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[null,"Pineview West Water Company",null,null,"Exhibit 2.1"]
[null,"General Rate Case Increase",null,null,"Docket No.19-2438-01"]
[null,"Index",null,null,"2020-10-16"]
[]
[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 2.2"]
[null,2.2999999999999998,"Expense Allocation",{"$f":"'2.3 Expense Allocation'!B3","v":"Allocation of Annual Expenses and Annual Rates"},"Categorizes expenses as either Fixed or Variable expenses.",2]
[null,"2.3.a","Notes",{"$f":"'2.3.a Notes'!B3","v":"Expense Allocation (Notes)"},"Notes and comments regarding Exhibit 2.3",4]
[null,2.4,"Adj. Expense",{"$f":"'2.4 Adj. Expenses'!B3","v":"Adjustments to Expenses"},"Shows the adjustments recommended by the Division to the expense amounts on the Company’s Annual Reports or that that were submitted by the Company",5]
[null,"2.4.a","Notes",{"$f":"'2.4.a Notes'!B3","v":"Adjustments to Expenses (Notes)"},"Notes and comments regarding Exhibit 2.4",6]
[null,2.5,"Rev & Exp",{"$f":"'2.5 Rev & Exp'!B3","v":"Summary of Revenues and Expenses (Revenue Requirement)"},"Summarizes the adjusted expenses and shows the revenues required to fund these expenses.",7]
[null,2.6,"Cap. Reserve",{"$f":"'2.6 Cap. Reserve'!B3","v":"Capital Reserves"},"Sets the minimum Capital Reserves funding requirements.",8]
[null,2.7,"Deprec",{"$f":"'2.7 Deprec'!B3","v":"Depreciation Expense & Accumulated Depreciation Reconciliation"},"Lists the Company's assets and calculates the Depreciation Expense and Accumulated Depreciation",9]
[null,2.8,"CIAC",{"$f":"'2.8 CIAC'!B3","v":"Contribution in Aid of Construction (CIAC) & Amortization of CIAC"},"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"},"Calculates the company's return on its investment it has an opportunity to earn.",12]
[null,2.11,"Taxes",{"$f":"'2.11 Taxes'!B3","v":"Projected Federal & State Income Taxes"},"Estimates the Company's Federal and State Income Tax liability.  ",13]
[]
[]
[]
[null,"-------------------------------------------------- end ------------------------------------------------------"]

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["back",{"$f":"'2.1 INDEX'!B1","v":"Pineview West Water Company"},null,null,null,null,"Exhibit 2.2"]
[null,{"$f":"'2.1 INDEX'!B2","v":"General Rate Case Increase"},null,null,null,null,{"$f":"'2.1 INDEX'!E2","v":"Docket No.19-2438-01"}]
[null,"Rate Schedule",null,null,null,null,null,{"$f":"'2.1 INDEX'!E3","v":"2020-10-16"}]
[]
[null,"Fixed Expenses",null,"Reference","Annual Rate  ","Monthly Rate  "]
[1,"Operation & Maintenance Expenses (System)",null," [From Exhibit 2.3]",{"$f":"'2.3 Expense Allocation'!$G$46","v":76.023344537815134},{"$f":"CEILING((E6/12),0.05)","v":6.3500000000000005}]
[2,"Capital Reserve Account Funding",null," [From Exhibit 2.3]",{"$f":"'2.3 Expense Allocation'!$G$50","v":232.96806722689075},{"$f":"CEILING((E7/12),0.05)","v":19.450000000000003}]
[3,"Return on Investment (Profit)",null," [From Exhibit 2.3]",{"$f":"'2.3 Expense Allocation'!$G$54","v":0},{"$f":"CEILING((E8/12),0.05)","v":0}]
[4,"Monthly Fixed System Rate: (Paid by all qualified lots in Service Area) before taxes *",null,null,null,{"$f":"CEILING((SUM(F6:F8)),1)","v":26}]
[5,"Taxes",null," [From Exhibit 2.3]",{"$f":"'2.3 Expense Allocation'!$G$61","v":0},{"$f":"CEILING((E10/12),0.05)","v":0}]
[6,"Monthly Fixed System Rate: (Paid by all qualified lots in Service Area) after taxes *",null,null,null,{"$f":"F9+F10","v":26},"Monthly Stand-by Rate"]
[7]
[8,"Operation & Maintenance Expenses (System Usage)",null," [From Exhibit 2.3]",{"$f":"'2.3 Expense Allocation'!$J$46","v":441.61661538461539},{"$f":"CEILING((E13/12),0.05)","v":36.85}]
[9,"Capital Reserve Account Funding",null," [From Exhibit 2.3]",{"$f":"'2.3 Expense Allocation'!J50","v":76.162637362637369},{"$f":"CEILING((E14/12),0.05)","v":6.3500000000000005}]
[10,"Return on Investment (Profit)",null," [From Exhibit 2.3]",{"$f":"'2.3 Expense Allocation'!$J$54","v":0},{"$f":"CEILING((E15/12),0.05)","v":0}]
[11,"Monthly Fixed System Usage Rate *",null,null,null,{"$f":"CEILING((F13+F14+F15),1)","v":44}]
[12,"Monthly Fixed System Rate",null,"[From Line 7, above]",null,{"$f":"F11","v":26}]
[13,"Monthly Base Rate for all Connected Customers",null,null,null,{"$f":"F16+F17","v":70},"Monthly Base Rate \nfor Connected Customers"]
[14]
[15,"Variable Expenses"]
[16,"Variable Water Consumption Expenses",null," [From Exhibit 2.3]",null,{"$f":"'2.3 Expense Allocation'!L46","v":32200}]
[17,"Total Gallons Used",null," [From Division of Drinking Water]",null,{"$f":"'2.3 Expense Allocation'!M9","v":4981999}]
[18,"Variable Water Consumption Rate (Paid for each 1,000 gallons water used)  **",null,null,null,{"$f":"ROUND(CEILING((F21/F22)*1000,0.5),2)","v":6.5},"Cost per 1,000 gals\n "]
[19,null,null,null," (Line 17 ÷ (Line 18 X 1,000 Gallons))"]
[20]
[21,"Recommended Rate Schedule",null,null,"Recommended Usage Amounts"]
[22,"Monthly Rates",null,null,"Monthly Water Usage Amounts "]
[23]
[24,"Standby Rate",{"$f":"F11","v":26},"(From Line 6)"]
[25,"Base Rate for Connected Customers",{"$f":"F18","v":70},"(From Line 13)",0,0]
[26,"Tier 1 (Per 1,000 Gallons)",0,"(First 8,000 gals Inc in Base Rates)",1,8000]
[27,"Tier 2 (Per 1,000 Gallons)",{"$f":"F23","v":6.5},"(From Line 18)",{"$f":"F31+1","v":8001},{"$f":"F31+8000","v":16000}]
[28,"Tier 3 (Per 1,000 Gallons) **",{"$f":"ROUND(CEILING((C32*2),0.5),2)","v":13}," (Line 27 X 2)",{"$f":"F32+1","v":16001},{"$f":"F32+8000","v":24000}]
[29,"Tier 4 (Per 1,000 Gallons) **",{"$f":"ROUND(CEILING((C33*1.5),0.5),2)","v":19.5}," (Line 28 X 1.5)",{"$f":"F33+1","v":24001},{"$f":"F33+8000","v":32000}]
[30,"Tier 5 (Per 1,000 Gallons) **",{"$f":"ROUND(CEILING((C34*1.5),0.5),2)","v":29.5}," (Line 29 X 1.5)",{"$f":"F34+1","v":32001},"> 32,001 gals"]
[31]
[32]
[33,"Billing Range"]
[34,"Monthly Rates",null,"Monthly Water Usage Amounts ",null,"Minimum Billing in Tier","Maximum Billing in Tier"]
[35]
[36]
[37,"Tier 1 (Per 1,000 Gallons)",{"$f":"C31","v":0},"> 0 gals ",8000,{"$f":"C30","v":70},{"$f":"ROUND(((E42*C42)/1000)+F42,2)","v":70}]
[38,"Tier 2 (Per 1,000 Gallons)",{"$f":"C32","v":6.5},{"$f":"E42+1","v":8001},{"$f":"E42+8000","v":16000},{"$f":"ROUND((D43-E42)*C43/1000+G42,2)","v":70.010000000000005},{"$f":"ROUND((E43-D43)*C43/1000+C30,2)","v":121.99}]
[39,"Tier 3 (Per 1,000 Gallons)",{"$f":"C33","v":13},{"$f":"E43+1","v":16001},{"$f":"E43+8000","v":24000},{"$f":"ROUND((D44-E43)*C44/1000+G43,2)","v":122},{"$f":"ROUND((E44-D44)*C44/1000+G43,2)","v":225.98}]
[40,"Tier 4 (Per 1,000 Gallons)",19.5,{"$f":"E44+1","v":24001},{"$f":"E44+8000","v":32000},{"$f":"ROUND((D45-E44)*C45/1000+G44,2)","v":226},{"$f":"ROUND((E45-D45)*C45/1000+G44,2)","v":381.96}]
[41,"Tier 5 (Per 1,000 Gallons)",29.5,{"$f":"E45+1","v":32001},"Plus",{"$f":"ROUND((D46-E45)*C46/1000+G45,2)","v":381.99},"Plus"]
[42]
[43,"*    Rounded up to the nearest $1.00"]
[44,"**    Rounded up to the nearest $.50"]
[45]
[46]
[47,"-------------------------------------------------- end ------------------------------------------------------"]
[48,"End above this line for printing exhibit or for saving as a pdf file"]
[49,null,null,null,"Table 4"]
[50,null,null,null,"Sample Billing Amounts Comparing Current to Proposed Billings"]
[51,null,null,null,"Gallons","Current Billing","Proposed Billing","Increase"]
[52,"Gallons Used:",8001,null,8000,{"$f":"((E57-7500)/1000*5)+55","v":57.5},{"$f":"ROUND(MAX(0,IF(($E57>=$E$43),(($E$43-$D$43)*$C$43/1000),(($E57-$E$42)*$C$43/1000))),2)+ROUND(MAX(0,IF(($E57>=$E$44),(($E$44-$D$44)*$C$44/1000),(($E57-$E$43)*$C$44/1000))),2)+ROUND(MAX(0,IF(($E57>=$E$45),(($E$45-$D$45)*$C$45/1000),(($E57-$E$44)*$C$45/1000))),2)+ROUND(MAX(0,IF(($E57>=$D38),(($E57-$E$45)*$C$46/1000),(0)))+$C$30,2)","v":70},{"$f":"(G57-F57)/F57","v":0.21739130434782608}]
[53,null,null,null,9106,63.03,77.19,{"$f":"(G58-F58)/F58","v":0.22465492622560679},1]
[54,"Connected Customers: Base Amount",{"$f":"C30","v":70},null,12187,78.435000000000002,97.22,{"$f":"(G59-F59)/F59","v":0.23949767323261295},2]
[55,"Amount per Tier 1",{"$f":"MAX(0,IF(($C$57>$E42),($E42*$C42/1000),(($C$57-0)*$C42/1000)))","v":0},null,15000,92.5,115.5,{"$f":"(G60-F60)/F60","v":0.24864864864864866}]
[56,"Amount Per Tier 2",{"$f":"ROUND(MAX(0,IF(($C$57>=$E43),(($E43-D43)*$C43/1000),(($C$57-E42)*$C43/1000))),2)","v":0.01},null,22500,130,206.49,0.58838461538461551]
[57,"Amount Per Tier 3",{"$f":"ROUND(MAX(0,IF(($C$57>=$E44),(($E44-D44)*$C44/1000),(($C$57-$E43)*$C44/1000))),2)","v":0},null,30000,167.5,342.98,1.0476417910447762]
[58,"Amount Per Tier 4",{"$f":"ROUND(MAX(0,IF(($C$57>=$E45),(($E45-D45)*$C45/1000),(($C$57-$E44)*$C45/1000))),2)","v":0},null,40000,217.5,617.96,1.8411954022988508]
[59,"Amount Per Tier 5",{"$f":"ROUND(MAX(0,IF(($C$57>=$D46),(($C57-E45)*$C46/1000),(0))),2)","v":0},null,47566,255.33,841.16000000000008,2.2944033211921826,3]
[60,"Total Amount of Bill",{"$f":"SUM(C59:C64)","v":70.010000000000005},null,50000,267.5,912.96,2.4129345794392525]
[61,null,null,null,60000,317.5,1207.96,2.8045984251968505]
[62,"Current Billing Amount",{"$f":"((C57-7500)/1000)*5+55","v":57.505000000000003},null,184000,{"$f":"((E67-7500)/1000*5)+55","v":937.5},{"$f":"ROUND(MAX(0,IF(($E67>=$E$43),(($E$43-$D$43)*$C$43/1000),(($E67-$E$42)*$C$43/1000))),2)+ROUND(MAX(0,IF(($E67>=$E$44),(($E$44-$D$44)*$C$44/1000),(($E67-$E$43)*$C$44/1000))),2)+ROUND(MAX(0,IF(($E67>=$E$45),(($E$45-$D$45)*$C$45/1000),(($E67-$E$44)*$C$45/1000))),2)+ROUND(MAX(0,IF(($E67>=$D50),(($E67-$E$45)*$C$46/1000),(0)))+$C$30,2)","v":4865.96},{"$f":"(G67-F67)/F67","v":4.190357333333333},4]
[63,"Percent Increase",{"$f":"(C65-C67)/C67","v":0.21745935136075129}]
[]
[]
[null,"Current Base Rate",55]
[null,"Proposed Base Rate",{"$f":"F18","v":70}]
[null,"Increase",{"$f":"C72-C71","v":15}]
[null,"% increase",{"$f":"(C72-C71)/C71","v":0.27272727272727271}]
[null,"Approx. Rate of Inflation 2009 to 2020",0.21]
[]
[null,"Current Stand-by",20]
[null,"Proposed Stand-by",{"$f":"F11","v":26}]
[null,"Increase",{"$f":"C78-C77","v":6}]
[null,"% increase",{"$f":"(C78-C77)/C77","v":0.3}]
[null,"Approx. Rate of Inflation 2009 to 2020",0.21]

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["back",{"$f":"'2.1 INDEX'!B1","v":"Pineview West Water Company"},null,null,null,null,null,"Exhibit 2.2.a"]
[null,{"$f":"'2.1 INDEX'!B2","v":"General Rate Case Increase"},null,null,null,null,null,{"$f":"'2.1 INDEX'!E2","v":"Docket No.19-2438-01"}]
[null,"Rate Schedule (Notes)",null,null,null,null,null,null,null,{"$f":"'2.1 INDEX'!$E$3","v":"2020-10-16"}]
[]
[null,"Comments:"]
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[null,"-------------------------------------------------- end ------------------------------------------------------"]

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["back",{"$f":"'2.1 INDEX'!B1","v":"Pineview West Water Company"},null,null,null,null,null,null,null,null,null,"Exhibit 2.3"]
[null,{"$f":"'2.1 INDEX'!B2","v":"General Rate Case Increase"},null,null,null,null,null,null,null,null,null,{"$f":"'2.1 INDEX'!E2","v":"Docket No.19-2438-01"}]
[null,"Allocation of Annual Expenses and Annual Rates",null,null,null,null,null,null,null,null,null,{"$f":"'2.1 INDEX'!$E$3","v":"2020-10-16"}]
[]
[null,null,null,null,null,"|------------------------- Fixed Expenses -------------------------|",null,null,null,null,null,"|-- Variable Expenses --|"]
[null,null,null,null,null,0.2,null,null,0.8,null,null,1]
[null,"Expense Category",null,"Adjusted Total Expenses    [From Exh. 2.4]",null,"System Expenses",null,null,"System Usage Expenses",null,null,"Water Consumption Expenses"]
[null,null,null,null,null,"(Paid by ALL Customers)",null,null,"(Paid by CONNECTED Only)"]
[null,null,null,null,null,"Total Customers:",{"$f":"J9+28","v":119},null,"Total CONNECTED Customers:",91,null,"2019 Usage:",4981999]
[null,null,"NARUC #"]
[null,"Operation & Maintenance Expenses",null,null,null,"Amount  ","Annual Rate",null,"Amount  ","."]
[1,{"$f":"'2.4 Adj. Expenses'!B10","v":"Salaries & Wages - Employees & Officers"},601,{"$f":"'2.4 Adj. Expenses'!J10","v":12000},null,{"$f":"D12*F$6","v":2400},null,null,{"$f":"D12*I$6","v":9600}]
[2,{"$f":"'2.4 Adj. Expenses'!B11","v":"Purchased Water Ogden City"},601,{"$f":"'2.4 Adj. Expenses'!J11","v":16000},null,null,null,null,null,null,null,{"$f":"D13","v":16000}]
[3,{"$f":"'2.4 Adj. Expenses'!B12","v":"Water Weber Basin Water Rights"},601,{"$f":"'2.4 Adj. Expenses'!J12","v":4700},null,{"$f":"(D14-L14)*F$6","v":0},null,null,{"$f":"(D14-L14)*I$6","v":0},null,null,4700]
[4,"Purchased Power *",601,{"$f":"'2.4 Adj. Expenses'!J13","v":4000},null,null,null,null,{"$f":"D15","v":4000}]
[5,{"$f":"'2.4 Adj. Expenses'!B14","v":"Chemicals"},601,{"$f":"'2.4 Adj. Expenses'!J14","v":0},null,0,null,null,{"$f":"D16*I$6","v":0}]
[6,{"$f":"'2.4 Adj. Expenses'!B15","v":"Materials and Supplies"},601,{"$f":"'2.4 Adj. Expenses'!J15","v":0},null,0,null,null,0]
[7,{"$f":"'2.4 Adj. Expenses'!B16","v":"Purchase Radio Transmitter Water Meters - Culinary"},601,{"$f":"'2.4 Adj. Expenses'!J16","v":6030.8899999999994},null,{"$f":"D18*F$6","v":1206.1779999999999},null,null,4824.7119999999995]
[8,{"$f":"'2.4 Adj. Expenses'!B17","v":"Purchase Radio Transmitter Water Meters - Secondary"},601,{"$f":"'2.4 Adj. Expenses'!J17","v":0},null,0,null,null,0]
[9,{"$f":"'2.4 Adj. Expenses'!B18","v":"Contractual Services - Engineering"},601,{"$f":"'2.4 Adj. Expenses'!J18","v":0},null,0,null,null,0]
[10,{"$f":"'2.4 Adj. Expenses'!B19","v":"Contractual Services - Accounting"},601,{"$f":"'2.4 Adj. Expenses'!J19","v":2500},null,500,null,null,2000]
[11,"Contractual Services - Legal **",601,{"$f":"'2.4 Adj. Expenses'!J20","v":10000},null,{"$f":"(D22-L22)*F$6","v":1000},null,null,{"$f":"(D22-L22)*I$6","v":4000},null,null,5000]
[12,{"$f":"'2.4 Adj. Expenses'!B21","v":"Contractual Services - Management Fees"},601,{"$f":"'2.4 Adj. Expenses'!J21","v":0},null,0,null,null,0]
[13,"Contractual Services - Testing & Lab Fees **",601,{"$f":"'2.4 Adj. Expenses'!J22","v":3000},null,{"$f":"(D24-L24)*F$6","v":300},null,null,{"$f":"(D24-L24)*I$6","v":1200},null,null,1500]
[14,{"$f":"'2.4 Adj. Expenses'!B23","v":"Contractual Services - Water Sampling"},601,{"$f":"'2.4 Adj. Expenses'!J23","v":0},null,0,null,null,0]
[15,{"$f":"'2.4 Adj. Expenses'!B24","v":"Contractual Services - Water System Maintenance"},601,{"$f":"'2.4 Adj. Expenses'!J24","v":0},null,0,null,null,0]
[16,"Contractual Services  - Water System Repairs **",601,{"$f":"'2.4 Adj. Expenses'!J25","v":11500},null,{"$f":"(D27-L27)*F$6","v":1300},null,null,{"$f":"(D27-L27)*I$6","v":5200},null,null,5000]
[17,{"$f":"'2.4 Adj. Expenses'!B26","v":"Contractual Services - Billing"},601,{"$f":"'2.4 Adj. Expenses'!J26","v":0},null,0,null,null,0]
[18,{"$f":"'2.4 Adj. Expenses'!B27","v":"Contractual Services - Meter Reading"},601,{"$f":"'2.4 Adj. Expenses'!J27","v":1500},null,300,null,null,1200]
[19,{"$f":"'2.4 Adj. Expenses'!B28","v":"Contractual Services - Certified Operator"},601,{"$f":"'2.4 Adj. Expenses'!J28","v":6000},null,1200,null,null,4800]
[20,{"$f":"'2.4 Adj. Expenses'!B29","v":"Contractual Services - Dredge Secondary Pond"},601,{"$f":"'2.4 Adj. Expenses'!J29","v":0},null,0,null,null,0]
[21,{"$f":"'2.4 Adj. Expenses'!B30","v":"Transportation Expense"},null,{"$f":"'2.4 Adj. Expenses'!J30","v":0},null,0,null,null,0]
[22,{"$f":"'2.4 Adj. Expenses'!B31","v":"Insurance - Vehicle"},null,{"$f":"'2.4 Adj. Expenses'!J31","v":0},null,0,null,null,0]
[23,{"$f":"'2.4 Adj. Expenses'!B32","v":"Insurance - General Liability"},null,{"$f":"'2.4 Adj. Expenses'!J32","v":1643},null,328.6,null,null,1314.4]
[24,{"$f":"'2.4 Adj. Expenses'!B33","v":"Insurance - Worker's Compensation"},null,{"$f":"'2.4 Adj. Expenses'!J33","v":0},null,0,null,null,0]
[25,{"$f":"'2.4 Adj. Expenses'!B34","v":"Regulatory Expense - Rate Case Expense"},null,{"$f":"'2.4 Adj. Expenses'!J34","v":0},null,0,null,null,0]
[26,{"$f":"'2.4 Adj. Expenses'!B35","v":"Regulatory Commission Expense - Other"},null,{"$f":"'2.4 Adj. Expenses'!J35","v":0},null,0,null,null,0]
[27,{"$f":"'2.4 Adj. Expenses'!B36","v":"Water Resource Conservation Expense"},null,{"$f":"'2.4 Adj. Expenses'!J36","v":0},null,0,null,null,0]
[28,{"$f":"'2.4 Adj. Expenses'!B37","v":"Bad Debt Expense"},null,{"$f":"'2.4 Adj. Expenses'!J37","v":500},null,100,null,null,400]
[29,{"$f":"'2.4 Adj. Expenses'!B38","v":"Finance Charges"},null,{"$f":"'2.4 Adj. Expenses'!J38","v":0},null,0,null,null,0]
[30,{"$f":"'2.4 Adj. Expenses'!B39","v":"Miscellaneous Expenses:"},null,{"$f":"'2.4 Adj. Expenses'!J39","v":0},null,0,null,null,0]
[31,{"$f":"'2.4 Adj. Expenses'!B40","v":"Other Misc Expenses NOT Classified"},601,{"$f":"'2.4 Adj. Expenses'!J40","v":1800},null,360,null,null,1440]
[32,{"$f":"'2.4 Adj. Expenses'!B41","v":"Association / Membership Dues - Fees"},601,{"$f":"'2.4 Adj. Expenses'!J41","v":260},null,52,null,null,208]
[33,{"$f":"'2.4 Adj. Expenses'!B42","v":"Administrative Expenses"},601,{"$f":"'2.4 Adj. Expenses'!J42","v":0},null,0,null,null,0]
[34,{"$f":"'2.4 Adj. Expenses'!B43","v":"Postage"},601,{"$f":"'2.4 Adj. Expenses'!J43","v":0},null,0,null,null,0,null,null,null,null,null,null,"Check Sum"]
[35,"  Total Operation & Maintenance Expenses:  ",null,{"$f":"SUM(D12:D45)","v":81433.89},null,{"$f":"SUM(F12:F45)","v":9046.7780000000002},{"$f":"F46/$G$9","v":76.023344537815134},null,{"$f":"SUM(I12:I45)","v":40187.112000000001},{"$f":"I46/$J$9","v":441.61661538461539},null,{"$f":"SUM(L12:M45)","v":32200},null,null,null,{"$f":"F46+I46+L46","v":81433.89}]
[36]
[37,"Capital Reserve Account Funding",null,null,null,0.8,null,null,0.2,null,null,null,null,null,null,"Check Sum"]
[38,"Annual Capital Reserve Funding  [From Exhibit 2.6] ",null,{"$f":"'2.6 Cap. Reserve'!E9","v":34654},null,{"$f":"D49*F48","v":27723.200000000001},null,null,{"$f":"D49*I48","v":6930.8},null,null,null,null,null,null,{"$f":"F49+I49+M49","v":34654}]
[39,"  Total Cap Reserve Account Funding:  ",null,{"$f":"D49","v":34654},null,{"$f":"F49","v":27723.200000000001},{"$f":"F50/$G$9","v":232.96806722689075},null,{"$f":"I49","v":6930.8},{"$f":"I50/$J$9","v":76.162637362637369}]
[40]
[41,"Return on Investment (Profit) ",null,null,null,0.2,null,null,0.8,null,null,null,null,null,null,"Check Sum"]
[42,"Return on Investment                  [From Exhibit 2.10]",null,{"$f":"'2.10 Ret on Inv'!C10","v":0},null,{"$f":"D53*F52","v":0},null,null,{"$f":"D53*I52","v":0},null,null,null,null,null,null,{"$f":"F53+I53+M53","v":0}]
[43,"  Total Return on Investment (Profit):  ",null,{"$f":"D53","v":0},null,{"$f":"F53","v":0},{"$f":"F54/$G$9","v":0},null,{"$f":"I53","v":0},{"$f":"I54/$J$9","v":0}]
[44,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Check Sum"]
[45,"Total Expenses Before Taxes:  ",null,{"$f":"D46+D50+D54","v":116087.89},null,{"$f":"F46+F50+F54","v":36769.978000000003},null,null,{"$f":"I46+I50+I54","v":47117.912000000004},null,null,{"$f":"L46","v":32200},null,null,null,{"$f":"F56+I56+L56","v":116087.89000000001}]
[46]
[47,"Taxes                                       [From Exhibit 2.11]",null,null,null,"100%",null,null,"0%"]
[48,"  Property Tax",408,{"$f":"'2.4 Adj. Expenses'!J55","v":0},null,{"$f":"D59*F58","v":0}]
[49,"  Projected Federal and State Income Tax",409,{"$f":"'2.4 Adj. Expenses'!J56","v":0},null,{"$f":"D60*F58","v":0}]
[50,"  Total Taxes:  ",null,{"$f":"SUM(D59:D60)","v":0},null,{"$f":"SUM(F59:F60)","v":0},{"$f":"F61/$G$9","v":0}]
[51]
[52,"Total Revenue Requirement:  ",null,{"$f":"D56+D61","v":116087.89}]
[]
[null,"*  This amount is allocated at 100% for System Usage Expenses."]
[null,"**  These amounts are allocated as a 50/50 split between Fixed and Variable Expenses."]
["-------------------------------------------------- end ------------------------------------------------------"]

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["back",{"$f":"'2.1 INDEX'!B1","v":"Pineview West Water Company"},null,null,null,null,null,"Exhibit 2.3.a"]
[null,{"$f":"'2.1 INDEX'!B2","v":"General Rate Case Increase"},null,null,null,null,null,{"$f":"'2.1 INDEX'!E2","v":"Docket No.19-2438-01"}]
[null,"Expense Allocation (Notes)",null,null,null,null,null,{"$f":"'2.1 INDEX'!$E$3","v":"2020-10-16"}]
[]
[null,"Comments:"]
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[null,"-------------------------------------------------- end ------------------------------------------------------"]

{"sheet":"2.4 Adj. Expenses","index":5,"n_rows":62,"n_cols":14,"rows_kept":62,"cut":false,"hidden":false,"merged":[[61,0,61,4],[56,1,56,2],[2,8,2,9],[4,1,7,1],[4,2,7,2],[58,1,58,2],[4,6,7,6],[4,7,7,7],[4,3,7,3],[4,5,7,5],[0,8,0,9],[8,1,8,9],[45,1,45,9],[49,1,49,9],[53,1,53,9],[1,8,1,9],[4,4,7,4],[4,8,7,8],[43,1,43,2],[47,1,47,2],[51,1,51,2]]}
["back",{"$f":"'2.1 INDEX'!B1","v":"Pineview West Water Company"},null,null,null,null,null,null,"Exhibit 2.4"]
[null,{"$f":"'2.1 INDEX'!B2","v":"General Rate Case Increase"},null,null,null,null,null,null,{"$f":"'2.1 INDEX'!E2","v":"Docket No.19-2438-01"}]
[null,"Adjustments to Expenses",null,null,null,null,null,null,{"$f":"'2.1 INDEX'!$E$3","v":"2020-10-16"}]
[]
[null,"Expense Category","NARUC #","2018 Expenses\nper \nAnnual Report","2019 Expenses\nper \nAnnual Report","2018 and 2019 Average Expenses\nper \nAnnual Report","2019 Expenses\nper \nRate Case Filing","2020\nProjected Expenses","Division Adjustments","Adjusted"]
[null,null,null,null,null,null,null,null,null,"Total"]
[null,null,null,null,null,null,null,null,null,"Expense"]
[null,null,null,null,null,null,null,null,null,"[To Exhibit 2.3]"]
[null,"Operation & Maintenance Expenses"]
[1,"Salaries & Wages - Employees & Officers","601 & 603",2600,3300,{"$f":"(D10+E10)/2","v":2950},3300,19980,-7980,{"$f":"H10+I10","v":12000}]
[2,"Purchased Water Ogden City",610,16810.86,17730.86,{"$f":"(D11+E11)/2","v":17270.86},6500,12000,4000,{"$f":"H11+I11","v":16000}]
[3,"Water Weber Basin Water Rights",610,null,null,null,4730.8599999999997,4700,null,{"$f":"H12+I12","v":4700}]
[4,"Purchased Power",615,6008.75,4934.62,{"$f":"(D13+E13)/2","v":5471.6849999999995},{"$f":"2548.8+2385.82","v":4934.6200000000008},3000,1000,4000]
[5,"Chemicals",618,0,0,null,null,null,null,0]
[6,"Materials and Supplies",620,null,null,null,null,null,null,0]
[7,"Purchase Radio Transmitter Water Meters - Culinary",620,null,null,null,null,{"$f":"20701.02+9453.43","v":30154.45},{"$f":"H16*0.2*4*-1","v":-24123.56},6030.8899999999994]
[8,"Purchase Radio Transmitter Water Meters - Secondary",620,null,null,null,null,32500,-32500,0]
[9,"Contractual Services - Engineering",631,0,0,null,null,null,null,0]
[10,"Contractual Services - Accounting",632,2100,2100,{"$f":"(D19+E19)/2","v":2100},2100,2500,null,2500]
[11,"Contractual Services - Legal",633,42329.52,0,{"$f":"(D20+E20)/2","v":21164.76},null,10000,null,{"$f":"H20+I20","v":10000}]
[12,"Contractual Services - Management Fees",634,null,null,null,null,null,null,0]
[13,"Contractual Services - Testing & Lab Fees","635a",1547,4597,{"$f":"(D22+E22)/2","v":3072},4597,2500,500,3000]
[14,"Contractual Services - Water Sampling","635b",null,null,null,null,null,null,0]
[15,"Contractual Services - Water System Maintenance",636,null,null,null,3332.57,null,null,0]
[16,"Contractual Services  - Water System Repairs",637,10070.1,21440.02,{"$f":"(D25+E25)/2","v":15755.060000000001},17592.45,10000,1500,11500]
[17,"Contractual Services - Billing",639,null,null,null,null,null,null,0]
[18,"Contractual Services - Meter Reading",639,1042.5,1080,{"$f":"(D27+E27)/2","v":1061.25},1080,1250,250,1500]
[19,"Contractual Services - Certified Operator",639,3600,3600,{"$f":"(D28+E28)/2","v":3600},3600,6000,null,6000]
[20,"Contractual Services - Dredge Secondary Pond",640,null,null,null,null,31000,-31000,0]
[21,"Transportation Expense",650,null,null,null,null,null,null,0]
[22,"Insurance - Vehicle",656,null,null,null,null,null,null,0]
[23,"Insurance - General Liability",657,1250,1250,{"$f":"(D32+E32)/2","v":1250},1250,1593,50,1643]
[24,"Insurance - Worker's Compensation",658,null,null,null,null,null,null,0]
[25,"Regulatory Expense - Rate Case Expense",666,null,null,null,null,null,null,0]
[26,"Regulatory Commission Expense - Other",667,0,0,0,0,null,null,0]
[27,"Water Resource Conservation Expense",668,null,null,null,null,null,null,0]
[28,"Bad Debt Expense",670,1265.53,null,{"$f":"(D37+E37)/2","v":632.76499999999999},null,500,null,500]
[29,"Finance Charges",427,null,null,null,306.42,null,null,0,null,null,null," "]
[30,"Miscellaneous Expenses:",675]
[31,"Other Misc Expenses NOT Classified",675,1811.29,1707.31,{"$f":"(D40+E40)/2","v":1759.3},1141.0899999999999,1700,100,{"$f":"H40+I40","v":1800}]
[32,"Association / Membership Dues - Fees",675,null,null,null,251.22,260,null,260]
[33,"Administrative Expenses",675,null,null,null,null,null,null,0]
[34,"Postage",675,null,null,null,null,null,null,0]
[35,"Total Operation & Maintenance Expenses:  ",null,{"$f":"SUM(D10:D43)","v":90435.55},61739.81,76087.679999999993,54716.229999999996,169637.45,-88203.56,81433.89]
[36]
[37,"Annual Capital Reserve Account Funding [From Exhibit 2.6]"]
[38,"Annual Capital Reserve Account Funding",403,31940,31940,31940,31940,35940,{"$f":"J47-H47","v":-1286},{"$f":"Dep_Exp*-1","v":34654}]
[39,"  Total Annual Capital Reserve Account Funding:  ",null,{"$f":"SUM(D46:D47)","v":31940},31940,31940,31940,35940,-1286,{"$f":"J47","v":34654}]
[40]
[41,"Return on Investment (Profit)  [From Exhibit 2.10]"]
[42,"Return on Investment",null,0,0,0,0,0,0,{"$f":"'2.10 Ret on Inv'!C10","v":0}]
[43,"  Total Return on Investment (Profit):  ",null,{"$f":"D51","v":0},0,0,0,0,0,0]
[44]
[45,"Taxes "]
[46,"Property Tax",408,0,0,0,0,0,0,{"$f":"E55+I55","v":0}]
[47,"Projected Federal and State Income Tax            [From Exhibit 2.11]",409,0,0,0,0,0,{"$f":"'2.11 Taxes'!C21","v":0},{"$f":"E56+I56","v":0}]
[48,"Total Taxes:  ",null,{"$f":"SUM(D55:D56)","v":0},0,0,0,0,0,0]
[49]
[50,"TOTALS:   ",null,{"$f":"D44+D48+D52+D57","v":122375.55},93679.81,108027.68,86656.23,205577.45,-89489.56,116087.89]
[]
[]
["-------------------------------------------------- end ------------------------------------------------------"]

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["back",{"$f":"'2.1 INDEX'!B1","v":"Pineview West Water Company"},null,"Exhibit 2.4.a"]
[null,{"$f":"'2.1 INDEX'!B2","v":"General Rate Case Increase"},{"$f":"'2.1 INDEX'!E2","v":"Docket No.19-2438-01"}]
[null,"Adjustments to Expenses (Notes)",{"$f":"'2.1 INDEX'!$E$3","v":"2020-10-16"}]
[]
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[null,"-------------------------------------------------- end ------------------------------------------------------"]

{"sheet":"2.5 Rev & Exp","index":7,"n_rows":52,"n_cols":7,"rows_kept":52,"cut":false,"hidden":false,"merged":[[0,5,0,6],[4,2,4,3],[5,2,5,3],[1,4,1,6],[2,5,2,6],[6,2,6,3],[10,1,10,5],[27,1,27,5],[4,5,6,5],[20,1,20,3],[20,4,20,5],[25,1,25,5],[51,0,51,4],[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],[13,2,13,3],[14,2,14,3],[9,2,9,3],[8,2,8,3],[15,1,15,5]]}
["back",{"$f":"'2.3 Expense Allocation'!B1","v":"Pineview West Water Company"},null,null,null,"Exhibit 2.5"]
[null,{"$f":"'2.1 INDEX'!B2","v":"General Rate Case Increase"},null,null,{"$f":"'2.1 INDEX'!E2","v":"Docket No.19-2438-01"}]
[null,"Summary of Revenues and Expenses (Revenue Requirement)",null,null,null,{"$f":"'2.1 INDEX'!$E$3","v":"2020-10-16"}]
[]
[null,null,"Number of",null,null,"No. Of Months"]
[null,null,"Customers",null,"Monthly Rate",null,"Annual"]
[null,null,"[From Exh 2.3]",null,"[From Exh 2.2]",null,"Amount"]
[null,"Revenues"]
[1,"Connected Customers",{"$f":"'2.3 Expense Allocation'!J9","v":91},null,{"$f":"'2.2 Rates'!F9+'2.2 Rates'!F16","v":70},12,{"$f":"C9*E9*F9","v":76440}]
[2,"Standby Customers",{"$f":"'2.3 Expense Allocation'!G9-'2.3 Expense Allocation'!J9","v":28},null,{"$f":"'2.2 Rates'!F9","v":26},12,{"$f":"C10*E10*F10","v":8736}]
[3,"Total Revenue:   ",null,null,null,null,{"$f":"G9+G10","v":85176}]
[4]
[5,"Revenues After Taxes (Not Applicable in this case)"]
[6,"Connected Customers",{"$f":"'2.3 Expense Allocation'!J9","v":91},null,{"$f":"'2.2 Rates'!F11+'2.2 Rates'!F16","v":70},12,{"$f":"C14*E14*F14","v":76440}]
[7,"Standby Customers",{"$f":"'2.3 Expense Allocation'!G9-'2.3 Expense Allocation'!J9","v":28},null,{"$f":"'2.2 Rates'!F11","v":26},12,{"$f":"C15*E15*F15","v":8736}]
[8,"  Total Revenue After Taxes:  ",null,null,null,null,{"$f":"G14+G15","v":85176}]
[9]
[10,"Expenses"]
[11,null,null,null,"References"]
[12,{"$f":"'2.3 Expense Allocation'!B46","v":"  Total Operation & Maintenance Expenses:  "},null,null,"[From Exhibit 2.4]",null,{"$f":"'2.3 Expense Allocation'!D46","v":81433.89}]
[13,"  Less: Variable Expenses",null,null,"[From Exhibit 2.3]",null,{"$f":"'2.3 Expense Allocation'!L56*-1","v":-32200}]
[14,"  Total Fixed Operation & Maintenance Expenses",null,null,null,null,{"$f":"G20+G21","v":49233.89}]
[15,{"$f":"'2.3 Expense Allocation'!B60","v":"  Projected Federal and State Income Tax"},null,null,"[From Exhibit 2.11]",null,{"$f":"'2.11 Taxes'!C21","v":0}]
[16,{"$f":"'2.3 Expense Allocation'!B50","v":"  Total Cap Reserve Account Funding:  "},null,null,"[From Exhibit 2.6]",null,{"$f":"'2.6 Cap. Reserve'!E9","v":34654}]
[17,{"$f":"'2.3 Expense Allocation'!B54","v":"  Total Return on Investment (Profit):  "},null,null,"[From Exhibit 2.10]",null,{"$f":"'2.10 Ret on Inv'!C10","v":0}]
[18,"  Total Expenses (Less: Variable Expenses)     ",null,null,null,null,{"$f":"G22+G23+G24+G25","v":83887.89}]
[19]
[20,"Projected Annual Amount Over/(Under) Earned (line 3 - line 18)",null,null,null,null,{"$f":"G11-G26","v":1288.1100000000006}]
[]
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[]
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["-------------------------------------------------- end ------------------------------------------------------"]

{"sheet":"2.6 Cap. Reserve","index":8,"n_rows":24,"n_cols":5,"rows_kept":24,"cut":false,"hidden":false,"merged":[[23,1,23,3],[2,2,2,4],[8,1,8,3],[5,1,6,1]]}
["back",{"$f":"'2.1 INDEX'!B1","v":"Pineview West Water Company"},null,null,"Exhibit 2.6"]
[null,{"$f":"'2.1 INDEX'!B2","v":"General Rate Case Increase"},null,null,{"$f":"'2.1 INDEX'!E2","v":"Docket No.19-2438-01"}]
[null,"Capital Reserves",{"$f":"'2.1 INDEX'!$E$3","v":"2020-10-16"}]
[]
[null,null,"A","B","C"]
[null,"Annual Capital Reserve Account Funding","Amount","Adjustment","Adjusted Amount "]
[null,null,"[From Annual Report]","[C minus A]","[From Exh 2.7]"]
[1,"Annual Depreciation Expense",31940,{"$f":"E8-C8","v":2714},{"$f":"-Dep_Exp","v":34654}]
[2,"  Total Annual Capital Reserve Account Funding:  ",null,null,{"$f":"E8","v":34654}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"-------------------------------------------------- end ------------------------------------------------------"]

{"sheet":"2.7 Deprec","index":9,"n_rows":39,"n_cols":12,"rows_kept":39,"cut":false,"hidden":false,"merged":[[0,10,0,11],[1,10,1,11],[4,1,4,4],[4,5,4,11],[48,2,48,4],[0,1,0,4],[38,2,38,4],[2,11,2,12]]}
["back",{"$f":"'2.1 INDEX'!B1","v":"Pineview West Water Company"},null,null,null,null,null,null,null,null,"Exhibit 2.7"]
[null,{"$f":"'2.1 INDEX'!B2","v":"General Rate Case Increase"},null,null,null,null,null,null,null,null,{"$f":"'2.1 INDEX'!E2","v":"Docket No.19-2438-01"}]
[null,"Depreciation Expense & Accumulated Depreciation Reconciliation",null,null,null,null,null,null,null,null,null,{"$f":"'2.1 INDEX'!E3","v":"2020-10-16"}]
[]
[null,"Depreciation Rates for Water Utilities Per R746-332",null,null,null,"2019 Plant Accounts"]
[null,"NARUC Acct\n#","Account Name","Depreciation Rate Applied","Average Service Life (Years)","Beginning Balance","Division Adjustments","Additions","Balance at end of Year","Prior Year's Accumulated Depreciation per 2019 Annual Report","Annual Depreciation Expense for Year","Accum Depreciation through the end of Year"]
[null,null,"Depreciable"]
[1,304,"Structures and Improvements",2.9000000000000001E-2,35,0,null,null,{"$f":"IF(F8+H8+G8=0,0,F8+H8+G8)","v":0},null,{"$f":"ROUND(IF((I8+J8)>(I8*$D8),(I8*$D8*-1),((I8+J8))*-1),0)","v":0},{"$f":"J8-K8","v":0}]
[2,305,"Collecting and Impounding Reservoirs",0.02,50,null,null,null,0,null,0,0]
[3,306,"Lakes, Rivers, and Other Intakes",2.9000000000000001E-2,35,null,null,null,0,null,0,0]
[4,307,"Wells and Springs",0.04,25,309220.40999999997,null,null,309220.40999999997,182508,-12369,{"$f":"J11-K11","v":194877}]
[5,308,"Infiltration Galleries and Tunnels",0.04,25,null,null,null,0,null,0,{"$f":"J12-K12","v":0}]
[6,309,"Supply Mains",0.02,50,null,null,null,0,null,0,0]
[7,310,"Power Generation Equipment",0.09,10,0,null,null,0,null,0,0]
[8,311,"Pumping Equipment",0.05,20,141141.29,null,null,141141.29,53680,-7057,60737]
[9,320,"Water Treatment Equipment",0.05,20,null,null,null,0,null,0,0]
[10,330,"Distribution Reservoirs and Standpipes",3.3000000000000002E-2,30,176173,null,null,176173,94812,-5814,100626]
[11,331,"Transmission and Distribution Mains",0.02,50,335000,null,null,335000,85364,-6700,92064]
[12,333,"Services",3.3000000000000002E-2,30,null,null,null,0,null,0,0]
[13,334,"Meters and Meter Installations",2.5999999999999999E-2,35,null,null,null,0,null,0,0]
[14,335,"Hydrants",2.4E-2,40,null,null,null,0,null,0,0]
[15,336,"Backflow Prevention Devices",2.9000000000000001E-2,35,null,null,null,0,null,0,0]
[16,339,"Other Plant and Miscellaneous Equipment",0.09,10,null,null,null,0,null,0,0]
[17,340,"Office Furniture and Equipment",4.8000000000000001E-2,20,null,null,null,0,null,0,0]
[18,341,"Transportation Equipment",0.129,7,null,null,null,0,null,0,0]
[19,342,"Stores Equipment",0.05,20,null,null,null,0,null,0,0]
[20,343,"Tools, Shop and Garage Equipment",6.3E-2,15,null,null,null,0,null,0,0]
[21,344,"Laboratory Equipment",6.7000000000000004E-2,15,null,null,null,0,null,0,0]
[22,345,"Power Operated Equipment",0.09,10,null,null,null,0,null,0,0]
[23,346,"Communication Equipment",0.09,10,null,null,null,0,0,0,0]
[24,null,null,0.09,10,{"$f":"'2.4 Adj. Expenses'!H16","v":30154.45},null,null,{"$f":"IF(F31+H31+G31=0,0,F31+H31+G31)","v":30154.45},0,-2714,2714]
[25,347,"Miscellaneous Equipment",0.09,10,null,null,null,0,null,0,0]
[26,348,"Other Tangible Plant",0.09,10,null,null,null,0,null,0,{"$f":"J33-K33","v":0}]
[27,null,null,"Total",null,{"$f":"SUM(F8:F33)","v":991689.14999999991},{"$f":"SUM(G8:G33)","v":0},0,991689.14999999991,416364,-34654,451018]
[null,null,null,null,null,null,null,null,"[To Exh  2.9]",null,"[To Exh 2.5]","[To Exh  2.9]"]
[]
[]
[]
[null,null,"-------------------------------------------------- end ------------------------------------------------------"]

{"sheet":"2.8 CIAC","index":10,"n_rows":49,"n_cols":12,"rows_kept":49,"cut":false,"hidden":false,"merged":[[48,2,48,4],[0,1,0,4],[0,10,0,11],[1,10,1,11],[4,1,4,4],[4,5,4,11],[2,11,2,12]]}
["back",{"$f":"'2.1 INDEX'!B1","v":"Pineview West Water Company"},null,null,null,null,null,null,null,null,"Exhibit 2.8"]
[null,{"$f":"'2.1 INDEX'!B2","v":"General Rate Case Increase"},null,null,null,null,null,null,null,null,{"$f":"'2.1 INDEX'!E2","v":"Docket No.19-2438-01"}]
[null,"Contribution in Aid of Construction (CIAC) & Amortization of CIAC",null,null,null,null,null,null,null,null,null,{"$f":"'2.1 INDEX'!E3","v":"2020-10-16"}]
[]
[null,"Depreciation Rates for Water Utilities Per R746-332",null,null,null,"2019 Plant Accounts"]
[null,"NARUC Acct\n#","Account Name","Depreciation Rate Applied","Average Service Life (Years)","Beginning Balance","Division Adjustments (Investments by Company) *","Additions","Balance at end of Year","Prior Year's Accumulated Amortization *","Annual Amortization Expense for Year","Accumulated Amortization through the end of Year"]
[null,null,"Depreciable"]
[1,304,"Structures and Improvements",2.9000000000000001E-2,35,0,null,null,{"$f":"IF(F8+H8+G8=0,0,F8+H8+G8)","v":0},null,{"$f":"ROUND(IF((I8+J8)>(I8*$D8),(I8*$D8*-1),((I8+J8))*-1),0)","v":0},{"$f":"J8-K8","v":0}]
[2,305,"Collecting and Impounding Reservoirs",0.02,50,null,null,null,0,null,0,0]
[3,306,"Lakes, Rivers, and Other Intakes",2.9000000000000001E-2,35,null,null,null,0,null,0,0]
[4,307,"Wells and Springs",0.04,25,309220.40999999997,-13095,null,296125.40999999997,{"$f":"55643+((I11*D11)*10.5)","v":180015.67219999997},-11845,{"$f":"J11-K11","v":191860.67219999997}]
[5,308,"Infiltration Galleries and Tunnels",0.04,25,null,null,null,0,null,0,0]
[6,309,"Supply Mains",0.02,50,null,null,null,0,null,0,0]
[7,310,"Power Generation Equipment",0.09,10,0,null,null,0,null,0,0]
[8,311,"Pumping Equipment",0.05,20,141141.29,-20176,null,120965.29000000001,{"$f":"5792+((I15*D15)*10.5)","v":69298.777250000014},-6048,75346.777250000014]
[9,320,"Water Treatment Equipment",0.05,20,null,null,null,0,null,0,0]
[10,330,"Distribution Reservoirs and Standpipes",3.3000000000000002E-2,30,176173,-15670,null,160503,{"$f":"24947+((I17*D17)*10.5)","v":80561.289499999999},-5297,85858.289499999999]
[11,331,"Transmission and Distribution Mains",0.02,50,335000,null,null,335000,{"$f":"18900+((I18*D18)*10.5)","v":89250},-6700,95950]
[12,333,"Services",3.3000000000000002E-2,30,null,null,null,0,null,0,0]
[13,334,"Meters and Meter Installations",2.5999999999999999E-2,35,null,null,null,0,null,0,0]
[14,335,"Hydrants",2.4E-2,40,null,null,null,0,null,0,0]
[15,336,"Backflow Prevention Devices",2.9000000000000001E-2,35,null,null,null,0,null,0,0]
[16,339,"Other Plant and Miscellaneous Equipment",0.09,10,null,null,null,0,null,0,0]
[17,340,"Office Furniture and Equipment",4.8000000000000001E-2,20,null,null,null,0,null,0,0]
[18,341,"Transportation Equipment",0.129,7,null,null,null,0,null,0,0]
[19,342,"Stores Equipment",0.05,20,null,null,null,0,null,0,0]
[20,343,"Tools, Shop and Garage Equipment",6.3E-2,15,null,null,null,0,null,0,0]
[21,344,"Laboratory Equipment",6.7000000000000004E-2,15,null,null,null,0,null,0,0]
[22,345,"Power Operated Equipment",0.09,10,null,null,null,0,null,0,0]
[23,346,"Communication Equipment",0.09,10,null,null,null,0,null,0,0]
[24,null,null,0.09,10,{"$f":"'2.7 Deprec'!F31","v":30154.45},null,null,30154.45,0,-2714,2714]
[25,347,"Miscellaneous Equipment",0.09,10,null,null,null,0,null,0,0]
[26,348,"Other Tangible Plant",0.09,10,null,null,null,0,null,0,0]
[27,null,null,"Total",null,{"$f":"SUM(F8:F33)","v":991689.14999999991},{"$f":"SUM(G8:G33)","v":-48941},0,942748.14999999991,419125.73894999997,-32604,451729.73894999997]
[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":11,"n_rows":51,"n_cols":6,"rows_kept":51,"cut":false,"hidden":false,"merged":[[2,4,2,5],[13,1,13,5],[21,1,21,3],[1,4,1,5],[50,0,50,4],[7,1,7,5],[25,1,25,5],[28,1,28,5],[4,1,6,1],[4,3,6,3],[4,5,6,5],[10,1,10,3]]}
["back",{"$f":"'2.1 INDEX'!B1","v":"Pineview West Water Company"},null,null,null,"Exhibit 2.9"]
[null,{"$f":"'2.1 INDEX'!B2","v":"General Rate Case Increase"},null,null,{"$f":"'2.1 INDEX'!E2","v":"Docket No.19-2438-01"}]
[null,"Rate Base",null,null,{"$f":"'2.1 INDEX'!$E$3","v":"2020-10-16"}]
[]
[null,"Description",null,"Adjustments","Division"," Reference"]
[null,null,"2019",null,"Proposed"]
[null,null,"Annual Report",null,"Rate base"]
[1,"Rate base Summary"]
[2,"Utility Plant in Service",null,null,{"$f":"E22","v":48229.261050000088}," (From Line 15)"]
[3,"Net Working Capital",null,null,{"$f":"E36","v":26500.463013698631}," (From Line 29)"]
[4,"  Total Rate base [Line 2 + Line 3]:  ",null,null,{"$f":"E9+E10","v":74729.724063698726}," [To Exhibit 2.10]"]
[5]
[6]
[7,"Utility Plant in Service (Investment Included in Rate base)"]
[8,"Utility Plant In Service",374609,{"$f":"E15-C15","v":617080.14999999991},{"$f":"Tot_Assets","v":991689.14999999991}," [From Exhibit 2.7]"]
[9,"Accumulated Depreciation",-262044,{"$f":"E16-C16","v":713062},{"$f":"Accum_Dep","v":451018}," [From Exhibit 2.7]"]
[10,"Net Utility Plant In Service",{"$f":"SUM(C15:C16)","v":112565},{"$f":"SUM(D15:D16)","v":1330142.1499999999},{"$f":"SUM(E15:E16)","v":1442707.15}]
[11]
[12,"Contributions In Aid of Construction ",{"$f":"-46549","v":-46549},{"$f":"E19-C19","v":-896199.14999999991},{"$f":"-'2.8 CIAC'!Tot_Assets","v":-942748.14999999991}," [From Exhibit 2.8]"]
[13,"Accum. Amor. CIAC",13034,{"$f":"E20-C20","v":-464763.73894999997},{"$f":"-'2.8 CIAC'!Accum_Dep","v":-451729.73894999997}," [From Exhibit 2.8]"]
[14,"Net Contributions In Aid of Construction",{"$f":"SUM(C19:C20)","v":-33515},{"$f":"SUM(D19:D20)","v":-1360962.8889499998},{"$f":"SUM(E19:E20)","v":-1394477.8889499998}]
[15,"  Net Utility Plant in Service (Investment Included in Rate Base):  ",null,null,{"$f":"E17+E21","v":48229.261050000088},"(Lines 10 +14)"]
[16]
[17]
[18]
[19,"Working Capital"]
[20,"Customer Deposits",null,0,{"$f":"C27+D27","v":0},"[Annual Report]"]
[21]
[22,"Cash Working Capital (To allow for 45 days of cash on hand)"]
[23,"Cash on Hand (Per 2019 Annual Report)",95425.2,null,149514.31]
[24,"Total Operations & Maintenance Expense",{"$f":"'2.4 Adj. Expenses'!E44","v":61739.81},{"$f":"E31-C31","v":19694.080000000002},{"$f":"'2.4 Adj. Expenses'!J44","v":81433.89}," [From Exhibit 2.4]"]
[25,"Less: Purchased Water",{"$f":"'2.4 Adj. Expenses'!E11*-1","v":-17730.86},{"$f":"E32-C32","v":1730.8600000000006},{"$f":"'2.4 Adj. Expenses'!J11*-1","v":-16000}," [From Exhibit 2.4]"]
[26,"Adjusted Total Operations & Maintenance Exp.",{"$f":"SUM(C30:C32)","v":139434.15000000002},{"$f":"SUM(D30:D32)","v":21424.940000000002},{"$f":"SUM(E30:E32)","v":214948.2}]
[27,"Cash Working Capitol (line 25 X (45/365))",{"$f":"C33*(45/365)","v":17190.51164383562},{"$f":"D33*(45/365)","v":2641.4309589041095},{"$f":"E33*(45/365)","v":26500.463013698631}]
[28]
[29,"  Net Working Capital",{"$f":"C27+C34","v":17190.51164383562},{"$f":"D27+D34","v":2641.4309589041095},{"$f":"E27+E34","v":26500.463013698631},"(Lines 20 + 27)"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["-------------------------------------------------- end ------------------------------------------------------"]

{"sheet":"2.10 Ret on Inv","index":12,"n_rows":26,"n_cols":6,"rows_kept":26,"cut":false,"hidden":false,"merged":[[0,5,0,6],[3,0,3,1],[25,1,25,4],[1,5,1,6],[2,3,2,6],[5,3,5,6],[6,3,6,6],[7,3,7,6],[9,3,9,6],[23,1,23,4]]}
["back",{"$f":"'2.1 INDEX'!B1","v":"Pineview West Water Company"},null,null,null,"Exhibit 2.10"]
[null,{"$f":"'2.1 INDEX'!B2","v":"General Rate Case Increase"},null,null,null,{"$f":"'2.1 INDEX'!E2","v":"Docket No.19-2438-01"}]
[null,"Return on Investment",null,{"$f":"'2.1 INDEX'!$E$3","v":"2020-10-16"}]
[]
[null,"Description","Amount",null,null,"Reference"]
[1,"Rate Base",{"$f":"'2.9 Rate Base'!E11","v":74729.724063698726}," [From Exhibit 2.9]"]
[2,"Rate of Return on Investment",0.1]
[3,"Return On Investment [line 1 X line 2]",{"$f":"ROUND(C6*C7,2)","v":7472.97}," "]
[4]
[5,"The Company is Non-Profit and receives no return on its investment",0,"[To Exhibits 2.4 & 2.5]"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"-------------------------------------------------- end ------------------------------------------------------"]

{"sheet":"2.11 Taxes","index":13,"n_rows":38,"n_cols":4,"rows_kept":38,"cut":false,"hidden":false,"merged":[[10,3,10,4],[0,3,0,4],[1,3,1,4],[1,6,1,7],[1,8,1,9],[2,2,2,4],[4,3,4,4],[5,3,5,4],[6,3,6,4],[7,3,7,4],[8,3,8,4],[9,3,9,4],[17,3,17,4],[18,3,18,4],[37,0,37,4],[20,3,20,4],[11,3,11,4],[12,3,12,4],[13,3,13,4],[14,3,14,4],[15,3,15,4],[16,3,16,4]]}
["back",{"$f":"'2.1 INDEX'!B1","v":"Pineview West Water Company"},null,"Exhibit 2.11"]
[null,{"$f":"'2.1 INDEX'!B2","v":"General Rate Case Increase"},null,{"$f":"'2.1 INDEX'!E2","v":"Docket No.19-2438-01"}]
[null,"Projected Federal & State Income Taxes",{"$f":"'2.1 INDEX'!$E$3","v":"2020-10-16"}]
[]
[null,"Description","Amount","Reference"]
[null,"Tax Calculation"]
[1,"Federal Income Tax Rate Used in Calculation",0.15]
[2,"State Income Tax Rate Used in Calculation",0.05]
[3,"Total Tax Rate Used                    (Line 1 + Line 2)",{"$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":"'2.5 Rev & Exp'!G11","v":85176},"[From Exhibit 2.5]"]
[8,"Less: Projected Operation & Maintenance Expenses",{"$f":"-'2.5 Rev & Exp'!G20-'2.5 Rev & Exp'!G21","v":-49233.89},"[From Exhibit 2.5]"]
[9,"Less: Depreciation Expense (for income tax purposes)",{"$f":"Dep_Exp","v":-34654},"[From Exhibit 2.7]"]
[10,"Less: Property Taxes",{"$f":"-'2.4 Adj. Expenses'!J55","v":0},"[From Exhibit 2.4]"]
[11,"Projected Net Taxable Income",{"$f":"SUM(C13:C16)","v":1288.1100000000006}]
[12]
[13,"Estimated Federal and State Income Tax Obligation\n (Line 5 times line 11)",{"$f":"ROUND(C17*C11,0)","v":322}]
[14]
[15,"Company is Non-Profit and owes no Income Taxes",0,"[To Exhibit 2.3]"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["-------------------------------------------------- end ------------------------------------------------------"]

{"sheet":"Formating","index":14,"n_rows":79,"n_cols":10,"rows_kept":79,"cut":false,"hidden":true,"merged":[]}
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{"sheet":"Macro","index":15,"n_rows":9,"n_cols":3,"rows_kept":9,"cut":false,"hidden":true,"merged":[]}
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[null,"System",{"$f":"'2.2 Rates'!F11","v":26}]
[null,"User",{"$f":"'2.2 Rates'!F18","v":70}]
[null,"Variable",{"$f":"'2.2 Rates'!F23","v":6.5}]