^Gannett Fleming ^ S Your Trusted Advisor Since 1915 GANNETT FLEMING, INC. P.O. Box 671 Harrisburg, PA 1716-71 Location: 27 Senate Avenue Camp Hill, PA 1711 Office: (717)763-7211 Fax: (717)763-459 vvww.gannettfleming.com June 29, 21 Rosemary Chiavetta, Secretary Pennsylvania Public Utility Commission P. O. Box 3265 Harrisburg, PA 1715 Dear Secretary Chiavetta: RECEIVED JUN 2 9 ZOIO PA PUBLIC UTILITY COMIVIISSION SECRETARY'S BUREAU Annua! Depreciation Report for The York Water Company Enclosed for fiiing on behalf of The York Water Company are three (3) copies ofthe 21 Annual Depreciation Report. This report is filed pursuant to the regulations at 52 Pa. Code Section 73.9(a). Copies ofthe report also have been mailed to the Office of Consumer Advocate, Office of Small Business Advocate and Office of Trial Staff. Respectfully submitted, GANNETT FLEMING, INC. JJS:krm Enclosure JOHN J. SPANOS Vice President Valuation and Rate Division cc: Irwin A. Popowsky, Esq. (w/enc(.-1) William Lloyd, Esq. (w/encl.-1) Johnnie Simms (w/enci.-1) Kathy Miller (w/encl-4) Michael Hassell, Esq. (w/encl-1) A Tradition of Excellence
ANNUAL DEPRECIATION REPORT TO THE PENNSYLVANIA PUBLIC UTILITY COMMISSION (CODE21355-ADR-21) JUNE 21 RECEIVED JUN 2 9 ZOIO PA PUBLIC UTIUTY COMMISSION SECRETARY'S BUREAU
- ANNUAL DEPRECIATION REPORT TO THE PENNSYLVANIA PUBLIC UTILITY COMMISSION (CODE 21355-ADR-21) JUNE 21 EXECUTIVE SUMMARY This report is prepared in response to the requirements related to the monitoring of depreciation practices set forth in 52 Pa. Code Chapter 73, Section 3 by the Pennsylvania Public Utility Commission. In accordance with the requirements, the report presents a comparison of annual and accrued depreciation by function at December 31, 27, December 31, 28 and December 31, 29; a calculation of remaining life depreciation accrual rates as of December 31, 29; the 29 retirements expressed as a percent of original cost; a summary of the depreciation reserve activity, including the reserve as a percent of original cost; an explanation of any unusual retirements; the net salvage amortization amountfor21 based on 25 through 29 experience; and an explanation of exclusions from the experienced net salvage. The annual accrual rate calculations were based on the results of a service life study that incorporated data through 26 and was submitted in the Company's rate case in DocketNo. R-61322. The annual accrual rate calculations summarized herein used the service life and survivor curve estimates that resulted from this study, and also used the same group procedures and bases as those approved by the Pennsylvania Public Utility Commission in Docket No. R-61322. Table 1 sets forth a comparison ofthe original cost, book reserve and calculated annual depreciation accruals by function at December 31, 27, December 31, 28 and -1 -
December 31, 29. The annual accrual amounts, as summarized, are presented as a percent of original cost for each function and for the total company. The composite annual depreciation accrual rate for Source of Supply Plant is basically unchanged from December 31, 27 through December 31, 29. The overall composite annual depreciation accrual rate for Power and Pumping Plant and Equipment increased from December 31, 27 through December 31, 29. The increased composite rate from December 27 to December 28 is due to the new addition into Account 31.2, Power Generation Equipment-Pumping. The composite rates increased from 28 to 29 due to the growth in Account 34.2, Power and Pumping Structures, andaccount311, Electric Pumping Equipment. The overall composite annual depreciation accrual rate for Purification Plant and Equipment increased from December 31, 27 through December 31, 29. The increased rate from December 31, 27 to December 31, 28 was due to the high additions related to the filter upgrade in Account 32.1, Purification System - Filters, Basins and Piping. The composite rate decreased slightly from December 31,28 to December 31,29 due to the lack of growth and higher plant to reserve ratio. The composite rate for Storage and Distribution Plant is basically unchanged from 27 to 29. The overall composite annual depreciation accrual rate for Office Building and Equipment increased from December 31, 27 through December 31, 29. The increased rate from December 31, 27 to December 31, 28 is due to the growth in the short lived asset classes. The composite rate from December 28 to December 29 is basically unchanged. The composite rate for Stores, Shop and Garage Equipment increased slightly from December 31, 27 to December 31, 28, due to the growth in Account 34.62, Stores, Shop and Garage Equipment. The composite rate -2-
decreased slightly from December 31, 28 to December 31, 29, due to the lack of growth and higher reserve to plant ratio. Table 2 summarizes the calculated annual depreciation accrual rates and book depreciation reserve by account at December 31, 29. Tables 3 and 4 present a summary of the plant and reserve activity, respectively, for 29. A review of any unusual entries is set forth in the section "29 Plant and Reserve Activity," on page 9. Table 5 sets forth the net salvage accruals for 21 as determined by the average of the prior fiveyear period, 25-29. REMAINING LIFE DEPRECIATION ACCRUAL RATES The annual depreciation accrual rates to be used in 21 are calculated as of December 31, 29, and based on the straight line remaining life method using the equal life group procedure. The annual depreciation accrual rates for depreciable plant as of December 31, 29, are set forth in column 8 in Table 2 on pages 13 through 16. The annual accrual rate for depreciable plant equals the pro forma annual accrual in column 6 divided by the original cost in column 3. For the purpose of calculating the composite remaining life accrual rates as of December 31, 29, the book reserve foreach plant account is allocated among vintages in proportion to the calculated accrued depreciation for the account as of December 31, 29, underthe four percent compound interest method through 1985 and the straight line method subsequent to 1985. Explanations of remaining life accruals and calculated accrued depreciation follow. An example of the calculation is presented on pages 4 through 7. -3
ACCOUNT 3 31 T & D MAINS - CAST IRON, 6 INCH AND 8 INCH CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AT DECEMBER 31, 29 ORIGINAL CALCULATED ALLOC. BOOK FUT. BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) SURVIVOR CURVE.. IOWA 11-R3 1861 1881 1884 1885 1886 1887 1888 1889 189 1891 1892 1893 1894 1895 1896 1897 1898 1899 19-191 192 193 194 195 196 197 198 199 191 1911 1912 1913 1914 1915 1916 1917 1918 1919 192 43.3 517.19 5,131.62 2,25.89 4,174.25 1,682.14 136.5 93.64 4,623.7 3,133.51 985.12 1,662.73.9 5,868.58 453.56 1,546.37 1,447.4 3,415.33 3,762.67 6,154.33 5,719.37 14,711.4 7,17.39 16,826.5 29,584.46 16,78.78 2,628.6 4,687.43 6,489.53 5,737.69 6,597.3 4,151.38 3,13.3 4,311.7 4,52.11 1,233.64 953.17 3,717.24 5,865.43 34 344 3,325 1,482 2,691 1,61 87 59 2,838 1, 949 6 991 1 3,466 262 94 829 1,916 2,199 3,413 3,16 8,315 3, 762 8, 839 16,174 8,34 1,335 2,476 3,358 2, 818 3,366 2,77 1,428 2,123. 2,181 583 453 1, 731 2,678 34 341 3,297 1,469 2,668 1, 52 86 59 2,814 1, 933 595 983 1 3,437 26 896 822 1, 9 2,18 3,384 3,8 8,245 3,73 8,764 16,37 8,269 1,324 2,455 3,33 2,794 3,338 2,59 1,416 2,15 2, 163 578 449 1, 716 2, 65 5 9 176 1,835 782 1,56 63 51 35 1, 81 1,21 39 68 2,432 194 65 625 1,515 1,583 2,77 2,639 6,466 3,287 8,63 13,547 7, 81 1,34 2,232 3,16 2, 944 3,259 2,92 1,597 2,27 2,357 656 54 2,1 3,21 7.75 14.36 15.34 14.39 15.39 16.39 15.48 16.48 17.48 16.64 17.64 18.64 18.83 19.83 19.8 2.8 21.8 2.36 21.36 22.36 21.71 22.71 23.71 23.8 24.8 25.8 24.5 25.5 26.5 25.95 26.95 27. 95 27.45 28.45 29.45 28.98 29. 98 3.98 1 12 12 54 98 38 3 2 14 72 22 36 129 1 34 31 72 78 13 118 298 145 34 587 324 52 91 124 111 126 78 57 8 83 22 17 67 14-4-
ACCOUNT 331 T&D MAINS - CAST IRON, 6 INCH AND 8 INCH CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AT DECEMBER 31, 29 ORIGINAL CALCULATED ALLOC. BOOK FUT. BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) SURVIVOR CURVE.. IOWA 11-R3 1921 1922 1923 1924 1925 1926 1927 1928 1929 193 1931 1932 1933 1934 1935 1936 1937 1938 1939 194 1941 1942 1943 1944 1945 1946 1947 1948 1949 195 1951 1952 1953 1954 1955 1956 1957 1958 1959 7,25.23 18,431.9 2,58.27 28,448.68 33,527.42 18,365.2 11,758.43 2,296.86 13,975.67 29,989.97 35,446.86 1,612.66 384.98 5,656.46 14,274.5 7,3.59 25,628.2 26,335.57 36,863.47 48,682.59 63,66.15 19,397.74 16,226.93 745.63 1,462.41 27,772.3 81,658.42 57,657.47 25,37.49 61,335.2 71,65.14 44,72.34 215,442.64 199,666.79 181,463.96 144,59.61 84,112.11 116,546.6 148,82.23 3,44 8, 274 9,28 12,278 14,524 7,81 4, 899 8, 742 5,72 12,38 14,714 657 149 2,147 5,61 2, 78 9,372 9, 965 13,687 17,745 22,26 6,939 5,697 257 495 9,398 27,127 18,82 8,513 19,621 22,484 13,792 68,64 62,476 53,949 42,182 25,36 34,521 41,863 3,375 8,24 8, 952 12,174 14,41 7, 735 4,858 8, 668 5, 672 11,936 14,589 651 148 2, 129 5, 554 2, 685 9,293 9,881 13, 571 17,595 21,84 6,88 5, 649 255 491 9,318 26,897 18,643 8, 441 19,455 22,294 13,675 68,59 61,947 53,492 41,825 25,145 34,229 41,59 3,83 1,228 11,556 16,275 19,126 1,63 6,9 11,629 8,34 18,54 2,858 962 237 3,527 8, 72 4, 346 16,335 16,455 23,292 31,88 41,82 12,518 1,578 491 971 18,454 54,761 39,14 16,866 41,88 49,311 31,45 147,384 137,72 127,972 12,685 58,967 82,317 17,311 3.55 31.55 32.55 33.55 33.14 34.14 35.14 34.78 35,78 36.78 36.44 37.44 38.44 39.44 39.14 4.14 41.14 4.85 41.85 42.85 43.85 43.61 44.61 45.61 46.61 46.38 47.38 48.38 48.2 49.2 5.2 51.2 51.2 52.2 53.2 54.2 53.88 54.88 55.88 125 324 355 485 577 311 196 334 232 491 572 26 6 89 223 18 397 43 557 726 954 287 237 11 21 398 1,156 86 35 851 982 66 2,889 2, 647 2,414 1, 91 1,94 1,5 1,92-5-
.. ACCOUNT 331 T & D MAINS - CAST IRON, 6 INCH AND 8 INCH CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AT DECEMBER 31, 29 YEAR (1) ORIGINS ^L COST (2) Ci ULULATED ACCRUED {3} ALLOC. BOOK RESERVE (4) FUT. BOOK ACCRUALS (5) REM. LIFE (6) ANNUAL ACCRUAL (7} SURVIVOR CURVE.. IOWA 11-R3 196 1961 1962 1963 1964 1965 1965 1967 1968 1969 197 1971 1972 1973 1974 1975 1976 1977 1979 1979 198 1981 1982 1983 1984 1985 1986 1987 1988 1989 199 1991 1992 1993 1994 1995 1996 1997 1998 18,289.51 69,93.19 14,726.54 85,28.8 282,113.42 127,584.63 118,264.44 16,45.33 84,212.82 189,286.6 262,244.44 43,62.91 1,925. 133., 519.51 249,375.,75 15,54,.75 9,499,.44 232,698..32 15,156,.14 32,855,.88 29,611..59 28,177,.74 634,324,.45 443,537,.42 258,31,.48 28,41,.92 1,11,524,.9 539,235..75 429,64,,96 1,78,74. 57 2,132,388. 39 1,239,278. 26 74,711. 33 852,615. 84 843,26. 13 1,668,85. 99 825,78. 97 56,653. 52 771,856. 59 49,814 19,726 39,474 23,442 73,773 34,486 31,411 27,784 21,69 46,72 66,59 99,932 24,565 3,79 59,526 24,77 2,878 5,868 32,269 71,39 45,863 43,134 129,148 9,171 49,596 48,531 26,973 121,328 93,193 223,4 42,81 231,621 124,593 143,495 133,319 246,823 113,71 72,212 91,465 49,392 19,559 39,14 23,244 73,149 34,194 31,145 27,549 21,426 45,682 65,5 99,86 24,357 3,529 59,22 24,56 2,71 5,437 31,996 7,786 45,475 42,769 128,55 89,48 49,176 48,12-258,764 12,31 92,44 221,59 416,525 229,66 123,538 142,28 132,191 244,734 112,747 71,61 9,691 13,898 49,534 11,587 61,784 28,964 93,391 87,119 78,91 62,787 143,65 196,744!34,517 76,568 12,991 19,354 8,981 69,798 182,261 118,16 25,7 164,137 165,49 56,269 354,129 29,134 231,922 851,761 418,935 336,661 857,196 1 715,863 1,9,618 581,173 71,336 711,69 1,424,117 713,34 489,53 681,166 56.88 56.76 57.76 58.76 59.76 59.67 6.67 61.67 62.67 63.67 63.59 64.59 65.59 66.59 66.54 67.54 68.54 69.54 7.54 7.51 71.51 72.51 73.51 73.5 74.5 ' 75.5 76.5 77.5 77.5 78.5 79.5 8.5 81.5 81.54 82.54 83.54 84.54 84.58 85.58 2,31 873 1, 759 1,51 3,497 1,565 1,436 1,279 1, 2 2,255 3,94 4,715 1,167 1, 547 2, 861 1,199 1,18 2,621 1,675 3,547 2,295 2,281 6,887 4,818 2,87 3,72 11,134 5,46 4,344 1,92 21,583 12,542 7,131 8,712 8,615 17,47 8,434 5,782 7,959-6-
THE.YORK WATER COMPANY, ACCOUNT 331 T & D MAINS - CAST IRON, 6 INCH AND 8 INCH CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AT DECEMBER 31, 29 ORIGINAL CALCULATED ALLOC. BOOK FUT. BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7) SURVIVOR CURVE.. IOWA 11-R3 1999 2 21 22 23 24 25 26 27 28 29 1,92,333.58 1,21,672.13 751,518.56 953,258.11 896,489.91 1,671,95.37 2,677,38.49 5,232,346.47 4,36,217.94 2,52,32.61 1,231,37.92 25,832 117,644 66,434 74,354 6,63 95,633 126,637 192,55 114,115 33,42 6,773 24,, 9 116,,648 65,,872 73,, 725 6,,9 94,,823 125,,565 19,, 92 113,,149 32,, 762 6,,716 1,,698,, 244 1,,85,, 24 685,,647 879,,533 836,,4 1,,577,,82 2,,551,,743 5,,41,,426 4,,193,,69 2,,19,,559 1,,224,,655 86.58 87.58 87.65 88.65 89.65 9.65 9.73 91.73 91.84 91.95 91.24 19,615 12,389 7,823 9,921 9,33 17,397 28,125 54,959 45,656 21,964 13,422 43,257,599.71 5,376,1 5,33,,595 37,, 927,,4 464,263 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT.. 81.7 1.7-7-
In the equal life group procedure, the remaining life annual accrual for each vintage is determined by dividing future book accruals (original cost less book reserve) by the composite remaining life for the surviving original cost of that vintage. The composite remaining life is derived by compositing the individual equal life group remaining lives in accordance with the following equation: ^.f Book Cost,. F ] 2, rz x Remaining Life Composite Remaining Life = ' e Book Cost ^ Life The book costs and lives of the several equal life groups which are summed in the foregoing equation are defined by the estimated survivor curve. Inasmuch as book cost divided by life equals the whole life annual accrual, the foregoing equation reduces to the following form: y]whole Life Future Accruals Composite Remaining Life = -^ 2jWhole Life Annual Accruals. or VSoo/cCosf - Ca/c. Reserve Composite Remaining Life = ^ 2^Whole Life Annual Accrual. The annual accrual rate for each account is equal to the sum of the remaining life annual accruals divided by the total original cost. The composite remaining life is calculated by dividing the sum of the future book accruals by the sum of the remaining life annual accruals. -8-
29 PLANT AND RESERVE ACTIV1TY Tables 3 and 4 on pages 17 through 22 present summaries by account of the plant and reserve accounting activity for 29. Table 3 sets forth the original cost as of December 31, 28, the beginning balance; additions; acquisitions; retirements; adjustments; the balance at the end of the year, December 31, 29; and the retirements expressed as a percent ofthe beginning plant balance. There were large percent additions in Account 34.2, Power and Pumping Structures; Account 33., Distribution Reservoirs and Standpipes; Account 331.2, Mains and Accessories - Cast Iron - 6 Inch and 8 Inch; Account 331.7, Mains and Accessories - Valves and Valve Boxes; Account 331.99, Mains and Accessories - Cleaning and Lining; Account 333., Services; Account 334., Meters; Account 336., Backflow Preventers; and Account 346., Communication Equipment. The large addition in Account 34.2 was primarily the result ofthe new booster stations at Northwest, Irishtown Road and West Manheim. The large addition for Account 33., is a result of the construction of the new East Berlin Road standpipe. The large addition for Accounts 331.2, 331.7, 331.99 and 333. is due to the new lines being placed into service as well as replacements of other lines. The large addition in Account 334. was the result ofthe continued program to install radio frequency meters as compared to the old standard meters. The large addition for Account 336. was due to the installation of more backflow preventers. The large addition in Account 346. is the result of the SCADA Equipment being installed at many ofthe booster stations and standpipes. There were large percentage retirements in Account 331.1, Mains and Accessories -Cast Iron Mains - 4" and Under; Account 331.11, Mains and Accessories - Emergency -9-
Bypass Piping; and Account 34.2, Office Furniture and Equipment - Equipment, during 29 as a result'of eliminating old and no longer useful assets and replacing them with assets better suited for current operations. ' Table 4 on pages 2 through 22 sets forth the book depreciation reserve balance at the beginning of the year, December 31, 28; annual accruals; retirements; gross salvage; cost of removal; acquisitions; adjustments; the balance at the end of the year, December 31, 29; and the book reserve as a percent of the plant balance as of December 31, 29. AMORTIZATION OF NET SALVAGE The 21 amortization amount for experienced negative net salvage is $183,695 based on the experienced negative net salvage during the five-year period, 25 through 29. The calculation of the amortization amount by plant account is set forth in Table 5, on page 23. The tabulation sets forth the gross salvage, cost of removal, net salvage and the amortization amount which is one-fifth ofthe total negative net salvage for the five-year period. -1-
TABLE 1. ORIGINAL COST, BOOK RESERVE AND CALCULATED ANNUAL DEPRECIATION ACCRUALS BY FUNCTION RELATED TO WATER PLANT AT DECEMBER 31, 27, DECEMBER 31, 28 AND DECEMBER 31, 29 27 28 29 INTANGIBLE & NON DEPRECIABLE PLANT WATER RIGHTS ORGANIZATION LAND OTHERS TOTAL NON DEPRECIABLE PLANT 39,971.9 5,32.9 2,529,496.43 4,917.92 2,579,688.34 39,971.9 5,32.9 2,579,496.43 4,917.92 2,629,688.34 39,971.9 5,32.9 2,72,12.6 4,917.92 2,77,24.51 SOURCE OF SUPPLY PLANT ORIGINAL COST (DEPRECIABLE) BOOK ACCRUED DEPRECIATION BOOK RESERVE % OF ORIGINAL COST ORIGINAL COST DEPRECIATED ANNUAL DEPRECIATION EXPENSE ANNUAL % OF ORIGINAL COST 7.963,383.19 1,191,516 14.96% 6,771,865 126,857 1.59% 8,35.333.67 1,327,546 16.52% 6,77,785 127,527 1.59% 8,6,333.67 1,455,387 18.6% 6,64,944 128,5 1.59% POWER & PUMPING PLANT & EQUIPMENT ORIGINAL COST (DEPRECIABLE) BOOK ACCRUED DEPRECIATION BOOK RESERVE % OF ORIGINAL COST ORIGINAL COST DEPRECIATED ANNUAL DEPRECIATION EXPENSE ANNUAL % OF ORIGINAL COST 11,425,981.31 2,15,49 18.43% 9,32,489 33,858 2.66% 12,414,755.29 2,49,64 19.41% 1,5,15 34,86 2.75% 13,472,959.39 2,876,349 21.35% 1,596,611 376,552 2.79% PURIFICATION PLANT & EQUIPMENT ORIGINAL COST (DEPRECIABLE) BOOK ACCRUED DEPRECIATION BOOK RESERVE % OF ORIGINAL COST ORIGINAL COST DEPRECIATED ANNUAL DEPRECIATION EXPENSE ANNUAL % OF ORIGINAL COST 5,33,83.7 2,359,243 44.26% 2,971,566 14,739 2.64% 12.721,881.38 2,464,483 19.37% 1,257,42 45,773 3.54% 12,774,963.18 2,885,1 22.58% 9,889,867 439,561 3.44% STORAGE & DISTRIBUTION PLANT ORIGINAL COST (DEPRECIABLE) BOOK ACCRUED DEPRECIATION BOOK RESERVE % OF ORIGINAL COST ORIGINAL COST DEPRECIATED ANNUAL DEPRECIATION EXPENSE ANNUAL % OF ORIGINAL COST 134,71,557.3 21,775,615 16.17% 112,925,931 2,169,79 1.61% 154,335,437.8 23,671,67 15.34% 13,664,364 2,456,274 1.59% 169,586,825.74 25,536,598 15.6% 144,5,215 2,656,888 1.57% OFFICE BUILDING & EQUIPMENT ORIGINAL COST (DEPRECIABLE) BOOK ACCRUED DEPRECIATION BOOK RESERVE % OF ORIGINAL COST ORIGINAL COST DEPRECIATED ANNUAL DEPRECIATION EXPENSE ANNUAL % OF ORIGINAL COST 7,6,385.5 1,684,813 22.17% 5,915,573 67,32 7.99% 8,3,532.9 2.29,182 27.6% 5,794,354 67,31 8.38% 8,32,571.46 2,872,54 34.6% 5,43,7 693,992 8.36% -11 -
TABLE 1. ORIGINAL COST, BOOK RESERVE AND CALCULATED ANNUAL DEPRECIATION ACCRUALS BY FUNCTION RELATED TO WATER PLANT AT DECEMBER 31, 27, DECEMBER 31, 28 AND DECEMBER 31, 29 27 28 29 TRANSPORTATION EQUIPMENT ORIGINAL COST (DEPRECIABLE) BOOK ACCRUED DEPRECIATION BOOK RESERVE % OF ORIGINAL COST ORIGINAL COST DEPRECIATED ANNUAL DEPRECIATION EXPENSE ANNUAL % OF ORIGINAL COST 1,29,998.75 671,282 55.48% 538,717 1,283,93.27 759.31 59.18% 523,792 1,275,841.25 998,546 78.27% 277,295.%.%.% STORES, SHOP, GARAGE & EQUIPMENT ORIGINAL COST (DEPRECIABLE) BOOK ACCRUED DEPRECIATION BOOK RESERVE % OF ORIGINAL COST ORIGINAL COST DEPRECIATED ANNUAL DEPRECIATION EXPENSE ANNUAL % OF ORIGINAL COST 3,13,87.99 844,26 26.97% 2,285,833 117,993 3.77% 3.478,3.92 997,747 28.69% 2,48,288 131,871 3.79% 3,493,923.35 1,139,41 32.61% 2.354,526 13,242 3.73% TOTAL COMPANY ORIGINAL COST (DEPRECIABLE) BOOK ACCRUED DEPRECIATION BOOK RESERVE % OF ORIGINAL COST ORIGINAL COST DEPRECIATED ANNUAL DEPRECIATION EXPENSE ANNUAL % OF ORIGINAL COST 171,362,197.47 3,632,219 17.88% 14,729,974 3,465,846 2.2% 2,272,63.7 33,838,93 16.9% 166,433,135 4,177,615 2.9% 216,967,418.4 37,763,885 17.41% 179,23,528 4,425,735 2.4% TOTAL PLANT IN SERVICE 173,941,885.81 22,91,752.4 219,737,622.55-12-
Table 2. Estimated Survivor Curves, Original Cost, Book Reserve and Calculated Annual Depreciation Accruals Related to Utility Plant at December 31, 29 Depreciable Group (D Survivor Curve Original Cost at December 31, 29 Annual Accrual Amount Composite Remaining Life Annual Accrual Rate, Percent Book Future Reserve Accruals (2) (3) (4) (5) (6} (7) (8) Intangible Plant 31 32 Organization Franchises and Consents Nondepr. Nondepr. 5.32.9 4,917.92 Total Intangible Plant 1,22.1 Nondepreciable Plant W 33.11 33.12 33.2 33.3 33.4 33.5 33.61 33.62 Water Rights Reservoir Land Power and Pumping Land Purification Land Transmission and Distribution Land and Rights of Way Distribution Reservoir and Standpipe Land Office Land Stores, Shop and Garage Land Nondepr. Nondepr. Nondepr. Nondepr. Nondepr, Nondepr. Nondepr. Nondepr. 39,971.9 852.623.3 1,12,79.78 17,854.41 68,25.93 59,12.64 115,23. 166.344.51 Tote/ Nondepreciable Plant 2,952,853.47 Depreciable Plant 34.15 Other Water Source Structures 34.2 Power and Pumping Structures 34.3 Purification Buildings.34.61 Office Buildings 34.62 Stores, Shop and Garage Buildings 34.63 Miscellaneous Slructures and Improvemenls 35 Collecting and Impounding Reservoirs 36 Lake, River and Other Intakes 37 Welis and Springs 39 Supply Mains 31,2 Power Generation Equipment/Pumping 31.7 Oil Engine Pumping Equipment 311 Electric Pumping Equipment Pumping Equipment SCADA Equipment Square ' Various * 15-R1 Square * Square Square Square * Square 4-R2.5 55-R3 3-R2.5 Square 4-R1.5 1-SQ 134,179.35 8,527,393.25 2.25,25,24 1,167,166.23 2,483,196.5 172,253.95 4,132,421.14 3.675,576.78 11,362.89 177,418.51 45.713.97 1,81,713.61 2,228,98.96 7,72.87 26,824 1,199,538 562,4 433,354 673,217 58.688 977.41 421.932 844 4,982 2,192 732,49 697,218 38,3 17,356 7,327,853 1,463,249 733,812 1,89,979 113,567 3,155.1 3,253.642 1,519 136,437 43,522 1,78,665 1.531,766 391.773 2.412 169,772 43,135 17.683 88,62 15,142 49,27 72.58 347 5,196 18,97 56,922 71,4 65,863 44.5 43.2 33.9 41.5 2.6 7.5 64.4 45.2 3.3 26.3 22.8 18.9 21.5 5.9 1.8 1.99 2.13 1.52 3.55 8.79 1.19 1.96 3.5 2.93 4,19 3.14 3.2 9.41 Total Account 311 2.929,53,83 1.5,518 1,923,539 137,263
Table 2. Estimated Survivor Curves, Original Cost, Book Reserve and Calculated Annual Depreciation Accruals Related to Utility Plant at December 31, 29 Depreciable Group (D Survivor Curve Original Cost at December 31, 29 Book Reserve Future Accruals Annual Accrual Amount (2) (3) (4) (5) (6) Composite Remaining Life (7) Annual Accrual Rate, Percent (8) Depreciable Plant, cont. 32 Purification System Filters, Basins and Piping Chemical Treatment Equipmenl Electronic Control Equipment 15-R1 * 9,85.555.9 1,654,537 7,431,15 32,287 25-L1.5 1,3.21.3 48,565 621,459 47.554 15-L2.5 6,836.37 237.921 362,916 45,195 24.6 13.1 8. 3.33 '4.62 7.52 Total Account 32 1,716,412.49 2,31.23 8,415,39 395,36 33 Distribution Reservoirs and Standpipes Various 331 Transmission and Distnbution Mains Cast Iron Mains - 4 Inch and Under 1-R3 Cast Iron Mains - 6 Inch and 8 Inch 11-R3 Cast Iron Mains - 1 Inch and Over 11-R3 Transite 8-R3 Concrete 1-R4 Steel 6-R4 Valves and Valve Boxes 9-R3 Copper, Plastic and Galvanized 65-R2 Vaults 1-SQ Venturi Tubes 4-L1 Emergency Bypass Piping 5-6Q Metering Equipment 27-1 Cleaning & Lining 6-L4 17,422,4.37 36 64.23 43,257 599.71 8.24 99.33 282 874.91 584 538.61 1,369 945.86 8,984 572.4 35 628.61 91 626.51 1 26.74 6 627.89 146,36.75 3,151 79.76 4,7,848 14,274 5,33.595 8.144.912 91,174 162,361 254,48 88,648 88,768 13.745 9,728 568 31,728 239,462 12,721,148 292,334 37,927,4 72,96,75 191,699 422,177 1,115,54 8,13,922 216,86 77,881 298 6,6 114,38 2,911,618 44,9 8,134 464,263 849.213 5.797 9,358 23,565 117,54 5,976 97 24 265 8,452 56,25 31.5 35.9 81.7 84.9 33.1 45.1 47.3 68.9 36.3 8.3 12.4 22.9 13.5 52. 2.32 i 2.65 1.7 il.6 2.5 1.6 1.72 1.31 1.96 1.6.24 4. 5.79 1.78 Total Account 331 138,738,152.31 15,262,371 123,475,776 1,549,582 333 334 335 336 34 Services Meters Fire Hydrants Backflow Preventers Office Furniture and Equipment Furniture Equipment Mail Machine Computer Enterprise Software 75-R3 34-R3 75-R3 4-R1.5 3-SQ 1-SQ 1-SQ 5-SQ 1-SQ 31.514,224. 15.632,442.42 5,79,1.61 257,75.47 241.582.26 93,674.67 79,952.13 528,938.84 5.396.919.57 5.96,754 4.269,655 99,66 23,78 15,953 44,533 57.787 396,664 1.548,816 25.553,474 11,362,784 4,881,34 233,925 9,629 49.141 22,165 132.276 3,848,14 474,98 533,258 91,87 9,415 4.524 1,66 3,99 41,231 566,615 53.8 21.3 53.1 24.8 2. 4.9 7.2 32 6.8 1.51 3.41 1.59 3.65 1.87 1.75 3.88 7.8 1.5 Total Account 34 6.341,67.47 2,198,753 4,142,315 625,535
Table 2. Estimated Survivor Curves, Original Cost, Book Reserve and Calculated Annual Depreciation Accruals Related to Utiiity Plant at December 31, 29 Depreciable Group (D Survivor Curve Original Cost at December 31, 29 Book Reserve Future Accruals Annual Accrual Amount Composite Remaining Life Annual Accrual Rate, Percent (2) (3) (4) (5) (6) (7) (8) Depreciable Plant, cont. 341 Transportation Equipmenl Cars Trucks Total Account 341 296,42.97 979,42.28 1.275.841.25 998,546 277,295 * * ** 342 Stores Equipment Other Towmotor 3-SQ 7,41.77 27,473.46 29.312 17,85 4,731 1,388 2,284 ** 17.8 3.26 Total Account 342 97,515.23 46,397 51,119 2,284 (Ji 343.1 343.2 343.3 344 345 346 347 Shop Equipment Tools and Work Equipment Tractor and Equipment Laboratory Equipment Power Operated Equipment Communication Equipment Miscellaneous Equipment 3-SQ 25-SQ 2-SQ 22-S1 15-SQ 15-SQ 48,646.83 519,475;55 34,37.5 45,56.83 113,945,53 798,83.62 196,773.21 16,12 24.537 4,294 27,779 79,271 244,89 115,583 32,546 314,938 3,77 17,782 34,675 553,943 81,192 1,429 25,496 1.719 1,799 " 5,774 11,252 22.8 12.4 17.5 9.9 1.9 7.2 2.94 4.91 5. 3.95 1 6.36 5.72 Total Depreciable Plant 257,239,768.94 43,516,21 213,723,563 4,854,373 Total Utility Plant in Service 26,22,842.42 43,516,21 213,723,563 4,854,373 Customers' Advances for Construction 34.2 Power and Pumping Structures Square 311 Electric Pumping Equipment 4-R1.5 33 Distribution Reservoirs and Standpipes Square 331 Transmission and Distnbution Mains Cast Iron Mains - 6 Inch and 8 Inch 11-R3 36.183.63 31,44,95 158,93.8 15,295.21.8 16,478 19,472 146,22 3,84,253 19.76 11,573 12,729 12,21,958 744 613 44 135.447 26.5 18.9 31.5 9.2 2.6 1.97.25,89 Total Customers' Advances for Construction 15,521,37.18 3,266,45 12,254,966 137,28
Table 2. Estimated Survivor Curves, Original Cost, Book Reserve and Calculated Annual Depreciation Accruals Related to Utility Plant at December 31, 29 Depreciable Group (D Survivor Curve Original Cost at December 31, 29 Book Reserve Future Accruals Annual Accrual Amount Composite Remaining Life Annual Accrual Rate, Percent (2) (3} (4) (5) (6) (7) (8) Contributions in Aid of Construction o> 33.5 Distribution Reservoir and Standpipe Land 34.2 Power and Pumping Structures 34.3 Purification Buildings 35 Collecting and Impounding Reservoirs 311 Electric Pumping Equipment 32 Purification System Chemical Treatment Equipment 33 Distribution Reservoirs and Standpipes 331 Transmission and Distribution Mains Cast Iron Mains - 4 Inch and Under Cast Iron Mains - 6 Inch and 8 Inch Cast Iron Mains -1 Inch and Over Valves and Valve Boxes Total Account 331 Nondepr, Square 15-R1 Square 4-R1.5 25-L1.5 Square 1-R3 11-R3 11-R3 9-R3 192.868.97 13,686.69 4,562.38 7,625. 47,. 7,698. 1.493,834.66 21,7.1 21,994,285,65 451,578.69 27,442.37 22,494,313.81 3,568 2,458 12,65 14,43 3,248 188,448 4,877 2,121,566 17,483 5,374 2,149,3 1,119 2,14 58,2 32,57 4,45 1,35,387 16,13 19,872,719 434,96 22,68 2,345,13 3,641 58 54 1,314 351 29,83 239 243,591 4.88 333 248.971 27.5 36.3 17.4 24.8 12.7 44.9 67.5 81.6 9.3 66.3 2.79 1.27.76 2.8 4.56 1.95 1.14 1,11 1.6 1.21 333 334 335 34 Services Meters Fire Hydrants Office Furniture and Equipment Computer 75-R3 34-R3 75-R3 5-SQ. 415,16.14 35,95.94 46,71.24 4,492,86 37,8 27.272 16.9 4,493 378,81 8,634 3,691 6.21 927 524 62.8 9.3 58.6-1,45 2.58 1.12 - Total Contributions in Aid of Construction 24,943,849.69 2,485,911 22,265,69 291,43 Amort/zation of Negative Net 183,695 TOTAL UTILITY PLANT 219.737,622.55 37,763.885 179,23,528 4,69,43 * Life Span Procedure was used. Curve Shown is Interim Survivor Curve. *' Annual Accrual is Charged to Clearing Account.
TABLE 3. SUMMARY OF PLANT IN SERVICE ACTIVITY FOR THE YEAR ENDED DECEMBER 31, 29 Depreciable Group (1) Balance at Beginning of Year Additions Retirements Acquisition Transfers & Adjustments Balance at End of Year Percent Original Cost Retired (2) (3) (4) 15} (6) (7) {8)=(4V{2) UTILITY PLANT IN SERVICE ^J 31 Organization 32 Franchises and Consents 33.11 Water Rights 33.12 Reservoir Land 33.2 Power and Pumping Land 33.3 Purification Land 33.4 Transmission and Distribution Land and Rights of Way 33.5 Distribution Reservoir and Standpipe Land 33.61 Office Land 33.62 Stores, Shop and Garage Land 34.15 Olher Water Source Structures 34.2 Power and Pumping Structures 34.3 Purification Buildings 34.61 Office Buildings 34.62 Stores, Shop and Garage Buildings 34.63 Miscellaneous Structures and Improvemenls 35 Collecting and Impounding Reservoirs 36 Lake, River and Other Intakes 37 Welts and Springs 39 Supply Mains 31.2 Power Generation Equipment/Pumping 31.7 Oil Engine Pumping Equipment 311 Electric Pumping Equipment 32.1 Purification System - Filters, Basins and Piping 32.2 Purification System - Chemical Treatment Equipment 32.3 Purification System - Electronic Control Equipment 33 Distribution Reservoirs and Standpipes 331.1 Mains and Accessories - Cast Iron Mains - 4 Inch and Under 331.2 Mains and Accessories - Cast Iron Mains - 6 Inch and 8 Inch 331.3 Mains and Accessories - Cast Iron Mains -1 Inch and Over 331.4 Mains and Accessories - Transite 331.5 Mains and Accessories - Concrete 331.6 Mains and Accessories - Steel 331.7 Mains and Accessories - Valves and Valve Boxes 331.8 Mains and Accessories - Copper, Plastic and Galvanized 331.9 Mains and Accessories Vaults 331.1 Mains and Accessories Venluri Tubes 331.11 Mains and Accessories - Emergency Bypass Piping 331.12 Mains and Accessories - Metering Equipmenl 331.99 Mains and Accessories - Cleaning & Lining 333 Services 334 Meters 5.32.9 4,917.92 39,971.9 852.623.3 1,36.47.74 17.854.41 29,89.8 52.22.64 165,23. 166.344.51 134.179.35 7.946.79.54 2.12.641.33 1.167,166,23 2.476.729.22 169.14.6 4.132.421.14 3.65.576.78 11.362.89 177,418.51 45.713.97 1,81.713.61 2.451.533.44 9,76,98.13 1.17.932.93 581,98.54 16.232,573.28 29,613.3 38.925.668.38 75.961.271,78 282.874.91 573.313.73 1.195,219.3 7,684,77.27 261.364.26 91,626.51 1.26.74 9,65.41 147,71.47 2,78,15.12 28.952,333.36 14,96,85.95 15,599.4 37.565,13 58.464.71 15.839. 12.261.42 3,113.89 25.. 361,254,11 13.263.62 15.638,55 3.591.55 1.7,46.32 28.18.5 1,869,766,65 3,948,844.21 11.224,88 45,465.89 1,165,918.48 442,929.64 1.742.443.78 1,12.285.21 3.23.9 5.794,14 8.589.92 1,482.95 2,576.25 1,853.72 1,955.23 12,117.12 83,625.39 3,729.27 11,621.78 7,58. 3,22.52 1,673.72 164.933.69 71,28.12 5,64. 37,9, 72.219. 123.882. 12,98. 2,545.811. 463.72. 153,972.75 51,844.35 989,563.9 369.586.38 75, 5,. (5,.) 974.2 5.866.29 (974.2) (2.93) (129,98.39) 129,26.94 (8.44.32) (5.182.54) 5,32.9 4,917.92 39.971.9 852,623.3 1,12,79.78 17,854.41 68,25.93 59,12,64 115,23. 166,344.51 134.179.35 8.527.393.25 2,25,25.24 1.167,166,23 2.483.196.5 172,253.95 4.132.421.14 3.675.576.78 11,362.89 177.418.51 45.713.97 1,81.713.61 2,929,53.83 9,85.555.9 1,3,21.3 6.836.37 17,422.4.37 36.64.23 43.257.599.71 8,24.99.33 282.874.91 584,538.61 1,369.945.86 8,984.572.4 35,628.61 91.626,51 1,26.74 6,627.89 146.36.75 3,151,79.76 31,514.224, 15,632,442.42....,...,....2,.2..,.....4.1.3 1.9. 4,2.2...,.2 2.9.. 31.3 1.1..6 4.7
TABLE 3. SUMMARY OF PLANT IN SERVICE ACTIVITY FOR THE YEAR ENDED DECEMBER 31, 29 Depreciable Group (1) Balance at Beginning of Year (2) Additions (3) Retirements (4) Acquisition (5) Transfers & Adjustments (6) Balance at End of Year (7) Percent Original Cost Retired (8)=(4)/(2) CO 335 Fire Hydrants 336 Backflow Preventers 34.1 Office Furniture and Equipment - Furniture 34.2 Office Furniture and Equipment - Equipment 34.3 Office Furniture and Equipment - Mail Machine 34.4 Office Furniture and Equipment - Computer 34.5 Office Furniture and Equipment - Enterprise Software 341.1 Transportation Equipment - Cars 341.2 Transportation Equipment - Trucks 342 Stores Equipment 343.1 Shop Equipment 343.2 Tools and Work Equipment 343.3 Tractor and Equipment 344 Laboratory Equipment 345 Power Operated Equipment 346 Communication Equipmenl 347 Miscellaneous Equipment Total Utility Plant in Service 5,437,898.45 193,317.68 241,582.26 98.263.89 79.952.13 497,578.75 5,297,216.49 296.42.97 986,672.3 99,815.1 31,537.84 523,797.23 34,37,5 45.56.83 113,945.53 626,265.2 197,835.5 243,177,85.13 199.52.83 64.387.79 9,566.5 36,747.9 99,73.8 25,483.71 17,18.99 3.315.5 172,992.16 13,4,791.78 18,521.39 14,155.72 5,387. 32.735.73 2,299,87 6,433.72 1.23.46 426.74 1,62.29 1,124,291.83 171,247. 5,151,347.57 (26.28) (1,23.46) 1,23.46 (6,855.23) 5,79,1.61 257,75.47 241,582,26 93,674.67 79,952.13 528,938.84 5,396,919.57 296,42.97 979,42.28 97,515.23 48.646.83 519.475.55 34,37.5 45,56.83 113.945,53 798,83.62 196,773.21 26,22,842.42.3.. ; 14.4 '. ; i.io i -, i 3.3 2.3,. 1.2 i.. 1.1 ; o.io.5, Customers' Advances for Construction 34.2 Powerand Pumping Structures (36,183.63) 311 Eleclric Pumping Equipment, (31,44.95) 33 Distribution Reservoirs and Standpipes (158,93.8) 331.2 Mains and Accessories - Cast Iron Mains - 6 Inch and 8 Inch (17.536,139.1) (14.289.7) 2.255,218. (36.183.63) (31.44,95) {158,93,8) (15.295.21 Q.8).... Total Customers' Advances for Construction (17,762,298.48) (14,289.7).. 2,255,218. (15,521,37.18) Contributions in Aid of Construction 33.5 Distribution Reservoir and Standpipe Land (19,93.97} 34.2 Power and Pumping Structures (13,686.69) 34.3 Purification Buildings (4,562.38) 35 Collecting and Impounding Reservoirs (7,625,) 311 Electric Pumping Equipment (47,.) 32 Purification System Chemical Treatment Equipment (7,698,) 33 Distribution Reservoirs and Standpipes (1,393,834.66) 331.1 Mains and Accessories - Cast Iron Mains-4 Inch and Under (21,7.1} 331.2 Mains and Accessories - Cast Iron Mains 6 Inch and 8 Inch (2.435.61.39) 331.3 Mains and Accessories - Cast Iron Mains -1 Inch and Over (124.582.87) 331,7 Mains and Accessories - Valves and Valve Boxes (18,452.37) (1,938.) (1,.) (1,552.66.26) (333.19.82) (8,99.) (6,24.) 6,24. (192,868.97) {13.686.69} (4.562.38) {7,625.) (47,.) (7,698.) (1,493,834.66) (21,7.1) (21,994,285.65) (451,578.69) (27,442.37) ; O.OO. ;. '.... 1....
TABLE 3. SUMMARY OF PLANT IN SERVICE ACTIVITY FOR THE YEAR ENDED DECEMBER 31. 29 Depreciable Group (1) Balance at Beginning of Year (2) Additions (3) Retirements (4) Acquisition (5) Transfers & Adjustments (6) Balance at End of Year (7) Percent Original Cost Retired {8)=(4)/(2) 333 Services 334 Meiers 335 Fire Hyarants 34,4 Office Furniture and Equipmenl - Computer (7,66,14) (35.95.94) (2,759.24) (4.492.86) {47,5.) (25.942.) (415,16.14) (35.95.94) (46,71.24) (4,492.86).... Total Contributions in Aid of Construction (22,513,799.61) (2,43,5.8)... (24,943,849.69) TOTAL PLANT IN SERVICE 22,91,752.4 1,56,452. 1,124,291.83 5,151,347.57 2,248,362.77 219,737,622.55 CD
TABLE 4. SUMMARY OF BOOK RESERVE ACTIVITY FOR THE YEAR ENDED DECEMBER 31, 29 Account (T) Book Reserve at Beginning of Year (2) Annual Accrual (3) Retirements (4) + Gross (5) Cost of Removal (SJ Amortization of Net (7) Acquisition (8) Adjustments (9) Book Reserve at End of Year (1) Book Reserve as a Percent of Original Cost (11) O 34.15 34,2 34.3 34,61 34.62 34.63 35 35 37 39 31.2 31.7 311 32.1 32.2 32.3 24,49 998.946 521,15 415.13 563,517 43,888 928,587 35,42 486 35.73 675,156 81,8 1,358.426 361,494 22,842 2,415 156.215 44,84 17,741 89,664 14.8 48,763 71,43 358 5,252 2.192 56.889 129,964 31.573 49.647 45.933 3.23 5,794 8.59 1.483 2,576 1.854 439 51 25,83 6 1 4 46 1.572 43,938 74,18 5.551 26,824 1,199.538 562,4 433,354 673,217 58,688 977.41 421,932 844 4.982 2,192 732,49 1.5.518 1,654,537 48.565 237.921 19.99 14.7 27.75 37.13 27.11 34.7 23.65 11-48 7,43 23.1 4.48 4.43 34.34 18.21 39.63 39.6 Total 32 = 1.922.762 46,153 23.913 1.572 5.551 2.31,23 33 331.1 331.2 331.3 331.4 331.5 331.6 331.7 331.8 331.9 331.1 331.11 331.12 331.99 4,25.191 37.957 4,872.94 7,331.19 83.486 153.131 233.327 777.491 75.554 12.774 9.72 4,847 23,94 19,13 431,354 7,463 441 ",843 815,172 5,912 9.23 21.4 15,317 4,971 971 26 174 9.235 49.449 1.955 12.117 83.625 3,73 11.622 7,58 3,23 1,674 698 492 17.34 31,291 16.26 17,613 1,43 1.92 21.77 6.828 4.487 1,776 41 16,3 75 227 _ 65,166 16.164 43,167 11.72 15,118 (65.843) 36.264 29.579 4,7,848 14,274 5.33,595 8,144.912 91,174 162,361 254,48 88,648 88.768 13.745 9.728 568 31,728 239,462 26.98 4.66 12.32 1.13 32.23 27.78 2.51 9.79 29.4 15. 97.2 8,57 21.73 7.6 Total 331 = 13.86,271 1.47.83 123.371 1.19 173,88 51,837 229,521 15.262,371 333 334 335 336 34.1 34.2 34.3 34.4 34.5 5.536.862 4.394.683 814.272 16.685 146,451 51.4 54,685 361.184 992.68 444,751 485,515 89,95 7,95 4,57 7,649 3,12 4,867 556.28 164.934 71.28 18.521 14,156 5,387 1,955 13.777 51,973 37,58 92.953 (3.681) 21,41 (5) 18.278 92.463 26,982 5,183 5.96.754 4.269.655 99.66 23.78 15.953 44,533 57,787 396,664 1.548,816 18:91 27.31 15.7 9.23 62.49 47.54 72,28 74.99 28.7 Total 34 = 1,65.968 612,333 19.543 (5) 2.198,753
TABLE 4. SUMMARY OF BOOK RESERVE ACTIVITY FOR THE YEAR ENDED DECEMBER 31, 29 Account (1) Book Reserve at Beginning of Year (2) + Annual Accrual (3) Retirements (4) + Gross (5) Cost of Removal (6) i Amortization of Net (7) + Acquisition (8) Adjustments (9) Book Reserve at End of Year (1) Book Reserve as a Percent of Original Cost (11) 341 342 343.1 343.2 343.3 344 345.1 346 347 759.31 46,458 15.137 193.568 2.575 25,852 71.737 192,64 14.755 234,932 2,239 983 25.255-1,719 1,927 7.734 44,33 11.96 11.415 2.3 6.434 1,23 427 1.62 (2.31) (18) (35) (2) (7) (18,29) 7.817 (1,23) (8,383) 998.546 46.397 16.12 24,537 4,294 27.779 79,271 244.89 115.583 78.27 47.58 33.1 39.37 12.49 6.97 69.57 3.66 58.74 Subtotal 39,82,135 4.935.945 1,12,972 25,922 263,433 189,174 64,366 (9,64) 43,516.21 ro Less: Advances 34.2 311 33 331 (15,733) (18,842) (145.85) (2,938.668) (745) (63) (397) (145.585) (16,478) (19.472) (146,22) (3.84.253) 45.54 62.72 91'99 19.81 Subtotal (3,119.48) (147,357} (3,266,45) : Less: Contributions _ 34.2 34.3 35 311 32 33 331,1 331.2 331,3 331,7 (26,922} (2.399) (12,68) (13.81) (2,882) (16.781) (4.635) (1,847.472) (7.661) (2,942) (3,646) (59) (537) (1.349) (366) (27.667) (242) (236.668) (1.333) (251) (37,426) (8,489) (2,181} (3,568) (2.458) (12,65) (14.43) (3,248) (188,448) (4,877) (2,121,566) (17.483). (5,374) 23.39 53.88 17,85 3.7 42.19 12;62 23122 9.65 3:82 19:58 Tolal 331 = (1.862.71) (238.494) (48,96) (2,149.3)
TABLE 4. SUMMARY OF BOOK RESERVE ACTIVITY FOR THE YEAR ENDED DECEMBER 31, 29 Account (1) Book Reserve at Beginning of Year (2) + Annual Accrual (3) Retirements {4} + Gross (5) Cost of Removal (6) Amortization of Net + (7) + Acquisition (8) Adjustments (9) Book Reserve at End of Year (1) Book Reserve as a Percent of Original Cost (11) 333 334 335 34 (3.541) (26,285) (8,995) (4.493) (89) (987) (266) (33,45) (6,748) (37.8) (27.272) (16.9) (4,493) 8.93 75.95 34.28 1. Subtotal (2,124.157) (273.46) (88,294) (2.485,911) Total 33.838,93 4,515.128 1,12,972 25,922 263.433 189.174 552.72 (9.64) 37.763.885 IO to
TABLE 5. CALCULATION OF NET SALVAGE ACCRUAL FOR THE YEAR 21 Account (1) Gross (2) 25 26 27 2S 29 Cost Of Cost Of Cost Of Gross Removal Removal Removal (3) Gross (4) (5) Gross + (6) (7) H (8) Cost of Removal (9) + Gross (1) Cost of Removal (11) Net (12)* Accrual (13)= =(12)/5 1 IO 34.2 34.61 34.62 35 31.7 311. 32. 33. 331. 333. 334. 335. 34. 341. 343.1 343.2 345. 347. 3,489.91 75. 9,417,31 2,527.53 1,742.32 25. 9.61 171.5 141.5 231. 19,93 3,721.94 8,4.65 9,845.63 76,927.87 18. 14,472.4 18.697.12 2,411.9 1,384.76 4,412.32 3.277.9 2,193.24 1,422. 3,995.16 83,253.5 228.16 12.537.38 (22.43) 15. 11,746.67 6.48.93 12,835.96 1.. 21,17, 4.751. 299,2 11.82.37 119,589.94 1.884.77 56,996.38 918.5 1,45,13 7,79.8 11,55,36 56,875,81 154.355.6 41.22 46,715.72 1,169.7 1,954.7 13,776.84 173,879.59 51,972.69 37,58.6 (2,193.24) (2,55.88) (4.751,) (299.2) (19,93) (232.3) (7,86.65) (1,422,) (368,879,27) {454,55.41) 31,726 46 (12,591.12) 25. 11.55.36 9,61 171.5 1,, 343.49 (439) (51) (95) (6) (4) (46) (1,572) (284) (73,776) (9,91) 6,345 (24,118) 5 2.31 18 35 2 7 TOTAL 26,68.24 113,439.42 39^183.19 13,426.56 32.168.56 36,342.66 29^548.79 258,348.35 25,921.24 263,432.34 (918,487.31) {183,695) ' Column (12) equals the summation of Columns (2) through (ii).