CLASS "A" OR "B"

WATER AND/OR WASTEWATER UTILITIES (Gross Revenue of More Than $200,000 Each)

ANNUAL REPORT

SU287-15-AR Kevin J. Cherry

OF

Environmental Protection Systems of Pine Island, Inc. 3039 York Road St. James City, FL 33956-2303

Submitted To The

STATE OF FLORIDA

PUBLIC SERVICE COMMISSION

FOR THE

-YEAR ENDED DECEMBER 31, c)?O\u

Form PSC/WA W 3 (Rev. 12/99)

:::.-('") ("")

a ::-.~<:

(./)

C::i ·1'">¢~-\'1"' ....... -,.,o ;,~.;-11

):,.;» ;.::!;:: ·. ' 1'"'1

~ ..,.1

c::> r-G:l

c:r'\ ::;:) ::J: ("')0 ):» :::::0 a>;;-.; rv :.:::" I"T1

-~..,. c::r> Ul ::::(,")Jr.!

~!.:::< ;:J::a ::::a: --nr-~

~c.nO t.g M

~ U1 < (X) ("')

rT"

GENERAL INSTRUCTIONS

I. Prepare this report in conformity with the 1996 National Association of Regulatory Utility Commissioners Uniform System of Accounts for Water and/or Wastewater Utilities (USOA).

2. Interpret all accounting words and phrases in accordance with the USOA.

3. Complete each question fully and accurately, even if it has been answered in a previous annual report. Enter the word "None" where it truly and completely states the fact.

4. For any question, section, or page which is not applicable to the respondent, enter the words "Not Applicable". Do not omit any pages.

S. Where dates arc called for, the month and day should be stated as well as the year.

6. All schedules requiring dollar entries should be round~d to the nearest dollar unless otherwise specifically indicated.

7. Complete this report by means which result in a permanent record, such as by computer or typewriter.

8. If there is not enough room on any schedule. an additional page or pages may be added; provided the format of the added schedule matches the format of the schedule with not enough room. Such a schedule should reference the appropriate schedules. state the name of the utility, and state the year of the report.

9. If it is necessary or desirable to insert additional statements for the purpose of further explanution of schedules, such statement should be made at the bottom of the page or an additional page inserted. Any additional pages should stale the name of the utility. the year of the report, and reference the appropriate schedule.

I 0. For water and wastewater utilities with more than one rate group and/or system, water und wastewater pages should be completed for each rule group and/or system group. These pages should be grouped together and tabbed by rate group and/or system.

II. All other water and wastewntcr operations not regulated by the Commission and other regulated industries should be reported as "Other than Reporting Systems".

12. Financial information for multiple systems charging rates which arc covered under the same tariff should be reported as one system. However, the engineering data must be reported by individual system.

13. For water and wastewater 'utilities with more than one system, one (I) copy of workpapers showing the consolidation of systems for the operating sections, should be filed with the annual report.

14. The report should be filled out in quadruplicate and the original and two copies returned by March 31, of the year following the date of the report. The report should be returned to: · ·

Florida Public Service Commission Division or Water and WasiCWIIIer

2540 Shumard Oak Boulevard Tallahassee, Florida 32399-0873

The fourth copy should be retained by the utility.

i.

TABLE OF CONTENTS

SCHEDULE PAGE SCHEDULE PAGE

EXECUTIVE SUMMARY

Certification E-1 Business Contracts with Officers, Directors Gcncrallnformntion E-2 and Affiliates E-7 Directory of Personnel Who Contact the FPSC E-3 Affiliation of Officers & Directors E-8 Company Profile E-4 Businesses which nrc 11 Byproduct, Coproduct or Parent I Affiliate Organization Chart E-5 Joint Product Result of Providing Service E-9 Compensation of Officers & Directors E-6 Business Transactions with Related Parties. E·IO

Part I and II

FINANCIAL SECTION

Comparative Balance Sheet • F·l Unamortized Debt Discount I Expense I Premium F-13 Assets and Other Debits Extraordinary Property Losses F-13

Comparative Balance Sheet - F-2 Miscellaneous Deferred Debits F-14 Equity Cnpitnl nnd I .inbilitics Capital Stock F-15

Comparative Operating Statement F-3 Bonds F-15 Schedule of Year End Rate Bnse F-4 Statement of Retained Earnings F-16 Schedule ofYcnr End Cnpitnl Structure F-5 Advances from Associated Companies F-17 Capital Structure Adjustments F-6 Long Term Debt F-17 Utility Plant F-7 Notes Payable F-18 Utility Plant Acquisition Adjustments F-7 Accounts Payable to Associated Companies F-18 Accumulated Depreciation F-8 Accrued Interest and Expense F-19 Accumulated Amortization F-8 Misc. Current & Accrued Liabilities F-20 Regulatory Commission Expense • F-9 Advances for Construction F-21

Amorti7.ation of Rule Case Expense Other Deferred Credits F-21 Nonutility Property F-9 Contributions In Aid of Construction F-22 Special Deposits F-9 Accumulated Amorti7.ation ofCIAC F-23 Investments and Special Funds F-10 Reconciliation of Reported Net Income with F-23 Accounts and Notes Receivable • Net F-11 Taxable Income for Federal Income Taxes Accounts Receivable from Associated Companies F-12 Notes Receivable from Associated Companies F-12 Miscellaneous Current & Accrued Assets F-12

ii.

TABLE OF CONTENTS

SCHEDULE PAGE SCHEDULE PAGE

WATER OPERATION SECTION

Listing ofWnter System Groups W-1 CIAC Additions I Amortization W-8 Schedule ofYenr End Water Rate Bnse W-2 Water Operating Revenue W-9 Water Operating Statement W-3 Water Utility Expense Accounts W-10 Water Utility Plant Accounts W-4 Pumping nnd Purchased Water Statistics, W-11 Bnsis for Water Depreciation Charges w-s Source Supply Analysis of Entries in Water Depreciation W-6 Water Treatment Plnntlnformntion W-12

Reserve Calculation of ERC's W-13 Contributions In Aid of Construction W-7 Other Water System Information W-14

WASTEWATER OPERATION SECTION

Listing of Wastewater System Groups S·l Contributions In Aid of Construction S-7 Schedule of Year End Wastewater Rate Base S-2 CIAC Additions I Amortization S·8 Wastewater Operating Statement S-3 Wn~tewnter Utility Expense Accounts S-9 Wastewater Utility Plant Accounts S-4 Wastewater Operating Revenue S-10 Analysis of Entries in Wastewater Depreciation S-5 Calculation of ERCs S-11

Reserve Wastewater Treatment Plant Information S-12 Bnsis for Wastewater Depreeintion Charges S-6 Other Wastewater System Information S-13

iii.

EXECUTIVE SUMMARY

-- - --- --~~---~~~~~--~~~-----

UTILITY NAME: ~ Of {?INC: TeN ooD :J:NQ_ December 31,

CERTIFICATION OF ANNUAL REPORT

I HEREBY CERTIFY, to the best of my knowledge and belief:

YES NO

CZ1 [:=J

YES NO

CZ1 [:=J

NO [:=J

I.

2.

3.

The utility is in substantial compliance with the Unifonn System of Accounts prescribed by the Florida Public Service Commission.

The utility is in substantial compliance with nil applicable rules and orders of the Florida Public Service Commission.

There have been no communications from regulatory agencies concerning noncompliunce with, or deficiencies in, finuncinl reporting prncticcs that could huve n mntcrinl effect on the the financial statement of the utility.

~NO LiLJ [:=J 4. The annual report fairly represents the financial condition and results of operutions of the

respondent for the period presented and other information and statements presented in the the report ns to the business nffnirs of the respondent nrc true, correct and complete for the

NOTICE:

period for which it represents.

I. .2. 3. 4. a vr .2171

I. 2. ,ZJ,/ 17 P I

• Each of the four items must be certified YES or NO. Each item need not be certified by both officers. The items being certified by the officer should be indicated in the appropriate orca to the len of the signature.

Section 837.06, Florida Statutes, provides that any person who knowingly makes a false statement in writing with the intent to mislead a public servant in the performance of his duty shall be guilty of a misdemeanor of the second degree.

E-1

ANNUAL REPORT OF

ENV\~mwmL pgc;rw-JOJ s>Jsrcms c&

December 3 I,

(Exact Name of Utility) ~ :r:s.,00'6:fi\I C... County:

List below the exact mailing address of the utility for which normul correspondence should be sent:

: ·:.:.:·: .: .. ·.~-:~--~~=~f~~~8._. 33.~ ·_ ...• ~:·· ~- --~-~~-·::::·. :=~~-=:·::=:=~: .. :·==--=

Te-tcl>ilone: ··· - ·--·· ~ --~=;)i~S.::iiSt_lf. __ -~- · _ _

EMaiiAddrcss: ---~-~ .. €.._~(Y)O . .lL,•c:orn

WEBSite:

Sunshine Stute One-Call of Florida, Inc. Member Number E:P t'l c:1 () _________ -·----- ------ -·-··--------· ··--···. -- ..... Nume und address of person to whom correspondence concerning this report should be addressed:

.. .,;:i.::tn_US)~QQ._ L\..2.. ... . ..::>~. '\.!.~---···· .. --· ........... -....... ..\ooc ~~ D'lli....L -an:!>~. YCJt.K.~ ............. - -··----

··· ·---~~_QJ ___ :B-.. 9..<.fr"J4rl_. . ... mi_~-~J:Y ...... ~. ~-~~~---Telephone: ~0)-=--~~-1 ilf''l'

List below the address of where the utility's books and records nrc located:

: ...... _~-~~~- FL-.3~~5b ............ - <~--~-~~~~-:-= .. :::_ -·-~:-·.:·.=··-Telephone: ~~-~t~.;;. \ll.+Y ···

List below any groups auditing or reviewing the records and operations:

Date of original organization of the utility: ....:3)c;a'}_l ~) _ ........... --·

Check the appropriate business entity of the utility ns filed with the Internal Revenue Service

Individual

CJ Partnership Sub S Corporation

CJ c:::J-1120 Corporation

CJ List below every corporation or person owning or holding directly or indirectly 5% or more of the voting securities of the utility:

I. 2. 3. 4. 5. 6. 7. 8. 9. 10.

-------·-·---.. ------··------ ·------.. ---------------------·----- --·---·----.. --. ----·-·----·--·-------------------

---------.. ----------------------·---------·----

E-2

Percent Ownership

. ____ LJ.c.~ . .R.b.. ...

._ .. Q>;s..3Jt.­

.. ... ~.l.k __

UTILITY NAME: 8:& a£ 'Plh\C±P,;)\.G()o;rNC....

DIRECTORY OF PERSONNEL WHO CONTACT THE FLORIDA PUBLIC SERVICE COMMISSION

NAME OF COMPANY REPRESENTATIVE

(I)

TITLE OR POSITION

(2)

ORGANIZATIONAL UNIT TITLE

(3)

USUAL PURPOSE FOR CONTACT

WITH FPSC

----· ... 6~LO __ ~€£ "f --- -~-Q~T _____ · cii~~ CO~~ fPI- -~~~~C:7----··--··-····· R\~ QlJec41J . --~ell>._\~ --~-'TI:£::-: .. P.&:.. ____ --~~-~--

-·. ... -~-~4:t.~~-------- .$~~-~- ......... ~~-- . ---··--·- --~fa_ ___________ --· .. . ~c;H- 9e,9- 0<.o~.oe

__ ..... _ ~._US)'e,c.._. ---·--- __________ CPfr" __________ .;:t:ro~~~UJ2--~W,J .. ·--.

---···- ·-··---·-··-·---·--·-----------·--- ------------ --·--·----- ····-·-·---·----------- ··-------·-··-- ..... ·--·· .....

(I) Also list appropriate legal counsel, accountants and others who may not be on general payroll. (2) Provide individual telephone numbers if the person is not normally reached at the company. (3) Name of company employed by if not on general payroll.

E-3

UTILITY NAME: FOS. c::£ 0\Ne ;pr'j, gOD;:D\IC... December 3 I,

COMPANY PROFILE Provide a brief narrative company profile which covers the following areas:

A. Brief company history. B. Public services rendered. C. Major goals and objectives. D. Major operating divisions and functions. E. Current and projected growth patterns. r. Major transactions having a material effect on operations.

® ~BU8.Hen \~.._-,- ~oe ~.s:J~...DI<!..L+"O-~ ~-u b~0lENT

(B) ~\ae sa...uE.rL ..sau,·e.e. -rt:> Q..E- tleOO~en'

@ \0 ?~oe ~ -ro EN-n(le:, c..crnpl-e.y

@'"TO ~~ ~ .UDLl\)1 -\=01-.~lS ~~O~ffil @ EPs wcu_\<} \\~e to s~Q).,) ~cb \-5 ~·yeJJ.JL

1-t~. ~-ed m hi~IDJ.j ~ ~T ~ (~ ~

@ \:;?s ?Ufi-.W ~ (()Q5l"e., u.:o.:n:.rL \1U.OJ' f'\ffi 1 ~ \...l:E. c.n.)sny u..:n u· ri es ·

EPS ::cs Q..CJl1C.fC\p \o:ni\J'e- ~ ~ ~~ ~•eo ~-re.., ~-e.. O'{L A CC\ -e,ne.Jl(}j ~o..,re_ c.o..se.. \ o ~DI\c.,

E·4

UTILITY NAME: DcccmbcrJI

PARENT I AFFILIATE ORGANIZATION CHART

Current as of s\X)\0

Complete below nn orgnni1.ntionnl chart that show nil parents, subsidiaries and affiliates of the utility. The chart must also show the relationship between the utility and affiliates listed on E-7, E·IO(n) and E·IO(b).

E·S

UTILITY NAME:

COMPENSATION OF OFFICERS

For ench officer, list the time spent on respondent as nn officer compnred to time spent on totnl business netivities nnd the compensntion received as an officer from the respondent.

NAME

(a)

TITLE

(b)

o/o OF TIME SPENT AS OFFICER OF THE UTILITY

(c)

. December 31

OFFICERS' COMPENSATION

(d)

... ~e0\D .. c.haJ..lf--------···----- --~jCf.nT: .... _ ..... J~<fb- ____ _ ...... -~ .t+~---·-·--·- SB\«..E~- ............. ~~~---·-

s .... ::~~--- --··

---~-~-8:9 ..

COMPENSATION OF DIRECTORS

ror ench director, list the number of director meetings attended by ench director nnd the compensation received ns n director from the respondent.

NAME

(n)

TITLE

(b)

NUMBER OF DIRECTORS' MEETINGS ATTENDED

(c)

DIRECTORS' COMPENSATION

(d)

~fi __ Q.bteu,_y .. -- ·-··------ -~~oerl.. ···--·---~---·- ~ ...... ------~---·- ·--·-·-·

... 'lli~---~~----- --01~~- -·· - _____ 9.--U:::-_______ ·-------~--------· .<::::1 \C"""'"- \ ~I'V"\~ ~00 PT'OO lA -·---··----·r··)·-'· 1 ------ ___ ·-e-·---······----·-·---·-~'1.-- .. -.. -~----------· --~-..1\'!tJY ·f -- -~ -

E-6

UTILITY NAME: Deccmbcr3

BUSINESS CONTRACTS WITH OFFICERS, DIRECTORS AND AFFILIATES

List all contracts, agreements, or other business arrangements• entered into during the calendar year (other than compensation related to position with Respondents) between the Respondent and officer and director listed on page E-6. In addition, provide the same information with respect to professional services for each firm, partnership, or organization with which the officer or director is affiliated.

NAME OF OFFICER, DIRECTOR

OR AFFILIATE (a)

IDENTIFICATION OF SERVICE

OR PRODUCT (b)

AMOUNT

Jc)

·--~-~~ ·--------·------~~$ __________ O_bO __ .. =-. ·- R\~AUY W-e.JJ.J.j . .... ~·{..tCPP"€Jk....

NAME AND ADDRESS OF

AFFILIATED ENTITY (d)

• Business Agreement, for this schedule, shall mean nny oral or written business deal which binds the concerned parties for products or services during the reporting year or future years. Although the Respondent and/or other companies will benefit from the arrangement, the officer or director is, however, acting on his behalf or for the benefit of other companies or persons.

E-7

December 31

AFFILIATION OF OFFICERS AND DIRECTORS

For each of the officials listed on page E-6, list the principle occupation or business affiliations or connections with any other business or financial organizations, firms, or partnerships. For purposes of this part, an official will be considered to have an affiliation with any business or financial organization, firm or partnership in which he is an officer, director, trustee, partner, or a person exercising similar functions.

NAME

(a)

PRINCIPLE OCCUPATION OR BUSINESS AFFILIATION

(b)

NAME AND ADDRESS AFFILIATION OR OF AFFILIATION OR

CONNECTION CONNECTION (c) (d)

~I ~eso.J..... --~- ---------~ _p~ .....

~4QOI 0'\ lU mu.f \ ~-······· •····•········ ···--·--·-·-···· --~~--. .. . . .

. ------ ···------ ------·-····----------------- ~~~---~-~~I C)

E·8

UTILITY NAME: E.QS, 9$ Dl \C\ ill-0\0.ol) .:::t:\\lC... I YEAR OF REPORT I

December 31, s¥CJ\ s=

BUSINESSES WHICH ARE A BY-PRODUCT, COPRODUCT OR JOINT-PRODUCT RESULT OF PROVIDING WATER OR WASTEWATER SERVICE

Complete the following for any business which is conducted as a byproduct, coproduct, or joint product as a result of providing water and I or wastewater service. This would include any business which requires the use of utility land and facilities. Examples of these types of businesses would be orange groves, nurseries, tree farms, fertilizer manufacturing, etc. This would not include any business for which the assets are properly included in Account 121 - Nonutility Property along with the associated revenue and expenses segregated out as nonutility also.

ASSETS REVENUES EXPENSES

BUSINESS OR BOOK COST ACCOUNT REVENUES ACCOUNT EXPENSES SERVICE CONDUCTED OF ASSETS NUMBER GENERATED NUMBER INCURRED

(a) (b) (c) (d) (e) (0

IS IS ls

\\.

fj '" I I

/

--- ------- ---------- -

E-9

ACCOUNT NUMBER

(g)

UTILITY NAME: ~ cf BNC w gOO hl1\)C_ r YEAROF-REP·P·O OiiTIRT - I>ecem!lef3J, ~

BUSINESS TRANSACflONS WITH RELATED PARTIES (Cont'd)

Part II. Specific Instructions: Sale, Purchase and Transfer of Assets I. Enter in this part all transactions relating 3. The columnar instructions follow:

to the purchase, sale, or transfer of assets. (a} Enter name of related party or company.

2 Below are examples of some types of transactions to include: (b} Describe briefly the type of assets purchased, sold or transferred. -purchase, sale or transfer of equipment (c) Enter the total received or paid. Indicate purchase with "P" and sale with "S". -purchase, sale or transfer of land and structures (d) Enter the net book value for each item reported. -purchase, sale or transfer of securities (e) Enter the net profit or loss for each item reported. (column (c)- column (d)) -noncash transfers of assets (f) Enter the fair market value for each item reported. In space below or in a supplemental -noncash dividends other than stock dividends schedule, describe the basis used to calculate fair market value. -write-off of bad debts or loans

SALE OR NAME OF COMPANY DESCRIPTION OF ITEMS PURCHASE NET BOOK GAINOR LOSS FAIR MARKET OR RELATED PARTY PRICE VALUE VALUE

(a) (b) (c) (d) (e) (f)

' ~ I ~ IS s ~ '" ,, r"\ '~ ""41 1 )

I \

E-IO(b)

UTILITY NAME: Dcccmber31

BUSINESS TRANSACTIONS WITH RELATED PARTIES

List each contract, agreement, or <Jthcr business transaction exceeding a cumulative amount of$500 in any on year, entered into between the Respondent and a business or financial organization, firm, or partnership named on pages E-2 and E-6, identifying the parties, amounts, dates and product, and asset, or service involved.

Part I. Specific Instructions: Services and Products Received or Provided

I. Enter in this part all transactions involving services and products received or provided.

2. Below are some types of transnctions to include: -management, legal and accounting services -computer services -engineering & construction services -repairing and servicing of equipment

-material and supplies furnished -leasing of structures, land, and equipment -rental transactions -sale. purchase or transfer of various products

DESCRIPTION SERVICE AND/OR.

CONTRACTOR AGREEMENT

EFFECTIVE DATES (c)

ANNUAL CHARGES NAME OF COMPANY OR RELATED PARTY

(n) NAME OF PRODUCT

(b)

~01_-:5_

(P)urchnsed (S)old

(d)

$

AMOUNT (e)

·----------------···--····-·~---- -------·-··--·---~--- -·-----------·- ·---·-- ---- --------·- ............ _ ....... .

------·--- ---·· --· ........... -· -· -·----·-· --- ---········------- - .. ·---·-------- ---·-·----· -----·- ................... .

E-IO(a)

FINANCIAL SECTION

UTILITY NAME:

ACCT. NO. Ja)

114-115 116*

COMPARATIVE BALANCE SHEET ASSETS AND OTHER DEBITS

Net Plant

ACCOUNT NAME (b)

UTILITY PLANT

Utility Plant Acquisition adjustment (Net) Other-utiHt.i l>tilili i\"dftistments ______ ----- ··--- ··--·-

Total Net Utility Plant

OTHER PROPERTY AND INVESTMENTS

REF. PAGE

(c)

F-7

PREVIOUS YEAR

(d)

December 3 I,

CURRENT YEAR

_{e)

$ ..... s.- ~'j_ l~ --

121 _f'Jo_n~t!l~t~_!'!op_~r1Y ______________________________ .. ___ !.:.:2.. ... il' ------···-··- __ .. ..... .. $ _ --·--·--------------·-··--··· iif Less: Accumulated Deprecia(ion and Amortization

123 124 125

i26-t27

Net Nonutility Property Investment In Associated Companies lfiftity tllvcstl1ici\ts- ·-· --------- --------·····-- · ---·-···-·-o,hcr JnVCStlilciltS ·- - ---- ·--. -· ..... . Sp_~cinl FundS- · ·· -------- -----

Total Other Property & Investments

CURRENT AND ACCRUED ASSETS Cnsh specinlbcj}osits - ------ ------------- ·-

·oilier spcciaroc-rosits. -····- ----------···· ··- ··· · ··· ·-----­- woridns.Funds ·· · · ··· --------------Tciiipora..Y cash iilvcsliilcn_iS ____________ ·-- --- · ---- ·- -

Accounis im-iNoiC:~-R'ccefvabic~Li:'ss-Accumu tatc<i - · Provision for Uncollectible Accounts

Total Current and Accrued Assets

• Not Applicable for Clnss n Utilities

F-l(a)

F-11

UTILITY NAME:

ACCT. NO. (a)

COMPARATIVE BALANCE SHEET ASSETS AND OTHER DEBITS

ACCOUNT NAME (b)

DEFERRED DEBITS

REF. PAGE

(c)

PREVIOUS YEAR

(d)

____ !~..!_ ___ -· Unamortl~d De~.!.P!scou_!!!~--~~l'ens~--- ________ ·- ---· .. ·--· _ _!:_:!l_ $ -----·------------___ !B.._ __ Extraordinal)' Prop~':!t_Losses ··--------------- _f:!}_ --------­-~---- . Preliminary Surve.~-~ .. ~~~-~~~J-'!!.!~!1-Ch~r~~-~- -·-------·· ---·-- -------------·

184 Clearing Accounts -----------·--~-~-=!85-.~~= =:n:ineoraijFiicifiiics·-···--·------- -·---- --- ··-------- ---

___ _!_82___ ~!_sE:_Q~crr~~-.Q~bit~-- ~-~~==:~~=~-~~:~·-_··-: -~:.·--~-:-.=~ =f.:14 -~4i):f_~~= :·_ ... !~_7!- -- Resea.!'_~l!_ ~ Devel~pmcn.!_~~_l_!ditures_ .. _ .. __ . __ -· ___ ___ ------.. ______ -----· ___ _!2!)___ Aceumula~c:<!.~XC:.'!.C~~~om~_!_~_c~_ .... _____ -·-·. ··--- _ _____ _ -------- .. __

Total Deferred Debits

TOTAL ASSETS AND OTHER DEBITS

• Not Applicable for Class 8 Utilities

NOTES TO TilE BAI.ANCE SHEET The space below is provided for important notes regarding the balance sheet.

F·l(b)

December 31

CURRENT YEAR

(e)

UTILITY NAME:

COMPARATIVE BALANCE SHEET EQUITY CAPITAL AND LIABILITIES

ACCT. REF. PREVIOUS NO. (a)

ACCOUNT NAME (b)

PAGE YEAR (tl (d)

EQUITY CAPITAL 201 CommonStocklssucd -------------- _F-15 _)·-----~--------

....... 2.()4- .... .. .. rrerc.Ti:(i"'st"Ock fssi.IC"<f ·- - ---- F -I 5

202,20~~ ~~-~~£.1!!1!.~~~~1~~~~-rl~~~-------_-::..,..-_-_-::::_-_-~--------~:~~~~-- =-~-~-~=-~ 203,206 • Capital Stock Liability for Conversion

-201 • -- --P.:cini\imoii-ciij)"itlilslock · ---209 • --· -ReductiOn in 'Par·o-r-!illilcdV·--=-a---=-lu_e_or-=-=c=-~ital Stock ------ ... ---·----··-· --21 o .--- ... Gain-on-Rcsllfc-or caricefiaiion oflfcacquircT _______ --- ----- ----

------- -----~'!_~t~!_ Stoc~------- _______________ _ ___ .!~t _____ Q_!~!_f_aid_:ln C:~J?.!-~~---------------------- ·-------

212 Discount On Capital Stock ·: -~=~[[~·_: -~ ~~rJtiif~!~C!.#~r;~ilsi:- · ~: =~==~=-~--~- ~--- _-: ~- ~~:

214-21 5 Retained Earnings .. !:: .. 1_ ~- _ -~-=~)6 ~:=: -~:~C?-~.9~J~~~ ¢.~1!!iisi~~f .. ~-~~==-=~-==-~-=·::~~-: -- ---

218 Proprietary Capitol

221 ........ iii• -223'""

....... 224

(Proprietorship nnd Panncrshill. Only)_

Total Equity Cnpitnl

LONG TERM DEBT Bonds Rcnequired Bonds

· · 'AJvlmccs ri-om Associaii:<rt"Oii1pnnl"CS-- ---- · OtlicrLong ;rerm Debt · .. ---- ·· · ·

Totnl Long Term Debt

CURRENT AND ACCRUED LIABILITIES

F-15

"i~~ 1'7 F-17

231 Accounts Paynblc

~=3~}-= ~- -~ J{~~~r:;,~~~b.~~_t_O. A~s~~;~~~-co~;:"~i==-~ :: : ----~-- : {~:~r~ 234 Notes Payublc to Associnted Compnnics F-18

---------·--.... ----------· .................... ---------------·--------- I· ... ... 235 Customer Deposits -----236·---- --xctiu-c<rtllxcs- ...... ·· ·-- · --------------------- · wts-3

·- ---'237 --·- ·-i\ccriic<finiCrcsi- ···· ·· ----- ---------------- ·p:.flf. ··---iflf .... ·--/\cc.rliCcfDfviJcild's- ·-· .... ·--------------------·-- ·-· · · ----239·--- --rViiiiui-C<f"Iong ;f"cimiJcil1- ----------------- ·· ---- · -240-- ·---Miiiiii-clfnlcrcsi _____________________ ---------- 241·--- -·MisccllancousCurrc.nt& Accn•cd Liabilities ·--------- ---f.-2o

Total Current & Accrued Liabilities

• Not Applicable for Class B Utilities

F·2(a)

_ ___ \..W..:,ito .. ':-1 . -·-·.

. ___ \~D.6>Y.

December 31

CURRENT YEAR

(c)

$ ...... GD.C,). __ _ ________ .. ______ _

UTILITY NAME: EQs <¥: PINC ;r'Y' 000 st:N e....

ACCT. NO. (a)

COMPARATIVE BALANCE SHEET E_QUITY CAPITAL AND LIABILITIES

ACCOUNT NAME (b)

DEFERRED CREDITS

REF. PREVIOUS PAGE YEAR

(c) (d)

25 I Unamortized Premium On Debt F-13 ~ -· ----252·· ·- · -·i\civiinccs roi-·coilstructfon ______________ --·--· · ----- ·· · · ·· ·- ·r. ~o ·· ··· · · · ·- · -·· -· · -· ----253·· ---· ··oilier Dcre.Tc<rcrctiiis --------------·-··· · ·-· f.~2T · ····-- -- · -· · --·--·· -----2Sf .... Acciin1ulaic(r"Dcferrccfinvi:Stn1cnt Tax credits-·--··· -- ···-· -·- - . - ··--·--- ....

261 262

·- 263 i6s·

271 i72

281

Total Deferred Credits

OPERATING RESERVES ~!~P..C.r.tr.~n~~':_DEe_e_~ser_~---. ____ .... __________ .... Injuries & l>nmnges Reserve J>cnsrons nniincncn"ts·Rescrvc·------ --- --- ·-· --··-- --tviiS<:i:1inncoiis opcriliiili Reserves

Totnl Operating Reserves

CONTRIBUTIONS IN AID OF CONSTRUCTION Contributions in Aid ofConstruetion Ac-cun1iihited Aiilorih·.ali.oil .. ofcontrft>ii!iOtis--

in Aid ofConstntction

Total Net C.I.A.C.

ACCUMULATED DEFERRED INCOME TAXES Accumulated Deferred Income Taxes •

~ ...... -- ---- .

F-22 ) Vi l.l '11 . .:5.

r-22 C.\~ ~cK'4)

CURRENT YEAR

(e)

lli .. ---·-----· ···-------

lli ............ .

~ . ,~-~09.8.' ... ( \::0 ~r)52.,)

Aecelernted Depreciation .i\ccumu181C(fl>i:rcrred Income Tuxes·-~-----·· ·- ···- · ·· · · · · ... ~ ······-··-······-·-· ···----· ~

282

283 Liberalized Depreciation

·xc:cum.liiiiii:(fol:fcrrcd Income Taxes- otJicr-··············· ··

Totnl Accumulated Deferred Income Tax

TOTAL EQUITY CAPITAL AND LIABILITIES

F-2(b)

UTILITY NAME: IDS 0:: QI!>IC:: ~ QOD ·:r.:\\tQ....

COMPARATIVE OPERATING STATEMENT

ACCT. NO. (a)

ACCOUNT NAME (b)

REF. PAGE

(c)

PREVIOUS YEAR

(d)

December 31 '

CURRENT YEAR*

(e)

469,530 400

UTILITY OPERATING INCOME Operating Revenues ------------=-------- F-~~-·~ -<d4&:sl0 ....... S ..... &~uQ"9_~-Lcss: Guaranteed Revenue and AFPI F·3tbJ

Net Operating Revenues

40 I Operating Expenses F·3(b) l$ \ 0. \\ ~ ..::l

Net Depreciation Expense

--- .. .=5.'-:H.Y _____ _ .. }.')aO .•t.. . -

Utility Operating Expenses

Net Utility Operating Income

469, 530 Add Back: Guaranteed Revenue and AFI>J F-3(b) · ---413-- ·-income From Utilityi>iililticiiseJ to Others ____________ --··- ---

. ~~-~-~'{-= ~--~Qiif.!I~J~~~) From}>Jiosition of_Uti.i!!~. Pr~crty·-~ ~~~~: =-=~-=: 420 Allowance for Funds Used During Construction

Total Utility Operating Income [Enter here and on Page F·3(c)]

F·3(n)

~ ........ i::t-J '14 .. :?.-.. . ..., ( .t>

~ ___ .. Y l 3}<../. _

• For each account, Column e should agree with Cloumns f,gandh on F-3(b)

~-

COMPARATIVE OPERATING STATEMENT (Cont'd)

WATER SCHEDULE W-3 •

(f)

WASTEWATER SCHEDULE 8-3 *

(g)

OTHER THAN REPORTING

SYSTEMS (h)

~ ... _H t~_'J_Y.._. ~ -··----··- ...... .

$ ___ c,:\) __ S'Q_8Q~ - $ ··----·----

s __ .... --~ D ')_;[__ ~ ___ _ _____ -·- _

• Total of Schedules W-3/ S-3 for nil rotc groups.

F-3(b)

UTILITY NAME: &) C£ ]:? INS: .Tt;;; ODD ;;r:N c_ December 3

COMPARATIVE OPERATING STATEMENT (Cont'd)

ACCT. NO. (R)

ACCOUNT NAME (b)

Total Utility Operating Income [from page F·J(a)]

415

. 4l6 .

419 42f

''42'6'

OTHER INCOME AND DEDUCTIONS Revenues-Merchandising, Jobbing, nnd

Contmct Deductions ·co5is-&E-xpenscsoYMcri:llii.ldisTns ___ ·----- · ·· --- · ··

.. -----='~~E!!!&• an<!_f~ract Wor~--------------- _______ ....... . Interest and Dividend Income -~~-FfO'ilU-tiJflytnconlc ________ .. __________ --- ------- --- · ·---·

-· M.isci:iiiincoils"Nonuiiifiy Ex-penses .. ···-- -- ··

Total Other Income and Deductions

TAXES APPLICABLE TO OTHER INCOME 408.20 Tuxes Other Than Income 4o9~2o -- · "fncomc1;pxcs __________ ----- ---------- ·--- ------------

4io:io -· rr<>vfsioilr<>roCTcrrccHilcon1e ;faxes · · ·- -4i 1:2-o· ·· - · i>iov-isfon-ibr ocr erred li1comc taxes ~ ·a:ctiit 4Ti:io · iilvi:stmcilt"faicrcttiiS-:-Nci ----------- · ----------41i3o · · -iilvcsiin-clltfnx crCdiis-Rcsiorciiio-operaif.li'i'ilcoillc

Total Taxes AJlplicnblc To Other Income

INTEREST EXPENSE _ --~21_ .. __ _Interest Expense ____ ------------------------- _____ _

428 Amortization of Debt Discount & Expense -429·· ... -·AmortlZDtion o(Prcmfiim.(inDcbt _________ -

Total Interest Expense

EXTRAORDINARY ITEMS

REF. PAGE

(c)

PREVIOUS YEAR

(d)

~_.(,a_~--

CURRENT YEAR

(e)

s ---- ~-'l~J _'9._ - -

. . .. . .. ) .. , .. ----- ····- ----------- IIi---------- ...

, ....... 6J_~-----

$

__ F-!J __ ~ ....... --~Q.9_.Q_ __ S _____ i:±_O'J 1.0 .. __ _ F-13

--ji~JJ .. -- ·--···--"--·-··---------- -···--·-- --~·-·····--· ····-·

·433 Extraordinary Income S ____ --------------- $ · · ·434···· ·· · ---EXtfnordinnry Deductions -·-·----- ~-------·---- -- -· -· -... -------· · -· -···-- --- ·· ------ ··- ····· -.... - · -- · · ·· 409.3o··- --Income Taxes. Extrnordiilitry.ilcms--···-----···-··---·--· -· ···- ·- ··-· ·---·--· ·--------------

Total Extraordinary Items s ----------- s ----------------NET INCOME

Explain Extraordinary Income:

F-3(c)

UTILITY NAME: 'E.ps cf: p l!':£:c T1.'5l QOO ;J;Nc__

SCHEDULE OF YEAR END RATE BASE

ACCT. NO. ja)

ACCOUNT NAME (b)

REF. PAGE

(c)

101 Utility Plant In Service F-7 ) Less: Non used and Useful Plant (I)

~ ~~-··108- "1\CciiiliUiDtCdDcPfCciation ----· -·-·· ~ ------ ·-··- -----·-- ------ · ··p_g-·----·-fio ___ - Accumulated Amortization---·-·····-·- ·-···· -·· ·· ···· ···· · ··· ·· - ···-p.g ··-···· ·211·- --Contributions In-Aid of Construction .. ·- --- ·· ·--·- ·· -··-- ··· r-22----·-isf-- -Advances for Construction ___________ . ····-- ·-- ··---·--- ---·--· --r.:-w

WATER UTILITY

(d)

Deccmber31

WASTEWATER UTILITY

(e)

s \l\\~L.

_____ \_')_~_.,_~0. __ .-5_'1~-~-~-L ..

~_j_:~-~~o· §:&:_.

Subtotal s -······-·-·····-··-·--····-··--·· ) ·--~-~~--~~-Q

272 Add: Accumulated Amortization of Contributions in Aid of Construction

Subtotal

Plus or Minus: 114 ___ J.\cquisi~~~-~~jusl_!!l~~ts <~L. II 5 Accumulated Amorti7.ntion of

...... __ t\C9!Jisiti<!!l~~j_~tme!:I~J~L­Working Capital Allowance (3)

· · ·olher {spccit.Y):"·-·--·------ ·-- ·- ··-·- · ··

RATE BASE

NET UTILITY OI,ERATING INCOME

ACHIEVED RATE OF RETURN (Operating Income I Rate Base)

NOTES:

F-22

F-7

(I) Estimate bused on the methodology used in the lust rate proceeding.

$ --- --- ---

(2) Include only those Acquisition Adjustments that have been approved by the Commission.

(3) Calculation consistent with lust rate proceeding. In absence of 11 rate proceeding, Class A utilities will use the Balance Sheet Method und Class B Utilities will usc the One-eighth Operating and Maintenance Expense Method.

F-4

UTILITY NAME: December 31

SCHEDULE OF CURRENT COST OF CAPITAL CONSISTENT WITH THE METHODOLOGY USED IN THE LAST RATE PROCEEDING (1)

CLASS OF CAPITAL DOLLAR

AMOUNT(l) (b) -- ·Cah' ·

Common Equity -·-------- __ ~ ___ <,.!9_~~~--Preferred Stock

= Long Term Debt __ _:_~==·=:~~:_ ~~;j~=:-<fiL __ .f~stomer Deposits -----·----- .. ---·-·- ........... --·--·---·-·---

Tax Credits - Zero Cost ---·---- ---------··--·-Tax Credits- Weighted C~~--------·- ··--·-·----- -----·--··· Deferred Income Taxes

-:·"9ther (!?~P.!!Iln) __ ~::~f~~ -~--~~-7~ umo

PERCENTAGE OF CAPITAL

(c)

c~.5o)

=~~ q_) ~k_.

(I) If the utility's capital structure is not used, explain which capital structure is used.

(2) Should equal amounts on Schedule F-6, Column (g).

ACTUAL COST RATES (3)

(d)

___ Y:.::r. -----

- -------~-~--

• WEIGHTED COST (c x d)

_(_e)

__ (.._~ ~J}.

:~~~61~~

(3) Mid-point of the last authorized Return On Equity or currcntlcverugc formulu if none has been cstublishcd.

:Equity:

t Equity:

IDCrotc

DC rotc:

Must be calculated using the same methodology used in the last rate proceeding using current annual report year end amounts and cost rates.

APPROVED RETURN ON EQUITY

APPROVED AFUDC RATE COMPLETION ONLY REQUIRED IF AFUDC WAS CHARGED DURING YEAR

%

lfnny utility capitnli7.cd any charge in lieu of AFUDC (such as interest only), state the bnsis of the charge, an explanation ns to why AFUDC wns not charged and the percentage eapitalizcd.

F·S

UTILITY NAME: '-1?0 c:f Q!Ne ·;=WJ QQQ>P'VC.

SCHEDULE OF CAPITAL STRUCTURE ADJUSTMENTS CONSISTENT WITH THE METHODOLOGY USED IN THE LASTRA TE PROCEEDING

NON- OTHER(I) OTHER(I) CLASS OF PER BOOK NON-UTILITY JURISDICTIONAL ADJUSTMENTS ADJUSTMENTS CAPITAL CAPITAL BALANCE ADJUSTMENTS ADJUSTMENTS SPECIFIC PRO RATA STRUCTURE

(a) (b) (c) (d) (e) (f) (2) i

Common Equity ~ C\Q~~~s-1 fS ~ ~--- ~ ~ C.\~~~ao-1 Preferred Stock Long Tenn Debt -.b~OS~ L_ ~~0~!)2_' Customer lkiiOsits Tax Credits - Zero Cost Tax Credits- Weighted Cost Deferred Inc. Taxes Other (Explain) .::, ~ ~ ~ o.s- :;]:'[6/0S"

Total ~ filt8: d.S:2. ~ IS IS ~ ~ 61t 8'0)52.._

-

_11) -EXplain below all adjustments made in Columns (e) and (f):

F-6

UTILITY NAME: E~ OfJ?INb :X:N QQ();;::tl\1 <2-.­

UTILITY PLANT ACCOUNTS 101 - 106

ACCT. (a)

DESCRIPTION (b)

Plant Accounts:

WATER (c)

WASTEWATER (d)

OTHER THAN REPORTING

SYSTEMS (e)

101 Utility Plant In Service ____ $------------------------ ~ ... ~~-7~L S ----------...... 102· · ·-Utility Plant Lensed to

Other - foj · -Propcrty-~iCid for Future---- -- ···- ---------- ·· -

Usc t04 UtilityPiiiilt-f>urchnscCI____ · -- ·-- ----- ·· · ·- ··

or Sold •··· ··n;s-· --Construction Work in

Progress 1 o6 completed coilstrucllon-- --

Not Classified

Total Utility Plant

UTILITY PLANT ACQUISITION ADJUSTMENTS ACCOUNTS 114 AND 115

ACCT. (a)

Report each acquisition adjustment nnd related accumulated nmorti:t.ntion separately. For any acquisition adjustments approved by the Commission. include the Order Number.

DESCRIPTION (b)

WATER (c)

WASTEWATER (d)

OTHERTIIAN REPORTING

SYSTEMS (e)

114 Acquisition Adjustment

. -- .. --- --------------------- $ ·----------------·-··· s --- ·----·-········-·· ----- s ---------

December 31

TOTAL (f)

TOTAL (0

Total Plant Acquisition Adjustments ~ ------~--------- iii .. _____ £r.:::_______ __ _ ~ _______ e ____ ..... ~ ___ --~ __ .. __ _

~ --------- ·- ---------- -------·------1 --··-------------· ----------------

----- --·------------

Total Accumulated Amortization ~------·- li ·--------- ~----· ~ ----·---------

Net Acquisition Adjustments

F-7

UTILITY NAME: December)

ACCUMULATED DEPRECIATION (ACCT. 108) AND AMORTIZATION (ACCT. 110)

DESCRIPTION (a)

ACCUMULATED DEPRECIATION Account 108 Balance first of year ) Credit during year:

Accruals charged to:

WATER (b)

_ --· __ _ Account I_ 08.1 <!L _________ ~ ·---------- _. _________ AccoU_!!!_l08.2 {!L ___ -··-·-- --·------ .. _ .

Account 108.3 (2) . ··c>ihC·r ACCOUiiiS.tSPCcfrY·):·---~--- ···---------· -- -----~------.

----------·-··----------·-- ----··· -·-- ·- ..

Snlvage . ·oihCr· Cfc-diiS-fSPcCifyj:·· .. -. .. ····· --- ---··-

Total Credits Debits during year: . );~e>,ok ~~~-~_of pla!ll r..e!~':~~ ....... ___ _

Cost of Removal · oitlcr bC:Ilfis-(srcCTry):- ··· ·

Totnl Debits

Balance end of yenr

ACCUMULATED AMORTIZATION AccountiiO Balance first of y_ear S Credit during year:

Accruals charged to: t

--·-··--- -···-·-···· .. ·-···- -----··-- -----· ···-··) --.. ·- .......

.. . ----- ---~~!..!-~.~:.~-(~) ______ - ...... -- --.-- .. . . Other Accounts (specify):

Total credits Debits during year:

___ Book cost_~lant retir~----------­Other debits (specify):

Total Debits

Balance end ofyenr

s

(I) Account I 08 for Clnss B utilities. (2) Not applicable for Class B utilities. (3) Account 110 for Clnss B utilities.

WASTEWATER (c)

F-8

$

OTHER THAN REPORTING

SYSTEMS (d)

~ -·-··- ------- -·-- .. .... $

$

TOTAL (e)

UTILITY NAME: December 31

REGULATORY COMMISSION EXPENSE AMORTIZATION OF RATE CASE EXPENSE (ACCOUNTS 666 AND 766)

EXPENSE INCURRED

DURING \'EAR (bJ

CHARGED OFF DURING \'EAR

DESCRIPTION OF CASE (DOCKET NO.)

(a)

············ ........................ --· ... ·- ... -··--··--------------iii-------------·

Total

ACCT. (d)

NONUTILITY PROPERTY (ACCOUNT 121)

AMOUNT (e)

~ ----····-··----

Report separately each item of property with a book cost of $25,000 or more included in Account 121. Other Items may be grouped by classes of property.

DESCRIPTION (a)

Tolltl Nonutility Property $

BEGINNING \'EAR

(b)

.. ·:-.:.:·. ~-=--=-:.:~: .. ::=-.·:..:.·

ADDITIONS (c)

~ ............ ---·-·

REDUCTIONS (d)

$ :. · .. ·.c:·.·; ""'' ..•••.•.

SPECIAL DEPOSITS (ACCOUNTS 132 AND 133) Report hereunder nil special deposits carried in Accounts 132 nnd 133.

DESCRIPTION OF SPECIAL DEPOSITS (n)

Sf>ECIAL DEPOSITS (Account 132):

Total Special Deposits

OTHER SPECIAL DEPOSITS (Account 133):

Total Other Special Deposits

F·9

ENDING YEAR BALANCE

(e)

~ .............. _ -----

~ :·.c.: =' ' .. e.=:-.::. ==

\'EAR END BOOK COST

(b)

s .. ___ ........... -----

~ ·-·------·------

UTILITY NAME:

INVESTMENTS AND SPECIAL FUNDS ACCOUNTS 123 - 127

DccemberJI

Reoort hereunder nil investments nnd spceinl funds curried in Accounts 123 throu~h 127.

DESCRIPTION OF SECURITY OR SPECIAL FUND (n)

INVESTMENT IN ASSOCIATED COMPANIES (Account 123):

FACE OR PAR VALUE

(b)

YEAREND BOOK COST

(c)

..... ··---···--···---·-·---·-·--· ~ --·· ····-········-·-····------ ~ .............. .

;---·---~---·- ----·· ------~--· -·----------------- -·---~-----·· -- .. --------- ----------- .. --· ------ --

----··-·-------- .... -·---·---·-··- .... '""- .... ·- ---········- ... ········-----------·- ---------·- ······-· ... ------···· ······-··. ----- ··- . ······-------------------- ·----------

Totnl Investment in Associntcd Companies

UTILITY INVESTMENTS (Account 124):

Total Utility Investment

OTHER INVESTMENTS (Account 125):

····--··---------IIi-·--···-·-····-------- $ ···--·----··· -----·

Totul Other Investment ~ ···-····· -~

SPECIAL FUNDS (Clnss A Utilities: Accounts 126 nnd 127; Clnss B Utilities: Account 127):

---··-···-·-··· ··--· •·· ······--- -···--··-·--·--·--·-··- ----··----·· ··- ------------- ·--·· -- ······- ·--·····---· ~ .. ----·-··· ·······-- ..

------·--···- -- ·····------··-----------------·-···-------------·----·-- -··-····---- ·---------··--·-- ... --------------·-------------------------------------·- ------ ·----···--······--·- -·-

Total Special Funds

F-10

UTILITY NAME:

ACCOUNTS AND NOTES RECEIVABLE- NET ACCOUNTS 141 - 144

Report hereunder all accounts and notes receivable included in Accounts 141, 142, and 144. Amounts included in Amounts included in Accounts 142 and 144 should be listed individually.

DESCRIPTION (R)

CUSTOMER ACCOUNTS RECEIVABLE (Account 141 ):

_!Vater ________________ ----·····--·- -·- --· .... ····- ····--------- ..... ___ ~ ---------~astewa!~!_ _________ --· ____ .... __ .. -· .. ··-·-··- .. ____ ··---- ·--~--') , !"JI}_'] __ Other

Total Customer Accounts Receivable OTHER ACCOUNTS RECEIVABLE (Account 142):

Total Other Accounts Receivable NOTES RECEIVABLE (Account 144 ):

Total Notes Receivable

Total Accounts and Notes Receivable

ACCUMULATED PROVISION FOR UNCOLLECTIIlLE ACCOUNTS (Account 143)

. ---. ----·· ----·-- ~ ·-------------

-·---- .•.. ---· --- ... ·-·-·--·· ~ ---

Balance first of _year ~ Add: Provision for uncollectibles for current year _ . _ .. _ ____ _ _ _ f) __ .0.-~.R_ ______ _

·cOiiCctionofnccounts prcvTolisJy\vriilen-oiT _________________ .. ___ _ ·utilityAccounis ___ ----- ---·- · - -------·----·oillcrs ·----------··· · ·- · - ·

•-----·--w~- •• ••• •4• • ~· 0•4•-· -· 4•• -•·-• •••••-•"- -·-·- ·--·--- ·--··-·--·

Total Additions Deduct accounts written off during year:

Utility Accounts ________ ------------ -----··· -----------------------Others

----------------·--·---·------··-- ------------------·- -·---

Total accounts written off

Balance end of year

TOTAL ACCOUNTS AND NOTES RECEIVABLE • NET

f.JJ

TOTAL jb_l

~ .... OJ ':). '1 '1'1.

fb ·--~-~9? ......... .

UTILITY NAME:

ACCOUNTS RECEIVABLE FROM ASSOCIATED COMPANIES ACCOUNT 145

Report each account receivable from associated comoanies seoarately. DESCRIPTION

(a)

·-····-·-··--·--·-··----------·-----···--·-·'"··-~·-··--·· ...... .

···---------·-------·------.. ----·· ~ ------·-· ---·-·--······· ----. ·- ----•.•.• •••4•• ···-----------. ~--------------------- -·--------······-~---~·-·- ..... ·-·

.. ·-·- - .. -···-···-··-·- ····--·· -------------------------------- --·------------·----~---- .. ----

------ ---------------------·-·· -- ·- -- ··--·-·--·-------------------------------

Total

Total

NOTES RECEIVABLE FROM ASSOCIATED COMPANIES ACCOUNT 146

Report cuch note receivable from associated companies separately. INTEREST

DESCRIPTION RATE (a) (b)

MISCELLANEOUS CURRENT AND ACCRUED ASSETS ACCOUNT174

DESCRIPTION - Provide Itemized listing (n)

$

TOTAL (b)

TOTAL (c)

BALANCE END OF YEAR

_(b)

---·------------- ---------------.-- -----------------------------· -~·-·-~------·-··-·-- -·---·----·--

Total Miscellaneous Current and Accrued Liabilities

F-12

UTILITY NAME: E£?.8 CE P\Ne. ;r:s;:< QOC>:Jl\1 c_ December 31

UNAMORTIZED DEBT DISCOUNT AND EXPENSE AND PREMIUM ON DEBT ACCOUNTS 181 AND 251

Report the net discount and expense or premium separate!) for each security issue. AMOUNT

WRITTEN OFF DESCRIPTION DURING YEAR

(a) (b)

UNAMORTIZED DEBT DISCOUNT AND EXPENSE (Account 181 ):

YEAR END BALANCE

jtl__

-·····--·····---·····-··--·--·--·-·-···-·······--·-··- ..... ····- -···· ........... ··-·--------·-- ~~~--------·----- ~ --·----·-··-·· ..

Total Unamortized Debt Discount and Expense

UNAMORTIZED PREMIUM ON DEBT (Account 25 I):

Total Unamortized Premium on Debt

Total Extraordinary Property Losses

.. - .... . .. .... $ - . .. . ... ······----- . -··. .. ill -····-···· .

EXTRAORDINARY PROPERTY LOSSES ACCOUNT 182

Report each item separately. DESCRIPTION

J.l!l TOTAL

(b)

.. -· - ................. - ----·-· ··----... ------· .•. f) -···--·-···· .. ····- -- ... ·-··

F-13

COMMON STOCK

DESCRIPTION (a)

CAPITAL STOCK ACCOUNTS 201 AND 204*

RATE (b)

TOTAL (c)

_J~I_l! .<!r slo~_ed -~1_1~~~ f>.~~h~c:_ __ ·-·--------·---- ·-···- .. Shores oulhorized -~~~~~i_i~Ai<!~~~-~~-~~iln<fi~_g_:=-=====~- ·:. · ~: ·_

.. \o ·----~s ---·-- ----------­--~----·

.. To_I_I_I!_P._D!.~O.I~~-~.r._~~~J~~cd ----------·- ___ -·· .. _ ... ·-· _ !J._i_vj_~_cnd~-~~~).arc_!l?_~r s_!!_nrc fO.!J.:Car ·------__ -·--·-· ···-· .

.. ---.5~---·--·--·

--~=~~~ ~:-~:.:~ _-_·_-_3 ~ :=~-~~=~=~~-PREFERRED STOCK

OJ.$ __,. ---····~·-··-·-·-······- .. ~-'-'~-~t-~!.ll.~~d __ ~ll_l_~_fl~-~hnr~-----·---···--- ____ ....... _ Shares aulhorized )_F~~~ ~~.:~~~~and ouls!!!nding_~==--==~=~-==·=: · Tolal par value of sloek issued [)ivi~cnds dc:Ci!ir~~-p-e·r.~~~~-i~f.ycn·r·~---~---~·~: ~ ·

• Accounl 204 nol npplienble for Class U ulililics.

BONDS ACCOUNT221

DESCRIPTION OF OBLIGATION (INCLUDING DATE OF ISSUE AND DATE OF MATURITY)

(a)

Tolal

INTEREST ANNUAL FIXED OR

RATE VARIABLE * (b) (c:)

o/. ..... ···-···-o/c -·····- ·-····· ... --··········

__ _:_~o/. ~ ··:_·.~=:.·.-_:··~-~-~ o/. -. -· ... --o/.

·- ... : ___ o/. ~-~-=:.:.~=~~~-~~~ ----· ······-o/t ·-·--·---·------ ----·

• For variable mle obligalions, provide lhe basis for lhe role. (i.e .. prime+ 2%, elc.)

F-15

PRINCIPAL AMOUNT PER

BALANCE SHEET (d)

~ --·--------··· -·---

UTILITY NAME: ~ <::!£ ~INe.. ~ ooD :::rJ\l ~

ADVANCES FROM ASSOCIATED COMPANIES ACCOUNT 223

Report ench ndvnnce sep_nrntely.

DESCRIPTION (a)

TOTAL (b)

-----------------·-- IIi·--------------····-·--------·-·- ----- --·-----··· ·····--·-·-·----- -· ~---·- ....... ·- ... ··-----·------------------··-··· •... ---------·-···--····· ·--·······---·····-·----····-··--·-··•·"" ·-· .. ···········---···----------------·--- ----·-······--------··-·

---·-·-··-·-----------·-··· -·-·· --·· -------------------·-·--•·" ..... ---- .. - -· -·----····------·-----·-·-----------~---

---- ----·--·--··· ...... ·--------·--·-······----· ·-· ......... ·-·-------~---------- -·-- .... ··----·- _____ .. __ -···-··--

Totnl

OTHER LONG-TERM DEBT ACCOUNT224

DESCRIPTION OF OBLIGATION (INCLUDING DATE OF ISSUE AND DATE OF MATURITY)

(a)

···-·--·-----------···- ~-C01 .. oi}L. UTIU 1)'­==~~~~===-::-.:~:~ .t\cr~ .. :=i;&S_ -~c:. . :.- :.::: -~~-::~=~·:·

__________ .. _ -·---------------·--·-------.. ····· .............. ---·

Totnl

INTEREST PRINCIPAL ANNUAL FIXED OR AMOUNT PER

RATE VARIABLE* BALANCE SHEET . (b) (c) (d)

~~o/t ____ F_~~.:d ...... s ~'!Q~2...._, ___ _ ----~ _________ .. --· __ .. __ ···- .......... ------······ ---· - .

e . -~ ___ .EL~e.QL___ c:))(;)o,_o_a_Q ___ _ ~

=~-: =.:.o/t ~.::=-~:F.i~:ii ~r : . ~ : ~1:~Y.. ::s3:a:·--·· o/t

=-&.... __ o/t ~--~~::&~_: __ -·: ~-~sib·i::_·-~ -__ : --·-----~ ---·-·------···-···-- ·······---·····--- ..... .

?> ~ ______ B .. ~:e.d._____ _ _____ l~-~-'L ...... . --·---o~ -·----·--·--·-··---.. ···---- ------·-···----······ ----~ __________ .. ___ ----------------

o/t

=----~ =-~=-=--==-=~= ~==:~=~~==--=~~ o/c --- -------·-·-o/t

---~ =~:·~==~~:=~~=

• For vnrinble rnte obligations, provide the bnsis for the rnte. (i.e .. prime+ 2%, etc.)

F·l7

UTILITY NAME: E:f:S? C:f. J.>\Ne ;xB PtJO 4NfZ...

NOTES PAYABLE ACCOUNTS 232 AND 234

DESCRIPTION OF OBLIGATION (INCLUDING DATE OF ISSUE AND DATE OF MATURITY)

(a)

NOTES PAYABLE (Account 232):

---------------·-----------------· -------- .. ---------------------- -----------·-

Total Account 232

NOTES PAY ABLE TO ASSOC. COMPANIES (Account 234):

INTEREST ANNUAL FIXED OR

RATE VARIABLE * (b) lc:)

o/c ----- .. ·---o/c .. - -· . ---- .... - ... ---o/c

..... ---- --·-· o/c . ·-· - ~. ·- ·- .

. .. o/c .. . . •·······-· -·· o/c ...

Total Account 234

• For variable rntc obligations, provide the basis for the rate. (i.e .. prime+ 2%, etc.)

ACCOUNTS PAY ABLE TO ASSOCIATED COMPANIES ACCOUNT 233

Report eaeh account payable separately. DESCRIPTION

(R)

$

Dccembcr31

PRINCIPAL AMOUNT PER

BALANCE SHEET (d)

.... -e-

~ ...

TOTAL (b)

---------------····· ---------·------------· --------------------------------------------------------------------- ~ ----·-- . -- ·-----~--- ····---

-------······--------····-·-------------·-----------------···-·-··-·--·------ ·····--···-·-·· -··· ... -·······--

--·--········-----------·····--------------·----·--------------------- ··--· ----·-- -· -··--· --------·--·--·-----·---·----·-----------------------··--- ----··· .. ·-··---·······-·

---------------------·----···-------·-·-···-----·------··----·-··----·-· -·--···-··-··-··- --·. -·--

Total

F-18

UTILITY NAME: B?s cy;: DINe ;p:;illQ,Q ::cNQ.....

ACCRUED INTEREST AND EXPENSE ACCOUNTS 237 AND 427

INTEREST ACCRUED BALANCE DURING YEAR

DESCRIPTION BEGINNING ACCT. OF DEBIT OF YEAR DEBIT AMOUNT

(a) (b) (c) (d) ACCOUNT NO. 237.1 -Accrued Interest on Long Term Debt

4....'\r"l Is l..~~~ l.rnul}( ~ ~L.6~~ _ .... ~ lL.<'i'\D

~:S ·\..OJ) n Aol)OJ)<?_ <- ~Q ~691). --

Total Account 237 .I ~ r> ~C~}D

ACCOUNT NO. 237.2- Accrued Interest on Other Liabilities Customer Deposits IS---------- 427 Is

--

Total Account 237.2 fS Is - -Total Account 237 (I) ~ rs \,.\() ~ 10

INTEREST EXPENSED: Total accrual Account 237 237 IS Less Capitalized Interest Portion of AFUDC:

Net Interest E.xpensed to Account No. 427 (2) ~ ~(') ~}0

F-19

December)

INTEREST PAID DURING BALANCE END

YEAR OF YEAR (e) (f)

rs } (p~}3 ~ 1\.-,0CO i

E:(.,5!J i

~ l;:iDQ}D ~

[) ~ -- ------- -

~ r>

~ ~~!)}Q Is

(I) Must agree to F-2 (a), Beginning and Ending Balance of Accrued Interest.

(2) Must agree to F-3 (c), Current Year Interest Expense

UTILITY NAME: B~ c::f t?\NL, 3:ifSL <X'C :::r:Nc__

MISCELLANEOUS CURRENT AND ACCRUED LIABILITIES ACCOUNT241

Total Miscellaneous Current and Accrued Liabilities

NAME OF PAYOR* (a)

Total

DESCRIPTION -Provide itemized listing (a)

~~-----·--

ADVANCES FOR CONSTRUCTION ACCOUNT252

BALANCE BEGINNING ACCT.

OF YEAR DEBIT (b) (c)

:s -------

-----~ ---

s -

• Report advances separately by reporting group, designating water or wastewater in column (a).

F-20

---

DEBITS

AMOUNT (d)

)

-------

~ - -

~-

)

)

I YEAR OF REPORTd December 3 m1

BALANCE END OF YEAR

(bl

s '

-

~-----

N.~G::

BALANCE END CREDITS OF YEAR

(e) (f)

)

-I

~ NlA-'

UTILITY NAME: 'EXJs C!)C D11~e ::-IJ<'i(\00 ;o..1c

OTHER DEFERRED CREDITS ACCOUNT253

DESCRIPTION· Provide itemized listing (a)

REGULATORY LIABILITIES (Class A Utilities: Account253.1 ):

AMOUNT WRITTEN OFF DURING YEAR

(b)

YEAR END BALANCE ~l

•.... ··-· --·- ... ···--····---·· ---····------------------·····-···-·- -·--·--· --·-·--··------- ~ --------------- f) ---------------------·

... ~~ . -·.-- --- .. -- -·····------------·----·-- --- -.---·· -·-----~- " ·-· -- .. ····•· ····- --···· ------------ ----------- ---·-··

Total Regulatory Liabilities

OTHER DEFERRED LIABILITIES (Class A Utilities: Account 253.2):

.. ) ... .. .......... --- ---- •.. f) ............... --- ...... .

Total Other Deferred Liabilities

TOTAL OTHER DEFERRED CREDITS

F-21

UTILITY NAME:

DESCRIPTION (R)

Balance first of year

Add credits during yenr:

CONTRIBUTIONS IN AID OF CONSTRUCTION

ACCOUNT271

W&WWOTHER WATER WASTEWATER THAN SYSTEM

(W-7) (S-7) REPORTING (b) (c) (d)

~ ~ ... 1~.~~.\.~- ~ ------- ·-·-- -- ----~-----------

s iii ,,. --~~~~ ...... ~ .... " ...... ···-----------------·-----·---·· --

Less debit charged during the year ~ --................. _______ ~ ~ ... ···- --·--

Total Contribution In Aid of Construction

:li ==--="'""'·::-.:.· ""'"''' '"' ~- J =?" .:3~~-t_., ~- : ... :·.·:~··:·: ..:.-.-:::=:.:·:

TOTAL (e)

s .. J.':Lli~ .. ~---··

~ ___ E\ .. t~----·

~ --·-· ---- -·-- . ·-·

:li =)-~ ~0-9-~ .. .

ACCUMULATED AMORTIZATION OF CONTRIBUTIONS IN AID OF CONSTRUCTION

ACCOUNT272

W&WWOTHER DESCRIPTION WATER WASTEWATER TIIAN SYSTEM

(n) (W-8(n)) (S-8(n)) REPORTING TOTAL (b) (c) (d) (e)

Bnlnnce first of year ~ -----··---------- .. $ .. t<>.~~f~ ~ ...... .... ----·--·- --- ~ --~~--t~_B't

Debits during the yenr: ~ .............................. s ........ ~r. ...... ~ .... .. . .. . ···-·-····- ~-- ~g ----- ...

Credits during the year ~ ·--------- .... ---·· ... :li .. --- . . - ~ "

~ . ·-·-· '-· --- ... -- -------· -- . - .. ...

Total Accumulated Amortization . of Contributions In Aid of Construction ~ =---=:.:.=·=-::=-"-"'--=: ~ :=:=J§=-_l28.~ ~ ''"';:.;.c-c""'"''c~·=--=·==-...=.o ~ =1-~_8' J~&-

F-22

UTILITY NAME: December 31

RECONCILIATION OF REPORTED NET INCOME WITH TAXABLE INCOME FOR FEDERAL INCOME TAXES (UTILITY OPERATIONS)

I The reconciliation should include the same detail as furnished on Schedule M·l of the fedeml tax return for the year. The reconciliation shall be submitted even though there is no taxable income for the year. Descriptions should clearly indi~ate the nature of each reconciling amount and show the computations of all tax accruals.

21fthe utility is a member of a group which files a consolidated fedeml tax return, reconcile reported net income with taxable net income as if a separate return were to be filed, indicating intercompany amounts to be eliminated in such consolidated return. State names of group members, tax assigned to each group member, and basis of allocation, assignments or sharing of the consolidated tax among the group members.

Net income for the year

Reconciling items for the year:

DESCRIPTION (a)

Taxable income not reported on books:

.. C!.Dnoe.cnQ,J. ft~-- .. --- ----· -

Deductions recorded on books not deducted for return:

REF. NO. (b)

AMOUNT (c)

D~ci.CLI~- .. --------------·---. I\\ a - -- -··~·· . . . ·-· ... l ......... .

·· ·--- -~~--~-~~-r ~·.cc;-.i.s _a·E~-~ii~aL,:~--- ·· .. ------·-· .1~.e.rrr. ·-------····· -----·-·-· ... -- ----·-·--·

Income recorded on books not included in return:

- .. ····--· ··-----~~-~----~-1="------

Deduction on return not charged against book income:

Federal tnx net income

Computation oftn.x:

F-23

WASTEWATER

OPERATION

SECTION

UTILITY NAME:

WASTEWATER LISTING OF SYSTEM GROUPS

List below the name of each reporting system and its certificate number. Those systems which have been consolidated under the same tariff should be assigned a group number. Each individual system which has not been consolidated should be assigned its own group number. The wastewater financial schedules (S-2 through S-1 0) should be filed for the group in total. The wastewater engineering schedules (S-11 and S-12) must be filed for each system in the group. All of the following wastewater pages (S-2 through S-12) should be completed for each group and arranged by group number.

SYSTEM NAME I COUNTY CERTIFICATE

NUMBER GROUP

NUMBER

______ -~"'~rnen~ ~-CJ)Q.J. _________ - ------· ----- -~-~-'- I --- -s~~ . <::>.C.. pINe- ~"LO,Q-~_ _;D\Q_ __ _

S-1

-------------

UTILITY NAME: December 31.

SYSTEM NAME I COUNTY :

SCHEDULE OF YEAR END WASTEWATER RATE BASE

ACCT. REFERENCE WASTEWATER NO. (a)

272

ACCOUNT NAME (b)

Add:

Subtotal

Accumulated Amortizntion of Contributions in Aid of Construction

Subtotal

Plus or Minus: Acquisition Adjustments (2)

. 1\ccumuhiti:CI Ar1i(ii1r7.ntion ofAcquisfiTon Adflistincnts (2) Workiris-·c,irlint Aiiowiincc(3Y"- ------ -· ·· -

_gill_~.:-(*il~~~r>'·>-::· --: -:~ ~:·=--==~- ~~-~-~-~-~~.-.-: _. ..

WASTEWATER RATB BASB

WASTEWATER OPERATING INCOME

PAGE UTILITY (c:) (d)

S-8(n)

F-7 . r-:7··-

ACHIEVED RATE OF RETURN (Wastewater Operating Income I Wastewater Rate Base)

NOTES: (I) Estimate based on the methodology used in the last rate proceeding.

(2) Include only those Acquisition Adjustments that have been approved by the Commission.

(3) Calculation consistent with last rate proceeding. In absence of a rate proceeding, Class A utilities will usc the Balance Sheet Method and Class B Utilities will usc the One-eighth Operating and Maintenance Expense Method.

S-2 GROUP

UTILITY NAME:

SYSTEM NAME I COUNT\' :

ACCT. NO. (a)

WASTEWATER OPERATING STATEMENT

ACCOUNT NAME (b)

REFERENCE PAGE

(c) UTI .ITY OPERATING INCOME

December 31

WASTEWATER UTILITY

(d)

----·· 400 ···- ___ Qe.~!!'.!!~ Revenues __________________ _ 530 Less: Guaranteed Revenue (and AFPI) ·-·····-··-----·- -·----- ~:~;}------- ~ _d_~~~i~l8-

Net Operating Revenues

401 Opemtin~ Expenses S·IO(a)

403 Depreciation Expense - ·L.css:-Ainorif?:atfon -c;fciA:c·

S-6(a) -·- ------·-·····-- -· ·---- -----s~Scnf _______ _

Net Depreciation Expense 406 .. _ ... Amorli7:!1lion of l!_~!!~>'-~,_l_nl_!~-~~-qu.j~~i_()_'! ~dj!!_strn~lll ..

·· 4o7 · Amortization Expense (Other thnn CIA C) F-7 .......... --,~~s--

Tn.xes Other Than Income 408.10 . Utility Regulatory Assessment Fcc -· ~~~~.cc:··~ ~-:t>~i?~-~iJ:~~'?~:~ _ ·: _--··- · - ·· ·--408.12 J>ayroll Taxes

· 4os.i3- ···oiticr-;fiixi:SrutCi i.iccilscs

408 Total Taxes Other Than Income

Utility Opemting Expenses

Utility Opcmting Income

Add Back:

- -·- J 1. 5_0 \ .

--~0~<..:. ci>O~

oo8o~ -~---·· ... ....... .. . ...

530 _ Guamntecd Revenue J!!nd AfPIL_ _____________ -------- ---~_9j,__,a)~-- ~ -------------- ....... . ·:~-=-]_If~.= ·- lnc~_!!l-~-From Utili!)' Plant ~~ased to Others _ ------------ ---------------~-!~----- _ Gains (losses) From DiSP.()Sition of Utility l)roP-ert~----------- ---···----------- 420 ·--··· ~!lownncc for Funds Used D_uri!!S. Construction ·-----•--------

Total Utility Opcmting Income

S-3 GROUJ>

-~------- -----------------------

'

UTILITY NAME: \8:)S 0~ I

SYSTEl\INAl\fE/COUl\'TI': Dl(\ie :J::&iOOQ:JJ\1;1\ ~ I YEARO.FRE~

December31

WASTEWATER UTILITY PLANT ACCOUNTS ACCT. PREVIOUS

NO. ACCOUNT NAl\IE YEAR ADDITIONS RETIREMENTS (a) (b) (c) {d) (e) 351 Oraanizalion -~ ~ ~ 352 Franchises 353 Land and Land Rights 354 Structures and Improvements 355 Power Generation Equipment -360 Collection Sewers - Force ~(Q~ 361 Collection Sewers - Gravity l~lcc.M 362 Special Collecting Structures 363 Services to Customers 'f5r.lQ --364 Flow Measuring Devices 365 Flow Measuring Installations 366 Reuse Services 367 Reuse Meters and Meter Installations 370 Receiving Wells '~:3<:::£-371 Pumping EQuipment }C) DOt5.) \cliD4 /552--374 Reuse Disuibution Reservoirs 375 Reuse Transmission and

Distribution S~stem 380, Treatment and Disposal Equipment 381 Plant Sewers 382 Outfall Sewer Lines 389 Other Plant Miscellaneous Equipment 556~5~ 390 Office Furniture and Equiement Cj-~32.. 391 Transportation EQuipment 392 Stores EQuipment 393 Tools, Shop and Garage Equipment 394 LaboratorY EQuipment

---~----

395 Power Operated Equipment -396 Communication Equipment 397 Miscellaneous Equipment ------ --------398 Other Tangible Plant

Total Wastewater Plant 15 cnes~ ~ ~~~C)y - ~ /5.5:2._ ---- -- - --- -- - --

NOTE: Any adjustments made to reclassifY property liom one account to another must be footnoted.

S-4(a) GROUP

CURRENT YEAR

m IS

4Co3~~ ldll-0~

~~~0

I~(.....~C{... ilc:J.~

s-so~s~, 993::>...

I

!

~ ~5~!19!)

UTILITY NAME: 'I=D~

SYSTEM NAME I COUNTY: ~u,=::-'1&9~;-rNc,[Le£ . , WASTEWATER UTILITY PLANT MATRIX

ACCT. NO.

ACCOUNT NAME

Total Wastewater Plant

ll\TANGIBLE PLAl\'T

COLLECTION PLAl\T

i~t&\ I 9Qt5

SYSTEM PUMPING

PLAl\T

. - . - -· . ~

·- -- --~--­- ---- - -~--

NOTE: Any adjustments made to reclassifY property fiom one account to another must be footnoted.

S-4(b) GROUP

TREATMEl\T AND

DISPOSAL

------ ~

RECLAIMED \V ASTEW ATER TREATMENT

PLANT

RECLAIMED WASTEWATER DISTRIBUTION

PLANT

IYEAROFRE~ December3~

GENERAL PLANT

~"o<...

UTILITY NAME:

SYSTEM NAME I COUNTY : I :ISQOQ:WQ../ ' f=E I

BASIS FOR WASTEWATER DEPRECIATION CHARGES

ACCT. ACCOUNT NAME NO. (a) (b)

____ }~!. ____ ___ Structures and Improvements --~~~---·---- __ Power Generatio'!_ Eg~ment

360 Collection Sewers - Force :-=:-·-·-36_[ ~~~~-- :.=~ollcction Sewers- Gravity· -----___ 362 ··--·· .~P-ecial Collectina.-"S-'-tru_c;..;..tu'-rc-"s ____ _

363 ·Services to Customers -· 364 -·- · ····Flow Mcasuring::D;;:.:co:.vi',_cc_s ______ _ ··-·--- ----· . --· -.-- . --·----~~~--. __ .. f.Low Mcnsu!~.!!gJ~~st~n:.:.l:c;::ln;..:;ti.;con;.;.::s'-----·--

366 Reuse Services -----}67" .. --- ·- i~eusc Meters and Meter lnstoiiations ___ _

----~<f.-. ~~- ·- )t~~~~!!!.lL~clls -·=-===-=-~-~~= _____ }71 .... . f.um_P-ing_gg.::;ui~pm:.:;·~cnc.:.:t_,,----·-·--

375 Reuse Transmission and _____ ________ _ -~l~!~ibution_Sxstcm __ . _ .. .~..Q. .. ...... T~~!_ll_!_cnt and Disposal Eg~m~nt. ___ _

381 Plnnt Sewers ---·-· 382 ·· ·-· · oiiiraTrsc-wc.:DnCs·- ··-----···-----·----·-· · 389 · ·- - .. ·a.~~~-~ _Plant Mi~£ellnncous Eg_~!P..~~~L.~ ..... T90 ··· Office Fum'turc nd E · 1 ·············· ... ___ }_' ___ • _Jl~..!J!mC.I) _________ _

...... ~~-~ ....... }:r.l!!lsP-ortnti_~~mcnt ·-·-·-·-----.. _ _192 ____ ... _ St!>rcs Eg..:..;uiLpm~en-'-:t-:----::--.------ 39!_____ __!ools, Shop and Garage Equipment ___ _ --· 39~------ --~nbo!_lltory E_guipmcnt -------·---· ------ 39L_. .. - x~~cr Operated Equipment -----·--· 396 ___ ·--~-ommunication Eg~pment -·-----. ___ }.2'!... ..J~!scellnneous Equipment ____ _

398 Other TnnRible Plant

Wastewater Plant Composite Depreciation Rate •

AVERAGE SERVICE LIFE

IN YEARS (c)

--·-· .Qt~ ·-------_____ \_j_ __

-.. .. -a)Q _________ _ ............. k __ _

• If depreciation rates prescribed by this Commission nrc on n total composite basis, entries should be made on this line only.

s-s GROUP

AVERAGE NET SALVAGE IN

PERCENT (d)

December 31 ·

DEPRECIATION RATE APPLIED

IN PERCENT (100°/o- D) I C

(e)

·-·- ---~~.') _____ __ -.. -~.:-::r ___ _ -____ ..J.~S:. ____ , __

4-.~-- ... ---- ...::5 .• ~ ·-·-··· ..

e-~o. I <...-~D,. -

UTILITY NAME: ~p.s c;>F J

SYSTEM NAME/ COUNTY: . ~ ;::u&rupSif.J ~~ L.E.E_

ANALYSIS OF ENTRIES IN WASTEl ATER ACCUMULATED DEPRECIATION

A CCI". NO. ACCOUNT NAME

(a) (b)

354 Structures and Improvements 355 Power Generation Equipment 360 Collection Sewers - Fon:e 361 Collection Sewers - Gravity 362 Special Collecting Structures 363 Services to Customers 364 Flow Measuring Devices 365 Flow Measuring Installations 366 Reuse Services 367 Reuse Meters and Meter Installations 370 Receiving Wells 371 Pumping Equi2ment 375 Reuse Transmission and

Distribution System 380 Treatment and Disposal Equipment 381 Plant Sewers 382 Outfall Sewer Lines 389 Other Plant Miscellaneous Equipmen 390 Office Furniture and Equipment 391 Transportation Equipment 392 Stores Equipment 393 Tools, Sh()p~and Garage Equipment 394 Laboratory Equipment 395 Power Operated Equipment 396 Communication Equipment 397 Miscellaneous Equipment 398 Other TanJtible Plant

Total Depreciable Wastewater Plant in Service ------

• Spec:ify nature of transaction. Use ( ) to denote reversal entries.

BALANCE AT BEGINNING

OF YEAR (c)

~

4~~~ lC}359i

I :st::>O

-~}1..:,15 -\5'~

~~bt~R: 35~<..

IS 5 ;2)()f) 4 q

S-6(a) GROUP

~

l>

OTHER ACCRUALS CREDITS*

(d) (e)

~ ~

--~Q_I)__ -- -.30~0

-~-

-~------

---------~~ ----------

--HS:I

D) '1 '15 z.. -

------

4 l'Jl.!_L s )

TOTAL CREDITS (d+e)

(f)

~IC!) ~C)~t\

d>O!b

~~~{.... I lSI

C>::J5S~ -

tj11)4? -

UTILITYNAME: l;;ff')) PINe :::J:f9,CU)Q-~ G

SYSTEM NAME I COUNTY: I e:-€:-

ANALYSIS OF ENTRIES IN WASTEWATER ACCUMULATED DEPRECIATION

ACCT. NO. ACCOUNT NAME

(a) (b) 354 Suuctures and Improvements ~ 355 Power Generation Equipment 360 Collection Sewers - Force 361 Coll~ion Sewers- Gravity 362 Special Collecting Suuctures 363 Services to Customers 364 Flow Measuring Devices 365 Flow Measuring Installations 366 Reuse Services 367 Reuse Meters and Meter Installations 370 Receiving Wells 371 Pumping Equipment 375 Reuse Transmission and

Distribution System 380 Treatment and Disposal Equipment 381 Plant Sewers 382 Outfall Sewer Lines 389 Other Plant Miscellaneous Equipmen 390 Office Furniture and Equipment 391 Transportation Equipment 392 Stores Equipment 393 Tools. Shop and G~e ~uipment 394 Laboratory. Equipment 395 Power Operated Equipment 396 Communication Equiement 397 Miscellaneous Equipment 398 Other Tangible Plant

Total Depreciable Wastewater Plant in Service ~

--··------~-·-----·-- -- -- -- ·-

• SpecifY nature of transaction. Usc ( ) to denote reversal entries.

PLANT RETIRED

(g)

~

~

SALVAGE AND INSURANCE

(h)

S-6(b) GROUP

~

IS

COST OF REMOVAL TOTAL

AND OTHER CHARGES CHARGES (g-h+i)

(i) (j)

~

!I

- --··-·-

BALANCE AT END OF YEAR

(c+f-j) (k)

IIi

~ ~42>) 1l~~o) -

::J I~!_

I '1 8 ~~~ I

~~~b '

..3U'lRo :1 ~:~ 2

s 61)~'-t~ l

UTILITY NAME: EOS et 7\?INe~CtOQ])\K ....

SYSTEM NAME I COUNTY : Le-e._

CONTRIBUTIONS IN AID OF CONSTRUCTION ACCOUNT271

DESCRIPTION REFERENCE iaJ _(b)_

Balance first of year

Add credits during year: Contributions received from Capacity,

_______ 1-:fain ~~tension a'!~_Cu~)om_e.!:_~nnection Char~~-···-- ________________ ---- --~:~{~L _____ -Contributions received from Developer or

·- __________ -~o_ntr~~t~r.J\.sr.eeme!lt_~ in ~~s_l! o~ P.r.<?P~r:tt. __ .. ____ .. ... . -· . --- ·-- S·~(~)

Total Credits

Less debits charged during the year (All debits charged . _ .11!-!~!ng_~~~ >.:<:!!r.f!lU~_t be_ ex plaine~ ~e_l()\V)_ - ····- ....... ·- .. . ~-- . -----·- --· . ... ..

Total Contributions In Aid of Construction

Explain nil debits charged to Account 271 during the year below:

---· ·-------------··-«·--------------------------- ·----

S-7 GROUP

~

- ~.

~-

~

~

-- ----------- ----------------

December 3

WASTEWATER (e)

.,'4'--t'\l~ ---

- -· '8' \ ~3

.....

)?"I ~~ ....

l:5~0~\

UTILITY NAME: December 31,

SYSTEM NAME I COUNTY :

WASTEWATER CIAC SCHEDULE "A" ADDITIONS TO CONTRIBUTIONS IN AID OF CONSTRUCTION RECEIVED FROM CAPACITY,

MAIN EXTENSION AND CUSTOMER CONNEC110N CHARGES RECEIVED DURING THE YEAR NUMBER OF CHARGE PER

DESCRIPTION OF CHARGE CONNECTIONS CONNECTION AMOUNT

Totnl Credits

J!t) (I>) jc) (d)

~ - -· - ---··----

ACCUMULATED AMORTIZATION OF WASTEWATER CONTRIBUTIONS IN AID OF CONSTRUCTION

DESCRIPTION (n)

__ !c!n~_nnc~-~~~~~~y_c:_n~--- __ ········--·- ··- .... ·-·· ___ .

Debits during the yenr: __ _ j\cc~~!!_~~J!g~~~~ Acco~E_t 2~ .... _ _ .. . . . . . .. . .

Other debits (specify):

WASTEWATER (b)

.. ~ -- ... Q~ { ___ . __ _

Totnl debits ~ ·-----~~_&:_ __

Credits during the yenr (specify) :

-----·-------------------·--- ~ _______ · -------------·-----------·------·-···· ... -------·- ----·----

Totnl credits S ------------

Bnlnnce end of year ~ =-'-=-~~-1');5"2....

S-8(n) GROUP

~ ----------

UTILITY NAME:

SYSTEM NAME I COUNTY :

WASTEWATER CIAC SCHEDULE "B" ADDITIONS TO CONTRIBUTIONS IN AID OF CONSTRUCTION

RECEIVED FROM ALL DEVELOPERS OR CONTRACTORS AGREEMENTS WHICH CASI-I OR PROPERTY WAS RECEIVED DURING THE YEAR

DESCRIPTION (a)

INDICATE CASH OR

PROPERTY (b)

December 31 ·

AMOUNT (c)

~ ·------ --.. ··--·· --·---

---------------- ------------- ------ ·-·-·- -----

Total Credits

S-8(b) GROUP

-~--~------~

s----~----··-

UTILITY NAME: Dccember31

SYSTEM NAME I COUNTY :

WASTEWATER OPERATING REVENUE

ACCT. NO.

(n)

521

DESCRIPTION

{_b)

WASTEWATER SALES

Total Flat Rate Revenues

Measured Revenues: 522.1 Residential Revenues

·522.2 c<>ili.incrdili iievcni.I~.S · · ··· · -sf2:3 · · · ·· iilai.iSiriaf"iicvcil\ics · ···-- ·-.522.4 · · · · i~evcnlics ·r.roi11i>ubiic. i\uihorities · - · 522:5 ·-· Mliiifr>Tc-f.nmHy o\vciTing R·cv-c-nues

522 Total Measured Revenues

523 Revenues From Public Authorities -·--52r-· ·- --·RcvcnuesFrom Other Systems·-····-·-····-··- . -. siS" ... - ... iiltc.rdepnrtmCriiili"Rcvciiues····. . .... ---

Total Wastewater Sales

OTJIER WASTEWATER REVENUES

BEGINNING YEAR NO.

CUSTOMERS* (c)

YEAREND NUMBER OF

CUSTOMERS* (d)

AMOUNTS

.. ·------·-··-----. ·-· -·--·· ) - . . .. . - . . -- ..

.. 4~-:5" . •. . \_ .

.... )

·-- .. ~ ... :::.:. -:: .. :_:...~-·-·:.-.::::..:.·.:::::::..

·--~-~~~~--··· ~-

---~~~----·· ___ 9_uara~teed Rev~~~~~-----·· .. -····------------------·-·······--·-·····--------···--·-)--~~~-~-------531 Sale of Sludge --·- 512_____ -rorrcilcdi5fseoliilts _____ ···- · ·· · · · ·- ·· · ---- -- ·--·----·· --·--·--· ··· --·· ·· ·-·---- · ··· ··· ·· · ·· ··· ··--- ·· · ·· · · · · · ·· · · · · ·· · ·

=134-== = _ _!tents From Wastewater Pro@~·.::~~:===~~~--------------=~----~-==:~~~:~-~~= ~~=~----~~:--~~-~:-~= ----~35 ___ •. Jnter~:partmental Rents --------·-· -·--··---------·-----······-·--·-······-··--- --··-·········-·----· -·······

536 Other Wastewater Revenues (Including Allowance for Funds Prudently Invested or AFPI)

Total Other Wastewater Revenues

• Customer is defined by Rule 25-30.21 0( I), Florida Administrative Code.

S·9(a) GROUP

UTILITY NAME:

SYSTEM NAME I COUNTY : I

WASTEWATER OPERATING REVENUE

ACCT. NO.

(a)

DESCRIPTION

(b)

RECLAIMED WATER SALES

Flat Rotc Reuse Revenues: 540.1 Residential Reuse Revenues ---- s4o:2- -- - conimcrC:iiliRcusclfeVCn\iCs-- ---- · ---

----540.3 · ·- 'lildusirinl Reuse Revenues --------. 54o:4 · · ·itcusc Revenues From ---------- -- ---

Public Authorities 540.5 Other Revenues

540

541.1 541.2 54-J:i 541:4

541

Total Flat Rate Reuse Revenues

Measured Reuse Revenues: Residential Reuse Revenues Cmnnici-diii" RCiiscl~evenu_cs_ · -

· indusiriiii"lfeliSci~C:venucs ·- --,tciisc--R"cvi.:illics-f.rom ______ _ Public Authorities

Total Measured Reuse Revenues

544 Reuse Revenues From Other Systems

Total Reclaimed Water Soles

Total Wastewater Operating Revenues

BEGINNING YEAR NO.

CUSTOMERS• (c)

• Customer is defined by Rule 25-30.210( I), Florida Administrative Code.

S-9(b) GROUP

YEAREND NUMBER OF

CUSTOMERS,. (d)

AMOUNTS

(e)

) ------ .. -- ·-- ------- --

rtl~~~~

$--

~ ------------- .. ----·-- --

~-- l.l __ l~--------.~··· ~.:.- )~ ~ .. ~:..~ .. --

---..,.--------- -- ------~------ ----------------------- ---------~---

UTILITY NAME: ® at R:t: :nao.oa ~ SYSTE~INAAIE/COUNTY: __________ ~~~~--·-------------------

WASTEWATER UTILITY EXPENSE ACCOUNT MATRIX

ACCf. NO. ACCOUNT NAME

Total Wastewater Utility Expenses

CURRENT YEAR

•JeLD 5\ \C)f

\3<.:.61"

0)'-aOO

40Cf5 \i \?)6~

.;) CJ '7.

La8'L. 5~~

COLLECfiON I COLLECfiON LXPENSES- LXPENSE>

OPERATIONS l\IAII\'TENANCE

4DCio

\ ~loro YO C)~

•o-A-

PUMPING EXPENSES­

OPER.\TIONS

PUMPING EXPENSES­

l\IAII\'TENANCE

TREATMENT & DISPOSAL EXPENSES-

OPERATIONS

.. '5'" 11 o?

c:;)\C)Y)

5~10

l Y. EARO.-FREP.O RTJ­_Rc:cember31Q.bl

TREA Tl\IENT &DISPOSAL EXPENSES-

MAII\'TENANCE

UTILITY NAME: C\?3 Cf Q n·M: :rm oo 0 :::t.N (_ SYSTEl\1 NAME/COUNTY : _____ Y:_:E. __________ _

WASTEWATER UTILITY EXPENSE ACCOUNT MATRIX

ACCT. I I CUSTOMER

I NO. ACCOUNT NAME ACCOUNTS EXPENSE

Total Wastewater Utility Expenses {olff)t

ADMIN.&

I GENERAL EXPENSES

9<o60

\I 3;:52.

Ol~/

(o~~ ~~

~~- . ~Ol.\loZ-

S-IO(b) GROUP

.9 .10 RECLAIMED RECLAIMED

WATER WATER TREATMENT TREA Tl\IENT EXPENSES- EXPENSES-

OPERATIONS MAINTENANCE

December 3b""V'!'\.~e:r

.II .12 RECLAIMED RECLAIMED

WATER WATER DISTRIBUTION DISTRIBUTION

E.VENSES- EXPENSES-OPERATIONS MAINTENANCE

UTILITY NAME:

SYSTEM NAME I COUNTY :

E.H;> 0\C PINe:WCflOi"P\1 c._

Lee_

CALCULATION OF THE WASTEWATER SYSTEM METER EQUIVALENTS

WATER METER

SIZE (a)

TYPE OF WATER METER

(b)

... --~-~- ----- -·-6" _______ _P.i_~PJ.~~-~~!l_C_!!t_~!_~_O!!I~~~-~~ 6" 8" 8" 10" 10"

Turbine Compound

--1\iriliilc -----··compou-ntf ·- ------ --- ·

--- 1\il-billC ___ -- - -·-- --- . ---- . -12" Turbine

Total Wastewater System Meter Equivalents

EQUIVALENT FACTOR

(c)

1.0 ,·:o ·- --------- ---1.5 2.5 5.0

··s~o- -- ··------------fS:o 16.0 17.5 25.0 30.0 56.0 62.5 80.0 ~io:o IT5~o t4s:o

' .. ---------215.0

NUMBER OF WATER

METERS (d)

---~~o-______ _

CALCULATION OF THE WASTEWATER SYSTEM EQUIVALENT RESIDENTIAL CONNECTIONS

Provide a calculation used to dctcnnine the value of one wastewater equivalent residential connection (ERC). Usc one of the following methods:

TOTAL NUMBER OF METER

EQUIVALENTS (ex d)

(e)

-__________ o.-.

(n) If nctunl now data nrc available from the preceding 12 months, divide the totnlannual single family residence (SFR) gallons sold by the average number of single family residence customers for the same period and divide the result by 365 days. (b) If no historical now data urc available, usc:

ERC • ( Total SFR gallons treated (Omit 000) I 365 days 1280 gallons per day ) For wastewater only utilities:

Subtract all general usc und other non residential customer gallons from the total gallons treated. Divide the remainder (SFR customers) by 365 days to reveal single family residence customer gallons per day.

NOTE: Total gallons treated includes both treated and purchased treatment.

ERC Calculation:

S·ll GROUP

SYSTEM------

UTILITY NAME:

SYSTEM NAME I COUNTY :

FP\!? Qf DINe .T(>lOnQ =z::Nc_,

LEE

Manufacturer

_A.v_c:rnge_ [)uily Flo\_Y

WASTEWATER TREATMENT PLANT INFORMATION Provide n sepnmte sheet for ench wnstewuter treutment facility

Total Gallons of Wastewnter Trentcd

Method of Effluent Disposal

(I) Bus is of permiued capacity as stated on the Floridn DEP WWTP Operating Permit (i.e. nverage annual dnily now, etc.)

(2) Contact stabilization, advanced treatment, etc.

\)Uf.C..\.U~~<:. ~G"e..\..US-TLL ~~T fRcm LE£. ~ ry- u..l'\ u n e..s

S-12 GROUP

SYSTEM _____ _

December 31

UTILITY NAME:

SYSTEM NAME I COUNTY :

\ E~ 0: D lN£ .D;J,.oo a ;;;nv~

Lff

OTHER WASTEWATER SYSTEM INFORMATION

Furnish information below for each system. A separate page should be supplied where necessary.

December 31

I. Present number ofERCs• now being served __ _.y""'·._f]......,.D"""------------------

\?U~ luou$\\..Ql. Te L\.Jl ffipo. <:J 1)1 10-. e(;t)fJ.-. r-• but\do...L

2. Maximum number of ERCs• which can be served

3. Present system connection capacity (in ERCs•) using existing lines EN.IItt U ~ U ()CiA t

4. Future connection capacity (in ERCs•) upon service urea buildout L) \'-We«. l!'&·"K l .'QJ'tb h~ 0Q fACl 'iV ~ en-n~ t:u.f\d Cj.J.)r

5. Estimated annual increase in ERCs• ___ --e=-_,_..__ ____________________ _

6. Describe any plans and estimated completion dntes for nny enlargements or improvements of this system

7. If the utility uses reuse usn means of effluent disposul,uttnch n list of the reuse end users and the amount of reuse provided to. cnch, if known.

8. If the utility docs not engage in reuse, has n reuse feasibility study been completed? ---LNIII-C~o..J.L--------

If so, when'! -------------------------------

9. l·los the utility been required by the DEP or water management district to implement reuse? _.N~D=-------

If so, what nrc the utility's pions to comply with this requirement'?

I 0. When did the company last file n capacity analysis report with the DEP'? _ __,.\JlU..i_,...,..""'-"'=--'N~O........:C:>:::....;2....;;;... ___ _

II. If the present system docs not meet the requirements of DEJ> rules: u. Attach a description ofthc plant upgrade necessary to meet the DEP rules. b. Hove these plans been approved by DEP'l ---------------------c. When will construction begin? ------------------------d. Attach plans for funding the required upgrading. c. Is this system under any Consent Order with DEP? -----------------

12. Departntent of Environmental Protection ID # _ __.EL......:::=B-:....__C=.:t~~..:;...;:(a::;,_t)L<..::::.... __________ _

• An ERC is determined bused on the calculation on S·ll.

S·l3 GROUP

SYSTEM------

Recollciliatioll of Revellue to Regulatory Assessmellf Fee Reve11ue

Wttstewater Operations Class A & B

Company: ~ QF ~NC ::D-~ o.o'O ::r:N <L For tlte Year Ended December 31, ~\6

__{~) j_l!)_ . Gross Wastewater

Revenues Per Accounts . --~h. S-9 --- ~- - -Gross Revenue:

Total Flat·Rute Revenues (521.1 • 521.6) $

Total Measured Revenues (522.1 • 522.5) cQ6Di54S

Revenues from Public Authorities (523)

Revenues from Other Systems (524) ----------Interdepartmental Revenues (525)

Total Other Wastewater Revenues (530 • 536) 5Q:2Q

Reclaimed Water Sales ( 540.1 • 544)

Totttl Wastewttter Operating Reven11e $ ~ss~g ----- ---L£SS: Expense for Purchased Wastewater

from FPSC-Regulated Utility -

Net Wastewater Operating Revemtes s ws:ssl) ~ Explanations:

Instructions:

j~_ Gross Wastewater

Revenues Per . ~,~E!.~~.U..!'.!! -

$

c))$054s-

-

.so<?>:?

rL~~q_'18

$ ~~5-:518'

(d)

Difference

T -:J,.!!) • ( c t~ .. "·''-"=--"

$

------··-----

$ --

---$

For the current year, reconcile the gross wastewater revenues reported on Schedule S-9 with the gross wustcwntcr revenues reported on the cornpuny's regulatory assessment fcc rctum. Explain any differences reported in column (d).

·---·· -----·-·--~···-·-···· •0-Uoo- ··--"'''~0 -·- ..... ----··--- ........ •· ··----·--·-·· .........