20221026Veolia to Staff Attachment - Response to No. 22.pdf

Exhibit IV - A Exhibit IV - B
SWR Qualified Plans - Non Bargaining SWR Qualified Plans - Bargaining
Retirement Plan Disclosure as of December 31, 2020 Retirement Plan Disclosure as of December 31, 2020
Idaho Idaho
Amount Recognized in the Statement of Financial
Position as of 12/31/2019
Net Asset (Liability)(2,724,092)(4,268,351)
Charge to Accumulated Other Comprehensive
Income 5,255,140 4,941,845
Net Asset (Liability) Recognized in the
Statement of Financial Position as of 12/31/2019
Noncurrent Assets 0 0
Current Liabilities 0 0
Noncurrent Liabilities (2,724,092)(4,268,351)
Total (2,724,092)(4,268,351)
Amount Recognized in Accumulated Other
Comprehensive Income
Transition (Asset)/Obligation 0 0
Net (Gain)/Loss 5,255,153 4,941,845
Prior service cost (13)0
Total 5,255,140 4,941,845
Amount Recognized in the Statement of Financial
Position as of 12/31/2020
Net Asset (Liability)(2,733,508)(3,861,763)
Charge to Accumulated Other Comprehensive
Income 6,123,382 4,140,615
Net Asset (Liability) Recognized in the
Statement of Financial Position as of 12/31/2020
Noncurrent Assets 0 0
Current Liabilities 0 0
Noncurrent Liabilities (2,733,508)(3,861,763)
Total (2,733,508)(3,861,763)
Amount Recognized in Accumulated Other
Comprehensive Income
Transition (Asset)/Obligation 0 0
Net (Gain)/Loss 6,123,394 4,140,615
Prior service cost (12)0
Total 6,123,382 4,140,615
VEO-W-22-02 IPUC DR 22 Attachment 1
Page 1 of 2
Debit/(Credit)
Prepaid/OCI OCI RA RAAccrued"Reg Asset" Other Def FIT Def SIT Deferred Deferred Deferred Deferred Def FIT Def SIT Other Net Other
QUALIFIED:
060 Idaho Non-Bargaining (6,123,382) - 6,123,382 - 1,196,861 424,044 - - - - (1,620,905) 4,502,477 Bargaining (4,140,615) - 4,140,615 - 809,314 286,738 - - - - (1,096,052) 3,044,563
Total-Idaho (10,263,997) - 10,263,997 - - 2,006,175 710,782 - - - - (2,716,957) 7,547,040
SUEZ WATER RESOURCES
ASC 715-30 ANALYSIS
2020 ASC715 Adjustment Entry
VEO-W-22-02 IPUC DR 22 Attachment 1
Page 2 of 2
Exhibit IV - A Exhibit IV - B
SWR Qualified Plans - Non Bargaining SWR Qualified Plans - Bargaining
Retirement Plan Disclosure as of December 31, 2021 Retirement Plan Disclosure as of December 31, 2021
Idaho Idaho
Amount Recognized in the Statement of Financial
Position as of 12/31/2020
Net Asset (Liability)(2,733,508)(3,861,763)
Charge to Accumulated Other Comprehensive
Income 6,123,382 4,140,615
Net Asset (Liability) Recognized in the
Statement of Financial Position as of 12/31/2020
Noncurrent Assets 0 0
Current Liabilities 0 0
Noncurrent Liabilities (2,733,508)(3,861,763)
Total (2,733,508)(3,861,763)
Amount Recognized in Accumulated Other
Comprehensive Income
Transition (Asset)/Obligation 0 0
Net (Gain)/Loss 6,123,394 4,140,615
Prior service cost (12)0
Total 6,123,382 4,140,615
Amount Recognized in the Statement of Financial
Position as of 12/31/2021
Net Asset (Liability)(2,240,788)(2,477,150)
Charge to Accumulated Other Comprehensive
Income 6,346,042 2,753,610
Net Asset (Liability) Recognized in the
Statement of Financial Position as of 12/31/2021
Noncurrent Assets 0 0
Current Liabilities 0 0
Noncurrent Liabilities (2,240,788)(2,477,150)
Total (2,240,788)(2,477,150)
Amount Recognized in Accumulated Other
Comprehensive Income
Transition (Asset)/Obligation 0 0
Net (Gain)/Loss 6,346,052 2,753,610
Prior service cost (10)0
Total 6,346,042 2,753,610
VEO-W-22-02 IPUC DR 22 Attachment 2
Page 1 of 2
Debit/(Credit)
Prepaid/OCI OCI RA RAAccrued"Reg Asset" Other Def FIT Def SIT Deferred Deferred Deferred Deferred Def FIT Def SIT Other Net Other
QUALIFIED:
060 Idaho Non-Bargaining (6,346,042) 6,346,042 - - 1,246,045 412,493 (1,246,045) (412,493) - - Bargaining (2,753,610) 2,753,610 - - 540,671 178,985 (540,671) (178,985) - -
Total-Idaho (9,099,652) 9,099,652 - - - - - 1,786,717 591,477 (1,786,717) (591,477) - -
SUEZ WATER RESOURCES
ASC 715-30 ANALYSIS
2021 ASC715 Adjustment Entry
VEO-W-22-02 IPUC DR 22 Attachment 2
Page 2 of 2