WS641-11

WS641-11
. --
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CLASS "A" OR "B"
OmaALCOPV
PwiJtic Sei'Yiee Cemmiesi9
Do No:t R~ f..·:, ·'IJ thiJ C:fi~
WATER AND/OR WASTEWATER UTILITIES
(Gross Revenue of More Than $200,000 Each)
ANNUAL REPORT
OF
WS641-11-AR
LAKE UTILITY SERVICES, INC.
Exact Legal N arne of Respondent
Certificate Number(s)
Submitted To The
STATE OF FLORIDA
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PUBLIC SERVICE COMMISSION
FOR THE
YEAR ENDED
31-Dec-11
Form PSC/WAW 3 (Rev. 12/99)
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GENERAL INSTRUCTIONS
1.
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 workpapers 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 Water and Wastewater
2540 Shumard Oak Boulevard
Tallahassee, Florida 32399-0873
The fourth copy should be retained by the utility.
TABLE OF CONTENTS
PAGE
SCHEDULE
SCHEDULE
PAGE
EXECUTIVE SUMMARY
Certification
General Information
Directory of Personnel Who Contact the FPSC
Company Profile
Parent I Affiliate Organization Chart
Compensation of Officers & Directors
E-1
E-2
E-3
E-4
E-5
E-6
Business Contracts with Officers, Directors
and Affiliates
Affiliation of Officers & Directors
Businesses which are a Byproduct, Coproduct or
Joint Product Result of Providing Service
Business Transactions with Related Parties.
Part I and II
E-7
E-8
E-9
E-10
FINANCIAL SECTION
Comparative Balance Sheet Assets and Other Debits
Comparative Balance SheetEquity Capital and Liabilities
Comparative Operating Statement
Schedule of Year End Rate Base
Schedule of Year End Capital Structure
Capital Structure Adjustments
Utility Plant
Utility Plant Acquisition Adjustments
Accumulated Depreciation
Accumulated Amortization
Regulatory Commission Expense Amortization 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
F-1
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-10
F-11
F-12
F-12
F-12
ii.
Unamortized Debt Discount I Expense I Premium
Extraordinary Property Losses
Miscellaneous Deferred Debits
Capital Stock
Bonds
Statement of Retained Earnings
Advances from Associated Companies
Long Term Debt
Notes Payable
Accounts Payable to Associated Companies
Accrued Interest and Expense
Misc. 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-13
F-13
F-14
F-15
F-15
F-16
F-17
F-17
F-18
F-18
F-19
F-20
F-21
F-21
F-22
F-23
F-23
TABLE OF CONTENTS
SCHEDULE
PAGE
SCHEDULE
PAGE
WATER OPERATION SECTION
Listing of Water System Groups
Schedule of 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-1
W-2
W-3
W-4
W-5
W-6
W-7
CIAC Additions I Amortization
Water Operating Revenue
Water Utility Expense Accounts
Pumping and Purchased Water Statistics,
Source Supply
Water Treatment Plant Information
Calculation of ERC's
Other Water System Information
W-8
W-9
W-10
W-11
W-12
W-13
W-14
WASTEWATER OPERATION SECTION
Listing of Wastewater System Groups
S-1
Schedule of Year End Wastewater Rate Bas( S-2
Wastewater Operating Statement
S-3
Wastewater Utility Plant Accounts
S-4
Basis for Wastewater Depreciation Charges S-5
Analysis of Entries in Wastewater Depreciat S-6
Reserve
Contributions In Aid of Construction
CIAC Additions I Amortization
Wastewater Utility Expense Accounts
Wastewater Operating Revenue
Calculation of ERC's
Wastewater Treatment Plant Information
Other Wastewater System Information
iii.
S-7
S-8
S-9
S-10
S-11
S-12
S-13
EXECUTIVE
SUMMARY
UTILITY NAME: LAKE UTILITY SERVICES. INC.
EAROFREPOR
31-Dec-11
CERTIFICATION OF ANNUAL REPORT
I HEREBY CERTIFY, to the best of my knowledge and belief:
NO
YES
m D
D
YES
2.
The utility is in substantial compliance with all applicable rules and orders of the
Florida Public Service Commission.
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 th
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
m D
YES
m
The utility is in substantial compliance with the Uniform System of Accounts prescribed b
the Florida Public Service Commission.
NO
YES
m
1.
NO
D
Items Certified
1.
2.
3.
4.
(Signature of Chief Executive Officer of the utility)
1.
X
2.
X
3.
X
*
4.
X
* Each of the four items must be certified YES or NO. Each item need not be certified by b(
officers. The items being certified by the officer should be indicated in the appropriate area to th'
left of the signature.
NOTICE:
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-1
YEAR OF REPOR
31-Dec-11
ANNUAL REPORT OF
County:
LAKE UTILITY SERVICES, INC.
(Exact Name of Utility)
Lake County
List below the exact mailing address of the utility for which normal correspondence should be sent:
2335 SANDERS ROAD
NORTHBROOK IL 60062
Telephone:
847-498-6440
E Mail Address:
NONE
WEB Site:
NONE
--~~~-----------------------
-------------------------------
Sunshine State One-Call of Florida, Inc. Member Number
..:.M;..::.;:G:....;W~48::..;8~----------------------
Name and address of person to whom correspondence concerning this report should be addressed:
JUSTIN KERSEY
2335 SANDERS ROAD
NORTHBROOK IL 60062
Telephone:
847-498-6440
List below the address of where the utility's books and records are located:
2335 SANDERS ROAD
NORTHBROOK IL 60062
Telephone:
847-498-6440
List below any groups auditing or reviewing the records and operations:
PRICEWATERHOUSECOOPERS
Date of original organization of the utility:
09/20176
--------------
Check the appropriate business entity of the utility as filed with the Internal Revenue Service
Individual
D
Partnership Sub S Corporation
D
D
1120 Corporation
m
List below every corporation or person owning or holding directly or indirectly 5% or more of the voting securities
of the utility:
Percent
Name
Ownership
1.
UTILITIES INC
100%
2.
3.
4.
5.
6.
7.
8.
E-2
UTILITY NAME:
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES. INC.
DIRECTORY OF PERSONNEL WHO CONTACT
THE FLORIDA PUBLIC SERVICE COMMISSION
NAME OF COMPANY
REPRESENTATIVE
TITLE OR
POSITION
ORGANIZATIONAL
UNIT TITLE
(1)
(2)
(3)
USUAL PURPOSE
FOR CONTACT
WITHFPSC
LISA A. SPARROW
PRESIDENT & CEO
OPERATIONS
JIMJAPCZ¥K
VICE PRESIDENT & CFO
FINANCIAL
JOHN HOY
OPERATIONS
STEVE LUBERTOZZI
VICE PRESIDENT & COO
EXEC DIRECTOR OF
REGULATORY ACCOUNTING
RICK DURHAM
REGIONAL VICE PRESIDENT
OPERATIONS
PATRICK FLYNN
REGIONAL DIRECTOR
OPERATIONS
I
(1) Also list appropriate legal counsel, accountants and others who may not be on general payroll.
(2) Provide individual telephone numbers if the person is not normally reached at the company.
(3) Name of company employed by if not on general payroll.
E-3
RATE CASE
UTILITY NAME: LAKE UTILITY SERVICES. INC.
YEAR OF REPORT
31-Dec-11
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.
Formed in 9/20176 was acquired by Utilities Inc.
B.
The Utility supplies water and sewer services.
c.
Maintain a high quality of service.
D.
There is only subdivisions that are serviced.
E.
There has been modest growth and we expect this pattern to continue as long as
economic conditons hold.
F.
There have been no major transaction during the year.
E-4
YEAR OF REPORT
31-Dec-11
UTILITY NAME: LAKE UTILITY SERVICES, INC.
PARENT I AFFILIATE ORGANIZATION CHART
Current as of
12/31/2011
Complete below an organizational chart that show 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-lO(a) and E-lO(b).
UTILITIES, INC.-- PARENT COMPANY
WATER SERVICE CORP.-- SERVICE COMPANY SUPPLYING MOST
SERVICES REQUIRED BY UTILITY.
UTILITIES INC. of FLORIDA -- provides office personnel and administrative
staff.
SEE ATTACHED
E-5
Parent And Afflliate Organizational Chart
I
UTILIDES
I
INC.
r--
WATER SERVICE
CORPORATION
I
I
ILLINOIS
KENTUCKY
PENNSYLVANIA
23
1
3
jNORTH CAROLINA
SOUTH CAROLINA
6
5
I
VIRGINIA
2
I
I
TENNESSEE
1
I
GEORGIA
I
2
I
I
WUISIANA
INDIANA
MARYLAND
2
3
3
I
ARIZONA
3
I
FWRIDA
-
Utilities Inc. of Florida
NEVADA
NEW JERSEY
Lake Utilities, Inc.
4
2
Mid-County Services, Inc.
Tierre Verde Utilities, Inc.
Non-utility operations
Lake Placid Utilities, Inc.
I
Utilities, Inc. of Longwood
ACME
Cypress Lakes Utilities Inc.
I
Utilities, Inc. of Eagle Ridge
Sanlando Utilities Corp.
Utilities, Inc of Sandalhaven
Sandy Creek Utility Service Inc
Bayside Utility Services
Labrador Utilities Inc
Utilities, Inc. of Pennbrooke
UTILITIES, INC. - Parent Company
WATER SERVICE CORP.- Service organization providing administrative and other service functions
for the utility.
NOTE: Within each state except Florida is the number of companies owned.
I
YEAR OF REPORT
UTILITY NAME:
LAKE UTILITY SERVICES. INC.
31-Dec-11
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
NAME
TITLE
AS OFFICER OF
THE UTILITY
OFFICERS'
COMPENSATION
(a)
(b)
(c)
(d)
LISA A. SPARROW
PRESIDENT & CEO
N/A
$ N/A
JIMJAPCZ¥K
VICE PRESIDENT & CFO
N/A
N/A
JOHN STOVER
VICE PRESIDENT, GENERAL COUNSEL & SECRETl N/A
N/A
JOHN HOY
VICE PRESIDENT & COO
NIA
N/A
DON SUDDUTH
VICE PRESIDENT -- CUSTOMER SERVICE
N/A
N/A
COMPENSATION OF DIRECTORS
For each director, list the number of director meetings attended by each director and the compensation
received as a director from the respondent.
NAME
TITLE
(a)
(b)
NUMBER OF
DIRECTORS'
MEETINGS
ATTENDED
DIRECTORS'
COMPENSATION
(c)
(d)
LISA A. SPARROW
PRESIDIDENT & CEO
0
$ N/A
JOHN STOVER
VICE PRESIDENT, GENERAL COUNSEL & SECRETl
0
N/A
E-6
UTILITY NAME:
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES. INC.
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 finn, partnership,
or organization with which the officer or director is affiliated.
NAME OF
OFFICER, DIRECTOR
OR AFFILIATE
IDENTIFICATION
OF SERVICE
OR PRODUCT
AMOUNT
NAME AND
ADDRESS OF
AFFILIATED ENTITY
(a)
(b)
(c)
(d)
$
NO BUSINESS CONTRACTS,
AGREEMENTS OR OTHER
ARRANGEMENTS WERE
ENTERED INTO DURING THE
CURRENT YEAR BY THE
OFFICERS LISTED ON PAGE
E6, THE DIRECTORS OR
AFFILIATES.
* Business Agreement, for this schedule, shall mean any oral or written business deal which binds 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
31-Dec-11
UTILITY NAME: LAKE UTILITY SERVICES. INC.
AFFILIATION OF OFFICERS AND DIRECTORS
For each of the officials listed on page E-6, list the principle occupation or business affiliations or connections with
any other business or financial organizations, firms, or partnerships. For purposes of this part, an official will be
considered to have an affiliation with any business or financial organization, firm or partnership in which he is an
officer, director, trustee, partner, or a person exercising similar functions.
NAME
(a)
PRINCIPLE
OCCUPATION
OR BUSINESS
AFFILIATION
(b)
AFFILIATION OR
CONNECTION
(c)
NAME AND ADDRESS
OF AFFILIATION OR
CONNECTION
(d)
UTILITIES INC & SUBSIDIARIES
LISAA SPARROW
PRESIDENT & CEO
DIRECTOR/OFFICER
NORTHBROOKIL
I
UTILITIES INC & SUBSIDIARIES
JIMJAPCZ¥K
VICE PRESIDENT & CFO
OFFICER
NORTHBROOKIL
I
UTILITIES INC & SUBSIDIARIES
JOHN STOVER
VICE PRESIDENT, GENERAL COUNSEL & SECRET. DIRECTOR/OFFICER
NORTHBROOKIL
I
UTILITIES INC & SUBSIDIARIES
JOHN HOY
VICE PRESIDENT & COO
OFFICER
NORTHBROOKIL
I
UTILITIES INC & SUBSIDIARIES
DON SUDDUTH
VICE PRESIDENT-- CUSTOMER SERVICE
E-8
OFFICER
NORTHBROOK IL
UTILITY NAME:
I
LAKE UTILITY SERVICES. INC.
I
YEAR OF REPORT
31-Dec-11
BUSINESSES WIDCH ARE A BY-PRODUCT, COPRODUCT OR JOINT-PRODUCT
RESULT OF PROVIDING WATER OR WASTEWATER SERVICE
Complete the following for any business which is conducted as a byproduct, coproduct, or joint product as a result of providing water and I 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 non utility also.
ASSETS
BUSINESS OR
SERVICE CONDUCTED
BOOK COST
OF ASSETS
(b)
(a)
$
NO BUSINESS
WHICH ARE
A BYPRODUCT,
COPRODUCT
OR JOINT
PRODUCT
RESULTING
FROM
PROVIDING
WATER
AND/OR
SEWER
:sERVICE.
ACCOUNT
NUMBER
(c)
REVENUES
GENERATED
(d)
$
---------
EXPENSES
REVENUES
--
ACCOUNT
NUMBER
(e)
EXPENSES
INCURRED
ACCOUNT
NUMBER
(g)
(f)
$
--------
E-9
~~----
YEAR OF REPORT
31-Dec-11
UTILITY NAME: LAKE UTILITY SERVICES. INC.
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 all 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)
WATER SERVICE CORP/
FLORIDA REGIONAL
DESCRIPTION
SERVICE AND/OR
NAME OF PRODUCT
(b)
-material and supplies furnished
-leasing of structures, land, and equipment
-rental transactions
-sale, purchase or transfer of various products
CONTRACTOR
AGREEMENT
EFFECTIVE DATES
(c)
ANNUAL CHARGES
(P)un:hased
(S)old
(d)
AMOUNT
(e)
Operators/Admin/Officers Salaries & Benefits Continous
Purchase
519,551
Materials & Supplies
Contino us
Purchase
63,598
Contractual Services
Continous
Purchase
119,331
Transportation Expenses
Continous
Purchase
87,743
Insurance
Contino us
Purchase
104,370
Regulatory Expenses
Continous
Purchase
3,340
Miscellaneous
Continous
Purchase
100,934
E-lO(a)
UTILITY NAME:
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES, INC.
BUSINESS TRANSACTIONS WITH RELATED PARTIES (Cont'd)
Part II. Specific Instructions: Sale, Purchase and Transfer of Assets
1. Enter in this part all transactions relating
3. The columnar instructions follow:
to the purchase, sale, or transfer of assets.
(a) Enter name of related party or company.
2 Below are examples of some types of transactions to include: (b) Describe briefly the type of assets purchased, sold or transferred.
-purchase, sale or transfer of equipment
(c) Enter the total received or paid. Indicate purchase with "P" and sale with "S".
-purchase, sale or transfer of land and structures
(d) Enter the net book value for each item reported.
-purchase, sale or transfer of securities
(e) Enter the net profit or loss for each item reported. (column (c)- column (d))
-noncash transfers of assets
(f) Enter the fair market value for each item reported. In space below or in a supplemental
-noncash dividends other than stock dividends
schedule, describe the basis used to calculate fair market value.
-write-off of bad debts or loans
NAME OF COMPANY
OR RELATED PARTY
(a)
DESCRIPTION OF ITEMS
SALE OR
PURCHASE
PRICE
(b)
(c)
$
NET BOOK
VALUE
(d)
$
NO ASSETS WERE SOLD,
PURCHASED OR
TRANSFERRED WITH
A RELATED PARTY
DURING THE FISCAL
YEAR END 31-Dec-11
E-lO(b)
$
GAINOR LOSS
FAIR MARKET
VALUE
(e)
(f)
$
FINANCIAL
SECTION
YEAR OF REPORT
31-Dec-11
UTILITY NAME: LAKE UTILITY SERVICES. INC.
COMPARATIVE BALANCE SHEET
ASSETS AND OTHER DEBITS
PREVIOUS
REF.
PAGE
YEAR
ACCOUNT NAME
ACCT.
NO.
(c)
(b)
(a)
CURRENT
YEAR
(e)
(d)
UTILITY PLANT
Utility Plant
Less: Accumulated Depreciation and Amortization
101-106
108-110
F-7
F-8
$
Net Plant
114-115
116*
1
Utility Plant Acquisition adjustment (Net)
Other Utility Plant Adjustments
F-7
$
Total Net Utility Plant
121
122
123
124
125
126-127
$
OTHER PROPERTY AND INVESTMENTS
Nonutility Property
Less: Accumulated Depreciation and Amortization
F-9
$
I
60,746,309
13,123,533
47,794,729
~
47,622,776
-
-
5,325
5,325
47,800,054
-
$
Net Nonutility Property
Investment In Associated Companies
Utility Investments
Other Investments
Special Funds
-
F-10
F-10
F-10
F-10
Total Other Property & Investments
$
-
CURRENT AND ACCRUED ASSETS
131
132
133
134
135
141-144
145
146
151-153
161
162
171
172 *
173 *
174
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
Misc. Current and Accrued Assets
Total Current and Accrued Assets
$
F-9
F-9
$
58,605,675
10,810,946
18,235
i
~
l
~
$
I
~
F-1(a)
18,235
-
965,272
15,365,711
850,421
12,817,831
-
-
9,176
12,398
-
-
-
-
-
13,695,663
-
-
$
I
* Not Applicable for Class B Utilities
-
-
-
$
-
-
-
F-12
-
-
F-11
F-12
F-12
47,628,101
16,361,617
YEAR OF REPORT
31-Dec-11
UTILITY NAME: LAKE UTILITY SERVICES, INC.
ACCT.
NO.
COMPARATIVE BALANCE SHEET
ASSETS AND OTHER DEBITS
REF.
PREVIOUS
YEAR
ACCOUNT NAME
PAGE
(c)
(a)
(b)
181
182
183
184
185 *
186
187 *
190
DEFERRED DEBITS
Unamortized Debt Discount & Expense
Extraordinary Property Losses
Preliminary Survey & Investigation Charges
Clearing Accounts
Temporary Facilities
Misc. Deferred Debits
Research & Development Expenditures
Accumulated Deferred Income Taxes
Total Deferred Debits
TOTAL ASSETS AND OTHER DEBITS
*
F-13
F-13
CURRENT
YEAR
(d)
$
(e)
-
$
-
F-14
667,792
374,642
-
-
$
374,642
$
667,792
$
61,870,359
$
64,657,509
Not Applicable for Class B Utilities
NOTES TO THE BALANCE SHEET
The space below is provided for important notes regarding the balance sheet.
F-1(b)
-
UTILITY NAME:
ACCT.
NO.
(a)
201
204
202,205 *
203,206 *
207 *
209 *
210 *
211
212
213
214-215
216
218
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES, INC.
COMPARATIVE BALANCE SHEET
EQUITY CAPITAL AND LIABILITIES
PREVIOUS
REF.
YEAR
PAGE
ACCOUNT NAME
(d)
(c)
(b)
EQUITY CAPITAL
300 $
F-15 $
Common Stock Issued
F-15
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
33,346,728
Other Paid - In Capital
Discount On Capital Stock
Capital Stock Expense
4,609,659
Retained Earnings
F-16
Reacquired Capital Stock
Proprietary Capital
(Proprietorship and Partnership Only)
-
$
221
222 *
223
224
LONG TERM DEBT
Bonds
Reacquired Bonds
Advances from Associated Companies
Other Long Term Debt
-
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
Not Applicable for Class B Utilities
F-2(a)
37,956,688
-$
(4,485,236:l $
6,739,935
40,086,963
(4,485,236)
-
- -
5,626,529
144,096
167,216
15,999
170,790
213,191
22,055
-
-
- --
$
33,346,728
433,061
5,626,529
F-20
-
-
- --
F-19
-
(4,485,236)
280,086
F-18
F-18
F-18
-
-
$
Total Current & Accrued Liabilities
*
- -- --
(4,485,236)
F-17
F-17
Total Long Term Debt
231
232
233
234
235
236
237
238
239
240
241
-
-
F-15
300
-
-
Total Equity Capital
CURRENT
YEAR
(e)
6,233,925
$
-I
6,465,626
UTILITY NAME:
ACCT.
NO.
(a)
251
252
253
255
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES, INC.
COMPARATIVE BALANCE SHEET
EQUITY CAPITAL AND LIABILITIES
PREVIOUS
REF.
PAGE
YEAR
ACCOUNT NAME
(c)
(d)
(b)
DEFERRED CREDITS
F-13 $
Unamortized Premium On Debt
-·
F-20
38,400
Advances For Construction
F-21
Other Deferred Credits
-·
Accumulated Deferred Investment Tax Credits
-·
Total Deferred Credits
261
262
263
265
OPERATING RESERVES
Property Insurance Reserve
Injuries & Damages Reserve
Pensions and Benefits Reserve
Miscellaneous Operating Reserves
282
283
$
CONTRIBUTIONS IN AID OF CONSTRUCTION
Contributions in Aid of Construction
Accumulated Amortization of Contributions
in Aid of Construction
ACCUMULATED DEFERRED INCOME TAXES
Accumulated Deferred Income Taxes Accelerated Depreciation
Accumulated Deferred Income Taxes Liberalized Depreciation
Accumulated Deferred Income Taxes - Other
Total Accumulated Deferred Income Tax
TOTAL EQUITY CAPITAL AND LIABILITIES
F-2(b)
F-22
38,400
-
$
38,400
$
38,400
$
-·
-·
-·
$
-
$
Total Net C.I.A.C.
281
(e)
-
-·
Total Operating Reserves
271
272
CURRENT
YEAR
$
-·
28,307,693
$
$
28,825,718
7,827,017
6,764,038
F-22
-
$
21,543,655
$
20,998,701
$
2,622,700
$
3,437,465
-
·(2,039,773)
(1,884,410)
$
582,927
$
1,553,055
$
61,870,359
$
64,657,509
UTILITY NAME:
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES. INC.
COMPARATIVE OPERATING STATEMENT
ACCT.
NO.
(a)
400
469,530
REF.
PAGE
(c)
ACCOUNT NAME
(b)
UTILITY OPERATING INCOME
Operating Revenues
Less: Guaranteed Revenue and AFPI
PREVlOUS
YEAR
(d)
F-3(b) $
F-3(b)
6,677,905
$
6,677,905
Net Operating Revenues
CURRENT
YEAR*
(e)
1$
1$
7,944,292
7,944,292
I
401
Operating Expenses
F-3(b) $
2,633,152
403
Depreciation Expense:
Less: Amortization of CIAC
F-3(b) $
F-22
1,829,517
(934,094)
I
2,625,717
(1,062,979)
895,422
1$
1,562,739
Net Depreciation Expense
406
407
408
409
410.10
410.11
411.10
412.10
412.11
469,530
413
414
420
$
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
2,628,325
-
815,908
201,800
270,863
46,365
873,338
45,758
840,687
126,054
-
-
-
Utility Operating Expenses
$
4,863,511
t
6,076,901
Net Utility Operating Income
$
1,814,394
1$
1,867,390
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 [Enter here and on Page F-3(c)]
-
F-3(b)
16,958
3,011
1,178,076
16,306
2,387
29,051
$
1,862,138
$
3,065,436
I
*
F-3(a)
For each account,
Column e should
agree with Cloum
f, g and h
on F-3(b)
COMPARATIVE OPERATING STATEMENT (Cont'd)
WATER
SCHEDULE W-3
(f)
*
WASTEWATER
SCHEDULE S-3 *
OTHER THAN
REPORTING
SYSTEMS
(g)
(h)
$
5,831,054
$
2,113,238
$
-
$
5,831,054
$
2,113,238
$
-
$
1,919,026
I
$
1,845,539
(678,430)
$
1,167,108
I
709,299
$
-
780,179
(384,548)
$
-
395,630
$
-
221,217
11,591
212,946
31,930
-
-
-
-
-
-
652,122
34,167
627,741
94,125
-
-
$
4,494,289
$
1,582,612
$
-
$
1,336,765
$
530,626
$
-
-
-
2,231,345
-
4,296
763
298,407
12,663
2,248
. 879,669
$
-
$
834,091
I
-
$
I
*Total of Schedules W-3 I S-3 for all rate groups.
F-3(b)
-
YEAR OF REPORT
31-Dec-11
UTILITY NAME: LAKE UTILITY SERVICES. INC.
COMPARATIVE OPERATING STATEMENT (Cont'd)
ACCT.
NO.
(a)
(c)
$
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
$
1,862,138
-
CURRENT
YEAR
(e)
$
$
$
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
$
-
-
-
-
$
I
~
$
-
427
428
429
F-19
F-13
F-13
$
$
Total Interest Expense
979,302
979,302
-
-
$
J
INTEREST EXPENSE
Interest Expense
Amortization of Debt Discount & Expense
Amortization of Premium on Debt
-
-
Total Taxes Applicable To Other Income
3,065,436
-
-
Total Other Income and Deductions
408.2
409.2
410.2
411.2
412.2
412.3
PREVIOUS
YEAR
(d)
REF.
PAGE
ACCOUNT NAME
(b)
-
~
935,161
$
935,161
-
I
433
434
409.3
EXTRAORDINARY ITEMS
Extraordinary Income
Extraordinary Deductions
Income Taxes, Extraordinary Items
$
(409)
-
~
-
-
Total Extraordinary Items
$
$
NET INCOME
(409)
883,246
i
~
I
Explain Extraordinary Income:
NONE
F-3(c)
-
-
2,130,275
UTILITY NAME:
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES, INC.
SCHEDULE OF YEAR END RATE BASE
ACCT.
NO.
(a)
REF.
PAGE
ACCOUNT NAME
(b)
(c)
Utility Plant In Service
Less:
Nonused and Useful Plant (1)
Accumulated Depreciation
Accumulated Amortization
Contributions In Aid of Construction
Advances for Construction
101
108
110
271
252
$
F-7
11,075,591
$
24,064,078
$
-
-
F-7
88,662
239,878
$
RATE BASE
24,303,956
2,222,752
-
-
F-7
(276,651)
2,499,404
5,327,613
$
Plus or Minus:
Acquisition Adjustments (2)
Accumulated Amortization of
Acquisition Adjustments (2)
Working Capital Allowance (3)
Other (Specify):
114
115
18,736,465
14,919,178
4,120,238
17,750,127
38,400
F-22
Subtotal
$
$
Add:
Accumulated Amortization of
Contributions in Aid of Construction
45,528,287
9,003,295
F-8
F-8
F-22
F-20
Subtotal
272
WASTEWATER
UTILITY
(e)
WATER
UTILITY
(d)
$
2,311,415
I
NET UTILITY OPERATING INCOME
$
ACHIEVED RATE OF RETURN (Operating Income I Rate Base)
1,336,765
5.50%
NOTES:
(1)
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.
F-4
~
530,626
22.96%
UTILITY NAME:
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES. INC.
SCHEDULE OF CURRENT COST OF CAPITAL
CONSISTENT WITH THE METHODOLOGY USED IN THE LASTRA TE PROCEEDING (1)
CLASS OF CAPITAL
DOLLAR
AMOUNT(2)
PERCENTAGE
OF CAPITAL
ACTUAL
COST RATES (3)
(a)
(b)
(c)
(d)
Common Equity
Preferred Stock
Long Term Debt
Short Term Debt
Customer Deposits
Tax Credits - Zero Cost
Tax Credits- Weighted Cost
Deferred Income Taxes
Other (Explain) Short Term Debt
$
12,323,978
12,448,330
170,790
-
1,553,055
$
Total
46.51%
0.00%
46.98%
0.00%
0.64%
0.00%
0.00%
5.86%
0.00%
-
26,496,154
WEIGHTED
COST
12.67%
0.00%
6.71 %
0.00%
6.00%
0.00%
0.00%
0.00%
0.00%
1
100.00%
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 formula if none has been established.
Must be calculated using the same methodology used in the last rate
proceeding using current annual report year end amounts and cost rates.
APPROVED RETURN ON EQUITY
Current Commission Return on Equity:
12.67%
Commission order approving Return on Equity:
PSC-09-0101-PAA-WS
APPROVED AFUDC RATE
COMPLETION ONLY REQUIRED IF AFUDC WAS CHARGED DURING YEAR
Current Commission Approved AFUDC rate:
Commission order approving AFUDC rate:
9.03%
PSC-04-0262-PAA-WS
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
(ex d)
(e)
5.89%
0.00%
3.15%
0.00%
0.04%
0.00%
0.00%
0.00%
0.00%
9.08%
UTILITY NAME:
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES. INC.
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
Short Term Debt
Customer Deposits
Tax Credits - Zero Cost
Tax Credits- Weighted Cost
Deferred Inc. Taxes
Other (Explain) Short Term Debt
PER BOOK
BALANCE
NON-UTILITY
ADJUSTMENTS
NONJURISDICTIONAL
ADJUSTMENTS
(b)
(c)
(d)
178,201,903
$
OTHER(l)
ADJUSTMENTS
SPECIFIC
OTHER(l)
ADJUSTMENTS
PRO RATA
CAPITAL
STRUCTURE
(e)
(f)
(g)
$
(165,877,925)
$
-
12,323,978
-
180,000,000
(167,551,670)
-
12,448,330
-
-
170,790
170,790
-
-
1,553,055
1,553,055
-
-
-
I
i
I
I
i
Total
$
359,925,749
$
$
(333,429,594)
I
$
26,496,154
J
I
I
I
(1) Explain below all adjustments made in Columns (e) and (t):
I
I
NOT APPLICABLE
--------
I
'UTILITY NAME:
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES. INC.
UTILITY PLANT
ACCOUNTS 101 - 106
ACCT.
DESCRIPTION
(a)
(b)
101
102
103
104
105
106
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
WATER
(c)
$
45,528,287
WASTEWATER
(d)
$
14,919,178
(a)
114
$
TOTAL
(f)
$
-
-
-
239,306
59,538
298,844
$
45,767,593
$
14,978,716
$
-
I
$
Total Plant Acquisition Adjustments
$
-
$
-
Beginning Bal
$
Accumulated Amortization
Accruals charged during year
-
$
-
-
-
-
Total Accumulated Amortization
$
-
Net Acquisition Adjustments
$
-
i
~
I
F-7
-
TOTAL
(f)
-
$
-
$
$
60,746,309
I
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.
OTHER THAN
REPORTING
DESCRIPTION
WATER
WASTEWATER
SYSTEMS
(b)
(c)
(e)
(d)
Acquisition Adjustment
60,447,465
-
I
ACCT.
OTHER THAN
REPORTING
SYSTEMS
(e)
i
~
I
..
..
$
-
$
-
i
-
~
I
-
YEAR OF REPORT
31-Dec-11
UTILITY NAME: LAKE UTILITY SERVICES. INC.
ACCUMULATED DEPRECIATION (ACCT. 108) AND AMORTIZATION (ACCT.UO)
OTHER THAN
REPORTING
DESCRIPTION
WATER
WASTEWATER
SYSTEMS
(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):
(c)
(b)
$
7,468,808
$
1,845,539
$
$
(d)
$
3,342,138
780,179
TOTAL
(e)
-
10,810,946
$
$
2,625,717
-
(225,538)
(180,101)
45,437
-
Other Credits (Specify):
Total Credits
Debits during year:
Book cost of plant retired
Cost of Removal
Other Debits (specify):
$
1,620,001
$
85,514
825,615
$
-
$
47,515
-
2,445,616
133,029
-
-
$
85,514
$
47,515
$
-
$
133,029
Balance end of year
$
9,003,295
1$
4,120,238
~
-
1$
13,123,533
ACCUMULATED AMORTIZATION
Account 110
Balance first of year
Credit during year:
Accruals charged to:
$
Total Debits
$
-
$
-
$
$
Total credits
Debits during year:
Book cost of plant retired
Other debits (specify):
Total Debits
Balance end of year
$
-
-
$
-
$
-
-
$
-
$
-
$
-
$
-
$
-
~
-
~
-
1$
-
I
-1
-2
-3
-
$
-
-
Account 110.2 (2)
Other Accounts (specify):
Account I 08 for Class B utilities.
Not applicable for Class B utilities.
Account 110 for Class B utilities.
F-8
I
I
UTILITY NAME:
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES, INC.
REGULATORY COMMISSION EXPENSE
AMORTIZATION OF RATE CASE EXPENSE (ACCOUNTS 666 ANI> 766)
CHARGED OFF
EXPENSE
DURING YEAR
INCURRED
DESCRIPTION OF CASE
(DOCKET NO.)
DURING YEAR
ACCT.
AMOUNT
(a)
(b)
070693-WS
Total
(e)
(d)
$
$
108,069
$
$
108,069
NONUTILITY PROPERTY (ACCOUNT 121)
Report separately each item of property with a book cost of $25,000 or more included iin Account 121.
Other Items may be grouped by classes of property.
ENDING YEAR
BEGINNING
DESCRIPTION
YEAR
ADDITIONS
REDUCTIONS
BALANCE
(a)
(b)
NONE
Total Nonutility Property
(c)
(e)
(d)
$
$
$
$
-
$
$
$
$
I
I
I
-
SPECIAL DEPOSITS (ACCOUNTS 132 AND 133)
Report hereunder all special deposits carried in Accounts 132 and 133
DESCRIPTION OF SPECIAL DEPOSITS
YEAREND
BOOK COST
(a)
(b)
SPECIAL DEPOSITS (Account 132):
Total Special Deposits
OTHER SPECIAL DEPOSITS (Account 133):
NONE
Total Other Special Deposits
F-9
$
18,235
$
18,235
$
-
$
-
YEAR OF REPORT
31-Dec-11
UTILITY NAME: LAKE UTILITY SERVICES. INC.
INVESTMENTS AND SPECIAL FUNDS
ACCOUNTS 123 - 127
Report hereunder all investments and special funds carried in Accounts 123 through 127
FACE OR
YEAREND
DESCRIPTION OF SECURITY OR SPECIAL FUND
PAR VALUE
BOOK COST
(a)
(b)
(c)
INVESTMENT IN ASSOCIATED COMPANIES (Account 123):
NONE
$
-
$
-
$
-
$
-
$
-
Total Other Investment
$
-
SPECIAL FUNDS (Class A Utilities: Accounts 126 and 127; Class B Utilities: Account 127):
NONE
$
-
Total Special Funds
$
-
$
Total Investment in Associated Companies
UTILITY INVESTMENTS (Account 124):
NONE
$
Total Utility Investment
OTHER INVESTMENTS (Account 125):
NONE
$
F-10
YEAR OF REPORT
31-Dec-11
UTILITY NAME: LAKE UTILITY SERVICES. INC.
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
729,870
$
Wastewater
247,591
Other
$
Total Customer Accounts Receivable
OTHER ACCOUNTS RECEIVABLE ( Account 142):
977,460
$
Total Other Accounts Receivable
NOTES RECEIVABLE (Account 144 ):
$
-
$
-
$
Total Notes Receivable
Total Accounts and Notes Receivable
ACCUMULATED PROVISION FOR
UNCOLLECTIBLE ACCOUNTS (Account 143)
Balance first of year
Provision for uncollectibles for current year
Collection of accounts previously written off
Utility Accounts
Others
$
$
$
-
Total accounts written off
$
-
TOTAL ACCOUNTS AND NOTES RECEIVABLE- NET
F-11
977,460
$
(12,188)
$
965,272
(16,514)
4,326
Total Additions
Deduct accounts written off during year:
Utility Accounts
Others
Balance end of year
$
YEAR OF REPORT
31-Dec-11
UTILITY NAME: LAKE UTILITY SERVICES, INC.
ACCOUNTS RECEIVABLE FROM ASSOCIATED COMPANIES
ACCOUNT 145
Report each account receivable from associated companies separately
DESCRIPTION
TOTAL
(a)
(b)
Water Service Co!:£.
Total
$
15,365,711
$
15,365,711
NOTES RECEIVABLE FROM ASSOCIATED COMPANIES
ACCOUNT 146
Report each note receivable from associated companies separately.
DESCRIPTION
INTEREST
RATE
TOTAL
(a)
(b)
(c)
~
NONE
$
-
$
-
%
%
%
%
%
%
Total
MISCELLANEOUS CURRENT AND ACCRUED ASSETS
DESCRIPTION • Provide itemized listing
BALANCE END
OF YEAR
(a)
(b)
NONE
-
$
Total Miscellaneous Current and Accrued Assets
F-12
$
=
-
YEAR OF REPORT
31-Dec-11
UTILITY NAME: LAKE UTILITY SERVICES. INC.
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 Of!'F
DESCRIPTION
DURING YEAR
(a)
(b)
YEAREND
BALANCE
(c)
UNAMORTIZED DEBT DISCOUNT AND EXPENSE (Account 181):
NONE
$
$
-
Total Unamortized Debt Discount and Expense
$
$
-
UNAMORTIZED PREMIUM ON DEBT (Account 251):
NONE
$
$
-
Total Unamortized Premium on Debt
$
$
-
===
EXTRAORDINARY PROPERTY LOSSES
ACCOUNT182
Report each item separately
DESCRIPTION
TOTAL
(b)
(a)
NONE
Total Extraordinary Property Losses
F-13
$
-
$
-
YEAR OF REPORT
31-Dec-11
UTILITY NAME: LAKE UTILITY SERVICES, INC.
MISCELLANEOUS DEFERRED DEBITS
ACCOUNT186
AMOUNT
WRITTEN OFF
DURING YEAR
(b)
DESCRIPTION • Provide itemized listing
(a)
YEAREND
BALANCE
(c)
DEFERRED RATE CASE EXPENSE (Class A Utilities: Account 186.1)
RATE CASE
$
108,069
$
443,399
Total Deferred Rate Case Expense
$
108,069
$
443,399
$
68,572
$
224,393
$
68,572
$
224,393
NONE
$
-
$
-
Total Regulatory Assets
$
-
$
-
OTHER DEFERRED DEBITS (Class A Utilities: Account 186.2):
OTHER DEFERRED MAINTENANCE (NONE)
Total Other Deferred Debits
REGULATORY ASSETS (Class A Utilities: Account. 186.3):
I
TOTAL MISCELLANEOUS DEFERRED DEBITS
$
176,641
~
I
F-14
667,792
UTILITY NAME:
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES, INC.
CAPITAL STOCK
ACCOUNTS 201 AND 204*
DESCRIPTION
RATE
TOTAL
(a)
(b)
(c)
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
1
-
0
0
$300
0
-
-
~FERRED 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
0
0
0
$0
0
-
* Account 204 not applicable for Class B utilities.
BONDS
ACCOUNT221
DESCRIPTION OF OBLIGATION
(INCLUDING DATE OF ISSUE AND DATE OF MATURITY)
(a)
ANNUAL
RATE
INTEREST
FIXED OR
VARIABLE*
(b)
NONE
%
%
%
%
%
%
%
%
%
For variable rate obligations, provide the basis for the rate. (i.e .. prime+ 2%, etc.)
F-15
(d)
(c)
Total
*
PRINCIPAL
AMOUNT PER
BALANCE SHEET
$
-
$
-
YEAR OF REPORT
31-Dec-11
UTILITY NAME: LAKE UTILITY SERVICES. INC.
STATEMENT OF RETAINED EARNINGS
I
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
AMOUNTS
(b)
(c)
Unappropriated Retained Earnings:
Balance Beginning of Year
$
Changes to Account:
Adjustments to Retained Earnings (requires Commission approval prior to use):
Credits:
$
Total Credits:
Debits:
$
$
Total Debits:
$
435
436
Balance Transferred from Income {income/(loss)}
Appropriations of Retained Earnings:
$
$
437
Total Appropriations of Retained Earnings
Dividends Declared:
Preferred Stock Dividends Declared
438
Common Stock Dividends Declared
-
2,130,275
$
Total Dividends Declared
215
Year end Balance
214
Appropriated Retained Earnings (state balance and
purpose of each appropriated amount at year end):
214
4,609,659
$
$
Total Appropriated Retained Earnings
Total Retained Earnings
$
Notes to Statement of Retained Earnings:
F-16
6,739,935
EAR OF REPORT
31-Dec-11
UTILITY NAME: LAKE UTILITY SERVICES. INC.
ADVANCES FROM ASSOCIATED COMPANIES
ACCOUNT 223
Report each advance separately.
DESCRIPTION
TOTAL
(a)
(b)
WATER SERVICE CORPORATION
Total
$
(4,485,236)
$
(4,485,236)
OTHER LONG-TERM DEBT
ACCOUNT224
DESCRIPTION OF OBLIGATION
NCLUDING DATE OF ISSUE AND DATE OF MA TURIT\
INTEREST
FIXED OR
ANNUAL
VARIABLE*
RATE
NONE
%
%
%
%
%
%
%
%
%
%
%
%
%
%
%
%
Total
*
For variable rate obligations, provide the basis for the rate. (i.e .. prime + 2%, etc.)
F-17
(d)
(c)
(b)
(a)
PRINCIPAL
AMOUNT PER
BALANCE SHEET
$
-
$
-
YEAR OF REPORT
31-Dec-11
UTILITY NAME: LAKE UTILITY SERVICES. INC.
NOTES PAYABLE
ACCOUNTS 232 AND 234
DESCRIPTION OF OBLIGATION
(INCLUDING DATE OF ISSUE AND DATE OF MATURITY)
NOTES PAYABLE (Account 232):
NONE
%
%
%
%
%
%
%
%
Total Account 232
NOTES PAYABLE TO ASSOC. COMPANIES (Account 234):
NONE
%
%
%
%
%
%
%
%
Total Account 234
*
(d)
(c)
(b)
(a)
PRINCIPAL
AMOUNT PER
BALANCE SHEET
INTEREST
FIXED OR
ANNUAL
VARIABLE*
RATE
$
-
$
-
$
-
$
-
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
TOTAL
(b)
WATER SERVICE CORPORATION
Total
F-18
$
5,626,529
$
5,626,529
UTILITY NAME:
AROFREPORT
31-Dec-11
LAKE UTILITY SERVICES, INC.
DESCRIPTION
OF DEBIT
ACCRUED INTEREST AND EXPENSE
ACCOUNTS 237 AND 427
INTEREST ACCRUED
BALANCE
DURING YEAR
ACCT.
BEGINNING
AMOUNT
OF YEAR
DEBIT
(a)
ACCOUNT NO. 237.1- Accrued Interest on Long Term Debt
(b)
UTILITIES INC INTERCOMPANY INTEREST
Total Account 237.1
-
$
926,938
$
926,938
I
ACCOUNT NO. 237.2- Accrued Interest on Other Liabilities
Customer Deposits
Mise
$
Total Account 237.2
$
15,999
15,999
$
$
9,458
(1,234)
8,223
$
15,999
$
935,161
~
2,167
$
2,167
1$
$
-
I
I
Total Account 237 (1)
-
926,938
926,938
$
$
$
$
(f)
(e)
(d)
(c)
$
INTEREST
PAID DURING BALANCE END
OF YEAR
YEAR
~
$
22,055
22,055
L
929,104
1$
22,055
I
INTEREST EXPENSED:
Total accrual Account 237
$
935,161
(1) 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
935,161
I
YEAR OF REPORT
31-Dec-11
UTILITY NAME: LAKE UTILITY SERVICES, INC.
MISCELLANEOUS CURRENT AND ACCRUED LIABILITIES
ACCOUNT241
DESCRIPTION - Provide itemized listing
BALANCE END
OF YEAR
(a)
(b)
NONE
$
-
$
-
'
Total Miscellaneous Current and Accrued Liabilities
NAME OF PAYOR*
(a)
NONE
ADVANCES FOR CONSTRUCTION
ACCOUNT252
DEBITS
BALANCE
ACCT.
BEGINNING
AMOUNT
DEBIT
OF YEAR
(d)
(b)
(c)
$
$
$
CREDITS
(e)
BALANCE END
OF YEAR
(f)
$
38,400
I
I
Total
*
$
$
Report advances separately by reporting group, designating water or wastewater in column (a).
F-20
--
·---
$
$
38,400
YEAR OF REPORT
31-Dec-11
UTILITY NAME: LAKE UTILITY SERVICES. INC.
OTHER DEFERRED CREDITS
ACCOUNT253
AMOUNT
WRITTEN OFF
DURING YEAR
(b)
DESCRIPTION - Provide itemized listing
(a)
YEAREND
BALANCE
(c)
REGULATORY LIABILITIES (Class A Utilities: Account 253.1):
$
-
$
-
$
-
$
$
-
$
$
-
$
NONE
-
$
Total Regulatory Liabilities
OTHER DEFERRED LIABILITIES (Class A Utilities: Account 253.2):
NONE
$
-
Total Other Deferred Liabilities
TOTAL OTHER DEFERRED CREDITS
F-21
UTILITY NAME:
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES, INC.
CONTRIBUTIONS IN AID OF CONSTRUCTION
ACCOUNT271
WATER
(W-7)
(b)
DESCRIPTION
(a)
Balance first of year
$
17,236,702
Add credits during year:
$
513,425
11,070,991
$
4,600
$
I
Less debit charged during the year
$
Total Contribution In Aid
of Construction
$
W&WWOTHER
THAN SYSTEM
REPORTING
(d)
WASTEWATER
(S-7)
(c)
1$
-
17,750,127
-
11,075,591
$
$
-
t
-
TOTAL
(e)
$
518,025
$
I
~
-
$
-
1$
-
28,825,718
$
J
_I
28,307,693
I
ACCUMULATED AMORTIZATION OF CONTRIBUTIONS IN AID OF CONSTRUCTION
ACCOUNT272
DESCRIPTION
(a)
WATER
(W-8(a))
(b)
Balance first of year
$
4,649,183
Debits during the year:
$
678,430
WASTEWATER
(S-S(a))
W&WWOTHER
THAN SYSTEM
REPORTING
TOTAL
(c)
(d)
(e)
$
$
2,114,855
384,548
I
Credits during the year
$
Total Accumulated Amortization
of Contributions In Aid of
Construction
$
-
5,327,613
1$
$
I
F-22
$
$
-
I
-
2,499,404
1$
-
$
-
J
$
$
I
I
$
$
I
6,764,038
1,062,979
-
7,827,017
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES. INC.
UTILITY NAME:
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-1 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.
AMOUNT
(c)
REF. NO.
(b)
DESCRIPTION
(a)
F-3(c)
Net income for the year
2,130,275
$
Reconciling items for the year:
Taxable income not reported on books:
GOSadi
Income adj
Adi
(6,141)
484,894
(2,418,672)
Deductions recorded on books not deducted for return:
Amortization lTC
Excess Tax Deoreciation over Book Deoreciation
Tap in Fees
CIA Property
Int During Construction
Def. Maint. CY additions
Def. Maint. CY amortization
Def. Rate Case CY additions
Def. Rate Case CY amortization
Organization Exp-Amort
BadDebtsCY
Current FIT (725)
Deferred FIT (731)
Deferred SIT (732)
Current SIT
Income recorded on books not included in return:
-
-
-
-
(860,603)
(270,342)
68,572
(199,360)
108,069
893
(4,326)
0
840,687
126,054
Deduction on return not charged against book income:
Meals
-
Federal tax net income
$
Computation of tax :
0
34%
0
F-23
0
WATER
OPERATION
SECTION
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES INC
UTILITY NAME:
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-10) should be filed for the group in total.
The water engineering schedules (W-11 through W-15) must be filed for each system in the group.
All of the following water pages (W- 2 through W -15) should be completed for each group and arranged
by group number.
CERTIFICATE
NUMBER
SYSTEM NAME I COUNTY
496W
LAKESAUNDERS~AKE
W-1
GROUP
NUMBER
YJ~AR
LAKE UTILITY SERVICES INC
UTILITY NAME:
OF REPORT
31-Dec-11
WATER LISTING OF SYSTEM GROUPS
I
List below the name of each reporting system and its certificate number. Those systems which have been consolidatec
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 -1 0) should be filed for the group in total.
T\le water engineering schedules (W-11 through W-15) must be filed for each system in the group.
All of the following water pages (W-2 through W-15) should be completed for each group and arranged
by group number.
CERTIFICATE
NUMBER
SYSTEM NAME I COUNTY
496W
FOUR LAKES/LAKE
W-1
GROUP
NUMBER
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES INC
UTILITY NAME:
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-10) should be filed for the group in total.
The water engineering schedules (W-11 through W-15) must be filed for each system in the group.
All of the following water pages (W-2 through W-15) should be completed for each group and arranged
by group number.
CERTIFICATE
NUMBER
SYSTEM NAME I COUNTY
LAKE GROVES I LAKE
534W
AMBER HIWLAKE
496W
CLERMONT 1/LAKE
496W
CLERMONT 11/LAKE
496W
CRESCENT BAY/LAKE
496W
CRESCENT WEST/LAKE
496W
HIGHLAND POINT/LAKE
496W
LAKE CRESCENT HILLS/LAKE
496W
LAKE RIDGE CLUB/LAKE
496W
ORANGES/LAKE
496W
PRESTON COVE/LAKE
496W
SOUTH CLERMONT (ED B)/LAKE
496W
VISTAS/LAKE
496W
W-1
GROUP
NUMBER
J
UTILITY NAME:
LAKE UTILITY SERVICES INC
SYSTEM NAME I COUNTY :
Lake County
YEAR OF REPORT
31-Dec-11
SCHEDULE OF YEAR END WATER RATE BASE
ACCT.
NO.
ACCOUNT NAME
REFERENCE
PAGE
(a)
(b)
(c)
101
108
110
271
252
W-4(b)
Utility Plant In Service
Less:
Nonused and Useful Plant (1)
Accumulated Depreciation
Accumulated Amortization
Contributions In Aid of Construction
Advances for Construction
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):
17,750,127
38,400
$
18,736,465
$
5,327,613
$
24,064,078
-
F-7
F-7
239,878
WATER RATE BASE
WATER OPERATING INCOME
45,528,287
9,003,295
W-6(b)
F-8
W-7
F-20
Subtotal
272
WATER
UTILITY
(d)
W-3
RN (Water Operating Income I Water Rate Base)
$
24,303,956
$
1,336,765
5.50%
NOTES (1) 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 _ _
UTILITY NAME:
LAKE UTILITY SERVICES INC
SYSTEM NAME I COUNTY :
Lake County
YEAR OF REPORT
31-Dec-11
WATER OPERATING STATEMENT
ACCT.
NO.
(a)
400
469
ACCOUNT NAME
(b)
UTILITY OPERATING INCOME
Operating Revenues
Less: Guaranteed Revenue and AFPI
W-9
W-9
(d)
$
401
Operating Expenses
W-10(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)
5,831,054
$
Net Operating Revenues
406
407
CURRENT
YEAR
REFERENCE
PAGE
(c)
-
$
1,919,026
$
F-7
F-8
5,831,054
1,845,539
(678,430)
1,167,108
-
-
-
408.1
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
410.1
410.11
411.1
412.1
412.11
Total Taxes Other Than Income
Income Taxes
Deferred Federal Income Taxes
Deferred State Income Taxes
Deferred Income Taxes - Credit
Investment Tax Credits Deferred to Future Periods
Investment Tax Credits Amortized
$
Utility Operating Expenses
$
-
4,494,289
Utility Operating Income
$
-
1,336,765
469
413
414
420
-
-
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
-
-
W-9
$.
$
Total Utility Operating Income
W-3
GROUP _ _
782
324,523
61,416
265,400
652,122
34,167
627,741
94,125
-
12,663
2,248
879,669
2,231,345
YEAR OF REPORT
UTILITY NAME:
31-Dec-11
LAKE UTILITY SERVICES INC
SYSTEM NAME I COUNTY : .;;Lak;;;;;;;;,;.e.;.C,;.ou;;;;;n;;;;;ty::....---------
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
$
43,404
22,453
112,007
16,361,430
$
-
319,101
132,634
808,513
365,078
3,109,299
15,630,352
2,015,808
662,198
854,252
15,214
1,703
1,070,639
472,092
69,467
7,661
2,058
3,868
1,914
-
35,106
58,629
-
-
-
111,340
16,189
7,781
22,617
602
785,983
1,853
4,883
1,536
198
(5)
776,612
$
1,612,354
Any adjustments made to reclassify property from one account to another must be footnoted.
W-4(a)
-
2,571,819
128,976
17,840
8,556
315,466
66,086
125,097
38,497
6,189
109,488
11,306
6,244
22,419
607
9,371
CURRENT
YEAR
(f)
43,404
22,463
112,148
16,377,060
-
-
319,101
132,634
749,004
354,899
3,102,801
15,318,754
1,951,636
537,101
815,754
9,024
1,703
1,035,533
413,463
44,001,447
546
10,508
-
$
$
$
-
2,561,311
Miscellaneous Equipment
Other Tangible Plant
-
RETIREMENTS
(e)
10
141
16,176
-
CommuPication Equipment
TOTAL WATER PLANT
NOTE:
WATER UTILITY PLANT ACCOUNTS
PREVIOUS
YEAR
ADDITIONS
(c)
(d)
$
85,514
$
45,528,287
I
UTILITY NAME:
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES INC
SYSTEM NAME/ COUNTY: _Lak_e_C_o_u_n~ty---------
ACCT.
NO.
WATER UTILITY PLANT MATRIX
.1
.2
SOURCE
CURRENT
INTANGmLE
OFSUPPLY
AND PUMPING
YEAR
PLANT
I
I
ACCOUNT NAME
.3
.4
TRANSMISSION
WATER
TREATMENT
PLANT
AND
DISTRmUTION
PLANT
.5
I
2,571,819
2,571,819
319,101
132,634
808,513
365,078
3,109,299
15,630,352
2,015,808
662,198
854,252
15,214
1,703
1,070,639
472,092
3,109,299
15,630,352
2,015,808
662,198
854,252
15,214
111,340
16,189
7,781
22,617
602
785,983
111,340
16,189
7,781
22,617
602
785
TOTAL WATER PLANT
$
45,528,287
GENERAL
PLANT
I$
65,867
=
W-4(b)
I$
4,081,907
I$
16,346,805
I$
22,291,370
I$
2,742,337
UTILITY NAME:
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES INC
SYSTEM NAME I COUNTY : ,:L::ak::,e:.,C,;;.o,;;.;u::.n;;:tY~---------
BASIS FOR WATER DEPRECIATION CHARGES
ACCT.
NO.
(a)
301
302
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
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
AVERAGE
NET
SALVAGE IN
PERCENT
(d)
AVERAGE
SERVICE
LIFE IN
YEARS
(c)
40
32
50
40
30
40
35
20
20
22
37
43
40
20
45
15
18
40
5
18
16
15
12
10
15
10
Water 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.
W-5
GROUP _ _
DEPRECIATION
RATE APPLIED
IN PERCENT
(100% ·d) I c
(e)
2.50%
3.13%
2.00%
2.50%
3.33%
2.50%
2.86%
5.00%
5.00%
4.55%
2.70%
2.33%
2.50%
5.00%
2.22%
6.67%
5.56%
2.50%
20.00%
5.56%
6.25%
6.67%
8.33%
10.00%
6.67%
10.00%
I
UTILITY NAME:
LAKE UTILITY SERVICES INC
SYSTEM NAME I COUNTY :
.;;L;;.;.ak_e_.;.C.;.oun......;ty::...._ _ _ _ _ _ _ __
ACCT.
NO.
(a)
301
302
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
ANALYSIS OF ENTRIES IN WATER ACCUMULATED DEPRECIATION
OTHER
BALANCE
CREDITS*
AT BEGINNING
ACCRUALS
ACCOUNT NAME
OF YEAR
(b)
(e)
(d)
(c)
Organization
$
(15,146) $
3,525
$
Franchises
(4)
1,566
570
Structures and Improvements
(257,560)
1,749,070
513,696
Collecting and Impounding Reservoirs
Lake, River and Other Intakes
(0)
Wells and Springs
624,401
87,273
Infiltration Galleries and Tunnels
Supply Mains
7,999
0
30,929
Power Generation Equipment
(0)
15,895
4,621
Pumping Equipment
(99,152)
46,178
0
(0)
Water Treatment Equipment
146,322
15,675
(4)
Distribution Reservoirs and Standpipes
86,743
660,760
Transmission and Distribution Mains
2,682,384
379,284
0
(0)
Services
53,708
427,731
(0)
Meters and Meter Installations
192,743
30,994
Hydrants
20,112
0
133,029
Backflow Prevention Devices
632
888
Other Plant Miscellaneous Equipment
(0)
177
95
Office Furniture and Equipment
257,837
511,281
109,786
(28,542)
Transportation Equipment
346,495
33,648
Stores Equipment
Tools, Shop and Garage Equipment
60,509
52,675
7,412
Laboratory Equipment
143
781
681
Power Operated Equipment
189
260
416
ld\7{;
Communication Equipment
182,495
1,533
Miscellaneous Equipment
(440,602)
Other Tangible Plant
440,602
-
YEAR OF REPORT
31-Dec-11
TOTAL
CREDITS
(d+e)
(f)
3,525
566
256,136
$
87,273
-
7,999
4,621
46,178
15,674
86,739
379,284
53,708
30,994
20,112
888
95
367,622
5,106
-
67,922
925
605
184,029
'-''VI'-'
TOTAL WATER ACCUMULATED DEPRECIATION $
* Specify nature of transaction
Use ()to denote reversal entries.
7,468,808
$
OTHER CREDITS colunm (E)
W-6(a)
GROUP
1,845,539
$
(225,538)
* are due to allocation of UIF plant
$
1,620,001
I
UTILITY NAME:
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES INC
SYSTEM NAME I COUNTY: _L..;.ak_e.;..C.;.o.;.;u_n..:ty:.....-----------
ACCT.
NO.
(a)
301
302
304
305
306
307
308
309
310
311
320
330
331
333
334
335
336
339
340
341
342
343
'lAA
J"'T"T
345
346
347
348
ANALYSIS OF ENTRIES IN WATER ACCUMULATED DEPRECIATION (CONT'D)
COST OF
PLANT
REMOVAL
SALVAGE AND
ACCOUNT NAME
RETIRED
AND OTHER
INSURANCE
CHARGES
(b)
(i)
(h)
(g)
Organization
$
$
$
$
Franchises
Structures and Improvements
546
Collecting and Impounding Reservoirs
Lake, River and Other Intakes
Wells and Springs
Infiltration Galleries and Tunnels
Supply Mains
Power Generation Equipment
Pumping Equipment
69,467
Water Treatment Equipment
7,661
Distribution Reservoirs and Standpipes
2,058
Transmission and Distribution Mains
3,868
Services
1,914
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
$
85,514
$
W-6(b)
GROUP
-
$
-
$
TOTAL
CHARGES
(g-h+i)
(j)
-
546
BALANCE AT
END OF YEAR
(c+f-j)
(k)
I)
(11,621)
$
2,132
2,004,660
-
-
-
711,674
-
-
38,928
20,516
(122,441)
154,335
745,441
3,057,800
479,525
223,737
153,141
1,520
272
878,904
351,601
-
69,467
7,661
2,058
3,868
1,914
-
-
-
-
-
-
120,596
1,606
865
190,105
-
-
85,514
-
$
9,003,295
I
UTILITY NAME:
LAKE UTILITY SERVICES INC
SYSTEM NAME I COUNTY:
.;;;L;;.;;a;;;;;ke~C,;.;ou;;;;n;;.;:ty:;.__ _ _ _ __
YEAR OF REPORT
31-Dec-11
CONTRIBUTIONS IN AID OF CONSTRUCTION
ACCOUNT271
WATER
(c)
REFERENCE
(b)
DESCRIPTION
(a)
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
W-8(a)
$
17,236,702
$
8,100
321,420
W-8(b)
Total Credits
$
329,520
Less debits charged during the year
(All debits charged during the year must be explained below)
$
183,905
Total Contributions In Aid of Construction
$
17,750,127
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:
LUSI COA DOCKET NO 100426-WS
W-7
GROUP _ _
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES INC
UTILITY NAME:
SYSTEM NAME I COUNTY :
Lake County
-------------------------
WATER CIAC SCHEDULE "A"
ADDillONS TO CONTRIBUTIONS IN AID OF CONSTRUCTION RECEIVED FROM CAPACITY,
MAIN EXTENSION AND CUSTOMER CONNECTION CHARGES RECEIVED DURING THE YEAR
CHARGE PER
NUMBER OF
AMOUNT
CONNECTION
CONNECTIONS
DESCRIPTION OF CHARGE
(d)
(c)
(b)
(a)
15
TAP FEES
540
$
Total Credits
ACCUMULATED AMORTIZATION OF WATER
CONTRIBUTIONS IN AID OF CONSTRUCTION
DESCRIPTION
WATER
(a)
(b)
Balance first of year
$
4,649,183
Debits during the year:
Accruals charged to Account 272
Other debits (specify) :
$
678,430
Total debits
$
678,430
Credits during the year (specify) :
$
Total credits
$
Balance end of year
$
W-8(a)
GROUP
..
5,327,613
$
8,100
$
8,100
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES INC
UTILITY NAME:
SYSTEM NAME I COUNTY : .;L;;;;;ak::;e;;..C::;o;.;;u;;;;;n,;:;;ty_ _ _ _ _ _ __
WATER CIAC SCHEDULE "B"
ADDITIONS TO CONTRIBUTIONS IN AID OF CONSTRUCTION
RECEIVED FROM ALL DEVELOPERS OR CONTRACTORS AGREEMENTS
WHICH CASH OR PROPERTY WAS RECEIVED DURING THE YEAR
DESCRIPTION
INDICATE
CASH OR
PROPERTY
AMOUNT
(a)
(b)
(c)
BARRINGTON ESTATES
Property
183,905
GOLDEN EAGLE
Property
137,515
Total Credits
$
W-8(b)
GROUP
321,420
YEAR OF REPORT
31-Dec-11
UTILITY NAME:
LAKE UTILITY SERVICES INC
SYSTEM NAME I COUNTY:
.;L;.;;a;.;;ke.;....;.C_ou;.;;n;.;;t::..y---------
WATER OPERATING REVENUE
ACCT.
NO.
(a)
460
461.1
461.2
461.3
461.4
461.5
461.6
DESCRIPTION
BEGINNING
YEAR NO.
CUSTOMERS*
(b)
(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
Other Revenues
9,232
-
-
1,719
9,232
9,434
$
Fire Protection Revenue:
Public Fire Protection
Private Fire Protection
5,957,739
$
-
Other Sales To Public Authorities
Sales To Irrigation Customers
Sales For Resale
Interdepartmental Sales
-
-
Total Water Sales
469
470
471
472
473
474
(182,647)
5,615,224
340,797
9,434
Total Fire Protection Revenue
464
465
466
467
AMOUNT
(e)
$
Total Metered Sales
462.1
462.2
YEAREND
NUMBER OF
CUSTOMERS
(d)
9,232
9,434
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
$
5,775,092
$
-
(20,200)
76,162
Total Other Water Revenues
$
55,962
Total Water Operating Revenues
$
5,831,054
* Customer is defined by Rule 25-30.210(1), Florida Administrative Code.
Accruals are recorded in account 461.1.
W-9
GROUP
UTILITY NAME:
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES INC
SYSTEM NAME I COUNTY : Lake County
WATER UTILITY EXPENSE ACCOUNTS
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
ACCOUNT NAME
$
(c)
462,594
Salaries and Wages - Officers,
Directors and Majority Stockholders
Em loyee Pensions and Benefits
Purchased Water
Purchased Power
Fuel for Power Purchased
Chemicals
Materials and Su lies
Contractual Services-Engineering
Contractual Services - Accounting
Contractual Services - Legal
Contractual Services - M t. Fees
Contractual Services - Testing
Contractual Services - Other
Rental of Building/Real Property
Rental of E ui ment
Trans ortation Expenses
Insurance - Vehicle
Insurance - General Liability
Insurance- Workman's Com .
Insurance - Other
Advertising Ex ense
Regulatory Commission Expenses
- Amortization of Rate Case Ex ense
Regulatory Commission Exp.-Other
Water Resource Conservation Exp.
Bad Debt Expense
Miscellaneous Expenses
Total Water Utility Expenses
$
74,978
157,125
.1
SOURCE OF'
SUPPLY AND
EXPENSES ..
OPERATIONS
(d)
46,562
.2
SOURCE OF
SUPPLY AND
EXPENSESMAINTENANCE
(e)
46,562
$
13,609
363,778
83,189
167,680
5,802
13,230
3,040
13,865
20,960
13,865
20,960
73,553
1,027
668
67,767
9,194
9,194
8,471
8,471
77,933
367
80,695
35,169
lHHHi-~l !J !l !J !Hm~l11!HU1l !11l!l !l !l1~R!Ifiil
27,869
222,562
$
1,919,026
W-lO(a)
GROUP
27,820
$
150,223
$
150,223
UTILITY NAME:
LAKE UTILITY SERVICES INC
SYSTEM NAME I COUNTY :
Lake County
YEAR OF REPORT
31-Dec·ll
WATER EXPENSE ACCOUNT MATRIX
(f)
$
46,562
.4
.7
.8
(g)
CUSTOMER
ACCOUNTS
EXPENSE
(j)
ADMIN.&
GENERAL
EXPENSES
(k)
.6
.5
TRANSMISSION TRANSMISSION
WATER
& DISTRIBUTION & DISTRIBUTION
TREATMENT
EXPENSES·
EXPENSES·
EXPENSES·
MAINTENANCE
OPERATIONS
MAINTENANCE
.3
WATER
TREATMENT
EXPENSES·
OPERATIONS
$
13,609
(h)
46,562
$
46,562
13,609
1
13,865
20,960
13,865
20,960
5,802
$
(i)
46,562
$
37,642
$
145,581
-~~~363,778
13,865
20,960
20,960
13,230
3,040
9,194
9,194
9,194
9,194
9,194
8,471
8,471
8,471
8,471
8,471
9,194
1,027
668
8,471
9,742
367
27,820
$
514,001
$
150,223
$
156,025
$
W-lO(b)
GROUP
150,223
$
152,700
$ =====4=9=5,=40=9=
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES INC
UTILITY NAME:
SYSTEM NAME I COUNTY LAKE SAUNDERS I LAKE
PUMPING AND PURCHASED WATER STATISTICS
MONTH
(a)
FINISHED
WATER
WATER
PUMPED
PURCHASED
FOR RESALE jFROMWELL!
( Omit OOO's ) ( Omit OOO's )
(b)
WATER USED
FOR LINE
FLUSHING,
FIGHTING
FIRES, ETC.
TOTAL WATER
PUMPED AND
PURCHASED
( Omit OOO's )
(d)
(c)
[ (b)+(c)-(d)]
(e)
WATER SOLD
TO
CUSTOMERS
(Omit OOO's)
(f)
January
February
March
April
May
June
July
August
September
October
November
December
0.225
0.194
0.238
0.239
0.300
0.286
0.210
0.206
0.227
0.236
0.240
0.257
0.039
0.026
0.030
0.025
0.028
0.025
0.044
0.041
0.047
0.049
0.046
0.039
0.186
0.168
0.208
0.214
0.272
0.261
0.166
0.165
0.180
0.187
0.194
0.218
0.143
0.148
0.181
0.207
0.258
0.205
0.154
0.164
0.146
0.160
0.186
0.225
Total
for Year
2.858
0.440
2.418
2.178
If water is purchased for resale, indicate the following:
Vendor NONE
Point of delivery
NONE
If water is sold to other water utilities for redistribution, list names of such utilities below:
NONE
Based on 16/hrs/day
~ach
source of supply:
WELL#l
WELL#2
CAPACITY
OF WELL
300gpm
300 gpm
W-11
GROUP
SYSTEM------
GALLONS
PER DAY
FROM SOURCE
288,000
288,000
TYPE OF
SOURCE
Groundwater
Groundwater
YE:AR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES INC
UTILITY NAME:
SYSTEM NAME I COUNTY LAKE SAUNDERS I LAKE
WATER TREATMENT PLANT INFORMATION
Provide a separate sheet for each water treatment facility
Permitted Capacity of Plant (GPD):
Location of measurement of capacity
(i.e. Wellhead, Storage Tank):
Type of treatment (reverse osmosis,
(sedimentation, chemical, aerated, etc.):
0.432 mgd
Wellhead
Chlorination, Iron removal
--~~~~~~~~----------------
LIME TREATMENT
Unit rating (i.e., GPM, pounds
per gallon): N/A
Manufacturer:
N/A
FILTRATION
Type and size of area:
Pressure (in square feet):
N/A
Manufacturer:
N/A
Gravity (in GPM/square feet) N/A
Manufacturer:
N/A
W-12
GROUP
SYSTEM------
YEAR OF REPORT
UTILITY NAME:
LAKE UTILITY SERVICES INC
SYSTEM NAME I COUNTY :
LAKE SAUNDERS/LAKE
31-Dec-11
CALCULATION OF THE WATER SYSTEM METER EQUIVALENTS
METER
SIZE
(a)
TYPE OF METER
EQUIVALENT
FACTOR
NUMBER
OF'
METERS
(b)
(c)
(d)
All Residential
5/8"
3/4"
1"
1 112"
2"
3"
3"
3"
4"
4"
6"
6"
8"
8"
10"
10"
12"
Displacement
Displacement
Displacement
Displacement or Turbine
Displacement, ComQ_ound or Turbine
Displacement
Compound
Turbine
Displacement or Compound
Turbine
Displacement or Compound
Turbine
Compound
Turbine
Compound
Turbine
Turbine
TOTAL NUMBER
OF METER
EQUIVALENTS
(c xd)
(e)
*
45
Total Water System Meter Equivalents
45
1.0
1.0
1.5
2.5
5.0
8.0
15.0
16.0
17.5
25.0
30.0
50.0
62.5
80.0
90.0
115.0
145.0
215.0
45
*includes 1--1" meter.
I
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:
If actual flow data are available from the preceding 12 months, divide the total annual single family
(a)
residence (SFR) gallons sold by the average number of single family residence customers for the same
period and divide the result by 365 days.
If no historical flow data are available, use:
(b)
ERC
Total SFR gallons sold (Omit 000) I 365 days I 350 gallons per day )
=(
ERC Calculation:
2.178/365/350= 17
W-13
GROUP
SYSTEM------
UTILITY NAME:
LAKE UTILITY SERVICES INC
YEAR OF REPORT
31-Dec-11
SYSTEM NAME I COUNTY LAKE SAUNDERS I LAKE
OTHER WATER SYSTEM INFORMATION
Furnish infonnation below for each system. A separate page should be supplied where necessary.
1. Present ERC's *the system can efficiently serve. _ _ __!ClO~O;!_.________________
2. Maximum number of ERCs
* which can be served.
_ _ __!ClO~OL---------------
3. Present system connection capacity (in ERCs *)using existing lines. ---~10~0!..---------4. Future connection capacity (in ERCs *) upon service area buildout. _ _ __!1~00~--·-----5. Estimated annual increase in ERCs
*. ___N~o!.!!ne"--------------------
6. Is the utility required to have fire flow capacity? _ _ _Y.!...>Oes"----------------If so, how much capacity is required? _ _ _5~00~g101p:!.!mll----------------7. Attach a description of the fire fighting facilities. ;;!4~H~y~d!!;ra~n~ts2-----------------
8. Describe any plans and estimated completion dates for any enlargements or improvements of this system.
9. When did the company last file a capacity analysis report with the DEP? _ ___.N'""I...._A.___ _ _ _ _ _ __
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? _ _____,N'""I'"'"A"----------·-----c. When will construction begin? _ _ _..,N:wiA~-----------·-----d. Attach plans for funding the required upgrading.
e. Is this system under any Consent Order with DEP? _ _ _N"-'-"'o____________
11. Department of Environmental Protection ID # _ ___.3~3~5::r;46~9::.,5"---------------12. Water Management District Consumptive Use Permit# ---~so~O,u.9:.:::!4"--------------
a. Is the system in compliance with the requirements of the CUP? _ _ _Y~es,_________
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-13.
W-14
GROUP
SYSTEM Lake Saunders
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES INC
UTILITY NAME:
SYSTEM NAME I COUNTY FOUR LAKES I LAKE
PUMPING AND PURCHASED WATER STATISTICS
MONTH
(a)
FINISHED
WATER
WATER
PUMPED
PURCHASED
FOR RESALE FROM WELU
( Omit OOO's ) ( Omit OOO's )
(b)
WATER USED
FOR LINE
FLUSHING,
FIGHTING
FIRES, ETC.
(d)
(c)
TOTAL WATER
PUMPED AND
PURCHASED
(Omit OOO's)
[ (b)+(c)-(d)]
(e)
WATER SOLD
TO
CUSTOMERS
( Omit OOO's )
(f)
January
February
March
April
May
June
July
August
September
October
November
December
0.698
0.733
0.902
1.038
1.189
0.868
0.751
0.939
0.838
0.753
0.705
0.741
0.066
0.064
O.D15
0.046
0.041
0.042
0.025
0.043
0.046
0.020
0.012
O.D18
0.632
0.669
0.887
0.992
1.149
0.826
0.726
0.896
0.792
0.733
0.693
0.723
0.579
0.579
0.746
0.914
0.964
0.726
0.662
0.713
0.659
0.629
0.636
0.620
Total
for Year
10.155
0.439
9.716
8.427
If water is purchased for resale, indicate the following:
Vendor None
Point of delivery
If water is sold to other water utilities for redistribution, list names of such utilities below:
None
Based on 16hrs/day
ach source of supply:
Well# 1
Wel1#2
CAPACITY
OF WELL
105 ~pm
105 ~pm
W-11
GROUP
SYSTEM------
GALLONS
PER DAY
FROM SOURCE
100,800
100,800
TYPE OF
SOURCE
Groundwater
Groundwater
UTILITY NAME:
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES INC
SYSTEM NAME I COUNTY FOUR LAKES I LAKE
WATER TREATMENT PLANT INFORMATION
Provide a separate sheet for each water treatment facility
Permitted Capacity of Plant (GPD):
Location of measurement of capacity
(i.e. Wellhead, Storage Tank):
Type of treatment (reverse osmosis,
(sedimentation, chemical, aerated, etc.):
0.088 mgd
Wellhead
Chlorination
-----~~~~-------------------------
LIME TREATMENT
Unit rating (i.e., GPM, pounds
per gallon): N/A
Manufacturer:
N/A
FILTRATION
Type and size of area:
N/A
Manufacturer:
N/A
Gravity (in GPM/square feet) N/A
Manufacturer:
N/A
Pressure (in square feet):
W-12
GROUP
SYSTEM------
UTILITY NAME:
LAKE UTILITY SERVICES INC
SYSTEM NAME I COUNTY :
FOUR LAKES I LAKE
YEAR OF REPORT
31-Dec-11
CALCULATION OF THE WATER SYSTEM METER EQUIVALENTS
TOTAL NUMBER
OF METER
EQUIVALENTS
NUMUER
01~
METER
SIZE
TYPE OF METER
EQUIVALENT
FACTOR
METI~RS
(a)
(b)
(c)
(d)
All Residential
518"
314"
Residential 1"
1112"
2"
3"
3"
3"
4"
4"
6"
6"
8"
8"
10"
10"
12"
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
(ex d)
(e)
*
67
Total Water System Meter Equivalents
67
1.0
1.0
1.5
2.5
5.0
8.0
15.0
16.0
17.5
25.0
30.0
50.0
62.5
80.0
90.0
115.0
145.0
215.0
67
* Includes 1--1" meter
I
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)
If no historical flow data are available, use:
ERC =( Total SFR gallons sold (Omit 000) I 365 days I 350 gallons per day )
ERC Calculation:
8.427/365/350=66
W-13
GROUP
SYSTEM _ _ _ _ __
YEAR OF REPORT
UTILITY NAME:
LAKE UTILITY SERVICES INC
31-Dec-11
SYSTEM NAME I COUNTY FOUR LAKES I LAKE
OTHER WATER SYSTEM INFORMATION
Furnish information below for each system. A separate page should be supplied where necessary.
1. Present ERC's
* the system can efficiently serve.
2. Maximum number of ERCs
_ _ _.fc25.!...1!.----------------
* which can be served.
_ _ _2G,5L1L---------·------
3. Present system connection capacity (in ERCs *) using existing lines. _ _ _2.fc5.L1L---------4. Future connection capacity (in ERCs *) upon service area buildout. ---~25"-'lL----------5. Estimated annual increase in ERCs
*. ___.!:!N~o~ne!i2-------------·------
6. Is the utility required to have fire flow capacity? _ _ _N!..!.\;lo_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __
If so, how much capacity is required? - - - - - - - - - - - - - - - - - - - - - - 7. Attach a description of the fire fighting facilities.
Nl A
8. Describe any plans and estimated completion dates for any enlargements or improvements of this system. _
9. When did the company last file a capacity analysis report with the DEP? _ _ _uNi!.IA:l_ ________
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? _ ____,!N.!!I£AL-_ _ _ _ _ _ _ _ _ _ _ _ __
c. When will construction begin? _ _ _uNi!.IA:l_ ___________________
d. Attach plans for funding the required upgrading.
e. Is this system under any Consent Order with DEP? ---~N~o'-------------11. Department of Environmental Protection ID #
---'"-'33,!,5.!.:4~6!::!4:.t...7_ _ _ _ _ _ _ _ _ _ _ _ _ __
12. Water Management District Consumptive Use Permit# ---""N~/A2--------·------
a. Is the system in compliance with the requirements of the CUP? _ _ _uN!!J/A2,_________
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 -13.
W-14
GROUP
SYSTEM Four Lakes
YE:AR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES, INC.
UTILITY NAME:
SYSTEM NAME I COUNTY LAKE UTILITY SERVICES. INC. INTERCONNECTED SYSTEMS
COMBINED
PUMPING AND PURCHASED WATER STATISTICS
MONTH
(a)
FINISHED
WATER
WATER
PUMPED
PURCHASED
FOR RESALE iF&OMWELU
( Omit OOO's ) ( Omit OOO's )
(b)
WATER USED
FOR LINE
FLUSHING,
FIGHTING
FIRES, ETC.
(d)
(c)
TOTAL WATER
PUMPED AND
PURCHASED
( Omit OOO's )
WATER SOLD
TO
CUSTOMERS
( Omit OOO's )
[ (b)+(c)-(d)]
(e)
(f)
January
February
March
April
May
June
July
August
September
October
November
December
132.728
124.260
162.145
184.008
247.020
208.836
166.757
145.841
145.167
152.702
142.826
145.504
-0.032
0.704
0.687
1.077
0.753
0.411
0.664
0.365
0.233
0.982
0.912
1.402
132.760
123.556
161.458
182.931
246.267
208.425
166.093
145.476
144.934
151.720
141.914
144.102
118.837
86.711
117.809
153.406
177.750
198.276
151.860
139.031
128.735
169.520
123.404
120.707
Total
for Year
1,957.794
8.158
1,949.636
1,686.046
If water is purchased for resale, indicate the following:
Vendor None
Point of delivery
If water is sold to other water utilities for redistribution, list names of such utilities below:
NOTE: Above fi~res include Amber Hill, Clermont I, Clermont II, Crescent Bay, Crescent West, Hi~hland Point, CR 561,
Lake Crescent Hills, Lake Groves, Lake Louisa, Lake Ridge Club, Oranges, and The Vistas water production sites.
Above systems are all interconnected and all are owned by Lake Utility Services, Inc.
Four Lakes and Lake Saunders are not interconnected with the above systems.
Based on 16hrs/day
List for each source of supply:
Well #1 (Clermont I)
Well #2 (Clermont I)
Well #1 (Clermont II)
Well #2 (Clermont II)
CONTINUED ON NEXT PAGE
CAPACITY
OF WELL
GALLONS
PER DAY
FROM SOURCE
60gpm
110 gEm
44gpm
55 gpm
W-11 Combined
GROUP
SYSTEM LUSI Combined
57,600
105,600
42,240
52,800
TYPE OF
SOURCE
Upper Floridan Aquifer
Floridan Aguifer
UE~r Floridan Aquifer
Uppe:r Floridan Aquifer
~r
Based on 16hrslday
LIST OF EACH SOURCE
OF SUPPLY CONTINUED
Well #1 (Amber Hill)
Well #1 (Crescent Bay)
Well #1 (Crescent West)
Well #l (Highland Point)
Well #1 (Lake Crescent Hills)
Well #1 (Lake Ridge Club)
Well #1 (Oranges)
Well #1 (Vistas)
Well #2 (Vistas)
Well #3 (Vistas)
Well #1 (Lake Groves)
Well #2 (Lake Groves)
Well #3 (Lake Groves)
CAPACITY
OF WELL
GALLONS PER DAY
FROM SOURCE
528,000
672,000
672,000
720,000
672,000
528,000
528,000
672,000
672,000
600,000
1,920,000
2,304,000
2,880,000
550_gpm
700gpm
700gpm
750_gpm
700gpm
550gpm
550gpm
700gpm
700gpm
625 gpm
2000gpm
2400gpm
3000 gpm
W-11 Combined PG 2
GROUP_
SYSTEM LUSI Combined
TYPE OF
SOURCE
Upper Aoridan Aquifer
U_p]Jer Aoridan A_guifer
Upper Aoridan Aquifer
Upper Aoridan Aquifer
Upper Aoridan Aquifer
Upper Aoridan Aquifer
Upper Floridan Aquifer
Upper Aoridan Aquifer
U_pper Aoridan Aquifer
Upper Aoridan Aquifer
Upper Aoridan Aquifer
Upper Aoridan Aquifer
Lower Aoridan Aquifer
YEAR OF REPORT
UTILITY NAME:
31-Dec-11
LAKE UTILITY SERVICES. INC.
SYSTEM NAME I COUNTY LAKE UTILITY SERVICES, INC. INTERCONNECTED SYSTEMS
AMBER HILL
WATER TREATMENT PLANT INFORMATION
Provide a separate sheet for each water treatment facility
Permitted Capacity of Plant (GPD):
468,000
Location of measurement of capacity
(i.e. Wellhead, Storage Tank):
Wellhead
Type of treatment (reverse osmosis,
(sedimentation, chemical, aerated, etc.):
Chlorination
LIME TREATMENT
Unit rating (i.e., GPM, pounds
per gallon): N/A
Manufacturer:
N/A
FILTRATION
Type and size of area:
Pressure (in square feet):
N/A
Manufacturer:
NA
Gravity (in GPM/square feet) N/A
Manufacturer:
N/A
W -12 Amber Hill
GROUP
SYSTEM LUSI Combined
------------------
UTILITY NAME:
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES, INC.
SYSTEM NAME I COUNTY LAKE UTILITY SERVICES, INC. INTERCONNECTED SYSTEMS
CLERMONT I
WATER TREATMENT PLANT INFORMATION
Provide a separate sheet for each water treatment facility
Permitted Capacity of Plant (GPD):
Location of measurement of capacity
(i.e. Wellhead, Storage Tank):
Type of treatment (reverse osmosis,
(sedimentation, chemical, aerated, etc.):
115,000
Wellhead
Chlorination
-----------------------------------------
LIME TREATMENT
Unit rating (i.e., GPM, pounds
per gallon): N/A
Manufacturer:
NIA
FILTRATION
Type and size of area:
NIA
Manufacturer:
N/A
Gravity (in GPM/square feet) N/A
Manufacturer:
N/A
Pressure (in square feet):
W-12 Clermont I
GROUP
SYSTEM LUSI Combined
UTILITY NAME:
YEAR OF REPOR
31-Dec-11
LAKE UTILITY SERVICES, INC.
SYSTEM NAME I COUNTY LAKE UTILITY SERVICES, INC. INTERCONNECTim SYSTEMS
CLERMONT II
WATER TREATMENT PLANT INFORMATION
Provide a separate sheet for each water treatment facility
Permitted Capacity of Plant (GPD):
Location of measurement of capacity
(i.e. Wellhead, Storage Tank):
71,000
Wellhead
Type of treatment (reverse osmosis,
(sedimentation, chemical, aerated, etc.): _ __::C:::.h::.;lo:::.r.::.in::::a.::.tio:::.:n::.________________
LIME TREATMENT
Unit rating (i.e., GPM, pounds
per gallon): NIA
Manufacturer:
N/A
FILTRATION
Type and size of area:
Pressure (in square feet):
N/A
Manufacturer:
N/A
Gravity (in GPM/square feet) N/A
Manufacturer:
N/A
W-12 Clermont II
GROUP _ _
SYSTEM LUSI Combined
UTILITY NAME:
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES, INC.
SYSTEM NAME I COUNTY LAKE UTILITY SERVICES, INC. INTERCONNECTED SYSTEMS
CRESCENT BAY
WATER TREATMENT PLANT INFORMATION
Provide a separate sheet for each water treatment facility
Permitted Capacity of Plant (GPD):
396,000
Location of measurement of capacity
(i.e. Wellhead, Storage Tank):
Wellhead
Type of treatment (reverse osmosis,
(sedimentation, chemical, aerated, etc.): _
___:C:::.h:::lo:::.r~in:=a:::.tio:::.:n::.__ _ _ _ _ _ _ _ _ _ _ _ _ __
LIME TREATMENT
Unit rating (i.e., GPM, pounds
per gallon): ..;;.N_IA....;__ _ _ _ _ _ __
Manufacturer:
N/A
FILTRATION
Type and size of area:
Pressure (in square feet):
N/A
_ _ __
Gravity (in GPM/square feet)_N_IA
Manufacturer:
NIA
Manufacturer:
N/A
W-12 Crescent Bay
GROUP _ _
SYSTEM LUSI Combined
UTILITY NAME:
YF:AR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES, INC.
SYSTEM NAME I COUNTY LAKE UTILITY SERVICES. INC. INTERCONNECTED SYSTEMS
COUNTY ROAD 561 WTP
WATER TREATMENT PLANT INFORMATION
Provide a separate sheet for each water treatment facility
Permitted Capacity of Plant (GPD):
Location of measurement of capacity
(i.e. Wellhead, Storage Tank):
2,592,000
Wellheads, 3 Wells
Type of treatment (reverse osmosis,
(sedimentation, chemical, aerated, etc.): _ _...;C;.;.h:.:.lo;.;.r:.:.in;.:;a:.:.ti.;;_on~--------------LIME TREATMENT
Unit rating (i.e., GPM, pounds
per gallon): N/A
Manufacturer:
N/A
FILTRATION
Type and size of area:
NIA
Manufacturer:
N/A
Gravity (in GPM/square feet) N/A
Manufacturer:
N/A
Pressure (in square feet):
W-12 Lake Crescent Hills
GROUP _ _
SYSTEM LUSI Combined
UTILITY NAME:
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES, INC.
SYSTEM NAME I COUNTY LAKE UTILITY SERVICES, INC. INTERCONNECTE:D SYSTEMS
LAKE GROVES
WATER TREATMENT PLANT INFORMATION
Provide a separate sheet for each water treatment facility
Permitted Capacity of Plant (GPD):
Location of measurement of capacity
(i.e. Wellhead, Storage Tank):
6,000,000
Wellheads, 3 wells
Type of treatment (reverse osmosis,
(sedimentation, chemical, aerated, etc.): _.....;.P..:a:::ck:::e:..::d..:to:..w:.;.e:;;;r..:a:::e:..:ra:..::ti.::.on;.:.;,~P:.:..H:..a:..:d::.!.~u:..:s:..::tm=en:..:t:...,C;:.l;;.;ll.::.or;.;. in:..::a:..:ti;..o_n__
LIME TREATMENT
Unit rating (i.e., GPM, pounds
per gallon): N/A
Manufacturer:
N/A
FILTRATION
Type and size of area:
NIA
Manufacturer:
N/A
Gravity (in GPM/square feet) N/A
Manufacturer:
N/A
Pressure (in square feet):
W-12 Lake Groves
GROUP _ _
SYSTEM LUSI Combined
UTILITY NAME:
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES, INC.
SYSTEM NAME I COUNTY LAKE UTILITY SERVICES, INC. INTERCONNECTE:D SYSTEMS
LAKE LOUISA
WATER TREATMENT PLANT INFORMATION
Provide a separate sheet for each water treatment facility
Permitted Capacity of Plant (GPD):
Location of measurement of capacity
(i.e. Wellhead, Storage Tank):
1,944,000
Wellheads, 2 wells
Type of treatment (reverse osmosis,
(sedimentation, chemical, aerated, etc.): _ __;C::.:;h:..:lo;;.:.r::.:;in:::at.:.:.io:..:n.:;..__ _ _ _ _ _ _ _ _ _ _ _ _ __
LIME TREATMENT
Unit rating (i.e., GPM, pounds
per gallon): ..;.N..::../:..;A:....__ _ _ _ _ __
Manufacturer:
N/A
FILTRATION
Type and size of area:
Pressure (in square feet):
N/A
Gravity (in GPM/square feet)_N_I_A_ __
Manufacturer:
NIA
Manufacturer:
N/A
W-12 Lake Groves
GROUP _ _
SYSTEM LUSI Combined
UTILITY NAME:
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES, INC.
SYSTEM NAME I COUNTY LAKE UTILITY SERVICES, INC. INTERCONNECTED SYSTEMS
LAKE RIDGE CLUB
WATER TREATMENT PLANT INFORMATION
Provide a separate sheet for each water treatment facility
Permitted Capacity of Plant (GPD):
Location of measurement of capacity
(i.e. Wellhead, Storage Tank):
396,000
Wellhead
Type of treatment (reverse osmosis,
(sedimentation, chemical, aerated, etc.): _........:C:.;;h:.:.;lo::.r:::in:.::at::.io;:.:n.;___ _ _ _ _ _ _ _ _._ _ _ __
LIME TREATMENT
Unit rating (i.e., GPM, pounds
per gallon): .:.N.::./:.:A:___ _ _ _ _ __
Manufacturer:
N/A
FILTRATION
Type and size of area:
Pressure (in square feet):
NIA
Gravity (in GPM/square feet)_N..;,./A.....,.__ __
Manufacturer:
N/A
Manufacturer:
N/A
W-12 Lake Ridge Club
GROUP _ _
SYSTEM LUSI Combined
UTILITY NAME:
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES, INC.
SYSTEM NAME I COUNTY LAKE UTILITY SERVICES. INC. INTERCONNECTED SYSTEMS
ORANGES
WATER TREATMENT PLANT INFORMATION
Provide a separate sheet for each water treatment facility
Permitted Capacity of Plant (GPD):
Location of measurement of capacity
(i.e. Wellhead, Storage Tank):
396,000
Wellhead
Type of treatment (reverse osmosis,
(sedimentation, chemical, aerated, etc.): _ __;C;.:.h:;;.lo;.:.r:;;.in:;;.a.;.;.tio_n_ _ _ _ _ _ _ _ _ _ _ _ _ __
LIME TREATMENT
Unit rating (i.e., GPM, pounds
per gallon): .;:.N,;,/A;,;__ _ _ _ _ _ __
Manufacturer:
N/A
FILTRATION
Type and size of area:
Pressure (in square feet):
N/A
Gravity (in GPM/square feet),;,N;;,;/A:..;__ __
Manufacturer:
N/A
Manufacturer:
N/A
W-12 Oranges
GROUP _ _
SYSTEM LUSI Combined
UTILITY NAME:
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES. INC.
SYSTEM NAME I COUNTY LAKE UTILITY SERVICES. INC. INTERCONNECTED SYSTEMS
VISTAS
WATER TREATMENT PLANT INFORMATION
Provide a separate sheet for each water treatment facility
Permitted Capacity of Plant (GPD):
Location of measurement of capacity
(i.e. Wellhead, Storage Tank):
822,000
Wellhead, Vistas #2
Type of treatment (reverse osmosis,
(sedimentation, chemical, aerated, etc.): -~C:::h~lo:::r.,::in.:::a~ti,::::on~-------------LIME TREATMENT
Unit rating (i.e., GPM, pounds
per gallon): N/A
Manufacturer:
NIA
FILTRATION
Type and size of area:
Pressure (in square feet):
N/A
Manufacturer:
NIA
Gravity (in GPM/square feet) N/A
Manufacturer:
N/A
W-12 Vistas
GROUP _ _
SYSTEM LUSI Combined
YEAR OF REPORT
31-Dec-11
UTILITY NAME:
LAKE UTILITY SERVICES, INC.
SYSTEM NAME I COUNTY :
LAKE UTILITY SERVICES, INC. INTERCONNECTED SYSTEMS
COMBINED
CALCULATION OF THE WATER SYSTEM METER EQUIVALENTS
METER
SIZE
TYPE OF METER
EQUIVALENT
FACTOR
NUMBE:R
OF
METERS
(a)
(b)
(c)
(d)
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
2.5
1.0
1.5
2.5
5.0
8.0
15.0
16.0
17.5
25.0
30.0
50.0
62.5
80.0
90.0
115.0
145.0
215.0
Residential5/8"
Residential 1"
5/8"
3/4"
1"
1 1/2"
2"
3"
3"
3"
4"
4"
6"
6"
8"
8"
10"
10"
12"
TOTAL NUMBER
OF METER
EQUIVALENTS
(ex d)
(e)
8. 872
37
86
8,872
93
86
56
15
19
1
140
75
152
15
3
75
2
90
1
145
Total Water System Meter Equivalents
9,743
I
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:
If actual flow data are available from the preceding 12 months, divide the total annual single family
(a)
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)
If no historical flow data are available, use:
ERC = ( Total SFR gallons sold (Omit 000) I 365 days I 350 gallons per day )
ERC Calculation:
I ,686.046/365/350=13, 198
W-13 Combined
GROUP
UTILITY NAME:
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES, INC.
SYSTEM NAME I COUNTY LAKE UTILITY SERVICES, INC. INTERCONNECTED SYSTEMS
COMBINED
OTHER WATER SYSTEM INFORMATION
Furnish information below for each system. A separate page should be supplied where necessary.
I. Present ERC's * the system can efficiently serve. _ _ _ _ _ _____.!1~0:.J7'-<9:.!.!0_ _ _ _ _ _ _ _ _ _ _ _ _ __
2. Maximum number of ERCs * which can be served.
10 790
----~~~---------------------------------
3. Present system connection capacity (in ERCs *) using existing lines. ---~9...,0'""0""0____________________
4. Future connection capacity (in ERCs *)upon service area buildout. ----"-'-'-'N/A...._-...,In...,t"'er..,c""o'""nn...,e.,c""te.,d,_,s<.J.y_,:>~t.,.e"'m'------5. Estimated annual increase in ERCs *.
---------=.25~0,!._._____________________________
6. Is the utility required to have fire flow capacity? ----~Y~e,_s- - - - - - - - - - - - - - - - - · - - - - - - - - If so, how much capacity is required? _ _ _""50><-'0"--_,_,15""0'-"0'--~g~p'""m~----------------------7. Attach a description of the fire fighting facilities. Hydrants throughout service area. All systems are interconnected.
8. Describe any plans and estimated completion dates for any enlargements or improvements of this system. _ __
9. When did the company last file a capacity analysis report with the DEP? _ _ _..,_20""0,.,8"------·----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?
---~N"-'1A....__ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __
c. When will construction begin? _ _ _N~/A:l,_________________________________
d. Attach plans for funding the required upgrading.
e. Is this system under any Consent Order with DEP?
11. Department of Environmental Protection ID #
---~N!..!.!l.o__________________________
LUSI North 3354883 & LUSI South 3354881
12. Water Management District Consumptive Use Permit#
_.=,.2.!..:70~0,!._._________________________
a. Is the system in compliance with the requirements of the CUP? _
__,_N~o,!._.
_ _ _ _ _ _ _ _ _ _ __
b. If not, what are the utility's plans to gain compliance? Implementation of a residential high water use
program.
* An ERC is determined based on the calculation on the bottom of Page W-13.
W-14LUSI
GROUP
SYSTEM LUSI Combined
WASTEWATER
OPERATION
SECTION
YEAR OF REPORT
UTILITY NAME:
LAKE UTILITY SERVICES INC
31-Dec-11
WASTEWATER LISTING OF SYSTEM GROUPS
List below the name of each reporting system and its certificate number. Those systems which have bt~en 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-10) should be filed for the group in total.
The wastewater engineering schedules (S-11 and S-12) must be filed for each system in the group.
All of the following wastewater pages (S-2 through S-12) should be completed for each group and arranged
by group number.
CERTIFICATE
NUMBER
SYSTEM NAME I COUNTY
LAKE GROVES I LAKE
465S
S-1
GROUP
NUMBER
UTILITY NAME:
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES INC
SYSTEM NAME I COUNTY : Lake County
------~------------------
SCHEDULE OF YEAR END WASTEWATER RATE BASE
ACCT.
NO.
(a)
101
108
110
271
252
ACCOUNT NAME
REFERENCE
PAGE
WASTEWATER
UTILITY
(b)
(c)
(d)
Utility Plant In Service
Less:
Nonused and Useful Plant (1)
Accumulated Depreciation
Accumulated Amortization
Contributions In Aid of Construction
Advances for Construction
S-4A
S-6B
F-8
S-7
F-20
Subtotal
272
Add:
Accumulated Amortization of
Contributions in Aid of Construction
S-8A
Plus or Minus:
Acquisition Adjustments (2)
Accumulated Amortization of Acquisition Adjustments (2)
Working Capital Allowance (3)
Other (Specify):
11,075,591
(276,651)
$
2,499,403
$
2,222,752
-
F-7
F-7
-
88,662
-
WASTEWATER RATE BASE
WASTEWATER OPERATING INCOME
S-3
$
2,311,415
$
530,626
ACHIEVED RATE OF RETURN (Wastewater Operating Income I Wastewater Rate Base)
:
NOTES (1) 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.
S-2
GROUP
14,919,178
4,120,238
$
Subtotal
114
115
$
22.96%
UTILITY NAME:
LAKE UTILITY SERVICES INC
SYSTEM NAME I COUNTY:
Lake County
YEAR OF REPORT
31-Dec-11
WASTEWATER OPERATING STATEMENT
ACCT.
NO.
(a)
400
530
ACCOUNT NAME
(b)
UTILITY OPERATING INCOME
Operating Revenues
Less: Guaranteed Revenue (and AFPI)
REFERENCE
PAGE
(c)
S-9A
S-9A
Net Operating Revenues
401
Operating Expenses
S-10A
403
Depreciation Expense
Less: Amortization of CIAC
S-6A
S-8A
406
407
Net Depreciation Expense
Amortization of Utility Plant Acquisition Adjustment
Amortization Expense (Other than CIAC)
WASTEWATER
UTILITY
(d)
$
2,113,238
$
2,113,238
$
709,299
780,179
(384,548)
$
395,630
-
F-7
F-8
408.1
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
410.1
410.11
411.1
412.1
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
$
1,582,612
Utility Operating Income
$
530,626
530
413
414
420
265
110,087
20,834
90,031
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
-
-
S-9A
$
S-3
GROUP
4,296
763
298,407
$
Total Utility Operating Income
221,217
11,591
212,946
31,930
834,091
YEAR OF REPORT
31-Dec-11
UTILITY NAME:
LAKE UTILITY SERVICES INC
SYSTEM NAME I COUNTY:
_La_ke_C_o_un.....:ty~----------
ACCT.
NO.
(a)
351
352
353
354
355
360
361
361
362
363
364
365
366
367
370
371
374
375
380
381
382
389
390
391
392
393
394
395
396
397
398
WASTEWATER UTILITY PLANT ACCOUNTS
PREVIOUS
ADDITIONS
ACCOUNT NAME
YEAR
(b)
(c)
(d)
8,872
Organization
$
$
(0)
Franchises
19,459
Land and Land Rights
4,879,704
34,202
Structures and Improvements
907
Power Generation Equipment
1,623,913
8,231
Collection Sewers - Force
2,872,267
5,499
Collection Sewers -Gravity
790,435
Manholes
Special Collecting Structures
20,005
Services to Customers
1,433
Flow Measuring Devices
Flow Measuring Installations
Reuse Services
Reuse Meters and Meter Installations
Receiving Wells
79,929
25,806
Pumping Equipment
Reuse Distribution Reservoirs
Reuse Transmission and
2,907,726
48,559
Distribution System
636,764
40,527
Treatment and Disposal Equipment
1,553
Plant Sewers
1,076
3,494
Outfall Sewer Lines
6,854
Other Plant Miscellaneous Equipment
339,129
24,059
Office Furniture and Equipment
135,406
24,740
Transportation Equipment
Stores Equipment
35,856
1,913
Tools, Shop and Garage Equipment
3,703
1,789
Laboratory Equipment
2,045
594
Power Operated Equipment
7,342
Communication Equipment
330
4,679
Miscellaneous Equipment
5
367,888
Other Tangible Plant
Total Wastewater Plant
NOTE:
$
14,377,624
$
589,070
Any adjustments made to reclassify property from one account to another must be footnoted.
S-4(a)
GROUP
CURRENT
YEAR
(f)
RETIREMENTS
(e)
$
$
18,371
8,872
(0)
19,459
4,895,534
907
1,632,144
2,877,766
790,435
-
20,005
1,433
-
1,192
104,542
I
I
2,956,285
651,860
1,553
2,049
6,854
363,189
160,146
25,431
2,521
-
-
37,769
5,492
2,639
7,672
4,685
367,888
$
-
47,515
$
14,919,178
UTILITY NAME:
[YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES INC
SYSTEM NAME/ COUNTY: .;;La~ke;..C.;.o.;.;u;;;n;.;:ty~--------WASTEWATER UTILITY PLANT MATRIX
ACCT.
NO.
ACCOUNT NAME
INTANGmLE
PLANT
I
COLLECTION
PLANT
I
SYSTEM
PUMPING
PLANT
I
TREATMENT
AND
DISPOSAL
I
.5
RECLAIMED
WASTEWATER
TREATMENT
PLANT
RECLAIMED
WASTEWATER
DISTRmUTION
PLANT
I
GENERAL
PLANT
(i)
907
1,632,144
2,877,766
790,435
20,005
1,433
363,189
160,146
37,769
5,492
'lt;"lO
.-,v.JJ
7,672
4,685
367
Total Wastewater Plant
NOTE:
$
8,871
5,734,893
4,834,722
Any adjustments made to reclassify property from one account to another must be footnoted.
S-4(b)
GROUP
1,036,015
I
UTILITY NAME:
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES INC
SYSTEM NAME I COUNTY : Lake County
------~-----------------BASIS FOR WASTEWATER DEPRECIATION CHARGES
ACCT.
NO.
ACCOUNT NAME
AVERAGE
SERVICE
LIFE IN
YEARS
(a)
(b)
(c)
351
352
354
355
360
361
362
363
364
365
366
367
370
371
375
380
381
382
389
390
391
392
393
394
395
396
397
398
Organization
Franchises
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 Installations
Receiving Wells
Pumping Equipment
Reuse Transmission and
Distribution System
Treatment and Disposal Equipment
Plant Sewers
Outfall Sewer Lines
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
DEPRECIATION
RATE APPLIED
IN PERCENT
(d)
(e)
(100% -d)/c
40
32
20
30
45
40
38
5
38
40
20
30
18
2.50%
3.13%
5.00%
3.33%
2.22%
2.50%
2.63%
20.00%
2.63%
2.50%
5.00%
3.33%
5.56%
43
18
35
30
10
40
5
18
16
15
12
10
15
10
2.33%
5.56%
2.86%
3.33%
10.00%
2.50%
20.00%
5.56%
6.25%
6.67%
8.33%
10.00%
6.67%
10.00%
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
AVERAGE
NET
SALVAGE IN
PERCENT
YEAR OF REPORT
LAKE UTILITY SERVICES INC
UTILITY NAME:
31-Dec-11
SYSTEM NAME I COUNTY :_La_ke_C.;.o_u_n..:tY;....._ _ _ _ _ _ __
ANALYSIS OF ENTRIES IN WASTEWATER ACCUMULATED DEPRECIATION
I
ACCT.
NO.
ACCOUNT NAME
BALANCE
AT BEGINNING
OF YEAR
(b)
(a)
351
352
354
355
360
361
362
363
364
365
366
367
370
371
375
Organization
Franchises
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 Installations
Receiving Wells
Pumping Equipment
Reuse Transmission and
Distribution System
Treatment and Disposal Equipment
Plant Sewers
Outfall Sewer Lines
Other Plant Miscellaneous Equipment
Office Furniture and Equipment
Transportation Equipment
Stores Equipment
Tools, Shop and Garage Equipment
Laboratory Equipment
Power Operated Equipment
Conununication EQuipment
Miscellaneous Equipment
Other Tangible Plant
380
381
382
389
390
391
392
393
394
395
396
397
398
Total Depreciable Wastewater Plant in Service
$
(c)
256,967
46
1,421,588
91
268,904
668,828
(d)
$
41
-
Specify nature of transaction.
Use ( ) to denote reversal entries.
TOTAL
CREDITS
( d+e)
(e)
-
$
45
177,536
45
56,206
62,697
(f)
-
$
-
45
89,548
45
56,206
80,502
(87,988)
17,805
-
-
-
315
96
-
315
(96)
-
-
-
37,072
1,050
9,065
365
-
-
5,023
1,902
I
9,065
365
96
1,901
96
(0)
-
205,448
173,622
47
382
124
167,441
113,474
$
-
59,312
42,3ll
44
606
295,633
37,280
11,414
59,312
42,3ll
44
606
260,913
130,706
5,798
0
(0)
(34,721)
93,426
(5,617)
-
-
-
-
17,251
223
85
i,990
597
1,843
3,369
465
398
2,i19
18,104
851
20,290
(143)
(189)
23,659
322
208
62,499
299
851
3,342,138
$
I
*
OTHER
CREDITS*
ACCRUALS
OTHER CREDITS colunm (E)
S-6(a)
GROUP
780,179
()(),380
(17,805)
$
45,437
I
* are due to allocation of UIF plant
$
I
825,615
-
UTILITY NAME:
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES INC
SYSTEM NAME I COUNTY: _L_ak_e_C_o_un--=ty----------ANALYSIS OF ENTRIES IN WASTEWATER ACCUMULATED DEPRECIATION
COST OF
PLANT
SALVAGE AND
REMOVAL
ACCOUNT NAME
RETIRED
INSURANCE
AND OTHER
CHARGES
(b)
(g)
(h)
(i)
Organization
$
$
$
$
Franchises
Structures and Improvements
18,371
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 Installations
Receiving Wells
1,192
Pumping Equipment
Reuse Transmission and
Distribution System
25,431
Treatment and Disposal Equipment
Plant Sewers
2,521
Outfall Sewer Lines
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
-
ACCT.
NO.
(a)
351
352
354
355
360
361
362
363
364
365
366
367
370
371
375
-
380
381
382
389
390
391
392
393
394
395
396
397
398
Total Depreciable Wastewater Plant in Service
$
47,515
-
-
$
-
I
*
$
L
Specify nature of transaction.
Use ( ) to denote reversal entries.
S-6(b)
GROUP
-
$
I
TOTAL
CHARGES
(g-h+i)
(j)
-
BALANCE AT
END OF YEAR
(c+f-j)
(k)
$
-
18,371
-
256,967
91
1,492,765
136
325,110
749,330
356
-
-
-
-
46,137
1,415
96
5,732
1,192
-
-
264,760
190,503
92
(1,533)
261,037
298,147
119,272
25,431
2,521
-
-
-
-
40,909
545
293
64,488
896
2,695
-
-
47,515
$
I
4,120,238
I
UTILITY NAME:
LAKE UTILITY SERVICES INC
SYSTEM NAME I COUNTY :
Lake County
YEAR OF REPORT
31-Dec-11
---------------------
CONTRIBUTIONS IN AID OF CONSTRUCTION
ACCOUNT271
DESCRIPTION
(a)
REFERENCE
(b)
Balance first of year
WASTEWATER
(c)
$
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
S-8A
$
S-8B
$
Less debits charged during the year (All debits charged
during_ the year must be explained below)
$
Total Contributions In Aid of Construction
$
S-7
GROUP _ _
4,600
Total Credits
Explain all debits charged to Account 271 during the year below:
11,070,991
4,600
11,075,591
UTILITY NAME:
LAKE UTILITY SERVICES INC
SYSTEM NAME I COUNTY :
Lake County
YEAR OF REPORT
31-Dec-11
---------------~~--------------------------------
WASTEWATER CIAC SCHEDULE "A"
ADDffiONS TO CONTRIBUTIONS IN AID OF CONSTRUCTION RECEIVED FROM CAPACITY,
MAIN EXTENSION AND CUSTOMER CONNECTION CHARGES RECEIVED DURING THE YEAR
NUMBER OF
CHARGE PER
DESCRIPTION OF CHARGE
CONNECTIONS CONNECTION
AMOUNT
(a)
(b)
(c)
(d)
TAP FEES
$
$
$
Total Credits
ACCUMULATED AMORTIZATION OF WASTEWATER
CONTRIBUTIONS IN AID OF CONSTRUCTION
WASTEWATER
DESCRIPTION
(b)
(a)
Balance first of year
$
2,114,855
Debits during the year:
Accruals charged to Account 272
Other debits (specify) :
$
384,548
Total debits
$
384,548
Credits during the year (specify) :
$
Total credits
$
Balance end of year
$
S-8(a)
GROUP _ _
2,499,403
-
UTILITY NAME:
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES INC
SYSTEM NAME I COUNTY :
Lake County
------~~-------------
WASTEWATER CIAC SCHEDULE "B"
ADDITIONS TO CONTRIBUTIONS IN AID OF CONSTRUCTION
RECEIVED FROM ALL DEVELOPERS OR CONTRACTORS AGREEMENTS
WHICH CASH OR PROPERTY WAS RECEIVED DURING THE YEAR
DESCRIPTION
INDICATE
CASH OR
PROPERTY
AMOUNT
(a)
(b)
(c)
GOLDEN EAGLE
Property
4,600
$
Total Credits
S-8(b)
GROUP _ _
4,600
UTILITY NAME:
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES INC
SYSTEM NAME I COUNTY :
Lake County
~~~~-------------WASTEWATER OPERATING REVENUE
ACCT.
NO.
(a)
BEGINNING
YEAREND
YEAR NO.
NUMBER OF
CUSTOMERS* CUSTOMERS*
(c)
(d)
DESCRIPTION
(b)
AMOUNTS
(e)
WASTEWATER SALES
521.1
521.2
521.3
521.4
521.5
521.6
521
522.1
522.2
522.3
522.4
522.5
522
523
524
525
Flat Rate Revenues:
Residential Revenues
Commercial Revenues
Industrial Revenues
Revenues From Public Authorities
Multiple Family Dwelling Revenues
Other Revenues
Total Flat Rate Revenues
3,024
3,201
$
-
3,024
3,201
-
-
-
(521)
$
Measured Revenues:
Residential Revenues
Commercial Revenues
Industrial Revenues
Revenues From Public Authorities
Multiple Family Dwelling Revenues
(2,321)
1,800
-
1,921,239
173,125
-
3,632
Total Measured Revenues
$
2,097,997
-
Revenues From Public Authorities
Revenues From Other Systems
Interdepartmental Revenues
3,024
Total Wastewater Sales
3,201
$
2,097,476
OTHER WASTEWATER REVENUES
530
531
532
534
535
536
Guaranteed Revenues
Sale of Sludge
Forfeited Discounts
Rents From Wastewater Property
Interdepartmental Rents
Other Wastewater Revenues
(Including Allowance for Funds Prudently Invested or AFPI)
Total Other Wastewater Revenues
$
-
15,506
$
* Customer is defined by Rule 25-30.210(1), Florida Administrative Code.
521.1 includes accruals
S-9(a)
GROUP
-
15,506
UTILITY NAME:
LAKE UTILITY SERVICES INC
YEAR OF REPORT
31-Dec-11
SYSTEM NAME I COUNTY Lake County
------~--------------WASTEWATER OPERATING REVENUE
ACCT.
NO.
(a)
BEGINNING
YEAREND
YEAR NO.
NUMBER OF
CUSTOMERS* CUSTOMERS*
(c)
(d)
DESCRIPTION
(b)
AMOUNTS
(e)
RECLAIMED WATER SALES
540.1
540.2
540.3
540.4
540.5
540
541.1
541.2
541.3
541.4
541
Flat Rate Reuse Revenues:
Residential Reuse Revenues
Commercial Reuse Revenues
Industrial Reuse Revenues
Reuse Revenues From
Public Authorities
Other Revenues
$
-
$
Total Flat Rate Reuse Revenues
Measured Reuse Revenues:
Residential Reuse Revenues
Commercial Reuse Revenues
Industrial Reuse Revenues
Reuse Revenues From
Public Authorities
256
-
$
256
Total Reclaimed Water Sales
$
256
Total Wastewater Operating Revenues
$
2,113,238
Total Measured Reuse Revenues
I
544
*
Reuse Revenues From Other Systems
Customer is defined by Rule 25-30.210(1), Florida Administrative Code.
S-9(b)
GROUP _ _
UTILITY NAME:
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES INC
SYSTEM NAME I COUNTY:
Lake County
WASTEWATER UTILITY EXPENSE ACCOUNT MATRIX
~
I
2
I
3
ACCT.
NO.
1
(a)
701
703
704
710
711
715
716
718
720
731
732
733
734
735
736
741
742
750
756
757
758
759
760
766
767
770
775
ACCOUNT NAME
I
(b)
1 Salaries and Wages- Employees
I
1$
Salaries and Wages - Officers,
Directors and Majority Stockholders
Employee Pensions and Benefits
Purchased Sewage Treatment
Sludge Removal Expense
Purchased Power
Fuel for Power Purchased
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 Property
Rental of Equipment
Transportation Expenses
Insurance - Vehicle
Insurance - General Liability
Insurance- Workman's Comp.
Insurance - Other
Advertising Expense
Regulatory Commission Expenses
- Amortization of Rate Case Expense
$
EXPENSESMAINTENANCE
15,795
I
$
15,795
PUMPING
EXPENSES OPERATIONS
00
00
$
I
15,795
.6
PUMPING
TREATMENT
&DISPOSAL
TREATMENT
&DISPOSAL
EXPENSESMAINTENANCE
EXPENSES MAINTENANCE
00
$
.s
I
EXPENSES OPERATIONS
00
$
00
--.
15,795
$
(i)
15,795
25,434
53,301
4,617
31,537
142,463
31,537
47,488
$
15,795
4,617
28,220
69,353
1,968
4,488
1,031
4,703
8,669
4,703
8,669
4,703
8,669
4,703
8,669
4,703
8,669
4,703
8,669
24,950
348
227
22,988
3,119
3,119
3,119
3,119
3,119
3,119
2,874
2,874
2,874
2,874
2,874
2,874
26,437
125
3,305
3,305
3,305
3,305
3,305
3,305
1!,843
1!,1!43
8,843
8,843
27,374
11,930
9,454
70,747
Regulatory Commission Exp.-Other
Bad Debt Expense
Miscellaneous Expenses
Total Wastewater Utility Expenses
EXPENSESOPERATIONS
(c)
156,924
I
COLLECTION I COLLECTION
CURRENT
YEAR
.4
709,299
=
$
99,412
=
$
51,924
S-10(a)
GROUP
$
99,412
=
$
51,924
1!,1!43
$
130,949
$
I
51,924
UTILITY NAME:
SYSTEM NAME I COUNTY:
ACCT.
NO.
704
710
711
715
716
718
720
731
732
733
734
735
736
741
742
750
756
757
758
759
760
766
767
770
775
Lake County
WASTEWATER UTILITY EXPENSE ACCOUNT MATRIX
.8
.7
.9
.10
.11
.12
I
I
RECLAIMED
RECLAIMED
RECLAIMED
RECLAIMED
WATER
WATER
WATER
WATER
ADMIN.&
CUSTOMER
TREATMENT
TREATMENT DISTRIBUTION DISTRIBUTION
GENERAL
ACCOUNTS
EXPENSESEXPENSESEXPENSESEXPENSESEXPENSES
OPERATIONS MAINTENANCE OPERATIONS MAINTENANCE
EXPENSE
ACCOUNT NAME
(a)
701
703
I
I
I
I
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES INC
(b)
(j)
Salaries and Wages- Employees
12,769 $
$
Salaries and Wages- Officers,
Directors and Majority Stockholders
Employee Pensions and Benefits
I
3,732
Purchased Sewage Treatment
Sludge Removal Expense
Purchased Power
Fuel for Power Purchased
Chemicals
~!!lflili1ffii![!1Jt~
Materials and Supplies
8,669
Contractual Services-Engineering
Contractual Services - Accounting
Contractual Services - Legal
Contractual Services - Mgt. Fees
Contractual Services -Testing
3,119
Contractual Services - Other
Rental of Building/Real Property
Rental of Equipment
2,874
Transportation Expenses
Insurance- Vehicle
Insurance - General Liability
Insurance- Workman's Comp.
3,305
Insurance - Other
Advertising Expense
Regulatory Commission Expenses
- Amortization of Rate Case Expense
Regulatory Commission Exp.-Other
9,454
Bad Debt Expense
8,843
Miscellaneous Expenses
Total Wastewater Utility Expenses
$
52,765
=
$
(I)
(k)
49,385
$
(m)
$
(n)
-
$
(o)
-
$
25,434
21,869
¥~-·~-F"fft •. =ff~~
8,669
1,968
4,488
1,031
3,119
348
227
2,874
3,305
125
27,374
11,930
8,!143
170,989
S-IO(b)
GROUP
~~I
~~~
~ ===== $ ==== $ ==== $
====
YEAR OF REPORT
31-Dec-11
UTILITY NAME:
LAKE UTILITY SERVICES, INC.
SYSTEM NAME I COUNTY:
LAKE UTILITY SERVICES. INC. INTERCONNECTED SYSTEMS
CALCULATION OF THE WASTEWATER SYSTEM METER EQUIVALENTS
WATER
METER
SIZE
(a)
All Residential
518"
3/4"
1"
11/2"
2"
3"
3"
3"
4"
4"
6"
6"
8"
8"
10"
10"
12"
TYPE OF WATER METER
EQUIVALENT
FACTOR
(b)
(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
62.5
80.0
90.0
115.0
145.0
215.0
Total Wastewater System Meter Equivalents
NUMBER
OF WATER
METERS
(d)
TOTAL NUMBER
OF METER
EQUIVALENTS
(c x d)
(e)
2,933
6
2933
6
11
1
28
5
1
25
2
90
1
145
3,232
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) If no historical flow data are available, use:
ERC (Total SFR gallons treated (Omit 000) I 365 days I 280 gallons pt~r 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 residence customer gallons per da
=
NOTE:
Total gallons treated includes both treated and purchased treatment.
ERC Calculation:
126.919/365/280= 1,242
S-11
GROUP
LAKE GROVES SYSTEM
UTILITY NAME:
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES, INC.
SYSTEM NAME I COUNTY LAKE UTILITY SERVICES, INC. INTERCONNECTED SYSTEMS
WASTEWATER TREATMENT PLANT INFORMATION
Provide a separate sheet for each wastewater treatment facility
Permitted Capacity
0.500
Basis of Permit Capacity (1)
AADF
-
US Filter
5-Stage
Activated
Sludge
-
Manufacturer
Type (2)
mgd
Hydraulic Capacity
1.000
mgd
Average Daily Flow
0.348
mgd
Total Gallons of Wastewater Treated
Method of Effluent Disposal
126.919
mg
Perc Ponds &
Residential Reuse
( 1) Basis of permitted capacity as stated on the Florida DEP WWTP Operating Permit
(i.e. average annual daily flow, etc.)
(2) Contact stabilization, advanced treatment, etc.
S-12
GROUP _ _
LAKE GROVES SYSTEM
-
-
UTILITY NAME:
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES, INC.
SYSTEM NAME I COUNTY LAKE UTILITY SERVICES, INC. INTERCONNECTED SYSTEMS
OTHER WASTEWATER SYSTEM INFORMATION
Furnish information below for each system. A separate page should be supplied where necessary.
1. Present number of ERCs* now being served._ _ _--"'-31!=0~0~0----------·-------2. Maximum number of ERCs* which can be served _....:4~06~5~-----------------3. Present system connection capacity (in ERCs*) using existing lines - - - - - - - - - - - - - - - 4. Future connection capacity (in ERCs*) upon service area buildout _
_,N~/A:!.--------------
5. Estimated annual increase in ERCs* _____O!£-:.f2~0o.._____________________
6. Describe any plans and estimated completion dates for any enlargements or improvements of this system
7. If the utility uses reuse as a means of effluent disposal, attach a list of the reuse end users and the amount of re
provided to each, if known . _ _~N:!!./£A~-------------------------8. If the utility does not engage in reuse, has a reuse feasibility study been completed? __Y,."-~esi!.------lfso,when? ---L19~9~9~------------------------------------------9. Has the utility been required by the DEP or water management district to implement reuse?
Yes
If so, what are the utility's plans to comply with this requirement?
10. When did the company last file a capacity analysis report with the DEP? _ _ _...,2~0~0~6!------11. 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? -----~N!!.;/AtL-------------c. When will construction begin? ----~N!.li!/AtL-------------------d. Attach a description of the plant upgrade necessary to meet the DEP rules.
e. Is this system under any Consent Order with DEP? -----'N~o_____________
12. Department of Environmental Protection ID # _ _ _--£FLgA~Ou1~0~6,z:30~------·--------
* An ERC is determined based on the calculation on S-11.
S-13
GROUP
LAKE GROVES SYSTEM
Reconciliation of Revenue to
Regulatory Assessment Fee Revenue
Water Operations
UTILITY NAME:
(A)
Accounts
Gross Revenues:
Unmetered Water Revenues
Total Metered Sales
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES INC
(C)
(B)
(D)
Gross Water
Gross Water
Revenues per Sch W -9 ~evenues per RAF Retun
Difference
(B)-(C)
(182,647)
5,957,739
5,805,909
151,830
Total Fire Protection Revenue
-
-
Other Sales to Public Authorities
-
-
Sales to Irrigation Customers
-
-
Sales for Resale
-
-
Interdepartmental Sales
-
-
55,962
55,962
5,831,054
5,831,054
Total Other Water Revenue
Total Water Operating Revenue
Less: Expense for Purchased Water
from FPSC Regulated Utility
Net Water Operating Revenues
5,831,054
5,805,909
25,145
Reconciliation of Revenue to
Regulatory Assessment Fee Revenue
Wastewater Operations
UTILITY NAME:
YEAR OF REPORT
31-Dec-11
LAKE UTILITY SERVICES INC
(A)
(B)
(C)
(D)
Accounts
Gross Wastewater
Revenues per Sch S-9
Gross Wastewater
Revenues per RAF Return
Difference
Gross Revenues:
Total Flat-Rate Revenues
Total Measured Revenues
(521)
-
Revenues from Other Systems
-
Interdepartmental Revenues
-
(2,113,759)
2,097,997
2,097,997
Revenues from Public Authorities
Total Other Wastewater Revenues
2,113,238
(B)-(C)
15,506
15,506
2,112,982
2,112,982
Reclaimed Water Sales
Total Wastewater Operating Revenue
Less: Expense for Purchased Wastewater
from FPSC Regulated Utility
Net Wastewater Operating Revenues
2,112,982
2,113,238
(256)
Explanatory note for 2011 Florida Annual Reports:
This company has reported "Year End Number of Customers" using yearend active ERC calculations. An ERC is a ratio assigned to a
customer or class of customers based on meter size, with one ERC being the standard connection for a single family residence.
Please note: These ERC counts are input in place of customer count because these counts are the basis for all allocation methods.
*Below are Active ERC counts by sub:
County
Lake
Lake
Lake
Lake
SUB
Four Lakes
Lake Saunders
Lusi South
Lusi North
ww
W
67
43
3,218
6,106
3,201
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