WS246-10

CLASS "A" OR "B" WA TER AND/OR WASTEWATER UTILITIES
(Gross Revenue of More Than $200,000 Each)
ANNUAL REPORT
OF
WS246-10-AR
Tymber Creek Utilities, Incorporated
1951 West Granada Blvd .
Ormond Beach, FL 32174-6740
Certificate Number(s) Submitted To The STATE OF FLORIDA I
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FOR THE
YEAR ENDED DECEMBER 31 ,
Form PSCIECR 003-W (Rev. 12/99)
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GENERAL INSTRUCTIONS
I. Prepare this report in conformity with the 1996 National Association of Regulatory Utility Commissioners Uniform
System of Accounts for Water and/or Wastewater Utilities (USOA).
2. Interpret all accounting words and phrases in accordance with the USOA.
3. Complete each question fully and accurately, even if it has been answered in a previous annual report. Enter the
word "None" where it truly and completely states the fact.
4. For any question, section, or page which is not applicable to the respondent, enter the words "Not Applicable."
Do not omit any pages.
5. Where dates are called for, the month and day should be stated as well as the year.
6. All schedules requiring dollar entries should be rounded to the nearest dollar unless otherwise specifically indicated.
7. Complete this report by means which result in a permanent record, such as by computer or typewriter.
8. If there is not enough room on any schedule, an additional page or pages may be added, provided the format of
the added schedule matches the format of the schedule with not enough room . Such a schedule should reference
the appropriate schedules, state the name of the utility, and state the year of the report.
9. If it is necessary or desirable to insert additional statements for the purpose of further explanation of schedules,
such statement should be made at the bottom of the page or an additional page inserted. Any additional pages
should state the name of the utility, the year of the report, and reference the appropriate schedule.
10. For water and wastewater utilities with more than one rate group and/or system, water and wastewater pages
should be completed for each rate group and/or system group. These pages should be grouped together and
tabbed by rate group and/or system.
11. All other water and wastewater operations not regulated by the Commission and other regulated industries
should be reported as "Other than Reporting Systems."
12. Financial information for multiple systems charging rates which are covered under the same tariff should
be reported as one system. However, the engineering data must be reported by individual system .
13. For water and wastewater utilities with more than one system, one (1) copy of work papers showing the
consolidation of systems for the operating sections, should be filed with the annual report.
14. The report should be filled out in quadruplicate and the original and two copies returned by March 31, of the year
following the date of the report. The report should be returned to:
Florida Public Service Commission
Division of Economic Regulation
2540 Shumard Oak Boulevard
Tallahassee, Florida 32399-0850
The fourth copy should be retained by the utility.
TABLE OF CONTENTS PAGE
SCHEDULE
SCHEDULE
PAGE
EXECUTIVE SUMMARY
Business Contracts with Officers, Directors
and Affiliates
Affiliation of Officers and Directors
Businesses which are a Byproduct, Coproduct or
Joint Product Result of Providing Service
Business Transactions with Related Parties.
Part I and II
E-l
E-2
E-3
E-4
E-5
E-6
Certification
General Information
Directory of Personnel Who Contact the FPSC
Company Profile
Parent / Affiliate Organization Chart
Compensation of Officers & Directors
E-7
E-8
E-9
E-IO
FINANCIAL SECTION
Comparative Balance Sheet ­
Assets and Other Debits
Comparative Balance Sheet ­
Equity Capital and Liabilities
Comparative Operating Statement
Year End Rate Base
Year End Capital Structure
Capital Structure Adjustments
Utility Plant
Utility Plant Acquisition Adjustments
Accumulated Depreciation
Accumulated Amortization
Regulatory Commission ExpenseAmortization of Rate Case Expense
Nonutility Property
Special Deposits
Investments and Special Funds
Accounts and Notes Receivable - Net
Accounts Receivable from Associated Companies
Notes Receivable from Associated Companies
Miscellaneous Current & Accrued Assets
Unamortized Debt Discount / Expense / Premium
Extraordinary Property Losses
Miscellaneous Deferred Debits
Capital Stock
Bonds
Statement of Retained Earnings
Advances from Associated Companies
Other Long Term Debt
Notes Payable
Accounts Payable to Associated Companies
Accrued Interest and Expense
Miscellaneous Current & Accrued Liabilities
Advances for Construction
Other Deferred Credits
Contributions In Aid of Construction
Accumulated Amortization of CIAC
Reconciliation of Reported Net Income with
Taxable Income for Federal Income Taxes
F-l
F-2
F-3
F-4
F-5
F-6
F-7
F-7
F-8
F-8
F-9
F-9
F-9
F-IO
F-ll
F-12
F-12
F-12
ii
F-13
F-I3
F-14
F-15
F-15
F-16
F-17
F-17
F-18
F-18
F-19
F-20
F-20
F-21
F-22
F-22
F-23
TABLE OF CONTENTS SCHEDULE
PAGE
SCHEDULE
PAGE
WATER OPERATION SECTION
Water Listing of System Groups
Year End Water Rate Base
Water Operating Statement
Water Utility Plant Accounts
Basis for Water Depreciation Charges
Analysis of Entries in Water Depreciation
Reserve
Contributions In Aid of Construction
W-I
W-2
W-3
W-4
W-5
CIAC Additions / Amortization
Water Operating Revenue
Water Utility Expense Accounts
Pumping and Purchased Water Statistics,
Source Supply
Water Treatment Plant Information
Calculation of ERCs
Other Water System Information
W-6
W-7
W-8
W-9
W-IO
W-ll
W-12
W-13
W-14
WASTEWATER OPERATION SECTION
Wastewater Listing of System Groups
Year End Wastewater Rate Base
Wastewater Operating Statement
Wastewater Utility Plant Accounts
Basis for Wastewater Depreciation Charges
Analysis of Entries in Wastewater Depreciation
Reserve
S-1
S-2
S-3
S-4
S-5
Contributions In Aid of Construction
CIAC Additions / Amortization
Wastewater Operating Revenue
Wastewater Utility Expense Accounts
Calculation ofERCs
Wastewater Treatment Plant Information
Other Wastewater System Information
S-6
iii
S-7
S-8
S-9
S-1O
S-11
S-12
S-13
EXECUTIVE SUMMARY YEAR OF REPORT
~O 0
CERTIFICATION OF ANNUAL REPORT
I HEREBY CERTIFY, to the best of my knowledge and belief:
YES
NO
I V' I
YES
I.
The utility is in substantial compliance with the Uniform System of Accounts prescribed by
the Florida Public Service Commission .
NO
1/1
The utility is in substantial compliance with all applicable rules and orders of the
Florida Public Service Commission.
YES
NO
LlJ
YES
3.
There have been no communications from regulatory agencies concerning noncompliance
with, or deficiencies in, financial reporting practices that could have a material effect on the
the financial statement of the utility.
4.
The annual report fairly represents the financial condition and results of operations of the
respondent for the period presented and other information and statements presented in the
the report as to the business affairs of the respondent are true, correct and complete for the
period for which it represents.
NO
\/ 1 Items Certified
J.
2.
3.
V' I
Vi
\7 I V' I
I.
2.
3.
,
4.(
4.
(Signature of Chief Financial Officer of the uti lity) '"
*
NOTICE:
Each of the four items must be certified YES or NO. Each item need not be certified by both
officers. The items being certified by the officer should be indicated in the appropriate area to the
left of the signature.
Section 837.06, Florida Statutes, provides that any person who knowingly makes a false statement in
writing with the intent to mislead a public servant in the performance of his duty shall be guilty of a
misdemeanor of the second degree.
E-l
ANNUAL REPORT OF Tymber Creek Utilities Incorporated County :
(Exact Name of Utility)
List below the exact mailing address of the utility for which nonnal correspondence should be sent:
I ef 5 1 \,/ Gp,qi-lJ:J1Jfl BL//o
Telephone:
EMail Address:
TYI'1/!,,:g C(? PIfi"J.l.i.J' / t. @80 l...., Cc;H
WEB Site:
N/
, jtI
Sunshine State One-Call of Florida, Inc. Member Number
Name and address J!l:;,rson to whom correspondence concerning this report should be addressed:
8L-t9
Iq 5 j
Telephone:
Wv rl fJF
W . GIUWB PB
f3Lv Dt
===>~1i
~L.~=.!o!!!t;b}~2~===l!
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Date of original organization of the utility:
Check the appropriate business entity of the utility as filed with the Internal Revenue Service
Individual
Partnership
I
I
Sub S Corporation
I xl
I 120 Corporation
I
I
List below every corporation or person owning or holding directly or indirectly 5% or more of the voting securities
of the utility :
Percent
Ownership
Name
I.
2.
3.
4.
5'0%
SHIRBH
5.
6.
7.
8.
9.
10.
£-2
$'0
%
YEAR OF REPORT
Tymber Creek Utilities Incorporated
UTILITY NAME:
J" c:> I Q
DIRECTORY OF PERSONNEL WHO CONTACT
THE FLORIDA PUBLIC SERVICE COMMISSION
NAME OF COMPANY
REPRESENTATIVE
TITLE OR
POSITION
ORGANIZATIONAL
UNIT TITLE
(1 )
(2)
(3)
'5r1'41.1
S;HIR~fI
tI/I/?(/-J
f{vPtPF
/l68F'1Jr 1Jt'1)RIL(
OWI-IIPR.,
IJ-TI(. Ift.Il.
Cc/./Svt..=rMr­
5'rc, / T t2t= S
CpP/<ATI CJN 5'
-
R~ATlOf.l .5
-
(I) Also li st appropri ate legal counsel, accountants and others who may not be on general payroll.
(2) Provide individu al telephone numbers if the person is not nom1ally reached at the company.
(3) Name of company employed by, if not on genera l payroll.
E-3
USUAL PURPOSE
FOR CONTACT
WITH FPSC
II/C('"OViffNr C.
r
UTILITY NAME:
Tymber Creek Utilities Incorporated
t
YEAR OF REPORT
?-OlO
COMPANY PROFILE
Provide a brief narrative company profile which covers the following areas:
A.
B.
C.
D.
E.
F.
Brief company history.
Public services rendered.
Major goals and objectives.
Major operating divisions and functions.
Current and projected growth patterns.
Major transactions having a material effect on operations.
A. - B. Tymber Creek Utilities, Incorporated (TCU) was started on August of 1977 to
support Tymber Creek Subdivision with Water and Wastewater Service.
C. The major goals and objectives of TCU are to provide good quality Water and
Wastewater services to the customers in the service area at the lowest cost to those
customers.
D. The major and the only divisions and functions ofTCU are Water and Wastewater.
E. The current and projected growth patterns of TCU, as of March 1, 2010 is flat. The
Volusia County economy is poor and home foreclosures are moving higher in the TCU
Service area.
F. Major transactions that have a material effect on operations are as follows. The Water
Utility is facing an increased cost of Purchased finished water from the City of Ormond
Beach. The Wastewater Utility is having to adjust to increasingly more stringent
standards from the Florida Department of Environmental Protection. These standards are
reflected in increasing costs of Sewer Plant Operations and Sludge Hauling costs and
frequency.
E-4
YEAR OF REPORT
UTILITY NAME:
20
Tymber Creek Utilities Incorporated
PARENT / AFFILIATE ORGANIZATION CHART
Current as of
J~ -
,I­
~ 0' 0
----~~~~--~-----------------------
Complete below an organizational chart that shows all parents, subsidiaries and affiliates of the utility. The chart must also show the relationship between the utility and affiliates listed on E-7, E-IO(a) and E-IO(b). SHIRAH
8v II. f)J2.P. S
luc
INC
,C(..I
\V
E-5
I,LL Do
\.vw
10
YEAR OF REPORT
UTILITY NAME:
'AOIO
Tymber Creek Utilities Incorporated
COMPENSATION OF OFFICERS
For each officer, list the time spent on respondent as an officer compared to time spent on total business
activities and the compensation received as an officer from the respondent.
% OF TIME SPENT
OFFICERS'
AS OFFICER OF
THE UTILITY
COMPENSA TlON
TITLE
NAME
(d)
(c)
(b)
(a)
5r~JI
>/.11R':')J-I
<:;Tf:V~
C;;,4fPAfI
5~~ ITi2Es
10
s%
50
/1?&V~
$
q
:J-tJl
CJ , A'l l
COMPENSATION OF DIRECTORS For each director, list the number of directors' meetings attended by each director and the compensation
received as a director from the respondent.
NUMBER OF
DIRECTORS'
MEETINGS
DIRECTORS'
NAME
TITLE
ATTENDED
COMPENSATlON
(a)
(b)
(c)
(d)
Smft
>J./IPAH
5,flH
~HlfM
$
-
l (JflF~ /
5/f'c/ TPP:J
tJppf.}. 7J1fl.
E-6
flu
- 0 -
/Ill
- 0
~
YEAR OF REPORT
UTILITY NAME:
Tymber Creek Utilities Incorporated
;AD 10
BUSINESS CONTRACTS WITH OFFICERS, DIRECTORS AND AFFILIATES
List all contracts, agreements, or other business arrangements· entered into during the calendar year (other than
compensation related to position with Respondents) between the Respondent and officer and director listed on page
E-6. In addition, provide the same information with respect to professional services for each fum, partnership,
or organization with which the officer or director is affiliated .
NAME OF
OFFICER, DIRECTOR
OR AFFILIATE
(a)
~k
5"IIIPAt-I
$HIMH 13111(" DflJ.J
IDENTIFICATlON
OF SERVICE
OR PRODUCT
AMOUNT
(e)
(b)
!ItT
7)IPIRT
NAME AND
ADDRESS OF
AFFILIA TED ENTITY
(d)
.-
~
$
Lmo/l
(J,;11 QJfl/A'r IS);!{l.fJIJ g, VJM~
I q SI tv' G,PA-I?F}I­ ,q
10001¥"J.lP {JJ?t3cll
~ll
* Business Agreement, for this schedule, shall mean any oral or written business deal which binds
7 'I
the concerned
parties for products or services during the reporting year or future years. Although the Respondent and/or other
companies will benefit from the arrangement, the officer or director is, however, acting on his behalf or for the
benefit of other companies or persons .
E-7
YEAR OF REPORT
UTILITY NAME:
Tymber Creek Utilities Incorporated
#.0 10
AFFILIAnON OF OFFICERS AND DIRECTORS
For each of the officials listed on page E-6, list the principal occupation or business affiliations or connections with
any other business or fmancial organizations, firms, or partnerships. For purposes oftbis part, an official will be
considered to have an affiliation with any business or financial organization, fum or partnership in which he is an
officer, director, trustee, partner, or a person exercising similar functions.
NAME
(a)
SrAJI >1-11PAl-!
PRINCIPAL
OCCUPATION
OR BUSINESS
AFFILIATION
(b)
.-
Isj;tlltf}'pp-'l/PC
JR.c;J.I
AFFILIATION OR
CONNECTION
(c)
OI"VI-{'; ;/
NAME AND ADDRESS
OF AFFILIATION OR
CONNECTION
(d)
}qsl tv Cf)fliY. ~
()P/YIJJ-tJ
3;). I ? 'I
E-8
&.?IJr1J
UTILITY NAME:
~
Tymber Creek Utilities Incorporated
YEAR OF REPORT
").010
BUSINESSES WHICH ARE A BY-PRODUCT, CO PRODUCT OR JOINT-PRODUCT
RESULT OF PROVIDING WATER OR W ASTEW ATER SERVICE
Complete the following for any business which is conducted as a byproduct, co product, or joint product as a result of providing water and / or wastewater service.
This would include any business which requires the use of utility land and facilities. Examples of these types of businesses would be orange groves, nurseries, tree farms,
fertilizer manufacturing, etc. This would not include any business for which the assets are properly included in Account 121 - Nonutility Property along with the associated
revenue and expenses segregated out as nonutility also.
ASSETS
BOOK COST
OF ASSETS
(b)
BUSINESS OR
SERVICE CONDUCTED
(a)
;Y/n
,
t;Xl't;N:st;:s
REVENUES
ACCOUNT
NUMBER
(c)
$
REVENUES
GENERATED
(d)
$
ACCOUNT
NUMBER
(e)
EXPENSES
INCURRED
(f)
ACCOUNT
NUMBER
(g)
$
- ­
E-9
-
I
YEAR OF REPORT
UTILITY NAME:
"010
Tymber Creek Utilities Incorporated
BUSINESS TRANSACTIONS WITH RELATED PARTIES
List each contract, agreement, or other business transaction exceeding a cumulative amount of $500 in any on year, entered into between the Respondent and a business or financial organization, firm , or partnership named on pages E-2 and E-6, identifying the parties, amounts, dates and product, and asset, or service involved. Part I. Specific Instructions: Services and Products Received or Provided
1.
Enter in this part a ll transactions involving services and products received or provided.
2. Below are some types of transactions to include: -management, legal and accounting services
-computer services
-engineering & construction services
-repairing and servicing of equipment
NAME OF COMPANY
OR RELATED PARTY (a)
5-rnH
>IIIPA#
-material and supplies furnished -leasing of structures, land, and equipment -rental transactions -sale, purchase or transfer of various products DESCRIPTION
CONTRACTOR
SERVICE AND/OR
NAME OF PRODUCT
(b)
AGREEMENT
EFFECTIVE DATES
(c)
/1.pc
a~/J
6f./6t',#~
L./J#/J
ANNUAL CHARGES
(P)urchased (S)old
(d)
AMOUNT
(e)
$
1t;A &bt
I
L&-Ar£
~ A-J,
Sill oAf!
0FFIC& ~/Aq?~e
If''JvUJIMt
E- J O(a)
s 3
'il
5:;)..::'
3 . 5 ;( '3
UTILITY NAME:
YEAR OF REPORT
Tymber Creek Utilities Incorporated
lOlo
BUSINESS TRANSACTIONS WITH RELATED PARTIES (Cont'd)
Part II. Specific Instructions: Sale, Purchase and Transfer of Assets
l.
2
The columnar instructions follow:
3.
Enter in this part all transactions relating
to the purchase, sale, or transfer of assets.
(a)
(b)
(c)
(d)
(e)
Below are examples of some types of transactions to include:
-purchase, sale or transfer of equipment
-purchase, sale or transfer of land and structures
-purchase, sale or transfer of securities
-noncash transfers of assets
-noncash dividends other than stock dividends
-write-off of bad debts or loans
(0
Enter name of related party or company.
Describe briefly the type of assets purchased, sold or transferred.
Enter the total received or paid . Indicate purchase with "P" and sale with "S".
Enter the net book value for each item reported.
Enter the net profit or loss for each item reported. (column (c) - column (d»
Enter the fair market value for each item reported. In space below or in a supplemental
schedule, describe the basis used to calculate fair market value .
NAME OF COMPANY
OR RELATED PARTY
DESCRIPTION OF ITEMS
SALE OR
PURCHASE
PRICE
(a)
(b)
(c)
~//ft-
;{i&h£
$
;1/olrft
E-IO(b)
NET BOOK
VALUE
(d)
$
;Yoyft"
$
GAIN OR LOSS
FAIR MARKET
VALUE
(e)
(1)
~/~
$
~#E
YEAR OF REPORT
UTILITY NAME:
Tymber Creek Utilities Incorporated
'?010
COMPARATIVE BALANCE SHEET ASSETS AND OTHER DEBITS ACCT.
NO.
(a)
101-106
108-110
REF.
PAGE
(c)
ACCOUNT NAME
(b)
UTILITY PLANT
Utility Plant
Less: Accumulated Depreciation and Amortization
F-7
F-8
Net Plant
PREVIOUS
YEAR
(d)
$
$
CURRENT
YEAR
(e)
qISt J~{p
G,?, ,; S5S
$
;8'1).,'8/
$
'T
I 14-115
116 *
Utility Plant Acquisition adjustment (Net)
Other Utility Plant Adjustments
123
124
125
126-127
OTHER PROPERTY AND INVESTMENTS
Nonutility Property
Less: Accumulated Depreciation and Amortization
Net Nonutility Property
Investment in Associated Companies
Utility Investments
Other Investments
Special Funds
F-9
145
146
151-153
161
162
171
172 *
173 *
174
CURRENT AND ACCRUED ASSETS
Cash
Special Deposits
Other Special Deposits
Working Funds
Temporary Cash Investments
Accounts and Notes Receivable, Less Accumulated
Provision for Uncollectible Accounts
Accounts Receivable from Associated Companies
Notes Receivable from Associated Companies
Material and Supplies
Stores Expense
Prepayments
Accrued Interest and Dividends Receivable
Rents Receivable
Accrued Utility Revenues
Miscellaneous Current and Accrued Assets
Total Current and Accrued Assets
*
$
$
$
$
$
$
$
$
F-IO
F-IO
F-IO
F-IO
Total Other Property & Investments
131
132
133
134
135
141-144
lfAJ , 7~5
F-7
Total Net Utility Plant
121
122
crl >1 t 553
fot;;I J 71Pf)
Not Applicable for Class B Utilities
F-J (a)
'At 5t'8
$
F-9
F-9
F-ll
F-12
F-12
~ISoa
$
I
( 3
(p)J)
)
'J.,\fl~bq
( ~ , G.),O }
)., 5"j
s-s-D
(Y:.~,1 q 55 J
(~~ l q'5S' )
$(
$G?
F-12
:AS-i ~)g )
<It OIl[)
YEAR OF REPORT
UTILITY NAME:
:1 Cl I O
Tymber Creek Utilities Incorporated
COMPARATIVE BALANCE SHEET
ASSETS AND OTHER DEBITS
ACCT.
NO.
(a)
181
182
183
184
185 *
186
187 *
190
REF.
PAGE
(c)
ACCOUNT NAME
(b)
DEFERRED DEBITS
Unamortized Debt Discount & Expense
Extraordinary Property Losses
Preliminary Survey & Investigation Charges
Clearing Accounts
Temporary Facilities
Miscellaneous Deferred Debits
Research & Development Expenditures
Accumulated Deferred Income Taxes
F-13
F-13
TOTAL ASSETS AND OTHER DEBITS
*
$
$
$
1£] 1°;' ')..
$
I AI, J YV
$
?.~Yl qS5
$
1.54 1 q J;)...
Not Applicable for Class B Utilities
NOTES TO THE BALANCE SHEET The space below is provided for important notes regarding the balance sheet F-l (b)
j ~'1, J~V
l:ZlO>:l
•
F-14
Total Deferred Debits
CURRENT
YEAR
(e)
PREVIOUS
YEAR
(d)
YEAR OF REPORT
UTILITY NAME:
¢ OIO
Tymber Creek Utilities Incorporated
COMP ARA TIVE BALANCE SHEET
EQUITY CAPITAL AND LIABILITIES
ACCT.
NO.
REF.
ACCOUNT NAME
(a)
201
204
202,205 *
203,206 *
207 *
209 *
210 *
211
212
213
214-215
216
218
(b)
EQUITY CAPITAL
Common Stock Issued
Preferred Stock Issued
Capital Stock Subscribed
Capital Stock Liability for Conversion
Premium on Capital Stock
Reduction in Par or Stated Value of Capital Stock
Gain on Resale or Cancellation of Reacquired
Capital Stock
Other Paid - In Capital
Discount On Capital Stock
Capital Stock Expense
Retained Earnings
Reacquired Capital Stock
Proprietary Capital
(Proprietorship and Partnership Only)
F-15
F-15
F-17
F-17
$
71.f1. )),6
CURRENT AND ACCRUED LIABILITIES
Accounts Payable
Notes Payable
Accounts Payable to Associated Companies
Notes Payable to Associated Companies
Customer Deposits
Accrued Taxes
Accrued Interest
Accrued Dividends
Matured Long Term Debt
Matured Interest
Miscellaneous Current & Accrued Liabilities
F-18
F-18
F-18
F-2(a)
5 4, 67()
$
Lf G, I '}) "
I
1/,Cs,73
1
C. 21> ~;L3
£03 ;'"1J.?
I ..S-Cf 'J
1,1,'[1£
-
W/S-3
F-19
f1/~f~
>
-
~
-
-
-
F-20
$
Not Applicable for Class B Utilities
---q ~ . 7~q
5V ,070
$
Total Current & Accrued Liabilities
*
LDS,or '110
'7~ ,.1 >?I7
F-15
Total Long Term Debt
231
232
233
234
235
236
237
238
239
240
241
1,90 '!>
l 15 ~5l q ~ 7
F-16
/00
$
I
$
LONG TERM DEBT
Bonds
Reacquired Bonds
Advances from Associated Companies
Other Long Term Debt
Lt'o
$
CURRENT
YEAR
(e)
L ~o ~
Total Equity Capital
221
222 *
223
224
PREVIOUS
YEAR
(d)
PAGE
(c)
Lo'l) 113.
$
10 '}q
5:1 S>
UTILITY NAME:
Tymber Creek Utilities Incorporated
COMPARATIVE BALANCE SHEET
EQUITY CAPITAL AND LIABILITIES
ACCT.
NO.
(a)
251
252
253
255
F-l3
F-2D
F-21
Total Deferred Credits
261
262
263
265
OPERATING RESERVES
Property Insurance Reserve
Injuries & Damages Reserve
Pensions and Benefits Reserve
Miscellaneous Operating Reserves
Total Operating Reserves
271
272
CONTRIBUTIONS IN AID OF CONSTRUCTION
Contributions in Aid of Construction
Accumulated Amortization of Contributions
in Aid of Construction
Total Net CIAC
281
282
283
PREVIOUS
YEAR
(d)
REF.
PAGE
(c)
ACCOUNT NAME
(b)
DEFERRED CREDITS
Unamortized Premium On Debt
Advances For Construction
Other Deferred Credits
Accumulated Deferred Investment Tax Credits
F-22
$
$
$
$
$
$
$
$
$
Total Accumulated Deferred Income Tax
TOTAL EQUITY CAPITAL AND LIABILITIES
F-2(b)
5"3(" ()q q
>
$
517J '13 1
F-22
$
ACCUMULATED DEFERRED INCOME TAXES
Accumulated Deferred Income Taxes ­
Accelerated Depreciation
Accumulated Deferred Income Taxes ­
Liberalized Depreciation
Accumulated Deferred Income Taxes - Other
CURRENT
YEAR
(e)
I~ I J("J.
$
$
$
$
?-~~ «
crs-s
•
S-'J, ) I Cf '!? ~
$
$
S""'1L. ,Oqq
$
'31 ~ 3~5
) 9/l Cf '1..
UTILITY NAME:
DID
Tymber Creek Utilities Incorporated
COMPARATIVE OPERATING STATEMENT
ACCT.
NO.
(a)
400
469, 530
PREVIOUS
YEAR
REF.
PAGE
(e)
ACCOUNT NAME
(b)
UTILITY OPERATING INCOME
Operating Revenues
Less: Guaranteed Revenue and AFPI
F-3(b)
F-3(b)
Net Operating Revenues
CURRENT
YEAR *
(e)
(d)
$
~ J q,l
$
~/ :J.
?:A{P
$
118 /(Pfp':i
,7), to
$
,)J 8l Ce(P S
401
Operating Expenses
F-3(b)
$
J.. q., I 'b:;' "3,
$
J.. q (p, ~ ) I
403
Depreciation Expense:
Less: Amortization ofCIAC
F-3(b)
F-22
$
--"S-JcPl l
$
~S/,/(O
Net Depreciation Expense
406
407
408
409
410.10
410.11
411.10
412.\0
412.11
469, 530
413
414
420
15 0
$
Amortization of Utility Plant Acquisition Adjustment
Amortization Expense (Other than CIAC)
Taxes Other Than Income
Current Income Taxes
Deferred Federal Income Taxes
Deferred State Income Taxes
Provision for Deferred Income Taxes - Credit
Investment Tax Credits Deferred to Future Periods
Investment Tax Credits Restored to Operating Income
F-3(b)
F-3(b)
W/S-3
W/S-3
W/S-3
W/S-3
W/S-3
W/S-3
W/S-3
1..° 5C(q
;1
$
Net Utility Operating Income
$(
) '1-01 97'1
)6 , ~Vg )
I
'If
i
.
').J, I C( 13.
,"!:>~q.,.., 835
$
~
$(
~ ') 1')0 1
$C
~l l /?{) )
F-3(b)
( 'J-£),~~ g l
Total Utility Operating Income [Enter here and on Page F-3(c)]
~Dl.
$
);1/~ 5~
Utility Operating Expenses
Add Back: Guaranteed Revenue and AFPI
Income From Utility Plant Leased to Others
Gains (losses) From Disposition of Utility Property
Allowance for Funds Used During Construction
Lf qqq
1',),
* For each account,
Column e should
agree with Columns
f, g and h
on F-3( b)
F-3(a)
YEAR OF REPORT
Tymber Creek Utilities Incorporated
UTILITY NAME
COMPARATIVE OPERATING STATEMENT (Cont'd)
WATER
SCHEDULE W-3 *
WASTEWATER
SCHEDULE S-3 *
OTHER THAN
REPORTING
SYSTEMS
(f)
(g)
(h)
$
It(p l ~$)y
j
$
'J,OJq 251 I
$
$
l/lo J3S V
$
?DJ..,j J-~ I
$
$
)'1.- 5, ~3Y
$
I r;;;., 3'1-7
$
~q ,'Z~
(P ,5(;1../
If I qqq
$
{.5(pS
T
2, q~7
$
$
1321lit ~
i
-
Ikb
$
$
l/t.,,4/~
,.
J <(oJ
C~ ~)
/ J't, /1g ')
-
-
121 '1l{~
CI ~ 6~1) {
$( ,r; !O->J)
')..1}
~
--0­
$
.­
$
~
$
-
$
-­
* Total of Schedules W-3 / S-3 for all rate groups.
F-3(b)
:AOIO
YEAR OF REPORT
UTILITY NAME:
Tymber Creek Utilities Incorporated
AOID
COMPARATIVE OPERATING STATEMENT (Cont'd)
ACCT.
NO.
(a)
REF.
PAGE
(c)
ACCOUNT NAME
(b)
Total Utility Operating Income [from page F-3(a)]
415
416
419
421
426
$(
OTHER INCOME AND DEDUCTIONS
Revenues-Merchandising, Jobbing, and
Contract Deductions
Costs & Expenses of Merchandising
Jobbing, and Contract Work
Interest and Dividend Income
Nonutility Income
Miscellaneous Nonutility Expenses
Total Other Income and Deductions
408 .20
409 .20
410.20
411.20
412.20
412 .30
TAXES APPLICABLE TO OTHER INCOME
Taxes Other Than Income
Income Taxes
Provision for Deferred Income Taxes
Provision for Deferred Income Taxes - Credit
Investment Tax Credits - Net
Investment Tax Credits Restored to Operating Income
Total Taxes Applicable To Other Income
427
428
429
INTEREST EXPENSE
Interest Expense
Amortization of Debt Discount & Expense
Amortization of Premium on Debt
F-19
F-13
F-13
Total Interest Expense
433
434
409.30
PREVIOUS
YEAR
(d)
EXTRAORDINARY ITEMS
Extraordinary Income
Extraordinary Deductions
Income Taxes, Extraordinary Items
Total Extraordinary Items
NET INCOME
F-3(c)
2
$ (~/ ~ 't"JO )
$
$
$
$
$
$
$
$
$
:hi CfSJ
$
b;>5S
$
~lq5J
$
':Ll '?, 55
~
$
$
$
$
$
Explain Extraordinary Income:
J. 02S ~ &'
CURRENT
YEAR
(e)
(1~! 7qql
$l 1 3~ '):?: S" l'
YEAR OF REPORT
UTILITY NAME:
').010
Tymber Creek Utilities Incorporated
SCHEDULE OF YEAR END RATE BASE
ACCT.
NO.
(a)
REF.
PAGE
(c)
ACCOUNT NAME
(b)
101
Utility Plant In Service
F-7
108
110
271
252
Less:
Nonused and Useful Plant (I)
Accumulated Depreciation
Accumulated Amortization
Contributions in Aid of Construction
Advances for Construction
F-8
F-8
F-22
F-20
»0 )
(1 5 S / 1'f3 )
(>~O I ~(Jl.
;
fo~,IJD
'I
,.
$( IQ:l-/7QV)
Ilf),,~)O
$
Plus or Minus:
Acquisition Adjustments (2)
Accumulated Amortization of
Acquisition Adjustments (2)
Working Capital Allowance (3)
Other (Specify):
$ t")/lJ'8~l
( .5":;'5"J
F-22
Subtotal
WASTEWATER
UTILITY
(e)
(' l Z &;,, ~~ ~ ')
I
Add :
Accumulated Amortization of
Contributions in Aid of Construction
114
115
$ ?.,6 5} 7/ /
$(7 6 ,. SJaO)
Subtotal
272
WATER
UTILITY
(d)
') $'u/>OL
1~7/:;·/}'
$
F-7
F-7
~ I,,.. S-~ 3
I S-l Ylf.fo
RATE BASE
$
NET UTILITY OPERATING INCOME
$(
$51 ,Sf to
J?! DY~ )
I
ACHIEVED RATE OF RETURN (Operating Income / Rate Base)
'J-,b1, / 0 S5
$ (
lV- I J"~'il)
L')fJ. ~? XI C (P, 7L "4,)
NOTES:
(I)
Estimate based on the methodology used in the last rate proceeding.
(2)
Include only those Acquisition Adjustments that have been approved by the Commission.
(3)
Calculation consistent with last rate proceeding.
In absence of a rate proceeding, Class A uti li ties will use the Balance Sheet Method and
Class B Utilities will use the One-eighth Operating and Maintenance Expense Method.
F-4
$
UTILITY NAME:
SCHEDULE OF CURRENT COST OF CAPITAL CONSISTENT WITH THE MEmODOLOGY USED IN THE LAST RATE PROCEEDING (1) (\ )
DOLLAR
AMOUNT (2)
CLASS OF CAPITAL
(a)
(b)
Common Equity
Preferred Stock
Long Tenn Debt
Customer Deposits
Tax Credits - Zero Cost
Tax Credits - Weighted Cost
Deferred Income Taxes
Other (Explain)
$
Total
$
PERCENTAGE
OF CAPITAL
(c)
ACTUAL
COST RATES (3)
(d)
l 05"!~ !O
~1,l
'1 "i 'l.'"
'+lD :l ?i<J
11 •:5 00
11. 0
':5~," Q~"I£)
S.~5
'tit
0
s} dl
-
WEIGHTED
COST
(c x d)
(e)
l
o~
t !J S
-
-
lfJ "f~
100.. 0
I Lsl 1O i8.
(1)
If the utility's capital structure is not used, explain which capital structure is used.
(2)
Should equal amounts on Schedule F-6, Column (g).
(3)
Mid-point of the last authorized Return On Equity or current leverage fonnuJa if none has been established.
S A P.c
IW
P!! 4~f2f"SS
J)::f±- 1003 S"'1-
Must be calculated using the same methodology used in the last rate
proceeding using current annual report year end amounts and cost rates.
AP}»ROVED RETURN ON EQUITY
Current Commission Return on Equity:
Commission order approving Return on Equity:
APPROVED AFUDC RATE COMPLETION ONLY REQUIRED IF AFUDC WAS CHARGED DURING YEAR N/A
Current Commission Approved AFUDC rate:
i
Commission order approving AFUDC rate:
If any utility capitalized any charge in lieu of AFUDC (such as interest only), state the basis of the charge,
an explanation as to why AFUDC was not charged and the percentage capitalized.
F-5
wS
r
UTILITY NAME:
I
Tymber Creek Utilities Incorporated
YEAR OF REPORT
).0 10
SCHEDULE OF CAPITAL STRUCTURE ADJUSTMENTS CONSISTENT WITH THE METHODOLOGY USED IN THE LAST RATE PROCEEDING CLASS OF
CAPITAL
(a)
Common Equity
Preferred Stock
Long Term Debt
Customer Deposits
Tax Credits - Zero Cost
Tax Credits - Weighted Cost
Deferred Inc. Taxes
Other (Explain)
$
PER BOOK
BALANCE
NON-UTILITY
ADJUSTMENTS
NON­
JURISDICTIONAL
ADJUSTMENTS
(b)
(c)
(d)
j05.I.ft(O
•
{ I)
0
$
(I]
()
$
\
I
~ l, ,7~tf
I '::l ; S'."O
I
$
CAPITAL
STRUCTURE
(f)
(g)
(I)
o ll)
$
$
! ~ ~=l!'O
1
C>
I
II
I
(
I
!
0
$
_IlL- C;f)~C
i~
10'2; Y'IO
q ~ '~21
\
$
0
(I) Explain below all adjustments made in Columns (e) and (D:
A/oJle...
OTHER (1)
ADJUSTMENTS
PRO RATA
\
I
1
==f==
$ ~f..,],CJ).q _
Total
(5
$
OTHER (1)
ADJUSTMENTS
SPECIFIC
(e)
.4-+...
~
/ l/
jJp.,GIlP'rr
/ t7tJ')S'f-WJ>
F-6
$
0
$
I ~71 (J ') .,f
I
I
YEAR OF REPORT
UTILITY NAME:
Tymber Creek Utilities Incorporated
').010
UTILITY PLANT
ACCOUNTS 101 - 106
ACCT.
NO.
(a)
101
102
103
104
105
106
DESCRIPTION
(b)
WASTEWATER
(d)
WATER
(c)
Plant Accounts:
Utility Plant In Service
Utility Plant Leased to
Other
Property Held for Future
Use
Utility Plant Purchased
or Sold
Construction Work in
Progress
Completed Construction
Not Classified
Total Utility Plant
OTHER THAN
REPORTING
SYSTEMS
(e)
$
~D5 Il 7LL
$
?,6), "71
L
$
$
7/1.~~1
I
$
7/~ I ~<fl-
$
TOTAL
(I)
$
q / f?,SS1
)
$
ql'8 ! ~S1
1
UTILITY PLANT ACQUISITION ADJUSTMENTS ACCOUNTS 114 AND 115 Report each acquisition adjustment and related accumulated amortization separately. For any acquisition adjustments approved by the Commission, include the Order Number. ACCT.
NO.
(a)
114
DESCRIPTION
(b)
WATER
(c)
WASTEWATER
(d)
TOTAL
(I)
Acquisition Adjustment
$
Total Plant Acquisition Adjustments
115
OTHER THAN
REPORTING
SYSTEMS
(e)
!ld/.f£
$
$
$
$
$
$
$
:t;
$
Accumulated Amortization
$
Total Accumulated Amortization
$
Net Acquisition Adjustments
$
)/ok§
$
$
11017£
$
F-7
$
~/r'£
$
$
r
/1101/£
-
$
~YE
YEAR OF REPORT
UTILITY NAME:
Tymber Creek Utilities Incorporated
AD} 0
ACCUMULATED DEPRECIATION (ACCT. 108) AND AMORTIZATION (ACCT. 110)
DESCRIPTION
(a)
ACCUMULATED DEPRECIATION
Account 108
Balance first of year
Credit during year:
Accruals charged to:
Account 108.1 (I)
Account 108.2 (2)
Account 108.3 (2)
Other Accounts (specify):
WATER
(b)
$
J:)6
2b f..p
OTHER THAN
REPORTING
SYSTEMS
(d)
WASTEWATER
(c)
$
SOi6 l /f
TOTAL
(e)
$
$
(PJ, I J 855
") 5,l 'etD
I
$
C, J 5C,V
$
2. ql 12c'
$
$
$
~ / >{,'f
$
I)Jf, I~f-
$
$
Salvage
Other Credits (Specify):
Total Credits
Debits during year:
Book cost of plant retired
Cost of Removal
Other Debits (specify):
Total Debits
~ I"Yf )
705
21]
.
$
Balance end of year
$
ACCUMULATED AMORTIZATION
Account 110
Balance first of year
Credit during year:
Accruals charged to:
$
'1,)1
J? 6,/+33
0
$
'5l &f[
4.11
$
VJ ~V5
$ 5""~5! 3} O
$
0
$
'35/ i.'(O
&7'1
$
$
$
$
$
$
$
$
5 777
&S l ~
7(..rg
d
Account 110.2 (3)
Other Accounts (specify):
Total credits
Debits during year:
Book cost of plant retired
Other debits (specify):
Total Debits
Balance end of year
(I)
(2)
(3)
$
$
$
0
C>
D
$
C>
$
$
(j
$
CJ
$
$
0
$
()
$
$
C)
Account 108 for Class B utilities.
Not applicable for Class B utilities.
Account 110 for Class B uti lities .
F-&
Tymber Creek Utilities Incorporated
UTILITY NAME:
REGULATORY COMMISSION EXPENSE
AMORTIZATION OF RATE CASE EXPENSE (ACCOUNTS 666 AND 766)
CHARGED OFF
DURING YEAR
EXPENSE
INCURRED
DURING YEAR
(b)
DESCRIPTION OF CASE
(DOCKET NO.)
(a)
NbJ-'(3
Total
ACCT.
(d)
AMOUNT
(e)
$
$
0
$
$
0
NONUTILITY PROPERTY (ACCOUNT 121) Report separately each item of property with a book cost of $25,000 or more included in Account 121. Other Items may be grouped by classes of property. ENDING YEAR
BEGINNING
DESCRIPTION
ADDITIONS
REDUCTIONS
BALANCE
YEAR
(a)
(b)
(d)
(c)
(e)
}/tJj./£
$
$
$
$
- O·
Total Nonutility Property
$
$
$
$
- a~
SPECIAL DEPOSITS (ACCOUNTS 132 AND 133) Report hereunder all special deposits carried in Accounts 132 and 133.
YEAREND
BOOK COST
(b)
DESCRIPTION OF SPECIAL DEPOSITS
(a)
SPECIAL DEPOSITS (Account 132):
~h'E
$
Total Special Deposits
$
OTHER SPECIAL DEPOSITS (Account 133): ~
#h6
$
Total Other Special Deposits
$
F-9
0
0
0
c:r
YEAR OF REPORT
?"O/O
rymber Creek Utilities Incorporated
UTILITY NAME:
INVESTMENTS AND SPECIAL FUNDS ACCOUNTS 123 - 127 Report hereunder all investments and special funds carried in Accounts 123 through 127. FACE OR
PAR VALUE
(b)
DESCRIPTION OF SECURITY OR SPECIAL FUND
(a)
YEAREND
BOOK COST
(c)
INVESTMENT IN ASSOCIATED COMPANIES (Account 123):
/
NOire
$
$
Total Investment in Associated Companies
$
-- O ~
--0­
UTILITY INVESTMENTS (Account 124):
$
I
$
flOyr~
-<:/-­
Total Utility Investment
$
-0"
OTHER INVESTMENTS (Account 125):
$
/
lN6kP
~
-V
Total Other Investment
$
~
$
- ()­
-0 ­
SPECIAL FUNDS (Class A Utilities: Accounts 126 and 127; Class B Utilities: Account 127):
$
/
-0 ,...
/IVIJk/3
Total Special Funds
$
F-IO
-0
~
YEAR OF REPORT
UTILITY NAME:
Tymber Creek Utilities Incorporated
").0 I 0
ACCOUNTS AND NOTES RECEIVABLE - NET
ACCOUNTS 141 - 144
Report hereunder all accounts and notes receivable included in Accounts 141, 142, and 144. Amounts included in Amounts included in Accounts 142 and 144 should be listed individually DESCRIPTION
TOTAL
(a)
(b)
CUSTOMER ACCOUNTS RECEIVABLE (Account 141):
Water
$
Wastewater
Other
rJ....S ,5 5 0
<.. O/'tI3/irfo D
;
Total Customer Accounts Receivable
OTHER ACCOUNTS RECEIVABLE ( Account 142):
$
2- 5, SS()
$
/
A/I ...
,
lUI
/.-J
Total Other Accounts Receivable
NOTES RECEIVABLE (Account 144):
$
$
A /
Il'/ t:I
{
I
Total Notes Receivable
$
Total Accounts and Notes Receivable
$
ACCUMULATED PROVISION FOR
UNCOLLECTIBLE ACCOUNTS (Account 143)
Balance first of year
Add: Provision for uncollectibles for current year
Collection of accounts previously written off
Utility Accounts
Others
--y-....
'\
J
c JA~J;<T
l/l)f)/(£
?-.s:... SSO
$
$
/1")
(~
$
Total Additions
Deduct accounts written off during year:
Utility Accounts
Others
$
Total accounts written off
$
Balance end of year
TOTAL ACCOUNTS AND NOTES RECEIVABLE - NET
F-il
$
").5) S.sO
YEAR OF REPORT
Tymber Creek Utilities Incorporated
UTILITY NAME:
').0 I 0
ACCOUNTS RECEIVABLE FROM ASSOCIATED COMPANIES
ACCOUNT 145
Report each account receivable from associated companies separately
TOTAL
(b)
DESCRIPTION
(a)
$
fl;~
- 0­
$
Total
~O-
NOTES RECEIVABLE FROM ASSOCIATED COMPANIES
ACCOUNT 146
Report each note receivable from associated companies separately
INTEREST
RATE
DESCRIPTION
(a)
(b)
d.
I
I
1VI) (. n
l'7h'~b
f-::tJ ~
{A
"
r--r
(4­
I
MIL
I
c.f L::>
7/t
I
Total
TOTAL
(c)
% $
%
%
%
%
%
%
$
~ ~jr rSJ:'
~8 ,I VS5
MISCELLANEOUS CURRENT AND ACCRUED ASSETS ACCOUNT 174 BALANCE END
OF YEAR
(b)
DESCRIPTION - Provide itemized listing
(a)
A/okt=
Total Miscellaneous Current and Accrued Liabilities
F-12
$
-()­
$
-0-­
YEAR OF REPORT
UTILITY NAME:
Tymber Creek Utilities Incorporated
AOIO
UNAMORTIZED DEBT DISCOUNT AND EXPENSE AND PREMIUM ON DEBT
ACCOUNTS 181 AND 251
Report the net discount and expense or premium separately for each security issue.
AMOUNT
WRITTEN OFF
DURING YEAR
DESCR1PTION
(b)
(a)
UNAMORTIZED DE~/ ISCOUNT AND EXPENSE (Account 181):
YEAR END
BALANCE
(c)
$
-0'­
$
$
- 0 ,....
$
- (J-­
IYClK~
Total Unamortized Debt Discount and Expense
~O,-.
UNAMORTIZED PREMIUM ON DEBT (Account 251):
$
$
/
It tlkE
-D--­
Total Unamortized Premium on Debt
$
·-6­
~O
$
r
-0'­
EXTRAORDINARY PROPERTY LOSSES
ACCOUNT 182
Report each item separately
DESCR1PTlON
(a)
NtJ/./e
TOTAL
(b)
$
Total Extraordinary Property Losses
$
F-13
-0­
-0­
YEAR OF REPORT
'),0 I 0
UTILITY NAME:
MISCELLANEOUS DEFERRED DEBITS ACCOUNT 186 AMOUNT
WRITTEN OFF
DURING YEAR
(b)
DESCRIPTION - Provide itemized listing
(a)
YEAREND
BALANCE
(c)
DEFERRED RATE CASE EXPENSE (Class A Utilities: Account 186.1)
Nof/E
$
-O ~
$
- 0 -­
Total Deferred Rate Case Expense
$
.-0­
$
- 0 "-'
OTHER DEFERRED DEBITS (Class A Utilities: Account 186.2):
$
$
,
W/fTfoR..
~ O -
5: 55S .--.
~/ g
""-"
':::> f7WFAl
$
Total Other Deferred Debits
rl l l gil
~l VS'l
'7
$
1l.1'~f.(
- cJ ­
)
REGULATORY ASSETS (Class A Utilities: Account. 186.3):
Jlbh£.
$
- 0­
$
Total Regulatory Assets
$
-0 -­
$
TOTAL MISCELLANEOUS DEFERRED DEBITS
F-14
$
~
tt5f
$
- 6 ~
l'J, lliif
UTILITY NAME:
YEAR OF REPORT
Tymber Creek Utilities Incorporated
~O'O
CAPITAL STOCK ACCOUNTS 201 AND 204* DESCRIPTION
(a)
TOTAL
(c)
RATE
(b)
COMMON STOCK
Par or stated value per share
Shares authorized
Shares issued and outstanding
Total par value of stock issued
Dividends declared per share for year
/ . {JO
% $
Ltl.QI
I ()
% $
% $
PREFERRED STOCK
Par or stated value per share
Shares authorized
Shares issued and outstanding
Total par value of stock issued
Dividends declared per share for year
% $
%
%
60
O . (}d
l60 ,
()d
-6 ­
~6 -
~~
* Account 204 not applicable for Class B utilities.
BONDS
ACCOUNT 221
DESCRIPTION OF OBLIGATION
(INCLUDING DA TE OF ISSUE AND DATE OF MATURITY)
(a)
A/,,)/£
INTEREST
FIXED OR
ANNUAL
RATE
VARIABLE *
(b)
(c)
%
%
%
%
%
%
%
PRINCIPAL
AMOUNT PER
BALANCE SHEET
(d)
$
< ­
0­
%
%
$
Total
*
For variable rate obligations, provide the basis for the rate. (i.e .. prime + 2%, etc.)
F-15
- 0-­
YEAR OF REPORT
UTILITY NAME:
:;'D 10
Tymber Creek Utilities Incorporated
ST ATEMENT OF RETAINED EARNINGS
J.
2.
Dividends should be shown for each class and series of capital stock. Show amounts as dividends per share.
Show separately the state and federal income tax effect of items shown in Account No. 439.
ACCT.
NO.
(a)
215
439
DESCRIPTION
(b)
Unappropriated Retained Earnings:
Balance Beginning of Year
Changes to Account:
Adjustments to Retained Earnings ( requires Commission approval prior to use):
Credits:
$
$
$
$
Total Debits:
$
Balance Transferred from Income
Appropriations of Retained Earnings:
437
Total Appropriations of Retained Earnings
Dividends Declared:
Preferred Stock Dividends Declared
438
Common Stock Dividends Declared
/O,!>qrg,?
~
Total Credits:
Debits:
435
436
$( ~I
170 )
~Dr
-0­
$
$
Total Dividends Declared
215
Year end Balance
214
Appropriated Retained Earnings (state balance and
purpose of each appropriated amount at year end):
214
AMOUNTS
(e)
$
-0­
7;l , ?J/7
7
- O~
$
Total Appropriated Retained Earnings
$
Total Retained Earnings
Notes to Statement of Retained Earnings:
F-16
7)
I??I?
"f
YEAR OF REPORT
Tymber Creek Utilities Incorporated
'lo 10
UTILITY NAME:
ADVANCES FROM ASSOCIATED COMPANIES
ACCOUNT 223
Report each advance separately.
TOTAL
DESCRIPTION
(a)
(b)
NaN'£:
Total
$
-0-­
$
-0-­
OTHER LONG-TERM DEBT ACCOUNT 224 DESCRIPTION OF OBLIGATION
(INCLUDING DATE OF ISSUE AND DATE OF MATURITY)
(a)
Nip
'.
#1 P
I
AI/ ()
( I
[;OffTRVST {,/kP' oP Ol?tJlT
.n
>./.1/P-IJII
b IJ/LOftl)S
<. -.-c=..
~i-JI RAI-l
,e
INTEREST
ANNUAL
FIXED OR
RATE
VARIABLE *
(b)
(c)
3 . :>'5 %
%
lI,75
l b.O
%
%
%
%
%
%
%
%
%
%
%
%
%
%
Total
*
F
PRINCIPAL
AMOUNT PER
BALANCE SHEET
(d)
$
F
lo. 'A?-l.P
F
J-.. / })t!)O
$
For variable rate obligations, provide the basis for the rate. (i.e .. prime + 2%, etc.)
F-17
3lf 1 S/3
,
Lf& ~ 7 ~
YEAR OF REPORT
Tymber Creek Utilities Incorporated
UTILITY NAME:
~OIO
NOTES PAYABLE ACCOUNTS 232 AND 234 DESCRIPTION OF OBLIGATION
(INCLUDING DATE OF ISSUE AND DATE OF MATURITy)
(a)
NOTES PAYABLE (Account
INTEREST
ANNUAL
FIXED OR
RATE
VARIABLE *
(b)
(c)
PRINCIPAL
AMOUNT PER
BALANCE SHEET
(d)
232):~
tJ4"/3
%
%
%
%
%
%
%
%
Total Account 232
$
$
~ ()-
- ()­
NOTES PA YABLE TO ASSOC. COMPANIES (Account 234):
I
%
%
%
%
%
%
%
%
N6uc
-O ~
$
Total Account 234
*
$
-0 -
For variable rate obligations, provide the basis for the rate. (i.e .. prime + 2%, etc.)
ACCOUNTS PAYABLE TO ASSOCIATED COMPANIES ACCOUNT 233 Report each account payable separately. DESCRIPTION
(a)
TOTAL
(b)
$
1./
n I $C
VI
H ('C (7(IVr..J
/
.........
",I
\1.t/ I-JS;[(J( (
tJH//JH/F'.J
I
Total
$
F-18
'LI
v
~2,
fi R
/17fj
UTILITY NAME:
YEAR OF REPORT
Tymber Creek Utilities Incorporated
-;;l.C/O
-
-
-
ACCRUED INTEREST AND EXPENSE ACCOUNTS 237 AND 427 DESCRIPTION
OF DEBIT
BALANCE
BEGINNING
OF YEAR
(a)
(b)
ACCOUNT NO . 237. I - Accrued Interest on Long Term~
tJV~
Total Account 237.1
ACCOUNT NO. 237.2 - Accrued Interest on Other LiabilAh
Customer Deposits
(:)kj;:
$
INTEREST ACCRUED
DURING YEAR
ACCT.
DEBIT
AMOUNT
-6 -
$
$
--·0­
(d)
(c)
427
INTEREST
PAID DURING
YEAR
BALANCE END
OF YEAR
(e)
(f)
$
$
$ -0-­
$
$
$
$
$
$
Total Account237.2
$
$
$
$
Total Account 237 (I)
$
$
$
$
-0­
J
INTEREST EXPENSED:
Total accrual Account 237
Less Capitalized Interest Portion of AFUDC:
237
(I) Must agree to F-2 (a), Beginning and
Ending Balance of Accrued Interest.
$
(2) Must agree to F-3 (c), Current
Year Interest Expense
Net Interest Expensed to Account No. 427 (2)
$
F-19
--()­
YEAR OF REPORT]
UTILITY NAME:
?~ 10_
Tymber Creek Utilities Incorporated
MISCELLANEOUS CURRENT AND ACCRUED LIABILITIES
ACCOUNT 241
DESCRIPTION - Provide itemized listing
BALANCE END
OF YEAR
(a)
(b)
;Vol.-'£'
Total Miscellaneous Current and Accrued Liabilities
$
-0­
$
- 0­
I
ADVANCES FOR CONSTRUCTION ACCOUNT 252 NAME OF PAYOR
*
(a)
,Aiok'E
BALANCE
BEGINNING
OF YEAR
ACCT.
DEBIT
(b)
(c)
$
,
DEBITS
I
AMOUNT
(d)
$
BALANCE END
OF YEAR
CREDITS
(e)
$
I
(I)
$
-0­
I
I
Total
$
$
* Report advances separately by reporting group, designating water or wastewater in column (a).
F-20
$
$
-0­
YEAR OF REPORT
Tymber Creek Utilities Incorporated
UTILITY NAME:
)...010
OTHER DEFERRED CREDITS
ACCOUNT 253
REGULA
DESCRIPTION - Provide itemized listing
AMOUNT
WRITTEN OFF
DURING YEAR
(a)
(b)
YEAR END
BALANCE
(c)
A%
; ;ILlTlES (CI"" A UtiliH", A"o,ot 253 . I),
$
$
Total Regulatory Liabilities
$
-0­
$
-0­
OTHERd ,ERRED LIABILITIES (CI,,, A UtiIiti,,, A"o,ot 253.2),
tllf.e
$
Total Other Deferred Liabilities
TOTAL OTHER DEFERRED CREDITS
F-21
$
$
-0­
$
-()­
$
,- 0 ­
$
- 0-­
YEAR OF REPORT
UTILITY NAME:
Tymber Creek Utilities Incorporated
1..010
CONTRIBUTIONS IN AID OF CONSTRUCTION
ACCOUNT 271
DESCRIPTION
(a)
WATER
(W-7)
WASTEWATER
(S-7)
W&WWOTHER
THAN SYSTEM
REPORTING
TOTAL
(b)
(c)
(d)
(e)
Balance first of year
$
L5"'5.7r..~
,.
$
Add credits during year:
$
-c:;
$
Less debit charged during the year
$
-0 ­
$
Total Contribution In Aid
of Construction
$
~
15~713
)'iO,.. 3~~
$
$
c;"b~1
Otfc(
--;
- D~
$
$
- 0 """"
~6 -
$
$
_ 0­
$
$
5)(P/ Dqq
j
$
ACCUMULATED AMORTIZATION OF CONTRIBUTIONS IN AID OF CONSTRUCTION ACCOUNT 272 DESCRIPTION
(a)
WATER
(W-8(a»
WASTEWATER
(S-8(a»
W&WWOTHER
THAN SYSTEM
REPORTING
TOTAL
(b)
(c)
(d)
(e)
Balance first of year
$
l~7.{,2t
v
$
Debits during the year:
$
y. ~ qqq
Credits during the year
$
Total Accumulated Amortization
of Contributions In Aid of
Construction
$
I~'J.I
, ,0
3~O v,30{,
$
$
$
$
$
$
$
$
$
$
$ ")
F-22
>J0
3bf.o
S-/~l
'7,7
~ J C(1'f
5'),~ I Q3u,
YEAR OF REPORT
UTILITY NAME: Tymber Creek Utilities Incorporated
';Ao I 0
RECONCILIATION OF REPORTED NET INCOME WITH TAXABLE
INCOME FOR FEDERAL INCOME TAXES (UTILITY OPERATIONS)
1. The reconciliation should include the same detail as furnished on Schedule M-\ of the federal tax return for the year.
The reconciliation shall be submitted even though there is no taxable income for the year.
Descriptions should clearly indicate the nature of each reconciling amount and show the computations of all tax accruals.
2. If the utility is a member of a group which files a consolidated federal tax return, reconcile reported net income with
taxable net income as if a separate return were to be filed , indicating intercompany amounts to be eliminated in such
consolidated return. State names of group members, tax assigned to each group member, and basis of allocation,
assignments or sharing of the consolidated tax among the group members.
REF. NO.
(b)
DESCRIPTION
(a)
F-3(c)
Net income for the year
Reconciling items for the year: Taxable income not reported on books: AMOUNT
(c)
$
II/A
I
Deductions recorded on books not deducted for return :
Income recorded on books not included in return :
Deduction on return not charged against book income:
Federal tax net income
$
Computation of tax :
F-23
~
WATER OPERATION SECTION YEAR OF REPORT
UTILITY NAME:
AD 10
Tymber Creek Utilities Incorporated
WATER LISTING OF SYSTEM GROUPS List below the name of each reporting system and its certificate number. Those systems which have been consolidated under the same tariff should be assigned a group number. Each individual system which has not been consolidated should be assigned its own group number. The water financial schedules (W-2 through W-lO) should be filed for the group in total. The water engineering schedules (W-ll through W-14) must be filed for each system in the group. All of the following water pages (W-2 through W-14) should be completed for each group and arranged by group number. CERTIFICATE
NUMBER
SYSTEM NAME I COUNTY
W-l
GROUP
NUMBER
YEAR OF REPORT
UTILITY NAME:
. Tymber
~O' 0
Creek Utilities Incorporated
SYSTEM NAME I COUNTY:
SCHEDULE OF YEAR END WATER RATE BASE ACCT.
NO.
(a)
REFERENCE
PAGE
(c)
ACCOUNT NAME
(b)
WATER
UTILITY
(d)
101
Utility Plant In Service
W-4(b)
$
l05, (If
108
110
271
252
Less:
Nonused and Useful Plant (1)
Accumulated Depreciation
Accumulated Amortization
Contributions in Aid of Construction
Advances for Construction
W-6(b)
F-8
W-7
F-20
(
I " (PI Lf'Hl
)
(
I 5'5~, flq-;
)
Subtotal
272
Add:
Accumulated Amortization of
Contributions in Aid of Construction
$(
W-8(a)
Subtotal
114
115
Plus or Minus :
Acquisition Adjustments (2)
Accumulated Amortization of Acquisition Adjustments (2)
Working Capital Allowance (3)
Other (SpecifY):
Ilf J. J{P l'l
$
(, ul ,o tt
I S /+'g &
W-3
ACHIEVED RATE OF RETURN (Water Operating Income I Water Rate Base)
NOTES: (I) Estimate based on the methodology used in the last rate proceeding.
(2) Include only those Acquisition Adjustments that have been approved by the Commission.
(3) Calculation consistent with last rate proceeding.
In absence of a rate proceeding, Class A utilities will use the Balance Sheet Method and
Class B Utilities will use the One-eighth Operating and Maintenance Expense Method.
W-2
GROUP
$
F-7
F-7
WATER RATE BASE
WATEROPERATrNG rNCOME
1(0 ,5~O)
$
~i ,5'Cf 5
$(
17)O3;l )
.
(
;'0 . '1
)
YEAR OF REPORT
UTILITY NAME:
2 0 10
Tymber Creek Utilities Incorporated
SYSTEM NAME I COUNTY:
WATER OPERATING STATEMENT ACCT.
NO.
(a)
400
469
REFERENCE PAGE (c) ACCOUNT NAME
(b)
UTILITY OPERATING INCOME
Operating Revenues
Less: Guaranteed Revenue and AFPI
401
Operating Expenses
W-IO(a)
403
Depreciation Expense
Less: Amortization of CIAC
W-6(a)
W-8(a)
Net Depreciation Expense
Amortization of Utility Plant Acquisition Adjustment
Amortization Expense (Other than CIAC)
3 '8~
$
$
II (P j "3S't
$
IJ-" SS't·
G, ,<)& 4
('
$
Lj q~ q )
) 5(, 5
,­
F-7
F-8
-
408 .10
408.11
408.12
408 .13
Taxes Other Than Income
Utility Regulatory Assessment Fee
Property Taxes
Payroll Taxes
Other Taxes and Licenses
408
409. 1
410.10
410 .11
411.10
412.10
412.11
Total Taxes Other Than Income
Income Taxes
Deferred Federal Income Taxes
Deferred State Income Taxes
Provision for Deferred Income Taxes - Credit
Investment Tax Credits Deferred to Future Periods
Investment Tax Credits Restored to Operating Income
$
Utility Operating Expenses
$
Utility Operating Income
$(
469
413
414
420
~ J
I I
W-9
W-9
Net Operating Revenues
406
407
CURRENT
YEAR
(d)
5"1?' '3'7 I i'Slf Y
l/ >":1,
&1./
Add Back: Guaranteed Revenue (and AFPI) Income From Utility Plant Leased to Others
Gains (losses) From Disposition of Utility Property
Allowance for Funds Used During Construction
Total Utility Operating Income
1~7
,
-
-
-
-
W-9
1~31~/(P
I ~, 031 )
$
$ (
W-3 GROUP '7
f 7,6)~ 2
YEAR OF REPORT
Tymber Creek Utilities Incorporated
~ o,O
UTILITY NAME:
SYSTEM NAME / COUNTY:
WATER UTILITY PLANT ACCOUNTS ACCT.
NO.
(a)
301
302
303
304
305
306
307
308
309
310
311
320
330
331
333
334
335
336
339
340
341
342
343
344
345
346
347
348
ACCOUNT NAME
(b)
Organization
Franchises
Land and Land Rights
Structures and Improvements
Collecting and Impounding Reservoirs
Lake, River and Other Intakes
Wells and Springs
Infiltration Galleries and Tunnels
Supply Mains
Power Generation Equipment
Pumping Equipment
Water Treatment Equipment
Distribution Reservoirs and Standpipes
Transmission and Distribution Mains
Services
Meters and Meter Installations
Hydrants
Backflow Prevention Devices
Other Plant Miscellaneous Equipment
Office Furniture and Equipment
Transportation Equipment
Stores Equipment
Tools, Shop and Garage Equipment
Laboratory Equipment
Power Operated Equipment
Communication Equipment
Miscellaneous Equipment
Other Tangible Plant
TOTAL WATER PLANT
NOTE:
PREVIOUS
YEAR
(c)
2 Ce
$
ADDITIONS
(d)
$
CURRENT
YEAR
(f)
RETIREMENTS
(e)
$
$
:11
~ 2,7S7
:, 2t7 ~,)
IO 'l,~~l
2~ :~ ;l.7
It; ~I (' 8. I
/3"1 0
'~I
~~f~
:,
I /7 q ~
II'1 q ~
& fJO
~fL. 0
~ ~I
, Itl ° j
~
$
(p
41I ~ ~1
' ll" I
I
-~
J. 0 5'/(" 4­
$
'i q 'J..
Any adjustments made to reclassifY property from one account to another must be footnoted.
W-4(a) GROUP LOS
$
'205·
I~-; O
$
205t 71 f
UTILITY NAME:
YEAR OF REPORT
Tymber Creek Utilities Incorporated
), 0 1 0
SYSTEM NAME / COUNTY :
WATER UTILITY PLANT MATRIX
.1
ACCT.
NO.
CURRENT
YEAR
ACCOUNT NAME
.2
SOURCE
OF SUPPLY
AND PUMPING
PLANT
INTANGIBLE
PLANT
.5
.4
TRANSMISSION
AND
DISTRIBUTION
PLANT
.3
WATER
TREATMENT
PLANT
GENERAL
PLANT
IJ?
1
I '7 q
0
0
0
0
0
]·~1 7i7 0
0
0
0
0
lbqlZ; ~ j 0
"1, ) 1/ 'B-7
~~: o~.,
c I 8 00
21 5 )/7
l tl ~a.
~ fJ.()
0
0
0
0
0
0
-0
0
0
0
0
(P&
0
TOTAL WATER PLANT
$
'lo ~ 7 11
1$
l~
A
W-4(b)
GROUP
$
'3
7
$=====
$
I (,~,I ¢. (p
$
~ 45).
YEAR OF REPORT
UTILITY NAME:
;AOIO
Tymber Creek Utilities Incorporated
SYSTEM NAME / COUNTY:
BASIS FOR WATER DEPRECIATION CHARGES ACCT.
NO.
(a)
ACCOUNT NAME
(b)
304
305
306
307
308
309
310
311
320
330
331
333
334
335
336
339
340
341
342
343
344
345
346
347
348
Structures and Improvements
Collecting and Impounding Reservoirs
Lake, River and Other Intakes
Wells and Springs
Infiltration Galleries and Tunnels
Supply Mains
Power Generation Equipment
Pumping Equipment
Water Treatment Equipment
Distribution Reservoirs and Standpipes
Transmission and Distribution Mains
Services
Meters and Meter Installations
Hydrants
Backtlow Prevention Devices
Other Plant Miscellaneous Equipment
Office Furniture and Equipment
Transportation Equipment
Stores Equipment
Tools, Shop and Garage Equipment
Laboratory Equipment
Power Operated Equipment
Communication Equipment
Miscellaneous Equipment
Other Tangible Plant
Water Plant Composite Depreciation Rate
*
AVERAGE
SERVICE
LIFE IN
YEARS
(c)
(d)
DEPRECIATION
RATE APPLIED
IN PERCENT
(100% - d) / c
(e)
J.~
~ . 5'7
~a
) 11'31
~~
~,("3
35
~ , ~G:,
1'7
'10
S,
~9
?, 1 50
<0
; (,.<."
}~
'J . t..3
*
If depreciation rates prescribed by this Commission are on a total composite basis,
entries should be made on this line only.
W-5
GROUP
AVERAGE
NET
SALVAGE IN
PERCENT
YEAR OF REPORT
UTILITY NAME:
AD
Tymber Creek Utilities Incorporated
,0
SYSTEM NAME / COUNTY:
ANALYSIS OF ENTRIES IN WATER ACCUMULATED DEPRECIATION ACCT.
NO.
(a)
BALANCE
AT BEGINNING
OF YEAR
(c)
ACCOUNT NAME
(b)
Structures and Improvements
Collecting and Impounding Reservoirs
Lake, River and Other Intakes
Wells and Springs
Infiltration Galleries and Tunnels
Supply Mains
Power Generation Equipment
Pumping Equipment
Water Treatment Equipment
Distribution Reservoirs and Standpipes
Transmission and Distribution Mains
Services
Meters and Meter Installations
Hydrants
Backf10w Prevention Devices
Other Plant Miscellaneous Equipment
Office Furniture and Equipment
Transportati on Equipment
Stores Equipment
Tools, Shop and Garage Equipment
Laboratory Equipment
Power Operated Equipment
Communicatio n Equipment
Miscellaneous Equipment
Other Tangible Plant
304
305
306
307
308
309
310
311
320
330
331
33 3
334
335
336
339
340
341
342
343
344
345
346
347
348
TOTAL WATER ACCUMULATED DEPRECIATION
*
$
,
~,'
1'1 . Q70
cP S' t l/lJ
1 ~ 1 7 ~1(
I q /!>'i"
:?z6 Gl
$
ACCRUALS
(d)
(p
$
(p
~~ g{p
G, ~ '7
1,!~ :t'l
).. !$ ~ lo
(q ~f
~~
4 tt
I ~
W-6(a)
GROUP
$
L0 5 ~
0
Specify nature of transaction
Use ( ) to denote reversal entries.
$
I _I 0 S-~
I t] q~
ll)..O ,<E 07
TOTAL
CREDITS
(d + e)
(f)
OTHER
CREDITS *
(e)
( ~ .') fJ
'I
'I 9la~~
0
, '1
v, (5(P1/­
UTILITY NAME:
r
Tymber Creek Utilities Incorporated
I
YEAR OF REPORT
AO I 0
SYSTEM NAME / COUNTY:
ANALYSIS OF ENTRIES IN WATER ACCUMULATED DEPRECIATION (CONT'D)
ACCT.
NO.
(a)
304
305
306
307
308
309
310
311
320
330
331
333
334
335
336
339
340
341
342
343
344
345
346
347
348
ACCOUNT NAME
(b)
Structures and Improvements
Collecting and Impounding Reservoirs
Lake, River and Other Intakes
Wells and Springs
In filtration Galleries and Tunnels
Supply Mains
Power Generation Equipment
Pumping Equipment
Water Treatment Equipment
Distribution Reservoirs and Standpipes
Transmission and Distribution Mains
Services
Meters and Meter Installations
Hydrants
Backflow Prevention Devices
Other Plant Miscellaneous Equipment
Office Furniture and Equipment
Transportation Equipment
Stores Equipment
Tools, Shop and Garage Equipment
Laboratory Equipment
Power Operated Equipment
Communication Equipment
Miscellaneous Equipment
Other Tangible Plant
TOTAL WATER ACCUMULATED DEPRECIATION
PLANT
RETIRED
SALVAGE AND
INSURANCE
COST OF
REMOVAL
AND OTHER
CHARGES
(g)
(h)
(i)
$
$
$
TOTAL
CHARGES
BALANCE AT
END OF YEAR
(g-h+i)
(j)
(c+f-j)
(k)
$
$
l4 (
l,, 5'"09
(;,~ ,OOO
7t?S--
AAI
) ~ Lfl ~
:l O. ~"!» :
:l3l.
P29 ]
1i 7q~
-
~2.~
$
lO tS'
$
W-6(b) GROUP $
A ~ 7_
$
4~J..
$
l ';).{P/·f3. q
I
YEAR OF REPORT
UTILITY NAME :
:l-o 10
Tymber Creek Utilities Incorporated
SYSTEM NAME I COUNTY:
CONTRIBUTIONS IN AID OF CONSTRUCTION ACCOUNT 271 WATER
(c)
REFERENCE
DESCRIPTION
(a)
(b)
$
Balance first of year
Add credits during year:
Contributions received from Capacity,
Main Extension and Customer Connection Charges
Contributions received from Developer or
Contractor Agreements in cash or property
I S'S •:t1:2
$
-6 -
Total Credits
$
-0­
Less debits charged during the year
(All debits charged during the year must be explained below)
$
- 0­
Total Contributions In Aid of Construction
$
W-8(a)
W-8(b)
If any prepaid CIAC has been collected, provide a supporting schedule showing how the amount is determined.
Explain all debits charged to Account 271 during the year below:
W-7
GROUP
l 5" S"i 7"1:3
UTILITY NAME:
YEAR OF REPORT
~C>i 0
Tymber Creek Utilities Incorporated
SYSTEM NAME / COUNTY:
WATER CIAC SCHEDULE "A"
ADDITIONS TO CONTRIBUTIONS IN AID OF CONSTRUCTION RECEIVED FROM CAPACITY.
MAIN EXTENSION AND CUSTOMER CONNECTION CHARGES RECEIVED DURING THE YEAR
NUMBER OF
CONNECTIONS
DESCRIPTION OF CHARGE
(a)
CHARGE PER
CONNECTION
(c)
(b)
N"Nf3.
I'/6Nt=
$
AI(J~~
Total Credits
AMOUNT
(d)
$
$
ACCUMULATED AMORTIZATION OF WATER CONTRIBUTIONS IN AID OF CONSTRUCTION DESCRIPTION
WATER
(a)
(b)
Balance first of year
$
Debits during the year:
Accruals charged to Account 272
Other debits (specify) :
$
Total debits
$
f ·3..., )'. fp~J
~
~
•,'ft:ftt'
{t'l if
Credits during the year (specify) :
$
Total credits
$
Balance end of year
$
W-8(a)
GROUP
I ~ ~ I ~2LJ
N ONe
AI~"'e
YEAR OF REPORT
UTILITY NAME:
Tymber Creek Utilities Incorporated
'lDIO
SYSTEM NAME / COUNTY:
WATER CIAC SCHEDULE "B"
ADDITIONS TO CONTRlBUTIONS IN AID OF CONSTRUCTION
RECEIVED FROM ALL DEVELOPERS OR CONTRACTORS AGREEMENTS
WHICH CASH OR PROPERTY WAS RECEIVED DURlNG THE YEAR
INDICATE
CASH OR
PROPERTY
(b)
DESCRIPTION
(a)
tI~J./f5. Total Credits
W-8(b)
GROUP
AMOUNT
(c)
$
- 0 ­
$
-0 ­
YEAR OF REPORT
UTILITY NAME:
)..blO
SYSTEM NAME I COUNTY:
WATER OPERATING REVENUE ACCT.
NO.
(a)
460
461.1
461.2
461.3
461.4
461.5
DESCRIPTION
(b)
BEGINNING
YEAR NO.
CUSTOMERS *
(c)
Water Sales:
Unmetered Water Revenue
Metered Water Revenue:
Sales to Residential Customers
Sales to Commercial Customers
Sales to Industrial Customers
Sales to Public Authorities
Sales Multiple Family Dwellings
lj-?, C
j
l/ ?D
Lf?D
472
473
474
*
$
If (O'3~l/
Fire Protection Revenue:
Public Fire Protection
Private Fire Protection
$
Other Sales To Public Authorities
Sales To Irrigation Customers
Sales For Resale
Interdepartmental Sales
$
Total Water Sales
469
470
471
II ~1 3~ tt-
Lj ').. O
Total Fire Protection Revenue
464
465
466
467
AMOUNT
(e)
$
Total Metered Sales
462.1
462.2
YEAREND
NUMBER OF
CUSTOMERS
(d)
Other Water Revenues:
Guaranteed Revenues (Including Allowance for Funds Prudently Invested or AFPI)
Forfeited Discounts
Miscellaneous Service Revenues
Rents From Water Property
Interdepartmental Rents
Other Water Revenues
$
Total Other Water Revenues
$
Total Water Operating Revenues
$
Customer is defined by Rule 25-30.210(1), Florida Administrative Code.
W-9
GROUP
1/ &/3 <fi t(
I , (P 1"3 S>Cf
YEAR OF REPORT
UTILITY NAME:
~o,O
Tymber Creek Utilities Incorporated
SYSTEM NAME I COUNTY:
WATER UTILITY EXPENSE ACCOUNT MATRIX ACCT.
NO.
(a)
601
603
604
610
615
616
618
620
631
632
633
634
635
636
641
642
650
656
657
658
659
660
666
667
668
670
675
CURRENT
YEAR
(c)
ACCOUNT NAME
(b)
Salaries and Wages - Employees
Salaries and Wages - Officers,
Directors and Majority Stockholders
Employee Pensions and Benefits
Purchased Water
Purchased Power
Fuel for Power Production
Chemicals
Materials and Supplies
Contractual Services-Engineering
Contractual Services - Accounting
Contractual Services - Legal
Contractual Services - Mgt. Fees
Contractual Services - Testing
Contractual Services - Other
Rental of Building/Real Pro erty
Rental of Equipment
Transportation Expenses
Insurance - Vehicle
Insurance - General Liability
Insurance - Workman's Compo
Insurance - Other
Advertising Expense
Regulatory Commission Expenses
- Amortization of Rate Case Expense
Regulatory Commission Exp.-Other
Water Resource Conservation Exp.
Bad Debt Expense
Miscellaneous Expenses
Total Water Utility Expenses
$
fl ?.~S
.2
.1
SOURCE OF
SUPPLY AND
EXPENSES­
OPERATIONS
(d)
$
$
'111, ~~
~. (p5'+
SOURCE OF
SUPPLY AND
EXPENSES ­
MAINTENANCE
(e)
~ ~ I.,,"'>:l
~ ~ , T!>~
q~ 1
'] , }?lCP
5, {POD
9 t 111 cP
~
I' S"a
;)''1 ~
Jl
:.6"O
J.. ,2 (, g
.)
$
:::;::::::::::;:::::::::::::::) :::r::::: :
~?:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:
o l'o"3
1l.21 <6ff tj
W-IO(a)
GROUP
$
:.:-:-:.:.:-:-:.
\Uf@
(, S; 1'>1
;
$
YEAR OF REPORT
UTILITY NAME:
).010
Tymber Creek Utilities Incorporated
SYSTEM NAME / COUNTY:
WATER UTILITY EXPENSE ACCOUNT MATRIX .3
WATER
TREATMENT
EXPENSES­
OPERATIONS
(f)
$
.4
.5
.6
.7
.8
WATER
TREATMENT
EXPENSES­
MAINTENANCE
TRANSMISSION
& DISTRIBUTION
EXPENSES­
OPERATIONS
CUSTOMER
ACCOUNTS
EXPENSE
ADMIN. &
GENERAL
EXPENSES
(g)
(h)
TRANSMISSION
& DISTRIBUTION
EXPENSES­
MAINTENANCE
(i)
(j)
(k)
$
$
$
$
~ , OOO
$
5:, .1 -; S?
9 11. S>?­
.: : ~: Lf:::~: ~::..
:~:::::}::~:::;::::::::::: :.:.:.:.:.:.: ... :.:.:.:.:.:.:.:.......
;::::::::::::::::::::::::~:::::::::::: ::::::::::.:::::::::::.:.:-:
................:......... .
.......
:::::::~:::~::::~~:!::;~;::::::::::::::::::::::: :::::: :. : :.:.:.:
::::.:.:.:.:.:.:.:.:.:.::::;:::>:.:.:...... r~~f~~:~~~~{::~
qq 2fq I
? ,87 (p
5';000
$=====
$=====
W-IO(b) GROUP YEAR OF REPORT
UTILITY NAME:
~OIO
Tymber Creek Utilities Incorporated
SYSTEM NAME I COUNTY:
PUMPING AND PURCHASED WATER STATISTICS MONTH
WATER
PURCHASED
FOR RESALE
( Omit OOO's )
FINISHED
WATER
PUMPED
FROM WELLS
( Omit OOO's )
WATER USED
FOR LINE
FLUSHING,
FIGHTING
FIRES, ETC.
TOTAL WATER
PUMPED AND
PURCHASED
( Omit OOO's )
[ (b)+(c)-(d) J
WATER SOLD
TO
CUSTOMERS
( Omit OOO's )
(a)
(b)
(c)
(d)
(e)
(f)
January
February
March
April
May
June
July
August
September
October
November
December
Total
for Year
1,(,g 4
'J.. 16g(p
.~ ,1 1 I
"1. '02 1
~ 1, G, '6 V
1, S"S:1
1. I (,. ff. tJ-
:; I I.f I
-:1 77, 1
lf 7 '} ]
rl:
Og(p
a
I Cf I
':),
0 '). 1
~ ;) 4
:l
1...5"51
I
lo l
l S­
.50
?z 0 , 051
oa
y"
~ ~O
'1. : 2 5
1
1
1 ~ q t..2..
1 17 ~?>l;
2. p..:]
'3
5'
f ,q \{ 0
"
h I / ,3 S
It! "F 5 / (J ,+0
Ifwater is sold to other water utilities for redistribution, list names of such utilities below:
NlkJ
'/ '
I
SOURCE OF SUPPLY CAPACITY
OF WELL
List for each source of supply:
" n ,...L ... n::;;n
IIv
lAlr-- ..,
"
1.//17'
/;;/J
A I&ve
A(
~
W-JJ
GROUP
SYSTEM _ _ _ _ __
GALLONS
PER DAY
FROM SOURCE
~
j
0 l 'J.
],. 12t'
).. . ?7 ~
If water is purchased for resale, indicate the following:
Vendor
II'( £;/01' D
Crr--t
OF
8foArH
Point of delivery
r ilL E
IY I'T /!. /?/l L'n6£1< /{O,:1 0
I
I ~ ~71,
la
~ I 'if t>q
~I'f:b~
J.. I~ 0 ~
), 5
5"5""tt
I 1'7 tf
2. 141
~~O q
..1 ,If-;)' 8
l.. 4't.. I
,1 .~ 0 -;
~O
1
-
TYPE OF
SOURCE
rJ;;
YEAR OF REPORT
UTILITY NAME:
~Ol 0
Tymber Creek Utilities Incorporated
SYSTEM NAME / COUNTY:
WATER TREATMENT PLANT INFORMATION Provide a separate sheet for each water treatment facility ( ;)
Permitted Capacity of Plant (GPD):
Location of measurement of capacity
(Le. Wellhead, Storage Tank):
Type of treatment (reverse osmosis,
(sedimentation, chemical, aerated, etc.):
(,)
LIME TREATMENT
Unit rating (i.e., GPM, pounds
per gallon) :
Manufacturer:
FILTRATION
Type and size of area:
(d
Pressure (in square feet):
Gravity (in GPMlsquare feet) :
(J)
til
(I )
/l,CH4 t"{;1J
1)F5C-R I f)f7()
Manufacturer:
Manufacturer:
"w17-( /9fl fJ .('
6 )/ \..V -II
W-J2
GROUP
SYSTEM _ _ _ _ __
(,)
YEAR OF REPORT
UTILITY NAME:
~OIO
Tymber Creek Utilities Incorporated
SYSTEM NAME / COUNTY:
CALCULA TION OF THE WATER SYSTEM METER EQUIVALENTS
METER
SIZE
(a)
All Residential
5/8"
3/4"
1"
I liZ"
2"
3"
3"
3"
4"
4"
6"
6"
8"
8"
10"
10"
12"
TYPE OF METER
(b)
EQUIVALENT
FACTOR
(c)
Displacement
Displacement
Displacement
Displacement or Turbine
Displacement, Compound or Turbine
Displacement
Compound
Turbine
Displacement or Compound
Turbine
Displacement or Compound
Turbine
Compound
Turbine
Compound
Turbine
Turbine
1.0
1.0
1.5
2.5
5.0
8.0
15.0
16.0
17.5
25.0
30.0
50.0
6Z.5
80.0
90.0
115.0
145.0
215 .0
NUMBER
OF
METERS
(d)
TOTAL NUMBER
OF METER
EQUIVALENTS
(c x d)
(e)
1i~
47'iJ
tl.
~.
Total Water System Meter Equivalents
4- 2: 3
CALCULATION OF THE WATER SYSTEM EQUIVALENT RESIDENTIAL CONNECTIONS
Provide a calculation used to determine the value of one water equivalent residential connection (ERC).
Use one of the following methods:
(a) If actual flow data are available from the preceding 12 months, divide the total annual single family
residence (SFR) gallons sold by the average number of single family residence customers for the same
period and divide the result by 365 days.
(b) Ifno historical flow data are available, use: ERC = ( Total SFR gallons sold (Omit 000) / 365 days /350 gallons per day) ERC Calculation:
W-J3
GROUP
SYSTEM _ __ _ __
YEAR OF REPORT
UTILITY NAME:
~Ol 0
Tymber Creek Utilities Incorporated
SYSTEM NAME / COUNTY:
OTHER WATER SYSTEM INFORMATION Furnish information below for each system. A separate page should be supplied where necessary.
4 2 '}
I. Present ERCs • the system can efficiently serve.
--------~-------------------------------------
2. Maximum number ofERCs • which can be served.
5'(') 0
----------~~---------------------------------
3. Present system connection capatity (in ERCs *) using existing lines.
500
4. Future connection capacity (in ERCs *) upon service area buildout.
560
5. Estimated annual increase in ERCs
*.
6. Is the utility required to have fire flow capacity?
If so, how much capacity is required?
A
I
, f/r s
TY Me
7. Attach a description of the fire fighting facilities .
8. Describe any plans and estimated completion dates for any enlargements or improvements of this system:
• J
9. When did the company last file a capacity analysis report with the DEP?
10. If the present system does not meet the requirements of DEP rules:
a. Attach a description of the plant upgrade necessary to meet the DEP rules.
b. Have these plans been approved by DEP?
)j/ Il
I
c. When will construction begin?
d. Attach plans for funding the required upgrading.
e. Is this system under any Consent Order with DEP?
II. Department of Environmental Protection ID #
12. Water Management District Consumptive Use Permit #
a. Is the system in compliance with the requirements of the CUP?
b. If not, what are the utility'S plans to gain compliance?
*
An ERC is determined based on the calculation on the bottom of Page W-J3 .
W- 14
GROUP
SYSTEM _ _ _ __ _
WASTEWATER OPERATION SECTION YEAR OF REPORT
UTILITY NAME:
?.OIO
Tymber Creek Utilities Incorporated
WASTEWATER LISTING OF SYSTEM GROUPS
List below the name of each reporting system and its certificate number. Those systems which have been consolidated under the same tariff should be assigned a group number. Each individual system which has not been consolidated should be assigned its own group number. The wastewater financial schedules (S-2 through S-J 0) should be filed for the group in total. The wastewater engineering schedules (S-IJ through S-13) must be filed for each system in the group. All of the following wastewater pages (S-2 through S-J3) should be completed for each group and arranged by group number. SYSTEM NAME I COUNTY
CERTlFICATE
GROUP
NUMBER
NUMBER
:l S~ - S
S-l
YEAR OF REPORT
UTILITY NAME:
Tymber Creek Utilities Incorporated
;"t> I 0
SYSTEM NAME / COUNTY:
SCHEDULE OF YEAR END WASTEWATER RATE BASE
ACCT.
REFERENCE
WASTEWATER
NO.
ACCOUNT NAME
PAGE
UTILITY
(a)
(b)
(c)
(d)
101
Utility Plant In Service
S-4(a)
7 I :J. ,'84J.
$
Less: Nonused and Useful Plant (I) 108
Accumulated Depreciation
S-6(b)
110
Accumulated Amortization
F-8 271 Contributions in Aid of Construction
S-7
252
Advances for Construction
F-20
Subtotal
5"? 5 i '~3 I
~~() i)O
&>
$(
I ~?l7'f 5")
$
7~03O(p
$
1 ~~s" 11
Add: 272 Accumulated Amortization of
S-8(a)
Contributions in Aid of Construction
Subtotal
Plus or Minus: 114 Acquisition Adjustments (2)
F-7 115 Accumulated Amortization of Acquisition Adjustments (2)
F-7 J'I 5'-13
Working Capital Allowance (3) Other (Specify):
J. {)'f l
$
W ASTEW ATER RATE BASE
05'1
S-3
$ (
IY l' >~ )
ACHIEVED RATE OF RETURN (Wastewater Operating Income / Wastewater Rate Base)
(
c,. 7& Z
W ASTEW ATER OPERATING INCOME
NOTES : (I) Estimate based on the methodology used in the last rate proceeding.
(2) Include only those Acquisition Adjustments that have been approved by the Commission.
(3) Calculation consistent with last rate proceeding.
In absence ofa rate proceeding. Class A utilities will use the Balance Sheet Method and
Class B Utilities will use the One-eighth Operating and Maintenance Expense Method.
S-2 GROUP UTILITY NAME:
Tymber Creek Utilities Incorporated
SYSTEM NAME I COUNTY:
WASTEWATER OPERATING STATEMENT
REFERENCE
WASTEWATER NO.
ACCOUNT NAME
PAGE
UTILITY (a)
(b)
(e)
(d) ACCT.
UTll-ITY OPERATING INCOME
400
530
I
S-9(a) Operating Revenues
Less:
$
"'O ~,1 SI
$
~ 02 ," '3 1
$
1'7').,
S-9(a) Guaranteed Revenue (and AFPI)
Net Operating Revenues
401
Operating Expenses
S-IO(a)
403
Depreciation Expense
S-6(a)
Less: Amortization ofCIAC
S-8(a)
•
;1. q I 1;).&
$
Net Depreciation Expense
406
Amortization of Utility Plant Acquisition Adjustment
F-7
407
Amortization Expense (Other than CIAC)
F-g
") '-17
.­-
Taxes Other Than Income
408.10
Utility Regulatory Assessment Fee
408.11
Property Taxes
408.12
Payroll Taxes
408.13
Other Taxes and Licenses
408
409. 1
ql/~ 3
3, 01 S"
Aj ' J.~
41-.. 5
Total Taxes Other Than Income
j
$
Y,1Cf {P
Income Taxes
410.10
Deferred Federal Income Taxes
410.11
Deferred State Income Taxes
411.10
Provision for Deferred Income Taxes - Credit
412.10
Investment Tax Credits Deferred to Future Periods
412.11
Investment Tax Credits Restored to Operating Income
" I {" \of I q
Utility Operating Expenses
$
Utility Operating Income
$(
1\.\.1~8
)
I
Add Back:
530
Guaranteed Revenue (and AFPI)
413
Income From Utility Plant Leased to Others
414
Gains (losses) From Disposition of Utility Property
420
Allowance for Funds Used During Construction
S-9(a)
$
-
$( l Y,/ '> ff )
Total Utility Operating Income
S-3 GROUP UTILITY NAME:
YEAR OF REPORT
Tyrober Creek Utilities Incorporated
?,OIO
SYSTEM NAME / COUNTY:
WASTEWATER UTILITY PLANT ACCOUNTS
PREVIOUS
ACCT.
CURRENT
NO.
ACCOUNT NAME
YEAR
ADDITIONS
RETIREMENTS
(a)
(b)
(c)
(d)
(e)
351
352
353
354
355
360
361
362
363
364
365
366
367
370
371
374
375
Organization
$
$
$
YEAR
(f)
$
Franchises
i-t . 5'":6 If
10 '1/1 if S
Land and Land Rights
Structures and Improvements
'1. J.p 11
q ')'l q
I Oq~ 47 (#
') "!' 5
I
Power Generation Equipment
CoJlection Sewers - Force
I
J,"GlJ ,4t; 5
~ (Pl.L~
, ~2
Collection Sewers - Gravity
;
Special Collecting Structures
~2 1 ~~~
Services to Customers
9:2 I>g G
~,:, 055
Flow Measuring Devices
c;. ,0 SS
I
Flow Measuring Installations
Reuse Services
Reuse Meters and Meter InstaJlations
Receiving Wells
gO,1S. 9
"8 57
~ i. ~ 1 Cto 3
~:bi '5"5" 2
~ 0, cr q~
(P4'?)
Pumping Equipment
Reuse Distribution Reservoirs
Reuse Transmission and
Distribution System
380
381
382
389
390
391
392
393
394
395
396
397
398
Treatment and Disposal Equipment
;
NOTE:
230n4 /
ll. ~/( ~
l' ~()
Other Plant Miscellaneous Equipment
[I,• ;l,'lS
I 'b. t>lJ
1 Il l.
7. 'fl
Office Furniture and Equipment
Transportation Equipment
Stores Equipment
Tools, Shop and Garage Equipment
Laboratory Equipment
Power Operated Equipment
Communication Equipment
Miscellaneous Equipment
Other Tangible Plant
Total Wastewater Plant
-
.
'~/'+ IS"
Plant Sewers
OutfaJl Sewer Lines
$
2 0 Cf i ~ 11-.
$
~ O~2
- ­
Any adjustments made to reclassiry property from one account to another must be footnoted .
S-4(a) GROUP I
$
ij! ~t:r .,
$
'1 / ~ ~ S.~ ;!
UTILITY NAME:
YEAR OF REPORT
Tymber Creek Utilities Incorporated
?-OIO
SYSTEM NAME I COUNTY:
WASTEWATER UTILITY PLANT MATRIX
.2
.1
ACCT.
NO.
(a)
ACCOUNT NAME
(b)
.3
.4
.S
.6
.7
RECLAIMED
WASTEWATER
DISTRIBUTION
PLANT
GENERAL
PLANT
INTANGIBLE
PLANT
COLLECTION
PLANT
SYSTEM
PUMPING
PLANT
TREATMENT
AND
DISPOSAL
RECLAIMED
WASTEWATER
TREATMENT
PLANT
(g)
(h)
(i)
(j)
(i)
$
y -; , ~"(P
~ ,O~5
Total Wastewater Plant
NOTE:
$
3n
I
~(plp
1$
Y ~,1j i
Any adjustments made to reclassifY property from one account to another must be footnoted
S-4(b)
GROUP
S
~57J 13<t
p==-==
$=-==-==
7lJl.
YEAR OF REPORT
UTILITY NAME:
Tymber Creek Utilities Incorporated
:lo 10
SYSTEM NAME I COUNTY:
BASIS FOR WASTEWATER DEPRECIATION CHARGES
ACCT.
AVERAGE
AVERAGE NET
DEPRECIATION
RATE APPLlED
SERVICE LIFE
SALVAGE IN
IN PERCENT
NO.
ACCOUNT NAME
IN YEARS
PERCENT
(100% - D) I C
(a)
(b)
(c)
(d)
(e)
354
355
360
361
362
363
364
365
366
367
370
371
374
375
380
381
382
389
390
391
392
393
394
395
396
397
398
';)..,
2 ;1
Collection Sewers - Gravity
Special Collecting Structures
40
J.I ~O
Services to Customers
"> 5
Structures and Improvements
Power Generation Equipment
Collection Sewers - Force
5
Flow Measuring Devices
~ l glP
?- O,O
Flow Measuring Installations
Reuse Services
Reuse Meters and Meter Installations
Receiving Wells
AI. 5'
3,{,l/
Pumping Equipment
Reuse Distribution Reservoirs
Reuse TransmissionlDistribution Sys,
Treatment and Disposal Equipment
15"
7;, ,&7
20
3 . ,.~
I S'
(,. (, 7
Plant Sewers
Outfall Sewer Lines
I S'
Other Plant Miscellaneous Equipment
Office Furniture and Equipment
Transportation Equipment
Stores Equipment
Tools, Shop and Garage Equipment
Laboratory Equipment
Power Operated Equipment
Communication Equipment
Miscellaneous Equipment
Other Tangible Plant
Wastewater Plant Composite Depreciation Rate •
• If depreciation rates prescribed by this Commission are on a total composite basis,
entries should be made on this line only,
S-5
GROUP
t.. .i'
YEAR OF REPORT
UTILITY NAME:
~OIO
Tymber Creek Utilities Incorporated
SYSTEM NAME I COUNTY:
ANALYSIS OF ENTRIES IN WASTEWATER ACCUMULATED DEPRECIATION
ACCT.
NO.
BALANCE
AT BEGINNING
OF YEAR
ACCOUNT NAME
(a)
(b)
354
355
360
361
362
363
364
365
366
367
370
371
374
375
380
381
382
389
390
391
392
393
394
395
396
397
398
Structures and Improvements
Power Generation Equipment
Collection Sewers - Force
Collection Sewers - Gravity
Special Collecting Structures
Services to Customers
Flow Measuring Devices
Flow Measuring Installations
Reuse Services
Reuse Meters and Meter Installati ons
Receiving Wells
Pumping Equipment
Reuse Distribution Reservoirs
Reuse Transmission/Distributi on Sys.
Treatment and Disposal Equipment
Plant Sewers
Outfall Sewer Lines
ACCRUALS
(c)
$
(d)
Co~L ~ ~d
•
$
1 q 1,2 ~7
(I)
(e)
4- /,,0 S'
$
I
$
,+, O.,g
C&, I ~ /::1
lP/~ 1 '}.
I
." 'j.t 59.
Ct.' 05S:
)1 ~ W·
i !~ i./ 0
,- 0 ­
- 0­
I
( h8
/3)
I ,. ~~~
1 1'~J 3),0
l 5"", S-1
~ j ~$f~
-;7 (10
1, ~O()
' IJ. Z ~
Other Plant Miscellaneous Equipment
Office Furniture and Equipment
1,,q
~~
1S; 3'3" ';
I
I
J
'.~ /~
I
j~
~~
Transportation Equipment
Stores Equipment
Tools, Shop and Garage Equipment
Laboratory Equipment
Power Operated Equipment
Communication Equipment
Miscellaneous Equipment
Other Tangible Plant
Total Depreciable Wastewater Plant in Service
TOTAL
CREDITS
(d + e)
OTHER
CREDITS·
I
I
$
5"b l,OVQ
Specify nature of transaction.
Use ( ) to denote reversal entries,
S-6(a) GROUP $
'A,{, I )..~
$
$
)..'1 /1'),&
YEAR OF REPORT
UTILITY NAME:
~O/O
Tymber Creek Utilities Incorporated
SYSTEM NAME I COUNTY:
ANALYSIS OF ENTRIES IN WASTEWATER ACCUMULATED DEPRECIATION
COST OF
ACCT.
REMOVAL
TOTAL
BALANCE AT
PLANT
SALVAGE AND
AND OTHER
CHARGES
END OF YEAR
(c+f-j)
NO.
ACCOUNT NAME
RETIRED
INSURANCE
CHARGES
(g-h+i)
(a)
(b)
(g)
(b)
(i)
U)
354
355
360
361
362
363
364
365
366
367
370
371
374
375
380
381
382
389
390
391
392
393
394
395
396
397
398
Structures and Improvements
~?5
$
$
$
$
1,'}5
(k)
J';I/ 55
$
Power Generation Equipment
Collection Sewers - Force
) '17 , orCJCf
Collection Sewers - Gravity
Special Collecting Structures
;. 5' ,2'1'1
Services to Customers
Flow Measuring Devices
G;• QS'5'
Flow Measuring Installations
Reuse Services
Reuse Meters and Meter Installations
Receiving Wells
c
U~~
7'1
7l'A
( J) 47 )
3,4 1S
:2'7 3
~!78 ~
'J...Oq l ~~S-
Pumping Equipment
Reuse Distribution Reservoirs
Reuse Transmission/Distribution Sys.
Treatment and Disposal Equipment
Plant Sewers
•
•
Outfall Sewer Lines
l
Other Plant Miscellaneous Equipment
Office Furniture and Equipment
Transportation Equipment
~ 1.'5'~
i?.O ~
~).,2
I
Stores Equipment
Tools, Shop and Garage Equipment
Laboratory Equipment
Power Operated Equipment
Communication Equipment
Miscellaneous Equipment
Other Tangible Plant
Total Depreciable Wastewater Plant in Service
$
4 ,1 )­
1
$
-­
- ­
SpecifY nature of transaction.
Use ( ) to denote reversal entries.
S-6(b)
GROUP
$
45'~
$_
Lf,~ lI 'S
$
5~ $", ~~o
YEAR OF REPORT
UTILITY NAME:
'1010
Tymber Creek Utilities Incorporated
SYSTEM NAME I COUNTY:
CONTRIBUTIONS IN AID OF CONSTRUCTION ACCOUNT 271 DESCRIPTION
REFERENCE
WASTEWATER
(a)
(b)
(c)
$
Balance first of year
':2 <gO "
I'
O(P
Add credits during year:
Contributions received from Capacity,
S-8(a)
Main Extension and Customer Connection Charges
$
- 0 ­
$
- t;>­
$
....-0
$
~ 'SOf.>O~
Contributions received from Developer or
S-8(b)
Contractor Agreements in cash or property
Total Credits
Less debits charged during the year (All debits charged
during the year must be explained below)
Total Contributions In Aid of Construction
Explain all debits charged to Account 271 during the year below:
S-7 GROUP ~
YEAR OF REPORT
UTILITY NAME:
Tymber Creek Utilities Incorporated
;),010
SYSTEM NAME I COUNTY:
WASTEWATER CIAC SCHEDULE "A" ADDITIONS TO CONTRJBUTIONS TN AID OF CONSTRUCTION RECEIVED FROM CAPACITY, MATN EXTENSION AND CUSTOMER CONNECTION CHARGES RECEIVED DURING THE YEAR NUMBER OF
CHARGE PER DESCRIPTION OF CHARGE CONNECTIONS
CONNECTION
AMOUNT
(a)
(b)
(c)
(d)
U~J/f
$
$
~ D-
Total Credits
$
ACCUMULATED AMORTIZATION OF WASTEWATER CONTRIBUTIONS IN AID OF CONSTRUCTION DESCRIPTION
WASTEWATER
(a)
(b)
Balance first of year
$
Debits during the year:
Accruals charged to Account 272
') '2i'c?J20~
$
-0
$
- 0 -
$
-0
­
Other debits (specify) :
Total debits
Credits during the year (specify) :
~
Total credits
$
- 0 -
Balance end of year
$
3~j , >C[,
S-8(a) GROUP ~ o-
YEAR OF REPORT
UTILITY NAME:
;1.010
Tymber Creek Utilities Incorporated
SYSTEM NAME / COUNTY:
WASTEWATER CIAC SCHEDULE "8"
ADDITIONS TO CONTRIBUTIONS IN AID OF CONSTRUCTION RECEIVED FROM ALL DEVELOPERS OR CONTRACTORS AGREEMENTS WHICH CASH OR PROPERTY WAS RECEIVED DURING THE YEAR INDICATE
CASH OR
DESCRIPTION
PROPERTY
AMOUNT
(a)
(b)
(c)
NtJJ.fC
$
$
Total Credits
S-8(b)
GROUP
- 0 -­
- o~
UTILITY NAME: Tymber Creek Utilities Incorporated
SYSTEM NAME I COUNTY: WASTEWATER OPERATING REVENUE
ACCT.
BEGINNING
YEAREND
YEAR NO.
NUMBER OF
NO.
DESCRIPTION
CUSTOMERS·
CUSTOMERS·
AMOUNTS
(a)
(b)
(c)
(d)
(e)
WASTEWATER SALES
Flat Rate Revenues:
521.1
Residential Revenues
521.2
Commercial Revenues
521.3
Industrial Revenues
521.4
Revenues From Public Authorities
521.5
Multiple Family Dwelling Revenues
521.6
Other Revenues
521
$
$
Total Flat Rate Revenues
Measured Revenues:
522.1
Residential Revenues
522.2
Commercial Revenues
522.3
Industrial Revenues
522.4
Revenues From Public Authorities
522 .5
MUltiple Family Dwelling Revenues
522
Lf'),. o
Total Measured Revenues
523
Revenues From Public Authorities
524
Revenues From Other Systems
525
Interdepartmental Revenues
2P 2 ,. ~~ 1
4"0
Total Wastewater Sales
$
'),o?, 2:. ~1
$
J..o~ ! ')..~/
OTHER W ASTEW ATER REVENUES
530
Guaranteed Revenues (Including Allowance for Funds Prudently Invested or AFPI)
531
Sale of Sludge
532
Forfeited Discounts
534
Rents From Wastewater Property
535
Interdepartmental Rents
536
Other Wastewater Revenues
$
$
TQtal Other Wastewater Revenues
• Customer is defined by Rule 25-30.2 1O( I), Florida Administrative Code.
S-9(a)
GROUP
-0­
UTILITY NAME:
Tymber Creek Utilities Incorporated
SYSTEM NAME I COUNTY:
WASTEWATER OPERATING REVENUE
ACCT.
BEGINNING
YEAREND
YEAR NO.
NUMBER OF
NO.
DESCRIPTION
CUSTOMERS·
CUSTOMERS·
AMOUNTS
(a)
(b)
(c)
(d)
(e)
RECLAIMED WATER SALES
Flat Rate Reuse Revenues:
540.1
Residential Reuse Revenues
540.2
Commercial Reuse Revenues
540.3
Industrial Reuse Revenues
540.4
Reuse Revenues From
540.5
Other Revenues
NIp
,
$
Public Authorities
540
$
Total Flat Rate Reuse Revenues
Measured Reuse Revenues:
541.1
Residential Reuse Revenues
541.2
Commercial Reuse Revenues
541.3
Industrial Reuse Revenues
541.4
Reuse Revenues From
Public Authorities
541
Total Measured Reuse Revenues
544
Reuse Revenues From Other Systems
$
Total Reclaimed Water Sales
$
Total Wastewater Operating Revenues
$
• Customer is defined by Rule 25 -30.210(1), Florida Administrative Code.
S-9(b)
GROUP
!V//1
~b'l l AS'/
UTILITY NAME:
Tymber Creek Utilities Incorporated
SYSTEM NAME / COUNTY:
WASTEWATER UTILITY EXPENSE ACCOUNT MATRIX
ACCT.
NO.
(a)
(b)
701
703
767
Salaries and Wages - Employees
Salaries and Wages - Officers,
Directors and Majority Stockholders
Employee Pensions and Benefits
Purchased Sewage Treatment
Sludge Removal Expense
Purchased Power
Fuel for Power Production
Chemica ls
Materials and Supplies
Contrac tual Services-Engineeri ng
Contractual Services - Accounting
Contractual Services - Legal
Contractual Services - Mgt. Fees
Contractual Services - Testing
Contractual Services - Other
Rental of Building/Real Property
Rental of Equipment
Transportation Expenses
Insurance - Vehicle
Insurance - General Liability
Insurance - Workman's Compo
Ins urance - Other
Advenis ing Expense
Regulatory Commission Expenses
- Amonizarion of Rat e Case Expense
Regulatory Commission Exp .-Other
770
Bad Debt Expense
775
Miscellaneous Expenses
704
710
711
715
716
718
720
731
732
733
734
735
736
741
742
750
756
757
758
759
760
766
CURRENT
YEAR
ACCOUNT NAME
Total Wastewater Uti lity Expenses
(e)
$
Iq;7'f~
,
,
.1
.2
.3
.4
.5
.6
COLLECTION
EXPENSES­
OPERATIONS
COLLECTION
EXPENSES­
MAINTENANCE
PUMPING
EXPENSES­
OPERATIONS
PUMPING
EXPENSES­
MAINTENANCE
TREATMENT
& DISPOSAL
EXPENSES­
OPERATIONS
TREATMENT
& DISPOSAL
EXPENSES ­
MAINTENANCE
(e)
(d)
$_---­
$
(I)
(g)
$
$
(h)
(i)
$
$
9 ;3c;o
5',7t.'fo
'3 s-; ;). ,. 0
-; 5', ~'l 0
i,+,4lC7
11 ,'~ y ~
~/ -S 'J{'
'li',-;5 &
~:~:~\;;~;~;:::;:;~;~:~;;;;;;;;)~j;~;;~;;;;;;::;.:.:.:-.
I, 175'
S , '77 (,
I~
r C)at>5­
) t>S
";0 , 5"'72­
1'1.1 '7 1
1,0.5"71.
1'?,P7I
I ; '). t)~
:::::;:;:;:::::::> ::\:;:::::::::::::;:;......:....
/:~:;:;:;:~i\t::;:?: .jf..:t~?~!:~:~:~~:
t: :;:~:~:~:;:;:i~\}t?: t ?nf
mITI~;·::·\;:::::::::: : : :~:i:i::;~tf:~i~:.
~tr:::::::
:::-:::.:::::::::;:.:.....
'1
$
172-, '147
$=====
$=====
S- IO(a)
GROUP
$ A /5Q 'f
$=====
$
1.A t p18'Co
$=====
UTILITY NAME:
YEAR OF REPORT
Tymber Creek Utilities Incorporated
d-.O i O
SYSTEM NAME I COUNTY:
WASTEWATER UTILITY EXPENSE ACCOUNT MATRIX
.8
.7
ACCT.
NO.
ACCOUNT NAME
(b)
(a)
701
703
Salaries an d Wages - Employees
704
710
711
715
716
718
720
731
732
733
734
735
736
74 1
742
750
756
757
758
759
760
766
Employee Pensions and Benefits
Purchased Sewage Treatment
Sludge Removal Expense
Contractual Services - Mgt. Fees
Contractual Services - Testing
767
Regulatory Commission Exp.-Other
770
Bad Debt Expense
.9
.]0
.11
.12
RECLAIMED
RECLAIMED
RECLAIMED
RECLAIMED
WATER
TREATMENT
WATER
DISTRIBUTION
WATER
DISTRIBUTION
EXPENSES­
MAINTENANCE
EXPENSES­
OPERATIONS
EXPENSES­
MAINTENANCE
CUSTOMER
ADM]N. &
WATER
TREATMENT
ACCOUNTS
EXPENSE
GENERAL
EXPENSES
OPERATIONS
EXPENSES­
(k)
U)
$
$
(I)
1 q ,Tf, -,J..
$
(n)
(m)
$
$
(0)
$
Salaries and Wages - Officers,
#111
Directors and Majority Stockholders
!V/ 14
Purchased Power
Fue I for Power Purchased
)Jr;:~7~8m~f'
}:~;:::::::::::::::::::;:::;::::::::::::: }.::- .....,
Chemicals
: -: ::
1.1 7S
Materials and Supplies
Contractual Services-Engineering
S ,77
Contractual Services - Accounting
Contractual Services - Legal
Contractual Services - Other
Rental of BuildinglReal Property
Rental of Equipment
Transponation Expenses
Insurance - Vehicle
j ~1)
Insurance - General Liability
Insurance - Workman's Compo
Insurance - Other
Advenising Expense
Regulatory Commission Expenses
- Amonization of Rate Case Expense
: : :-:;~\} )i{{~f:{{~:/~f
").1 57
.:.::;:::;:::~.
:::::::::::::::::
;f);:;:;::::=:=::::;:::;::::;:::::;:;':'-'
I
775
Miscellaneous Expenses
Total Wastewater Utility Expenses
$
~)
•
5' 1"]
s
y C:;;7~5
S-IO(b)
GROUP
$
,.
$====-===
$
t1'1
1i
;
YEAR OF REPORT
UTILITY NAME:
?,OIO
Tymber Creek Utilities Incorporated
SYSTEM NAME I COUNTY:
CALCULATION OF THE WASTEWATER SYSTEM METER EQUIV ALENTS
TOTAL NUMBER
WATER
METER
NUMBER
OF METER
EQUIVALENT
OF WATER
EQUIVALENTS
SIZE
TYPE OF WATER METER
FACTOR
METERS
(e x d)
(a)
(b)
(e)
(d)
(e)
All Residential
1.0
5/8"
Displacement
1.0
3/4"
Displacement
1.5
1"
Displacement
2.5
Displacement or Turbine
5.0
1 1/2"
2"
Displacement, Compound or Turbine
8.0
3"
Displacement
J5 .0
3"
Compound
16.0
3"
Turbine
17.5
4"
Displacement or Compound
25.0
4"
Turbine
30.0
6"
Dis placement or Compound
50.0
6"
Turbine
62.5
8"
Compound
80.0
8"
Turbine
90.0
10"
Compound
115.0
10"
Turbine
145.0
12"
Turbine
215.0
If1 'fl
41L
a
5
4). 3
Total Wastewater System Meter Equivalents
CALCULATION OF THE WASTEWATER SYSTEM
EQUIVALENT RESIDENTIAL CONNECTIONS
Provide a calculation used to determine the value of one wastewater equivalent residential connection (ERC).
Use one of the following methods:
(a) If actual flow data are available from the preceding 12 months, divide the total annual single family
residence (SFR) gallons sold by the average number of single family residence customers for the same
period and divide the result by 365 days.
(b) lfno historical flow data are available, use: ERC = ( Total SFR gallons treated (Omit 000) I 365 days 1280 gallons per day) For wastewater only utilities·
Subtract all general use and other non residential customer gallons from the total gallons treated.
Divide the remainder (SFR customers) by 365 days to reveal single family resi dence customer gallons per day.
NOTE:
Total gallons treated includes both treated and purchased treatment.
ERC Calculation:
S-II
GROUP
SYSTEM _ _ _ _ _ __
!
YEAR OF REPORT
UTILITY NAME:
Tymber Creek Utilities Incorporated
.;\0/0
SYSTEM NAME I COUNTY:
WASTEWATER TREATMENT PLANT INFORMATION Provide a separate sheet for each wastewater treatment facility Pennitted Capacity
Basis of Penn it Capacity (I)
, I '3 I
Jf/'f)
])~(PN
Wj9rJ-t ~fUff( "­
Manufacturer
T/JI¥"W£lo/i
Type (2)
F-?f;rF-HfJr-o
illfl.!?1ff16Ji
Hydraulic Capacity
Average Daily Flow
Total Gallons of Wastewater Treated
Method of Effluent Disposal
; 075" HiD
AJ. 1,75" ilG
{}//C (J~AIfJ S
(I) Basis of pennitted capacity as stated on the Florida DEP WWTP Operating Pennit
(i.e. average armual daily flow, etc.)
(2) Contact stabilization, advanced treatment, etc.
S-12
GROUP
SYSTEM _ _ _ _ _ __
-
-
YEAR OF REPORT
UTILITY NAME:
';'010
Tymber Creek Utilities Incorporated
SYSTEM NAME I COUNTY:
OTHER WASTEWATER SYSTEM INFORMATION Furnish information below for each system. A separate page should be supplied where necessary.
1. Present number ofERCs· now being served
Lf-lO
2. Maximum number ofERCs· which can be served
SOO
3. Present system connection capacity (in ERCs·) using existing lines
)00
4. Future connection capacity (in ERCs·) upon service area buildout
500
~ O -
5. Estimated annual increase in ERCs·
6. Describe any plans and estimated completion dates for any enlargements or improvements of'9is system
}lDV/3"
7. If the utility uses reuse as a means of effluent disposal, attach a list of the reuse end users and the amount of reuse
NI I
provided to each, if known.
II
t_p_5________
8. If the utility does not engage in reuse, has a reuse feasibility study been completed? _ _ _ _ _ _'...
*l/,
Ifso, when?
/1'f')
9. Has the utility been required by the DEP or water management district to implement reuse?
If so, what are the utility's plans to comply with this requirement?
I
10. When did the company last file a capacity analysis report with the DEP?
II. If the present system does not meet the requirements ofDEP rules:
a. Attach a description of the plant upgrade necessary to meet the DEP rules.
b. Have these plans been approved by DEP?
I,
c. When will construction begin?
d. Attach plans for funding the required upgrading.
I (
e. Is this system under any Consent Order with DEP?
----------------------------------------­
12. Department of Environmental Protection lD #
• An ERC is determined based on the calculation on S-II.
S-13
GROUP
SYSTEM _ _ _ _ _ __
Reconciliation of Revenue to Regulatory Assessment Fee Revenue Water Operations Class A & B Company: Tymber Creek Utilities Incorporated
For the Year Enaea uecemDer J"
ao,o
(b)
Gross Water
Revenues Per
Sch. W-9
(a)
Accounts
Gross Revenue:
Unmetered Water Revenues (460)
II l, l ~ \{
Total Metered Sales (461 .1 - 461 .5)
Difference
(b) - (c)
$
$
$
(d)
(c)
Gross Water
Revenues Per
RAF Return
I I (p;>~~
J
- o-
Total Fire Protection Revenue (462 .1 - 462.2)
Other Sales to Public Authorities (464)
Sales to Irrigation Customers (465)
Sales for Resale (466)
Interdepartmental Sales (467)
Total Other Water Revenues (469 - 474)
Total Water O perating Revenue
$
/I (; "'; t:glf
$
>~q
$
-0 ­
I Up ~ crs 4
$
-0 -
}I &
LESS: Expen se for Purchased Water
from FPSC-Regulated Utility
Net Water Op erating Revenues
$
/I
(p > ~y
$
Explanations:
Instructions:
For the current year, reconcile the gross water revenues reported on Schedule W-9 with the gross
water revenues reported on the company's regulatory assessment fee return . Explain any differences
reported in column (d).
Reconciliation of Revenue to Regulatory Assessment Fee Revenue Wastewater Operations Class A & B Company: Tymber Creek Utilities Incorporated
For the Year Ended December ;n,
....:.;..... :..... :.:.:.:.:.:.:.:.:.:.:.:.:.:.:.:
:.:.:.:.:-:.:.:.:.:.:.:.:.:.:.:.:-:.:.:-:.:.:...........
aD /O
.. .............
(a)
Accounts
Gross Revenue:
Total Flat-Rate Revenues (521.1 - 521 .6)
'.'
......................
:. : . : . :-:.:.:-:.:.~:-:-:. ':"':':';':':',':':':': :.:-:.:.:.:.:.:-:.:.:.:-:-:-:...;.: ..... ' .. ...
........... ..... ... ............................................................-: ..... :..... :.....:.:.:.:.:-:.:-:.:-:- .... (b) (c)
Gross Wastewater Gross Wastewater Revenues Per Revenues Per Sch. S-9 RAF Return
$
Difference
(b) - (c)
$
$
~oA).~1
:AO~ I ~?(
Total Measured Revenues (522.1 - 522 .5)
(d)
- O­
J
Revenues from Public Authorities (523)
Revenues from Other Systems (524)
Interdepartmental Revenues (525)
Total Other Wastewater Revenues (530 - 536)
Reclaimed Water Sales (540.1 - 544)
Total Wastewater Operating Revenue
$
?,O). )..!l1
$
lo:Al%1
$
- c--­
$
').. O?"J.8> ,
$
~ O-
I
LESS: Expense for Purchased Wastewater
from FPSC-Regulated Utility
Net Wastewater Operating Revenues
$
AO~ ?.~ I
Explanations:
Instructions:
For the current year, reconcile the gross wastewater revenues reported on Schedule S-9 with the gross
wastewater revenues reported on the company's regulatory assessment fee return. Explain any differences
reported in column (d) .