Anyvarrd 10 Any valid 10 An valid 10 Any valid 10 Any valid 10 Any valid 10 Staff Set 1 Request 8 Attachment A Affliate Req'd? Dept Req'd? Flow Coes Allowed Yes These Contrl Accunts may be used in combination wit any of the sub-accunts directy below them Supervsory Labor Direct Labor. Operations Direct Labor - Cust Svc wastewater Supervisory Labor trns in Direct Labor transferred in Supervisory labor transferred out Direc labor transferred out Material Equipment rental Outside Contractors Outside Professional Services Lab Testing Fees Rents Purchased water Purchased water Deferrl Purchased poer Power Cost Deferrl Other utilities waste disposal - sludge Expenses Transferred (Cr) Chemicals Chemical Cost Deferral Transporttion cost - leased vehiCies Transporttion cost - other Meals Miscellaneous Expenses Sales expnse Depreciation of utility plant Amortization of utilit plant Depreciation of other utility plant Amortation leasehold improvements Ofce Supplies Dues & Subscriptions Licenses and fees Telephone Bad debt expnse Advertsing Postage & Air Freight Club and Professional Dues Travel expense Fringe Benefits Transfer Out Fringe Benefts Transferred In IT Supplies and Expense IT System Support IT Of Site Storage Outside service temporary help Other employee benefits Other Awards Amortization of tank painting expense Amortization of lagoon cleaning expense Amortization of well maintenance expense Amortization of poer costs Amortaton of purchased water costs Staff meetings, seminars and conferences Clothing and uniforms Claims and Settements Safety Eauipment \ 50100 50105 50106 50110 50115 50120 50125 50300 50310 50400 50410 50420 50600 50605 letrl Acc SOO onl) 50606 50610 iCt Acct 510 only) 50611 50620 50625 50630 50635 (Ct Acc 520 only) 50636 50640 50645 50650 50655 50675 70100 70101 70105 70110 90100 90150 90200 90250 90400 90410 90450 90500 90600 90650 90660 90700 90750 90800 91300 91850 91860 92053 92055 92057 92061 (Ctr Acct 500 only) 92062 92150 92200 92500 92550 Page 11 of 14 Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Currnt Date: 10/812009 United Water Standardized Chart of Accounts Staff Set 1 Request 8 Attchment A Last updated: 0811/2009 Contrl Account Sub. Account Project Req'd? Affliate Req'd? Dept Req'd? Flow Codes Allowed Administrative Expenses Gen & Admin. Maintenance Supervsory Labor Dire Labor Supervisory Labor transferr in Direc labor transferred in Supervisory labor trnsferrd out Direct labor trnsferr out Material O\Jide Contractrs Transporttion cost - other Meals Miscellaneous expenses Ofce supplies Dues and subscriptions Telephone Postage & air freight Club & professional dues Fringe benefits - In Frinae benefit - Out 601 50100 50105 50110 50115 50120 50125 50300 50400 50645 50650 50655 90100 90150 90250 90450 90500 90650 90660 Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Gen & Admin. Clearing Accounts Payroll clearing Non-Productive Pay Clearing Employee Beneits Clearing Expense System Clearing Fringe Benefits Transferr G&A Expense Transferred (CR) M&S DeDt 950 Transferred 602 50000 50005 50010 50015 90950 90951 90952 M&S G&A Allocation Ony M&S Dept 950 Allocation Only Yes Yes Yes Yes Yes Yes Yes Page 12 of 14 Current Date: 10/8/2009 Last updated: 08/3112009 Administrtive Expenses General and Administrtive Expenses Marketng Expense Research & Development Expense Supervisory Labor Direct Labor Direct Labor - G&A Wasteater Supervisory Labor trnsferr in Direct labor transferr in Supervsory labor transferr out Dire labor trnsferrd out Rents Expenses Transferred (Cr) Transporttion cost - leased vehicle Transporttion cost - other Meals Depreciatin expnse Amorttion of utilit plant Depreation of other utilit plant Amotizatin of leasehold imp Ofce Supplies Ofce equipment rental Dues & Subscriptions Licenses and fees Telephone Other utilties Bad debt expense Advertsing Postage & Air Freight Club and Professional Dues Travel expense Fringe BenefIts Transfer Out Fringe Benefits Transferrd In IT Supplies and Expense IT System Support IT Of Site Storage Corporte M&S Fees Regulate M&S Fees Non-reulate M&S Fees G&A Expense Transferr (CR) G&A Expense Transfrrd (CR) M&S Dept 950 Transferred Overheads Capitlized (CR) M&S Billng Outside service accunting & auditing Outside service engineering Outside service legal Outside service IS Outside service temporary help Outside services management fee Outside service other Propert Insurance General Corprate Insurance Injuries and damages expense Worker Compensatin Employee Pension Cost Post Retirement Health Care Pension / PBOP Deferred Post Retirement Health Care Amortatin Post Retirement Health Care Deerred SERP Expense Directors Pension Other Pension Expense Employee group health & life Employee deferr compensatin Employee 401K Other employee benefi Other Awards Regulatory Commission Expense Management Audit Expense Amortization of rate case expense Amortization of Deferred Expenses Amortization - propert losses Amortization of reloction expense Miscellaneous Amortation Amortzatin of OPEB costs Amortzation of legal costs Amortization of Union negotiation costs United Water Standardized Chart of Accounts Contrl Account Sub. Account 600 f\605 610 50100 50105 50106 50110 50115 50120 50125 50600 50630 5060 50645 50650 70100 70101 70105 70110 90100 90110 90150 90200 90250 90300 90400 90410 90450 90500 90600 90650 90660 90700 90750 90800 90850 90851 90852 90950 90951 90952 91000 91050 91100 91150 91200 91250 91300 91310 91350 91400 91450 91455 91460 91500 91550 91560 91551 91552 91600 91610 91650 91700 91750 91800 91850 91860 91900 91950 92000 92050 92051 92052 92054 92056 92058 92059 Page 13 of 14 Project Req'd? Sta Set 1 Request 8 Attchment A Affliate Req'd? Dept Req'd? Flow Codes Allowe These Control Accunts may be used in com bination wih any of the sub- accunts direct below them Yes Yes YES Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes M&S G&A Allocation Only M&S Dept 950 Allocation Only Current Date: 10/8/2009 United Water Standardized Chart of Accounts Stff Set 1 Request 8 Attchment A Control Sub.Project Affliate Last updated:08131/2009 Account Account Req'd?Req'd?Dept Req'd?Flow Codes Allowed Amortzation of ESP/ERP costs 92060 Yes Amortization of FAS 71/109 Regulatory Assets (Ctrl Acct 600 only)92063 Yes Amortization of Goodill 92100 Yes Gas hege expense 92125 Yes Staff meetings. seminars and conferences 92150 Yes Clothing and uniforms 92200 Yes Reloction expense 92250 Yes Bank Charges 92300 Yes Corporate initiatives 92350 Yes Contributions - Contract Ops 92400 Yes Severance Plan 92450 Yes Claims and Setuements 92500 Yes Safety Equipment 92550 Yes Other Misc G&A Expense 92600 Yes Trustee and A ent Fees - Bonds (Ct Acct 600 only)92601 Yes Taxes Oter than Income 710 Real Estate taes 70200 Yes Propert Tax Deferral 70201 Yes Personal propert tax 70210 Yes Payrol taes 70250 Yes FICA taxes 70251 Yes Federal unemployment taxes 70252 Yes State unemployment taxes 70253 Yes Sales and use taxes 70300 Yes Franchise taxes 70350 Yes Excise taxes 70400 Yes Gross receipts taxes 70450 Yes Other municipal taes 70500 Yes Other miscellaneous taes 70550 Yes Interest & Dividends 716 Interest on long term debt 70600 Yes Interest on short-term debt 70650 Yes Amortization of debt issuance cost 70700 Yes Amortization of debt premium 70750 Yes Interest on debt to associated companies 70800 Yes Intercmpany interest income 70805 Yes Interest on debt to Suez affliates 70810 Yes Interest income 70900 Yes Other interest 71000 Yes AFUDC (Cr) - Debt 71050 Yes AFUDC (Cr) - Equit 71060 Yes Dividend income 71075 Yes Other Income 720 Merchandising & Jobbing 71100 Yes Mdse jobbing expense 71105 Yes Rental income 71150 Yes Income on Dispositon of propert 71200 Yes Misclaneous non-perating income 71250 Yes Miscellaneous non-operating rentl income 71251 Yes Miscellaneous non-operating deductions 71252 Yes Penalties 71253 Yes Charible Contributins - Regulated Companies 71254 Yes Amort of util plant acquis adjustment 71255 Yes Eauileaminos of affiates 71300 Yes Income Taxes 800 Current taxes - Federal 80100 Yes Federal Tax Expense (CIAC GU)80101 Yes Currnt taxes - State 80150 Yes State Tax Expense (CIAC GU)80151 Yes Deferred taxes - Federal 80200 Yes Deferred taxes - State 80250 Yes Investment tax credit amortatin 80400 Yes Stock Dividends 806 Preferred dividends 80500 Yes Preferrd dividends to Parent 80505 Yes Preerence dividends 80525 Yes Common dividends 80550 Yes F40, F41, FSO Extraordinary Gains (Losses)810 Exordinary Income 80601 Yes Exraordina Ex nse 80602 Yes 816 80700 Yes Page 14 of 14 Current Date: 10/8/2009 Staff Set 1 Request 8 Attachment B Page 1 of2 00002 United Water Pennsvlvania 00004 United Water Arkansas 00027 United Water Delaware 00029 United Water Bethel 00043 United Water Lambertile 00044 United Water Toms River 00046 United Water Oweao 00047 United Water Nichols 00048 United Water SouthCourrWater 00049 United Water SouthCourifV Sewer 00053 United Water New Rochelle 00054 United Water Connecticut 00060 United Water Idaho 00061 United Water Rhode Island 00063 Orida Invest. ID-Hulls Grove 00100 United Water New Jersey 00101 Corwick Realty Corooration 00110 Dundee Corporation 00200 United Water New York 00301 United Water Ooerations Inc. 00303 United Water Jersev City 00304 Hoboken Water Services 00305 United Water M&S 00308 United Water Ooerations Idaho 00310 United Water Bilina 00312 UW Operations Contracts 00315 United Water Manalapan 00316 United Water Operation Florida 00362 United Water Florida Inc 00363 UWF Partner Inc 00364 UWF Member Inc 00365 UWF Partco LP 00366 UWF GP LLC 00367 UWF Top LLC 00368 UWF Bottom LLC 00369 UW Florida LLC 00370 UW Florida Operations LLC 00447 UWS - San Antonio LLC 00487 United Water Services Indiana 00500 United Properties Group 00501 Ridaeway River Comoanv, Inc 00503 UPG of Montvale 00504 UPG of Sussex 00505 MTL Corporation 00510 UPG - Emerson Golf Club 00511 UPG - Valley Brook Golf Club 00512 UPG - Pascack Restaurant Corp. 00513 UPG - Emerson Restaurant Corp. 00521 United Water Contract Serv LLC 00545 United Water Camden LLC Staff Set 1 Request 8 Attachment S Page 2 of2 00551 United Water Hydro Mgt LLC 00575 United Water Springfield LLC 00580 United Water Contract Services 00600 United Water Resources 00617 US SO-Central ReQion 00618 US SO - East ReQion 00681 United Water Services LLC 00682 United Water Services Inc. 00684 United Metering 00685 United Water Service Milwaukee 00686 United Water Service Atlanta 00687 AOS Operating Company 00688 UW Laredo LLC 00695 United Water Maryland LLC 00700 United Water Mid-Atlantic 00710 UW ArlinQton Hils 00720 UW Arlington Hils - Sewer 00740 United Water Great GorQe Sewer 00750 UW Vernon Sewage Trans 00755 United Water Vernon Hils 00760 United Water Hampton 00765 United Water Matchaponix 00710 United Water West Milford -Sew 00780 United Water Princeton Meadows 00799 UW Mid-Atlantic ELiM 00800 United Waterworks 00830 UVW Purchase Accounting 00832 UVW Corp Adjustments 00899 United Waterworks ELiM 00937 UWNJ OPS-NJ AOJ 00938 UWNJ OPS-NY AOJ 00939 United Water New Jersey ELiM 00969 Leo Holdina Company 00970 Suez USA Inc. 00971 Ondeo North America Inc. 00976 United Water Inc. 00987 UW M&S - Regulated 00988 UW M&S - Non Regulated 00989 UW LLC Tax Adjustments 00999 United Water Resources ELiM UNITED WATER IDAHO INC. CASE UWI-W-09-01 2009 OCT -9 PH I: 52 FIRST PRODUCTION REQUEST OF TH COMMISSION STAF . Ri-Ct:I\'..'~,ji' 'L: '.I Ä,.",. 'i/" i: le-J Preparer/Sponsoring Witness: Greg Wyatt REQUEST NO. 16: Please provide a schedule of amounts paid for injures and damages in 2006,2007,2008 and 2009 to date, including the accounts posted and the related explanations for daages paid. RESPONSE NO. 16: Please refer to the attched schedule. l! iii ëQ)E -5 ~ co.. iiQ)::C'Q)0:..-li 0 C/.. ii ~ m IIa. !l!~ i~ ~~.9 E ~O: -_l ~lI"''' .!! Il:i.. , 'I.š i! g '5"ts m ~=D - ~ m~ I g 5m~ ! ~!æ ."' J! i:t:5 e ,=:i~ I ~ ~ C II ~ ~ ~ .š I~c Il'e: Æ D.~l! c":": CD "t. 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E!"f ~ c_ ill~ "'~ = ~16alæ ED. cl~~5 5C~ lD E ~ 5 ~ ~ ~ :: ~ i §:= l ~ 1 m l ~ ::It E ~ ~ ~ I t ~ l ~ ~m~~.c~ m80: S~~~.cg ~~~~~Ñ~~ ~oo~~ më g-il- ~oo_ c i~ U~O:m:: c lD - lD ~ 1lD.~~-"to 0 8 ~ ~ E= ~ E É i 5 ~ ~ m m _ ro c ~ 5 ~ E I ~ c ~ ~ ~ ~ m ~ Z ~ æ ~ 8 ~~ ~ 5 ~ ~~ ~~ æ 8 ~ 8 ~ ~ ~ ô ~ ~ ~ ~ æm m~~~~ m~ ooo~~ ooææN~M ~~~~ M~~~ø q~ 9q9~ q~ ~~~~~~~qq ~ ~ q q q q q ~ 9 99~9 ~ ~~~~99 9~~ 9~ 9g~ ~~ og 9 9~~~ ~~~°8 8 8~ g~~~~~~~~~~~~~ ~g ~ ~~ g g ~gg0000000000000000000000000000N NNNN NNN NNN NN NN N NNNNNNNN N NNN to'" òz g¡::l §~~~~~~~~ ~ ~ ~~~~~ ~~~~~~~ ~~~ ~~~oæ m~~æ~m~ m~~ 0 ~ ~o 0 NN~~~~ M ~~ ø ~oE N ~ ~ ~ m ø N ~ ~ to ~ 0 ~ ~ 0 ø to ~ '" to ~ ~ 0 ~ m ~ to N~N MN~~~ ~~MmM ~m ~M~ wøøø.~~~~~ø~~~~~~ee $~~~~ e ~ ~ ~*~ ioooooooc 0 0 0 0 0 00 0 00 000 0 000 0 00C ~ ~ ~ ~ ~~ ~~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~..5~ ~ ~~ ~ ~ ~~ ~~ ~ ~~ ~ ~ ~ ~ ~ ~ ~ ~~ ~ ~ ~ 0 ~ ~~~ ~ ~~ ~ ~ ~~ ~~ ~ ~ ~ ~~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~-~~~~~~~~~~~ ~~~~ r ~~~~~~~~ ~ ~ ~~~m æ mæ m m ææ mmm mmæ mæ æ æ m æ m m m mm m æ m Õ ë~ Ègggggggggggggggggggggggggggg68wmwwwwwwmmwwwwmwmwmmwmmmøwmwo c: UNTED WATER IDAHO INC. CASE UWI-W-09-01 iong OCT -9 PM I: 52 FIRT PRODUCTION REQUEST OF THE COMMISSIß~I~t~~~C UTILITiES COMMISSION RC,.,.¡II"....,. . il_ V t: iV 1:. ~,"J Preparer/Sponsoring Witness: Kevin Dohert REQUEST NO. 18: Please provide copies of any accounting adjustments proposed for 2007,2008 and 2009 (quaerly reviews, if any) durng the external audit process that would be recorded or otherwse allocated to UWI including those that were not recorded in the accounting records due to immateriality . RESPONSE NO. 18: For 2007 and 2008, please refer to the attached schedules, No such accounting adjustments have been proposed for 2009. A8 ( 1 1 D St a f f S e t 1 R e q u e s t 1 8 A t t a c h m e n t A 1 In d C : ¥ ~ ~ M ~ ? : : : i AS a . C X . 1 2 . 2 : A u d I t D i f f r e n c E v a l u o l l o n F o r m En t i t y : Co m p l e t o d b y : l " ' W Q - - - - - - " - - - " ' - - - - - = = ' = - - - ' - - = J Ba l a n c e S h o o t D a t a : l ! ï : A M : g L = : = = = = = = : = : : : = : : i Oa t a : C . . - . . . . š ñ ö õ 1 In s t r u i o n s : T h i s l o r m s h o u l d b e u s e d t o a c u m u l a t e k n o w n a u d i t d i l l r a n c e s d e t a c t e d ' b y n o n s a m p l i n g s u b s t a n t i v e p r o c e d u r e s ( I n c l u d i n g d i l l r a n c . s i n a c c u n t i n g a s t i m a t e s ) a n d p r o j e c e d a u d " d i l l r a n c s f r m su b s t a n t i v e p r o c e d u r a s t h a t u s a d s a p l i n g , T h e Ma z a r s c o m m e n t : T h a d j u s t m e n t b o l o w r e e c t t h e a f f e c t o n t h e F S n o w ( 1 , 8 . I f t h e s e a d j u s t m e n t s r e m a i n u n b o o k e d ) K~ ; ' ~ n ! . ~ ~ . _ - , , ~ - - ~ ~ - _ ¥ (K ) o r i De s c r i p t i o n ( N a t u r e ) o f A u d i t i U k e l y ! ,., . . i , I r r . . ' . . ' ! . . . . , . " . . . . . . . . . . . . . . . . . . . . . . . . . . , J L ) . . , . . L . . . . . . _ . . " . . . c : . . . ' : . . . . . . . . . . . . . . . . . . . , ' , ' ¡ "'" ' - T B 1 ¡ : ¡ ¡ ã ¡ i i j i õ õ ö š r e v ¡h a v e b e e n c a n c e l l e d a n d K ' r e b i l l a d n_ n _ _ _ _ _ _ _ _ _ l . . _ _ _ _ _ _ _ . . _ _ . . _ _ _ _ _ _ _ . _ _ _ _ _ _ _ _ _ _ . . . . _ . . _ _ ! Fo r B e t e l : B e i n g d o u b l e ~- l . Q ! . E f a d y ~ _ 29 6 , 8 7 8 A c t l p a r a d j u s t m e n t 11 0 , 3 4 0 B e n d o n $ 1 5 7 , 8 5 3 p e r s c h u l e AS B o C X . 1 2 . 2 $U n v r y o l A i l l i i i " " . . n _ CI n t I m W + a ; I A u d a e ; I 3 l : o I .. e m . . . m . 1 I i I St a f f S e t 1 R e q u e s t 1 8 A t t a c h m e n t B Cl ø r I u s b . __ i . l I No WI P r . r . ~¡ ¡ . D O e f t l ï i l a m . Ac l l C U M n l li l I l ' n a . . . - . . . . . . . . . o . M l I C I . i n If . . D l 1 ¡j l . õ l i i " f i f t li U l C l C o l i 8 I R e e ' . D I No n n u l i t Q u o f l l DH C f e u a t . . d o N o P i i . . d o , . . ~l ; i ¡ ~ ~ ' i i w J - . t i ~ r l ~ . . . \ ' ! ( l ' t m . ~ , f ' ! . M t . ~ \ f i l . : i _, . o , . ., . . . . . d I '.. . . m i Cl R i i l l f , n D l : Õ I O i i i e . . . Cr C A ër To . U I . . U l a c l l I n D l f i cr b N t D C N ~3 (2 1 : ,'' ' ; ' ' ' ' ' ' . \ ' ' ' ~ ' : ' ' ' i . . i ' ¡ ' : ' ' , , ; ..1 1 ' li' : 3 f i j j f . i t P , , Ï , W W ':l : : ~ . f ' : ; i ? f i b ' Y ' " i . : i ~ ' : ! ; " : , ~ 1 I i ; ~ ~ ! ~ : ~ ~ ; ; t ~ i; . Y . \ Y M t " A t ' M . ' t ! ) ' l ' . i ' f ) . ; " ( / J w . i 1 i ' A ' i i ' ~ i : ~ i - ~ ~ . J 1 j l ~ " " , . ) l f ~ n ! t i . i ~ M ~ ' E i . . " ' . " ; i \ 1 i ' ! . , ! : i ~ . I \ l ; W t r \ i ; " '.~ . : . , - 5 1 1 Ua r i d A V d l i : D I N A C r i . ~ l l " ' , ; ~ ¡ i l l 1 ~ \ \ ' \ i . l p ; , ~ ~ ~ : V ! I ' ( ' 1 : ' f f , ~ S ~ r r l l ~ . : t M W ' : ! : l ~ ~ f l l ; ' i " f i i ! . i . ~ ~ ~ ! ' . ' * ' ' ; l ~ ~ ' -I I K 0 1 L 2 d I N ! û ó . . , T. . . f " p o . . . . _ . . . . C W .. 1 # . . " ' 2 0 t a . . M O Y -_ . . . . - ~D ! . . - . _ Cf . ë ' r To h n o n a t l l l c M a , I o l t h l aN l i P l l n . . . . b l p r . , . .l A h . . M o u d d " ' 1 h 1 i b t ~. . . . ,m : ,0 1 0 . 0 1 1 i i ; c . . cw T. _ _ o I . . o o . . . . i i I o W i ~6 a . . C A I i c w _ _ . . . n i :~ . ~ I P Y P 3 . 4 - ~ _ . . -- - - - - f o ï ë i u l B ~ : _ _ . " c l l si 1 , 1 I s I P 0 4 D D . h i Cr . . . a 1 1 a PV P 0 4 D O . _ E i - To c i a d l l l f o r tl n u pi In Fe . 2 D 0" _" 2 l . I L 0 3 1 . ø l C , . R o g i u a - . Dr : R , . To M . . . . . I a . . r * t e . . ' ' ' n . o f 12 / 1 m T I L 0 3 1 . 0 4 I I l . . . . . i d l i Ct . R t I t . . . . To t r l h r t l l i u ' O P E B . o f 12 I 1 D s. 21 U 5 0 1 I. , . . ~. ~ .. . . . & i r ., . ; " . 1 1 ' " ~PJ I l I t I m r d ØH o r w u n n h . . d l t t _ , . a m u n In l i n e o t o f u r r Q . . . . . . P t l o . . 1 u ., N o " _ - ( I ' l ' - 1 Lt T u . . I I . " , . . . . . . . I I CU . l l e t O t u r d I U l l r l O m M f l l f t l l i . f t c t TU f i l f o r p r l i t u n N D O d i i d l r . i u . r t u .. . ' " I, f D D~ ;~ e ; t / ; ~ t ~ ~ t i . r ~ i , ~ ; ; ~ ¡ ,,, . ¡ j " , : , , : , , , . . : ¡ ~ , l , ; , , , ; . . : , , , ," ' - : : ' ~ ' . : . : ~ , . , i J . . . . . . ¡¡ f ; ~ ~ r % f t j J l ? l t ¥ J J ~ , .." ' . . . " " . . " . . . " . " . . , . . " . . . . . . ... . ~ . ; . ( ) : : ~ : . . I ' : " : ; . . . ~ . : . . : o r : ~r r ? ~ ~ ~ ¥ : ~ ) f . ~ ! 1 1 ! ~ .: ; ~ : ; ; : ~ : : : 4 1 T . o I ' ~ ; - : ' ~ ' . i ~ : ~ . I ..' : . . d ' i ' . ; ~ " ~ ' , ' l . ::: : : ' : ~ . . ! . : . : i : ; ; . . I I : : ¡ ; . , ! . . : ¡ : - ; .!n v : ¡ ; " . : " , ; : , ' : : ~ ¡ - ~ , . ' . ' . . . ~ . , ' :W K ~ ) ; : ¡ :'' : ' ' : - : ' ' : ~ ' : I : ' ' ~ ' ' ' . : . I . . . . ~ " : . .'~ ' : l . : ' ~ ' ¡ : " : ' : ' :.. . . . . : . : , . . . ' ; : ; . : ) : 1 : ; ;¡ ; ; ; ' : : ? : : I ; " ' ; : : ' ' . ~ : . "; : . ' : : ' : , ' : ~ : . ; . : ; : ; . = . ~ : . I ' : : : ' : : : . . : ~ . ' : : ~': : ; ~ . ~ ~ ; : ' .~-~~~--:. . . . : . . . .': : : ~ , . , . .. 1 1 2 7 D ¡~ i . 12 ' l 2 l O ) UD l I '' ' AI _ . r l Jl h n w n t d l l ' : ca u l l . . f I l i f i a . . . . . . . . . . , t l r n I I f CU , . n e l l n l .- 2 l . . f 4 ; 1 .f I , , 1 t SA U W l I t J W N H ¡ W N Y U W k o i i _ . n _ P . . . . £ 6 f/ t J i i .. / / ? ¿ . 1 ~t b ~ l l l l (1 7 ( , $ , 1 / 1 ) ", c : . . i9 d l ¿ / 7 7 (l ~ ' i 7 ) -p , . .. ' - ¡, Y I 1 Z , C 1( : f ' , , 1 Z C ) .- e , " : , . -" C . . . . . _D a i o D a 2 0 UNTED WATER IDAHO INC.RECr.I\ ~.CASE UWI-W-09-01 .~.i /r:f) FffST PRODUCTION REQUEST OF THE COMMISSIOlg¡KIfF9 PH .'r' /'50UndurtJHo . ' , , lC$ Preparer/Sponsorig Witness: Greg Wyatt REQUEST NO. 21: Please provide an electronic copy in Microsoft Excel format (with formulas intact) of the advance and refud spreadsheet maintaned by the Company that is reconciled to the general ledger accounts 25200. RESPONSE NO. 21: Please refer to the attched spreadsheet contained on the CD provided. RECEI ri,,-J- UNITED WATER IDAHO INC. CASE UWI-W-09-01 2069 OCT -9 PM I: 50 FIRST PRODUCTION REQUEST OF THE COMMIS~IB~ri~l~~~¡~~r-,,",~,! U i ¡UTlt;; COitj¡;;¡,J,)!l.lI¡ Preparer: James Lin, Vice-President- Tax Sponsorig Witness: Kevin Dohert REQUEST NO. 22: Please provide all reports and/or letters stating the outcome of any federal and/or state ta retu audits in 2006,2007,2008 and 2009 to date and the Company's response. Please include with your response alI taes including income and sales ta. RESPONSE NO. 22: There were no State or Federal Income Tax audits for the years requested. There was a Sales and Use Tax Audit for the period March 1, 2004 through Februar 28, 2007, Documentation explaiing the outcome of the audit is attched. Additionally, there was an Investment Tax Credit inquiry requesting additional information that resulted in no additional ta or questions. There was no wrtten correspondence or documentation regarding ths inquir. Staff Set 1 Request 22 Attachment Page 1 of3 )l~~g~ RICHARD G. SMITH ADMITTED TO PRACTICE LAW IN IDAHO AND WASHINGTON EMAIL: RGS~HTEH.COM DIRECT DIA: (208) 388-4932 DIRECT FAX: 208,954.5267 RECEIVED DEC 102008 UNITED WATER 877 Main Street, Suite 1000 P.O. Box 1617 Boise, Idaho 83701-1617 (208) 344-6000ww.hteh.com December 4, 2008 Greg Wyatt President UlÚted Water ofldaho 8248 W. Victory Rd. P.O. Box 7488 Boise, ID 83707 Re: Idaho State Tax Commission - Compromise and Closing Agreement Docket No. 20802 Dear Wyatt: Enclosed is an original fully-executed copy of the Compromise and Closing Agreement for your files, If you have any questions, please call, It has been a pleasure assisting United Water of Idaho in this matter. Sincerely, HAWLEY TROXELL ENNIS & HAWLEY LLPg Richard G, Smith RGS/tas Enclosure 07091.0009.1359120.1 J'-ii Staff Set 1 Request 22 Attachment Page 2 of3 BEFORE TI TAX COMMSSION OF TH STATE OF IDAHO In the Matter of the Protest of Petitioner ) ) ) ) ) ) COMPROMISE & CLOSING AGREEMENT DOCKET NO. 20802 UND WATER IDAHO, INC. COME NOW the Idaho State Tax C.ommssion (Commssion) and United Watr Idaho, Inc, (taxpayei) and pUluant to the provisions of Idaho Code §§ 63-3635 and 63-3048, stipulate and agree as follows: That there now exists between the Commssion and the tapayer a dispute relative to Idaho sales and use ta libilty of the tapayer foi the petiod March I, 200 tlough Febiuary 28, 2007. The paes anticipate fwther dipute and litigation involving expenses for both parties, and therefore, desire to sette and compromise the taxes now claimed by the Commsion Therefore, tbe ; tapayer offers and the Commssion accepts a compromise on the following ter an conditions: .~'.(1)The taxpayei offers to pay the amount of $95,487 in complete settlement of all sales and use taxes, penalty, and interest for the previously identified period (2) The Commssion accepts the taxpayels offer and hereby acknowledges receipt of said amount. (3) The taxpayei withdraws his protest and petition for redeternunation dated September 28,2007. (4) This agrment shall be final and conclusive as to the previously identified pedod and ths petiod shall not be reopened by the Commssion, nor shall any suit, action 01 proceedng for detennination, assessment, collection, refund 01 credit be brought by either pary (5) This agreement is for the pUlpose of compromise and settlement only and shal not be inteipreted by eithet party or by any admnistiative agency or court as a concession or waivei by either party of any claim 01 defense which may be asserted by eithei party in any futue disputes iegarding the sales and use tax liabilty of the tapayer for any period not exptessly included within ths agrement. ii ¡ I COMPROMISE & CLOSING AGREMENT - i . i f1. .' . DATED: DATED: /¡p,t!or¿ 1(1:i~r og DATE: //-(()-o! COMPROMISE & CLOSING AGREMENT - 2 Staff Set 1 Request 22 Attchment Page 3 of3 IDAHO STATE lAX COMMSSION ~Uø//COsIÖ ~ ;: ~~. øe-~~or \Tõië UNTED WATER IDAHO INC. CASE UWI-W-09-01 2009 OCT -9 PH I: 50 FIRST PRODUCTION REQUEST OF THE COMMSSION STAFF ' RECE Preparer: James Linn, Vice President-Tax Sponsoring Witness: Kevin Doherty REQUEST NO. 23: Please state whether the Company is curently undergoing any federal and/or state ta retu audit. Please include whether the Company has been notified of any such audits even if the audit is not yet underway. RESPONSE NO. 23: The Company is not curently undergoing any State or Federal ta retu audits. The Company has not been notified by the State or Federal Revenue Deparents regarding futue audits of any kind.