20230407Exhibits 1-4.xls

Known Changes Worksheet
Rates
Exhibit 4
Exhibit 3
Exhibit 2, Schedule C
Exhibit 2, Schedule B
Exhibit 2, Schedule A
Exhibit 1, Schedule C
Exhibit 1, Schedule B
Exhibit 1, Schedule A
ACCT #
DESCRIPTION
Organization
Franchises and Consents
Land & Land Rights
Structures and Improvements
Collecting & Impounding Reservoirs
Lake, River & Other Intakes
Wells
Infiltration Galleries & Tunnels
Supply Mains
Power Generation Equipment
Power Pumping Equipment
Purification Systems
Distribution Reservoirs & Standpipes
Trans. & Distrib. Mains & Accessories
Services
Meters and Meter Installations
Hydrants
Backflow Prevention Devices
Other Plant & Misc. Equipment
Office Furniture and Equipment
Transportation Equipment
Stores Equipment
Tools, Shop and Garage Equipment
Laboratory Equipment
Power Operated Equipment
Communications Equipment
Miscellaneous Equipment
Other Tangible Property
TOTAL PLANT IN SERVICE
(Add lines 1 - 28)
RATE BASE (SCHEDULE "A" ACCOUNT 101 PLANT IN SERVICE )
Idaho PUC Case Number:
Plant in Service (Annual Report, pg. 5)
(A)
Actual
(B)
Known
Changes*
(C)
Pro Forma
(A + B)
the development of each "Known Change" to the test
year data.
Exhibit No. 1
Schedule A
*Attach detailed explanations and calculations showing
TOTALS (Add Lines 1 - 25)
RATE BASE (SCHEDULE "B" ACCUMULATED DEPRECIATION)
Accumulated Depreciation (Annual Report, pg. 6)
*Attach detailed explanations and
calculations showing the development
of each "Known Change" to the test
Schedule B
Total Plant in Service (Ex 1, Sch A, line 29)
Accumulated Depreciation (Ex 1, Sch B, line 26)
Net Plant in Service (Line 1 less line 2)
RATE BASE (SCHEDULE "C" SUMMARY)
Test Year
Add Utility Plant Acquisition Adjustment**
(Annual Report page 7, line 5)
Add Materials & Supplies Inventories
(Annual Report page 7, line 22)
Less Accum Amortization Util Plant Acq Adj**
(Annual Report page 7, line 12)
Less Customer Advances for Construction
(Annual Report page 8, line 22)
Less Contributions in Aid of Construction
(Annual Report page 8, line 27)
Add Working Capital (1/8 Operating Expenses)
(Exhibit No. 2, Sch B, line 22/8)
(Annual Report page 7, lines 29 & 30)
TOTAL RATE BASE
* Attach detailed explanations and calculations
** Only if Commission approved.
Schedule C
Add Deferred Charges (If any, attach detail)
showing the development of each "Known Change"
to the test year data.
(See Annual Report page 3)
Water Revenues:
Unmetered
Metered-Residential
Metered-Commercial & Industrial
Fire Protection Revenue
Other Water Sales Revenue
Irrigation Sales Revenue
Sales for Resale
Total Water Revenue (Add lines 1 - 7)
DEQ Fees billed separately to customers
Hook-up or Connection Fees collected
Commission-approved Surcharges collected
TOTAL REVENUE (Add lines 8 - 11)
Exhibit No. 2
* Attach detailed explanations and calculations
showing the development of each "Known Change"
OPERATING RESULTS (SCHEDULE "A" REVENUES)
OPERATING RESULTS (SCHEDULE "B" EXPENSES)
Labor-Operation & Maintenance
Labor-Customer Accounts
Labor-Administrative & General
Salaries-Officers & Directors
Purchased Water
Purchased Power & Fuel for Power
Chemicals
Materials & Supplies-Operation & Maintenance
Materials & Supplies-Admin & General
Contract Services-Professional
Contract Services-Water Testing
Rentals-Property & Equipment
Transportation Expense
Insurance
Advertising
Rate Case Expense (Amortization)
Regulatory Comm. Exp. (Other Except Taxes)
Bad Debt Expense
Miscellaneous Expenses
TOTAL OPERATING EXPENSES
Employee Pensions & Benefits
showing the development of each "Known
Change" to the test year data.
OPERATING RESULTS (SCHEDULE "C" INCOME STATEMENT)
Operating Expenses (From page 3, line 33)
Depreciation Expense
Amortization, Utility Plant Acquisition Adj.
Regulatory Fees (PUC)
Property Taxes
Payroll Taxes
9A
9B
9C
9D
Other Taxes (list) DEQ Fees
Federal Income Taxes
State Income Taxes
Provision for Deferred Income Tax-Federal
Provision for Deferred Income Tax-State
Provision for Deferred Utility Income Tax Credits
Investment Tax Credits-Utility
Amortization Exp.-Other
Income from Utility Plant Leases to Others
Gains (Losses) from Disposition of Utility Plant
Revenues, Merchandizing, Jobbing & Contract Work
Expenses, Merchandizing, Jobbing & Contracts
Interest & Dividend Income
Allowance for funds used during construction
Miscellaneous Non-Utility Income
Miscellaneous Non-Utility Expense
Other Taxes, Non-Utility Operations
Income Taxes, Non-Utility Operations
Net Non-Utility Income (Add lines 20, 22, 23, & 24

less lines 21, 25, 26 & 27)
Gross Income (Add lines 19 & 28)
Interest Exp. On Long-Term Debt
Other Interest Charges
NET INCOME (Line 29 less lines 30 & 31)
Net Operating Income (Add lines 1, 17 &18 less line 16)
Revenue (From Ex. 2, Sch A)
Total Expenses from Operations before interest (Add lines 2 - 15)
COST OF CAPITAL AND RATE OF RETURN
Amount
% of Total
Cost
(D)
Weighted
Outstanding
of
(Column A/
Capital
Total Line 6)
Common Equity (Proprietor Capital Paid In)
Retained Earnings
Long-Term Debt
Total Capital
Weighted Cost of Capital (Rate of Return Required)
Exhibit No. 3
(Column B X
Column C)
Total Common Equity (Proprietor Capital) Line 1 + Line 2
REVENUE REQUIREMENT
Changes
Rate Base (Ex. 1, Sch C, line 11)
Required Rate of Return (Ex. 3, line 7)
Income Required (Line 1 x Line 2)
Income Deficiency (Line 3 less Line 4)
Exhibit No. 4
Income Realized (Ex. 2, Sch C, line 29)
(Line 3 + 5)
Line 19 Acct 339
Total of $4498.47 is for installation of four new pressure tanks in January of 2023
Net Operating Income Deficiency
Gross Up Factor
Total Incremental Revenue Requirement
Revenues at Existing Rates
Total Revenue Requirement
Percent Increase Required
Total Gross Revenues
Less Regulatory Fees (percentage)
Net Revenue
State Income Tax Rate
Federal Income Tax Base
Federal Income Tax Rate
Net Operating Revenue
Net Income to Gross Revenue Multiplier
Composite Fed and State Tax Rate
Depreciation
Lives
Expense
Line 1 Total Plant in Service
Change is from new pressure tanks installed in January of 2023
at a cost of $4498.47
Can't be less than $50
Current
Proposed
Exhibit 4 Column C Line 13 0.001995
TOTAL
Known Changes Worksheet
Exhibit 1 Schedule A
Exhibit 1 Schedule C
Exhibit 2 Schedule C
Line 3 Calculation of Depreciation Expenses
Line 6 Calculation of Regulatory Fees
Total Revenue Requirement of $27378 from Exhibit 4 Column C Line 10 multiplied by
Plant in Service
No. of Customers
Current Rate
Current Revenue
Potential Rates
Needed Revenue
Residential
Commercial
Total
Rev Req
Exhibit 4, Line 10
* June 11, 2008, Order No. 30567
Diff
* Revenue Requirement = $10,002.22
Test Year ended: 12/31/22
Company Name: Algoma Water System
1.00
301.00
2.00
302.00
3.00
303.00
27800.00
0.00
0.00
4.00
304.00
764.83
20.00
38.24
5.00
305.00
6.00
306.00
7.00
307.00
594.09
25.00
23.76
8.00
308.00
9.00
309.00
10.00
310.00
11.00
311.00
21562.17
20.00
1078.11
12.00
320.00
13.00
330.00
2068.77
50.00
41.38
14.00
331.00
15066.23
50.00
301.32
15.00
333.00
16.00
334.00
17.00
335.00
18.00
336.00
19.00
339.00
4498.47
10.00
449.85
20.00
340.00
21.00
341.00
22.00
342.00
23.00
343.00
24.00
344.00
25.00
345.00
26.00
346.00
27.00
347.00
28.00
348.00
29.00
1932.66
27378.00
2.00E-03
54.62
22.00
$27.00
$7,128.00
12.00
$75.50
$19,932.00
12.00
1.80
1.00
5.00
$44.50
$2,670.00
12.00
$124.00
$7,440.00
12.00
1.79
1.00
27.00
$9,798.00
$27,372.00
$27,378.00
$6.00
1.00
56828.21
4498.47
61326.68
2.00
0.12
0.12
3.00
6819.39
7359.20
4.00
-3763.24
-1987.28
-5750.52
5.00
10582.63
13109.72
6.00
$10,582.63
$13,109.72
7.00
1.35
1.35
8.00
$14,248.95
$17,651.55
9.00
$9,726.50
$9,726.50
10.00
$23,975.45
$27,378.05
11.00
1.47
1.00
1.82
1.00
12.00
1.00
1.00
13.00
2.00E-03
2.00E-03
$19.40
$54.62
14.00
1.00
1.00
15.00
0.06
0.06
0.06
16.00
0.94
0.94
17.00
0.21
0.20
0.20
18.00
0.74
0.74
19.00
1.35
1.00
1.35
1.00
20.00
0.26
1.00
0.26
1.00
1.00
39000.00
100.00
0.12
0.12
2.00
0.00
3.00
39000.00
100.00
0.12
0.12
4.00
5.00
0.00
6.00
39000.00
7.00
0.12
1.00
9726.50
9726.50
2.00
13317.00
13317.00
3.00
0.00
1932.66
1932.66
4.00
5.00
6.00
0.00
54.62
54.62
7.00
172.74
172.74
8.00
10.00
11.00
12.00
13.00
14.00
15.00
16.00
13489.74
1987.28
15477.02
17.00
18.00
19.00
-3763.24
-1987.28
-5750.52
20.00
21.00
22.00
23.00
24.00
25.00
26.00
27.00
28.00
29.00
-3763.24
-1987.28
-5750.52
30.00
31.00
32.00
-3763.24
-1987.28
-5750.52
1.00
2.00
3.00
4.00
5.00
6.00
7.00
1400.81
1400.81
8.00
9.00
6314.97
6314.97
10.00
11.00
3250.35
3250.35
12.00
1916.83
1916.83
13.00
14.00
15.00
16.00
17.00
18.00
19.00
20.00
434.04
434.04
21.00
13317.00
13317.00
1.00
9726.50
0.00
9726.50
2.00
3.00
4.00
5.00
6.00
7.00
8.00
9726.50
0.00
9726.50
9.00
10.00
11.00
12.00
9726.50
0.00
9726.50
1.00
67856.09
4498.47
72354.56
2.00
12692.50
12692.50
3.00
55163.59
4498.47
59662.06
4.00
5.00
6.00
7.00
8.00
9.00
1664.63
8.00
1664.63
8.00
10.00
11.00
56828.21
4498.47
61326.68
1.00
304.00
$764.83
$764.83
2.00
305.00
3.00
306.00
4.00
307.00
$594.09
$594.09
5.00
308.00
6.00
309.00
7.00
310.00
8.00
311.00
$3,293.58
$3,293.58
9.00
320.00
10.00
330.00
11.00
331.00
$8,040.00
$8,040.00
12.00
333.00
13.00
334.00
14.00
335.00
15.00
336.00
16.00
339.00
$0.00
17.00
340.00
18.00
341.00
19.00
342.00
20.00
343.00
21.00
344.00
22.00
345.00
23.00
346.00
24.00
347.00
25.00
348.00
26.00
$12,692.50
$0.00
$12,692.50
1.00
301.00
2.00
302.00
3.00
303.00
27800.00
27800.00
4.00
304.00
764.83
764.83
5.00
305.00
6.00
306.00
7.00
307.00
594.09
594.09
8.00
308.00
9.00
309.00
10.00
310.00
11.00
311.00
21562.17
21562.17
12.00
320.00
13.00
330.00
2068.77
2068.77
14.00
331.00
15066.23
15066.23
15.00
333.00
16.00
334.00
17.00
335.00
18.00
336.00
19.00
339.00
4498.47
4498.47
20.00
340.00
21.00
341.00
22.00
342.00
23.00
343.00
24.00
344.00
25.00
345.00
26.00
346.00
27.00
347.00
28.00
348.00
29.00
67856.09
4498.47
72354.56