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BEFORE THE PUBLIC UTILITIES COMMISSION

OF THE STATE OF CALIFORNIA

Application of California-American Water Company (U210W)

for Authorization to Increase its Revenues for its General Office

by $5,499,716 or 33.51% in the year 2009; $424,049 or 1.94%

in the year 2010; and $456,078 or 2.04% in the year 2011

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GENERAL OFFICE

WORKPAPERS

FINAL APPLICATION

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Date: January 30, 2008

20900:6637277.1

Lenard G. Weiss

Lori Anne Dolqueist

Sarah E. Leeper

STEEFEL, LEVITT & WEISS

A Professional Corporation

One Embarcadero Center, 30th Floor

San Francisco, CA 94111-3719

Telephone: (415) 788-0900

Facsimile: (415) 788-2019

E-mail: LWeiss@steefel.com

E-mail: LDolqueist@steefeLeo m

E-mail: SLeeper@steefel.com

Attorneys for California-American Water

Company


CALIFORNIA AMERICAN WATER COMPANY

2008 GENERAL OFFICE RATE CASE

TABLE OF CONTENTS

GENERAL OFFICE WORKPAPERS

WORKPAPER

DESCRIPTION

ELECTRONIC

FILE NAME

WORKPAPER

REFERENCE

Allocation of General Office Costs to 2009 4 Factor Determination 11-13

Districts

Allocation of Workers Compensation 2009 4 Factor Determination 11-13

Costs to D~stricts

Allocation of Property Costs to Districts 2009 4 Factor Determination 11-13

Allocation of OPEB Costs to Districts 2009 4 Factor Determination 11-13

AIIocahon of Pension Costs to Districts 2009 4 Factor Determination 11-13

Allocation of Postage Costs to Districts 2009 4 Factor Determ~nahon 11-13

Combined OPEB Ehglble Employees 2009 4 Factor Determination 11-13

4-Factor Allocation Detail 2009 4 Factor Determination 11-13

2006 O&M Expense 2009 4 Factor Determination 11-13

Headcount Summary 2009 4 Factor Determination 11-13

Gross UPtS 2009 4 Factor Determination 11-13

Payroll by District 2009 4 Factor Determination 11-13

Average Customer Connections 2009 4 Factor Determination 11-13

Chular, Ralph Lane, Ambler Assets 2009 4 Factor Determination 11-13

Toro Acquisition Ratebase & Opex 2009 4 Factor Determination 11-13

Statements of Income 2009 4 Factor Determination 11-13

2006 Payroll

Property, Plant & Equipment

Accumulated Depreciation

Rate Base

Additions Detail

Retirements Detad

Depreciation Detail

Organization Structure (CA Corp)

Detail of Labor costs for CA Corp

Organization Structure (Local Service

Company)

Detail of Labor costs for Local SC

0ncludlng % CapEx and OpEx) and

Allocations to each western state

Summary of Labor costs by department

2009 4 Factor Determination 11-13

GO Rate Base- CA Corp

GO Rate Base- CA Corp

GO Rate Base- CA Corp

GO Rate Base- CA Corp

GO Rate Base- CA Corp

GO Rate Base - CA Corp

CalCorp Labor_011808

CalCorp Labor_011808

Local SC Details 011808

Local SC Details 011808

Local SC Details 011808

GO-100

GO-10"~

GO-102

GO-103

GO-104

GO-105

GO-106

GO-107

GO-108

GO-109

GO-110

GO-111

G©-112

GO-113

GO-114

GO-115

G©-116

GO-117

GO-118

GQ-119

GO-120

GO-121

GO-122

GO-123

GO-124

GO-125

GO-126

GO-127


CALIFORNIA AMERICAN WATER

ALLOCATION OF GENERAL OFFICE COSTS

ALLOCATION FOR 2009 BASED ON 4 FACTOR

Amount to Allocate

Workpaper

2009 Allocations Based on 2006 GO Rate Case

2003-2008 4 Factor Actual Actual Actual Actual Est Est

AIIoc %. AIIoc % 2003 2004 2005 2006 2007 2008_

10,018 658 14,273,861 13,433,062 17,246,705 16 474,376 15,421,676

GO-100

2009

15,677,624

D~stricts Receivnq Allocations

Coronado 11 9% 1080% 1,192,220 1,698,590 1 598.534 2,052,358 1,960,451 1,835,179

Los Angeles 16 0% 13 54% 1,602,985 2,283,818 2,149~290 2,759,473 2 635,900 2,467,468

Village 12 1% 13 39% 1,212 258 1,727,137 1,625,401 2,086,851 1,993,400 1,866,023

Toro 0 27% 0 0 0 0 0 0

Chualar and Ralph Lane 0 16% 0 0 0 0 0 0

Ambler Park 0 37% 0 0 0 0 0 0

Monterey Wastewater 2 28% 0 0 0 0 0 0

Monterey 24 4% 31 01% 2,444,552 3,482,822 3,277,667 4,208,196 4,019,748 3.762,889

Felton 0 8% 1 54% 80,149 114 191 107,464 137,974 131,795 123,373

Sacramento 33 4% 24 75% 3,346,232 4,767.470 4,486,643 5,760,399 5,502,442 5,150,840

Larkfield 1 4% 1 89% 140,261 199,834 188,063 241,454 230,641 215,903

1,693,430

2,122,623

2,099,455

42 531

24.617

58,553

356,835

4,861,946

240,765

3,879,793

297,075

Total 100 00% 100 00% 10,018,658 14,273,861 13 433,062 17,246,705 16,474,376 !5,421,676 15,677,624


CALIFORNIA AMERICAN WATER

ALLOCATION OF WORKERS COMPENSATION COSTS

ALLOCATION FOR 2009 BASED ON PAYROLL DOLLARS

Workpaper G0-101

2009

Payroll

Allocations Based on 2006 GO Rate Case

2003-2008 Factor Actual Actual Actual Actual Est Est

AIIoc % AIIoc % 2003 2004 2005 2006 2007 2008 2009

Amount to Allocate

939,229 96!,566 788,469 757,795 627 694 621,883 649,079

Districts Receivnq Allocations

CA Corporate 1.56% 14,659 15,007 12,306 11,827 9,797 9,706

Southern O~vislon Corp 1.63% 15 280 15,644 12,628 12,329 10,212 10,117

Coastal Dw~sion Corp 4.73% 44,462 45,519 37,325 35,873 29,714 29,439

Northern Divls~on Corp 5.31% 49 860 51,046 41,857 40,228 33,322 33,013

Coronado 8 84% 9 80% 82,998 84,972 69,675 66,965 55,468 54,954 63,603

Los Angeles 13 13% 11 95% 123,355 !26,289 103,555 9£,526 82,439 81,676 77,574

Village 6,70% 7 87% 62,892 64,387 52,797 50,743 42,031 41,642 51,061

Toro 0 16% 0 0 0 0 0 0 1,068

Chualar and Ralph Lane 0.32% 0 0 0 0 0 0 2,077

Ambler Park O 00% 0 0 O 0 0 0 0

Monterey Wastewater 2 96% 0 0 0 0 0 0 19,225

Monterey 36 94% 40.34% 346,930 355,180 291,242 279,912 231,856 229,709 261,863

Felton 2 00% 3 21% 18,755 19,201 15,74~ 15,132 12,534 12,418 20,838

Sacramento 17 24% 20 83% 161,899 165,750 135,912 130,625 108,t99 107,197 135,184

Larktield 1 93% 2 56% 16,140 18,571 15,228 !4,635 12,123 12011 16,585

I-otat 100,00% 100 00% 939,229 961,566 788,469 757,795 627,694 621,883 649,079


CALIFORNIA AMERICAN WATER

ALLOCATION OF PROPERTY INSURANCE COSTS

ALLOCATION FOR 2009 BASED ON FOUR FACTOR

Amount to Allocate

Workpaper

2009 Allocations Based on 2006 GO Rate Case

2003-2008 4 Facto[ Actual Actual Actual Actual Est Est

Alloc % AIIoc % 2003 2004 200._~5 2006 2007 2008

934,757 871,210 222,384 315,592 361,118 351,000

GO-102

2009

385,000

Districts Receivnq Allocations

Coronado 4 13% !0 80% 38,566 35,945 9,175 13 021 14 89£ 14,482 41,588

Los Angeles 14 17% 13 54% 132,491 123,484 31,520 44,732 51,184 49,750 82,126

Wllage 12 98% 13 39% 121,301 113,054 28,858 40 953 46 861 45,548 5!,557

Toro 0 27% 0 0 0 0 0 0 I, 044

Chua’ar and Ralph Lane 0 16% 0 0 0 0 0 0 605

Ambler Park 0 37% 0 0 0 C 0 0 ~ ,438

Monterey Wastewater 2 28% 0 0 0 C 0 0 6,763

Monterey 3662% 31 01% 342,287 319,018 81,432 115,583 132234 128,526 1!9,396

Fetton 1 £7% i 54% 18,404 17,153 4,378 6,214 7 110 6,911 5,913

Sacramento 27 40% 24 75% 256,082 238,873 60,923 86 458 98 930 96,159 95,277

Larkfie~cJ 2 74% ¯ ~9% 25,625 23,883 6,096 8,652 9 900 9,622 7,295

Total 100 00% 100 00% 934,757 871,210 222,384 315 592 361 118 351,000 385,000


CALIFORNIA AMERICAN WATER

ALLOCATION OF OPEB COSTS

ALLOCATION FOR 2009 BASED ON RELATIVE LABOR DOLLARS

FOR ALL ELIGIBLE EMPLOYEES

2009

Workpaper GO-103

OPEB

Allocations Based on 2006 GO Rate Case

2003-2008 Factor Actual Actual Actual Actual Est Est

AIIoc % Alloc % 2003 2004 2005 2006 2007 2008 2009

Amount to Allocate 979,780 1,076,097 1,19956C 1,014887 677 841 626,654 645,467

D~stricts Receivnq Allocations

CA Corp ~ 56% 15292 16,795 18722 15,840 10,579 9,780

Southern Division Corp " 63% 15 940 17,507 19,516 t6,511 1 ",028 10,195

Coastal D~ws~on Corp 4 73% ~6 382 50,941 56,786 48,044 32,088 29,665

Northern D~ws~on Corp 5 31% 52 013 57 126 63,680 53,876 35,984 33,267

Coronado 8 84% 10 35% 86 581 95,092 106,003 89,683 59,899 55,376 66,794

LosAngetes 13 ~3% 19 70% 128,681 141,331 157,546 133,292 89,025 82,303 127,161

V~llage 6 70% 6 60% 65 607 72,056 80,324 67,958 45,389 41,961 42 625

Toro C 0 0 0 0 0 0

Chualar and Ralph Lane 0 0 0 0 3 0 0

Ambler Park 0 0 0 0 9 0 0

Monterey Wastewater 4 27 % 6 0 0 0 3 0 27,566

Monte-ey 36 94% 51 59% 361,908 397,486 443,090 374,876 250,379 231,471 332,973

Felton 2 00% 1 89% 19,555 21,488 23,953 29,266 13,535 12,513 12,176

Sacramento !7 24% 4 58% 168,889 185,492 206,774 174,941 116,843 108,019 29,544

Larkfield 1 93% 1 C3% "8,923 20,783 23,167 19,601 13,091 12,103 6627

Total !00 00% 100 00% 979,780 1,076,097 1 199,560 1,014,887 677,841 626,654 645,467


CALIFORNIA AMERICAN WATER

ALLOCATION OF DEFINED BENEFIT PENSION

ALLOCATION FOR 2009 BASED ON RELATIVE LABOR DOLLARS

FOR ALL ELIGIBLE EMPLOYEES

Workpaper GO-104

2O09

Pension

Allocations Based on 2006 GO Rate Case

2003-2008 Factor Actual Actual Actual Actual Est Est

AIIoc % AIIoc % 2003 200._._~4 2005 2006 2007 2008 2009

Amount to Allocate 585,490 5201671 764,251 1.945 031 1,403,568 1,950,443 2,003,737

Districts Receivnq Allocations

CA Corp

Southern Division Corp

Coastal D~wsion Corp

Northern Dw~s~on Corp

Coronado

Los Angeles

Village

Toro

Chualar and Ralph Lane

Ambler Park

Monterey Wastewater

Monterey

Felton

Sacramento

Larkfield

1 56% 9 138 8,126 11,928 30,357 21,906 30,441

1 63% 9,525 8,471 12,434 31,644 22,835 31,732

4 73% 27,716 24,648 36,179 92,075 66,443 92,332

5 31% 31,081 27,640 40 571 103,254 74,510 103,541

8 84% 10 35% 51.739 46,011 67 535 171,878 I24,030 172,357 207,351

1313% 19 70% 76,896 68 383 100,374 255.454 184,340 256,164 394,749

6 70% 6 60% 39,205 34,865 51,175 130,241 93,984 130,603 132,321

0 0 0 0 0 0 0

0 0 O 0 0 0 0

0 0 0 0 0 0 0

4 27% 0 0 0 0 0 0 85,575

36 94% 51 59% 216,267 192,324 282,297 718,450 518,446 720,449 1,033.656

2 00% 1 89% 11.691 10,397 15.261 38.839 28 027 38,947 37,797

17 24% 4 58% 100,924 89,751 131,738 335,274 241 940 336,207 91,715

1 93% 1 03% 11,308 10,056 14 760 37,565 27,107 37.669 20,573

Total 100 00% 100.00% 585,490 520,671 764,251 1,945,031 1.403,568 1,950,443 2,003,737


CALIFORNIA AMERICAN WATER

ALLOCATION OF POSTAGE

ALLOCATION FOR 2009 BASED ON 2006 ACTUAL BILLS

Workpaper

GO-105

Amount to Allocate

Districts Receivrl£ Allocations

Coronado

Los Angeles

Village

Toro

Chualar and Ralph Lane

Ambler Park

Mo~qterey Wastewater

Monterey

Felton

Sacramento

Larkfleld

2003-2008 # Of 2009 Actual

Allot % Bdl_._~_s AIIoc % 2003

440.921

11 92% 137.858 9 07°,/o 52.560

15 94% 177.905 11 70% 70.303

12 08% 264.373 17 39% 53.281

4.896 0 32% 0

2.532 0 17% 0

4.692 0 31% 0

23,843 1 57% 0

2440% 509.144 33 4£% 107.576

0 76% 8.692 0 57% 3.363

33 48% 370.841 24 39% 147.640

1 41% 15.606 1 03% 6.198

Allocations Based on 2006 GO Rate Case

Actual Actual Actual Est Eat

2004 2005 2006 2007 2008 2009

441.907 453 412 459.897 462.680 471.394 483.179

52,678 54,049 54 822 55,154 56,193 43,811

70,461 72,295 73 329 73 773 75,162 56,538

53.400 54.790 55.574 55.910 56.963 84.018

0 0 0 0 0 1.556

0 0 0 0 0 805

0 0 6 0 0 1,491

0 0 0 0 0 7.577

107.8!8 11C.623 112.206 112.885 115.011 161,806

3.370 3.458 3 507 3.529 3.595 2.762

147.970 151.823 153 994 154.926 157.844 117 854

8.212 8,374 6 465 6.504 6.626 4.960

Totat

Total Per MD Operating Report

Difference (Toro. not ~n 2006 actuals)

100 00% 1 520 382 100 00% 440.921 441.907 453.412 45£ 897 462.680 471.394 483.179

1,515,486

(4,896)

Bill Estimates ( For Un=t~ not deta=led separately)

Toro

Customers

Number of bills sent annually

Total BilLs

Chualar and Ralph Lane

Customers

Number of bdls sent annua!ly

Total Bills

Ambler Park

Customers

Number of b~lls sent annually

Total B{lls

408

12

4,896

211

12

2,532

391

12

4.692

Total Monte,ey Water B~lls

Less Chualar and Ralph Lane

Less Ambler =ark

516,368

2,532

4,692

Monterey V~’ater w/out above 509 144


CALIFORNIA AMERICAN WATER COMPANY

GENERAL OFFICE - 2008 GENERAL RATE CASE

COMBINED OPEB ELIGIBILITY

Workpaper GO-106

Ehb~blhly Criteria Hire date prior to t/1/02

Eligible Employees

% Total

OrigStart Co HomeBU Number JobTyp Description

7/28/1978 8 51005 5006837 403602 Mgr Bus~ness Performance

11/13/1981 5 51005 17003411 404772 President (States)

2/11/1985 5 51006 5000012 405602 Supt Opns I

8/26/2002 5 51006 50045520 F46WU8 Customer Service Clerk/Teller

10/1/1986 5 51006 5000750 T46WUB Customer Service Clerk~q-eller

11/15/1978 5 51012 3000298 604056 Mgr Rates & Regulahons

1/24/1990 5 51012 3018479 605506 Sr Analyst Fmanctal

12/5/1997 5 51012 3001943 602506 Intmd Financial Analyst

5/7/2001 5 51016 5009203 405152 Spec~ahst Ma}nt Service

6/26/2000 5 51027 5010000 606006 Sr Eng~neenng l ech

6/11/1992 5 52005 5000079 403402 GM [T 100ee’s

7/0/1990 5 52017 5000053 L03WUB Laboralory Technician

PayGrade Job Step AnnualSalary HourlyRate BS

LOS 85.350 41 034 A

ML4 !87.700 90 24 A

L07 80.200 38.558 A

5 49.338 23 72 A

5 49.338 23 72 A

L06 140,750 67 668 A

LOS 80,368 38 638 A

L09 69.345 33 339 A

L10 62,750 30 168 A

L10 55,700 26 779 A

L06 133,000 63 942 A

5 58,302 28 03 A

8/28/1978 5 53006 5000103 M42WNB

1/15/1979 5 53006 5000131 X10WNB

1/15/1979 5 53006 5000119 406402

1/22/1979 5 53006 5000113 U20WNB

8/11/1980 5 53006 5000127 C27WNB

3/1/198t 5 53006 5000117 405152

7/6/1981 5 53006 5000124 406402

9/1/1982 5 53006 5000076 F2 lVVNB

5/2211989 5 53006 5000111 M42WNB

9/18/1989 5 53006 5000105 F21WNB

9/2/1997 5 53006 5000129 S37V~4B

12/28/1998 5 53006 5002358 U 19VVNB

6/26/2001 5 53006 5009455 U19WNB

Meter Reader

Senior Foreman

Supvr Opns I

Uhhty Worker I

Customer Field Representative

Speclahst Malnt Service

Supvr Opns I

Foreman

Mete~ Reader

Foremen

Sr Utlhty Worker

UhNy Worker

Ut~hly Wcrker

L08

L10

L08

55,022 25 453 A

63.767 30 657 A

84,750 40 745 A

52,004 25 002 A

56,!68 27 004 A

63,853 30 697 A

78,70D 37 637 A

02,173 29 891 A

48.455 23 296 A

60.672 29 169 A

60,!54 28 92 A

58,420 25 926 A

54,005 26 003 A

798,222

798,222 10 35%

3/19/1973

111111951

9/9/1985

3/27/1989

7/25/2001

8/6/2001

10/13/2004

10/28/2002

7/15/2002

4/30/2001

2117/1999

111/1997

11/18/1991

11/1811991

3/25/1991

10f15/1990

6125/1990

3/20/1989

8/24/1981

1/22/1979

3/30/1987

9/6/1988

6/2412002

3/20/1978

9/21/1967

1/5/1901

21711985

10/4f2004

812612003

12/10/2002

7/30/2001

81712000

812311999

2/23!1999

212211999

6/22f1998

6/15! 1998

61811998

10/I 7/1994

9/20/1993

5 54001 5000191 406402

5 54001 5000171W15WNB

5 54001 5000167 405602

5 54001 5000145 406402

5 54001 5009708 406052

5 54001 5009744 404502

5 54001 50170145 P22WUB

5 54001 50055245 T49WUB

5 54001 50039560 T50WUB

5 54001 5009189 P22WUB

5 54001 5002831 T12WUB

5 54001 5000170 P23WUB

5 54001 5000095 ~18WUB

5 54001 5000176 L18WUB

5 54001 5000163 P22WUB

5 54001 5000054 T49WU8

5 54001 5000148 P38WUB

5 54001 5000078 T51WUB

5 54001 5000150 P24WUB

5 54001 5000162 T53WUB

5 54005 5000093 406402

5 54005 5000153 405602

5 54005 50036513 T47WUB

5 54005 5000157 E88WU8

5 54006 5000159 406402

5 54006 5000189 405402

5 54006 5000066 406402

5 54006 50169006 U19WgB

5 54006 80099256 U46WUB

5 54006 50129710 C45WUB

5 54006 5009742 E09WUB

5 54006 5007252 U46VVUB

5 54006 5004412 U44WUB

5 54006 5002840 U44WUB

5 54006 5002890 M42WU8

5 54006 5000769 U44WUB

5 54006 5000765 U45VVUB

5 54006 5000764 W52WUB

5 54006 5000195 L40WUB

5 54006 5000151 U45WUB

Supvr Opns I

LOS

Watershed Carelaker

Supl Opns I L0/

Supvr Opns I

L08

Supvr SCADA

L09

Mgr Produchon

L06

Pump Operator Gr 1

Trealment Plant Op (Grade II)

Treatment Plant Op (Grade III)

Pump Operator Gr 1

Trealment Plant Op

Pump Operator Gr 2

Landscape Maintenance

L~ndscape Malntenaece

Pump Operator Gr 1

Treatment Plant Op (Grade II)

Production Forelnan Grade III

Treatment Plant Op (Grade IV)

Pump Operator Gr 3

Treatment Plant Oper Foreman

Supvr Opns I

L08

Supt Opns I

Customer Service RepfTeller

Produchon Spec~ahst

Supvr Opns I

5upvr Opns I

Supvr Opns I

Utddy Worker

U01~ty Worker I Grade I

Customer Servlceperson

Eng~neenn 9

Tech

U018y Worker I Grade I

Utility Worker II~Grade II

Utility Worker II-Grade II

Meter Reader

Utility Worker II-Grade II

U01~ty Worker II-Grade III

Water Conserva0on Spec~ahst

Lead Waler Conservation Spec

UONy Worker II-Grade III

L07

L08

LOS

L08

2

5

5

5

5

5

5

5

5

5

5

5

1

4

1

5

5

5

5

5

5

5

5

5

5

84,150 40 457 A

51,208 24 619 A

92,600 44 519 A

80,000 38 462 A

68,000 32 692 A

115,000 55 288 A

51.646 24.83 A

59,114 28 42 A

61,361 29 51 A

57,117 27 46 A

58,406 28 08 A

59,114 28 42 A

51,979 24 99 A

51,979 24 99 A

5/,117 2746 A

59,114 28.42 A

63,378 80 47 A

64,750 31 13 A

61,651 29 64 A

69,992 33 65 A

78,000 37 5 A

99,050 47 62 A

47,736 22 95 A

56,846 27 33 A

84,150 40 457 A

84,150 40 457 A

84,150 40 457 A

44,574 21 43 A

53,019 25 49 A

51,667 24 84 A

58.074 27 92 A

53,747 25 84 A

56,285 27 05 A

56,285 27 06 A

53,747 25 84 A

56,285 27 06 A

57,637 27 71 A

55,390 26 63 A

72,000 34 62 A

57,637 27 71 A


CALIFORNIA AMERICAN WATER COMPANY

GENERAL OFFICE - 2008 GENERAL RATE CASE

COMBINED OPEB ELIGIBILITY

Workpaper GO-106

Ehblblllly Crdena H~re date prior to 1/1/02

Eligible Employees

% Total

Orig Start Co Home BU Number Job Typ Description

3/22/1993 5 54006 5000173 U45WUB UBIdy Worker li-Grade III

3/t4/1989 5 54006 5000089 T48WUB Meter Repmr Techmcian

!123/1989 5 54006 5000178 Z42WUB Small Crew Foreman IV

1/16/1989 5 54006 5000166 T48WUB Meter Repmr Techmc[an

1/16/1989 5 54006 5000180 S57WUB Small Crew Foreman Grade II

8/22/1988 5 54006 5000154 U44WUB Ut~ldy Worke[ II-Grade II

3/21/1988 5 54006 5000185 S58WUB Small Crew Foreman Grade III

3/21/1988 5 54006 5000194 S58WUB Small Crew Foreman Grade Ill

1/6/1986 5 54006 5000187 C45WUB Customer Servlceperson

10/21/1985 5 54006 5000184 C45WUB Customer Serv~ceperson

8/1/1983 5 54006 5000164 B01WUB Backhoe Operator

7/25/1983 5 54006 5000200 C45WUB Cuslomer Se~ceperson

2/4/1983 5 54006 5000201 M42WUB Meter Reader

7/29/1981 5 54006 5000183 T48WUB Meter Repa~rTechn~c~an

7/14/1981 5 54006 5000186 L18WUB Landscape Maintenance

112611981 5 54006 5000!79 M42WUB Meter Reader

5/19/1980 5 54006 5000188 M98"WU8 Meier Reader Coordlnalor

2/12/1970 5 54006 5000102 C45WUB Customer Servlceperson

1/22/1979 5 54006 5000143 S57WUB Small Crew Foreman Grade II

4/25/1977 5 54006 5000172 W53WUB Warehouse Technician

10/8/1973 5 54006 5000140 W52VVUB Water Conservation Specialist

1/3/1989 5 57017 5000095 405752 Supt Water Quahly

4/18/2005 5 57017 50205565 L15WUB [ aborato’y Tecqn~c~an Grade

10/19/1987 5 57018 5000168 602406 HR Generahst

PayGrade Job Step AnnualSalary HourlyRateBS

5 57,637 27 71 A

4 54,330 26 12 A

63,669 30 61 A

5 56,826 27 32 A

59,197 28 46 A

5 56,285 27 06 A

63,378 3O 47 A

63,378 30 47 A

5 54,974 26 43 A

4 54,142 26 03 A

5 61,110 29 38 A

5 54,974 26 43 A

5 53,747 25 84 A

5 56,826 27 32 A

21 57,117 27 46 A

5 53,747 25 84 A

5 56,014 26 93 A

5 54,974 26 43 A

59,197 28 46 A

5 57,866 27 82 A

5 55,390 26 63 A

L08 85,000 40 865 A

3 53,726 25 83 A

L09 57,550 27 568 A

3.979.179

3,979,179

51 59%

11124!2003 5 54053

10/27/2003 5 54053

8/11/2003 5 54053

3/29/2003 5 54053

8/5/2002 5 54053

50116179 W22WUB W/WW Plant Operator I]

50110661 W2WUB WANW Plant Operator II

50122468 W22WUB W/VVVV Plant Operator II

50075191 W22WUB W/WW Plant Operatcr II

50043341 W35WUB Wastewater Foreman

4 61,152 29 40 A

5 64.418 30 97 A

5 64,418 30 97 A

5 64,418 30 97 A

4 75,026 36 07 A

329,430

329,430

4 27%

10/16/1987 5 55001

8/31/1998 5 55001

2/13/1995 5 55001

6/18/1983 5 55005

4/21/1986 5 55005

8/11/1998 5 55005

11/16/1998 5 55005

/0/17/1977 5 55006

51911978 5 55006

10/10/2005 5 55006

7/5/2005 5 55006

10t31/2003 5 55006

5/27/2003 5 55000

4/1/2002 5 55006

3/25/2002 5 55006

1/5/1998 5 85006

5!14!1990 5 550C6

4116/1990 5 55006

5/8/1989 5 55006

51511986 5 55006

3/14/1983 5 550C6

9/28/1981 5 55006

9/15/1980 5 55006

11/26/1979 5 55006

12/21/1998 5 58017

5000057 P38WND Produchon Foreman

5000801 P40WUB Pump Operator

5000037 P40WdB Pump Operator

12000090 406402 Supvr Opns I L08

5000025 405152 Specialist Ma~nt Service L10

5000772 605206 Speeiahst Opns L10

5001942 405602 Supt Opns 1 L07

5000040 F21WNB Foreman

5000047 406402 Supvr Opns I L08

50243194 ’J20WUB Utddy Worker I

50222333 M42WUB MeterNeader

50112454 U20WUB Utihty Worker I

50084641 U2OWUB Ut~hly Worker I

50021026 U21WUB Utility Worker il

50018723 M42WUB Meter Reader

5000717 P40WUO Pump Operator

5000039 U21VVUB Ullhly Worker II

5000038 U21WUB Uhhly Worker II

5000050 F34VVUB F~eld ClerkJUlll~lyperson

5000036 E12VVUB Equipment Operator

5000062 E12WUB EqLnpment Operalor

5000030 U21~.~JB Uhhty Worker II

5000060 C34WUB Customer Serwce ~4epresenlat~v

5000027 S20WUB Sr Customer Service Rep

5006805 607706 Supvr Water Quality L09

1

4

4

4

4

5

5

5

5

5

5

5

5

5

5

67,744 32 569 A

55,536 26 70 A

55,536 26 7O A

68,750 33 053 A

68,400 32 885 A

60,000 26 846 A

96,650 48 466 A

62,910 30 245 A

72,660 34 928 A

49,650 23 87 A

53,186 25 57 A

51,626

51,626

24 82 A

24 82 A

54,870 26 38 A

53,581 25 76 A

55,536 26 70 A

55,723 26 79 A

55,723 26 79 A

52,229 25 11 A

72,000 34 62 A

72.000 34 62 A

55.723 26 79 A

53,373 25 66 A

56.014 26.93 A

68,600 32 981A

!,519,634 1,519,634 19 70%


CALIFORNIA AMERICAN WATER COMPANY

GENERAL OFFICE - 2008 GENERAL RATE CASE

COMBINED OPEB ELIGIBILITY

EIIb~blhly Criteria H~re date prior Io 1/|/02

Workpaper GO-106

Eligible Employees

% Tolal

Orig Start Co Home BU Number Job Typ Description

2/6/1984 5 55101 5000092 P22WUB Pump Operator Gr 1

2/3/1986 5 55106 5000018 605206 Spec~ahst Opns

1011211998 5 55106 5000820 406402 Supvr Opns I

515/2003 5 55106 50080956 U19WUB Utility Worker

2/7/1994 5 55106 5000009 U19VVUB Ul=l~ty Worker

2/10/1986 5 55106 5000016 U19WUB Ut=l=ty Worker

11/4/1985 5 55106 5000008 U19WUB Utility Worker

3/25/1983 5 55106 5000005 U19WUB Utlhty Worker

1/17/1979 5 55106 5000011 U19WUB Ut~htyWorker

PayGrade Job Step AnnualSalary HourlyRate B S

5 56,618 27.22 A

L10 56,100 26 971 A

L08 64,050 30.793 A

6 53.123 25.54 A

6 53,123 2554 A

6 53,123 25.54 A

6 53,123 2554 A

6 53,123 2554 A

6 67,000 32 21 A

509,384

509.384

6 60%

8/2/1976 5 56001 5006815 405152 Spec~al=sl Ma~nt Serv=ce

12/17/2001 5 56001 5010769 600206 Adm~n Assl (N)

1/15/1988 5 56005 5006853 605206 Spec=alist Opns

5/9/1973 5 56006 5010132 406402 Supvr Opns I

10/8/1980 5 56006 10000084 S15WNB Sr Clerk

10/11/1999 5 56006 5005845 404402 Mgr Opns

L10 68,600 32 981 A

L13 41.540 19 971 A

L10 59,750 28 726 A

L08 73,550 35 361 A

37,627 18 09 A

L07 72,000 34 615 A

353.067

353,067

4 58%

1/20/1988 5 56105 5006828 406402 Supvr Opns I

L08 79,200 38 077 A

79,200

79,200

1 O3%

5/22/1978 5 56306 5006838 406402 Supvr Opns I

8/8/2000 5 56306 5009993 W25WNB WAh/VVSystem Operator II

LOS 84,150 40 457 A

6!,356 29 498 A

145,506

145,506

1 89%

I oral

7713621 59

100%


Cahforn~a American Water

4 Factor Allocation

For AIIocaung Cahfornia Corp and Service Company Costs to Distncts In Cahfornia

Prepared by G Paquette

11/13/2007

O&M Ex~enselExcludin~ ]

Net Ne~]ahve Satva~e)

Coronado $12,064 176 17 33% 25%

Los Angeles $9.819,625 14 10% 25%

V~llage 818,222.788 21 86% 25%

T~ro $231 704 0 33% 25%

Chualar and Ralph Lane $77 179 0 11% 25%

Ambler Park 0 00% 25%

Motlterey Waslewater $1 621,824 2 33% 25%

Mtont~r~y $19.092.699 27 42% 25%

Felton $789 399 1 13% 25%

Sacramento $9,721.763 13 96% 25%

Larkfield $984,930 1 41% 25%

Gross UPIS

Payroll

Percenta~e_s ~ Amounts J ~

$27,245.600 4 13% 25% $1,248,240 980% Z5%

$81,174.300 12 29% 25% $1 822,441 11 98% 25%

575.008 300 11 345% 25% $1 002 096 7 87% 25%

82 321 163 0 35% 25% $20 966 0 16% 25%

$468,358 0 07% 25% $40,769 0 32% 25%

$8352 081 1 26% 25% 0 00% 25%

917 662 493 2 67% 25% $377,310 2 96% 29%

$225 724.774 34 18% 25% $5,13g.210 40 34% 25%

$6 893,805 1 03% 25% $408,957 3 21% 25%

$201.218,500 30 47% 25% $2 653.060 20 83% 26%

$1~. 511,100 2 20% 26% $32£,485 2 56% 25%

Workpaper

Number

GO-107

Connections

Pe roe ntacL~_S

Sum of %

20.638 11 96% 25% 10 80%

27 296 15 81% 25% 13 54%

21,542 12 48% 25% 13 39%

408 0 24% 25% 0 27%

218 0 13% 25% 0 16%

396 0 23% 25% 0 37%

1,966 1 14% 25% 2 28%

38,163 22 11% 25% 31 01%

1 327 0 77% 29% 1 84%

58,235 33 73% 25% 24 75%

2 439 1 41% 25% 1 89%

Total $69,625.986 100 00% $660,489,975 100.00% $12,738,534 100 00% 172,628 100.00% 100 00%


Cahforn~a American Water

4 Factor Allocation

For Allocating Southern Division Costs to Coronado, Los Angeles and W!lage

Prepared by G Paquette

9/17/2006

O&M Expense

Gross UPtS ~l

Workpaper

GO-107

~o__nn_~ctio~n_s Sum of %

Number Percerlta~ ~ ~

$12,064 176

$9,819,525

$15.222,788

32 51%

26 46%

41 02%

25% $27,245,600 14 85% 25% $1,248 240 33 09% 25%

25% $81,174,300 44 25% 25% $1,522 441 40 35% 25%

25% $75,008,300 40 89% 25% $1.002 096 26 56% 25%

20,638 2971% 25% 2754%

27,296 3929% 25% 3759%

21,542 31 01% 25% 34 87%

Total

$37.106,489

100 00%

$183,428,200 100 00% $3,772,777 100 00%

89,476 100 00% 100 00%


California Amencan Water

4 Factor Aflocat~on

For Allocating Coastal Diwslon Corp Costs

Prepared by G I~aquette

9/1F12006

Amounts $

Percentag~_s

Amounts

Gross UPIS

Pe rc_~s

We~bt~_~g

Amounts $ perce~nt_a~g.e~s ~W_elgh_ti~n ~

Workpaper

Number

GO-107

C~nnectlons

Sum of %

Toro $231,704 1 06% 25% $2,321,163 0 89% 25%

Chualar and Ralph Lane $77,179 0 35% 25% $468,356 0 18% 25%

Ambler Park $0 0 00% 25% $8.352,081 3 20% 2.5%

Monterey Wastewater $1,621,824 7 44% 25% $17,682,493 6 76% 25%

Monterey $19,092,688 87 53% 25% $225,724r774 86 37% 2.5%

Felton $789,399 3 52% 25% $6,803,305 2 60% 25%

820 966 0 35% 25% 408 0 96% 25%

$40 769 0 68% 25% 218 0 51% 25%

$C 0 00% 25% 396 0 93% 25%

$377,3~0 6 30% 25% 1,966 4 63% 25%

$5.139.210 85 84% 25% 38,163 89 84% 25%

$408,957 6 83% 25% 1,327 3 12% 25%

$21 812,804 100 00% $261 332 175 100 0(]% $5 987 212 100 0(]% 42 478 100 00% 100 00~/~

0 62%

0 43%

1 03%

6 28%

87 40%

4 04%


California American Water

4 Factor AI!ocat~on

For Allocating Coastal D~vlslon Corp Costs

Prepared by G Paquette

9/1712006

O&M Fxgense

Amour~ts J; ~

Amounts_$

Gross UPIS

Percentaaes ~

Payroll

Workpaper

Number

GO-107

Connections

Percentaq~_s

Sum of %

Toro $231 704 1 10% 25% $2,32! ,163 0 9:%

Chualar and Ralph Lane $77 179 0 37% 25% $468,358 0 18%

Ambler Park $0 0 00% 25% 38,352,081 3 28%

Monterey Wastewater $1 621,824 7 71% 25% $17,662.493 6 94%

Monterey $19 092 598 90 82% 25% $225 724,774 88 68%

Felton

25% $20 966 0 38% 25%

25% $40 769 0 73% 25%

25% $0 0 00% 25%

25% 8377,310 6 76% 25%

25% $5,139,210 92 13% 25%

408 0 99% 25% 0 85%

218 0 53% 25% 0 45%

396 0 96% 25% 1 06%

1,966 4 78% 25% 6 55%

38,163 92 74% 25% 91 09%

Total $21 023 405 10(3 00% $254,528.870 100 00% $5 578 256 100 00% 41,151 103 00% 100 00%


Cahforn~a Amencan Water

4 Factor Allocabon

For Allocating Coastal D~ws~on Corp Costs

Prepared by G Paquette

9/1712006

O&M Expense

Gross UPIS

Perce nta g.e__s ~

Workpaper

Number

GO-107

Connections

Sum of %

Toro $231,704 Z 15% 25% $2 321,163 0 95%

Chualar and Ralph Lane $77,179 0 38% 25% S468,358 0 19%

Ambler Park $0 0 00% 25% $8,352,081 3 43%

Monterey Wastewater

Monterey $19 092,698 94 55% 25% $225,724.774 92 64%

FeRon S789.399 3 91% 25% S6 803,305 2 79°/¢

25% S20 986 0 37% 25%

25% $40 769 0 73% 25%

25% $0 0 00% 25%

25% S5 139210 91 61% 25%

25% S408,957 7 29% 25%

408

218

38 163

1 327

1 o1%

0 54%

0 98%

94 20%

3 28%

25%

25%

25%

25%

25%

0 87%

0 46%

1 10%

93 25%

4 32%

Total $20 190,980 100 00% $243,669,6~2 100 00% $5 609 902 1C0 00% 40 512 100 00% 100 00%


Cahforn~a American Water

4 Factor Aflocat~on

For Allocating Northern D~ws~on Corp Costs

Workpaper

GO-107

~mounts__$

Amounts }

Percentages

Number

Connections

Sum of

$9,721,763

$984,930

90 80%

9 20%

25%

25%

$201,218,500

$14,511 100

93 27% 25%

6 73% 25%

$2,653,060 89 07% 25%

$325 485 10 93% 25%

58.235 95 98% 25% 92 28%

2,439 4 02°7~ 25% 7 72%

Total

$10,706,693

tOO 00%

$215,729 600

100 00%

$2 978 545 100 30%

50,674 100 00% 100 00%


CALIFORNIA AMERICAN WATER COMPANY

GENERAL OFFICE - 2008 GENERAL RATE CASE

O FOR 2006

Workpaper

GO-108

Total

O&M Expense For 2006

Net Negative Expense Wlout

Salvaq#. Net Neg Sal

Less:

Purch Water

Repace With

2009 Purch

Water

2009 O&M

Expense W/out

Net Neq Sal

Coronado $11,285,451 $71,654 $11,213,797 $9,366,321

Los Angeles $11,589,846 $512,032 $11,077,814 $3,799,089

Village $14,972,549 $182,487 $14,790,062 $12,257,474

Total Southern Division $37,847,846 $766,173 $37,081,673 $25,422,884

So Div Corp $318,577 $318,577

$10,216,700

$2,540,800

$12,690,200

S25,447,700

$12,064,176

$9,819,525

$15,222,788

$37,106,489

Toro $231,704 $231,704

Chualar and Ralph Lane $77,179 $77,179

Ambler Park

Monterey Wastewater $1,621,824 $1,621,824

Monterey $19,484,219 $891,52! $18,592,698

Felton $821,137 $31,738 $789,399

Total Coastal Division $22,236,063 $923,259 $21,312,804

$0

$265,000

$0

$265,000

$o

$o

$o

$765,000

$o

$765,000

$231,704

$77,179

$1,621,824

$19,092,698

$789,399

$21,812,804

Coastal D=v Corp $388,814 $388,814

Sacramento $9,989,761 $755,773 $9,233,988 $1,119,425

Larkfield $1,050,779 $75,314 $975,465 $289,435

Total Northern Division $11,040,540 $831,087 $10,209,453 $1,408,860

Northern Div Corp $239,319 $239,319

Total $72,071,159 $2,520,519 $69,550,640 $27,096,744

CA Corp $15,143,054 ($52,707) $I 5.143,054

Montara

Blank

$1,607,200

$298,900

$1,906,100

$28,1!8,800

$9,721,763

$984,93O

$10,706,693

$69,625,986

Total of Above $87,214,213

$2,467,812 $84,693,694 $27,096,744

Per Ongmal Document $86,982,506

D~fference $23t ,707

Notes


CALIFORNIA AMERICAN WATER COMPANY

GENERAL OFFICE - 2008 GENERAL RATE CASE

HEADCOUNT SUMMARY

Workpaper GO-109

Headcount Summary Current Adds Total

Corp 35 17 52

Southern Division 3 1 4

Coronado 21 0 21

Los Angeles 24 1 25

Village 15 4 19

Coastal Division 12 6 18

Monterey 73 14 87

Felton 5 1 6

Northern D~vision 8 2 10

Sacramento 39 9 48

Larkfield 4 1 5

Total 239 56 295


CALIFORNIA AMERICAN WATER COMPANY

GENERAL OFFICE - 2008 GENERAL RATE CASE

GROSS UPIS

Workpaper

GO-110

2006 Bal

2007 2008

Additions 2007 Bal Additions 2008 Bal

2009

Additions

2009

Gross UPIS

Coronado $21,889,927

Los Angeles $72,488,488

Vdlage $59.211.672

Total Southern Division $153,590,087

$75.888,900 $2,642,700 $78,531,600 $2,642.700

$27,245,600

$81,174.300

$75.008,300

$183,428.200

Toro $2,321,163

Chualar and Ralph Lane $468,358 $468,358

Ambler Park $5,333,403 $1,846,726 $7.180,129

Mon[erey Waslewater $14,926,009 $113,881 $15,039,890

Monlerey S148.390,662 $19,030,696 $167,421,358

Felton (See Note Below) $4,434,717 $579,500 $5,014.217

Total Coastal Division $175,874,313

$1,171,952

$1,266,716

$24,072,568

$567,512

$468,358

$8,352.081

$16,306,606

$191,493,926

$5,581.729

$1.355,887

$34,230,848

$1,221,576

$2,321,163

$468,358

$8,352.081

$17,662.493

$225,724,774

$6,803.305

$261,332,175

Sacramento $144.350,779

Larkfield $11,640,644

Total Northern Division $155,991,423

$201,218.500

$14,511,100

$215,729,600

Total $488,456,823

CA Corp $5,599,291

$660,489,975

$5,599,291

Total of above $491,055,114

Pe~ Balance Sheet $492,632,427

D~fference (Tofo) ($1,577,313)

D#ference Explanation

Toro ( not ~n 2006 plant) $2,321,163

Felton plant f~nanced by -$3,898,477

Safe Drinking Water Bond

(Not recognized ~n rates)

Net D~fference

($1,577.3t4)

Notes


CALIFORNIA AMERICAN WATER COMPANY

GENERAL OFFICE - 2008 GENERAL RATE CASE

PAYROLL

2006 Headcount

2006 2009

2009 to 2006

Ratio

Workpaper GO-111

Projected Payroll

2009

Coronado $1,248,240

Los Angeles $1,705,134

Village $896,612

Total of Above $3,849,986

Toro

Chualar and Ralph Lane

Ambler Park

Monterey Wastewater $188,655

Monterey $5,486,454

Felton $340,797

Total of Above $6,015,906

21 21 100%

28 25 89%

17 19 112%

66 65

5 10 200%

79 74 94%

5 6 120%

84 80

$1,248,240

$1,522,441

$1,002,096

$3,772,777

$20,966

$40,769

$377,310

$5,139,210

$408,957

$5,987,212

Sacramento $2,376,700

Larkfield $325,485

$2,702,185

Grand Total $12,568,077

43 48 112%

5 5 100%

48 53

$2,653,060

$325,485

$2,978,545

$12,738,534


CALl FORNIA AMERICAN WATER COMPANY

AVERAGE CUSTOMER CONNECTIONS

YEAR END 2009 (Except as noted)

Workpaper

OO-112

Comments Source Documents Residential Commerc{al

Metered

Industrial Public Authority ~ Construct=on

Total Excld F=re Prot.

Other Fire Svce Connecbons Total

Coronado

LOS Angeles

Vi!lage

Total Southern Diws=on

Toro

Chualar and Ralph Lane (subset of Monterey)

Monterey and Bishop

Ambler Park

Felton

Monterey Wastewater

Total Coastal D=vision

18,332 1,968 0 319 0

24 233 2 621 70 29Q 66

20 395 807 173 !76 0

62 £30 5,395 243 785 66

408

211 7

32 728 4 769

391 4

1 155 165

i £37 26

36 830 4 971

5

19 20,638 361 20 999

16 27,296 332 27,628

21,542 228 21,77G

35 69,476 921 70,397

4O8 408

218 218

622 1 38 38,163 915 39 078

1 396 4 400

6 0 0 1,327 0 1,327

1 0 0 t,966 1 1,967

630 ! 0 38 42,478 920 43,398

Sacramento

Larkfleld

53 206 4,735

2,138 295

55,344 5,030

0 294 0 58,235 848 59 083

5 0 0 2,439 52 2,491

299 0 0 0 60,674 900 61 574

Total Customer Counts 155,104 15,397 252 1,714 67 21 73 172,628 2,741 175,369

Ehm~natlon of DoublecDun{ of Due! Wate r & V~V Customers

Monterey arid B~shop

Less 1/2 Dual Customers

Count w~thout [Dual Customers

Monterey Wastewat er

Less 1/2 Dual Customers

Count without Dual Customers

33,044

3"~3

32 728

2,250

313

1 937

[Dual Connections

White Oaks

V=Ilage Greens

Carmel Va~ey Ranch.

Laguna Seca

40

22

303

5~

2!0

Total 626


California American Water

Monterey-Chualar/Ralph Lane Water

Workpaper

GO-113

Plant Account Account Description

303200 Land & Ld R=ghts SS

304100 Struct & Imp SS

304300 St(uct & Imp W’f

307000 Wells & Springs

311200 Pump Equip Electr=c

320100 W-I- Equip Non-Media

330000 Dist Reservoirs & Standpipes

331100 TD Mares 4m & Less

333000 Serv=ces

334100 Meters

335000 Hydrants

339200 Other P/E SS

341400 Trans Equ=p Other

12131/2006

Asset Cost Accum Depr

$ 9,000.00 0

$ 2,500 00 $ (253 00)

$ 84,606.41 $ (1,207 00)

$ 200,000 00 $ (20,234 00)

$ 15,127.27 $ 70 00

$ 2,500 00 $ (247 00)

$ 75,000 00 $ (7,588.00)

$ 50,000.00 $ (5,059.00)

$ 5,000 00 $ (506.00)

$ 2,500 00 $ (253 00)

$ 2,500 00 $ (253 00)

$ 1,400 00 $ (192 00)

$ 18,224 52 $ (1,019.00 /

$ 468,358 20 $ (36,741 00)

Net Book Value

$ 9,000.00

$ 2,247 00

$ 83,399.41

$ 179,766.00

$ 15,197.27

$ 2,253 00

$ 67,412.00

$ 44,941 00

$ 4,494 00

$ 2,247 00

$ 2,247 00

$ 1,208 00

$ 17,205 52

$ 431,617 20

6130/2007

Asset Cost Accum Depr

$ 9,000.00

$ 2,500 00 $ (270 00)

$ 84,606.41 $ (2,415.00)

$ 200,000.00 $(21,613.00)

$ 15,117 87 $ (17.00)

$ 2,500 00 $ (265 00)

$ 75,00000 $ (8,10500)

$ 50,000 00 $ (5,403.00)

$ 5,000.00 $ (541 00)

$ 2,500.00 $ (270 00)

$ 2,500.00 $ (270.00)

$ 1,400 O0 $ (206 00)

$ 18,224 52 $ (1,15800)

$ 468,348 80 $(40,533 00)

Net Book Value

$ 9,000.00

$ 2,230 00

$ 82,191.41

$ 178,387 00

$ 15,100.87

$ 2,235 00

$ 66,895 00

$ 44,597 00

$ 4,459 00

$ 2,230.00

$ 2,230 00

$ 1,194 00

$ 17,066 52

$ 427,815.80


California American Water

Monterey-Ambler Assets

Workpaper

GO-113

Plant Account Account Description

301000 Organization

303600 Land & Land R~ghts AG

304200 Struct & Imp P

304300 Strucl & Imp WT

304600 Struct & Imp Offices

307000 Wells & Springs

311200 Pump Equip Electnc

320100 W] Equip Non-Med~a

330000 Dist Reservoirs & Standpipes

331100 TD Mains 4~n & Less

331200 TD Mains 6in to 8in

331300 TD Mains 10~n to 16~n

333000 Services

334100 Meters

335000 Hydrants

340300 Computer Software

346100 Comm Equip Non-Telephone

12/31/2006

Asset Cost Accum Depr

$ 43,012.08 $ (5 00)

$ 29,000.00 $

$ 126,547.91 $ (17,915.00)

$ 36,339 50 $ (6,350.00)

$ 4,021.00 $ (1,664 00)

$ 714,145 85 $ (128,620.00)

$ 683,633.93 $ (32,538.00)

$ 221,299.02 $ (64,135.00)

$ 137,431 89 . $ (28,744 00)

$ 22,575.49 $ (3,315 00)

$1,292,440.68 $ (179,481 00)

$ 479,127.91 $ (52,943 00)

$ 182,861 52 $ (37,092.00)

$ 315,378 27 $ (6,720 00)

$ 79,438.22 $ (13,262 00)

$ 12,412.10 $ (7,948 00)

$ 953,738.02 $ (300,034.00)

$ 5,333,403.39 $ (880,766.00)

Net Book Value

$ 43,007 08

$ 29,000 00

$ 108,632 91

$ 29,989 50

$ 2,357 00

$ 585,525.85

$ 651,095.93

$ 157,164 02

$ 108,687 89

$ 19,260.49

$ 1,112,959.68

$ 426,184 91

$ 145,769.52

$ 308,658 27

$ 66,176.22

$ 4,464.10

$ 653,7O4 O2

$ 4,452,637.39

6t30/2007

Asset Cost

$ 48,238 75

$ 29,000.00

$ 126,547 91

$ 36,339 50

$ 4,021 00

$ 714,145 85

$ 683,862 32

$ 221,299.02

$ 137,431 89

$ 23,047 86

Accum Depr Net Book Value

$ (5.00) $ 48,233 75

$ $ 29,000 00

$ (20,496.00) $ 106,051.91

$ (6,851 00) $ 29,488 50

$ (1,700 00) $ 2,321 00

$ (138,846.00) $ 575,299 85

$ (39,918.00) $ 643,944 32

$ (68,712.00) $ t52,587 02

$ (29,692 00) $ 107,739 89

$ (3,565 00) $ 19,482 86

1,292,440.68 $ (187,13600) $ 1,105,30468

479,127 91 $ (55,804 00) $ 423,323.91

182,861.52 $ (38,71400) $ 144,147 52

315,378 27 $ (11,59700) $ 303,781 27

79,438.22 S (13,877 00) $ 65,561 22

12,412.10 $ (8,768 00) $ 3,644 10

953,738.02 $ (323,31700) $ 630,421 02

5,339,330 82 $ (948,998 00) $ 4,390,332 82


WORKPAPERS

CAWC-MONTEREY DIVISION

Toro Acquisition

Rate Base

Workpaper

GO-114

RATE BASE

YEAR 1

YEAR 2

YEAR 3

YEAR 4

YEAR5

End of Year

Gross Plant

Plant Additions

Subtotal

Work in Progress

Refundable Advances

Contributions

Depreciation Reserve

Net Plant

Average Balance

Net Plant

Materials and Supphes

Working Cash

GO Allocation

Pre-Tax Adjustment Rate Base

Deferred Taxes

Average Rate Base

2,321,163

685,000

3,006,163

(938,173)

(1,140,662)

927,328

498,253

5,000

20,000

523,253

523,253

3,006,163

160,000

3,166,163

(9!8,173)

(1,172,079)

1,075,911

884,666

5,000

20,000

9O9,666

909,666

3,166,163

45,000

3,211,163

(898,173)

(1,204,081)

1,108,909

949,455

5,000

20,000

974,455

974,455

3,211,163

30,000

3,241,163

(878,173)

(1,236,473)

1,126,517

948,563

5,000

2O,O00

973,563

973,563

3,241,163

30,000

3,271,163

(858,173)

(1,269,254)

1,143,736

939,586

5,000

20,000

964,586

964,586

DEPRECIATION RESERVE

Beginning Balance

Aqnual Accrual

Ending Balance

1,111,323

29,339

1,140,662

1,140,662

31,417

1,172,079

1,172,079

32,002

1,204,081

1,204,081

32,392

1,236,473

1,236,473

32,781

1,269,254


Toro Water Acquist~on

Opex Summary

Workpaper GO-114

Year 1

Year 2

Year 3

Year 4

Year 5

Labor

Purchased Water

Fuel and Power

Chemicals

Management Fees

Group Insurance

Pensions

Other Payroll Expense

Insurance, Other than Group

Customer Accounting

Rents

General Office Expense

Maintenance

Transition

Total

20,966

58,396

27,042

39,576

3,415

5,583

2,048

4,624

1,930

68,123

231,704

21,760

59,564

27,583

40,170

3,545

5,795

2,126

5,093

2,625

130,034

298,293

22,521

60,755

28,134

40,772

3,669

5,997

2,200

5,181

2,703

133,935

305,868

23,310

61,970

28,697

41,384

3,797

6,207

2,277

5,234

2,784

137,953

313,613

24,126

63,209

29,271

42,005

3,930

6,425

2,357

5,289

2,868

142,091

321,569

General Taxes

16,243

18,943

19,228

19,360

19,489

California-American Water Company Workpaper Page 9


CALIFORNIA AMERICAN WATER COMPANY

GENERAL OFFICE - 2008 GENERAL RATE CASE

STA’fEMENT OF INCOME

GL00bUSR

BALSOCORP

California-American Water Co

83500

DescnptlOr~

........................................

1 OPERATING REVENUES

2 Weter

3 Sewer

4 Other

5 Managemenl

American \ ale~- Work~ any

Amen can Water Co

Statemenl Income wit lys~s

Ul~llly Sub s~dlary Lev Sum

For the Pe od Ending 12009

Workpaper GO-115

Yr to Date

Yr to Date

December December December December

Aclual Prior Year Actual Prior Year

1

8/15/20o7

2024 t3

G T~al Rovenues

7 OPERATIONS & MAINTENANCE EXPENSE

8 tabor 15,800

9 Purchased Waler

10 f-uel & Power

11 Chemicals

12 Waste D~sposal

13 Managemenl Fees

14 Group Insurance -326

15 Pensions -296

16 Regulatory Expense

17 Insurance Olher Than Group -78

18 Cuslomer Accounhng

19 Rents

20 General Deice Expense 277

21 M~sce!laneous b,119

25 Olher Maintenance

] Dial Maintenance & Oper~hoos Ex 20,496

27 Depreclal~on

28 Amortization

29 Gerl~lal Taxes 529

30 State Income t axes

31 ~ ederal Income Taxes

32 Tax Sawngs Acquisition Adlustmen~

33 Total Operating Expenses 2t,025

34 Ut~hty Operating Income -21,025

22,332 241,119 251,466

-272 -4,069 -3,105

-149 -3,690 -1 701

-81 -977 -921

46 411

1,945 22,172 6,329

8,333 63,976 52.047

32,108 318,577 304,526

1,177 15,943 19.062

33,285 334,520 323,588

-33,285 -334,520 -323,888

3t} OTHER INCOME & DEDUCTIONS

36Non-Operalmg Rental Income

37Dividend Income-Common

38 Dw~dend lncome-Preforred

39Inlerest Income

40 AFUDC Eqully

41

42 M & J Miscellaneous Income

43 Ga~,(Loss)on Disposition

45 Total Other Income

46 Miscellaneous Amortlzallon

41 Tax Savings Acquisition Adjustmenl

48 M~SC Olher Deducllons

49 General Taxes

50 Slale Income Taxes

51 rede[al Income 3axes

52 Tolal Other I)educhons

53 Tolal Other income

54 Income Before Interesl Charge~ -21,025

55INTEREST CHARGES

56Interest on Long-Term Debt

57Amortlzallon and Debt Expense

58Inlerest-Short Term Bank Debl

59Other Inlereet Expense

80AI- UDC-Debl

61 Total Interesl Charges

-33,285 -334,520

-323,588

62 Net Income

54 Prefm-red Diwdend Declared

-21,025 -33,285 -334,520

-323,588

65 Net Income to Common Stock -21.025 -33285 -334,520

======== ======== =======__ =======-

-323,588

===============


CALIFORNIA AMERICAN WATER COMPANY

GENERAL OFFICE - 2008 GENERAL RATE CASE

STATEMENT OF INCOME

GL005USR

8ALCORO

Cahf0rma-Amencae ~,’Vater Co

Descr]ptlo~

........................................

1 OPERATING REVENUES

2 Water

3 Sewer

4 Giber

5 Managemenl

83500 American Water Wol any

Amer icon Water Co

Statement Incomewlt lysls

Ul~llly Su bsldlary Lc Sum

For the Pe ~od Ending/2006

Workpaper GO-115

Y," IO Date

Yr Io Date

December December December December

Actual Peer Year Actual Peer Year

1,105.577 814.752 15.425.073 13,892.452

-89.141 35.080 578.749 315.596

6 Tolal Revenues

7 OPERATIONS & MAINTENANCE EXPENSE

8 Labor

9 Purchased Water

10 Fuel & Power

12 Waste D~sposal

13 Management Fees

14 Group Insurance

15 Pensions

16 Regulalory Expense

17 Insurance Olher Than Group

18 Cuslomer Accounting

19 Rents

20 General Office Expense

21 M~sceltaneous

25 Other Maintenance

T ola! Maintenance & Opera!lens Expense

27~)epreclatlon

28 Amortization

29 General Taxes

30State Income I axes

31 Federal Income Taxes

32Tax Savings Acqulsll~on Adjustment

1,016.436 849.832 16.083.822 14.208.048

73,710 84.161 940,758 915.147

761 178 757,394 9,366,321 8,918,415

-6 209 -4.552 -79.550 -57.687

-5,238 -2.494 -70.138 -31.880

21,579 14,546 292.003 247.973

-1.554 -1,350 -19,084 -16.781

202 169 17.667 5,55

1,527 772 34.602 33,488

5,934 4,522 62.127 83.420

27,016

3.145

2/.327

15,506

607.645

133.098

257,175

141.166

881,292 896.001 11.285,451 10.496,011

34 327 38,855 346.708 469,428

16,253 22,322 200.945 245,945

33 I oral Operating Expenses

34 Ut~hty Operahng Income

35 OTHER INCOME & DEDUCTIONS

36 Non-Operahng Rental Income

37 Dividend Income-Common

38 Dwldend Income Preferred

39 Interest Incoele

40AFUDC Eqully

42 M & J Miscellaneous Income

43 Gain(Loss)on D~sposihon

45 Total Other Income

46 Miscellaneous Amorhzahon

47 lax Savings Acquisition Adluslmenl

48 Mist Olher Deducllons

49 General Taxes

50 State Income Taxes

51 Federal Income Taxes

41

931,882 957,178 11.633.102 11,211,384

84,554 -107 346 4.170.720 2,996,664

4.600 17,058

15.078 120,538

2.827 -6 400 93,633 128.390

22,505 6,400 231,227 128.390

4,057 2,842 -942.687 12.699

52 Total Other Deductions 4.057 2,842 -942,687 12.699

53 Total Other Income 18,448 -9,242 t,173,914 115,691

54 Income Before Inleresl Charges 103,002 -116,588 5,344,634 3,112,355

55 INTEREST CHARGES

56 Interesl on Long-Term Debt

57 Amorhzat~on and Debt Expense

58 tnterest-Shor~ Term Bank Debt

60 AFUDC-Debt

61 Total Interesl Charges

62 Net Income

64 Prefm’red D~wdend Declared

65 Nel Income to Commor~ Slock

103.002 317,871 214.869 -116,588 6.344,634 3,112,355

103.002 317,871 -214,869 -116588 5.344.634 3,112.355

======== ======== ======== ======-- =~======~=-==== :=======:======


CALIFORNIA AMERICAN WATER COMPANY

GENERAL OFFICE - 2008 GENERAL RATE CASE

STATEMENTOF INCOME

GL005USR

8ALLA

Cahfornla-Amarlcaa Waler Co

Descnphon

8350O

December

Actual

Amenoan Wa

Amenc

Statement ot

Uhllly Subs

For Ihe Peno

let Works Coml any

an Water Co

ncome wllh Aria lys~s

~dlary Level - Sum

d Ending 12/31 12006

December

Pnor Year

Yr to Date

December

Actual

Workpaper GO-115

1 OPERATING REVENUES

2 Waler

3 Sewer

4 Other

5 Management

1,314.796

21.536

1,112,221 19,433,134

71200 706,591

6 Total Revenues

7 OPERATIONS & MAIN~FNANCE EXPENSE

8 Labor

9 Purchased Water

10Fuel & Power

11 Chemicals

12Waste Dmposal

13Managemenl Fees

14Group Insurance

15Pensions

16Regulalory Expense

1’9 Rents

20 General Of 6ce Expense

Total Maintenance & Operal#ons Expense

27Depfecla[ion

28 Amortlzahon

29General Taxes

30 State Income Taxes

31 Federal Income Taxes

32Tax Sawngs Acqu~s~Iion Adjuslment

33 Total Oporehng Expenses

34 Uhh[y Operahn 9

Income

35 OTHER INCOME & DEDUCTIONS

1,336.332

134,558

174,610

151,465

3,155

-2,015

-1 330

28 041

-664

762

20 398

13,087

771,907

194,057

1.488,031

153,753

345

41,286

1,683,415

-347,083

1.183,421 20,139,725

472,760 3,799,089

207,204 1.994,160

5,115 42,581

-1,769 -32,568

-851 -23 714

28,964 860.789

461 -7,765

225 21,409

16,673 223,367

13,142 152,426

63,3£7 1,844,168

71,270 1,150,107

993.216 11,589 846

163,533 2,146,999

345 -6t3

48,669 653 521

1,205.763 14,339.753

-22,342 5,749,972

7,000

42 M & J M~scellaneous Income

43 Gain{Loss)on Dlspos~hon

45 fotal Olher Income

46 Ml£cellarlecus Amorilzallon

47 rex Sawn£s Acqufs~bon Adjus{men{

49 General laxes

50 Slate Income Taxes

41

554 41,275

109,414 -148,513

-109,914 -5,501

554 500 -105,739

63,072

52 lelal Other Deduchons

53 Tolal Other Income

54 Income Before Inlerest Charges

55 INTEREST CHARGES

56 Inlerest on Long-Term Debt

57 AmOltlZallOn and Debl Expense

58 Interest-Short Term Batik Debt

59 Other Inleresl Expense

60 AFUDC-Debt

61 Total Interest Charges

62 Net Income

64 Preferred D~wdend Declared

65 Net Income Io Common Slock

-631072

554 -500 42,667

-346,829 -22,842 5,07,305

6,360

6,360

-346,529 538,618 -885,147 -22,842 5 700 945

-346,529 538,618 -885,147 -22,842 5,700 946


CALIFORNIA AMERICAN WATER COMPANY

GENERAL OFFICE - 2008 GENERAL RATE CASE

STATEMENT OF INCOME

GL005USR

BAI VILL

CaNornla-Amerlcan Waler Co

Descopl~on

83500

I)ecember

Actual

1 OPERATING REVENUES

2 Waler 1,630,641

3 Sewer

4 Other -26,402

5 Managemenl

Amencan \ ater Work. ~ any

Amen can Waler Co

Slalemen~ Income wll lys~s

Uhhly Sub sldlary Lay Sum

For the Pe od End~n 9

t2006

Yr 1o Dale

December December

Prior Year Aclual

Workpaper GO-115

Yr to Date

December

Pnor Year

1,644,074 20,582,572 18,891,08!

16,223 307,466 275,955

6 TotallRoveeues 1,604,239

7 OPERATIONS & MAINTENANCE EXPENSE

8 Labor

9 Purchased Waler

10 Fual & Power

11 Chemicals

12 Waste Disposal

13 Management Fees

14 Group Insurance

15 Pensions

16 Regulatory Expense

17 Insurance Olher Than Group

18 Customer Accounlmg

19Rents

20General Oil~ce Expense

21 M~scellaneous

25Other Maintenance

Total Maintenance & Ope;ahons E×pense

1,660,297 20 890.038 19,167.042

65,779 70,637 829,679 724,730

1 024 644 973,210 12,257,474 11,211,081

10,055 28 923 331,172

88 172

241,433

161

-2,597 -613 -27,094 -23,776

-1,824 -384 -20,539 -13.945

25,314 15,093 351,403 313,567

-718 -208 -5,328 -5,919

1,343 694 8,681 8,301

26,346 25,201 269,448 259,239

6,076 8,894 63,004 68,341

69,030 68.924 634,168 389,920

27 684 26.512 280,289 227,934

1,251,132 1.215,971 14,972,549 13,401,067

27Depreclahon

26 Amodlzahon

29 General Taxes

30 State Income Taxes

31 Federal Income Taxes

32 Tax Savings Acquisition Adjustment

33 Total Operal~ng Expenses

34 Utlllly Operal~ng Income

79 715 95,760 956,738 1,074,453

26,649 30,294 351,061 312,350

1,357,496 1,343,025 16,280,348 14,787,870

246 743 317,272 4,609,690 4,3/9,172

35 O]HER INCOME & DEDUCTIONS

36Non-Operallng Renlal Income

37Dw~dend Income-Common

38 D~wdend Income-Preferred

39 Inleresl Income

40AFUDC Equity

42 M & J M~scellanoous Income

43 Gain(Loss)on D~spos~t~on

41

1.200 1,200 14.400 13,400

12,444 37,068

1,949 -40 159

36 612

45 Total Other Income

46 Miscellaneous Amolllzahon

47 Tax Savings Acqulslilon Adjuslment

48 M~se Other Deductions

49 General Taxes

50 State Ii’lcome Taxes

51 Federal Income Taxes

15,593 1,200 11,309

50.012

52 Total Olher Oeducllons

3,125 -755,089 18,019

53 Total Olher Income 15 593 -1,925 766,398 31,993

54 Income Before InleresI Charges

55 INTEREST CHARGES

56Interesl on Long-Term Debt

57 AmortEabon and Debi Expense

58 Inlerest-Shorl Term Bank Oebl

59Olher Inlare~,t Expense

60AFUDC-Debt

61 Total Interest Charges

62 Nel Income

64 Preferred Dlwdend Oeclared

262,336 315,347 5 376,088 4,411,165

5.148

5,148

262,336 336,450 -74,114 315,347 5,370,940 4,411,165

65 Net Income to Common Stock 262,336 338,450 -74.114 315.347 5 370,940 4,411,165

======== ======== ======== ==== .... ========== ========== ========== ===============


CALIFORNIA AMERICAN WATER COMPANY

GENERAL OFFICE - 2008 GENERAL RATE CASE

STATEMENT OF INCOME

GL005USR

BALMONT

Calllorma-Amerlcan Waler Co

Descnpt~on

835OO

December

Aclual

1 OPERATING REVENUES

2 Water 2,067,852

3 Sower 8,166

40lher

5 Management

2 541,747

6 Total Revenues 4,617,765

7 OPERATIONS& MAINTENANCE EXPENSE

8 Labor 416,324

9 Purchased Water

10 Fuel & Power 103 326

11 Chemicals 33,878

12 Waste Disposal 35,906

13 Managemenl Fees

14 Group Insurance -9,488

15 Pensions 5,993

16 Regulatory Expense 66,798

17 Insurance Other Than Group -2 103

18 Customer Accoun[m 9

1 267

19 Rents 42,410

20 General Ofhce Expense 49,461

21 Miscellaneous 339,675

25 Other Me~nlenanc~. 251 060

27 Depre¢lahon

28 Amorhzal~on

29 General Taxes

30Slate Income ]axes

31Federal Income Taxes

32 Tax Savings Acqulslhon Adjuslmerl

1,322,521

344 317

522,260

203,480

American ~ 8ler Work., any

Am, erl carl Water Co

Slalement Income WII Jysls

Utlllly Sub s~d~ary Lev Sum

For the Pe od Endmg /2006

Yr to Dale

December December

Pnor Year Actual

2.387,495 28.731,819

,271

-121.080 1,488,652

2,265 515 30 222 742

406,623 4,855,556

265.000

277,891 2.419 424

29,709 370.485

23,056 139,365

-8,806 -98,056

-4,t88 -63,445

34,407 !,933,533

-2,267 -21,425

19,642 34,686

36,868 475,473

50.610 383,374

260,643 6,704,754

215.923 2,162,674

1,340,111 19,561.398

369,960 4,306,152

222 526,656

144,989 1,633,t49

Workpaper GO-116

Yr Io Dale

December

P~-~or Year

28,133,341

-1,031,590

27 101,751

4,536,723

2,519,464

374,581

73,172

!19,751

~2,3B0

542,397

~33,558

38,491

434,724

355,972

2,285,733

2,399,636

13 345,224

4,501.332

4,757

1.491,486

33 Tote} Operating Expenses

2.392,576

1,855,282 26,027,655

19,342,799

34 Utility Operalmg Income

2,225,187

410,233 4.195,087

7,756,952

35 O]HER INCOME & DEDUCTIONS

36 Non-Operating Renlal Income

37 Dividend Income-Common

38 D~v~dend Income Preferred

39 fnteresl lecome

40 AFUOC Equity

13,745

-48,033

29b,885

13,154 163,255

3.775 22.218

295,885

159,340

34,591

42 M & J Miscellaneous Income

43 Gain(Loss)on O~spos~t~on

2,113

-2 426 -162 777

61,217

273 863

45 [oral OIher Income

259,484

14,503 318,581

529,011

40 M)sr..e~lar’eous Amorhzatlon

4/ t ax Sawngs Acqulslllen AdJuslment

48 Mist Ot~ler Deductions

49 Oeneral Taxes

50 Slale Income taxes

51 Federal Income Taxes

9O7

197,664

52 lolal Olher Dedud~ons

907

1,029,189

197,664

53 Total Other lecame

258,577

14,503 710,608

331,347

54 Income Before Interest Charges

2,483,764

424.736 3,484,4/9

8,090,299

55 INTEREST CHARGES

56 Interest on Long-Term Debl

57 AmorlEalion and Oebl Expense

58 Inlerest-Shorl Term Bank Debt

59 Other Interest Expense

60 AF UL)C-Debl

21,135

-87,482

9,449 325,468

-87,482

86,718

61 Total Interest Charges

~6,347

9,449 237,986

86,718

62 Nel Income

64 Preferred D~wdend Declared

2,550,111

415,287 3,246,493

8,003,581

65 Nel Income to Common Slock

2,550,111

415,287 3,246 493

===---~=

8,003,581


CALIFORNIA AMERICAN WATER COMPANY

GENERAL OFFICE - 2008 GENERAL 14ARE CASE

STATEMENT OF INCOME

GLOOSUSR

6ALFLTN

83500

Amencan \ ater Work~ any

Amerl can Water Co

Slalemenl Income wit lysls

Utll~ly Sub s~dlary Lev Sum

For Ihe Pe od Ending !2006

Workpaper GO-115

DescrlpllOn

........................................

1 OPERATING REVENUES

2 Water

3 Sewe~

4 Other

5 Management

December

Actual

72,722

103,011

Yr to Dale

December December

Pnor Year Aclual

132.859 1,342.975

-1.882 64,515

Yr 1o Date

December

Prior Year

.075,564

~57,098

6 Total Revenues

7 OPERATIONS & MAINTENANCE EXPENSE

8 Labor

g Purchased Weter

I0 Fuel& Power

11 Chemicals

12 Waste O~sposa)

13 Management Fees

14 Group Insurance

15 Pensions

16 Regulalory Expense

17 Insurance Olher Than Group

18 Customer Accounhng

19 Renls

20 Genera~ Office Expense

21 Miscellaneous

25 Other Mmntenance

175,733

26,676

2,250

763

-2,216

1,413

9

171

2,199

8,183

13,888

1~0.977 1,407,490

22,106 339,968

6,448 52,671

-950 5,106

425 4,250

27 131

-547 87.011

129 4.422

54 7.243

2.338 31.530

i04,821 196.977

5,276 91 828

,018.466

286.870

55.721

1,357

1,053

12,987

1,374

3,430

37,855

752,258

85 186

] oral Malnlenance & Operallons Expense

53,336

140,!27 021.137

1,218,587

27Depreciation

28Afnortlzatlon

29General Taxes

30State Income Taxes

31Federal Income Taxes

32Tax Savln9s Acquisition Ad)ustment

22 048

10,520

2!,885 262,146

9,505 109 397

217,344

99,025

33 Tolal Operating Expenses

8b.904

171,617 1,192,680

1,534.956

34 Ut~hly Operal~ng Income

89.829

-40,640 214 810

-516,490

35 OTHER INCOME & DEDUCq[IONS

36 Non-Operabng Renlal Income

37 Dw~dend Income-Common

36 Dividend Income-Preferred

39 Inleresl Income

40 AFUDC Equity

42 M & J Miscellaneous Income

43 Gain(Loss)on D~sposltlon

41

19,185

43,228

45 Total Olher Income

19.185

43,228

46Miscellaneous Amodlza[ron

47 Tax Sawngs Acquisition Adiustment

48 M~sc Other Deducbons

49 General Taxes

50 State Income Taxes

51 Federal Income Taxes

50.000

-277,448

52 "fetal OIher Deductions

50,000

-277 448

53 Total Olher Income

-30,815

320.676

54 Income Belore Interest Charges

59 014

40.640 535,486

-516.490

55INTERE6T CHARGES

56Inlerest on Lol~g-Term Oebl

57 Amod4zatlor, and Debt Expense

58 Inlerest-Shod Term Bank Debt

59 Other Inleresl Expense

60 AFUDC-Debl

589

1,422

61 Total Interesl Charges

589

1,422

62 Net Income

64 Preferred D~vldend Decta~’ed

58,425

-40,640 534,064

-516,490

65 Nel Income Io Common Stock

58.425

40.640 534,064

-516,490

~==============


CALIFORNIA AMERICAN WA]ER COMPANY

GENERAL OFFICE -2008 GFNERAI RATE CASE

STATEMEN] OF INCOME

GLO05USR

BALCOCORP

California.American Water Co

Descaptl0n

83500

December

Aclual

American \ ater Work~ any

Amen can Water Co

Statement Income w~t lysls

UIIIIly SUb Sldlary Lev Sum

For the Pe od Ending /2006

Yr to Date

December December

Pnor Year Actual

Workpaper GO-115

Yr to Date

December

Prl0r Year

1 OPERATING REVENUES

2 Water

3 Sewer

4 Other

5 Menegemonl

6 Tolal Revenues

7 OPERATIONS & MAINTENANCE EXPENSE

8 Labor 22.912

9 Purchd~ed VValer

10 Fuel & Power

11 Chemicals

12 Waste D~sposel

14 Group Insurance -1,881

15 Pensions -1,573

16 Regulatory Expense

17 Insurance Other Then G;oup -473

1~ Customer Accounllng

19 Renls

20 General Office Expense 383

21 M~sce/laneous 10,552

25 Olher Maintenance

1oral Malntenar~r..e & Operations Fxponse

29 920

24,761 256,830

-1,490 -24,505

-817 -21,251

230 -6,040

411

-7.101 8,346

52,806 175,023

67 929 388,8!4

259,138

-19,937

-5,721

13,049

9,277

349,682

140

594,628

27Deprectallon

28Amodlzahon

29General ]axes

30State Income 1axes

31Federdl Income Taxes

32Tax Sawngs Acquisition Adjustment

t,338

1,807 19,220

20,508

33 1 olal Operal~ng Expenses

31,258

69,73~ 408,034

615,136

34 Uhhly Operalmg Income

-31,258

-69,736 -408,034

~15,136

35OTHER INCOME & DEDUCTIONS

36Non-Operahng Rental Income

37Dividend Income-Common

38Dlwdend Income-Preferred

39 Inleresl Income

40 AFUDC Equdy

42 M & J Miscellaneous Income

43 Gain(Lass)on Disposllion

45 Tolal Other Income

46Miscellaneous Amod~zallon

47 Tax Say ngs Acquls~l~on Adjustment

48 MISt Other Deduchons

49 General faxes

50 State Income Taxes

51 Federal Income Taxes

52 Tolal Olher (aedeclloos

53 Total OIh#r Income

54 Income Before Inlerest Charges

-31,258

-69,736 -408,034

4~15,136

55IN FEREST CHARGES

56 Interesl on Long-Term Debl

57AmoH~zatloq and Debl Expense

58 Interest-Shot1 Term Bank Debt

59 Olher Inleresl Expense

60AFUDC-Debl

61 Iotal Interest Charges

62 Nel Income

64 Preferred Dw~end Declared

-31.258

-69,736 -408,034

-615,136

65 Nel Income I0 Common Slack

-31,258

-69,735 -408,034

=:====== ======= ........

-615.136


CALIFORNIA AMERICAN WATER COMPANY

GENERAL OFFICE - 2008 GENERAL RATE CASE

STATEMENT OF INCOME

GL005USR

BALNOCORP

83500

American Waler Wel

Amer ican Water Co

Slalemenl Income wit lySls

Utility Su bsld~ary Le Sum

For the Pe ~od Ending 12006

Workpaper GO-115

Description

.......................................

1 OPERATING REVENUES

2 Water

3 Sewer

4 Other

5 Management

December

Actual

Yr to Date

December December

Pr~or Year Aclual

.............................

Yr to Date

December

Prior Year

6 Total Revenues

7 OPERATIONS & MAINTENANCE EXPENSE

8 Labor 23.940

9 Purchased Water

10 Fuel & Power

11 Chemicals

12 Waste D~sposal

13 Management Eees

14 Group Insurance -2.159

15 Pensions 983

16 Regulalory Expense

17 Insurance Other Than Group -260

18 Customer Accounlmg

19 Renls

20 General Off~ce Expense -1,078

21 Miscellaneous 16,886

25 Other Malnlenance

10,960 142,882

-994 -17,908

-648 -12 510

-349 -3,314

45

1 5z5 4,655

8.900 125,469

103,285

~50.700

-29,193

-15,605

2,500

5,074

38,470

Tolal Maintenance & Operahons Expense

36,346

19,44~ 239319

53

27 Deprec~ahon

28Amorbzal~on

29 General Taxes

30 State Income Taxes

31 [-ederal Income Taxes

32 Tax Savings Acqulslhon Adlustment

1,854

!,213 10,157

9 366

33 Tolal Operat~n 9

Expenses

34 Uldlly Operating Income

38,200

-38,200

20,659 249,476

...........................

-20,659 -249,476

63,197

-83.197

35 OTHER INCOME & DEDUCTIONS

36 Non-Opera[lng Rental Income

37Dry|deed Income-Common

38 Dividend Income-Preferred

39 Inleresl Income

40 AFUDC Equity

42 M & J Miscellaneous Income

43 Gain(Loss)on D~spos~tlon

41

45 Total Other Income

46 Miscellaneous AmortlZatlor~

47 Tax Savings Acqulslllon Ad]uslmonl

48 MISC Olhor Deductions

49 General Taxes

50 Slale Income Taxes

51 Federal Income Taxes

52 TolalOIher Deductions

53 Total Olher ~ncome

54 Income Before Inlerest Charges

-38,200

20,659 -249,476

-63,197

55 INTEREST CHARGES

66 Interest on Lonp-Term De~

57AmolllzaIion and Debt Expense

58 InleresI-Short Term Bank Debl

59 Other Inleresl Expense

60 AFUDC-Debl

61 Total Inleresl Charges

62 Net Income

64 Preferred Ow~der}d Declaled

-38.200

-20,659 -249.476

4~3.197

65 Nel Income to Common Stock

-38.200

-20,659 -249,476

========

-63,197


CALIFORNIA AMERICAN WATER COMPANY

GENERAL OEPICE-2008 GENERAL RATE CASE

STATEMENT OFINCOME

GL005USR

8ALSACR

Cahfornla-Arnerlcan Water Co

Descnphon

83500

December

Aclual

Amencan \ ater Work~ any

Amen can Waler Co

Slalemenl Income Wll lysle

Uhhty Sub s~d~ery Lev Sum

For the Pe od Ending 12006

Yr to Dale

December December

Prior Year Actual

Workpaper GO-115

Yr Io Dale

December

Poor Year

1 OPERATING REVENUES

2 Waler 1,461,256

3 Sewer

4 Olher -21.863

5 Management

6 Tolal Revenues 1.439,393

7 OPERATIONS & MAINTENANCE EXPENSE

8 Labor 192.399

9 Purchased Water 97.956

10 Fuel & Power 12,365

11 Chemicals 46,488

12 Wasle D~sposal

13 Management Tees

14 Group Insurance -1,644

15 Pen~tens -f 185

16 Regulalory Expense 40.888

17 Insurance OIher Than Group -653

18 Cuslomer Accounhng 2,606

19 Renls 1,232

20 Ceneral Office Expense 21.868

21 M~scellaneous -107,953

25 Other Ma~nlenance 199,794

Total Mamlenanco & Operahons Expense 504,161

27 Deprec~allon 336,147

28 Amodlza~on

29 General Taxes 156,888

30 State Income Taxes

31 Federal Income Taxes

32 Tax Savings AcClUlS~hOn Adtustmeel

1,988.839 24,587,902

54,648 640,494

2,043.467 25,228,396

149,748 2,074,776

1C6,979 1,119,425

204,990 2,255,617

33,015 357,940

-3.003 -26.155

-1,278 -22,969

52,077 578.275

-692 -8.093

258 31,194

128 9,586

34,606 200.620

236,162 1,906.907

166,088 1,512,638

978,178 9,989,761

317,053 3 880,301

62,306 1 060,712

23,458,798

1,698,333

25,157,131

1.769,625

638,737

2,350,501

231,811

-44.668

-17.667

786 039

-5.466

26.626

8.088

349 229

2,362,604

1,338,527

9 792.986

3,555,196

970,803

33 "lolal Operahng Expenses

997,196

1,357,567 14,930,774

~4>318.985

34 Uhhty Operaltng Income

442,197

685,920 10 29~,622

10,838.146

35 OT! IER INCOME & DEDUCTIONS

36 Non-Operating Rental Income

37D~v~dend Income-Common

38 O~wdend Income-Preferred

39 Inlerost Income

40 AFUDC Equity

6.477

57 452

42 M & J Miscellaneous Income

43 Gain(Loss)on Dlsposll~on

45 ~ oral Olher Income 6.477

46 Miscellaneous Amortlzaborl

47 Tax Sawngs Acqu~slbon Adjuslmont

48 Mlsc Other DeduCllOnS

49 General Taxes

50 Sta~e Income Ta:~es

51 Federal Income Taxes

52 Tolal Other Deductions

9,156 -15.278

402,479

9,156 444,653

-334,000

-334.000

10,739

100,737

111,476

53 Tolal Olher Income

6.477

9,156 778.653

111.476

54 Income Before Inlerest Charges

448,674

595,076 11,076.275

10,949,622

55 INTEREST CHARGES

56 Inler~st on Long-Te.’m Debt

57 AmOrtlzallon and Debt Expense

58 fnleresl-Shod Term Bank Debt

59 Other Inleresl Expense

60 AI-LIDC-Debl

95.601

61 Tolal Interesl Charges

95,607

62 Nel Income 448,674

64 Preferred Dividend Declared

65 Net Income to Common Stock 448 674

695,076 !0,980,668

695.076 10,980.668

10.949,622

10,949,622


CALIFORNIA AMERICAN WATER COMPANY

GENERAL OFFICE - 2008 GENERAl. RATE CASE

S]ATEMENT OF INCOME

GL00bUSR

BALLARK

83500

American l. ter Works ~ any

Amenc an Wale~ Co

Statement ncome will lysls

Ulihly Sub~ id~ary Love Sum

For Ihe Pe d Ending 1 /2006

Workpaper GQ-115

Description

........................................

1 OPERATING REVENUES

2 Water

3 Sower

4 Other

5 Management

6 Tolal Revenues

7 OPERATIONS & MAINTENANCE EXPENSE

8 Labor

9 Purchased Waler

10 Fuel & Power

11 Chemicals

12 Wasle Disposal

13 Management Fees

14 Group }nsuranoe

15 Pensions

16 Regulatory Expense

17 Insurance Other Than Group

18 Customer Accounting

19

20 General Office Expense

21 Miscellaneous

25 Other Malnlenance

December

Actual

95 812

-4,670

91,142

25,983

6,395

9,930

2,243

2,295

-157

-142

2,227

-38

318

2.120

1,329

51,653

11 940

Yr to Dale

December December

Pr~or Year Actual

24,414 1,979,731

87 87,356

24,501 2 067 087

23,421 282,458

34,809 289,435

-2.571 82.305

2.635 18,630

20,000 17,455

-198 -6 283

-109 -5,919

1,760 56,813

-59 -1,528

71 2,917

1,753 20,733

2,898 18,010

14,582 176,476

7,337 99,277

Yr to Dale

December

Prior Year

86,095

1.808,909

262,980

269,890

69.262

18.685

20,000

-3,802

-2,157

46,947

-895

186

19 957

20,057

147,777

100,96b

Iolal Malrllerrance & Opera~lOr~S Expense

116,076

106,329 t,050,779

969,753

27Depreclallou

28 Acnodlza[ion

29Gene[al Taxes

30State Income I axes

31Federal Income Taxes

32]a× Sawngs Acquls,tlon Adjustment

27.960

109

27,836 348,431

5,607 132,945

303,597

131,935

33 ]Dial Operal~ng Expenses

144,145

139,772 1,532,155

1,405,285

34 Ubh[y Operahng Income

-53,003

-115,271 534,932

403,624

35 OTHER INCOME & DEDUCTIONS

36 NonIOperabrlg Renlal Income

37Dlwdend Income-Common

38 Dlwdend Income Preferred

39 Interesl Income

40AFUDC Equity

42 M & J M~sce]laneous Income

43 Gain(Loss)on D~spos~bon

41

1,983

4,228

1,000

16,263

-2 000

45 Total Olher Income

6,211

15,263

46 M~scellaneous Amorbzabon

47 lax Savings Acqulslllon Adjuslment

48 M~sc Other Deductions

49 General Taxes

50 Stale }ncome Taxes

51 Federal Income Taxes

52 7Dial Olher Deducllons

-108,224

53 ~otal Olhel Inc£}me

G,211

123,487

54 Income Before Interest Charges

46,792

-115.271 658,419

403.624

55 INTEREST CHARGES

56 Inlerest on Long-Term Debt

57Amorhzal~on and Debt Expense

58Interest-Shod Term Bank Debt

59 Olher Interest Expense

60AFUDC-Debl

61 Total Inlerest Charges

62 Net Income

64 Preferred Divfdend Doctored

46,792

-115,271 658,419

403,624

65 Nel Income to Common Stock

-46,792

===============

-115.271 658 419

---~==== ===============

403,624

==========~ ....


CALIFORNIA AMERICAN WATER COMPANY

GENERAL OFFICE - 2008 GENERAL RATE CASE

2006 PAYROLL - ALL DISTRICTS

IYTFY 10 I

DISTRICT OESCR

CA-Cenlral D~v Carp

CA-Central Div Corp Total

CA-Coronado

CA-Coronado Total

CA-Corporate

UnlOn/noaunlo

N

N Total

U

U Telal

N

N Tolal

u

LJ Total

S=. Oparal=ons Eng=neer

Water Q,uahty Specialist

Water Quahly Supenntendent

Secretary

Supvr Water Quality

Sr Engr Opns

Sr Project Engr

Spe¢~alls{ Waler Quahty

Supt Water Quality

Foreman

Treatment Plant Op (Grade II)

Pump Operalor Gr 2

Pump Operator Gr 1

Cuslomer Servlceperson

Trealment Plant Op (Grade IV)

Laboratory Techmclan Grade I

Treatment Planl Oper Foreman

Small Crew Foreman IV

Treatment Plant Op (Grade Ill)

Laborer

Malnt Service Speclahst

Meter Reader

Operations Supervisor

Sr Secrelary

Sr Utility Worker

V~crk~ng Foremao

UIiIdy Worker

Operal~ons Clerk

Network Supenntendent

UIihly Worker I

Engmeenng Manager

Supw Opns I

Sup[ Opns I

Sr Engr Opns

Sr Prelect Engr

Engr Opns

Clerk Opns (N)

~,dmtn Aast (N)

M~r Roles & Regulalloas

Sr Secretaq/(N 1

Jhhty Worker II-Grade II1

Landscape Malnlenance

dl~]dy Worker II

Mamt Service Specialist

Operations Superintendent

Operations SupaRISOf

Sr Operations Engineer

Waler Quahty Speclahst

Customer Ca=vice Supenntenden

Operations Spec~ahst

Communications Manager

Network Supenntendenl

Water Quality Supervisor

Sr Eng~neenn 9

Tech

Natwork Operations Supervisor

Administrative Asslstaal

Ma=nt Serv Speclahst - Lead

N~twork General Manager

Eng~neenn 9

Manager

Prelect Del & Devel Se~ Mgr

Operations Eng - Eng&Tech Serv

Network Operat=ons Manager

Network Oper Supv-F=eJd CS/Bkf

VP & Manager

Network Operations Supenntend

Network Oper Supv-Suppon Serv

Water Conservation Manager

Specialist Opns

Supvr Opns I

Supt Opns I

Sr Engr Opns

Sr Project

Sr Englneenng Tech

Exec Secretary

Supvr Admla Support

or M

Dala

Balance Sheet

;urn of YTPHRW sum el YTGPA

65 $1.67£

1379 $40,225

3882 $83.175

27 $757

391 $9,753

3g $1,328

38 $1,030

541 $15,381

303 $8,912

2024 $50,741

38 $666

1 $20

511 $12,664

36 $I,353

893 $26,952

7 $386

181 $6,853

1 $21

6 $257

115 $3 407

47 $1 816

4 $73

32 $1,769

22 $463

10580 $269 683

9 $218

9 $218

10589 $269,901

142 $13,801

833 $43,160

32 $3,571

0 $10,348

875 $62.908

0 $2 100

0 $4 825

0 $2 032

7 $1,858

0 $8/4

185 $10,553

0 $2 162

271 $9,5O0

36 $21,619

0 $2,090

91 $25 566

40 $12.479

464 $15,556

32 $12,576

0 $2,192

28 $22.276

12 $6,411

0 $2,390

0 $554 1

4 $105

628 $18,688

690 s2g 709

2429 $1! 3.460

120 $5,635

727 $21.654

585 515.837

Expense

Sum of YTPHRW

144

040

640

323

760

287

Sum 9fYTGPA

$7,586

$20,046

$23,356

$6,40b

$28,683

$!5.240

$903

1520 $49,217

769 $28,683

5091 $179,118

2

$92

5

$132

35

$935

96 $2,460

3

$110

3

$146

2199 $54,827

1

$33

12

$357

26

$724

2382 $59,837

7473 $238,955

2108 $54 867

2262 $67,238

5490 $116,212

614 $17,526

3960 $96,084

601 $20,613

641 $13 624

1507 $41 063

402 $11 488

4031 $104,626

6O6 $10,f94

59O $23 998

1620 $39,019

604 $22,862

1294 $38,650

58 $1 667

2782 $105 046

1234 $51,178

636

$2,697

$257

13z8 S40,91/

26 $1 004

937 $17 318

1358 $22,534

10

$553

39

$1.144

874 $18,468

35092 $941,448

34

$935

15

$366

49

$1,301

35140 $942.749

$1,399

391 $26,976

520 $27,395

84 $2.407

112 $3,384

162 $3,303,

23 $520

Workpaper G0-116

Olhar

um of YTPHRW Sum of YTGPA

212 $6 339

114 $2,438

99 $2,382

229 $6,184

170 $4,240

71 $1,806

16 $564

57 $2,221

155 $6 431

9 $385

11 $327

14 $395

31 $748

1237 $35,590

1237 $35,590

676 $20,435

2009 4 Facto= Determination11-13 xls


CALIFORNIA AMERICAN WATER COMPANY

GENERAL OFFICE - 2008 GENERAL RATE CASE

2006 PAYROLL - ALL DISTRICTS

YTFY 16 I

DISTRICT DESCR

CA-Corporate Total

CA-Fellon

Jnloelnonunlo

N Total

Tdle

~,dm~n Support (N)

~gr Engrg-Proj Delvry&Dev Svcs

Engr Opns

~ro~ect Engineer

SM LT 100ee’s

Vlgr Network

Sr Planmng Engineer

Dperat~ons Eng - Project Dehv

Supvr Meant Servme

Mgr Rates & Regulations

M~r Water Conservabon

OorM

Balance Sheet

Sum of YTPHRW

1080

1818

134

64

279

100

310

2O0

12273

12273

Data

Sum of YTGPA

$58.829

$67.146

$4,637

S4 425

$14.721

$7,692

$15.054

$11.058

$680,050

$680~050

Expense

Sum of YTPHRW

8

440

84

Sum o1YTGPA

$124

$23.967

52.612

80 $3,846

3 5112

746 $41,246

315 $9.367

3039 $146,656

3039 $146,656

24 $682

Workpaper

N

Ma~nt Service Spec~ahsl

Operations Engineer

19

$801

Operations Supenntendent

7 $250

W/WW System Operalor II

2348 $74,117

Network Operabons Super%qsor

640 $23.448

AdmlnlStrabve Asslstar~t

645 $12.082

15 5292

System Operalor II

4869 3136,794

Supvr Opns I

1513 $57,574

7

SpeclahSt Malnt So,vice

37 $1,096

5266

Adn~n Asst (N)

1554 530,140

5 $86

Mgr Network

3

$166

N Tolat

Supvr Malnt Se~l~:e

18 $672

$966

11644 $338,856 28 5644

U Pomp Operalor Gr 1 4 $104

Pump Operator Gr 3 4 $112

P~-odurbon Foreman Grade III 4 $115

U Tolal 12 $330

GO-116

Other

Sum of YTPHRW Sum o! YTGPA

4 $165

40 51,494

140 $7 740

860 $29,835

860 $29,835

CA-Felton Total 22

$956

11656 $339,187 26 $644

CA.Lark~eld

N

$1.245

28

5954

608 $20.762

55

$2,529

CA-LarkfieJd Tolal

CA-Los Angeles Adm~n

Operations Engineer

Operal=ons Supervisor

Sr Operal~ons Engineer

Operations Clerk

Inlem

Water Conservallen Specialist

Wa~er Syslem Operator II

Network General Manager

Water System Operator I

Engineering Manager

Eleclnclan

Wa~er Conservatloe Manager

Supvr Opns l

Supl Opns I

Sr Engr Opns

Sr Projecl Engr

Speclabs~ Malnl Service

St Englneenng Tech

#Vater Systems Operalor

Engr Opns

Clerk Opns (N)

Mgr Network

Speclahst ERCC

Mgr Rates & Regulal~ons

Met Water Conservallon

375 $9,258

11 $569

107 $2.344

8 5441

25 5856

138

$4 933

170 $8,107

8 $359

24 $672

5 $130

41 $1,071

72 $2.967

56 $966

12 5629

4 $75

41 $2.267

N Total 1208 $40,372

U

Production Foreman

U Total

1208 $40,372

Foreman

139 $5.166

154 $4 444

N Total

U

Meier Reader

Operattons Engineer

Operallons S upe~rlsor [

AdmlnlSlfallve Asslslaet

Englneenng Manager

Production Foreman

Waler Conserval~on Manager

Supvr Opns I

Supl Opns I

Sr Engr Opna

Sr Project Engr

Speclallsl Malnt Service

Exeo Seeretaq/

Engr Opns

Mgr Rates & Regulal~ons

Mgr Water Conservehon

Equipment Operator

Laborer

Meter Reader

Caslomer Service Repfesenlal=v

Laboralory Technlc~ar~

Utlllly Worker I

Utdlty Worker II-Grade III

Sr Customer Service Rep

Pump Operator

Utllffy Worker II

71 $2,634

146 $4653

12g $7.105

432 S14.507

290 $9,181

28 $1,082

146 $8.072

1533 $56,854

782 $22,520

317 $6,644

1 $25

14 $327

1072 527,624

10 $502

13 5579

1289 $36,050’

642 $10,427

18 $263

20 $394

4118 5114,310

21 51 084

1510 $37,221

20 $581

22 $632

1330 $47,541

8 $362

1 $48

44 $1,232

567

3O

920

41

601

8

46

10573

3

3

10575

2136

55O

1

1135

682

68

2213

93

2558

1302

8

1230

1603

186

13777

3970

1510

5106

2177

2178

4894

0

2433

6156

8600

$17,366

51,159

$15,708

52,242

$11.439

$442

$1,374

$284 586

$90

$90

$284,6/6

$64 392

$16 595

$12

$35,597

$266

$14,257

52,961

$69,748

52,665

$83,637;

S58,383

$43

$343

$38,940

$34,474

$5,511

$427,812

$109,014

$31.056

5123,449

$53,821

$59,475

$120,419

$10

$66,802

5170,287

$234,238

12 $401

536

13 $437

13 $437

0 $131

o 59

0 $140

4o $1,467

0 $280

0 S534

0 $35

0 $9

0 $1,785

2009 4 Factor Delem~Hnahon11.13 xl.~


CALIFORNIA AMERICAN WATER COMPANY

GENERAL OFFICE - 2008 GENERAL RATE CASE

2005 PAYROLL -ALL DISTRICTS

YTFY 16 J Workpaper GO-116

DISTRICT DESCR

CA-Los Angeles Admln Total

CA-Mentors

CA-Mentors Total

CA-Monterey

CA-Monterey ]olaf

CA-Northern D~v Carp

Unlonlnonunto

U Tolal

N

N Tolel

Total

U Tolal

IN

Title

Customer Serwce Clerr,/[eller

Field Cler~UIiht~’£erson

IMalnt Service Spec=al~sl

Foreman

Malnt Service Specialist

3perat~ons Engineer

iOperal~one Supsnntendent

~Sr Operations Engineer

Communications Manager

3peratlons Secrela~y

Intern

Network Operations Supervisor

Admlnletratlve Asslslae[

Network Operotlone Manager

VP & Manager

Watershed Caretaker

Network Operal=ons Supenntend

Water Conservation Manager

Secretary (N)

Specialist Government Affairs

Sup,,’r Opns I

Supl Opns I

Sr Engr Opns

Sr Project Engr

Spec~ahst Meant Service

Supvr SCAOA

Engr Opns

Project Engineer

GM L7 100ee’s

Admln Asst (N)

Mgr Neiwork

Supvr Malel Service

M£1r Water Conservallen

Fnglneenrlg Tech

F=eld Services Represenlat=ve

Foreman

Manager

Meter Reader

Ut~hly Worker

Backhoe OpPralor

Tfeatmonl Planl Op

W/WW Plant Operator II

Se~lcspersorl

Ulll~Iy Worker I Grads I

UI)llly Worker lI-Grade II

Treatment Planl Op (Grade II)

Pump Operator Gr 2

W/VvW Plant Operator

Waslewater Forema~

Serviceman/Person

Pump Operator Gr 1

Cuslomer Sen/iceperson

Water Conservallon Specialist

Mgr ]rain & Empl Developmenl

Trealmenl ~lant Op (Grade IV)

I aboralery Technician G{adelll

Lead We[or Conservation Spec

Teller

Landscape Maintenance

Small Crew Foreman Grade II

Pump Operator Gr 3

Productmn Foreman G~ade III

W/VVW Planl Operator Ill

Laboratory I echnlclan Grade I

Trealment Plant Oper Foreman

Meter Repair Person

Meter Repair Techmclan

Warehouse TechlllOlaN

W/VWV Plant Operator V

Meter Serviceman

Meter D~stnbulor Helper

Small Crew Foreman IV

Meter Reader Coordinator

Small Crew Foreman Grade III

Customer Service Reprrellet

[realmenl Planl Op (Grade

Foreman A

Meter Reader Repair Person

Water Qualdy SpeclaNst

Water Qualdy Supervisor

nteaq

O or M

Data

Balance Sheet

Sum of YTPHRW Sum of YTGPA

3490 $94,270

5029 $151,124

8 S214

146 $4.190

342 $13.845

86 $4,504

348 $12,190

92 $4,926

112 $7,488

740 S26,865

233 $12,372

10 $531

60 $1,850

556 $23,090

12 $540

256 $17,699

207 S11,430

3206 $141,736

661 $17,587

14 $452

184 $4,710

179 $5,293

16! $5,063

1562 $41,531

98 $2 494

314 $8,052

252 $7,214

12 $574

313 $881/

608 $16,150

231 $6,424

17 $392

479 $12 519

264

17

$8,090

$628

261 $8,281

8 $196

5649 $154.269

8855 $296,005

Expense

Sum of YTPHRW Sum el YTGPA

4345 $101 643

2164 $51,724

43531 $1,121,939

57308 $1,549,751

16 $449

16 $449

16 $449

984 $28,378

82 $3,456

597 $21,358

580 $20.000

646 $11.499

100 $1,200

3277 $113,605

660 $12,033

474 $25.380

120 $8.023

2160 $50,629

1280 $56,238

25 $704

t557 $28,090

1520 $54,990

7615 $274,118

3000 $136,910

1508 $44.864

720 $23,539

$39

334 $23,09!

1596 $30,975

1144 $~3 168

1459 $54,502

34 $1,003

31470 $1,087,791

I226 $31.783

2484 $34 672

663 $21,710

53 $1,920

13678 $323,230

6993 $164,838

2122 $68,059

2419 $69 27O

8247 $270.705

95 $2,225

5422 $147,091

9623 $261,187

6141 $200,881

4220 $71,368

1981 $60,343

1740 $67,146

406 $9,723

8377 $258,210

9051 $231,130

4094 $105,515

7360 $220,983

165 $5,163

2849 $112,087

1143 $30,837

2046 $56 243

4 $79

6562 $170,836

4579 $135,524

2215 $53.581

2920 $102,672

2293 $64.984

2171 $55,386

2 $72

2563 $90.630

5955 $170.451

2160 $57.264

2103 $63,328

19 $445

69 $1,609

2406 $81,793

2153 $55.411

4932 $162.945

2166 $47,704

2709 $89,650

8 $239

763 $23 241

151342 $4.284,027

182812 $5~371,818

280 $4,713

640 $19,488

8 $120

Other

Sum ofYTPHRW Sumo{YTGPA

0 $9

4O $4,118

40 $4,256

8 $238

56 $1 931

17 $523

81 $2.691

18 $495

0 $3.479

14 $428

8 $183

o

SlO

39 $4,595

120 $7,286

2009 4 Factor Determlnat=on11 13 xls


CALIFORNIA AMERICAN WATER COMPANY

GENERAL OFFICE 2008 GENERAL RATE CASE

2008 PAYROLL -At.L DISTRICTS

DISTRICT DESCR

CA~Northem Div Carp Total

SA-Sacrarnenlo

3A-Sa~amenlo Tolal

!CA-Southern Dw Carp

CA-Soulharn Olv Carp Total

CA-V~llage

N Total

U

LJ Total

IN

N Total

u

U Tolal

N

~1 Tolal

[~tle

&dmlnlStratlve Assistant

Network General Manager

Supvr Water Quahly

~,upvr apes t

Sr Engmeenng Tech

Exec Seerelar~

Supvr Admln Support

GM L7 10~e’s

Adm~n Assl (N)

Spec~ahsl Water Ouahly

M£r NeWark

Se~vlceperson

Sr 8e~’lceperson

O~stnbutlan S’istem Op Trainee

O~stnbutlon C~mk

Operatloo~ Clerk

Operatlons Coordinator

Inlem

Water Conse~atlon Specialist

Sr Eng~neenng Tech

Network General Manage."

Operal~ons Eng - Eng~Tech Se~

Network Oper

NeWark Oper Supv-Suppo~ Sew

Specialist apes

Supvr Water QuaNy

Supvr apes

Supt Op~s

Sr Engr apes

Sr Pro~ect

S#ec~ahsl Mamt Se~ce

Supv[ Admlfl SuppaA

Adm~n Suppo~

Supvr F~etd Seduces IL,

Engr apes

Prolect Engineer

Sr Clerk

GM LT 100ee’s

Admm Ass’ (N)

Spec~ahst Waler Quahly

Mgr NeWark

Mgr Rates & Regulal~ons

M]r Waler ConseHallon

Servlceperson

Sr Servlceperson

Pump Operator Or 2

Pump Operaior Gr 1

Water ConseP,,’atlon Speclahst

Dlslnbutlon System Op Tralnee

Sr Distribution System Op

Dlslnbu[lon System Opera,or

Pump Operalor Or 3

F~roductlon Foreman

Workm~ Leader

~/Valer Quahly Supennlendent

Customer So~lce Supennlenden

Network General Manager

Supvr Water Quallly

Supl apes I

Supl Water Oual=ty

I Mgr Network

Malnl Service Specialist

Operallone Engineer

Operal=ons Speclabst

Network Supenntendent

Network Operallons Supe~lSOr

[Administrative Assistant

] Englneenng Manager

IWater Censerval~on Manager

O or M

gala

Balance Sheet

Sum of h’TPHRW Sum of YTGPA

172 $4.646

587 $23.096

48 $1.609

201 $9 131

394 $5.910

11 $167

2 $47

370 $10 618

4 $124

35 $1.904

17 $936

4 $163

176 $5.£00

239 $7,932 I

136 $4.849

19 $355

735 $26,425

827 $36.925

30 $1,321

13 $419

490 $13,263

1812 $67,852

130 $4.847

694 $11,821

5 $102

54 $2,925

129 $7,132

467 $10,765

7799 $261,185

10 $168

511 $11,707

24 $604

3 $91

368 $6,726

668 $16,234

120 $2.739

120 $2,942

67 $1,810

1890 $43,021

9689 $304,207

32 $864

1 $40

108 $2.710

8 $441

SumotYTPHRW Sum olYTGPA

130 $2,503

0 SO

1490 S47,604

2 $69

40

261 $5,374

157 $3 536

3 $49

0 $10,000

60 $1,240

1301 527,183

8 $437

4380 $121,878

11 $185

24 $564

11 $322

45 $1.071

4~24 $122,949

2 $28

492 $11,208

2 $79

588 $19, f!3

275 $4 339

677 $10,506

914 $22.232

513 $7,641

1426 $28,496

2035 $40,269

636 $19.768

551 $29,126

2219 $54,991

401 $13,309

504 $17,971

35O $10,050

3502 $79,680

30 5960

3823 $135.956

16 $724

37 $1,713

2767 $83,826

674 $14,061

301 $6,790

471 $7,073

1200 $27,658

181 $6.678

874 $14 831

104 $7.000

3166 $00.482

3 $63

760 $38.191

24 $1.327

96 $2.293

683 $26.228

30492 $805.259

5141 $85.0~6

7139 $162.497

6484 $164.633

3574 $78.576

40 $788:

8271 $159,834

4652 $102,898

9317 $217.716

8525 $237.628

1295 $48,296

280 $7,794

54724 $1,265,745

85216 $2,071~004

640 $22 713

64O $23,586

554 $27,966

480 $17,008

560 $21.027

1040 $38,150

1304 $68,055

5218 $219.105

5218 $219.105

525

505

$13.175

$19.363

924 $26,520

1176 $18.300

g 5266

Workpeper

GOollii

Other

Sum of Y]PHRW Sum of Yi-GPA

17 $317

16 $419

03 $736

0 $1C6

O $69

0 $235

0 $120

0 $210

0 $15

0 $754

33 $1.490

2009 4 Factor Determination11


CALIFORNIA AMERICAN WATER COMPANY

GENERAL OFFICE 2008 GENERAL RATE CASE

2006 PAYROLL - ALL DIS I RIC I S

YTFY 16 I

IDISTRICT DESCR

CA-Vdla~e Total

(blank)

blank) Total

Grand Total

L~nlon/nonunlo

T~tlo

Spec~ahs[ Opns

Supw Opna I

Supl Opns I

Sr Engr Opns

Sr Pro]act Engr

Spo¢lal~el Mount Service

Engr Opns

Admln Asst (N)

Mar Rates & Regulahons

M~r Water Conservation

OorM

Data

BalanTe Sheet

Sum of YTPHRW Sum of YTGPA

256 $6.695

17 5706

6 $257

40 $1.120

26 $%015

Expense

Sum of YTPHRW

1202

2252

1192

11

Sum oIYTGPA

$31.459

$67,019

550,682

$471

Workpaper

GO-116

Other

Sum of YTPHRW Sum of YTGPA

28 $733

32

36

$8£6

$1,2£2

2343 $38,127

34 $1.880

10

$553

18

$535

N Total

528 $15.729

10234 $268,657

28 $733

U

Laborer

745 $15.438

4262 $79.317

39 $767

Me~er Reader

1 $11

676 $15.519

Uhhty Worker

2110 $56,515

14079 $343,951 59 $1 600

Cuslome¢ Service Representatlv

682 $15.865

U Total

Pump Operator Gr 1

25 $648

2714 $81.864

2880 $72,611

22412 $536.515

97 $2~367

3407 $88,340

32645 $805.172

125 $3.100

N

47 $1,303

22 $434

406 $16.088~

190 $9,147

4 $143

8 $273

520 $26.637

40 $1,801

5 $121

25 5626

4 $138

8 $194

215 $7,568

N Total

U

3 Tolal

Foreman

Laborer

Operations Engineer

Operations Supenntendent

Operabona Supervisor

Sr Opel-aligns Engineer

Sr Ubllty Worker

U~hty Worker

CommunlcallOnS Manager

Ul~l~ly Worker I

Network Operations Supervisor

Water System Operator II

Network General Manager

Senior Foreman

Waler System Operator I

Network Operallolqs Manager

VP & Manager

SecretaP] (N)

Specialist Opns

Supvr Opns I

Supt Opns *

Sr Engr Opns

Sr Projecl Engl

Waler Systems Operator

Engr Opns

Project Fng~neer

GM LT lOOee’s

Mar Network

Operallons En£1 - Prolect Dehv

Eng]neenng Tech

Equipment Operator

W/WW Plant Operator II

Utlhty Worker II-Grade II

Pump Operalor Gr 2

WiWW Plant Operalor

Waslewaler Foreman

Pump Operator Gr 3

Uhhly Worker II

W/V~t%N Planl Operalor V

Productlor~ Foreman

104 $2,497

18 $925

18 $552

19 $413

42 $2,24g

380 $25,406

365 $6,561

15 $380

386 $13,842

4 $166

1588 $78,393

116 $5,635

27 $714

1843 $76.55~

84 $3.526

866 $59.871

110 $6,046

280 $11,300

7314 $341,049

257 $6,933

5 $120

186 $5,010

2 $97

5 $!96

124 $3,108

1 $14

579 $15,478

7893 $356,527

502 $16,353i

2 $86

0 $0

838 S37 052

40 $1,774

0 $10,000

1827 885 782

12 $3!6

534 $15 336

4 $115

844 $28 981

82

1475

3302

438824

$2,427

$47,175

$I32,957

$12.225 427

,~ ’,2454 $82.640

2009 4 Faclor Determ~nahon11-13 xls


CALIFORNIA-AMERICAN WATER COMPANY

CALIFORNIA CORP DISTRICT

GENERAL OFFICE RATE CASE 2007

Property, Plant, and Equipment-Original Cost

Workpaper

GO-117

Line

No.

Description

Recorded Years

2003 2004 2005 2006

Estimated Years

2007 2008 2009 2010

1.

2.

3.

4.

Beginning Plant Balance 4,517,798 4,651,503 4,545,038 5,299,824 5,599,291 5,658,790 5,658,790 5,658,790

Plant Add=t=ons 349,818 140,550 769,079 314,585 59,499

Plant Retirements 216,113 247,015 14,293 15,118 0 0

Weighted Average Plant Balance at YE 4,584,651 4,598,271 4,922,431 5,449,558 5,629,041 5,658,790 5,658,790 5,658,790


CALIFORNIA-AMERICAN WATER COMPANY

CALIFORNIA CORP DISTRICT

GENERAL OFFICE RATE CASE 2007

Property, Plant, and Equipment-Accumulated Depreciation

Workpaper

GO-118

Line

No.

Description

Recorded Years

2003 2004 2005 2006

Estimated Years

2007 2008 2009 2010

1.

Beginning Accumulated Depreciation Balance

987,458 1,123,272 1,334,939 2,464,487

3,125,402 3,657,712 4,145,188 4,632,664

2.

Plant Depreciation AdCt~ons

351,927 458,682 1,143,841 676,033

532,310 487,476 487,476 487,476

3.

Plant Depreciation Retirements

216,113 247,015 14,293 15.118

0 0 0 0

4.

Weighted Average Plant Accum Depr Bal at YE

1,055,365 1,229,106 1,899 713 2,794 945

3,391,557 3,901,450 4,388,926 4,876,402


CALIFORNIA-AMERICAN WATER COMPANY

CALIFORNIA CORP DISTRICT

GENERAL OFFICE RATE CASE 2007

Property, Plant, and Equipment-Rate Base

Workpaper

GO-119

Line

No.

Description

2003

Recorded Yea~

2004 2005 20O6 2007

Estimated Yeam

2008 2009 2010

Gross Property~ Plant & Eqpt

1. Beginning Plant Balance

2. Plant Add=tions

3. Plant Retirements

Accumulated Depreciation

Beginning Accumulated Depreciahon Balance

4,517,798 4,651,503 4,545,038 5,299,824 5,599,291

349,818 140,550 769,079 314,585 59,499

216,113 247,015 14,293 15,118 0

987,458 1,123,272 1,334,939 2,464,487 3,125,402

5,658,790 5,658,790 5,658,790

0 0 0

0 0 0

3,657,712 4,145,188 4,632,664

2

Plant Depreciation Additions

351,927 458,682 1,143,841 676,033 532,310

487,476 487,476 487,476

3.

Plant Depreciation Retirements

216,113 247,015 14,293 15,118 0

0 0 0

4.

Weighted Average Rate Base

3,529,286 3,369,165 3,022,718 2,654,613 2,237,484

1,757,340 1,268,864 782,388


CALIFORNIA AMERICAN WATER COMPANY

GENERAL OFFICE - 2008 GENERAL RATE CASE

ADDITIONS BY YEAR BY ACCT

Additions by Year, by Account

Sum of GLAA

GLFY

GLSUB GLOBJ GLEXA

3 4 5 6

104000 3022 West Vernon Ave Sale

82,680

3441 Ivar Avenue Sale

512,962

4634 Slauson Ave Sale

24t,102

ADJUST JE # 30189707

(106,821)

ADJUST JE # 30192094

Anthenian Way Lot 2, LA, CA

(27,500)

Barbulc, Brian B

4,886

Correct acct 104000

(27,000)

Correct JE 30732901

(500)

Correct Reclass Sale Proceeds

27,500

Financial Title Co Comerica Ba

1,199,000

First American T~tle Co

(139,382)

Gain on Sale of SlausonAve

Gmn on Sale of W VernonAve

Homeland Sale APN 5011-021-004

246,393

land sale-3701 Homeland Dr, LA

(4,725)

LAND SALE-OLYMPIAD RES1 ,A]~HENI

243,195

M~ssion V~ew(9442 Lwe Oak)

174,131

Nason Rd Land Sale - Bachi

139,382

Rcl Land Proceeds

150,000

RCLS RC 1409-PPTY SALE PROCEED

(37,200)

Rec Gain on Sale of IvarAve

Rec Proceeds fr Sale of land

(135,000)

Rec Sate 2051 Mount Ave, LA

Reclass C2N Transactions

(89,821)

RECLASS LAND PURCH $ TO TASK

,203,886)

Reclass Land Sales

(520,080)

Reclass Proceeds for sale

(289,094)

reclass RC 1409

Record AWCC Aclivity

(419,947) (855,391) (547,848)

Record gmn sale C~elo VBta

419,947

Record Purchase-WaterTek

585,000

RECORD SALE BISHOP PROPERTY

106,821

RECORD SALE FALCON WAY

15,040

RECORD SALE OF BEXLEY DRIVE

67,500

RECORD SALE OF EXPLORER DRIVE

67,500

RECORD SALE-GRENOLA WAY PROP

106,008

RECORD SALE-SEASIDE PROP

169,980

Record Wire Pints Sale of Land

(836,744)

REVERSE JE 30137043

(359,250)

SALE OF 1101 S OAK AV, DUARTE

359,250

SALE OF HOMELAND AVE-LAND

193,155

SALE OF LAND AT CORRINE HILL

89,117

SALE OF MARIPOSA WELL; 9930 OL

368,849

SALE OF MOUNTAIN AVE

45,899

SALE OF S OAK AVE.~DTE OFFICE

359,250

Transfer to RWIP

120,821

;~i rue up Watertek Acquisition

(585,000)

Weiner, Donald B

(27,500) 27.500

FA Integrity Set Up

Total

301000

104000 Total

101000 Correcl Asset on TO# 50029744

C×L JE 30225406

~FA CORR Correct F130794936

Reverse charges on Eng~neenng

IREVERSE F1-30238713

TRANSFER CWIP TO UPIS

TRANSFER CWIP TO UPIS2

XFER COSTS FROM ENG ASSET

101000 Total

301000 Total

31 1105110 IREV CA ENTRY-F0 30079103

(89,821)

(89,821)

(3)

13,500

13,500

(13,.500)

(13,500)

10,073

(190,882)

102,134

(4,977)

88,751

4,977

(10,073)

(3) (88.748) 88,751

(3) (88,748) 88,751

(14,252)

Workpaper

(66,934)

66,934

GO-120

Grand Total

82,680

512,962

241,102

(106,821)

(27,500)

4,886

(27.000)

(500)

27,500

1,199,000

(139,382)

246,393

(4,725)

243,195

174,131

139,382

150,000

(37,200)

(135,000)

(89,821)

(t,203,886)

(520,080)

(289,094)

(1,823.186)

419,947

585,000

105,821

15,046

67,500

67,500

106,008

169,980

(836,744)

(359,250)

359,250

~93.155

89,117

368,849

45,899

359,250

120,821

(585,000)

(89,821)

(89,821)

(4,977)

10,0Y3

(66,934)

88,751

(190,882)

107,108

66,934

(10,073)

(o)

(14.252)


CALIFORNIA AMERICAN WATER COMPANY

GENERAL OFFICE - 2008 GENERAL RATE CASE

ADDITIONS BY YEAR BY ACCT

Workpaper

GO-120

Sum of GLAA

GLSUB GLOBJ IGLEXA

31 105110 Tota~

~1 Total

320100 101012 I Hypoch~onle Generalor

101012 Total

320100 Total

339600 101012 IZero Asset Clean Up

101012 Total

339600 Total

340100 101000 IUmtization Assets to 101

101000 Total

101012 ITRANSFER CWIP TO UPIS

101012 Total

106000 Transfer CW1P to 106

Umt~zat~on Assets to 101

106000 Total

340100 Total

340200 101000

340200 Total

340300

101000 Total

101012

101012 Total

106000

CAW141GT21 Dell Laptop

CAW23KGTR! Dell Laptop

CAW3ZHGF31 Dell Laptop

TRANSFER CWIP TO UPIS

TRANSFER CWIP TO UPIS2

ADJUST JE 30200953

CAW141GT21 Dell Laptop

CAW3ZHGF31 Dell Laptop

TRANSFER CWIP TO UPIS

TRANSFER CWIP TO UPIS2

Transfer CWIP to 106

Und~zation Assets to 101

1060~00 Total

I101000

101000 Total

101012

TRANSFER CWIP TO UPIS

TRANSFER CWIP 70 UPIS2

ADJUST JB#30206208

CP

FA Corr Reverse Transfer-STEP

Record IVRNRP Addfi~ons

TRANSFER CWIP TQ UPIS

TRANSFER CWIP TO UPIS2

TFR CWtP TO UPIS PA 2

101012 Total

340300 Total

341100 101012 ISPLtT ASSET

101012 Total

341100 Total

347000 101012 ITRANSFER CWIP FO UPIS

101012 Total

347000 Total

Grand Total

GLFY

3 4

(14,252)

(14,252)

(26,128)

(28,128)

(28,128)

560

560

560

(2,574)

(1,580)

(2,311)

19,142

12,676

2,574

2,311

66

4.952

17,628

302,471

90,849

393,32~

393,320

56,261

56,261

56,261

349,817

7,336

(5,719)

1,617

31,300

31,300

32,917

41,097

41,097

41,097

53,036

53,036

53,036

126,299

1,330

63,866

65,195

65,195

(340)

340

17.261

749,083

766,345

766,345

39,788

39,788

39,788

769.080

133,252

2,839

136,091

136,091

3,590

261

3,850

(198)

85,667

423

85,892

89,743

2,611

2,611

5,195

(2,610)

2,584

5,196

49,168

49,168

5,682

(136)

5,546

54,714

14

14

(423)

(423)

(410)

314,585 59,499

Grand Total

(14,252)

(14,252)

(28,1281

(28,128)

(28,128)

2,61,.~

2,611

560

560

5,19~

(2,610)

2,584

5,75~

(2,574)

(1,580)

(2.311)

26,477

(5,719)

14,293

1,330

2,574

2.311

228.484

52,006

286,706

5,682

(136)

5,546

306,545

3,590

274

3,864

(340)

340

(198)

17,261

1,178.319

90,849

1,286,231

1,290,095

149,085

149,085

149,085

1,619,280


CALIFORNIA AMERICAN WATER COMPANY

GENERAL OFFICE - 2008 GENERAL RATE CASE

RETIREMENTS BY YEAR BY ACCT

Retirements by Year, by Account

Workpaper

GO-121

Sum of GLAA

GLFY

~LOBJ GLSUB GLEXA

’ ’3 4 6

101000 340200 CAW4CP6T31 Dell Desktop

CAW5CP6T31 Dell Desktop

CAW6ZV9V31 Dell Laptop

CAW7W8KV31 Dell Laptop

CAWCYP6T31 Dell Desktop

CAWJVPCT31 Dell Desktop

101000 Total

i61o12

101012 Total’

Grand Total

340200 Total

304500

304500 Total

304600

304600 Total

340200

340200 Total

340300

340300 Total

341100

’~41100 Total

341300

341300 Total

346100

346100 Total

346200

546200 Total

Dell Momtor SCADA

IFASTR- DISPOSAL FJXXRETIRE

(33.873)

(33,873)

tFASTR- DISPOSAL FJXXRETIRE (1

(10,467)

IFASTR- DISPOSAL FJXXRETtRE

IFASTR- DISPOSAL FJXXRETIRE

IFASTR- DISPOSAL FJXXRETIRE

IFASTR" DISPOSAL FJXXRETIRE

IFASTR - DISPOSAL FJXXRETtRE

IFASTR - DISPOSAL FJXXRETIRE

(80,738)

(80,738)

(166,277)

(166,277)

(171,082)

(171,082)

(690)

(690)

(216,113) (247,0!5)

(216,113) (247,015)

5

(1,838)

(1,766)

(5,988)

25

(1,838)

(1,9",1)

(976)

(14,293)

(14,293)

(1)’

(1)

(1)

(14,294)

(15,118)

(15,118)

(15,118)

ii5,116)

PP&E Ong Cost 216,113 247015 14,293 15,!18

check 0 (0) (1) (0)

Grand Total

(I ,838)

(1,766)

(5,988)

25

(1,838)

(1,911)

(976)

(14,293)

(14,293)

(33,873)

(33,873)

(1’0,46~)

(10,467)

(80,738)

(80,738)

(166,277)

(166,277)

(1)

(1)

(15,118)

(15,118)

(171,082)

(171,082)

(690)

(690)

(478,247)

(492,540)


CALIFORNIA AMERICAN WATER COMPANY

GENERAL OFFICE - 2008 GENERAL RATE CASE

DEPRECIATION BY YR BY ACCT

Depreciation by Year, by Account

Sum of GLAA

GLFY

GLOBJ GLSU8 GLEXA

3 4’ 5 6

158105

2006 Capital Labor O/H Adl

Accrue monthly depreciation ex

CORPORATE RATE CHG

(5)

Net Negative Salvage - 01/06

(5,283)

Net Negative Salvage - 01107

Net Negative Salvage - 02/06

(5,293)

Net Negative Salvage - 02/07

Net Negative Salvage - 03/06

(5,334)

Net Negabve Salvage - O3/07

Net Negative Satvage - 04/06

(5,335)

Net Negative Salvage - 06/06

(5,349)

Net Negatwe Salvage - 07/05

(5,368)

Net Negative Salvage - 08/06

(604)

Net Negatwe Salvage - 09/05

(5,041 )

Net Negative Salvage - 09/06

(4,050)

Net Negahve Salvage - ! 0/06

(3,573)

Net Negative Salvage - 11/06

(3,573)

Net Negative Saivage- 12/05

(5,252)

Net Negative Salvage - 12/06

(3,596)

Net Negative Salvage-05t06

(5,349)

Net Negative Salvage-August 05

(5,419)

Net Negabve Salvage-July 2005

(5,418)

Net Negative Salvage-June 2005

(5,418)

Net Negative Salvage-May 05

(5,418)

Net Negative Salvage-Nov 2005

(5,217)

Net Negative Salvage-Oct 2005

(5.132)

Rcl liab not assume [hru acqui

13,200

RecAprd Book Depr NNS CIAC

Rec Watertek OH, IS, SP

(85,544)

Rec Net Negative Salvage

(21,661)

Reclass Pnor Net Neg. Satvage

(413,458)

Reverse Waterek ~ncorrect post

(13,200)

SPLIT ASSET

Spht Assets for retirement

True up Watedek Acquisition

85,544

7 Day Adjustment-Depreciation

246,363

Amod-Leasehnprov-CorpCom’l

(2,190)

FA Integnty Clean Up

Rev 01 03 7 Day Adj-Depr

Total

02

Split Assets f~r retirement

01/24103 Deprec CA-Corp

Office Structures

Sbucl & Improv AG

CA-Corp March Deprec 2003

July 03 Deprec CA-Cot#

REALPORT CARDBUS

(246,363)

(2,190)

0

(15)

(61)

1,460

350

350

02 Total 2,083

05 Adj Deprec Expe 7/04 Rate Chg 2,090

SPLIT ASSET

05 Total 2.090

06 Total

07

(464,235)

06 8-inch 30 hp motor&Pump

(695)

Book Deprec Expense Dec 2006

Book Deprec Expense- Jan 2007

Book Deprec Expense- July 2006

Book Deprec Expense March 2007

Book Deprec Expense Nov 2006

Deprec Expense Calc Sept 2006

Deprec Expense Oct 2006

New SER

V~llage Rate Change (11)

(706)

Accrue monthly deprecial~on ex

ADJ DEPR EXPENSE 07-12/03 224

(65,912)

(225)

(57)

(56)

(57)

(57)

(57)

(56)

(564)

Workpaper GO-122

7 Grand Total

1.447 1,447

(6,981) (6,981

(51

(5.283’

(3,607) (3,607;

(5,293’

(3,607) (3,607]

(5,334

(3,610) (3,610

(5.335:

(5,34£

(5.3681

(604’,

(5,041;

(4,05C

(3,573]

(3,573

(5,252;

(3,596

(5,349

(5,419)

(5,418

(5,418

(5,418

(5,217)

(5,132

13,200

(1,383) (1,383)

(85,544

(21,661)

(413,458)

(13,200

85,544

246,363

(2,190)

(248,363)

(i7,742) (550,078

0

(15)

(61

1.460

350

35O

2,083

2,090

2,090

(57 (977)

(57)

(57 (57)

(56)

(57 (57)

(57)

(57)

(57)

156)

(11)

(179) (t .440)

(8,157) (8.157)

224


CALIFORNIA AMERICAN WATER COMPANY

GENERAL OFFICE - 2008 GENERAL RATE CASE

DEPRECIATION BY YR BY ACCT

Workpaper GO-122

Sum of GLAA

GLOBJ GLS’UB

108105 07

07 Total

O8

GLEXA

Adjusl Irue up 2006 depr exp.

APRIL 2006 Depreciation Calc

BOOK DEPR AUGUST 05

BOOK DEPR.JULY 05

Book Deprec Expense Aug 2006

Book Deprec Expense Dec 2006

Book Oeprec Expense- Jan 2007

Book Deprec Expense- July 2006

Book Deprec Expense March 2007

BOOK DEPRECIATION-JUNE 05

CA-Corp Deprec Pd 5, 2004

Car 1996 Chevy Corsica 4D Seda

Corporate Rate Change

CORPORATE RATE CHG

Data Logger

Deprec Exp Adj 8/04 Rate Case

Deprec Expense Calc Sept 2006

Deprec Expense Oct 2006

DEPRECIATION EXPENSE SEP-05

Equ~pmenl - LA Lab

Miscellaneous Eqmp

Period 07/04 Deprec-CA Corp

Rec Apnl Book Depr NNS CIAC

Refrigerator - LA Lab

Refngeratorl Lab

Refngerator2 Lab

Refrigerator3 - Monterey Lab

SPLIT ASSET

Split Asset for retirement

iTools/Shop/Garage Equipment

Truck Ford Explorer 1999

Truck Ford F150 Supercab

true up 2006 deprec expense

Well Maintenance Equ~pmen!

01/24/03 Deprec CA-Corp

Comm Equip (Non-Telephone)

Equipment - Lab Equ~pmenl

Telephone - Lucent 8434

Telephones-Lucent Callmaster 4

Truck Ford Explorer

CA-Corp March Deprec 2003

July 03 Deprec CA-Corp

Ret-Telephone Sys 1996

Ret-TeleSys&Head sets 1997

5 HP Desktop and 4 HP Laptops

Accrue monthlF depreciation ex

ADJ DEPR EXPENSE 07-12103

APRIL 2006 Depreciation Calc

AutoCAD 2007 for Rosemead

AutoCAD 2007 for Ventura

Avaya 4621 phones for CA

Avaya 4621 phones for CA (80)

Avaya 8700/G650

Book Case(N Meyer)

BOOK DEPR AUGUST 05

BOOK DEPR JULY 05

Book Deprec Expense Aug 2006

Book Deprec Expense Dec 2006

Book Deprec Expense- Jan 2007

Book Deprec Expense- July 2006

Book Deprec Expense March 2007

Book Depreciation Exp Sept 06

BOOK DEPRECIATION-JUNE 05

CA PCs for Nov, 2006 AutoCAD

GLFY

3 4

(1,56o)

(117) (461)

(38) (44)

379

(3,208) (3,888)

(266) (322)

(1,560)

5 6

(2,823)

(1,587)

(1,582)

(1,582)

(1,631)

(1,565)

(1,582)

(1,587)

(88)

5,758

(45)

(30) (21)

(1,631)

(1,565)

(1,325)

(2,823) (2,088)

(234) (173)

(18) (40) (29) (21)

(54) (65) (48) (35)

(50) (61) (44) (33)

(50) (61) (44) (33)

(226)

(1,752)

(2,578)

(461)

(2,211)

(4,416)

(15)

(20)

(65)

(1,401)

(2,211)

(2,211 )

(502)

(602)

(22,2~8)

(75,141)

(292)

(2,416)

(1 ,g75)

(6,124)

(18~490)

(193)

(3)

(204) (144)

(563)

(477)

6,814

(7,544) (6,951)

(12,459) (15,120)

(46)

(59,116)

(13)

(2,021) (197)

(~) (4)

(59,655)

(59,648)

(39,512)

(39,956)

(59,648)

(59,479)

(30)

7 Grand Total

(2,823)

(1,587)

(1,502)

(1,582)

(1,631)

(1,565)

(1,565) (1,565)

(1,567)

(1.565) (1,565)

(1,582)

(1,560)

(665)

5,758

(45)

(3), (136)

379

(1,631)

(1,565)

(1,325)

(344) (12,351)

(29) (1,023)

(1.560)

(1,631) (1,631)

(4) (111)

(6) (208)

(5) (193)

(5) (193)

(22 (889)

(4,751)

(5,030)

6,814

(1,147) (22,227)

(2,211)

(4,418)

(15)

(2o)

(65)

(I ,401)

(2,211)

(2,211)

(502)

(602)

(14,485 (82,801)

(46 (92)

(213,452 (213,452)

(75,141)

(59,116)

(32 (32)

(32) (32)

(13) (26)

(97) (97)

(197) (2,607)

(1) (13)

(59,655)

(59,648)

(39.512)

(39,956)

(40,082) (40,082)

(59,479)

(40,115) (40,115)

(30)

(59,648)

(21) (21)


CALIFORNIA AMERICAN WATER COMPANY

GENERAL OFFICE - 2008 GENERAL RATE CASE

DEPRECIATION BY YR BY ACCT

Workpaper

GO-122

,Sum of GLAA

GLOBJ GLSUB

’108105 08

GLEXA

CA-Corp Deprec Pd 5, 2004

Califorma PCs for Nov, 2006

CAW141GT21 Dell Laptop

CAW23KGTR1 Dell Laptop

CAW3ZHGF31 Dell Laptop

CAW4CP6T31 Dell Desktop

CAW5CP6T31 Dell Desktop

CAW6ZV9V31 Dell Laptop

CAWTW8KV31 Dell Laptop

CAWCYP6T31 Dell Desklop

CAWJVPCT31 Dell Desktop

Chair G/K 4300 IT Synchron

Chair GfK307OET-F007 H-02

Chair Glbo/Kodama 6000RT

Chair H~gh Back Medley GR. B

Computer IBM Thinkpad 390

Computer Laptap & Phenpherals

Computer Software

Computer-Image Master 550 IDE

Computers & Peripheral Equip

Computers Intel Network Inter

Corporate Rate Change

CORPORATE RATE CHG

Data Storage for CA

Dell Momtor SCADA

Deprec Exp Adj 8/04 Rate Case

Deprec Expense Calc Sept 2006

Deprec Expense Ocl 2006

DEPRECIATION EXPENSE SEP-05

Desk, Exec Comp Work Station

F~le Cab~nel 4-Drawer Letter

File Cabinet, Lateral F~les

Fde Cabinet, Lateral(N Meyer

Fde Cabinet, Overflies

Fde Cabinet, Rollaway

Furnltule (Acct Dept)

Furmture-reconfig (CIS)

HP Laser Jet 4250 Sacramento,CA

IBM NET VISTA COMPUTER/MONITO

Intel Ethernet Express Pro

IVPJVRP Project - CA

Laptop Computer

Laptop HP

l.icenses Windows 2000 ADV SVR

L~censes Windows ISA Server

Mercury Project - CA

Monitors IBM G54

Network Equip for CALIFORNIA

Nelwork Equip for Coronado

Network Equip for Felton

Network Equip for Larkfield

Network Equip for PG, CA

Network Equip for Rosemead, CA

Nelwork Equip for Sacramenlo

Network Equip for San Marino

NT sewer/Licence 5 Users

Office Furniture

On Demand Software - CA

Other Office Equipment

PC 300 GL.P-200MHz. MMX 2 5GB

PC HP 6PXI Laserlet Printer

PC IBM 300 GL, Sound Card

PC iBM 300 PL P2 350 MHZ

PC IBM 300GL Desktop

PC IBM 300GLs & G54 Monitors

GLFY

3 4 5 6

(63,732)

(26)

(51) (215) (79) (23) (8)

(19) (199) (73) (7) (7)

(116)

(113)

(459)

(66)

(116)

(18)

(14)

(18)

(15)

(24) (25)

(24) (25)

(227) (239)

(268) (330)

(7,192) (11,019)

(203) (213)

(7,648) (9,430)

(100) (65)

1,71 I

(120)

(12)

(10)

(17)

(17)

(121)

(7,368)

(3,469)

56,273

(172)

(33)

(9) (1

(7) (1

(12) (2

(12) (2)

(12)

(4,630)

(335)

19939

(22)

(12)

(534)

[335)

(22)

(39,692)

(39,710)

(55.889)

(63) (65) (44) (31) (5)

(39) (40) (27) (19) (3)

(12) (12) (8) (6) (1)

(6) (9) (6) (1)

(10) (10) (7) (5) (1)

(5) (5) (4) (3) (0)

(483) (502) (341) (240) (38)

(319) (331) (225) (158) (25)

(8)

(83) (103) (38) (4) (4)

(8) (9) (3) (0) (0)

(2,105) (8,897) (1,395)

(308) (379) (140) (13) (13)

(440) (28)

(459) (705) (476) (299) (35)

(127) (195) (132) (83) (10)

(o) (1) (o)

(135) (166) (61) (6) (6)

(46) (49)

(12) (19)

(12) (19)

(12) (19)

(!2) (12)

(21) (21)

(38) (39)

(250) (315)

(4,851) (5,047) (3,423)

(346) (420)

(536) (564)

(56) (58)

(155) (163)

(1,124) (1,181)

(755) (931)

(1,875) (1,971)

(282)

(342)

(12) (12)

(2,404)

(2)

(198)

(33)

(377)

(2)

(30

(331

Grand Total

(63,732)

(26)

(376)

(305)

(116)

(113)

(459)

(66)

(116)

(120)

(59)

(47)

(80)

(81 )

(465)

(743)

(30,744)

(416)

(21,218)

(165)

56,273

19,939

(216)

(33)

1.711

(39.692)

(39,710)

(55,889)

(209)

(128)

(39)

(23)

(32)

(17)

(1,602)

(1,058)

(8)

(231)

(21)

(12,397)

(853)

(468)

(1,974)

(547)

(1)

(373)

(96)

(31)

(31)

(31)

(24)

(42)

(77)

(24)

(566)

(16,102)

(3)

(1,277)

(1,100)

(114)

(317)

(2.305)

(2,094)

(3,846)


CALIFORNIA AMERICAN WATER COMPANY

GENERAL OFFICE - 2008 GENERAL RATE CASE

DEPRECIATION BY YR BY ACCT

Workpaper

GO-122

Sum of GLAA

GLOBJ GLSUB

108105 08

08 Total

09

GLEXA

PC IBM Thlnkpad 390, Rephcato

PC Projector-Prox=ma

PC Thinkpad 380-8AU. 233MHZ

Period 07/04 Deprec-CA Corp

Projector Proxima Ullrahght

Rec April Book Depr NNS CIAC

Sacramento IBM Server (2)

Sacramento PCs for Oct, 2006

SAN Snap Appliance Server 4500

SCADA Arch~wng Data Base

SCADA System Upgrade

Scanner - Scantron

Software

Software - BCMS Vu

Software - Engineenng

Software - JD Edwards

Software - MS Office 97

Software - Voice Recognition

Software - WIN NT 4 0

Software & Implementation

Software Autocad Upgrade

Software PKZ~p

Software Wonderware 6 Packages

Software-autocad map R2-R14

Software-Eviews 3 0

Software-Orcom

Telews~on and VCR

Deprec~al~on Calc

01/24/03 Deprec CA-Corp

CA-Corp March Deprec 2003

July 03 Deprec CA-Corp

June 2006 Depreciation Exp

May 2006 Depreciation Exp Calc

GLFY

3

(249)

(114)

(481)

(114)

(1.576)

(474)

(33)

(58)

(431)

(53,296)

(440)

(82)

(39)

(138)

(16)

(2,061)

(72)

(94)

(341,524)

(4)

(128)

(45,517)

(45.987)

(47,507)

(643,448)

4

(262)

(138)

(506)

(63,884)

(139)

(17,859)

(498)

(460)

(73)

(543)

(81.832)

(553)

(103)

(49)

(174)

(20)

(2.595)

(91)

(118)

(545.679)

(4)

(812,771)

5

(93)

(93)

6 7

(65) (10)

(66) (I 0)

(42,6841

(45)

(85)

(5) (5)

(138) (21) (21)

(311) (210) (23)

(55,258) (34.725) (4,005)

(24,789) (49,095) (5.514)

(369,306) (232,077) (26.770)

(3) (2) (0)

(650,617) (592,105) {376,416)

09 Total

108105 Total (665,804) (829,171) (1,128,017) (673.761) (408,812)

108110 FASTR - FINANCIAL FJ05CLEAR 109,461

16,816

177,233

336,479 (27,258)

108110 Total

108115

Total

[ TotaJ

108115 Total

108145

Total’

108145 Total

108190

FASTR - FINANCIAL FJXXCLEAR

FASTR - FINANCIAL FJXXCLEAR

R/c charges to correct ASID

Rec Removal/Salvage Co 05

iReclass Removal & Salvage

FASTR - FINANCIAL F J05 BLANK

-ASTR - FINANCIAL FJ05BLANK

FASTR - FINANCIAL F J05 BLANK

Ezzat Kazlha - REMII

FASTR - FINANCIAL FJ05CLEAR

FASTR - FINANCIAL FJXXCI EAR

FASTR - FINANCIAL FJXXCLEAR

PatacsiI-Halb~g, Mila B

Rec. Removal/Salvage Co 05

Reclass Removal & Salvage

Correct Watertek Acq Speckets

FASTR - DISPOSAL FJXXRETIRE

Rec Watertek OH. IS, SP

FA Integrity Clean Up

Amod-RegAsslJLiabAFUDC Deb|

CY2 Amor-RegAsstJDabAFUDCDebt

FA ntegnty Clean Up

51,811

27.898

218

376

13,238

317,342 388,290 640

317,342 388,290 640

7,556

(2,179)

(6,671)

(1,294)

(1,294)

216,t13

216,113

216,113

(2,172)

(14,356) (6,424)

(1,274)

(15~630)

(15,630)

247,015

247,015

247,015

(2,172)

6,424

(12,698)

1

12,698

1

1

(2,172)

(50)

(50)

(1oo /

(lOO)

15,118

15,118

15,118

(2,172) (362)

(1,267)

Grand Total

(511]

(421j

(986)

(63.884)

(422}

(42,684’,

(45;

(85]

(91

(19,435)

(1811

(9721

(1

(131,,

(974,,

(229,117]

(9931

(184)

(89)

(79.399)

(313)

(36)

(4,657)

(163)

(211)

(1,515,356)

(14)

(128)

(45,5t7)

(45,987)

(47,597)

(3,075,_417)

(3,705,564)

418,681

16,8!6

177,233

51.811

27,898

218

376

13.238

708,272

706,27’~

(50)

(13,224)

(2,179)

(6,671)

(50)

(1,274)

6.424

(17.023)

(17,023)

(12,698)

478,247

12,698

478.247

478,247

(9,050)

(1.267)


CALIFORNIA AMERICAN WATER COMPANY

GENERAL OFFICE - 2008 GENERAL RATE CASE

DEPRECIATION BY YR BY ACCT

Workpaper GO-122

Sum of GLAA

GLOBJ GLSUB

108190 Total

10~190 Total

Grand Total

IGLEXA

GLFY

3 4 5 6

(2,172) (2,172) ~2,172) (2,172)

(2,172) (2,172) (2,172) (2,172)

(135.814) (211,667) (1,129.548) (660.915)

7 Grand Total

{1,629) (10,317)

(1,629) (10,317)

(410,441) (2,548,385)

Accum Depr lab 135,814 211,667 1,129,548 660.915

check !0) (0) 0 0


Callforma American - 0510

Organization Structure

Dated October 23, 2007

Position

Admin Department

Pres=dent

Execut=ve Ass=stant

D~reclor Network

Mgr Water Conservat=on

Water & Wastewater Tech Specialist

Manager of Regulatory Affa=rs

Director Business Performance

Manager of Business Performance

Manager of Bus~ness Performance

Manager of Environmental Comphance

Water Resources Planner

En.qineering

Project Engineer

Operations Special=st

Director of Englneenng

Engineering Tecf~ (N)

Sr Eng=neenng Tech

CAD Drafter

Project Engineer

Sr Planning Eng=neer

Mgr Engrg-Proj De]vry&Dev Svcs

Sr Engr Opns

Eng~neenng Project Manager

Design Engineer

Project Engineer

Project Engineer

Project Engineer

Coord Engrg (N)

Sr Engr Opns

Sr Project Engr

Sr Project Engr

Manager of Project Dehvery

Engmeenng Project Manager

Eng~neenng Project Manager

Finance, Rates & Re,qulatlon

Sr Financ~al Analyst

Intmd Financial Analyst

Intmd F~nanc~al Analyst

Sr Ana{yst Financial

Analyst Financial

Mgr Rates & Regulations

Admin Assistant

F~nanc~al Analyst

F~nanc~al Analyst

Regulatory Engineers

Regulatory Engineers

i

Department

Adm~n

Admm

Adm~n

Admin

Admin

Admin

Adm~n

Adm~n

Admm

Admm

Admin

Cap~tel Adm~n

Capital Admin

Engineenng

Planning

Planmng

Planmng

Planning

Planning

Planmng

Planmng

Planmng

Planmng

Project Delwery

Project Delivery

Project Dehvery

Project Delivery

Project Delivery

Project Delivery

Prolect Det~very

Project Dehvery

Project Dehvery

Project DeLivery

Finance

Rates

Rates

Rates

Rates

Rates

Rates

Rates

Rates

Rates

Rates

Workpaper

GO-123

Corp Counsel III

Maintenance

Spec~ahst Malnt Service

Specialist Maint Service

Mmntenance Spec~ahst

Customer Service

Supt Opns I

Customer Service Clerk/Teller

Customer Service Clerk/TelLer

Legal

Maintenance

Maintenance

Mmntenance

Service Dehvery

Service Delivery

Service Dehvery

TOTAL FTE 51


Detail of projected Labor Costs for CA Corp employees

Opex 1% Cap } Department

90% 10% Admin

75% 25% Admln

90% 10% Rates

89% 11% Legal

0% 100% Planning

0% 100% Planning

90% 10% Rates

0% 100% Capital Admin

90% 10% Maintenance

0% 100% Planning

0% 100% Planmng

90% 10% Service Delivery

0% 100% Project Delivery

100% 0% Service Dehvery

0% 100% Prolect Delivery

10% 90% Project Dehvery

0% 100% P[anmng

50% 50% Planning

80% 20% Rates

85% 15% Admln

89% 11% Rates

90% 10% Plannin 9

90% 10% Rates

80% 20% Admln

80% 20% Admln

100% 0% Serv=ce Del=very

90% 10% Maintenance

89% 11% Admin

0% 100% Project Dehvery

0% 100% Eng=neenng

0% 100% Project Delivery

90% 10% Rates

0% 100% Planmng

0% 100% Rates

0% 100% Project Dehvery

100% 0% Admln

90% 10% Capital Admm

0% 100% Project Delivery

0% 100% Project Det=very

0% 100% Project Dehvery

100% 0% Rates

95% 5% Admm

0% 100% Rates

Charge Type

401K

401K

401K

401K

401K

401 K

401K

401 K

401K

401 K

401K

401K

401 K

401K

401K

401K

401 K

401K

401K

401K

401K

401K

40tK

401K

401K

401K

401K

401K

401K

401K

401K

401K

401K

401K

401K

401K

401K

401K

401K

401K

401K

401K

401K

Pos=tion

I 2008 Total [ 2009 Total

D=r Network 2,803 2,903

Water & Wastewater Tech Special 1,278 1,324

Intmd F=nancial Analyst 1,208 1,251

Corp Counsel III 2,611 2,705

CAD Design Drafter 971 1,005

Mgr Engrg-Proj Delvry&Dev Svcs 2,174 2,252

Intmd F=nancial Analyst 1,296 1,342

Project Engineer 1,230 1,275

Spec=ahst Ma~nt Service 1,241 1,285

Project Eng=neer 1,765 1,828

Engineering Tech (N) 799 828

Supt Opns I 1,498 1,552

Project Engineer 1,400 1,451

Customer Serv=ce Clerk/Teller 895 927

Project Engtneer 1,633 1,692

Coord Engrg (N) 725 751

Sr Planmng Engineer 1,868 1,936

Sr Engr Opns 1,685 1,746

Admin Asst (N)

D=r Bus=hess Performance

787

2,031

815

2,104

Sr Analyst Ftnanc=al 1,502 1,556

Sr Engineering Tech 1,041 1,078

Analyst F=nanc~al 1,025 1,062

Manager of Business Performance 1,483 1,536

Manager of Bus~ness Performanc~ 1,483 1,536

Customer Service ClerkFI-e!ler 895 927

Specialist Ma~nt Service 1,172 1,215

Exec Asst 1,023 1,060

Project Engineer 1,513 1,568

Director of Eng~neenng 2,803 2,904

Sr Project Engr 1,713 1,775

Mgr Rates & Regulations 2,441 2,529

Design Engineer 1,713 1,775

F~nanc~al Analyst 799 828

Manager of Prolect Delivery 2,174 2,252

Mgr Environmental Comphance 1,869 1,936

Operations Spec~ahst I 421 1,472

Project Engineer 1,495 1 548

Project Engineer 1,495 1 548

Project Engineer 1,495 1,548

Rates Financial Analyst 406 828

Regulatory Affairs 2,616 2 710

Regulatory Engineer 1,214 1,258

Workpaper

GO-124

20080pEx J 20090pEx 2008CapEx12009CapEx

2,522 2,613 280 290

959 993 320 33!

1,087 1,126 121 125

2,324 2,407 287 298

971 1,005

2,174 2,252

1,166 1,208 130 134

1,230 1,275

1,117 1,157 124 129

1,765 1,828

799 828

1,349 1,397 150 155

1,400 1,451

895 927

72 75

843 873

629 652

1,726 1,788

1,336 1,384

937 970

922 956

1,186 1,229

1,186 1,229

895 927

1,055 1,093

910 943

2,197 2,276

1,869 1,936

1,279 1,325

406 828

2,485 2,574

1,633 1,692

652 676

1,868 1 936

843 873

157 163

305 316

165 171

104 108

102 106

297 307

297 307

117 121

113 117

1,513 1,568

2 803 2,904

1 713 1,775

244 253

1 713 1,775

799 828

2,174 2,252

142 147

1,495 1,548

1,495 1,548

1,495 1,548

131 135

1,214 1,258


Detail of projected Labor Costs for CA Corp employees

Opex 1% Cap I Department I Charge Type

0% 100% Rates 401K

95% 5% F~nance 401K

0% 100% ProjectDehvery 401K

75% 25% Maintenance 401 K

0% 100% Project Delivery 401K

85% 15% Adm~n 401K

90% 10% Admm 401K

100% 0% Adm~n 401K

401 K Total

90% 10% Admin AlP

75% 25% Adm~n AlP

90% 10% Rates AI P

89% 11% Legal AlP

0% 100% Planning AlP

0% 100% Planning AlP

90% 10% Rates AlP

0% 100% Capital Adm~n AlP

90% 10% Maintenance AlP

0% 100% Planmn 9 AlP

0% 100% Planmn 9 AlP

90% 10% Serwce Delivery AlP

0% 100% Project DeWery AlP

100% 0% Service Delivery AlP

0% 100% Project Delivery AIP

10% 90% Project Dehvery AlP

0% 100% Planmng AlP

50% 50% Planning AlP

80% 20% Rates AlP

85% 15% Adm~n AlP

89% 11% Rates AlP

90% 10% Planning AlP

90% 10% Rates AlP

80% 20% Admm AlP

80% 20% Adm~n AlP

100% 0% Service Dehvery AlP

90% 10% Maintenance AlP

89% 11% Adm~n AlP

0% 100% ProJect Delivery AlP

0% 100% Engineenng AlP

0% 100% ProJect Delivery AlP

90% 10% Rates AlP

0% 100% Planmng AlP

0% 100% Rates AlP

Workpaper

GO-124

Position I 2008 Total I 2009 Total I 2008 OpEx I 2009 OpEx 2008 CapEx I 2009 CapEx

Regulatory En 9=neer 1,214 1,258 1,214 1,258

Senior Fin Analyst - CA 1,588 1,645 1,509 1,563 79 82

Sn Project Engineer 1,869 1,936 1,869 1 936

Spec~ahst Maint Service 1,278 1,324 959 993 320 331

Sr Project Engr 1,713 1,775 1,713 1 775

Water Resource Planner 1,992 2,063 1,693 1,754 299 309

President (States) 3,507 3,633 3,156 3,270 351 363

Mgr Water Conservation 1,232 1,277 1,232 1,277

79,080 82,330 39,901 41,742 39,179 40,587

D~r Network 31,140 32,259 28,026 29,033 3,114 3,226

Water & Wastewater Tech Special 3,550 3,678 2,663 2,758 888 919

I ntmd Financial Analyst 6,709 6,950 6,038 6,255 671 695

Corp Counsel III 29,012 30,055 25,821 26,749 3,191 3,306

CAD Design Drafter

Mgr Engrg-Proj De~vry&Dev Svcs 24,154 25,023 24,154 25,023

l ntmd Financial Analyst 7,198 7,457 6,478 6,711 720 746

Project Engineer 6,835 7,08! 6,835 7,081

Specialist Maint Service 3,446 3,570 3,102 3,213 345 357

Project Engmeer 9,804 10,156 9,804 10,156

Engineenng Tech (N)

Supt Opns I 12,487 12,936 11,239 11,643 1,249 1,294

Project Engineer 7,780 8,060 7,780 8,060

Customer Service Clerk/Teller

_

Project Engineer 9,072 9,398 9,072 9,398

Coord Engrg (N)

_

Sr Planmng Engineer 15,570 16,130 15,570 16,130

Sr Engr Opns 14,044 14,549 7,022 7,274 7,022 7,274

Adm~n Asst (N)

_

D~r Business Pefiorma~ce 22,566 23,378 19,181 19 871 3,385 3,507

Sr Analyst Financial 8,342 8,642 7,424 7 691 918 951

Sr Engineenng Tech 2,891 2,995 2,602 2,695 289 299

Analyst Financial 2,8z~7 2 949 2,562 2,654 285 295

Manager of Business Performanc~ 8,237 8 533 6,589 6,826 1,647 1,707

Manager of Business Performance 8,237 8,533 6,589 6 826 1,647 1,707

Customer Serwce Clerk!Teller

Specialist Ma~nt Service 3,257 3 374 2,931 3,036 326 337

Exec Asst 2,842 2 944 2,529 2,620 313 324

Project Engineer 8,408 8,710 8,408 8,710

Director of Eng:neenng 31,142 32 262 31,142 32,262

Sr Project Engr 14,278 14,791 14,278 14,791

Mgr Rates & Regulations 27,123 28,098 24,411 25,289 2,712 2,810

Des{gn Engineer 14,278 14,791 14,278 14,791

F~nanc~al Analyst


Detail of projected Labor Costs for CA Corp employees

Opex 1% Cap ] Department I Charge Type

0% 100% ProJect Dehvery AlP

100% 0% Adm=n AlP

90% 10% Capital Admln A~P

0% 100% Prolect Dehvery AlP

0% 100% Project Dehvery AlP

0% 100% Planning AlP

100% 0% Rates AlP

95% 5% Admm AlP

0% 100% Rates AlP

0% 100% Rates AlP

95% 5% Finance AlP

0% 100% Project Dehvery AlP

75% 25% Maintenance AlP

0% 100% Project Delivery AlP

85% 15% Admin AlP

90% 10% Admin AlP

100% 0% Admm AlP

AlP Total

90% 10% Admin Base Salary

75% 25% Adm=n Base Salary

90% 10% Rates Base Salary

89% 11% Legal Base Salary

0% 100% Planmng Base Salary

0% 100% Planmng Base Salary

90% 10% Rates Base Salary

0% 100% Capital Admm Base Salary

90% 10% Maintenance Base Salary

0% 100% Planning Base Salary

0% 100% Planning Base Satary

90% 10% Service Del=very Base Salary

0% 100% Project Dehvery Base Salary

100% 0% Service Delivery Base Salary

0% 100% Project Del=very Base Salary

10% 90% Project Delivery Base Salary

0% 100% Planmng Base Salary

50% 50% Planning Base Salary

80% 20% Rates Base Salary

85% 15% Admm Base Salary

89% 11% Rates Base Salary

90% 10% Planning Base Salary

90% 10% Rates Base Salary

80% 20% Adm~n Base Salary

80% 20% Admm Base Salary

Position

I 2008 Total I 2009 Total

Manager of Project Delivery 24,154 25,023

Mgr Environmental Compliance 10,381 10,754

Operations Spec~ahst

Project Engtneer 8,304 8,602

Project Engineer 8,304 8,602

Project Engineer 8,304 8,602

Rates Financial Analyst

Regulatory Affairs

Regulatory Eng=neer

Regulatory Engineer

Semor Fm Analyst - CA

Sn Project Eng=neer

Spec~ahst Maint Service

Sr Project Engr

Water Resource Planner

President (States) 48,708 50,459

Mgr Water Conservation 6,846 7,092

523,091 541,898

D~r Network 155,699 161,297

Water & Wastewater Tech Spec:al 71,000 73,553

Intmd Financial Analyst 67 092 69,504

Corp Counsel III 145,062 150,277

CAD Design Drafter 53 918 55,856

Mgr Engrg-Proj Delvry&Dev Svcs 120,772 125,115

I,qtmd Financial Analyst 71,980 74,568

Project Engineer 68,353 70,811

Specialist Maint Service 68,923 71,401

Project Engineer 98,040 101,565

Eng~neenng Tech (N) 44,388 45,984

Supt Opns I 83,248 86,241

Project Engineer 77,799 80,596

Customer Service Clerk/Teller 49,723 51,510

Project Engineer 90,721 93 982

Coord Engrg (N) 40,275 41,723

Sr Planning Engineer 103,800 t07,532

Sr Engr Opns 93,627 96 993

Admm Asst (N) 46,768 48,430

Dir Business Performance 112,831 116,888

Sr Analyst F[nanctal 83,421 86,420

Sr Eng~neenng Tech 66,880 69,039

Analyst F~nanc~al 56,940 58,988

Manager of Bdslness Performance 82,365 85,327

Manager of Business Performance 82,365 65,327

Workpaper

2008 OpEx I 2009 OpEx

10,381 10,754

GO-124

2008 CapEx I 2009 CapEx

24,154 25,023

8,304 8,602

8,304 8,602

8,304 8 602

29,065 30,110 27,612 28,604 1,453 1 505

3,374 3,495 3,374 3,495

3,374 3,495 - 3,374 3 495

8,822 9,139 8,381 8,682 441 457

10,381 10,754 10,381 10 754

3,550 3,678 2,663 2,758 888 919

14,278 14,791 14,278 14,791

43,837 45,413 4,871 5,046

6,846 7,092

264,925 274,451 258,165 267,447

140,129 145,167 15,570 16,130

53,250 55,165 17,750 18,388

60,383 62,554 6,709 6,950

129,105 133,747 15,957 16,530

53 918 55,856

120,772 125,115

64,782 67,111 7,198 7,457

68,353 70,811

62,031 64,261 6,892 7,140

98,040 101,565

44,388 45,984

74,923 77,617 8,325 8,624

77,799 80,596

49,723 51,510

90,721 93,982

4,027 4,172 36,247 37,550

- 103,800 107,532

46,813 48,497 46,813 48,497

37,414 38,744 9,354 9,686

95,907 99,355 16,925 17,533

74,245 76,914 9,176 9,506

60,192 62,135 6,688 6,904

51,246 53,089 5,694 5,899

65,892 68,261 16,473 17,065

65,892 68,261 16,473 17,065


Detail of projected Labor Costs for CA Corp employees

Workpaper

GO-124

Opex ] % Cap I Department I Charge Type

100% 0% Service Det~very Base Salary

90% 10% Maintenance Base Salary

89% 11% Admin Base Salary

0% 100% Project Delivery Base Salary

0% 100% Engineering Base Salary

0% 100% Project Delivery Base Salary

90% 10% Rates Base Salary

0% 100% Planning Base Salary

0% 100% Rates Base Salary

0% 100% Project Dehvery Base Salary

100% 0% Adm~n Base Salary

90% 10% Capital Adm~n Base Salary

0% 100% Project Dehvery Base Salary

0% 100% Project Dehvery Base Salary

0% 100% Planning Base Salary

100% 0% Rates Base Salary

95% 5% Admm Base Salary

0% 100% Rates Base Salary

0% 100% Rates Base Salary

95% 5% Finance Base Salary

0% 100% Project Dehvery Base Salary

75% 25% Maintenance Base Salary

0% 100% Project Delivery Base Salary

85% 15% Admm Base Salary

90% 10% Admtn Base Salary

100% 0% Admin Base Salary

Base Salary ]-otal

90% 10% Admln FICA

75% 25% Admln FICA

90% 10% Rates FICA

89% 11% Legal FICA

0% 100% Planmng FICA

0% 100% Planning FICA

90% 10% Rates FICA

0% 100% Capital Adm~n FICA

90% 10% Maintenance FICA

0% 100% Planning FICA

0% 100% Planning FICA

90% 10% Service Delivery FICA

0% 100% Project Dehvery FICA

100% 0% Service Dehvery FICA

0% 100% Project Dehvery FICA

10% 90% Project Dehvery FICA

Poslt~on

Custome r Serv{ce Clerk/Teller

Specialist Mamt Service

Exec Asst

Project Engineer

Director of Engineering

Sr Project Engr

Mgr Rates & Regulations

Design Engineer

Financial Analyst

Manager of Project Dehvery

Mgr Environmental Comphance

Operations Specialist

Project Engineer

Project Engineer

Project Engineer

Rates Financial Analyst

Regulatory Affairs

Regulatory Engineer

Regulatory Engineer

Senior F~n Analyst - CA

Sn Project Engineer

Spec~ahst Ma~nt Service

Sr Project Engr

Water Resource Planner

President (States)

Mgr Water Conservation

Dir Network

Water & Wastewate, Tech Special

Intmd Financial Analyst

Corp Counsel

CAD Design Drafter

Mgr Engrg-Proj Delvry&Dev Svcs

Intmd F~nanc~al Analyst

Prolect Engineer

Spec~ahst Maint Service

Project Engineer

Engineering Tech (N)

Supt Opns I

Prolect Engineer

Customer Service Clerk/Teller

Project Engineer

Coord Engrg (N)

2008 Total I 2009 Total

49,723 51,510

65,134 67,476

56,830 58,874

84,077 87,100

155,710 161,308

95,186 98,608

135,616 140,492

95,186 98,608

44,388 45,984

120,772 125,115

103,807 107,539

78,941 81,779

83,037 86,022

83,037 86,022

83,037 86,022

22,355 45,984

145,325 150,550

67.470 69,896

67,470 69,896

88,218 91.390

103,807 !07,539

71,000 73.553

95,186 98,608

110,65t 114,629

194,832 201,837

68,457 70,918

4.405,239 4,586,183

5,840 5,840

4,622 4.788

4,576 4,740

5,840 5,840

3,343 3,463

5,840 5,840

4,909 5,086

4,662 4,829

4,487 4,648

5,840 5,840

2,752 2,851

5,840 5,840

5,306 5,497

3,083 3,194

5 840 5,840

2,497 2,587

2008 OpExl2009 OpEx 2008 CapExl2009 CapEx

49,723 51,510

58,621 60,728 6,513 6,748

50,579 52,397 6,251 6,476

84077 87,100

155 710 161,308

95,186 98,608

122,054 126,443 13,562 14,049

- 95,186 98,608

44,388 45,984

120,772 125,115

103,807 107,539

71,047 73,601 7,894 8,178

83,037 86,022

83,037 86,022

83,037 86,022

22,355 45,984 -

138,059 143,022 7,266 7,527

67,470 69,896

67,470 69,896

83,807 86 821 4,411 4,570

103,807 107,539

53,250 55,165 17,750 18,388

95,188 98,608

94,053 97,435 16,598 17,194

175,349 181,653 19,483 20,184

68,457 70,918

2,227,115 2,329,776 2,178,124 2,256,407

5,256 5,256 584 584

3,467 3,591 1,156 1,197

4,118 4,266 458 474

5,198 5,198 642 642

3,343 3,463

5,840 5,840

4,418 4,577 491 509

4,662 4,829

4,038 4,183 449 465

5,840 5,84O

2.752 2,851

5,256 5,256 584 584

5,306 5,497

3,083 3,194

5,840 5,840

250 259 2,247 2,328


Detail of projected Labor Costs for CA Corp employees

Workpaper G0-124

r % Opex 1% Cap I Department ! Charge Type

0% 100% Planning F[CA

50% 50% Planning FICA

80% 20% Rates FICA

85% 15% Admin FICA

89% 11% Rates FICA

90% 10% Planning FICA

90% 10% Rates FICA

80% 20% Admin F(CA

80% 20% Admin FICA

100% 0% Service Delwery FICA

90% 10% Maintenance FICA

89% 11% Adm~n FICA

0% 100% ProJect Dehvery FICA

0% 100% Engineering FICA

0% 100% Project Dehvery FICA

90% 10% Rates FICA

0% 100% Planning FICA

0% 100% Rates FICA

0% 100% Project Dehvery FICA

100% 0% Adm~n FICA

90% 10% Capital Admm FICA

0% 100% ProJect Delivery FICA

0% 100% Project Dehvery FICA

0% 100% Planning FICA

100% 0% Rates FICA

95% 5% Admln FICA

0% 100% Rates FICA

0% 100% Rates FICA

95% 5% F~nance FICA

0% 100% ProJect Delivery FICA

75% 25% Maintenance FICA

0% 100% Project Delivery FICA

65% 15% Adm~n FICA

90% 10% Adm~n FICA

100% 0% Admm FICA

FICA Total

90% 10% Admln FICA Med

75% 25% Admm FICA Med

90% 10% Rates FICA Med

89% 11% Legal FICA Med

0% 100% Planmng FICA Med

0% 100% Planning FICA Med

90% 10% Rates FICA Med

Position

I 2008 Total [ 2009 Total

Sr Planmng Eng=neer 5,840 5,840

Sr Engr Opns 5,840 5,840

Adm=n Asst (N) 2.900 3,003

D=r Bus=ness Performance 5,840 5,840

Sr Analyst Financ=al 5,689 5,840

Sr Engmeenng Tech 4,326 4,466

Analyst F~nancial 3,707 3,840

Manager of.Business Performance 5,617 5,819

Manager of BUs;hess Performance 5,617 5,819

Customer Service Clerk/Teller 3,083 3,194

Specialist Maint Service 4,240 4,393

Exec Asst 3,700 3,833

Project Engineer 5,734 5,840

Director of Engineering 5,840 5,840

Sr ProJect Engr 5.840 5,840

Mgr Rates & Regulations 5,840 5,840

Design Engineer 5,840 5,840

Financial Analyst 2,752 2,851

Manager of ProJect Delivery 5,840 5,840

Mgr Environmental Comp)~ance 5,840 5,840

Operations Spec~ahst 4,894 5,070

ProJect Engineer 5,663 5,840

Project Engineer 5,663 5,840

ProJect Engineer 5,663 5,840

Rates F~nancial Analyst 1,400 2,85!

Regulatory Affairs 5 840 5,840

Regulatory Engineer 4,392 4,550

Regulatory Engineer 4,392 4,550

Senior Fin Analyst - CA 5,840 5,840

Sn Project Engineer 5,840 5,840

Specialist Ma~nt Service 4,622 4,788

Sr Project Engr 5,840 5,840

Water Resource Planner 5,840 5,840

President (States) 5,840 5,840

Mgr Water Conservation 4,669 4,837

251,600 257 387

Dir Network 2,709 2,807

Water & Wastewater Tech Special 1,081 1 120

Intmd Financial Analyst 1,070 1 109

Corp Counsel Ill 2,524 2,615

CAD Design Drafter 782 810

Mgr Engrg-Proj Delv~&Dev Svcs 2,10! 2,177

Intmd Financial Analyst 1,148 1,189

2008 OpEx I 2009 OpEx 2008 CapEx I 2009 CapEx

5,840 5,840

2,920 2,920 2,920 2,920

2,320 2,402 580 601

4,964 4,964 876 876

5,063 5,198 626 642

3,893 4,019 433 447

3,336 3,456 371 384

4,494 4,655 1,123 1,164

4,494 4,655 1.123 1 164

3,083 3,194

3,816 3,953 424 439

3,293 3,411 407 422

5,734 5,840

5,840 5 84O

5,256 5,256

5,840 5,840

4,405 4,563

1,400 2,851

5.548 5,548

5.548 5,548

3,467 3,591

4,964 4,964

5,256 5,256

4,669 4,837

123,111 126,862

2,438 2,526

811 84O

963 998

2,246 2~327

,033 1 070

5,840 5,840

584 584

5,840 5,840

2,752 2,851

5,84O 5,840

489 507

5,663 5,840

5,663 5,840

5,663 5,840

292 292

4,392 4,550

4 392 4,550

292 292

5,840 5,840

1,156 1,197

5 840 5,840

876 876

584 584

128,489 130,525

271 281

270 280

107 111

278 288

782 810

2,101 2,177

115 119


Detail of projected Labor Costs for CA Corp employees

Opex 1% Cap I Department } Charge

0% 100% Capital Admin FICA Med

90% 10% Maintenance FICA Med

0% 100% Planning FICA Med

0% 100% Planning FICA Med

90% 10% Service Dehvery FICA Med

0% 100% Project Dehvery FICA Med

100% 0% Service Delivery FICA Med

0% 100% Project Delivery FICA Med

10% 90% Project Delwery FICA Med

0% 100% Planning FICA Med

50% 50% Planning FICA Med

80% 20% Rates FICA Med

85% 15% Adm~n FICA Med

89% 11% Rates FICA Med

90% 10% Planmng FICA Med

90% 10% Rates FICA Med

80% 20% Admln FICA Med

80% 20% Adm~n FICA Med

100% 0% Service Delivery FICA Med

90% 10% Maintenance FICA Med

89% 11% Adm~n FICA Med

0% 100% Project Delivery FICA Med

0% 100% Engineenng FICA Med

0% 100% Project Dehvery FICA Med

90% 10% Rates FICA Med

0% 100% Planning FICA Med

0% 100% Rates FICA Med

0% 100% Project Dehvery FICA Med

100% 0% Admin FICA Med

90% 10% Capital Admm FICA Med

0% 100% Project Delwery FICA Med

0% 100% Project Delivery FICA Med

0% 100% Project Dehvery FICA Meal

100% 0% Rates FICA Med

95% 5% Admln FICA Med

0% 100% Rates FICA Meal

0% 100% Rates FICA Meal

95% 5% Finance FICA Med

0% 100% ProJect Dehvery FICA Med

75% 25% Maintenance FICA Meo

0% 100% Project Delivery FiCA Med

85% 15% Admm FICA Med

90% 10% Admin FICA Med

Type Position I 2008 Total I 2009 Total

Project Engineer 1,090 1,129

Spec~abst Maint Serwce 1,049 1,087

Project Engineer 1,564 1,620

Eng~neenng Tech (N) 644 667

Supt Qpns I 1,388 1,438

Project Engineer 1,241 1,286

Customer Service Clerk/Teller 721 747

Project Engineer 1,447 1,499

Coord Engrg (N) 584 605

Sr Planning Engineer 1,731 1,793

Sr Engr Opns 1,561 1,617

Admm Asst (N) 678 702

D~r Bus~ness Performance 1,963 2,034

Sr Analyst Financial 1,331 1,378

Sr Engineering Tech 1,012 1,044

Analyst Financial 867 898

Manager of Business Performance 1,314 1,361

Manager of Business Performance i ,514 1,361

Customer Service Clerk/Teller 721 747

Spec~ahst Maint Service 992 1,027

Exec Asst 865 896

Project Engineer 1,341 1 389

Director of Engineering 2,709 2,807

Sr Project Engr 1,587 1,644

Mgr Rates & Regulations 2,360 2,445

Design Engineer 1,587 1,644

Financial Analyst 644 667

Manager of Project Dehvery 2,101 2,177

Mgr Enwronmental Compliance 1,656 1,7! 5

Qperabons Spec~ahst 1,145 1,186

Project Engineer 1,324 1,372

Project Engineer 1,324 1,372

Project Engineer 1.324 1,372

Rates F~nanoal Analyst 327 667

Regulatory Affairs 2,529 2,620

Regulatory Engineer 1,027 1,064

Regulatory Engineer 1,027 1,064

Semor Fm Analyst - CA 1,407 1,458

Sn Project Engineer 1,656 1,715

Specialist Ma~nt Service 1 081 1,120

Sr Project Engr 1,587 1,644

Water Resource Planner 1,604 1,662

President (States) 3,531 3,658

Workpaper

2008 OpEx I 2009 OpEx

944 978

1,249 1,294

721 747

58 6O

781 8O9

543 562

1,669 1,729

1,184 1,227

911 940

78O 808

1,051 1,089

1,051 1,089

721 747

892 925

770 798

2,124 2,200

1,656 1,715

1,030 1,067

327 667

2,402 2,489

1,337 1,385

811 840

1,364 1,413

3,178 3,292

GO-t 24

2008 CapEx I 2009 CapEx

1,090 1,129

105 109

1,564 1,620

644 667

139 144

1,241 1,286

1,447 1,499

526 544

731 1,793

781 809

136 140

294 305

146 152

101 104

87 90

263 272

263 272

99 103

95 99

1,341 1,389

2,709 2,807

1,587 1,644

236 244

1,587 1,644

644 667

2,101 2,177

114 119

1,324 1,372

1,324 1,372

1,324 1,372

126 131

1,027 1,064

1,027 1,064

70 73

1,656 1,715

270 280

1,587 1,644

241 249

353 366


Detail of projected Labor Costs for CA Corp employees

[-% Opex 1% Cap I Department l Charge Type

100% 0% Admin FICA Med

FICA Meal Total

90% 10% Admln FUTA

75% 25% Admin FLITA

90% 10% Rates FUTA

89% 11% Lega{ FUTA

0% 100% Planning FUTA

0% 100% Planning FUTA

90% 10% Rates FUTA

0% 100% Capital Admin FUTA

90% 10% Maintenance FUTA

0% 100% Planning FUTA

0% 100% Planning FUTA

90% 10% Service Delivery FUTA

0% 100% Project Delivery FUTA

100% 0% Serwce Delivery FUTA

0% 100% Project Dehvery FUTA

10% 90% Project Dehvery FUTA

0% 100% Planning FUTA

50% 50% Planmng FUTA

80% 20% Rates FUTA

85% 15% Admln FUTA

89% 11% Rates FUTA

90% 10% Planmng FUTA

90% 10% Rates FUTA

80% 20% Adm~n FUTA

80% 20% Admm FUTA

100% 0% Service Delivery FUTA

90% 10% Maintenance FUTA

89% 11% Admm FUTA

0% 100% Project Dehvery FUTA

0% 100% Engineering FUTA

0% 100% Project Delivery FUTA

90% 10% Rates FUTA

0% 100% Planning FUTA

0% 100% Rates FUTA

0% 100% Project Delivery FUTA

100% 0% Admin FUTA

90% 10% Capital Adm~n FUTA

0% 100% Project Delivery FUTA

0% 100% Project Delivery FUTA

0% 100% Planning FUTA

100% 0% Rates FUTA

Position

! 2008 Total I 2009 Total

Mgr Water Conservation 1,092 1,131

71,464 74,357

D~r Network 56 56

Water & Wastewater Tech Special 56 56

Intmd Financial Analyst 56 56

Corp Counsel III 56 56

CAD Design Drafter 56 56

Mgr Engrg-Proj Delvry&Dev Svcs 56 56

Intmd Financial Analyst 56 56

Project Engineer 56 56

Speciahst Maint Service 56 56

Project Engineer 56 56

Engineering Tech (N) 56 56

Supt Opns I 56 56

ProJect Engineer 56 56

Customer Service ClerkfTeller 56 56

Project Engineer 56 56

Coord Engrg (N) 56 56

Sr Planning Engineer 56 56

Sr Engr Opns 56 56

Aam~n Asst (N) 56 56

Dir Business Performance 56 56

Sr Analyst Financial 56 56

Sr Engineering Tech 56 56

Analyst Financial 56 56

Manager of Business Performance 56 56

Manager of Business Performance 56 56

Customer Service ClerkFreller 56 56

Specialist Ma~nt Service 56 56

Exec Asst 56 56

Project Engineer 56 56

Director of Eng~neenng 56 56

Sr Project Engr 56 56

Mgr Rates & Regulations 56 56

Design Engineer 56 56

Financial Analyst 56 56

Manager of Project Delivery 56 56

Mgr Environmental Compliance 56 56

Operations Spec~ahst 56 56

Project Engineer 56 56

Project Engineer 56 56

Project Engineer 56 56

Rates F~nancial Analyst 56

Workpaper

2008 OpEx I 2009 OpEx

1,092 1,131

36,138 37,761

50 50

42 42

50 5O

50 50

5O

5O

50 50

50 50

GO-124

2008 CapEx I 2009 CapEx

35,326 36,596

6 6

14 14

6 6

6 6

56 56

56 56

6 6

56 56

6 6

56 56

56 56

6 6

56 56

56 56

56 56

6 6 50 50

28

56 56

28 28 28

45 45 11 11

48 48 8 8

50 50 6 6

50 50 6 6

50 50 6 6

45 45 11 11

45 45 11 11

56 56 -

50 50 6 6

50 50 6 6

- 56 56

- 56 56

- 56 56

50 50 6 6

- 56 56

56 56

- 56 56

56 56 -

50 50 6 6

56 56

- 56 56

-

56

56 56


Detail of projected Labor Costs for CA Corp employees

Workpaper

GO-124

Opex 1% Cap I Department I Charge Type

95% 5% Adm=n FUTA

0% 100% Rates FUTA

0% 100% Rates FUTA

95% 5% F=nance FUTA

0% 100% Project Dehvery FUTA

75% 25% Ma=ntenance FUTA

0% 100% Project Dehvery FUTA

85% t5% Admin FUTA

90% 10% Adm~n FUTA

100% 0% Adm~n FUTA

FUTA Total

90% 10% Adm=n SUTA

75% 25% Admin SUTA

90% 10% Rates SUTA

89% 11% Legal SUTA

0% 100% Planning SUTA

0% 100% Planning SUTA

90% 10% Rates SUTA

0% 100% Capital Admm SUTA

90% I0% Maintenance SUTA

0% 100% Planning SUTA

0% 100% Planning SUTA

90% 10% Service Delivery SUTA

0% 100% Project Dehvery SUTA

100% 0% Service Delivery SUTA

0% 100% Project Delivery SUTA

10% 90% Project Delivery SUTA

0% 100% Planning SUTA

50% 50% Planning SUTA

80% 20% Rates SUTA

85% 15% Adm~n SUTA

89% I1% Rates SUTA

90% 10% Planmng SUTA

90% 10% Rates SUTA

80% 20% Admm SUTA

80% 20% Admm SUTA

100% 0% Service Dehvery SUTA

90% 10% Maintenance SUTA

89% 11% Admin SUTA

0% 100% Project Delivery SUTA

0% 100% Engineering SUTA

0% 100% Project Dehvery SUTA

90% 10% Rates SUTA

I Position I 2008 Total

Regulatory Affairs 56

Regulatory Engineer 56

Regulatory Engineer 56

Semor Fin Analyst - CA 56

Sn Project Engineer 56

Spec~ahst Ma~nt Service 56

Sr Project Engr 56

Water Resource Planner 56

President (States) 56

Mgr Water Conservation 56

2,800

D~r Network 336

Water & Wastewater Tech Spec~a! 336

I ntmd Financial Analyst 336

Corp Counsel III 336

CAD Design Drafter 336

Mgr Engrg-Proj Delvry&Dev Svcs 336

Intmd F~nanc~al Analyst 336

Project Engineer 336

Spec~ahst Maint Service 336

Project Engineer 336

Eng~neenng Tech (N) 336

Supt Opns I 336

Project Engineer 336

Customer Service Clerk/Teller 336

Project Engineer 336

Coord Engrg (N) 336

Sr Planning Engineer 336

Sr Engr Opns 336

Admin Asst (N) 336

Dir Business Performance 336

Sr Analyst Financial 336

Sr Engineering Tech 336

Analyst Financial 336

Manager of Business Performance 336

Manager of Business Performance 336

Customer Service ClerkfTeller 336

Specialist Maint Service 336

Exec Asst 214

Project Engineer 336

Director of Engineenng 336

Sr Project Engr 336

Mgr Rates & Regulations 336

2009 Total

56

56

56

56

56

56

56

56

56

56

2,856

336

336

336

336

336

336

336

336

336

336

336

336

336

336

336

336

336

336

336

336

336

336

336

336

336

336

336

214

336

336

336

336

2008 OpEx I 2009 OpEx

53 53

53 53

42 42

48 48

50 50

56 56

1,382 1,438

302 302

252 252

302 302

299 299

302 302

302 302

302 302

336 336

34 34

168 168

269 269

286 286

299 299

302 302

302 302

269 269

269 269

336 336

302 302

190 190

302 302

2008 CapEx { 2009 CapEx

3 3

56 56

56 56

3 3

56 56

14 14

56 56

8 8

6 6

1,418 1 418

34 34

84 84

34 34

37 37

336 336

336 336

34 34

336 336

34 34

336 336

336 336

34 34

336 336

336 336

3O2 302

336 336

168 168

67 67

50 50

37 37

34 34

34 34

67 67

67 67

34 34

24 24

336 336

336 336

336 336

34 34


Detail of projected Labor Costs for CA Corp employees

Workpaper

GO-124

J- % Opex 1% Cap I Department I Charge Type

0% 100% Plannin 9 SUTA

0% 100% Rates SUTA

0% 100% Prolect Det~very SUTA

100% 0% Admin SUTA

90% 10% Cap=tal Adm~n SUTA

0% 100% Project Delivery SUTA

0% 100% Project Dehvery SUTA

0% 100% Planning SUTA

100% 0% Rates SUTA

95% 5% Adm~n SUTA

0% 100% Rates SUTA

0% 100% Rates SUTA

95% 5% Finance SUTA

0% 100% Project Delivery SUTA

75% 25% Maintenance SUTA

0% 100% Project Delivery SUTA

85% 15% Admin SUTA

90% 10% Admln SUTA

100% 0% Adm~n SUTA

SUTA Total

90% 10% Adm~n Group ins

75% 25% Adm~n Group Ins

90% 10% Rates Group Ins

89% 11% Legal Group Ins

0% 100% Planning Group Ins

0% 100% Planmng Group

90% 10% Rates Group Ins

0% 100% Capital Admin Group Ins

90% 10% Maintenance Group Ins

0% 100% Planmng Group Ins

0% 100% Planning Group Ins

90% 10% Service Detivery Group Ins

0% 100% Project Delivery Group Ins

100% 0% Service Dehvery Group Ins

0% 100% Project Dehvery Group Ins

10% 90% Project Delivery Group Ins

0% 100% Planning Group Ins

50% 50% Planning Group Ins

80% 20% Rates Group Ins

85% 15% Admin Group Ins

89% 11% Rates Group Ins

90% 10% Planning Group Ins

90% 10% Rates Group Ins

Position

Design Engineer

Financial Analyst

Manager of Project Dehvery

Mgr Enwronmental Compliance

Operations Spec~ahst

Project Engineer

Project Engineer

Project Engineer

Rates Financial Analyst

Regulatory Affairs

Regulatory Engineer

Regulatory Engineer

Senior F~n Analyst - CA

Sn Project Engineer

Specialist Ma~nt Service

Sr Project Engr

Water Resource Planner

President (States)

Mgr Water Conservation

Dir Network

Water & Wastewater Tech Special

Intmd Financial Analyst

Corp Counsel 111

CAD Design Drafter

Mgr Engrg-Proj Delvry&Dev Svcs

Intmd F=nanc~al Analyst

Project Engineer

Spec~ahst Maint Service

Project Engineer

Engineering Tech (N)

Supt Opns I

Project Eng=neer

Customer Service Clerk/Teller

Project Engineer

Coord Engrg (N)

Sr Planning Engineer

Sr Engr Opns

Admln Asst (N)

D~r Business Performance

Sr Analyst F~nancial

Sr Engineenng Tech

Analyst Financial

2008 Total

336

336

336

336

336

336

336

336

336

336

336

336

336

336

336

336

336

336

16,678

12,591

12,591

12,591

12,591

12,591

12,591

12,591

12,591

12,591

12,591

12,591

12,591

12,591

12,591

12,591

12,591

12,591

12,591

12,591

12,591

12,591

12,591

12,591

2009 Total I 2008 OpFx I 2009 OpEx

336

336

336 336 336

336 302 302

336

336

336

336 336

336 319 319

336

336

336 319 319

336

336 252 252

336

336 286 286

336 302 302

336 336 336

17,014 8,180 8,516

13,724 11,332 12,352

13,724 9,443 10,293

13,724 11,332 12,352

13,724 11,206 12,214

13,724

13,724

13,724 11,332 12,352

13,724

13,724 11,332 12 352

13,724

13,724

13,724

13,724

11,332 12.352

-

13 724 12.591 13,724

!3,724

13,724 1,259 1,372

13 724

13.724 6,296 6,862

!3,724 10,073 10,979

13,724 10,702 11,665

13,724 11,206 12,214

13,724 11,332 12,352

13,724 11,332 12,352

2008 CapEx

336

336

336

34

336

336

336

17

336

336

17

336

84

336

50

34

8 497

1,259

3,148

1 259

1 385

12,591

12,591

1,259

12,591

1,259

12,591

12,591

1,259

12,591

12,591

11.332

12,591

6,296

2,518

1.889

1,385

1,259

!,259

12009 CapEx

336

336

336

34

336

336

336

17

336

336

17

336

84

336

5O

34

8,497

1,372

3,431

1,372

1,510

13,724

13,724

1,372

13,724

1,372

13,724

13.724

1,372

13,724

13.724

12,352

13,724

6,862

2,745

2,059

1,510

1,372

1,372


Detail of projected Labor Costs for CA Corp employees

Opex 1% Cap I Department t Charge Type

80% 20% Admin Group

80% 20% Admm Group Ins

100% 0% Se~ce Dehvery Group Ins

90% 10% Maintenance Group Ins

89% 11% Adm~n Group Ins

0% 100% Project Delivery Group Ins

0% 100% Englneenng Group Ins

0% 100% Project Dehvery Group Ins

90% 10% Rates Group Ins

0% 100% Planning Group Ins

0% 100% Rates Group Ins

0% 100% Project Delivery Group Ins

100% 0% Admln Group Ins

90% 10% Capital Adm~n Group Ins

0% 100% Project Delivery Group Ins

0% 100% ProJect Delivery Group Ins

0% 100% Planning Group Ins

!00% 0% Rates Group

95% 5% Adm~n Group Ins

0% 100% Rates Group Ins

0% 100% Rates Group Ins

95% 5% Finance Group Ins

0% 100% Project Delivery Group Ins

75% 25% Maintenance Group Ins

0% 100% Project Delivery Group Ins

85% 15% Admtn Group Ins

90% 10% Admin Group Ins

100% 0% Admm Group Ins

Group Ins Total

Grand Total

Pos~ti(~n

I 2008 Total I 2009 Total

Manager of Business Performance 12,591 13,724

Manager of Business Performance 12,591 13,724

Customer Service Clerk/Teller ! 2,591 13,724

Spec~ahst Maint Service 12,591 13,724

Exec Asst 12,591 13,724

Project Engineer 12,591 ! 3,724

D~rector of Eng~neenng 12,591 13,724

Sr Project Engr 12,591 !3,724

Mgr Rates & Regulations 12,591 13,724

Des~gr~ Engineer 12,591 !3,724

F~nanc~al Analyst 12,591 13,724

Manager of Project Delivery 12,591 ! 3,724

Mgr Enwronmental Compliance 12,591 13,724

Operations Speciahst 12,591 13,724

Project Engineer 12,591 13,724

Project Engineer 12,591 13,724

Project Engineer 12,591 13,724

Rates F~nanc~al Analyst 6,296 13,724

Regulatory Affairs 12 591 13,724

Regulatory Engineer 12,591 13,724

Regulatory Engineer 12,591 13,724

Semor Fm Analyst - CA 12,591 13,724

Sn Project Engineer 12,591 13,724

Spec~ahst Mamt Service 12,591 13,724

Sr Project Engr 12,591 13,724

Water Resource Planner 12,591 13,724

Preside nt (States) 12,591 13,724

Mgr Water Conservation 12,591 13,724

635,846 699,924

5,985,797 6,261,948

Workpaper

2008 OpEx I 2009 OpEx

10,073 10,979

10,073 10,979

12,591 13,724

11,332 12,352

11,206 12,214

11,332 12,352

12,591 13,724

11,332 12,352

6,296 13,724

11,961 13,038

11 981 13,038

9,443 10,293

10,702 11,665

11,332 12,352

12,591 13,724

316,915 352,295

3,017,668 3,172,841

GO-124

2008 CapExl 2009 CapEx

2,518 2,745

2,518 2,745

1,259 1,372

1,385 1,5!0

12,591 13,724

12,591 13,724

12,591 13,724

1,259 1,372

12,591 13,724

12,591 13,724

12,591 13,724

1,259 1,372

12,591 13,724

12,591 13,724

12,591 13,724

630 686

12,591 13,724

12,591 13,724

630 686

12,591 13,724

3,148 3,431

12,591 13,724

1,889 2,059

1,259 1,372

318,930 347,629

2,968,129 3,089,107


ILocal Service Company

Organization Structure

2008 CA GO Rate Case

Position

Admin Department

Sr Project Engr

Receptionist (N)

Mgr Contract Opns

Project Mgr

Asset Planning

Project Engineer

Spec~ahst Opns

Sr Plann=ng Eng=neer

Mgr Engrg-AsserJCap~tal Ping

Sr Planmng Engineer

Business Development

Bus=ness Developer

Bus~ness Developer

Chenl Exec

Mgr Project F~nance

Bus~ness Developer

Executive Assistant

8us~ness Development Manager

Client Exec

External Affairs

Customer Commumcations Manager

Regional D~r External Affairs

Mgr Commun~cahon & CSR

Finance~ Rates~ Compliance

Sr Analyst Financial

Capdal Comphance Analyst

Compliance Manager

Regional D~r F~nance

Mgr Financ=al Perf Ping & Rptg

Intmd F~nancial Analyst

Intmd Financial Analyst

Adm~n Asst (N)

Mgr Rates & Regulahons

Asst Mgl Rates

Regulatory Analyst

Workpapers

Department

Admm

Admm

Adm~n

Adm~n

Asset Planmng

Asset Planmng

Asset Planmng

Asset Planmng

Engineenng

BD

BD

BD

BD

BD

BD

BD

BD

External Affairs

External Affairs

External Affairs

Complance

Comp~ance

Compiance

Finance

F~nance

F~nance

Finance

Rates

Rates

Rates

Rates

GO-125


ILocal Service Company

Organization Structure

2008 CA GO Rate Case

Posfflon

Human Resources

Mgr Human Resources

Trmning & Development Manager

Regional D~r HR

HR GenerahslJRecru~ter

HR Analyst

Workpapers

Department

HR

HR

HR

HR

HR

GO-125

Exec Asst

Contract Admin Paralegal

Corp Counsel II

Regional General Counsel

Corp Counsel II

Corp Counsel Ill

Paralegal

Maintenance

Mgr SCADA

D=r Ma=ntenance

Mgr Mamt Rehabddy

Network

Coordinator FRCC

Coordinator FRCC

Administrator FRCC System

Supvr FRCC

Coordinator FRCC

Operational Risk

D~r Operational R~sk Mgmt

Mgr Loss Control

Mgr Operations & Performance

Service Delivery

VP Service Delivery

Tech Services

Mgr Engrg - Technical Services

Sr Cost Engineer

Engr Opns

Water Quality

Enwron Auditor/Scientist

Legal

Legal

Legal

Legal

Legal

Legal

Legal

Maintenance

Maintenance

Maintenance

Network

Network

Network

Network

Network

Operational R~sk

Operational R~sk

Operahonal R~sk

Service Debvery

Tech Services

Tech Services

Tech Serwces

Water Quahty

TOTAL FfE 59


Local Sel-~ice Company Detailed Expenses including allocation by state

Workpapers GO-126

100% Sr ProJect Engr Total 130.864 135.823 141.697

100% Mgr Contract Opns Total 160.598 166.623 173,496

90% 10% Exec Asst to EMT Total 90.933 94,873 99.344

90% 10% Exec Asst to EMT Total 78.120 81.606 85,539

Adm~n Payroll Total

81% 19% Pension/Long Term AIPfE~onus’/DCP 1,502,992

81% 19% Insurance / A/t o~her A&G costs 617.713

100% Em01oyee Exp 35.000

Total Admln Allocation

100% Business Developer Total 332.304 203,305 211.879

100% Business Developer Total 246.588 190,132 !98,179

100% Cl=ent Exec Total 238.074 150.275 !87.928

100% Mgr Project F~nance Total 148.372 134,485 140.306

100% I~us~ness Developer Total 232,836 197,640 205,988

100% BD Execut=ve Ass=slant Total 97,338 94,257 98,702

100% Business Development Manager Total 226.272 !71,158 178,446

100% Chent Exec Total 225,427 193,068 201.228

BE) Payroll/Travel Total

Contrac~ Svc 225.000

Total ~D Aliocat~o~

100% Project Eng=neer Tota, 68,482 92,339 96.713

100% Specialist Opr~s Total 63,992 66,969 70 328

100% Sr Planning Englr~eer Total 121,503 !26,337 131.836

100% Mgr Engrg-Asset/Cap~tal Ping Total 151 878 157,804 164 563

Asset Plann=ng Payroll Total

100% Employee Exp 50,365

Total Asset Planning AIIocat=on

85% 15% Custome r Communlcatzons Manager Total 134,114 139,397 145,414

85% 15% Reg=onal D~r External Affairs "l’ota[ 189.765 197.050 205,374

85% 15% Mgr Commu~=cat=on & CSR Total 148.310 154.103 160,709

External Affairs Payroll Total

85% 15% Other Exp 142.200

Total External Affairs Allocation

95% 5% Adm~n Asat (N) Total 57,759 60.506 63,602

89% 11% Mgr Rates & Regulations Total 187.841 195.055 203,299

90% 10% f~eglonal Dir Finance Total 242,846 252,038 262,562

100% Sr Analyst F~nancial Total 128.871 133,966 139.766

90% 10% Mgr P=nanc=ai Perf Ping & Rptg Total 159.759 165,964 173.045

85% 15% Intmd F=nanclal Analyst Total 86.090 89,856 94.125

10% 90% ASSt Mgr Rates Total 138.780 144,230 150,441

85% 15% Intmd Flnanc=alAna[yst Total 78,685 82,185 86,147

100% Capital Comphance Analyst Total 83.398 87,068 91,226

86% 14% Mgr-F~n Per~.Plng,Reporl~ng Total 141,253 146,793 153,106

89% 11% Regulatory Analyst Total 92,661 96 664 101,206

F~nance Payroll Total

74% 26% Other Exp 179,825

Total F~nance Allocation


Local Service Company Detailed Expenses including allocation by state

Workpapers GO-126

90% 10% Mar Human Resources Total 126,359 13! ,363 137,059

100% Regional D~r HR Total 196,112 203,624 212,210

85% 15% HR Analyst Tota~ 84,gg0 67,097 71,393

85% 15% HR General~s’dRecru~ter Total 75,765 79,160 83,002

85% 15% Training & Development Manager Total 116,496 121,145 126 433

HR Payroll Total

89% 11% Other Exp 173,175

Total HR Allocation

90% 10% Exec Asst Total 70.848 74,067 77,705

25% 75% Corp Counsel II Total 134,111 139 394 !45,41 ~

85% 15% Regional General Counsel Total 245.651 254,944 265,583

90% 10% Corp Counael II Total 146,935 152,679 159,228

55% 15% A~tomey CV Total 158,026 164,169 171,177

90% 10% Contract Adm~n Paralegal Total 92,387 96,379 10Q £10

90% 10% Paralegal Total 92,387 96,379 100,910

Legal Payroll Total

79% 21% Other tExp 307,230

Total Legal Allocation

85% 15% Mar SCADA Total 110,503 115.147 120.300

85% !5% D~r Maintenance Total 146,423 152.149 158,676

85% 15% Mgr Mamt Rel~abd~ty Total 115,369 120,o04 125.246

Maintenance Payroll Total

85% 15% Other Exp 85,695

Total Maintenance Allocation

90% 10=/o Coord~r~ator FtRCC Total ~9,877 73.092 76 691

100% Coordinator FRCC Total 70,134 73,327 76,935

100% Administrator FRCC System Total 72.100 75,364 79,053

100% Supvr ~RCC Total 82,531 86,169 90,291

100% Coordinator FRCC Total 69,777 72,957 76,551

Network Payroll Total

98% 2% Other Exp 31,600

Total Not’work Allocation

100% D~r Operational R~sk Mgmt Total 162,643 168,£5~ 176 151

100% Mar Loss Control Total 119,813

t00% Mar Operations & Pedormance Total 84 488

Operational Risk Payroll Total

100% Other Exp

Total Operational Risk Allocation

169,866

85% 15% VP Se~ce Delivery Total 234,169 243,049 253,213

Se[wce Dehvery Payroll Total

85% 15% Other ExD

Total Service Delivery A~location

49,965

80% 20% Mar Engrg - Technical Sem~ces Total 164,754 171,348 t 78,678

70% 30% Sr Cost EnglneerTotal 130,173 135 314 141.168

Tech Svcs Payroll Total

75% 25% Other Exp 55,175

Total Tech Svcs Allocation

85% 15% EnwronAu,~tor/Sclent~stTota~ I13,124 117,810 122,964

Enwro Mgmt Payroll Total

85% 15% Other Exp 26,690 27,357 28 041

Total Enviro Mgmt Allocation

81% 19%


ny Detailed Expenses including allocat=on by state

Position

Sr Pro.leer Engr Total

Mgr Contract Opns Total

Exec Asst 1o EMT Total

Exec Asst to EMT Total

Admm Payroll Total

Pension/Long Term AIP/Bonus’/DCP

Insurance /All other A&G costs

Employee Exp

Total Adm=n AIIocat=on

8us~ness Developer Total

Bus=ness Devetoper Total

Client Exec Total

Mgr Project Finance Total

Business Developer Total

BD Executive Ass=stant Total

Business Development Manager Total

Chent Exec Total

BD Payroll/Travel Total

Contract Svc

Total BD AIIocat=on

Project Engineer Total

Spec=ahst Opns Total

Sr Planning Engtneer Total

Mgr Engrg-AsseUCap~tal Ping Total

Asset Piann,ng Payroll Total

Employee Exp

Tetal Asset Planning Allocat=on

Customer Commumcabons Manager Totat

Regional D=r External Affairs Total

Mgr Commumcatlon & CSR Total

External Affairs Payroll Total

Other Exp

Total External Affa=rs Allocation

Admtn Asst (N) Total

Mgr Rates & Regulations Total

Regional D=r Finance Total

Sr Analyst F=nanctal Total

Mgr F=nanctal Perf Ping & Rptg Total

Intmd Financial Analyst Total

Asst Mgr Rates Total

Intmd Financial Analyst Total

Cap=tal Compliance Analyst Total

Mgr-FIn Perf, Plng,Reportmg Total

Regulatory Analyst Total

Finance Payrolt Tota(

Other Exp

Total F~nance Allocation

AWE

130,664

160,598

291.252

189,865

78,032

35,000

594,160

215.997

184.941

238,074

96,442

116,418

63,270

226,272

1,141,414

143,Q00

1.284,414

CA

NM

Workpapers GO-126

Operating Expense

Other f

AZ HI TX Corp

49.1D4 8,184 8,184 8 184 8.!84

7.031 7,031 42.185 7,031 7,031

56.135 15.215 50,369 15,215 15,215

451.728 78.982 445.127 53,055 35,277

185,655 32.461 182,942 21,805 14,499

693,518

66,461

126,657

16,615

678,438 90,075

16,615 16,615

61,647

29,67~ 7,419 7,419 7,419

34.925 8~,493

19,468 4,867 4,867 4,867

225.427

341,030 63,826 110.393 90,548

30,000 33,500

341,030 93,826 110,393 124,048

64.990

56,223 5.255 47 £36 2 941 1.642

79,554 7,436 67,827 4,162 2.323

62.174 5.812 53,010 3,252 1,815

197,951 18,503 168.772 10 355 5,780

59.613 5,572 50 826 3.118 1,741

257.564 24.075 219.598 13.474 7.520

5,487 43,897 5,487

16.718 133.742 16.718

107,795 10,076 91,905 5.639 3.147

63,559 5.941 54.190 3,325 1.856

70.914 6.628 60,461 3,710 2.070

18,294 32.929 7 318 7 318 7,318

11.102 2.776

11,545 1.079 9.843 24.078 20.065

59,913 5,600 51.081 3,134 1,749

40.673 3.802 34,578 2,128 1,188

383.796 88,260 487.116 52,106 59,597

50,900 11.475 53,192 9.917 8,355

434.695 99.735 540.308 62.023 67.952

TOTAL 2008

443.410

1,804.429

2.247,839

1,747,211

1,953,711

401,36!

120.870

522.231

1.070,876

133,838

1.204.714


ny Detailed Expenses including allocation by state

Posit=on

Mgr Human Resources Total

Regional O=r HR Total

HR Analyst Total

HR Generahs’dRecru=ter Total

Tra=ntng & Development Manager Total

HR Payroll Total

Other Exp

Total HR Allocation

Exec Asst Total

Corp Counsel II Total

Regional General Counsel Total

Corp Counsel II Total

Attorney CV Total

Contract Admln Paralegal Total

Paralegat Total

Legal Payroll Total

Other Exp

Total Legal Allocation

Mgr SCA[DA Total

Mgr Mamt Rehabd~ty Total

Maintenance Payroll Total

Other Exp

Coordinator FRCC Tota~

Coordinator FRCC Total

Administrator FRCC System Total

Supvr FRCC Total

Coordinator FRCC Total

Network Payroll Total

Other Exp

Total Net~vork Allocation

D=r Operational R~sk Mgmt Total

Mgr Loss Control Total

Mgr Operations & Performance Total

Qperattonal R~sk Payroll Total

Other Exp

Total Operational Risk Allocation

VP Serv=ce Delivery Total

Serv=ce Delivery Payrol~ Total

Other Exp

Total Service Delivery Allocation

Mgr Engrg - TechmCal Ser~=ces Total

Sr Cost Eng=neer Total

Teoh Svcs Payrol! Total

Other Exp

Total Tech Svcs Allocation

E~nvlron Auditor/Scientist Total

Enwro Mgrnt Payroll Total

Other Exp

Total Enwro Mgmt Allocation

AWE

CA

96,722

27,245

31,762

48,837

204.567

60.812

265.379

36,447

23,469

102,982

132,242

33,581

41,009

41.009

410,738

139,236

549,974

46.325

61,383

48.365

156,074

35,925

191.999

35,847

39,977

41,097

47,042

39,773

203,736

17,652

221,388

80,215

107,831

188,047

78.886

266.933

98,168

98,168

20,946

119.115

65,005

44,941

109.946

20,409

130,355

Operating Expense

Workpapers

NM AZ HI TX

37.529 38,666 37,529

9,041 82,465 5,060 2,824

2,547 23 229 1,425 795

2,969 27,080 1 662 927

4,565 41,639 2,555 1,425

56,650 174,413 49,367 43,501

15,856 5",848 13,662 11,948

72,506 226,261 63,029 55,449

2,001 22,971 1,354 990

1,676 5,029 1.676 1,676

9.625 87,802 5,387 3 007

3,833

3.833

20.97O

7.645

28,614

4.330

5,738

4,521

14,588

3,358

17,946

3,773

4.208

4,326

4,952

4,187

21,446

1,858

23,304

7,458

6.470

4,562

18,530

8,725

27.256

9,176

9,176

1,958

11,134

6.076

4~201

10,277

1,908

12,184

4,808

4,806

1,134

5,942

100,742

34,964 2,145

34,964 2,145

286.471 12,708

87,753 5,172

374,224 17,880

39,495 2.423

52.335 3,21

41,236 2,530

133,068 8,164

30,630 1,879

163.697 10,044

22,640

25,248

25,956

29,711

25,120

128,675

11,148

139,824

68,391 4,196

4,074

76,039 2,873

144.430 11 142

74.769 5,3!1

219,200 16,454

83,698 5,135

83,698 5.135

17,859 1,096

101,556 6,231

55,423 3,401

38.316 2,351

93,740 5,751

17,401 1,068

111.140 6,819

81.732 4,808

81,732 4,808

19,284 1 134

101,016 5,942

1 197

1,197

8068

3,784

11,852

1,353

1.792

1,412

4.557

1,049

5,606

629

701

721

825

696

3.574

310

3,884

2,342

1.438

1,014

4,794

2,174

6,968

2,866

2.866

612

3.478

1,698

1,312

3 210

596

3,806

4,808

4.608

1,134

5,942

GO-126

Other /

Corp TOTAL 2008

528,498

154,126

682,624

738.954

243.590

982,544

316,451

72,841

389.292

357.432

30.968

388,400

366,943

169,866

536,810

199,043

42,470

241,514

222.924

41.381

264,305

96,156

22.687

118.842

3,471.949 Total 2008 O&M AIIocat=on to CA


ny Detailed Expenses including allocation by state

i

Position

Sr Pro~ect Engr Total

Mgr Contract Opns Total

Exec Asst to EMT Total

Exec Asst to EMT Total

Adm~n Payroll Total

Pens=onlLong Term AIP/Bonus’/DCP

Insurance / All other A&G costs

Employee Exp

Total Admm

Bus~ness Developer Total

Bus~ness Developer Total

Chent Exe¢ Total

Mgr Project F~nance Total

Business Developer Total

BD Executive Assistant Total

Bus~ness Development Manager Total

Chent Exec Tota!

BD PayrollfTravel Total

Contract Svc

Total BD AIIocahon

Project Engineer Total

Spec~ahst Opns Total

Sr Planmng Engineer Total

Mgr Engrg-AsseUCap[tal Ping Total

Asset Planmng Payroll 3-otal

Employee Exp

Total Asset Planning AIIocatron

Customer Communications Manager Total

Regional Dir External Affaes Total

Mgr Commun=cat=on & CSR Total

External Affairs Payroll Total

Other Exp

Total External Affairs Allocat=on

Adm=n Asst (N) Total

Mgr Rates & Regulations Total

Regional D~r Finance Total

Sr Analyst Fmanmal Tot"at

Mgr F~nanclal Perf Ping & Rptg Total

Intmd F~nanclal Analyst Total

Asst Mgr Rates Total

Intmd Financial Analyst Total

Cap=tal Comphance Analyst Total

Mgr-FIn Perf, Plng.Reportlng Total

Regulatory Analyst Total

F=nance Payroll Totat

Other Exp

Total F~nance Allocation

AWE

100%

100%

CA

6O%

10%

NM

lO%

lO%

AZ

10%

6o%

10%

10%

TX

10%

10%

WorKpapers

Other I

Corp

13% 37% 6% 37% 4% 3% 0%

t3% 37% 6% 37% 4% 3% 0%

100%

65%

75%

100%

65%

50%

65%

100%

2O%

2O%

2O%

1 O0 %

49%

49%

49%

49%

49%

49%

49%

25%

8O%

17%

49%

49%

49%

38%

5%

5%

15%

5%

20%

10%

20%

10%

15%

5%

5%

5%

5%

10%

10%

5%

5%

5%

45%

2%

5%

5%

5%

9%

5%

5%

35%

5%

8O%

9O%

8O%

8O%

83%

42%

42%

42%

42%

8O%

8O%

42%

42%

42%

10%

15%

42%

42%

42%

40%

5%

25%

5%

5%

10%

3%

3%

3%

3%

3%

3%

3%

3%

10%

20%

36%

3%

3%

3%

7%

1%

1%

1%

1%

10%

10%

1%

1%

1%

10%

30%

1%

1%

1%

6%

GO-126

TOTAL 2008

100%

100%

100%

100%

O%

100%

100%

100%


ny Detailed Expenses including allocation by state

Workpapers GO.126

Position

Mgr Human Resources Total

Regional D=r HR Total

HR Analyst Total

HR General=st/Recruiter Total

Tra~mng & Development Manager Total

Exec Asst Total

Corp Counsel II Total

Regional General Counsel Total

Corp Counsel II Total

Attorney CV Total

Contrac~ Admln Paralegal Total

Paralegal Total

Mgr SCADA Total

D~r Maintenance Total

Mgr Malnt Rel~abd~ty Total

HR Payroll Total

Other Exp

Total HR Allocation

Legal Payroll Total

Other E×p

Total Legal Allocation

Maintenance Payro~l Total

Other Exp

Total Maintenance Allocation

Coordinator PRCC Total

Coordinator FRCC Total

Administrator FRCC System Total

Supvr FRCC Total

Coordmalor FRCC Total

Network Payroll Total

Other Exp

Total Network Allocation

D~r Operational Risk Mgmt Total

Mgr Loss Control Total

Mgr Operations & Performance Total

Operat~ona; R~sk Payroll Total

Other Exp

Total Operational Risk Allocation

VP Service Dehvery Total

Service Dehvery Payroll Total

Other Exp

Total Service Delivery Allocation

Mgr Engrg - Techmcal Services Total

Sr Cost Engineer Total

Tech Svcs Payroll Totaf

Other Exp

Total Tech Svcs Allocation

Enwron Auditor/Scientist Total

Env]ro Mgmt Payroll Total

Other Exo

Total Enviro Mgmt Allocation

AWE

720%

13%

7.2

CA

49%

49%

49%

49%

39%

57%

70%

49%

100%

25%

49%

4£%

57%

49%

49%

49%

49%

57%

57%

57%

57%

57%

57%

49%

9O%

46%

49%

49%

49%

49%

0%

2114%

37%

21.1

NM

33%

5%

5%

5%

5%

10%

3%

5%

5%

5%

5%

3%

5%

5%

5%

5%

6%

6%

6%

6%

6%

6%

5%

5%

5%

5%

5%

5%

5%

5%

5%

5%

5%

370%

6%

3.7

42%

42%

42%

42%

34%

36%

15%

42%

75%

42%

42%

36%

42%

42%

42%

42%

36%

36%

36%

36%

36%

36%

42%

90%

44%

42%

42%

42%

42%

42%

85%

85%

2083%

37%

20.8

HI

34%

3%

3%

3%

3%

9%

2%

5%

3%

3%

3%

2%

3%

3%

3%

3%

O%

3%

3%

3%

3%

3%

3%

3%

3%

3%

5%

5%

248%

4%

25

TX

33%

1%

1%

1%

1%

8%

2%

5%

1%

1%

1%

2%

1%

1%

1%

1%

1%

1%

1%

1%

1%

1%

1%

1%

1%

1%

t%

1%

1%

~%

5%

5%

165%

3%

1.7

Other I

Corp TOTAL 2008

0% 57 00

O%

0.0 F-rE Eqivalent

42%

7%

42%

5%

3%

Allocation of General

13%

0%

4%

72%

4%

4% 0%


ny Detailed Expenses including allocation by state

Position

Sr Project Engr Total

Mgr Contract Opns Total

E×ec Asst to EMT Total

Exec Asst to EMT Total

Adm~n Payroll Total

Pens=on/Long Term AIP/Bonus’/DCP

Insurance 1 All other A&G costs

Employee Exp

Total Adm~n Allocation

Business Developer Total

Business Developer Total

Chent Exec Total

Mgr Prolect Finance Total

Bus~ness Developer Total

BD Execut=ve Ass=slant Total

BUS=heSS Development Manager Total

Chent Exec Total

BD Payroll/Travel TotaI

Contract Svc

Total BD AIIocat=on

Project Englnee~ Total

Spectaltsl Opns Total

Sr Planning Eng=neer Total

Mgr Engrg-AsseUCap~tal Ping Totat

Asset Planning Payroll Total

Employee Exp

Total Asset Planning Allocation

Customer Commumcat=ons Manager Total

Reg=onal D=r External Affa=rs Total

Mgr Commun~cabon & CSR Total

External Affairs Payroll Total

Other Exp

Total External Affa=rs AIIocatzon

Adm~n Asst (N) Total

Mgr Rates & Regulations Total

Regional D=r Finance Total

Sr Analyst Financial Total

Mgr Financial Per[ Ping & Rptg Totat

Intmd F=nanclal Analyst Total

Aest Mgr Rates Total

Intmd F=nanc~al Analyst Total

Capital Comphance Analyst Total

Mgr-F=n Perf,Plng,Reportmg Total

Regulatory Analyst Total

Finance Payroll Total

Other Exp

Total Finance AIIocat=on

Workpapers GO-126

Capital Expense

AWE CA NM AZ HI TX TOTAL 2008

5,456 909 909 909 909

781 781 4,687 781 781

8,237 1,691 5,597 1,691 1,691 16,905

105 719 18,484 104,175 12 417 8 256

43,450 7,597 42,815 5,103 3,393

351,408

155,406 27,772 152,586 19,210 13,340 368,314

9,922

14,039

10,972

34,933

10,520

45,453

11,977

17,896 70,786

6.399 57.593

24,301 97.202

15,188 121,503 15.188

63 584 347,084 15 188

7,555 41,551 1,259

71,139 388,635 16,447

927 8 459 519

1,312 11.970 734

1.026 9,355 574

3,265 29 783 1,827

983 8 969 550

4,249 38,753 2,378

289 2 310

2,086 16 530

1,120 10,212 627

425,856

50,365

476,221

290

410

320

1,O20 70 828

3O7 21,330

1,327 92,158

289

2,066

350

7,879 736 6,718 412 236

3 228 5,811 1,291 1,291 1,291

99,921 24,980

2,037 190 1,737 4.2~9 3.541

41,132 3,845 35,069 2,152 1,201

9,753 912 8,316 510 285

5,027 470 4,286 263 !47

180,956 15,439 86,469 34,484 9,39£ 326,747

17 464 3,937 18,250 3,403 2,866 45,920

198,420 19,376 104,719 37,887 12,266 372,667


ny Detailed Expenses including allocation by state

Position

Mgr Human Resources Tota~

Reg=onal D~r HR Total

NR Analyst "f’otal

HR GenerahsURecru=ter Total

Tra=nlng & Development Manager Total

Exec Asst Total

Corp Counsel II Tetal

Reg=onal General CounseI Total

Corp Caunsel I! Total

Attorney CV Total

Contract Admin Paralegal Total

Paralegal Total

Mgr SCADA Total

Oir Maintenance Total

Mgr Ma~nt Rehab~lty Total

HR Payroll Total

Other Exp

Total HR Allocation

Legal Payroll Total

Other Exp

Total Legal Allocation

Maintenance Payroll Total

Other Exp

Total Maintenance Allocation

Coordinator FRCC Total

Coordinator FRCC Total

Admm=strator FRCC System Total

Supvr FRCC Total

Coordinator FRCC Total

Network Payroll Total

Other Exp

Total Network Allocation

D=r Operational R=sk Mgmt Total

Mgr Loss Control Total

Mgr Operations & Performance Total

Operat=onal R~sk Payroll Total

Other Exp

Total Operational Risk AIIocatmn

VP Service Dehvery Total

Serv=ce Dehver’y Payrorl Total

Other Exp

Total Service Delivery Allocation

Mgr Engrg - Technical Serv=ces Tota[

Sr Cost Eng=neer Total

Tech Svcs Payroll Total

Otl~er Exp

Total Tech Svcs Allocation

Enwron AudltodSc~ent~st Total

Enwro Mgmt Payroll Total

Other Exp

Total Enviro Mgmt Allocation

AWE

Workpa pers GO-126

Capital Expense

CA NM AZ HI

4,170 4.296

TX

4,170

TOTAL 2008

4 808 449 4,099 252 140

5,605 524 4,779 293 164

8,618 806 7,348 451 252

lg,031 5,949 16 226 5,292 4,726 51 224

7,516 1,960 6,408 1,689 1,477 19.049

26,547 7,909 22,634 6,980 6,202 70,273

4,050 222 2,552 150 110

70,408 5 029 15,087 5,029 5,029

18,173 1 699 15,494 951 531

14,694

5,926 17,778

4,557 426 3,885 238 133

4,557 426 3,885 238 133

122,364 7,802 58.682 6,607 5.936 201.390

36,377 1,997 22,926 1 351 989 63,641

158,741 9,799 81.608 7,958 6,924 265,031

8,175 764 6,970 428 239

10,832 1,013 9,236 567 316

8,535 798 7,277 446 249

27 542 2,574 23,483 1,441 804 55,844

6,340 593 5,405 332 185 12,854

33,882 3,167 28,888 1,772 989 68,699

3,983 419 2,516 70

3,983 4!9 2,516

360 38 228

4,343 457 2,743

70

6

76

632

7,620

17,324 1,619 14 770 906 506

17,324 1,619 14,770 906 506 35,125

3,696 346 3,152 1 £3 108 7,495

21,020 1,965 17,922 1,100 614 42,620

16,251 1,519 13 856 850 474

!9.260 1,800 16,421 1,008 562

35,512 3,319 30,277 1,858 1,037 72,003

6,803 636 5,800 356 199 13,794

42,315 3,955 36,077 2,214 1,235 85,796

848 14 423 848 848 16,969

848 14 423 8~8 848 16,969

200 3 403 200 200 4 004

1,049 17,826 1,049 1,049 20,972

686,127 Total 2008 Capital AIIocat=on to CA


Local Service Company

Summary of Labor Costs

Workpapers GO-127

0330 Total Local SC 2008

501200 Labor 5,355,731

501711 IP-Off-AnnuaI-P/R JE 754,729

504100 Group Insurance 717.664

507100 401k 96,271

685320 FUTA 3,192

685325 FICA 386,049

685350 SUTA 11,823

Total 7,335,459

2009 2010

5,394,227 5,609,996

792,224 823,913

782,268 852,653

99,732 103,722

3,192 3,192

392,632 399,885

11,823 11,823

7,476,098 7,805,193

033002 Network 2008 2009 2010

501200 Labor 281,811 271,254 282,104

501711 IP-Off-AnnuaI-P/R JE 12,723 13,181 13,708

504100 Group Insurance 62,953 68,620 74,795

507100 ~101k 4,580 4,745 4,935

685320 FUTA 280 280 280

685325 FIC/~ 21,002 21,759 22,630

685350 SUTA 1,069 1,069 1,069

Total 364,419 380,909 399,521

033004 Tech Services 2008 2009 2010

501200 Labor 217,046 224,850 233,844

501711 IP-OffoAnnuaI-P/R JE 38,704 40,096 41,700

504100 Group Insurance 25,181 27,448 29,918

507100 401 k 3,907 4,047 4,209

685320 FUTA 112 112 112

685325 FICA 9,548 9,682 9,835

685350 SUTtk 428 428 428

Total 294,927 306,662 320,046

033005 Admin 2008 2009 2010

501200 Labor 329.461 341.306 354.958

501711 IP-OS’-P, nnuaI-P/R JE 42,444 43.970 45,729

504100 Group Insurance 50,362 54,896 59,836

507100 401k 5,930 6,144 0,389

685320 FUTA 224 224 224

685325 FIC. ~, 31,038 25,552 25,959

685350 SUTA 855 855 855

Total 460.315 472,947 493,950

033006 Service Delivery 2008 2009 2010

501200 Labor 167,533 173.556 180,499

501711 IP-Off-AnnuaI-P/R JE 41,883 43,389 45,125

504100 Group Insurance 12,591 13,724 14,959

507100 401k 3,016 3,124 3,249

685320 FUTA 56 56 56

685325 FICP, 8,877 14,826 14,952

685350 StJTA 214 214 214

Total 234,169 248,889 259,053

033007 Finance 2008 2009 2010

501200 Labor 1.036,635 1,073,906 1,116,862

501711 IP-Off-AnnuaI-P/R JE 130,275 134,959 140,357

504100 Group ~nsurance 138,496 150,964 164,549

507100 401 k 18,659 19,330 20,104

685320 FUTA 615 615 616

685325 FIC.~ 70,908 72.198 73,684

685350 SUTA 2.352 2,352 2,352

Total 1,397,943 1,454,326 1,518,525


Local Service Company

Workpapers GO.127

Summary of Labor Costs

033011 Water Quality 2008 2009 2010

501200 Labor 83,404 86,402 89,858

501711 IP-Off-AnnuaI-P/R JE 8,340 8,640 8,986

504100 Group Insurance 12,591 13,724 14,959

507100 401 k 1,501 1,555 1,617

685320 FUTA 56 56 56

685325 FICA 7,018 7,218 7,273

685350 SUTA 214 214 214

Total 113,124 117,810 122,964

033015 Legal 2008 2009 2010

501200 Labor 704,438 729,765 758,956

501711 IP-Off-AnnuaI-P/R JE 86,084 89,179 92,746

504100 Group Insurance 88,134 96,068 104,713

507100 401k 12.680 13.136 13,661

685320 FUTA 392 392 392

685325 FICA 47,120 47,974 48,959

685350 SUTA 1,497 1,497 1,497

Total 940,345 978,011 1,020,924

033016 Maintenance 2008 2009 2010

501200 Labor 269,880 279,583 290,767

5017111P-Off-AnnuaI-PtR JE 37,327 38,669 40,215

504100 Grouplnsurance 37,772 41,172 44,877

507100 401k 4,858 5,032 5,234

685320 FUTA 168 168 168

685325 FICA 21,649 22,033 22,319

685350 SUTA 642 642 642

Total ~72,295 387,299 404,221

033018 HR 2008 2009 2010

501200 Labor 434,302 449,916 487,913

5017111P-Off-AnnuaI-PtR JE 42,353 43,875 45,630

504100 Grouplnsurance 62,953 68,620 74,795

507100 401k 7,817 8,098 8,422

685320 FUTA 280 280 280

685325 FICA 30,948 31,431 31,987

685350 SUTA 1,069 1,069 1,069

Total 579,722 603,290 630,097

033019 Operational Risk 2008 2009 2010

501200 Labor 265,260 120,704 125,532

5017111P-OffAnnuaI-PlR JE 38,177 39,550 41,132

504100 Grouplnsurance 37,772 41,172 44,877

507100 401k 4,775 4,946 5,144

685320 FUTA 168 168 168

685325 FICA 20,150 20,455 20,806

685350 SUTA 642 642 642

Total 366,943 227,637 238,301

033020 BD 2008 2009

501200 Labor 942,244 976.121

5017111P-O~-Annuat-PIR JE 180,485 186,974

504100 Grouplnsurance 100,725 109,792

507100 401k 10,960 17,570

685320 FUTA 448 448

685325 FICA 70,517 71,582

685350 SUTA 1,833 1,833

Total 1,313,211 1,364,320

2010

1,015,166

194,453

119.672

18,273

448

72,810

1,833

1,422,655


Local Service Company

Summary of Labor Costs

Workpapers GO.127

033025 External Affairs 2008 2009 2010

501200 Labor 341,297 353,568 367,710

5017111P-Off-AnnuaI-P/R JE. 62,789 65,047 67.648

504100 Grouplnsurance 37,772 41,172 44,877

507100 401k 6,143 6,364 6,619

685320 FUTA 168 168 168

685325 FICA 23,379 23,590 23.833

685350 SUTA 642 642 642

Total 472,190 490,550 511,497

033028 Asset Planning 2008 2009 2010

501200 Labor 302,421 313,294 325,826

5017111P-Off-AnnuaI-PIR JE 43,144 44,696 46,483

504100 Grouplnsurance 50.362 54,896 59,836

507100 401k 5,444 5,639 5,865

685320 FUTA 224 224 224

685325 FICA 23,893 24,333 24,839

685350 SUTA 367 367 367

Total 425,856 443,449 463,440

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