Washington Water Service Company - UW-111789 - Response DR

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					Washington Water Service Company
UW-111789
UT 4-1250
Data Request 2 item 2

    GL Intangibles                              Orig Cost  Less Retirements
       103010         Organizational             12,970.57             -
       103020         Franchises and Consents     5,934.33             -
       103030         Water System Plans      1,066,003.96      352,661.43
       101300         Sanitary Surveys           39,921.49             -
       105000         Plant Acq Adjustment      398,727.79             -
                                              1,523,558.14
    Net
   12,970.57
    5,934.33
  713,342.53
   39,921.49
  398,727.79
1,170,896.71
        Washington Water Service Company                                        First Year
        UW-111789                                                          Mo          Yr
        UT4-1250                                                           12         2010
        Date Request 2 Item 2
As of   12/31/2010




 HC                     Lookup               GL        Lookup    GL     HC HC       GL
                                                                         Date in  Original
                   Asset Description                                    Service  Asset Cost
 TM                 Project Name           Project #    Dept    GL Acct Mo Yr        $
        Gamble Bay Water                                        103010 12 2005 $       11,642
        Rosario                                                 103010 12 2007 $        1,329
                                                                                $      12,971
Second Year
 Mo     Yr
  0    2011




Salvag         Fully
Lookup Lookup Copy fx  HC HC      HardCode   .     Copy fx       Copy fx     Orig Cost (-
   e    Svc Depreciate         Asset                   Accumulated                )
 Value   Life   d            Disposal                   Depreciation       . Ending A/D
  %      Yrs    Yr     Mo. Yr.        $           Beginning      Ending
  0%      5    2010             $        -       $     9,507 $      11,642   $      -
  0%      5    2012             $        -       $       554 $         820   $      509
                                $       -
103780 over $800 in value, in svc 2009 & prior
            Original Description               New Description
        Washington Water Service Company                                        First Year
        UW-111789                                                          Mo          Yr
        UT4-1250                                                           12         2010
        Date Request 2 Item 2
As of   12/31/2010




 HC                      Lookup              GL        Lookup    GL     HC HC       GL
                                                                         Date in  Original
                    Asset Description                                   Service  Asset Cost
 TM                   Project Name         Project #    Dept    GL Acct Mo Yr        $
        Franchise and Consent                                   103020 12 1998 $        5,934
 Second Year
 Mo      Yr
  0     2011




Salvag
Lookup Lookup   Fully
               Copy fx   HC HC      HardCode   .     Copy fx      Copy fx     Orig Cost (-
   e    Svc   Depreciate         Asset                   Accumulated               )
 Value   Life     d            Disposal                  Depreciation       . Ending A/D
  %      Yrs     Yr      Mo. Yr.        $           Beginning     Ending
  0% 1.00E+300 1E+300             $        -       $         0 $          0   $    5,934
103780 over $800 in value, in svc 2009 & prior
            Original Description               New Description
           Washington Water Service Company                                              First Year
           UW-111789                                                              Mo             Yr
           UT4-1250                                                               12            2010
           Date Request 2 Item 2
 As of     12/31/2010




  HC                      Lookup                GL        Lookup     GL      HC HC              GL
                                                                               Date in        Original
                       Asset Description                                      Service        Asset Cost
   TM                   Project Name          Project #    Dept    GL Acct   Mo Yr               $
JE121010   Water system plan                                       103030    12 2002            89,665.66
JE121010   Water system plan                                       103030    12 2003           154,621.85
JE121010   Water system plan                                       103030    12 2004            49,717.46
JE121010   Water system plan                                       103030    12 2004            27,703.37
JE121010   Water system plan                                       103030    12 2004            15,568.88
JE121010   Water system plan                                       103030    12 2004            15,384.21
           Water system plan                                       103030    12 2005     $         13,479
           Water system plan                                       103030    12 2005     $         23,245
           Water system plan                                       103030    12 2005     $          2,832
           Water system plan                                       103030    12 2005     $          3,925
           Water system plan                                       103030    12 2006     $         67,691
           Water system plan                                       103030    12 2007     $         73,542
           Golden Meadows                                          103030    12 2007     $          8,590
           Rosario 2003                                            103030    12 2007     $         28,946
           Company Wide Comp Plan                                  103030     1 2008     $        144,027
           Water System Plans                                      103030     6 2009     $         87,017
           Water system plan                                       103030    10 2009     $             500
           Water system plan                                       103030    10 2009     $             552
           SCHMID                              76658       504     103030     8 2010             5,578.04
JE111067   COMPREHENSIVE WATER SYS PLANS        9016       585     103030    11 2010     $      33,371.00
JE121003   COMPREHENSIVE WATER SYS PLANS       10016       585     103030    12 2010               520.21
JE121023   COMPREHENSIVE WATER SYS PLANS       10016       585     103030    12 2010           202,402.16
JE121036   COMPREHENSIVE WATER SYS PLANS       10777       585     103030    12 2010             4,225.11
JE121037   COMPREHENSIVE WATER SYS PLANS        9777       585     103030    12 2010            12,900.06
                                                                                         1,066,003.96
 Second Year
  Mo     Yr
   0    2011




Salvag         Fully
Lookup Lookup Copy fx  HC HC      HardCode     .   Copy fx       Copy fx      Orig Cost (-
   e    Svc Depreciate         Asset                   Accumulated                 )
 Value   Life   d            Disposal                   Depreciation        . Ending A/D
  %      Yrs    Yr     Mo. Yr.         $          Beginning      Ending
  0%      6    2008    12 2010       89,665.66   $   89,666 $          -      $ 89,666
  0%      6    2009    12 2010     154,621.85    $ 154,622 $           -      $ 154,622
  0%      6    2010    12 2010       49,717.46   $   42,122 $          -      $ 49,717
  0%      6    2010    12 2010       27,703.37   $   23,471 $          -      $ 27,703
  0%      6    2010    12 2010       15,568.88   $   13,190 $          -      $ 15,569
  0%      6    2010    12 2010       15,384.21   $   13,034 $          -      $ 15,384
  0%      6    2011             $          -     $     9,173 $      11,419    $    2,059
  0%      6    2011             $          -     $   15,820 $       19,694    $    3,551
  0%      6    2011             $          -     $     1,928 $       2,400    $      433
  0%      6    2011             $          -     $     2,671 $       3,326    $      600
 10%      6    2012             $          -     $   31,307 $       41,461    $ 26,230
 10%      6    2013             $          -     $   22,982 $       34,013    $ 39,529
 10%      6    2013             $          -     $     2,684 $       3,973    $    4,617
 10%      6    2013             $          -     $     9,046 $      13,388    $ 15,559
 10%      6    2014             $          -     $   43,208 $       64,812    $ 79,215
 10%      6    2015             $          -     $     7,614 $      20,667    $ 66,351
  0%      6    2015             $          -     $         21 $        104    $      396
  0%      6    2015             $          -     $         23 $        115    $      437
  0%      6    2016             $          -     $       -    $        387    $    5,191
  0%         6 2016             $          -     $     4,637 $       5,564    $ 27,807
  0%         6 2016             $          -     $       -    $           7   $      513
  0%         6 2016             $          -     $       -    $      2,811    $ 199,591
  0%         6 2016             $          -     $       -    $          59   $    4,166
  0%         6 2016             $          -     $       -    $        179    $ 12,721
                                     352,661.43
103780 over $800 in value, in svc 2009 & prior
            Original Description               New Description
        Washington Water Service Company                                         First Year     Second Year
        UW-111789                                                             Mo        Yr       Mo
        UT4-1250                                                              12       2010       0
        Date Request 2 Item 2
As of   12/31/2010




 HC                     Lookup               GL        Lookup     GL      HC HC          GL     Salvag
                                                                                                Lookup
                                                                           Date in     Original    e
                    Asset Description                                     Service    Asset Cost Value
 TM                  Project Name          Project #    Dept    GL Acct   Mo Yr           $       %
        Allyn Shopping Center                                   101300     1 2007    $      297   0%
        Alpinewood                                              101300     1 2007    $      543   0%
        Curries Landing                                         101300     1 2007    $      297   0%
        BKS                                                     101300     1 2007    $      543   0%
        Rosewood                                                101300     1 2007    $      396   0%
        Cedar Grove                                             101300     1 2007    $      297   0%
        Bar B Estates Manor                                     101300     1 2007    $      297   0%
        Foss Rd - Pierce                                        101300     1 2007    $      540   0%
        Harbor Heights                                          101300     1 2007    $      543   0%
        Lake Tuck                                               101300     1 2007    $      396   0%
        Lawrence Rd                                             101300     1 2007    $      540   0%
        Minterbrook                                             101300     1 2007    $      743   0%
        Lake Minterwood                                         101300     1 2007    $      396   0%
        Palmer Lake                                             101300     1 2007    $      396   0%
        Parkshore Estates                                       101300     1 2007    $      297   0%
        Peacock Hill                                            101300     1 2007    $      792   0%
        Bucklin                                                 101300     1 2007    $      777   0%
        Quistorff                                               101300     1 2007    $      446   0%
        Sea Cliff                                               101300     1 2007    $      693   0%
        Strattonwood                                            101300     1 2007    $      543   0%
        Windrift                                                101300     1 2008    $      592   0%
        Lacamas Farmstead                                       101300     1 2008    $      556   0%
        Rainforest Greenhouse                                   101300     1 2008    $       53   0%
        Henderson Blvd                                          101300     1 2008    $      347   0%
        Cedar Crest                                             101300     1 2008    $      871   0%
        Cole                                                    101300     1 2008    $      520   0%
        Evergreen Shores                                        101300     1 2008    $      297   0%
        Cole                                                    101300     1 2008    $       89   0%
        Black Lake Estates                                      101300     1 2008    $      347   0%
        Sivo Acres                                              101300     1 2008    $      699   0%
        Holiday Ranchettes                                      101300     1 2008    $      297   0%
        Johanson                                                101300     1 2008    $      592   0%
        Cascade Highlands No                                    101300     1 2008    $       90   0%
        Olalla                                                  101300     1 2008    $      665   0%
        Foss Road / Kitsap                                      101300     1 2008    $      592   0%
        Pederson                                                101300     1 2008    $      520   0%
        Point Evans                                             101300     1 2008    $      839   0%
        Raft Island                                             101300     1 2008    $      368   0%
        Regency Park                                            101300     1 2008    $      645   0%
        River Park                                              101300     1 2008    $      297   0%
        Rondelay Meadows                                        101300     1 2008    $      297   0%
        Royalwood                                               101300     1 2008    $      645   0%
            Silver Springs                                 101300    1   2008   $      592   0%
            Spruce Road                                    101300    1   2008   $      592   0%
            Sunny Cove                                     101300    1   2008   $      647   0%
            Sylvia Lake                                    101300    1   2008   $      418   0%
            INLET'S END                                    101300    2   2009   $      595   0%
            CASCADE HIGHLANDS NORTH                        101300    2   2009   $      520   0%
            RYAN NELSON                                    101300    3   2009   $       20   0%
            ADCOCK                                         101300    3   2009   $       20   0%
            RICHIE NELSON                                  101300    3   2009   $       40   0%
            Zimmerman                                      101300    3   2009   $       60   0%
                                                           101300    3   2009   $       40   0%
            HORIZON WEST                                   101300    5   2009   $      606   0%
            PHELPS RD - GAMBLE BAY                         101300    6   2009   $      639   0%
                                                           101300    7   2009   $      169   0%
            CRAMER ROAD                                    101300    7   2009   $      599   0%
            NU ERA                                         101300    7   2009   $      599   0%
            PARKVIEW TERRACE                               101300    7   2009   $      504   0%
            ALPINE HILLS                                   101300    8   2009   $      306   0%
            CEDARBROOK - GARRISON                          101300    9   2009   $      706   0%
            ANDREWS FIRST                                  101300    9   2009   $      357   0%
            GLENWOOD FARMS 2                               101300    9   2009   $      684   0%
            GLENWOOD FARMS 1                               101300    9   2009   $      706   0%
            VERDAN                                         101300    9   2009   $      751   0%
            LAKE LAWRENCE                                  101300   12   2009   $      440   0%
            ROLLING FIRS/EVERGREEN TERRACE                 101300   12   2009   $      409   0%
            SUNSHINE ACRES                                 101300   12   2009   $      531   0%
            CEDARWOOD/SOUTH UNION              253   502   101300    6   2010   $ 775.00     0%
            ASPINWALL ESTATES                 1463   502   101300    6   2010   $ 775.00     0%
            LONGBRANCH HIGHLANDS              2075   501   101300    6   2010   $ 145.61     0%
            BELWOOD PARK                      5640   502   101300    6   2010   $ 775.00     0%
CWNS0610A   CAMELOT/WESTERN SKIES            10808   502   101300    6   2010   $ 775.00     0%
CWNS0610A   FOXHALL                          10991   502   101300    6   2010   $ 408.00     0%
            LEE WATER SYSTEM                 46658   504   101300    6   2010   $ 640.98     0%
            ROSEDALE COMMUNITY CLUB          74364   501   101300    6   2010   $ 887.41     0%
            ROSEDALE COMMUNITY CLUB          74364   501   101300    6   2010   $ 1,003.41   0%
            WICKS LAKE                       96728   501   101300    7   2010     1,064.07   0%
CWNS1110     CEDARWOOD/SOUTH UNION             253   502   101300   11   2010   $    59.16   0%
CWNS1110     BELWOOD PARK                     5640   502   101300   11   2010   $    67.41   0%
CWNS1110     CAMELOT/WESTERN SKIES           10808   502   101300   11   2010   $    88.76   0%
CWNS1210     ROSARIO WATER & SEWER           74270   503   101300   12   2010       918.00   0%
                                                                                $ 39,921
Second Year
        Yr
       2011




             Fully
     Lookup Copy fx  HC HC HardCode .   Copy fx      Copy fx     Orig Cost (-
      Svc Depreciate      Asset             Accumulated               )
       Life   d          Disposal           Depreciation       . Ending A/D
       Yrs    Yr     Mo. Yr.      $    Beginning     Ending
        5    2012            $      - $      178 $        238    $       59
        5    2012            $      - $      326 $        434    $      109
        5    2012            $      - $      178 $        238    $       59
        5    2012            $      - $      326 $        434    $      109
        5    2012            $      - $      238 $        317    $       79
        5    2012            $      - $      178 $        238    $       59
        5    2012            $      - $      178 $        238    $       59
        5    2012            $      - $      324 $        432    $      108
        5    2012            $      - $      326 $        434    $      109
        5    2012            $      - $      238 $        317    $       79
        5    2012            $      - $      324 $        432    $      108
        5    2012            $      - $      446 $        594    $      149
        5    2012            $      - $      238 $        317    $       79
        5    2012            $      - $      238 $        317    $       79
        5    2012            $      - $      178 $        238    $       59
        5    2012            $      - $      475 $        634    $      158
        5    2012            $      - $      466 $        622    $      155
        5    2012            $      - $      267 $        356    $       89
        5    2012            $      - $      416 $        554    $      139
        5    2012            $      - $      326 $        434    $      109
        5    2013            $      - $      237 $        355    $      237
        5    2013            $      - $      223 $        334    $      223
        5    2013            $      - $        21 $         32   $       21
        5    2013            $      - $      139 $        208    $      139
        5    2013            $      - $      348 $        522    $      348
        5    2013            $      - $      208 $        312    $      208
        5    2013            $      - $      119 $        178    $      119
        5    2013            $      - $        35 $         53   $       35
        5    2013            $      - $      139 $        208    $      139
        5    2013            $      - $      279 $        419    $      279
        5    2013            $      - $      119 $        178    $      119
        5    2013            $      - $      237 $        355    $      237
        5    2013            $      - $        36 $         54   $       36
        5    2013            $      - $      266 $        399    $      266
        5    2013            $      - $      237 $        355    $      237
        5    2013            $      - $      208 $        312    $      208
        5    2013            $      - $      336 $        503    $      336
        5    2013            $      - $      147 $        221    $      147
        5    2013            $      - $      258 $        387    $      258
        5    2013            $      - $      119 $        178    $      119
        5    2013            $      - $      119 $        178    $      119
        5    2013            $      - $      258 $        387    $      258
5       2013   $   -   $   237    $   355   $   237
5       2013   $   -   $   237    $   355   $   237
5       2013   $   -   $   259    $   388   $   259
5       2013   $   -   $   167    $   251   $   167
5       2014   $   -   $   109    $   228   $   367
5       2014   $   -   $     95   $   199   $   321
5       2014   $   -   $      3   $     7   $    13
5       2014   $   -   $      3   $     7   $    13
5       2014   $   -   $      7   $    15   $    25
5       2014   $   -   $     10   $    22   $    38
5       2014   $   -   $      7   $    15   $    25
5       2014   $   -   $     81   $   202   $   404
5       2014   $   -   $     75   $   202   $   437
5       2014   $   -   $     17   $    51   $   119
5       2014   $   -   $     60   $   180   $   419
5       2014   $   -   $     60   $   180   $   419
5       2014   $   -   $     50   $   151   $   353
5       2014   $   -   $     26   $    87   $   219
5       2014   $   -   $     47   $   188   $   518
5       2014   $   -   $     24   $    95   $   262
5       2014   $   -   $     46   $   182   $   501
5       2014   $   -   $     47   $   188   $   518
5       2014   $   -   $     50   $   200   $   551
5       2014   $   -   $      7   $    95   $   344
5       2014   $   -   $      7   $    89   $   320
5       2014   $   -   $      9   $   115   $   416
5       2015   $   -   $   -      $    90   $   685
5       2015   $   -   $   -      $    90   $   685
5       2015   $   -   $   -      $    17   $   129
5       2015   $   -   $   -      $    90   $   685
5       2015   $   -   $   -      $    90   $   685
5       2015   $   -   $   -      $    48   $   360
5       2015   $   -   $   -      $    75   $   566
5       2015   $   -   $   -      $   104   $   784
5       2015   $   -   $   -      $   117   $   886
5       2015   $   -   $   -      $   106   $   958
    5   2015   $   -   $   -      $     2   $    57
    5   2015   $   -   $   -      $     2   $    65
    5   2015   $   -   $   -      $     3   $    86
    5   2015   $   -   $   -      $    15   $   903
               $   -
103780 over $800 in value, in svc 2009 & prior
            Original Description               New Description
        Washington Water Service Company                                             First Year
        UW-111789                                                             Mo            Yr
        UT4-1250                                                              12           2010
        Date Request 2 Item 2
As of   12/31/2010




 HC                      Lookup              GL        Lookup     GL      HC HC             GL
                                                                           Date in        Original
                    Asset Description                                     Service        Asset Cost
 TM                   Project Name         Project #    Dept    GL Acct   Mo Yr              $
        Atlas Dev Acquisition                                   105000    12 2001    $        103,949
        Mainland View Manor                                     105000    12 2001    $          (1,931)
        Raft Island                                             105000    12 2001    $           4,694
        Mirrormont Water System                                 105000     1 2002    $        256,489
        GBW                                                     105000    12 2005    $         17,862
        Rosario                             74270               105000    12 2007    $           7,379
        Sylvia Lake                         86710               105000    12 2007    $           3,123
        Pine Lake                           67398               105000     1 2008    $             842
        Rosario                             74270               105000     1 2008    $           1,963
        Woodlands Water Sys                WOODL                105000     1 2008    $             408
        Rosario                             74270               105000     4 2010    $           3,950
                                                                                     $      398,728
Second Year
 Mo     Yr
  0    2011




Salvag         Fully
Lookup Lookup Copy fx  HC HC      HardCode   .     Copy fx       Copy fx      Orig Cost (-
   e    Svc Depreciate         Asset                   Accumulated                 )
 Value   Life   d            Disposal                   Depreciation        . Ending A/D
  %      Yrs    Yr     Mo. Yr.        $           Beginning      Ending
  0%     35    2036             $        -       $   24,007 $       26,977    $ 76,971
  0%     35    2036             $        -       $      (446) $       (501)   $ (1,430)
  0%     35    2036             $        -       $     1,084 $       1,218    $    3,476
  0%     35    2037             $        -       $   58,626 $       65,954    $ 190,535
  0%     35    2040             $        -       $     2,084 $       2,594    $ 15,267
  0%     35    2042             $        -       $       439 $         650    $    6,729
  0%     35    2042             $        -       $       186 $         275    $    2,848
  0%     35    2043             $        -       $         48 $         72    $      770
  0%     35    2043             $        -       $       112 $         168    $    1,794
  0%     35    2043             $        -       $         23 $         35    $      373
  0%     35    2045             $        -       $       -    $         85    $    3,866
                                $       -
103780 over $800 in value, in svc 2009 & prior
            Original Description               New Description
            Washington Water Service Company                      First Year            Second Year                              Prior Values       $    12,656,543   $    13,622,264
            UW-090733                                       Mo           Yr              Mo     Yr                                 Change           $    12,061,412   $    13,269,050
            For the test period ending                      12          2010              0    2011
            Straight-Line Depreciation Schedule
  As of     12/31/2010                                                                                                                                                $      (241,917)
                                                   Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                       Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


   HC            Lookup        GL   Lookup    GL      HC    HC           GL            Lookup Lookup Copy fx     HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                      Fully
                                                   Date in             Original        Salvage Svc Depreciat               Asset                               Accumulated                Orig Cost (-)
            Asset Description                      Service            Asset Cost        Value   Life   ed                 Disposal                              Depreciation           .   Ending A/D
   TM         Project Name Project # Dept GL Acct Mo     Yr               $               %     Yrs    Yr        Mo.     Yr.          $                 Beginning          Ending
            Total Assets                                          $      1,523,558                                             $      352,661       $       595,131 $        353,214     $ 1,170,344
            Gamble Bay Water              103010 12 2005          $         11,642       0%      5   2010                      $          -         $          9,507 $         11,642    $          -
            Franchise and Consent         103020 12 1998          $           5,934      0%   ##### 1E+300                     $          -         $              0 $              0    $        5,934
JE121010    Water system plan             103030 12 2002                 89,665.66       0%      6   2008        12     2010        89,665.66       $        89,666 $             -      $      89,666
JE121010    Water system plan             103030 12 2003                154,621.85       0%      6   2009        12     2010       154,621.85       $       154,622 $             -      $     154,622
JE121010    Water system plan             103030 12 2004                 49,717.46       0%      6   2010        12     2010        49,717.46       $        42,122 $             -      $      49,717
JE121010    Water system plan             103030 12 2004                 27,703.37       0%      6   2010        12     2010        27,703.37       $        23,471 $             -      $      27,703
JE121010    Water system plan             103030 12 2004                 15,568.88       0%      6   2010        12     2010        15,568.88       $        13,190 $             -      $      15,569
JE121010    Water system plan             103030 12 2004                 15,384.21       0%      6   2010        12     2010        15,384.21       $        13,034 $             -      $      15,384
            Water system plan             103030 12 2005          $         13,479       0%      6   2011                      $          -         $          9,173 $         11,419    $        2,059
            Water system plan             103030 12 2005          $         23,245       0%      6   2011                      $          -         $        15,820 $          19,694    $        3,551
            Water system plan             103030 12 2005          $           2,832      0%      6   2011                      $          -         $          1,928 $          2,400    $          433
            Water system plan             103030 12 2005          $           3,925      0%      6   2011                      $          -         $          2,671 $          3,326    $          600
            Atlas Dev Acquisition         105000 12 2001          $        103,949       0%     35   2036                      $          -         $        24,007 $          26,977    $      76,971
            Mainland View Manor           105000 12 2001          $          (1,931)     0%     35   2036                      $          -         $           (446) $          (501)   $       (1,430)
            Raft Island                   105000 12 2001          $           4,694      0%     35   2036                      $          -         $          1,084 $          1,218    $        3,476
            Mirrormont Water System       105000 1     2002       $        256,489       0%     35   2037                      $          -         $        58,626 $          65,954    $     190,535
            GBW                           105000 12 2005          $         17,862       0%     35   2040                      $          -         $          2,084 $          2,594    $      15,267
            Water system plan             103030 12 2006          $         67,691      10%      6   2012                      $          -         $        31,307 $          41,461    $      26,230
            Allyn Shopping Center         101300 1     2007       $             297      0%      5   2012                      $          -         $            178 $            238    $            59
            Alpinewood                    101300 1     2007       $             543      0%      5   2012                      $          -         $            326 $            434    $          109
            Curries Landing               101300 1     2007       $             297      0%      5   2012                      $          -         $            178 $            238    $            59
            BKS                           101300 1     2007       $             543      0%      5   2012                      $          -         $            326 $            434    $          109
            Rosewood                      101300 1     2007       $             396      0%      5   2012                      $          -         $            238 $            317    $            79
            Cedar Grove                   101300 1     2007       $             297      0%      5   2012                      $          -         $            178 $            238    $            59
            Bar B Estates Manor           101300 1     2007       $             297      0%      5   2012                      $          -         $            178 $            238    $            59
            Foss Rd - Pierce              101300 1     2007       $             540      0%      5   2012                      $          -         $            324 $            432    $          108
            Harbor Heights                101300 1     2007       $             543      0%      5   2012                      $          -         $            326 $            434    $          109
            Lake Tuck                     101300 1     2007       $             396      0%      5   2012                      $          -         $            238 $            317    $            79
            Lawrence Rd                   101300 1     2007       $             540      0%      5   2012                      $          -         $            324 $            432    $          108
            Minterbrook                   101300 1     2007       $             743      0%      5   2012                      $          -         $            446 $            594    $          149
            Lake Minterwood               101300 1     2007       $             396      0%      5   2012                      $          -         $            238 $            317    $            79
            Palmer Lake                   101300 1     2007       $             396      0%      5   2012                      $          -         $            238 $            317    $            79
            Parkshore Estates             101300 1     2007       $             297      0%      5   2012                      $          -         $            178 $            238    $            59
            Peacock Hill                  101300 1     2007       $             792      0%      5   2012                      $          -         $            475 $            634    $          158


          D:\Docstoc\Working\pdf\                                                                                                                                           Tab: Intangibles Only
          78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                               Page 21 of 198
          Washington Water Service Company                       First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
          UW-090733                                        Mo           Yr             Mo     Yr                                  Change           $    12,061,412   $   13,269,050
          For the test period ending                       12          2010             0    2011
          Straight-Line Depreciation Schedule
As of     12/31/2010                                                                                                                                                 $     (241,917)
                                                  Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                      Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC            Lookup        GL   Lookup     GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                    Fully
                                                    Date in           Original       Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
          Asset Description                         Service          Asset Cost       Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
 TM         Project Name Project # Dept    GL Acct Mo     Yr             $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
          Bucklin                          101300 1     2007     $             777     0%      5    2012                      $           -        $            466 $            622   $         155
          Quistorff                        101300 1     2007     $             446     0%      5    2012                      $           -        $            267 $            356   $           89
          Sea Cliff                        101300 1     2007     $             693     0%      5    2012                      $           -        $            416 $            554   $         139
          Strattonwood                     101300 1     2007     $             543     0%      5    2012                      $           -        $            326 $            434   $         109
          Rosario                          103010 12 2007        $          1,329      0%      5    2012                      $           -        $            554 $            820   $         509
          Water system plan                103030 12 2007        $         73,542     10%      6    2013                      $           -        $        22,982 $          34,013   $      39,529
          Golden Meadows                   103030 12 2007        $          8,590     10%      6    2013                      $           -        $          2,684 $          3,973   $       4,617
          Rosario 2003                     103030 12 2007        $         28,946     10%      6    2013                      $           -        $          9,046 $         13,388   $      15,559
          Rosario            74270         105000 12 2007        $          7,379      0%     35    2042                      $           -        $            439 $            650   $       6,729
          Sylvia Lake        86710         105000 12 2007        $          3,123      0%     35    2042                      $           -        $            186 $            275   $       2,848
          Company Wide Comp Plan           103030 1     2008     $        144,027     10%      6    2014                      $           -        $        43,208 $          64,812   $      79,215
          Windrift                         101300 1     2008     $             592     0%      5    2013                      $           -        $            237 $            355   $         237
          Lacamas Farmstead                101300 1     2008     $             556     0%      5    2013                      $           -        $            223 $            334   $         223
          Rainforest Greenhouse            101300 1     2008     $              53     0%      5    2013                      $           -        $             21 $             32   $           21
          Henderson Blvd                   101300 1     2008     $             347     0%      5    2013                      $           -        $            139 $            208   $         139
          Cedar Crest                      101300 1     2008     $             871     0%      5    2013                      $           -        $            348 $            522   $         348
          Cole                             101300 1     2008     $             520     0%      5    2013                      $           -        $            208 $            312   $         208
          Evergreen Shores                 101300 1     2008     $             297     0%      5    2013                      $           -        $            119 $            178   $         119
          Cole                             101300 1     2008     $              89     0%      5    2013                      $           -        $             35 $             53   $           35
          Black Lake Estates               101300 1     2008     $             347     0%      5    2013                      $           -        $            139 $            208   $         139
          Sivo Acres                       101300 1     2008     $             699     0%      5    2013                      $           -        $            279 $            419   $         279
          Holiday Ranchettes               101300 1     2008     $             297     0%      5    2013                      $           -        $            119 $            178   $         119
          Johanson                         101300 1     2008     $             592     0%      5    2013                      $           -        $            237 $            355   $         237
          Cascade Highlands No             101300 1     2008     $              90     0%      5    2013                      $           -        $             36 $             54   $           36
          Olalla                           101300 1     2008     $             665     0%      5    2013                      $           -        $            266 $            399   $         266
          Foss Road / Kitsap               101300 1     2008     $             592     0%      5    2013                      $           -        $            237 $            355   $         237
          Pederson                         101300 1     2008     $             520     0%      5    2013                      $           -        $            208 $            312   $         208
          Point Evans                      101300 1     2008     $             839     0%      5    2013                      $           -        $            336 $            503   $         336
          Raft Island                      101300 1     2008     $             368     0%      5    2013                      $           -        $            147 $            221   $         147
          Regency Park                     101300 1     2008     $             645     0%      5    2013                      $           -        $            258 $            387   $         258
          River Park                       101300 1     2008     $             297     0%      5    2013                      $           -        $            119 $            178   $         119
          Rondelay Meadows                 101300 1     2008     $             297     0%      5    2013                      $           -        $            119 $            178   $         119
          Royalwood                        101300 1     2008     $             645     0%      5    2013                      $           -        $            258 $            387   $         258
          Silver Springs                   101300 1     2008     $             592     0%      5    2013                      $           -        $            237 $            355   $         237
          Spruce Road                      101300 1     2008     $             592     0%      5    2013                      $           -        $            237 $            355   $         237


        D:\Docstoc\Working\pdf\                                                                                                                                           Tab: Intangibles Only
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                               Page 22 of 198
          Washington Water Service Company                      First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
          UW-090733                                       Mo           Yr             Mo     Yr                                  Change           $    12,061,412   $   13,269,050
          For the test period ending                      12          2010             0    2011
          Straight-Line Depreciation Schedule
As of     12/31/2010                                                                                                                                                $     (241,917)
                                                 Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                     Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC            Lookup        GL   Lookup    GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                   Fully
                                                  Date in            Original       Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
          Asset Description                       Service           Asset Cost       Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
 TM         Project Name Project # Dept  GL Acct Mo     Yr              $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
          Sunny Cove                     101300 1     2008      $             647     0%      5    2013                      $           -        $            259 $            388   $         259
          Sylvia Lake                    101300 1     2008      $             418     0%      5    2013                      $           -        $            167 $            251   $         167
          Pine Lake         67398        105000 1     2008      $             842     0%     35    2043                      $           -        $              48 $            72   $         770
          Rosario           74270        105000 1     2008      $          1,963      0%     35    2043                      $           -        $            112 $            168   $       1,794
                            Sys
          Woodlands Water WOODL          105000 1     2008      $             408     0%     35    2043                      $           -        $              23 $            35   $         373
          INLET'S END                    101300 2     2009      $             595     0%      5    2014                      $           -        $            109 $            228   $         367
          CASCADE HIGHLANDS NORTH        101300 2     2009      $             520     0%      5    2014                      $           -        $              95 $           199   $         321
          RYAN NELSON                    101300 3     2009      $              20     0%      5    2014                      $           -        $               3 $             7   $           13
          ADCOCK                         101300 3     2009      $              20     0%      5    2014                      $           -        $               3 $             7   $           13
          RICHIE NELSON                  101300 3     2009      $              40     0%      5    2014                      $           -        $               7 $            15   $           25
          Zimmerman                      101300 3     2009      $              60     0%      5    2014                      $           -        $              10 $            22   $           38
          #N/A                           101300 3     2009      $              40     0%      5    2014                      $           -        $               7 $            15   $           25
          HORIZON WEST                   101300 5     2009      $             606     0%      5    2014                      $           -        $              81 $           202   $         404
          Water System Plans             103030 6     2009      $         87,017     10%      6    2015                      $           -        $          7,614 $         20,667   $      66,351
          PHELPS RD - GAMBLE BAY         101300 6     2009      $             639     0%      5    2014                      $           -        $              75 $           202   $         437
                                         101300 7     2009      $             169     0%      5    2014                      $           -        $              17 $            51   $         119
          CRAMER ROAD                    101300 7     2009      $             599     0%      5    2014                      $           -        $              60 $           180   $         419
          NU ERA                         101300 7     2009      $             599     0%      5    2014                      $           -        $              60 $           180   $         419
          PARKVIEW TERRACE               101300 7     2009      $             504     0%      5    2014                      $           -        $              50 $           151   $         353
          ALPINE HILLS                   101300 8     2009      $             306     0%      5    2014                      $           -        $              26 $            87   $         219
          CEDARBROOK - GARRISON          101300 9     2009      $             706     0%      5    2014                      $           -        $              47 $           188   $         518
          ANDREWS FIRST                  101300 9     2009      $             357     0%      5    2014                      $           -        $              24 $            95   $         262
          GLENWOOD FARMS 2               101300 9     2009      $             684     0%      5    2014                      $           -        $              46 $           182   $         501
          GLENWOOD FARMS 1               101300 9     2009      $             706     0%      5    2014                      $           -        $              47 $           188   $         518
          VERDAN                         101300 9     2009      $             751     0%      5    2014                      $           -        $              50 $           200   $         551
          Pierce County Public Works     103030 10 2009         $             500     0%      6    2015                      $           -        $              21 $           104   $         396
          Washington Dept of Health      103030 10 2009         $             552     0%      6    2015                      $           -        $              23 $           115   $         437
          LAKE LAWRENCE                  101300 12 2009         $             440     0%      5    2014                      $           -        $               7 $            95   $         344
                                         101300
          ROLLING FIRS/EVERGREEN TERRACE 12 2009                $             409     0%      5    2014                      $           -        $               7 $            89   $         320
          SUNSHINE ACRES                 101300 12 2009         $             531     0%      5    2014                      $           -        $               9 $           115   $         416
          Rosario           74270        105000 4     2010      $          3,950      0%     35    2045                      $           -        $            -    $            85   $       3,866
                              253    502
          CEDARWOOD/SOUTH UNION 101300 6              2010      $         775.00      0%      5    2015                      $           -        $            -    $            90   $         685
          ASPINWALL ESTATES  1463 502 101300 6        2010      $         775.00      0%      5    2015                      $           -        $            -    $            90   $         685
                             2075 501 101300 6
          LONGBRANCH HIGHLANDS                        2010      $         145.61      0%      5    2015                      $           -        $            -    $            17   $         129
          BELWOOD PARK 5640 502 101300 6              2010      $         775.00      0%      5    2015                      $           -        $            -    $            90   $         685


        D:\Docstoc\Working\pdf\                                                                                                                                          Tab: Intangibles Only
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                              Page 23 of 198
            Washington Water Service Company                      First Year          Second Year                                   Prior Values       $    12,656,543    $   13,622,264
            UW-090733                                       Mo           Yr            Mo     Yr                                      Change           $    12,061,412    $   13,269,050
            For the test period ending                      12          2010            0    2011
            Straight-Line Depreciation Schedule
  As of     12/31/2010                                                                                                                                                    $     (241,917)
                                                   Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                       Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


   HC            Lookup        GL   Lookup    GL      HC    HC           GL          Lookup Lookup Copy fx       HC      HC         HardCode       .        Copy fx           Copy fx
                                                                                                    Fully
                                                       Date in         Original      Salvage Svc Depreciat                  Asset                                 Accumulated                Orig Cost (-)
          Asset Description                            Service        Asset Cost      Value   Life   ed                   Disposal                                 Depreciation           .   Ending A/D
    TM      Project Name Project # Dept GL Acct       Mo     Yr           $             %     Yrs    Yr          Mo.      Yr.            $                 Beginning          Ending
 JE111066 INLET'S END        6705 502 101300           6   2010   $             -      0%      5    2015                       $             -         $            -    $           -      $          -
                            10808 502 101300
CWNS0610A CAMELOT/WESTERN SKIES                        6   2010   $         775.00     0%      5    2015                       $             -         $            -    $             90   $         685
CWNS0610R FOXHALL           10991 502 101300           6   2010   $             -      0%      5    2015                       $             -         $            -    $           -      $          -
CWNS0610A FOXHALL           10991 502 101300           6   2010   $         408.00     0%      5    2015                       $             -         $            -    $             48   $         360
          LEE WATER SYSTEM  46658 504 101300           6   2010   $         640.98     0%      5    2015                       $             -         $            -    $             75   $         566
CWNS1110 QUISTORFF          70550 501 103010           6   2010   $             -      0%      5    2015                       $             -         $            -    $           -      $          -
                            & SEWER
 JE111063 ROSARIO WATER 74270 503 101300               6   2010   $             -      0%      5    2015                       $             -         $            -    $           -      $          -
                            74364 501
          ROSEDALE COMMUNITY CLUB 101300               6   2010   $         887.41     0%      5    2015                       $             -         $            -    $           104    $         784
                            74364 501
          ROSEDALE COMMUNITY CLUB 101300               6   2010   $       1,003.41     0%      5    2015                       $             -         $            -    $           117    $         886
          WICKS LAKE        96728 501 101300           7   2010           1,064.07     0%      5    2015                       $             -         $            -    $           106    $         958
          SCHMID            76658 504 103030           8   2010           5,578.04     0%      6    2016                       $             -         $            -    $           387    $       5,191
                              253  502
CWNS1110 CEDARWOOD/SOUTH UNION 101300                 11 2010     $          59.16     0%        5  2015                       $             -         $            -    $              2   $            57
CWNS1110 BELWOOD PARK 5640 502 101300                 11 2010     $          67.41     0%        5  2015                       $             -         $            -    $              2   $            65
                            10808 502 101300
CWNS1110 CAMELOT/WESTERN SKIES                        11 2010     $          88.76     0%        5  2015                       $             -         $            -    $              3   $            86
                              WATER SYS PLANS
 JE111067 COMPREHENSIVE9016 585 103030                11 2010     $      33,371.00     0%        6  2016                       $             -         $          4,637 $          5,564    $      27,807
                            74270 503
CWNS1210 ROSARIO WATER & SEWER 101300                 12 2010               918.00     0%        5  2015                       $             -         $            -    $             15   $         903
                             WATER SYS PLANS
 JE121003 COMPREHENSIVE10016 585 103030               12 2010               520.21     0%        6  2016                       $             -         $            -    $              7   $         513
                             WATER SYS PLANS
 JE121023 COMPREHENSIVE10016 585 103030               12 2010           202,402.16     0%        6  2016                       $             -         $            -    $         2,811    $     199,591
                            10777 585 103030
 JE121036 CAP BUDGET PROJ MGMNT                       12 2010             4,225.11     0%        6  2016                       $             -         $            -    $             59   $       4,166
                             9777 585 103030
 JE121037 CAP BUDGET PROJ MGMNT                       12 2010            12,900.06     0%        6  2016                       $             -         $            -    $           179    $      12,721

                                                                                                                                $            -         $              -   $             -    $         -
                                                                                                                                $            -         $              -   $             -
            Additions End
                                                                  $   1,523,558.14                                              $        352,661       $    595,131.09    $   353,213.79     $   1,170,344




          D:\Docstoc\Working\pdf\                                                                                                                                              Tab: Intangibles Only
          78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                  Page 24 of 198
          Washington Water Service Company                      First Year         Second Year                                 Prior Values      $   12,656,543   $   13,622,264
          UW-090733                                       Mo           Yr           Mo     Yr                                    Change          $   12,061,412   $   13,269,050
          For the test period ending                      12          2010           0    2011
          Straight-Line Depreciation Schedule
As of     12/31/2010                                                                                                                                              $     (241,917)
                                                 Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                     Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC            Lookup        GL   Lookup    GL      HC    HC           GL        Lookup Lookup Copy fx     HC       HC       HardCode    .     Copy fx           Copy fx
                                                                                                 Fully
                                                  Date in            Original    Salvage Svc Depreciat                 Asset                         Accumulated                Orig Cost (-)
          Asset Description                       Service           Asset Cost    Value   Life    ed                 Disposal                         Depreciation           .   Ending A/D
 TM        Project Name Project # Dept GL Acct Mo       Yr              $           %     Yrs     Yr       Mo.       Yr.         $            Beginning          Ending
                                    GL Intangibles                                             Net Asset Cost Basis         1,170,896.71
                                        103010                  $         12,971                Check                     $ (34,941,228)
                                        103020                  $          5,934                                                           250100           $            -     $           -
                                        103030                  $      1,066,004                                                           251101           $      (353,214)   $ 1,170,344
                                        101300                  $         39,921
                                        105000                  $        398,728                                                                             GL Intangibles    Orig Cost - A/D
                                      Intangibles               $      1,523,558                                                                                 103010                509.45
                                                                                                                                                                 103020              5,934.33
                                                                                                                                                                 103030            841,626.12
                                                                                                                                                                 101300             21,074.59
                                                                                                                                                                 105000            301,199.85
                                                                                                                                                                                1,170,344.35




        D:\Docstoc\Working\pdf\                                                                                                                                        Tab: Intangibles Only
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                            Page 25 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




        D:\Docstoc\Working\pdf\                        Tab: Intangibles Only
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx            Page 26 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




        D:\Docstoc\Working\pdf\                        Tab: Intangibles Only
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx            Page 27 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




        D:\Docstoc\Working\pdf\                        Tab: Intangibles Only
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx            Page 28 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




        D:\Docstoc\Working\pdf\                        Tab: Intangibles Only
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx            Page 29 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




        D:\Docstoc\Working\pdf\                        Tab: Intangibles Only
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx            Page 30 of 198
           Washington Water Service Company                      First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
           UW-090733                                       Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
           For the test period ending                      12          2010             0    2011
           Straight-Line Depreciation Schedule
  As of    12/31/2010                                                                                                                                                $      619,292
                                                  Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                      Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


   HC           Lookup        GL    Lookup   GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                    Fully
                                                  Date in             Original       Salvage Svc Depreciat                Asset                               Accumulated                Orig Cost (-)
           Asset Description                     Service             Asset Cost       Value   Life   ed                  Disposal                              Depreciation           .   Ending A/D
   TM        Project Name Project # Dept GL Acct Mo     Yr               $              %     Yrs    Yr         Mo.     Yr.          $                 Beginning          Ending
           Total Assets                                          $     36,715,857                                             $      603,732       $    12,656,543 $       13,275,835   $ 23,440,022
           Gamble Bay Water              103010 12 2005          $         11,642      0%     5      2010                     $          -         $          9,507 $          11,642   $          -
           Franchise and Consent         103020 12 1998          $          5,934      0%   #####   1E+300                    $          -         $              0 $               0   $       5,934
JE121010   Water system plan             103030 12 2002                 89,665.66      0%     6      2008       12     2010        89,665.66       $        89,666 $              -     $      89,666
JE121010   Water system plan             103030 12 2003                154,621.85      0%     6      2009       12     2010       154,621.85       $       154,622 $              -     $     154,622
JE121010   Water system plan             103030 12 2004                 49,717.46      0%     6      2010       12     2010        49,717.46       $        42,122 $              -     $      49,717
JE121010   Water system plan             103030 12 2004                 27,703.37      0%     6      2010       12     2010        27,703.37       $        23,471 $              -     $      27,703
JE121010   Water system plan             103030 12 2004                 15,568.88      0%     6      2010       12     2010        15,568.88       $        13,190 $              -     $      15,569
JE121010   Water system plan             103030 12 2004                 15,384.21      0%     6      2010       12     2010        15,384.21       $        13,034 $              -     $      15,384
           Water system plan             103030 12 2005          $         13,479      0%     6      2011                     $          -         $          9,173 $          11,419   $       2,059
           Water system plan             103030 12 2005          $         23,245      0%     6      2011                     $          -         $        15,820 $           19,694   $       3,551
           Water system plan             103030 12 2005          $          2,832      0%     6      2011                     $          -         $          1,928 $           2,400   $         433
           Water system plan             103030 12 2005          $          3,925      0%     6      2011                     $          -         $          2,671 $           3,326   $         600
           Land                          103061 12 1982          $          1,900      0%   #####   1E+300                    $          -         $              0 $               0   $       1,900
           Land                          103061 12 1983          $             210     0%   #####   1E+300                    $          -         $              0 $               0   $         210
           Land                          103061 12 1986          $             200     0%   #####   1E+300                    $          -         $              0 $               0   $         200
           Land                          103061 12 1987          $             200     0%   #####   1E+300                    $          -         $              0 $               0   $         200
           Office Land                   103061 12 1989          $        109,437      0%   #####   1E+300                    $          -         $              0 $               0   $     109,437
           Land                          103061 12 1994          $             125     0%   #####   1E+300                    $          -         $              0 $               0   $         125
           Land                          103061 12 1998          $         11,035      0%   #####   1E+300                    $          -         $              0 $               0   $      11,035
           Land                          103061 12 1999          $         12,870      0%   #####   1E+300                    $          -         $              0 $               0   $      12,870
           Land                          103061 12 2000          $          5,641      0%   #####   1E+300                    $          -         $              0 $               0   $       5,641
           Atlas Dev Acquisition         103061 12 2001          $          8,015      0%   #####   1E+300                    $          -         $              0 $               0   $       8,015
           Atlas Dev recordings          103061 12 2001          $          2,350      0%   #####   1E+300                    $          -         $              0 $               0   $       2,350
           Raft Island Acquisition       103061 12 2001          $          4,200      0%   #####   1E+300                    $          -         $              0 $               0   $       4,200
           Land                          103061 12 2002          $         11,270      0%   #####   1E+300                    $          -         $              0 $               0   $      11,270
           Land BW Treatment             103061 12 2003          $         30,617      0%   #####   1E+300                    $          -         $              0 $               0   $      30,617
           Schmid Purchase               103061 12 2005          $             107     0%   #####   1E+300                    $          -         $              0 $               0   $         107
           Gamble Bay                    103061 12 2005          $          3,950      0%   #####   1E+300                    $          -         $              0 $               0   $       3,950
           Wells                         103150 12 1968          $          1,386      0%     50     2018                     $          -         $          1,139 $           1,167   $         219
           Wells                         103150 12 1969          $          7,930      0%     50     2019                     $          -         $          6,357 $           6,516   $       1,414
           Source of Supply              103150 12 1971          $         32,924      0%     30     2001                     $          -         $        32,924 $           32,924   $          -
           Source of Supply              103150 12 1972          $          8,407      0%     30     2002                     $          -         $          8,407 $           8,407   $          -
           Wells                         103150 12 1972          $          7,768      0%     50     2022                     $          -         $          5,761 $           5,917   $       1,851
           Source of Supply              103150 12 1973          $          8,817      0%     30     2003                     $          -         $          8,817 $           8,817   $          -
           Wells                         103150 12 1973          $         10,185      0%     50     2023                     $          -         $          7,350 $           7,554   $       2,631
           Source of Supply              103150 12 1974          $         14,148      0%     30     2004                     $          -         $        14,148 $           14,148   $          -
           Source of Supply              103150 12 1975          $          9,566      0%     30     2005                     $          -         $          9,566 $           9,566   $          -



          D:\Docstoc\Working\pdf\                                                                                                                                                               Tab: All Plant
          78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                            Page 31 of 198
         Washington Water Service Company                       First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                        Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                       12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                 $      619,292
                                                 Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                     Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup    GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                   Fully
                                                   Date in           Original       Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
         Asset Description                        Service           Asset Cost       Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
 TM        Project Name Project # Dept    GL Acct Mo     Yr             $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         Raft Island Acquisition 2001     103150 12 1975        $         13,708      0%     30    2005                      $           -        $        13,708 $          13,708   $          -
         Source of Supply                 103150 12 1976        $          9,637      0%     30    2006                      $           -        $          9,637 $          9,637   $          -
         Wells                            103150 12 1976        $          3,348      0%     50    2026                      $           -        $          2,215 $          2,282   $       1,066
         Source of Supply                 103150 12 1977        $          9,330      0%     30    2007                      $           -        $          9,330 $          9,330   $          -
         Wells                            103150 12 1977        $          2,199      0%     50    2027                      $           -        $          1,411 $          1,455   $         744
         Source of Supply                 103150 12 1978        $         44,375      0%     30    2008                      $           -        $        44,375 $          44,375   $          -
         Source of Supply                 103150 12 1979        $         10,074      0%     30    2009                      $           -        $        10,074 $          10,074   $          -
         Wells                            103150 12 1979        $         29,507      0%     50    2029                      $           -        $        17,753 $          18,344   $      11,163
         Source of Supply                 103150 12 1980        $         89,587      0%     30    2010                      $           -        $        86,850 $          89,587   $          -
         Wells                            103150 12 1980        $          7,586      0%     50    2030                      $           -        $          4,413 $          4,564   $       3,022
         Source of Supply                 103150 12 1981        $         18,356      0%     30    2011                      $           -        $        17,183 $          17,795   $         561
         Source of Supply                 103150 12 1982        $         32,867      0%     30    2012                      $           -        $        29,672 $          30,767   $       2,100
         Wells                            103150 12 1982        $         26,006      0%     50    2032                      $           -        $        14,087 $          14,607   $      11,399
         Source of Supply                 103150 12 1983        $             161     0%     30    2013                      $           -        $            140 $            145   $            16
         Atlas Acquisition 2001           103150 12 1983        $         61,351      0%     30    2013                      $           -        $        53,341 $          55,386   $       5,965
         Wells                            103150 12 1983        $          6,116      0%     50    2033                      $           -        $          3,191 $          3,313   $       2,803
         Source of Supply                 103150 12 1984        $         12,664      0%     30    2014                      $           -        $        10,589 $          11,011   $       1,653
         Wells                            103150 12 1984        $          5,770      0%     50    2034                      $           -        $          2,895 $          3,010   $       2,760
         Source of Supply                 103150 12 1985        $          1,760      0%     30    2015                      $           -        $          1,413 $          1,472   $         288
         Wells                            103150 12 1985        $          4,695      0%     50    2035                      $           -        $          2,261 $          2,355   $       2,340
         Source of Supply                 103150 12 1986        $          7,773      0%     30    2016                      $           -        $          5,981 $          6,240   $       1,533
         Wells                            103150 12 1986        $         13,964      0%     50    2036                      $           -        $          6,447 $          6,726   $       7,238
         Source of Supply                 103150 12 1987        $         20,390      0%     30    2017                      $           -        $        15,009 $          15,689   $       4,701
         Wells                            103150 12 1987        $             499     0%     50    2037                      $           -        $            220 $            230   $         269
         Source of Supply                 103150 12 1988        $          7,917      0%     30    2018                      $           -        $          5,564 $          5,828   $       2,089
         Source of Supply                 103150 12 1989        $         35,605      0%     30    2019                      $           -        $        23,836 $          25,022   $      10,583
         Wells                            103150 12 1989        $         20,450      0%     50    2039                      $           -        $          8,214 $          8,623   $      11,827
         Source of Supply                 103150 12 1990        $          5,370      0%     30    2020                      $           -        $          3,416 $          3,595   $       1,775
         Wells                            103150 12 1990        $          7,865      0%     50    2040                      $           -        $          3,002 $          3,159   $       4,706
         Source of Supply                 103150 12 1991        $         33,184      0%     30    2021                      $           -        $        20,003 $          21,109   $      12,075
         Wells                            103150 12 1991        $          4,030      0%     50    2041                      $           -        $          1,458 $          1,538   $       2,492
         Source of Supply                 103150 12 1992        $          9,665      0%     30    2022                      $           -        $          5,504 $          5,826   $       3,839
         Wells                            103150 12 1992        $         23,926      0%     50    2042                      $           -        $          8,175 $          8,653   $      15,273
         Source of Supply                 103150 12 1993        $          5,236      0%     30    2023                      $           -        $          2,807 $          2,982   $       2,254
         Source of Supply                 103150 12 1993        $          1,242      0%     30    2023                      $           -        $            666 $            707   $         535
         Mainland View Acquisition 2001   103150 12 1993        $         22,563      0%     30    2023                      $           -        $        12,096 $          12,848   $       9,715
         Wells                            103150 12 1993        $          6,737      0%     50    2043                      $           -        $          2,167 $          2,302   $       4,435
         Source of Supply                 103150 12 1994        $         36,713      0%     30    2024                      $           -        $        18,459 $          19,682   $      17,031



        D:\Docstoc\Working\pdf\                                                                                                                                                                Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                             Page 32 of 198
         Washington Water Service Company                      First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                      12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                  Fully
                                                Date in             Original       Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
         Asset Description                     Service             Asset Cost       Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
 TM        Project Name Project # Dept GL Acct Mo     Yr               $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         Source of Supply              103150 12 1994          $          2,804      0%     30    2024                      $           -        $          1,410 $          1,503   $       1,301
         Wells                         103150 12 1994          $          5,980      0%     35    2029                      $           -        $          2,577 $          2,748   $       3,232
         Source of Supply              103150 12 1995          $             296     0%     30    2025                      $           -        $            139 $            149   $         147
         Source of Supply              103150 12 1995          $         10,906      0%     30    2025                      $           -        $          5,120 $          5,483   $       5,423
         Wells                         103150 12 1995          $          6,485      0%     35    2030                      $           -        $          2,609 $          2,795   $       3,690
         Wells                         103150 12 1996          $         26,825      0%     25    2021                      $           -        $        14,039 $          15,112   $      11,714
         Source of Supply              103150 12 1996          $          4,940      0%     30    2026                      $           -        $          2,154 $          2,319   $       2,621
         Source of Supply              103150 12 1996          $          8,873      0%     30    2026                      $           -        $          3,869 $          4,165   $       4,707
         Source of Supply              103150 12 1997          $         28,970      0%     30    2027                      $           -        $        11,669 $          12,634   $      16,336
         Source of Supply              103150 12 1997          $         14,356      0%     30    2027                      $           -        $          5,782 $          6,261   $       8,095
         Wells                         103150 12 1997          $          9,509      0%     50    2047                      $           -        $          2,298 $          2,488   $       7,021
         Source of Supply              103150 12 1998          $              90     0%     30    2028                      $           -        $             33 $             36   $            54
         Source of Supply              103150 12 1998          $          1,237      0%     30    2028                      $           -        $            457 $            498   $         739
         Source of Supply              103150 12 1998          $          1,516      0%     32    2030                      $           -        $            525 $            572   $         943
         Wells                         103150 12 1998          $         14,637      0%     50    2048                      $           -        $          3,245 $          3,537   $      11,100
         Source of Supply              103150 12 1999          $         40,880      0%     32    2031                      $           -        $        12,882 $          14,159   $      26,721
         Source of Supply              103150 12 1999          $          1,460      0%     32    2031                      $           -        $            460 $            506   $         954
         Source of Supply              103150 12 1999          $          7,157      0%     32    2031                      $           -        $          2,255 $          2,479   $       4,678
         Wells                         103150 12 1999          $         14,584      0%     35    2034                      $           -        $          4,202 $          4,618   $       9,966
         Source of Supply              103150 12 2000          $        136,320      0%     30    2030                      $           -        $        41,275 $          45,819   $      90,501
         Source of Supply              103150 12 2000          $          9,615      0%     30    2030                      $           -        $          2,911 $          3,232   $       6,383
         WWS Source of Supply          103150 12 2001          $         15,573      0%     30    2031                      $           -        $          4,196 $          4,715   $      10,858
         Source of Supply              103150 12 2002          $         44,285      0%     30    2032                      $           -        $        10,456 $          11,932   $      32,353
         Source of Supply              103150 12 2003          $         60,605      0%     30    2033                      $           -        $        12,289 $          14,310   $      46,296
         Source of Supply              103150 12 2004          $          4,873      0%     30    2034                      $           -        $            826 $            988   $       3,885
         Schmid Purchase               103150 12 2005          $          1,017      0%     30    2035                      $           -        $            138 $            172   $         845
         Gamble Bay                    103150 12 2005          $         17,836      0%     30    2035                      $           -        $          2,428 $          3,022   $      14,814
         Source of Supply              103150 12 2005          $          7,634      0%     30    2035                      $           -        $          1,039 $          1,294   $       6,340
         Source of Supply              103150 12 2005          $         55,973      0%     30    2035                      $           -        $          7,619 $          9,484   $      46,489
         Structures and Impr           103210 12 1968          $             650     0%     50    2018                      $           -        $            534 $            547   $         103
         Structures and Impr           103210 12 1969          $          3,272      0%     50    2019                      $           -        $          2,623 $          2,688   $         584
         Structure                     103210 12 1971          $          6,296      0%     30    2001                      $           -        $          6,296 $          6,296   $          -
         Structure                     103210 12 1972          $          1,601      0%     30    2002                      $           -        $          1,601 $          1,601   $          -
         Structures and Impr           103210 12 1972          $          1,298      0%     50    2022                      $           -        $            963 $            989   $         309
         Structure                     103210 12 1973          $          1,679      0%     30    2003                      $           -        $          1,679 $          1,679   $          -
         Structure                     103210 12 1974          $          2,695      0%     30    2004                      $           -        $          2,695 $          2,695   $          -
         Structure                     103210 12 1975          $          2,792      0%     30    2005                      $           -        $          2,792 $          2,792   $          -
         Structure                     103210 12 1976          $             540     0%     30    2006                      $           -        $            540 $            540   $          -



        D:\Docstoc\Working\pdf\                                                                                                                                                               Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                            Page 33 of 198
         Washington Water Service Company                      First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                      12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                  Fully
                                                Date in             Original       Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
         Asset Description                     Service             Asset Cost       Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
 TM        Project Name Project # Dept GL Acct Mo     Yr               $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         Structures and Impr           103210 12 1976          $          1,636      0%     50    2026                      $           -        $          1,082 $          1,115   $         521
         Structure                     103210 12 1977          $          1,777      0%     30    2007                      $           -        $          1,777 $          1,777   $          -
         Structure                     103210 12 1978          $          3,236      0%     30    2008                      $           -        $          3,236 $          3,236   $          -
         Structures and Impr           103210 12 1978          $          2,630      0%     50    2028                      $           -        $          1,635 $          1,688   $         942
         Pumphouse                     103210 12 1979          $          4,040      0%     30    2009                      $           -        $          4,040 $          4,040   $          -
         Structures and Impr           103210 12 1979          $         16,850      0%     50    2029                      $           -        $        10,138 $          10,475   $       6,375
         Pumphouse                     103210 12 1980          $         21,380      0%     30    2010                      $           -        $        20,727 $          21,380   $          -
         Structures and Impr           103210 12 1980          $          8,006      0%     50    2030                      $           -        $          4,657 $          4,817   $       3,189
         Pumphouse                     103210 12 1981          $          7,197      0%     30    2011                      $           -        $          6,737 $          6,977   $         220
         Structures and Impr           103210 12 1981          $              64     0%     50    2031                      $           -        $             36 $             37   $            27
         Pumphouse                     103210 12 1982          $         11,566      0%     30    2012                      $           -        $        10,442 $          10,827   $         739
         Structures and Impr           103210 12 1982          $          5,984      0%     50    2032                      $           -        $          3,241 $          3,361   $       2,623
         Pumphouse                     103210 12 1983          $          1,510      0%     30    2013                      $           -        $          1,313 $          1,363   $         147
         Structures and Impr           103210 12 1983          $          1,731      0%     50    2033                      $           -        $            903 $            938   $         793
         Pumphouse                     103210 12 1984          $         12,105      0%     30    2014                      $           -        $        10,121 $          10,525   $       1,580
         Structures and Impr           103210 12 1984          $             185     0%     50    2034                      $           -        $             93 $             97   $            88
         Pumphouse                     103210 12 1985          $          6,280      0%     30    2015                      $           -        $          5,041 $          5,251   $       1,029
         Structures and Impr           103210 12 1985          $             967     0%     50    2035                      $           -        $            466 $            485   $         482
         Pumphouse                     103210 12 1986          $             829     0%     30    2016                      $           -        $            638 $            666   $         163
         Structures and Impr           103210 12 1986          $          3,850      0%     50    2036                      $           -        $          1,777 $          1,854   $       1,996
         Pumphouse                     103210 12 1987          $             175     0%     30    2017                      $           -        $            129 $            135   $            40
         Structures and Impr           103210 12 1987          $             495     0%     50    2037                      $           -        $            219 $            229   $         266
         Pumphouse                     103210 12 1988          $          1,835      0%     30    2018                      $           -        $          1,290 $          1,351   $         484
         Structures and Impr           103210 12 1988          $          1,376      0%     50    2038                      $           -        $            580 $            608   $         768
         Pumphouse                     103210 12 1989          $          6,551      0%     30    2019                      $           -        $          4,386 $          4,604   $       1,947
         Structures and Impr           103210 12 1989          $          2,917      0%     50    2039                      $           -        $          1,172 $          1,230   $       1,687
         Pumphouse                     103210 12 1990          $          2,303      0%     30    2020                      $           -        $          1,465 $          1,542   $         761
         Structures and Impr           103210 12 1990          $          3,245      0%     50    2040                      $           -        $          1,239 $          1,303   $       1,942
         Pumphouse                     103210 12 1991          $             343     0%     30    2021                      $           -        $            207 $            218   $         125
         Structures and Impr           103210 12 1991          $          1,795      0%     50    2041                      $           -        $            649 $            685   $       1,110
         Pumphouse                     103210 12 1992          $         11,482      0%     30    2022                      $           -        $          6,538 $          6,921   $       4,561
         Structures and Impr           103210 12 1992          $          4,350      0%     50    2042                      $           -        $          1,486 $          1,573   $       2,777
         Pumphouse                     103210 12 1993          $         10,316      0%     30    2023                      $           -        $          5,531 $          5,874   $       4,442
         Pumphouse                     103210 12 1993          $             786     0%     30    2023                      $           -        $            421 $            448   $         338
         Structures and Impr           103210 12 1993          $          2,455      0%     50    2043                      $           -        $            790 $            839   $       1,616
         Pumphouse                     103210 12 1994          $         10,874      0%     30    2024                      $           -        $          5,467 $          5,829   $       5,044
         Pumphouse                     103210 12 1994          $          7,768      0%     30    2024                      $           -        $          3,906 $          4,164   $       3,603
         Structures and Impr           103210 12 1994          $         10,222      0%     35    2029                      $           -        $          4,405 $          4,697   $       5,525



        D:\Docstoc\Working\pdf\                                                                                                                                                               Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                            Page 34 of 198
         Washington Water Service Company                      First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                      12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                  Fully
                                                Date in             Original       Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
         Asset Description                     Service             Asset Cost       Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
 TM        Project Name Project # Dept GL Acct Mo     Yr               $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         Structures and Impr           103210 12 1994          $          3,276      0%     40    2034                      $           -        $          1,235 $          1,317   $       1,959
         Pumphouse                     103210 12 1995          $         14,719      0%     30    2025                      $           -        $          6,910 $          7,400   $       7,318
         Pumphouse                     103210 12 1995          $         11,003      0%     30    2025                      $           -        $          5,165 $          5,532   $       5,471
         Structures and Impr           103210 12 1995          $          2,863      0%     40    2035                      $           -        $          1,008 $          1,080   $       1,784
         Structures and Impr           103210 12 1995          $          1,942      0%     50    2045                      $           -        $            547 $            586   $       1,356
         Pumphouse                     103210 12 1996          $          2,721      0%     30    2026                      $           -        $          1,187 $          1,277   $       1,444
         Pumphouse                     103210 12 1996          $          5,841      0%     30    2026                      $           -        $          2,547 $          2,742   $       3,099
         Structures and Impr           103210 12 1996          $         23,651      0%     35    2031                      $           -        $          8,841 $          9,517   $      14,134
         Pumphouse                     103210 12 1997          $         13,086      0%     30    2027                      $           -        $          5,271 $          5,707   $       7,379
         Pumphouse                     103210 12 1997          $          1,059      0%     30    2027                      $           -        $            427 $            462   $         597
         Pumphouse                     103210 12 1997          $          1,401      0%     30    2027                      $           -        $            564 $            611   $         790
         Mainland View Acq 2001        103210 12 1997          $         21,574      0%     30    2027                      $           -        $          8,690 $          9,409   $      12,165
         Structures and Impr           103210 12 1997          $         16,080      0%     35    2032                      $           -        $          5,551 $          6,011   $      10,069
         Pumphouse                     103210 12 1998          $          4,675      0%     30    2028                      $           -        $          1,727 $          1,883   $       2,792
         Pumphouse                     103210 12 1998          $          6,486      0%     30    2028                      $           -        $          2,396 $          2,613   $       3,874
         Structures - Pumping Plant    103210 12 1998          $         21,134      0%     30    2028                      $           -        $          7,808 $          8,512   $      12,622
         Structures and Impr           103210 12 1998          $          4,895      0%     35    2033                      $           -        $          1,550 $          1,690   $       3,205
         Structures - Pumping Plant    103210 12 1999          $          8,618      0%     30    2029                      $           -        $          2,897 $          3,184   $       5,434
         Structures - Pumping Plant    103210 12 1999          $          9,056      0%     30    2029                      $           -        $          3,044 $          3,346   $       5,710
         Structures - Pumping Plant    103210 12 1999          $         10,306      0%     30    2029                      $           -        $          3,464 $          3,808   $       6,499
         Structures and Impr           103210 12 1999          $          9,630      0%     35    2034                      $           -        $          2,774 $          3,050   $       6,581
         Structures                    103210 12 2000          $        191,443      0%     30    2030                      $           -        $        57,965 $          64,346   $     127,097
         Structures                    103210 12 2000          $          8,575      0%     30    2030                      $           -        $          2,596 $          2,882   $       5,693
         Structures                    103210 12 2002          $         11,994      0%     30    2032                      $           -        $          2,832 $          3,232   $       8,762
         Structures                    103210 12 2003          $         34,626      0%     30    2033                      $           -        $          7,021 $          8,176   $      26,450
         Pumphouse-Littletree          103210 12 2004          $          7,530      0%     30    2034                      $           -        $          1,276 $          1,527   $       6,003
         Pumps                         103240 12 1973          $             900     0%     15    1988                      $           -        $            900 $            900   $          -
         Pumping Equipment             103240 12 1976          $          2,558      0%     15    1991                      $           -        $          2,558 $          2,558   $          -
         Pumping Equipment             103240 12 1977          $         10,889      0%     15    1992                      $           -        $        10,889 $          10,889   $          -
         Pumping Equipment             103240 12 1978          $         79,793      0%     15    1993                      $           -        $        79,793 $          79,793   $          -
         Pumping Equipment             103240 12 1979          $         75,860      0%     15    1994                      $           -        $        75,860 $          75,860   $          -
         Pumping Equipment             103240 12 1980          $        197,922      0%     15    1995                      $           -        $       197,922 $        197,922    $          -
         Pumps                         103240 12 1981          $          2,638      0%     15    1996                      $           -        $          2,638 $          2,638   $          -
         Pumping Equipment             103240 12 1981          $         54,711      0%     15    1996                      $           -        $        54,711 $          54,711   $          -
         Pumps                         103240 12 1982          $          8,091      0%     15    1997                      $           -        $          8,091 $          8,091   $          -
         Pumping Equipment             103240 12 1982          $         71,034      0%     15    1997                      $           -        $        71,034 $          71,034   $          -
         Pumps                         103240 12 1983          $              48     0%     15    1998                      $           -        $             48 $             48   $          -
         Pumping Equipment             103240 12 1983          $         13,293      0%     15    1998                      $           -        $        13,293 $          13,293   $          -



        D:\Docstoc\Working\pdf\                                                                                                                                                              Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                           Page 35 of 198
         Washington Water Service Company                      First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                      12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                  Fully
                                                  Date in           Original       Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
         Asset Description                       Service           Asset Cost       Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
 TM        Project Name Project # Dept   GL Acct Mo     Yr             $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         Pumps                           103240 12 1984        $             917     0%     15    1999                      $           -        $            917 $            917   $          -
         Pumping Equipment               103240 12 1984        $         52,681      0%     15    1999                      $           -        $        52,681 $          52,681   $          -
         Pumps                           103240 12 1985        $          2,690      0%     15    2000                      $           -        $          2,690 $          2,690   $          -
         Pumping Equipment               103240 12 1985        $         31,398      0%     15    2000                      $           -        $        31,398 $          31,398   $          -
         Pumps                           103240 12 1986        $             576     0%     15    2001                      $           -        $            576 $            576   $          -
         Pumping Equipment               103240 12 1986        $         24,872      0%     15    2001                      $           -        $        24,872 $          24,872   $          -
         Pumps                           103240 12 1987        $          2,406      0%     15    2002                      $           -        $          2,406 $          2,406   $          -
         Pumping Equipment               103240 12 1987        $         40,501      0%     15    2002                      $           -        $        40,501 $          40,501   $          -
         Pumps                           103240 12 1988        $          3,085      0%     15    2003                      $           -        $          3,085 $          3,085   $          -
         Pumping Equipment               103240 12 1988        $         20,293      0%     15    2003                      $           -        $        20,293 $          20,293   $          -
         Pumps                           103240 12 1989        $          5,218      0%     15    2004                      $           -        $          5,218 $          5,218   $          -
         Pumping Equipment               103240 12 1989        $        102,892      0%     15    2004                      $           -        $       102,892 $        102,892    $          -
         Pumps                           103240 12 1990        $          8,490      0%     15    2005                      $           -        $          8,490 $          8,490   $          -
         Pumping Equipment               103240 12 1990        $         36,930      0%     15    2005                      $           -        $        36,930 $          36,930   $          -
         Pumps                           103240 12 1991        $          3,885      0%     15    2006                      $           -        $          3,885 $          3,885   $          -
         Pumping Equipment               103240 12 1991        $         52,165      0%     15    2006                      $           -        $        52,165 $          52,165   $          -
         Pumps                           103240 12 1992        $         14,759      0%     15    2007                      $           -        $        14,759 $          14,759   $          -
         Pumping Equipment               103240 12 1992        $        104,659      0%     15    2007                      $           -        $       104,659 $        104,659    $          -
         Add Atlas Acquisition 2001      103240 12 1992        $        111,108      0%     15    2007                      $           -        $       111,108 $        111,108    $          -
         Pumps                           103240 12 1993        $         15,948      0%     15    2008                      $           -        $        15,948 $          15,948   $          -
         Pumping Equipment               103240 12 1993        $         30,890      0%     15    2008                      $           -        $        30,890 $          30,890   $          -
         Pumping Equipment               103240 12 1993        $         33,770      0%     15    2008                      $           -        $        33,770 $          33,770   $          -
         Pumps                           103240 12 1994        $         15,326      0%     15    2009                      $           -        $        15,326 $          15,326   $          -
         Pumping Equipment               103240 12 1994        $         20,530      0%     15    2009                      $           -        $        20,530 $          20,530   $          -
         Pumping Equipment               103240 12 1994        $         50,474      0%     15    2009                      $           -        $        50,474 $          50,474   $          -
         Raft Island Acquisition 2001    103240 12 1994        $         50,666      0%     15    2009                      $           -        $        50,666 $          50,666   $          -
         Pumps                           103240 12 1995        $         10,447      0%     15    2010                      $           -        $          9,808 $         10,447   $          -
         Pumping Equipment               103240 12 1995        $         26,809      0%     15    2010                      $           -        $        25,171 $          26,809   $          -
         Pumping Equipment               103240 12 1995        $         54,474      0%     15    2010                      $           -        $        51,145 $          54,474   $          -
         Pumps                           103240 12 1996        $         23,431      0%     15    2011                      $           -        $        20,437 $          21,999   $       1,432
         Pumping Equipment               103240 12 1996        $         24,470      0%     15    2011                      $           -        $        21,343 $          22,974   $       1,495
         Pumping Equipment               103240 12 1996        $         11,159      0%     15    2011                      $           -        $          9,733 $         10,477   $         682
         Pumps                           103240 12 1997        $         15,284      0%     15    2012                      $           -        $        12,312 $          13,331   $       1,953
         Pumping Equipment               103240 12 1997        $         66,621      0%     15    2012                      $           -        $        53,667 $          58,108   $       8,513
         Pumping Equipment               103240 12 1997        $          4,562      0%     15    2012                      $           -        $          3,675 $          3,979   $         583
         Pumping Equipment               103240 12 1997        $         36,289      0%     15    2012                      $           -        $        29,233 $          31,652   $       4,637
         Pumps                           103240 12 1998        $         25,780      0%     15    2013                      $           -        $        19,049 $          20,767   $       5,013
         Pumping Equipment               103240 12 1998        $         12,119      0%     15    2013                      $           -        $          8,954 $          9,762   $       2,356



        D:\Docstoc\Working\pdf\                                                                                                                                                              Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                           Page 36 of 198
         Washington Water Service Company                       First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                        Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                       12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                 $      619,292
                                                 Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                     Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup    GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                   Fully
                                                   Date in           Original       Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
         Asset Description                        Service           Asset Cost       Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
 TM        Project Name Project # Dept    GL Acct Mo     Yr             $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         Pumping Equipment                103240 12 1998        $          7,934      0%     15    2013                      $           -        $          5,863 $          6,392   $       1,543
         Pumping Equipment                103240 12 1998        $         90,920      0%     15    2013                      $           -        $        67,180 $          73,241   $      17,679
         Mainland View Acquisition 2001   103240 12 1998        $         41,905      0%     15    2013                      $           -        $        30,963 $          33,757   $       8,148
         Pumps                            103240 12 1999        $         31,861      0%     15    2014                      $           -        $        21,418 $          23,542   $       8,319
         Pumping Equipment                103240 12 1999        $         52,564      0%     15    2014                      $           -        $        35,335 $          38,839   $      13,725
         Pumping Equipment                103240 12 1999        $         38,488      0%     15    2014                      $           -        $        25,873 $          28,439   $      10,050
         Pumping Equipment                103240 12 1999        $          8,935      0%     15    2014                      $           -        $          6,006 $          6,602   $       2,333
         Pumping Equipment                103240 12 2000        $         91,174      0%     15    2015                      $           -        $        55,211 $          61,289   $      29,885
         Pumping Equipment                103240 12 2000        $         19,273      0%     15    2015                      $           -        $        11,671 $          12,956   $       6,317
         WWS Pumping Equipment            103240 12 2001        $         37,235      0%     15    2016                      $           -        $        20,066 $          22,548   $      14,687
         Pumping Equipment                103240 12 2002        $        108,102      0%     15    2017                      $           -        $        51,048 $          58,255   $      49,847
         Pumping Equipment                103240 12 2003        $        104,119      0%     15    2018                      $           -        $        42,226 $          49,167   $      54,952
         Pumping Equipment                103240 12 2004        $         16,426      0%     15    2019                      $           -        $          5,567 $          6,662   $       9,764
         Pumping Equipment                103240 12 2004        $         12,454      0%     15    2019                      $           -        $          4,221 $          5,051   $       7,403
         Pumping Equipment                103240 12 2004        $         43,264      0%     15    2019                      $           -        $        14,662 $          17,546   $      25,718
         Pumping Equipment                103240 12 2004        $         74,790      0%     15    2019                      $           -        $        25,345 $          30,331   $      44,458
         Pumping Equipment                103240 12 2005        $         20,174      0%     15    2020                      $           -        $          5,492 $          6,837   $      13,338
         Pumping Equipment                103240 12 2005        $         11,339      0%     15    2020                      $           -        $          3,087 $          3,843   $       7,497
         Pumping Equipment                103240 12 2005        $         32,977      0%     15    2020                      $           -        $          8,977 $         11,176   $      21,801
         Pumping Equipment                103240 12 2005        $         94,259      0%     15    2020                      $           -        $        25,659 $          31,943   $      62,316
         Water Treatment                  103320 12 1972        $             947     0%     50    2022                      $           -        $            702 $            721   $         226
         Water Treatment                  103320 12 1977        $             143     0%     50    2027                      $           -        $             92 $             95   $           48
         Water Treatment                  103320 12 1982        $             235     0%     50    2032                      $           -        $            127 $            132   $         103
         Water Treatment                  103320 12 1986        $             296     0%     50    2036                      $           -        $            137 $            143   $         153
         Water Treatment. Equip.          103320 12 1989        $             250     0%     30    2019                      $           -        $            167 $            176   $           74
         Water Treatment. Equip.          103320 12 1993        $          6,779      0%     30    2023                      $           -        $          3,634 $          3,860   $       2,919
         Water Treatment. Equip.          103320 12 1993        $             534     0%     30    2023                      $           -        $            286 $            304   $         230
         Water Treatment. Equip.          103320 12 1994        $          2,206      0%     30    2024                      $           -        $          1,109 $          1,183   $       1,024
         Water Treatment. Equip.          103320 12 1994        $             700     0%     30    2024                      $           -        $            352 $            375   $         325
         Water Treatment                  103320 12 1994        $             240     0%     35    2029                      $           -        $            103 $            110   $         130
         Water Treatment. Equip.          103320 12 1995        $             588     0%     30    2025                      $           -        $            276 $            296   $         292
         Water Treatment. Equip.          103320 12 1995        $              17     0%     30    2025                      $           -        $              8 $              9   $             9
         Water Treatment                  103320 12 1995        $             645     0%     35    2030                      $           -        $            260 $            278   $         367
         Water Treatment                  103320 12 1996        $          2,051      0%     20    2016                      $           -        $          1,341 $          1,444   $         607
         Water Treatment. Equip.          103320 12 1996        $          1,201      0%     30    2026                      $           -        $            524 $            564   $         637
         Mainland View Acquisition 2001   103320 12 1996        $          4,908      0%     30    2026                      $           -        $          2,140 $          2,304   $       2,604
         Water Treatment                  103320 12 1997        $          2,991      0%     15    2012                      $           -        $          2,409 $          2,609   $         382
         Water Treatment. Equip.          103320 12 2000        $             638     0%     30    2030                      $           -        $            193 $            214   $         423



        D:\Docstoc\Working\pdf\                                                                                                                                                                Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                             Page 37 of 198
         Washington Water Service Company                      First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                      12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                  Fully
                                                  Date in           Original       Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
         Asset Description                       Service           Asset Cost       Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
 TM        Project Name Project # Dept   GL Acct Mo     Yr             $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         Water Treatment. Equip.         103320 12 2000        $             969     0%     30    2030                      $           -        $            293 $            326   $         643
         WWS Water Treatment Equip       103320 12 2001        $         12,729      0%     30    2031                      $           -        $          3,430 $          3,854   $       8,875
         Water Treatment. Equip.         103320 12 2002        $         11,927      0%     30    2032                      $           -        $          2,816 $          3,214   $       8,713
         Water Treatment. Equip.         103320 12 2003        $        350,466      0%     30    2033                      $           -        $        71,067 $          82,749   $     267,717
         Water Treatment. Equip.         103320 12 2004        $             616     0%     30    2034                      $           -        $            104 $            125   $         491
         Water Treatment. Equip.         103320 12 2004        $         70,902      0%     30    2034                      $           -        $        12,014 $          14,377   $      56,525
         Water Treatment. Equip.         103320 12 2004        $        126,212      0%     30    2034                      $           -        $        21,386 $          25,593   $     100,619
         Water Treatment. Equip.         103320 12 2005        $         90,486      0%     30    2035                      $           -        $        12,316 $          15,332   $      75,153
         Distribution Reservoirs         103420 12 1971        $         26,099      0%     30    2001                      $           -        $        26,099 $          26,099   $          -
         Distribution Reservoirs         103420 12 1972        $          8,088      0%     30    2002                      $           -        $          8,088 $          8,088   $          -
         Distribution Reservoirs         103420 12 1973        $          8,482      0%     30    2003                      $           -        $          8,482 $          8,482   $          -
         Storage Tank                    103420 12 1973        $          2,835      0%     50    2023                      $           -        $          2,046 $          2,103   $         732
         Distribution Reservoirs         103420 12 1974        $         13,611      0%     30    2004                      $           -        $        13,611 $          13,611   $          -
         Distribution Reservoirs         103420 12 1975        $         14,104      0%     30    2005                      $           -        $        14,104 $          14,104   $          -
         Distribution Reservoirs         103420 12 1976        $          9,271      0%     30    2006                      $           -        $          9,271 $          9,271   $          -
         Distribution Reservoirs         103420 12 1977        $          8,976      0%     30    2007                      $           -        $          8,976 $          8,976   $          -
         Distribution Reservoirs         103420 12 1978        $         52,548      0%     30    2008                      $           -        $        52,548 $          52,548   $          -
         Distribution Reservoirs         103420 12 1979        $         27,278      0%     30    2009                      $           -        $        27,278 $          27,278   $          -
         Storage Tank                    103420 12 1979        $         23,426      0%     50    2029                      $           -        $        14,095 $          14,563   $       8,863
         Distribution Reservoirs         103420 12 1980        $        114,971      0%     30    2010                      $           -        $       111,458 $        114,971    $          -
         Storage Tank                    103420 12 1980        $          2,290      0%     50    2030                      $           -        $          1,332 $          1,378   $         912
         Distribution Reservoirs         103420 12 1981        $         71,859      0%     30    2011                      $           -        $        67,268 $          69,663   $       2,196
         Distribution Reservoirs         103420 12 1982        $         25,257      0%     30    2012                      $           -        $        22,801 $          23,643   $       1,614
         Storage Tank                    103420 12 1982        $          8,967      0%     50    2032                      $           -        $          4,857 $          5,036   $       3,931
         Distribution Reservoirs         103420 12 1983        $             397     0%     30    2013                      $           -        $            345 $            358   $            39
         Distribution Reservoirs         103420 12 1984        $        173,527      0%     30    2014                      $           -        $       145,088 $        150,872    $      22,655
         Storage Tank                    103420 12 1984        $          2,288      0%     50    2034                      $           -        $          1,148 $          1,194   $       1,094
         Distribution Reservoirs         103420 12 1985        $         25,929      0%     35    2020                      $           -        $        17,842 $          18,582   $       7,347
         Storage Tank                    103420 12 1985        $         16,475      0%     50    2035                      $           -        $          7,935 $          8,265   $       8,210
         Distribution Reservoirs         103420 12 1986        $         14,756      0%     35    2021                      $           -        $          9,732 $         10,154   $       4,602
         Distribution Reservoirs         103420 12 1987        $          8,068      0%     32    2019                      $           -        $          5,568 $          5,820   $       2,248
         Storage Tank                    103420 12 1987        $         19,288      0%     50    2037                      $           -        $          8,519 $          8,905   $      10,383
         Atlas Acquisition 2001          103420 12 1988        $         90,183      0%     30    2018                      $           -        $        63,379 $          66,385   $      23,798
         Distribution Reservoirs         103420 12 1988        $         81,154      0%     32    2020                      $           -        $        53,469 $          56,005   $      25,149
         Distribution Reservoirs         103420 12 1989        $         20,126      0%     32    2021                      $           -        $        12,631 $          13,260   $       6,866
         Storage Tank                    103420 12 1989        $          3,276      0%     50    2039                      $           -        $          1,316 $          1,381   $       1,895
         Distribution Reservoirs         103420 12 1990        $          7,329      0%     32    2022                      $           -        $          4,371 $          4,600   $       2,729
         Storage Tank                    103420 12 1990        $          5,649      0%     50    2040                      $           -        $          2,156 $          2,269   $       3,380



        D:\Docstoc\Working\pdf\                                                                                                                                                               Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                            Page 38 of 198
         Washington Water Service Company                       First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                        Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                       12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                 $      619,292
                                                 Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                     Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup    GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                   Fully
                                                   Date in           Original       Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
         Asset Description                        Service           Asset Cost       Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
 TM        Project Name Project # Dept    GL Acct Mo     Yr             $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         Distribution Reservoirs          103420 12 1991        $          6,386      0%     30    2021                      $           -        $          3,849 $          4,062   $       2,324
         Storage Tank                     103420 12 1991        $          2,886      0%     50    2041                      $           -        $          1,044 $          1,101   $       1,785
         Storage Tank                     103420 12 1992        $         41,753      0%     20    2012                      $           -        $        35,664 $          37,752   $       4,001
         Distribution Reservoirs          103420 12 1992        $        227,500      0%     30    2022                      $           -        $       129,549 $        137,132    $      90,368
         Distribution Reservoirs          103420 12 1993        $         15,851      0%     30    2023                      $           -        $          8,498 $          9,026   $       6,825
         Distribution Reservoirs          103420 12 1993        $          6,829      0%     30    2023                      $           -        $          3,661 $          3,889   $       2,940
         Mainland View Acquisition 2001   103420 12 1993        $         55,485      0%     30    2023                      $           -        $        29,746 $          31,596   $      23,889
         Storage Tank                     103420 12 1993        $         10,563      0%     50    2043                      $           -        $          3,398 $          3,609   $       6,954
         Distribution Reservoir           103420 12 1994        $         41,633      0%     30    2024                      $           -        $        20,932 $          22,320   $      19,313
         Distribution Reservoir           103420 12 1994        $          1,986      0%     30    2024                      $           -        $            999 $          1,065   $         921
         Distribution Reservoir           103420 12 1995        $          7,482      0%     30    2025                      $           -        $          3,512 $          3,762   $       3,720
         Distribution Reservoir           103420 12 1995        $         97,354      0%     30    2025                      $           -        $        45,702 $          48,947   $      48,406
         Storage Tank                     103420 12 1995        $        116,579      0%     50    2045                      $           -        $        32,836 $          35,168   $      81,411
         Distribution Reservoir           103420 12 1996        $          5,822      0%     30    2026                      $           -        $          2,539 $          2,733   $       3,089
         Distribution Reservoir           103420 12 1996        $          1,272      0%     30    2026                      $           -        $            555 $            597   $         675
         Storage Tank                     103420 12 1996        $             875     0%     50    2046                      $           -        $            229 $            246   $         629
         Distribution Reservoir           103420 12 1997        $         30,779      0%     30    2027                      $           -        $        12,397 $          13,423   $      17,356
         Distribution Reservoir           103420 12 1997        $             133     0%     30    2027                      $           -        $             54 $             58   $           75
         Distribution Reservoir           103420 12 1997        $             503     0%     30    2027                      $           -        $            203 $            219   $         284
         Storage Tank                     103420 12 1997        $        196,763      0%     50    2047                      $           -        $        47,551 $          51,486   $     145,277
         Distribution Reservoir           103420 12 1998        $          1,875      0%     30    2028                      $           -        $            693 $            755   $       1,119
         Distribution Reservoir           103420 12 1998        $         46,740      0%     30    2028                      $           -        $        17,268 $          18,826   $      27,914
         Distribution Reservoirs          103420 12 1998        $         52,478      0%     30    2028                      $           -        $        19,388 $          21,137   $      31,341
         Storage Tank                     103420 12 1998        $        108,591      0%     50    2048                      $           -        $        24,071 $          26,243   $      82,348
         Distribution Reservoirs          103420 12 1999        $        101,928      0%     30    2029                      $           -        $        34,259 $          37,657   $      64,271
         Distribution Reservoirs          103420 12 1999        $         74,442      0%     30    2029                      $           -        $        25,021 $          27,502   $      46,940
         Distribution Reservoirs          103420 12 1999        $          3,400      0%     30    2029                      $           -        $          1,143 $          1,256   $       2,144
         Storage Tank                     103420 12 1999        $         20,833      0%     50    2049                      $           -        $          4,201 $          4,618   $      16,215
         Distribution Reservoirs          103420 12 2000        $          5,881      0%     30    2030                      $           -        $          1,781 $          1,977   $       3,904
         Distribution Reservoirs          103420 12 2000        $         21,342      0%     30    2030                      $           -        $          6,462 $          7,173   $      14,169
         Raft Island Acquisition 2001     103420 12 2001        $          3,996      0%     30    2031                      $           -        $          1,077 $          1,210   $       2,786
         WWS Distribution Reservoir       103420 12 2001        $         73,154      0%     30    2031                      $           -        $        19,711 $          22,149   $      51,005
         Distribution Reservoirs          103420 12 2002        $          2,989      0%     30    2032                      $           -        $            706 $            805   $       2,183
         Distribution Reservoirs          103420 12 2003        $        428,544      0%     30    2033                      $           -        $        86,899 $        101,184    $     327,360
         Distribution Reservoirs          103420 12 2004        $             744     0%     30    2034                      $           -        $            126 $            151   $         593
         Distribution Reservoirs          103420 12 2004        $        211,965      0%     30    2034                      $           -        $        35,916 $          42,982   $     168,983
         Distribution Reservoirs          103420 12 2004        $         37,589      0%     30    2034                      $           -        $          6,369 $          7,622   $      29,967
         Distribution Reservoirs          103420 12 2005        $          7,808      0%     30    2035                      $           -        $          1,063 $          1,323   $       6,485



        D:\Docstoc\Working\pdf\                                                                                                                                                               Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                            Page 39 of 198
         Washington Water Service Company                       First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                        Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                       12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                 $      619,292
                                                 Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                     Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup    GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                   Fully
                                                   Date in           Original       Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
         Asset Description                        Service           Asset Cost       Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
 TM        Project Name Project # Dept    GL Acct Mo     Yr             $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         Distribution Reservoirs          103420 12 2005        $         12,850      0%     30    2035                      $           -        $          1,749 $          2,177   $      10,673
         Distribution Reservoirs          103420 12 2005        $         24,791      0%     30    2035                      $           -        $          3,374 $          4,201   $      20,590
         Distribution Reservoirs          103420 12 2005        $         17,633      0%     30    2035                      $           -        $          2,400 $          2,988   $      14,645
         Transmission Dist.               103431 12 1968        $             910     0%     50    2018                      $           -        $            748 $            766   $         144
         Transmission Dist.               103431 12 1969        $         14,127      0%     50    2019                      $           -        $        11,325 $          11,608   $       2,519
         Transmission Dist.               103431 12 1970        $          6,121      0%     50    2020                      $           -        $          4,785 $          4,907   $       1,214
         Transmission Mains               103431 12 1971        $         90,884      0%     50    2021                      $           -        $        69,223 $          71,041   $      19,843
         Transmission Dist.               103431 12 1972        $          1,082      0%     50    2022                      $           -        $            802 $            824   $         258
         Transmission Mains               103431 12 1972        $         22,167      0%     50    2022                      $           -        $        16,441 $          16,884   $       5,283
         Transmission Dist.               103431 12 1973        $          6,551      0%     50    2023                      $           -        $          4,728 $          4,859   $       1,692
         Transmission Mains               103431 12 1973        $         23,249      0%     50    2023                      $           -        $        16,778 $          17,243   $       6,006
         Transmission Mains               103431 12 1974        $         37,306      0%     50    2024                      $           -        $        26,176 $          26,922   $      10,384
         Transmission Mains               103431 12 1975        $         38,658      0%     50    2025                      $           -        $        26,352 $          27,125   $      11,533
         Transmission Mains               103431 12 1976        $         25,411      0%     50    2026                      $           -        $        16,814 $          17,322   $       8,089
         Transmission Dist.               103431 12 1977        $          6,800      0%     50    2027                      $           -        $          4,363 $          4,499   $       2,301
         Transmission Mains               103431 12 1977        $         24,600      0%     50    2027                      $           -        $        15,785 $          16,277   $       8,323
         Transmission Mains               103431 12 1978        $        145,125      0%     50    2028                      $           -        $        90,219 $          93,122   $      52,003
         Raft Island Acquisition 2001     103431 12 1978        $         35,862      0%     50    2028                      $           -        $        22,294 $          23,011   $      12,851
         Transmission Dist.               103431 12 1979        $         61,749      0%     50    2029                      $           -        $        37,152 $          38,387   $      23,362
         Transmission Mains               103431 12 1979        $         49,857      0%     50    2029                      $           -        $        29,997 $          30,994   $      18,863
         Transmission Dist.               103431 12 1980        $         18,568      0%     50    2030                      $           -        $        10,800 $          11,172   $       7,396
         Transmission Mains               103431 12 1980        $        323,487      0%     50    2030                      $           -        $       188,162 $        194,631    $     128,856
         Transmission Mains               103431 12 1981        $         67,432      0%     50    2031                      $           -        $        37,874 $          39,223   $      28,209
         Transmission Dist.               103431 12 1982        $         96,708      0%     50    2032                      $           -        $        52,383 $          54,318   $      42,390
         Transmission Mains               103431 12 1982        $        388,136      0%     50    2032                      $           -        $       210,240 $        218,003    $     170,133
         Transmission Dist.               103431 12 1983        $             159     0%     50    2033                      $           -        $             83 $             86   $           73
         Transmission Mains               103431 12 1983        $        103,471      0%     50    2033                      $           -        $        53,977 $          56,047   $      47,424
         Transmission Mains               103431 12 1984        $        128,939      0%     50    2034                      $           -        $        64,684 $          67,263   $      61,676
         Mainland View Acquisition 2001   103431 12 1984        $         54,625      0%     50    2034                      $           -        $        27,404 $          28,496   $      26,129
         Transmission Dist.               103431 12 1985        $         51,520      0%     50    2035                      $           -        $        24,815 $          25,846   $      25,674
         Transmission Mains               103431 12 1985        $        135,041      0%     50    2035                      $           -        $        65,045 $          67,746   $      67,295
         Transmission Dist.               103431 12 1986        $        210,522      0%     50    2036                      $           -        $        97,191 $        101,401    $     109,121
         Transmission Mains               103431 12 1986        $        156,185      0%     50    2036                      $           -        $        72,105 $          75,229   $      80,956
         Transmission Dist.               103431 12 1987        $          6,507      0%     50    2037                      $           -        $          2,874 $          3,004   $       3,503
         Transmission Mains               103431 12 1987        $        180,549      0%     50    2037                      $           -        $        79,742 $          83,353   $      97,196
         Transmission Dist.               103431 12 1988        $          2,822      0%     50    2038                      $           -        $          1,190 $          1,246   $       1,576
         Transmission Mains               103431 12 1988        $         61,295      0%     50    2038                      $           -        $        25,846 $          27,072   $      34,223
         Atlas Acquisition 2001           103431 12 1988        $        180,376      0%     50    2038                      $           -        $        76,059 $          79,666   $     100,710



        D:\Docstoc\Working\pdf\                                                                                                                                                               Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                            Page 40 of 198
         Washington Water Service Company                      First Year          Second Year                                Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr            Mo     Yr                                   Change           $           -     $      346,429
         For the test period ending                      12          2010            0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL          Lookup Lookup Copy fx       HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                 Fully
                                                Date in             Original      Salvage Svc Depreciat                  Asset                              Accumulated               Orig Cost (-)
         Asset Description                     Service             Asset Cost      Value   Life   ed                   Disposal                              Depreciation          .   Ending A/D
 TM        Project Name Project # Dept GL Acct Mo     Yr               $             %     Yrs    Yr          Mo.      Yr.          $                Beginning          Ending
         Transmission Dist.            103431 12 1989          $         35,976     0%     50    2039                       $           -        $        14,450 $          15,170   $      20,806
         Transmission Mains            103431 12 1989          $        307,319     0%     50    2039                       $           -        $       123,440 $        129,586    $     177,733
         Transmission Dist.            103431 12 1990          $         22,767     0%     50    2040                       $           -        $          8,689 $          9,145   $      13,622
         Transmission Mains            103431 12 1990          $        151,354     0%     50    2040                       $           -        $        57,767 $          60,794   $      90,560
         Transmission Dist.            103431 12 1991          $         11,078     0%     50    2041                       $           -        $          4,007 $          4,228   $       6,850
         Transmission Mains            103431 12 1991          $        258,621     0%     50    2041                       $           -        $        93,535 $          98,707   $     159,914
         Transmission Dist.            103431 12 1992          $         90,229     0%     50    2042                       $           -        $        30,828 $          32,633   $      57,596
         Transmission Mains            103431 12 1992          $        353,195     0%     50    2042                       $           -        $       120,675 $        127,739    $     225,456
         Transmission Dist.            103431 12 1993          $         36,017     0%     50    2043                       $           -        $        11,585 $          12,306   $      23,711
         Transmission Mains            103431 12 1993          $        146,474     0%     50    2043                       $           -        $        47,116 $          50,045   $      96,429
         Transmission Mains            103431 12 1993          $        106,211     0%     50    2043                       $           -        $        34,165 $          36,289   $      69,922
         Transmission Dist.            103431 12 1994          $        111,579     0%     50    2044                       $           -        $        33,660 $          35,891   $      75,688
         Transmission Mains            103431 12 1994          $         87,887     0%     50    2044                       $           -        $        26,513 $          28,270   $      59,617
         Transmission Mains            103431 12 1994          $        143,522     0%     50    2044                       $           -        $        43,296 $          46,166   $      97,355
         Transmission Dist.            103431 12 1995          $         28,132     0%     50    2045                       $           -        $          7,924 $          8,487   $      19,646
         Transmission Mains            103431 12 1995          $        152,173     0%     50    2045                       $           -        $        42,862 $          45,905   $     106,267
         Transmission Mains            103431 12 1995          $        179,291     0%     50    2045                       $           -        $        50,500 $          54,086   $     125,205
         Transmission Dist.            103431 12 1996          $         60,424     0%     50    2046                       $           -        $        15,811 $          17,020   $      43,405
         Transmission Mains            103431 12 1996          $        111,277     0%     50    2046                       $           -        $        29,118 $          31,343   $      79,934
         Transmission Mains            103431 12 1996          $        119,985     0%     50    2046                       $           -        $        31,396 $          33,796   $      86,189
         Transmission Dist.            103431 12 1997          $         23,243     0%     50    2047                       $           -        $          5,617 $          6,082   $      17,161
         Transmission Dist.            103431 12 1997          $        126,315     0%     50    2047                       $           -        $        30,526 $          33,052   $      93,262
         Transmission Mains            103431 12 1997          $        134,517     0%     50    2047                       $           -        $        32,508 $          35,199   $      99,318
         Transmission Mains            103431 12 1997          $         24,558     0%     50    2047                       $           -        $          5,935 $          6,426   $      18,132
         Transmission Mains            103431 12 1997          $         51,890     0%     50    2047                       $           -        $        12,540 $          13,578   $      38,312
         Transmission Dist.            103431 12 1998          $          2,813     0%     35    2033                       $           -        $            891 $            971   $       1,842
         Transmission Dist.            103431 12 1998          $         28,706     0%     50    2048                       $           -        $          6,363 $          6,937   $      21,769
         Transmission Mains            103431 12 1998          $          7,947     0%     50    2048                       $           -        $          1,762 $          1,921   $       6,027
         Transmission Mains            103431 12 1998          $         30,723     0%     50    2048                       $           -        $          6,810 $          7,425   $      23,299
         Transmission Mains            103431 12 1998          $         38,769     0%     50    2048                       $           -        $          8,594 $          9,369   $      29,400
         Transmission Dist.            103431 12 1999          $         57,794     0%     50    2049                       $           -        $        11,655 $          12,811   $      44,983
         Transmission Mains            103431 12 1999          $         43,938     0%     50    2049                       $           -        $          8,861 $          9,740   $      34,199
         Transmission Mains            103431 12 1999          $         22,398     0%     50    2049                       $           -        $          4,517 $          4,965   $      17,433
         Transmission Mains            103431 12 1999          $         34,096     0%     50    2049                       $           -        $          6,876 $          7,558   $      26,538
         Transmission Mains            103431 12 2000          $        402,862     0%     50    2050                       $           -        $        73,187 $          81,244   $     321,618
         Transmission Mains            103431 12 2000          $         49,995     0%     50    2050                       $           -        $          9,082 $         10,082   $      39,913
         WWS Transmission Mains        103431 12 2001          $        244,558     0%     50    2051                       $           -        $        39,537 $          44,428   $     200,130
         Transmission Mains            103431 12 2002          $        382,354     0%     50    2052                       $           -        $        54,167 $          61,814   $     320,540



        D:\Docstoc\Working\pdf\                                                                                                                                                              Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                           Page 41 of 198
         Washington Water Service Company                      First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                      12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                  Fully
                                                Date in             Original       Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
         Asset Description                     Service             Asset Cost       Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
 TM        Project Name Project # Dept GL Acct Mo     Yr               $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         Transmission Mains            103431 12 2003          $        286,277      0%     50    2053                      $           -        $        34,830 $          40,556   $     245,721
         Transmission Mains            103431 12 2004          $          3,795      0%     50    2054                      $           -        $            386 $            462   $       3,334
         Transmission Mains            103431 12 2004          $          3,349      0%     50    2054                      $           -        $            341 $            408   $       2,942
         Transmission Mains            103431 12 2004          $          7,759      0%     50    2054                      $           -        $            789 $            944   $       6,815
         Transmission Mains            103431 12 2004          $        216,190      0%     50    2054                      $           -        $        21,979 $          26,303   $     189,887
         Transmission Mains            103431 12 2005          $         46,170      0%     50    2055                      $           -        $          3,771 $          4,694   $      41,476
         Transmission Mains            103431 12 2005          $         18,787      0%     50    2055                      $           -        $          1,534 $          1,910   $      16,877
         Transmission Mains            103431 12 2005          $         12,621      0%     50    2055                      $           -        $          1,031 $          1,283   $      11,338
         Transmission Mains            103431 12 2005          $        438,551      0%     50    2055                      $           -        $        35,815 $          44,586   $     393,965
         Services                      103450 12 1968          $             346     0%     50    2018                      $           -        $            284 $            291   $            55
         Services                      103450 12 1969          $          3,862      0%     50    2019                      $           -        $          3,096 $          3,173   $         689
         Services                      103450 12 1970          $          1,530      0%     50    2020                      $           -        $          1,196 $          1,227   $         303
         Services                      103450 12 1971          $             992     0%     25    1996                      $           -        $            992 $            992   $          -
         Services                      103450 12 1972          $             749     0%     25    1997                      $           -        $            749 $            749   $          -
         Services                      103450 12 1972          $             618     0%     50    2022                      $           -        $            458 $            471   $         147
         Services                      103450 12 1973          $             785     0%     25    1998                      $           -        $            785 $            785   $          -
         Services                      103450 12 1974          $          1,260      0%     25    1999                      $           -        $          1,260 $          1,260   $          -
         Services                      103450 12 1975          $          1,306      0%     25    2000                      $           -        $          1,306 $          1,306   $          -
         Services                      103450 12 1976          $             859     0%     25    2001                      $           -        $            859 $            859   $          -
         Services                      103450 12 1976          $          4,808      0%     50    2026                      $           -        $          3,181 $          3,277   $       1,531
         Services                      103450 12 1977          $             831     0%     25    2002                      $           -        $            831 $            831   $          -
         Services                      103450 12 1977          $              75     0%     50    2027                      $           -        $             48 $             50   $            25
         Services                      103450 12 1978          $         15,769      0%     25    2003                      $           -        $        15,769 $          15,769   $          -
         Services                      103450 12 1979          $         19,423      0%     25    2004                      $           -        $        19,423 $          19,423   $          -
         Services                      103450 12 1980          $        100,151      0%     25    2005                      $           -        $       100,151 $        100,151    $          -
         Services                      103450 12 1980          $          6,703      0%     50    2030                      $           -        $          3,899 $          4,033   $       2,670
         Services                      103450 12 1981          $         39,112      0%     25    2006                      $           -        $        39,112 $          39,112   $          -
         Services                      103450 12 1982          $         14,117      0%     25    2007                      $           -        $        14,117 $          14,117   $          -
         Services                      103450 12 1982          $             744     0%     50    2032                      $           -        $            403 $            418   $         326
         Services                      103450 12 1983          $         16,564      0%     25    2008                      $           -        $        16,564 $          16,564   $          -
         Services                      103450 12 1983          $          2,363      0%     50    2033                      $           -        $          1,233 $          1,280   $       1,083
         Services                      103450 12 1984          $         17,900      0%     25    2009                      $           -        $        17,900 $          17,900   $          -
         Services                      103450 12 1985          $         30,781      0%     35    2020                      $           -        $        21,180 $          22,060   $       8,721
         Services                      103450 12 1985          $          3,650      0%     50    2035                      $           -        $          1,758 $          1,831   $       1,819
         Services                      103450 12 1986          $         30,061      0%     35    2021                      $           -        $        19,826 $          20,685   $       9,376
         Services                      103450 12 1986          $         49,287      0%     50    2036                      $           -        $        22,754 $          23,740   $      25,547
         Services                      103450 12 1987          $         38,507      0%     29    2016                      $           -        $        29,323 $          30,651   $       7,856
         Services                      103450 12 1987          $          1,516      0%     50    2037                      $           -        $            670 $            700   $         816



        D:\Docstoc\Working\pdf\                                                                                                                                                               Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                            Page 42 of 198
         Washington Water Service Company                       First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                        Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                       12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                 $      619,292
                                                 Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                     Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup    GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                   Fully
                                                   Date in           Original       Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
         Asset Description                        Service           Asset Cost       Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
 TM        Project Name Project # Dept    GL Acct Mo     Yr             $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         Services                         103450 12 1988        $         23,344      0%     29    2017                      $           -        $        16,971 $          17,776   $       5,568
         Services                         103450 12 1988        $          2,160      0%     50    2038                      $           -        $            911 $            954   $       1,206
         Services                         103450 12 1989        $         53,818      0%     29    2018                      $           -        $        37,271 $          39,126   $      14,692
         Services                         103450 12 1989        $          8,132      0%     50    2039                      $           -        $          3,266 $          3,429   $       4,703
         Services                         103450 12 1990        $         97,239      0%     29    2019                      $           -        $        63,988 $          67,341   $      29,898
         Services                         103450 12 1990        $          6,488      0%     50    2040                      $           -        $          2,476 $          2,606   $       3,882
         Services                         103450 12 1991        $         52,857      0%     30    2021                      $           -        $        31,861 $          33,623   $      19,234
         Services                         103450 12 1991        $          2,716      0%     50    2041                      $           -        $            982 $          1,037   $       1,679
         Services                         103450 12 1992        $         79,772      0%     25    2017                      $           -        $        54,511 $          57,702   $      22,070
         Raft Island Acquisition 2001     103450 12 1992        $         12,238      0%     25    2017                      $           -        $          8,363 $          8,852   $       3,386
         Services                         103450 12 1992        $         12,045      0%     50    2042                      $           -        $          4,115 $          4,356   $       7,689
         Services                         103450 12 1993        $         15,899      0%     25    2018                      $           -        $        10,228 $          10,864   $       5,035
         Services                         103450 12 1993        $         39,892      0%     25    2018                      $           -        $        25,664 $          27,260   $      12,632
         Services                         103450 12 1993        $          4,811      0%     50    2043                      $           -        $          1,548 $          1,644   $       3,167
         Services                         103450 12 1994        $         24,086      0%     25    2019                      $           -        $        14,532 $          15,495   $       8,591
         Services                         103450 12 1994        $         35,320      0%     25    2019                      $           -        $        21,310 $          22,723   $      12,598
         Services                         103450 12 1994        $          2,044      0%     50    2044                      $           -        $            617 $            657   $       1,386
         Services                         103450 12 1995        $         41,684      0%     25    2020                      $           -        $        23,482 $          25,150   $      16,535
         Services                         103450 12 1995        $         34,306      0%     25    2020                      $           -        $        19,326 $          20,698   $      13,608
         Services                         103450 12 1995        $          4,303      0%     50    2045                      $           -        $          1,212 $          1,298   $       3,005
         Services                         103450 12 1996        $         39,929      0%     25    2021                      $           -        $        20,896 $          22,494   $      17,436
         Services                         103450 12 1996        $         19,329      0%     25    2021                      $           -        $        10,115 $          10,889   $       8,440
         Services                         103450 12 1996        $         13,931      0%     50    2046                      $           -        $          3,645 $          3,924   $      10,007
         Services                         103450 12 1997        $         24,488      0%     25    2022                      $           -        $        11,836 $          12,815   $      11,672
         Services                         103450 12 1997        $          9,644      0%     25    2022                      $           -        $          4,661 $          5,047   $       4,597
         Services                         103450 12 1997        $         30,977      0%     25    2022                      $           -        $        14,972 $          16,211   $      14,766
         Services                         103450 12 1997        $          2,320      0%     50    2047                      $           -        $            561 $            607   $       1,713
         Services                         103450 12 1998        $          5,147      0%     25    2023                      $           -        $          2,282 $          2,488   $       2,659
         Services                         103450 12 1998        $          8,210      0%     25    2023                      $           -        $          3,640 $          3,968   $       4,242
         Services                         103450 12 1998        $         21,083      0%     25    2023                      $           -        $          9,347 $         10,190   $      10,893
         Mainland View Acquisition 2001   103450 12 1998        $             382     0%     25    2023                      $           -        $            169 $            185   $         197
         Services                         103450 12 1998        $          4,269      0%     50    2048                      $           -        $            946 $          1,032   $       3,237
         Services                         103450 12 1999        $         21,905      0%     25    2024                      $           -        $          8,835 $          9,711   $      12,194
         Services                         103450 12 1999        $         11,598      0%     25    2024                      $           -        $          4,678 $          5,142   $       6,456
         Services                         103450 12 1999        $         12,495      0%     25    2024                      $           -        $          5,040 $          5,539   $       6,955
         Services                         103450 12 1999        $          7,274      0%     50    2049                      $           -        $          1,467 $          1,612   $       5,662
         Services                         103450 12 2000        $        153,281      0%     25    2025                      $           -        $        55,692 $          61,823   $      91,458
         Services                         103450 12 2000        $          6,349      0%     25    2025                      $           -        $          2,307 $          2,561   $       3,788



        D:\Docstoc\Working\pdf\                                                                                                                                                               Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                            Page 43 of 198
         Washington Water Service Company                      First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                      12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                  Fully
                                                Date in             Original       Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
         Asset Description                     Service             Asset Cost       Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
 TM        Project Name Project # Dept GL Acct Mo     Yr               $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         WWS Services                  103450 12 2001          $         28,381      0%     25    2026                      $           -        $          9,176 $         10,312   $      18,069
         Services                      103450 12 2002          $         22,406      0%     25    2027                      $           -        $          6,348 $          7,245   $      15,161
         Services                      103450 12 2003          $          8,006      0%     25    2028                      $           -        $          1,948 $          2,269   $       5,738
         Services                      103450 12 2004          $          1,158      0%     25    2029                      $           -        $            235 $            282   $         876
         Services                      103450 12 2004          $          1,268      0%     25    2029                      $           -        $            258 $            309   $         959
         Schmid                        103450 12 2005          $             761     0%     25    2030                      $           -        $            124 $            155   $         606
         Meters                        103460 12 1974          $          7,627      0%     25    1999                      $           -        $          7,627 $          7,627   $          -
         Meters                        103460 12 1975          $          7,903      0%     25    2000                      $           -        $          7,903 $          7,903   $          -
         Meters                        103460 12 1976          $          5,195      0%     25    2001                      $           -        $          5,195 $          5,195   $          -
         Meters                        103460 12 1977          $          5,029      0%     25    2002                      $           -        $          5,029 $          5,029   $          -
         Meter Installation            103460 12 1978          $             732     0%     25    2003                      $           -        $            732 $            732   $          -
         Meters                        103460 12 1978          $          9,070      0%     25    2003                      $           -        $          9,070 $          9,070   $          -
         Meters                        103460 12 1979          $          9,067      0%     25    2004                      $           -        $          9,067 $          9,067   $          -
         Meters                        103460 12 1980          $          3,835      0%     25    2005                      $           -        $          3,835 $          3,835   $          -
         Meters                        103460 12 1981          $          7,241      0%     25    2006                      $           -        $          7,241 $          7,241   $          -
         Meters                        103460 12 1982          $              81     0%     25    2007                      $           -        $             81 $             81   $          -
         Meter Installation            103460 12 1986          $         34,069      0%     25    2011                      $           -        $        31,457 $          32,820   $       1,249
         Meter Installation            103460 12 1986          $         19,772      0%     40    2026                      $           -        $        11,410 $          11,904   $       7,867
         Meter Installation            103460 12 1987          $          2,674      0%     25    2012                      $           -        $          2,362 $          2,469   $         205
         Meter Installation            103460 12 1987          $          1,081      0%     40    2027                      $           -        $            597 $            624   $         457
         Meter Installation            103460 12 1988          $          3,446      0%     25    2013                      $           -        $          2,906 $          3,044   $         402
         Meters                        103460 12 1988          $          6,933      0%     25    2013                      $           -        $          5,847 $          6,124   $         809
         Meter Installation            103460 12 1988          $          2,297      0%     40    2028                      $           -        $          1,211 $          1,268   $       1,029
         Meter Installation            103460 12 1989          $          4,088      0%     25    2014                      $           -        $          3,284 $          3,448   $         640
         Meters                        103460 12 1989          $         10,011      0%     25    2014                      $           -        $          8,042 $          8,443   $       1,568
         Meter Installation            103460 12 1989          $          2,855      0%     40    2029                      $           -        $          1,433 $          1,505   $       1,350
         Meter Installation            103460 12 1990          $          6,720      0%     25    2015                      $           -        $          5,130 $          5,398   $       1,322
         Meters                        103460 12 1990          $          9,355      0%     25    2015                      $           -        $          7,141 $          7,515   $       1,840
         Meter Installation            103460 12 1990          $          4,396      0%     40    2030                      $           -        $          2,097 $          2,207   $       2,189
         Meter Installation            103460 12 1991          $          5,357      0%     25    2016                      $           -        $          3,875 $          4,089   $       1,268
         Meters                        103460 12 1991          $         17,553      0%     25    2016                      $           -        $        12,697 $          13,399   $       4,154
         Meter Installation            103460 12 1991          $          1,937      0%     40    2031                      $           -        $            876 $            924   $       1,013
         Meter Installation            103460 12 1992          $         15,384      0%     25    2017                      $           -        $        10,512 $          11,128   $       4,256
         Meters                        103460 12 1992          $         19,409      0%     25    2017                      $           -        $        13,263 $          14,039   $       5,370
         Meter Installation            103460 12 1993          $          6,980      0%     25    2018                      $           -        $          4,490 $          4,770   $       2,210
         Meters                        103460 12 1993          $         10,119      0%     25    2018                      $           -        $          6,510 $          6,915   $       3,204
         Meters                        103460 12 1993          $         12,620      0%     25    2018                      $           -        $          8,119 $          8,624   $       3,996
         Meter Installation            103460 12 1993          $          3,827      0%     40    2033                      $           -        $          1,539 $          1,634   $       2,192



        D:\Docstoc\Working\pdf\                                                                                                                                                              Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                           Page 44 of 198
         Washington Water Service Company                      First Year          Second Year                                Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr            Mo     Yr                                   Change           $           -     $      346,429
         For the test period ending                      12          2010            0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL          Lookup Lookup Copy fx       HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                 Fully
                                                  Date in           Original      Salvage Svc Depreciat                  Asset                              Accumulated               Orig Cost (-)
         Asset Description                       Service           Asset Cost      Value   Life   ed                   Disposal                              Depreciation          .   Ending A/D
 TM        Project Name Project # Dept   GL Acct Mo     Yr             $             %     Yrs    Yr          Mo.      Yr.          $                Beginning          Ending
         Meter Installation              103460 12 1994        $          5,028     0%     25    2019                       $           -        $          3,033 $          3,234   $       1,793
         Meters                          103460 12 1994        $         16,805     0%     25    2019                       $           -        $        10,139 $          10,811   $       5,994
         Meters                          103460 12 1994        $         10,898     0%     25    2019                       $           -        $          6,575 $          7,011   $       3,887
         Atlas Acquisition 2001          103460 12 1994        $          7,850     0%     25    2019                       $           -        $          4,736 $          5,050   $       2,800
         Raft Island Acquisition 2001    103460 12 1994        $         14,613     0%     25    2019                       $           -        $          8,817 $          9,401   $       5,212
         Meter Installation              103460 12 1995        $          5,537     0%     25    2020                       $           -        $          3,119 $          3,340   $       2,196
         Meters                          103460 12 1995        $          8,192     0%     25    2020                       $           -        $          4,615 $          4,943   $       3,250
         Meters                          103460 12 1995        $          9,116     0%     25    2020                       $           -        $          5,135 $          5,500   $       3,616
         Meter Installation              103460 12 1996        $          5,560     0%     25    2021                       $           -        $          2,910 $          3,132   $       2,428
         Meters                          103460 12 1996        $          7,580     0%     25    2021                       $           -        $          3,967 $          4,270   $       3,310
         Meters                          103460 12 1996        $          7,790     0%     25    2021                       $           -        $          4,077 $          4,388   $       3,401
         Meter Installation              103460 12 1997        $          3,871     0%     25    2022                       $           -        $          1,871 $          2,026   $       1,845
         Meters                          103460 12 1997        $          6,615     0%     25    2022                       $           -        $          3,197 $          3,462   $       3,153
         Meters                          103460 12 1997        $          3,166     0%     25    2022                       $           -        $          1,530 $          1,657   $       1,509
         Meters                          103460 12 1997        $          5,169     0%     25    2022                       $           -        $          2,498 $          2,705   $       2,464
         Meter Installation              103460 12 1998        $         25,521     0%     25    2023                       $           -        $        11,314 $          12,335   $      13,186
         Meters                          103460 12 1998        $          3,037     0%     25    2023                       $           -        $          1,346 $          1,468   $       1,569
         Meters                          103460 12 1998        $          2,908     0%     25    2023                       $           -        $          1,289 $          1,406   $       1,503
         Meters                          103460 12 1998        $          7,651     0%     25    2023                       $           -        $          3,392 $          3,698   $       3,953
         Mainland View Acqusition 2001   103460 12 1998        $         24,880     0%     25    2023                       $           -        $        11,030 $          12,025   $      12,855
         Meter Installation              103460 12 1999        $          3,324     0%     25    2024                       $           -        $          1,341 $          1,474   $       1,850
         Meters                          103460 12 1999        $          4,170     0%     25    2024                       $           -        $          1,682 $          1,849   $       2,321
         Meters                          103460 12 1999        $          4,066     0%     25    2024                       $           -        $          1,640 $          1,803   $       2,263
         Meters                          103460 12 1999        $          1,275     0%     25    2024                       $           -        $            514 $            565   $         710
         Meters                          103460 12 2000        $         11,617     0%     25    2025                       $           -        $          4,221 $          4,685   $       6,931
         Meters                          103460 12 2000        $          8,061     0%     25    2025                       $           -        $          2,929 $          3,251   $       4,810
         WWS Meters                      103460 12 2001        $         33,413     0%     25    2026                       $           -        $        10,804 $          12,140   $      21,273
         Meters                          103460 12 2002        $         99,322     0%     25    2027                       $           -        $        28,141 $          32,114   $      67,208
         Meters                          103460 12 2003        $         89,623     0%     25    2028                       $           -        $        21,808 $          25,393   $      64,229
         Meters                          103460 12 2004        $         20,666     0%     25    2029                       $           -        $          4,202 $          5,029   $      15,637
         Meters                          103460 12 2004        $         20,022     0%     25    2029                       $           -        $          4,071 $          4,872   $      15,150
         Meters                          103460 12 2004        $         22,935     0%     25    2029                       $           -        $          4,663 $          5,581   $      17,354
         Meters                          103460 12 2004        $         18,359     0%     25    2029                       $           -        $          3,733 $          4,467   $      13,892
         Meters                          103460 12 2005        $         22,730     0%     25    2030                       $           -        $          3,713 $          4,622   $      18,108
         Meters                          103460 12 2005        $         26,698     0%     25    2030                       $           -        $          4,361 $          5,429   $      21,269
         Meters                          103460 12 2005        $         19,498     0%     25    2030                       $           -        $          3,185 $          3,965   $      15,533
         Meters                          103460 12 2005        $         27,544     0%     25    2030                       $           -        $          4,499 $          5,601   $      21,943
         Hydrants                        103480 12 1971        $          1,566     0%     32    2003                       $           -        $          1,566 $          1,566   $          -



        D:\Docstoc\Working\pdf\                                                                                                                                                              Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                           Page 45 of 198
         Washington Water Service Company                      First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                      12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                  Fully
                                                Date in             Original       Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
         Asset Description                     Service             Asset Cost       Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
 TM        Project Name Project # Dept GL Acct Mo     Yr               $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         Hydrants                      103480 12 1972          $             866     0%     32    2004                      $           -        $            866 $            866   $          -
         Hydrants                      103480 12 1973          $             908     0%     32    2005                      $           -        $            908 $            908   $          -
         Hydrants                      103480 12 1974          $          1,458      0%     32    2006                      $           -        $          1,458 $          1,458   $          -
         Hydrants                      103480 12 1975          $          1,511      0%     32    2007                      $           -        $          1,511 $          1,511   $          -
         Hydrants                      103480 12 1976          $             993     0%     32    2008                      $           -        $            993 $            993   $          -
         Hydrants                      103480 12 1977          $             961     0%     32    2009                      $           -        $            961 $            961   $          -
         Hydrants                      103480 12 1981          $          1,694      0%     32    2013                      $           -        $          1,487 $          1,540   $         154
         Hydrants                      103480 12 1982          $         17,000      0%     32    2014                      $           -        $        14,388 $          14,919   $       2,081
         Hydrants                      103480 12 1983          $          1,391      0%     32    2015                      $           -        $          1,134 $          1,177   $         214
         Hydrants                      103480 12 1984          $         13,502      0%     32    2016                      $           -        $        10,584 $          11,006   $       2,496
         Hydrants                      103480 12 1985          $          5,012      0%     32    2017                      $           -        $          3,772 $          3,929   $       1,083
         Hydrants                      103480 12 1986          $         13,023      0%     32    2018                      $           -        $          9,394 $          9,801   $       3,222
         Hydrants                      103480 12 1987          $         14,430      0%     32    2019                      $           -        $          9,958 $         10,409   $       4,021
         Hydrants                      103480 12 1988          $          2,537      0%     32    2020                      $           -        $          1,672 $          1,751   $         786
         Hydrants                      103480 12 1989          $         12,126      0%     32    2021                      $           -        $          7,610 $          7,989   $       4,137
         Hydrants                      103480 12 1990          $         29,695      0%     32    2022                      $           -        $        17,709 $          18,637   $      11,058
         Hydrants                      103480 12 1991          $         24,545      0%     32    2023                      $           -        $        13,870 $          14,638   $       9,907
         Hydrants                      103480 12 1992          $         27,376      0%     32    2024                      $           -        $        14,615 $          15,470   $      11,906
         Hydrants                      103480 12 1992          $          7,665      0%     50    2042                      $           -        $          2,619 $          2,772   $       4,893
         Hydrants                      103480 12 1993          $          1,318      0%     32    2025                      $           -        $            662 $            704   $         614
         Hydrants                      103480 12 1993          $         24,773      0%     32    2025                      $           -        $        12,451 $          13,225   $      11,548
         Hydrants                      103480 12 1993          $          1,890      0%     50    2043                      $           -        $            608 $            646   $       1,244
         Hydrants                      103480 12 1994          $         12,449      0%     32    2026                      $           -        $          5,868 $          6,257   $       6,192
         Hydrants                      103480 12 1994          $         17,381      0%     32    2026                      $           -        $          8,192 $          8,736   $       8,645
         Hydrants                      103480 12 1995          $         26,911      0%     32    2027                      $           -        $        11,844 $          12,685   $      14,226
         Hydrants                      103480 12 1995          $         46,366      0%     32    2027                      $           -        $        20,406 $          21,855   $      24,511
         Hydrants                      103480 12 1995          $             840     0%     50    2045                      $           -        $            237 $            253   $         587
         Hydrants                      103480 12 1996          $         10,974      0%     32    2028                      $           -        $          4,487 $          4,830   $       6,144
         Hydrants                      103480 12 1996          $         10,812      0%     32    2028                      $           -        $          4,421 $          4,759   $       6,054
         Hydrants                      103480 12 1996          $             105     0%     50    2046                      $           -        $             27 $             30   $            75
         Hydrants                      103480 12 1997          $          2,650      0%     32    2029                      $           -        $          1,001 $          1,083   $       1,567
         Hydrants                      103480 12 1997          $             542     0%     32    2029                      $           -        $            205 $            222   $         320
         Hydrants                      103480 12 1997          $         17,392      0%     32    2029                      $           -        $          6,567 $          7,111   $      10,281
         Atlas Acquisition 2001        103480 12 1997          $          2,200      0%     32    2029                      $           -        $            831 $            899   $       1,300
         Hydrants                      103480 12 1998          $          1,384      0%     32    2030                      $           -        $            479 $            523   $         862
         Hydrants                      103480 12 1998          $          1,240      0%     32    2030                      $           -        $            430 $            468   $         772
         Hydrants                      103480 12 1998          $          5,177      0%     32    2030                      $           -        $          1,793 $          1,955   $       3,222
         Hydrants                      103480 12 1998          $             576     0%     40    2038                      $           -        $            160 $            174   $         402



        D:\Docstoc\Working\pdf\                                                                                                                                                               Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                            Page 46 of 198
         Washington Water Service Company                       First Year           Second Year                               Prior Values       $    12,656,543   $    13,622,264
         UW-090733                                        Mo           Yr             Mo     Yr                                  Change           $           -     $       346,429
         For the test period ending                       12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                 $       619,292
                                                 Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                     Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup    GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                   Fully
                                                   Date in           Original       Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
         Asset Description                        Service           Asset Cost       Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
 TM         Project Name Project # Dept   GL Acct Mo     Yr             $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         Hydrants                         103480 12 1999        $          3,397      0%     32    2031                      $           -        $          1,070 $          1,176   $       2,220
         Hydrants                         103480 12 1999        $          5,265      0%     32    2031                      $           -        $          1,659 $          1,824   $       3,442
         Hydrants                         103480 12 1999        $          2,227      0%     32    2031                      $           -        $            702 $            771   $       1,456
         Hydrants                         103480 12 2000        $         13,144      0%     32    2032                      $           -        $          3,731 $          4,142   $       9,002
         Hydrants                         103480 12 2000        $             236     0%     32    2032                      $           -        $             67 $             74   $         161
         WWS Hydrants                     103480 12 2001        $             438     0%     32    2033                      $           -        $            111 $            124   $         314
         Hydrants                         103480 12 2002        $         18,232      0%     32    2034                      $           -        $          4,036 $          4,606   $      13,627
         Hydrants                         103480 12 2003        $          8,302      0%     32    2035                      $           -        $          1,578 $          1,838   $       6,464
         Hydrants                         103480 12 2004        $          3,902      0%     32    2036                      $           -        $            620 $            742   $       3,161
         Hydrants                         103480 12 2004        $         29,922      0%     32    2036                      $           -        $          4,753 $          5,688   $      24,234
         Hydrants                         103480 12 2005        $         11,180      0%     32    2037                      $           -        $          1,427 $          1,776   $       9,404
         Hydrants                         103480 12 2005        $         19,299      0%     32    2037                      $           -        $          2,463 $          3,066   $      16,233
         Raft Island Acquisition 2001     103710 12 1984        $          8,276      0%     30    2014                      $           -        $          6,920 $          7,196   $       1,080
         Office                           103710 12 1985        $        109,065      0%     25    2010                      $           -        $       105,066 $        109,065    $            (0)
         Office                           103710 12 1986        $         54,872      0%     35    2021                      $           -        $        36,189 $          37,757   $      17,115
         Office                           103710 12 1987        $             190     0%     32    2019                      $           -        $            131 $            137   $            53
         Office                           103710 12 1993        $         21,391      0%     30    2023                      $           -        $        11,468 $          12,181   $       9,210
         Office                           103710 12 1994        $          5,449      0%     30    2024                      $           -        $          2,740 $          2,921   $       2,528
         Office                           103710 12 1994        $              91     0%     30    2024                      $           -        $             46 $             49   $            42
         Office                           103710 12 1995        $             706     0%     30    2025                      $           -        $            331 $            355   $         351
         Office                           103710 12 1995        $          2,452      0%     30    2025                      $           -        $          1,151 $          1,233   $       1,219
         Office                           103710 12 1996        $         97,129      0%     30    2026                      $           -        $        42,359 $          45,596   $      51,532
         Office                           103710 12 1996        $             366     0%     30    2026                      $           -        $            160 $            172   $         194
         Office                           103710 12 1997        $          4,022      0%     30    2027                      $           -        $          1,620 $          1,754   $       2,268
         Office                           103710 12 1997        $         16,827      0%     30    2027                      $           -        $          6,778 $          7,339   $       9,489
         Office                           103710 12 1998        $             720     0%     30    2028                      $           -        $            266 $            290   $         430
         Structures - General Plant       103710 12 1998        $             852     0%     30    2028                      $           -        $            315 $            343   $         509
         Structures - General Plant       103710 12 1999        $          2,829      0%     30    2029                      $           -        $            951 $          1,045   $       1,784
         WWS Structures                   103710 12 2001        $         24,721      0%     30    2031                      $           -        $          6,661 $          7,485   $      17,236
         Gig Harbor office improve        103710 12 2004        $         20,453      0%     30    2034                      $           -        $          3,466 $          4,147   $      16,305
         Schmid Purchase                  103710 12 2005        $          1,115      0%     30    2035                      $           -        $            152 $            189   $         926
         Structures                       103710 12 2005        $          1,834      0%     30    2035                      $           -        $            250 $            311   $       1,524
         Structures                       103710 12 2005        $          6,559      0%     30    2035                      $           -        $            893 $          1,111   $       5,448
         four filing cab                  103720 12 1981        $             720     0%      5    1986                      $           -        $            720 $            720   $          -
         file cabinets 2                  103720 12 1987        $             285     0%     10    1997                      $           -        $            285 $            285   $          -
         one call phone line              103720 12 1989        $             187     0%      5    1994                      $           -        $            187 $            187   $          -
         phone line one call              103720 12 1989        $             187     0%     10    1999                      $           -        $            187 $            187   $          -
         tv vcr                           103720 12 1991        $             409     0%     10    2001                      $           -        $            409 $            409   $          -



        D:\Docstoc\Working\pdf\                                                                                                                                                                Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                             Page 47 of 198
         Washington Water Service Company                      First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                      12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                  Fully
                                                  Date in           Original       Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
         Asset Description                       Service           Asset Cost       Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
 TM          Project Name Project # Dept GL Acct Mo     Yr             $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         safe                            103720 12 1992        $             183     0%     10    2002                      $           -        $            183 $            183   $          -
         file cab                        103720 12 1993        $             162     0%     10    2003                      $           -        $            162 $            162   $          -
         credensa                        103720 12 1993        $             182     0%     10    2003                      $           -        $            182 $            182   $          -
         office fun cubicles             103720 12 1993        $          3,075      0%     10    2003                      $           -        $          3,075 $          3,075   $          -
         electric frnt office            103720 12 1993        $             624     0%     10    2003                      $           -        $            624 $            624   $          -
         filing cab                      103720 12 1994        $             165     0%     10    2004                      $           -        $            165 $            165   $          -
         shop bookshelf                  103720 12 1994        $              76     0%     10    2004                      $           -        $             76 $             76   $          -
         front office furn               103720 12 1994        $          2,469      0%     15    2009                      $           -        $          2,469 $          2,469   $          -
         eng furn                        103720 12 1994        $          2,399      0%     15    2009                      $           -        $          2,399 $          2,399   $          -
         Office Furniture and Equip.     103720 12 1995        $          6,744      0%      5    2000                      $           -        $          6,744 $          6,744   $          -
         Office Furniture and Equip.     103720 12 1995        $          1,833      0%      5    2000                      $           -        $          1,833 $          1,833   $          -
         Office Furniture and Equip.     103720 12 1995        $          1,034      0%      5    2000                      $           -        $          1,034 $          1,034   $          -
         Office Furniture and Equip.     103720 12 1995        $          6,218      0%      5    2000                      $           -        $          6,218 $          6,218   $          -
         Office Furniture and Equip.     103720 12 1995        $             407     0%      5    2000                      $           -        $            407 $            407   $          -
         Office Furniture and Equip.     103720 12 1995        $          4,154      0%      5    2000                      $           -        $          4,154 $          4,154   $          -
         Office Furniture and Equip.     103720 12 1995        $             247     0%      5    2000                      $           -        $            247 $            247   $          -
         Office Furniture and Equip.     103720 12 1996        $             682     0%      5    2001                      $           -        $            682 $            682   $          -
         Office Furniture and Equip.     103720 12 1996        $          1,365      0%      5    2001                      $           -        $          1,365 $          1,365   $          -
         Office Furniture and Equip.     103720 12 1996        $             488     0%      5    2001                      $           -        $            488 $            488   $          -
         Office Furniture and Equip.     103720 12 1996        $          1,105      0%      5    2001                      $           -        $          1,105 $          1,105   $          -
         Office Furniture and Equip.     103720 12 1996        $          2,859      0%      5    2001                      $           -        $          2,859 $          2,859   $          -
         Office Furniture and Equip.     103720 12 1996        $             642     0%      5    2001                      $           -        $            642 $            642   $          -
         Office Furniture and Equip.     103720 12 1996        $             420     0%      5    2001                      $           -        $            420 $            420   $          -
         Office Furniture and Equip.     103720 12 1996        $          2,374      0%      5    2001                      $           -        $          2,374 $          2,374   $          -
         Office Furniture and Equip.     103720 12 1997        $             135     0%      5    2002                      $           -        $            135 $            135   $          -
         Office Furniture and Equip.     103720 12 1997        $             206     0%      5    2002                      $           -        $            206 $            206   $          -
         Office Furniture and Equip.     103720 12 1997        $             228     0%      5    2002                      $           -        $            228 $            228   $          -
         Office Furniture and Equip.     103720 12 1997        $          7,298      0%      5    2002                      $           -        $          7,298 $          7,298   $          -
         Office Furniture and Equip.     103720 12 1997        $             518     0%      5    2002                      $           -        $            518 $            518   $          -
         Office Furniture and Equip.     103720 12 1997        $             585     0%      5    2002                      $           -        $            585 $            585   $          -
         Office Furniture and Equip.     103720 12 1997        $          4,258      0%      5    2002                      $           -        $          4,258 $          4,258   $          -
         Office Furniture and Equip.     103720 12 1997        $          2,047      0%      5    2002                      $           -        $          2,047 $          2,047   $          -
         xerox copier                    103720 12 1997        $         10,147      0%     10    2007                      $           -        $        10,147 $          10,147   $          -
         tech station                    103720 12 1997        $          3,528      0%     10    2007                      $           -        $          3,528 $          3,528   $          -
         xerox drawer                    103720 12 1997        $          1,156      0%     10    2007                      $           -        $          1,156 $          1,156   $          -
         Office Furniture and Equip.     103720 12 1998        $             113     0%      5    2003                      $           -        $            113 $            113   $          -
         Office Furniture and Equip.     103720 12 1998        $          1,942      0%      5    2003                      $           -        $          1,942 $          1,942   $          -
         Office Furniture and Equip.     103720 12 1998        $          2,927      0%      5    2003                      $           -        $          2,927 $          2,927   $          -



        D:\Docstoc\Working\pdf\                                                                                                                                                               Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                            Page 48 of 198
           Washington Water Service Company                                  First Year           Second Year                               Prior Values        $    12,656,543   $   13,622,264
           UW-090733                                                   Mo           Yr             Mo     Yr                                  Change            $           -     $      346,429
           For the test period ending                                  12          2010             0    2011
           Straight-Line Depreciation Schedule
 As of     12/31/2010                                                                                                                                                             $      619,292
                                                              Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                                  Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


  HC             Lookup              GL     Lookup       GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode       .        Copy fx          Copy fx
                                                                                                                Fully
                                                                Date in           Original       Salvage Svc Depreciat                Asset                                Accumulated                Orig Cost (-)
           Asset Description                                   Service           Asset Cost       Value   Life   ed                  Disposal                               Depreciation           .   Ending A/D
  TM          Project Name Project #            Dept   GL Acct Mo     Yr             $              %     Yrs    Yr         Mo.     Yr.           $                 Beginning          Ending
           Office Furniture and Equip.                 103720 12 1998        $             992     0%      5    2003                      $           -         $            992 $             992   $          -
           Office Furniture and Equip.                 103720 12 1998        $             971     0%      5    2003                      $           -         $            971 $             971   $          -
           Office Furniture and Equip.                 103720 12 1998        $             558     0%      5    2003                      $           -         $            558 $             558   $          -
           folding machie                              103720 12 1998        $          1,723      0%     20    2018                      $           -         $            955 $           1,041   $         682
           Office Furniture and Equip.                 103720 12 1999        $          4,932      0%      5    2004                      $           -         $          4,932 $           4,932   $          -
           Office Furniture and Equip.                 103720 12 1999        $             403     0%      5    2004                      $           -         $            403 $             403   $          -
           Office Furniture and Equip.                 103720 12 1999        $             244     0%      5    2004                      $           -         $            244 $             244   $          -
           Office Furniture and Equip.                 103720 12 1999        $          6,696      0%      5    2004                      $           -         $          6,696 $           6,696   $          -
           doors for computer                          103720 12 1999        $             292     0%     10    2009                      $           -         $            292 $             292   $          -
           Office Furniture and Equip.                 103720 12 2000        $         13,530      0%     10    2010                      $           -         $        12,290 $           13,530   $          -
           Office Furniture and Equip.                 103720 12 2000        $         77,001      0%     10    2010                      $           -         $        69,943 $           77,001   $          -
           Office Furniture and Equip.                 103720 12 2001        $         69,794      0%     10    2011                      $           -         $        56,417 $           63,396   $       6,398
           Office Furniture and Equip.                 103720 12 2002        $         24,436      0%     10    2012                      $           -         $        17,308 $           19,752   $       4,683
           Color Copier                                103720 12 2003        $         20,484      0%     10    2013                      $           -         $        12,461 $           14,510   $       5,975
           Office Furniture and Equip.                 103720 12 2003        $         11,177      0%     10    2013                      $           -         $          6,799 $           7,917   $       3,260
           Office Furniture and Equip.                 103720 12 2004        $          3,844      0%     10    2014                      $           -         $          1,954 $           2,338   $       1,506
           Office Furniture and Equip.                 103720 12 2004        $         53,215      0%     10    2014                      $           -         $        27,051 $           32,373   $      20,843
           Office Furniture and Equip.                 103720 12 2004        $         22,770      0%     10    2014                      $           -         $        11,575 $           13,852   $       8,918
           Office Furniture and Equip.                 103720 12 2005        $         14,910      0%     10    2015                      $           -         $          6,088 $           7,579   $       7,331
           Office Furniture and Equip.                 103720 12 2005        $         29,185      0%     10    2015                      $           -         $        11,917 $           14,836   $      14,349
           Office Furniture and Equip.                 103720 12 2005        $         11,932      0%     10    2015                      $           -         $          4,872 $           6,066   $       5,867
           TAM761540 (5012)            0013     500    103730 12 1978        $         754.00      0%      7    1985                      $           -         $        754.00 $           754.00   $          -
JE111069   79137                       0013     500    103730 12 1982        $       3,174.00      0%      7    1989        11     2010 $           3,174       $      3,174.00 $              -     $       3,174
JE111069   79137                       0013     500    103730 12 1982        $         516.00      0%      7    1989        11     2010 $             516       $        516.00 $              -     $         516
JE111069   SOLD Attachment             0013     500    103730 12 1991        $         219.00      0%      5    1996        11     2010 $             219       $        219.00 $              -     $         219
JE111069   SOLD Attachment             0013     500    103730 12 1996        $       3,959.93      0%      7    2003        11     2010 $           3,960       $      3,959.93 $              -     $       3,960
JE111069   1FTCR14X1TPA70974 0013               500    103730 12 1996        $      21,104.25      0%      7    2003        11     2010 $          21,104       $     21,104.25 $              -     $      21,104
JE111069   1FTCR14X3TPA70975 0013               500    103730 12 1996        $      21,955.55      0%      7    2003        11     2010 $          21,956       $     21,955.55 $              -     $      21,956
           1FDLF47G3TEB01509 0013               500    103730 12 1996        $      24,022.84      0%     10    2006                      $           -         $     24,022.84 $        24,022.84   $          -
           1FDLF47G3TEB01509 0013               500    103730 12 1996        $       3,444.52      0%     10    2006                      $           -         $      3,444.52 $         3,444.52   $          -
           1FTCR14XXVPB49658 0013               500    103730 12 1997        $      22,637.71      0%      5    2002                      $           -         $     22,637.71 $        22,637.71   $          -
JE111069   1FTCR14X1TPA70974 0013               500    103730 12 1997        $         643.94      0%      7    2004        11     2010 $             644       $        643.94 $              -     $         644
JE111069   1FTCR14X3TPA70975 0013               500    103730 12 1997        $         666.84      0%      7    2004        11     2010 $             667       $        666.84 $              -     $         667
JE111069   SOLD Attachment             0013     500    103730 12 1998        $       3,472.06      0%      7    2005        11     2010 $           3,472       $      3,472.06 $              -     $       3,472
JE111069                               0013
           Not on the list of active vehicles   500    103730 12 1998        $      33,189.25      0%      7    2005        11     2010 $          33,189       $     33,189.25 $              -     $      33,189
JE111069   SOLD Attachment             0013     500    103730 12 1999        $         561.51      0%      7    2006        11     2010 $             562       $        561.51 $              -     $         562
JE111069   1FTZR15VOXPA28695 0013               500    103730 12 1999        $      14,931.92      0%      7    2006        11     2010 $          14,932       $     14,931.92 $              -     $      14,932
           1FDXF46S2YED50804 0013               500    103730 12 1999        $      18,000.00      0%      7    2006                      $           -         $     18,000.00 $        18,000.00   $          -



         D:\Docstoc\Working\pdf\                                                                                                                                                                             Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                                          Page 49 of 198
           Washington Water Service Company                         First Year          Second Year                                Prior Values        $    12,656,543   $   13,622,264
           UW-090733                                          Mo           Yr            Mo     Yr                                   Change            $           -     $      346,429
           For the test period ending                         12          2010            0    2011
           Straight-Line Depreciation Schedule
 As of     12/31/2010                                                                                                                                                    $      619,292
                                                     Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                         Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


  HC            Lookup         GL     Lookup    GL      HC    HC           GL          Lookup Lookup Copy fx       HC      HC         HardCode     .        Copy fx          Copy fx
                                                                                                      Fully
                                                       Date in           Original      Salvage Svc Depreciat                 Asset                                Accumulated                Orig Cost (-)
           Asset Description                          Service           Asset Cost      Value   Life   ed                   Disposal                               Depreciation           .   Ending A/D
  TM         Project Name Project #    Dept   GL Acct Mo     Yr             $             %     Yrs    Yr          Mo.     Yr.           $                 Beginning          Ending
           1H000232TA        0013      500    103730 12 1999        $      16,816.12     0%      7    2006                       $           -         $     16,816.12 $        16,816.12   $          -
JE111069   4RJFH1824W1100648 0013      500    103730 12 1999        $       1,500.00     0%      7    2006         11     2010 $           1,500       $      1,500.00 $              -     $       1,500
           1FTZR15XXYPB39872 0013      500    103730 12 2000        $      23,873.44     0%      7    2007                       $           -         $     23,873.44 $        23,873.44   $          -
           3FTNX21S21MA23145 0013      500    103730 12 2000        $      30,000.00     0%      7    2007                       $           -         $     30,000.00 $        30,000.00   $          -
JE111069   1FTYR10C5YPB65487 0013      500    103730 12 2000        $      13,767.94     0%      7    2007         11     2010 $          13,768       $     13,767.94 $              -     $      13,768
JE111069   1FTYRIOC4YPC13092 0013      500    103730 12 2000        $      15,030.01     0%      7    2007         11     2010 $          15,030       $     15,030.01 $              -     $      15,030
           416060H947305     1013      500    103730 12 2001        $       5,998.06     0%      7    2008                       $           -         $      5,998.06 $         5,998.06   $          -
           1FTNF21SX1EB15841 1013      500    103730 12 2001        $      26,000.00     0%      7    2008                       $           -         $     26,000.00 $        26,000.00   $          -
           1FTNF21L91EC17804 1013      500    103730 12 2001        $      23,960.00     0%      7    2008                       $           -         $     23,960.00 $        23,960.00   $          -
           1FTNF21S81EB15840 1013      500    103730 12 2001        $      26,000.00     0%      7    2008                       $           -         $     26,000.00 $        26,000.00   $          -
           3FTNF21L71MA70456 1013      500    103730 12 2001        $      23,230.00     0%      7    2008                       $           -         $     23,230.00 $        23,230.00   $          -
JE111064   1FTNF21S52EB21015 2013      500    103730 12 2002        $      34,378.99     0%      7    2009         11     2010 $          34,379       $     34,378.99 $              -     $      34,379
JE031062   1FTNF21L62EA31414 2013      500    103730 12 2002        $      28,817.06     0%      7    2009          3     2010 $          28,817       $     28,817.06 $              -     $      28,817
           1FTNF21L62EC21780 2013      500    103730 12 2002        $      28,222.86     0%      7    2009                       $           -         $     28,222.86 $        28,222.86   $          -
           1FTNF21S52EB21015 2013      500    103730 12 2002        $         796.87     0%      7    2009                       $           -         $        796.87 $           796.87   $          -
JE111069   1FTNF21L62EA31414 2013      500    103730 12 2002        $         796.87     0%      7    2009         11     2010 $             797       $        796.87 $              -     $         797
           214488UHB328      2013      500    103730 12 2002        $         956.60     0%      7    2009                       $           -         $        956.60 $           956.60   $          -
           214488UHB328      2013      500    103730 12 2002        $       5,618.85     0%      7    2009                       $           -         $      5,618.85 $         5,618.85   $          -
           1NPFLBOX1YD516617 2013      500    103730 12 2002        $      95,975.26     0%     15    2017                       $           -         $     45,321.65 $        51,720.00   $      44,255
           1FDXF46S2YED50804 3013      500    103730 12 2003        $       2,995.04     0%      3    2006                       $           -         $      2,995.04 $         2,995.04   $          -
           1FTNF21L62EC21780 3013      500    103730 12 2003        $       1,729.31     0%      3    2006                       $           -         $      1,729.31 $         1,729.31   $          -


JE101042
JE101061   1FTSE34L02HB50694   3013    500     103730   12   2003   $      22,313.48     0%       7      2010      10     2010    $       22,313       $     19,922.75   $           -      $      22,313
JE101043   1FTYR15E13PB00946   3013    500     103730   12   2003   $      24,271.68     0%       7      2010      10     2010    $       24,272       $     21,671.14   $           -      $      24,272
           3FTNF21L13MB27348   3013    500     103730   12   2003   $      31,251.36     0%       7      2010                     $          -         $     27,158.92   $     31,251.36    $         -
           3FTNX21L93MB43620   3013    500     103730   12   2003   $      32,030.06     0%       7      2010                     $          -         $     27,835.65   $     32,030.06    $         -
           3FTNX21L23MB43619   3013    500     103730   12   2003   $      32,217.72     0%       7      2010                     $          -         $     27,998.73   $     32,217.72    $         -
           JJG0189737          4013    500     103730   12   2004   $       1,842.85     0%       3      2007                     $          -         $      1,842.85   $      1,842.85    $         -
           1FTNF21L62EC21780   4013    500     103730   12   2004   $       3,646.04     0%       5      2009                     $          -         $      3,646.04   $      3,646.04    $         -
JE101044   1HTLDTVN8EHA65121   4013    500     103730   12   2004   $       5,800.00     0%       7      2011      10     2010    $        5,800       $      4,211.90   $           -      $       5,800
           1FTZR15E74TA18006   4013    500     103730   12   2004   $      21,587.95     0%       7      2011                     $          -         $     15,676.96   $     18,760.96    $       2,827
           1FMYU02Z35KA35397   4013    500     103730   12   2004   $      21,483.90     0%       7      2011                     $          -         $     15,601.40   $     18,670.53    $       2,813
           1FMCU92104KB51602   4013    500     103730   12   2004   $      22,174.95     0%       7      2011                     $          -         $     16,103.24   $     19,271.09    $       2,904
           3FTNF21L94MA08139   4013    500     103730   12   2004   $      26,812.14     0%       7      2011                     $          -         $        19,471   $        23,301    $       3,511
           3FTNF21L14MA05851   4013    500     103730   12   2004   $      26,454.29     0%       7      2011                     $          -         $        19,211   $        22,990    $       3,464
           3FTNF21L94MA08139   4013    500     103730   12   2004   $       1,686.40     0%       7      2011                     $          -         $         1,225   $         1,466    $         221



         D:\Docstoc\Working\pdf\                                                                                                                                                                    Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                                 Page 50 of 198
         Washington Water Service Company                        First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                         Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                        12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                  $      619,292
                                                  Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                      Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup     GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                    Fully
                                                    Date in           Original       Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
         Asset Description                         Service           Asset Cost       Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
 TM        Project Name Project #   Dept   GL Acct Mo     Yr             $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         1FDYK84A4MVA36566 4013     500    103730 12 2004        $      28,612.05      0%      7    2011                      $           -        $        20,778 $          24,865   $       3,747
         1GCCS148758226252 5013     500    103730 12 2005        $      16,822.47      0%      7    2012                      $           -        $          9,813 $         12,216   $       4,606
         1GCCS148358220819 5013     500    103730 12 2005        $      16,495.60      0%      7    2012                      $           -        $          9,622 $         11,979   $       4,517
         4KNFC19225L162897 5013     500    103730 12 2005        $      10,792.43      0%      7    2012                      $           -        $          6,296 $          7,837   $       2,955
         1GBHK24U45E314206 5013     500    103730 12 2005        $      34,876.39      0%      7    2012                      $           -        $        20,345 $          25,327   $       9,549
         1GBHK24U75E314670 5013     500    103730 12 2005        $      34,876.39      0%      7    2012                      $           -        $        20,345 $          25,327   $       9,549
         1GBHK24U95E314444 5013     500    103730 12 2005        $      34,847.60      0%      7    2012                      $           -        $        20,328 $          25,306   $       9,542
         1GBHK24U36E144132 5013     500    103730 12 2005        $      35,623.00      0%      7    2012                      $           -        $        20,780 $          25,869   $       9,754
         1GCDT196258265520 5013     500    103730 12 2005        $      24,671.67      0%      7    2012                      $           -        $        14,392 $          17,916   $       6,755
         Communication Equip.              103760 12 1989        $          4,311      0%     10    1999                      $           -        $          4,311 $          4,311   $          -
         Communication Equip.              103760 12 1989        $          8,524      0%     10    1999                      $           -        $          8,524 $          8,524   $          -
         Communication Equip.              103760 12 1989        $             700     0%     10    1999                      $           -        $            700 $            700   $          -
         Communication Equip.              103760 12 1991        $          2,728      0%     10    2001                      $           -        $          2,728 $          2,728   $          -
         Communication Equip.              103760 12 1992        $             847     0%     10    2002                      $           -        $            847 $            847   $          -
         Communication Equip.              103760 12 1992        $             785     0%     10    2002                      $           -        $            785 $            785   $          -
         Communication Equip.              103760 12 1992        $          7,000      0%     10    2002                      $           -        $          7,000 $          7,000   $          -
         Communication Equip.              103760 12 1992        $          1,572      0%     10    2002                      $           -        $          1,572 $          1,572   $          -
         phone                             103760 12 1993        $             486     0%     10    2003                      $           -        $            486 $            486   $          -
         Communication Equip.              103760 12 1993        $             750     0%     10    2003                      $           -        $            750 $            750   $          -
         4-phones                          103760 12 1994        $          1,789      0%     10    2004                      $           -        $          1,789 $          1,789   $          -
         Communication Equip.              103760 12 1994        $          4,023      0%     10    2004                      $           -        $          4,023 $          4,023   $          -
         Communication Equip.              103760 12 1994        $             722     0%     10    2004                      $           -        $            722 $            722   $          -
         6 phones                          103760 12 1995        $             685     0%     10    2005                      $           -        $            685 $            685   $          -
         cell phone                        103760 12 1995        $             135     0%     10    2005                      $           -        $            135 $            135   $          -
         Communication Equip.              103760 12 1995        $          4,634      0%     10    2005                      $           -        $          4,634 $          4,634   $          -
         radio install                     103760 12 1996        $             196     0%      5    2001                      $           -        $            196 $            196   $          -
         radio install                     103760 12 1996        $             138     0%      5    2001                      $           -        $            138 $            138   $          -
         super duty radio                  103760 12 1996        $             122     0%      5    2001                      $           -        $            122 $            122   $          -
         Communication Equip.              103760 12 1996        $          2,728      0%     10    2006                      $           -        $          2,728 $          2,728   $          -
         Communication Equip.              103760 12 1996        $             767     0%     10    2006                      $           -        $            767 $            767   $          -
         Communication Equip.              103760 12 1996        $             649     0%     10    2006                      $           -        $            649 $            649   $          -
         Communication Equip.              103760 12 1996        $             649     0%     10    2006                      $           -        $            649 $            649   $          -
         digital radio                     103760 12 1997        $          6,345      0%     10    2007                      $           -        $          6,345 $          6,345   $          -
         Communication Equip.              103760 12 1997        $             899     0%     10    2007                      $           -        $            899 $            899   $          -
         Communication Equip.              103760 12 1997        $          1,284      0%     10    2007                      $           -        $          1,284 $          1,284   $          -
         Communication Equip.              103760 12 1997        $             643     0%     10    2007                      $           -        $            643 $            643   $          -
         Communication Equip.              103760 12 1997        $          1,585      0%     10    2007                      $           -        $          1,585 $          1,585   $          -
         Communication Equip.              103760 12 1997        $          1,273      0%     10    2007                      $           -        $          1,273 $          1,273   $          -



        D:\Docstoc\Working\pdf\                                                                                                                                                                Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                             Page 51 of 198
         Washington Water Service Company                      First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                      12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                  Fully
                                                  Date in           Original       Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
         Asset Description                       Service           Asset Cost       Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
 TM        Project Name Project # Dept   GL Acct Mo     Yr             $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         Communication Equip.            103760 12 1997        $          3,506      0%     10    2007                      $           -        $          3,506 $          3,506   $          -
         Communication Equip.            103760 12 1997        $          3,781      0%     10    2007                      $           -        $          3,781 $          3,781   $          -
         Communication Equip.            103760 12 1997        $          2,240      0%     10    2007                      $           -        $          2,240 $          2,240   $          -
         radio transfer                  103760 12 1997        $             130     0%     15    2012                      $           -        $            104 $            113   $            17
         radio transfer                  103760 12 1998        $             202     0%      5    2003                      $           -        $            202 $            202   $          -
         Communication Equip.            103760 12 1998        $          1,214      0%     10    2008                      $           -        $          1,214 $          1,214   $          -
         2 pagers                        103760 12 1999        $             147     0%      3    2002                      $           -        $            147 $            147   $          -
         data line                       103760 12 1999        $          2,326      0%     10    2009                      $           -        $          2,326 $          2,326   $          -
         Communication Equip.            103760 12 1999        $          2,150      0%     10    2009                      $           -        $          2,150 $          2,150   $          -
         Communication Equip.            103760 12 1999        $             206     0%     10    2009                      $           -        $            206 $            206   $          -
         Communication Equip.            103760 12 1999        $             243     0%     10    2009                      $           -        $            243 $            243   $          -
         Communication Equip.            103760 12 1999        $          1,205      0%     10    2009                      $           -        $          1,205 $          1,205   $          -
         Communication Equip.            103760 12 1999        $             944     0%     10    2009                      $           -        $            944 $            944   $          -
         Communication Equip.            103760 12 2000        $          7,270      0%     10    2010                      $           -        $          6,604 $          7,270   $          -
         Communication Equip.            103760 12 2000        $          3,484      0%     10    2010                      $           -        $          3,165 $          3,484   $          -
         Communication Equip.            103760 12 2001        $          5,578      0%     10    2011                      $           -        $          4,509 $          5,066   $         511
         Communication Equip.            103760 12 2002        $              82     0%     10    2012                      $           -        $             58 $             66   $            16
         Communication Equip.            103760 12 2003        $          2,525      0%     10    2013                      $           -        $          1,536 $          1,789   $         737
         Communication Equip.            103760 12 2005        $         19,584      0%     10    2015                      $           -        $          7,997 $          9,955   $       9,629
         Power Generation Equip.         103770 12 1993        $          1,512      0%     30    2023                      $           -        $            811 $            861   $         651
         Power Generation Equip.         103770 12 1994        $             135     0%     30    2024                      $           -        $             68 $             72   $            62
         Power Generation Equip.         103770 12 1994        $         22,567      0%     30    2024                      $           -        $        11,346 $          12,098   $      10,469
         Raft Island Acquisition 2001    103770 12 1994        $         20,880      0%     30    2024                      $           -        $        10,498 $          11,194   $       9,686
         Power Generation Equip.         103770 12 1997        $          1,511      0%     30    2027                      $           -        $            609 $            659   $         852
         Power Generation Equip.         103770 12 1997        $         41,532      0%     30    2027                      $           -        $        16,728 $          18,113   $      23,419
         Power Generation Equip.         103770 12 1998        $        395,130      0%     30    2028                      $           -        $       145,979 $        159,150    $     235,981
         Power Generation Equip.         103770 12 1998        $          4,112      0%     30    2028                      $           -        $          1,519 $          1,656   $       2,456
         Power Generation Equipment      103770 12 1998        $         42,819      0%     30    2028                      $           -        $        15,819 $          17,246   $      25,572
         Power Generation Equipment      103770 12 1999        $         39,254      0%     30    2029                      $           -        $        13,194 $          14,502   $      24,752
         Power Generation Equipment      103770 12 1999        $         50,740      0%     30    2029                      $           -        $        17,054 $          18,746   $      31,994
         Power Generation Equipment      103770 12 2000        $          7,532      0%     30    2030                      $           -        $          2,281 $          2,532   $       5,000
         WWS Power Generation Equip      103770 12 2001        $         88,221      0%     30    2031                      $           -        $        23,771 $          26,711   $      61,509
         Power Generation Equipment      103770 12 2002        $         30,894      0%     30    2032                      $           -        $          7,294 $          8,324   $      22,570
         Power Generation Equipment      103770 12 2003        $          6,980      0%     30    2033                      $           -        $          1,415 $          1,648   $       5,332
         Power Generation Equipment      103770 12 2004        $          4,069      0%     30    2034                      $           -        $            689 $            825   $       3,244
         Power Generation Equipment      103770 12 2005        $          4,400      0%     30    2035                      $           -        $            599 $            746   $       3,655
         Power Generation Equipment      103770 12 2005        $          1,168      0%     30    2035                      $           -        $            159 $            198   $         970
         Power Generation Equipment      103770 12 2005        $         26,448      0%     30    2035                      $           -        $          3,600 $          4,481   $      21,966



        D:\Docstoc\Working\pdf\                                                                                                                                                               Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                            Page 52 of 198
         Washington Water Service Company                       First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                        Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                       12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                 $      619,292
                                                 Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                     Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup    GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                   Fully
                                                   Date in           Original       Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
         Asset Description                        Service           Asset Cost       Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
 TM        Project Name Project # Dept    GL Acct Mo     Yr             $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         Power Generation Equipment       103770 12 2005        $         47,676      0%     30    2035                      $           -        $          6,489 $          8,078   $      39,597
         tap machine                      103780 12 1978        $             328     0%      7    1985                      $           -        $            328 $            328   $          -
         locator                          103780 12 1981        $              58     0%     10    1991                      $           -        $             58 $             58   $          -
         monitoring tools                 103780 12 1981        $             229     0%     10    1991                      $           -        $            229 $            229   $          -
         pipe stand                       103780 12 1981        $             169     0%     10    1991                      $           -        $            169 $            169   $          -
         36" wrench                       103780 12 1981        $              41     0%     10    1991                      $           -        $             41 $             41   $          -
         shelves                          103780 12 1982        $             703     0%     10    1992                      $           -        $            703 $            703   $          -
         work bench                       103780 12 1982        $             304     0%     10    1992                      $           -        $            304 $            304   $          -
         box for recorder                 103780 12 1982        $             149     0%     10    1992                      $           -        $            149 $            149   $          -
         bins                             103780 12 1982        $             192     0%     10    1992                      $           -        $            192 $            192   $          -
         conductivity meter               103780 12 1982        $             261     0%     10    1992                      $           -        $            261 $            261   $          -
         construction signs               103780 12 1982        $             502     0%     10    1992                      $           -        $            502 $            502   $          -
         locator                          103780 12 1985        $             730     0%     10    1995                      $           -        $            730 $            730   $          -
         saw                              103780 12 1985        $          1,153      0%     10    1995                      $           -        $          1,153 $          1,153   $          -
         survey equipment                 103780 12 1986        $          1,345      0%     10    1996                      $           -        $          1,345 $          1,345   $          -
         locator transmitter              103780 12 1986        $             182     0%     10    1996                      $           -        $            182 $            182   $          -
         Tools, Shop, and Garage Equip.   103780 12 1987        $             271     0%      6    1993                      $           -        $            271 $            271   $          -
         Tools, Shop, and Garage Equip.   103780 12 1987        $          2,276      0%      6    1993                      $           -        $          2,276 $          2,276   $          -
         Tools, Shop, and Garage Equip.   103780 12 1988        $             444     0%      6    1994                      $           -        $            444 $            444   $          -
         Tools, Shop, and Garage Equip.   103780 12 1988        $             106     0%      6    1994                      $           -        $            106 $            106   $          -
         well probe                       103780 12 1988        $             241     0%      7    1995                      $           -        $            241 $            241   $          -
         drill                            103780 12 1988        $             134     0%      7    1995                      $           -        $            134 $            134   $          -
         recorder                         103780 12 1988        $          1,033      0%     10    1998                      $           -        $          1,033 $          1,033   $          -
         recorder                         103780 12 1988        $          1,030      0%     10    1998                      $           -        $          1,030 $          1,030   $          -
         guage tester                     103780 12 1988        $             825     0%     10    1998                      $           -        $            825 $            825   $          -
         Tools, Shop, and Garage Equip.   103780 12 1989        $             258     0%      6    1995                      $           -        $            258 $            258   $          -
         Tools, Shop, and Garage Equip.   103780 12 1989        $              96     0%      6    1995                      $           -        $             96 $             96   $          -
         Tools, Shop, and Garage Equip.   103780 12 1989        $             118     0%      6    1995                      $           -        $            118 $            118   $          -
         Tools, Shop, and Garage Equip.   103780 12 1989        $             886     0%      6    1995                      $           -        $            886 $            886   $          -
         Tools, Shop, and Garage Equip.   103780 12 1989        $             119     0%      6    1995                      $           -        $            119 $            119   $          -
         Tools, Shop, and Garage Equip.   103780 12 1989        $             411     0%      6    1995                      $           -        $            411 $            411   $          -
         Tools, Shop, and Garage Equip.   103780 12 1989        $             386     0%      6    1995                      $           -        $            386 $            386   $          -
         Tools, Shop, and Garage Equip.   103780 12 1989        $             127     0%      6    1995                      $           -        $            127 $            127   $          -
         thermometer                      103780 12 1989        $             214     0%     10    1999                      $           -        $            214 $            214   $          -
         Tools, Shop, and Garage Equip.   103780 12 1990        $             656     0%      6    1996                      $           -        $            656 $            656   $          -
         Tools, Shop, and Garage Equip.   103780 12 1990        $          2,900      0%      6    1996                      $           -        $          2,900 $          2,900   $          -
         Tools, Shop, and Garage Equip.   103780 12 1990        $          1,422      0%      6    1996                      $           -        $          1,422 $          1,422   $          -
         tools shop truck                 103780 12 1990        $             402     0%      7    1997                      $           -        $            402 $            402   $          -



        D:\Docstoc\Working\pdf\                                                                                                                                                               Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                            Page 53 of 198
         Washington Water Service Company                       First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                        Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                       12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                 $      619,292
                                                 Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                     Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup    GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                   Fully
                                                   Date in           Original       Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
         Asset Description                        Service           Asset Cost       Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
 TM         Project Name Project # Dept   GL Acct Mo     Yr             $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         shop pump                        103780 12 1990        $             138     0%      7    1997                      $           -        $            138 $            138   $          -
         bench grinder                    103780 12 1990        $             205     0%      7    1997                      $           -        $            205 $            205   $          -
         baracades                        103780 12 1990        $             246     0%     10    2000                      $           -        $            246 $            246   $          -
         geophone                         103780 12 1990        $             313     0%     10    2000                      $           -        $            313 $            313   $          -
         truck vise                       103780 12 1991        $             307     0%      5    1996                      $           -        $            307 $            307   $          -
         LAWN MOWER                       103780 12 1991        $             539     0%      5    1996                      $           -        $            539 $            539   $          -
         Tools, Shop, and Garage Equip.   103780 12 1991        $             882     0%      6    1997                      $           -        $            882 $            882   $          -
         Tools, Shop, and Garage Equip.   103780 12 1991        $          2,918      0%      6    1997                      $           -        $          2,918 $          2,918   $          -
         Tools, Shop, and Garage Equip.   103780 12 1991        $             768     0%      6    1997                      $           -        $            768 $            768   $          -
         Tools, Shop, and Garage Equip.   103780 12 1991        $             433     0%      6    1997                      $           -        $            433 $            433   $          -
         Tools, Shop, and Garage Equip.   103780 12 1991        $             852     0%      6    1997                      $           -        $            852 $            852   $          -
         well probe                       103780 12 1991        $             290     0%     10    2001                      $           -        $            290 $            290   $          -
         well probe cable                 103780 12 1991        $             173     0%     10    2001                      $           -        $            173 $            173   $          -
         service line tool                103780 12 1991        $             678     0%     10    2001                      $           -        $            678 $            678   $          -
         jackhammer                       103780 12 1991        $             283     0%     10    2001                      $           -        $            283 $            283   $          -
         45NFS1010M1001345                103780 12 1991        $             813     0%     10    2001                      $           -        $            813 $            813   $          -
         pumphouse heater                 103780 12 1991        $             112     0%     10    2001                      $           -        $            112 $            112   $          -
         shut off tool                    103780 12 1992        $             185     0%      5    1997                      $           -        $            185 $            185   $          -
         Tools, Shop, and Garage Equip.   103780 12 1992        $             749     0%      6    1998                      $           -        $            749 $            749   $          -
         Tools, Shop, and Garage Equip.   103780 12 1992        $             582     0%      6    1998                      $           -        $            582 $            582   $          -
         Tools, Shop, and Garage Equip.   103780 12 1992        $             125     0%      6    1998                      $           -        $            125 $            125   $          -
         Tools, Shop, and Garage Equip.   103780 12 1992        $             950     0%      6    1998                      $           -        $            950 $            950   $          -
         pipe vise                        103780 12 1992        $             173     0%     10    2002                      $           -        $            173 $            173   $          -
         revers drill                     103780 12 1992        $             146     0%     10    2002                      $           -        $            146 $            146   $          -
         spray painter                    103780 12 1992        $             484     0%     10    2002                      $           -        $            484 $            484   $          -
         k o punch                        103780 12 1992        $             112     0%     10    2002                      $           -        $            112 $            112   $          -
         Raft Island Acquisition 2001     103780 12 1992        $          9,811      0%     10    2002                      $           -        $          9,811 $          9,811   $          -
         socket set                       103780 12 1993        $             107     0%      5    1998                      $           -        $            107 $            107   $          -
         chipper                          103780 12 1993        $             691     0%      5    1998                      $           -        $            691 $            691   $          -
         3 shut off tools                 103780 12 1993        $             544     0%      5    1998                      $           -        $            544 $            544   $          -
         cutter tool                      103780 12 1993        $             397     0%      5    1998                      $           -        $            397 $            397   $          -
         Tools, Shop, and Garage Equip.   103780 12 1993        $             785     0%      6    1999                      $           -        $            785 $            785   $          -
         Tools, Shop, and Garage Equip.   103780 12 1993        $             185     0%      6    1999                      $           -        $            185 $            185   $          -
         Tools, Shop, and Garage Equip.   103780 12 1994        $             378     0%      7    2001                      $           -        $            378 $            378   $          -
         Tools, Shop, and Garage Equip.   103780 12 1994        $          2,435      0%      7    2001                      $           -        $          2,435 $          2,435   $          -
         Tools, Shop, and Garage Equip.   103780 12 1994        $             357     0%      7    2001                      $           -        $            357 $            357   $          -
         Tools, Shop, and Garage Equip.   103780 12 1994        $             409     0%      7    2001                      $           -        $            409 $            409   $          -
         Tools, Shop, and Garage Equip.   103780 12 1994        $          1,194      0%      7    2001                      $           -        $          1,194 $          1,194   $          -



        D:\Docstoc\Working\pdf\                                                                                                                                                                Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                             Page 54 of 198
         Washington Water Service Company                       First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                        Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                       12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                 $      619,292
                                                 Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                     Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup    GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                   Fully
                                                   Date in           Original       Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
         Asset Description                        Service           Asset Cost       Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
 TM         Project Name Project # Dept   GL Acct Mo     Yr             $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         shop tools                       103780 12 1994        $          1,068      0%     10    2004                      $           -        $          1,068 $          1,068   $          -
         shop stereo                      103780 12 1994        $             216     0%     10    2004                      $           -        $            216 $            216   $          -
         shop tools                       103780 12 1994        $              81     0%     10    2004                      $           -        $             81 $             81   $          -
         shop shelves                     103780 12 1994        $          2,698      0%     15    2009                      $           -        $          2,698 $          2,698   $          -
         Tools, Shop, and Garage Equip.   103780 12 1995        $          9,884      0%      6    2001                      $           -        $          9,884 $          9,884   $          -
         Tools, Shop, and Garage Equip.   103780 12 1995        $          1,495      0%      6    2001                      $           -        $          1,495 $          1,495   $          -
         Tools, Shop, and Garage Equip.   103780 12 1995        $             371     0%      6    2001                      $           -        $            371 $            371   $          -
         Tools, Shop, and Garage Equip.   103780 12 1995        $             848     0%      6    2001                      $           -        $            848 $            848   $          -
         Tools, Shop, and Garage Equip.   103780 12 1995        $             112     0%      6    2001                      $           -        $            112 $            112   $          -
         band saw                         103780 12 1995        $             300     0%     10    2005                      $           -        $            300 $            300   $          -
         41453W truck tools               103780 12 1995        $             101     0%     10    2005                      $           -        $            101 $            101   $          -
         chlorinator shop                 103780 12 1995        $             199     0%     10    2005                      $           -        $            199 $            199   $          -
         tube cutters (4)                 103780 12 1995        $             122     0%     10    2005                      $           -        $            122 $            122   $          -
         weil wrench                      103780 12 1995        $              42     0%     10    2005                      $           -        $             42 $             42   $          -
         2 measuring tapers               103780 12 1995        $              92     0%     10    2005                      $           -        $             92 $             92   $          -
         Tools, Shop, and Garage Equip.   103780 12 1996        $             574     0%      6    2002                      $           -        $            574 $            574   $          -
         Tools, Shop, and Garage Equip.   103780 12 1996        $             920     0%      6    2002                      $           -        $            920 $            920   $          -
         Tools, Shop, and Garage Equip.   103780 12 1996        $             147     0%      6    2002                      $           -        $            147 $            147   $          -
         Tools, Shop, and Garage Equip.   103780 12 1996        $          4,044      0%      6    2002                      $           -        $          4,044 $          4,044   $          -
         trash pump                       103780 12 1996        $               6     0%     10    2006                      $           -        $              6 $              6   $          -
         12V drill                        103780 12 1996        $               6     0%     10    2006                      $           -        $              6 $              6   $          -
         voltage meter                    103780 12 1996        $              97     0%     10    2006                      $           -        $             97 $             97   $          -
         chlorine tester                  103780 12 1996        $              42     0%     10    2006                      $           -        $             42 $             42   $          -
         locator                          103780 12 1996        $          1,315      0%     10    2006                      $           -        $          1,315 $          1,315   $          -
         pressure washer                  103780 12 1996        $          1,245      0%     10    2006                      $           -        $          1,245 $          1,245   $          -
         drill set                        103780 12 1996        $              60     0%     15    2011                      $           -        $             53 $             57   $             4
         misc tools                       103780 12 1996        $             150     0%     15    2011                      $           -        $            131 $            141   $             9
         shop theft loss                  103780 12 1996        $             637     0%     15    2011                      $           -        $            556 $            598   $            39
         truck vise                       103780 12 1996        $             339     0%     15    2011                      $           -        $            296 $            318   $            21
         backhoe trailer at NW            103780 12 1996        $          1,120      0%     15    2011                      $           -        $            977 $          1,051   $            68
         tuck vise                        103780 12 1996        $             480     0%     15    2011                      $           -        $            418 $            450   $            29
         jJP truck tools                  103780 12 1996        $             190     0%     15    2011                      $           -        $            165 $            178   $            12
         Tools, Shop, and Garage Equip.   103780 12 1997        $             760     0%      6    2003                      $           -        $            760 $            760   $          -
         Tools, Shop, and Garage Equip.   103780 12 1997        $             277     0%      6    2003                      $           -        $            277 $            277   $          -
         Tools, Shop, and Garage Equip.   103780 12 1997        $          1,019      0%      6    2003                      $           -        $          1,019 $          1,019   $          -
         Tools, Shop, and Garage Equip.   103780 12 1997        $             705     0%      6    2003                      $           -        $            705 $            705   $          -
         Tools, Shop, and Garage Equip.   103780 12 1997        $             744     0%      6    2003                      $           -        $            744 $            744   $          -
         Tools, Shop, and Garage Equip.   103780 12 1997        $             248     0%      6    2003                      $           -        $            248 $            248   $          -



        D:\Docstoc\Working\pdf\                                                                                                                                                                Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                             Page 55 of 198
         Washington Water Service Company                       First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                        Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                       12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                 $      619,292
                                                 Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                     Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup    GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                   Fully
                                                   Date in           Original       Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
         Asset Description                        Service           Asset Cost       Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
 TM        Project Name Project # Dept    GL Acct Mo     Yr             $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         Tools, Shop, and Garage Equip.   103780 12 1997        $             216     0%      6    2003                      $           -        $            216 $            216   $          -
         2 well provbes                   103780 12 1997        $             688     0%     10    2007                      $           -        $            688 $            688   $          -
         pressure recorder                103780 12 1997        $             910     0%     10    2007                      $           -        $            910 $            910   $          -
         misc tools                       103780 12 1998        $             116     0%      5    2003                      $           -        $            116 $            116   $          -
         Tools, Shop, and Garage Equip.   103780 12 1998        $          1,077      0%      6    2004                      $           -        $          1,077 $          1,077   $          -
         Tools, Shop, and Garage Equip.   103780 12 1998        $             311     0%      6    2004                      $           -        $            311 $            311   $          -
         Tools, Shop, and Garage Equip.   103780 12 1998        $             195     0%      6    2004                      $           -        $            195 $            195   $          -
         weedeater                        103780 12 1998        $             410     0%      7    2005                      $           -        $            410 $            410   $          -
         scroll saw                       103780 12 1998        $             193     0%     10    2008                      $           -        $            193 $            193   $          -
         drill press                      103780 12 1998        $             244     0%     10    2008                      $           -        $            244 $            244   $          -
         plate compactor                  103780 12 1998        $          2,275      0%     10    2008                      $           -        $          2,275 $          2,275   $          -
         gas blower                       103780 12 1999        $             464     0%      3    2002                      $           -        $            464 $            464   $          -
         asbestos protective gear         103780 12 1999        $             398     0%      3    2002                      $           -        $            398 $            398   $          -
         generator retrofits              103780 12 1999        $          4,496      0%      5    2004                      $           -        $          4,496 $          4,496   $          -
         Tools, Shop, and Garage Equip.   103780 12 1999        $          3,096      0%      6    2005                      $           -        $          3,096 $          3,096   $          -
         Tools, Shop, and Garage Equip.   103780 12 1999        $          1,621      0%      6    2005                      $           -        $          1,621 $          1,621   $          -
         Tools, Shop, and Garage Equip.   103780 12 1999        $             407     0%      6    2005                      $           -        $            407 $            407   $          -
         generators                       103780 12 1999        $        155,872      0%     10    2009                      $           -        $       155,872 $        155,872    $          -
         Tools, Shop, and Garage Equip.   103780 12 2000        $         14,867      0%      6    2006                      $           -        $        14,867 $          14,867   $          -
         Atlas Acquisition 2001           103780 12 2000        $         45,758      0%     10    2010                      $           -        $        41,564 $          45,758   $          -
         WWS Tools                        103780 12 2001        $         13,501      0%     10    2011                      $           -        $        10,913 $          12,263   $       1,238
         Tools, Shop, and Garage Equip.   103780 12 2002        $          6,005      0%     10    2012                      $           -        $          4,254 $          4,854   $       1,151
         Well probe                       103780 12 2002        $             525     0%     10    2012                      $           -        $            372 $            424   $         101
         Tools, Shop, and Garage Equip.   103780 12 2003        $          7,177      0%     10    2013                      $           -        $          4,366 $          5,084   $       2,093
         Tools, Shop, and Garage Equip.   103780 12 2004        $          3,100      0%     10    2014                      $           -        $          1,576 $          1,886   $       1,214
         Tools, Shop, and Garage Equip.   103780 12 2004        $          8,828      0%     10    2014                      $           -        $          4,488 $          5,371   $       3,458
         Tools, Shop, and Garage Equip.   103780 12 2005        $         67,749      0%     10    2015                      $           -        $        27,664 $          34,439   $      33,310
         Tools, Shop, and Garage Equip.   103780 12 2005        $         10,586      0%     10    2015                      $           -        $          4,323 $          5,381   $       5,205
         Tools, Shop, and Garage Equip.   103780 12 2005        $          1,711      0%     10    2015                      $           -        $            699 $            870   $         841
         Tools, Shop, and Garage Equip.   103780 12 2005        $         30,458      0%     10    2015                      $           -        $        12,437 $          15,483   $      14,975
         Sales Tax on 2005 Purchase       103780 12 2005        $              88     0%     10    2015                      $           -        $             36 $             45   $            43
         Other source plant               103790 12 1968        $             943     0%     50    2018                      $           -        $            775 $            794   $         149
         Other source plant               103790 12 1969        $          4,301      0%     50    2019                      $           -        $          3,448 $          3,534   $         767
         Other source plant               103790 12 1972        $          3,211      0%     50    2022                      $           -        $          2,381 $          2,446   $         765
         Other source plant               103790 12 1973        $          1,879      0%     50    2023                      $           -        $          1,356 $          1,394   $         485
         Other source plant               103790 12 1977        $          2,145      0%     50    2027                      $           -        $          1,376 $          1,419   $         726
         Other source plant               103790 12 1979        $         10,063      0%     50    2029                      $           -        $          6,055 $          6,256   $       3,807
         Other source plant               103790 12 1980        $          9,961      0%     50    2030                      $           -        $          5,794 $          5,993   $       3,968



        D:\Docstoc\Working\pdf\                                                                                                                                                                Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                             Page 56 of 198
         Washington Water Service Company                      First Year            Second Year                              Prior Values       $    12,656,543   $    13,622,264
         UW-090733                                       Mo           Yr              Mo     Yr                                 Change           $           -     $       346,429
         For the test period ending                      12          2010              0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $       619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL            Lookup Lookup Copy fx     HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                   Fully
                                                Date in             Original        Salvage Svc Depreciat                Asset                              Accumulated                Orig Cost (-)
         Asset Description                     Service             Asset Cost        Value   Life   ed                 Disposal                              Depreciation           .   Ending A/D
 TM        Project Name Project # Dept GL Acct Mo     Yr               $               %     Yrs    Yr        Mo.      Yr.          $                Beginning          Ending
         Other source plant            103790 12 1981          $             163      0%     50    2031                     $           -        $             92 $             95    $            68
         Other source plant            103790 12 1982          $           7,866      0%     50    2032                     $           -        $          4,261 $          4,418    $        3,448
         Other source plant            103790 12 1983          $           1,380      0%     50    2033                     $           -        $            720 $            747    $          633
         Other source plant            103790 12 1984          $             415      0%     50    2034                     $           -        $            208 $            216    $          199
         Other source plant            103790 12 1985          $         14,969       0%     50    2035                     $           -        $          7,210 $          7,509    $        7,460
         Other source plant            103790 12 1986          $             479      0%     15    2001                     $           -        $            479 $            479    $          -
         Other source plant            103790 12 1986          $         11,077       0%     50    2036                     $           -        $          5,114 $          5,335    $        5,742
         Other source plant            103790 12 1987          $           3,297      0%     50    2037                     $           -        $          1,456 $          1,522    $        1,775
         Other source plant            103790 12 1988          $           6,553      0%     50    2038                     $           -        $          2,763 $          2,894    $        3,659
         Atlas Acquisition 2001        103790 12 1989          $         22,548       0%     35    2024                     $           -        $        12,938 $          13,582    $        8,965
         Other source plant            103790 12 1989          $           6,409      0%     50    2039                     $           -        $          2,574 $          2,702    $        3,707
         Other source plant            103790 12 1990          $         12,675       0%     50    2040                     $           -        $          4,838 $          5,091    $        7,584
         Other source plant            103790 12 1991          $         12,205       0%     50    2041                     $           -        $          4,414 $          4,658    $        7,547
         Other source plant            103790 12 1992          $           4,080      0%     15    2007                     $           -        $          4,080 $          4,080    $          -
         Other source plant            103790 12 1992          $         20,435       0%     50    2042                     $           -        $          6,982 $          7,391    $      13,044
         Other source plant            103790 12 1993          $         10,675       0%     50    2043                     $           -        $          3,434 $          3,647    $        7,027
         Other source plant            103790 12 1994          $         20,063       0%     40    2034                     $           -        $          7,565 $          8,067    $      11,996
         Other source plant            103790 12 1995          $           6,465      0%     40    2035                     $           -        $          2,276 $          2,438    $        4,027
         Other source plant            103790 12 1996          $         23,348       0%     50    2046                     $           -        $          6,109 $          6,576    $      16,772
         Other source plant            103790 12 1997          $           7,117      0%     40    2037                     $           -        $          2,150 $          2,328    $        4,789
         Other source plant            103790 12 1998          $           2,166      0%     30    2028                     $           -        $            800 $            872    $        1,293
         Other source plant            103790 12 1999          $           3,323      0%     35    2034                     $           -        $            957 $          1,052    $        2,270
         Other source plant            103790 12 2000          $           1,266      0%     35    2035                     $           -        $            329 $            365    $          902
         Other source plant            103790 12 2000          $           1,761      0%     35    2035                     $           -        $            457 $            507    $        1,253
         WWS Other Source              103790 12 2001          $           3,418      0%     35    2036                     $           -        $            789 $            887    $        2,531
         Other source plant            103790 12 2002          $         61,868       0%     35    2037                     $           -        $        12,521 $          14,289    $      47,580
         Other source plant            103790 12 2003          $        199,361       0%     35    2038                     $           -        $        34,651 $          40,347    $     159,014
         Other source plant            103790 12 2004          $           2,382      0%     35    2039                     $           -        $            346 $            414    $        1,968
         Other source plant            103790 12 2005          $             269      0%     35    2040                     $           -        $             31 $             39    $          230
         Other source plant            103790 12 2005          $           2,032      0%     35    2040                     $           -        $            237 $            295    $        1,737
         Other source plant            103790 12 2005          $         46,379       0%     35    2040                     $           -        $          5,411 $          6,736    $      39,643
         Other source plant            103790 12 2005          $           6,373      0%     35    2040                     $           -        $            744 $            926    $        5,448
         Atlas Dev Acquisition         105000 12 2001          $        103,949       0%     35    2036                     $           -        $        24,007 $          26,977    $      76,971
         Mainland View Manor           105000 12 2001          $          (1,931)     0%     35    2036                     $           -        $           (446) $          (501)   $       (1,430)
         Raft Island                   105000 12 2001          $           4,694      0%     35    2036                     $           -        $          1,084 $          1,218    $        3,476
         Mirrormont Water System       105000 1     2002       $        256,489       0%     35    2037                     $           -        $        58,626 $          65,954    $     190,535
         GBW                           105000 12 2005          $         17,862       0%     35    2040                     $           -        $          2,084 $          2,594    $      15,267
         Water system plan             103030 12 2006          $         67,691      10%      6    2012                     $           -        $        31,307 $          41,461    $      26,230



        D:\Docstoc\Working\pdf\                                                                                                                                                               Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                            Page 57 of 198
         Washington Water Service Company                      First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                      12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                  Fully
                                                Date in             Original       Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
         Asset Description                     Service             Asset Cost       Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
 TM        Project Name Project # Dept GL Acct Mo     Yr               $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         Delphi Daubel 18650            103061 12 2006         $          1,408      0%    ##### 1E+300                     $           -        $              0 $              0   $       1,408
         Palmer Lake                    103061 12 2006         $             600     0%    ##### 1E+300                     $           -        $              0 $              0   $         600
         Shaak G2-28091                 103062 12 2006         $              50     0%    ##### 1E+300                     $           -        $              0 $              0   $           50
         Seacliff G2-29440              103062 12 2006         $              50     0%    ##### 1E+300                     $           -        $              0 $              0   $           50
         Nordal                         103062 12 2006         $          8,572      0%    ##### 1E+300                     $           -        $              0 $              0   $       8,572
         Peacock Hill                   103062 12 2006         $         34,288      0%    ##### 1E+300                     $           -        $              0 $              0   $      34,288
         COLE                           103150 12 2006         $             739     0%      25   2031                      $           -        $             91 $            121   $         618
         JOHANSEN                       103150 12 2006         $         26,385      0%      25   2031                      $           -        $          3,254 $          4,310   $      22,076
         MINTERBROOK                    103150 12 2006         $          1,320      0%      25   2031                      $           -        $            163 $            216   $       1,104
         JACKSON LAKE                   103150 12 2006         $             223     0%      25   2031                      $           -        $             27 $             36   $         186
         PALMER LAKE                    103150 12 2006         $             907     0%      25   2031                      $           -        $            112 $            148   $         759
         PEACOCK HILL                   103150 12 2006         $              35     0%      25   2031                      $           -        $              4 $              6   $           29
         POINT EVANS                    103150 12 2006         $          2,777      0%      25   2031                      $           -        $            343 $            454   $       2,324
         HOPKINS #1                     103150 12 2006         $          4,899      0%      25   2031                      $           -        $            604 $            800   $       4,099
         BUCKLIN                        103150 12 2006         $          2,705      0%      25   2031                      $           -        $            334 $            442   $       2,263
         INLET HEIGHTS                  103210 12 2006         $              28     0%      35   2041                      $           -        $              2 $              3   $           25
         KAREN PLACE                    103210 12 2006         $             172     0%      35   2041                      $           -        $             15 $             20   $         152
         HENDERSON BLVD                 103210 12 2006         $              90     0%      35   2041                      $           -        $              8 $             11   $           80
         CAMELOT/WEST. SKIES            103210 12 2006         $             311     0%      35   2041                      $           -        $             27 $             36   $         275
         ANDREWS FIRST                  103210 12 2006         $             218     0%      35   2041                      $           -        $             19 $             25   $         193
         LAKE LAWRENCE                  103210 12 2006         $         29,521      0%      35   2041                      $           -        $          2,601 $          3,444   $      26,077
         CRYSTAL SPRINGS                103210 12 2006         $             170     0%      35   2041                      $           -        $             15 $             20   $         150
         SIMMONS COURT                  103210 12 2006         $              70     0%      35   2041                      $           -        $              6 $              8   $           61
         MINTERBROOK                    103210 12 2006         $          3,961      0%      35   2041                      $           -        $            349 $            462   $       3,498
         PALMER LAKE                    103210 12 2006         $          1,594      0%      35   2041                      $           -        $            140 $            186   $       1,408
         WICKS LAKE RANCHES             103210 12 2006         $          3,631      0%      35   2041                      $           -        $            320 $            424   $       3,208
         HOPKINS #1                     103210 12 2006         $             701     0%      35   2041                      $           -        $             62 $             82   $         619
         PEACOCK HILL                   103210 12 2006         $         13,341      0%      35   2041                      $           -        $          1,175 $          1,556   $      11,784
         HOPKINS #1                     103210 12 2006         $         22,217      0%      35   2041                      $           -        $          1,957 $          2,592   $      19,625
                                        103210 12 2006
         BUCKLIN (Reclassify 2005 Purchase)                    $         25,597      0%      35   2041                      $           -        $          2,255 $          2,986   $      22,610
         ALLYN                          103240 12 2006         $          3,934      0%      20   2026                      $           -        $            606 $            803   $       3,131
         ALPINEWOOD                     103240 12 2006         $          4,165      0%      20   2026                      $           -        $            642 $            850   $       3,315
         HINTZVILLE ACRES               103240 12 2006         $          4,980      0%      20   2026                      $           -        $            768 $          1,017   $       3,963
         FOXHALL                        103240 12 2006         $             540     0%      20   2026                      $           -        $             83 $            110   $         430
         WIND N TIDE                    103240 12 2006         $             655     0%      20   2026                      $           -        $            101 $            134   $         521
         CEDAR CREST                    103240 12 2006         $             488     0%      20   2026                      $           -        $             75 $            100   $         388
         COLE, BRUCE WS                 103240 12 2006         $          1,902      0%      20   2026                      $           -        $            293 $            388   $       1,514
         ZIMMERMAN                      103240 12 2006         $          1,263      0%      20   2026                      $           -        $            195 $            258   $       1,005



        D:\Docstoc\Working\pdf\                                                                                                                                                              Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                           Page 58 of 198
         Washington Water Service Company                      First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                      12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                  Fully
                                                Date in             Original       Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
         Asset Description                     Service             Asset Cost       Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
 TM        Project Name Project # Dept GL Acct Mo     Yr               $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         LAKE LAWRENCE                 103240 12 2006          $          8,818      0%     20    2026                      $           -        $          1,359 $          1,800   $       7,018
         SIMMONS COURT                 103240 12 2006          $          2,516      0%     20    2026                      $           -        $            388 $            514   $       2,003
         HOLIDAY RANCHETTES            103240 12 2006          $          2,229      0%     20    2026                      $           -        $            344 $            455   $       1,774
         HORIZON WEST                  103240 12 2006          $             847     0%     20    2026                      $           -        $            131 $            173   $         674
         JOHANSON                      103240 12 2006          $          7,876      0%     20    2026                      $           -        $          1,214 $          1,608   $       6,268
         KOPACHUCK                     103240 12 2006          $             778     0%     20    2026                      $           -        $            120 $            159   $         619
         LEE                           103240 12 2006          $          1,108      0%     20    2026                      $           -        $            171 $            226   $         882
         MINTERBROOK                   103240 12 2006          $             708     0%     20    2026                      $           -        $            109 $            145   $         563
         LAKE MINTERWOOD               103240 12 2006          $             100     0%     20    2026                      $           -        $             15 $             20   $           80
         MIRRORMONT SERVICES           103240 12 2006          $          2,225      0%     20    2026                      $           -        $            343 $            454   $       1,771
         JACKSON LAKE SOUTH            103240 12 2006          $          8,802      0%     20    2026                      $           -        $          1,357 $          1,797   $       7,005
         PHELPS RD                     103240 12 2006          $             786     0%     20    2026                      $           -        $            121 $            160   $         625
         OLALLA                        103240 12 2006          $          4,642      0%     20    2026                      $           -        $            716 $            948   $       3,694
         PALMER LAKE                   103240 12 2006          $         56,355      0%     20    2026                      $           -        $          8,688 $         11,506   $      44,849
         PEACOCK HILL                  103240 12 2006          $          2,234      0%     20    2026                      $           -        $            344 $            456   $       1,778
         PEDERSON SYSTEM               103240 12 2006          $             145     0%     20    2026                      $           -        $             22 $             30   $         115
         BUCKLIN                       103240 12 2006          $         10,279      0%     20    2026                      $           -        $          1,585 $          2,099   $       8,180
         POINT EVANS                   103240 12 2006          $         22,744      0%     20    2026                      $           -        $          3,506 $          4,644   $      18,101
         RAFT ISLAND                   103240 12 2006          $             574     0%     20    2026                      $           -        $             89 $            117   $         457
         RED CEDAR ESTATES             103240 12 2006          $             666     0%     20    2026                      $           -        $            103 $            136   $         530
         ROLLING FIRS/EVERGREEN TER    103240 12 2006          $          4,645      0%     20    2026                      $           -        $            716 $            948   $       3,696
         ROSEMOUNT / CEDAR CREST 103240 12 2006                $              98     0%     20    2026                      $           -        $             15 $             20   $           78
         S&I                           103240 12 2006          $             743     0%     20    2026                      $           -        $            115 $            152   $         591
         SEA CLIFF                     103240 12 2006          $             595     0%     20    2026                      $           -        $             92 $            122   $         474
         SEA VIEW                      103240 12 2006          $          3,527      0%     20    2026                      $           -        $            544 $            720   $       2,807
         SPRUCE ROAD                   103240 12 2006          $          2,442      0%     20    2026                      $           -        $            377 $            499   $       1,944
         SUNSHINE ACRES                103240 12 2006          $          4,567      0%     20    2026                      $           -        $            704 $            932   $       3,635
         WICKS LAKE RANCHES            103240 12 2006          $          1,350      0%     20    2026                      $           -        $            208 $            276   $       1,074
         HOPKINS #1                    103240 12 2006          $         16,102      0%     20    2026                      $           -        $          2,482 $          3,287   $      12,814
         ALPINE HILLS                  103320 12 2006          $          2,238      0%     35    2041                      $           -        $            197 $            261   $       1,977
         BELWOOD PARK                  103320 12 2006          $             680     0%     35    2041                      $           -        $             60 $             79   $         601
         FOUR CORNERS                  103320 12 2006          $          6,254      0%     35    2041                      $           -        $            551 $            730   $       5,525
         LAKE LAWRENCE                 103320 12 2006          $        135,165      0%     35    2041                      $           -        $        11,907 $          15,769   $     119,396
         JOHANSON                      103320 12 2006          $              18     0%     35    2041                      $           -        $              2 $              2   $           16
         LAKE TUCK                     103320 12 2006          $          1,563      0%     35    2041                      $           -        $            138 $            182   $       1,380
         ROLLING FIRS/EVERGREEN TER    103320 12 2006          $             337     0%     35    2041                      $           -        $             30 $             39   $         298
         STRATTONWOOD                  103320 12 2006          $         10,918      0%     35    2041                      $           -        $            962 $          1,274   $       9,644
         SUNSHINE ACRES                103320 12 2006          $         22,049      0%     35    2041                      $           -        $          1,942 $          2,572   $      19,476



        D:\Docstoc\Working\pdf\                                                                                                                                                              Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                           Page 59 of 198
         Washington Water Service Company                      First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                      12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                  Fully
                                                  Date in           Original       Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
         Asset Description                       Service           Asset Cost       Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
 TM        Project Name Project # Dept   GL Acct Mo     Yr             $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         WINNWOOD                        103320 12 2006        $          2,133      0%     35    2041                      $           -        $            188 $            249   $       1,884
         GREENWOOD                       103420 12 2006        $             293     0%     30    2036                      $           -        $             30 $             40   $         253
         LITTLE TREE                     103420 12 2006        $          1,954      0%     30    2036                      $           -        $            201 $            266   $       1,688
         ROBINHOOD TERRACE               103420 12 2006        $             461     0%     30    2036                      $           -        $             47 $             63   $         398
         RAINFOREST GREENHOUSE           103420 12 2006        $             380     0%     30    2036                      $           -        $             39 $             52   $         328
         WIND N TIDES                    103420 12 2006        $             488     0%     30    2036                      $           -        $             50 $             66   $         422
         CEDAR CREST                     103420 12 2006        $             275     0%     30    2036                      $           -        $             28 $             37   $         238
         CEDAR GROVE                     103420 12 2006        $             422     0%     30    2036                      $           -        $             43 $             57   $         365
         CLIFTON                         103420 12 2006        $             352     0%     30    2036                      $           -        $             36 $             48   $         304
         MAYVOLT HILLS                   103420 12 2006        $             624     0%     30    2036                      $           -        $             64 $             85   $         539
         SEHMEL ROAD WS                  103420 12 2006        $             325     0%     30    2036                      $           -        $             33 $             44   $         281
         HORIZON WEST                    103420 12 2006        $             938     0%     30    2036                      $           -        $             96 $            128   $         810
         CRESCENT VALLEY #333            103420 12 2006        $             437     0%     30    2036                      $           -        $             45 $             59   $         377
         CRAMER ROAD                     103420 12 2006        $             407     0%     30    2036                      $           -        $             42 $             55   $         352
         MIRRORMONT                      103420 12 2006        $          3,447      0%     30    2036                      $           -        $            354 $            469   $       2,978
         CLASSIC HEIGHTS                 103420 12 2006        $          1,600      0%     30    2036                      $           -        $            164 $            218   $       1,382
         PALMER LAKE                     103420 12 2006        $             499     0%     30    2036                      $           -        $             51 $             68   $         431
         PEACOCK HILL                    103420 12 2006        $             787     0%     30    2036                      $           -        $             81 $            107   $         680
         BUCKLIN                         103420 12 2006        $        105,249      0%     29    2035                      $           -        $        11,190 $          14,820   $      90,429
         RONDELAY MEADOWS                103420 12 2006        $          1,593      0%     30    2036                      $           -        $            164 $            217   $       1,377
         SEA CLIFF ESTATES               103420 12 2006        $          2,190      0%     30    2036                      $           -        $            225 $            298   $       1,892
         SUNSHINE ACRES                  103420 12 2006        $             678     0%     30    2036                      $           -        $             70 $             92   $         586
         BUCHOLZ                         103420 12 2006        $             380     0%     30    2036                      $           -        $             39 $             52   $         328
         Other source plant -35          103420 12 2006        $         32,588      0%     30    2036                      $           -        $          3,349 $          4,436   $      28,152
         NORDAL                          103431 12 2006        $             277     0%     50    2056                      $           -        $             17 $             23   $         254
         FOXHALL                         103431 12 2006        $          3,019      0%     50    2056                      $           -        $            186 $            247   $       2,773
         CEDAR CREST                     103431 12 2006        $              29     0%     50    2056                      $           -        $              2 $              2   $           27
         KOPACHUCK                       103431 12 2006        $          1,036      0%     50    2056                      $           -        $             64 $             85   $         952
         LAWRENCE ROAD                   103431 12 2006        $         14,585      0%     50    2056                      $           -        $            899 $          1,191   $      13,394
         MINTERBROOK                     103431 12 2006        $          1,927      0%     50    2056                      $           -        $            119 $            157   $       1,769
         LAKE MINTERWOOD                 103431 12 2006        $             567     0%     50    2056                      $           -        $             35 $             46   $         521
         PALMER LAKE                     103431 12 2006        $          9,832      0%     50    2056                      $           -        $            606 $            803   $       9,029
         PARKVIEW TERRACE**              103431 12 2006        $          1,045      0%     50    2056                      $           -        $             64 $             85   $         960
         PEACOCK HILL                    103431 12 2006        $         34,443      0%     50    2056                      $           -        $          2,124 $          2,813   $      31,630
         BUCKLIN                         103431 12 2006        $        230,706      0%     49    2055                      $           -        $        14,517 $          19,226   $     211,481
         POINT EVANS                     103431 12 2006        $         77,773      0%     50    2056                      $           -        $          4,796 $          6,351   $      71,421
         QUISTORFF                       103431 12 2006        $          1,652      0%     50    2056                      $           -        $            102 $            135   $       1,517
         S&I                             103431 12 2006        $         48,225      0%     50    2056                      $           -        $          2,974 $          3,938   $      44,287



        D:\Docstoc\Working\pdf\                                                                                                                                                              Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                           Page 60 of 198
         Washington Water Service Company                      First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                      12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                  Fully
                                                 Date in            Original       Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
         Asset Description                      Service            Asset Cost       Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
 TM        Project Name Project # Dept GL Acct Mo      Yr              $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         SEA CLIFF ESTATES               103431 12 2006        $         21,906      0%     50    2056                      $           -        $          1,351 $          1,789   $      20,117
         WICKS LAKE RANCHES              103431 12 2006        $          1,796      0%     50    2056                      $           -        $            111 $            147   $       1,649
         HOPKINS                         103431 12 2006        $         14,160      0%     50    2056                      $           -        $            873 $          1,156   $      13,004
         Meters All Systems 2006         103460 12 2006        $         71,285     10%     20    2026                      $           -        $          9,891 $         13,099   $      58,186
         Other source plant -32          103460 12 2006        $         13,006     10%     20    2026                      $           -        $          1,805 $          2,390   $      10,616
         PALMER LAKE                     103480 12 2006        $         10,394      5%     40    2046                      $           -        $            761 $          1,008   $       9,386
         SEA CLIFF ESTATES               103480 12 2006        $         16,463      5%     40    2046                      $           -        $          1,206 $          1,597   $      14,866
         POINT EVANS                     103480 12 2006        $         21,376      5%     40    2046                      $           -        $          1,565 $          2,073   $      19,303
         S&I                             103480 12 2006        $          7,120      5%     40    2046                      $           -        $            521 $            690   $       6,430
         BUCKLIN                         103480 12 2006        $          4,544      5%     40    2046                      $           -        $            333 $            441   $       4,104
         Office Fur/Equ Tokay Sftw.      103720 12 2006        $          2,050      0%      5    2011                      $           -        $          1,264 $          1,674   $         376
         Office EquipmentPC/s & Monitors 103720 12 2006        $          6,340      0%      5    2011                      $           -        $          3,910 $          5,178   $       1,162
                                         103720 12 2006
         Color Copier/Scan NW-06 Bdgt 25,000                   $         24,316      0%     20    2026                      $           -        $          3,749 $          4,964   $      19,351
                                         103720 12 2006
         Update Autocad Sftware-06 Bdgt 20,000                 $         18,902      0%      5    2011                      $           -        $        11,656 $          15,436   $       3,465
         1GCHK23U26F147949 6013     500 103730  12   2006      $      39,766.77     10%      7    2013                      $           -        $        15,765 $          20,878   $      18,889
         1FTYR10D26PA83898 6013     500 103730  12   2006      $      17,711.52     10%      7    2013                      $           -        $          7,021 $          9,299   $       8,413
         1FTYR10DX6PA78240 6013     500 103730  12   2006      $      17,711.52     10%      7    2013                      $           -        $          7,021 $          9,299   $       8,413
         1FTNF21556ED16841 6013     500 103730  12   2006      $      36,067.58     10%      7    2013                      $           -        $        14,298 $          18,935   $      17,132
         2FZHAZAS94AM15657 6013     500 103730  12   2006      $     141,520.42     10%      7    2013                      $           -        $        56,103 $          74,298   $      67,222
         1HTSHNHR2MH302935 6013     500 103730  12   2006      $         344.34     10%      7    2013                      $           -        $            137 $            181   $         164
         1FDLF47G3TEB01509 6013     500 103730  12   2006      $       1,959.05     10%      7    2013                      $           -        $            777 $          1,029   $         931
         1FTNX21S11ED85182 6013     500 103730  12   2006      $       2,489.79     10%      7    2013                      $           -        $            987 $          1,307   $       1,183
         Truck Radio's                   103760 12 2006        $         25,696     10%     10    2016                      $           -        $          7,131 $          9,443   $      16,253
         GREENWOOD (GW)                  103770 12 2006        $             106     0%     15    2021                      $           -        $             22 $             29   $           77
         BUTTERFIELD #6                  103770 12 2006        $             219     0%     15    2021                      $           -        $             45 $             60   $         159
         BUTTERFIELD #7                  103770 12 2006        $             267     0%     15    2021                      $           -        $             55 $             73   $         195
         ROBINHOOD TERRACE               103770 12 2006        $              49     0%     15    2021                      $           -        $             10 $             13   $           35
         CRISP                           103770 12 2006        $              49     0%     15    2021                      $           -        $             10 $             13   $           35
         WICKS LAKE                      103770 12 2006        $         12,591      0%     15    2021                      $           -        $          2,588 $          3,428   $       9,163
         WELL'S                          103770 12 2006        $             234     0%     15    2021                      $           -        $             48 $             64   $         170
         LAKE LAWRENCE                   103770 12 2006        $         39,052      0%     15    2021                      $           -        $          8,027 $         10,631   $      28,421
         JOHANSON                        103770 12 2006        $          1,070      0%     15    2021                      $           -        $            220 $            291   $         779
         LAKE TUCK                       103770 12 2006        $         26,523      0%     15    2021                      $           -        $          5,452 $          7,220   $      19,303
         71ST AVE                        103770 12 2006        $              49     0%     15    2021                      $           -        $             10 $             13   $           35
         CASCADE HIGHLANDS NO            103770 12 2006        $          1,695      0%     15    2021                      $           -        $            348 $            461   $       1,233
         JACKSON LAKE                    103770 12 2006        $          2,536      0%     15    2021                      $           -        $            521 $            690   $       1,846
         FOSS ROAD - KITSAP              103770 12 2006        $             982     0%     15    2021                      $           -        $            202 $            267   $         715
         PEACOCK HILL                    103770 12 2006        $          3,407      0%     15    2021                      $           -        $            700 $            927   $       2,480



        D:\Docstoc\Working\pdf\                                                                                                                                                              Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                           Page 61 of 198
         Washington Water Service Company                      First Year          Second Year                                Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr            Mo     Yr                                   Change           $           -     $      346,429
         For the test period ending                      12          2010            0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL          Lookup Lookup Copy fx       HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                 Fully
                                                Date in             Original      Salvage Svc Depreciat                  Asset                              Accumulated               Orig Cost (-)
         Asset Description                     Service             Asset Cost      Value   Life   ed                   Disposal                              Depreciation          .   Ending A/D
 TM        Project Name Project # Dept GL Acct Mo     Yr               $             %     Yrs    Yr          Mo.      Yr.          $                Beginning          Ending
         POINT EVANS                   103770 12 2006          $             73     0%      15   2021                       $           -        $             15 $             20   $           53
         BODE                          103770 12 2006          $             49     0%      15   2021                       $           -        $             10 $             13   $           35
         Trench Box                    103780 12 2006          $          8,457     5%      15   2021                       $           -        $          1,651 $          2,187   $       6,270
         Portable Hydrolic Unit        103780 12 2006          $          5,286     5%      15   2021                       $           -        $          1,032 $          1,367   $       3,919
         JJ60189737                    103780 12 2006          $         71,917     5%      15   2021                       $           -        $        14,044 $          18,598   $      53,318
         Backhoe Trailer - SW          103780 12 2006          $          5,447     5%      15   2021                       $           -        $          1,064 $          1,409   $       4,038
         Trailer, Mower & Equip NW     103780 12 2006          $          5,925     5%      15   2021                       $           -        $          1,157 $          1,532   $       4,393
         Misc Shop Tools & Equip       103780 12 2006          $          9,936     5%      15   2021                       $           -        $          1,940 $          2,570   $       7,366
         Misc Shop Tools & Equip       103780 12 2006          $          5,506     5%      15   2021                       $           -        $          1,075 $          1,424   $       4,082
         Allyn Shopping Center         101300 1     2007       $            297     0%      5    2012                       $           -        $            178 $            238   $           59
         Alpinewood                    101300 1     2007       $            543     0%      5    2012                       $           -        $            326 $            434   $         109
         Curries Landing               101300 1     2007       $            297     0%      5    2012                       $           -        $            178 $            238   $           59
         BKS                           101300 1     2007       $            543     0%      5    2012                       $           -        $            326 $            434   $         109
         Rosewood                      101300 1     2007       $            396     0%      5    2012                       $           -        $            238 $            317   $           79
         Cedar Grove                   101300 1     2007       $            297     0%      5    2012                       $           -        $            178 $            238   $           59
         Bar B Estates Manor           101300 1     2007       $            297     0%      5    2012                       $           -        $            178 $            238   $           59
         Foss Rd - Pierce              101300 1     2007       $            540     0%      5    2012                       $           -        $            324 $            432   $         108
         Harbor Heights                101300 1     2007       $            543     0%      5    2012                       $           -        $            326 $            434   $         109
         Lake Tuck                     101300 1     2007       $            396     0%      5    2012                       $           -        $            238 $            317   $           79
         Lawrence Rd                   101300 1     2007       $            540     0%      5    2012                       $           -        $            324 $            432   $         108
         Minterbrook                   101300 1     2007       $            743     0%      5    2012                       $           -        $            446 $            594   $         149
         Lake Minterwood               101300 1     2007       $            396     0%      5    2012                       $           -        $            238 $            317   $           79
         Palmer Lake                   101300 1     2007       $            396     0%      5    2012                       $           -        $            238 $            317   $           79
         Parkshore Estates             101300 1     2007       $            297     0%      5    2012                       $           -        $            178 $            238   $           59
         Peacock Hill                  101300 1     2007       $            792     0%      5    2012                       $           -        $            475 $            634   $         158
         Bucklin                       101300 1     2007       $            777     0%      5    2012                       $           -        $            466 $            622   $         155
         Quistorff                     101300 1     2007       $            446     0%      5    2012                       $           -        $            267 $            356   $           89
         Sea Cliff                     101300 1     2007       $            693     0%      5    2012                       $           -        $            416 $            554   $         139
         Strattonwood                  101300 1     2007       $            543     0%      5    2012                       $           -        $            326 $            434   $         109
         Rosario                       103010 12 2007          $          1,329     0%      5    2012                       $           -        $            554 $            820   $         509
         Water system plan             103030 12 2007          $         73,542    10%      6    2013                       $           -        $        22,982 $          34,013   $      39,529
         Golden Meadows                103030 12 2007          $          8,590    10%      6    2013                       $           -        $          2,684 $          3,973   $       4,617
         Rosario 2003                  103030 12 2007          $         28,946    10%      6    2013                       $           -        $          9,046 $         13,388   $      15,559
         Minterbrook                   103061 12 2007          $            216     0%    ##### 1E+300                      $           -        $              0 $              0   $         216
         Sea Cliff                     103061 12 2007          $          1,050     0%    ##### 1E+300                      $           -        $              0 $              0   $       1,050
         Rosario                       103061 12 2007          $         75,000     0%    ##### 1E+300                      $           -        $              0 $              0   $      75,000
         Sylvia Lake                   103061 12 2007          $            500     0%    ##### 1E+300                      $           -        $              0 $              0   $         500
         Eagle Estates                 103062 12 2007          $             50     0%    ##### 1E+300                      $           -        $              0 $              0   $           50



        D:\Docstoc\Working\pdf\                                                                                                                                                              Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                           Page 62 of 198
         Washington Water Service Company                      First Year          Second Year                                Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr            Mo     Yr                                   Change           $           -     $      346,429
         For the test period ending                      12          2010            0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL          Lookup Lookup Copy fx       HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                 Fully
                                                 Date in            Original      Salvage Svc Depreciat                  Asset                              Accumulated               Orig Cost (-)
         Asset Description                      Service            Asset Cost      Value   Life   ed                   Disposal                              Depreciation          .   Ending A/D
 TM         Project Name Project # Dept GL Acct Mo     Yr              $             %     Yrs    Yr          Mo.      Yr.          $                Beginning          Ending
         Inlet's End                    103062 12 2007         $             50     0%    ##### 1E+300                      $           -        $              0 $              0   $           50
         Biscay Villa                   103062 12 2007         $             50     0%    ##### 1E+300                      $           -        $              0 $              0   $           50
         Rainwood                       103062 12 2007         $             50     0%    ##### 1E+300                      $           -        $              0 $              0   $           50
         Cuyamaca Village               103062 12 2007         $             50     0%    ##### 1E+300                      $           -        $              0 $              0   $           50
         Holiday Ranchettes             103062 12 2007         $             50     0%    ##### 1E+300                      $           -        $              0 $              0   $           50
         Libby Road East                103062 12 2007         $             50     0%    ##### 1E+300                      $           -        $              0 $              0   $           50
         Minterbrook                    103062 12 2007         $            100     0%    ##### 1E+300                      $           -        $              0 $              0   $         100
         Classic Heights                103062 12 2007         $            100     0%    ##### 1E+300                      $           -        $              0 $              0   $         100
         Parkshore Estates              103062 12 2007         $             50     0%    ##### 1E+300                      $           -        $              0 $              0   $           50
         Bucklin                        103062 12 2007         $             50     0%    ##### 1E+300                      $           -        $              0 $              0   $           50
         Raft Island                    103062 12 2007         $             50     0%    ##### 1E+300                      $           -        $              0 $              0   $           50
         Rolling Fir/ET                 103062 12 2007         $             50     0%    ##### 1E+300                      $           -        $              0 $              0   $           50
         Sylvia Lake                    103062 12 2007         $         18,500     0%    ##### 1E+300                      $           -        $              0 $              0   $      18,500
         Cedar Crest                    103150 12 2007         $          9,967     0%      25   2032                       $           -        $            831 $          1,229   $       8,737
         Lawrence Road                  103150 12 2007         $          1,075     0%      25   2032                       $           -        $             90 $            133   $         943
         Lake Minterwood                103150 12 2007         $            342     0%      25   2032                       $           -        $             29 $             42   $         300
         Peacock Hill                   103150 12 2007         $          2,428     0%      25   2032                       $           -        $            202 $            299   $       2,128
         Pederson                       103150 12 2007         $          4,890     0%      25   2032                       $           -        $            408 $            603   $       4,287
         Quistorff                      103150 12 2007         $            393     0%      25   2032                       $           -        $             33 $             48   $         345
         Golden Meadows                 103150 12 2007         $          8,845     0%      25   2032                       $           -        $            737 $          1,091   $       7,754
         Mountain View Meadows A        103150 12 2007         $          3,052     0%      25   2032                       $           -        $            254 $            376   $       2,676
         Mountain View Meadows B        103150 12 2007         $          3,052     0%      25   2032                       $           -        $            254 $            376   $       2,676
         Mountain View Meadows C        103150 12 2007         $          3,052     0%      25   2032                       $           -        $            254 $            376   $       2,676
         Mountain View Meadows D        103150 12 2007         $          3,052     0%      25   2032                       $           -        $            254 $            376   $       2,676
         RDC                            103150 12 2007         $          1,500     0%      25   2032                       $           -        $            125 $            185   $       1,315
         Sylvia Lake                    103150 12 2007         $         25,000     0%      25   2032                       $           -        $          2,083 $          3,083   $      21,917
         Winddrift                      103210 12 2007         $            139     0%      35   2042                       $           -        $              8 $             12   $         127
         Allyn Shopping Center          103210 12 2007         $          5,703     0%      35   2042                       $           -        $            339 $            502   $       5,201
         Alpinewood                     103210 12 2007         $             60     0%      35   2042                       $           -        $              4 $              5   $           55
         Ryan Nelson                    103210 12 2007         $            985     0%      35   2042                       $           -        $             59 $             87   $         898
         Eagle Estates                  103210 12 2007         $            261     0%      35   2042                       $           -        $             16 $             23   $         238
         Janaszak                       103210 12 2007         $            121     0%      35   2042                       $           -        $              7 $             11   $         110
         Fragaria Woods 1               103210 12 2007         $            491     0%      35   2042                       $           -        $             29 $             43   $         448
         Fragaria Woods 2               103210 12 2007         $            312     0%      35   2042                       $           -        $             19 $             28   $         285
         Creekside Meadows 2            103210 12 2007         $          3,527     0%      35   2042                       $           -        $            210 $            311   $       3,216
         Bellville                      103210 12 2007         $            833     0%      35   2042                       $           -        $             50 $             73   $         760
         Richie Nelson                  103210 12 2007         $            263     0%      35   2042                       $           -        $             16 $             23   $         240
         Rosewood                       103210 12 2007         $          1,050     0%      35   2042                       $           -        $             62 $             92   $         957



        D:\Docstoc\Working\pdf\                                                                                                                                                              Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                           Page 63 of 198
         Washington Water Service Company                      First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                      12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                  Fully
                                                Date in             Original       Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
         Asset Description                     Service             Asset Cost       Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
 TM        Project Name Project # Dept GL Acct Mo     Yr               $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         Wind N Tides                  103210 12 2007          $             391     0%     35    2042                      $           -        $             23 $             34   $         356
         Cole                          103210 12 2007          $             713     0%     35    2042                      $           -        $             42 $             63   $         650
         Evergreen Shores              103210 12 2007          $          2,385      0%     35    2042                      $           -        $            142 $            210   $       2,175
         Lider                         103210 12 2007          $             368     0%     35    2042                      $           -        $             22 $             32   $         336
         Harbor Heights                103210 12 2007          $             228     0%     35    2042                      $           -        $             14 $             20   $         208
         Freddies Lane                 103210 12 2007          $             104     0%     35    2042                      $           -        $              6 $              9   $           95
         Shearwater                    103210 12 2007          $              69     0%     35    2042                      $           -        $              4 $              6   $           63
         Bliss Cochran                 103210 12 2007          $             644     0%     35    2042                      $           -        $             38 $             57   $         588
         Minterbrook                   103210 12 2007          $          3,177      0%     35    2042                      $           -        $            189 $            280   $       2,897
         Lake Minterwood               103210 12 2007          $          6,224      0%     35    2042                      $           -        $            370 $            548   $       5,676
         Mirrormont                    103210 12 2007          $             276     0%     35    2042                      $           -        $             16 $             24   $         251
         Nu Era                        103210 12 2007          $          2,607      0%     35    2042                      $           -        $            155 $            230   $       2,377
         Palmer Lake                   103210 12 2007          $         16,103      0%     35    2042                      $           -        $            958 $          1,419   $      14,684
         Parkview Terrace              103210 12 2007          $          1,214      0%     35    2042                      $           -        $             72 $            107   $       1,107
         Peacock Hill                  103210 12 2007          $          7,773      0%     35    2042                      $           -        $            463 $            685   $       7,088
         Point Evans                   103210 12 2007          $          1,453      0%     35    2042                      $           -        $             87 $            128   $       1,325
         Quistorff                     103210 12 2007          $          7,541      0%     35    2042                      $           -        $            449 $            664   $       6,877
         Regency Park                  103210 12 2007          $          2,121      0%     35    2042                      $           -        $            126 $            187   $       1,934
         River Park                    103210 12 2007          $          1,282      0%     35    2042                      $           -        $             76 $            113   $       1,169
         Rolling Fiirs/Evergreen Ter   103210 12 2007          $          1,046      0%     35    2042                      $           -        $             62 $             92   $         954
         Rondelay Meadows              103210 12 2007          $          1,282      0%     35    2042                      $           -        $             76 $            113   $       1,169
         Royalwood                     103210 12 2007          $          2,522      0%     35    2042                      $           -        $            150 $            222   $       2,300
         Sea Cliff                     103210 12 2007          $          1,050      0%     35    2042                      $           -        $             63 $             93   $         958
         Sea View Terrace              103210 12 2007          $          1,099      0%     35    2042                      $           -        $             65 $             97   $       1,002
         Shorecrest                    103210 12 2007          $         11,909      0%     35    2042                      $           -        $            709 $          1,049   $      10,860
         Silver Springs                103210 12 2007          $             937     0%     35    2042                      $           -        $             56 $             83   $         855
         Strattonwood                  103210 12 2007          $          1,218      0%     35    2042                      $           -        $             72 $            107   $       1,111
         Summerhill                    103210 12 2007          $             206     0%     35    2042                      $           -        $             12 $             18   $         187
         Sunshine Acres                103210 12 2007          $        129,407      0%     35    2042                      $           -        $          7,703 $         11,400   $     118,007
         Sylvia Lake                   103210 12 2007          $          7,603      0%     35    2042                      $           -        $            453 $            670   $       6,933
         Triple G                      103210 12 2007          $          4,859      0%     35    2042                      $           -        $            289 $            428   $       4,431
         Mackey                        103210 12 2007          $             491     0%     35    2042                      $           -        $             29 $             43   $         448
         Golden Meadows                103210 12 2007          $         10,560      0%     35    2042                      $           -        $            629 $            930   $       9,630
         Mountain View Meadows A       103210 12 2007          $          8,026      0%     35    2042                      $           -        $            478 $            707   $       7,319
         Mountain View Meadows B       103210 12 2007          $          8,026      0%     35    2042                      $           -        $            478 $            707   $       7,319
         Mountain View Meadows C       103210 12 2007          $          8,026      0%     35    2042                      $           -        $            478 $            707   $       7,319
         Mountain View Meadows D       103210 12 2007          $          8,026      0%     35    2042                      $           -        $            478 $            707   $       7,319
         Rosedale Community Club       103210 12 2007          $          1,000      0%     35    2042                      $           -        $             60 $             88   $         912



        D:\Docstoc\Working\pdf\                                                                                                                                                              Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                           Page 64 of 198
         Washington Water Service Company                      First Year            Second Year                              Prior Values       $    12,656,543   $    13,622,264
         UW-090733                                       Mo           Yr              Mo     Yr                                 Change           $           -     $       346,429
         For the test period ending                      12          2010              0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $       619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL            Lookup Lookup Copy fx     HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                   Fully
                                                Date in             Original        Salvage Svc Depreciat                Asset                              Accumulated                Orig Cost (-)
         Asset Description                     Service             Asset Cost        Value   Life   ed                 Disposal                              Depreciation           .   Ending A/D
 TM        Project Name Project # Dept GL Acct Mo     Yr               $               %     Yrs    Yr        Mo.      Yr.          $                Beginning          Ending
         Cedar Crest                   103210 12 2007          $          6,051       0%     35    2042                     $           -        $            360 $            533    $       5,518
         Year End A/P Accrual          103210 12 2007          $             187      0%     35    2042                     $           -        $             11 $             16    $         170
         OVERRA #2                     103240 12 2007          $          1,227       0%     20    2027                     $           -        $            128 $            189    $       1,038
         Allyn                         103240 12 2007          $         10,515       0%     20    2027                     $           -        $          1,095 $          1,621    $       8,894
         Lacamas Farmstead             103240 12 2007          $          2,886       0%     20    2027                     $           -        $            301 $            445    $       2,441
         Eagle Estates                 103240 12 2007          $             185      0%     20    2027                     $           -        $             19 $             29    $         157
         Black Lake Estates            103240 12 2007          $             229      0%     20    2027                     $           -        $             24 $             35    $         194
         Henderson Blvd                103240 12 2007          $             666      0%     20    2027                     $           -        $             69 $            103    $         563
         Skookum Ranch                 103240 12 2007          $          5,454       0%     20    2027                     $           -        $            568 $            841    $       4,613
         Rosewood                      103240 12 2007          $             945      0%     20    2027                     $           -        $             98 $            146    $         799
         Cedar Crest                   103240 12 2007          $          1,365       0%     20    2027                     $           -        $            142 $            210    $       1,154
         Cuyamaca Village              103240 12 2007          $             299      0%     20    2027                     $           -        $             31 $             46    $         253
         Cole                          103240 12 2007          $          2,887       0%     20    2027                     $           -        $            301 $            445    $       2,442
         Zimmerman                     103240 12 2007          $          1,533       0%     20    2027                     $           -        $            160 $            236    $       1,297
         Evergreen Shores              103240 12 2007          $             (46)     0%     20    2027                     $           -        $             (5) $            (7)   $          (39)
         Pacific Ventures              103240 12 2007          $             968      0%     20    2027                     $           -        $            101 $            149    $         819
         Harbor Heights                103240 12 2007          $             264      0%     20    2027                     $           -        $             27 $             41    $         223
         Holly Tides                   103240 12 2007          $             731      0%     20    2027                     $           -        $             76 $            113    $         619
         Foss Rd - Pierce              103240 12 2007          $          6,014       0%     20    2027                     $           -        $            626 $            927    $       5,087
         Lake Tuck                     103240 12 2007          $             515      0%     20    2027                     $           -        $             54 $             79    $         436
         Lawrence Road                 103240 12 2007          $             738      0%     20    2027                     $           -        $             77 $            114    $         624
         Lee                           103240 12 2007          $         19,114       0%     20    2027                     $           -        $          1,991 $          2,947    $      16,167
         Minterbrook                   103240 12 2007          $         13,219       0%     20    2027                     $           -        $          1,377 $          2,038    $      11,181
         Lake Minterwood               103240 12 2007          $         26,415       0%     20    2027                     $           -        $          2,752 $          4,072    $      22,342
         Phelps Rd (GBW)               103240 12 2007          $          2,612       0%     20    2027                     $           -        $            272 $            403    $       2,209
         Foss Rd - Kitsap              103240 12 2007          $          3,874       0%     20    2027                     $           -        $            404 $            597    $       3,277
         Peacock Hill                  103240 12 2007          $         12,548       0%     20    2027                     $           -        $          1,307 $          1,935    $      10,614
         Quistorff                     103240 12 2007          $             880      0%     20    2027                     $           -        $             92 $            136    $         745
         Raft Island                   103240 12 2007          $          4,308       0%     20    2027                     $           -        $            449 $            664    $       3,643
         Red Cedar Estates             103240 12 2007          $          1,956       0%     20    2027                     $           -        $            204 $            302    $       1,655
         Rolling Firs/Evgreen Ter      103240 12 2007          $             988      0%     20    2027                     $           -        $            103 $            152    $         836
         Rondelay Meadows              103240 12 2007          $          3,303       0%     20    2027                     $           -        $            344 $            509    $       2,794
         Shorecrest                    103240 12 2007          $         28,092       0%     20    2027                     $           -        $          2,926 $          4,331    $      23,761
         Summerhill                    103240 12 2007          $          1,779       0%     20    2027                     $           -        $            185 $            274    $       1,505
         Sylvia Lake                   103240 12 2007          $          7,504       0%     20    2027                     $           -        $            782 $          1,157    $       6,347
         Golden Meadows                103240 12 2007          $         89,745       0%     20    2027                     $           -        $          9,348 $         13,836    $      75,909
         Shorecrest                    103240 12 2007          $         81,953       0%     20    2027                     $           -        $          8,537 $         12,634    $      69,318
         Mountain View Meadows A       103240 12 2007          $          1,484       0%     20    2027                     $           -        $            155 $            229    $       1,255



        D:\Docstoc\Working\pdf\                                                                                                                                                               Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                            Page 65 of 198
         Washington Water Service Company                      First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                      12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                  Fully
                                                Date in             Original       Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
         Asset Description                     Service             Asset Cost       Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
 TM        Project Name Project # Dept GL Acct Mo     Yr               $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         Mountain View Meadows B       103240 12 2007          $          1,484      0%     20    2027                      $           -        $            155 $            229   $       1,255
         Mountain View Meadows C       103240 12 2007          $          1,484      0%     20    2027                      $           -        $            155 $            229   $       1,255
         Mountain View Meadows D       103240 12 2007          $          1,484      0%     20    2027                      $           -        $            155 $            229   $       1,255
         Rosario                       103240 12 2007          $         10,059      0%     20    2027                      $           -        $          1,048 $          1,551   $       8,508
         RDC                           103240 12 2007          $          1,500      0%     20    2027                      $           -        $            156 $            231   $       1,269
         Creekside Meadows             103320 12 2007          $         39,523      0%     35    2042                      $           -        $          2,353 $          3,482   $      36,042
         Eagle Estates                 103320 12 2007          $             115     0%     35    2042                      $           -        $              7 $             10   $         105
         Biscay Villa                  103320 12 2007          $          1,971      0%     35    2042                      $           -        $            117 $            174   $       1,797
         Forest Park                   103320 12 2007          $          2,486      0%     35    2042                      $           -        $            148 $            219   $       2,267
         Skookum Ranch                 103320 12 2007          $              39     0%     35    2042                      $           -        $              2 $              3   $           35
         Wind N Tides                  103320 12 2007          $             749     0%     35    2042                      $           -        $             45 $             66   $         683
         Pacific Ventures              103320 12 2007          $              39     0%     35    2042                      $           -        $              2 $              3   $           35
         Lake Tuck                     103320 12 2007          $          9,599      0%     35    2042                      $           -        $            571 $            846   $       8,753
         Lawrence Rd.                  103320 12 2007          $              39     0%     35    2042                      $           -        $              2 $              3   $           35
         Bucklin                       103320 12 2007          $          2,059      0%     35    2042                      $           -        $            123 $            181   $       1,877
         Raft Island                   103320 12 2007          $          4,758      0%     35    2042                      $           -        $            283 $            419   $       4,339
         Strattonwood                  103320 12 2007          $          1,231      0%     35    2042                      $           -        $             73 $            108   $       1,122
         Rosario                       103320 12 2007          $        474,526      0%     35    2042                      $           -        $        28,246 $          41,803   $     432,722
         Rosewood                      103420 12 2007          $             652     0%     30    2037                      $           -        $             45 $             67   $         585
         Hintzville Acres R&R          103420 12 2007          $             854     0%     30    2037                      $           -        $             59 $             88   $         766
         Bar B                         103420 12 2007          $             441     0%     30    2037                      $           -        $             31 $             45   $         396
         Evergreen Shores              103420 12 2007          $          2,580      0%     30    2037                      $           -        $            179 $            265   $       2,315
         Mirrormont                    103420 12 2007          $          1,517      0%     30    2037                      $           -        $            105 $            156   $       1,361
         Phelps Rd - Kitsap            103420 12 2007          $             301     0%     30    2037                      $           -        $             21 $             31   $         270
         Parkview Terrace              103420 12 2007          $             136     0%     30    2037                      $           -        $              9 $             14   $         122
         Classic Heights               103420 12 2007          $          3,317      0%     30    2037                      $           -        $            230 $            341   $       2,976
         Peacock Hill                  103420 12 2007          $             676     0%     30    2037                      $           -        $             47 $             69   $         607
         Point Evans                   103420 12 2007          $             594     0%     30    2037                      $           -        $             41 $             61   $         533
         Raft Island                   103420 12 2007          $          1,043      0%     30    2037                      $           -        $             72 $            107   $         935
         Regency Park                  103420 12 2007          $          1,600      0%     30    2037                      $           -        $            111 $            164   $       1,435
         Rondelay Meadows              103420 12 2007          $             390     0%     30    2037                      $           -        $             27 $             40   $         350
         Rosedale Community Club       103420 12 2007          $          4,149      0%     30    2037                      $           -        $            288 $            426   $       3,723
         Royalwood                     103420 12 2007          $             549     0%     30    2037                      $           -        $             38 $             56   $         492
         Sea Cliff                     103420 12 2007          $             598     0%     30    2037                      $           -        $             42 $             61   $         536
         Shorecrest                    103420 12 2007          $        160,170      0%     30    2037                      $           -        $        11,123 $          16,462   $     143,708
         Silver Springs                103420 12 2007          $             417     0%     30    2037                      $           -        $             29 $             43   $         374
         Golden Meadows                103420 12 2007          $         45,084      0%     30    2037                      $           -        $          3,131 $          4,634   $      40,450
         Rosario                       103420 12 2007          $         22,374      0%     30    2037                      $           -        $          1,554 $          2,300   $      20,074



        D:\Docstoc\Working\pdf\                                                                                                                                                              Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                           Page 66 of 198
         Washington Water Service Company                      First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                      12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                  Fully
                                                Date in             Original       Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
         Asset Description                     Service             Asset Cost       Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
 TM        Project Name Project # Dept GL Acct Mo     Yr               $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         Sylvia Lake                   103420 12 2007          $         20,000      0%     30    2037                      $           -        $          1,389 $          2,056   $      17,944
         Jackson Lake-35               103420 12 2007          $         31,850      0%     30    2037                      $           -        $          2,212 $          3,273   $      28,577
         Lacamas Farmstead             103431 12 2007          $          3,358      0%     50    2057                      $           -        $            140 $            207   $       3,151
         Henderson Blvd.               103431 12 2007          $         23,819      0%     50    2057                      $           -        $            992 $          1,469   $      22,350
         Foxhall                       103431 12 2007          $         28,545      0%     50    2057                      $           -        $          1,189 $          1,760   $      26,785
         Cedar Crest                   103431 12 2007          $        257,250      0%     50    2057                      $           -        $        10,719 $          15,864   $     241,386
         Cedar Grove                   103431 12 2007          $          1,030      0%     50    2057                      $           -        $             43 $             64   $         966
         Mayvolt Hills                 103431 12 2007          $          3,149      0%     50    2057                      $           -        $            131 $            194   $       2,955
         Lake Lawrence                 103431 12 2007          $          3,358      0%     50    2057                      $           -        $            140 $            207   $       3,151
         Ranch Acre                    103431 12 2007          $          2,723      0%     50    2057                      $           -        $            113 $            168   $       2,555
         Horizons West                 103431 12 2007          $         15,697      0%     50    2057                      $           -        $            654 $            968   $      14,729
         Lawrence Road                 103431 12 2007          $              77     0%     50    2057                      $           -        $              3 $              5   $           72
         Minterbrook                   103431 12 2007          $         21,026      0%     50    2057                      $           -        $            876 $          1,297   $      19,729
         Minter Creek Rapids           103431 12 2007          $          1,192      0%     50    2057                      $           -        $             50 $             73   $       1,118
         Mirrormont                    103431 12 2007          $         13,725      0%     50    2057                      $           -        $            572 $            846   $      12,879
         Olalla Water System           103431 12 2007          $             269     0%     50    2057                      $           -        $             11 $             17   $         252
         Palmer Lake                   103431 12 2007          $         17,877      0%     50    2057                      $           -        $            745 $          1,102   $      16,775
         Peacock Hill                  103431 12 2007          $         58,861      0%     50    2057                      $           -        $          2,453 $          3,630   $      55,231
         Raft Island                   103431 12 2007          $             838     0%     50    2057                      $           -        $             35 $             52   $         786
         S&I                           103431 12 2007          $             117     0%     50    2057                      $           -        $              5 $              7   $         110
         Sea Cliff Estates             103431 12 2007          $          4,882      0%     50    2057                      $           -        $            203 $            301   $       4,580
         Shorecrest                    103431 12 2007          $         58,087      0%     50    2057                      $           -        $          2,420 $          3,582   $      54,505
         Sunshine Acres                103431 12 2007          $             911     0%     50    2057                      $           -        $             38 $             56   $         855
         Triple G                      103431 12 2007          $             911     0%     50    2057                      $           -        $             38 $             56   $         855
         Mountain View Meadows C       103431 12 2007          $         14,116      0%     50    2057                      $           -        $            588 $            870   $      13,246
         Golden Meadows                103431 12 2007          $         66,821      0%     50    2057                      $           -        $          2,784 $          4,121   $      62,700
         Mountain View Meadows A       103431 12 2007          $         12,993      0%     50    2057                      $           -        $            541 $            801   $      12,192
         Mountain View Meadows B       103431 12 2007          $         12,993      0%     50    2057                      $           -        $            541 $            801   $      12,192
         Mountain View Meadows D       103431 12 2007          $         12,993      0%     50    2057                      $           -        $            541 $            801   $      12,192
         Rosario                       103431 12 2007          $        208,192      0%     50    2057                      $           -        $          8,675 $         12,839   $     195,354
         RDC                           103431 12 2007          $             500     0%     50    2057                      $           -        $             21 $             31   $         469
         Sylvia Lake                   103431 12 2007          $         48,500      0%     50    2057                      $           -        $          2,021 $          2,991   $      45,509
         Golden Meadows                103450 12 2007          $          5,000      0%     30    2037                      $           -        $            347 $            514   $       4,486
         RDC                           103450 12 2007          $             500     0%     30    2037                      $           -        $             35 $             51   $         449
         Sylvia Lake                   103450 12 2007          $         26,000      0%     30    2037                      $           -        $          1,806 $          2,672   $      23,328
         Meters All Systems 2007       103460 12 2007          $         95,869     10%     20    2027                      $           -        $          8,988 $         13,302   $      82,567
         Rosario                       103460 12 2007          $         75,894     10%     20    2027                      $           -        $          7,115 $         10,530   $      65,364
         Aspinwall Estates             103460 12 2007          $             239    10%     20    2027                      $           -        $             22 $             33   $         206



        D:\Docstoc\Working\pdf\                                                                                                                                                              Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                           Page 67 of 198
         Washington Water Service Company                      First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                      12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                  Fully
                                                 Date in            Original       Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
         Asset Description                      Service            Asset Cost       Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
 TM        Project Name Project # Dept GL Acct Mo      Yr              $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         Allyn Shopping Center           103460 12 2007        $          1,604     10%     20    2027                      $           -        $            150 $            223   $       1,381
         Hendersen Blvd                  103460 12 2007        $             167    10%     20    2027                      $           -        $             16 $             23   $         144
         Rosewood                        103460 12 2007        $             678    10%     20    2027                      $           -        $             64 $             94   $         584
         Zimmerman                       103460 12 2007        $             224    10%     20    2027                      $           -        $             21 $             31   $         193
         Andrews First                   103460 12 2007        $             318    10%     20    2027                      $           -        $             30 $             44   $         274
         Evergreen Shores                103460 12 2007        $          2,272     10%     20    2027                      $           -        $            213 $            315   $       1,957
         Pacific Ventures                103460 12 2007        $              40    10%     20    2027                      $           -        $              4 $              6   $           35
         Homestead Acres                 103460 12 2007        $             813    10%     20    2027                      $           -        $             76 $            113   $         700
         Horizon West                    103460 12 2007        $             223    10%     20    2027                      $           -        $             21 $             31   $         192
         Glenwood Farms 2                103460 12 2007        $             514    10%     20    2027                      $           -        $             48 $             71   $         443
         Bliss Cochran                   103460 12 2007        $             559    10%     20    2027                      $           -        $             52 $             78   $         481
         Minterbrook                     103460 12 2007        $             599    10%     20    2027                      $           -        $             56 $             83   $         516
         Mintercreek Rapids              103460 12 2007        $             453    10%     20    2027                      $           -        $             42 $             63   $         390
         Jackson Lake                    103460 12 2007        $             365    10%     20    2027                      $           -        $             34 $             51   $         314
         Parkview Terrace                103460 12 2007        $              78    10%     20    2027                      $           -        $              7 $             11   $           67
         Peacock Hill                    103460 12 2007        $              80    10%     20    2027                      $           -        $              7 $             11   $           68
         Rondelay Meadows                103460 12 2007        $          1,071     10%     20    2027                      $           -        $            100 $            149   $         922
         Schick Drohman                  103460 12 2007        $             148    10%     20    2027                      $           -        $             14 $             20   $         127
         Spruce Rd                       103460 12 2007        $             216    10%     20    2027                      $           -        $             20 $             30   $         186
         Strattonwood                    103460 12 2007        $              93    10%     20    2027                      $           -        $              9 $             13   $           80
         Sunshine Acres                  103460 12 2007        $             348    10%     20    2027                      $           -        $             33 $             48   $         300
         Mountain View Meadows A         103460 12 2007        $             133    10%     20    2027                      $           -        $             13 $             19   $         115
         Mountain View Meadows B         103460 12 2007        $             133    10%     20    2027                      $           -        $             13 $             19   $         115
         Mountain View Meadows C         103460 12 2007        $             133    10%     20    2027                      $           -        $             13 $             19   $         115
         Mountain View Meadows D         103460 12 2007        $             133    10%     20    2027                      $           -        $             13 $             19   $         115
         Rosario                         103460 12 2007        $          6,142     10%     20    2027                      $           -        $            576 $            852   $       5,289
         Minterbrook                     103480 12 2007        $              93     5%     40    2047                      $           -        $              5 $              7   $           86
         Sunshine Acres                  103480 12 2007        $          3,117      5%     40    2047                      $           -        $            154 $            228   $       2,889
         Cedar Crest                     103480 12 2007        $         33,348      5%     40    2047                      $           -        $          1,650 $          2,442   $      30,906
         Horizons West                   103480 12 2007        $          5,621      5%     40    2047                      $           -        $            278 $            412   $       5,209
         Palmer Lake                     103480 12 2007        $         11,206      5%     40    2047                      $           -        $            554 $            821   $      10,385
         Point Evans                     103480 12 2007        $          6,965      5%     40    2047                      $           -        $            345 $            510   $       6,455
                                         103720 12 2007
         Companywide Office Furniture & Equip.                 $         18,409      5%     20    2027                      $           -        $          1,822 $          2,696   $      15,713
         Eng. Data Logger                103720 12 2007        $          5,562     10%     10    2017                      $           -        $          1,043 $          1,543   $       4,018
         Companywide Computers           103720 12 2007        $          4,857      0%      5    2012                      $           -        $          2,024 $          2,995   $       1,862
         ACH Pmt Conversion              103720 12 2007        $         23,899     10%     10    2017                      $           -        $          4,481 $          6,632   $      17,267
         Rosario Computer Equip          103720 12 2007        $             555     0%      5    2012                      $           -        $            231 $            342   $         213
         Rosario                         103720 12 2007        $             512    10%     10    2017                      $           -        $             96 $            142   $         370



        D:\Docstoc\Working\pdf\                                                                                                                                                              Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                           Page 68 of 198
         Washington Water Service Company                        First Year           Second Year                              Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                        Mo            Yr             Mo     Yr                                 Change           $           -     $      346,429
         For the test period ending                       12           2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                 $      619,292
                                                 Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                     Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup    GL      HC    HC            GL           Lookup Lookup Copy fx     HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                    Fully
                                                   Date in            Original       Salvage Svc Depreciat                Asset                              Accumulated               Orig Cost (-)
         Asset Description                        Service            Asset Cost       Value   Life   ed                 Disposal                              Depreciation          .   Ending A/D
 TM        Project Name Project # Dept    GL Acct Mo     Yr              $              %     Yrs    Yr        Mo.      Yr.          $                Beginning          Ending
         1GCHK24K87E514681 7013     500    103730   12    2007   $      34,135.60     10%      7    2014                     $           -        $          9,143 $         13,532   $      20,603
         1FDXF47R18EA12886 7013     500    103730   12    2007   $      50,496.49     10%      7    2014                     $           -        $        13,526 $          20,018   $      30,478
         1FDXF47P57EB40318 7013     500    103730   12    2007   $      51,982.40     10%      7    2014                     $           -        $        13,924 $          20,607   $      31,375
         1GCHK29U07E126273 7013     500    103730   12    2007   $      39,630.60     10%      7    2014                     $           -        $        10,615 $          15,711   $      23,920
         1FMCU02Z58KB13340 7013     500    103730   12    2007   $      20,832.23     10%      7    2014                     $           -        $          5,580 $          8,258   $      12,574
         1GCHK24K17E577833 7013     500    103730   12    2007   $      37,525.32     10%      7    2014                     $           -        $        10,051 $          14,876   $      22,649
         1GCEK14C67Z640021 7013     500    103730   12    2007   $      24,891.59     10%      7    2014                     $           -        $          6,667 $          9,868   $      15,024
         3FTNF21L74MA06258 7013     500    103730   12    2007   $      10,998.29     10%      7    2014                     $           -        $          2,946 $          4,360   $       6,638
         Office Phones                     103760   12   2007    $          2,971     10%     10    2017                     $           -        $            557 $            825   $       2,147
         Truck Radios                      103760   12   2007    $         13,357     10%     10    2017                     $           -        $          2,504 $          3,707   $       9,650
         Compwide WS Radio Controls        103760   12   2007    $          3,247     10%     10    2017                     $           -        $            609 $            901   $       2,346
         Rosario                           103760   12   2007    $             107    10%     10    2017                     $           -        $             20 $             30   $           77
         Laurison                          103770   12   2007    $             300     0%     15    2022                     $           -        $             42 $             62   $         238
         Hintzville Acres R&R              103770   12   2007    $          2,346      0%     15    2022                     $           -        $            326 $            482   $       1,864
         Lake Lawrence                     103770   12   2007    $          5,530      0%     15    2022                     $           -        $            768 $          1,137   $       4,393
         Belfair Acre tract 1              103770   12   2007    $             300     0%     15    2022                     $           -        $             42 $             62   $         238
         Lake Tuck                         103770   12   2007    $         12,386      0%     15    2022                     $           -        $          1,720 $          2,546   $       9,840
         Lee                               103770   12   2007    $             594     0%     15    2022                     $           -        $             83 $            122   $         472
         Cascade Highlands No              103770   12   2007    $          7,191      0%     15    2022                     $           -        $            999 $          1,478   $       5,713
         Nu Era                            103770   12   2007    $             300     0%     15    2022                     $           -        $             42 $             62   $         238
         Parkview Terrace                  103770   12   2007    $          2,049      0%     15    2022                     $           -        $            285 $            421   $       1,628
         Peacock Hill                      103770   12   2007    $             678     0%     15    2022                     $           -        $             94 $            139   $         539
         Shorecrest                        103770   12   2007    $         25,602      0%     15    2022                     $           -        $          3,556 $          5,263   $      20,339
         Triple G                          103770   12   2007    $          3,760      0%     15    2022                     $           -        $            522 $            773   $       2,987
         Hopkins #1                        103770   12   2007    $             809     0%     15    2022                     $           -        $            112 $            166   $         643
         Cedar Crest                       103770   12   2007    $         55,573      0%     15    2022                     $           -        $          7,718 $         11,423   $      44,150
         Misc Shop Tools & Equip           103780   12   2007    $          2,201      5%     15    2022                     $           -        $            290 $            430   $       1,771
         Misc Shop Tools & Equip           103780   12   2007    $         13,219      5%     15    2022                     $           -        $          1,744 $          2,581   $      10,637
         Trailor & Jump Jack               103780   12   2007    $          9,512      5%     15    2022                     $           -        $          1,255 $          1,857   $       7,654
         Locators                          103780   12   2007    $         15,147      5%     15    2022                     $           -        $          1,998 $          2,958   $      12,189
         Maps & Records                    103790   12   2007    $             840     0%     40    2047                     $           -        $             44 $             65   $         775
         Holly Tides -00                   103790   12   2007    $             154     0%     40    2047                     $           -        $              8 $             12   $         142
         Bucklin -00                       103790   12   2007    $          1,359      0%     40    2047                     $           -        $             71 $            105   $       1,254
         Rosario -00                       103790   12   2007    $          9,525      0%     40    2047                     $           -        $            496 $            734   $       8,791
         Rosario              74270        105000   12   2007    $          7,379      0%     35    2042                     $           -        $            439 $            650   $       6,729
         Sylvia Lake          86710        105000   12   2007    $          3,123      0%     35    2042                     $           -        $            186 $            275   $       2,848
         Company Wide Comp Plan            103030    1   2008    $        144,027     10%      6    2014                     $           -        $        43,208 $          64,812   $      79,215
         Windrift                          101300    1   2008    $             592     0%      5    2013                     $           -        $            237 $            355   $         237



        D:\Docstoc\Working\pdf\                                                                                                                                                               Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                            Page 69 of 198
         Washington Water Service Company                      First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                      12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                  Fully
                                                Date in             Original       Salvage Svc Depreciat                 Asset                              Accumulated                    Orig Cost (-)
         Asset Description                     Service             Asset Cost       Value   Life   ed                  Disposal                              Depreciation              .   Ending A/D
 TM        Project Name Project # Dept GL Acct Mo     Yr               $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         Lacamas Farmstead             101300 1     2008       $             556     0%      5    2013                      $           -        $            223 $              334       $        223
         Rainforest Greenhouse         101300 1     2008       $              53     0%      5    2013                      $           -        $             21 $               32       $         21
         Henderson Blvd                101300 1     2008       $             347     0%      5    2013                      $           -        $            139 $              208       $        139
         Cedar Crest                   101300 1     2008       $             871     0%      5    2013                      $           -        $            348 $              522       $        348
         Cole                          101300 1     2008       $             520     0%      5    2013                      $           -        $            208 $              312       $        208
         Evergreen Shores              101300 1     2008       $             297     0%      5    2013                      $           -        $            119 $              178       $        119
         Cole                          101300 1     2008       $              89     0%      5    2013                      $           -        $             35 $               53       $         35
         Black Lake Estates            101300 1     2008       $             347     0%      5    2013                      $           -        $            139 $              208       $        139
         Sivo Acres                    101300 1     2008       $             699     0%      5    2013                      $           -        $            279 $              419       $        279
         Holiday Ranchettes            101300 1     2008       $             297     0%      5    2013                      $           -        $            119 $              178       $        119
         Johanson                      101300 1     2008       $             592     0%      5    2013                      $           -        $            237 $              355       $        237
         Cascade Highlands No          101300 1     2008       $              90     0%      5    2013                      $           -        $             36 $               54       $         36
         Olalla                        101300 1     2008       $             665     0%      5    2013                      $           -        $            266 $              399       $        266
         Foss Road / Kitsap            101300 1     2008       $             592     0%      5    2013                      $           -        $            237 $              355       $        237
         Pederson                      101300 1     2008       $             520     0%      5    2013                      $           -        $            208 $              312       $        208
         Point Evans                   101300 1     2008       $             839     0%      5    2013                      $           -        $            336 $              503       $        336
         Raft Island                   101300 1     2008       $             368     0%      5    2013                      $           -        $            147 $              221       $        147
         Regency Park                  101300 1     2008       $             645     0%      5    2013                      $           -        $            258 $              387       $        258
         River Park                    101300 1     2008       $             297     0%      5    2013                      $           -        $            119 $              178       $        119
         Rondelay Meadows              101300 1     2008       $             297     0%      5    2013                      $           -        $            119 $              178       $        119
         Royalwood                     101300 1     2008       $             645     0%      5    2013                      $           -        $            258 $              387       $        258
         Silver Springs                101300 1     2008       $             592     0%      5    2013                      $           -        $            237 $              355       $        237
         Spruce Road                   101300 1     2008       $             592     0%      5    2013                      $           -        $            237 $              355       $        237
         Sunny Cove                    101300 1     2008       $             647     0%      5    2013                      $           -        $            259 $              388       $        259
         Sylvia Lake                   101300 1     2008       $             418     0%      5    2013                      $           -        $            167 $              251       $        167
         Rolling Firs                  103061 1     2008       $         43,500      0%    ##### 1E+300                     $           -        $              0 $                0       $     43,500
         Pine Lake                     103061 1     2008       $             500     0%    ##### 1E+300                     $           -        $              0 $                0       $        500
         Glenwood Station              103062 1     2008       $             153     0%    ##### 1E+300                     $           -        $              0 $                0       $        153
         Phelps Moore                  103062 1     2008       $              50     0%    ##### 1E+300                     $           -        $              0 $                0       $         50
         Ryan Nelson                   103062 1     2008       $              50     0%    ##### 1E+300                     $           -        $              0 $                0       $         50
         Richie Nelson                 103062 1     2008       $              50     0%    ##### 1E+300                     $           -        $              0 $                0       $         50
         Cedar Grove                   103062 1     2008       $              76     0%    ##### 1E+300                     $           -        $              0 $                0       $         76
         Cole                          103062 1     2008       $              50     0%    ##### 1E+300                     $           -        $              0 $                0       $         50
         Sehmel                        103062 1     2008       $              50     0%    ##### 1E+300                     $           -        $              0 $                0       $         50
         Evergreen Shores              103062 1     2008       $              50     0%    ##### 1E+300                     $           -        $              0 $                0       $         50
         Horizons West                 103062 1     2008       $             624     0%    ##### 1E+300                     $           -        $              0 $                0       $        624
         71st Ave                      103062 1     2008       $              50     0%    ##### 1E+300                     $           -        $              0 $                0       $         50
         Olalla                        103062 1     2008       $              32     0%    ##### 1E+300                     $           -        $              0 $                0       $         32



        D:\Docstoc\Working\pdf\                                                                                                                                                                   Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                                Page 70 of 198
         Washington Water Service Company                      First Year            Second Year                              Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr              Mo     Yr                                 Change           $           -     $      346,429
         For the test period ending                      12          2010              0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL            Lookup Lookup Copy fx     HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                   Fully
                                                Date in             Original        Salvage Svc Depreciat                Asset                              Accumulated                Orig Cost (-)
         Asset Description                     Service             Asset Cost        Value   Life   ed                 Disposal                              Depreciation           .   Ending A/D
 TM        Project Name Project # Dept GL Acct Mo     Yr               $               %     Yrs    Yr        Mo.      Yr.          $                Beginning          Ending
         Classic Heights               103062 1     2008       $             184      0%    ##### 1E+300                    $           -        $              0 $              0    $         184
         Parkshore Estates             103062 1     2008       $              89      0%    ##### 1E+300                    $           -        $              0 $              0    $           89
         Point Evans                   103062 1     2008       $          2,060       0%    ##### 1E+300                    $           -        $              0 $              0    $       2,060
         Rosario                       103062 1     2008       $        100,100       0%    ##### 1E+300                    $           -        $              0 $              0    $     100,100
         Sea Cliff                     103062 1     2008       $             114      0%    ##### 1E+300                    $           -        $              0 $              0    $         114
         Sunshine Acres                103062 1     2008       $              76      0%    ##### 1E+300                    $           -        $              0 $              0    $           76
         Schmid                        103062 1     2008       $              50      0%    ##### 1E+300                    $           -        $              0 $              0    $           50
         Pine Lake                     103062 1     2008       $         20,000       0%    ##### 1E+300                    $           -        $              0 $              0    $      20,000
         Butterfield #4                103150 1     2008       $          1,659       0%      25   2033                     $           -        $            133 $            199    $       1,459
         Biscay Villa                  103150 1     2008       $             107      0%      25   2033                     $           -        $              9 $             13    $           94
         Alpinewood                    103150 1     2008       $          3,267       0%      25   2033                     $           -        $            261 $            392    $       2,875
         Cedar Crest                   103150 1     2008       $         10,322       0%      25   2033                     $           -        $            826 $          1,239    $       9,084
         Lacamas Farmstead             103150 1     2008       $          1,118       0%      25   2033                     $           -        $             89 $            134    $         984
         Ranch Acres                   103150 1     2008       $          6,024       0%      25   2033                     $           -        $            482 $            723    $       5,301
         Pacific Ventures              103150 1     2008       $          1,068       0%      25   2033                     $           -        $             85 $            128    $         940
         Crystal Springs               103150 1     2008       $             694      0%      25   2033                     $           -        $             56 $             83    $         611
         Kopachuck                     103150 1     2008       $             224      0%      25   2033                     $           -        $             18 $             27    $         197
         Minterbrook                   103150 1     2008       $         27,662       0%      25   2033                     $           -        $          2,213 $          3,319    $      24,342
         Olalla                        103150 1     2008       $          7,999       0%      25   2033                     $           -        $            640 $            960    $       7,039
         Pine Lake Estates             103150 1     2008       $         10,000       0%      25   2033                     $           -        $            800 $          1,200    $       8,800
         Peacock Hill                  103150 1     2008       $        128,428       0%      25   2033                     $           -        $        10,274 $          15,411    $     113,016
         Quistorff                     103150 1     2008       $          3,000       0%      25   2033                     $           -        $            240 $            360    $       2,640
         Sea Cliff                     103150 1     2008       $             884      0%      25   2033                     $           -        $             71 $            106    $         778
         Strattonwood                  103150 1     2008       $          4,358       0%      25   2033                     $           -        $            349 $            523    $       3,835
         Summerhill                    103150 1     2008       $          8,130       0%      25   2033                     $           -        $            650 $            976    $       7,155
         Richardson                    103150 1     2008       $              54      0%      25   2033                     $           -        $              4 $              6    $           48
         Woodlands Water Sys           103150 1     2008       $          3,645       0%      25   2033                     $           -        $            292 $            437    $       3,208
         Accrual                       103150 1     2008       $            (358)     0%      25   2033                     $           -        $            (29) $           (43)   $        (315)
         Overra Road                   103210 1     2008       $              89      0%      35   2043                     $           -        $              5 $              8    $           81
         Phelps-Moore                  103210 1     2008       $             903      0%      35   2043                     $           -        $             52 $             77    $         826
         Amanda                        103210 1     2008       $             489      0%      35   2043                     $           -        $             28 $             42    $         447
         Patrosa Lane                  103210 1     2008       $             561      0%      35   2043                     $           -        $             32 $             48    $         513
         SE Yakima                     103210 1     2008       $             244      0%      35   2043                     $           -        $             14 $             21    $         223
         Overra #2                     103210 1     2008       $              89      0%      35   2043                     $           -        $              5 $              8    $           81
         Allyn Shopping Center         103210 1     2008       $              74      0%      35   2043                     $           -        $              4 $              6    $           67
         Alpine Hills                  103210 1     2008       $             269      0%      35   2043                     $           -        $             15 $             23    $         246
         Alpinewood                    103210 1     2008       $             162      0%      35   2043                     $           -        $              9 $             14    $         148
         Longbranch Highlands          103210 1     2008       $             194      0%      35   2043                     $           -        $             11 $             17    $         178



        D:\Docstoc\Working\pdf\                                                                                                                                                              Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                           Page 71 of 198
         Washington Water Service Company                      First Year            Second Year                              Prior Values       $    12,656,543   $    13,622,264
         UW-090733                                       Mo           Yr              Mo     Yr                                 Change           $           -     $       346,429
         For the test period ending                      12          2010              0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $       619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC            GL           Lookup Lookup Copy fx     HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                   Fully
                                                 Date in            Original        Salvage Svc Depreciat                Asset                              Accumulated                Orig Cost (-)
         Asset Description                      Service            Asset Cost        Value   Life   ed                 Disposal                              Depreciation           .   Ending A/D
 TM         Project Name Project # Dept GL Acct Mo     Yr              $               %     Yrs    Yr        Mo.      Yr.          $                Beginning          Ending
         Lacamas Farmstead              103210 1     2008      $         28,259       0%     35    2043                     $           -        $          1,615 $          2,422    $      25,837
         Little Tree                    103210 1     2008      $               65     0%     35    2043                     $           -        $               4 $              6   $            59
         Ryan Nelson                    103210 1     2008      $             393      0%     35    2043                     $           -        $              22 $             34   $         359
         Eagle Estates                  103210 1     2008      $               79     0%     35    2043                     $           -        $               5 $              7   $            73
         Northwood                      103210 1     2008      $             597      0%     35    2043                     $           -        $              34 $             51   $         546
         Shaak                          103210 1     2008      $          1,147       0%     35    2043                     $           -        $              66 $             98   $       1,049
         Southworth View Tract          103210 1     2008      $             134      0%     35    2043                     $           -        $               8 $             11   $         122
         Belville                       103210 1     2008      $          1,071       0%     35    2043                     $           -        $              61 $             92   $         980
         Imhoff                         103210 1     2008      $             465      0%     35    2043                     $           -        $              27 $             40   $         425
         Inlet's End                    103210 1     2008      $             190      0%     35    2043                     $           -        $              11 $             16   $         174
         Eyrish Farms                   103210 1     2008      $             -        0%     35    2043                     $           -        $            -    $           -      $          -
         Rosedale East / Rosewood       103210 1     2008      $             528      0%     35    2043                     $           -        $              30 $             45   $         483
         Hintzville Acres R&R           103210 1     2008      $             772      0%     35    2043                     $           -        $              44 $             66   $         706
         Camelot Wes Ski                103210 1     2008      $          1,199       0%     35    2043                     $           -        $              69 $           103    $       1,097
         Foxhall                        103210 1     2008      $             476      0%     35    2043                     $           -        $              27 $             41   $         435
         Wind-N-Tides                   103210 1     2008      $               94     0%     35    2043                     $           -        $               5 $              8   $            86
         Cedar Crest                    103210 1     2008      $          5,083       0%     35    2043                     $           -        $            290 $            436    $       4,647
         Clifton                        103210 1     2008      $          3,034       0%     35    2043                     $           -        $            173 $            260    $       2,774
         Cedarbrook/Garison             103210 1     2008      $          3,201       0%     35    2043                     $           -        $            183 $            274    $       2,926
         Four Corners                   103210 1     2008      $          1,527       0%     35    2043                     $           -        $              87 $           131    $       1,396
         Crescent Park                  103210 1     2008      $             191      0%     35    2043                     $           -        $              11 $             16   $         175
         Andrews First                  103210 1     2008      $             466      0%     35    2043                     $           -        $              27 $             40   $         426
         Mayvolt Hills                  103210 1     2008      $             213      0%     35    2043                     $           -        $              12 $             18   $         194
         Jason Lane                     103210 1     2008      $               98     0%     35    2043                     $           -        $               6 $              8   $            89
         Lake Lawrence Trtmt            103210 1     2008      $          7,117       0%     35    2043                     $           -        $            407 $            610    $       6,507
         Bar B Estates                  103210 1     2008      $             568      0%     35    2043                     $           -        $              32 $             49   $         519
         Sivo Acres                     103210 1     2008      $             867      0%     35    2043                     $           -        $              50 $             74   $         793
         Evergreen Shores               103210 1     2008      $          3,378       0%     35    2043                     $           -        $            193 $            290    $       3,088
         Lider                          103210 1     2008      $             155      0%     35    2043                     $           -        $               9 $             13   $         142
         Harbor Heights                 103210 1     2008      $          3,241       0%     35    2043                     $           -        $            185 $            278    $       2,963
         Holiday Ranchettes             103210 1     2008      $             433      0%     35    2043                     $           -        $              25 $             37   $         396
         Holly Tides                    103210 1     2008      $               71     0%     35    2043                     $           -        $               4 $              6   $            65
         Horizons West                  103210 1     2008      $             506      0%     35    2043                     $           -        $              29 $             43   $         463
         Glenwood Farms 2 West          103210 1     2008      $               39     0%     35    2043                     $           -        $               2 $              3   $            35
         Lee Water System               103210 1     2008      $          1,135       0%     35    2043                     $           -        $              65 $             97   $       1,038
         Bliss Cochran                  103210 1     2008      $             632      0%     35    2043                     $           -        $              36 $             54   $         578
         71st Ave                       103210 1     2008      $             307      0%     35    2043                     $           -        $              18 $             26   $         280
         Minterbrook                    103210 1     2008      $          3,660       0%     35    2043                     $           -        $            209 $            314    $       3,347



        D:\Docstoc\Working\pdf\                                                                                                                                                                Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                             Page 72 of 198
         Washington Water Service Company                      First Year            Second Year                              Prior Values       $    12,656,543   $    13,622,264
         UW-090733                                       Mo           Yr              Mo     Yr                                 Change           $           -     $       346,429
         For the test period ending                      12          2010              0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $       619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL            Lookup Lookup Copy fx     HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                   Fully
                                                Date in             Original        Salvage Svc Depreciat                Asset                              Accumulated                Orig Cost (-)
         Asset Description                     Service             Asset Cost        Value   Life   ed                 Disposal                              Depreciation           .   Ending A/D
 TM        Project Name Project # Dept GL Acct Mo     Yr               $               %     Yrs    Yr        Mo.      Yr.          $                Beginning          Ending
         Lake Minterwood               103210 1     2008       $             479      0%     35    2043                     $           -        $             27 $             41    $          438
         Mirrormont                    103210 1     2008       $             611      0%     35    2043                     $           -        $             35 $             52    $          558
         Jackson Lake                  103210 1     2008       $           1,189      0%     35    2043                     $           -        $             68 $            102    $        1,087
         Weyer Lane                    103210 1     2008       $             140      0%     35    2043                     $           -        $              8 $             12    $          128
         Northwood / Kitsap            103210 1     2008       $           1,899      0%     35    2043                     $           -        $            109 $            163    $        1,736
         Nu Era                        103210 1     2008       $             609      0%     35    2043                     $           -        $             35 $             52    $          557
         Olalla                        103210 1     2008       $             375      0%     35    2043                     $           -        $             21 $             32    $          343
         Classic Heights               103210 1     2008       $             311      0%     35    2043                     $           -        $             18 $             27    $          284
         Foss Rd - Kitsap              103210 1     2008       $           1,202      0%     35    2043                     $           -        $             69 $            103    $        1,099
         Palmer Lake                   103210 1     2008       $           4,167      0%     35    2043                     $           -        $            238 $            357    $        3,809
         Parkshore Estates             103210 1     2008       $           1,049      0%     35    2043                     $           -        $             60 $             90    $          959
         Parkview Terrace              103210 1     2008       $           3,098      0%     35    2043                     $           -        $            177 $            266    $        2,833
         Peacock Hill                  103210 1     2008       $         66,396       0%     35    2043                     $           -        $          3,794 $          5,691    $      60,705
         Point Evans                   103210 1     2008       $           9,657      0%     35    2043                     $           -        $            552 $            828    $        8,829
         Quistorff                     103210 1     2008       $           5,198      0%     35    2043                     $           -        $            297 $            446    $        4,753
         Raft Island                   103210 1     2008       $             629      0%     35    2043                     $           -        $             36 $             54    $          575
         Regency Park                  103210 1     2008       $             151      0%     35    2043                     $           -        $              9 $             13    $          138
         Royalwood                     103210 1     2008       $             137      0%     35    2043                     $           -        $              8 $             12    $          125
         S&I                           103210 1     2008       $           1,100      0%     35    2043                     $           -        $             63 $             94    $        1,006
         Sea Cliff                     103210 1     2008       $             539      0%     35    2043                     $           -        $             31 $             46    $          493
         Shroecrest                    103210 1     2008       $           1,449      0%     35    2043                     $           -        $             83 $            124    $        1,325
         Burnaham                      103210 1     2008       $             974      0%     35    2043                     $           -        $             56 $             83    $          890
         Spruce Road                   103210 1     2008       $             567      0%     35    2043                     $           -        $             32 $             49    $          519
         Srattonwood                   103210 1     2008       $              85      0%     35    2043                     $           -        $              5 $              7    $           78
         Summerhill                    103210 1     2008       $             987      0%     35    2043                     $           -        $             56 $             85    $          903
         Sunshine Acres                103210 1     2008       $           1,231      0%     35    2043                     $           -        $             70 $            106    $        1,126
         Sylvia Lake                   103210 1     2008       $           7,069      0%     35    2043                     $           -        $            404 $            606    $        6,463
         Triple G                      103210 1     2008       $             516      0%     35    2043                     $           -        $             30 $             44    $          472
         Wicks Lake                    103210 1     2008       $             633      0%     35    2043                     $           -        $             36 $             54    $          579
         Mackey                        103210 1     2008       $              69      0%     35    2043                     $           -        $              4 $              6    $           63
         Longbranch Estates            103210 1     2008       $             450      0%     35    2043                     $           -        $             26 $             39    $          411
         Mountain View Meadows A       103210 1     2008       $             432      0%     35    2043                     $           -        $             25 $             37    $          395
         Mountain View Meadows D       103210 1     2008       $             531      0%     35    2043                     $           -        $             30 $             46    $          486
         Pine Lake Estates             103210 1     2008       $           3,000      0%     35    2043                     $           -        $            171 $            257    $        2,743
         Woodlands Water sys           103210 1     2008       $             500      0%     35    2043                     $           -        $             29 $             43    $          457
         Accrual                       103210 1     2008       $          (3,610)     0%     35    2043                     $           -        $           (206) $          (309)   $       (3,300)
         Overra Rd#1                   103240 1     2008       $           2,378      0%     20    2028                     $           -        $            238 $            357    $        2,021
         Butterfield #4                103240 1     2008       $             148      0%     20    2028                     $           -        $             15 $             22    $          125



        D:\Docstoc\Working\pdf\                                                                                                                                                               Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                            Page 73 of 198
         Washington Water Service Company                      First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                      12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                  Fully
                                                 Date in            Original       Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
         Asset Description                      Service            Asset Cost       Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
 TM         Project Name Project # Dept GL Acct Mo     Yr              $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         Heritage Row                   103240 1     2008      $          2,110      0%     20    2028                      $           -        $            211 $            317   $       1,794
         Lacamas Farmstead              103240 1     2008      $          6,999      0%     20    2028                      $           -        $            700 $          1,050   $       5,949
         Little Tree                    103240 1     2008      $             433     0%     20    2028                      $           -        $             43 $             65   $         368
         Northwood / Pierce             103240 1     2008      $          1,935      0%     20    2028                      $           -        $            194 $            290   $       1,645
         Dullum                         103240 1     2008      $             770     0%     20    2028                      $           -        $             77 $            116   $         655
         ITT                            103240 1     2008      $             207     0%     20    2028                      $           -        $             21 $             31   $         176
         Creekside Meadows              103240 1     2008      $          1,375      0%     20    2028                      $           -        $            138 $            206   $       1,169
         Loganberry A                   103240 1     2008      $          1,078      0%     20    2028                      $           -        $            108 $            162   $         916
         Rosewood                       103240 1     2008      $             990     0%     20    2028                      $           -        $             99 $            149   $         842
         Wind N Tide                    103240 1     2008      $             854     0%     20    2028                      $           -        $             85 $            128   $         726
         Cedar Crest                    103240 1     2008      $          9,543      0%     20    2028                      $           -        $            954 $          1,431   $       8,112
         Mayvolt Hills                  103240 1     2008      $          1,268      0%     20    2028                      $           -        $            127 $            190   $       1,077
         Jason Lane                     103240 1     2008      $          2,025      0%     20    2028                      $           -        $            203 $            304   $       1,721
         Lake Lawrence                  103240 1     2008      $          5,701      0%     20    2028                      $           -        $            570 $            855   $       4,846
         Evergreen Shores               103240 1     2008      $          5,237      0%     20    2028                      $           -        $            524 $            786   $       4,452
         Lider                          103240 1     2008      $              74     0%     20    2028                      $           -        $              7 $             11   $           63
         Black Lake Estates             103240 1     2008      $             336     0%     20    2028                      $           -        $             34 $             50   $         286
         Pacific Ventures               103240 1     2008      $             111     0%     20    2028                      $           -        $             11 $             17   $           94
         Crysal Springs                 103240 1     2008      $          2,020      0%     20    2028                      $           -        $            202 $            303   $       1,717
         Horizons West                  103240 1     2008      $             363     0%     20    2028                      $           -        $             36 $             54   $         308
         Johanson                       103240 1     2008      $          7,618      0%     20    2028                      $           -        $            762 $          1,143   $       6,476
         Belfair 1                      103240 1     2008      $          2,239      0%     20    2028                      $           -        $            224 $            336   $       1,903
         Kopachuck                      103240 1     2008      $          7,299      0%     20    2028                      $           -        $            730 $          1,095   $       6,204
         Country Store                  103240 1     2008      $             470     0%     20    2028                      $           -        $             47 $             71   $         400
         Mainland View Manor            103240 1     2008      $          1,196      0%     20    2028                      $           -        $            120 $            179   $       1,016
         Bliss Cochran Larson           103240 1     2008      $             529     0%     20    2028                      $           -        $             53 $             79   $         450
         Minterbrook                    103240 1     2008      $         40,711      0%     20    2028                      $           -        $          4,071 $          6,107   $      34,604
         Lake Minterwood                103240 1     2008      $          1,408      0%     20    2028                      $           -        $            141 $            211   $       1,197
         Mirrormont Services            103240 1     2008      $             704     0%     20    2028                      $           -        $             70 $            106   $         599
         Phelps Road - Kitsap           103240 1     2008      $          5,723      0%     20    2028                      $           -        $            572 $            858   $       4,865
         Olalla                         103240 1     2008      $         39,437      0%     20    2028                      $           -        $          3,944 $          5,915   $      33,521
         Classic Heights                103240 1     2008      $          6,607      0%     20    2028                      $           -        $            661 $            991   $       5,616
         Foss Road - Kitsap             103240 1     2008      $          2,437      0%     20    2028                      $           -        $            244 $            366   $       2,071
         Palmer Lake                    103240 1     2008      $             761     0%     20    2028                      $           -        $             76 $            114   $         647
         Peacock Hill                   103240 1     2008      $         28,979      0%     20    2028                      $           -        $          2,898 $          4,347   $      24,632
         Bucklin                        103240 1     2008      $         11,369      0%     20    2028                      $           -        $          1,137 $          1,705   $       9,663
         Pine Lake Estates              103240 1     2008      $          2,500      0%     20    2028                      $           -        $            250 $            375   $       2,125
         Quistorff                      103240 1     2008      $         22,061      0%     20    2028                      $           -        $          2,206 $          3,309   $      18,752



        D:\Docstoc\Working\pdf\                                                                                                                                                              Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                           Page 74 of 198
         Washington Water Service Company                      First Year            Second Year                              Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr              Mo     Yr                                 Change           $           -     $      346,429
         For the test period ending                      12          2010              0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL            Lookup Lookup Copy fx     HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                   Fully
                                                 Date in            Original        Salvage Svc Depreciat                Asset                              Accumulated                Orig Cost (-)
         Asset Description                      Service            Asset Cost        Value   Life   ed                 Disposal                              Depreciation           .   Ending A/D
 TM         Project Name Project # Dept GL Acct Mo     Yr              $               %     Yrs    Yr        Mo.      Yr.          $                Beginning          Ending
         Red Cedar Estates              103240 1     2008      $             882      0%     20    2028                     $           -        $             88 $            132    $         750
         Rolling Firs/Evergreen Ter     103240 1     2008      $          1,580       0%     20    2028                     $           -        $            158 $            237    $       1,343
         Rondelay Meadows               103240 1     2008      $             264      0%     20    2028                     $           -        $             26 $             40    $         225
         Rosario                        103240 1     2008      $          1,676       0%     20    2028                     $           -        $            168 $            251    $       1,424
         S&I                            103240 1     2008      $          6,581       0%     20    2028                     $           -        $            658 $            987    $       5,593
         Sea Cliff Estates              103240 1     2008      $          6,086       0%     20    2028                     $           -        $            609 $            913    $       5,174
         Burnham                        103240 1     2008      $          2,256       0%     20    2028                     $           -        $            226 $            338    $       1,918
         Summerhill                     103240 1     2008      $          9,464       0%     20    2028                     $           -        $            946 $          1,420    $       8,045
         Sunshine Acres                 103240 1     2008      $         13,741       0%     20    2028                     $           -        $          1,374 $          2,061    $      11,680
         Sylvia Lake                    103240 1     2008      $          3,827       0%     20    2028                     $           -        $            383 $            574    $       3,253
         Wick's Lake                    103240 1     2008      $          1,591       0%     20    2028                     $           -        $            159 $            239    $       1,352
         Richardson                     103240 1     2008      $          3,439       0%     20    2028                     $           -        $            344 $            516    $       2,923
         Mountain View Meadows A        103240 1     2008      $             328      0%     20    2028                     $           -        $             33 $             49    $         279
         Woodlands Water Sys            103240 1     2008      $          2,668       0%     20    2028                     $           -        $            267 $            400    $       2,268
         Accrual                        103240 1     2008      $            (331)     0%     20    2028                     $           -        $            (33) $           (50)   $        (282)
         Lacamas Farmstead              103320 1     2008      $        133,650       0%     35    2043                     $           -        $          7,637 $         11,456    $     122,195
         BKS                            103320 1     2008      $          6,645       0%     35    2043                     $           -        $            380 $            570    $       6,076
         Belwood Park                   103320 1     2008      $          5,972       0%     35    2043                     $           -        $            341 $            512    $       5,460
         Belville                       103320 1     2008      $         31,584       0%     35    2043                     $           -        $          1,805 $          2,707    $      28,877
         Johanson                       103320 1     2008      $             772      0%     35    2043                     $           -        $             44 $             66    $         706
         Kopachuck                      103320 1     2008      $          3,856       0%     35    2043                     $           -        $            220 $            331    $       3,526
         Lake Tuck                      103320 1     2008      $          1,866       0%     35    2043                     $           -        $            107 $            160    $       1,706
         Mirrormont                     103320 1     2008      $             570      0%     35    2043                     $           -        $             33 $             49    $         521
         Parkshore Estates              103320 1     2008      $          1,141       0%     35    2043                     $           -        $             65 $             98    $       1,043
         Rolling Firs / Evgreen         103320 1     2008      $          1,363       0%     35    2043                     $           -        $             78 $            117    $       1,246
         Rosario                        103320 1     2008      $         19,856       0%     35    2043                     $           -        $          1,135 $          1,702    $      18,154
         Summerhill                     103320 1     2008      $             174      0%     35    2043                     $           -        $             10 $             15    $         159
         Sunshine Acres                 103320 1     2008      $             780      0%     35    2043                     $           -        $             45 $             67    $         713
         Sea Cliff Estates              103320 1     2008      $          5,556       0%     35    2043                     $           -        $            318 $            476    $       5,080
         Strattonwood                   103320 1     2008      $         87,086       0%     35    2043                     $           -        $          4,976 $          7,465    $      79,622
         Summerhill                     103320 1     2008      $             120      0%     35    2043                     $           -        $              7 $             10    $         110
         PALMER LAKE                    103420 1     2008      $          4,593       0%     30    2038                     $           -        $            306 $            459    $       4,133
         Alpine Hills                   103420 1     2008      $             370      0%     30    2038                     $           -        $             25 $             37    $         333
         Little Tree                    103420 1     2008      $          2,669       0%     30    2038                     $           -        $            178 $            267    $       2,402
         Lacamas Farmstead              103420 1     2008      $             917      0%     30    2038                     $           -        $             61 $             92    $         825
         BKS                            103420 1     2008      $          2,035       0%     30    2038                     $           -        $            136 $            204    $       1,832
         Belville                       103420 1     2008      $          1,355       0%     30    2038                     $           -        $             90 $            136    $       1,220
         Biscay Villa                   103420 1     2008      $             560      0%     30    2038                     $           -        $             37 $             56    $         504



        D:\Docstoc\Working\pdf\                                                                                                                                                              Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                           Page 75 of 198
         Washington Water Service Company                      First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                      12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                  Fully
                                                Date in             Original       Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
         Asset Description                     Service             Asset Cost       Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
 TM        Project Name Project # Dept GL Acct Mo     Yr               $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         ROSEWOOD                      103420 1     2008       $             916     0%     30    2038                      $           -        $             61 $             92   $         824
         Foxhall                       103420 1     2008       $             431     0%     30    2038                      $           -        $             29 $             43   $         388
         Cedar Crest                   103420 1     2008       $             970     0%     30    2038                      $           -        $             65 $             97   $         873
         Cuyamaca Village              103420 1     2008       $             922     0%     30    2038                      $           -        $             61 $             92   $         829
         Andrews First                 103420 1     2008       $             347     0%     30    2038                      $           -        $             23 $             35   $         312
         Sehmel Road WS                103420 1     2008       $             556     0%     30    2038                      $           -        $             37 $             56   $         500
         Black Lake Estates            103420 1     2008       $          1,008      0%     30    2038                      $           -        $             67 $            101   $         907
         Olalla                        103420 1     2008       $             669     0%     30    2038                      $           -        $             45 $             67   $         602
         Classic Heights               103420 1     2008       $             278     0%     30    2038                      $           -        $             19 $             28   $         251
         Parkview Terrace              103420 1     2008       $             496     0%     30    2038                      $           -        $             33 $             50   $         446
         Point Evans                   103420 1     2008       $          1,048      0%     30    2038                      $           -        $             70 $            105   $         943
         Quistorff                     103420 1     2008       $          3,333      0%     30    2038                      $           -        $            222 $            333   $       3,000
         Regency Park                  103420 1     2008       $             628     0%     30    2038                      $           -        $             42 $             63   $         565
         SEA CLIFF                     103420 1     2008       $             682     0%     30    2038                      $           -        $             45 $             68   $         614
         Spruce Road                   103420 1     2008       $             880     0%     30    2038                      $           -        $             59 $             88   $         792
         Strattonwood                  103420 1     2008       $             275     0%     30    2038                      $           -        $             18 $             27   $         247
         Winnwood                      103420 1     2008       $             415     0%     30    2038                      $           -        $             28 $             41   $         373
         Woodlands water sys           103420 1     2008       $             800     0%     30    2038                      $           -        $             53 $             80   $         720
         2008Accrl                     103420 1     2008       $             396     0%     30    2038                      $           -        $             26 $             40   $         356
         Cedar Crest                   103420 1     2008       $              90     0%     30    2038                      $           -        $              6 $              9   $           81
         71st Ave                      103420 1     2008       $             140     0%     30    2038                      $           -        $              9 $             14   $         126
         Cedarbrook                    103420 1     2008       $         10,928      0%     30    2038                      $           -        $            729 $          1,093   $       9,835
         Crescent Park                 103420 1     2008       $             240     0%     30    2038                      $           -        $             16 $             24   $         216
         Johanson                      103420 1     2008       $         19,343      0%     30    2038                      $           -        $          1,290 $          1,934   $      17,408
         Kopachuck                     103420 1     2008       $             448     0%     30    2038                      $           -        $             30 $             45   $         404
         Allyn Shopping Center         103431 1     2008       $             412     0%     50    2058                      $           -        $             16 $             25   $         387
         Alpine Hills                  103431 1     2008       $          1,120      0%     50    2058                      $           -        $             45 $             67   $       1,053
         Lacamas Farmstead             103431 1     2008       $         82,169      0%     50    2058                      $           -        $          3,287 $          4,930   $      77,239
         Henderson Boulevard           103431 1     2008       $          1,814      0%     50    2058                      $           -        $             73 $            109   $       1,705
         Camelot/Western Skies         103431 1     2008       $          1,976      0%     50    2058                      $           -        $             79 $            119   $       1,857
         Cedar Crest                   103431 1     2008       $         96,561      0%     50    2058                      $           -        $          3,862 $          5,794   $      90,767
         Cole                          103431 1     2008       $          1,477      0%     50    2058                      $           -        $             59 $             89   $       1,388
         Sehmel Road                   103431 1     2008       $          1,129      0%     50    2058                      $           -        $             45 $             68   $       1,061
         Lake Lawrence                 103431 1     2008       $          2,829      0%     50    2058                      $           -        $            113 $            170   $       2,659
         Evergreen Shores              103431 1     2008       $             553     0%     50    2058                      $           -        $             22 $             33   $         520
         Ranch Acres                   103431 1     2008       $          1,785      0%     50    2058                      $           -        $             71 $            107   $       1,678
         Holiday Ranchettes            103431 1     2008       $         14,416      0%     50    2058                      $           -        $            577 $            865   $      13,551
         Horizons West                 103431 1     2008       $             261     0%     50    2058                      $           -        $             10 $             16   $         246



        D:\Docstoc\Working\pdf\                                                                                                                                                              Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                           Page 76 of 198
         Washington Water Service Company                      First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                      12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                  Fully
                                                Date in             Original       Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
         Asset Description                     Service             Asset Cost       Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
 TM        Project Name Project # Dept GL Acct Mo     Yr               $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         Johanson                      103431 1     2008       $         25,275      0%     50    2058                      $           -        $          1,011 $          1,516   $      23,758
         Country Store                 103431 1     2008       $          1,079      0%     50    2058                      $           -        $             43 $             65   $       1,014
         Lawrence Road                 103431 1     2008       $          2,402      0%     50    2058                      $           -        $             96 $            144   $       2,258
         Lee                           103431 1     2008       $          2,692      0%     50    2058                      $           -        $            108 $            161   $       2,530
         Libby Road East               103431 1     2008       $              68     0%     50    2058                      $           -        $              3 $              4   $           64
         Mainland View Manor           103431 1     2008       $             112     0%     50    2058                      $           -        $              4 $              7   $         105
         Lake Tuck                     103431 1     2008       $          1,147      0%     50    2058                      $           -        $             46 $             69   $       1,078
         Minterbrook                   103431 1     2008       $          7,386      0%     50    2058                      $           -        $            295 $            443   $       6,943
         Lake Minterwood               103431 1     2008       $             205     0%     50    2058                      $           -        $              8 $             12   $         193
         Olalla                        103431 1     2008       $          1,488      0%     50    2058                      $           -        $             60 $             89   $       1,399
         Classic Heights               103431 1     2008       $             246     0%     50    2058                      $           -        $             10 $             15   $         231
         Foss Road / Kitsap            103431 1     2008       $          1,616      0%     50    2058                      $           -        $             65 $             97   $       1,519
         Palmer Lake                   103431 1     2008       $          2,427      0%     50    2058                      $           -        $             97 $            146   $       2,282
         Parkview Terrace              103431 1     2008       $             963     0%     50    2058                      $           -        $             39 $             58   $         906
         Peacock Hill                  103431 1     2008       $         14,865      0%     50    2058                      $           -        $            595 $            892   $      13,973
         Point Evans                   103431 1     2008       $         31,009      0%     50    2058                      $           -        $          1,240 $          1,861   $      29,149
         Quistorff                     103431 1     2008       $        368,099      0%     50    2058                      $           -        $        14,724 $          22,086   $     346,013
         Raft Island                   103431 1     2008       $          2,567      0%     50    2058                      $           -        $            103 $            154   $       2,413
         Rolling Firs/Ev Ter           103431 1     2008       $             153     0%     50    2058                      $           -        $              6 $              9   $         144
         Rosario                       103431 1     2008       $         95,349      0%     50    2058                      $           -        $          3,814 $          5,721   $      89,628
         Rosedale Com Club             103431 1     2008       $             175     0%     50    2058                      $           -        $              7 $             10   $         164
         S& I                          103431 1     2008       $             122     0%     50    2058                      $           -        $              5 $              7   $         115
         Schmid                        103431 1     2008       $         32,821      0%     50    2058                      $           -        $          1,313 $          1,969   $      30,852
         Sea Cliff Estates             103431 1     2008       $             470     0%     50    2058                      $           -        $             19 $             28   $         442
         Sunshine Acres                103431 1     2008       $             570     0%     50    2058                      $           -        $             23 $             34   $         536
         Sylvia Lake                   103431 1     2008       $             954     0%     50    2058                      $           -        $             38 $             57   $         896
         Triple G                      103431 1     2008       $             140     0%     50    2058                      $           -        $              6 $              8   $         131
         Wicks Lake                    103431 1     2008       $             294     0%     50    2058                      $           -        $             12 $             18   $         276
         Woodlands Water Sys           103431 1     2008       $          1,906      0%     50    2058                      $           -        $             76 $            114   $       1,792
         Holly Tides                   103431 1     2008       $          2,500      0%     50    2058                      $           -        $            100 $            150   $       2,350
         Lake Minterwood               103431 1     2008       $         88,457      0%     50    2058                      $           -        $          3,538 $          5,307   $      83,149
         Kopachuck                     103431 1     2008       $         17,913      0%     50    2058                      $           -        $            717 $          1,075   $      16,838
         Pine Lake Estates             103431 1     2008       $          4,000      0%     50    2058                      $           -        $            160 $            240   $       3,760
         Foss Road / Pierce            103450 1     2008       $             331     0%     30    2038                      $           -        $             22 $             33   $         298
         Bucklin                       103450 1     2008       $             224     0%     30    2038                      $           -        $             15 $             22   $         202
         Pine Lake Estates             103450 1     2008       $          2,500      0%     30    2038                      $           -        $            167 $            250   $       2,250
         Woodlands Water Sys           103450 1     2008       $             400     0%     30    2038                      $           -        $             27 $             40   $         360
         Meters All Systems 2008       103460 1     2008       $        106,957     10%     20    2028                      $           -        $          9,626 $         14,439   $      92,518



        D:\Docstoc\Working\pdf\                                                                                                                                                              Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                           Page 77 of 198
         Washington Water Service Company                      First Year            Second Year                              Prior Values       $    12,656,543   $    13,622,264
         UW-090733                                       Mo           Yr              Mo     Yr                                 Change           $           -     $       346,429
         For the test period ending                      12          2010              0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $       619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL            Lookup Lookup Copy fx     HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                   Fully
                                                Date in             Original        Salvage Svc Depreciat                Asset                              Accumulated                Orig Cost (-)
         Asset Description                      Service            Asset Cost        Value   Life   ed                 Disposal                              Depreciation           .   Ending A/D
 TM        Project Name Project # Dept GL Acct Mo     Yr               $               %     Yrs    Yr        Mo.      Yr.          $                Beginning          Ending
         Look Out Point                  103460 1   2008       $             106     10%     20    2028                     $           -        $             10 $             14    $           92
         Overra Rd#1                     103460 1   2008       $              14     10%     20    2028                     $           -        $              1 $              2    $           12
         Patrosa Lane                    103460 1   2008       $             521     10%     20    2028                     $           -        $             47 $             70    $         451
         SE Yakima                       103460 1   2008       $              29     10%     20    2028                     $           -        $              3 $              4    $           25
         Butterfield #4                  103460 1   2008       $              23     10%     20    2028                     $           -        $              2 $              3    $           20
         Belwood Park                    103460 1   2008       $             158     10%     20    2028                     $           -        $             14 $             21    $         137
         Wind N Tides                    103460 1   2008       $             120     10%     20    2028                     $           -        $             11 $             16    $         104
         Cedar Crest                     103460 1   2008       $          1,593      10%     20    2028                     $           -        $            143 $            215    $       1,378
         Cedarbrook                      103460 1   2008       $          2,935      10%     20    2028                     $           -        $            264 $            396    $       2,539
         Zimmerman                       103460 1   2008       $              34     10%     20    2028                     $           -        $              3 $              5    $           30
         Glenwood Farms 2                103460 1   2008       $             134     10%     20    2028                     $           -        $             12 $             18    $         116
         Belfair Acre Tract 2            103460 1   2008       $             608     10%     20    2028                     $           -        $             55 $             82    $         526
         Cramer Road                     103460 1   2008       $             743     10%     20    2028                     $           -        $             67 $            100    $         643
         Lake Minterwood                 103460 1   2008       $          3,125      10%     20    2028                     $           -        $            281 $            422    $       2,703
         Cascade Highlands North         103460 1   2008       $             455     10%     20    2028                     $           -        $             41 $             61    $         394
         Nu Era                          103460 1   2008       $             787     10%     20    2028                     $           -        $             71 $            106    $         680
         Olalla                          103460 1   2008       $              29     10%     20    2028                     $           -        $              3 $              4    $           25
         Peacock Hill                    103460 1   2008       $          2,917      10%     20    2028                     $           -        $            263 $            394    $       2,523
         Rosario                         103460 1   2008       $             337     10%     20    2028                     $           -        $             30 $             46    $         292
         Seacliff Estates                103460 1   2008       $              14     10%     20    2028                     $           -        $              1 $              2    $           13
         Burnham                         103460 1   2008       $             244     10%     20    2028                     $           -        $             22 $             33    $         211
         Strattonwood                    103460 1   2008       $              53     10%     20    2028                     $           -        $              5 $              7    $           46
         Sylvia Lake                     103460 1   2008       $          3,999      10%     20    2028                     $           -        $            360 $            540    $       3,459
         Horizons West                   103480 1   2008       $              74      5%     40    2048                     $           -        $              3 $              5    $           68
         Peacock Hill                    103480 1   2008       $          2,171       5%     40    2048                     $           -        $            103 $            155    $       2,016
         Rosario                         103480 1   2008       $          3,575       5%     40    2048                     $           -        $            170 $            255    $       3,320
         Sunshine Acres                  103480 1   2008       $          4,330       5%     40    2048                     $           -        $            206 $            309    $       4,022
         Cedar Crest                     103480 1   2008       $         10,721       5%     40    2048                     $           -        $            509 $            764    $       9,957
         Lake Minterwood                 103480 1   2008       $          7,325       5%     40    2048                     $           -        $            348 $            522    $       6,803
                                         103720 1
         Companywide Office Furniture & Equip.      2008       $              87      0%     20    2028                     $           -        $              9 $             13    $           74
         ACH Pmt Conversion              103720 1   2008       $          4,255      10%     10    2018                     $           -        $            766 $          1,149    $       3,106
         Companywide Computer/Monitors 103720 1     2008       $         10,145       0%      5    2013                     $           -        $          4,058 $          6,087    $       4,058
         NW Office Remodel               103720 1   2008       $         30,567       0%     20    2028                     $           -        $          3,057 $          4,585    $      25,982
         Mirrormont                      103720 1   2008       $             783      0%     20    2028                     $           -        $             78 $            117    $         665
         Peacock Hill                    103720 1   2008       $         62,320       0%     20    2028                     $           -        $          6,232 $          9,348    $      52,972
         Triple G                        103720 1   2008       $             429      0%     20    2028                     $           -        $             43 $             64    $         365
         Rosario                         103720 1   2008       $             616      0%     20    2028                     $           -        $             62 $             92    $         523
         Accrual                         103720 1   2008       $             (87)     0%     20    2028                     $           -        $             (9) $           (13)   $          (74)



        D:\Docstoc\Working\pdf\                                                                                                                                                               Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                            Page 78 of 198
         Washington Water Service Company                      First Year            Second Year                              Prior Values       $    12,656,543   $    13,622,264
         UW-090733                                       Mo           Yr              Mo     Yr                                 Change           $           -     $       346,429
         For the test period ending                      12          2010              0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $       619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL            Lookup Lookup Copy fx     HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                   Fully
                                                 Date in            Original        Salvage Svc Depreciat                Asset                              Accumulated                Orig Cost (-)
         Asset Description                      Service            Asset Cost        Value   Life   ed                 Disposal                              Depreciation           .   Ending A/D
 TM         Project Name Project # Dept GL Acct Mo     Yr              $               %     Yrs    Yr        Mo.      Yr.          $                Beginning          Ending
         1GCHK24KX8E159739 8013    500 103730    1   2008      $      38,466.95      10%      7    2015                     $           -        $          9,892 $         14,837    $      23,630
         1GCHK24K28E113032 8013    500 103730    1   2008      $      38,466.95      10%      7    2015                     $           -        $          9,892 $         14,837    $      23,630
         1GCHK24K38E143186 8013    500 103730    1   2008      $      38,466.96      10%      7    2015                     $           -        $          9,892 $         14,837    $      23,630
         1FTYR10D18PA87105 8013    500 103730    1   2008      $      18,019.33      10%      7    2015                     $           -        $          4,634 $          6,950    $      11,069
         1FDXF47R18EA12886 8013    500 103730    1   2008      $         118.91      10%      7    2015                     $           -        $              31 $             46   $            73
         1FDXF47P57EB40318 8013    500 103730    1   2008      $         118.91      10%      7    2015                     $           -        $              31 $             46   $            73
         1GCHK29U07E126273 8013    500 103730    1   2008      $         118.92      10%      7    2015                     $           -        $              31 $             46   $            73
         2FZHAZAS94AM15657 8013    500 103730    1   2008      $       2,069.67      10%      7    2015                     $           -        $            532 $            798    $        1,271
         1HTSHNHR2MH302935 8013    500 103730    1   2008      $       7,505.46      10%      7    2015                     $           -        $          1,930 $          2,895    $        4,610
                                        103760 1
         Reclass Companywide Communication Equip     2008      $          (1,287)    10%     10    2018                     $           -        $           (232) $          (347)   $         (939)
         Peacock Hill                   103760 1     2008      $         11,116      10%     10    2018                     $           -        $          2,001 $          3,001    $        8,115
         Rosario                        103760 1     2008      $           1,553     10%     10    2018                     $           -        $            279 $            419    $        1,133
         Triple G                       103760 1     2008      $           1,692     10%     10    2018                     $           -        $            305 $            457    $        1,235
         Adj. to WWS Depn               103760 1     2008      $             -        0%     10    2018                     $           -        $            -    $           -      $          -
         Cedarwood / So Union           103770 1     2008      $         32,862       0%     15    2023                     $           -        $          4,382 $          6,572    $      26,290
         Auxilary Power                 103770 1     2008      $           1,531      0%     15    2023                     $           -        $            204 $            306    $        1,225
         Inlet's End                    103770 1     2008      $             658      0%     15    2023                     $           -        $              88 $           132    $          527
         Cedarbrook/Garison             103770 1     2008      $         34,624       0%     15    2023                     $           -        $          4,616 $          6,925    $      27,699
         Sehmel Bujachich Dr            103770 1     2008      $               37     0%     15    2023                     $           -        $               5 $              7   $            29
         Kopachuck                      103770 1     2008      $               74     0%     15    2023                     $           -        $              10 $             15   $            59
         Lee Water Sys                  103770 1     2008      $           1,359      0%     15    2023                     $           -        $            181 $            272    $        1,087
         Palmer Lake                    103770 1     2008      $         77,748       0%     15    2023                     $           -        $        10,366 $          15,550    $      62,199
         Point Evans                    103770 1     2008      $        106,469       0%     15    2023                     $           -        $        14,196 $          21,294    $      85,175
         Raft Island                    103770 1     2008      $           2,850      0%     15    2023                     $           -        $            380 $            570    $        2,280
         Burnham                        103770 1     2008      $               73     0%     15    2023                     $           -        $              10 $             15   $            59
         Sunshine Acres                 103770 1     2008      $             184      0%     15    2023                     $           -        $              25 $             37   $          147
         TripleG /Lakeview Estates      103770 1     2008      $           5,863      0%     15    2023                     $           -        $            782 $          1,173    $        4,690
         Lake Tuck                      103770 1     2008      $          (1,531)     0%     15    2023                     $           -        $           (204) $          (306)   $       (1,225)
         COMPWIDE TOOLS & EQUIP         103780 1     2008      $           1,310      5%     15    2023                     $           -        $            166 $            249    $        1,061
         Trailer & Jumpjack             103780 1     2008      $            (401)     5%     15    2023                     $           -        $            (51) $           (76)   $         (325)
         Rosario                        103780 1     2008      $           5,000      5%     15    2023                     $           -        $            633 $            950    $        4,050
         mower - SW region              103780 1     2008      $           7,370      5%     15    2023                     $           -        $            934 $          1,400    $        5,970
         Accrual                        103780 1     2008      $          (1,667)     5%     15    2023                     $           -        $           (211) $          (317)   $       (1,350)
         Lacamas Farmstead              103790 1     2008      $         43,479       0%     40    2048                     $           -        $          2,174 $          3,261    $      40,218
         Company Wide Other Plant       103790 1     2008      $            (770)     0%     40    2048                     $           -        $            (39) $           (58)   $         (712)
         Cedar Crest                    103790 1     2008      $           1,202      0%     40    2048                     $           -        $              60 $             90   $        1,112
         Crescent Park                  103790 1     2008      $             778      0%     40    2048                     $           -        $              39 $             58   $          719
         Mayvolt Hills                  103790 1     2008      $         22,939       0%     40    2048                     $           -        $          1,147 $          1,720    $      21,219



        D:\Docstoc\Working\pdf\                                                                                                                                                               Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                            Page 79 of 198
         Washington Water Service Company                      First Year          Second Year                                Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr            Mo     Yr                                   Change           $           -     $      346,429
         For the test period ending                      12          2010            0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL          Lookup Lookup Copy fx       HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                 Fully
                                                  Date in           Original      Salvage Svc Depreciat                  Asset                              Accumulated               Orig Cost (-)
         Asset Description                       Service           Asset Cost      Value   Life   ed                   Disposal                              Depreciation          .   Ending A/D
 TM        Project Name Project # Dept   GL Acct Mo     Yr             $             %     Yrs    Yr          Mo.      Yr.          $                Beginning          Ending
         Sehmel                          103790 1     2008     $             55     0%      40   2048                       $           -        $              3 $              4   $           51
         Johanson                        103790 1     2008     $         10,783     0%      40   2048                       $           -        $            539 $            809   $       9,974
         Lake Minterwood                 103790 1     2008     $         13,235     0%      40   2048                       $           -        $            662 $            993   $      12,242
         Mirrormont Services             103790 1     2008     $            296     0%      40   2048                       $           -        $             15 $             22   $         274
         Peacock Hill                    103790 1     2008     $          8,413     0%      40   2048                       $           -        $            421 $            631   $       7,782
         Bucklin                         103790 1     2008     $          3,738     0%      40   2048                       $           -        $            187 $            280   $       3,458
         Rosario                         103790 1     2008     $            700     0%      40   2048                       $           -        $             35 $             53   $         648
         Sylvia lk                       103790 1     2008     $          1,334     0%      40   2048                       $           -        $             67 $            100   $       1,234
         71st Ave                        103790 1     2008     $            140     0%      40   2048                       $           -        $              7 $             10   $         129
         Sewer Plant - Rosario           103810 1     2008     $         34,156     0%      30   2038                       $           -        $          2,277 $          3,416   $      30,741
         Pine Lake         67398         105000 1     2008     $            842     0%      35   2043                       $           -        $             48 $             72   $         770
         Rosario           74270         105000 1     2008     $          1,963     0%      35   2043                       $           -        $            112 $            168   $       1,794
                           Sys
         Woodlands Water WOODL           105000 1     2008     $            408     0%      35   2043                       $           -        $             23 $             35   $         373
                           14001
         CEDARBROOK - GARRISON           103062 1     2009     $             50     0%    ##### 1E+300                      $           -        $              0 $              0   $           50
         ASPINWALL ESTATES  1463         103062 1     2009     $             50     0%    ##### 1E+300                      $           -        $              0 $              0   $           50
                            2075
         LONGBRANCH HIGHLANDS            103062 1     2009     $            273     0%    ##### 1E+300                      $           -        $              0 $              0   $         273
         BKS                3581         103062 1     2009     $            172     0%    ##### 1E+300                      $           -        $              0 $              0   $         172
         BELLVILLE          4896         103062 1     2009     $             50     0%    ##### 1E+300                      $           -        $              0 $              0   $           50
         ZEMPLE/KEES        4945         103062 1     2009     $             50     0%    ##### 1E+300                      $           -        $              0 $              0   $           50
         ROSEDALE/SMYTHE    5081         103062 1     2009     $             50     0%    ##### 1E+300                      $           -        $              0 $              0   $           50
         CEDAR GROVE 11914               103062 1     2009     $            273     0%    ##### 1E+300                      $           -        $              0 $              0   $         273
         HOLLY TIDES       33695         103062 1     2009     $            658     0%    ##### 1E+300                      $           -        $              0 $              0   $         658
         HOMESTEAD ACRES   33969         103062 1     2009     $             50     0%    ##### 1E+300                      $           -        $              0 $              0   $           50
         HORIZON WEST 34375              103062 1     2009     $            112     0%    ##### 1E+300                      $           -        $              0 $              0   $         112
         COLE              35363         103062 1     2009     $            111     0%    ##### 1E+300                      $           -        $              0 $              0   $         111
         UNDERWOOD SYSTEM  44231         103062 1     2009     $             42     0%    ##### 1E+300                      $           -        $              0 $              0   $           42
         LAWRENCE ROAD46394              103062 1     2009     $            779     0%    ##### 1E+300                      $           -        $              0 $              0   $         779
         MINTERBROOK 54740               103062 1     2009     $            769     0%    ##### 1E+300                      $           -        $              0 $              0   $         769
         MIRRORMONT        55250         103062 1     2009     $            537     0%    ##### 1E+300                      $           -        $              0 $              0   $         537
         SCHMID            76658         103062 1     2009     $             50     0%    ##### 1E+300                      $           -        $              0 $              0   $           50
                           63918
         FOSS ROAD - GAMBLE BAY          103062 1     2009     $            223     0%    ##### 1E+300                      $           -        $              0 $              0   $         223
         PALMER LAKE       65745         103062 1     2009     $            162     0%    ##### 1E+300                      $           -        $              0 $              0   $         162
         PARKVIEW TERRACE  66215         103062 1     2009     $             51     0%    ##### 1E+300                      $           -        $              0 $              0   $           51
         PEACOCK HILL 66637              103062 1     2009     $          2,911     0%    ##### 1E+300                      $           -        $              0 $              0   $       2,911
         POINT EVANS       68065         103062 1     2009     $            829     0%    ##### 1E+300                      $           -        $              0 $              0   $         829
         QUISTORFF         70550         103062 1     2009     $          1,001     0%    ##### 1E+300                      $           -        $              0 $              0   $       1,001
         SEA CLIFF         76880         103062 1     2009     $          2,360     0%    ##### 1E+300                      $           -        $              0 $              0   $       2,360
         ALLYN              1695         103062 1     2009     $             40     0%    ##### 1E+300                      $           -        $              0 $              0   $           40



        D:\Docstoc\Working\pdf\                                                                                                                                                              Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                           Page 80 of 198
         Washington Water Service Company                      First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                      12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                  Fully
                                                 Date in            Original       Salvage Svc Depreciat                 Asset                              Accumulated                    Orig Cost (-)
         Asset Description                      Service            Asset Cost       Value   Life   ed                  Disposal                              Depreciation              .   Ending A/D
 TM         Project Name Project # Dept GL Acct Mo     Yr              $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         Little Tree       02236        103150 1     2009      $             553     0%     25    2034                      $           -        $             22 $               44       $         509
         Cole              13944        103150 1     2009      $          5,384      0%     25    2034                      $           -        $            215 $              431       $       4,953
         Underwood         44231        103150 1     2009      $          1,148      0%     25    2034                      $           -        $             46 $               92       $       1,057
         MAINLAND VIEW 47248            103150 1     2009      $             136     0%     25    2034                      $           -        $              5 $               11       $         125
         CLASSIC HEIGHTS   63381        103150 1     2009      $             674     0%     25    2034                      $           -        $             27 $               54       $         620
         Parkview Terrace 66215         103150 1     2009      $             947     0%     25    2034                      $           -        $             38 $               76       $         871
         PINE LAKE         67398        103150 1     2009      $             221     0%     25    2034                      $           -        $              9 $               18       $         203
         Seacliff          76880        103150 1     2009      $             613     0%     25    2034                      $           -        $             25 $               49       $         564
         JE120937          68065        103150 1     2009      $             112     0%     25    2034                      $           -        $              4 $                9       $         103
         JE120937          63918        103150 1     2009      $          1,878      0%     25    2034                      $           -        $             75 $              150       $       1,728
         AP00040719          45         103210 1     2009      $             172     0%     35    2044                      $           -        $              5 $               10       $         162
         JE120937            45         103210 1     2009      $          2,387      0%     35    2044                      $           -        $             68 $              136       $       2,250
         JE120937           1784        103210 1     2009      $          1,258      0%     35    2044                      $           -        $             36 $               72       $       1,186
         JE120937           3625        103210 1     2009      $             174     0%     35    2044                      $           -        $              5 $               10       $         164
         AP00040352         5086        103210 1     2009      $             132     0%     35    2044                      $           -        $              4 $                8       $         125
         JE120937           5086        103210 1     2009      $             426     0%     35    2044                      $           -        $             12 $               24       $         402
         JE120937           5664        103210 1     2009      $              97     0%     35    2044                      $           -        $              3 $                6       $          91
         JE120937           6839        103210 1     2009      $              58     0%     35    2044                      $           -        $              2 $                3       $          55
         JE120937          20481        103210 1     2009      $             116     0%     35    2044                      $           -        $              3 $                7       $         109
         JE120937          33677        103210 1     2009      $             144     0%     35    2044                      $           -        $              4 $                8       $         136
         JE120937          36782        103210 1     2009      $             542     0%     35    2044                      $           -        $             15 $               31       $         511
         JE120937          36802        103210 1     2009      $             174     0%     35    2044                      $           -        $              5 $               10       $         164
         JE120937          46658        103210 1     2009      $             309     0%     35    2044                      $           -        $              9 $               18       $         292
         AP00040719        47124        103210 1     2009      $              29     0%     35    2044                      $           -        $              1 $                2       $          27
         AP00040719        47124        103210 1     2009      $             290     0%     35    2044                      $           -        $              8 $               17       $         273
         JE120937          47124        103210 1     2009      $          1,809      0%     35    2044                      $           -        $             52 $              103       $       1,706
         JE120937          47248        103210 1     2009      $             503     0%     35    2044                      $           -        $             14 $               29       $         475
         JE120937          47431        103210 1     2009      $             174     0%     35    2044                      $           -        $              5 $               10       $         164
         JE120937          54740        103210 1     2009      $             213     0%     35    2044                      $           -        $              6 $               12       $         201
         JE120937          55250        103210 1     2009      $              97     0%     35    2044                      $           -        $              3 $                6       $          91
         JE120937          59991        103210 1     2009      $             136     0%     35    2044                      $           -        $              4 $                8       $         128
         JE120937          66637        103210 1     2009      $             271     0%     35    2044                      $           -        $              8 $               15       $         255
         JE120937          67398        103210 1     2009      $             135     0%     35    2044                      $           -        $              4 $                8       $         127
         JE120937          68065        103210 1     2009      $          1,622      0%     35    2044                      $           -        $             46 $               93       $       1,529
         JE120937          74364        103210 1     2009      $             984     0%     35    2044                      $           -        $             28 $               56       $         928
         AP00040352        76880        103210 1     2009      $              27     0%     35    2044                      $           -        $              1 $                2       $          26
         JE120937          76880        103210 1     2009      $          2,493      0%     35    2044                      $           -        $             71 $              142       $       2,351
         JE120937          89425        103210 1     2009      $          1,454      0%     35    2044                      $           -        $             42 $               83       $       1,371



        D:\Docstoc\Working\pdf\                                                                                                                                                                   Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                                Page 81 of 198
         Washington Water Service Company                       First Year          Second Year                                Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                        Mo           Yr            Mo     Yr                                   Change           $           -     $      346,429
         For the test period ending                       12          2010            0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                 $      619,292
                                                 Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                     Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup    GL      HC    HC           GL          Lookup Lookup Copy fx       HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                  Fully
                                                   Date in           Original      Salvage Svc Depreciat                  Asset                              Accumulated                    Orig Cost (-)
         Asset Description                        Service           Asset Cost      Value   Life   ed                   Disposal                              Depreciation              .   Ending A/D
 TM         Project Name Project # Dept   GL Acct Mo     Yr             $             %     Yrs    Yr          Mo.      Yr.          $                Beginning          Ending
         JE120937          AA131          103210 1     2009     $             97     0%     35    2044                       $           -        $              3 $                6       $         91
         AP00040722                       103210 1     2009     $              2     0%     35    2044                       $           -        $              0 $                0       $          2
         Windrift          01023          103210 1     2009     $            607     0%     35    2044                       $           -        $             17 $               35       $        572
         Huckleberry       01425          103210 1     2009     $            193     0%     35    2044                       $           -        $              6 $               11       $        182
                           02075
         LONGBRANCH HIGHLAND              103210 1     2009     $            736     0%     35    2044                       $           -        $             21 $               42       $        694
         RYAN NELSON       02244          103210 1     2009     $            142     0%     35    2044                       $           -        $              4 $                8       $        134
         BKS               03581          103210 1     2009     $            355     0%     35    2044                       $           -        $             10 $               20       $        335
         Huckleberry       01425          103210 1     2009     $            214     0%     35    2044                       $           -        $              6 $               12       $        202
                           02075
         Longbranch Highlands             103210 1     2009     $            944     0%     35    2044                       $           -        $             27 $               54       $        890
         Little Tree       02236          103210 1     2009     $             77     0%     35    2044                       $           -        $              2 $                4       $         73
         Shaak             03317          103210 1     2009     $            194     0%     35    2044                       $           -        $              6 $               11       $        182
         BKS               03581          103210 1     2009     $            334     0%     35    2044                       $           -        $             10 $               19       $        315
         ITT               03591          103210 1     2009     $            821     0%     35    2044                       $           -        $             23 $               47       $        774
         ADCOCK            03658          103210 1     2009     $            559     0%     35    2044                       $           -        $             16 $               32       $        527
         Crisp             07675          103210 1     2009     $            511     0%     35    2044                       $           -        $             15 $               29       $        482
         Rosewood          09490          103210 1     2009     $          1,405     0%     35    2044                       $           -        $             40 $               80       $      1,325
         CEDAR CREST       11887          103210 1     2009     $          2,190     0%     35    2044                       $           -        $             63 $              125       $      2,065
         Clifton           13855          103210 1     2009     $            770     0%     35    2044                       $           -        $             22 $               44       $        726
         Cole              13944          103210 1     2009     $          1,411     0%     35    2044                       $           -        $             40 $               81       $      1,330
         Zimmerman         16414          103210 1     2009     $            869     0%     35    2044                       $           -        $             25 $               50       $        819
         CUYAMACA VILLAGE  17100          103210 1     2009     $          2,271     0%     35    2044                       $           -        $             65 $              130       $      2,141
         Lake Lawrence     22572          103210 1     2009     $            963     0%     35    2044                       $           -        $             28 $               55       $        908
         Pacific Ventures 29921           103210 1     2009     $            282     0%     35    2044                       $           -        $              8 $               16       $        266
         HORIZON WEST 34375               103210 1     2009     $            722     0%     35    2044                       $           -        $             21 $               41       $        680
         Foss Road         35363          103210 1     2009     $            796     0%     35    2044                       $           -        $             23 $               45       $        751
         KOPACHUCK         43065          103210 1     2009     $          1,828     0%     35    2044                       $           -        $             52 $              104       $      1,723
         Underwood         44231          103210 1     2009     $          1,587     0%     35    2044                       $           -        $             45 $               91       $      1,496
         Lake Tuck         44965          103210 1     2009     $          3,449     0%     35    2044                       $           -        $             99 $              197       $      3,252
                           47248
         MAINLAND VIEW MANOR              103210 1     2009     $          1,376     0%     35    2044                       $           -        $             39 $               79       $      1,298
         SHEARWATER        47384          103210 1     2009     $            105     0%     35    2044                       $           -        $              3 $                6       $         99
         Bliss-Cochran     52801          103210 1     2009     $            271     0%     35    2044                       $           -        $              8 $               15       $        255
         MINTERBROOK 54740                103210 1     2009     $          3,550     0%     35    2044                       $           -        $            101 $              203       $      3,347
         Lake Minterwood 55210            103210 1     2009     $            464     0%     35    2044                       $           -        $             13 $               27       $        438
         Mirrormont        55250          103210 1     2009     $            363     0%     35    2044                       $           -        $             10 $               21       $        342
         PHELPS RD         63210          103210 1     2009     $          3,425     0%     35    2044                       $           -        $             98 $              196       $      3,229
         Foss Rd Kitsap    63918          103210 1     2009     $             61     0%     35    2044                       $           -        $              2 $                3       $         57
         Palmer Lake       65745          103210 1     2009     $            309     0%     35    2044                       $           -        $              9 $               18       $        292
         PEACOCK HILL 66637               103210 1     2009     $         12,602     0%     35    2044                       $           -        $            360 $              720       $     11,882



        D:\Docstoc\Working\pdf\                                                                                                                                                                    Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                                 Page 82 of 198
         Washington Water Service Company                      First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                      12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                  Fully
                                                Date in             Original       Salvage Svc Depreciat                 Asset                              Accumulated                    Orig Cost (-)
         Asset Description                     Service             Asset Cost       Value   Life   ed                  Disposal                              Depreciation              .   Ending A/D
 TM        Project Name Project # Dept GL Acct Mo     Yr               $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         BUCKLIN           66936       103210 1     2009       $             143     0%     35    2044                      $           -        $              4 $                8       $         135
         PINE LAKE         67398       103210 1     2009       $          3,236      0%     35    2044                      $           -        $             92 $              185       $       3,051
         Point Evans       68065       103210 1     2009       $          2,549      0%     35    2044                      $           -        $             73 $              146       $       2,404
         QUISTORF          70550       103210 1     2009       $          2,051      0%     35    2044                      $           -        $             59 $              117       $       1,934
         Raft Island       70760       103210 1     2009       $              58     0%     35    2044                      $           -        $              2 $                3       $          55
         S&I               75154       103210 1     2009       $             566     0%     35    2044                      $           -        $             16 $               32       $         534
         SEA CLIFF         76880       103210 1     2009       $          4,200      0%     35    2044                      $           -        $            120 $              240       $       3,960
         Shorecrest        78618       103210 1     2009       $          1,057      0%     35    2044                      $           -        $             30 $               60       $         997
         Strattonwood      84618       103210 1     2009       $             818     0%     35    2044                      $           -        $             23 $               47       $         771
         Sunnycove         85320       103210 1     2009       $             331     0%     35    2044                      $           -        $              9 $               19       $         312
         Sylvia lake       86710       103210 1     2009       $             545     0%     35    2044                      $           -        $             16 $               31       $         514
         Triple G          89425       103210 1     2009       $             157     0%     35    2044                      $           -        $              4 $                9       $         148
         Bucholz           AA594       103210 1     2009       $             409     0%     35    2044                      $           -        $             12 $               23       $         386
         Longbranch estatesAA771       103210 1     2009       $             380     0%     35    2044                      $           -        $             11 $               22       $         359
         JE120937           2236       103240 1     2009       $             135     0%     20    2029                      $           -        $              7 $               14       $         122
         JE120937           3625       103240 1     2009       $          5,292      0%     20    2029                      $           -        $            265 $              529       $       4,762
         JE120937          20481       103240 1     2009       $          3,323      0%     20    2029                      $           -        $            166 $              332       $       2,990
         JE120937          34375       103240 1     2009       $          1,961      0%     20    2029                      $           -        $             98 $              196       $       1,765
         JE120937          43065       103240 1     2009       $             281     0%     20    2029                      $           -        $             14 $               28       $         253
         JE120937          55250       103240 1     2009       $          3,010      0%     20    2029                      $           -        $            151 $              301       $       2,709
         JE120937          55631       103240 1     2009       $             546     0%     20    2029                      $           -        $             27 $               55       $         491
         JE120937          66146       103240 1     2009       $             412     0%     20    2029                      $           -        $             21 $               41       $         371
         JE120937          68065       103240 1     2009       $          1,318      0%     20    2029                      $           -        $             66 $              132       $       1,186
         JE120937          70550       103240 1     2009       $             736     0%     20    2029                      $           -        $             37 $               74       $         662
         JE120937          76880       103240 1     2009       $             112     0%     20    2029                      $           -        $              6 $               11       $         101
         JE120937          85320       103240 1     2009       $             710     0%     20    2029                      $           -        $             35 $               71       $         639
         NORTHWOOD/PIERCE  02731       103240 1     2009       $          3,548      0%     20    2029                      $           -        $            177 $              355       $       3,193
         DULLUM            02845       103240 1     2009       $          1,543      0%     20    2029                      $           -        $             77 $              154       $       1,389
         Karen Place       02860       103240 1     2009       $              86     0%     20    2029                      $           -        $              4 $                9       $          77
         HENDERSON BLVD    08359       103240 1     2009       $          2,647      0%     20    2029                      $           -        $            132 $              265       $       2,382
         ROSEWOOD          09490       103240 1     2009       $          3,067      0%     20    2029                      $           -        $            153 $              307       $       2,760
         Foxhall           10991       103240 1     2009       $          3,433      0%     20    2029                      $           -        $            172 $              343       $       3,090
         CEDAR CREST       11887       103240 1     2009       $          3,774      0%     20    2029                      $           -        $            189 $              377       $       3,397
         Clifton           13855       103240 1     2009       $          3,374      0%     20    2029                      $           -        $            169 $              337       $       3,037
         Harbor Heights    31001       103240 1     2009       $          2,898      0%     20    2029                      $           -        $            145 $              290       $       2,608
         Horizon West      34375       103240 1     2009       $             387     0%     20    2029                      $           -        $             19 $               39       $         348
         Kopachuck         43065       103240 1     2009       $             545     0%     20    2029                      $           -        $             27 $               54       $         490
         Underwood         44231       103240 1     2009       $          3,408      0%     20    2029                      $           -        $            170 $              341       $       3,067



        D:\Docstoc\Working\pdf\                                                                                                                                                                   Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                                Page 83 of 198
         Washington Water Service Company                      First Year            Second Year                              Prior Values       $    12,656,543   $    13,622,264
         UW-090733                                       Mo           Yr              Mo     Yr                                 Change           $           -     $       346,429
         For the test period ending                      12          2010              0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $       619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL            Lookup Lookup Copy fx     HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                   Fully
                                                Date in             Original        Salvage Svc Depreciat                Asset                              Accumulated                Orig Cost (-)
         Asset Description                     Service             Asset Cost        Value   Life   ed                 Disposal                              Depreciation           .   Ending A/D
 TM        Project Name Project # Dept GL Acct Mo     Yr               $               %     Yrs    Yr        Mo.      Yr.          $                Beginning          Ending
         MAINLAND VIEW 47248           103240 1     2009       $           3,853      0%     20    2029                     $           -        $            193 $            385    $        3,467
         Minterbrook       54740       103240 1     2009       $           2,204      0%     20    2029                     $           -        $            110 $            220    $        1,983
         LAKE MINTERWOOD   55210       103240 1     2009       $             390      0%     20    2029                     $           -        $             20 $             39    $          351
         Mirrormont        55250       103240 1     2009       $           2,492      0%     20    2029                     $           -        $            125 $            249    $        2,243
         PHELPS RD - KITSAP63210       103240 1     2009       $             677      0%     20    2029                     $           -        $             34 $             68    $          609
         CLASSIC HEIGHTS   63381       103240 1     2009       $           4,544      0%     20    2029                     $           -        $            227 $            454    $        4,090
         Parkshore Estates 66146       103240 1     2009       $           1,603      0%     20    2029                     $           -        $             80 $            160    $        1,442
         Point Evans       68065       103240 1     2009       $           1,321      0%     20    2029                     $           -        $             66 $            132    $        1,189
         Regency Park      71727       103240 1     2009       $             160      0%     20    2029                     $           -        $              8 $             16    $          144
         Royalwood         74743       103240 1     2009       $             783      0%     20    2029                     $           -        $             39 $             78    $          705
         Seacliff          76880       103240 1     2009       $           6,396      0%     20    2029                     $           -        $            320 $            640    $        5,756
         Stuhler           84683       103240 1     2009       $             103      0%     20    2029                     $           -        $              5 $             10    $           93
         Sunny Cove        85320       103240 1     2009       $           1,004      0%     20    2029                     $           -        $             50 $            100    $          904
         SYLVIA LAKE       86710       103240 1     2009       $             514      0%     20    2029                     $           -        $             26 $             51    $          462
         Belwood Park      05640       103320 1     2009       $             696      0%     35    2044                     $           -        $             20 $             40    $          656
         Lake Lawrence     22572       103320 1     2009       $           2,461      0%     35    2044                     $           -        $             70 $            141    $        2,321
         Sunshine Acres    86250       103320 1     2009       $             738      0%     35    2044                     $           -        $             21 $             42    $          696
         Lake Tuck         44965       103320 1     2009       $          (5,602)     0%     35    2044                     $           -        $           (160) $          (320)   $       (5,282)
         Alpine Hills      01826       103420 1     2009       $             242      0%     30    2039                     $           -        $              8 $             16    $          226
         Henderson Blvd    08359       103420 1     2009       $             485      0%     30    2039                     $           -        $             16 $             32    $          452
         ROSEWOOD          09490       103420 1     2009       $           1,127      0%     30    2039                     $           -        $             38 $             75    $        1,052
         Foxhall           10991       103420 1     2009       $             434      0%     30    2039                     $           -        $             14 $             29    $          405
         WIND N TIDES      11175       103420 1     2009       $           1,334      0%     30    2039                     $           -        $             44 $             89    $        1,245
         Andrew's First    17241       103420 1     2009       $              41      0%     30    2039                     $           -        $              1 $              3    $           38
         Black Lake Estates26071       103420 1     2009       $               6      0%     30    2039                     $           -        $              0 $              0    $             6
         HOLIDAY RANCHETTES33677       103420 1     2009       $             678      0%     30    2039                     $           -        $             23 $             45    $          633
         Johanson          36782       103420 1     2009       $             804      0%     30    2039                     $           -        $             27 $             54    $          750
         Minterbrook       54740       103420 1     2009       $             664      0%     30    2039                     $           -        $             22 $             44    $          620
         POINT EVANS       68065       103420 1     2009       $             515      0%     30    2039                     $           -        $             17 $             34    $          480
         SEA CLIFF         76880       103420 1     2009       $             553      0%     30    2039                     $           -        $             18 $             37    $          516
         GOLDEN MEADOWS    AA608       103420 1     2009       $             473      0%     30    2039                     $           -        $             16 $             32    $          441
         LACAMAS FARMSTEAD 02117       103420 1     2009       $              45      0%     30    2039                     $           -        $              2 $              3    $           42
         CREEKSIDE MEADOWS 04863       103420 1     2009       $              45      0%     30    2039                     $           -        $              2 $              3    $           42
         INLETS END        06705       103420 1     2009       $              45      0%     30    2039                     $           -        $              2 $              3    $           42
         CAMELOT           10808       103420 1     2009       $             134      0%     30    2039                     $           -        $              4 $              9    $          125
         CUYUMACA VILLAGE  17100       103420 1     2009       $             456      0%     30    2039                     $           -        $             15 $             30    $          425
         HOLIDAY RANCHETTES33677       103420 1     2009       $             689      0%     30    2039                     $           -        $             23 $             46    $          643
         ISRAEL PLACE      36274       103420 1     2009       $             484      0%     30    2039                     $           -        $             16 $             32    $          451



        D:\Docstoc\Working\pdf\                                                                                                                                                               Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                            Page 84 of 198
         Washington Water Service Company                      First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                      12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                  Fully
                                                Date in             Original       Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
         Asset Description                     Service             Asset Cost       Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
 TM        Project Name Project # Dept GL Acct Mo     Yr               $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         LIBBY ROAD         47124      103420 1     2009       $             110     0%     30    2039                      $           -        $              4 $              7   $         102
         Parkshore Estates 66146       103420 1     2009       $          1,294      0%     30    2039                      $           -        $             43 $             86   $       1,208
         ROLLING FIRS       73975      103420 1     2009       $             116     0%     30    2039                      $           -        $              4 $              8   $         108
         SUMMERHILL         84898      103420 1     2009       $             454     0%     30    2039                      $           -        $             15 $             30   $         423
         JE120937           72776      103431 1     2009       $             405     0%     50    2059                      $           -        $              8 $             16   $         389
         JE120937            253       103431 1     2009       $          1,588      0%     50    2059                      $           -        $             32 $             64   $       1,525
         Rosewood           09490      103431 1     2009       $          1,443      0%     50    2059                      $           -        $             29 $             58   $       1,385
         CEDAR CREST        11887      103431 1     2009       $             243     0%     50    2059                      $           -        $              5 $             10   $         233
         CEDAR GROVE 11914             103431 1     2009       $          1,053      0%     50    2059                      $           -        $             21 $             42   $       1,011
         Lake Lawrence      22572      103431 1     2009       $             810     0%     50    2059                      $           -        $             16 $             32   $         778
         RANCH ACRES 28551             103431 1     2009       $          1,005      0%     50    2059                      $           -        $             20 $             40   $         964
         Minterbrook        54740      103431 1     2009       $         41,600      0%     50    2059                      $           -        $            832 $          1,664   $      39,936
         MIRRORMONT         55250      103431 1     2009       $          7,276      0%     50    2059                      $           -        $            146 $            291   $       6,985
         Point Evans        68065      103431 1     2009       $             436     0%     50    2059                      $           -        $              9 $             17   $         419
         QUISTORFF          70550      103431 1     2009       $             165     0%     50    2059                      $           -        $              3 $              7   $         158
         River Park         72776      103431 1     2009       $              10     0%     50    2059                      $           -        $              0 $              0   $             9
         ROSEDALE COMMUNITY 74364      103431 1     2009       $             528     0%     50    2059                      $           -        $             11 $             21   $         507
         Rosewood - CIAC 09490         103431 1     2009       $          4,483      0%     50    2059                      $           -        $             90 $            179   $       4,303
         Minterbrook - CIAC54740       103431 1     2009       $         93,496      0%     50    2059                      $           -        $          1,870 $          3,740   $      89,756
         QUISTORFF - CIAC   70550      103431 1     2009       $          5,357      0%     50    2059                      $           -        $            107 $            214   $       5,143
         Rolling Fir - CIAC 73975      103431 1     2009       $          1,356      0%     50    2059                      $           -        $             27 $             54   $       1,302
         SepAccrl           73975      103431 1     2009       $             705     0%     50    2059                      $           -        $             14 $             28   $         676
         JE120937             45       103460 1     2009       $          2,120     10%     20    2029                      $           -        $             95 $            191   $       1,929
         JE120937            1016      103460 1     2009       $              40    10%     20    2029                      $           -        $              2 $              4   $           36
         JE120937            1095      103460 1     2009       $              53    10%     20    2029                      $           -        $              2 $              5   $           48
         JE120937            1784      103460 1     2009       $             125    10%     20    2029                      $           -        $              6 $             11   $         113
         JE120937            2731      103460 1     2009       $              26    10%     20    2029                      $           -        $              1 $              2   $           23
         JE120937            3625      103460 1     2009       $             535    10%     20    2029                      $           -        $             24 $             48   $         487
         JE120937            3687      103460 1     2009       $             249    10%     20    2029                      $           -        $             11 $             22   $         227
         JE120937            4863      103460 1     2009       $              34    10%     20    2029                      $           -        $              2 $              3   $           31
         JE120937           10440      103460 1     2009       $              18    10%     20    2029                      $           -        $              1 $              2   $           16
         JE120937           10808      103460 1     2009       $              43    10%     20    2029                      $           -        $              2 $              4   $           39
         JE120937           11887      103460 1     2009       $              47    10%     20    2029                      $           -        $              2 $              4   $           42
         JE120937           13855      103460 1     2009       $              71    10%     20    2029                      $           -        $              3 $              6   $           65
         JE120937           14001      103460 1     2009       $              18    10%     20    2029                      $           -        $              1 $              2   $           16
         JE120937           17127      103460 1     2009       $             436    10%     20    2029                      $           -        $             20 $             39   $         397
         JE120937           17690      103460 1     2009       $              35    10%     20    2029                      $           -        $              2 $              3   $           32
         JE120937           23911      103460 1     2009       $              18    10%     20    2029                      $           -        $              1 $              2   $           16



        D:\Docstoc\Working\pdf\                                                                                                                                                               Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                            Page 85 of 198
         Washington Water Service Company                      First Year            Second Year                              Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr              Mo     Yr                                 Change           $           -     $      346,429
         For the test period ending                      12          2010              0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL            Lookup Lookup Copy fx     HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                   Fully
                                                Date in             Original        Salvage Svc Depreciat                Asset                              Accumulated                    Orig Cost (-)
         Asset Description                     Service             Asset Cost        Value   Life   ed                 Disposal                              Depreciation              .   Ending A/D
 TM        Project Name Project # Dept GL Acct Mo     Yr               $               %     Yrs    Yr        Mo.      Yr.          $                Beginning          Ending
         JE120937          24163       103460 1     2009       $               14    10%     20    2029                     $           -        $              1 $                1       $          13
         JE120937          28551       103460 1     2009       $               29    10%     20    2029                     $           -        $              1 $                3       $          26
         JE120937          34375       103460 1     2009       $              914    10%     20    2029                     $           -        $             41 $               82       $         832
         JE120937          35363       103460 1     2009       $              176    10%     20    2029                     $           -        $              8 $               16       $         161
         JE120937          35363       103460 1     2009       $              347    10%     20    2029                     $           -        $             16 $               31       $         316
         JE120937          36233       103460 1     2009       $              140    10%     20    2029                     $           -        $              6 $               13       $         127
         JE120937          36274       103460 1     2009       $               29    10%     20    2029                     $           -        $              1 $                3       $          26
         JE120937          44965       103460 1     2009       $               91    10%     20    2029                     $           -        $              4 $                8       $          83
         JE120937          54740       103460 1     2009       $              273    10%     20    2029                     $           -        $             12 $               25       $         249
         JE120937          55250       103460 1     2009       $              155    10%     20    2029                     $           -        $              7 $               14       $         141
         JE120937          63381       103460 1     2009       $               24    10%     20    2029                     $           -        $              1 $                2       $          22
         JE120937          65745       103460 1     2009       $              129    10%     20    2029                     $           -        $              6 $               12       $         117
         JE120937          66215       103460 1     2009       $              291    10%     20    2029                     $           -        $             13 $               26       $         264
         JE120937          66637       103460 1     2009       $              213    10%     20    2029                     $           -        $             10 $               19       $         194
         JE120937          66727       103460 1     2009       $               21    10%     20    2029                     $           -        $              1 $                2       $          19
         JE120937          67398       103460 1     2009       $              264    10%     20    2029                     $           -        $             12 $               24       $         241
         JE120937          68065       103460 1     2009       $              400    10%     20    2029                     $           -        $             18 $               36       $         364
         JE120937          70550       103460 1     2009       $               19    10%     20    2029                     $           -        $              1 $                2       $          18
         JE120937          70760       103460 1     2009       $               19    10%     20    2029                     $           -        $              1 $                2       $          18
         JE120937          71727       103460 1     2009       $              124    10%     20    2029                     $           -        $              6 $               11       $         113
         JE120937          72776       103460 1     2009       $               14    10%     20    2029                     $           -        $              1 $                1       $          13
         JE120937          73975       103460 1     2009       $               29    10%     20    2029                     $           -        $              1 $                3       $          26
         JE120937          74130       103460 1     2009       $              507    10%     20    2029                     $           -        $             23 $               46       $         461
         JE120937          76880       103460 1     2009       $               55    10%     20    2029                     $           -        $              2 $                5       $          50
         JE120937          81357       103460 1     2009       $               13    10%     20    2029                     $           -        $              1 $                1       $          12
         JE120937          86250       103460 1     2009       $            7,619    10%     20    2029                     $           -        $            343 $              686       $       6,933
         JE120937          86710       103460 1     2009       $              145    10%     20    2029                     $           -        $              7 $               13       $         132
         JE120937          91470       103460 1     2009       $               18    10%     20    2029                     $           -        $              1 $                2       $          16
         JE120937          96728       103460 1     2009       $              142    10%     20    2029                     $           -        $              6 $               13       $         129
         JE120937          AA498       103460 1     2009       $               18    10%     20    2029                     $           -        $              1 $                2       $          16
         GLENWOOD STATION  00561       103460 1     2009       $              186    10%     20    2029                     $           -        $              8 $               17       $         169
         Overra            00587       103460 1     2009       $              165    10%     20    2029                     $           -        $              7 $               15       $         151
         Allyn             01695       103460 1     2009       $              249    10%     20    2029                     $           -        $             11 $               22       $         227
         ALPINE HILLS      01826       103460 1     2009       $              381    10%     20    2029                     $           -        $             17 $               34       $         347
         Heritage Row      01886       103460 1     2009       $              162    10%     20    2029                     $           -        $              7 $               15       $         148
         RYAN NELSON       02244       103460 1     2009       $              190    10%     20    2029                     $           -        $              9 $               17       $         173
         NORTHWOOD         02731       103460 1     2009       $            3,603    10%     20    2029                     $           -        $            162 $              324       $       3,279
         ROSEDALE-TALMO    03171       103460 1     2009       $              171    10%     20    2029                     $           -        $              8 $               15       $         156



        D:\Docstoc\Working\pdf\                                                                                                                                                                   Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                                Page 86 of 198
         Washington Water Service Company                      First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                      12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                  Fully
                                                  Date in           Original       Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
         Asset Description                       Service           Asset Cost       Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
 TM        Project Name Project # Dept   GL Acct Mo     Yr             $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         BKS               03581         103460 1     2009     $             955    10%     20    2029                      $           -        $             43 $             86   $         869
         SOUTHWORTH VIEW TRACT
                           03687         103460 1     2009     $             190    10%     20    2029                      $           -        $              9 $             17   $         173
         BELLVILLE         04896         103460 1     2009     $              40    10%     20    2029                      $           -        $              2 $              4   $           36
         ROSEDALE/SMYTH    05081         103460 1     2009     $             158    10%     20    2029                      $           -        $              7 $             14   $         144
         HENDERSON BLVD    08359         103460 1     2009     $             171    10%     20    2029                      $           -        $              8 $             15   $         156
         Hide Away Heights 08676         103460 1     2009     $             148    10%     20    2029                      $           -        $              7 $             13   $         134
         Rosewood          09490         103460 1     2009     $             354    10%     20    2029                      $           -        $             16 $             32   $         322
         Camelot           10808         103460 1     2009     $             170    10%     20    2029                      $           -        $              8 $             15   $         155
         CEDAR CREST       11887         103460 1     2009     $          5,047     10%     20    2029                      $           -        $            227 $            454   $       4,592
         CLIFTON           13855         103460 1     2009     $             292    10%     20    2029                      $           -        $             13 $             26   $         265
         Cole              13944         103460 1     2009     $          1,127     10%     20    2029                      $           -        $             51 $            101   $       1,026
         FOUR CORNERS 15296              103460 1     2009     $             196    10%     20    2029                      $           -        $              9 $             18   $         178
         Cuyamac Village 17100           103460 1     2009     $             416    10%     20    2029                      $           -        $             19 $             37   $         378
         WELLS             17127         103460 1     2009     $              89    10%     20    2029                      $           -        $              4 $              8   $           81
         Walter Walker     20276         103460 1     2009     $             148    10%     20    2029                      $           -        $              7 $             13   $         134
         LAKE LAWRENCE 22572             103460 1     2009     $          1,512     10%     20    2029                      $           -        $             68 $            136   $       1,376
         EVERGREEN SHORES  24163         103460 1     2009     $             509    10%     20    2029                      $           -        $             23 $             46   $         463
         LIDER             25994         103460 1     2009     $             722    10%     20    2029                      $           -        $             33 $             65   $         657
         Black Lake Estates26071         103460 1     2009     $             490    10%     20    2029                      $           -        $             22 $             44   $         446
         RANCH ACRES 28551               103460 1     2009     $             342    10%     20    2029                      $           -        $             15 $             31   $         311
         HOLIDAY RANCHETES 33677         103460 1     2009     $          1,559     10%     20    2029                      $           -        $             70 $            140   $       1,419
         HOLLY TIDES       33695         103460 1     2009     $          1,297     10%     20    2029                      $           -        $             58 $            117   $       1,181
         HORIZON WEST 34375              103460 1     2009     $          1,151     10%     20    2029                      $           -        $             52 $            104   $       1,047
         Foss Rd           35363         103460 1     2009     $             206    10%     20    2029                      $           -        $              9 $             18   $         187
         ISRAEL PLACE      36274         103460 1     2009     $             171    10%     20    2029                      $           -        $              8 $             15   $         156
         JOHANSON          36782         103460 1     2009     $          1,574     10%     20    2029                      $           -        $             71 $            142   $       1,432
         KOPACHUCK         43065         103460 1     2009     $              84    10%     20    2029                      $           -        $              4 $              8   $           76
         LAKE TUCK         44965         103460 1     2009     $         12,557     10%     20    2029                      $           -        $            565 $          1,130   $      11,427
         COUNTRY STORE45203              103460 1     2009     $          1,781     10%     20    2029                      $           -        $             80 $            160   $       1,620
         LEE               46658         103460 1     2009     $             292    10%     20    2029                      $           -        $             13 $             26   $         265
         Libby Road        47124         103460 1     2009     $             171    10%     20    2029                      $           -        $              8 $             15   $         156
                           47248
         Mainland View Manor             103460 1     2009     $             645    10%     20    2029                      $           -        $             29 $             58   $         587
         CLEAR CREEK       47431         103460 1     2009     $             227    10%     20    2029                      $           -        $             10 $             20   $         206
                           48030
         Long Lake Data Entry Error      103460 1     2009     $              23    10%     20    2029                      $           -        $              1 $              2   $           21
         Madrona Pt        50075         103460 1     2009     $             148    10%     20    2029                      $           -        $              7 $             13   $         134
         MINTERBROOK 54740               103460 1     2009     $          4,505     10%     20    2029                      $           -        $            203 $            405   $       4,099
         Mintercreek Rapids55175         103460 1     2009     $             179    10%     20    2029                      $           -        $              8 $             16   $         162



        D:\Docstoc\Working\pdf\                                                                                                                                                              Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                           Page 87 of 198
         Washington Water Service Company                      First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                      12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                  Fully
                                                  Date in           Original       Salvage Svc Depreciat                 Asset                              Accumulated                    Orig Cost (-)
         Asset Description                       Service           Asset Cost       Value   Life   ed                  Disposal                              Depreciation              .   Ending A/D
 TM        Project Name Project # Dept   GL Acct Mo     Yr             $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         LAKE MINTERWOOD    55210        103460 1     2009     $             647    10%     20    2029                      $           -        $             29 $               58       $         588
         MIRRORMONT         55250        103460 1     2009     $          5,387     10%     20    2029                      $           -        $            242 $              485       $       4,902
         JACKSON LAKE 57214              103460 1     2009     $             342    10%     20    2029                      $           -        $             15 $               31       $         311
         Agotaras           61390        103460 1     2009     $             386    10%     20    2029                      $           -        $             17 $               35       $         351
         Classic Heights    63381        103460 1     2009     $             207    10%     20    2029                      $           -        $              9 $               19       $         188
         Olalla             63215        103460 1     2009     $             577    10%     20    2029                      $           -        $             26 $               52       $         525
         PALMER LAKE        65745        103460 1     2009     $          4,364     10%     20    2029                      $           -        $            196 $              393       $       3,971
         PARKVIEW TERRACE   66215        103460 1     2009     $          1,136     10%     20    2029                      $           -        $             51 $              102       $       1,034
         PEACOCK HILL 66637              103460 1     2009     $          6,187     10%     20    2029                      $           -        $            278 $              557       $       5,631
         BUCKLIN            66936        103460 1     2009     $          1,278     10%     20    2029                      $           -        $             57 $              115       $       1,163
         Pine Lake          67398        103460 1     2009     $             372    10%     20    2029                      $           -        $             17 $               33       $         339
         POINT EVANS        68065        103460 1     2009     $          3,564     10%     20    2029                      $           -        $            160 $              321       $       3,244
         QUISTORFF          70550        103460 1     2009     $          7,296     10%     20    2029                      $           -        $            328 $              657       $       6,640
         RAFT ISLAND        70760        103460 1     2009     $          1,297     10%     20    2029                      $           -        $             58 $              117       $       1,180
         River Park         72776        103460 1     2009     $             342    10%     20    2029                      $           -        $             15 $               31       $         311
         Rolling Firs       73975        103460 1     2009     $             842    10%     20    2029                      $           -        $             38 $               76       $         766
         ROSARIO            74270        103460 1     2009     $             119    10%     20    2029                      $           -        $              5 $               11       $         109
         ROSEDALE COMM      74364        103460 1     2009     $          3,391     10%     20    2029                      $           -        $            153 $              305       $       3,086
         S&I                75154        103460 1     2009     $             292    10%     20    2029                      $           -        $             13 $               26       $         266
         SEACLIFF           76880        103460 1     2009     $          2,619     10%     20    2029                      $           -        $            118 $              236       $       2,384
         SHORECREST         78618        103460 1     2009     $          4,974     10%     20    2029                      $           -        $            224 $              448       $       4,526
         Silver Springs     79275        103460 1     2009     $          1,204     10%     20    2029                      $           -        $             54 $              108       $       1,095
         Strattonwood       84618        103460 1     2009     $             358    10%     20    2029                      $           -        $             16 $               32       $         326
         SUNNYCOVE          85320        103460 1     2009     $          2,137     10%     20    2029                      $           -        $             96 $              192       $       1,945
         SUNSHINE ACRES     86250        103460 1     2009     $          2,585     10%     20    2029                      $           -        $            116 $              233       $       2,352
         SYLVIA LAKE        86710        103460 1     2009     $          7,048     10%     20    2029                      $           -        $            317 $              634       $       6,414
         TRIPLE G           89425        103460 1     2009     $             322    10%     20    2029                      $           -        $             14 $               29       $         293
         VERDAN             91470        103460 1     2009     $             178    10%     20    2029                      $           -        $              8 $               16       $         162
         Wicks Lake         96728        103460 1     2009     $          1,595     10%     20    2029                      $           -        $             72 $              144       $       1,452
         GOLDEN MEADOWS     AA608        103460 1     2009     $          1,664     10%     20    2029                      $           -        $             75 $              150       $       1,514
         Mt View Meadows A  AB470        103460 1     2009     $              67    10%     20    2029                      $           -        $              3 $                6       $          61
         MIRRORMONT         55250        103460 1     2009     $          3,497     10%     20    2029                      $           -        $            157 $              315       $       3,182
                         No Wrk Ord #    103460 1     2009     $              75    10%     20    2029                      $           -        $              3 $                7       $          68
         GLENWOOD STATION   00561        103460 1     2009     $             492    10%     20    2029                      $           -        $             22 $               44       $         448
         Milazzo            01784        103460 1     2009     $             312    10%     20    2029                      $           -        $             14 $               28       $         284
                            02075
         Longbranch Highlands            103460 1     2009     $          1,084     10%     20    2029                      $           -        $             49 $               98       $         987
         NORTHWOOD          02731        103460 1     2009     $              91    10%     20    2029                      $           -        $              4 $                8       $          82
         HORIZON WEST 34375              103460 1     2009     $          4,817     10%     20    2029                      $           -        $            217 $              433       $       4,383



        D:\Docstoc\Working\pdf\                                                                                                                                                                   Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                                Page 88 of 198
         Washington Water Service Company                        First Year           Second Year                              Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                        Mo            Yr             Mo     Yr                                 Change           $           -     $      346,429
         For the test period ending                       12           2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                 $      619,292
                                                 Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                     Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup    GL      HC    HC            GL           Lookup Lookup Copy fx     HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                    Fully
                                                  Date in             Original       Salvage Svc Depreciat                Asset                              Accumulated               Orig Cost (-)
         Asset Description                       Service             Asset Cost       Value   Life   ed                 Disposal                              Depreciation          .   Ending A/D
 TM        Project Name Project # Dept   GL Acct Mo     Yr               $              %     Yrs    Yr        Mo.      Yr.          $                Beginning          Ending
         Freddies Land     39944         103460 1     2009       $             218    10%     20    2029                     $           -        $             10 $             20   $         198
         Underwood         44231         103460 1     2009       $             340    10%     20    2029                     $           -        $             15 $             31   $         309
         Shearwater        47384         103460 1     2009       $             470    10%     20    2029                     $           -        $             21 $             42   $         427
         Pine Lake         67398         103460 1     2009       $          3,544     10%     20    2029                     $           -        $            159 $            319   $       3,225
         Seacliff          76880         103460 1     2009       $             438    10%     20    2029                     $           -        $             20 $             39   $         399
         STUHLER           84683         103460 1     2009       $             470    10%     20    2029                     $           -        $             21 $             42   $         428
         SUNSHINE ACRES    86250         103460 1     2009       $          4,164     10%     20    2029                     $           -        $            187 $            375   $       3,789
         Crescent Valley   37654         103480 1     2009       $          2,149      5%     40    2049                     $           -        $             51 $            102   $       2,047
         Sunshine Acres    86250         103480 1     2009       $             752     5%     40    2049                     $           -        $             18 $             36   $         716
         Minterbrook - CIAC54740         103480 1     2009       $          2,226      5%     40    2049                     $           -        $             53 $            106   $       2,120
         1FMCUODG1AKA10465 9013   500      103730    1    2009   $      26,628.16     10%      7    2016                     $           -        $          3,424 $          6,847   $      19,781
         1FMCU9DG1AKA32132 9013   500      103730    1    2009   $      28,671.13     10%      7    2016                     $           -        $          3,686 $          7,373   $      21,299
         1GCHK44K89F143126 9013   500      103730    1    2009   $      34,333.12     10%      7    2016                     $           -        $          4,414 $          8,829   $      25,505
         ALPINEWOOD        01840           103770    1   2009    $          7,667      0%     15    2024                     $           -        $            511 $          1,022   $       6,645
         PINELAKE          67398           103770    1   2009    $          1,715      0%     15    2024                     $           -        $            114 $            229   $       1,486
         TRIPLE G          89425           103770    1   2009    $          1,411      0%     15    2024                     $           -        $             94 $            188   $       1,223
         AP00040722                        103780    1   2009    $             424     5%     15    2024                     $           -        $             27 $             54   $         370
         Mirrormont        55250           103780    1   2009    $             374     5%     15    2024                     $           -        $             24 $             47   $         327
         Peacock Hill      66637           103780    1   2009    $         10,239      5%     15    2024                     $           -        $            648 $          1,297   $       8,942
         Sunshine Acres    86250           103780    1   2009    $             374     5%     15    2024                     $           -        $             24 $             47   $         327
         Triple G          89425           103780    1   2009    $          3,431      5%     15    2024                     $           -        $            217 $            435   $       2,997
         JE120937          66146           103790    1   2009    $             354     0%     40    2049                     $           -        $              9 $             18   $         336
         Foss Rd           35363           103790    1   2009    $         12,152      0%     40    2049                     $           -        $            304 $            608   $      11,544
         Harbor Heights    31001           103790    1   2009    $             759     0%     40    2049                     $           -        $             19 $             38   $         721
         INLET'S END                       101300    2   2009    $             595     0%      5    2014                     $           -        $            109 $            228   $         367
         CASCADE HIGHLANDS NORTH           101300    2   2009    $             520     0%      5    2014                     $           -        $             95 $            199   $         321
         RYAN NELSON                       101300    3   2009    $              20     0%      5    2014                     $           -        $              3 $              7   $           13
         ADCOCK                            101300    3   2009    $              20     0%      5    2014                     $           -        $              3 $              7   $           13
         RICHIE NELSON                     101300    3   2009    $              40     0%      5    2014                     $           -        $              7 $             15   $           25
         Zimmerman                         101300    3   2009    $              60     0%      5    2014                     $           -        $             10 $             22   $           38
         #N/A                              101300    3   2009    $              40     0%      5    2014                     $           -        $              7 $             15   $           25
         HORIZON WEST                      101300    5   2009    $             606     0%      5    2014                     $           -        $             81 $            202   $         404
         Water System Plans                103030    6   2009    $         87,017     10%      6    2015                     $           -        $          7,614 $         20,667   $      66,351
         PHELPS RD - GAMBLE BAY            101300    6   2009    $             639     0%      5    2014                     $           -        $             75 $            202   $         437
                                           101300    7   2009    $             169     0%      5    2014                     $           -        $             17 $             51   $         119
         CRAMER ROAD                       101300    7   2009    $             599     0%      5    2014                     $           -        $             60 $            180   $         419
         NU ERA                            101300    7   2009    $             599     0%      5    2014                     $           -        $             60 $            180   $         419
         PARKVIEW TERRACE                  101300    7   2009    $             504     0%      5    2014                     $           -        $             50 $            151   $         353



        D:\Docstoc\Working\pdf\                                                                                                                                                               Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                            Page 89 of 198
         Washington Water Service Company                      First Year           Second Year                               Prior Values       $    12,656,543    $   13,622,264
         UW-090733                                       Mo           Yr             Mo     Yr                                  Change           $           -      $      346,429
         For the test period ending                      12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                 $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC         HardCode    .        Copy fx           Copy fx
                                                                                                  Fully
                                                Date in             Original       Salvage Svc Depreciat                 Asset                              Accumulated                     Orig Cost (-)
         Asset Description                     Service             Asset Cost       Value   Life   ed                  Disposal                              Depreciation               .   Ending A/D
 TM        Project Name Project # Dept GL Acct Mo     Yr               $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         ALPINE HILLS                  101300 8     2009       $             306     0%      5    2014                      $           -        $             26 $                87       $        219
         CEDARBROOK - GARRISON         101300 9     2009       $             706     0%      5    2014                      $           -        $             47 $               188       $        518
         ANDREWS FIRST                 101300 9     2009       $             357     0%      5    2014                      $           -        $             24 $                95       $        262
         GLENWOOD FARMS 2              101300 9     2009       $             684     0%      5    2014                      $           -        $             46 $               182       $        501
         GLENWOOD FARMS 1              101300 9     2009       $             706     0%      5    2014                      $           -        $             47 $               188       $        518
         VERDAN                        101300 9     2009       $             751     0%      5    2014                      $           -        $             50 $               200       $        551
         Pierce County Public Works    103030 10 2009          $             500     0%      6    2015                      $           -        $             21 $               104       $        396
         Washington Dept of Health     103030 10 2009          $             552     0%      6    2015                      $           -        $             23 $               115       $        437
         LAKE LAWRENCE                 101300 12 2009          $             440     0%      5    2014                      $           -        $              7 $                95       $        344
                                       101300
         ROLLING FIRS/EVERGREEN TERRACE 12 2009                $             409     0%      5    2014                      $           -        $              7 $                89       $        320
         SUNSHINE ACRES                101300 12 2009          $             531     0%      5    2014                      $           -        $              9 $               115       $        416
         JE120937          66637       103720 12 2009          $          2,781      0%      5    2014                      $           -        $             46 $               603       $      2,178
         Sunshine Acres    55250       103720 12 2009          $             957     0%      5    2014                      $           -        $             16 $               207       $        750
         Triple G          89425       103720 12 2009          $             274     0%      5    2014                      $           -        $              5 $                59       $        215
                                                                                                                                                                                            $        -
         Additions Begin                                                                                                                                                                    $        -
         EAGLE ESTATES 2348 Thurston  103150        1   2010   $         11,341      0%     25      2035                     $          -        $              -   $          454          $     10,887
         SEA CLIFF       76880 Pierce 103150        1   2010   $         42,908      0%     25      2035                     $          -        $              -   $        1,716          $     41,191
                         & SEWER
         ROSARIO WATER 74270 San Juan 103210        1   2010   $            739      0%     35      2045                     $          -        $              -   $           21          $        718
         GLENWOOD STATION 561 Kitsap 103240         1   2010   $            362      0%     20      2030                     $          -        $              -   $           18          $        343
         EAGLE ESTATES 2348 Thurston  103240        1   2010   $         15,488      0%     20      2030                     $          -        $              -   $          774          $     14,713
                          3625
         ROBINHOOD TERRACE Kitsap 103240            1   2010   $            257      0%     20      2030                     $          -        $              -   $           13          $        244
                         20481
         SEHMEL BUJACHICH DR Pierce 103240          1   2010   $            418      0%     20      2030                     $          -        $              -   $           21          $        397
         COLE            35363        103240        1   2010   $             31      0%     20      2030                     $          -        $              -   $            2          $          30
         KOPACHUCK       43065 Pierce 103240        1   2010   $            644      0%     20      2030                     $          -        $              -   $           32          $        611
         MINTERBROOK 54740 Pierce 103240            1   2010   $          1,007      0%     20      2030                     $          -        $              -   $           50          $        957
                         & SEWER
         ROSARIO WATER 74270 San Juan 103240        1   2010   $          1,071      0%     20      2030                     $          -        $              -   $           54          $      1,017
         SEA CLIFF       76880 Pierce 103240        1   2010   $         37,689      0%     20      2030                     $          -        $              -   $        1,884          $     35,805
         SUNNYCOVE       85320 Kitsap 103240        1   2010   $              1      0%     20      2030                     $          -        $              -   $            0          $           1
         QUISTORFF       70550 Pierce 103320        1   2010   $         10,703      0%     35      2045                     $          -        $              -   $          306          $     10,397
                          8676
         HIDE A WAY HEIGHTS Kitsap 103420           1   2010   $          2,350      0%     30      2040                     $          -        $              -   $           78          $      2,271
         QUISTORFF       70550 Pierce 103420        1   2010   $        143,883      0%     30      2040                     $          -        $              -   $        4,796          $    139,087
         LAKE LAWRENCE 22572 Thurston 103431        1   2010   $         77,484      0%     50      2060                     $          -        $              -   $        1,550          $     75,935
         LAKE MINTERWOOD 55210 Pierce 103431        1   2010   $          7,092      0%     50      2060                     $          -        $              -   $          142          $      6,950
         MIRRORMONT      55250 King 103431          1   2010   $        157,018      0%     50      2060                     $          -        $              -   $        3,140          $    153,878
         POINT EVANS     68065 Pierce 103431        1   2010   $          7,813      0%     50      2060                     $          -        $              -   $          156          $      7,657
         S&I             75154 Pierce 103431        1   2010   $         97,939      0%     50      2060                     $          -        $              -   $        1,959          $     95,980
         SEA CLIFF       76880 Pierce 103431        1   2010   $          4,785      0%     50      2060                     $          -        $              -   $           96          $      4,689



        D:\Docstoc\Working\pdf\                                                                                                                                                                    Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                                 Page 90 of 198
         Washington Water Service Company                      First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
         For the test period ending                      12          2010             0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                  Fully
                                                Date in             Original       Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
         Asset Description                     Service             Asset Cost       Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
 TM        Project Name Project # Dept GL Acct Mo     Yr               $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         WICKS LAKE        96728 Kitsap 103431 1    2010       $         10,375      0%     50    2060                      $           -        $            -    $           207   $      10,167
         LOOKOUT POINT 45 Kitsap 103460 1           2010       $             427    10%     20    2030                      $           -        $            -    $            19   $         407
         BUTTERFIELD #2 1016 Pierce 103460 1        2010       $               3    10%     20    2030                      $           -        $            -    $             0   $             3
         ALLYN              1695 Mason 103460 1     2010       $         13,003     10%     20    2030                      $           -        $            -    $           585   $      12,418
         MALAZZO            1784 Kitsap 103460 1    2010       $              10    10%     20    2030                      $           -        $            -    $             0   $           10
                            3625
         ROBINHOOD TERRACE Kitsap 103460 1          2010       $             127    10%     20    2030                      $           -        $            -    $             6   $         122
                            3687 Kitsap
         SOUTHWORTH VIEW TRACT 103460 1             2010       $              21    10%     20    2030                      $           -        $            -    $             1   $           20
         BELWOOD PARK 5640 Thurston     103460 1    2010       $               5    10%     20    2030                      $           -        $            -    $             0   $             5
         CEDAR CREST       11887 Pierce 103460 1    2010       $             855    10%     20    2030                      $           -        $            -    $            38   $         817
         FOUR CORNERS 15296 Pierce 103460 1         2010       $          4,810     10%     20    2030                      $           -        $            -    $           216   $       4,594
         WELLS             17127 Kitsap 103460 1    2010       $              37    10%     20    2030                      $           -        $            -    $             2   $           35
         HORIZON WEST 34375 Kitsap 103460 1         2010       $          2,442     10%     20    2030                      $           -        $            -    $           110   $       2,332
         COLE              35363 0      103460 1    2010       $             170    10%     20    2030                      $           -        $            -    $             8   $         162
                           36233
         GLENWOOD FARMS 2 Kitsap 103460 1           2010       $              26    10%     20    2030                      $           -        $            -    $             1   $           25
         KOPACHUCK         43065 Pierce 103460 1    2010       $         16,252     10%     20    2030                      $           -        $            -    $           731   $      15,521
         MINTERBROOK 54740 Pierce 103460 1          2010       $          2,192     10%     20    2030                      $           -        $            -    $            99   $       2,093
         LAKE MINTERWOOD   55210 Pierce 103460 1    2010       $              58    10%     20    2030                      $           -        $            -    $             3   $           55
         MIRRORMONT        55250 King 103460 1      2010       $          2,443     10%     20    2030                      $           -        $            -    $           110   $       2,333
         PARKVIEW TERRACE  66215 Kitsap 103460 1    2010       $             903    10%     20    2030                      $           -        $            -    $            41   $         863
         PEACOCK HILL 66637 Pierce 103460 1         2010       $             892    10%     20    2030                      $           -        $            -    $            40   $         852
         PEDERSON SYSTEM   66727 Pierce 103460 1    2010       $               2    10%     20    2030                      $           -        $            -    $             0   $             2
         PINE LAKE         67398 Kitsap 103460 1    2010       $              22    10%     20    2030                      $           -        $            -    $             1   $           21
         POINT EVANS       68065 Pierce 103460 1    2010       $          2,894     10%     20    2030                      $           -        $            -    $           130   $       2,764
         QUISTORFF         70550 Pierce 103460 1    2010       $             357    10%     20    2030                      $           -        $            -    $            16   $         341
         RIVER PARK                     103460 1
                           72776 Thurston           2010       $              11    10%     20    2030                      $           -        $            -    $             0   $           10
                           74130 Jefferson
         RONDELAY MEADOWS WATER 103460 1SYSTEM      2010       $              43    10%     20    2030                      $           -        $            -    $             2   $           41
         SEA CLIFF         76880 Pierce 103460 1    2010       $          2,057     10%     20    2030                      $           -        $            -    $            93   $       1,965
         SUNSHINE ACRES    86250 Clallam103460 1    2010       $              50    10%     20    2030                      $           -        $            -    $             2   $           48
         SYLVIA LAKE       86710 Pierce 103460 1    2010       $               7    10%     20    2030                      $           -        $            -    $             0   $             7
         HOPKINS #1        AA260 Pierce 103460 1    2010       $             203    10%     20    2030                      $           -        $            -    $             9   $         193
         HOPKINS #2        AA440 Pierce 103460 1    2010       $             203    10%     20    2030                      $           -        $            -    $             9   $         193
         HOPKINS #3        AA498 Pierce 103460 1    2010       $             203    10%     20    2030                      $           -        $            -    $             9   $         193
         GOLDEN MEADOWS    AA608 Pierce 103460 1    2010       $             675    10%     20    2030                      $           -        $            -    $            30   $         645
         HOPKINS #4        AA718 Pierce 103460 1    2010       $             203    10%     20    2030                      $           -        $            -    $             9   $         193
         PEACOCK HILL 66637 Pierce 103720 1         2010       $          2,912      0%      5    2015                      $           -        $            -    $           582   $       2,330
         TRIPLE G                       103720 1
                           89425 Thurston           2010       $          5,183      0%      5    2015                      $           -        $            -    $         1,037   $       4,146
                                        103780 1    2010       $          1,033      5%     15    2025                      $           -        $            -    $            65   $         968
         Rosario           74270        105000 4    2010       $          3,950      0%     35    2045                      $           -        $            -    $            85   $       3,866



        D:\Docstoc\Working\pdf\                                                                                                                                                               Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                            Page 91 of 198
           Washington Water Service Company                      First Year         Second Year                                 Prior Values        $   12,656,543   $     13,622,264
           UW-090733                                       Mo           Yr           Mo     Yr                                    Change            $          -     $        346,429
           For the test period ending                      12          2010           0    2011
           Straight-Line Depreciation Schedule
  As of    12/31/2010                                                                                                                                                $        619,292
                                                  Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                      Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


   HC           Lookup        GL    Lookup   GL      HC    HC           GL         Lookup Lookup Copy fx        HC      HC         HardCode     .       Copy fx           Copy fx
                                                                                                  Fully
                                                  Date in     Original             Salvage Svc Depreciat                   Asset                             Accumulated                     Orig Cost (-)
           Asset Description                     Service     Asset Cost             Value   Life   ed                    Disposal                             Depreciation               .   Ending A/D
   TM        Project Name Project # Dept GL Acct Mo     Yr       $                    %     Yrs    Yr           Mo.      Yr.           $              Beginning          Ending
   adj                            4078
           Accrual May 2010 - APA052010  103730 5     2010 $           -            10%      7    2017                        $            -        $          -    $           -            $         -
                                                                                                                                                                                             $         -
            Project Name Project # Dept         I     InSvcYr
                                          GL AcctnSvcMo        Orig Cost            SV % Svc Life Fully DeprRetMo
                                                                                               Yr                      RetYr       Ret Amount        A/D Beginning       A/D Ending          $         -
          LOOKOUT POINT 45         504    103210 6      2010 $       798.76          0%     35     2045                        $           -        $           -    $              13       $         785
          LOOKOUT POINT 45         504    103460 6      2010 $       371.93         10%     20     2030                        $           -        $           -    $              10       $         362
                           253
          CEDARWOOD/SOUTH UNION    502    101300 6      2010 $       775.00          0%     5      2015                        $           -        $           -    $              90       $         685
                           253
          CEDARWOOD/SOUTH UNION    502    103431 6      2010 $     1,083.33          0%     50     2060                        $           -        $           -    $              13       $       1,071
          PHELPS-MOORE 861         501    103460 6      2010 $         9.57         10%     20     2030                        $           -        $           -    $               0       $            9
          VOSS             1018 501       103210 6      2010 $       293.10          0%     35     2045                        $           -        $           -    $               5       $         288
CWNS0610A WINDDRIFT        1023 501       103460 6      2010 $     2,872.62         10%     20     2030                        $           -        $           -    $              75       $       2,797
CWNS0610R OVERRA #2        1333 501       103460 6      2010 $           -          10%     20     2030                        $           -        $           -    $            -          $         -
CWNS0610A OVERRA #2        1333 501       103460 6      2010 $       614.72         10%     20     2030                        $           -        $           -    $              16       $         599
          BUTTERFIELD #4 1364 501         103210 6      2010 $       170.98          0%     35     2045                        $           -        $           -    $               3       $         168
          ASPINWALL ESTATES1463 502       101300 6      2010 $       775.00          0%     5      2015                        $           -        $           -    $              90       $         685
          GREENWOOD        1625 501       103210 6      2010 $       219.62          0%     35     2045                        $           -        $           -    $               4       $         216
          GREENWOOD        1625 501       103460 6      2010 $     1,100.83         10%     20     2030                        $           -        $           -    $              29       $       1,072
CWNS0610A BUTTERFIELD #5 1629      501    103210 6      2010 $       170.98          0%     35     2045                        $           -        $           -    $               3       $         168
CWNS0610R MALAZZO          1784 501       103210 6      2010 $           -           0%     35     2045                        $           -        $           -    $            -          $         -
CWNS0610A MALAZZO          1784 501       103210 6      2010 $       355.10          0%     35     2045                        $           -        $           -    $               6       $         349
CWNS0610A ALPINE HILLS     1826 502       103460 6      2010 $       336.57         10%     20     2030                        $           -        $           -    $               9       $         328
CWNS0610R ALPINEWOOD       1840 501       103460 6      2010 $           -          10%     20     2030                        $           -        $           -    $            -          $         -
CWNS0610A ALPINEWOOD       1840 501       103460 6      2010 $       353.76         10%     20     2030                        $           -        $           -    $               9       $         344
                           2075 501
          LONGBRANCH HIGHLANDS            101300 6      2010 $       145.61          0%     5      2015                        $           -        $           -    $              17       $         129
CWNS0610A LITTLE TREE      2236 501       103460 6      2010 $     5,988.95         10%     20     2030                        $           -        $           -    $            157        $       5,832
CWNS0610R NORTHWOOD        2731 501       103460 6      2010 $           -          10%     20     2030                        $           -        $           -    $            -          $         -
CWNS0610A NORTHWOOD        2731 501       103460 6      2010 $       297.28         10%     20     2030                        $           -        $           -    $               8       $         289
CWNS0610A DULLAM           2845 501       103210 6      2010 $       511.56          0%     35     2045                        $           -        $           -    $               9       $         503
CWNS0610R BLATTE           2953 501       103210 6      2010 $           -           0%     35     2045                        $           -        $           -    $            -          $         -
CWNS0610A BLATTE           2953 501       103210 6      2010 $       319.09          0%     35     2045                        $           -        $           -    $               5       $         314
          BLATTE           2953 501       103460 6      2010 $       856.10         10%     20     2030                        $           -        $           -    $              22       $         834
JE121069 SCHAAK            3317 501       103062 6      2010 $        50.00          0%   ##### 1E+300                         $           -        $           -    $               0       $           50
CWNS0610A SCHAAK           3317 501       103460 6      2010 $       208.86         10%     20     2030                        $           -        $           -    $               5       $         203
CWNS0610R CURRIES LANDING  3463 502       103460 6      2010 $           -          10%     20     2030                        $           -        $           -    $            -          $         -
CWNS0610A CURRIES LANDING  3463 502       103460 6      2010 $       130.82         10%     20     2030                        $           -        $           -    $               3       $         127
          BKS              3581 501       103210 6      2010 $     2,540.97          0%     35     2045                        $           -        $           -    $              42       $       2,499
          BKS              3581 501       103460 6      2010 $       932.21         10%     20     2030                        $           -        $           -    $              24       $         908
                           3625
          ROBINHOOD TERRACE 501           103240 6      2010 $     1,066.37          0%     20     2030                        $           -        $           -    $              31       $       1,035
                           3687 501
CWNS0610A SOUTHWORTH VIEW TRACT           103460 6      2010 $       124.51         10%     20     2030                        $           -        $           -    $               3       $         121



          D:\Docstoc\Working\pdf\                                                                                                                                                                   Tab: All Plant
          78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                                Page 92 of 198
           Washington Water Service Company                      First Year          Second Year                                Prior Values       $    12,656,543   $   13,622,264
           UW-090733                                       Mo           Yr            Mo     Yr                                   Change           $           -     $      346,429
           For the test period ending                      12          2010            0    2011
           Straight-Line Depreciation Schedule
  As of    12/31/2010                                                                                                                                                $      619,292
                                                  Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                      Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


   HC           Lookup        GL    Lookup   GL      HC    HC           GL          Lookup Lookup Copy fx       HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                   Fully
                                                   Date in            Original      Salvage Svc Depreciat                  Asset                              Accumulated                       Orig Cost (-)
          Asset Description                       Service            Asset Cost      Value   Life   ed                   Disposal                              Depreciation                 .   Ending A/D
   TM       Project Name Project # Dept   GL Acct Mo     Yr              $             %     Yrs    Yr          Mo.      Yr.          $                Beginning          Ending
CWNS0610R ROSEDALE/26TH 3961       501    103460 6     2010      $             -     10%      20   2030                       $           -        $            -    $             -            $        -
CWNS0610A ROSEDALE/26TH 3961       501    103460 6     2010      $         447.86    10%      20   2030                       $           -        $            -    $                 12       $        436
   adj    MIRRORMONT INSTALL4078
                             BOOSTERED    103730 6     2010      $             -     10%      7    2017                       $           -        $            -    $             -            $        -
   adj    MIRRORMONT INSTALL4078
                             BOOSTERED    103730 6     2010      $             -     10%      7    2017                       $           -        $            -    $             -            $        -
   adj    MIRRORMONT INSTALL4078
                             BOOSTERED    103730 6     2010      $             -     10%      7    2017                       $           -        $            -    $             -            $        -
   adj    MIRRORMONT INSTALL4078
                             BOOSTERED    103730 6     2010      $             -     10%      7    2017                       $           -        $            -    $             -            $        -
   adj    MIRRORMONT INSTALL4078
                             BOOSTERED    103730 6     2010      $             -     10%      7    2017                       $           -        $            -    $             -            $        -
CWNS0610A FRAGARIA WOODS #1  4613 501     103210 6     2010      $         137.42     0%      35   2045                       $           -        $            -    $                2         $        135
CWNS0610A FRAGARIA WOODS #2  4614 501     103210 6     2010      $         686.02     0%      35   2045                       $           -        $            -    $               11         $        675
                             4863
          CREEKSIDE MEADOWS 502           103150 6     2010      $       7,398.45     0%      25   2035                       $           -        $            -    $             173          $      7,226
                             4863
          CREEKSIDE MEADOWS 502           103240 6     2010      $      15,061.78     0%      20   2030                       $           -        $            -    $             439          $     14,622
CWNS0610R ZEMPLE/KEES        4945 501     103210 6     2010      $             -      0%      35   2045                       $           -        $            -    $             -            $        -
CWNS0610A ZEMPLE/KEES        4945 501     103210 6     2010      $         245.45     0%      35   2045                       $           -        $            -    $                4         $        241
CWNS0610A GRENVILLE/SCHMITZ  5086 501     103460 6     2010      $         677.70    10%      20   2030                       $           -        $            -    $               18         $        660
CWNS0610R RAINFOREST         5473 501     103460 6     2010      $             -     10%      20   2030                       $           -        $            -    $             -            $        -
CWNS0610A RAINFOREST         5473 501     103460 6     2010      $         662.24    10%      20   2030                       $           -        $            -    $               17         $        645
          BELWOOD PARK 5640 502           101300 6     2010      $         775.00     0%      5    2015                       $           -        $            -    $               90         $        685
          BELWOOD PARK 5640 502           103460 6     2010      $         177.00    10%      20   2030                       $           -        $            -    $                5         $        172
JE121069 IMHOFF              5664 501     103062 6     2010      $          50.00     0%    ##### 1E+300                      $           -        $            -    $                0         $          50
JE111066 INLET'S END         6705 502     101300 6     2010      $             -      0%      5    2015                       $           -        $            -    $             -            $        -
          INLET'S END        6705 502     103460 6     2010      $         142.34    10%      20   2030                       $           -        $            -    $                4         $        139
          BISCAY VILLA       7164 502     103210 6     2010      $       3,056.90     0%      35   2045                       $           -        $            -    $               51         $      3,006
          HENDERSON BLVD     8359 502     103460 6     2010      $          29.13    10%      20   2030                       $           -        $            -    $                1         $          28
          RICHIE NELSON 8547 501          103210 6     2010      $          76.22     0%      35   2045                       $           -        $            -    $                1         $          75
CWNS0610A RICHIE NELSON 8547       501    103460 6     2010      $         179.34    10%      20   2030                       $           -        $            -    $                5         $        175
CWNS0610R Skookum Ranch.     8586 504     103460 6     2010      $             -     10%      20   2030                       $           -        $            -    $             -            $        -
CWNS0610A Skookum Ranch.     8586 504     103460 6     2010      $          68.63    10%      20   2030                       $           -        $            -    $                2         $          67
          ROSEWOOD           9490 501     103210 6     2010      $         625.42     0%      35   2045                       $           -        $            -    $               10         $        615
          ROSEWOOD           9490 501     103240 6     2010      $       1,950.18     0%      20   2030                       $           -        $            -    $               57         $      1,893
          ROSEWOOD           9490 501     103420 6     2010      $         530.28     0%      30   2040                       $           -        $            -    $               10         $        520
CWNS0610A ROSEWOOD           9490 501     103460 6     2010      $         581.60    10%      20   2030                       $           -        $            -    $               15         $        566
                            10440
CWNS0610R HINTZVILLE ACRES R&R 501        103460 6     2010      $             -     10%      20   2030                       $           -        $            -    $             -            $        -
                            10440
CWNS0610A HINTZVILLE ACRES R&R 501        103460 6     2010      $         471.93    10%      20   2030                       $           -        $            -    $               12         $        460
                            10808 502
CWNS0610A CAMELOT/WESTERN SKIES           101300 6     2010      $         775.00     0%      5    2015                       $           -        $            -    $               90         $        685
CWNS0610R FOXHALL           10991 502     101300 6     2010      $             -      0%      5    2015                       $           -        $            -    $             -            $        -
CWNS0610A FOXHALL           10991 502     101300 6     2010      $         408.00     0%      5    2015                       $           -        $            -    $               48         $        360
JE121069 FOXHALL            10991 502     103062 6     2010      $         100.00     0%    ##### 1E+300                      $           -        $            -    $                0         $        100
          FOXHALL           10991 502     103460 6     2010      $         436.06    10%      20   2030                       $           -        $            -    $               11         $        425



          D:\Docstoc\Working\pdf\                                                                                                                                                                      Tab: All Plant
          78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                                   Page 93 of 198
           Washington Water Service Company                      First Year          Second Year                                Prior Values       $    12,656,543   $   13,622,264
           UW-090733                                       Mo           Yr            Mo     Yr                                   Change           $           -     $      346,429
           For the test period ending                      12          2010            0    2011
           Straight-Line Depreciation Schedule
  As of    12/31/2010                                                                                                                                                $      619,292
                                                  Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                      Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


   HC           Lookup        GL    Lookup   GL      HC    HC           GL          Lookup Lookup Copy fx       HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                   Fully
                                                   Date in            Original      Salvage Svc Depreciat                  Asset                              Accumulated                     Orig Cost (-)
          Asset Description                       Service            Asset Cost      Value   Life   ed                   Disposal                              Depreciation               .   Ending A/D
   TM       Project Name Project # Dept   GL Acct Mo     Yr              $             %     Yrs    Yr          Mo.      Yr.          $                Beginning          Ending
          MASTRO            11695 501     103210 6     2010      $         510.89     0%      35   2045                       $           -        $            -    $                9       $        502
          MASTRO            11695 501     103460 6     2010      $         509.87    10%      20   2030                       $           -        $            -    $               13       $        496
JE121069 CEDAR CREST        11887 501     103062 6     2010      $         150.00     0%    ##### 1E+300                      $           -        $            -    $                0       $        150
          CEDAR CREST       11887 501     103210 6     2010      $       4,502.51     0%      35   2045                       $           -        $            -    $               75       $      4,427
          CEDAR CREST       11887 501     103240 6     2010      $       1,255.44     0%      20   2030                       $           -        $            -    $               37       $      1,219
          CEDAR CREST       11887 501     103420 6     2010      $      19,925.16     0%      30   2040                       $           -        $            -    $             387        $     19,538
CWNS0610A CEDAR CREST       11887 501     103460 6     2010      $      35,623.38    10%      20   2030                       $           -        $            -    $             935        $     34,688
CWNS0610R CEDAR GROVE       11914 502     103460 6     2010      $             -     10%      20   2030                       $           -        $            -    $             -          $        -
CWNS0610A CEDAR GROVE       11914 502     103460 6     2010      $         175.54    10%      20   2030                       $           -        $            -    $                5       $        171
                            14001 501
          CEDARBROOK - GARRISON           103210 6     2010      $       1,323.13     0%      35   2045                       $           -        $            -    $               22       $      1,301
                            14001 501
CWNS0610A CEDARBROOK - GARRISON           103460 6     2010      $       3,583.14    10%      20   2030                       $           -        $            -    $               94       $      3,489
CWNS0610R CUYAMACA VILLAGE  17100 502     103460 6     2010      $             -     10%      20   2030                       $           -        $            -    $             -          $        -
CWNS0610A CUYAMACA VILLAGE  17100 502     103460 6     2010      $       1,201.15    10%      20   2030                       $           -        $            -    $               32       $      1,170
          WELLS             17127 501     103210 6     2010      $       1,274.21     0%      35   2045                       $           -        $            -    $               21       $      1,253
CWNS0610A WELLS             17127 501     103460 6     2010      $          31.39    10%      20   2030                       $           -        $            -    $                1       $          31
CWNS0610R ANDREWS FIRST 17241 502         103460 6     2010      $             -     10%      20   2030                       $           -        $            -    $             -          $        -
CWNS0610A ANDREWS FIRST 17241 502         103460 6     2010      $         591.11    10%      20   2030                       $           -        $            -    $               16       $        576
          MAYVOLT HILLS 17690 501         103210 6     2010      $         590.60     0%      35   2045                       $           -        $            -    $               10       $        581
          MAYVOLT HILLS 17690 501         103420 6     2010      $         997.83     0%      30   2040                       $           -        $            -    $               19       $        978
CWNS0610A MAYVOLT HILLS 17690 501         103460 6     2010      $         617.12    10%      20   2030                       $           -        $            -    $               16       $        601
                             WATER
CWNS0610A WALTER WALKER20276 505          103460 6     2010      $         222.35    10%      20   2030                       $           -        $            -    $                6       $        217
CWNS0610R LAKE LAWRENCE 22572 502         103460 6     2010      $             -     10%      20   2030                       $           -        $            -    $             -          $        -
CWNS0610A LAKE LAWRENCE 22572 502         103460 6     2010      $         795.51    10%      20   2030                       $           -        $            -    $               21       $        775
          BAR B             22751 501     103062 6     2010      $          50.00     0%    ##### 1E+300                      $           -        $            -    $                0       $          50
CWNS0610A BAR B             22751 501     103460 6     2010      $         161.61    10%      20   2030                       $           -        $            -    $                4       $        157
CWNS0610A SIVO ACRES        23911 501     103460 6     2010      $         684.98    10%      20   2030                       $           -        $            -    $               18       $        667
CWNS0610R EVERGREEN SHORES  24163 502     103460 6     2010      $             -     10%      20   2030                       $           -        $            -    $             -          $        -
CWNS0610A EVERGREEN SHORES  24163 502     103460 6     2010      $       1,437.88    10%      20   2030                       $           -        $            -    $               38       $      1,400
          LIDER             25994 501     103210 6     2010      $         521.00     0%      35   2045                       $           -        $            -    $                9       $        512
CWNS0610A BLACK LAKE ESTATES26071 502     103460 6     2010      $          38.06    10%      20   2030                       $           -        $            -    $                1       $          37
          RANCH ACRES 28551 502           103431 6     2010      $       3,861.68     0%      50   2060                       $           -        $            -    $               45       $      3,817
CWNS0610A HARBOR HEIGHTS    31001 501     103460 6     2010      $         357.18    10%      20   2030                       $           -        $            -    $                9       $        348
CWNS0610R HOLIDAY RANCHETTES33677 502     103460 6     2010      $             -     10%      20   2030                       $           -        $            -    $             -          $        -
CWNS0610A HOLIDAY RANCHETTES33677 502     103460 6     2010      $       5,227.27    10%      20   2030                       $           -        $            -    $             137        $      5,090
CWNS0610A HOLLY TIDES       33695 501     103210 6     2010      $       2,391.32     0%      35   2045                       $           -        $            -    $               40       $      2,351
CWNS0610R HOMESTEAD ACRES   33969 501     103210 6     2010      $             -      0%      35   2045                       $           -        $            -    $             -          $        -
CWNS0610A HOMESTEAD ACRES   33969 501     103210 6     2010      $       1,072.82     0%      35   2045                       $           -        $            -    $               18       $      1,055
          HOMESTEAD ACRES   33969 501     103460 6     2010      $       5,791.53    10%      20   2030                       $           -        $            -    $             152        $      5,640



          D:\Docstoc\Working\pdf\                                                                                                                                                                    Tab: All Plant
          78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                                 Page 94 of 198
           Washington Water Service Company                      First Year            Second Year                              Prior Values       $    12,656,543   $   13,622,264
           UW-090733                                       Mo           Yr              Mo     Yr                                 Change           $           -     $      346,429
           For the test period ending                      12          2010              0    2011
           Straight-Line Depreciation Schedule
  As of    12/31/2010                                                                                                                                                $      619,292
                                                  Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                      Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


   HC           Lookup        GL    Lookup   GL      HC    HC           GL            Lookup Lookup Copy fx     HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                     Fully
                                                   Date in            Original        Salvage Svc Depreciat                Asset                              Accumulated                      Orig Cost (-)
          Asset Description                       Service            Asset Cost        Value   Life   ed                 Disposal                              Depreciation                .   Ending A/D
   TM       Project Name Project # Dept   GL Acct Mo     Yr              $               %     Yrs    Yr        Mo.      Yr.          $                Beginning          Ending
          HORIZON WEST 34375 501          103150 6     2010      $       3,593.47       0%      25   2035                     $           -        $            -    $               84        $      3,510
          HORIZON WEST 34375 501          103210 6     2010      $          716.74      0%      35   2045                     $           -        $            -    $               12        $        705
          HORIZON WEST 34375 501          103240 6     2010      $       6,251.52       0%      20   2030                     $           -        $            -    $             182         $      6,069
          HORIZON WEST 34375 501          103460 6     2010      $      11,015.37      10%      20   2030                     $           -        $            -    $             289         $     10,726
          COLE              35363 501     103420 6     2010      $          (31.06)     0%      30   2040                     $           -        $            -    $               (1)       $        (30)
          COLE              35363 501     103460 6     2010      $         (185.93)    10%      20   2030                     $           -        $            -    $               (5)       $       (181)
          GLENWOOD FARMS 2  36233 501     103210 6     2010      $          646.41      0%      35   2045                     $           -        $            -    $               11        $        636
          GLENWOOD FARMS 2  36233 501     103460 6     2010      $       2,350.09      10%      20   2030                     $           -        $            -    $               62        $      2,288
          GLENWOOD FARMS 1  36241 501     103210 6     2010      $          383.88      0%      35   2045                     $           -        $            -    $                6        $        377
CWNS0610A GLENWOOD FARMS 1  36241 501     103460 6     2010      $       4,781.45      10%      20   2030                     $           -        $            -    $             126         $      4,656
                            36782 504
CWNS0610R JOHANSON - GAMBLE BAY           103460 6     2010      $             -       10%      20   2030                     $           -        $            -    $             -           $        -
                            36782 504
CWNS0610A JOHANSON - GAMBLE BAY           103460 6     2010      $       2,566.36      10%      20   2030                     $           -        $            -    $               67        $      2,499
          KOPACHUCK         43065 501     103150 6     2010      $       5,217.00       0%      25   2035                     $           -        $            -    $             122         $      5,095
          KOPACHUCK         43065 501     103210 6     2010      $           24.92      0%      35   2045                     $           -        $            -    $                0        $          25
                            44231
          UNDERWOOD SYSTEM 501            103460 6     2010      $          696.73     10%      20   2030                     $           -        $            -    $               18        $        678
          LAWRENCE ROAD46394 501          103210 6     2010      $       1,648.85       0%      35   2045                     $           -        $            -    $               27        $      1,621
          LAWRENCE ROAD46394 501          103460 6     2010      $          345.12     10%      20   2030                     $           -        $            -    $                9        $        336
          LEE WATER SYSTEM  46658 504     101300 6     2010      $          640.98      0%      5    2015                     $           -        $            -    $               75        $        566
          LEE WATER SYSTEM  46658 504     103210 6     2010      $           48.87      0%      35   2045                     $           -        $            -    $                1        $          48
          LEE WATER SYSTEM  46658 504     103420 6     2010      $          640.74      0%      30   2040                     $           -        $            -    $               12        $        628
          LEE WATER SYSTEM  46658 504     103460 6     2010      $       3,657.49      10%      20   2030                     $           -        $            -    $               96        $      3,561
          LIBBY ROAD EAST   47124 502     103210 6     2010      $          696.56      0%      35   2045                     $           -        $            -    $               12        $        685
                            47248
CWNS0610A MAINLAND VIEW MANOR 504         103460 6     2010      $           62.98     10%      20   2030                     $           -        $            -    $                2        $          61
CWNS0610A CLEAR CREEK       47431 504     103460 6     2010      $           68.63     10%      20   2030                     $           -        $            -    $                2        $          67
CWNS0610A MADRONA POINT 50075 501         103460 6     2010      $       1,257.45      10%      20   2030                     $           -        $            -    $               33        $      1,224
CWNS0610A Mclains Cove      52740 502     103460 6     2010      $           43.86     10%      20   2030                     $           -        $            -    $                1        $          43
CWNS0610R Mclains Cove      52740 502     103460 6     2010      $             -       10%      20   2030                     $           -        $            -    $             -           $        -
          MINTERBROOK 54740 501           103210 6     2010      $          843.17      0%      35   2045                     $           -        $            -    $               14        $        829
          MINTERBROOK 54740 501           103240 6     2010      $          682.70      0%      20   2030                     $           -        $            -    $               20        $        663
          MINTERBROOK 54740 501           103420 6     2010      $       1,707.77       0%      30   2040                     $           -        $            -    $               33        $      1,675
CWNS0610A MINTERBROOK       54740 501     103460 6     2010      $      26,704.44      10%      20   2030                     $           -        $            -    $             701         $     26,003
                            55175
CWNS0610A MINTER CREEK RAPIDS 501         103460 6     2010      $       6,125.37      10%      20   2030                     $           -        $            -    $             161         $      5,965
                            55175
CWNS0610R MINTER CREEK RAPIDS 501         103460 6     2010      $             -       10%      20   2030                     $           -        $            -    $             -           $        -
JE121069 LAKE MINTERWOOD    55210 501     103062 6     2010      $          100.00      0%    ##### 1E+300                    $           -        $            -    $                0        $        100
          LAKE MINTERWOOD   55210 501     103210 6     2010      $          958.18      0%      35   2045                     $           -        $            -    $               16        $        942
          LAKE MINTERWOOD   55210 501     103431 6     2010      $      15,886.84       0%      50   2060                     $           -        $            -    $             185         $     15,701
          LAKE MINTERWOOD   55210 501     103460 6     2010      $       2,787.87      10%      20   2030                     $           -        $            -    $               73        $      2,715
          MIRRORMONT        55250 505     103210 6     2010      $           37.54      0%      35   2045                     $           -        $            -    $                1        $          37



          D:\Docstoc\Working\pdf\                                                                                                                                                                     Tab: All Plant
          78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                                  Page 95 of 198
           Washington Water Service Company                      First Year            Second Year                              Prior Values       $    12,656,543   $    13,622,264
           UW-090733                                       Mo           Yr              Mo     Yr                                 Change           $           -     $       346,429
           For the test period ending                      12          2010              0    2011
           Straight-Line Depreciation Schedule
  As of    12/31/2010                                                                                                                                                $       619,292
                                                  Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                      Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


   HC           Lookup        GL    Lookup   GL      HC    HC           GL            Lookup Lookup Copy fx     HC      HC       HardCode      .        Copy fx           Copy fx
                                                                                                     Fully
                                                   Date in            Original        Salvage Svc Depreciat                Asset                              Accumulated                 Orig Cost (-)
          Asset Description                       Service            Asset Cost        Value   Life   ed                 Disposal                              Depreciation            .   Ending A/D
    TM      Project Name Project # Dept   GL Acct Mo     Yr              $               %     Yrs    Yr        Mo.      Yr.          $                Beginning          Ending
          MIRRORMONT        55250 505     103240 6     2010      $          760.16      0%      20   2030                     $           -        $            -    $             22    $          738
CWNS0610A MIRRORMONT        55250 505     103460 6     2010      $      10,365.23      10%      20   2030                     $           -        $            -    $           272     $      10,093
                            55631 505
CWNS0610A CASCADE HIGHLANDS NORTH         103460 6     2010      $          362.62     10%      20   2030                     $           -        $            -    $             10    $          353
                            55631 505
CWNS0610R CASCADE HIGHLANDS NORTH         103460 6     2010      $             -       10%      20   2030                     $           -        $            -    $           -       $          -
 JE121069 M & M (TAGGART)57464 501        103062 6     2010      $           50.00      0%    ##### 1E+300                    $           -        $            -    $              0    $            50
          M & M (TAGGART)57464 501        103210 6     2010      $          435.25      0%      35   2045                     $           -        $            -    $              7    $          428
                            63210 504
          PHELPS RD - GAMBLE BAY          103460 6     2010      $          411.77     10%      20   2030                     $           -        $            -    $             11    $          401
          OLALLA            63215 501     103210 6     2010      $       1,194.98       0%      35   2045                     $           -        $            -    $             20    $        1,175
CWNS0610A OLALLA            63215 501     103460 6     2010      $       1,355.90      10%      20   2030                     $           -        $            -    $             36    $        1,320
CWNS0610A CLASSIC HEIGHTS   63381 502     103460 6     2010      $       1,921.96      10%      20   2030                     $           -        $            -    $             50    $        1,872
CWNS0610R CLASSIC HEIGHTS   63381 502     103460 6     2010      $             -       10%      20   2030                     $           -        $            -    $           -       $          -
          CLASSIC HEIGHTS   63381 502     103480 6     2010      $       1,069.91       5%      40   2050                     $           -        $            -    $             15    $        1,055
    adj                      WEST
          OLYMPIC SUNSET63494 551         103210 6     2010      $             -        0%      35   2045                     $           -        $            -    $           -       $          -
                            63918 504
          FOSS ROAD - GAMBLE BAY          103420 6     2010      $          910.15      0%      30   2040                     $           -        $            -    $             18    $          892
CWNS0610A 90TH ST CT SYSTEM 64144 501     103210 6     2010      $          105.40      0%      35   2045                     $           -        $            -    $              2    $          104
CWNS0610A SALEWSKI          64414 501     103210 6     2010      $          147.27      0%      35   2045                     $           -        $            -    $              2    $          145
CWNS0610R SALEWSKI          64414 501     103210 6     2010      $             -        0%      35   2045                     $           -        $            -    $           -       $          -
CWNS0610A PALMER LAKE       65745 501     103460 6     2010      $       3,363.73      10%      20   2030                     $           -        $            -    $             88    $        3,275
CWNS0610A PARKSHORE ESTATES 66146 502     103460 6     2010      $          261.65     10%      20   2030                     $           -        $            -    $              7    $          255
CWNS0610A PARKVIEW TERRACE  66215 501     103460 6     2010      $      14,031.90      10%      20   2030                     $           -        $            -    $           368     $      13,664
CWNS0610R PARKVIEW TERRACE  66215 501     103460 6     2010      $             -       10%      20   2030                     $           -        $            -    $           -       $          -
          PEACOCK HILL 66637 501          103062 6     2010      $          632.00      0%    ##### 1E+300                    $           -        $            -    $              0    $          632
CWNS1110 PEACOCK HILL 66637 501           103150 6     2010      $             -        0%      25   2035                     $           -        $            -    $           -       $          -
          PEACOCK HILL 66637 501          103210 6     2010      $          300.49      0%      35   2045                     $           -        $            -    $              5    $          295
          PEACOCK HILL 66637 501          103210 6     2010      $       1,392.34       0%      35   2045                     $           -        $            -    $             23    $        1,369
          PEACOCK HILL 66637 501          103210 6     2010      $         (254.40)     0%      35   2045                     $           -        $            -    $             (4)   $         (250)
          PEACOCK HILL 66637 501          103240 6     2010      $       3,791.30       0%      20   2030                     $           -        $            -    $           111     $        3,681
          PEACOCK HILL 66637 501          103420 6     2010      $          238.48      0%      30   2040                     $           -        $            -    $              5    $          234
          PEACOCK HILL 66637 501          103460 6     2010      $       1,770.88      10%      20   2030                     $           -        $            -    $             46    $        1,724
          PEACOCK HILL 66637 501          103720 6     2010      $      (1,261.72)      0%      5    2015                     $           -        $            -    $          (147)    $       (1,115)
          PEACOCK HILL 66637 501          103760 6     2010      $       1,286.75      10%      10   2020                     $           -        $            -    $             68    $        1,219
          PEACOCK HILL 66637 501          103780 6     2010      $          998.00      5%      15   2025                     $           -        $            -    $             37    $          961
          PEACOCK HILL 66637 501          103780 6     2010      $          430.17      5%      15   2025                     $           -        $            -    $             16    $          414
          PEACOCK HILL 66637 501          103780 6     2010      $       2,570.52       5%      15   2025                     $           -        $            -    $             95    $        2,476
CWNS0610A PEDERSON SYSTEM   66727 501     103460 6     2010      $       1,719.58      10%      20   2030                     $           -        $            -    $             45    $        1,674
                            66936
CWNS0610A BUCKLIN - GAMBLE BAY 504        103460 6     2010      $       1,515.79      10%      20   2030                     $           -        $            -    $             40    $        1,476
CWNS0610A PINE LAKE         67398 501     103460 6     2010      $          141.73     10%      20   2030                     $           -        $            -    $              4    $          138
CWNS0610R PINE LAKE         67398 501     103460 6     2010      $             -       10%      20   2030                     $           -        $            -    $           -       $          -



          D:\Docstoc\Working\pdf\                                                                                                                                                                Tab: All Plant
          78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                             Page 96 of 198
           Washington Water Service Company                      First Year            Second Year                              Prior Values       $    12,656,543   $   13,622,264
           UW-090733                                       Mo           Yr              Mo     Yr                                 Change           $           -     $      346,429
           For the test period ending                      12          2010              0    2011
           Straight-Line Depreciation Schedule
  As of    12/31/2010                                                                                                                                                $      619,292
                                                  Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                      Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


   HC           Lookup        GL    Lookup   GL      HC    HC           GL            Lookup Lookup Copy fx     HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                     Fully
                                                 Date in              Original        Salvage Svc Depreciat                Asset                              Accumulated                      Orig Cost (-)
          Asset Description                     Service              Asset Cost        Value   Life   ed                 Disposal                              Depreciation                .   Ending A/D
    TM      Project Name Project # Dept GL Acct Mo     Yr                $               %     Yrs    Yr        Mo.      Yr.          $                Beginning          Ending
          POINT EVANS       68065 501 103210 6       2010        $         818.37       0%      35   2045                     $           -        $            -    $               14        $        805
          POINT EVANS       68065 501 103460 6       2010        $       5,298.88      10%      20   2030                     $           -        $            -    $             139         $      5,160
CWNS1110 QUISTORFF          70550 501 103010 6       2010        $             -        0%      5    2015                     $           -        $            -    $             -           $        -
          QUISTORFF         70550 501 103062 6       2010        $          (50.00)     0%    ##### 1E+300                    $           -        $            -    $               (0)       $        (50)
          QUISTORFF         70550 501 103210 6       2010        $           32.51      0%      35   2045                     $           -        $            -    $                1        $          32
          QUISTORFF         70550 501 103240 6       2010        $         600.47       0%      20   2030                     $           -        $            -    $               18        $        583
          QUISTORFF         70550 501 103431 6       2010        $         380.49       0%      50   2060                     $           -        $            -    $                4        $        376
CWNS0610A QUISTORFF         70550 501 103460 6       2010        $       6,582.42      10%      20   2030                     $           -        $            -    $             173         $      6,410
CWNS0610A RAFT ISLAND       70760 501 103460 6       2010        $         445.17      10%      20   2030                     $           -        $            -    $               12        $        433
CWNS0610R RAFT ISLAND       70760 501 103460 6       2010        $             -       10%      20   2030                     $           -        $            -    $             -           $        -
          REGENCY PARK 71727 501 103240 6            2010        $       1,087.76       0%      20   2030                     $           -        $            -    $               32        $      1,056
CWNS0610A REGENCY PARK 71727 501 103460          6   2010        $         337.62      10%      20   2030                     $           -        $            -    $                9        $        329
CWNS0610A RIVER PARK        72776 502 103460 6       2010        $         355.94      10%      20   2030                     $           -        $            -    $                9        $        347
CWNS0610R RIVER PARK        72776 502 103460 6       2010        $             -       10%      20   2030                     $           -        $            -    $             -           $        -
                            73975 502 103062 6
 JE121069 ROLLING FIRS/EVERGREEN TERRACE             2010        $           50.00      0%    ##### 1E+300                    $           -        $            -    $                0        $          50
                            73975 502 103062 6
          ROLLING FIRS/EVERGREEN TERRACE             2010        $       2,074.27       0%    ##### 1E+300                    $           -        $            -    $                0        $      2,074
                            73975 502 103240 6
          ROLLING FIRS/EVERGREEN TERRACE             2010        $      14,636.92       0%      20   2030                     $           -        $            -    $             427         $     14,210
                            73975 502 103431 6
          ROLLING FIRS/EVERGREEN TERRACE             2010        $           60.87      0%      50   2060                     $           -        $            -    $                1        $          60
                            73975 502 103460 6
CWNS0610A ROLLING FIRS/EVERGREEN TERRACE             2010        $       1,738.82      10%      20   2030                     $           -        $            -    $               46        $      1,693
                            74130 504 SYSTEM 6
CWNS0610A RONDELAY MEADOWS WATER 103460              2010        $         255.53      10%      20   2030                     $           -        $            -    $                7        $        249
                            74130 504 SYSTEM 6
CWNS0610R RONDELAY MEADOWS WATER 103460              2010        $             -       10%      20   2030                     $           -        $            -    $             -           $        -
                            & SEWER
 JE111063 ROSARIO WATER 74270 503 101300 6           2010        $             -        0%      5    2015                     $           -        $            -    $             -           $        -
                            & SEWER
          ROSARIO WATER 74270 503 103062 6           2010        $       1,482.18       0%    ##### 1E+300                    $           -        $            -    $                0        $      1,482
                            & SEWER
          ROSARIO WATER 74270 503 103210 6           2010        $       1,529.65       0%      35   2045                     $           -        $            -    $               25        $      1,504
                            & SEWER
          ROSARIO WATER 74270 503 103320 6           2010        $       8,974.38       0%      35   2045                     $           -        $            -    $             150         $      8,825
                            & SEWER
          ROSARIO WATER 74270 503 103420 6           2010        $       3,712.75       0%      30   2040                     $           -        $            -    $               72        $      3,641
                            & SEWER
          ROSARIO WATER 74270 503 103431 6           2010        $      32,937.88       0%      50   2060                     $           -        $            -    $             384         $     32,554
                            & SEWER
          ROSARIO WATER 74270 503 103431 6           2010        $       2,543.02       0%      50   2060                     $           -        $            -    $               30        $      2,513
                            & SEWER
          ROSARIO WATER 74270 503 103431 6           2010        $       2,355.91       0%      50   2060                     $           -        $            -    $               27        $      2,328
                            & SEWER
          ROSARIO WATER 74270 503 103460 6           2010        $           57.16     10%      20   2030                     $           -        $            -    $                2        $          56
                            74364 501
          ROSEDALE COMMUNITY CLUB 101300 6           2010        $         887.41       0%      5    2015                     $           -        $            -    $             104         $        784
                            74364 501
          ROSEDALE COMMUNITY CLUB 101300 6           2010        $       1,003.41       0%      5    2015                     $           -        $            -    $             117         $        886
                            74364 501
          ROSEDALE COMMUNITY CLUB 103210 6           2010        $       1,185.63       0%      35   2045                     $           -        $            -    $               20        $      1,166
                            74364 501
          ROSEDALE COMMUNITY CLUB 103460 6           2010        $         692.33      10%      20   2030                     $           -        $            -    $               18        $        674
          ROYALWOOD         74743 501 103240 6       2010        $         208.98       0%      20   2030                     $           -        $            -    $                6        $        203
CWNS0610A ROYALWOOD         74743 501 103431 6       2010        $       1,343.15       0%      50   2060                     $           -        $            -    $               16        $      1,327
CWNS0610A S & I             75154 501 103431 6       2010        $       3,023.82       0%      50   2060                     $           -        $            -    $               35        $      2,989
CWNS0610R S & I             75154 501 103431 6       2010        $             -        0%      50   2060                     $           -        $            -    $             -           $        -



          D:\Docstoc\Working\pdf\                                                                                                                                                                     Tab: All Plant
          78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                                  Page 97 of 198
            Washington Water Service Company                      First Year          Second Year                                Prior Values       $    12,656,543   $   13,622,264
            UW-090733                                       Mo           Yr            Mo     Yr                                   Change           $           -     $      346,429
            For the test period ending                      12          2010            0    2011
            Straight-Line Depreciation Schedule
 As of      12/31/2010                                                                                                                                                $      619,292
                                                   Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                       Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


   HC            Lookup        GL    Lookup   GL      HC    HC           GL          Lookup Lookup Copy fx       HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                    Fully
                                                   Date in             Original      Salvage Svc Depreciat                  Asset                              Accumulated                     Orig Cost (-)
            Asset Description                     Service             Asset Cost      Value   Life   ed                   Disposal                              Depreciation               .   Ending A/D
   TM         Project Name Project # Dept GL Acct Mo     Yr               $             %     Yrs    Yr          Mo.      Yr.          $                Beginning          Ending
            S&I               75154 501 103431 6       2010       $      21,203.14     0%      50   2060                       $           -        $            -    $             247        $     20,956
CWNS0610A   S&I               75154 501 103460 6       2010       $          82.92    10%      20   2030                       $           -        $            -    $                2       $          81
CWNS0610A   SCHICK DROHMAN    76633 501 103460 6       2010       $          22.60    10%      20   2030                       $           -        $            -    $                1       $          22
CWNS0610R   SCHICK DROHMAN    76633 501 103460 6       2010       $             -     10%      20   2030                       $           -        $            -    $             -          $        -
            SEA CLIFF         76880 501 103062 6       2010       $         392.85     0%    ##### 1E+300                      $           -        $            -    $                0       $        393
            SEA CLIFF         76880 501 103210 6       2010       $       2,185.32     0%      35   2045                       $           -        $            -    $               36       $      2,149
            SEA CLIFF         76880 501 103240 6       2010       $       1,388.61     0%      20   2030                       $           -        $            -    $               41       $      1,348
            SEA CLIFF         76880 501 103240 6       2010       $       7,639.84     0%      20   2030                       $           -        $            -    $             223        $      7,417
            SEA CLIFF         76880 501 103420 6       2010       $         950.29     0%      30   2040                       $           -        $            -    $               18       $        932
CWNS0610A   SEA CLIFF         76880 501 103460 6       2010       $         322.93    10%      20   2030                       $           -        $            -    $                8       $        314
CWNS0610A   SHORECREST        78618 501 103460 6       2010       $       1,021.05    10%      20   2030                       $           -        $            -    $               27       $        994
CWNS0610A   SILVER SPRINGS 79275 504 103460 6          2010       $         748.11    10%      20   2030                       $           -        $            -    $               20       $        728
CWNS0610R   SILVER SPRINGS 79275 504 103460 6          2010       $             -     10%      20   2030                       $           -        $            -    $             -          $        -
            SPRUCE ROAD 83424 501 103210 6             2010       $         171.82     0%      35   2045                       $           -        $            -    $                3       $        169
CWNS0610A   STRATTONWOOD84618 501 103460 6             2010       $         652.04    10%      20   2030                       $           -        $            -    $               17       $        635
            SUMMERHILL        84898 502 103150 6       2010       $       2,870.48     0%      25   2035                       $           -        $            -    $               67       $      2,804
CWNS0610A   SUNNYCOVE         85320 501 103460 6       2010       $         544.98    10%      20   2030                       $           -        $            -    $               14       $        531
CWNS0610R   SUNNYCOVE         85320 501 103460 6       2010       $             -     10%      20   2030                       $           -        $            -    $             -          $        -
            SUNSHINE ACRES    86250 504 103210 6       2010       $       1,155.42     0%      35   2045                       $           -        $            -    $               19       $      1,136
            SUNSHINE ACRES    86250 504 103420 6       2010       $       9,280.18     0%      30   2040                       $           -        $            -    $             180        $      9,100
            SUNSHINE ACRES    86250 504 103460 6       2010       $       6,393.88    10%      20   2030                       $           -        $            -    $             168        $      6,226
            SYLVIA LAKE       86710 501 103420 6       2010       $         500.14     0%      30   2040                       $           -        $            -    $               10       $        490
CWNS0610A   SYLVIA LAKE       86710 501 103460 6       2010       $       2,075.05    10%      20   2030                       $           -        $            -    $               54       $      2,021
CWNS0610A   TRIPLE G          89425 502 103460 6       2010       $       1,873.31    10%      20   2030                       $           -        $            -    $               49       $      1,824
CWNS0610R   TRIPLE G          89425 502 103460 6       2010       $             -     10%      20   2030                       $           -        $            -    $             -          $        -
            TRIPLE G          89425 502 103780 6       2010       $         424.07     5%      15   2025                       $           -        $            -    $               16       $        408
            WICKS LAKE        96728 501 103460 6       2010       $       1,630.57    10%      20   2030                       $           -        $            -    $               43       $      1,588
CWNS0610A   MACKEY            AA208 501 103210 6       2010       $         102.36     0%      35   2045                       $           -        $            -    $                2       $        101
CWNS0610A   BODE              AA316 501 103210 6       2010       $         396.10     0%      35   2045                       $           -        $            -    $                7       $        389
CWNS0610R   BODE              AA316 501 103210 6       2010       $             -      0%      35   2045                       $           -        $            -    $             -          $        -
CWNS0610A   BODE              AA316 501 103460 6       2010       $         505.01    10%      20   2030                       $           -        $            -    $               13       $        492
CWNS0610A   GOLDEN MEADOWS    AA608 502 103460 6       2010       $         249.71    10%      20   2030                       $           -        $            -    $                7       $        243
CWNS0610R   GOLDEN MEADOWS    AA608 502 103460 6       2010       $             -     10%      20   2030                       $           -        $            -    $             -          $        -
                              AA771
            LONGBRANCH ESTATES 501 103210 6            2010       $         279.48     0%      35   2045                       $           -        $            -    $                5       $        275
CWNS0610A                     AB470 502
            MOUNTAIN VIEW MEADOWS A 103460 6           2010       $       1,502.46    10%      20   2030                       $           -        $            -    $               39       $      1,463
CWNS0610A                     AB471 502
            MOUNTAIN VIEW MEADOWS B 103460 6           2010       $         124.72    10%      20   2030                       $           -        $            -    $                3       $        121
CWNS0610A                     AB472 502
            MOUNTAIN VIEW MEADOWS C 103460 6           2010       $         466.61    10%      20   2030                       $           -        $            -    $               12       $        454
CWNS0610A                     AB474 502
            MOUNTAIN VIEW MEADOWS D 103460 6           2010       $          83.14    10%      20   2030                       $           -        $            -    $                2       $          81



         D:\Docstoc\Working\pdf\                                                                                                                                                                      Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                                   Page 98 of 198
          Washington Water Service Company                      First Year         Second Year                                 Prior Values       $   12,656,543    $   13,622,264
          UW-090733                                       Mo           Yr           Mo     Yr                                    Change           $          -      $      346,429
          For the test period ending                      12          2010           0    2011
          Straight-Line Depreciation Schedule
 As of    12/31/2010                                                                                                                                                $      619,292
                                                 Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                     Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


   HC          Lookup        GL    Lookup   GL      HC    HC           GL         Lookup Lookup Copy fx        HC      HC       HardCode      .       Copy fx           Copy fx
                                                                                                 Fully
                                                 Date in     Original             Salvage Svc Depreciat                   Asset                            Accumulated                     Orig Cost (-)
          Asset Description                     Service     Asset Cost             Value   Life   ed                    Disposal                            Depreciation               .   Ending A/D
   TM       Project Name Project # Dept GL Acct Mo     Yr       $                    %     Yrs    Yr           Mo.      Yr.          $              Beginning          Ending
                            AB474 502
CWNS0610R MOUNTAIN VIEW MEADOWS D 103460         6   2010 $           -            10%     20    2030                        $           -        $          -    $           -            $         -
   adj                         Jul
          Reclass to 149302 in???       103925 6     2010 $           -                          2010                        $           -                                                 $         -
          HORIZON WEST 34375 501 103150 7            2010         683.04            0%     25    2035                        $           -        $             -   $             14       $         669
          KOPACHUCK         43065 501 103150 7       2010         884.50            0%     25    2035                        $           -        $             -   $             18       $         867
JE121038 SEA CLIFF          76880 501 103150 7       2010       3,854.41            0%     25    2035                        $           -        $             -   $             77       $       3,777
          GREENWOOD          1625 501 103210 7       2010         383.69            0%     35    2045                        $           -        $             -   $              5       $         378
          BOQUIST            5481 501 103210 7       2010          95.93            0%     35    2045                        $           -        $             -   $              1       $           95
          WELLS             17127 501 103210 7       2010         559.50            0%     35    2045                        $           -        $             -   $              8       $         552
          JASON LANE        21625 501 103210 7       2010         187.71            0%     35    2045                        $           -        $             -   $              3       $         185
          LAKE MINTERWOOD   55210 501 103210 7       2010          15.13            0%     35    2045                        $           -        $             -   $              0       $           15
          BISCAY VILLA       7164 502 103210 7       2010         767.38            0%     35    2045                        $           -        $             -   $             11       $         756
          LEE WATER SYSTEM  46658 504 103210 7       2010       6,614.34            0%     35    2045                        $           -        $             -   $             94       $       6,520
          HORIZON WEST 34375 501 103240 7            2010       1,534.30            0%     20    2030                        $           -        $             -   $             38       $       1,496
          QUISTORFF         70550 501 103431 7       2010         150.84            0%     50    2060                        $           -        $             -   $              2       $         149
          WINDDRIFT          1023 501 103460 7       2010         143.57           10%     20    2030                        $           -        $             -   $              3       $         140
          GREENWOOD          1625 501 103460 7       2010         190.73           10%     20    2030                        $           -        $             -   $              4       $         186
          LITTLE TREE        2236 501 103460 7       2010       1,203.20           10%     20    2030                        $           -        $             -   $             27       $       1,176
          BLATTE             2953 501 103460 7       2010          76.83           10%     20    2030                        $           -        $             -   $              2       $           75
          BKS                3581 501 103460 7       2010         190.73           10%     20    2030                        $           -        $             -   $              4       $         186
          GRENVILLE/SCHMITZ  5086 501 103460 7       2010         124.72           10%     20    2030                        $           -        $             -   $              3       $         122
          RAINFOREST         5473 501 103460 7       2010         129.79           10%     20    2030                        $           -        $             -   $              3       $         127
          CEDAR CREST       11887 501 103460 7       2010         387.16           10%     20    2030                        $           -        $             -   $              9       $         378
                            14001 501 103460 7
          CEDARBROOK - GARRISON                      2010         783.91           10%     20    2030                        $           -        $             -   $             18       $         766
          COLE              35363 501 103460 7       2010         564.96           10%     20    2030                        $           -        $             -   $             13       $         552
          GLENWOOD FARMS 2  36233 501 103460 7       2010         201.59           10%     20    2030                        $           -        $             -   $              5       $         197
          GLENWOOD FARMS 1  36241 501 103460 7       2010         961.84           10%     20    2030                        $           -        $             -   $             22       $         940
                            44231
          UNDERWOOD SYSTEM 501 103460 7              2010         105.86           10%     20    2030                        $           -        $             -   $              2       $         103
          MADRONA POINT 50075 501 103460 7           2010         309.92           10%     20    2030                        $           -        $             -   $              7       $         303
          MINTERBROOK 54740 501 103460 7             2010       4,244.42           10%     20    2030                        $           -        $             -   $             95       $       4,149
                            55175
          MINTER CREEK RAPIDS 501 103460 7           2010       1,478.13           10%     20    2030                        $           -        $             -   $             33       $       1,445
          LAKE MINTERWOOD   55210 501 103460 7       2010         353.59           10%     20    2030                        $           -        $             -   $              8       $         346
          JACKSON LAKE 57214 501 103460 7            2010         391.75           10%     20    2030                        $           -        $             -   $              9       $         383
          OLALLA            63215 501 103460 7       2010         591.81           10%     20    2030                        $           -        $             -   $             13       $         578
          PALMER LAKE       65745 501 103460 7       2010         261.16           10%     20    2030                        $           -        $             -   $              6       $         255
          PARKVIEW TERRACE  66215 501 103460 7       2010       1,029.88           10%     20    2030                        $           -        $             -   $             23       $       1,007
          PEACOCK HILL 66637 501 103460 7            2010       1,410.92           10%     20    2030                        $           -        $             -   $             32       $       1,379
          PINE LAKE         67398 501 103460 7       2010          44.78           10%     20    2030                        $           -        $             -   $              1       $           44
          POINT EVANS       68065 501 103460 7       2010         329.16           10%     20    2030                        $           -        $             -   $              7       $         322



         D:\Docstoc\Working\pdf\                                                                                                                                                                  Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                               Page 99 of 198
          Washington Water Service Company                      First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
          UW-090733                                       Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
          For the test period ending                      12          2010             0    2011
          Straight-Line Depreciation Schedule
 As of    12/31/2010                                                                                                                                                $      619,292
                                                 Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                     Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


  HC           Lookup        GL    Lookup   GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                   Fully
                                                Date in              Original       Salvage Svc Depreciat                 Asset                              Accumulated                    Orig Cost (-)
         Asset Description                     Service              Asset Cost       Value   Life   ed                  Disposal                              Depreciation              .   Ending A/D
   TM      Project Name Project # Dept GL Acct Mo     Yr                $              %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
         QUISTORFF         70550 501 103460 7       2010                     9.04    10%      20   2030                      $           -        $            -    $               0       $           9
         RAFT ISLAND       70760 501 103460 7       2010                1,127.69     10%      20   2030                      $           -        $            -    $              25       $       1,102
                           74364 501
         ROSEDALE COMMUNITY CLUB 103460 7           2010                  118.75     10%      20   2030                      $           -        $            -    $               3       $         116
         S&I               75154 501 103460 7       2010                  237.51     10%      20   2030                      $           -        $            -    $               5       $         232
         SEA CLIFF         76880 501 103460 7       2010                  560.10     10%      20   2030                      $           -        $            -    $              13       $         547
         SPRUCE ROAD 83424 501 103460 7             2010                  130.58     10%      20   2030                      $           -        $            -    $               3       $         128
         SUNNYCOVE         85320 501 103460 7       2010                2,845.14     10%      20   2030                      $           -        $            -    $              64       $       2,781
         WICKS LAKE        96728 501 103460 7       2010                  161.74     10%      20   2030                      $           -        $            -    $               4       $         158
         ALPINE HILLS       1826 502 103460 7       2010                  224.92     10%      20   2030                      $           -        $            -    $               5       $         220
                            2117
         LACAMAS FARMSTEAD 502 103460 7             2010                  154.91     10%      20   2030                      $           -        $            -    $               3       $         151
         LAKE LAWRENCE 22572 502 103460 7           2010                  130.58     10%      20   2030                      $           -        $            -    $               3       $         128
         EVERGREEN SHORES  24163 502 103460 7       2010                  404.32     10%      20   2030                      $           -        $            -    $               9       $         395
                           33677
         HOLIDAY RANCHETTES 502 103460 7            2010                   66.17     10%      20   2030                      $           -        $            -    $               1       $          65
         CLASSIC HEIGHTS   63381 502 103460 7       2010                   47.86     10%      20   2030                      $           -        $            -    $               1       $          47
         TRIPLE G          89425 502 103460 7       2010                  218.81     10%      20   2030                      $           -        $            -    $               5       $         214
         GOLDEN MEADOWS    AA608 502 103460 7       2010                  345.50     10%      20   2030                      $           -        $            -    $               8       $         338
                           AB472 502
         MOUNTAIN VIEW MEADOWS C 103460 7           2010                     6.32    10%      20   2030                      $           -        $            -    $               0       $           6
                           & SEWER
         ROSARIO WATER 74270 503 103460 7           2010                  130.58     10%      20   2030                      $           -        $            -    $               3       $         128
                           36782 504 103460 7
         JOHANSON - GAMBLE BAY                      2010                  242.84     10%      20   2030                      $           -        $            -    $               5       $         237
                           47248
         MAINLAND VIEW MANOR 504 103460 7           2010                  177.12     10%      20   2030                      $           -        $            -    $               4       $         173
         SUNSHINE ACRES    86250 504 103460 7       2010                  359.19     10%      20   2030                      $           -        $            -    $               8       $         351
         MIRRORMONT        55250 505 103460 7       2010                3,082.93     10%      20   2030                      $           -        $            -    $              69       $       3,014
         WICKS LAKE        96728 501 101300 7       2010                1,064.07      0%      5    2015                      $           -        $            -    $             106       $         958
         KOPACHUCK         43065 501 103062 7       2010        $          81.74      0%    ##### 1E+300                     $           -        $            -    $               0       $          82
                           73975 502 103062 7
         ROLLING FIRS/EVERGREEN TERRACE             2010        $         108.99      0%    ##### 1E+300                     $           -        $            -    $               0       $         109
         SCHMID            76658 504 103030 8       2010                5,578.04      0%      6    2016                      $           -        $            -    $             387       $       5,191
JE121069 ROSEDALE/26TH 03961 501 103062 8           2010                   50.00      0%    ##### 1E+300                     $           -        $            -    $               0       $          50
JE121069 MADRONA POINT 50075 501 103062 8           2010                   50.00      0%    ##### 1E+300                     $           -        $            -    $               0       $          50
         KOPACHUCK         43065 501 103062 8       2010        $          13.28      0%    ##### 1E+300                     $           -        $            -    $               0       $          13
         INLET HEIGHTS 02149 502 103062 8           2010        $         357.67      0%    ##### 1E+300                     $           -        $            -    $               0       $         358
         PEACOCK HILL 66637 501 103062 8            2010        $         450.00      0%    ##### 1E+300                     $           -        $            -    $               0       $         450
         NORDAL            06839 501 103062 8       2010        $         450.00      0%    ##### 1E+300                     $           -        $            -    $               0       $         450
         CEDAR CREST       11887 501 103062 8       2010        $         406.25      0%    ##### 1E+300                     $           -        $            -    $               0       $         406
         CEDAR CREST       11887 501 103062 8       2010        $         406.25      0%    ##### 1E+300                     $           -        $            -    $               0       $         406
         KOPACHUCK         43065 501 103062 8       2010        $       1,740.00      0%    ##### 1E+300                     $           -        $            -    $               0       $       1,740
         PEACOCK HILL 66637 501 103062 8            2010        $         210.00      0%    ##### 1E+300                     $           -        $            -    $               0       $         210
         NORDAL            06839 501 103062 8       2010        $       6,115.25      0%    ##### 1E+300                     $           -        $            -    $               0       $       6,115
         PEACOCK HILL 66637 501 103062 8            2010        $         510.00      0%    ##### 1E+300                     $           -        $            -    $               0       $         510



         D:\Docstoc\Working\pdf\                                                                                                                                                                   Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                               Page 100 of 198
         Washington Water Service Company                      First Year          Second Year                                Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr            Mo     Yr                                   Change           $           -     $      346,429
         For the test period ending                      12          2010            0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL          Lookup Lookup Copy fx       HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                 Fully
                                                Date in             Original      Salvage Svc Depreciat                  Asset                              Accumulated               Orig Cost (-)
         Asset Description                     Service             Asset Cost      Value   Life   ed                   Disposal                              Depreciation          .   Ending A/D
 TM        Project Name Project # Dept GL Acct Mo     Yr               $             %     Yrs    Yr          Mo.      Yr.          $                Beginning          Ending
         PEACOCK HILL 66637 501 103062 8            2010       $       2,383.55     0%    ##### 1E+300                      $           -        $            -    $             0   $       2,384
         PEACOCK HILL 66637 501 103062 8            2010       $       2,287.50     0%    ##### 1E+300                      $           -        $            -    $             0   $       2,288
         CEDAR CREST       11887 501 103062 8       2010       $       1,779.17     0%    ##### 1E+300                      $           -        $            -    $             0   $       1,779
         CEDAR CREST       11887 501 103062 8       2010       $       1,474.17     0%    ##### 1E+300                      $           -        $            -    $             0   $       1,474
         KOPACHUCK         43065 501 103062 8       2010       $      14,378.91     0%    ##### 1E+300                      $           -        $            -    $             0   $      14,379
         RANCH ACRES 28551 502 103150 8             2010              21,427.95     0%      25   2035                       $           -        $            -    $           357   $      21,071
         CUYAMACA VILLAGE  17100 502 103150 8       2010                 907.06     0%      25   2035                       $           -        $            -    $            15   $         892
         BKS               03581 501 103210 8       2010                 461.43     0%      35   2045                       $           -        $            -    $             5   $         456
         WELLS             17127 501 103210 8       2010                 307.59     0%      35   2045                       $           -        $            -    $             4   $         304
         JASON LANE        21625 501 103210 8       2010                 391.18     0%      35   2045                       $           -        $            -    $             5   $         387
         HORIZON WEST 34375 501 103210 8            2010                 433.67     0%      35   2045                       $           -        $            -    $             5   $         429
         POINT EVANS       68065 501 103210 8       2010                 563.93     0%      35   2045                       $           -        $            -    $             7   $         557
                           74364 501
         ROSEDALE COMMUNITY CLUB 103210 8           2010                 410.16     0%      35   2045                       $           -        $            -    $             5   $         405
         SEA CLIFF         76880 501 103210 8       2010                 435.79     0%      35   2045                       $           -        $            -    $             5   $         431
         BISCAY VILLA      07164 502 103210 8       2010                  24.35     0%      35   2045                       $           -        $            -    $             0   $           24
         LEE WATER SYSTEM  46658 504 103210 8       2010               4,867.64     0%      35   2045                       $           -        $            -    $            58   $       4,810
                           63918 504 103210 8
         FOSS ROAD - GAMBLE BAY                     2010                  46.69     0%      35   2045                       $           -        $            -    $             1   $           46
         CEDAR CREST       11887 501 103240 8       2010               9,104.67     0%      20   2030                       $           -        $            -    $           190   $       8,915
         RANCH ACRES 28551 502 103240 8             2010               1,909.19     0%      20   2030                       $           -        $            -    $            40   $       1,869
         COLE              35363 501 103240 8       2010               7,115.60     0%      20   2030                       $           -        $            -    $           148   $       6,967
         HORIZON WEST 34375 501 103240 8            2010               3,990.30     0%      20   2030                       $           -        $            -    $            83   $       3,907
                           & SEWER
         ROSARIO WATER 74270 503 103320 8           2010                  21.36     0%      35   2045                       $           -        $            -    $             0   $           21
         MINTERBROOK 54740 501 103320 8             2010               3,365.36     0%      35   2045                       $           -        $            -    $            40   $       3,325
                           & SEWER
         ROSARIO WATER 74270 503 103320 8           2010             243,250.96     0%      35   2045                       $           -        $            -    $         2,896   $     240,355
         PARKVIEW TERRACE  66215 501 103420 8       2010               2,249.30     0%      30   2040                       $           -        $            -    $            31   $       2,218
         PEACOCK HILL 66637 501 103420 8            2010               3,658.50     0%      30   2040                       $           -        $            -    $            51   $       3,608
         PEACOCK HILL 66637 501 103420 8            2010                 121.04     0%      30   2040                       $           -        $            -    $             2   $         119
         MIRRORMONT        55250 505 103420 8       2010               1,529.84     0%      30   2040                       $           -        $            -    $            21   $       1,509
         COLE              35363 501 103431 8       2010              49,594.51     0%      50   2060                       $           -        $            -    $           413   $      49,181
         ALLYN             01695 501 103431 8       2010               1,163.42     0%      50   2060                       $           -        $            -    $            10   $       1,154
         CEDAR GROVE 11914 502 103431 8             2010               1,340.83     0%      50   2060                       $           -        $            -    $            11   $       1,330
         PEACOCK HILL 66637 501 103431 8            2010               1,626.68     0%      50   2060                       $           -        $            -    $            14   $       1,613
         CEDAR CREST       11887 501 103431 8       2010                 810.41     0%      50   2060                       $           -        $            -    $             7   $         804
         HOLLY TIDES       33695 501 103431 8       2010               1,604.54     0%      50   2060                       $           -        $            -    $            13   $       1,591
         PALMER LAKE       65745 501 103431 8       2010              18,794.45     0%      50   2060                       $           -        $            -    $           157   $      18,638
         PARKVIEW TERRACE  66215 501 103431 8       2010               7,048.38     0%      50   2060                       $           -        $            -    $            59   $       6,990
         QUISTORFF         70550 501 103431 8       2010               6,381.34     0%      50   2060                       $           -        $            -    $            53   $       6,328
         S&I               75154 501 103431 8       2010               1,152.40     0%      50   2060                       $           -        $            -    $            10   $       1,143



        D:\Docstoc\Working\pdf\                                                                                                                                                              Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                          Page 101 of 198
         Washington Water Service Company                      First Year         Second Year                                 Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr           Mo     Yr                                    Change           $           -     $      346,429
         For the test period ending                      12          2010           0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL         Lookup Lookup Copy fx        HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                Fully
                                                  Date in          Original      Salvage Svc Depreciat                   Asset                              Accumulated                    Orig Cost (-)
         Asset Description                       Service          Asset Cost      Value   Life   ed                    Disposal                              Depreciation              .   Ending A/D
 TM        Project Name Project # Dept   GL Acct Mo     Yr            $             %     Yrs    Yr           Mo.      Yr.          $                Beginning          Ending
                           & SEWER
         ROSARIO WATER 74270 503         103431 8     2010           92,365.48     0%     50    2060                        $           -        $            -    $             770       $     91,596
         PHELPS-MOORE 00861 501          103460 8     2010              753.66    10%     20    2030                        $           -        $            -    $              14       $        740
         WINDDRIFT         01023 501     103460 8     2010               35.39    10%     20    2030                        $           -        $            -    $               1       $         35
         NORTHWOOD         02731 501     103460 8     2010              130.58    10%     20    2030                        $           -        $            -    $               2       $        128
         BKS               03581 501     103460 8     2010            1,217.59    10%     20    2030                        $           -        $            -    $              23       $      1,195
                           10440
         HINTZVILLE ACRES R&R 501        103460 8     2010              459.53    10%     20    2030                        $           -        $            -    $               9       $        451
         CEDAR CREST       11887 501     103460 8     2010              487.80    10%     20    2030                        $           -        $            -    $               9       $        479
         CEDAR CREST       11887 501     103460 8     2010              756.91    10%     20    2030                        $           -        $            -    $              14       $        743
         HORIZON WEST 34375 501          103460 8     2010              168.00    10%     20    2030                        $           -        $            -    $               3       $        165
         COLE              35363 501     103460 8     2010               79.79    10%     20    2030                        $           -        $            -    $               1       $         78
         GLENWOOD FARMS 1  36241 501     103460 8     2010              332.83    10%     20    2030                        $           -        $            -    $               6       $        327
         MADRONA POINT 50075 501         103460 8     2010              181.90    10%     20    2030                        $           -        $            -    $               3       $        178
         MINTERBROOK 54740 501           103460 8     2010            1,892.25    10%     20    2030                        $           -        $            -    $              35       $      1,857
                           55175
         MINTER CREEK RAPIDS 501         103460 8     2010              154.22    10%     20    2030                        $           -        $            -    $               3       $        151
         LAKE MINTERWOOD   55210 501     103460 8     2010              300.62    10%     20    2030                        $           -        $            -    $               6       $        295
         JACKSON LAKE 57214 501          103460 8     2010               59.84    10%     20    2030                        $           -        $            -    $               1       $         59
         OLALLA            63215 501     103460 8     2010            1,638.29    10%     20    2030                        $           -        $            -    $              31       $      1,608
         PALMER LAKE       65745 501     103460 8     2010               49.87    10%     20    2030                        $           -        $            -    $               1       $         49
         PARKVIEW TERRACE  66215 501     103460 8     2010              975.60    10%     20    2030                        $           -        $            -    $              18       $        957
         PARKVIEW TERRACE  66215 501     103460 8     2010              154.43    10%     20    2030                        $           -        $            -    $               3       $        152
         PEACOCK HILL 66637 501          103460 8     2010            2,613.57    10%     20    2030                        $           -        $            -    $              49       $      2,565
         POINT EVANS       68065 501     103460 8     2010            2,245.01    10%     20    2030                        $           -        $            -    $              42       $      2,203
         QUISTORFF         70550 501     103460 8     2010              321.33    10%     20    2030                        $           -        $            -    $               6       $        315
         SEA CLIFF         76880 501     103460 8     2010            1,294.69    10%     20    2030                        $           -        $            -    $              24       $      1,270
         SPRUCE ROAD 83424 501           103460 8     2010            4,684.97    10%     20    2030                        $           -        $            -    $              88       $      4,597
         SUNNYCOVE         85320 501     103460 8     2010            1,747.45    10%     20    2030                        $           -        $            -    $              33       $      1,715
         WICKS LAKE        96728 501     103460 8     2010              154.43    10%     20    2030                        $           -        $            -    $               3       $        152
         BURNAHAM          81357 501     103460 8     2010              185.63    10%     20    2030                        $           -        $            -    $               3       $        182
         SHEARWATER        47384 501     103460 8     2010              178.27    10%     20    2030                        $           -        $            -    $               3       $        175
         BUCHOLZ           AA594 501     103460 8     2010              261.02    10%     20    2030                        $           -        $            -    $               5       $        256
         HENDERSON BLVD    08359 502     103460 8     2010              199.83    10%     20    2030                        $           -        $            -    $               4       $        196
         CUYAMACA VILLAGE  17100 502     103460 8     2010              176.77    10%     20    2030                        $           -        $            -    $               3       $        173
                           33677
         HOLIDAY RANCHETTES 502          103460 8     2010            1,671.00    10%     20    2030                        $           -        $            -    $              31       $      1,640
         CLASSIC HEIGHTS   63381 502     103460 8     2010              295.81    10%     20    2030                        $           -        $            -    $               6       $        290
         PARKSHORE ESTATES 66146 502     103460 8     2010              199.41    10%     20    2030                        $           -        $            -    $               4       $        196
         RIVER PARK        72776 502     103460 8     2010              217.45    10%     20    2030                        $           -        $            -    $               4       $        213
         TRIPLE G          89425 502     103460 8     2010              187.42    10%     20    2030                        $           -        $            -    $               4       $        184
         GOLDEN MEADOWS    AA608 502     103460 8     2010               84.33    10%     20    2030                        $           -        $            -    $               2       $         83



        D:\Docstoc\Working\pdf\                                                                                                                                                                   Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                               Page 102 of 198
         Washington Water Service Company                      First Year         Second Year                                 Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr           Mo     Yr                                    Change           $           -     $      346,429
         For the test period ending                      12          2010           0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL         Lookup Lookup Copy fx        HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                Fully
                                                Date in            Original      Salvage Svc Depreciat                   Asset                              Accumulated                    Orig Cost (-)
         Asset Description                     Service            Asset Cost      Value   Life   ed                    Disposal                              Depreciation              .   Ending A/D
 TM        Project Name Project # Dept GL Acct Mo     Yr              $             %     Yrs    Yr           Mo.      Yr.          $                Beginning          Ending
                           & SEWER
         ROSARIO WATER 74270 503 103460 8           2010                306.60    10%     20    2030                        $           -        $            -    $               6       $         301
                           & SEWER
         ROSARIO WATER 74270 503 103460 8           2010                 15.39    10%     20    2030                        $           -        $            -    $               0       $          15
                           AC228 503
         WOODLANDS WATER SYSTEM. 103460 8           2010              1,168.27    10%     20    2030                        $           -        $            -    $              22       $       1,146
                           36782 504 103460 8
         JOHANSON - GAMBLE BAY                      2010                130.58    10%     20    2030                        $           -        $            -    $               2       $         128
                           47248
         MAINLAND VIEW MANOR 504 103460 8           2010                 63.03    10%     20    2030                        $           -        $            -    $               1       $          62
                           63210 504 103460 8
         PHELPS RD - GAMBLE BAY                     2010                418.37    10%     20    2030                        $           -        $            -    $               8       $         411
         SUNSHINE ACRES    86250 504 103460 8       2010                389.09    10%     20    2030                        $           -        $            -    $               7       $         382
         MIRRORMONT        55250 505 103460 8       2010              4,301.45    10%     20    2030                        $           -        $            -    $              81       $       4,221
                           55631 505
         CASCADE HIGHLANDS NORTH 103460 8           2010              1,594.58    10%     20    2030                        $           -        $            -    $              30       $       1,565
         GOLDEN MEADOWS    AA608 502 103460 8       2010                793.52    10%     20    2030                        $           -        $            -    $              15       $         779
         PHELPS-MOORE 00861 501 103460 8            2010                264.51    10%     20    2030                        $           -        $            -    $               5       $         260
         ALPINEWOOD        01840 501 103460 8       2010                264.51    10%     20    2030                        $           -        $            -    $               5       $         260
         LITTLE TREE       02236 501 103460 8       2010                529.01    10%     20    2030                        $           -        $            -    $              10       $         519
         BELWOOD PARK 05640 502 103460 8            2010              6,612.67    10%     20    2030                        $           -        $            -    $             124       $       6,489
         FOXHALL           10991 502 103460 8       2010              1,058.03    10%     20    2030                        $           -        $            -    $              20       $       1,038
         CLIFTON           13855 501 103460 8       2010                793.52    10%     20    2030                        $           -        $            -    $              15       $         779
         SIVO ACRES        23911 501 103460 8       2010                264.51    10%     20    2030                        $           -        $            -    $               5       $         260
         HORIZON WEST 34375 501 103460 8            2010                793.52    10%     20    2030                        $           -        $            -    $              15       $         779
                           47248
         MAINLAND VIEW MANOR 504 103460 8           2010                264.51    10%     20    2030                        $           -        $            -    $               5       $         260
         LAKE MINTERWOOD   55210 501 103460 8       2010                529.01    10%     20    2030                        $           -        $            -    $              10       $         519
         MIRRORMONT        55250 505 103460 8       2010              3,967.60    10%     20    2030                        $           -        $            -    $              74       $       3,893
         PALMER LAKE       65745 501 103460 8       2010                529.01    10%     20    2030                        $           -        $            -    $              10       $         519
         QUISTORFF         70550 501 103460 8       2010                264.51    10%     20    2030                        $           -        $            -    $               5       $         260
         SUNSHINE ACRES    86250 504 103460 8       2010                529.01    10%     20    2030                        $           -        $            -    $              10       $         519
         WICKS LAKE        96728 501 103460 8       2010              1,851.55    10%     20    2030                        $           -        $            -    $              35       $       1,817
         GLENWOOD STATION  00561 501 103460 8       2010                264.51    10%     20    2030                        $           -        $            -    $               5       $         260
         PATROSA           01095 501 103460 8       2010                793.52    10%     20    2030                        $           -        $            -    $              15       $         779
         BKS               03581 501 103460 8       2010                529.01    10%     20    2030                        $           -        $            -    $              10       $         519
         HENDERSON BLVD    08359 502 103460 8       2010                264.51    10%     20    2030                        $           -        $            -    $               5       $         260
         Skookum Ranch. 08586 504 103460 8          2010                264.51    10%     20    2030                        $           -        $            -    $               5       $         260
                           10440
         HINTZVILLE ACRES R&R 501 103460 8          2010                793.52    10%     20    2030                        $           -        $            -    $              15       $         779
                           14001 501 103460 8
         CEDARBROOK - GARRISON                      2010                264.51    10%     20    2030                        $           -        $            -    $               5       $         260
         CUYAMACA VILLAGE  17100 502 103460 8       2010                793.52    10%     20    2030                        $           -        $            -    $              15       $         779
         MAYVOLT HILLS 17690 501 103460 8           2010                529.01    10%     20    2030                        $           -        $            -    $              10       $         519
         LAKE LAWRENCE 22572 502 103460 8           2010                264.51    10%     20    2030                        $           -        $            -    $               5       $         260
         EVERGREEN SHORES  24163 502 103460 8       2010                264.51    10%     20    2030                        $           -        $            -    $               5       $         260
         HOMESTEAD ACRES   33969 501 103460 8       2010                264.51    10%     20    2030                        $           -        $            -    $               5       $         260
         COLE              35363 501 103460 8       2010                264.51    10%     20    2030                        $           -        $            -    $               5       $         260



        D:\Docstoc\Working\pdf\                                                                                                                                                                   Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                               Page 103 of 198
          Washington Water Service Company                      First Year         Second Year                                 Prior Values       $    12,656,543   $   13,622,264
          UW-090733                                       Mo           Yr           Mo     Yr                                    Change           $           -     $      346,429
          For the test period ending                      12          2010           0    2011
          Straight-Line Depreciation Schedule
 As of    12/31/2010                                                                                                                                                $      619,292
                                                 Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                     Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


  HC           Lookup        GL    Lookup   GL      HC    HC           GL         Lookup Lookup Copy fx        HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                 Fully
                                                Date in     Original              Salvage Svc Depreciat                   Asset                              Accumulated               Orig Cost (-)
         Asset Description                     Service     Asset Cost              Value   Life   ed                    Disposal                              Depreciation          .   Ending A/D
   TM      Project Name Project # Dept GL Acct Mo     Yr       $                     %     Yrs    Yr           Mo.      Yr.          $                Beginning          Ending
                           36782 504 103460 8
         JOHANSON - GAMBLE BAY                      2010         793.52            10%     20    2030                        $           -        $            -    $            15   $         779
         CLEAR CREEK       47431 504 103460 8       2010         264.51            10%     20    2030                        $           -        $            -    $             5   $         260
         MINTERBROOK 54740 501 103460 8             2010       8,199.14            10%     20    2030                        $           -        $            -    $           154   $       8,045
         CLASSIC HEIGHTS   63381 502 103460 8       2010       2,116.06            10%     20    2030                        $           -        $            -    $            40   $       2,076
         PARKVIEW TERRACE  66215 501 103460 8       2010       6,348.17            10%     20    2030                        $           -        $            -    $           119   $       6,229
         PEACOCK HILL 66637 501 103460 8            2010       2,116.06            10%     20    2030                        $           -        $            -    $            40   $       2,076
                           66936
         BUCKLIN - GAMBLE BAY 504 103460 8          2010         529.01            10%     20    2030                        $           -        $            -    $            10   $         519
         POINT EVANS       68065 501 103460 8       2010       3,438.59            10%     20    2030                        $           -        $            -    $            64   $       3,374
         RAFT ISLAND       70760 501 103460 8       2010         264.51            10%     20    2030                        $           -        $            -    $             5   $         260
                           73975 502 103460 8
         ROLLING FIRS/EVERGREEN TERRACE             2010         529.01            10%     20    2030                        $           -        $            -    $            10   $         519
         SCHICK DROHMAN    76633 501 103460 8       2010         264.51            10%     20    2030                        $           -        $            -    $             5   $         260
         SEA CLIFF         76880 501 103460 8       2010       1,322.53            10%     20    2030                        $           -        $            -    $            25   $       1,298
         BURNAHAM          81357 501 103460 8       2010         529.01            10%     20    2030                        $           -        $            -    $            10   $         519
         SYLVIA LAKE       86710 501 103460 8       2010         264.51            10%     20    2030                        $           -        $            -    $             5   $         260
         TRIPLE G          89425 502 103460 8       2010         529.01            10%     20    2030                        $           -        $            -    $            10   $         519
         VERDAN            91470 501 103460 8       2010         264.51            10%     20    2030                        $           -        $            -    $             5   $         260
         MIRRORMONT        55250 505 103720 8       2010         507.41             0%      5    2015                        $           -        $            -    $            42   $         465
         TRIPLE G          89425 502 103720 8       2010       1,679.27             0%      5    2015                        $           -        $            -    $           140   $       1,539
         PEACOCK HILL 66637 501 103720 8            2010       4,395.22             0%      5    2015                        $           -        $            -    $           366   $       4,029
         PEACOCK HILL 66637 501 103720 8            2010       5,750.00             0%      5    2015                        $           -        $            -    $           479   $       5,271
         PEACOCK HILL 66637 501 103720 8            2010       5,690.00             0%      5    2015                        $           -        $            -    $           474   $       5,216
         PEACOCK HILL 66637 501 103720 8            2010       6,280.00             0%      5    2015                        $           -        $            -    $           523   $       5,757
         PEACOCK HILL 66637 501 103720 8            2010       1,261.12             0%      5    2015                        $           -        $            -    $           105   $       1,156
JE111050 1FTLR4FE2APA71710 10013 500 103730 8       2010 $    24,105.55            10%      7    2017                        $           -        $            -    $         1,291   $      22,814
         1FT7X2B64BEA52146 10013 500 103730     8   2010 $    40,972.89            10%      7    2017                        $           -        $            -    $         2,195   $      38,778
         PEACOCK HILL 66637 501 103760 8            2010       1,012.33            10%     10    2020                        $           -        $            -    $            38   $         974
         TRIPLE G          89425 502 103780 8       2010         105.46             5%     15    2025                        $           -        $            -    $             3   $         103
         RIVER PARK        72776 502 103780 8       2010         276.45             5%     15    2025                        $           -        $            -    $             7   $         269
         TRIPLE G          89425 502 103780 8       2010      10,189.60             5%     15    2025                        $           -        $            -    $           269   $       9,921
         PEACOCK HILL 66637 501 103780 8            2010         827.09             5%     15    2025                        $           -        $            -    $            22   $         805
         PEACOCK HILL 66637 501 103780 8            2010       1,274.79             5%     15    2025                        $           -        $            -    $            34   $       1,241
         PEACOCK HILL 66637 501 103780 8            2010         235.13             5%     15    2025                        $           -        $            -    $             6   $         229
         PEACOCK HILL 66637 501 103780 8            2010       5,186.89             5%     15    2025                        $           -        $            -    $           137   $       5,050
         PEACOCK HILL 66637 501 103780 8            2010       1,060.95             5%     15    2025                        $           -        $            -    $            28   $       1,033
         TRIPLE G          89425 502 103780 8       2010         458.45             5%     15    2025                        $           -        $            -    $            12   $         446
                           & SEWER
         ROSARIO WATER 74270 503 103780 8           2010          56.00             5%     15    2025                        $           -        $            -    $             1   $           55
         SUNSHINE ACRES    86250 504 103780 8       2010          18.66             5%     15    2025                        $           -        $            -    $             0   $           18
         MIRRORMONT        55250 505 103780 8       2010          18.66             5%     15    2025                        $           -        $            -    $             0   $           18



         D:\Docstoc\Working\pdf\                                                                                                                                                              Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                          Page 104 of 198
          Washington Water Service Company                      First Year         Second Year                                 Prior Values       $    12,656,543   $   13,622,264
          UW-090733                                       Mo           Yr           Mo     Yr                                    Change           $           -     $      346,429
          For the test period ending                      12          2010           0    2011
          Straight-Line Depreciation Schedule
 As of    12/31/2010                                                                                                                                                $      619,292
                                                 Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                     Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


  HC           Lookup        GL    Lookup   GL      HC    HC           GL         Lookup Lookup Copy fx        HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                 Fully
                                                  Date in     Original            Salvage Svc Depreciat                   Asset                              Accumulated                     Orig Cost (-)
         Asset Description                       Service     Asset Cost            Value   Life   ed                    Disposal                              Depreciation               .   Ending A/D
   TM      Project Name Project # Dept   GL Acct Mo     Yr       $                   %     Yrs    Yr           Mo.      Yr.          $                Beginning          Ending
                           & SEWER
         ROSARIO WATER 74270 503         103780 8     2010          800.43          5%      15   2025                        $           -        $            -    $              21        $         779
         PEACOCK HILL 66637 501          103780 8     2010          787.15          5%      15   2025                        $           -        $            -    $              21        $         766
                           SYSTEM
         ROSARIO SEWER 29890 553         103810 8     2010       1,447.15           0%      30   2040                        $           -        $            -    $              20        $       1,427
JE121069 INLET HEIGHTS 02149 502         103062 9     2010          205.17          0%    ##### 1E+300                       $           -        $            -    $               0        $         205
         QUISTORFF         70550 501     103062 9     2010 $         50.00          0%    ##### 1E+300                       $           -        $            -    $               0        $          50
         KOPACHUCK         43065 501     103150 9     2010      (6,101.50)          0%     25    2035                        $           -        $            -    $             (81)       $      (6,020)
         GREENWOOD         01625 501     103210 9     2010         (109.81)         0%     35    2045                        $           -        $            -    $              (1)       $        (109)
         OLALLA            63215 501     103210 9     2010           64.21          0%     35    2045                        $           -        $            -    $               1        $          64
                           44231
         UNDERWOOD SYSTEM 501            103210 9     2010          126.94          0%     35    2045                        $           -        $            -    $               1        $         126
                           14001 501
         CEDARBROOK - GARRISON           103240 9     2010       4,300.65           0%     20    2030                        $           -        $            -    $              72        $       4,229
         FOREST PARK       07167 502     103240 9     2010          876.93          0%     20    2030                        $           -        $            -    $              15        $         862
         SUNSHINE ACRES    86250 504     103240 9     2010       3,293.03           0%     20    2030                        $           -        $            -    $              55        $       3,238
                           & SEWER
         ROSARIO WATER 74270 503         103320 9     2010       2,430.02           0%     35    2045                        $           -        $            -    $              23        $       2,407
         SYLVIA LAKE       86710 501     103420 9     2010          347.25          0%     30    2040                        $           -        $            -    $               4        $         343
         LEE WATER SYSTEM  46658 504     103420 9     2010          499.93          0%     30    2040                        $           -        $            -    $               6        $         494
         S&I               75154 501     103431 9     2010          613.50         10%     50    2060                        $           -        $            -    $               4        $         610
         CEDAR CREST       11887 501     103460 9     2010         (487.80)        10%     20    2030                        $           -        $            -    $              (7)       $        (480)
         PARKVIEW TERRACE  66215 501     103460 9     2010         (975.60)        10%     20    2030                        $           -        $            -    $             (15)       $        (961)
         PEACOCK HILL 66637 501          103460 9     2010       1,816.70          10%     20    2030                        $           -        $            -    $              27        $       1,789
         MADRONA POINT 50075 501         103460 9     2010       1,724.32          10%     20    2030                        $           -        $            -    $              26        $       1,698
         SYLVIA LAKE       86710 501     103460 9     2010          701.89         10%     20    2030                        $           -        $            -    $              11        $         691
         SEA CLIFF         76880 501     103460 9     2010       2,790.74          10%     20    2030                        $           -        $            -    $              42        $       2,749
         QUISTORFF         70550 501     103460 9     2010          152.85         10%     20    2030                        $           -        $            -    $               2        $         151
         MINTERBROOK 54740 501           103460 9     2010          671.96         10%     20    2030                        $           -        $            -    $              10        $         662
         LAKE MINTERWOOD   55210 501     103460 9     2010          179.06         10%     20    2030                        $           -        $            -    $               3        $         176
         HOLLY TIDES       33695 501     103460 9     2010       2,594.61          10%     20    2030                        $           -        $            -    $              39        $       2,556
         LAWRENCE ROAD46394 501          103460 9     2010       1,501.16          10%     20    2030                        $           -        $            -    $              23        $       1,479
         PALMER LAKE       65745 501     103460 9     2010          479.26         10%     20    2030                        $           -        $            -    $               7        $         472
         KOPACHUCK         43065 501     103460 9     2010          116.23         10%     20    2030                        $           -        $            -    $               2        $         114
         LITTLE TREE       02236 501     103460 9     2010          153.23         10%     20    2030                        $           -        $            -    $               2        $         151
         CEDAR CREST       11887 501     103460 9     2010          622.91         10%     20    2030                        $           -        $            -    $               9        $         614
         HARBOR HEIGHTS    31001 501     103460 9     2010          176.06         10%     20    2030                        $           -        $            -    $               3        $         173
         HORIZON WEST 34375 501          103460 9     2010          153.23         10%     20    2030                        $           -        $            -    $               2        $         151
         RAFT ISLAND       70760 501     103460 9     2010          883.29         10%     20    2030                        $           -        $            -    $              13        $         870
         GLENWOOD FARMS 1  36241 501     103460 9     2010          153.14         10%     20    2030                        $           -        $            -    $               2        $         151
         PARKVIEW TERRACE  66215 501     103460 9     2010          130.45         10%     20    2030                        $           -        $            -    $               2        $         128
         WICKS LAKE        96728 501     103460 9     2010          153.14         10%     20    2030                        $           -        $            -    $               2        $         151
         PINE LAKE         67398 501     103460 9     2010          482.56         10%     20    2030                        $           -        $            -    $               7        $         475



         D:\Docstoc\Working\pdf\                                                                                                                                                                    Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                                Page 105 of 198
         Washington Water Service Company                      First Year          Second Year                                Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr            Mo     Yr                                   Change           $           -     $      346,429
         For the test period ending                      12          2010            0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL          Lookup Lookup Copy fx       HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                 Fully
                                                Date in             Original      Salvage Svc Depreciat                  Asset                              Accumulated                   Orig Cost (-)
         Asset Description                     Service             Asset Cost      Value   Life   ed                   Disposal                              Depreciation             .   Ending A/D
 TM        Project Name Project # Dept GL Acct Mo     Yr               $             %     Yrs    Yr          Mo.      Yr.          $                Beginning          Ending
         FOUR CORNERS 15296 501 103460 9            2010                 135.63    10%     20    2030                       $           -        $            -    $              2       $         134
         GOLDEN MEADOWS    AA608 502 103460 9       2010                  75.00    10%     20    2030                       $           -        $            -    $              1       $          74
                           36274 502 103460 9
         ISRAEL PLACE/SAN ANGELO PK                 2010                 161.83    10%     20    2030                       $           -        $            -    $              2       $         159
         RANCH ACRES 28551 502 103460 9             2010                 422.63    10%     20    2030                       $           -        $            -    $              6       $         416
                           10808 502 103460 9
         CAMELOT/WESTERN SKIES                      2010               1,125.43    10%     20    2030                       $           -        $            -    $             17       $       1,109
         ANDREWS FIRST 17241 502 103460 9           2010                 215.45    10%     20    2030                       $           -        $            -    $              3       $         212
                           00253 502
         CEDARWOOD/SOUTH UNION 103460 9             2010                 222.47    10%     20    2030                       $           -        $            -    $              3       $         219
         LAKE LAWRENCE 22572 502 103460 9           2010                 437.38    10%     20    2030                       $           -        $            -    $              7       $         431
                           33677
         HOLIDAY RANCHETTES 502 103460 9            2010                 433.02    10%     20    2030                       $           -        $            -    $              6       $         427
         FOXHALL           10991 502 103460 9       2010                 234.01    10%     20    2030                       $           -        $            -    $              4       $         230
         HENDERSON BLVD    08359 502 103460 9       2010                  88.96    10%     20    2030                       $           -        $            -    $              1       $          88
         PARKSHORE ESTATES 66146 502 103460 9       2010                  95.77    10%     20    2030                       $           -        $            -    $              1       $          94
                           & SEWER
         ROSARIO WATER 74270 503 103460 9           2010                 475.47    10%     20    2030                       $           -        $            -    $              7       $         468
         SUNSHINE ACRES    86250 504 103460 9       2010                 344.33    10%     20    2030                       $           -        $            -    $              5       $         339
         MIRRORMONT        55250 505 103460 9       2010               1,238.20    10%     20    2030                       $           -        $            -    $             19       $       1,220
         PEACOCK HILL 66637 501 103780 9            2010               1,166.96    10%     15    2025                       $           -        $            -    $             23       $       1,144
         TRIPLE G          89425 502 103780 9       2010                 265.27    10%     15    2025                       $           -        $            -    $              5       $         260
                           & SEWER
         ROSARIO WATER 74270 503 103780 9           2010                 132.60    10%     15    2025                       $           -        $            -    $              3       $         130
         SUNSHINE ACRES    86250 504 103780 9       2010                 968.06     0%     15    2025                       $           -        $            -    $             22       $         947
         MIRRORMONT        55250 505 103780 9       2010                 132.60     0%     15    2025                       $           -        $            -    $              3       $         130
                           SYSTEM
         ROSARIO SEWER 29890 553 103720 9           2010               1,359.38     0%      5    2015                       $           -        $            -    $             91       $       1,269
         PEACOCK HILL 66637 501 103460 10 2010                 $         904.12    10%     20    2030                       $           -        $            -    $             10       $         894
         PEACOCK HILL 66637 501 103780 10 2010                 $         457.03     5%     15    2025                       $           -        $            -    $              7       $         450
         SEA CLIFF         76880 501 103460 10 2010            $         933.25    10%     20    2030                       $           -        $            -    $             10       $         923
         QUISTORFF         70550 501 103460 10 2010            $         279.75    10%     20    2030                       $           -        $            -    $              3       $         277
         MINTERBROOK 54740 501 103240 10 2010                  $       2,236.92     0%     20    2030                       $           -        $            -    $             28       $       2,209
         MINTERBROOK 54740 501 103460 10 2010                  $       2,385.18    10%     20    2030                       $           -        $            -    $             27       $       2,358
         LAKE MINTERWOOD   55210 501 103460 10 2010            $         363.25    10%     20    2030                       $           -        $            -    $              4       $         359
         HOLLY TIDES       33695 501 103460 10 2010            $         392.81    10%     20    2030                       $           -        $            -    $              4       $         388
         LAWRENCE ROAD46394 501 103460 10 2010                 $         785.64    10%     20    2030                       $           -        $            -    $              9       $         777
         PALMER LAKE       65745 501 103460 10 2010            $          50.38    10%     20    2030                       $           -        $            -    $              1       $          50
         CEDAR CREST       11887 501 103460 10 2010            $         574.60    10%     20    2030                       $           -        $            -    $              6       $         568
         HORIZON WEST 34375 501 103460 10 2010                 $         518.01    10%     20    2030                       $           -        $            -    $              6       $         512
         PARKVIEW TERRACE  66215 501 103460 10 2010            $         413.16    10%     20    2030                       $           -        $            -    $              5       $         409
         WICKS LAKE        96728 501 103460 10 2010            $         300.53    10%     20    2030                       $           -        $            -    $              3       $         297
         OLALLA            63215 501 103460 10 2010            $         125.00    10%     20    2030                       $           -        $            -    $              1       $         124
         POINT EVANS       68065 501 103460 10 2010            $         130.39    10%     20    2030                       $           -        $            -    $              1       $         129
         BKS                3581 501 103460 10 2010            $       4,564.09    10%     20    2030                       $           -        $            -    $             51       $       4,513



        D:\Docstoc\Working\pdf\                                                                                                                                                                  Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                              Page 106 of 198
         Washington Water Service Company                      First Year          Second Year                                Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr            Mo     Yr                                   Change           $           -     $      346,429
         For the test period ending                      12          2010            0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL          Lookup Lookup Copy fx       HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                 Fully
                                                Date in             Original      Salvage Svc Depreciat                  Asset                              Accumulated                   Orig Cost (-)
         Asset Description                     Service             Asset Cost      Value   Life   ed                   Disposal                              Depreciation             .   Ending A/D
 TM        Project Name Project # Dept GL Acct Mo     Yr               $             %     Yrs    Yr          Mo.      Yr.          $                Beginning          Ending
         COLE              35363 501 103460 10 2010            $         130.39    10%     20    2030                       $           -        $            -    $              1       $         129
         BLATTE             2953 501 103150 10 2010            $       1,606.03     0%     25    2035                       $           -        $            -    $             16       $       1,590
         BAR B             22751 501 103420 10 2010            $         899.77     0%     30    2040                       $           -        $            -    $              7       $         892
                           36274 502 103460 10 2010
         ISRAEL PLACE/SAN ANGELO PK                            $         241.53    10%     20    2030                       $           -        $            -    $              3       $         239
         RANCH ACRES 28551 502 103460 10 2010                  $          39.93    10%     20    2030                       $           -        $            -    $              0       $          39
                           10808 502 103460 10 2010
         CAMELOT/WESTERN SKIES                                 $         623.60    10%     20    2030                       $           -        $            -    $              7       $         617
         LAKE LAWRENCE 22572 502 103460 10 2010                $         316.54    10%     20    2030                       $           -        $            -    $              4       $         313
                           33677
         HOLIDAY RANCHETTES 502 103460 10 2010                 $         130.39    10%     20    2030                       $           -        $            -    $              1       $         129
         FOXHALL           10991 502 103420 10 2010            $          40.12     0%     30    2040                       $           -        $            -    $              0       $          40
         FOXHALL           10991 502 103460 10 2010            $         411.21    10%     20    2030                       $           -        $            -    $              5       $         407
         TRIPLE G          89425 502 103460 10 2010            $         761.58    10%     20    2030                       $           -        $            -    $              9       $         753
         HENDERSON BLVD     8359 502 103460 10 2010            $         674.64    10%     20    2030                       $           -        $            -    $              8       $         667
         PARKSHORE ESTATES 66146 502 103460 10 2010            $         139.65    10%     20    2030                       $           -        $            -    $              2       $         138
         EVERGREEN SHORES  24163 502 103460 10 2010            $         264.21    10%     20    2030                       $           -        $            -    $              3       $         261
                           73975 502 103460
         ROLLING FIRS/EVERGREEN TERRACE 10 2010                $       1,687.83    10%     20    2030                       $           -        $            -    $             19       $       1,669
         POINT EVANS       68065 501 103150 10 2010            $         829.27     0%     25    2035                       $           -        $            -    $              8       $         821
         POINT EVANS       68065 501 103210 10 2010            $         615.41     0%     35    2045                       $           -        $            -    $              4       $         611
         LAKE MINTERWOOD   55210 501 103210 10 2010            $         146.57     0%     35    2045                       $           -        $            -    $              1       $         146
         POINT EVANS       68065 501 103240 10 2010            $       3,872.60     0%     20    2030                       $           -        $            -    $             48       $       3,824
         COLE              35363 501 103420 10 2010            $          31.06     0%     30    2040                       $           -        $            -    $              0       $          31
         MIRRORMONT        55250 505 103431 10 2010            $         549.00     0%     50    2060                       $           -        $            -    $              3       $         546
         POINT EVANS       68065 501 103431 10 2010            $       1,803.15     0%     50    2060                       $           -        $            -    $              9       $       1,794
         MIRRORMONT        55250 505 103431 10 2010            $         312.77     0%     50    2060                       $           -        $            -    $              2       $         311
         S&I               75154 501 103431 10 2010            $       2,846.52     0%     50    2060                       $           -        $            -    $             14       $       2,832
         MINTERBROOK 54740 501 103431 10 2010                  $       7,621.89     0%     50    2060                       $           -        $            -    $             38       $       7,584
         POINT EVANS       68065 501 103460 10 2010            $         143.29    10%     20    2030                       $           -        $            -    $              2       $         142
         LAKE MINTERWOOD   55210 501 103460 10 2010            $         490.05    10%     20    2030                       $           -        $            -    $              6       $         485
         LAKE MINTERWOOD   55210 501 103460 10 2010            $          80.21    10%     20    2030                       $           -        $            -    $              1       $          79
         COLE              35363 501 103460 10 2010            $         347.19    10%     20    2030                       $           -        $            -    $              4       $         343
         ASPINWALL ESTATES  1463 502 103460 10 2010            $         221.33    10%     20    2030                       $           -        $            -    $              2       $         219
         SUNSHINE ACRES    86250 504 103460 10 2010            $         268.30    10%     20    2030                       $           -        $            -    $              3       $         265
         LEE WATER SYSTEM  46658 504 103210 10 2010            $         636.97     0%     35    2045                       $           -        $            -    $              5       $         632
                           36782 504 103210 10 2010
         JOHANSON - GAMBLE BAY                                 $         107.63     0%     35    2045                       $           -        $            -    $              1       $         107
                           36782 504 103460 10 2010
         JOHANSON - GAMBLE BAY                                 $         220.38    10%     20    2030                       $           -        $            -    $              2       $         218
                           63918 504 103210 10 2010
         FOSS ROAD - GAMBLE BAY                                $         169.19     0%     35    2045                       $           -        $            -    $              1       $         168
         CLEAR CREEK       47431 504 103460 10 2010            $         285.94    10%     20    2030                       $           -        $            -    $              3       $         283
                           66936
         BUCKLIN - GAMBLE BAY 504 103460 10 2010               $         282.19    10%     20    2030                       $           -        $            -    $              3       $         279
         MIRRORMONT        55250 505 103210 10 2010            $       3,042.92     0%     35    2045                       $           -        $            -    $             22       $       3,021



        D:\Docstoc\Working\pdf\                                                                                                                                                                  Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                              Page 107 of 198
           Washington Water Service Company                      First Year          Second Year                                Prior Values       $    12,656,543   $   13,622,264
           UW-090733                                       Mo           Yr            Mo     Yr                                   Change           $           -     $      346,429
           For the test period ending                      12          2010            0    2011
           Straight-Line Depreciation Schedule
  As of    12/31/2010                                                                                                                                                $      619,292
                                                  Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                      Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


   HC           Lookup        GL    Lookup   GL      HC    HC           GL          Lookup Lookup Copy fx       HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                   Fully
                                               Date in                Original      Salvage Svc Depreciat                  Asset                              Accumulated               Orig Cost (-)
         Asset Description                    Service                Asset Cost      Value   Life   ed                   Disposal                              Depreciation          .   Ending A/D
  TM      Project Name Project # Dept GL Acct Mo     Yr                  $             %     Yrs    Yr          Mo.      Yr.          $                Beginning          Ending
        MIRRORMONT          55250 505 103460 10 2010             $         428.52    10%      20   2030                       $           -        $            -    $             5   $         424
                            55631 505
        CASCADE HIGHLANDS NORTH 103460 10 2010                   $         204.06    10%      20   2030                       $           -        $            -    $             2   $         202
                             WATER
        WALTER WALKER20276 505 103460 10 2010                    $         218.43    10%      20   2030                       $           -        $            -    $             2   $         216
                             5003 500 103062 10 2010
         Water Rights Litigation                                 $       4,373.50     0%    ##### 1E+300                      $           -        $            -    $             0   $       4,374
                             7771 500 103062 10 2010
         MUNICIPAL WATER JOINT DEFENSE                           $      64,501.85     0%    ##### 1E+300                      $           -        $            -    $             0   $      64,502
         PARKVIEW TERRACE   66215 501 103320 10 2010             $      27,365.69     0%      35   2045                       $           -        $            -    $           195   $      27,170
                            74270 503
         ROSARIO WATER & SEWER 103420 10 2010                    $       1,349.55     0%      30   2040                       $           -        $            -    $            11   $       1,338
         QUISTORFF          70550 501 103420 10 2010             $         570.89     0%      30   2040                       $           -        $            -    $             5   $         566
        1GB6KZBK6AF130908 10013 500 103730 10      2010          $      45,198.66    10%      7    2017                       $           -        $            -    $         1,453   $      43,746
        1GCCS149198121592 10013 500 103730 10      2010          $      17,204.90    10%      7    2017                       $           -        $            -    $           553   $      16,652
                            55175
         MINTER CREEK RAPIDS 501 103770 10 2010                  $      35,576.29     0%      15   2025                       $           -        $            -    $           593   $      34,983
                             253  502
CWNS1110 CEDARWOOD/SOUTH UNION 101300 11 2010                    $          59.16     0%        5  2015                       $           -        $            -    $             2   $           57
CWNS1110 BELWOOD PARK 5640 502 101300 11 2010                    $          67.41     0%        5  2015                       $           -        $            -    $             2   $           65
                            10808 502 101300 11 2010
CWNS1110 CAMELOT/WESTERN SKIES                                   $          88.76     0%        5  2015                       $           -        $            -    $             3   $           86
CWNS1110 COUNTRY STORE      45203 501 103210 11 2010             $          95.36     0%       35  2045                       $           -        $            -    $             0   $           95
                            10808 502 103210 11 2010
CWNS1110 CAMELOT/WESTERN SKIES                                   $          29.76     0%       35  2045                       $           -        $            -    $             0   $           30
                            73975 502
CWNS1110 ROLLING FIRS/EV TERRACE 103210 11 2010                  $       2,267.15     0%       35  2045                       $           -        $            -    $            11   $       2,256
CWNS1110 BISCAY VILLA        7164 502 103210 11 2010             $         343.86     0%       35  2045                       $           -        $            -    $             2   $         342
CWNS1110 LEE WATER SYSTEM   46658 504 103210 11 2010             $       3,318.30     0%       35  2045                       $           -        $            -    $            16   $       3,302
                            63918 504 103210 11 2010
CWNS1110 FOSS ROAD - GAMBLE BAY                                  $         126.39     0%       35  2045                       $           -        $            -    $             1   $         126
CWNS1110 MIRRORMONT 55250 505 103210 11 2010                     $       3,014.34     0%       35  2045                       $           -        $            -    $            14   $       3,000
CWNS1110 WEYER LANE         59991 501 103240 11 2010             $       1,519.54     0%       20  2030                       $           -        $            -    $            13   $       1,507
CWNS1110 PARKVIEW TERRACE   66215 501 103240 11 2010             $       1,216.36     0%       20  2030                       $           -        $            -    $            10   $       1,206
                            74270 503
CWNS1110 ROSARIO WATER & SEWER 103320 11 2010                    $       1,353.30     0%       35  2045                       $           -        $            -    $             6   $       1,347
CWNS1110 POINT EVANS        68065 501 103420 11 2010             $         413.39     0%       30  2040                       $           -        $            -    $             2   $         411
CWNS1110 ROSEWOOD            9490 501 103420 11 2010             $         700.87     0%       30  2040                       $           -        $            -    $             4   $         697
CWNS1110 SEA CLIFF          76880 501 103420 11 2010             $       1,572.72     0%       30  2040                       $           -        $            -    $             9   $       1,564
CWNS1110 FOXHALL            10991 502 103420 11 2010             $         269.62     0%       30  2040                       $           -        $            -    $             1   $         268
CWNS1110 SEA CLIFF          76880 501 103431 11 2010             $         113.83     0%       50  2060                       $           -        $            -    $             0   $         113
CWNS1110 QUISTORFF          70550 501 103460 11 2010             $         127.49    10%       20  2030                       $           -        $            -    $             1   $         127
CWNS1110 POINT EVANS        68065 501 103460 11 2010             $         390.47    10%       20  2030                       $           -        $            -    $             3   $         388
CWNS1110 MINTERBROOK 54740 501 103460 11 2010                    $       3,174.07    10%       20  2030                       $           -        $            -    $            24   $       3,150
CWNS1110 ROSEWOOD            9490 501 103460 11 2010             $         606.60    10%       20  2030                       $           -        $            -    $             5   $         602
CWNS1110 SEA CLIFF          76880 501 103460 11 2010             $         176.37    10%       20  2030                       $           -        $            -    $             1   $         175
CWNS1110 BKS                 3581 501 103460 11 2010             $       1,791.29    10%       20  2030                       $           -        $            -    $            13   $       1,778
CWNS1110 PEACOCK HILL 66637 501 103460 11 2010                   $         221.48    10%       20  2030                       $           -        $            -    $             2   $         220
CWNS1110 CEDAR CREST 11887 501 103460 11 2010                    $         279.16    10%       20  2030                       $           -        $            -    $             2   $         277
CWNS1110 HORIZON WEST 34375 501 103460 11 2010                   $         728.68    10%       20  2030                       $           -        $            -    $             5   $         723



          D:\Docstoc\Working\pdf\                                                                                                                                                              Tab: All Plant
          78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                          Page 108 of 198
           Washington Water Service Company                       First Year          Second Year                               Prior Values       $    12,656,543   $   13,622,264
           UW-090733                                       Mo            Yr            Mo     Yr                                  Change           $           -     $      346,429
           For the test period ending                      12           2010            0    2011
           Straight-Line Depreciation Schedule
  As of    12/31/2010                                                                                                                                                $      619,292
                                                  Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                      Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


   HC           Lookup        GL    Lookup   GL      HC    HC            GL          Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                    Fully
                                                       Date in         Original      Salvage Svc Depreciat                 Asset                              Accumulated               Orig Cost (-)
          Asset Description                           Service         Asset Cost      Value   Life   ed                  Disposal                              Depreciation          .   Ending A/D
    TM     Project Name Project # Dept GL Acct        Mo     Yr           $             %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
CWNS1110 OLALLA             63215 501 103460          11 2010     $         130.16    10%       20  2030                      $           -        $            -    $             1   $         129
CWNS1110 SYLVIA LAKE        86710 501 103460          11 2010     $         148.97    10%       20  2030                      $           -        $            -    $             1   $         148
CWNS1110 HOMESTEAD ACRES    33969 501 103460          11 2010     $         153.50    10%       20  2030                      $           -        $            -    $             1   $         152
CWNS1110 RAFT ISLAND        70760 501 103460          11 2010     $         839.02    10%       20  2030                      $           -        $            -    $             6   $         833
CWNS1110 SHORECREST 78618 501 103460                  11 2010     $         397.96    10%       20  2030                      $           -        $            -    $             3   $         395
CWNS1110 S & I              75154 501 103460          11 2010     $         610.50    10%       20  2030                      $           -        $            -    $             5   $         606
CWNS1110 SUNNYCOVE          85320 501 103460          11 2010     $       1,300.27    10%       20  2030                      $           -        $            -    $            10   $       1,291
                            10440
CWNS1110 HINTZVILLE ACRES R&R 501 103460              11 2010     $         130.16    10%       20  2030                      $           -        $            -    $             1   $         129
CWNS1110 FOXHALL            10991 502 103460          11 2010     $          67.41    10%       20  2030                      $           -        $            -    $             1   $           67
CWNS1110 TRIPLE G           89425 502 103460          11 2010     $         666.47    10%       20  2030                      $           -        $            -    $             5   $         661
CWNS1110 LAKE LAWRENCE      22572 502 103460          11 2010     $         337.61    10%       20  2030                      $           -        $            -    $             3   $         335
                            33677
CWNS1110 HOLIDAY RANCHETTES 502 103460                11 2010     $         469.90    10%       20  2030                      $           -        $            -    $             4   $         466
CWNS1110 ALPINE HILLS        1826 502 103460          11 2010     $         200.89    10%       20  2030                      $           -        $            -    $             2   $         199
CWNS1110 CUYAMACA VILLAGE   17100 502 103460          11 2010     $         662.85    10%       20  2030                      $           -        $            -    $             5   $         658
CWNS1110 GOLDEN MEADOWS     AA608 502 103460          11 2010     $         152.63    10%       20  2030                      $           -        $            -    $             1   $         151
                            6
CWNS1110 CLASSIC HEIGHTS3381 502 103460               11 2010     $         130.16    10%       20  2030                      $           -        $            -    $             1   $         129
CWNS1110 RIVER PARK         72776 502 103460          11 2010     $         130.16    10%       20  2030                      $           -        $            -    $             1   $         129
CWNS1110 CEDAR GROVE 11914 502 103460                 11 2010     $         130.19    10%       20  2030                      $           -        $            -    $             1   $         129
                            MANOR
CWNS1110 MAINLAND VIEW 47248 504 103460               11 2010     $         183.89    10%       20  2030                      $           -        $            -    $             1   $         183
CWNS1110 WALTER WALKER WATER20276 505 103460          11 2010     $          18.68    10%       20  2030                      $           -        $            -    $             0   $           19
CWNS1110 PEACOCK HILL 66637 501 103780                11 2010     $         790.69     5%       15  2025                      $           -        $            -    $             8   $         782
CWNS1110 PEACOCK HILL 89425 502 103780                11 2010     $         593.02     5%       15  2025                      $           -        $            -    $             6   $         587
CWNS1110 PEACOCK HILL 86250 504 103780                11 2010     $         296.51     5%       15  2025                      $           -        $            -    $             3   $         293
CWNS1110 PEACOCK HILL 55250 505 103780                11 2010     $         296.51     5%       15  2025                      $           -        $            -    $             3   $         293
CWNS1110 PEACOCK HILL 66637 501 103780                11 2010     $         870.33     5%       15  2025                      $           -        $            -    $             9   $         861
CWNS1110 QUISTORFF          70550 501 103062          11 2010     $          50.00     0%    #### 1E+300                      $           -        $            -    $             0   $           50
                            74270 503
 JE111053 ROSARIO WATER & SEWER 103320                11 2010     $       4,631.09     0%       35  2045                      $           -        $            -    $            22   $       4,609
 JE111054 PEACOCK HILL 66637 501 103431               11 2010     $       8,813.87     0%       50  2060                      $           -        $            -    $            29   $       8,784
 JE111055 POINT EVANS       68065 501 103431          11 2010     $         248.46     0%       50  2060                      $           -        $            -    $             1   $         248
 JE111057 HORIZON WEST 34375 501 103431               11 2010     $      81,269.02     0%       50  2060                      $           -        $            -    $           271   $      80,998
 JE111056 PEACOCK HILL 66637 501 103780               11 2010     $         446.58     5%       15  2025                      $           -        $            -    $             5   $         442
                              WATER SYS PLANS
 JE111067 COMPREHENSIVE9016 585 103030                11 2010     $      33,371.00     0%        6  2016                      $           -        $          4,637 $          5,564   $      27,807
                            76880 501 #2
 JE111047 SEACLIFF PT RICHMOND WELL 103062            11 2010     $      12,791.95     0%    #### 1E+300                      $           -        $            -    $             0   $      12,792
                            76880 501 #2
 JE111047 SEACLIFF PT RICHMOND WELL 103150            11 2010     $      13,946.00     0%       25  2035                      $           -        $            -    $            93   $      13,853
                            76880 501 #2
 JE111047 SEACLIFF PT RICHMOND WELL 103240            11 2010     $      16,012.35     0%       20  2030                      $           -        $            -    $           133   $      15,879
                            74270 503
CWNS1210 ROSARIO WATER & SEWER 101300                 12 2010               918.00     0%        5  2015                      $           -        $            -    $            15   $         903
CWNS1210 PEACOCK HILL 66637 501 103061                12 2010                50.00     0%    #### 1E+300                      $           -        $            -    $             0   $           50
CWNS1210 CEDAR CREST 11887 501 103062                 12 2010               808.51     0%    #### 1E+300                      $           -        $            -    $             0   $         809



          D:\Docstoc\Working\pdf\                                                                                                                                                              Tab: All Plant
          78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                          Page 109 of 198
           Washington Water Service Company                      First Year           Second Year                               Prior Values       $    12,656,543   $   13,622,264
           UW-090733                                       Mo           Yr             Mo     Yr                                  Change           $           -     $      346,429
           For the test period ending                      12          2010             0    2011
           Straight-Line Depreciation Schedule
 As of     12/31/2010                                                                                                                                                $      619,292
                                                  Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                      Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


  HC            Lookup        GL    Lookup   GL      HC    HC           GL           Lookup Lookup Copy fx      HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                    Fully
                                                    Date in          Original        Salvage Svc Depreciat                 Asset                              Accumulated                    Orig Cost (-)
           Asset Description                       Service          Asset Cost        Value   Life   ed                  Disposal                              Depreciation              .   Ending A/D
  TM         Project Name Project # Dept   GL Acct Mo     Yr            $               %     Yrs    Yr         Mo.      Yr.          $                Beginning          Ending
CWNS1210   PALMER LAKE 65745 501           103062 12 2010                   68.87      0%    #### 1E+300                      $           -        $            -    $              0        $          69
CWNS1210   ITT                3591 501     103062 12 2010                   49.19      0%    #### 1E+300                      $           -        $            -    $              0        $          49
CWNS1210   QUISTORFF         70550 501     103210 12 2010                 604.22       0%       35  2045                      $           -        $            -    $              1        $         603
CWNS1210   COUNTRY STORE     45203 501     103210 12 2010                  (95.35)     0%       35  2045                      $           -        $            -    $             (0)       $         (95)
CWNS1210   PEACOCK HILL 66637 501          103210 12 2010                   45.51      0%       35  2045                      $           -        $            -    $              0        $          45
CWNS1210   BISCAY VILLA       7164 502     103210 12 2010               1,544.86       0%       35  2045                      $           -        $            -    $              4        $       1,541
CWNS1210   LEE WATER SYSTEM  46658 504     103210 12 2010               1,500.60       0%       35  2045                      $           -        $            -    $              4        $       1,497
CWNS1210                     63918 504
           FOSS ROAD - GAMBLE BAY          103210 12 2010               2,076.17       0%       35  2045                      $           -        $            -    $              5        $       2,071
CWNS1210   BLATTE             2953 501     103240 12 2010               1,623.77       0%       20  2030                      $           -        $            -    $              7        $       1,617
CWNS1210   WEYER LANE        59991 501     103240 12 2010                 774.86       0%       20  2030                      $           -        $            -    $              3        $         772
CWNS1210   BUTTERFIELD #4 1364 501         103240 12 2010               1,407.03       0%       20  2030                      $           -        $            -    $              6        $       1,401
CWNS1210   ROSEWOOD           9490 501     103420 12 2010                 593.25       0%       30  2040                      $           -        $            -    $              2        $         592
CWNS1210   SEA CLIFF         76880 501     103420 12 2010                 789.48       0%       30  2040                      $           -        $            -    $              2        $         787
CWNS1210   S&I               75154 501     103420 12 2010                   40.50      0%       30  2040                      $           -        $            -    $              0        $          40
CWNS1210   POINT EVANS       68065 501     103460 12 2010                 598.56      10%       20  2030                      $           -        $            -    $              2        $         596
CWNS1210   LAKE MINTERWOOD   55210 501     103460 12 2010                 391.81      10%       20  2030                      $           -        $            -    $              1        $         390
CWNS1210   MINTERBROOK 54740 501           103460 12 2010               1,511.92      10%       20  2030                      $           -        $            -    $              6        $       1,506
CWNS1210   WEYER LANE        59991 501     103460 12 2010                   22.00     10%       20  2030                      $           -        $            -    $              0        $          22
CWNS1210   PARKVIEW TERRACE  66215 501     103460 12 2010                 876.08      10%       20  2030                      $           -        $            -    $              3        $         873
CWNS1210   BAR B             22751 501     103460 12 2010                 198.51      10%       20  2030                      $           -        $            -    $              1        $         198
CWNS1210   ROSEWOOD           9490 501     103460 12 2010                 485.98      10%       20  2030                      $           -        $            -    $              2        $         484
CWNS1210   SEA CLIFF         76880 501     103460 12 2010                 390.42      10%       20  2030                      $           -        $            -    $              1        $         389
CWNS1210   BKS                3581 501     103460 12 2010                 348.41      10%       20  2030                      $           -        $            -    $              1        $         347
CWNS1210   PEACOCK HILL 66637 501          103460 12 2010                 304.73      10%       20  2030                      $           -        $            -    $              1        $         304
CWNS1210   CEDAR CREST 11887 501           103460 12 2010                 231.96      10%       20  2030                      $           -        $            -    $              1        $         231
CWNS1210   HORIZON WEST 34375 501          103460 12 2010                 523.54      10%       20  2030                      $           -        $            -    $              2        $         522
CWNS1210   WICKS LAKE        96728 501     103460 12 2010               1,092.64      10%       20  2030                      $           -        $            -    $              4        $       1,089
CWNS1210   RAFT ISLAND       70760 501     103460 12 2010                 193.10      10%       20  2030                      $           -        $            -    $              1        $         192
CWNS1210   SUNNYCOVE         85320 501     103460 12 2010                 230.00      10%       20  2030                      $           -        $            -    $              1        $         229
CWNS1210                     10440
           HINTZVILLE ACRES R&R 501        103460 12 2010                   22.00     10%       20  2030                      $           -        $            -    $              0        $          22
CWNS1210   ALPINEWOOD         1840 501     103460 12 2010                 388.78      10%       20  2030                      $           -        $            -    $              1        $         387
CWNS1210   PACIFIC VENTURES  29921 501     103460 12 2010                 153.00      10%       20  2030                      $           -        $            -    $              1        $         152
CWNS1210   LITTLE TREE        2236 501     103460 12 2010                 130.14      10%       20  2030                      $           -        $            -    $              0        $         130
CWNS1210                     14001 501
           CEDARBROOK - GARRISON           103460 12 2010                 153.93      10%       20  2030                      $           -        $            -    $              1        $         153
CWNS1210                     20481
           SEHMEL BUJACHICH DR 501         103460 12 2010                 367.86      10%       20  2030                      $           -        $            -    $              1        $         366
CWNS1210   GLENWOOD FARMS 1  36241 501     103460 12 2010                 130.14      10%       20  2030                      $           -        $            -    $              0        $         130
CWNS1210   STRATTONWOOD      84618 501     103460 12 2010                 464.67      10%       20  2030                      $           -        $            -    $              2        $         463
CWNS1210   BELFAIR #2        36802 501     103460 12 2010                 130.14      10%       20  2030                      $           -        $            -    $              0        $         130



         D:\Docstoc\Working\pdf\                                                                                                                                                                    Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                                Page 110 of 198
           Washington Water Service Company                       First Year        Second Year                                 Prior Values       $    12,656,543   $   13,622,264
           UW-090733                                       Mo            Yr          Mo     Yr                                    Change           $           -     $      346,429
           For the test period ending                      12           2010          0    2011
           Straight-Line Depreciation Schedule
  As of    12/31/2010                                                                                                                                                $      619,292
                                                  Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                      Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


    HC          Lookup        GL    Lookup   GL      HC    HC           GL         Lookup Lookup Copy fx        HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                  Fully
                                                       Date in       Original      Salvage Svc Depreciat                   Asset                              Accumulated               Orig Cost (-)
          Asset Description                           Service       Asset Cost      Value   Life   ed                    Disposal                              Depreciation          .   Ending A/D
    TM      Project Name Project # Dept GL Acct       Mo     Yr         $             %     Yrs    Yr           Mo.      Yr.          $                Beginning          Ending
CWNS1210 HOPKINS #2         AA440 501 103460          12 2010             164.69    10%       20  2030                        $           -        $            -    $             1   $         164
CWNS1210 SCHICK DROHMAN     76633 501 103460          12 2010              43.85    10%       20  2030                        $           -        $            -    $             0   $           44
                            73975 502 103460
CWNS1210 ROLLING FIRS/EVERGREEN TERRACE               12 2010             347.89    10%       20  2030                        $           -        $            -    $             1   $         347
CWNS1210 TRIPLE G           89425 502 103460          12 2010             564.23    10%       20  2030                        $           -        $            -    $             2   $         562
CWNS1210 LAKE LAWRENCE      22572 502 103460          12 2010             504.06    10%       20  2030                        $           -        $            -    $             2   $         502
CWNS1210 EVERGREEN SHORES   24163 502 103460          12 2010             151.82    10%       20  2030                        $           -        $            -    $             1   $         151
CWNS1210 ALPINE HILLS        1826 502 103460          12 2010             166.28    10%       20  2030                        $           -        $            -    $             1   $         166
CWNS1210 GOLDEN MEADOWS     AA608 502 103460          12 2010              32.51    10%       20  2030                        $           -        $            -    $             0   $           32
                            6
CWNS1210 CLASSIC HEIGHTS3381 502 103460               12 2010              19.05    10%       20  2030                        $           -        $            -    $             0   $           19
CWNS1210 RIVER PARK         72776 502 103460          12 2010              32.51    10%       20  2030                        $           -        $            -    $             0   $           32
CWNS1210 CEDAR GROVE 11914 502 103460                 12 2010             130.14    10%       20  2030                        $           -        $            -    $             0   $         130
CWNS1210 DELPHI DAUBEL 18650 502 103460               12 2010             639.52    10%       20  2030                        $           -        $            -    $             2   $         637
                            66936
CWNS1210 BUCKLIN - GAMBLE BAY 504 103460              12 2010             456.16    10%       20  2030                        $           -        $            -    $             2   $         454
CWNS1210 SUNSHINE ACRES     86250 504 103460          12 2010             160.54    10%       20  2030                        $           -        $            -    $             1   $         160
                            MANOR
CWNS1210 MAINLAND VIEW 47248 504 103460               12 2010             253.12    10%       20  2030                        $           -        $            -    $             1   $         252
CWNS1210 MIRRORMONT 55250 505 103460                  12 2010           3,005.95    10%       20  2030                        $           -        $            -    $            11   $       2,995
                            55631 505
CWNS1210 CASCADE HIGHLANDS NORTH 103460               12 2010             130.14    10%       20  2030                        $           -        $            -    $             0   $         130
                             WATER SYS PLANS
 JE121003 COMPREHENSIVE10016 585 103030               12 2010             520.21     0%        6  2016                        $           -        $            -    $             7   $         513
                             WATER SYS PLANS
 JE121023 COMPREHENSIVE10016 585 103030               12 2010         202,402.16     0%        6  2016                        $           -        $            -    $         2,811   $     199,591
                            10777 585 103030
 JE121036 CAP BUDGET PROJ MGMNT                       12 2010           4,225.11     0%        6  2016                        $           -        $            -    $            59   $       4,166
                             9777 585 103030
 JE121037 CAP BUDGET PROJ MGMNT                       12 2010          12,900.06     0%        6  2016                        $           -        $            -    $           179   $      12,721
 JE121014 MIRRORMONT        55250 505 103061          12 2010             800.00     0%    #### 1E+300                        $           -        $            -    $             0   $         800
AP00053985PEACOCK HILL 66637 501 103062               12 2010             732.00     0%    #### 1E+300                        $           -        $            -    $             0   $         732
                            10771 500 FEES
AP00053985MUNICIPAL WATER LAW LEGAL103062             12 2010             122.00     0%    #### 1E+300                        $           -        $            -    $             0   $         122
                            63918 504 103062
 JE121045 FOSS ROAD - GAMBLE BAY                      12 2010           5,000.00     0%    #### 1E+300                        $           -        $            -    $             0   $       5,000
 JE121066 QUISTORFF         70550 501 103150          12 2010          18,086.58     0%       25  2035                        $           -        $            -    $            60   $      18,026
                            63918 504 103150
 JE121045 FOSS ROAD - GAMBLE BAY                      12 2010          61,681.56     0%       25  2035                        $           -        $            -    $           206   $      61,476
 JE121013 EVERGREEN SHORES  24163 502 103150          12 2010          60,777.93     0%       25  2035                        $           -        $            -    $           203   $      60,575
 JE121066 QUISTORFF         70550 501 103240          12 2010          33,978.04     0%       20  2030                        $           -        $            -    $           142   $      33,836
                            63918 504 103240
 JE121045 FOSS ROAD - GAMBLE BAY                      12 2010          36,590.70     0%       20  2030                        $           -        $            -    $           152   $      36,438
 JE121013 EVERGREEN SHORES  24163 502 103240          12 2010          36,996.69     0%       20  2030                        $           -        $            -    $           154   $      36,843
 JE121014 MIRRORMONT        55250 505 103240          12 2010          90,597.88     0%       20  2030                        $           -        $            -    $           377   $      90,220
 JE121014 MIRRORMONT        55250 505 103240          12 2010         142,748.37     0%       20  2030                        $           -        $            -    $           595   $     142,154
 JE121014 MIRRORMONT        55250 505 103240          12 2010          68,186.22     0%       20  2030                        $           -        $            -    $           284   $      67,902
 JE121015 PEDERSON SYSTEM   66727 501 103240          12 2010           9,359.71     0%       20  2030                        $           -        $            -    $            39   $       9,321
                            & SEWER
 JE121048 ROSARIO WATER 74270 503 103320              12 2010           5,395.46     0%       35  2045                        $           -        $            -    $            13   $       5,383
 JE121011 BISCAY VILLA       7164 502 103320          12 2010          82,914.17     0%       35  2045                        $           -        $            -    $           197   $      82,717
 JE121032 MADRONA POINT 50075 501 103420              12 2010             779.42     0%       30  2040                        $           -        $            -    $             2   $         777



          D:\Docstoc\Working\pdf\                                                                                                                                                              Tab: All Plant
          78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                          Page 111 of 198
           Washington Water Service Company                      First Year           Second Year                                Prior Values       $    12,656,543    $   13,622,264
           UW-090733                                        Mo          Yr             Mo     Yr                                   Change           $           -      $      346,429
           For the test period ending                       12         2010             0    2011
           Straight-Line Depreciation Schedule
 As of     12/31/2010                                                                                                                                                  $      619,292
                                                  Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                      Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


  HC            Lookup        GL    Lookup   GL        HC   HC          GL           Lookup Lookup Copy fx      HC         HC       HardCode    .        Copy fx           Copy fx
                                                                                                    Fully
                                                  Date in             Original       Salvage Svc Depreciat                   Asset                             Accumulated                      Orig Cost (-)
           Asset Description                     Service             Asset Cost       Value   Life   ed                    Disposal                             Depreciation               .    Ending A/D
   TM        Project Name Project # Dept GL Acct Mo     Yr               $              %     Yrs    Yr         Mo.        Yr.         $                Beginning          Ending
JE121034   CEDAR GROVE 11914 502 103420 12 2010                          8,301.18      0%       30  2040                        $          -        $            -    $               23       $        8,278
JE121064   LAKE MINTERWOOD   55210 501 103431 12 2010                    8,008.18      0%       50  2060                        $          -        $            -    $               13       $        7,995
JE121065   S&I               75154 501 103431 12 2010                    8,364.76      0%       50  2060                        $          -        $            -    $               14       $        8,351
JE121046   SEA CLIFF         76880 501 103431 12 2010                    2,429.90      0%       50  2060                        $          -        $            -    $                4       $        2,426
JE121047                     73975 502 103431
           ROLLING FIRS/EVERGREEN TERRACE 12 2010                       58,345.18      0%       50  2060                        $          -        $            -    $               97       $       58,248
JE121066   QUISTORFF         70550 501 103460 12 2010                      852.43     10%       20  2030                        $          -        $            -    $                3       $          849
JE121067   TRIPLE G          89425 502 103720 12 2010                      870.15      0%        5  2015                        $          -        $            -    $               15       $          856
APAC1210   PEACOCK HILL 66637 501 103720 12 2010                         1,374.50      0%        5  2015                        $          -        $            -    $               23       $        1,352
APAC1210   TRIPLE G          89425 502 103720 12 2010                    1,374.50      0%        5  2015                        $          -        $            -    $               23       $        1,352
JE121044   TRIPLE G          89425 502 103770 12 2010                    1,990.11      0%       15  2025                        $          -        $            -    $               11       $        1,979
JE121031   MIRRORMONT        55250 505 103770 12 2010                   68,834.12      0%       15  2025                        $          -        $            -    $              382       $       68,452
JE121033   CLEAR CREEK       47431 504 103770 12 2010                    1,129.87      0%       15  2025                        $          -        $            -    $                6       $        1,124
JE121012                     & SEWER
           ROSARIO WATER 74270 503 103780 12 2010                        9,706.50      5%       15  2025                        $          -        $            -    $               51       $        9,655
JE121042   SUNSHINE ACRES    86250 504 103780 12 2010                      770.67      5%       15  2025                        $          -        $            -    $                4       $          767
JE121042   MIRRORMONT        55250 505 103780 12 2010                      770.67      5%       15  2025                        $          -        $            -    $                4       $          767
JE121042   PEACOCK HILL 66637 501 103780 12 2010                           863.66      5%       15  2025                        $          -        $            -    $                5       $          859
JE121042   TRIPLE G          89425 502 103780 12 2010                      863.66      5%       15  2025                        $          -        $            -    $                5       $          859
JE121002   SUNSHINE ACRES    86250 504 103431 12 2010                    40,713.34     0%       50  2060                        $          -        $            -    $               68       $       40,645




                                                                                                                                                                                               $          -
                                                                                                                                $          -        $              -   $             -         $          -
                                                                                                                                $          -        $              -   $             -
           Additions End
                                                                 $ 36,715,856.71                                                $     603,732       $ 12,656,543.05    $ 13,275,835.12         $ 23,440,022
                                       GL Intangibles                                               Net Asset Cost Basis        36,112,125.05
                                          103010                 $         12,971                    Check                      $         -
                                          103020                 $          5,934                                                                   250100             $   (12,922,621)        $ 22,269,677
                                          103030                 $      1,066,004                                                                   251101             $      (353,214)        $ 1,170,344
                                          101300                 $         39,921
                                          105000                 $        398,728                                                                                      GL Intangibles          Orig Cost - A/D
                                         Intangibles             $      1,523,558                                                                                         103010                       509.45
                                                                                                                                                                          103020                     5,934.33


         D:\Docstoc\Working\pdf\                                                                                                                                                                       Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                                   Page 112 of 198
         Washington Water Service Company                       First Year          Second Year                                   Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                        Mo           Yr            Mo     Yr                                      Change           $           -     $      346,429
         For the test period ending                       12          2010            0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                    $      619,292
                                                 Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                     Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup    GL      HC    HC           GL          Lookup Lookup Copy fx       HC      HC          HardCode      .        Copy fx          Copy fx
                                                                                                  Fully
                                                Date in              Original      Salvage Svc Depreciat                  Asset                                 Accumulated                 Orig Cost (-)
          Asset Description                    Service              Asset Cost      Value   Life   ed                   Disposal                                 Depreciation           .   Ending A/D
 TM        Project Name Project # Dept GL Acct Mo     Yr                $             %     Yrs    Yr          Mo.      Yr.            $                 Beginning          Ending
                                       103110                   $            -                                                                                              103030            841,626.12
                                       103150                   $      1,897,094                                                                                            101300             21,074.59
                                       103160                   $            -                                                                                              105000            301,199.85
                                       103210                   $      1,388,101                                                                                                            1,170,344.35
                                       103240                   $      4,091,330
                                       103241                   $            -
                                       103320                   $      2,097,855
                                       103420                   $      3,750,485
                                       103431                   $     11,298,277
                                       103450                   $      1,447,368
                                       103460                   $      1,861,888
                                       103480                   $        633,422
                                       103701                   $            -
                                       103710                   $        379,920
                                       103720                   $        701,774
                                       103730                   $      1,979,437                                              $      1,375,705
                                       103760                   $        174,539
                                       103770                   $      1,425,070
                                       103780                   $        692,695
                                       103790                   $        686,783
                                       103810                   $         35,604
                                       103925                   $            -
                                        P&E                     $     34,541,643

                                           103061               $        325,750
                                           103062               $        324,906
                                            Land                $        650,656



                                           TOTAL                $     36,715,857
                                           Check                $            -




        D:\Docstoc\Working\pdf\                                                                                                                                                                    Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                                Page 113 of 198
         Washington Water Service Company                      First Year          Second Year                                Prior Values       $    12,656,543   $   13,622,264
         UW-090733                                       Mo           Yr            Mo     Yr                                   Change           $           -     $      346,429
         For the test period ending                      12          2010            0    2011
         Straight-Line Depreciation Schedule
As of    12/31/2010                                                                                                                                                $      619,292
                                                Accum Deprec BegBal for GL 103150 thru 103790 date in svc prior to 2006 is hard-coded (copy-paste-special).
                                                    Done so Accum Deprec will not change when Svc Life Yrs is update to UTC schedule for consistency.


 HC           Lookup        GL    Lookup   GL      HC    HC           GL          Lookup Lookup Copy fx       HC      HC       HardCode      .        Copy fx          Copy fx
                                                                                                 Fully
                                                Date in            Original       Salvage Svc Depreciat                  Asset                              Accumulated                 Orig Cost (-)
          Asset Description                    Service            Asset Cost       Value   Life   ed                   Disposal                              Depreciation           .   Ending A/D
 TM        Project Name Project # Dept GL Acct Mo     Yr              $              %     Yrs    Yr          Mo.      Yr.          $                Beginning          Ending




                                      P&E Recon
                                      P&E Subtotal       $          34,541,643
                                        LESS RETIREMENTS $            (603,732)
                                                         $          33,937,911
                                        ADD ARO BALANCE $              401,957
                                                         $          34,339,868




        D:\Docstoc\Working\pdf\                                                                                                                                                                Tab: All Plant
        78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx                                                                                                                                            Page 114 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 115 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 116 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 117 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 118 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 119 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




Original Cost Pumps
fully deprec by Dec 2010
             40,749,020.10




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 120 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 121 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 122 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 123 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 124 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 125 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 126 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 127 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




Original Cost Meters
fully deprec by Dec 2010
              3,809,182.12




      rest are 20 years
 until 2006, then 20 years
  last one for 40 years



         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 128 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 129 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 130 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 131 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 132 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




trailer                        1978 TAGAL TRAILER/10 KW GEN
flat bed trailer               1979 A1 FLAT BED TRAILER/HOE
tilt trailer                   1979 A1 FLAT BED TRAILER/HOE
56876T windshield              SOLD Attachment
Transportation Equip.          SOLD Attachment
Transportation Equip.          1996 FORD RANGER
Transportation Equip.          1996 FORD RANGER
super duty                     1996 FORD 1 TON
super duty dump                1996 FORD 1 TON
A37355C                        1997 FORD RANGER
Transportation Equip.          1996 FORD RANGER
Transportation Equip.          1996 FORD RANGER
Transportation Equip.          SOLD Attachment
Transportation Equip.          Not on the list of active vehicles
Transportation Equip.          SOLD Attachment
Transportation Equip.          1999 FORD RANGER SOLD
Atlas Acquisition 2001         2000 FORD DUMP TRK




               D:\Docstoc\Working\pdf\                                Tab: All Plant
               78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx            Page 133 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description
Atlas Acquisition 2001         1994 GEN SEQUIM
Atlas Acquisition 2001         1998 TRAILER         SOLD
2000 Ford Ranger 4X4           2000 FORD RANGER 4X4 X-CAB
2 vehicles 1 truck             2001 FORD X- CAB 4X4
2 vehicles 1 truck             2000 FORD RANGER SOLD
2 vehicles 1 truck             2000 RANGER FORD SOLD
Vehicles purchased             1969 INTL WATER TRK
Vehicles purchased             2001 FORD F250 4X4
Vehicles purchased             2001 FORD F250 4X4
Vehicles purchased             2001 FORD F250 4X4
Vehicles purchased             2001 FORD F250 4X4
Ford F250 A24116K              2002 FORD F250 4X4
Ford F250 A24115K              2002 FORD F250 4X4 (Sold & bkd)
Ford A07224L                   2002 FORD F250 4X4
2 tool boxes                   2002 FORD F250 4X4
2 tool boxes                   2002 FORD F250 4X4 SOLD truck
Air Compressor (flat bed)      1992 INGERAIRE/COMPRESSOR
Truck                          1992 INGERAIRE/COMPRESSOR
Dump A32064N                   2000 PETERBILT / 378 DUMP TRK
Vehicle Repair                 2000 FORD DUMP TRK
Vehicle Repair                 2002 FORD F250 4X4




Truck                          2002 FORD E350 VAN SOLD Oct
Truck                          2003 FORD RANGER X-CAB SOLD Oct
Truck                          2003 FORD F250 4X4
Truck                          2003 FORD F250 4X4 SB X-CAB
Truck                          2003 FORD F250 4X4 X-CAB
Backhoe                        2004 Backhoe in use Nov-2010
Ford A07224L New Transm        2002 FORD F250 4X4
1984 Intl Flat Bed             1984 INTL FLAT BED W/BOOM SOLD
2004 FORD RANGER               2004 FORD RANGER XLT X-CAB
Ford Escape                    2005 FORD ESCAPE
2004 FORD ESCAPE               2004 FORD ESCAPE
2004 FORD F-250 4X4            2004 FORD F250 4X4
2004 FORD F-250 4X4            2004 FORD F250 4X4
Bed for Truck                  2004 FORD F250 4X4




               D:\Docstoc\Working\pdf\                             Tab: All Plant
               78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx         Page 134 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description
91 Ford Dump Truck           1991 FORD F-800 DUMP TRK
2005 Chevy Colorado          2005 CHEV COLORADO
2005 Chevy Colorado          2005 CHEV COLORADO
2005 Towmaster T20 Trailer   2005 EQUIP. TRAILER
2005 Chevy Truck             2005 CHEV 3/4 TON 4 X 4
2005 Chevy Truck             2005 CHEV 3/4 TON 4 X 4
2005 Chevy Truck             2005 CHEV 3/4 TON 4 X 4
2006 Chevy Truck             2006 CHEV 3/4 TON 4 X 4
2005 Chevy Truck             2005 CHEV COLORADO X-CAB




           D:\Docstoc\Working\pdf\                        Tab: All Plant
           78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx    Page 135 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 136 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description

tap machine
locator
monitoring tools
pipe stand
36" wrench
shelves
work bench
box for recorder
bins
conductivity meter
construction signs
locator
saw
survey equipment
locator transmitter
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
well probe
drill
recorder
recorder
guage tester
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
thermometer
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
tools shop truck



         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 137 of 198
103780 over $800 in value, in svc 2009 & prior
     Original Description            New Description
shop pump
bench grinder
baracades
geophone
truck vise
LAWN MOWER
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
well probe
well probe cable
service line tool
jackhammer
mower trailer                             #REF!
pumphouse heater
shut off tool
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
pipe vise
revers drill
spray painter
k o punch
Raft Island Acquisition 2001
socket set
chipper
3 shut off tools
cutter tool
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.



         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 138 of 198
103780 over $800 in value, in svc 2009 & prior
      Original Description           New Description
shop tools
shop stereo
shop tools
shop shelves
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
band saw
41453W truck tools
chlorinator shop
tube cutters (4)
weil wrench
2 measuring tapers
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
trash pump
12V drill
voltage meter
chlorine tester
locator
pressure washer
drill set
misc tools
shop theft loss
truck vise
backhoe trailer at NW
tuck vise
jJP truck tools
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.



         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 139 of 198
103780 over $800 in value, in svc 2009 & prior
      Original Description           New Description
Tools, Shop, and Garage Equip.
2 well provbes
pressure recorder
misc tools
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
weedeater
scroll saw
drill press
plate compactor
gas blower
asbestos protective gear
generator retrofits
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
generators
Tools, Shop, and Garage Equip.
Atlas Acquisition 2001
WWS Tools
Tools, Shop, and Garage Equip.
Well probe
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
Tools, Shop, and Garage Equip.
Sales Tax on 2005 Purchase




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 140 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 141 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 142 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 143 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 144 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




2006 Chevy Truck            2006 CHEV 3/4 TON 4 X 4 X-CAB
2006 Ford Truck             2006 FORD RANGER
2006 Ford Truck             2006 FORD RANGER
2006 Ford Truck             2006 FORD F250 4X4
2004 Sterling Boom Truck    2004 STERLING BOOM TRK
1991 Vac Truck              1991 INTL VAC TRUCK
1996 Ford 1-Ton             1996 FORD 1 TON
Chg Mgr truck to Service    2001 FORD F250 4X4




            D:\Docstoc\Working\pdf\                           Tab: All Plant
            78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx       Page 145 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description


Trench Box
Portable Hydrolic Unit
Backhoe                   590 4X4 EXT. BACKHOE CASE
Backhoe Trailer - SW
Trailer, Mower & Equip NW
Misc Shop Tools & Equip
Misc Shop Tools & Equip




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 146 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 147 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 148 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 149 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 150 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 151 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 152 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description
2007 Chevy                   2007 CHEV 3/4 TON 4 X 4
2008 Ford                    2008 FORD F450 W SCELZI FLAT BODY
2007 Ford                    2007 FORD F450 W SCELZI FLAT BODY
2007 Chevy                   2007 CHEV 3/4 TON 4 X 4 X-CAB
2008 Ford Escape             2008 FORD ESCAPE
2007 Chevy                   2007 CHEV 3/4 TON 4 X 4
2007 Chevy                   2007 CHEV 1/2 TON 4 X 4
Rosario F250 Ford            2004 FORD F250 4X4




Misc Shop Tools & Equip
Misc Shop Tools & Equip
Trailor & Jump Jack
Locators




             D:\Docstoc\Working\pdf\                               Tab: All Plant
             78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx           Page 153 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 154 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 155 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 156 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 157 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 158 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 159 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 160 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 161 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 162 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description
2008 Chevy                   2008 CHEV 3/4 TON 4 X 4
2008 Chevy                   2008 CHEV 3/4 TON 4 X 4
2008 Chevy                   2008 CHEV 3/4 TON 4 X 4
2008 Ford                    2008 FORD RANGER
2008 Ford                    2008 FORD F450 W SCELZI FLAT BODY
2007 Ford                    2007 FORD F450 W SCELZI FLAT BODY
2007 Chevy                   2007 CHEV 3/4 TON 4 X 4 X-CAB
2004 Sterling Boom Truck     2004 STERLING BOOM TRK
1991 Vac Truck               1991 INTL VAC TRUCK




COMPWIDE TOOLS & EQUIP
Trailer & Jumpjack
Rosario
mower - SW region
Accrual




             D:\Docstoc\Working\pdf\                               Tab: All Plant
             78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx           Page 163 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 164 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 165 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 166 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 167 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 168 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 169 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 170 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 171 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 172 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




JE120933                   2010 FORD ESCAPE
JE120934                   2010 FORD ESCAPE
JE120935                   2010 CHEV 3/4 TON 4X4




AP00040722
Mirrormont
Peacock Hill
Sunshine Acres
Triple G




           D:\Docstoc\Working\pdf\                       Tab: All Plant
           78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx   Page 173 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 174 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




                         0




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 175 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 176 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 177 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 178 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




         D:\Docstoc\Working\pdf\                         Tab: All Plant
         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 179 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




PEACOCK HILL
PEACOCK HILL
PEACOCK HILL




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         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 180 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




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         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 181 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




TRIPLE G




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         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 182 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




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         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 183 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




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         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 184 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




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         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 185 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




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         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 186 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




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         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 187 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




2010 FORD Ranger           2010 FORD Ranger - Proj 10013
2011 Ford F-250            2011 Ford F-250 - Proj 10013


TRIPLE G
RIVER PARK
TRIPLE G
PEACOCK HILL
PEACOCK HILL
PEACOCK HILL
PEACOCK HILL
PEACOCK HILL
TRIPLE G
ROSARIO WATER & SEWER
SUNSHINE ACRES
MIRRORMONT



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           78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx       Page 188 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description
ROSARIO WATER & SEWER
PEACOCK HILL




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         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 189 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




PEACOCK HILL
TRIPLE G
ROSARIO WATER & SEWER
SUNSHINE ACRES
MIRRORMONT


PEACOCK HILL




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         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 190 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




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         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 191 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




                           2010 CHEV 3500 4X4
                           2009 CHEV COLORADO




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         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 192 of 198
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         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 193 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




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         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 194 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




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         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 195 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




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         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 196 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




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         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 197 of 198
103780 over $800 in value, in svc 2009 & prior
   Original Description              New Description




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         78ba9334-e64e-4f24-b425-3f89d8731d21.xlsx     Page 198 of 198

				
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