the before - puc · uwpa exhibit jdh-i jdh-2 jdh-3 before the pennsylvania publtrc utility...

UWPA EXHIBIT JDH-IJDH-2JDH-3

BEFORE THE

PENNSYLVANIA PUBLtrC UTILITY COMMISSION

EXHIBIT TO ACCOMPANY THE

PREPARED DIRECT TESTIMONY

JOHN D. HOLLENBACH

CONCERNING

OPERATIONS & CAPITAL ADDITIONS

I-INITED WATER PENNSYLVANIA, INC.

DOCKET NO. R-201 5-2462723

OF

JANUARY 28,2015

United Water PennsYvania

Futuß Test Year and Fully Fore€sted lest Year

Plant Addilions

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Un¡led Water Pennsylvania

Future Test Yearand Fully Fore€sted TestYear

PlantAdd¡t¡ons

UWPA Exh¡b¡t No. JDH-1

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UWPA EXHIBIT NO. JDH-2

Page 1 of 2

NOTICE OF PROPOSED RATE CHANGES

To Our GustomersUnited Water Pennsylvania has filed a request with the Pennsylvania Public UtilityCommission (PUC) to increase your rates for water service as of March 29,2015. A fullinvestigation of this request could delay the change. This notice describes thecompany's rate request, the PUC's role, and what actions you can take.

Rate lncreaseUnited Water Pennsylvania has requested an overall increase of $9.6 million per year.The $9.6 million increase does not include the current surcharges assessed to thecustomer. Since the last rate increase, the company will have invested over $91 millionto enhance service reliability, water quality and fire protection.

lf the company's entire request is approved, the total bill for a residential customer usingan average of 3,500 gallons of water per month would increase from $34.00 to $ 43.09or by 26.75 percent.

The total bill for a commercial customer using 25,000 gallons of water per month wouldincrease from $242.32to $307.14 or by 26.75 percent.

The total bill for an industrial customer using 200,000 gallons of water per month wouldincrease from $1,496.16 to $2,029.74 or by 35.66 percent.

To find out your customer class or how the requested increase may affect your waterbill, contact United Water Pennsylvania toll-free at 888.299.8972 or 717.564.3662. Therates requested by the company may be found in Supplement No. A2Water Tariff PAP.U.C. No. 7, filed with the PUC. You may examine the materialfiled with the PUC,which explains the requested increase and the reasons for it. A copy of this material iskept at United Water Pennsylvania's main office, located at 4211 East Park Circle,Harrisburg, PA 17111. Upon request, the company will send you the Statement ofReasons for Supplement No. 42, explaining why the rate increase has been requested.

PUG RoleThe state agency which approves rates for regulated public utilities is the PUC. ThePUC will examine the requested rate increase and can prevent existing rates fromchanging until lit investigates and/or holds hearings on the request. The company mustprove that the requested rates are reasonable. After examining the evidence, the PUCmay grant all, some, or none of the request or may reduce existing rates.

The PUC may change the amount of the rate increase or decrease requested by theutility for each customer class. As a result, the rate charged to you may be differentthan the rate requested by the company and shown above.

UPWA EXHIBIT NO. JDH.2

Page 2 of 2

Actions You Can TakeThere are three ways to challenge the company's request to change rates:

1. You can file a formal complaint. lf you want a hearing before a PUC judge, youmust file a formal complaint. By filing a formal complaint, you assure yourself theopportunity to take part in hearings about the rate increase request. All complaintsshould be filed with the PUC before March 29,2015. lf no formal complaints are filed,the PUC may grant all, some or none of the request without holding a hearing before a

PUC judge.

2. You can send a letter telling why you object to the requested rate increase.Sometimes there is information in these letters that makes the PUC aware of problemswith the company's service or management. This information can be helpfulwhen thePUC investigates the rate request. Send your letter to the Pennsylvania Public UtilityCommission, Post Office Box 3265, Harrisburg, PA 17015-3265.

3. You can attend or be a witness at a public input hearing. Public input hearings areheld if the PUC opens an investigation of the company's rate increase and if a largenumber of customers are interested in the case. At these hearings, you will have theopportunity to present your views in person to the PUC judge hearing the case andcompany representatives. All testimony given under oath becomes part of the officialrate case record. The hearings are held in the company's service area. For moreinformation, call the PUC at800-782-1110. You may leave your name and address soyou can be notified of any public input hearings that may be scheduled in the case.

i:iij.!-j i ti,:r ,::ii';j-, *',.r rr.

4211 EAST PARK CIRCLEHARRISBURG, PA LTtttTEL 7L7-561-1103FAX 7t7-564-0448WWW. UNITEDWATER.COM

UWPA Exhibit No. JDH-3

January 28,2015

Dear þublic official):

United Water Pennsylvania provides water service to a population of more than 166,000 people

in portions of eight counties through 12 water systems. We value our relationship with.rrrto-"r, and endeavor to keep public officials informed of rate information conceming our

water service.

For the first time since 2011, the company will file a request with the Pennsylvania Public UtilityCommission (PUC) on January 28 for permission to increase base rates by $9.6 million per year.

The actual increase depends on each customer's meter size and actual water usage' No increase

is being requested regárding charges assessed for public fire hydrants except for a small increase

in the Dallas service area.

If approved as requested, the average residential customer's monthly bill would increase from

$:+-.ôO to $43.09 or by approximately 30 cents per day. This equates to siightly less than one

cent per gallon. Other clãssification of customers will see similar increases depending on the size

of meter and volumes used; however, the rate for public fire hydrants is not increasing except for

a small increase in the Dallas service area.

All of our customers will be notified of the proposed increase via a bill insert that will start on

January 28. If suspended for full review by the PUC (which is very likely), any change in rates

is unlikely to occur before November 2015.

We are seeking recovery on investments to fund completed, ongoing and future capital projects.

The company spent over $91 million in capital investments since 2010 that include new water

infrastruõture consisting of transmission mains, valves and water treatment facility equipment.

The last general base rate increase was implemented in October 28,2011. Since that time, we

have also experienced increased labor, health costs and general expenses.

United 'Water pennsylvania continues to have the lowest rates of any large regulated water utilityin Pennsylvania as well a low rate of customer complaints. We attribute this to operational

efficiencies associated with best practices that result in continued reliability and safety of our

water systems.

Let us know if there are questions associated with this proposed rate increase' My contact

information follows.

Sincerely,

John D. Hollenbach, Vice PresidentMid Atlantic Division

UWPA EXHIBITNO. KHD.I

BEFORE THE

PENNSYLVANIA PUBLIC UTILITY COMMISSION



OF

KEVIN H. DOHERTY

CONCERNING

REVENUE DEFICIENCY AND RATE BASE

I-]NITED WATER PENNSYLVANIA, INC.

DOCKET NO. R-201 5-2462723

JANUARY 28,2015

Un¡ted Water PennsylvaniaCalculation of Revenue Deficiency and Rate of Return at Current and Proposed RatesFor the 1 2 months ended October 31 , 201 6

Description

9130114

as Adjustedat Current

Rates Adlustments

1 Operating Revenues Sch KHD-2 $36,128,820 s1 0s a50

No.

9/30/1 sas Adjustedat Currenl

Rates

s36 234 670

16,188,4005,841 ,948

926.535

Adiustments

($262.086)

1 ,408,1582,367,127

5,796

15,647,4475,587,817

885.422

22.120.686

14 0ôA 134

1,139,4742.365.996

540,953254,131

41 113

836 197

(730 347\

(624,6se)(295.465)

ß20.124\

91A9.777

s8.069.300

UWPA Exhibit NO. KHD-1Schedule 1

Adjustments10131116

as Adjustedat Currènt

Rates

s35.972.584

17,596,5588,209,075

932.332

10131116

Pro FormaProposed

R2les

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987 004

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4.248.291

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8.18o/"

8.180/"

Line

Operating Expenses:2 Operation And Maintenance3 Depreciation4 Taxes Other Than lncome

5 Operat¡ng Expenses Before lncome Taxes

6 Operating lncome Before lncome Taxes

lncome Taxes:7 State Income Tax8 Federal lncome Tax

I Total lncome Taxes

10 Operat¡ng lncome

11 Rate Base

12 Rate Of Return

13 Required Rate Of Return

14 Required Net Operating lncome

15 Operat¡ng lncome Deficiency

16 GRCF

17 Revenue Deficiency

3.50s.471

s1 0 502 664

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Sch KHD-8

Sch KHD 1-1

Sch KHD-3Sch KHD-sSch KHD-4

Based onProposed

RâÎês

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LineNo.

United Water PennsylvaniaTaxes and Gross Revenue Conversion Factor

UWPA Exhibit No. KHD-1Schedule 1

Tax RatesDescription(a)

1 Pennsylvania State Corporate Tax Rate

2 Federal Corporate Tax Rate

3 Rate Applicable to O&M ExPenses:4 Uncollectible Accounts Ratio5 PSC Assessment Ratio6 Rate for O&M Expense

7 Composite Tax Rate - StateI ((1 - 118) X L3)

Composite Tax Rate - Federale (1-14)X116

(b)

10

Revenue Conversion Factor =1 I (1 - 114) -116 - 118 =

9.991"

35.00olo

0.449o/"0.5700/"1.O19o/o

9.888%

31.182o/o

1.7268


UNITED WATER PENNSYLVANIASUMMARY OF OPEBATING REVENUES

Line

'1 Residential

2 Commerical

3 lndustrial Water

4 Large lndustrial

5 Public Authority

6 Private Fire Protection

7 Public Fire Protection

I Miscellaneous Serv¡ce Revenu

I DSIC Surcharge Revenue

9 Surcharge

10 Regular Unbilled Revenue

11 Total s35 972

(k)

$ 20,296,578

8,396,242

446,O14

571,948

1,299,280

1 ,394,130

913,651

297,725

2,430,315

(73,299)

Fully Forecasted

Future Test Year

rô (ìrrtrent trâles

$154.919 ($417.005)

NormalizeI lseoe

Fully ForecastedFuture Test Year

GrôwTh

(D0103,617 $ (254,597\

10,274 (67,776)

(8,051)

(58,283)

$

(29,1 53)

855

10,6?4

(318)

27,760

2,962

$36.234.670

Future Test YearAs Aclilrsted

(h)

20,447,558

8,453,744

454,065

571,948

1,357,563

1,366,370

91 0,689

297,725

2,448,844

(73,836)

$

767.989155.609 tS819.336)$so 936

(131,163)26,412

(s)

834,668

(66,67e)

(0

$ (s0e,e63)

(1 65,1 93)

(13,01 7)

27,760

2,962

(e)

1 13,667

tt,zzó

(d)

$ 40,278 $

3,1 65

(1 8,e1e)

Ad¡ustmentsCustomer Growth

SrlrchârÕesTY Annuâl FTY GrowthNormalize

[ 1sâoe

(c)

$ 20,803,576

8,604,552

486,001

571,948

1,462,314

1 ,338,610

907,727

to7 7tq

1 ,61 4,176

17 ,157)

49.348)

Eliminations Adiusted HTYReclesses Per Books

1

Test YearPêr BÕÕks

(a)

$ 20,61 1,266

8,609,046

630,320

600,054

1,451,085

1,376,295

903,828

300,625

1 ,614,176

(7,1 57)

39,282

(b)

$ 192,310

(4,494)

(1 44,31 9)

(28,1 06)

11,229

(37,68s)

3,899

(2,900)

(39,282)

UWPA EXhibit NO. KHD-1Schedule 3

United Water PennsYlvania

Operation and Maintenance Expenses for the Historical, Future and Fully Forecasted Future Test Years

12 MonthsAdjustment Ending

No. 913012014

Future Test Future TestYear Year

Adiustments 9l30l2O15

FullY

ForecastedFuture Test

YearAdjustments

FullyForecastedFuture Test

Year1 0/31 /201 6

601.0

604.0

604.0

604.0

604.0

610.0

615.0

616.0

618.0

636.0

636.0

636.0

635.0

620.0

634.0

636.0

641.0

642.0

650.0

657.0

658.0

660.0

666.0

670.0

675.0

675.0

UTILITY OPERATING EXPENSES

Labor Expense

Employee Group Health & Life

Employee Pension Benefits

Empl. Post Retirement Benefits Other Than Pension

Employee Other Benefits

Purchased Water

Purchased Power

Fuel For Power Production

Chemicals

outside contractors

CC&B Support Costs

Outside Professional Services

Lab Testing Fees

Material and Supplies

Management and Service Fees

Outside Services

Rental of Building / Real Pfoperty

Office Equipment Rental

Transportation Expense

Property and Gen'l Corporate Liability lnsurance

lnsurance Worker Compensation

Advertising

Reg Commission Exp-Amortization

Bad Debt Expense

Telephone Expense

Postage and Air Fre¡ght Expense

Amortization-Deferred ltems

Fringe Benefit Expense Transfer

Other O&M Expenses

401.0 TOTALOPERATING EXPENSES

1

2

2

2

3

4

5

b

$ 4,577,124

919,9s9

986,495

388,519

240,249

157,092

1,468,480

53,984

670,563

418,032

350,873180p2299,188

36 t ,795

2,431 ,297

543,222

88,383

23,310

502,407

332,182

121 J2930,280

3.t5,659

157,'t75

201 ,320248,286

54,444(741,653)

466,730

$ 361 ,292

169,083

74,145

(53,454)

17,475

16,90'l

(144,074)

(12,535)

150,239

44,134(4,2O1)

73,752(42,397)

66,947

72,939(6e,72e)

(18,498)

(328)

111,868

23,694

8,626

628(98,617)

5,687

5,487(e,531)

(5,250)

(107,924)

(e5,405)

$5,1 46,841

1,238,086

1,085,035

342,771

267,711

178,674

1 ,638,51041,813

856,469

472,796

354,646

260,531

69,519

438,603

2,579,363

484,383

72,057

23,167

620,684

371,734

132,801

31,619

367,955

161 ,684

211,564

244,246

67,045(900,475)

736,725

$4,938,416 g 208,425

I,089,042 149,044

1,060,640 24,395

335,065 7,706

257,724 9,987

173,992 4,6821,324,406 314,104

41 ,449 364

820,802 35,667

462,166 10,630

346,672 7,973

254,673 5,857

56,791 12,728

428,742 9,861

2,504,236 75,127

473,493 10,890

69,885 2,172

22,983 185

614,275 6,409

355,876 15,858

129,755 3,047

30,908 711

217 ,042 1 50,913

162,862 (1 ,178)

206,807 4,757

238,754 5,491

49,194 17,851

(849,577) (50,898)

371,325 365,400

7

10

13

14

15

16

17

18

19

20

675.0

401.0

$15,647,447 $540,953 $16,188,400 $1 ,408,158 $17.596.558

UWPA Exhibit No. KHD-'lSchedule 4


Taxes Other than lncome for the Historical, Future and Fully Forecasted Future Test Years

TAXES OTHER THAN INCOME

AdjustmentNo.

12 MonthsEnding

913012014

Future TestYear

Adjustments

Future TestYear

913012015


YearAdjustments


Year1013112016

Real Estate

Payroll Taxes

Sales and Use Tax

Franchise Taxes

408.0 Total Taxes Other Than lncome $885,422 $41 ,1 13 $926,535 $5,796 $932,332

32

33

34

35

$ 341,474 $

485,244

4,800

53,904

35,576

21,941

100

(16,504)

$377,050 $507,186

4,900

37,400

8,672

34,412

113

(37,400)

$385,722

541,597

5,012

Un¡ted water Pennsylvan¡aDepreciation Expense For

Future Test Year Ended 9/30/1 5

CURRENTDEPRECIATION

RATE EXPENSE

UWPA EXhibit NO, KHD.1Schedule 5Page 1 of 2

PROPOSEDDEPRECIATION

RATE EXPENSEL¡neNo. ACCOUNT

9l3Ol2o14BALANCE

9/30i201 sBALANCE

AVERAGEBALANCE

1

2

456

DESCRIPTION

301.00 Organizat¡on302.00 Franchises and Consents303.20 Source of Supply - Land and Lând Rights303.30 Water Treatment - Land and Land Rìghts303.40 Trans. and Dìstrìbution - Land and Land R¡ghts303.50 Generâl - Land and Land Rights

304.20 Water Source Structures304.30 Purif¡cation Bu¡ldings304.40 T&D Structures and lmprovements304.51 Ofiice Build¡ngs304.52 Stores, Shop and Garage Bu¡ldings304.53 Miscellaneous Structures and lmprovements305.00 Collection and lmpoundìng Reservoirs306.00 Lakes, River and Other lntakes307.00 Wells and Springs308.00 Infiltration Galìeries and Tunnels310.00 Power Generation Equipment311.21 Electrìc Pumping Equipment311.22 Oil Engine Pumping Equipment320.10 Purification System - Trealment Structures320.20 Purif¡cation System - Painting320.30 Purificat¡on System - Chemical Treatment330.00 Distribution Reservoirs and Standpipes33'1.00 Mains333.00 Services334.00 Melers335.00 Hydrants340.10 Office Furn¡ture and Equipment340.20 Computer Software340.20 Computer Software-ClS lmplementat¡on341.00 Transportation EquiPment342.00 Stores Equipment343.10 Tools and Work Equ¡Pment343.20 Shop and Garage Equ¡Pment344.00 Laboratory Equ¡pment345.00 Power Operated Equipment346.00 Communication EquiPment347.00 Miscellaneous EquiPment

$66,39964,266

363,6981 ,1 99,369

469,177934,351

3,304,9681 2,866,51 0

51 ,1 30486,694

1,645,599403,077121 ,801

3,024,9771,035,244

3,046

7,093,1 5231 4,1 56

24,118,3741 29,088

5,1 03,6959,419,186

1 1 0,260,50930,514,84?14,632,4286,594,9391,628,4804,012,3303,665,579

32,629

$66,39964,266

401,4981 ,1 99,369

469,177934,351

2,605,361328,238172,563

4,208,61 1

7.523

3,488,9311 2,855,802

51,286487,717

1,634,349412,783121 ,801

3,024,9771,021,172

3,046

7,300,27131 4,1 56

24,118,374129,088

5,515,1619,906,436

120,974,46131,425,13216,1 1 3,7506,696,4141 ,506,1 203,903,5173,665,579

32,629

$66,39964,266

382,s981 ,1 99,369

469,177934,351

3,396,94912,861 ,156

51 ,208487,206

1,639,974407,930121 ,801

3,024,9771,028,208

3,046

2.450/õ

2.67"/"2.48"/"2.80"/"3.10%1.05%2.38/"1.930/o

3.97o/o

2.Q30/"

2.26/.2.62"/"

'10.19%

7.O20/"2.O5o/"1.540/o

1.78"/"4.54o/o1.82/"7.730/"7.18%

12.500/o

tAl 0.00%0.000Á2.750/o

5.400/o8.08%0.00%9.42/.

11.480/ô

$95,794315,098

1,36712,08345,91912,6461,279

71,99419,844

121

2.25"/.2.56/.2.790/"?.46ô/"2.73ô/"3.700/"0.89%2.180/o

1.72%3.410/o

0.00./"2.Q00/"1.460/o

2.41%8.08%4.250/o2.39"/"1.59o/"1.780/o

4.420/o1 .680/"

5.09"/.16.10%12.50%0.00%0.00%4.09%5.180/"3.60%0.00%5.56%7.71o/"

$78,501329,1 09

1,43111,99844,618tJ,¿t ó1,084

65,94517,564

104

7I91011

1415161718192021

232425¿ô2728293031

32

34

Jb

âo

ao

40

4142

7,196,712314,1 56

24,118,374129,088

5,309,4289,662,811

1 15,61 7,48530,969,98715,373,0896,645,6771,567,3003,957,9233,665,579

32,629

1 46,0937,1 00

631,90113,154

372,7221 98,088

1,780,509551,266697,938120,951121,152284,179458,1 97

'146,005

4,587581,253

10,430234,394236,764

1,923,494559,367712,2281 1 2,50076,662

628,466458,1 97

1 ,765,315230,736152,876

4,s66,1 395,523

2,185,338279,487162,720

4,387,3756,523

60,09715,0921 3,1 48

413,291749

$ 6,461,774

147,920(873,957)

_9_!J9!l9i

1 06,55917,0036,212

233,999580

$ 6,614,327

147,920(920,299)

$ 5,841,948

Totãl Plant ¡n Service

Total Depreciation Expense

Amortization of Net SalvageReduce Total Deprec¡at¡on Expense for Depreciation on CIAC and AIAC

Deprec¡ation Expense Net of Depreciation on CIAC and AIAC

s 250.280.282 $ 265,160.308 $ 257,720,295

43

Sch 6-3

LineNo. ACCOUNT

United water Pennsylvan¡aDeprec¡at¡on Expense For

Fully Forecasted Future Test Year Ended 10/31/16

9/30/201 5BALANCE

$66,39964,266

401,4981 ,199,369

469,177934,351

3,488,93112,855,802

51 ,286487,717

1,634,349412,783121 ,801

3,024,9771,021,172

3,046

1013112016BALANCE

CURRENTDEPRECIATION

RATE EXPENSE

UWPA EXhibit NO. KHD.'ISchedule 5Page 2 of 2

PROPOSEDDEPRECIATION

RATE EXPENSEAVERAGEBALANCE

$66,39964,266

428,9481 ,1 99,369

469,177934,351

3,900,27716,724,O75

51,286487,717

1,626,224412,783121 ,801

3,265,3271,021,172

3,046

8,668,30831 4,1 56

26,619,076129,088

16,330,21710,436,896

1 25,899,90931 ,71 6,0861 6,786,3796,728,90?1,462,0424,425,6203,665,579

32,629

1

2

456

331.00333.00334.00335.00340.1 0340.20340.20341.00342.00343.1 0343.20344.00345.00

7,300,27131 4,1 56

24,118,3741 29,088

5,515,1619,906,436

120,974,46131,425,1321 6,1 1 3,7506,696,4141,506,1203,903,5173,665,579

32,629

$66,39964,266

456,3981 ,1 99,369

469,'177934,351

4,311,62220,592,348

51,286487,717

1 ,618,099412,783121 ,801

3,505,6771,O21,172

3,046

2,692,286343,578172,563

4,324,4007,523

1 0,036,34431 4,1 56

29,119,7781 29,088

27,145,27210,967,356

1 30,825,35732,007,04017,459,0086,761,3891,417,9644,947,7233,665,579

32,629

2.42/"2.45/"2.67"/.2.48/"2.800/o3.1 0olo

1.05"/"2.38o/"1.93/.3.97"/o

2.03o/"2.26o/o2.62/.

10.19%7.02"/"2.05o/"1.54"/"1 .780/"4.54Vo1.82/.7.730/ô7.18o/"

12.5Oo/"0.00%0.00%2.75o/o5.41o/o8.08"/.0.00%9.42%

11.480/o

$1 09,988409,740

1,3691 2,09545,53412,796

1,27977,71519,709

121

175,9677,1 00

697,4201 3,1 54

1,146,381213,956

1,938,859564,546762,'l02122,4661 1 3,016317,759458,1 97

2.30./"2.48/"2.770/o

2.39V.2.71ô/ô

3.67o/o

0.86%2.400/o

1.670/o

3.320/o

0.00%3.220/"1 .420/o

2.60y.8.07%5.760/o

2.56o/"1.570/o

1.780,6

4.470Â1.68/"5.35%

17.26/"12.50"4

0.00o/"0.00%4.23/"5.17%3.59%0.00%6.09%7.700/"

$99,1 67510,690

1,42111,65643,8501 5,1 49

1,04784,1 3617,054

'101

323,1704,461

757 ,11410,417

1,563,568280,764

2,053,958569,725780,4181 13,591

75,861853,977458,1 97

DESCRIPTION

301.00 Organization302.00 Franchises and Consents303.20 Source of Supply - Land and Land Rights303.30 Water Treatment - Land and Land Rights303.40 Trans. and Distribution - Land and Land Rights303.50 General - Land and Land Rìghts

304.20 Water Source Structures304.30 Purification Bu¡ld¡ngs304.40 T&D Structures and lmprovements304.51 Off¡ce Buildings304.52 Stores, Shop and Garage Buildings304.53 Miscellaneous Structures and lmprovements305.00 Collection and lmpounding Reservo¡rs306.00 Lakes, River and Other lntakes307.00 Wells and Springs308.00 lnfiltration Galler¡es ând Tunnels310.00 Power Generation Equ¡pment311.21 Electric Pumping Equipment31 1.22 Oil Engine Pumping Equipment320.10 Purif¡cation System - Treatment Structures320.20 Purification System - Painting320.30 Purificatìon System - Chemical Treatment330.00 Distribution Reservo¡rs and Standpipes

MaìnsSerVicesMetersHydrantsOffice Furniture and Equ¡pmentComputer SoftwareComputer Software-ClS lmplementationTransportation EquipmenlStores EquipmentTools and Work EquipmentShop EquipmentLaboratory EquipmentPower Operated Equipment

346.00 Communication Equipment347.00 M¡scellaneous Equ¡Pment

Total Plant in Service

Total Depreciation Expense

78a

1011

12to1415161718192021

222324252627282930JI32JJ

34óc36J/

38

ao

40

4'l42

43

2,605,361328,238172,563

4,208,6117,523

2,648,824335,908172,563

4,266,5057,523

72,84318,13913,943

401,905864

$ 7,728,963

'147,920

($91 7,737)

_$__q,s!9J-19_

1 13,88417,7636,195

263,356579

$ 9,031,269

147,920($970,1 1 4)

$ 8,209,075

$265.160.308 $317.684.545 $291,422,427

Amortization of Net SalvageFeduce Total Deprec¡ation Expense for Depreciation on CIAC and AIAC

Depreciatlon Expense Net of Depreciation on CIAC and AIAC

United Water PennsylvgniaOriginal Cost Bate Base As OfSeptember 30,2014, September 30,2015 and October 31' 2016

LineNo. Item

Plant ln Service

Plant Held for Future Use

Less Accrued Depreciation

Net Plant ln Service

Advances for Construction

Contributions in Aid of Çonstruction

Materials & Supplies (13 Month Average)

Cash Working Capital

Deferred lncome Taxes

Original Cost Rate Base

Sch 6-1 $

(1 1,638,3 B9)

$ 122,953,601 $ 131 ,022,901 $ 177,029,658

1

2

3

5

6

7

B

9

10

11

Sch 6-2

913012014

250,280,282

52,964

188,993,940

(23,358,222)

(32,339,85e)

435,512

860,619

oRTGTNAL COST

91301201s

$ 265,160,308

52,964


10t3112016

$ 317,684,545

52,964

g 250,207,730

($22,838,472)

($38,545,309)

435,512

958,217

(1 3,1 88,01 9)

$$ 201,213,447

(23,145,5e7)

(35,105,184)

435,512

907,816

(13,283,093)

Sch 6-3

Sch 6-3

Sch 6-4

Sch 6-5

Sch 6-6

UWPA Exhìbiì NO. KHD-1Schedule 6- 1

United Water PennsylvaniaDeta¡l of Water Plant in Serv¡ce

At Septèmber 30, 2014, September 30, 2015 and October 31, 2016

LINE ACCOUNTNO. NUMBER

BALANCEAT

913012014

$ 66,399 $64,266

363,6981 ,1 99,369

469,177934.351

$ 3,304,96812,866,510

51 ,130486,694

1,645,599403,077121 ,801

3,O24,9771,035,?44

3,046

BALANCEAT

913012015

42,800

$ 216,526 $13,106

IJþ5,1 60

653,51 1

637,2501 0,873,358

932,7821 ,866,918

1 03,024

691,546

937,440

104,200

27,O00

408,4572.000

(5,000)

(32,562)(23,813)

(242,O45)(1 50,000)(1 59,407)

(22,492\(385,596)

(1,550)(122,360)(800,359)

(97,394)

(6,6e8)

(7,313)

(765,98s)

$ 3,488,9311 2,855,802

51,286487,717

1,634,349412,743'121 ,801

3,O24,9771,O21,172

3,046

54,900

$ 826,542 $7,984,556

23,1 90,21 0'1,360,920

9,978,397589,658

1,756,60866,300

1,504,869

144,295

16,000

(3,850)(248,01 0)

(57,360)

(660)

BALANCEAT

10/31/2016

66,39964,266

456,3981,199,369

469,177934.351

$ 3,189,960

g 4,311,62220,592,344

51,286487,717

1 ,618,099412,783121 ,801

3,505,6771,02't,'172

3,046

'1

234

6

DESCRIPTION

Non-Deorec¡able Plant301.00 Organization302.00 Franchises and Consents303.20 Source of Supply - Land and Land B¡ghts

303.30 Water Treatment - Land and Land Rights303.40 Trans. and Distr¡but¡on - Land and Land Rights303.50 General - Land and Land Rigtìts

Total Non-Deprec¡able Plant

Deorec¡able Plant304.20 Water Source Structures304.30 Pur¡f¡cat¡on Bu¡ldings

304.40 T&D Structures and lmprovements304.51 Ofiice Bu¡ld¡ngs

304.52 Stores, Shop and Garage Build¡ngs

304.53 Miscellaneous Structures and lmprovemenls305.00 Collect¡on and lmpounding Reseruo¡rs306.00 Lakes, River and Other lntakes307.00 Wêlls and Spr¡ngs308.00 lnf¡ltrat¡on Galleries and Tunnels310.00 Power Generation Equipment311.21 Electr¡c Pumping Equipment311.22 Ot Engine Pumping Equ¡pment320. 1 0 Purification System - Treatment Structures320.20 Purmcat¡on System - Paint¡ng

320.30 Purification System - Chem¡cal Treatment330.00 Distribution Reservo¡rs and Standpipes331.00 Ma¡ns333.00 Seruices334.00 Meters335.00 Hydrants340.10 Off¡ce Furniture and Equipment340.20 Computer Software340.20 Computer Software-ClS lmplementat¡on341.00 Transportat¡on Equ¡pment342.00 Stores Equipment

343.10 Tools and Work Equ¡pment

343.20 Shop and Garage Equipment

344.00 Laboratory Equipmènt

345.00 Power Operated Equìpment

346.00 Communication Equipment347.00 Miscellaneous Equ¡pment

Total Depreciable Plant

Total Plant in Seruice (Oepreciable+Non-Deprec.)

ADDITIONS RETIREMENTSSch 6-1-1 Sch 6-1-1

ADDITIONSSch 6-1-1

RETIREMENTSSch 6-1-1

66,399 $64,266

401 ,4981 ,1 99,369

469,177934.351

$$ $

$ 3,097,260 $ 42,800 $ (5,000) $ 3,135,060 $ 54,900 $

78I

1011'12

1314

15161718192021

2324

zõ27

293031

32JJ

u35

36

38

39

40

(4,1 38)(11,2s0)

9,706

(1 0,042) (4,030)

440,345 (233,226)

(1 6,250)

555,700 (7s,000)

2,892,823 (1s6,750)

5,164,324 (162,920)

7,093,15231 4,1 56

24,1143741 29,088

5,1 03,6959,419,1 86

1 1 0,260,50930,514,44214,632,4286,594,9391 ,628,4804,012,3303,665,579

32,629

7,300,271314,156

24,118,3741 29,088

5,51 5,1 61

9,906,436120,974,461

31,425,1321 6,1 1 3,7506,696,4141,506,1203,903,5173,665,579

32,629

(1,560,100)(300,000)(1 27,500)

(7,75O\(41 1 ,350)

(1,325)(8e,1 56)

(460,663)

1 0,036,344314,1 56

29,'t19,7781 29,088

1 0,967,3561 30,825,35732,007,04017,459,0086,761,3891 ,417,9644,947,7233,665,579

32,629

1 ,765,315230,736

152,876

4,566,139

2,605,361

328,238

172,563

4,208,6117.523

348,497 (232,7081

2,692,286

343,578

172,563

4,324,4007,523

317

247,183,022 17,912,444 (3,O7O,217t 262,025,248 56,379,688 (3,910,3s2) 314,494,585

UWPA Exhibit No.KHD"1Schedule 6-1 -1

Page 1 of 4

United Water Pennsylvan¡aSummary of Future Test Year Plant ¡n Seruice Add¡tions and Ret¡rements

OrganizationFranchises and ConsentsSource of Supply - Land and Land RightsWater Treatment - Land and Land RightsTrans. and D¡str¡but¡on - Land and Land RightsGeneral - Land and Land RightsTotal Non-Depreciable Plant

DeÞrec¡able Plant304.20 Water Source Structures304.30 Purìficatìon Bu¡ldings304.40 T&D Structures and lmprovements304.51 Office Build¡ngs304.52 Stores, Shop and Garage Buìld¡ngs304.53 lvl¡scellaneous Structures and lmprovements305.00 Collection and lmpounding Reseruoìrs306.00 Lakes, River and Other lntakes307.00 Wells and Springs308.00 lnfìhration Galleries and Tunnels310.00 Power Generatìon Equipment3l 1 .21 Electrìc Pump¡ng Equipmenl31 1.22 Oil Engine Pumping Equ¡pment320.10 Purifìcat¡on System - Treatment Structures320.20 Purification System - Painting320.30 Purificat¡on System - Chem¡cal Treat¡nent330.00 D¡str¡but¡on Reservoirs and Standp¡pes331,00 Ma¡ns333.00 Seruices334.00 Meters335.00 Hydrants340.10 Otfice Furniture and Êquipment340.20 Computer Sottware340.20 Computer Software-ClS lmplementat¡on341.00 Transportat¡on Equipment342.00 Stores Equipment343.1 0 Tools and Work Equipment343.20 Shop and Garage Equipment344.00 Laboratory Equipment345.00 Power Operated Equipment346.00 Communicatìon Equipment347.00 Miscellaneous Equipment

Total Deprec¡able Plant


749.645,4

133.7

746.245.4

5.1

746.245,4

5.1

567,1746.2

45.4133.7

5.1

746.245.4

133.75.1

746.245.4

746.245.4

July August September As2015 2015 2015 2015

50.9

8.0 178.0 8,0 8.0 8.0

4.9 '10.6 50.3 4.9

8.5 8.5

7.1 7.1 29.4 7.1 7.1

'1.9 '1.9 1.9 208.9 61.9

October,¡1 a

November December2014

'O1^

Jânuary February201 5 2015

24.5

72.8 58.1

March2014

Apr¡l2015

A 1 ô1

June2014

Mayctac Totâl


Addit¡ons 1o Plant ¡n Serv¡ce by Month

DESCRIPTION

Non-Deorec¡ab¡e Plant1

2

456

301.00302.00303.20303.30303.40303.50

4ta

8.0 8.0

4,9 27.6

216.513.1

0.2

9.7

(10.0)

440.3

691.5

7I91011

12131415

tt18

2021

23

26272A29

31

34

3637

40

1.3

o.2

0.8

(1 0.1 )

12.O 38.2

0.2

5.2

8.9

0.0

1,065.7152.2209.4

31.0

(1 0.1 )

185.370.2

2,510.1168.5

23.6

'191.6

746.245.4

746.245.4

5.t

0.90.90.90,9

0.90.9

69.00.9

0.90.9

0.90.9

0.90.90.9

8.0

578.0203.8124.6

2.6

8.5 21'1.2

7.1 46.8

1 ,029.9 1,231 ,2

61.6

1.9

653.5637.3

10,473.4932.8

1,866.9'103.0

10.2 11.3 120.8 93.6

9.3 303.4 387.8 1 17.9104,2

27.O

937.4

27.O

408.52î44.4 1.9 69.1

2.O

969.5 1,A74.7 3,91 1 .1

7

1,550.2

1 Ã50'

1,019.5 1,200.8 1,609.2

qÊc4 s

1 ,290.1

12901

17,912.4

17.955.2

1,257.7

9.5 R 60q 2 s q11.1 $

UWPA Exhibit No.KHD-1Schedule 6-1 -'l

Page 2 of 4Un¡tèd Waler Pennsylvan¡aSummary ol Future Tesl Year Plant ¡n Serv¡ce Addit¡ons and Rel¡rements

October November December2014 2014 2014

(1.0)(1 2.1 )

(4.1)

(3.2t(16.2)(78.2)

(0.6)

January2015

February2015

(15.3)(0.3)

March2015

April2015

June2015

August2015

September2015

Asctac Total

May2015

July2015


1

23456

DESCRIPTION

Non-DeÞrec¡able Plant301.00 Organization302.00 Franchises and Consents303.20 Source of Supply - Land and Land Rìghls303.30 Water Treatment - Land and Land Fìights

303.40 Trans. and D¡stribut¡on - Land and Land Riqhts303.50 General - Land and Land Rights

Total Non-Deprec¡able Plant

DeÞreciable Plant304.20 Water Source Structures304.30 Purification Build¡ngs304,40 T&O Structures and lmprovements304.51 Office Euildings304.52 Stores, Shop and Garage Buildings304.53 Mlscellaneous Struclures and lmprovements305.00 Collection and lmpounding Reseruoirs306.00 Lakes. River and Other lntakes307.00 Wells and Spr¡ngs308.00 lnfiltrat¡on Galleries and Tunnels310.00 Power Generatìon Equipment311.21 Electìc Pumping Êquipment31 1.22 Oil Engine Pumpìng Êquipment320,10 Purifcation System - Treatment Structures320.20 Purificat¡on System - Painting320.30 Pur¡ficaf¡on System - Chem¡cal Treatment330.00 D¡stribution Reservoirs and Standp¡pes331.00 Ma¡ns333.00 Services334.00 Meters335.00 Hydrants340.10 Otfice Furniture and Equ¡pment340.20 Computer Software340.20 Computer Sottware-CIS lmplementation341.00 Transportat¡on Equipment342.00 Stores Equipment343.1 0 Tools and Work Equ¡pment343.20 Shop and Garaqe Equipment344.00 Laboratory Equìpmenl345.00 Power Operated Equ¡pment346.00 Communìcation Equipment347,00 l\¡iscellaneous Equ¡pment

-fotal Depreciable Plant

Total Plant ¡n Sery¡ce

(5.0)

(5.0)

(10,3)(0.3)

(5.0)

(32.6)(23.8)

(5.0)

s

7I91011'12

1415

'18

19

20

22

24

2627

29

32

36

40

(4.3)(e.4)

(4.0)

(0.3)(0.3)

.3)(0(0.3)(0.3)

(0.3)(0.3)

(1.3)

(5,4)

(22.5\

{e.8)(0.6)

127.1\(0.1)

(1 3.6)(83.3)

(2.e)

(1.0)

(0.3)(0,3)

(0.3) (0.3)(0.3) (0.3) (0.3)

(1.3) (1.3) (1.3)

(15.4) (5.4) (s.4)

(6.6) (14.5) (2,s)

(4.1)(1 1.3)(1.3) (1.3) (1.3)

(5.4)

(1.3) (1.3)

(5.4) (s.4)

(4.0)

(8.0) {65.7) 177.6t (28.6) (5.4) (233.2)

(1 1.2) (8.7) (47.8\ (106.3) (2.5) (1 2.s)

(67.7)(1.1)

(64.0)

(e.e)(0.6)

(27.1\(0.1)

(13.6)(83.3)

(e.8)(0.6)

127.1J(0.1)

(13.6)(83.3)

(e.8)(0.6)

127.1\(0.1)

(1 3.6)(83.3)

(2.5)

(e.8)(0.6)

(27.1\(0.1)

(13.6)

(4.s)(1s0.0)

(e.8)

(0.6)(27.1)

(0,1)(1s.6)(83.3)

(e.8)(0.6)

(27.1)(0.1)

(13.6)(e3.3)

i.162.2\

1162.2) $

(e.8)(0.6)

127.1\(0.1)

(1 3.6)(83.3)

(e.s)(0.6)

(27.1\(0.1)

(13.6)(83.3)

(242.o)(1 s0.0)(159.4)

(22.5)(385.6)

(1.5)

\122.4\(ê00.4i(20.6) (2e.e)

(1.e) (16.8)

(1.8)

(136.9) (262.6\

a136C\ S 1262.6) S

(10.Ð

(42.5)

{1.2)

(4.7\(6.7)(5.5)

(2.e) (42,e) (2.e) (2.e) (2.e)(2.e) (2.e)

(1.0)

ie7.4i(6.7)

(766.0)

(3,070,2)

13.o75.2\

(s17.5)1.2

(e1

(45.8) (1.0) (1,o) (1.0) (1.0) (154.2)

(21O.7\

t210.¡ $

(819.4) (1e2.e) (208.1)

( llqrql ß 12131ì s

(148.1) (300.1)

1148.1ì g 1300.1ì s

(313.3) (148.1)

t313.3) $ (148.1) $

(168.1)

1168 1l s s

Un¡ted Water Pennsylvan¡aSummary of Fully Forecasted Future Test Year Planl ¡n Sery¡ce Addit¡ons and Retiremenls

July August2016 2016

September October2016 2016

UWPA Exhibit No.KHD-1Schedule 6-1 -1

Page 3 of 4

ctac TotâlOctober November December January February2015 2015 2015 2016 2016

March2016

Apr¡l2016

June2016

AsMay2016


Add¡t¡ons to Planl ¡n Seru¡ce by Month

DESCRIPTION

Non-Deoreciable Plant1

2

456

301.00 Organization302.00 Franchises and Consents303.20 Source of Supply - Land and Land Bights303.30 Water Treatment - Land and Land Rights303.40 Trans, and Distribution - Land and Land Rights303.50 General - Lând and Land Rights

Total Non-Depreciable Plant

DeÞreciable Plant304.20 Water Source Structures304.30 Pur¡lication Buildings304.40 T&D Structures and ¡mprovements304.51 Office Buildings304.52 Stores, Shop and Garage Buildings304,53 Miscellaneous Structures and lmprovements305.00 Collectioñ and lmpounding Reseruoirs306.00 Lakes, River and Other lntakes307.00 Wells and Springs308,00 lnfiltration Galleries and Tunnels310.00 Power Generation Equipment311.2'1 Electr¡c Pumping Equipment311.22 Oil Engine Pumping Equipment320.10 Purification System - Treatment Structures320.20 Purifìcation System - Painting320.30 Pur¡ficat¡on System - Chemical Treatrnent330,00 Distr¡bution Reservoirs and Standp¡pes331.00 l\4ains333.00 Seilices334.00 Meters335.00 Hydrants340.10 Office Furniture and Equipment340.20 Computer Software340.20 Computer Sottware-CIS lmplementat¡on341.00 -fransportation Equipment342.00 Stores Equipment343.10 Tools and Work Equipment343.20 Shop Equipment344.00 Laboratory Equ¡pment345.00 Power Operated Equipment346.0O Communication Equipment347.00 l\4iscellaneous Equ¡pment

Total Deprecìable Plant


54.9

54.9

54.9

54.9

555.7

2,e92.4

7Io1011

't4

17'18

192021

24252627

30

3435

38

39

40

25.90.9 0.9

100.90.9

100.90.9

27.7 0.97,685.1 17.4

0.917.5

0,920.9

8.0 8.0 8.0 8.0 13.6 14.8

0.9454.1236.1

517.0 38.7

5.6

2,332.9 262.9

74.7o.9

826.57 .Sg4.t

8.0 8.0 2,604.2 13.6

5.123.5 1 1 .0

740.245.4

5.1

751.945.4

133.7

668.545.4

668.545.4

135.55.1

668.545.4

668.545.4

135.5

668.545.4

5.1

54.7

668.545.4

5.1

1,632.545.4

135.5

696.845.4

5.1

4.9 4.9 16.2

746.245.4

4.9 4.9 1 .139.0 4.9 19,261.8 46.0793.9691.2

45.4135.5

5.1

52.0

668.545.4

135.5

7.6

31.9

11.1

121.O

78.6

69.9 332.6

17.3 1.9

23,190.21,360.99,978,4

589.71,756.6

66.3

1.504.9

348.5

8.5 586.5 7.6 7.6 7.6

'1.9 1.9

7.6

1.9 1.9

7.6 332.6

'1.9 106.S

1.2 1.2

5.91.2 1.2

5.9't.2

45.61.2 1.2

5.9'L2

34.31.2

5.91.2

144.at'i 6.0

51.9 41.9 4.7

'1,071.7 1,027.7 1,571.1

s 1ô717 S10277 S 1571.1 S 885.9 $

985.9 2,210.7

e 22107

912.7 35,546.5 2,206.5

q676 S 355465 S2206.5 S

996.2

996.2 s

1,761.2 5,572.1 1 ,631 .4

1.761.2 S 5.572.1 S 1.631.4 $

56,379.7

s 56.434.6

Un¡ted Water Pennsylvan¡aSummary of Fully Forecasted Future Test Year Plant ¡n Seru¡ce Add¡tions and Ret¡rements

UWPA Exhibit No.KHD-1Schedule 6-'1 -1

Page 4 of 4

ctac TotalOctober

201ÊNovember December

2015 2015January February

2016 201 6March201 6

April2016

May2016

June20f6

(61 2.8)(1 50.0)

(e.8)(0.6)

(33.0)(0.1)

f6.8)(35.4)

July August September20t6 2016 2016

(1.3) (1 .3)

Ociober2016

As

LINE ACCOUNTNO. NUMAER

301.00302.00303.20303.30303.40303.50

Retirements to Plant ¡n Service by Month

DESCRIPTION

Non-DeÞreciable Plant1

234

6

OrganizationFranch¡ses and ConsentsSource of Supply - Land and Land RightsWater Treatment - Land and Land RightsTrans. and Distribution - Land and Land RightsGeneral - Land and Land RightsTotal Non-Depreciable Plant

DeÞreciable Plant304.20 Water Source Structures304.30 Purif¡catjon Bu¡¡d¡ngs304.40 T&D Structures and lmprovements304.51 Otfice Build¡ngs304.52 Stores, Shop and Garage Bu¡ldings304.53 Mìscellaneous Structures and Improvements305.00 Collection and lmpounding Reseruoirs306.00 Lakes, River and Ot¡¡er lntakes307.00 Wells and Springs308.00 lnfiltrat¡on Galleries and Tunnels310.00 Power Generation Equipment311 .21 Electric Pumping Equipment31 1,22 Oil Engine Pump¡ng Équipment320.1 0 Purification System - Treatment Structures320.20 Purificat¡on System - Painting320.30 Pur¡fication System - Chem¡cal Treatment330.00 D¡stribution Reservoirs and Standp¡pes331.00 Mains333.00 Services334.00 l\4eters335,00 Hydrants340,10 Otfice Furniture and Equ¡pment340.20 Computer Software340.20 Computer Software-ClS lmplementation341.00 Transportatjon Equ¡pment342.00 Stores Equ¡pment343.1 0 Tools and Work Equipment343.20 Shop Êquipment344.00 Laboratory Equ¡pment345.00 Power Operated Equipment346.00 Communication Equipment347.00 l\4iscellaneous Equ¡pment

Total Depreciable Plant

Total Plant in Serv¡ce

7

I91011

'13

1415161718

2021

22

24

27

29

3l

36

39

40

(0.3)(0.3)

(0.3)(0.3)

(0.3)(0.3)

(0.3)(0,3)

(0.3)(0.3)

(1.3)

(5.3)

(2.3)

(e.8)

(0.6)(33.0)

(0.1 )

16.8)

{35.é)

(1.0)

(0.3)(0.3)

(1.3)

(5.3)

(e02.3)

(e.8)(0.6)

(33.0)(0.1)

{6,81

í35.4)

Q.aj

(1.0)

(0.3)(0.3)

(1 .3)

(1 0.3)

(2.3)

(e.e)(0.6)

(33.0)(0.1)

fð.8){35.4)

(1,0)

(0.3)(0.3)

(1.3)

(5.3)

(2.3)

(e.8)(0.6)

(s3.0)(0.1)

{6.8)

(3.e)(248.0)

(0.3)(0.3)

(1.3)

(0.e)(245.o\

(1.3)

(5.3) (87.8)

(1 62.9)

(0.3)(0.3)

(0.3)(0.3)

(0.3)(0.3)

(1.3) (1.3) (1 .3) (1.3)

(5.3)(s.4) (5.4) (5.4)

(e.8)(0.6)

(27.1\(0.1)

í6.s){3s.4)

(e.8)(0.6)

(27.11(0.1)

(6.8)

{35.41

(e.8)(0.6)

(27.1)(0,1)(6.8)

i3s.4ì

(s,3)

(6.4)

(e.8)(0.6)

(33.0)(0.1)

16.8)

í35.4i

(5.3)

(2.3)(1 50.0)

(e.8)(0.6)

(33.0)(0.1)(6.8)

(3ä 4)

(16.3)

(75.0)

(156.8)

(162.9)

ío.7ì

t232.7\

(3.910.4)

(1,560.1 )(300.0)(127.s\

(7.8)(411 .4)

(1.3)

{46C.7)

(1.3)

(75.0)

(s.3)

(1 7.3)(2.5) (2,5) (2.5) (2.3)

(e,8)(0.6)

(33.0)(0.1)

f6.8)135 4')

(2.3)

(e.8)(0.6)

(33.0)(0.1)

iú.éJ

{ss.4l

(e.8)(0.6)

(33.0)(0.1)

i6.e)135.4)

l2â.s) {z,i¡l í2.si Qel

Q2o.n (1.0) (1.0) (1.0)

(2 ê) 12.e)(2.8) (2 3)

(1.0) (1.0)

(? ê)

(1.0) (1 .0) (1.0) (1.0)

t{.7'¡

(334.4) (e3.4) (e3.4) (e8.e) (e8.e) (ee8.e) (103.9) (98.9) (1,350.2) (103.0) (248.9)

/ôo ô\ ê/1 ârñ o\ ê

(1e8.9) (98.e)

$

ACCOUNTNUMBER

United Water PennsylvaniaDetail of Depreciation Reserve by Account

At September 30,2014, September 30,2015 and October 31, 2016

BALANCEAT DEPRECIATION NET

EXPENSE RETIREMENTSSALVAGE6-1

(5,ooo)

4AT

$$

BALANCE

5

$ 145,805

(5,000)

(s5,21e)

DEPRËCIATIONEXPENSE RETIREMENTS

Sch 5 Sch 6-1

$

(3,8s0)(248,010)

UWPA EXhibit NO. KHD-1Schedule 6-2

NETSALVAGE

(16,2s0)

(75,000)

(162,e20)

(1 56,750)

(162,920)

BALANCEAT

6DESCRIPTIONNon-Depreciable Plant

301 .00 Organization302.00 Franchises and Consents303.20 Source of Supply - Land and Land Rights303.30 Water Treatment - Land and Land Rights303.40 Trans. and D¡str¡bution - Land and Land Rights303.50 General - Land and Land Rights

Deoreciable Plant304.20 Water Source Structures304.30 Pur¡f¡cation Buildings304.40 T&D Structures and lmprovements304.51 Off¡ce Buildings304.52 Stores, Shop and Garage Buildings304.53 Miscellaneous Slructures and lmprovements305.00 Collection and lmpound¡ng Reservoirs306.00 Lakes, River and Other lntakes307.00 Wells and Springs308.00 lnfiltrat¡on Galleries and Tunnels310.00 Power Generation Equipment31 1 .21 Electric Pump¡ng Equipment311 .22 Ot Engine Pumping Equ¡pment320.10 Pur¡f¡cation System - Treatment Structures320.20 Purification System - Painting320.30 Pur¡fication System - Chemical Treatment330.00 D¡stribut¡on Reservoirs and Standp¡pes331 .00 Mains333.00 Services334.00 Meters335.00 Hydrants340.10 Office Furniture and Equipment340.20 Computer Software340.20 Computer Software-ClS lmplementation341 .00 Transportation Equipment342.00 Stores Equipment343.10 Tools and Work Equipment343.20 Shop and Garage Equipment344.00 Laboratory Equipment345.00 Power Operated Equipment346.00 Commun¡cation Equ¡pment347.00 Miscellaneous Equipment

SubTotalAddit¡onal Month-October 201 6Amortization of Net SalvageReduce Deprec¡ation Expense for CIAC/AIACAccumulated Depreciation

61 ,339,306 6,461 ,774 (3,075,217)

2,745,754 401 ,905 (232,708\

(4,O73,272)

5

$ 145,80s $

(55,219)

$ 145,805

(5,000)

(55,219)

796,1703,391 ,571

7,118145,624595,285186,41393,616

881 ,503488,468

1,299

4,s81,898229,138

9,066,39287,632

2,208,4493,100,722

12,322,9207,839,6584,453,8321,987,81 1

891 ,1 463,641 ,159

95,794315,098

1,36712,08345,91912,646

1,27971,99419,844

121

146,0937,100

631 ,9011 3,154

372,722198,088

1,780,509551,266697,938120,951121,152284,179458,1 97

(32,562\(23,813)

(4,138)(1 1,250)

(4,030)

(233,226)

(242,O45)(150,000)(15s,407)

(22,4s2)(38s,5e6)

(1,550)(122,360)(800,35e)

(e7,3e4)(6,6e8)(7,313)

(765,985)

859,4013,682,856

8,486197,569629,954199,05994,895

953,498504,283

1,420

109,988409,740

1,36912,09545,53412,796

1,27977,71519,709

121

175,9677,100

697,42013,154

1,146,381213,956

1,938,859564,546762,102122,4661 1 3,016317,759458,1 97

72,84318,1 3913,943

965,5393,844,586

9,855209,665659,23821 1,855

96,174956,213523,991

(161 ,37e)

86,1991 ,418

867,24443,740

109,561

3,098,453279

60,09715,09213,148

413,291749

4,494,765236,238

9,698,294100,786

2,339,1263,148,809

'13,944,O23

8,368,4324,766,1742,107,212

889,9383,124,979

458,19786, 1 99

1 ,418429,947

52,134115,395

(1 ,560,100)(300,000)(127,500)

(7,750)(41 1,350)

(1 ,325)(88,1s6)

(460,663)

4,513,981243,338

10,232,793'I 13,940

1,925,4073,062,766

15,755,3828,925,2295,116,9262,228,353

914,7982,982,O7s

916,39586,199

1 ,418845,42969,613

129,338

(s7,360)(660)

- 64,725,862

147,920 147,920

7,728,963644,080147,920 147,920

2,914,955

68,381,553644,080295,840

7

14717 147791

779

Un¡ted Water Pennsylvan¡aDêla¡l of coñtr¡butions ¡n A¡d of Construct¡on

At September 30, 2014, September 30, 2015 and October 31, 2o16

CIAC PLÂNTBALANCE DEPREC

CIAC PLANT PROPOSED PROPOSEDBALANCÊ DÊPREC. DEPREC. DEPREC,

UWPA Exh¡bit No. KHD-1Schedule 6-3

CIAC PLANT PROPOSEDBALANCÊ DEPREC. DÊPREC.

PROPOSEDDÊPREC.

ITEM304.20 Water Source Structures

306.00 Lakes, Fiver and Other lntakes31 1.21 Êlectric Pumping Equipment

320.10 Purifi€tion System - Treatment Structures330.00 Ðistribution Fìeseryoirs and Standpipes331 .00 Mains333.00 Seruices334.00 l\¡eters335.00 Hydrants

Unclassified CIAC (Not ln Servìce)

TO-TAL CIAC

ITEM331.00 Mains333.00 Seryices335.00 Hydrants

Unclassified CIAC (Not ln Service)

Total AIAC

AT 6

89,486389,439

4,396550,500

28.930,3361,251,716

5287.134

2.3Avo

2.030,6

2.62"/"2.Osv"

1.74o/o

4.54õ/"

1 .820/o

2,765.325

89,486389,439

4,396550,500

31 ,695,6611 ,251 ,716

5287,134

2,1307,906

1151 1 ,285

466,82022,281

2

1 ,5860

2.1AVo

2.OOoh

2.410/o

2.390/o

1.590/o

1 .780/o

4.420/o

1 .680/o

0.00%

1 ,9517.749

1061 3,1 57

503,961

2

1 ,4640691

Deta¡l of Advances ¡n Aid of Construct¡onAt September 30,2014, September 30,2015 and October 31,2016

AIAC PLANTBALANCE DÉPREC.

AIAC PLANTBALANCE

PROPOSED PROPOSEDDEPFEC. DEPREC. DEPREC.EXPENSE RATE EXPENSE ADDITIONS

AIAC PLANT PROPOSEDBALANCE DEPREC. DEPBEC.

PROPOSEDDEPHEC.

AT 4 REFUNDS AT 1

22,957,6924,0385,375

1 .7Ao/.

1.820/o

4,0385,375

351 ,91172

0

1.59% 361,6471.780/" 721.680/" 900.000/ô 0391

Total Depreciation Expense on CIAC and Al¡ 737

$61 3.1 89s3.440.125 s0 $38.545.309 s569.658

s345,AOO

89,486389,439

4.396550,500

35,1 35,7861 ,251 ,716

52a7,134

691 ,001

$9,7522,1 307,906

1151 1,285

514,60222,241

2

1 ,5860

2.25"/o

2.14õ/"2.OOo/o

2.410/.

2.390/o

1 .590/"

1.7gvo4,420/õ

1 .6Ao/"

0.00%

87,/41'1 ,9517,7A9

10613,157

558,65922,241

21 ,464

o

3,440,125

$356,925s0 s307.125 S22.838.472 s348.079

tt a1a aaa

4,0385,375

391,116

347,90972

0

1.59"/"1 ,7Ao/"

1 .680/ô

0.00%

7290

o

356,763

UWPA EXhibit NO. KHD-1Schedule 6-4

13 MONTH AVG

Vnited Water PennsvlvaniaMaterials and SuPPlies

Account Bql?nces

TOTAL

$ 514,507547,042527,208466,901436,906433,506437,936467,393403,233334,457360,788352,630401 771

$ 5,684,278

_q_135,512_

Sep-13Oct-13Nov-13Dec-13Jan-1 4Feb-1 4Mar-14Apr-14May-14Jun-1 4Jul-14Aug-14Sep-14

TOTAL

UWPA Exhibit No. KHD-1Schedule 6-5

United Water Pennsylvan¡aSummary of Cash Working Cap¡tal Requirement

At September 30,2014, September 30,2015 and October 31,2016

LineNo. Descriotion

(a)

1 Payroll2 Payroll Taxes3 Medical Dental Vision lnsurance4 Management and Services Fees5 lnsurance6 Chemicals7 TransportationExpense8 Outside ServicesI Energy10 Purchased Water11 Other Taxes (not including payroll taxe12 lncome Tax

13 Total Cash Working Capital Requirement

Revenue Expense Net (Lead)Davs Davs Lao Davs

HistoricTest Year913012014

HistoricTest Year

cwc(f)

$860,619

FutureTest Year9/30/201 5

(s)

FutureTest Year

cwc(h)

$907,816

Fully ForecastedFuture

Test Year10/31/2016

Fully ForecastedFuture

Test Yearcwc

(b) (c) (d) (e)

40.7340.7340.7340.7340.7340.7340.7340.7340.7340.7340.7340.73

13.8820.4917.4817.5117.2741 .2033.4631.9335.9546.87

(5e.6e)36.39

$336,70126,90857,219

154,67029,136

(86s)10,00729,92919,231(2,643)

158,64341,681

$363,27828,12467,177

159,31131 ,213(1,057)12,23530,06817,344(2,927)

172,30930.741

$378,61030,03376,580

164,09032,429(1,103)12,36331,03521 ,458(3,006)

165,215

26.85 $ 4,577,12420.24 485,24423.25 898,27023.2? 2,431,29723.46 453,31 1

(0.47) 670,5637.27 502,4078.80 1,241,3644.78 1,468,480(6.14) 157,092

100.42 576,6254.34 3,505,471

$4,938,416507,186

1,054,6052,504,236

48s,631820,802614,275

1,247,1231,324,406

173,992626,296

2,585,346

$5,146,841541 ,597

1,202,2222,579,363

504,536856,469620,684

1,287,2291,638,510

178,674600,514

4,248,291 50 514

s958.217

United Water PennsylvaniaAccumulated Deferred lncome Tax BalanceAt September 30, 201 4, September 30, 201 5 and October 31

' 20 1 6

$ (3,255,522)

3,255,522

$(1 1,638,389)

$ 5,841,9485,988,730

(146,782].

9.99%(1 4,664)

$. (3,270,186)

$ 3,270,186$

$ 5,841,9485,610,322.

231,625

231,62535.00%81,069

(1,725,773',)

UWPA Exhibit No. KHD-'1

Schedule 6-6

Balance at10/31 116

$ 8,209,0757,514,829

694,2469.99%

69,355

L¡ne No. Dêscr¡otionBalance at

913o114

Balance atq/30/15

1

2

34

56

7

State ADITDeferred State Income Tax - From WP 6-6-1

Annual Book Deprec¡ationAnnual Tax Depreciation - StateDifferencestate Tax Ratelncrementâl Deferred State lncome Tax-Bookffax Ditference

state ADIT ar 9/30/15 and 10/31/16Ratemaking AdjustmentNote: No State ADIT for Ratemak¡ng Purposes

Federal ADITDeferred Federal Income Tax - From WP 6-6-1

Annual Book Deprec¡ationAnnual Tax Depreciat¡on (Federal)

DifferenceLess: State Deferred ¡ncome TaxD¡fferenceFederal Tax Ratelncremental Deferred Federal lncome Tax-Book/Tax D¡fference

Deferred Federal lncome Tax on Additional Repair Deductions

17 Federal ADIT at 9/30/15 and l0/31/16

18 Total Deferred Federal and State lncome Tax

ADDITIONAL TAX OEDUCTIONSIBC Sect¡on 481 (a) Adiustment (2007 - 201 3) made in 201 4

Repair Adiustmenl 111 - 913012014Repair Adiustmenl 1Ol1 - 1213112014

Repair Adiustment on 2015 AdditionsRepair Adiustment on 201 6 Addit¡ons

State DeductionAdditional Deduclions for 2014-2015 PeriodStâte Tax RateState Deduction for Federal Calculation

Federal ADITAdditional Deductions for 2014-2015 Period

Less: State DeductionFederal BasisFederal Tax Rate

$ (13,283,093) $ (13,188,019)

1111,999,3991 gl-q¿9!'09!t -$---r-1-1-99,9-19t

201 4-1 5

$ 3,508,7131,079,447

253,000850,500708,750

$ 6,399,410

_ $ (3,200,830)'I 3,200,830$$ $

8o

10

11

12'13

14

16

$8,209,0757,1 08,1 071 ,1 00,968

1 ,1 00,96835.00%

385,339(290,265)

Total2014 2015 201 6

5,6',t0,3227,1 08,1 07

5,988,7307.5'14.829

1,276,900 4,333,4221,444,474 5,663,633

1,372,049 4,616,6811,538,894 5,975,935

Tax Depreciation

Federal Tax Deorec¡ation101112014 To 9/30/20151011 12015 To 1 0/31/201 6

State Tax Deoreciation101112014 To 9/30/20151011 t2015 To 1 0/31 /2016

3,508,7131,078,447

253,000850,500708.750

3,508,7131,078,447

253,000637,875 212,625

708,750921.375 6.399.4105.478.035

2015-'t62014-'15

$ (5,478,035)9.990/"

$ (921,37s)9.99%

t92.045)$$ (547.256)

{92.04s)$ (e21,375)$ (5,478,035)

ß47,256\(829,330)

35.000/.(4,930,780)

35.00%$ (290.265)I Í.725.773\Deferred Federal lncome Tax on Additional Repair Deductions

Un¡ted Water Pennsylvanialncome Taxes Based On Revenues At Ex¡st¡ng RatesAs Adiusted 12 Months Ending September 30,2014, September 30, 2015 and October 31, 2016

Sep-1 4Federal

lncome TaxCurrent Rates

$ 14,008,1342,914,0001,139,474

Sep-1 4State


$ 14,008,1342,914,000

1 ,108,304

31 ,170

Sep-1 5Federal


$ 13,277,7873,105,243

514,815

3,508,7131,O78,447

253,000637,875

1,381 ,824(1,1 52,992)

63,538128.680)

Sep-1 5State


$ 13,277,787 $3,105,243

3,508,7131,O78,447

253,000637,875

483,645

31,170

Oct- 1 6Federal


Oct-16State


g 9,234,620 $4,195,603

3,508,7131,O74,447

253,000850,500708,750

(205,258)

31 ,170

UWPA EXhibit NO. KHD-1Schedule 7

Oct-16Federal

lncome Tax

18,729,317 $4,195,603

774,432

3,508,7131,078,447

253,0008s0,500708,750

2,190,616(1 ,152,ee2)

63,538128.680)

6,399,410(639,301)

35.OOo/"

2,016,038

1 ,100,968 $

35.000/"385.339

2,401 ,377

$ 3.473,859 $

$ 177,029,6582.37"/"

Oct-16State

lncome Tax

18,729,3174,195,603

3,508,7131,078,447

253,000850,500708,750

743,262

31 ,170

774.432

9.990/"

774.432

$ 177,029,6582.370/.

No.Line

Description

1 Operat¡ng lncome Before lncome Taxes2 lnterest Expense (1)

3 State lncome Tax

4 Section 481 (a) Repair Adj. (2007-13)5 Repair Adi. 11112014 - 9l30l146 Repair Adi. 1ol1l2O14 - 121311147 Repalr Adj. on 2015 AdditionsI Repair Adj. on 2016 Additions

I Excess Of Tax Depreciation Over Book

10 Taxable lncome

11 lncome Tax Rate

Proposed Rates Proposed Rates

231,625 (146,782) 1 ,100,968 694,246 1,100,968 694,246

$ 9.954.660 s 11.094.134 $ 3,948.068 $ 4,841 ,291 $ Q.287,273',) $ (2,054,640) $ 6,258,904 $ 7,440,058

35.00% 9.99% 35.00% 9.99% 35 000/. 9.990/. 35.O00l. 9.990/"

9,234,6204,195,603

(174,088)

3,508,7131,O74,447

253,000850,500708,750

(800,546)(1 ,152,992)

63,538128.680)

12131415

Pro Forma lncome Tax : CurrentCTA AdjustmentAmortizâtion of Flow through TaxesAmorlization of lncome Tax Credit

Total - Current lncome Taxes

Deferred lncome Tax:Repair AdlustmentLess: State Deduction (Fr. Sch.6-6)lncome Tax RateDeferred lncome Tax - Repair Adjustment

s 2,365,996 $ 1,139,474 $ 263,689 $

$ 5,478,035(547,256)

35.O00/.

$

1,725,773

231 ,625

35.000/"81.069

1.806.842

$ 2.365,996 $ 1,139,474 $ 2,070,531

s14.815 $ (1 .918,680) $ (174,088) $ 1 ,072,482 $

3,484,131(1 ,1 52,ee2)

63,538(28.680)

s 122,953,6012.37"/"

16

17181920

6,399,410(63e,301)

35.00"/"2,016,038

1 ,100,968

35_000/" 9.99%385 339

2.401 .377

482,697 $ (174,088)

177,029,658 $ 177,029,6582.37o/" 2.37"/"

21 Excess Of Tax Depreciation Over Book22 Less: State Deferred lncome Tax23 lncome Tax Rate24 Deferred lncome Tax - Tax/Book Deprec.25 Total Deferred lncome Tax (L?O+L2a)

26 Total lncome Taxes (L16+L25)

27 Rate Base28 Weighted Cost Of Debt

$ 122,953,601 $ 131 ,022,901 $ 131,022,901 $2.37"/" 2.37"/" 2.37õ/"

$ $

9.99"/"

$ 514,815 $

29 lnterest Expense (1) $ 2.914.000 $ 2,914,000 $ 3,105,243 $ s.10s.243 $ 4,195,603 $ 4,195,603 s 4,195,603 $ 4,195,603

UWPA Exhibit No. KHD-1Schedule I

United WaterworksConsolidated Capital Structure at September 30, 2014Using Pro Forma Cost of Debt

LineNo. Item Amount Percentaqe Cost

1 Long-Term Debt

2 Common Equity

3 Total

$323,830,000

397,280,032

9721 ,110,032

44.91o/"

55.09%

100.00%

5.28%

10.55%

Weiqhted

2.37"/"

5.8't%

B.1B%

UWPA EXHIBIT NO. CDJ-I

BEFORE THE




CARYL D. JERSEY

CONCERNING

OPERATING REVENUES

UNITED WATER PENNSYLVANIA, INC.

DOCKET NO. R-20 1 5 -24627 23

JANUARY 28,2015

OF

UNITED WATER PENNSYTVANIA

SUMMARY OF OPERATING REVENUES

TOR THE TEST YEAR ENDED SEPTEMBER 30, 2014

UWPA Exhibit No. CDJ-1

Schedule 1

Test Yea¡

Historlc Test Year (9/30/2014)

HTY

Per Books Sewer [1] Adfl2ì

Future Test Year (9/30/2015)

AdJ Customer Growth [3] Norm [4] FTY

ToBllled TYAnnual FTYGToMh Usage AsAdjusted

Fully Projected FutureTest Year (10/31/2016) Fully Projected at proposed

L¡ne

No. Revenue Descrlption

FPFTY

Growth

Norm

Usage

FPFTY

As

1 Resldent¡al

2 Commerlcal

3 lndustr¡al Water

4 Large lndustrlal

5 Publlc Authority

6 Pr¡vate Fire Protectlon

7 Publlc Flre Protectlon

I Misc. Serv¡ce Revenue

9 DSIC Surcharge Revenue

10 surcharge

11 Regular Unbllled Revenue

12 Total

Revenue Target

(1t

s20,611,266

8,609,046

630,320

600,054

1,451,085

7,376,295

903,828

300,625

7,6r,4,176

l7,L57}.

39,2A2

(3) (4)

S 18o,ooo 912,310

$11,s66

1L37,232) s 3,2ss

5ú,229

(37,68s)

3,899

{it

(ssoe,963)

(s16s,1s3)

(s13,017)

So

(s131,163)

(8)

20,447,55A-

8,453,744_

454,065

57r,948-

1,357,563

1,36O369

910,689

297,725_

2,448,844

(73,836)

{10)

(S2s4ss7) S

(s67,776) s

(s8,os1) s

s

(ss8,283) s

s

s

(11)

20,296,578

8,396,242

446,0r4

571,94A

!,299,279

r394,729

913,650

297,72s

2,43O3r4

(73,2ee1

ll2)

27,659,LL2

Ll-,775,O59

669,595

840,833

1,909,651

7,494,682

974,220

297,725

(16,060)

(10,381)

(28,106)

(2,900)

(s)

s 40,278

3,165

(18,919)

so

26,472

(6)

s 113,667

Lr,220

27,760

2,962

le)

ro3,617

LO,274

so

27,760

2,962

(13)

36.27%

40.24%

50,13%

47,OL%

46,9A%

7.5096

0.06%

0.0096

(29,Xs3)

855

|13s,2821

s36,128,819 s (s7,M7l s (30,301) S38,4OO S s0,s36 S1ss,6o8 (5819,336) S36,234,658 S 1s4917 S(417,00s) S 3s,e72,s80 S ¿S,SO¿,si8 2667%

41565,028

70,624

(3181

150

Consumptlon ln MGL

Consumpt¡on for Bulk Water [51

Consumptlon For Hydrants I5l

STAS

4,470,O87

3957

7637

Remove Sewe¡ from Revenue

September 2014 adl reversed in October (180k)

Remove Industrlal Customer from HTY (137K)

Remove Prior Perlod Fire Bi¡l¡ng AdJ (33K)

Annuallze Publlc Fire based on numbe¡ of hydrants at 9/30/14Remove Unbllled revenues (39K)

S€e Schedule CDJ- 2 for customer growth calculatlons

S€e Schedule CDJ- 3 for usage normalizat¡on calculatlons

This consumptlon is not included ln metered billing above.

7.50% Not on Pub F¡re effectlve U1l15-0.22% All charges except DSIC ellective 4hOl2O74

4,247,524

4549

4372

4,t88,47e

4549

4372

111

Í21

f3l

t4l

ts!

DStC


CUSTOMER GROWTH REVENUE ADJUSTMENTFOR THE TEST YEAR ENDED SEPTEMBER 30, 2014

l-ine Large Public

No. Description Residential Commer¡cal lndustrial lndustrial Authority Total(a) (b) (d) (c) (f)

H¡stor¡cal TY Customer Growth Calculation

1 Actual Normal¡zed Bills (1)

2 Actual Annualized Bills (2)

3 Actual Test Year Reported Volumes

4 Average Volumes Per Normalization

5 HTY Customer Annualized Growth Bills (Line2-t¡ne1)

6 HTY Customer Annuallzed Growth Volumes (L¡ne 4 X tine 5)

Historical TY Customer Growth Revenue Normal¡ztion

7 Weighted Avg Servlce Charge

8 Revenue From Service Charge ([ine 7 X Lines)

9 Weighted Avg Volume Charge

10 Revenue From Volumetric Charge (Llne 9 X Line 6)

11 Total Historical TY Adjustment (Line 8 + Line 10)

Future TY Customer Growth Calculation

12 Forecasted Customer Growth

13 Annualize Bills (Linel2 x 12)

14 AverageVolumes Per Normalization

15 Normalized Volumes (Line 13*Llne 14)

16 Revenue From Service Charge (Line 7 X Line 13)

17 Revenue From Volumetric Charge (Line 9 X Line 15)

18 Total Future TY Adjustment (Line16 + Line 17)

Fullv Proiected Future TY Customer Growth Calculation

19 Forecasted Customer Growth

20 Annualize Bills (Line12 x 12)

21 Average Volumes Per Normal¡zation

22 Normalized Volumes (Line 13*Line 14)

23 Revenue From Service Charge (Line 7 X L¡ne 13)

24 Revenue From Volumetric Charge (Line 9 X Line 15)

25 Total Future TY Adjustment (Linez3 + Line 24)

26 Total Growth Adjustment (Line 11 + Line 18+ Line 25)

3,6L4

]4,476

3,336

L3,724

' 2s7s6t S 24.658 $ (18,919) S 5 26,412 S L75,822

(1) Sum of Historic Test Year Monthly Customer Counts(2) Historic Test Year End Customer count X 12 months

lnd Larse lnd

UWPA EXhibit NO. CDJ-1

Schedule 2

693,646

694,9s6

4,377,613

1,310

6,488

631,303

632,556

2,334,202

3.56

L,253

4,462

11.10

s13,e0s

Ss.91

526,373

295

3,s36

3.56

12,59L

39,24L

74,426

58,670

58,692

!,452,t40

24.L7

22

537

527.63

S608

S4.81

52,ss7

7

78

24.r7

1.885

2,I55

9,06s

625

600

93,468

147.91

(2s)

(3,698)

S99.93

(s2,4e8)

$4.44

(5t6,4zLl

24

24

206,712

0.00

0

0

407.00

5o

So.oo

$o

3,024

3,084

291,09L

86.53

60

5,r92

Ss6.42

S3,38s

5c.qc

523,027

rL3,667 LL,220 - L24,887

272

3,264

3.49

tt,40L

36,222

67.395

6

7Z

23.93

1,723

1,989

8,285

7

ProForma Consumption FPFTY ll0/31116]'Pro Forma Number of customers by class FFTY

Pro Forma Number of Bills by Class FFTY

ProForma Consumption FfY 19 /3Ol tslPro Forma Number of customers by class FTY

Pro Forma Number of Bills by Class FTY

HTY Volume Charge Revenue per books (9/30/MlHTY Customer Charge Revenue per books

Res

2,233,3r353,280

639,356

2,264,98253,008

636,092

L3,622,s876,988,679

Com

L,407,8384,904

58,842

r,420,2084,898

58,770

6,999,9381,609,108

556,t74ro2,2s2

557,296t4,652

Pub Authzß,68r

257

3,084

266,873257

3,084

1,285,448165,638

4,L88,47858,492

701,906

4,247,52458,214

698,s70

23,021,4428,880,329

206,7L286,935

206,7r2

50

600

88,74850

600

2

24

2

24


Schedule 3

UNITED WATER PENNSYIVANIA

CUSÍOMER USAGE NORMATIZATION REVENUE ADJUSTMENT

FOR THE TESÍ YEAR ENDED SEPTEMBER 30, 2014

Line

No. Resident¡al Commerical lndustr¡al

Large

lndustrlal

Public

Author¡ty Total

(a)

3.56

631,303

2,247,930

2,334,202

(86,272],

Ss.91

1ss09.963)

(b)

24.t7

58,670

L,477,797

7,452,L40

(34,349)

54.81

ls16s-1931

(c)

t47.97

625

92,445

93,468

lr,023l

s4.44

0.00

24

206,712

206,7L2

0

s0.00

So

86.53

3,024

261,68L

291,091

129,410)

s4.44

(s130,432)

(f)

693,646

4,226,560

4,377,673

(151,0531

(d) (e)

Normalization Volumetrlc Adiustment Calculatlon

1 AverageVolumesPerSYearNorms HTy(1)

2 Normalized Bills (21

3 Normal¡zed Volumes (Une 1* line 2)

4 Histor¡cal TV Volumes

5 Volumetr¡c Adjustment ([ine 3 minus Line 4)

6 Weighted Avg Volume Charge (31

7 Revenue From Volumetric Charge (L¡ne6 X Lines)

8 Revenue D¡fference due to changes in weighted average rates

9 Total Normal¡zation Adiustment

So $o (s8,476) s0 s (731) (se,207)

ls50s.s63l ls16s.191ì s0 (s131.163) 1s819.336)

(1) Per analys¡s based on actual usage

(2) 5um of Histor¡c Test Year Monthly Customer Counts on Schedule COJ-2

(3) See Growth Adjustment Line 9

UNITEO WATER PENNSYTVANIA

CUSIOMER USAGE NORMAIIZATION REVENUE ADJUSTMENT

FOR THE TEsÍ YEAR ENDED SEPTEMBER 30, 2015

Line

No. Residential Commerical lndustrial

Large

lndustrial

Public

AuthoriW Total(a)

3.49

636,092

2,221,911

2,264,982

(43,071)

Ss.91

(s2s4,s97)

(b)

23.93

58,770

!,406,175

!,420,208

(14,0931

$4.81

ß67,7761

(c) (d) (e) (f)

Normalization Volumetrlc Adiustment Calculat¡on

10 AverageVolumes PerSYearNorms FTY(11

11 Normallzed Bills (4)

l2 Normalized Volumes (Line 10 * line tt)

13 nY Volumes (5)

t4 Volumetric Adjustment ([ine 12 minus L¡ne 13)

15 Weighted Avg Volume Charge (3)

16 Revenue From Volumetr¡c Charge (Line 14 * Line 15)

L7 Revenue Difference due to changes ln weighted average rates

18 Total Normalization Adjustment

(1) Per analysis ofhistoriô usage

(2) Sum of H¡storic Test Year Monthly Customer Counts

(3) see Growth Adjustment Line 9

(4) Pro Forma Number of Bllls by Class FTY from Ex 3 - Growth Adj(5) See Ex- 3 Growth Adj, Pro Forma Consumptlon FTy

144.89

600

86,935

88,748

(1,813)

54.44

0.00

24

206,7r?

206,7L2

0

So.oo

5o

82.26

3,084

253;687

266,873

(13,193)

s4.44

(Ss8,510)

698,570

4,!75,354

4,247,524

172,7691

5o 5o 5o S0 S 227 $227

(s2s4,s97) (s67,7761 (s8,0s1) s0 (s58.283) fs388.707)

UNITED WATER PENNSYLVANIA

PRIVATE FIRE PROTECTION

FOR THE TEST YEAR ENDED SEPTEMBER 30,20T,4


Schedule 4

FPFTY Revenue

Proposed @ ProposedL¡ne f Meter S¡ze

HTY

Ë of Units

HTY Revenue

Current Rate @ Current Rate

FTY

# of Units

FTY

# of Bills

FPFTY

# of Units

FPFTY

# of Bills

FTY Revenue

@ Current RateRete RãtÞ

r2

3

4

5

6

7

8

9

10

11

918

66

2,220

3,637

2,582

398

1s3

3'4"

8"

10"

t2"74',

72

5

t7529L

214

31

L2

s

s

s

s

s

s

$

s

s

5

$

s

s

s

5

s

L7.42 s

46.93 s

60.26 s

100.17 s

149.31 s

213.79 s296.63 ss44.92 5

L4,98r

2,8r9

t26,546

349,493

384,t75

80,s99

42,121

889

63

2,160

3,560

2,577

387

r48

4,447 5

2,454 5

15,486

2,960

ß0,162356,630

384,809

a2,790

43,753

259,260

90,519

FTY Revenue

@ Current Rate

S 18.73 S

S so.so S

$ 64.7s S

S 107.6a S

S 160.s1 S

s 22e.s2 s

S 31s.88 S

s s8s.79 s

t7,L94

3,333

!ß,8r2391,040

4r43s7

91,353

48,789

74q

180

297

2r532

L2

37L

204

77

6

185

303

2r533

13

385

209

f2 HTY Revenue

13 Adjustment for Pr¡or years:

t4 FTYAdjustment

15 FFTYAdjustment

s8.30 s36.89 s

249,524

88,352

S 1,338,610

t,376,295

s (37,68s)

HTY Revenue FTY

CurrentRate @CurrentRate #ofUnits

HY1

HY2

357

200

s

s

4,614 5

2,513 S

62.67 539.66 s

289,159

99,646

s 1,498,682

FPFTY Revenue

Proposed @ Proposed

S 1,366,369

27,760

27,760


PUBLIC FIRE PROTECTION

FOR THE TEST YEAR ENDED SEPTEMBER 30,2014

s

s

HW

# of Units

FPFW

fr of UnitsRete Râtê

r Bloomsburg2 Dallas3 Harrisburg

Mechanicsburg

t2 HTY Revenue

13 Adjustment for Pr¡or years:

t4 FWAdjustment

15 FFWAdjustment

13.33 s 64,888 296

17,67 5 L4,63r 7r24.t7 5 642,439 2,229

2s.83 S 185,769 600

$ got,tzt 3,189

903,828

S 6s,108 297

5 L4,949 72

5 644,7s9 z,z3r

s 18s,873 600

5 910,689 3,200

S 1s.33 S os,sza

S 1s,33 S rs,g¡z

$ zq.s 5 647,079

$ zs.ga 5 rss,gzo

5 gu,zzo

29s

69

2,2r5

599

s

s

3,L78

s

$

s

2,962

2,962

UWPA EXHIBIT NO. TGL-I

BEFORE THE




OF

THOMAS G. LIPPAI

CONCERNING

OPERATING EXPENSES AND TAXESOTHER THAN INCOME TAXES


DOCKET NO. R-201 5-2462723

JANUARY 28,20T5

United Water Pennsylvania, lnc.

Docket No. A-201 5-2462723

Operat¡on and Ma¡ntenânce Expenses

For the Histor¡cal, Future and Fully Forecasted Future Test Years

12 MonthsAd¡ustment Ending

No. 9l3ol2o't4


Future Test Yea¡

UWPA Exhibit NO. TGL.1

Schedule TGL-1

Page 1 of 1


YearLine Account

No. No. Utility Operatinq Expenses

Future TestYear

Adiustments Year

(1) (2)

1 $ 4,577,124

2 919,960

3 986,495

388,519

240,249

157,092

1,468,480

53,984

670,563

361,795

543,222

(3) (4)

$ 361 ,292 $ 4,938,416 $

169,083 1 ,089,043

74,145 1,060,640

(53,454) 3s5,065

(s)

208,425

149,O44

24,395

7.706

(6)

$ 5,146,841

1,238,087

1,085,035

342,77'l

L

2

3

4

5

6

7

8

9

10

17

72

13

74

15

16

77

18

19

20

27

22

23

24

261a

28

29

30

51

5¿

33

601.0

604.0

604.0

604.0

604.0

610.0

615.0

616.0

618.0

620.0631 -

þJJ,OJO

634.0

635.0

636.0

636.0

636.0

641 .0

642.0

650.0

657.0

658.0

660 0

666-667

670.0

675.0

675.3

675.6

675.9

Various

Labor Expense

Employee Group Health & Life

Employee Pension BenefitsEmployee Post Retirement Benefits Other ThanPension

Other Employee Benefits

Purchased Water

Purchased Power

Fuel for Power Production

Chemicals

Material & Supplies

outside serv¡ces

Management and Service Fees

Lab Testing Fees

outside contractor's

CC&B Support Cosls

Oulside Professional Services

Rental - Build¡ng / Real Property

Rental of Equipment


Property & Gen'l Corporate L¡ability lnsurance

Worker Compensation

Advertising

Reg Commiss¡on Exp-Amortization Rate Case

Bad Debt Expense

Fringe Benefil Expense Transfer

Telephone Expense

Amortization - Deferred ltems

Postage and Air Freight Expense

Other O&M

Total Operation and Maintenance Expenses

lnflation Rate Calculation

Non-Revenue Water Calculation

s 15,647,M7 $ 540,9s2 $ 16, 188.399 $ 1.408.158 $17,596,557

4

7

I9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

28

29

2,431,297

99,1 88

418,032

350,873

180,922

88,383

23,310

502,407

332,182

121,129

30,280

315,659

157,175(741,653)

201,320

54,444

248,286

466.730

2,504,236

56,791

462,1 66

346,672

254,673

69,885

22,983

614,275

355,876

129,755

30,908

217,042

162,862(849,5771

206,807

49,194

238,754

371,325

75,127

12,728

10,630

7,973

5,857

2,172

185

6,409

1 5,858

3,047

711

150,913

(1 ,1 78)

(50,898)

4,757

17,851

5,491

365.400

17,475'16,901

(144,074)

(12,535)

150,239

66,947

(69,729)

72,939(42,3e7)

44,134(4,201).

73,752(1 8,4e8)

(328)

1 11,868

23,694

8,626

628(98,617)

5,687(107,924].

5,487(5,250)

(e,531)

(95.405)

257,724

173,992

1,324,406

41,449

820,802

428,741

473,493

9,987

4,682

314,104

364

35,667

9,861

10,890

267,712

178,674

1 ,638,510

41 ,813

856,469

438,602

484,383

2,579,363

69,519

472,796

354,646

260,531

72,057

23,167

620,683

371,734

132,801

31,619

367,955

161 ,684(900,474)

211,564

67,045

244,246

736.725

30

31

United Water PennsYlvania, Inc.

Docket No. R-201 5-2762723Labor ExpenseVarious Accounts

UWPA Exhibit No. TGL-1Schedule TGL'2

Adiustment No. 1

Page 1 of 1

LineNo. Description

Historic TestYear

Future TestYear


Year

2

3

4

567

Labor Expense - net of

capilalize I tr an sf e rred i n/o u t :

- Harrisburg- Bloomsburg- Dallas- Mechanicsburg

$ 3,724,530515,170246,476452,240

$ 3,896,538530,625253,871465.807

Total Labor Expense-net $ 4,577'124 $ 4'938

United Water Pennsylvania, lnc.Docket No. R-201 5-2462723Employee GrouP Health and LifeAccount Number 91700

LineNo.

1

2

34

567

II1011

1213

141516

12 MonthsEnded Future Test

Year4

UWPA Exhibit No. TGL-ISchedule TGL-3

Adjustment No.2Page 1 of 1

Fully ForecastedFuture Test YearDescriotion

Medical lnsurance

Dental

Vision

Group Life lnsurance

Total Employee Pensions & Benefits

$ 816,263

B1 ,615

392

21,689

_$_e1e,999_

$ 1,021,608 (a) $

67,435 (a)

0 (b)

1 ,161 ,484 (d)

76,603 (d)

0

24,45723 483 (c)

-9.J12,5n $ t,262,544

Ref,erence Notes:(a) Appibd actllal 2015 employer health care costs to actual number of Plan participants at September 30,

2014 in addition to reflecting additional employees.(b) Commencing in 2015, the Company will no longer contribute to employee vision coverage.

(c) Refer to "Other Benefits" worksheet.(d) Reflects additional employee and applied a 12.9% increase to Future Test Year costs.

United Water Pennsylvania, lnc.

Docket No. R-201 5-2462723

Employee Pension Benefits

Account Number 91500

UWPA Exhibit No. TGL-1

Schedule TGL-4



LineNo.

12 MonthsEnded9130114

Future TestYear

1

2

3

4

5

6

7

Description

Employee Pension Expense $ 986,495 $ 1,060,640 (a) $ 1,085,035 (b)

Total Employee Pension ExPense $ 986,495 $ 1,060,640 $ 1,085,035

Reference Notes:(a) Used 2015 estimate provided by actuary plus 12% increase due to change in mortality tables.

(b) Applied Fully Forecasted Future Test Year inflation rate. 2.3OOo/"

United Water PennsYlvania, lnc.

Docket No. R-201 5-2462723

Employee Post Retirement Benefits Other Than Pension (PEBOP)


UWPA Exhibit No. TGL-lSchedule TGL-5

Adjustment No.4Page I of 1


LineNo.


Future TestYear

1

2

3

4

5

6

7

I9

Deqcription

Employee PEBOP ExPense $ 388,519 $ 335,065 (a) $ 342,771 (b)

Total Employee PEBOP ExPense $ 388,519 $ 335,065 $ 342,771

Reference Notes:(a) Used 2015 estimate provided by actuary plus 12% increase due to change in mortality tables.

Historical year inctudes initial transition obligation (lTO) amortization. ITO fully written off in

2014 calendar year therefore no ITO reflected in Future or Fully Forecasted Future test Years

(b) Applied Fully Forecasted Future Test Year inflation rate. 2300%

United Water Pennsylvania, lnc'

Docket No. R-201 5-2462723

Employee Post Retirement Benefits Other Than Pension (PEBOP)

Account Numbers 91800 and 91850

UWPA Exhibit No, TGL-1

Schedule TGL-6


FullyForecasted

Future Test Year(a)

LineNo.


Future TestYear (a)

1

2

3

4

5

6

7

Description

401k Matching

Other Benefits

Reference Notes:(a) Refer to "Other Benefits" worksheet.

$ 160,757 $ 174,908 $ 182,557

79,492 59,333 60,698

$ 240,249 $ 234,241 $ 243,255

United Water Pennsylvania, lncDocket No. R-201 502462723Purchased Water ExPenseAccount Number 50605

Historic TestYear Adiustments Adiustments

UWPA EXhibit NO. TGL-lSchedule TGL-7



YearLineNo. Descri

Future TestYear

1

23

456

Purchased Water

Total Purchased Water

Water Purchased (MG)

$ 1 57,092 $ 16,e01 $ 173,992 $ 4,682 $ 178,674

s 157.092 $ 16.901 $ 173,992 $ 4,682 $ 178,674

71.640 32.01 103.648 103.648

United Water PennsYlvania, lnc.Docket No. R-201 5-2462723Purchased PowerAccount Number 50610

LineNo.

1

23

4567

B

I10't1

12131415

12 Months

UWPA Exhibit No. TGL-1Schedule TGL-B

Adjustment No. 7Page 1 of 1

Fully ForecastedFulure Test Year Future Test Year

Description

Purchased Power ExPense

Bloomsburg Plant Add'l Operating Costs

Manganese Plant

Total Purchased Power

lnflation Rate:Future Test YearFully Forecasted Future Test Year

Ended 4

$ 1,468,480 $ 1 ,324,406 $ 1 ,506,910

131 ,000

600

S 1.469.490 $ 1,924,406 g 1,638,510

2.075o/o

2.300o/o

Reference Notes:(a) Applied Future Test Year inflation rate to historical average kwh cost.

(b) Applied Fully Forecasted Future Test Year inflation rate Future Test Year cost.

United Water Pennsylvania, lnc.Docket No. R-201 5-2462723Fuel for Power ProductionAccount Number 50620

LineNo.

B

I10

11

12

1314


Future Test

UWPA Exhibit No. TGL-ISchedule TGL'9



1

2

3

456

7

DescfiPtion

Fuel - Power Production

Total Fuel for Power Production

Historical lnformation:

Period

20112012201 3Total

3 Year Avg CCF Per MG Production

Production (MG):Future Test YearFully Forecasted Future Test Year

Price Per CCF:12 Months Ended 9130114

Future Test YearFully Forecasted Future Test Year

.lnflation Rate:Future Test YearFully Forecasted Future Test Year

Year

$ 53,984 $ 41,449 $ 41 ,813

S 53.994 $ 41,449 $ 41,813

ccFGost (basedupon actual

bi52,7

Production

45,86241,52146,'106

42,76344,786

Avg CCFUsage

41,93541,352

Cost52,91741,44941 ,B'13

6,995.0796,708.5726,665.240

$$

133,489 20,368.891

0.1 526

Production(MG)

6,398.7506,309.799

1516171819

2021

222324252627282930

ccF54,648 $

'4'1 ,935 $41,352 $

Avg CCF Cost$$$

0,970.ee (a)

1.01 (b)

2.0750/o

2.300Y"

Reference Notes:(a) Applied Future Test Year inflation rate to historical average ccF cost.

(b) Applied Fully Forecasted Future Test Year inflation rate Future Test Year cost'

United Water Pennsylvania, lnc.Docket No. R-201 5-2462723Chemical ExpenseAccount Number 50635

UWPA Exhibit No. TGL-1Schedule TGL-l0Adjustment No.9

Page 1 of 1

LineNo. Descri n

Historic TestYear

Future TestYear


Year

1

2345

67

B

910

11

Chemical Expense (a)


Manganese Plant

Total Chemical Expense

$ 670,563 $ 820,802 $ 827,816

20,000

I 653

$ 670,563 $ 820,802 $ 856,469

Historic TestYear Adiustments

$ 670,563 $ 6,646 $

Reference Notes:(a) Historic Test Year amount adjusted for item charged to incorrect account.

Reclass from account 50630 - Expenses Transferred (Cr).

AdjustedHistoric Test

Year

121314

15

16

677,209

United Water PennsYlvania, lncDocket No. R-201 5-2462723Materials and SuPPliesAccount Number 50300

LineNo.

12 MonthsEnded 9l30l14

Future TestYear

UWPA Exhibit No. TGL-1Schedule TGL-11



Year

1

23

4567

B

I10

11

Descriotion

Material and SuPPlies

Total Material and SuPPlies

$ 361,795 s 428,741 (a) $ 438,602 (b)

$ 361,?95_ _9___4nr4\- -$-t98,602-

Reference Notes:(a) Applied Future Test Year lnflation Rate to 3 year average

ini nppl¡eO Fully Forecasted Future Test Year lnflation Rate to Future Test Year Amounl

MaterialandYear uoolies

$ 443,875424,172392,030

2.07SYo

2.3000/o

12'13

1415

16

201 1

2012201 3

3 Year Average 420,026

United Water PennsYlvania, lnc'Docket No. R-201 5-2462723Outside Serviçes ExpenseAccount Numbers 91100 - 91350

LineNo.

Future Test Year


Adjustment No. 11

Page I of 1

FullyForecastedFuture Test12 Months

Ended 9/30/14

$ 543,222

Year

1

23

456

DesqriPtion

Oulside Services

TotalOutside Services

$ 473,493 $ 484,383

$ sqs,zzz $ 473,493æ- $ 484,383

Reference Notes:(a) Refer to outside service worksheet for the methodologies utilized.

United Water Pennsylvania, lnc.Docket No. R-201 5-2462723Management and Service FeesAccount Numbers 90850,90851 and 90852

LineNo,


Future TestYear


Ad¡ustment No. 12

Page 1 of 1


Year

1

2

4

5

6

7

B

I10

11

12

1314

15

16

Descf iPtion

Management & Service Fees

Total Management & Service Fees

Non-Bargaining Proiected Salary lncreases:Future Test YearFully Forecasted Future Test Year

g 2,431,297 $ 2,504,236 (a) $ 2,57e,363 (b)

$ 2,579,363

3.ÙQo/"

3.00%

Reference Notes:(a) Applied non-bargaing employee projected Future Test Year wage increase to Historical Test Year amount'

Used the Historical Test Year amount because it more truly represents the current costs versus historical

information.(b) Applied non-bargaing employee projected Fully Forecasted Future Test Year wage increase

to Future Test Year amount

United Water Pennsylvania, lnc.Docket No. R-201 5-2462723Lab Testing FeesAccount Number 50420

LineNo. DescriPtion

Lab Testing Fees

Total Lab Testing Fees


UWPA Exhibit No. TGL-1Schedule TGL-l4



Year (a)Future Test Year

$ 99,188 $ 56,79'1 $ 69.519

$ 99,188 $ S6,791 $ 69,519

1

2

3

4

567

Reference Notes:(a) Based upon required compliance sampling and testing in each period

United Water Pennsylvania, lnc.Docket No. R-201 5-2462723Outside ContractorsAccount Number 50400

LineNo.

Future Test Year




1

2

3

4

5

6

Descriotion

Outside Contractor'sFuture Test Year Adjustment (a)

Total Outside Contractor's


$ 418,032 $ 432j66 $30,000

442,10630,690

$41 o32 $ 166 $ 472 796462

Year

OutsideContractor's

ExÞense Adiustment (d)AdjustedAmount

$7

B

I1011

1213141516171B

19

2021

22232425262728293031

201120122013

977,605 $399,167339,837

(446,467) $ 531 ,138399,'r67339,837

3 Year Average


$ 423,381

2.075"/"2.300y"

Beference Notes:(a) Adjustment for new contract with ltron who will perform the AMI hosting

fees in the UWPA Newberry System. This new charge is not in the historical data

(b) Applied inflation rate to 3 year average of historical data before adjustment noted

in (a).(c) Applied inflation rate to Future Test Year amount,

(d) Prior to implementation of the Customer Care and Billing System (CC&B) in the

latter part of 201 1, Utility Business Systems (UBS) provided maintenance for

the customer service billing system. The $(aa6,467) adjustment reflects the

UBS maintenance costs and is eliminated since UBS will not be providing this

service anymore with the implementation of CC&B. ln 2011 and going forward,

a new account, 50405, was established to capture the CC&B maintenance and

support costs.

United Water PennsYlvania, lnc.Docket No. R-201 5-2462723CC&B Support ExPenseAccount Number 50405

LineNo.

UWPA Exhibit No. TGL'lSchedule TGL'16

Adjustment No. 15Page I of 1

Future Test Year


Year

$ 350,873 $ 346,672 $ 354,646

$ 350,8?3 $ 316,ç?2

CC&B Support AdjustedAmount


1

2

3

45

DescriPtion

CC&B Support Costs

Total CC&B SupPort Costs

67

B

I1011

12131415

1617

18

192021

22232425

Year

2012201 3


$ 0,876 $326,852352,398

ustment(10,876) $

326,852352,398

$ 339,6252Year Average

Reference Ng,tes:(a) rne customer care and Billing system (cc&B) was implemented in the

latter part of 2011 and a new account, 50405, was establ¡shed to capture

the cc&B maintenance and support costs. The charges in 2011 do not

represent a full period of charges and was eliminated in determining normal

costs for this expense thereby resulting in a two year instead of a three year

average.(b) Applied inflation rate to 2year average.(c) Applied inflation rate to Future Test Year amount.

2.07SYo2.3001"

United Water PennsYlvania, Inc.

Docket No. R-201 5'2462723Outside Professional ServicesAccount Number 50410

LineNo.


Future Test Year(b)




(c)

1

2

3

4

56

DescriPtioft

Outside Professional ServicesFuture Test Year Adjustment (a)

Total Outside Professional Services

$ 180,922 $ 237,501 $ 242,96417,56717 172

$ 180,9rr $ 154,6

OutsideProfessional

Services

7

B

9101't

12

13

14

1516171B

19

2021

222324

201120122013

Year nse360,945 $266,651241j36

ustments Amount264,599195,318238 103

$ 232,673

$ 6,346) $

3 Year Average

Referenc,e Notes:(a) AdltrstrT,ent for new contract with lrth Solutions who will perform the service

of handling the UWPA One Call locates. This new charge is not in the historical data,

(b) Applied inflation rate to 3 year average of historical data before adiustment noted in (a)

(c) Applied inflation rate to Future Test Year amount'

iOi f n ZOf B the Company iniliated a new Cap/Ex Policy' The adjustments reflect

necessary deductions in order to normalize and comply to the new policy.

(71,333)(3,033)

2.0750/"2.300y"


United Water PennsYlvania, lnc.Docket No. R-201 5-2462723Rent - Building and Real ProPertYAccount Number 50600


Adjustment No. 17Page 1 of I

Fully ForecastedFuture Test YearLine

No.


Future TestYear (a)

1

23

456

Descriotion

Rent

Total Rent

Refere.nce Ngtes:(a) Refer to "Rent" worksheet

$ BB,3B3 $ 69,885 $ 72,057

-

l-_gqeqg- -$--qq999-g 72,057

United Water Pennsylvania, lnc.Docket No. R-201 5-2462723Rental of EqulpmentAccount Numbers 90110 & 50310

LineNo.


Future Test




1

23

4

56

Description

Office Equipment Rental

Total Office Equipment Rental

Reference Notes:(a) Refer to "Office Equipment Rental" worksheet

Year

$ 23,310 $ 22,983 $ 23j67

$ 23,310 _$_22,999_ 1

United Water Pennsylvania, lnc.Docket No. R-201 5-2462723Transportation ExpenseAccount Numbers 50640 and 50645

LineNo. DescriÞtion

1 Leases2 Car Allowance3 Fuel4 Maintenance & RePair

5 Payroll6 lnsurance7 Depreciat¡onI Disposal of Vehicle9 Other (registration, plates, title fees, etc.)

1011 Total costs

Less Cap and Billed Out

Total Transportation ExPense _$__q9492-

Reference Notes:

Based upon projected costs for replacement/new leases

Based upon three year average with inflationCar Allowance:

Year201120122013

3 Year Average

Based upon three year average w¡th inflationFuel:

Year2011 $ 201'8102012 189,985

2}1|g 180,987

3 Year Average $ 190,927

Based upon three year average with inflationMaintenance & Repair:

Year201 1

20122013

3 Year Average


Adiustment No. 19Page 1 ot 1

FullyForecasted

Future Test Future TestYear Year

$ 464,376 (a) $ 464,37611,139 (b) 1 |,396

194,889 (c) 199,372

81,946 (d) 83,831

6,629 (e) 6,78243,373 (f) 44,828

2,617 (s) 2,617(8,270) (h) (8,460)

21,575 (¡) 22,071

-$- Blgp?b $ Bæ31,(204,000) (i) (206,128)

s 614.275 $ 620,683

Future TestYear


Year

$ 464.376 $ 464,376

-$ - 11J3e -$--Ii¡a¿-

$ 194,889 $ 199,372

-F---gCþ46- -$---ã581-

12 MonthsEnded 9t30114

$ 270,02013,000

188,242112,594

7,74935,793

2,617(12,728)13,210

$ 630,49s

28 089)(113

16

17

$

18

19 (a)

21 (b)

23242526

?!2e (c)3031

32JJ

34

3937 (d)38394041

1q45 (e)

4647484950

3153 (f)54

3957 (s)58596061

62bJ

ãu (h)

66ôt686970

l!73 (i)747576

78

!e-81 ú)ó¿

á; (k)

85

86

11,00010,542

$ 87,51667,00386,321

$ 80,280

Based upon three year average with inflationPayroll:

Year201120122013

$ 6,7823 Year Average

Provided by Director of lnsurance based upon Company's needs

Based upon three year average with inflationDeprec¡ation:

Year20112012201 3

3 Year Average

Based upon three year average with ¡nflation

Disposal of Vehicles:Year201 1

20122013

3 Year Average

Based upon three year average with inflationOther:

YearZO11 $ 21,6542012 27 '5722013 14'182

3 YearAverage $ 21,136 $ 21,575

Based upon Labor Capitalizedffransferred Out (See "Labor Worksheel").3 year average -2493fo

lnflat¡on Rate:Future Tesl Year 2.075%Fully Forecasted Future Test Year 2.300/o

'1 ,41872

2,6172,617

$

$

-g--zlTT -$*---?F1?

(2,716]|(760)

(20,829\

$ (a,roz) $ (8,270) $ (8,460)

$ 22,071

United Water Pennsylvania, lnc.Docket No. R-201 5-2462723Property and General Corporate Liability InsuranceAccount Numbers 91400 and 91450




12 MonthsEndedsl3ol14

$ 24,776

307,406

LineNo.

Future TestYear (a)

1

234

5

6

7

II

Descriotion

Property lnsurance

General Corporate I nsurance

Total Property & GeneralCorporate Liabilitylnsurance expenses

Year

29,429

326.447

$ 30,569

341 165

_$___994,1æ_ _q_955,8?9_ _q_e?r/93_

$

Reference Notes:(a) Provided by Director of lnsurance based upon the current and anticipated needs

of the Company

United Water PennsYlvania, lncDocket No. R-201 5-2462723Worker CompensationAccount Number 91460

LineNo.


Future TestYear

UWPA Exhiþit No. TGL-lSchedule TGL-22



Year

1

23

4

5

67

DescriPtion

Worker Çompensation

Total Worker ComPensation

$ 't29,755 $ 132,801

$ 129,755 $ 132,801

$ 121,1?9

$ 121,129

Reference Notes:(a) provided by Director of lnsurance based upon the current and anticipated needs

of the Company

United Water PennsYlvania, lnc.Docket No. R-201 5-2462723AdvertisingAccount Numbers 50675 and 90410

LineNo.


AQjustment No.22Page 1 of 1

Future Test Year


Year

$ 25,1e2 (a) $ 25,771 (b)

5 714 (a) 5 848 (b)

31 .619

2.Q75Vo2.300"/o

DescriPlion

Advertising Expense

Sales Expense

Total AdveÉising ExPense

12 MonthsEnded 9130114

24,680

5,600

$1

2

345

67

II10

$ 30,280 $ 30,908 $

Reference Notes:(a) Applied Future Test Year inflation rate to historical amount

i¡i nppt¡eO Fully Forecasted Future Test Year inflation rate to Future Test Year amount

United Water Pennsylvania, lnc.Docket No. R-201 15-2462723Regulatory Commission ExPenseAccount Numbers 91900 and 92000




Future TestYear


YearLineNo.

1

234567II10

11

12

13

1415

1617

1B

192021

2223

Description

Rate Case Expense Deta¡ls:Legal ServicesCustomer Notification, Transcripts & Misc

Consulting Services:- Rate of Return- Cost of Service- Depreciation Study

Total Rate Case ExPenses

Current Amortization

Amortize Rate Case Expenses Over 3 Years

Regulatory Commission ExPense:Regulatory Commission ExPense

Total Regulatory Commission Expense

350,00030,000

25,00042,00045,000

$ 492,000

$ 139,212 $ ',l 1,601 $ 164,000

$$ 176,447 205,441 $ 203,955

$ 315,659 $ 217,042 $ 367,955

2425

26

272829

Regulatory Commission ExPense:Fully


Year

Per 201 3

PAPUCAssessment

ReportFuture Test

Year

Taxable Revenue

Amount AssessedPSC Rate

$ 34,200,688

$ 193,9090.57o/"

$ 36,234,668

$ 205,4410'57"/"

$ 35,972,580

$ 203,9550.57Vá

United Water PennsYlvania, lnc.Docket No. R-2015-2462723Bad Debt ExpenseAccount Numbers 90400 and 90405

LineNo. Description

Bad Debt ExPense

Total Bad Debt ExPense

12 MonthsEnded 9l3ol14

Future TestYear




1

2

3

4567I9

10

11

12

13

14't5

16

17

18

19

$ 157 175 $ 162.862 161 684

161,684$ 157,175 $ 162.862 $

20

21

22232425

Historic Uncollectible ExPense

Historic Test Year Revenues

Effective Uncollectible Rate

2013

132,445

35,727,889

0.3717o

0.4491o

$ 250,617

$ 34,744,539

0.721%

2011

85,100

33,193,47'l

0.256Vo

$

$

$

$

3 Year Uncollectible Rate

Future Test Year

$ 36,234,668

$ 162,862


Year

Revenues

Uncollectible ExPense

$ 35,972,580

$ 161 ,684

United Water PennsYlvania, lnc.Docket No. R-201 l5-2462723Fringe Benefits TransferredAccount Numbers 90950 and 90953

Line

12 MonthsEnded

913012014

Future TestYear


Ad¡ustment No.25Page 1 of 1


YearNo. GL AC# nes

1

¿a

4t

6

7

B

I1011

12131415'16

171B

192021

22

70251702527025391 46091 50091 55091 7009180091 85091 860

FICA TaxesFederal Unemployment TaxesState Unemployment ÏaxesWorker compensationEmployee Pension CostPost Retirement Health Care AccruedEmployee Group Heahh & LifeEmployee 401KOther Employee BenefitsOther AwardsTotal Costs

Account 90950/90953

Fringe Beneflts Capitalized/Transferred Out/Other Accounts

Total Fringe Benefits Transferred

Net Transferred ln / Out Payroll"/" (3 Yr Avg)

4 755

$ 1741.653) $ (849.577\ $ (e00 ,474)

$ (741,653) $ (849,577) $ (900,474)

-23.57"/" -24,93"/o -24.93"/o

$ 455,9684,285

24,991121 ,129986,495388,519915,585160,75783,866

$ 481,0613,948

22,303129,755

1,085,035335,065

1,112,527174,90859,333

$ 514,6113,948

23,038132,801

1,085,035342,771

1,262,544182,55760,698

24.93"/"

United Water PennsYlvania, lnc'

Docket No. R-201 5'2462723

Telephone Expense


Future Test Year(a)

UWPA Exhibit No. TGL-1

Schedule TGL'27Adjustment No.26

Page I of 1


Year (b)LineNo.

6

7

I9

10

11

12

13

14

15

16

17

1B

19

12 MonthsEndedsl30l14

1

2

3

4

5

Pescrip,tion

Telephone Expense

Total Telephone ExPense

Year

$ 201,320 $ 206,807 $ 211,564

$ 201,320 $ 206,807 $ 211,564

TelephoneExpense

2.075"/"

2.300"/"

192,953

203,64021,r 217

3 Year Average s 202,603

Reference Notes:(a)Applied inflation rate to 3 year average.

(b) Applied inflation rate to Future Test Year amount.

lnflation Rate:

Future Test Year

Fully Forecasted Future Test Year

20L1,

2012201,3

s

United Water PennsYlvania, lnc.Docket No. R-201 5-2462723Amortization - Deferred ltemsVarious Accounts

LineNo.

1

2

34

567

B

91011

12131415

16

17

1B

1920


Future TestYear




YearDesqriPtion

Hurricane lrene Flood Damage

Rabold Flood Damage

April/May 2011 Flood Damage

Mechanicsburg Groundwater StudY

Rabold Expansion Study

Newberry DBP Study

Tank lnspections

Total Amortization

Cost

$ 301,507

$ 45,000

$ 76,266

$ 170,079

$ 30,234

$ 5,069

$ 10,625

30,192

9,000

15,252

30,192

3,750

15,252

$ 30,192

15,252

'17,008

3,023

507

1,063

67 045

(a) $

(b)

(b)

(c)

(c)

(c)

(c)

$

_g__54A44 $ 49,194

Reference Notes:(a) - amortized over 10 Years(b) - amortized over 5 years

ici - propos¡ng 10 yeai amortization of costs associated with preliminary study costs ( "M" Projects)

United Water Pennsylvania, Inc.

Docket No. R-2001 15-2462723

Postage and Air Freight ExPense


UWPA Exhibit No. TGL'1

Schedule TGL-29

Adiustment No.28Page 1 of 1

FullYForecastedFuture Test

Year (b)LineNo.

6

7

B

I10

11

12

13

14

15

16

17

18

19

Descriotion

Postage and Air Freight

Total Postage and Air Freight

Year

Future Test Year

$ 248,286 $ 238,754 $ 244,246

$ 248,286 $ 754 $ 244,246

Postage and

Air Freight

Expense

225,600234,497

241.,606

2.075"/"

2.300Yo


1

2

3

4

5

20112012201,3

s

3 Year Average 5 233,901

Reference Notes:(a)Applied inflation rate to 3 year average.

(b) Applied inflation rate to Future Test Year amount.

lnflation Rate:

Future Test Year


Un¡ted Water Pennsylvania, lnc.

Docket No. R-2O1 5-24627 23

Other O&M Expenses

Various Account Numbers

UWPA Exhibit NO. TGL.lSchedule TGL-30

Ad¡ustment No.29Page 1 of 1

L¡neNo. Description

HistoricTest Year Ad¡ustments

Future TestYear Adiustments


Year

1

2

o

4

b

7

II

10

11

12

other o&M

Total Other O&M

Summary Other O&M:

13 Account Number

$ 466,730 $ (95,405) $ 371 ,325 $ 8'540 $ 379'865


- Sludge Disposal

- Membranes

- Maintenance

131 ,860

70,000

155,000

131,860

70,000

155,000

$ 466,730 $ (9s,405) $ 371,325 $ 365,400 $ 736,725

Description 12 Mos End

9/30114

Adjusted 12

Mos End

s/30114Future Test

Year


Year

Waste disposal - sludge (a)

Expenses lransfened (Cr) (b)

Meals

Miscellaneous expenses

Office supplies

Dues & subscriptions

Licenses and fees

Other utilities-G&A

Club and professional dues

Travel expense

lT supplies and expense

lT system support

Other Awards

Staff mtgs, conf's & seminars

Clothing & uniforms

Relocation expense (c)

Clâims & Settlements

Safety equipment

Other misc G&A exPenses

s s67 s

6,646

t2,23644,433

34,t924,334

20,62450,473

6t,76513,026

18,960

20,960

4,75523,O95

31,,492

L2,902

4,04549,269

52,956

(s67) s(6,646)

(0) s

L2,236

44,433

34,r924,334

20,624

50,473

61,765

13,026

18,960

20,9604,755

23,095

31,4920

4,O45

49,269

53,523

s14

15

16

17

18

19

20

21

22

¿J

24

¿c

26

27

28

29

30

31

Õ¿

JJ

34

35

36

ôt

38

39

50625

50630

50650

50655

901 00

901 50

90200

90300

90500

90600

90700

90750

91860

92150

9220092250

92500

92550

92600

9,489

29,036

3 1,458

4,072

24,LO6

47,78L

60,279

14,448

1,5,526

LO,592

3,848

26,89523,585

9,708

29,103

32,t874,L66

24,66048,880

61,666

L4,78015,883

10,835

3,937

21 ,57424,r27

(t2,902]'

567

r,794r-6,096

52,320

1,835

76,466

53,524

Total Other O&M s 466,730 s (19,s48) s 447,182 5 371,325 s 379,865

Referençe Notesl(a) Amount charged to Incorrect account. Should have been charged to account 92600 - Other Misc G&A Expense'

(b) Amount charged to incorrect account. Should have been charged to account 50635 - Chemical Expense'

(c) Non-recurring item deducted for ratemaking purposes.

United Water PennsYlvania, lnc.Docket No. R-201 5-2462723lnflation Adiustment Rate

LineNo.

UWPA Exhibit No. TGL'lSchedule TGL-31

Adiustment No.30Page I of 1

1

2

34567II1011

1213

14

15

16

17

1B

1920

21

222324

DeqcriPti,on

source: Blue chip Financial Forecasts october 1 ,2014 (Volume 33, No. 10)

Consumer Price lndex

Future Test Year:

4Q 20141Q 20152Q 20153Q 2015

lnflaton Adjustment


4Q 2015

1Q 2016

2Q 2016 (a)

3Q 2016 (a)

lnflaton Adjustment

Annual1 .9o/o

2.0o/o

2.2o/"

2.2%

Annual

2.3/"2.3Y"

2.3V"2.3%

Quarter0.475"/"0.500%0.550o/o

.550%2.O75o/"

Quarter

0.575%

0.575V"

0.575o/"0.575%2.3OOo/"

Reference Notes:(a) lndex not available so used 1st quarter of 2016 index'

United Water PennsYlvania, lnc.Docket No. R-201 502462723Calculation of Non-revenue Water Percentage

LineNo.

Total Production (MG)

TotalSales (MG)

Non-Revenue Water (MG)

% Non-Revenue Water

HistoricalTestYear




YearFuture Test

Year

1

2

345

67ð

I10'11

1213

14151617

Comoutation of Non-Revenue Water %:

121311201212131120131213112014

3 Yr Average Non-Revenue Water %

6,667.242

434.875

2,232.367 2,151.226 2,121.321

33.48"/" 33.62% 33.62V"

33.95%33.767o33.16%

33.62t"

6,398.750

4,247.524

6,309,799

4,188.478

Un¡ted Water Pennsylvania, lnc.Docket No. R-201 5-2462723Taxes Other Than lncomeVarious Account Numbers


Future Test YearYear Adiustments


Adiustment No.32Page 1 of 1


YearLineNo.

Ad¡ustmentNo.

12 MonthsEnded

Future TestYear

Adiustments9130114

1

2

3

45

6

7

II1011

12131415161718

Description

Real EstatePayrollSales and Use (a)(b)

Franchise (c)

Total Taxes Other Than lncome


$ 35,57621 ,941

100(16,504)

$ 377,050 $507,1 86

4,90037.400

3031

3233

$ 341 ,474485,244

4,80053,904

8,672 $34,412

113(37,400)

385,722541,597

5,012

$ 885,422 $ 41.113 $ 926.535 $ 5.796 $ 932.332

Reference Notes:(a) For Future Test Year applied inflation rate to historical period.

(b) For Fully Forecasted Future Test Year applied inflation rate to Future Test Year amount'

(c) Pennsylvania Corporate Capital Stock Tax is eliminated in 2016.

2.075"/o2.300/o

United Water PennsYlvania, lnc.Docket No. R-201 5-2462723Real Estate TaxesAccount Number 702OO

LineNo. DescriPtion

Real Estate Taxes

Total Real Estate Taxes

$ 341,475 $ 377,050

$ 341,4?5 $ 3??,050




Year (b)

$ 385,722

_9___385;t22_


Future TestYear (a)

1

2

3

45

67

Description


Future TestYear (a)


Ref Year (b) RefI910

11

12

13

14

15161718

19

2021

222324252627282930

31

32333435363738

394041

4243444546

PURTACountySchool


Purta ïax Payment:20112012201 3

3 Year Average

County:

$ 281,22224,91135,341

$ 313,83726,88836,325

321,05527,506

(c)(d)(d)

(a)(b)(b)

$

37 16.1

Total $ 341,4?4 $ 3i?,050 _g__385J22_

Reference Notes:(a) Applied Future Test Year inflation rate to three year average(b) Applied three year percentage average increase lo 2014 tax amount'

(c) Applied inflation rate to Future Test Year amount.(d) Applied three year percentage average increase to Future Test Year amount.

3 Year Average

School:

201 1

201220132014

2.075o/o

2.3o0o/o

$ 303,325314,032305,015

$ 307,457

20,39422,25022,85825,084

32,75134,01134,56435,358

9.1Oo/o

2.74o/o

9.74o/o

7.19o/o

3.85o/o

1.630/o

2.30o/o

2.74/o3 Year Average

20112012201 32014

United Water Pennsylvania, lnc.Docket No. R-201 5-2462723PayrollTaxesAccount Numbers 70250 - 70253

Historical:

UWPA Exhibit No. TGL-lSchedule TGL'35


Location

All Locations

Total Historical

Future Test Year:

HarrisburgBloomsburgDallasMechanicsburg

HarrisburgBloomsburgDallasMechanicsburg

Total Fully ForecastedFuture Test Year

$ 312,04343,82420,96738,471

$ 75,15510,2494,9048,997

$ 2,940 $420210378

$ 455,968

455 485

FICA Medicare FUI SUI Total

FICA(inclu4inqMedicare) FUI

$ 4,285

SUI

$ 24,991

Total

$ 485,244

$ 389,90142,06326,55348,670

$ 298,259 $32,22920,35737,351

71,8337,5374,7618,73s

$ 2,898 $336210378

16,91 1

1,9611,2252,206

Total Future Test Year $ 388,194 $ 92,866 $ 3,822 $ 22,303 $ 507,186

Fullv Forecasted FutureTest Year:

FICA Medicare FUI SUI Total

17,1562,4511,2252,206

g 407,29456,94527,30650,052

$ 415,305 $ 99,306$ 3,948$ 23,038 $ 541,597

991

United Water Pennsylvania, lnc.Docket No. R-201 5-2462723Sales and Use TaxesAccount Number 70300

LineNo. DescriPtion

Sales & Use Taxes

Total Sales & Use Taxes



12 MonthsEnded Future Test


1

23

45

67

B

I1011

12

13

Referenc,e Notes:(a) Applied inflation rate to historical period.

(b) Applied inflation rate to Future Test Year amount'


4 Year Year

4 800$ 4 5,012

s 4.800 $ 4,900 $ 5'o1z

2.0757"2.300o/"

United Water Pennsylvania, lnc.Docket No. R-201 5-2462723Franchise TaxPennsylvania Corporate Capital Stock TaxAccount Number 70350Projected Future Test Year

LineNo.

Book lncome

Avg Book lncomeDivide (10) by.095

Net WorthNet Worth

Net Worth

Add (11) and (25)Divide Line (21) by 2Valuation DeductionCapital Stock Value

Net Worth Tax Rate

Total Captital Stock Tax



1

2

345

678

I1011

12131415't6

171B

192021

22232425

262728

2011 $ 5,481 ,9192012 5,893,5052013 6,189,2472014 6,759,1332015 7,307,946

31,631 ,7505

6,326,350

6,326,35066,593,158

1213111s12131114

133,1 '18,910

125,810,964

133,1 18,910133,1 18,910

1

99,839,183

166,432,34083,216,170

(160,000)83,056,170

0.045o/"

$ 37,400

UWPA EXHIBIT NO. JCC-I

BEFORE THE




OF

JAMES C. CAGLE

CONCERNING

CONSOLIDATED INCOME TAXES, IRS

TANGIBLE PROPERTY REGULATIONS AND

HOLDING COMPANY RESTRUCTURING

LTNITED WATER PENNSYLVANIA, INC

DOCKET NO. R-201 5-2462723

JANUARY 28,2015

UWPA Exhibit No. JCC-1


Computation of Consolidated lncome Tax Adjustment

LineNo. 2011 2012 2013

(a) ( (d)

1 United water Pennsylvania Taxable Income ($5,069,967) $9'745'670 $6'526'119

Taxable lncome of regulated affiliates and non-

2 regulated affiliates with positive taxable income [1] (595,677) 97,259,881 109'875'092

Percentage of UWPA Average Taxable lncome to

3 Total (Line 1 / Line 2)

Taxable lncome of non-regulated affiliates with

4 average negative taxable income (64,448,997) (64,556,115) (53'213'903)

5 Line 3 times line 4

6 FederalTax Rate

7 Consolidated lncome Tax Calculation (Line 5 X Line 6)

[1] lncludes all Taxable income of regulated affiliates regardless of income or loss.

Average(e)

$3,733,941

68,846 .432

5.42o/o

(60,739,672)

(3,294,264)

35o/o

($1,152,992)

SUEZENVIRONNEMENT North America & United WaterREGULATED- CURRENT

H#:i=JTo* rcc-2

1009/ø

100%

Legend

Inactive companies not shown

100%

1000/o 100% 1000/"50% owned by NJWDS

Each is

owned1000/o

Each Each lsowned1 000/.

owned100vo

WeterEnv¡ronmental

Seru¡ces lnc. (DE)27-1076,86

(NJ)22-330206'l

UW

Un¡ted WaterSeryices LLC (DE)

51{1357396

Un¡tod Water lnc.(DE)

55.{r8,t0585

ENVIRONNEMENTNoñh America lnc (DE)

36€l/t0269

tloldlng

ContEct Ops trea¡ ostate

SUEZENVIRONNEMENT North America & United WaterREGULATED - PROPOSED uwpAExhibit JCC_2

Page 1 of2

1000/"

1000/.

Legend

Inact¡ve companies not shown

1000/ø

50% owned by NJWDS

Holdlng

ContÞctOps EÞal osúato

Eiffi:i][ .;¡ Ènfrä;:r.] 1Un¡ted Water

EnvironmentalSery¡ces lnc. (DE)

27-1076,¡6

(NJ}22-3302061

Un¡ted WaterSeru¡cès LLC (DE)

51{357396

Un¡têd Water lnc.(DE)

55.t¡810585

ENVIRONNEIItlENTNorth Amedæ lnc (DE)

3631¿10269

ffiffiffi]H*ù*il,'ffi#tÀI;tíl;IËfiitrflffirzl

UWPA EXHIBIT NO. PL-1

BEFORE THE




OF

PEILING LIN

CONCERNING

CASH WORKING CAPITAL/LEAD LAG STUDY


DOCKET NO. R-2015-2462723

JANUARY 28, 2015

UWPA Exhibit No. PL-1


INDEX OF SCHEDULES

LEAD/LAG STUDY

Descri on

Lead Lag Summary

Summary of Revenue Lag

Calculation of Billing Lag

Calculation of Collection Lag

Calculation of Expense Lag

Payroll

Payroll Taxes

Medical Dental Vision lnsurance

Management and Services Fees

I nsu rance

Chemicals


Outside Services

Energy

Purchased Water

Other Taxes (not including payroll taxes)

Schedule

2-2

t

2

2-t

3

4

5

6

7

8

9

10

1,1"

t2

1_3

L4lncome Tax

UWPA EXhibit NO. PL-1

Schedule 1


Summary of Cash Working Capital Requirement

For the Period Ended September 30, 2014

Line

No. Descr¡ption

Revenue Expense Net (Lead)

Davs Davs Lag Days

Historic Future

Test Year Future Test Year

CWC Test Year CWC

Historic

Test Year

Fully

Forecasted

Future

Test Year

Fully

Forecasted

FTY

cwc(a)

1- Payroll

2 Payroll Taxes

3 Medical Dentaf Vision lnsurance

4 Management and Services Fees

5 lnsurance

6 Chemicals

7 TransportationExpense

8 Outside Services

9 Energy

L0 Purchased Waterl-L Other Taxes (Excluding payroll taxes)

12 lncome Tax

L3 Total Cash Working Capital Requirement

40.73

40.73

40.73

40.73

40.73

40.73

40.73

40.73

40.73

40.73

40.73

40.73

13.88

20.49

t7.4817.51,

r7.274L.20

33.463l-.93

3s.9546.87

(ss.6e)

36.39

26.85

20.2423.25

23.22

23.46(0.471,

7.27

8.80

4.78(6.14)

r00.424.34

s336,701 54,938,4L626,908 s07,1,86

57,2L9 1,054,605

t54,670 2,504,236

29,136 485,631(863) 820,802

L0,007 614,275

29,929 1,247,!23t9,23L L,324,406(2,643) 173,9s2

158,643 626,2964L,68L 2,585,346

(b) (c) (d) (e) (f) (e) (h) (e) (h)

$ 4,s77,!24485,244

898,2702,431,297

453,311

670,s63502,407

L,241,364

L,468,480157,092

576,625

3,505,47L

s363,27828,r2467,r77

159,31-1

3t,2t3(1,0s7)

12,235

30,068!7,344(2,927]|

172,309

30,74r

ss,146,841541,,597

1,202,222

2,579,363

s04,536

856,469

620,684r,287,2291,638,5r.0

r78,674600,51-4

4,248,29r

s378,61030,033

76,580164,090

32,429(1,103)

12,363

31,0352r,458(3,006)

1,65,21,5

50,514

lg99É19_ 1992,819- _5s:9,21r_

UWPA Exhibit No, PL-1

Schedule 2

Lin e Billing

TVpe

Service

Las

Revenue

Billed

WeightedDays

Business Average

Billine

AdjustedAverage

A/R Balance

Weighted

Collection CollectionLas Lag

Total

Revenue

LaeNo. Period D Mo

UN ITED WATER PENNSYLVAN IA

September 30,2014Summary of Revenue Lag

(a) (b) (c) (d) (e) (e) (h) (i) U) (k) (t)

1

2

3

4

5

6

7

8

9

10

rL

12

13

Oct-13

Nov-13

Dec-13

Jan-1-4

Feb-14

Mar-14Apr-14

May-14

Jun-14

Jul-14

Aug-14

Sep-14

Total

MonthlyMonthlyMonthlyMonthlyMonthlyMonthlyMonthlyMonthlyMonthlyMonthlyMonthlyMonthly

14.87

15.20

1,4.73

15.98

15.49

14.44

14.85

15.53

1.5,07

15.27

15.84

15.04

s3,168,3s42,982,0282,803,7562,93Q,096

3,013,834

2,817,I932,843,7592,969,9782,976,9933,105,313

3,168,354

3,Q62,706

1.31

L.27

1.r"5

1.31

1.30

L.t41.18

7.29

1.25

r.327.40

7.29

31

28

31

30

37

30

31

31

30

31

30

31

23.86

23.76

26.66

25.32

26.45

26.13

25.78

25.73

25.36

25.90

24.76

26.64

1.93

2.00

2.14

2.08

2.26

2.13

2.03

2,rt2.12

2.24

2.1.5

2.33

5102,205

s106,501590,444597,670597,22Q

593,906

597,734S9s,8o6

S9e,233

Sroo,rzrs105,612

598,797

s2,438,1"052,530,8402,4r7,5872,472,6202,57r,4242,453,4t72,365,027

2,464,6552,516,508

2,594,5642,675,3752,631,950

J39!99!Z¿_s35,842,363 15.21 25.52 40.73

United Water PennsylvaniaBilling Lag


Schedule 2-'1

Page 1 of 36

Begin ni ng

Read

Cycle # Oct-13

Ending

Read

Oct-13

Service

Days

Billing

Oct-13 Days

Tota I

Oct-L3

Average

Billing Service We¡ghted

2

43

45

47

49

51

53

57

72

74

16-7Q

82

84

86

92

94

1021-04

105

106

108

11L

113

1 l-9

72L123127

202

204206

208

212

21,4

2L62r8222

231,

233237

239242

244

246253256257

259266

311

313

315

333

341"

354

363

369

e/2s/t3sl3/13sl3h3el3h3sl3h3s/3113el411.3

sl4113s/41L3s/4113s/4/13els/13el5l13slslt3s/s/13slsh3s/6/13e/6/13s/6/L3e/6/L3e/6/!3e/sh3e/e/13ele/L3s19/t3sle/13

slrolt3s/1.0h3911.0/13

sl1.0h3eho/L3s/1.1./L3

slL1./139/1.1"/L3

s/1.L/139/1.L/t3e/t2h"3e/t2/t3s/12173sh2h3sh2lt3e/73113el13h3sl13h3s/13/13s/1.6/13sl16h3el1.6h3s/1"6/L3

el171139/17lt3e/17 113

e/171139/].8/13e/1.8h3e/1.8173

s/L8lt3

r0l2s/r3 30

r0/1.1r3 28

1o/th3 28

1.0/1./1.3 28

1.0/rh3 28

70/2/1.3 29

L0/2/13 28

1.0/2/L3 28

ro/2/L3 28

10/3/L3 29

r0/3/r3 29

1.0/3/13 28

t0l3lr3 28

r0/4/L3 2s

1.0/4/L3 2e

to/4/13 29

t0/4h3 28

1O/7 /73 3r.

LO|T /13 31

r0/7 h3 31

ro/7113 3L

t0/8/13 29

LO/8/r3 29

rol8l13 2e

Ljlslr3 29

t0l9lL3 30

tjlelt3 2e

r0l9lr3 29

tolglr3 2e

!0lrolr3 30

tj/rolr3 30

to/L0173 29

1.0/1"0/13 29

rc/rLlL3 30

10/1.1.1L3 30

r0/tL/1.3 30

10/tL/t3 29

roltLlr3 32

L0lr4l1.3 32

ljlt4lr3 32

rollsl].3 33

rj/Ls/r3 32

to/ß/r3 32

rclls/r3 32

1.0/ts/r3 32

to/L6h3 30

to/r6/t3 30

1.0/1.6/13 30

10/16/1.3 30

r0/r7 /1.3 30

1.0/17 /t3 30

L0/17l13 30

r0/r7/13 30

t0/1"8/1.3 30

L0/1.8/r3 30

r0/t8/1.3 30

1.0/1.8113 30

r0/2s/t3 0

L0/r/t3 0

rchhs o

1.0/r/r3 0

Lo/1.1r3 0

L0/2/13 0

r0/21r3 0

Lolz/ß o

10/2/13 0

10/3h3 0

r0l3h3 0

7o/3/t3 o

rol3/L3 o

ro/4/13 o

1O/4h3 o

1O/4/r3 0

7O/41r3 0

1O/7h3 o

1O/7h3 0

to/7h3 o

t0/7113 0

70/8/13 0

1.0/8/L3 0

1.0/8/L3 0

10/8113 0

L0/9/r3 0

1.0/s/r3 0

1.0/eh3 0

tole/1.3 0

tolß/13 o

1.0/to/r3 0

ß/1.0/13 0

10/1"0/13 o

ß/t1/13 0

LO/11./r3 0

1.0/1.1./1.3 0

L0/1"r/L3 0

1.011.4/13 0

L0lt4/73 0

10/t4/r3 0

rohslr3 o

ß/rs/13 0

t0/ß/L3 0

10/ß/13 0

L0/7s/r3 0

Lo/1.6h3 o

to/r6113 0

ro/t6lr3 0

1O/16/t3 0

1.0/17 /L3 0

1O/17/L3 0

t0/17/r3 0

ro/17/13 0

1.0/1.8/t3 0

ro/18/13 o

ro/rgh3 o

1.0118/13 0

0.1s s0.30

0.1L

0.08

0.06

0.07

0.05

0.06

0.08

0.06

0.L2

0.26

0.r40.08

0.07

0.06

0.27

0.08

0.06

0.05

0.09

0.31

0.11

0.07

0.09

0.05

0.07

0.10

0.07

0.10

0.09

0.08

0.08

0.08

0.080.06

0.08

0.07

0.07

0.07

0.06

0.07

0.07

0.05

0.08

0.18

0.32

0.06

0.08

0.09

0.08

0.11

0.09

0.06

0.1,2

0.07

0.06

32,697

68,46125,84417,347

13,26474,2051,2,325

14,545t8,26412,98625,80959,7003r,329T6,54715,556

1_2,808

60,0981,6,613

12,921,

9,6s4t8,44I67,06323,49814,449L8,7939,549

1,5,757

2r,7081,4,6L2

20,72918,67517,6581,6,946

16,44276,46612,046L6,804

1,2,884

13,49L13,23912,083T3,4OT

13,0809,r97

1"6,642

38,4r466,96912,83r17,59419,8L3

T7,gLT

22,29019,232

L2,59025,961,

15,803

13,270

15.0

L4.0

L4.0

1,4.0

L4.0

1,4.5

14.0

L4.0

14.0

L4.5

L4.5

L4.0

L4.0

1,4.5

1.4.5

14.5

14.0

15.5

15.5

L5.5

15.5

1,4.5

14.5

14.5

1,4.5

15.0

1,4.5

1,4.5

14.5

l-5.0

15.0

1,4.5

L4.5

15.0

15.0

15.0

t4.516.0

16.0

16.0

16.5

16.0

16.0

16.0

16.0

15.0

15.0

15.0

15.0

15.0

15.0

L5.0

l-5.0

15.0

15.0

15.0

15.0



Schedule 2-'lPage 2 of 36

Begi nni ng

Read

# Oct-13

Endlng

Read

Oct-13

Service

Days

Billing

Oct-13

Average

Service WeightedDays

TotalOct-13

Billing

Da

374378379381

382383

384

389

392394396

398

401"

403

401

409

41.1.

413417

419

422

42442642843r432

433

437439

509

517

521,

532622

637

653

664t0371,r

715724

735737

740742

744

746

747

748755760766

774

776

780

elrsl13sllsl13slls/r3slIeh38123113

8123113

8l23lL38l23lL38123113

8123/L3

8l26l138126/t38/26/138/27/138127 /138/27 /138128/13

8/28/138/281138128h38128/13

8l2e/138l2e/138l2s/138l2s/L38/30/L38l30/1.38130h38l30/138130/13

8l30/138l30/t38130/13

8l30/138/30/138/30h38/30/738/30/138/30h38/301138/301t38l30/138l30/t3sl3/13sl4h3e/s/13s/6/t3elsl13sls113

e/10/1.3e/1.1./t3s/12h3e/r211.3

eh3l139/16/13

1012r173

r0121./13

7012r/13r0l21.l13sl2olt3el20h3el23l13el23l13el23l139l24l139l24l139124/13

el2sl139lzsl139l25l13el2sl13el26l13e/26113e/26h3e/26/t3e/26/t3e/27 /13e/27 /13e/27 /13s/27 /t3s/30/1.3e/30/73e/30/13sl3olt3e/30/13s/30h39l3o/13el3ol13sl30l13el30lt3e/30h3e/30/L3e/30/L3e/30/13e/301t3e/30113sl30l13el30/13lolL/13rol2/L3ro/3h31.0/4113

r0/7113t0/7h3tols/13rols/13

r0hol137011.r/L3

tol14lt3101ß/13

70/21/73 o

1j/2r/r3 0

1O/21./r3 0

r0/21./r3 0

9/20/13 0

e/20/1.3 0

s/23h3 o

9/23/13 0

e/23h3 o

9/24113 o

9/24/13 0

e/241L3 0

9/25/13 0

9/2s/r3 0

sl2sh3 o

9l2s/t3 0

el26/13 o

s/26h3 0

9/26/13 0

s/26h3 0

9/26/73 0

e/2t /13 0

9/27 /13 0

s/27 /r3 o

9/27/13 0

e/30h3 o

el3o/r3 o

sl3o/r3 o

sl3o/13 0

9l3o/r3 o

9l3o/r3 o

s/30/13 0

s/30/!3 0

9/3olL3 o

e/30/t3 o

e/30/r3 0

sl3o/1.3 o

sl30/13 0

e/30/13 0

s/3011.3 0

9/30/13 o

s/30173 o

el30h3 0

rolLh3 o

ro/2/r3 0

1.0/3/L3 o

10/4/13 0

L0/7/13 0

Lo/7/r3 0

1O/81t3 o

ro/e/r3 0

10/10h3 0

7o/t3./r3 o

roh4/1.3 o

ro/ß/13 0

0.07 s0.09

0.r70.05

0.r20.06

0.25

0.r40.0s0.09

0.2r0.08

0.08

0.09

0.06

0.06

0.07

0.070.08

0.16

0.43

0.11

0.11

0.080.09

0.02

0.r20.11

0.080.L4

0.11

0.06

0.060.060.03

0.07

0.07

0.13

0.05

0.08

0.05

0.060.10

0.11

0.060.19

0.06

0.040.060.05

0.04

0.0s0.05

0.08

0.20

14,56517,071,

33,4239,722

26,L6413,843

52,02529,43810,308

17,81,4

45,403t7,432t6,74r1"9,1,57

12,98512,83315,497

t5,79817,278

35,84992,99823,83523,s6r17,24918,593

3,45423,81921,85415,86627,99321,,992

12,21,5

12,462T2,367

7,083

13,557

13,723

26,20410,26L16,09210,518

tr,37920,28724,00712,97043,s8613,1768,373

74,392

11,,51,1,

8,699

L2,272

10,33 1

16,44043,824

16.0

16.0

16.0

16.0

74.0

L4.0

15.5

15.5

15.5

16.0

1,4.5

14.5

15.0

1,4.5

1,4.5

1,4.5

1,4.5

L4.5

14.5

1,4.5

14.5

L4.5

L4.5

14.5

L4.5

15.5

15.5

15.5

15.5

1-5.5

15.5

15.5

15.5

15.5

1-5.5

15.5

15.5

15.5

15.5

L5.5

15.5

15.5

15.5

t4.014.0

L4.0

t4.o14.0

1,4.0

L4.0

1,4.0

14.0

74.5

15.5

1,4.5



Schedule 2-1

Page 3 of 36

Begi n ni ng

Read

# Oct-1-3

Endi ng

Rea d

Oct-13

Se rvice Billing

Oct-L3

Average

Billing Service

D

WeightedDays

Tota¡

Oct-13

sh7l139118113

slleh3sl24/L3sl2s/73sl26h3s/27 /13el3olL3s/3/L3e/3/13sl4/1.3sls/13e/6h3s/e/t3s/s/t3

s11.0/L3

s11.1./1.3

9112/L3

s/13/139l13/L3e/16/L3s11.6/1.3

e/17 /13e/1.8/t3e/rs/13e/23/13e/23h3s/23113s/24/13e/2sh3e/26/13el27 /13el27 /13s/30/t3e/30h3e/30l13e/4/13s/4h3e/4/73e/4/13

s/Ltlt3s111./1.3

91L1"/t3

s11.1./t3

s/1.r/13eh8/L3e/18h3e/r8/L3s/1.8/L38126/L38/26/138126/138/26/138/26/73

10117173 30

10118113 30

10121.113 32

ljl2s/13 31

r0l28lr3 33

tol29lt3 33

10/30113 33

70/37/13 31

10/1./13 28

rol1./r3 28

1.012/L3 28

rol3h3 28

1.014/L3 28

70/7 /t3 28

1.0/8/13 2e

1.0/9/L3 29

1.0/to/r3 29

1.0/L1./r3 29

1.0/14/13 3L

t0/14/13 31

Lo/1.s/r3 29

L0/L6/r3 30

t0l17/73 30

1.0/18/13 30

10l2ur3 32

rol23lr3 30

1Ol23lL3 30

7O/23/r3 30

1O/24/r3 30

1.0/2s/L3 30

1.0/28/13 32

Lo/2e/1.3 32

10/301t3 33

r0l31lr3 31

r0131./L3 3L

L0131./13 3L

r0l4/r3 30

L0l4/L3 30

1.0/4/t3 30

1.0/4/1.3 30

1.0/fl/13 30

L0/J.t/r3 30

1.011.1.1L3 30

1.011.1./1.3 30

ß/r./13 30

10/1.8/13 30

L0/t8113 30

tolrslL3 30

10178/13 30

9l2s/L3 30

9/2s/r3 30

s/2sh3 30

e/2s/r3 30

9/2s/r3 30

10/17/13 0

r0/L8/r3 o

10/2L/t3 0

t0/2s/13 0

1"0/2811.3 o

t0/2elr3 0

1.0/30173 0

ro/3t/13 o

LO/!/L3 0

tolth3 o

to/2/L3 o

ro/3/13 o

ro/4h3 o

70/7h3 0

10/8h3 0

rolelß o

10/70/L3 0

rclll.lr3 0

1.0/1.4/13 o

L0/14/L3 0

Lo/!s/L3 0

L011.6/r3 0

t0/17 /1.3 o

1.0h8/73 o

ro/271ß o

1.0/23h3 o

1O/23/r3 0

10/23/L3 0

1.0/24/13 0

t0/2s/1.3 0

r0/28h3 o

10/29/13 0

1O/30/L3 0

1O/31./L3 0

1.0/31/13 o

Lo/3t/r3 o

to/41r3 0

to/4113 0

r0/4/L3 o

1.0/4/t3 0

L0/1.r/r3 0

L011.L/73 0

1.O/t1.lr3 0

1O/r/L3 o

1.011.1./13 0

1.011.8h3 0

ro/1.8h3 0

r0/18/r3 0

rohslL3 0

e/2s/13 o

e/2sh3 o

el2sh3 o

s/2sh3 o

e/2sh3 0

15.0

15.0

16.0

15.5

16.5

16.5

16.s

15.5

14.0

14.0

14.0

14.0

L4.0

14.0

14.5

14.5

L4.5

14.5

15.5

15.5

14.5

15.0

15.0

15.0

16.0

15.0

15.0

15.0

15.0

L5.0

16.0

16.0

16.5

1-5.5

15.5

15.5

15.0

15.0

15.0

15.0

15.0

15.0

L5.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

o.os 5

0.06

0.07

0.01

0.06

0.08

0.06

0.06

0.13

0.09

0.09

0.07

0.06

0.08

0.070.07

0.09

0.11

0.10

0,12

0.09

0.16

0.10

0.77

0.15

0.r20.11

0.16

0.11

0.070.08

0.08

0.11

0.07

0.0s

0.06

0.03

0.03

0.03

0,03

0.03

0.05

0.05

0.040.05

0.04

0.03

0.05

0.04

0.03

0.100.04

0.03

0.00

L0,568

13,57313,28613,3s7TT,864

15,628Lt,1,9t12,66630,52819,498

20,875L5,034

13,r9318,833

1,5,784

15,13820,43r23,75r20,53525,47918,989

33,70020,74036,09329,3r324,78322,70832,97723,21814,5161,6,578

L6,787

2L,37214,244r0,2r41.1,564

6,4167,3896,5987,O30

6,669

r0,626L0,787

9,0239,9498,225

6,82510,389

8,0946,255

20,989

8,806

6,gTL1,038

782

784786788

790192

794796801

803

807

809

811

81-3

835

837

839

849

851

8s3855

857

859

861

863

864

865

867

869

871873875877

885

886

887

910

91L

91"2

9L3

9L4915

916

917

918

91_9

920921,

922923924925926921

74.87 s 3,168,3s4

1.012s/13

1.0/1./1.3

1.0/1"/13

1.0/L/L3

1.01rl13

r0/2/13r0/2/1.31.0/2/1.3

1.0/2173

ro/3/13L0/3/13r0/3/1.3ro/3/13L0/4/L3rol4/131.0/4/1.3

rol4/137017 /L31017 /131017 /137017 /t3t0l8/131.018/1.3

1.0/8/13

rolsl131.0/el13

1.0/el13

1.0lsl13Lj/slL3

t0110/73roll.o/1370lt0h31,ol1O/13

r0lLLl1.3ß/1.L/t31.0/L1./1.3

1.0/trl13ro/1.4/1310/t4/131.0/L4/73

ro/ß/1370/Lsl131.0/tsh310/$/131.0/1"s/13

70/16/131.0/16/13

1.0/1.6113

1.0/!6/131.0/17l13

to/!7/131.0/17 /13r0/17 113

ro/t8113ro/r8h3ro/1.8h31,

rLl2sl131.1.11.113

11.11.11.3

1.Ll1.l13

11lrl131.1.11"113

rLl4l731.r14113

1.1./4113

tL/4113t1./4113

1.1.lsl13

rrlsl13r1./sl13rLlsl13rLls/13r1.l6l13L1.16/13

ru6l13Ltl6l131.116/1.3

L1.17 11.3

1.1.17 113

1.11711.3

1.L17l13

Ltl7l1.311.181t3

17l8/131.1.18113

ru8l13tLlslt3

1.1./1.1/13y.l1.L/13

1.t11.1"/13

1.uU./131.tl1.L/13

1L112/1.3

L1.172/13

17112/13

1,1,1r2113

r1/13113L1./13113

1,L/73113

Lrl13113trl1.3113t1./1.3113

1.r/1.4113

tLl1.4113rrl1411.3r1./1.4113

L1./L4/13

1.r/1.4/L3

7r/Ls/13lJlrs/13nlß/L3nlß/13

1.1/2s113

1.1.11.11.3

1Jlu131.tlrl131.1.11"/13

11./1./L3

1r/4/t311.14/L3

r1./4/t3rr/4/13LLl4/73n/s/1.31J/s/1.3tt/slt31r/s173L1./s/13

1.r/611317/6113rLl6/13rrl6h3Lt/6/13r1./7 /13tL/7 /L3L1./7 /131.1"/7 /13LL|T /1.3

1.1.18/13

Lr/8/13rrl8h.31.1./8/13

1.r/81731.t/1.r/131.1./1.1./L3

1.L/1.1./13

tLl1.1./13nlnlß1_r112/1.3

1.1.1L2/13

1.1./12/73

Lr/12/131.1./13/13

L1./13/L3

trl13/L3LL/13/13rLl\3h31.1./L3l73

L1/t4l131.1/1.4/1.3

1.r/1.4/13

LL/1.4/1.3

1.r/1"4/L3

1.1./14/1.3

n/ß11.31.tl1.sl13

LLltsl131.tl7sl13

7313

15.s

15.5

15.5

15.5

15.5

1"5.0

1"6.5

16.5

L6.5

16.0

16.0

16.s

16.5

16.0

16.0

16.0

16.5

15.0

l-5.0

15.0

r.5.0

15.0

15.0

15.0

15.0

14.5

15.0

15.0

L5.0

14.5

14.5

16.0

16.0

15.5

L5.5

15.5

16.0

1,4.5

L4.5

14.5

L4.5

t4.514.5

74.5

14.5

14.0

t4.51_4.5

74.5

14.0

14.0

L4.0

14.5

t4.o14.0

1"4.0

15.5

0.17 s0.30

0.12

0.09

0.07

0.06

0.07

0.08

0.10

0.07

0.16

0.28

0.18

0.08

0.07

0.07

0.29

0.07

0.060.040.08

0.25

0.11_

0.07

0.09

0.0s0.07

0.09

0.06

0.09

0.09

0.09

0.09

0.08

0.080.060.09

0.06

0.060.060.06

0,07

0.06

0.040.07

0.14

0.33

0.0s0.08

0.07

0.05

0.09

0.08

0.05

0.10

0.06

0.06

32,80858,24322,35417,09r1,3,1,57

1,2,609

17,844L4,264

18,060

72,64628,99r50,672

33,4L415,37013,698

12,457

52,34s1,4,764

1 1,695

8,7901,5,798

49,91627,042L4,077

17,0839,524

t4,48218,732

L2,572

19,053

1,8,987

16,47316,305

15,76515,057

L0,746

L6,I2213,007

12,26711,9631 1,6 15

t3,6941,r,9148,498

15,I7829,45r66,9 13

L0,3271,5,5r7

L5,492Lr,r3719,388

16,3s010,915

21,,496

73,7837



Schedule 2-1

Page 4 of 36

Begi nning

Read

# Nov-13

Endi ng

Read

Nov-13

Service B illingNov-1"3

B illingDays

Average

Service WeightedDa

Tota I

Nov-1"3

2

43

45

47

49

51

53

57

72

t476

78

82

84

86

92

94

1021,04

105

106

1_08

1n

1,13

l-19

1,21,

123

127

202

204206208

272

21,4

21,6

218222

231233

237

239242

244246

2532s6257

2s92663L1

313

315

333

341

354

363

369

10121.h3

1012r/L3lOl2L/131.012u13el2ol139/20/1"3

el23l139123/t3e/231139124/13

e/24/139/24/13el2s/L3s/2s/13s/2s/t3e/2s/13e/26/13s/2611.3

s/26/13e/26113sl26l13e/27 /13s/27/13e/271t3e/27h3e/3ol13sl3oh3s/30113el30lt3sl30l13sl30/L3sl30/1.3el30/13sl30/13e/30/13e/30h3e/30l13el3o/13sl30/13sl30/13e/30/13s/30113e/30113rclrh31.0/2/L3

ro/3h3r0/4/13L0/71L310/7h310/811310/el13

10/1.0113

1.011.1.113

1.0/14/13

tr/18l133.r/:-8/13tLl18lt31.L/r8/131.0/22113

1.0/2211.3

ro/23113r0/23113lol24l1310124113

to/2s11310125113

r0128/1.3

rol28lt31.01281L3

10128113

rol29l131.0/2e/L3

1.0/29/t3ro/29/t3Lo/29/13t0/30/13t0/30/13t0/30/13Lo/30/73L0/3L/131.0/3!113tol31.l731.0131.113

1013L113

1.0131./13

r0131"/13

1.0/31./1.3

1.0/3L/13

L0ßrl13t0/31"/1310131.113

1.0131.113

1.0/3L/L3

to/3r/3.3r0/3L113t0l3Ll1370l3u13

1.1/1./1.3

1.r/4/13tr/s/1311./6/13

L1./7h3tL/7173rr/8113

LL11.1.1]-3

11.112113

71.11.211.3

rtl13l13lrl 13

LtlL8/13L1.h8/L3TLlT8/T3Lrl1.8/131.0/22/13

t0/22/L31.0/23/13

t0/231L31.0/24113

1.0/2411.3

tol25l1310l2sl131.0/281L3

10/28/13r0/28/1370/28/13ro/29/L31.0/2sl13t0/29173ro/29113Lo/2eh3Lo/30/131.0/30/L3

10/30/1.3

10/30/L310/3r/13r0/3!/13ro/31./13ro/3L1131.0/37113

L0/31/131.0/3ut31.0/31./13

1.0/31.113

L0/3rl131.0/31./13

Lol31./L310/3L/13ro/31113to/3]-/73Lo/31./L3

1"0/31./13

ro/3L/7377/1.113

1.1./4/L3

rt/s/t3t1./6h31.1./7h31.1./7 113

1.1/8h377/1.1/t31.7/12/t311/12/1.3

1.1./13/13

14.0

t4.014.0

1,4.0

16.0

1-6.0

15.0

L5.0

15.5

15.0

15.5

15.5

L6.5

r.6.5

16.5

16.5

16.5

16.5

16.5

16.s

16.5

16.5

16.5

16.5

16.5

1"5.5

15.5

15.5

15.5

15.5

1.5.5

15.5

15.5

15.5

15.5

15.5

15.5

15.5

15.5

15.5

15.5

15.5

15.5

15.5

16.5

16.s

16.5

15.5

15.5

15.5

16.5

16.5

16.0

15.0

1,4.5

0.07 5

0.07

0.74

0.040.13

0.07

0.23

0.12

0.05

0.09

0.22

0.09

0.09

0.10

0.07

0.07

0.07

0.080.09

0.r70.41,

0.t20.L20.08

0.10

0.02

0.11

0.11

0.07

0.15

0.1,2

0.06

0,06

0.07

0.040.08

0.07

0.13

0.0s0.08

0.0s0.060.09

0.72

0.07

0.22

0.09

0.040.080.06

0.07

0,07

0.06

0.13

0.46

13,849

L5,584

29,858

8,33024,46313,360

46,39223,699L0,279

I7,T9542,5501,6,527

1,6,066

L8,487

TL,783

L1,95473,287

L4,772

15,45731,30673,2032r,34822,03215,088

1"8,470

3,L17

2r,47321,,528

L4,03429,00622,2r7L1",957

12,172

12,98t7,t54

16,183

1,3,702

25,8979,660

t4,81,5

9,52rL0,789t7,68422,43312,48539,8641,6,077

8,3521,4,982

TT,248

12,338\3,2591L,202

2s,352

3

28

28

28

28

32

32

30

30

31

30

3L

3l-

33

33

33

33

33

33

33

33

33

33

33

33

33

31

3I31

31-

31-

31

31

31

31

31

3L

3l-

31

31

31

31

3L

31

31

33

33

33

3L

31

31

33

33

32

30

29 T 94 920

United Water PennsYlvaniaBilling Lag



Begi nning

Read

le # Nov-1"3

Ending

Read

Nov-L3

Service Billing

Nov-13

Average

Billing Service

Da

WeightedDays

TotalNov-13

374378379381

382383

384

389

392394396398

401

403

407

409

41.t

41,3

4Ll41,9

42242442642843r432433

437

439

s09

517

52r532622

637

653

6647037TI1t5124

735737

740742

744746747

748755760766

774

776

780

L0/t7/13to/1"8/13t0/2L113lol2s/13rol28/L370l2eh310/30/131.0131./L3

10lrl13rolrl13ro/2/131.013/1.3

ro/4/13L0/7/13L0/81].3L0/e/13

L0/1"0/L3

rc/r.1731.0/14/13

10/14/13ßlrs/L3r0lL6/1370/17 /t3LO/t8/t3Lo/2t/73L0/23/13t0/231131.0/23113

t0/2!h310l2sh3ro/28/131,0/29/1.3

70130/13

L0/31./13

1.0/31.113

1.0/3Ll13rol4/131.0/4/13

r0l4/13tol4/13

1.0/Í/13L0/1.t113t0l1.r/1310117/13

LOln lr3r0/t8l131.0/18l13L0/18/131.0/r8/t3sl2s/13e/2sh3e/2sh3s/2s/13

1,1,114113

1,1.17s113

1711.8173

1.1./21/13

1,r/22/L31.7/2s/13

TU26/T31.r/26/1.3

17/rlL31.1./L/13

Lr/4/131.1./s/13

LLl61t3rt/7/131.1.17 113

r1./8113

1L171.113

ttlr.l131.rl12/131.1/t2/13L7/L3/L3r1./1.3/t3Lr/1.4/t311./ß113Ltl18l7311,120/13

1.1/20l13tt/20/13tr/21/L31.r/22/t3t1./2s/t3|t/261131.t/26/131.1.127 l131.7127 /1.3

1.1./27 /L311.14/13

L1./4/13

1.r/41131.r/4/13

1.1.1]-1./13

1.1/1.r/t3tL/fi113trl1.7l73t1,l1.t/L31,r/r8/1.3rt/18/73r!/L8/73L1,/18/13

tol2s/1370/2s/t31O/2s/131,0/2sl13

1.1./1.4/L3

nlrs/13r1./1.81t3Lr/2L113Lr/221t3LL/25113L1/26/L311./26/t3nlrl131.7/rlt31.1./4/13

1.1./s/t3

1.t161:.3

1.1./7 /L3Ltl7h3L1.18/13

3.rlnlL3t1./1.L/13

1.r/12/131.1./1.2113

17/t3/13L1./13/13

L1./14/t3tL/\s/13L3./L8/73

L1./20/13

1r/20h311./20/13

11./27/13

rr/22/L3tr/2s/13tL/261131r/26/L31.1./27 /131.1./27 /131.L127 /13

1.1"/4/13

1.1/4113

71./4/13

rt/4/1311/r.l131.1./11./13

1.7/rtl13r./1.t1731.1./Lut31.1./L8/L3

1.L/t8/13LL/t8l13r1./L8/1310/25/L3r0/2s/1370/2sl13LO/25113

28

28

28

27

25

27

27

26

31"

31

33

33

33

31

30

30

32

31

29

29

29

28

28

28

28

28

28

28

28

28

28

28

27

2711

27

31

31,

31

31-

31

31

31

3L

31

31"

31

31

31-

30

30

30

30

30T 13!

14.0

14.o

L4.O

13.5

72.5

13.5

13.5

13.0

15.5

1-5.5

16.5

16.5

16.5

L5.5

15.0

l-5.0

16.0

15.5

1,4.5

14.5

t4.5L4.0

14.o

L4.0

14.0

L4.0

14.0

74.0

14.0

14.0

L4.0

L4.0

13.5

1"3.5

13.5

13.5

15.5

15.5

15.5

15.5

15.5

L5.5

15.5

15.5

15.5

15.5

15.5

15.5

15.5

15.0

15.0

1.5.0

15.0

15.0

0.07 s0.09

0.05

0.06

0,05

0.07

0.0s

0.06

0.14

0.09

0.11

0.08

0.08

0.10

0,08

0.07

0.10

0.12

0.09

0.11

0.09

0.13

0.08

0.15

0.L2

0.09

0.10

0.r40.11

0,06

0.08

0.08

0.13

0.06

0.040.0s0.03

0.04

0.03

0.03

0.03

0.0s0.05

0.040.040.04

0.03(0.01)

0.040.03

0.100.04

0.03

0.01

13,889

1.8,978

L0,571L2,4r4tL,12615,388

12,097

12,73127,8L017,07819,231,

1,5,029

13,750L8,792

L5,97013,095

19,309

23,48618,670

23,40218,650

26,95r17,I923r,07426,00419,4r720,53128,84822,79413,385

76,21"0

16,23329,66412,9449,463

11,403

5,848

7,392s,88s6,4255,8409,8349,6498,5387,849

8,3706,629

{1,68s)6,9486,622

L9,5627,474

6,428047

U nited Water PennsylvaniaBilling Lag


Schedule 2-1

Page 6 of 36

Beginning

Read

Cycle # Nov-1-3

782

784786788790792

794796801

803

807

809

811

813

835

837

839

84985r"

8s38s5857

859

861_

863

86486s867

869

871.

873875877

885

886

887

910

911,

912913

914915

916

917

918

919

92092r922923924925926927

Endi ng

Read

Nov-13

Service Billing

Nov-L3

B illingDays

Average

Serv¡ce Weighted Tota I

Nov-13Da

15.20 2,982,028



Schedule 2-1

Page 7 of 36

Beg¡n ning

Read

e # Dec-13

Ending

Read

Dec-13

Se rvice Billing

Dec-13

WeightedDays

TotalDec-13

Average

Billing Service

D

2

43

45

47

49

51

53

57

72

74

76

78

82

84

86

92

94

1,02

1,04

L05

r-06

108

Lr1.

113

1L9

L¿I

123127

202

204206208

212

2L421,6

218222

731233237

239242

244

246

2532s6257

259266

311_

313

315

333

341,

354363

369

t1./2s/131.1./1./13

tLl1.lt31.1./rlt311.11./L3

1.1./1./1.3

1.1./4/t3

tr/4/131,L/4113

1.L/4173

r1./4/13LLls/13rrls173rLlsl131.tlsl13u./slL3tLl61131.t/6/13tL/61t311.16/13

1-tl6/L311.17 /L31_rl7 /1.3

11.17 /131.117 /131.1.17 /13t1./8/131.7/8/13

LL/8/131.rl8l131.t/8113

1J/11./13nlnl131.7/rL/t31.1/Lrl13L1,/fl113tr/12113Lrl121t31.1./r2113

Ltl12/131.1.11.3/L3

1.1./1.3/t3

1.1./13/13

1.L/13173

1.t/13/13Ltl13/13rLl1.4/131L1t4/131.1./14/13

1.1./1.4113

1.1/14/13

tr/1.4113tt/Lslt31.1h5/137L/ßh3L1,/75h3LL/1,8/13

1,2126113 0

r2l2lr3 0

1212113 o

72/2/13 0

12/2/13 0

t2/2/1.3 0

t2/2113 0

L2l3h3 o

t2l3l73 o

7213h3 0

12/3/t3 o

12/4/L3 o

12/4/13 0

12/4/1.3 0

1.2/4/13 0

1.21s113 0

1.2lslr3 o

L2lslr3 0

1.2lslr3 o

1.215/L3 0

12ls/1.3 0

r2/s/1.3 0

12/6/13 0

12/6h3 0

7216113 0

L2l6/r3 o

r2l9/t3 o

12ls/t3 o

72/s/1.3 0

12/9/73 o

72lel13 0

l2lt1lr3 o

r2/r0/13 0

t2/r0/13 0

r2lrolr3 o

72/71./L3 0

l2lLrlL3 0

L2/rrl1.3 o

t2/Lt/r3 0

12/r2lt3 0

12112/1.3 o

1.211.2/13 0

L2/r2/r3 o

t2/12113 0

12112/t3 0

L2lr2/13 0

r2/L3/r3 0

t2/13/13 0

12/r3lr3 0

121r3/r3 0

L2/L6/13 0

r2/L3h3 0

L2/1.6h3 0

72117 /r3 0

r2h7/L3 o

t2h7/r3 0

!2/L7h3 0

0.18 s0.32

0.09

0.10

0.08

0.07

0.06

0.07

0.08

0.060.13

0.23

0.15

0.07

0.07

0.06

0.23

0.08

0.06

0.0s0.08

0.24

0.10

0.07

0.08

0.05

0.08

0.11

0.07

0.1L

0.09

0.08

0.080.08

0.08

0.060.08

0.06

0.06

0.060.06

0.07

0.060.04

0,08

0.13

0.32

0.05

0.080.08

0.06

0.100.09

0.07

0.13

0.080.06

32,74258,5 15

1,6,544

17,54913,630

12,853LL,67813,733

L6,40612,172

25,8r944,127

28,86913,87412,573TT,645

44,078t4,82712,050

8,887

L5,2584t,85818,683

74,23915,848

9,62513,70019,271,

13,351

20,62515,49615,7601,5,937

15,5021,4,948

1"t,r1415,816L2,35211,985

12,1,17

TT,L47

73,r971 1,806

7,9581,5,446

25,58561,,206

1,0,571,

15,776

15,655

LL,L49

18,97615,9 10

1.r,621"

22,644

13,97411,869

1.2/26113 31

1.212113 31

1.212113 31"

r2l2lr3 31

1.2/2113 31

n/2/ß 3L

12/2/13 28

!2/3h3 29

L2l3/t3 2s

r2l3/t3 29

r2l3/t3 29

L2l4/t3 29

r2l4/t3 29

r2l4h3 29

t2l4/r3 29

1.215113 30

1.21s/73 29

L2ls/13 29

3"2151].3 2e

L2lslr3 29

12lslr3 29

rzlslr3 28

t2/61r3 29

12/6113 29

12/6113 29

t2/6/r3 2s

r2/9h3 31

r2/s/13 31

r2l9/13 31

L2ls/13 31

r2l9lt3 3L

1211.0/13 29

r2lt0/13 29

r2lro/r3 29

L2110/L3 29

t2/r7/t3 30

3,2/71113 29

72/L1.lr3 29

12/r7lr3 29

r2/r2lr3 30

1211.2/t3 29

r2lr2l1.3 29

t2/12113 29

r2lL2lt3 29

r2/r2lr3 2s

t21L2/ß 29

1211.3/13 29

12113/1.3 29

1.2lr3lr3 29

72/L3lr3 29

12/t6/r3 32

r211.3/t3 29

1211.6/13 31-

12117/13 32

t2h7lr3 32

12117173 32

r2l17lt3 29

15.5

15.5

15.5

15.5

15.5

15.5

L4.0

L4.5

14.5

1,4.5

1,4.5

1,4.5

14.5

14.5

14.5

15.0

14.5

1,4.5

1,4.5

1,4.5

14.5

14.0

74.5

14.5

L4.5

14.5

15.5

15.5

15.5

15.5

15.5

1,4.5

L4.5

L4.5

L4.5

15.0

14.5

t4.51,4.5

15.0

14.5

14.5

1,4.5

74.5

1,4.5

14.5

1,4.5

L4.5

3,4.5

L4.5

16.0

14.5

15.5

16.0

16.0

16.0

1,4.5



Schedule 2-1

Page B of 36

Begi nning

Rea d

le # Dec-13

Ending

Read '

Dec-13

Service

Days

Billing

Dec-13

Billing

D

Average

Service Weighted Tota I

Dec-13

374

378379381

382383

384389

392394396

398

40t403

407

409

4LL

41,3

417

419

422

424426428431,

432433

437

439

509

517

521,

532622

637

653

6647037t77L5724

735737

740742

744

746

747

748755760766

774

776

780

tr/1.8/13tLlLsl13tLlrs/L3rLlLs/131.0122/L3

1.0122/L3

1.0123/L3

1o/23/131.0/24/t310/24/13ro/2s/1.310/2s/13ro/28/131,0/28113

ro/28173Lol28/13ro/291]-3tol2sl13Lo/29113Lol29/13r0l2eh31,0130/73

1.0/30/13

lol30/L3r0130/131.0131./13

tol3t/L31.0/31./1.3

t0/3L/131.O/31.113

1.0/3t/131.0/31113

t0/31"1131.0/31./13

ro/3r113Lol3t/L31.ol3r/1310/3t/13ro/3t/131.0/31.113

t0/31.113ro/3r/t3tol31./L3

1,1./Llt31.1./4/13

1.1./s/13

TTl611311./7 l137rl7l131.1.18113

nlr.lL31.L/r2lL3rrltzl1.3rrlr3l13LLl1"3l13

r2lr8lr3 o

12178113 01.2/L8lt3 0

r2/r8/r3 o

1.1./r9/L3 0

r1.he/L3 o

1.r/20/L3 o

rtl20/13 0

1.1./20/13 0

1.u21./r3 0

1.7121.113 oLtl2r/13 0

1.1./22/13 0

17/22/13 0

1.r/22/L3 o

rr/22h3 o

1.L/2s/13 0

Lr/2s/73 0

1.1.12s/13 0

1,112s113 0

11125/13 0

1.1.126113 0

1.1.126/13 0

1.1126/1.3 0

1.1./26/t3 0

1.1"/27/r3 o

rt/27/13 0

LLl27/13 0

1.1./27/L3 0

1L127113 0

1.7127 /t3 0

1.t/27 /13 0

1.r/27 /13 0

Lr/27113 0

11./27/13 0

11.127/1.3 0

1.1127 /13 0

1t/27/73 0

Lt/27113 0

11.127/r3 o

1.1127 /13 o

1.1./27/13 0

rL/27113 0

t2l3/L3 0

1214/13 0

r2/s/r3 o

L2/6/13 o

L2le/r3 0

12ls/t3 0

r2lß/r3 0

72lrL/13 0

nlr4ß 0

1.2/1.2173 0

L2/13/L3 0

L2113/t3 o

0.07 5

0.08

0.r70.04

0.11

0.06

0.21,

0.11

0.0s0.09

0.20

0.08

0.07

0.080.0s

0.05

0.06

0.06

0.060.13

0.29

0.10

0.10

0.07

0.08

0.01

0.10

0.10

0.06

0.r40.09

0.05

0.05

0.0s0.03

0.07

0.07

0.11

0.040.07

0.04

0.05

0.08

0.11

0,06

0.19

0.08

0.05

0.08

0.06

0.05

0.06

0.05

0.t20.50

13,r7215,333

31,2348,130

2L,434Lr,1724t,78621,,86s

10,095

17,4344L,3861,6,703

16,21"6

17,4631-1,098

11,,382

12,0t813,26913,28526,62460,67919,913

20,105

14,10117,047

2,51,r

20,005

20,58813,40028,2r718,885

1,0,647

L1",1,47

1 1,395

6,629

74,28tL3,7T7

23,508

9,103

13,695

8,7459,840

15,659

L9,75I1,1,,646

34,75LL4,4L0

8,38s73,342

1,0,632

10,196

11,,9L5

9,46322,52393,60s

1.2/r8/t3 30

1.2/18/13 30

t2/r8/t3 30

1.2/1.8/13 30

11./r9/t3 28

11./L9/r3 28

1,t/20/1.3 28

1.L/20/13 28

rx.12011.3 27

1.1./2r/13 28

r1.l2rl13 27

L7/2u13 27

1.1.122113 2s

LLl22lL3 2s

L1./22h3 2s

r1./22/r3 2s

Lr/2s/t3 27

rL/2s/t3 27

rr/2s/13 27

1.r/2s/1,3 27

1,r/2slr3 27

L112611.3 27

7L/26/73 27

1.1/26/13 27

1.1.126113 27

1.112711.3 27

rtl27l13 2lL1.127113 27

rr/27113 27

1.r/27113 27

1.t/211L3 27

1.r/27 /L3 27

t1./27/1"3 27

1,tl27lt3 27

r7l27l13 27

tL127113 27

rrl27l73 27

t1/27/r3 27

11./27/t3 27

7L127/73 27

71.1271r3 27

r1.l27l13 27

rt/27/r3 27

12/3/L3 32

L2/4/13 30

r2/s/1.3 30

L2/6173 30

t2/9173 32

12l9lL3 32

t2lr0lr3 32

1.21r1.1L3 30

1211.211.3 30

1.211.211"3 30

1.2/1.3/13 30

1.2/1.3/L3 30

15.0

L5.0

15.0

15.0

1-4.0

14.0

14.0

14.0

13.5

14.0

13.5

13.5

12.5

12.5

!2.512.5

L3.5

13.5

13.5

13.5

13.5

13.5

13.5

13.5

13.5

13.5

13.5

13.5

13.5

13.5

L3.5

13.5

13.5

13.5

13.5

13.5

13.5

13.5

13.5

13.5

13,5

13.5

13.5

16.0

15.0

15.0

15.0

16.0

16.0

16.0

15.0

15.0

15.0

15.0

1"5.0



Schedule 2-1

Page I of 36

Begin ning

Read

Cycle # Dec-13

Ending

Read

Dec-13

Service Billing

Dec-13

Billing

Days

Average

Service

Days

Weighted Tota I

Dec-L3

782

184786788790792

794

796801

803

807

809

811

813

835

837

839

849851

853

855

857

859

861

863

864865

867

869

87r873875

877

885

886

887

910

911,

9129L3

914915

91"6

9L7

918

919

920921,

922

923924925926927

r1./1.4/L3

u./ß11.3rtlt8/13Lr/2t/t311.122113

7Ll2s/73l-t126/131.t12611.3

1.1.11.113

u./1,113Ltl4l13rtlsl13L1"/6113

rrlT l131.1"/7 l1311.l8lt3

11.11.1"113

1.1.11.r113

L1.l12/L3

1.r/12/13L7/1.3/13

1.t/1.3/1.3

LLl1.4/t3nlLs/1.3LL/1.8/13

1.L/20/13

rr/20113L1./20113

1r/2Ll133.L/22173

1.Ll2sl1311.126/13

13.126113

11.127 /1311./27 /1311./27 /L3

L1./4/13

1"L/4/13

1.1./4/13

1.1./4173

1.1.171.113

1.1./1.1./13

1.11r./L31.1/1.L/13

nlrLlß1.1./18113

Ltl18173rLlrsl131.L118l13

r0l25h3lOl2s/L3r0/2s/13rol2s/131,0/2s/13

t2176113L2l17l13Lzl18/13t2/23/7312/26/1312/27 /1312/30/1312/31./1.3

12/2/1312/2/1312/31131.2/4/13

1.2/sl].31.216113

L2/6/1312ls/1.3

L2llO/L312/1"r/t3t2/12/L312/L2/1312/t3/\312/1317312/1.6113

12/17 /731.211.8/1.3

t2120/L312/20/13L2/20h312/23/L312/26/1312/27h3r2ßoh312130/L3

1.2131./13

tzl3Ll131.2/31./L3

12/sl131.21s/L3

1.21s/13

12/s/1312/t2l13t2/12/L312/12/1312/72/13L2/t2l13r2h8l7312h8/1312/78/L312/t8/131.1/2s/13L1./2s/131.1./25/13

1.1/25/L3

16.0

16.0

15.0

16.0

r7.0 '16.0

L7.0

L7.5

15.5

15.5

14.5

L4.5

L4.5

1,4.5

1,4.5

15.5

1,4.5

1-5.0

15.0

l-5.0

L5.0

15.0

16.0

16.0

15.0

15.0

15.0

15.0

16.0

77.0

16.0

t7.017.0

17.0

L7.0

17.0

15.5

15.5

15.5

L5.5

15.5

15.5

15.5

L5.5

15.5

15.0

15.0

15.0

15.0

15.5

15.5

15.5

15.5

15.5

0.08 s0.10

0.06

0.07

0.06

0.08

0.07

0.07

0.140.09

0.09

0.01

0,06

0.10

0.08

0.08

0.09

0.11_

0.10

0.11

0.09

0.180.10

0.18

0.1,4

0.08

0.08

0.r.3

o.r20.080.08

0.09

0.16

0.080.05

0.07

0.03

0.04

0.03

0.03

0.03

0.05

0.05

0.0s0.04

0.040.03

0.040.03

0.040,080.040.040.01

L3,4IO

t7,1,1,5

10,486

11",496

10,674

14,L6O

11,,I94l-0,545

24,4841,6,271,

17,4LO

13,553

12,423L8,6791-5,483

L3,8r717,6192L,04617,9492r,334t7,21934,19417,33532,27225,3r9L4,949t5,44823,80821,8821,3,752

t4,7951,5,285

25,5721,2,468

8,8621,0,91,4

5,067

6,4495,2976,038

5,9469,3989,3808,191

8,0016,638

5,941,

8,257

6,4s36,8s9

15,r427,7456,660

988

12/1.6/13 32

12/17/L3 32

t2/t8lr3 30

12/23/13 32

12/26/13 34

12/27/r3 32

12/30/L3 34

t2/31./r3 3s

t2/2/r3 31

1.2/2/13 3L

t2/3/t3 29

12/4/13 29

L2/s/13 2e

12/6/13 29

1.2/6/13 29

12/9/13 3L

L2/r0/t3 29

1211.3.113 30

t2lr2l13 30

12112/13 30

12/13/13 30

r2/13/L3 30

72/1.6/L3 32

12/t7/L3 32

12/1.8/73 30

12/20/13 30

1.2/20/13 30

t2/20113 30

L2/231r3 32

t2l26lr3 34

t2l27lr3 32

r2l3o/r3 34

r2130/t3 34

12/3L/1.3 34

12/3L/13 34

1.2/3t/13 34

1.2/s/r3 31

r2/5/r3 31

1.2/slt3 31

72ls/r3 31

n/r2/r3 3L

12/t2/13 31

1.2/12/13 31

r2/121t3 31

t2112/L3 31

12178/L3 30

r2/r8/13 30

72/t8/73 30

r2/t8/r3 30

11,/2s113 31

1.rl2sl13 31

7tl2s/r3 . 3L

rL/2s/L3 31

1L125/L3 31 1, L3

0

0

0

0

0

U

0

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0

0

0

0

0

0

0

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0

0

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tt

0

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L4.73 2.803,7s6

U nited Water PennsYlvaniaBilling Lag

UWPA Exhibit No. PL-'lSchedule 2-1

Page 10 of 36

Begin ning

Read

e # Jan-1-4

Endi ng

Read

Jan-14

Service

Da

B illingJa n-14

TotalJa n-14

Average

Billing Servlce WeightedDays

2

43

45

47

49

51"

53

57

72

74

76

78

82

84

86

92

94

1,02

1,04

L05

1"06

108

111

1L3

119

L2t123

1,27

202

204206208

212

2r421621,8

222

23r233237

239242

244246

253256257

259266

311-

313

315

333

34L

354363

369

12/26/L3\2/2/1.312/2/L3].2/2/13L2/2/t312/211.3

1.2/2113

12/3h.3L2/3/t3t2/3/L3t2/3/L3t2/4/L372/4/L3L2/4h312/4/1.3

12/s/t31.2/s/13

r2ls/1312/s/131.2/sh312/s/13L2/s/t31.2/6h3L2/6/t3L2/6/1312/6113L2/s/13r2/s113L2/9/13t2/91131.21s113

12/10/1312/1"0/13

12/t0h312/L0/1312/11/1312/nlßL2/71113t2/1.1.173

1.2/r2lt3t2l12l131.211.2113

1.21L2/1.3

12/1"2/L3

12/12/L312/1.2/13

L2/13/131.2/13173

nlßl131.2113113

L21L6/13

1.2113h3L21L6/13

1.2/t7 /131,21t7 /1.3

1,2/17 /1.3

t2/17 /L3

1.124/L4 29

1./2/1.4 31

L/2/L4 31

r/2/r4 31

r/2/r4 31

r/2/1.4 31

1./2/t4 31

r/31L4 31

t/3/r4 31

L/3/L4 31

t/3/14 31

t/3/1.4 30

r/611.4 33

t/6/r4 33

r/6h4 33

r/7174 33

rl7l1.4 33

L/7 /1.4 33

L/71r4 33

rl7l1.4 33

r/7 /1.4 33

1.17 h4 33

7/8/1.4 33

1.1811.4 33

1l8lr4 33

rl8/L4 33

uelL4 31

1./9/L4 3r.

1./9h4 31

r/s/1.4 3L

1./eh4 31

1./1.0/1.4 3L

1.11011"4 31

1.hj/r4 3r"

r/70h4 31

rh0/L4 30

r/L3/L4 33

r/1.3/L4 33

r/1"4/r4 34

111.411.4 33

1.11.411.4 33

u1.41L4 33

1.11411.4 33

1./1.4/L4 33

L11.4/1.4 33

1./ts/1.4 34

1.1ß/1.4 33

u15/r4 33

1./!s/L4 33

rlL6/L4 34

1./16/14 31

r/rs/t4 33

t/t6/1.4 31

1./17/1"4 31

L/t7 /1.4 31

r/17/r4 31

L/17h4 31

r/24/14 o

rl2/1.4 0

1.12/L4 0

1./2/t4 0

1/2/1"4 0

1./2/1.4 0

L/211.4 o

1./3114 0

r/3/1.4 0

r/3/74 o

r/3/1.4 0

t/3h4 o

1.16/L4 o

Ll6/r4 0

3./6/14 0

1./7/1.4 o

r/7/1"4 0

1/111.4 0

t/7/L4 o

1./711.4 0

1/7 /1.4 0

r/7 /r4 0

rl8/1.4 o

rl8h4 o

1/8/1.4 0

1./8h4 o

1/s/74 0

r/eh4 o

1"/9/14 0

r/sh4 o

1.ls/t4 0

!L0/1.4 0

r/Lo/r4 o

!10/1.4 0

1/10/L4 0

!ro/r4 o

1.113h4 o

r/r3/1.4 0

t/tLl|4 o

1"/t4/r4 0

1./1.4/L4 0

1./1.4/1"4 0

L11.411.4 o

L114114 0

1./1.4/L4 0

u15/1.4 o

!\s/1.4 o

1.ltsltL 0

Lltsll+ 0

1./1.6h4 o

r/1.6/L4 o

7/rs/1.4 0

t/16/1.4 0

7lr7/74 o

1.lL7h4 0

Lh7/1.4 0

1"/17/1.4 0

0.16 s0.29

0.13

0.09

0.07

0.07

0.06

0.07

0.09

0.07

0.r40.23

0.r70.09

0.08

0.08

0.30

0.1_0

0.07

0.06

0.10

0.27

0.12

0.09

0.10

0.06

0.08

0.10

0.07

0.11-

0.09

0.09

0.08

0.08

0.08

0.05

0.10

0.08

0.08

0.07

0.07

0.08

0.07

0.0s

0.10

0.17

0.37

0.07

0.10

0.11

0.07

0.t20.09

0.06

0.L2

0.08

0.06

32,90555,473

24,27617,357

L2,837

12,94011,816

13,945

1,6,578

12,535

25,89144,87929,5341,6,280

14,476

L4,272

52,717r7,07613,165

9,771,

17,45547,68922,r45L5,73.6

18,358

1"0,877

15,02319,676

12,99820,22917,04016,848

' 1,5,757

75,746

14,805

1"0,299

17,1261,3,495

13,938

13,266

12,37914,353

L2,580

9,s8116,901

28,68065,312L1,,716

17,33618,689

!2,34820,65577,8001,0,864

22,600L4,24812,127

1,4.5

15.5

L5.5

1"5.5

15.5

15.5

15.5

15.5

15.5

15.5

15.5

15.0

16.5

16.5

16.5

16.5

16.5

r-6.5

16.5

16.5

16.5

16.5

16.5

16.5

16.s

16.5

15.5

15.5

15.5

1.5.5

15.5

15.5

15.5

15.5

15.5

15.0

16.5

16.5

17.0

16.5

16.5

16.5

16.5

16.5

1-6.5

17.0

16.5

16.5

16.s

L7.0

15.5

16.5

15.5

15.5

15.5

15.5

15.5



Schedule 2-1

Page11 of36Begi nning

Read

# Jan-14

Endi ng

Read

Ja n-14

Serv¡ce B illingJan-14

WeightedDays

Tota I

Ja n-1-4

Average

Billing Service

D

374

378379381-

382383

384389

392394396

398

401,

403

407

409

41741.3

417

419422

424426

428437432433437

439

509

517

52L532622

637

653

664703711775724

73s737

740742

744

746

741

748755760

766

774

776

780

L211.8/13

t2/t8/L31.211.8/1.3

L2lL8/131.1.119/L3

1.L/19/13

L1.120/ï3

1.Ll20/1.3

rtl20/13tr/21"/13rt/21./131.7/2t/131.1./22/13

11./22/13

1.1./22113

1.1./22113

rrl2s/L3r1./2s/1311,/2s/13

11./2s/13

1.1/2s/13r1/26/131.1./261L3

11/26/L31.1./26/13

LLl27 /t31.r/27 /131.1.127 /13L1./27 /13Ltl2t 173

1.1./27 113

11./27 l131.1./27 lL31.7/27 /L3tr/27 /131.L127 /13rL/27173tt/271137r/27 /131.1./27 /L3rt/27 /t3rL/27/13LL/27113

12/3/7312/4/1.3

72/s/1.3

1.2/6/1.3

1.2/s/131.2/9/t3

12/1.0/13

t2/1.1./131.211.2/13

1.2112/13

t2lL3/73L2/]-3/13

rl2L/1.4 34

r121./L4 34

1.12r/L4 34

1.12111.4 34

r2l19lr3 30

L2/19/r3 30

r2lr9/1.3 29

L2lr9lt3 29

1.2/201t3 30

L2/20173 2e

t2/20113 29

1.2/20113 29

r2/231r3 31

12123/13 31

r2/23/L3 3r.

r2123/L3 31

12/26/13 3L

12126/L3 31

12126/t3 3L

12127/L3 32

t2/2711,3 32

12127/r3 31

t2l27l13 31

r2l3ol13 34

L2/301r3 34

1.2/3olr3 33

1.2/30113 33

1.2/31"113 34

L2/31./13 34

1.2/31./13 34

1213r/t3 34

1213111.3 34

t2l31.lr3 34

r2/3rlr3 34

1.2ßrlß 34

12/3Ll13 34

1.2/3L/r3 34

r2l3rl13 34

12/31.113 34

L2/3tlt3 34

L2/3t/L3 34

t2l3Llr3 34

12131.113 34

71211.4 30

tl3/r4 30

r/6/14 32

rl7 /1.4 32

t/8/t4 30

L/811.4 30

r/9174 30

1.11011.4 30

1.lr3h4 32

1.113114 32

1.11.4/L4 32

1/ß11.4 33

r/21.114 0

1./21.114 0

1./2r/r4 0

1"/21./1.4 o

L2/L9/L3 o

1.2/r9/r3 0

L2ltslt3 o

12119/73 0

t2l2ol13 0

12/20/L3 0

12/21lr3 0

1.2/20/13 0

1.2/23/13 0

1.2/23/t3 o

r2/23h3 o

1.2123113 0

12126173 o

12/26173 0

12/26/L3 0

12/27h3 o

12/27 /r3 0

12/27/13 0

12/27113 0

L2/30/r3 o

1"2/3olr3 0

L2/30173 0

1.213O/L3 o

t2/31./r3 o

12/31./13 0

1.2/31./13 o

r2/3r113 o

r2/3r113 o

t2l3rl13 0

72/3L/L3 0

r2/3L/13 0

12/3L/r3 o

12131.113 0

L2l3r/r3 0

12/31/13 0

72/3tlr3 o

t2/31/13 0

L2131./r3 0

12/31./73 0

1./2174 o

713h4 0

3.16/L4 0

1.17/1.4 0

1./8/L4 o

1./8174 0

1./slt4 0

t/ro/L4 0

Llr3/14 0

3.113/74 0

1./L4/14 0

uLs/1.4 o

0.08 s0.10

0.19

0.05

0.r20.06

0.22

0,12

0.0s0.080.19

0.08

0.08

0.09

0.06

0.06

0.07

0.07

0.07

0.170.35

0.11

0.11

0.09

0.11

0.02

0.12

0.13

0.09

0.16

0.12

0.06

0.07

0.08

0.040.09

0.08

0.1,4

0.060.09

0.06

0.060.11

0.100.06

0.16

0.07

0.04

0.07

0.06

0.0s0.07

0.05

0.09

0.43

1,4,22L

L7,24533,3489,468

22,547LL,78944,10123,3429,433

L6,487

38,908L5,687

t5,86717,445LL,007

TL,724

1"2,459

t3,98713,807

32,0t064,52120,8542r,07415,888

18,566

2,988

2t,t4222,g1r15,663

28,1801,9,828

t1.,rL612,67912,9767,068

14,803

13,361

24,7619,671

15,2459,s66

1,0,471,

18,3 18

20,328LL,22r29,57013,6498,382

13,8921,L,002

9,08812,4399,006

16,26876,95r

1,7.0

17.0

17.0

17.0

15.0

15.0

1,4.5

14.5

15.0

1,4.5

1,4.5

14.5

15.5

15.5

15.5

15.5

15.5

15.5

15.5

16.0

16.0

15.5

15.5

fi.01,7.0

16.5

16.5

17.0

L7.0

17.0

17.0

17.0

L7.0

17.0

77.0

L7.0

17.0

17.0

17.0

17.0

77.0

L7.0

17.0

15.0

15.0

16.0

r.6.0

L5.0

L5.0

L5.0

15.0

16.0

16.0

16.0

16.5



Schedule 2-1

Page 12 of 36

Begin ning

Read

# Jan-14

Ending

Read

Jan-1-4

Service

Days

B illingJan-14

TotalJan-1"4

Average

Billing Service WeightedDa

782

784786788

790792

794796801

803

807

809

811

813

835

837

839

849851

Bs3

855

857

859

861

863

864865

867

869

87L873875877

885

886

887

910

911

912913

914915

916

917

918

919

920927922

923924

925926927

12/1.6/13

12/17 113

12/78/L3t2l23l13t2/26113t2l27lL31.21301L3

12l31.l13t2/2/t3L2l2/L31.213/t3

1.214/1.3

1.215/13

1216/L3

12l6/1312ls/13

12l1.o/1.3

12/1.1"/13

t2/1.2/1312/L2/13L2/13/131.2/13l1312/L6/13L2/!7 113

t2l18lL312l20l1312120/13

12/20lL31.2123/L3

12l26h312127113

12130/L3

12130/1.3

t2/31"/1312/3r/7312ßr/1312/s/131.2/s113

L2/slL312/s/L3

1,2112/L3

12112/13

12/1217312/n/131,2/12113

t2l1.8lL3L2118/13

t211.8/13

12/1.8/L3

3"1,12s/13

1.7/2s/131.rl2s/1311./2sh371./2s113

7h6/r4 31

1/17/r4 31

1./27/1.4 34

L/24/t4 32

rl28/L4 33

1./29/14 33

1/30/1.4 3L

r/31./r4 31"

1.12/L4 31

1./2/14 31

1/311"4 31"

1./6/1-4 33

1./7/14 33

r/8/L4 33

1./8/14 33

1./911"4 31

1.lrolr4 31

L11311.4 33

rl1.4l|4 33

1.lr4lL4 33

1.l7slL4 33

1./75/1.4 33

1./1.6/L4 31

Ih7/t4 31"

1./2L/1.4 34

r/23h4 34

r/n/r4 34

r/23/r4 34

r/24/1.4 32

L/2711.4 32

1.12811.4 32

1"1291L4 30

1,130/1.4 31

1131./1.4 31

1.131/!4 31

r/31./L4 31

t/3/L4 2e

1./3114 29

L/31L4 29

1./31L4 29

1.11.0/L4 29

1.11.0/14 2s

!t011.4 29

1./tolr4 29

L/10114 29

t/17/14 30

ur7 /L4 30

1.h7/14 30

lrlla 30

12/26113 31

t2/26h3 31

12/26113 31

t2/26/r3 31-

L2/26/r3 31

1./76/1.4

1.h7/141,l2rlt4u24/L41.128/L4

1./29/t4L/30/141./31./1.4

r/2/141./2174

1"/3/L4

L/6h4Ll7l1.4r/8/14r/81141.leh4

1.110/14

1./13/1.4

1./14/1.4

1/L4/1.41./rs/741./3.sh.4

rl16h4Lh7/1.4tl21/14u23/t41123h4rl23/3.4r/24/741,/27 11.4

tl2811.41./2s11.4

tl30/L41"131./14

1.131./1.4

1./3t/1.41./3/741./3/1.4

Ll3/14tl3/t4

7lt0h41/r011.4

Ll10/14tlro/L41.l10h4Ih7h41./L7 /1.4

1./r7 /14rl17 /L4

t2126/131,2126/13

12/2611372/26113

12/26/1.3

0.06 s0.080.07

0.07

0.06

0.080.060.050.140.09

0.100.080.080.1.1

0.100.07

0.100.140.r20.150.11

0.23

0.100.r70.L70.10

0.090.160.r20.080.08

0.080.72

0.070.05

0.060.020.030.03

0.030.030.05

0.040.040.040.040.03

0.040.040.03

0.080.040.03

0.00

1,0,7L6

15,863

12,21112,440LL,t04L4,57rr0,443L0,224

26,95417,23818,15 1

14,495T3,487L9,666

L7,294L3,9821,8,662

24,r042L,05927,04419,040

40,68019,074

32,64429,23617,80916,095

28,24821,,56rL4,707

L4,787

76,s8222,88213,64310,151

12,r934,955

6,2895,406

5,9525,659

9,2599,081

7,8937,697

7,4966,077

7,5847,04I6,274

15,843

7,9526,1"&3

888

0

0

0

0

U

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

U

0

0

0

0

U

0

0

0

0

0

U

0

0

U

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

15.5

15.5

17.0

16.0

16.5

16.5

L5.5

15.5

15.5

L5.5

15.5

16.5

16.5

16.5

16.5

15.5

15.5

tb.516.5

16.5

16.5

16.s

15.5

15.5

!7.0r7.017.0

L7.0

1"6.0

16.0

16.0

15.0

15.5

15.5

15.5

15.5

74.5

1_4.5

t4.514.5

L4.5

1,4.5

L4.5

14.5

14.5

15.0

15.0

15.0

15.0

15.5

L5.5

15.5

15.5

15.5

1s.98 s 2.930,096



Schedule 2-1

Page 13 of 36

Begi nni ng

Read

Cycle # Feb-14

Ending

Read

Feb-14

Service Billing

Feb-14

Billing

Days

Average

Service

Days

Weighted Tota I

Feb-14

2

43

45

47

49

51

53

57

74

76

78

82

84

86

92

94

L021,04

105

106

108

111

113

119

L21,

r23127

202

204206208212

2r42r62LB

222

23L233231

239242

244

246

253256257

2s9266

311

313

315

333

341_

354363

369

1./2411.4

1.l2lt4tl2l141.12/14

1.12/74

1.12/L4

r/2/L4r/3/1.41/3/1.4

1./3/1.4

1"/3/L4

tl3/14r/6/1.41./6/1.4

1.16/14

L17l14

1.17 lt41.17 11.4

L17 /74L171L4

1./7 114

tl7l1.41"18/L4

rl8lL41.18/L4

718/L4

rls/1.41.le/147/s/1.41./e/L4

rls/t41./rc/a1./1o11.4

t/1011.4

L/1011"4

t/10/14rl13l1.41.l13l14r11.411.4

r11.411.4

111.4114

1./t4/1.4

1/1.4/L4

1./t4/L41./1.4/1"4

1./tsl141./tsl1.4tlls11"41./ß11.4

rl1.6174L/1.6h4t/ß11"41.h6h4Lh7/1.4rh7l141./17 /1"4

T/17 /T4

2l2sl74 32

2/3/1.4 32

2/3/14 32

2/311.4 32

2/311.4 32

2/31L4 32

2l3lt4 32

214/14 32

214/L4 32

2/4114 32

2/4/1"4 32

2/4/L4 32

2/s/r4 30

2/s114 30

2/s/L4 30

2/6174 30

2/6114 30

2/61L4 30

21611.4 30

21611"4 30

2/61L4 30

2/611.4 30

2l7l14 30

217 /L4 30

21711.4 30

217 /r4 30

2/r0/r4 32

2/r0/t4 32

2/L0/t4 32

2/Lo/1.4 32

2/10/14 32

2/1L/1.4 32

2l1rl74 32

2l1.rh4 32

211"1"11.4 32

2/rr/L4 32

2/r2lL4 30

2/12/1.4 30

2/L2/t4 29

2/t3/1.4 30

2/t3/1.4 30

2/1.3/1.4 30

2113/1"4 30

211311.4 30

2lr3lL4 30

2l13lt4 29

2/1.4/1.4 30

2/r4/M 30

2/14/1.4 30

2/14/14 29

2/17/14 32

2/74/1.4 30

2177 /1.4 32

2l17 /14 37

2178/L4 32

2178/L4 32

2/r8/r4 32

2/2s/1.4 0

2/311.4 0

2/3/14 o

2/3/1.4 0

213/L4 o

213/t4 0

2/3/1.4 0

2/411.4 0

2/411.4 0

2/4h4 0

2/4/14 0

2/4/1.4 0

2/s/14 0

2/slr4 0

2/51t4 0

2/6/L4 o

216/L4 0

216/14 o

216/14 0

2/6/L4 0

216/L4 o

216/1.4 0

217 /14 0

217 /1.4 0

2/71L4 0

2/7 /1.4 o

2/ro/r4 0

2/ro/14 0

2/ro/74 0

2/10h4 0

2l1O/74 0

2/rtl1.4 0

2/1.rlr4 0

2h1/t4 0

2/11./14 0

2/1.u1.4 o

2/72/1"4 0

211211.4 0

211.2/14 0

2/1.3/t4 o

2/13/14 o

2/13/1.4 0

211.3/14 0

21L311.4 o

2/ß/1.4 0

2/1.3/14 0

2/14/1.4 0

2/1.411.4 0

2/14/1.4 0

2/r4/u 0

2/L7 /t4 0

2/L4/t4 0

2h7h4 0

2/r7 /1.4 o

2/1.8h4 0

211811.4 o

2/18/14 0

0.17 5

0.32

0.14

0.09

0.07

0.07

0.08

0.07

0.09

0.07

0.r40.25

0.15

0.07

0.07

0.06

0.26

0.08

0.06

0.0s

0.08

0.24

0.10

0.07

0.09

0.0s

0.08

0.10

0.07

0.11

0.10

0.09

0.09

0.08

0.08

0.06

0.08

0.07

0.06

0.07

0.06

0.07

0.06

0.040.09

0.15

0.29

0.05

0.08

0.08

0.07

0.10

0.09

0.06

0.r20.080.07

32,90960,75225,71617,887

13,505

13,645L4,7961,3,970

16,906

13,631

26,97548,02830,48514,653L4,0t41,L,154

52,56r1,5,537

LL,7889,075

L6,35247,39820,8521,4,693

18,488

10,3 19

t5,37119,69073,774

21,008L8,07916,89416,383

t5,6L215,530

10,90815,75013,695

t2,53713,24512,277

L3,877

LL,442

9,028t7,L8230,589s8,30410,866

1,6,252

1,6,287

12,24920,18517,5781"1",643

23,047t4,44812,4L4

16.0

16.0

16.0

16.0

16.0

16.0

16.0

16.0

16.0

16.0

16.0

16.0

15.0

15.0

15.0

15.0

15.0

1.5.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

16.0

16.0

16.0

16.0

16.0

16.0

16.0

16.0

16.0

16.0

15.0

15.0

74.5

15.0

L5.0

L5.0

15.0

15.0

15.0

1.4.5

15.0

15.0

15.0

L4.5

16.0

15.0

16.0

15.5

16.0

16.0

16.0



Schedule 2-1

Page 14 of 36

Begin ni ng

Read

# Feb-L4

Ending

Read

Feb-14

Service Billing

Feb-14

WeightedDays

Tota I

Feb-14D

Average

Billing Service

D

374

378379381

382383

384

389

392394396

398

40r403407

409

41,1,

413477

419

422

424426428431.

432433437

439

s09517

521,

532622

637

653

664703711,

71,5

724

735737

740742

744

746

747

748755760766

774

776

780

L/2rl141./2r/L4tl2111.41./21.1L4

12/191131.2119/13

121].9/13

12119/t312/20/131.2/20/1"3

12/20/1312/20/1312/23/13L2/2311312/2311312/2317312/261L3L2/26/1312/2611312/27 /1372/271131.2/27 /L31.2/27 /L31.2/30/13

L2/301L3L2l30/131.2/30/13

1.2/31./13

1.2131./1.3

L2131./13

1.2/3L/13

12/3L/1312/3L11312/31.173

12/3u1312/3r/13t2/31./13L2/37/1312l3t/1.3L2/3r/1312/3r/1312/31.113

12/37/131.12h41.13/14

Ll6h4t/7 /1.4

1.18/L4

1.lB/1.4

1./e/14

tl1.ol1.41.11.3/14

1./L3/L41./t4114

!tsl1.4

2/19/14 29

2/rs/3.4 2e

2lrsl1.4 2e

2119/1.4 29

u2211.4 34

1,12211.4 34

1.1221t4 34

1./2311.4 3s

1./23/14 34

1./2311.4 34

1./2411.4 3s

1./24114 3s

L/24/1.4 32

t/27 /1.4 3s

r/27 /1"4 3s

1./27/L4 3s

r/28/t4 33

r/28h4 33

tl28/r4 33

rl29/1.4 33

t/29/t4 33

1.12911.4 33

1.12s1L4 33

t13011"4 31"

1./30/L4 31-

1.130/14 3r.

r/30114 31

1./31.114 31

t/3rlt4 31

r/31./1.4 31

1./31"/14 31

r/31./L4 31

r/31./L4 31

1./3t/14 3L

1.13r/1.4 31

1.131174 31

1/3tlL4 31

7/3L/1.4 31

r/31/1.4 31"

L/3r/L4 31

r/3t/14 31

tl37h4 31

7131.11.4 31

213h"4 32

214/L4 32

2/s/L4 30

216/1.4 30

211/r4 30

2/7 /L4 30

2/1"0/L4 32

211.1./1.4 32

2/12/L4 30

2/1211.4 30

2/13174 30

211.4/74 30

211911.4 0

211911.4 o

2lr9lr4 0

2lrsl14 0

tl22h4 o

rl22/14 o

r/22/1.4 0

L/23/t4 0

1/23/14 0

1./23/1.4 o

7/24/L4 o

L/24114 0

rl24/1.4 0

L/27114 0

rl27 /14 0

Ll27 /1.4 0

1./28/L4 o

1/28/14 o

r/28/3.4 0

1./2sh4 o

r/2s/L4 0

1/29114 0

1/2911.4 o

1/30/14 o

1./30/t4 o

1./30/1.4 o

1.130/t4 o

L131./1.4 o

1-/3r/14 0

1./31.11.4 o

1./3t/14 0

t/31./r4 0

Ll37/L4 0

rl31/14 0

L/31/1.4 0

r/3L11.4 0

1./3L/L4 0

t/31./L4 0

1./31/L4 0

1.13r/1.4 o

1/31/1.4 0

1./3r/1"4 0

1./3L/L4 0

2/3/14 0

2/4/1.4 0

2ls/1.4 0

216h4 0

2l7l14 0

2/7 /1.4 0

2/1"0/t4 0

2/L1./1.4 o

2/12/14 0

2lr2/1.4 0

2113/1.4 0

2/1.4114 0

L4.5

14.5

14.5

14.5

17.0

17.0

17.0

L7.5

17.0

17.0

17.5

77.5

16.0

17.5

17.5

t7.516.5

16.s

16.s

16.5

16.5

16.5

16.5

15.5

15.5

15.5

15.5

15.5

15.5

15.5

15.5

15.5

15.5

1-5.5

15.5

15.5

15.5

1.5,5

15.5

15.5

15.5

15.5

15.5

16.0

16.0

15.0

15.0

15.0

15.0

16.0

16.0

15.0

15.0

15.0

15.0

0.07

0.08

0.r40.04

0.14

0.08

0.28

0.15

0.06

0.11

0.23

0.11

0.08

0.1L

0.07

0.07

0.07

0.08

0.08

0.17

0.37

0.12

0.12

0.08

0.09

0.02

0.11

0.11

0.07

0.16

0.11

0.06

0.06

0.06

0.04

0.08

0.07

0.r20.0s

0.07

0.05

0.0s

0.09

0.L2

0.07

0.26

0.07

0.04

0.07

0.06

0.06

0.06

0.0s

0.r20.42

13,605

1,6,409

28,1,46

9,083

25,632L3,4L250,09126,s6910,74418,797

40,222

18,361

15,855

19,472

12,2r3L2,886t2,79614,6121,4,399

30,3s867,1,1,5

22,56t22,3401"4,790

17,028? n??

2t,9L62r,63514,580

30,45420,563TL,L6471,45812,61,5

7,02614,79814,L5323,7069,073

L4,2008,8849,740

17,42423,13s12,41"L

52,s241,4,283

8,38214,800

1L,30410,595

12,287

9,64723,222

84,184

s



Schedule 2-1

Page 15 of 36

Beg¡n ning

Read

# Feb-14

Ending

Read

Feb-14

Service

Days

Billing

Feb-14

Billing

Days

TotalFeb-14

Average

Service Weighted

782784786788

790792

794796801

803

807

809

811

813

835

837

839

849

851

8s3

855

857

859

861

863

864

865

867

869

871,

8138t5877

885

886

887

9L0

911-

912913

914915

916

917

918

919

92092r922

923924925926927

1./t6lL41/17 lt4r/21.1L4rl24l14t/28/1.4rl2el1.41.130/L4

1./3L/L4

1.12/L4

1/2/L4rl3/L41./6/!41./7 h.4t/811.4

1.18h.4

1.19114

tlrol141lt3/1.41./1.4/1.4

1./14/14

1./15/14

7/1.511"4

1./1.6114

1,/77 11.4

r/21./14L/23/1.4

Ll23/14r/23/1.41_124/14

1.127 /t41./28/1.4

1./2s11.4

1./30114

1./31.114

1.13r/1.4

1.13L/14

1./311.4

r/3h.4Ll3l1.41.13/14

1.1L0/14

L/L0114rl10174Llt0l1"41.lto/1.47/17/1.4

1./17 11.4

7/171141/77 /1.4

12/26/L312/26/L312l26h31.2126/13

1.2126/1.3

2/77 lL42/1811.4

2l19l142l2rl142/2sl14212611.4

2127 /L42/28/L42/3/L42131L4

2/411.4

2lsl14216/1.4

217 /t4217h4

2/Lo/L42/L1.l142/12/1.42/13h42/731142l14/142/t4/142/17/142h8/142/t8l142/20h42/20lL42/20/L42l2r/142/24/1.42/2s/L42/261t42127l142128/1.4

2/2811.4

2/2811.4

213/L4213/1.4

2/3/142/3h4

2h0/142/1.0/1.4

2/Lo/142hol1.42lt0/1.42h7/1"42/L7/1.42/171742h7/147/24/L41./24h4r/24h4!/2411.4r/24/14

16.0

16.0

74.5

14.0

1,4.0

14.0

L4.0

1.4.0

16.0

1"6.0

L6.0

L5.0

15.0

15.0

15.0

16.0

16.0

15.0

15.0

15.0

15.0

15.0

16.0

16.0

14.0

14.0

1,4.0

14.0

14.0

L4.0

1,4.0

t4.014.0

14.0

L4.0

t4.015.5

15.5

1.5.5

15.5

15.5

15.5

15.5

15.5

15.5

15.5

15.5

15.5

L5.5

14.5

74.5

14.5

L4.5

14.5

0.08 s0.11

0.05

0.06

0.06

0.08

0.05

0.05

0.15

0.09

0.10

0.07

0.07

0.10

0.08

0.07

0.11

0.11

0.09

0.12

0.10

0.22

0.10

0.18

0.13

0.09

0.09

0.1,4

0.100.07

0.07

0.07

0.1.1-

0.06

0.040.0s0.03

0.040.03

0.03

0.03

0.0s

0.05

0.040.04

0.040.03

0.040.040.03

0.08

0.04

0.03

0.00

14,6LL20,45811,093

12,79tr.1,905

L6,794Lt,7091L,25027,4281-7,538

1"9,752

L4,4751"4,379

19,70416,809

L3,897

20,LLs22,772L8,641,

24,36220,r2743,36819,739

34,07027,225

19,57818,368

30,371,

2L,33214,0691,4,792

15,835

23,837

12,8699,472

tt,1635,948

7,429s,8r76,509

6,009

10,300

1,0,067

8,636

7,9167,4536,6287,7827,3356,13r

16,720

7,562

6,216972

2117h4 32

2lt8lt4 32

2lrslr4 2e

2121.114 28

2l25lL4 28

2126114 28

2/271L4 28

2/28/L4 28

213/1.4 32

2/3h4 32

2/4/1.4 32

2/s/14 30

2/6/t4 30

2/7 /L4 30

21711.4 30

2lro/L4 32

2/L1./L4 32

2/L2/1.4 30

2/1.3/14 30

2lr3/1.4 30

211.4/1.4 30

211.41t4 30

2h7lt4 32

2h8/1.4 32

2/18/14 28

2/20/1.4 28

2/20/14 28

2/20/L4 28

2/2t/L4 28

2124/1.4 28

2l2s/1.4 28

2126114 28

212711.4 28

2/28/1"4 28

2/2811.4 28

2128/1.4 28

2/3/L4 31

213/L4 31

2/3/L4 31

2/3h.4 31

2l10lt4 31

2lL0/r4 3L

2/Lo/1.4 31

211.011.4 31

2l10lr4 31

2lt7 /1.4 31

2/L7/t4 31

2/r7 /14 31

2/17/74 31

1./24114 29

1,/24114 29

Ll24/L4 29

1.124/L4 29

1./24/L4 29

15.49 3,013,834



Schedule 2-.1

Page 16 of 36

Beginning

Read

# Mar-14

Ending

Read

Mar-14Service Billing

Mar-14

WeightedDays

Tota I

Mar-14

Average

Billing Service

DaDa

2

43

45

47

49

51

53

57

72

74

76

78

B2

B4

B6

92

94

r02104

105

106

108

1.LT

l_r-3

LL9

121,

L231"27

202

204206208212

21,4

2L621,8

222

231,

233237

239242

244

246253256251

2s9266

311

313

315

333

34r354363

369

2/2s/1.42/3/1.4

2/3/1.4

2/3/1.4

2/3/1.4

2/3/142/3/142/4/142/4/142/4/L42/4/L42/4/1.4

2/s/t42/s/1"4

2/5/L42/6/L42/6/L42/6/1.4

2/6/1.4

2/6/!42/6/L42/6/t42/7h421711.4

217/1.4

2/7/142lL0l742/70lL42/L0/142ho/142/Loh42/Lr/142/1r/1.42/tL/142/1.1"/L4

2lrtl1.421].211.4

211211.4

21L211.4

2/13l142/t3/142/L3/1.42/13/t42h3/t4211311.4

2/L3h42/1.4/1"4

2/1.4/t42/1.4/t42/74h42/17 114

2/1411.4

2/171L42/17h42/18h42l18l74211.8/14

3l2s/1.4 28

3/3/14 28

3/3/14 28

31311.4 28

31311.4 28

31311.4 28

313h4 28

3l4lr4 28

314174 28

314/14 28

314h4 28

3l4lL4 28

3lsl1.4 28

3lslL4 28

3lsl1.4 28

316114 28

316114 28

316/L4 28

3l6lL4 28

316/1.4 28

3/6114 28

3/6/L4 28

3/7h4 28

3/7 /14 28

3/7 /r4 28

3/1.0h4 31

3lto/1.4 28

3110/74 28

3holr4 28

3/L1./L4 29

3/rr/L4 29

3/rL/L4 28

3/t2/L4 29

3/L2/t4 29

311.2h4 29

311.2/14 2s

311.311.4 29

311311.4 2s

3lt3lL4 29

311.41L4 29

3/L4/L4 2e

3/14/1.4 29

3/1.41t4 29

311411.4 2s

3h4/L4 29

3lr4/r4 29

3/r711.4 3r.

3/17lt4 3L

3h711.4 31

311711.4 3r.

3lL8lL4 29

3/17 /L4 31

3/1.8/1"4 29

3/L8/L4 2s

3/Le/L4 2s

3/r9/L4 29

3/r9/L4 29

3/2s/1.4 o

3/3/1.4 0

3/3114 0

3/3/L4 o

313/1.4 o

313/14 o

3/3/74 o

3/4/1.4 0

3/4/1.4 0

3/41t4 0

3/4/L4 o

3/4/L4 0

3ls/14 0

3ls/1"4 0

3ls/1.4 o

316/1.4 o

316/14 0

3/61L4 0

3/6/14 0

3/6/1.4 0

3/6/L4 0

316/t4 o

3/7h4 0

317h4 0

317/74 o

311.0/14 0

3/ro/1.4 o

3/10/t4 o

3/10/t4 0

3/11"/1.4 0

3lL1.h4 0

3/1.rh4 0

3/72/1.4 0

3/12/1.4 0

3h2/r4 o

3/r2/r4 o

3113/1.4 0

3173/1.4 o

3lt3l74 0

3/r4lr4 0

3/14/14 0

3/1"4/1.4 0

311.4/14 0

3lr4lt4 0

3/1.4/L4 0

311.4/1.4 0

311711.4 0

3/r7 /L4 0

3/r7h4 0

3h7/1.4 0

3/18/1.4 0

3h7/1.4 0

311.8/74 0

3/1.8/1.4 0

3/re/L4 0

3/1.e/r4 o

3/1.e/14 0

0.16 5

0.27

0.11

0.08

0.06

0.06

0.0s

0.06

0.08

0.06

0.12

0.22

0.74

0.07

0.06

0.05

0.2s

0.07

0.06

0.040.08

0.2r0.10

0.07

0.08

0.06

0.07

0.09

0.06

0.09

0.08

0.08

0.08

0.07

0.07

0.05

0.08

0.06

0.07

0.06

0.06

0.08

0.06

0.05

0.08

0.15

0.32

0.06

0.09

0.09

0.06

0.11

0.080.060.11

0,07

0.06

32,909s3,3802 L,958

15,159

77,769

II,974r0,80712,96816,981

12,07524,t0043,34528,292

1,4,227

12,549L0,22949,688L4,41,5

LL,37T8,454

15,L6542,43619,953

13,809

16,000

10,169

L4,004L8,225

L2,502L8,3941,5,774

L5,472

L5,469L4,L43L4,273

9,90415,28012,364L2,858

Lt,8401"L,663

14,708rt,7268,tt9

1,5,4t929,38r58,156IT,25516,340

15,883

1,r,281,

20,577

16,300

10,9222r,891.13,387

17,1"02

L4.0

14.0

14.0

14.0

14.0

L4.0

L4.0

1"4.0

14.0

14.0

14.0

14.0

L4.0

1,4.0

1,4.0

L4.0

14.0

1,4.0

L4.0

L4.0

14.0

14.0

14.0

L4.0

L4.0

15.5

L4.0

14.0

L4.0

14.5

t4.514.0

14.5

L4.5

74.5

t4.514.5

14.5

14.5

L4.5

14.5

74.5

74.5

14.5

14.5

14.5

15.5

L5.5

15.5

15.5

14.5

15.s

L4.5

L4.5

1"4.5

L4.5

14.5



Schedule 2-1

Page 17 of 36

Beginni ng

Read

# Mar-14

Ending

Read

Mar-14

Service

Days

Billing

Mar-14

Average

Service

Days

Weighted Tota I

Mar-14Billing

374378379381

382383

384389

392394396

398

401403

407409

4tL4L3

417

41,9

422

424

426

42843r432433

437

439

s09

521532622

637

6s366470371,1

71,5

724

735737

740742

744

746

747

748755760766

774

776

780

517

2119l14211911.4

2ltel142lrel1.41./221L4

r/22/1.41./22/1.4

1./23/1.4

1./23/1.4

rl23/14L/24/141./2411.4

r/24/1.4112711"4

1.127 11.4

1127 /1.4

rl28/141.128/1"4

1.128/1.4

1./2e/1"4

1.12e11.4

1.12e/1.4

1./2e/1.4

1./30/1.4

1./30/3.4

1/30/t4t/30/141./31.11.4

r/31./141.131.11.4

1.131.114

1.137/14

1./31./14

1./37/L4

1./3r/1.4

r/3r/741./3111.4

L/3r/14tl31.l141.137/L4

1.131./1"4

1./31/t4t/31./t42/3/1,42/41142/sl142/61t42/71L421711.4

2hol1.4211.r/L4

2112/14211"2/14

2/t3/1.42/L4h4

3/20/1.4 29

3120h4 29

3/20/1.4 2e

3l20lr4 29

2l20lr4 2e

2l2olr4 29

212011.4 29

2/2L11.4 29

2/2rlL4 29

2/21./14 29

2/24/1.4 31

2/24/1.4 31

2/24/14 31

2/24/1.4 28

2/2s174 29

2l2s/r4 29

2/2slr4 28

2/2s11.4 28

21261]"4 29

2l26lL4 28

212611.4 28

212611"4 28

21271L4 29

2127/t4 28

2/27 /t4 28

2/28/14 29

2/28h.4 29

2/28/14 28

2/28/14 28

212811.4 28

2128114 28

2128/1.4 28

2l28lr4 28

2/28h4 28

2/28/L4 28

2/28/1.4 28

2/28/1"4 28

212811.4 28

212811.4 28

2l28lr4 28

2128/L4 28

2/28/t4 28

2/28/14 28

3/3/14 28

3/4/1.4 28

3/s114 28

31611.4 28

317 /1.4 28

317 /L4 28

311.0/L4 28

3/1.1./14 28

3/1.2/14 28

3/1311.4 2e

3/1.411"4 29

3/r7114 31

3/20/1.4 o

312011.4 o

312011.4 0

312011.4 o

2l2O/1.4 o

2120/14 0

2/20/14 o

2/2r/74 0

2/2r/L4 0

2/2L11.4 0

2/24114 o

2124/14 o

2124/14 0

2124/14 0

2/2s/t4 o

2/2s/14 0

2/2s/1.4 0

2/2s/1.4 0

2/26114 0

2/2611.4 o

2/2611.4 0

2/26/1"4 0

2127 /t4 0

2127 /L4 o

2/27 /r4 0

2/28/1.4 o

2/28114 o

2/28/14 0

2/28/14 0

2/28/t4 o

2/28/14 0

2128/1.4 0

2/28/1.4 0

2/281L4 0

2/28/L4 0

2128/3.4 0

2128/1.4 0

2128/14 o

2/28/1.4 0

2/28h4 o

2/28/1.4 0

2128h4 o

2128/14 o

3/3/14 0

314/t4 0

3lsh4 0

316/1.4 o

317/14 0

3l7lt+ 0

3/Lo/L4 0

3/1.1./1.4 0

3/12/1.4 0

3lt3/1.4 0

3114/14 0

3h7/L4 0

0.07 5

0.08

0.16

0.04

0.L2

0.06

0.23

0.72

0.0s

0.09

0.23

0.09

0.09

0.09

0.05

0.06

0.06

0.06

0.07

0.1,4

0.30

0.10

0.11

0.07

0.08

0.02

0.11

0.10

0.07

0.r40.10

0.05

0.05

0.06

0.03

0.07

0.06

0.r20.04

0.07

0.04

0.0s

0.08

0.1_0

0.06

0,21,

0,07

0.04

0.07

0.05

0.0s0.06

0.05

0.13

0.45

L4,146L5,279

31,6098,306

23,1.93

12,60043,95222,74r

9,68716,726

40,917

16,813

15,784t7,r9410,L74r0,944II,74312,771

L2,9t727,22660,573L9,3632r,3431_3,31"8

15,809

3,013

20,44520,21,8

13,480

27,5r219,73410,356L0,44011,098

6,16st3,229L2,35223,792

8,449L3,5528,0519,392

1-5,3 1"3

20,9241,1,,570

42,600L4,228

8,38214,526

10,56410,258

12,4269,816

24,94281,643

14.5

L4.5

1,4.5

14.5

14.5

t4.5L4.5

14.5

L4.5

14.5

15.5

L5.5

15.5

L4.0

14.5

14.5

74.0

L4.0

L4.5

L4.0

14.0

1,4.0

1.4.5

L4.0

14.0

t4.51,4.5

14.0

14.0

14.0

14.0

14.0

74.0

14.0

14.0

14.0

14.0

14.0

L4.0

1,4.0

L4.0

L4.O

14.0

74.0

14.0

t4.ot4.014.0

14.0

14.0

14.0

1,4.0

14.5

L4.5

15.5



Schedule 2-1

Page 18 of 36

Beginning

Read

# Mar-14

Ending

Read

Mar-14

Service

Days

Billing

Mar-L4

Average

Service

Days

Weighted Tota I

Mar-14B illingDa

782

784786788790792

794796

801

803

807

809

811

81"3

835

837

839

849

85r"

853

85s857

859

861

863

864865

867

869

811,

873875877

885

886

887

910

91L

91,2

913

914915

916

9L7

918

919

92092r922

923924925926927

2/1711.4

2/18/L42/19lt42121.1L4

2/2s/t42/26/L42/27 /L42/28/1.4

213/L42/3/L4214/L42/sh42/61L42/7 /L42/7114

2110lL421r1./L4

2172/1.4

2l!3/1"42173/1.4

2/1.4/L42/L4/L42/r7 /142/1,811.4

2/1.8174

2/20/742/20/1.42/2011.4

2/21.11.4

2124/1.4

2l2s/142126/142/27 /142/281142/2811.4

2/281L4213h4213/1"4

2/3/L42/3/74

2/10/1.42ho/L42/10/L42l70/1.42/1.0/142/L7 /142/1711"4

2/17/142/7711.4

1./24h41./24/1.4

1./2411.4

r/24h41./24/1.4

3/1.8h4 29

3/1911.4 29

3/20/14 29

3/25/1.4 32

3/26/L4 29

3l2t /14 2s

3128/14 29

3/3t/L4 31

3/3/1.4 28

3/3/L4 28

3/4/1.4 28

3lslt4 28

31611.4 28

317 h.4 28

3/10114 31

3/1.r/r4 29

3/r2/r4 29

3/r3/L4 29

3/t4/1.4 29

311.4/14 29

3l17l74 31

3177lt4 31

3118h4 29

3lr9/1.4 29

3/2011.4 30

3/2L/1.4 29

3/21./14 29

3/2r/r4 29

3/24/1.4 31

3l2s/r4 2e

312611.4 2s

312711.4 29

3/28/L4 2s

3/31"/1.4 31

3131.11.4 31

3l3rl14 3L

3/3114 28

313/L4 28

313/t4 28

3/3/1.4 28

3/r0/t4 28

3lt0/1.4 28

3/rol1.4 28

3/LO/L4 28

3/ro/L4 28

3/t7 /L4 28

3/171L4 28

3117174 28

3l17lt4 28

2124/14 31

2124/1.4 31

2/24/14 31

2/24/L4 31"

2/24/L4 31"

3/t8/1.4 o

3/t911.4 o

3/20114 0

3l2s/1.4 0

3/261L4 o

3127 /1.4 o

3128h4 o

3l3r/1,4 o

313h4 0

313/1.4 o

3/4h.4 0

3/s11.4 0

316/L4 o

317h4 o

3/70/14 o

3/tL/r4 0

3/L211.4 0

3/L3/74 0

3/t4/L4 o

3/3.4/14 0

3/77 /t4 0

3/77 /1.4 0

311.8/1.4 0

3119/74 0

3/20/1.4 o

3/21.1L4 o

3/21./1.4 0

3/21./1"4 0

3/24/t4 o

3l2s/r4 0

3126/1.4 o

3/27/1.4 o

3/28114 0

3/3r/r4 0

3131./1.4 o

3131.174 0

3/3114 0

3/3/14 0

313/14 0

313/74 0

3/r0/r4 0

3ho/L4 o

3/ro/t4 0

3l1O/1.4 0

3/1.0/1.4 0

3/r7lr4 0

3/L7 /r4 0

3/17 /t4 0

3/r7 /t4 0

2/24h4 o

2/24/1.4 0

2/24114 0

2/24/L4 0

2/24/1.4 0

0.07 s

0.10

0.06

0.07

0.06

0.07

0.05

0.06

0.12

0.08

0.08

0.07

0.06

0.10

0.09

0.07

0.09

0.12

0.10

0.13

0.1L

0.25

0.09

0.r70.15

0.09

0.08

0.140.11

0.07

0.07

0.08

0.t40.07

0.05

0.060.03

0.03

0.03

0.03

0.03

0.040.040.04

0.040.03

0.03

0.04

0,03

0.04

0.09

0.04

0.040.01

L4,37518,891

12,089T2,3T6

r1,57913,818

r0,L4811,601

24,3331"5,248

16,91.5

13,78812,273

L9,784L6,084

T2,8I317,58523,38s1,9,283

24,38419,21,6

45,07918,36932,2L028,0L417,662

L5,23926,63919,674

12,683L3,972

16,237

26,37012,0848,480

10,272

5,32L6,609

5,449s,8625,6088,7569,0547,9457,0806,686

5,9847,3956,5446,799

1,6,97r7,500

6,557

L,130

L4.5

L4.5

14.5

16.0

1,4.5

L4.5

14.5

15.5

l-4.0

14.0

1,4.0

1"4.0

3.4.0

14.0

15.5

L4.5

t4.5L4.5

L4.5

74.5

15.5

15.5

L4.5

1,4.5

15.0

14.5

74.5

1,4.5

15.5

1,4.5

14.5

1,4.5

14.5

15.5

15.5

15.5

L4.0

14.0

14.0

14.0

14.0

14.0

14.0

14.0

14.0

14.0

14.0

1,4.0

14.0

15.5

15.5

15.5

15.5

15.5

!4.44 $ 2,8L7,193



Schedule 2-1

Page 19 of 36

Cycle # L4

Service Billìng

Da r-14

Begi nning

Read

Ending

Read

Apr-L4

Billing

Days

Average

Service

Days

Weighted Tota I

Apr-14

3125/14

313/L4

313h43/3/14313/L4

3/3/1.4

3/3/143/4/L43/4h43/4/L43/4/143/4/143/s/1.43ls/L43/s/L43/6/143/6/143/6h43/6h4316h.43l6lt4316114

317l14317 /L43/7h4

3/LO/t43/1.0/t43/1.0/L43/10h43/1.1.11.4

3lrrl143/71.h43/L2h43h2/L43/L2/L43/1.2/1.4

3/1.3/14311311.4

3/1311.4

311.411.4

311.4114

3/t4l143/741143h4l143lL4/1.43/L4/1.4

3/t7h43/17/143h711.4

311711.4

311.8/L4

3117 /1.4

3/L8h43/L8/L43/Le/143/re/14

412sl144/1.11.4

4/1.114

4l1lt4411.11.4

41]-/1.4

411./1.4

412/t4412/1.4

4/2h4412/L44/2/1.4413/L4

413/1"4

4/3/L44/4/L44/4/144/41L44/41144/4/1.4414174

414/1441711.4

417 /144/7 /L44/8h44/8/144/8/1441811.4

4lel144lel1.44le/14

4lt0/t441r011"4

4l1.oh44l10lt4411.1.11.4

4/tt/L4411.1./1.4

411.411.4

411.41L4

41L411.4

4/1.4/t44h411.4

411.411"4

417411.4

4/rs/1.44ltslL44lrsl1,4411.s/74

411.611.4

41Ls11.4

411611.4

4/L6/1.44/L7 /1.4

4/17 /1.4I7 L4

4l2sh44/1174417174

4/rl1.4411./L4

411./1.4

417/14

412/t44/2/L44/2/1.44/2/1441211.4

413/1.4

413/1.4

413/L4414/14

414/1.4

4/4/1.44/411.4

4/4/!4414/14414/t4417 /1.44/7/1.44/7/144/81L44/8/14418/1.4

418/14

4/s/1.44/e/144/e/1.4

4hO/L44l10/1.44/1011.4

4/t011.44/71/L44111./1.4

411.L/1,4

4/1"4/1.4

4/L4l14411.4/1.4

411.4/1.4

4/L4/144/14/1.44/1.4/L44hs/144hs/744hs/744/lsl144h6/144175/L4

411.6/14

4/L6/1.44h7/1.44h7/L4

15.5

14.5

14.5

14.5

L4.5

t4.5L4.5

14.5

74.5

14.5

1,4.5

14.5

14.5

1.4.5

1,4.5

1,4.5

14.5

L4.5

L4.5

14.5

L4.5

14.5

L5.5

15.5

15.5

L4.5

74.5

t4.574.5

14.5

1,4.5

t4.514.5

74.5

L4.5

l-4.5

t4.51,4.5

1,4.5

15.5

15.5

15.5

1"5.5

15.s

15.5

l-5.5

14.5

1,4.5

L4.5

L4.5

L4.5

14.5

1,4.5

14.5

14.5

14.5

t4.5

0.18 s0.30

0.r20.08

0.07

0.06

0.06

0.07

0.08

0.06

0.13

0.23

0.15

0.08

0.07

0.06

0.25

0.08

0.06

0.0s0.08

0.24

0.11

0.08

0.10

0.0s

0.07

0.10

0.06

0.100.08

0.08

0.08

0.07

0.08

0.05

0.080.06

0.06

0.07

0.07

0.07

0.07

0.05

0.09

0.r70.29

0.05

0.080.08

0.06

0.100.09

0.06

0.11

0.07

0.06

32,90959,14023,588L5,8641,2,758

12,1,59

Lr,26213,28r15,887

tL,9t524,85845,O57

28,6291,4,826

13,281

11-,588

48,3911,5,432

t2,2279,2L2

16,160

46,74821,075L4,7t617,672

9,800t4,273L8,7351,2,631

L9,32916,1"60

15,606

L5,327

L4,608

1,4,841

10,r20t5,67212,62912,379t2,48713,52313,40413,069

9,29016,335

30,47456,60110,651

15,7401,5,7L4

11,556

20,29I16,683

10,916

2L,672t3,735

31

29

29

29

29

29

29

29

29

29

29

29

29

29

29

29

29

29

29

29

29

29

31

31

31.

29

29

29

29

29

29

29

29

29

29

29

29

29

29

31

31

31

3L

31

31

31

29

29

29

29

29

29

29

29

29

29

29 7 I

2

43

45

47

49

51

53

57

72

74

76

78

82

84

86

92

94

1,02

r04105

106

108

TLL

113

1- 19

t21,

123r27202

2042062082122r421621_8

231,

233237

239242

244

246

253256257

259266

311

313

315

333

34L354363

369



Schedule 2-1

Page 20 of 36

Begin ning

Read

Cycle # Apr-14

Ending

Read

A 1,4

Service

Days

Billing

Apr-14

Billing

Da

Average

Service We¡ghted

Days

TotalA r-1,4

374378379381

382383

384

389

392394396

398

401

403407

409

4r1.

41,3

417

419

422

42442642843r432

433437

439

509

517

521,

532622

637

653

66470371,1,

71,5

724

7351aa

740742

744

746

747

748755760766

774

776

780

3/20/143/20/L43/20/143/20/t42/20h42/20/142l20/142l2r/1.42l2r/142121.11.4

2124/1.4

2124/1"4

2124/142124l14212s/1.4

212s/1.4

212s/1.4

2l2sl14212611.4

212611.4

212611.4

7126l1421271L4

2127 /L42/27 /t42128/L42128/1.4

2/28h42/28/L42/28/L42/28/142/28/142128174

212811.4

212811.4

2128/t42/28/t42/28/1.42/28/L42/28/142128/1.4

2/28h4212811.4

313l1431411.4

3ls/1.4316/L4

317h43/7 /14

3/toh43/1.th43/12/743/13/143/L4/743/171t4

4/21.1L4 32

4121.174 32

412u1.4 32

4121./14 32

3121"/L4 29

3/21./L4 29

3/21.11.4 2e

3/24/1.4 3L

3/24/L4 3r.

3/24/1"4 31

3/2s/1.4 2e

3/2s/r4 29

3/2s/1.4 29

3/2s/t4 29

3/26h4 2s

3/26h4 2e

3/26/t4 2s

3/26h4 2e

3/26/L4 28

3/27 /1.4 2s

3127 /1.4 29

3/27 /14 2s

3l2t 11.4 28

312811.4 29

3/2811.4 29

312811.4 28

3128/1.4 28

3131"11.4 31

3131.114 31

3131.114 31

3131./L4 3L

3/3L/1.4 3r.

3/31./t4 31

3/31./1,4 31

3/3t/1.4 31

3/31-h4 31

3131.h4 31

3131.1t4 31

3137/14 31

3/3r/t4 31

3/3r/r4 31

3/31./1.4 31

3131./14 31

4/111.4 2e

41211.4 29

41311.4 29

414/1.4 2s

417 /t4 31

417 /1.4 31

418h4 2e

4/9/t4 2e

4/1.0/1.4 29

4/1.1.114 29

4/1.4114 3r.

4/1.s11.4 29

4121./14 0

4l2t/r4 0

4121./L4 0

4l2r/1.4 0

3121./t4 0

3l2r/14 0

3121./1.4 0

3/24/74 0

3/24/1.4 o

3/24/14 0

3/2s11.4 o

3/2s/1.4 o

3/2slr4 0

3/2slt4 0

3/26h4 o

3/26114 o

3/26/1.4 0

3/26/14 o

3126/3.4 0

3127 /t4 0

3127 /L4 o

3127 /14 0

3127/t4 0

3/2811.4 o

3/28114 0

3/28/L4 0

3/28114 0

3/37/t4 0

3/31./1_4 0

3l3L/1.4 0

3l3r/1.4 0

3131./14 0

3l3t/1.4 0

3/33./1.4 o

3/31./t4 0

3/31.174 03l3t/14 0

3l3L/74 o

3l3Llt4 0

3/3r/t4 0

3/31./1.4 o3131.h4 o

3131./1.4 0

4/Llr4 0

4/2/1.4 o

4/3h4 0

4/4h4 0

4/7 /1.4 0

417/1.4 0

41811.4 0

4/s/L4 0

4lLO/3.4 0

4/11./1.4 0

4/1.4/1.4 0

4/15/14 0

o.oe s0.10

0.18

0.05

0.r20.06

0.23

0.13

0.0s

0.09

0.20

0.08

0.08

0.09

0.0s

0.06

0.06

0.07

0.06

0.r40.32

0.1-0

0.10

0.07

0.08

0.01

0.100.r20.08

0.15

0.12

0.06

0.06

0.06

0.040.08

0.07

0.13

0.0s0.08

0.05

0.05

0.09

0.11

0.06

0.2L

0.07

0.05

0.08

0.05

0.05

0.06

0.0s0.13

0.3r"

15,302

17,64232,364

9,486

22,6061 1,850

44,70824,429

9,697

t6,721,

38,63915,76914,807

17,960L0,22310,978

TL,822

12,922

L2,L9026,92962,06020,27r20,69s1,3,448

76,077

2,89819,782

27,63313,78927,83921,L42LL,227

1,1,,004

1r,7406,696

1,4,421,

L2,84523,670

8,639

t4,23L8,3449,6s2

16,095

20,865

LL,707

40,757

1,4,1,63

8,396

1,5,461

10,560

9,773

12,1,21"

9,33224,793

16.0

16.0

16.0

16.0

L4.5

14.5

74.5

15.5

15.5

1-5.5

t4.5L4.5

14.5

1,4.5

14.5

14.5

14.5

14.5

1"4.0

1,4.5

1,4.5

1,4.5

1,4.0

1,4.5

1,4.5

t4.0t4.015.5

15.5

15.5

1-5.5

L5.5

15.5

15.5

15.5

15.5

15.5

15.5

15.5

15.5

L5.5

15.5

15.5

1,4.5

L4.5

L4.5

14.5

15.5

1"5.5

14.5

L4,5

14.5

14.5

15.5

L4.5 59,860



Schedule 2-'1

Page 21 of 36

Beginning

Read

Ending

Read Service Billing

r-I4Billing

Days

Average


Total

Cycle # -14 14

782

t84786788790792

79479680L

803

807

809

811

813

835

837

839

849

8s1853

855

857

859

861

863

86486s867

869

87r873875877

88s886

887

910

9L1

912913

9L4915

916

917

918

919

920921"

922923924925926927

3lr8lL4311911.4

3l20lL43l2s/L43126/L4

3/27 /L43/281t43/31.h43/3h43/311"4

3/41143/511.4

316/14

317 /143lrolL43/1.1./t43/t2l143/1.3/t43/L4/1.43/14/143/17/1.43/1711.4

3/18/1.43/rsl143/2011.4

3/21.11.4

3/2r/L43121.11"4

3124/1.4

3l2s/1.43126/t43/271t43/281L43/31./1.4

3131./L4

3131/1.4

3/3h43/31L43/31743/3/14

3/r0h43/10/L43/Lo/1.43/toh.43/1011.4

3/17 /L43117 /1.4

3lt7 /L43l17 /t42124h42124/142/24/1.42/24h43/24114

4/1.61!4 2e

4/r711.4 2s

4/2t1L4 32

4/2411.4 30

412s11.4 30

412811.4 32

4129/1.4 32

4l3o/r4 30

4/r/1.4 29

4lL/1.4 29

4/2/L4 29

4/3h4 2s

4/4114 29

4/7 /L4 31

4/8114 29

4/91L4 29

4lr0/1.4 29

4l!r/t4 29

4h4/r4 31

4174/1.4 31

4hs/t4 2s

4/1s/3.4 29

4/L6/14 29

4/17/14 29

4/2L114 32

4/2211.4 32

4/22/1.4 32

412211.4 32

4/2311.4 30

412411"4 30

4l2s/L4 30

4/28/1,4 32

4/29/t4 32

413011.4 30

4l3jlr4 30

4/30/1.4 30

4/2/1.4 30

4/211.4 30

412114 30

412/14 30

4le/1.4 30

4/9/t4 30

4/911"4 30

4/sh4 30

419/14 30

4lr6/L4 30

411"6/L4 30

4/16114 30

4/1611.4 30

3/24114 28

312411.4 28

312411.4 28

312411.4 28

3/24/1"4 o

4/16/1.4 o

4l17 /1.4 0

412111.4 0

4124114 o

4l2slr4 0

4128/L4 o

4/29/1.4 0

4/30/t4 0

4/L/3.4 0

4/t11.4 0

4/2h4 0

4/3174 o

414/1.4 o

417 /r4 o

418/L4 0

4/s/1.4 0

4/10114 0

4/1.1.11.4 0

4/1.4114 0

4/74/14 o

4hs/r4 0

4l1s/r4 o

411.6/1.4 0

4l17/14 0

4121./1.4 0

4/2211.4 o

4/2211"4 0

4122/L4 o

4123/L4 0

4124/1.4 0

4l2s/1.4 o

4/28174 0

4/2e/L4 o

4/30/14 0

4l3o/74 o

4/30114 o

4/Zlt4 0

4/2/L4 o

412/1.4 0

412h4 0

4/elr4 0

4/eh4 o

4ls/1.4 0

4le/74 0

4/e114 0

4/16/t4 0

4/16/14 0

4/76/14 0

411.6114 0

3l24lL4 0

3/24/14 0

3/24/14 0

3/24/1.4 0

3/24/14 0

0.07 5

0.100.07

0.07

0.06

0.08

0.07

0.06

0.13

0.08

0.09

0.07

0.07

0.11

0.08

0.07

0.09

0.11

0.11

0,140.10

0.19

0.09

0.r70.16

0.10

0.09

0.15

0.11

0.07

0.07

0.09

0.t40.07

0.0s0.06

0.03

0.04

0.03

0.03

0,03

0.0s0.05

0.0s

0.040.040.03

0.040.040.03

0.11

0.03

0.03

0.00

13,986

L8,71,0

tt,71312,775

1L,236L4,736Lt,567L2,L7625,3371,6,298

17,121,

13,66t12,808

19,328L5,52212,907

t6,97827,52919,630

24,9091"9,439

38,1-23

18,078

32,42928,27217,86515,742

27,0452L,3551,2,715

13,609

15,689

24,66713,301

9,336tL,o725,6s36,730s,5575,922s,8059,09s9,539

8,8347,667

7,r946,s347,7347,017

5,9 1s

22,1,48

7,0406,072

1,008

L4.5

L4.5

16.0

15.0

15.0

16.0

16.0

15.0

14.5

1,4.5

1,4.5

t4.574.5

15.5

14.5

t4.5t4,514.5

1"5.5

15.5

14.5

14.5

14.5

1,4.5

16.0

16.0

16.0

16.0

15.0

15.0

15.0

16.0

16.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

L4.0

14.0

74.0

14.o

0.0

14.8s s 2.84?.759



Schedule 2-1

Page 22 of 36

Beginning

Read

S May-14

Endi ng

Read Service Billing

May-1-4

WeightedDays

TotalM 1,4M L4 DA

Average

Billing Service

Da

2

43

45

47

49

5L

53

57

72

74

76

78

82

84

86

92

94

1,02

L04105

106

1"08

1,tI113

119

12L123127

202

204206208

212

21,4

216

2L8222

231,

233237

239242

244246

2s32s62s7259266311

313

315

333

341354363

369

4/2s/144/Lh44/Ll1.44/r/1.44/Lh44/Ih44/L/t44/2/1.44/2/L44/2/1.44/2/L44/2/144/3/t4413h44/31144/4h4414h441411"4

414/L4414/1.4

414/1.4

414/144/7 /L44/7 /t44/7h44/8/144/8/1.44/8h44/811"4

4/e/144/e1L44/sl14

411011.4

411011.4

41r011.4

411.ol14

4/LL/1.44/L1./L44/1J/1.44/1.41L4

411.41]'4

4lr4lL44l14/L44/L4/144/L4/L44/14/L44/|sh44/1511.4

4h511.4

4h5h4411.6/14

4/7slt4411.6/L4

4/1.6/144/17 /1.4

4/17 /1.4

4l17 /1.4

sl23/L4 28

slr/1.4 30

shlr4 30

s/1.h4 30

slL/LA 30

s/t/L4 30

s/L/1.4 30

sl2/1"4 30

sl2/r4 30

s/slr 33

slsl14 33

slslr+ 33

5lsl1.4 32

sl6l14 33

sl6h4 33

5/6/1.4 32

s/7114 33

sl1l1.4 33

s/7 /r4 33

s/7 /r4 33

5/7 h4 33

sl7 h4 33

sl7 /L4 30

sl8l14 31

sl8l14 31

s/811.4 30

s/811.4 30

s/911.4 3L

s/elL4 31

s/9/1.4 30

s11.211.4 33

s11.2/1.4 33

sl13/L4 33

511311.4 33

slß11_4 33

s/1.41]4 34

s/1.4114 33

s/1.41L4 33

5/3.4/14 33

s/ß/L4 31

slls/L4 31

slts/\4 3r-

s/ß11"4 31

s/Ls/L4 31

sltsh+ 31

sllslr 31

slr6/74 31

s/1.6h4 31

5/1.6h4 31"

sh6l1.4 31

s/r9/14 33

s/L6/L4 31

sheh+ 33

5/1.9/L4 33

s/20/t4 33

5/20/1"4 33

5120/L4 33

5/23/t4 o

5/L/t4 0

s/t/3.4 0

s/L/1.4 0

s/7/r4 0

s11.11.4 0

sl1./r4 0

sl2/L4 o

sl2/L4 0

sls/1.4 0

sls/1.4 o

s/s/1.4 o

s/s/r o

s/611"4 0

s/6h4 o

s/611.4 o

sl7l1.4 0

517 /1.4 0

sl7 /r4 0

sl7 /1.4 0

sl7/1.4 0

s/71r4 0

s/7/1.4 o

s/8/14 0

s/8/L4 0

sl8h4 o

sl8/r4 0

sle/1.4 0

s/sh4 0

s/e/74 0

s/L2/L4 o

s/1.2/r4 0

s/13/1.4 0

slr3/3.4 0

slt3/1.4 0

s/1.41]'4 0

s/1.41L4 o

s/1"4/L4 0

s11.4/L4 0

slrs/74 0

sltslt4 o

s/ts/1.4 0

slls/t 0

slls/1.4 0

5/Ls/r4 0

s/ß/1.4 o

s/3.6/74 o

s/1.6/14 0

sl76h4 0

s/76/1.4 0

s/19/1.4 o

s/L6h4 o

5/19/t4 0

s/19/14 0

s/20/1.4 0

sl20/r4 0

5120/L4 0

0.1s 5

0.31

0.13

0.08

0.07

0.06

0.06

0.07

0.08

0.07

0.r40.27

0.r70.09

0,08

0.07

0.30

0.09

0.07

0.05

0.10

0.28

0.11

0.08

0.09

0.05

0.070.1L

0.07

0.10

0.10

0.10

0.09

0.09

0.09

0.06

0,10

0.08

0.08

0.06

0.06

0.07

0.07

0.05

0.09

0.16

0.32

0.06

0.09

0.09

0.08

0.1l-

0.10

0.07

0.13

0.09

0.07

32,81,3

6L,25526,65316,619

13,003

12,6291"L,864

13,945

1,6,5r7

1,3,228

25,69048,66430,96915,4181"4,655

1,2,560

53,5s315,90273,L439,867

L7,7395L,2072r,0L814,854L7,756L0,t711,4,239

20,41,4

1"3,249

t9,44218,08417,4431"7,033

16,71816,252

1"L,316

t7,45613,79013,747L2,05r1L,43813,43r1,2,683

8,678L6,78930,79961,33917,76r1,6,618

17,235L4,279

20,552L8,54912,57523,63715,556

14.0

15.0

15,0

15.0

15.0

15.0

15.0

15.0

15.0

16.5

16.5

L6.5

16.0

16.5

16.5

16.0

16.5

L6.5

16.5

16.5

16.5

16.5

15.0

15.5

1.5.5

15.0

15.0

15.5

15.5

15.0

L6.5

16.5

16.5

1_6.5

L6.5

17.0

16.5

16.5

16.5

15.5

15.5

15.5

L5.5

15.5

15.5

15.5

15.5

15.5

15.5

15.5

16.s

15.5

16.5

16.5

16.5

16.5

16.5 12,608



Schedule 2-1

Page 23 of 36

Begin ni ng

Read

le # May-L4

Ending

Read Service

Ma L4

Billing

May-14

BillingD

Average


TotalM 1,4

374

378379381

382383

384

389

392394396

398

401,

403

407409

4r],4L34r7419422

424426

428431,

432

433437

439

s09517

521,

532622

637

6s366470371,1,

71,5

724

735737

740742

744

746

747

t48755760766774

776

780

4/2L/1.44/2Lh4412111.4

412711.4

3121.11"4

3/21./14

3/21/L43/24/1.4

3/24/1.4

3/24h43/2s/L43/2s/143/2sh43/2s11.4

3/26/143/26/1.43/26/t43/26/1.4312611.4

3127/143/2711.4

3127/1.4

31271L4

312811.4

3128/L4

3/28h43/28/t43/31./L43/31./143/3t11.43131.11.4

3l3rh43/31/1"4

3/3r/1.43/3r/1.43/3r/1.43/3tlt43/31./743/3u1.43131.114

3/31/L43/3L/t43/3L/L44/L1144/211.4

4/311.4

41411.4

417 /1.4

4/7 /144/8/1.44/el14

4/r011,4

4/1.1.11.4

4/1411.4

4/1511.4

s/2r/L4 30

s/2r/r4 30

s/2t/14 30

sl21.lr4 30

4/22/L4 32

4/2211.4 32

4/22114 32

4/23/L4 30

4/23/14 30

4/23/L4 30

4/24/L4 30

4/24/14 30

4/24/14 30

4/24/L4 30

4/2s/r4 30

4/2s/L4 30

4/2s/1"4 30

4/2s/14 30

4/2s/14 30

4/281]'4 32

4/28/L4 32

4128/14 32

412811.4 32

412s11.4 32

4129/1.4 32

4l2e/L4 32

4/29/t4 32

4/30/L4 30

4/30/L4 30

4/30/14 30

4/3011.4 30

4/3011.4 30

4/30/14 30

4/30/1.4 30

4/30/t4 30

4/30/1.4 30

4/30h4 30

4/30/14 30

4130174 30

4l3olr4 30

4/30/1.4 30

4/30/t4 30

4/30/t4 30

s/1./14 30

sl2l1.4 30

sls/1.4 32

sl6/L4 32

sll /1"4 30

s/7 /1.4 30

s/8h4 30

s/sh4 30

sh2/r4 32

slt3l1.4 32

s/L4/L4 30

s/1,sh4 30

sl2rh4sl2t/14slztl1.4s12711.4

4/22/144/22/t44/22/1.44/23/1.44/23h44123/14

4124/1.4

412411.4

4124114

4124/1.4

4l2s/1.4412s/t44/2s/1.44/2s/1.44/2s/144/28/144/28/L44128/1.4

4128h4412s/144129/1.4

4/29/1.44/2e/744/301144/30/1.44l30/t44130h44/30/1.44/30/1.44/30/L44l30/t44130/L4

4l30h44/30/144/30lL44/30/t44130/1.4

4l30/144/30h4

s/1./L4sl2h.4slsl1.4sl6/L4s/7 /1.4

s/7 /14sl8h4sls/1.4

slt2/14s/1.3/L45/1.4/3.4

s/1.s/1.4

15.0

15.0

15.0

15.0

16.0

16.0

16.0

L5.0

L5.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

1-6.0

16.0

16.0

16.0

16.0

16.0

16.0

16.0

15.0

15.0

15,0

15.0

15.0

15.0

15.0

15.0

15.0

15,0

15.0

l-5.0

15.0

15.0

15.0

1-5.0

15.0

15.0

16.0

16.0

15.0

15.0

15.0

15.0

1,6.0

16.0

15.0

15.0

0.07 s0.08

0.16

0.04

0.13

0.07

0.26

0.r20.0s

0.08

0.21

0.08

0.08

0.09

0.05

0.06

0.06

0.07

0.06

0.16

0.38

0.L2

0.r20.08

0.09

0.02

0.L1.

0.11

0.07

o.1,4

0.10

0.0s

0.06

0.060.03

0.07

0.060.13

0.0s0.07

0.05

0.0s0.09

0.1L

0.06

0.21

0.080.040.07

0.060.05

0.07

0,06

0.11

0.33

14,2581,6,21,4

30,8838,879

24,469\2,47548,37023,91,4

9,694t6,L2241,38516,2851,5,L41.

16,860

10,483

rt,465L2,36013,522

12,82829,757

69,91421_,493

22,8531"4,879

17,6083,328

20,773

20,908L3,88427,66420,6L0L0,644Lt,120tL,7976,824

14,080

12,69025,6t1

9,411,

t4,7739,1 L0

r0,425L7,83821,,1,1,8

12,08139,9001,4,165

8,360L4,837

LL,T928,927

L2,795LL,86720,842

64,752



Schedule 2-1

Page 24 of 36

Beginning

Read

e # May-14

Ending

Read

14

Service

Days

Billing

Ma

Billing

Days

Average

Service We¡ghted

Days

TotalM 1,4

411.611"4

4/17 /L44/2t/1.44124/1"4

412s11.4

412811.4

4l2e/144/30/144/LlL44/11t44/211441311"4

414/L4417 /L44/8/t44/eh4

4110114

41r1.174

411.4/1.4

411.4/L4

4/Ls/L44/Ls/t44/16/1.44/17 11.4

4121.11.4

412211.4

4122/L44/22/1.44/23/144/241144l2slt44/28/L44/2s114413011.4

413011.4

4/30/144/211.4

4/211.4

412/144/2/t44/s11.4

4lsl1.44/eh44/sl144/sh4

411.611.4

411.6/1.4

4/1.6/144h6/t43/24114312411.4

312411.4

3l24lL4

511.6114

sl20/1.4sl2rlL4s/23/L4s/27114sl28lt4sl29lL4sl30/1.4

s/1./1.4

s/7/L4s/2/L4s/s/14s/6/1"4

s17lL4sl8lL4s/eh4

s/t2/14sh3/14sl1.4h4sl14h.4s/ß/1.4s/16/t4s/19/L4s/20/1.4s121./L4

sl22l74sl22lL4s/22/t4sl23/1"4sl27 /L4sl28lt4s/29/L4s/29/14sl30h4s/30/14s/30/t4s/2/14sl2lL4sl2lt4s/2/14s/s11.4

sls/14s/e/L4s/s114slsl74

511.611.4

s/L6/14s/1.6h.4s11.6h"4

412311.4

4l23lL44123/L44/23/1.4

s11.6/1.4

s/20/14sl2L/14s/2311.4

512711"4

s12811.4

sl2e/1.4s/30/L4s/rl1.4s/tl14s/2/1.4sls/t45/6/t4517/1.4

s/8h4s/e/14

s/12/L4sl13/L4slL4/1.4s/t4/1.4shsh4s/1.6/14s/rs/1.4sl20/145/21.1L4

s/2211"4

sl22/t4sl22/14sl23lt4s/271t4s/28/1.4sl2e/14s/2s11.4

5/30/L4s/30/3.45/30174s/2/14s/213.4

s/2114s/2/14sle/1.4sle/14s/eh4s/s/14sle/74

s/t6h4s/1.6/1.4

sl1.6h4slL6lt44/23/1.44/23/1"4

412311.4

4123/L4

15.0

16.5

15.0

14.5

16.0

15.0

15.0

15.0

15.0

15.0

15.0

1"6.0

16.0

15.0

15.0

15.0

16.0

16.0

15.0

15.0

15.0

15.5

16.5

16.5

15.0

15.0

15.0

15.0

15.0

1-6.5

16.5

15.5

15.0

1"5.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

1-5.0

15.0

15.0

L5.0

L5.0

15.0

15.0

15.0

0.06 s0.09

0.06

0.06

0.070.08

0.06

0.060.13

0.08

0.09

0.080.07

0.09

0.080.07

0.11

0.13

0.100.13

0.100.200.110.19

0.1-5

0.100.09

0,16

0.L00.07

0.080.080.15

0.070.050.060.030.03

0.03

0.030.03

0.050.0s0.040.040.040.030.05

0.040.03

0,100.040.03

0.00

1 1,563

16,097

11,309

L2,635L3,1 L8

15,390

LL,7541 1,668

26,r80L6,76r1"8,209

L4,49913,596

18,2981_6,083

t3,7t620,5r023,56920,r7524,83219,980

38,94120,34s3s,09528,78718,841

17,46830,80820,538r.3,336

L4,447

15,351

29,409T3,L73

9,04810,906

5,724

6,8765,7696,2745,981

9,3699,6428,4667,8597,4776,6248,9927,285

6,45219,10s

7,665

6,54096114

30

33?rì

29

32

30

30

30

30

30

30

32

32

30

30

30

32

32

30

30

30

31

33

33

30

30

30

30

30

33

33

31

30

30

30

30

30

30

30

30

30

30

30

30

30

30

30

30

30

30

30

30

30

30

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0n

0

0

0

0rì

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

U

0

0

U

0

0

0

0

U

0n

0

0

0

0

0

782

784786788790792

t94796801

803

807

809

811

8r-3

835

837

839

849851

8s3855

857

859

861

863

864865

867

869aa1

873875877

885

886

887

910

911

912913

914915

916

917

9189L9920921,

922

923924925926927

1s.s3 $ 2.969,978




Begi nni ng

Read

# Jun-14

Ending

Read

J un-14

Service

Average

Service

Days

WeightedBilling

lun-14B illingD

Tota I

J u n-L4

2

43

45

47

49

51

53

5l

74

76

78

82

84

86

92

94

L021,04

105

1_06

108

111

113

119

121,

r23r27202

204206208212

2r42r6218222

23r233237

239242

244246

253256257

259266

311-

313

315

333

341,

354

363

369 6h

5123114

5l1.lt4s/tl1.4shl145/rh+s/Lh4shl1.4s/2/1.45l2lL4slsl145lsl1.4slslL4s/sh4s/6/14s/6114sl6l1"4s17l1.4

51711.4

s17l1.4

sl7 /1.4

s/7 /L4s/7/1.4s17 /1.4

sl811.4

sl8l74s/8h4s/8h4slsh4s/sh4s/s114

slr2l1.4slr2l1.45/13/L4s/13/L4sl13lL4slL4l1.4slt4/L4s/t4lL4s/1.4114

sl7s11.4

slrs/14s/1.sh4s/ß11.45/7s1L4slt5/14s/rsh4s/t6l14s/1.611.4

s/16/14s/16/L4she/L4s/16lL45/rsl],45/1.s11.4

sl2ol14sl2ol1.4

6/2s/L46l2lt46l2lL46l2lt46/211.4

6/21746/21L46/2/1.4

6/3/L46/3/L46/3/L4613h461411.4

614114

6/4/1.46/4/L46/s/L46lslt46lsl146lslL46lsl1.46ls/L46/6/1.46/61t4616114

6le/146le/L46/9/L46leh46/s/L4

6lro/146lr0l146lr0l14611.L/L4

611.1"/1.4

611r11"4

6/1.21:"4

6/12/1.4

6112174

6/7311.4

6/t3/1.46lßl146l13l146/13/L4611.3/1.4

611311.4

6116114

6/L6/1.46/1.6/L46177/14

611711.4

6/1.6114

6/17 /L46/17 /1.4

6/1.81r4611.8114

6l2s/L46/2/L46/2/146/2h46/2h461211.4

612/t46/2/146/3/146/311.4

6/3/L4613h4614/1.4

6/4/1"4

6/4/1.46/4/1.46/s/L46ls/146/s/146/s/L46ls/L46ls/3.4616h46/611.4

6/6/146/e/t46/eh46/s/146/e/146/e/L4

6/70/1.4611.0/1.4

6/r0/146/1.1/1.4

611.t/1.4

61L1.1],4

6/12/t46/12/1.46/L2h46/13/t46h3/746/13/1.46/13/146l13/1.46/L3lL46h3/1.46/1.6h46/1.6h46/1.6/146/17 /1"4

6177/1.4

6/L6/146/17 /146/t7 /1"4

6178/1.4

6l18/1"4

T4

16.5

16.0

16.0

16.0

16.0

16.0

16.0

15.5

16.0

1,4.5

t4.51,4.5

15.0

t4.574.5

14.5

14.5

14.5

14.5

14.5

1,4.5

t4.515.0

14.5

14.5

16.0

16.0

15.5

15.5

15.5

14.5

1,4.5

14.0

14.5

1,4.5

1,4.0

74.5

74.5

L4,5

14.5

14.5

14.5

L4.5

t4.514.5

\4.515.5

15.5

15.5

16.0

14.5

15.5

L4.5

14.5

14.5

t4.574.5

0.18 5

0.34

9.170.L00.08

0.07

0.07

0.080.09

0.06

0.11

0.23

0.15

0.08

0.07

0.06

0.2s0.080.06

0,0s0.080.23

0.11

0.07

0.08

0.06

0.08

0.L2

0.07

0.11

0.09

0.08

0.08

0.080.07

0.0s0.08

0.06

0.060.06

0.060.06

0.06

0.040.08

0.160.32

0.06

0.09

0.10

0.07

0.11

0.080.060.11

0.07

0.06

32,69563,86430,9r2L7,79014,096

73,8641,2,769

L4,822L7,4461,2,21,0

23,3L647,28529,1,44

r"5,806

t3,75612,479s2,0501,6,225

12,8799,776

16,983

46,41,8

22,39614,0623.6,796

r0,6241,5,709

23,30114,38020,43517,58416,3061"6,022

15,485

15,099

1"0,687

17,278T2,8L413,L4312,334LL,37313,252LL,727

8,683

16,337

31,8526r,8t61,1,,769

t6,7061"8,708

13,869

2t,36717,250

12,085

22,455

15,087

L2 0



Schedule 2-1

Page 26 of 36

Beginning

Read

# Jun-l-

Ending

Read

Jun-14

Service

Days

Average

Billing Service Weighted Tota I

J un-14Billing

Jun-14

374

378379381

382383

384389

392394396

398

40L403

401

409

4LT

4L3

41.7

4t9422

424

426428431,

432433437

439

s09577

52L532

622

637

653

66470371.1

71,5

724

735731

740742

744

746

741

748755760

766

774

776

780

s/2r11.4s/2rlL4sl21.h4sl2t/t44l22l144/22/144/221144/23h44/23h44/23h44/241144/241144/2411.4

4/2411.4

4/2s1L44/2s11.4

4/2slt44/2s1L44125/1.4

4/28/L44128/L4

4128/1.4

4128/L4

4129/144/2911.4

4/2e1744/2el144/3011.4

4/3011.4

4/301744l30/L44l30/144/30/L44/30/144/301144/301744/30/1.4413011.4

4/301L44l30l144130/1"4

4130/1.4

4/30/t4s/1./74s/2114sl5lt4516h4s/7 /t4s/7 /t45/8h4s/sh4

s/r2114sh3l1"45/t4l14s/15/14

6/19/L4 29

6lrslL4 29

6119114 29

6/1e11"4 29

512211.4 30

s/22114 30

s/221L4 30

s/22/74 29

s/23/14 30

5/23/1.4 30

s/23/L4 29

s/23/r4 29

s/27 /1.4 33

sl27 /1.4 33

sl27/L4 32

sl77/1.4 32

sl28lr4 33

sl28l14 33

sl2gl1.4 33

512811"4 30

s/281t4 30

s/29114 31

s/2e/L4 3rs/29/1.4 30

s/29/L4 30

s/30/L4 3L

sl3o/t4 31

s13011.4 30

sl30/14 30

sl3ol1.4 30

5/3011.4 30

s/30/74 30

s/30/14 30

s/30/L4 30

sl30/t4 30

sl3o/r4 30

sl30/1.4 30

sl30lt4 30

s/301r4 30

sl30lr4 30

s/30/1.4 30

s/30/1.4 30

sl30/1.4 30

612/L4 32

6l3lt4 32

6l4lL4 30

6/s/L4 30

6/611.4 30

616h4 30

6lel1.4 32

6110174 32

6/11./14 30

6/1,1/14 2s

6h6/L4 33

6/1.6/1"4 32

6/19/1.4 0

6/re/L4 o

6hs/t4 o

6/te/1.4 o

sl22/1"4 0

sl22/1.4 0

sl22/t4 0

5/22/14 0

s/23/L4 o

s/23/1.4 0

s/23/r4 o

s/23/r4 o

5/27 /t4 0

s/27/14 o

s/27 /1.4 0

s/27/r4 0

sl28/r4 0

s/28/L4 0

sl28/L4 0

sl28/r4 0

5/28/L4 0

s/29/L4 0

5/29/14 0

s/29/1"4 0

s/2s11.4 0

sl3ol1.4 o

sl3o/74 o

sl3o/1"4 o

sl3o/L4 o

5/30/14 o

s/30h4 0

s/3olr4 o

s/30h4 0

sl3o/L4 0

sl3o/14 o

s/30h4 0

s/30/74 o

s/30/L4 0

s/30/L4 o

s/30/t4 0

sl3o/L4 0

s/3011.4 0

s/3olr+ o

612/1.4 0

613/1.4 0

6/4h4 o

6/s/L4 0

616/L4 o

616/74 o

6ls/1.4 o

6/1.0h4 0

6/11h4 0

6h1./L4 o

6/1.6/14 o

6h6h4 0

0.07 s0.08

0.16

0.05

0.L2

0.06

0.23

0.12

0.05

0.08

0.2t0.08

0.09

0.10

0.06

0.07

0.07

0.08

0.08

0.15

0.35

0.r20.r20.08

0.09

0.02

0.r20.11

0.07

0.t40.100.05

0.060.06

0.03

0.07

0.07

0.L2

0.0s

0.07

0.05

0.05

0.09

0.r20.07

o.2t0.07

0.04

0.07

0.07

0.040.06

0.05

0.100.29

1,4,493

76,54432,046

9,767

23,85L12,380

46,35824,980

9,737L6,37842,63016,353

16,758r"8,51-8

1,1,,925

12,32873,387

14,530

14,838

30,23070,L7322,23323,83515,33017,240

3,L4923,59121,,622

L4,46027,6t820,67510,9081,r,789rr,4996,927

13,802

1"3,506

24,5739,6s3

14,71,9

9,683

1"0,682

17,73823,L2412,5604L,r4912,9748,3s8

14,71312,304

8,27217,766

10,s69

17,5L654,644

14.5

14.5

14.5

14.5

15.0

15.0

15.0

14.5

15,0

15.0

14.5

L4.5

16.5

16.5

16.0

16.0

16.5

l-6.5

L6.5

15.0

15.0

15.5

15.5

15.0

15.0

L5.5

15.5

15.0

15.0

r,5.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

L5.0

15.0

15.0

15.0

15.0

16.0

16.0

15.0

15.0

15.0

15.0

16.0

16.0

15.0

74.5

16.5

16.0



Page 27 of 36

Begi nn ing

Read

e # Jun-1-4

Ending

Read

J u n-14

Se rvice

Da

Billing

J u n-l-4

Billing

Days

Average


Tota I

Jun-1"4

5/16lL4s/20/t4s/21/1.4sl23l14sl27l14sl28l14s/2e/1.4s/30/L4

s/1.h.451111.4

sl2h4slsl14sl6lt4s/7 /1.4

5/8/1.4slsh4

s/12/14s/13/1.4s11.411.4

s11.411.4

5lts/1.4slt6/1.4sl19l14sl2olL4s/2r/1.4s/22/14s/22/74s/22/L4sl23l74s/27 /1.4

s/28/1.4s/2e/1.4s/2sn4sl30l1.4sl30h4s/30/L4s/2/L4s/2/1,4sl2l14sl211.4

5le/L4sle/1.4s/s/14slsl1.4slelL4

s/1611.4

slL6/1.45/L6/L4s/1.6/L44/23/144/23/L44/23h4412311.4

6h711.4

611.811.4

61191L4

6124/t46l2s/L46/26/t46/27 /L46/30l14

6/211.4

6/211.4

6/3/L4614/t4615/14

6/6/146/e/14

6ho/1.46/1.111.4

6/1211.4

61121L4

6h311.4

6lt3lt46/13/1"4

611.6/1.4

6/L7 /L46/1.s11.4

6l70l146l20l146/20/146/23/146124/1.4

6/2s11.4

6126/1.4

6127 /1"4

6/30/1.46/3011.4

6l30l746/2/1.4612h46/2/L46/21146le/1.46le/L46le/146/e/L46/slL4

6l16/L4611.6/14

6/L6/1.46/L6/74s/2311.4's/23/14

sl23/1.4sl23/14

6117 /t46118/1.4

61Le/146/24/1.46/2s/1.46/26/1.46/27 /1.4

6l30/146/2/3.46/2/1,46/3/1.46/4/1.46/sh46/6/146le/3.4

6/1.0/3.4

6lr1.h46/1.2h46/L2/1.46/13/1.46/13/146l13/1.46lt6/146l17 /1.4

6lt9l746/20/146/20/L46/20/L46123h46/24/746/2s/146/26/!46127/1.4

6/30/146/30h46/30/t4

612/1.4

6/2h46/2h46/2/L46le/146leh46/e/146/s/1.46le/14

611611.4

611.611.4

6/t6/1.46/1.6/14s/23/74sl23l145123/14s/23/1.4

16.0

14.5

14.5

16.0

14.5

14.5

1,4.5

15.5

16.0

16.0

16.0

15.0

15.0

15.0

16.0

l-6.0

15.0

15.0

14.5

15.0

L4.5

L4.0

1,4.0

L4.0

14.5

14.5

74.5

14.5

15.5

14.0

L4.O

14.0

t4.515.5

15.5

15.s

15.5

15.5

15.5

15.5

15.5

1-5.5

15.5

15.5

15.5

15.5

15.5

15.5

15.5

15.0

15.0

15.0

15.0

15.0

0.06 s0.o7

0.06

0.07

0.06

0.07

0.06

0.06

0.15

0.10

0.11

0.07

0.07

0.100.09

0.08

0.100.r20.10

0.13

0.09

0.180.09

0.15

0.140.09

0.09

0.15

0.11

0.070.08

0.08

0.r20.07

0.05

0.060.03

0.040.03

0.040.03

0.05

0.05

0.040.05

0.05

0.040.05

0.04

0.03

0.080.040.03

0.01

r0,97313,643L]-,445

12,624

LL,94215,190

Lr,47777,t8428,59018,469

20,r2514,22913,833

L8,87416,650

15,502

19,96223,01.r

20,655

24,87319,39237,29018,550

32,67128,502L8,96417,87329,97721,493l-4,535

L6,L6216,008

24,452L4,227

9,823Lt,4835,9r.s

7,I436,159

6,858

6,L67

10,309

10,543

8,427

9,2768,8746,768

r0,3437,995

6,22LL6,423

7,9696,497

32

29

29

32

29

29

29

31

32

32

32

30

30

30

32

32

30

30

29

30

29

28

zózó

29

29

29

29

31_

28

28

28

29

3L

31,

31

3L

31

31

31

3r.

31

3L

31-

31

3L

31

31-

31"

30

3b

30

30

30

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

U

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

U

0

0

0

0

0

0

0

0

0

782

784786788

790792

794796801

803

807

809

811

813

835

837

839

849851_

853

855

857

859

861

863

86486s867

869

87L873875

877

885

886

887

910

911

91291-3

914915

916

917

918

919

920921,

922

923924925926927

t5.07 $ 2,976,993



Schedule 2-1

Page 28 of 36

Beginning

Read

Cycle # Jul-14

Endi ng

Read

J u l-14

Se rvice Billing

J u l-14

Billing

Days

Average

Service WelghtedDays

TotalJ u l-L4

2

43

45

41

49

5L

53

57

74

761Q

82

84

86

92

94

L02104

105

106

108

Lt1,L13

119

T2L

L23

r27202

204206

2082L2

214216

218

231,

233231

239242

244246

2532s6257

2592663L1

313

315

333

341,

354363

369

L0/147/

6/2s114612114

61211.4

6/2/1.4

6/2h46/2/L46121L4

61211.4

61311.4

61311.4

61311.4

6/3/1.4

6141L4

6/4h46l4lt461413.4

6/s174615h46lsl1.46ls/146ls1746/s11.4

616/146/611.4

6/6h46/s/L46/e/146/s/146/sl146lsl14

611.01L4

6lrolL46/1.011.4

611.1./14

6/tL/1.4611.1174

6l12/L46/L2h46/12/L46h311.4

6lt3l746lL3/1.46/13/1"4

6h3/L46/131746/731146116l146h6/L46/1.6/L46/t7 /146/L7 /1.4

6/1"611.4

6/1711.4

6/17 114

6/781146/181146l18l14

712s11.4

7 11.11"4

7lLlL47 l1.l147lr/1.47ltl1.47 /r/t47 11.11"4

7 /21L47/211.4

71211.4

712/1.4

713/t47/3h47 /3/1.47 l7 11.4

717174

717 /r4717 /L47 17 /1"4

7 /7 /147 /7 /t47/8h4t /8/1.471811.4

71811.4

7lslL47lel1.47lel147le/1.4

7 /2s1L4 0

711/1.4 0

t /1/L4 o

7lL/r4 0

7lr/1.4 o

7/1./74 0

7/1.1]"4 0

7/1./L4 o

7 /2/L4 0

712/t4 0

7 /2/1.4 0

712/1.4 0

713h4 0

7 /3/1.4 0

7/3h4 o

7/7/!4 o

717/1.4 0

7/7/1.4 0

7/7/14 0

7/t/74 o

7/7/14 0

717 /14 0

7/8/1.4 0

718h.4 o

7 /8/r4 0

7 /811.4 0

7 /9/1.4 0

7 /9/L4 0

7leh4 o

719/74 0

7 /1.0/74 0

7lrol1.4 o

7 /10/1.4 o

7/1.1./14 0

7 11.1.11.4 0

7 /Lrl1"4 0

7 /r4/t4 0

7 /1.4/74 o

711"4/1.4 0

7 /L'/L 0

7hs/L4 o

7/7s/r4 0

T lrslr 0

7lL5/1.4 0

7 /rs/t4 0

7 /rs/1.4 0

711.6114 0

7 /r6/L4 0

7 /t6/1.4 0

7 /1.6/14 0

7/77/14 0

7 /1.61L4 o

1lr7/L4 0

7lt7/1.4 o

7 /18/14 0

7/1.8h4 0

7 /1.8/14 0

0.16 s0.36

0.140.080.06

0.06

0.06

0.07

0.080.060.11

0.24

0.15

0.080.060.07

0.40

0.09

0.070.050.09

0.29

0.r20.080.09

0,040.070.100.07

0.10

0.080.080.08

0.080.080.06

0.r_0

0.070.07

0.070.07

0.07

0.070.0s0.09

0.21,

0.300.060.080.09

0.09

0.100.09

0.06

o.r20.070.06

32,69576,72030,8331,7,234

13,049

13,336

1,t,962L4,49316,4t8L2,32923,60751,08332,7L216,09513,64013,797

77,34516,743L4,53810,535

L8,33456,02823,689L5,8r218,3289,527

14,880

2L,29513,856r-9,969

17,53216,680L6,43616,093

16,05811",8L5

L8,5 19

13,747

13,777

13,48213,r4514,L5513,2889,698

17,43640,28561,481L2,297

17,38019,741L7,767

21,61918,51,2

12,39424,702

75,072

12,762

7 /1.0/1.471r011.4

7lr1.lL47l1.LlL41 /1"L/1.4

7 11.411.4

7174/1.4

7 /1.4/1.4

7hslt47hsl1.47l\sl14T lrslL47 /1s/L4t/ß/L47l1.sl14717611.4

711.6114

7 /16/1.47 /1.6/147 /r7 /r47 /t6/1.47h711"4

7h711.4711.8114

711.811.4

711.81L4

30

29

29

29

29

29

29

29

29

29

29

29

29

29

29

33

32

32

32

32

32

32

32

32

32

29

30

30

30

30

30

30

30

30

30

30

32

32

32

32

32

32

32

32

32

32

30

30

30

29

30

30

30

30

30

30

30

15.0

14.5

74.5

L4.5

L4.5

14.5

14.5

L4.5

L4.5

1,4.5

1,4.5

1,4.5

L4.5

t4.514.5

16.5

16.0

16.0

16.0

16.0

16.0

16.0

16.0

16.0

16.0

14.5

15.0

15.0

15.0

15.0

15.0

L5.0

15.0

15,0

15.0

15.0

16.0

16.0

16.0

16.0

16.0

16.0

16.0

16.0

16.0

16.0

15.0

15.0

15.0

14.5

15.0

15.0

15.0

15.0

15.0

15.0

15.0



Schedule 2-1

Page 29 of 36

Begin n¡ ng

Read

Cycle # Jul-L4

Ending

Read

J u l-14

Serv¡ce BillingJ u l-L4

BillingDays

Average

Service

Da

WeightedDays

Tota I

Jul-14Da

374

378379381

382383

384389

392394396

398

401

403407

409

4r1.

413

417

419

422

424426428431,

432

433431

439

509

517

521,

532622

637

653

664703711.

715724

135737

740742

744

746

747

748755760

766

774

776

780

6hslt46l7s/1.46lteh46lte/t4s/22h4s/2211.4

s/2211.4

sl22/1"4sl23/L4s/23/14s/23/14s/2311.4

sl27lL4sl27lL4sl2t 11.4

sl2t /1.4

s/2811.4

s/28114s/28174sl28/L4sl28/L4s/2e/t4s/2s114s/291L4sl2e/1.4sl30/1"4s/30/3.4s/30/74s/301L4s/3011.4

sl30/1.4s/30/t4s/30h.4sl3ol1.4sl30l14sl30/1.4s/30/14513011.4

s/301L4sl30/L45130/1.4

s/30114s/30/t4

6/2/146l3lt4614/L46/s/t46/6/746/6h46ls/14

6lro/1.46/Lr/1.46/tLlt46/t6,11.4

7 /21.11.4

7 /2r/1.47/2rh47lztl146l20/t46l20/t46/20h46/2311"4

6/231L46123/L4

6124/L4

6l24l146124/1.4

61241L4

6/2511.4

6l2s/1.46l2s/L46l2s/146/2s1746/261146126/14

6126/L4

6126/14

6/271146/2711.4

6127 /1.4

6127 /1.4

613011.4

6/30lt46130h46l30/146l30h46/30l146l30lt46l30/L46l30lt46/3011"4

6/301L46130/14

613011.4

6/301L46l30lt46l30/14

7 l1.l14712h471311.4

717h47/8/L4718/3.4

7lsl1.471L011.4

7 /L1./147/1.4/14T ltsl1"4

7 /2L/1.47 /23.11.4

7/21./L47l2ut46l20h46/20/1.46/201L46/23h46123/t46123/1.4

6/24/1.46/2411.4

6/24/1.46/24/t46l2s/146/2s11"4

6/2511.4

6/2s/1.46/2s/t46126/1.4

6/2611.4

6/26/146/26/t46/27 /146/2711.4

6/27 /L46/27 /146l30/1.46/301746/30/L46/30/t46l30/146/30/L46/30/146l30/1.46130lt46/30/146/30/1.46l30l146/30/t46/30/1.46l30lt46/30/L47ltl1.47 /2/L47/3h47 /7 /1.4

7 /8/t47/8h47lel14

7lrol1.47 /t:-/t47/1.4h47 /rsl1.4

16.0

16.0

16.0

16.0

14.5

t4.514.5

16.0

15.5

15.5

16.0

16.0

14.0

t4.01,4.5

L4.5

14.0

1,4.0

74.0

14.5

14.5

3.4.0

1,4.0

14.5

t4.514.0

14.0

15.5

15.5

15.5

L5.5

15.5

1"5.5

L5.5

15.5

15.5

L5.5

15.5

15.5

15.5

15.5

15.s

15.5

L4.5

\4.514.5

16.0

16.0

16.0

15.0

15.0

15.0

16.5

L4.5

15.0

0.08 s0.10

0.17

0.0s

0.11

0.06

0.22

0.14

0.05

0.09

0.23

0.09

0.01

0.08

0.0s

0.06

0.06

0.06

0.06

0. L5

0.32

0,10

0.10

0.07

0.08

0.01

0.10

0.11

0.08

0.L4

0.1-1

0.06

0.06

0.06

0.04

0.07

0.07

0.r20.0s

0.07

0.05

0.0s

0.09

0.11

0.06

0.18

0.07

0.040.07

0.06

0.04

0.06

0.06

0.07

0.36

L5,15218,52s32,87310,633

23,990L2,r3447,87726,28810,150

18,689

44,89317,8621-5,1"66

16,186tL,29412,28913,608

L4,2641,3,77L

3 1,590

68,4402r,6272L,6521"5,423

16,7752,982

27,35422,481.

t7,0r528,721,

22,17612,07512,7181,2,L60

7,46rL3,848

1,4,435

24,8019,479

1,4,665

9,429L0,484L7,5L822,717Ll,97039,00713,3888,373

13,657

t2,7728,101

1L,641

7

32

32

32

32

29

29

29

32

31

31

32

32ao

28

29

29

28

zó

28

29

29

28

28

29

29

28

28

31

31

31

31

31

31

31

3l-

31

31

31_

3L

31

3r-

31

31

29

29

29

32

32

32

30

30

30

33

29

30 7

1,1,,148

15,5 15

74 577



Schedule 2-1

Page 30 of 36

Begi nning

Read

le # Jul-14

Ending

Read

J u l-14

Service Billing

J u l-14

Billing

Days

Average


Tota I

Jul-1"4

782

784786788

790t92794796801

803

807

809

811

813

835

837

839

849851

853

855

857

859

861

863

864865

867

869

87L873875

877

885

886

887

910

911

912913

914915

91,6

917

91-8

919

920921,

922

923924925926927

6/r7 /146/18/1.46/79h46l24lL46/2s/146/261146/2711.4

6l30lL46/2/L46/2/L461311.4

614/1.4

6lsl146/61L46/e/14

6/to/L46/rrlL46/12/1461r211.4

6lt3lL46/1.3/L46/13/146/16/146l17 lL46lLel1"46/20/L46/20/146l20h46l23lL46/24h46/2s/t46/261L4612711.4

6/30/146/30/146/30lt4

612/146/2/1.46/2/146/2h46lsl146le/1.46ls/146lelL46lsl14

6/16/L46/1611.4

6/1.61t4611.6/1.4

s/23/1.45/23/14s/2311.4

sl23/1.4

7 l17 /3.4

71r811.4

712u747l2slL47 /28/t47l2e/t4713011.4

7 /31.1L47 11./t4

7 11./14

7 /211"4

713114

717l14718/147 /e/1"4

711.0/1.4

71Lt|1.4711.41L4

7lrsl1.4t/ß/L47 /16/L47 11.6/1,4

7 117 11"4

711.811.4

7/21./147123/14712311"4

712311.4

7 /24/147l2s/14712811.4

7 /2e11.4

7l3o/L47l3rh47131.1t4

7 /31/t47 /2/t47/2h47121L4

7 /2/L47 /e/147lel1.47lelL47le/1.41/elt4

71t611.4

711"6/1.4

7/t6/74711.6114

6/23/1.46/23/t46/23/146l23l14

7h71147 /r811.47 /2L/147 /2s/147l28l147/2eh47 /30/141l3r/1.4

7 lt /L47lthL7/2h47 /3/147/7/t4718174

7le/147/r0h47 /1.L/t47 /1.4/t4T lrslL47 /rslt47 /1.6/L4t /1,611.4

t l17lr41lL8/147 /21./L47 /23/1.47/231147123/747 /24/L47 /2s11.47l28l147/2eh47 /30/1.47 131.11.4

7 /37/147 /3r/1"4

7 /2/1.4712/147 /2/147 /211.4

7le/L47 le/1.47lslt+7lelL47 lel14

7 /1.611.4

7lL6h47 /1.6/1.47h611.46123/L46/23/1.46/23h46123/t4

15.0

15.0

16.0

15.5

16.5

16.5

16.s

1-5.5

L4.5

14.5

L4.5

t4.5r_6.0

16.0

15.0

15.0

1.5.0

16.0

16.5

16.0

L6.5

16.5

15.5

15.5

16.0

16.5

16.5

16.5

15.5

L5.5

16.5

1"6.5

16.5

15.5

15.5

15.5

15.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

15.5

15.s

15.5

15.5

15.5

0.0s s0.07

0.06

0.07

0.060.08

0.06

0.07

0.13

0.08

0.09

0.07

0.07

0.1-0

0.08

0.07

0.100.1.3

0,12

0.1,4

0.11-

0.22

0.1_0

0.r70.15

0.10

0.100.16

0.11

0.070.08

0.080.09

0.07

0.05

0.06

0.03

0.04

0.03

0.04

0.03

0.0s0.05

0.040.05

0.040.03

0.05

0.040.03

0.100.05

0.040.01

r"0,515

13,477

12,393L4,21310,73414,868

LL,275

13,r51,28,t7917,90018,520

73,972

L4,227

19,816

15,950

14,192t9,74024,55223,32627,21919,950

42,26819,989

34,99829,98019,68278,30229,3r922,44513,37014,65614,68677,838L4,3739,839

Lt,9446,006

7,2686,4327,2606,385

10,041

10,s60

8,7839,7247,8406,681

TO,25L

8,r326,424

19,4789,195

7,307

1,4 1,4

30

30

32

31

33

33

33

31

29

29

29

29

32

32

30

30

30

32

33

32

33

33

31-

31

32

33

33

33

31

3t33

33

33

3L

31

31,

30

30

30?n

30

30

30

30

30

30

30

30

30

31

31

31

31

31

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0n

0

0

0

0

0

0

0

U

0

0

0

0

0

0

U

0

0

0

0

0

0

0

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0

0

0

0

0

0

0

U

0

0

0

0

0 t76

Ls.27 s 3,105,313



Schedule 2-1

Page 3'l of 36

Begin ning

Read

le # Aug-L4

Ending

Read

-1"4

Service

Days

Billing Billing

Au 1,4

Average

Service

Days

Weighted TotalI4

2

43

45

47Âo

51,

53

57

72

74

76

78

84

86

92

94

702L04L05

1_06

108

1- 1L

L13

119

t2t1231,27

202

204206208

2L2

2r421,6

2L8222

231,

233237

239242

244246253256257

259266

311

313

315

333

341,

354

363

369

7lzslL47lLl1.47 11.11.4

7l1l147 11.11"4

t /L|L47 11.11.4

7lLl1.4712/L4

7l2l147l2lt4712h47 /3174113/14

713/14

717 h.4717lt47/7h47 /71147 /7 /1.4

7 /t /1.4

7/7h4718/L4

718h4718114

7 /81t47 /e11.4

7leh47ls/L47lsl14

7 /L011"4

7 /L0/L47110/1.4

7 11.1.1t4

7 /1.71147lLtl1.47l14/14711.4/t4

7 /1.411.4

7 /151747/Ls/t4T ltslt4717s13"4

7 /Lsl1.47 /rs/147/15/1.4711.611.4

711.6/14

711"61L4

7 /L611.4

7 /L7 /1.4

711,6/t4

7 l17 /1.4

7 lt7 11,4

7lr8l74711.811.4

8l2sl14Bl1"lL48ltl14811./L4

811.h4

8/Ll1.4811-lL4

8lLl1.48/4/148/4/t48/4/1"4

8/s/148lsl74816/1.4

816/1.4

8/7 /1.4

8/111481711.4

817 /148/7 /1.4

8/7 /148/7 /148/8/148/811.4

8l8l148181L4

8/1.1.11.4

811.1./1.4

81L1./14

8lL1.lL481r211.4

8/t2/1.48lt2/14811311.4

8/13/14B/1"3/14

811.4174

811.411.4

8114/L4

8/Ls/14ths/1.48l\s/148/Ls/L48/rs/148175l14th5/L4811.8/1.4

8/L8/14811811.4

811.811.4

8lrel1.4811.8h48/tsh48/rel148/2011.4

8l20/L4

8l2s/L48lL/148/tl1.4Bh"lL4811./14

8lrl1.4thlL48lth4814/3.4

8/4/1.48/4h48/sh48lslt4816h48/6/L48/7 /14817 /1.4

8/7h48/71148/7 /1"4

8/7 /148/7 /14818/1.4

8/81148/8114818/1.4

811.1./1.4

Bl1.L/1.4

8/11.11.4

8/1.1/L48/12/1,48/L21148/]-2/148l13/148/13/1.48/13/L48/1.4/1.4

817411.4

8/L4/14ths/L4811.s11.4

8/Ls/1.48/rs/14811.s11.4

8/Ls/148/7s/L4811.8/74

8l18lt48/78/L48/18/1.4811911.4

8/L8/1.48/Ls/L48/Le/1.48/20/L48/20/L4

7 8l14 1,4

15.5

15.5

15.5

L5.5

15.5

1_5.5

15.5

15.s

16.5

16.5

16.5

17.0

16.5

17.0

17.0

15.5

15.5

15.5

15.5

15.5

15.5

15.5

15.5

15.5

15.5

15.5

16.5

16.5

16.5

16.5

16.5

16.5

r.6.5

16.5

16.s

16.5

15.5

1"5.5

15.5

15.5

15.5

15.5

15.5

15.5

15.5

15.5

16.5

16.5

16.5

16,5

r"6.5

16.5

16.5

16.5

16.5

16.5

16.5

0.16 5

0.33

0.13

0.08

0.06

0.07

0.06

0.07

0.10

0,07

0.13

0.32

0.16

0.09

0.08

0.06

0.29

0.08

0.06

0.0s0.09

0.33

0.11

0.07

0.09

0.05

0.08

0.11

0.08

0.11

0.10

0.09

0.09

0.09

0.09

0.06

0.08

0.06

0.07

0.06

0.06

0.07

0.06

0.040.08

0.19

0.3s

0.07

0.09

0,10

0.09

0.1,2

0.10

0.07

0.1,4

0.08

0.07

32,69768,46t25,84417,347

1,3,264

L4,20512,32514,545r8,26412,98625,80959,70031,,329

16,541,

15,556

12,808

60,09816,613

12,921,

9,65418,44167,06323,49814,449L8,793

9,549L5,757

2r,708L4,61220,729L8,67517,65816,946L6,4421.6,466

12,0461,6,804

12,8841,3,49I13,23912,08313,401

13,0809,t97

16,642

38,41,4

66,969L2,831,

17,59419,813

17,gLT22,29019,232

12,59025,961.

15,803

I 270



Schedule 2-1

Page 32 of 36

le# Au

Begin ni ng

Read

Endi ng

Read Service

Au L4

Average

Billing Service WeightedDays

BillingAug-14

Tota I

-14

374378379381

382383

384

389

392394

396

398

40r403

407

409

41,1

413

4L7

419

422

424426428431,

432433437

439

s095r752t532c11

637

653

66470311.1.

7t5724

735737

740742

744746

747

748755760

766

774

776

780

7/21/147121./L4

7 /2L/141/2r/L46/20/146/20/1.46/20l146/23/146/23/t46/23/L46/241L4612411.4

6124/1.4

6/24/L46/2s/L46/2slt46/2s/146/25/146/2s11.4

6/261746126/L46126h46/26/1.46/27h46/27/t46/27/1.46/271746/301146/30lt46/30/L46l30/L46l30/L46l30h46/30/146/30/746/30l146l30/L46l30/t46130/1.4

6/30/1.46/301146/3011"4

6l30/147 /t/t47 /21147 /3174717h4718/14718/147ls/L4

7hO/147l11/L4711"4/14

711.s/1.4

7 /L6/1"4

8/2r/r4 31

8/2r/L4 3L

8/21./L4 31

8/21./1.4 31"

71231L4 33

712311.4 33

7123h4 33

71241L4 31

712411"4 31

7l24l14 31

7 /2s/L4 31

7 /2s/1.4 31

7 /2s/r4 3L

7 /2s/!4 31

7 /28/14 33

7128114 33

712811.4 33

7 /2811"4 33

7/281L4 33

7 /29/t4 33

7 /29/L4 33

7 /29/14 33

7129/74 33

7l3oh4 33

7 /30/14 33

7 /30/1.4 33

7/30/14 33

7/3r/r4 31

7/3r/t4 31

7131./14 31

713Llt4 31

7 /3u1.4 3L

7 /31.114 31

7 /31./1.4 31

7 /3L11.4 31

713u1.4 31

713u1.4 3L

7 /31.11.4 31

7 /3u1.4 31

7 /31./14 31

t /31/14 31

7l31l14 31

7 /31.11.4 31

8/t/L4 31"

8/413.4 33

8/sh4 33

816114 30

817 /L4 30

8/7h4 30

818h4 30

8/tr/1.4 32

8/L2/L4 32

8/r3h4 30

8/1.4/1.4 30

8/15114 30

8/21./14 0

8/2t/r4 o

8/21/14 0

8/2r/74 0

7 /23/14 o

7 /23/L4 o

1/23/L4 0

7124/14 0

7/24/1.4 o

7124/14 0

7 /2s1]'4 0

7 /2slr4 0

7 /2s/r4 0

7 /2s/L4 0

t /28/3.4 o

7128/74 o

7128/1.4 0

7 /2811.4 0

7 /28/14 o

7 /29/14 0

7/2s/L4 0

7/29/14 0

7 /2911.4 0

7 /30/14 o

7 /30/L4 0

7 /30/1.4 0

7/30/14 0

713L11.4 0

7/3u1.4 0

7/31./L4 0

7 /3r/14 0

7131./1.4 0

7l3r/t4 o

7/31,/L4 0

7 /31./14 0

7131.h4 o

7131.114 0

7 /3ut4 0

7 /31/14 0

7/31./1.4 o

7l3Llt4 0

7 /3r/r4 0

7 /31/1.4 0

81L114 o

8/41L4 0

8/s/14 o

816/74 o

8/71r4 o

8/7 /r4 o

8/8/L4 o

th1./14 o

8/12/14 0

8/13114 o

8lr4lL4 o

8/L51L4 o

0.07 $

0.08

0.1,6

0.05

0.14

0.07

0.27

0.14

0.05

0.09

0.22

0.09

0.08

0.09

0.07

0.07

0.08

0.08

0.09

0.19

0.48

0.r20.12

0.09

0.10

0.02

0.r20.11

0.08

0.r40.11

0.06

0.06

0.06

0.03

0.07

0.07

0.13

0.05

0.08

0.05

0.06

0.10

0.r20.07

0.23

0.06

0.04

0.07

0.05

0.04

0.06

0.05

0.08

0.21,

L4,56517,07733,423

9,72226,16413,843

52,02529,43810,308

L7,8T445,40317,4321,6,741,

L9,L57

12,98512,833L5,497

L5,79817,278

35,84992,99823,83s23,s6717,24918,593

3,45423,8r92L,85415,86627,9932r,992L2,2T512,46212,36L7,083

1,3,s57

13,723

26,204t0,26176,09210,5 18

11,37920,28724,00712,97043,586T3,I768,373

1.4,392

11,,511

8,69912,272

10,33 1

L6,44043,824

15.5

15.5

15.5

15.5

16.5

16.5

16.5

L5.5

15.5

L5.5

15.5

15.5

15.5

1-5.5

16.5

16.s

16.5

16.5

1-6.s

16.5

16.5

16.5

16.5

16.5

16.5

16.5

16.5

15.5

15.5

15.5

L5.5

15.5

15.5

15.5

15.5

15.5

15.5

15,5

15.5

15.5

15.5

15.5

15.5

L5.5

16.5

16.5

15.0

15.0

15.0

15.0

16.0

16.0

15.0

15.0

15.0



Schedule 2-1

Page 33 of 36

Cycle # 1,4

Begin ni ng

Read

Endi ng

Read

Aug-14

Se rv¡ce Billing

Aug-14

B illingDa

Average

Service

Days

We¡ghted

Da

Tota I

Aug-L4

7 117 /t47lL8/1.47 /21"/1.4

t lzsl147128/t47129/147 /30/747 /3r/147/1/14711h47 /2/147/3h47 /7 11.4

7 /81147lel14

7lt0/t4T lrrlL47 /1.4/1.4t/ß/1.4711s11.4

711.611.4

711.6/1"4

7 /r7 /1.4

7 /1811.47l2tlL47123/147 /23/147 /2311.47/241147l2s/147 /28/1"47 /2e1147l3o/1.47131./L4

7 /3L11.47 /3rlL4

712/1.4

7 /2/1.47 /2/L471211.4

7 ls/t47 /e11.4

7lel1.47ls/1.47 le/14

7 /L611.4

7 /1.6/1.4711.6/L4

7lL6/1.46/231146/23/1.46123/L46/23/1.4

8l18lt48/rel1.48/20l148l2s/1.48/26h48/271748/28/t48/2e/148/tl1.48/rlL481411"4

815114

8l6l148/7 /L48/8/L4

8l1J/1.4811211.4

8/t311.4

8/1.41t48/t4/L48lIs/3.48l18h48/Lel148/2011.4

812111"4

812211.4

8/22h48/22/1.48l2s/t48l26l148/271748/28/1.48128/14

8/2s11.4

8/2s/148l2sh4

81411.4

814l148/4/1"4

814/1.4

8/1.1.114

8l1L/1.4811.1.1t4

81t1.11.4

811.1.11"4

8lt8/t4811813.4

8lL\l148/t8h47123/14

7 /231147 /23/147123/L4

thglt4thsl1.48l20/L48/2s/1"4

8/26h.48127 /L48/28/L48/2e/1.48/1/14811./14

814/t48ls/148/6/L48/7 /148/8/14

811.1./t4

8/t2/1.48/131L48/14/L4811.4/L4

8/Ls/1"48/t81L48l\s/1.48120h48/2].11.4

8/22/L48/22/148122/t48/2s11.4

8/26/748127 /L48/281748/28/1.48/2s/L48/2e/148/2s/1.4

814/14

81411.4

814174

814/1.4

8lLLlt48/r1./L48l7L/148/r1.11.4

8/1"r/1.4

811811.4

8/t811.48/1.8/t4811.8/1.4

7l23lt47 /23/t47123/1"4

7 /231t4

16.0

16.0

15.0

15.5

L4.5

L4.5

t4.5L4.5

15.5

15.5

16.5

16.5

l-5.0

15.0

15.0

16.0

16.0

15.0

15.0

L5.0

15.0

16.5

16.5

16.5

15.5

15.0

15.0

15.0

16.0

16.0

15.0

15.0

14.5

L4.5

L4.5

14.5

16.5

16.5

16.5

16.5

16.5

16.s

16,5

16.5

16.5

16.5

16.5

16.5

16.5

15.0

15.0

15.0

15.0

15.0

0.0s s0.07

0.06

0.07

0.05

0.07

0.05

0.060.15

0,10

0.11-

0.08

0.06

0.09

0.07

0.08

0.10

0.11

0.10

0.r20.09

0.18

0.11

0.19

0.1,4

0.r20.110.16

0.72

0.070.08

0.080.10

0.07

0.05

0.0s0.030.040.03

0.040.03

0.06

0.060.0s0.05

0.040.040.05

0.040.03

0.10

0.040.03

0.00

10,568

L3,573L3,28613,357

LL,86415,6287L,19r12,66630,52819,49820,87515,034

13,193

L8,833

15,78415,138

20,43r23,75120,53525,4791-8,989

33,70020,74036,09329,3r324,78322,70832,97723,218L4,51676,57816,787

2I,3I2t4,244r0,214Lt,5646,4L67,3896,598

7,0306,669

L0,626

L0,787

9,0239,949

32

32

30

31

29

29

29

29

31

31

33

33

30

30

30

32

32

30

30

30

30

33

33

33

31

30

30

30

32

32

30

30

29

29

29

29

33

33

33

33

33

33

33

33

33

33

33

33

33

30

30

30

30

30

0

0

0

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0

0

0

0

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0

0

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0

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0

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8,2256,825

10,389

8,0946,25s

20,9898,8066,811

7 T4

782784786788790792

794796801

803

807

809

811

813

835

ó5/

839

849851

853

855

857

859

861

863

864865

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869

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911

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91491"5

916

917

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91-9

920921922

923924925926927

15.84 3,168,354



Page 34 of 36

Beginning

Read

le # Sep-14

Endìng

Read Service

Days

Billing

J,4

Billing

Days

Average

Service

Days

Weighted TotalL4

1,4

31

32

32

32

32

32

32

32

30

30

30

29

30

29

29

29

29

29

29

29

29

29

31

31

31

3l-

29

29

29

29

29

29

29

29

29

29

29

29

29

31

31_

3l-

31

31

31

31,

29

29

29

29

29

29

29

29

29

29

29

8/2s11.4

8/1./1.4

BltlL48/r11.4

8lrlt4811.114

8l1.lt48/1.1L4

8/41148/4/L48l4lL48lslL4815h48l6lt4816h48/7h48/7 /L48/t/1.481711.4

8/7/14817h48l7l148l8l1481811.4

8/811481811.4

8/r1./148/r1./1.4

8/r1./14811111.4

81121L4

8/t2l148/12/148/13/1.48/t3h48/13/14811.411.4

8/14h48/1.4/148/Ls/L48/rs/L48/rslt4thsn48/rs/1.48/Ls/148/rs/1.48/18/L4811813.4

8118h.4

811.8114

8/L911"4

8/L811"4

8hel14Bhe/L48/20/t48/20/1.4

el2slt4el2lL4el2lL4el2lt4e/2/1"4

s/2/L4el2lt4sl2lL4el3lL4e/3/L4s/3/L4s/3/14sl4lt4el4lL4el4/L4els/1.4els/14e/5h,4s/5114s/s174slsl1.4elsl1.4el8/14el8/1.4e/8/t4e/8/14els11"4

sle11.4

elel1"4ele/L4

elt0/1.4s/1.011.4

9lrolL4911.1./14

s/11./149/Lt/1.4e/72/14eh2lt4sl12/L4e/75/t49/tsl1.4slIsl1.4sllsl14ehs/L49/Ls/149/rs/1.49/1.611.4

s/1.611.4

el16/L4sl76/1.49l17l14e/1.611.4

9/L711.4

9/r7114e/r811.4

e/18114

el2slt4sl2/1.4sl2/1.4e/2/1.4s/2114el2/L4sl2/t4s/2/1.4e/3114e/3/14sl3/L4el3/t4e/4/1.4e/4h.4e/4/t4els/1.4sls/t4e/sh4sls114e/sh4e/5/t4s/5/t4s/8/14sl8/14s/8/1.4e/8114ele11.4

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9/LOl14e/70/1.4911.0/t4el1.t/1.4e/Lt/1.4s/1.1./L4

el12/t4s/12h4s/t2h4s/Is/14slTsl14shsl74e/ts/1.4ehslt4elrsl1.4s/Lsl74eh6/1.4e11.6/14

elL6h"4sl1611.4

9/t7h4e/1.6h4eh7/74elrT lr4e/1.8114

s/18/L4

15.5

16.0

16.0

L6.0

16.0

16.0

16.0

16.0

15.0

15.0

15.0

L4.5

15.0

1,4.5

L4.5

1,4.5

L4.5

1,4.5

74.5

14.5

L4.5

14.5

15.5

15.5

15.5

1.5.5

14.5

L4.5

14.5

14.5

14.5

1,4.5

t4.514.5

14.5

L4.5

14.5

14.5

14.5

15.5

15.5

L5.5

15.5

15.5

15.5

15.5

1,4.5

L4.5

L4.5

1"4.5

1,4.5

14.5

1,4.5

14.5

14.5

14.5

14.5

0.t7 5

0.36

0.1,4

0.09

0.07

0.07

0.07

0.08

0.08

0.06

0.r20.25

0.15

0.07

0.07

0.06

0.27

0.07

0.06

0.05

0.08

0.25

0.L2

0.07

0.11

0.05

0.07

0.10

0.06

0.1-0

0.08

0.08

0.070.07

0.07

0.05

0.08

0.060.06

0.07

0.060.07

0.07

0.0s

0.080.180.29

0.05

0.08

0.09

0.080.10

0.09

0.060.120,07

0.06

32,69769,09526,05717,68813,291L4,226

12,50915,627

16,070L2,42924,60452,05430,39815,008

1,4,044

11,888

56,44015,300

12,1819,588

17,759

53,85023,935t4,75521,r0910,082

1,4,566

20,088t3,28820,09117,39616,5 18

15,417

15,399

15,23910,638

L6,41512,4I0T2,65It3,20L12,031

13,39s

13,264

9,165

16,655

36,39461,90911,333

16,588

L9,66117,25020,37418,5921,1,,637

25,22914,826

4 1,

2

43

45

47

49

51

53

57

72

74

76

78a)

84

86

92

94

1,02

L04105

106

108

tr1,113

LL9

L211,23

1 )-7

202

204206208

212

2t4216218222

23r233231

239242

244

246

253

256257

259266

3113t-3

315

333

341,

354363

369



Schedule 2-1

Page 35 of 36

Cycle #

Beg¡nning

Read

Endi ng

Read

Sep-14

Service Billing

Sep-14

Billing

Days

Average


Totalt4

374378

379381

382383

384

389

392394396

398

40L403407

409

4L1,

4t3417

4r9422

424426428431432433437

439

s09517

52t532622

637

6s36647037tt71,5

724735737

740742

744

746

747

748755760766

774

776

780 749

8/27/L48/2r/3.48/2th48/2t/147/2311.4

7l23lt4712311.4

712411.4

712411.4

7 /24/1.47 /2s/L47 /2s/147 /2s/1.47l2sl147l28lt47128/1.4

7 /28/L47 /28/L47 /28/147/2eh47 /2e/1.4712e11.4

7l29l147l30/L47 /30/147 /30/147 /30/1.47/3t/1.4713111"4

7137114

7 131./1.4

7l3r/1"47l3L/L47 /3r/147 131.11.4

t 13L1L4

7 131.11.4

7131./14

7 /31./t47 /3L/1.47 /3rl147 131./1.4

7 /3t/L4thl148/411.4

8/s1148/6114817 /14817 /148/8/L4

8/LrlL48/L2/148/t3/748/L4/14

e/te/14s/ts/74ehs/1.4shel74812211.4

8l22l14812211.4

8122/1.4

8/2sh48/2s/L48/2s11.4

812s11"4

8126114

812611"4

8/26/1"4

8/26/L48/26/t48/26/148/27/1.4812711.4

8127l148/27 /1.4

8/28/1.48/28/1.48128/L4

8l28lt48l28l148/2e11.4

8/2slL48/2eh48/2eh48/2s/14812e11.4

8l2el748l2e/148/2e/L481291L4

812s11.4

8/291148/29/148/2s/148/2s/1.48l2el14

el211.4

e/3/14s/4/74slsl74sl8l1.4el8/14sleh4

e/L0/L4e/1.1./14

9/1.2/L49/1.s11.4

s/tel1.4e/tel749/19/14ells/L48/22/148/22/1.48/22/148/22/148/2s11.4

8/2s11.4

8125/1.4

8l2s/148126/L4

8/26/t48/26/L48/26/148/26/t48126/1.4

8/27h48/271148/27 /L48/27 /t48/28/1-48/28h48/28/148/28/1"4

8/28/L48l2eh48l2e/148/2s/1.48/2e11.4

8/2s/L48l2e/1.48l2e/1.48/2911.4

8/29/t48/2s/148l2s/748/2s/1.48/2s/L48129/1.4

8l2sh48/2e/L4el2/L4e/3h4s/4/1.4e/s/t4el8/1.4e/8h4els/1"4

e/to/149/7r/t4e/12/1.4ells/1.4

14.5

1,4.5

1,4.5

14.5

15.0

15.0

15.0

1,4.5

16.0

16.0

1"5.5

15.5

1_6.0

16.0

14.5

1,4.5

1,4.5

14.5

15.0

L4.5

14.5

74.5

15.0

14.5

1,4.5

74.5

1,4.5

14.5

74.5

1,4.5

1,4.5

t4.51,4.5

14.5

L4.5

3,4.5

L4.5

14.5

1,4.5

1,4.5

L4.5

1,4.5

1,4.5

16.0

15.0

15.0

15.0

16.0

16.0

16.0

15.0

15.0

15.0

16.0

L6.0

0.07 5

0.08

0.r40.040.13

0.06

0.24

0.12

0.060.09

0.24

0.08

0.08

0.100.05

0.05

0.060.070.07

0.16

0.35

0.100,11

0.07

0.080.01

0.10

0.10

0.070.13

0.10

0.05

0.05

0.05

0.03

0.06

0.06

0.r20.04

0.07

0.040.0s

0.08

0.13

0.06

0.23

0.07

0.04

0.08

0.07

0.05

0.06

0.0s0,13

0.37

T4,L54L6,811

30,3959,38s

25,62572,59649,78324,557r0,672L7,52546,997

1,6,4r5L6,124L8,8621,1,250

Ll,LL8L2,917

13,90s74,255

33,60573,74322,07522,1,51

15,233L6,8273,034

2L,78420,84s14,505

27,3Lr21,,279

r1,49310,861

LL,5T7

6,81,2

12,85412,2T324,5t09,398

L4,4848,947

10,099

17,80024,3371,2,075

47,5491,4,392

8,373t6,L7212,6549,787

12,3941"0,924

24,985

29

29

29

29

30

30

30

29

32

32

31

31

32

32

29

29

29

29

30

29

29

29

30

29

29

29

29

29

29

29

29

29

29

29

29

29

29

29

29

29

29

29

29

32

30

30

30

32

32

32

30

30

30

32

32



Schedule 2-1

Page 36 of 36

Cycle # Se T4

Begin n¡ng

Read

Ending

Read

Sep-1"4

Service Billing

Sep-L4

B illingDa

Average

Service

Days

Weighted Tota I

Sep-14Da

782

784786788790792

794796801

803

807

809

81L

813

835

837

839

849

851

853

85s857

8s9861-

863

864865

867

869

871,

873875877

885

886

887

910

911,

912913

914IL5916

9\7918

91-9

920921922

923924925926927

8lr8lt481Lslt48l20/L48/2sl14812611.4

8127lL48l28lL48/2eh48/rlL4th/748/411.4

8/s/1.48l6l1481711.4

818/14

811.1"/L4

8/12/t48/1.3/148114/74

811.411.4

81Ls/L4811.8/14

8/re/t48/20lt48/21,11.4

8l22l148/22/148/22/L48/2s/1.48/26/1.48127 /1.4

8/28/L48/2811.4

8/2s/748l2s/L48/2s/t4

814/1"4

8/4/148/4/L4814lL4

Blr1./1.4

8/1.L/148/1.1"/14

8/1.1.11.4

sltrlL4811.8/L4

8/t8/1.48/18h48/181L47123/1.4

7/23h47 /23/1"47 /23174

e|1711.4

e/t8174e/te/1.49/24/t4sl2sh4912611.4

e/2e11.4

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9/1.01L4

9/1.Ll149/1.2/149l|sl14911.s11.4

e/1.61L4

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sl19l14e/2211.4

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s13l1.4

s/31149131L4

e/31149/L0/L4sl10lt4elrolT4911.011.4

e/Lo/L49lr7lr4s11711.4

9117l14e/17 /1.4

8/2s11.4

8/2511.4

812s11.4

8l2sl14

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slsl14el8/L4ele/14

9/to/1.4e/11.11.4

9/121L4elrsl1.4s/ts/1.49/L6/1.4e/1"611.4

sl17l14s11.8/1.4

e/re/14s/22h4el22l149122/L4e/23/74e/24114s/25/L4sl26/L4e/2s/14e/30/1.4e/30lL4e/30/t4sl3/74e/31L4e/31L4el3h4

e/Lo/1.49/1"011.4

e/10/L4e11.0/1.4

9/t0/L4s/17 /1.4

elrT /14s/L7h4s/r7lL48/2s/L48l2s/148/2sh48/25/14

15.0

15.0

15.0

15.0

L5.0

15.0

16.0

16.0

16.0

16.0

15.0

L5.0

15.0

16.0

16.0

l-5.0

15.0

L5.0

16.0

16.0

16.0

1,4.5

1,4.5

L4.5

L4.5

15.5

15.5

15.5

14.5

14.5

14.5

L4.5

16.0

r-6.0

16.0

16.0

15.0

15.0

15.0

L5.0

L5.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

16.5

16.5

16.5

16.5

16.5

0.07 s0.10

0.06

0.07

0.0s0.010.06

0.06

0.15

0.10

0.09

0.07

0.060.10

0.08

0.07

0.100.\20.11

0.t40.10

0.22

0.09

0.160.13

0.10

0.10

0.15

0.11

0.07

0.07

0.07

0.10

0.07

0.05

0.06

0.03

0.04

0.03

0.03

0.03

0.05

0.0s

0.04

0.05

0.04 '

0.03

0.05

0.04

0.04

0.12

0.05

0.04

0.01

13,93419,802

Lt,857L3,49310,94313,981L0,6101,7,97r28,68r18,890

18,89413,569

13,72019,301

L6,242

1,3,768

20,87324,4292t,86426,1,47

19,156

45,433L9,I4O

33,44827,73520,s6919,26029,99023,28314,508

15,63 1

L4,752

18,500L3,229

9,r70LL,1765,898

7,1976,1476,275

5,665

9,5759,8958,4299,3947,5366,996

10,016

7,5456,573

27,8539,452

30

30

30

30

30

30

32

32

32

32

30

30

302a

32

30

30

30

32

32

32

29

29

29

29

31

31

3L

29

29

29

29

32

32

32

32

30

30

30

30

30

30

302n

30

30

30

30

30

33

33

33

33

33

0

0

0

0

0

0

0

0

0

U

n

0

0

0

0

0

0

0

0

0

0

0

0

U

0

0

0

0

0

0

0

0

0

0

0

0

U

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

7,67r2527

15.04 3,062,706

Line

United Water PennsylvaniaCollection Lag


Schedule 2-2Page 1 of 4

Monthly

Date DaV AmountMonthlyAverage Date Dav Amount AveraseNo.

1

2

3

4

5

6

7

B

9

1-0

TIL2

13

1,4

15

16

1,7

18

19

20

2I22

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

38

39

40

4L

42

43

44

45

46

47

48

49

50

51

52

53

1.011.12013

r0l212or31.01312013

1.014120L3

1,ols/201.3

1016/20L31.0/7 /20131.018/20L3

10l9/2013L0/r0/2013LolLrl2Or3t0/12/2013r0/13l2or3t0l14l2or3to/rs/20131.011.6/2013

t0/17/2013roll_8l2or31.011.912073

1.0/2012013

ro/2\/20].31.0/22/201310/231201370/24/2013ro/2s/20131.0/2612073

Lo/27 /20131.0/2812Or3

t0129/2013L0130/20131.0131./2013

1.1./Ll2Or3

Lrl2/20L31.t13/20131.114/2013

3.715/2013

t1./6/20L31.1./7 /201.31.1/8/201.3

1.1./9/2013

1.r11.0/20t311.11.1./20!3

1"1./12/2013

11./1.3/201.3

r1./1"4/2013

tL/ts1201.31.1./1.612013

1.1/r71201311./1.8/2013

1.1./1912013

1.1./2012013

1.1./21"/2013

Tuesday

Wednesday

ThursdayFriday

Satu rday

Su nday

MondayTuesday

Wednesday

Th u rsday

Friday

Satu rday

Su nday

MondayTuesday

Wednesday

Th u rsday

Friday

Satu rday

Su nday

MondayTuesday

Wednesday

Th u rsday

Friday

Satu rday

Su nday

MondayTuesday

WednesdayThursdayFriday

Satu rday

Su nday

MondayTuesday

WednesdayThu rsday

Frìday

Satu rday

Su nday

MondayTuesday

Wednesday

Th u rsda y

Friday

Satu rday

Su nday

MondayTuesday

WednesdayTh u rsday

2,600,657

2,626,02s2,644,081,

2,642,763

2,642,763

2,642,763

2,507,r882,530,036

2,5LL,297

2,s50,4ss2,55L,4652,551,4652,55r,4652,55r,4652,607,8792,524,377

2,485,6902,428,492

2,428,4922,428,4922,292,7282,168,7352,r40,3642,r73,3252,26r,1,06

2,261,1062,261,1,06

2,L37,4062,r96,0542,237,5342,444,4922,538,461.

2,487,697

2,487,697

2,487,697

2,520,1,39

2,547,4L7

2,585,4322,644,5482,644,5482,644,5482,644,5482,712,0242,762,5092,765,1"L2

2,749,65r2,749,65r2,749,65t2,545,2802,39s,8232,388,7932,4r1,927

2,438,1.0s

1.L/22/2013tL/23/2013L1./24120t37Ll2s/2013rrl26l201371127 12013

L1.128/2073

rr/29/201311./30/20L312/7/201312l2/20137213/20131214/201.3

1.2/s/20L3t2/6/20t3r2/t /20131.2/8/20131.2/912073

12110/2013L2lru2oL3L2/12/20t3L2/1.3/2013L2/1.412073

12115/20],3

1211.6/2013

r2l17 /20L3r2lt8/20L312/19/2013t2/2012013t2/211201312122/207312123/20L312/24/2013t2/2s/20131.2/26/201312127 /207312/28/20t312129/201312/30/2Or3L2/31.12073

r/1./20L41.12/20L4

1"13/201,4

r/4120741./sl2014L/6l2OL4L/7 /201.4Ll8/20147ls/201.4LllO/20L4Ll1.r/201.4tl12/201.4

Friday

Satu rday

Sunday

MondayTuesday

Wednesday

Thursday

Friday

Satu rday

Sunday

MondayTuesday

Wednesday

Thursday

Friday

Satu rday

Su nday

MondayTuesday

Wednesday

Thursday

Friday

Satu rday

5u nday

MondayTuesday

Wednesday

Thursday

Friday

Saturday

Sunday

MondayTuesday

Wednesday

Thu rsday

Friday

Satu rday

Su nday

MondayTuesday

Wednesday

Thu rsday

Friday

Satu rday

Su nday

Monday

Tuesday

Wednesday

Thu rsday

Friday

Satu rday

Su nday

2,399,7462,399,7462,399,7462,369,8962,395,8s42,395,8s42,395,8s42,39s,8542,395,8s42,39s,8542,383,3442,341 ,6342,349,7082,s03,9022,499,8782,499,81,8

2,499,8L82,400,2832,287,8102,279,88L2,417,5532,602,81,2

2,602,81,2

2,602,8122,s09,39s2,399,6962,446,5502,345,3352,468,0802,468,0802,468,0802,374,r902,309,6542,309,6542,262,4862,339,7452,339,7452,339,74s2,263,1062,44r,7942,44L,7942,494,9932,521,9942,521,,994

2,52L,9942,449,6422,s08,3902,554,0842,556,0L82,591,2832,591",283

2,59r,283

2,530,840

2,41,t,587


Collection Lag


Schedule 2-2Page 2 oÍ 4

LineAmount

MonthlyAverage Date Amount

MonthlyAverageDaVNo. Date DaV

1

2

3

4

5

6

7

8

I10

1I1,2

13

1,4

15

16

L7

18

19

IU21,'))

23

24

25

26

2l,a

29

30

31

32

33

34

35

36

37?Q

39

40

4t42

43

44

45

46

47

48Âo

50

51

52

53

1./13/20L4LlL4/20L4llrs/201"41.11.6120t4

1.lt7l2or4rl18l20t41.119120L4

1.120/201.4

1./2t/20t4t/22/20]-41.1231201.4

tl24l20141.12s/2074

1./26/20L41.127 /20L41./28/2014r1291201"4

r/301201.4

1.131./20L4

2/r1201.4

2/2120142131201.4

214/20t4215/2014216/201-4

217 /20L42/81201.4

2/9120L42/r0l2or42/rtl2or42112/2OL4

2l13/2014211.4/201"4

2lts/20L42/1.6/2Ot42/rt /2014211.8/2014

2/19/20t42l20/20142l2r/201.42/221201"4

2/23120L42/24/20142l2s/201.42126/201.4

2/271201"4

2/28/20L4311./201.4

3/2/20143/31201.4

3/4l2Or43/sl2or4

MondayTuesday

WednesdayThu rsday

Friday

Satu rdaySu nday

MondayTuesday

WednesdayThu rsday

Friday

Satu rday

Su nday

MondayTuesday

WednesdayThu rsday

Friday

Satu rdaySunday

MondayTuesday

WednesdayTh u rsda y

Friday

Satu rdaySu nday

MondayTuesday

WednesdayThu rsday

Friday

Satu rday

Sunday

MondayTuesday

WednesdayThu rsday

Friday

Satu rday

Sunday

MondayTuesday


Satu rday

Su nday

MondayTuesday

Wednesday

2,500,333

2,409,971

2,634,4822,577,779

2,590,941.

2,590,94r2,590,9412,590,941.

2,404,5022,250,377

2,314,82r2,389,2562,389,2562,389,2562,3L4,r742,243,6562,339,157

2,286,021

2,499,6392,499,6392,499,6392,410,417

2,449,3732,401,9962,46r,t702,633,733

2,633,733

2,633,7332,631,,1,62

2,542,213

2,529,247

2,469,707

2,701,2442,701,,244

2,70r,2442,70L,2442,729,6682,630,36r2,503,835

2,574,1342,s42,3352,542,3352,542,3352,51r,4542,526,6302,544,9202,75r,0742,751",074

2,75r,O742,724,4362,580,9522,600,4L3

2,472,620

2,57L,424

3/6/20143/7 /20L4318/201.4

3/91201.4

3lro/201.43/1.1120L4

3/r2120743/13/20L43/14/201.431Ls1201.4

3/1.6/20143l17 /20L4311.8/201.4

3lt9/20143/20/20143/21./20t43122/201.4

3/23/20143/24/20L43/2s/20t43126/20743/2712O!43/28/20143/29/201.4313012074

3l3tl20L4411./2014

4/21201.4

4/3/2074414/20744/s/20t44/6/201.4417/20144/81203"4

419/20144/ro/20144/1r120t44/12/201.44/13/201.44/1.4/20t44hs/20744/16120144/L7 /20t44/18/20144ltsl2or44/20/201.44/21./201.4

4/22/20L44/23/201.44/24/20144/2s/20L44126120L4

Thu rsday

Friday

Saturday

Su nday

MondayTuesday

Wednesday

Thu rsday

Friday

Satu rday

Su nday

MondayTuesday

Wednesday

Thu rsday

Friday

Saturday

5u nday

MondayTuesday

Wednesday

Thu rsday

Friday

Satu rday

Su nday

MondayTuesday

Wednesday

Thursday

Friday

Satu rday

Su nday

MondayTuesday

Wednesday

Thu rsday

Friday

Satu rday

Sunday

MondayTuesday

Wednesday

Thu rsday

Friday

Satu rday

Su nday

MondayTuesday

Wednesday

Thu rsday

Friday

Satu rday

2,605,L332,679,6062,679,6062,679,6062,s96,0512,421,,730

2,448,1-65

2,42L,6852,421",262

2,421,262

2,42L,2622,5t2,6962,40r,5372,362,2r32,344,9782,226,3342,226,3342,226,3342,296,7432,277,712

2,25r,6462,307,9072,326,621.

2,326,62r2,326,62L2,444,321,

2,428,2282,452,4842,51"8,983

2,534,0722,534,072

2,534,0722,504,r972,402,5942,433,3L02,432,1002,381,5872,38r,5872,381,,587

2,378,4652,395,7042,390,7762,423,3972,423,3972,423,3972,423,3972,204,6942,040,9L82,18L,O28

2,239,1,04

2,225,78r2,225,781,

2,453,4r7

U nited Water PennsYlvaniaCollection Lag



L¡ne

No, Amount

MonthlyAverage Date Day Amount

MonthlyAverage

Date Day

1" 4127 /20142 4/28/201"43 4129120L4

4 4130/20t4s s/rl20t46 sl2l2oL47 sl3/20r48 sl4/20r49 s/s/20r410 s/6/20L41"! s17120L4

L2 sl8l20L41_3 sle/201"4t4 slrjl2ot41s sllr/201416 511.2/2014

17 s/t3/20L4L8 s/1.4120L4

19 slls/20L420 s11.6/201.4

2r s/L7l2jr422 sl18l20r423 sl19/201.424 s/20/20142s s121./2014

26 s/22/20L427 sl23/201"428 5/24/20142s s12s1201.4

30 s/26120L431 sl27 /201.432 sl28/201433 sl2e/201.4

34 s/301201.4

3s sl3rl2oL436 6/1.1201.4

3t 612120L4

38 613/2014

39 6/4/20L440 6/s/20L44L 616/20t442 6/7120L443 6/8/20t444 619/20144s 61101201.4

46 6lrL/201.447 61121201.4

48 6/131201449 611.4/201.4

s0 6l7s/2014s1 6lL6/201.4

52 6/17120L4

s3 6/1.8120L4

Su nday

MondayTuesday

Wednesday

Thu rsday

Friday

Satu rday

Sunday

MondayTuesday

Wednesday

Thu rsday

Friday

Satu rday

Su nday

MondayTuesday

Wednesday

Thu rsday

Friday

Satu rday

Su nday

MondayTuesday

Wednesday

Th u rsday

Friday

Saturday

Sunday

MondayTuesday

WednesdayThu rsday

Friday

Satu rday

Su nday

MondayTuesday

WednesdayThu rsday

Friday

Satu rday

Su nday

MondayTuesday

Wednesday

Th u rsday

Friday

Satu rday

Su nday

MondayTuesday

Wednesday

2,225,78r2,207,1,38

2,203,4592,4r9,7L52,52s,3732,507,6352,507,63s2,507,6352,51.0,266

2,422,1,63

2,492,2132,578,8792,549,87t2,549,871"

2,549,871.

2,477,9992,35r,9292,333,r722,4L4,6032,s20,8802,520,8802,520,8802,379,54r2,301,0262,281,,890

2,235,2662,488,717

2,488,7172,488,717

2,488,7t72,36L,9472,368,2752,38L,462

2,649,1,75

2,649,1752,649,t752,658,9842,602,1242,717,8382,749,5882,775,31,L

2,775,31,t2,775,31,r

2,749,9742,609,2972,600,3182,497,2452,481,1762,48t,LL62,481,L162,570,r852,446,1,63

2,406,2L2

2,36s,027

2,464,655

6l|sl201461201201.4

6/2r/20146122/201461231201.4

6/24/20146/2s/20146l26l2ot4612712014

6/28/20146/29/20L46130120L4

7ltl2or\71212014

7 /3/20t47 /4/201.47lsl2or47 l6/20L47 /7 /20147 /812014719/20L47110/20147 /11./20L47 /12/20147 113/20147 lt4/20L47 /1s/20r47lt6/201.47lL7 /201.47118/20147 119/20147 /20120147121.12014

7122/20L47 /23120147124/20L47 /2s1201.47126/201.4

7 127 /20L47 /2812Or47129/20t47 /3012014713L/20t4811./20t4812/2014813/20t4814/2074

8ls/201.48/6/20t4817 /201.48/8l2Ot4819/20t4

Thursday

Friday

Saturday

Su nday

MondayTuesday

Wednesday

Thu rsday

Friday

Satu rday

Su nday

MondayTuesday

Wednesday

Thu rsday

Friday

Satu rday

Su nday

MondayTuesday

WednesdayThursday

Friday

Satu rday

Sunday

MondayTuesday

Wednesday

Thu rsday

Friday

Satu rday

Sunday

MondayTuesday

Wednesday

Thu rsday

Friday

Saturday

Sunday

MondayTuesday

WednesdayThu rsday

Friday

Satu rday

Sunday

MondayTuesday

WednesdayThu rsday

Frìday

Satu rday

2,389,886

2,277,8702,277,8702,277,8702,326,43s2,315,7192,348,4392,427,L2r2,427,8542,427,8542,427,8542,556,0692,664,0r32,119,7862,746,6252,746,6252,746,6252,746,6252,663,4192,669,8362,654,r212,709,3962,670,3532,670,3532,670,3532,475,Lt82,457,471,

2,606,91.s

2,664,9352,652,5422,652,5422,6s2,5422,513,09r2,374,272

2,440,r942,469,4782,502,53r2,502,5312,502,53r2,366,5332,447,2042,402,2702,670,6392,784,0642,784,0642,784,0642,707,566

2,709,9922,701,9922,71"0,427

2,731,9302,73r,930

2,5L6,508

2,594,564

United Water PennsYlvaniaCollection Lag



Line

No. Date Day Amount

MonthlyAverage

1

2

3

4

5

6

7

8

9

1-0

11

L2

L3

1,4

1-5

L6

1,7

t-8

L9

20

2t22

23

24

25

26

27

28

29

30

3L

32

33

34

35

36

37

38

39

40

41.

42

43

44

45

46

47

48Âo

50

5L

52

53

8/ro/20L48lLL/201"48112/20L48/73/201.48lL4/20148/rs/20L48/16/20148/17/20L4B/18/201.4

8/19/201"4

8/20/20148/21"/20148122/20148123/20L48124/20t48125/20t48126/20148127 /20148128/20t48129/201.4

8130/201.4

8/31./20149/r/20t4912/20L4913/201.4

9/4/201.49/sl2014s/6/201.4s/7 /201.4s/8/2014919/201"4

9/10/20t49/1.1./2014

9/12/20t49lt3/201.4911.4/2014

e/ts/20149/L6/20]'4s/t7l2oL49/1"8120L4

el19/20149120/20149121"/20L4

9/22120L49/23120t49/24/20L49l2s/201.4el26/20749127 /201.49/281201.4

9/291201.4

9/301201"4

Su nday

MondayTuesday

Wednesday

Thursday

Friday

Satu rday

Su nday

MondayTuesday

Wednesday

ThursdayFriday

Satu rday

Sunday

MondayTuesday

Wednesday

Th u rsday

Friday

Saturday

Su nday

MondayTuesday


Saturday

Su nday

MondayTuesday

Wednesday

Thu rsday

Friday

Saturday

Su nday

MondayTuesday

Wednesday

Thu rsday

Friday

Satu rday

Su nday

MondayTuesday

WednesdayThu rsday

Friday

Satu rday

5u nday

MondayTuesday

2,73r,9302,769,0902,630,59s2,558,4732,554,971,

2,s83,0382,583,038

2,s83,0382,519,93s2,477,778

2,443,4702,456,0352,344,2832,344,2832,344,2832,529,9512,519,95r2,542,50L2,605,097

2,767,6232,767,6232,767,6232,767,6232,838,4932,757,107

2,783,8582,78r,9542,781,,9s4

2,78L,954

2,75L,0702,69i,8052,696,5762,677,067

2,638,303

2,638,303

2,638,303

2,445,736

2,526,0922,535,197

2,500,9782,539,881

2,539,881

2,s39,8812,35r,9462,463,8312,540,3532,567,723

2,617,057

2,6t7,0572,677,0s72,582,s942,748,863

2,6Ls,375

2,63r,950

UNITED WATER PEN NSYLVANIA

September 30,20t4Payroll

Pay Period

From To

Pay Period

Mid Point Date Paid


Schedule 3

DaVs

(e)

Lag

Count

oe/28/13Lo/12/L3rol26/13l.LlOelL3rLl23l13t2107 /1312l2L/1301./04/14

0t/tglL4o2ljtl1"40211,5/14

03/oL/L403/1,5/t403l2e/1404/12/1404/26114os/t0lL40s124/14

06107 /L406/21.1L4

0710511"4

oT lte/L408/o2lt4o8lt6/14o8/3OlL40911311,4

(a)

1,0/1.1/13

1.ol2slL31.u081131.1/22113

t2/06/t3L2/20/t3o1.l03lL4jtlL7lt4otl3t/1,402/1,41L4

o2l28lL403/r411,403128/14

04lttlL404l2slt4os/oe/14osl23lL406/061L406/20/1407104/L4

07lr8lM08/01/1408ltslL4o8l2e/1.4

09ltzl1,4osl26l14

t0los/13LOlts/13rtlo2lL3tLlt6/13Lrl30lt3t2/t4lL312/28/13ot/tt/1.40t/2slL402l08/1402/22/1,403/08/t403122/1404/oslL404/Le/74os/03/74oslr7lt405l3t/1"406/14lL406/28/1,407 /1211,407 /26/1.4osloe/L408/23/14oel06/14oel20/14

roltsl13LLl0rlL31.1.lts/731t/271t3Lzl13l1312127 /t3otl1.011.4

0L124/1,4

02107 /1402lLtlt4o3lo7 /1403/ztlL404104/t404/t7lt4osl02/t4osl16lt4osl3o/1406lß17406/77 /t4oT lrLl1407 /2slt4oslosl1.40B/2211,4

0elos/L4os/Ls/14Lol03lt4

14.00

L4.00

14.00

12.00L4.00

14.00

14.00L4.00

14.00L4.00

14.00

L4.00

14.00

13.00

14.00

14.00L4.00

14.00

14.00

1.4.00

14.00

14.0014.00

14.00

14.00

L4.00

(b) (c) (d)

1

2

3

4

5

6

7

B

9

1_0

LT

t213

T4

L5

1.6

17

1_B

19

20

2T

22

23

24

25

26

Lag Days L3.88


Schedule 4

Cou nt

Pay Period

From To

Pay Period

Mid Point Date Paid

FICA

Lag Days

FUTA/SUTA

Date Paid

Lag

Days

U N ITED WATER PEN NSYLVAN IA

September 30,201'4

Payroll Tax

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

1.

2

3

4

5

6

7

I9

10

1,7

12

13

I415

1,6

17

18

19

20

21"

22

23

24

25

26

0e/28/1.3

r0lt2/1.310126/t3ttl0e11.31,u2311312/07 /1.312/2rlt3otl04/1.401./L8l1.4

02/or/1.402/1.s/1.4

03/01./14

0311.s/t4

03/2e/1.4

04/1211404/26/1.4

0sl1.o/140s124/1.4

0610711.4

06121/14

07 /os/1.407 /Lel1.408/02/1.4

0B/1.6/1.4

08130/14

09/13114

1011.1./13

ro/2sl131,r/081t3rtl22lt312/06l1312/20/13or/03/1.401./1711.4

01./31/1.4

02/1.4/1.4

02/28/1.40311.411.4

03/2811.4

04/1J/1.4

04/2s/140s/oe/1.40s123/1.4

06/06/1.4

06/20/1.407 /04/1.407 /L811408/01./1.4

08/1,s11.4

oBl2s11.4

09/12/1.4

0e126/14

ro/os/13tolrelt31,1,/02113

rtlL6/131,rl30l1312/14l13r2l28/1301./1.1.11.4

01./2s/1.4

02/0811.4

02/2211.4

0310811.4

03122/1.4

04/os/1404/Le/1.40s/03/1.40s117 /r4os/31/1406/1.4/1.4

06l28/t407112/1.4

07126/1408/oe/1408123/14

0s106/1.4

0el2o/14

ro/r8lt31,1,/01.113

11,ltsl131,t127113

12/13/1312/2711301/10114ot/2411402107 /1.402121./1.4

03/07h403121./14

04104114

04/17lt40s/02/1.40s/L611.4

0s/3011406/t311.4

06127114

07 /1,1.11.4

07 /2s/1408/0811.4

08/2211409losl140e/rel14r0/03/14

17.00

17.00

17.00

15.00

17.00

17.00

17.00

17.00

17.00

17.00

17.00

t7.00t7.0016.00

17.00

17.00

17.00

17.00

17.00

17,00

17.o0

17.00

17,00

17.00

t7.0017.oo

01,/30/14

o1,131.114

02/0tlt4o2lo2l1402/031t402/0411.4

04/3011.4

04/3011404/30/1.404130/1.4

04/30/1404130/1.4

07 /31.11407 /3r/1.407 /31/1.407 /31.11407 /31./1.407 /31.11407 /3111.4to/31.11.4

10/31.11.4

to/31.11.4

10/31.11.4

rol3rl1.41,0/31.11,4

01131.11.s

104,00

9r..00

78,00

67,00

52.00

39,00

110.00

96,00

82.00

68.00

54.00

40.00

118.00

105.00

90.00

76.00

62.00

48.00

34.00

112.00

98,00

84.00

70,00

56.00

42,00

120.00

27 Lag Days

Weighting

28 Study Year FICA Tax

29 Study Year FUTA and SUTA Tax

16.88

s 455,968 16.88 7,696,746.59

29,276

5 495,244

76.77

15.86

4.63

20.4930 Total

76,77 2,247,506.24


September 30,2014Employee Benefits - Medical, Dental, Vision


Schedule 5

Dollar

DaysLine

No.

Period Covered

From To

Covered

Mid-point

Lag

Date Paid D Amount

(a)

rclou13tL/01/1312/0L/13jLlorl140210L/1.4

03l0t/1404/0r1740s/0rl1406101/14

07lo1"/14

oslotlL40e/01/L4

(b)

Lol3tl13LLl30lL3L2l3rh3otl3t/1.402/28/1403/3Llt404l30l140sl31,lL406l30/1.407/3r/t4os/3L/1.4

oe/30h4

(c)

rolL6lL3LLlLslL312h6/L30t/1'6/1.402/14/t403lt6/L404/Ls/L4os/t6/t406/ts/1407lt6/1408lt6/1409lLslL4

(e) (f)(d) (e)

1,

2

3

4

5

6

7

8

I10

IL12

L3

ttlotl1312l03/13oL/08/L402/0s/L403103/14

04l0t/1.405/01,/L406103/14

07lor/1408/04/L40e/02/t4ß101,/14

S86,33982,44883,24991,800

77,30287,L4391,,493

89,572103,597

78,436 t1l78,07051,,261

5L,3gr,4zo1,442,847

L,9L4,716

1,835,999

1,275,485

1,394,291'J,,418,146

' L,612,293

L,605,760'J.,49O,276

L,327,r98

16.00

17.50

23,00

20.00

16.50

16.00

1s.50

18.00

15.50

19.00

!7.0015,50 794 542

t7.48 s1,000,710 5L7,492,972

Line

No.

Period Covered

From To

Covered

Mid-point Date Paid

Lag

Days Amount


Schedule 6

Dollar

Days


September 30,201.4

United Water M&S Fees

(a)

rc/oL/L3nl01"lt31.2lOrl13

oLl01.lt402lorl1403lo1,/t404/01/t4os/otlL406/0L/1.407 /ot/14081o1,/14

oelotlL4

(b)

tol31"/t3L1.l30/t3t2/3Ll130L/31./L4

o2l2BlL403l3t/t404l30/t4os/31./1406l30lL407131"/14

08/3t/14osl30/L4

(c) (d) (e) (f) (s)

1

2

3

4

5

6

7

8

9

10

TL

L2

13

to/t6/2ot3L1.ltsl2ot3L21L612013

3.lL6l2ot42lL4l20L43/L6/201.44lrs/2014slt6l201461151201,4

7 /L6/2o148/1,6/2014slrsl20L4

1.1/oL/13

tzl03lt3oLloslt402/0s/1403l03lt404lotlL4os/otlt406/03/1407lo1"/L408/04/14oelo2l1.4Lo/otl14

16.00

t7.5023.0020.00

16.50

L6.00

15.50

18.00

L5.50

19.00

17.40

15,50

5199,434193,304

t95,242233,873L97,940209,442184,425'1.86,575

L63,9t4241.,263

L98,016237,871

53,190,9453,207,8!74,490,567

4,677,4623,266,0033,351",077

2,858,581_

3,358,3452,540,6604,583,988

3,366,2683,686,997

17.5L 52,43L,297 542,578,71.0

Line

No.

Period Covered

From To

Covered

Mid-point Date Paid

Lag

Days Amount


Schedule 7

Dollar

Days


September 30,2014lnsurance Expense

(a)

Lo/01.1L3

L1"/Ot/13

L2/0r/130t/ú11"402/ot/L403/01/1404/01/L405/01,/1,4

06/oL/t407loLlL40Bloll1,4oelor/L4

(b)

rcßLl13trl301L37213r/13o1.l3r/1.402128/1403/31/t404/30/t40s/31./L406/30lL407l3tl1,408/3ut409l30/1,4

(c) (d) (e) (r) (e)

L

2

3

4

5

6

7

8

9

10

1.I

12

13

ro/16/2or31.tlLsl2or3L2l16l2ot31./16/20t42/14/20t43l16l2oL441Ls1201.4

slt6/201.46lts/20147 /16/2oL48/t6/201.4elrs/2014

L1./01/13

t2/03/13otl08/74o2losl1.403l03/1404/01,/t40s/01"/1406/03l1407 /or/t408104/14

09/0211"4

to/orlt4

573,26029,79029,807

18,90248,830

24,L4123,65427,4051.8,781,

28,383

t9,945 tll10,539

Si.,135,53352t,323685,570

378,034805,688

386,256366,639493,28329L,rO7

539,268

339,058163,347

L5.50

17.50

23.00

20.00

16.50

L6.00

L5.50

18.00

15.50

1"9.00

17.00

15.50

17.27 sgSg $6,i.05,106

[1] Excludes true-up adjustments,

Li ne

No. Voucher lnvoice # Vendor Name

Service /lnvoice

Year Month End Dates


Schedule B

DaVs to Weighted

Date Paid Paid Date Davs

UNITED WATER PENNSYLVAN IA

September 30, 2014

Chemicals

Amount Description(c)

Ca ustic soda 25% (I0.66lbs / eal

Sodium Hydroxide DiaPhragm

Sodium Hypochlorite 12.5%

#25569-00 reagent set chlorine

Potassium Permanganate 3301b

Carus 3180 corrosion inhibitorDELPAC XG (Bulk DeliverY)

Chlorine, #150 cylinder

Potassium Permanganate 330 Lb

Solar Salt BULK

Aluminum sulfate (as is tons)

Aqua mag in 30 gallon drums

Nalco 7128 Opt¡mer PolYmer - 2

Sodium Bisulfite 38% Tote

Sli-321. corrosion inhibitorAluminum sulfate (gals)

(d) (e) (f) (e) (h) (i) (j) (k)(a)

1 00099018

2 000992123 00099493

4 00099461

5 00099809

6 00100018

7 00100143

8 00100572

10 00100436

11 00100809

12 00100884

13 00101295

14 00101-556

15 00101931

16 00101235

17 00102465

(b)

1,668.20

616.49

3,533.70

7,9I2.r54,292.t32,745.60

9,994.92

636.64

3,389.60

2,335.08

2,O73.69

r,717.205,480.88

1",195.15

r0,250.203,791.72

H8745887

H874736452L389

8594918

921322Sls/10030926

Lt42873L440779

636406

89060

1,1487L7

H8763907

61166409

1,442771.

256291159393

UNIVAR USA.OO]-

UNIVAR USA-OO1

BUCKMAN.SI.OOl

HACH CO-001

GEORGE S C.OOI

cARUSCORP-001

USALCOLLC.OOl

MATNPOOL&C-001

THATCHERCO-OO1

OCEANPORTL.OOl-

USALCOLLC-OO1

UNIVAR USA-OO1

NALCOCOMPA.OOl

MATNPOOL&C-001

SHANNON CH.OO1

usALcoLLC-001

n ß/23/13tr tt/o1/r3L2 1.L/20/L3

12 t2/o3/13t L2/20/132 0Lh7 /142 oz/Osl\ 3 03/13/1,43 O2/24/r44 04/03/14s o4/r4/1.46 os/27 /1.4

7 o6h8/t48 07/14/14I 0slo2/r49 08/20/14

1.1/07 /1311/221!307/02/14oLl02/t40112L/14

02/13/1403/07 /1404/1.r/t403/26/140s/02/1405/1.4/14

06/Lut407 /r8/1,408/13/1407 /2eh4r0/01/74

z0L3

20132013

20t320L420L4201420L420r420L420r420L4201420L420L42014

0.45

0.r72.73

1.03

2.47

1.33

s.39

0.33

1.83

r.22t.r20.46

2.96

0.64

L6.21"

2.86

15

15

43

30

32

27

30

29

30

29

30

15

30

30

88

42

41..20llÞÉtï!_

U NITED WATER PENNSYLVANIA

September 30,20t4Transportation

lnvoice # Vendor Name

Service /lnvoice Days to

Year Month End Dates Date Pa¡d Paid Date


Schedule 9

WeightedDaVs

Li ne

No. Voucher DescriotionAmount(a) (b) (c)

Dallas lease october 201.3

lecfh 15t861 186949

Hbg fleet mgmt - Nov 2013

Bloom fleet mgmt - Nov 2013

Mech fleet mgmt - Nov 2013

Repairs to vehicle - zdb0869 -

Mech lease ¡eb201'4

Mar 2014 fuel & maintenance

1ftwx3 L5 79e b288 L8

Apr 2014 fuel & maintenance

Hbg lease may 20L4

3frxf7fe3av27 4524

June 2014 fuel & maintenance

Monthly fleet admin charges -

1fd rf3g6xcecl 1288

(d) (e) (r) (e) (h) (i) (i) (k)

1 000988842 000996043 000993824 00099381

5 00099384

6 000997137 0070017L

8 00100444

9 0010t77810 0010069911 0010119812 00103193

13 00101671t4 001ot6721,s 00104229

L6 s 73,43s.s2

2387.3064s.43

80L9.7321,45.OO

1910.07L2760.36

1368.91L7795.93

639.2015242.O4

766.731500.707070.65

483.67

700.20

13100100387806335

0030806500308063003080663617414020100387MCYVPZ

APRIL 2O]-4

MCZZYT

14050100387ruLY 2014

MC35TT

MC35VY

sEPT 2014

AMER LEASI-OO]-

AUTO RENTA-OO1

LEASEPLAN U-OO1

LEASEPLAN U-OO1

LEASEPLAN U-OO1

NEW HARRIS-OO1

AMER LEASI-OO1

AUTO RENTA-OOI

LEASEPLAN U-OO1

AUTO RENTA-OO1

AMER LEASI-OO1

LEASEPLANU-OO1

AUTO RENTA.OOI

AUTO RENTA-OO1

LEASEPLANU-OO1

201320t320132013201.3

20L4201420]-4

201420t42QL4

20142014201420L4

rc/oL/131o/2617311./30/t3lt/30/13Ltl30/13ro/o8/1302/01,/1,4

02/26/t403/01/t403/26/14oslotlt406/18/1406/261t406/26/t408/0r/14

to/2r/L3oL/02/14ot/02/140t/021740L/02/140!rs/1402/21./1,4

03/L3/7403/24/1404/10/L4os/27/L4071o3/1407 /t1,/1407 /t7/L408/22/14

0.6s0.603.600.960.86

17.20

0.373.63

0.203.11

o.2t0.31,

I.440.10o.20

10

11-

t2t2T2

t2

3

3

4

5

6

7

7

8

20

68

33

33

33

99

20

15

23

15

20

15

15

15

21

33.46

UWPA Exhibit No. PL-'lSchedule 10

L¡ ne

No. Voucher lnvoice # Vendor Name Year Month

Service /lnvoice

End Dates

Days toDate Paid Paid Date

WeightedDavs


September 30,2Ot4Outside Servìces

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

10

10

LL

L2

2

3

3

4

5

5

5

6

6

6

7

7

8

9

(i) U) (k)

I2

3

4

6

7

I9

10

LL

L2

t5I415

L6

L7

18

1-9

20

00099342

0009862000099103

00100067

00100034

00100351

00100512

00102030

00102757

00101199

00102305

0010137500102860

00101548

00101669

00701770

00102064

00102s48

102s30

822303

2909815

c3100814PA4402015

93087379728704

tEB 2014

c4c00170883ss747L846752

3268CG72710

7075

67560296Ll7540-47779

ADP INC.OOI

EDWIN L HE-OOI

DLAPIPERUS-OO1

BNYMELLON.OOl

MtcRoBAC L-001

coMcAsT-001HAWK MTN-OO1

CASHCYCLES-OO1

BNYMELLON-OO1

HACH CO-001

GE INTELL-OO1

CYBU LSKIJO-OO1

ECOMMERCEG.OOl

FISSE L'S-OO1

CONTROLS.OOl

HOCKENTERP.OO2

coMM DrsPo-001

ALS ENVIRO-OO1

756.00 ADP Administration Fees

6500.00 Provide demolition of existing

15148.00 September 2013 Legal Services

9193.08 Mellon bank fees lnvoice dated

1300.00 lab srvc

1041.25 srvc for 2/14-3/14/14s66.77 lab srvc dallas & Bloomsbu

774L67 Pensylvania

9162.08 Mellon bank teb20L4 fees invo

4I7 9.00 FSP1950+1.1 H-4195-1020-EPA

6144.16 IHistorian Support 4-1-14 - 3-

23I4.OO La ndsca pe --S h2-5 / 30 / 14

1784.85 Western Union APr 2014

1232.55 Mowing & Trimmìng1951.05 Service to air conditioning2188.90 Landscaping bloom

25920.00 Water sediment removal 7 /7/741700.00 lab srvc

823.36

2013

2013

20L3

20L3

2014

2014

2014

20L4

z014

20t42074

20t4201420L4

2074

20L4

2014

20L4

L0/07/t309/24/1310/03/t3rtl78/t30r/2th402/Ls/1403/Lu1402/28/7403/17 /t40s/16/L404/22/140s/37/740s/7sh406/L6/L406/20/7407/o8/L407 /!4/L408/27 /14

10/21./13

r0/24173rr/o7 /13t2/02/L302/L9/L403/os/1404llr/7404/o9/14os/27 /t406/t3/L4os/22/7406/0s/7406/03/L406/26/L407 /18/1,407 /16l1408/L3lL409/24/L4

0.11

7.97

5.361.30

0.38

0.19

0.1-8

3.13

6.581.1-8

1..87

0.r20.34o.r20,55

0,187.87

0.48

74

30

35

L4

29

18

3140

71.

28

30

5

19

10

z8

8

30

28

31.93


September 30,201'4

E nergy

Service

Beginning

Vendor Name Year Month Date


Schedule 11

Days to weightedService /lnvoice

End Dates Date Paid Paid Date DavsLine

No. Voucher Amount Description lnvo¡ce #

(c) (d) (e) (f) (e) (h) (i) u) (k) (l)(a) (b)

1 00099093

2 00099319

3 00099503

4 00100401

5 00100583

6 001007s3

7 00101136

8 00101328

9 00101928

10 00102658

11 00103144

12 00703617

t3 00to4t2z14 00704377rs o0ro4357

-tb

34,827.418,777.831,99s.95

2,269.332,075.67

10,767,85

26,494.rO2,338.75

23,008.76r,919.779,810.60

2,289.72

3,2rO.8424,237.68

15,946.67

437400-092773

437400-107513437400-7025L3

437400-122013437400-010774437400-Ot74t4437400-0207L4

437400-0221.14

437400-032874

437400-051614

437400-06L714

437400-0722L4437400-081974

437400-082674

437400-082914

CASSINFORM.OOl

CASSINFORM.OOl

CASSINFORM-OO1

CASSINFORM-OO1

CASSINFORM.OOl

CASSINFORM.OOl

CASSINFORM.OOl

CASSINFORM-OO1

cAsstNFoRM-001

CASSINFORM.OOl

cAssrNFoRM-001

CASSINFORM.OOl

CASSINFORM-OO1

CASSINFORM-OO1

cAsslNFoRM-001

20t3 10

z0r3 10

zor3 71

2013 t22074 7

2014 1

2014 2

2074 3

20t4 4

20t4 5

2074 6

2014 7

2014 8

2014 9

2074 9

08/06/!309/041L3

09124/t31L/Lsh3ru22/1372/04173rzlz0/730r/77 lt4021t8/L404103/t40s/07 /140612r/7407 /18/L407 lt8/140t /23114

09/17 /13to/04/73ro/23/13LZl17 /!372/26/73or/061140r/22/1402/L8/7403/17 /L4os/0s/t406/06/1407 /18/7408/78/14o8/r7 /t408/2u14

t0/ß/1370/3u131L/08/13rz/3t/13or/14/74ou3u1,402/LO/L403/0s/L404108/14

0s122/t406124/14

08/05/1409/oz/1409/08/14os/08/74

Hess 60866518967

Constel latlTea 1697

Met ed100020604318Ppl e1ect17693069007

Ugi uti621936791513

ConstellatlTea 1697

Hess60866515261

Ppl e1ectr7693069007

Constellat17gb1773Ugi uti602957685515Direct 60866521597

Mer ed100020604318

Ppl e1ect17693069007

constel lat17gb1773

Direct 60866515261

37

42J1

30

36

4Z

36

31

36

33

33

3Z

31

37

33

7.58

2.r70.360.40o.44

2.63

5.53

0.434.8L

0.371.90

0.420.58

5.28

3.0s

35 95s 77


September 30, 2014

Purchase Water

Service Service /Beginning Invo¡ce


Schedule 12

Days to We¡ghtedLine

No. Voucher Vendor Name Year Month Date End Dates Date Paid Paid Date DavsAmount Description lnvoice #

(d) (e) (f) (g) (h) (i) (i) (k) (l)(a) (b) (c)

1 00096462

2 00099041

3 00099466

4 00099779

5 00100356

6 00100381

7 00100666I 00101276

9 00101703

10 00101993

n 00r004L7

1,500.00

4,027.90

8,899.95

8,183.62

3,3s6.558,456.40

8,207.291,549.80

8,643.754,027.90

r,675.00

Water interconnect StandbY Fee

Water ¡nterconnect¡on standbY

October - bulk waterBulk water nov 2013

Water interconnectìon standbY

Bulk water jan 2014

February - bulk water

Water purchase - reservoìr - 1

May 2014 - bulk water

srvcfor 6lLI-7 lLl/74Water interconnect StandbY Fee

Standby Fee-Oct13

0020536821352362

RSr29282

RSt29512

oo20s36821352362

RSt29973

RSr30203

33003650-0514

RSr30881

0020536821352362

Standby Fee-Sep14

STEELTON.OOl

AQUA PA.OO1

SUSQUEHANN-O04

SUSQUEHANN-OO4

AQUA PA.OO].

SUSQUEHANN.OO4

SUSQUEHANN-O04

STEELTON B-OO1

SUSQUEHANN-OO4

AQUA PA-OO1

STEELTON.OOl

70L3 10

2073 lL20t3 12

2014 1

z0!4 3

20!4 3

20L4 4

20t4 6

2014 7

2014 8

20L4 9

oe/t2l13to/0r/13rrloL/13orl13l14o1/u/1.402/07/140sloLl140slot/1406/7r/t4

LOlOrh3nlLolt31o/31/1317/30/1302lLrl140rl3r/t402/18h4os/31./14

0sl3r/1.407 /11/7409/o!/14

ro/09/13lrlorlt3t2/09/7307/74/1.403losl1403107 /1.4

04/07/7406l02l1407 lLrl1407/30/7409/08/1.4

8

36

54

60

37

50

51

T7

56

34

7

0.2t2.48

L21-

8.372.O91 11

7.08

0.45

8.27

2.34

0.20

5 s8,528.161246.87


September 30, 2014

Other Taxes

Service Service /Beginn¡ng lnvoice

UWPA Exhibit No, PL-'1

Schedule 13

Days to WeightedL¡ne

No. Voucher lnvoice # Vendor Name Year Month Date End Dates Date Paid Paid Date DavsAmount Descr¡ otion

(a) (b) (c)

2,30I.75 Susquehanna Town/County

71.,497.07 Swatara Town (RE)

15,900.00 1st qtr caPital stock tax

2,081.7 5 Bloomsburg Town/CountY

4,811.98 Lower Paxton Town/County

320,000.00 PURTATax

9,850.00 2nd QtrTax15,274.62 Central Dauphin School

193,909.00 PUCAssess FiscalT/7/1'4

-{ sr\6r6l,

(d) (e) (r) (e) (h) (i) (i) (k) (l)

1 00101667

2 00701667

3 00100535

4 00102150

5 00102531

6 00100998

7 00101536

8 00103956

9 00102889

UWATER.O3132014

UWATER.O3132014

1stQtr2014Capita lTax

UWATER.O4152O14

UWATER-05072014

PURTATax-050114

Ca pita lStockTax

UWATER-08082014

74-210013

ANYBILL-OO1

ANYBILL.OOl

PA AUDITS.OOl

ANYBILL.OOl

ANYEILL-OO1

PA AUDITS.OOl

PA AUDITS-OO1

ANYBILL-OO1

coMMoN-001

2074 3

2014 3

2074 3

2074 4

2074 5

2014 5

2014 6

2074 8

2074 10

07/0u7407101h40r/0u7407107/t4or/0L/7401101/74

o4/0r17404l07/7407 /ot/14

æ/31/1403131/14

03/37/7403/3u1403/31/t412/3u7406/30/1.4

06/30/1406/30/Is

03174114

03/14/7403/72/1404/77 l1405/09/740s101/74

06/73/1408/12/74\0/or/74

0.11

0.55

0.70

0.22

0.70-34.47

0.48

2.34-30.32

28

28

26

62

84

16zl

88(e0)

10 ___89.69r


Schedule 14


September 30,2014lncome Taxes

Tax Year

From To Mid-point Due Date Lag Days %Due

AllocationLag Days %

Allocated

days

Total Lag

Days

(k)No. Payment

(a) (b)

Federal lncome Tax

1 1st Payment t0/0tlI32 znd Payment 1.0/0t113

3 3rd Payment 1.0/0U13

4 4th Payment l0/0tlt3

(c)

oe/30/t4 o3l3t/1,4oe/30/74 o3l3r/14os/30/74 o3l3tl14oel30/t4 o3l3tlt4

t106.0)15.0

76.0

168.0

-26.s0

3.75

1"9.00

42.00

(d) (e) (f) (e) (h) (i) (i)

!2/ts/t304lrs/t406/1.s11.4

oe/tsl1,4

25%

25%

25%

25%

25%

25%

25%

25%

38.25 76% 29.07

state lncome Tax

1 1st Payment tOl0Ll132 znd Payment 10/0L113

3 3rd Payment t0l0Ll1'34 4th Payment t0/0tlt3

0s130174 0313t11,4

09/3011.4 03131.11,4

osl30lt4 03131.114

os/30/!4 o3/31,1t4

(106.0i(16.0)

76.0

168.0

-26.50-4.00

19.00

42.00

1"2/ts/t303/rs/1406ltslt40911.s11,4

30.50 24% 7.32 36.39

UWPA EXHIBIT NO. PMA-1

BEFORE THE




OF

PAULINE M. AHERN, CRRA PARTNER

SUSSEX ECONOMIC ADVISORS, LLC

CONCERNING

FAIR RATE OF RETURN


DOCKET NO. R-2015-2462723

JANUARY 28, 2015

United Water Pennsylvania Inc. Table of Contents

to the Supporting Schedules of Pauline M. Ahern, CRRA

Schedule Summary of Cost of Capital and Fair Rate of Return 1 Capital Intensity and Depreciation Rates for United Water Pennsylvania Inc. and the Proxy Group of Nine Water Companies 2 Financial Profile of the Proxy Group of Nine Water Companies 3 Indicated Common Equity Cost Rate Using the Discounted Cash Flow Model 4 Current Institutional Holdings 5 Indicated Common Equity Cost Rate Using the Risk Premium Model 6 Indicated Common Equity Cost Rate Using the Capital Asset Pricing Model 7 Cost of Common Equity Models Applied to Comparable Risk Non-Price Regulated Companies to the Proxy Group of Nine Water Companies and Basis of Selection 8 Estimated Market Capitalization for the United Water Pennsylvania Inc. and the Proxy Group of Nine Water Companies 9

Type of Capital Ratios (1)Weighted Cost Rate

Long-Term Debt 44.91% 5.28% (2) 2.37%Common Equity 55.09% 10.55% (3) 5.81%

Total 100.00% 8.18%

Notes:(1)(2)(3) Based upon informed judgment from the entire study, the principal

results of which are summarized on page 3 of this schedule.

United Water Pennsylvania Inc.Summary of Cost of Capital and Fair Rate of Return

Based upon the Actual Capital Structure of United Waterworks, Inc. at September 30, 2014

Cost Rate

Company provided.From page 2 of this schedule.

UWPA Exhibit No. PMA-1 Schedule 1 Page 1 of 3

Una

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ual

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[j][k

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1U

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JP

rivat

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men

t Not

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erie

s A

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-21

$35,

000,

000

$153

,072

$34,

846,

928

4.38

%$1

,533

,000

$16,

533

$1,5

49,5

334.

45%

0.18

%

2U

WN

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men

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s B

2011

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40,0

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7,93

839

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4.68

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81,5

801,

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1,29

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1,79

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5U

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4,49

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341,

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7U

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n/a

Jul-2

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6,11

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6,11

76.

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27,3

810

27,3

816.

58%

0.00

%

9U

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YS

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2012

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ies

A20

12O

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710

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478,

700

9,52

1,30

03.

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347,

000

34,3

9238

1,39

24.

01%

0.04

%

10U

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2012

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B20

12O

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230

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1,45

9,91

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3.91

%1,

173,

000

77,1

721,

250,

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4.38

%0.

14%

11U

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1995

Jan-

2512

,000

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45,3

6311

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8.98

%1,

077,

600

4,03

21,

081,

632

9.05

%0.

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12U

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YS

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Ser

ies

2010

2010

Feb

-20

30,0

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0014

8,66

829

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4.74

%1,

422,

000

22,8

721,

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4.84

%0.

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13U

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Med

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Ser

ies

A 1

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Feb

-98

Feb

-23

25,0

00,0

0093

9,71

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6.97

%1,

742,

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97,2

121,

839,

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7.65

%0.

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14U

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Ser

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A 1

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Dec

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Dec

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5,00

0,00

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4,98

1,52

06.

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345,

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4,03

234

9,03

27.

01%

0.04

%

15U

WW

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Ser

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A 1

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Feb

-98

Feb

-28

15,0

00,0

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7,56

814

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7.10

%1,

065,

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8,01

61,

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016

7.21

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16U

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phin

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s B

Jun-

92Ju

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4,18

5,00

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8,53

66.

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280,

395

4,11

628

4,51

16.

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17U

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(N

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7.23

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se 0

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May

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18,3

25,0

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516,

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16,8

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104.

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833,

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65,4

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22U

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s 20

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s B

Nov

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15,0

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2,71

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33U

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Proxy Group of Nine Water Companies

1. Discounted Cash Flow Model (DCF) (1) 8.52 %

2. Risk Premium Model (RPM) (2) 10.59

3. Capital Asset Pricing Model (CAPM) (3) 9.72

4.Market Models Applied to Comparable Risk, Non-Price Regulated Companies (4) 10.88

5.Indicated Common Equity Cost Rate before Adjustment for Business Risks 10.16 %

6. Business Risk Adjustment (5) 0.40

7. Indicated Common Equity Cost Rate 10.56 %

8. Recommended Common Equity Cost Rate 10.55%

Notes: (1) From Schedule 4.(2) From page 1 of Schedule 6.(3) From page 1 of Schedule 7.(4) From page 2 of Schedule 8.(5)

United Water Pennsylvania Inc.Brief Summary of Common Equity Cost Rate

Business risk adjustment to reflect United Water Pennsylvania Inc.'s greater business risk due to its small size relative to the proxy group as detailed in Ms. Ahern's accompanying direct testimony.


AverageAverage Operating Capital Capital IntensityNet Plant Revenue Intensity UWPA

($ mill) ($ mill) ($) v. Other Industries( times )

United Water Pennsylvania Inc. 184.80$ 35.73$ 5.17$ - -Water Industry Average 2,312.28$ 591.26$ 3.91$ 132.23%Electric Industry Average 16,284.49$ 6,092.15$ 2.67$ 193.63%Combination Elec. & Gas Industry Average 15,236.52$ 6,985.66$ 2.18$ 237.16%Gas Distribution Average 3,565.57$ 2,750.03$ 1.30$ 397.69%

Notes: Capital Intensity is equal to Net Plant divided by Total Operating Revenue.

Source of Information:EDGAR Online's I-Metrix Database

Company Annual Forms 10-K

AUS Utility Reports - January 2015 Published By AUS Consultants

Company Provided Information

United Water Pennsylvania Inc.2013 Capital Intensity of United Water Pennsylvania Inc. and

AUS Utility Reports Utility Companies Industry Averages

$5.17

$3.91

$2.67 $2.18

$1.30

$0.00

$1.00

$2.00

$3.00

$4.00

$5.00

$6.00

UWPA Water IndustryAvg.

Electric IndustryAvg.

Combination E&GAvg.

LDC Industry Avg.

2013 Capital Intensity


Depreciation Average TotalDepletion Gross Plant Depreciation Depreciation Rate

& Amort. Expense Less CWIP Rate UWPA($ mill) ($ mill) (%) v. Other Industries

( times )United Water Pennsylvania Inc. 5.26$ 205.43$ 2.6% - -Water Industry Average 77.95$ 2,572.41$ 3.0% 86.67%Electric Industry Average 706.06$ 20,900.90$ 3.4% 76.47%Combination Elec. & Gas Industry Average 717.06$ 21,024.41$ 3.4% 76.47%LDC Gas Distribution Industry Average 182.93$ 4,602.26$ 4.0% 65.00%

Notes: Effective Depreciation Rate is equal to Depreciation, Depletion and Amortization Expense divided by average beginning and ending year's Gross Plant minus Construction Work in Progress.

Source of Information: EDGAR Online's I-Metrix Database Company Annual Forms 10-K

AUS Utility Report - January 2015Published by AUS Consultants

Company Provided Information

United Water Pennsylvania Inc.2013 Depreciation Rate of United Water Pennsylvania Inc. and

AUS Utility Reports Utility Companies Industry Averages

2.6%

3.0% 3.4% 3.4%

4.0%

0.0%

0.5%

1.0%

1.5%

2.0%

2.5%

3.0%

3.5%

4.0%

4.5%

UWPA Water Industry Avg. Electric Industry Avg. Combination E&GAvg.

LDC Industry Avg.

2013 Effective Depreciation Rate


2013 2012 2011 2010 2009(MILLIONS OF DOLLARS)

CAPITALIZATION STATISTICS

AMOUNT OF CAPITAL EMPLOYED TOTAL PERMANENT CAPITAL $1,855.384 $1,801.379 $1,736.912 $1,712.951 $1,641.561 SHORT-TERM DEBT $86.199 $55.136 $81.076 $53.463 $31.243 TOTAL CAPITAL EMPLOYED $1,941.583 $1,856.515 $1,817.988 $1,766.414 $1,672.804

INDICATED AVERAGE CAPITAL COST RATES (2) TOTAL DEBT 5.28 % 5.41 % 5.36 % 5.37 % 5.31 %

CAPITAL STRUCTURE RATIOS BASED ON TOTAL PERMANENT CAPITAL: LONG-TERM DEBT 46.29 % 49.12 % 50.69 % 50.97 % 50.80 % 49.57 % PREFERRED STOCK 0.14 0.16 0.18 0.19 0.21 0.18 COMMON EQUITY 53.57 50.72 49.13 48.84 48.99 50.25 TOTAL 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 %

BASED ON TOTAL CAPITAL: TOTAL DEBT, INCLUDING SHORT-TERM 47.92 % 50.79 % 52.55 % 53.49 % 53.33 % 51.62 % PREFERRED STOCK 0.13 0.15 0.17 0.18 0.19 0.16 COMMON EQUITY 51.95 49.06 47.28 46.33 46.48 48.22 TOTAL 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 %

FINANCIAL STATISTICS

FINANCIAL RATIOS - MARKET BASED EARNINGS / PRICE RATIO 4.99 % 5.88 % 5.69 % 5.98 % 4.20 % 5.35 % MARKET / AVERAGE BOOK RATIO 191.10 169.70 158.83 153.43 142.12 163.04 DIVIDEND YIELD 3.31 3.94 4.52 4.92 5.61 4.46 DIVIDEND PAYOUT RATIO 61.53 61.46 67.87 66.67 60.06 63.52

RATE OF RETURN ON AVERAGE BOOK COMMON EQUITY 9.73 % 9.94 % 8.99 % 8.98 % 6.99 % 8.93 %

TOTAL DEBT / EBITDA (3) 3.71 X 3.84 X 4.34 X 4.75 X 5.53 X 4.43 X

FUNDS FROM OPERATIONS / TOTAL DEBT (4) 22.27 % 20.65 % 18.82 % 17.10 % 16.41 % 19.05 %

TOTAL DEBT / TOTAL CAPITAL 47.92 % 50.79 % 52.55 % 53.49 % 53.33 % 51.62 %

Notes:(1)

(2)

(3)

(4)

Source of Information: I-Metrix DatabaseCompany SEC Form 10-K

AVERAGE

Proxy Group of Nine Water CompaniesCAPITALIZATION AND FINANCIAL STATISTICS (1)

2009 - 2013, Inclusive

5 YEAR

All capitalization and financial statistics for the group are the arithmetic average of the achieved results for each individual company in the group, and are based upon financial statements as originally reported in each year.

Computed by relating actual total debt interest or preferred stock dividends booked to average of beginning and ending total debt or preferred stock reported to be outstanding.

Total debt relative to EBITDA (Earnings before Interest, Income Taxes, Depreciation and Amortization).

Funds from operations (sum of net income, depreciation, amortization, net deferred income tax and investment tax credits, less total AFUDC) plus interest charges as a percentage of total debt.


Capital Structure Based upon Total Permanent Capital for thProxy Group of Nine Water Companies

2009 - 2013, Inclusive

5 YEAR2013 2012 2011 2010 2009 AVERAGE

American States Water Co. Long-Term Deb 40.30 % 42.49 % 45.46 % 44.30 % 46.95 % 43.90 %Preferred Stock 0.00 0.00 0.00 0.00 0.00 0.00Common Equity 59.70 57.51 54.54 55.70 53.05 56.10 Total Capita 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 %

American Water Works Co., Inc. Long-Term Deb 52.42 % 54.30 % 55.72 % 56.73 % 56.98 % 55.23 %Preferred Stock 0.17 0.21 0.27 0.29 0.30 0.25Common Equity 47.41 45.49 44.01 42.98 42.72 44.52 Total Capita 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 %

Aqua America, Inc.Long-Term Deb 50.32 % 53.41 % 54.11 % 57.05 % 56.59 % 54.29 %Preferred Stock 0.01 0.01 0.02 0.02 0.02 0.02Common Equity 49.67 46.58 45.87 42.93 43.39 45.69 Total Capita 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 %

Artesian Resources Corp. Long-Term Deb 46.67 % 47.60 % 48.93 % 52.84 % 54.12 % 50.03 %Preferred Stock 0.00 0.00 0.00 0.00 0.00 0.00Common Equity 53.33 52.40 51.07 47.16 45.88 49.97 Total Capita 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 %

California Water Service Group Long-Term Deb 42.03 % 50.39 % 52.04 % 52.51 % 47.93 % 48.98 %Preferred Stock 0.00 0.00 0.00 0.00 0.00 0.00Common Equity 57.97 49.61 47.96 47.49 52.07 51.02 Total Capita 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 %

Connecticut Water Service, Inc. Long-Term Deb 47.34 % 49.03 % 53.05 % 49.32 % 50.59 % 49.87 %Preferred Stock 0.20 0.21 0.30 0.34 0.35 0.28Common Equity 52.46 50.76 46.65 50.34 49.06 49.85 Total Capita 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 %

Middlesex Water CompanyLong-Term Deb 41.36 % 43.53 % 43.12 % 43.91 % 47.35 % 43.85 %Preferred Stock 0.88 1.02 1.06 1.07 1.24 1.05Common Equity 57.76 55.45 55.82 55.02 51.41 55.10 Total Capita 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 %

SJW Corporation Long-Term Deb 51.09 % 55.39 % 56.63 % 53.79 % 49.52 % 53.28 %Preferred Stock 0.00 0.00 0.00 0.00 0.00 0.00Common Equity 48.91 44.61 43.37 46.21 50.48 46.72 Total Capita 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 %

York Water CompanyLong-Term Deb 45.07 % 45.98 % 47.16 % 48.28 % 47.16 % 46.73 %Preferred Stock 0.00 0.00 0.00 0.00 0.00 0.00Common Equity 54.93 54.02 52.84 51.72 52.84 53.27 Total Capita 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 %

Proxy Group of Nine Water CompaniesLong-Term Deb 46.29 % 49.12 % 50.69 % 50.97 % 50.80 % 49.57 %Preferred Stock 0.14 0.16 0.18 0.19 0.21 0.18Common Equity 53.57 50.72 49.13 48.84 48.99 50.25 Total Capita 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 %

Source of Information EDGAR Online's I-Metrix Databas Annual Forms 10-K


United Water Pennsylvania Inc.Indicated Common Equity Cost Rate Using the Discounted Cash Flow Model for

the Proxy Group of Nine Water Companies

1 2 3 4 5 6 7 8


Average Dividend Yield (1)

Value Line Projected Five Year Growth in EPS (2)

Reuters Mean

Consensus Projected Five Year

Growth Rate in EPS

Zack's Five Year Projected Growth Rate in

EPS

Yahoo! Finance

Projected Five Year Growth in

EPS

Average Projected Five Year Growth in EPS (3)

Adjusted Dividend Yield (4)

Indicated Common

Equity Cost Rate

(5)

American States Water Co. 2.42 % 6.50 % 2.00 % 2.00 % 2.00 % 3.13 % 2.46 % 5.59 %American Water Works Co., Inc. 2.38 7.50 8.20 7.90 8.20 7.95 2.47 10.42 Aqua America, Inc. 2.63 8.50 4.00 5.00 4.00 5.38 2.70 8.08 Artesian Resources Corp. 4.03 NA NA NA 4.00 4.00 4.11 8.11 California Water Service Group 2.60 7.50 6.00 6.00 6.00 6.38 2.68 9.06 Connecticut Water Service, Inc. 2.94 7.00 5.00 5.00 5.00 5.50 3.02 8.52 Middlesex Water Company 3.48 5.00 NA NA 2.70 3.85 3.55 7.40 SJW Corporation 2.51 7.00 NA NA 14.00 10.50 2.64 13.14 York Water Company 2.80 7.00 NA NA 4.90 5.95 2.88 8.83

Average 8.80 %

Median 8.52 %

NA= Not AvailableNMF = Not Meaningful Figure

Notes:(1)

(2) From pages 2 through 10 of this Schedule.(3) Average of columns 2 through 5 excluding negative growth rates.(4)

(5) Column 6 + column 7.

Source of Information: Value Line Investment Surveywww.reuters.com Downloaded on 01/12/2015www.zacks.com Downloaded on 01/12/2015www.yahoo.com Downloaded on 01/12/2015

Indicated dividend at 12/31/2014 divided by the average closing price of the last 60 trading days ending 12/31/2014 for each company.

This reflects a growth rate component equal to one-half the conclusion of growth rate (from column 6) x column 1 to reflect the periodic payment of dividends (Gordon Model) as opposed to the continuous payment. Thus, for American States Water Co. , 2.42% x (1+( 1/2 x 3.13%) ) = 2.46%.

UWPA Exhibt No. PMA-1 Schedule 4

Page 1 of 11

1

Line No. Market Value

1. Per Share 31.06$ 14.39$

2. DCF Cost Rate (1) 8.80% 8.80%

3. Return in Dollars 2.733$ 1.266$

4. Dividends (2) 0.916$ 0.916$

5. Growth in Dollars 1.817$ 0.350$

6. Return on Market Value 8.80% 4.08% (3)

7. 5.85% (4) 1.13% (6)

Notes: (1)

(2)(3)(4)(5)

United Water Pennsylvania Inc.Hypothetical Example of the Inadequacy ofA DCF Return Rate Related to Book Value

When Market Value is Greater / Less than Book Value

Book Value with Market to Book Ratio Great than

100%

2

$31.06 * 2.95% yield = $0.916.$0.350 / $31.06 market value = 4.08%.Expected rate of growth per market based DCF model.Actual rate of growth when DCF cost rate is applied to book value ($1.266 possible earnings - $0.916 dividends = $0.350 for growth / $31.06 market value = 1.33%).

Rate of Growth on Market Value

Comprised of 2.95% dividend yield and 5,85% growth,the average adjusted dividend yield and growth rate from page 1 of this schedule.


Page 2 of 11


Page 3 of 11


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Page 10 of 11


Page 11 of 11

United Water Pennsylvania Inc.Current Institutional Holdings and Individual Holdings


1 2

December 31, 2014 December 31, 2014Percentage of Percentage of

Institutional IndividualHoldings Holdings (1)

Proxy Group of Nine Water CompaniesAmerican States Water Co. 59.28 % 40.72 %American Water Works Co., Inc. 81.33 18.67Aqua America, Inc. 44.83 55.17Artesian Resources Corp. 37.02 62.98California Water Service Group 61.16 38.84Connecticut Water Service, Inc. 39.09 60.91Middlesex Water Company 38.60 61.40SJW Corporation 52.95 47.05York Water Company 28.54 71.46

Average 49.20 % 50.80 %

Notes:(1) (1 - column 1).

Source of Information: pro.edgar-online.com, December 31, 2014


Predictive Risk Premium Model ™ (PRPM™) (1) 11.35 %

Risk Premium Using an Adjusted Total Market Approach (2) 9.82 %

Average 10.59 %

Notes:(1) From page 2 of this Schedule.(2) From page 3 of this Schedule.

United Water Pennsylvania Inc.Summary of Risk Premium Models for the



UWPA Exhibit No. PMA-1 Schedule 6

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Page 2 of 11

Line No.

1. Prospective Yield on Aaa Rated Corporate Bonds (1) 4.85 %

2. Adjustment to Reflect Yield Spread Between Aaa Rated Corporate Bonds and A Rated Public Utility Bonds 0.15 (2)

3. Adjusted Prospective Yield on A Rated Public Utility Bonds 5.00 %

4. Adjustment to Reflect Bond Rating Difference of Proxy Group (0.01) (3)

5. Adjusted Prospective Bond Yield 4.99 %

6. Equity Risk Premium (5) 4.83

7. Risk Premium Derived Common Equity Cost Rate 9.82 %

Notes: (1)

(2)

(3)

(4) From page 6 of this Schedule.


The average yield spread of A rated public utility bonds over Aaa rated corporate bonds of 0.15% from page 4 of this Schedule.

Adjustment to reflect the A1/A2 Moody's bond rating of the proxy group of nine water companies as shown on page 4 of this Schedule. The 1 basis point adjustment is derived by taking 1/6 of the spread between Aa2 and A2 Public Utility Bonds (1/6 * 0.06% = 0.01%).

Consensus forecast of Moody's Aaa Rated Corporate bonds from Blue Chip Financial Forecasts (see pages 9-10 of this Schedule).

United Water Pennsylvania Inc.Indicated Common Equity Cost Rate

Through Use of a Risk Premium ModelUsing an Adjusted Total Market Approach


Page 3 of 11

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Page 4 of 11

Numerical Assignment for Moody's and Standard & Poor's Bond Ratings

Moody's Numerical Standard & Poor's Bond Rating Bond Weighting Bond Rating

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A1 5 A+ A2 6 A A3 7 A-

Baa1 8 BBB+ Baa2 9 BBB Baa3 10 BBB-

Ba1 11 BB+ Ba2 12 BB Ba3 13 BB- B 14 B+ B2 15 B B3 16 B-


Page 5 of 11

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Page 6 of 11

LineNo.

1. Calculated equity risk premium based on the total market using the beta approach (1) 4.80 %

2. Mean equity risk premium based on a study using the holding period returns of public utilities with A rated bonds (2) 4.86

3. Average equity risk premium 4.83 %

Notes: (1) From page 8 of this Schedule.(2) From page 11 of this Schedule.


United Water Pennsylvania Inc.Judgment of Equity Risk Premium for



Page 7 of 11

Line No.

Based on SBBI Valuation Yearbook Data:

1. Ibbotson Equity Risk Premium (1) 5.85 %

2. Ibbotson Equity Risk Premium based on PRPMTM (2) 9.31

Based on Value Line Summary and Index:

3.Equity Risk Premium Based on Value Line Summary and Index (3) 5.39

4. Conclusion of Equity Risk Premium (4) 6.85 %

5. Adjusted Value Line Beta (5) 0.70

6 Beta Adjusted Equity Risk Premium 4.80 %

Notes: (1)

(2)

(3)

(4) Average of Lines 1, 2, & 3.

(5)

Sources of Information:

United Water Pennsylvania Inc.Derivation of Equity Risk Premium Based on the Total Market Approach

Using the Beta forthe Proxy Group of Nine Water Companies


Industrial Manual and Mergent Bond Record Monthly Update.Value Line Summary and Index

Blue Chip Financial Forecasts, January 1, 2015 and December 1, 2014

Based on the arithmetic mean historical monthly returns on large company common stocks from Ibbotson® SBBI® 2014 Classic Yearbook - Market Results for Stocks, Bonds, Bills, and Inflation minus the arithmetic mean monthly yield of Moody's Aaa and Aa corporate bonds from 1926 - 2013. (12.05% - 6.20% = 5.85%).

The Predictive Risk Premium Model (PRPMTM) is discussed in Ms. Ahern's accompanying direct testimony. The Ibbotson equity risk premium based on the

PRPMTM is derived by applying the PRPMTM to the monthly risk premiums between Ibbotson large company common stock monthly returns minus the average Aaa and Aa corporate monthly bond yields, from January 1928 through November 2014..

The equity risk premium based on the Value Line Summary and Index is derived from taking the projected 3-5 year total annual market return of 10.24% (described fully in note 1 of page 2 of Schedule PMA-7) and subtracting the average consensus forecast of Aaa corporate bonds of 4.85% (Shown on page 3 of this Schedule). (10.24% - 4.85% = 5.39%).

Median beta derived from page 1 of Schedule PMA-7.

Ibbotson® SBBI® 2014 Classic Yearbook - Market Results for Stocks, Bonds, Bills, and Inflation, Morningstar, Inc., 2014 Chicago, IL.


Page 8 of 11

2 BLUE CHIP FINANCIAL FORECASTS JANUARY 1, 2015

Consensus Forecasts Of U.S. Interest Rates And Key Assumptions1

-------------------------------------History----------------------------------------- Consensus Forecasts-Quarterly Avg. -------Average For Week Ending------ ----Average For Month---- Latest Q* 1Q 2Q 3Q 4Q 1Q 2Q

Interest Rates Dec. 26 Dec. 19 Dec. 12 Dec. 5 Nov. Oct. Sep. 4Q 2014 2015 2015 2015 2015 2016 2016Federal Funds Rate 0.13 0.12 0.12 0.10 0.09 0.09 0.09 0.10 0.1 0.2 0.5 0.8 1.2 1.5Prime Rate 3.25 3.25 3.25 3.25 3.25 3.25 3.25 3.25 3.3 3.3 3.5 3.9 4.2 4.6LIBOR, 3-mo. 0.24 0.23 0.23 0.23 0.23 0.23 0.23 0.23 0.3 0.4 0.7 1.0 1.4 1.8Commercial Paper, 1-mo. 0.12 0.11 0.11 0.10 0.07 0.06 0.06 0.08 0.1 0.2 0.5 0.9 1.3 1.6Treasury bill, 3-mo. 0.04 0.04 0.03 0.02 0.02 0.02 0.02 0.03 0.1 0.2 0.5 0.8 1.2 1.5Treasury bill, 6-mo. 0.13 0.11 0.10 0.08 0.07 0.05 0.04 0.08 0.1 0.3 0.6 0.9 1.3 1.6Treasury bill, 1 yr. 0.26 0.23 0.20 0.15 0.13 0.10 0.11 0.15 0.3 0.5 0.8 1.2 1.5 1.9Treasury note, 2 yr. 0.70 0.63 0.61 0.56 0.53 0.45 0.57 0.54 0.7 1.0 1.3 1.6 1.9 2.2Treasury note, 5 yr. 1.69 1.61 1.61 1.60 1.62 1.55 1.77 1.60 1.7 1.9 2.2 2.4 2.7 2.9Treasury note, 10 yr. 2.21 2.14 2.19 2.27 2.33 2.30 2.53 2.27 2.4 2.6 2.8 3.0 3.2 3.4Treasury note, 30 yr. 2.80 2.75 2.84 2.97 3.04 3.04 3.26 2.96 3.1 3.3 3.5 3.7 3.9 4.0Corporate Aaa bond 3.78 3.74 3.75 3.90 3.92 3.92 4.11 3.87 4.0 4.2 4.3 4.6 4.8 5.0Corporate Baa bond 4.75 4.72 4.72 4.79 4.79 4.69 4.80 4.74 4.9 5.1 5.3 5.5 5.7 5.8State & Local bonds na 3.65 3.65 3.83 3.96 3.96 4.13 3.86 3.9 4.1 4.3 4.5 4.6 4.8Home mortgage rate na 3.80 3.93 3.89 4.00 4.04 4.16 3.97 4.1 4.3 4.5 4.7 4.9 5.1

----------------------------------------History------------------------------------------- Consensus Forecasts-Quarterly1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q* 1Q 2Q 3Q 4Q 1Q 2Q

Key Assumptions 2013 2013 2013 2013 2014 2014 2014 2014 2015 2015 2015 2015 2016 2016Major Currency Index 74.7 76.4 76.7 76.0 77.1 76.6 77.8 83.9 84.0 84.7 85.3 85.5 85.7 85.5Real GDP 2.7 1.8 4.5 3.5 -2.1 4.6 5.0 2.7 2.9 2.9 3.0 3.0 2.9 2.9GDP Price Index 1.3 1.2 1.7 1.5 1.3 2.1 1.4 1.0 1.3 1.7 1.9 2.0 2.1 2.0Consumer Price Index 1.2 0.4 2.2 1.1 1.9 3.0 1.1 -0.9 0.4 1.9 2.1 2.3 2.2 2.2Forecasts for interest rates and the Federal Reserve’s Major Currency Index represent averages for the quarter. Forecasts for Real GDP, GDP Price Index and Consumer Price Index are seasonally-adjusted annual rates of change (saar). Individual panel members’ forecasts are on pages 4 through 9. Historical data for interest rates except LIBOR is from Federal Reserve Release (FRSR) H.15. LIBOR quotes available from The Wall Street Journal. Interest rate definitions are same as those in FRSR H.15. Treasury yields are reported on a constant maturity basis. Historical data for Fed’s Major Currency Index is from FRSR H.10 and G.5. Historical data for Real GDP and GDP Chained Price Index are from the Bureau of Economic Analysis (BEA). Consumer Price Index (CPI) history is from the Department of Labor’s Bureau of Labor Statistics (BLS). *Data for 4Q 2014Major Currency Index is based on data through December 23. Figures for 4Q 2014 Real GDP, GDP Chained Price Index and Consumer Price Index are consensus forecasts based on a special question asked of the panelists’ this month.

0.00

0.50

1.00

1.50

2.00

2.50

3.00

3.50

4.00

4.50

0.00

0.50

1.00

1.50

2.00

2.50

3.00

3.50

4.00

4.50

3mo 6mo 1yr 2yr 5yr 10yr 30yr

Perc

ent

Maturities

U.S. Treasury Yield CurveWeek ended December 26, 2014 and Year Ago vs.

1Q 2014 and 2Q 2016 Consensus Forecasts

Year Ago

Week ended 12/26/14

Consensus 2Q 2016

Consensus 1Q 2015

0.00

0.50

1.00

1.50

2.00

2.50

3.00

3.50

4.00

4.50

5.00

5.50

6.00

0.00

0.50

1.00

1.50

2.00

2.50

3.00

3.50

4.00

4.50

5.00

5.50

6.00

1Q'08 1Q'09 1Q'10 1Q'11 1Q'12 1Q'13 1Q'14 1Q'15 1Q'16

Perc

ent

U.S. 3-Mo. T-Bills & 10-Yr. T-Note Yield (Quarterly Average) Forecast

3-Month T-Bill Yield

Consensus

Consensus

10-Yr. T-Note Yield.

050100150200250300350400450500550600650700

050

100150200250300350400450500550600650700

2007 2008 2009 2010 2011 2012 2013 2014

Basis

Poi

nts

Corporate Bond SpreadsAs of week ended December 26, 2014

Baa Corporate Bond Yield minus 10-Year T-Bond Yield

-100

-50

0

50

100

150

200

250

300

350

400

-100

-50

0

50

100

150

200

250

300

350

400

2007 2008 2009 2010 2011 2012 2013 2014

Basis

Poi

nts

U.S. Treasury Yield CurveAs of week ended December 26, 2014

10-Year T-Bond minus 3-Month T-Bill(Constant Maturity Yields)

Aaa Corporate Bond Yield

minus 10-Year T-Bond Yield


Page 9 of 11

14 BLUE CHIP FINANCIAL FORECASTS DECEMBER 1, 2014

Long-Range Estimates:The table below contains results of our semi-annual long-range CONSENSUS survey. There are also Top 10 and bottom 10 averages for each varia-ble. Shown are estimates for the years 2016 through 2020 and averages for the five-year periods 2016-2020 and 2020-2025. Apply these projections cautiously. Few economic, demographic and political forces can be evaluated accurately over such long time spans.

-----------Average For The Year------------ Five-Year AveragesInterest Rates 2016 2017 2018 2019 2020 2016-2020 2021-20251. Federal Funds Rate CONSENSUS 1.8 2.9 3.6 3.7 3.7 3.1 3.6

Top 10 Average 2.4 3.7 4.2 4.2 4.2 3.7 4.1 Bottom 10 Average 1.2 2.3 2.9 3.0 3.0 2.5 2.9

2. Prime Rate CONSENSUS 4.7 5.8 6.5 6.6 6.6 6.0 6.5 Top 10 Average 5.4 6.6 7.1 7.2 7.2 6.7 7.1 Bottom 10 Average 4.2 5.2 5.8 5.9 5.8 5.4 5.6

3. LIBOR, 3-Mo. CONSENSUS 2.1 3.2 3.7 3.9 3.9 3.3 3.8 Top 10 Average 2.7 3.9 4.3 4.4 4.4 3.9 4.3 Bottom 10 Average 1.5 2.5 3.1 3.2 3.3 2.7 3.3

4. Commercial Paper, 1-Mo. CONSENSUS 1.9 3.0 3.5 3.7 3.7 3.1 3.7 Top 10 Average 2.4 3.5 4.0 4.2 4.2 3.6 4.2 Bottom 10 Average 1.5 2.5 3.0 3.1 3.2 2.7 3.2

5. Treasury Bill Yield, 3-Mo. CONSENSUS 1.8 2.9 3.4 3.6 3.6 3.0 3.5 Top 10 Average 2.4 3.6 4.0 4.2 4.1 3.7 4.1 Bottom 10 Average 1.3 2.2 2.9 2.9 2.9 2.4 2.7

6. Treasury Bill Yield, 6-Mo. CONSENSUS 2.0 3.0 3.6 3.7 3.7 3.2 3.6 Top 10 Average 2.5 3.8 4.2 4.4 4.3 3.8 4.2 Bottom 10 Average 1.5 2.4 3.0 3.1 3.1 2.6 2.8

7. Treasury Bill Yield, 1-Yr. CONSENSUS 2.1 3.2 3.7 3.8 3.8 3.3 3.7 Top 10 Average 2.8 3.9 4.4 4.5 4.4 4.0 4.3 Bottom 10 Average 1.6 2.5 3.1 3.1 3.2 2.7 2.9

8. Treasury Note Yield, 2-Yr. CONSENSUS 2.5 3.4 3.9 4.0 4.0 3.6 4.0 Top 10 Average 3.3 4.1 4.5 4.7 4.6 4.2 4.5 Bottom 10 Average 1.9 2.8 3.3 3.3 3.3 2.9 3.2



12. Treasury Bond Yield, 30-Yr. CONSENSUS 4.3 4.8 5.0 5.1 5.2 4.9 5.1 Top 10 Average 5.0 5.6 5.9 6.2 6.2 5.8 6.0 Bottom 10 Average 3.7 4.0 4.2 4.2 4.3 4.1 4.3

13. Corporate Aaa Bond Yield CONSENSUS 5.1 5.6 6.0 6.1 6.1 5.8 6.1 Top 10 Average 5.8 6.4 6.8 7.0 7.0 6.6 6.8 Bottom 10 Average 4.5 4.8 5.1 5.1 5.2 5.0 5.4

13. Corporate Baa Bond Yield CONSENSUS 6.0 6.5 6.8 6.9 7.0 6.6 7.0 Top 10 Average 6.7 7.3 7.7 7.9 7.9 7.5 7.7 Bottom 10 Average 5.4 5.6 5.9 5.9 6.0 5.8 6.2

14. State & Local Bonds Yield CONSENSUS 4.9 5.2 5.4 5.4 5.4 5.2 5.3 Top 10 Average 5.5 5.7 6.0 6.1 6.1 5.9 6.0 Bottom 10 Average 4.3 4.6 4.7 4.7 4.7 4.6 4.7

15. Home Mortgage Rate CONSENSUS 5.2 5.8 6.2 6.3 6.3 6.0 6.2 Top 10 Average 5.9 6.5 7.1 7.2 7.2 6.8 7.0 Bottom 10 Average 4.6 5.1 5.5 5.5 5.5 5.2 5.3

A. FRB - Major Currency Index CONSENSUS 83.6 83.3 82.7 82.4 82.1 82.8 82.0 Top 10 Average 86.7 86.7 86.6 86.5 86.6 86.6 86.3 Bottom 10 Average 80.3 79.8 78.5 77.9 77.3 78.7 77.4

----------Year-Over-Year, % Change---------- Five-Year Averages2016 2017 2018 2019 2020 2016-2020 2021-2025

B. Real GDP CONSENSUS 2.8 2.8 2.6 2.4 2.4 2.6 2.3 Top 10 Average 3.2 3.1 2.9 2.8 2.7 2.9 2.6 Bottom 10 Average 2.6 2.4 2.3 1.8 2.0 2.2 2.0

C. GDP Chained Price Index CONSENSUS 2.0 2.2 2.2 2.1 2.1 2.1 2.1 Top 10 Average 2.3 2.7 2.6 2.5 2.4 2.5 2.5 Bottom 10 Average 1.7 1.8 1.8 1.8 1.8 1.8 1.8

D. Consumer Price Index CONSENSUS 2.3 2.5 2.4 2.3 2.3 2.4 2.3 Top 10 Average 2.7 3.1 3.0 2.8 2.7 2.8 2.7 Bottom 10 Average 2.0 2.0 2.0 1.9 1.9 1.9 1.9


Page 10 of 11

Line No.

1.

Arithmetic Mean Holding Period Returns on the Standard & Poor's Utility Index 1928-2014 (2): 10.69 %

2.Arithmetic Mean Yield on Moody's A Rated Public Utility Yields 1928-2014 (6.48)

3. Historical Equity Risk Premium 4.21 %

4.

Forecasted Equity Risk Premium Based on

PRPMTM (3) 5.51

5.Average of Historical and PRPMTM Equity Risk Premium 4.86 %

Notes: (1)

(2)

(3) The Predictive Risk Premium Model (PRPMTM) is applied to the risk premium of the monthly total returns of the S&P Utility Index and the monthly yields on Moody's A rated public utility bonds from 1928 - 2014.

Holding period returns are calculated based upon income received (dividends and interest) plus the relative change in the market value of a security over a one-year holding period.

Based on S&P Public Utility Index monthly total returns and Moody's Public Utility Bond average monthly yields from 1928-2014.

United Water Pennsylvania Inc.Derivation of Mean Equity Risk Premium Based on a Study

Using Holding Period Returns of Public Utilities

Over A Rated Moody's Public Utility

Bonds (1)


Page 11 of 11

United Water Pennsylvania Inc.Indicated Common Equity Cost Rate Through Use

of the Traditional Capital Asset Pricing Model (CAPM) and Empirical Capital Asset Pricing Model (ECAPM)

1 2 3 4 5 6


Value Line

Adjusted Beta

American States Water Co. 0.70 7.83 % 3.94 % 9.42 % 10.01 %American Water Works Co., Inc. 0.70 7.83 3.94 9.42 10.01Aqua America, Inc. 0.70 7.83 3.94 9.42 10.01Artesian Resources Corp. 0.55 7.83 3.94 8.25 9.13California Water Service Group 0.70 7.83 3.94 9.42 10.01Connecticut Water Service, Inc. 0.65 7.83 3.94 9.03 9.71Middlesex Water Company 0.70 7.83 3.94 9.42 10.01SJW Corporation 0.85 7.83 3.94 10.60 10.89York Water Company 0.65 7.83 3.94 9.03 9.71

Average 0.69 9.33 % 9.94 % 9.64 %

Median 0.70 9.42 % 10.01 % 9.72 %

See page 2 for notes.

Market Risk Premium (1)

Risk-Free Rate (2)

Traditional CAPM Cost

Rate (3)

ECAPM Cost Rate

(4)

Indicated Common

Equity Cost Rate (5)

UPWA Exhibit No. PMA-1 Schedule 7

United Water Pennsylvania Inc.

Development of the Market-Required Rate of Return on Common Equity Using the Capital Asset Pricing Model for

the Proxy Group of Nine Water Companies Adjusted to Reflect a Forecasted Risk-Free Rate and Market Return

Notes: (1) For reasons explained in Ms. Ahern’s accompanying direct testimony, from the 13 weeks ending January 2, 2015, Value

Line Summary & Index, a forecasted 3-5 year total annual market return of 10.24% can be derived by averaging the 13 weeks ending January 2, 2015 forecasted total 3-5 year total appreciation, converting it into an annual market appreciation and adding the Value Line average forecasted annual dividend yield.

The 3-5 year average total market appreciation of 37% produces a four-year average annual return of 8.19% ((1.370.25) - 1). When the average annual forecasted dividend yield of 2.05% is added, a total average market return of 10.24% (2.05% + 8.19%) is derived.

The 13 weeks ending January 2, 2015 forecasted total market return of 10.24% minus the risk-free rate of 3.94% (developed in Note 2) is 6.30% (10.24% - 3.94%). The Predictive Risk Premium Model (PRPMTM) market equity risk premium of 10.41% is derived by applying the PRPMTM to the monthly equity risk premium of large company common stocks over the income return on long-term U.S. Government Securities from January 1926 through November 2014. The Morningstar, Inc. (Ibbotson Associates) calculated arithmetic mean monthly market equity risk premium of 6.79% for the period 1926-2013 results from a total market return of 12.05% less the arithmetic mean income return on long-term U.S. Government Securities of 5.26% (12.05% - 5.26% = 6.79%). The average of these three expectational risk premiums result in a 7.83% average market equity risk premium, which is then multiplied by the beta in column 1 of page 1 of this Schedule. (7.83% = (6.30% + 10.41% + 6.79%)/3).

(2) For reasons explained in Ms. Ahern’s direct testimony, the risk-free rate that Ms. Ahern relies upon for her CAPM analysis

is the average forecast of 30-year Treasury Note yields per the consensus of nearly 50 economists reported in the Blue Chip Financial Forecasts dated January 1, 2015 and December 1, 2014 (see pages 9 & 10 of Schedule PMA-6).The estimates are detailed below:

30-Year Treasury Note Yield

First Quarter 2015 3.10% Second Quarter 2015 3.30% Third Quarter 2015 3.50% Fourth Quarter 2015 3.70% First Quarter 2016 3.90% Second Quarter 2016 4.00% 2016 – 2020 4.90% 2021 – 2025 5.10%

Average 3.94%

(3) The traditional Capital Asset Pricing Model (CAPM) is applied using the following formula:

RS = RF + β (RM - RF)

Where RS = Return rate of common stock RF = Risk Free Rate β = Value Line Adjusted Beta RM = Return on the market as a whole

(4) The empirical CAPM is applied using the following formula:

RS = RF + .25 (RM - RF ) + .75 β (RM - RF )

Where RS = Return rate of common stock RF = Risk-Free Rate β = Value Line Adjusted Beta RM = Return on the market as a whole

Source of Information: Value Line Summary & Index

Blue Chip Financial Forecasts, December 1, 2014 and January 1, 2015 Value Line Investment Survey, (Standard Edition)

Ibbotson® SBBI® 2014 Classic Yearbook – Market Results for Stocks, Bonds, Bills and Inflation, Morningstar, Inc., 2014, Chicago, IL

UPWA Exhibit No. PMA-1 Schedule 7

Principal Methods

Twenty-Three Non-Price-Regulated

Discounted Cash Flow Model (DCF) (1) 11.66 %

Risk Premium Model (RPM) (2) 10.88

Capital Asset Pricing Model (CAPM) (3) 10.06

Average 10.87

Median 10.88 %

Notes:(1) From page 2 of this Schedule.(2) From page 3 of this Schedule.(3) From page 5 of this Schedule.

United Water Pennsylvania Inc.Summary of Cost of Equity Models Applied to theProxy Group of Non-Price-Regulated Companies

Comparable in Total Risk to theProxy Group of Nine Water Companies



Value Line Adjusted

BetaUnadjusted

Beta

Residual Standard Error

of the Regression

Standard Deviation of

Beta

American States Water Co. 0.65 0.44 3.1757 0.0719American Water Works Co., Inc. 0.65 0.44 2.5968 0.0588Aqua America, Inc. 0.60 0.35 2.3272 0.0527Artesian Resources Corp. 0.55 0.31 2.6561 0.0602California Water Service Group 0.60 0.36 2.2764 0.0516Connecticut Water Service, Inc. 0.75 0.55 2.8197 0.0639Middlesex Water Company 0.75 0.56 2.5174 0.0570SJW Corporation 0.85 0.73 3.2010 0.0725York Water Company 0.70 0.47 2.9414 0.0666

Average 0.68 0.47 2.7235 0.0617

Beta Range (+/- 2 std. Devs. of Beta) 0.35 0.59 2 std. Devs. of Beta 0.12

Residual Std. Err. Range (+/- 2 std. Devs. of the Residual Std. Err.) 2.4841 2.9629

Std. dev. of the Res. Std. Err. 0.1197

2 std. devs. of the Res. Std. Err. 0.2394

United Water Pennsylvania Inc.Basis of Selection of Comparable Risk

Domestic Non-Price Regulated Companies


Proxy Group of Twenty-Three Non-Price-Regulated Companies

VL Adjusted Beta

Unadjusted Beta

Residual Standard

Error of the Regression

Standard Deviation of

Beta

Amgen 0.75 0.56 2.8681 0.0650Baxter Intl Inc. 0.75 0.59 2.8485 0.0645Bristol-Myers Squibb 0.70 0.51 2.7060 0.0613Brown & Brown 0.75 0.57 2.5708 0.0582Quest Diagnostics 0.75 0.58 2.7019 0.0612DaVita HealthCare 0.70 0.49 2.7874 0.0631Haemonetics Corp. 0.65 0.46 2.5941 0.0588Kroger Co. 0.65 0.45 2.7324 0.0619Lancaster Colony 0.75 0.55 2.8757 0.0651Mercury General 0.75 0.59 2.8344 0.0642Markel Corp. 0.75 0.55 2.6954 0.0610Annaly Capital Mgmt. 0.65 0.45 2.6087 0.0591Northwest Bancshares 0.75 0.59 2.6054 0.0590Ross Stores 0.75 0.58 2.7900 0.0632Sherwin-Williams 0.70 0.47 2.7446 0.0622Smucker (J.M.) 0.70 0.50 2.5587 0.0580Silgan Holdings 0.70 0.47 2.7938 0.0633Stericycle Inc. 0.65 0.43 2.5317 0.0573Molson Coors Brewing 0.75 0.55 2.8609 0.0648Techne Corp. 0.75 0.56 2.4896 0.0564Hanover Insurance 0.75 0.59 2.5287 0.0573Weis Markets 0.65 0.47 2.6581 0.0602Alleghany Corp. 0.75 0.57 2.7854 0.0631

Average 0.72 0.53 2.7031 0.0612

Proxy Group of Nine Water Companies 0.68 0.47 2.7235 0.0617

United Water Pennsylvania Inc.Proxy Group of Non-Price Regulated Companies

Comparable in Total Risk to theProxy Group of Nine Water Companies


Basis of Selection of the Group of Non-Price Regulated Companies Comparable in Total Risk to the Proxy Group of Nine Water Companies

The criteria for selection of the proxy group of twenty-three non-price regulated companies was that the non-price regulated companies be domestic and reported in Value Line Investment Survey (Standard Edition). The proxy group of twenty-three non-price regulated companies were then selected based upon the unadjusted beta range of 0.35 – 0.59 and standard error of the regression range of 2.4841 – 2.9629 of the water proxy group. These ranges are based upon plus or minus two standard deviations of the unadjusted beta and standard error of the regression. Plus or minus two standard deviations captures 95.50% of the distribution of unadjusted betas and standard errors of the regression. The standard deviation of the water industry’s standard error of the regression is 0.1050. The standard deviation of the standard error of the regression is calculated as follows:

Standard Deviation of the Std. Err. of the Regr. = Standard Error of the Regression N2

where: N = number of observations. Since Value Line betas are derived from weekly price

change observations over a period of five years, N = 259

Thus, 0.1197 = 2.7235 = 2.7235

518 22.7596 Source of Information: Value Line, Inc., December 15, 2014 Value Line Investment Survey (Standard Edition)


United Water Pennsylvania Inc.DCF Results for the Proxy Group of Non-Price-Regulated Companies Comparable in Total Risk to



Amgen 2.01 % 9.00 % 11.00 % 9.20 % 11.14 % 10.09 % 2.11 % 12.20 %Baxter Intl Inc. 2.90 7.50 6.10 8.20 6.18 7.00 3.00 10.00 Bristol-Myers Squibb 2.61 7.50 12.00 14.80 12.01 11.58 2.76 14.34 Brown & Brown 1.37 14.00 10.00 10.20 10.62 11.21 1.45 12.66 Quest Diagnostics 2.09 7.00 8.00 10.40 10.04 8.86 2.18 11.04 DaVita Inc. - 12.00 4.20 11.40 8.11 8.93 - NAHaemonetics Corp. - 11.00 12.00 9.30 12.00 11.08 - NAKroger Co. 1.30 10.00 11.00 12.00 11.98 11.25 1.38 12.63 Lancaster Colony 2.02 6.00 NA NA 8.00 7.00 2.09 9.09 Mercury General 4.61 7.00 2.10 2.10 2.10 3.33 4.68 8.01 Markel Corp. - 12.50 15.00 12.50 12.50 13.13 - NAAnnaly Capital Mgmt. 10.58 0.50 (7.00) 5.00 (3.07) 2.75 10.73 13.48 Northwest Bancshares, Inc. 4.14 5.50 NA NA 5.00 5.25 4.25 9.50 Ross Stores 0.94 8.50 13.00 11.60 11.75 11.21 0.99 12.20 Sherwin-Williams 0.93 17.00 18.00 14.20 15.43 16.16 1.00 17.16 Smucker (J.M.) 2.52 8.00 3.90 5.90 5.20 5.75 2.59 8.34 Silgan Holdings 1.19 9.00 10.00 10.40 10.09 9.87 1.25 11.12 Stericycle Inc. - 12.00 14.00 15.20 15.00 14.05 - NAMolson Coors Brewing 1.99 8.50 4.80 5.90 4.40 5.90 2.05 7.95 Techne Corp. 1.40 8.50 NA 12.50 12.50 11.17 1.48 12.65 Hanover Insurance 2.41 22.50 (1.00) NA (1.10) 22.50 2.68 25.18 Weis Markets 2.73 1.00 NA NA NA 1.00 2.74 3.74 Alleghany Corp. - 3.00 NA NA 8.50 5.75 - NA

Average 11.74 %

Median 11.66 %

NA= Not AvailableNMF= Not Meaningful Figure

(1)

Source of Information: Value Line Investment Survey:www.reuters.com Downloaded on 01/12/2015www.zacks.com Downloaded on 01/12/2015www.yahoo.com Downloaded on 01/12/2015

Adjusted Dividend Yield

Indicated Common Equity

Cost Rate

Ms. Ahern's application of the DCF model to the domestic, non-price regluated comparable risk companies is identical to the application of the DCF to her proxy group of water companies. She uses the 60 day average price and the spot indicated dividend as of December 31, 2014 for her dividend yield and then adjusts that yield for 1/2 the average projected growth rate in EPS, which is calculated by averaging the 5 year projected growth in EPS provided by Value Line, www.reuters.com, www.zacks.com, and www.yahoo.com (excluding any negative growth rates) and then adding that growth rate to the adjusted dividend yield.

Average Dividend Yield

Value Line Projected Five

Year Growth in EPS

Reuters Mean Consensus

Projected Five Year Growth Rate in EPS

Zack's Five Year Projected Growth Rate in

EPS

Yahoo! Finance

Projected Five Year Growth

in EPS

Average Projected Five Year Growth Rate in EPS


Line No.

1. Prospective Yield on Baa Rated Corporate Bonds (1) 5.74 %

2. Equity Risk Premium (2) 5.14

3. Risk Premium Derived Common Equity Cost Rate 10.88 %

Notes: (1)

First Quarter 2015 4.90 %Second Quarter 2015 5.10

Third Quarter 2015 5.30Fourth Quarter 2015 5.50

First Quarter 2016 5.70Second Quarter 2016 5.80

2016-2020 6.602021-2025 7.00

Average 5.74 %

(2) From page 7 of this Schedule.

Average forecast of Baa corporate bonds based upon the consensus of nearly 50 economists reported in Blue Chip Financial Forecasts dated January 1, 2015 and December 1, 2014 (see pages 9-10 of Schedule 6). The estimates are detailed below.

United Water Pennsylvania Inc.Indicated Common Equity Cost Rate

Through Use of a Risk Premium ModelUsing an Adjusted Total Market Approach

Proxy Group of Twenty-Three Non-

Price-Regulated Companies


United Water Pennsylvania Inc.Comparison of Bond Ratings for the

Proxy Group of Non-Price-Regulated Companies Comparable in Total Risk to theProxy Group of Nine Water Companies

Moody's Standard & Poor'sBond Rating Bond Rating

January 2015 January 2015


Bond Rating

Numerical Weighting

(1)Bond

Rating

Numerical Weighting

(1)

Amgen Baa1 8.0 A 6Baxter Intl Inc. A3 7.0 A- 7Bristol-Myers Squibb A2 6.0 A+ 5Brown & Brown NR - - NR - -Quest Diagnostics Baa2 9.0 BBB+ 8DaVita HealthCare B1 14.0 B+ 14Haemonetics Corp. NR - - NR - -Kroger Co. Baa2 9.0 BBB 9Lancaster Colony NR - - NR - -Mercury General NR - - NR - -Markel Corp. Baa2 9.0 NR - -Annaly Capital Mgmt. NR - - NR - -Northwest Bancshares NR - - NR - -Ross Stores A3 7.0 NR - -Sherwin-Williams A3 7.0 A- 7Smucker (J.M.) A3 7.0 NR - -Silgan Holdings Ba2 12.0 BB- 13Stericycle Inc. NR - - NR - -Molson Coors Brewing Baa2 9.0 BBB+ 8Techne Corp. NR - - NR - -Hanover Insurance Baa3 10.0 BBB- 10.0Weis Markets NR - - NR - -Alleghany Corp. Baa2 9.0 NR - -

Average Baa2 8.8 BBB 8.7

Notes:(1) From page 3 of Schedule 6.

Source of Information: Standard & Poor's Bond Guide June 2011 www.moodys.com; downloaded 1/12/2015


United Water Pennsylvania Inc.Derivation of Equity Risk Premium Based on the Total Market Approach

Using the Beta forthe Proxy Group of Non-Price-Regulated Companies


Line No.

Based on SBBI Valuation Yearbook Data:

1. Ibbotson Equity Risk Premium (1) 5.85 %

2. Ibbotson Equity Risk Premium based on PRPMTM (2) 9.31

Based on Value Line Summary and Index:

3.Equity Risk Premium Based on Value Line Summary and Index (3) 5.39

4. Conclusion of Equity Risk Premium (4) 6.85 %

5. Adjusted Value Line Beta (5) 0.75

6. Forecasted Equity Risk Premium 5.14 %

Notes: (1)

(2)

(3)(4)(5)

Sources of Information:

Blue Chip Financial Forecasts, January 1, 2015 and December 1, 2014

Proxy Group of Twenty-Three Non-

Price-Regulated Companies

Based on the arithmetic mean historical monthly returns on large company common stocks from Ibbotson® SBBI® 2014 Classic Yearbook - Market Results for Stocks, Bonds, Bills, and Inflation minus the arithmetic mean monthly yield of Moody's Aaa and Aa corporate bonds from 1926 - 2013. (12.05% - 6.20% = 5.85%).

The Predictive Risk Premium Model (PRPMTM) is discussed in Ms. Ahern's accompanying direct testimony. The Ibbotson equity risk premium based on the

PRPMTM is derived by applying the PRPMTM to the monthly risk premiums between Ibbotson large company common stock monthly returns minus the average Aaa and Aa corporate monthly bond yields, from January 1928 through November 2014

Average of Lines 1, 2, & 3.Median beta derived from page 5 of this Schedule.

From page 8 of Schedule PMA-6.

Ibbotson® SBBI® 2014 Classic Yearbook - Market Results for Stocks, Bonds, Bills, and Inflation, Morningstar, Inc., 2014 Chicago, IL.

Value Line Summary and Index


United Water Pennsylvania Inc.Traditional CAPM and ECAPM Results for the Proxy Group of Non-Price-Regulated Companies Comparable in Total Risk to the



Value Line Adjusted

Beta

Amgen 0.80 7.83 % 3.94 % 10.20 % 10.60 %Baxter Intl Inc. 0.90 7.83 3.94 10.99 11.18 Bristol-Myers Squibb 0.75 7.83 3.94 9.81 10.30 Brown & Brown 0.85 7.83 3.94 10.60 10.89 Quest Diagnostics 0.85 7.83 3.94 10.60 10.89 DaVita HealthCare 0.85 7.83 3.94 10.60 10.89 Haemonetics Corp. 0.80 7.83 3.94 10.20 10.60 Kroger Co. 0.75 7.83 3.94 9.81 10.30 Lancaster Colony 0.75 7.83 3.94 9.81 10.30 Mercury General 0.65 7.83 3.94 9.03 9.71 Markel Corp. 0.65 7.83 3.94 9.03 9.71 Annaly Capital Mgmt. 0.50 7.83 3.94 7.86 8.83 Northwest Bancshares 0.70 7.83 3.94 9.42 10.01 Ross Stores 0.75 7.83 3.94 9.81 10.30 Sherwin-Williams 0.75 7.83 3.94 9.81 10.30 Smucker (J.M.) 0.70 7.83 3.94 9.42 10.01 Silgan Holdings 0.80 7.83 3.94 10.20 10.60 Stericycle Inc. 0.80 7.83 3.94 10.20 10.60 Molson Coors Brewing 0.80 7.83 3.94 10.20 10.60 Techne Corp. 0.80 7.83 3.94 10.20 10.60 Hanover Insurance 0.85 7.83 3.94 10.60 10.89 Weis Markets 0.70 7.83 3.94 9.42 10.01 Alleghany Corp. 0.70 7.83 3.94 9.42 10.01

Average 0.76 9.88 % 10.35 % 10.12 %

Median 0.75 9.81 % 10.30 % 10.06 %

Notes:(1) From Schedule 7, page 2, note 1.(2) From Schedule 7, page 2, note 2.(3) Derived from the model shown on Schedule 7, page 2, note 3.(4) Derived from the model shown on Schedule 7, page 2, note 4.(5) Average of CAPM and ECAPM cost rates.

Market Risk Premium (1)

Risk-Free Rate (2)

Traditional CAPM Cost

Rate (3)ECAPM Cost

Rate (4)

Indicated Common

Equity Cost Rate (5)


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UWPA EXHIBIT NO. 8

BEFORE THE




OF

PAUL R. HERBERT

CONCERNING

COST OF SERVICE ALLOCATION

AND

CUSTOMER RATE DESIGN


DOCKET NO. R-2015-2462723

JANUARY 28, 2015

UWPA Exhibit No. PRH-1

UNITED WATER PENNSYLVANIA INC. HARRISBURG, PENNSYLVANIA

COST OF SERVICE

ALLOCATION STUDY

FOR THE TEST YEAR ENDED

OCTOBER 31, 2016

January 23, 2015 United Water Pennsylvania Inc. 4211 East Park Circle Harrisburg, PA 17111

ii Attention Mr. John D. Hollenbach Vice President and General Manager Gentlemen: Pursuant to your request, we have conducted a cost of service allocation study based on the revenue requirements estimated for the test year ended October 31, 2016. The attached report presents the results of the allocation study, as well as supporting schedules which set forth the detailed cost allocation calculations and the proposed schedule of rates. Schedule A presents a comparison of the cost of service by customer classification with the pro forma revenues produced by each classification under present and proposed rates. Respectfully submitted, GANNETT FLEMING VALUATION AND RATE CONSULTANTS, LLC PAUL R. HERBERT President CONSTANCE E. HEPPENSTALL Project Manager, Rate Studies PRH:CEH:krm Attachment 059321.200

Gannett Fleming, Inc. Valuation and Rate Division

P.O. Box 67100 • Harrisburg, PA 17106-7100 | 207 Senate Avenue • Camp Hill, PA 17011-2316 t: 717.763.7211 • f: 717.763.4590

www.gannettfleming.com

CONTENTS

Page

PART I. INTRODUCTION Plan of Report ............................................................................................... I-2 Basis of Study .............................................................................................. I-2 Allocation Procedures ................................................................................... I-3 Base Costs ......................................................................................... I-3 Extra Capacity Costs .......................................................................... I-3 Customer Costs .................................................................................. I-3 Fire Protection Costs .......................................................................... I-4 Results of Study ............................................................................................ I-4

PART II. COST OF SERVICE BY CUSTOMER CLASSIFICATION Schedule A. Comparison of Cost of Service with Revenues Under Present and Proposed Rates for the Test Year Ended

October 31, 2016 .......................................................................................... II-2 Schedule B. Development of Rate of Return by Customer

Classification Under Present Rates ............................................................... II-3 Schedule C. Development of Rate of Return by Customer

Classification Under Proposed Rates ............................................................ II-4 Schedule D. Cost of Service for the Twelve Months Ended October 31, 2016, Allocated to Customer Classifications ................................................ II-5 Schedule E. Factors for Allocating Cost of Service to Customer Classifications ............................................................................................ II-11 Schedule F. Summary of Average Daily Send Out and Maximum Daily Usage for the Years 2000-2013 ......................................................... II-32 Schedule G. Basis for Allocating Demand Related Costs of Fire Service to Private and Public Fire Protection Customer Classifications ..... II-33 Schedule H. Calculation of Customer Cost Per Month for 5/8-inch Meter ........... II-34

III. COMPARISON OF PRESENT AND PROPOSED RATES

Schedule I. Comparison of Present and Proposed Rates ................................... III-3

APPENDIX

Responses to Rate Structure and Cost of Service Filing Requirements .............. A-2

iii

I-1

PART I. INTRODUCTION

I-2

UNITED WATER PENNSYLVANIA INC.

COST OF SERVICE ALLOCATION STUDY FOR THE TEST YEAR ENDED OCTOBER 31, 2016

PART I. INTRODUCTION

PLAN OF REPORT

The report sets forth the results of the cost of service allocation study based on

revenue requirements as of October 31, 2016, for United Water Pennsylvania. Part I,

Introduction, contains statements with respect to the basis of the study, the procedures

employed, and a summary of the results of the study. Part II, Cost of Service by

Customer Classification, presents detailed schedules of the allocation of costs to

specific customer classifications, as well as the bases for the allocations. Schedule A

in Part II summarizes the cost allocation and the revenues produced under present and

proposed rates. Part III sets forth present and proposed rates with bill comparisons.

BASIS OF STUDY

The purpose of the cost allocation study was to determine the relative cost of

service responsibilities of the several customer classifications within each operating

district, based on considerations of quantity of water consumed, variability of rate of

consumption, and costs associated with customer metering, billing and accounting.

The allocation study incorporated generally-accepted principles and procedures for

allocating the several categories of cost to customer classifications in proportion to each

classification's use of facilities, commodities and services required in providing water

service.

I-3

ALLOCATION PROCEDURES

The allocation study was based on the Base-Extra Capacity Method for allocating

costs to customer classifications. The method is described in the 2012 and prior

editions of the Water Rates Manual published by the American Water Works Associa-

tion. The four basic categories of cost responsibility are base, extra capacity, custom-

er, and fire protection costs. The following discussion presents a brief description of

these costs and the manner in which they were allocated.

Base Costs are costs that tend to vary with the quantity of water used, plus costs

associated with supplying, treating, pumping, and distributing water to customers under

average load conditions, without the elements necessary to meet peak demands.

Base costs were allocated to customer classifications on the basis of average daily

usage.

Extra Capacity Costs are costs associated with meeting usage requirements in

excess of the average. They include operating and capital costs for additional plant

and system capacity beyond that required for average use. The extra capacity costs in

this study are subdivided into costs necessary to meet maximum day extra demand and

costs to meet maximum hour extra demand. The extra capacity costs were allocated

to customer classifications on the bases of each classification's maximum day and hour

usage in excess of average usage.

Customer Costs are costs associated with serving customers regardless of their

usage or demand characteristics. Customer costs include the operating and capital

costs related to meters and services, meter reading costs, and billing and collecting

costs. The customer costs were allocated on the bases of the capital cost of meters

and services, and the number of customers.

I-4

Fire Protection Costs are costs associated with providing the facilities to meet the

potential peak demand of fire protection service. Fire Protection costs are subdivided

into costs to meet Public Fire Protection and Private Fire Protection demands. The

extra capacity costs assigned to fire protection service were allocated to Public and

Private Fire Protection on the basis of the total relative demands of the hydrants and fire

service lines, sized to provide fire protection.

RESULTS OF STUDY

The results of the cost of service allocation study are set forth in Part II. The

data summarized in Schedule A, Comparison of Pro Forma Cost of Service with

Revenues Under Present and Proposed Rates for the Test Year Ended October 31,

2016, constitute the principal results of the cost allocation study and subsequent rate

designs.

The cost of service by customer classification shown in column 2 of Schedule A

is developed in Schedule B, Cost of Service for the Twelve Months Ended October 31,

2016, Allocated to Customer Classifications. The allocation of the total cost of service

to the several customer classifications was performed by applying the allocation factors

referenced in column 2 of Schedule B to the cost of service set forth in column 3. The

bases for the allocation factors are presented in Schedule C.

Schedule D sets forth the experienced average day and maximum day system

sendout and the maximum day ratios from 2000 through 2013. Schedule E presents the

basis for allocating demand related costs of fire service to private and public fire

protection classifications.

II-1

PART II. COST OF SERVICE BY CUSTOMER CLASSIFICATION

Cus

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II-10



FACTORS FOR ALLOCATING COST OF SERVICE TO CUSTOMER CLASSIFICATIONS

FACTOR 1. ALLOCATION OF COSTS WHICH VARY WITH THE AMOUNT OF WATER CONSUMED.

Average DailyCustomer Consumption, Allocation

Classification Thousand Gallons Factor(1) (2) (3)

Residential 6,119 0.5290Commercial 3,857 0.3335Industrial 238 0.0206Large Industrial 566 0.0489Public Authority 695 0.0601Private Fire Protection 33 0.0029Public Fire Protection 58 0.0050

Total 11,566 1.0000

FACTOR 2. ALLOCATION OF COSTS ASSOCIATED WITH FACILITIES SERVING BASE AND MAXIMUM DAY EXTRA CAPACITY FUNCTIONS.

Average Daily Maximum DayConsumption Extra Capacity

Customer Allocation Weighted Allocation Weighted AllocationClassification Factor 1 Factor Factor Factor Factor

(1) (2) (3)=(2)x (4) (5)=(4)x (6)=(3)+(5)0.7692 0.2308

Residential 0.5290 0.4071 0.5270 0.1217 0.5288Commercial 0.3335 0.2565 0.3322 0.0767 0.3332Industrial 0.0206 0.0158 0.0240 0.0055 0.0213Large Industrial 0.0489 0.0376 0.0569 0.0131 0.0507Public Authority 0.0601 0.0462 0.0599 0.0138 0.0600Private Fire Protection 0.0029 0.0022 0.0022Public Fire Protection 0.0050 0.0038 0.0038

Total 1.0000 0.7692 1.0000 0.2308 1.0000

Factors are based on the pro forma test year average daily consumption for each customerclassification.

Factors are based on the weighting of the factors for average daily consumption (Factor 1) and thefactors derived from maximum day extra capacity demand for each customer classification, as follows:

The derivation of the maximum day extra capacity factors in column 4 and the basis for the column 3and 5 weightings are presented on the following page.

II-11

Schedule EPage 1 of 21


FACTORS FOR ALLOCATING COST OF SERVICE TO CUSTOMER CLASSIFICATIONS, cont.

FACTOR 2. ALLOCATION OF COSTS ASSOCIATED WITH FACILITIES SERVING BASE AND

MAXIMUM DAY EXTRA CAPACITY FUNCTIONS, cont.

Maximum Day Extra Capacity

Average Daily Rate of Flow,

Customer Consumption, Thousand Gal. Allocation

Classification Thousand Gal. Factor* Per Day Factor

(1) (2) (3) (4)=(2)x(3) (5)

Residential 6,119 0.6 3,671 0.5270

Commercial 3,857 0.6 2,314 0.3322

Industrial 238 0.7 167 0.0240

Large Industrial 566 0.7 396 0.0569

Public Authority 695 0.6 417 0.0599

Total 11,475 6,965 1.0000

Maximum

Day

Ratio Weight

Average Day 1.00 0.7692

Maximum Day

Extra Capacity 0.30 0.2308

Total 1.30 1.0000

* Ratio of maximum day to average day minus 1.0.

The weighting of the factors is based on the maximum day ratio of 1.30, based on a review of maximumday ratios experienced during the period 2000 through 2013 (see Schedule F).

II-12


UN

ITE

D W

AT

ER

PE

NN

SY

LVA

NIA

INC

.

FA

CT

OR

S F

OR

ALL

OC

AT

ING

CO

ST

OF

SE

RV

ICE

TO

CU

ST

OM

ER

CLA

SS

IFIC

AT

ION

S, c

ont.

FA

CT

OR

3.

ALL

OC

AT

ION

OF

CO

ST

S A

SS

OC

IAT

ED

WIT

H F

AC

ILIT

IES

SE

RV

ING

BA

SE

, MA

XIM

UM

DA

Y E

XT

RA

CA

PA

CIT

Y

AN

D F

IRE

PR

OT

EC

TIO

N F

UN

CT

ION

S.

Ave

rage

Dai

lyM

axim

um D

ay

Con

sum

ptio

nE

xtra

Cap

acity

Fire

Pro

tect

ion

Cus

tom

erA

lloca

tion

Wei

ghte

dA

lloca

tion

Wei

ghte

dA

lloca

tion

Wei

ghte

dA

lloca

tion

Cla

ssifi

catio

nF

acto

rF

acto

rF

acto

rF

acto

rF

acto

rF

acto

rF

acto

r

(1)

(2)

(3)=

(2)

X(4

)(5

)=(4

) X

(6)

(7)=

(6)

X(8

)=(3

)+(5

)+(7

)

0.61

400.

1842

0.20

18

Res

iden

tial

0.52

900.

3248

0.52

700.

0971

0.42

19

Com

mer

cial

0.33

350.

2048

0.33

220.

0612

0.26

60

Indu

stria

l0.

0206

0.01

260.

0240

0.00

440.

0170

Larg

e In

dust

rial

0.04

890.

0300

0.05

690.

0105

0.04

05

Pub

lic A

utho

rity

0.06

010.

0369

0.05

990.

0110

0.04

79

Priv

ate

Fire

Pro

tect

ion

0.00

290.

0018

0.36

580.

0738

0.07

56

Pub

lic F

ire P

rote

ctio

n0.

0050

0.00

310.

6342

0.12

800.

1311

T

otal

1.00

000.

6140

1.00

000.

1842

1.00

000.

2018

1.00

00

Fac

tors

are

base

don

the

wei

ghtin

gof

the

aver

age

daily

cons

umpt

ion,

the

max

imum

day

extr

aca

paci

tyde

man

d,an

dth

efir

epr

otec

tion

dem

and

for

each

cus

tom

er c

lass

ifica

tion.

II-13




FACTOR 3. ALLOCATION OF COSTS ASSOCIATED WITH FACILITIES SERVING BASE, MAXIMUM

DAY EXTRA CAPACITY AND FIRE PROTECTION FUNCTIONS, cont.

Rate of Flow,

Ratio (GPD) Weight

Average Day 1.00 18,260,932 0.6140

Maximum Day

Extra Capacity 0.30 5,478,279 0.1842

Subtotal 1.30 23,739,211 0.7982

Fire Protection 6,000,000 0.2018

Total 29,739,211 1.0000

The weighting of the factors is based on the potential demand of general and fire protection service.The bases for the potential demand of general service are the maximum day ratio of 1.30 and theaverage daily system sendout for 2013 of 18.261 MGD. The system demand for fire protection is10,000 Gallons per minute for 10 hours.

The public and private fire protection allocation factors in column 6 on the previous page are based onthe relative potential demands (see Schedule G).

II-14


UN

ITE

D W

AT

ER

PE

NN

SY

LVA

NIA

INC

.

FA

CT

OR

S F

OR

ALL

OC

AT

ING

CO

ST

OF

SE

RV

ICE

TO

CU

ST

OM

ER

CLA

SS

IFIC

AT

ION

S, c

ont.

FA

CT

OR

4.

ALL

OC

AT

ION

OF

CO

ST

S A

SS

OC

IAT

ED

WIT

H F

AC

ILIT

IES

SE

RV

ING

BA

SE

AN

D M

AX

IMU

M H

OU

R E

XT

RA

CA

PA

CIT

Y F

UN

CT

ION

S.

Max

imum

Hou

r

Ave

rage

Hou

rly C

onsu

mpt

ion

Ext

ra C

apac

ityF

ire P

rote

ctio

n

Cus

tom

erT

hous

and

Allo

catio

nW

eigh

ted

Allo

catio

nW

eigh

ted

Allo

catio

nW

eigh

ted

Allo

catio

n

Cla

ssifi

catio

nG

allo

nsF

acto

rF

acto

rF

acto

rF

acto

rF

acto

rF

acto

rF

acto

r

(1)

(2)

(3)

(4)=

(3)

X(5

)(6

)=(5

) X

(7)

(8)=

(7)

X(9

)=(4

)+(6

)+(8

)

0.38

620.

3091

0.30

47

Res

iden

tial

255.

00.

5562

0.21

490.

3610

0.11

150.

3264

Com

mer

cial

160.

70.

3506

0.13

540.

5353

0.16

550.

3009

Indu

stria

l9.

90.

0216

0.00

830.

0313

0.00

970.

0180

Pub

lic A

utho

rity

29.0

0.06

330.

0244

0.07

240.

0224

0.04

68

Priv

ate

Fire

Pro

tect

ion

1.4

0.00

310.

0012

0.36

580.

1115

0.11

27

Pub

lic F

ire P

rote

ctio

n2.

40.

0052

0.00

200.

6342

0.19

320.

1952

T

otal

458.

41.

0000

0.38

621.

0000

0.30

911.

0000

0.30

471.

0000

Fac

tors

are

base

don

the

wei

ghtin

gof

the

aver

age

daily

cons

umpt

ion,

the

max

imum

day

extr

aca

paci

tyde

man

d,an

dth

efir

epr

otec

tion

dem

and

for

each

cust

omer

cla

ssifi

catio

n.

The

max

imum

hou

r ex

tra

capa

city

fact

ors

in c

olum

n 5

are

dete

rmin

ed o

n th

e fo

llow

ing

page

.

II-15




FACTOR 4. ALLOCATION OF COSTS ASSOCIATED WITH FACILITIES SERVING BASE AND

MAXIMUM HOUR EXTRA CAPACITY FUNCTIONS, cont.

Rate of Flow,

Ratio (GPM) Weight

Average Hour 1.00 12,681 0.3862

Maximum Hour

Extra Capacity 0.80 10,145 0.3091

Subtotal 1.80 22,826 0.6953

Fire Protection 10,000 0.3047

Total 32,826 1.0000

Average

Hourly Maximum Hour Extra Capacity

Customer Consumption 1,000 Gallons Allocation

Classification Thousand Gal. Factor* Per Hour Factor

(1) (2) (3) (4)=(2)x(3) (5)

Residential 255.0 1.7 433.5 0.3610

Commercial 160.7 4.0 642.8 0.5353

Industrial 9.9 3.8 37.6 0.0313

Public Authority 29.0 3.0 87.0 0.0724

Total 454.6 1,200.9 1.0000

* Ratio of Maximum Hour To Average Hour Minus 1.0.

The public and private fire protection allocation factors in column 7 on the previous page are based onthe relative potential demands (see Schedule G).

The weighting of the factors is based on the potential demand of general and fire protection service.The bases for the potential demand of general service are the maximum hour ratio of 1.80 and theaverage daily system sendout for 2013 of 18.261 MGD. The system demand for fire protection is10,000 gallons per minute

The maximum hour extra capacity factors in column 5 of the previous page are determined as follows:

II-16


UN

ITE

D W

AT

ER

PE

NN

SY

LVA

NIA

INC

.

FA

CT

OR

S F

OR

ALL

OC

AT

ING

CO

ST

OF

SE

RV

ICE

TO

CU

ST

OM

ER

CLA

SS

IFIC

AT

ION

S, c

ont.

FA

CT

OR

5.

ALL

OC

AT

ION

OF

CO

ST

S A

SS

OC

IAT

ED

WIT

H S

TO

RA

GE

FA

CIL

ITIE

S.

Max

imum

Hou

r

Ave

rage

Hou

rly C

onsu

mpt

ion

Ext

ra C

apac

ityF

ire P

rote

ctio

n

Cus

tom

erT

hous

and

Allo

catio

nW

eigh

ted

Allo

catio

nW

eigh

ted

Allo

catio

nW

eigh

ted

Allo

catio

n

Cla

ssifi

catio

nG

allo

nsF

acto

rF

acto

rF

acto

rF

acto

rF

acto

rF

acto

rF

acto

r

(1)

(2)

(3)

(4)=

(3)

X(5

)(6

)=(5

) X

(7)

(8)=

(7)

X(9

)=(4

)+(6

)+(8

)

0.39

630.

3171

0.28

66

Res

iden

tial

255.

00.

5290

0.20

970.

3480

0.11

040.

3201

Com

mer

cial

160.

70.

3334

0.13

210.

5160

0.16

360.

2957

Indu

stria

l9.

90.

0205

0.00

810.

0302

0.00

960.

0177

Larg

e In

dust

rial

23.6

0.04

900.

0194

0.03

600.

0114

0.03

08

Pub

lic A

utho

rity

29.0

0.06

020.

0239

0.06

980.

0221

0.04

60

Priv

ate

Fire

Pro

tect

ion

1.4

0.00

290.

0011

0.36

580.

1048

0.10

59

Pub

lic F

ire P

rote

ctio

n2.

40.

0050

0.00

200.

6342

0.18

180.

1838

T

otal

482.

01.

0000

0.39

631.

0000

0.31

711.

0000

0.28

661.

0000

Fac

tors

are

base

don

the

wei

ghtin

gof

the

aver

age

hour

lyco

nsum

ptio

n,th

em

axim

umho

urex

tra

capa

city

dem

and,

and

the

fire

prot

ectio

nde

man

dfo

rea

ch c

usto

mer

cla

ssifi

catio

n.

The

wei

ghtin

g of

the

fact

ors

is b

ased

on

the

ratio

of t

he c

apac

ity re

quire

d fo

r a 1

0 ho

ur d

eman

d of

fire

flow

, as

rela

ted

to to

tal s

tora

ge c

apac

ity.

The

cal

cula

tion

is s

how

n on

the

follo

win

g pa

ge.

II-17




FACTOR 5. ALLOCATION OF COSTS ASSOCIATED WITH STORAGE FACILITIES, cont.

Fire not updated.

Fire Protection Weight = 10,000 GPM X 60 Min. X 10 Hrs = 0.2866

20,935,605 Gallons

General Service Weight = 1.0000 - 0.2866 = 0.7134

Maximum

Hour

Ratio Percent Weight

Average Hour 1.00 55.56 0.3963

Extra Capacity

Maximum Hour 0.80 44.44 0.3171

Total 1.80 100.00 0.7134

Average

Hourly Maximum Hour Extra Capacity

Customer Consumption 1,000 Gallons Allocation

Classification Thousand Gal. Factor* Per Hour Factor

(1) (2) (3) (4)=(2)x(3) (5)

Residential 255.0 1.7 433.5 0.3480

Commercial 160.7 4.0 642.8 0.5160

Industrial 9.9 3.8 37.6 0.0302

Large Industrial 23.6 1.9 44.8 0.0360

Public Authority 29.0 3.0 87.0 0.0698

Total 478.2 1245.7 1.0000

* Ratio of Maximum Hour To Average Hour Minus 1.0.

The weighting of the factors is based on the ratio of the capacity required for a 10 hour demand of fire flow, as related to total storage capacity.

The weighting of the average hourly consumption and maximum hour extra demand for general service is based onthe maximum hour ratio, as follows:

II-18




FACTOR 6. ALLOCATION OF COSTS ASSOCIATED WITH TRANSMISSION AND DISTRIBUTION MAINS.

Maximum Daily Maximum Hourly

Consumption w/ Fire Consumption

Customer Allocation Weighted Allocation Weighted Allocation

Classification Factor 3 Factor Factor 4 Factor Factor

(1) (2) (3)=(2)X (4) (5)=(4)X (6)=(3)+(5)

0.2273 0.7727

Residential 0.4219 0.0958 0.3264 0.2522 0.3480

Commercial 0.2660 0.0605 0.3009 0.2325 0.2930

Industrial 0.0170 0.0039 0.0180 0.0139 0.0178

Large Industrial 0.0405 0.0092 0.0000 0.0000 0.0092

Public Authority 0.0479 0.0109 0.0468 0.0362 0.0471

Private Fire Protection 0.0756 0.0172 0.1127 0.0871 0.1043

Public Fire Protection 0.1311 0.0298 0.1952 0.1508 0.1806

Total 1.0000 0.2273 1.0000 0.7727 1.0000

Total Footageof Mains Weight

Transmission Mains 1,038,309 0.2273

Distribution Mains 3,530,647 0.7727

Total 4,568,956 1.0000

Factors are based on the weighting of the maximum daily consumption with fire, Factor 3, and the maximum hour

The weighting of the factors is based on the total footage of mains, designated as either transmission mains or distribution mains, as follows:

II-19



FACTOR 7. ALLOCATION OF COSTS ASSOCIATED WITH FIRE HYDRANTS.

Costs are assigned directly to Public Fire Protection.

Customer Allocation

Classification Factor

(1) (3)

Public Fire Protection 1.0000

Total 1.0000

FACTOR 8. ALLOCATION OF COSTS ASSOCIATED WITH METERS.

Customer 5/8" Dollar Allocation

Classification Equivalents Factor

(1) (2) (3)

Residential 53,552 0.8241

Commercial 10,134 0.1559

Industrial 289 0.0044

Large Industrial 59 0.0009

Public Authority 953 0.0147

Private Fire 0 0.0000

Total 64,987 1.0000

Factors are based on the relative cost of meters by size and customer classification, as developed onthe following page and summarized below.


II-20


5/8"

Res

iden

tial

Com

mer

cial

Indu

stria

lLa

rge

Indu

stria

lP

ublic

Aut

horit

yT

otal

Met

erD

olla

rN

umbe

r of

Num

ber

ofN

umbe

r of

Num

ber

ofN

umbe

r of

Num

ber

of

Siz

eE

quiv

alen

tM

eter

sW

eigh

ting

Met

ers

Wei

ghtin

gM

eter

sW

eigh

ting

Met

ers

Wei

ghtin

gM

eter

sW

eigh

ting

Met

ers

Wei

ghtin

g

(1)

(2)

(3)

(4)=

(2)X

(3)

(5)

(6)=

(2)X

(5)

(7)

(8)=

(2)X

(7)

(9)

(10)

=(2

)X(9

)(1

1)(1

2)=

(2)X

(11)

(13)

(14)

5/8

and

3/4

1.0

53,0

1553

,015

2,75

42,

754

1111

00

9696

55,8

7655

,876

11.

523

134

71,

095

1,64

311

170

042

631,

379

2,07

0

1-1/

24.

121

8652

22,

140

521

00

2811

557

62,

362

25.

69

5045

72,

559

845

00

6335

353

73,

007

38.

01

830

240

864

00

1612

855

440

412

.90

028

361

452

113

911

642

542

623

.22

4616

371

246

246

123

2353

2

832

.80

02

661

330

00

03

99

1059

.00

00

00

00

01

591

59

Tot

al53

,279

53,5

524,

904

10,1

3450

289

359

256

953

58,4

9264

,987

UN

ITE

D W

AT

ER

PE

NN

SY

LVA

NIA

INC

.

BA

SIS

FO

R A

LLO

CA

TIN

G M

ET

ER

CO

ST

S T

O C

US

TO

ME

R C

LAS

SIF

ICA

TIO

NS

II-21



FACTOR 9. ALLOCATION OF COSTS ASSOCIATED WITH SERVICES.



(1) (2) (3)






Private Fire Protection 2,234 0.0362

Total 61,705 1.0000

Factors are based on the relative cost of services by size and customer classification, asdeveloped on the following page and summarized below.


II-22


UN

ITE

D W

AT

ER

PE

NN

SY

LVA

NIA

, IN

C.

BA

SIS

FO

R A

LLO

CA

TIN

G S

ER

VIC

E C

OS

TS

TO

CU

ST

OM

ER

CLA

SS

IFIC

AT

ION

S

3/4"

Res

iden

tial

Com

mer

cial

Indu

stria

lLa

rge

Indu

stria

lP

ublic

Aut

horit

yP

rivat

e F

ire P

rote

ctio

nT

otal

Ser

vice

Dol

lar

Num

ber

ofN

umbe

r of

Num

ber

ofN

umbe

r of

Num

ber

ofN

umbe

r of

Num

ber

of

Siz

eE

quiv

alen

tS

ervi

ces

Wei

ghtin

gS

ervi

ces

Wei

ghtin

gS

ervi

ces

Wei

ghtin

gS

ervi

ces

Wei

ghtin

gS

ervi

ces

Wei

ghtin

gS

ervi

ces

Wei

ghtin

gS

ervi

ces

Wei

ghtin

g

(1)

(2)

(3)

(4)=

(2)X

(3)

(5)

(6)=

(2)X

(5)

(7)

(8)=

(2)X

(7)

(9)

(10)

=(2

)X(9

)(1

1)(1

2)=

(2)X

(11)

(13)

(14)

=(2

)X(1

1)(1

5)(1

6)

3/4

1.00

53,0

1553

,015

2,75

42,

754

1111

00

9696

00

55,8

7655

,876

11.

2823

129

61,

095

1,40

111

140

042

540

01,

379

1,76

5

1-1/

21.

3921

2952

272

45

70

028

390

057

679

9

21.

399

1245

763

48

110

063

8777

107

614

851

32.

181

230

668

170

016

356

1361

133

42.

180

028

614

91

29

2018

540

422

749

6

62.

792

616

452

62

61

330

384

532

691

1

83.

110

02

61

30

00

021

566

921

867

8

104.

120

00

00

00

01

033

136

3413

6

124.

650

00

00

00

00

013

6013

60

Tot

al53

,279

53,3

604,

904

5,69

150

783

825

633

483

22,

234

59,3

2461

,705

II-23




FACTOR 10. ALLOCATION OF TRANSMISSION AND DISTRIBUTION OPERATION SUPERVISION

AND ENGINEERING AND MISCELLANEOUS EXPENSES.

Transmission& Distribution

Customer Operating AllocationClassification Expenses Factor

(1) (2) (3)

Residential 218,418$ 0.4374Commercial 133,511 0.2673Industrial 7,636 0.0153Large Industrial 3,818 0.0076Public Authority 20,492 0.0410Private Fire Protection 42,328 0.0847Public Fire Protection 73,294 0.1467

Total 499,497 1.0000

FACTOR 11. ALLOCATION OF TRANSMISSION AND DISTRIBUTION MAINTENANCE SUPERVISION

AND ENGINEERING, STRUCTURES AND IMPROVEMENTS, AND OTHER EXPENSES.

Transmission

& Distribution

Customer Maintenance Allocation

Classification Expenses Factor

(1) (2) (3)

Residential 238,300$ 0.4258


Industrial 7,439 0.0133

Large Industrial 3,798 0.0068

Public Authority 19,900 0.0356

Private Fire Protection 46,754 0.0836

Public Fire Protection 113,087 0.2021

Total $559,567 1.0000

Factors are based on transmission and distribution maintenance expenses other than those beingallocated, as follows:

Factors are based on transmission and distribution operation expenses other than those being allocated,as follows:

II-24




FACTOR 12. ALLOCATION OF BILLING AND COLLECTING COSTS.

Customer Total Allocation

Classification Customers Factor

(1) (2) (3)

Residential 53,279 0.8887Commercial 4,904 0.0818Industrial 50 0.0008Large Industrial 3 0.0001Public Authority 256 0.0043Private Fire Protection 1,426 0.0238Public Fire Protection 32 0.0005

Total 59,950 1.0000

FACTOR 13. ALLOCATION OF METER READING COSTS.

Factors are based on the number of metered customers.

Customer Total Metered Allocation

Classification Customers Factor

(1) (2) (3)

Residential 53,279 0.9108Commercial 4,904 0.0838Industrial 50 0.0009Large Industrial 3 0.0001Public Authority 256 0.0044

Total 58,492 1.0000

Factors are based on the total number of customers.

II-25




FACTOR 14. ALLOCATION OF ADMINISTRATIVE AND GENERAL EXPENSES

Operation &



(1) (2) (3)

Residential $5,735,299 0.6089Commercial 2,243,493 0.2381Industrial 127,152 0.0135Large Industrial 232,148 0.0246Public Authority 358,893 0.0381Private Fire Protection 271,367 0.0288Public Fire Protection 452,631 0.0480

Total $9,420,983 1.0000

FACTOR 15. ALLOCATION OF ADMINISTRATIVE AND CASH WORKING CAPITAL

Operation &



(1) (2) (3)

Residential $12,256,110 0.5983Commercial 5,135,458 0.2507Industrial 295,617 0.0144Large Industrial 569,113 0.0278Public Authority 839,652 0.0410Private Fire Protection 518,680 0.0253Public Fire Protection 869,819 0.0425

Total $20,484,449 1.0000

Factors are based on the allocation of all other operation and maintenance expenses excludingpurchased water, power, chemicals and waste disposal.

Factors are based on the allocation of all operation and maintenance expenses includingpurchased water, power, chemicals and waste disposal.

II-26




FACTOR 16. ALLOCATION OF LABOR RELATED TAXES AND BENEFITS.

Customer Direct Labor Allocation

Classification Expense Factor

(1) (2) (3)

Residential $3,058,110 0.5942

Commercial 1,257,063 0.2442


Large Industrial 128,056 0.0249Public Authority 202,290 0.0393Private Fire Protection 153,437 0.0298Public Fire Protection 275,939 0.0536

Total $5,146,841 1.0000

FACTOR 17. ALLOCATION OF ORGANIZATION, FRANCHISES AND CONSENTS,

MISCELLANEOUS INTANGIBLE PLANT AND OTHER RATE BASE ELEMENTS.

Original

Customer Cost Less Allocation

Classification Depreciation Factor

(1) (2) (3)

Residential $100,273,568 0.5310

Commercial 48,557,031 0.2571

Industrial 2,880,644 0.0153

Large Industrial 5,841,954 0.0309Public Authority 8,097,153 0.0429Private Fire Protection 7,408,167 0.0392Public Fire Protection 15,780,572 0.0836

Total $188,839,089 1.0000

Factors are based on the allocation of direct labor expense.

Factors are based on the allocation of the original cost less depreciation other than those itemsbeing allocated, as follows:

II-27




FACTOR 18. ALLOCATION OF INCOME TAXES AND INCOME AVAILABLE FOR RETURN.

Original

Customer Cost Measure Allocation

Classification of Value Factor

(1) (2) (3)

Residential $94,101,175 0.5315

Commercial 45,506,419 0.2571

Industrial 2,698,314 0.0152

Large Industrial 5,471,328 0.0309

Public Authority 7,586,618 0.0429

Private Fire Protection 6,927,388 0.0391

Public Fire Protection 14,738,417 0.0833

Total $177,029,658 1.0000

FACTOR 19. ALLOCATION OF REGULATORY COMMISSION EXPENSES, ASSESSMENTS A OTHER WATER REVENUES.

Customer Total Cost Allocation

Classification of Service Factor

(1) (2) (3)

Residential $25,733,393 0.5656

Commercial 11,573,319 0.2543


Large Industrial 1,351,617 0.0297

Public Authority 1,911,945 0.0420

Private Fire Protection 1,439,452 0.0316

Public Fire Protection 2,820,418 0.0620

Total $45,505,339 1.0000

The factors are based on the allocation of the total cost of service, excluding those items beingallocated.

Factors are based on the allocation of the original cost measure of value rate base as shown onthe following pages and summarized below.

II-28


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II-29




FACTOR 20. REALLOCATION OF PUBLIC FIRE



(1) (2) (3)






Private Fire 0 0.0000

Total 64,987 1.0000

Factors are based on the relative cost of meters by size and customer classification.

II-31


Average DailySend out Ratio to

Year (MGD) MGD Average(1) (2) (3) (4)

2000 16.010 20.137 1.26 2001 17.281 21.573 1.25 2002 17.247 22.597 1.31 2003 17.570 21.991 1.25 2004 18.112 22.207 1.23 2005 18.592 23.222 1.25 2006 18.188 22.856 1.26 2007 19.895 24.576 1.24 2008 19.265 23.575 1.22 2009 18.071 21.814 1.21 2010 19.498 24.391 1.25 2011 19.247 22.252 1.16 2012 18.380 22.537 1.23 2013 18.261 22.268 1.22

Maximum Daily Use


SUMMARY OF AVERAGE DAILY SEND OUT AND MAXIMUM DAILY USAGEFOR THE YEARS 2000-2013

II-32

Schedule F


BASIS FOR ALLOCATING DEMAND RELATED COSTS OF FIRE SERVICETO PRIVATE AND PUBLIC FIRE PROTECTION CUSTOMER CLASSIFICATIONS

RestrictiveDiameters Relative Allocation

Description Squared Quantity Demand* Factor(1) (2) (3) (4)=(2)x(3) (5)

PRIVATE FIRE PROTECTION

2 -inch 4.00 77 3083 -inch 9.00 6 544 -inch 16.00 185 2,9606 -inch 36.00 303 10,9088 -inch 64.00 215 13,760

10 -inch 100.00 33 3,30012 -inch 144.00 13 1,872

26.50 594 15,741

Total Private Fire Protection 1,426 48,903 0.3658

PUBLIC FIRE PROTECTION

Hydrant Nozzle Sizes5 1/4" Valve 2- 2-1/2" & 1-5 1/4" 26.50 3,200 84,800

Total Public Fire Prorection 3,200 84,800 0.6342

Total Fire Protection 4,626 133,703 1.0000

Fire Lines

Private Hydrants

II-33

Schedule G

UNITED WATER PENNSYLVANIA INC.CALCULATION OF CUSTOMER COST PER MONTH FOR A 5/8-INCH METER

Cost PerCost Per 5/8-inch

Cost of Total 5/8-inch MeterCost Function Service Units Meter Monthly Bill

(1) (2) (3) (4) (5)

Meters 2,415,509 64,987 5/8-inch Equivalents $37.17 $3.10

Services 3,144,630 59,471 3/4-inch Equivalents 52.88 4.41

Billing, Collecting and Meter Reading 5,734,200 58,492 Customers 98.03 8.17

Subtotal Customer Costs $11,294,339 15.68

Unrecovered Public Fire 1,891,440 64,987 5/8-inch Equivalents 29.10 2.43

Total Customer Costs and Public Fire $13,185,779 $18.11

UNITED WATER PENNSYLVANIA INC.CALCULATION OF CUSTOMER COST PER MONTH FOR A 5/8-INCH METER

BASED ON DIRECT COSTSCost Per

Direct Cost Per 5/8-inchCost of Total 5/8-inch Meter

Cost Function Service Units Meter Monthly Bill(1) (2) (3) (4) (5)

Meters 2,297,942 64,987 5/8-inch Equivalents $35.36 $2.95

Services 2,992,256 59,471 3/4-inch Equivalents 50.31 4.19

Billing, Collecting and Meter Reading 3,974,082 58,492 Customers 67.94 5.66

Subtotal Customer Costs $9,264,280 12.80

Unrecovered Public Fire 1,891,440 64,987 5/8-inch Equivalents 29.10 2.43

Total Customer Costs and Public Fire $11,155,720 $15.23

II-34

Schedule H Page 1 of 2


ANALYSIS OF DIRECT CUSTOMER COSTS

Billing &Description Meters Services Collecting

Operation and Maintenance Expenses T&D Labor - Operation Employee Salaries - Supervision 19,866$ Employee Salaries - Meters 93,663 Fringe Benefits 64,382 T&D Labor - Maintenance Employee Salaries - Supervision 3,269$ Employee Salaries - Structures and Improvments 7,470 Employee Salaries - Services 106,650 Fringe Benefits 80,002

Total Customer Accounting Expenses 2,680,876$ Management Fees - Customer Related 204,473 Management Fees - Employee Related 6,900 7,547 65,153 Transportation Expense 1,550 1,915 19,963 Worker's Compensation 2,935 3,625 37,795 Advertising Expense 542 669 6,974 Office Rents 1,310 1,619 16,873

Subtotal 191,149 212,766 3,032,108

Depreciation Expense Meters 789,050 Services 531,748 Office Buildings 284 350 3,653 Office Furniture & Equipment 1,676 2,070 21,584 Computer Software - CIS 447,272

Subtotal 791,010 534,169 472,510

Taxes Other Than Income Payroll Taxes 14,461 15,815 136,537 Assessments - - -

Subtotal 14,461 15,815 136,537

Rate Base Meters 12,261,258 Services 21,025,317 Office Land/Buildings 27,940 34,514 359,807 Office Furniture and Equipment 10,914 13,481 140,543 Computer Software - CIS 2,646,479

Subtotal 12,300,111 21,073,312 3,146,830

Return and Income Taxes 1,301,323 2,229,506 332,927

Total Direct Customer Costs 2,297,942 2,992,256 3,974,082

II-35

Schedule H Page 2 of 2

III-1



Comparisons of present and proposed rates for each of the customer classifica-

tions are set forth in Schedule I.

III-2

Service Charge Service Charge Service Charge

Current Proposed % Current Proposed % Current Proposed %

MTR SIZE Rate Rate Increase Rate Rate Increase Rate Rate Increase

5/8"-3/4" 11.00$ 15.00$ 36.364% 11.00$ 15.00$ 36.364% 11.00$ 15.00$ 36.364%

1" 22.80$ 31.10$ 36.404% 22.80$ 31.10$ 36.404% 22.80$ 31.10$ 36.404%

1-1/2" 45.60$ 62.20$ 36.404% 45.60$ 62.20$ 36.404% 45.60$ 62.20$ 36.404%

2" 78.10$ 106.50$ 36.364% 78.10$ 106.50$ 36.364% 78.10$ 106.50$ 36.364%

3" 146.50$ 199.80$ 36.382% 146.50$ 199.80$ 36.382% 146.50$ 199.80$ 36.382%

4" 244.20$ 333.00$ 36.364% 244.20$ 333.00$ 36.364% 244.20$ 333.00$ 36.364%

6" 488.40$ 666.00$ 36.364% 488.40$ 666.00$ 36.364% 488.40$ 666.00$ 36.364%

8" 781.50$ 1,065.70$ 36.366% 781.50$ 1,065.70$ 36.366% 781.50$ 1,065.70$ 36.366%

10" 1,123.40$ 1,531.90$ 36.363% 1,123.40$ 1,531.90$ 36.363% 1,123.40$ 1,531.90$ 36.363%

Consumption Charge Consumption Charge Consumption Charge

No Block 5.9111$ 8.0525$ 36.227%

First 25 MGL 5.9111$ 8.0525$ 36.227% 5.9111$ 8.0525$ 36.227%

All Over 25 MGL 4.0642$ 5.9350$ 46.031% 4.3340$ 6.6680$ 53.853%

Service Charge Service Charge

Current Proposed % Current Proposed %

Rate Rate Increase Rate Rate Increase

5/8"-3/4" 11.00$ 15.00$ 36.364% 11.00$ 15.00$

1" 22.80$ 31.10$ 36.404% 22.80$ 31.10$

1-1/2" 45.60$ 62.20$ 36.404% 45.60$ 62.20$

2" 78.10$ 106.50$ 36.364% 78.10$ 106.50$

3" 146.50$ 199.80$ 36.382% 146.50$ 199.80$

4" 244.20$ 333.00$ 36.364% 244.20$ 333.00$ 36.364%

6" 488.40$ 666.00$ 36.364% 488.40$ 666.00$ 36.364%

8" 781.50$ 1,065.70$ 36.366% 781.50$ 1,065.70$ 36.366%

10" 1,123.40$ 1,531.90$ 36.363% 1,123.40$ 1,531.90$

Consumption Charge Consumption Charge

No Block 2.69600$ 3.9710$ 47.292%

First 25 MGL 5.9111$ 8.0525$ 36.227%

All Over 25 MGL 4.2559$ 6.4140$ 50.708%

Private Fire Protection-Monthly Private Fire Hydrant-Monthly Public Fire Protection-Monthly

Current Proposed % Current Proposed % Current Proposed

Per Unit Rate Increase Per Unit Rate Increase Per Unit Rate

2" 17.42$ 18.73$ 7.520% HY 1 - Company Owned Hydrants-BMB 18.33$ 18.33$

3" 46.98$ 50.50$ 7.493% Hydrants-DAL 17.67$ 18.33$

4" 60.26$ 64.78$ 7.501% 58.30$ 62.67$ 7.496% Hydrants-HAR 24.17$ 24.17$

6" 100.17$ 107.68$ 7.497% Hydrants-MEC 25.83$ 25.83$

8" 149.31$ 160.51$ 7.501% HY 2 - Customer Owned

10" 213.79$ 229.82$ 7.498%

12" 296.63$ 318.88$ 7.501% 36.89$ 39.66$ 7.509%

14" 544.92$ 585.79$ 7.500%

FIRE PROTECTION


COMPARISON OF PRESENT AND PROPOSED RATES

Residential Commercial (includes Apt) Industrial

Public Authority Large Industrial

Schedule I

III-3

APPENDIX

Exhibit D VIII-1a


RESPONSES TO RATE STRUCTURE AND COST OF SERVICE FILING REQUIREMENTS

1. Provide a complete, fully allocated, cost of service study if an interval of 3 years has

passed between a previous cost of service study and the historic test year date of the current filing. The cost of service study shall provide the necessary data to determine if the water or wastewater rate structure is fair and equitable to all classifications of water or wastewater customers (including public and private fire protection customers) and reflects, as nearly as possible, the cost of providing the service. The study shall correspond to the test year proposed revenue requirements (future test year only, if used). Summaries of conclusions and all back-up calculations shall be made part of the submission of the cost of service study, and shall include the following: a. A description of the allocation methods used. A comparison of the allocated cost

of service by class with the present and proposed revenues. A cost of service schedule showing the rate of return produced by present and proposed rates by class of service.

RESPONSE

A description of the methods used for the cost of service study is provided on pages I-2

through I-4 of UWPA Exhibit No. PRH-1. A comparison of the allocated cost of service by class with the present and proposed revenues is provided on Schedule A of UWPA Exhibit No. PRH-1. Schedules B and C showing the rate of return produced by present and proposed rates by customer classification are provided in UWPA Exhibit No. PRH-1.

A-2

Exhibit D VIII-1b



1. Provide a complete, fully allocated, cost of service study if an interval of 3 years haspassed between a previous cost of service study and the historic test year date of thecurrent filing. The cost of service study shall provide the necessary data to determine ifthe water or wastewater rate structure is fair and equitable to all classifications of wateror wastewater customers (including public and private fire protection customers) andreflects, as nearly as possible, the cost of providing the service. The study shallcorrespond to the test year proposed revenue requirements (future test year only, ifused). Summaries of conclusions and all back-up calculations shall be made part ofthe submission of the cost of service study, and shall include the following:b. Indicate if the method used for establishing the allocation factors in the cost of

service study deviates from the previous study submitted in the last rate case. If yes,indicate which allocation factors were changed and discuss the reason for thechanges.

RESPONSE

The method used for establishing the allocation factors in the cost of service study is the base extra capacity method. This is the same method used in the previous study submitted in the last case.

A-3

Exhibit D VIII-1c




passed between a previous cost of service study and the historic test year date of the current filing. The cost of service study shall provide the necessary data to determine if the water or wastewater rate structure is fair and equitable to all classifications of water or wastewater customers (including public and private fire protection customers) and reflects, as nearly as possible, the cost of providing the service. The study shall correspond to the test year proposed revenue requirements (future test year only, if used). Summaries of conclusions and all back-up calculations shall be made part of the submission of the cost of service study, and shall include the following: c. Supply the average day, the maximum day and the maximum hour deliveries to

the system adjusted for storage for the historic test year and 2 prior years. Also provide workpapers, analyses, comparative data or other documentation supporting the estimated maximum day and peak hour demands by customer class reflected in the company's cost of service study.

RESPONSE

Refer to Schedule D of UWPA Exhibit No. PRH-1 for the average day and maximum day system deliveries for the years 2000 through 2013. Support for the customer class demand factors is provided in the attached pages from the Customer Class Demand Study filed in Docket No. R-2011-2232985.

A-4

Exhibit D VIII-1d




passed between a previous cost of service study and the historic test year date of the current filing. The cost of service study shall provide the necessary data to determine if the water or wastewater rate structure is fair and equitable to all classifications of water or wastewater customers (including public and private fire protection customers) and reflects, as nearly as possible, the cost of providing the service. The study shall correspond to the test year proposed revenue requirements (future test year only, if used). Summaries of conclusions and all back-up calculations shall be made part of the submission of the cost of service study, and shall include the following: d. Explain thoroughly the methodology employed if the company distinguishes between

transmission and distribution or collection mains in its allocation of costs. RESPONSE

For cost allocation purposes, mains that are 12-inch and larger are considered to be transmission mains and are allocated using Factor 3, which is based on average and maximum day extra capacity demands plus the daily requirement for fire demand. Mains sized under 12-inch are considered distribution mains and are allocated using Factor 4, which is based on average and maximum hour extra capacity demands plus the hourly requirement for fire demands.

A-5

Exhibit D VIII-1e




passed between a previous cost of service study and the historic test year date of the current filing. The cost of service study shall provide the necessary data to determine if the water or wastewater rate structure is fair and equitable to all classifications of water or wastewater customers (including public and private fire protection customers) and reflects, as nearly as possible, the cost of providing the service. The study shall correspond to the test year proposed revenue requirements (future test year only, if used). Summaries of conclusions and all back-up calculations shall be made part of the submission of the cost of service study, and shall include the following: e. Provide a detailed explanation of how storage is utilized to meet base, maximum

day and maximum hour demands. RESPONSE

In any water system, distribution storage is generally used to meet base load, maximum day, and peak hour demands. Generally, peak hour demands control the design of distribution storage facilities. However, meeting peak hour implies that there is some contribution to meeting maximum day demands. Further, base load demands can also be met through distribution storage, particularly in emergency situations.

A-6

Exhibit D VIII-1f Page 1 of 2




passed between a previous cost of service study and the historic test year date of the current filing. The cost of service study shall provide the necessary data to determine if the water or wastewater rate structure is fair and equitable to all classifications of water or wastewater customers (including public and private fire protection customers) and reflects, as nearly as possible, the cost of providing the service. The study shall correspond to the test year proposed revenue requirements (future test year only, if used). Summaries of conclusions and all back-up calculations shall be made part of the submission of the cost of service study, and shall include the following: f. Provide workpapers, calculations and supporting documentation which develop the

equivalent meters and equivalent service line weights reflected in the company's cost of service study.

RESPONSE

The 5/8-inch dollar equivalent was developed using actual installation costs by meter size, provided by the Company, as follows:

Meter Size

Actual

Installation Cost

5/8-Inch Dollar

Equivalent

5/8" $ 184.21 1.0

1" 269.58 1.5

1-1/2" 761.31 4.1

2" 1,032.22 5.6

3" 1,480.81 8.0

4" 2,382.11 12.9

6"

8”

4,270.63

6,047.37

23.2

32.8

The 5/8" dollar equivalent is estimated for the 10" meter size.

A-7

Exhibit D VIII-1f Page 2 of 2



1f cont.

The 3/4-inch dollar equivalent for 3/4" to 4" services was developed using the actual installation costs by size, provided by the Company. Greater than 4" service size ratios were developed from Gannett Fleming estimates.

Service Size

Actual

Installation Cost

1-Inch

Equivalent

3/4" $2,117.60 1.00

1" 2,708.96 1.28

2" 2,939.06 1.39

4" 4,625.37 2.18

A-8

Q = 1020 P (1 - 0.01 P )

Exhibit D VIII-1g



1. Provide a complete, fully allocated, cost of service study if an interval of 3 years haspassed between a previous cost of service study and the historic test year date of thecurrent filing. The cost of service study shall provide the necessary data to determine ifthe water or wastewater rate structure is fair and equitable to all classifications of wateror wastewater customers (including public and private fire protection customers) andreflects, as nearly as possible, the cost of providing the service. The study shallcorrespond to the test year proposed revenue requirements (future test year only, ifused). Summaries of conclusions and all back-up calculations shall be made part ofthe submission of the cost of service study, and shall include the following:g. Provide all workpapers and supporting documentation for the fire flow requirement

and duration utilized in the cost of service study.

RESPONSE

The source for the estimated fire protection demand of 10,000 gpm is published fire flow criteria for the population served.

General fire-fighting requirements, based on population established by the National Board of Fire Underwriters, are as follows:

a) For populations of 200,000 or less, where Q is the fire

draft in gpm and P is the population in thousands.

b) For populations in excess of 200,000, Q = 12,000 gpm plus 2,000 to 8,000 gpmfor a potential second fire.

Inasmuch as the Borough serves a population of approximately 140,000, the fire flow of 10,000 gpm would apply.

The foregoing requirements were published in Volume I, "Water and Wastewater Engineering," by Fair, Geyer & Okon, published in 1966 by John Wiley & Sons, Inc.

The required fire flow duration is ten hours.

A-9

Exhibit D VIII-1h




passed between a previous cost of service study and the historic test year date of the current filing. The cost of service study shall provide the necessary data to determine if the water or wastewater rate structure is fair and equitable to all classifications of water or wastewater customers (including public and private fire protection customers) and reflects, as nearly as possible, the cost of providing the service. The study shall correspond to the test year proposed revenue requirements (future test year only, if used). Summaries of conclusions and all back-up calculations shall be made part of the submission of the cost of service study, and shall include the following: h. Provide a breakdown of the number and size of private fire services according to the

general water service class of customer. RESPONSE Please refer to UWPA Exhibit No. PRH-1

A-10

Exhibit D VIII-1i Page 1 of 8



1. Provide a complete, fully allocated, cost of service study if an interval of 3 years haspassed between a previous cost of service study and the historic test year date of thecurrent filing. The cost of service study shall provide the necessary data to determine ifthe water or wastewater rate structure is fair and equitable to all classifications of wateror wastewater customers (including public and private fire protection customers) andreflects, as nearly as possible, the cost of providing the service. The study shallcorrespond to the test year proposed revenue requirements (future test year only, ifused). Summaries of conclusions and all back-up calculations shall be made part ofthe submission of the cost of service study, and shall include the following:

i. Provide a calculation of the company's base cost of water or wastewater per unit ofconsumption or usage.

RESPONSE

The calculation of the base cost of water per 1000 gallons is as follows:

Base Cost of Water (See attached functional allocation)

$21,879,039

Pro forma Water Consumption (1000 gallons)

4,188,478

Base cost per 1000 gallons $5.224

A-11

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71

54

01

68

02

52


A-13

Billin

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se

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IA I

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CA

TE

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11

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11

66

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91

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9,0

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2,8

74

27

61

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10

1,7

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02

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1

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TA

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& D

EX

PE

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MA

INT

EN

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1,3

55

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54

35

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94

1,2

85

23

6,0

14

02

57

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20

38

5,3

25

TO

TA

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PE

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45

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20

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21

25

7,0

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06

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Off

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33

3,4

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16

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78

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98

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1,3

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1,6

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17

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4,1

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27

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11

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Ma

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88

6,6

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11

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12

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47

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59

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75

6,6

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2,8

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72

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11

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11

63

16

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2

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14

70

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53

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Ba

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16

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99

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56

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79

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Mis

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16

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1,9

91

3,0

70

1,4

78

72

57

93

6,8

50

2,2

63


A-14

Billin

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14

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12

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61

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65

06

62

56

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21

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5

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14

12

9,4

91

55

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21

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TA

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02

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19

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1

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13

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92

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91

18

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00

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03

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4

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6,4

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2,7

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15

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81

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00

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6

Pu

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17

7,9

50

2,4

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63

Pu

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03

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5

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91

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27

03

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7

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14

75

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13

2,5

89

8,4

71

3,6

33

1,6

76

2,0

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7

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66

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04

47

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To

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3,8

74

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2,7

20

5,4

55

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17

3,1

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4


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14

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37

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31

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48

51

39

34

85

5,0

55

1,3

62

Po

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00

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0

Co

mm

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Eq

uip

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14

26

3,9

70

11

3,4

28

29

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51

2,6

44

5,8

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7,2

06

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62

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22

61

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51

57

42

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00

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51

36

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15

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9,6

89

28

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28

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62

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63

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74

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87

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35

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7

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24

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Inco

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11

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5,6

41

17

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27

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63

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51

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2,4

05

,29

85

85

,03

39

48

,50

71

,62

0,4

27

40

9,8

13

1,7

72

,47

8

T

ota

l C

ost

of

Serv

ice

45

,56

5,0

28

22

,02

2,9

00

6,1

19

,57

41

,78

9,6

50

2,4

31

,40

83

,16

5,3

21

5,7

71

,92

24

,26

4,2

52

Less:

Oth

er

Wate

r R

even

ues

19

29

7,7

25

14

3,8

61

39

,98

41

1,7

01

15

,89

92

0,6

92

37

,72

22

7,8

67

To

tal

Co

st

of

Serv

ice R

ela

ted

to

Sale

s o

f W

ate

r

4

5,2

67

,30

32

1,8

79

,03

96

,07

9,5

90

1,7

77

,95

02

,41

5,5

09

3,1

44

,63

05

,73

4,2

00

4,2

36

,38

5

Reallo

catio

n o

f P

ublic

Fire

20

00

00

1,8

91

,44

00

0(1

,89

1,4

40

)

T

ota

l4

5,2

67

,30

3$

21

,87

9,0

39

$

6,0

79

,59

0$

1,7

77

,95

0$

4,3

06

,94

9$

3,1

44

,63

0$

5,7

34

,20

0$

2,3

44

,94

5$


A-16

Billin

g &

Fir

e

Ac

co

un

tC

os

t o

f S

erv

ice

Ba

se

Ma

x D

ay

Ma

x H

ou

rM

ete

rsS

erv

ice

sC

olle

cti

ng

Se

rvic

e

UN

ITE

D W

AT

ER

PE

NN

SY

LV

AN

IA I

NC

.

CO

ST

OF

SE

RV

ICE

FO

R T

HE

TW

ELV

E M

ON

TH

S E

ND

ED

OC

TO

BE

R 3

1,

2016,

ALLO

CA

TE

D T

O C

OS

T F

UN

CT

ION

S

RA

TE

BA

SE

Org

aniz

atio

n1

7(7

9,4

06

)(3

6,9

40

)(1

3,2

29

)(3

,20

8)

(5,2

33

)(8

,93

3)

(2,1

04

)(9

,75

9)

Fra

nchis

es a

nd C

onsents

17

64

,26

62

9,8

96

10

,70

72

,59

64

,23

57

,23

01

,70

37

,89

8

Sourc

e o

f S

upply

- L

and a

nd L

and R

ights

24

61

,39

83

52

,13

91

06

,49

10

00

02

,76

8

Wa

ter

So

urc

e S

tru

ctu

res

22

,94

9,1

51

2,2

50

,79

26

80

,66

40

00

01

7,6

95

Co

llectio

n a

nd

Im

po

un

din

g R

ese

rvo

irs

12

5,5

38

25

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60

00

00

20

2

La

ke

s, R

ive

r a

nd

Oth

er

Inta

ke

s2

2,4

57

,46

21

,87

5,5

35

56

7,1

82

00

00

14

,74

5

We

lls &

Sp

rin

gs

24

93

,92

93

76

,96

71

13

,99

90

00

02

,96

4

Infiltr

atio

n G

alle

rie

s a

nd

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nn

els

21

64

,41

51

25

,48

13

7,9

47

00

00

98

6

Wa

ter

Tre

atm

en

t -

La

nd

an

d L

an

d R

igh

ts2

1,1

65

,22

48

89

,29

92

68

,93

40

00

06

,99

1

Pu

rifica

tion

Bu

ildin

gs

21

6,7

41

,23

51

2,7

76

,91

13

,86

3,8

77

00

00

10

0,4

47

Po

we

r G

en

era

tion

Eq

uip

30

00

00

00

0

Ele

ctr

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um

pin

g E

qu

ipm

en

t3

5,1

22

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93

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9,8

89

94

3,4

96

00

00

1,0

58

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4

Oil

En

gin

e P

um

pin

g E

qu

ipm

en

t3

70

,22

64

2,7

75

12

,93

60

00

01

4,5

16

Pu

rifica

tion

Sys

tem

- T

rea

tme

nt S

tru

ctu

res

21

8,7

66

,85

51

4,3

22

,86

44

,33

1,3

90

00

00

11

2,6

01

Pu

rifica

tion

Sys

tem

- P

ain

ting

21

4,0

52

10

,72

53

,24

30

00

08

4

Pu

rifica

tion

Sys

tem

- C

he

mic

al T

rea

tme

nt

22

5,1

20

,75

61

9,1

72

,16

15

,79

7,8

70

00

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15

0,7

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bo

rato

ry E

qu

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en

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42

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33

2,1

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9,7

08

00

00

25

2

T&

D -

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nd

an

d L

an

d R

igh

ts6

46

9,1

77

20

3,8

11

19

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91

12

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00

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13

3,6

69

T&

D S

tru

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nd

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pro

ve

me

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64

1,3

17

17

,94

81

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19

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60

00

11

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1

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trib

utio

n R

ese

rvo

irs a

nd

Sta

nd

pip

es

57

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4,6

85

2,8

48

,61

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2,2

97

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2,0

98

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5

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trib

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n M

ain

s4

15

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5,6

56

05

,96

5,4

76

4,8

14

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50

00

4,7

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4

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nsm

issio

n M

ain

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42

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3,4

35

25

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1,3

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7,7

99

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10

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08

,75

2,3

88

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rvic

es

92

1,8

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1,0

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70

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9,7

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ters

81

2,2

61

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80

00

12

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1,2

58

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0

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ran

ts7

4,4

33

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80

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04

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3,6

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ne

ral L

an

d a

nd

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nd

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hts

14

98

9,5

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42

5,2

18

11

0,5

35

47

,40

02

1,8

70

27

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52

81

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27

5,9

00

Off

ice

Bu

ildin

gs

14

27

4,6

84

11

8,0

32

30

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21

3,1

57

6,0

71

7,4

99

78

,17

52

1,0

68

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res, S

ho

p a

nd

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rag

e B

uild

ing

s1

49

54

,86

64

10

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61

06

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84

5,7

38

21

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32

6,0

68

27

1,7

55

73

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8

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ce

llan

eo

us S

tru

ctu

res a

nd

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pro

ve

me

nts

14

20

5,7

30

88

,40

22

2,9

80

9,8

54

4,5

47

5,6

16

58

,55

11

5,7

79

Off

ice

Fu

rnitu

re a

nd

Eq

uip

me

nt

14

49

3,8

28

21

2,1

98

55

,16

12

3,6

54

10

,91

41

3,4

81

14

0,5

43

37

,87

7

Co

mp

ute

r S

oft

wa

re1

41

,93

9,1

68

83

3,2

60

21

6,6

05

92

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64

2,8

56

52

,93

95

51

,88

71

48

,73

4

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mp

ute

r S

oft

wa

re-C

IS Im

ple

me

nta

tion

12

2,7

11

,00

10

00

00

2,6

46

,47

96

4,5

22

Tra

nsp

ort

atio

n E

qu

ipm

en

t1

4(5

3,5

70

)(2

3,0

19

)(5

,98

4)

(2,5

66

)(1

,18

4)

(1,4

62

)(1

5,2

46

)(4

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9)

Sto

res E

qu

ipm

en

t1

4(1

,41

8)

(60

9)

(15

8)

(68

)(3

1)

(39

)(4

04

)(1

09

)

To

ols

an

d w

ork

Eq

uip

me

nt

14

1,8

40

,80

77

90

,99

52

05

,61

88

8,1

75

40

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25

0,2

54

52

3,8

94

14

1,1

90

Sh

op

Eq

uip

me

nt

14

27

2,4

53

11

7,0

73

30

,43

31

3,0

50

6,0

21

7,4

38

77

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02

0,8

97

Po

we

r O

pe

rate

d E

qu

ipm

en

t1

40

00

00

00

0

Co

mm

un

ica

tion

Eq

uip

me

nt

14

1,3

74

,72

55

90

,71

91

53

,55

76

5,8

49

30

,38

13

7,5

30

39

1,2

47

10

5,4

41

Mis

ce

llan

eo

us E

qu

ipm

en

t1

45

,61

42

,41

26

27

26

91

24

15

31

,59

84

31

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nt H

eld

fo

r F

utu

re U

se

25

2,9

64

40

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21

2,2

24

00

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31

8

To

tal U

tility

Pla

nt in

Se

rvic

e1

88

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3,9

49

87

,83

3,0

95

31

,46

0,6

79

7,6

30

,41

91

2,4

43

,61

22

1,2

50

,10

75

,00

7,2

49

23

,19

8,7

87


A-17

Billin

g &

Fir

e

Ac

co

un

tC

os

t o

f S

erv

ice

Ba

se

Ma

x D

ay

Ma

x H

ou

rM

ete

rsS

erv

ice

sC

olle

cti

ng

Se

rvic

e

UN

ITE

D W

AT

ER

PE

NN

SY

LV

AN

IA I

NC

.

CO

ST

OF

SE

RV

ICE

FO

R T

HE

TW

ELV

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ON

TH

S E

ND

ED

OC

TO

BE

R 3

1,

2016,

ALLO

CA

TE

D T

O C

OS

T F

UN

CT

ION

S

Oth

er

Ra

te B

as

e Ite

ms

Ad

d:

C

ash

Wo

rkin

g C

ap

ital

15

95

8,2

17

48

3,9

95

91

,31

84

0,0

53

18

,68

52

2,5

18

23

6,7

75

64

,87

1

M

ate

ria

ls a

nd

Su

pp

lies

14

43

5,5

12

18

7,1

39

48

,64

72

0,8

61

9,6

25

11

,88

91

23

,94

73

3,4

04

Le

ss:

D

efe

rre

d In

co

me

Ta

xes

17

(13

,18

8,0

19

)(6

,13

5,0

67

)(2

,19

7,1

24

)(5

32

,79

6)

(86

9,0

90

)(1

,48

3,6

52

)(3

49

,48

3)

(1,6

20

,80

8)

T

ota

l Oth

er

Rate

Base E

lem

ents

(11

,79

4,2

91

)(5

,46

3,9

32

)(2

,05

7,1

59

)(4

71

,88

2)

(84

0,7

80

)(1

,44

9,2

45

)1

1,2

39

(1,5

22

,53

3)

To

tal

Ori

gin

al

Co

st

Measu

re o

f V

alu

e1

77

,02

9,6

58

$

82

,36

9,1

63

$

29

,40

3,5

20

$

7,1

58

,53

8$

11

,60

2,8

31

$

19

,80

0,8

62

$

5,0

18

,48

9$

21

,67

6,2

55

$


A-18

Exhibit D VIII-1j




passed between a previous cost of service study and the historic test year date of the current filing. The cost of service study shall provide the necessary data to determine if the water or wastewater rate structure is fair and equitable to all classifications of water or wastewater customers (including public and private fire protection customers) and reflects, as nearly as possible, the cost of providing the service. The study shall correspond to the test year proposed revenue requirements (future test year only, if used). Summaries of conclusions and all back-up calculations shall be made part of the submission of the cost of service study, and shall include the following:

j. Provide a detailed cost analysis that supports the company's customer charges, by meter size, showing all direct and indirect costs included.

RESPONSE

Please refer to Schedule H of UWPA Exhibit No. PRH-1.

A-19

Exhibit D VIII-2


RESPONSES TO RATE OF RETURN FILING REQUIREMENTS

2. Provide a listing of negotiated special rate contracts which includes a comparison of

revenues under special rate contracts and under tariff rates. Provide the cost of service treatment of any deficiency in revenues resulting from the negotiated special rate contracts. Special rates are defined as rates not contained in the currently effective tariff.

RESPONSE The Company does not have any negotiated special rate contracts.

A-20

the before - puc · uwpa exhibit jdh-i jdh-2 jdh-3 before the pennsylvania publtrc utility...

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