20240301Exhibit 2 Schedule B Accumulated Depreciation.pdf

Column A Column B Column C
ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL 2022 Test Year Test Year Test Year Company
Line Account Description Actuals Adjustments Adjustments Adjustments Proposal
2023 Plant Added CIAC/Contract Pro Forma
Adjusting Entries Adjusting Entries Adjustments
(from increases to (from CIAC Recon Well Rehab
plant spreadsheet)spreadsheet)and Fence
SUB #
ACCT#
1 304 Structures & Improvements 129,653 129,653
2 305 Collecting & Impounding Reservoirs 2,452 2,452
3 306 Lake, River & Other Intakes -
4 307 Wells 261,837 2,682 5,164 269,683
5 308 Infiltration Galleries & Tunnels -
6 309 Supply Mains 1,161,386 1,509 3,611 1,166,506
7 310 Power Generation Equipment 1,939 18 1,957
8 311 Power Pumping Equipment 226,069 64 226,133
9 320 Purification Systems 22,961 22,961
10 330 Distribution Reservoirs & Standpipes 8,490 8,490
11 331 Trans. & Dist. Mains & Accessories 19,656 60 19,716
12 333 Services 777,200 926 2,212 780,338
13 334 Meters and Meter Installations 110,143 68 110,211
14 335 Hydrants 1,117 304 1,421
15 336 Backflow Prevention Devices -
16 339 Other Plant & Misc. Equipment 61 4 65
17 340 Office Furniture and Equipment 32,442 139 5,000 37,581
18 341 Transportation Equipment 125,610 5,996 131,606
19 342 Stores Equipment -
20 343 Tools, Shop and Garage Equipment 32,105 80 32,185
21 344 Laboratory Equipment -
22 345 Power Operated Equipment -
23 346 Communications Equipment 927 927
24 347 Miscellaneous Equipment -
25 348 Other Tangible Property 150 150
Total Accumulated Depreciation 2,914,198 11,546 6,127 10,164 2,942,035
Depreciation Worksheet
2022 Test Year
Capitol Water Corporation
Case No. CAP-W-24-01
Capitol Water Corporation
Case No. CAP-W-24-01
Exhibit No. 2 - Schedule B - Accumulated Depreciation