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[{"$f":"'1.2 Expense Allocation'!B1","v":"Dammeron Valley Water Works, LLC"},null,null,"Exhibit 1.1"]
[{"$f":"'1.2 Expense Allocation'!B2","v":"General Rate Case Increase"},null,null,{"$f":"'1.2 Expense Allocation'!M2","v":"Docket No. 15-2025-01"}]
["Index"]
[]
["Exhibit No.","Tab Label","Title","Description","Page No."]
[1.1000000000000001,"INDEX","Index",null,1]
["1.2a","Rates",{"$f":"'1.2a Rates'!B3","v":"Rate Schedule"},"Shows the rate calculations and corresponding rate schedules."]
["1.2a","Notes","Rate Schedule (Notes)","Notes and comments regarding Exhibit 1.2a."]
[1.2,"Expense Allocation",{"$f":"'1.2 Expense Allocation'!B3","v":"Allocation of Expenses"},"Categorizes expenses as either Fixed or Variable expenses.",2]
[1.2,"Notes",{"$f":"'1.2 Notes'!B3","v":"Expense Allocation (Notes)"},"Notes and comments regarding Exhibit 1.2",4]
[1.3,"Adj. Expense",{"$f":"'1.3 Adj. Expenses'!B3","v":"Adjustments to Expenses"},"Shows any adjustments to the expense amounts submitted by the water company.",5]
[1.3,"Notes",{"$f":"'1.3 Notes'!$B$3","v":"Adjustments to Expenses (Notes)"},"Notes and comments regarding Exhibit 1.3",6]
["1.3a","Requested Expenses",{"$f":"'1.3a Reqested Expenses'!B3","v":"Requested Expenses Submitted by Dammeron Water"},"This sheet shows the expenses submitted by Dammeron Water in its Rate Case Application."]
[1.4,"Rev & Exp",{"$f":"'1.4 Rev & Exp'!B3","v":"Summary of Revenues and Expenses (Revenue Requirement)"},"Summarizes the necessary expenses and shows the revenues required to fund these expenses.",7]
[1.5,"Reserve",{"$f":"'1.5 Reserve'!B3","v":"Capital Reserves"},"Sets the minimum Capital Reserves funding requirements.",8]
[1.6,"Deprec",{"$f":"'1.6 Deprec'!B3","v":"Depreciation Expense & Accumulated Depreciation Reconciliation"},"Lists the Company's assets and calculates the Depreciation Expense and Accumulated Depreciation",9]
[1.6,"Notes",{"$f":"'1.6 Deprec Notes'!B3","v":"Depreciation Expense & Accumulated Depreciation Reconciliation (Notes)"},"Notes and comments regarding Exhibit 1.6"]
[1.7,"Rate Base",{"$f":"'1.7 Rate Base'!B3","v":"Rate Base"},"Rate base is the value of property, or infrastructure, on which a public utility is permitted to earn a specified rate of return.  ",11]
[1.8,"Ret on Inv",{"$f":"'1.8 Ret on Inv'!B3","v":"Return on Investment"},"Lists the company's return on its investment is has an opportunity to earn.",12]

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[null,{"$f":"'1.2 Expense Allocation'!B1","v":"Dammeron Valley Water Works, LLC"},null,null,"Exhibit 1.2a"]
[null,{"$f":"'1.2 Expense Allocation'!B2","v":"General Rate Case Increase"},null,null,{"$f":"'1.2 Expense Allocation'!M2","v":"Docket No. 15-2025-01"}]
[null,"Rate Schedule"]
[]
[null,"Fixed Expenses"]
[1,"Fixed System Expenses",null,{"$f":"'1.2 Expense Allocation'!G63","v":78443.199999999997}," [From Sch 1.2]"]
[2,"Total Number of Lots in System",null,{"$f":"'1.2 Expense Allocation'!G7","v":473}," [From Sch 1.2]"]
[3,"Annual Fixed Expenses per Lot",null,{"$f":"D6/D7","v":165.84186046511627}," (Line 1 ÷ Line 2)"]
[4,"Number months in year",null,12]
[5,"Monthly Fixed System Rate\n(Paid by all qualified lots in Service Area)  *",null,{"$f":"CEILING(D8/D9,0.1)","v":13.9}," (Line 3 ÷ Line 4)"]
[6]
[7,"Fixed System Usage Expenses",null,{"$f":"'1.2 Expense Allocation'!J63","v":110350.79999999997}," [From Sch 1.2]"]
[8,"Total Number of Connections",null,{"$f":"'1.2 Expense Allocation'!J7","v":384}," [From Sch 1.2]"]
[9,"Annual Fixed Usage Expenses",null,{"$f":"D12/D13","v":287.37187499999993}," (Line 7 ÷ Line 8)"]
[10,"Number months in year",null,12]
[11,"Monthly Fixed System Usage Rate\n(Paid in addition to Fixed System Rate by each CONNECTED Lot)  *",null,{"$f":"CEILING(D14/D15,0.1)","v":24}," (Line 9 ÷ Line 10)"]
[]
[12]
[13,"Variable Expenses"]
[14,"Variable Water Consumption Expenses",null,{"$f":"'1.2 Expense Allocation'!M63","v":44453}," [From Sch 1.2]"]
[15,"Total Gallons Used",null,{"$f":"'1.2 Expense Allocation'!M7","v":166136760}," [From Sch 1.2]"]
[16,"Variable Water Consumption Rate\n(Paid for each 1,000 gallons water used)  **",null,{"$f":"CEILING(D20/D21*1000,0.05)","v":0.30000000000000004}," (Line 14 ÷ Line 15 X 1,000 Gallons)"]
[]
[17]
[18]
[19,"Rate Schedule"]
[20,"Monthly Rates",null,null,"Monthly Water Usage Amounts "]
[21]
[22,"Standby Rate",{"$f":"D10","v":13.9}," [From Line 5]"]
[23]
[24,"Base Rate for Connected Customers",{"$f":"D10+D16","v":37.9}," (Lines 5 + 11)",0,0]
[25,"Tier 1 (Per 1,000 Gallons)",{"$f":"D22","v":0.30000000000000004}," [From Line 16]",0,12000]
[26,"Tier 2 (Per 1,000 Gallons)",{"$f":"C32*2","v":0.60000000000000009}," (Line 25 X 2)",{"$f":"F32+1","v":12001},{"$f":"F32+12000","v":24000}]
[27,"Tier 3 (Per 1,000 Gallons)",{"$f":"C33*2","v":1.2000000000000002}," (Line 26 X 2)",{"$f":"F33+1","v":24001},{"$f":"F33+12000","v":36000}]
[28,"Tier 4 (Per 1,000 Gallons)",{"$f":"C34*1.5","v":1.8000000000000003}," (Line 27 X 1.5)",{"$f":"F34+1","v":36001},{"$f":"F34+12000","v":48000}]
[29,"Tier 5 (Per 1,000 Gallons)",{"$f":"C35*1.5","v":2.7}," (Line 28 X 1.5)",{"$f":"F35+1","v":48001},"Plus "]
[30,"Irrigation Rate ***",{"$f":"C32*1.5","v":0.45000000000000007},null,40000]
[]
[null,"*    Rounded up to the nearest $0.10"]
[null,"**  Rounded up to the nearest $0.05"]
[null,"***  The irrigation rate is set a 50% increase over the variable expenses of $0.30 per gallon."]

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[null,{"$f":"'1.2 Expense Allocation'!B1","v":"Dammeron Valley Water Works, LLC"},null,null,null,null,null,"Exhibit 1.2a"]
[null,"General Rate Case Increase",null,null,null,null,null,null,null,{"$f":"'1.2 Expense Allocation'!M2","v":"Docket No. 15-2025-01"}]
[null,"Rate Schedule (Notes)"]
[]
[null,"Comments:"]

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[null,"Dammeron Valley Water Works, LLC",null,null,null,null,null,null,null,null,null,"Exhibit 1.2"]
[null,"General Rate Case Increase",null,null,null,null,null,null,null,null,null,null,"Docket No. 15-2025-01"]
[null,"Allocation of Expenses"]
[null,null,null,null,null,"| -------------------------- Fixed Expenses --------------------------|",null,null,null,null,null,"|---- Variable Expenses -----|"]
[1,null,null,null,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,"Adjusted Total Expenses",null,"Total Customers:",473,null,"Total CONNECTED Customers:",384,null,"Projected Usage:",166136760]
[4,"Expense Category","NARUC #"," [From Exh 1.3]"]
[5,"Operation & Maintenance Expenses",null,null,null,"30%",null,null,"70%",null,null,"100%"]
[6,{"$f":"'1.3 Adj. Expenses'!B10","v":"Salaries & Wages - Employees & Officers"},601,{"$f":"'1.3 Adj. Expenses'!F10","v":82714},null,{"$f":"D10*F$9","v":24814.2},null,null,{"$f":"D10*I$9","v":57899.799999999996}]
[7,{"$f":"'1.3 Adj. Expenses'!B11","v":"Payroll Taxes"},603,{"$f":"'1.3 Adj. Expenses'!F11","v":6931},null,{"$f":"D11*F$9","v":2079.2999999999997},null,null,{"$f":"D11*I$9","v":4851.7}]
[8,{"$f":"'1.3 Adj. Expenses'!B12","v":"Purchased Power for Pumps (Electricity)"},604,{"$f":"'1.3 Adj. Expenses'!F12","v":25425},null,null,null,null,null,null,null,{"$f":"D12*L$9","v":25425}]
[9,{"$f":"'1.3 Adj. Expenses'!B13","v":"Purchased Power for Storage Barn (Electricity)"},null,{"$f":"'1.3 Adj. Expenses'!F13","v":1219},null,{"$f":"D13*F$9","v":365.7},null,null,{"$f":"D13*I$9","v":853.3}]
[10,{"$f":"'1.3 Adj. Expenses'!B14","v":"Materials and Supplies"},610,{"$f":"'1.3 Adj. Expenses'!F14","v":6421},null,null,null,null,null,null,null,{"$f":"D14*L$9","v":6421}]
[11,{"$f":"'1.3 Adj. Expenses'!B15","v":"Contractual Services - Legal and Professional Fees"},615,{"$f":"'1.3 Adj. Expenses'!F15","v":0},null,{"$f":"D15*F$8","v":0},null,null,{"$f":"D15*I$8","v":0},null,null,{"$f":"D15*L$9","v":0}]
[12,{"$f":"'1.3 Adj. Expenses'!B16","v":"Contractual Services - Sand Cove Pipeline Design"},618,{"$f":"'1.3 Adj. Expenses'!F16","v":0},null,0,null,null,0,null,null,{"$f":"D16*L$9","v":0}]
[13,{"$f":"'1.3 Adj. Expenses'!B17","v":"Contractual Services - Accounting"},620,{"$f":"'1.3 Adj. Expenses'!F17","v":1671},null,{"$f":"D17*F$9","v":501.29999999999995},null,null,{"$f":"D17*I$9","v":1169.6999999999998}]
[14,{"$f":"'1.3 Adj. Expenses'!B18","v":"Contractual Services - Legal"},631,{"$f":"'1.3 Adj. Expenses'!F18","v":500},null,{"$f":"D18*F$9","v":150},null,null,{"$f":"D18*I$9","v":350}]
[15,{"$f":"'1.3 Adj. Expenses'!B19","v":"Contractual Services - Testing & Lab Fees"},632,{"$f":"'1.3 Adj. Expenses'!F19","v":364},null,{"$f":"D19*F$9","v":109.2},null,null,{"$f":"D19*I$9","v":254.79999999999998}]
[16,{"$f":"'1.3 Adj. Expenses'!B20","v":" Water System Repairs & Maintenance"},633,{"$f":"'1.3 Adj. Expenses'!F20","v":0},null,0,null,null,0,null,null,{"$f":"D20*L$9","v":0}]
[17,{"$f":"'1.3 Adj. Expenses'!B21","v":"     Pumps and Wells"},634,{"$f":"'1.3 Adj. Expenses'!F21","v":11000},null,null,null,null,null,null,null,{"$f":"D21*L$9","v":11000}]
[18,{"$f":"'1.3 Adj. Expenses'!B22","v":"     Lines and Meters"},"635a",{"$f":"'1.3 Adj. Expenses'!F22","v":1607},null,null,null,null,null,null,null,{"$f":"D22*L$9","v":1607}]
[19,{"$f":"'1.3 Adj. Expenses'!B23","v":"     SCADA Maintenance Contract"},"635b",{"$f":"'1.3 Adj. Expenses'!F23","v":2700},null,{"$f":"D23*F$9","v":810},null,null,{"$f":"D23*I$9","v":1889.9999999999998}]
[20,{"$f":"'1.3 Adj. Expenses'!B24","v":"     SCADA"},636,{"$f":"'1.3 Adj. Expenses'!F24","v":0},null,0,null,null,0]
[21,{"$f":"'1.3 Adj. Expenses'!B25","v":"     Fire Hydrants"},637,{"$f":"'1.3 Adj. Expenses'!F25","v":1500},null,{"$f":"D25*F$9","v":450},null,null,{"$f":"D25*I$9","v":1050}]
[22,{"$f":"'1.3 Adj. Expenses'!B26","v":"Interest on Outstanding Loan"},null,{"$f":"'1.3 Adj. Expenses'!F26","v":0},null,0,null,null,0]
[23,{"$f":"'1.3 Adj. Expenses'!B27","v":"Water System Equipment Rental"},639,{"$f":"'1.3 Adj. Expenses'!F27","v":522},null,{"$f":"D27*F$9","v":156.6},null,null,{"$f":"D27*I$9","v":365.4}]
[24,{"$f":"'1.3 Adj. Expenses'!B28","v":"Water System Equipment Maintenance"},642,{"$f":"'1.3 Adj. Expenses'!F28","v":130},null,{"$f":"D28*F$9","v":39},null,null,{"$f":"D28*I$9","v":91}]
[25,{"$f":"'1.3 Adj. Expenses'!B29","v":"Contractual Services - Billing (Meter Reading)"},null,{"$f":"'1.3 Adj. Expenses'!F29","v":0},null,{"$f":"D29*F$8","v":0},null,null,{"$f":"D29*I$8","v":0}]
[26,{"$f":"'1.3 Adj. Expenses'!B30","v":"Insurance - General Liability"},null,{"$f":"'1.3 Adj. Expenses'!F30","v":3991},null,{"$f":"D30*F$9","v":1197.3},null,null,{"$f":"D30*I$9","v":2793.7}]
[27,{"$f":"'1.3 Adj. Expenses'!B31","v":"Regulatory Commission Expense"},null,{"$f":"'1.3 Adj. Expenses'!F31","v":700},null,{"$f":"D31*F$9","v":210},null,null,{"$f":"D31*I$9","v":489.99999999999994}]
[28,{"$f":"'1.3 Adj. Expenses'!B32","v":"Miscellaneous Expenses"},null,{"$f":"'1.3 Adj. Expenses'!F32","v":0},null,0,null,null,0]
[29,{"$f":"'1.3 Adj. Expenses'!B33","v":"      Small Tools"},null,{"$f":"'1.3 Adj. Expenses'!F33","v":36},null,{"$f":"D33*F$9","v":10.799999999999999},null,null,{"$f":"D33*I$9","v":25.2}]
[30,{"$f":"'1.3 Adj. Expenses'!B34","v":"     Communications Equipment & Services"},null,{"$f":"'1.3 Adj. Expenses'!F34","v":11421},null,3426.2999999999997,null,null,7994.7]
[31,{"$f":"'1.3 Adj. Expenses'!B35","v":"     Computer Communications & Services"},null,{"$f":"'1.3 Adj. Expenses'!F35","v":3832},null,1149.5999999999999,null,null,2682.3999999999996]
[32,{"$f":"'1.3 Adj. Expenses'!B36","v":"     Postage"},null,{"$f":"'1.3 Adj. Expenses'!F36","v":1200},null,360,null,null,840]
[33,{"$f":"'1.3 Adj. Expenses'!B37","v":"     Dues and Fees (Pitney Bowes)  Postage"},null,{"$f":"'1.3 Adj. Expenses'!F37","v":2894},null,868.19999999999993,null,null,2025.8]
[34,{"$f":"'1.3 Adj. Expenses'!B38","v":"     Office Supplies"},null,{"$f":"'1.3 Adj. Expenses'!F38","v":868},null,260.39999999999998,null,null,607.59999999999991]
[35,{"$f":"'1.3 Adj. Expenses'!B39","v":"     Office Rent"},null,{"$f":"'1.3 Adj. Expenses'!F39","v":6242},null,1872.6,null,null,4369.3999999999996]
[36,{"$f":"'1.3 Adj. Expenses'!B40","v":"     Bank Fees & Charges"},null,{"$f":"'1.3 Adj. Expenses'!F40","v":355},null,106.5,null,null,248.49999999999997]
[37,{"$f":"'1.3 Adj. Expenses'!B41","v":"     Storage Barn Rent"},null,{"$f":"'1.3 Adj. Expenses'!F41","v":5000},null,1500,null,null,3500]
[38,{"$f":"'1.3 Adj. Expenses'!B42","v":"     Dues"},null,{"$f":"'1.3 Adj. Expenses'!F42","v":63},null,18.899999999999999,null,null,44.099999999999994]
[39,null,657,{"$f":"'1.3 Adj. Expenses'!F43","v":0},null,0,null,null,0,null,null,{"$f":"D43*L$8","v":0}]
[40,"  Total Operation & Maintenance Expenses",null,{"$f":"SUM(D10:D43)","v":179306},null,{"$f":"SUM(F10:F43)","v":40455.899999999994},null,null,{"$f":"SUM(I10:I43)","v":94397.099999999977},null,null,{"$f":"SUM(L10:L43)","v":44453},{"$f":"L44/#REF!*1000","v":{"$error":"#REF!"}},null,{"$f":"F44+I44+L44","v":179305.99999999997}]
[]
[]
[41,"Capital Reserve Account Funding",null,null,null,"100%",null,null,"0%"]
[42,"Annual Depreciation Expense",null,{"$f":"'1.5 Reserve'!C7","v":25049},null,{"$f":"D48","v":25049}]
[43,"  Total Capital Reserve Account Funding",null,{"$f":"Reserve","v":25049},null,{"$f":"D49","v":25049}]
[]
[]
[44,"Return on Investment (Profit)",null,null,null,"30%",null,null,"70%"]
[45,"Return on Investment",null,{"$f":"'1.3 Adj. Expenses'!F52","v":22791},null,{"$f":"D53*F52","v":6837.3},null,null,{"$f":"D53*I52","v":15953.699999999999}]
[46,"  Total Return on Investment (Profit)",null,{"$f":"D53","v":22791},null,{"$f":"F53","v":6837.3},{"$f":"CEILING((F54/$G$7/12),0.1)","v":1.3},null,{"$f":"I53","v":15953.699999999999}]
[]
[]
[47,"Taxes",null,null,null,"100%",null,null,"0%"]
[48,"  Property Tax",408,{"$f":"'1.3 Adj. Expenses'!F55","v":6101},null,{"$f":"D58","v":6101}]
[49,"  Projected Federal and State Income Tax",409,{"$f":"'1.3 Adj. Expenses'!F56","v":0},null,0,null,null,0]
[50,"  Total Taxes",null,{"$f":"SUM(D58:D59)","v":6101},null,{"$f":"SUM(F58:F59)","v":6101},{"$f":"CEILING((F60/$G$7/12),0.05)","v":1.1000000000000001},null,{"$f":"SUM(I58:I59)","v":0},{"$f":"CEILING((I60/$J$7/12),0.05)","v":0}]
[]
[]
[51,"Total Expenses",null,{"$f":"D44+D49+D54+D60","v":233247},null,null,{"$f":"F44+F49+F54+F60","v":78443.199999999997},null,null,{"$f":"I44+I54","v":110350.79999999997},null,null,{"$f":"L44","v":44453},null,{"$f":"G63+J63+M63","v":233246.99999999997}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["-------------------------------------------------- end ------------------------------------------------------"]

{"sheet":"1.2 Notes","index":4,"n_rows":44,"n_cols":10,"rows_kept":44,"cut":false,"hidden":false,"merged":[[4,1,4,9],[0,7,0,9],[34,0,34,3],[43,0,43,3]]}
[null,{"$f":"'1.2 Expense Allocation'!B1","v":"Dammeron Valley Water Works, LLC"},null,null,null,null,null,"Exhibit 1.2"]
[null,"General Rate Case Increase",null,null,null,null,null,null,null,{"$f":"'1.2 Expense Allocation'!M2","v":"Docket No. 15-2025-01"}]
[null,"Expense Allocation (Notes)"]
[]
[null,"Comments:"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
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[]
[]
[]
[]
["-------------------------------------------------- end ------------------------------------------------------"]

{"sheet":"1.3 Adj. Expenses","index":5,"n_rows":68,"n_cols":6,"rows_kept":68,"cut":false,"hidden":false,"merged":[[0,4,0,5],[67,0,67,3],[8,1,8,5],[45,1,45,5],[49,1,49,5],[53,1,53,5]]}
[null,{"$f":"'1.2 Expense Allocation'!B1","v":"Dammeron Valley Water Works, LLC"},null,null,"Exhibit 1.3"]
[null,{"$f":"'1.2 Expense Allocation'!B2","v":"General Rate Case Increase"},null,null,null,{"$f":"'1.2 Expense Allocation'!M2","v":"Docket No. 15-2025-01"}]
[null,"Adjustments to Expenses"]
[]
[null,null,null,null,null,"Adjusted"]
[null,null,null,"Requested",null,"Total"]
[null,null,null,"Expenses","Division","Expense"]
[null,"Expense Category","NARUC #","[From Exh 1.3a]","Adjustments","[To Exhibit 1.2]"]
[null,"Operation & Maintenance Expenses"]
[1,"Salaries & Wages - Employees & Officers","601 & 603",82714,null,{"$f":"D10+E10","v":82714}]
[2,"Payroll Taxes","601 & 603",6931,null,{"$f":"D11+E11","v":6931}]
[3,"Purchased Power for Pumps (Electricity)",615,25425,null,{"$f":"D12+E12","v":25425}]
[4,"Purchased Power for Storage Barn (Electricity)",615,1219,null,1219]
[5,"Materials and Supplies",620,6421,null,6421]
[6,"Contractual Services - Legal and Professional Fees",631,8608,-8608,0]
[7,"Contractual Services - Sand Cove Pipeline Design",631,1789,-1789,0]
[8,"Contractual Services - Accounting",632,1671,null,1671]
[9,"Contractual Services - Legal",633,0,500,500]
[10,"Contractual Services - Testing & Lab Fees",635,364,null,364]
[11," Water System Repairs & Maintenance","636 & 637",null,null,0]
[12,"     Pumps and Wells",null,20451,-9451,11000]
[13,"     Lines and Meters",null,1607,null,1607]
[14,"     SCADA Maintenance Contract",null,8140,-5440,2700]
[15,"     SCADA",null,1131,-1131,0]
[16,"     Fire Hydrants",null,8353,-6853,1500]
[17,"Interest on Outstanding Loan",675,9558,-9558,0]
[18,"Water System Equipment Rental",642,522,null,522]
[19,"Water System Equipment Maintenance",640,130,null,130]
[20,"Contractual Services - Billing (Meter Reading)",639,null,null,0]
[21,"Insurance - General Liability",657,3991,null,3991]
[22,"Regulatory Commission Expense",667,null,{"$f":"250000*0.0028","v":700},700]
[23,"Miscellaneous Expenses",675,null,null,0]
[24,"      Small Tools",null,36,null,36]
[25,"     Communications Equipment & Services",null,11421,null,11421]
[26,"     Computer Communications & Services",null,3832,null,3832]
[27,"     Postage",null,1615,-415,1200]
[28,"     Dues and Fees (Pitney Bowes)  Postage",null,2894,null,2894]
[29,"     Office Supplies",null,868,null,868]
[30,"     Office Rent",null,6242,null,{"$f":"D39+E39","v":6242}]
[31,"     Bank Fees & Charges",null,355,null,355]
[32,"     Storage Barn Rent",null,9398,-4398,5000]
[33,"     Dues",null,63,null,63]
[34]
[35,"Total Operation & Maintenance Expenses",null,{"$f":"SUM(D10:D43)","v":225749},{"$f":"SUM(E10:E43)","v":-46443},{"$f":"SUM(F10:F43)","v":179306}]
[]
[null,"Annual Capital Reserve Account Funding [From Exhibit 1.5]"]
[36,"Annual Capital Reserve Account Funding",403,44535.85,{"$f":"F47-D47","v":-19486.849999999999},{"$f":"Dep_Exp*-1","v":25049}]
[37,"  Total Annual Capital Reserve Account Funding",null,{"$f":"SUM(D46:D47)","v":44535.85},-19486.849999999999,{"$f":"F47","v":25049}]
[]
[null,"Return on Investment (Profit)  [From Exhibit 1.8]"]
[38,"Return on Investment",null,0,{"$f":"F51","v":22791},{"$f":"'1.8 Ret on Inv'!C8","v":22791}]
[39,"  Total Return on Investment (Profit)",null,{"$f":"D51","v":0},{"$f":"E51","v":22791},{"$f":"F51","v":22791}]
[]
[null,"Taxes"]
[40,"Property Tax",408,6101,null,{"$f":"D55+E55","v":6101}]
[41,"Projected Federal and State Income Tax",409,0,{"$f":"-D56","v":0},{"$f":"'1.10 Taxes'!C21","v":0}]
[42,"Total Taxes",null,{"$f":"SUM(D55:D56)","v":6101},{"$f":"SUM(E55:E56)","v":0},{"$f":"SUM(F55:F56)","v":6101}]
[]
[43,"Totals",null,{"$f":"D44+D48+D52+D57","v":276385.84999999998},{"$f":"E44+E48+E52+E57","v":-43138.850000000006},{"$f":"F44+F48+F52+F57","v":233247}]
[]
[]
[]
[]
[]
[]
[]
[]
["-------------------------------------------------- end ------------------------------------------------------"]

{"sheet":"1.3 Notes","index":6,"n_rows":3,"n_cols":5,"rows_kept":3,"cut":false,"hidden":false,"merged":[[0,3,0,4]]}
[null,{"$f":"'1.2 Expense Allocation'!B1","v":"Dammeron Valley Water Works, LLC"},null,"Exhibit 1.3"]
[null,{"$f":"'1.2 Expense Allocation'!B2","v":"General Rate Case Increase"},null,null,{"$f":"'1.2 Expense Allocation'!M2","v":"Docket No. 15-2025-01"}]
[null,"Adjustments to Expenses (Notes)"]

{"sheet":"1.3a Reqested Expenses","index":7,"n_rows":62,"n_cols":17,"rows_kept":62,"cut":false,"hidden":false,"merged":[[4,12,4,16]]}
[null,"Dammeron Valley Water Works, LLC",null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit 1.3a"]
[null,"General Rate Case Increase",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'1.2 Expense Allocation'!M2","v":"Docket No. 15-2025-01"}]
[null,"Requested Expenses Submitted by Dammeron Water"]
[null,"Prepared by Dammeron Water"]
[]
[null,null,null,null,"NARUC\nAccount\nNumber",null,"2012",null,"2013",null,"2014",null,"2015",null,"Projected Expenses",null,"2017"]
[]
[null,"Income"]
[null,null,"427-100 · Water Sales - Residential",null,"461",null,117732.24,null,119544.73,null,106698.08,null,149430.91250000001,null,154127.31260714287,null,158917.64071642861]
[null,null,"428-100 · Water Sales - Irrigation",null,"465",null,38499,null,41136.25,null,43726.5,null,51420.3125,null,52448.71875,null,53497.693124999998]
[null,null,"429-100 · Water Hook-up Fees",null,"474",null,7500,null,15000,null,12000,null,9000,null,30000,null,30000]
[null,null,"430-100 · Standby Water Fees",null,"460",null,21300.66,null,20610.98,null,20220.990000000002,null,25763.724999999999,null,26278.999499999998,null,26804.57949]
[null,null,"430-500 · Conservation Tariff",null,"461",null,3036,null,3024,null,3096,null,4410,null,8278.2000000000007,null,12223.764000000001]
[null,null,"431-100 · Water Administration Fees",null,"474",null,950.75,null,1205,null,1000,null,1051.9166666666667,null,1010.25,null,1010.25]
[null,null,"445-000 · Late Fees",null,"474",null,3966.6,null,4602.29,null,4318.91,null,4295.9333333333334,null,4069.4566666666665,null,4069.4566666666665]
[null,null,"445-100 · NSF Fees",null,"474",null,25,null,0,null,25,null,16.666666666666668,null,16.666666666666668,null,16.666666666666668]
[null,"Total Income",null,null,null,null,193010.25,null,205123.25,null,191085.48,null,245389.46666999999,null,276229.60418999998,null,286540.05066000001]
[null,null,null,null,null,null,193010.25,null,205123.25,null,191085.48,null,245389.46666999999,null,276229.60418999998,null,286540.05066000001]
[null,"Expense"]
[null,null,"615-100 · Bank Charges - WW",null,"675",null,205.5,null,196.6,null,341.1,null,347.92200000000003,null,354.88044000000002,null,361.97804880000001]
[null,null,"617-100 · Contract Maintenance",null,"675",null,2301.75,null,1911.5,null,7824,null,7980.4800000000005,null,8140.0896000000002,null,8302.8913919999995]
[null,null,"629-100 · Depreciation Expense - WW",null,"403",null,53045.2,null,46395.34,null,42806.47,null,43662.599399999999,null,44535.851388000003,null,45426.568415760004]
[null,null,"635-100 · Equipment Rentals - WW",null,"642",null,413.99,null,201.27,null,501.35,null,511.37700000000001,null,521.60454000000004,null,532.03663080000001]
[null,null,"636-100 · Equipment Maintenance",null,"675",null,44.3,null,1488.15,null,125.38,null,127.88759999999999,null,130.44535199999999,null,133.05425903999998]
[null,null,"639-100 · Insurance - WW",null,"659",null,2802.07,null,3053.06,null,3835.86,null,3912.5772000000002,null,3990.8287440000004,null,4070.6453188800006]
[null,null,"641-100 · Interest Expense - WW",null,"427",null,11713.84,null,9218.52,null,9187.23,null,9370.9745999999996,null,9558.3940920000005,null,9749.5619738400001]
[null,null,"645-000 · Accounting Fees - WW",null,"632",null,3612.93,null,2361.38,null,1606.09,null,1638.2118,null,1670.976036,null,1704.3955567200001]
[null,null,"645-100 · Legal & Professional Fees - WW",null,"633",null,216,null,263.5,null,8273.75,null,8439.2250000000004,null,8608.0095000000001,null,8780.1696900000006]
[null,null,"646-000 · Dues & Fees",null,"675",null,2611.98,null,3721.41,null,2781.44,null,2837.0688,null,2893.810176,null,2951.6863795200002]
[null,null,"651-100 · Miscellaneous - WW",null,"675",null,0,null,0,null,-120,null,-122.4,null,-124.84800000000001,null,-127.34496000000001]
[null,null,"655-000 · Personal Property Tax",null,"408",null,0,null,0,null,5863.85,null,5981.1270000000004,null,6100.7495400000007,null,6222.764530800001]
[null,null,"656-100 · Salaries & Wages",null,"601 / 603",null,77180,null,109600,null,79502.86,null,81092.917199999996,null,82714.775544000004,null,84369.071054880013]
[null,null,"656-200 · Payroll taxes",null,"408",null,7291.06,null,9046.6,null,6662.1,null,6795.3420000000006,null,6931.2488400000011,null,7069.8738168000009]
[null,null,"661-100 · Office Supplies - WW",null,null,null,null,null,null,null,null,null,0,null,0,null,0]
[null,null,null,"661-101 · Postage","675",null,1187.58,null,1578.49,null,1552.44,null,1583.4888000000001,null,1615.158576,null,1647.46174752]
[null,null,null,"661-100 · Office Supplies - WW - Other","675",null,1344.39,null,1662.35,null,834.59,null,851.28180000000009,null,868.30743600000005,null,885.67358472000012]
[null,null,"661-100 · Office Supplies - WW",null,"675",null,2531.9699999999998,null,3240.84,null,2387.0300000000002,null,2434.7706000000003,null,2483.4660120000003,null,2533.1353322400005]
[null,null,"663-100 · Office Rent - WW",null,"641",null,6000,null,6000,null,6000,null,6120,null,6242.4000000000005,null,6367.2480000000005]
[null,null,"664-100 · Barn Expense",null,"675",null,210.43,null,0,null,9033.16,null,9213.8232000000007,null,9398.0996640000012,null,9586.0616572800009]
[null,null,"665-000 · Small Tools",null,"675",null,0,null,0,null,34.78,null,35.4756,null,36.185112000000004,null,36.908814240000005]
[null,null,"666-100 · Repairs & Maint - pumps & wells",null,"675",null,1180,null,4973.83,null,19656.72,null,20049.8544,null,20450.851488,null,20859.868517760002]
[null,null,"667-100 · Repairs & Maint - Lines & Meter",null,"675",null,5402.72,null,1324.74,null,1544.82,null,1575.7164,null,1607.230728,null,1639.37534256]
[null,null,"667-130 · Repairs & Upgrades on SCADA",null,"675",null,5899.54,null,7466.01,null,1086.74,null,1108.4748,null,1130.6442959999999,null,1153.25718192]
[null,null,"667-150 · Repairs & Maint - Fire Hydrants",null,"675",null,0,null,0,null,8029,null,8189.58,null,8353.3716000000004,null,8520.4390320000002]
[null,null,"667-160 · Sand Cove Pipeline Design",null,"631",null,0,null,0,null,1719.5,null,1753.89,null,1788.9678000000001,null,1824.7471560000001]
[null,null,"671-100 · Supplies - WW",null,"620",null,343.99,null,2251.9299999999998,null,6171.78,null,6295.2155999999995,null,6421.1199119999992,null,6549.5423102399991]
[null,null,"675-100 · Taxes - WW",null,"408",null,7132.55,null,6582.09,null,0,null,0,null,0,null,0]
[null,null,"680-100 · Telephone - WW",null,null,null,null,null,null,null,null,null,0,null,0,null,0]
[null,null,null,"680-101 · Cell Phone",null,null,7917.94,null,8412.11,null,10977.69,null,11197.2438,null,11421.188676,null,11649.61244952]
[null,null,null,"680-100 · Telephone - WW - Other",null,null,2859.7,null,3147.57,null,3683.25,null,3756.915,null,3832.0533,null,3908.6943660000002]
[null,null,"680-100 · Telephone - WW",null,"675",null,10777.64,null,11559.68,null,14660.94,null,14954.158800000001,null,15253.241976000001,null,15558.306815520002]
[null,null,"683-100 · Travel - WW",null,"650",null,150,null,397.83,null,0,null,0,null,0,null,0]
[null,null,"685-100 · Utilities - WW Pumps",null,"610",null,17973.75,null,20909.61,null,24437.54,null,24926.290800000002,null,25424.816616000004,null,25933.312948320003]
[null,null,"685-150 · Other Utilities",null,"610",null,1181.8,null,1171.99,null,1170.98,null,1194.3996,null,1218.2875919999999,null,1242.6533438399999]
[null,null,"687-100 · Water Testing",null,"635a",null,833,null,183,null,350,null,357,null,364.14,null,371.4228]
[null,null,"745-002 · Fees",null,"675",null,3600,null,0,null,60.52,null,61.730400000000003,null,62.965008000000005,null,64.224308160000007]
[null,"Total Expense",null,null,null,null,224656.01,null,253518.88,null,265534.99,null,270845.68979999999,null,{"$f":"SUM(O20:O33)+SUM(O37:O47)+SUM(O51:O56)","v":276262.60359600006},null,281787.85567000002]
[null,null,null,null,null,null,-31645.759999999998,null,-48395.63,null,-74449.509999999995,null,-25456.223129999998,null,-32.999409999999997,null,4752.19499]
["Net Income",null,null,null,null,null,-31645.759999999998,null,-48395.63,null,-74449.509999999995,null,-25456.223129999998,null,-32.999409999999997,null,4752.19499]
[]
[null,null,null,null,null,null,null,null,"Check",null,0]
[null,null,null,null,null,null,null,null,null,null," "]

{"sheet":"1.4 Rev & Exp","index":8,"n_rows":53,"n_cols":7,"rows_kept":53,"cut":false,"hidden":false,"merged":[[52,0,52,4],[7,1,7,6],[17,1,17,6],[18,4,18,5],[19,4,19,5],[22,4,22,5],[23,4,23,5],[24,4,24,5],[25,4,25,5],[20,4,20,5],[6,2,6,3],[26,1,26,5],[10,1,10,5],[28,1,28,5],[0,5,0,6],[4,2,4,3],[5,2,5,3]]}
[null,{"$f":"'1.2 Expense Allocation'!B1","v":"Dammeron Valley Water Works, LLC"},null,null,null,"Exhibit 1.4"]
[null,{"$f":"'1.2 Expense Allocation'!B2","v":"General Rate Case Increase"},null,null,null,null,{"$f":"'1.2 Expense Allocation'!M2","v":"Docket No. 15-2025-01"}]
[null,"Summary of Revenues and Expenses (Revenue Requirement)"]
[]
[null,null,"Number of"]
[null,null,"Customers",null,"Monthly Rate"]
[null,null,"[From Exh 1.2]",null,"[From Exh 1.2a]",null,"Amount"]
[null,"Revenues"]
[1,"Connected Customers",{"$f":"'1.2 Expense Allocation'!J7","v":384},null,{"$f":"'1.2a Rates'!D16+'1.2a Rates'!D10","v":37.9},null,{"$f":"C9*E9*12","v":174643.19999999998}]
[2,"Standby Customers  (473 minus 384)",{"$f":"'1.2 Expense Allocation'!G7-'1.2 Expense Allocation'!J7","v":89},null,{"$f":"'1.2a Rates'!D10","v":13.9},null,{"$f":"C10*E10*12","v":14845.2}]
[3,"Total Revenue     ",null,null,null,null,{"$f":"G9+G10","v":189488.4}]
[]
[6,"After Taxes"]
[7,"Connected Customers",null,null,null,12,{"$f":"C14*E14*F14","v":0}]
[8,"Standby Customers",null,null,null,12,{"$f":"C15*E15*F15","v":0}]
[9,"  Total Revenue After Taxes",null,null,null,null,{"$f":"G14+G15","v":0}]
[10]
[null,"Expenses"]
[null,null,null,null,"References"]
[4,{"$f":"'1.2 Expense Allocation'!B44","v":"  Total Operation & Maintenance Expenses"},null,null,"[From Exhibit 1.2]",null,{"$f":"OandM_Exp","v":179306}]
[5,"  Less: Variable Expenses",null,null,"[From Exhibit 1.2]",null,{"$f":"-'1.2 Expense Allocation'!M63","v":-44453}]
[6,"  Total Fixed Operation & Maintenance Expenses",null,null,null,null,{"$f":"G20+G21","v":134853}]
[7,{"$f":"'1.2 Expense Allocation'!B60","v":"  Total Taxes"},null,null,"[From Exhibit 1.2]",null,{"$f":"'1.2 Expense Allocation'!D60","v":6101}]
[8,{"$f":"'1.2 Expense Allocation'!B59","v":"  Projected Federal and State Income Tax"},null,null,null,null,{"$f":"'1.2 Expense Allocation'!D59","v":0}]
[9,{"$f":"'1.2 Expense Allocation'!B49","v":"  Total Capital Reserve Account Funding"},null,null,"[From Exhibit 1.5]",null,{"$f":"Reserve","v":25049}]
[10,{"$f":"'1.2 Expense Allocation'!B54","v":"  Total Return on Investment (Profit)"},null,null,"[From Exhibit 1.8]",null,{"$f":"'1.8 Ret on Inv'!C8","v":22791}]
[11,"  Total Expenses (Less: Variable Expenses)     ",null,null,null,null,{"$f":"G22+SUM(G23:G26)","v":188794}]
[]
[12,"Projected Annual Amount Over/(Under) Earned (line 3 - line 11)xx",null,null,null,null,{"$f":"G11-G27","v":694.39999999999418}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["-------------------------------------------------- end ------------------------------------------------------"]

{"sheet":"1.5 Reserve","index":9,"n_rows":47,"n_cols":4,"rows_kept":47,"cut":false,"hidden":false,"merged":[[46,0,46,2],[5,1,5,3]]}
[null,{"$f":"'1.2 Expense Allocation'!B1","v":"Dammeron Valley Water Works, LLC"},null,"Exhibit 1.5"]
[null,{"$f":"'1.2 Expense Allocation'!B2","v":"General Rate Case Increase"},null,{"$f":"'1.2 Expense Allocation'!M2","v":"Docket No. 15-2025-01"}]
[null,"Capital Reserves"]
[]
[null,"Description","Amount","  References"]
[null,"Annual Capital Reserve Account Funding"]
[1,"Annual Depreciation Expense",{"$f":"Dep_Exp*-1","v":25049},"  [From Exhibit 1.6]"]
[2]
[3,"  Total Annual Capital Reserve Account Funding",{"$f":"C7","v":25049},"  [To Exhibit 1.3]"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["-------------------------------------------------- end ------------------------------------------------------"]

{"sheet":"1.6 Deprec","index":10,"n_rows":91,"n_cols":12,"rows_kept":91,"cut":false,"hidden":false,"merged":[[90,2,90,4],[4,1,4,4],[4,5,4,11],[0,10,0,11],[1,10,1,11]]}
[null,{"$f":"'1.2 Expense Allocation'!B1","v":"Dammeron Valley Water Works, LLC"},null,null,null,null,null,null,null,null,"Exhibit 1.6"]
[null,{"$f":"'1.2 Expense Allocation'!B2","v":"General Rate Case Increase"},null,null,null,null,null,null,null,null,{"$f":"'1.2 Expense Allocation'!M2","v":"Docket No. 15-2025-01"}]
[null,"Depreciation Expense & Accumulated Depreciation Reconciliation"]
[]
[null,"Depreciation Rates for Water Utilities Per R746-332",null,null,null,"2014 Plant Accounts"]
[null,"NARUC Acct\n#","Account Name","Depreciation Rate Applied","Average Service Life (Years)","Beginning Balance","Additions","Balance at end of Year","Accumulated Depreciation","Annual Depreciation as Calculated by Dammeron Water","Correct Annual Depreciation Expense for Year","Accum Depreciation through the end of Year"]
[null,null,"Depreciable"]
[1,304,"Structures and Improvements",2.9000000000000001E-2,35,1272.8800000000001,null,{"$f":"IF(F8+G8=0,0,F8+G8)","v":1272.8800000000001},-1272.8800000000001,0,{"$f":"ROUND(IF((H8+I8)>(H8*$D8),(H8*$D8*-1),((H8+I8))*-1),0)","v":0},{"$f":"I8+K8","v":-1272.8800000000001}]
[2,305,"Collecting and Impounding Reservoirs",0.02,50,null,null,0,null,0,{"$f":"ROUND(IF((H9+I9)>(H9*$D9),(H9*$D9*-1),((H9+I9))*-1),0)","v":0},{"$f":"I9+K9","v":0}]
[3,306,"Lakes, Rivers, and Other Intakes",2.9000000000000001E-2,35,null,null,0,null,0,0,0]
[4,307,"Wells and Springs",null,null,null,null,null,null,null,null,0]
[5,null,"  Well #3 - DVWW",0.04,25,17115,null,17115,-17115,0,0,-17115]
[6,null,"  Well #3 Improvements",0.04,25,24485,null,24485,-23332.89,-816.17,{"$f":"ROUND(IF((H13+I13)>(H13*$D13),(H13*$D13*-1),((H13+I13))*-1),0)","v":-979},-24311.89]
[null,null,"   2004 New Water Line"]
[7,null,"  New Water Line and Well 12/31/04",0.04,25,430180.07,null,430180.07,-130249,{"$f":"H15*D15*-1","v":-17207.202799999999}]
[8,null,"  New Water Line and Well 12/31/04",0.04,25,{"$f":"F15*-0.5","v":-215090.035},null,-215090.035,130249,null,{"$f":"(H15+H16)*D16*-1","v":-8603.6013999999996},{"$f":"K16+I15","v":-138852.60139999999}]
[9,null,"  Water Line & Well #4 03/01/05",0.04,25,10807,null,10807,-3182.12,{"$f":"H17*D17*-1","v":-432.28000000000003}]
[10,null,"  Water Line & Well #4 03/01/05",0.04,25,{"$f":"F17*-0.5","v":-5403.5},null,-5403.5,3182.12,null,{"$f":"(H17+H18)*D18*-1","v":-216.14000000000001},{"$f":"K18+I17","v":-3398.2599999999998}]
[11,null,"  Well #4 & Tank - Other",0.04,25,7896.44,null,7896.44,-3992.09,{"$f":"H19*D19*-1","v":-315.85759999999999}]
[12,null,"  Well #4 & Tank - Other",0.04,25,{"$f":"F19*-0.5","v":-3948.22},null,-3948.22,3992.09,null,{"$f":"(H19+H20)*D20*-1","v":-157.9288},{"$f":"K20+I19","v":-4150.0187999999998}]
[null,null,null,null,null,{"$f":"SUM(F15:F20)","v":224441.755},null,{"$f":"SUM(H15:H20)","v":224441.755},{"$f":"SUM(I15:I20)","v":0},{"$f":"SUM(J15:J20)","v":-17955.340399999997},{"$f":"SUM(K15:K20)","v":-8977.6701999999987},{"$f":"SUM(L15:L20)","v":-146400.88019999999}]
[]
[13,null,"  Well #3 SCADA Improvements",0.04,25,23566.19,null,{"$f":"IF(F23+G23=0,0,F23+G23)","v":23566.19},-5106.01,-785.54,{"$f":"ROUND(IF((H23+I23)>(H23*$D23),(H23*$D23*-1),((H23+I23))*-1),0)","v":-943},-6049.01]
[14,null,"  Water Lines Homestead East Com",0.04,25,6412.65,null,6412.65,-961.92,-213.76,{"$f":"ROUND(IF((H24+I24)>(H24*$D24),(H24*$D24*-1),((H24+I24))*-1),0)","v":-257},-1218.92]
[15,null,"     Total Wells and Springs",null,null,{"$f":"F12+F13+F21+F23+F24","v":296020.59500000003},{"$f":"SUM(G12:G20)","v":0},{"$f":"H12+H13+H21+H23+H24","v":296020.59500000003},{"$f":"I12+I13+I21+I23+I24","v":-46515.82},{"$f":"J12+J13+J21+J23+J24","v":-19770.810399999995},{"$f":"K12+K13+K21+K23+K24","v":-11156.670199999999},{"$f":"L12+L13+L21+L23+L24","v":-195095.70019999999}]
[16,308,"Infiltration Galleries and Tunnels",0.04,25,null,null,0,null,null,{"$f":"ROUND(IF((H26+I26)>(H26*$D26),(H26*$D26*-1),((H26+I26))*-1),0)","v":0},0]
[17,309,"Supply Mains",0.02,50,null,null,0,null,null,0,0]
[18,310,"Power Generation Equipment",0.09,10,null,null,0,null,null,0,0]
[19,311,"Pumping Equipment",0.05,20,null,null,null,null,null,0,0]
[20,null,"  Pumps and Pump houses",0.05,20,15170.84,null,15170.84,-15170.84,0,0,-15170.84]
[21,null,"  Pumps and Pump houses",0.05,20,11970,null,11970,-11970,0,0,-11970]
[22,null,"  New Pump #3",0.05,20,7124.14,null,7124.14,-7124.14,0,0,-7124.14]
[23,null,"  Flow Meters on Pumps",0.05,20,3628.5,null,3628.5,-3628.5,0,0,-3628.5]
[24,null,"  Sort Start Generator Box",0.05,20,3518.46,null,3518.46,-3518.46,0,0,-3518.46]
[25,null,"  Concrete around Valves and Bowels",0.05,20,2605,null,2605,-824.93,-173.67,-130,-954.93]
[26,null,"  New Motor and Bowls",0.05,20,7870,null,7870,-2361.0100000000002,-524.66999999999996,-394,-2755.01]
[27,null,"    Total Pumping Equipment",null,null,{"$f":"SUM(F30:F36)","v":51886.94},{"$f":"SUM(G30:G36)","v":0},51886.94,-44597.880000000005,-698.33999999999992,-524,-45121.880000000005]
[28,320,"Water Treatment Equipment",0.05,20,null,null,0,null,null,0,0]
[29,330,"Distribution Reservoirs & Standpipes",3.3000000000000002E-2,30,null,null,0,null,null,0,0]
[30,null,"  Water Tanks 2",3.3000000000000002E-2,30,187751.75,null,187751.75,-92371.34,-4693.79,-6196,-98567.34]
[31,null,"  1995 Water Tanks",3.3000000000000002E-2,30,30111.06,null,30111.06,-15808.32,-752.78,-994,-16802.32]
[32,null,"    Total Distribution Reservoirs & Standpipes",null,null,{"$f":"SUM(F40:F41)","v":217862.81},{"$f":"SUM(G40:G41)","v":0},217862.81,-108179.66,-5446.57,-7190,-115369.66]
[33,331,"Transmission and Distribution Mains",null,null,null,null,null,null,null,null,0]
[34,null,"  Westside Transmission Line 2012",0.02,50,{"$f":"288289.21","v":288289.21000000002},null,288289.21000000002,-22422.49,-9609.64]
[35,null,"  Westside Transmission Line 2012",0.02,50,{"$f":"-288289.21","v":-288289.21000000002},null,{"$f":"IF(F45+G45=0,0,F45+G45)","v":-288289.21000000002},22422.49]
[36,null,"  Transmission Lines DVWW",0.02,50,93196.25,null,93196.25,-66996.39,-3106.54,{"$f":"ROUND(IF((H46+I46)>(H46*$D46),(H46*$D46*-1),((H46+I46))*-1),0)","v":-1864},-68860.39]
[37,null,"  Transmission Lines",0.02,50,62368.98,null,62368.98,-43658.35,-2078.9699999999998,-1247,-44905.35]
[38,null,"  Transmission Lines",0.02,50,29192,null,29192,-29192,0,0,-29192]
[39,null,"    Total Transmission & Distribution Mains",null,null,{"$f":"SUM(F44:F48)","v":184757.23},{"$f":"SUM(G44:G48)","v":0},184757.23,-139846.74,-14795.15,-3111,-142957.74]
[40,333,"Services",3.3000000000000002E-2,30,null,null,0,null,null,{"$f":"ROUND(IF((H50+I50)>(H50*$D50),(H50*$D50*-1),((H50+I50))*-1),0)","v":0},0]
[41,334,"Meters and Meter Installations",2.5999999999999999E-2,35,null,null,0,null,null,0,0]
[42,335,"Hydrants",2.4E-2,40,null,null,0,null,null,0,0]
[43,336,"Backflow Prevention Devices",2.5999999999999999E-2,35,null,null,0,null,null,0,0]
[44,339,"Other Plant & Misc. Equipment",0.09,10,null,null,0,null,null,0,0]
[45,340,"Office Furniture and Equipment",4.8000000000000001E-2,20,3922.53,null,3922.53,-3152.54,-224.16,-188,-3340.54]
[46,341,"Transportation Equipment",0.129,7,null,null,0,null,null,0,0]
[47,342,"Stores Equipment",0.05,20,null,null,0,null,null,0,0]
[48,343,"Tools, Shop and Garage Equipment",6.3E-2,15,null,null,0,null,null,0,0]
[49,null,"  Husky Generator",6.3E-2,15,480.14,null,480.14,-312.10000000000002,-96.03,-30,-342.1]
[50,null,"  Hard Wire Generator",6.3E-2,15,2512,null,2512,-1716.53,-502.4,-158,-1874.53]
[51,null,"  100hp Motor",6.3E-2,15,15012.72,null,15012.72,-10258.68,-3002.54,-946,-11204.68]
[52,null,"  Well Equipment",6.3E-2,15,4240,null,4240,-2826.67,-848,-267,-3093.67]
[53,null,"  Rat Proof Generator",6.3E-2,15,759,null,759,-493.35,-151.80000000000001,-48,-541.35]
[54,null,"    Total Tools, Shop and Garage Equipment",null,null,{"$f":"SUM(F59:F63)","v":23003.86},{"$f":"SUM(G59:G63)","v":0},23003.86,-15607.330000000002,-4600.7699999999995,-1449,-17056.330000000002]
[55,344,"Laboratory Equipment",6.7000000000000004E-2,15,null,null,0,0,null,0,0]
[56,345,"Power Operated Equipment",0.09,10,15000,null,15000,-15000,0,0,-15000]
[57,346,"Communication Equipment",null,null,null,null,null,null,null,null,0]
[58,null,"  Telementry System 5/12/01",0.09,10,15890.36,null,15890.36,-10215.23,0,-1430,-11645.23]
[59,null,"  SCADA Telementry System 6/11/05",0.09,10,31428.09,null,31428.09,-31428.09,0,0,-31428.09]
[60,null,"  SCADA Tech Equipment",0.09,10,10242.68,null,10242.68,-10242.68,0,0,-10242.68]
[61,null,"  Software",0.09,10,2000,null,2000,-2000,0,0,-2000]
[62,null,"  E&M Software",0.09,10,14800,null,14800,-14800,0,0,-14800]
[63,null,"     Total Communication Equipment",null,null,{"$f":"SUM(F68:F72)","v":74361.13},0,74361.13,-68686,0,-1430,-70116]
[64,347,"Miscellaneous Equipment",0.09,10,null,null,null,null,null,null,0]
[65,348,"Other Tangible Plant",0.09,10,null,null,0,null,null,0,0]
[70,null,null,"Total",null,{"$f":"SUM(F8:F10)+F25+SUM(F26:F28)+F37+F38+F42+F49+SUM(F50:F57)+F64+SUM(F65:F66)+F73+SUM(F74:F75)","v":868087.97500000009},0,868087.97500000009,-442858.85,-45535.800399999993,{"$f":"ROUND(SUM(K8:K10)+K25+SUM(K26:K28)+K37+K38+K42+K49+SUM(K50:K57)+K64+SUM(K65:K66)+K73+SUM(K74:K75),0)","v":-25049},-605330.73019999999]
[null,null,null,null,"Tot Adj.",{"$f":"F16+F18+F20+F45","v":-512730.96500000003},null,"[To Exh 1.7]",null,null,"[To Exh 1.5]","[To Exh 1.7]"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"-------------------------------------------------- end ------------------------------------------------------"]

{"sheet":"1.6 Deprec Notes","index":11,"n_rows":3,"n_cols":5,"rows_kept":3,"cut":false,"hidden":false,"merged":[[0,4,0,5],[1,4,1,5]]}
[null,{"$f":"'1.2 Expense Allocation'!B1","v":"Dammeron Valley Water Works, LLC"},null,null,"Exhibit 1.6"]
[null,{"$f":"'1.3 Adj. Expenses'!B2","v":"General Rate Case Increase"},null,null,"Docket No. 15-2025-01"]
[null,"Depreciation Expense & Accumulated Depreciation Reconciliation (Notes)"]

{"sheet":"1.7 Rate Base","index":12,"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,{"$f":"'1.2 Expense Allocation'!B1","v":"Dammeron Valley Water Works, LLC"},null,null,null,"Exhibit 1.7"]
[null,{"$f":"'1.2 Expense Allocation'!B2","v":"General Rate Case Increase"},null,null,null,{"$f":"'1.2 Expense Allocation'!M2","v":"Docket No. 15-2025-01"}]
[null,"Rate Base"]
[]
[null,null,null,null,"Division"]
[null,null,"Requested in",null,"Proposed"]
[null,"Description","Rate Case","Adjustments","Rate base"," Reference"]
[1,"Rate base Summary"]
[2,"Utility Plant in Service",null,null,{"$f":"E22","v":262757.2448000001}," (From Line 8)"]
[3,"Working Capital",null,null,{"$f":"E35","v":22127.178082191782}," (From Line 14)"]
[4,"  Total Rate base [Line 2 + Line 3]",null,null,{"$f":"E9+E10","v":284884.4228821919}," [To Exhibit 1.8]"]
[]
[]
[5,"Utility Plant in Service (Investment Included in Rate base)"]
[6,"Utility Plant In Service",{"$f":"'1.6 Deprec'!F76-'1.6 Deprec'!F77","v":1380818.9400000002},{"$f":"E15-C15","v":-512730.96500000008},{"$f":"Tot_Assets","v":868087.97500000009}," [From Exhibit 1.6]"]
[7,"Accumulated Depreciation",null,null,{"$f":"Accum_Dep","v":-605330.73019999999}," [From Exhibit 1.6]"]
[8,"Net Utility Plant In Service",null,null,{"$f":"SUM(E15:E16)","v":262757.2448000001}]
[9]
[11,"Contributions In Aid of Construction ",0,{"$f":"E19-C19","v":0}]
[12,"Accum. Amor. CIAC",0,{"$f":"E20-C20","v":0}]
[13,"Net Contributions In Aid of Construction",{"$f":"SUM(C19:C20)","v":0},0]
[14,"  Net Utility Plant in Service (Investment Included in Rate Base)",null,null,{"$f":"E17+E21","v":262757.2448000001}]
[]
[]
[9,"Working Capital"]
[10,"Customer Deposits",0,0,0]
[]
[9,"Cash Working Capital (To allow for 45 days of cash on hand)"]
[10,"Cash on Hand [From Exh D-3 of Application]",null,{"$f":"E29-C29","v":170},170]
[11,"Total Operations & Maintenance Expense",{"$f":"'1.3 Adj. Expenses'!D44","v":225749},{"$f":"E30-C30","v":-46443},{"$f":"OandM_Exp","v":179306}," [From Exhibit 1.3]"]
[12,"Less: Purchased Water"]
[13,"Adjusted Total Operations & Maintenance Exp.",{"$f":"SUM(C29:C31)","v":225749},-46273,{"$f":"SUM(E29:E31)","v":179476}]
[14,"Cash Working Capitol (line 13 X (45/365))",null,null,{"$f":"E32*45/365","v":22127.178082191782}]
[]
[15,"  Net Working Capital",{"$f":"SUM(C28:C28)","v":0},{"$f":"SUM(D26:D28)","v":0},{"$f":"E26+E33","v":22127.178082191782},"[Lines 14 + 16 + 22]"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["-------------------------------------------------- end ------------------------------------------------------"]

{"sheet":"1.8 Ret on Inv","index":13,"n_rows":33,"n_cols":7,"rows_kept":33,"cut":false,"hidden":false,"merged":[[0,5,0,6],[2,5,2,6],[3,0,3,1],[33,1,33,6],[17,1,17,4],[5,3,5,6],[6,3,6,6],[1,5,1,6]]}
[null,{"$f":"'1.2 Expense Allocation'!B1","v":"Dammeron Valley Water Works, LLC"},null,null,null,"Exhibit 1.8"]
[null,{"$f":"'1.2 Expense Allocation'!B2","v":"General Rate Case Increase"},null,null,null,{"$f":"'1.2 Expense Allocation'!M2","v":"Docket No. 15-2025-01"}]
[null,"Return on Investment"]
[]
[null,"Description","Amount",null,null,"Reference"]
[1,"Rate Base",{"$f":"'1.7 Rate Base'!E11","v":284884.4228821919}," [From Exhibit 1.7]"]
[2,"Rate of Return on Investment",0.08]
[3,"Return On Investment [line 1 X line 2]",{"$f":"ROUND(C6*C7,0)","v":22791},null," "]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"-------------------------------------------------- end ------------------------------------------------------"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Not Applicable in this case  IGNORE"]
["(a)","Return Calculation"," "," ",null," "]
[null,"Description","Amount","Percentage",null,"Allowed Rate of Return","Return Amount"]
[9,"Common Equity",0,{"$f":"ROUND(C30/C33,4)","v":0},null,0.12,{"$f":"ROUND(F30*D30,4)","v":0}]
[10,"Misc. current & accrued liabilities",0,{"$f":"ROUND(C31/$C$33,4)","v":0},null,0.06,{"$f":"ROUND(F31*D31,4)","v":0}]
[11,"Net CIAC",1.0000000000000001E-5,{"$f":"ROUND(C32/$C$33,4)","v":1},null,0.12,{"$f":"ROUND(F32*D32,4)","v":0.12}]
[12,"Totals",{"$f":"SUM(C30:C32)","v":1.0000000000000001E-5},{"$f":"SUM(D30:D32)","v":1},null,null,{"$f":"SUM(G30:G32)","v":0.12}]

{"sheet":"1.10 Taxes","index":14,"n_rows":32,"n_cols":5,"rows_kept":32,"cut":false,"hidden":true,"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,{"$f":"'1.2 Expense Allocation'!B1","v":"Dammeron Valley Water Works, LLC"},null,"Exhibit 1.10"]
[null,{"$f":"'1.2 Expense Allocation'!B2","v":"General Rate Case Increase"},null,null,{"$f":"#REF!","v":{"$error":"#REF!"}}]
[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",{"$f":"'1.4 Rev & Exp'!G11","v":189488.4},"[From Exhibit 1.4]"]
[8,"Projected Operation & Maintenance Expenses",{"$f":"-'1.4 Rev & Exp'!G20","v":-179306},"[From Exhibit 1.3]"]
[9,"Projected Depreciation Expense",{"$f":"Dep_Exp","v":-25049},"[From Exhibit 1.6]"]
[10,"Projected Net Taxable Income",{"$f":"SUM(C13:C15)","v":-14866.600000000006}]
[11]
[12]
[13,"Estimated Federal and State Income Tax Obligation\n [line 5 X line 10]",{"$f":"C16*C11","v":-3716.6500000000015}]
[]
[14,"Company is Non-Profit and owes no Income Taxes",0,"[To Exhibit 1.3]"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["-------------------------------------------------- end ------------------------------------------------------"]

{"sheet":"Macro","index":15,"n_rows":9,"n_cols":3,"rows_kept":9,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[null,"System",{"$f":"'1.2a Rates'!D10","v":13.9}]
[null,"User",{"$f":"'1.2a Rates'!D10+'1.2a Rates'!D16","v":37.9}]
[null,"Variable",{"$f":"'1.2a Rates'!D22","v":0.30000000000000004}]