CLASS "c" WATER AND/OR WASTEWATER UTILITIES. (Gross Revenue of Less Than $200,000 Each) ANNUAL REPORT. Submitted To The PUBLIC SERVICE COMMISSION

Transcription

1 CLASS "c" WATER AND/OR WASTEWATER UTILITIES (Gross Revenue of Less Than Each) ANNUAL REPORT OF WU AR Fred J. Snell 2109 Overview Drive New Port Richey FL '..:> STATE 00 r Submitted To The OF FLORIDA - \. i ) o PUBLIC SERVICE COMMISSION FOR THE YEAR ENDED DECEMBER 31 Z-D' I Form PSC/ECR 006-W (Rev. 12/99)

2 GENERAl INSTRUCTIONS 1. Prepare this report in conformity with the 1996 National Association of Regulatory UHIIty Commissioners (NARUC) Uniform System of Accounts for Water and Wastewater Utilities as adopted by. Rule (1) Florida Administrative Code. 2. Interpret all accounting words and phrases in accordance with the Uniform S~Jtem of Accounts (USOA) Commission Rules and the definitions on the next page. 3. Complete each question fully and accurately even if it has been answered in a previous annual report Enter the word "None" where it truly and completely s1ates thefaet 4. For any question section or page which is not applicable to the respondent enter the words "Not Appllcable." Do not omit any pages.. 5. Where dates are. called for the month and day should be stated as well as the year. 6. All schedules requiring dollar enbies should be rounded to the nearest douar. 7. Complete this report by means which result In a pennanent record. You may use permanent Ink or a typewriter. Do not use a pencll 8. If there Is not enough room on any schedule an additional page 'Or pages may be added provided the format of the added schedule matches the format of the schedule in the report. Additional pages should reference the appropriate schedules state~ the name of the utility and state the year of the report. 9. If it is necessary or desirable to insert additional statements for the purpose of further explanation of schedules such statements should be made at the bottom of the page or on an additional page. Any additional pages should state the name of the utility and the year of the report and reference the appropriate schedule. 10. The utinty shall file the original and two copies of the report wi1h the Commission at the address below. and keep a copy for itself. Pursuant to Rule (3) Florida Administrative Code the utility must submit the report by March 31 for the preceeding year ending Decembe! 31. Florida Public Secvice Commission DMsion ot Economic Regulation 2540 Shumard Oak Boulevarq Tallahassee Florida Pursuant to Rule (7) (a) Florida Administrative Code any utility that fails to file its annual report or extension on or before March 31 t or within the time specified by any extension approved in writing by the Division of Economic Regulation shall be subject to a penalty. The penalty shafl be based on the number of calendar days elapsed from March 31 or from an approved extended filing date until the date of filing. The date of filing shall be Included In the days elapsed.

3 GENERAL DEFINITIONS ADVANCES FOR CONSTRUCTION - This account shall include advances by or in behalf of customers for construction which are to be refunded ejther wholly or in part. (USOA) ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION ( AFUDC ) - This account shall include concurrent credits for allowance for funds used during construction based upon the net cost of funds used for construction purposes and a reasonabfe rate upon other funds when so used. Appropriate regulatory approval shall be obtained for a reasonable rate". (Rule Florida Admlntstrative Code) AMORTIZATION - The gradual extjngui&hment of an amount In an account by distjibuting such amount over a fixed period over the life of the asset or ljabillty to which It applies or over the period during which It Is anticipated the benefit will be realized. (USOA) CONTRIBUTIONS IN AID OF CONSTRUCTION ( CIAC) - Any amount or Item of money services or property received by a utility from any 'person or governmentaj agency any portion of which is provided at no cost to the utility which represents an adcfition or transfer to the capital of the utility and which is utilized to offset the acquisition improvement or construction costs of the utility's property facillties or equipment used to provide utii1ty services to the pubuc. (Section (3) Florida StaMes) CONSTRUCTION WORK IN PROGRESS ( CWIP ) - ThIS account shall include the cost of water or wastewater plant in proce:;s. of construction but not yet ready for services. (USOA) DEPRECIATION - The loss in service value not restored by current maintenance. Incurred in connection with the consumption or prospective retirement of uti1ity plant in the course of service from causes which are known to be In the current operation and against.whlch the utdlty Is not protected by insurance. (Rule (i) Florida Administrative Code) EFFLUENT REUSE - The use of wastewater after tfle treatment pnx:ess generally for reuse as fn1gatlon water or for In Plant use. (Section (6) Florida StaIlJtes) EQUIVALENT RESIDENTIAL CONNECnON (ERG) - (WATER) - (Rule (8) Florida AdminJstrattve Code) (a) 360 gaijons per day; (b) The number of gadons a utility demonstrates in the average daily flow for a single family unit; or (c) The nu.mer of gallons which has been approved by the DEP for a single family resldentlal unit EQUIVALENT RESIDENTIAl CONNECTION (ERC) - (WASTEWATER) - Industry standard of 80% of Water ERe or 280 gallons per day for residential use. GUARANTEED REVENUE CHARGE - A charge designed to cover the utiiity's costs including. but not limited to the cost of the operation' maintenance depreciation. and any taxes and to provide a reasonable return to the utility for facilities a pohlon of which may not be used and useful to the utility or its existing customers. (Rule (9) Florida Admlnlslratlve Code) ' LONG TERM DEBT - All Notes Conditional Sales Contracts or other evidences of Indebtedness payable more than one year from date of issue. (USOA) PROPRIETARY CAPITAl (For proprietorships and partnetst-aps only ) - The investment of a sole proprietor or partners in an unincorporated utility. (USOA) RETAINED EARNINGS - This account reflects corporate earnings retained In the business. Credits would ilciude net income or accounting adjusbnents associated with correction of errors attributable to a prior period. Charges to this account would include net losses accounting adjustments associated with correction of errors attnbutable to a prior period or dividends. (USOA) Ii

4 TABLE OF CONTENTS FINANCIAL SECTION PAGE Identification Incom.e Statement Comparative Balance Sheet Gross Utility Plant Accumulated Depreciation and Amortization of Utility Plant Capital Stock Retained Earnings Proprietary Capital Long Term Debt Tax Expense Payment for SeNices Rendered by Other Than Employees Contributions in Aid of Construction Cost of Capital Used for AFUDC Calculation Capital Structure Adjustments F-2 F-3 F-4 F-5 F~5 F-6 F-B F-B F-6 F-7 F-7 F-8 F-9 F-10 WATER OPERATING SECTION PAGE Water Utility Plant Accounts Analysis of Accumulated Depreciation by Primary Account - Water Water Operation and Maintenance Expense Water Customers Pumping and Purchased Water Statistics and Mains Wells and Well Pumps ReseNoirs and High SeNice Pumping Sources of Supply and Water Treatment Facilities General Water System Information W-1 W-2 W -3 W -3 W -4 W -5 W-B W-7 WASTEWATER OPERATING SECTION PAGE Wastewater Utility Plant Accounts Analysis of Accumulated Depreciation by Primary Account - Wastewater Wastewater Operation and Maintenance Expense Wastewater Customers Pumping Equipment Service Commections Collecting and Force ~ain s and Manholes Treatment Plant Master lift Station Pumps and Pumping W astewater Statistics General Wastewater System Information S-1 S-2 S-3 S-3 S-4 S-5 S-6 VERIFICATION SECTION PAGE Verification V-1 iii

5 .. '. FIANCIAL..... SECTION

6 REPORT OF (EXACT NAME OF UTILITY) 2109 Overview Dr. New Port Richey FL Liman Dr Pasco Mailing Address Street Address County Telephone Number Date Utility First Organized June Fax Number Address Sunshine State One-Call of Florida Inc. Member No. Check the business entity of the utility as filed with the Internal Revenue Service: o Individual o Sub Chapter S Corporation o 1120 Corporation [J Partnership Name Address and Phone where records are located: Name of subdivisions where services are provided: Orangeland CONTACTS Name Person to send correspondence: Fred J. Snell Title Owner Principal Business Address Same Salary Charged utility Person who prepared this report: Fred J. Snell Owner Officers and Managers: ----_..._ Report every corporation or person owning or holding directly or indirectly 5 percent or more of the ve'ting securities of the reporting utllity: Percent Salary : Ownership in Charged Name utility Principal BUSiness Address Utility F-2

7 UTILITY NAME_.;..: INCOME STATEMENT YEAR OF REPORT DECEMBER Ref. Account Name Page Water Wastewater Other TomI ComDany Gross Revenue: Residential Commercial Industrial Multiple Family Guaranteed Revenues - Other (Specify) Total Gross Revenue Operation Expense (Must tie W to pages W-3 and S-3) 5-3 ~ - f9756 Depreciation Expense F CIAC Amortization Expense_ F Taxes Other Than Incorne F Income Taxes F-7 I Total Operating Expense Net Operating Income (Loss) Other Income: Nonutility Income Other Deductions: Miscellaneous Nonutility Expenses. Interest Expense ---- : -'. Net Income (Loss) F-3

8 UTILITY NAME: YEAR OF REPORT DECEMBER COMPARATIVE BAUNCE SHEET Reference Current Previous ACCOUNT NAME P~e Year Year Assets: Utility Plant in Service ( ) I F-5W-1s:.1 Accumulated Depreciation and Amortization (108) F-5W-2S Net Utility PlanC _ : Cash Customer Accounts Receivable (141 L Other Assets (Spec/fy): TotsI Assets 80.2? Uabilities and' Capitat Common Stock Issued (201L F~ Preferred Stock Issued (204L F-6 Other Paid in Capital (211 L Retained Earnings (215L F~ Propietary capital (Proprietary and Partnership only) (218L F-6 Total CapitaL -0-0 Long Term Debt (224L Accounts Payable (231 L F~ Notes Payable (232L Customer Deposits (235L Accrued Taxes (236L Other Uabilities (SpecifyL _ Advances for Construction Contributions in Aid of Construction - Net ( L F-8 Total Liabilities and Capital F-4

9 UTILITY NAME: YEAR OF REPORT DECEMBER GROSS UTILITY PLANT Plant Accounts: ( ) inclusive Water Wastewater Plant other than Reporting Systems Total Utility Plant in Service (101) Construction Work in Progress (105L Other (SpecifyL Total Utility Plane _ ACCUMULATED DEPREClAll0N (AID) AND AMORTIZATION OF UTIU TY PLANT other than Account 108 Water W astewater Reporting Total Systems Balahce First of Vaae Agg Q~ im DyriOg Yg~r. Accruals charged to depreciation account Salvage Other Credits (specifyl Total Credits _ 1053 ~ 1053 Ded!.l~ Q~t2im Duri[JQ ye5!r: Book cost of plant retired Cost of removal _ Other debits (specify) Total Debits Balance End of Year F-S

10 UnUTYNAME~: YEAR OF REPORT DECEMBER 31' 2011 CAPITAL STOCK ( ) Par or stated value per share SMr~a~o~oo Shares issued and outstandinb Total par value of stock issued Dividends declared per share for year Common Stock None Preferred Stock None RETAINED EARNIN~S (.216 ) Aw~ VJ.I1 ;"u:ru Un- At... """";ated Balance first of year ~ -0-0 Changes during the year (Specify): Balance end of year PROPRIETARY CAPITAL (218) Balance first of year Changes during the year (Specify): Proprietor Or Partner N/A N/A Partner Balance end ofyear LONG TERM DEBT ( 224 ) Interest Principal Description of Obligation (Induding Date of Issue and Date of Maturity): Rate # of per Balance Pymts Sheet Date T~aL - F-<l

11 UTIlITY NAME.:...: YEAR OF REPORT DECEMBER TAX EXPENSE Water Wastewater Other Total (a) (b) ec) (d) (e) Incor:ne Taxes: Federal income tax State income Tax Taxes Other Than Income: State ad valorem tax Local property tax Regulatory assessment fee Other (SpecifyL! Total Tax Expense i:l:5s 638 PAYMENTS FOR SERVICES RENDERED BY OTHER THAN EMPLOYEES Report all information concemlng. Qulside rate management construction advertising labor relations public relations or other slmillar professional services rendered the respondent for which aggregate payments during the year to any corporation partnership individual or organization of any kind whatever amounting to 500 or more. Name of Recipient Water Amount Wastewater Amount Description of Service i I F-7

12 UTIUTY NAME: YEAR OF REPORT ~ DECEMBER CONTRIBUTIONS IN AJD OF CONSTRUCTION ( 271 ) Water Wastewater Total (a) (b) (e) Cd} 1) Balance first 0' year _ ) Add credits during year TotaL 3) 4) Deduct charges during the year 5) Balance end of year 6) Less Accumulated Amortization ) Net CIAC ADDITIONS TO CONTRIBUTIONS IN AID OF CONSTRUCTION DURING YEAR (CREDITS) Report below all developers or contradors agreements (rom which cash or property was received during the year. Indicate 'Cash" or. ''PropertY' Water WasteWater Sub-total Report below all capacity charges main extension charges and customer comedian charges received durino the year. Description of CharQe Number of Connections Charge per Conneclion Total Credits Durlng Year (Must agree with line # 2 above.l -. I ACCUMULATED AMORTIZATION OF CIAC (272) Water Wastewater Total Balance First ofyear Add Debits DUring Year. Deduct Credits During Year: Balance End of Year (Must agree with line 1#3 above.) F-B

13 ** COMPLETION OF SCHEDULE REQUIRED ONLY IF AFUDC WAS CHARGED DURING YEAR ** UTILITY NAME~: YEAR OF REPORT DECEMBER SCHEDULE ua P SCHEDULE OF COST OF CAPITAL USED FOR AFUDC CALCULATION (1) Percentage Actual Weighted Do"ar of Cost Cost Class of Capital Amount Capital Rates [e x d J (a) (b) (c) (d) (e) Common Equity None '.% % % Preferred Stock % % Long Tenn Debt % % Customer Deposits %' % Tax Credits - Zero Cost % % Tax Credits - Weighted Cost % % Deferred Income Taxes %. % Other (Explain) % % Total 100.QQ % % % % % % % % % (1) Must be calculated using the same methodology used to cajcuiate AFUDC rate approved by the Commission. APPROVED AFUDC RATE Current Commission approved AFUDC rate: ---~-_ % Commission Order Number approving AFUDC rate: F-9

14 COMPLETION OF SCHEDULE REQUIRED ONLY IF AFUDC WAS CHARGED DURING YEAR ** UTILITY NAME.:..: YEAR OF REPORT DECEMBER : SCHEOULE "S" SCHEDULE OF CAPITAL STRUCTURE ADJUSTMENTS Capital Structure Per Used for Book Non-utility Non-juris. Other (1) AFUDC Class of Capital Balance Adjustments. ~dj ustmen ts Adjustments calculation (a) (b) (e) (d). (e) (f) Common Equity Preferred Stock Long Term Debt Customer Deposits Tax Credits-Zero Cost Tax Credits-Weighted Cost of Capital '. Deferred Income Taxes Other (Explain) Total.None (1) Explain below all adjustments made in Column (e): F-10

15 WATER OPERATING SECTION

16 UTILITY NAME: WATER UTJLITY PLANT ACCOUNTS Acct. No. (a) Account Name (b) Previous Year (c) Additions (d) Retirements (e) Current Year (f) Organization Franchises Land and Land Rights Structures and Improvements Collecting and Impounding Reservolrs Lake. River and other Intakes Wells and Springs_ :... Infiltration GaDeries and Tunnels Supply Mains-=--=--=--=--=--=--=-~-=--=--= Power Generation Equipment Pumping Equlpment Water Treatment EquipmenC Distribution Reservoirs and standplpes Transmission and Distribution Unes ~~ Meters and Meter Installations Hydrants Backflow Prevention Devices Other Plant and Miscellaneous Equipment Office Furniture and EquipmenC Transportation EquipmenC Stores EquipmenC Tools Shop and Garage Equipment Laboratory EquipmenC Power Operated Equipment Communication Equipment Miscellaneous EquipmenC Other Tangible PlanL Total Water Plant ' W -1

17 UT1UTY NAME: I YEAR OF REl5O~ DECEMBER I ANALYSIS OF ACCUMULATED DEPRECIATION BY PRIMARY ACCOUNT - WATER Average Average Accumulated Accum. Depr. Service Salvage Depr. Depreciation Balance Acct. Ufe In in Rate Balance End of Year No. Account Years Percent Applied Previous Year Debits Credits (f-g+h=q (a) (b) (e) (d) (e). en (Q) (h ) m 304 Structures and Impl'Ovements % % Collecting and Impounding Reservoirs % % 306 Lake River and other Intakes % % 307 Wells and Springs % % 308 Infiltration Galleries & Tunnels % % 309 Supply Mains % % Power Generating Equipment _ % % Pumping Equipment % % 320 Water Treatment Equipment % % 330 Distribution Reservoirs & Standpipes % % Trans. & Dist. Mains % % 333 Services % -- % 334 Meter & Meter Installatlons % % 335 Hydrants % -- % ackflow Prevention Devices % % Other Plant and Miscellaneous Equipment. % % Office Fumiture and EquipmenC % % i Transportation Equipment % % 342 Stores EquipmenC % % 343 Tools Shop and Garage Equipment..:. % % 344 Laboratory Equipment % % 345 Power Operated EquipmenC % % 346 Communication Equlpment % % 347 Miscellaneous Equipment _ % % 348 Other Tangible Plant % % Totals_.: *! * This amount should tie to Sheet F-5. W-2

18 UTILITY NAME.:..: YEAR OF REPORT DECEMBER WATER OPERATION AND MAINTENANCE EXPENSE Acct. No. Account Name Amount 601 Salaries and Wages - Employees 603 Salaries and Wages - Officet's Directors and Majority Stockholders 604 Employee Pensions and Benefits 610 PurchasedWater. 615 Purchased Power Fuel for Power Production Chernicals._ Materials and Supplies :... ~._ Contractual. Services: Billin9 :....:..; ProfessionaL Testing J..!~!..e~~rt :!.'te~~._ Other ~._ 640 Rents. 650 Transportation Expense ~ 655 Insurance Expense '- ~ Regulatory Commission Expenses (Amortized Rate Case ExpenseL Bad Debt Expense ~ Miscellaneous Expenses. 839 Description (a) Residential Service Total Water Operation And Maintenance Expense._ = = ==* * ThIs amount should tie to Sheet F-3. Type of Meter... (b) WATER CUSTOMERS Equivalent Fador (c) 5/8" 3/4" D 1.5 1" D " DT 5.0 General Service 518" 3I4 a 1" " 3" 3 u 3" Unmetered Customers Other (Specify) Number of Actlve Customers Sl8rt End of Year ofyear (d) (e) D D D D DT DC.T D C T '1.0 ' Total Number of Meter Equivalents (c x e) (f) ** D = Displacement C= Compound T= Turbine Total W-3

19 UTIUTYNAME: SYSTEM NAME: YEAR OF REPORT DECEMBER PUMPING AND PURCHASED WATER STATISTICS (a) Water Purchased For Resale (Omit 000'5) (b) Finished Water From Wells (Omit OOO's) (e) Recorded Accounted For Total Water Loss Through Pumped And Une Flushing Purchased Etc (Omit OOO's) (Omit OOO's) [ (b)+(c)-{d) ] (d) (e) Water Sold To Customers (Omit OOO's) (f) January February March April_ May June JulY- August September October November December I I ' Total for Year If water Is purchased for resale indicate the following: Vendor Point of delivery If water is sold to other water utilities for redistribution list names of such utilities below: MAINS (FEET) Diameter ' Removed End Kind of Pipe of First of or of _tpvc. Cut ~ Coaled SI8eI. IIIC.) Pipe Year Added Abandoned Year PVC AlC ~~C 4" 4" 2" Q 570 2Z::iO I W-4

20 unu TY NAME: SYSTEM NAME: YEAR OF HEPORT DECEMBER WELLS AND WELL PUMPS (a) (b) (el (d) (e) Year Constructed Types of Well Construction and CasinSL _ Drilled Drilled Depth ofweus Diameters of Wells Pump - GPM Motor HP Motor Type * Yields of Wells in GPD Auxiliary Power 135' 4" Turbine ~ 44 OOO 354' 4" Submersible 1ooiXiO * Submersible centrifuaal etc. RESERVOIRS (a) (b) (e) Cd) (e) Description (steel concrete) Capacity of Tank Ground or Elevated Steel 1000 Ground HIGH SERVICE PUMPING (a) (b) (e) (d) (e) Momm Manufacturer Type Rated Horsepower N/A p umps Manufadurer Type _ Capacity in GPM Average Number of Hours Operated Per Day Auxiliary Power N/A W-5

21 UTILITY NAME: SOURCE OF SUPPLY YEAR OF REPORT DECEMBER Ust for each source of supply ( Ground Surface Purchased Water etc. ) Permitted Gals. per day Type of Source Unknown Dee[! Wells WATER TREATMENT FACILITIES Ust for each Water Treatment Facility: I Type Make Chem-Tech Feed Chem-Tech Feed ProQortional Pennitted Capacity (GPDL _ High service pumping Gallons per minute -0 Reverse Osmosis Urne Treatment Unit Rating _ ~ -0 Filtration Pressure Sq Ft. Gravity GPD/Sq.Ft. Disinfection Chlorinator Ozone Other Auxiliary Power t:jooe Lig Chlorine. W 6

22 UTIUTY NAME: SYSTEM NAME: GENERAL WATER SYSTEM INFORMATION YEAH OF REPORT DECEMBEH 31 J 2011 Furnish information below for each system. A separate page should be supplied where necessary. 1. Present ERC's the system can efliclenuy serve Maximum number of ERCs whtch can be served Present system COM ection capacily (in ERCs.) using existing lines Future connection capacity (in ERCs J upon service area bljildout. 5. Estimated annual Increase in ERCs * Is the uthity required to have fire flow capacity? If so how much capacity Is required? N/A 7. Attach a description of the fire fighting facilities.. 8. Oescnbe any plans and estimated completion dates for any enlargements or improvements 0( this system. ". 9. When did the company last file a capacity analysis report with the DEP? 10. If the present system does not meet the requirements of DEP rules submit the fouowing: s. Attach a description of the plant upgrade necessary to meet the DEP rules. b. Have these plans been approved by DEP? c. When will construction begin? d. Attach plans for funding the required upgradlng. e. Is this system under any Consent Order with DEP? 11. Department of Environmental Protection 10 # 12. Water Management District Consumptive Usa Permit' N/A a. Is the system In compliance with the requirements of the CUP? b. If not what are the utility's plans to gain compliance? An ERC is determined based on one of the following methods: (a) tf actual flow data are available from the preceding 12 months: Divide the total annual single family residence (SFR) gallons sold by the average number of SFR customers for the same period and divide the result by 365 days. (b) If no historical flow data are available Use: ERC = (Tolel SFR Qsllons sold (omll 000)1365 davs/350 Qallons per day). W -7

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24 UTILITY NAME: DECEMBER YEAR OF I~EPORT CERTIFICATION OF ANNUAL REPORT I HEREBY CERTIFY. to the best of my knowledge and belief: YES CD YES CO NO c=j 1. NO c:=j 2. The ubl lty is In substantial compliance with the Unlfonn System of Accounts prescribed by the Rorida Public Service Commission in Rule (1 ). Florida Administrative Code. The utility Is in substantial compliance with all applicabte rul(~ and orders of the Florida Public ~rvice Commission. YES NO CD r:::=j 3. YES NO CD c::j 4. There have been no communicauons from regulatory ag.mes concerning noncompliance with. or deficiencies In. financial reporting practices that could have a material effect on the financial stnement of the utility. The annual report falrty represents the financial condition and results of operations of the respondent for Ih.e period presented and other information and statements presented in the report as to the business affairs of the respondent are true correct and complete for the period for which it represents. Items Certified u::j [CJ [CJ [LJ Date: c=j CJ CJ CJ ief Executive Officer of the utility) March (signature of Chief Rnanclal Officer of the utility) Date: Each of the four items must be certified YES or NO. Each item need not be certified by both officers. The items being certified by the officer should be indicated in the appropriate area to the left of the signature. Notice: Section Florida StaMes. provldes that any person who knowingly makes a false statement in writing with the intent to mislead a public sejvant in the performance of his duty shall be guilty of a misdemeanor of the second degree. V-1

25 Company: Reconciliation ofrevenue to Regulatory Assessment Fee Revenue 2011 Water Operations CJassC For the Year Ended December31 I io:l A liy Accounts ::: ': -r.' ~ " W~< (b) Gross Water Revenues Per Sch. F-3.~.. {cj Gross Water Revenues Per RAF Return '" y (d) Difference (b) - (c) I Gross Revenue: Residential Commercial : Industrial Multiple Family Guaranteed Revenues Other. Total Water Operating Revenue LESS: Expense for Purchased Water from FPSC-Regulated UtIlity Net Water Operating Revenues explanations: " Instructions: For the current year reconcile the gross water revenues reported on Schedule F-3 with the gross water revenues reported on the company's regulatory assessment fee return. Explain any differences reported in column (d).