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{"sheet":"2.1 INDEX","index":0,"n_rows":20,"n_cols":6,"rows_kept":20,"cut":false,"hidden":false,"merged":[]}
[null,"COMMUNITY WATER COMPANY, LLC",null,null,"Exhibit 2.1"]
[null,"General Rate Case Increase",null,null,"Docket No. 15-098-01"]
[null,"Index",null,null,"2015-12-18"]
[]
[null,"Exhibit No.","Tab Label","Page Title","Page Description","Page No."]
[null,2.1,"INDEX","Index","Index Key for Exhibits",1]
[null,2.2000000000000002,"Rates",{"$f":"'2.2 Rates'!B3","v":"Rate Schedule"},"Shows the rate calculations and corresponding rate schedules."]
[null,"2.2.a","Notes",{"$f":"'2.2.a Notes'!B3","v":"Rate Schedule (Notes)"},"Notes and comments regarding Exhibit 1.2"]
[null,2.2999999999999998,"Allocation of Expenses",{"$f":"'2.3 Allocation of Expense'!B3","v":"Allocation of Annual Expenses and Annual Rates"},"Categorizes expenses as either Fixed or Variable expenses.",2]
[null,"2.3.a","Notes",{"$f":"'2.3.a Notes'!B3","v":"Expense Allocation (Notes)"},"Notes and comments regarding Exhibit 1.3",4]
[null,2.4,"Adj. Expense",{"$f":"'2.4 Adj. Expenses'!B3","v":"Adjustments to Expenses"},"Shows any adjustments to the expense amounts submitted by the water company.",5]
[null,"2.4.a","Notes",{"$f":"'2.4.a Notes'!B3","v":"Adjustments to Expenses (Notes)"},"Notes and comments regarding Exhibit 1.4",6]
[null,2.5,"Rev & Exp",{"$f":"'2.5 Rev & Exp'!B3","v":"Summary of Revenues and Expenses (Revenue Requirement)"},"Summarizes the necessary expenses and shows the revenues required to fund these expenses.",7]
[null,2.6,"Reserve",{"$f":"'2.6 Cap. Reserve'!B3","v":"Capital Reserves"},"Sets the minimum Capital Reserves funding requirements.",8]
[null,2.7,"Deprec",{"$f":"'2.7 Asset Deprec'!B3","v":"Depreciation Expense & Accumulated Depreciation Reconciliation"},"Lists the Company's assets and calculates the Depreciation Expense and Accumulated Depreciation",9]
[null,"2.7.a","Notes",{"$f":"'2.7a Notes Asset Deprec'!B4","v":"Depreciation Expense & Accumulated Depreciation Reconciliation (Notes)"},"Notes and comments regarding Exhibit 1.7"]
[null,2.8,"CIAC",{"$f":"'2.8 CIAC'!B3","v":"Contribution in Aid of Construction (CIAC) & Amortization of CIAC Reconciliation"},"Lists the Company's assets contributed (donated) to the water company, usually by the developer.",10]
[null,2.9,"Rate Base",{"$f":"'2.9 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.  ",11]
[null,"2.10","Ret on Inv",{"$f":"'2.10 Ret on Inv'!B3","v":"Return on Investment"},"Lists the company's return on its investment is has an opportunity to earn.",12]
[null,2.11,"Taxes",{"$f":"'2.11 Taxes'!B3","v":"Projected Federal & State Income Taxes"},"Estimates the amount of Federal and State Income Tax the Company's liable for",13]

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["back",{"$f":"'2.1 INDEX'!B1","v":"COMMUNITY WATER COMPANY, LLC"},null,null,null,null,"Exhibit 2.2"]
[null,{"$f":"'2.1 INDEX'!B2","v":"General Rate Case Increase"},null,null,null,null,{"$f":"'2.1 INDEX'!E2","v":"Docket No. 15-098-01"}]
[null,"Rate Schedule",null,null,null,null,{"$f":"'2.1 INDEX'!E3","v":"2015-12-18"}]
[]
[null,"Fixed Expenses",null,"Reference","Annual Rate  ","Monthly Rate  "]
[1,"Operation & Maintenance Expenses (System)",null," [From Exhibit 2.3 - line 52]"]
[2,"Capital Reserve Account Funding",null," [From Exhibit 2.3 - line 56]"]
[3,"Return on Investment (Profit)",null," [From Exhibit 2.3 - line 61]"]
[4,"Monthly Fixed System Rate: (Paid by all qualified lots in Service Area) before taxes *"]
[5]
[6,"Taxes  *",null," [From Exhibit 2.3 - line 70]"]
[7,"Monthly Fixed System Rate: (Paid by all qualified lots in Service Area) after taxes *"]
[8]
[9,"Operation & Maintenance Expenses (System Usage)",null," [From Exhibit 2.3 - line 52]"]
[10,"Return on Investment (Profit)",null," [From Exhibit 2.3 - line 61]"]
[11,"Monthly Fixed System Usage Rate:  (Paid in addition to Fixed System Rate by each CONNECTED Lot)  *"]
[12]
[13]
[14,"Variable Expenses"]
[15,"Variable Water Consumption Expenses",null," [From Exhibit 2.3 - line 52]"]
[16,"Total Gallons Used",null," [From Exhibit 2.3 - line 3]"]
[17,"Variable Water Consumption Rate (Paid for each 1,000 gallons water used)  **"]
[18,null,null,null," (Line 15 ÷ (Line 16 X 1,000 Gallons))"]
[19,"*    Rounded up to the nearest $0.05"]
[20,"**  Rounded up to the nearest $0.10"]
[21]
[22]
[23]
[24,"Recommended Rate Schedule"]
[25,"Monthly Rates",null,null,"Monthly Water Usage Amounts ",null,"Billing Range"]
[26,null,null,null,"Full-Time Aver Use",12000]
[27,"Standby Rate",null,"(From Line 7)"]
[28,"Base Rate for Connected Customers",null," (Lines 7 + 12)",0,0]
[29,"Tier 1 (Per 1,000 Gallons)",null,"(From Line 17)",0,12000]
[30,"Tier 2 (Per 1,000 Gallons)",null," (Line 29 X 1.5)",{"$f":"F34+1","v":12001},{"$f":"F34+12000","v":24000}]
[31,"Tier 3 (Per 1,000 Gallons)",null," (Line 30 X 1.5)",{"$f":"F35+1","v":24001},{"$f":"F35+12000","v":36000}]
[32,"Tier 4 (Per 1,000 Gallons)",null," (Line 31 X 1.5)",{"$f":"F36+1","v":36001},"OVER"]
[33]
[34]
[35,"Proposed by Company"]
[36,"Monthly Rates",null,null,"Monthly Water Usage Amounts ",null,"Billing Range"]
[37]
[38,"Standby Rate"]
[39,"Base Rate for Connected Customers",null,null,0,0]
[40,"Tier 1 (Per 1,000 Gallons)",null,null,0,5000]
[41,"Tier 2 (Per 1,000 Gallons)",null,"(Line 40 x 2.5714)",{"$f":"F45+1","v":5001},20000]
[42,"Tier 3 (Per 1,000 Gallons)",null,"(Line 41 x 1.1111)",20001,30000]
[43,"Tier 4 (Per 1,000 Gallons)",null,"(Line 42 x 1.6000)",30001,40000]
[44,"Tier 5 (Per 1,000 Gallons)",null,"(Line 43 x 1.5000)",40001,60000]
[45,"Tier 6 (Per 1,000 Gallons)",null,"(Line 44 x 1.2500)",60001,{"$f":"F49+20000","v":80000}]
[46,"Tier 7 (Per 1,000 Gallons)",null,"(Line 45 x 1.200)",80001,{"$f":"F50+20000","v":100000}]
[47,"Tier 8 (Per 1,000 Gallons)",null,"(Line 46 x 1.1667)",{"$f":"F51+1","v":100001},"OVER"]

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["back",{"$f":"'2.1 INDEX'!B1","v":"COMMUNITY WATER COMPANY, LLC"},null,null,null,null,null,"Exhibit 2.2.a"]
[null,{"$f":"'2.1 INDEX'!B2","v":"General Rate Case Increase"},null,null,null,null,null,{"$f":"'2.1 INDEX'!E2","v":"Docket No. 15-098-01"}]
[null,"Rate Schedule (Notes)",null,null,null,null,null,{"$f":"'2.1 INDEX'!$E$3","v":"2015-12-18"}]
[]
[null,"Comments:"]

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["back",{"$f":"'2.1 INDEX'!B1","v":"COMMUNITY WATER COMPANY, LLC"},null,null,null,null,null,null,null,null,null,"Exhibit 2.3"]
[null,{"$f":"'2.1 INDEX'!B2","v":"General Rate Case Increase"},null,null,null,null,null,null,null,null,null,{"$f":"'2.1 INDEX'!E2","v":"Docket No. 15-098-01"}]
[null,"Allocation of Annual Expenses and Annual Rates",null,null,null,null,null,null,null,null,null,{"$f":"'2.1 INDEX'!$E$3","v":"2015-12-18"}]
[]
[null,null,null,null,null,"| -------------------------- Fixed Expenses --------------------------|",null,null,null,null,null,"|---- Variable Expenses -----|"]
[null,null,null,null,null,"30%",null,null,"70%",null,null,"100%"]
[1,"Expense Category",null,"Adjusted Total Expenses    [From Exh. 1.4]",null,"System Expenses",null,null,"System Usage Expenses",null,null,"Water Consumption Expenses"]
[2,null,null,null,null,"(Paid by ALL Customers)",null,null,"(Paid by CONNECTED Only)"]
[3,null,null,null,null,"Total Customers:",null,null,"Total CONNECTED Customers:",null,null,"Projected Usage:"]
[4,null,"NARUC #"]
[5,"Operation & Maintenance Expenses",null,null,null,"Amount  ","Annual Rate",null,"Amount  ","Annual Rate"]
[6,{"$f":"'2.4 Adj. Expenses'!B10","v":"Salaries & Wages - Employees & Officers"},601]
[7,{"$f":"'2.4 Adj. Expenses'!B11","v":"Payroll Taxes (SS Taxes 7.5%)( FUTA & SUTA .20% )"},601]
[8,{"$f":"'2.4 Adj. Expenses'!B12","v":"Purchased Water"},601]
[9,{"$f":"'2.4 Adj. Expenses'!B13","v":"Purchased Power (Electrical for Treatment Plant)"},601]
[10,{"$f":"'2.4 Adj. Expenses'!B14","v":"Fuel for Power Production"},601]
[11,{"$f":"'2.4 Adj. Expenses'!B15","v":"Chemicals"},601]
[12,{"$f":"'2.4 Adj. Expenses'!B16","v":"Materials and Supplies"},601]
[13,{"$f":"'2.4 Adj. Expenses'!B17","v":"Contractual Services - Engineering"},601]
[14,{"$f":"'2.4 Adj. Expenses'!B18","v":"Contractual Services - Accounting"},601]
[15,{"$f":"'2.4 Adj. Expenses'!B19","v":"Contractual Services - Legal"},601]
[16,{"$f":"'2.4 Adj. Expenses'!B20","v":"Contractual Services - Management Fees"},601]
[17,{"$f":"'2.4 Adj. Expenses'!B21","v":"Contractual Services - Testing & Lab Fees"},601]
[18,{"$f":"'2.4 Adj. Expenses'!B22","v":"Contractual Services - Water Sampling"},601]
[19,{"$f":"'2.4 Adj. Expenses'!B23","v":"Contractual Services - Water System Maintenance"},601]
[20,{"$f":"'2.4 Adj. Expenses'!B24","v":"Contractual Services - Water System Repairs:"},601]
[21,{"$f":"'2.4 Adj. Expenses'!B25","v":0},601]
[22,{"$f":"'2.4 Adj. Expenses'!B26","v":0},601]
[23,{"$f":"'2.4 Adj. Expenses'!B27","v":0},601]
[24,{"$f":"'2.4 Adj. Expenses'!B28","v":0},601]
[25,{"$f":"'2.4 Adj. Expenses'!B29","v":0},601]
[26,{"$f":"'2.4 Adj. Expenses'!B30","v":0},601]
[27,{"$f":"'2.4 Adj. Expenses'!B31","v":0},601]
[28,{"$f":"'2.4 Adj. Expenses'!B32","v":0},601]
[29,{"$f":"'2.4 Adj. Expenses'!B33","v":"Contractual Services - Connection Expenses"},601]
[30,{"$f":"'2.4 Adj. Expenses'!B34","v":"Contractual Services - Billing"},601]
[31,{"$f":"'2.4 Adj. Expenses'!B35","v":"Contractual Services - Meter Reading"},601]
[32,{"$f":"'2.4 Adj. Expenses'!B36","v":"Contractual Services - Other"},601]
[33,{"$f":"'2.4 Adj. Expenses'!B37","v":"Rental"},601]
[34,{"$f":"'2.4 Adj. Expenses'!B38","v":"Rental of Equipment"},601]
[35,{"$f":"'2.4 Adj. Expenses'!B39","v":"Transportation Expense"},601]
[36,{"$f":"'2.4 Adj. Expenses'!B40","v":"Insurance - Vehicle"},601]
[37,{"$f":"'2.4 Adj. Expenses'!B41","v":"Insurance - General Liability"},601]
[38,{"$f":"'2.4 Adj. Expenses'!B42","v":"Insurance - Worker's Compensation"},601]
[39,{"$f":"'2.4 Adj. Expenses'!B43","v":"Insurance - Other"},601]
[40,{"$f":"'2.4 Adj. Expenses'!B44","v":"Regulatory Expense - Rate Case Expense"},601]
[41,{"$f":"'2.4 Adj. Expenses'!B45","v":"Regulatory Commission Expense - Other"},601]
[42,{"$f":"'2.4 Adj. Expenses'!B46","v":"Water Resource Conservation Expense"},601]
[43,{"$f":"'2.4 Adj. Expenses'!B47","v":"Bad Debt Expense"},601]
[44,{"$f":"'2.4 Adj. Expenses'!B48","v":"Miscellaneous Expenses:"},601]
[45,{"$f":"'2.4 Adj. Expenses'!B49","v":"Office Supplies"},601]
[46,{"$f":"'2.4 Adj. Expenses'!B50","v":"Miscellaneous Expenses (Repairs) :"},601]
[47,{"$f":"'2.4 Adj. Expenses'!B51","v":"Telephone"},601]
[48,{"$f":"'2.4 Adj. Expenses'!B52","v":"Other Misc. Expenses NOT Classified"},601]
[49,{"$f":"'2.4 Adj. Expenses'!B53","v":"Association / Membership Dues - Fees"},601]
[50,{"$f":"'2.4 Adj. Expenses'!B54","v":"Administrative Expenses"},601]
[51,null,657,null,null,null,null,null,null,null,null,null,null,null,"Check Sum"]
[52,"  Total Operation & Maintenance Expenses:  "]
[53]
[54,"Capital Reserve Account Funding",null,null,null,"100%",null,null,"0%"]
[55,"Annual Capital Reserve Funding  [From Exhibit 2.6] "]
[56,"  Total Cap Reserve Account Funding:  "]
[57]
[58]
[59,"Return on Investment (Profit) ",null,null,null,"30%",null,null,"70%"]
[60,"Return on Investment [From Exhibit 2.10]"]
[61,"  Total Return on Investment (Profit):  "]
[62]
[63,null,null,null,null,null,null,null,null,null,null,null,null,null,"Check Sum"]
[64,"Total Expenses Before Taxes:  "]
[65]
[66,"Taxes [From Exhibit 2.11]",null,null,null,"100%",null,null,"0%"]
[67,"  Property Tax",408]
[68,"  Projected Federal and State Income Tax",409]
[69,"  Total Taxes:  "]
[70]
[71]
[72,"Total Revenue Requirement:  "]
[]
[]
["-------------------------------------------------- end ------------------------------------------------------"]

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["back",{"$f":"'2.1 INDEX'!B1","v":"COMMUNITY WATER COMPANY, LLC"},null,null,null,null,null,"Exhibit 2.3.a"]
[null,{"$f":"'2.1 INDEX'!B2","v":"General Rate Case Increase"},null,null,null,null,null,{"$f":"'2.1 INDEX'!E2","v":"Docket No. 15-098-01"}]
[null,"Expense Allocation (Notes)",null,null,null,null,null,{"$f":"'2.1 INDEX'!$E$3","v":"2015-12-18"}]
[]
[null,"Comments:"]

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["back",{"$f":"'2.1 INDEX'!B1","v":"COMMUNITY WATER COMPANY, LLC"},null,null,"Exhibit 2.4"]
[null,{"$f":"'2.1 INDEX'!B2","v":"General Rate Case Increase"},null,null,{"$f":"'2.1 INDEX'!E2","v":"Docket No. 15-098-01"}]
[null,"Adjustments to Expenses",null,null,{"$f":"'2.1 INDEX'!$E$3","v":"2015-12-18"}]
[]
[null,"Expense Category","NARUC #","Requested Expenses        [From Company Exhibit D.5]","Division Adjustments","Adjusted"]
[null,null,null,null,null,"Total"]
[null,null,null,null,null,"Expense"]
[null,null,null,null,null,"[To Exhibit 1.3]"]
[null,"Operation & Maintenance Expenses"]
[1,"Salaries & Wages - Employees & Officers","601 & 603"]
[2,"Payroll Taxes (SS Taxes 7.5%)( FUTA & SUTA .20% )","601 & 603"]
[3,"Purchased Water",610]
[4,"Purchased Power (Electrical for Treatment Plant)",615]
[5,"Fuel for Power Production",616]
[6,"Chemicals",618]
[7,"Materials and Supplies",620]
[8,"Contractual Services - Engineering",631]
[9,"Contractual Services - Accounting",632]
[10,"Contractual Services - Legal",633]
[11,"Contractual Services - Management Fees",634]
[12,"Contractual Services - Testing & Lab Fees","635a"]
[13,"Contractual Services - Water Sampling","635b"]
[14,"Contractual Services - Water System Maintenance",636]
[15,"Contractual Services - Water System Repairs:",637]
[16,null,637]
[17,null,637]
[18,null,637]
[19,null,637]
[20,null,637]
[21,null,637]
[22,null,637]
[23,null,637]
[24,"Contractual Services - Connection Expenses",638]
[25,"Contractual Services - Billing",639]
[26,"Contractual Services - Meter Reading",639]
[27,"Contractual Services - Other",640]
[28,"Rental",641]
[29,"Rental of Equipment",642]
[30,"Transportation Expense",650]
[31,"Insurance - Vehicle",656]
[32,"Insurance - General Liability",657]
[33,"Insurance - Worker's Compensation",658]
[34,"Insurance - Other",659]
[35,"Regulatory Expense - Rate Case Expense",666]
[36,"Regulatory Commission Expense - Other",667]
[37,"Water Resource Conservation Expense",668]
[38,"Bad Debt Expense",670]
[39,"Miscellaneous Expenses:",675]
[40,"Office Supplies",675]
[41,"Miscellaneous Expenses (Repairs) :",675]
[42,"Telephone",675]
[43,"Other Misc. Expenses NOT Classified",675]
[44,"Association / Membership Dues - Fees",675]
[45,"Administrative Expenses",675]
[46]
[47]
[48]
[49]
[50]
[51,"Total Operation & Maintenance Expenses:  "]
[52]
[53,"Annual Capital Reserve Account Funding [From Exhibit 2.6]"]
[54,"Annual Capital Reserve Account Funding",403]
[55,"  Total Annual Capital Reserve Account Funding:  "]
[56]
[57,"Return on Investment (Profit)  [From Exhibit 2.10]"]
[58,"Return on Investment"]
[59,"  Total Return on Investment (Profit):  "]
[60]
[61,"Taxes [From Exhibit 2.11]"]
[62,"Property Tax",408]
[63,"Projected Federal and State Income Tax",409]
[64,"Total Taxes:  "]
[65]
[66,"TOTALS:   "]
[]
[]
["-------------------------------------------------- end ------------------------------------------------------"]

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["back",{"$f":"'2.1 INDEX'!B1","v":"COMMUNITY WATER COMPANY, LLC"},null,"Exhibit 2.4.a"]
[null,{"$f":"'2.1 INDEX'!B2","v":"General Rate Case Increase"},{"$f":"'2.1 INDEX'!E2","v":"Docket No. 15-098-01"}]
[null,"Adjustments to Expenses (Notes)",{"$f":"'2.1 INDEX'!$E$3","v":"2015-12-18"}]

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["back",{"$f":"'2.3 Allocation of Expense'!B1","v":"COMMUNITY WATER COMPANY, LLC"},null,null,null,"Exhibit 2.5"]
[null,{"$f":"'2.1 INDEX'!B2","v":"General Rate Case Increase"},null,null,{"$f":"'2.1 INDEX'!E2","v":"Docket No. 15-098-01"}]
[null,"Summary of Revenues and Expenses (Revenue Requirement)",null,null,null,{"$f":"'2.1 INDEX'!$E$3","v":"2015-12-18"}]
[]
[null,null,"Number of"]
[null,null,"Customers",null,"Monthly Rate"]
[null,null,"[From Exh 2.3]",null,"[From Exh 2.2]",null,"Amount"]
[null,"Revenues"]
[1,"Connected Customers",{"$f":"'2.3 Allocation of Expense'!J9","v":0},null,null,12]
[2,"Standby Customers",{"$f":"'2.3 Allocation of Expense'!G9-'2.3 Allocation of Expense'!J9","v":0},null,null,12]
[3,"Total Revenue:   "]
[4]
[5,"After Taxes"]
[6,"Connected Customers",{"$f":"'2.3 Allocation of Expense'!J9","v":0},null,null,12]
[7,"Standby Customers",{"$f":"'2.3 Allocation of Expense'!G9-'2.3 Allocation of Expense'!J9","v":0},null,null,12]
[8,"  Total Revenue After Taxes:  "]
[9]
[10,"Expenses"]
[11,null,null,null,"References"]
[12,{"$f":"'2.3 Allocation of Expense'!B58","v":"  Total Operation & Maintenance Expenses:  "},null,null,"[From Exhibit 2.4]"]
[13,{"$f":"'2.3 Allocation of Expense'!B74","v":"  Projected Federal and State Income Tax"},null,null,"[From Exhibit 2.4]"]
[14,{"$f":"'2.3 Allocation of Expense'!B62","v":"  Total Cap Reserve Account Funding:  "},null,null,"[From Exhibit 2.6]"]
[15,{"$f":"'2.3 Allocation of Expense'!B67","v":"  Total Return on Investment (Profit):  "},null,null,"[From Exhibit 2.10]"]
[16,"  Total Expenses REVENUE REQUIREMENT"]
[17]
[18,"Variable Expenses",null,null,"[From Exhibit 2.3]"]
[19]
[20,"Total Expenses Less Variable Expenses"]
[21]
[22,"Projected Annual Amount Over/(Under) Earned (line 8 - line 20)"]
[23]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["-------------------------------------------------- end ------------------------------------------------------"]

{"sheet":"2.6 Cap. Reserve","index":8,"n_rows":47,"n_cols":4,"rows_kept":47,"cut":false,"hidden":false,"merged":[[46,0,46,2],[5,1,5,3],[3,1,3,3],[1,2,1,3],[2,2,2,3]]}
["back",{"$f":"'2.1 INDEX'!B1","v":"COMMUNITY WATER COMPANY, LLC"},null,"Exhibit 2.6"]
[null,{"$f":"'2.1 INDEX'!B2","v":"General Rate Case Increase"},{"$f":"'2.1 INDEX'!E2","v":"Docket No. 15-098-01"}]
[null,"Capital Reserves",{"$f":"'2.1 INDEX'!$E$3","v":"2015-12-18"}]
[]
[null,"Description","Amount","  References"]
[null,"Annual Capital Reserve Account Funding"]
[1,"Annual Depreciation Expense *",null,"  [From Exhibit 2.7]"]
[2]
[3,"  Total Annual Capital Reserve Account Funding:  ",null,"  [To Exhibit 2.4]"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["-------------------------------------------------- end ------------------------------------------------------"]

{"sheet":"2.7 Asset Deprec","index":9,"n_rows":83,"n_cols":15,"rows_kept":83,"cut":false,"hidden":false,"merged":[[0,15,0,16],[1,4,3,9],[1,15,1,16],[2,15,2,16],[82,2,82,5],[4,9,4,12],[4,6,4,8],[4,1,4,5],[0,11,0,12],[0,1,0,2],[1,10,1,12],[67,1,67,5],[2,10,2,12]]}
["back",{"$f":"'2.1 INDEX'!B1","v":"COMMUNITY WATER COMPANY, LLC"},null,null,null,null,null,null,null,null,null,"Exhibit 2.7"]
[null,{"$f":"'2.1 INDEX'!B2","v":"General Rate Case Increase"},null,null,": Adjusted Depreciation Expense is based on the Assets list provided by Bowen Collin Engineering.  Modified to show recapitalization of certain assets and adjustments to equipment values according to CPI adjustments.",null,null,null,null,null,{"$f":"'2.1 INDEX'!E2","v":"Docket No. 15-098-01"},null,null,null," "]
[null,"Depreciation Expense & Accumulated Depreciation Reconciliation",null,null,null,null,null,null,null,null,{"$f":"'2.1 INDEX'!$E$3","v":"2015-12-18"}]
[]
[null,"Depreciation Rates for Water Utilities Per R746-332",null,null,null,null,2015,null,null,"Plant Accounts"]
[null,"NARUC Acct\n#","Account Name","Estimated Year Installed","PSC Approved Depreciation Rate Applied","Average Service Life (Years)","Estimated Beginning Balance from Bowen Collins","DPU Adjustment Using CPI","Estimated Balance at Installation Date","Accumulated Depreciation","Annual Depreciation as Calculated by Community Water","Correct Annual Depreciation Expense for Year","Accum Depreciation through the end of Year"]
[null,null,"Depreciable"]
[1,304,"Structures and Improvements"]
[2,null,"Water Treatment Building (Willow Creek)",1970]
[3,null,"New Lighting",2015]
[4,null,"Roof Repairs",2015]
[5,305,"Collecting and Impounding Reservoirs"]
[6,306,"Lakes, Rivers, and Other Intakes"]
[7,null,"Point of Diversion Structure #1 - (Un-named stream)",1970]
[8,null,"Point of Diversion Structure #2 - (Willow Creek)",1970]
[9,307,"Wells and Springs"]
[10,null,"Ambush #1 Well Head",1980]
[11,null,"Ambush #1 Well Equipment",1980]
[12,null,"Ambush #2 Well Head - Unknown age",1980]
[13,null,"Ambush #2 Well Equipment - Unknown age",1980]
[14,null,"Wagon Trail #1 Well Head - Unknown age",1980]
[15,null,"Wagon Trail #1 Well Equipment - Unknown age",1980]
[16,null,"Wagon Trail #2 Well Head",1980]
[17,null,"Wagon Trail #2 Well Equipment",1980]
[18,null,"Gulch Well Head",1986]
[19,null,"Gulch Well Equipment",1986]
[20,null,"Bushwacker Well Head",1968]
[21,null,"Bushwacker Well Equipment",1968]
[22,308,"Infiltration Galleries and Tunnels"]
[23,309,"Supply Mains"]
[24,310,"Power Generation Equipment"]
[25,311,"Pumping Equipment"]
[26,null,"Lookout Lodge Pump Station",2000]
[27,320,"Water Treatment Equipment"]
[28,330,"Distribution Reservoirs & Standpipes"]
[29,null,"Storage Tank #1 - 1970-1980",1980]
[30,null,"Storage Tank #2 - 1970-1980",1980]
[31,null,"Lookout Lodge Storage Tank",2000]
[32,null,"Lookout Lodge Day Tank",2000]
[33,331,"Transmission and Distribution Mains"]
[34,null,"8-inch Waterline - 1980 or older",1980]
[35,null,"6-inch Waterline - 1980 or older",1980]
[36,null,"3-inch Waterline - 1980 or older",1980]
[37,null,"2-inch Waterline - 1980 or older",1980]
[38,333,"Services",1985]
[39,334,"Meters and Meter Installations"]
[40,null,"Interconnect – CWC to SWDC",1996]
[41,null,"Interconnect – SWDC to CWC",2004]
[42,null,"Master Water Meter (Upper) - 1980 - 1990",1980]
[43,null,"Master Water Meter #1 - 1980 - 1990",1980]
[44,null,"Master Water Meter #2  - 1980 - 1990",1980]
[45,null,"Service Connection Meters - 1980 or older",1980]
[46,335,"Hydrants"]
[47,336,"Backflow Prevention Devices"]
[48,null,"Pressure Reducing Valves (3) - 1980 - 1990",1980]
[49,null,"Air/Vacuum Release Valve",2000]
[50,339,"Other Plant & Misc. Equipment",2011]
[51,340,"Office Furniture and Equipment",1995]
[52,341,"Transportation Equipment",2008]
[53,342,"Stores Equipment"]
[54,343,"Tools, Shop and Garage Equipment"]
[55,344,"Laboratory Equipment"]
[56,345,"Power Operated Equipment"]
[57,346,"Communication Equipment"]
[58,347,"Miscellaneous Equipment"]
[59,348,"Other Tangible Plant (Plug for Depreciation Exp.)"]
[59,"Other Depreciation Expense as Shown on Company's Exhibit D.5 "]
[60,"Total: "]
[null,null,null,null,null,null,null,null,"[To Exh 2.9]",null,null,null,"[To Exh 2.9]"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"-------------------------------------------------- end ------------------------------------------------------"]

{"sheet":"2.7a Notes Asset Deprec","index":10,"n_rows":4,"n_cols":5,"rows_kept":4,"cut":false,"hidden":false,"merged":[[0,4,0,5],[1,4,1,5],[2,4,2,5],[5,1,5,5]]}
["back",{"$f":"'2.1 INDEX'!B1","v":"COMMUNITY WATER COMPANY, LLC"},null,null,"Exhibit 2.7.a"]
[null,{"$f":"'2.1 INDEX'!B2","v":"General Rate Case Increase"},null,null,{"$f":"'2.1 INDEX'!E2","v":"Docket No. 15-098-01"}]
[null,null,null,null,{"$f":"'2.1 INDEX'!$E$3","v":"2015-12-18"}]
[null,"Depreciation Expense & Accumulated Depreciation Reconciliation (Notes)"]

{"sheet":"2.8 CIAC","index":11,"n_rows":82,"n_cols":12,"rows_kept":82,"cut":false,"hidden":false,"merged":[[4,1,4,5],[4,6,4,8],[4,9,4,11],[66,1,66,5],[81,2,81,5],[0,1,0,2],[0,10,0,11],[0,14,0,15],[1,4,3,9],[1,10,1,11],[1,14,1,15],[2,10,2,11],[2,14,2,15]]}
["back",{"$f":"'2.1 INDEX'!B1","v":"COMMUNITY WATER COMPANY, LLC"},null,null,null,null,null,null,null,null,"Exhibit 2.8"]
[null,{"$f":"'2.1 INDEX'!B2","v":"General Rate Case Increase"},null,null,": Adjusted Amortization of CIAC based on the Adjusted assets which is based on the Assets list provided by Bowen Collin Engineering.  Modified to show recapitalization of certain assets and adjustments to equipment values according to CPI adjustments.",null,null,null,null,null,{"$f":"'2.1 INDEX'!E2","v":"Docket No. 15-098-01"}]
[null,"Contribution in Aid of Construction (CIAC) & Amortization of CIAC Reconciliation",null,null,null,null,null,null,null,null,{"$f":"'2.1 INDEX'!E3","v":"2015-12-18"}]
[]
[null,"Depreciation Rates for Water Utilities Per R746-332",null,null,null,null,2015,null,null,"Plant Accounts"]
[null,"NARUC Acct\n#","Account Name","Year Installed","PSC Approved Depreciation Rate Applied","Average Service Life (Years)","Estimated Beginning Balance from Bowen Collins","DPU Adjustment Using CPI","Estimated Balance at Installation Date","Accum Amortization of CIAC ","Annual CIAC for Year","Accum Amortization of CIAC through the end of Year"]
[null,null,"Depreciable"]
[1,304,"Structures and Improvements"]
[2,null,"Water Treatment Building (Willow Creek)",1970]
[3,null,"New Lighting",2015]
[4,null,"Roof Repairs",2015]
[5,305,"Collecting and Impounding Reservoirs"]
[6,306,"Lakes, Rivers, and Other Intakes"]
[7,null,"Point of Diversion Structure #1 - (Un-named stream)",1970]
[8,null,"Point of Diversion Structure #2 - (Willow Creek)",1970]
[9,307,"Wells and Springs"]
[10,null,"Ambush #1 Well Head",1980]
[11,null,"Ambush #1 Well Equipment",1980]
[12,null,"Ambush #2 Well Head - Unknown age",1980]
[13,null,"Ambush #2 Well Equipment - Unknown age",1980]
[14,null,"Wagon Trail #1 Well Head - Unknown age",1980]
[15,null,"Wagon Trail #1 Well Equipment - Unknown age",1980]
[16,null,"Wagon Trail #2 Well Head",1980]
[17,null,"Wagon Trail #2 Well Equipment",1980]
[18,null,"Gulch Well Head",1986]
[19,null,"Gulch Well Equipment",1986]
[20,null,"Bushwacker Well Head",1968]
[21,null,"Bushwacker Well Equipment",1968]
[22,308,"Infiltration Galleries and Tunnels"]
[23,309,"Supply Mains"]
[24,310,"Power Generation Equipment"]
[25,311,"Pumping Equipment"]
[26,null,"Lookout Lodge Pump Station",2000]
[27,320,"Water Treatment Equipment"]
[28,330,"Distribution Reservoirs & Standpipes"]
[29,null,"Storage Tank #1 - 1970-1980",1980]
[30,null,"Storage Tank #2 - 1970-1980",1980]
[31,null,"Lookout Lodge Storage Tank",2000]
[32,null,"Lookout Lodge Day Tank",2000]
[33,331,"Transmission and Distribution Mains"]
[34,null,"8-inch Waterline - 1980 or older",1980]
[35,null,"6-inch Waterline - 1980 or older",1980]
[36,null,"3-inch Waterline - 1980 or older",1980]
[37,null,"2-inch Waterline - 1980 or older",1980]
[38,333,"Services",1985]
[39,334,"Meters and Meter Installations"]
[40,null,"Interconnect – CWC to SWDC",1996]
[41,null,"Interconnect – SWDC to CWC",2004]
[42,null,"Master Water Meter (Upper) - 1980 - 1990",1980]
[43,null,"Master Water Meter #1 - 1980 - 1990",1980]
[44,null,"Master Water Meter #2  - 1980 - 1990",1980]
[45,null,"Service Connection Meters - 1980 or older",1980]
[46,335,"Hydrants"]
[47,336,"Backflow Prevention Devices"]
[48,null,"Pressure Reducing Valves (3) - 1980 - 1990",1980]
[49,null,"Air/Vacuum Release Valve",2000]
[50,339,"Other Plant & Misc. Equipment",2011]
[51,340,"Office Furniture and Equipment",1995]
[52,341,"Transportation Equipment",2008]
[53,342,"Stores Equipment"]
[54,343,"Tools, Shop and Garage Equipment"]
[55,344,"Laboratory Equipment"]
[56,345,"Power Operated Equipment"]
[57,346,"Communication Equipment"]
[58,347,"Miscellaneous Equipment"]
[59,348,"Other Tangible Plant (Plug for Depreciation Exp.)"]
[60,"Total: "]
[null,null,null,null,null,null,null,null,"[To Exh 2.9]",null,null,"[To Exh 2.9]"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"-------------------------------------------------- end ------------------------------------------------------"]

{"sheet":"2.9 Rate Base","index":12,"n_rows":47,"n_cols":6,"rows_kept":47,"cut":false,"hidden":false,"merged":[[1,4,1,5],[46,0,46,4],[7,1,7,5],[13,1,13,5],[24,1,24,5],[27,1,27,5],[4,1,6,1],[4,3,6,3],[4,5,6,5],[21,1,21,3],[10,1,10,3],[2,4,2,5]]}
["back",{"$f":"'2.1 INDEX'!B1","v":"COMMUNITY WATER COMPANY, LLC"},null,null,null,"Exhibit 2.9"]
[null,{"$f":"'2.1 INDEX'!B2","v":"General Rate Case Increase"},null,null,{"$f":"'2.1 INDEX'!E2","v":"Docket No. 15-098-01"}]
[null,"Rate Base",null,null,{"$f":"'2.1 INDEX'!$E$3","v":"2015-12-18"}]
[]
[null,"Description",null,"Adjustments","Division"," Reference"]
[null,null,"Requested in",null,"Proposed"]
[null,null,"Rate Case",null,"Rate base"]
[1,"Rate base Summary"]
[2,"Utility Plant in Service",null,null,null," (From Line 15)"]
[3,"Net Working Capital",null,null,null," (From Line 28)"]
[4,"  Total Rate base [Line 2 + Line 3]:  ",null,null,null," [To Exhibit 2.10]"]
[5]
[6]
[7,"Utility Plant in Service (Investment Included in Rate base)"]
[8,"Utility Plant In Service",null,null,null," [From Exhibit 2.7]"]
[9,"Accumulated Depreciation",null,null,null," [From Exhibit 2.7]"]
[10,"Net Utility Plant In Service"]
[11]
[12,"Contributions In Aid of Construction ",null,null,null," [From Exhibit 2.8]"]
[13,"Accum. Amor. CIAC",null,null,null," [From Exhibit 2.8]"]
[14,"Net Contributions In Aid of Construction"]
[15,"  Net Utility Plant in Service (Investment Included in Rate Base):  ",null,null,{"$f":"E17+E21","v":0},"[Lines 11 +14]"]
[16]
[17]
[18,"Working Capital"]
[19,"Customer Deposits",0,0,0]
[20]
[21,"Cash Working Capital (To allow for 45 days of cash on hand)"]
[22,"Cash on Hand [From Exh D-3 of Application]"]
[23,"Total Operations & Maintenance Expense",null,null,null," [From Exhibit 2.4]"]
[24,"Less: Purchased Water",null,null,null," [From Exhibit 2.4]"]
[25,"Adjusted Total Operations & Maintenance Exp."]
[26,"Cash Working Capitol (line 25 X (45/365))"]
[27]
[28,"  Net Working Capital",null,null,null,"[Lines19 + 26]"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["-------------------------------------------------- end ------------------------------------------------------"]

{"sheet":"2.10 Ret on Inv","index":13,"n_rows":18,"n_cols":6,"rows_kept":18,"cut":false,"hidden":false,"merged":[[0,5,0,6],[3,0,3,1],[17,1,17,4],[5,3,5,6],[6,3,6,6],[1,5,1,6],[2,3,2,6]]}
["back",{"$f":"'2.1 INDEX'!B1","v":"COMMUNITY WATER COMPANY, LLC"},null,null,null,"Exhibit 2.10"]
[null,{"$f":"'2.1 INDEX'!B2","v":"General Rate Case Increase"},null,null,null,{"$f":"'2.1 INDEX'!E2","v":"Docket No. 15-098-01"}]
[null,"Return on Investment",null,{"$f":"'2.1 INDEX'!$E$3","v":"2015-12-18"}]
[]
[null,"Description","Amount",null,null,"Reference"]
[1,"Rate Base",null," [From Exhibit 2.9]"]
[2,"Rate of Return on Investment",0.1]
[3,"Return On Investment [line 1 X line 2]",null,null," "]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"-------------------------------------------------- end ------------------------------------------------------"]

{"sheet":"2.11 Taxes","index":14,"n_rows":27,"n_cols":4,"rows_kept":27,"cut":false,"hidden":false,"merged":[[0,3,0,4],[11,3,11,4],[10,3,10,4],[4,3,4,4],[9,3,9,4],[8,3,8,4],[7,3,7,4],[1,3,1,4],[2,2,2,4],[1,6,1,7],[1,8,1,9],[26,0,26,4],[12,3,12,4],[13,3,13,4],[14,3,14,4],[15,3,15,4],[16,3,16,4],[6,3,6,4],[5,3,5,4]]}
["back",{"$f":"'2.1 INDEX'!B1","v":"COMMUNITY WATER COMPANY, LLC"},null,"Exhibit 2.11"]
[null,{"$f":"'2.1 INDEX'!B2","v":"General Rate Case Increase"},null,{"$f":"'2.1 INDEX'!E2","v":"Docket No. 15-098-01"}]
[null,"Projected Federal & State Income Taxes",{"$f":"'2.1 INDEX'!$E$3","v":"2015-12-18"}]
[]
[null,"Description","Amount","Reference"]
[null,"Tax Calculation"]
[1,"Federal Income Tax Rate Used in Calculation",0.15]
[2,"State Income Tax Rate Used in Calculation",0.05]
[3,"Total Tax Rate Used [Line 1 + Line 2]",{"$f":"C7+C8","v":0.2}]
[4]
[5,"Tax gross-up factor  [line 3 ÷ (1 - line 3)]",{"$f":"C9/(1-C9)","v":0.25}]
[6]
[7,"Projected Total Revenue Before Taxes",null,"[From Exhibit 2.5]"]
[8,"Projected Operation & Maintenance Expenses",null,"[From Exhibit 2.5]"]
[9,"Projected Net Taxable Income"]
[10]
[11,"Estimated Federal and State Income Tax Obligation\n [line 5 * line 9]",{"$f":"ROUND(C15*C11,0)","v":0},"[To Exhibit 2.3]"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["-------------------------------------------------- end ------------------------------------------------------"]

{"sheet":"Macro","index":15,"n_rows":9,"n_cols":3,"rows_kept":9,"cut":false,"hidden":true,"merged":[]}
[]
[]
[]
[]
[]
[]
[null,"System",{"$f":"'2.2 Rates'!F12","v":0}]
[null,"User",{"$f":"'2.2 Rates'!F12+'2.2 Rates'!F17","v":0}]
[null,"Variable",{"$f":"'2.2 Rates'!F22","v":0}]