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HomeMy WebLinkAbout20221026Veolia to Staff Attachment - Response to No. 2.pdfVEO-W-22-02 IPUC DR 2 Attachment 1 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 01170000 Res Actuarial diff emp bnft Equity Active N IFRS VEO-W-22-02 IPUC DR 2 Attachment 2 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 06750000 Carrying amt in GBV asset sold Expense Active N IFRS 06751000 Crryng amnt GBV subs JV&assoc.Expense Active N IFRS 06752000 Adjustments on disposals Expense Active N IFRS 06753000 Exp on disposal AFS fin assets Expense Active N IFRS 06754000 Exp on dspsls of subs JV assoc Expense Active N IFRS 06811000 Amortization-Development costs Expense Active N IFRS 06830000 Net Allowncs contingencies-COS Expense Active N IFRS 06832000 Net Allowncs employ bnfits-COS Expense Active N IFRS 06834000 Net allow of emp bnft LTIP-COS Expense Active N IFRS 06851000 Effect of retro adj OP leases Expense Active N IFRS 06951000 Rectifictn prior yrs crrnt tax Expense Active N IFRS 06951100 Dfrrd tax dspsls assets &chngs Expense Active N COMM 06952000 Dfrrd tax dspsls assets &chngs Expense Active N IFRS 0697010 Crrnt tax dspsls fin assts&cha Expense Inactive N IFRS 06970200 Current tax on disposal assets Expense Active N IFRS 06971000 Crrnt tax dspsls fin assts&cha Expense Active N IFRS 06972000 Current tax on disposal assets Expense Active N IFRS 07530000 OP lease expense cancellation Expense Active N IFRS 07550000 Royalty fee know how received Expense Active N IFRS 07610000 Dividend received from Subs Expense Active N IFRS 07750000 Net proceeds dispsl of assets Expense Active N IFRS 07751000 Proceeds from subs JV & assoc Expense Active N IFRS 07826000 Rvrsl imprmnt tang&intan asset Expense Active N IFRS 07828000 Rvrsl imprmnt lss intan & PP&E Expense Active N IFRS 09513000 Deferred tax - write-off Expense Active N IFRS 09514000 Defd tax-writeoff reverse decr Expense Active N IFRS 09515000 Rectify prior periods defd tax Expense Active N IFRS 10100000 Utility Plant in Service Asset Active N COMM 10101000 Utility Plant In Service- Land Asset Active N COMM 10102000 Utility Plant InServ-Buildings Asset Active N COMM 10103000 Utility Plant InServ-Equipment Asset Active N COMM 10104000 Utility Plant InServ- Vehicles Asset Active N COMM 10108000 Utility Plant InServ-Office&IT Asset Active N COMM 10150000 Utility Plant Retirements Asset Inactive N COMM 10500000 Plant held for future use Asset Active N COMM 10600000 Cnstrction Csts Not Classified Asset Active N COMM 10700000 Construction work in progress Asset Active N COMM 1075000 CWIP – Suspense Asset Inactive N COMM 10750000 CWIP – Suspense Asset Active N COMM 10800000 Utility Accumulated Depr Asset Active N COMM 10802000 Utility Accum Depr - Buildings Asset Active N COMM 10803000 Utility Accum Depr - Equipment Asset Active N COMM 10804000 Utility Accum Depr - Vehicles Asset Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 3 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 10808000 Utility Accum Depr - Office&IT Asset Active N COMM 10810000 Retirement work in progress Asset Active N COMM 10900000 Accumulated Cost of Removal Asset Active N COMM 11100000 Utility Accumulated Depr -CIAC Asset Active N COMM 11120000 Utility Accumulated Depr -Adva Asset Active N COMM 11150000 Amort of utility plant in serv Asset Active N COMM 11300000 Accum Prov for Amort Prop Held Asset Active N COMM 11400000 Utility plant acquisition adj Asset Active N COMM 11500000 Amort Utility Plant Acquis Adj Asset Active N COMM 11700000 Gain Loss on disposition Asset Active N COMM 11809000 ROU Asset Op - Other Asset Active N COMM 11810000 ROU Asset Op - Land Asset Active N COMM 11811000 ROU Asset Op - Building Asset Active N COMM 11812000 ROU Asset Op - ConstrMt Asset Active N COMM 11813000 ROU Asset Op - Transp Asset Active N COMM 11814000 ROU Asset Op - Offic IT Asset Active N COMM 11815000 ROU Asset Fin - Land Asset Active N COMM 11816000 ROU Asset Fin - Buildg Asset Active N COMM 11817000 ROU Asset Fin - ConstMt Asset Active N COMM 11818000 ROU Asset Fin - Transp Asset Active N COMM 11819000 ROU Asset Fin - OfficIT Asset Active N COMM 11820000 ROU Asset Fin - Other Asset Active N COMM 11909000 ROU Accum Amort Op - Other Asset Active N COMM 11910000 ROU Accum Amort Op - Land Asset Active N COMM 11911000 ROU Accum Amort Op - Building Asset Active N COMM 11912000 ROU Accum Amort Op - ConstrMt Asset Active N COMM 11913000 ROU Accum Amort Op - Transp Asset Active N COMM 11914000 ROU Accum Amort Op - Offic IT Asset Active N COMM 11915000 ROU Accum Amort Fin - Land Asset Active N COMM 11916000 ROU Accum Amort Fin - Buildg Asset Active N COMM 11917000 ROU Accum Amort Fin - ConstMt Asset Active N COMM 11918000 ROU Accum Amort Fin - Transp Asset Active N COMM 11919000 ROU Accum Amort Fin - OfficIT Asset Active N COMM 11920000 ROU Accum Amort Fin - Other Asset Active N COMM 12020000 Concession Fees Asset Active N COMM 12030000 Accum amort. concession fees Asset Active N COMM 12035000 Accum impairment-concession fe Asset Active N IFRS 12040000 Other Intangibles Asset Active N COMM 12050000 Accumulated amort other intang Asset Active N COMM 12055000 Accum impairment - other intan Asset Active N COMM 12100000 Non-Utility Property Asset Active N COMM 12102000 Non-Utility Property Bldg Asset Active N COMM 12103000 Non-Utility Proprty-Tech Equip Asset Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 4 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 12104000 Non-Utility Proprty -Transport Asset Active N COMM 12110000 Accum Depr Non-Utlty Prop Othr Asset Active N COMM 12112000 Accum Depr Non-Utlty Prop-Bldn Asset Active N COMM 12113000 Accum Depr Non-Utlty Prop-Tech Asset Active N COMM 12114000 Accum Depr-Non-util transport Asset Active N COMM 12120000 Non Utility Work in progress Asset Active N COMM 12150000 Goodwill Asset Active N COMM 12300000 Investment in assoc companies Asset Active N COMM 12330000 PLACEHOLDER Account Asset Inactive N COMM 12410000 Equity Ernngs Non-Consl Compan Asset Active N COMM 12420000 Other Long Term Investments Asset Active N COMM 12500000 Restricted Cash Asset Active N COMM 12510000 Restricted Cash - LT Asset Active N COMM 13100000 Operations Cash Account Crrnt Asset Active N COMM 13106000 Operation Cash Acct Crrnt-Util Asset Active N COMM 13110000 Payroll Cash Account Asset Active N COMM 13116000 Payroll Cash Account-Utility Asset Active N COMM 13120000 Collections Asset Active N COMM 13130000 Disbursements (local accounts)Asset Active N COMM 13140000 Cash - Sales Tax Asset Active N COMM 13146000 Cash - Sales Tax - Utility Asset Active N COMM 13150000 Operating Cash Acct - Citi Asset Active N COMM 13170000 JPMC - Cigna Asset Active N COMM 13440000 Special Deposits Asset Active N COMM 13501000 Working Funds Asset Active N COMM 14200000 Customer AR - CC&B Asset Active N COMM 14201000 AR Cash Accrual Asset Active N COMM 14202000 Revenue Decoupling Receivable Asset Inactive N COMM 14210000 Customer AR - PS Asset Active N COMM 14230000 AR Unapplied Asset Active N COMM 14309000 Accounts Receivable-Other Asset Active N COMM 14310000 AR - M&J billed Asset Active N COMM 14311000 Accounts receivable - M&J cost Asset Active N COMM 14312000 CSLSL Other Accts Receivable Asset Active N COMM 14400000 Provision Uncllctble Acct (Cr)Asset Active N COMM 14410000 Provision Uncllctble Acct-Othr Asset Active N COMM 14411000 Provision Uncllctble – CSLSL Asset Active N COMM 14500000 NR - SWI/Can cons companies Asset Active N COMM 14600000 AR - SWI/Can cons companies Asset Active N COMM 14605000 PS Intercompany Account Asset Active N COMM 14606000 Utility Money Pool Receivable Asset Active N COMM 14608000 M&S Money Pool Receivable Asset Active N COMM 14610000 SW IC Receivable (net)Asset Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 5 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 14615000 Interest Rec SWI/Can cons co's Asset Active N COMM 146200 DO NOT USE Asset Inactive N COMM 14620000 Dividends Receivable Asset Active N COMM 14630000 AR - SNA affiliates Asset Active N COMM 14640000 AR - Suez Group affiliates Asset Active N COMM 14645000 AR - R&I Alliance Asset Active N COMM 14660000 NR - SNA affiliates Asset Active N COMM 14665000 Interest Rec – SNA affiliates Asset Active N COMM 14670000 NR - Suez Group affiliates Asset Active N COMM 14675000 Interest Rec– Suez Group affil Asset Active N COMM 14680000 Cash Pooling Receivable Asset Active N COMM 14685000 Cash Pooling Interest Rec Asset Active N COMM 14800000 Notes Receivable Asset Active N COMM 15000000 Capital&Maint Inv Nonexempt Asset Active N COMM 15010000 Small Repairs Inventory Exempt Asset Active N COMM 15020000 Other Inventory Asset Active N COMM 15030000 Chemical Inventory Asset Active N COMM 15035000 Obsolete Inventory Asset Active N COMM 15040000 InterIUnit in Transit Inv Asset Active N COMM 15045000 PLACEHOLDER Account Asset Inactive N COMM 15460000 Clearing - Inventory Adj Asset Active N COMM 15670000 GST Paid to Suppliers Asset Active N COMM 15675000 QST Paid to Suppliers Asset Active N COMM 16501000 Prepaid Property Taxes Asset Active N COMM 16502000 Prepaid Franchise Taxes Asset Active N COMM 16503000 Prepaid Gross Receipt Taxes Asset Active N COMM 16504000 Prepaid Excise Taxes Asset Active N COMM 16509000 Prepaid Taxes - Other Asset Active N COMM 16520000 Clearing Shared Services Exp Asset Inactive N COMM 16530000 Prepaid Expense - IT Asset Active N COMM 16531000 Prepaid General Insurance Asset Active N COMM 16599000 Prepaid Expenses-Other Asset Active N COMM 17300000 Unbilled Revenue Asset Active N COMM 17600000 Hedge - Asset Asset Active N COMM 18000000 Notes Receivable - Long Term Asset Active N COMM 18010000 NR LT - SWI/Can cons companies Asset Active N COMM 18020000 NR LT - SNA affiliates Asset Active N COMM 18030000 NR LT - Suez Group affiliates Asset Active N COMM 18100000 Unamortized Debt Discount &Exp Asset Active N COMM 18101000 Unamortized DebtDisc–Reg Asset Asset Active N COMM 18120000 Arbitrage Costs Asset Active N COMM 18130000 Unamort debt issue cost-affil Asset Active N COMM 18300000 Prelim Survey and Inv. Chrgs Asset Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 6 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 18401000 Clearing - Construction Asset Inactive N COMM 18402000 Clearing - Payroll Asset Inactive N COMM 18403000 Clearing P Cards Asset Inactive N COMM 18404000 Clearing - Capital Work Order Asset Active N COMM 18409000 Clearing Expense- General Asset Active N COMM 18410000 Clearing Fringe Benefits Asset Active N COMM 18420000 Clearing Transportation Asset Inactive N COMM 18430000 Clearing Cap overheads Asset Inactive N COMM 18440000 Clearing AP and Procurement Er Asset Inactive N COMM 18450000 Clearing - Payroll Accrual Asset Inactive N COMM 18499000 Clearing - AP and Procument Asset Active N COMM 18500000 Contract Asset Asset Active N COMM 18601000 Current Regulatory Assets Asset Active N COMM 18602000 Revenue Decoupling Receivable Asset Active N COMM 18608000 COR Regulatory Assets Asset Active N COMM 18609000 Deferred Emplyee Benefits-Othr Asset Active N COMM 18611000 Deferred Pension/OPEB Asset Active N COMM 18618000 Deferred Unamort Debt Exp Asset Active N COMM 18619000 Deferred TSA tax Asset Active N COMM 18620000 Deferred Tank Painting Expense Asset Active N COMM 18621000 Dfrrd Relocation Exp - Approve Asset Active N COMM 18622000 Dfrrd Purchased Wtr - Approved Asset Active N COMM 18623000 Deferred AFUDC Equity Gross Up Asset Active N COMM 18624000 Deferred Legal Exp - Approved Asset Active N COMM 18625000 Deferred Pwr Costs - Approved Asset Active N COMM 18626000 Dfrrd Lagoon Cleaning - Approv Asset Active N COMM 18627000 Deferred Chemical Costs Asset Active N COMM 18628000 Deferred Reconciled Cost Asset Active N COMM 18629000 Deferred Sludge Reconciliation Asset Active N COMM 18630000 Revenue Reconciliation Asset Active N COMM 18631000 Other Rate Reconciliations Asset Active N COMM 18632000 Defrrd Revenue-Levelizing A/R Asset Active N COMM 18633000 Deferred AFUDC Equity Asset Active N COMM 18635000 RA-Deferred Pension FAS158 Asset Active N COMM 18636000 RA-Deferred PBOP FAS158 Asset Active N COMM 18650000 Reg Defrrd Tank Pnting - Amort Asset Active N COMM 18653000 Dfrrd AFUDC Eq Gross-Up Amort.Asset Active N COMM 18654000 Deferred AFUDC Equity GU - DIP Asset Active N COMM 18656000 Reg Def Lagoon Cleaning-Amort Asset Active N COMM 18670000 Regulatory Assets Leasing Asset Active N COMM 18680000 Deferred rate charges Asset Active N COMM 18681000 Deferred State Tax Charges Asset Active N COMM 18697000 CSLSL Replacement Program Asset Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 7 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 18698000 Other Reg Assets- Acquisitions Asset Active N COMM 18699000 Other Regulatory Assets Asset Active N COMM 18711000 Deferred Legal Exp - Pending Asset Active N COMM 18714000 Deferred Power Costs - Pending Asset Active N COMM 18718000 Cloud Computing Arrangements Asset Active N COMM 18719000 Other Deferred Charges Asset Active N COMM 18740000 Deferred Non Reg MTBE costs Asset Active N COMM 18799000 Other Defrrd Chrgs-Non Utility Asset Inactive N COMM 18801000 Regulatory Asset - FAS 109 Asset Active N COMM 19010000 Def. Federal Inc Taxes- Other Asset Active N COMM 19011000 Deferred Alt Min Tax Asset Active N COMM 19012000 Def State Income Taxes- Other Asset Active N COMM 19013000 Def FIT - ROU Assets Asset Active N COMM 19014000 Def Fed Incme Txs-GU-Medicare Asset Active N COMM 19015000 Def SIT - ROU Assets Asset Active N COMM 19016000 Def Stte Incme Txs-GU-Medicare Asset Active N COMM 19017000 Def Fed NOL Tax Benefit Asset Active N COMM 19018000 Def State NOL Tax Benefit Asset Active N COMM 19019000 Def State NOL Valuation Allow Asset Active N COMM 19020000 Def Fed NOL Valuation Allowanc Asset Active N COMM 19021000 Def FIT- Benefit on State NOLs Asset Active N COMM 19023000 Def FIT - MMSD Liab OPEB Asset Active N COMM 19025000 Def SIT - MMSD Liab OPEB Asset Active N COMM 19101000 Def. FIT-FAS109 ITC Asset Active N COMM 19103000 Def. FIT-F71/F109 G/U ITC Asset Active N COMM 19109000 Def. FIT-FAS109 Rate Diff Asset Active N COMM 19131000 Def.SIT-FAS109 ITC Asset Active N COMM 19132000 Def. SIT-F71/F109 G/U ITC Asset Active N COMM 20100000 Common Stock Issued Equity Active N COMM 20400000 Preferred Stock Issued Equity Active N COMM 20700000 Premium on Capital Stock Equity Active N COMM 20800000 Additional Paid-in Capital Equity Active N COMM 21600000 RE - Cumulated Income Equity Active N COMM 21610000 RE - Dividends Declared Equity Active N COMM 21620000 RE - Prior Period Adj Equity Active N COMM 21800000 AOCI - Pension Equity Active N COMM 21805000 AOCI - PBOP Equity Active N COMM 21810000 AOCI - Cum Translation Adj Equity Active N COMM 21820000 AOCI - CFH Equity Active N COMM 21825000 AOCI - CFH (Tax)Equity Active N COMM 21890000 AOCI – NCI Equity Active N COMM 22025000 Noncontrolling interests Equity Active N COMM 22100000 Bonds Liability Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 8 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 22140000 Long-Term Debt- SNA affiliates Liability Active N COMM 22145000 LT Debt- Suez Group affiliates Liability Active N COMM 22150000 LT Debt - SWI/Can cons co's Liability Active N COMM 22400000 Long-Term Debt Liability Active N COMM 23100000 Notes Payable Unsecured Liability Active N COMM 23101000 Notes Payable Committed Liability Active N COMM 23200000 Accounts Payable Liability Active N COMM 23210000 Accounts Payable Reversing Liability Active N COMM 23211000 Accounts Payable Non Reversing Liability Active N COMM 23220000 AP - Inventory Accrued Liability Active N COMM 23230000 AP - Lease Clearing Liability Active N COMM 23250000 AP - SNA affiliates Liability Active N COMM 23255000 AP - Suez Group affiliates Liability Active N COMM 23320000 NP - SWI/Can cons companies Liability Active N COMM 23340000 Notes Payable SNA Affl Liability Active N COMM 23345000 Debt Suez Group affils-Current Liability Active N COMM 23350000 Cash Pooling Payable Liability Active N COMM 23355000 Cash Pooling Interest Payable Liability Active N COMM 23400000 AP - SWI/Can cons companies Liability Active N COMM 23500000 Customer Deposits Liability Active N COMM 23510000 Customer deposits - other Liability Inactive N COMM 23601000 Property Taxes Accrued Liability Active N COMM 23610000 Franchise taxes Accrued Liability Active N COMM 23620000 Excise taxes Accrued Liability Active N COMM 23631000 Gross Receipt Tax Accrued Liability Active N COMM 23641000 Federal Income Tax Accrued Liability Active N COMM 23651000 State Income Tax Accrued Liability Active N COMM 23661000 FICA Tax Accrued Liability Active N COMM 23662000 Federal Unemployment Tax Accr Liability Active N COMM 23663000 State Unemployment Tax Accrued Liability Active N COMM 23665000 Commuter Transp Mobility Tax Liability Active N COMM 23667000 FICA Tax Accrued – Deferral Liability Active N COMM 23670000 Sales & Use Taxes Accrued Liability Active N COMM 23675000 QST Collected from Customers Liability Active N COMM 23699000 Other Accrued Taxes Liability Active N COMM 23711000 Accrued Interest Liability Active N COMM 23740000 Interest on Notes - SNA affil Liability Active N COMM 23750000 Interest on Notes - Suez Group Liability Active N COMM 23800000 Dividends Payable Liability Active N COMM 24101000 Federal Income Tax Withheld Liability Active N COMM 24102000 State Income Tax Withheld Liability Active N COMM 24103000 FICA Tax Withheld Liability Active N COMM 24105000 Local Tax Withheld Liability Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 9 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 24106000 Other Tax Withheld Liability Active N COMM 24205000 Accrued - Payroll Liability Active N COMM 24211000 Accrued Insurance Liability Active N COMM 24213000 Accrued IBNR Liability Active N COMM 24215000 Accrued - Power Liability Active N COMM 24220000 Accrued - Sludge Removal Liability Active N COMM 24225000 Accrued - Purchased Water Liability Active N COMM 24245000 Accrued - Vacation Liability Active N COMM 24246000 Accrued - Bonus Liability Active N COMM 24247000 Accrued - Employee Related Liability Active N COMM 24248000 Accr - Employee Related Other Liability Active N COMM 24250000 Unearned Revenue Liability Active N COMM 24265000 Accrued - Client Expenses Liability Active N COMM 24270000 Debt Due Within One Year Liability Active N COMM 24280000 Lease Liability Current OP Liability Active N COMM 24281000 Lease Liability Current FIN Liability Active N COMM 24282000 Accrued Leasing Liability Liability Active N COMM 24298000 Customer AR credits Liability Active N COMM 24299000 Accrued Other Liability Active N COMM 24301000 Employee W/hg-401K Liability Active N COMM 24303000 Employee W/hg-Garnishment Liability Active N COMM 24306000 Employee withholding – PAC Liability Active N COMM 24330000 Employee Withholding- Other Liability Active N COMM 24500000 Hedge - Liability Liability Active N COMM 25200000 Advances for Construction Liability Active N COMM 25200001 CWIP non-taxable advances Liability Active N COMM 25200002 In Service non-taxable advance Liability Active N COMM 25201000 Taxable Advncs/Servce Laterals Liability Active N COMM 25201001 CWIP taxable advances Liability Active N COMM 25201002 In Service taxable advances Liability Active N COMM 25301000 Current Regulatory Liabilities Liability Active N COMM 25308000 COR Regulatory Liabilities Liability Active N COMM 25309000 Dfrrd Regulatory Liabilities Liability Active N COMM 25311000 Pension Regulatory Account Liability Active N COMM 25313000 Dfrred AFUDC Equity Reg Liab Liability Active N COMM 25314000 Dfrrd Intrst on Pens/PBOP Resv Liability Active N COMM 25315000 Def Reg Liab-Tax Law Changes Liability Active N COMM 25316000 Regulatory Liab-Tax NewFedRate Liability Active N COMM 25317000 Reg Liab-NewFedRate2018portion Liability Active N COMM 25320000 Deferred Credits Leasing Liability Active N COMM 25340000 PBOP Liability - Trustee Liability Active N COMM 25345000 PBOP Liability-Internl Reserve Liability Active N COMM 25350000 PBOP-Accum Amort Transtn Oblig Liability Inactive N COMM VEO-W-22-02 IPUC DR 2 Attachment 10 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 25360000 PBOP - Recovery Reserve Liability Inactive N COMM 25370000 MMSD Contractual Liability Liability Active N COMM 25380000 Other Deferred Credits Liability Active N COMM 25389000 Deferred contractual liability Liability Active N COMM 25390000 Accrued SE LTIP Liability Active N COMM 25402000 DefRegLiab F71/F109-Fed:ITC Liability Active N COMM 25500000 Deferred ITC Liability Active N COMM 25501000 Deferred State ITC Idaho Liability Active N COMM 25505000 Deferred R&D Credit Liability Active N COMM 26200000 Injuries and Damages Reserve Liability Active N COMM 26310000 Pension Accrued Liability Active N COMM 26345000 Accr Pension-Internal Reserve Liability Active N COMM 26350000 Pension & Benefit Reserve Liability Active N COMM 26500000 Other Long Term Liabilities Liability Active N COMM 26505000 Contract Liability Def revenue Liability Active N COMM 26510000 Lease Liability NonCurrent OP Liability Active N COMM 26511000 Lease Liability NonCurrent FIN Liability Active N COMM 27100000 Contribution in Aid of Cnstrct Liability Active N COMM 27100001 CWIP non-taxable CIAC Liability Active N COMM 27100002 In Service non-taxable CIAC Liability Active N COMM 27101000 Taxable CIAC - Serv Laterals Liability Active N COMM 27101001 CWIP taxable CIAC Liability Active N COMM 27101002 In Service taxable CIAC Liability Active N COMM 27110000 Accumulated Amortization CIAC Liability Active N COMM 27140000 CIAC - MTBE Costs Liability Active N COMM 28100000 Def. FIT- Accelerated Amort Liability Active N COMM 28203000 Def. FIT-MACRS Liability Active N COMM 28204000 Def SIT-MACRS Liability Active N COMM 28206000 Def. FIT- OCI Pension/PBOP Liability Active N COMM 28207000 Def FIT Pens Reg Asset FAS158 Liability Active N COMM 28208000 Def FIT PBOP Reg Asset FAS158 Liability Active N COMM 28209000 Def SIT Pens Reg Asset ASC715 Liability Active N COMM 28210000 Def SIT PBOP Reg Asset ASC715 Liability Active N COMM 28211000 Def. FIT Benefit on DSIT Liability Active N COMM 28212000 Def SIT - Utility Liability Active N COMM 28221000 Def FIT - COR Liability Active N COMM 28251000 Def SIT - COR Liability Active N COMM 28300000 Def. FIT-Other Liability Active N COMM 28301000 Def. FIT-Tank Painting Liability Active N COMM 28302000 Def. FIT-Rate Expenses Liability Active N COMM 28303000 Def. FIT-Deferred Charges Liability Active N COMM 28304000 Def. FIT-Relocation Expense Liability Active N COMM 28305000 Def. FIT-M_S Fees Liability Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 11 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 28306000 Def. FIT-Pensions Liability Active N COMM 28307000 Def. FIT-PEBOP Liability Active N COMM 28308000 Def. FIT-Cost of Removal Liability Active N COMM 28310000 Def. FIT-Uncollectibles Liability Active N COMM 28311000 Def. FIT-Injuries and Damages Liability Active N COMM 28312000 Def. FIT - AFUDC Equity Liability Active N COMM 28313000 Def. FIT - AFUDC Equity GU Liability Active N COMM 28314000 Def. FIT - AFUDC Equity GU-TRF Liability Active N COMM 28321000 Def. FIT - Lease Liability Liability Active N COMM 28350000 Def. SIT- Other Liability Active N COMM 28351000 Def. SIT - Lease Liability Liability Active N COMM 28353000 Def. SIT - Tank Painting Liability Active N COMM 28354000 Def. SIT-Pensions Liability Active N COMM 28355000 Def. SIT-Post Retrmnt Benefits Liability Active N COMM 28356000 Def. SIT-AFUDC Equity Liability Active N COMM 28357000 Def. SIT-Excess Depreciation Liability Active N COMM 28358000 Def. SIT- Cost of Removal Liability Active N COMM 28359000 Def. SIT- Relocation Liability Active N COMM 28360000 Def. SIT- OCI Pension/PBOP Liability Active N COMM 28361000 Def SIT Pensn Reg Asst FAS158 Liability Active N COMM 28362000 Def SIT PBOP Reg Asset FAS 158 Liability Active N COMM 28363000 Def. SIT -Shared Services Fees Liability Active N COMM 28364000 Def. SIT - AFUDC Equity GU Liability Active N COMM 28365000 Def. SIT - AFUDC Equity GU-TRF Liability Active N COMM 28401000 Def FIT-FAS109-Plant Liability Active N COMM 28402000 Def FIT-FAS109 Gross Up Liability Active N COMM 28404000 Def FIT-F71/F109 GU Rate Ex Liability Active N COMM 28405000 Def FIT - New Federal Tax Rate Liability Active N COMM 28406000 Def FIT-New Federal TaxRate GU Liability Active N COMM 28407000 NY Regulatory Liab - Gross Up Liability Active N COMM 28408000 Def FIT-Tax Reform for GU2018 Liability Active N COMM 28441000 Def SIT-FAS109-Plant Liability Active N COMM 28442000 Def SIT-FAS109 Gross Up Liability Active N COMM 28443000 Def SIT-Value Allow-Temp Diff Liability Active N COMM 28452000 Def SIT-F71/F109 GU Ot.Tax.Liability Active N COMM 40100461 General Sales Revenue Active N COMM 40101461 Meter Sale-Sprinkler consum Revenue Active N COMM 40103461 Meter Sale-Sprinkler loc tx Revenue Active N COMM 40105461 Meter Sale-Residential consump Revenue Active N COMM 40106461 Meter Sale-Residential facili Revenue Active N COMM 40106521 WW Sales-Residential Facili Revenue Active N COMM 40107461 Meter Sale-Residential loc Tx Revenue Active N COMM 40108461 Meter Sale-Resid Purch Wtr Rt Revenue Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 12 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 40109461 Meter Sale-Resid Other Revenue Active N COMM 40110461 Meter Sale-Commercial consump Revenue Active N COMM 40110522 Meter Sale-Commercial consump Revenue Active N COMM 40111461 Meter Sale-Commercial facility Revenue Active N COMM 40111521 WW Sales-Commcial Revenue Active N COMM 40111522 Meter Sale-Commercial facility Revenue Active N COMM 40112461 Meter Sale-Commercial loc tax Revenue Active N COMM 40113461 Meter Sale-Comm Purch Wtr Rt Revenue Active N COMM 40114461 Meter Sale-Comm Other Revenue Active N COMM 40115461 Meter Sale-Industrial consump Revenue Active N COMM 40115523 Meter Sale-Industrial consump Revenue Active N COMM 40116461 Meter Sale-Industrial facility Revenue Active N COMM 40116521 WW Sales-Industrial Revenue Active N COMM 40116523 Meter Sale-Industrial facility Revenue Active N COMM 40117461 Meter Sale-Industrial loc tx Revenue Active N COMM 40118461 Meter Sale-Indst Purch Wtr Rt Revenue Active N COMM 40119461 Meter Sale-Indst Other Revenue Active N COMM 40120461 Meter Sale-public auth consump Revenue Active N COMM 40121461 Meter Sale-public auth fac Revenue Active N COMM 40122461 Meter Sale-public auth loc tx Revenue Active N COMM 40123461 Meter Sale-Public Purch Wtr Rt Revenue Active N COMM 40124461 Meter Sale-Public Purch Other Revenue Active N COMM 40125461 Meter Sale-multi family consum Revenue Active N COMM 40126461 Meter Sale-multi family facili Revenue Active N COMM 40127461 Meter Sale-multi family loc tx Revenue Active N COMM 40128461 Meter Sale-Multi fam Purch Wtr Revenue Active N COMM 40129461 Meter Sale-Multi fam Other Revenue Active N COMM 40130474 Surcharges Revenue Active N COMM 40132474 Purchased Water Surcharge Revenue Active N COMM 40134461 Meter Sale–Const Mtr–Other Revenue Active N COMM 40135000 Interco Consumption Revenue Revenue Active N COMM 40135525 Interco Rev Wastewater Revenue Active N COMM 40136461 Meter Sale–Const Mtr–Consump Revenue Active N COMM 40137461 Meter Sale–Const Mtr–Fac Chgs Revenue Active N COMM 40138461 Meter Sale–Const Mtr–Purch Wtr Revenue Active N COMM 40139461 Meter Sale–Const Mtr–Loc Tax Revenue Active N COMM 40140462 Private Fire protection facili Revenue Active N COMM 40141462 Private Fire protect local tx Revenue Active N COMM 40142462 Private Fire protect Other Revenue Active N COMM 40145463 Public Fire protection facilit Revenue Active N COMM 40146463 Public Fire protection loc tx Revenue Active N COMM 40147463 Public Fire protection Other Revenue Active N COMM 40151467 Sales for Resale Other Revenue Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 13 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 40152466 Sales for Resle Purch Wtr Rate Revenue Active N COMM 40153466 Sales for Resale local taxes Revenue Active N COMM 40154466 Sales for Resale facility chg Revenue Active N COMM 40155466 Sales for Resale consumption Revenue Active N COMM 40156467 Interdepartmental sales Revenue Active N COMM 40160474 Dist system improvement rev Revenue Active N COMM 40165464 Other sales Revenue Active N COMM 40165521 Other Sales Wastewater Revenue Active N COMM 40170461 Rev Reconciliation Surcharge Revenue Active N COMM 40180461 Other Surcharges Revenue Active N COMM 40200471 Miscellaneous service revenue Revenue Active N COMM 40200536 Misc Servc Rev WW Revenue Active N COMM 40201471 Misc Service Rev-Loc Tax Revenue Active N COMM 40205472 Rents from water property Revenue Active N COMM 40210474 Stores Revenue Revenue Active N COMM 40215474 Other water revenue Revenue Active N COMM 40220474 Other water rev - late charges Revenue Active N COMM 40220536 Late Charge Wastewater Revenue Active N COMM 40221474 Other Water Revenue Local Tax Revenue Active N COMM 40225000 Tapping Fees Revenue Active N COMM 40230471 Refunds and allowances Revenue Active N COMM 40235474 Revenue deferrals Revenue Active N COMM 40236474 Revenue Deferral - Unbilled Revenue Active N COMM 40237474 Revenue Deferral-Levelized Rev Revenue Active N COMM 40238474 Billed Def'd Surch Off-Set Revenue Active N COMM 40239474 Revenue Deferral - Other Revenue Active N COMM 40240471 Meter reset fees Revenue Active N COMM 40245471 Turn on fees Revenue Active N COMM 40250474 Other fees Revenue Active N COMM 40251474 ContraRev 2018portionTaxReform Revenue Active N COMM 40300474 Reg Unbill consumption revenue Revenue Active N COMM 40300536 WW Unbilled Revenue Revenue Active N COMM 40301474 Reg Unbill facility charge rev Revenue Active N COMM 40305000 Non-Reg unbilled revenue Revenue Active N COMM 40310474 Other-Reg Unbill Facility Rev Revenue Active N COMM 40311474 Other-Reg Unbilled Other Rev Revenue Active N COMM 40405000 Contract O&M revenue Revenue Active N COMM 40406000 Variable Fee Contract O&M Rev Revenue Active N COMM 40408000 POC Revenue Revenue Active N COMM 40410000 Contract maintenance revenue Revenue Active N COMM 40415000 Contract ASA revenue Revenue Active N COMM 40425000 Other Contract Fees Revenue Active N COMM 40430000 Passthrough Revenue Revenue Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 14 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 50000000 Payroll Clearing Expense Active N COMM 50000920 Labor Clear-A&G Ops Salaries Expense Active N COMM 50015000 Expense System Clearing Expense Active N COMM 50015920 Exp Clear-A&G Ops Salaries Expense Active N COMM 50017000 Clearing - O&M Work Order (PP)Expense Active N COMM 500400635 Out Servs-Wtr Tmt Lab Testing Expense Inactive N COMM 500400636 Out Servs-Other Expense Inactive N COMM 50100000 Supv Labor-ES Expense Active N COMM 50100600 Supv Lbr-SOS Ops Sup & Eng Expense Active N COMM 50100601 Supv Lbr-SOS Ops Lbr & Exp Expense Active N COMM 50100603 Supv Lbr-SOS Ops Misc Expense Active N COMM 50100610 Supv Lbr-SOS Maint Sup & Eng Expense Active N COMM 50100611 Supv Lbr-SOS Maint Strctrs Expense Active N COMM 50100612 Supv Lbr-SOS Maint Cllct Rsvr Expense Active N COMM 50100613 Supv Lbr-SOS Maint Lke,Rvr&Oth Expense Active N COMM 50100614 Supv Lbr-SOS Maint Wlls&Spr Expense Active N COMM 50100616 Supv Lbr-SOS Maint Sply Mains Expense Active N COMM 50100617 Supv Lbr-SOS Maint Wtr Plnt Expense Active N COMM 50100620 Supv Lbr-Pump Ops Sup & Eng Expense Active N COMM 50100622 Supv Lbr-Pump Ops Pwr Prd Lbr Expense Active N COMM 50100624 Supv Lbr-Pump Ops Lbr & Exp Expense Active N COMM 50100626 Supv Lbr-Pump Ops Misc Exp Expense Active N COMM 50100630 Supv Lbr-Pump Maint Sup&Eng Expense Active N COMM 50100631 Supv Lbr-Pump Maint Strctrs Expense Active N COMM 50100632 Supv Lbr-Pump Maint Pwr Equp Expense Active N COMM 50100633 Supv Lbr-Pump Maint Equip Expense Active N COMM 50100640 Supv Lbr-Wtr Tmt Ops Sup&Eng Expense Active N COMM 50100641 Supv Lbr-Wtr Tmt Expense Active N COMM 50100642 Supv Lbr-Wtr Tmt Ops Lbr&Exp Expense Active N COMM 50100643 Supv Lbr-Wtr Tmt Ops Misc Exp Expense Active N COMM 50100650 Supv Lbr-Wtr Tmt Maint Sup&Eng Expense Active N COMM 50100651 Supv Lbr-Wtr Tmt Maint Strct Expense Active N COMM 50100652 Supv Lbr-Wtr Tmt Maint Equip Expense Active N COMM 50100660 Supv Lbr-T&D Ops Sup&Eng Expense Active N COMM 50100661 Supv Lbr-T&D Ops Storage Faclt Expense Active N COMM 50100662 Supv Lbr-T&D Ops Line Exp Expense Active N COMM 50100663 Supv Lbr-T&D Ops Meter Exp Expense Active N COMM 50100664 Supv Lbr-T&D Ops Cust Install Expense Active N COMM 50100665 Supv Lbr-T&D Ops Misc Exp Expense Active N COMM 50100666 Supv Lbr-T&D Ops Rents Expense Active N COMM 50100670 Supv Lbr-T&D Maint Sup &Eng Expense Active N COMM 50100671 Supv Lbr-T&D Maint Strctrs Expense Active N COMM 50100672 Supv Lbr-T&D Maint Rsrvrs&Stn Expense Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 15 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 50100673 Supv Lbr-T&D Maint - Main Expense Active N COMM 50100675 Supv Lbr-T&D Maint - Services Expense Active N COMM 50100676 Supv Lbr-T&D Maint - Meters Expense Active N COMM 50100677 Supv Lbr-T&D Maint - Hydrants Expense Active N COMM 50100678 Supv Lbr-T&D Maint -Misc Plnt Expense Active N COMM 50100701 Supv Lbr-Cllct Exp Ops Sup&Eng Expense Active N COMM 50100702 Supv Lbr-Collctng Exp Ops Lbr Expense Active N COMM 50100721 Supv Lbr-Tmt Disp Ops Sup&Eng Expense Active N COMM 50100722 Supv Lbr-Tmt&Disposal Ops Lbr Expense Active N COMM 50100731 Supv Lbr-Commercial Exp Ops Expense Active N COMM 50100732 Supv Lbr-Maint of Pump Equip -Expense Active N COMM 50100734 Supv Lbr-Comm Ops Bllng Cllct Expense Active N COMM 50100740 Supv Lbr-T&D Superv.& Eng. WW Expense Active N COMM 50100752 Supv Lbr-T & D WW Maint Expense Active N COMM 50100802 Supv Lbr-Maint Pump System Expense Active N COMM 50100901 Supv Lbr-Cust Acct Suprvsn Expense Active N COMM 50100902 Supv Lbr-Cust Acct Mtr Rdng Expense Active N COMM 50100903 Supv Lbr-Cust Acct Rcrds&Coll Expense Active N COMM 50100904 Supv Lbr-Custr Acct Uncoll Expense Active N COMM 50100905 Supv Lbr-Cust Acct Misc Exp Expense Active N COMM 50100910 Supv Lbr-Sales Exp Ops Expense Active N COMM 50100920 Supv Lbr-A&G Ops Salaries Expense Active N COMM 50100921 Supv Lbr-A&G Ops Off Suppl&Exp Expense Active N COMM 50100930 Supv Lbr-A&G Misc Gen Exp Expense Active N COMM 50100932 Supv Lbr-A&G Maint Plnt Expense Active N COMM 50105000 Drct Lbr-ES Expense Active N COMM 50105600 Drct Lbr-SOS Ops Sup & Eng Expense Active N COMM 50105601 Drct Lbr-SOS Ops Lbr & Exp Expense Active N COMM 50105602 Drct Lbr-SOS Ops Prchsd Wtr Expense Active N COMM 50105603 Drct Lbr-SOS Ops Misc Expense Active N COMM 50105610 Drct Lbr-SOS Maint Sup & Eng Expense Active N COMM 50105611 Drct Lbr-SOS Maint Strctrs Expense Active N COMM 50105612 Drct Lbr-SOS Maint Cllct Rsvr Expense Active N COMM 50105613 Drct Lbr-SOS Maint Lke,Rvr&Oth Expense Active N COMM 50105614 Drct Lbr-SOS Maint Wlls&Spr Expense Active N COMM 50105616 Drct Lbr-SOS Maint Sply Mains Expense Active N COMM 50105617 Drct Lbr- Wtr Plnt Expense Active N COMM 50105620 Drct Lbr-Pump Ops Sup & Eng Expense Active N COMM 50105622 Drct Lbr-Pump Ops Pwr Prd Lbr Expense Active N COMM 50105624 Drct Lbr-Pump Ops Lbr & Exp Expense Active N COMM 50105626 Drct Lbr-Pump Ops Misc Exp Expense Active N COMM 50105630 Drct Lbr-Pump Maint Sup&Eng Expense Active N COMM 50105631 Drct Lbr-Pump Maint Strctrs Expense Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 16 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 50105632 Drct Lbr-Pump Maint Pwr Prd Expense Active N COMM 50105633 Drct Lbr-Pump Maint Equip Expense Active N COMM 50105640 Drct Lbr-Wtr Tmt Ops Sup&Eng Expense Active N COMM 50105641 Drct Lbr-Wtr Tmt Expense Active N COMM 50105642 Drct Lbr-Wtr Tmt Ops Lbr&Exp Expense Active N COMM 50105643 Drct Lbr-Wtr Tmt Ops Misc Exp Expense Active N COMM 50105650 Drct Lbr-Wtr Tmt Maint Sup&Eng Expense Active N COMM 50105651 Drct Lbr-Wtr Tmt Maint Strct Expense Active N COMM 50105652 Drct Lbr-Wtr Tmt Maint Equip Expense Active N COMM 50105660 Drct Lbr-T&D Ops Sup&Eng Expense Active N COMM 50105661 Drct Lbr-T&D Ops Storage Faclt Expense Active N COMM 50105662 Drct Lbr-T&D Ops Line Ex Expense Active N COMM 50105663 Drct Lbr-T&D Ops Meter Exp Expense Active N COMM 50105664 Drct Lbr-T&D Ops Cust instl Expense Active N COMM 50105665 Drct Lbr-T&D Ops Misc Ex Expense Active N COMM 50105666 Drct Lbr-T&D Ops Rents Expense Active N COMM 50105670 Drct Lbr-T&D Maint Sup & Eng Expense Active N COMM 50105671 Drct Lbr-T&D Maint Strctrs Expense Active N COMM 50105672 Drct Lbr-T&D Maint Rsrvrs&Stn Expense Active N COMM 50105673 Drct Lbr-T&D Maint - Main Expense Active N COMM 50105674 Drct Lbr-T&D Maint Fire Mains Expense Active N COMM 50105675 Drct Lbr-T&D Maint - Services Expense Active N COMM 50105676 Drct Lbr-T&D Maint - Meters Expense Active N COMM 50105677 Drct Lbr-T&D Maint - Hydrants Expense Active N COMM 50105678 Drct Lbr-T&D Maint -Misc Plnt Expense Active N COMM 50105701 Drct Lbr-Cllct Exp Ops Sup&Eng Expense Active N COMM 50105702 Drct Lbr-Collctng Exp Ops Lbr Expense Active N COMM 50105721 Drct Lbr-Tmt & Disp Ops SupEng Expense Active N COMM 50105722 Drct Lbr-Tmt&Disposal Ops Lbr Expense Active N COMM 50105731 Drct Lbr-Commercial Exp Ops Expense Active N COMM 50105734 Drct Lbr-Comm Ops Bllng Cllct Expense Active N COMM 50105740 Supv Lbr-T&D Superv.& Eng. WW Expense Active N COMM 50105742 Drct Lbr-T & D WW Ops Expense Active N COMM 50105752 Drct Lbr-T & D WW Maint Expense Active N COMM 50105901 Drct Lbr-Cust Acct Suprvsn Expense Active N COMM 50105902 Drct Lbr-Cust Acct Mtr Rdng Expense Active N COMM 50105903 Drct Lbr-Cust Acct Rcrds&Coll Expense Active N COMM 50105904 Drct Lbr-Custr Acct Uncoll Expense Active N COMM 50105905 Drct Lbr-Custr Acct Misc Exp Expense Active N COMM 50105910 Drct Lbr-Sales Exp Ops Expense Active N COMM 50105920 Drct Lbr-A&G Ops Salaries Expense Active N COMM 50105921 Drct Lbr-A&G Ops Off Suppl&Exp Expense Active N COMM 50105930 Drct Lbr-A&G Misc Gen Exp Expense Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 17 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 50105932 Drct Lbr-A&G Maint Plnt Expense Active N COMM 50110000 S L T-ES Expense Active N COMM 50110600 S L T-SOS Ops Sup & Eng Expense Active N COMM 50110601 S L T-SOS Ops Lbr & Exp Expense Active N COMM 50110603 S L T-SOS Ops Misc Expense Active N COMM 50110610 S L T-SOS Maint Sup & Eng Expense Active N COMM 50110611 S L T-SOS Maint Strctrs Expense Active N COMM 50110612 S L T-SOS Maint Cllct Rsvr Expense Active N COMM 50110613 S L T-SOS Maint Lke,Rvr&Oth Expense Active N COMM 50110614 S L T-SOS Maint Wlls&Spr Expense Active N COMM 50110616 S L T-SOS Maint Sply Mains Expense Active N COMM 50110617 S L T- Wtr Plnt Expense Active N COMM 50110620 S L T-Pump Ops Sup & Eng Expense Active N COMM 50110622 S L T-Pump Ops Pwr Prd Lbr Expense Active N COMM 50110624 S L T-Pump Ops Lbr & Exp Expense Active N COMM 50110626 S L T-Pump Ops Misc Exp Expense Active N COMM 50110630 S L T-Pump Maint Sup&Eng Expense Active N COMM 50110631 S L T-Pump Maint Strctrs Expense Active N COMM 50110632 S L T-Pump Maint Pwr Prd Expense Active N COMM 50110633 S L T-Pump Maint Equip Expense Active N COMM 50110640 S L T-Wtr Tmt Ops Sup&Eng Expense Active N COMM 50110642 S L T-Wtr Tmt Ops Lbr&Exp Expense Active N COMM 50110643 S L T-Wtr Tmt Ops Misc Exp Expense Active N COMM 50110650 S L T-Wtr Tmt Maint Sup&Eng Expense Active N COMM 50110651 S L T-Wtr Tmt Maint Strct Expense Active N COMM 50110652 S L T-Wtr Tmt Maint Equip Expense Active N COMM 50110660 S L T-T&D Ops Sup&Eng Expense Active N COMM 50110661 S L T-T&D Ops Storage Faclt Ex Expense Active N COMM 50110662 S L T-T&D Ops Line Ex Expense Active N COMM 50110663 S L T-T&D Ops Meter Exp Expense Active N COMM 50110664 S L T-T&D Ops Cust instl Expense Active N COMM 50110665 S L T-T&D Ops Misc Ex Expense Active N COMM 50110666 S L T-T&D Ops Rents Expense Active N COMM 50110670 S L T-T&D Maint Sup & Eng Expense Active N COMM 50110671 S L T-T&D Maint Strctrs Expense Active N COMM 50110672 S L T-T&D Maint rsrvrs&stn Expense Active N COMM 50110673 S L T-T&D Maint - Main Expense Active N COMM 50110675 S L T-T&D Maint - Services Expense Active N COMM 50110676 S L T-T&D Maint - Meters Expense Active N COMM 50110677 S L T-T&D Maint - Hydrants Expense Active N COMM 50110678 S L T-T&D Maint -Misc Plnt Expense Active N COMM 50110701 S L T-Cllct Exp Ops Sup&Eng Expense Active N COMM 50110702 S L T-Collctng Exp Ops Lbr Expense Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 18 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 50110720 S L T-Pumping Superv.& Eng. WW Expense Active N COMM 50110721 S L T-Tmt & Disp Ops Sup & Eng Expense Active N COMM 50110722 S L T-Tmt & Disposal Ops Lbr Expense Active N COMM 50110731 S L T-Commercial Exp Ops -Supv Expense Active N COMM 50110732 S L T-Pumping WW Maint Expense Active N COMM 50110734 S L T-Comm Exp Ops Bllng Cllct Expense Active N COMM 50110740 S L T-T & D WW Ops Salaries Expense Active N COMM 50110742 S L T-T & D WW Ops Expense Active N COMM 50110750 S L T-T & D WW Maint Expense Active N COMM 50110802 S L T-Maint Pump System Expense Active N COMM 50110805 S L T-Maint Gen Equip Exp Expense Active N COMM 50110901 S L T-Cust Acct Suprvsn Expense Active N COMM 50110902 S L T-Custr Acct Mtr Rdng Expense Active N COMM 50110903 S L T-Cust Acct Rcrds&Coll Expense Active N COMM 50110904 S L T-Custr Acct Uncoll Expense Active N COMM 50110905 S L T-Custr Acct Misc Exp Expense Active N COMM 50110910 S L T-Sales Exp Ops Expense Active N COMM 50110920 S L T-A&G Ops Salaries Expense Active N COMM 50110930 S L T-A&G Ops-Misc Gen Expense Active N COMM 50110932 S L T-A&G Maint Plnt Expense Active N COMM 50115000 D L T-ES Expense Active N COMM 50115600 D L T-SOS Ops Sup & Eng Expense Active N COMM 50115601 D L T-SOS Ops Lbr & Exp Expense Active N COMM 50115602 D L T-SOS Ops Prchsd Wtr Expense Active N COMM 50115603 D L T-SOS Ops Misc Expense Active N COMM 50115610 D L T-SOS Maint Sup & Eng Expense Active N COMM 50115611 D L T-SOS Maint Strctrs Expense Active N COMM 50115612 D L T-SOS Maint Cllct Rsvr Expense Active N COMM 50115613 D L T-SOS Maint Lke,Rvr&Oth Expense Active N COMM 50115614 D L T-SOS Maint Wlls&Spr Expense Active N COMM 50115616 D L T-SOS Maint Sply Mains Expense Active N COMM 50115617 D L T- Wtr Plnt Expense Active N COMM 50115620 D L T-Pump Ops Sup & Eng Expense Active N COMM 50115622 D L T-Pump Ops Pwr Prd Lbr Expense Active N COMM 50115624 D L T-Pump Ops Lbr & Exp Expense Active N COMM 50115626 D L T-Pump Ops Misc Exp Expense Active N COMM 50115630 D L T-Pump Maint Sup&Eng Expense Active N COMM 50115631 D L T-Pump Maint Strctrs Expense Active N COMM 50115632 D L T-Pump Maint Pwr Prd Impv Expense Active N COMM 50115633 D L T-Pump Maint Eq Expense Active N COMM 50115640 D L T-Wtr Tmt Ops Sup&Eng Expense Active N COMM 50115642 D L T-Wtr Tmt Ops Lbr&Exp Expense Active N COMM 50115643 D L T-Wtr Tmt Ops Misc Exp Expense Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 19 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 50115650 D L T-Wtr Tmt Maint Sup&Eng Expense Active N COMM 50115651 D L T-Wtr Tmt Maint Strct Expense Active N COMM 50115652 D L T-Wtr Tmt Maint Equip Expense Active N COMM 50115660 D L T-T&D Ops Sup&Eng Expense Active N COMM 50115661 D L T-T&D Ops Storage Faclt Ex Expense Active N COMM 50115662 D L T-T&D Ops Line Ex Expense Active N COMM 50115663 D L T-T&D Ops Meter Exp Expense Active N COMM 50115664 D L T-T&D Ops Cust Instl Expense Active N COMM 50115665 D L T-T&D Ops Misc Exp Expense Active N COMM 50115666 D L T-T&D Ops Rents Expense Active N COMM 50115670 D L T-T&D Maint Sup & Eng Expense Active N COMM 50115671 D L T-T&D Maint Strctrs Expense Active N COMM 50115672 D L T-T&D Maint Rsrvrs&Stn Expense Active N COMM 50115673 D L T-T&D Maint - Main Expense Active N COMM 50115675 D L T-T&D Maint - Services Expense Active N COMM 50115676 D L T-T&D Maint - Meters Expense Active N COMM 50115677 D L T-T&D Maint - Hydrants Expense Active N COMM 50115678 D L T-T&D Maint -Misc Plnt Expense Active N COMM 50115701 D L T-Cllct Exp Ops Sup&Eng Expense Active N COMM 50115702 D L T-Collctng Exp Ops Lbr Expense Active N COMM 50115712 D L T-Maint.of Collect. Sewers Expense Active N COMM 50115720 D L T-Pumping Superv&EngWW Expense Active N COMM 50115721 D L T-Tmt & Disp Ops Sup & Eng Expense Active N COMM 50115722 D L T-Tmt & Disposal Ops Lbr Expense Active N COMM 50115724 D L T-Tmt&Dspsl Ops Chmcals Expense Active N COMM 50115731 D L T-Commercial Exp Ops -Supv Expense Active N COMM 50115732 D L T-Pumping WW Ops Salaries Expense Active N COMM 50115734 D L T-Comm Exp Ops Bllng Cllct Expense Active N COMM 50115740 D L T-Superv & Eng WW Expense Active N COMM 50115742 D L T-T & D WW Ops Salaries Expense Active N COMM 50115752 D L T-T & D WW Maint.Expense Active N COMM 50115753 D L T-Maint.Other T&D Expense Active N COMM 50115801 D L T-Maint Cllctng Sys Ex Expense Active N COMM 50115802 D L T-Maint Pump System Expense Active N COMM 50115803 D L T-Maint Tmt & Dispsl Sys Expense Active N COMM 50115901 D L T-Cust Acct Suprvsn Expense Active N COMM 50115902 D L T-Cust Acct Mtr Rdng Expense Active N COMM 50115903 D L T-Cust Acct Rcrds&Coll Expense Active N COMM 50115904 D L T-Cust Acct Uncoll Expense Active N COMM 50115905 D L T-Custr Acct Misc Exp Expense Active N COMM 50115910 D L T-Sales Exp Ops Expense Active N COMM 50115920 D L T-A&G Ops Salaries Expense Active N COMM 50115921 D L T-A&G Ops Off Suppl&Exp Expense Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 20 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 50115930 D L T-A&G Ops-Misc Gen Expense Active N COMM 50115932 D L T-A&G Maint Plnt Expense Active N COMM 50120000 S L T out-ES Expense Active N COMM 50120600 S L T out-SOS Ops Sup & Eng Expense Active N COMM 50120601 S L T out-SOS Ops Lbr & Exp Expense Active N COMM 50120603 S L T out-SOS Ops Misc Expense Active N COMM 50120610 S L T out-SOS Maint Sup & Eng Expense Active N COMM 50120611 S L T out-SOS Maint Strctrs Expense Active N COMM 50120612 S L T out-SOS Maint Cllct Rsvr Expense Active N COMM 50120613 S L T out-SOS Maint Lke,RvrOth Expense Active N COMM 50120614 S L T out-SOS Maint Wlls&Spr Expense Active N COMM 50120616 S L T out-SOS Maint Sply Mains Expense Active N COMM 50120617 S L T out- Wtr Plnt Expense Active N COMM 50120620 S L T out-Pump Ops Sup & Eng Expense Active N COMM 50120622 S L T out-Pump Ops Pwr Prd Lbr Expense Active N COMM 50120624 S L T out-Pump Ops Lbr & Exp Expense Active N COMM 50120626 S L T out-Pump Ops Misc Exp Expense Active N COMM 50120630 S L T out-Pump Maint Sup&Eng Expense Active N COMM 50120631 S L T out-Pump Maint Strctrs Expense Active N COMM 50120632 S L T out-Pump Maint Pwr Prd Expense Active N COMM 50120633 S L T out-Pump Maint Equip Expense Active N COMM 50120640 S L T out-Wtr Tmt Ops Sup & En Expense Active N COMM 50120642 S L T out-Wtr Tmt Ops Lbr&Exp Expense Active N COMM 50120643 S L T out-Wtr Tmt Ops Misc Exp Expense Active N COMM 50120650 S L T out-Wtr Tmt MaintSup&Eng Expense Active N COMM 50120651 S L T out-Wtr Tmt Maint Strct Expense Active N COMM 50120652 S L T out-Wtr Tmt Maint Equip Expense Active N COMM 50120660 S L T out-T&D Ops Sup&Eng Expense Active N COMM 50120661 S L T out-T&D Ops Storage Facl Expense Active N COMM 50120662 S L T out-T&D Ops Line Ex Expense Active N COMM 50120663 S L T out-T&D Ops Meter Exp Expense Active N COMM 50120664 S L T out-T&D Ops Cust instl Expense Active N COMM 50120665 S L T out-T&D Ops Misc Exp Expense Active N COMM 50120666 S L T out-T&D Ops Rents Expense Active N COMM 50120670 S L T out-T&D Maint Sup & Eng Expense Active N COMM 50120671 S L T out-T&D Maint Strctrs Expense Active N COMM 50120672 S L T out-T&D Maint Rsrvrs&Stn Expense Active N COMM 50120673 S L T out-T&D Maint - Main Expense Active N COMM 50120675 S L T out-T&D Maint - Services Expense Active N COMM 50120676 S L T out-T&D Maint - Meters Expense Active N COMM 50120677 S L T out-T&D Maint - Hydrants Expense Active N COMM 50120678 S L T out-T&D Maint -Misc Plnt Expense Active N COMM 50120701 S L T out-Cllct Exp Op Sup&Eng Expense Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 21 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 50120702 S L T out-Collctng Exp Ops Lbr Expense Active N COMM 50120721 S L T out-T & D Ops Sup & Eng Expense Active N COMM 50120722 S L T out-T & Disposal Ops Lbr Expense Active N COMM 50120731 S L T out-Commercial Ops -Supv Expense Active N COMM 50120734 S L T out-Comm Ops Bllng Cllct Expense Active N COMM 50120740 SLT Out-Superv & Eng. WW Expense Active N COMM 50120901 S L T out-Cust Acct Suprvsn Expense Active N COMM 50120902 S L T out-Custr Acct Mtr Rdng Expense Active N COMM 50120903 S L T out-Cust Acct Rcrds&Coll Expense Active N COMM 50120904 S L T out-Custr Acct Uncoll Expense Active N COMM 50120905 S L T out-Custr Acct Misc Exp Expense Active N COMM 50120910 S L T out-Sales Exp Ops Expense Active N COMM 50120920 S L T out-A&G Ops Salaries Expense Active N COMM 50120930 S L T out-A&G Ops-Misc Gen Expense Active N COMM 50120932 S L T out-A&G Maint Plnt Expense Active N COMM 50125000 D L T out-ES Expense Active N COMM 50125600 D L T out-SOS Ops Sup & Eng Expense Active N COMM 50125601 D L T out-SOS Ops Lbr & Exp Expense Active N COMM 50125602 D L T out-SOS Ops Prchsd Wtr Expense Active N COMM 50125603 D L T out-SOS Ops Misc Expense Active N COMM 50125610 D L T out-SOS Maint Sup & Eng Expense Active N COMM 50125611 D L T out-SOS Maint Strctrs Expense Active N COMM 50125612 D L T out-SOS Maint Cllct Rsvr Expense Active N COMM 50125613 D L T out-SOS Maint Lke,RvrOth Expense Active N COMM 50125614 D L T out-SOS Maint Wlls&Spr Expense Active N COMM 50125616 D L T out-SOS Maint Sply Mains Expense Active N COMM 50125617 D L T out- Wtr Plnt Expense Active N COMM 50125620 D L T out-Pump Ops Sup & Eng Expense Active N COMM 50125622 D L T out-Pump Ops Pwr Prd Lbr Expense Active N COMM 50125624 D L T out-Pump Ops Lbr & Exp Expense Active N COMM 50125626 D L T out-Pump Ops Misc Exp Expense Active N COMM 50125630 D L T out-Pump Maint Sup&Eng Expense Active N COMM 50125631 D L T out-Pump Maint Strctrs Expense Active N COMM 50125632 D L T out-Pump Maint Pwr Prd Expense Active N COMM 50125633 D L T out-Pump Maint Equip Expense Active N COMM 50125640 D L T out-Wtr Tmt Ops Sup&Eng Expense Active N COMM 50125642 D L T out-Wtr Tmt Ops Lbr&Exp Expense Active N COMM 50125643 D L T out-Wtr Tmt Ops Misc Exp Expense Active N COMM 50125650 D L T out-Wtr Tmt MaintSup&Eng Expense Active N COMM 50125651 D L T out-Wtr Tmt Maint Strct Expense Active N COMM 50125652 D L T out-Wtr Tmt Maint Equip Expense Active N COMM 50125660 D L T out-T&D Ops Sup&Eng Expense Active N COMM 50125661 D L T out-T&D Ops Storage Facl Expense Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 22 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 50125662 D L T out-T&D Ops Line Ex Expense Active N COMM 50125663 D L T out-T&D Ops Meter Exp Expense Active N COMM 50125664 D L T out-T&D Ops Cust instl Expense Active N COMM 50125665 D L T out-T&D Ops Misc Ex Expense Active N COMM 50125666 D L T out-T&D Ops Rents Expense Active N COMM 50125670 D L T out-T&D Maint Sup & Eng Expense Active N COMM 50125671 D L T out-T&D Maint Strctrs Expense Active N COMM 50125672 D L T out-T&D Maint Rsrvrs&Stn Expense Active N COMM 50125673 D L T out-T&D Maint - Main Expense Active N COMM 50125675 D L T out-T&D Maint - Services Expense Active N COMM 50125676 D L T out-T&D Maint - Meters Expense Active N COMM 50125677 D L T out-T&D Maint - Hydrants Expense Active N COMM 50125678 D L T out-T&D Maint -Misc Plnt Expense Active N COMM 50125701 D L T out-Cllct Exp Op Sup&Eng Expense Active N COMM 50125702 D L T out-Collctng Exp Ops Lbr Expense Active N COMM 50125721 D L T out-T & D Ops Sup & Eng Expense Active N COMM 50125722 D L T out-T & Disposal Ops Lbr Expense Active N COMM 50125731 D L T out-Commercial Ops -Supv Expense Active N COMM 50125734 D L T out-Comm Ops Bllng Cllct Expense Active N COMM 50125740 DLT Out-Superv & Eng. WW Expense Active N COMM 50125901 D L T out-Cust Acct Suprvsn Expense Active N COMM 50125902 D L T out-Custr Acct Mtr Rdng Expense Active N COMM 50125903 D L T out-Cust Acct Rcrds&Coll Expense Active N COMM 50125904 D L T out-Custr Acct Uncoll Expense Active N COMM 50125905 D L T out-Custr Acct Misc Exp Expense Active N COMM 50125910 D L T out-Sales Exp Ops Expense Active N COMM 50125920 D L T out-A&G Ops Salaries Expense Active N COMM 50125921 D L T out-A&G Ops Off Sup&Exp Expense Active N COMM 50125930 D L T out-A&G Ops-Misc Gen Expense Active N COMM 50125932 D L T out-A&G Maint Plnt Expense Active N COMM 50300000 Material-ES Expense Active N COMM 50300600 Material-SOS Ops Sup & Eng Expense Active N COMM 50300601 Material-SOS Ops Lbr & Exp Expense Active N COMM 50300603 Material-SOS Ops Misc Expense Active N COMM 50300610 Material-SOS Maint Sup & Eng Expense Active N COMM 50300611 Material-SOS Maint Strctrs Expense Active N COMM 50300613 Material-SOS Maint Lke,Rvr&Oth Expense Active N COMM 50300614 Material-SOS Maint Wlls&Spr Expense Active N COMM 50300616 Material-SOS Maint Sply Mains Expense Active N COMM 50300617 Material-SOS Maint Wtr Plnt Expense Active N COMM 50300620 Material-Pump Ops Sup & Eng Expense Active N COMM 50300622 Material-Pump Ops Pwr Prd Lbr Expense Active N COMM 50300623 Material-Pump Ops Fuel Pwr Pur Expense Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 23 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 50300624 Material-Pump Ops Lbr & Exp Expense Active N COMM 50300626 Material-Pump Ops Misc Exp Expense Active N COMM 50300630 Material-Pump Maint Sup&Eng Expense Active N COMM 50300631 Material-Pump Maint Strctrs Expense Active N COMM 50300632 Material-Pump Maint Pwr Prd Expense Active N COMM 50300633 Material-Pump Maint Eq Expense Active N COMM 50300640 Material-Wtr Tmt Ops Sup&Eng Expense Active N COMM 50300641 Material-Wtr Tmt Expense Active N COMM 50300642 Material-Wtr Tmt Ops Lbr&Exp Expense Active N COMM 50300643 Material-Wtr Tmt Ops Misc Exp Expense Active N COMM 50300644 Material-Wtr Tmt Ops Expense Active N COMM 50300650 Material-Wtr Tmt Maint Sup&Eng Expense Active N COMM 50300651 Material-Wtr Tmt Maint Strct Expense Active N COMM 50300652 Material-Wtr Tmt Maint Equip Expense Active N COMM 50300660 Material-T&D Ops Sup&Eng Expense Active N COMM 50300661 Material-T&D Ops Storage Faclt Expense Active N COMM 50300662 Material-T&D Ops Line Ex Expense Active N COMM 50300663 Material-T&D Ops Meter Exp Expense Active N COMM 50300664 Material-T&D Ops Cust instl Expense Active N COMM 50300665 Material-T&D Ops Misc Ex Expense Active N COMM 50300670 Material-T&D Maint Sup & Eng Expense Active N COMM 50300671 Material-T&D Maint Strctrs Expense Active N COMM 50300672 Material-T&D Maint Rsrvrs&Stn Expense Active N COMM 50300673 Material-T&D Maint - Main Expense Active N COMM 50300674 Material-T&D Maint Fire Main Expense Active N COMM 50300675 Material-T&D Maint - Services Expense Active N COMM 50300676 Material-T&D Maint - Meters Expense Active N COMM 50300677 Material-T&D Maint - Hydrants Expense Active N COMM 50300678 Material-T&D Maint -Misc Plnt Expense Active N COMM 50300722 Material-Tmt & Dispsl Ops Lbr Expense Active N COMM 50300724 Material-Misc.Exp.-WW Pumping Expense Active N COMM 50300732 Material-Pumping WW Maint Expense Active N COMM 50300740 Material-T & D WW Ops Expense Active N COMM 50300741 Material-T & D WW Ops Expense Active N COMM 50300742 Material-T & D WW Ops Expense Active N COMM 50300743 Material-T & D WW Ops Expense Active N COMM 50300744 Material-T & D WW Ops Expense Active N COMM 50300750 Material-T & D WW Maint Expense Active N COMM 50300751 Material-T&D Struct. & Improv.Expense Active N COMM 50300752 Material-T & D WW Maint.Expense Active N COMM 50300801 Material-Maint Cllctng Sys Ex Expense Active N COMM 50300803 Material-Maint Tmt & Displ Sys Expense Active N COMM 50300901 Material-Custr Acct Suprvision Expense Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 24 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 50300902 Material-Cust Acct Mtr Rdng Expense Active N COMM 50300903 Material-Cust Acct Rcrds&Coll Expense Active N COMM 50300905 Material-Cust Acct Misc Exp Expense Active N COMM 50300925 Material-Ops-Inj&Dmages Expense Active N COMM 50300930 Material-A&G Ops-Misc Gen Expense Active N COMM 50300932 Material-A&G Maint Plnt Expense Active N COMM 50310000 Rent-ES Expense Active N COMM 50310603 Rent-SOS Ops Misc Expense Active N COMM 50310604 Rent-SOS Ops Expense Active N COMM 50310613 Rent-SOS Maint Lke,Rvr&Oth Expense Active N COMM 50310620 Rent-Pump Ops Sup & Eng Expense Active N COMM 50310622 Rent-Pump Ops Pwr Prod Lbr Expense Active N COMM 50310623 Rent-Pump Ops Fuel Pwr Pur Expense Active N COMM 50310624 Rent-Pump Ops Lbr & Exp Expense Active N COMM 50310626 Rent-Pump Ops Misc Exp Expense Active N COMM 50310627 Rent-Pump Ops Expense Active N COMM 50310632 Rent-Pump Maint Pwr Prd Impv Expense Active N COMM 50310633 Rent-Pump Maint Eq Expense Active N COMM 50310640 Rent-Wtr Tmt Ops Sup&Eng Expense Active N COMM 50310642 Rent-Wtr Tmt Ops Lbr&Exp Expense Active N COMM 50310643 Rent-Wtr Tmt Ops Misc Exp Expense Active N COMM 50310644 Rent-Wtr Tmt Ops Expense Active N COMM 50310650 Rent-Wtr Tmt MaintSup&Eng Expense Active N COMM 50310651 Rent-Wtr Tmt Maint Strct Expense Active N COMM 50310652 Rent-Wtr Tmt Maint Equip Expense Active N COMM 50310660 Rent-T&D Ops Sup&Eng Expense Active N COMM 50310662 Rent-T&D Ops Line Ex Expense Active N COMM 50310665 Rent-T&D Ops Misc Ex Expense Active N COMM 50310666 Rent-T&D Ops Rents Expense Active N COMM 50310673 Rent-T&D Maint - Main Expense Active N COMM 50310675 Rent-T&D Maint - Services Expense Active N COMM 50310678 Rent-T&D Maint - Misc Plnt Expense Active N COMM 50310722 Rent-Tmt & Disposal Ops Lbr Expense Active N COMM 50310732 Rent-Pumping WW Maint Expense Active N COMM 50310744 Rent-T & D WW Ops Expense Active N COMM 50310803 Rent-Maint Tmt & Dispsl Sys Expense Active N COMM 50310902 Rent-Cust Acct Mtr Rdng Expense Active N COMM 50310903 Rent-Cust Acct Rcrds&Coll Expense Active N COMM 50310905 Rent-Cust Acct Misc Exp Expense Active N COMM 50310920 Rent-G&A Ops Expense Active N COMM 50310921 Rent-A&G Ops Off Suppl&Exp Expense Active N COMM 50310923 Rent-Outside Serv employed Expense Active N COMM 50310931 Rent-A&G Ops Expense Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 25 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 50400000 Out Servs-ES Expense Active N COMM 50400600 Out Servs-SOS Ops Sup & Eng Expense Active N COMM 50400601 Out Servs-SOS Ops Lbr & Exp Expense Active N COMM 50400602 Out Servs-SOS Ops Prchsd Wtr Expense Active N COMM 50400603 Out Servs-SOS Ops Misc Expense Active N COMM 50400604 Out Servs-SOS Ops Expense Active N COMM 50400610 Out Servs-SOS Maint Sup & Eng Expense Active N COMM 50400611 Out Servs-SOS Maint Strctrs Expense Active N COMM 50400612 Out Servs-SOS Maint Cllct Rsvr Expense Active N COMM 50400613 Out Servs-SOS Maint Lke,Rvr&Ot Expense Active N COMM 50400614 Out Servs-SOS Maint Wlls&Spr Expense Active N COMM 50400616 Out Servs-SOS Maint Sply Mains Expense Active N COMM 50400617 Out Servs-SOS Maint Wtr Plnt Expense Active N COMM 50400620 Out Servs-Pump Ops Sup & Eng Expense Active N COMM 50400622 Out Servs-Pump Ops Pwr Prd Lbr Expense Active N COMM 50400624 Out Servs-Pump Ops Lbr & Exp Expense Active N COMM 50400626 Out Servs-Pump Ops Misc Exp Expense Active N COMM 50400630 Out Servs-Pump Maint Sup&Eng Expense Active N COMM 50400631 Out Servs-Pump Maint Strctrs Expense Active N COMM 50400632 Out Servs-Pump Maint Pwr Prd Expense Active N COMM 50400633 Out Servs-Pump Maint Eq Expense Active N COMM 50400635 Out Servs-Wtr Tmt Lab Testing Expense Active N COMM 50400636 Out Servs-Other Expense Active N COMM 50400640 Out Servs-Wtr Tmt Ops Sup&Eng Expense Active N COMM 50400641 Out Servs-Wtr Tmt Expense Active N COMM 50400642 Out Servs-Wtr Tmt Ops Lbr&Exp Expense Active N COMM 50400643 Out Servs-Wtr Tmt Ops Misc Exp Expense Active N COMM 50400644 Out Servs-Wtr Tmt Ops Rents Expense Active N COMM 50400650 Out Servs-Wtr Tmt Maint Sup&En Expense Active N COMM 50400651 Out Servs-Wtr Tmt Maint Strct Expense Active N COMM 50400652 Out Servs-Wtr Tmt Maint Equip Expense Active N COMM 50400660 Out Servs-T&D Ops Sup&Eng Expense Active N COMM 50400661 Out Servs-T&D Ops Storage Fclt Expense Active N COMM 50400662 Out Servs-T&D Ops Line Ex Expense Active N COMM 50400663 Out Servs-T&D Ops Meter Exp Expense Active N COMM 50400664 Out Servs-T&D Ops Cust Instl Expense Active N COMM 50400665 Out Servs-T&D Ops Misc Ex Expense Active N COMM 50400670 Out Servs-T&D Maint Sup & Eng Expense Active N COMM 50400671 Out Servs-T&D Maint Strctrs Expense Active N COMM 50400672 Out Servs-T&D Maint Rsrvrs&Stn Expense Active N COMM 50400673 Out Servs-T&D Maint - Main Expense Active N COMM 50400674 Out Servs-T&D Maint Fire Main Expense Active N COMM 50400675 Out Servs-T&D Maint - Services Expense Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 26 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 50400676 Out Servs-T&D Maint - Meters Expense Active N COMM 50400677 Out Servs-T&D Maint - Hydrants Expense Active N COMM 50400678 Out Servs-T&D Maint-Misc Plnt Expense Active N COMM 50400700 Out Servs-Cllct Exp Op Sup&Eng Expense Active N COMM 50400702 Out Servs-Collctng Exp Ops Lbr Expense Active N COMM 50400704 Out Servs-Colletion WW Ops Revenue Active N COMM 50400712 Out Servs-Maint.of Collect. Se Revenue Active N COMM 50400716 Out Servs-Maint Oth Coll Facil Expense Active N COMM 50400722 Out Servs-Tmt & Dispsl Ops Lbr Expense Active N COMM 50400730 Out Servs-PLACEHOLDER Account Expense Active N COMM 50400731 Out Servs-Maint.Pump.Struct.&I Expense Active N COMM 50400732 Out Servs-Pump Equipment Maint Expense Active N COMM 50400734 Out Servs-Comm Ops Bllng Cllct Expense Active N COMM 50400740 Out Servs-T&D Superv.& Eng. WW Expense Active N COMM 50400741 Out Servs-T & D WW Ops Expense Active N COMM 50400742 Out Servs-T & D WW Ops Expense Active N COMM 50400743 Out Servs-T & D WW Ops Expense Active N COMM 50400744 Out Servs-T & D WW Ops Expense Active N COMM 50400750 Out Servs-T & D WW Maint Expense Active N COMM 50400751 Out Servs-T&D Struct & Improv Expense Active N COMM 50400752 Out Servs-T & D WW Ops Expense Active N COMM 50400753 Out Servs-Maint.Other T&D Expense Active N COMM 50400801 Out Servs-Maint Cllctng Sys Ex Expense Active N COMM 50400802 Out Servs-Maint Pump System Expense Active N COMM 50400803 Out Servs-Maint Tmt&Dispsl Sys Expense Active N COMM 50400901 Out Servs-Cust Acct Suprvsn Expense Active N COMM 50400902 Out Servs-Cust Acct Mtr Rdng Expense Active N COMM 50400903 Out Servs-Custr Acct Rcrds&Col Expense Active N COMM 50400905 Out Servs-Cust Acct Misc Exp Expense Active N COMM 50400910 Out Servs-Sales Exp Ops Expense Active N COMM 50400920 Out Servs-A&G Ops OffSuppl&Exp Expense Active N COMM 50400921 Out Servs-A&G Ops OffSuppl&Exp Expense Active N COMM 50400923 Out Servs-A&G Ops Expense Active N COMM 50400932 Out Servs-A&G Maint Plnt Expense Active N COMM 50401000 Outside Services - Adv Sol Expense Active N COMM 50401635 Out Servs-Wtr Tmt Lab Testing Expense Inactive N COMM 50401636 Out Servs-Other Expense Inactive N COMM 50405903 Print & Postage-Cust Acct Rcrd Expense Active N COMM 50600626 Rent-Pump Ops Misc Exp Expense Inactive N COMM 50605000 Prchsd Wtr-ES Expense Active N COMM 50605602 Prchsd Wtr-SOS Ops Expense Active N COMM 50605603 Prchsd Wtr-SOS Ops Misc Expense Active N COMM 50605663 Prchsd Wtr-T&D Ops Meter Exp Expense Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 27 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 50605678 Prchsd Wtr-T&D Maint-Misc Plnt Expense Active N COMM 50606602 Prchsd Wtr Deferral - SOS Ops Expense Active N COMM 50607602 Purchased Water-Fixed -SOS Ops Expense Active N COMM 50610000 Prchsd Pwr-ES Expense Active N COMM 50610603 Prchsd Pwr-SOS Ops Misc Expense Active N COMM 50610620 Prchsd Pwr-Pump Ops Sup & Eng Expense Active N COMM 50610621 Prchsd Pwr-Pump Op Fuel Pwr Pr Expense Active N COMM 50610623 Prchsd Pwr-Pump Ops Fuel Pwr Expense Active N COMM 50610624 Prchsd Pwr-Pump Ops Lbr & Exp Expense Active N COMM 50610626 Prchsd Pwr-Pump Ops Misc Exp Expense Active N COMM 50610640 Prchsd Pwr-Wtr Tmt Ops Sup&Eng Expense Active N COMM 50610643 Prchsd Pwr-Wtr Tmt Ops Misc Expense Active N COMM 50610652 Prchsd Pwr-Wtr Tmt Maint Equip Expense Active N COMM 50610665 Prchsd Pwr-T&D Ops Misc Ex Expense Active N COMM 50610721 Prchsd Pwr-Pumping WW Ops Expense Active N COMM 50610722 Prchsd Pwr-Tmt &Dispsl Ops Lbr Expense Active N COMM 50610724 Prchsd Pwr-Misc.Exp.-WW Pumpin Expense Active N COMM 50610743 Prchsd Pwr-T & D WW Ops Expense Active N COMM 50610744 Prchsd Pwr-T & D WW Ops Expense Active N COMM 50610905 Prchsd Pwr-Cust Acct Misc Exp Expense Active N COMM 50610921 Prchsd Pwr-A&G Ops Off Suppl Expense Active N COMM 50611622 Pwr Cst Dfrrl-Pump Ops Pwr Prd Expense Active N COMM 50611623 Pwr Cst Dfrrl-Pump Ops Fuel Pw Expense Active N COMM 50620000 Utilities-ES Expense Active N COMM 50620603 Utilities-SOS Ops Misc Expense Active N COMM 50620610 Utilities-SOS Maint Sup & Eng Expense Active N COMM 50620611 Utilities-SOS Maint Strctrs Expense Active N COMM 50620620 Utilities-Pump Ops Sup & Eng Expense Active N COMM 50620621 Utilities-Pump Op Fuel Pwr Pr Expense Active N COMM 50620622 Utilities-Pump Ops Pwr Prd Lbr Expense Active N COMM 50620623 Utilities-Pump Ops Fuel Pwr Expense Active N COMM 50620624 Utilities-Pump Ops Lbr & Exp Expense Active N COMM 50620626 Utilities-Pump Ops Misc Exp Expense Active N COMM 50620627 Utilities-Pump Ops Expense Active N COMM 50620630 Utilities-Pump Maint Sup&Eng Expense Active N COMM 50620631 Utilities-Pump Maint Strctrs Expense Active N COMM 50620632 Utilities-Pump Maint Pwr Prd Expense Active N COMM 50620633 Utilities-Pump Maint Eq Expense Active N COMM 50620640 Utilities-Wtr Tmt Ops Sup&Eng Expense Active N COMM 50620642 Utilities-Wtr Tmt Ops Lbr&Exp Expense Active N COMM 50620643 Utilities-Wtr Tmt Ops Misc Exp Expense Active N COMM 50620651 Utilities-Wtr Tmt Maint Strct Expense Active N COMM 50620660 Utilities-T&D Ops Sup & Eng Expense Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 28 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 50620661 Utilities-T&D Ops Storage Fclt Expense Active N COMM 50620662 Utilities-T&D Ops Line Exp Expense Active N COMM 50620663 Utilities-T&D Ops Meter Exp Expense Active N COMM 50620665 Utilities-T&D Ops Misc Exp Expense Active N COMM 50620671 Utilities-T&D Maint Strctrs Expense Active N COMM 50620672 Utilities-T&D Maint Rsrvrs&Stn Expense Active N COMM 50620673 Utilities-T&D Maint - Main Expense Active N COMM 50620712 Utilities-Pump Ops Misc Supp Expense Active N COMM 50620723 Utilities-Tmt&Dsp Ops Misc Sup Expense Active N COMM 50620724 Utilities-Sewer Pumping Misc E Expense Active N COMM 50620743 Utilities-T & D WW Ops Expense Active N COMM 50620744 Utilities-Misc.Exp.-Sewage Tre Expense Active N COMM 50620751 Utilities-T&D Struct & Improv Expense Active N COMM 50620903 Utilities-Cust Acct Rcrds&Coll Expense Active N COMM 50620905 Utilities-Custr Acct Misc Exp Expense Active N COMM 50620921 Utilities-A&G Ops Off Suppl Expense Active N COMM 50620923 Utilities-A&G Accntng & Audtng Expense Active N COMM 50620930 Utilities-A&G Misc Expense Active N COMM 50625000 Sludge Dspsl-ES Expense Active N COMM 50625626 Sludge Dspsl-Pump Ops Misc Exp Expense Active N COMM 50625633 Sludge Dspsl-Supv Lbr-Pump Mai Expense Active N COMM 50625635 Sludge Dspsl-Wtr Tmt Maint Expense Active N COMM 50625636 Sludge Dspsl-SOS Maint Expense Active N COMM 50625642 Sludge Dspsl-Wtr Tmt Ops Lbr Expense Active N COMM 50625643 Sludge Dspsl-Wtr Tmt Ops Misc Expense Active N COMM 50625651 Sldge Dspsl-WtrTmt Maint Strct Expense Active N COMM 50625660 Sludge Dspsl-T&D Ops Sup&Eng Expense Active N COMM 50625665 Sludge Dspsl-T&D Ops Misc Ex Expense Active N COMM 50625673 Sludge Dspsl-T&D Maint - Main Expense Active N COMM 50625678 Sldge Dspsl-T&D Maint-MiscPlnt Expense Active N COMM 50625723 Sldge Dspsl-Tmt&Dsp Op Msc Sup Expense Active N COMM 50625740 Sldge Dspsl-Superv & Eng WW Expense Active N COMM 50625742 Sldge Dspsl-T & D WW Ops Expense Active N COMM 50625744 Sldge Dspsl-T & D WW Ops Expense Active N COMM 50625930 Sldge Dspsl-A&G Ops-Misc Gen Expense Active N COMM 50626000 Sludge Dspsl Deferral-ES Expense Active N COMM 50626643 Sldge Dspl Dfrl-Wtr Tmt Op Msc Expense Active N COMM 50630000 Exp Transferred (Cr)-ES Expense Active N COMM 50630603 Exp Transf (Cr)-SOS Ops Misc Expense Active N COMM 50630641 Exp Transf (Cr)-Wtr Tmt Expense Active N COMM 50630903 Exp Trnsf(Cr)-Custr Acct Rcrds Expense Active N COMM 50635000 Chmcals-ES Expense Active N COMM 50635614 Chmcals-SOS Maint Wlls&Spr Expense Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 29 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 50635616 Chmcals-SOS Maint Sply Mains Expense Active N COMM 50635617 Chmcals-SOS Maint wtr Plnt Expense Active N COMM 50635626 Chmcals-Pump Ops Misc Exp Expense Active N COMM 50635640 Chmcals-Wtr Tmt Ops Sup&Eng Expense Active N COMM 50635641 Chmcals-Wtr Tmt Ops Sup&Eng Expense Active N COMM 50635642 Chmcals-Wtr Tmt Ops Lbr&Exp Expense Active N COMM 50635643 Chmcals-Wtr Tmt Ops Misc Exp Expense Active N COMM 50635644 Chmcals-Wtr Tmt Ops Expense Active N COMM 50635650 Chmcals-Wtr Tmt Maint Sup&Eng Expense Active N COMM 50635651 Chmcals-Wtr Tmt Maint Strctrs Expense Active N COMM 50635652 Chmcals-Wtr Tmt Maint Equip Expense Active N COMM 50635677 Chmcals-T&D Maint - Hydrants Expense Active N COMM 50635703 Chmcals-Coll Ops Misc Suppl&En Expense Active N COMM 50635712 Chmcals-Maint Collect Sewers Expense Active N COMM 50635724 Chmcals-Tmt&Dspsl Ops Chmcals Expense Active N COMM 50635740 Chmcals-Superv & Eng WW Expense Active N COMM 50635741 Chmcals-T & D WW Ops Expense Active N COMM 50635742 Chmcals-T & D WW Ops Expense Active N COMM 50635744 Chmcals-T & D WW Ops Expense Active N COMM 50635801 Chmcals-Maint Cllctng Sys Ex Expense Active N COMM 50635921 Chmcals-A&G Ops Off Suppl&Exp Expense Active N COMM 50636641 Chmcal Cost Dfrral-Wtr Tmt Ops Expense Active N COMM 50645000 Trnsprt Cst-ES Expense Active N COMM 50645100 Transportation Cost -Trnsfrred Expense Inactive N COMM 50645600 Trnsprt Cst-SOS Ops Sup & Eng Expense Active N COMM 50645601 Trnsprt Cst-SOS Ops Lbr & Exp Expense Active N COMM 50645602 Trnsprt Cst-SOS Ops Prchsd Wtr Expense Active N COMM 50645603 Trnsprt Cst-SOS Ops Misc Expense Active N COMM 50645610 Trnsprt Cst-SOS Maint Sup &Eng Expense Active N COMM 50645611 Trnsprt Cst-SOS Maint Strctrs Expense Active N COMM 50645612 Trnsprt Cst-SOS Maint Cllct Rs Expense Active N COMM 50645613 Trnsprt Cst-SOS Maint Lke,Rvr Expense Active N COMM 50645614 Trnsprt Cst-SOS Maint Wlls&Spr Expense Active N COMM 50645616 Trnsprt Cst-SOS Maint Spl Main Expense Active N COMM 50645617 Trnsprt Cst-SOS Maint Wtr Plnt Expense Active N COMM 50645620 Trnsprt Cst-Pump Ops Sup & Eng Expense Active N COMM 50645622 Trnsprt Cst-Pump Ops Pwr Prd L Expense Active N COMM 50645624 Trnsprt Cst-Pump Ops Lbr & Exp Expense Active N COMM 50645626 Trnsprt Cst-Pump Ops Misc Exp Expense Active N COMM 50645630 Trnsprt Cst-Pump Maint Sup&Eng Expense Active N COMM 50645631 Trnsprt Cst-Pump Maint Strctrs Expense Active N COMM 50645632 Trnsprt Cst-Pump Maint Pwr Prd Expense Active N COMM 50645633 Trnsprt Cst-Pump Maint Eq Expense Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 30 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 50645640 Trnsprt Cst-Wtr Tmt Ops Sup&En Expense Active N COMM 50645641 Trnsprt Cst-Wtr Tmt Expense Active N COMM 50645642 Trnsprt Cst-Wtr Tmt Ops Lbr&Ex Expense Active N COMM 50645643 Trnsprt Cst-Wtr Tmt Ops Misc Expense Active N COMM 50645650 Trnsprt Cst-Wtr Tmt Maint Sprv Expense Active N COMM 50645651 Trnsprt Cst-Wtr Tmt Maint Strc Expense Active N COMM 50645652 Trnsprt Cst-Wtr Tmt Maint Eq Expense Active N COMM 50645660 Trnsprt Cst-T&D Ops Sup&Eng Expense Active N COMM 50645661 Trnsprt Cst-T&D Ops Strg Faclt Expense Active N COMM 50645662 Trnsprt Cst-T&D Ops Line Ex Expense Active N COMM 50645663 Trnsprt Cst-T&D Ops Meter Exp Expense Active N COMM 50645664 Trnsprt Cst-T&D Ops Cust Instl Expense Active N COMM 50645665 Trnsprt Cst-T&D Ops Misc Ex Expense Active N COMM 50645666 Trnsprt Cst-T&D Ops Rents Expense Active N COMM 50645670 Trnsprt Cst-T&D Maint Sup & En Expense Active N COMM 50645671 Trnsprt Cst-T&D Maint Strctrs Expense Active N COMM 50645672 Trnsprt Cst-T&D Maint Rsrv&Stn Expense Active N COMM 50645673 Trnsprt Cst-T&D Maint - Main Expense Active N COMM 50645674 Trnsprt Cst-T&D Maint FireMain Expense Active N COMM 50645675 Trnsprt Cst-T&D Maint-Services Expense Active N COMM 50645676 Trnsprt Cst-T&D Maint - Meters Expense Active N COMM 50645677 Trnsprt Cst-T&D Maint-Hydrants Expense Active N COMM 50645678 Trnsprt Cst-T&D Maint-Misc Plt Expense Active N COMM 50645701 Trns Cst Cllct Exp Ops Sup&Eng Expense Active N COMM 50645702 Trnsprt Cst-Collctng Exp Ops L Expense Active N COMM 50645703 Trnsprt Cst-Cllct Ops Misc Sup Expense Active N COMM 50645712 Trnsprt Cst-Pump Ops Misc Supp Expense Active N COMM 50645720 Trnsprt Cst-Pumping Superv.& E Expense Active N COMM 50645721 Trnsprt Cst-Tmt Disp Ops Sup&E Expense Active N COMM 50645722 Trnsprt Cst-Pumping Labor&Exp.Expense Active N COMM 50645723 Trnsprt Cst-Tmt&Dsp Op Msc Sup Expense Active N COMM 50645724 Trnsprt Cst-T&D Ops Chmcals Expense Active N COMM 50645731 Trnsprt Cst-CommercialOps-Supv Expense Active N COMM 50645732 Trnsprt Cst-Pumping WW Maint Expense Active N COMM 50645734 Trnsprt Cst-Comm Ops Bllng Cll Expense Active N COMM 50645740 Trnsprt Cst-T & D WW Ops Expense Active N COMM 50645742 Trnsprt Cst-T & D WW Ops Expense Active N COMM 50645750 Trnsprt Cst-A&G Ops Misc Exp Expense Active N COMM 50645752 Trnsprt Cst-T & D WW Maint Expense Active N COMM 50645753 Trnsprt Cst-Maint.Other T&D Expense Active N COMM 50645801 Trnsprt Cst-Maint Cllctng Sys Expense Active N COMM 50645802 Trnsprt Cst-Maint Pump System Expense Active N COMM 50645803 Trnsprt Cst-Maint Tmt&Dispsl Expense Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 31 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 50645805 Trnsprt Cst-Maint Gen Equip Ex Expense Active N COMM 50645901 Trnsprt Cst-Cust Acct Suprvsn Expense Active N COMM 50645902 Trnsprt Cst-Cust Acct Mtr Rdng Expense Active N COMM 50645903 Trnsprt Cst-Cust Acct Rcrds&Co Expense Active N COMM 50645904 Trnsprt Cst-Custr Acct Uncolle Expense Active N COMM 50645905 Trnsprt Cst-Cust Acct Misc Exp Expense Active N COMM 50645910 Trnsprt Cst-Sales Exp Ops Expense Active N COMM 50645920 Trnsprt Cst-A&G Salaries Expense Active N COMM 50645921 Trnsprt Cst-A&G Ops Off Suppl Expense Active N COMM 50645922 Trnsprt Cst-A&G OpAdminTrsf-Cr Expense Active N COMM 50645923 Trnsprt Cst-Corp Shrd Svcs-NR Expense Active N COMM 50645930 Trnsprt Cst-A&G Misc Expense Active N COMM 50645932 Trnsprt Cst-A&G Maint Plnt Expense Active N COMM 50646000 Transportation Cost -Trnsfrred Expense Active N COMM 50650000 Office Exp-ES Expense Active N COMM 50650600 Office Exp-SOS Ops Sup & Eng Expense Active N COMM 50650601 Office Exp-SOS Ops Lbr & Exp Expense Active N COMM 50650602 Office Exp-SOS Ops Prchsd Wtr Expense Active N COMM 50650603 Office Exp-SOS Ops Misc Expense Active N COMM 50650610 Office Exp-SOS Maint Sup & Eng Expense Active N COMM 50650611 Office Exp-SOS Maint Strctrs Expense Active N COMM 50650613 Office Exp-SOS Maint Lke,Rvr Expense Active N COMM 50650614 Office Exp-SOS Maint Wlls&Spr Expense Active N COMM 50650620 Office Exp-Pump Ops Sup & Eng Expense Active N COMM 50650622 Office Exp-Pump Ops PwrPrd Lbr Expense Active N COMM 50650623 Office Exp-Pump Ops Fuel Pwr Expense Active N COMM 50650624 Office Exp-Pump Ops Lbr & Exp Expense Active N COMM 50650626 Office Exp-Pump Ops Misc Exp Expense Active N COMM 50650627 Office Exp-Pump Ops Rents Expense Active N COMM 50650630 Office Exp-Pump Maint Sup&Eng Expense Active N COMM 50650631 Office Exp-Pump Maint Strctrs Expense Active N COMM 50650632 Office Exp-Pump Maint Pwr Prd Expense Active N COMM 50650633 Office Exp-Pump Maint Eq Expense Active N COMM 50650640 Office Exp-Wtr Tmt Ops Sup&Eng Expense Active N COMM 50650642 Office Exp-Wtr Tmt Ops Lbr&Exp Expense Active N COMM 50650643 Office Exp-Wtr Tmt Ops Misc Expense Active N COMM 50650650 Office Exp-Wtr Tmt Maint Sprv Expense Active N COMM 50650651 Office Exp-Wtr Tmt Maint Strct Expense Active N COMM 50650652 Office Exp-Wtr Tmt Maint Equip Expense Active N COMM 50650660 Office Exp-T&D Ops Sup&Eng Expense Active N COMM 50650661 Office Exp-T&D Ops Strg Faclt Expense Active N COMM 50650662 Office Exp-T&D Ops Line Ex Expense Active N COMM 50650663 Office Exp-T&D Ops Meter Exp Expense Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 32 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 50650665 Office Exp-T&D Ops Misc Ex Expense Active N COMM 50650670 Office Exp-T&D Maint Sup & Eng Expense Active N COMM 50650672 Office Exp-T&D Maint Rsvr&Stn Expense Active N COMM 50650673 Office Exp-T&D Maint - Main Expense Active N COMM 50650674 Office Exp-T&D Maint Fire Main Expense Active N COMM 50650675 Office Exp-T&D Maint-Services Expense Active N COMM 50650676 Office Exp-T&D Maint - Meters Expense Active N COMM 50650677 Office Exp-T&D Maint- Hydrants Expense Active N COMM 50650678 Office Exp-T&D Maint-Misc Plnt Expense Active N COMM 50650703 Office Exp-Coll Ops Misc Supp Expense Active N COMM 50650712 Office Exp-Pump Ops Misc Supp Expense Active N COMM 50650723 Office Exp-Tmt&Dsp Op Misc Sup Expense Active N COMM 50650724 Office Exp-Tmt&Dspsl Ops Chem Expense Active N COMM 50650734 Office Exp-Comm Ops Bllng Coll Expense Active N COMM 50650740 Office Exp-Superv & Eng WW Expense Active N COMM 50650742 Office Exp-Treatment Labor and Expense Active N COMM 50650744 Office Exp-T & D WW Ops Expense Active N COMM 50650751 Office Exp-T&D Struct & Improv Expense Active N COMM 50650901 Office Exp-Cust Acct Suprvsn Expense Active N COMM 50650902 Office Exp-Cust Acct Mtr Rdng Expense Active N COMM 50650903 Office Exp-Cust Acct Rcrds&Col Expense Active N COMM 50650904 Office Exp-Cust Acct Uncoll Expense Active N COMM 50650905 Office Exp-Cust Acct Misc Exp Expense Active N COMM 50650910 Office Exp - Sales Exp Ops Expense Active N COMM 50650920 Office Exp-A&G Ops Salaries Expense Active N COMM 50650921 Office Exp-A&G Ops Off Suppl Expense Active N COMM 50650923 Office Exp-A&G Accntng & Audtn Expense Active N COMM 50650926 Office Exp-A&G OpsPension&Bnft Expense Active N COMM 50650930 Office Exp-A&G Ops Misc Gen Expense Active N COMM 50650932 Office Exp-A&G Maint Plnt Expense Active N COMM 50651660 Advertising Exp-A&G Expense Active N COMM 50651905 Advertising Exp-CustrAcct Misc Expense Inactive N COMM 50655000 Misc Exp-ES Expense Active N COMM 50655600 Misc Exp-SOS Ops Sup & Eng Expense Active N COMM 50655602 Misc Exp-SOS Ops Prchsd Wtr Expense Active N COMM 50655603 Misc Exp-SOS Ops Misc Expense Active N COMM 50655610 Misc Exp-SOS Maint Sup & Eng Expense Active N COMM 50655611 Misc Exp-SOS Maint Strctrs Expense Active N COMM 50655612 Misc Exp-SOS Maint Cllct Rsvr Expense Active N COMM 50655613 Misc Exp-SOS Maint Lke,Rvr&Oth Expense Active N COMM 50655614 Misc Exp-SOS Maint Wlls&Spr Expense Active N COMM 50655617 Misc Exp-SOS Maint Wtr Plnt Expense Active N COMM 50655620 Misc Exp-Pump Ops Sup & Eng Expense Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 33 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 50655624 Misc Exp-Pump Ops Lbr & Exp Expense Active N COMM 50655626 Misc Exp-Pump Ops Misc Exp Expense Active N COMM 50655630 Misc Exp-Pump Maint Sup&Eng Expense Active N COMM 50655631 Misc Exp-Pump Maint Strctrs Expense Active N COMM 50655632 Misc Exp-Pump Maint Pwr Prd Expense Active N COMM 50655633 Misc Exp-Pump Maint Eq Expense Active N COMM 50655640 Misc Exp-Wtr Tmt Ops Sup&Eng Expense Active N COMM 50655641 Misc Exp-Wtr Tmt Expense Active N COMM 50655642 Misc Exp-Wtr Tmt Ops Lbr&Exp Expense Active N COMM 50655643 Misc Exp-Wtr Tmt Ops Misc Exp Expense Active N COMM 50655650 Misc Exp-Wtr Tmt Maint Sup&Eng Expense Active N COMM 50655651 Misc Exp-Wtr Tmt Maint Strct Expense Active N COMM 50655652 Misc Exp-Wtr Tmt Maint Equip Expense Active N COMM 50655660 Misc Exp-T&D Ops Sup&Eng Expense Active N COMM 50655661 Misc Exp-T&D Ops Storage Faclt Expense Active N COMM 50655662 Misc Exp-T&D Ops Line Ex Expense Active N COMM 50655663 Misc Exp-T&D Ops Meter Exp Expense Active N COMM 50655664 Misc Exp-T&D Ops Cust Instl Expense Active N COMM 50655665 Misc Exp-T&D Ops Misc Ex Expense Active N COMM 50655670 Misc Exp-T&D Maint Sup & Eng Expense Active N COMM 50655671 Misc Exp-T&D Maint Strctrs Expense Active N COMM 50655672 Misc Exp-T&D Maint Rsrvrs&Stn Expense Active N COMM 50655673 Misc Exp-T&D Maint - Main Expense Active N COMM 50655674 Misc Exp-T&D Maint Fire Main Expense Active N COMM 50655675 Misc Exp-T&D Maint - Services Expense Active N COMM 50655676 Misc Exp-T&D Maint - Meters Expense Active N COMM 50655677 Misc Exp-T&D Maint - Hydrants Expense Active N COMM 50655678 Misc Exp-T&D Maint-Misc Plnt Expense Active N COMM 50655712 Misc Exp-Pump Ops Misc Supp Expense Active N COMM 50655724 Misc Exp-Tmt&Dspsl Ops Chem Expense Active N COMM 50655734 Misc Exp-Comm Ops Bllng Collct Expense Active N COMM 50655740 Misc Exp-Superv & Eng WW Expense Active N COMM 50655741 Misc Exp-T & D WW Ops Expense Active N COMM 50655742 Misc Exp-T & D WW Ops Expense Active N COMM 50655744 Misc Exp-A&G Ops Prprty Insrnc Expense Active N COMM 50655803 Misc Exp-Maint Tmt&Dispsl Expense Active N COMM 50655901 Misc Exp-Cust Acct Suprvsn Expense Active N COMM 50655902 Misc Exp-Cust Acct Mtr Rdng Expense Active N COMM 50655903 Misc Exp-Cust Acct Rcrds&Coll Expense Active N COMM 50655904 Misc Exp-Cust Acct Uncoll Expense Active N COMM 50655905 Misc Exp-Cust Acct Misc Exp Expense Active N COMM 50655910 Misc Exp -Sales Exp Ops Expense Active N COMM 50655920 Misc Exp-A&G Salaries Expense Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 34 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 50655921 Misc Exp-A&G Ops Off Suppl&Exp Expense Active N COMM 50655922 Misc Exp-A&G Op AdminExTrns-Cr Expense Active N COMM 50655923 Misc Exp-A&G Ops Out Srvs Emp Expense Active N COMM 50655926 Misc Exp-A&G Ops Pension&Bnft Expense Active N COMM 50655930 Misc Exp-A&G Ops Misc Gen Expense Active N COMM 50655932 Misc Exp-A&G Maint Plnt Expense Active N COMM 50700000 Ops Exp-ES Expense Inactive N COMM 50700601 Ops Exp-SOS Ops Lbr & Exp Expense Inactive N COMM 50700602 Ops Exp-SOS Ops Purchased Wtr Expense Inactive N COMM 50700603 Ops Exp-SOS Ops Misc Expense Inactive N COMM 50700611 Ops Exp-SOS Maint strctrs Expense Inactive N COMM 50700613 Ops Exp-SOS Maint intakes Expense Inactive N COMM 50700614 Ops Exp-SOS Maint wells&sprngs Expense Inactive N COMM 50700620 Ops Exp-Pump Ops Sup & Eng Expense Inactive N COMM 50700623 Ops Exp-Pump Ops Fuel Pwr Prch Expense Inactive N COMM 50700624 Ops Exp-Pump Ops Lbr & Exp Expense Inactive N COMM 50700626 Ops Exp-Pump Ops Misc Exp Expense Inactive N COMM 50700632 Ops Exp-Pump Maint Pwr Prod Eq Expense Inactive N COMM 50700633 Ops Exp-Pump Maint Equipment Expense Inactive N COMM 50700640 Ops Exp-Wtr Tmt Ops Sup & Eng Expense Inactive N COMM 50700642 Ops Exp-Wtr Tmt Ops Lbr & Exp Expense Inactive N COMM 50700643 Ops Exp-Wtr Tmt Ops Misc Exp Expense Inactive N COMM 50700650 Ops Exp-Wtr Tmt Maint Sup &Eng Expense Inactive N COMM 50700651 Ops Exp-Wtr Tmt Maint strctrs Expense Inactive N COMM 50700652 Ops Exp-Wtr Tmt Maint Equip Expense Inactive N COMM 50700660 Ops Exp-T&D Ops Sup & Eng Expense Inactive N COMM 50700661 Ops Exp-T&D Ops Strge Faclts Expense Inactive N COMM 50700662 Ops Exp-T&D Ops Line Exp Expense Inactive N COMM 50700663 Ops Exp-T&D Ops Meter Exp Expense Inactive N COMM 50700665 Ops Exp-T&D Ops Misc Exp Expense Inactive N COMM 50700670 Ops Exp-T&D Maint Sup & Eng Expense Inactive N COMM 50700673 Ops Exp-T&D Maint main Expense Inactive N COMM 50700674 Ops Exp-T&D Maint fire mains Expense Inactive N COMM 50700675 Ops Exp-T&D Maint Services Expense Inactive N COMM 50700676 Ops Exp-T&D Maint Meters Expense Inactive N COMM 50700677 Ops Exp-T&D Maint Hydrants Expense Inactive N COMM 50700678 Ops Exp-T&D Maint Misc Plant Expense Inactive N COMM 50700723 Ops Exp-Tmt & Dspsl Misc Suppl Expense Inactive N COMM 50700724 Ops Exp-Tmt & Dspsl Chem Exp Expense Inactive N COMM 50700734 Ops Exp-Comm Exp Bllng Collct Expense Inactive N COMM 50700901 Ops Exp-Custr Acct Sprvsn Expense Inactive N COMM 50700902 Ops Exp-Custr Acct Mtr Rdng Expense Inactive N COMM 50700903 Ops Exp-Custr Acct Rcrd & Coll Expense Inactive N COMM VEO-W-22-02 IPUC DR 2 Attachment 35 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 50700904 Ops Exp-Custr Acct Uncollct Expense Inactive N COMM 50700905 Ops Exp-Custr Acct Misc Ex Expense Inactive N COMM 50700921 Ops Exp-A&G Off Suppl Exp Expense Inactive N COMM 50700930 Ops Exp-A&G Misc Gen Exp Expense Inactive N COMM 50700932 Ops Exp-A&G Maint Gnrl Plnt Expense Inactive N COMM 6750000 TBD Expense Inactive N IFRS 6951100 TBD Expense Inactive N IFRS 6970100 TBD Expense Inactive N IFRS 6970200 TBD Expense Inactive N IFRS 70100403 Depreciation - Utility Plant Expense Active N COMM 70101403 Depreciation - Cost of Removal Expense Active N COMM 70101404 Amortization of Utility Plant Expense Active N COMM 70102403 Depreciation - CIAC Expense Active N COMM 70103403 Depreciation - Advances Expense Active N COMM 70105000 Depreciation-NonUtility Propty Expense Active N COMM 70106417 Depreciation - Non Utility Reg Expense Active N COMM 70110403 Amortization of leasehold imp Expense Active N COMM 70120405 Amortization of Other Utility Expense Active N COMM 70122405 Amortization Exp on FIN Lease Expense Active N COMM 70140000 Impairment Loss on PP&E Expense Active N COMM 70200408 Taxes other than income tax Expense Active N COMM 70201408 Property Tax Deferral Expense Active N COMM 70203408 Real Estate Tax Expense Active N COMM 70204408 Franchise Tax Expense Active N COMM 70205408 Excise Tax Expense Active N COMM 70206408 Gross Receipts Tax Expense Active N COMM 70250408 Payroll Taxes Expense Active N COMM 70300408 Property Taxes Expense Inactive N COMM 70350408 Other Taxes Expense Inactive N COMM 70600427 Interest on long term debt Expense Active N COMM 70650431 Interest on short-term debt Expense Active N COMM 70700428 Amort of Debt Issuance Cost Expense Active N COMM 70750429 Amortization of Premium on deb Expense Active N COMM 70800430 Interest Exp-SWI/Can cons co's Expense Active N COMM 70805000 Interest Inc-SWI/Can cons co's Expense Active N COMM 70810000 Interest Exp - SNA affiliates Expense Active N COMM 70815000 Interest Exp-Suez Group affils Expense Active N COMM 70900419 Interest income Expense Active N COMM 70910000 Interest Inc - SNA affiliates Expense Active N COMM 70915000 Interest Inc-Suez Group affils Expense Active N COMM 71000431 Other interest Expense Active N COMM 71010431 Other interest – Regulatory Expense Active N COMM 71016431 Interest Expense on FIN lease Expense Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 36 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 71050419 AFUDC Gross Up Expense Active N COMM 71051419 AFUDC Debt Expense Active N COMM 71052419 AFUDC Equity Expense Active N COMM 71075419 Dividend Income Expense Active N COMM 71100415 Mdse & jobbing - Income Expense Active N COMM 71105416 Mdse & Jobbing - Expense Expense Active N COMM 71150421 Rental income Expense Active N COMM 71200000 Gain on disposition of propert Expense Active N COMM 71200422 Gain - Disposition of Property Expense Active N COMM 71201417 Revenues - Non Utility Ops Expense Active N COMM 71203417 Expenses - Non Utility Ops Expense Active N COMM 71225426 Impairment - Other Expense Active N COMM 71226426 ROU Lease Impairment OP Expense Active N COMM 71227426 ROU Lease Impairment FIN Expense Active N COMM 71250000 Non Recoverable - ES Expenses Expense Inactive N COMM 71250421 Misc non operating income Expense Active N COMM 71251418 Misc Non Oper Rental Income Expense Active N COMM 71252426 Misc Income/Deduction Expense Inactive N COMM 71253426 Non Recoverable Expense Active N COMM 71255406 Amort of Util Plt Acquis Adj Expense Active N COMM 71257426 Pension-Other componts of NPPC Expense Active N COMM 71258426 PBOP-Other components of NPPC Expense Active N COMM 71260000 Currency Exchge Gain Loss Debt Expense Active N COMM 71300426 Equity earnings of affiliates Expense Active N COMM 74101403 Depreciaiton - Cost of Removal Expense Inactive N COMM 7750000 TBD Expense Inactive N IFRS 80100409 Current-federal Expense Active N COMM 80150409 Current-state Expense Active N COMM 80200410 Deferred-Federal Income Taxes Expense Active N COMM 80250410 Deferred-State Income taxes Expense Active N COMM 80400411 Investment Tax Cr,amortization Expense Active N COMM 80400412 Investment Tax Cr, Utility Ops Expense Active N COMM 80550000 Common Stock Dividend Expense Active N COMM 80700000 Subsidiary Income – Equity PU Expense Active N COMM 90400000 Bad Dbt Write Off-ES Expense Active N COMM 90400626 Bad Dbt Exp-WO-Pump Ops Misc Expense Active N COMM 90400640 Bad Dbt Exp-WO-Wtr Tmt Ops Expense Active N COMM 90400670 Bad Dbt Exp-WO-Wtr Tmt Ops Expense Active N COMM 90400735 Bad Dbt-WO-Comm Ops Uncol Acct Expense Active N COMM 90400902 Bad Dbt-WO-Custr Acct Mtr Rdng Expense Active N COMM 90400903 Bad Dbt-WO-Cust Acct Rcrd&Coll Expense Active N COMM 90400904 Bad Dbt-WO-Custr Acct Uncollct Expense Active N COMM 90400930 Bad Dbt Exp-WO-A&G Op Misc Gen Expense Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 37 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 90405000 Bad Dbt Exp-Allowance-ES Expense Active N COMM 90405735 Bad Dbt-Provsn-Comm Ops Uncoll Expense Active N COMM 90405903 Bad Dbt-Prov-CustAcct Rcrd&Col Expense Active N COMM 90405904 Bad Dbt-Provsn-Cust Acct Uncol Expense Active N COMM 90405930 Bad Dbt-Provsn-A&G Ops Misc Expense Active N COMM 90450932 Postage&Air Freight-A&G Main Expense Active N COMM 90800000 IT off site storage Expense Active N COMM 90850923 Corporate Shared Services Fees Expense Active N COMM 90853000 M&S Fee Transferred Expense Active N COMM 90890426 Corp Shrd Svcs-Non Recoverable Expense Active N COMM 90890923 Corp Shrd Svcs-Non Recoverable Expense Inactive N COMM 90950000 F B T-ES Expense Active N COMM 90950600 F B T-SOS Ops Sup & Eng Expense Active N COMM 90950601 F B T-SOS Ops Lbr & Exp Expense Active N COMM 90950602 F B T-SOS Ops Prchsd Wtr Expense Active N COMM 90950603 F B T-SOS Ops Misc Expense Active N COMM 90950610 F B T-SOS Maint Sup & Eng Expense Active N COMM 90950611 F B T-SOS Maint Strctrs Expense Active N COMM 90950612 F B T-SOS Maint Cllct Rsvr Expense Active N COMM 90950613 F B T-SOS Maint Lke,Rvr&Oth Expense Active N COMM 90950614 F B T-SOS Maint Wlls&Spr Expense Active N COMM 90950616 F B T-SOS Maint Sply Mains Expense Active N COMM 90950617 F B T-SOS Maint Misc Wtr Plnt Expense Active N COMM 90950620 F B T-Pump Ops Sup & Eng Expense Active N COMM 90950622 F B T-Pump Ops Pwr Prd Lbr Expense Active N COMM 90950624 F B T-Pump Ops Lbr & Exp Expense Active N COMM 90950626 F B T-Pump Ops Misc Exp Expense Active N COMM 90950630 F B T-Pump Maint Sup&Eng Expense Active N COMM 90950631 F B T-Pump Maint Strctrs Expense Active N COMM 90950632 F B T-Pump Maint Pwr Prd Imprv Expense Active N COMM 90950633 F B T-Pump Maint Eq Expense Active N COMM 90950640 F B T-Wtr Tmt Ops Sup&Eng Expense Active N COMM 90950641 F B T-Wtr Tmt Expense Active N COMM 90950642 F B T-Wtr Tmt Ops Lbr&Exp Expense Active N COMM 90950643 F B T-Wtr Tmt Ops Misc Exp Expense Active N COMM 90950650 F B T-Wtr Tmt Maint Sup&Eng Expense Active N COMM 90950651 F B T-Wtr Tmt Maint Strct Expense Active N COMM 90950652 F B T-Wtr Tmt Maint Equip Expense Active N COMM 90950660 F B T-T&D Ops Sup&Eng Expense Active N COMM 90950661 F B T-T&D Ops Storage Faclt Ex Expense Active N COMM 90950662 F B T-T&D Ops Line Ex Expense Active N COMM 90950663 F B T-T&D Ops Meter Exp Expense Active N COMM 90950664 F B T-T&D Ops Cust Instl Expense Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 38 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 90950665 F B T-T&D Ops Misc Ex Expense Active N COMM 90950666 F B T-T&D Ops Rents Expense Active N COMM 90950670 F B T-T&D Maint Sup & Eng Expense Active N COMM 90950671 F B T-T&D Maint Strctrs Expense Active N COMM 90950672 F B T-T&D Maint Rsrvrs&Stn Expense Active N COMM 90950673 F B T-T&D Maint - Main Expense Active N COMM 90950674 F B T - T&D Maint FireMain Expense Active N COMM 90950675 F B T-T&D Maint - Services Expense Active N COMM 90950676 F B T-T&D Maint - Meters Expense Active N COMM 90950677 F B T-T&D Maint - Hydrants Expense Active N COMM 90950678 F B T-T&D Maint - Misc Plnt Expense Active N COMM 90950701 F B T-Collection WW Expense Active N COMM 90950702 F B T-Cllct Exp Ops Misc Supp Expense Active N COMM 90950703 F B T-Cllct Exp Ops Misc Supp Expense Inactive N COMM 90950712 F B T-Pump Ops Misc Supp Expense Active N COMM 90950720 F B T-Pumping Superv.& Engin.-Expense Active N COMM 90950721 F B T-Tmt Disp Ops Sup&Eng Expense Active N COMM 90950722 F B T-Pumping Labor&Exp.-WW Expense Active N COMM 90950723 F B T-Tmt&Dspsl Ops Misc Suppl Expense Active N COMM 90950724 F B T-Tmt&Dspsl Ops Chmcals Expense Active N COMM 90950731 F B T-Commercial Ops -Supv Expense Active N COMM 90950732 F B T-Pumping WW Maint Expense Active N COMM 90950734 F B T-Comm Exp Ops Bllng Cllct Expense Active N COMM 90950740 F B T-T & D WW Ops Expense Active N COMM 90950742 F B T-T & D WW Ops Expense Active N COMM 90950750 F B T-A&G Ops Misc Exp Expense Active N COMM 90950752 F B T-T & D WW Ops Expense Active N COMM 90950753 F B T-Maint.Other T&D Expense Active N COMM 90950801 F B T-Maint Cllctng Sys Ex Expense Active N COMM 90950802 F B T-Maint Pump System Expense Active N COMM 90950803 F B T-Maint Tmt & Dispsl Sys Expense Active N COMM 90950805 F B T - Maint Gen Equip Exp Expense Active N COMM 90950901 F B T-Cust Acct Suprvsn Expense Active N COMM 90950902 F B T-Cust Acct Mtr Rdng Expense Active N COMM 90950903 F B T-Cust Acct Rcrds&Coll Expense Active N COMM 90950904 F B T-Custr Acct Uncoll Expense Active N COMM 90950905 F B T-Cust Acct Misc Exp Expense Active N COMM 90950910 F B T -Sales Exp Ops Expense Active N COMM 90950920 F B T-A&G Salaries Expense Active N COMM 90950921 F B T-A&G Ops Off Suppl&Exp Expense Active N COMM 90950922 F B T-A&G Op Admin Ex Trnsf-Cr Expense Active N COMM 90950926 F B T-A&G Ops Pension&Bnft Expense Active N COMM 90950930 F B T-A&G Misc Expense Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 39 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 90950932 F B T-A&G Maint Plnt Expense Active N COMM 90951922 G&A-A&G Ops Admin Ex Trnsf-Cr Expense Active N COMM 90952000 M&S Dept 950 Transferred Expense Active N COMM 90953922 F B T-Cptl&Other-A&G Ops Admin Expense Inactive N COMM 91000000 Overheads capitalized (Cr)-ES Expense Inactive N COMM 91050000 Shared Services Billing Expense Active N COMM 91050923 M&S Billing - G&A Expense Active N COMM 91400656 Insurance - Customer Accounts Expense Active N COMM 91400905 Insurance-Customer Accounts Expense Active N COMM 91400924 Liability Insurance-A&G Ops Expense Active N COMM 91455925 Injuries & Damages-A&G Ops Expense Inactive N COMM 91460925 Worker comp-A&G Ops-Inj&Dmages Expense Active N COMM 91500926 Pension-A&G Ops Expense Active N COMM 91550926 Post Rtrmnt PBOP-A&G Ops-Pnsn Expense Active N COMM 91560926 Pens/PBOP Defrd-A&G Ops-Pnsn Expense Active N COMM 91700926 Emplyee Grp Hlth&L-A&G Op-Pnsn Expense Active N COMM 91800926 Emplyee 401K-A&G Ops-Pension Expense Active N COMM 91850000 Other Employee Benefits-ES Expense Active N COMM 91850665 Othr Emply Bnfts-T&D Ops Misc Expense Active N COMM 91850926 Othr Emply Bnft-A&G Ops-Pensn Expense Active N COMM 91850930 Othr Emply Bnft-A&G Ops-Misc Expense Inactive N COMM 91860000 Other Awards Expense Active N COMM 91860604 Other Awards-Customer Accts Expense Active N COMM 91860626 Other Awards-Pump Ops Misc Exp Expense Active N COMM 91860665 Other Awards-T&D Ops Misc Exp Expense Active N COMM 91860905 Other Awards-Customer Accts Expense Active N COMM 91860921 Other Awards-A&G Ops OffSupExp Expense Active N COMM 91860926 Other Awards-A&G Ops-Emp Pnsns Expense Active N COMM 91900928 Regulatory Commission-A&G Ops Expense Active N COMM 92000928 Amrt Rate Case-A&G Ops-Reg Com Expense Active N COMM 92050000 Amort of Deferred Expenses-ES Expense Active N COMM 92050421 Amort Gain Disp of Property Expense Active N COMM 92050650 Amort Dfrrd-Wtr Tmt Maint Sprv Expense Active N COMM 92050651 Amort Dfrd-Wtr Tmt Maint Strct Expense Active N COMM 92050928 Amort Dfrd Exp-A&G Ops-Reg Com Expense Active N COMM 92050930 Amort of Dfrrd Exp-Misc Gen-A&Expense Active N COMM 92052930 Amort Reloc-A&G Ops-Misc Gen Expense Active N COMM 92053651 Amort Tnk Pntng-W T Maint Strc Expense Active N COMM 92053672 Amort Tnk Pntng-T&D Maint rsrv Expense Active N COMM 92054930 Amortization-Misc-A&G Ops Expense Active N COMM 92054932 Amort - Maint General Plant Expense Active N COMM 92055643 Amort of Misc Water Trtmnt Ops Expense Active N COMM 92056930 Amort OPEB Csts-A&G Ops Misc Expense Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 40 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 92057612 Amort Well Maint-SOS Cllct rsv Expense Active N COMM 92057614 Amort Well Maint-SOS Maint wel Expense Active N COMM 92058930 Amort Legal Csts-A&G Ops Misc Expense Active N COMM 92059930 Amort Exp-Tax Reform Reg Liab Expense Active N COMM 92060930 Amrt of ESP/ERP-A&G Misc Gen Expense Active N COMM 92061623 Amrt Pwr Csts-Pump Ops Fuel Pw Expense Active N COMM 92062602 Amort of Purchased Water Costs Expense Active N COMM 92064930 Amort AFUDC Eq GU-A&G Ops Misc Expense Active N COMM 92100404 Amortization of goodwill Expense Active N COMM 92103000 Amortization of Concession Fee Expense Active N COMM 92105000 Amortization Other Intangibles Expense Active N COMM 92200000 Uniform & Safety Equipment-ES Expense Active N COMM 92200620 Uni&Sfty Eq-Pump Ops Sup & Eng Expense Active N COMM 92200622 Uni&Sfty Eq-Pump Ops Pwr Prd L Expense Active N COMM 92200623 Uni&Sfty Eq-Pump Ops Fuel Pwr Expense Active N COMM 92200624 Uni&Sfty Eq-Pump Ops Lbr & Exp Expense Active N COMM 92200626 Uni&Sfty Eq-Pump Ops Misc Exp Expense Active N COMM 92200632 Uni&Sfty Eq-Pump Maint Pwr Prd Expense Active N COMM 92200633 Uni&Sfty Eq-Pump Maint Eq Expense Active N COMM 92200640 Uni&Sfty Eq-Wtr Tmt Op Sup&Eng Expense Active N COMM 92200641 Uni&Sfty Eq-Wtr Tmt Expense Active N COMM 92200642 Uni&Sfty Eq-Wtr Tmt Ops Lbr&Ex Expense Active N COMM 92200643 Uni&Sfty Eq-Wtr Tmt Ops Misc Expense Active N COMM 92200644 Uni&Sfty Eq-Wtr Tmt Ops Rents Expense Active N COMM 92200650 Uni&Sfty Eq-Wtr Tmt Maint Sprv Expense Active N COMM 92200651 Uni&Sfty Eq-Wtr Tm Maint Strct Expense Active N COMM 92200652 Uni&Sfty Eq-Wtr Tmt Maint Eq Expense Active N COMM 92200660 Uni&Sfty Eq-T&D Ops Sup&Eng Expense Active N COMM 92200662 Uni&Sfty Eq-T&D Ops Line Ex Expense Active N COMM 92200663 Uni&Sfty Eq-T&D Ops Meter Exp Expense Active N COMM 92200664 Uni&Sfty Eq-T&D Ops Cust Instl Expense Active N COMM 92200665 Uni&Sfty Eq-T&D Ops Misc Ex Expense Active N COMM 92200670 Uni&Sfty Eq-T&D Maint Sup &Eng Expense Active N COMM 92200671 Uni&Sfty Eq-T&D Maint Strctrs Expense Active N COMM 92200672 Uni&Sfty Eq-T&D Maint Rsvr&Stn Expense Active N COMM 92200673 Uni&Sfty Eq-T&D Maint - Main Expense Active N COMM 92200675 Uni&Sfty Eq-T&D Maint-Services Expense Active N COMM 92200676 Uni&Sfty Eq-T&D Maint - Meters Expense Active N COMM 92200677 Uni&Sfty Eq-T&D Maint-Hydrants Expense Active N COMM 92200678 Uni&Sfty Eq-T&D Maint-Misc Plt Expense Active N COMM 92200724 Uni&Sfty Eq-Tmt&Dspsl Ops Chem Expense Active N COMM 92200740 Uni&Sfty Eq-Superv & Eng WW Expense Active N COMM 92200744 Uni&Sfty Eq-T & D WW Ops Expense Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 41 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 92200901 Uni&Sfty Eq-Cust Acct Suprvsn Expense Active N COMM 92200902 Uni&Sfty Eq-Cust Acct Mtr Rdng Expense Active N COMM 92200903 Uni&Sfty Eq-Cust Acct Rcrds&Co Expense Active N COMM 92200905 Uni&Sfty Eq-Cust Acct Misc Exp Expense Active N COMM 92200921 Uni&Sfty Eq-A&G Ops OffSup&Exp Expense Active N COMM 92200923 Uni&SftyEq-OutsideSrv employed Expense Active N COMM 92200930 Uni&Sfty Eq-A&G Ops Misc Gen Expense Active N COMM 92200932 Uni&Sfty Eq-A&G Maint Plnt Expense Active N COMM 92250000 Relocation Exp-ES Expense Active N COMM 92250626 Relocation Exp-Pump Ops Misc Expense Active N COMM 92250643 Relocation-Wtr Tmt Ops Misc Expense Active N COMM 92250652 Relocation-Wtr Tmt Maint Equip Expense Active N COMM 92250664 Relocation-T&D Ops Cust instl Expense Active N COMM 92250665 Relocation Exp-T&D Ops Misc Ex Expense Active N COMM 92250678 Relocation-T&D Maint Misc Plnt Expense Active N COMM 92250903 Relocation Exp-Cust Acct Rcrds Expense Active N COMM 92250921 Relocation Exp-A&G OpOffSupply Expense Active N COMM 92250930 Relocation-A&G Ops Misc Gen Expense Active N COMM 92300930 Bank Charges-A&G Ops Misc Gen Expense Active N COMM 92400930 Charity Contr-A&G Ops Misc Gen Expense Inactive N COMM 92450930 Severance Plan-A&G Ops Misc Expense Active N COMM 92500000 Claims&Sttlmnt-ES Expense Active N COMM 92500642 Claim&Sttlmnt-Wtr Tmt Ops Lbr Expense Active N COMM 92500643 Claim&Sttlmnt-Wtr Tmt Ops Misc Expense Active N COMM 92500651 Claims&Sttlmnt-W T Maint Strc Expense Active N COMM 92500665 Claim&Sttlmnt-T&D Ops Misc Ex Expense Active N COMM 92500675 Claims&Sttlmnt-T&D Maint- Serv Expense Active N COMM 92500678 Claim&Sttlmnt-T&D Maint Msc Pl Expense Active N COMM 92500930 Claims&Sttlmnt-A&G Ops Misc Expense Active N COMM 92600000 Other G&A Exp-ES Expense Active N COMM 92600613 Other G&AExp-SOSMaintLkeRvrOth Expense Active N COMM 92600626 Other G&A Exp-Pump Ops Misc Ex Expense Active N COMM 92600643 Other G&A Exp-Wtr Tmt Ops Misc Expense Active N COMM 92600650 Other G&A-Wtr Tmt Maint Sprv Expense Active N COMM 92600660 Other G&A Exp-T&D Ops Sup&Eng Revenue Active N COMM 92600665 Other G&A Exp-T&D Ops Misc Exp Expense Active N COMM 92600675 Other G&A Exp-T&D Maint -Serv Expense Active N COMM 92600751 Other G&A Exp-T&DStruct&Improv Expense Active N COMM 92600753 Other G&A Exp-Maint.Other T&D Revenue Active N COMM 92600805 Other G&A Exp-Maint Gen Equip Expense Active N COMM 92600903 Other G&A Exp-Cust Acct Rcrds Expense Active N COMM 92600905 Other G&A Exp-CustrAcctMiscExp Expense Active N COMM 92600920 Other G&A Exp-A&G Ops Salaries Expense Active N COMM VEO-W-22-02 IPUC DR 2 Attachment 42 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 92600921 Other G&A Exp-A&G Off Suppl Ex Expense Active N COMM 92600923 Other G&A Exp-A&G Outs Srvcs E Expense Active N COMM 92600926 Other G&A Exp-A&G OpsPens&Bnft Expense Active N COMM 92600930 Other G&A Exp-A&G Ops Misc Gen Expense Active N COMM 92600931 Other G&A Exp-A&G- Rents Expense Active N COMM 92600932 Other G&A Exp-A&G Maint Plnt Expense Active N COMM 92601930 Trustee Fee-Bond-A&G Ops Misc Expense Active N COMM 92900930 System Water Use-A&G Expense Inactive N COMM 92901929 Dup Chrgs-CR Sys Use-A&G Ops Expense Inactive N COMM 99001000 # of Customers Active Y COMM 99002000 # of Employees Active Y COMM 99003000 Volume Water Produced-Surface Active Y COMM 99004000 Volume Water Produced-Ground Active Y COMM 99005000 Volume of Water Purchased Active Y COMM 99010000 Net Vol Water Unbilled Active Y COMM 99011000 Vol.of Water Billed - Gen Cust Active Y COMM 99012000 Vol.of Water Billed-Res.Cust Active Y COMM 99013000 Vol.of Water Billed - Com.Cust Active Y COMM 99014000 Vol.of Water Billed - Ind.Cust Active Y COMM 99015000 Vol.of Water Billed - Pub.Cust Active Y COMM 99016000 Vol.of Water Billed-MultiFam Active Y COMM 99017000 Volume of Water Billed-Other Active Y COMM 99018000 Vol. of Water Billed-Rsale.Cus Active Y COMM 99019000 Vol. of Water Billed-Spkl.Cust Active Y COMM 99020000 Vol. of Water Billed-SysUse.Cu Active Y COMM 99021000 # of Active Cust. - General Active Y COMM 99022000 # of Active Cust.- Residential Active Y COMM 99023000 # of Active Cust.- Commercial Active Y COMM 99024000 # of Active Cust.- Industrial Active Y COMM 99025000 # of Active Customers - Public Active Y COMM 99026000 # of Active Cust.-Multi-family Active Y COMM 99027000 Active Cust-Private Fire Prote Active Y COMM 99028000 Active Cust-Public Fire Protec Active Y COMM 99029000 # of Active Cust-Resale Active Y COMM 99030000 # of Active Cust-Sprinkler Active Y COMM 99031000 # of Active Cust-System Use Active Y COMM 99032000 Accrued Int on Cust Deposits Active Y COMM 99040000 Unaccounted for water percent Active Y COMM 99050000 Volume Wastewater Treated Active Y COMM 99051000 Vol WW Purch./Outside Treated Active Y COMM 99052000 WW Volume Billed-Residential Active Y COMM 99053000 WW Volume Billed-Commercial Active Y COMM 99054000 WW Volume Billed-Industrial Active Y COMM VEO-W-22-02 IPUC DR 2 Attachment 43 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 99055000 WW Volume Billed-Public Auth.Active Y COMM 99056000 WW Volume Billed-Multi Family Active Y COMM 99062000 Active Wastewtr Cust-Residnt'l Active Y COMM 99063000 Active Wastewtr Cust-Commerc'l Active Y COMM 99064000 Active Wastewtr Cust-Industr'l Active Y COMM 99065000 Active Wastewtr Cust-Pub Auth Active Y COMM 99066000 Active Wastewtr Cust-Multi-Fam Active Y COMM 99076000 Shares of Common Stock Active Y COMM 99080000 Head count Active Y COMM 99081000 Head Count - addition Active Y COMM 99082000 Head Count - reduction Active Y COMM 99083000 Capitalization Active Y COMM 99084000 Non Expense Active Y COMM 99085000 CCB Support Active Y COMM 99100000 Tax Rate: State-Current Active Y COMM 99101000 Tax Rate: State-Defd-Reg Active Y COMM 99102000 Tax Rate: State-Defd-NonReg Active Y COMM 99103000 Tax Rate: Federal-Curr Active Y COMM 99104000 Tax Rate: Fed-Defd-Reg Active Y COMM 99105000 Tax Rate: Fed-Defd-NonReg Active Y COMM 99106000 Tax Rate: Gross Recpts Active Y COMM 99107000 Mid-Atl Salary Alloc Portion Active Y COMM 99108000 Mid-Atl G&A Alloc Portion Active Y COMM 99109000 Number of PC Workstations Active Y COMM 99110000 # of Employees - Bargaining Active Y COMM 99111000 # of Employees - Non-Bargain'g Active Y COMM 99112000 # of 401k Partic's - Bargaing Active Y COMM 99113000 # of 401k Partic's - NonBarg'g Active Y COMM 99114000 BU Factor: M&S Fee Method A Active Y COMM 99115000 BU Factor: M&S Fee Method B Active Y COMM 99116000 BU Factor: M&S Fee Method C Active Y COMM 99117000 BU Factor: M&S Fee Method D Active Y COMM 99118000 BU Factor: M&S Fee Method E Active Y COMM 99119000 BU Factor: M&S Fee Method F Active Y COMM 99120000 Cap Ovhd Spending by Pool Unit Active Y COMM 99121000 CWIP Spending Fcst by Unit Active Y COMM 99122000 Ovhd Absorp Rate by Pool Unit Active Y COMM 99123000 Tax Rate: Federal-Curr (Loss)Active Y COMM 99124000 Tax Rate: Fed-Defd-Reg (Loss)Active Y COMM 99125000 Tax Rate: Fed-Defd-NReg (Loss)Active Y COMM 99126000 Predicted Fringe Benefit Costs Active Y COMM 99127000 Predicted M&S G&A Non-pool Active Y COMM 99128000 Mid-Atlantic M&S Alloc Factor Active Y COMM VEO-W-22-02 IPUC DR 2 Attachment 44 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 99131000 Clearing Fringe and GnA Accts Active Y COMM 99132000 Clearing Dept 950 Life Ins Active Y COMM 99201000 Number of Customers Active Y COMM 99202000 Water Prod/Sys Draft(MG)Active Y COMM 99203000 Non Revenue Water(MG)Active Y COMM 99204000 Avg Rate ($/MG)Active Y COMM 99205000 Billed Revenue Active Y COMM 99206000 Cash Collections Active Y COMM 99210000 # of Employees-Total Active Y COMM 99211000 # of Employees-Prod Active Y COMM 99212000 # of Employees-T&D Active Y COMM 99213000 # of Employees-Customer Care Active Y COMM 99214000 # of Employees-Admin Active Y COMM 99215000 # of Employees-ST/LT/FMLA Active Y COMM 99216000 # of Employees-Temporary Active Y COMM 99217000 Number of Empl - Workers Comp Active Y COMM 99220000 Change in FTEs-Net Changes Active Y COMM 99221000 Change in FTEs-New Hires Active Y COMM 99222000 Change in FTEs-Terminations Active Y COMM 99223000 Change in FTEs-Retirements Active Y COMM 99224000 Change in FTEs-Resignations Active Y COMM 99225000 Change in FTEs- Transfer Ins Active Y COMM 99226000 Change in FTEs-Transfer Outs Active Y COMM 99241000 Purchased Water - Volume Active Y COMM 99242000 Purchased Water - Unit Price Active Y COMM 99251000 Electricity - Kwh/MG Active Y COMM 99252000 Electricity UnitP ($/Kwh)-Gen Active Y COMM 99253000 Electricity UnitP ($/Kwh)-Dist Active Y COMM 99254000 Electricity Unit P ($/Kwh)-Oth Active Y COMM 99255000 Electricity - # of day Jet Fu Active Y COMM 99261000 Composite Depreciation Rate Active Y COMM 99501000 CS Billing Meter Readings Active Y COMM 99502000 CS Billing Water Installs Active Y COMM 99503000 CS Billing Meter Upgrades Active Y COMM 99504000 CS Billing Routine OT Hours Active Y COMM 99505000 CS Billing Emergency OT Hours Active Y COMM 99801000 Reserve on receivables & benef Active Y COMM 99802000 Current tax cash flow Active Y COMM 99803000 Change in working capital Active Y COMM 99804000 CAPEX (Maintenance)Active Y COMM 99805000 Dispos of tang & intang assets Active Y COMM 99806000 Disposal of financial assets Active Y COMM 99807000 Dividends to Suez Environment Active Y COMM VEO-W-22-02 IPUC DR 2 Attachment 45 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 99808000 Capital increase Active Y COMM 99809000 CAPEX (expansion)Active Y COMM 99810000 Other deferred & intangibles Active Y COMM 99811000 Financial Investments Active Y COMM 99812000 Net Financial Expenses Active Y COMM 99813000 Restructuring Active Y COMM 99814000 Dividends from Unconsol Subs Active Y COMM 99815000 Change in Accounts Receivable Active Y COMM 99816000 Change in Accounts Payable Active Y COMM 99817000 Change in Oth Working Capital Active Y COMM 99818000 Dividend income Active Y COMM 99819000 Interest Paid on Net Debt Active Y COMM 99820000 Other Financial Assets Active Y COMM 99821000 Dividends to Minority Interest Active Y COMM 99910000 Stat – Inventory Clearance Active Y COMM 99910001 M&S Corp Dept Office COO 401 Active Y COMM 99910002 M&S Corp Dept Comm Dev 435 Active Y COMM 99910003 M&S Corp Dept Procurement 445 Active Y COMM 99910004 M&S Corp Dept Legal 610 Active Y COMM 99910005 M&S Corp Dept Insurance 611 Active Y COMM 99910006 M&S Corp Dept Ext Affairs 705 Active Y COMM 99910007 M&S Corp Dept Off Supp&Fac 410 Active Y COMM 99910008 M&S Corp Dept Capital Mgmt 205 Active Y COMM 99910009 M&S Corp Dept EH & S 210 Active Y COMM 99910010 M&S Corp Dept Tech Service 245 Active Y COMM 99910011 M&S Corp Dept Tech Serv CA 246 Active Y COMM 99910012 M&S Corp Dept Op Supp Qual 255 Active Y COMM 99910013 M&S Corp Dept Corp Comm 405 Active Y COMM 99910014 M&S Corp Dept HR Corp 415 Active Y COMM 99910015 M&S Corp Dept HR - SS 416 Active Y COMM 99910016 M&S Corp Dept HR - CA 418 Active Y COMM 99910017 M&S Corp Dept Payroll 515 Active Y COMM 99910018 M&S Corp Dept IT - CA 426 Active Y COMM 99910019 M&S Corp Dept Gen Accting 500 Active Y COMM 99910020 M&S Corp Dept AP 501 Active Y COMM 99910021 M&S Corp Dept Taxes 520 Active Y COMM 99910022 M&S Corp Dept Fin Plan 530 Active Y COMM 99910023 M&S Corp Dept Intern Audit 535 Active Y COMM 99910024 M&S Corp Dept Treasury 605 Active Y COMM 99910025 M&S ES Dept Off of Pres 402 Active Y COMM 99910026 M&S ES Dept Legal 610 Active Y COMM 99910027 M&S ES Dept EH&S 210 Active Y COMM 99910028 M&S ES Dept Ops Services 250 Active Y COMM VEO-W-22-02 IPUC DR 2 Attachment 46 of 46 Veolia Water Idaho, Inc. Case No. VEO-22-02 Account Account Description Type Status Statistical Account Book Code 99910029 M&S ES Dept HR 415 Active Y COMM 99910030 M&S ES Dept Cont&Admin Sup 580 Active Y COMM 99910031 M&S ES Dept Fin Plan 530 Active Y COMM 99910032 M&S Reg Dept Off of Pres 402 Active Y COMM 99910033 M&S Reg Dept Legal 610 Active Y COMM 99910034 M&S Reg Dept EH & S 210 Active Y COMM 99910035 M&S Reg Dept Rev Mgmt 460 Active Y COMM 99910036 M&S Reg Dept Customer Care 455 Active Y COMM 99910037 M&S Reg Dept HR 415 Active Y COMM 99910038 M&S Reg Dept Fin Plan 530 Active Y COMM 99910039 M&S Reg Dept Reg Business 800 Active Y COMM 99910040 Interest Allocation Active Y COMM 99910041 1/3 Prior Year Revenue Active Y COMM 99910042 1/3 Prior Year Labor Active Y COMM 99910043 M&S Corp Dept IT Servc Del 425 Active Y COMM 99910044 M&S ES Dept OOps Mgmt 299 Active Y COMM 99910045 M&S ES Dept Ops Mgmt 299 Active Y COMM 99910046 M&S Corp Dept IT SRV DEL 425 Active Y COMM 99910047 M&S Corp Dept Fed Svcs 436 Active Y COMM 99910048 3 Factor BU Total Active Y COMM 99910049 M&S Reg Dept Treasury 605 Active Y COMM 99910050 M&S ES Dept Treasury 605 Active Y COMM 99910051 Fringe Capex Percentage Active Y COMM 99910052 Fringe OPEX Percentage Active Y COMM 99910053 Fringe Deferred Percentage Active Y COMM 99910054 Fringe OPEX Percentage In Active Y COMM 99910055 Trans Capex Percentage Active Y COMM 99910056 Trans Opex Percentage Active Y COMM 99910057 Trans Deferred Percentage Active Y COMM 99910058 Vehicle Clearing Stat Active Y COMM 99910059 Fringe Same BU OpEX Active Y COMM 99910060 Fringe Clearing Active Y COMM 99910061 M&S Reg Dept Communication 405 Active Y COMM 99910062 M&S Reg Dept IT Depr 427 Active Y COMM 99910063 M&S Corp Dept Office LI 411 Active Y COMM 99910099 M&S Department Factors Active Y COMM 99998000 Do Not Use (Elim Only)Active N COMM 99999999 Do Not Use Inactive N COMM