CLASS A WATER AND/OR WASTEWATER UTILITIES FINANCIAL, RATE AND ENGINEERING MINIMUM FILING REQUIREMENTS VOLUME I FOR THE

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1 CLASS A WATER AND/OR WASTEWATER UTILITIES 'i B FINANCIAL, RATE AND ENGINEERING MINIMUM FILING REQUIREMENTS OF L 1 L 1 I SANLANDO UTILITIES CORPORATION Exact Legal Name of Utility Docket No.: -WS VOLUME I FOR THE Test Year Ended: December 1,1 FPSC:- C OMHt S S i ON C L E 5

2 SCHEDULE E-I E - E- E E-5 E- E- E-8 E- E-IO E-I I E-I E-I E-I F-I F- F- F- F-5 F- F- F-8 F- F-IO A-I Interim A- Interim A- Interim B-I Interim 8- Interim 8- Interim 8- Interim C-I Interim C- Interim C-5 Interim D-I Interim D- Interim D- Interim E-I Interim E- Interim PAGE(S) I I8 1 I1 Ill CLASS A AND B WATER AND/OR SEWER UTILITIES FINANCIAL, RATE AND ENGINEERING MINIMUM FILING REQUIREMENTS INDEX RATE SCHEDULES DESCRIPTION OF SCHEDULE Rate Schedule Revenue Schedule at Present and Proposed Rates Customer Monthly Billing Schedule Miscellaneous Service Charges Miscellaneous Service Charge Revenue Public Fire Hydrants Schedule Private Fire Protection Schedule Contracts and Agreements Schedule Tax or Franchise Fee Schedule Service Availability Charges Schedule Guaranteed Revenues Received Schedule Class A Utility Cost of Service Study Projected Test Year Revenue Calculation Billing Analysis Schedule (contained in Volume ) ENGINEERING SCHEDULES Gallons of Water Pumped, Sold and Unaccounted For Gallons of Wastewater Treated Water Treatment Plant Data Wastewater Treatment Plant Data Used and Useful Calculations -Water Treatment Plant Used and Useful Calculations -Wastewater Treatment Plant Used and Useful Calculations -Water Distribution System and Wastewater Collection System Margin Reserve Calculations -Water and Wastewater Equivalent Residential Connections -Water Equivalent Residential Connections - Wastewater INTERIM RATE SCHEDULES Water Rate Base - Interim Sewer Rate Base -Interim Adjustments to Rate Base Schedule of Water Operating Statement - Interim Schedule of Sewer Operating Statement - Interim Adjustments to Operating Income Taxes Other Than Income Reconciliation of Total Income Tax Provision State and Federal Income Tax Calculation -Current Deferred Tax Expense - Interim Requested Cost of Capital Reconciliation of Capital Structure to Rate Base Short-Term Debt Rate Schedule -Present, and Interim Revenue Schedule at Present and Interim Rates

3 CLASS A AND B WATER AND/OR SEWER UTILITIES FINANCIAL, RATE AND ENGINEERING MINIMUM FILING REQUIREMENTS INDEX SCHEDULE PAGE@) DESCRIPTION OF SCHEDULE VOLUME I RATE BASE A-I A- A- A A-5 A- A- A-8 A- A-IO A-I1 A-1 A-I A-I A-I5 A-I A-I A8 A-I B-1 B B c-1 c- c- c c-5 C- C- c-8 c- c-1 D-I D - D- D D-5 D-8 D Schedule of Rate Base -Water - Final Schedule of Rate Base -Sewer Adjustments to Rate Base -Final Annual Plant Additions and Balances Water Plant in Service by Primary Account Sewer Plant in Service by Primary Account Summary of Non-Used & Useful Plant Annual Accumulated Depreciation Additions and Balances Water Accumulated Depreciation by Primary Account Sewer Accumulated Depreciation by Primary Account Annual ClAC Additions and Balances ClAC by Classification Annual Accumulated Amortization of ClAC Additions and Balances Accumulated Amortization of ClAC by Classification Schedule of AFUDC Rates Used Annual Advances for Construction Additions and Balances Calculation of Working Capital Allowance Comparative Balance Sheet -Assets Comparative Balance Sheet - Liabilities 8 Owners' Equity NET OPERATING INCOME Schedule of Water Operating Statement - Final Schedule of Sewer Operating Statement - Final Adjustments to Operating Income -Final Test Year Operating Revenues Operation and Maintenance Expenses by Month -Water Operation and Maintenance Expenses by Month -Sewer Comparative Operation and Maintenance Expenses -Water Comparative Operation and Maintenance Expenses - Sewer Schedule of Test Year Contractual Services Analysis of Rate Case Expense Analysis of Major Maintenance Projects -Water and Sewer Schedule of Allocated Expenses Depreciation Expense -Water Depreciation Expense -Sewer Schedule of Taxes Other than Income INCOME TAX Reconciliation of Total Income Tax Provision -Final State and Federal Income Tax Calculation -Current -Final Schedule of Interest in Tax Expense Calculation BooklTax Differences - Permanent Deferred Tax Expense - Final Accumulated Deferred Income Taxes - Final Investment Tax Credits Parent@) Debt Information Income Tax Returns Miscellaneous Tax Information COST OF CAPITAL Requested Cost of Capital -Final Reconciliation of Capital Structure to Requested Rate Base -Final Preferred Stock Outstanding Short-Term Debt Long-Term Debt Variable Rate Long-Term Debt Schedule of Customer Deposits

4 Schedule of Water Rate Base Docket No.: -WS Schedule Year Ended: 1/1/1 Interim [ ] Final [XI Historic [XI Projected [ 1 Schedule: A-1 Page 1 of 1 Preparer: Kirsten Markwell Explanation: Provide the calculation of average rate base for the test year, showing all adjustments. All non-used and useful items should be reported as Plant Held For Future Use. Line Average Amount Per A- Utility Adjusted Utility Supporting No. Description Books Adjustments Balance Schedule(s) 1 Utility Plant in Service s,,5 $ (,8,) (A) $,51,5 A-, A Utility Land & Land Rights Less: Non-Used & Useful Plant Construction Work in Progress Less: Accumulated Depreciation Less: ClAC Accumulated Amortization of ClAC Acquisition Adjustments Accum. Amort. of Acq. Adjustments Advances For Construction 18,51 1,1 (1,1,1) (,,8),8,18, (,5,55) (,,1) 8,,51 A-, A-5 A- A- A-, A- A-, A-1 A-, A-1 A-, A-1 1 Working Capital Allowance 5,8 (F) 5,8 A-, A- Total Rate Base $,8,8 $ (,) $,,51 1

5 Schedule of Wastewater Rate Base Docket No.: -WS Schedule Year Ended: 1/1/1 Interim [ ] Final [XI Historic [XI Projected [ ] Schedule: A- Page 1 of 1 Preparer: Kirsten Markwell Explanation: Provide the calculation of average rate base for the test year, showing all adjustments. All non-used and useful items should be reported as Plant Held For Future Use. (1) () () () (5) Average Amount A- Adjusted line Per Utility Utility Supporting No. Description Books Adjustments Balance Schedule(s) 1 Utility Plant in Service $ 5,5,5 $,1, (A) $,1,1 A-, A- 5 a Utility Land & Land Rights Less: Non-Used & Useful Plant Construction Work in Progress Less: Accumulated Depreciation Less: ClAC Accumulated Amortization of ClAC Acquisition Adjustments Accum. Amort. of Acq. Adjustments Advances For Construction Working Capital Allowance Total Rate Base,8 1 8, (8,) (1,8,58) (5,) (1,,1),5 io,,8 8, (A), A-, A- A- A- A-, A-1 A-, A-1 A-, A-1 A-, A-1 A-, A-

6 Schedule of Adjustments to Rate Base Docket No.: -WS Schedule Year Ended: 1/1/1 Interim [ 1 Final [XI Historic [XI Projected [I Schedule: A- Page 1 of Preparer: Kirsten Markwell Explanation: Provide a detailed description of all adjustments to rate base per books, with a total for each rate base line item. Line No. Description Water Wastewater so (A) Utility Plant in Service (1) Restate UPlS Per COA for 1/1/1 - //1 (booked 1) Organization.5.1 Franchises. Land & Land Rights Source of Supply. Land & Land Rights Water Treatment Land & Land Rights General Pit. Structures & improvements Water Treatment.5 / 5. Structures & improvements General Plt. Wells & Springs. Electric Pump Equip 55. Electric Pump Equip Water Treatment. Electric Pump Equip T & D. Water Treatment Equipment. Distribution Reservoirs &Standpipes 1. Transmission & Distribution Mains. Service Lines. Meters.5 1. Office Furniture & Equipment Tools, Shop & Garage Equipment.5 1. Laboratory Equipment.5 1. Communication Equipment.5 1. Miscellaneous Equipment 8.5 Water Plant Allocated 5.5 Land &Land Rights Reclaimed Water 5. Structures & Improvements - Pump Lift Station 5. Structures & improvements - Treatment & Disposal. Force Mains 1. Sewer Gravity Mains 1 Manholes. Services to Customers 1. Pumping Equipment 5. Reuse Transmission & Distribution 8. Treatment & Disposal Equip Wastewater Treatment () (1,) (,) (,) (,5) 1,1,5 (1,5,8),55, 8,8 (.) (8) (5,) (1,885) () () (,5) (,8),8 (,1),5, () (8.18) (188,1) (,5,1) (,5) (,1) 1, (1,) 5,1 188,1 (.81),5,1 (1,1), 1,51 (5,) (8,55) 8. Other Pit & Misc. Equipment (1) Total Restatement of UPlS $ (,) $ (8,) () Restate rate base allocations from W5C I Utilities inc..1 Franchises (1).5 f 5. Land &Land Rights Structures & Improvements,5,.5 1. Office Furniture & Equipment (18,18) (1,188).5 1. Tools, Shop & Garage Equipment,8, Communication Equipment, 1, Water Plant Allocated (1,18) Total restatement of allocations. $ (,) S 8,88 ()Adjust Common Plant Allocations between Systems Structures & Improvements (1,1) 1, Office Furniture & Equipment (8,18) 8, Transportation Equipment (,),.5 1. Tools, Shop & Garage Equipment (1,1) 1, Laboratory Equipment (.), Power Operated Equipment (8) Communication Equipment (,),.5 1. Miscellaneous Equipment 5.5 (5,5) Other Piant Allocated (,81).81 Total Common Plant Allocations between Systems S (1,,) S 1,, 1) 51 / 1 Adjust for Vehicle usage bv Sanlando s (1.8) S (81,8) Adjustments totest Year Utility Plant in Service $ (,8,) $ 1..58

7 Schedule of Adjustments to Rate Base Docket No.: WS Schedule Year Ended: 1/1/1 Interim [ 1 Final [XI Historic [XI Projected [ 1 Schedule: A- Page of Preparer: Kirsten Markwell Explanation: Provide a detailed description of all adjustments to rate base per books, with a total for each rate base line item. Line No. Description Water Wastewater 1 1Al.. Utilitv. Plant in Service contd. (5) Pro Forma Plant Additions 1. SR FDOT Widening T & D Mains s 1.1.5R FDOT Widening Force Main, 5. Des Pinar Force Main Replacement 1, 8. WWTP Filter Replacement,5 5. Eng-Wekiva-Apopka Reuse Main, 8 5. Wekiva-Apopka Reuse Main,, Total Pro Forma Piant Additions s 1,1 $,1, 1 () Retirements related to Pro Forma Additions 1.5R FDOT Widening T & D Mains (5,) 1. SR FDOT Widening Force Main (,) 1. Des Pinar Force Main Replacement (,) 1 8. WWTP Filter Replacement (,5) Total Retirements s (5,) s (,58) 1 Total Adjustments to Utility Plant in Service $ (,,85) $,1,8 (8) Construction Work in Progress 18 To remove from rate base average construction work in progress $ (1.1) $ (8,) 1 Total Construction Work in Progress $ (1. 5 (8,) (C) Accumulated Depreciation 1 (1) Restate Accum Depreciation Per COA for 1/1/1 - //1 (booked 1) Organization 1 ().5.1 Franchises 1,5,1. Structures & Improvements Source of Supply 1,1 5. Structures & Improvements WaterTreatment (,1).515. Office Structures & Improvements,,8,8. Wells & Springs (8) 8 8. Infiltration Gallery 1,. Supply Mains 1 1. Power Generation Equipment () 1. Electric Pump Equip 55 (). Electric Pump Equip Water Treatment (.). Electric Pump Equip T&D (1). Water Treatment Equipment (1) 5. Distribution Reservoirs & Standpipes, 1. Transmission & Distribution Mains 5,. Service Lines (81) 8. Meter Instailations (18). Meters (1.) 5. Hydrants () 1. Backflow Prevention Devices (). Other Miscellaneous Equipment Water Treatment (8). Other Miscellaneous Equipment Transmission & Distribution (5).51. Office Furniture & Equipment 8,5, TOOIS, Shop & Garage Equipment,,1.51. Laboratory Equipment (,) (.5) Power Operated Equipment (5) (5) Communication Equipment 1.,8.51. Miscellaneous Equipment Other Piant (5) Structures & Improvements -Collection () 5 5. Structures & Improvements - Pump Lift Station (5,8) 5 5. Structures & Improvements Wastewater Treatment (,8,) Power Generation Equipment Collection Power Generation Equipment Treatment & Disposal () 5. Force Mains (8) 5 1. Sewer Gravity Mains (,5) 58. Services to Customers,85 5. Flow Measuring Devices (). Reuse Services (5) 1. Reuse Meters & Installations () 1. Pumping Equipment () 1.5 Pumping Equipment Reclaimed Water Treatment (). Reuse Distribution Reservoirs 5 5. Reuse Transmission & Distribution Treatment & Disposal Equip Wastewater Treatment (,8) 8. Outfall Lines () 8 8. Other Plant Collection (8) 8. Other Piant Pump (1.) 8. Other Plant Wastewater Treatment (1.8) Other Piant Reclaimed Water Treatment (18) Total Adjustment to Accum Depreciation per COA S, S (1,8)

8 Schedule of Adjustments to Rate Base Schedule: A- Docket No.: -WS Page of Schedule Year Ended: 1/1/1 Preparer: Kirsten Markwell Interim [ ] Final [XI Historic [XI Projected I Explanation: Provide a detailed description of all adjustments to rate base per books, with a total for each rate base line item. Line No. Description Water Wastewater 1 (C) Accumulated Depreciation contd () Restate rate base allocations from WSCI Utilities, Inc..1 Franchises Structures & Improvements (1,) (,).5 1. Office Furniture & Equipment 8.8 8, Tools, Shop &Garage Equipment (.5) (.).5 1. Communication Equipment,, 8.5 Other Tangible Plt Water 1,1 Total Rate Base Allocation Adjustment from Utilities, Inc. s 5,51 f 5,5 () Adjust Common Plant Allocations between Systems based on Structures & Improvements,1 (,1).5 1. Office Furniture &Equipment 8, (8,) Transportation Equipment,1 (,1).5 1. Tools, Shop & Garage Equipment,5 (,5).5 1. Laboratoly Equipment, (,) Power Operated Equipment ().5 1. Communication Equipment (,1), Miscellaneous Equipment (,181),181 Total Common Plant Allocations between Systems s 51,1 $ (51,1) (5) Adiust accumulated depreciations for vehicle usaae by Saniando s 1,55 $ 8,8 Adjustments to Test Year Utility Accumulated Depreciation $ 1,,1 S (,5) () Pro Forma Plant Additions 1. SR FDOT Widening T & D Mains. SR FDOT Widening Force Main (,8) (1,). Des Pinar Force Main Replacement (.5) 8. WWTP Filter Replacement (,1) 5. Eng-Wekiva-Apopka Reuse Main (,1) 5. Wekiva-Apopka Reuse Main (,) Total Pro Forma Plant Additions s (,8) S (1,58) () Retirements related to Pro Forma Additions 1. SR FDOT Widening T & D Mains 5,. SR FDOT Widening Force Main. Des Pinar Force Main Replacement,, 8. WWTP Filter Replacement 1,5 Total Adjustments Accum Depr - Retirements s 5, S 18. Pro Forma Adjustments to Accumulated Depreciation $,55 $.18 (D) Contributions in Aid of Construction (1) Restate ClAC Per COAfor 1/1/1 - //1 (booked 1) Transmission &Distribution Mains Service Lines Force Mains Gravity Mains 1 Manholes Outfall Lines Adjustments ClAC -Lines Meters Meter Installations Hydrants Adjustments ClAC - Meters & Meter Installations Structures & Improvements Source of Supply Structures & Improvements Water Treatment Wells & Springs Electric Pump Equipment Water Treatment Water Treatment Equipment Distribution Reservoirs & Standpipes Other Tangible Structures & Improvements Pump Lift Station Structures & Improvements Wastewater Treatment Structures & improvements General Plant Plant Mod Fee Treatment & Disposal Treatment Equipment Adjustments ClAC - Property Total Adjustments to Accumulated Depreciation $ 1,5,5 $ (5,) 1,1 18,1 (1.88), 1,5,8 s 15,88 $,8 18,8,5 s,1 $ 85,185 1, 1,1 5,,5 5,5 5,8 (,,5),5,18 (1,1), s 1,5 S 5, Total Adjustments to ClAC per COA $ 58, S,5 5

9 Schedule of Adjustments to Rate Base Docket No.: -WS Schedule Year Ended: /1/ Interim [ ] Final [XI Historic [XI Projected [ 1 Schedule: A- Page of Preparer: Kirsten Markwell Explanation: Provide a detailed description of all adjustments to rate base per books, with a total for each rate base line item. Line No. Description Water Wastewater ' ID).. Contributions in Aid of Construction contd. () Reclass ClAC from Miscellaneous Revenues: ClAC Suspense Connection Meter Fee Adjustments ClAC Amortization - Property Total Adjustments to reclass ClAC $ (1,) (5,8) (.8) 5 Total Adjustments ClAC $ 5,1 $,5 (E) Accumulated Amortization Contributions In Aid of Construction (1) Restate Accum Amort ClAC Per COAfor 1/1/1 - //1 (booked 1/1) Transmission & Distribution Mains (,) Service Lines 5,55 Reuse Services force Mains Gravity Mains/ Manholes Outfaii Lines Adjustments CiAC Amortization - Lines Meters Meter Installations Hydrants Adjustments ClAC Amortization - Meters & Meter Installations Organization Structures & Improvements Source of Supply Structures & Improvements Water Treatment Wells & Springs Electric Pump Equipment Water Treatment Electric Pump Equipment SRC Electric Pump Equipment Trans & Dist Water Treatment Equipment Distribution Reservoirs & Standpipes Other Tangible Structures & Improvements Pump Lift Station Structures & Improvements Wastewater Treatment Structures & improvements General Plant Plant Mod Fee Treatment & Disposal Treatment Equipment Reserve Capacity Fee Plant Mtr Fee (F) Working Capital per Schedule A- (G) Restate Deferred Asset allocations from W5C / Utilities Inc. Deferred Rate Case Expense Rate Case Accumulated Amortization Deferred Maintenance 51 Deferred Maintenance Accumulated Amortization,5,5 (,8) (1.) 8.58 $ (1,8) $ (,) ,1 $, $ 8,O 5 18,8 (,) 8,5 (,) (,) (5) (5,8) (,5) (,5) (5,8),1,8 (,58,5) (5) (,5) 1 () 1 $ 1,8 $ 1,1 s (5,8) s Total Adjustments to ClAC Amortization per COA $ (1.8) $ 8,

10 Schedule of Water and Wastewater Plant in Service Annual Balances Subsequent to Last Established Rate Base Docket No.: -WS Test Year Ended: 1/1/1 Schedule: A- Page 1 of 1 Preparer: Kirsten Markwell Explanation: Provide the annual balance of the original cost of plant in service, for water and sewer separately, for all years since either rate base was last established by this Commission, or the date of inception of utility service if rate base has not been established previously by this Commission; and yearly additions, retirements, and adjustments by dollar amount up to the end of the test year. Provide an additional page if necessary. If a projected test year is used, include the projected annual additions and/or retirements specifically identifying those amounts. Line Year-End Balance No. Description Water Wastewater 1 Balance 1/1/8 $,, $,18, Additions Retirements 5, 51,85 Adjustment - Rounding 5 Balance 1/1/ ' $,, $,8, 8 1 Adjustments per Docket -WS Adjustment Annual Report balance Additions Retirements Adjustments (,),8 (5,) (1,5) (,8) 1,, (,5) (1,) 1 Adjustment - Rounding Balance 1/1/1 ',1,,,8 'Balance per Annual Report ' Balance per 1 Annual Report

11 Schedule of Water Plant in Service By Primary Account Test Year Average Balance Docket No.: -WS Schedule Year Ended: 1/1/1 Historic [XI Projected [ 1 Schedule: A-5 Page 1 of Preparer: Kirsten Markwell Recap Schedules: A-1, A- (1) () () () (5) () () (8) Line Prior Year Test Year 1 Month Adjusted Non-Used & Non-Used & No. Account No. and Name 1/1/ 1/1/1 Average Balance Adjustments' Average Useful % Amount INTANGIBLE PLANT 1.1 Organization.1 Franchises.1 Other Plant & Misc. Equipment SOURCE OF SUPPLY AND PUMPING PLANT. Land & Land Rights. Structures & Improvements 5. Collect. & Impound. Reservoirs. Lake, River & Other Intakes. Wells &Springs 8. Infiltration Galleries &Tunnels. Supply Mains 1. Power Generation Equipment. Pumping Equipment. Other Piant & Misc. Equipment WATER TREATMENT PLANT. Land & Land Rights. Structures & Improvements. Pumping Equipment. Water Treatment Equipment. Other Plant & Mix. Equipment TRANSMISSION & DISTRIBUTION PLANT. Land & Land Rights. Structures & Improvements. Pumping Equipment. Distr. Reservoirs &Standpipes 1. Transm. & Distribution Mains. Services. Meters & Meter Installations 5. Hydrants. Backflow Prevention Devices. Other Plant & Misc. Equipment GENERAL PLANT.5 Land & Land Rights.5 Structures & Improvements.5 Office Furniture & Equipment 1.5 Transportation Equipment.5 Stores Equipment.5 Tools, Shop &Garage Equipment.5 Laboratory Equipment 5.5 Power Operated Equipment.5 Communication Equipment.5 Miscellaneous Equipment 8.5 Other Plant - Allocations Total,, 1,8 88, 18, 1,1, 1,8 5, 81,1,1,5 8,8,5 5, 1,, 8,, 1,5, 1,51,, 55,85 1,5,58,,, 88,,1 1,1 1, 8,5 5,5, 1,,5 88, 18, 1,1, 1,8,,, ,5,5 15, 1,5,,88,5 1,51,55 1,518,8,55 5.,5 58,1,18,1,1 5,,85 1, 8,1,5 Reconciliation to Annual ReDort Annual Allocations between Systems:.5 Structures & Improvements.5 Office Furniture & Equipment 1.5 Transportation Equipment.5 Tools, Shop & Garage Equipment.5 Laboratory Equipment 5.5 Power Operated Equipment.5 Communication Equipment.5 Miscellaneous Equipment 8.5 Other Plant -Allocations (88,) (5,) (8,) (1.8) (,5) () 1, (,) (.5) (,) (1.5 1.) (,) (1,15) (,1) 1,18, (1,) Total Per Annual Report,,,1,,,, 88, 18, 1,1, 1,8, 55,,, 8,5,5 8, 1,, 8,, 1,8,5 1,58,18 5, 5.58,,8,581,,5,,1, 1, 1,,1 (1,1) (,),55, (,) 1,1,5 8,8 (81 (,1 (5,) (1,) (1 (1 (,1) (,,) (1,1,88) (5,55) (,) (.81 (81 (5,),1 1, 1,, 8,8 18, 1,1.,,8,,,,5 8,1,5,8 1,1,,, 1,8, 1,58,51 5, 5,58,88,5 1,1,1,518, 1, 5,5 8.81,85, 1, (58,8) 1,8 $,,1 $,85,555 S.5. $ (,,85) f,8, ' Including Allocations between Systems. a

12 I I I I I I I 1 I I I I Scheduk of Water Plant in Service By Primary Account Florida Public Sewice Commission Test Year Average Balance Srheduk: A Company: Sanlando Utilifies Corp. Docket No.: -WS Page of Preparer: Kirsten Mahell Schedukvear Ended: 1/llzOlO Historic [XI Projected 1 I Recap Schedules: A-1, A line ( () () I 1) () () () 11 (1) 1) (1) (1) ) () U- Month NO. Account NO. and Name Der Jan-1 Feb-1 Mar.lO Apr-1 May-lO Jun-lU JuClO Aug-1 Sep-1 Oct-1 Now-1 Dec-1 Average 1 INTANGIBLE PLANT 5 8,, 1,8,. 1,8,,.8,,,s,8,,8,8,.8.,,8.,,8.,,8,,,8,,,5,,,5, 1,,5,,, 1.1 Organization.1 Franchises.1 Other Plant E Mac. Equipment SOURCE OF SUPPLY AND PUMPING PUNT. Land & Land Rights. Structures E lmprovementr 5. Collect. E Impound. Rerervoirr. Lake, River & Other intaker. Wells & Springs 8. lnhltration Galleries E Tunnels. Supply Mains 1. Power Generation Equipment. Pumping Equipment. Other Piant & Mix. Equipment WATER TREATMENT PLANT. Land E Land Rights. Structures E Improvements. Pumping Equipment. Water Treatment Equipment. Other Plant & MIIC. Equipment TRANSMISSION E DISTRIBUTION PLANT. Land E Land Rights. Structures & Improvements. Pumping Equipment. Dirtr. Rerervoirr E Standpipes 1. Tranrm. E Distribution Mains. Services. Meters E Meter Installations 5 Hydrants. Sackflow Prevention Devices. Other Plant & Mtrc. Equipment GENERAL PLANT.5 Land & Land Rights.5 Structures & Improvements.5 Office Furniture E Equipment 1.5 Transportation Equipment.5 Stores Equipment.5 Took, Shop E Garage Equipment.5 Laboratow Equipment 5.5 Power Operated Equipment.5 Communication Equipment.5 Miscehneous Equipment 8.5 Other Plant - Aliocatianr Total ReCOnCiliation to Annual Re~ort Annual AII~~ations beween Syrtcmr:.5 Structures & Improvements.5 Office FumitUre & Equipment 1.5 Transportation Equipment.5 Tds, Shop & Garage Equipment.5 Laboratow Equipment 5.5 Power operated Equipment.5 Communication Equtpment.5 M~s~ellane~us Equipment 8.5 Other Plant- Aliocatms 88, 18, 1.1, 1,8 5, 81,1,1,5 8,8,5 5. 1,, 8,, 1,5, 1,51,, 55,85 1,5,58,,, 88, 88, 18, 1.1, 1,8 5, 81,1,1,8 8,8,5 1,5 1,, 8,,8 1,, 1,518,1, 55,85 1, ,, , 18, 1.1, ,1,1,5 8,8,5,1 1,, 8,,85 1,. 1,5,1.5 55,85 1,,5,1,,8 88,558 88, 18, 1,1, ,5,,1 8,8.5,1 1,, 8,, ,55.5,5 55, ,.5 88, , 1,1, 1,8 5, 81,5,1,1 8, ,, 8,, 1,5,1 1.5.,5 55,85 1,,58,8,8,8 8, 88, 18. 1,1, 1,8 5, 81,5,1,1 8, ,, 8,5, 1, ,55.8,5 55,85 1,1,588,8,, 8,1 88, 18, 1,1, 1, ,1,1 8,8,5,1 1,1, 8,5. 1,, ,588,1,,5 81,8 88, 18, 1,1, 1,8 5, 81,5,1.5 8,8,5,1 1,1, 8,1,5 1,,55 1,585,, 55,85 1.1,588,8,1, 81, 88, 18, 1,1, 1, ,5,8, 8, 8,5,1 1,1, 8,8, 1,8, 1,8,585, ,58,1,1,81 81,81 88, 18, 1,1, 1,8 5, 81,8,8,88 8,8,5,1 1,1, 8,,1 1,8, 1,,58, ,58,,1,5 8, 88, 18, 1,1, ,1,8,15 8,8.5,1 1,5,5 8,,88 1,8, ,85,55,,,1, 1,5, 88, 18, 1.1, 1,8 5, 8,1,8,5 8.1,5,1 1,, 8,1,55 1,5, 1,5,,8 5,85.55,,,18.5,11 88, 18, 1.1, 1,8.,,1,1,8 8,5,5 15, 1,5.,88,5 1,51,55 1,518,8,55 5,.5 58,1,18.1,1 88, 18. 1,1, 1,8, 55,,, 8,5.5 8, 1,, 8,, 1,8,5 1,58, ,58,1 1,1 1,, 1,1 1., 1,1 1,.1, 1,,5, 1,,1, 1,,5, 1,.51, 1,,. 1,,, 1,,5, 1,,, 1, 5,,85 1,,1, 1. 8, ,51 5.5, 5.5, , 5.5 1, , , ,5 5.5,5 5,5 8,1,5 1,,1,85,85,85 (1,) (1,) (1.) (1,) (1,) (1,) (1,) (1,) (1,), 1, $,,1 $,5,5 $,8, $,8, $,5, $,55,15 $,,5 $,, $,8,1 $,,8 $ 5,5, $ 5,1, $,85,555 $.5. (88.) (5,51 (8.) (1,8) (.5) 1 1, 1.1 (,1 (1.51.) (,1 (1,15l (.1) (,5) I1.l Total Per Annual Report 1,,,1.,,8,581,,5,

13 Schedule of Wastewater Plant In Service By Primary Account Test Year Average Balance Docket No.: -WS Schedule Year Ended: 1/1/1 Historic [XI Projected I I Florida Public Service Commlssic Schedule: A- Page 1 of Preparer: Kirsten Markwell Recap Schedules: A-, A-.. Prior Year Test Year 1 Month Line No. Account No. and Name 1/1/ 1/1/1 Average Balance Adjustments' Average Useful % Amount 1 INTANGIBLE PLANT 51.1 Organization S () S Franchises 8.1 Other Plant & Misc. Equipment COLLECTION PLANT 5. Land &Land Rights 5. Structures & Improvements 55. Power Gen Equipment. Collection Sewers - Force 1. Collection Sewers -Gravity. Special Collecting Structures. Services to Customers. Flow Measuring Devices 5. Flow Measuring Installations 8. Other Plant & Misc. Equipment SYSTEM PUMPING PLANT 5. Land &Land Rights 5. Structures & Improvements. Receiving Wells 1. Pumping Equipment 8. Other Plant & Misc. Equipment TREATMENT AND DISPOSAL PLANT 5. Land & Land Rights 5. Structures & Improvements 55. Power t en Equip 8. Treatment & Disposal Equipment 81. Plant Sewers 8. Outfall Sewer Lines 8. Other Plant & Misc. Equipment RECLAIMED WATER DISTRIBUTION PLANT 5.5 Land &Land Rights 1.5 Pumping Equipment.5 Reuse Distribution Reservoirs 5. ReuseTransmission & Distribution 8.5 Other Plant & Misc Equipment. Reuse Services. Reuse Mtr Installations GENERAL PLANT 5. Land &Land Rights 5. Structures & Improvements. Office Furniture & Equipment 1. Transportation Equipment. Tools, Shop & Garage Equipment. Laboratory Equipment 5. Power Operated Equipment. Communication Equipment. Miscelianeous Equipment 8. Other Plant - Allocations Total Reconciliation to Annual Report 1. Collection Sewers - Gravity Annual Allocations between Systems:.5 Structures & Improvements.5 Office Furniture & Equipment 1.5 Transportation Equipment.5 Tools, Shop & Garage Equipment s $ - s 8,1 1,5 1,58,5,8.5 Laboratory Equipment 5.5 Power Operated Equipment.5 Communication Equipment.5 Miscellaneous Equipment 8.5 Other Plant -Allocations,5 (1,1,,5,1 (1 (1,18) (,) 1, Total Per Annual Report,8,..8 1,,,5 5,8,8 1,5 1,5,,5,58 1,8,55,5,, 5,,,8,1, 5,8 8,58 8, 8,,18 5 1,5 1,85,8,8,,,,,18,8,8,,1 1,5 1,,,5 1,1,8,5,55,5,8, 5. 1, () 1, 5, 8, , , 1,5 1,1,558,1,558,,,18, 8,1,8 1, 1,5 1,,8,5,1,8,,55,,, 5,,88 188,1,5,1 5,18 8,5 8, 8, (8,18) (,8), 1,51 (,81),5,1 85, (1) 188,1,8,1 (188,) (,1,1 ) 81, 1,855 1,8, 8 1,58 (,) Adjusted Non-Used.Si Non-Used &,18 1,5 18,,8, 1,,,,1,,8,8,1, 1,5 1,5,881,5,58,s,,55,5,, 5,,88 1,1 1,,5 1,855,585, 8,1 5, $ 5,1, S 5,58, $ 5,,5 S,1,8 S,,51 (1.) Erroneously omitted from Annual Report 88,, 5, 1,51, 8,, 1,8 1,15 * Including Allocations between Systems. 1

14 I I I I 1 I I I I 1 I I I I I Schedule of WaRewater Plant in Service By Primaly Account Florida Public Sewice Commission Test Year Avenge Balance Schedule: Ad Page of Docket NO.: -WS Preparer: Kirsten Markwell Schedule Year Ended 1/llZOlO Historic [XI Projected ( ) Recap Schedules: A-, A- (1) () 1) (1 (5) 1) () (8) 11 ( () (1) (1) ) 1) 1- Month line No. Account No. and Name Dec Jan-1 Feb-1 Mar-1 Apr-1 May1 Juc-1 JuClO Aug-1 SeplO OR-1 Nov-1 Dec-1 Average 1 INTANGIBLE PLANT Organization 5.1 Franchises 8.1 Other Plant & Mirc. Equipment COLLECTION PLANT 5. Land & Land Rights 5 Structures & improvements 55. Power Gen Equipment. Collection Sewers. Force 1 Collection Sewers. Gravrty. Special Collecting Structures. Services to Customers. Flow Measuring Devices 5 Flow Measuring Installations 8. Other Plant & Mix Equipment SYSTEM PUMPING PLANT 5 Land & Land Rights 5. Structures & Improvements. Receiving Wells 1 Pumping Equipment 8. Other Plant & Mix. Equipment TREATMENT AND DISPOSAL PLANT 5. Land & Land Rights 5 Structures & Improvements 55. PowerGen Equip 8. Treatment & Disposal Equipment 81 Plant Sewerr 8. Outfall Sewer Liner 8. Other Plant & Mw. Equipment RECLAIMED WATER DISTRIBUTION PLAN1 5 5 Land & Land Rights 1.5 Pumping Equipment. Reuse Distribution Reservoirs 5 ReuseTransmission & Distribution 8.5 Other Plant & Misc Equipment. Reuse Services. Reuse Mtr Installations GENERAL PLANT 5. Land & Land Rights 5 Structures & Improvements Office Furnture & Equipment 1. Transportation Equipment. Tools, Shop & Garage Equipment. Laboratory Equipment 5. Power Operated Equipment. Communication Equipment. Miscellaneous Equipment 8. Other Plant - Allocations Total Reconciliation to Annual Rep& 1 Collection Sewers. Gramfy Annual AII~cationi between Systems:.5 Structures & Improvements.5 Office Furnotwe & Equipment 1.5 Transportation Equipment.5 Tools, Shop &Garage Equipment.5 Labantory Equipment 5.5 Paweroperated Equipment.5 Communication Equipment.5 Mlrcellaaneour Equipment 8.5 Other Piant- Allocationr $ $ $ $ $ ' $ $ $ $ $ 8,1 8,1 8,1 8,1 8,1 8,1 8,1 8,1 8,1 8,1 8,1 8,1 1,5 1,58,5,8,,5 1,5,,5, 1,5,,5, 1,5, ,5,,5, 1...,,.%..%, 5,8,8 1,5 1,5,,5,58 1,8,55,5,, 5,,,8,1, 5,8 8,58,,85,5,8 1,5 1,5,5,5,58 1,8,55,5,, 5,,,8,1, 5,8,,85 8,1,8 1,5 1,,8,5,58 1,8,55,5,, 5,,,8,1. 5,8,, 85.5,8 1,5 1.%,8,5,58 1,8,55,5,, 5,,,8,1, 5,8,,, 85,8,8 1,5 1,,,5,58,5,55,5,, 5,,,8,1, 5,8 1,5,,5,.,, 8,88,8 1,5 1,,1,5,58,5,55,5,, 5,,,8,1, 5, , ,58 5 1,5,,5,8, 5 1,5 5,5,5,5, 5 1,5,,5,, ,55, ,5 5,88,55,55 5 1,5 5,555,58, 1,,,.,,.%,,,,5 1,,8 1,5 1,,,5,58,5,55,55,1, 5,,,8,1, 5,8 8, , 8.,18,,,8 1,5 1,,181,5,58,5,55,55,, 5,,,8,1, 5,8 8, , 8,,1,,,8 1,5 1,,.5,58,5,55,55,55, 5,,,8,1, 5,8.. 8, , 8,,1,8,,8 1,5 1,,,5,58,5.55,55,55, 5, 1.,,1,,88, ,5,,5 1,1,5,55,55,5, 5, 1.,1,8 1,,8 1,5 1,51,1,5 1,1,5,55,55,, 5, 1, 8, 8, 8, 8, 8, 8, 8, 8, 8, 8, 8, 8. OW OW O W OW $ 5,1, $ 5,,1 $ 5,5, $ 5,, S 5,8,8 S 5,5,8 S 5,,85 $ 5,,585 $ 5,1,8 $ 5,,8 S 5,8,8 $ 5,8, $ 5,58, $ 5,,5 (1.) Enoneourhl ommed tom Annual Report ,5 (1.),.5 Total Per Annual Report.8.,8,1, 5,8 8, ,,8,1, 5,8 8, , 8,,8,1, 5,8 8, , 8,,18 5 1,5 1,85,8,8,,,,18,8,8,,1 1,5 1,,,5 1,1,8,5,55,5,8, 5, 1, (1 1, 5, 8, ,18 8,, 1.S ,1 (1,18) 1.) 1.W,,8 81, 1,5 1,1,558,1.558,,.18. 8,1,8 1, 1,5 1,,8,5,1,8,,55,,, 5,,88 188,1,5,1 5,18 8,5 8, 8,

15 Non-Used and Useful Piant - Summary. Final Docket No.: -WS Schedule Year Ended: 1/1/1 Schedule: A- Page 1 of 1 Preparer: Kirsten Markwell Explanation: Provide a summary of the items included in non-used and useful plant for the test year. Provide additional support schedules, if necessary. (1) (1 1) () Line Average Amount Utility Balance No. Description Per Books Adjustments Per Utility 1. WATER Plant in Service 5 Land Accumulated Depreciation 8 Other (Explain) Total WASTEWATER 1 Piant in Service 1 Land 18 1 Accumulated Depreciation 1 Other (Explain) Total Supporting Schedules: A-5, A-, A-. A-1 Recap Schedules: A-1, A- 1

16 Schedule of Water and Wastewater Accumulated Depreciation Annual Balances Subsequent to Last Established Rate Base Docket No.: -WS Test Year Ended: 1/1/1 Schedule: A-8 Page 1 of 1 Preparer: Kirsten Markwell Explanation: Provide the annual balance of accumulated depreciation, for water and sewer separately, for all years since either rate base was last established by this Commission, or the date of inception of utility service if rate base has not been established previously by this Commission; and yearly additions, retirements, and adjustments by dollar amount up to the end of the test year. Provide an additional page If necessary. If a projected test year is used, include the projected annual additions and/or retirements specifically identifying those amounts. Line Year-End Balance No. Description Water Wastewater 1 Balance 1/1/8 $ 1,1,5 $ 1,, Additions,5,8 Retirements Adjustment - Rounding 5 Balance 1/1/ Adjustments Annual report balance Adjustments per Docket -WS 8 Additions Retirements 1 Adjustment - Rounding Balance 1/1/1 $,1,5 $ 1,,1 1,5, (5,), 85,5 (,5) () $ 1,,581 $ 1,,1 'Balance per Annual Report Balance per 1 Annual Report 1

17 Allocations Schedule of Water Accumulated Depreciation By Primarq Account Test Year Average Balance Docket No.: -WS Explanation: Provide month ending balances for Preparer: Klrsten Markwell Schedule Year Ended: 1/1/1 each month of the test year and the ending balance Schedule: A- Page 1 of Historic [XI Projected [ I for the prior year. Recap Schedules: A-1, A-8 (1) () 1) () (5) () ) (8) Line Prior Year Test Year 1 Month Adjusted Non-Used & Non-Used & No. Account No. and Name 1/1/ 1/1/1 Average Balance Adjustments' Average Useful % Amount 1 INTANGIBLE PLANT 1.1 Organization Franchises.1 Other Plant & Mix. Equipment SOURCE OF SUPPLY AND PUMPING PLANT. Land & Land Rights. Structures & lmprovements 5. Collect. & Impound. Reservoirs. Lake, River & Other Intakes. Wells & Springs 8. Infiltration Galleries &Tunnels. Supply Mains 1. Power Generation Equipment. Pumping Equipment. Other Plant & Misc. Equipment WATER TREATMENT PLANT. Land & Land Rights. Structures & Improvements. Pumping Equipment. Water Treatment Equipment. Other Plant & Misc. Equipment TRANSMl55lON & DISTRIBUTION PLANT. Land &Land Rights. Structures & Improvements. Pumping Equipment. Distr. Reservoirs & Standpipes 1. Transm. & Distribution Mains. Services. Meters & Meter Installations 5. Hydrants. Backflow Prevention Devices. Other Plant & Mix. Equipment GENERAL PLANT.5 Land & Land Rights.5 Structures & Improvements.5 Office Furniture & Equipment 1.5 Transportation Equipment.5 Stores Equipment.5 Tools, Shop &Garage Equipment.5 Laboratory Equipment 5.5 Power Operated Equipment.5 Communication Equipment.5 Miscellaneous Equipment 8.5 Other Plant ~ (8,1) (18,) (8,) (1,,5) (8,) (1) (.1) (1,1) (,81,8) (,51) (1,,) (,5) (1) () (8,5) (1,58) (51,1) (,) (.1) (5,) () 18.1 (,) (15,85) (55,8) (1,) () () (1,) (,5) (1,58,) (55,) () (5,) (,) (,,58) (,) (1,,8) (,581) () (5) (,5) (1,,8) (88,55) (,) (1,1) (8) (5,) (1.8) (,) (,) (55,8) (8.) () () (1.11) (,) (1,58,1) (,) (1) (,8) (,58) (,,55) (1,1) (1,,8) (,5) () (88) (88,) (1,5,5) (,) (1,5) (.) (1) (,8) (1,1),1 1,5 1,1 (,1) (,) (1) (8), , 1,5 (.) (8) 1,18 (8,) 1,55 (,) (1,8) (55,) (.5) () (8) (1.) (8,85) (1,51,85) (,1) () (,) (1,85) (,,5) (,) (1,,8) (,18) () () (,) (5,1) (,) (,81) (,) () (1,8) (,1) I1 5 Total Reconciliation to Annual ReDort. Other Plant & Misc. Equipment 8 Common Plant Allocations:.5 Structures & Improvements 5.5 Office Furniture & Equipment Transportation Equipment 5.5 Tools, Shop & Garage Equipment 5.5 Laboratory Equipment Power Operated Equipment 55.5 Communication Equipment 5.5 Miscellaneous Equipment Other Plant -Allocations 58 Total Per Annual Report * Including Allocations between Systems S (,,8) S (1,,) S (1,1,1) S l.5.55) 1 Erroneously omitted from Annual Report. 1,5 8.,58, ,8 (1,1) 1, 1,8,5 () (,) (,5) (.8) 8, (,1,5) S (1,,581) 1

18 ~ I I I 1 I I 1 1 I 1 I i I I I Schedule of Water Accumulated Depreciation By Primry Account TcnYearAverage Bllince Florida Public Service Commirrion Schedule: A Company: Sanhndo Utilities Corp. Pale of Docket No.: -WS Prcparer: Kirrten Mattwell Schedule Year Ended 1/1/1 Historic 1x1 Projected [ 1 Explanation: Provide month ending balancer for each month of the ten year and the ending blanre for the prior year. Reop Scheduler: A-1. A I (1) () (1 1) (51 (1 (1 (8) (1 ( (1 (1 (1) 1 () tine NO. Account No and Name oecm Ian-1 Fet-1 Mar-1 Apr-1 May-lo Ju-1 Jut-1 Aly-1 Sep-1 Oct-1 Now1 Oec-1 1- Month Awwe 1 INTANGIBLE PLANT Organization 1 Franchiser 1 Other Plant & Mirc Equipment SOURCE OF SUPPLV AND PUMPING PLANT Land & Land Rights. Structures & lmprwementr 5. Collect & Impound Reiewoin Lake, River & Other Intakes Wellr &Springs 8 Infiltration Galleries & Tunnels. supply M ~I~S 1. Power Generation Equipment. Pumping Equipment. Other Plant & Mix. Equipment WATER TREATMENT PLANT. Land & Land Rights. Structures & lmprovementr. Pumping Equipment. Water Treatment Equipment. Other Plant & MISC. Equipment TRANSMISSION & DISTRIBUTION PLANT Land & Land Rights. Structures & lmprovementr. Pumping Equipment Dirtr. Rerervoirr & Standpiper 1. Tranrm. & Oirtribution Mains. 5ervIcer Meters & Meter lnrtallationr 5 Hydrants. Backflow Prevention Devices. Othet Plant & Misc. Equipment GENERAL PmNT 5 Land & Land Rights 5 Structures & Improvements.5 Ofice Furniture & Equipment Transportation Equipment.5 Stores Equipment.5 Tools, Shop &Garage Equipment.5 Laboratory Equipment 5.5 Power Operated Equipment.5 Communication Equipment 5 Mircellaneour Equipment 8 5 Other Plant - Allocations Total Remmilnfmn to Annual Reoar@ (81 11 (1) (1 ( 1 1 (1 ( (1 (181 (11 1 (8,11 (8,5) (.18) (,) (.) (,) (1.51) (.5) (,8) (.1 (,881 (. (.1 (,) (18,) (1,1) (1,1) (,) (,8) (1,1) (1.8) (.) (,) (,1 (,1 (.5) (15.85) (.1 1,81 (5,1) (5.) (58,) (51,5) (5,) (55,) (5,1) (55.) (55,5) (55,8) 5,1 (55.8) 5.81 (,1.1 (,81) (8,) (8,5) (8,5) (8,) (,1) (.51 (,) (1.85) (1,1 (1.1 (8,) 11 (1 11 (1 (1 (1 11 (1 (51 (51 1 () (1 (11 (1 (181 (181 (1 ( (1 (1 (1 (81 11 (z1 (81 (51 (51 (51 (1.1) (1.8) (1.11) (1.) (1.) (1.) (1,1) (1,58) (1,1 (1.1 (8,) (.18) (1,1) (,8) (1,) (1,1) (1,1) (.18) (1,181 (,181) (18,18).81 (,51 (Jl,,51,51,) (1,,1 (1,,) (1.8.) (1,,5) (1,5,) (1,5,85) (1,5,) (1,5,1) (1.555.) (1,5,1) (1,58,1 (1,58,1) (8,1 (,) (1,5) (,) (,) (,8) (,) (8.1) (,5) (51.).5) (5.1 (55.1 (.1 1 ( (5) (1 (181 (11 (51 81 ( (1 (51 (1 () (1) (.1l (1,1) (,81,8) (,51) (1,,) (,5) ( (1 (.81 (.1) (.) (,5) (1,,) (,) (1 11 (.1 (,8) (,,) (.5) (1,5,8) (5,1) () 151. Qfhcr Plant&Miw Equipment 1 ~noneov.iyom,n~dfrom~nnull I V L P ~ R Annual Allocations between Syrtcmr 5 SLrYctYrel &Impmvernenu 1,5 5 Office Furniture & Equipment,58 TrmrparIation Equipment Tools. Shop & Garage Equipment (1.1) 5 Laboratory Equipment S Power Operated Equipment 5 Cammunicafion Equipment (.).5 Mi~ullaneous Equipment 8 5 Other Plant - Allootimr 8, Total Per Annual Report (,1.51 (,1 (,) (,18,1 (,5) (1,,5) (,) (1 1 (.1 (,) (.1.1) (,) (1,8,88) (8.) (81 (1 (.1 (5.) (,.5) (8,1) (1..) (,) (1 (51 (.81 (,) (,,) (,5) (1..81 (.1) (1 1 (. (.8) (,18,) (1,) (1..l (,) (1 51 (.1 (,58) (,5.1) (.8) ( (.8) (1 (5 (.851 (5.5) (,1,) (.1 (1,,8) (1,58) (1 (551 (.81 (.8) (,,1) (1,1 (1,,1) (1,) (1 (581 (5.1) (,) (,5,5) (1,5) (1,5,) (,11) (1 ( (5,1 (,) (,.58) (.1 (1,,8) (.581) 5) (.81 (,58) (,,55l (1.1) (1,,81 (.5) (1 ( ) (5,) (1,) (,5) (,) (.55) (85,) (,) (,5) (5,) (5,1 (1.) (.5) (88) (1.581 (,5 (8,18) (,8) (1,5) (1,8,) (1,,5) (1,5,) (1,5,5) (1,5,51 (1,1,51) (1,1,88) (1,.81 (1,5, (5.1) (,) (,8) (8,8) (88,1 (,5) (8,) (.) (1,55) (85.51) (81,18) (88.55) (.) 1.1 (.8) (181,1 (18,5) (185,581 (18.1) (18,51) (11,1) (1,) (1.18) (,551 (,81) (,1 (1OS1 1, (,11) (.) (.) (,5) (,) (.1) (,) (,1) (,51 (,1 (.) (1,1) (.) 181 ( (5,1 (.) (,5) (,1) (8,8) (,1) (1.) (1,888) (,8) (1,) (18.851, (51) (5,1 (1.8) (.81 (1.1) () (181 (1 (1 11 (8.) (1 (8,) ) (8.81 (1 ( ( ( (11 I1 ( (1 (1 (1 (1 (1 (1,1 $ (,,81 S (1,,8) S (1,8,) 5 (1,,55) S (1,1,) S (1,,) $ (1,8,8) S (1,8,5) S (1.5.8) $ (1,5.) S (1,85,8l $ (1,8,) $ (1,,l $,1,1) ,8 1.,5 () (.5) (.81 (1..58

19 Schedule of Wastewater Accumulated Depreciation By Primaw Account Beginning and End of Year Average Docket No.: -WS Schedule Year Ended: 1/1/1 Historic [XI Projected I I Schedule: A Page 1 of Preparer: Kirsten Markwell Explanation: Provide month ending balances for each month of the test year and the ending balance for the prior year. Recap Schedules: A-, A-8 () () (5) () () (8) (1) () Adjusted Non-Used & Non-Used & Line Prior Year Test Year 1 Month No. Account No. and Name 1/1/ 1/1/1 Avg Balance Adjustments* Average Useful % Amount INTANGIBLE PLANT 51.1 Organization 5.1 Franchises 8.1 Other Plant & Misc. Equipment COLLECTION PLANT 5. Land Fi Land Rights 5. Structures & Improvements 55. Power Gen Equipment. Collection Sewers - Force 1. Collection Sewers - GraviW. Special Collecting Structures. Services to Customers. Flow Measuring Devices 5. Flow Measuring Installations 8. Other Plant & Misc. Equipment SYSTEM PUMPING PLANT 5. Land & Land Rights 5. Structures & Improvements. Receiving Wells 1. Pumping Equipment 8. Other Plant & Misc. Equipment TREATMENT AND DISPOSAL PLANT 5. Land &Land Rights 5. Structures & Improvements 55. Gen Equipment 8. Treatment & Disposal Equipment 81. Plant Sewers 8. Outfall Sewer Lines 8. Other Piant & Misc. Equipment RECLAIMED WATER DiSTRlBUTlON PLANT 1.5 Pumping Equipment.5 Reuse Distribution Reservoirs 5. Reuse Transmission & Dist 8.5 Other Plant & Misc Equipment. Reuse Services. Reuse Mtr Installations GENERAL PLANT 5. Land & Land Rights 5. Structures & improvements. Office Furniture & Equipment 1. Transportation Equipment. Tools, Shop & Garage Equipment. Laboratory Equipment 5. Power Operated Equipment. Communication Equipment. Miscellaneous Equipment 8. Other Piant -Allocations Total Reconciliation to Annual Report 1. Collection Sewers. Gravity 8. Other Plant & Misc. Equipment.5 Reuse Distribution Reservoirs Annual Allocations between Systems:.5 Structures &Improvements.5 Office Furniture & Equipment 1.5 Transportation Equipment 5 Tools. Shop &Garage Equipment.5 Laboratory Equipment 5.5 Power Operated Equipment.5 Communication Equipment.5 Miscellaneous Equipment 8.5 Other Plant -Allocations Total Per Annual Report * Including Aiiocations between Systems (,1) () (,) (,,) (8) (18) (1,81,) (,85) () (1) (,5) (,) (5) () (1.) (1,5,81) () (,) (1,8) (,5,58) (1,18) (15,8) (.) (1,) () () (5,1) (,1,5), (55) (5) (1,88,51) (8,) (.) (,,58) (1 (,5) (1,8) (.55) (1 (1,) (1,8,581) (855) (5,) (,1) (5,1) (,) (,) () () (,1) (,18) (,8) (1) (,) (,,) 1, (5) (1) (1,8,5) (5.8) (1,8) (,1) () (8,) (1,) (1,18) (1) (1,55) (1,1,) (55) (5.8) (1,8) (,8,) (18,8) (1,5) () () (1,) (,1) () 5,1 (), (,5),85 () (8) (5.8) () (1.) (,8,) () (,8) () (1.8) (), (18) (51 (),, (1,1) (,) () (5.) () 5,, (1,) () () (1,8) (,85,).5 (1) () (1,5,81) (5,) (.1 (,1,8) () (5,) (1,) (.8) () (1,5) (1,,85) (5) (5,5) (1,8) (8,18) (,588) (,) (15,81) (5.) () (1,8) (,51) S (1,5,5) 5 (1,1,1) S (1.8.58) S (5,) S (1,8,51) (1) 1, (,15) (8,8) (.551) (1,8) (,) (8,) (,1) (5,8) (1.) (.5),5,8 S,1, S (1..1) Erroneously omitted from Annual Report. Reverse Adjustment Erroneously omitted from Annual Report 1

20 I I 1 1 I I I I I I I i 1 i i I I Schedule of Wastewater Awmulated Depmia1ion.B~ Primary Account Beginning and End of VN~ Avenge Company: Sanhndo Utilkier C op Docket No.: -W5 Flonda Public Service Commirrian Schedule: A-1 Page of Prepamr: Kirrten Markwell Schedule Year Ended l/1/1 Historic [XI Proieded [ ) Explanation: Provide month ending balancesfor each month of thetest year and theending balance forthe prior year. RcupSrhedukr: A-, A-8 1 I1 ( ) ( Month I in. NO. Account No. and Name ON Jan-1 Feb-1 Msi.1 Apr-lo May-1 Jun-1 l"l-1 Aug-1 5ep-1 On-1 Nov-1 D=-lO AYCWe 1 INTANGIBLE PLANT Organization $ 85 $ 85 $ s 85 s s s 85 s 85 s () s 5.1 Franchiser 1. (,) (,8) (.8) (5,),1 (5.1 (5.581,8 (5,) (.181 (,1).51 (,8) 8.1 Other Plant & Mac. Equipment Reuse Mtr Inrtallationr 8 GENERAL PLANT 5. Land & Land Rights COLEITION PLANT 5. Land & Land Rights 5. Structures & Improvements 55. Powerten Equipment Collection Sewetr. Force 1. Collectl~n Sewers - Gravity Speoal Collecting Structures. S~NK~S to Customers Flow Mearuring Devices 5. Flow Measuring Inrtaliat~onr 8. Other Plant & MirC Equipment 5VSTEM PUMPING PUNT 5. Land & Land Rights 5 Structureel &Improvements. Receiving Wells 1. Pumping Equipment 8. Other Plant& Mi%. Equipment TREATMENT AND DISPOSAL PLANT 5. Land & Land Rights 5. Structures & Improvementi 55. Gen Equtpment 1. Pumping Equipment 8. Treatment & Disposal Equipment Plant sewers 8. Outfail Sewer Lmer 8. Other Plant & Msc. Equipment 1 REUAIMEO WATER DlSTRlBUTlON PUNT 1.5 Pumpcng Equipment. Reuse Otstributmn Reiewows 5. Reuse Transmission.$ Distribution 8.5 Other Plant & Mtrc Equipment Reuse S~NWS 5. Structures & Improvements omce Furniture.$ Equipment 1. Transportation Equipment Tools. Shop &Garage Equipment. Laboratory Equipment 5 5. Power Operated Equkpment. Communication Equipment Miscellaneous Equipment 8 8. Other Plant -Allocatianr Total 5 Reconclliatlon to Annual Relort 1 COlleCtlon Seven - GravW 8 Other Plant & Mirr Equipment.5 Reuse Diftnbution Rcrerroin Annual Alloutions between 5yrfcmr m.5 strurturer & ImprDvemenD 5 Office Furniture & Equipment 1.5 Transportation Egwmcnt.5 Toals,Shop&Gara(e Ewpment.5 Labontory Equlpmnf 5.5 Power Operated Equipment.5 Communiution Equipment.5 Mircellancoui EqYipmEnt 1 (,) (,,) (81 81 (1.81.) (1 ( 1.5) (.) 1 I1.1 (1,5, (1,81 (,5,58) (1.18) (15,8) (,) (1,) 8.5 Other Plant- Allocationr Tota PerAnnual Report (1..1) (81 (,) (,.) (1,8,) 1,11 (85) (.5) (,8) (,) (1 ( (1,81 ( (1.1 (,58,8) (1.1) (15.) (,1) (1,) 188) (.81) (,8,51) (151 (1, (.55) (1 (1.1) (,51 (,51 (58) (1 (1.1 (1,,85) 151 (.51 (L581 (,5,181 (1. (15.81 (,1 (1,5) 11 (8.1) (,1.55) 1) (18 (1,8, (1 (1.8) (8,) (5, (1,,) 151 (,1 It1 (,.51 (1.) (15,) (,5) (.) (1 1,) (,,88) (1 (1) (1,85, (1.51 ( (,58) (81 (11 (1.1 (1,8,88) 181 (,81.81 (.1.81) (1,1) (15,1) (.5) (,) (1) (.5) (,,1 (1,81,1) 1.81 (1.1) (.81 (5,81 (,) I1.1 (11 (1.8) ( (,1.1 (,.1) (1,) (15,1) (,1 (1.8) (11 (1,1 (,,5) (1,8, (5.1 (1.11 (1.) (.1 (1,1) (1.1) (1.51 (1,1,8) ) (5,1 (1.1 (,,1 (l.181) (15. (.81) (1,1 ( (.1 (,5,5) (1,88, (.) (,) (.581 (1,. 1 (5. (1.81 (,58,81 (1,18) (15,) () ( (.1 (,) ( (.85) (,1,1 (1.8L (1.) ( 81 (,) (,81 (1.1 (1.51 (1,,8) ( (5.1.1 (,1,) (1.18) (15.5) 181 (1 (,) 1.1 (1 (.1) (,85,1 (1,1,1 (.88) (1.81 (.) (5,5) (.1 (1,1 (181 (1.8) (1,5,5) 1 (5.8) (1.1 (,8,5) (1,1 (15.1 (11 (1 (,1) ( (,51 (,,) 81 (11 (5,1 1,81,1 1 ( (51 1 (5) ( (11,1l.18).51 (.) 18,) (8, (1.551 ( (1.1 (1,,851 ().51 (,1 (,5,) (1, (15,) 8) 1 (.1) (18,581 (1..1. (1,51 (8 ) (1,5) (.51, (1 181 (1,8,5) (1 (5,1 1,11 (,,1 (1.) 5.81 (1 1 (,1 (1.1 () (5.1) (,1,5), 551 (L88.51) (8.1 I.1 (,,581 (.) (.51 (1, (1 (1,1 (1,8,58 $ (1,5,5) S (1,,581 S (,,5) S (1,18,8) S (1,,51 5 (1,,1 S (1,.18) S (1,,5) S (1,51,) S (1, S (1,5,1 $ (B $ (1,1. $ (1,8,581 Ermneovrhlomiuedfrsm Annu~l Report (1) Adjustment not mduded in Annual report 1, Emoneourk omitted from Annual Report ( (5, ( (1 (, (.18) (8.1,1) 15,81 (1,) (.5),5.8 (1,, ( (.) 1,, (1,8,5).81 (1,81 (, 1) (8,1 (1,) (1.181 (1) IL551 (1,1,1 51 (5.81 (1.8WI (,8.1 (18.81,51 () (1 (1,1 1,

21 Schedule of Water and Wastewater Contributions in Aid of Construction Annual Balances Subsequent to Last Established Rate Base Docket No.: -WS Test Year Ended: 1/1/1 Schedule: A- Page 1 of 1 Preparer: Kirsten Markwell Explanation: Provide the annual balance of contributions in aid of construction, for water and sewer separately, for all years since either rate base was last established by this Commission, or the date of inception of utility service if rate base has not been established previously by this Commission; and yearly additions, retirements, and adjustments by dollar amount up to the end of the test year. Provide an additional page if necessary. If a projected test year is used, include the projected annual additions and/or retirements specifically identifying those amounts. Line Year-End Balance No. Description Water Wastewater 1 Balance 1/1/8 $,,1 $ 1,5,8 1,1 8 1 $,5,5 $ 1,, (58,8) (,) 58,8 5, Additions Adjustment - Rounding Balance 1/1/ ' Adjustments per Docket -WS Additions Retirements Adjustment - Rounding Balance 1/1/1 ' (1) $,5,8 $ 1,58,85 'Balance per Annual Report 'Balance per 1 Annual Report 18

22 I 1 I I I I i i i i i i i I I I I Schedule of Contributions in Aid of Construction By Classification Test Year Average Balance Docket No.: -WS Schedule Year Ended: 1/1/1 Historic [XI Projected [ ] Schedule: A-1 Page 1 of Preparer: Kinten Markwell Explanation: Provide the average ClAC balance by account. If a projected year is employed, provide breakdown for average and projected test year. ( () () () (5) () () 1 WATER Plant Capacity Fees 5 LineIMain Extension Fees Meters & Meter Installation Fees 8 Contributed Property 1 Other -Tap Fees 1 1 Total 1 1 WASTEWATER 18 Plant Capacity Fees 1 LineJMain Extension Fees 1 Contributed Property Other - Tap Fees 5 Total $ - $ - $ $ (,,8) (,,) (,,85) 15,88 (,,5) (1,51,1) (1,8,) (1,5,) 1,1 (1,,) (,1,) (,,5) (,,) 1,5 (,,5) (,) (58,8) (1,8) (,) (55,) $ (,5,5) $ (,5,8) $ (,,8) $ 5, $ (..1) $ - $ $ (,,5) (,5,1) (,,8),8 (,5,) (,,8) (5,5,) (,8,5) 5, (5,51,8) (8,55) (1,5) (1,) (,1) (1,5) $ (1,,) $ (1,58,85) $ (1,,1) $,5 $ (1,558,1) Recap Schedules: A-1,A-,A- 1

23 N

24 Schedule of Water and Wastewater Accumulated Amortization of CIAC Annual Balances Subsequent to Last Established Rate Base Docket No.: -WS Test Year Ended: 1/1/1 Schedule: A-1 Page 1 of 1 Preparer: Kirsten Markwell Explanation: Provide the annual balance of accumulated amortization of CIAC, for water and sewer separately, for all years since either rate base was last established by this Commission, or the date of inception of utility service if rate base has not been established previously by this Commission; and yearly additions and adjustments by dollar amount up to the end of the test year. Provide an additional page if necessary. If a projected test year is used, include the projected additions and/or retirements specifically identifying those amounts. ~~ Line No. Description Water Wastewater 1 Balance 1/1/8 $ 8,,5 $,,81 Additions Adjustment - Rounding Balance 1/1/ 5 Adjustments per Docket -WS Additions Adjustment - Rounding 8 Balance 1/1/1, 5, $ 8,8, $,8, (1,5) 5, 1,8 51,8 (),5,1 1,5, 'Balance per Annual Report Balance per 1 Annual Report 1