UWPA EXHIBIT JDH-IJDH-2JDH-3
BEFORE THE
PENNSYLVANIA PUBLtrC UTILITY COMMISSION
EXHIBIT TO ACCOMPANY THE
PREPARED DIRECT TESTIMONY
JOHN D. HOLLENBACH
CONCERNING
OPERATIONS & CAPITAL ADDITIONS
I-INITED WATER PENNSYLVANIA, INC.
DOCKET NO. R-201 5-2462723
OF
JANUARY 28,2015
United Water PennsYvania
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Un¡led Water Pennsylvania
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PlantAdd¡t¡ons
UWPA Exh¡b¡t No. JDH-1
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UWPA EXHIBIT NO. JDH-2
Page 1 of 2
NOTICE OF PROPOSED RATE CHANGES
To Our GustomersUnited Water Pennsylvania has filed a request with the Pennsylvania Public UtilityCommission (PUC) to increase your rates for water service as of March 29,2015. A fullinvestigation of this request could delay the change. This notice describes thecompany's rate request, the PUC's role, and what actions you can take.
Rate lncreaseUnited Water Pennsylvania has requested an overall increase of $9.6 million per year.The $9.6 million increase does not include the current surcharges assessed to thecustomer. Since the last rate increase, the company will have invested over $91 millionto enhance service reliability, water quality and fire protection.
lf the company's entire request is approved, the total bill for a residential customer usingan average of 3,500 gallons of water per month would increase from $34.00 to $ 43.09or by 26.75 percent.
The total bill for a commercial customer using 25,000 gallons of water per month wouldincrease from $242.32to $307.14 or by 26.75 percent.
The total bill for an industrial customer using 200,000 gallons of water per month wouldincrease from $1,496.16 to $2,029.74 or by 35.66 percent.
To find out your customer class or how the requested increase may affect your waterbill, contact United Water Pennsylvania toll-free at 888.299.8972 or 717.564.3662. Therates requested by the company may be found in Supplement No. A2Water Tariff PAP.U.C. No. 7, filed with the PUC. You may examine the materialfiled with the PUC,which explains the requested increase and the reasons for it. A copy of this material iskept at United Water Pennsylvania's main office, located at 4211 East Park Circle,Harrisburg, PA 17111. Upon request, the company will send you the Statement ofReasons for Supplement No. 42, explaining why the rate increase has been requested.
PUG RoleThe state agency which approves rates for regulated public utilities is the PUC. ThePUC will examine the requested rate increase and can prevent existing rates fromchanging until lit investigates and/or holds hearings on the request. The company mustprove that the requested rates are reasonable. After examining the evidence, the PUCmay grant all, some, or none of the request or may reduce existing rates.
The PUC may change the amount of the rate increase or decrease requested by theutility for each customer class. As a result, the rate charged to you may be differentthan the rate requested by the company and shown above.
UPWA EXHIBIT NO. JDH.2
Page 2 of 2
Actions You Can TakeThere are three ways to challenge the company's request to change rates:
1. You can file a formal complaint. lf you want a hearing before a PUC judge, youmust file a formal complaint. By filing a formal complaint, you assure yourself theopportunity to take part in hearings about the rate increase request. All complaintsshould be filed with the PUC before March 29,2015. lf no formal complaints are filed,the PUC may grant all, some or none of the request without holding a hearing before a
PUC judge.
2. You can send a letter telling why you object to the requested rate increase.Sometimes there is information in these letters that makes the PUC aware of problemswith the company's service or management. This information can be helpfulwhen thePUC investigates the rate request. Send your letter to the Pennsylvania Public UtilityCommission, Post Office Box 3265, Harrisburg, PA 17015-3265.
3. You can attend or be a witness at a public input hearing. Public input hearings areheld if the PUC opens an investigation of the company's rate increase and if a largenumber of customers are interested in the case. At these hearings, you will have theopportunity to present your views in person to the PUC judge hearing the case andcompany representatives. All testimony given under oath becomes part of the officialrate case record. The hearings are held in the company's service area. For moreinformation, call the PUC at800-782-1110. You may leave your name and address soyou can be notified of any public input hearings that may be scheduled in the case.
i:iij.!-j i ti,:r ,::ii';j-, *',.r rr.
4211 EAST PARK CIRCLEHARRISBURG, PA LTtttTEL 7L7-561-1103FAX 7t7-564-0448WWW. UNITEDWATER.COM
UWPA Exhibit No. JDH-3
January 28,2015
Dear þublic official):
United Water Pennsylvania provides water service to a population of more than 166,000 people
in portions of eight counties through 12 water systems. We value our relationship with.rrrto-"r, and endeavor to keep public officials informed of rate information conceming our
water service.
For the first time since 2011, the company will file a request with the Pennsylvania Public UtilityCommission (PUC) on January 28 for permission to increase base rates by $9.6 million per year.
The actual increase depends on each customer's meter size and actual water usage' No increase
is being requested regárding charges assessed for public fire hydrants except for a small increase
in the Dallas service area.
If approved as requested, the average residential customer's monthly bill would increase from
$:+-.ôO to $43.09 or by approximately 30 cents per day. This equates to siightly less than one
cent per gallon. Other clãssification of customers will see similar increases depending on the size
of meter and volumes used; however, the rate for public fire hydrants is not increasing except for
a small increase in the Dallas service area.
All of our customers will be notified of the proposed increase via a bill insert that will start on
January 28. If suspended for full review by the PUC (which is very likely), any change in rates
is unlikely to occur before November 2015.
We are seeking recovery on investments to fund completed, ongoing and future capital projects.
The company spent over $91 million in capital investments since 2010 that include new water
infrastruõture consisting of transmission mains, valves and water treatment facility equipment.
The last general base rate increase was implemented in October 28,2011. Since that time, we
have also experienced increased labor, health costs and general expenses.
United 'Water pennsylvania continues to have the lowest rates of any large regulated water utilityin Pennsylvania as well a low rate of customer complaints. We attribute this to operational
efficiencies associated with best practices that result in continued reliability and safety of our
water systems.
Let us know if there are questions associated with this proposed rate increase' My contact
information follows.
Sincerely,
John D. Hollenbach, Vice PresidentMid Atlantic Division
UWPA EXHIBITNO. KHD.I
BEFORE THE
PENNSYLVANIA PUBLIC UTILITY COMMISSION
EXHIBIT TO ACCOMPANY THE
PREPARED DIRECT TESTIMONY
OF
KEVIN H. DOHERTY
CONCERNING
REVENUE DEFICIENCY AND RATE BASE
I-]NITED WATER PENNSYLVANIA, INC.
DOCKET NO. R-201 5-2462723
JANUARY 28,2015
Un¡ted Water PennsylvaniaCalculation of Revenue Deficiency and Rate of Return at Current and Proposed RatesFor the 1 2 months ended October 31 , 201 6
Description
9130114
as Adjustedat Current
Rates Adlustments
1 Operating Revenues Sch KHD-2 $36,128,820 s1 0s a50
No.
9/30/1 sas Adjustedat Currenl
Rates
s36 234 670
16,188,4005,841 ,948
926.535
Adiustments
($262.086)
1 ,408,1582,367,127
5,796
15,647,4475,587,817
885.422
22.120.686
14 0ôA 134
1,139,4742.365.996
540,953254,131
41 113
836 197
(730 347\
(624,6se)(295.465)
ß20.124\
91A9.777
s8.069.300
UWPA Exhibit NO. KHD-1Schedule 1
Adjustments10131116
as Adjustedat Currènt
Rates
s35.972.584
17,596,5588,209,075
932.332
10131116
Pro FormaProposed
R2les
s45_565.028
17,639,6288,209,075
987 004
26.835.71 1
18.729.317
774,4323.473.859
4.248.291
s14-481.026
$177.029.6s8
8.18o/"
8.180/"
Line
Operating Expenses:2 Operation And Maintenance3 Depreciation4 Taxes Other Than lncome
5 Operat¡ng Expenses Before lncome Taxes
6 Operating lncome Before lncome Taxes
lncome Taxes:7 State Income Tax8 Federal lncome Tax
I Total lncome Taxes
10 Operat¡ng lncome
11 Rate Base
12 Rate Of Return
13 Required Rate Of Return
14 Required Net Operating lncome
15 Operat¡ng lncome Deficiency
16 GRCF
17 Revenue Deficiency
3.50s.471
s1 0 502 664
Sch KHD-6 $122,953,601
Sch KHD-8
Sch KHD 1-1
Sch KHD-3Sch KHD-sSch KHD-4
Based onProposed
RâÎês
s9.592.44426.7o/o
43,O70
54,677
97.747
9,494.697
948,5202.991 .162
3.939.682
s5.555.015
Sch KHD-7Sch KHD-7
22,9s6.883 3.781 .081 26.737.564
13 277 747 ø Õ43 1â7\ 9.234.620
514,815 (688,e03) (1 74,088)2.O70.531 (1 .587.834) 442.697
2.585.346 Q.276.738\ 308.609
s10.692.441 ís1.766.430) s8.926_011
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5.O40/"
8.180/"
s14.481.026
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LineNo.
United Water PennsylvaniaTaxes and Gross Revenue Conversion Factor
UWPA Exhibit No. KHD-1Schedule 1
Tax RatesDescription(a)
1 Pennsylvania State Corporate Tax Rate
2 Federal Corporate Tax Rate
3 Rate Applicable to O&M ExPenses:4 Uncollectible Accounts Ratio5 PSC Assessment Ratio6 Rate for O&M Expense
7 Composite Tax Rate - StateI ((1 - 118) X L3)
Composite Tax Rate - Federale (1-14)X116
(b)
10
Revenue Conversion Factor =1 I (1 - 114) -116 - 118 =
9.991"
35.00olo
0.449o/"0.5700/"1.O19o/o
9.888%
31.182o/o
1.7268
UWPA Exhibit No. KHD-1Schedule 2
UNITED WATER PENNSYLVANIASUMMARY OF OPEBATING REVENUES
Line
'1 Residential
2 Commerical
3 lndustrial Water
4 Large lndustrial
5 Public Authority
6 Private Fire Protection
7 Public Fire Protection
I Miscellaneous Serv¡ce Revenu
I DSIC Surcharge Revenue
9 Surcharge
10 Regular Unbilled Revenue
11 Total s35 972
(k)
$ 20,296,578
8,396,242
446,O14
571,948
1,299,280
1 ,394,130
913,651
297,725
2,430,315
(73,299)
Fully Forecasted
Future Test Year
rô (ìrrtrent trâles
$154.919 ($417.005)
NormalizeI lseoe
Fully ForecastedFuture Test Year
GrôwTh
(D0103,617 $ (254,597\
10,274 (67,776)
(8,051)
(58,283)
$
(29,1 53)
855
10,6?4
(318)
27,760
2,962
$36.234.670
Future Test YearAs Aclilrsted
(h)
20,447,558
8,453,744
454,065
571,948
1,357,563
1,366,370
91 0,689
297,725
2,448,844
(73,836)
$
767.989155.609 tS819.336)$so 936
(131,163)26,412
(s)
834,668
(66,67e)
(0
$ (s0e,e63)
(1 65,1 93)
(13,01 7)
27,760
2,962
(e)
1 13,667
tt,zzó
(d)
$ 40,278 $
3,1 65
(1 8,e1e)
Ad¡ustmentsCustomer Growth
SrlrchârÕesTY Annuâl FTY GrowthNormalize
[ 1sâoe
(c)
$ 20,803,576
8,604,552
486,001
571,948
1,462,314
1 ,338,610
907,727
to7 7tq
1 ,61 4,176
17 ,157)
49.348)
Eliminations Adiusted HTYReclesses Per Books
1
Test YearPêr BÕÕks
(a)
$ 20,61 1,266
8,609,046
630,320
600,054
1,451,085
1,376,295
903,828
300,625
1 ,614,176
(7,1 57)
39,282
(b)
$ 192,310
(4,494)
(1 44,31 9)
(28,1 06)
11,229
(37,68s)
3,899
(2,900)
(39,282)
UWPA EXhibit NO. KHD-1Schedule 3
United Water PennsYlvania
Operation and Maintenance Expenses for the Historical, Future and Fully Forecasted Future Test Years
12 MonthsAdjustment Ending
No. 913012014
Future Test Future TestYear Year
Adiustments 9l30l2O15
FullY
ForecastedFuture Test
YearAdjustments
FullyForecastedFuture Test
Year1 0/31 /201 6
601.0
604.0
604.0
604.0
604.0
610.0
615.0
616.0
618.0
636.0
636.0
636.0
635.0
620.0
634.0
636.0
641.0
642.0
650.0
657.0
658.0
660.0
666.0
670.0
675.0
675.0
UTILITY OPERATING EXPENSES
Labor Expense
Employee Group Health & Life
Employee Pension Benefits
Empl. Post Retirement Benefits Other Than Pension
Employee Other Benefits
Purchased Water
Purchased Power
Fuel For Power Production
Chemicals
outside contractors
CC&B Support Costs
Outside Professional Services
Lab Testing Fees
Material and Supplies
Management and Service Fees
Outside Services
Rental of Building / Real Pfoperty
Office Equipment Rental
Transportation Expense
Property and Gen'l Corporate Liability lnsurance
lnsurance Worker Compensation
Advertising
Reg Commission Exp-Amortization
Bad Debt Expense
Telephone Expense
Postage and Air Fre¡ght Expense
Amortization-Deferred ltems
Fringe Benefit Expense Transfer
Other O&M Expenses
401.0 TOTALOPERATING EXPENSES
1
2
2
2
3
4
5
b
$ 4,577,124
919,9s9
986,495
388,519
240,249
157,092
1,468,480
53,984
670,563
418,032
350,873180p2299,188
36 t ,795
2,431 ,297
543,222
88,383
23,310
502,407
332,182
121 J2930,280
3.t5,659
157,'t75
201 ,320248,286
54,444(741,653)
466,730
$ 361 ,292
169,083
74,145
(53,454)
17,475
16,90'l
(144,074)
(12,535)
150,239
44,134(4,2O1)
73,752(42,397)
66,947
72,939(6e,72e)
(18,498)
(328)
111,868
23,694
8,626
628(98,617)
5,687
5,487(e,531)
(5,250)
(107,924)
(e5,405)
$5,1 46,841
1,238,086
1,085,035
342,771
267,711
178,674
1 ,638,51041,813
856,469
472,796
354,646
260,531
69,519
438,603
2,579,363
484,383
72,057
23,167
620,684
371,734
132,801
31,619
367,955
161 ,684
211,564
244,246
67,045(900,475)
736,725
$4,938,416 g 208,425
I,089,042 149,044
1,060,640 24,395
335,065 7,706
257,724 9,987
173,992 4,6821,324,406 314,104
41 ,449 364
820,802 35,667
462,166 10,630
346,672 7,973
254,673 5,857
56,791 12,728
428,742 9,861
2,504,236 75,127
473,493 10,890
69,885 2,172
22,983 185
614,275 6,409
355,876 15,858
129,755 3,047
30,908 711
217 ,042 1 50,913
162,862 (1 ,178)
206,807 4,757
238,754 5,491
49,194 17,851
(849,577) (50,898)
371,325 365,400
7
10
13
14
15
16
17
18
19
20
675.0
401.0
$15,647,447 $540,953 $16,188,400 $1 ,408,158 $17.596.558
UWPA Exhibit No. KHD-'lSchedule 4
United Water PennsYlvania
Taxes Other than lncome for the Historical, Future and Fully Forecasted Future Test Years
TAXES OTHER THAN INCOME
AdjustmentNo.
12 MonthsEnding
913012014
Future TestYear
Adjustments
Future TestYear
913012015
FullyForecastedFuture Test
YearAdjustments
FullyForecastedFuture Test
Year1013112016
Real Estate
Payroll Taxes
Sales and Use Tax
Franchise Taxes
408.0 Total Taxes Other Than lncome $885,422 $41 ,1 13 $926,535 $5,796 $932,332
32
33
34
35
$ 341,474 $
485,244
4,800
53,904
35,576
21,941
100
(16,504)
$377,050 $507,186
4,900
37,400
8,672
34,412
113
(37,400)
$385,722
541,597
5,012
Un¡ted water Pennsylvan¡aDepreciation Expense For
Future Test Year Ended 9/30/1 5
CURRENTDEPRECIATION
RATE EXPENSE
UWPA EXhibit NO, KHD.1Schedule 5Page 1 of 2
PROPOSEDDEPRECIATION
RATE EXPENSEL¡neNo. ACCOUNT
9l3Ol2o14BALANCE
9/30i201 sBALANCE
AVERAGEBALANCE
1
2
456
DESCRIPTION
301.00 Organizat¡on302.00 Franchises and Consents303.20 Source of Supply - Land and Lând Rights303.30 Water Treatment - Land and Land Rìghts303.40 Trans. and Dìstrìbution - Land and Land R¡ghts303.50 Generâl - Land and Land Rights
304.20 Water Source Structures304.30 Purif¡cation Bu¡ldings304.40 T&D Structures and lmprovements304.51 Ofiice Build¡ngs304.52 Stores, Shop and Garage Bu¡ldings304.53 Miscellaneous Structures and lmprovements305.00 Collection and lmpoundìng Reservoirs306.00 Lakes, River and Other lntakes307.00 Wells and Springs308.00 Infiltration Galìeries and Tunnels310.00 Power Generation Equipment311.21 Electrìc Pumping Equipment311.22 Oil Engine Pumping Equipment320.10 Purification System - Trealment Structures320.20 Purif¡cation System - Painting320.30 Purificat¡on System - Chemical Treatment330.00 Distribution Reservoirs and Standpipes33'1.00 Mains333.00 Services334.00 Melers335.00 Hydrants340.10 Office Furn¡ture and Equipment340.20 Computer Software340.20 Computer Software-ClS lmplementat¡on341.00 Transportation EquiPment342.00 Stores Equipment343.10 Tools and Work Equ¡Pment343.20 Shop and Garage Equ¡Pment344.00 Laboratory Equ¡pment345.00 Power Operated Equipment346.00 Communication EquiPment347.00 Miscellaneous EquiPment
$66,39964,266
363,6981 ,1 99,369
469,177934,351
3,304,9681 2,866,51 0
51 ,1 30486,694
1,645,599403,077121 ,801
3,024,9771,035,244
3,046
7,093,1 5231 4,1 56
24,118,3741 29,088
5,1 03,6959,419,186
1 1 0,260,50930,514,84?14,632,4286,594,9391,628,4804,012,3303,665,579
32,629
$66,39964,266
401,4981 ,1 99,369
469,177934,351
2,605,361328,238172,563
4,208,61 1
7.523
3,488,9311 2,855,802
51,286487,717
1,634,349412,783121 ,801
3,024,9771,021,172
3,046
7,300,27131 4,1 56
24,118,374129,088
5,515,1619,906,436
120,974,46131,425,13216,1 1 3,7506,696,4141 ,506,1 203,903,5173,665,579
32,629
$66,39964,266
382,s981 ,1 99,369
469,177934,351
3,396,94912,861 ,156
51 ,208487,206
1,639,974407,930121 ,801
3,024,9771,028,208
3,046
2.450/õ
2.67"/"2.48"/"2.80"/"3.10%1.05%2.38/"1.930/o
3.97o/o
2.Q30/"
2.26/.2.62"/"
'10.19%
7.O20/"2.O5o/"1.540/o
1.78"/"4.54o/o1.82/"7.730/"7.18%
12.500/o
tAl 0.00%0.000Á2.750/o
5.400/o8.08%0.00%9.42/.
11.480/ô
$95,794315,098
1,36712,08345,91912,6461,279
71,99419,844
121
2.25"/.2.56/.2.790/"?.46ô/"2.73ô/"3.700/"0.89%2.180/o
1.72%3.410/o
0.00./"2.Q00/"1.460/o
2.41%8.08%4.250/o2.39"/"1.59o/"1.780/o
4.420/o1 .680/"
5.09"/.16.10%12.50%0.00%0.00%4.09%5.180/"3.60%0.00%5.56%7.71o/"
$78,501329,1 09
1,43111,99844,618tJ,¿t ó1,084
65,94517,564
104
7I91011
1415161718192021
232425¿ô2728293031
32
34
Jb
âo
ao
40
4142
7,196,712314,1 56
24,118,374129,088
5,309,4289,662,811
1 15,61 7,48530,969,98715,373,0896,645,6771,567,3003,957,9233,665,579
32,629
1 46,0937,1 00
631,90113,154
372,7221 98,088
1,780,509551,266697,938120,951121,152284,179458,1 97
'146,005
4,587581,253
10,430234,394236,764
1,923,494559,367712,2281 1 2,50076,662
628,466458,1 97
1 ,765,315230,736152,876
4,s66,1 395,523
2,185,338279,487162,720
4,387,3756,523
60,09715,0921 3,1 48
413,291749
$ 6,461,774
147,920(873,957)
_9_!J9!l9i
1 06,55917,0036,212
233,999580
$ 6,614,327
147,920(920,299)
$ 5,841,948
Totãl Plant ¡n Service
Total Depreciation Expense
Amortization of Net SalvageReduce Total Deprec¡at¡on Expense for Depreciation on CIAC and AIAC
Deprec¡ation Expense Net of Depreciation on CIAC and AIAC
s 250.280.282 $ 265,160.308 $ 257,720,295
43
Sch 6-3
LineNo. ACCOUNT
United water Pennsylvan¡aDeprec¡at¡on Expense For
Fully Forecasted Future Test Year Ended 10/31/16
9/30/201 5BALANCE
$66,39964,266
401,4981 ,199,369
469,177934,351
3,488,93112,855,802
51 ,286487,717
1,634,349412,783121 ,801
3,024,9771,021,172
3,046
1013112016BALANCE
CURRENTDEPRECIATION
RATE EXPENSE
UWPA EXhibit NO. KHD.'ISchedule 5Page 2 of 2
PROPOSEDDEPRECIATION
RATE EXPENSEAVERAGEBALANCE
$66,39964,266
428,9481 ,1 99,369
469,177934,351
3,900,27716,724,O75
51,286487,717
1,626,224412,783121 ,801
3,265,3271,021,172
3,046
8,668,30831 4,1 56
26,619,076129,088
16,330,21710,436,896
1 25,899,90931 ,71 6,0861 6,786,3796,728,90?1,462,0424,425,6203,665,579
32,629
1
2
456
331.00333.00334.00335.00340.1 0340.20340.20341.00342.00343.1 0343.20344.00345.00
7,300,27131 4,1 56
24,118,3741 29,088
5,515,1619,906,436
120,974,46131,425,1321 6,1 1 3,7506,696,4141,506,1203,903,5173,665,579
32,629
$66,39964,266
456,3981 ,1 99,369
469,'177934,351
4,311,62220,592,348
51,286487,717
1 ,618,099412,783121 ,801
3,505,6771,O21,172
3,046
2,692,286343,578172,563
4,324,4007,523
1 0,036,34431 4,1 56
29,119,7781 29,088
27,145,27210,967,356
1 30,825,35732,007,04017,459,0086,761,3891,417,9644,947,7233,665,579
32,629
2.42/"2.45/"2.67"/.2.48/"2.800/o3.1 0olo
1.05"/"2.38o/"1.93/.3.97"/o
2.03o/"2.26o/o2.62/.
10.19%7.02"/"2.05o/"1.54"/"1 .780/"4.54Vo1.82/.7.730/ô7.18o/"
12.5Oo/"0.00%0.00%2.75o/o5.41o/o8.08"/.0.00%9.42%
11.480/o
$1 09,988409,740
1,3691 2,09545,53412,796
1,27977,71519,709
121
175,9677,1 00
697,4201 3,1 54
1,146,381213,956
1,938,859564,546762,'l02122,4661 1 3,016317,759458,1 97
2.30./"2.48/"2.770/o
2.39V.2.71ô/ô
3.67o/o
0.86%2.400/o
1.670/o
3.320/o
0.00%3.220/"1 .420/o
2.60y.8.07%5.760/o
2.56o/"1.570/o
1.780,6
4.470Â1.68/"5.35%
17.26/"12.50"4
0.00o/"0.00%4.23/"5.17%3.59%0.00%6.09%7.700/"
$99,1 67510,690
1,42111,65643,8501 5,1 49
1,04784,1 3617,054
'101
323,1704,461
757 ,11410,417
1,563,568280,764
2,053,958569,725780,4181 13,591
75,861853,977458,1 97
DESCRIPTION
301.00 Organization302.00 Franchises and Consents303.20 Source of Supply - Land and Land Rights303.30 Water Treatment - Land and Land Rights303.40 Trans. and Distribution - Land and Land Rights303.50 General - Land and Land Rìghts
304.20 Water Source Structures304.30 Purification Bu¡ld¡ngs304.40 T&D Structures and lmprovements304.51 Off¡ce Buildings304.52 Stores, Shop and Garage Buildings304.53 Miscellaneous Structures and lmprovements305.00 Collection and lmpounding Reservo¡rs306.00 Lakes, River and Other lntakes307.00 Wells and Springs308.00 lnfiltration Galler¡es ând Tunnels310.00 Power Generation Equ¡pment311.21 Electric Pumping Equipment31 1.22 Oil Engine Pumping Equipment320.10 Purif¡cation System - Treatment Structures320.20 Purification System - Painting320.30 Purificatìon System - Chemical Treatment330.00 Distribution Reservo¡rs and Standpipes
MaìnsSerVicesMetersHydrantsOffice Furniture and Equ¡pmentComputer SoftwareComputer Software-ClS lmplementationTransportation EquipmenlStores EquipmentTools and Work EquipmentShop EquipmentLaboratory EquipmentPower Operated Equipment
346.00 Communication Equipment347.00 M¡scellaneous Equ¡Pment
Total Plant in Service
Total Depreciation Expense
78a
1011
12to1415161718192021
222324252627282930JI32JJ
34óc36J/
38
ao
40
4'l42
43
2,605,361328,238172,563
4,208,6117,523
2,648,824335,908172,563
4,266,5057,523
72,84318,13913,943
401,905864
$ 7,728,963
'147,920
($91 7,737)
_$__q,s!9J-19_
1 13,88417,7636,195
263,356579
$ 9,031,269
147,920($970,1 1 4)
$ 8,209,075
$265.160.308 $317.684.545 $291,422,427
Amortization of Net SalvageFeduce Total Deprec¡ation Expense for Depreciation on CIAC and AIAC
Depreciatlon Expense Net of Depreciation on CIAC and AIAC
United Water PennsylvgniaOriginal Cost Bate Base As OfSeptember 30,2014, September 30,2015 and October 31' 2016
LineNo. Item
Plant ln Service
Plant Held for Future Use
Less Accrued Depreciation
Net Plant ln Service
Advances for Construction
Contributions in Aid of Çonstruction
Materials & Supplies (13 Month Average)
Cash Working Capital
Deferred lncome Taxes
Original Cost Rate Base
Sch 6-1 $
(1 1,638,3 B9)
$ 122,953,601 $ 131 ,022,901 $ 177,029,658
1
2
3
5
6
7
B
9
10
11
Sch 6-2
913012014
250,280,282
52,964
188,993,940
(23,358,222)
(32,339,85e)
435,512
860,619
oRTGTNAL COST
91301201s
$ 265,160,308
52,964
UWPA Exhibit No. KHD-1Schedule 6
10t3112016
$ 317,684,545
52,964
g 250,207,730
($22,838,472)
($38,545,309)
435,512
958,217
(1 3,1 88,01 9)
$$ 201,213,447
(23,145,5e7)
(35,105,184)
435,512
907,816
(13,283,093)
Sch 6-3
Sch 6-3
Sch 6-4
Sch 6-5
Sch 6-6
UWPA Exhìbiì NO. KHD-1Schedule 6- 1
United Water PennsylvaniaDeta¡l of Water Plant in Serv¡ce
At Septèmber 30, 2014, September 30, 2015 and October 31, 2016
LINE ACCOUNTNO. NUMBER
BALANCEAT
913012014
$ 66,399 $64,266
363,6981 ,1 99,369
469,177934.351
$ 3,304,96812,866,510
51 ,130486,694
1,645,599403,077121 ,801
3,O24,9771,035,?44
3,046
BALANCEAT
913012015
42,800
$ 216,526 $13,106
IJþ5,1 60
653,51 1
637,2501 0,873,358
932,7821 ,866,918
1 03,024
691,546
937,440
104,200
27,O00
408,4572.000
(5,000)
(32,562)(23,813)
(242,O45)(1 50,000)(1 59,407)
(22,492\(385,596)
(1,550)(122,360)(800,359)
(97,394)
(6,6e8)
(7,313)
(765,98s)
$ 3,488,9311 2,855,802
51,286487,717
1,634,349412,743'121 ,801
3,O24,9771,O21,172
3,046
54,900
$ 826,542 $7,984,556
23,1 90,21 0'1,360,920
9,978,397589,658
1,756,60866,300
1,504,869
144,295
16,000
(3,850)(248,01 0)
(57,360)
(660)
BALANCEAT
10/31/2016
66,39964,266
456,3981,199,369
469,177934.351
$ 3,189,960
g 4,311,62220,592,344
51,286487,717
1 ,618,099412,783121 ,801
3,505,6771,02't,'172
3,046
'1
234
6
DESCRIPTION
Non-Deorec¡able Plant301.00 Organization302.00 Franchises and Consents303.20 Source of Supply - Land and Land B¡ghts
303.30 Water Treatment - Land and Land Rights303.40 Trans. and Distr¡but¡on - Land and Land Rights303.50 General - Land and Land Rigtìts
Total Non-Deprec¡able Plant
Deorec¡able Plant304.20 Water Source Structures304.30 Pur¡f¡cat¡on Bu¡ldings
304.40 T&D Structures and lmprovements304.51 Ofiice Bu¡ld¡ngs
304.52 Stores, Shop and Garage Build¡ngs
304.53 Miscellaneous Structures and lmprovemenls305.00 Collect¡on and lmpounding Reseruo¡rs306.00 Lakes, River and Other lntakes307.00 Wêlls and Spr¡ngs308.00 lnf¡ltrat¡on Galleries and Tunnels310.00 Power Generation Equipment311.21 Electr¡c Pumping Equipment311.22 Ot Engine Pumping Equ¡pment320. 1 0 Purification System - Treatment Structures320.20 Purmcat¡on System - Paint¡ng
320.30 Purification System - Chem¡cal Treatment330.00 Distribution Reservo¡rs and Standpipes331.00 Ma¡ns333.00 Seruices334.00 Meters335.00 Hydrants340.10 Off¡ce Furniture and Equipment340.20 Computer Software340.20 Computer Software-ClS lmplementat¡on341.00 Transportat¡on Equ¡pment342.00 Stores Equipment
343.10 Tools and Work Equ¡pment
343.20 Shop and Garage Equipment
344.00 Laboratory Equipmènt
345.00 Power Operated Equìpment
346.00 Communication Equipment347.00 Miscellaneous Equ¡pment
Total Depreciable Plant
Total Plant in Seruice (Oepreciable+Non-Deprec.)
ADDITIONS RETIREMENTSSch 6-1-1 Sch 6-1-1
ADDITIONSSch 6-1-1
RETIREMENTSSch 6-1-1
66,399 $64,266
401 ,4981 ,1 99,369
469,177934.351
$$ $
$ 3,097,260 $ 42,800 $ (5,000) $ 3,135,060 $ 54,900 $
78I
1011'12
1314
15161718192021
2324
zõ27
293031
32JJ
u35
36
38
39
40
(4,1 38)(11,2s0)
9,706
(1 0,042) (4,030)
440,345 (233,226)
(1 6,250)
555,700 (7s,000)
2,892,823 (1s6,750)
5,164,324 (162,920)
7,093,15231 4,1 56
24,1143741 29,088
5,1 03,6959,419,1 86
1 1 0,260,50930,514,44214,632,4286,594,9391 ,628,4804,012,3303,665,579
32,629
7,300,271314,156
24,118,3741 29,088
5,51 5,1 61
9,906,436120,974,461
31,425,1321 6,1 1 3,7506,696,4141,506,1203,903,5173,665,579
32,629
(1,560,100)(300,000)(1 27,500)
(7,75O\(41 1 ,350)
(1,325)(8e,1 56)
(460,663)
1 0,036,344314,1 56
29,'t19,7781 29,088
1 0,967,3561 30,825,35732,007,04017,459,0086,761,3891 ,417,9644,947,7233,665,579
32,629
1 ,765,315230,736
152,876
4,566,139
2,605,361
328,238
172,563
4,208,6117.523
348,497 (232,7081
2,692,286
343,578
172,563
4,324,4007,523
317
247,183,022 17,912,444 (3,O7O,217t 262,025,248 56,379,688 (3,910,3s2) 314,494,585
UWPA Exhibit No.KHD"1Schedule 6-1 -1
Page 1 of 4
United Water Pennsylvan¡aSummary of Future Test Year Plant ¡n Seruice Add¡tions and Ret¡rements
OrganizationFranchises and ConsentsSource of Supply - Land and Land RightsWater Treatment - Land and Land RightsTrans. and D¡str¡but¡on - Land and Land RightsGeneral - Land and Land RightsTotal Non-Depreciable Plant
DeÞrec¡able Plant304.20 Water Source Structures304.30 Purìficatìon Bu¡ldings304.40 T&D Structures and lmprovements304.51 Office Build¡ngs304.52 Stores, Shop and Garage Buìld¡ngs304.53 lvl¡scellaneous Structures and lmprovements305.00 Collection and lmpounding Reseruoìrs306.00 Lakes, River and Other lntakes307.00 Wells and Springs308.00 lnfìhration Galleries and Tunnels310.00 Power Generatìon Equipment3l 1 .21 Electrìc Pump¡ng Equipmenl31 1.22 Oil Engine Pumping Equ¡pment320.10 Purifìcat¡on System - Treatment Structures320.20 Purification System - Painting320.30 Purificat¡on System - Chem¡cal Treat¡nent330.00 D¡str¡but¡on Reservoirs and Standp¡pes331,00 Ma¡ns333.00 Seruices334.00 Meters335.00 Hydrants340.10 Otfice Furniture and Êquipment340.20 Computer Sottware340.20 Computer Software-ClS lmplementat¡on341.00 Transportat¡on Equipment342.00 Stores Equipment343.1 0 Tools and Work Equipment343.20 Shop and Garage Equipment344.00 Laboratory Equipment345.00 Power Operated Equipment346.00 Communicatìon Equipment347.00 Miscellaneous Equipment
Total Deprec¡able Plant
Total Plant in Service
749.645,4
133.7
746.245.4
5.1
746.245,4
5.1
567,1746.2
45.4133.7
5.1
746.245.4
133.75.1
746.245.4
746.245.4
July August September As2015 2015 2015 2015
50.9
8.0 178.0 8,0 8.0 8.0
4.9 '10.6 50.3 4.9
8.5 8.5
7.1 7.1 29.4 7.1 7.1
'1.9 '1.9 1.9 208.9 61.9
October,¡1 a
November December2014
'O1^
Jânuary February201 5 2015
24.5
72.8 58.1
March2014
Apr¡l2015
A 1 ô1
June2014
Mayctac Totâl
LINE ACCOUNTNO. NUMBER
Addit¡ons 1o Plant ¡n Serv¡ce by Month
DESCRIPTION
Non-Deorec¡ab¡e Plant1
2
456
301.00302.00303.20303.30303.40303.50
4ta
8.0 8.0
4,9 27.6
216.513.1
0.2
9.7
(10.0)
440.3
691.5
7I91011
12131415
tt18
2021
23
26272A29
31
34
3637
40
1.3
o.2
0.8
(1 0.1 )
12.O 38.2
0.2
5.2
8.9
0.0
1,065.7152.2209.4
31.0
(1 0.1 )
185.370.2
2,510.1168.5
23.6
'191.6
746.245.4
746.245.4
5.t
0.90.90.90,9
0.90.9
69.00.9
0.90.9
0.90.9
0.90.90.9
8.0
578.0203.8124.6
2.6
8.5 21'1.2
7.1 46.8
1 ,029.9 1,231 ,2
61.6
1.9
653.5637.3
10,473.4932.8
1,866.9'103.0
10.2 11.3 120.8 93.6
9.3 303.4 387.8 1 17.9104,2
27.O
937.4
27.O
408.52î44.4 1.9 69.1
2.O
969.5 1,A74.7 3,91 1 .1
7
1,550.2
1 Ã50'
1,019.5 1,200.8 1,609.2
qÊc4 s
1 ,290.1
12901
17,912.4
17.955.2
1,257.7
9.5 R 60q 2 s q11.1 $
UWPA Exhibit No.KHD-1Schedule 6-1 -'l
Page 2 of 4Un¡tèd Waler Pennsylvan¡aSummary ol Future Tesl Year Plant ¡n Serv¡ce Addit¡ons and Rel¡rements
October November December2014 2014 2014
(1.0)(1 2.1 )
(4.1)
(3.2t(16.2)(78.2)
(0.6)
January2015
February2015
(15.3)(0.3)
March2015
April2015
June2015
August2015
September2015
Asctac Total
May2015
July2015
LINE ACCOUNTNO. NUMBER
1
23456
DESCRIPTION
Non-DeÞrec¡able Plant301.00 Organization302.00 Franchises and Consents303.20 Source of Supply - Land and Land Rìghls303.30 Water Treatment - Land and Land Fìights
303.40 Trans. and D¡stribut¡on - Land and Land Riqhts303.50 General - Land and Land Rights
Total Non-Deprec¡able Plant
DeÞreciable Plant304.20 Water Source Structures304.30 Purification Build¡ngs304,40 T&O Structures and lmprovements304.51 Office Euildings304.52 Stores, Shop and Garage Buildings304.53 Mlscellaneous Struclures and lmprovements305.00 Collection and lmpounding Reseruoirs306.00 Lakes. River and Other lntakes307.00 Wells and Spr¡ngs308.00 lnfiltrat¡on Galleries and Tunnels310.00 Power Generatìon Equipment311.21 Electìc Pumping Êquipment31 1.22 Oil Engine Pumpìng Êquipment320,10 Purifcation System - Treatment Structures320.20 Purificat¡on System - Painting320.30 Pur¡ficaf¡on System - Chem¡cal Treatment330.00 D¡stribution Reservoirs and Standp¡pes331.00 Ma¡ns333.00 Services334.00 Meters335.00 Hydrants340.10 Otfice Furniture and Equ¡pment340.20 Computer Software340.20 Computer Sottware-CIS lmplementation341.00 Transportat¡on Equipment342.00 Stores Equipment343.1 0 Tools and Work Equ¡pment343.20 Shop and Garaqe Equipment344.00 Laboratory Equìpmenl345.00 Power Operated Equ¡pment346.00 Communìcation Equipment347,00 l\¡iscellaneous Equ¡pment
-fotal Depreciable Plant
Total Plant ¡n Sery¡ce
(5.0)
(5.0)
(10,3)(0.3)
(5.0)
(32.6)(23.8)
(5.0)
s
7I91011'12
1415
'18
19
20
22
24
2627
29
32
36
40
(4.3)(e.4)
(4.0)
(0.3)(0.3)
.3)(0(0.3)(0.3)
(0.3)(0.3)
(1.3)
(5,4)
(22.5\
{e.8)(0.6)
127.1\(0.1)
(1 3.6)(83.3)
(2.e)
(1.0)
(0.3)(0,3)
(0.3) (0.3)(0.3) (0.3) (0.3)
(1.3) (1.3) (1.3)
(15.4) (5.4) (s.4)
(6.6) (14.5) (2,s)
(4.1)(1 1.3)(1.3) (1.3) (1.3)
(5.4)
(1.3) (1.3)
(5.4) (s.4)
(4.0)
(8.0) {65.7) 177.6t (28.6) (5.4) (233.2)
(1 1.2) (8.7) (47.8\ (106.3) (2.5) (1 2.s)
(67.7)(1.1)
(64.0)
(e.e)(0.6)
(27.1\(0.1)
(13.6)(83.3)
(e.8)(0.6)
127.1J(0.1)
(13.6)(83.3)
(e.8)(0.6)
127.1\(0.1)
(1 3.6)(83.3)
(2.5)
(e.8)(0.6)
(27.1\(0.1)
(13.6)
(4.s)(1s0.0)
(e.8)
(0.6)(27.1)
(0,1)(1s.6)(83.3)
(e.8)(0.6)
(27.1)(0.1)
(13.6)(e3.3)
i.162.2\
1162.2) $
(e.8)(0.6)
127.1\(0.1)
(1 3.6)(83.3)
(e.s)(0.6)
(27.1\(0.1)
(13.6)(83.3)
(242.o)(1 s0.0)(159.4)
(22.5)(385.6)
(1.5)
\122.4\(ê00.4i(20.6) (2e.e)
(1.e) (16.8)
(1.8)
(136.9) (262.6\
a136C\ S 1262.6) S
(10.Ð
(42.5)
{1.2)
(4.7\(6.7)(5.5)
(2.e) (42,e) (2.e) (2.e) (2.e)(2.e) (2.e)
(1.0)
ie7.4i(6.7)
(766.0)
(3,070,2)
13.o75.2\
(s17.5)1.2
(e1
(45.8) (1.0) (1,o) (1.0) (1.0) (154.2)
(21O.7\
t210.¡ $
(819.4) (1e2.e) (208.1)
( llqrql ß 12131ì s
(148.1) (300.1)
1148.1ì g 1300.1ì s
(313.3) (148.1)
t313.3) $ (148.1) $
(168.1)
1168 1l s s
Un¡ted Water Pennsylvan¡aSummary of Fully Forecasted Future Test Year Planl ¡n Sery¡ce Addit¡ons and Retiremenls
July August2016 2016
September October2016 2016
UWPA Exhibit No.KHD-1Schedule 6-1 -1
Page 3 of 4
ctac TotâlOctober November December January February2015 2015 2015 2016 2016
March2016
Apr¡l2016
June2016
AsMay2016
LINE ACCOUNTNO. NUMBER
Add¡t¡ons to Planl ¡n Seru¡ce by Month
DESCRIPTION
Non-Deoreciable Plant1
2
456
301.00 Organization302.00 Franchises and Consents303.20 Source of Supply - Land and Land Bights303.30 Water Treatment - Land and Land Rights303.40 Trans, and Distribution - Land and Land Rights303.50 General - Lând and Land Rights
Total Non-Depreciable Plant
DeÞreciable Plant304.20 Water Source Structures304.30 Pur¡lication Buildings304.40 T&D Structures and ¡mprovements304.51 Office Buildings304.52 Stores, Shop and Garage Buildings304,53 Miscellaneous Structures and lmprovements305.00 Collectioñ and lmpounding Reseruoirs306.00 Lakes, River and Other lntakes307.00 Wells and Springs308,00 lnfiltration Galleries and Tunnels310.00 Power Generation Equipment311.2'1 Electr¡c Pumping Equipment311.22 Oil Engine Pumping Equipment320.10 Purification System - Treatment Structures320.20 Purifìcation System - Painting320.30 Pur¡ficat¡on System - Chemical Treatrnent330,00 Distr¡bution Reservoirs and Standp¡pes331.00 l\4ains333.00 Seilices334.00 Meters335.00 Hydrants340.10 Office Furniture and Equipment340.20 Computer Software340.20 Computer Sottware-CIS lmplementat¡on341.00 -fransportation Equipment342.00 Stores Equipment343.10 Tools and Work Equipment343.20 Shop Equipment344.00 Laboratory Equ¡pment345.00 Power Operated Equipment346.0O Communication Equipment347.00 l\4iscellaneous Equ¡pment
Total Deprecìable Plant
Total Plant in Service
54.9
54.9
54.9
54.9
555.7
2,e92.4
7Io1011
't4
17'18
192021
24252627
30
3435
38
39
40
25.90.9 0.9
100.90.9
100.90.9
27.7 0.97,685.1 17.4
0.917.5
0,920.9
8.0 8.0 8.0 8.0 13.6 14.8
0.9454.1236.1
517.0 38.7
5.6
2,332.9 262.9
74.7o.9
826.57 .Sg4.t
8.0 8.0 2,604.2 13.6
5.123.5 1 1 .0
740.245.4
5.1
751.945.4
133.7
668.545.4
668.545.4
135.55.1
668.545.4
668.545.4
135.5
668.545.4
5.1
54.7
668.545.4
5.1
1,632.545.4
135.5
696.845.4
5.1
4.9 4.9 16.2
746.245.4
4.9 4.9 1 .139.0 4.9 19,261.8 46.0793.9691.2
45.4135.5
5.1
52.0
668.545.4
135.5
7.6
31.9
11.1
121.O
78.6
69.9 332.6
17.3 1.9
23,190.21,360.99,978,4
589.71,756.6
66.3
1.504.9
348.5
8.5 586.5 7.6 7.6 7.6
'1.9 1.9
7.6
1.9 1.9
7.6 332.6
'1.9 106.S
1.2 1.2
5.91.2 1.2
5.9't.2
45.61.2 1.2
5.9'L2
34.31.2
5.91.2
144.at'i 6.0
51.9 41.9 4.7
'1,071.7 1,027.7 1,571.1
s 1ô717 S10277 S 1571.1 S 885.9 $
985.9 2,210.7
e 22107
912.7 35,546.5 2,206.5
q676 S 355465 S2206.5 S
996.2
996.2 s
1,761.2 5,572.1 1 ,631 .4
1.761.2 S 5.572.1 S 1.631.4 $
56,379.7
s 56.434.6
Un¡ted Water Pennsylvan¡aSummary of Fully Forecasted Future Test Year Plant ¡n Seru¡ce Add¡tions and Ret¡rements
UWPA Exhibit No.KHD-1Schedule 6-'1 -1
Page 4 of 4
ctac TotalOctober
201ÊNovember December
2015 2015January February
2016 201 6March201 6
April2016
May2016
June20f6
(61 2.8)(1 50.0)
(e.8)(0.6)
(33.0)(0.1)
f6.8)(35.4)
July August September20t6 2016 2016
(1.3) (1 .3)
Ociober2016
As
LINE ACCOUNTNO. NUMAER
301.00302.00303.20303.30303.40303.50
Retirements to Plant ¡n Service by Month
DESCRIPTION
Non-DeÞreciable Plant1
234
6
OrganizationFranch¡ses and ConsentsSource of Supply - Land and Land RightsWater Treatment - Land and Land RightsTrans. and Distribution - Land and Land RightsGeneral - Land and Land RightsTotal Non-Depreciable Plant
DeÞreciable Plant304.20 Water Source Structures304.30 Purif¡catjon Bu¡¡d¡ngs304.40 T&D Structures and lmprovements304.51 Otfice Build¡ngs304.52 Stores, Shop and Garage Bu¡ldings304.53 Mìscellaneous Structures and Improvements305.00 Collection and lmpounding Reseruoirs306.00 Lakes, River and Ot¡¡er lntakes307.00 Wells and Springs308.00 lnfiltrat¡on Galleries and Tunnels310.00 Power Generation Equipment311 .21 Electric Pumping Equipment31 1,22 Oil Engine Pump¡ng Équipment320.1 0 Purification System - Treatment Structures320.20 Purificat¡on System - Painting320.30 Pur¡fication System - Chem¡cal Treatment330.00 D¡stribution Reservoirs and Standp¡pes331.00 Mains333.00 Services334.00 l\4eters335,00 Hydrants340,10 Otfice Furniture and Equ¡pment340.20 Computer Software340.20 Computer Software-ClS lmplementation341.00 Transportatjon Equ¡pment342.00 Stores Equ¡pment343.1 0 Tools and Work Equipment343.20 Shop Êquipment344.00 Laboratory Equ¡pment345.00 Power Operated Equipment346.00 Communication Equipment347.00 l\4iscellaneous Equ¡pment
Total Depreciable Plant
Total Plant in Serv¡ce
7
I91011
'13
1415161718
2021
22
24
27
29
3l
36
39
40
(0.3)(0.3)
(0.3)(0.3)
(0.3)(0.3)
(0.3)(0,3)
(0.3)(0.3)
(1.3)
(5.3)
(2.3)
(e.8)
(0.6)(33.0)
(0.1 )
16.8)
{35.é)
(1.0)
(0.3)(0.3)
(1.3)
(5.3)
(e02.3)
(e.8)(0.6)
(33.0)(0.1)
{6,81
í35.4)
Q.aj
(1.0)
(0.3)(0.3)
(1 .3)
(1 0.3)
(2.3)
(e.e)(0.6)
(33.0)(0.1)
fð.8){35.4)
(1,0)
(0.3)(0.3)
(1.3)
(5.3)
(2.3)
(e.8)(0.6)
(s3.0)(0.1)
{6.8)
(3.e)(248.0)
(0.3)(0.3)
(1.3)
(0.e)(245.o\
(1.3)
(5.3) (87.8)
(1 62.9)
(0.3)(0.3)
(0.3)(0.3)
(0.3)(0.3)
(1.3) (1.3) (1 .3) (1.3)
(5.3)(s.4) (5.4) (5.4)
(e.8)(0.6)
(27.1\(0.1)
í6.s){3s.4)
(e.8)(0.6)
(27.11(0.1)
(6.8)
{35.41
(e.8)(0.6)
(27.1)(0,1)(6.8)
i3s.4ì
(s,3)
(6.4)
(e.8)(0.6)
(33.0)(0.1)
16.8)
í35.4i
(5.3)
(2.3)(1 50.0)
(e.8)(0.6)
(33.0)(0.1)(6.8)
(3ä 4)
(16.3)
(75.0)
(156.8)
(162.9)
ío.7ì
t232.7\
(3.910.4)
(1,560.1 )(300.0)(127.s\
(7.8)(411 .4)
(1.3)
{46C.7)
(1.3)
(75.0)
(s.3)
(1 7.3)(2.5) (2,5) (2.5) (2.3)
(e,8)(0.6)
(33.0)(0.1)
f6.8)135 4')
(2.3)
(e.8)(0.6)
(33.0)(0.1)
iú.éJ
{ss.4l
(e.8)(0.6)
(33.0)(0.1)
i6.e)135.4)
l2â.s) {z,i¡l í2.si Qel
Q2o.n (1.0) (1.0) (1.0)
(2 ê) 12.e)(2.8) (2 3)
(1.0) (1.0)
(? ê)
(1.0) (1 .0) (1.0) (1.0)
t{.7'¡
(334.4) (e3.4) (e3.4) (e8.e) (e8.e) (ee8.e) (103.9) (98.9) (1,350.2) (103.0) (248.9)
/ôo ô\ ê/1 ârñ o\ ê
(1e8.9) (98.e)
$
ACCOUNTNUMBER
United Water PennsylvaniaDetail of Depreciation Reserve by Account
At September 30,2014, September 30,2015 and October 31, 2016
BALANCEAT DEPRECIATION NET
EXPENSE RETIREMENTSSALVAGE6-1
(5,ooo)
4AT
$$
BALANCE
5
$ 145,805
(5,000)
(s5,21e)
DEPRËCIATIONEXPENSE RETIREMENTS
Sch 5 Sch 6-1
$
(3,8s0)(248,010)
UWPA EXhibit NO. KHD-1Schedule 6-2
NETSALVAGE
(16,2s0)
(75,000)
(162,e20)
(1 56,750)
(162,920)
BALANCEAT
6DESCRIPTIONNon-Depreciable Plant
301 .00 Organization302.00 Franchises and Consents303.20 Source of Supply - Land and Land Rights303.30 Water Treatment - Land and Land Rights303.40 Trans. and D¡str¡bution - Land and Land Rights303.50 General - Land and Land Rights
Deoreciable Plant304.20 Water Source Structures304.30 Pur¡f¡cation Buildings304.40 T&D Structures and lmprovements304.51 Off¡ce Buildings304.52 Stores, Shop and Garage Buildings304.53 Miscellaneous Slructures and lmprovements305.00 Collection and lmpound¡ng Reservoirs306.00 Lakes, River and Other lntakes307.00 Wells and Springs308.00 lnfiltrat¡on Galleries and Tunnels310.00 Power Generation Equipment31 1 .21 Electric Pump¡ng Equipment311 .22 Ot Engine Pumping Equ¡pment320.10 Pur¡f¡cation System - Treatment Structures320.20 Purification System - Painting320.30 Pur¡fication System - Chemical Treatment330.00 D¡stribut¡on Reservoirs and Standp¡pes331 .00 Mains333.00 Services334.00 Meters335.00 Hydrants340.10 Office Furniture and Equipment340.20 Computer Software340.20 Computer Software-ClS lmplementation341 .00 Transportation Equipment342.00 Stores Equipment343.10 Tools and Work Equipment343.20 Shop and Garage Equipment344.00 Laboratory Equipment345.00 Power Operated Equipment346.00 Commun¡cation Equ¡pment347.00 Miscellaneous Equipment
SubTotalAddit¡onal Month-October 201 6Amortization of Net SalvageReduce Deprec¡ation Expense for CIAC/AIACAccumulated Depreciation
61 ,339,306 6,461 ,774 (3,075,217)
2,745,754 401 ,905 (232,708\
(4,O73,272)
5
$ 145,80s $
(55,219)
$ 145,805
(5,000)
(55,219)
796,1703,391 ,571
7,118145,624595,285186,41393,616
881 ,503488,468
1,299
4,s81,898229,138
9,066,39287,632
2,208,4493,100,722
12,322,9207,839,6584,453,8321,987,81 1
891 ,1 463,641 ,159
95,794315,098
1,36712,08345,91912,646
1,27971,99419,844
121
146,0937,100
631 ,9011 3,154
372,722198,088
1,780,509551,266697,938120,951121,152284,179458,1 97
(32,562\(23,813)
(4,138)(1 1,250)
(4,030)
(233,226)
(242,O45)(150,000)(15s,407)
(22,4s2)(38s,5e6)
(1,550)(122,360)(800,35e)
(e7,3e4)(6,6e8)(7,313)
(765,985)
859,4013,682,856
8,486197,569629,954199,05994,895
953,498504,283
1,420
109,988409,740
1,36912,09545,53412,796
1,27977,71519,709
121
175,9677,100
697,42013,154
1,146,381213,956
1,938,859564,546762,102122,4661 1 3,016317,759458,1 97
72,84318,1 3913,943
965,5393,844,586
9,855209,665659,23821 1,855
96,174956,213523,991
(161 ,37e)
86,1991 ,418
867,24443,740
109,561
3,098,453279
60,09715,09213,148
413,291749
4,494,765236,238
9,698,294100,786
2,339,1263,148,809
'13,944,O23
8,368,4324,766,1742,107,212
889,9383,124,979
458,19786, 1 99
1 ,418429,947
52,134115,395
(1 ,560,100)(300,000)(127,500)
(7,750)(41 1,350)
(1 ,325)(88,1s6)
(460,663)
4,513,981243,338
10,232,793'I 13,940
1,925,4073,062,766
15,755,3828,925,2295,116,9262,228,353
914,7982,982,O7s
916,39586,199
1 ,418845,42969,613
129,338
(s7,360)(660)
- 64,725,862
147,920 147,920
7,728,963644,080147,920 147,920
2,914,955
68,381,553644,080295,840
7
14717 147791
779
Un¡ted Water Pennsylvan¡aDêla¡l of coñtr¡butions ¡n A¡d of Construct¡on
At September 30, 2014, September 30, 2015 and October 31, 2o16
CIAC PLÂNTBALANCE DEPREC
CIAC PLANT PROPOSED PROPOSEDBALANCÊ DÊPREC. DEPREC. DEPREC,
UWPA Exh¡bit No. KHD-1Schedule 6-3
CIAC PLANT PROPOSEDBALANCÊ DEPREC. DÊPREC.
PROPOSEDDÊPREC.
ITEM304.20 Water Source Structures
306.00 Lakes, Fiver and Other lntakes31 1.21 Êlectric Pumping Equipment
320.10 Purifi€tion System - Treatment Structures330.00 Ðistribution Fìeseryoirs and Standpipes331 .00 Mains333.00 Seruices334.00 l\¡eters335.00 Hydrants
Unclassified CIAC (Not ln Servìce)
TO-TAL CIAC
ITEM331.00 Mains333.00 Seryices335.00 Hydrants
Unclassified CIAC (Not ln Service)
Total AIAC
AT 6
89,486389,439
4,396550,500
28.930,3361,251,716
5287.134
2.3Avo
2.030,6
2.62"/"2.Osv"
1.74o/o
4.54õ/"
1 .820/o
2,765.325
89,486389,439
4,396550,500
31 ,695,6611 ,251 ,716
5287,134
2,1307,906
1151 1 ,285
466,82022,281
2
1 ,5860
2.1AVo
2.OOoh
2.410/o
2.390/o
1.590/o
1 .780/o
4.420/o
1 .680/o
0.00%
1 ,9517.749
1061 3,1 57
503,961
2
1 ,4640691
Deta¡l of Advances ¡n Aid of Construct¡onAt September 30,2014, September 30,2015 and October 31,2016
AIAC PLANTBALANCE DÉPREC.
AIAC PLANTBALANCE
PROPOSED PROPOSEDDEPFEC. DEPREC. DEPREC.EXPENSE RATE EXPENSE ADDITIONS
AIAC PLANT PROPOSEDBALANCE DEPREC. DEPBEC.
PROPOSEDDEPHEC.
AT 4 REFUNDS AT 1
22,957,6924,0385,375
1 .7Ao/.
1.820/o
4,0385,375
351 ,91172
0
1.59% 361,6471.780/" 721.680/" 900.000/ô 0391
Total Depreciation Expense on CIAC and Al¡ 737
$61 3.1 89s3.440.125 s0 $38.545.309 s569.658
s345,AOO
89,486389,439
4.396550,500
35,1 35,7861 ,251 ,716
52a7,134
691 ,001
$9,7522,1 307,906
1151 1,285
514,60222,241
2
1 ,5860
2.25"/o
2.14õ/"2.OOo/o
2.410/.
2.390/o
1 .590/"
1.7gvo4,420/õ
1 .6Ao/"
0.00%
87,/41'1 ,9517,7A9
10613,157
558,65922,241
21 ,464
o
3,440,125
$356,925s0 s307.125 S22.838.472 s348.079
tt a1a aaa
4,0385,375
391,116
347,90972
0
1.59"/"1 ,7Ao/"
1 .680/ô
0.00%
7290
o
356,763
UWPA EXhibit NO. KHD-1Schedule 6-4
13 MONTH AVG
Vnited Water PennsvlvaniaMaterials and SuPPlies
Account Bql?nces
TOTAL
$ 514,507547,042527,208466,901436,906433,506437,936467,393403,233334,457360,788352,630401 771
$ 5,684,278
_q_135,512_
Sep-13Oct-13Nov-13Dec-13Jan-1 4Feb-1 4Mar-14Apr-14May-14Jun-1 4Jul-14Aug-14Sep-14
TOTAL
UWPA Exhibit No. KHD-1Schedule 6-5
United Water Pennsylvan¡aSummary of Cash Working Cap¡tal Requirement
At September 30,2014, September 30,2015 and October 31,2016
LineNo. Descriotion
(a)
1 Payroll2 Payroll Taxes3 Medical Dental Vision lnsurance4 Management and Services Fees5 lnsurance6 Chemicals7 TransportationExpense8 Outside ServicesI Energy10 Purchased Water11 Other Taxes (not including payroll taxe12 lncome Tax
13 Total Cash Working Capital Requirement
Revenue Expense Net (Lead)Davs Davs Lao Davs
HistoricTest Year913012014
HistoricTest Year
cwc(f)
$860,619
FutureTest Year9/30/201 5
(s)
FutureTest Year
cwc(h)
$907,816
Fully ForecastedFuture
Test Year10/31/2016
Fully ForecastedFuture
Test Yearcwc
(b) (c) (d) (e)
40.7340.7340.7340.7340.7340.7340.7340.7340.7340.7340.7340.73
13.8820.4917.4817.5117.2741 .2033.4631.9335.9546.87
(5e.6e)36.39
$336,70126,90857,219
154,67029,136
(86s)10,00729,92919,231(2,643)
158,64341,681
$363,27828,12467,177
159,31131 ,213(1,057)12,23530,06817,344(2,927)
172,30930.741
$378,61030,03376,580
164,09032,429(1,103)12,36331,03521 ,458(3,006)
165,215
26.85 $ 4,577,12420.24 485,24423.25 898,27023.2? 2,431,29723.46 453,31 1
(0.47) 670,5637.27 502,4078.80 1,241,3644.78 1,468,480(6.14) 157,092
100.42 576,6254.34 3,505,471
$4,938,416507,186
1,054,6052,504,236
48s,631820,802614,275
1,247,1231,324,406
173,992626,296
2,585,346
$5,146,841541 ,597
1,202,2222,579,363
504,536856,469620,684
1,287,2291,638,510
178,674600,514
4,248,291 50 514
s958.217
United Water PennsylvaniaAccumulated Deferred lncome Tax BalanceAt September 30, 201 4, September 30, 201 5 and October 31
' 20 1 6
$ (3,255,522)
3,255,522
$(1 1,638,389)
$ 5,841,9485,988,730
(146,782].
9.99%(1 4,664)
$. (3,270,186)
$ 3,270,186$
$ 5,841,9485,610,322.
231,625
231,62535.00%81,069
(1,725,773',)
UWPA Exhibit No. KHD-'1
Schedule 6-6
Balance at10/31 116
$ 8,209,0757,514,829
694,2469.99%
69,355
L¡ne No. Dêscr¡otionBalance at
913o114
Balance atq/30/15
1
2
34
56
7
State ADITDeferred State Income Tax - From WP 6-6-1
Annual Book Deprec¡ationAnnual Tax Depreciation - StateDifferencestate Tax Ratelncrementâl Deferred State lncome Tax-Bookffax Ditference
state ADIT ar 9/30/15 and 10/31/16Ratemaking AdjustmentNote: No State ADIT for Ratemak¡ng Purposes
Federal ADITDeferred Federal Income Tax - From WP 6-6-1
Annual Book Deprec¡ationAnnual Tax Depreciat¡on (Federal)
DifferenceLess: State Deferred ¡ncome TaxD¡fferenceFederal Tax Ratelncremental Deferred Federal lncome Tax-Book/Tax D¡fference
Deferred Federal lncome Tax on Additional Repair Deductions
17 Federal ADIT at 9/30/15 and l0/31/16
18 Total Deferred Federal and State lncome Tax
ADDITIONAL TAX OEDUCTIONSIBC Sect¡on 481 (a) Adiustment (2007 - 201 3) made in 201 4
Repair Adiustmenl 111 - 913012014Repair Adiustmenl 1Ol1 - 1213112014
Repair Adiustment on 2015 AdditionsRepair Adiustment on 201 6 Addit¡ons
State DeductionAdditional Deduclions for 2014-2015 PeriodStâte Tax RateState Deduction for Federal Calculation
Federal ADITAdditional Deductions for 2014-2015 Period
Less: State DeductionFederal BasisFederal Tax Rate
$ (13,283,093) $ (13,188,019)
1111,999,3991 gl-q¿9!'09!t -$---r-1-1-99,9-19t
201 4-1 5
$ 3,508,7131,079,447
253,000850,500708,750
$ 6,399,410
_ $ (3,200,830)'I 3,200,830$$ $
8o
10
11
12'13
14
16
$8,209,0757,1 08,1 071 ,1 00,968
1 ,1 00,96835.00%
385,339(290,265)
Total2014 2015 201 6
5,6',t0,3227,1 08,1 07
5,988,7307.5'14.829
1,276,900 4,333,4221,444,474 5,663,633
1,372,049 4,616,6811,538,894 5,975,935
Tax Depreciation
Federal Tax Deorec¡ation101112014 To 9/30/20151011 12015 To 1 0/31/201 6
State Tax Deoreciation101112014 To 9/30/20151011 t2015 To 1 0/31 /2016
3,508,7131,078,447
253,000850,500708.750
3,508,7131,078,447
253,000637,875 212,625
708,750921.375 6.399.4105.478.035
2015-'t62014-'15
$ (5,478,035)9.990/"
$ (921,37s)9.99%
t92.045)$$ (547.256)
{92.04s)$ (e21,375)$ (5,478,035)
ß47,256\(829,330)
35.000/.(4,930,780)
35.00%$ (290.265)I Í.725.773\Deferred Federal lncome Tax on Additional Repair Deductions
Un¡ted Water Pennsylvanialncome Taxes Based On Revenues At Ex¡st¡ng RatesAs Adiusted 12 Months Ending September 30,2014, September 30, 2015 and October 31, 2016
Sep-1 4Federal
lncome TaxCurrent Rates
$ 14,008,1342,914,0001,139,474
Sep-1 4State
lncome TaxCurrent Rates
$ 14,008,1342,914,000
1 ,108,304
31 ,170
Sep-1 5Federal
lncome TaxCurrent Rates
$ 13,277,7873,105,243
514,815
3,508,7131,O78,447
253,000637,875
1,381 ,824(1,1 52,992)
63,538128.680)
Sep-1 5State
lncome TaxCurrent Rates
$ 13,277,787 $3,105,243
3,508,7131,O78,447
253,000637,875
483,645
31,170
Oct- 1 6Federal
lncome TaxCurrent Rates
Oct-16State
lncome TaxCurrent Rates
g 9,234,620 $4,195,603
3,508,7131,O74,447
253,000850,500708,750
(205,258)
31 ,170
UWPA EXhibit NO. KHD-1Schedule 7
Oct-16Federal
lncome Tax
18,729,317 $4,195,603
774,432
3,508,7131,078,447
253,0008s0,500708,750
2,190,616(1 ,152,ee2)
63,538128.680)
6,399,410(639,301)
35.OOo/"
2,016,038
1 ,100,968 $
35.000/"385.339
2,401 ,377
$ 3.473,859 $
$ 177,029,6582.37"/"
Oct-16State
lncome Tax
18,729,3174,195,603
3,508,7131,078,447
253,000850,500708,750
743,262
31 ,170
774.432
9.990/"
774.432
$ 177,029,6582.370/.
No.Line
Description
1 Operat¡ng lncome Before lncome Taxes2 lnterest Expense (1)
3 State lncome Tax
4 Section 481 (a) Repair Adj. (2007-13)5 Repair Adi. 11112014 - 9l30l146 Repair Adi. 1ol1l2O14 - 121311147 Repalr Adj. on 2015 AdditionsI Repair Adj. on 2016 Additions
I Excess Of Tax Depreciation Over Book
10 Taxable lncome
11 lncome Tax Rate
Proposed Rates Proposed Rates
231,625 (146,782) 1 ,100,968 694,246 1,100,968 694,246
$ 9.954.660 s 11.094.134 $ 3,948.068 $ 4,841 ,291 $ Q.287,273',) $ (2,054,640) $ 6,258,904 $ 7,440,058
35.00% 9.99% 35.00% 9.99% 35 000/. 9.990/. 35.O00l. 9.990/"
9,234,6204,195,603
(174,088)
3,508,7131,O74,447
253,000850,500708,750
(800,546)(1 ,152,992)
63,538128.680)
12131415
Pro Forma lncome Tax : CurrentCTA AdjustmentAmortizâtion of Flow through TaxesAmorlization of lncome Tax Credit
Total - Current lncome Taxes
Deferred lncome Tax:Repair AdlustmentLess: State Deduction (Fr. Sch.6-6)lncome Tax RateDeferred lncome Tax - Repair Adjustment
s 2,365,996 $ 1,139,474 $ 263,689 $
$ 5,478,035(547,256)
35.O00/.
$
1,725,773
231 ,625
35.000/"81.069
1.806.842
$ 2.365,996 $ 1,139,474 $ 2,070,531
s14.815 $ (1 .918,680) $ (174,088) $ 1 ,072,482 $
3,484,131(1 ,1 52,ee2)
63,538(28.680)
s 122,953,6012.37"/"
16
17181920
6,399,410(63e,301)
35.00"/"2,016,038
1 ,100,968
35_000/" 9.99%385 339
2.401 .377
482,697 $ (174,088)
177,029,658 $ 177,029,6582.37o/" 2.37"/"
21 Excess Of Tax Depreciation Over Book22 Less: State Deferred lncome Tax23 lncome Tax Rate24 Deferred lncome Tax - Tax/Book Deprec.25 Total Deferred lncome Tax (L?O+L2a)
26 Total lncome Taxes (L16+L25)
27 Rate Base28 Weighted Cost Of Debt
$ 122,953,601 $ 131 ,022,901 $ 131,022,901 $2.37"/" 2.37"/" 2.37õ/"
$ $
9.99"/"
$ 514,815 $
29 lnterest Expense (1) $ 2.914.000 $ 2,914,000 $ 3,105,243 $ s.10s.243 $ 4,195,603 $ 4,195,603 s 4,195,603 $ 4,195,603
UWPA Exhibit No. KHD-1Schedule I
United WaterworksConsolidated Capital Structure at September 30, 2014Using Pro Forma Cost of Debt
LineNo. Item Amount Percentaqe Cost
1 Long-Term Debt
2 Common Equity
3 Total
$323,830,000
397,280,032
9721 ,110,032
44.91o/"
55.09%
100.00%
5.28%
10.55%
Weiqhted
2.37"/"
5.8't%
B.1B%
UWPA EXHIBIT NO. CDJ-I
BEFORE THE
PENNSYLVANIA PUBLIC UTILITY COMMISSION
EXHIBIT TO ACCOMPANY THE
PREPARED DIRECT TESTIMONY
CARYL D. JERSEY
CONCERNING
OPERATING REVENUES
UNITED WATER PENNSYLVANIA, INC.
DOCKET NO. R-20 1 5 -24627 23
JANUARY 28,2015
OF
UNITED WATER PENNSYTVANIA
SUMMARY OF OPERATING REVENUES
TOR THE TEST YEAR ENDED SEPTEMBER 30, 2014
UWPA Exhibit No. CDJ-1
Schedule 1
Test Yea¡
Historlc Test Year (9/30/2014)
HTY
Per Books Sewer [1] Adfl2ì
Future Test Year (9/30/2015)
AdJ Customer Growth [3] Norm [4] FTY
ToBllled TYAnnual FTYGToMh Usage AsAdjusted
Fully Projected FutureTest Year (10/31/2016) Fully Projected at proposed
L¡ne
No. Revenue Descrlption
FPFTY
Growth
Norm
Usage
FPFTY
As
1 Resldent¡al
2 Commerlcal
3 lndustr¡al Water
4 Large lndustrlal
5 Publlc Authority
6 Pr¡vate Fire Protectlon
7 Publlc Flre Protectlon
I Misc. Serv¡ce Revenue
9 DSIC Surcharge Revenue
10 surcharge
11 Regular Unbllled Revenue
12 Total
Revenue Target
(1t
s20,611,266
8,609,046
630,320
600,054
1,451,085
7,376,295
903,828
300,625
7,6r,4,176
l7,L57}.
39,2A2
(3) (4)
S 18o,ooo 912,310
$11,s66
1L37,232) s 3,2ss
5ú,229
(37,68s)
3,899
{it
(ssoe,963)
(s16s,1s3)
(s13,017)
So
(s131,163)
(8)
20,447,55A-
8,453,744_
454,065
57r,948-
1,357,563
1,36O369
910,689
297,725_
2,448,844
(73,836)
{10)
(S2s4ss7) S
(s67,776) s
(s8,os1) s
s
(ss8,283) s
s
s
(11)
20,296,578
8,396,242
446,0r4
571,94A
!,299,279
r394,729
913,650
297,72s
2,43O3r4
(73,2ee1
ll2)
27,659,LL2
Ll-,775,O59
669,595
840,833
1,909,651
7,494,682
974,220
297,725
(16,060)
(10,381)
(28,106)
(2,900)
(s)
s 40,278
3,165
(18,919)
so
26,472
(6)
s 113,667
Lr,220
27,760
2,962
le)
ro3,617
LO,274
so
27,760
2,962
(13)
36.27%
40.24%
50,13%
47,OL%
46,9A%
7.5096
0.06%
0.0096
(29,Xs3)
855
|13s,2821
s36,128,819 s (s7,M7l s (30,301) S38,4OO S s0,s36 S1ss,6o8 (5819,336) S36,234,658 S 1s4917 S(417,00s) S 3s,e72,s80 S ¿S,SO¿,si8 2667%
41565,028
70,624
(3181
150
Consumptlon ln MGL
Consumpt¡on for Bulk Water [51
Consumptlon For Hydrants I5l
STAS
4,470,O87
3957
7637
Remove Sewe¡ from Revenue
September 2014 adl reversed in October (180k)
Remove Industrlal Customer from HTY (137K)
Remove Prior Perlod Fire Bi¡l¡ng AdJ (33K)
Annuallze Publlc Fire based on numbe¡ of hydrants at 9/30/14Remove Unbllled revenues (39K)
S€e Schedule CDJ- 2 for customer growth calculatlons
S€e Schedule CDJ- 3 for usage normalizat¡on calculatlons
This consumptlon is not included ln metered billing above.
7.50% Not on Pub F¡re effectlve U1l15-0.22% All charges except DSIC ellective 4hOl2O74
4,247,524
4549
4372
4,t88,47e
4549
4372
111
Í21
f3l
t4l
ts!
DStC
UNITED WATER PENNSYTVANIA
CUSTOMER GROWTH REVENUE ADJUSTMENTFOR THE TEST YEAR ENDED SEPTEMBER 30, 2014
l-ine Large Public
No. Description Residential Commer¡cal lndustrial lndustrial Authority Total(a) (b) (d) (c) (f)
H¡stor¡cal TY Customer Growth Calculation
1 Actual Normal¡zed Bills (1)
2 Actual Annualized Bills (2)
3 Actual Test Year Reported Volumes
4 Average Volumes Per Normalization
5 HTY Customer Annualized Growth Bills (Line2-t¡ne1)
6 HTY Customer Annuallzed Growth Volumes (L¡ne 4 X tine 5)
Historical TY Customer Growth Revenue Normal¡ztion
7 Weighted Avg Servlce Charge
8 Revenue From Service Charge ([ine 7 X Lines)
9 Weighted Avg Volume Charge
10 Revenue From Volumetric Charge (Llne 9 X Line 6)
11 Total Historical TY Adjustment (Line 8 + Line 10)
Future TY Customer Growth Calculation
12 Forecasted Customer Growth
13 Annualize Bills (Linel2 x 12)
14 AverageVolumes Per Normalization
15 Normalized Volumes (Line 13*Llne 14)
16 Revenue From Service Charge (Line 7 X Line 13)
17 Revenue From Volumetric Charge (Line 9 X Line 15)
18 Total Future TY Adjustment (Line16 + Line 17)
Fullv Proiected Future TY Customer Growth Calculation
19 Forecasted Customer Growth
20 Annualize Bills (Line12 x 12)
21 Average Volumes Per Normal¡zation
22 Normalized Volumes (Line 13*Line 14)
23 Revenue From Service Charge (Line 7 X L¡ne 13)
24 Revenue From Volumetric Charge (Line 9 X Line 15)
25 Total Future TY Adjustment (Linez3 + Line 24)
26 Total Growth Adjustment (Line 11 + Line 18+ Line 25)
3,6L4
]4,476
3,336
L3,724
' 2s7s6t S 24.658 $ (18,919) S 5 26,412 S L75,822
(1) Sum of Historic Test Year Monthly Customer Counts(2) Historic Test Year End Customer count X 12 months
lnd Larse lnd
UWPA EXhibit NO. CDJ-1
Schedule 2
693,646
694,9s6
4,377,613
1,310
6,488
631,303
632,556
2,334,202
3.56
L,253
4,462
11.10
s13,e0s
Ss.91
526,373
295
3,s36
3.56
12,59L
39,24L
74,426
58,670
58,692
!,452,t40
24.L7
22
537
527.63
S608
S4.81
52,ss7
7
78
24.r7
1.885
2,I55
9,06s
625
600
93,468
147.91
(2s)
(3,698)
S99.93
(s2,4e8)
$4.44
(5t6,4zLl
24
24
206,712
0.00
0
0
407.00
5o
So.oo
$o
3,024
3,084
291,09L
86.53
60
5,r92
Ss6.42
S3,38s
5c.qc
523,027
rL3,667 LL,220 - L24,887
272
3,264
3.49
tt,40L
36,222
67.395
6
7Z
23.93
1,723
1,989
8,285
7
ProForma Consumption FPFTY ll0/31116]'Pro Forma Number of customers by class FFTY
Pro Forma Number of Bills by Class FFTY
ProForma Consumption FfY 19 /3Ol tslPro Forma Number of customers by class FTY
Pro Forma Number of Bills by Class FTY
HTY Volume Charge Revenue per books (9/30/MlHTY Customer Charge Revenue per books
Res
2,233,3r353,280
639,356
2,264,98253,008
636,092
L3,622,s876,988,679
Com
L,407,8384,904
58,842
r,420,2084,898
58,770
6,999,9381,609,108
556,t74ro2,2s2
557,296t4,652
Pub Authzß,68r
257
3,084
266,873257
3,084
1,285,448165,638
4,L88,47858,492
701,906
4,247,52458,214
698,s70
23,021,4428,880,329
206,7L286,935
206,7r2
50
600
88,74850
600
2
24
2
24
UWPA Exhibit No. CDJ-1
Schedule 3
UNITED WATER PENNSYIVANIA
CUSÍOMER USAGE NORMATIZATION REVENUE ADJUSTMENT
FOR THE TESÍ YEAR ENDED SEPTEMBER 30, 2014
Line
No. Resident¡al Commerical lndustr¡al
Large
lndustrlal
Public
Author¡ty Total
(a)
3.56
631,303
2,247,930
2,334,202
(86,272],
Ss.91
1ss09.963)
(b)
24.t7
58,670
L,477,797
7,452,L40
(34,349)
54.81
ls16s-1931
(c)
t47.97
625
92,445
93,468
lr,023l
s4.44
0.00
24
206,712
206,7L2
0
s0.00
So
86.53
3,024
261,68L
291,091
129,410)
s4.44
(s130,432)
(f)
693,646
4,226,560
4,377,673
(151,0531
(d) (e)
Normalization Volumetrlc Adiustment Calculatlon
1 AverageVolumesPerSYearNorms HTy(1)
2 Normalized Bills (21
3 Normal¡zed Volumes (Une 1* line 2)
4 Histor¡cal TV Volumes
5 Volumetr¡c Adjustment ([ine 3 minus Line 4)
6 Weighted Avg Volume Charge (31
7 Revenue From Volumetric Charge (L¡ne6 X Lines)
8 Revenue D¡fference due to changes in weighted average rates
9 Total Normal¡zation Adiustment
So $o (s8,476) s0 s (731) (se,207)
ls50s.s63l ls16s.191ì s0 (s131.163) 1s819.336)
(1) Per analys¡s based on actual usage
(2) 5um of Histor¡c Test Year Monthly Customer Counts on Schedule COJ-2
(3) See Growth Adjustment Line 9
UNITEO WATER PENNSYTVANIA
CUSIOMER USAGE NORMAIIZATION REVENUE ADJUSTMENT
FOR THE TEsÍ YEAR ENDED SEPTEMBER 30, 2015
Line
No. Residential Commerical lndustrial
Large
lndustrial
Public
AuthoriW Total(a)
3.49
636,092
2,221,911
2,264,982
(43,071)
Ss.91
(s2s4,s97)
(b)
23.93
58,770
!,406,175
!,420,208
(14,0931
$4.81
ß67,7761
(c) (d) (e) (f)
Normalization Volumetrlc Adiustment Calculat¡on
10 AverageVolumes PerSYearNorms FTY(11
11 Normallzed Bills (4)
l2 Normalized Volumes (Line 10 * line tt)
13 nY Volumes (5)
t4 Volumetric Adjustment ([ine 12 minus L¡ne 13)
15 Weighted Avg Volume Charge (3)
16 Revenue From Volumetr¡c Charge (Line 14 * Line 15)
L7 Revenue Difference due to changes ln weighted average rates
18 Total Normalization Adjustment
(1) Per analysis ofhistoriô usage
(2) Sum of H¡storic Test Year Monthly Customer Counts
(3) see Growth Adjustment Line 9
(4) Pro Forma Number of Bllls by Class FTY from Ex 3 - Growth Adj(5) See Ex- 3 Growth Adj, Pro Forma Consumptlon FTy
144.89
600
86,935
88,748
(1,813)
54.44
0.00
24
206,7r?
206,7L2
0
So.oo
5o
82.26
3,084
253;687
266,873
(13,193)
s4.44
(Ss8,510)
698,570
4,!75,354
4,247,524
172,7691
5o 5o 5o S0 S 227 $227
(s2s4,s97) (s67,7761 (s8,0s1) s0 (s58.283) fs388.707)
UNITED WATER PENNSYLVANIA
PRIVATE FIRE PROTECTION
FOR THE TEST YEAR ENDED SEPTEMBER 30,20T,4
UWPA Exhibit No. CDJ-3
Schedule 4
FPFTY Revenue
Proposed @ ProposedL¡ne f Meter S¡ze
HTY
Ë of Units
HTY Revenue
Current Rate @ Current Rate
FTY
# of Units
FTY
# of Bills
FPFTY
# of Units
FPFTY
# of Bills
FTY Revenue
@ Current RateRete RãtÞ
r2
3
4
5
6
7
8
9
10
11
918
66
2,220
3,637
2,582
398
1s3
3'4"
8"
10"
t2"74',
72
5
t7529L
214
31
L2
s
s
s
s
s
s
$
s
s
5
$
s
s
s
5
s
L7.42 s
46.93 s
60.26 s
100.17 s
149.31 s
213.79 s296.63 ss44.92 5
L4,98r
2,8r9
t26,546
349,493
384,t75
80,s99
42,121
889
63
2,160
3,560
2,577
387
r48
4,447 5
2,454 5
15,486
2,960
ß0,162356,630
384,809
a2,790
43,753
259,260
90,519
FTY Revenue
@ Current Rate
S 18.73 S
S so.so S
$ 64.7s S
S 107.6a S
S 160.s1 S
s 22e.s2 s
S 31s.88 S
s s8s.79 s
t7,L94
3,333
!ß,8r2391,040
4r43s7
91,353
48,789
74q
180
297
2r532
L2
37L
204
77
6
185
303
2r533
13
385
209
f2 HTY Revenue
13 Adjustment for Pr¡or years:
t4 FTYAdjustment
15 FFTYAdjustment
s8.30 s36.89 s
249,524
88,352
S 1,338,610
t,376,295
s (37,68s)
HTY Revenue FTY
CurrentRate @CurrentRate #ofUnits
HY1
HY2
357
200
s
s
4,614 5
2,513 S
62.67 539.66 s
289,159
99,646
s 1,498,682
FPFTY Revenue
Proposed @ Proposed
S 1,366,369
27,760
27,760
UNITED WATER PENNSYLVANIA
PUBLIC FIRE PROTECTION
FOR THE TEST YEAR ENDED SEPTEMBER 30,2014
s
s
HW
# of Units
FPFW
fr of UnitsRete Râtê
r Bloomsburg2 Dallas3 Harrisburg
Mechanicsburg
t2 HTY Revenue
13 Adjustment for Pr¡or years:
t4 FWAdjustment
15 FFWAdjustment
13.33 s 64,888 296
17,67 5 L4,63r 7r24.t7 5 642,439 2,229
2s.83 S 185,769 600
$ got,tzt 3,189
903,828
S 6s,108 297
5 L4,949 72
5 644,7s9 z,z3r
s 18s,873 600
5 910,689 3,200
S 1s.33 S os,sza
S 1s,33 S rs,g¡z
$ zq.s 5 647,079
$ zs.ga 5 rss,gzo
5 gu,zzo
29s
69
2,2r5
599
s
s
3,L78
s
$
s
2,962
2,962
UWPA EXHIBIT NO. TGL-I
BEFORE THE
PENNSYLVANIA PUBLIC UTILITY COMMISSION
EXHIBIT TO ACCOMPANY THE
PREPARED DIRECT TESTIMONY
OF
THOMAS G. LIPPAI
CONCERNING
OPERATING EXPENSES AND TAXESOTHER THAN INCOME TAXES
UNITED WATER PENNSYLVANIA, INC.
DOCKET NO. R-201 5-2462723
JANUARY 28,20T5
United Water Pennsylvania, lnc.
Docket No. A-201 5-2462723
Operat¡on and Ma¡ntenânce Expenses
For the Histor¡cal, Future and Fully Forecasted Future Test Years
12 MonthsAd¡ustment Ending
No. 9l3ol2o't4
FullyForecastedFuture Test
Future Test Yea¡
UWPA Exhibit NO. TGL.1
Schedule TGL-1
Page 1 of 1
FullyForecastedFuture Test
YearLine Account
No. No. Utility Operatinq Expenses
Future TestYear
Adiustments Year
(1) (2)
1 $ 4,577,124
2 919,960
3 986,495
388,519
240,249
157,092
1,468,480
53,984
670,563
361,795
543,222
(3) (4)
$ 361 ,292 $ 4,938,416 $
169,083 1 ,089,043
74,145 1,060,640
(53,454) 3s5,065
(s)
208,425
149,O44
24,395
7.706
(6)
$ 5,146,841
1,238,087
1,085,035
342,77'l
L
2
3
4
5
6
7
8
9
10
17
72
13
74
15
16
77
18
19
20
27
22
23
24
261a
28
29
30
51
5¿
33
601.0
604.0
604.0
604.0
604.0
610.0
615.0
616.0
618.0
620.0631 -
þJJ,OJO
634.0
635.0
636.0
636.0
636.0
641 .0
642.0
650.0
657.0
658.0
660 0
666-667
670.0
675.0
675.3
675.6
675.9
Various
Labor Expense
Employee Group Health & Life
Employee Pension BenefitsEmployee Post Retirement Benefits Other ThanPension
Other Employee Benefits
Purchased Water
Purchased Power
Fuel for Power Production
Chemicals
Material & Supplies
outside serv¡ces
Management and Service Fees
Lab Testing Fees
outside contractor's
CC&B Support Cosls
Oulside Professional Services
Rental - Build¡ng / Real Property
Rental of Equipment
Transportation Expense
Property & Gen'l Corporate L¡ability lnsurance
Worker Compensation
Advertising
Reg Commiss¡on Exp-Amortization Rate Case
Bad Debt Expense
Fringe Benefil Expense Transfer
Telephone Expense
Amortization - Deferred ltems
Postage and Air Freight Expense
Other O&M
Total Operation and Maintenance Expenses
lnflation Rate Calculation
Non-Revenue Water Calculation
s 15,647,M7 $ 540,9s2 $ 16, 188.399 $ 1.408.158 $17,596,557
4
7
I9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
28
29
2,431,297
99,1 88
418,032
350,873
180,922
88,383
23,310
502,407
332,182
121,129
30,280
315,659
157,175(741,653)
201,320
54,444
248,286
466.730
2,504,236
56,791
462,1 66
346,672
254,673
69,885
22,983
614,275
355,876
129,755
30,908
217,042
162,862(849,5771
206,807
49,194
238,754
371,325
75,127
12,728
10,630
7,973
5,857
2,172
185
6,409
1 5,858
3,047
711
150,913
(1 ,1 78)
(50,898)
4,757
17,851
5,491
365.400
17,475'16,901
(144,074)
(12,535)
150,239
66,947
(69,729)
72,939(42,3e7)
44,134(4,201).
73,752(1 8,4e8)
(328)
1 11,868
23,694
8,626
628(98,617)
5,687(107,924].
5,487(5,250)
(e,531)
(95.405)
257,724
173,992
1,324,406
41,449
820,802
428,741
473,493
9,987
4,682
314,104
364
35,667
9,861
10,890
267,712
178,674
1 ,638,510
41 ,813
856,469
438,602
484,383
2,579,363
69,519
472,796
354,646
260,531
72,057
23,167
620,683
371,734
132,801
31,619
367,955
161 ,684(900,474)
211,564
67,045
244,246
736.725
30
31
United Water PennsYlvania, Inc.
Docket No. R-201 5-2762723Labor ExpenseVarious Accounts
UWPA Exhibit No. TGL-1Schedule TGL'2
Adiustment No. 1
Page 1 of 1
LineNo. Description
Historic TestYear
Future TestYear
FullyForecastedFuture Test
Year
2
3
4
567
Labor Expense - net of
capilalize I tr an sf e rred i n/o u t :
- Harrisburg- Bloomsburg- Dallas- Mechanicsburg
$ 3,724,530515,170246,476452,240
$ 3,896,538530,625253,871465.807
Total Labor Expense-net $ 4,577'124 $ 4'938
United Water Pennsylvania, lnc.Docket No. R-201 5-2462723Employee GrouP Health and LifeAccount Number 91700
LineNo.
1
2
34
567
II1011
1213
141516
12 MonthsEnded Future Test
Year4
UWPA Exhibit No. TGL-ISchedule TGL-3
Adjustment No.2Page 1 of 1
Fully ForecastedFuture Test YearDescriotion
Medical lnsurance
Dental
Vision
Group Life lnsurance
Total Employee Pensions & Benefits
$ 816,263
B1 ,615
392
21,689
_$_e1e,999_
$ 1,021,608 (a) $
67,435 (a)
0 (b)
1 ,161 ,484 (d)
76,603 (d)
0
24,45723 483 (c)
-9.J12,5n $ t,262,544
Ref,erence Notes:(a) Appibd actllal 2015 employer health care costs to actual number of Plan participants at September 30,
2014 in addition to reflecting additional employees.(b) Commencing in 2015, the Company will no longer contribute to employee vision coverage.
(c) Refer to "Other Benefits" worksheet.(d) Reflects additional employee and applied a 12.9% increase to Future Test Year costs.
United Water Pennsylvania, lnc.
Docket No. R-201 5-2462723
Employee Pension Benefits
Account Number 91500
UWPA Exhibit No. TGL-1
Schedule TGL-4
Adjustment No.3Page 1 of 1
Fully ForecastedFuture Test Year
LineNo.
12 MonthsEnded9130114
Future TestYear
1
2
3
4
5
6
7
Description
Employee Pension Expense $ 986,495 $ 1,060,640 (a) $ 1,085,035 (b)
Total Employee Pension ExPense $ 986,495 $ 1,060,640 $ 1,085,035
Reference Notes:(a) Used 2015 estimate provided by actuary plus 12% increase due to change in mortality tables.
(b) Applied Fully Forecasted Future Test Year inflation rate. 2.3OOo/"
United Water PennsYlvania, lnc.
Docket No. R-201 5-2462723
Employee Post Retirement Benefits Other Than Pension (PEBOP)
Account Number 91550
UWPA Exhibit No. TGL-lSchedule TGL-5
Adjustment No.4Page I of 1
Fully ForecastedFuture Test Year
LineNo.
12 MonthsEnded9130114
Future TestYear
1
2
3
4
5
6
7
I9
Deqcription
Employee PEBOP ExPense $ 388,519 $ 335,065 (a) $ 342,771 (b)
Total Employee PEBOP ExPense $ 388,519 $ 335,065 $ 342,771
Reference Notes:(a) Used 2015 estimate provided by actuary plus 12% increase due to change in mortality tables.
Historical year inctudes initial transition obligation (lTO) amortization. ITO fully written off in
2014 calendar year therefore no ITO reflected in Future or Fully Forecasted Future test Years
(b) Applied Fully Forecasted Future Test Year inflation rate. 2300%
United Water Pennsylvania, lnc'
Docket No. R-201 5-2462723
Employee Post Retirement Benefits Other Than Pension (PEBOP)
Account Numbers 91800 and 91850
UWPA Exhibit No, TGL-1
Schedule TGL-6
Adjustment No.5Page 1 of 1
FullyForecasted
Future Test Year(a)
LineNo.
12 MonthsEnded9130114
Future TestYear (a)
1
2
3
4
5
6
7
Description
401k Matching
Other Benefits
Reference Notes:(a) Refer to "Other Benefits" worksheet.
$ 160,757 $ 174,908 $ 182,557
79,492 59,333 60,698
$ 240,249 $ 234,241 $ 243,255
United Water Pennsylvania, lncDocket No. R-201 502462723Purchased Water ExPenseAccount Number 50605
Historic TestYear Adiustments Adiustments
UWPA EXhibit NO. TGL-lSchedule TGL-7
Adjustment No.6Page 1 of 1
FullyForecastedFuture Test
YearLineNo. Descri
Future TestYear
1
23
456
Purchased Water
Total Purchased Water
Water Purchased (MG)
$ 1 57,092 $ 16,e01 $ 173,992 $ 4,682 $ 178,674
s 157.092 $ 16.901 $ 173,992 $ 4,682 $ 178,674
71.640 32.01 103.648 103.648
United Water PennsYlvania, lnc.Docket No. R-201 5-2462723Purchased PowerAccount Number 50610
LineNo.
1
23
4567
B
I10't1
12131415
12 Months
UWPA Exhibit No. TGL-1Schedule TGL-B
Adjustment No. 7Page 1 of 1
Fully ForecastedFulure Test Year Future Test Year
Description
Purchased Power ExPense
Bloomsburg Plant Add'l Operating Costs
Manganese Plant
Total Purchased Power
lnflation Rate:Future Test YearFully Forecasted Future Test Year
Ended 4
$ 1,468,480 $ 1 ,324,406 $ 1 ,506,910
131 ,000
600
S 1.469.490 $ 1,924,406 g 1,638,510
2.075o/o
2.300o/o
Reference Notes:(a) Applied Future Test Year inflation rate to historical average kwh cost.
(b) Applied Fully Forecasted Future Test Year inflation rate Future Test Year cost.
United Water Pennsylvania, lnc.Docket No. R-201 5-2462723Fuel for Power ProductionAccount Number 50620
LineNo.
B
I10
11
12
1314
12 MonthsEnded9130114
Future Test
UWPA Exhibit No. TGL-ISchedule TGL'9
Adjustment No.8Page 1 of 1
Fully ForecastedFuture Test Year
1
2
3
456
7
DescfiPtion
Fuel - Power Production
Total Fuel for Power Production
Historical lnformation:
Period
20112012201 3Total
3 Year Avg CCF Per MG Production
Production (MG):Future Test YearFully Forecasted Future Test Year
Price Per CCF:12 Months Ended 9130114
Future Test YearFully Forecasted Future Test Year
.lnflation Rate:Future Test YearFully Forecasted Future Test Year
Year
$ 53,984 $ 41,449 $ 41 ,813
S 53.994 $ 41,449 $ 41,813
ccFGost (basedupon actual
bi52,7
Production
45,86241,52146,'106
42,76344,786
Avg CCFUsage
41,93541,352
Cost52,91741,44941 ,B'13
6,995.0796,708.5726,665.240
$$
133,489 20,368.891
0.1 526
Production(MG)
6,398.7506,309.799
1516171819
2021
222324252627282930
ccF54,648 $
'4'1 ,935 $41,352 $
Avg CCF Cost$$$
0,970.ee (a)
1.01 (b)
2.0750/o
2.300Y"
Reference Notes:(a) Applied Future Test Year inflation rate to historical average ccF cost.
(b) Applied Fully Forecasted Future Test Year inflation rate Future Test Year cost'
United Water Pennsylvania, lnc.Docket No. R-201 5-2462723Chemical ExpenseAccount Number 50635
UWPA Exhibit No. TGL-1Schedule TGL-l0Adjustment No.9
Page 1 of 1
LineNo. Descri n
Historic TestYear
Future TestYear
FullyForecastedFuture Test
Year
1
2345
67
B
910
11
Chemical Expense (a)
Bloomsburg Plant Add'l Operating Costs
Manganese Plant
Total Chemical Expense
$ 670,563 $ 820,802 $ 827,816
20,000
I 653
$ 670,563 $ 820,802 $ 856,469
Historic TestYear Adiustments
$ 670,563 $ 6,646 $
Reference Notes:(a) Historic Test Year amount adjusted for item charged to incorrect account.
Reclass from account 50630 - Expenses Transferred (Cr).
AdjustedHistoric Test
Year
121314
15
16
677,209
United Water PennsYlvania, lncDocket No. R-201 5-2462723Materials and SuPPliesAccount Number 50300
LineNo.
12 MonthsEnded 9l30l14
Future TestYear
UWPA Exhibit No. TGL-1Schedule TGL-11
Adjustment No. 10Page 1 of 1
FullyForecastedFuture Test
Year
1
23
4567
B
I10
11
Descriotion
Material and SuPPlies
Total Material and SuPPlies
$ 361,795 s 428,741 (a) $ 438,602 (b)
$ 361,?95_ _9___4nr4\- -$-t98,602-
Reference Notes:(a) Applied Future Test Year lnflation Rate to 3 year average
ini nppl¡eO Fully Forecasted Future Test Year lnflation Rate to Future Test Year Amounl
MaterialandYear uoolies
$ 443,875424,172392,030
2.07SYo
2.3000/o
12'13
1415
16
201 1
2012201 3
3 Year Average 420,026
United Water PennsYlvania, lnc'Docket No. R-201 5-2462723Outside Serviçes ExpenseAccount Numbers 91100 - 91350
LineNo.
Future Test Year
UWPA Exhibit No. TGL-1Schedule TGL-12
Adjustment No. 11
Page I of 1
FullyForecastedFuture Test12 Months
Ended 9/30/14
$ 543,222
Year
1
23
456
DesqriPtion
Oulside Services
TotalOutside Services
$ 473,493 $ 484,383
$ sqs,zzz $ 473,493æ- $ 484,383
Reference Notes:(a) Refer to outside service worksheet for the methodologies utilized.
United Water Pennsylvania, lnc.Docket No. R-201 5-2462723Management and Service FeesAccount Numbers 90850,90851 and 90852
LineNo,
12 MonthsEnded9130114
Future TestYear
UWPA Exhibit No. TGL-1Schedule TGL-13
Ad¡ustment No. 12
Page 1 of 1
FullyForecastedFuture Test
Year
1
2
4
5
6
7
B
I10
11
12
1314
15
16
Descf iPtion
Management & Service Fees
Total Management & Service Fees
Non-Bargaining Proiected Salary lncreases:Future Test YearFully Forecasted Future Test Year
g 2,431,297 $ 2,504,236 (a) $ 2,57e,363 (b)
$ 2,579,363
3.ÙQo/"
3.00%
Reference Notes:(a) Applied non-bargaing employee projected Future Test Year wage increase to Historical Test Year amount'
Used the Historical Test Year amount because it more truly represents the current costs versus historical
information.(b) Applied non-bargaing employee projected Fully Forecasted Future Test Year wage increase
to Future Test Year amount
United Water Pennsylvania, lnc.Docket No. R-201 5-2462723Lab Testing FeesAccount Number 50420
LineNo. DescriPtion
Lab Testing Fees
Total Lab Testing Fees
12 MonthsEnded9130114
UWPA Exhibit No. TGL-1Schedule TGL-l4
Adjustment No. 13Page 1 of 1
FullyForecastedFuture Test
Year (a)Future Test Year
$ 99,188 $ 56,79'1 $ 69.519
$ 99,188 $ S6,791 $ 69,519
1
2
3
4
567
Reference Notes:(a) Based upon required compliance sampling and testing in each period
United Water Pennsylvania, lnc.Docket No. R-201 5-2462723Outside ContractorsAccount Number 50400
LineNo.
Future Test Year
UWPA Exhibit No. TGL-1Schedule TGL-15
Adjustment No. 14Page 1 of 1
Fully ForecastedFuture Test Year
1
2
3
4
5
6
Descriotion
Outside Contractor'sFuture Test Year Adjustment (a)
Total Outside Contractor's
12 MonthsEnded 9l30l14
$ 418,032 $ 432j66 $30,000
442,10630,690
$41 o32 $ 166 $ 472 796462
Year
OutsideContractor's
ExÞense Adiustment (d)AdjustedAmount
$7
B
I1011
1213141516171B
19
2021
22232425262728293031
201120122013
977,605 $399,167339,837
(446,467) $ 531 ,138399,'r67339,837
3 Year Average
lnflation Rate:Future Test YearFully Forecasted Future Test Year
$ 423,381
2.075"/"2.300y"
Beference Notes:(a) Adjustment for new contract with ltron who will perform the AMI hosting
fees in the UWPA Newberry System. This new charge is not in the historical data
(b) Applied inflation rate to 3 year average of historical data before adjustment noted
in (a).(c) Applied inflation rate to Future Test Year amount,
(d) Prior to implementation of the Customer Care and Billing System (CC&B) in the
latter part of 201 1, Utility Business Systems (UBS) provided maintenance for
the customer service billing system. The $(aa6,467) adjustment reflects the
UBS maintenance costs and is eliminated since UBS will not be providing this
service anymore with the implementation of CC&B. ln 2011 and going forward,
a new account, 50405, was established to capture the CC&B maintenance and
support costs.
United Water PennsYlvania, lnc.Docket No. R-201 5-2462723CC&B Support ExPenseAccount Number 50405
LineNo.
UWPA Exhibit No. TGL'lSchedule TGL'16
Adjustment No. 15Page I of 1
Future Test Year
FullyForecastedFuture Test
Year
$ 350,873 $ 346,672 $ 354,646
$ 350,8?3 $ 316,ç?2
CC&B Support AdjustedAmount
12 MonthsEnded9130114
1
2
3
45
DescriPtion
CC&B Support Costs
Total CC&B SupPort Costs
67
B
I1011
12131415
1617
18
192021
22232425
Year
2012201 3
lnflation Rate:Future Test YearFully Forecasted Future Test Year
$ 0,876 $326,852352,398
ustment(10,876) $
326,852352,398
$ 339,6252Year Average
Reference Ng,tes:(a) rne customer care and Billing system (cc&B) was implemented in the
latter part of 2011 and a new account, 50405, was establ¡shed to capture
the cc&B maintenance and support costs. The charges in 2011 do not
represent a full period of charges and was eliminated in determining normal
costs for this expense thereby resulting in a two year instead of a three year
average.(b) Applied inflation rate to 2year average.(c) Applied inflation rate to Future Test Year amount.
2.07SYo2.3001"
United Water PennsYlvania, Inc.
Docket No. R-201 5'2462723Outside Professional ServicesAccount Number 50410
LineNo.
12 MonthsEnded 9l30l14
Future Test Year(b)
UWPA Exhibit No. TGL-1Schedule TGL-17
Adjustment No. 16Page 1 of 1
Fully ForecastedFuture Test Year
(c)
1
2
3
4
56
DescriPtioft
Outside Professional ServicesFuture Test Year Adjustment (a)
Total Outside Professional Services
$ 180,922 $ 237,501 $ 242,96417,56717 172
$ 180,9rr $ 154,6
OutsideProfessional
Services
7
B
9101't
12
13
14
1516171B
19
2021
222324
201120122013
Year nse360,945 $266,651241j36
ustments Amount264,599195,318238 103
$ 232,673
$ 6,346) $
3 Year Average
Referenc,e Notes:(a) AdltrstrT,ent for new contract with lrth Solutions who will perform the service
of handling the UWPA One Call locates. This new charge is not in the historical data,
(b) Applied inflation rate to 3 year average of historical data before adiustment noted in (a)
(c) Applied inflation rate to Future Test Year amount'
iOi f n ZOf B the Company iniliated a new Cap/Ex Policy' The adjustments reflect
necessary deductions in order to normalize and comply to the new policy.
(71,333)(3,033)
2.0750/"2.300y"
lnflation Rate:Future Test YearFully Forecasted Future Test Year
United Water PennsYlvania, lnc.Docket No. R-201 5-2462723Rent - Building and Real ProPertYAccount Number 50600
UWPA Exhibit No. TGL-lSchedule TGL-18
Adjustment No. 17Page 1 of I
Fully ForecastedFuture Test YearLine
No.
12 MonthsEnded9130114
Future TestYear (a)
1
23
456
Descriotion
Rent
Total Rent
Refere.nce Ngtes:(a) Refer to "Rent" worksheet
$ BB,3B3 $ 69,885 $ 72,057
-
l-_gqeqg- -$--qq999-g 72,057
United Water Pennsylvania, lnc.Docket No. R-201 5-2462723Rental of EqulpmentAccount Numbers 90110 & 50310
LineNo.
12 MonthsEnded9130114
Future Test
UWPA Exhibit No. TGL-ISchedule TGL-19
Adjustment No. 18Page 1 of 1
Fully ForecastedFuture Test Year
1
23
4
56
Description
Office Equipment Rental
Total Office Equipment Rental
Reference Notes:(a) Refer to "Office Equipment Rental" worksheet
Year
$ 23,310 $ 22,983 $ 23j67
$ 23,310 _$_22,999_ 1
United Water Pennsylvania, lnc.Docket No. R-201 5-2462723Transportation ExpenseAccount Numbers 50640 and 50645
LineNo. DescriÞtion
1 Leases2 Car Allowance3 Fuel4 Maintenance & RePair
5 Payroll6 lnsurance7 Depreciat¡onI Disposal of Vehicle9 Other (registration, plates, title fees, etc.)
1011 Total costs
Less Cap and Billed Out
Total Transportation ExPense _$__q9492-
Reference Notes:
Based upon projected costs for replacement/new leases
Based upon three year average with inflationCar Allowance:
Year201120122013
3 Year Average
Based upon three year average w¡th inflationFuel:
Year2011 $ 201'8102012 189,985
2}1|g 180,987
3 Year Average $ 190,927
Based upon three year average with inflationMaintenance & Repair:
Year201 1
20122013
3 Year Average
UWPA Exhibit No. TGL-1Schedule TGL-20
Adiustment No. 19Page 1 ot 1
FullyForecasted
Future Test Future TestYear Year
$ 464,376 (a) $ 464,37611,139 (b) 1 |,396
194,889 (c) 199,372
81,946 (d) 83,831
6,629 (e) 6,78243,373 (f) 44,828
2,617 (s) 2,617(8,270) (h) (8,460)
21,575 (¡) 22,071
-$- Blgp?b $ Bæ31,(204,000) (i) (206,128)
s 614.275 $ 620,683
Future TestYear
FullyForecastedFuture Test
Year
$ 464.376 $ 464,376
-$ - 11J3e -$--Ii¡a¿-
$ 194,889 $ 199,372
-F---gCþ46- -$---ã581-
12 MonthsEnded 9t30114
$ 270,02013,000
188,242112,594
7,74935,793
2,617(12,728)13,210
$ 630,49s
28 089)(113
16
17
$
18
19 (a)
21 (b)
23242526
?!2e (c)3031
32JJ
34
3937 (d)38394041
1q45 (e)
4647484950
3153 (f)54
3957 (s)58596061
62bJ
ãu (h)
66ôt686970
l!73 (i)747576
78
!e-81 ú)ó¿
á; (k)
85
86
11,00010,542
$ 87,51667,00386,321
$ 80,280
Based upon three year average with inflationPayroll:
Year201120122013
$ 6,7823 Year Average
Provided by Director of lnsurance based upon Company's needs
Based upon three year average with inflationDeprec¡ation:
Year20112012201 3
3 Year Average
Based upon three year average with ¡nflation
Disposal of Vehicles:Year201 1
20122013
3 Year Average
Based upon three year average with inflationOther:
YearZO11 $ 21,6542012 27 '5722013 14'182
3 YearAverage $ 21,136 $ 21,575
Based upon Labor Capitalizedffransferred Out (See "Labor Worksheel").3 year average -2493fo
lnflat¡on Rate:Future Tesl Year 2.075%Fully Forecasted Future Test Year 2.300/o
'1 ,41872
2,6172,617
$
$
-g--zlTT -$*---?F1?
(2,716]|(760)
(20,829\
$ (a,roz) $ (8,270) $ (8,460)
$ 22,071
United Water Pennsylvania, lnc.Docket No. R-201 5-2462723Property and General Corporate Liability InsuranceAccount Numbers 91400 and 91450
UWPA Exhibit No. TGL-1Schedule TGL-21
Adjustment No.20Page 1 of 1
FullyForecastedFuture Test
12 MonthsEndedsl3ol14
$ 24,776
307,406
LineNo.
Future TestYear (a)
1
234
5
6
7
II
Descriotion
Property lnsurance
General Corporate I nsurance
Total Property & GeneralCorporate Liabilitylnsurance expenses
Year
29,429
326.447
$ 30,569
341 165
_$___994,1æ_ _q_955,8?9_ _q_e?r/93_
$
Reference Notes:(a) Provided by Director of lnsurance based upon the current and anticipated needs
of the Company
United Water PennsYlvania, lncDocket No. R-201 5-2462723Worker CompensationAccount Number 91460
LineNo.
12 MonthsEnded9130114
Future TestYear
UWPA Exhiþit No. TGL-lSchedule TGL-22
Adjustment No.21Page 1 of 1
FullyForecastedFuture Test
Year
1
23
4
5
67
DescriPtion
Worker Çompensation
Total Worker ComPensation
$ 't29,755 $ 132,801
$ 129,755 $ 132,801
$ 121,1?9
$ 121,129
Reference Notes:(a) provided by Director of lnsurance based upon the current and anticipated needs
of the Company
United Water PennsYlvania, lnc.Docket No. R-201 5-2462723AdvertisingAccount Numbers 50675 and 90410
LineNo.
UWPA Exhibit No. TGL-1Schedule TGL-23
AQjustment No.22Page 1 of 1
Future Test Year
FullyForecastedFuture Test
Year
$ 25,1e2 (a) $ 25,771 (b)
5 714 (a) 5 848 (b)
31 .619
2.Q75Vo2.300"/o
DescriPlion
Advertising Expense
Sales Expense
Total AdveÉising ExPense
12 MonthsEnded 9130114
24,680
5,600
$1
2
345
67
II10
$ 30,280 $ 30,908 $
Reference Notes:(a) Applied Future Test Year inflation rate to historical amount
i¡i nppt¡eO Fully Forecasted Future Test Year inflation rate to Future Test Year amount
United Water Pennsylvania, lnc.Docket No. R-201 15-2462723Regulatory Commission ExPenseAccount Numbers 91900 and 92000
UWPA Exhibit No. TGL-1Schedule TGL-24
Adjustment No.23Page 1 of 1
12 MonthsEnded9130114
Future TestYear
FullyForecastedFuture Test
YearLineNo.
1
234567II10
11
12
13
1415
1617
1B
192021
2223
Description
Rate Case Expense Deta¡ls:Legal ServicesCustomer Notification, Transcripts & Misc
Consulting Services:- Rate of Return- Cost of Service- Depreciation Study
Total Rate Case ExPenses
Current Amortization
Amortize Rate Case Expenses Over 3 Years
Regulatory Commission ExPense:Regulatory Commission ExPense
Total Regulatory Commission Expense
350,00030,000
25,00042,00045,000
$ 492,000
$ 139,212 $ ',l 1,601 $ 164,000
$$ 176,447 205,441 $ 203,955
$ 315,659 $ 217,042 $ 367,955
2425
26
272829
Regulatory Commission ExPense:Fully
ForecastedFuture Test
Year
Per 201 3
PAPUCAssessment
ReportFuture Test
Year
Taxable Revenue
Amount AssessedPSC Rate
$ 34,200,688
$ 193,9090.57o/"
$ 36,234,668
$ 205,4410'57"/"
$ 35,972,580
$ 203,9550.57Vá
United Water PennsYlvania, lnc.Docket No. R-2015-2462723Bad Debt ExpenseAccount Numbers 90400 and 90405
LineNo. Description
Bad Debt ExPense
Total Bad Debt ExPense
12 MonthsEnded 9l3ol14
Future TestYear
UWPA Exhibit No. TGL-1Schedule TGL-25
Adjustment No.24Page 1 of 1
Fully ForecastedFuture Test Year
1
2
3
4567I9
10
11
12
13
14't5
16
17
18
19
$ 157 175 $ 162.862 161 684
161,684$ 157,175 $ 162.862 $
20
21
22232425
Historic Uncollectible ExPense
Historic Test Year Revenues
Effective Uncollectible Rate
2013
132,445
35,727,889
0.3717o
0.4491o
$ 250,617
$ 34,744,539
0.721%
2011
85,100
33,193,47'l
0.256Vo
$
$
$
$
3 Year Uncollectible Rate
Future Test Year
$ 36,234,668
$ 162,862
ForecastedFuture Test
Year
Revenues
Uncollectible ExPense
$ 35,972,580
$ 161 ,684
United Water PennsYlvania, lnc.Docket No. R-201 l5-2462723Fringe Benefits TransferredAccount Numbers 90950 and 90953
Line
12 MonthsEnded
913012014
Future TestYear
UWPA Exhibit No. TGL-1Schedule TGL-26
Ad¡ustment No.25Page 1 of 1
FullyForecastedFuture Test
YearNo. GL AC# nes
1
¿a
4t
6
7
B
I1011
12131415'16
171B
192021
22
70251702527025391 46091 50091 55091 7009180091 85091 860
FICA TaxesFederal Unemployment TaxesState Unemployment ÏaxesWorker compensationEmployee Pension CostPost Retirement Health Care AccruedEmployee Group Heahh & LifeEmployee 401KOther Employee BenefitsOther AwardsTotal Costs
Account 90950/90953
Fringe Beneflts Capitalized/Transferred Out/Other Accounts
Total Fringe Benefits Transferred
Net Transferred ln / Out Payroll"/" (3 Yr Avg)
4 755
$ 1741.653) $ (849.577\ $ (e00 ,474)
$ (741,653) $ (849,577) $ (900,474)
-23.57"/" -24,93"/o -24.93"/o
$ 455,9684,285
24,991121 ,129986,495388,519915,585160,75783,866
$ 481,0613,948
22,303129,755
1,085,035335,065
1,112,527174,90859,333
$ 514,6113,948
23,038132,801
1,085,035342,771
1,262,544182,55760,698
24.93"/"
United Water PennsYlvania, lnc'
Docket No. R-201 5'2462723
Telephone Expense
Account Number 90250
Future Test Year(a)
UWPA Exhibit No. TGL-1
Schedule TGL'27Adjustment No.26
Page I of 1
FullyForecastedFuture Test
Year (b)LineNo.
6
7
I9
10
11
12
13
14
15
16
17
1B
19
12 MonthsEndedsl30l14
1
2
3
4
5
Pescrip,tion
Telephone Expense
Total Telephone ExPense
Year
$ 201,320 $ 206,807 $ 211,564
$ 201,320 $ 206,807 $ 211,564
TelephoneExpense
2.075"/"
2.300"/"
192,953
203,64021,r 217
3 Year Average s 202,603
Reference Notes:(a)Applied inflation rate to 3 year average.
(b) Applied inflation rate to Future Test Year amount.
lnflation Rate:
Future Test Year
Fully Forecasted Future Test Year
20L1,
2012201,3
s
United Water PennsYlvania, lnc.Docket No. R-201 5-2462723Amortization - Deferred ltemsVarious Accounts
LineNo.
1
2
34
567
B
91011
12131415
16
17
1B
1920
12 MonthsEnded9130114
Future TestYear
UWPA Exhibit No. TGL-ISchedule TGL-28
Adjustment No.27Page 1 of 1
FullyForecastedFuture Test
YearDesqriPtion
Hurricane lrene Flood Damage
Rabold Flood Damage
April/May 2011 Flood Damage
Mechanicsburg Groundwater StudY
Rabold Expansion Study
Newberry DBP Study
Tank lnspections
Total Amortization
Cost
$ 301,507
$ 45,000
$ 76,266
$ 170,079
$ 30,234
$ 5,069
$ 10,625
30,192
9,000
15,252
30,192
3,750
15,252
$ 30,192
15,252
'17,008
3,023
507
1,063
67 045
(a) $
(b)
(b)
(c)
(c)
(c)
(c)
$
_g__54A44 $ 49,194
Reference Notes:(a) - amortized over 10 Years(b) - amortized over 5 years
ici - propos¡ng 10 yeai amortization of costs associated with preliminary study costs ( "M" Projects)
United Water Pennsylvania, Inc.
Docket No. R-2001 15-2462723
Postage and Air Freight ExPense
Account Number 90450
UWPA Exhibit No. TGL'1
Schedule TGL-29
Adiustment No.28Page 1 of 1
FullYForecastedFuture Test
Year (b)LineNo.
6
7
B
I10
11
12
13
14
15
16
17
18
19
Descriotion
Postage and Air Freight
Total Postage and Air Freight
Year
Future Test Year
$ 248,286 $ 238,754 $ 244,246
$ 248,286 $ 754 $ 244,246
Postage and
Air Freight
Expense
225,600234,497
241.,606
2.075"/"
2.300Yo
12 MonthsEnded9130114
1
2
3
4
5
20112012201,3
s
3 Year Average 5 233,901
Reference Notes:(a)Applied inflation rate to 3 year average.
(b) Applied inflation rate to Future Test Year amount.
lnflation Rate:
Future Test Year
Fully Forecasted Future Test Year
Un¡ted Water Pennsylvania, lnc.
Docket No. R-2O1 5-24627 23
Other O&M Expenses
Various Account Numbers
UWPA Exhibit NO. TGL.lSchedule TGL-30
Ad¡ustment No.29Page 1 of 1
L¡neNo. Description
HistoricTest Year Ad¡ustments
Future TestYear Adiustments
FullyForecastedFuture Test
Year
1
2
o
4
b
7
II
10
11
12
other o&M
Total Other O&M
Summary Other O&M:
13 Account Number
$ 466,730 $ (95,405) $ 371 ,325 $ 8'540 $ 379'865
Bloomsburg Plant Add'l Operating Costs
- Sludge Disposal
- Membranes
- Maintenance
131 ,860
70,000
155,000
131,860
70,000
155,000
$ 466,730 $ (9s,405) $ 371,325 $ 365,400 $ 736,725
Description 12 Mos End
9/30114
Adjusted 12
Mos End
s/30114Future Test
Year
FullyForecastedFuture Test
Year
Waste disposal - sludge (a)
Expenses lransfened (Cr) (b)
Meals
Miscellaneous expenses
Office supplies
Dues & subscriptions
Licenses and fees
Other utilities-G&A
Club and professional dues
Travel expense
lT supplies and expense
lT system support
Other Awards
Staff mtgs, conf's & seminars
Clothing & uniforms
Relocation expense (c)
Clâims & Settlements
Safety equipment
Other misc G&A exPenses
s s67 s
6,646
t2,23644,433
34,t924,334
20,62450,473
6t,76513,026
18,960
20,960
4,75523,O95
31,,492
L2,902
4,04549,269
52,956
(s67) s(6,646)
(0) s
L2,236
44,433
34,r924,334
20,624
50,473
61,765
13,026
18,960
20,9604,755
23,095
31,4920
4,O45
49,269
53,523
s14
15
16
17
18
19
20
21
22
¿J
24
¿c
26
27
28
29
30
31
Õ¿
JJ
34
35
36
ôt
38
39
50625
50630
50650
50655
901 00
901 50
90200
90300
90500
90600
90700
90750
91860
92150
9220092250
92500
92550
92600
9,489
29,036
3 1,458
4,072
24,LO6
47,78L
60,279
14,448
1,5,526
LO,592
3,848
26,89523,585
9,708
29,103
32,t874,L66
24,66048,880
61,666
L4,78015,883
10,835
3,937
21 ,57424,r27
(t2,902]'
567
r,794r-6,096
52,320
1,835
76,466
53,524
Total Other O&M s 466,730 s (19,s48) s 447,182 5 371,325 s 379,865
Referençe Notesl(a) Amount charged to Incorrect account. Should have been charged to account 92600 - Other Misc G&A Expense'
(b) Amount charged to incorrect account. Should have been charged to account 50635 - Chemical Expense'
(c) Non-recurring item deducted for ratemaking purposes.
United Water PennsYlvania, lnc.Docket No. R-201 5-2462723lnflation Adiustment Rate
LineNo.
UWPA Exhibit No. TGL'lSchedule TGL-31
Adiustment No.30Page I of 1
1
2
34567II1011
1213
14
15
16
17
1B
1920
21
222324
DeqcriPti,on
source: Blue chip Financial Forecasts october 1 ,2014 (Volume 33, No. 10)
Consumer Price lndex
Future Test Year:
4Q 20141Q 20152Q 20153Q 2015
lnflaton Adjustment
Fully Forecasted Future Test Year
4Q 2015
1Q 2016
2Q 2016 (a)
3Q 2016 (a)
lnflaton Adjustment
Annual1 .9o/o
2.0o/o
2.2o/"
2.2%
Annual
2.3/"2.3Y"
2.3V"2.3%
Quarter0.475"/"0.500%0.550o/o
.550%2.O75o/"
Quarter
0.575%
0.575V"
0.575o/"0.575%2.3OOo/"
Reference Notes:(a) lndex not available so used 1st quarter of 2016 index'
United Water PennsYlvania, lnc.Docket No. R-201 502462723Calculation of Non-revenue Water Percentage
LineNo.
Total Production (MG)
TotalSales (MG)
Non-Revenue Water (MG)
% Non-Revenue Water
HistoricalTestYear
UWPA Exhibit No. TGL-lSchedule TGL-32
Adjustment No.31Page 1 of 1
FullYForecastedFuture Test
YearFuture Test
Year
1
2
345
67ð
I10'11
1213
14151617
Comoutation of Non-Revenue Water %:
121311201212131120131213112014
3 Yr Average Non-Revenue Water %
6,667.242
434.875
2,232.367 2,151.226 2,121.321
33.48"/" 33.62% 33.62V"
33.95%33.767o33.16%
33.62t"
6,398.750
4,247.524
6,309,799
4,188.478
Un¡ted Water Pennsylvania, lnc.Docket No. R-201 5-2462723Taxes Other Than lncomeVarious Account Numbers
FullYForecastedFuture Test
Future Test YearYear Adiustments
UWPA Exhibit No. TGL-lSchedule TGL-33
Adiustment No.32Page 1 of 1
FullyForecastedFuture Test
YearLineNo.
Ad¡ustmentNo.
12 MonthsEnded
Future TestYear
Adiustments9130114
1
2
3
45
6
7
II1011
12131415161718
Description
Real EstatePayrollSales and Use (a)(b)
Franchise (c)
Total Taxes Other Than lncome
lnflation Rate:Future Test YearFully Forecasted Future Test Year
$ 35,57621 ,941
100(16,504)
$ 377,050 $507,1 86
4,90037.400
3031
3233
$ 341 ,474485,244
4,80053,904
8,672 $34,412
113(37,400)
385,722541,597
5,012
$ 885,422 $ 41.113 $ 926.535 $ 5.796 $ 932.332
Reference Notes:(a) For Future Test Year applied inflation rate to historical period.
(b) For Fully Forecasted Future Test Year applied inflation rate to Future Test Year amount'
(c) Pennsylvania Corporate Capital Stock Tax is eliminated in 2016.
2.075"/o2.300/o
United Water PennsYlvania, lnc.Docket No. R-201 5-2462723Real Estate TaxesAccount Number 702OO
LineNo. DescriPtion
Real Estate Taxes
Total Real Estate Taxes
$ 341,475 $ 377,050
$ 341,4?5 $ 3??,050
UWPA Exhibit No. TGL-1Schedule TGL-34
Adjustment No.33Page 1 of 1
FullyForecastedFuture Test
Year (b)
$ 385,722
_9___385;t22_
12 MonthsEnded9130114
Future TestYear (a)
1
2
3
45
67
Description
12 MonthsEnded9130114
Future TestYear (a)
FullyForecastedFuture Test
Ref Year (b) RefI910
11
12
13
14
15161718
19
2021
222324252627282930
31
32333435363738
394041
4243444546
PURTACountySchool
lnflation Rate:Future Test YearFully Forecasted Future Test Year
Purta ïax Payment:20112012201 3
3 Year Average
County:
$ 281,22224,91135,341
$ 313,83726,88836,325
321,05527,506
(c)(d)(d)
(a)(b)(b)
$
37 16.1
Total $ 341,4?4 $ 3i?,050 _g__385J22_
Reference Notes:(a) Applied Future Test Year inflation rate to three year average(b) Applied three year percentage average increase lo 2014 tax amount'
(c) Applied inflation rate to Future Test Year amount.(d) Applied three year percentage average increase to Future Test Year amount.
3 Year Average
School:
201 1
201220132014
2.075o/o
2.3o0o/o
$ 303,325314,032305,015
$ 307,457
20,39422,25022,85825,084
32,75134,01134,56435,358
9.1Oo/o
2.74o/o
9.74o/o
7.19o/o
3.85o/o
1.630/o
2.30o/o
2.74/o3 Year Average
20112012201 32014
United Water Pennsylvania, lnc.Docket No. R-201 5-2462723PayrollTaxesAccount Numbers 70250 - 70253
Historical:
UWPA Exhibit No. TGL-lSchedule TGL'35
Adjustment No.34Page 1 of 1
Location
All Locations
Total Historical
Future Test Year:
HarrisburgBloomsburgDallasMechanicsburg
HarrisburgBloomsburgDallasMechanicsburg
Total Fully ForecastedFuture Test Year
$ 312,04343,82420,96738,471
$ 75,15510,2494,9048,997
$ 2,940 $420210378
$ 455,968
455 485
FICA Medicare FUI SUI Total
FICA(inclu4inqMedicare) FUI
$ 4,285
SUI
$ 24,991
Total
$ 485,244
$ 389,90142,06326,55348,670
$ 298,259 $32,22920,35737,351
71,8337,5374,7618,73s
$ 2,898 $336210378
16,91 1
1,9611,2252,206
Total Future Test Year $ 388,194 $ 92,866 $ 3,822 $ 22,303 $ 507,186
Fullv Forecasted FutureTest Year:
FICA Medicare FUI SUI Total
17,1562,4511,2252,206
g 407,29456,94527,30650,052
$ 415,305 $ 99,306$ 3,948$ 23,038 $ 541,597
991
United Water Pennsylvania, lnc.Docket No. R-201 5-2462723Sales and Use TaxesAccount Number 70300
LineNo. DescriPtion
Sales & Use Taxes
Total Sales & Use Taxes
UWPA Exhibit No. TGL-ISchedule TGL-36
Adjustment No.35Page I of 1
12 MonthsEnded Future Test
FullyForecastedFuture Test
1
23
45
67
B
I1011
12
13
Referenc,e Notes:(a) Applied inflation rate to historical period.
(b) Applied inflation rate to Future Test Year amount'
lnflation Rate:Future Test YearFully Forecasted Future Test Year
4 Year Year
4 800$ 4 5,012
s 4.800 $ 4,900 $ 5'o1z
2.0757"2.300o/"
United Water Pennsylvania, lnc.Docket No. R-201 5-2462723Franchise TaxPennsylvania Corporate Capital Stock TaxAccount Number 70350Projected Future Test Year
LineNo.
Book lncome
Avg Book lncomeDivide (10) by.095
Net WorthNet Worth
Net Worth
Add (11) and (25)Divide Line (21) by 2Valuation DeductionCapital Stock Value
Net Worth Tax Rate
Total Captital Stock Tax
UWPA Exhibit No. TGL-1Schedule TGL-37
Adjustment No.36Page I of 1
1
2
345
678
I1011
12131415't6
171B
192021
22232425
262728
2011 $ 5,481 ,9192012 5,893,5052013 6,189,2472014 6,759,1332015 7,307,946
31,631 ,7505
6,326,350
6,326,35066,593,158
1213111s12131114
133,1 '18,910
125,810,964
133,1 18,910133,1 18,910
1
99,839,183
166,432,34083,216,170
(160,000)83,056,170
0.045o/"
$ 37,400
UWPA EXHIBIT NO. JCC-I
BEFORE THE
PENNSYLVANIA PUBLIC UTILITY COMMISSION
EXHIBIT TO ACCOMPANY THE
PREPARED DIRECT TESTIMONY
OF
JAMES C. CAGLE
CONCERNING
CONSOLIDATED INCOME TAXES, IRS
TANGIBLE PROPERTY REGULATIONS AND
HOLDING COMPANY RESTRUCTURING
LTNITED WATER PENNSYLVANIA, INC
DOCKET NO. R-201 5-2462723
JANUARY 28,2015
UWPA Exhibit No. JCC-1
United Water PennsYlvania
Computation of Consolidated lncome Tax Adjustment
LineNo. 2011 2012 2013
(a) ( (d)
1 United water Pennsylvania Taxable Income ($5,069,967) $9'745'670 $6'526'119
Taxable lncome of regulated affiliates and non-
2 regulated affiliates with positive taxable income [1] (595,677) 97,259,881 109'875'092
Percentage of UWPA Average Taxable lncome to
3 Total (Line 1 / Line 2)
Taxable lncome of non-regulated affiliates with
4 average negative taxable income (64,448,997) (64,556,115) (53'213'903)
5 Line 3 times line 4
6 FederalTax Rate
7 Consolidated lncome Tax Calculation (Line 5 X Line 6)
[1] lncludes all Taxable income of regulated affiliates regardless of income or loss.
Average(e)
$3,733,941
68,846 .432
5.42o/o
(60,739,672)
(3,294,264)
35o/o
($1,152,992)
SUEZENVIRONNEMENT North America & United WaterREGULATED- CURRENT
H#:i=JTo* rcc-2
1009/ø
100%
Legend
Inactive companies not shown
100%
1000/o 100% 1000/"50% owned by NJWDS
Each is
owned1000/o
Each Each lsowned1 000/.
owned100vo
WeterEnv¡ronmental
Seru¡ces lnc. (DE)27-1076,86
(NJ)22-330206'l
UW
Un¡ted WaterSeryices LLC (DE)
51{1357396
Un¡tod Water lnc.(DE)
55.{r8,t0585
ENVIRONNEMENTNoñh America lnc (DE)
36€l/t0269
tloldlng
ContEct Ops trea¡ ostate
SUEZENVIRONNEMENT North America & United WaterREGULATED - PROPOSED uwpAExhibit JCC_2
Page 1 of2
1000/"
1000/.
Legend
Inact¡ve companies not shown
1000/ø
50% owned by NJWDS
Holdlng
ContÞctOps EÞal osúato
Eiffi:i][ .;¡ Ènfrä;:r.] 1Un¡ted Water
EnvironmentalSery¡ces lnc. (DE)
27-1076,¡6
(NJ}22-3302061
Un¡ted WaterSeru¡cès LLC (DE)
51{357396
Un¡têd Water lnc.(DE)
55.t¡810585
ENVIRONNEIItlENTNorth Amedæ lnc (DE)
3631¿10269
ffiffiffi]H*ù*il,'ffi#tÀI;tíl;IËfiitrflffirzl
UWPA EXHIBIT NO. PL-1
BEFORE THE
PENNSYLVANIA PUBLIC UTILITY COMMISSION
EXHIBIT TO ACCOMPANY THE
PREPARED DIRECT TESTIMONY
OF
PEILING LIN
CONCERNING
CASH WORKING CAPITAL/LEAD LAG STUDY
UNITED WATER PENNSYLVANIA, INC.
DOCKET NO. R-2015-2462723
JANUARY 28, 2015
UWPA Exhibit No. PL-1
UNITED WATER PENNSYLVANIA
INDEX OF SCHEDULES
LEAD/LAG STUDY
Descri on
Lead Lag Summary
Summary of Revenue Lag
Calculation of Billing Lag
Calculation of Collection Lag
Calculation of Expense Lag
Payroll
Payroll Taxes
Medical Dental Vision lnsurance
Management and Services Fees
I nsu rance
Chemicals
Transportation Expense
Outside Services
Energy
Purchased Water
Other Taxes (not including payroll taxes)
Schedule
2-2
t
2
2-t
3
4
5
6
7
8
9
10
1,1"
t2
1_3
L4lncome Tax
UWPA EXhibit NO. PL-1
Schedule 1
UNITED WATER PENNSYLVANIA
Summary of Cash Working Capital Requirement
For the Period Ended September 30, 2014
Line
No. Descr¡ption
Revenue Expense Net (Lead)
Davs Davs Lag Days
Historic Future
Test Year Future Test Year
CWC Test Year CWC
Historic
Test Year
Fully
Forecasted
Future
Test Year
Fully
Forecasted
FTY
cwc(a)
1- Payroll
2 Payroll Taxes
3 Medical Dentaf Vision lnsurance
4 Management and Services Fees
5 lnsurance
6 Chemicals
7 TransportationExpense
8 Outside Services
9 Energy
L0 Purchased Waterl-L Other Taxes (Excluding payroll taxes)
12 lncome Tax
L3 Total Cash Working Capital Requirement
40.73
40.73
40.73
40.73
40.73
40.73
40.73
40.73
40.73
40.73
40.73
40.73
13.88
20.49
t7.4817.51,
r7.274L.20
33.463l-.93
3s.9546.87
(ss.6e)
36.39
26.85
20.2423.25
23.22
23.46(0.471,
7.27
8.80
4.78(6.14)
r00.424.34
s336,701 54,938,4L626,908 s07,1,86
57,2L9 1,054,605
t54,670 2,504,236
29,136 485,631(863) 820,802
L0,007 614,275
29,929 1,247,!23t9,23L L,324,406(2,643) 173,9s2
158,643 626,2964L,68L 2,585,346
(b) (c) (d) (e) (f) (e) (h) (e) (h)
$ 4,s77,!24485,244
898,2702,431,297
453,311
670,s63502,407
L,241,364
L,468,480157,092
576,625
3,505,47L
s363,27828,r2467,r77
159,31-1
3t,2t3(1,0s7)
12,235
30,068!7,344(2,927]|
172,309
30,74r
ss,146,841541,,597
1,202,222
2,579,363
s04,536
856,469
620,684r,287,2291,638,5r.0
r78,674600,51-4
4,248,29r
s378,61030,033
76,580164,090
32,429(1,103)
12,363
31,0352r,458(3,006)
1,65,21,5
50,514
lg99É19_ 1992,819- _5s:9,21r_
UWPA Exhibit No, PL-1
Schedule 2
Lin e Billing
TVpe
Service
Las
Revenue
Billed
WeightedDays
Business Average
Billine
AdjustedAverage
A/R Balance
Weighted
Collection CollectionLas Lag
Total
Revenue
LaeNo. Period D Mo
UN ITED WATER PENNSYLVAN IA
September 30,2014Summary of Revenue Lag
(a) (b) (c) (d) (e) (e) (h) (i) U) (k) (t)
1
2
3
4
5
6
7
8
9
10
rL
12
13
Oct-13
Nov-13
Dec-13
Jan-1-4
Feb-14
Mar-14Apr-14
May-14
Jun-14
Jul-14
Aug-14
Sep-14
Total
MonthlyMonthlyMonthlyMonthlyMonthlyMonthlyMonthlyMonthlyMonthlyMonthlyMonthlyMonthly
14.87
15.20
1,4.73
15.98
15.49
14.44
14.85
15.53
1.5,07
15.27
15.84
15.04
s3,168,3s42,982,0282,803,7562,93Q,096
3,013,834
2,817,I932,843,7592,969,9782,976,9933,105,313
3,168,354
3,Q62,706
1.31
L.27
1.r"5
1.31
1.30
L.t41.18
7.29
1.25
r.327.40
7.29
31
28
31
30
37
30
31
31
30
31
30
31
23.86
23.76
26.66
25.32
26.45
26.13
25.78
25.73
25.36
25.90
24.76
26.64
1.93
2.00
2.14
2.08
2.26
2.13
2.03
2,rt2.12
2.24
2.1.5
2.33
5102,205
s106,501590,444597,670597,22Q
593,906
597,734S9s,8o6
S9e,233
Sroo,rzrs105,612
598,797
s2,438,1"052,530,8402,4r7,5872,472,6202,57r,4242,453,4t72,365,027
2,464,6552,516,508
2,594,5642,675,3752,631,950
J39!99!Z¿_s35,842,363 15.21 25.52 40.73
United Water PennsylvaniaBilling Lag
UWPA Exhibit No, PL-1
Schedule 2-'1
Page 1 of 36
Begin ni ng
Read
Cycle # Oct-13
Ending
Read
Oct-13
Service
Days
Billing
Oct-13 Days
Tota I
Oct-L3
Average
Billing Service We¡ghted
2
43
45
47
49
51
53
57
72
74
16-7Q
82
84
86
92
94
1021-04
105
106
108
11L
113
1 l-9
72L123127
202
204206
208
212
21,4
2L62r8222
231,
233237
239242
244
246253256257
259266
311
313
315
333
341"
354
363
369
e/2s/t3sl3/13sl3h3el3h3sl3h3s/3113el411.3
sl4113s/41L3s/4113s/4/13els/13el5l13slslt3s/s/13slsh3s/6/13e/6/13s/6/L3e/6/L3e/6/!3e/sh3e/e/13ele/L3s19/t3sle/13
slrolt3s/1.0h3911.0/13
sl1.0h3eho/L3s/1.1./L3
slL1./139/1.1"/L3
s/1.L/139/1.L/t3e/t2h"3e/t2/t3s/12173sh2h3sh2lt3e/73113el13h3sl13h3s/13/13s/1.6/13sl16h3el1.6h3s/1"6/L3
el171139/17lt3e/17 113
e/171139/].8/13e/1.8h3e/1.8173
s/L8lt3
r0l2s/r3 30
r0/1.1r3 28
1o/th3 28
1.0/1./1.3 28
1.0/rh3 28
70/2/1.3 29
L0/2/13 28
1.0/2/L3 28
ro/2/L3 28
10/3/L3 29
r0/3/r3 29
1.0/3/13 28
t0l3lr3 28
r0/4/L3 2s
1.0/4/L3 2e
to/4/13 29
t0/4h3 28
1O/7 /73 3r.
LO|T /13 31
r0/7 h3 31
ro/7113 3L
t0/8/13 29
LO/8/r3 29
rol8l13 2e
Ljlslr3 29
t0l9lL3 30
tjlelt3 2e
r0l9lr3 29
tolglr3 2e
!0lrolr3 30
tj/rolr3 30
to/L0173 29
1.0/1"0/13 29
rc/rLlL3 30
10/1.1.1L3 30
r0/tL/1.3 30
10/tL/t3 29
roltLlr3 32
L0lr4l1.3 32
ljlt4lr3 32
rollsl].3 33
rj/Ls/r3 32
to/ß/r3 32
rclls/r3 32
1.0/ts/r3 32
to/L6h3 30
to/r6/t3 30
1.0/1.6/13 30
10/16/1.3 30
r0/r7 /1.3 30
1.0/17 /t3 30
L0/17l13 30
r0/r7/13 30
t0/1"8/1.3 30
L0/1.8/r3 30
r0/t8/1.3 30
1.0/1.8113 30
r0/2s/t3 0
L0/r/t3 0
rchhs o
1.0/r/r3 0
Lo/1.1r3 0
L0/2/13 0
r0/21r3 0
Lolz/ß o
10/2/13 0
10/3h3 0
r0l3h3 0
7o/3/t3 o
rol3/L3 o
ro/4/13 o
1O/4h3 o
1O/4/r3 0
7O/41r3 0
1O/7h3 o
1O/7h3 0
to/7h3 o
t0/7113 0
70/8/13 0
1.0/8/L3 0
1.0/8/L3 0
10/8113 0
L0/9/r3 0
1.0/s/r3 0
1.0/eh3 0
tole/1.3 0
tolß/13 o
1.0/to/r3 0
ß/1.0/13 0
10/1"0/13 o
ß/t1/13 0
LO/11./r3 0
1.0/1.1./1.3 0
L0/1"r/L3 0
1.011.4/13 0
L0lt4/73 0
10/t4/r3 0
rohslr3 o
ß/rs/13 0
t0/ß/L3 0
10/ß/13 0
L0/7s/r3 0
Lo/1.6h3 o
to/r6113 0
ro/t6lr3 0
1O/16/t3 0
1.0/17 /L3 0
1O/17/L3 0
t0/17/r3 0
ro/17/13 0
1.0/1.8/t3 0
ro/18/13 o
ro/rgh3 o
1.0118/13 0
0.1s s0.30
0.1L
0.08
0.06
0.07
0.05
0.06
0.08
0.06
0.L2
0.26
0.r40.08
0.07
0.06
0.27
0.08
0.06
0.05
0.09
0.31
0.11
0.07
0.09
0.05
0.07
0.10
0.07
0.10
0.09
0.08
0.08
0.08
0.080.06
0.08
0.07
0.07
0.07
0.06
0.07
0.07
0.05
0.08
0.18
0.32
0.06
0.08
0.09
0.08
0.11
0.09
0.06
0.1,2
0.07
0.06
32,697
68,46125,84417,347
13,26474,2051,2,325
14,545t8,26412,98625,80959,7003r,329T6,54715,556
1_2,808
60,0981,6,613
12,921,
9,6s4t8,44I67,06323,49814,449L8,7939,549
1,5,757
2r,7081,4,6L2
20,72918,67517,6581,6,946
16,44276,46612,046L6,804
1,2,884
13,49L13,23912,083T3,4OT
13,0809,r97
1"6,642
38,4r466,96912,83r17,59419,8L3
T7,gLT
22,29019,232
L2,59025,961,
15,803
13,270
15.0
L4.0
L4.0
1,4.0
L4.0
1,4.5
14.0
L4.0
14.0
L4.5
L4.5
L4.0
L4.0
1,4.5
1.4.5
14.5
14.0
15.5
15.5
L5.5
15.5
1,4.5
14.5
14.5
1,4.5
15.0
1,4.5
1,4.5
14.5
l-5.0
15.0
1,4.5
L4.5
15.0
15.0
15.0
t4.516.0
16.0
16.0
16.5
16.0
16.0
16.0
16.0
15.0
15.0
15.0
15.0
15.0
15.0
L5.0
l-5.0
15.0
15.0
15.0
15.0
United Water PennsylvaniaBilling Lag
UWPA Exhibit No. PL-1
Schedule 2-'lPage 2 of 36
Begi nni ng
Read
# Oct-13
Endlng
Read
Oct-13
Service
Days
Billing
Oct-13
Average
Service WeightedDays
TotalOct-13
Billing
Da
374378379381
382383
384
389
392394396
398
401"
403
401
409
41.1.
413417
419
422
42442642843r432
433
437439
509
517
521,
532622
637
653
664t0371,r
715724
735737
740742
744
746
747
748755760766
774
776
780
elrsl13sllsl13slls/r3slIeh38123113
8123113
8l23lL38l23lL38123113
8123/L3
8l26l138126/t38/26/138/27/138127 /138/27 /138128/13
8/28/138/281138128h38128/13
8l2e/138l2e/138l2s/138l2s/L38/30/L38l30/1.38130h38l30/138130/13
8l30/138l30/t38130/13
8l30/138/30/138/30h38/30/738/30/138/30h38/301138/301t38l30/138l30/t3sl3/13sl4h3e/s/13s/6/t3elsl13sls113
e/10/1.3e/1.1./t3s/12h3e/r211.3
eh3l139/16/13
1012r173
r0121./13
7012r/13r0l21.l13sl2olt3el20h3el23l13el23l13el23l139l24l139l24l139124/13
el2sl139lzsl139l25l13el2sl13el26l13e/26113e/26h3e/26/t3e/26/t3e/27 /13e/27 /13e/27 /13s/27 /t3s/30/1.3e/30/73e/30/13sl3olt3e/30/13s/30h39l3o/13el3ol13sl30l13el30lt3e/30h3e/30/L3e/30/L3e/30/13e/301t3e/30113sl30l13el30/13lolL/13rol2/L3ro/3h31.0/4113
r0/7113t0/7h3tols/13rols/13
r0hol137011.r/L3
tol14lt3101ß/13
70/21/73 o
1j/2r/r3 0
1O/21./r3 0
r0/21./r3 0
9/20/13 0
e/20/1.3 0
s/23h3 o
9/23/13 0
e/23h3 o
9/24113 o
9/24/13 0
e/241L3 0
9/25/13 0
9/2s/r3 0
sl2sh3 o
9l2s/t3 0
el26/13 o
s/26h3 0
9/26/13 0
s/26h3 0
9/26/73 0
e/2t /13 0
9/27 /13 0
s/27 /r3 o
9/27/13 0
e/30h3 o
el3o/r3 o
sl3o/r3 o
sl3o/13 0
9l3o/r3 o
9l3o/r3 o
s/30/13 0
s/30/!3 0
9/3olL3 o
e/30/t3 o
e/30/r3 0
sl3o/1.3 o
sl30/13 0
e/30/13 0
s/3011.3 0
9/30/13 o
s/30173 o
el30h3 0
rolLh3 o
ro/2/r3 0
1.0/3/L3 o
10/4/13 0
L0/7/13 0
Lo/7/r3 0
1O/81t3 o
ro/e/r3 0
10/10h3 0
7o/t3./r3 o
roh4/1.3 o
ro/ß/13 0
0.07 s0.09
0.r70.05
0.r20.06
0.25
0.r40.0s0.09
0.2r0.08
0.08
0.09
0.06
0.06
0.07
0.070.08
0.16
0.43
0.11
0.11
0.080.09
0.02
0.r20.11
0.080.L4
0.11
0.06
0.060.060.03
0.07
0.07
0.13
0.05
0.08
0.05
0.060.10
0.11
0.060.19
0.06
0.040.060.05
0.04
0.0s0.05
0.08
0.20
14,56517,071,
33,4239,722
26,L6413,843
52,02529,43810,308
17,81,4
45,403t7,432t6,74r1"9,1,57
12,98512,83315,497
t5,79817,278
35,84992,99823,83523,s6r17,24918,593
3,45423,81921,85415,86627,99321,,992
12,21,5
12,462T2,367
7,083
13,557
13,723
26,20410,26L16,09210,518
tr,37920,28724,00712,97043,s8613,1768,373
74,392
11,,51,1,
8,699
L2,272
10,33 1
16,44043,824
16.0
16.0
16.0
16.0
74.0
L4.0
15.5
15.5
15.5
16.0
1,4.5
14.5
15.0
1,4.5
1,4.5
1,4.5
1,4.5
L4.5
14.5
1,4.5
14.5
L4.5
L4.5
14.5
L4.5
15.5
15.5
15.5
15.5
1-5.5
15.5
15.5
15.5
15.5
1-5.5
15.5
15.5
15.5
15.5
L5.5
15.5
15.5
15.5
t4.014.0
L4.0
t4.o14.0
1,4.0
L4.0
1,4.0
14.0
74.5
15.5
1,4.5
United Water PennsylvaniaBilling Lag
UWPA Exhibit No. PL-1
Schedule 2-1
Page 3 of 36
Begi n ni ng
Read
# Oct-1-3
Endi ng
Rea d
Oct-13
Se rvice Billing
Oct-L3
Average
Billing Service
D
WeightedDays
Tota¡
Oct-13
sh7l139118113
slleh3sl24/L3sl2s/73sl26h3s/27 /13el3olL3s/3/L3e/3/13sl4/1.3sls/13e/6h3s/e/t3s/s/t3
s11.0/L3
s11.1./1.3
9112/L3
s/13/139l13/L3e/16/L3s11.6/1.3
e/17 /13e/1.8/t3e/rs/13e/23/13e/23h3s/23113s/24/13e/2sh3e/26/13el27 /13el27 /13s/30/t3e/30h3e/30l13e/4/13s/4h3e/4/73e/4/13
s/Ltlt3s111./1.3
91L1"/t3
s11.1./t3
s/1.r/13eh8/L3e/18h3e/r8/L3s/1.8/L38126/L38/26/138126/138/26/138/26/73
10117173 30
10118113 30
10121.113 32
ljl2s/13 31
r0l28lr3 33
tol29lt3 33
10/30113 33
70/37/13 31
10/1./13 28
rol1./r3 28
1.012/L3 28
rol3h3 28
1.014/L3 28
70/7 /t3 28
1.0/8/13 2e
1.0/9/L3 29
1.0/to/r3 29
1.0/L1./r3 29
1.0/14/13 3L
t0/14/13 31
Lo/1.s/r3 29
L0/L6/r3 30
t0l17/73 30
1.0/18/13 30
10l2ur3 32
rol23lr3 30
1Ol23lL3 30
7O/23/r3 30
1O/24/r3 30
1.0/2s/L3 30
1.0/28/13 32
Lo/2e/1.3 32
10/301t3 33
r0l31lr3 31
r0131./L3 3L
L0131./13 3L
r0l4/r3 30
L0l4/L3 30
1.0/4/t3 30
1.0/4/1.3 30
1.0/fl/13 30
L0/J.t/r3 30
1.011.1.1L3 30
1.011.1./1.3 30
ß/r./13 30
10/1.8/13 30
L0/t8113 30
tolrslL3 30
10178/13 30
9l2s/L3 30
9/2s/r3 30
s/2sh3 30
e/2s/r3 30
9/2s/r3 30
10/17/13 0
r0/L8/r3 o
10/2L/t3 0
t0/2s/13 0
1"0/2811.3 o
t0/2elr3 0
1.0/30173 0
ro/3t/13 o
LO/!/L3 0
tolth3 o
to/2/L3 o
ro/3/13 o
ro/4h3 o
70/7h3 0
10/8h3 0
rolelß o
10/70/L3 0
rclll.lr3 0
1.0/1.4/13 o
L0/14/L3 0
Lo/!s/L3 0
L011.6/r3 0
t0/17 /1.3 o
1.0h8/73 o
ro/271ß o
1.0/23h3 o
1O/23/r3 0
10/23/L3 0
1.0/24/13 0
t0/2s/1.3 0
r0/28h3 o
10/29/13 0
1O/30/L3 0
1O/31./L3 0
1.0/31/13 o
Lo/3t/r3 o
to/41r3 0
to/4113 0
r0/4/L3 o
1.0/4/t3 0
L0/1.r/r3 0
L011.L/73 0
1.O/t1.lr3 0
1O/r/L3 o
1.011.1./13 0
1.011.8h3 0
ro/1.8h3 0
r0/18/r3 0
rohslL3 0
e/2s/13 o
e/2sh3 o
el2sh3 o
s/2sh3 o
e/2sh3 0
15.0
15.0
16.0
15.5
16.5
16.5
16.s
15.5
14.0
14.0
14.0
14.0
L4.0
14.0
14.5
14.5
L4.5
14.5
15.5
15.5
14.5
15.0
15.0
15.0
16.0
15.0
15.0
15.0
15.0
L5.0
16.0
16.0
16.5
1-5.5
15.5
15.5
15.0
15.0
15.0
15.0
15.0
15.0
L5.0
15.0
15.0
15.0
15.0
15.0
15.0
15.0
15.0
15.0
15.0
15.0
o.os 5
0.06
0.07
0.01
0.06
0.08
0.06
0.06
0.13
0.09
0.09
0.07
0.06
0.08
0.070.07
0.09
0.11
0.10
0,12
0.09
0.16
0.10
0.77
0.15
0.r20.11
0.16
0.11
0.070.08
0.08
0.11
0.07
0.0s
0.06
0.03
0.03
0.03
0,03
0.03
0.05
0.05
0.040.05
0.04
0.03
0.05
0.04
0.03
0.100.04
0.03
0.00
L0,568
13,57313,28613,3s7TT,864
15,628Lt,1,9t12,66630,52819,498
20,875L5,034
13,r9318,833
1,5,784
15,13820,43r23,75r20,53525,47918,989
33,70020,74036,09329,3r324,78322,70832,97723,21814,5161,6,578
L6,787
2L,37214,244r0,2r41.1,564
6,4167,3896,5987,O30
6,669
r0,626L0,787
9,0239,9498,225
6,82510,389
8,0946,255
20,989
8,806
6,gTL1,038
782
784786788
790192
794796801
803
807
809
811
81-3
835
837
839
849
851
8s3855
857
859
861
863
864
865
867
869
871873875877
885
886
887
910
91L
91"2
9L3
9L4915
916
917
918
91_9
920921,
922923924925926921
74.87 s 3,168,3s4
1.012s/13
1.0/1./1.3
1.0/1"/13
1.0/L/L3
1.01rl13
r0/2/13r0/2/1.31.0/2/1.3
1.0/2173
ro/3/13L0/3/13r0/3/1.3ro/3/13L0/4/L3rol4/131.0/4/1.3
rol4/137017 /L31017 /131017 /137017 /t3t0l8/131.018/1.3
1.0/8/13
rolsl131.0/el13
1.0/el13
1.0lsl13Lj/slL3
t0110/73roll.o/1370lt0h31,ol1O/13
r0lLLl1.3ß/1.L/t31.0/L1./1.3
1.0/trl13ro/1.4/1310/t4/131.0/L4/73
ro/ß/1370/Lsl131.0/tsh310/$/131.0/1"s/13
70/16/131.0/16/13
1.0/1.6113
1.0/!6/131.0/17l13
to/!7/131.0/17 /13r0/17 113
ro/t8113ro/r8h3ro/1.8h31,
rLl2sl131.1.11.113
11.11.11.3
1.Ll1.l13
11lrl131.1.11"113
rLl4l731.r14113
1.1./4113
tL/4113t1./4113
1.1.lsl13
rrlsl13r1./sl13rLlsl13rLls/13r1.l6l13L1.16/13
ru6l13Ltl6l131.116/1.3
L1.17 11.3
1.1.17 113
1.11711.3
1.L17l13
Ltl7l1.311.181t3
17l8/131.1.18113
ru8l13tLlslt3
1.1./1.1/13y.l1.L/13
1.t11.1"/13
1.uU./131.tl1.L/13
1L112/1.3
L1.172/13
17112/13
1,1,1r2113
r1/13113L1./13113
1,L/73113
Lrl13113trl1.3113t1./1.3113
1.r/1.4113
tLl1.4113rrl1411.3r1./1.4113
L1./L4/13
1.r/1.4/L3
7r/Ls/13lJlrs/13nlß/L3nlß/13
1.1/2s113
1.1.11.11.3
1Jlu131.tlrl131.1.11"/13
11./1./L3
1r/4/t311.14/L3
r1./4/t3rr/4/13LLl4/73n/s/1.31J/s/1.3tt/slt31r/s173L1./s/13
1.r/611317/6113rLl6/13rrl6h3Lt/6/13r1./7 /13tL/7 /L3L1./7 /131.1"/7 /13LL|T /1.3
1.1.18/13
Lr/8/13rrl8h.31.1./8/13
1.r/81731.t/1.r/131.1./1.1./L3
1.L/1.1./13
tLl1.1./13nlnlß1_r112/1.3
1.1.1L2/13
1.1./12/73
Lr/12/131.1./13/13
L1./13/L3
trl13/L3LL/13/13rLl\3h31.1./L3l73
L1/t4l131.1/1.4/1.3
1.r/1.4/13
LL/1.4/1.3
1.r/1"4/L3
1.1./14/1.3
n/ß11.31.tl1.sl13
LLltsl131.tl7sl13
7313
15.s
15.5
15.5
15.5
15.5
1"5.0
1"6.5
16.5
L6.5
16.0
16.0
16.s
16.5
16.0
16.0
16.0
16.5
15.0
l-5.0
15.0
r.5.0
15.0
15.0
15.0
15.0
14.5
15.0
15.0
L5.0
14.5
14.5
16.0
16.0
15.5
L5.5
15.5
16.0
1,4.5
L4.5
14.5
L4.5
t4.514.5
74.5
14.5
14.0
t4.51_4.5
74.5
14.0
14.0
L4.0
14.5
t4.o14.0
1"4.0
15.5
0.17 s0.30
0.12
0.09
0.07
0.06
0.07
0.08
0.10
0.07
0.16
0.28
0.18
0.08
0.07
0.07
0.29
0.07
0.060.040.08
0.25
0.11_
0.07
0.09
0.0s0.07
0.09
0.06
0.09
0.09
0.09
0.09
0.08
0.080.060.09
0.06
0.060.060.06
0,07
0.06
0.040.07
0.14
0.33
0.0s0.08
0.07
0.05
0.09
0.08
0.05
0.10
0.06
0.06
32,80858,24322,35417,09r1,3,1,57
1,2,609
17,844L4,264
18,060
72,64628,99r50,672
33,4L415,37013,698
12,457
52,34s1,4,764
1 1,695
8,7901,5,798
49,91627,042L4,077
17,0839,524
t4,48218,732
L2,572
19,053
1,8,987
16,47316,305
15,76515,057
L0,746
L6,I2213,007
12,26711,9631 1,6 15
t3,6941,r,9148,498
15,I7829,45r66,9 13
L0,3271,5,5r7
L5,492Lr,r3719,388
16,3s010,915
21,,496
73,7837
United Water PennsylvaniaBilling Lag
UWPA Exhibit No. PL-1
Schedule 2-1
Page 4 of 36
Begi nning
Read
# Nov-13
Endi ng
Read
Nov-13
Service B illingNov-1"3
B illingDays
Average
Service WeightedDa
Tota I
Nov-1"3
2
43
45
47
49
51
53
57
72
t476
78
82
84
86
92
94
1021,04
105
106
1_08
1n
1,13
l-19
1,21,
123
127
202
204206208
272
21,4
21,6
218222
231233
237
239242
244246
2532s6257
2s92663L1
313
315
333
341
354
363
369
10121.h3
1012r/L3lOl2L/131.012u13el2ol139/20/1"3
el23l139123/t3e/231139124/13
e/24/139/24/13el2s/L3s/2s/13s/2s/t3e/2s/13e/26/13s/2611.3
s/26/13e/26113sl26l13e/27 /13s/27/13e/271t3e/27h3e/3ol13sl3oh3s/30113el30lt3sl30l13sl30/L3sl30/1.3el30/13sl30/13e/30/13e/30h3e/30l13el3o/13sl30/13sl30/13e/30/13s/30113e/30113rclrh31.0/2/L3
ro/3h3r0/4/13L0/71L310/7h310/811310/el13
10/1.0113
1.011.1.113
1.0/14/13
tr/18l133.r/:-8/13tLl18lt31.L/r8/131.0/22113
1.0/2211.3
ro/23113r0/23113lol24l1310124113
to/2s11310125113
r0128/1.3
rol28lt31.01281L3
10128113
rol29l131.0/2e/L3
1.0/29/t3ro/29/t3Lo/29/13t0/30/13t0/30/13t0/30/13Lo/30/73L0/3L/131.0/3!113tol31.l731.0131.113
1013L113
1.0131./13
r0131"/13
1.0/31./1.3
1.0/3L/13
L0ßrl13t0/31"/1310131.113
1.0131.113
1.0/3L/L3
to/3r/3.3r0/3L113t0l3Ll1370l3u13
1.1/1./1.3
1.r/4/13tr/s/1311./6/13
L1./7h3tL/7173rr/8113
LL11.1.1]-3
11.112113
71.11.211.3
rtl13l13lrl 13
LtlL8/13L1.h8/L3TLlT8/T3Lrl1.8/131.0/22/13
t0/22/L31.0/23/13
t0/231L31.0/24113
1.0/2411.3
tol25l1310l2sl131.0/281L3
10/28/13r0/28/1370/28/13ro/29/L31.0/2sl13t0/29173ro/29113Lo/2eh3Lo/30/131.0/30/L3
10/30/1.3
10/30/L310/3r/13r0/3!/13ro/31./13ro/3L1131.0/37113
L0/31/131.0/3ut31.0/31./13
1.0/31.113
L0/3rl131.0/31./13
Lol31./L310/3L/13ro/31113to/3]-/73Lo/31./L3
1"0/31./13
ro/3L/7377/1.113
1.1./4/L3
rt/s/t3t1./6h31.1./7h31.1./7 113
1.1/8h377/1.1/t31.7/12/t311/12/1.3
1.1./13/13
14.0
t4.014.0
1,4.0
16.0
1-6.0
15.0
L5.0
15.5
15.0
15.5
15.5
L6.5
r.6.5
16.5
16.5
16.5
16.5
16.5
16.s
16.5
16.5
16.5
16.5
16.5
1"5.5
15.5
15.5
15.5
15.5
1.5.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
16.5
16.s
16.5
15.5
15.5
15.5
16.5
16.5
16.0
15.0
1,4.5
0.07 5
0.07
0.74
0.040.13
0.07
0.23
0.12
0.05
0.09
0.22
0.09
0.09
0.10
0.07
0.07
0.07
0.080.09
0.r70.41,
0.t20.L20.08
0.10
0.02
0.11
0.11
0.07
0.15
0.1,2
0.06
0,06
0.07
0.040.08
0.07
0.13
0.0s0.08
0.0s0.060.09
0.72
0.07
0.22
0.09
0.040.080.06
0.07
0,07
0.06
0.13
0.46
13,849
L5,584
29,858
8,33024,46313,360
46,39223,699L0,279
I7,T9542,5501,6,527
1,6,066
L8,487
TL,783
L1,95473,287
L4,772
15,45731,30673,2032r,34822,03215,088
1"8,470
3,L17
2r,47321,,528
L4,03429,00622,2r7L1",957
12,172
12,98t7,t54
16,183
1,3,702
25,8979,660
t4,81,5
9,52rL0,789t7,68422,43312,48539,8641,6,077
8,3521,4,982
TT,248
12,338\3,2591L,202
2s,352
3
28
28
28
28
32
32
30
30
31
30
3L
3l-
33
33
33
33
33
33
33
33
33
33
33
33
33
31
3I31
31-
31-
31
31
31
31
31
3L
3l-
31
31
31
31
3L
31
31
33
33
33
3L
31
31
33
33
32
30
29 T 94 920
United Water PennsYlvaniaBilling Lag
UWPA Exhibit No. PL-1
Schedule 2-'lPage 5 of 36
Begi nning
Read
le # Nov-1"3
Ending
Read
Nov-L3
Service Billing
Nov-13
Average
Billing Service
Da
WeightedDays
TotalNov-13
374378379381
382383
384
389
392394396398
401
403
407
409
41.t
41,3
4Ll41,9
42242442642843r432433
437
439
s09
517
52r532622
637
653
6647037TI1t5124
735737
740742
744746747
748755760766
774
776
780
L0/t7/13to/1"8/13t0/2L113lol2s/13rol28/L370l2eh310/30/131.0131./L3
10lrl13rolrl13ro/2/131.013/1.3
ro/4/13L0/7/13L0/81].3L0/e/13
L0/1"0/L3
rc/r.1731.0/14/13
10/14/13ßlrs/L3r0lL6/1370/17 /t3LO/t8/t3Lo/2t/73L0/23/13t0/231131.0/23113
t0/2!h310l2sh3ro/28/131,0/29/1.3
70130/13
L0/31./13
1.0/31.113
1.0/3Ll13rol4/131.0/4/13
r0l4/13tol4/13
1.0/Í/13L0/1.t113t0l1.r/1310117/13
LOln lr3r0/t8l131.0/18l13L0/18/131.0/r8/t3sl2s/13e/2sh3e/2sh3s/2s/13
1,1,114113
1,1.17s113
1711.8173
1.1./21/13
1,r/22/L31.7/2s/13
TU26/T31.r/26/1.3
17/rlL31.1./L/13
Lr/4/131.1./s/13
LLl61t3rt/7/131.1.17 113
r1./8113
1L171.113
ttlr.l131.rl12/131.1/t2/13L7/L3/L3r1./1.3/t3Lr/1.4/t311./ß113Ltl18l7311,120/13
1.1/20l13tt/20/13tr/21/L31.r/22/t3t1./2s/t3|t/261131.t/26/131.1.127 l131.7127 /1.3
1.1./27 /L311.14/13
L1./4/13
1.r/41131.r/4/13
1.1.1]-1./13
1.1/1.r/t3tL/fi113trl1.7l73t1,l1.t/L31,r/r8/1.3rt/18/73r!/L8/73L1,/18/13
tol2s/1370/2s/t31O/2s/131,0/2sl13
1.1./1.4/L3
nlrs/13r1./1.81t3Lr/2L113Lr/221t3LL/25113L1/26/L311./26/t3nlrl131.7/rlt31.1./4/13
1.1./s/t3
1.t161:.3
1.1./7 /L3Ltl7h3L1.18/13
3.rlnlL3t1./1.L/13
1.r/12/131.1./1.2113
17/t3/13L1./13/13
L1./14/t3tL/\s/13L3./L8/73
L1./20/13
1r/20h311./20/13
11./27/13
rr/22/L3tr/2s/13tL/261131r/26/L31.1./27 /131.1./27 /131.L127 /13
1.1"/4/13
1.1/4113
71./4/13
rt/4/1311/r.l131.1./11./13
1.7/rtl13r./1.t1731.1./Lut31.1./L8/L3
1.L/t8/13LL/t8l13r1./L8/1310/25/L3r0/2s/1370/2sl13LO/25113
28
28
28
27
25
27
27
26
31"
31
33
33
33
31
30
30
32
31
29
29
29
28
28
28
28
28
28
28
28
28
28
28
27
2711
27
31
31,
31
31-
31
31
31
3L
31
31"
31
31
31-
30
30
30
30
30T 13!
14.0
14.o
L4.O
13.5
72.5
13.5
13.5
13.0
15.5
1-5.5
16.5
16.5
16.5
L5.5
15.0
l-5.0
16.0
15.5
1,4.5
14.5
t4.5L4.0
14.o
L4.0
14.0
L4.0
14.0
74.0
14.0
14.0
L4.0
L4.0
13.5
1"3.5
13.5
13.5
15.5
15.5
15.5
15.5
15.5
L5.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
15.0
15.0
1.5.0
15.0
15.0
0.07 s0.09
0.05
0.06
0,05
0.07
0.0s
0.06
0.14
0.09
0.11
0.08
0.08
0.10
0,08
0.07
0.10
0.12
0.09
0.11
0.09
0.13
0.08
0.15
0.L2
0.09
0.10
0.r40.11
0,06
0.08
0.08
0.13
0.06
0.040.0s0.03
0.04
0.03
0.03
0.03
0.0s0.05
0.040.040.04
0.03(0.01)
0.040.03
0.100.04
0.03
0.01
13,889
1.8,978
L0,571L2,4r4tL,12615,388
12,097
12,73127,8L017,07819,231,
1,5,029
13,750L8,792
L5,97013,095
19,309
23,48618,670
23,40218,650
26,95r17,I923r,07426,00419,4r720,53128,84822,79413,385
76,21"0
16,23329,66412,9449,463
11,403
5,848
7,392s,88s6,4255,8409,8349,6498,5387,849
8,3706,629
{1,68s)6,9486,622
L9,5627,474
6,428047
U nited Water PennsylvaniaBilling Lag
UWPA Exhibit No. PL-1
Schedule 2-1
Page 6 of 36
Beginning
Read
Cycle # Nov-1-3
782
784786788790792
794796801
803
807
809
811
813
835
837
839
84985r"
8s38s5857
859
861_
863
86486s867
869
871.
873875877
885
886
887
910
911,
912913
914915
916
917
918
919
92092r922923924925926927
Endi ng
Read
Nov-13
Service Billing
Nov-L3
B illingDays
Average
Serv¡ce Weighted Tota I
Nov-13Da
15.20 2,982,028
United Water PennsylvaniaBilling Lag
UWPA Exhibit No. PL-1
Schedule 2-1
Page 7 of 36
Beg¡n ning
Read
e # Dec-13
Ending
Read
Dec-13
Se rvice Billing
Dec-13
WeightedDays
TotalDec-13
Average
Billing Service
D
2
43
45
47
49
51
53
57
72
74
76
78
82
84
86
92
94
1,02
1,04
L05
r-06
108
Lr1.
113
1L9
L¿I
123127
202
204206208
212
2L421,6
218222
731233237
239242
244
246
2532s6257
259266
311_
313
315
333
341,
354363
369
t1./2s/131.1./1./13
tLl1.lt31.1./rlt311.11./L3
1.1./1./1.3
1.1./4/t3
tr/4/131,L/4113
1.L/4173
r1./4/13LLls/13rrls173rLlsl131.tlsl13u./slL3tLl61131.t/6/13tL/61t311.16/13
1-tl6/L311.17 /L31_rl7 /1.3
11.17 /131.117 /131.1.17 /13t1./8/131.7/8/13
LL/8/131.rl8l131.t/8113
1J/11./13nlnl131.7/rL/t31.1/Lrl13L1,/fl113tr/12113Lrl121t31.1./r2113
Ltl12/131.1.11.3/L3
1.1./1.3/t3
1.1./13/13
1.L/13173
1.t/13/13Ltl13/13rLl1.4/131L1t4/131.1./14/13
1.1./1.4113
1.1/14/13
tr/1.4113tt/Lslt31.1h5/137L/ßh3L1,/75h3LL/1,8/13
1,2126113 0
r2l2lr3 0
1212113 o
72/2/13 0
12/2/13 0
t2/2/1.3 0
t2/2113 0
L2l3h3 o
t2l3l73 o
7213h3 0
12/3/t3 o
12/4/L3 o
12/4/13 0
12/4/1.3 0
1.2/4/13 0
1.21s113 0
1.2lslr3 o
L2lslr3 0
1.2lslr3 o
1.215/L3 0
12ls/1.3 0
r2/s/1.3 0
12/6/13 0
12/6h3 0
7216113 0
L2l6/r3 o
r2l9/t3 o
12ls/t3 o
72/s/1.3 0
12/9/73 o
72lel13 0
l2lt1lr3 o
r2/r0/13 0
t2/r0/13 0
r2lrolr3 o
72/71./L3 0
l2lLrlL3 0
L2/rrl1.3 o
t2/Lt/r3 0
12/r2lt3 0
12112/1.3 o
1.211.2/13 0
L2/r2/r3 o
t2/12113 0
12112/t3 0
L2lr2/13 0
r2/L3/r3 0
t2/13/13 0
12/r3lr3 0
121r3/r3 0
L2/L6/13 0
r2/L3h3 0
L2/1.6h3 0
72117 /r3 0
r2h7/L3 o
t2h7/r3 0
!2/L7h3 0
0.18 s0.32
0.09
0.10
0.08
0.07
0.06
0.07
0.08
0.060.13
0.23
0.15
0.07
0.07
0.06
0.23
0.08
0.06
0.0s0.08
0.24
0.10
0.07
0.08
0.05
0.08
0.11
0.07
0.1L
0.09
0.08
0.080.08
0.08
0.060.08
0.06
0.06
0.060.06
0.07
0.060.04
0,08
0.13
0.32
0.05
0.080.08
0.06
0.100.09
0.07
0.13
0.080.06
32,74258,5 15
1,6,544
17,54913,630
12,853LL,67813,733
L6,40612,172
25,8r944,127
28,86913,87412,573TT,645
44,078t4,82712,050
8,887
L5,2584t,85818,683
74,23915,848
9,62513,70019,271,
13,351
20,62515,49615,7601,5,937
15,5021,4,948
1"t,r1415,816L2,35211,985
12,1,17
TT,L47
73,r971 1,806
7,9581,5,446
25,58561,,206
1,0,571,
15,776
15,655
LL,L49
18,97615,9 10
1.r,621"
22,644
13,97411,869
1.2/26113 31
1.212113 31
1.212113 31"
r2l2lr3 31
1.2/2113 31
n/2/ß 3L
12/2/13 28
!2/3h3 29
L2l3/t3 2s
r2l3/t3 29
r2l3/t3 29
L2l4/t3 29
r2l4/t3 29
r2l4h3 29
t2l4/r3 29
1.215113 30
1.21s/73 29
L2ls/13 29
3"2151].3 2e
L2lslr3 29
12lslr3 29
rzlslr3 28
t2/61r3 29
12/6113 29
12/6113 29
t2/6/r3 2s
r2/9h3 31
r2/s/13 31
r2l9/13 31
L2ls/13 31
r2l9lt3 3L
1211.0/13 29
r2lt0/13 29
r2lro/r3 29
L2110/L3 29
t2/r7/t3 30
3,2/71113 29
72/L1.lr3 29
12/r7lr3 29
r2/r2lr3 30
1211.2/t3 29
r2lr2l1.3 29
t2/12113 29
r2lL2lt3 29
r2/r2lr3 2s
t21L2/ß 29
1211.3/13 29
12113/1.3 29
1.2lr3lr3 29
72/L3lr3 29
12/t6/r3 32
r211.3/t3 29
1211.6/13 31-
12117/13 32
t2h7lr3 32
12117173 32
r2l17lt3 29
15.5
15.5
15.5
15.5
15.5
15.5
L4.0
L4.5
14.5
1,4.5
1,4.5
1,4.5
14.5
14.5
14.5
15.0
14.5
1,4.5
1,4.5
1,4.5
14.5
14.0
74.5
14.5
L4.5
14.5
15.5
15.5
15.5
15.5
15.5
1,4.5
L4.5
L4.5
L4.5
15.0
14.5
t4.51,4.5
15.0
14.5
14.5
1,4.5
74.5
1,4.5
14.5
1,4.5
L4.5
3,4.5
L4.5
16.0
14.5
15.5
16.0
16.0
16.0
1,4.5
United Water PennsylvaniaBilling Lag
UWPA Exhibit No. PL-1
Schedule 2-1
Page B of 36
Begi nning
Rea d
le # Dec-13
Ending
Read '
Dec-13
Service
Days
Billing
Dec-13
Billing
D
Average
Service Weighted Tota I
Dec-13
374
378379381
382383
384389
392394396
398
40t403
407
409
4LL
41,3
417
419
422
424426428431,
432433
437
439
509
517
521,
532622
637
653
6647037t77L5724
735737
740742
744
746
747
748755760766
774
776
780
tr/1.8/13tLlLsl13tLlrs/L3rLlLs/131.0122/L3
1.0122/L3
1.0123/L3
1o/23/131.0/24/t310/24/13ro/2s/1.310/2s/13ro/28/131,0/28113
ro/28173Lol28/13ro/291]-3tol2sl13Lo/29113Lol29/13r0l2eh31,0130/73
1.0/30/13
lol30/L3r0130/131.0131./13
tol3t/L31.0/31./1.3
t0/3L/131.O/31.113
1.0/3t/131.0/31113
t0/31"1131.0/31./13
ro/3r113Lol3t/L31.ol3r/1310/3t/13ro/3t/131.0/31.113
t0/31.113ro/3r/t3tol31./L3
1,1./Llt31.1./4/13
1.1./s/13
TTl611311./7 l137rl7l131.1.18113
nlr.lL31.L/r2lL3rrltzl1.3rrlr3l13LLl1"3l13
r2lr8lr3 o
12178113 01.2/L8lt3 0
r2/r8/r3 o
1.1./r9/L3 0
r1.he/L3 o
1.r/20/L3 o
rtl20/13 0
1.1./20/13 0
1.u21./r3 0
1.7121.113 oLtl2r/13 0
1.1./22/13 0
17/22/13 0
1.r/22/L3 o
rr/22h3 o
1.L/2s/13 0
Lr/2s/73 0
1.1.12s/13 0
1,112s113 0
11125/13 0
1.1.126113 0
1.1.126/13 0
1.1126/1.3 0
1.1./26/t3 0
1.1"/27/r3 o
rt/27/13 0
LLl27/13 0
1.1./27/L3 0
1L127113 0
1.7127 /t3 0
1.t/27 /13 0
1.r/27 /13 0
Lr/27113 0
11./27/13 0
11.127/1.3 0
1.1127 /13 0
1t/27/73 0
Lt/27113 0
11.127/r3 o
1.1127 /13 o
1.1./27/13 0
rL/27113 0
t2l3/L3 0
1214/13 0
r2/s/r3 o
L2/6/13 o
L2le/r3 0
12ls/t3 0
r2lß/r3 0
72lrL/13 0
nlr4ß 0
1.2/1.2173 0
L2/13/L3 0
L2113/t3 o
0.07 5
0.08
0.r70.04
0.11
0.06
0.21,
0.11
0.0s0.09
0.20
0.08
0.07
0.080.0s
0.05
0.06
0.06
0.060.13
0.29
0.10
0.10
0.07
0.08
0.01
0.10
0.10
0.06
0.r40.09
0.05
0.05
0.0s0.03
0.07
0.07
0.11
0.040.07
0.04
0.05
0.08
0.11
0,06
0.19
0.08
0.05
0.08
0.06
0.05
0.06
0.05
0.t20.50
13,r7215,333
31,2348,130
2L,434Lr,1724t,78621,,86s
10,095
17,4344L,3861,6,703
16,21"6
17,4631-1,098
11,,382
12,0t813,26913,28526,62460,67919,913
20,105
14,10117,047
2,51,r
20,005
20,58813,40028,2r718,885
1,0,647
L1",1,47
1 1,395
6,629
74,28tL3,7T7
23,508
9,103
13,695
8,7459,840
15,659
L9,75I1,1,,646
34,75LL4,4L0
8,38s73,342
1,0,632
10,196
11,,9L5
9,46322,52393,60s
1.2/r8/t3 30
1.2/18/13 30
t2/r8/t3 30
1.2/1.8/13 30
11./r9/t3 28
11./L9/r3 28
1,t/20/1.3 28
1.L/20/13 28
rx.12011.3 27
1.1./2r/13 28
r1.l2rl13 27
L7/2u13 27
1.1.122113 2s
LLl22lL3 2s
L1./22h3 2s
r1./22/r3 2s
Lr/2s/t3 27
rL/2s/t3 27
rr/2s/13 27
1.r/2s/1,3 27
1,r/2slr3 27
L112611.3 27
7L/26/73 27
1.1/26/13 27
1.1.126113 27
1.112711.3 27
rtl27l13 2lL1.127113 27
rr/27113 27
1.r/27113 27
1.t/211L3 27
1.r/27 /L3 27
t1./27/1"3 27
1,tl27lt3 27
r7l27l13 27
tL127113 27
rrl27l73 27
t1/27/r3 27
11./27/t3 27
7L127/73 27
71.1271r3 27
r1.l27l13 27
rt/27/r3 27
12/3/L3 32
L2/4/13 30
r2/s/1.3 30
L2/6173 30
t2/9173 32
12l9lL3 32
t2lr0lr3 32
1.21r1.1L3 30
1211.211.3 30
1.211.211"3 30
1.2/1.3/13 30
1.2/1.3/L3 30
15.0
L5.0
15.0
15.0
1-4.0
14.0
14.0
14.0
13.5
14.0
13.5
13.5
12.5
12.5
!2.512.5
L3.5
13.5
13.5
13.5
13.5
13.5
13.5
13.5
13.5
13.5
13.5
13.5
13.5
13.5
L3.5
13.5
13.5
13.5
13.5
13.5
13.5
13.5
13.5
13.5
13,5
13.5
13.5
16.0
15.0
15.0
15.0
16.0
16.0
16.0
15.0
15.0
15.0
15.0
1"5.0
United Water PennsYlvaniaBilling Lag
UWPA EXhibit NO. PL-1
Schedule 2-1
Page I of 36
Begin ning
Read
Cycle # Dec-13
Ending
Read
Dec-13
Service Billing
Dec-13
Billing
Days
Average
Service
Days
Weighted Tota I
Dec-L3
782
184786788790792
794
796801
803
807
809
811
813
835
837
839
849851
853
855
857
859
861
863
864865
867
869
87r873875
877
885
886
887
910
911,
9129L3
914915
91"6
9L7
918
919
920921,
922
923924925926927
r1./1.4/L3
u./ß11.3rtlt8/13Lr/2t/t311.122113
7Ll2s/73l-t126/131.t12611.3
1.1.11.113
u./1,113Ltl4l13rtlsl13L1"/6113
rrlT l131.1"/7 l1311.l8lt3
11.11.1"113
1.1.11.r113
L1.l12/L3
1.r/12/13L7/1.3/13
1.t/1.3/1.3
LLl1.4/t3nlLs/1.3LL/1.8/13
1.L/20/13
rr/20113L1./20113
1r/2Ll133.L/22173
1.Ll2sl1311.126/13
13.126113
11.127 /1311./27 /1311./27 /L3
L1./4/13
1"L/4/13
1.1./4/13
1.1./4173
1.1.171.113
1.1./1.1./13
1.11r./L31.1/1.L/13
nlrLlß1.1./18113
Ltl18173rLlrsl131.L118l13
r0l25h3lOl2s/L3r0/2s/13rol2s/131,0/2s/13
t2176113L2l17l13Lzl18/13t2/23/7312/26/1312/27 /1312/30/1312/31./1.3
12/2/1312/2/1312/31131.2/4/13
1.2/sl].31.216113
L2/6/1312ls/1.3
L2llO/L312/1"r/t3t2/12/L312/L2/1312/t3/\312/1317312/1.6113
12/17 /731.211.8/1.3
t2120/L312/20/13L2/20h312/23/L312/26/1312/27h3r2ßoh312130/L3
1.2131./13
tzl3Ll131.2/31./L3
12/sl131.21s/L3
1.21s/13
12/s/1312/t2l13t2/12/L312/12/1312/72/13L2/t2l13r2h8l7312h8/1312/78/L312/t8/131.1/2s/13L1./2s/131.1./25/13
1.1/25/L3
16.0
16.0
15.0
16.0
r7.0 '16.0
L7.0
L7.5
15.5
15.5
14.5
L4.5
L4.5
1,4.5
1,4.5
15.5
1,4.5
1-5.0
15.0
l-5.0
L5.0
15.0
16.0
16.0
15.0
15.0
15.0
15.0
16.0
77.0
16.0
t7.017.0
17.0
L7.0
17.0
15.5
15.5
15.5
L5.5
15.5
15.5
15.5
L5.5
15.5
15.0
15.0
15.0
15.0
15.5
15.5
15.5
15.5
15.5
0.08 s0.10
0.06
0.07
0.06
0.08
0.07
0.07
0.140.09
0.09
0.01
0,06
0.10
0.08
0.08
0.09
0.11_
0.10
0.11
0.09
0.180.10
0.18
0.1,4
0.08
0.08
0.r.3
o.r20.080.08
0.09
0.16
0.080.05
0.07
0.03
0.04
0.03
0.03
0.03
0.05
0.05
0.0s0.04
0.040.03
0.040.03
0.040,080.040.040.01
L3,4IO
t7,1,1,5
10,486
11",496
10,674
14,L6O
11,,I94l-0,545
24,4841,6,271,
17,4LO
13,553
12,423L8,6791-5,483
L3,8r717,6192L,04617,9492r,334t7,21934,19417,33532,27225,3r9L4,949t5,44823,80821,8821,3,752
t4,7951,5,285
25,5721,2,468
8,8621,0,91,4
5,067
6,4495,2976,038
5,9469,3989,3808,191
8,0016,638
5,941,
8,257
6,4s36,8s9
15,r427,7456,660
988
12/1.6/13 32
12/17/L3 32
t2/t8lr3 30
12/23/13 32
12/26/13 34
12/27/r3 32
12/30/L3 34
t2/31./r3 3s
t2/2/r3 31
1.2/2/13 3L
t2/3/t3 29
12/4/13 29
L2/s/13 2e
12/6/13 29
1.2/6/13 29
12/9/13 3L
L2/r0/t3 29
1211.3.113 30
t2lr2l13 30
12112/13 30
12/13/13 30
r2/13/L3 30
72/1.6/L3 32
12/t7/L3 32
12/1.8/73 30
12/20/13 30
1.2/20/13 30
t2/20113 30
L2/231r3 32
t2l26lr3 34
t2l27lr3 32
r2l3o/r3 34
r2130/t3 34
12/3L/1.3 34
12/3L/13 34
1.2/3t/13 34
1.2/s/r3 31
r2/5/r3 31
1.2/slt3 31
72ls/r3 31
n/r2/r3 3L
12/t2/13 31
1.2/12/13 31
r2/121t3 31
t2112/L3 31
12178/L3 30
r2/r8/13 30
72/t8/73 30
r2/t8/r3 30
11,/2s113 31
1.rl2sl13 31
7tl2s/r3 . 3L
rL/2s/L3 31
1L125/L3 31 1, L3
0
0
0
0
0
U
0
0n
0
0
0
0
0
0
0
0
0
0
U
tt
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
U
0
0
0
0
U
0
0
0
0
0
0
0
L4.73 2.803,7s6
U nited Water PennsYlvaniaBilling Lag
UWPA Exhibit No. PL-'lSchedule 2-1
Page 10 of 36
Begin ning
Read
e # Jan-1-4
Endi ng
Read
Jan-14
Service
Da
B illingJa n-14
TotalJa n-14
Average
Billing Servlce WeightedDays
2
43
45
47
49
51"
53
57
72
74
76
78
82
84
86
92
94
1,02
1,04
L05
1"06
108
111
1L3
119
L2t123
1,27
202
204206208
212
2r421621,8
222
23r233237
239242
244246
253256257
259266
311-
313
315
333
34L
354363
369
12/26/L3\2/2/1.312/2/L3].2/2/13L2/2/t312/211.3
1.2/2113
12/3h.3L2/3/t3t2/3/L3t2/3/L3t2/4/L372/4/L3L2/4h312/4/1.3
12/s/t31.2/s/13
r2ls/1312/s/131.2/sh312/s/13L2/s/t31.2/6h3L2/6/t3L2/6/1312/6113L2/s/13r2/s113L2/9/13t2/91131.21s113
12/10/1312/1"0/13
12/t0h312/L0/1312/11/1312/nlßL2/71113t2/1.1.173
1.2/r2lt3t2l12l131.211.2113
1.21L2/1.3
12/1"2/L3
12/12/L312/1.2/13
L2/13/131.2/13173
nlßl131.2113113
L21L6/13
1.2113h3L21L6/13
1.2/t7 /131,21t7 /1.3
1,2/17 /1.3
t2/17 /L3
1.124/L4 29
1./2/1.4 31
L/2/L4 31
r/2/r4 31
r/2/r4 31
r/2/1.4 31
1./2/t4 31
r/31L4 31
t/3/r4 31
L/3/L4 31
t/3/14 31
t/3/1.4 30
r/611.4 33
t/6/r4 33
r/6h4 33
r/7174 33
rl7l1.4 33
L/7 /1.4 33
L/71r4 33
rl7l1.4 33
r/7 /1.4 33
1.17 h4 33
7/8/1.4 33
1.1811.4 33
1l8lr4 33
rl8/L4 33
uelL4 31
1./9/L4 3r.
1./9h4 31
r/s/1.4 3L
1./eh4 31
1./1.0/1.4 3L
1.11011"4 31
1.hj/r4 3r"
r/70h4 31
rh0/L4 30
r/L3/L4 33
r/1.3/L4 33
r/1"4/r4 34
111.411.4 33
1.11.411.4 33
u1.41L4 33
1.11411.4 33
1./1.4/L4 33
L11.4/1.4 33
1./ts/1.4 34
1.1ß/1.4 33
u15/r4 33
1./!s/L4 33
rlL6/L4 34
1./16/14 31
r/rs/t4 33
t/t6/1.4 31
1./17/1"4 31
L/t7 /1.4 31
r/17/r4 31
L/17h4 31
r/24/14 o
rl2/1.4 0
1.12/L4 0
1./2/t4 0
1/2/1"4 0
1./2/1.4 0
L/211.4 o
1./3114 0
r/3/1.4 0
r/3/74 o
r/3/1.4 0
t/3h4 o
1.16/L4 o
Ll6/r4 0
3./6/14 0
1./7/1.4 o
r/7/1"4 0
1/111.4 0
t/7/L4 o
1./711.4 0
1/7 /1.4 0
r/7 /r4 0
rl8/1.4 o
rl8h4 o
1/8/1.4 0
1./8h4 o
1/s/74 0
r/eh4 o
1"/9/14 0
r/sh4 o
1.ls/t4 0
!L0/1.4 0
r/Lo/r4 o
!10/1.4 0
1/10/L4 0
!ro/r4 o
1.113h4 o
r/r3/1.4 0
t/tLl|4 o
1"/t4/r4 0
1./1.4/L4 0
1./1.4/1"4 0
L11.411.4 o
L114114 0
1./1.4/L4 0
u15/1.4 o
!\s/1.4 o
1.ltsltL 0
Lltsll+ 0
1./1.6h4 o
r/1.6/L4 o
7/rs/1.4 0
t/16/1.4 0
7lr7/74 o
1.lL7h4 0
Lh7/1.4 0
1"/17/1.4 0
0.16 s0.29
0.13
0.09
0.07
0.07
0.06
0.07
0.09
0.07
0.r40.23
0.r70.09
0.08
0.08
0.30
0.1_0
0.07
0.06
0.10
0.27
0.12
0.09
0.10
0.06
0.08
0.10
0.07
0.11-
0.09
0.09
0.08
0.08
0.08
0.05
0.10
0.08
0.08
0.07
0.07
0.08
0.07
0.0s
0.10
0.17
0.37
0.07
0.10
0.11
0.07
0.t20.09
0.06
0.L2
0.08
0.06
32,90555,473
24,27617,357
L2,837
12,94011,816
13,945
1,6,578
12,535
25,89144,87929,5341,6,280
14,476
L4,272
52,717r7,07613,165
9,771,
17,45547,68922,r45L5,73.6
18,358
1"0,877
15,02319,676
12,99820,22917,04016,848
' 1,5,757
75,746
14,805
1"0,299
17,1261,3,495
13,938
13,266
12,37914,353
L2,580
9,s8116,901
28,68065,312L1,,716
17,33618,689
!2,34820,65577,8001,0,864
22,600L4,24812,127
1,4.5
15.5
L5.5
1"5.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
15.0
16.5
16.5
16.5
16.5
16.5
r-6.5
16.5
16.5
16.5
16.5
16.5
16.5
16.s
16.5
15.5
15.5
15.5
1.5.5
15.5
15.5
15.5
15.5
15.5
15.0
16.5
16.5
17.0
16.5
16.5
16.5
16.5
16.5
1-6.5
17.0
16.5
16.5
16.s
L7.0
15.5
16.5
15.5
15.5
15.5
15.5
15.5
United Water PennsylvaniaBilling Lag
UWPA Exhibit No. PL-1
Schedule 2-1
Page11 of36Begi nning
Read
# Jan-14
Endi ng
Read
Ja n-14
Serv¡ce B illingJan-14
WeightedDays
Tota I
Ja n-1-4
Average
Billing Service
D
374
378379381-
382383
384389
392394396
398
401,
403
407
409
41741.3
417
419422
424426
428437432433437
439
509
517
52L532622
637
653
664703711775724
73s737
740742
744
746
741
748755760
766
774
776
780
L211.8/13
t2/t8/L31.211.8/1.3
L2lL8/131.1.119/L3
1.L/19/13
L1.120/ï3
1.Ll20/1.3
rtl20/13tr/21"/13rt/21./131.7/2t/131.1./22/13
11./22/13
1.1./22113
1.1./22113
rrl2s/L3r1./2s/1311,/2s/13
11./2s/13
1.1/2s/13r1/26/131.1./261L3
11/26/L31.1./26/13
LLl27 /t31.r/27 /131.1.127 /13L1./27 /13Ltl2t 173
1.1./27 113
11./27 l131.1./27 lL31.7/27 /L3tr/27 /131.L127 /13rL/27173tt/271137r/27 /131.1./27 /L3rt/27 /t3rL/27/13LL/27113
12/3/7312/4/1.3
72/s/1.3
1.2/6/1.3
1.2/s/131.2/9/t3
12/1.0/13
t2/1.1./131.211.2/13
1.2112/13
t2lL3/73L2/]-3/13
rl2L/1.4 34
r121./L4 34
1.12r/L4 34
1.12111.4 34
r2l19lr3 30
L2/19/r3 30
r2lr9/1.3 29
L2lr9lt3 29
1.2/201t3 30
L2/20173 2e
t2/20113 29
1.2/20113 29
r2/231r3 31
12123/13 31
r2/23/L3 3r.
r2123/L3 31
12/26/13 3L
12126/L3 31
12126/t3 3L
12127/L3 32
t2/2711,3 32
12127/r3 31
t2l27l13 31
r2l3ol13 34
L2/301r3 34
1.2/3olr3 33
1.2/30113 33
1.2/31"113 34
L2/31./13 34
1.2/31./13 34
1213r/t3 34
1213111.3 34
t2l31.lr3 34
r2/3rlr3 34
1.2ßrlß 34
12/3Ll13 34
1.2/3L/r3 34
r2l3rl13 34
12/31.113 34
L2/3tlt3 34
L2/3t/L3 34
t2l3Llr3 34
12131.113 34
71211.4 30
tl3/r4 30
r/6/14 32
rl7 /1.4 32
t/8/t4 30
L/811.4 30
r/9174 30
1.11011.4 30
1.lr3h4 32
1.113114 32
1.11.4/L4 32
1/ß11.4 33
r/21.114 0
1./21.114 0
1./2r/r4 0
1"/21./1.4 o
L2/L9/L3 o
1.2/r9/r3 0
L2ltslt3 o
12119/73 0
t2l2ol13 0
12/20/L3 0
12/21lr3 0
1.2/20/13 0
1.2/23/13 0
1.2/23/t3 o
r2/23h3 o
1.2123113 0
12126173 o
12/26173 0
12/26/L3 0
12/27h3 o
12/27 /r3 0
12/27/13 0
12/27113 0
L2/30/r3 o
1"2/3olr3 0
L2/30173 0
1.213O/L3 o
t2/31./r3 o
12/31./13 0
1.2/31./13 o
r2/3r113 o
r2/3r113 o
t2l3rl13 0
72/3L/L3 0
r2/3L/13 0
12/3L/r3 o
12131.113 0
L2l3r/r3 0
12/31/13 0
72/3tlr3 o
t2/31/13 0
L2131./r3 0
12/31./73 0
1./2174 o
713h4 0
3.16/L4 0
1.17/1.4 0
1./8/L4 o
1./8174 0
1./slt4 0
t/ro/L4 0
Llr3/14 0
3.113/74 0
1./L4/14 0
uLs/1.4 o
0.08 s0.10
0.19
0.05
0.r20.06
0.22
0,12
0.0s0.080.19
0.08
0.08
0.09
0.06
0.06
0.07
0.07
0.07
0.170.35
0.11
0.11
0.09
0.11
0.02
0.12
0.13
0.09
0.16
0.12
0.06
0.07
0.08
0.040.09
0.08
0.1,4
0.060.09
0.06
0.060.11
0.100.06
0.16
0.07
0.04
0.07
0.06
0.0s0.07
0.05
0.09
0.43
1,4,22L
L7,24533,3489,468
22,547LL,78944,10123,3429,433
L6,487
38,908L5,687
t5,86717,445LL,007
TL,724
1"2,459
t3,98713,807
32,0t064,52120,8542r,07415,888
18,566
2,988
2t,t4222,g1r15,663
28,1801,9,828
t1.,rL612,67912,9767,068
14,803
13,361
24,7619,671
15,2459,s66
1,0,471,
18,3 18
20,328LL,22r29,57013,6498,382
13,8921,L,002
9,08812,4399,006
16,26876,95r
1,7.0
17.0
17.0
17.0
15.0
15.0
1,4.5
14.5
15.0
1,4.5
1,4.5
14.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
16.0
16.0
15.5
15.5
fi.01,7.0
16.5
16.5
17.0
L7.0
17.0
17.0
17.0
L7.0
17.0
77.0
L7.0
17.0
17.0
17.0
17.0
77.0
L7.0
17.0
15.0
15.0
16.0
r.6.0
L5.0
L5.0
L5.0
15.0
16.0
16.0
16.0
16.5
United Water PennsylvaniaBilling Lag
UWPA Exhibit No. PL-1
Schedule 2-1
Page 12 of 36
Begin ning
Read
# Jan-14
Ending
Read
Jan-1-4
Service
Days
B illingJan-14
TotalJan-1"4
Average
Billing Service WeightedDa
782
784786788
790792
794796801
803
807
809
811
813
835
837
839
849851
Bs3
855
857
859
861
863
864865
867
869
87L873875877
885
886
887
910
911
912913
914915
916
917
918
919
920927922
923924
925926927
12/1.6/13
12/17 113
12/78/L3t2l23l13t2/26113t2l27lL31.21301L3
12l31.l13t2/2/t3L2l2/L31.213/t3
1.214/1.3
1.215/13
1216/L3
12l6/1312ls/13
12l1.o/1.3
12/1.1"/13
t2/1.2/1312/L2/13L2/13/131.2/13l1312/L6/13L2/!7 113
t2l18lL312l20l1312120/13
12/20lL31.2123/L3
12l26h312127113
12130/L3
12130/1.3
t2/31"/1312/3r/7312ßr/1312/s/131.2/s113
L2/slL312/s/L3
1,2112/L3
12112/13
12/1217312/n/131,2/12113
t2l1.8lL3L2118/13
t211.8/13
12/1.8/L3
3"1,12s/13
1.7/2s/131.rl2s/1311./2sh371./2s113
7h6/r4 31
1/17/r4 31
1./27/1.4 34
L/24/t4 32
rl28/L4 33
1./29/14 33
1/30/1.4 3L
r/31./r4 31"
1.12/L4 31
1./2/14 31
1/311"4 31"
1./6/1-4 33
1./7/14 33
r/8/L4 33
1./8/14 33
1./911"4 31
1.lrolr4 31
L11311.4 33
rl1.4l|4 33
1.lr4lL4 33
1.l7slL4 33
1./75/1.4 33
1./1.6/L4 31
Ih7/t4 31"
1./2L/1.4 34
r/23h4 34
r/n/r4 34
r/23/r4 34
r/24/1.4 32
L/2711.4 32
1.12811.4 32
1"1291L4 30
1,130/1.4 31
1131./1.4 31
1.131/!4 31
r/31./L4 31
t/3/L4 2e
1./3114 29
L/31L4 29
1./31L4 29
1.11.0/L4 29
1.11.0/14 2s
!t011.4 29
1./tolr4 29
L/10114 29
t/17/14 30
ur7 /L4 30
1.h7/14 30
lrlla 30
12/26113 31
t2/26h3 31
12/26113 31
t2/26/r3 31-
L2/26/r3 31
1./76/1.4
1.h7/141,l2rlt4u24/L41.128/L4
1./29/t4L/30/141./31./1.4
r/2/141./2174
1"/3/L4
L/6h4Ll7l1.4r/8/14r/81141.leh4
1.110/14
1./13/1.4
1./14/1.4
1/L4/1.41./rs/741./3.sh.4
rl16h4Lh7/1.4tl21/14u23/t41123h4rl23/3.4r/24/741,/27 11.4
tl2811.41./2s11.4
tl30/L41"131./14
1.131./1.4
1./3t/1.41./3/741./3/1.4
Ll3/14tl3/t4
7lt0h41/r011.4
Ll10/14tlro/L41.l10h4Ih7h41./L7 /1.4
1./r7 /14rl17 /L4
t2126/131,2126/13
12/2611372/26113
12/26/1.3
0.06 s0.080.07
0.07
0.06
0.080.060.050.140.09
0.100.080.080.1.1
0.100.07
0.100.140.r20.150.11
0.23
0.100.r70.L70.10
0.090.160.r20.080.08
0.080.72
0.070.05
0.060.020.030.03
0.030.030.05
0.040.040.040.040.03
0.040.040.03
0.080.040.03
0.00
1,0,7L6
15,863
12,21112,440LL,t04L4,57rr0,443L0,224
26,95417,23818,15 1
14,495T3,487L9,666
L7,294L3,9821,8,662
24,r042L,05927,04419,040
40,68019,074
32,64429,23617,80916,095
28,24821,,56rL4,707
L4,787
76,s8222,88213,64310,151
12,r934,955
6,2895,406
5,9525,659
9,2599,081
7,8937,697
7,4966,077
7,5847,04I6,274
15,843
7,9526,1"&3
888
0
0
0
0
U
0
0
0
0
0
0
0
0
0
0
0
0
0
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0
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0
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0
0
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0
0
0
0
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0
0
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0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
15.5
15.5
17.0
16.0
16.5
16.5
L5.5
15.5
15.5
L5.5
15.5
16.5
16.5
16.5
16.5
15.5
15.5
tb.516.5
16.5
16.5
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15.5
15.5
!7.0r7.017.0
L7.0
1"6.0
16.0
16.0
15.0
15.5
15.5
15.5
15.5
74.5
1_4.5
t4.514.5
L4.5
1,4.5
L4.5
14.5
14.5
15.0
15.0
15.0
15.0
15.5
L5.5
15.5
15.5
15.5
1s.98 s 2.930,096
United Water PennsYlvaniaBilling Lag
UWPA Exhibit No. PL-1
Schedule 2-1
Page 13 of 36
Begi nni ng
Read
Cycle # Feb-14
Ending
Read
Feb-14
Service Billing
Feb-14
Billing
Days
Average
Service
Days
Weighted Tota I
Feb-14
2
43
45
47
49
51
53
57
74
76
78
82
84
86
92
94
L021,04
105
106
108
111
113
119
L21,
r23127
202
204206208212
2r42r62LB
222
23L233231
239242
244
246
253256257
2s9266
311
313
315
333
341_
354363
369
1./2411.4
1.l2lt4tl2l141.12/14
1.12/74
1.12/L4
r/2/L4r/3/1.41/3/1.4
1./3/1.4
1"/3/L4
tl3/14r/6/1.41./6/1.4
1.16/14
L17l14
1.17 lt41.17 11.4
L17 /74L171L4
1./7 114
tl7l1.41"18/L4
rl8lL41.18/L4
718/L4
rls/1.41.le/147/s/1.41./e/L4
rls/t41./rc/a1./1o11.4
t/1011.4
L/1011"4
t/10/14rl13l1.41.l13l14r11.411.4
r11.411.4
111.4114
1./t4/1.4
1/1.4/L4
1./t4/L41./1.4/1"4
1./tsl141./tsl1.4tlls11"41./ß11.4
rl1.6174L/1.6h4t/ß11"41.h6h4Lh7/1.4rh7l141./17 /1"4
T/17 /T4
2l2sl74 32
2/3/1.4 32
2/3/14 32
2/311.4 32
2/311.4 32
2/31L4 32
2l3lt4 32
214/14 32
214/L4 32
2/4114 32
2/4/1"4 32
2/4/L4 32
2/s/r4 30
2/s114 30
2/s/L4 30
2/6174 30
2/6114 30
2/61L4 30
21611.4 30
21611"4 30
2/61L4 30
2/611.4 30
2l7l14 30
217 /L4 30
21711.4 30
217 /r4 30
2/r0/r4 32
2/r0/t4 32
2/L0/t4 32
2/Lo/1.4 32
2/10/14 32
2/1L/1.4 32
2l1rl74 32
2l1.rh4 32
211"1"11.4 32
2/rr/L4 32
2/r2lL4 30
2/12/1.4 30
2/L2/t4 29
2/t3/1.4 30
2/t3/1.4 30
2/1.3/1.4 30
2113/1"4 30
211311.4 30
2lr3lL4 30
2l13lt4 29
2/1.4/1.4 30
2/r4/M 30
2/14/1.4 30
2/14/14 29
2/17/14 32
2/74/1.4 30
2177 /1.4 32
2l17 /14 37
2178/L4 32
2178/L4 32
2/r8/r4 32
2/2s/1.4 0
2/311.4 0
2/3/14 o
2/3/1.4 0
213/L4 o
213/t4 0
2/3/1.4 0
2/411.4 0
2/411.4 0
2/4h4 0
2/4/14 0
2/4/1.4 0
2/s/14 0
2/slr4 0
2/51t4 0
2/6/L4 o
216/L4 0
216/14 o
216/14 0
2/6/L4 0
216/L4 o
216/1.4 0
217 /14 0
217 /1.4 0
2/71L4 0
2/7 /1.4 o
2/ro/r4 0
2/ro/14 0
2/ro/74 0
2/10h4 0
2l1O/74 0
2/rtl1.4 0
2/1.rlr4 0
2h1/t4 0
2/11./14 0
2/1.u1.4 o
2/72/1"4 0
211211.4 0
211.2/14 0
2/1.3/t4 o
2/13/14 o
2/13/1.4 0
211.3/14 0
21L311.4 o
2/ß/1.4 0
2/1.3/14 0
2/14/1.4 0
2/1.411.4 0
2/14/1.4 0
2/r4/u 0
2/L7 /t4 0
2/L4/t4 0
2h7h4 0
2/r7 /1.4 o
2/1.8h4 0
211811.4 o
2/18/14 0
0.17 5
0.32
0.14
0.09
0.07
0.07
0.08
0.07
0.09
0.07
0.r40.25
0.15
0.07
0.07
0.06
0.26
0.08
0.06
0.0s
0.08
0.24
0.10
0.07
0.09
0.0s
0.08
0.10
0.07
0.11
0.10
0.09
0.09
0.08
0.08
0.06
0.08
0.07
0.06
0.07
0.06
0.07
0.06
0.040.09
0.15
0.29
0.05
0.08
0.08
0.07
0.10
0.09
0.06
0.r20.080.07
32,90960,75225,71617,887
13,505
13,645L4,7961,3,970
16,906
13,631
26,97548,02830,48514,653L4,0t41,L,154
52,56r1,5,537
LL,7889,075
L6,35247,39820,8521,4,693
18,488
10,3 19
t5,37119,69073,774
21,008L8,07916,89416,383
t5,6L215,530
10,90815,75013,695
t2,53713,24512,277
L3,877
LL,442
9,028t7,L8230,589s8,30410,866
1,6,252
1,6,287
12,24920,18517,5781"1",643
23,047t4,44812,4L4
16.0
16.0
16.0
16.0
16.0
16.0
16.0
16.0
16.0
16.0
16.0
16.0
15.0
15.0
15.0
15.0
15.0
1.5.0
15.0
15.0
15.0
15.0
15.0
15.0
15.0
15.0
16.0
16.0
16.0
16.0
16.0
16.0
16.0
16.0
16.0
16.0
15.0
15.0
74.5
15.0
L5.0
L5.0
15.0
15.0
15.0
1.4.5
15.0
15.0
15.0
L4.5
16.0
15.0
16.0
15.5
16.0
16.0
16.0
United Water PennsYlvaniaBilling Lag
UWPA Exhibit No. PL-1
Schedule 2-1
Page 14 of 36
Begin ni ng
Read
# Feb-L4
Ending
Read
Feb-14
Service Billing
Feb-14
WeightedDays
Tota I
Feb-14D
Average
Billing Service
D
374
378379381
382383
384
389
392394396
398
40r403407
409
41,1,
413477
419
422
424426428431.
432433437
439
s09517
521,
532622
637
653
664703711,
71,5
724
735737
740742
744
746
747
748755760766
774
776
780
L/2rl141./2r/L4tl2111.41./21.1L4
12/191131.2119/13
121].9/13
12119/t312/20/131.2/20/1"3
12/20/1312/20/1312/23/13L2/2311312/2311312/2317312/261L3L2/26/1312/2611312/27 /1372/271131.2/27 /L31.2/27 /L31.2/30/13
L2/301L3L2l30/131.2/30/13
1.2/31./13
1.2131./1.3
L2131./13
1.2/3L/13
12/3L/1312/3L11312/31.173
12/3u1312/3r/13t2/31./13L2/37/1312l3t/1.3L2/3r/1312/3r/1312/31.113
12/37/131.12h41.13/14
Ll6h4t/7 /1.4
1.18/L4
1.lB/1.4
1./e/14
tl1.ol1.41.11.3/14
1./L3/L41./t4114
!tsl1.4
2/19/14 29
2/rs/3.4 2e
2lrsl1.4 2e
2119/1.4 29
u2211.4 34
1,12211.4 34
1.1221t4 34
1./2311.4 3s
1./23/14 34
1./2311.4 34
1./2411.4 3s
1./24114 3s
L/24/1.4 32
t/27 /1.4 3s
r/27 /1"4 3s
1./27/L4 3s
r/28/t4 33
r/28h4 33
tl28/r4 33
rl29/1.4 33
t/29/t4 33
1.12911.4 33
1.12s1L4 33
t13011"4 31"
1./30/L4 31-
1.130/14 3r.
r/30114 31
1./31.114 31
t/3rlt4 31
r/31./1.4 31
1./31"/14 31
r/31./L4 31
r/31./L4 31
1./3t/14 3L
1.13r/1.4 31
1.131174 31
1/3tlL4 31
7/3L/1.4 31
r/31/1.4 31"
L/3r/L4 31
r/3t/14 31
tl37h4 31
7131.11.4 31
213h"4 32
214/L4 32
2/s/L4 30
216/1.4 30
211/r4 30
2/7 /L4 30
2/1"0/L4 32
211.1./1.4 32
2/12/L4 30
2/1211.4 30
2/13174 30
211.4/74 30
211911.4 0
211911.4 o
2lr9lr4 0
2lrsl14 0
tl22h4 o
rl22/14 o
r/22/1.4 0
L/23/t4 0
1/23/14 0
1./23/1.4 o
7/24/L4 o
L/24114 0
rl24/1.4 0
L/27114 0
rl27 /14 0
Ll27 /1.4 0
1./28/L4 o
1/28/14 o
r/28/3.4 0
1./2sh4 o
r/2s/L4 0
1/29114 0
1/2911.4 o
1/30/14 o
1./30/t4 o
1./30/1.4 o
1.130/t4 o
L131./1.4 o
1-/3r/14 0
1./31.11.4 o
1./3t/14 0
t/31./r4 0
Ll37/L4 0
rl31/14 0
L/31/1.4 0
r/3L11.4 0
1./3L/L4 0
t/31./L4 0
1./31/L4 0
1.13r/1.4 o
1/31/1.4 0
1./3r/1"4 0
1./3L/L4 0
2/3/14 0
2/4/1.4 0
2ls/1.4 0
216h4 0
2l7l14 0
2/7 /1.4 0
2/1"0/t4 0
2/L1./1.4 o
2/12/14 0
2lr2/1.4 0
2113/1.4 0
2/1.4114 0
L4.5
14.5
14.5
14.5
17.0
17.0
17.0
L7.5
17.0
17.0
17.5
77.5
16.0
17.5
17.5
t7.516.5
16.s
16.s
16.5
16.5
16.5
16.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
1-5.5
15.5
15.5
15.5
1.5,5
15.5
15.5
15.5
15.5
15.5
16.0
16.0
15.0
15.0
15.0
15.0
16.0
16.0
15.0
15.0
15.0
15.0
0.07
0.08
0.r40.04
0.14
0.08
0.28
0.15
0.06
0.11
0.23
0.11
0.08
0.1L
0.07
0.07
0.07
0.08
0.08
0.17
0.37
0.12
0.12
0.08
0.09
0.02
0.11
0.11
0.07
0.16
0.11
0.06
0.06
0.06
0.04
0.08
0.07
0.r20.0s
0.07
0.05
0.0s
0.09
0.L2
0.07
0.26
0.07
0.04
0.07
0.06
0.06
0.06
0.0s
0.r20.42
13,605
1,6,409
28,1,46
9,083
25,632L3,4L250,09126,s6910,74418,797
40,222
18,361
15,855
19,472
12,2r3L2,886t2,79614,6121,4,399
30,3s867,1,1,5
22,56t22,3401"4,790
17,028? n??
2t,9L62r,63514,580
30,45420,563TL,L6471,45812,61,5
7,02614,79814,L5323,7069,073
L4,2008,8849,740
17,42423,13s12,41"L
52,s241,4,283
8,38214,800
1L,30410,595
12,287
9,64723,222
84,184
s
United Water PennsYlvaniaBilling Lag
UWPA Exhibit No. PL-1
Schedule 2-1
Page 15 of 36
Beg¡n ning
Read
# Feb-14
Ending
Read
Feb-14
Service
Days
Billing
Feb-14
Billing
Days
TotalFeb-14
Average
Service Weighted
782784786788
790792
794796801
803
807
809
811
813
835
837
839
849
851
8s3
855
857
859
861
863
864
865
867
869
871,
8138t5877
885
886
887
9L0
911-
912913
914915
916
917
918
919
92092r922
923924925926927
1./t6lL41/17 lt4r/21.1L4rl24l14t/28/1.4rl2el1.41.130/L4
1./3L/L4
1.12/L4
1/2/L4rl3/L41./6/!41./7 h.4t/811.4
1.18h.4
1.19114
tlrol141lt3/1.41./1.4/1.4
1./14/14
1./15/14
7/1.511"4
1./1.6114
1,/77 11.4
r/21./14L/23/1.4
Ll23/14r/23/1.41_124/14
1.127 /t41./28/1.4
1./2s11.4
1./30114
1./31.114
1.13r/1.4
1.13L/14
1./311.4
r/3h.4Ll3l1.41.13/14
1.1L0/14
L/L0114rl10174Llt0l1"41.lto/1.47/17/1.4
1./17 11.4
7/171141/77 /1.4
12/26/L312/26/L312l26h31.2126/13
1.2126/1.3
2/77 lL42/1811.4
2l19l142l2rl142/2sl14212611.4
2127 /L42/28/L42/3/L42131L4
2/411.4
2lsl14216/1.4
217 /t4217h4
2/Lo/L42/L1.l142/12/1.42/13h42/731142l14/142/t4/142/17/142h8/142/t8l142/20h42/20lL42/20/L42l2r/142/24/1.42/2s/L42/261t42127l142128/1.4
2/2811.4
2/2811.4
213/L4213/1.4
2/3/142/3h4
2h0/142/1.0/1.4
2/Lo/142hol1.42lt0/1.42h7/1"42/L7/1.42/171742h7/147/24/L41./24h4r/24h4!/2411.4r/24/14
16.0
16.0
74.5
14.0
1,4.0
14.0
L4.0
1.4.0
16.0
1"6.0
L6.0
L5.0
15.0
15.0
15.0
16.0
16.0
15.0
15.0
15.0
15.0
15.0
16.0
16.0
14.0
14.0
1,4.0
14.0
14.0
L4.0
1,4.0
t4.014.0
14.0
L4.0
t4.015.5
15.5
1.5.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
L5.5
14.5
74.5
14.5
L4.5
14.5
0.08 s0.11
0.05
0.06
0.06
0.08
0.05
0.05
0.15
0.09
0.10
0.07
0.07
0.10
0.08
0.07
0.11
0.11
0.09
0.12
0.10
0.22
0.10
0.18
0.13
0.09
0.09
0.1,4
0.100.07
0.07
0.07
0.1.1-
0.06
0.040.0s0.03
0.040.03
0.03
0.03
0.0s
0.05
0.040.04
0.040.03
0.040.040.03
0.08
0.04
0.03
0.00
14,6LL20,45811,093
12,79tr.1,905
L6,794Lt,7091L,25027,4281-7,538
1"9,752
L4,4751"4,379
19,70416,809
L3,897
20,LLs22,772L8,641,
24,36220,r2743,36819,739
34,07027,225
19,57818,368
30,371,
2L,33214,0691,4,792
15,835
23,837
12,8699,472
tt,1635,948
7,429s,8r76,509
6,009
10,300
1,0,067
8,636
7,9167,4536,6287,7827,3356,13r
16,720
7,562
6,216972
2117h4 32
2lt8lt4 32
2lrslr4 2e
2121.114 28
2l25lL4 28
2126114 28
2/271L4 28
2/28/L4 28
213/1.4 32
2/3h4 32
2/4/1.4 32
2/s/14 30
2/6/t4 30
2/7 /L4 30
21711.4 30
2lro/L4 32
2/L1./L4 32
2/L2/1.4 30
2/1.3/14 30
2lr3/1.4 30
211.4/1.4 30
211.41t4 30
2h7lt4 32
2h8/1.4 32
2/18/14 28
2/20/1.4 28
2/20/14 28
2/20/L4 28
2/2t/L4 28
2124/1.4 28
2l2s/1.4 28
2126114 28
212711.4 28
2/28/1"4 28
2/2811.4 28
2128/1.4 28
2/3/L4 31
213/L4 31
2/3/L4 31
2/3h.4 31
2l10lt4 31
2lL0/r4 3L
2/Lo/1.4 31
211.011.4 31
2l10lr4 31
2lt7 /1.4 31
2/L7/t4 31
2/r7 /14 31
2/17/74 31
1./24114 29
1,/24114 29
Ll24/L4 29
1.124/L4 29
1./24/L4 29
15.49 3,013,834
United Water PennsYlvaniaBilling Lag
UWPA EXhibit NO. PL-1
Schedule 2-.1
Page 16 of 36
Beginning
Read
# Mar-14
Ending
Read
Mar-14Service Billing
Mar-14
WeightedDays
Tota I
Mar-14
Average
Billing Service
DaDa
2
43
45
47
49
51
53
57
72
74
76
78
B2
B4
B6
92
94
r02104
105
106
108
1.LT
l_r-3
LL9
121,
L231"27
202
204206208212
21,4
2L621,8
222
231,
233237
239242
244
246253256251
2s9266
311
313
315
333
34r354363
369
2/2s/1.42/3/1.4
2/3/1.4
2/3/1.4
2/3/1.4
2/3/142/3/142/4/142/4/142/4/L42/4/L42/4/1.4
2/s/t42/s/1"4
2/5/L42/6/L42/6/L42/6/1.4
2/6/1.4
2/6/!42/6/L42/6/t42/7h421711.4
217/1.4
2/7/142lL0l742/70lL42/L0/142ho/142/Loh42/Lr/142/1r/1.42/tL/142/1.1"/L4
2lrtl1.421].211.4
211211.4
21L211.4
2/13l142/t3/142/L3/1.42/13/t42h3/t4211311.4
2/L3h42/1.4/1"4
2/1.4/t42/1.4/t42/74h42/17 114
2/1411.4
2/171L42/17h42/18h42l18l74211.8/14
3l2s/1.4 28
3/3/14 28
3/3/14 28
31311.4 28
31311.4 28
31311.4 28
313h4 28
3l4lr4 28
314174 28
314/14 28
314h4 28
3l4lL4 28
3lsl1.4 28
3lslL4 28
3lsl1.4 28
316114 28
316114 28
316/L4 28
3l6lL4 28
316/1.4 28
3/6114 28
3/6/L4 28
3/7h4 28
3/7 /14 28
3/7 /r4 28
3/1.0h4 31
3lto/1.4 28
3110/74 28
3holr4 28
3/L1./L4 29
3/rr/L4 29
3/rL/L4 28
3/t2/L4 29
3/L2/t4 29
311.2h4 29
311.2/14 2s
311.311.4 29
311311.4 2s
3lt3lL4 29
311.41L4 29
3/L4/L4 2e
3/14/1.4 29
3/1.41t4 29
311411.4 2s
3h4/L4 29
3lr4/r4 29
3/r711.4 3r.
3/17lt4 3L
3h711.4 31
311711.4 3r.
3lL8lL4 29
3/17 /L4 31
3/1.8/1"4 29
3/L8/L4 2s
3/Le/L4 2s
3/r9/L4 29
3/r9/L4 29
3/2s/1.4 o
3/3/1.4 0
3/3114 0
3/3/L4 o
313/1.4 o
313/14 o
3/3/74 o
3/4/1.4 0
3/4/1.4 0
3/41t4 0
3/4/L4 o
3/4/L4 0
3ls/14 0
3ls/1"4 0
3ls/1.4 o
316/1.4 o
316/14 0
3/61L4 0
3/6/14 0
3/6/1.4 0
3/6/L4 0
316/t4 o
3/7h4 0
317h4 0
317/74 o
311.0/14 0
3/ro/1.4 o
3/10/t4 o
3/10/t4 0
3/11"/1.4 0
3lL1.h4 0
3/1.rh4 0
3/72/1.4 0
3/12/1.4 0
3h2/r4 o
3/r2/r4 o
3113/1.4 0
3173/1.4 o
3lt3l74 0
3/r4lr4 0
3/14/14 0
3/1"4/1.4 0
311.4/14 0
3lr4lt4 0
3/1.4/L4 0
311.4/1.4 0
311711.4 0
3/r7 /L4 0
3/r7h4 0
3h7/1.4 0
3/18/1.4 0
3h7/1.4 0
311.8/74 0
3/1.8/1.4 0
3/re/L4 0
3/1.e/r4 o
3/1.e/14 0
0.16 5
0.27
0.11
0.08
0.06
0.06
0.0s
0.06
0.08
0.06
0.12
0.22
0.74
0.07
0.06
0.05
0.2s
0.07
0.06
0.040.08
0.2r0.10
0.07
0.08
0.06
0.07
0.09
0.06
0.09
0.08
0.08
0.08
0.07
0.07
0.05
0.08
0.06
0.07
0.06
0.06
0.08
0.06
0.05
0.08
0.15
0.32
0.06
0.09
0.09
0.06
0.11
0.080.060.11
0,07
0.06
32,909s3,3802 L,958
15,159
77,769
II,974r0,80712,96816,981
12,07524,t0043,34528,292
1,4,227
12,549L0,22949,688L4,41,5
LL,37T8,454
15,L6542,43619,953
13,809
16,000
10,169
L4,004L8,225
L2,502L8,3941,5,774
L5,472
L5,469L4,L43L4,273
9,90415,28012,364L2,858
Lt,8401"L,663
14,708rt,7268,tt9
1,5,4t929,38r58,156IT,25516,340
15,883
1,r,281,
20,577
16,300
10,9222r,891.13,387
17,1"02
L4.0
14.0
14.0
14.0
14.0
L4.0
L4.0
1"4.0
14.0
14.0
14.0
14.0
L4.0
1,4.0
1,4.0
L4.0
14.0
1,4.0
L4.0
L4.0
14.0
14.0
14.0
L4.0
L4.0
15.5
L4.0
14.0
L4.0
14.5
t4.514.0
14.5
L4.5
74.5
t4.514.5
14.5
14.5
L4.5
14.5
74.5
74.5
14.5
14.5
14.5
15.5
L5.5
15.5
15.5
14.5
15.s
L4.5
L4.5
1"4.5
L4.5
14.5
United Water PennsylvaniaBilling Lag
UWPA Exhibit No. PL-1
Schedule 2-1
Page 17 of 36
Beginni ng
Read
# Mar-14
Ending
Read
Mar-14
Service
Days
Billing
Mar-14
Average
Service
Days
Weighted Tota I
Mar-14Billing
374378379381
382383
384389
392394396
398
401403
407409
4tL4L3
417
41,9
422
424
426
42843r432433
437
439
s09
521532622
637
6s366470371,1
71,5
724
735737
740742
744
746
747
748755760766
774
776
780
517
2119l14211911.4
2ltel142lrel1.41./221L4
r/22/1.41./22/1.4
1./23/1.4
1./23/1.4
rl23/14L/24/141./2411.4
r/24/1.4112711"4
1.127 11.4
1127 /1.4
rl28/141.128/1"4
1.128/1.4
1./2e/1"4
1.12e11.4
1.12e/1.4
1./2e/1.4
1./30/1.4
1./30/3.4
1/30/t4t/30/141./31.11.4
r/31./141.131.11.4
1.131.114
1.137/14
1./31./14
1./37/L4
1./3r/1.4
r/3r/741./3111.4
L/3r/14tl31.l141.137/L4
1.131./1"4
1./31/t4t/31./t42/3/1,42/41142/sl142/61t42/71L421711.4
2hol1.4211.r/L4
2112/14211"2/14
2/t3/1.42/L4h4
3/20/1.4 29
3120h4 29
3/20/1.4 2e
3l20lr4 29
2l20lr4 2e
2l2olr4 29
212011.4 29
2/2L11.4 29
2/2rlL4 29
2/21./14 29
2/24/1.4 31
2/24/1.4 31
2/24/14 31
2/24/1.4 28
2/2s174 29
2l2s/r4 29
2/2slr4 28
2/2s11.4 28
21261]"4 29
2l26lL4 28
212611.4 28
212611"4 28
21271L4 29
2127/t4 28
2/27 /t4 28
2/28/14 29
2/28h.4 29
2/28/14 28
2/28/14 28
212811.4 28
2128114 28
2128/1.4 28
2l28lr4 28
2/28h4 28
2/28/L4 28
2/28/1.4 28
2/28/1"4 28
212811.4 28
212811.4 28
2l28lr4 28
2128/L4 28
2/28/t4 28
2/28/14 28
3/3/14 28
3/4/1.4 28
3/s114 28
31611.4 28
317 /1.4 28
317 /L4 28
311.0/L4 28
3/1.1./14 28
3/1.2/14 28
3/1311.4 2e
3/1.411"4 29
3/r7114 31
3/20/1.4 o
312011.4 o
312011.4 0
312011.4 o
2l2O/1.4 o
2120/14 0
2/20/14 o
2/2r/74 0
2/2r/L4 0
2/2L11.4 0
2/24114 o
2124/14 o
2124/14 0
2124/14 0
2/2s/t4 o
2/2s/14 0
2/2s/1.4 0
2/2s/1.4 0
2/26114 0
2/2611.4 o
2/2611.4 0
2/26/1"4 0
2127 /t4 0
2127 /L4 o
2/27 /r4 0
2/28/1.4 o
2/28114 o
2/28/14 0
2/28/14 0
2/28/t4 o
2/28/14 0
2128/1.4 0
2/28/1.4 0
2/281L4 0
2/28/L4 0
2128/3.4 0
2128/1.4 0
2128/14 o
2/28/1.4 0
2/28h4 o
2/28/1.4 0
2128h4 o
2128/14 o
3/3/14 0
314/t4 0
3lsh4 0
316/1.4 o
317/14 0
3l7lt+ 0
3/Lo/L4 0
3/1.1./1.4 0
3/12/1.4 0
3lt3/1.4 0
3114/14 0
3h7/L4 0
0.07 5
0.08
0.16
0.04
0.L2
0.06
0.23
0.72
0.0s
0.09
0.23
0.09
0.09
0.09
0.05
0.06
0.06
0.06
0.07
0.1,4
0.30
0.10
0.11
0.07
0.08
0.02
0.11
0.10
0.07
0.r40.10
0.05
0.05
0.06
0.03
0.07
0.06
0.r20.04
0.07
0.04
0.0s
0.08
0.1_0
0.06
0,21,
0,07
0.04
0.07
0.05
0.0s0.06
0.05
0.13
0.45
L4,146L5,279
31,6098,306
23,1.93
12,60043,95222,74r
9,68716,726
40,917
16,813
15,784t7,r9410,L74r0,944II,74312,771
L2,9t727,22660,573L9,3632r,3431_3,31"8
15,809
3,013
20,44520,21,8
13,480
27,5r219,73410,356L0,44011,098
6,16st3,229L2,35223,792
8,449L3,5528,0519,392
1-5,3 1"3
20,9241,1,,570
42,600L4,228
8,38214,526
10,56410,258
12,4269,816
24,94281,643
14.5
L4.5
1,4.5
14.5
14.5
t4.5L4.5
14.5
L4.5
14.5
15.5
L5.5
15.5
L4.0
14.5
14.5
74.0
L4.0
L4.5
L4.0
14.0
1,4.0
1.4.5
L4.0
14.0
t4.51,4.5
14.0
14.0
14.0
14.0
14.0
74.0
14.0
14.0
14.0
14.0
14.0
L4.0
1,4.0
L4.0
L4.O
14.0
74.0
14.0
t4.ot4.014.0
14.0
14.0
14.0
1,4.0
14.5
L4.5
15.5
U nited Water PennsYlvaniaBilling Lag
UWPA Exhibit No. PL-1
Schedule 2-1
Page 18 of 36
Beginning
Read
# Mar-14
Ending
Read
Mar-14
Service
Days
Billing
Mar-L4
Average
Service
Days
Weighted Tota I
Mar-14B illingDa
782
784786788790792
794796
801
803
807
809
811
81"3
835
837
839
849
85r"
853
85s857
859
861
863
864865
867
869
811,
873875877
885
886
887
910
91L
91,2
913
914915
916
9L7
918
919
92092r922
923924925926927
2/1711.4
2/18/L42/19lt42121.1L4
2/2s/t42/26/L42/27 /L42/28/1.4
213/L42/3/L4214/L42/sh42/61L42/7 /L42/7114
2110lL421r1./L4
2172/1.4
2l!3/1"42173/1.4
2/1.4/L42/L4/L42/r7 /142/1,811.4
2/1.8174
2/20/742/20/1.42/2011.4
2/21.11.4
2124/1.4
2l2s/142126/142/27 /142/281142/2811.4
2/281L4213h4213/1"4
2/3/L42/3/74
2/10/1.42ho/L42/10/L42l70/1.42/1.0/142/L7 /142/1711"4
2/17/142/7711.4
1./24h41./24/1.4
1./2411.4
r/24h41./24/1.4
3/1.8h4 29
3/1911.4 29
3/20/14 29
3/25/1.4 32
3/26/L4 29
3l2t /14 2s
3128/14 29
3/3t/L4 31
3/3/1.4 28
3/3/L4 28
3/4/1.4 28
3lslt4 28
31611.4 28
317 h.4 28
3/10114 31
3/1.r/r4 29
3/r2/r4 29
3/r3/L4 29
3/t4/1.4 29
311.4/14 29
3l17l74 31
3177lt4 31
3118h4 29
3lr9/1.4 29
3/2011.4 30
3/2L/1.4 29
3/21./14 29
3/2r/r4 29
3/24/1.4 31
3l2s/r4 2e
312611.4 2s
312711.4 29
3/28/L4 2s
3/31"/1.4 31
3131.11.4 31
3l3rl14 3L
3/3114 28
313/L4 28
313/t4 28
3/3/1.4 28
3/r0/t4 28
3lt0/1.4 28
3/rol1.4 28
3/LO/L4 28
3/ro/L4 28
3/t7 /L4 28
3/171L4 28
3117174 28
3l17lt4 28
2124/14 31
2124/1.4 31
2/24/14 31
2/24/L4 31"
2/24/L4 31"
3/t8/1.4 o
3/t911.4 o
3/20114 0
3l2s/1.4 0
3/261L4 o
3127 /1.4 o
3128h4 o
3l3r/1,4 o
313h4 0
313/1.4 o
3/4h.4 0
3/s11.4 0
316/L4 o
317h4 o
3/70/14 o
3/tL/r4 0
3/L211.4 0
3/L3/74 0
3/t4/L4 o
3/3.4/14 0
3/77 /t4 0
3/77 /1.4 0
311.8/1.4 0
3119/74 0
3/20/1.4 o
3/21.1L4 o
3/21./1.4 0
3/21./1"4 0
3/24/t4 o
3l2s/r4 0
3126/1.4 o
3/27/1.4 o
3/28114 0
3/3r/r4 0
3131./1.4 o
3131.174 0
3/3114 0
3/3/14 0
313/14 0
313/74 0
3/r0/r4 0
3ho/L4 o
3/ro/t4 0
3l1O/1.4 0
3/1.0/1.4 0
3/r7lr4 0
3/L7 /r4 0
3/17 /t4 0
3/r7 /t4 0
2/24h4 o
2/24/1.4 0
2/24114 0
2/24/L4 0
2/24/1.4 0
0.07 s
0.10
0.06
0.07
0.06
0.07
0.05
0.06
0.12
0.08
0.08
0.07
0.06
0.10
0.09
0.07
0.09
0.12
0.10
0.13
0.1L
0.25
0.09
0.r70.15
0.09
0.08
0.140.11
0.07
0.07
0.08
0.t40.07
0.05
0.060.03
0.03
0.03
0.03
0.03
0.040.040.04
0.040.03
0.03
0.04
0,03
0.04
0.09
0.04
0.040.01
L4,37518,891
12,089T2,3T6
r1,57913,818
r0,L4811,601
24,3331"5,248
16,91.5
13,78812,273
L9,784L6,084
T2,8I317,58523,38s1,9,283
24,38419,21,6
45,07918,36932,2L028,0L417,662
L5,23926,63919,674
12,683L3,972
16,237
26,37012,0848,480
10,272
5,32L6,609
5,449s,8625,6088,7569,0547,9457,0806,686
5,9847,3956,5446,799
1,6,97r7,500
6,557
L,130
L4.5
L4.5
14.5
16.0
1,4.5
L4.5
14.5
15.5
l-4.0
14.0
1,4.0
1"4.0
3.4.0
14.0
15.5
L4.5
t4.5L4.5
L4.5
74.5
15.5
15.5
L4.5
1,4.5
15.0
14.5
74.5
1,4.5
15.5
1,4.5
14.5
1,4.5
14.5
15.5
15.5
15.5
L4.0
14.0
14.0
14.0
14.0
14.0
14.0
14.0
14.0
14.0
14.0
1,4.0
14.0
15.5
15.5
15.5
15.5
15.5
!4.44 $ 2,8L7,193
United Water PennsylvaniaBilling Lag
UWPA Exhibit No. PL-1
Schedule 2-1
Page 19 of 36
Cycle # L4
Service Billìng
Da r-14
Begi nning
Read
Ending
Read
Apr-L4
Billing
Days
Average
Service
Days
Weighted Tota I
Apr-14
3125/14
313/L4
313h43/3/14313/L4
3/3/1.4
3/3/143/4/L43/4h43/4/L43/4/143/4/143/s/1.43ls/L43/s/L43/6/143/6/143/6h43/6h4316h.43l6lt4316114
317l14317 /L43/7h4
3/LO/t43/1.0/t43/1.0/L43/10h43/1.1.11.4
3lrrl143/71.h43/L2h43h2/L43/L2/L43/1.2/1.4
3/1.3/14311311.4
3/1311.4
311.411.4
311.4114
3/t4l143/741143h4l143lL4/1.43/L4/1.4
3/t7h43/17/143h711.4
311711.4
311.8/L4
3117 /1.4
3/L8h43/L8/L43/Le/143/re/14
412sl144/1.11.4
4/1.114
4l1lt4411.11.4
41]-/1.4
411./1.4
412/t4412/1.4
4/2h4412/L44/2/1.4413/L4
413/1"4
4/3/L44/4/L44/4/144/41L44/41144/4/1.4414174
414/1441711.4
417 /144/7 /L44/8h44/8/144/8/1441811.4
4lel144lel1.44le/14
4lt0/t441r011"4
4l1.oh44l10lt4411.1.11.4
4/tt/L4411.1./1.4
411.411.4
411.41L4
41L411.4
4/1.4/t44h411.4
411.411"4
417411.4
4/rs/1.44ltslL44lrsl1,4411.s/74
411.611.4
41Ls11.4
411611.4
4/L6/1.44/L7 /1.4
4/17 /1.4I7 L4
4l2sh44/1174417174
4/rl1.4411./L4
411./1.4
417/14
412/t44/2/L44/2/1.44/2/1441211.4
413/1.4
413/1.4
413/L4414/14
414/1.4
4/4/1.44/411.4
4/4/!4414/14414/t4417 /1.44/7/1.44/7/144/81L44/8/14418/1.4
418/14
4/s/1.44/e/144/e/1.4
4hO/L44l10/1.44/1011.4
4/t011.44/71/L44111./1.4
411.L/1,4
4/1"4/1.4
4/L4l14411.4/1.4
411.4/1.4
4/L4/144/14/1.44/1.4/L44hs/144hs/744hs/744/lsl144h6/144175/L4
411.6/14
4/L6/1.44h7/1.44h7/L4
15.5
14.5
14.5
14.5
L4.5
t4.5L4.5
14.5
74.5
14.5
1,4.5
14.5
14.5
1.4.5
1,4.5
1,4.5
14.5
L4.5
L4.5
14.5
L4.5
14.5
L5.5
15.5
15.5
L4.5
74.5
t4.574.5
14.5
1,4.5
t4.514.5
74.5
L4.5
l-4.5
t4.51,4.5
1,4.5
15.5
15.5
15.5
1"5.5
15.s
15.5
l-5.5
14.5
1,4.5
L4.5
L4.5
L4.5
14.5
1,4.5
14.5
14.5
14.5
t4.5
0.18 s0.30
0.r20.08
0.07
0.06
0.06
0.07
0.08
0.06
0.13
0.23
0.15
0.08
0.07
0.06
0.25
0.08
0.06
0.0s0.08
0.24
0.11
0.08
0.10
0.0s
0.07
0.10
0.06
0.100.08
0.08
0.08
0.07
0.08
0.05
0.080.06
0.06
0.07
0.07
0.07
0.07
0.05
0.09
0.r70.29
0.05
0.080.08
0.06
0.100.09
0.06
0.11
0.07
0.06
32,90959,14023,588L5,8641,2,758
12,1,59
Lr,26213,28r15,887
tL,9t524,85845,O57
28,6291,4,826
13,281
11-,588
48,3911,5,432
t2,2279,2L2
16,160
46,74821,075L4,7t617,672
9,800t4,273L8,7351,2,631
L9,32916,1"60
15,606
L5,327
L4,608
1,4,841
10,r20t5,67212,62912,379t2,48713,52313,40413,069
9,29016,335
30,47456,60110,651
15,7401,5,7L4
11,556
20,29I16,683
10,916
2L,672t3,735
31
29
29
29
29
29
29
29
29
29
29
29
29
29
29
29
29
29
29
29
29
29
31
31
31.
29
29
29
29
29
29
29
29
29
29
29
29
29
29
31
31
31
3L
31
31
31
29
29
29
29
29
29
29
29
29
29
29 7 I
2
43
45
47
49
51
53
57
72
74
76
78
82
84
86
92
94
1,02
r04105
106
108
TLL
113
1- 19
t21,
123r27202
2042062082122r421621_8
231,
233237
239242
244
246
253256257
259266
311
313
315
333
34L354363
369
U nited Water PennsylvaniaBilling Lag
UWPA Exhibit No. PL-1
Schedule 2-1
Page 20 of 36
Begin ning
Read
Cycle # Apr-14
Ending
Read
A 1,4
Service
Days
Billing
Apr-14
Billing
Da
Average
Service We¡ghted
Days
TotalA r-1,4
374378379381
382383
384
389
392394396
398
401
403407
409
4r1.
41,3
417
419
422
42442642843r432
433437
439
509
517
521,
532622
637
653
66470371,1,
71,5
724
7351aa
740742
744
746
747
748755760766
774
776
780
3/20/143/20/L43/20/143/20/t42/20h42/20/142l20/142l2r/1.42l2r/142121.11.4
2124/1.4
2124/1"4
2124/142124l14212s/1.4
212s/1.4
212s/1.4
2l2sl14212611.4
212611.4
212611.4
7126l1421271L4
2127 /L42/27 /t42128/L42128/1.4
2/28h42/28/L42/28/L42/28/142/28/142128174
212811.4
212811.4
2128/t42/28/t42/28/1.42/28/L42/28/142128/1.4
2/28h4212811.4
313l1431411.4
3ls/1.4316/L4
317h43/7 /14
3/toh43/1.th43/12/743/13/143/L4/743/171t4
4/21.1L4 32
4121.174 32
412u1.4 32
4121./14 32
3121"/L4 29
3/21./L4 29
3/21.11.4 2e
3/24/1.4 3L
3/24/L4 3r.
3/24/1"4 31
3/2s/1.4 2e
3/2s/r4 29
3/2s/1.4 29
3/2s/t4 29
3/26h4 2s
3/26h4 2e
3/26/t4 2s
3/26h4 2e
3/26/L4 28
3/27 /1.4 2s
3127 /1.4 29
3/27 /14 2s
3l2t 11.4 28
312811.4 29
3/2811.4 29
312811.4 28
3128/1.4 28
3131"11.4 31
3131.114 31
3131.114 31
3131./L4 3L
3/3L/1.4 3r.
3/31./t4 31
3/31./1,4 31
3/3t/1.4 31
3/31-h4 31
3131.h4 31
3131.1t4 31
3137/14 31
3/3r/t4 31
3/3r/r4 31
3/31./1.4 31
3131./14 31
4/111.4 2e
41211.4 29
41311.4 29
414/1.4 2s
417 /t4 31
417 /1.4 31
418h4 2e
4/9/t4 2e
4/1.0/1.4 29
4/1.1.114 29
4/1.4114 3r.
4/1.s11.4 29
4121./14 0
4l2t/r4 0
4121./L4 0
4l2r/1.4 0
3121./t4 0
3l2r/14 0
3121./1.4 0
3/24/74 0
3/24/1.4 o
3/24/14 0
3/2s11.4 o
3/2s/1.4 o
3/2slr4 0
3/2slt4 0
3/26h4 o
3/26114 o
3/26/1.4 0
3/26/14 o
3126/3.4 0
3127 /t4 0
3127 /L4 o
3127 /14 0
3127/t4 0
3/2811.4 o
3/28114 0
3/28/L4 0
3/28114 0
3/37/t4 0
3/31./1_4 0
3l3L/1.4 0
3l3r/1.4 0
3131./14 0
3l3t/1.4 0
3/33./1.4 o
3/31./t4 0
3/31.174 03l3t/14 0
3l3L/74 o
3l3Llt4 0
3/3r/t4 0
3/31./1.4 o3131.h4 o
3131./1.4 0
4/Llr4 0
4/2/1.4 o
4/3h4 0
4/4h4 0
4/7 /1.4 0
417/1.4 0
41811.4 0
4/s/L4 0
4lLO/3.4 0
4/11./1.4 0
4/1.4/1.4 0
4/15/14 0
o.oe s0.10
0.18
0.05
0.r20.06
0.23
0.13
0.0s
0.09
0.20
0.08
0.08
0.09
0.0s
0.06
0.06
0.07
0.06
0.r40.32
0.1-0
0.10
0.07
0.08
0.01
0.100.r20.08
0.15
0.12
0.06
0.06
0.06
0.040.08
0.07
0.13
0.0s0.08
0.05
0.05
0.09
0.11
0.06
0.2L
0.07
0.05
0.08
0.05
0.05
0.06
0.0s0.13
0.3r"
15,302
17,64232,364
9,486
22,6061 1,850
44,70824,429
9,697
t6,721,
38,63915,76914,807
17,960L0,22310,978
TL,822
12,922
L2,L9026,92962,06020,27r20,69s1,3,448
76,077
2,89819,782
27,63313,78927,83921,L42LL,227
1,1,,004
1r,7406,696
1,4,421,
L2,84523,670
8,639
t4,23L8,3449,6s2
16,095
20,865
LL,707
40,757
1,4,1,63
8,396
1,5,461
10,560
9,773
12,1,21"
9,33224,793
16.0
16.0
16.0
16.0
L4.5
14.5
74.5
15.5
15.5
1-5.5
t4.5L4.5
14.5
1,4.5
14.5
14.5
14.5
14.5
1"4.0
1,4.5
1,4.5
1,4.5
1,4.0
1,4.5
1,4.5
t4.0t4.015.5
15.5
15.5
1-5.5
L5.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
L5.5
15.5
15.5
1,4.5
L4.5
L4.5
14.5
15.5
1"5.5
14.5
L4,5
14.5
14.5
15.5
L4.5 59,860
United Water PennsYlvaniaBilling Lag
UWPA Exhibit No. PL-1
Schedule 2-'1
Page 21 of 36
Beginning
Read
Ending
Read Service Billing
r-I4Billing
Days
Average
Service WeightedDays
Total
Cycle # -14 14
782
t84786788790792
79479680L
803
807
809
811
813
835
837
839
849
8s1853
855
857
859
861
863
86486s867
869
87r873875877
88s886
887
910
9L1
912913
9L4915
916
917
918
919
920921"
922923924925926927
3lr8lL4311911.4
3l20lL43l2s/L43126/L4
3/27 /L43/281t43/31.h43/3h43/311"4
3/41143/511.4
316/14
317 /143lrolL43/1.1./t43/t2l143/1.3/t43/L4/1.43/14/143/17/1.43/1711.4
3/18/1.43/rsl143/2011.4
3/21.11.4
3/2r/L43121.11"4
3124/1.4
3l2s/1.43126/t43/271t43/281L43/31./1.4
3131./L4
3131/1.4
3/3h43/31L43/31743/3/14
3/r0h43/10/L43/Lo/1.43/toh.43/1011.4
3/17 /L43117 /1.4
3lt7 /L43l17 /t42124h42124/142/24/1.42/24h43/24114
4/1.61!4 2e
4/r711.4 2s
4/2t1L4 32
4/2411.4 30
412s11.4 30
412811.4 32
4129/1.4 32
4l3o/r4 30
4/r/1.4 29
4lL/1.4 29
4/2/L4 29
4/3h4 2s
4/4114 29
4/7 /L4 31
4/8114 29
4/91L4 29
4lr0/1.4 29
4l!r/t4 29
4h4/r4 31
4174/1.4 31
4hs/t4 2s
4/1s/3.4 29
4/L6/14 29
4/17/14 29
4/2L114 32
4/2211.4 32
4/22/1.4 32
412211.4 32
4/2311.4 30
412411"4 30
4l2s/L4 30
4/28/1,4 32
4/29/t4 32
413011.4 30
4l3jlr4 30
4/30/1.4 30
4/2/1.4 30
4/211.4 30
412114 30
412/14 30
4le/1.4 30
4/9/t4 30
4/911"4 30
4/sh4 30
419/14 30
4lr6/L4 30
411"6/L4 30
4/16114 30
4/1611.4 30
3/24114 28
312411.4 28
312411.4 28
312411.4 28
3/24/1"4 o
4/16/1.4 o
4l17 /1.4 0
412111.4 0
4124114 o
4l2slr4 0
4128/L4 o
4/29/1.4 0
4/30/t4 0
4/L/3.4 0
4/t11.4 0
4/2h4 0
4/3174 o
414/1.4 o
417 /r4 o
418/L4 0
4/s/1.4 0
4/10114 0
4/1.1.11.4 0
4/1.4114 0
4/74/14 o
4hs/r4 0
4l1s/r4 o
411.6/1.4 0
4l17/14 0
4121./1.4 0
4/2211.4 o
4/2211"4 0
4122/L4 o
4123/L4 0
4124/1.4 0
4l2s/1.4 o
4/28174 0
4/2e/L4 o
4/30/14 0
4l3o/74 o
4/30114 o
4/Zlt4 0
4/2/L4 o
412/1.4 0
412h4 0
4/elr4 0
4/eh4 o
4ls/1.4 0
4le/74 0
4/e114 0
4/16/t4 0
4/16/14 0
4/76/14 0
411.6114 0
3l24lL4 0
3/24/14 0
3/24/14 0
3/24/1.4 0
3/24/14 0
0.07 5
0.100.07
0.07
0.06
0.08
0.07
0.06
0.13
0.08
0.09
0.07
0.07
0.11
0.08
0.07
0.09
0.11
0.11
0,140.10
0.19
0.09
0.r70.16
0.10
0.09
0.15
0.11
0.07
0.07
0.09
0.t40.07
0.0s0.06
0.03
0.04
0.03
0.03
0,03
0.0s0.05
0.0s
0.040.040.03
0.040.040.03
0.11
0.03
0.03
0.00
13,986
L8,71,0
tt,71312,775
1L,236L4,736Lt,567L2,L7625,3371,6,298
17,121,
13,66t12,808
19,328L5,52212,907
t6,97827,52919,630
24,9091"9,439
38,1-23
18,078
32,42928,27217,86515,742
27,0452L,3551,2,715
13,609
15,689
24,66713,301
9,336tL,o725,6s36,730s,5575,922s,8059,09s9,539
8,8347,667
7,r946,s347,7347,017
5,9 1s
22,1,48
7,0406,072
1,008
L4.5
L4.5
16.0
15.0
15.0
16.0
16.0
15.0
14.5
1,4.5
1,4.5
t4.574.5
15.5
14.5
t4.5t4,514.5
1"5.5
15.5
14.5
14.5
14.5
1,4.5
16.0
16.0
16.0
16.0
15.0
15.0
15.0
16.0
16.0
15.0
15.0
15.0
15.0
15.0
15.0
15.0
15.0
15.0
15.0
15.0
15.0
15.0
15.0
15.0
15.0
L4.0
14.0
74.0
14.o
0.0
14.8s s 2.84?.759
United Water PennsYlvaniaBilling Lag
UWPA Exhibit No. PL-1
Schedule 2-1
Page 22 of 36
Beginning
Read
S May-14
Endi ng
Read Service Billing
May-1-4
WeightedDays
TotalM 1,4M L4 DA
Average
Billing Service
Da
2
43
45
47
49
5L
53
57
72
74
76
78
82
84
86
92
94
1,02
L04105
106
1"08
1,tI113
119
12L123127
202
204206208
212
21,4
216
2L8222
231,
233237
239242
244246
2s32s62s7259266311
313
315
333
341354363
369
4/2s/144/Lh44/Ll1.44/r/1.44/Lh44/Ih44/L/t44/2/1.44/2/L44/2/1.44/2/L44/2/144/3/t4413h44/31144/4h4414h441411"4
414/L4414/1.4
414/1.4
414/144/7 /L44/7 /t44/7h44/8/144/8/1.44/8h44/811"4
4/e/144/e1L44/sl14
411011.4
411011.4
41r011.4
411.ol14
4/LL/1.44/L1./L44/1J/1.44/1.41L4
411.41]'4
4lr4lL44l14/L44/L4/144/L4/L44/14/L44/|sh44/1511.4
4h511.4
4h5h4411.6/14
4/7slt4411.6/L4
4/1.6/144/17 /1.4
4/17 /1.4
4l17 /1.4
sl23/L4 28
slr/1.4 30
shlr4 30
s/1.h4 30
slL/LA 30
s/t/L4 30
s/L/1.4 30
sl2/1"4 30
sl2/r4 30
s/slr 33
slsl14 33
slslr+ 33
5lsl1.4 32
sl6l14 33
sl6h4 33
5/6/1.4 32
s/7114 33
sl1l1.4 33
s/7 /r4 33
s/7 /r4 33
5/7 h4 33
sl7 h4 33
sl7 /L4 30
sl8l14 31
sl8l14 31
s/811.4 30
s/811.4 30
s/911.4 3L
s/elL4 31
s/9/1.4 30
s11.211.4 33
s11.2/1.4 33
sl13/L4 33
511311.4 33
slß11_4 33
s/1.41]4 34
s/1.4114 33
s/1.41L4 33
5/3.4/14 33
s/ß/L4 31
slls/L4 31
slts/\4 3r-
s/ß11"4 31
s/Ls/L4 31
sltsh+ 31
sllslr 31
slr6/74 31
s/1.6h4 31
5/1.6h4 31"
sh6l1.4 31
s/r9/14 33
s/L6/L4 31
sheh+ 33
5/1.9/L4 33
s/20/t4 33
5/20/1"4 33
5120/L4 33
5/23/t4 o
5/L/t4 0
s/t/3.4 0
s/L/1.4 0
s/7/r4 0
s11.11.4 0
sl1./r4 0
sl2/L4 o
sl2/L4 0
sls/1.4 0
sls/1.4 o
s/s/1.4 o
s/s/r o
s/611"4 0
s/6h4 o
s/611.4 o
sl7l1.4 0
517 /1.4 0
sl7 /r4 0
sl7 /1.4 0
sl7/1.4 0
s/71r4 0
s/7/1.4 o
s/8/14 0
s/8/L4 0
sl8h4 o
sl8/r4 0
sle/1.4 0
s/sh4 0
s/e/74 0
s/L2/L4 o
s/1.2/r4 0
s/13/1.4 0
slr3/3.4 0
slt3/1.4 0
s/1.41]'4 0
s/1.41L4 o
s/1"4/L4 0
s11.4/L4 0
slrs/74 0
sltslt4 o
s/ts/1.4 0
slls/t 0
slls/1.4 0
5/Ls/r4 0
s/ß/1.4 o
s/3.6/74 o
s/1.6/14 0
sl76h4 0
s/76/1.4 0
s/19/1.4 o
s/L6h4 o
5/19/t4 0
s/19/14 0
s/20/1.4 0
sl20/r4 0
5120/L4 0
0.1s 5
0.31
0.13
0.08
0.07
0.06
0.06
0.07
0.08
0.07
0.r40.27
0.r70.09
0,08
0.07
0.30
0.09
0.07
0.05
0.10
0.28
0.11
0.08
0.09
0.05
0.070.1L
0.07
0.10
0.10
0.10
0.09
0.09
0.09
0.06
0,10
0.08
0.08
0.06
0.06
0.07
0.07
0.05
0.09
0.16
0.32
0.06
0.09
0.09
0.08
0.1l-
0.10
0.07
0.13
0.09
0.07
32,81,3
6L,25526,65316,619
13,003
12,6291"L,864
13,945
1,6,5r7
1,3,228
25,69048,66430,96915,4181"4,655
1,2,560
53,5s315,90273,L439,867
L7,7395L,2072r,0L814,854L7,756L0,t711,4,239
20,41,4
1"3,249
t9,44218,08417,4431"7,033
16,71816,252
1"L,316
t7,45613,79013,747L2,05r1L,43813,43r1,2,683
8,678L6,78930,79961,33917,76r1,6,618
17,235L4,279
20,552L8,54912,57523,63715,556
14.0
15.0
15,0
15.0
15.0
15.0
15.0
15.0
15.0
16.5
16.5
L6.5
16.0
16.5
16.5
16.0
16.5
L6.5
16.5
16.5
16.5
16.5
15.0
15.5
1.5.5
15.0
15.0
15.5
15.5
15.0
L6.5
16.5
16.5
1_6.5
L6.5
17.0
16.5
16.5
16.5
15.5
15.5
15.5
L5.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
16.s
15.5
16.5
16.5
16.5
16.5
16.5 12,608
U nited Water PennsylvaniaBilling Lag
UWPA Exhibit No. PL-1
Schedule 2-1
Page 23 of 36
Begin ni ng
Read
le # May-L4
Ending
Read Service
Ma L4
Billing
May-14
BillingD
Average
Service WeightedDays
TotalM 1,4
374
378379381
382383
384
389
392394396
398
401,
403
407409
4r],4L34r7419422
424426
428431,
432
433437
439
s09517
521,
532622
637
6s366470371,1,
71,5
724
735737
740742
744
746
747
t48755760766774
776
780
4/2L/1.44/2Lh4412111.4
412711.4
3121.11"4
3/21./14
3/21/L43/24/1.4
3/24/1.4
3/24h43/2s/L43/2s/143/2sh43/2s11.4
3/26/143/26/1.43/26/t43/26/1.4312611.4
3127/143/2711.4
3127/1.4
31271L4
312811.4
3128/L4
3/28h43/28/t43/31./L43/31./143/3t11.43131.11.4
3l3rh43/31/1"4
3/3r/1.43/3r/1.43/3r/1.43/3tlt43/31./743/3u1.43131.114
3/31/L43/3L/t43/3L/L44/L1144/211.4
4/311.4
41411.4
417 /1.4
4/7 /144/8/1.44/el14
4/r011,4
4/1.1.11.4
4/1411.4
4/1511.4
s/2r/L4 30
s/2r/r4 30
s/2t/14 30
sl21.lr4 30
4/22/L4 32
4/2211.4 32
4/22114 32
4/23/L4 30
4/23/14 30
4/23/L4 30
4/24/L4 30
4/24/14 30
4/24/14 30
4/24/L4 30
4/2s/r4 30
4/2s/L4 30
4/2s/1"4 30
4/2s/14 30
4/2s/14 30
4/281]'4 32
4/28/L4 32
4128/14 32
412811.4 32
412s11.4 32
4129/1.4 32
4l2e/L4 32
4/29/t4 32
4/30/L4 30
4/30/L4 30
4/30/14 30
4/3011.4 30
4/3011.4 30
4/30/14 30
4/30/1.4 30
4/30/t4 30
4/30/1.4 30
4/30h4 30
4/30/14 30
4130174 30
4l3olr4 30
4/30/1.4 30
4/30/t4 30
4/30/t4 30
s/1./14 30
sl2l1.4 30
sls/1.4 32
sl6/L4 32
sll /1"4 30
s/7 /1.4 30
s/8h4 30
s/sh4 30
sh2/r4 32
slt3l1.4 32
s/L4/L4 30
s/1,sh4 30
sl2rh4sl2t/14slztl1.4s12711.4
4/22/144/22/t44/22/1.44/23/1.44/23h44123/14
4124/1.4
412411.4
4124114
4124/1.4
4l2s/1.4412s/t44/2s/1.44/2s/1.44/2s/144/28/144/28/L44128/1.4
4128h4412s/144129/1.4
4/29/1.44/2e/744/301144/30/1.44l30/t44130h44/30/1.44/30/1.44/30/L44l30/t44130/L4
4l30h44/30/144/30lL44/30/t44130/1.4
4l30/144/30h4
s/1./L4sl2h.4slsl1.4sl6/L4s/7 /1.4
s/7 /14sl8h4sls/1.4
slt2/14s/1.3/L45/1.4/3.4
s/1.s/1.4
15.0
15.0
15.0
15.0
16.0
16.0
16.0
L5.0
L5.0
15.0
15.0
15.0
15.0
15.0
15.0
15.0
15.0
15.0
15.0
1-6.0
16.0
16.0
16.0
16.0
16.0
16.0
16.0
15.0
15.0
15,0
15.0
15.0
15.0
15.0
15.0
15.0
15,0
15.0
l-5.0
15.0
15.0
15.0
1-5.0
15.0
15.0
16.0
16.0
15.0
15.0
15.0
15.0
1,6.0
16.0
15.0
15.0
0.07 s0.08
0.16
0.04
0.13
0.07
0.26
0.r20.0s
0.08
0.21
0.08
0.08
0.09
0.05
0.06
0.06
0.07
0.06
0.16
0.38
0.L2
0.r20.08
0.09
0.02
0.L1.
0.11
0.07
o.1,4
0.10
0.0s
0.06
0.060.03
0.07
0.060.13
0.0s0.07
0.05
0.0s0.09
0.1L
0.06
0.21
0.080.040.07
0.060.05
0.07
0,06
0.11
0.33
14,2581,6,21,4
30,8838,879
24,469\2,47548,37023,91,4
9,694t6,L2241,38516,2851,5,L41.
16,860
10,483
rt,465L2,36013,522
12,82829,757
69,91421_,493
22,8531"4,879
17,6083,328
20,773
20,908L3,88427,66420,6L0L0,644Lt,120tL,7976,824
14,080
12,69025,6t1
9,411,
t4,7739,1 L0
r0,425L7,83821,,1,1,8
12,08139,9001,4,165
8,360L4,837
LL,T928,927
L2,795LL,86720,842
64,752
United Water PennsYlvaniaBilling Lag
UWPA Exhibit No. PL-1
Schedule 2-1
Page 24 of 36
Beginning
Read
e # May-14
Ending
Read
14
Service
Days
Billing
Ma
Billing
Days
Average
Service We¡ghted
Days
TotalM 1,4
411.611"4
4/17 /L44/2t/1.44124/1"4
412s11.4
412811.4
4l2e/144/30/144/LlL44/11t44/211441311"4
414/L4417 /L44/8/t44/eh4
4110114
41r1.174
411.4/1.4
411.4/L4
4/Ls/L44/Ls/t44/16/1.44/17 11.4
4121.11.4
412211.4
4122/L44/22/1.44/23/144/241144l2slt44/28/L44/2s114413011.4
413011.4
4/30/144/211.4
4/211.4
412/144/2/t44/s11.4
4lsl1.44/eh44/sl144/sh4
411.611.4
411.6/1.4
4/1.6/144h6/t43/24114312411.4
312411.4
3l24lL4
511.6114
sl20/1.4sl2rlL4s/23/L4s/27114sl28lt4sl29lL4sl30/1.4
s/1./1.4
s/7/L4s/2/L4s/s/14s/6/1"4
s17lL4sl8lL4s/eh4
s/t2/14sh3/14sl1.4h4sl14h.4s/ß/1.4s/16/t4s/19/L4s/20/1.4s121./L4
sl22l74sl22lL4s/22/t4sl23/1"4sl27 /L4sl28lt4s/29/L4s/29/14sl30h4s/30/14s/30/t4s/2/14sl2lL4sl2lt4s/2/14s/s11.4
sls/14s/e/L4s/s114slsl74
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s/2114s/2/14sle/1.4sle/14s/eh4s/s/14sle/74
s/t6h4s/1.6/1.4
sl1.6h4slL6lt44/23/1.44/23/1"4
412311.4
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15.0
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14.5
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15.0
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1"6.0
16.0
15.0
15.0
15.0
16.0
16.0
15.0
15.0
15.0
15.5
16.5
16.5
15.0
15.0
15.0
15.0
15.0
1-6.5
16.5
15.5
15.0
1"5.0
15.0
15.0
15.0
15.0
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15.0
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1 1,563
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15,351
29,409T3,L73
9,04810,906
5,724
6,8765,7696,2745,981
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6,45219,10s
7,665
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1s.s3 $ 2.969,978
United Water PennsYlvaniaBilling Lag
UWPA Exhibit No. PL-1
Schedule 2-'lPage 25 of 36
Begi nni ng
Read
# Jun-14
Ending
Read
J un-14
Service
Average
Service
Days
WeightedBilling
lun-14B illingD
Tota I
J u n-L4
2
43
45
47
49
51
53
5l
74
76
78
82
84
86
92
94
L021,04
105
1_06
108
111
113
119
121,
r23r27202
204206208212
2r42r6218222
23r233237
239242
244246
253256257
259266
311-
313
315
333
341,
354
363
369 6h
5123114
5l1.lt4s/tl1.4shl145/rh+s/Lh4shl1.4s/2/1.45l2lL4slsl145lsl1.4slslL4s/sh4s/6/14s/6114sl6l1"4s17l1.4
51711.4
s17l1.4
sl7 /1.4
s/7 /L4s/7/1.4s17 /1.4
sl811.4
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slr2l1.4slr2l1.45/13/L4s/13/L4sl13lL4slL4l1.4slt4/L4s/t4lL4s/1.4114
sl7s11.4
slrs/14s/1.sh4s/ß11.45/7s1L4slt5/14s/rsh4s/t6l14s/1.611.4
s/16/14s/16/L4she/L4s/16lL45/rsl],45/1.s11.4
sl2ol14sl2ol1.4
6/2s/L46l2lt46l2lL46l2lt46/211.4
6/21746/21L46/2/1.4
6/3/L46/3/L46/3/L4613h461411.4
614114
6/4/1.46/4/L46/s/L46lslt46lsl146lslL46lsl1.46ls/L46/6/1.46/61t4616114
6le/146le/L46/9/L46leh46/s/L4
6lro/146lr0l146lr0l14611.L/L4
611.1"/1.4
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6/12/1.4
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6/6/146/e/t46/eh46/s/146/e/146/e/L4
6/70/1.4611.0/1.4
6/r0/146/1.1/1.4
611.t/1.4
61L1.1],4
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6177/1.4
6/L6/146/17 /146/t7 /1"4
6178/1.4
6l18/1"4
T4
16.5
16.0
16.0
16.0
16.0
16.0
16.0
15.5
16.0
1,4.5
t4.51,4.5
15.0
t4.574.5
14.5
14.5
14.5
14.5
14.5
1,4.5
t4.515.0
14.5
14.5
16.0
16.0
15.5
15.5
15.5
14.5
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14.5
1,4.5
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74.5
74.5
L4,5
14.5
14.5
14.5
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73,8641,2,769
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23,3L647,28529,1,44
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16,983
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15,485
15,099
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8,683
16,337
31,8526r,8t61,1,,769
t6,7061"8,708
13,869
2t,36717,250
12,085
22,455
15,087
L2 0
U nited Water PennsYlvaniaBilling Lag
UWPA EXhibit NO. PL-1
Schedule 2-1
Page 26 of 36
Beginning
Read
# Jun-l-
Ending
Read
Jun-14
Service
Days
Average
Billing Service Weighted Tota I
J un-14Billing
Jun-14
374
378379381
382383
384389
392394396
398
40L403
401
409
4LT
4L3
41.7
4t9422
424
426428431,
432433437
439
s09577
52L532
622
637
653
66470371.1
71,5
724
735731
740742
744
746
741
748755760
766
774
776
780
s/2r11.4s/2rlL4sl21.h4sl2t/t44l22l144/22/144/221144/23h44/23h44/23h44/241144/241144/2411.4
4/2411.4
4/2s1L44/2s11.4
4/2slt44/2s1L44125/1.4
4/28/L44128/L4
4128/1.4
4128/L4
4129/144/2911.4
4/2e1744/2el144/3011.4
4/3011.4
4/301744l30/L44l30/144/30/L44/30/144/301144/301744/30/1.4413011.4
4/301L44l30l144130/1"4
4130/1.4
4/30/t4s/1./74s/2114sl5lt4516h4s/7 /t4s/7 /t45/8h4s/sh4
s/r2114sh3l1"45/t4l14s/15/14
6/19/L4 29
6lrslL4 29
6119114 29
6/1e11"4 29
512211.4 30
s/22114 30
s/221L4 30
s/22/74 29
s/23/14 30
5/23/1.4 30
s/23/L4 29
s/23/r4 29
s/27 /1.4 33
sl27 /1.4 33
sl27/L4 32
sl77/1.4 32
sl28lr4 33
sl28l14 33
sl2gl1.4 33
512811"4 30
s/281t4 30
s/29114 31
s/2e/L4 3rs/29/1.4 30
s/29/L4 30
s/30/L4 3L
sl3o/t4 31
s13011.4 30
sl30/14 30
sl3ol1.4 30
5/3011.4 30
s/30/74 30
s/30/14 30
s/30/L4 30
sl30/t4 30
sl3o/r4 30
sl30/1.4 30
sl30lt4 30
s/301r4 30
sl30lr4 30
s/30/1.4 30
s/30/1.4 30
sl30/1.4 30
612/L4 32
6l3lt4 32
6l4lL4 30
6/s/L4 30
6/611.4 30
616h4 30
6lel1.4 32
6110174 32
6/11./14 30
6/1,1/14 2s
6h6/L4 33
6/1.6/1"4 32
6/19/1.4 0
6/re/L4 o
6hs/t4 o
6/te/1.4 o
sl22/1"4 0
sl22/1.4 0
sl22/t4 0
5/22/14 0
s/23/L4 o
s/23/1.4 0
s/23/r4 o
s/23/r4 o
5/27 /t4 0
s/27/14 o
s/27 /1.4 0
s/27/r4 0
sl28/r4 0
s/28/L4 0
sl28/L4 0
sl28/r4 0
5/28/L4 0
s/29/L4 0
5/29/14 0
s/29/1"4 0
s/2s11.4 0
sl3ol1.4 o
sl3o/74 o
sl3o/1"4 o
sl3o/L4 o
5/30/14 o
s/30h4 0
s/3olr4 o
s/30h4 0
sl3o/L4 0
sl3o/14 o
s/30h4 0
s/30/74 o
s/30/L4 0
s/30/L4 o
s/30/t4 0
sl3o/L4 0
s/3011.4 0
s/3olr+ o
612/1.4 0
613/1.4 0
6/4h4 o
6/s/L4 0
616/L4 o
616/74 o
6ls/1.4 o
6/1.0h4 0
6/11h4 0
6h1./L4 o
6/1.6/14 o
6h6h4 0
0.07 s0.08
0.16
0.05
0.L2
0.06
0.23
0.12
0.05
0.08
0.2t0.08
0.09
0.10
0.06
0.07
0.07
0.08
0.08
0.15
0.35
0.r20.r20.08
0.09
0.02
0.r20.11
0.07
0.t40.100.05
0.060.06
0.03
0.07
0.07
0.L2
0.0s
0.07
0.05
0.05
0.09
0.r20.07
o.2t0.07
0.04
0.07
0.07
0.040.06
0.05
0.100.29
1,4,493
76,54432,046
9,767
23,85L12,380
46,35824,980
9,737L6,37842,63016,353
16,758r"8,51-8
1,1,,925
12,32873,387
14,530
14,838
30,23070,L7322,23323,83515,33017,240
3,L4923,59121,,622
L4,46027,6t820,67510,9081,r,789rr,4996,927
13,802
1"3,506
24,5739,6s3
14,71,9
9,683
1"0,682
17,73823,L2412,5604L,r4912,9748,3s8
14,71312,304
8,27217,766
10,s69
17,5L654,644
14.5
14.5
14.5
14.5
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15.0
15.0
14.5
15,0
15.0
14.5
L4.5
16.5
16.5
16.0
16.0
16.5
l-6.5
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15.0
15.5
15.5
15.0
15.0
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15.0
15.0
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16.0
16.0
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15.0
15.0
15.0
16.0
16.0
15.0
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16.5
16.0
United Water PennsYlvaniaBilling Lag
UWPA Exhibit No. PL-'lSchedule 2-1
Page 27 of 36
Begi nn ing
Read
e # Jun-1-4
Ending
Read
J u n-14
Se rvice
Da
Billing
J u n-l-4
Billing
Days
Average
Service WeightedDays
Tota I
Jun-1"4
5/16lL4s/20/t4s/21/1.4sl23l14sl27l14sl28l14s/2e/1.4s/30/L4
s/1.h.451111.4
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s/12/14s/13/1.4s11.411.4
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s/1611.4
slL6/1.45/L6/L4s/1.6/L44/23/144/23/L44/23h4412311.4
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869
87L873875
877
885
886
887
910
911
91291-3
914915
916
917
918
919
920921,
922
923924925926927
t5.07 $ 2,976,993
United Water PennsYlvaniaBilling Lag
UWPA Exhibit No. PL-1
Schedule 2-1
Page 28 of 36
Beginning
Read
Cycle # Jul-14
Endi ng
Read
J u l-14
Se rvice Billing
J u l-14
Billing
Days
Average
Service WelghtedDays
TotalJ u l-L4
2
43
45
41
49
5L
53
57
74
761Q
82
84
86
92
94
L02104
105
106
108
Lt1,L13
119
T2L
L23
r27202
204206
2082L2
214216
218
231,
233231
239242
244246
2532s6257
2592663L1
313
315
333
341,
354363
369
L0/147/
6/2s114612114
61211.4
6/2/1.4
6/2h46/2/L46121L4
61211.4
61311.4
61311.4
61311.4
6/3/1.4
6141L4
6/4h46l4lt461413.4
6/s174615h46lsl1.46ls/146ls1746/s11.4
616/146/611.4
6/6h46/s/L46/e/146/s/146/sl146lsl14
611.01L4
6lrolL46/1.011.4
611.1./14
6/tL/1.4611.1174
6l12/L46/L2h46/12/L46h311.4
6lt3l746lL3/1.46/13/1"4
6h3/L46/131746/731146116l146h6/L46/1.6/L46/t7 /146/L7 /1.4
6/1"611.4
6/1711.4
6/17 114
6/781146/181146l18l14
712s11.4
7 11.11"4
7lLlL47 l1.l147lr/1.47ltl1.47 /r/t47 11.11"4
7 /21L47/211.4
71211.4
712/1.4
713/t47/3h47 /3/1.47 l7 11.4
717174
717 /r4717 /L47 17 /1"4
7 /7 /147 /7 /t47/8h4t /8/1.471811.4
71811.4
7lslL47lel1.47lel147le/1.4
7 /2s1L4 0
711/1.4 0
t /1/L4 o
7lL/r4 0
7lr/1.4 o
7/1./74 0
7/1.1]"4 0
7/1./L4 o
7 /2/L4 0
712/t4 0
7 /2/1.4 0
712/1.4 0
713h4 0
7 /3/1.4 0
7/3h4 o
7/7/!4 o
717/1.4 0
7/7/1.4 0
7/7/14 0
7/t/74 o
7/7/14 0
717 /14 0
7/8/1.4 0
718h.4 o
7 /8/r4 0
7 /811.4 0
7 /9/1.4 0
7 /9/L4 0
7leh4 o
719/74 0
7 /1.0/74 0
7lrol1.4 o
7 /10/1.4 o
7/1.1./14 0
7 11.1.11.4 0
7 /Lrl1"4 0
7 /r4/t4 0
7 /1.4/74 o
711"4/1.4 0
7 /L'/L 0
7hs/L4 o
7/7s/r4 0
T lrslr 0
7lL5/1.4 0
7 /rs/t4 0
7 /rs/1.4 0
711.6114 0
7 /r6/L4 0
7 /t6/1.4 0
7 /1.6/14 0
7/77/14 0
7 /1.61L4 o
1lr7/L4 0
7lt7/1.4 o
7 /18/14 0
7/1.8h4 0
7 /1.8/14 0
0.16 s0.36
0.140.080.06
0.06
0.06
0.07
0.080.060.11
0.24
0.15
0.080.060.07
0.40
0.09
0.070.050.09
0.29
0.r20.080.09
0,040.070.100.07
0.10
0.080.080.08
0.080.080.06
0.r_0
0.070.07
0.070.07
0.07
0.070.0s0.09
0.21,
0.300.060.080.09
0.09
0.100.09
0.06
o.r20.070.06
32,69576,72030,8331,7,234
13,049
13,336
1,t,962L4,49316,4t8L2,32923,60751,08332,7L216,09513,64013,797
77,34516,743L4,53810,535
L8,33456,02823,689L5,8r218,3289,527
14,880
2L,29513,856r-9,969
17,53216,680L6,43616,093
16,05811",8L5
L8,5 19
13,747
13,777
13,48213,r4514,L5513,2889,698
17,43640,28561,481L2,297
17,38019,741L7,767
21,61918,51,2
12,39424,702
75,072
12,762
7 /1.0/1.471r011.4
7lr1.lL47l1.LlL41 /1"L/1.4
7 11.411.4
7174/1.4
7 /1.4/1.4
7hslt47hsl1.47l\sl14T lrslL47 /1s/L4t/ß/L47l1.sl14717611.4
711.6114
7 /16/1.47 /1.6/147 /r7 /r47 /t6/1.47h711"4
7h711.4711.8114
711.811.4
711.81L4
30
29
29
29
29
29
29
29
29
29
29
29
29
29
29
33
32
32
32
32
32
32
32
32
32
29
30
30
30
30
30
30
30
30
30
30
32
32
32
32
32
32
32
32
32
32
30
30
30
29
30
30
30
30
30
30
30
15.0
14.5
74.5
L4.5
L4.5
14.5
14.5
L4.5
L4.5
1,4.5
1,4.5
1,4.5
L4.5
t4.514.5
16.5
16.0
16.0
16.0
16.0
16.0
16.0
16.0
16.0
16.0
14.5
15.0
15.0
15.0
15.0
15.0
L5.0
15.0
15,0
15.0
15.0
16.0
16.0
16.0
16.0
16.0
16.0
16.0
16.0
16.0
16.0
15.0
15.0
15.0
14.5
15.0
15.0
15.0
15.0
15.0
15.0
15.0
U nited Water PennsYlvaniaBilling Lag
UWPA EXhibit NO. PL-1
Schedule 2-1
Page 29 of 36
Begin n¡ ng
Read
Cycle # Jul-L4
Ending
Read
J u l-14
Serv¡ce BillingJ u l-L4
BillingDays
Average
Service
Da
WeightedDays
Tota I
Jul-14Da
374
378379381
382383
384389
392394396
398
401
403407
409
4r1.
413
417
419
422
424426428431,
432
433431
439
509
517
521,
532622
637
653
664703711.
715724
135737
740742
744
746
747
748755760
766
774
776
780
6hslt46l7s/1.46lteh46lte/t4s/22h4s/2211.4
s/2211.4
sl22/1"4sl23/L4s/23/14s/23/14s/2311.4
sl27lL4sl27lL4sl2t 11.4
sl2t /1.4
s/2811.4
s/28114s/28174sl28/L4sl28/L4s/2e/t4s/2s114s/291L4sl2e/1.4sl30/1"4s/30/3.4s/30/74s/301L4s/3011.4
sl30/1.4s/30/t4s/30h.4sl3ol1.4sl30l14sl30/1.4s/30/14513011.4
s/301L4sl30/L45130/1.4
s/30114s/30/t4
6/2/146l3lt4614/L46/s/t46/6/746/6h46ls/14
6lro/1.46/Lr/1.46/tLlt46/t6,11.4
7 /21.11.4
7 /2r/1.47/2rh47lztl146l20/t46l20/t46/20h46/2311"4
6/231L46123/L4
6124/L4
6l24l146124/1.4
61241L4
6/2511.4
6l2s/1.46l2s/L46l2s/146/2s1746/261146126/14
6126/L4
6126/14
6/271146/2711.4
6127 /1.4
6127 /1.4
613011.4
6/30lt46130h46l30/146l30h46/30l146l30lt46l30/L46l30lt46/3011"4
6/301L46130/14
613011.4
6/301L46l30lt46l30/14
7 l1.l14712h471311.4
717h47/8/L4718/3.4
7lsl1.471L011.4
7 /L1./147/1.4/14T ltsl1"4
7 /2L/1.47 /23.11.4
7/21./L47l2ut46l20h46/20/1.46/201L46/23h46123/t46123/1.4
6/24/1.46/2411.4
6/24/1.46/24/t46l2s/146/2s11"4
6/2511.4
6/2s/1.46/2s/t46126/1.4
6/2611.4
6/26/146/26/t46/27 /146/2711.4
6/27 /L46/27 /146l30/1.46/301746/30/L46/30/t46l30/146/30/L46/30/146l30/1.46130lt46/30/146/30/1.46l30l146/30/t46/30/1.46l30lt46/30/L47ltl1.47 /2/L47/3h47 /7 /1.4
7 /8/t47/8h47lel14
7lrol1.47 /t:-/t47/1.4h47 /rsl1.4
16.0
16.0
16.0
16.0
14.5
t4.514.5
16.0
15.5
15.5
16.0
16.0
14.0
t4.01,4.5
L4.5
14.0
1,4.0
74.0
14.5
14.5
3.4.0
1,4.0
14.5
t4.514.0
14.0
15.5
15.5
15.5
L5.5
15.5
1"5.5
L5.5
15.5
15.5
L5.5
15.5
15.5
15.5
15.5
15.s
15.5
L4.5
\4.514.5
16.0
16.0
16.0
15.0
15.0
15.0
16.5
L4.5
15.0
0.08 s0.10
0.17
0.0s
0.11
0.06
0.22
0.14
0.05
0.09
0.23
0.09
0.01
0.08
0.0s
0.06
0.06
0.06
0.06
0. L5
0.32
0,10
0.10
0.07
0.08
0.01
0.10
0.11
0.08
0.L4
0.1-1
0.06
0.06
0.06
0.04
0.07
0.07
0.r20.0s
0.07
0.05
0.0s
0.09
0.11
0.06
0.18
0.07
0.040.07
0.06
0.04
0.06
0.06
0.07
0.36
L5,15218,52s32,87310,633
23,990L2,r3447,87726,28810,150
18,689
44,89317,8621-5,1"66
16,186tL,29412,28913,608
L4,2641,3,77L
3 1,590
68,4402r,6272L,6521"5,423
16,7752,982
27,35422,481.
t7,0r528,721,
22,17612,07512,7181,2,L60
7,46rL3,848
1,4,435
24,8019,479
1,4,665
9,429L0,484L7,5L822,717Ll,97039,00713,3888,373
13,657
t2,7728,101
1L,641
7
32
32
32
32
29
29
29
32
31
31
32
32ao
28
29
29
28
zó
28
29
29
28
28
29
29
28
28
31
31
31
31
31
31
31
3l-
31
31
31_
3L
31
3r-
31
31
29
29
29
32
32
32
30
30
30
33
29
30 7
1,1,,148
15,5 15
74 577
United Water PennsYlvaniaBilling Lag
UWPA Exhibit No. PL-1
Schedule 2-1
Page 30 of 36
Begi nning
Read
le # Jul-14
Ending
Read
J u l-14
Service Billing
J u l-14
Billing
Days
Average
Service WeightedDays
Tota I
Jul-1"4
782
784786788
790t92794796801
803
807
809
811
813
835
837
839
849851
853
855
857
859
861
863
864865
867
869
87L873875
877
885
886
887
910
911
912913
914915
91,6
917
91-8
919
920921,
922
923924925926927
6/r7 /146/18/1.46/79h46l24lL46/2s/146/261146/2711.4
6l30lL46/2/L46/2/L461311.4
614/1.4
6lsl146/61L46/e/14
6/to/L46/rrlL46/12/1461r211.4
6lt3lL46/1.3/L46/13/146/16/146l17 lL46lLel1"46/20/L46/20/146l20h46l23lL46/24h46/2s/t46/261L4612711.4
6/30/146/30/146/30lt4
612/146/2/1.46/2/146/2h46lsl146le/1.46ls/146lelL46lsl14
6/16/L46/1611.4
6/1.61t4611.6/1.4
s/23/1.45/23/14s/2311.4
sl23/1.4
7 l17 /3.4
71r811.4
712u747l2slL47 /28/t47l2e/t4713011.4
7 /31.1L47 11./t4
7 11./14
7 /211"4
713114
717l14718/147 /e/1"4
711.0/1.4
71Lt|1.4711.41L4
7lrsl1.4t/ß/L47 /16/L47 11.6/1,4
7 117 11"4
711.811.4
7/21./147123/14712311"4
712311.4
7 /24/147l2s/14712811.4
7 /2e11.4
7l3o/L47l3rh47131.1t4
7 /31/t47 /2/t47/2h47121L4
7 /2/L47 /e/147lel1.47lelL47le/1.41/elt4
71t611.4
711"6/1.4
7/t6/74711.6114
6/23/1.46/23/t46/23/146l23l14
7h71147 /r811.47 /2L/147 /2s/147l28l147/2eh47 /30/141l3r/1.4
7 lt /L47lthL7/2h47 /3/147/7/t4718174
7le/147/r0h47 /1.L/t47 /1.4/t4T lrslL47 /rslt47 /1.6/L4t /1,611.4
t l17lr41lL8/147 /21./L47 /23/1.47/231147123/747 /24/L47 /2s11.47l28l147/2eh47 /30/1.47 131.11.4
7 /37/147 /3r/1"4
7 /2/1.4712/147 /2/147 /211.4
7le/L47 le/1.47lslt+7lelL47 lel14
7 /1.611.4
7lL6h47 /1.6/1.47h611.46123/L46/23/1.46/23h46123/t4
15.0
15.0
16.0
15.5
16.5
16.5
16.s
1-5.5
L4.5
14.5
L4.5
t4.5r_6.0
16.0
15.0
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16.0
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16.5
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16.0
16.5
16.5
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15.0
15.0
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15.0
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15.0
15.0
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15.5
15.5
15.5
0.0s s0.07
0.06
0.07
0.060.08
0.06
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0.07
0.100.1.3
0,12
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0.22
0.1_0
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0.10
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0.11
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0.080.09
0.07
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0.06
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0.03
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0.040.05
0.040.03
0.05
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0.040.01
r"0,515
13,477
12,393L4,21310,73414,868
LL,275
13,r51,28,t7917,90018,520
73,972
L4,227
19,816
15,950
14,192t9,74024,55223,32627,21919,950
42,26819,989
34,99829,98019,68278,30229,3r922,44513,37014,65614,68677,838L4,3739,839
Lt,9446,006
7,2686,4327,2606,385
10,041
10,s60
8,7839,7247,8406,681
TO,25L
8,r326,424
19,4789,195
7,307
1,4 1,4
30
30
32
31
33
33
33
31
29
29
29
29
32
32
30
30
30
32
33
32
33
33
31-
31
32
33
33
33
31
3t33
33
33
3L
31
31,
30
30
30?n
30
30
30
30
30
30
30
30
30
31
31
31
31
31
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
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0
0
0
0
0
0
0
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0
0
0
0
0
0
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0
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0
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0
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0
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0
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0 t76
Ls.27 s 3,105,313
United Water PennsYlvaniaBilling Lag
UWPA Exhibit No. PL-1
Schedule 2-1
Page 3'l of 36
Begin ning
Read
le # Aug-L4
Ending
Read
-1"4
Service
Days
Billing Billing
Au 1,4
Average
Service
Days
Weighted TotalI4
2
43
45
47Âo
51,
53
57
72
74
76
78
84
86
92
94
702L04L05
1_06
108
1- 1L
L13
119
t2t1231,27
202
204206208
2L2
2r421,6
2L8222
231,
233237
239242
244246253256257
259266
311
313
315
333
341,
354
363
369
7lzslL47lLl1.47 11.11.4
7l1l147 11.11"4
t /L|L47 11.11.4
7lLl1.4712/L4
7l2l147l2lt4712h47 /3174113/14
713/14
717 h.4717lt47/7h47 /71147 /7 /1.4
7 /t /1.4
7/7h4718/L4
718h4718114
7 /81t47 /e11.4
7leh47ls/L47lsl14
7 /L011"4
7 /L0/L47110/1.4
7 11.1.1t4
7 /1.71147lLtl1.47l14/14711.4/t4
7 /1.411.4
7 /151747/Ls/t4T ltslt4717s13"4
7 /Lsl1.47 /rs/147/15/1.4711.611.4
711.6/14
711"61L4
7 /L611.4
7 /L7 /1.4
711,6/t4
7 l17 /1.4
7 lt7 11,4
7lr8l74711.811.4
8l2sl14Bl1"lL48ltl14811./L4
811.h4
8/Ll1.4811-lL4
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8/s/148lsl74816/1.4
816/1.4
8/7 /1.4
8/111481711.4
817 /148/7 /1.4
8/7 /148/7 /148/8/148/811.4
8l8l148181L4
8/1.1.11.4
811.1./1.4
81L1./14
8lL1.lL481r211.4
8/t2/1.48lt2/14811311.4
8/13/14B/1"3/14
811.4174
811.411.4
8114/L4
8/Ls/14ths/1.48l\s/148/Ls/L48/rs/148175l14th5/L4811.8/1.4
8/L8/14811811.4
811.811.4
8lrel1.4811.8h48/tsh48/rel148/2011.4
8l20/L4
8l2s/L48lL/148/tl1.4Bh"lL4811./14
8lrl1.4thlL48lth4814/3.4
8/4/1.48/4h48/sh48lslt4816h48/6/L48/7 /14817 /1.4
8/7h48/71148/7 /1"4
8/7 /148/7 /14818/1.4
8/81148/8114818/1.4
811.1./1.4
Bl1.L/1.4
8/11.11.4
8/1.1/L48/12/1,48/L21148/]-2/148l13/148/13/1.48/13/L48/1.4/1.4
817411.4
8/L4/14ths/L4811.s11.4
8/Ls/1.48/rs/14811.s11.4
8/Ls/148/7s/L4811.8/74
8l18lt48/78/L48/18/1.4811911.4
8/L8/1.48/Ls/L48/Le/1.48/20/L48/20/L4
7 8l14 1,4
15.5
15.5
15.5
L5.5
15.5
1_5.5
15.5
15.s
16.5
16.5
16.5
17.0
16.5
17.0
17.0
15.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
16.5
16.5
16.5
16.5
16.5
16.5
r.6.5
16.5
16.s
16.5
15.5
1"5.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
15.5
16.5
16.5
16.5
16,5
r"6.5
16.5
16.5
16.5
16.5
16.5
16.5
0.16 5
0.33
0.13
0.08
0.06
0.07
0.06
0.07
0.10
0,07
0.13
0.32
0.16
0.09
0.08
0.06
0.29
0.08
0.06
0.0s0.09
0.33
0.11
0.07
0.09
0.05
0.08
0.11
0.08
0.11
0.10
0.09
0.09
0.09
0.09
0.06
0.08
0.06
0.07
0.06
0.06
0.07
0.06
0.040.08
0.19
0.3s
0.07
0.09
0,10
0.09
0.1,2
0.10
0.07
0.1,4
0.08
0.07
32,69768,46t25,84417,347
1,3,264
L4,20512,32514,545r8,26412,98625,80959,70031,,329
16,541,
15,556
12,808
60,09816,613
12,921,
9,65418,44167,06323,49814,449L8,793
9,549L5,757
2r,708L4,61220,729L8,67517,65816,946L6,4421.6,466
12,0461,6,804
12,8841,3,49I13,23912,08313,401
13,0809,t97
16,642
38,41,4
66,969L2,831,
17,59419,813
17,gLT22,29019,232
12,59025,961.
15,803
I 270
United Water PennsYlvaniaBilling Lag
UWPA Exhibit No. PL-1
Schedule 2-1
Page 32 of 36
le# Au
Begin ni ng
Read
Endi ng
Read Service
Au L4
Average
Billing Service WeightedDays
BillingAug-14
Tota I
-14
374378379381
382383
384
389
392394
396
398
40r403
407
409
41,1
413
4L7
419
422
424426428431,
432433437
439
s095r752t532c11
637
653
66470311.1.
7t5724
735737
740742
744746
747
748755760
766
774
776
780
7/21/147121./L4
7 /2L/141/2r/L46/20/146/20/1.46/20l146/23/146/23/t46/23/L46/241L4612411.4
6124/1.4
6/24/L46/2s/L46/2slt46/2s/146/25/146/2s11.4
6/261746126/L46126h46/26/1.46/27h46/27/t46/27/1.46/271746/301146/30lt46/30/L46l30/L46l30/L46l30h46/30/146/30/746/30l146l30/L46l30/t46130/1.4
6/30/1.46/301146/3011"4
6l30/147 /t/t47 /21147 /3174717h4718/14718/147ls/L4
7hO/147l11/L4711"4/14
711.s/1.4
7 /L6/1"4
8/2r/r4 31
8/2r/L4 3L
8/21./L4 31
8/21./1.4 31"
71231L4 33
712311.4 33
7123h4 33
71241L4 31
712411"4 31
7l24l14 31
7 /2s/L4 31
7 /2s/1.4 31
7 /2s/r4 3L
7 /2s/!4 31
7 /28/14 33
7128114 33
712811.4 33
7 /2811"4 33
7/281L4 33
7 /29/t4 33
7 /29/L4 33
7 /29/14 33
7129/74 33
7l3oh4 33
7 /30/14 33
7 /30/1.4 33
7/30/14 33
7/3r/r4 31
7/3r/t4 31
7131./14 31
713Llt4 31
7 /3u1.4 3L
7 /31.114 31
7 /31./1.4 31
7 /3L11.4 31
713u1.4 31
713u1.4 3L
7 /31.11.4 31
7 /3u1.4 31
7 /31./14 31
t /31/14 31
7l31l14 31
7 /31.11.4 31
8/t/L4 31"
8/413.4 33
8/sh4 33
816114 30
817 /L4 30
8/7h4 30
818h4 30
8/tr/1.4 32
8/L2/L4 32
8/r3h4 30
8/1.4/1.4 30
8/15114 30
8/21./14 0
8/2t/r4 o
8/21/14 0
8/2r/74 0
7 /23/14 o
7 /23/L4 o
1/23/L4 0
7124/14 0
7/24/1.4 o
7124/14 0
7 /2s1]'4 0
7 /2slr4 0
7 /2s/r4 0
7 /2s/L4 0
t /28/3.4 o
7128/74 o
7128/1.4 0
7 /2811.4 0
7 /28/14 o
7 /29/14 0
7/2s/L4 0
7/29/14 0
7 /2911.4 0
7 /30/14 o
7 /30/L4 0
7 /30/1.4 0
7/30/14 0
713L11.4 0
7/3u1.4 0
7/31./L4 0
7 /3r/14 0
7131./1.4 0
7l3r/t4 o
7/31,/L4 0
7 /31./14 0
7131.h4 o
7131.114 0
7 /3ut4 0
7 /31/14 0
7/31./1.4 o
7l3Llt4 0
7 /3r/r4 0
7 /31/1.4 0
81L114 o
8/41L4 0
8/s/14 o
816/74 o
8/71r4 o
8/7 /r4 o
8/8/L4 o
th1./14 o
8/12/14 0
8/13114 o
8lr4lL4 o
8/L51L4 o
0.07 $
0.08
0.1,6
0.05
0.14
0.07
0.27
0.14
0.05
0.09
0.22
0.09
0.08
0.09
0.07
0.07
0.08
0.08
0.09
0.19
0.48
0.r20.12
0.09
0.10
0.02
0.r20.11
0.08
0.r40.11
0.06
0.06
0.06
0.03
0.07
0.07
0.13
0.05
0.08
0.05
0.06
0.10
0.r20.07
0.23
0.06
0.04
0.07
0.05
0.04
0.06
0.05
0.08
0.21,
L4,56517,07733,423
9,72226,16413,843
52,02529,43810,308
L7,8T445,40317,4321,6,741,
L9,L57
12,98512,833L5,497
L5,79817,278
35,84992,99823,83s23,s6717,24918,593
3,45423,8r92L,85415,86627,9932r,992L2,2T512,46212,36L7,083
1,3,s57
13,723
26,204t0,26176,09210,5 18
11,37920,28724,00712,97043,586T3,I768,373
1.4,392
11,,511
8,69912,272
10,33 1
L6,44043,824
15.5
15.5
15.5
15.5
16.5
16.5
16.5
L5.5
15.5
L5.5
15.5
15.5
15.5
1-5.5
16.5
16.s
16.5
16.5
1-6.s
16.5
16.5
16.5
16.5
16.5
16.5
16.5
16.5
15.5
15.5
15.5
L5.5
15.5
15.5
15.5
15.5
15.5
15.5
15,5
15.5
15.5
15.5
15.5
15.5
L5.5
16.5
16.5
15.0
15.0
15.0
15.0
16.0
16.0
15.0
15.0
15.0
U nited Water PennsYlvaniaBilling Lag
UWPA Exhibit No. PL-1
Schedule 2-1
Page 33 of 36
Cycle # 1,4
Begin ni ng
Read
Endi ng
Read
Aug-14
Se rv¡ce Billing
Aug-14
B illingDa
Average
Service
Days
We¡ghted
Da
Tota I
Aug-L4
7 117 /t47lL8/1.47 /21"/1.4
t lzsl147128/t47129/147 /30/747 /3r/147/1/14711h47 /2/147/3h47 /7 11.4
7 /81147lel14
7lt0/t4T lrrlL47 /1.4/1.4t/ß/1.4711s11.4
711.611.4
711.6/1"4
7 /r7 /1.4
7 /1811.47l2tlL47123/147 /23/147 /2311.47/241147l2s/147 /28/1"47 /2e1147l3o/1.47131./L4
7 /3L11.47 /3rlL4
712/1.4
7 /2/1.47 /2/L471211.4
7 ls/t47 /e11.4
7lel1.47ls/1.47 le/14
7 /L611.4
7 /1.6/1.4711.6/L4
7lL6/1.46/231146/23/1.46123/L46/23/1.4
8l18lt48/rel1.48/20l148l2s/1.48/26h48/271748/28/t48/2e/148/tl1.48/rlL481411"4
815114
8l6l148/7 /L48/8/L4
8l1J/1.4811211.4
8/t311.4
8/1.41t48/t4/L48lIs/3.48l18h48/Lel148/2011.4
812111"4
812211.4
8/22h48/22/1.48l2s/t48l26l148/271748/28/1.48128/14
8/2s11.4
8/2s/148l2sh4
81411.4
814l148/4/1"4
814/1.4
8/1.1.114
8l1L/1.4811.1.1t4
81t1.11.4
811.1.11"4
8lt8/t4811813.4
8lL\l148/t8h47123/14
7 /231147 /23/147123/L4
thglt4thsl1.48l20/L48/2s/1"4
8/26h.48127 /L48/28/L48/2e/1.48/1/14811./14
814/t48ls/148/6/L48/7 /148/8/14
811.1./t4
8/t2/1.48/131L48/14/L4811.4/L4
8/Ls/1"48/t81L48l\s/1.48120h48/2].11.4
8/22/L48/22/148122/t48/2s11.4
8/26/748127 /L48/281748/28/1.48/2s/L48/2e/148/2s/1.4
814/14
81411.4
814174
814/1.4
8lLLlt48/r1./L48l7L/148/r1.11.4
8/1"r/1.4
811811.4
8/t811.48/1.8/t4811.8/1.4
7l23lt47 /23/t47123/1"4
7 /231t4
16.0
16.0
15.0
15.5
L4.5
L4.5
t4.5L4.5
15.5
15.5
16.5
16.5
l-5.0
15.0
15.0
16.0
16.0
15.0
15.0
L5.0
15.0
16.5
16.5
16.5
15.5
15.0
15.0
15.0
16.0
16.0
15.0
15.0
14.5
L4.5
L4.5
14.5
16.5
16.5
16.5
16.5
16.5
16.s
16,5
16.5
16.5
16.5
16.5
16.5
16.5
15.0
15.0
15.0
15.0
15.0
0.0s s0.07
0.06
0.07
0.05
0.07
0.05
0.060.15
0,10
0.11-
0.08
0.06
0.09
0.07
0.08
0.10
0.11
0.10
0.r20.09
0.18
0.11
0.19
0.1,4
0.r20.110.16
0.72
0.070.08
0.080.10
0.07
0.05
0.0s0.030.040.03
0.040.03
0.06
0.060.0s0.05
0.040.040.05
0.040.03
0.10
0.040.03
0.00
10,568
L3,573L3,28613,357
LL,86415,6287L,19r12,66630,52819,49820,87515,034
13,193
L8,833
15,78415,138
20,43r23,75120,53525,4791-8,989
33,70020,74036,09329,3r324,78322,70832,97723,218L4,51676,57816,787
2I,3I2t4,244r0,214Lt,5646,4L67,3896,598
7,0306,669
L0,626
L0,787
9,0239,949
32
32
30
31
29
29
29
29
31
31
33
33
30
30
30
32
32
30
30
30
30
33
33
33
31
30
30
30
32
32
30
30
29
29
29
29
33
33
33
33
33
33
33
33
33
33
33
33
33
30
30
30
30
30
0
0
0
0n
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
U
0
0n
0
0
8,2256,825
10,389
8,0946,25s
20,9898,8066,811
7 T4
782784786788790792
794796801
803
807
809
811
813
835
ó5/
839
849851
853
855
857
859
861
863
864865
867
869
871,
873
875877
88s886
887
910
911
9t2913
91491"5
916
917
918
91-9
920921922
923924925926927
15.84 3,168,354
United Water PennsylvaniaBilling Lag
UWPA Exhibit No. PL-'lSchedule 2-1
Page 34 of 36
Beginning
Read
le # Sep-14
Endìng
Read Service
Days
Billing
J,4
Billing
Days
Average
Service
Days
Weighted TotalL4
1,4
31
32
32
32
32
32
32
32
30
30
30
29
30
29
29
29
29
29
29
29
29
29
31
31
31
3l-
29
29
29
29
29
29
29
29
29
29
29
29
29
31
31_
3l-
31
31
31
31,
29
29
29
29
29
29
29
29
29
29
29
8/2s11.4
8/1./1.4
BltlL48/r11.4
8lrlt4811.114
8l1.lt48/1.1L4
8/41148/4/L48l4lL48lslL4815h48l6lt4816h48/7h48/7 /L48/t/1.481711.4
8/7/14817h48l7l148l8l1481811.4
8/811481811.4
8/r1./148/r1./1.4
8/r1./14811111.4
81121L4
8/t2l148/12/148/13/1.48/t3h48/13/14811.411.4
8/14h48/1.4/148/Ls/L48/rs/L48/rslt4thsn48/rs/1.48/Ls/148/rs/1.48/18/L4811813.4
8118h.4
811.8114
8/L911"4
8/L811"4
8hel14Bhe/L48/20/t48/20/1.4
el2slt4el2lL4el2lL4el2lt4e/2/1"4
s/2/L4el2lt4sl2lL4el3lL4e/3/L4s/3/L4s/3/14sl4lt4el4lL4el4/L4els/1.4els/14e/5h,4s/5114s/s174slsl1.4elsl1.4el8/14el8/1.4e/8/t4e/8/14els11"4
sle11.4
elel1"4ele/L4
elt0/1.4s/1.011.4
9lrolL4911.1./14
s/11./149/Lt/1.4e/72/14eh2lt4sl12/L4e/75/t49/tsl1.4slIsl1.4sllsl14ehs/L49/Ls/149/rs/1.49/1.611.4
s/1.611.4
el16/L4sl76/1.49l17l14e/1.611.4
9/L711.4
9/r7114e/r811.4
e/18114
el2slt4sl2/1.4sl2/1.4e/2/1.4s/2114el2/L4sl2/t4s/2/1.4e/3114e/3/14sl3/L4el3/t4e/4/1.4e/4h.4e/4/t4els/1.4sls/t4e/sh4sls114e/sh4e/5/t4s/5/t4s/8/14sl8/14s/8/1.4e/8114ele11.4
ele/L4elsh4ele/14
9/LOl14e/70/1.4911.0/t4el1.t/1.4e/Lt/1.4s/1.1./L4
el12/t4s/12h4s/t2h4s/Is/14slTsl14shsl74e/ts/1.4ehslt4elrsl1.4s/Lsl74eh6/1.4e11.6/14
elL6h"4sl1611.4
9/t7h4e/1.6h4eh7/74elrT lr4e/1.8114
s/18/L4
15.5
16.0
16.0
L6.0
16.0
16.0
16.0
16.0
15.0
15.0
15.0
L4.5
15.0
1,4.5
L4.5
1,4.5
L4.5
1,4.5
74.5
14.5
L4.5
14.5
15.5
15.5
15.5
1.5.5
14.5
L4.5
14.5
14.5
14.5
1,4.5
t4.514.5
14.5
L4.5
14.5
14.5
14.5
15.5
15.5
L5.5
15.5
15.5
15.5
15.5
1,4.5
L4.5
L4.5
1"4.5
1,4.5
14.5
1,4.5
14.5
14.5
14.5
14.5
0.t7 5
0.36
0.1,4
0.09
0.07
0.07
0.07
0.08
0.08
0.06
0.r20.25
0.15
0.07
0.07
0.06
0.27
0.07
0.06
0.05
0.08
0.25
0.L2
0.07
0.11
0.05
0.07
0.10
0.06
0.1-0
0.08
0.08
0.070.07
0.07
0.05
0.08
0.060.06
0.07
0.060.07
0.07
0.0s
0.080.180.29
0.05
0.08
0.09
0.080.10
0.09
0.060.120,07
0.06
32,69769,09526,05717,68813,291L4,226
12,50915,627
16,070L2,42924,60452,05430,39815,008
1,4,044
11,888
56,44015,300
12,1819,588
17,759
53,85023,935t4,75521,r0910,082
1,4,566
20,088t3,28820,09117,39616,5 18
15,417
15,399
15,23910,638
L6,41512,4I0T2,65It3,20L12,031
13,39s
13,264
9,165
16,655
36,39461,90911,333
16,588
L9,66117,25020,37418,5921,1,,637
25,22914,826
4 1,
2
43
45
47
49
51
53
57
72
74
76
78a)
84
86
92
94
1,02
L04105
106
108
tr1,113
LL9
L211,23
1 )-7
202
204206208
212
2t4216218222
23r233231
239242
244
246
253
256257
259266
3113t-3
315
333
341,
354363
369
United Water PennsYlvaniaBilling Lag
UWPA EXhibit NO. PL-1
Schedule 2-1
Page 35 of 36
Cycle #
Beg¡nning
Read
Endi ng
Read
Sep-14
Service Billing
Sep-14
Billing
Days
Average
Service WeightedDays
Totalt4
374378
379381
382383
384
389
392394396
398
40L403407
409
4L1,
4t3417
4r9422
424426428431432433437
439
s09517
52t532622
637
6s36647037tt71,5
724735737
740742
744
746
747
748755760766
774
776
780 749
8/27/L48/2r/3.48/2th48/2t/147/2311.4
7l23lt4712311.4
712411.4
712411.4
7 /24/1.47 /2s/L47 /2s/147 /2s/1.47l2sl147l28lt47128/1.4
7 /28/L47 /28/L47 /28/147/2eh47 /2e/1.4712e11.4
7l29l147l30/L47 /30/147 /30/147 /30/1.47/3t/1.4713111"4
7137114
7 131./1.4
7l3r/1"47l3L/L47 /3r/147 131.11.4
t 13L1L4
7 131.11.4
7131./14
7 /31./t47 /3L/1.47 /3rl147 131./1.4
7 /3t/L4thl148/411.4
8/s1148/6114817 /14817 /148/8/L4
8/LrlL48/L2/148/t3/748/L4/14
e/te/14s/ts/74ehs/1.4shel74812211.4
8l22l14812211.4
8122/1.4
8/2sh48/2s/L48/2s11.4
812s11"4
8126114
812611"4
8/26/1"4
8/26/L48/26/t48/26/148/27/1.4812711.4
8127l148/27 /1.4
8/28/1.48/28/1.48128/L4
8l28lt48l28l148/2e11.4
8/2slL48/2eh48/2eh48/2s/14812e11.4
8l2el748l2e/148/2e/L481291L4
812s11.4
8/291148/29/148/2s/148/2s/1.48l2el14
el211.4
e/3/14s/4/74slsl74sl8l1.4el8/14sleh4
e/L0/L4e/1.1./14
9/1.2/L49/1.s11.4
s/tel1.4e/tel749/19/14ells/L48/22/148/22/1.48/22/148/22/148/2s11.4
8/2s11.4
8125/1.4
8l2s/148126/L4
8/26/t48/26/L48/26/148/26/t48126/1.4
8/27h48/271148/27 /L48/27 /t48/28/1-48/28h48/28/148/28/1"4
8/28/L48l2eh48l2e/148/2s/1.48/2e11.4
8/2s/L48l2e/1.48l2e/1.48/2911.4
8/29/t48/2s/148l2s/748/2s/1.48/2s/L48129/1.4
8l2sh48/2e/L4el2/L4e/3h4s/4/1.4e/s/t4el8/1.4e/8h4els/1"4
e/to/149/7r/t4e/12/1.4ells/1.4
14.5
1,4.5
1,4.5
14.5
15.0
15.0
15.0
1,4.5
16.0
16.0
1"5.5
15.5
1_6.0
16.0
14.5
1,4.5
1,4.5
14.5
15.0
L4.5
14.5
74.5
15.0
14.5
1,4.5
74.5
1,4.5
14.5
74.5
1,4.5
1,4.5
t4.51,4.5
14.5
L4.5
3,4.5
L4.5
14.5
1,4.5
1,4.5
L4.5
1,4.5
1,4.5
16.0
15.0
15.0
15.0
16.0
16.0
16.0
15.0
15.0
15.0
16.0
L6.0
0.07 5
0.08
0.r40.040.13
0.06
0.24
0.12
0.060.09
0.24
0.08
0.08
0.100.05
0.05
0.060.070.07
0.16
0.35
0.100,11
0.07
0.080.01
0.10
0.10
0.070.13
0.10
0.05
0.05
0.05
0.03
0.06
0.06
0.r20.04
0.07
0.040.0s
0.08
0.13
0.06
0.23
0.07
0.04
0.08
0.07
0.05
0.06
0.0s0,13
0.37
T4,L54L6,811
30,3959,38s
25,62572,59649,78324,557r0,672L7,52546,997
1,6,4r5L6,124L8,8621,1,250
Ll,LL8L2,917
13,90s74,255
33,60573,74322,07522,1,51
15,233L6,8273,034
2L,78420,84s14,505
27,3Lr21,,279
r1,49310,861
LL,5T7
6,81,2
12,85412,2T324,5t09,398
L4,4848,947
10,099
17,80024,3371,2,075
47,5491,4,392
8,373t6,L7212,6549,787
12,3941"0,924
24,985
29
29
29
29
30
30
30
29
32
32
31
31
32
32
29
29
29
29
30
29
29
29
30
29
29
29
29
29
29
29
29
29
29
29
29
29
29
29
29
29
29
29
29
32
30
30
30
32
32
32
30
30
30
32
32
United Water PennsYlvaniaBilling Lag
UWPA Exhibit No. PL-1
Schedule 2-1
Page 36 of 36
Cycle # Se T4
Begin n¡ng
Read
Ending
Read
Sep-1"4
Service Billing
Sep-L4
B illingDa
Average
Service
Days
Weighted Tota I
Sep-14Da
782
784786788790792
794796801
803
807
809
81L
813
835
837
839
849
851
853
85s857
8s9861-
863
864865
867
869
871,
873875877
885
886
887
910
911,
912913
914IL5916
9\7918
91-9
920921922
923924925926927
8lr8lt481Lslt48l20/L48/2sl14812611.4
8127lL48l28lL48/2eh48/rlL4th/748/411.4
8/s/1.48l6l1481711.4
818/14
811.1"/L4
8/12/t48/1.3/148114/74
811.411.4
81Ls/L4811.8/14
8/re/t48/20lt48/21,11.4
8l22l148/22/148/22/L48/2s/1.48/26/1.48127 /1.4
8/28/L48/2811.4
8/2s/748l2s/L48/2s/t4
814/1"4
8/4/148/4/L4814lL4
Blr1./1.4
8/1.L/148/1.1"/14
8/1.1.11.4
sltrlL4811.8/L4
8/t8/1.48/18h48/181L47123/1.4
7/23h47 /23/1"47 /23174
e|1711.4
e/t8174e/te/1.49/24/t4sl2sh4912611.4
e/2e11.4
e/30/14e/2h4e/2/t4eßl14s/4114slsl1"4sl8l14slel1.4
9/1.01L4
9/1.Ll149/1.2/149l|sl14911.s11.4
e/1.61L4
e/L6/L49/17/t4e17811.4
sl19l14e/2211.4
e/22/L4s/22h4sl23lt4sl24l14e/2s/L4e/26/L4el2el1.4sl30l14e/30/1.4e/30/L4
s13l1.4
s/31149131L4
e/31149/L0/L4sl10lt4elrolT4911.011.4
e/Lo/L49lr7lr4s11711.4
9117l14e/17 /1.4
8/2s11.4
8/2511.4
812s11.4
8l2sl14
s/17/1.4el18h4s/Le/74e/24/L4e/2s/1.4s/26h4sl2el1"4e/30/L4e/2/14s/2/1.4s/3/74sl411.4
slsl14el8/L4ele/14
9/to/1.4e/11.11.4
9/121L4elrsl1.4s/ts/1.49/L6/1.4e/1"611.4
sl17l14s11.8/1.4
e/re/14s/22h4el22l149122/L4e/23/74e/24114s/25/L4sl26/L4e/2s/14e/30/1.4e/30lL4e/30/t4sl3/74e/31L4e/31L4el3h4
e/Lo/1.49/1"011.4
e/10/L4e11.0/1.4
9/t0/L4s/17 /1.4
elrT /14s/L7h4s/r7lL48/2s/L48l2s/148/2sh48/25/14
15.0
15.0
15.0
15.0
L5.0
15.0
16.0
16.0
16.0
16.0
15.0
L5.0
15.0
16.0
16.0
l-5.0
15.0
L5.0
16.0
16.0
16.0
1,4.5
1,4.5
L4.5
L4.5
15.5
15.5
15.5
14.5
14.5
14.5
L4.5
16.0
r-6.0
16.0
16.0
15.0
15.0
15.0
L5.0
L5.0
15.0
15.0
15.0
15.0
15.0
15.0
15.0
15.0
16.5
16.5
16.5
16.5
16.5
0.07 s0.10
0.06
0.07
0.0s0.010.06
0.06
0.15
0.10
0.09
0.07
0.060.10
0.08
0.07
0.100.\20.11
0.t40.10
0.22
0.09
0.160.13
0.10
0.10
0.15
0.11
0.07
0.07
0.07
0.10
0.07
0.05
0.06
0.03
0.04
0.03
0.03
0.03
0.05
0.0s
0.04
0.05
0.04 '
0.03
0.05
0.04
0.04
0.12
0.05
0.04
0.01
13,93419,802
Lt,857L3,49310,94313,981L0,6101,7,97r28,68r18,890
18,89413,569
13,72019,301
L6,242
1,3,768
20,87324,4292t,86426,1,47
19,156
45,433L9,I4O
33,44827,73520,s6919,26029,99023,28314,508
15,63 1
L4,752
18,500L3,229
9,r70LL,1765,898
7,1976,1476,275
5,665
9,5759,8958,4299,3947,5366,996
10,016
7,5456,573
27,8539,452
30
30
30
30
30
30
32
32
32
32
30
30
302a
32
30
30
30
32
32
32
29
29
29
29
31
31
3L
29
29
29
29
32
32
32
32
30
30
30
30
30
30
302n
30
30
30
30
30
33
33
33
33
33
0
0
0
0
0
0
0
0
0
U
n
0
0
0
0
0
0
0
0
0
0
0
0
U
0
0
0
0
0
0
0
0
0
0
0
0
U
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
7,67r2527
15.04 3,062,706
Line
United Water PennsylvaniaCollection Lag
UWPA Exhibit No. PL-1
Schedule 2-2Page 1 of 4
Monthly
Date DaV AmountMonthlyAverage Date Dav Amount AveraseNo.
1
2
3
4
5
6
7
B
9
1-0
TIL2
13
1,4
15
16
1,7
18
19
20
2I22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
4L
42
43
44
45
46
47
48
49
50
51
52
53
1.011.12013
r0l212or31.01312013
1.014120L3
1,ols/201.3
1016/20L31.0/7 /20131.018/20L3
10l9/2013L0/r0/2013LolLrl2Or3t0/12/2013r0/13l2or3t0l14l2or3to/rs/20131.011.6/2013
t0/17/2013roll_8l2or31.011.912073
1.0/2012013
ro/2\/20].31.0/22/201310/231201370/24/2013ro/2s/20131.0/2612073
Lo/27 /20131.0/2812Or3
t0129/2013L0130/20131.0131./2013
1.1./Ll2Or3
Lrl2/20L31.t13/20131.114/2013
3.715/2013
t1./6/20L31.1./7 /201.31.1/8/201.3
1.1./9/2013
1.r11.0/20t311.11.1./20!3
1"1./12/2013
11./1.3/201.3
r1./1"4/2013
tL/ts1201.31.1./1.612013
1.1/r71201311./1.8/2013
1.1./1912013
1.1./2012013
1.1./21"/2013
Tuesday
Wednesday
ThursdayFriday
Satu rday
Su nday
MondayTuesday
Wednesday
Th u rsday
Friday
Satu rday
Su nday
MondayTuesday
Wednesday
Th u rsday
Friday
Satu rday
Su nday
MondayTuesday
Wednesday
Th u rsday
Friday
Satu rday
Su nday
MondayTuesday
WednesdayThursdayFriday
Satu rday
Su nday
MondayTuesday
WednesdayThu rsday
Frìday
Satu rday
Su nday
MondayTuesday
Wednesday
Th u rsda y
Friday
Satu rday
Su nday
MondayTuesday
WednesdayTh u rsday
2,600,657
2,626,02s2,644,081,
2,642,763
2,642,763
2,642,763
2,507,r882,530,036
2,5LL,297
2,s50,4ss2,55L,4652,551,4652,55r,4652,55r,4652,607,8792,524,377
2,485,6902,428,492
2,428,4922,428,4922,292,7282,168,7352,r40,3642,r73,3252,26r,1,06
2,261,1062,261,1,06
2,L37,4062,r96,0542,237,5342,444,4922,538,461.
2,487,697
2,487,697
2,487,697
2,520,1,39
2,547,4L7
2,585,4322,644,5482,644,5482,644,5482,644,5482,712,0242,762,5092,765,1"L2
2,749,65r2,749,65r2,749,65t2,545,2802,39s,8232,388,7932,4r1,927
2,438,1.0s
1.L/22/2013tL/23/2013L1./24120t37Ll2s/2013rrl26l201371127 12013
L1.128/2073
rr/29/201311./30/20L312/7/201312l2/20137213/20131214/201.3
1.2/s/20L3t2/6/20t3r2/t /20131.2/8/20131.2/912073
12110/2013L2lru2oL3L2/12/20t3L2/1.3/2013L2/1.412073
12115/20],3
1211.6/2013
r2l17 /20L3r2lt8/20L312/19/2013t2/2012013t2/211201312122/207312123/20L312/24/2013t2/2s/20131.2/26/201312127 /207312/28/20t312129/201312/30/2Or3L2/31.12073
r/1./20L41.12/20L4
1"13/201,4
r/4120741./sl2014L/6l2OL4L/7 /201.4Ll8/20147ls/201.4LllO/20L4Ll1.r/201.4tl12/201.4
Friday
Satu rday
Sunday
MondayTuesday
Wednesday
Thursday
Friday
Satu rday
Sunday
MondayTuesday
Wednesday
Thursday
Friday
Satu rday
Su nday
MondayTuesday
Wednesday
Thursday
Friday
Satu rday
5u nday
MondayTuesday
Wednesday
Thursday
Friday
Saturday
Sunday
MondayTuesday
Wednesday
Thu rsday
Friday
Satu rday
Su nday
MondayTuesday
Wednesday
Thu rsday
Friday
Satu rday
Su nday
Monday
Tuesday
Wednesday
Thu rsday
Friday
Satu rday
Su nday
2,399,7462,399,7462,399,7462,369,8962,395,8s42,395,8s42,395,8s42,39s,8542,395,8s42,39s,8542,383,3442,341 ,6342,349,7082,s03,9022,499,8782,499,81,8
2,499,8L82,400,2832,287,8102,279,88L2,417,5532,602,81,2
2,602,81,2
2,602,8122,s09,39s2,399,6962,446,5502,345,3352,468,0802,468,0802,468,0802,374,r902,309,6542,309,6542,262,4862,339,7452,339,7452,339,74s2,263,1062,44r,7942,44L,7942,494,9932,521,9942,521,,994
2,52L,9942,449,6422,s08,3902,554,0842,556,0L82,591,2832,591",283
2,59r,283
2,530,840
2,41,t,587
United Water PennsYlvania
Collection Lag
UWPA Exhibit No, PL-1
Schedule 2-2Page 2 oÍ 4
LineAmount
MonthlyAverage Date Amount
MonthlyAverageDaVNo. Date DaV
1
2
3
4
5
6
7
8
I10
1I1,2
13
1,4
15
16
L7
18
19
IU21,'))
23
24
25
26
2l,a
29
30
31
32
33
34
35
36
37?Q
39
40
4t42
43
44
45
46
47
48Âo
50
51
52
53
1./13/20L4LlL4/20L4llrs/201"41.11.6120t4
1.lt7l2or4rl18l20t41.119120L4
1.120/201.4
1./2t/20t4t/22/20]-41.1231201.4
tl24l20141.12s/2074
1./26/20L41.127 /20L41./28/2014r1291201"4
r/301201.4
1.131./20L4
2/r1201.4
2/2120142131201.4
214/20t4215/2014216/201-4
217 /20L42/81201.4
2/9120L42/r0l2or42/rtl2or42112/2OL4
2l13/2014211.4/201"4
2lts/20L42/1.6/2Ot42/rt /2014211.8/2014
2/19/20t42l20/20142l2r/201.42/221201"4
2/23120L42/24/20142l2s/201.42126/201.4
2/271201"4
2/28/20L4311./201.4
3/2/20143/31201.4
3/4l2Or43/sl2or4
MondayTuesday
WednesdayThu rsday
Friday
Satu rdaySu nday
MondayTuesday
WednesdayThu rsday
Friday
Satu rday
Su nday
MondayTuesday
WednesdayThu rsday
Friday
Satu rdaySunday
MondayTuesday
WednesdayTh u rsda y
Friday
Satu rdaySu nday
MondayTuesday
WednesdayThu rsday
Friday
Satu rday
Sunday
MondayTuesday
WednesdayThu rsday
Friday
Satu rday
Sunday
MondayTuesday
WednesdayThursdayFriday
Satu rday
Su nday
MondayTuesday
Wednesday
2,500,333
2,409,971
2,634,4822,577,779
2,590,941.
2,590,94r2,590,9412,590,941.
2,404,5022,250,377
2,314,82r2,389,2562,389,2562,389,2562,3L4,r742,243,6562,339,157
2,286,021
2,499,6392,499,6392,499,6392,410,417
2,449,3732,401,9962,46r,t702,633,733
2,633,733
2,633,7332,631,,1,62
2,542,213
2,529,247
2,469,707
2,701,2442,701,,244
2,70r,2442,70L,2442,729,6682,630,36r2,503,835
2,574,1342,s42,3352,542,3352,542,3352,51r,4542,526,6302,544,9202,75r,0742,751",074
2,75r,O742,724,4362,580,9522,600,4L3
2,472,620
2,57L,424
3/6/20143/7 /20L4318/201.4
3/91201.4
3lro/201.43/1.1120L4
3/r2120743/13/20L43/14/201.431Ls1201.4
3/1.6/20143l17 /20L4311.8/201.4
3lt9/20143/20/20143/21./20t43122/201.4
3/23/20143/24/20L43/2s/20t43126/20743/2712O!43/28/20143/29/201.4313012074
3l3tl20L4411./2014
4/21201.4
4/3/2074414/20744/s/20t44/6/201.4417/20144/81203"4
419/20144/ro/20144/1r120t44/12/201.44/13/201.44/1.4/20t44hs/20744/16120144/L7 /20t44/18/20144ltsl2or44/20/201.44/21./201.4
4/22/20L44/23/201.44/24/20144/2s/20L44126120L4
Thu rsday
Friday
Saturday
Su nday
MondayTuesday
Wednesday
Thu rsday
Friday
Satu rday
Su nday
MondayTuesday
Wednesday
Thu rsday
Friday
Saturday
5u nday
MondayTuesday
Wednesday
Thu rsday
Friday
Satu rday
Su nday
MondayTuesday
Wednesday
Thursday
Friday
Satu rday
Su nday
MondayTuesday
Wednesday
Thu rsday
Friday
Satu rday
Sunday
MondayTuesday
Wednesday
Thu rsday
Friday
Satu rday
Su nday
MondayTuesday
Wednesday
Thu rsday
Friday
Satu rday
2,605,L332,679,6062,679,6062,679,6062,s96,0512,421,,730
2,448,1-65
2,42L,6852,421",262
2,421,262
2,42L,2622,5t2,6962,40r,5372,362,2r32,344,9782,226,3342,226,3342,226,3342,296,7432,277,712
2,25r,6462,307,9072,326,621.
2,326,62r2,326,62L2,444,321,
2,428,2282,452,4842,51"8,983
2,534,0722,534,072
2,534,0722,504,r972,402,5942,433,3L02,432,1002,381,5872,38r,5872,381,,587
2,378,4652,395,7042,390,7762,423,3972,423,3972,423,3972,423,3972,204,6942,040,9L82,18L,O28
2,239,1,04
2,225,78r2,225,781,
2,453,4r7
U nited Water PennsYlvaniaCollection Lag
UWPA EXhibit NO. PL-1
Schedule 2-2Page 3 of 4
L¡ne
No, Amount
MonthlyAverage Date Day Amount
MonthlyAverage
Date Day
1" 4127 /20142 4/28/201"43 4129120L4
4 4130/20t4s s/rl20t46 sl2l2oL47 sl3/20r48 sl4/20r49 s/s/20r410 s/6/20L41"! s17120L4
L2 sl8l20L41_3 sle/201"4t4 slrjl2ot41s sllr/201416 511.2/2014
17 s/t3/20L4L8 s/1.4120L4
19 slls/20L420 s11.6/201.4
2r s/L7l2jr422 sl18l20r423 sl19/201.424 s/20/20142s s121./2014
26 s/22/20L427 sl23/201"428 5/24/20142s s12s1201.4
30 s/26120L431 sl27 /201.432 sl28/201433 sl2e/201.4
34 s/301201.4
3s sl3rl2oL436 6/1.1201.4
3t 612120L4
38 613/2014
39 6/4/20L440 6/s/20L44L 616/20t442 6/7120L443 6/8/20t444 619/20144s 61101201.4
46 6lrL/201.447 61121201.4
48 6/131201449 611.4/201.4
s0 6l7s/2014s1 6lL6/201.4
52 6/17120L4
s3 6/1.8120L4
Su nday
MondayTuesday
Wednesday
Thu rsday
Friday
Satu rday
Sunday
MondayTuesday
Wednesday
Thu rsday
Friday
Satu rday
Su nday
MondayTuesday
Wednesday
Thu rsday
Friday
Satu rday
Su nday
MondayTuesday
Wednesday
Th u rsday
Friday
Saturday
Sunday
MondayTuesday
WednesdayThu rsday
Friday
Satu rday
Su nday
MondayTuesday
WednesdayThu rsday
Friday
Satu rday
Su nday
MondayTuesday
Wednesday
Th u rsday
Friday
Satu rday
Su nday
MondayTuesday
Wednesday
2,225,78r2,207,1,38
2,203,4592,4r9,7L52,52s,3732,507,6352,507,63s2,507,6352,51.0,266
2,422,1,63
2,492,2132,578,8792,549,87t2,549,871"
2,549,871.
2,477,9992,35r,9292,333,r722,4L4,6032,s20,8802,520,8802,520,8802,379,54r2,301,0262,281,,890
2,235,2662,488,717
2,488,7172,488,717
2,488,7t72,36L,9472,368,2752,38L,462
2,649,1,75
2,649,1752,649,t752,658,9842,602,1242,717,8382,749,5882,775,31,L
2,775,31,t2,775,31,r
2,749,9742,609,2972,600,3182,497,2452,481,1762,48t,LL62,481,L162,570,r852,446,1,63
2,406,2L2
2,36s,027
2,464,655
6l|sl201461201201.4
6/2r/20146122/201461231201.4
6/24/20146/2s/20146l26l2ot4612712014
6/28/20146/29/20L46130120L4
7ltl2or\71212014
7 /3/20t47 /4/201.47lsl2or47 l6/20L47 /7 /20147 /812014719/20L47110/20147 /11./20L47 /12/20147 113/20147 lt4/20L47 /1s/20r47lt6/201.47lL7 /201.47118/20147 119/20147 /20120147121.12014
7122/20L47 /23120147124/20L47 /2s1201.47126/201.4
7 127 /20L47 /2812Or47129/20t47 /3012014713L/20t4811./20t4812/2014813/20t4814/2074
8ls/201.48/6/20t4817 /201.48/8l2Ot4819/20t4
Thursday
Friday
Saturday
Su nday
MondayTuesday
Wednesday
Thu rsday
Friday
Satu rday
Su nday
MondayTuesday
Wednesday
Thu rsday
Friday
Satu rday
Su nday
MondayTuesday
WednesdayThursday
Friday
Satu rday
Sunday
MondayTuesday
Wednesday
Thu rsday
Friday
Satu rday
Sunday
MondayTuesday
Wednesday
Thu rsday
Friday
Saturday
Sunday
MondayTuesday
WednesdayThu rsday
Friday
Satu rday
Sunday
MondayTuesday
WednesdayThu rsday
Frìday
Satu rday
2,389,886
2,277,8702,277,8702,277,8702,326,43s2,315,7192,348,4392,427,L2r2,427,8542,427,8542,427,8542,556,0692,664,0r32,119,7862,746,6252,746,6252,746,6252,746,6252,663,4192,669,8362,654,r212,709,3962,670,3532,670,3532,670,3532,475,Lt82,457,471,
2,606,91.s
2,664,9352,652,5422,652,5422,6s2,5422,513,09r2,374,272
2,440,r942,469,4782,502,53r2,502,5312,502,53r2,366,5332,447,2042,402,2702,670,6392,784,0642,784,0642,784,0642,707,566
2,709,9922,701,9922,71"0,427
2,731,9302,73r,930
2,5L6,508
2,594,564
United Water PennsYlvaniaCollection Lag
UWPA Exhibit No. PL-1
Schedule 2-2Page 4 of 4
Line
No. Date Day Amount
MonthlyAverage
1
2
3
4
5
6
7
8
9
1-0
11
L2
L3
1,4
1-5
L6
1,7
t-8
L9
20
2t22
23
24
25
26
27
28
29
30
3L
32
33
34
35
36
37
38
39
40
41.
42
43
44
45
46
47
48Âo
50
5L
52
53
8/ro/20L48lLL/201"48112/20L48/73/201.48lL4/20148/rs/20L48/16/20148/17/20L4B/18/201.4
8/19/201"4
8/20/20148/21"/20148122/20148123/20L48124/20t48125/20t48126/20148127 /20148128/20t48129/201.4
8130/201.4
8/31./20149/r/20t4912/20L4913/201.4
9/4/201.49/sl2014s/6/201.4s/7 /201.4s/8/2014919/201"4
9/10/20t49/1.1./2014
9/12/20t49lt3/201.4911.4/2014
e/ts/20149/L6/20]'4s/t7l2oL49/1"8120L4
el19/20149120/20149121"/20L4
9/22120L49/23120t49/24/20L49l2s/201.4el26/20749127 /201.49/281201.4
9/291201.4
9/301201"4
Su nday
MondayTuesday
Wednesday
Thursday
Friday
Satu rday
Su nday
MondayTuesday
Wednesday
ThursdayFriday
Satu rday
Sunday
MondayTuesday
Wednesday
Th u rsday
Friday
Saturday
Su nday
MondayTuesday
WednesdayThursdayFriday
Saturday
Su nday
MondayTuesday
Wednesday
Thu rsday
Friday
Saturday
Su nday
MondayTuesday
Wednesday
Thu rsday
Friday
Satu rday
Su nday
MondayTuesday
WednesdayThu rsday
Friday
Satu rday
5u nday
MondayTuesday
2,73r,9302,769,0902,630,59s2,558,4732,554,971,
2,s83,0382,583,038
2,s83,0382,519,93s2,477,778
2,443,4702,456,0352,344,2832,344,2832,344,2832,529,9512,519,95r2,542,50L2,605,097
2,767,6232,767,6232,767,6232,767,6232,838,4932,757,107
2,783,8582,78r,9542,781,,9s4
2,78L,954
2,75L,0702,69i,8052,696,5762,677,067
2,638,303
2,638,303
2,638,303
2,445,736
2,526,0922,535,197
2,500,9782,539,881
2,539,881
2,s39,8812,35r,9462,463,8312,540,3532,567,723
2,617,057
2,6t7,0572,677,0s72,582,s942,748,863
2,6Ls,375
2,63r,950
UNITED WATER PEN NSYLVANIA
September 30,20t4Payroll
Pay Period
From To
Pay Period
Mid Point Date Paid
UWPA EXhibit NO. PL-1
Schedule 3
DaVs
(e)
Lag
Count
oe/28/13Lo/12/L3rol26/13l.LlOelL3rLl23l13t2107 /1312l2L/1301./04/14
0t/tglL4o2ljtl1"40211,5/14
03/oL/L403/1,5/t403l2e/1404/12/1404/26114os/t0lL40s124/14
06107 /L406/21.1L4
0710511"4
oT lte/L408/o2lt4o8lt6/14o8/3OlL40911311,4
(a)
1,0/1.1/13
1.ol2slL31.u081131.1/22113
t2/06/t3L2/20/t3o1.l03lL4jtlL7lt4otl3t/1,402/1,41L4
o2l28lL403/r411,403128/14
04lttlL404l2slt4os/oe/14osl23lL406/061L406/20/1407104/L4
07lr8lM08/01/1408ltslL4o8l2e/1.4
09ltzl1,4osl26l14
t0los/13LOlts/13rtlo2lL3tLlt6/13Lrl30lt3t2/t4lL312/28/13ot/tt/1.40t/2slL402l08/1402/22/1,403/08/t403122/1404/oslL404/Le/74os/03/74oslr7lt405l3t/1"406/14lL406/28/1,407 /1211,407 /26/1.4osloe/L408/23/14oel06/14oel20/14
roltsl13LLl0rlL31.1.lts/731t/271t3Lzl13l1312127 /t3otl1.011.4
0L124/1,4
02107 /1402lLtlt4o3lo7 /1403/ztlL404104/t404/t7lt4osl02/t4osl16lt4osl3o/1406lß17406/77 /t4oT lrLl1407 /2slt4oslosl1.40B/2211,4
0elos/L4os/Ls/14Lol03lt4
14.00
L4.00
14.00
12.00L4.00
14.00
14.00L4.00
14.00L4.00
14.00
L4.00
14.00
13.00
14.00
14.00L4.00
14.00
14.00
1.4.00
14.00
14.0014.00
14.00
14.00
L4.00
(b) (c) (d)
1
2
3
4
5
6
7
B
9
1_0
LT
t213
T4
L5
1.6
17
1_B
19
20
2T
22
23
24
25
26
Lag Days L3.88
UWPA Exhibit No. PL-1
Schedule 4
Cou nt
Pay Period
From To
Pay Period
Mid Point Date Paid
FICA
Lag Days
FUTA/SUTA
Date Paid
Lag
Days
U N ITED WATER PEN NSYLVAN IA
September 30,201'4
Payroll Tax
(a) (b) (c) (d) (e) (f) (e)
1.
2
3
4
5
6
7
I9
10
1,7
12
13
I415
1,6
17
18
19
20
21"
22
23
24
25
26
0e/28/1.3
r0lt2/1.310126/t3ttl0e11.31,u2311312/07 /1.312/2rlt3otl04/1.401./L8l1.4
02/or/1.402/1.s/1.4
03/01./14
0311.s/t4
03/2e/1.4
04/1211404/26/1.4
0sl1.o/140s124/1.4
0610711.4
06121/14
07 /os/1.407 /Lel1.408/02/1.4
0B/1.6/1.4
08130/14
09/13114
1011.1./13
ro/2sl131,r/081t3rtl22lt312/06l1312/20/13or/03/1.401./1711.4
01./31/1.4
02/1.4/1.4
02/28/1.40311.411.4
03/2811.4
04/1J/1.4
04/2s/140s/oe/1.40s123/1.4
06/06/1.4
06/20/1.407 /04/1.407 /L811408/01./1.4
08/1,s11.4
oBl2s11.4
09/12/1.4
0e126/14
ro/os/13tolrelt31,1,/02113
rtlL6/131,rl30l1312/14l13r2l28/1301./1.1.11.4
01./2s/1.4
02/0811.4
02/2211.4
0310811.4
03122/1.4
04/os/1404/Le/1.40s/03/1.40s117 /r4os/31/1406/1.4/1.4
06l28/t407112/1.4
07126/1408/oe/1408123/14
0s106/1.4
0el2o/14
ro/r8lt31,1,/01.113
11,ltsl131,t127113
12/13/1312/2711301/10114ot/2411402107 /1.402121./1.4
03/07h403121./14
04104114
04/17lt40s/02/1.40s/L611.4
0s/3011406/t311.4
06127114
07 /1,1.11.4
07 /2s/1408/0811.4
08/2211409losl140e/rel14r0/03/14
17.00
17.00
17.00
15.00
17.00
17.00
17.00
17.00
17.00
17.00
17.00
t7.00t7.0016.00
17.00
17.00
17.00
17.00
17.00
17,00
17.o0
17.00
17,00
17.00
t7.0017.oo
01,/30/14
o1,131.114
02/0tlt4o2lo2l1402/031t402/0411.4
04/3011.4
04/3011404/30/1.404130/1.4
04/30/1404130/1.4
07 /31.11407 /3r/1.407 /31/1.407 /31.11407 /31./1.407 /31.11407 /3111.4to/31.11.4
10/31.11.4
to/31.11.4
10/31.11.4
rol3rl1.41,0/31.11,4
01131.11.s
104,00
9r..00
78,00
67,00
52.00
39,00
110.00
96,00
82.00
68.00
54.00
40.00
118.00
105.00
90.00
76.00
62.00
48.00
34.00
112.00
98,00
84.00
70,00
56.00
42,00
120.00
27 Lag Days
Weighting
28 Study Year FICA Tax
29 Study Year FUTA and SUTA Tax
16.88
s 455,968 16.88 7,696,746.59
29,276
5 495,244
76.77
15.86
4.63
20.4930 Total
76,77 2,247,506.24
U N ITED WATER PEN NSYLVAN IA
September 30,2014Employee Benefits - Medical, Dental, Vision
UWPA Exhibit No. PL-1
Schedule 5
Dollar
DaysLine
No.
Period Covered
From To
Covered
Mid-point
Lag
Date Paid D Amount
(a)
rclou13tL/01/1312/0L/13jLlorl140210L/1.4
03l0t/1404/0r1740s/0rl1406101/14
07lo1"/14
oslotlL40e/01/L4
(b)
Lol3tl13LLl30lL3L2l3rh3otl3t/1.402/28/1403/3Llt404l30l140sl31,lL406l30/1.407/3r/t4os/3L/1.4
oe/30h4
(c)
rolL6lL3LLlLslL312h6/L30t/1'6/1.402/14/t403lt6/L404/Ls/L4os/t6/t406/ts/1407lt6/1408lt6/1409lLslL4
(e) (f)(d) (e)
1,
2
3
4
5
6
7
8
I10
IL12
L3
ttlotl1312l03/13oL/08/L402/0s/L403103/14
04l0t/1.405/01,/L406103/14
07lor/1408/04/L40e/02/t4ß101,/14
S86,33982,44883,24991,800
77,30287,L4391,,493
89,572103,597
78,436 t1l78,07051,,261
5L,3gr,4zo1,442,847
L,9L4,716
1,835,999
1,275,485
1,394,291'J,,418,146
' L,612,293
L,605,760'J.,49O,276
L,327,r98
16.00
17.50
23,00
20.00
16.50
16.00
1s.50
18.00
15.50
19.00
!7.0015,50 794 542
t7.48 s1,000,710 5L7,492,972
Line
No.
Period Covered
From To
Covered
Mid-point Date Paid
Lag
Days Amount
UWPA Exhibit No. PL-1
Schedule 6
Dollar
Days
U N ITED WATER PEN NSYLVAN IA
September 30,201.4
United Water M&S Fees
(a)
rc/oL/L3nl01"lt31.2lOrl13
oLl01.lt402lorl1403lo1,/t404/01/t4os/otlL406/0L/1.407 /ot/14081o1,/14
oelotlL4
(b)
tol31"/t3L1.l30/t3t2/3Ll130L/31./L4
o2l2BlL403l3t/t404l30/t4os/31./1406l30lL407131"/14
08/3t/14osl30/L4
(c) (d) (e) (f) (s)
1
2
3
4
5
6
7
8
9
10
TL
L2
13
to/t6/2ot3L1.ltsl2ot3L21L612013
3.lL6l2ot42lL4l20L43/L6/201.44lrs/2014slt6l201461151201,4
7 /L6/2o148/1,6/2014slrsl20L4
1.1/oL/13
tzl03lt3oLloslt402/0s/1403l03lt404lotlL4os/otlt406/03/1407lo1"/L408/04/14oelo2l1.4Lo/otl14
16.00
t7.5023.0020.00
16.50
L6.00
15.50
18.00
L5.50
19.00
17.40
15,50
5199,434193,304
t95,242233,873L97,940209,442184,425'1.86,575
L63,9t4241.,263
L98,016237,871
53,190,9453,207,8!74,490,567
4,677,4623,266,0033,351",077
2,858,581_
3,358,3452,540,6604,583,988
3,366,2683,686,997
17.5L 52,43L,297 542,578,71.0
Line
No.
Period Covered
From To
Covered
Mid-point Date Paid
Lag
Days Amount
UWPA Exhibit No. PL-1
Schedule 7
Dollar
Days
UNITED WATER PENNSYLVANIA
September 30,2014lnsurance Expense
(a)
Lo/01.1L3
L1"/Ot/13
L2/0r/130t/ú11"402/ot/L403/01/1404/01/L405/01,/1,4
06/oL/t407loLlL40Bloll1,4oelor/L4
(b)
rcßLl13trl301L37213r/13o1.l3r/1.402128/1403/31/t404/30/t40s/31./L406/30lL407l3tl1,408/3ut409l30/1,4
(c) (d) (e) (r) (e)
L
2
3
4
5
6
7
8
9
10
1.I
12
13
ro/16/2or31.tlLsl2or3L2l16l2ot31./16/20t42/14/20t43l16l2oL441Ls1201.4
slt6/201.46lts/20147 /16/2oL48/t6/201.4elrs/2014
L1./01/13
t2/03/13otl08/74o2losl1.403l03/1404/01,/t40s/01"/1406/03l1407 /or/t408104/14
09/0211"4
to/orlt4
573,26029,79029,807
18,90248,830
24,L4123,65427,4051.8,781,
28,383
t9,945 tll10,539
Si.,135,53352t,323685,570
378,034805,688
386,256366,639493,28329L,rO7
539,268
339,058163,347
L5.50
17.50
23.00
20.00
16.50
L6.00
L5.50
18.00
15.50
1"9.00
17.00
15.50
17.27 sgSg $6,i.05,106
[1] Excludes true-up adjustments,
Li ne
No. Voucher lnvoice # Vendor Name
Service /lnvoice
Year Month End Dates
UWPA Exhibit No. PL-1
Schedule B
DaVs to Weighted
Date Paid Paid Date Davs
UNITED WATER PENNSYLVAN IA
September 30, 2014
Chemicals
Amount Description(c)
Ca ustic soda 25% (I0.66lbs / eal
Sodium Hydroxide DiaPhragm
Sodium Hypochlorite 12.5%
#25569-00 reagent set chlorine
Potassium Permanganate 3301b
Carus 3180 corrosion inhibitorDELPAC XG (Bulk DeliverY)
Chlorine, #150 cylinder
Potassium Permanganate 330 Lb
Solar Salt BULK
Aluminum sulfate (as is tons)
Aqua mag in 30 gallon drums
Nalco 7128 Opt¡mer PolYmer - 2
Sodium Bisulfite 38% Tote
Sli-321. corrosion inhibitorAluminum sulfate (gals)
(d) (e) (f) (e) (h) (i) (j) (k)(a)
1 00099018
2 000992123 00099493
4 00099461
5 00099809
6 00100018
7 00100143
8 00100572
10 00100436
11 00100809
12 00100884
13 00101295
14 00101-556
15 00101931
16 00101235
17 00102465
(b)
1,668.20
616.49
3,533.70
7,9I2.r54,292.t32,745.60
9,994.92
636.64
3,389.60
2,335.08
2,O73.69
r,717.205,480.88
1",195.15
r0,250.203,791.72
H8745887
H874736452L389
8594918
921322Sls/10030926
Lt42873L440779
636406
89060
1,1487L7
H8763907
61166409
1,442771.
256291159393
UNIVAR USA.OO]-
UNIVAR USA-OO1
BUCKMAN.SI.OOl
HACH CO-001
GEORGE S C.OOI
cARUSCORP-001
USALCOLLC.OOl
MATNPOOL&C-001
THATCHERCO-OO1
OCEANPORTL.OOl-
USALCOLLC-OO1
UNIVAR USA-OO1
NALCOCOMPA.OOl
MATNPOOL&C-001
SHANNON CH.OO1
usALcoLLC-001
n ß/23/13tr tt/o1/r3L2 1.L/20/L3
12 t2/o3/13t L2/20/132 0Lh7 /142 oz/Osl\ 3 03/13/1,43 O2/24/r44 04/03/14s o4/r4/1.46 os/27 /1.4
7 o6h8/t48 07/14/14I 0slo2/r49 08/20/14
1.1/07 /1311/221!307/02/14oLl02/t40112L/14
02/13/1403/07 /1404/1.r/t403/26/140s/02/1405/1.4/14
06/Lut407 /r8/1,408/13/1407 /2eh4r0/01/74
z0L3
20132013
20t320L420L4201420L420r420L420r420L4201420L420L42014
0.45
0.r72.73
1.03
2.47
1.33
s.39
0.33
1.83
r.22t.r20.46
2.96
0.64
L6.21"
2.86
15
15
43
30
32
27
30
29
30
29
30
15
30
30
88
42
41..20llÞÉtï!_
U NITED WATER PENNSYLVANIA
September 30,20t4Transportation
lnvoice # Vendor Name
Service /lnvoice Days to
Year Month End Dates Date Pa¡d Paid Date
UWPA Exhibit No. PL-1
Schedule 9
WeightedDaVs
Li ne
No. Voucher DescriotionAmount(a) (b) (c)
Dallas lease october 201.3
lecfh 15t861 186949
Hbg fleet mgmt - Nov 2013
Bloom fleet mgmt - Nov 2013
Mech fleet mgmt - Nov 2013
Repairs to vehicle - zdb0869 -
Mech lease ¡eb201'4
Mar 2014 fuel & maintenance
1ftwx3 L5 79e b288 L8
Apr 2014 fuel & maintenance
Hbg lease may 20L4
3frxf7fe3av27 4524
June 2014 fuel & maintenance
Monthly fleet admin charges -
1fd rf3g6xcecl 1288
(d) (e) (r) (e) (h) (i) (i) (k)
1 000988842 000996043 000993824 00099381
5 00099384
6 000997137 0070017L
8 00100444
9 0010t77810 0010069911 0010119812 00103193
13 00101671t4 001ot6721,s 00104229
L6 s 73,43s.s2
2387.3064s.43
80L9.7321,45.OO
1910.07L2760.36
1368.91L7795.93
639.2015242.O4
766.731500.707070.65
483.67
700.20
13100100387806335
0030806500308063003080663617414020100387MCYVPZ
APRIL 2O]-4
MCZZYT
14050100387ruLY 2014
MC35TT
MC35VY
sEPT 2014
AMER LEASI-OO]-
AUTO RENTA-OO1
LEASEPLAN U-OO1
LEASEPLAN U-OO1
LEASEPLAN U-OO1
NEW HARRIS-OO1
AMER LEASI-OO1
AUTO RENTA-OOI
LEASEPLAN U-OO1
AUTO RENTA-OO1
AMER LEASI-OO1
LEASEPLANU-OO1
AUTO RENTA.OOI
AUTO RENTA-OO1
LEASEPLANU-OO1
201320t320132013201.3
20L4201420]-4
201420t42QL4
20142014201420L4
rc/oL/131o/2617311./30/t3lt/30/13Ltl30/13ro/o8/1302/01,/1,4
02/26/t403/01/t403/26/14oslotlt406/18/1406/261t406/26/t408/0r/14
to/2r/L3oL/02/14ot/02/140t/021740L/02/140!rs/1402/21./1,4
03/L3/7403/24/1404/10/L4os/27/L4071o3/1407 /t1,/1407 /t7/L408/22/14
0.6s0.603.600.960.86
17.20
0.373.63
0.203.11
o.2t0.31,
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10
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t2t2T2
t2
3
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4
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6
7
7
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15
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33.46
UWPA Exhibit No. PL-'lSchedule 10
L¡ ne
No. Voucher lnvoice # Vendor Name Year Month
Service /lnvoice
End Dates
Days toDate Paid Paid Date
WeightedDavs
UNITED WATER PENNSYLVANIA
September 30,2Ot4Outside Servìces
Amount(a) (b) (c) (d) (e) (t)(f) (c)
10
10
LL
L2
2
3
3
4
5
5
5
6
6
6
7
7
8
9
(i) U) (k)
I2
3
4
6
7
I9
10
LL
L2
t5I415
L6
L7
18
1-9
20
00099342
0009862000099103
00100067
00100034
00100351
00100512
00102030
00102757
00101199
00102305
0010137500102860
00101548
00101669
00701770
00102064
00102s48
102s30
822303
2909815
c3100814PA4402015
93087379728704
tEB 2014
c4c00170883ss747L846752
3268CG72710
7075
67560296Ll7540-47779
ADP INC.OOI
EDWIN L HE-OOI
DLAPIPERUS-OO1
BNYMELLON.OOl
MtcRoBAC L-001
coMcAsT-001HAWK MTN-OO1
CASHCYCLES-OO1
BNYMELLON-OO1
HACH CO-001
GE INTELL-OO1
CYBU LSKIJO-OO1
ECOMMERCEG.OOl
FISSE L'S-OO1
CONTROLS.OOl
HOCKENTERP.OO2
coMM DrsPo-001
ALS ENVIRO-OO1
756.00 ADP Administration Fees
6500.00 Provide demolition of existing
15148.00 September 2013 Legal Services
9193.08 Mellon bank fees lnvoice dated
1300.00 lab srvc
1041.25 srvc for 2/14-3/14/14s66.77 lab srvc dallas & Bloomsbu
774L67 Pensylvania
9162.08 Mellon bank teb20L4 fees invo
4I7 9.00 FSP1950+1.1 H-4195-1020-EPA
6144.16 IHistorian Support 4-1-14 - 3-
23I4.OO La ndsca pe --S h2-5 / 30 / 14
1784.85 Western Union APr 2014
1232.55 Mowing & Trimmìng1951.05 Service to air conditioning2188.90 Landscaping bloom
25920.00 Water sediment removal 7 /7/741700.00 lab srvc
823.36
2013
2013
20L3
20L3
2014
2014
2014
20L4
z014
20t42074
20t4201420L4
2074
20L4
2014
20L4
L0/07/t309/24/1310/03/t3rtl78/t30r/2th402/Ls/1403/Lu1402/28/7403/17 /t40s/16/L404/22/140s/37/740s/7sh406/L6/L406/20/7407/o8/L407 /!4/L408/27 /14
10/21./13
r0/24173rr/o7 /13t2/02/L302/L9/L403/os/1404llr/7404/o9/14os/27 /t406/t3/L4os/22/7406/0s/7406/03/L406/26/L407 /18/1,407 /16l1408/L3lL409/24/L4
0.11
7.97
5.361.30
0.38
0.19
0.1-8
3.13
6.581.1-8
1..87
0.r20.34o.r20,55
0,187.87
0.48
74
30
35
L4
29
18
3140
71.
28
30
5
19
10
z8
8
30
28
31.93
UNITED WATER PENNSYLVANIA
September 30,201'4
E nergy
Service
Beginning
Vendor Name Year Month Date
UWPA EXhibit NO. PL-1
Schedule 11
Days to weightedService /lnvoice
End Dates Date Paid Paid Date DavsLine
No. Voucher Amount Description lnvo¡ce #
(c) (d) (e) (f) (e) (h) (i) u) (k) (l)(a) (b)
1 00099093
2 00099319
3 00099503
4 00100401
5 00100583
6 001007s3
7 00101136
8 00101328
9 00101928
10 00102658
11 00103144
12 00703617
t3 00to4t2z14 00704377rs o0ro4357
-tb
34,827.418,777.831,99s.95
2,269.332,075.67
10,767,85
26,494.rO2,338.75
23,008.76r,919.779,810.60
2,289.72
3,2rO.8424,237.68
15,946.67
437400-092773
437400-107513437400-7025L3
437400-122013437400-010774437400-Ot74t4437400-0207L4
437400-0221.14
437400-032874
437400-051614
437400-06L714
437400-0722L4437400-081974
437400-082674
437400-082914
CASSINFORM.OOl
CASSINFORM.OOl
CASSINFORM-OO1
CASSINFORM-OO1
CASSINFORM.OOl
CASSINFORM.OOl
CASSINFORM.OOl
CASSINFORM-OO1
cAsstNFoRM-001
CASSINFORM.OOl
cAssrNFoRM-001
CASSINFORM.OOl
CASSINFORM-OO1
CASSINFORM-OO1
cAsslNFoRM-001
20t3 10
z0r3 10
zor3 71
2013 t22074 7
2014 1
2014 2
2074 3
20t4 4
20t4 5
2074 6
2014 7
2014 8
2014 9
2074 9
08/06/!309/041L3
09124/t31L/Lsh3ru22/1372/04173rzlz0/730r/77 lt4021t8/L404103/t40s/07 /140612r/7407 /18/L407 lt8/140t /23114
09/17 /13to/04/73ro/23/13LZl17 /!372/26/73or/061140r/22/1402/L8/7403/17 /L4os/0s/t406/06/1407 /18/7408/78/14o8/r7 /t408/2u14
t0/ß/1370/3u131L/08/13rz/3t/13or/14/74ou3u1,402/LO/L403/0s/L404108/14
0s122/t406124/14
08/05/1409/oz/1409/08/14os/08/74
Hess 60866518967
Constel latlTea 1697
Met ed100020604318Ppl e1ect17693069007
Ugi uti621936791513
ConstellatlTea 1697
Hess60866515261
Ppl e1ectr7693069007
Constellat17gb1773Ugi uti602957685515Direct 60866521597
Mer ed100020604318
Ppl e1ect17693069007
constel lat17gb1773
Direct 60866515261
37
42J1
30
36
4Z
36
31
36
33
33
3Z
31
37
33
7.58
2.r70.360.40o.44
2.63
5.53
0.434.8L
0.371.90
0.420.58
5.28
3.0s
35 95s 77
UNITED WATER PENNSYTVANIA
September 30, 2014
Purchase Water
Service Service /Beginning Invo¡ce
UWPA Exhibit No. PL-1
Schedule 12
Days to We¡ghtedLine
No. Voucher Vendor Name Year Month Date End Dates Date Paid Paid Date DavsAmount Description lnvoice #
(d) (e) (f) (g) (h) (i) (i) (k) (l)(a) (b) (c)
1 00096462
2 00099041
3 00099466
4 00099779
5 00100356
6 00100381
7 00100666I 00101276
9 00101703
10 00101993
n 00r004L7
1,500.00
4,027.90
8,899.95
8,183.62
3,3s6.558,456.40
8,207.291,549.80
8,643.754,027.90
r,675.00
Water interconnect StandbY Fee
Water ¡nterconnect¡on standbY
October - bulk waterBulk water nov 2013
Water interconnectìon standbY
Bulk water jan 2014
February - bulk water
Water purchase - reservoìr - 1
May 2014 - bulk water
srvcfor 6lLI-7 lLl/74Water interconnect StandbY Fee
Standby Fee-Oct13
0020536821352362
RSr29282
RSt29512
oo20s36821352362
RSt29973
RSr30203
33003650-0514
RSr30881
0020536821352362
Standby Fee-Sep14
STEELTON.OOl
AQUA PA.OO1
SUSQUEHANN-O04
SUSQUEHANN-OO4
AQUA PA.OO].
SUSQUEHANN.OO4
SUSQUEHANN-O04
STEELTON B-OO1
SUSQUEHANN-OO4
AQUA PA-OO1
STEELTON.OOl
70L3 10
2073 lL20t3 12
2014 1
z0!4 3
20!4 3
20L4 4
20t4 6
2014 7
2014 8
20L4 9
oe/t2l13to/0r/13rrloL/13orl13l14o1/u/1.402/07/140sloLl140slot/1406/7r/t4
LOlOrh3nlLolt31o/31/1317/30/1302lLrl140rl3r/t402/18h4os/31./14
0sl3r/1.407 /11/7409/o!/14
ro/09/13lrlorlt3t2/09/7307/74/1.403losl1403107 /1.4
04/07/7406l02l1407 lLrl1407/30/7409/08/1.4
8
36
54
60
37
50
51
T7
56
34
7
0.2t2.48
L21-
8.372.O91 11
7.08
0.45
8.27
2.34
0.20
5 s8,528.161246.87
UNITED WATER PENNSYLVANIA
September 30, 2014
Other Taxes
Service Service /Beginn¡ng lnvoice
UWPA Exhibit No, PL-'1
Schedule 13
Days to WeightedL¡ne
No. Voucher lnvoice # Vendor Name Year Month Date End Dates Date Paid Paid Date DavsAmount Descr¡ otion
(a) (b) (c)
2,30I.75 Susquehanna Town/County
71.,497.07 Swatara Town (RE)
15,900.00 1st qtr caPital stock tax
2,081.7 5 Bloomsburg Town/CountY
4,811.98 Lower Paxton Town/County
320,000.00 PURTATax
9,850.00 2nd QtrTax15,274.62 Central Dauphin School
193,909.00 PUCAssess FiscalT/7/1'4
-{ sr\6r6l,
(d) (e) (r) (e) (h) (i) (i) (k) (l)
1 00101667
2 00701667
3 00100535
4 00102150
5 00102531
6 00100998
7 00101536
8 00103956
9 00102889
UWATER.O3132014
UWATER.O3132014
1stQtr2014Capita lTax
UWATER.O4152O14
UWATER-05072014
PURTATax-050114
Ca pita lStockTax
UWATER-08082014
74-210013
ANYBILL-OO1
ANYBILL.OOl
PA AUDITS.OOl
ANYBILL.OOl
ANYEILL-OO1
PA AUDITS.OOl
PA AUDITS-OO1
ANYBILL-OO1
coMMoN-001
2074 3
2014 3
2074 3
2074 4
2074 5
2014 5
2014 6
2074 8
2074 10
07/0u7407101h40r/0u7407107/t4or/0L/7401101/74
o4/0r17404l07/7407 /ot/14
æ/31/1403131/14
03/37/7403/3u1403/31/t412/3u7406/30/1.4
06/30/1406/30/Is
03174114
03/14/7403/72/1404/77 l1405/09/740s101/74
06/73/1408/12/74\0/or/74
0.11
0.55
0.70
0.22
0.70-34.47
0.48
2.34-30.32
28
28
26
62
84
16zl
88(e0)
10 ___89.69r
UWPA Exhibit No. PL-1
Schedule 14
UNITED WATER PENNSYLVANIA
September 30,2014lncome Taxes
Tax Year
From To Mid-point Due Date Lag Days %Due
AllocationLag Days %
Allocated
days
Total Lag
Days
(k)No. Payment
(a) (b)
Federal lncome Tax
1 1st Payment t0/0tlI32 znd Payment 1.0/0t113
3 3rd Payment 1.0/0U13
4 4th Payment l0/0tlt3
(c)
oe/30/t4 o3l3t/1,4oe/30/74 o3l3r/14os/30/74 o3l3tl14oel30/t4 o3l3tlt4
t106.0)15.0
76.0
168.0
-26.s0
3.75
1"9.00
42.00
(d) (e) (f) (e) (h) (i) (i)
!2/ts/t304lrs/t406/1.s11.4
oe/tsl1,4
25%
25%
25%
25%
25%
25%
25%
25%
38.25 76% 29.07
state lncome Tax
1 1st Payment tOl0Ll132 znd Payment 10/0L113
3 3rd Payment t0l0Ll1'34 4th Payment t0/0tlt3
0s130174 0313t11,4
09/3011.4 03131.11,4
osl30lt4 03131.114
os/30/!4 o3/31,1t4
(106.0i(16.0)
76.0
168.0
-26.50-4.00
19.00
42.00
1"2/ts/t303/rs/1406ltslt40911.s11,4
30.50 24% 7.32 36.39
UWPA EXHIBIT NO. PMA-1
BEFORE THE
PENNSYLVANIA PUBLIC UTILITY COMMISSION
EXHIBIT TO ACCOMPANY THE
PREPARED DIRECT TESTIMONY
OF
PAULINE M. AHERN, CRRA PARTNER
SUSSEX ECONOMIC ADVISORS, LLC
CONCERNING
FAIR RATE OF RETURN
UNITED WATER PENNSYLVANIA, INC.
DOCKET NO. R-2015-2462723
JANUARY 28, 2015
United Water Pennsylvania Inc. Table of Contents
to the Supporting Schedules of Pauline M. Ahern, CRRA
Schedule Summary of Cost of Capital and Fair Rate of Return 1 Capital Intensity and Depreciation Rates for United Water Pennsylvania Inc. and the Proxy Group of Nine Water Companies 2 Financial Profile of the Proxy Group of Nine Water Companies 3 Indicated Common Equity Cost Rate Using the Discounted Cash Flow Model 4 Current Institutional Holdings 5 Indicated Common Equity Cost Rate Using the Risk Premium Model 6 Indicated Common Equity Cost Rate Using the Capital Asset Pricing Model 7 Cost of Common Equity Models Applied to Comparable Risk Non-Price Regulated Companies to the Proxy Group of Nine Water Companies and Basis of Selection 8 Estimated Market Capitalization for the United Water Pennsylvania Inc. and the Proxy Group of Nine Water Companies 9
Type of Capital Ratios (1)Weighted Cost Rate
Long-Term Debt 44.91% 5.28% (2) 2.37%Common Equity 55.09% 10.55% (3) 5.81%
Total 100.00% 8.18%
Notes:(1)(2)(3) Based upon informed judgment from the entire study, the principal
results of which are summarized on page 3 of this schedule.
United Water Pennsylvania Inc.Summary of Cost of Capital and Fair Rate of Return
Based upon the Actual Capital Structure of United Waterworks, Inc. at September 30, 2014
Cost Rate
Company provided.From page 2 of this schedule.
UWPA Exhibit No. PMA-1 Schedule 1 Page 1 of 3
Una
mor
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Ann
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ortiz
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[a]
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Dis
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[a]
[b]
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[j][k
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men
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$35,
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928
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533
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%
9U
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%
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721,
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1995
Jan-
2512
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8.98
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21,
081,
632
9.05
%0.
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12U
WN
YS
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r N
ote
Ser
ies
2010
2010
Feb
-20
30,0
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0014
8,66
829
,851
,332
4.74
%1,
422,
000
22,8
721,
444,
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13U
WW
Med
ium
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m N
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Ser
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A 1
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Feb
-98
Feb
-23
25,0
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6.97
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A 1
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Dec
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Dec
-17
5,00
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345,
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4,03
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9,03
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%
15U
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Med
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m N
ote
Ser
ies
A 1
998
Feb
-98
Feb
-28
15,0
00,0
0011
7,56
814
,882
,432
7.10
%1,
065,
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8,01
61,
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7.21
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WW
Tax
Exe
mpt
-Dau
phin
92
TE
F S
erie
s B
Jun-
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4,18
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4,16
8,53
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280,
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4,11
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4,51
16.
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17U
WW
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mpt
-Boi
se 2
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%
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Mar
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Mar
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Red
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19U
WW
Tax
Exe
mpt
NY
(N
R)
2002
TE
FM
ar-0
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ar-3
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%
20U
WW
Tax
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mpt
-Dau
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erie
s A
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n-24
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3,16
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796,
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%69
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,480
708,
480
7.23
%0.
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21U
WW
Tax
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mpt
-Boi
se 0
5 T
EF
May
-05
May
-35
18,3
25,0
001,
516,
490
16,8
08,5
104.
55%
833,
788
65,4
6089
9,24
85.
35%
0.10
%
22U
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UWPA Exhibit No. PMA-1 Schedule 1 Page 2 of 3
No. Principal Methods
Proxy Group of Nine Water Companies
1. Discounted Cash Flow Model (DCF) (1) 8.52 %
2. Risk Premium Model (RPM) (2) 10.59
3. Capital Asset Pricing Model (CAPM) (3) 9.72
4.Market Models Applied to Comparable Risk, Non-Price Regulated Companies (4) 10.88
5.Indicated Common Equity Cost Rate before Adjustment for Business Risks 10.16 %
6. Business Risk Adjustment (5) 0.40
7. Indicated Common Equity Cost Rate 10.56 %
8. Recommended Common Equity Cost Rate 10.55%
Notes: (1) From Schedule 4.(2) From page 1 of Schedule 6.(3) From page 1 of Schedule 7.(4) From page 2 of Schedule 8.(5)
United Water Pennsylvania Inc.Brief Summary of Common Equity Cost Rate
Business risk adjustment to reflect United Water Pennsylvania Inc.'s greater business risk due to its small size relative to the proxy group as detailed in Ms. Ahern's accompanying direct testimony.
UWPA Exhibit No. PMA-1 Schedule 1 Page 3 of 3
AverageAverage Operating Capital Capital IntensityNet Plant Revenue Intensity UWPA
($ mill) ($ mill) ($) v. Other Industries( times )
United Water Pennsylvania Inc. 184.80$ 35.73$ 5.17$ - -Water Industry Average 2,312.28$ 591.26$ 3.91$ 132.23%Electric Industry Average 16,284.49$ 6,092.15$ 2.67$ 193.63%Combination Elec. & Gas Industry Average 15,236.52$ 6,985.66$ 2.18$ 237.16%Gas Distribution Average 3,565.57$ 2,750.03$ 1.30$ 397.69%
Notes: Capital Intensity is equal to Net Plant divided by Total Operating Revenue.
Source of Information:EDGAR Online's I-Metrix Database
Company Annual Forms 10-K
AUS Utility Reports - January 2015 Published By AUS Consultants
Company Provided Information
United Water Pennsylvania Inc.2013 Capital Intensity of United Water Pennsylvania Inc. and
AUS Utility Reports Utility Companies Industry Averages
$5.17
$3.91
$2.67 $2.18
$1.30
$0.00
$1.00
$2.00
$3.00
$4.00
$5.00
$6.00
UWPA Water IndustryAvg.
Electric IndustryAvg.
Combination E&GAvg.
LDC Industry Avg.
2013 Capital Intensity
UWPA Exhibit No. PMA-1 Schedule 2 Page 1 of 2
Depreciation Average TotalDepletion Gross Plant Depreciation Depreciation Rate
& Amort. Expense Less CWIP Rate UWPA($ mill) ($ mill) (%) v. Other Industries
( times )United Water Pennsylvania Inc. 5.26$ 205.43$ 2.6% - -Water Industry Average 77.95$ 2,572.41$ 3.0% 86.67%Electric Industry Average 706.06$ 20,900.90$ 3.4% 76.47%Combination Elec. & Gas Industry Average 717.06$ 21,024.41$ 3.4% 76.47%LDC Gas Distribution Industry Average 182.93$ 4,602.26$ 4.0% 65.00%
Notes: Effective Depreciation Rate is equal to Depreciation, Depletion and Amortization Expense divided by average beginning and ending year's Gross Plant minus Construction Work in Progress.
Source of Information: EDGAR Online's I-Metrix Database Company Annual Forms 10-K
AUS Utility Report - January 2015Published by AUS Consultants
Company Provided Information
United Water Pennsylvania Inc.2013 Depreciation Rate of United Water Pennsylvania Inc. and
AUS Utility Reports Utility Companies Industry Averages
2.6%
3.0% 3.4% 3.4%
4.0%
0.0%
0.5%
1.0%
1.5%
2.0%
2.5%
3.0%
3.5%
4.0%
4.5%
UWPA Water Industry Avg. Electric Industry Avg. Combination E&GAvg.
LDC Industry Avg.
2013 Effective Depreciation Rate
UWPA Exhibit No. PMA-1 Schedule 2 Page 2 of 2
2013 2012 2011 2010 2009(MILLIONS OF DOLLARS)
CAPITALIZATION STATISTICS
AMOUNT OF CAPITAL EMPLOYED TOTAL PERMANENT CAPITAL $1,855.384 $1,801.379 $1,736.912 $1,712.951 $1,641.561 SHORT-TERM DEBT $86.199 $55.136 $81.076 $53.463 $31.243 TOTAL CAPITAL EMPLOYED $1,941.583 $1,856.515 $1,817.988 $1,766.414 $1,672.804
INDICATED AVERAGE CAPITAL COST RATES (2) TOTAL DEBT 5.28 % 5.41 % 5.36 % 5.37 % 5.31 %
CAPITAL STRUCTURE RATIOS BASED ON TOTAL PERMANENT CAPITAL: LONG-TERM DEBT 46.29 % 49.12 % 50.69 % 50.97 % 50.80 % 49.57 % PREFERRED STOCK 0.14 0.16 0.18 0.19 0.21 0.18 COMMON EQUITY 53.57 50.72 49.13 48.84 48.99 50.25 TOTAL 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 %
BASED ON TOTAL CAPITAL: TOTAL DEBT, INCLUDING SHORT-TERM 47.92 % 50.79 % 52.55 % 53.49 % 53.33 % 51.62 % PREFERRED STOCK 0.13 0.15 0.17 0.18 0.19 0.16 COMMON EQUITY 51.95 49.06 47.28 46.33 46.48 48.22 TOTAL 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 %
FINANCIAL STATISTICS
FINANCIAL RATIOS - MARKET BASED EARNINGS / PRICE RATIO 4.99 % 5.88 % 5.69 % 5.98 % 4.20 % 5.35 % MARKET / AVERAGE BOOK RATIO 191.10 169.70 158.83 153.43 142.12 163.04 DIVIDEND YIELD 3.31 3.94 4.52 4.92 5.61 4.46 DIVIDEND PAYOUT RATIO 61.53 61.46 67.87 66.67 60.06 63.52
RATE OF RETURN ON AVERAGE BOOK COMMON EQUITY 9.73 % 9.94 % 8.99 % 8.98 % 6.99 % 8.93 %
TOTAL DEBT / EBITDA (3) 3.71 X 3.84 X 4.34 X 4.75 X 5.53 X 4.43 X
FUNDS FROM OPERATIONS / TOTAL DEBT (4) 22.27 % 20.65 % 18.82 % 17.10 % 16.41 % 19.05 %
TOTAL DEBT / TOTAL CAPITAL 47.92 % 50.79 % 52.55 % 53.49 % 53.33 % 51.62 %
Notes:(1)
(2)
(3)
(4)
Source of Information: I-Metrix DatabaseCompany SEC Form 10-K
AVERAGE
Proxy Group of Nine Water CompaniesCAPITALIZATION AND FINANCIAL STATISTICS (1)
2009 - 2013, Inclusive
5 YEAR
All capitalization and financial statistics for the group are the arithmetic average of the achieved results for each individual company in the group, and are based upon financial statements as originally reported in each year.
Computed by relating actual total debt interest or preferred stock dividends booked to average of beginning and ending total debt or preferred stock reported to be outstanding.
Total debt relative to EBITDA (Earnings before Interest, Income Taxes, Depreciation and Amortization).
Funds from operations (sum of net income, depreciation, amortization, net deferred income tax and investment tax credits, less total AFUDC) plus interest charges as a percentage of total debt.
UWPA Exhibit No. PMA-1 Schedule 3 Page 1 of 2
Capital Structure Based upon Total Permanent Capital for thProxy Group of Nine Water Companies
2009 - 2013, Inclusive
5 YEAR2013 2012 2011 2010 2009 AVERAGE
American States Water Co. Long-Term Deb 40.30 % 42.49 % 45.46 % 44.30 % 46.95 % 43.90 %Preferred Stock 0.00 0.00 0.00 0.00 0.00 0.00Common Equity 59.70 57.51 54.54 55.70 53.05 56.10 Total Capita 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 %
American Water Works Co., Inc. Long-Term Deb 52.42 % 54.30 % 55.72 % 56.73 % 56.98 % 55.23 %Preferred Stock 0.17 0.21 0.27 0.29 0.30 0.25Common Equity 47.41 45.49 44.01 42.98 42.72 44.52 Total Capita 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 %
Aqua America, Inc.Long-Term Deb 50.32 % 53.41 % 54.11 % 57.05 % 56.59 % 54.29 %Preferred Stock 0.01 0.01 0.02 0.02 0.02 0.02Common Equity 49.67 46.58 45.87 42.93 43.39 45.69 Total Capita 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 %
Artesian Resources Corp. Long-Term Deb 46.67 % 47.60 % 48.93 % 52.84 % 54.12 % 50.03 %Preferred Stock 0.00 0.00 0.00 0.00 0.00 0.00Common Equity 53.33 52.40 51.07 47.16 45.88 49.97 Total Capita 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 %
California Water Service Group Long-Term Deb 42.03 % 50.39 % 52.04 % 52.51 % 47.93 % 48.98 %Preferred Stock 0.00 0.00 0.00 0.00 0.00 0.00Common Equity 57.97 49.61 47.96 47.49 52.07 51.02 Total Capita 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 %
Connecticut Water Service, Inc. Long-Term Deb 47.34 % 49.03 % 53.05 % 49.32 % 50.59 % 49.87 %Preferred Stock 0.20 0.21 0.30 0.34 0.35 0.28Common Equity 52.46 50.76 46.65 50.34 49.06 49.85 Total Capita 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 %
Middlesex Water CompanyLong-Term Deb 41.36 % 43.53 % 43.12 % 43.91 % 47.35 % 43.85 %Preferred Stock 0.88 1.02 1.06 1.07 1.24 1.05Common Equity 57.76 55.45 55.82 55.02 51.41 55.10 Total Capita 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 %
SJW Corporation Long-Term Deb 51.09 % 55.39 % 56.63 % 53.79 % 49.52 % 53.28 %Preferred Stock 0.00 0.00 0.00 0.00 0.00 0.00Common Equity 48.91 44.61 43.37 46.21 50.48 46.72 Total Capita 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 %
York Water CompanyLong-Term Deb 45.07 % 45.98 % 47.16 % 48.28 % 47.16 % 46.73 %Preferred Stock 0.00 0.00 0.00 0.00 0.00 0.00Common Equity 54.93 54.02 52.84 51.72 52.84 53.27 Total Capita 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 %
Proxy Group of Nine Water CompaniesLong-Term Deb 46.29 % 49.12 % 50.69 % 50.97 % 50.80 % 49.57 %Preferred Stock 0.14 0.16 0.18 0.19 0.21 0.18Common Equity 53.57 50.72 49.13 48.84 48.99 50.25 Total Capita 100.00 % 100.00 % 100.00 % 100.00 % 100.00 % 100.00 %
Source of Information EDGAR Online's I-Metrix Databas Annual Forms 10-K
UWPA Exhibit No. PMA-1 Schedule 3 Page 2 of 2
United Water Pennsylvania Inc.Indicated Common Equity Cost Rate Using the Discounted Cash Flow Model for
the Proxy Group of Nine Water Companies
1 2 3 4 5 6 7 8
Proxy Group of Nine Water Companies
Average Dividend Yield (1)
Value Line Projected Five Year Growth in EPS (2)
Reuters Mean
Consensus Projected Five Year
Growth Rate in EPS
Zack's Five Year Projected Growth Rate in
EPS
Yahoo! Finance
Projected Five Year Growth in
EPS
Average Projected Five Year Growth in EPS (3)
Adjusted Dividend Yield (4)
Indicated Common
Equity Cost Rate
(5)
American States Water Co. 2.42 % 6.50 % 2.00 % 2.00 % 2.00 % 3.13 % 2.46 % 5.59 %American Water Works Co., Inc. 2.38 7.50 8.20 7.90 8.20 7.95 2.47 10.42 Aqua America, Inc. 2.63 8.50 4.00 5.00 4.00 5.38 2.70 8.08 Artesian Resources Corp. 4.03 NA NA NA 4.00 4.00 4.11 8.11 California Water Service Group 2.60 7.50 6.00 6.00 6.00 6.38 2.68 9.06 Connecticut Water Service, Inc. 2.94 7.00 5.00 5.00 5.00 5.50 3.02 8.52 Middlesex Water Company 3.48 5.00 NA NA 2.70 3.85 3.55 7.40 SJW Corporation 2.51 7.00 NA NA 14.00 10.50 2.64 13.14 York Water Company 2.80 7.00 NA NA 4.90 5.95 2.88 8.83
Average 8.80 %
Median 8.52 %
NA= Not AvailableNMF = Not Meaningful Figure
Notes:(1)
(2) From pages 2 through 10 of this Schedule.(3) Average of columns 2 through 5 excluding negative growth rates.(4)
(5) Column 6 + column 7.
Source of Information: Value Line Investment Surveywww.reuters.com Downloaded on 01/12/2015www.zacks.com Downloaded on 01/12/2015www.yahoo.com Downloaded on 01/12/2015
Indicated dividend at 12/31/2014 divided by the average closing price of the last 60 trading days ending 12/31/2014 for each company.
This reflects a growth rate component equal to one-half the conclusion of growth rate (from column 6) x column 1 to reflect the periodic payment of dividends (Gordon Model) as opposed to the continuous payment. Thus, for American States Water Co. , 2.42% x (1+( 1/2 x 3.13%) ) = 2.46%.
UWPA Exhibt No. PMA-1 Schedule 4
Page 1 of 11
1
Line No. Market Value
1. Per Share 31.06$ 14.39$
2. DCF Cost Rate (1) 8.80% 8.80%
3. Return in Dollars 2.733$ 1.266$
4. Dividends (2) 0.916$ 0.916$
5. Growth in Dollars 1.817$ 0.350$
6. Return on Market Value 8.80% 4.08% (3)
7. 5.85% (4) 1.13% (6)
Notes: (1)
(2)(3)(4)(5)
United Water Pennsylvania Inc.Hypothetical Example of the Inadequacy ofA DCF Return Rate Related to Book Value
When Market Value is Greater / Less than Book Value
Book Value with Market to Book Ratio Great than
100%
2
$31.06 * 2.95% yield = $0.916.$0.350 / $31.06 market value = 4.08%.Expected rate of growth per market based DCF model.Actual rate of growth when DCF cost rate is applied to book value ($1.266 possible earnings - $0.916 dividends = $0.350 for growth / $31.06 market value = 1.33%).
Rate of Growth on Market Value
Comprised of 2.95% dividend yield and 5,85% growth,the average adjusted dividend yield and growth rate from page 1 of this schedule.
UWPA Exhibt No. PMA-1 Schedule 4
Page 2 of 11
UWPA Exhibt No. PMA-1 Schedule 4
Page 3 of 11
UWPA Exhibt No. PMA-1 Schedule 4
Page 4 of 11
UWPA Exhibt No. PMA-1 Schedule 4
Page 5 of 11
UWPA Exhibt No. PMA-1 Schedule 4
Page 6 of 11
UWPA Exhibt No. PMA-1 Schedule 4
Page 7 of 11
UWPA Exhibt No. PMA-1 Schedule 4
Page 8 of 11
UWPA Exhibt No. PMA-1 Schedule 4
Page 9 of 11
UWPA Exhibt No. PMA-1 Schedule 4
Page 10 of 11
UWPA Exhibt No. PMA-1 Schedule 4
Page 11 of 11
United Water Pennsylvania Inc.Current Institutional Holdings and Individual Holdings
the Proxy Group of Nine Water Companies
1 2
December 31, 2014 December 31, 2014Percentage of Percentage of
Institutional IndividualHoldings Holdings (1)
Proxy Group of Nine Water CompaniesAmerican States Water Co. 59.28 % 40.72 %American Water Works Co., Inc. 81.33 18.67Aqua America, Inc. 44.83 55.17Artesian Resources Corp. 37.02 62.98California Water Service Group 61.16 38.84Connecticut Water Service, Inc. 39.09 60.91Middlesex Water Company 38.60 61.40SJW Corporation 52.95 47.05York Water Company 28.54 71.46
Average 49.20 % 50.80 %
Notes:(1) (1 - column 1).
Source of Information: pro.edgar-online.com, December 31, 2014
UWPA Exhibit No. PMA-1 Schedule 5 Page 1 of 1
Predictive Risk Premium Model ™ (PRPM™) (1) 11.35 %
Risk Premium Using an Adjusted Total Market Approach (2) 9.82 %
Average 10.59 %
Notes:(1) From page 2 of this Schedule.(2) From page 3 of this Schedule.
United Water Pennsylvania Inc.Summary of Risk Premium Models for the
Proxy Group of Nine Water Companies
Proxy Group of Nine Water Companies
UWPA Exhibit No. PMA-1 Schedule 6
Page 1 of 11
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UWPA Exhibit No. PMA-1 Schedule 6
Page 2 of 11
Line No.
1. Prospective Yield on Aaa Rated Corporate Bonds (1) 4.85 %
2. Adjustment to Reflect Yield Spread Between Aaa Rated Corporate Bonds and A Rated Public Utility Bonds 0.15 (2)
3. Adjusted Prospective Yield on A Rated Public Utility Bonds 5.00 %
4. Adjustment to Reflect Bond Rating Difference of Proxy Group (0.01) (3)
5. Adjusted Prospective Bond Yield 4.99 %
6. Equity Risk Premium (5) 4.83
7. Risk Premium Derived Common Equity Cost Rate 9.82 %
Notes: (1)
(2)
(3)
(4) From page 6 of this Schedule.
Proxy Group of Nine Water Companies
The average yield spread of A rated public utility bonds over Aaa rated corporate bonds of 0.15% from page 4 of this Schedule.
Adjustment to reflect the A1/A2 Moody's bond rating of the proxy group of nine water companies as shown on page 4 of this Schedule. The 1 basis point adjustment is derived by taking 1/6 of the spread between Aa2 and A2 Public Utility Bonds (1/6 * 0.06% = 0.01%).
Consensus forecast of Moody's Aaa Rated Corporate bonds from Blue Chip Financial Forecasts (see pages 9-10 of this Schedule).
United Water Pennsylvania Inc.Indicated Common Equity Cost Rate
Through Use of a Risk Premium ModelUsing an Adjusted Total Market Approach
UWPA Exhibit No. PMA-1 Schedule 6
Page 3 of 11
Moo
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UWPA Exhibit No. PMA-1 Schedule 6
Page 4 of 11
Numerical Assignment for Moody's and Standard & Poor's Bond Ratings
Moody's Numerical Standard & Poor's Bond Rating Bond Weighting Bond Rating
Aaa 1 AAA
Aa1 2 AA+ Aa2 3 AA Aa3 4 AA-
A1 5 A+ A2 6 A A3 7 A-
Baa1 8 BBB+ Baa2 9 BBB Baa3 10 BBB-
Ba1 11 BB+ Ba2 12 BB Ba3 13 BB- B 14 B+ B2 15 B B3 16 B-
UWPA Exhibit No. PMA-1 Schedule 6
Page 5 of 11
Mon
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UWPA Exhibit No. PMA-1 Schedule 6
Page 6 of 11
LineNo.
1. Calculated equity risk premium based on the total market using the beta approach (1) 4.80 %
2. Mean equity risk premium based on a study using the holding period returns of public utilities with A rated bonds (2) 4.86
3. Average equity risk premium 4.83 %
Notes: (1) From page 8 of this Schedule.(2) From page 11 of this Schedule.
Proxy Group of Nine Water Companies
United Water Pennsylvania Inc.Judgment of Equity Risk Premium for
the Proxy Group of Nine Water Companies
UWPA Exhibit No. PMA-1 Schedule 6
Page 7 of 11
Line No.
Based on SBBI Valuation Yearbook Data:
1. Ibbotson Equity Risk Premium (1) 5.85 %
2. Ibbotson Equity Risk Premium based on PRPMTM (2) 9.31
Based on Value Line Summary and Index:
3.Equity Risk Premium Based on Value Line Summary and Index (3) 5.39
4. Conclusion of Equity Risk Premium (4) 6.85 %
5. Adjusted Value Line Beta (5) 0.70
6 Beta Adjusted Equity Risk Premium 4.80 %
Notes: (1)
(2)
(3)
(4) Average of Lines 1, 2, & 3.
(5)
Sources of Information:
United Water Pennsylvania Inc.Derivation of Equity Risk Premium Based on the Total Market Approach
Using the Beta forthe Proxy Group of Nine Water Companies
Proxy Group of Nine Water Companies
Industrial Manual and Mergent Bond Record Monthly Update.Value Line Summary and Index
Blue Chip Financial Forecasts, January 1, 2015 and December 1, 2014
Based on the arithmetic mean historical monthly returns on large company common stocks from Ibbotson® SBBI® 2014 Classic Yearbook - Market Results for Stocks, Bonds, Bills, and Inflation minus the arithmetic mean monthly yield of Moody's Aaa and Aa corporate bonds from 1926 - 2013. (12.05% - 6.20% = 5.85%).
The Predictive Risk Premium Model (PRPMTM) is discussed in Ms. Ahern's accompanying direct testimony. The Ibbotson equity risk premium based on the
PRPMTM is derived by applying the PRPMTM to the monthly risk premiums between Ibbotson large company common stock monthly returns minus the average Aaa and Aa corporate monthly bond yields, from January 1928 through November 2014..
The equity risk premium based on the Value Line Summary and Index is derived from taking the projected 3-5 year total annual market return of 10.24% (described fully in note 1 of page 2 of Schedule PMA-7) and subtracting the average consensus forecast of Aaa corporate bonds of 4.85% (Shown on page 3 of this Schedule). (10.24% - 4.85% = 5.39%).
Median beta derived from page 1 of Schedule PMA-7.
Ibbotson® SBBI® 2014 Classic Yearbook - Market Results for Stocks, Bonds, Bills, and Inflation, Morningstar, Inc., 2014 Chicago, IL.
UWPA Exhibit No. PMA-1 Schedule 6
Page 8 of 11
2 BLUE CHIP FINANCIAL FORECASTS JANUARY 1, 2015
Consensus Forecasts Of U.S. Interest Rates And Key Assumptions1
-------------------------------------History----------------------------------------- Consensus Forecasts-Quarterly Avg. -------Average For Week Ending------ ----Average For Month---- Latest Q* 1Q 2Q 3Q 4Q 1Q 2Q
Interest Rates Dec. 26 Dec. 19 Dec. 12 Dec. 5 Nov. Oct. Sep. 4Q 2014 2015 2015 2015 2015 2016 2016Federal Funds Rate 0.13 0.12 0.12 0.10 0.09 0.09 0.09 0.10 0.1 0.2 0.5 0.8 1.2 1.5Prime Rate 3.25 3.25 3.25 3.25 3.25 3.25 3.25 3.25 3.3 3.3 3.5 3.9 4.2 4.6LIBOR, 3-mo. 0.24 0.23 0.23 0.23 0.23 0.23 0.23 0.23 0.3 0.4 0.7 1.0 1.4 1.8Commercial Paper, 1-mo. 0.12 0.11 0.11 0.10 0.07 0.06 0.06 0.08 0.1 0.2 0.5 0.9 1.3 1.6Treasury bill, 3-mo. 0.04 0.04 0.03 0.02 0.02 0.02 0.02 0.03 0.1 0.2 0.5 0.8 1.2 1.5Treasury bill, 6-mo. 0.13 0.11 0.10 0.08 0.07 0.05 0.04 0.08 0.1 0.3 0.6 0.9 1.3 1.6Treasury bill, 1 yr. 0.26 0.23 0.20 0.15 0.13 0.10 0.11 0.15 0.3 0.5 0.8 1.2 1.5 1.9Treasury note, 2 yr. 0.70 0.63 0.61 0.56 0.53 0.45 0.57 0.54 0.7 1.0 1.3 1.6 1.9 2.2Treasury note, 5 yr. 1.69 1.61 1.61 1.60 1.62 1.55 1.77 1.60 1.7 1.9 2.2 2.4 2.7 2.9Treasury note, 10 yr. 2.21 2.14 2.19 2.27 2.33 2.30 2.53 2.27 2.4 2.6 2.8 3.0 3.2 3.4Treasury note, 30 yr. 2.80 2.75 2.84 2.97 3.04 3.04 3.26 2.96 3.1 3.3 3.5 3.7 3.9 4.0Corporate Aaa bond 3.78 3.74 3.75 3.90 3.92 3.92 4.11 3.87 4.0 4.2 4.3 4.6 4.8 5.0Corporate Baa bond 4.75 4.72 4.72 4.79 4.79 4.69 4.80 4.74 4.9 5.1 5.3 5.5 5.7 5.8State & Local bonds na 3.65 3.65 3.83 3.96 3.96 4.13 3.86 3.9 4.1 4.3 4.5 4.6 4.8Home mortgage rate na 3.80 3.93 3.89 4.00 4.04 4.16 3.97 4.1 4.3 4.5 4.7 4.9 5.1
----------------------------------------History------------------------------------------- Consensus Forecasts-Quarterly1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q* 1Q 2Q 3Q 4Q 1Q 2Q
Key Assumptions 2013 2013 2013 2013 2014 2014 2014 2014 2015 2015 2015 2015 2016 2016Major Currency Index 74.7 76.4 76.7 76.0 77.1 76.6 77.8 83.9 84.0 84.7 85.3 85.5 85.7 85.5Real GDP 2.7 1.8 4.5 3.5 -2.1 4.6 5.0 2.7 2.9 2.9 3.0 3.0 2.9 2.9GDP Price Index 1.3 1.2 1.7 1.5 1.3 2.1 1.4 1.0 1.3 1.7 1.9 2.0 2.1 2.0Consumer Price Index 1.2 0.4 2.2 1.1 1.9 3.0 1.1 -0.9 0.4 1.9 2.1 2.3 2.2 2.2Forecasts for interest rates and the Federal Reserve’s Major Currency Index represent averages for the quarter. Forecasts for Real GDP, GDP Price Index and Consumer Price Index are seasonally-adjusted annual rates of change (saar). Individual panel members’ forecasts are on pages 4 through 9. Historical data for interest rates except LIBOR is from Federal Reserve Release (FRSR) H.15. LIBOR quotes available from The Wall Street Journal. Interest rate definitions are same as those in FRSR H.15. Treasury yields are reported on a constant maturity basis. Historical data for Fed’s Major Currency Index is from FRSR H.10 and G.5. Historical data for Real GDP and GDP Chained Price Index are from the Bureau of Economic Analysis (BEA). Consumer Price Index (CPI) history is from the Department of Labor’s Bureau of Labor Statistics (BLS). *Data for 4Q 2014Major Currency Index is based on data through December 23. Figures for 4Q 2014 Real GDP, GDP Chained Price Index and Consumer Price Index are consensus forecasts based on a special question asked of the panelists’ this month.
0.00
0.50
1.00
1.50
2.00
2.50
3.00
3.50
4.00
4.50
0.00
0.50
1.00
1.50
2.00
2.50
3.00
3.50
4.00
4.50
3mo 6mo 1yr 2yr 5yr 10yr 30yr
Perc
ent
Maturities
U.S. Treasury Yield CurveWeek ended December 26, 2014 and Year Ago vs.
1Q 2014 and 2Q 2016 Consensus Forecasts
Year Ago
Week ended 12/26/14
Consensus 2Q 2016
Consensus 1Q 2015
0.00
0.50
1.00
1.50
2.00
2.50
3.00
3.50
4.00
4.50
5.00
5.50
6.00
0.00
0.50
1.00
1.50
2.00
2.50
3.00
3.50
4.00
4.50
5.00
5.50
6.00
1Q'08 1Q'09 1Q'10 1Q'11 1Q'12 1Q'13 1Q'14 1Q'15 1Q'16
Perc
ent
U.S. 3-Mo. T-Bills & 10-Yr. T-Note Yield (Quarterly Average) Forecast
3-Month T-Bill Yield
Consensus
Consensus
10-Yr. T-Note Yield.
050100150200250300350400450500550600650700
050
100150200250300350400450500550600650700
2007 2008 2009 2010 2011 2012 2013 2014
Basis
Poi
nts
Corporate Bond SpreadsAs of week ended December 26, 2014
Baa Corporate Bond Yield minus 10-Year T-Bond Yield
-100
-50
0
50
100
150
200
250
300
350
400
-100
-50
0
50
100
150
200
250
300
350
400
2007 2008 2009 2010 2011 2012 2013 2014
Basis
Poi
nts
U.S. Treasury Yield CurveAs of week ended December 26, 2014
10-Year T-Bond minus 3-Month T-Bill(Constant Maturity Yields)
Aaa Corporate Bond Yield
minus 10-Year T-Bond Yield
UWPA Exhibit No. PMA-1 Schedule 6
Page 9 of 11
14 BLUE CHIP FINANCIAL FORECASTS DECEMBER 1, 2014
Long-Range Estimates:The table below contains results of our semi-annual long-range CONSENSUS survey. There are also Top 10 and bottom 10 averages for each varia-ble. Shown are estimates for the years 2016 through 2020 and averages for the five-year periods 2016-2020 and 2020-2025. Apply these projections cautiously. Few economic, demographic and political forces can be evaluated accurately over such long time spans.
-----------Average For The Year------------ Five-Year AveragesInterest Rates 2016 2017 2018 2019 2020 2016-2020 2021-20251. Federal Funds Rate CONSENSUS 1.8 2.9 3.6 3.7 3.7 3.1 3.6
Top 10 Average 2.4 3.7 4.2 4.2 4.2 3.7 4.1 Bottom 10 Average 1.2 2.3 2.9 3.0 3.0 2.5 2.9
2. Prime Rate CONSENSUS 4.7 5.8 6.5 6.6 6.6 6.0 6.5 Top 10 Average 5.4 6.6 7.1 7.2 7.2 6.7 7.1 Bottom 10 Average 4.2 5.2 5.8 5.9 5.8 5.4 5.6
3. LIBOR, 3-Mo. CONSENSUS 2.1 3.2 3.7 3.9 3.9 3.3 3.8 Top 10 Average 2.7 3.9 4.3 4.4 4.4 3.9 4.3 Bottom 10 Average 1.5 2.5 3.1 3.2 3.3 2.7 3.3
4. Commercial Paper, 1-Mo. CONSENSUS 1.9 3.0 3.5 3.7 3.7 3.1 3.7 Top 10 Average 2.4 3.5 4.0 4.2 4.2 3.6 4.2 Bottom 10 Average 1.5 2.5 3.0 3.1 3.2 2.7 3.2
5. Treasury Bill Yield, 3-Mo. CONSENSUS 1.8 2.9 3.4 3.6 3.6 3.0 3.5 Top 10 Average 2.4 3.6 4.0 4.2 4.1 3.7 4.1 Bottom 10 Average 1.3 2.2 2.9 2.9 2.9 2.4 2.7
6. Treasury Bill Yield, 6-Mo. CONSENSUS 2.0 3.0 3.6 3.7 3.7 3.2 3.6 Top 10 Average 2.5 3.8 4.2 4.4 4.3 3.8 4.2 Bottom 10 Average 1.5 2.4 3.0 3.1 3.1 2.6 2.8
7. Treasury Bill Yield, 1-Yr. CONSENSUS 2.1 3.2 3.7 3.8 3.8 3.3 3.7 Top 10 Average 2.8 3.9 4.4 4.5 4.4 4.0 4.3 Bottom 10 Average 1.6 2.5 3.1 3.1 3.2 2.7 2.9
8. Treasury Note Yield, 2-Yr. CONSENSUS 2.5 3.4 3.9 4.0 4.0 3.6 4.0 Top 10 Average 3.3 4.1 4.5 4.7 4.6 4.2 4.5 Bottom 10 Average 1.9 2.8 3.3 3.3 3.3 2.9 3.2
10. Treasury Note Yield, 5-Yr. CONSENSUS 3.1 3.8 4.2 4.3 4.3 4.0 4.3 Top 10 Average 3.8 4.5 4.9 5.1 5.1 4.7 4.9 Bottom 10 Average 2.6 3.2 3.6 3.5 3.6 3.3 3.6
11. Treasury Note Yield, 10-Yr. CONSENSUS 3.7 4.3 4.6 4.7 4.7 4.4 4.6 Top 10 Average 4.4 5.0 5.4 5.6 5.6 5.2 5.4 Bottom 10 Average 3.2 3.5 3.8 3.8 3.9 3.7 3.9
12. Treasury Bond Yield, 30-Yr. CONSENSUS 4.3 4.8 5.0 5.1 5.2 4.9 5.1 Top 10 Average 5.0 5.6 5.9 6.2 6.2 5.8 6.0 Bottom 10 Average 3.7 4.0 4.2 4.2 4.3 4.1 4.3
13. Corporate Aaa Bond Yield CONSENSUS 5.1 5.6 6.0 6.1 6.1 5.8 6.1 Top 10 Average 5.8 6.4 6.8 7.0 7.0 6.6 6.8 Bottom 10 Average 4.5 4.8 5.1 5.1 5.2 5.0 5.4
13. Corporate Baa Bond Yield CONSENSUS 6.0 6.5 6.8 6.9 7.0 6.6 7.0 Top 10 Average 6.7 7.3 7.7 7.9 7.9 7.5 7.7 Bottom 10 Average 5.4 5.6 5.9 5.9 6.0 5.8 6.2
14. State & Local Bonds Yield CONSENSUS 4.9 5.2 5.4 5.4 5.4 5.2 5.3 Top 10 Average 5.5 5.7 6.0 6.1 6.1 5.9 6.0 Bottom 10 Average 4.3 4.6 4.7 4.7 4.7 4.6 4.7
15. Home Mortgage Rate CONSENSUS 5.2 5.8 6.2 6.3 6.3 6.0 6.2 Top 10 Average 5.9 6.5 7.1 7.2 7.2 6.8 7.0 Bottom 10 Average 4.6 5.1 5.5 5.5 5.5 5.2 5.3
A. FRB - Major Currency Index CONSENSUS 83.6 83.3 82.7 82.4 82.1 82.8 82.0 Top 10 Average 86.7 86.7 86.6 86.5 86.6 86.6 86.3 Bottom 10 Average 80.3 79.8 78.5 77.9 77.3 78.7 77.4
----------Year-Over-Year, % Change---------- Five-Year Averages2016 2017 2018 2019 2020 2016-2020 2021-2025
B. Real GDP CONSENSUS 2.8 2.8 2.6 2.4 2.4 2.6 2.3 Top 10 Average 3.2 3.1 2.9 2.8 2.7 2.9 2.6 Bottom 10 Average 2.6 2.4 2.3 1.8 2.0 2.2 2.0
C. GDP Chained Price Index CONSENSUS 2.0 2.2 2.2 2.1 2.1 2.1 2.1 Top 10 Average 2.3 2.7 2.6 2.5 2.4 2.5 2.5 Bottom 10 Average 1.7 1.8 1.8 1.8 1.8 1.8 1.8
D. Consumer Price Index CONSENSUS 2.3 2.5 2.4 2.3 2.3 2.4 2.3 Top 10 Average 2.7 3.1 3.0 2.8 2.7 2.8 2.7 Bottom 10 Average 2.0 2.0 2.0 1.9 1.9 1.9 1.9
UWPA Exhibit No. PMA-1 Schedule 6
Page 10 of 11
Line No.
1.
Arithmetic Mean Holding Period Returns on the Standard & Poor's Utility Index 1928-2014 (2): 10.69 %
2.Arithmetic Mean Yield on Moody's A Rated Public Utility Yields 1928-2014 (6.48)
3. Historical Equity Risk Premium 4.21 %
4.
Forecasted Equity Risk Premium Based on
PRPMTM (3) 5.51
5.Average of Historical and PRPMTM Equity Risk Premium 4.86 %
Notes: (1)
(2)
(3) The Predictive Risk Premium Model (PRPMTM) is applied to the risk premium of the monthly total returns of the S&P Utility Index and the monthly yields on Moody's A rated public utility bonds from 1928 - 2014.
Holding period returns are calculated based upon income received (dividends and interest) plus the relative change in the market value of a security over a one-year holding period.
Based on S&P Public Utility Index monthly total returns and Moody's Public Utility Bond average monthly yields from 1928-2014.
United Water Pennsylvania Inc.Derivation of Mean Equity Risk Premium Based on a Study
Using Holding Period Returns of Public Utilities
Over A Rated Moody's Public Utility
Bonds (1)
UWPA Exhibit No. PMA-1 Schedule 6
Page 11 of 11
United Water Pennsylvania Inc.Indicated Common Equity Cost Rate Through Use
of the Traditional Capital Asset Pricing Model (CAPM) and Empirical Capital Asset Pricing Model (ECAPM)
1 2 3 4 5 6
Proxy Group of Nine Water Companies
Value Line
Adjusted Beta
American States Water Co. 0.70 7.83 % 3.94 % 9.42 % 10.01 %American Water Works Co., Inc. 0.70 7.83 3.94 9.42 10.01Aqua America, Inc. 0.70 7.83 3.94 9.42 10.01Artesian Resources Corp. 0.55 7.83 3.94 8.25 9.13California Water Service Group 0.70 7.83 3.94 9.42 10.01Connecticut Water Service, Inc. 0.65 7.83 3.94 9.03 9.71Middlesex Water Company 0.70 7.83 3.94 9.42 10.01SJW Corporation 0.85 7.83 3.94 10.60 10.89York Water Company 0.65 7.83 3.94 9.03 9.71
Average 0.69 9.33 % 9.94 % 9.64 %
Median 0.70 9.42 % 10.01 % 9.72 %
See page 2 for notes.
Market Risk Premium (1)
Risk-Free Rate (2)
Traditional CAPM Cost
Rate (3)
ECAPM Cost Rate
(4)
Indicated Common
Equity Cost Rate (5)
UPWA Exhibit No. PMA-1 Schedule 7
United Water Pennsylvania Inc.
Development of the Market-Required Rate of Return on Common Equity Using the Capital Asset Pricing Model for
the Proxy Group of Nine Water Companies Adjusted to Reflect a Forecasted Risk-Free Rate and Market Return
Notes: (1) For reasons explained in Ms. Ahern’s accompanying direct testimony, from the 13 weeks ending January 2, 2015, Value
Line Summary & Index, a forecasted 3-5 year total annual market return of 10.24% can be derived by averaging the 13 weeks ending January 2, 2015 forecasted total 3-5 year total appreciation, converting it into an annual market appreciation and adding the Value Line average forecasted annual dividend yield.
The 3-5 year average total market appreciation of 37% produces a four-year average annual return of 8.19% ((1.370.25) - 1). When the average annual forecasted dividend yield of 2.05% is added, a total average market return of 10.24% (2.05% + 8.19%) is derived.
The 13 weeks ending January 2, 2015 forecasted total market return of 10.24% minus the risk-free rate of 3.94% (developed in Note 2) is 6.30% (10.24% - 3.94%). The Predictive Risk Premium Model (PRPMTM) market equity risk premium of 10.41% is derived by applying the PRPMTM to the monthly equity risk premium of large company common stocks over the income return on long-term U.S. Government Securities from January 1926 through November 2014. The Morningstar, Inc. (Ibbotson Associates) calculated arithmetic mean monthly market equity risk premium of 6.79% for the period 1926-2013 results from a total market return of 12.05% less the arithmetic mean income return on long-term U.S. Government Securities of 5.26% (12.05% - 5.26% = 6.79%). The average of these three expectational risk premiums result in a 7.83% average market equity risk premium, which is then multiplied by the beta in column 1 of page 1 of this Schedule. (7.83% = (6.30% + 10.41% + 6.79%)/3).
(2) For reasons explained in Ms. Ahern’s direct testimony, the risk-free rate that Ms. Ahern relies upon for her CAPM analysis
is the average forecast of 30-year Treasury Note yields per the consensus of nearly 50 economists reported in the Blue Chip Financial Forecasts dated January 1, 2015 and December 1, 2014 (see pages 9 & 10 of Schedule PMA-6).The estimates are detailed below:
30-Year Treasury Note Yield
First Quarter 2015 3.10% Second Quarter 2015 3.30% Third Quarter 2015 3.50% Fourth Quarter 2015 3.70% First Quarter 2016 3.90% Second Quarter 2016 4.00% 2016 – 2020 4.90% 2021 – 2025 5.10%
Average 3.94%
(3) The traditional Capital Asset Pricing Model (CAPM) is applied using the following formula:
RS = RF + β (RM - RF)
Where RS = Return rate of common stock RF = Risk Free Rate β = Value Line Adjusted Beta RM = Return on the market as a whole
(4) The empirical CAPM is applied using the following formula:
RS = RF + .25 (RM - RF ) + .75 β (RM - RF )
Where RS = Return rate of common stock RF = Risk-Free Rate β = Value Line Adjusted Beta RM = Return on the market as a whole
Source of Information: Value Line Summary & Index
Blue Chip Financial Forecasts, December 1, 2014 and January 1, 2015 Value Line Investment Survey, (Standard Edition)
Ibbotson® SBBI® 2014 Classic Yearbook – Market Results for Stocks, Bonds, Bills and Inflation, Morningstar, Inc., 2014, Chicago, IL
UPWA Exhibit No. PMA-1 Schedule 7
Principal Methods
Twenty-Three Non-Price-Regulated
Discounted Cash Flow Model (DCF) (1) 11.66 %
Risk Premium Model (RPM) (2) 10.88
Capital Asset Pricing Model (CAPM) (3) 10.06
Average 10.87
Median 10.88 %
Notes:(1) From page 2 of this Schedule.(2) From page 3 of this Schedule.(3) From page 5 of this Schedule.
United Water Pennsylvania Inc.Summary of Cost of Equity Models Applied to theProxy Group of Non-Price-Regulated Companies
Comparable in Total Risk to theProxy Group of Nine Water Companies
UWPA Exhibit No. PMA-1 Schedule 8 Page 1 of 9
Proxy Group of Nine Water Companies
Value Line Adjusted
BetaUnadjusted
Beta
Residual Standard Error
of the Regression
Standard Deviation of
Beta
American States Water Co. 0.65 0.44 3.1757 0.0719American Water Works Co., Inc. 0.65 0.44 2.5968 0.0588Aqua America, Inc. 0.60 0.35 2.3272 0.0527Artesian Resources Corp. 0.55 0.31 2.6561 0.0602California Water Service Group 0.60 0.36 2.2764 0.0516Connecticut Water Service, Inc. 0.75 0.55 2.8197 0.0639Middlesex Water Company 0.75 0.56 2.5174 0.0570SJW Corporation 0.85 0.73 3.2010 0.0725York Water Company 0.70 0.47 2.9414 0.0666
Average 0.68 0.47 2.7235 0.0617
Beta Range (+/- 2 std. Devs. of Beta) 0.35 0.59 2 std. Devs. of Beta 0.12
Residual Std. Err. Range (+/- 2 std. Devs. of the Residual Std. Err.) 2.4841 2.9629
Std. dev. of the Res. Std. Err. 0.1197
2 std. devs. of the Res. Std. Err. 0.2394
United Water Pennsylvania Inc.Basis of Selection of Comparable Risk
Domestic Non-Price Regulated Companies
UWPA Exhibit No. PMA-1 Schedule 8 Page 2 of 9
Proxy Group of Twenty-Three Non-Price-Regulated Companies
VL Adjusted Beta
Unadjusted Beta
Residual Standard
Error of the Regression
Standard Deviation of
Beta
Amgen 0.75 0.56 2.8681 0.0650Baxter Intl Inc. 0.75 0.59 2.8485 0.0645Bristol-Myers Squibb 0.70 0.51 2.7060 0.0613Brown & Brown 0.75 0.57 2.5708 0.0582Quest Diagnostics 0.75 0.58 2.7019 0.0612DaVita HealthCare 0.70 0.49 2.7874 0.0631Haemonetics Corp. 0.65 0.46 2.5941 0.0588Kroger Co. 0.65 0.45 2.7324 0.0619Lancaster Colony 0.75 0.55 2.8757 0.0651Mercury General 0.75 0.59 2.8344 0.0642Markel Corp. 0.75 0.55 2.6954 0.0610Annaly Capital Mgmt. 0.65 0.45 2.6087 0.0591Northwest Bancshares 0.75 0.59 2.6054 0.0590Ross Stores 0.75 0.58 2.7900 0.0632Sherwin-Williams 0.70 0.47 2.7446 0.0622Smucker (J.M.) 0.70 0.50 2.5587 0.0580Silgan Holdings 0.70 0.47 2.7938 0.0633Stericycle Inc. 0.65 0.43 2.5317 0.0573Molson Coors Brewing 0.75 0.55 2.8609 0.0648Techne Corp. 0.75 0.56 2.4896 0.0564Hanover Insurance 0.75 0.59 2.5287 0.0573Weis Markets 0.65 0.47 2.6581 0.0602Alleghany Corp. 0.75 0.57 2.7854 0.0631
Average 0.72 0.53 2.7031 0.0612
Proxy Group of Nine Water Companies 0.68 0.47 2.7235 0.0617
United Water Pennsylvania Inc.Proxy Group of Non-Price Regulated Companies
Comparable in Total Risk to theProxy Group of Nine Water Companies
UWPA Exhibit No. PMA-1 Schedule 8 Page 3 of 9
Basis of Selection of the Group of Non-Price Regulated Companies Comparable in Total Risk to the Proxy Group of Nine Water Companies
The criteria for selection of the proxy group of twenty-three non-price regulated companies was that the non-price regulated companies be domestic and reported in Value Line Investment Survey (Standard Edition). The proxy group of twenty-three non-price regulated companies were then selected based upon the unadjusted beta range of 0.35 – 0.59 and standard error of the regression range of 2.4841 – 2.9629 of the water proxy group. These ranges are based upon plus or minus two standard deviations of the unadjusted beta and standard error of the regression. Plus or minus two standard deviations captures 95.50% of the distribution of unadjusted betas and standard errors of the regression. The standard deviation of the water industry’s standard error of the regression is 0.1050. The standard deviation of the standard error of the regression is calculated as follows:
Standard Deviation of the Std. Err. of the Regr. = Standard Error of the Regression N2
where: N = number of observations. Since Value Line betas are derived from weekly price
change observations over a period of five years, N = 259
Thus, 0.1197 = 2.7235 = 2.7235
518 22.7596 Source of Information: Value Line, Inc., December 15, 2014 Value Line Investment Survey (Standard Edition)
UWPA Exhibit No. PMA-1 Schedule 8 Page 4 of 9
United Water Pennsylvania Inc.DCF Results for the Proxy Group of Non-Price-Regulated Companies Comparable in Total Risk to
the Proxy Group of Nine Water Companies
Proxy Group of Twenty-Three Non-Price-Regulated Companies
Amgen 2.01 % 9.00 % 11.00 % 9.20 % 11.14 % 10.09 % 2.11 % 12.20 %Baxter Intl Inc. 2.90 7.50 6.10 8.20 6.18 7.00 3.00 10.00 Bristol-Myers Squibb 2.61 7.50 12.00 14.80 12.01 11.58 2.76 14.34 Brown & Brown 1.37 14.00 10.00 10.20 10.62 11.21 1.45 12.66 Quest Diagnostics 2.09 7.00 8.00 10.40 10.04 8.86 2.18 11.04 DaVita Inc. - 12.00 4.20 11.40 8.11 8.93 - NAHaemonetics Corp. - 11.00 12.00 9.30 12.00 11.08 - NAKroger Co. 1.30 10.00 11.00 12.00 11.98 11.25 1.38 12.63 Lancaster Colony 2.02 6.00 NA NA 8.00 7.00 2.09 9.09 Mercury General 4.61 7.00 2.10 2.10 2.10 3.33 4.68 8.01 Markel Corp. - 12.50 15.00 12.50 12.50 13.13 - NAAnnaly Capital Mgmt. 10.58 0.50 (7.00) 5.00 (3.07) 2.75 10.73 13.48 Northwest Bancshares, Inc. 4.14 5.50 NA NA 5.00 5.25 4.25 9.50 Ross Stores 0.94 8.50 13.00 11.60 11.75 11.21 0.99 12.20 Sherwin-Williams 0.93 17.00 18.00 14.20 15.43 16.16 1.00 17.16 Smucker (J.M.) 2.52 8.00 3.90 5.90 5.20 5.75 2.59 8.34 Silgan Holdings 1.19 9.00 10.00 10.40 10.09 9.87 1.25 11.12 Stericycle Inc. - 12.00 14.00 15.20 15.00 14.05 - NAMolson Coors Brewing 1.99 8.50 4.80 5.90 4.40 5.90 2.05 7.95 Techne Corp. 1.40 8.50 NA 12.50 12.50 11.17 1.48 12.65 Hanover Insurance 2.41 22.50 (1.00) NA (1.10) 22.50 2.68 25.18 Weis Markets 2.73 1.00 NA NA NA 1.00 2.74 3.74 Alleghany Corp. - 3.00 NA NA 8.50 5.75 - NA
Average 11.74 %
Median 11.66 %
NA= Not AvailableNMF= Not Meaningful Figure
(1)
Source of Information: Value Line Investment Survey:www.reuters.com Downloaded on 01/12/2015www.zacks.com Downloaded on 01/12/2015www.yahoo.com Downloaded on 01/12/2015
Adjusted Dividend Yield
Indicated Common Equity
Cost Rate
Ms. Ahern's application of the DCF model to the domestic, non-price regluated comparable risk companies is identical to the application of the DCF to her proxy group of water companies. She uses the 60 day average price and the spot indicated dividend as of December 31, 2014 for her dividend yield and then adjusts that yield for 1/2 the average projected growth rate in EPS, which is calculated by averaging the 5 year projected growth in EPS provided by Value Line, www.reuters.com, www.zacks.com, and www.yahoo.com (excluding any negative growth rates) and then adding that growth rate to the adjusted dividend yield.
Average Dividend Yield
Value Line Projected Five
Year Growth in EPS
Reuters Mean Consensus
Projected Five Year Growth Rate in EPS
Zack's Five Year Projected Growth Rate in
EPS
Yahoo! Finance
Projected Five Year Growth
in EPS
Average Projected Five Year Growth Rate in EPS
UWPA Exhibit No. PMA-1 Schedule 8 Page 5 of 9
Line No.
1. Prospective Yield on Baa Rated Corporate Bonds (1) 5.74 %
2. Equity Risk Premium (2) 5.14
3. Risk Premium Derived Common Equity Cost Rate 10.88 %
Notes: (1)
First Quarter 2015 4.90 %Second Quarter 2015 5.10
Third Quarter 2015 5.30Fourth Quarter 2015 5.50
First Quarter 2016 5.70Second Quarter 2016 5.80
2016-2020 6.602021-2025 7.00
Average 5.74 %
(2) From page 7 of this Schedule.
Average forecast of Baa corporate bonds based upon the consensus of nearly 50 economists reported in Blue Chip Financial Forecasts dated January 1, 2015 and December 1, 2014 (see pages 9-10 of Schedule 6). The estimates are detailed below.
United Water Pennsylvania Inc.Indicated Common Equity Cost Rate
Through Use of a Risk Premium ModelUsing an Adjusted Total Market Approach
Proxy Group of Twenty-Three Non-
Price-Regulated Companies
UWPA Exhibit No. PMA-1 Schedule 8 Page 6 of 9
United Water Pennsylvania Inc.Comparison of Bond Ratings for the
Proxy Group of Non-Price-Regulated Companies Comparable in Total Risk to theProxy Group of Nine Water Companies
Moody's Standard & Poor'sBond Rating Bond Rating
January 2015 January 2015
Proxy Group of Twenty-Three Non-Price-Regulated Companies
Bond Rating
Numerical Weighting
(1)Bond
Rating
Numerical Weighting
(1)
Amgen Baa1 8.0 A 6Baxter Intl Inc. A3 7.0 A- 7Bristol-Myers Squibb A2 6.0 A+ 5Brown & Brown NR - - NR - -Quest Diagnostics Baa2 9.0 BBB+ 8DaVita HealthCare B1 14.0 B+ 14Haemonetics Corp. NR - - NR - -Kroger Co. Baa2 9.0 BBB 9Lancaster Colony NR - - NR - -Mercury General NR - - NR - -Markel Corp. Baa2 9.0 NR - -Annaly Capital Mgmt. NR - - NR - -Northwest Bancshares NR - - NR - -Ross Stores A3 7.0 NR - -Sherwin-Williams A3 7.0 A- 7Smucker (J.M.) A3 7.0 NR - -Silgan Holdings Ba2 12.0 BB- 13Stericycle Inc. NR - - NR - -Molson Coors Brewing Baa2 9.0 BBB+ 8Techne Corp. NR - - NR - -Hanover Insurance Baa3 10.0 BBB- 10.0Weis Markets NR - - NR - -Alleghany Corp. Baa2 9.0 NR - -
Average Baa2 8.8 BBB 8.7
Notes:(1) From page 3 of Schedule 6.
Source of Information: Standard & Poor's Bond Guide June 2011 www.moodys.com; downloaded 1/12/2015
UWPA Exhibit No. PMA-1 Schedule 8 Page 7 of 9
United Water Pennsylvania Inc.Derivation of Equity Risk Premium Based on the Total Market Approach
Using the Beta forthe Proxy Group of Non-Price-Regulated Companies
Proxy Group of Nine Water Companies
Line No.
Based on SBBI Valuation Yearbook Data:
1. Ibbotson Equity Risk Premium (1) 5.85 %
2. Ibbotson Equity Risk Premium based on PRPMTM (2) 9.31
Based on Value Line Summary and Index:
3.Equity Risk Premium Based on Value Line Summary and Index (3) 5.39
4. Conclusion of Equity Risk Premium (4) 6.85 %
5. Adjusted Value Line Beta (5) 0.75
6. Forecasted Equity Risk Premium 5.14 %
Notes: (1)
(2)
(3)(4)(5)
Sources of Information:
Blue Chip Financial Forecasts, January 1, 2015 and December 1, 2014
Proxy Group of Twenty-Three Non-
Price-Regulated Companies
Based on the arithmetic mean historical monthly returns on large company common stocks from Ibbotson® SBBI® 2014 Classic Yearbook - Market Results for Stocks, Bonds, Bills, and Inflation minus the arithmetic mean monthly yield of Moody's Aaa and Aa corporate bonds from 1926 - 2013. (12.05% - 6.20% = 5.85%).
The Predictive Risk Premium Model (PRPMTM) is discussed in Ms. Ahern's accompanying direct testimony. The Ibbotson equity risk premium based on the
PRPMTM is derived by applying the PRPMTM to the monthly risk premiums between Ibbotson large company common stock monthly returns minus the average Aaa and Aa corporate monthly bond yields, from January 1928 through November 2014
Average of Lines 1, 2, & 3.Median beta derived from page 5 of this Schedule.
From page 8 of Schedule PMA-6.
Ibbotson® SBBI® 2014 Classic Yearbook - Market Results for Stocks, Bonds, Bills, and Inflation, Morningstar, Inc., 2014 Chicago, IL.
Value Line Summary and Index
UWPA Exhibit No. PMA-1 Schedule 8 Page 8 of 9
United Water Pennsylvania Inc.Traditional CAPM and ECAPM Results for the Proxy Group of Non-Price-Regulated Companies Comparable in Total Risk to the
Proxy Group of Nine Water Companies
Proxy Group of Twenty-Three Non-Price-Regulated Companies
Value Line Adjusted
Beta
Amgen 0.80 7.83 % 3.94 % 10.20 % 10.60 %Baxter Intl Inc. 0.90 7.83 3.94 10.99 11.18 Bristol-Myers Squibb 0.75 7.83 3.94 9.81 10.30 Brown & Brown 0.85 7.83 3.94 10.60 10.89 Quest Diagnostics 0.85 7.83 3.94 10.60 10.89 DaVita HealthCare 0.85 7.83 3.94 10.60 10.89 Haemonetics Corp. 0.80 7.83 3.94 10.20 10.60 Kroger Co. 0.75 7.83 3.94 9.81 10.30 Lancaster Colony 0.75 7.83 3.94 9.81 10.30 Mercury General 0.65 7.83 3.94 9.03 9.71 Markel Corp. 0.65 7.83 3.94 9.03 9.71 Annaly Capital Mgmt. 0.50 7.83 3.94 7.86 8.83 Northwest Bancshares 0.70 7.83 3.94 9.42 10.01 Ross Stores 0.75 7.83 3.94 9.81 10.30 Sherwin-Williams 0.75 7.83 3.94 9.81 10.30 Smucker (J.M.) 0.70 7.83 3.94 9.42 10.01 Silgan Holdings 0.80 7.83 3.94 10.20 10.60 Stericycle Inc. 0.80 7.83 3.94 10.20 10.60 Molson Coors Brewing 0.80 7.83 3.94 10.20 10.60 Techne Corp. 0.80 7.83 3.94 10.20 10.60 Hanover Insurance 0.85 7.83 3.94 10.60 10.89 Weis Markets 0.70 7.83 3.94 9.42 10.01 Alleghany Corp. 0.70 7.83 3.94 9.42 10.01
Average 0.76 9.88 % 10.35 % 10.12 %
Median 0.75 9.81 % 10.30 % 10.06 %
Notes:(1) From Schedule 7, page 2, note 1.(2) From Schedule 7, page 2, note 2.(3) Derived from the model shown on Schedule 7, page 2, note 3.(4) Derived from the model shown on Schedule 7, page 2, note 4.(5) Average of CAPM and ECAPM cost rates.
Market Risk Premium (1)
Risk-Free Rate (2)
Traditional CAPM Cost
Rate (3)ECAPM Cost
Rate (4)
Indicated Common
Equity Cost Rate (5)
UWPA Exhibit No. PMA-1 Schedule 8 Page 9 of 9
23
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UWPA Exhibit No. PMA-1 Schedule 9 Page 2 of 2
UWPA EXHIBIT NO. 8
BEFORE THE
PENNSYLVANIA PUBLIC UTILITY COMMISSION
EXHIBIT TO ACCOMPANY THE
PREPARED DIRECT TESTIMONY
OF
PAUL R. HERBERT
CONCERNING
COST OF SERVICE ALLOCATION
AND
CUSTOMER RATE DESIGN
UNITED WATER PENNSYLVANIA, INC.
DOCKET NO. R-2015-2462723
JANUARY 28, 2015
UWPA Exhibit No. PRH-1
UNITED WATER PENNSYLVANIA INC. HARRISBURG, PENNSYLVANIA
COST OF SERVICE
ALLOCATION STUDY
FOR THE TEST YEAR ENDED
OCTOBER 31, 2016
January 23, 2015 United Water Pennsylvania Inc. 4211 East Park Circle Harrisburg, PA 17111
ii Attention Mr. John D. Hollenbach Vice President and General Manager Gentlemen: Pursuant to your request, we have conducted a cost of service allocation study based on the revenue requirements estimated for the test year ended October 31, 2016. The attached report presents the results of the allocation study, as well as supporting schedules which set forth the detailed cost allocation calculations and the proposed schedule of rates. Schedule A presents a comparison of the cost of service by customer classification with the pro forma revenues produced by each classification under present and proposed rates. Respectfully submitted, GANNETT FLEMING VALUATION AND RATE CONSULTANTS, LLC PAUL R. HERBERT President CONSTANCE E. HEPPENSTALL Project Manager, Rate Studies PRH:CEH:krm Attachment 059321.200
Gannett Fleming, Inc. Valuation and Rate Division
P.O. Box 67100 • Harrisburg, PA 17106-7100 | 207 Senate Avenue • Camp Hill, PA 17011-2316 t: 717.763.7211 • f: 717.763.4590
www.gannettfleming.com
CONTENTS
Page
PART I. INTRODUCTION Plan of Report ............................................................................................... I-2 Basis of Study .............................................................................................. I-2 Allocation Procedures ................................................................................... I-3 Base Costs ......................................................................................... I-3 Extra Capacity Costs .......................................................................... I-3 Customer Costs .................................................................................. I-3 Fire Protection Costs .......................................................................... I-4 Results of Study ............................................................................................ I-4
PART II. COST OF SERVICE BY CUSTOMER CLASSIFICATION Schedule A. Comparison of Cost of Service with Revenues Under Present and Proposed Rates for the Test Year Ended
October 31, 2016 .......................................................................................... II-2 Schedule B. Development of Rate of Return by Customer
Classification Under Present Rates ............................................................... II-3 Schedule C. Development of Rate of Return by Customer
Classification Under Proposed Rates ............................................................ II-4 Schedule D. Cost of Service for the Twelve Months Ended October 31, 2016, Allocated to Customer Classifications ................................................ II-5 Schedule E. Factors for Allocating Cost of Service to Customer Classifications ............................................................................................ II-11 Schedule F. Summary of Average Daily Send Out and Maximum Daily Usage for the Years 2000-2013 ......................................................... II-32 Schedule G. Basis for Allocating Demand Related Costs of Fire Service to Private and Public Fire Protection Customer Classifications ..... II-33 Schedule H. Calculation of Customer Cost Per Month for 5/8-inch Meter ........... II-34
III. COMPARISON OF PRESENT AND PROPOSED RATES
Schedule I. Comparison of Present and Proposed Rates ................................... III-3
APPENDIX
Responses to Rate Structure and Cost of Service Filing Requirements .............. A-2
iii
I-1
PART I. INTRODUCTION
I-2
UNITED WATER PENNSYLVANIA INC.
COST OF SERVICE ALLOCATION STUDY FOR THE TEST YEAR ENDED OCTOBER 31, 2016
PART I. INTRODUCTION
PLAN OF REPORT
The report sets forth the results of the cost of service allocation study based on
revenue requirements as of October 31, 2016, for United Water Pennsylvania. Part I,
Introduction, contains statements with respect to the basis of the study, the procedures
employed, and a summary of the results of the study. Part II, Cost of Service by
Customer Classification, presents detailed schedules of the allocation of costs to
specific customer classifications, as well as the bases for the allocations. Schedule A
in Part II summarizes the cost allocation and the revenues produced under present and
proposed rates. Part III sets forth present and proposed rates with bill comparisons.
BASIS OF STUDY
The purpose of the cost allocation study was to determine the relative cost of
service responsibilities of the several customer classifications within each operating
district, based on considerations of quantity of water consumed, variability of rate of
consumption, and costs associated with customer metering, billing and accounting.
The allocation study incorporated generally-accepted principles and procedures for
allocating the several categories of cost to customer classifications in proportion to each
classification's use of facilities, commodities and services required in providing water
service.
I-3
ALLOCATION PROCEDURES
The allocation study was based on the Base-Extra Capacity Method for allocating
costs to customer classifications. The method is described in the 2012 and prior
editions of the Water Rates Manual published by the American Water Works Associa-
tion. The four basic categories of cost responsibility are base, extra capacity, custom-
er, and fire protection costs. The following discussion presents a brief description of
these costs and the manner in which they were allocated.
Base Costs are costs that tend to vary with the quantity of water used, plus costs
associated with supplying, treating, pumping, and distributing water to customers under
average load conditions, without the elements necessary to meet peak demands.
Base costs were allocated to customer classifications on the basis of average daily
usage.
Extra Capacity Costs are costs associated with meeting usage requirements in
excess of the average. They include operating and capital costs for additional plant
and system capacity beyond that required for average use. The extra capacity costs in
this study are subdivided into costs necessary to meet maximum day extra demand and
costs to meet maximum hour extra demand. The extra capacity costs were allocated
to customer classifications on the bases of each classification's maximum day and hour
usage in excess of average usage.
Customer Costs are costs associated with serving customers regardless of their
usage or demand characteristics. Customer costs include the operating and capital
costs related to meters and services, meter reading costs, and billing and collecting
costs. The customer costs were allocated on the bases of the capital cost of meters
and services, and the number of customers.
I-4
Fire Protection Costs are costs associated with providing the facilities to meet the
potential peak demand of fire protection service. Fire Protection costs are subdivided
into costs to meet Public Fire Protection and Private Fire Protection demands. The
extra capacity costs assigned to fire protection service were allocated to Public and
Private Fire Protection on the basis of the total relative demands of the hydrants and fire
service lines, sized to provide fire protection.
RESULTS OF STUDY
The results of the cost of service allocation study are set forth in Part II. The
data summarized in Schedule A, Comparison of Pro Forma Cost of Service with
Revenues Under Present and Proposed Rates for the Test Year Ended October 31,
2016, constitute the principal results of the cost allocation study and subsequent rate
designs.
The cost of service by customer classification shown in column 2 of Schedule A
is developed in Schedule B, Cost of Service for the Twelve Months Ended October 31,
2016, Allocated to Customer Classifications. The allocation of the total cost of service
to the several customer classifications was performed by applying the allocation factors
referenced in column 2 of Schedule B to the cost of service set forth in column 3. The
bases for the allocation factors are presented in Schedule C.
Schedule D sets forth the experienced average day and maximum day system
sendout and the maximum day ratios from 2000 through 2013. Schedule E presents the
basis for allocating demand related costs of fire service to private and public fire
protection classifications.
II-1
PART II. COST OF SERVICE BY CUSTOMER CLASSIFICATION
Cus
tom
erP
erce
ntC
lass
ifica
tion
Am
ount
Per
cent
Am
ount
Per
cent
Am
ount
Per
cent
Am
ount
Incr
ease
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Res
iden
tial
27,1
57,4
95$
60
.0%
21,7
74,1
67$
61
.1%
27,6
59,1
12$
61
.1%
5,88
4,94
6$
27
.0%
Com
mer
cial
11,8
07,6
62
26
.0%
9,00
7,48
7
25
.2%
11,7
75,0
59
26
.0%
2,76
7,57
1
30
.7%
Indu
stria
l67
9,99
5
1.5%
478,
484
1.
3%66
9,59
4
1.5%
191,
111
39
.9%
Larg
e In
dust
rial
1,34
6,25
0
3.
0%61
3,58
6
1.7%
840,
833
1.
9%22
7,24
8
37.0
%
Pub
lic A
utho
rity
1,92
9,75
2
4.
3%1,
393,
867
3.9%
1,90
9,65
2
4.
2%51
5,78
6
37.0
%
Priv
ate
Fire
Ser
vice
1,43
1,93
0
3.
2%1,
495,
622
4.2%
1,49
8,68
3
3.
3%3,
061
0.
2%
Pub
lic F
ire S
ervi
ce91
4,22
0
2.0%
911,
640
2.
6%91
4,22
0
2.0%
2,58
0
0.3%
T
otal
Sal
es45
,267
,303
100.
0%35
,674
,852
100.
0%45
,267
,154
100.
0%9,
592,
302
26.9
%
Oth
er R
even
ues
297,
725
29
7,72
5
297,
725
-
0.
0%
Tot
al45
,565
,028
$
35,9
72,5
77$
45
,564
,879
$
9,59
2,30
2$
26
.7%
* In
clud
es D
SIC
Rev
enue
.
Rev
enue
s, P
rese
nt R
ates
*R
even
ues,
Pro
pose
d R
ates
UN
ITE
D W
AT
ER
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SY
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NIA
INC
.
CO
MP
AR
ISO
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F C
OS
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ER
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ITH
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ES
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RE
SE
NT
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AT
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R T
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CT
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31,
201
6
Cos
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ervi
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ropo
sed
Incr
ease
II-2
Schedule A
not u
pdat
edF
acto
rC
ost o
fLa
rge
Pub
licA
ccou
ntR
ef.
Ser
vice
Res
iden
tial
Com
mer
cial
Indu
stria
lIn
dust
rial
Aut
horit
ies
Priv
ate
Pub
lic(1
)(2
)(3
)(4
)(5
)(6
)(7
)(8
)(9
)(1
0)
OP
ER
ATI
ON
AN
D M
AIN
TEN
AN
CE
EX
PE
NS
ES
S
OU
RC
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F S
UP
PL
Y E
XP
EN
SE
S
E
mpl
oyee
Sal
arie
s2
185,
504
98,0
9461
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3,95
19,
405
11,1
3040
870
5P
urch
ased
Wat
er1
178,
674
94,5
1959
,588
3,68
18,
737
10,7
3851
889
3P
urch
ased
Pow
er1
1,37
1,27
972
5,40
745
7,32
228
,248
67,0
5682
,414
3,97
76,
856
Fue
l for
Pow
er P
rodu
ctio
n1
25,3
7213
,422
8,46
252
31,
241
1,52
574
127
Mat
eria
l and
Sup
plie
s2
3,60
01,
904
1,19
977
183
216
814
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er -
Mai
nten
ance
220
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10,7
396,
766
433
1,03
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218
4577
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tal o
f Bui
ldin
g/R
eal P
rope
rty
29,
847
5,20
73,
281
210
499
591
2237
Tra
nspo
rtat
ion
Exp
ense
229
,789
15,7
529,
926
634
1,51
01,
787
6611
3F
ringe
Ben
efits
210
8,10
957
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36,0
222,
303
5,48
16,
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238
411
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cella
neou
s O
ther
255
929
618
612
2834
12
Offi
ce E
xpen
ses
and
Util
ities
272
538
324
215
3744
23
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form
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7,85
64,
154
2,61
816
739
847
117
30T
OT
AL
SO
UR
CE
OF
SU
PP
LY E
XP
EN
SE
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PE
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TIO
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941,
622
1,02
7,04
564
7,42
140
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95,6
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6,65
55,
374
9,26
9
Em
ploy
ee S
alar
ies
238
5,75
320
3,98
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8,53
38,
217
19,5
5823
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1,46
6F
uel f
or P
ower
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19,
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4,92
43,
104
192
455
559
2747
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l and
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32,3
7617
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10,7
8869
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1,94
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123
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ance
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45,9
702,
939
6,99
58,
278
304
524
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form
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281
1843
512
3T
rans
port
atio
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xpen
se2
48,8
6725
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16,2
821,
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2,47
82,
932
108
186
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ge B
enef
its2
219,
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116,
148
73,1
864,
678
11,1
3613
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835
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ther
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OU
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6,37
71,
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7,91
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6,74
17,
217
12,4
52
WA
TER
TR
EA
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E
mpl
oyee
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arie
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1,31
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3,68
922
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53,8
1863
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2,33
54,
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chas
ed P
ower
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23,6
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82,
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130
224
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mic
als
185
1,98
945
0,70
228
4,13
817
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41,6
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dge
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posa
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loom
sbur
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131,
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448
7,92
538
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9M
embr
anes
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loom
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23,3
241,
491
3,54
94,
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154
266
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nten
ance
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loom
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163,
540
86,4
8054
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3,48
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9,81
236
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ater
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nd S
uppl
ies
210
,285
5,43
93,
427
219
521
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ting
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36,7
6223
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1,48
13,
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4,17
115
326
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ther
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aint
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ce2
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932
107,
310
67,6
174,
322
10,2
8912
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446
771
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nspo
rtat
ion
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ense
212
4,31
365
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41,4
212,
648
6,30
37,
459
273
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ge B
enef
its2
613,
382
324,
357
204,
379
13,0
6531
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36,8
031,
349
2,33
1M
isce
llane
ous
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er2
3,47
61,
838
1,15
874
176
209
813
Com
mun
icat
ion
Ser
vice
s2
53,6
6128
,376
17,8
801,
143
2,72
13,
220
118
204
Uni
form
s, T
rave
l, R
enta
ls a
nd O
ther
26,
925
3,66
22,
307
147
351
415
1526
TO
TA
L W
AT
ER
TR
EA
TM
EN
T E
XP
EN
SE
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PE
RA
TIO
N3,
408,
117
1,80
2,41
81,
135,
893
71,8
7317
0,94
020
4,59
08,
218
14,1
85
Fire
Pro
tect
ion
UN
ITE
D W
AT
ER
PE
NN
SY
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NIA
INC
.
CO
ST
OF
SE
RV
ICE
FO
R T
HE
TW
ELV
E M
ON
TH
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ND
ED
OC
TO
BE
R 3
1, 2
016,
ALL
OC
AT
ED
TO
CU
ST
OM
ER
CLA
SS
IFIC
AT
ION
S
II-5
Schedule D Page 1 of 6
not u
pdat
edF
acto
rC
ost o
fLa
rge
Pub
licA
ccou
ntR
ef.
Ser
vice
Res
iden
tial
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mer
cial
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stria
lIn
dust
rial
Aut
horit
ies
Priv
ate
Pub
lic(1
)(2
)(3
)(4
)(5
)(6
)(7
)(8
)(9
)(1
0)
Fire
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tect
ion
UN
ITE
D W
AT
ER
PE
NN
SY
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NIA
INC
.
CO
ST
OF
SE
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R T
HE
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AT
ED
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ST
OM
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SS
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ION
S
Em
ploy
ee S
alar
ies
219
4,33
910
2,76
664
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4,13
99,
853
11,6
6042
873
8C
hem
ical
s1
4,48
12,
370
1,49
492
219
269
1322
Mat
eria
l and
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plie
s2
189,
563
100,
241
63,1
624,
038
9,61
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417
720
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er -
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246
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24,6
3215
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2,36
22,
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177
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ent
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rans
port
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II-6
Schedule D Page 2 of 6
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Schedule D Page 3 of 6
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Schedule D Page 4 of 6
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Offi
ce B
uild
ings
1412
,836
7,81
63,
056
173
316
489
370
616
Sto
res,
Sho
p an
d G
arag
e B
uild
ings
1443
,950
26,7
6110
,464
593
1,08
11,
674
1,26
62,
110
Mis
cella
neou
s S
truc
ture
s an
d Im
prov
emen
ts14
12,2
157,
438
2,90
816
530
046
535
258
6O
ffice
Fur
nitu
re a
nd E
quip
men
t14
75,8
4146
,180
18,0
581,
024
1,86
62,
890
2,18
43,
640
Com
pute
r S
oftw
are
1485
3,97
751
9,98
720
3,33
211
,529
21,0
0832
,537
24,5
9540
,991
Com
pute
r S
oftw
are-
CIS
Impl
emen
tatio
n12
458,
177
407,
182
37,4
7936
746
1,97
010
,905
229
Tra
nspo
rtat
ion
Equ
ipm
ent
140
00
00
00
0S
tore
s E
quip
men
t14
00
00
00
00
Too
ls a
nd w
ork
Equ
ipm
ent
1411
3,87
469
,338
27,1
131,
537
2,80
14,
339
3,28
05,
466
Sho
p E
quip
men
t14
17,7
6310
,816
4,22
924
043
767
751
285
3P
ower
Ope
rate
d E
quip
men
t14
00
00
00
00
Com
mun
icat
ion
Equ
ipm
ent
1426
3,97
016
0,73
162
,851
3,56
46,
494
10,0
577,
602
12,6
71M
isce
llane
ous
Equ
ipm
ent
1455
133
613
17
1421
1626
T
ota
l Dep
reci
atio
n E
xpen
se8,
209,
075
4,71
4,71
72,
079,
967
120,
729
246,
472
341,
139
237,
782
468,
267
II-9
Schedule D Page 5 of 6
not u
pdat
edF
acto
rC
ost o
fLa
rge
Pub
licA
ccou
ntR
ef.
Ser
vice
Res
iden
tial
Com
mer
cial
Indu
stria
lIn
dust
rial
Aut
horit
ies
Priv
ate
Pub
lic(1
)(2
)(3
)(4
)(5
)(6
)(7
)(8
)(9
)(1
0)
Fire
Pro
tect
ion
UN
ITE
D W
AT
ER
PE
NN
SY
LVA
NIA
INC
.
CO
ST
OF
SE
RV
ICE
FO
R T
HE
TW
ELV
E M
ON
TH
S E
ND
ED
OC
TO
BE
R 3
1, 2
016,
ALL
OC
AT
ED
TO
CU
ST
OM
ER
CLA
SS
IFIC
AT
ION
S
Taxe
s O
ther
Th
an In
com
eR
eal E
stat
e18
385,
722
205,
011
99,1
695,
863
11,9
1916
,547
15,0
8232
,131
Pay
roll
Tax
es16
541,
597
321,
817
132,
258
7,58
213
,486
21,2
8516
,140
29,0
30S
ales
and
Use
Tax
1959
,689
33,7
6015
,179
883
1,77
32,
507
1,88
63,
701
PU
C A
sses
smen
t19
00
00
00
0
T
ota
l Tax
es, O
ther
Th
an In
com
e
987,
008
560,
589
246,
606
14,3
2927
,177
40,3
3933
,108
64,8
61
Inco
me
Tax
es18
4,24
8,29
12,
257,
967
1,09
2,23
664
,574
131,
272
182,
252
166,
108
353,
883
Uti
lity
Inco
me
Ava
ilab
le f
or
Ret
urn
1814
,481
,026
7,69
6,66
53,
723,
072
220,
112
447,
464
621,
236
566,
208
1,20
6,26
9
T
ota
l Co
st o
f S
ervi
ce
45
,565
,028
25,7
67,1
5311
,588
,498
676,
079
1,35
3,39
01,
914,
452
1,44
1,33
82,
824,
119
Les
s: O
ther
Wat
er R
even
ues
19
297,
725
168,
393
75,7
114,
406
8,84
212
,504
9,40
818
,459
To
tal C
ost
of
Ser
vice
Rel
ated
to
S
ales
of
Wat
er
45,2
67,3
0325
,598
,760
11,5
12,7
8667
1,67
21,
344,
548
1,90
1,94
81,
431,
930
2,80
5,66
0
Rea
lloca
tion
of P
ublic
Fire
200
1,55
8,73
629
4,87
68,
322
1,70
227
,804
0(1
,891
,440
)
T
ota
l45
,267
,303
$
27,1
57,4
95$
11
,807
,662
$
679,
995
$
1,
346,
250
$
1,92
9,75
2$
1,
431,
930
$
91
4,22
0$
II-10
Schedule D Page 6 of 6
UNITED WATER PENNSYLVANIA INC.
FACTORS FOR ALLOCATING COST OF SERVICE TO CUSTOMER CLASSIFICATIONS
FACTOR 1. ALLOCATION OF COSTS WHICH VARY WITH THE AMOUNT OF WATER CONSUMED.
Average DailyCustomer Consumption, Allocation
Classification Thousand Gallons Factor(1) (2) (3)
Residential 6,119 0.5290Commercial 3,857 0.3335Industrial 238 0.0206Large Industrial 566 0.0489Public Authority 695 0.0601Private Fire Protection 33 0.0029Public Fire Protection 58 0.0050
Total 11,566 1.0000
FACTOR 2. ALLOCATION OF COSTS ASSOCIATED WITH FACILITIES SERVING BASE AND MAXIMUM DAY EXTRA CAPACITY FUNCTIONS.
Average Daily Maximum DayConsumption Extra Capacity
Customer Allocation Weighted Allocation Weighted AllocationClassification Factor 1 Factor Factor Factor Factor
(1) (2) (3)=(2)x (4) (5)=(4)x (6)=(3)+(5)0.7692 0.2308
Residential 0.5290 0.4071 0.5270 0.1217 0.5288Commercial 0.3335 0.2565 0.3322 0.0767 0.3332Industrial 0.0206 0.0158 0.0240 0.0055 0.0213Large Industrial 0.0489 0.0376 0.0569 0.0131 0.0507Public Authority 0.0601 0.0462 0.0599 0.0138 0.0600Private Fire Protection 0.0029 0.0022 0.0022Public Fire Protection 0.0050 0.0038 0.0038
Total 1.0000 0.7692 1.0000 0.2308 1.0000
Factors are based on the pro forma test year average daily consumption for each customerclassification.
Factors are based on the weighting of the factors for average daily consumption (Factor 1) and thefactors derived from maximum day extra capacity demand for each customer classification, as follows:
The derivation of the maximum day extra capacity factors in column 4 and the basis for the column 3and 5 weightings are presented on the following page.
II-11
Schedule EPage 1 of 21
UNITED WATER PENNSYLVANIA INC.
FACTORS FOR ALLOCATING COST OF SERVICE TO CUSTOMER CLASSIFICATIONS, cont.
FACTOR 2. ALLOCATION OF COSTS ASSOCIATED WITH FACILITIES SERVING BASE AND
MAXIMUM DAY EXTRA CAPACITY FUNCTIONS, cont.
Maximum Day Extra Capacity
Average Daily Rate of Flow,
Customer Consumption, Thousand Gal. Allocation
Classification Thousand Gal. Factor* Per Day Factor
(1) (2) (3) (4)=(2)x(3) (5)
Residential 6,119 0.6 3,671 0.5270
Commercial 3,857 0.6 2,314 0.3322
Industrial 238 0.7 167 0.0240
Large Industrial 566 0.7 396 0.0569
Public Authority 695 0.6 417 0.0599
Total 11,475 6,965 1.0000
Maximum
Day
Ratio Weight
Average Day 1.00 0.7692
Maximum Day
Extra Capacity 0.30 0.2308
Total 1.30 1.0000
* Ratio of maximum day to average day minus 1.0.
The weighting of the factors is based on the maximum day ratio of 1.30, based on a review of maximumday ratios experienced during the period 2000 through 2013 (see Schedule F).
II-12
Schedule EPage 2 of 21
UN
ITE
D W
AT
ER
PE
NN
SY
LVA
NIA
INC
.
FA
CT
OR
S F
OR
ALL
OC
AT
ING
CO
ST
OF
SE
RV
ICE
TO
CU
ST
OM
ER
CLA
SS
IFIC
AT
ION
S, c
ont.
FA
CT
OR
3.
ALL
OC
AT
ION
OF
CO
ST
S A
SS
OC
IAT
ED
WIT
H F
AC
ILIT
IES
SE
RV
ING
BA
SE
, MA
XIM
UM
DA
Y E
XT
RA
CA
PA
CIT
Y
AN
D F
IRE
PR
OT
EC
TIO
N F
UN
CT
ION
S.
Ave
rage
Dai
lyM
axim
um D
ay
Con
sum
ptio
nE
xtra
Cap
acity
Fire
Pro
tect
ion
Cus
tom
erA
lloca
tion
Wei
ghte
dA
lloca
tion
Wei
ghte
dA
lloca
tion
Wei
ghte
dA
lloca
tion
Cla
ssifi
catio
nF
acto
rF
acto
rF
acto
rF
acto
rF
acto
rF
acto
rF
acto
r
(1)
(2)
(3)=
(2)
X(4
)(5
)=(4
) X
(6)
(7)=
(6)
X(8
)=(3
)+(5
)+(7
)
0.61
400.
1842
0.20
18
Res
iden
tial
0.52
900.
3248
0.52
700.
0971
0.42
19
Com
mer
cial
0.33
350.
2048
0.33
220.
0612
0.26
60
Indu
stria
l0.
0206
0.01
260.
0240
0.00
440.
0170
Larg
e In
dust
rial
0.04
890.
0300
0.05
690.
0105
0.04
05
Pub
lic A
utho
rity
0.06
010.
0369
0.05
990.
0110
0.04
79
Priv
ate
Fire
Pro
tect
ion
0.00
290.
0018
0.36
580.
0738
0.07
56
Pub
lic F
ire P
rote
ctio
n0.
0050
0.00
310.
6342
0.12
800.
1311
T
otal
1.00
000.
6140
1.00
000.
1842
1.00
000.
2018
1.00
00
Fac
tors
are
base
don
the
wei
ghtin
gof
the
aver
age
daily
cons
umpt
ion,
the
max
imum
day
extr
aca
paci
tyde
man
d,an
dth
efir
epr
otec
tion
dem
and
for
each
cus
tom
er c
lass
ifica
tion.
II-13
Schedule EPage 3 of 21
UNITED WATER PENNSYLVANIA INC.
FACTORS FOR ALLOCATING COST OF SERVICE TO CUSTOMER CLASSIFICATIONS, cont.
FACTOR 3. ALLOCATION OF COSTS ASSOCIATED WITH FACILITIES SERVING BASE, MAXIMUM
DAY EXTRA CAPACITY AND FIRE PROTECTION FUNCTIONS, cont.
Rate of Flow,
Ratio (GPD) Weight
Average Day 1.00 18,260,932 0.6140
Maximum Day
Extra Capacity 0.30 5,478,279 0.1842
Subtotal 1.30 23,739,211 0.7982
Fire Protection 6,000,000 0.2018
Total 29,739,211 1.0000
The weighting of the factors is based on the potential demand of general and fire protection service.The bases for the potential demand of general service are the maximum day ratio of 1.30 and theaverage daily system sendout for 2013 of 18.261 MGD. The system demand for fire protection is10,000 Gallons per minute for 10 hours.
The public and private fire protection allocation factors in column 6 on the previous page are based onthe relative potential demands (see Schedule G).
II-14
Schedule EPage 4 of 21
UN
ITE
D W
AT
ER
PE
NN
SY
LVA
NIA
INC
.
FA
CT
OR
S F
OR
ALL
OC
AT
ING
CO
ST
OF
SE
RV
ICE
TO
CU
ST
OM
ER
CLA
SS
IFIC
AT
ION
S, c
ont.
FA
CT
OR
4.
ALL
OC
AT
ION
OF
CO
ST
S A
SS
OC
IAT
ED
WIT
H F
AC
ILIT
IES
SE
RV
ING
BA
SE
AN
D M
AX
IMU
M H
OU
R E
XT
RA
CA
PA
CIT
Y F
UN
CT
ION
S.
Max
imum
Hou
r
Ave
rage
Hou
rly C
onsu
mpt
ion
Ext
ra C
apac
ityF
ire P
rote
ctio
n
Cus
tom
erT
hous
and
Allo
catio
nW
eigh
ted
Allo
catio
nW
eigh
ted
Allo
catio
nW
eigh
ted
Allo
catio
n
Cla
ssifi
catio
nG
allo
nsF
acto
rF
acto
rF
acto
rF
acto
rF
acto
rF
acto
rF
acto
r
(1)
(2)
(3)
(4)=
(3)
X(5
)(6
)=(5
) X
(7)
(8)=
(7)
X(9
)=(4
)+(6
)+(8
)
0.38
620.
3091
0.30
47
Res
iden
tial
255.
00.
5562
0.21
490.
3610
0.11
150.
3264
Com
mer
cial
160.
70.
3506
0.13
540.
5353
0.16
550.
3009
Indu
stria
l9.
90.
0216
0.00
830.
0313
0.00
970.
0180
Pub
lic A
utho
rity
29.0
0.06
330.
0244
0.07
240.
0224
0.04
68
Priv
ate
Fire
Pro
tect
ion
1.4
0.00
310.
0012
0.36
580.
1115
0.11
27
Pub
lic F
ire P
rote
ctio
n2.
40.
0052
0.00
200.
6342
0.19
320.
1952
T
otal
458.
41.
0000
0.38
621.
0000
0.30
911.
0000
0.30
471.
0000
Fac
tors
are
base
don
the
wei
ghtin
gof
the
aver
age
daily
cons
umpt
ion,
the
max
imum
day
extr
aca
paci
tyde
man
d,an
dth
efir
epr
otec
tion
dem
and
for
each
cust
omer
cla
ssifi
catio
n.
The
max
imum
hou
r ex
tra
capa
city
fact
ors
in c
olum
n 5
are
dete
rmin
ed o
n th
e fo
llow
ing
page
.
II-15
Schedule EPage 5 of 21
UNITED WATER PENNSYLVANIA INC.
FACTORS FOR ALLOCATING COST OF SERVICE TO CUSTOMER CLASSIFICATIONS, cont.
FACTOR 4. ALLOCATION OF COSTS ASSOCIATED WITH FACILITIES SERVING BASE AND
MAXIMUM HOUR EXTRA CAPACITY FUNCTIONS, cont.
Rate of Flow,
Ratio (GPM) Weight
Average Hour 1.00 12,681 0.3862
Maximum Hour
Extra Capacity 0.80 10,145 0.3091
Subtotal 1.80 22,826 0.6953
Fire Protection 10,000 0.3047
Total 32,826 1.0000
Average
Hourly Maximum Hour Extra Capacity
Customer Consumption 1,000 Gallons Allocation
Classification Thousand Gal. Factor* Per Hour Factor
(1) (2) (3) (4)=(2)x(3) (5)
Residential 255.0 1.7 433.5 0.3610
Commercial 160.7 4.0 642.8 0.5353
Industrial 9.9 3.8 37.6 0.0313
Public Authority 29.0 3.0 87.0 0.0724
Total 454.6 1,200.9 1.0000
* Ratio of Maximum Hour To Average Hour Minus 1.0.
The public and private fire protection allocation factors in column 7 on the previous page are based onthe relative potential demands (see Schedule G).
The weighting of the factors is based on the potential demand of general and fire protection service.The bases for the potential demand of general service are the maximum hour ratio of 1.80 and theaverage daily system sendout for 2013 of 18.261 MGD. The system demand for fire protection is10,000 gallons per minute
The maximum hour extra capacity factors in column 5 of the previous page are determined as follows:
II-16
Schedule EPage 6 of 21
UN
ITE
D W
AT
ER
PE
NN
SY
LVA
NIA
INC
.
FA
CT
OR
S F
OR
ALL
OC
AT
ING
CO
ST
OF
SE
RV
ICE
TO
CU
ST
OM
ER
CLA
SS
IFIC
AT
ION
S, c
ont.
FA
CT
OR
5.
ALL
OC
AT
ION
OF
CO
ST
S A
SS
OC
IAT
ED
WIT
H S
TO
RA
GE
FA
CIL
ITIE
S.
Max
imum
Hou
r
Ave
rage
Hou
rly C
onsu
mpt
ion
Ext
ra C
apac
ityF
ire P
rote
ctio
n
Cus
tom
erT
hous
and
Allo
catio
nW
eigh
ted
Allo
catio
nW
eigh
ted
Allo
catio
nW
eigh
ted
Allo
catio
n
Cla
ssifi
catio
nG
allo
nsF
acto
rF
acto
rF
acto
rF
acto
rF
acto
rF
acto
rF
acto
r
(1)
(2)
(3)
(4)=
(3)
X(5
)(6
)=(5
) X
(7)
(8)=
(7)
X(9
)=(4
)+(6
)+(8
)
0.39
630.
3171
0.28
66
Res
iden
tial
255.
00.
5290
0.20
970.
3480
0.11
040.
3201
Com
mer
cial
160.
70.
3334
0.13
210.
5160
0.16
360.
2957
Indu
stria
l9.
90.
0205
0.00
810.
0302
0.00
960.
0177
Larg
e In
dust
rial
23.6
0.04
900.
0194
0.03
600.
0114
0.03
08
Pub
lic A
utho
rity
29.0
0.06
020.
0239
0.06
980.
0221
0.04
60
Priv
ate
Fire
Pro
tect
ion
1.4
0.00
290.
0011
0.36
580.
1048
0.10
59
Pub
lic F
ire P
rote
ctio
n2.
40.
0050
0.00
200.
6342
0.18
180.
1838
T
otal
482.
01.
0000
0.39
631.
0000
0.31
711.
0000
0.28
661.
0000
Fac
tors
are
base
don
the
wei
ghtin
gof
the
aver
age
hour
lyco
nsum
ptio
n,th
em
axim
umho
urex
tra
capa
city
dem
and,
and
the
fire
prot
ectio
nde
man
dfo
rea
ch c
usto
mer
cla
ssifi
catio
n.
The
wei
ghtin
g of
the
fact
ors
is b
ased
on
the
ratio
of t
he c
apac
ity re
quire
d fo
r a 1
0 ho
ur d
eman
d of
fire
flow
, as
rela
ted
to to
tal s
tora
ge c
apac
ity.
The
cal
cula
tion
is s
how
n on
the
follo
win
g pa
ge.
II-17
Schedule EPage 7 of 21
UNITED WATER PENNSYLVANIA INC.
FACTORS FOR ALLOCATING COST OF SERVICE TO CUSTOMER CLASSIFICATIONS, cont.
FACTOR 5. ALLOCATION OF COSTS ASSOCIATED WITH STORAGE FACILITIES, cont.
Fire not updated.
Fire Protection Weight = 10,000 GPM X 60 Min. X 10 Hrs = 0.2866
20,935,605 Gallons
General Service Weight = 1.0000 - 0.2866 = 0.7134
Maximum
Hour
Ratio Percent Weight
Average Hour 1.00 55.56 0.3963
Extra Capacity
Maximum Hour 0.80 44.44 0.3171
Total 1.80 100.00 0.7134
Average
Hourly Maximum Hour Extra Capacity
Customer Consumption 1,000 Gallons Allocation
Classification Thousand Gal. Factor* Per Hour Factor
(1) (2) (3) (4)=(2)x(3) (5)
Residential 255.0 1.7 433.5 0.3480
Commercial 160.7 4.0 642.8 0.5160
Industrial 9.9 3.8 37.6 0.0302
Large Industrial 23.6 1.9 44.8 0.0360
Public Authority 29.0 3.0 87.0 0.0698
Total 478.2 1245.7 1.0000
* Ratio of Maximum Hour To Average Hour Minus 1.0.
The weighting of the factors is based on the ratio of the capacity required for a 10 hour demand of fire flow, as related to total storage capacity.
The weighting of the average hourly consumption and maximum hour extra demand for general service is based onthe maximum hour ratio, as follows:
II-18
Schedule EPage 8 of 21
UNITED WATER PENNSYLVANIA INC.
FACTORS FOR ALLOCATING COST OF SERVICE TO CUSTOMER CLASSIFICATIONS, cont.
FACTOR 6. ALLOCATION OF COSTS ASSOCIATED WITH TRANSMISSION AND DISTRIBUTION MAINS.
Maximum Daily Maximum Hourly
Consumption w/ Fire Consumption
Customer Allocation Weighted Allocation Weighted Allocation
Classification Factor 3 Factor Factor 4 Factor Factor
(1) (2) (3)=(2)X (4) (5)=(4)X (6)=(3)+(5)
0.2273 0.7727
Residential 0.4219 0.0958 0.3264 0.2522 0.3480
Commercial 0.2660 0.0605 0.3009 0.2325 0.2930
Industrial 0.0170 0.0039 0.0180 0.0139 0.0178
Large Industrial 0.0405 0.0092 0.0000 0.0000 0.0092
Public Authority 0.0479 0.0109 0.0468 0.0362 0.0471
Private Fire Protection 0.0756 0.0172 0.1127 0.0871 0.1043
Public Fire Protection 0.1311 0.0298 0.1952 0.1508 0.1806
Total 1.0000 0.2273 1.0000 0.7727 1.0000
Total Footageof Mains Weight
Transmission Mains 1,038,309 0.2273
Distribution Mains 3,530,647 0.7727
Total 4,568,956 1.0000
Factors are based on the weighting of the maximum daily consumption with fire, Factor 3, and the maximum hour
The weighting of the factors is based on the total footage of mains, designated as either transmission mains or distribution mains, as follows:
II-19
Schedule EPage 9 of 21
UNITED WATER PENNSYLVANIA INC.
FACTOR 7. ALLOCATION OF COSTS ASSOCIATED WITH FIRE HYDRANTS.
Costs are assigned directly to Public Fire Protection.
Customer Allocation
Classification Factor
(1) (3)
Public Fire Protection 1.0000
Total 1.0000
FACTOR 8. ALLOCATION OF COSTS ASSOCIATED WITH METERS.
Customer 5/8" Dollar Allocation
Classification Equivalents Factor
(1) (2) (3)
Residential 53,552 0.8241
Commercial 10,134 0.1559
Industrial 289 0.0044
Large Industrial 59 0.0009
Public Authority 953 0.0147
Private Fire 0 0.0000
Total 64,987 1.0000
Factors are based on the relative cost of meters by size and customer classification, as developed onthe following page and summarized below.
FACTORS FOR ALLOCATING COST OF SERVICE TO CUSTOMER CLASSIFICATIONS, cont.
II-20
Schedule EPage 10 of 21
5/8"
Res
iden
tial
Com
mer
cial
Indu
stria
lLa
rge
Indu
stria
lP
ublic
Aut
horit
yT
otal
Met
erD
olla
rN
umbe
r of
Num
ber
ofN
umbe
r of
Num
ber
ofN
umbe
r of
Num
ber
of
Siz
eE
quiv
alen
tM
eter
sW
eigh
ting
Met
ers
Wei
ghtin
gM
eter
sW
eigh
ting
Met
ers
Wei
ghtin
gM
eter
sW
eigh
ting
Met
ers
Wei
ghtin
g
(1)
(2)
(3)
(4)=
(2)X
(3)
(5)
(6)=
(2)X
(5)
(7)
(8)=
(2)X
(7)
(9)
(10)
=(2
)X(9
)(1
1)(1
2)=
(2)X
(11)
(13)
(14)
5/8
and
3/4
1.0
53,0
1553
,015
2,75
42,
754
1111
00
9696
55,8
7655
,876
11.
523
134
71,
095
1,64
311
170
042
631,
379
2,07
0
1-1/
24.
121
8652
22,
140
521
00
2811
557
62,
362
25.
69
5045
72,
559
845
00
6335
353
73,
007
38.
01
830
240
864
00
1612
855
440
412
.90
028
361
452
113
911
642
542
623
.22
4616
371
246
246
123
2353
2
832
.80
02
661
330
00
03
99
1059
.00
00
00
00
01
591
59
Tot
al53
,279
53,5
524,
904
10,1
3450
289
359
256
953
58,4
9264
,987
UN
ITE
D W
AT
ER
PE
NN
SY
LVA
NIA
INC
.
BA
SIS
FO
R A
LLO
CA
TIN
G M
ET
ER
CO
ST
S T
O C
US
TO
ME
R C
LAS
SIF
ICA
TIO
NS
II-21
Schedule EPage 11 of 21
UNITED WATER PENNSYLVANIA INC.
FACTOR 9. ALLOCATION OF COSTS ASSOCIATED WITH SERVICES.
Customer 3/4" Dollar Allocation
Classification Equivalents Factor
(1) (2) (3)
Residential 53,360 0.8648
Commercial 5,691 0.0922
Industrial 78 0.0013
Large Industrial 8 0.0001
Public Authority 334 0.0054
Private Fire Protection 2,234 0.0362
Total 61,705 1.0000
Factors are based on the relative cost of services by size and customer classification, asdeveloped on the following page and summarized below.
FACTORS FOR ALLOCATING COST OF SERVICE TO CUSTOMER CLASSIFICATIONS, cont.
II-22
Schedule EPage 12 of 21
UN
ITE
D W
AT
ER
PE
NN
SY
LVA
NIA
, IN
C.
BA
SIS
FO
R A
LLO
CA
TIN
G S
ER
VIC
E C
OS
TS
TO
CU
ST
OM
ER
CLA
SS
IFIC
AT
ION
S
3/4"
Res
iden
tial
Com
mer
cial
Indu
stria
lLa
rge
Indu
stria
lP
ublic
Aut
horit
yP
rivat
e F
ire P
rote
ctio
nT
otal
Ser
vice
Dol
lar
Num
ber
ofN
umbe
r of
Num
ber
ofN
umbe
r of
Num
ber
ofN
umbe
r of
Num
ber
of
Siz
eE
quiv
alen
tS
ervi
ces
Wei
ghtin
gS
ervi
ces
Wei
ghtin
gS
ervi
ces
Wei
ghtin
gS
ervi
ces
Wei
ghtin
gS
ervi
ces
Wei
ghtin
gS
ervi
ces
Wei
ghtin
gS
ervi
ces
Wei
ghtin
g
(1)
(2)
(3)
(4)=
(2)X
(3)
(5)
(6)=
(2)X
(5)
(7)
(8)=
(2)X
(7)
(9)
(10)
=(2
)X(9
)(1
1)(1
2)=
(2)X
(11)
(13)
(14)
=(2
)X(1
1)(1
5)(1
6)
3/4
1.00
53,0
1553
,015
2,75
42,
754
1111
00
9696
00
55,8
7655
,876
11.
2823
129
61,
095
1,40
111
140
042
540
01,
379
1,76
5
1-1/
21.
3921
2952
272
45
70
028
390
057
679
9
21.
399
1245
763
48
110
063
8777
107
614
851
32.
181
230
668
170
016
356
1361
133
42.
180
028
614
91
29
2018
540
422
749
6
62.
792
616
452
62
61
330
384
532
691
1
83.
110
02
61
30
00
021
566
921
867
8
104.
120
00
00
00
01
033
136
3413
6
124.
650
00
00
00
00
013
6013
60
Tot
al53
,279
53,3
604,
904
5,69
150
783
825
633
483
22,
234
59,3
2461
,705
II-23
Schedule EPage 13 of 21
UNITED WATER PENNSYLVANIA INC.
FACTORS FOR ALLOCATING COST OF SERVICE TO CUSTOMER CLASSIFICATIONS, cont.
FACTOR 10. ALLOCATION OF TRANSMISSION AND DISTRIBUTION OPERATION SUPERVISION
AND ENGINEERING AND MISCELLANEOUS EXPENSES.
Transmission& Distribution
Customer Operating AllocationClassification Expenses Factor
(1) (2) (3)
Residential 218,418$ 0.4374Commercial 133,511 0.2673Industrial 7,636 0.0153Large Industrial 3,818 0.0076Public Authority 20,492 0.0410Private Fire Protection 42,328 0.0847Public Fire Protection 73,294 0.1467
Total 499,497 1.0000
FACTOR 11. ALLOCATION OF TRANSMISSION AND DISTRIBUTION MAINTENANCE SUPERVISION
AND ENGINEERING, STRUCTURES AND IMPROVEMENTS, AND OTHER EXPENSES.
Transmission
& Distribution
Customer Maintenance Allocation
Classification Expenses Factor
(1) (2) (3)
Residential 238,300$ 0.4258
Commercial 130,289 0.2328
Industrial 7,439 0.0133
Large Industrial 3,798 0.0068
Public Authority 19,900 0.0356
Private Fire Protection 46,754 0.0836
Public Fire Protection 113,087 0.2021
Total $559,567 1.0000
Factors are based on transmission and distribution maintenance expenses other than those beingallocated, as follows:
Factors are based on transmission and distribution operation expenses other than those being allocated,as follows:
II-24
Schedule EPage 14 of 21
UNITED WATER PENNSYLVANIA INC.
FACTORS FOR ALLOCATING COST OF SERVICE TO CUSTOMER CLASSIFICATIONS, cont.
FACTOR 12. ALLOCATION OF BILLING AND COLLECTING COSTS.
Customer Total Allocation
Classification Customers Factor
(1) (2) (3)
Residential 53,279 0.8887Commercial 4,904 0.0818Industrial 50 0.0008Large Industrial 3 0.0001Public Authority 256 0.0043Private Fire Protection 1,426 0.0238Public Fire Protection 32 0.0005
Total 59,950 1.0000
FACTOR 13. ALLOCATION OF METER READING COSTS.
Factors are based on the number of metered customers.
Customer Total Metered Allocation
Classification Customers Factor
(1) (2) (3)
Residential 53,279 0.9108Commercial 4,904 0.0838Industrial 50 0.0009Large Industrial 3 0.0001Public Authority 256 0.0044
Total 58,492 1.0000
Factors are based on the total number of customers.
II-25
Schedule EPage 15 of 21
UNITED WATER PENNSYLVANIA INC.
FACTORS FOR ALLOCATING COST OF SERVICE TO CUSTOMER CLASSIFICATIONS, cont.
FACTOR 14. ALLOCATION OF ADMINISTRATIVE AND GENERAL EXPENSES
Operation &
Customer Maintenance Allocation
Classification Expenses Factor
(1) (2) (3)
Residential $5,735,299 0.6089Commercial 2,243,493 0.2381Industrial 127,152 0.0135Large Industrial 232,148 0.0246Public Authority 358,893 0.0381Private Fire Protection 271,367 0.0288Public Fire Protection 452,631 0.0480
Total $9,420,983 1.0000
FACTOR 15. ALLOCATION OF ADMINISTRATIVE AND CASH WORKING CAPITAL
Operation &
Customer Maintenance Allocation
Classification Expenses Factor
(1) (2) (3)
Residential $12,256,110 0.5983Commercial 5,135,458 0.2507Industrial 295,617 0.0144Large Industrial 569,113 0.0278Public Authority 839,652 0.0410Private Fire Protection 518,680 0.0253Public Fire Protection 869,819 0.0425
Total $20,484,449 1.0000
Factors are based on the allocation of all other operation and maintenance expenses excludingpurchased water, power, chemicals and waste disposal.
Factors are based on the allocation of all operation and maintenance expenses includingpurchased water, power, chemicals and waste disposal.
II-26
Schedule EPage 16 of 21
UNITED WATER PENNSYLVANIA INC.
FACTORS FOR ALLOCATING COST OF SERVICE TO CUSTOMER CLASSIFICATIONS, cont.
FACTOR 16. ALLOCATION OF LABOR RELATED TAXES AND BENEFITS.
Customer Direct Labor Allocation
Classification Expense Factor
(1) (2) (3)
Residential $3,058,110 0.5942
Commercial 1,257,063 0.2442
Industrial 71,946 0.0140
Large Industrial 128,056 0.0249Public Authority 202,290 0.0393Private Fire Protection 153,437 0.0298Public Fire Protection 275,939 0.0536
Total $5,146,841 1.0000
FACTOR 17. ALLOCATION OF ORGANIZATION, FRANCHISES AND CONSENTS,
MISCELLANEOUS INTANGIBLE PLANT AND OTHER RATE BASE ELEMENTS.
Original
Customer Cost Less Allocation
Classification Depreciation Factor
(1) (2) (3)
Residential $100,273,568 0.5310
Commercial 48,557,031 0.2571
Industrial 2,880,644 0.0153
Large Industrial 5,841,954 0.0309Public Authority 8,097,153 0.0429Private Fire Protection 7,408,167 0.0392Public Fire Protection 15,780,572 0.0836
Total $188,839,089 1.0000
Factors are based on the allocation of direct labor expense.
Factors are based on the allocation of the original cost less depreciation other than those itemsbeing allocated, as follows:
II-27
Schedule EPage 17 of 21
UNITED WATER PENNSYLVANIA INC.
FACTORS FOR ALLOCATING COST OF SERVICE TO CUSTOMER CLASSIFICATIONS, cont.
FACTOR 18. ALLOCATION OF INCOME TAXES AND INCOME AVAILABLE FOR RETURN.
Original
Customer Cost Measure Allocation
Classification of Value Factor
(1) (2) (3)
Residential $94,101,175 0.5315
Commercial 45,506,419 0.2571
Industrial 2,698,314 0.0152
Large Industrial 5,471,328 0.0309
Public Authority 7,586,618 0.0429
Private Fire Protection 6,927,388 0.0391
Public Fire Protection 14,738,417 0.0833
Total $177,029,658 1.0000
FACTOR 19. ALLOCATION OF REGULATORY COMMISSION EXPENSES, ASSESSMENTS A OTHER WATER REVENUES.
Customer Total Cost Allocation
Classification of Service Factor
(1) (2) (3)
Residential $25,733,393 0.5656
Commercial 11,573,319 0.2543
Industrial 675,195 0.0148
Large Industrial 1,351,617 0.0297
Public Authority 1,911,945 0.0420
Private Fire Protection 1,439,452 0.0316
Public Fire Protection 2,820,418 0.0620
Total $45,505,339 1.0000
The factors are based on the allocation of the total cost of service, excluding those items beingallocated.
Factors are based on the allocation of the original cost measure of value rate base as shown onthe following pages and summarized below.
II-28
Schedule EPage 18 of 21
not u
pdat
edF
acto
rC
ost o
fLa
rge
Pub
licA
ccou
ntR
ef.
Ser
vice
Res
iden
tial
Com
mer
cial
Indu
stria
lIn
dust
rial
Aut
horit
ies
Priv
ate
Pub
lic(1
)(2
)(3
)(4
)(5
)(6
)(7
)(8
)(9
)(1
0)
Fire
Pro
tect
ion
UN
ITE
D W
AT
ER
PE
NN
SY
LVA
NIA
INC
.
CO
ST
OF
SE
RV
ICE
FO
R T
HE
TW
ELV
E M
ON
TH
S E
ND
ED
OC
TO
BE
R 3
1, 2
016,
ALL
OC
AT
ED
TO
CU
ST
OM
ER
CLA
SS
IFIC
AT
ION
S
RA
TE
BA
SE
Org
aniz
atio
n17
(79,
406)
$
(42,
165)
$
(20,
415)
$
(1,2
15)
$
(2,4
54)
$
(3,4
07)
$
(3,1
13)
$
(6
,638
)$
F
ranc
hise
s an
d C
onse
nts
1764
,266
34,1
25
16
,523
983
1,98
6
2,
757
2,
519
5,37
3
Sou
rce
of S
uppl
y -
Land
and
Lan
d R
ight
s2
461,
398
24
3,98
7
153,
738
9,
828
23
,393
27
,684
1,01
5
1,
753
W
ater
Sou
rce
Str
uctu
res
22,
949,
151
1,55
9,51
1
98
2,65
7
62,8
17
14
9,52
2
176,
949
6,48
8
11
,207
Col
lect
ion
and
Impo
undi
ng R
eser
voirs
125
,538
13,5
10
8,
517
52
6
1,
249
1,53
5
74
128
Lake
s, R
iver
and
Oth
er In
take
s2
2,45
7,46
2
1,
299,
506
818,
826
52
,344
124,
593
14
7,44
8
5,
406
9,33
8
Wel
ls &
Spr
ings
249
3,92
9
261,
190
16
4,57
7
10,5
21
25
,042
29
,636
1,08
7
1,
877
In
filtr
atio
n G
alle
ries
and
Tun
nels
216
4,41
5
86,9
42
54
,783
3,50
2
8,33
6
9,
865
36
2
625
Wat
er T
reat
men
t - L
and
and
Land
Rig
hts
21,
165,
224
616,
170
38
8,25
3
24,8
19
59
,077
69
,913
2,56
3
4,
428
P
urifi
catio
n B
uild
ings
216
,741
,235
8,85
2,76
5
5,
578,
180
356,
588
848,
781
1,
004,
474
36,8
31
63,6
17
P
ower
Gen
erat
ion
Equ
ip3
-
-
-
-
-
-
-
-
Ele
ctric
Pum
ping
Equ
ipm
ent
35,
122,
129
2,16
1,02
6
1,
362,
486
87,0
76
20
7,44
6
245,
350
387,
233
671,
511
O
il E
ngin
e P
umpi
ng E
quip
men
t2
70,2
26
37
,135
23,3
99
1,
496
3,
560
4,21
4
154
26
7
P
urifi
catio
n S
yste
m -
Tre
atm
ent S
truc
ture
s2
18,7
66,8
55
9,
923,
913
6,25
3,11
6
39
9,73
4
95
1,48
0
1,12
6,01
1
41
,287
71
,314
Pur
ifica
tion
Sys
tem
- P
aint
ing
214
,052
7,43
1
4,68
2
299
712
84
3
31
53
Pur
ifica
tion
Sys
tem
- C
hem
ical
Tre
atm
ent
225
,120
,756
13,2
83,8
56
8,
370,
236
535,
072
1,27
3,62
2
1,
507,
245
55,2
66
95,4
59
La
bora
tory
Equ
ipm
ent
242
,063
22,2
43
14
,015
896
2,13
3
2,
524
93
16
0
T
&D
- L
and
and
Land
Rig
hts
646
9,17
7
163,
274
13
7,46
9
8,35
1
4,31
6
22
,098
48,9
35
84,7
33
T
&D
Str
uctu
res
and
Impr
ovem
ents
641
,317
14,3
78
12
,106
735
380
1,
946
4,
309
7,46
2
Dis
trib
utio
n R
eser
voirs
and
Sta
ndpi
pes
57,
244,
685
2,31
9,02
4
2,
142,
253
128,
231
223,
136
33
3,25
5
76
7,21
2
1,
331,
573
Dis
trib
utio
n M
ains
415
,575
,656
5,08
3,89
4
4,
686,
715
280,
362
-
728,
941
1,75
5,37
6
3,04
0,36
8
T
rans
mis
sion
Mai
ns3
42,3
43,4
35
17
,864
,695
11,2
63,3
54
71
9,83
8
1,
714,
909
2,02
8,25
1
3,
201,
164
5,
551,
224
Ser
vice
s9
21,8
15,0
20
18
,865
,630
2,01
1,34
5
28
,360
2,18
2
11
7,80
1
78
9,70
4
-
Met
ers
812
,261
,258
10,1
04,5
03
1,
911,
530
53,9
50
11
,035
18
0,24
0
-
-
Hyd
rant
s7
4,43
3,68
8
0
00
00
04,
433,
688
Gen
eral
Lan
d an
d La
nd R
ight
s14
989,
570
60
2,54
923
5,61
713
,359
24,3
4337
,703
28,5
0047
,499
Of fi
ce B
uild
ings
1427
4,68
4
167,
255
65,4
023,
708
6,75
710
,465
7,91
113
,185
Sto
res,
Sho
p an
d G
arag
e B
uild
ings
1495
4,86
6
581,
418
227,
354
12,8
9123
,490
36,3
8027
,500
45,8
34M
isce
llane
ous
Str
uctu
res
and
Impr
ovem
ents
1420
5,73
0
125,
269
48,9
842,
777
5,06
17,
838
5,92
59,
875
Offi
ce F
urni
ture
and
Equ
ipm
ent
1449
3,82
8
300,
692
117,
580
6,66
712
,148
18,8
1514
,222
23,7
04C
ompu
ter
Sof
twar
e14
1,93
9,16
8
1,
180,
759
461,
716
26,1
7947
,704
73,8
8255
,848
93,0
80C
ompu
ter
Sof
twar
e-C
IS Im
plem
enta
tion
122,
711,
001
2,40
9,26
722
1,76
02,
169
271
11,6
5764
,522
1,35
6T
rans
port
atio
n E
quip
men
t14
(53,
570)
(32,
619)
(12,
755)
(723
)(1
,318
)(2
,041
)(1
,543
)(2
,571
)S
tore
s E
quip
men
t14
(1,4
18)
(863
)(3
38)
(19)
(35)
(54)
(41)
(68)
Too
ls a
nd w
ork
Equ
ipm
ent
141,
840,
807
1,12
0,86
843
8,29
624
,851
45,2
8470
,135
53,0
1588
,359
Sho
p E
quip
men
t14
272,
453
16
5,89
764
,871
3,67
86,
702
10,3
807,
847
13,0
78P
ower
Ope
rate
d E
quip
men
t14
-
0
00
00
00
Com
mun
icat
ion
Equ
ipm
ent
141,
374,
725
837,
070
327,
322
18,5
5933
,818
52,3
7739
,592
65,9
87M
isce
llane
ous
Equ
ipm
ent
145,
614
3,
419
1,33
776
138
214
162
269
Pla
nt H
eld
for
Fut
ure
Use
252
,964
28,0
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1,12
82,
685
3,17
811
720
1
Tot
al U
tility
Pla
nt in
Ser
vice
188,
823,
949
100,
265,
529
48,5
53,1
382,
880,
413
5,84
1,48
68,
096,
504
7,40
7,57
315
,779
,306
II-29
Schedule EPage 19 of 21
UNITED WATER PENNSYLVANIA INC.
FACTORS FOR ALLOCATING COST OF SERVICE TO CUSTOMER CLASSIFICATIONS, cont.
FACTOR 20. REALLOCATION OF PUBLIC FIRE
Customer 5/8" Dollar Allocation
Classification Equivalents Factor
(1) (2) (3)
Residential 53,552 0.8241
Commercial 10,134 0.1559
Industrial 289 0.0044
Large Industrial 59 0.0009
Public Authority 953 0.0147
Private Fire 0 0.0000
Total 64,987 1.0000
Factors are based on the relative cost of meters by size and customer classification.
II-31
Schedule EPage 21 of 21
Average DailySend out Ratio to
Year (MGD) MGD Average(1) (2) (3) (4)
2000 16.010 20.137 1.26 2001 17.281 21.573 1.25 2002 17.247 22.597 1.31 2003 17.570 21.991 1.25 2004 18.112 22.207 1.23 2005 18.592 23.222 1.25 2006 18.188 22.856 1.26 2007 19.895 24.576 1.24 2008 19.265 23.575 1.22 2009 18.071 21.814 1.21 2010 19.498 24.391 1.25 2011 19.247 22.252 1.16 2012 18.380 22.537 1.23 2013 18.261 22.268 1.22
Maximum Daily Use
UNITED WATER PENNSYLVANIA INC.
SUMMARY OF AVERAGE DAILY SEND OUT AND MAXIMUM DAILY USAGEFOR THE YEARS 2000-2013
II-32
Schedule F
UNITED WATER PENNSYLVANIA INC.
BASIS FOR ALLOCATING DEMAND RELATED COSTS OF FIRE SERVICETO PRIVATE AND PUBLIC FIRE PROTECTION CUSTOMER CLASSIFICATIONS
RestrictiveDiameters Relative Allocation
Description Squared Quantity Demand* Factor(1) (2) (3) (4)=(2)x(3) (5)
PRIVATE FIRE PROTECTION
2 -inch 4.00 77 3083 -inch 9.00 6 544 -inch 16.00 185 2,9606 -inch 36.00 303 10,9088 -inch 64.00 215 13,760
10 -inch 100.00 33 3,30012 -inch 144.00 13 1,872
26.50 594 15,741
Total Private Fire Protection 1,426 48,903 0.3658
PUBLIC FIRE PROTECTION
Hydrant Nozzle Sizes5 1/4" Valve 2- 2-1/2" & 1-5 1/4" 26.50 3,200 84,800
Total Public Fire Prorection 3,200 84,800 0.6342
Total Fire Protection 4,626 133,703 1.0000
Fire Lines
Private Hydrants
II-33
Schedule G
UNITED WATER PENNSYLVANIA INC.CALCULATION OF CUSTOMER COST PER MONTH FOR A 5/8-INCH METER
Cost PerCost Per 5/8-inch
Cost of Total 5/8-inch MeterCost Function Service Units Meter Monthly Bill
(1) (2) (3) (4) (5)
Meters 2,415,509 64,987 5/8-inch Equivalents $37.17 $3.10
Services 3,144,630 59,471 3/4-inch Equivalents 52.88 4.41
Billing, Collecting and Meter Reading 5,734,200 58,492 Customers 98.03 8.17
Subtotal Customer Costs $11,294,339 15.68
Unrecovered Public Fire 1,891,440 64,987 5/8-inch Equivalents 29.10 2.43
Total Customer Costs and Public Fire $13,185,779 $18.11
UNITED WATER PENNSYLVANIA INC.CALCULATION OF CUSTOMER COST PER MONTH FOR A 5/8-INCH METER
BASED ON DIRECT COSTSCost Per
Direct Cost Per 5/8-inchCost of Total 5/8-inch Meter
Cost Function Service Units Meter Monthly Bill(1) (2) (3) (4) (5)
Meters 2,297,942 64,987 5/8-inch Equivalents $35.36 $2.95
Services 2,992,256 59,471 3/4-inch Equivalents 50.31 4.19
Billing, Collecting and Meter Reading 3,974,082 58,492 Customers 67.94 5.66
Subtotal Customer Costs $9,264,280 12.80
Unrecovered Public Fire 1,891,440 64,987 5/8-inch Equivalents 29.10 2.43
Total Customer Costs and Public Fire $11,155,720 $15.23
II-34
Schedule H Page 1 of 2
UNITED WATER PENNSYLVANIA
ANALYSIS OF DIRECT CUSTOMER COSTS
Billing &Description Meters Services Collecting
Operation and Maintenance Expenses T&D Labor - Operation Employee Salaries - Supervision 19,866$ Employee Salaries - Meters 93,663 Fringe Benefits 64,382 T&D Labor - Maintenance Employee Salaries - Supervision 3,269$ Employee Salaries - Structures and Improvments 7,470 Employee Salaries - Services 106,650 Fringe Benefits 80,002
Total Customer Accounting Expenses 2,680,876$ Management Fees - Customer Related 204,473 Management Fees - Employee Related 6,900 7,547 65,153 Transportation Expense 1,550 1,915 19,963 Worker's Compensation 2,935 3,625 37,795 Advertising Expense 542 669 6,974 Office Rents 1,310 1,619 16,873
Subtotal 191,149 212,766 3,032,108
Depreciation Expense Meters 789,050 Services 531,748 Office Buildings 284 350 3,653 Office Furniture & Equipment 1,676 2,070 21,584 Computer Software - CIS 447,272
Subtotal 791,010 534,169 472,510
Taxes Other Than Income Payroll Taxes 14,461 15,815 136,537 Assessments - - -
Subtotal 14,461 15,815 136,537
Rate Base Meters 12,261,258 Services 21,025,317 Office Land/Buildings 27,940 34,514 359,807 Office Furniture and Equipment 10,914 13,481 140,543 Computer Software - CIS 2,646,479
Subtotal 12,300,111 21,073,312 3,146,830
Return and Income Taxes 1,301,323 2,229,506 332,927
Total Direct Customer Costs 2,297,942 2,992,256 3,974,082
II-35
Schedule H Page 2 of 2
III-1
III. COMPARISON OF PRESENT AND PROPOSED RATES
III. COMPARISON OF PRESENT AND PROPOSED RATES
Comparisons of present and proposed rates for each of the customer classifica-
tions are set forth in Schedule I.
III-2
Service Charge Service Charge Service Charge
Current Proposed % Current Proposed % Current Proposed %
MTR SIZE Rate Rate Increase Rate Rate Increase Rate Rate Increase
5/8"-3/4" 11.00$ 15.00$ 36.364% 11.00$ 15.00$ 36.364% 11.00$ 15.00$ 36.364%
1" 22.80$ 31.10$ 36.404% 22.80$ 31.10$ 36.404% 22.80$ 31.10$ 36.404%
1-1/2" 45.60$ 62.20$ 36.404% 45.60$ 62.20$ 36.404% 45.60$ 62.20$ 36.404%
2" 78.10$ 106.50$ 36.364% 78.10$ 106.50$ 36.364% 78.10$ 106.50$ 36.364%
3" 146.50$ 199.80$ 36.382% 146.50$ 199.80$ 36.382% 146.50$ 199.80$ 36.382%
4" 244.20$ 333.00$ 36.364% 244.20$ 333.00$ 36.364% 244.20$ 333.00$ 36.364%
6" 488.40$ 666.00$ 36.364% 488.40$ 666.00$ 36.364% 488.40$ 666.00$ 36.364%
8" 781.50$ 1,065.70$ 36.366% 781.50$ 1,065.70$ 36.366% 781.50$ 1,065.70$ 36.366%
10" 1,123.40$ 1,531.90$ 36.363% 1,123.40$ 1,531.90$ 36.363% 1,123.40$ 1,531.90$ 36.363%
Consumption Charge Consumption Charge Consumption Charge
No Block 5.9111$ 8.0525$ 36.227%
First 25 MGL 5.9111$ 8.0525$ 36.227% 5.9111$ 8.0525$ 36.227%
All Over 25 MGL 4.0642$ 5.9350$ 46.031% 4.3340$ 6.6680$ 53.853%
Service Charge Service Charge
Current Proposed % Current Proposed %
Rate Rate Increase Rate Rate Increase
5/8"-3/4" 11.00$ 15.00$ 36.364% 11.00$ 15.00$
1" 22.80$ 31.10$ 36.404% 22.80$ 31.10$
1-1/2" 45.60$ 62.20$ 36.404% 45.60$ 62.20$
2" 78.10$ 106.50$ 36.364% 78.10$ 106.50$
3" 146.50$ 199.80$ 36.382% 146.50$ 199.80$
4" 244.20$ 333.00$ 36.364% 244.20$ 333.00$ 36.364%
6" 488.40$ 666.00$ 36.364% 488.40$ 666.00$ 36.364%
8" 781.50$ 1,065.70$ 36.366% 781.50$ 1,065.70$ 36.366%
10" 1,123.40$ 1,531.90$ 36.363% 1,123.40$ 1,531.90$
Consumption Charge Consumption Charge
No Block 2.69600$ 3.9710$ 47.292%
First 25 MGL 5.9111$ 8.0525$ 36.227%
All Over 25 MGL 4.2559$ 6.4140$ 50.708%
Private Fire Protection-Monthly Private Fire Hydrant-Monthly Public Fire Protection-Monthly
Current Proposed % Current Proposed % Current Proposed
Per Unit Rate Increase Per Unit Rate Increase Per Unit Rate
2" 17.42$ 18.73$ 7.520% HY 1 - Company Owned Hydrants-BMB 18.33$ 18.33$
3" 46.98$ 50.50$ 7.493% Hydrants-DAL 17.67$ 18.33$
4" 60.26$ 64.78$ 7.501% 58.30$ 62.67$ 7.496% Hydrants-HAR 24.17$ 24.17$
6" 100.17$ 107.68$ 7.497% Hydrants-MEC 25.83$ 25.83$
8" 149.31$ 160.51$ 7.501% HY 2 - Customer Owned
10" 213.79$ 229.82$ 7.498%
12" 296.63$ 318.88$ 7.501% 36.89$ 39.66$ 7.509%
14" 544.92$ 585.79$ 7.500%
FIRE PROTECTION
UNITED WATER PENNSYLVANIA
COMPARISON OF PRESENT AND PROPOSED RATES
Residential Commercial (includes Apt) Industrial
Public Authority Large Industrial
Schedule I
III-3
APPENDIX
Exhibit D VIII-1a
UNITED WATER PENNSYLVANIA INC.
RESPONSES TO RATE STRUCTURE AND COST OF SERVICE FILING REQUIREMENTS
1. Provide a complete, fully allocated, cost of service study if an interval of 3 years has
passed between a previous cost of service study and the historic test year date of the current filing. The cost of service study shall provide the necessary data to determine if the water or wastewater rate structure is fair and equitable to all classifications of water or wastewater customers (including public and private fire protection customers) and reflects, as nearly as possible, the cost of providing the service. The study shall correspond to the test year proposed revenue requirements (future test year only, if used). Summaries of conclusions and all back-up calculations shall be made part of the submission of the cost of service study, and shall include the following: a. A description of the allocation methods used. A comparison of the allocated cost
of service by class with the present and proposed revenues. A cost of service schedule showing the rate of return produced by present and proposed rates by class of service.
RESPONSE
A description of the methods used for the cost of service study is provided on pages I-2
through I-4 of UWPA Exhibit No. PRH-1. A comparison of the allocated cost of service by class with the present and proposed revenues is provided on Schedule A of UWPA Exhibit No. PRH-1. Schedules B and C showing the rate of return produced by present and proposed rates by customer classification are provided in UWPA Exhibit No. PRH-1.
A-2
Exhibit D VIII-1b
UNITED WATER PENNSYLVANIA INC.
RESPONSES TO RATE STRUCTURE AND COST OF SERVICE FILING REQUIREMENTS
1. Provide a complete, fully allocated, cost of service study if an interval of 3 years haspassed between a previous cost of service study and the historic test year date of thecurrent filing. The cost of service study shall provide the necessary data to determine ifthe water or wastewater rate structure is fair and equitable to all classifications of wateror wastewater customers (including public and private fire protection customers) andreflects, as nearly as possible, the cost of providing the service. The study shallcorrespond to the test year proposed revenue requirements (future test year only, ifused). Summaries of conclusions and all back-up calculations shall be made part ofthe submission of the cost of service study, and shall include the following:b. Indicate if the method used for establishing the allocation factors in the cost of
service study deviates from the previous study submitted in the last rate case. If yes,indicate which allocation factors were changed and discuss the reason for thechanges.
RESPONSE
The method used for establishing the allocation factors in the cost of service study is the base extra capacity method. This is the same method used in the previous study submitted in the last case.
A-3
Exhibit D VIII-1c
UNITED WATER PENNSYLVANIA INC.
RESPONSES TO RATE STRUCTURE AND COST OF SERVICE FILING REQUIREMENTS
1. Provide a complete, fully allocated, cost of service study if an interval of 3 years has
passed between a previous cost of service study and the historic test year date of the current filing. The cost of service study shall provide the necessary data to determine if the water or wastewater rate structure is fair and equitable to all classifications of water or wastewater customers (including public and private fire protection customers) and reflects, as nearly as possible, the cost of providing the service. The study shall correspond to the test year proposed revenue requirements (future test year only, if used). Summaries of conclusions and all back-up calculations shall be made part of the submission of the cost of service study, and shall include the following: c. Supply the average day, the maximum day and the maximum hour deliveries to
the system adjusted for storage for the historic test year and 2 prior years. Also provide workpapers, analyses, comparative data or other documentation supporting the estimated maximum day and peak hour demands by customer class reflected in the company's cost of service study.
RESPONSE
Refer to Schedule D of UWPA Exhibit No. PRH-1 for the average day and maximum day system deliveries for the years 2000 through 2013. Support for the customer class demand factors is provided in the attached pages from the Customer Class Demand Study filed in Docket No. R-2011-2232985.
A-4
Exhibit D VIII-1d
UNITED WATER PENNSYLVANIA INC.
RESPONSES TO RATE STRUCTURE AND COST OF SERVICE FILING REQUIREMENTS
1. Provide a complete, fully allocated, cost of service study if an interval of 3 years has
passed between a previous cost of service study and the historic test year date of the current filing. The cost of service study shall provide the necessary data to determine if the water or wastewater rate structure is fair and equitable to all classifications of water or wastewater customers (including public and private fire protection customers) and reflects, as nearly as possible, the cost of providing the service. The study shall correspond to the test year proposed revenue requirements (future test year only, if used). Summaries of conclusions and all back-up calculations shall be made part of the submission of the cost of service study, and shall include the following: d. Explain thoroughly the methodology employed if the company distinguishes between
transmission and distribution or collection mains in its allocation of costs. RESPONSE
For cost allocation purposes, mains that are 12-inch and larger are considered to be transmission mains and are allocated using Factor 3, which is based on average and maximum day extra capacity demands plus the daily requirement for fire demand. Mains sized under 12-inch are considered distribution mains and are allocated using Factor 4, which is based on average and maximum hour extra capacity demands plus the hourly requirement for fire demands.
A-5
Exhibit D VIII-1e
UNITED WATER PENNSYLVANIA INC.
RESPONSES TO RATE STRUCTURE AND COST OF SERVICE FILING REQUIREMENTS
1. Provide a complete, fully allocated, cost of service study if an interval of 3 years has
passed between a previous cost of service study and the historic test year date of the current filing. The cost of service study shall provide the necessary data to determine if the water or wastewater rate structure is fair and equitable to all classifications of water or wastewater customers (including public and private fire protection customers) and reflects, as nearly as possible, the cost of providing the service. The study shall correspond to the test year proposed revenue requirements (future test year only, if used). Summaries of conclusions and all back-up calculations shall be made part of the submission of the cost of service study, and shall include the following: e. Provide a detailed explanation of how storage is utilized to meet base, maximum
day and maximum hour demands. RESPONSE
In any water system, distribution storage is generally used to meet base load, maximum day, and peak hour demands. Generally, peak hour demands control the design of distribution storage facilities. However, meeting peak hour implies that there is some contribution to meeting maximum day demands. Further, base load demands can also be met through distribution storage, particularly in emergency situations.
A-6
Exhibit D VIII-1f Page 1 of 2
UNITED WATER PENNSYLVANIA INC.
RESPONSES TO RATE STRUCTURE AND COST OF SERVICE FILING REQUIREMENTS
1. Provide a complete, fully allocated, cost of service study if an interval of 3 years has
passed between a previous cost of service study and the historic test year date of the current filing. The cost of service study shall provide the necessary data to determine if the water or wastewater rate structure is fair and equitable to all classifications of water or wastewater customers (including public and private fire protection customers) and reflects, as nearly as possible, the cost of providing the service. The study shall correspond to the test year proposed revenue requirements (future test year only, if used). Summaries of conclusions and all back-up calculations shall be made part of the submission of the cost of service study, and shall include the following: f. Provide workpapers, calculations and supporting documentation which develop the
equivalent meters and equivalent service line weights reflected in the company's cost of service study.
RESPONSE
The 5/8-inch dollar equivalent was developed using actual installation costs by meter size, provided by the Company, as follows:
Meter Size
Actual
Installation Cost
5/8-Inch Dollar
Equivalent
5/8" $ 184.21 1.0
1" 269.58 1.5
1-1/2" 761.31 4.1
2" 1,032.22 5.6
3" 1,480.81 8.0
4" 2,382.11 12.9
6"
8”
4,270.63
6,047.37
23.2
32.8
The 5/8" dollar equivalent is estimated for the 10" meter size.
A-7
Exhibit D VIII-1f Page 2 of 2
UNITED WATER PENNSYLVANIA INC.
RESPONSES TO RATE STRUCTURE AND COST OF SERVICE FILING REQUIREMENTS
1f cont.
The 3/4-inch dollar equivalent for 3/4" to 4" services was developed using the actual installation costs by size, provided by the Company. Greater than 4" service size ratios were developed from Gannett Fleming estimates.
Service Size
Actual
Installation Cost
1-Inch
Equivalent
3/4" $2,117.60 1.00
1" 2,708.96 1.28
2" 2,939.06 1.39
4" 4,625.37 2.18
A-8
Q = 1020 P (1 - 0.01 P )
Exhibit D VIII-1g
UNITED WATER PENNSYLVANIA INC.
RESPONSES TO RATE STRUCTURE AND COST OF SERVICE FILING REQUIREMENTS
1. Provide a complete, fully allocated, cost of service study if an interval of 3 years haspassed between a previous cost of service study and the historic test year date of thecurrent filing. The cost of service study shall provide the necessary data to determine ifthe water or wastewater rate structure is fair and equitable to all classifications of wateror wastewater customers (including public and private fire protection customers) andreflects, as nearly as possible, the cost of providing the service. The study shallcorrespond to the test year proposed revenue requirements (future test year only, ifused). Summaries of conclusions and all back-up calculations shall be made part ofthe submission of the cost of service study, and shall include the following:g. Provide all workpapers and supporting documentation for the fire flow requirement
and duration utilized in the cost of service study.
RESPONSE
The source for the estimated fire protection demand of 10,000 gpm is published fire flow criteria for the population served.
General fire-fighting requirements, based on population established by the National Board of Fire Underwriters, are as follows:
a) For populations of 200,000 or less, where Q is the fire
draft in gpm and P is the population in thousands.
b) For populations in excess of 200,000, Q = 12,000 gpm plus 2,000 to 8,000 gpmfor a potential second fire.
Inasmuch as the Borough serves a population of approximately 140,000, the fire flow of 10,000 gpm would apply.
The foregoing requirements were published in Volume I, "Water and Wastewater Engineering," by Fair, Geyer & Okon, published in 1966 by John Wiley & Sons, Inc.
The required fire flow duration is ten hours.
A-9
Exhibit D VIII-1h
UNITED WATER PENNSYLVANIA INC.
RESPONSES TO RATE STRUCTURE AND COST OF SERVICE FILING REQUIREMENTS
1. Provide a complete, fully allocated, cost of service study if an interval of 3 years has
passed between a previous cost of service study and the historic test year date of the current filing. The cost of service study shall provide the necessary data to determine if the water or wastewater rate structure is fair and equitable to all classifications of water or wastewater customers (including public and private fire protection customers) and reflects, as nearly as possible, the cost of providing the service. The study shall correspond to the test year proposed revenue requirements (future test year only, if used). Summaries of conclusions and all back-up calculations shall be made part of the submission of the cost of service study, and shall include the following: h. Provide a breakdown of the number and size of private fire services according to the
general water service class of customer. RESPONSE Please refer to UWPA Exhibit No. PRH-1
A-10
Exhibit D VIII-1i Page 1 of 8
UNITED WATER PENNSYLVANIA INC.
RESPONSES TO RATE STRUCTURE AND COST OF SERVICE FILING REQUIREMENTS
1. Provide a complete, fully allocated, cost of service study if an interval of 3 years haspassed between a previous cost of service study and the historic test year date of thecurrent filing. The cost of service study shall provide the necessary data to determine ifthe water or wastewater rate structure is fair and equitable to all classifications of wateror wastewater customers (including public and private fire protection customers) andreflects, as nearly as possible, the cost of providing the service. The study shallcorrespond to the test year proposed revenue requirements (future test year only, ifused). Summaries of conclusions and all back-up calculations shall be made part ofthe submission of the cost of service study, and shall include the following:
i. Provide a calculation of the company's base cost of water or wastewater per unit ofconsumption or usage.
RESPONSE
The calculation of the base cost of water per 1000 gallons is as follows:
Base Cost of Water (See attached functional allocation)
$21,879,039
Pro forma Water Consumption (1000 gallons)
4,188,478
Base cost per 1000 gallons $5.224
A-11
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ALLO
CA
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D T
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UN
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ION
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Exhibit D VIII-1iPage 2 of 8
A-12
Billin
g &
Fir
e
Ac
co
un
tC
os
t o
f S
erv
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Ba
se
Ma
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1,
2016,
ALLO
CA
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D T
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OS
T F
UN
CT
ION
S
Em
plo
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Sa
lari
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21
94
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48
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53
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em
ica
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45
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5
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teri
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pp
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89
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ain
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24
6,5
82
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11
0,7
51
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27
9
Re
nta
l of
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me
nt
20
00
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0
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nsp
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Em
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Mis
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9
Em
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pe
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11
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03
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Em
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99
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8
Em
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Em
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rvic
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Em
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5
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ain
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Re
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me
nt
11
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Tra
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38
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71
54
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52
Exhibit D VIII-1iPage 3 of 8
A-13
Billin
g &
Fir
e
Ac
co
un
tC
os
t o
f S
erv
ice
Ba
se
Ma
x D
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x H
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RV
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R 3
1,
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ALLO
CA
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D T
O C
OS
T F
UN
CT
ION
S
Off
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en
se
an
d U
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11
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9
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CU
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53
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12
6,8
86
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64
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48
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17
Re
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07
Mis
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5
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2,9
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nt F
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12
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58
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5
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14
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24
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68
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26
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39
6,9
89
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78
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65
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04
Oth
er
Ma
inte
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nce
14
47
4,1
09
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3,7
25
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2,7
10
10
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2,9
43
13
4,9
31
36
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4
Re
nta
l of
Bu
ildin
g/R
ea
l Pro
pe
rty
14
59
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62
5,4
75
6,6
22
2,8
40
1,3
10
1,6
19
16
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34
,54
7
Re
nta
l of
Eq
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me
nt
14
23
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29
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72
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11
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75
11
63
16
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51
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2
Tra
nsp
ort
atio
n E
xpe
nse
14
70
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53
0,1
41
7,8
35
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60
1,5
50
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15
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0
Insu
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ce
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en
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1,5
23
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96
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2
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mp
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25
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86
Ad
ve
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14
24
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61
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37
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74
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6,9
74
1,8
80
Re
g. C
om
mis
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n E
xp -
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ort
18
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7,9
55
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65
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74
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5,0
38
Ba
d D
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t E
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nse
12
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ng
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en
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16
(3,2
99
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2)
(1,4
56
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1)
(37
2,8
34
)(1
79
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8)
(88
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4)
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3)
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1,7
82
)(2
74
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1)
Mis
ce
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the
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Tra
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r F
rin
ge
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ne
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16
27
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21
1,9
91
3,0
70
1,4
78
72
57
93
6,8
50
2,2
63
Exhibit D VIII-1iPage 4 of 8
A-14
Billin
g &
Fir
e
Ac
co
un
tC
os
t o
f S
erv
ice
Ba
se
Ma
x D
ay
Ma
x H
ou
rM
ete
rsS
erv
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e
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LV
AN
IA I
NC
.
CO
ST
OF
SE
RV
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E M
ON
TH
S E
ND
ED
OC
TO
BE
R 3
1,
2016,
ALLO
CA
TE
D T
O C
OS
T F
UN
CT
ION
S
Me
mb
ers
hip
Du
es
14
60
,92
82
6,1
81
6,8
06
2,9
18
1,3
47
1,6
63
17
,34
04
,67
3
Re
g F
ee
s f
or
Co
nve
ntio
ns
14
22
,88
09
,83
12
,55
61
,09
65
06
62
56
,51
21
,75
5
Co
mm
un
ica
tion
Se
rvic
es
14
12
9,4
91
55
,64
21
4,4
64
6,2
03
2,8
62
3,5
35
36
,85
39
,93
2
Off
ice
Exp
en
se
s a
nd
Util
itie
s1
41
25
,74
25
4,0
31
14
,04
56
,02
32
,77
93
,43
33
5,7
86
9,6
44
Un
ifo
rms, M
ate
ria
ls a
nd
Su
pp
lies a
nd
Oth
er
14
24
,40
01
0,4
85
2,7
25
1,1
69
53
96
66
6,9
44
1,8
71
Po
sta
ge
14
7,9
02
3,3
95
88
33
78
17
52
16
2,2
49
60
6
Su
bscri
ptio
ns
14
4,2
18
1,8
12
47
12
02
93
11
51
,20
03
23
Tra
ve
l1
42
5,1
27
10
,79
72
,80
71
,20
45
55
68
67
,15
11
,92
7
TO
TA
L A
& G
EX
PE
NS
E5
,38
0,6
26
2,2
37
,55
46
02
,26
82
43
,88
31
33
,72
41
79
,51
31
,56
1,7
08
42
1,9
76
T
ota
l O
pe
rati
on
& M
ain
ten
an
ce
Ex
pe
ns
es
17
,63
9,6
28
9,1
01
,53
41
,65
4,5
82
69
5,2
35
34
1,8
45
43
6,5
54
4,2
42
,58
41
,16
7,2
93
DE
PR
EC
IAT
ION
EX
PE
NS
E
Wa
ter
So
urc
e S
tru
ctu
res
21
22
,12
19
3,2
03
28
,18
60
00
07
33
Co
llectio
n a
nd
Im
po
un
din
g R
ese
rvo
irs
11
,03
81
,03
00
00
00
8
La
ke
s, R
ive
r a
nd
Oth
er
Inta
ke
s2
82
,33
56
2,8
38
19
,00
30
00
04
94
We
lls &
Sp
rin
gs
21
7,8
59
13
,63
04
,12
20
00
01
07
Infiltr
atio
n G
alle
rie
s a
nd
Tu
nn
els
21
01
77
23
00
00
1
Pu
rifica
tion
Bu
ildin
gs
25
13
,95
33
92
,24
91
18
,62
00
00
03
,08
4
Po
we
r G
en
era
tion
Eq
uip
30
00
00
00
0
Ele
ctr
ic P
um
pin
g E
qu
ipm
en
t3
32
1,3
52
19
5,7
36
59
,19
30
00
06
6,4
24
Oil
En
gin
e P
um
pin
g E
qu
ipm
en
t3
4,4
61
2,7
17
82
20
00
09
22
Pu
rifica
tion
Sys
tem
- T
rea
tme
nt S
tru
ctu
res
27
85
,93
15
99
,82
21
81
,39
30
00
04
,71
6
Pu
rifica
tion
Sys
tem
- P
ain
ting
21
0,4
17
7,9
50
2,4
04
00
00
63
Pu
rifica
tion
Sys
tem
- C
he
mic
al T
rea
tme
nt
21
,56
5,3
57
1,1
94
,68
03
61
,28
40
00
09
,39
2
La
bo
rato
ry E
qu
ipe
me
nt
26
,19
54
,72
81
,43
00
00
03
7
T&
D S
tru
ctu
res a
nd
Im
pro
ve
me
nts
61
,42
16
17
60
33
90
00
40
5
Dis
trib
utio
n R
ese
rvo
irs a
nd
Sta
nd
pip
es
53
24
,68
01
27
,66
40
10
2,9
56
00
09
4,0
60
Dis
trib
utio
n M
ain
s4
38
9,0
13
01
48
,99
21
20
,24
40
00
11
9,7
77
Tra
nsm
issio
n M
ain
s3
75
6,8
78
46
1,0
14
13
9,4
17
00
00
15
6,4
47
Se
rvic
es
95
51
,72
10
00
05
31
,74
80
19
,97
2
Me
ters
87
89
,05
00
00
78
9,0
50
00
0
Hyd
ran
ts7
11
2,0
37
00
00
00
11
2,0
37
Off
ice
Bu
ildin
gs
14
12
,83
65
,51
61
,43
46
15
28
43
50
3,6
53
98
5
Sto
res, S
ho
p a
nd
Ga
rag
e B
uild
ing
s1
44
3,9
50
18
,88
54
,90
92
,10
59
71
1,2
00
12
,50
83
,37
1
Mis
ce
llan
eo
us S
tru
ctu
res a
nd
Im
pro
ve
me
nts
14
12
,21
55
,24
91
,36
45
85
27
03
33
3,4
76
93
7
Off
ice
Fu
rnitu
re a
nd
Eq
uip
me
nt
14
75
,84
13
2,5
89
8,4
71
3,6
33
1,6
76
2,0
70
21
,58
45
,81
7
Co
mp
ute
r S
oft
wa
re1
48
53
,97
73
66
,95
49
5,3
89
40
,90
51
8,8
73
23
,31
42
43
,04
26
5,5
00
Co
mp
ute
r S
oft
wa
re-C
IS Im
ple
me
nta
tion
12
45
8,1
77
00
00
04
47
,27
21
0,9
05
Tra
nsp
ort
atio
n E
qu
ipm
en
t1
40
00
00
00
0
Sto
res E
qu
ipm
en
t1
40
00
00
00
0
To
ols
an
d w
ork
Eq
uip
me
nt
14
11
3,8
74
48
,93
21
2,7
20
5,4
55
2,5
17
3,1
09
32
,40
88
,73
4
Exhibit D VIII-1iPage 5 of 8
A-15
Billin
g &
Fir
e
Ac
co
un
tC
os
t o
f S
erv
ice
Ba
se
Ma
x D
ay
Ma
x H
ou
rM
ete
rsS
erv
ice
sC
olle
cti
ng
Se
rvic
e
UN
ITE
D W
AT
ER
PE
NN
SY
LV
AN
IA I
NC
.
CO
ST
OF
SE
RV
ICE
FO
R T
HE
TW
ELV
E M
ON
TH
S E
ND
ED
OC
TO
BE
R 3
1,
2016,
ALLO
CA
TE
D T
O C
OS
T F
UN
CT
ION
S
Sh
op
Eq
uip
me
nt
14
17
,76
37
,63
31
,98
48
51
39
34
85
5,0
55
1,3
62
Po
we
r O
pe
rate
d E
qu
ipm
en
t1
40
00
00
00
0
Co
mm
un
ica
tion
Eq
uip
me
nt
14
26
3,9
70
11
3,4
28
29
,48
51
2,6
44
5,8
34
7,2
06
75
,12
62
0,2
46
Mis
ce
llan
eo
us E
qu
ipm
en
t1
45
51
23
76
22
61
21
51
57
42
T
ota
l D
ep
rec
iati
on
Ex
pe
ns
e8
,20
9,0
75
3,7
57
,37
81
,22
0,7
68
29
0,3
59
81
9,8
79
56
9,8
31
84
4,2
83
70
6,5
77
Ta
xe
s O
the
r T
ha
n In
co
me
Re
al E
sta
te1
83
85
,72
21
79
,51
56
4,0
68
15
,58
32
5,2
65
43
,16
21
0,9
16
47
,21
2
Pa
yro
ll T
axe
s1
65
41
,59
72
39
,00
76
1,2
00
29
,46
31
4,4
61
15
,81
51
36
,53
74
5,1
15
Sa
les a
nd
Use
Ta
x1
95
9,6
89
28
,84
28
,01
62
,34
63
,18
74
,14
87
,56
35
,58
7
PU
C A
sse
ssm
en
t1
90
00
00
00
0
T
ota
l T
axes,
Oth
er
Th
an
In
co
me
98
7,0
08
44
7,3
64
13
3,2
85
47
,39
24
2,9
13
63
,12
51
55
,01
59
7,9
14
Inco
me T
axes
18
4,2
48
,29
11
,97
7,1
55
70
5,6
41
17
1,6
31
27
8,2
63
47
5,3
84
12
0,2
27
51
9,9
91
Uti
lity
In
co
me A
vail
ab
le f
or
Retu
rn1
81
4,4
81
,02
66
,73
9,4
70
2,4
05
,29
85
85
,03
39
48
,50
71
,62
0,4
27
40
9,8
13
1,7
72
,47
8
T
ota
l C
ost
of
Serv
ice
45
,56
5,0
28
22
,02
2,9
00
6,1
19
,57
41
,78
9,6
50
2,4
31
,40
83
,16
5,3
21
5,7
71
,92
24
,26
4,2
52
Less:
Oth
er
Wate
r R
even
ues
19
29
7,7
25
14
3,8
61
39
,98
41
1,7
01
15
,89
92
0,6
92
37
,72
22
7,8
67
To
tal
Co
st
of
Serv
ice R
ela
ted
to
Sale
s o
f W
ate
r
4
5,2
67
,30
32
1,8
79
,03
96
,07
9,5
90
1,7
77
,95
02
,41
5,5
09
3,1
44
,63
05
,73
4,2
00
4,2
36
,38
5
Reallo
catio
n o
f P
ublic
Fire
20
00
00
1,8
91
,44
00
0(1
,89
1,4
40
)
T
ota
l4
5,2
67
,30
3$
21
,87
9,0
39
$
6,0
79
,59
0$
1,7
77
,95
0$
4,3
06
,94
9$
3,1
44
,63
0$
5,7
34
,20
0$
2,3
44
,94
5$
Exhibit D VIII-1iPage 6 of 8
A-16
Billin
g &
Fir
e
Ac
co
un
tC
os
t o
f S
erv
ice
Ba
se
Ma
x D
ay
Ma
x H
ou
rM
ete
rsS
erv
ice
sC
olle
cti
ng
Se
rvic
e
UN
ITE
D W
AT
ER
PE
NN
SY
LV
AN
IA I
NC
.
CO
ST
OF
SE
RV
ICE
FO
R T
HE
TW
ELV
E M
ON
TH
S E
ND
ED
OC
TO
BE
R 3
1,
2016,
ALLO
CA
TE
D T
O C
OS
T F
UN
CT
ION
S
RA
TE
BA
SE
Org
aniz
atio
n1
7(7
9,4
06
)(3
6,9
40
)(1
3,2
29
)(3
,20
8)
(5,2
33
)(8
,93
3)
(2,1
04
)(9
,75
9)
Fra
nchis
es a
nd C
onsents
17
64
,26
62
9,8
96
10
,70
72
,59
64
,23
57
,23
01
,70
37
,89
8
Sourc
e o
f S
upply
- L
and a
nd L
and R
ights
24
61
,39
83
52
,13
91
06
,49
10
00
02
,76
8
Wa
ter
So
urc
e S
tru
ctu
res
22
,94
9,1
51
2,2
50
,79
26
80
,66
40
00
01
7,6
95
Co
llectio
n a
nd
Im
po
un
din
g R
ese
rvo
irs
12
5,5
38
25
,33
60
00
00
20
2
La
ke
s, R
ive
r a
nd
Oth
er
Inta
ke
s2
2,4
57
,46
21
,87
5,5
35
56
7,1
82
00
00
14
,74
5
We
lls &
Sp
rin
gs
24
93
,92
93
76
,96
71
13
,99
90
00
02
,96
4
Infiltr
atio
n G
alle
rie
s a
nd
Tu
nn
els
21
64
,41
51
25
,48
13
7,9
47
00
00
98
6
Wa
ter
Tre
atm
en
t -
La
nd
an
d L
an
d R
igh
ts2
1,1
65
,22
48
89
,29
92
68
,93
40
00
06
,99
1
Pu
rifica
tion
Bu
ildin
gs
21
6,7
41
,23
51
2,7
76
,91
13
,86
3,8
77
00
00
10
0,4
47
Po
we
r G
en
era
tion
Eq
uip
30
00
00
00
0
Ele
ctr
ic P
um
pin
g E
qu
ipm
en
t3
5,1
22
,12
93
,11
9,8
89
94
3,4
96
00
00
1,0
58
,74
4
Oil
En
gin
e P
um
pin
g E
qu
ipm
en
t3
70
,22
64
2,7
75
12
,93
60
00
01
4,5
16
Pu
rifica
tion
Sys
tem
- T
rea
tme
nt S
tru
ctu
res
21
8,7
66
,85
51
4,3
22
,86
44
,33
1,3
90
00
00
11
2,6
01
Pu
rifica
tion
Sys
tem
- P
ain
ting
21
4,0
52
10
,72
53
,24
30
00
08
4
Pu
rifica
tion
Sys
tem
- C
he
mic
al T
rea
tme
nt
22
5,1
20
,75
61
9,1
72
,16
15
,79
7,8
70
00
00
15
0,7
25
La
bo
rato
ry E
qu
ipm
en
t2
42
,06
33
2,1
02
9,7
08
00
00
25
2
T&
D -
La
nd
an
d L
an
d R
igh
ts6
46
9,1
77
20
3,8
11
19
,65
91
12
,04
00
00
13
3,6
69
T&
D S
tru
ctu
res a
nd
Im
pro
ve
me
nts
64
1,3
17
17
,94
81
,73
19
,86
60
00
11
,77
1
Dis
trib
utio
n R
ese
rvo
irs a
nd
Sta
nd
pip
es
57
,24
4,6
85
2,8
48
,61
00
2,2
97
,29
00
00
2,0
98
,78
5
Dis
trib
utio
n M
ain
s4
15
,57
5,6
56
05
,96
5,4
76
4,8
14
,43
50
00
4,7
95
,74
4
Tra
nsm
issio
n M
ain
s3
42
,34
3,4
35
25
,79
1,3
86
7,7
99
,66
10
00
08
,75
2,3
88
Se
rvic
es
92
1,8
15
,02
00
00
02
1,0
25
,31
70
78
9,7
04
Me
ters
81
2,2
61
,25
80
00
12
,26
1,2
58
00
0
Hyd
ran
ts7
4,4
33
,68
80
00
00
04
,43
3,6
88
Ge
ne
ral L
an
d a
nd
La
nd
Rig
hts
14
98
9,5
70
42
5,2
18
11
0,5
35
47
,40
02
1,8
70
27
,01
52
81
,63
27
5,9
00
Off
ice
Bu
ildin
gs
14
27
4,6
84
11
8,0
32
30
,68
21
3,1
57
6,0
71
7,4
99
78
,17
52
1,0
68
Sto
res, S
ho
p a
nd
Ga
rag
e B
uild
ing
s1
49
54
,86
64
10
,30
61
06
,65
84
5,7
38
21
,10
32
6,0
68
27
1,7
55
73
,23
8
Mis
ce
llan
eo
us S
tru
ctu
res a
nd
Im
pro
ve
me
nts
14
20
5,7
30
88
,40
22
2,9
80
9,8
54
4,5
47
5,6
16
58
,55
11
5,7
79
Off
ice
Fu
rnitu
re a
nd
Eq
uip
me
nt
14
49
3,8
28
21
2,1
98
55
,16
12
3,6
54
10
,91
41
3,4
81
14
0,5
43
37
,87
7
Co
mp
ute
r S
oft
wa
re1
41
,93
9,1
68
83
3,2
60
21
6,6
05
92
,88
64
2,8
56
52
,93
95
51
,88
71
48
,73
4
Co
mp
ute
r S
oft
wa
re-C
IS Im
ple
me
nta
tion
12
2,7
11
,00
10
00
00
2,6
46
,47
96
4,5
22
Tra
nsp
ort
atio
n E
qu
ipm
en
t1
4(5
3,5
70
)(2
3,0
19
)(5
,98
4)
(2,5
66
)(1
,18
4)
(1,4
62
)(1
5,2
46
)(4
,10
9)
Sto
res E
qu
ipm
en
t1
4(1
,41
8)
(60
9)
(15
8)
(68
)(3
1)
(39
)(4
04
)(1
09
)
To
ols
an
d w
ork
Eq
uip
me
nt
14
1,8
40
,80
77
90
,99
52
05
,61
88
8,1
75
40
,68
25
0,2
54
52
3,8
94
14
1,1
90
Sh
op
Eq
uip
me
nt
14
27
2,4
53
11
7,0
73
30
,43
31
3,0
50
6,0
21
7,4
38
77
,54
02
0,8
97
Po
we
r O
pe
rate
d E
qu
ipm
en
t1
40
00
00
00
0
Co
mm
un
ica
tion
Eq
uip
me
nt
14
1,3
74
,72
55
90
,71
91
53
,55
76
5,8
49
30
,38
13
7,5
30
39
1,2
47
10
5,4
41
Mis
ce
llan
eo
us E
qu
ipm
en
t1
45
,61
42
,41
26
27
26
91
24
15
31
,59
84
31
Pla
nt H
eld
fo
r F
utu
re U
se
25
2,9
64
40
,42
21
2,2
24
00
00
31
8
To
tal U
tility
Pla
nt in
Se
rvic
e1
88
,82
3,9
49
87
,83
3,0
95
31
,46
0,6
79
7,6
30
,41
91
2,4
43
,61
22
1,2
50
,10
75
,00
7,2
49
23
,19
8,7
87
Exhibit D VIII-1iPage 7 of 8
A-17
Billin
g &
Fir
e
Ac
co
un
tC
os
t o
f S
erv
ice
Ba
se
Ma
x D
ay
Ma
x H
ou
rM
ete
rsS
erv
ice
sC
olle
cti
ng
Se
rvic
e
UN
ITE
D W
AT
ER
PE
NN
SY
LV
AN
IA I
NC
.
CO
ST
OF
SE
RV
ICE
FO
R T
HE
TW
ELV
E M
ON
TH
S E
ND
ED
OC
TO
BE
R 3
1,
2016,
ALLO
CA
TE
D T
O C
OS
T F
UN
CT
ION
S
Oth
er
Ra
te B
as
e Ite
ms
Ad
d:
C
ash
Wo
rkin
g C
ap
ital
15
95
8,2
17
48
3,9
95
91
,31
84
0,0
53
18
,68
52
2,5
18
23
6,7
75
64
,87
1
M
ate
ria
ls a
nd
Su
pp
lies
14
43
5,5
12
18
7,1
39
48
,64
72
0,8
61
9,6
25
11
,88
91
23
,94
73
3,4
04
Le
ss:
D
efe
rre
d In
co
me
Ta
xes
17
(13
,18
8,0
19
)(6
,13
5,0
67
)(2
,19
7,1
24
)(5
32
,79
6)
(86
9,0
90
)(1
,48
3,6
52
)(3
49
,48
3)
(1,6
20
,80
8)
T
ota
l Oth
er
Rate
Base E
lem
ents
(11
,79
4,2
91
)(5
,46
3,9
32
)(2
,05
7,1
59
)(4
71
,88
2)
(84
0,7
80
)(1
,44
9,2
45
)1
1,2
39
(1,5
22
,53
3)
To
tal
Ori
gin
al
Co
st
Measu
re o
f V
alu
e1
77
,02
9,6
58
$
82
,36
9,1
63
$
29
,40
3,5
20
$
7,1
58
,53
8$
11
,60
2,8
31
$
19
,80
0,8
62
$
5,0
18
,48
9$
21
,67
6,2
55
$
Exhibit D VIII-1iPage 8 of 8
A-18
Exhibit D VIII-1j
UNITED WATER PENNSYLVANIA INC.
RESPONSES TO RATE STRUCTURE AND COST OF SERVICE FILING REQUIREMENTS
1. Provide a complete, fully allocated, cost of service study if an interval of 3 years has
passed between a previous cost of service study and the historic test year date of the current filing. The cost of service study shall provide the necessary data to determine if the water or wastewater rate structure is fair and equitable to all classifications of water or wastewater customers (including public and private fire protection customers) and reflects, as nearly as possible, the cost of providing the service. The study shall correspond to the test year proposed revenue requirements (future test year only, if used). Summaries of conclusions and all back-up calculations shall be made part of the submission of the cost of service study, and shall include the following:
j. Provide a detailed cost analysis that supports the company's customer charges, by meter size, showing all direct and indirect costs included.
RESPONSE
Please refer to Schedule H of UWPA Exhibit No. PRH-1.
A-19
Exhibit D VIII-2
UNITED WATER PENNSYLVANIA INC.
RESPONSES TO RATE OF RETURN FILING REQUIREMENTS
2. Provide a listing of negotiated special rate contracts which includes a comparison of
revenues under special rate contracts and under tariff rates. Provide the cost of service treatment of any deficiency in revenues resulting from the negotiated special rate contracts. Special rates are defined as rates not contained in the currently effective tariff.
RESPONSE The Company does not have any negotiated special rate contracts.
A-20
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