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					COLORADO PUBLIC UTILITIES COMMISSION CLASS A & B WATER COMPANIES 2007 ANNUAL REPORT

PUBLIC - ANNUAL REPORT CLASS A & B WATER COMPANIES TO THE PUBLIC UTILITIES COMMISSION OF THE STATE OF COLORADO For the Year Ending December 31, 2007

1 2

Full and Exact Name of Company: Mailing Address: City State Zip Code

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Website Address of Reporting Company: Type of Company: (Check One)

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Corporation Individual

Partnership Other (Explain)

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If a corporation or other business structure, then list the following: Date of Incorporation: State: Statute Incorporated Under:

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If a partnership, state the names and addresses of all partners, including silent or limited partners, and their ownership interests:

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Has the financial information been audited by a CPA firm: Yes No

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If the financials have been audited by a CPA, please provide a copy of the CPA Audit report with this Annual Report. Does the Company provide metered water service? Yes No

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PUBLIC - ANNUAL REPORT CLASS A & B WATER COMPANIES TO THE PUBLIC UTILITIES COMMISSION OF THE STATE OF COLORADO For the Year Ending December 31, 2007 Year 2007 Contact Information Annual Report Contact Name Mailing Address City, State, Zip Email Address Telephone, Voice Telephone, Fax Regulatory Contact Name Mailing Address City, State, Zip Email Address Telephone, Voice Telephone, Fax Books of account in custody of: Name Mailing Address City, State, Zip Email Address Telephone, Voice Telephone, Fax Officers President Vice-President Secretary Treasurer Counsel Company

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PUBLIC - ANNUAL REPORT CLASS A & B WATER COMPANIES TO THE PUBLIC UTILITIES COMMISSION OF THE STATE OF COLORADO For the Year Ending December 31, 2007

OATH
attests that I am Name of Affiant Title of Affiant of

Exact Name of Company and that the report herein has been prepared under my direction, from the original books and records of said respondent, and declares the same to be a complete and correct statement of the business and affairs of said respondent; and that the accounts and figures contained in this report embrace all of the operations of said repondent during the period for which said report is made, to the best of my knowledge, information and belief.

Signature of Affiant

State of Subscribed and sworn to before me this

County of day of , 2008

My commission expires

Notary Public

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Company Name: COMPARATIVE INCOME STATEMENT Account Nos. OPERATING REVENUES 460 Unmetered Water Revenues Residential Customers Commercial Customers Industrial Customers Public Authorities Multi-Family Dwellers Other 461 Metered Water Revenues Residential Customers Commercial Customers Industrial Customers Public Authorities Multi-Family Dwellers Other 462 Fire Protection 465 Irrigation Customers 466 Guaranteed Revenues Other Water Revenues excluding the subcategories 474 below Forfeited Discounts Miscellaneous Services Revenues Rents from Water Property Stand By or Ready to Serve Fees Turn On Fees Turn Off Fees TOTAL OPERATING REVENUES OPERATING EXPENSES Salaries and Wages - Employees Salaries and Wages - Officers, Directors and Majority Stockholders Employee Pensions and Benefits Purchased Water Purchased Power (e.g., electric bill) Fuel for Power Production Chemicals/Treatment/ Water Quality Testing Material and Supplies Contractual Services - Billing Contractual Services - Professional Contractual Services - Testing Contractual Services - Other Rents Transporation Expenses Insurance Expenses Regulatory Commission Expense Bad Debt Expense Miscellaneous Expenses excluding the categories below Year Ending 12/31/2006 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Year Ending 12/31/2007 Increases or Decreases $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Percent Change #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22

23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40

601 603 604 610 615 616 618 620 630 631 635 636 640 650 655 665 670 675

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

-

#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

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Company Name: COMPARATIVE INCOME STATEMENT 41 42 43 44 401 403 406 407 408 409 410 Travel/ Education/ Bank Office/ Postage / Phone Utilities for Buildings Repairs & Maintenance on Plant and Buildings WATER OPERATIONS AND MAINTENANCE EXPENSES Depreciation Amortization of Plant Aquistion Adjustment Amortization - Other Taxes Other than Income Federal and State Income Taxes - Utility Operating Income Deferred Income Taxes UTILITY OPERATING EXPENSES UTILITY OPERATING INCOME (LOSS) $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

45 46 47 48 49 50

51 52 53

419 420 421

OTHER OPERATING INCOME AND DEDUCTIONS Interest and Dividend Income Allowance for Funds Used During Construction Nonutility Income TOTAL OTHER INCOME Miscellaneous Nonutility Expenses Interest Expense Extraordinary Income/Deductions TOTAL OTHER DEDUCTIONS NET INCOME

$ $ $ $ $ $ $ $ $

-

$ $ $ $ $ $ $ $ $

-

$ $ $ $ $ $ $ $ $

-

#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

54 55 56

426 427 433

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Company Name: COMPARATIVE BALANCE SHEET YEAR ENDING DECEMBER 31, 2006 YEAR ENDING DECEMBER 31, 2007

ACCOUNT NO.

ACCOUNT NAME

AVERAGE

ASSETS AND OTHER DEBITS UTILITY PLANT Utility Plant In Service Property Held for Future Use Utility Plant Purchased or Sold Contruction Work In Progress Plant In Service Accumulated Depreciation (Do not enter a NEGATIVE number) Utility Plant Acquisition Adjustment (PAA) PAA Accumulated Amortization (Do not enter a NEGATIVE number) NET UTILITY PLANT OTHER PROPERTY AND INVESTMENTS Non-Utility Property Non-Utility Property Accumlated Depreciation and Amortization Utility Investments Special funds (Surcharges, Facility Charges) TOTAL OTHER PROPERTY AND INVESTMENTS CURRENT AND ACCRUED ASSETS Cash Special Deposits Customer Accounts Receivable Accumulated Provision for Uncollectible Accounts Credit Plant Materials and Supplies Prepayments Miscellaneous current and accrued assets TOTAL CURRENT AND ACCRUED ASSETS OTHER DEBITS Other Deferred Debits Accumulated Deferred Income Taxes Other Assets (Specify) TOTAL OTHER DEBITS TOTAL ASSETS

1 2 3 4 5 6 7

101 103 104 105 108 114 115

$ $ $ $ $ $ $ $

-

$ $ $ $ $ $ $ $

-

$ $ $ $ $ $ $ $

-

8 9 10 11

121 122 124 127

$ $ $ $ $

-

$ $ $ $ $

-

$ $ $ $ $

-

12 13 14 15 16 17 18

131 132 141 143 151 162 174

$ $ $ $ $ $ $ $

-

$ $ $ $ $ $ $ $

-

$ $ $ $ $ $ $ $

-

19 20 21

186 190

$ $ $ $ $

-

$ $ $ $ $

-

$ $ $ $ $

-

EQUITY CAPITAL AND LIABILITIES EQUITY CAPITAL Common Stock Issued Preferred Stock Issued

22 23 7

201 204

$ $

-

$ $

-

$ $

-

Company Name: COMPARATIVE BALANCE SHEET YEAR ENDING DECEMBER 31, 2006 $ $ $ $ YEAR ENDING DECEMBER 31, 2007 $ $ $ $ -

24 25 26

ACCOUNT NO. ACCOUNT NAME 211 Other Paid In Capital 215 Retained Earnings 218 Proprietary Capital TOTAL EQUITY CAPITAL LONG TERM DEBT

AVERAGE $ $ $ $ -

27

224

Long-Term Debt CURRENT AND ACCRUED LIABILITIES Accounts Payable Notes Payable Customer Deposits Accrued Taxes Accrued Interest Miscellaneous Current and Accrued Liabilities TOTAL CURRENT AND ACCRUED LIABILITIES OTHER CREDITS Advances for Construction Other Deferred Credits Accumulated Deferred Tax Credits Miscellaneous Operating Reserves Contributions In Aid Of Construction (CIAC) Accumulated Amortization Of CIAC (Do not enter a NEGATIVE number) Accumulated Deferred Income Taxes Other Liabilities (Specify) TOTAL OTHER CREDITS TOTAL CAPITAL, LIABILITIES AND OTHER CREDITS

$

-

$

-

$

-

28 29 30 31 32 33

231 232 235 236 237 241

$ $ $ $ $ $ $

-

$ $ $ $ $ $ $

-

$ $ $ $ $ $ $

-

34 35 36 37 38 39 40 41

252 253 255 265 271 272 281/283

$ $ $ $ $ $ $ $ $

-

$ $ $ $ $ $ $ $ $

-

$ $ $ $ $ $ $ $ $

-

$

-

$

-

$

-

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Company Name: CONSOLIDATED STATEMENTS OF CASH FLOWS

Account No.

Account Name

Ending Balance Ending Balance December 31, 2006 December 31, 2007

1 2 3

400 419

OPERATING ACTIVITIES Cash Operating Revenues $ Interest & Dividend Income $ Other Cash Revenues $ Total Operating Cash Inflows (L1 thru L3) $ Salaries and Wages - Employees Salaries and Wages - Officers, Directors and Majority Stockholders Employee Pensions and Benefits Purchased Water Purchased Power Fuel for Power Production (e.g., electric bill) Chemicals Material and Supplies Contractual Services - Billing Contractual Services - Professional Contractual Services - Testing Contractual Services - Other Rents Transporation Expenses Insurance Expenses Regulatory Commission Expense Bad Debt Expense Miscellaneous Expenses excluding the categories below Travel/ Education/ Bank Office/ Postage / Phone Utilities for Buildings Repairs & Maintenance on Plant and Buildings Water Operations and Maintenance Expense Depreciation Amortization of Plant Aquistion Adjustment Amortization - Other Utility Excise Tax Property Tax Payroll Tax Other Tax, License & Regulatory Fees $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

-

4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25

601 603 604 610 615 616 618 620 630 631 635 636 640 650 655 665 670 675

25 26 27 26 27 28 29

401 403 406 407 408 408 408 408

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Company Name: CONSOLIDATED STATEMENTS OF CASH FLOWS

30 31

Account No. Account Name 409 Federal and State Income Taxes 410 Deferred Income Taxes Total Operating Cash Outflows Net Cash, Operating Activities

Ending Balance Ending Balance December 31, 2006 December 31, 2007 $ $ $ $ $ $ $ $ -

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Company Name: CONSOLIDATED STATEMENTS OF CASH FLOWS

Account No.

31

101

Account Name INVESTING ACTIVITIES Additions to Property, Plant and Equipment, Sales/(Purchases) of ShortTerm Service Connection/Facilities/Cash/Other Net Cash, Investing Activities FINANCING ACTIVITIES Principal Payments on Current Debt Proceeds From Issuance of Current Debt Principal Payments on Long-term Debt Proceeds From Issuance of Long-term Debt Interest Paid on Debt Net Cash, Financing Activities

Ending Balance Ending Balance December 31, 2006 December 31, 2007

$ $

-

$ $

-

32 33 34 35 36

$ $ $ $ $ $ $ $ $

-

$ $ $ $ $ $ $ $ $

-

37 38 39

NET CHANGE IN CASH CASH BALANCE BEGINNING OF YEAR CASH BALANCE END OF YEAR

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Company Name: PLANT ACCOUNTS WATER UTILITY PLANT (101) YEAR ENDING DECEMBER 31, 2006 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Transfer Adjustments Debit or (Credit) 2007 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ YEAR ENDING DECEMBER 31, 2007 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ -

ACCOUNT NO. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 301 302 303 304 305 306 307 309 310 311 320 330 331 333 334 335 336 339 340 341 343 345

ACCOUNT NAME Organization Franchises Land and Water Rights Structures and Improvements Collecting & Impounding Reservoirs Lake, River and other intakes Wells and Springs Supply Mains Power Generation Equipment Pumping Equipment Water Treatment Equipment Distribution Reservoirs & Tanks Transmission & Distribution Mains Service Connections Meters and Meter Installation Hydrants Backflow Prevention Devices Other Plant & Misc. Equipment Office Furniture and Equipment Transportation Equipment Tools, Shop and Garage Equipment Power Operated Equipment

Additions 2007 -

Retirements 2007 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ -

AVERAGE INVESTMENT $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ -

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Company Name: PLANT ACCOUNTS Transfer Adjustments Debit or (Credit) 2007 $ $ $ $ $ $ $ $ -

ACCOUNT NO. 23 24 25 26 27 28 101 103 104 105 346 348

ACCOUNT NAME Communication Equipment Other Tangible Plant Water System Plan Utility Plant Total Property Held for Future Use Utility Plant Purchased or Sold Construction Work In Progress Total

YEAR ENDING DECEMBER 31, 2006 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

Additions 2007 -

Retirements 2007 $ $ $ $ $ $ $ $ -

YEAR ENDING DECEMBER 31, 2007 $ $ $ $ $ $ $ $ -

AVERAGE INVESTMENT $ $ $ $ $ $ $ $ -

SOURCES OF CONTRIBUTIONS IN AID OF CONSTRUCTION (CIAC)

28 29 30 31 32 33 34

ACCOUNT NO. 271 271 271 271 271 271 271

YEAR ENDING YEAR ENDING DECEMBER DECEMBER 31, 2006 31, 2007 AVERAGE DESCRIPTION Balance at Beginning of Year $ $ $ Capacity Charges $ $ $ Main Extension Charges $ $ $ Customer Connection Charges $ $ $ Contributions from Developers or Contractors $ $ $ Other (explain) $ $ $ Balance at End of Year $ $ $ Total $ $ $ Amount of Contributions Amortized During the Year and Credited to Depreciation Expense (403)

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Company Name: ACCUMULATED DEPRECIATION AND AMORTIZATION WATER UTILITY PLANT (108) BALANCE DECEMBER 31, 2006 $ $ N/A $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Credited Depreciation Expense 2007 $ $ N/A $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Net Charge to Other Charges BALANCE Plant Retired to Accounts DECEMBER 31, 2007 2007 2007 $ $ N/A $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ N/A $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ N/A $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Average Accumulated Depreciation $ $ N/A Depreciation Rate Validation #DIV/0! #DIV/0! N/A #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

ACCOUNT NO. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 101 301 302 303 304 305 306 307 309 310 311 320 330 331 333 334 335 336 339 340 341 343 345 346 348 Organization Franchises

ACCOUNT NAME

Land and Water Rights Structures and Improvements Collecting & Impounding Reservoirs Lake, River and other intakes Wells and Springs Supply Mains Power Generation Equipment Pumping Equipment Water Treatment Equipment Distribution Reservoirs & Tanks Transmission & Distribution Mains Service Connections Meters and Meter Installation Hydrants Backflow Prevention Devices Other Plant & Misc. Equipment Office Furniture and Equipment Transportation Equipment Tools, Shop and Garage Equipment Power Operated Equipment Communication Equipment Other Tangible Plant Water System Plan Utility Plant Total

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Company Name: ACCUMULATED DEPRECIATION AND AMORTIZATION

26 27 28

ACCOUNT NO. ACCOUNT NAME 103 Property Held for Future Use 104 Utility Plant Purchased or Sold 105 Construction Work In Progress Total

BALANCE Credited DECEMBER 31, Depreciation 2006 Expense 2007 N/A N/A $ $ N/A N/A $ $ -

Net Charge to Other Charges BALANCE Average Plant Retired to Accounts DECEMBER 31, Accumulated 2007 2007 2007 Depreciation N/A N/A N/A N/A $ $ $ $ N/A N/A N/A N/A $ $ $ $ -

Depreciation Rate Validation N/A #DIV/0! N/A #DIV/0!

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Company Name: NET PLANT ANALYSIS ACCOUNT NO. 301 302 303 304 305 306 307 309 310 311 320 330 331 333 334 335 336 339 340 341 343 345 346 348 101 103 104 105 Percent of Net Plant to Gross Plant #DIV/0! #DIV/0! N/A #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! N/A #DIV/0! N/A #DIV/0!

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28

ACCOUNT NAME Organization Franchises Land and Water Rights Structures and Improvements Collecting & Impounding Reservoirs Lake, River and other intakes Wells and Springs Supply Mains Power Generation Equipment Pumping Equipment Water Treatment Equipment Distribution Reservoirs & Tanks Transmission & Distribution Mains Service Connections Meters and Meter Installation Hydrants Backflow Prevention Devices Other Plant & Misc. Equipment Office Furniture and Equipment Transportation Equipment Tools, Shop and Garage Equipment Power Operated Equipment Communication Equipment Other Tangible Plant Water System Plan Utility Plant Total Property Held for Future Use Utility Plant Purchased or Sold Construction Work In Progress Total

Net Plant 2007 $ $ N/A $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ N/A $ N/A $ -

If NEGATIVE amounts appear in the "Net Plant" column, further investigation should be completed.

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Company Name: CUSTOMER COUNT SUMMARY YEAR ENDING DECEMBER 31, 2006 YEAR ENDING DECEMBER 31, 2007 -

1 2 3 4 5 6 7

DESCRIPTION Total Unmetered (Retail) Total Metered (Retail) Total Master Metered (Wholesale) Connections served by Master Meters Other Services (Ready to Serve, etc.) Total Customers Billed (L1-L3, & L5) Total Customers (L1, L2, L4, & L5)

NEW SERVICES -

TEMPORARY -

WATER CATEGORY SUMMARY Enter data, if metered service is provided. PURCHASED OR SURFACE WATER Acre Feet PURCHASED GROUND WATER (WELLS) Acre Feet TOTAL FROM ALL CATEGORIES Acre Feet -

Month 8 9 10 11 12 13 14 15 16 17 18 19 January February March April May June July August September October November December Total CONVERSION:

LOSS OR WASTAGE Acre Feet -

WATER SOLD TO CUSTOMERS Acre Feet -

1 acre foot = 325,851 gallons. (Provide data to 100th of an acre foot)

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Company Name: CUSTOMER COUNT SUMMARY EMPLOYEE COUNT YEAR ENDING DECEMBER 31, 2006 YEAR ENDING DECEMBER 31, 2007 -

20 21 22 23 24 25 26 27 28 29 30 31 32 33

DESCRIPTION Full Time Plant Full Time Administrative Full Time Management Full Time Executive Full Time Other (Explain) Part Time Plant Part Time Administrative Part Time Management Part Time Executive Part Time Other (Explain) Contractors - Billing Contractors - Professionals Contractors - Testing Contractors - Other Total

DIFFERENCE #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!

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