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HomeMy WebLinkAbout20230407Exhibits 1-4.xlsKnown 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