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North Marco Utility Company, Inc - Annual Report - Year Ended December 31, 2022 CLASS "A" OR "B" WATER AND/OR WASTEWATER UTILITIES (Gross Revenue of More Than $200,000 Each) ANNUAL REPORT OF North Marco Utility Company,Inc. Exact Legal Name of Respondent 384-5 Certificate Number(s) Submitted To The STATE OF FLORIDA •4 TI-S . . i;-.. o,, , _� i, . i i 1 �� O • �_ V4: 5i1_: Yi it::-.1_ (`\ \l‘i fa ir - ' : I •• +•. _•,► b /ice• ':;' _emu►• • , . Ab...,' -2.4tslig... • V .....,L. ... GpD wE�1z • FOR THE YEAR ENDED DECEMBER 31, 2022 Form PSC/AFD 003-W (Rev. 12/99) THIS PAGE LEFT BLANK INTENTIONALLY TABLE OF CONTENTS SCHEDULE PAGE SCHEDULE PAGE EXECUTIVE SUMMARY Verification E-1 Business Contracts with Officers,Directors General Information E-2 and Affiliates E-7 Directory of Personnel Who Contact the FPSC E-3 Affiliation of Officers and Directors E-8 Company Profile E-4 Businesses which are a Byproduct,Coproduct or Parent/Affiliate Organization Chart E-5 Joint Product Result of Providing Service E-9 Compensation of Officers&Directors E-6 Business Transactions with Related Parties. Pan I and II E-10 FINANCIAL SECTION Comparative Balance Sheet- Unamortized Debt Discount/Expense/Premium F-13 Assets and Other Debits F-1 Extraordinary Property Losses F-I3 Comparative Balance Sheet- Miscellaneous Deferred Debits F-14 Equity Capital and Liabilities F-2 Capital Stock F-15 Comparative Operating Statement F-3 Bonds F-15 Year End Rate Base F-4 Statement of Retained Earnings F-16 Year End Capital Structure F-5 Advances from Associated Companies F-17 Capital Structure Adjustments F-6 Other Long Term Debt F-l7 Utility Plant F-7 Notes Payable F-18 Utility Plant Acquisition Adjustments F-7 Accounts Payable to Associated Companies F-18 Accumulated Depreciation F-8 Accrued Interest and Expense F-19 Accumulated Amortization F-8 Miscellaneous Current&Accrued Liabilities F-20 Regulatory Commission Expense- Advances for Construction F-20 Amortization of Rate Case Expense F-9 Other Deferred Credits F-21 Nonutility Property F-9 Contributions In Aid of Construction F-22 Special Deposits F-9 Accumulated Amortization of CIAC F-22 Investments and Special Funds F-10 Reconciliation of Reported Net Income with Accounts and Notes Receivable-Net F-11 Taxable Income for Federal Income Taxes F-23 Accounts Receivable from Associated Companies F-12 Notes Receivable from Associated Companies F-12 Miscellaneous Current&Accrued Assets F-12 ii TABLE OF CONTENTS SCHEDULE PAGE SCHEDULE PAGE • WATER OPERATION SECTION Water Listing of System Groups W-1 CIAC Additions/Amortization W-8 Year End Water Rate Base W-2 Water Operating Revenue W-9 Water Operating Statement W-3 Water Utility Expense Accounts W-l0 Water Utility Plant Accounts W-4 Pumping and Purchased Water Statistics, W-11 Basis for Water Depreciation Charges W-5 Source Supply Analysis of Entries in Water Depreciation W-6 Water Treatment Plant information W-12 Reserve Calculation of ERC's W-13 Contributions In Aid of Construction W-7 Other Water System Information W-14 I WASTEWATER OPERATION SECTION Wastewater Listing of System Groups S-1 Contributions In Aid of Construction S-7 Year End Wastewater Rate Base S-2 CIAC Additions/Amortization S-8 Wastewater Operating Statement S-3 Wastewater Operating Revenue S-9 Wastewater Utility Plant Accounts S-4 Wastewater Utility Expense Accounts S-10 Basis for Wastewater Depreciation Charges S-5 Calculation of ERCs S-11 Analysis of Entries in Wastewater Depreciation S-6 Wastewater Treatment Plant Information S-12 Reserve Other Wastewater System Information S-13 EXECUTIVE SUMMARY YEAR OF REPORT ITIt.1l'l \N\1E: NOrf"h 0")ctrco U Ti Jl nC . December 31,„.od3• C'ERTIFICATiON OF 1NNL AL REPORT I III ki I{1 c! ':C III 1 . the hot cii ms knassled ee and belief: 1 Ls \t he utititt is in substantial eompiia- cc tsiiit the l nilotrm Ss stem of 1,.t ants prescribed '." the I:lorida Public Sen.ice(omiii ..on. i//t The 1.////2‘yi ,S riot r e5 u ed'ePI by lte., 1I S \t, OrldG. ubitc. SerV1C2. ' Ornenl SS Ion. '. i he utilitt is in substantial eonipiia^:e tsith all applicable rules and orders of the Ilurida Public Seim Ice C om niissi‘.r N/f9 The U1-'i y 5 461 rec3w /c! ed ky *he , I.• \t) r(orlda -Publ Ic_ 5er ul ce Cc n^.rY.1csj01 . I here ha\e been no c ntmuntcatlon, from regulators agencies concerning noncompliance �---j �-�--+ ".itit.or deficiencies in. financial re .sting practices that could ha\e a material elleet un the the financial ial statement of the utiiI I he annual report rairl represents l.e financial condition and results•4 operations of the respondent titr the period :presented.tad other information and statements presented in the :he report as to the business alTair• the respondent are true.eorreet .ind complete tiu the per ttd lot sshieh it represcn • Items Certi lied I. 1 \ 1 � . . i'.f leer of th,• l I I I \ ti - \� ' i..ti!. . wit: need:not he cot;led hi:. h't'ih I aeh�:Ititc tiwr items must he ecrui�c�. �+ . odlieers. The items being certified h the i;fieer should he indicated in the appropriate area to the of the ,i•mu• . e. ♦01itI : •eetion S.;'.t)F. I lorida Statutes. ;tr t\ide,tt.... and person ts ho knots ine!s make a false statement in sritince ssith the intent to mislead a public se'\ant ir;the performance of his.cuts shall he t'ia misdemeanor or the second decree. i -I YEAR OF REPORT ANNUAL REPORT OF County: Collier (Exact Name of Utility) List below the exact mailing address of the utility for which normal correspondence should be sent: North Marco Utility Company,Inc. P.O.Box 44 Marco Island,FL 34146 Telephone: 239-394-5161 E Mail Address: cwoodward@wpl-legal.com WEB Site: Sunshine State One-Call of Florida,Inc.Member Number IM 2112 Name and address of person to whom correspondence concerning this report should be addressed: Craig Woodward P.O.Box 44 Marco Island,FL 34146 Telephone: 239-394-5161 List below the address of where the utility's books and records are located: Craig Woodward P.O.Box 44 Marco Island,FL 34146 Telephone: 23 9-3 94-5161 List below any groups auditing or reviewing the records and operations: N/A Date of original organization of the utility: Check the appropriate business entity of the utility as filed with the Internal Revenue Service Individual Partnership Sub S Corporation 1120 Corporation 0 II I X 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. Bruce May,Trustee 36% 2. Craig Woodward 37% 3. John May 13% 4. 5. 6. 7. 8. 9. 10. E-2 YEAR OF REPORT UTILITY NAME: North Marco Utility.Inc. December 31,2022 DIRECTORY OF PERSONNEL WHO CONTACT THE FLORIDA PUBLIC SERVICE COMMISSION NAME OF COMPANY TITLE OR ORGANIZATIONAL USUAL PURPOSE REPRESENTATIVE POSITION UNIT TITLE FOR CONTACT (1) (2) (3) WITH FPSC North Marco Utility Company, Inc. President Operational Craig Woodward CEO&CFO Craig J.Couture,CPA CPA Preparing report& Craig J.Couture 239-394-1900 regulatroy issues (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 North Marco Utility Company,Inc. Year of Report December 31,2022. COMPANY PROFILE Provide a brief narrative company profile which covers the following areas: A Brief company history. B Public services rendered. C. Major goals and objectives. D. Major operating divisions and functions. E. Current and projected growth patterns. F. Major transactions having a material effect on operations. North Marco Utility Company,Inc.I"NMU")was formed in 1971 by a number of the owners of the commercial property In Old Marco(also known as platted"Collier City"and"Old Marco Village"),to provide a central sewage system to their properties and other future users. The rest of Marco Island was being developed by the Dehona Corporation,who agreed to supply water to Old Marco as well as provide the treatment for sewage,but not sewer transmission due to the cost and expense of rwling underground piping and Deltona s own need to provide sewer for the rest of the Island. NMU was formed with the initial shareholders provided the funding for the project and the infrastructure built connecting existing restaurants and commercial as well as condominium projects under construction to the system. As other commercial businesses and multi-family opened in Old Marco,they too connected. In the early 2000's,the complete system was rebuilt,adding two additional lift stations and relocating and rebuilding the master station. All were designed at a lower elevation allowing future growth to gravity feed residential areas. Soon all properties in Old Marco started phasing out septic and are now connected to NMU. Because the primary users of this private utility own it,the goals and objective has always been to provide continuous good service and keep the rates as low as possible. Since the company's inception,all of the day to day work has been done by outside providers eliminating staffing requirements. The company has no"operating divisions or functions"with the President also being the CEO and the sole full time employee. Old Marco continues to devlop,primarily with older uses being removed and new projects,be it restaurants,marmas,condominiums, hotels,etc.are being planned for future growth. This anticipated growth is expected to significantly impact the operations of NMU, notwithstanding that the early 2000's rebuild of the system was designed for this,and all of the lift stations were refurbished to current standards in the last couple of years(2020-21). E-4 YEAR OF REPORT UTILITY NAM North Marco Utility,Inc. December 31,2022 PARENT/AFFILIATE ORGANIZATION CHART Current as of Complete below an organizational chart that shows all parents,subsidiaries and affiliates of the utility. The chart must also show the relationship between the utility and affiliates listed on E-7,E-I0(a)and E-10(b). N/A • E-5 YEAR OF REPORT UTILITY NAM North Marco Utility, Inc. December 31,2022 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 AS OFFICER OF OFFICERS' NAME TITLE THE UTILITY COMPENSATION (a) (b) (c) (d) Craig Woodward President/Secretary $ 38,400 Joh May,Jr. Treasurer 2,400 Bruce May Vice President 2,400 COMPENSATION OF DIRECTORS For each director,list the number of directors'meetings attended by each director and the compensation received as a director from the respondent. NUMBER OF DIRECTORS' MEETINGS DIRECTORS' NAME TITLE ATTENDED COMPENSATION (a) (b) (c) (d) N/A $ E-6 YEAR OF REPORT UTILITY NAM North Marco Utility, Inc. December 31,2022 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, firm,partnership, or organization with which the officer or director is affiliated. NAME OF IDENTIFICATION NAME AND OFFICER,DIRECTOR OF SERVICE ADDRESS OF OR AFFILIATE OR PRODUCT AMOUNT AFFILIATED ENTITY (a) (b) (c) (d) Woodward,Pires&Lombardo,P.A. Bookkeeping,Accounting, P.O. Box 1 Secretarial,legal,rent,phone S 19,277 Marco Island,FL 34146 • * 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 North Marco Utility Company,Inc. Year of Report December 31,n O. 2. AFFILIATION OF OFFICERS AND DIRECTORS For each of the officials listed on page E.6,list the principal occupation or business affiliations or connections with any other business or financial organizations,fines,or partnerships. For purposes of this part, an official will be considered to have an affiliation with any business or financial organization,firs or partnership in which he is an officer,director,trustee,partner,or a person exercising similar functions. PRINCIPAL OCCUPATION NAME AND ADDRESS OR BUSINESS AFFILIATION OR OF AFFILIATION OR NAME AFFILIATION CONNECTION NAME CONNECTION (1) (b) (c) (d) Craig R.Woodward Lawyer Woodward,Pires&Lombardo,P.A 606 Bald Eagle Dr.,Stc,500 Senior CounseVReal Estate Law Marco Island,FL 34145 John May,Jr. CPA licensed in Ohio No other affiliation or connection with NMU or in Florida Bruce May Lawyer licensed in Ohio No other affiliation or connection with NMU or in Florida E-B a rii -q 2 < 07 co oC) n 4 v, ta oanY ~ c c cn� y 10 Z V y N 5, til a O o ° co G 0 o rn 00 Le) ao 2 c ^ co ao c4 .. C a " 5. as a= acr tin > "la o- LA toco) (� Cn • � ° cy �� r ocCO N r" r — co CA ' _ .. z z N a = O n ni o 0 � x; � cn �' = so _ a. P � 3 p b 5 '" O g Cc a � �. 00 a � i n b 8. = G Y O d, _. .- • 2 - C17 < n' -• w O O n 0 0° co c 74 n O M E• ll C17 is • o i C C sn < a. H _• =. Y iC z < - ems. � O c 2 ;11 Cy C� = o n. a �'" C7 < z n `n co a a c 0 Y n co y o a 1-3 ►-3 3 np a „ p O g 7° cD cac " c ".I! 0 -L..) b c _ '-< c z N .-. � Al 0 '- R < ril 7- .n70z as o a: O c81 oo C O CC b a ccn ;ll c4C n c n s <11 3 0 f9 07 z UTILITY NAME: Nor Plar-Cd Uf'/�/��/� x/�� . YEAR OF REPORT '► DE 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 I. 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 -material and supplies furnished -computer services -leasing of structures,land,and equipment -engineering&construction services -rental transactions -repairing and servicing of equipment -sale,purchase or transfer of various products DESCRIPTION CONTRACT OR ANNUAL CHARGES NAME OF COMPANY SERVICE AND/OR AGREEMENT (P)urchased OR RELATED PARTY NAME OF PRODUCT EFFECTIVE DATES (S)old AMOUNT (a) (b) (c) (d) (e) Woodward,Pires& Bookkeeping,accounting,legal $ Lombardo secretarial,phone 19,277 E-I0(a) z NDr .74 oz co 5 01 .< Pm m s d 0 -0 -0 ^o 5 TsO' 3 '.4 aN g . k cs o .*, < . m alw • H 4 te Fs: . r o c rn (t" h0 5. g FP o o O 0qqq �° o a` XI > oy- y o H N Vi [n N p S o J p 0 Sn ; fD N _ 1 7 7 » (�2O R C 0 N CC G `y1 A i C• ^ Oo y y o' CG .i n ,AK a 1 O CA W ` z - m tm S � z - g e 2 4 . n up ; e uv 'Z."' _ 8 ' 7 C7 Rl lT. T. 77 hz > S 7 p 7 a 3 m 0 et `.... ` 1 wril f�D co� ego p C OD g 11 Oa G p r a, A CD ... X g = rr = �] s O < 2• a c 0 a Crj 6„ < a) coCI C c o o a m o et M Y�O. s - c • .,a CA O 0 w v -0 p c 0 s n CL 7 5 o ro Cr. f o �� 0" .; c+ < a -0 O w ..D. x eD o . n. n O o o -+ c in cc 5' c CA m = ot ° A .b FA v A tti a y . � rii E 0 a y }, THIS PAGE LEFT BLANK INTENTIONALLY FINANCIAL SECTION /� �/ �'J , f,t YEAR OF REPORT UTILITY NAME: 4 t P \ Air eCr0 ✓/i/�/7'i —' December 31,4Q, COMPARATIVE BALANCE SHEET ASSETS AND OTHER DEBITS ACCT. REF. PREVIOUS CURRENT NO. ACCOUNT NAME PAGE YEAR YEAR (a) (b) (c) (d) (e) UTILITY PLANT 101-1061 Utility Plant F-8 $ di $ It ��1 108-110 Less: Accumulated Depredation and Amortization F-8 , t y3 r� Net Plant $ Bea st Qot S_215 a 114-115 I Utility Plant Acquisition adjustment(Net) F-7 116* I Other Utility Plant Adjustments ._ �__ Total Net Utility Plant S 808 aoy S 8 i5ia'i?- OTHER PROPERTY AND INVESTMENTS 121 Nonutility Property F-9 $ S_"- 122 Less: Accumulated Depreciation and Amortization Net Nonutility Property iS 0 S 123 Investment in Associated Companies F-10 124 Utility Investments F-10 125 Other Investments F-10 _ 126-127 _ Special Funds F-10 Total Other Property&Investments 57 r4e.- CURRENT AND ACCRUED ASSETS �y.�,, 131 Cash g/l2go $ 1P41(046 132 Special Deposits F-9 133 Other Special Deposits F-9 134 Working Funds 135 Temporary Cash Investments _ 141-144 Accounts and Notes Receivable,Less Accumulated np Provision for Uncollectible Accounts F-11 a 4ta-48 1.1 _____145 Accounts Receivable from Associated Companies F-12 146 Notes Receivable from Associated Companies F-12 151-153 Material and Supplies 161 Stores Expense 162 Prepayments 171 Accrued Interest and Dividends Receivable 172• Rents Receivable 173• Accrued Utility Revenues 174 Miscellaneous Current and Accrued Assets F-12 Total Current and Accrued Assets S I at 568 s _i_4O,4 bq • Not Applicable for Class B Utilities F-1(a) ,}� /y� `J YEAR OF REPORT UTILITY NAME: NO r( .. ('I _ca ir[li/f l j/, c December 31,AQaa COMPARATIVE BALANCE SHEET ASSETS AND OTHER DEBITS ACCT. REF. PREVIOUS CURRENT NO. ACCOUNT NAME PAGE YEAR YEAR (a) (b) (c) (d) (e) DEFERRED DEBITS I81 Unamortized Debt Discount&Expense F-I3 S S 182 Extraordinary Property Losses F-I3 183 Preliminary Survey&Investigation Charges 184 Clearing Accounts 185* Temporary Facilities 186 Miscellaneous Deferred Debits F-14 187• Research&Development Expenditures 190 Accumulated Deferred Income Taxes Total Deferred Debits S S TOTAL ASSETS AND OTHER DEBITS S qeo �-4'3a s q55�4 1 I * Not Applicable for Class B Utilities NOTES TO THE BALANCE SHEET The space below is provided for important notes regarding the balance sheet. F-I(b) YEAR OF REPORT UTILITY NAME: IUOrt /17arCd (,UN/N/7y, s/1C._ December31,,�U COMPARATIVE BALANCE SHEET EQUITY CAPITAL AND LIABILITIES ACCT. REF. PREVIOUS CURRENT NO. ACCOUNT NAME PAGE YEAR YEAR (a) (It) (c) (d) (a) EQUITY CAPITAL 201 Common Stock Issued F-15 S qol 85 0 S go 25Q 204 Preferred Stock Issued F-t 5 202,205* Capital Stock Subscribed 203,206• Capital Stock Liability for Conversion 207* Premium on Capital Stock 209* Reduction in Par or Stated Value of Capital Stock 210* Gain on Resale or Cancellation of Reacquired Capital Stock 211 Other Paid-In Capital 212 Discount On Capital Stock 213 Capita) Stock Expense 214-215 Retained Earnings F-16 3 g Qr LI 0- 3 Cj y, - _ 216 Reacquired Capital Stock 218 Proprietary Capital (Proprietorship and Partnership Only) (3, (ow) (3/ Total Equity Capital S U `l6 005 s q g(}515 LONG TERM DEBT 221 Bonds F-15 222* Reacquired Bonds 223 Advances from Associated Companies F-17 224 Other Long Term Debt F-17 , G 1 a' a 40 Total Long Term Debt S 3/ t b 1 3- S a--5 5 CURRENT AND ACCRUED LIABILITIES .� 231 Accounts Payable .1 t(Dy 232 Notes Payable F-18 233 Accounts Payable to Associated Companies F-18 234 Notes Payable to Associated Companies F-18 235 Customer Deposits 236 Accrued Taxes W/S-3 'y 6? k ) 9 3 3 237 Accrued Interest F-19 238 Accrued Dividends 239 Matured Long Term Debt 240 Matured Interest 241 Miscellaneous Current&Accrued Liabilities F-20 xt1,t nIIl1J 6' 5 ( ) Total Current&Accrued Liabilities S j`I, b j Gr S 4 a i s a-5 * Not Applicable for Class B Utilities F-2(a) / ` YEAR OF REPORT UTILITY NAME: NOrth Marc (Ji,l, `4fi .tiff:, , December31, d0J-1. COMPARATIVE BALANCE SHEET EQUITY CAPITAL AND LIABILITIES ACCT. REF. PREVIOUS CURRENT NO. ACCOUNT NAME PAGE YEAR YEAR (a) (b) (c) , (d) (e) DEFERRED CREDITS 251 Unamortized Premium On Debt F-13 $ S 252 Advances For Construction F-20 253__ Other Deferred Credits F-21 255 Accumulated Deferred Investment Tax Credits Total Deferred Credits $ S OPERATING RESERVES 261 Property Insurance Reserve $ $ 262 Injuries&Damages Reserve 263 Pensions and Benefits Reserve 265 Miscellaneous Operating Reserves - Total Operating Reserves $_____ _ __ S CONTRIBUTIONS IN AID OF CONSTRUCTION L} 271 Contributions in Aid of Construction F-22 ,S `�I r lay s 7 65j, t a,01 __ 272 Accumulated Amortization of Contributions in Aid of Construction _ F-22 (?Ci 1 y a50 ( 3 Qq, 1 a)) Total Net C.I.A.C. S 13a, t3 7 7 S ‘s llot-30- ACCUMULATED DEFERRED INCOME TAXES 281 Accumulated Deferred Income Taxes- Accelerated Depreciation $ S 282 Accumulated Deferred Income Taxes- Liberalized Depreciation __ 283 Accumulated Deferred Income Taxes-Other �/ Total Accumulated Deferred Income Tax S___-- (/1 S TOTAL EQUITY CAPITAL AND LIABILITIES 5 `7 86 --)?a $ qss q n i F-2(b) ,�y, YEAR OF REPORT UTILITY NAME: ,I10 C t� `1 L(t'Cc1 u f I li l y TL'C. December 31,a(bola COMPARATIVE OPERATING STATEMENT ACCT. REF. PREVIOUS CURRENT NO. ACCOUNT NAME PAGE YEAR YEAR* (a) (b) (c) (d) (e) UTILITY OPERATING INCOME 400 Operating Revenues F-3(b) S AjQ,� �_ s83 � 469,530 - Less: Guaranteed Revenue and AFP1 F-3(b) Net Operating Revenues $- LH 4,8811 $ 383. 4$y r 401 Operating Expenses F-3(b)iS ej.�T,a53 $ 30it,-0 tj 403 Depreciation Expense: F-3(b) r$ 727 6-, $ 6a 6,D, Less: Amortization of CIAC F-22 (13.747A) (( Net Depreciation Expense $ tf 0 $ 408 6 406 Amortization of Utility Plant Acquisition Adjustment F-3(b) 407 Amortization Expense(Other than CIAC) F-3(b) 408 Taxes Other Than Income W/S-3 39 409 Current Income Taxes W/S-3 W I S oa` 4 410.10 Deferred Federal Income Taxes W/S-3 __ _ 410.11 Deferred State Income Taxes W/S-3 _ ___ 411.10 Provision for Deferred income Taxes-Credit W/S-3 412.10 Investment Tax Credits Deferred to Future Periods W/S-3 412.11 Investment Tax Credits Restored to Operating Income W/S-3 a Utility Operating Expenses $ 336,#7,38 $ 3 Et tt to Net Utility Operating Income $ 3 3 q y 7- $ 1 6� 930 469,530 Add Back:Guaranteed Revenue and AFPE F-3(b) 413 Income From Utility Plant Leased to Others • -_ 414 Gains(losses)From Disposition of Utility Property 420 Allowance for Funds Used During Construction u I_ Total Utility Operating Income[Enter here and on Page F-3(c)] s ?-3,T I s H Vr(13 0 " For each account, Column e should agree with Cloumns f,gandh on F-3(b) F-3(a) UTILITY NAME: No rth Matra) alibi ' Inc.; YEAR OF REPORT December 31, COMPARATIVE OPERATING STATEMENT (Cont'd) OTHER THAN WATER WASTEWATER REPORTING SCHEDULE W-3* SCHEDULE S-3* SYSTEMS (I) (g) (It) • i 5a R62,Q- 35, o$b $ - $ 3b1 / is ' I co 930 s $ 16193 0 Total of Schedules W-3/S-3 for all rate groups. F-3(b) ufi J t T YEAR OF REPORT UTILITY NAME: NO�th /2QI—rc) /�` , . December 3I„�t_1.2.1 COMPARATIVE OPERATING STATEMENT (Cont'd) ACCT. 1 REF. PREVIOUS CURRENT NO. ACCOUNT NAME PAGE YEAR YEAR (a) (b) k (c) (d) (e) Total Utility Operating Income [from page F-3(a)] S ' q'1 ,s 16'1'30 OTHER INCOME AND DEDUCTIONS 415 Revenues-Merchandising,Jobbing,and Contract Deductions S S 416 — Costs&Expenses of Merchandising Jobbing,and Contract Work 419 Interest and Dividend Income _ - .-3s)6 12.5 q___ 421 Nonutility Income 426 _ Miscellaneous Nonutili Expenses Total Other Income and Deductions S J 05 $ IQ.54 TAXES APPLICABLE TO OTHER INCOME 408.20 Taxes Other Than Income �S S 409.20 Income Taxes 410.20 Provision for Deferred Income Taxes 411.20 Provision for Deferred Income Taxes-Credit _ 412.20 Investment Tax Credits-Net _ __ 412.30 Investment Tax Credits Restored to Operating Income Total Taxes Applicable To Other Income S Pr 5_ gs INTEREST EXPENSE 427 Interest Expense F-19 $ k3 13't-3 5_ ,�t 0/6y 428 Amortization of Debt Discount&Expense F-13 429 Amortization of Premium on Debt F-13 p Total Interest Expense S 131-9 i \,3 s t I O 9 EXTRAORDINARY ITEMS 433 Extraordinary Income _S_ _ S 434 Extraordinary Deductions - 409.30 Income Taxes,Extraordinaryitems Total Extraordinary Items S_ _ 4— NET INCOME 5 t0I r9J S 4899 Explain Extraordinary Income: F-3(c) YEAR OF REPORT UTILITY NAME: 4 r eA ///QrCO L/f///fy SAC December 31,rg(1 SCHEDULE OF YEAR END RATE BASE ACCT. REF. WATER WASTEWATER NO. ACCOUNT NAME PAGE UTILITY UTILITY (rt) (b) (c) (d) (e) 101 Utility Plant In Service F-7 S � 7 X Less: Nonused and Useful Plant(1) 108 Accumulated Depreciation F-8 895x 930 110 Accumulated Amortization F-8 271 Contributions in Aid of Construction F-22 146 6t y al$ 252 Advances for Construction F-20 Subtotal S Iti 3,1+-7-t[3 t • Add: 272 Accumulated Amortization of Contributions in Aid of Construction F-22 309 t 4, Subtotal S l; Pius or Minus: 114 Acquisition Adjustments(2) F-7 115 Accumulated Amortization of Acquisition Adjustments(2) F-7 Working Capital Allowance(3) Other(Specify): RATE BASE S S 658 1 886 NET UTILITY OPERATING INCOME S S 2 91 ACHIEVED RATE OF RETURN(Operating Income/Rate Base) „0 0"+ 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. Ij F-4 YEAR OF REPORT I UTILITY NAME: North fCrco U ty , 1-11C . D en.}xr5Ld SCHEDULE OF CURRENT COST OF CAPITAL CONSISTENT WITH THE METHODOLOGY USED IN THE LAST RATE PROCEEDING(1) WEIGHTED DOLLAR PERCENTAGE ACTUAL COST CLASS OF CAPITAL AMOUNT(2) OF CAPITAL COST RATES(3) (c x d) (a) (b) (c) (d) (e) Common Equity $ 0 0.00% 0.00% Preferred Stock 0 0.00% 0.00% Long Term Debt 0 0.00% 0.00% Customer Deposits 0 0.00% 0.00% Tax Credits-Zero Cost 0 0.00% 0.00% Tax Credits-Weighted Cost 0 0.00% 0.00% Deferred Income Taxes 0 0.00% 0.00% Other(Explain) 0 0.00% 0.00% 0 0.00% 0.00% Total $ 0 0.00% 0.00% (I) 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: 10.00% Commission order approving Return on Equity: APPROVED AFUDC RATE COMPLETION ONLY REQUIRED IF AFUDC WAS CHARGED DURING YEAR Current Commission Approved AFUDC rate: Commission order approving AFUDC rate: If any utility capitalized any charge in lieu of AFUDC(such as interest only),state the basis of the charge, an explanation as to why AFUDC was not charged and the percentage capitalized. F-5 000;00000 FL.'q � = E- \ G � � � _ . o } jCd f ) � ® _ EA -_ b§ F 3EAE 2 o . 2 a & _ _ _ Q 2 CA =zQ CdX � ^ � E- u - / / 8 § � 4 IA 5k - LA kcn z zE- oE� _U � 2 § E « - cns- \U < 0 EA CA - It B 1--c: / SB � § �/ � z/ �ci 9 $■ § \ tel " ] . z b 4 g f § � 0 � � \ U . , _ cet, - 73 rn - � . |_ « � \i. / � � £� $ ` / \ j ? \ ■ - < & , z 0 65 $La 0 k = m 1 ° A E .- WI 2 * Y. \ \ \ \ \ � " u � 2ue,wi63 1 YEAR OF REPORT • UTILITY NAME: AlortA /'lC((v ( 1,/,fy,2 i C. December 31, UTILITY PLANT ACCOUNTS 101- 106 OTHER THAN ACCT. REPORTING NO. DESCRIPTION WATER WASTEWATER SYSTEMS TOTAL (a) (b) (e) (d) (e) (f) Plant Accounts: 1` 101 Utility Plant In Service S S 1 ��lp�a S S f _QO,:i- 102 Utility Plant Leased to �`—' Other __ 103 Property Held for Future Use 104 Utility Plant Purchased or Sold 105 Construction Work in Progress 106 Completed Construction Not Classified Total Utility Plant S - S II700r 639- s s_1-00 67D, • 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 r ACCT. REPORTING NO. DESCRIPTION WATER WASTEWATER SYSTEMS TOTAL (a) lb) (c) (0) (e) (f) 114 Acquisition Adjustment • S S S S Total Plant Acquisition Adjustments S $ $ S 115 Accumulated Amortization Total Accumulated Amortization 3 S 5 5 W Net Acquisition Adjustments 5 _ _ F-7 ,/ YEAR OF REPORT UTILITY NAME: No r t.h mA r co (1_11 I11y,xite. December 31,c 4a ACCUMULATED DEPRECIATION (ACCT. 108)AND AMORTIZATION(ACCT. 110) OTHER THAN REPORTING DESCRIPTION WATER WASTEWATER SYSTEMS TOTAL (a) (b) (c) (d) (e) • ACCUMULATED DEPRECIATION Account 108 ��Q �y QQ Balance first of year $ S off. Li1 S S i P�OCJ Credit during year: • Accruals charged to: �-p 1_-� Account 108.1 (1) s s 5a9 b ' s s Daft • Account 108.2(2) : Account 108.3(2) --- j Other Accounts(specify): �T Salvage Other Credits(Specify): Total Credits $ ,s 5 a' I(0 s s t f i� Debits during year: Book cost of plant retired-� Cost of Removal r —Other Debits(specify): Total Debits s 5 S S Balance end of year S s e C r(:24, 5 —ter-430 ACCUMULATED AMORTIZATION Account 110 Balance first of year s 5 S S Credit during year: Accruals charged to: Account 110.2(3) W Other Accounts(specify): Total credits s $ S s Debits during year: Book cost of plant retired Other debits(specify): • Total Debits S S S $ Balance end of year S — S 885 y s — s 886,43c) (1) Account 108 for Class B utilities. (2) Not applicable for Class B utilities. (3) Account 110 for Class B utilities. F-8 C t h �Q �!!! y =/1C YEAR OF REPORT UTILITY NAME: /V +� r COrtl / i 4�C Q rhber ,�u REGULATORY COMMISSION EXPENSE AMORTIZATION OF RATE CASE EXPENSE(ACCOUNTS 666 AND 766) CHARGED OFF EXPENSE DURING YEAR DESCRIPTION OF CASE INCURRED (DOCKET NO.) DURING YEAR ACCT. AMOUNT (a) (b) (d) (e) N/A $ $ Total $ U $ 0 NONUTILITY PROPERTY(ACCOUNT 121) Report separately each item of property with a book cost of$25,000 or more included in Account 121, Other Items may be grouped by classes of property. BEGINNING ENDING YEAR DESCRIPTION YEAR ADDITIONS REDUCTIONS BALANCE (a) (b) (c) (d) (e) N/A $ $ $ $ 0 0 0 0 Total Nonuti I ity Property $ 0 $ 0 $ 0 $ 0 SPECIAL DEPOSITS (ACCOUNTS 132 AND 133) Report hereunder all special deposits carried in Accounts 132 and 133. YEAR END DESCRIPTION OF SPECIAL DEPOSITS BOOK COST (a) (b) SPECIAL DEPOSITS(Account 132): N/A Total Special Deposits $ 0 OTHER SPECIAL DEPOSITS(Account 133): Total Other Special Deposits $ 0 F-9 .-Y YEAR OF REPORT 1 UTILITY NAME: Ake rrh iriarCd Uri,)/f yi fleermbar- 3I,a INVESTMENTS AND SPECIAL FUNDS ACCOUNTS 123- 127 Report hereunder all investments and special funds carried in Accounts 123 through 127. FACE OR YEAR END DESCRIPTION OF SECURITY OR SPECIAL FUND PAR VALUE BOOK COST (a) (b) (c) INVESTMENT IN ASSOCIATED COMPANIES(Account 123): $ $ N/A Total Investment in Associated Companies $ 0 UTILITY INVESTMENTS(Account 124): $ $ Total Utility Investment $ 0 OTHER INVESTMENTS(Account 125): $ Total Other Investment $ 0 MEE SPECIAL FUNDS(Class A Utilities:Accounts 126 and 127;Class B Utilities:Account 127): Total Special Funds $ 0 F-10 ar-�` ar('cd Wilily, 2-4C , YEAR OF REPORT UTILITY NAME: / 'DeCem(7er 3 fi aocl ACCOUNTS AND NOTES RECEIVABLE-NET ACCOUNTS 141 -144 Report hereunder all accounts and notes receivable included in Accounts 141, 142,and 144. Amounts included in Amounts included in Accounts 142 and 144 should be listed individually. DESCRIPTION TOTAL (a) (b) CUSTOMER ACCOUNTS RECEIVABLE(Account 141): Water $ Wastewater 25,993 Other Total Customer Accounts Receivable $ 25,993 OTHER ACCOUNTS RECEIVABLE(Account 142): $ Total Other Accounts Receivable $ 0 NOTES RECEIVABLE(Account 144): Total Notes Receivable $ 0 Total Accounts and Notes Receivable $ 25,993 ACCUMULATED PROVISION FOR UNCOLLECTIBLE ACCOUNTS(Account 143) Balance first of year $ Add: Provision for uncollectibles for current year $ Collection of accounts previously written off Utility Accounts Others • Total Additions $ 0 Deduct accounts written off during year: Utility Accounts Others Total accounts written off I$ 0 Balance end of year $ 0 TOTAL ACCOUNTS AND NOTES RECEIVABLE-NET $ 25,993 1 F-1 l /�O Marco U7 l/4'i j,1C . YEAR OF REPORT UTILITY NAME: 10eCern bpr 31 d ACCOUNTS RECEIVABLE FROM ASSOCIATED COMPANIES ACCOUNT 145 Report each account receivable from associated companies separately. DESCRIPTION TOTAL (a) (b) N/A $ Total $ 0 NOTES RECEIVABLE FROM ASSOCIATED COMPANIES ACCOUNT 146 Report each note receivable from associated companies separately. INTEREST DESCRIPTION RATE TOTAL (a) (b) (c) N/A % $ Total $ 0 MISCELLANEOUS CURRENT AND ACCRUED ASSETS ACCOUNT 174 BALANCE END DESCRIPTION-Provide itemized listing OF YEAR (a) (b) N/A $ Total Miscellaneous Current and Accrued Liabilities $ 0 F-12 YEAR OF REPORT UTILITY NAME: Nor0\ fittrcd (.rIIllly , 1-fiC. DeCember3,a?d UNAMORTIZED DEBT DISCOUNT AND EXPENSE AND PREMIUM ON DEBT ACCOUNTS 181 AND 251 Report the net discount and expense or premium separately for each security issue. AMOUNT WRITTEN OFF YEAR END DESCRIPTION DURING YEAR BALANCE (a) (b) (c) UNAMORTIZED DEBT DISCOUNT AND EXPENSE(Account 181): $ $ N/A Total Unamortized Debt Discount and Expense $ 0 $ 0 UNAMORTIZED PREMIUM ON DEBT(Account 251): $ $ N/A Total Unamortized Premium on Debt 1$ 0 $ 0 EXTRAORDINARY PROPERTY LOSSES ACCOUNT 182 Report each item separately. DESCRIPTION TOTAL (a) (b) N/A $ Total Extraordinary Property Losses $ 0 F-I3 YEAR OF REPOR011 UTILITY NAME: O K t-h m0-r` (.1 Dec err.bye 31',c1 MISCELLANEOUS DEFERRED DEBITS ACCOUNT 186 AMOUNT WRITTEN OFF YEAR END DESCRIPTION-Provide itemized listing DURING YEAR BALANCE (a) (b) (c) DEFERRED RATE CASE EXPENSE(Class A Utilities:Account 186.1) N/A $ $ Total Deferred Rate Case Expense $ 0 $ 0 OTHER DEFERRED DEBITS(Class A Utilities:Account 186.2): N/A $ $ Total Other Deferred Debits $ 0 $ 0 REGULATORY ASSETS(Class A Utilities:Account. 186.3): N/A $ $ Total Regulatory Assets S 0 $ 0 TOTAL MISCELLANEOUS DEFERRED DEBITS $ 0 $ 0 F-14 UTILITY NAME: NO '` Mar-er) uf4/6i Z1C YEAR OF REPORT 6eLe.nbir 3iiari CAPITAL STOCK ACCOUNTS 201 AND 204* DESCRIPTION RATE TOTAL (a) (b) (c) COMMON STOCK Par or stated value per share % $ 1 Shares authorized 2,000 Shares issued and outstanding 1,686 Total par value of stock issued % $ 90,850 Dividends declared per share for year % $ PREFERRED STOCK Par or stated value per share % $ Shares authorized Shares issued and outstanding Total par value of stock issued % $ Dividends declared per share for year °/a $ * Account 204 not applicable for Class B utilities. BONDS ACCOUNT 221 INTEREST PRINCIPAL DESCRIPTION OF OBLIGATION ANNUAL FIXED OR AMOUNT PER (INCLUDING DATE OF ISSUE AND DATE OF MATURITY) RATE VARIABLE* BALANCE SHEET (a) (b) (c) (d) N/A % $ % Total $ 0 " For variable rate obligations,provide the basis for the rate.(i.e..prime+2%,etc.) F-15 • N -U1 Marco U f 1 YEAR OFREPORT Or UTILITY NAME: i /7�V Z�C , Decemberr 3l31,o10ald STATEMENT OF RETAINED EARNINGS I. Dividends should be shown for each class and series of capital stock. Show amounts as dividends per share. 2. Show separately the state and federal income tax effect of items shown in Account No.439. ACCT. NO. DESCRIPTION AMOUNTS (b) (c) 215 Unappropriated Retained Earnings: Balance Beginning of Year $ 3 gg q/.. Changes to Account: 439 Adjustments to Retained Earnings(requires Commission approval prior to use): Credits: Total Credits: $ (25 Debits: $ • Total Debits: 435 Balance Transferred from Income $ L-1 %L{j 436 Appropriations of Retained Earnings: Total Appropriations of Retained Earnings s Dividends Declared: 437 Preferred Stock Dividends Declared 438 Common Stock Dividends Declared Total Dividends Declared $ ' 215 Year end Balance 214 Appropriated Retained Earnings(state balance and purpose of each appropriated amount at year end): __ 39ya61 214 Total Appropriated Retained Earnings $ Total Retained Earnings s 3 q'I,oa(p • Notes to Statement of Retained Earnings: • F-16 rt� Ar C° Li" t f'+ ��C YEAR OF REPORT UTILITY NAME: N� f y Deeem Fit'31 Qoa ADVANCES FROM ASSOCIATED COMPANIES ACCOUNT 223 Report each advance separately. DESCRIPTION TOTAL (a) (b) N/A $ Total $ 0 OTHER LONG-TERM DEBT ACCOUNT 224 INTEREST PRINCIPAL DESCRIPTION OF OBLIGATION ANNUAL FIXED OR AMOUNT PER (INCLUDING DATE OF ISSUE AND DATE OF MATURITY) RATE VARIABLE * BALANCE SHEET (a) (b) (c) (d) First Foundation Bank 4.00 % Fixed $ 275,570 Installment loan dated 10/10/19 matures 10/10/28 % % % Total $ 275,570 * For variable rate obligations,provide the basis for the rate.(i.e..prime+2%,etc.) F-17 YEAR OF REPORT UTILITY NAME: Nort"1 /n0.r'co ufi/lfy, 74C, QteRriN Ce31,J0?> NOTES PAYABLE ACCOUNTS 232 AND 234 INTEREST PRINCIPAL DESCRIPTION OF OBLIGATION ANNUAL FIXED OR AMOUNT PER (INCLUDING DATE OF ISSUE AND DATE OF MATURITY) RATE VARIABLE* BALANCE SHEET (a) (b) (c) (d) NOTES PAYABLE(Account 232): N/A Total Account 232 $ 0 NOTES PAYABLE TO ASSOC.COMPANIES(Account 234): $ N/A °10 Total Account 234 $ 0 * For variable rate obligations,provide the basis for the rate.(i.e..prime+2%,etc.) ACCOUNTS PAYABLE TO ASSOCIATED COMPANIES ACCOUNT 233 Report each account payable separately. DESCRIPTION TOTAL (a) (b) N/A $ Total $ 0 F-18 1 .:•••• 1 Z . ....-- .31 r Z .3- -..4 ;••••• . 'ep o Z• f•-• ..:Pt •-• ,...,..... ,....,' ,....., ,.... r.7.. Z cc c rl 71, Z Z. c-4 '""i p , 2 Z 7. • -- "I" p - C rri I.) 2 • - 2 t-rt: t•-.) 3_, tits =7' 5 Z L,„., ',4 ' ,...... ---1 ,--, et, Ft. 5 •••-i -3 , _ ‘...:3 .... , :I.. i.) . 5 -% 0 : c•-• ,,,,I :.4" ,-.... _ > > > r-, rt .. c ,........... .•., .--- -. ei 0 ....., = 5 a - = 5 to. = ,.... n.. ,.... 7.1 ;4. o - = -r•,: .,"•-• ',..o p > •••,1 -..1 ,,,, , , --1 4- .: J : ,... .. . 4: ZZ mit ....., .....1 rk ‘....., — r...., S." ......... = - ...• ,..- 2 t,...) .-• e ,......, : 5 ir-4 Z. 7 0 '4... 7 ....,.... _ -. T-, ..... FF, '''-it••• ) t..4 el Itli Zl/ X.) 0 n P:ri .....; I.. '...g 1...1: ... ,.... .,,,.. .T i•I i _., V..: -.. rri 2t, z !.71 k34 cr - '•,;*. r.' r.., t..../ ., *.., ',..". 1.... 'I- .1.... 71 t.) .1.:. Xrrl..., ,..4 !...to . Z ...4 ...., ..., ....: ,-, ._ :, x , .... n'i i c C • C c:-.• ......- ,...-_-:. 4,4 ,44. ,......‘ 4 _ = _. ._. — Ft; '14 ,•••• --, •::: - -1 ro ,,,,, P r; 1•,,, x 5: -,, "'''i 44, 4- 4- n v., :....- ,, ..... --. ,,,,.,k .... wmorr......., ,,-, 17, C. 7., W re '73 •' x C ,/ro. /- --,_ C 4,1 /.. i, ,..• ,..- 1 "el * = - ,-.-..1 .. r.,..! e''• (Ai rel = -• .... ,-, - •-•!• :--, _ ,......, ,.._ -• i7;!• ...> ....- ...c re, fr4 .,.., t..:, t....• x 71 0 •,.: .....:-- e ..c ,....- } k I � / \ . 0 § ) E. a § ' r1.1 )li / .. A \ , )|5 a § ° E m ` 2 72 \ \ • ) > . / \ \ f * / «q ' 0 \ H . k r ! J . % \k 7S. 1-3 t / / (11 z R n . _ › \ ' 3 - - Z © - _ 1 � � . § > cc rii FT- CA _ _ n ■ , E § ¥ c 1 . : - - fel as _ .< | r Is: a / k \ � 3q •i ? 2 3s> q . � m §] 0C 0 0 / "3 North /M'I Mara /af!1I ty, .TC.. YEAR OF REPORT UTILITY NAME: December 31,c20,7,1 OTHER DEFERRED CREDITS ACCOUNT 253 • AMOUNT WRITTEN OFF YEAR END DESCRIPTION-Provide Itemized listing DURING YEAR BALANCE () (b) (c) REGULATORY LIABILITIES(Class A Utilities:Account 253.1): NIA Total Regulatory Liabilities S S • OTHER DEFERRED LIABILITIES(Class A Utilities:Account 253.2): • ,I1-Pi Total Other Deferred Liabilities $ S TOTAL OTHER DEFERRED CREDITS S $ • F-21 • ,,��.//�� / '� { YEAR OF REPORT UTILITY NAME: NUr t /i P90 ((0 Wiilily, <T/le, Decernbew,3( CONTRIBUTIONS IN AID OF CONSTRUCTION ACCOUNT 271 W&WW OTHER WATER WASTEWATER THAN SYSTEM DESCRIPTION (W-7) (S-7) REPORTING TOTAL (a) (b) (c) • (d) (e) Balance first of year $ 0 S 464,124 $ $ 464,124 Add credits during year: $ 0 $ 1,305 $ $ 1,305 Less debit charged during the year $ 0 $ 0 $ $ 0 Total Contribution In Aid of Construction $ 0 S 465,429 $ 0 $ 465,429 ACCUMULATED AMORTIZATION OF CONTRIBUTIONS IN AID OF CONSTRUCTION ACCOUNT 272 W&WW OTHER WATER WASTEWATER THAN SYSTEM DESCRIPTION (W-8(a)) (S-8(a)) REPORTING TOTAL (a) (b) (c) • (d) (e) Balance first of year $ 0 S 291,250 $ $ 291,250 Debits during the year: $ $ 17,876 $ $ 17,876 Credits during the year $ 0 $ 0 $ $ 0 Total Accumulated Amortization of Contributions In Aid of Construction $ 0 5 309,126 $ 0 $ 309,126 F-22 y�� 1 YEAR OF REPORT UTILITY NAME: NOr l.yJ l Mara)ra) a f r !/l ,-71 C , December 314:i2( 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. DESCRIPTION REF.NO. AMOUNT (a) (b) (c) Net income for the year F-3(c) $_ $-1 Reconciling items for the year: Taxable income not reported on books: Deductions recorded on books not deducted for return: Income recorded on books not included in return: Deduction on return not charged against book income: Federal tax net income S 4 U Lip! Computation of tax: F-23 Report North h Mapco U /i l i fy 2:1') c_ December, 3► �n -07 /5 40` Se- (.v cc /e r 5 €C f f c n \ s n. o+ o pph cabh . WATER OPERATION SECTION YEAR OF REPORT UTILITY NAME: December 31, 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-I 1 through W-14)must be filed for each system in the group. All of the following water pages(W-2 through W-14)should be completed for each group and arranged by group number. CERTIFICATE GROUP SYSTEM NAME/COUNTY NUMBER NUMBER W-1 YEAR OF REPORT UTILITY NAME: December 31, SYSTEM NAME/COUNTY: SCHEDULE OF YEAR END WATER RATE BASE ACCT. REFERENCE WATER NO. ACCOUNT NAME PAGE UTILITY (a) (b) (c) (d) 101 Utility Plant In Service W-4(b) $ Less: Nonused and Useful Plant(1) 108 Accumulated Depreciation W-6(b) 110 Accumulated Amortization 271 Contributions in Aid of Construction W-7 252 Advances for Construction F-20 Subtotal S Add: 272 Accumulated Amortization of Contributions in Aid of Construction W-8(a) $ Subtotal $ Plus or Minus: 114 Acquisition Adjustments (2) F-7 115 Accumulated Amortization of Acquisition Adjustments (2) F-7 Working Capital Allowance (3) Other(Specify): WATER RATE BASE $ WATER OPERATING INCOME W-3 $ ACHIEVED RATE OF RETURN(Water Operating Income/Water 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. W-2 GROUP YEAR OF REPORT UTILITY NAME: December 31, SYSTEM NAME/COUNTY : WATER OPERATING STATEMENT ACCT. REFERENCE CURRENT NO. ACCOUNT NAME PAGE YEAR (a) (b) (c) (d) UTILITY OPERATING INCOME 400 Operating Revenues W-9 $ 469 Less: Guaranteed Revenue and AFPI W-9 Net Operating Revenues 401 Operating Expenses W-10(a) $ 403 Depreciation Expense W-6(a) Less: Amortization of CIAC W-8(a) Net Depreciation Expense $ 406 Amortization of Utility Plant Acquisition Adjustment F-7 407 Amortization Expense(Other than CIAC) F-8 Taxes Other Than Income 408.10 Utility Regulatory Assessment Fee 408.11 Property Taxes 408.12 Payroll Taxes 408.13 Other Taxes and Licenses 408 Total Taxes Other Than Income $ 409.1 Income Taxes 410.10 Deferred Federal Income Taxes 410.11 Deferred State Income Taxes 411.10 Provision for Deferred Income Taxes-Credit 412.10 Investment Tax Credits Deferred to Future Periods 412.11 Investment Tax Credits Restored to Operating Income Utility Operating Expenses $ Utility Operating Income Add Back: 469 Guaranteed Revenue(and AFPI) W-9 $ 413 Income From Utility Plant Leased to Others 414 Gains(losses)From Disposition of Utility Property 420 Allowance for Funds Used During Construction Total Utility Operating Income $ W-3 GROUP • 0 F za aM aWc d E U U ›. A 6A 6A CA E" z w a, w .. a P. w • a EA EA EA • z ° • b F9 0 0 c C C..) CI U Q c° d a CA EA to a a c v a, 3 � Fo - Q -- o 0 a 04 W 7 C7 o W EA vs 0 3 w co co C. a . c 0. tn N a a E di e ¢, v> ° Fa- A _ = "E c w aci aci c Q E a 1. • WO cc aiW g 7W0 °EL) a> Cr a- C a,W ' E ccdU E E oo � dc v F > C..) 'b c Q. 0.) oa y ai '� •3 -n c W z y "� H bo U C .� C w O .y a C F. iC7 O ` fl. U ..1 O N 0 L R 7 a cca . v c E 7 'N a ti c o �;, w' o W CA o 0 ,? H H to cs W W so ti cC0 O N N t"" 30 '? ca ice-. N d] T ss i 4.: Fes". YO O 00 O 0 L (5ez. eh- 033 , vna. a3 .5E cn2xcalooE t.5E-•,- a U2o a z z w F — N M V vl ,.O l-- 00 C� O_ -- O O M V vl ,. CT O -- N M ct vi V' r oo W ra F U z v 0 O O O O O O O O M M M r'� en en 'n M M M en M en M en eel en en c1 F F a 0 _:. E.. 2,:,....,....4.iii, _ _ = _ _ _=_ -- a ° rn wQr km ti za � w - - _ -_..- -.: _=..,.. '''......_:...-.,_.:�-s:utic;:;:;:_:.............'.__._._._......=...-.=.`:7 O _ ..cn G � z �t gzmQ oAf ...igii ETa nQa ., z FCL -€ a �' `c ..:. I aw 2111111 ill wiz M F F d .. Ntimeot.. 3da - F 7tiC E vla Z `nOa NSA SIM alft = r �'__;:fi-...''.wI :I .a fo� z F F. iItl s g U cat. Q' c o �] cd C w C E y I di �" .N-. cGcL9N i ith 1i. Cd aciCra E z Eo ° a Z > c _ aim. a ►� a a .�cn d W A • ° C7 tr�[� 3 ° wo b a s- �" O v c. E 0 c -- ° p E. v g > 0 '- co W v F. 0 c c G m a0 c 0 'S 0 c o ¢ W - p 4 O o -� y c. a' c c� c u� o y v p- c � o , `i o_ a0i on N •w C C 'C d0 aN.. 3 W — W cn O O .a U s a62 ° is > .0 Ems' t� E $ m �" c m al *- E y E- Q W W c m G ° v .e ) 4, a 3 c y - V 'n ci o o 3 N c O QOc7. ..c°irnUa3 ° via° n° 3AF`- v� � xCA00F= �nEc -is° UFO F z z VO N M V1 V l� a0 O� O O O -- M vl V' O� O N M V1 .O N o0 U z v 0 O O O O O O O O .-. --, N M M M M M M M d' <1' V �t sf V 7 M M M M M M M M M M M M M M M M M M M M M M M M M M M M d z YEAR OF REPORT UTILITY NAME: December 31, SYSTEM NAME/COUNTY: BASIS FOR WATER DEPRECIATION CHARGES AVERAGE AVERAGE DEPRECIATION SERVICE NET RATE APPLIED ACCT. LIFE IN SALVAGE IN IN PERCENT NO. ACCOUNT NAME YEARS PERCENT (100%-d)/c (a) (b) (c) (d) (e) 304 Structures and Improvements 305 Collecting and Impounding Reservoirs 306 Lake,River and Other Intakes 307 Wells and Springs 308 Infiltration Galleries and Tunnels 309 Supply Mains _ 310 Power Generation Equipment 311 Pumping Equipment 320 Water Treatment Equipment 330 Distribution Reservoirs and Standpipes __ 331 Transmission and Distribution Mains 333 Services 334 Meters and Meter Installations 335 Hydrants 336 Backflow Prevention Devices 339 Other Plant Miscellaneous Equipment 340 Office Furniture and Equipment 341 Transportation Equipment 342 Stores Equipment 343 Tools,Shop and Garage Equipment 344 Laboratory Equipment 345 Power Operated Equipment 346 Communication Equipment 347 Miscellaneous Equipment 348 Other Tangible Plant 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 F o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O c4 O a" .7 F_ OC• — E-, = + c. W O E FO U v.. d a) w aa) Y. A 94 EA 1 aC wF o F, W `% H Oa d U U EA EA a W A a A d H aB d U M. U 'Q U EA U awza '°3a.HzZW ° d a w w � � mo F d z W coa, EA z 0 O H .b co E W AO y c E d a. R: ' C V] G G En Q' 0 .7 W G c O 0 W E z °' c F E °) c > '� W aGi ai A o aGi c Z j C '3 ¢ .�". R A N w E C) Q P. E Q ti N Zi .`� O 7 N as C 3 'p = G c ¢ E y •'3 'O ¢ F, G a) d O £ c a W G > G1 E o E v _ a Y 0 UE = o ¢ — y ° aGi ti W aGi n '� y G W¢ o 0 '� 'O G 'F, of w .� . N Cr cd 4) > .�+ G E cc O. a) O w N 2 aJ O F Q cn •C7 G o E G o �? _ ° ¢ ¢W ° o 0 a0i Z ca �° ° c E 1 '3 O >, a� a. as U -o O 'a r:o> cd .0 O c_ F = CGa c =° cL o W o O¢ E C U G 0 = = _ c W yw W O 00 " 0 yca) ° T. M S O O O " . R vU W3 � n ¢ a3 � F- v) 2 = WOOFcnF .aaU O v) � Z z a F W U O v1 b r o0 O� O -+ O O -^ M v1 �O Q` O ^- N M "I' vi ‘O l— 00 F"' v O O O O O O -- --+ N M M M M M M M er 7 V '7 0 QZ en en M en en en en en en M M M en en en en M en en en en en en en en [-. 7 CA F. o aw w . w w U al d W. F., Q 0 CC W w a) ?. A EA EA aw Od �� A E. U F 0 U EA an z wa wx V) ii o x _ UazU a rzi A '4 an A W CI d w Z U ai - " °, d E EA ° a cD w H z dF an ! Gin a � w E, EA z w PTO 0 On ti N O O •E.-F. a) d ',y > cs w c 0. E U Xas =O vl Q C 2m a, y a.z ❑ OD O 4 E' -0 •- g W E Q' 0. y 0. W c q W F" �. '0 P. MId O a� A 3 C Z e, > c ,. 5 a ^ h A c W E c Q. o. E Eal l O a. c. Y a W c C o A o = a .S V Q 7° 'a c .. U "OO 0 g. 0 G N N N ' N 7 y C N y N a F Q = c 03 p,0 C E c ;? .O. o a. c° Cr io ' c r c o a, a. a� Obi) 0 i i° >, . F2 E OQ a as a " F" U v U oa aw e° y ° ° oD ti . OGnoM . ° a o : d d >, $ Oc cU .- va, a. P• E- r.n XA00HcAE- aa. U .4O z z 3 F w V rY v8 8 1; o0 0\ 0 — 0 0 — M A- v, �D O\ O N rn r! vl V r oo d O ee O O O O O O - - N M M M M M M M rt rt rt rt rt rt rh rt rt 0 r. U zen en en en en M en M en en en en en en en en M M en en en en en M enQ O V] YEAR OF REPORT UTILITY NAME: December 31, SYSTEM NAME/COUNTY: CONTRIBUTIONS IN AID OF CONSTRUCTION ACCOUNT 271 DESCRIPTION REFERENCE WATER (a) (b) (c) Balance first of year $ Add credits during year: Contributions received from Capacity, Main Extension and Customer Connection Charges W-8(a) $ Contributions received from Developer or Contractor Agreements in cash or property _ W-8(b) Total Credits $ Less debits charged during the year (All debits charged during the year must be explained below) $ Total Contributions In Aid of Construction If any prepaid ClAC has been collected,provide a supporting schedule showing how the amount is determined. Explain all debits charged to Account 271 during the year below: W-7 GROUP YEAR OF REPORT UTILITY NAME: December 31, SYSTEM NAME/COUNTY: WATER CIAC SCHEDULE "A" ADDITIONS TO CONTRIBUTIONS IN AID OF CONSTRUCTION RECEIVED FROM CAPACITY, MAIN EXTENSION AND CUSTOMER CONNECTION CHARGES RECEIVED DURING THE YEAR NUMBER OF CHARGE PER DESCRIPTION OF CHARGE CONNECTIONS CONNECTION AMOUNT (a) (b) (c) (d) $ $ Total Credits $ ACCUMULATED AMORTIZATION OF WATER CONTRIBUTIONS IN AID OF CONSTRUCTION DESCRIPTION WATER (a) (b) Balance first of year S Debits during the year: — Accruals charged to Account 272 $ Other debits(specify): Total debits S Credits during the year(specify): Total credits S Balance end of year $ W-8(a) GROUP YEAR OF REPORT UTILITY NAME: December 31, SYSTEM NAME/COUNTY: 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 INDICATE CASH OR DESCRIPTION PROPERTY AMOUNT (a) (b) (c) Total Credits S W-8(b) GROUP YEAR OF REPORT UTILITY NAME: December 31, SYSTEM NAME/COUNTY: WATER OPERATING REVENUE BEGINNING YEAR END ACCT. YEAR NO. NUMBER OF NO. DESCRIPTION CUSTOMERS* CUSTOMERS AMOUNT (a) (b) (c) (d) (e) Water Sales: 460 Unmetered Water Revenue $ Metered Water Revenue: 461.1 Sales to Residential Customers 461.2 Sales to Commercial Customers 461.3 Sales to Industrial Customers 461.4 Sales to Public Authorities 461.5 Sales Multiple Family Dwellings Total Metered Sales $ Fire Protection Revenue: 462.1 Public Fire Protection 462.2 Private Fire Protection Total Fire Protection Revenue $ 464 Other Sales To Public Authorities 465 Sales To Irrigation Customers 466 Sales For Resale 467 Interdepartmental Sales Total Water Sales $ Other Water Revenues: 469 Guaranteed Revenues(Including Allowance for Funds Prudently Invested or AFPI) $ 470 Forfeited Discounts 471 Miscellaneous Service Revenues _ 472 Rents From Water Property 473 Interdepartmental Rents 474 Other Water Revenues Total Other Water Revenues $ Total Water Operating Revenues $ * Customer is defined by Rule 25-30.210(1),Florida Administrative Code. W-9 GROUP YEAR OF REPORT UTILITY NAME: December 31, SYSTEM NAME/COUNTY: WATER UTILITY EXPENSE ACCOUNTS .1 .2 SOURCE OF SOURCE OF SUPPLY AND SUPPLY AND ACCT. CURRENT EXPENSES- EXPENSES- NO. ACCOUNT NAME YEAR OPERATIONS MAINTENANCE (a) (b) (c) (d) (e) 601 Salaries and Wages-Employees $ $ $ 603 Salaries and Wages-Officers, Directors and Majority Stockholders 604 Employee Pensions and Benefits 610 Purchased Water 615 Purchased Power 616 Fuel for Power Production 618 Chemicals 620 Materials and Supplies 631 Contractual Services-Engineering 632 Contractual Services-Accounting 633 Contractual Services-Legal 634 Contractual Services-Mgt.Fees 635 Contractual Services-Testing 636 Contractual Services-Other 641 Rental of Building/Real Property 642 Rental of Equipment 650 Transportation Expenses 656 Insurance-Vehicle 657 Insurance-General Liability 658 Insurance-Workman's Comp. 659 Insurance-Other 660 Advertising Expense a i r 666 Regulatory Commission Expenses -Amortization of Rate Case Expense 667 Regulatory Commission Exp.-Other 668 Water Resource Conservation Exp. 670 Bad Debt Expense 675 Miscellaneous Expenses Total Water Utility Expenses $ $ $ W-10(a) GROUP YEAR OF REPORT UTILITY NAME: December 31, SYSTEM NAME/COUNTY : WATER EXPENSE ACCOUNT MATRIX .3 .4 .5 .6 .7 .8 WATER WATER TRANSMISSION TRANSMISSION TREATMENT TREATMENT &DISTRIBUTION &DISTRIBUTION CUSTOMER ADMIN.& EXPENSES- EXPENSES- EXPENSES- EXPENSES- ACCOUNTS GENERAL OPERATIONS MAINTENANCE OPERATIONS MAINTENANCE EXPENSE EXPENSES (I) (g) (h) (1) (I) (k) $ r y i I'k" i i t 411p iik' psiginippligiligoillgonm $ $ $ $ S $ W-1 0(b) GROUP YEAR OF REPORT UTILITY NAME: December 31, SYSTEM NAME/COUNTY: PUMPING AND PURCHASED WATER STATISTICS FINISHED WATER USED TOTAL WATER WATER WATER FOR LINE PUMPED AND WATER SOLD PURCHASED PUMPED FLUSHING, PURCHASED TO FOR RESALE FROM WELLS FIGHTING (Omit 000's) CUSTOMERS MONTH (Omit 000's) (Omit 000's) FIRES,ETC. [(b)+(c)-(d)I (Omit 000's) (a) (b) (c) (d) (e) (f) January February March April _ May June July August September October November December Total for Year If water is purchased for resale,indicate the following: Vendor Point of delivery If water is sold to other water utilities for redistribution,list names of such utilities below: SOURCE OF SUPPLY GALLONS CAPACITY PER DAY TYPE OF List for each source of supply: OF WELL FROM SOURCE SOURCE W-11 GROUP SYSTEM YEAR OF REPORT UTILITY NAME: December 31, SYSTEM NAME/COUNTY: WATER TREATMENT PLANT INFORMATION Provide a separate sheet for each water treatment facility Permitted Capacity of Plant(GPD): Location of measurement of capacity (i.e.Wellhead,Storage Tank): Type of treatment (reverse osmosis, (sedimentation, chemical,aerated,etc.): LIME TREATMENT Unit rating(i.e.,GPM,pounds per gallon): Manufacturer: FILTRATION Type and size of area: Pressure(in square feet): Manufacturer: Gravity(in GPM/square feet): Manufacturer: W-12 GROUP SYSTEM YEAR OF REPORT UTILITY NAME: December 31, SYSTEM NAME/COUNTY : CALCULATION OF THE WATER SYSTEM METER EQUIVALENTS TOTAL NUMBER NUMBER OF METER METER EQUIVALENT OF EQUIVALENTS SIZE TYPE OF METER FACTOR METERS (c x d) (a) (b) (c) (d) (e) All Residential 1.0 5/8" Displacement 1.0 3/4" Displacement 1.5 _ 1" Displacement 2.5 1 1/2" Displacement or Turbine 5.0 2" Displacement,Compound or Turbine 8.0 3" Displacement 15.0 3" Compound 16.0 3" Turbine 17.5 4" Displacement or Compound 25.0 4" Turbine 30.0 6" Displacement or Compound 50.0 6" Turbine 62.5 _ 8" Compound 80.0 8" Turbine 90.0 10" Compound 115.0 10" Turbine 145.0 12" Turbine 215.0 Total Water System Meter Equivalents 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)/365 days/350 gallons per day) ERC Calculation: W-13 GROUP SYSTEM YEAR OF REPORT UTILITY NAME: December 31, SYSTEM NAME/COUNTY: 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*which can be served. 3. Present system connection capacity(in ERCs*)using existing lines. 4. Future connection capacity(in ERCs*)upon service area buildout. 5. Estimated annual increase in ERCs*. 6. Is the utility required to have fire flow capacity? If so,how much capacity is required? 7. Attach a description of the fire fighting facilities. 8. Describe any plans and estimated completion dates for any enlargements or improvements of this system. 9. When did the company last file a capacity analysis report with the DEP? 10. If the present system does not meet the requirements of DEP rules: a. Attach a description of the plant upgrade necessary to meet the DEP rules. b. Have these plans been approved by DEP? c. When will construction begin? d. Attach plans for funding the required upgrading. e. Is this system under any Consent Order with DEP? 11. Department of Environmental Protection ID# 12. Water Management District Consumptive Use Permit# a. Is the system in compliance with the requirements of the CUP? b. If not,what are the utility's plans to gain compliance? * An ERC is determined based on the calculation on the bottom of Page W-I3. W-14 GROUP SYSTEM THIS PAGE LEFT BLANK INTENTIONALLY WASTEWATER OPERATION SECTION �/ th r 11a CO Uhl/F / • YEAR OF REPORT UTILITY NAME: Yet T pQce.r„her, ',,,1( WASTEWATER LISTING OF SYSTEM CROUPS List below the name of each reporting system and its certificate number. Those systems which have been consolidated under the same tariff should be assigned a group number. Each individual system which has not been consolidated should be assigned its own group number. The wastewater financial schedules(S-2 through S-10)should be filed for the group in total. The wastewater engineering schedules(S-11 through S-13)must be filed for each system in the group. All of the following wastewater pages(S-2 through S-13)should be completed for each group and arranged by group number. CERTIFICATE GROUP SYSTEM NAME/COUNTY NUMBER NUMBER North Marco Utility Company,In 384-5 N/A S-1 YEAR OF REPORT UTILITY NAME: i J 6 r th mll r(ei /rye December 31,Q SYSTEM NAME/COUNTY: Cu I I i� r SCHEDULE OF YEAR END WASTEWATER RATE BASE ACCT. REFERENCE WASTEWATER NO. ACCOUNT NAME PAGE UTILITY (a) (b) (c) (d) 101 — Utility Plant In Service 5-4(a) S Less: Nonused and Useful Plant(1) 108 Accumulated Depreciation S-6(b) 110 Accumulated Amortization 271 Contributions in Aid of Construction S-7 252 Advances for Construction F-20 Subtotal (-)e'A Add: 272 Accumulated Amortization of e.4 Contributions in Aid of Construction S-8(a) S Subtotal S Plus or Minus: 114 Acquisition Adjustments(2) F-7 115 Accumulated Amortization of Acquisition Adjustments (2) F-7 Working Capital Allowance(3) Other(Specify): WASTEWATER RATE BASE 1 S WASTEWATER OPERATING INCOME S-3 S ACHIEVED RATE OF RETURN (Wastewater Operating Income/Wastewater Rate Base) NOTES: (1) Estimate based on the methodology used in the last rate proceeding. (2) Include only those Acquisition Adjustr,reins 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 Mar JJ YEAR OF REPORT UTILITY NAME: /UOrth CO (J /1dy4 December31,a?tl,a),, SYSTEM NAME/COUNTY: WASTEWATER OPERATING STATEMENT ACCT. REFERENCE WASTEWATER NO. ACCOUNT NAME PAGE UTILITY (a) (b) (c) (d) UTILITY OPERATING INCOME 400 Operating Revenues S-9(a) s 3 33 r 530 Less: Guaranteed Revenue(and AFPI) S-9(a) Net Operating Revenues $_ �- 401 Operating Expenses S-10(a) 403 Depreciation Expense S-6(a) r 4(p Less: Amortization of CIAC _ S-8(a) _ (Ili R ) Net Depreciation Expense $ C ()Fi 406 Amortization of Utility Plant Acquisition Adjustment F-7 407 Amortization Expense(Other than CIAO) F-8 Taxes Other Than Income 408.10 Utility Regulatory Assessment Fee 8,015 408.11 Property Taxes _ _311 gt a l 408.12 Payroll Taxes 408.13 Other Taxes and Licenses 408 Total Taxes Other Than Income $ ($I ?jQ 409.1 Income Taxes — 1 1� 3a 410.10 Deferred Federal Income Taxes 410.11 Deferred State Income Taxes 411.I0 Provision for Deferred Income Taxes-Credit 412.10 Investment Tax Credits Deferred to Future Periods 412.11 Investment Tax Credits Restored to Operating Income Utility Operating Expenses S Utility Operating Income $ 3(36t g5 j Add Back: 530 Guaranteed Revenue(and AFPI) S-9(a) �S 413 Income From Utility Plant Leased to Others _ 414 Gains(losses)From Disposition of Utility Property 420 Allowance for Funds Used During Construction Total Utility Operating Income S I b 9.30 S-3 GROUP F ce o ul 1 l'.1 a 4s i,.. If4 o . 7): i < C---7"VI CC)o2 � ��� -. o W g U f ?. . _ e 1 m gv z EA E. B 0 O „, g Q � 4 E OM 4" in A 0 m y o �~ /... O H 11 r11 O r`7 5 "/"NO Q] 4.J 0V ›, � O E 0. ` O 2o go' Q .40,,,, a W �ti 2 [ i 1 oo E E E `' � c W ecr _ 71 o a g. �yy d w o' c 5 o E N' C z . > ° li C7 fG o V. 2 u g m . ¢] E bal.. p,. ` A � ` � � � y a cco u = 9 '= REQ"!y = m 4 0 y oC - o u U .__ c m m 0 E .o 'm °.3 A 0 8 E'c v ,a m m F. `u� g F O o 3 r00 a� �, .a N � � n } � o u io z U o 6) 0 oUo -2 -2 3w , in c . e u •E .2 . ow V. o=o _-0 . cfi v fA (/) y o .> 0.. U C u U N 0 < o o U at°i a�i " c eo _ _ o C c a W W • c o U 3 2 r, c 3 3 N 0 E 5 , II — at .s -BE c 8 ^ i d 0 G < Q [ a a. UUcnv)Li. tia acca a0Fa000Fin ti F a .) .2O h• Q z z i 5j O 7,, N M 7, vl O N s.1 vl s fz P. -z 7. r O — N P O N M s vl �O 1� m F ... 0 ea rn m▪ u-, v� vn rD rC eO fn .O V b n r n r o0 00 m m a a o. m r., , a+ o, a E. Z �••1 M M M M M Al M M M M M M M M M M M M M M M M M Nl M M M M M M C V1 a M z a £ d d " w 0cc ca Z , ,n W ; a 3 a w w a o r d v 3 '4 W F 0 zza d C I- a ✓+ w z Ma 2 Ga Z z $ � N ',E, F: ` a ,,, I -. N N .p 3 0 a H .g 11 1 w m 8 a .� a - Z < m ` L .. .. E NJ L .ti in IA x 02 _ E W 6 a e Eu g. u ° L Z u� g •� c ru ma u G f z m g 5 u u � T' v u m E E u _ > 7 u_ • — 4 k L2J F. F. E O Z a t L a C7 B 8 e i = a g E 3 u - � E W �' '5 A a. °' z a E ,,,.:3, 'u c = G a C 0. E u m ao y 3 . s g `^ K, o ;a .. : ,5 b s l = W o 2 E t y pyyy[`((.. .^ A F- .. �dy C a ��- N w v) ,.. a F. 8 i v i h O a 3 G N O C § Y 5. V ., ` ,d rJ rJ' &4 3 —O p D g 5 � 1 sa. .a v n. U U n v, a s fe a ce a s a fl F a 0 0 O F 7, F 1 R. U 5 F z z t I- O - N M O -1 M ao N M O- - C eO N M i0' - N M a a M P . Qz O zF 1 YEAR OF REPORT UTILITY NAME: AVor t/t Ma,- co Utl�i�y, �� DeceNber 31,.oa SYSTEM NAME 1 COUNTY: C0 J f 1 e r BASIS FOR WASTEWATER DEPRECIATION CHARGES DEPRECIATION AVERAGE AVERAGE NET RATE APPLIED ACCT. SERVICE LIFE SALVAGE IN IN PERCENT NO. ACCOUNT NAME IN YEARS PERCENT (100%-D)/C (a) (b) (c) (d) (e) 354 Structures and Improvements 355 Power Generation Equipment 360 Collection Sewers-Force 30 3.33% 361 Collection Sewers-Gravity 30 3.33% 362 Special Collecting Structures 363 Services to Customers 40 2.50% 364 Flow Measuring Devices 30 3.33% 365 Flow Measuring Installations 366 Reuse Services 367 Reuse Meters and Meter Installations 370 Receiving Wells 30 3.33% 371 Pumping Equipment 25 4.00% 374 Reuse Distribution Reservoirs • 375 Reuse Transmission/Distribution Sys. 380 Treatment and Disposal Equipment 381 Plant Sewers 382 Outfall Sewer Lines 389 Other Plant Miscellaneous Equipment 30 3.33% 390 Office Furniture and Equipment 15 6.67% 391 Transportation Equipment _ 392 Stores Equipment 393 Tools,Shop and Garage Equipment 394 Laboratory Equipment 395 Power Operated Equipment 396 Communication Equipment 397 Miscellaneous Equipment 398 Other Tangible Plant 30 3.33% 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 I YEAR OF REPORT UTILITY NAME: MJOr6A Mar CO vl f/I/7i, ,t/JC , ecernbe, 31,r]0 SYSTEM NAME/COUNTY: COI 1 her- ANALYSIS OF ENTRIES IN WASTEWATER ACCUMULATED DEPRECIATION BALANCE TOTAL ACCT. AT BEGINNING OTHER CREDITS NO. ACCOUNT NAME OF YEAR ACCRUALS CREDITS* (d+e) (a) (b) (c) (d) (e) _ (f) 354 Structures and Improvements $ $ $ $ 0 355 Power Generation Equipment 0 360 Collection Sewers-Force 63,203 2,801 2,801 361 Collection Sewers-Gravity 23,089 0 362 Special Collecting Structures 0 363 Services to Customers 28,858 0 364 Flow Measuring Devices 4,934 0 365 Flow Measuring Installations 0 366 Reuse Services 0 367 Reuse Meters and Meter Installations 0 370 Receiving Wells 5,500 0 371 Pumping Equipment 54,541 11,450 11,450 374 Reuse Distribution Reservoirs 0 375 Reuse Transmission/Distribution Sys. 0 380 Treatment and Disposal Equipment 0 381 Plant Sewers 0 382 Outfall Sewer Lines 0 389 Other Plant Miscellaneous Equipment 537,292 35,317 35,317 390 Office Furniture and Equipment 578 0 391 Transportation Equipment 0 392 Stores Equipment 0 393 Tools,Shop and Garage Equipment 0 394 Laboratory Equipment 0 395 Power Operated Equipment 0 396 Communication Equipment 0 397 Miscellaneous Equipment 8,904 0 398 Other Tangible Plant 52,607 3,394 3,394 Total Depreciable Wastewater Plant in Service $ 779,506 $ 52,962 $ 0 S 52,962 " Specify nature of transaction. Use()to denote reversal entries. -, 35 f 0 C OjQf l-Z a i l(l c\ 8 i 3 l b S-6(a) • 35? Vrart chtSa5 � — S, 9 0y UTILITY NAME: 1✓O r th {�et+rco U7'/,7`S/, InC Ater++be 3 ; YEAR OF PORT SYSTEM NAME/COUNTY: C 0 II J e r ANALYSIS OF ENTRIES IN WASTEWATER ACCUMULATED DEPRECIATION COST OF REMOVAL TOTAL BALANCE AT ACCT. PLANT SALVAGE AND AND OTHER CHARGES END OF YEAR NO, ACCOUNT NAME RETIRED INSURANCE CHARGES (g-h+i) (c+f-j) (a) (b) (g) (b) (I) (j) (k) 354 Structures and Improvements $ S $ $ 0 $ 0 355 Power Generation Equipment 0 0 360 Collection Sewers-Force 0 66,004 361 Collection Sewers-Gravity 0 23,089 362 Special Collecting Structures 0 0 363 Services to Customers 0 28,858 364 Flow Measuring Devices 0 4,934 365 Flow Measuring Installations 0 0 366 Reuse Services 0 0 367 Reuse Meters and Meter Installations 0 0 370 Receiving Wells 0 5,500 371 Pumping Equipment 0 65,991 374 Reuse Distribution Reservoirs 0 0 375 Reuse Transmission/Distribution Sys. 0 0 380 Treatment and Disposal Equipment 0 0 381 Plant Sewers 0 0 382 Outfall Sewer Lines 0 _ 0 ' 389 Other Plant Miscellaneous Equipment 0 572,609 390 Office Furniture and Equipment 0 578 391 Transportation Equipment 0 0 392 Stores Equipment 0 0 393 Tools,Shop and Garage Equipment 0 0 394 Laboratory Equipment 0 0 395 Power Operated Equipment 0 0 396 Communication Equipment 0 0 at 397 Miscellaneous Equipment 0 8,904 398 Other Tangible Plant 0 56,001 Total Depreciable Wastewater Plant in Service $ 0 $ 0 S 0 $ 0 $ 832,468 • Specify nature of transaction Use()to denote reversal entries. S-6(b) SS 0r54n12q+Ior\ g 48 C-rar.c \ %5C5 55 b 8,g04 / ,y� YEAR OF REPORT UTILITY NAME: IVOr' eli 1V7 fd �lt11Yy, xnc . Decernbw311 SYSTEM NAME/COUNTY: Co j' j� r CONTRIBUTIONS IN AID OF CONSTRUCTION ACCOUNT 271 DESCRIPTION REFERENCE WASTEWATER (a) _ (b) (c) Balance first of year $ 464,124 Add credits during year: Contributions received from Capacity, Main Extension and Customer Connection Charges S-8(a) $ 1,305 Contributions received from Developer or Contractor Agreements in cash or property S-8(b) 0 Total Credits $ 1,305 Less debits charged during the year (All debits charged during the year must be explained below) $ Total Contributions In Aid of Construction S 465,429 Explain all debits charged to Account 271 during the year below: 5-7 �` YEAR OF REPORT UTILITY NAME: /+north 0') Arco U fI f 11y! Sjl tr, tt cetn ber 3),c1 SYSTEM NAME/COUNTY: c1(, "J e r✓ WASTEWATER CIAC SCHEDULE "A" ADDITIONS TO CONTRIBUTIONS IN AID OF CONSTRUCTION RECEIVED FROM CAPACITY, MAIN EXTENSION AND CUSTOMER CONNECTION CHARGES RECEIVED DURING THE YEAR NUMBER OF CHARGE PER DESCRIPTION OF CHARGE CONNECTIONS CONNECTION AMOUNT (a) (b) (c) (d) Residential Impact Fee and line extension fee 1 $ 1,305 $ 1,305 0 0 0 0 0 0 0 Total Credits $ 1,305 ACCUMULATED AMORTIZATION OF WASTEWATER CONTRIBUTIONS IN AID OF CONSTRUCTION DESCRIPTION WASTEWATER (a) (b) Balance first of year $ 291,250 Debits during the year: Accruals charged to Account 272 $ 17,876 Other debits(specify): Total debits S 17,876 Credits during the year(specify): S Total credits $ 0 Balance end of year $ 309,126 S-8(a) North Marro U f/ i i( me, YEAR OF REPORT UTILITY NAME: / Decerri her 31,clo SYSTEM NAME/COUNTY: CO)//e e' 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 INDICATE CASH OR DESCRIPTION PROPERTY AMOUNT (a) (b) (c) N/A $ Total Credits $ 0 • S-8(b) �,/` YEAR OF REPORT UTILITY NAME; No r MCI rev u y, Z�G Deeefi)xr3�,�i7 SYSTEM NAME/COUNTY: Ci o 1 le WASTEWATER OPERATING REVENUE BEGINNING YEAR END ACCT. YEAR NO. NUMBER OF NO. DESCRIPTION CUSTOMERS* CUSTOMERS* AMOUNTS (a) (b) (c) (d) (e) WASTEWATER SALES Flat Rate Revenues: 521.1 Residential Revenues $ 521.2 Commercial Revenues 521.3 Industrial Revenues 521.4 Revenues From Public Authorities 521.5 Multiple Family Dwelling Revenues 521.6 Other Revenues 521 Total Flat Rate Revenues 0 0 $ 0 Measured Revenues: 522.1 Residential Revenues 48,596 522.2 Commercial Revenues 66,537 522.3 Industrial Revenues 522.4 Revenues From Public Authorities 522.5 Multiple Family Dwelling Revenues 268,652 522 Total Measured Revenues 0 0 $ 383,785 523 Revenues From Public Authorities 524 Revenues From Other Systems 525 Interdepartmental Revenues Total Wastewater Sales 0 0 $ 383,785 OTHER WASTEWATER REVENUES 530 Guaranteed Revenues(Including Allowance for Funds Prudently Invested or AFPI) $ 531 Sale of Sludge 532 Forfeited Discounts 534 Rents From Wastewater Property 535 Interdepartmental Rents 536 Other Wastewater Revenues Total Other Wastewater Revenues $ 0 • Customer is defined by Rule 25-30.210(I),Florida Administrative Code. S-9(a) �/ yy� /1 YEAR OF REPORT 4 UTILITY NAME: /vOr' /' /QrCO ( 1 !itfy/1 The • bEremb«310)g SYSTEM NAME/COUNTY: C 0 I 1 ter WASTEWATER OPERATING REVENUE BEGINNING YEAR END ACCT. YEAR NO. NUMBER OF NO. DESCRIPTION CUSTOMERS* CUSTOMERS* AMOUNTS (a) (b) (c) t (d) (e) RECLAIMED WATER SALES A+� Flat Rate Reuse Revenues: /r 540.1 Residential Reuse Revenues S 540.2 Commercial Reuse Revenues 540.3 Industrial Reuse Revenues 540.4 Reuse Revenues From Public Authorities 540.5 Other Revenues 540 Total Flat Rate Reuse Revenues 0 0 $ 0 Measured Reuse Revenues: 541.1 Residential Reuse Revenues 541.2 Commercial Reuse Revenues 541.3 Industrial Reuse Revenues 541.4 Reuse Revenues From Public Authorities 541 Total Measured Reuse Revenues 0 0 $ 0 544 Reuse Revenues From Other Systems , Total Reclaimed Water Sales S 0 • Total Wastewater Operating Revenues $ 383,785 • * Customer is defined by Rule 25-30.210(1),Florida Administrative Code. 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U 2 u u u c.. u u z a F- 4 5 Q ' a co t t Ci v O O $ C - N b a0 O M M rNi A M h a rV 22 h � h 2 b 'C P. r cn Z r- r n r N r-- r-- r r- 1� r- n N n [N r- r- r- r h r. N r N n n r E YEAR OF REPORT r UTILITY NAME: it/Of. 11 /'lTa -Cd of////y/ ,rric r bee ern h« oaaaa SYSTEM NAME/COUNTY: Co it i-a' CALCULATION OF THE WASTEWATER SYSTEM METER EQUIVALENTS TOTAL NUMBER WATER NUMBER OF METER METER EQUIVALENT OF WATER EQUIVALENTS SIZE TYPE OF WATER METER FACTOR METERS (c x d) (a) (b) (c) (d) (e) All Residential 1.0 200 200 5/8" Displacement 1.0 11 11 3/4" Displacement 1.5 0 1" Displacement 2.5 6 15 1 1/2" Displacement or Turbine 5.0 4 20 2" Displacement,Compound or Turbine 8.0 8 64 3" Displacement 15.0 2 30 3" Compound 16.0 0 3" Turbine 17.5 0 4" Displacement or Compound 25.0 2 50 4" Turbine 30.0 0 6" Displacement or Compound 50.0 0 6' Turbine 62.5 0 8" Compound 80.0 0 8' Turbine 90.0 0 10" Compound 115.0 0 10" Turbine 145.0 0 12" Turbine 215.0 0 Total Wastewater System Meter Equivalents 390 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)/365 days/280 gallons per day) For wastewater only utilities: Subtract all general use and other non residential customer gallons from the total gallons treated. Divide the remainder(SFR customers)by 365 days to reveal single family residence customer gallons per day. NOTE: Total gallons treated includes both treated and purchased treatment. ERC Calculation: Single Family Residence Customers 18,865,860 gallons/130 single family customers/365 days=398 gallons per day (the above number represents water gallons supplied to a SFR,not sewer gallon image which is not individually metered) S-ll Mare() U !/I�y ��� YEAR OF REPORT UTILITY NAME: Nark ^^sr- 34 SYSTEM NAME/COUNTY: CO I)'e.r- WASTE WATER TREATMENT PLANT INFORMATION Provide a separate sheet for each wastewater treatment facility Permitted Capacity N/A Basis of Permit Capacity (1) Manufacturer Type (2) Hydraulic Capacity Average Daily Flow Total Gallons of Wastewater Treated Method of Effluent Disposal (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 y� , I YEAR OF REPORT UTILITY NAME: A/Or�l /1?QrCO l/1 f///Yy .nc , 31,40.4.4 SYSTEM NAME/COUNTY: CO 111 er 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 893 2. Maximum number of ERCs*which can be served 904 3. Present system connection capacity(in ERCs*)using existing lines 904 4. Future connection capacity(in ERCs*)upon service area buildout 904 5. Estimated annual increase in ERCs' 0 6. Describe any plans and estimated completion dates for any enlargements or improvements of this system All gravity lines in the system are complete. 7. If the utility uses reuse as a means of effluent disposal,attach a list of the reuse end users and the amount of reuse provided to each,if known. 8. If the utility does not engage in reuse,has a reuse feasibility study been completed? N/A If so,when? 9. Has the utility been required by the DEP or water management district to implement reuse? N/A 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? N/A 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/A c. When will construction begin? N/A d. Attach plans for funding the required upgrading. e. Is this system under any Consent Order with DEP? N/A 12. Department of Environmental Protection ID# N/A ° An ERC is determined based on the calculation on S-11. S-13 THIS PAGE LEFT BLANK INTENTIONALLY Reconciliation of Revenue to Regulatory Assessment Fee Revenue Water Operations ClassA&B Company: NOrt /'7arca uf,li/y, Zfic. For the Year Ended December 31, a„;� A Narw,iNvi Pa3i6ldi writ4i;s,0 dmosTdAGNP.r'41to.4,, .,448%, 8'•::iiap iA.LI8.,?t:gbi7VAN' £144•IMAillat'4I4i..'44!FC;:s,lr,a i-.ii:.;s;Y Ra.t.v%w.7F7F` 1A.;'i t9stl�EiiE¢3f@T+ a:pi', FHFG�1.�'iF�`i-i (a) (c) (d) Gross Water Gross Water Revenues Per Revenues Per Difference Accounts j Sch.W-9 RAF Return (b)-(c) Gross Revenue: Unmetered Water Revenues(460) $ $ g Total Metered Sales(461.1 -461.5) Total Fire Protection Revenue(462.1 -462.2) Other Sales to Public Authorities(464) Sales to Irrigation Customers(465) Sales for Resale(466) Interdepartmental Sales(467) Total Other Water Revenues(469-474) Total Water Operating Revenue $ $ $ LESS:Expense for Purchased Water from FPSC-Regulated Utility Net Water Operating Revenues $ $ $ Explanations; Instructions: For the current year,reconcile the gross water revenues reported on Schedule W-9 with the gross water revenues reported on the company's regulatory assessment fee return. Explain any differences reported in column(d). Reconciliation of Revenue to Regulatory Assessment Fee Revenue Wastewater Operations Class A &B Company: /YO r'th Mar r co U fi/y t Zi1C . For the Year Ended December 31, eSd cQ33-- 14MIPOSMAintGlilli�yiffii[di''MUI MMEISr[FilAvo7i i.isHIH?aEa'-. .4 xEs trey,#'t,,k;,:'a,464ni!Se&gl.,;,,k'ANie4tW Eh��t�'Ay,}:e;nge ,..:v%u,� '� FF+ins�410-'t in�ICNe 9iMPtlHK1Ni*39'+ i t.vve a2�aK£BYb?l E' (a) -- (b) (c) (d) Gross Wastewater Gross Wastewater Revenues Per Revenues Per Difference Accounts Sch.S-9 RAF Return (b)-(c) Gross Revenue: Total Flat-Rate Revenues(521.1 -521.6) S I$ $ Total Measured Revenues(522.1 -522.5) 3 e 3 7 8 5 3 O Q_q 3 i,a 9()) Revenues from Public Authorities(523) Revenues from Other Systems(524) Interdepartmental Revenues(525) Total Other Wastewater Revenues(530-536) Reclaimed Water Sales(540.1 -544) Total Wastewater Operating Revenue $ 3/ 185 $ 3s 1 f Q(O[] ;$ (3t a S y') LESS:Expense for Purchased Wastewater J from FPSC-Regulated Utility a {73 1 2 a 1 Net Wastewater Operating Revenues ,S I(OG b Q Q $ j ( 9, (� q 5 $ Z3 a p Explanations: U d Peecoe(le_ as depbs accrual CACCourcf(r5 . Instructions: For the current year,reconcile the gross wastewater revenues reported on Schedule S-9 with the gross wastewater revenues reported on the company's regulatory assessment fee return. Explain any differences reported in column(d). NORTH MARCO UTILITY COMPANY, INC. 12/31/2022 Supplemental Schedule, Page S-10(a) Miscellaneous Expense Acct. #775 Annual Report 150.00 Fees, Officer 7,200.00 NSF/Bank fees 53.00 Office Expense 301.00 Permits, Fees, & Dues 15.00 Repairs & Maintenance 8,508.00 Telephone 1,097.00 TOTAL 17,324.00