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[{"$f":"'Amd 1.2 SR Rates'!B1","v":"Willow Creek Water Company"},null,null,"Amended Exhibit 1.1 SR"]
[{"$f":"'Amd 1.2 SR Rates'!B2","v":"General Rate Case Increase"},null,null,null,{"$f":"'Amd 1.2 SR Rates'!L2","v":"Docket No. 13-2506-01"}]
["Index"]
[]
["Exhibit No.","Tab Label","Title","Description","Page No."]
["Amended 1.1 SR","INDEX","Index",null,1]
["Amended 1.2 SR","Rates",{"$f":"'Amd 1.2 SR Rates'!B3","v":"Costs of Providing Water and Rate Calculations"},"Calculates rates, including system, usage and overage rates.",2]
["Amended 1.2 SR","Notes","(Footnotes for above worksheet)","Notes and comments regarding Amended Exhibit 1.2 SR.",4]
["Amended 1.3 SR","Expenses",{"$f":"'Amd 1.3 SR Expenses'!B3","v":"Adjustments to Expenses"},"Lists and explains as needed all necessary expenses of the Company.",5]
["Amended 1.3 SR","Notes","(Footnotes for above worksheet)","Notes and comments regarding Amended Exhibit 1.3 SR.",7]
["Amended 1.4 SR","Rev & Exp",{"$f":"'Amd 1.4 SR Rev & Exp'!B3","v":"Summary of Revenues Before and After Taxes, and Expenses"},"Summarizes the necessary expenses and shows the revenues required to fund these expenses.",9]
[1.5,"Reserve",{"$f":"'1.5 Reserve'!B3","v":"Capital Reserves"},"Sets the minimum savings requirement.",10]
[1.6,"Deprec",{"$f":"'1.6 Deprec'!B3","v":"Depreciation Expense & Accumulated Depreciation Reconciliation"},"Lists the Company's assets and calculates the Depreciation Expense and Accumulated Depreciation.",11]
[1.7,"CIAC",{"$f":"'1.7 CIAC'!B3","v":"Contribution in Aid of Construction (CIAC) & Amortization of CIAC Reconciliation"},"Lists the Company's assets contributed (donated) to the water company, usually by the developer.",12]
["Amended 1.8 SR","Rate Base",{"$f":"'Amd 1.8 SR RATE BASE'!B3","v":"Rate Base"},"Rate base is the value of property, or infrastructure, on which a public utility is permitted to earn a specified rate of return.  ",13]
["Amended 1.9 SR","Ret on Inv",{"$f":"'Amd 1.9 SR Ret on Inv'!B3","v":"Return on Investment"},"Lists the profit the Company has the opportunity to earn if the Company is not Non-Profit.",14]
["Amended 1.10 SR","Taxes",{"$f":"'Amd 1.10 SR Taxes'!B3","v":"Projected Federal & State Income Taxes"},"Estimates the amount of Federal and State Income Tax the Company's liable for.",15]
["1.11 SR","Mod to Expenses",{"$f":"'1.11 SR Mod to Expenses'!B3","v":"Modifications to Expense Amounts"},"Shows the modifications to expense amounts made by the Division for its Surrebuttal Testimony ",16]
["1.12 SR","Mod to Customer #",{"$f":"'1.12 SR Mod to Customers #'!B3","v":"Modifications to Customer Numbers and Overage Rate"},"Shows the modifications by the Division to the number of customers and the overage rate.",18]

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[null,"Willow Creek Water Company",null,null,null,null,null,null,null,"Amended Exhibit 1.2 SR"]
[null,"General Rate Case Increase",null,null,null,null,null,null,null,null,null,"Docket No. 13-2506-01"]
[null,"Costs of Providing Water and Rate Calculations"]
[null,null,null,"A",null,"B"]
[null,"Rate Summary"]
[null,null,null,"All Customers"]
[null,null,null,"Including ",null,"Connected"]
[null,null,null,"Standby",null,"Customers"]
[1,"System Fees (Standby)",null,{"$f":"H70","v":39.85},null,{"$f":"H70","v":39.85}," a"]
[2,"Usage Fees",null,null,null,{"$f":"L72","v":31.950000000000003}," b"]
[3,"Total Rates",null,{"$f":"SUM(D9:D10)","v":39.85},null,{"$f":"SUM(F9:F10)","v":71.800000000000011}," c"]
[4]
[5,"Overage (Conservation) Rates",null,null,null,4.5," d, d2"]
[6]
[null,null,null,"Adjusted",null,"System Expenses (Fixed)",null,null,null,"Usage Expenses (Variable)",null,null,"e"]
[null,null,null,"Total ",null,"(Paid by ALL Customers)",null,null,null,"(Paid by CONNECTED Only)"]
[null,null,null,"Expenses",null,"Total Customers:",null,48,null,"Total CONNECTED:",null,43,"f, f2"]
[null,null,null,"[From Amended"]
[null,"Expense Category","NARUC #","Exhibit 1.3 SR]",null,"Amount","%","Monthly Rates",null,"Amount","%","Monthly Rates","g"]
[7,"Operation & Maintenance Expenses"]
[8,{"$f":"'Amd 1.3 SR Expenses'!B10","v":"Salaries & Wages - Office Employees"},601,{"$f":"'Amd 1.3 SR Expenses'!G10","v":0},null,{"$f":"D21*G21","v":0},0.2,null,null,{"$f":"D21*K21","v":0},{"$f":"1-G21","v":0.8}]
[9,{"$f":"'Amd 1.3 SR Expenses'!B11","v":"Salaries & Wages - Officers & Directors"},603,{"$f":"'Amd 1.3 SR Expenses'!G11","v":0},null,0,0.2,null,null,0,{"$f":"1-G22","v":0.8}]
[10,{"$f":"'Amd 1.3 SR Expenses'!B12","v":"Employee Pensions & Benefits"},604,{"$f":"'Amd 1.3 SR Expenses'!G12","v":0},null,0,0.2,null,null,0,{"$f":"1-G23","v":0.8}]
[11,{"$f":"'Amd 1.3 SR Expenses'!B13","v":"Purchased Water"},null,{"$f":"'Amd 1.3 SR Expenses'!G13","v":0},null,0,0,null,null,0,1]
[12,{"$f":"'Amd 1.3 SR Expenses'!B14","v":"Purchased Power (Electricity)"},610,{"$f":"'Amd 1.3 SR Expenses'!G14","v":2800},null,{"$f":"D25*G25","v":0},0,null,null,2800,{"$f":"1-G25","v":1}]
[13,{"$f":"'Amd 1.3 SR Expenses'!B15","v":"Purchased Power (Propane)"},615,{"$f":"'Amd 1.3 SR Expenses'!G15","v":0},null,0,0,null,null,0,1]
[14,{"$f":"'Amd 1.3 SR Expenses'!B16","v":"Chemicals"},618,{"$f":"'Amd 1.3 SR Expenses'!G16","v":550},null,0,0,null,null,550,1]
[15,{"$f":"'Amd 1.3 SR Expenses'!B17","v":"Materials and Supplies"},620,{"$f":"'Amd 1.3 SR Expenses'!G17","v":0},null,0,0.1,null,null,0,0.9]
[16,{"$f":"'Amd 1.3 SR Expenses'!B18","v":"Contractual Services - Engineering"},631,{"$f":"'Amd 1.3 SR Expenses'!G18","v":0},null,0,0.05,null,null,0,0.95]
[17,{"$f":"'Amd 1.3 SR Expenses'!B19","v":"Contractual Services - Accounting"},632,{"$f":"'Amd 1.3 SR Expenses'!G19","v":1400},null,140,0.1,null,null,1260,0.9]
[18,{"$f":"'Amd 1.3 SR Expenses'!B20","v":"Contractual Services - Legal"},633,{"$f":"'Amd 1.3 SR Expenses'!G20","v":500},null,25,0.05,null,null,475,0.95]
[19,{"$f":"'Amd 1.3 SR Expenses'!B21","v":"Contractual Services - Management Fees"},634,{"$f":"'Amd 1.3 SR Expenses'!G21","v":0},null,0,0.05,null,null,0,0.95]
[20,{"$f":"'Amd 1.3 SR Expenses'!B22","v":"Contractual Services - Testing & Lab Fees"},"635a",{"$f":"'Amd 1.3 SR Expenses'!G22","v":1400},null,70,0.05,null,null,1330,0.95]
[21,{"$f":"'Amd 1.3 SR Expenses'!B23","v":"Contractual Services - Water Sampling"},"635b",{"$f":"'Amd 1.3 SR Expenses'!G23","v":0},null,0,0.05,null,null,0,0.95]
[22,{"$f":"'Amd 1.3 SR Expenses'!B24","v":"Contractual Services - Water System Maintenance"},636,{"$f":"'Amd 1.3 SR Expenses'!G24","v":1800},null,90,0.05,null,null,1710,0.95]
[23,{"$f":"'Amd 1.3 SR Expenses'!B25","v":"Contractual Services - Water System Repairs"},637,{"$f":"'Amd 1.3 SR Expenses'!G25","v":1800},null,360,0.2,null,null,1440,0.8]
[24,{"$f":"'Amd 1.3 SR Expenses'!B26","v":"Contractual Services - Other (Equipment Operator)"},null,{"$f":"'Amd 1.3 SR Expenses'!G26","v":600},null,{"$f":"D37*G37","v":120},0.2,null,null,{"$f":"D37*K37","v":480},{"$f":"1-G37","v":0.8}]
[25,{"$f":"'Amd 1.3 SR Expenses'!B27","v":"Contractual Services - Billing (Meter Reading)"},639,{"$f":"'Amd 1.3 SR Expenses'!G27","v":0},null,0,0.2,null,null,0,0.8]
[26,{"$f":"'Amd 1.3 SR Expenses'!B28","v":"Interest-Free Loan Payments for Arsenic Project"},642,{"$f":"'Amd 1.3 SR Expenses'!G28","v":5520},null,1104,0.2,null,null,4416,0.8]
[27,{"$f":"'Amd 1.3 SR Expenses'!B29","v":"Transportation Expense"},650,{"$f":"'Amd 1.3 SR Expenses'!G29","v":0},null,0,0.05,null,null,0,0.95]
[28,{"$f":"'Amd 1.3 SR Expenses'!B30","v":"Insurance - General Liability"},657,{"$f":"'Amd 1.3 SR Expenses'!G30","v":1800},null,180,0.1,null,null,1620,0.9]
[29,{"$f":"'Amd 1.3 SR Expenses'!B31","v":"Insurance - Other"},659,{"$f":"'Amd 1.3 SR Expenses'!G31","v":0},null,0,0.05,null,null,0,0.95]
[30,{"$f":"'Amd 1.3 SR Expenses'!B32","v":"Regulatory Commission Expense"},667,{"$f":"'Amd 1.3 SR Expenses'!G32","v":50},null,25,0.5,null,null,25,0.5]
[31,{"$f":"'Amd 1.3 SR Expenses'!B33","v":"Bad Debt Expense"},670,{"$f":"'Amd 1.3 SR Expenses'!G33","v":0},null,0,0.2,null,null,0,0.8]
[32,{"$f":"'Amd 1.3 SR Expenses'!B34","v":"Miscellaneous Expense"},675]
[33,{"$f":"'Amd 1.3 SR Expenses'!B35","v":"     Association/Membership Dues"},"675a",{"$f":"'Amd 1.3 SR Expenses'!G35","v":0},null,{"$f":"D46*G46","v":0},0.2,null,null,0,{"$f":"1-G46","v":0.8}]
[34,{"$f":"'Amd 1.3 SR Expenses'!B36","v":"     Office Supplies and Postage"},"675b",{"$f":"'Amd 1.3 SR Expenses'!G36","v":425},null,{"$f":"D47*G47","v":85},0.2,null,null,340,{"$f":"1-G47","v":0.8}]
[35,{"$f":"'Amd 1.3 SR Expenses'!B37","v":"     Bank Charges"},"675c",{"$f":"'Amd 1.3 SR Expenses'!G37","v":0},null,{"$f":"D48*G48","v":0},0.2,null,null,0,{"$f":"1-G48","v":0.8}]
[36,{"$f":"'Amd 1.3 SR Expenses'!B38","v":"     Other Supplies"},"675d",{"$f":"'Amd 1.3 SR Expenses'!G38","v":0},null,{"$f":"D49*G49","v":0},0.2,null,null,0,{"$f":"1-G49","v":0.8}]
[37,"  Total Operation & Maintenance Expenses",null,{"$f":"SUM(D21:D49)","v":18645},null,{"$f":"SUM(F21:F49)","v":2199},null,{"$f":"CEILING((F50/$H$17/12),0.05)","v":3.85},null,{"$f":"SUM(J21:J49)","v":16446},null,{"$f":"CEILING((J50/$L$17/12),0.05)","v":31.900000000000002}]
[]
[]
[38,"Capital Reserve Account Funding"]
[39,"Annual Depreciation Expense",null,{"$f":"'1.5 Reserve'!C7","v":20697},null,{"$f":"D54*G54","v":0}]
[40,"  Total Capital Reserve Account Funding",null,{"$f":"Reserve","v":20697},null,{"$f":"D55","v":20697},null,{"$f":"CEILING((F55/$H$17/12),0.05)","v":35.950000000000003}]
[]
[]
[41,"Return on Investment (Profit)"]
[42,"Return on Investment",null,{"$f":"'Amd 1.3 SR Expenses'!G47","v":0},null,{"$f":"D59*G59","v":0},0.2,null,null,null,{"$f":"1-G59","v":0.8}]
[43,"  Total Return on Investment (Profit)",null,{"$f":"D59","v":0},null,{"$f":"D60","v":0},null,{"$f":"CEILING((F60/$H$17/12),0.1)","v":0}]
[]
[]
[44,"Taxes"]
[45,"  Property Tax",408,{"$f":"'Amd 1.3 SR Expenses'!G50","v":11},null,{"$f":"D64*G64","v":2.2000000000000002},0.2,null,null,{"$f":"D64*K64","v":8.8000000000000007},{"$f":"1-G64","v":0.8}]
[46,"  Projected Federal and State Income Tax",409,{"$f":"'Amd 1.3 SR Expenses'!G51","v":0},null,{"$f":"D65*G65","v":0},0.2,null,null,{"$f":"D65*K65","v":0},{"$f":"1-G65","v":0.8}]
[47,"  Total Taxes",null,{"$f":"SUM(D64:D65)","v":11},null,{"$f":"SUM(F64:F65)","v":2.2000000000000002},null,{"$f":"CEILING((F66/$H$17/12),0.05)","v":0.05},null,{"$f":"SUM(J64:J65)","v":8.8000000000000007},null,{"$f":"CEILING((J66/$L$17/12),0.05)","v":0.05}]
[]
[]
[48,"Monthly Rates per Customer Category"]
[49,"System Fees (Paid by ALL Customer Categories)",null,null,null,null,null,{"$f":"SUM(H50:H67)","v":39.85}]
[50,"Usage Fees (Paid by CONNECTED Customers Only and in addition)"]
[51,"   to System Fees)",null,null,null,null,null,null,null,null,null,{"$f":"SUM(L50:L67)","v":31.950000000000003}]
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["-------------------------------------------------- end ------------------------------------------------------"]

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[null,"Willow Creek Water Company",null,null,null,null,null,"Amended Exhibit 1.2 SR"]
[null,"General Rate Case Increase",null,null,null,null,null,null,null,{"$f":"'Amd 1.2 SR Rates'!L2","v":"Docket No. 13-2506-01"}]
[null,"Costs of Providing Water and Rates"]
[]
[null,"Comments and Footnotes:"]
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[null,{"$f":"'Amd 1.2 SR Rates'!B1","v":"Willow Creek Water Company"},null,null,"Amended Exhibit 1.3 SR"]
[null,{"$f":"'Amd 1.2 SR Rates'!B2","v":"General Rate Case Increase"},null,null,null,null,{"$f":"'Amd 1.2 SR Rates'!L2","v":"Docket No. 13-2506-01"}]
[null,"Adjustments to Expenses"]
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[null,null,null,"Projected",null,"Additional ","Adjusted Total"]
[null,null,null,"Expenses",null,"Division","Expense"]
[null,null,null,"[From Rate","Division","Adjustments","[To Amended "]
[null,"Expense Category","NARUC #"," Case Filing]","Adjustments","[Modified]","Exhibit 1.2 SR]"]
[1,"Operation & Maintenance Expenses"]
[2,"Salaries & Wages - Office Employees",601,null,null,null,{"$f":"D10+E10+F10","v":0}]
[3,"Salaries & Wages - Officers & Directors",603,null,null,null,{"$f":"D11+E11+F11","v":0}]
[4,"Employee Pensions & Benefits",604,null,null,null,{"$f":"D12+E12+F12","v":0}]
[5,"Purchased Water",null,null,null,null,0]
[6,"Purchased Power (Electricity)",615,3120,null,-320,2800,"a, a2"]
[7,"Purchased Power (Propane)",615,1080,null,-1080,0,"b, b2"]
[8,"Chemicals",618,900,-350,null,550,"c"]
[9,"Materials and Supplies",620,null,null,null,0]
[10,"Contractual Services - Engineering",631,null,null,null,0]
[11,"Contractual Services - Accounting",632,2160,null,-760,1400,"p2"]
[12,"Contractual Services - Legal",633,960,-460,null,500,"d"]
[13,"Contractual Services - Management Fees",634,null,null,null,0]
[14,"Contractual Services - Testing & Lab Fees","635a",2496,-496,-600,1400,"e, e2"]
[15,"Contractual Services - Water Sampling","635b",null,null,null,0]
[16,"Contractual Services - Water System Maintenance",636,0,3300,-1500,1800,"f, f2"]
[17,"Contractual Services - Water System Repairs",637,3000,null,-1200,1800,"g, g2"]
[18,"Contractual Services - Other (Equipment Operator)",640,600,null,null,600,"h"]
[19,"Contractual Services - Billing (Meter Reading)",639,360,-360,null,0,"i"]
[20,"Interest-Free Loan Payments for Arsenic Project",675,5520,null,null,5520,"j"]
[21,"Transportation Expense",650,null,0,null,0]
[22,"Insurance - General Liability",657,2100,null,-300,1800,"q2"]
[23,"Insurance - Other",659,null,0,null,0]
[24,"Regulatory Commission Expense",667,null,50,null,50,"k"]
[25,"Bad Debt Expense",670,null,null,null,0]
[26,"Miscellaneous Expense",675,null,null,null,0]
[27,"     Association/Membership Dues","675a",null,null,null,0]
[28,"     Office Supplies and Postage","675b",null,425,null,425,"l"]
[29,"     Bank Charges","675c",null,null,null,0]
[30,"     Other Supplies","675d",null,null,null,0]
[31,"Total Operation & Maintenance Expenses",null,{"$f":"SUM(D10:D38)","v":22296},2109,-5760,{"$f":"SUM(G10:G38)","v":18645}]
[]
[32,"Annual Capital Reserve Account Funding [From Exhibit 1.5]"]
[33,"Annual Capital Reserve Account Funding",403,null,{"$f":"G42-D42","v":20697},null,{"$f":"Dep_Exp*-1","v":20697},"m"]
[34,"Annual Capital Reserve Account Funding",null,{"$f":"SUM(D41:D42)","v":0},20697,null,{"$f":"G42","v":20697}]
[]
[35,"Return on Investment (Profit) [From Amended Exhibit 1.9 SR]"]
[36,"Return on Investment",null,{"$f":"'Amd 1.9 SR Ret on Inv'!C10","v":0},{"$f":"D46*-1","v":0},{"$f":"E46*-1","v":0},{"$f":"D46+E46","v":0},"n"]
[37,"  Total Return on Investment (Profit)",null,{"$f":"D46","v":0},{"$f":"E46","v":0},{"$f":"F46","v":0},{"$f":"G46","v":0}]
[]
[38,"Taxes [From Amended Exhibit 1.10 SR]"]
[39,"Property Tax",408,0,11,null,{"$f":"D50+E50","v":11},"o"]
[40,"Projected Federal and State Income Tax",409,0,{"$f":"-D51","v":0},null,{"$f":"'Amd 1.10 SR Taxes'!C21","v":0}]
[41,"Total Taxes",null,{"$f":"SUM(D50:D51)","v":0},{"$f":"SUM(E50:E51)","v":11},null,{"$f":"SUM(G50:G51)","v":11}]
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[null,{"$f":"'Amd 1.2 SR Rates'!B1","v":"Willow Creek Water Company"},null,null,"Amended Exhibit 1.3 SR"]
[null,{"$f":"'Amd 1.2 SR Rates'!B2","v":"General Rate Case Increase"},null,null,null,{"$f":"'Amd 1.2 SR Rates'!L2","v":"Docket No. 13-2506-01"}]
[null,"Adjustments to Expenses"]
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[null,"Footnotes and Comments:"]

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[null,{"$f":"'Amd 1.2 SR Rates'!B1","v":"Willow Creek Water Company"},null,null,null,"Amended Exhibit 1.4 SR"]
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[null,"Summary of Revenues Before and After Taxes, and Expenses"]
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[null,null,null,null,"Monthly"]
[null,null,"Number of",null,"Rate","Months"]
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[null,"Revenues"]
[1,"Before Taxes"]
[2,"Connected Customers",{"$f":"'Amd 1.2 SR Rates'!$L$17","v":43},"a",{"$f":"'Amd 1.2 SR Rates'!H50+'Amd 1.2 SR Rates'!L50+'Amd 1.2 SR Rates'!H55+'Amd 1.2 SR Rates'!H60","v":71.7},12,{"$f":"C11*E11*F11","v":36997.199999999997}]
[3,"Standby Customers",{"$f":"'Amd 1.2 SR Rates'!$H$17-'Amd 1.2 SR Rates'!$L$17","v":5},"a",{"$f":"'Amd 1.2 SR Rates'!H50+'Amd 1.2 SR Rates'!H55+'Amd 1.2 SR Rates'!H60","v":39.800000000000004},12,{"$f":"C12*E12*F12","v":2388.0000000000005}]
[4,"  Total Revenue Before Taxes",null,null,null,null,{"$f":"G11+G12","v":39385.199999999997}]
[5]
[6,"After Taxes"]
[7,"Connected Customers",{"$f":"'Amd 1.2 SR Rates'!$L$17","v":43},null,{"$f":"Rate_User_Total","v":71.800000000000011},12,{"$f":"C16*E16*F16","v":37048.800000000003}]
[8,"Standby Customers",{"$f":"'Amd 1.2 SR Rates'!$H$17-'Amd 1.2 SR Rates'!$L$17","v":5},null,{"$f":"Rate_System_Fee","v":39.85},12,{"$f":"C17*E17*F17","v":2391}]
[9,"  Total Revenue After Taxes",null,null,null,null,{"$f":"G16+G17","v":39439.800000000003},"b"]
[10]
[11,"Expenses"]
[null,null,null,null,"References"]
[12,{"$f":"'Amd 1.2 SR Rates'!B50","v":"  Total Operation & Maintenance Expenses"},null,null,"[From Amd Exhibit 1.3 SR]",null,{"$f":"OandM_Exp","v":18645}]
[13,{"$f":"  'Amd 1.2 SR Rates'!B64","v":"  Property Tax"},null,null,"[From Amd Exhibit 1.3 SR]",null,{"$f":"Tax_Exp","v":11}]
[14,{"$f":"  'Amd 1.2 SR Rates'!B65","v":"  Projected Federal and State Income Tax"},null,null,null,null,{"$f":"'Amd 1.2 SR Rates'!D65","v":0}]
[15,{"$f":"  'Amd 1.2 SR Rates'!B55","v":"  Total Capital Reserve Account Funding"},null,null,"[From Exhibit 1.5]",null,{"$f":"'Amd 1.2 SR Rates'!D55","v":20697}]
[16,{"$f":"'Amd 1.2 SR Rates'!B60","v":"  Total Return on Investment (Profit)"},null,null,null,null,{"$f":"'Amd 1.2 SR Rates'!F60","v":0}]
[17,"  Total Expenses",null,null,null,null,{"$f":"SUM(G22:G26)","v":39353}]
[18]
[19,"  Projected Annual Amount Over/(Under) Earned (line 9 - line 17)",null,null,null,null,{"$f":"G18-G27","v":86.80000000000291},"c"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["-------------------------------------------------- end ------------------------------------------------------"]

{"sheet":"1.5 Reserve","index":6,"n_rows":40,"n_cols":5,"rows_kept":40,"cut":false,"hidden":false,"merged":[[39,0,39,2],[5,1,5,3]]}
[null,{"$f":"'Amd 1.2 SR Rates'!B1","v":"Willow Creek Water Company"},null,"Exhibit 1.5"]
[null,{"$f":"'Amd 1.2 SR Rates'!B2","v":"General Rate Case Increase"},null,{"$f":"'Amd 1.2 SR Rates'!L2","v":"Docket No. 13-2506-01"}]
[null,"Capital Reserves"]
[]
[null,"Description","Amount","References"]
[null,"Annual Capital Reserve Account Funding"]
[1,"Annual Depreciation Expense",{"$f":"Dep_Exp*-1","v":20697},"[From Exhibit 1.6]","a"]
[2]
[3,"  Total Annual Capital Reserve Account Funding",{"$f":"C7","v":20697},"[To Amd Exhibit 1.3 SR]"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["-------------------------------------------------- end ------------------------------------------------------"]

{"sheet":"1.6 Deprec","index":7,"n_rows":51,"n_cols":28,"rows_kept":51,"cut":false,"hidden":false,"merged":[[0,25,0,27],[50,2,50,5],[4,27,5,27],[36,11,36,15],[4,1,4,4],[4,11,4,15],[4,16,4,20],[36,16,36,20],[4,21,4,25],[4,5,4,10],[36,5,36,10]]}
[null,{"$f":"'Amd 1.2 SR Rates'!B1","v":"Willow Creek Water Company"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit 1.6"]
[null,{"$f":"'Amd 1.2 SR Rates'!B2","v":"General Rate Case Increase"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Amd 1.2 SR Rates'!L2","v":"Docket No. 13-2506-01"}]
[null,"Depreciation Expense & Accumulated Depreciation Reconciliation"]
[]
[null,"Depreciation Rates for Water Utilities Per R746-332",null,null,null,"2009 Plant Accounts",null,null,null,null,null,"2010 Plant Accounts",null,null,null,null,"2011 Plant Accounts",null,null,null,null,"2012 Plant Accounts",null,null,null,null,null,"Accumulated Depreciation Amounts Reported on 2012Annual Report"]
[null,"NARUC Acct\n#","Account Name","Depreciation Rate Applied","Average Service Life (Years)","Beginning Balance 01/01/2009","Additions","Balance at end of Year","Accum Depreciation Beginning Balance","Annual Depreciation Expense for Year","Accum Depreciation through the end of Year","Beginning Balance","Additions","Balance at end of Year","Annual Depreciation Expense for Year","Accum Depreciation through the end of Year","Beginning Balance","Additions","Balance at end of Year","Annual Depreciation Expense for Year","Accum Depreciation through the end of Year","Beginning Balance","Additions","Balance at end of Year","Annual Depreciation Expense for Year","Accum Depreciation through the end of Year"]
[1,null,"Depreciable"]
[2,304,"Structures and Improvements",2.9000000000000001E-2,35,255526,111390,{"$f":"IF(F8+G8=0,0,F8+G8)","v":366916},-400,{"$f":"ROUND(IF((H8+I8)>(H8*$D8),(H8*$D8*-1),((H8+I8))*-1),0)","v":-10641},{"$f":"IF(J8=0,0,J8+I8)","v":-11041},{"$f":"IF(H8=0,0,H8)","v":366916},132552,{"$f":"IF(L8+M8=0,0,L8+M8)","v":499468},{"$f":"ROUND(IF((N8+K8)>(N8*$D8),(N8*$D8*-1),((N8+K8))*-1),0)","v":-14485},{"$f":"O8+K8","v":-25526},{"$f":"IF(N8=0,0,N8)","v":499468},null,{"$f":"IF(Q8+R8=0,0,Q8+R8)","v":499468},{"$f":"ROUND(IF((S8+P8)>(S8*$D8),(S8*$D8*-1),((S8+P8))*-1),0)","v":-14485},{"$f":"T8+P8","v":-40011},{"$f":"IF(S8=0,0,S8)","v":499468},null,{"$f":"IF(V8+W8=0,0,V8+W8)","v":499468},{"$f":"ROUND(IF((X8+U8)>(X8*$D8),(X8*$D8*-1),((X8+U8))*-1),0)","v":-14485},{"$f":"Y8+U8","v":-54496},null,14485]
[3,305,"Collecting and Impounding Reservoirs",0.02,50,null,null,{"$f":"IF(F9+G9=0,0,F9+G9)","v":0},null,{"$f":"ROUND(IF((H9+I9)>(H9*$D9),(H9*$D9*-1),((H9+I9))*-1),0)","v":0},{"$f":"IF(J9=0,0,J9+I9)","v":0},{"$f":"IF(H9=0,0,H9)","v":0},null,{"$f":"IF(L9+M9=0,0,L9+M9)","v":0},{"$f":"ROUND(IF((N9+K9)>(N9*$D9),(N9*$D9*-1),((N9+K9))*-1),0)","v":0},{"$f":"O9+K9","v":0},{"$f":"IF(N9=0,0,N9)","v":0},null,{"$f":"IF(Q9+R9=0,0,Q9+R9)","v":0},{"$f":"ROUND(IF((S9+P9)>(S9*$D9),(S9*$D9*-1),((S9+P9))*-1),0)","v":0},{"$f":"T9+P9","v":0},{"$f":"IF(S9=0,0,S9)","v":0},null,{"$f":"IF(V9+W9=0,0,V9+W9)","v":0},{"$f":"ROUND(IF((X9+U9)>(X9*$D9),(X9*$D9*-1),((X9+U9))*-1),0)","v":0},{"$f":"Y9+U9","v":0}]
[4,306,"Lakes, Rivers, and Other Intakes",2.9000000000000001E-2,35,null,null,0,null,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,0]
[5,307,"Wells and Springs",0.04,25,20000,null,20000,-400,{"$f":"ROUND(IF((H11+I11)>(H11*$D11),(H11*$D11*-1),((H11+I11))*-1),0)","v":-800},-1200,20000,null,20000,{"$f":"ROUND(IF((N11+K11)>(N11*$D11),(N11*$D11*-1),((N11+K11))*-1),0)","v":-800},-2000,20000,null,20000,{"$f":"ROUND(IF((S11+P11)>(S11*$D11),(S11*$D11*-1),((S11+P11))*-1),0)","v":-800},-2800,20000,47143,67143,{"$f":"ROUND(IF((X11+U11)>(X11*$D11),(X11*$D11*-1),((X11+U11))*-1),0)","v":-2686},-5486,null,2686]
[6,308,"Infiltration Galleries and Tunnels",0.04,25,null,null,0,null,{"$f":"ROUND(IF((H12+I12)>(H12*$D12),(H12*$D12*-1),((H12+I12))*-1),0)","v":0},0,0,null,0,{"$f":"ROUND(IF((N12+K12)>(N12*$D12),(N12*$D12*-1),((N12+K12))*-1),0)","v":0},0,0,null,0,{"$f":"ROUND(IF((S12+P12)>(S12*$D12),(S12*$D12*-1),((S12+P12))*-1),0)","v":0},0,0,null,0,{"$f":"ROUND(IF((X12+U12)>(X12*$D12),(X12*$D12*-1),((X12+U12))*-1),0)","v":0},0]
[7,309,"Supply Mains",0.02,50,null,null,0,null,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,0]
[8,310,"Power Generation Equipment",0.09,10,null,null,0,null,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,0]
[9,311,"Pumping Equipment",0.05,20,null,null,0,null,0,0,0,29014,29014,-1451,-1451,29014,null,29014,-1451,-2902,29014,null,29014,-1451,-4353,null,1451]
[10,320,"Water Treatment Equipment",0.05,20,null,null,0,null,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,0]
[11,330,"Distribution Reservoirs & Standpipes",3.3000000000000002E-2,30,null,null,0,-4202,4202,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,0]
[12,331,"Transmission and Distribution Mains",0.02,50,75000,null,75000,-750,-1500,-2250,75000,null,75000,-1500,-3750,75000,null,75000,-1500,-5250,75000,null,75000,-1500,-6750]
[13,333,"Services",3.3000000000000002E-2,30,null,null,0,null,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,0]
[14,334,"Meters and Meter Installations",2.5999999999999999E-2,35,null,null,0,null,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,0]
[15,335,"Hydrants",2.4E-2,40,null,null,0,null,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,0]
[16,336,"Backflow Prevention Devices",2.5999999999999999E-2,35,null,null,0,null,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,0]
[17,339,"Other Plant & Misc. Equipment",0.09,10,null,null,0,null,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,0]
[18,340,"Office Furniture and Equipment",4.8000000000000001E-2,20,null,null,0,null,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,0]
[19,341,"Transportation Equipment",0.129,7,null,null,0,null,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,0]
[20,342,"Stores Equipment",0.05,20,null,null,0,null,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,0]
[21,343,"Tools, Shop and Garage Equipment",6.3E-2,15,null,null,0,null,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,0]
[22,344,"Laboratory Equipment",6.7000000000000004E-2,15,null,null,0,null,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,0]
[23,345,"Power Operated Equipment",0.09,10,null,null,0,null,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,0]
[24,346,"Communication Equipment",0.09,10,null,null,0,null,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,0]
[25,347,"Miscellaneous Equipment",0.09,10,6390,null,6390,null,-575,-575,6390,null,6390,-575,-1150,6390,null,6390,-575,-1725,6390,null,6390,-575,-2300,null,575]
[26,348,"Other Tangible Plant",0.09,10,null,null,0,null,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,0]
[27,null,null,null,null,null,null,null,null,null,null,null,null,0,null,{"$f":"O33+K33","v":0},null,null,null,null,{"$f":"T33+P33","v":0},null,null,null,null,{"$f":"Y33+U33","v":0}]
[28,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,null,0,null,null,null,null,0]
[29,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,null,0,null,null,null,null,0]
[30,null,null,"Total",null,{"$f":"SUM(F8:F35)","v":356916},111390,468306,-5752,-9314,-15066,468306,161566,629872,-18811,-33877,629872,0,629872,-18811,-52688,629872,47143,{"$f":"SUM(X8:X35)","v":677015},{"$f":"SUM(Y8:Y35)","v":-20697},-73385,null,{"$f":"SUM(AB7:AB35)","v":19197}]
[null,null,null,null,null,{"$f":"F5","v":"2009 Plant Accounts"},null,null,null,null,null,{"$f":"L5","v":"2010 Plant Accounts"},null,null,null,null,{"$f":"Q5","v":"2011 Plant Accounts"},null,null,null,null,null,null,null,"[To Exh 1.5]","[To Amended Exh 1.8 SR]",null,"[To Amended\n Exhibit 1.8 SR]"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"-------------------------------------------------- end ------------------------------------------------------"]

{"sheet":"1.7 CIAC","index":8,"n_rows":52,"n_cols":28,"rows_kept":52,"cut":false,"hidden":false,"merged":[[0,25,0,27],[51,2,51,5],[36,5,36,10],[4,27,5,27],[4,1,4,4],[4,5,4,10],[4,11,4,15],[4,16,4,20],[4,21,4,25],[36,11,36,15],[36,16,36,20]]}
[null,{"$f":"'Amd 1.2 SR Rates'!B1","v":"Willow Creek Water Company"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit 1.7"]
[null,{"$f":"'Amd 1.2 SR Rates'!B2","v":"General Rate Case Increase"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Amd 1.2 SR Rates'!L2","v":"Docket No. 13-2506-01"}]
[null,"Contribution in Aid of Construction (CIAC) & Amortization of CIAC Reconciliation"]
[]
[null,"Depreciation Rates for Water Utilities Per R746-332",null,null,null,"2009 Plant Accounts",null,null,null,null,null,"2010 Plant Accounts",null,null,null,null,"2011 Plant Accounts",null,null,null,null,"2012 Plant Accounts",null,null,null,null,null,"Amortization of CIAC reported on 2012 Annual Report"]
[null,"NARUC Acct\n#","Account Name","Depreciation Rate Applied","Average Service Life (Years)","Beginning Balance 01/01/2009","Additions","Balance at end of Year","Accum Depreciation Beginning Balance","Annual Depreciation Expense for Year","Accum Depreciation through the end of Year","Beginning Balance","Additions","Balance at end of Year","Annual Depreciation Expense for Year","Accum Depreciation through the end of Year","Beginning Balance","Additions","Balance at end of Year","Annual Depreciation Expense for Year","Accum Depreciation through the end of Year","Beginning Balance","Additions","Balance at end of Year","Annual CIAC for Year","Accum Amortization of CIAC through the end of Year"]
[1,null,"Depreciable"]
[2,304,"Structures and Improvements",2.9000000000000001E-2,35,255526,111390,{"$f":"IF(F8+G8=0,0,F8+G8)","v":366916},-400,{"$f":"ROUND(IF((H8+I8)>(H8*$D8),(H8*$D8*-1),((H8+I8))*-1),0)","v":-10641},{"$f":"IF(J8=0,0,J8+I8)","v":-11041},{"$f":"IF(H8=0,0,H8)","v":366916},132552,{"$f":"IF(L8+M8=0,0,L8+M8)","v":499468},{"$f":"ROUND(IF((N8+K8)>(N8*$D8),(N8*$D8*-1),((N8+K8))*-1),0)","v":-14485},{"$f":"O8+K8","v":-25526},{"$f":"IF(N8=0,0,N8)","v":499468},null,{"$f":"IF(Q8+R8=0,0,Q8+R8)","v":499468},{"$f":"ROUND(IF((S8+P8)>(S8*$D8),(S8*$D8*-1),((S8+P8))*-1),0)","v":-14485},{"$f":"T8+P8","v":-40011},{"$f":"IF(S8=0,0,S8)","v":499468},null,{"$f":"IF(V8+W8=0,0,V8+W8)","v":499468},{"$f":"ROUND(IF((X8+U8)>(X8*$D8),(X8*$D8*-1),((X8+U8))*-1),0)","v":-14485},{"$f":"Y8+U8","v":-54496}]
[3,305,"Collecting and Impounding Reservoirs",0.02,50,null,null,0,null,{"$f":"ROUND(IF((H9+I9)>(H9*$D9),(H9*$D9*-1),((H9+I9))*-1),0)","v":0},0,0,null,0,{"$f":"ROUND(IF((N9+K9)>(N9*$D9),(N9*$D9*-1),((N9+K9))*-1),0)","v":0},0,0,null,0,{"$f":"ROUND(IF((S9+P9)>(S9*$D9),(S9*$D9*-1),((S9+P9))*-1),0)","v":0},0,0,null,0,{"$f":"ROUND(IF((X9+U9)>(X9*$D9),(X9*$D9*-1),((X9+U9))*-1),0)","v":0},0]
[4,306,"Lakes, Rivers, and Other Intakes",2.9000000000000001E-2,35,null,null,0,null,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,0]
[5,307,"Wells and Springs",0.04,25,20000,null,20000,-400,{"$f":"ROUND(IF((H11+I11)>(H11*$D11),(H11*$D11*-1),((H11+I11))*-1),0)","v":-800},-1200,20000,null,20000,{"$f":"ROUND(IF((N11+K11)>(N11*$D11),(N11*$D11*-1),((N11+K11))*-1),0)","v":-800},-2000,20000,null,20000,{"$f":"ROUND(IF((S11+P11)>(S11*$D11),(S11*$D11*-1),((S11+P11))*-1),0)","v":-800},-2800,20000,47143,67143,{"$f":"ROUND(IF((X11+U11)>(X11*$D11),(X11*$D11*-1),((X11+U11))*-1),0)","v":-2686},-5486]
[6,308,"Infiltration Galleries and Tunnels",0.04,25,null,null,0,null,{"$f":"ROUND(IF((H12+I12)>(H12*$D12),(H12*$D12*-1),((H12+I12))*-1),0)","v":0},0,0,null,0,{"$f":"ROUND(IF((N12+K12)>(N12*$D12),(N12*$D12*-1),((N12+K12))*-1),0)","v":0},0,0,null,0,{"$f":"ROUND(IF((S12+P12)>(S12*$D12),(S12*$D12*-1),((S12+P12))*-1),0)","v":0},0,0,null,0,{"$f":"ROUND(IF((X12+U12)>(X12*$D12),(X12*$D12*-1),((X12+U12))*-1),0)","v":0},0]
[7,309,"Supply Mains",0.02,50,null,null,0,null,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,0]
[8,310,"Power Generation Equipment",0.09,10,null,null,0,null,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,0]
[9,311,"Pumping Equipment",0.05,20,null,null,0,null,0,0,0,29014,29014,-1451,-1451,29014,null,29014,-1451,-2902,29014,null,29014,-1451,-4353]
[10,320,"Water Treatment Equipment",0.05,20,null,null,0,null,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,0]
[11,330,"Distribution Reservoirs & Standpipes",3.3000000000000002E-2,30,null,null,0,-4202,4202,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,0]
[12,331,"Transmission and Distribution Mains",0.02,50,75000,null,75000,-750,-1500,-2250,75000,null,75000,-1500,-3750,75000,null,75000,-1500,-5250,75000,null,75000,-1500,-6750]
[13,333,"Services",3.3000000000000002E-2,30,null,null,0,null,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,0]
[14,334,"Meters and Meter Installations",2.5999999999999999E-2,35,null,null,0,null,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,0]
[15,335,"Hydrants",2.4E-2,40,null,null,0,null,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,0]
[16,336,"Backflow Prevention Devices",2.5999999999999999E-2,35,null,null,0,null,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,0]
[17,339,"Other Plant & Misc. Equipment",0.09,10,null,null,0,null,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,0]
[18,340,"Office Furniture and Equipment",4.8000000000000001E-2,20,null,null,0,null,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,0]
[19,341,"Transportation Equipment",0.129,7,null,null,0,null,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,0]
[20,342,"Stores Equipment",0.05,20,null,null,0,null,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,0]
[21,343,"Tools, Shop and Garage Equipment",6.3E-2,15,null,null,0,null,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,0]
[22,344,"Laboratory Equipment",6.7000000000000004E-2,15,null,null,0,null,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,0]
[23,345,"Power Operated Equipment",0.09,10,null,null,0,null,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,0]
[24,346,"Communication Equipment",0.09,10,null,null,0,null,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,0]
[25,347,"Miscellaneous Equipment",0.09,10,6390,null,6390,null,-575,-575,6390,null,6390,-575,-1150,6390,null,6390,-575,-1725,6390,null,6390,-575,-2300]
[26,348,"Other Tangible Plant",0.09,10,null,null,0,null,0,0,0,null,0,0,0,0,null,0,0,0,0,null,0,0,0]
[27,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,null,0,null,null,null,null,0]
[28,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,null,0,null,null,null,null,0]
[29,null,null,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,null,0,null,null,null,null,0]
[30,null,null,"TOTALS",null,{"$f":"SUM(F8:F35)","v":356916},111390,468306,-5752,-9314,-15066,468306,161566,629872,-18811,-33877,629872,0,629872,-18811,-52688,629872,47143,{"$f":"SUM(X8:X35)","v":677015},{"$f":"SUM(Y8:Y35)","v":-20697},-73385,null,{"$f":"SUM(AB7:AB35)","v":0}]
[null,null,null,null,null,{"$f":"F5","v":"2009 Plant Accounts"},null,null,null,null,null,{"$f":"L5","v":"2010 Plant Accounts"},null,null,null,null,{"$f":"Q5","v":"2011 Plant Accounts"},null,null,null,null,null,null,null,"[To Exh 1.5]","[To Amended Exh 1.8 SR]",null,"[To Amended\n Exhibit 1.8 SR]"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"-------------------------------------------------- end ------------------------------------------------------"]

{"sheet":"Amd 1.8 SR RATE BASE","index":9,"n_rows":47,"n_cols":6,"rows_kept":47,"cut":false,"hidden":false,"merged":[[46,0,46,4],[7,1,7,5],[13,1,13,5],[24,1,24,5],[27,1,27,5]]}
[null,{"$f":"'Amd 1.2 SR Rates'!B1","v":"Willow Creek Water Company"},null,null,null,"Amended Exhibit 1.8 SR"]
[null,{"$f":"'Amd 1.2 SR Rates'!B2","v":"General Rate Case Increase"},null,null,null,{"$f":"'Amd 1.2 SR Rates'!L2","v":"Docket No. 13-2506-01"}]
[null,"Rate Base"]
[]
[null,null,"Per",null,"Division"]
[null,null,"2012 Annual",null,"Proposed"]
[null,"Description","Reports","Adjustments","Rate base","Reference"]
[1,"Rate base Summary"]
[2,"Utility Plant in Service",null,null,{"$f":"E22","v":0},"[From Line 14]"]
[3,"Working Capital",null,null,{"$f":"E35","v":2645.107397260274},"[From Line 23]"]
[4,"  Total Rate base [Line 2 + Line 3]",null,null,{"$f":"E9+E10","v":2645.107397260274},"[To Amd Exhibit 1.9 SR]"]
[]
[]
[5,"Utility Plant in Service (Investment Included in Rate base)"]
[6,"Utility Plant In Service",602015,{"$f":"E15-C15","v":75000},{"$f":"Tot_Assets","v":677015},"[From Exhibit 1.6]"]
[7,"Accumulated Depreciation",-19197,{"$f":"E16-C16","v":-54188},{"$f":"Accum_Dep","v":-73385},"[From Exhibit 1.6]"]
[8,"Net Utility Plant In Service",{"$f":"SUM(C15:C16)","v":582818},20812,{"$f":"SUM(E15:E16)","v":603630}]
[9]
[11,"Contributions In Aid of Construction ",0,{"$f":"E19-C19","v":-677015},{"$f":"Tot_CIAC*-1","v":-677015},"[From Exhibit 1.7]"]
[12,"Accum. Amor. CIAC",0,{"$f":"E20-C20","v":73385},{"$f":"Accum_CIAC*-1","v":73385},"[From Exhibit 1.7]"]
[13,"Net Contributions In Aid of Construction",{"$f":"SUM(C19:C20)","v":0},-603630,{"$f":"SUM(E19:E20)","v":-603630}]
[14,"  Net Utility Plant in Service (Investment Included in Rate Base)",null,null,{"$f":"E17+E21","v":0},"[Line 8 Plus Line 13]"]
[]
[]
[15,"Working Capital"]
[16,"Customer Deposits",0,0,0]
[]
[17,"Cash Working Capital"]
[18,"Cash on Hand",2809.76,{"$f":"E29-C29","v":0},2809.76]
[19,"Total Operations & Maintenance Expense",{"$f":"'Amd 1.3 SR Expenses'!D39","v":22296},{"$f":"E30-C30","v":-3651},{"$f":"OandM_Exp","v":18645},"[From Amd Exhibit 1.3 SR]"]
[20,"Less: Purchased Water",{"$f":"Purch_H2O","v":0},{"$f":"E31-C31","v":0},{"$f":"Purch_H2O","v":0}]
[21,"Adjusted Total Operations & Maintenance Exp.",{"$f":"SUM(C29:C31)","v":25105.760000000002},-3651,{"$f":"SUM(E29:E31)","v":21454.760000000002}]
[22,"Cash Working Capitol to allow for 45 days of cash on hand (line 23 X (45/365))",null,null,{"$f":"E32*45/365","v":2645.107397260274}]
[]
[23,"  Net Working Capital",{"$f":"SUM(C28:C28)","v":0},{"$f":"SUM(D26:D28)","v":0},{"$f":"E26+E33","v":2645.107397260274},"[Lines 14 + 16 + 22]"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["-------------------------------------------------- end ------------------------------------------------------"]

{"sheet":"Amd 1.9 SR Ret on Inv","index":10,"n_rows":36,"n_cols":7,"rows_kept":36,"cut":false,"hidden":false,"merged":[[0,5,0,6],[2,5,2,6],[3,0,3,1],[36,1,36,6],[20,1,20,4],[5,3,5,6],[6,3,6,6]]}
[null,{"$f":"'Amd 1.2 SR Rates'!B1","v":"Willow Creek Water Company"},null,null,null,"Amended Exhibit 1.9 SR"]
[null,{"$f":"'Amd 1.2 SR Rates'!B2","v":"General Rate Case Increase"},null,null,null,null,{"$f":"'Amd 1.2 SR Rates'!L2","v":"Docket No. 13-2506-01"}]
[null,"Return on Investment"]
[]
[null,"Description","Amount",null,null,"Reference"]
[1,"Rate Base",{"$f":"'Amd 1.8 SR RATE BASE'!E11","v":2645.107397260274},"[From Amended Exhibit 1.8 SR]"]
[2,"Rate Of Return On Investment",0.12]
[3,"Return On Investment [line 1 x line 2]",{"$f":"C6*C7","v":317.41288767123285},null," "]
[]
[4,"Company is Non-Profit and receives no return on investment",0,"[To Amended Exhibit 1.3 SR]"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"-------------------------------------------------- end ------------------------------------------------------"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["(a)","Return Calculation"," "," ",null," "]
[null,"Description","Amount","Percentage",null,"Allowed Rate of Return","Return Amount"]
[9,"Common Equity",0,{"$f":"ROUND(C33/C36,4)","v":0},null,0.12,{"$f":"ROUND(F33*D33,4)","v":0}]
[10,"Misc current & accrued liabilities",0,{"$f":"ROUND(C34/$C$36,4)","v":0},null,0.06,{"$f":"ROUND(F34*D34,4)","v":0}]
[11,"Net CIAC",1.0000000000000001E-5,{"$f":"ROUND(C35/$C$36,4)","v":1},null,0.12,{"$f":"ROUND(F35*D35,4)","v":0.12}]
[12,"Totals",{"$f":"SUM(C33:C35)","v":1.0000000000000001E-5},{"$f":"SUM(D33:D35)","v":1},null,null,{"$f":"SUM(G33:G35)","v":0.12}]

{"sheet":"Amd 1.10 SR Taxes","index":11,"n_rows":32,"n_cols":5,"rows_kept":32,"cut":false,"hidden":false,"merged":[[6,3,6,4],[5,3,5,4],[0,3,0,4],[2,3,2,4],[11,3,11,4],[10,3,10,4],[4,3,4,4],[9,3,9,4],[8,3,8,4],[7,3,7,4],[31,0,31,4],[12,3,12,4],[13,3,13,4],[14,3,14,4],[15,3,15,4],[16,3,16,4],[17,3,17,4],[18,3,18,4],[19,3,19,4],[20,3,20,4]]}
[null,{"$f":"'Amd 1.2 SR Rates'!B1","v":"Willow Creek Water Company"},null,"Amended Exhibit 1.10 SR"]
[null,{"$f":"'Amd 1.2 SR Rates'!B2","v":"General Rate Case Increase"},null,null,{"$f":"'Amd 1.2 SR Rates'!L2","v":"Docket No. 13-2506-01"}]
[null,"Projected Federal & State Income Taxes"]
[]
[null,"Description","Amount","Reference"]
[null,"Tax Calculation"]
[1,"Federal Income Tax Rate Used in Calculation",0.15]
[2,"State Income Tax Rate Used in Calculation",0.05]
[3,"Total Tax Rate Used [Line 1 + Line 2]",{"$f":"C7+C8","v":0.2}]
[4]
[5,"Tax gross-up factor  [line 3 ÷ (1 - line 3)]",{"$f":"C9/(1-C9)","v":0.25}]
[6]
[7,"Projected Total Revenue Before Taxes",{"$f":"'Amd 1.4 SR Rev & Exp'!G13","v":39385.199999999997},"[From Amd Exhibit 1.4 SR]"]
[8,"Projected Operation & Maintenance Expenses",{"$f":"-'Amd 1.4 SR Rev & Exp'!G22","v":-18645},"[From Amd Exhibit 1.3 SR]"]
[9,"Projected Depreciation Expense",{"$f":"Dep_Exp","v":-20697},"[From Exhibit 1.6]"]
[10,"Projected Net Taxable Income",{"$f":"SUM(C13:C15)","v":43.19999999999709}]
[11]
[12]
[13,"Estimated Federal and State Income Tax Obligation\n [line 5 X line 10]",{"$f":"C16*C11","v":10.799999999999272}]
[]
[14,"Company is Non-Profit and owes no Income Taxes",0,"[To Amd Exhibit 1.3 SR]"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["-------------------------------------------------- end ------------------------------------------------------"]

{"sheet":"1.11 SR Mod to Expenses","index":12,"n_rows":64,"n_cols":7,"rows_kept":64,"cut":false,"hidden":false,"merged":[[63,0,63,3],[0,4,0,6],[8,1,8,6],[40,1,40,6],[44,1,44,6],[48,1,48,6]]}
[null,"Willow Creek Water Company",null,null,"Modifications to Expense Amounts, Exhibit 1.11 SR"]
[null,"General Rate Case Increase",null,null,null,null,"Docket No. 13-2506-01"]
[null,"Modifications to Expense Amounts"]
[]
[null,null,null,"Projected",null,"Additional ","Adjusted"]
[null,null,null,"Expenses",null,"Division","Total"]
[null,null,null,"[From Rate","Division","Adjustments","Expense"]
[null,"Expense Category","NARUC #"," Case Filing]","Adjustments","[AMENDED]"]
[1,"Operation & Maintenance Expenses"]
[2,"Salaries & Wages - Office Employees",601,0,0,0,0]
[3,"Salaries & Wages - Officers & Directors",603,0,0,0,0]
[4,"Employee Pensions & Benefits",604,0,0,0,0]
[5,"Purchased Water",null,0,0,0,0]
[6,"Purchased Power (Electricity)",615,3120,0,-320,0]
[7,"Purchased Power (Propane)",615,1080,0,-1080,2800]
[8,"Chemicals",618,900,-350,0,0]
[9,"Materials and Supplies",620,0,0,0,550]
[10,"Contractual Services - Engineering",631,0,0,0,0]
[11,"Contractual Services - Accounting",632,2160,0,-760,0]
[12,"Contractual Services - Legal",633,960,-460,0,1400]
[13,"Contractual Services - Management Fees",634,0,0,0,500]
[14,"Contractual Services - Testing & Lab Fees","635a",2496,-496,-600,0]
[15,"Contractual Services - Water Sampling","635b",0,0,0,1400]
[16,"Contractual Services - Water System Maintenance",636,0,3300,-1500,0]
[17,"Contractual Services - Water System Repairs",637,3000,0,-1200,1800]
[18,"Contractual Services - Other (Equipment Operator)",640,600,0,0,1800]
[19,"Contractual Services - Billing (Meter Reading)",639,360,-360,0,600]
[20,"Interest-Free Loan Payments for Arsenic Project",675,5520,0,0,0]
[21,"Transportation Expense",650,0,0,0,5520]
[22,"Insurance - General Liability",657,2100,0,-300,0]
[23,"Insurance - Other",659,0,0,0,1800]
[24,"Regulatory Commission Expense",667,0,50,0,0]
[25,"Bad Debt Expense",670,0,0,0,50]
[26,"Miscellaneous Expense",675,0,0,0,0]
[27,"     Association/Membership Dues","675a",0,0,0,0]
[28,"     Office Supplies and Postage","675b",0,425,0,0]
[29,"     Bank Charges","675c",0,0,0,425]
[30,"     Other Supplies","675d",0,0,0,0]
[31,"Total Operation & Maintenance Expenses",null,22296,2109,-5760,18645]
[]
[32,"Annual Capital Reserve Account Funding"]
[33,"Annual Capital Reserve Account Funding",403,null,20697,null,20697]
[34,"Annual Capital Reserve Account Funding",null,0,20697,null,20697]
[]
[35,"Return on Investment (Profit)"]
[36,"Return on Investment",null,0,0,0,0]
[37,"  Total Return on Investment (Profit)",null,0,0,0,0]
[]
[38,"Taxes"]
[39,"Property Tax",408,0,11,null,11]
[40,"Projected Federal and State Income Tax",409,0,0,null,0]
[41,"Total Taxes",null,0,11,null,11]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["-------------------------------------------------- end ------------------------------------------------------"]

{"sheet":"1.12 SR Mod to Customers #","index":13,"n_rows":85,"n_cols":12,"rows_kept":85,"cut":false,"hidden":false,"merged":[[67,1,67,11],[84,0,84,3],[16,5,16,6],[16,9,16,10],[18,1,18,11],[51,1,51,11],[56,1,56,11],[61,1,61,11],[15,5,15,7],[15,9,15,11],[0,5,0,11],[2,9,2,11],[4,1,4,5],[14,5,14,7],[14,9,14,11]]}
[null,"Willow Creek Water Company",null,null,null,"Modifications to Customer Numbers and Overage Rate, Exhibit 1.12 SR"]
[null,"General Rate Case Increase",null,null,null,null,null,null,null,null,null,"Docket No. 13-2506-01"]
[null,"Modifications to Customer Numbers and Overage Rate"]
[null,null,null,"A",null,"B"]
[null,"Rate Summary"]
[null,null,null,"All Customers"]
[null,null,null,"Including ",null,"Connected"]
[null,null,null,"Standby",null,"Customers"]
[1,"System Fees (Standby)",null,39.85,null,39.85]
[2,"Usage Fees",null,null,null,31.950000000000003]
[3,"Total Rates",null,39.85,null,71.800000000000011]
[4]
[5,"Overage (Conservation) Rates",null,null,null,"$5.50   $4.50"]
[6]
[null,null,null,"Adjusted",null,"System Expenses (Fixed)",null,null,null,"Usage Expenses (Variable)"]
[null,null,null,"Total ",null,"(Paid by ALL Customers)",null,null,null,"(Paid by CONNECTED Only)"]
[null,null,null,"Expenses",null,"Total Customers:",null,"38          48  ",null,"Total CONNECTED:",null,"33          43  "]
[null,"Expense Category","NARUC #","[From Exh 1.3]",null,"Amount","%","Monthly Rates",null,"Amount","%","Monthly Rates"]
[7,"Operation & Maintenance Expenses"]
[8,"Salaries & Wages - Office Employees",601,0,null,0,0.2,null,null,0,0.8]
[9,"Salaries & Wages - Officers & Directors",603,0,null,0,0.2,null,null,0,0.8]
[10,"Employee Pensions & Benefits",604,0,null,0,0.2,null,null,0,0.8]
[11,"Purchased Water",null,0,null,0,0,null,null,0,1]
[12,"Purchased Power (Electricity)",610,2800,null,0,0,null,null,2800,1]
[13,"Purchased Power (Propane)",615,0,null,0,0,null,null,0,1]
[14,"Chemicals",618,550,null,0,0,null,null,550,1]
[15,"Materials and Supplies",620,0,null,0,0.1,null,null,0,0.9]
[16,"Contractual Services - Engineering",631,0,null,0,0.05,null,null,0,0.95]
[17,"Contractual Services - Accounting",632,1400,null,140,0.1,null,null,1260,0.9]
[18,"Contractual Services - Legal",633,500,null,25,0.05,null,null,475,0.95]
[19,"Contractual Services - Management Fees",634,0,null,0,0.05,null,null,0,0.95]
[20,"Contractual Services - Testing & Lab Fees","635a",1400,null,70,0.05,null,null,1330,0.95]
[21,"Contractual Services - Water Sampling","635b",0,null,0,0.05,null,null,0,0.95]
[22,"Contractual Services - Water System Maintenance",636,1800,null,90,0.05,null,null,1710,0.95]
[23,"Contractual Services - Water System Repairs",637,1800,null,360,0.2,null,null,1440,0.8]
[24,"Contractual Services - Other (Equipment Operator)",null,600,null,120,0.2,null,null,480,0.8]
[25,"Contractual Services - Billing (Meter Reading)",639,0,null,0,0.2,null,null,0,0.8]
[26,"Interest-Free Loan Payments for Arsenic Project",642,5520,null,1104,0.2,null,null,4416,0.8]
[27,"Transportation Expense",650,0,null,0,0.05,null,null,0,0.95]
[28,"Insurance - General Liability",657,1800,null,180,0.1,null,null,1620,0.9]
[29,"Insurance - Other",659,0,null,0,0.05,null,null,0,0.95]
[30,"Regulatory Commission Expense",667,50,null,25,0.5,null,null,25,0.5]
[31,"Bad Debt Expense",670,0,null,0,0.2,null,null,0,0.8]
[32,"Miscellaneous Expense",675]
[33,"     Association/Membership Dues","675a",0,null,0,0.2,null,null,0,0.8]
[34,"     Office Supplies and Postage","675b",425,null,85,0.2,null,null,340,0.8]
[35,"     Bank Charges","675c",0,null,0,0.2,null,null,0,0.8]
[36,"     Other Supplies","675d",0,null,0,0.2,null,null,0,0.8]
[37,"  Total Operation & Maintenance Expenses",null,18645,null,2199,null,3.85,null,16446,null,31.900000000000002]
[]
[]
[38,"Capital Reserve Account Funding"]
[39,"Annual Depreciation Expense",null,20697,null,0]
[40,"  Total Capital Reserve Account Funding",null,20697,null,20697,null,35.950000000000003]
[]
[]
[41,"Return on Investment (Profit)"]
[42,"Return on Investment",null,0,null,0,0.2,null,null,null,0.8]
[43,"  Total Return on Investment (Profit)",null,0,null,0,null,0]
[]
[]
[44,"Taxes"]
[45,"  Property Tax",408,11,null,2.2000000000000002,0.2,null,null,8.8000000000000007,0.8]
[46,"  Projected Federal and State Income Tax",409,0,null,0,0.2,null,null,0,0.8]
[47,"  Total Taxes",null,11,null,2.2000000000000002,null,0.05,null,8.8000000000000007,null,0.05]
[]
[]
[48,"Monthly Rates per Customer Category"]
[49,"System Fees (Paid by ALL Customer Categories)",null,null,null,null,null,39.85]
[50,"Usage Fees (Paid by CONNECTED Customers Only and in addition)"]
[51,"   to System Fees)",null,null,null,null,null,null,null,null,null,31.950000000000003]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["-------------------------------------------------- end ------------------------------------------------------"]

{"sheet":"Macro","index":14,"n_rows":9,"n_cols":3,"rows_kept":9,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[null,"System",{"$f":"Rate_System_Fee","v":39.85}]
[null,"User",{"$f":"Rate_User_Fee","v":31.950000000000003}]
[null,"Total",{"$f":"Rate_User_Total","v":71.800000000000011}]