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									Summary of Workpaper Exhibits *
Exhibit 1.2       Income Statement Analysis
                                                                          Per Pineview's          DPU
                                                                          Annual Reports        Proposed
                  Total Water Revenues:                                          $ 27,345         $ 82,558
                  Total Operating and Other Expenses:                              74,386           82,123
                  Net Profit/(Loss)                                             ($ 47,041)           $ 435

                                                                               Fixed            Variable
                  Operating Costs:                                               $ 25,277         $ 29,350

Exhibit 1.3       Growth Projections
                  Projected Annual Customer Growth:                       5.00%              3 Connections

Exhibit 1.4       Plant and Equipment, Depreciation and CIAC
                                                                          Per Pineview's       After DPU
                                                                          Annual Reports      Adjustments
                  Utility Plant In Service:                                    $ 872,651         $ 872,651
                  Accumulated Depreciation/Amortization:                       ( 125,446)        ( 115,532)
                  Net Utility Plant In Service:                                $ 747,205         $ 757,119

                  Amount of Plant Investment:                                  $ 872,651          $ 53,132
                  Accumulated Depreciation:                                    ( 125,446)           ( 8,891)
                  Net Amount of Plant Investment:                              $ 747,205          $ 44,241

                  Amount of Plant Donated (CIAC):                                      $0        $ 819,519
                  Accumulated CIAC Amortization:                                        0        ( 106,641)
                  Net Amount of Plant Donated (CIAC):                                  $0        $ 712,878

Exhibit 1.5       Ratebase Analysis
                                                                          Per Pineview's       After DPU
                                                                          Annual Reports      Adjustments
                  Total Ratebase:                                              $ 754,508          $ 52,498

Exhibit 1.6       Revenue Requirements
                  Revenue Requirement:                                                            $ 82,123
                  Rate Of Return On Investment:                                                      0.00%

Exhibit 1.7       Rate Design
                  Total Monthly Minimum Bill:                                                      $ 55.00
                  Monthly Minimum Gallon Usage Allowance per Customer:                              7,500
                  Cost Per Thousand Gallons over Minimum:                                           $ 5.00
                  Standby Fees:                                                                    $ 20.00
Exhibit 1.8       General Ledger Excerpt
*   Only selected amounts are listed under each exhibit. Please see referenced exhibit for complete details.
Pineview West Water Company                                                                                                       Docket No. 09-2438-01
Income Statement Analysis                                                                                                                     Exhibit 1.2
Year Ended December 31, 2008                                                                                                                  Mark Long
Summary
                                                        A                  B                C              D
                                                   Amounts per                                            2009
                                                   2008 Annual          Division         Adjusted      Forecasted
     Description                                      Report           Adjustments       Amounts        Amounts
     OPERATING REVENUES
     Water Sales Revenues:
 1   Unmetered Residential Customers                      $ 4,876                            $ 4,876
 2   Unmetered Commercial Customers                           375                                375
 3   Metered Residential Customers                         14,117        $ 2,597   (a)        16,714
 4   Metered Sales-Commercial Customers                     3,520                              3,520
 5   Returned Checks                                            0                                  0
 6   Total Water Sales Revenues                          $ 22,888        $ 2,597            $ 25,485       $ 52,798   (u)

     Other Water Revenues
 7   One-Time Service Connection Fees                                   $ 10,500   (h)      $ 10,500       $ 10,500
 8   Meter Connection fees                                                   900   (b)           900          $ 900
 9   Stand by fees                                           $ 4,357       8,603   (c)        12,960         12,960
10   Late Charges Income
11   Other Misc. Services Revenue                                100                             100            100
12   Secondary Water Sales (Irrigation)                            0       5,300   (d)         5,300          5,300
13   Total Other Water Revenues                              $ 4,457    $ 25,303            $ 29,760       $ 29,760

14 Total Water Revenues                                  $ 27,345       $ 27,900            $ 55,245       $ 82,558                  E        F
                                                                                                                                   Fixed   Variable
     OPERATION AND OTHER EXPENSES                                                                                                 Expenses Expenses
     Operation & Maintenance Expenses
15   Salaries & Wages-Employees                                          $ 3,000   (e)       $ 3,000        $ 3,000                 $ 3,000
16   Salaries & Wages-Officers                                             5,000   (e)         5,000          5,000                   5,000
17   Employee Pensions & Benefits                                                                  0              0
18   Employee Benefits - Health Plan                                                               0              0
19   Purchased Water - Ogden City                        $ 12,240        ( 7,240) (f)          5,000          5,000                             $ 5,000
20   Purchased Water - Weber Basin                          2,910                              2,910          2,910                               2,910
21   Purchased Power                                        6,806                              6,806          6,806         (v)       3,879       2,927
22   Chemicals                                                                                     0              0


20f528ed-9fe0-458c-9fee-efa017bc3b50.xls, Tab:1.2 INC STMT                  11/20/2010                                                                      2 of 20
Pineview West Water Company                                                                                           Docket No. 09-2438-01
Income Statement Analysis                                                                                                         Exhibit 1.2
Year Ended December 31, 2008                                                                                                      Mark Long
Summary
                                                         A               B                 C              D
                                                    Amounts per                                          2009
                                                    2008 Annual       Division          Adjusted      Forecasted
     Description                                       Report        Adjustments        Amounts        Amounts
23   Materials and Supplies (Meters)                                       900 (g)              900             900                     900
24   Contractual Services - Engineering                                                           0               0
25   Contractual Services - Billing                          2,677       ( 277) (i)           2,400           2,400                   2,400
26   Contractual Services - Payroll Service                                                       0               0
27   Contractual Services - Professional                     6,811     ( 5,811) (j)           1,000           1,000       1,000
28   Contractual Services - Legal - General                              1,000 (k)            1,000           1,000       1,000
29   Contractual Services - Legal - Wtr. Rights                                                   0               0
30   Contractual Services - Legal                                                                 0               0
31   Contractual Services - Certified Operator               3,300        300     (l)         3,600           3,600       3,600
32   Contractual Services                                                                         0               0
33   Rental of Building/Real Property                                                             0               0
34   Rental of Equipment                                                                          0               0
35   One-time service connection fee to Developer                      10,500     (h)        10,500          10,500                  10,500
36   Insurance - General Liability                           2,880                            2,880           2,880       2,880
37   Regulatory Commission Expense                              52         166 (m)              218             218         218
38   Bad Debt Expense                                          858       ( 858) (n)               0               0
39   Membership Fees                                           150                              150             150         150
40   Bank Service Charges                                        1           24   (o)            25              25                      25
41   Office Equipment Repair & Maint.                                                             0               0
42   Office Supplies                                           30         500     (p)           530             530                     530
43   Postage                                                  208         200     (q)           408             408                     408
44   Office Utilities                                                                             0               0
45   Repair & Maintenance                                   7,117         383     (r)         7,500           7,500       3,750       3,750
46   Water Testing                                            800                               800             800         800
47   Total Operation & Maintenance Expenses              $ 46,840      $ 7,787             $ 54,627        $ 54,627    $ 25,277    $ 29,350




20f528ed-9fe0-458c-9fee-efa017bc3b50.xls, Tab:1.2 INC STMT                11/20/2010                                                            3 of 20
Pineview West Water Company                                                                                               Docket No. 09-2438-01
Income Statement Analysis                                                                                                              Exhibit 1.2
Year Ended December 31, 2008                                                                                                           Mark Long
Summary
                                                        A                B                C                D
                                                   Amounts per                                            2009
                                                   2008 Annual        Division         Adjusted        Forecasted
     Description                                      Report         Adjustments       Amounts          Amounts
     Other Expense                                                                                                                 0
48   Depreciation Expense                                $ 27,546    ($ 25,872) (s)        $ 1,674          $ 1,674
49   Amortization of Contribution in Aid                       $0     $ 25,822 (t)        $ 25,822         $ 25,822
50   Payroll Taxes                                                                               0                0
51   Property Taxes                                                                              0                0
52   Other Taxes and Licenses                                                                    0                0
53   Total Other Expense                                 $ 27,546        ($ 50)           $ 27,496         $ 27,496        $ 82,123

54 Total Operating & Other Expenses                      $ 74,386      $ 7,737            $ 82,123         $ 82,123

55 Operating Income Before Income Taxes                 ($ 47,041)    $ 20,163            ($ 26,878)          $ 435

56 Fed Income Tax-Opr Income                                  $0           $0                     $0
57 State Income Tax-Opr Income                                 0            0                      0
58 Total Income Tax Expense                                   $0           $0                     $0            $ 0 (w)

59 Net Operating Income/(Loss)                          ($ 47,041)    $ 20,163            ($ 26,878)          $ 435

   Other Income & Deductions
60 Interest & Dividend Income                                 $0           $0                     $0            $0
61 Interest Expense                                            0            0                      0             0
62 Total Other Income & Deduct                                $0           $0                     $0            $0

63 NET PROFIT/(LOSS)                                    ($ 47,041)    $ 20,163            ($ 26,878)          $ 435

 Footnotes:




20f528ed-9fe0-458c-9fee-efa017bc3b50.xls, Tab:1.2 INC STMT                11/20/2010                                                                 4 of 20
Pineview West Water Company                                                                                                                Docket No. 09-2438-01
Income Statement Analysis                                                                                                                                 Exhibit 1.2
Year Ended December 31, 2008                                                                                                                              Mark Long
Summary
                                                         A                     B                    C                 D
                                                    Amounts per                                                      2009
                                                    2008 Annual           Division             Adjusted           Forecasted
   Description                                         Report            Adjustments           Amounts             Amounts
 Footnotes:

 (a) Additional revenue based on 2009 forecasted amounts, line 6, column D. [2009 forecasted water sale revenues / projected connections X
 projected customer growth of three (3) new connections annually. Refer to Exh. 1.3, line 1, column G and projected .

 (b) The $900 annual expense is to cover the costs of the meters, which is offset by the associated expense of $900, see footnote (g) below. This has
 no impact on rates since they are off-setting amounts.

 (c) Amount based on 54 stand-by connections with a $20 monthly fee. [54 X $15 X 12 months]

 (d) Secondary (Irrigation) water revenues are included here because the water company's culinary and secondary expenses are co-mingled,
 therefore the secondary water revenues must also be included. The same revenue amount from company's 2008 Annual Report was used.

 (e) Estimated amount to cover water company’s office/bookkeeping personnel costs. These are to performed by Board Members who will be paid
 as independent contractors, therefore will be responsible for filing and remitting their own income taxes.

 (f) Purchased water is projected to be less than previous time periods due to the re-engineering of the water system that should eliminate much of
 the need for purchased water.

 (g) Estimated cost to furnish three (3) meters, at a average projected cost of $300 each, annually for the projected customer growth of three (3) new
 connections annually. Refer to Exh. 1.3, line 1, column G. Also refer to footnote (b) above. This has no impact on rates since they are off-setting
 amounts.

 (h) Although the tariff lists connection fees as $3,500 and the projected growth is three (3) new connections per year there is no financial impact on
 Pineview West Water Company because upon review it was determined that the developer(s) have already installed the necessary infrastructure to
 the unfinished lots and the water company's only connection activity is to install a meter (see footnotes (b) and (g) above for meter revenues and
 the off-setting expenses.). The one-time service connection fee is shown as revenue on line 7 and the off-setting remittance to Mr. Radford on line
 35. This has no impact on rates since they are off-setting amounts, which as also the reason they are not shown as either fa ixed or variable cost.

 (i) Billing expenses are projected to be slightly less than previous due to Board Members volunteering some of their time.




20f528ed-9fe0-458c-9fee-efa017bc3b50.xls, Tab:1.2 INC STMT                      11/20/2010                                                                              5 of 20
Pineview West Water Company                                                                                                               Docket No. 09-2438-01
Income Statement Analysis                                                                                                                            Exhibit 1.2
Year Ended December 31, 2008                                                                                                                         Mark Long
Summary
                                                           A                     B                   C               D
                                                      Amounts per                                                   2009
                                                      2008 Annual           Division              Adjusted       Forecasted
    Description                                          Report            Adjustments            Amounts         Amounts


 (j) The professional water services are projected to be reduced based on the engineering and improvements to the water system, refer to footnote
 (h) above.

 (k) Attorney fees of $9,825 incurred by Nate Brockbank, the prior owner of Pineview West Water Company are past due and owing. The Board of
 Pineview West Water Company does not believe that these legal fees are a legal obligation of Pineview West Water Company and therefore request
 that no funds be set aside for this debt. The division is projecting $1,000 annually to be budgeted for any future legal work.

 (l) Certified operator costs are projected to increase slightly.

 (m) Projected Regulatory fees based on same rate as previous year of .2640%.

 (n) Bad debt expense projected to be zero ($0) because the water service will be terminated for failure to pay water bills.

 (o) Bank Charges increased by $24.

 (p) Office supplies increased to cover anticipated supplies and office utilities.

 (q) Increased a reasonable amount due to rising postage prices and increased number of billings for special assessment and other notices.

 (r) Although Growth Projections, (Refer to Exh 1.3, line 4, column F) indicates a much higher percentage (146%) for future repairs and
 maintenance, Pineview West Water Company feel that they can adequately maintain the water system for $7,500 per year. The Division
 recommends an annual increase of $383, a 5.38% increase.

 (s) Adjustment to correct Depreciation Expense for 2008. Refer to Exh. 1.4, line 33, column P.

 (t) Adjustment to correct Contribution in Aid of Construction (CIAC) for 2008. Refer to Exh. 1.4, line 37, column P.

 (u) Total annual revenue from minimum billings plus overage charges. Refer to Exh. 1.7, lines 12 + 17 + 19, column D.

 (v) Power Costs are broken up into the same proportion of gallons projected to be used as calculated on Exh. 1.7, lines 30 and 31, column B.



20f528ed-9fe0-458c-9fee-efa017bc3b50.xls, Tab:1.2 INC STMT                           11/20/2010                                                                    6 of 20
Pineview West Water Company                                                                                                                    Docket No. 09-2438-01
Growth Projections                                                                                                                                         Exhibit 1.3
Year Ended December 31, 2008                                                                                                                               Mark Long
Summary
                                          A              B           C          D           E              F            G           H            I            J
                                                    [Based on Data per Annual Reports prepared by                                    Projected Amounts Using
                                                            Pineview West Water Company]                                                  2008 as the Base
                                                                                                    Total            Amount       Plus:        Plus:        Plus:
     Year:                              2004           2005       2006        2007         2008    Averages          Increase     1 Year      2 Years      3 Years
 1   Number of Customers                       47           47         49          54           58    -                    3            61           64           67
 2   Percent Increase or (Decrease)                         0%         4%         10%           7%        5%
 3   Repairs and Maintenance               $762         $1,967     $7,958     $23,070       $7,117                     10,391       $17,508      $43,070     $105,952
 4   Percent Increase or (Decrease)                       158%       305%        190%        (69%)     146%
 5   Total Operations Revenue          $ 15,066       $ 16,666   $ 17,945    $ 19,192      $27,345    -                 4,649       $31,994      $37,433      $43,797
 6   Percent Increase or (Decrease)                        11%         8%          7%          42%      17%
 7   Total Operations Expense          $ 22,295       $ 16,963   $ 28,975    $ 58,571      $46,840    -                14,989       $61,829      $81,614     $107,730
 8   Percent Increase or (Decrease)                      (24%)        71%        102%        (20%)      32%



      Comment:
      This exhibit only attempts to estimate future amounts based on historical data only. Other factors known to the Division may change these estimates and an
      explanation will be provided.




20f528ed-9fe0-458c-9fee-efa017bc3b50.xls, Tab:1.3 Grth Proj                   11/20/2010                                                                           7 of 20
Pineview West Water Company                                                                                            Docket No. 09-2438-01
Reconciliation of Plant and Equipment, Depreciation and Contribution in Aide of Construction                                        Exhibit 1.4
Year Ended December 31, 2008                                                                                                        Mark Long
Summary
                                                  A             B           C             D          E         F            G          H
                                                            Beginning            2004 Plant Accounts               2005 Plant Accounts
                                                             Balance                               Accum                             Accum
                                                              [from      Balance at    Annual    Reduction Balance at    Annual    Reduction
     Acct                                    Depreciation    Annual       end of    Reduction* through the  end of    Reduction* through the
      #              Account Name            Rate Applied    Report]       Year       for Year end of 2004   Year       for Year end of 2005
 1   301    Organization
 2   302    Franchises
 3   303    Land & Land Rights
 4   304    Structures & Improvements
 5   305    Collecting & Impounding Reservoirs
 6   306    Lake, River & Other Intakes
 7          Wells and Springs (CIAC)                                     $206,571     ($8,263)    ($8,263) $296,125     ($11,845)    ($20,108)
     307                                         4.00%       $219,666
 8          Wells and Springs (Investment)                                 13,095        (524)       (524)   13,095         (524)      (1,048)
 9   309    Supply Mains
10   310    Power Generation Equipment
11          Pumping Equipment (CIAC)                                                                          27,911      (1,396)      (1,396)
     311                                         5.00%         $20,176
12          Pumping Equipment (Investment)                                 20,176      (1,009)     (1,009)    20,176      (1,009)      (2,018)
13   320    Water Treatment equipment
            Distribution, Reservoirs &
14                                                                        113,920      (3,759)     (3,759)   160,503      (5,297)      (9,056)
            Standpipes (CIAC)
     330                                         3.30%       $129,590
            Distribution, Reservoirs &
15                                                                         15,670        (517)       (517)    15,670        (517)      (1,034)
            Standpipes (Investment)
            Transmission & Distribution
16
            Mains (CIAC)
     331                                         2.00%
            Transmission & Distribution
17
            Mains (Investment)
18 333      Services

      20f528ed-9fe0-458c-9fee-efa017bc3b50.xls, Tab:1.4 Dep & CIAC   11/20/2010                                                     8 of 20
                                                     A             B          C             D          E         F            G          H
                                                               Beginning           2004 Plant Accounts               2005 Plant Accounts
                                                                Balance                              Accum                             Accum
                                                                 [from     Balance at    Annual    Reduction Balance at    Annual    Reduction
     Acct                                       Depreciation    Annual      end of    Reduction* through the  end of    Reduction* through the
      #              Account Name               Rate Applied    Report]      Year       for Year end of 2004   Year       for Year end of 2005
19   334    Meters & Meter Installations
20   335    Hydrants
21   336    Backflow Prevention devices
22   339    Other Plant & Miscellaneous Equip
23   340    Office Furniture & Equipment
24   341    Transportation equipment
25   343    Tools, Shop & Garage Equipment
26   345    Power Operated Equipment
27   348    Other Tangible Plant

28   Total Plant accounts [from Annual Report]                  $369,432   $369,432                            $533,480
29   Total Annual Reduction                                                            ($14,072)                          ($20,588)
30   Total Accumulated Reduction                                                                   ($14,072)                          ($34,660)
31   Net Utility Plant in Service                                                                  $355,360                           $498,820

32   Amount of Plant Investment [from Annual Report]                         48,941                 $48,941      48,941                $48,941
33   Depreciation Expense                                                                (2,050)                            (2,050)
34   Accumulated Depreciation                                                                        (2,050)                            (4,100)
35   Net Amount of Plant Investment                                                                 $46,891                            $44,841

36   Amount of Plant Donated (CIAC) [from Annual Report]                    320,491                $320,491     484,539               $484,539
37   CIAC Amortization                                                                  (12,022)                           (18,538)
38   Accumulated CIAC Amortization                                                                  (12,022)                           (30,560)
39   Net Amount of Plant Donated (CIAC)                                                            $308,469                           $453,979




      20f528ed-9fe0-458c-9fee-efa017bc3b50.xls, Tab:1.4 Dep & CIAC     11/20/2010                                                     9 of 20
Pineview West Water Company
Reconciliation of Plant and Equipment, Depreciation and Contribution in Aide of Construction
Year Ended December 31, 2008
Summary
                                                  A             I          J          K         L           M           N
                                                                  2006 Plant Accounts               2007 Plant Accounts
                                                                                    Accum                             Accum
                                                          Balance at    Annual    Reduction  Balance      Annual    Reduction
     Acct                                    Depreciation  end of    Reduction* through the at end of Reduction* through the
      #              Account Name            Rate Applied   Year       for Year end of 2006    Year      for Year end of 2007
 1   301    Organization
 2   302    Franchises
 3   303    Land & Land Rights
 4   304    Structures & Improvements
 5   305    Collecting & Impounding Reservoirs
 6   306    Lake, River & Other Intakes
 7          Wells and Springs (CIAC)                        $296,125      ($11,845)   ($31,953) $296,125    ($11,845)   ($43,798)
     307                                         4.00%
 8          Wells and Springs (Investment)                    13,095          (524)     (1,572)   13,095        (524)     (2,096)
 9   309    Supply Mains
10   310    Power Generation Equipment
11          Pumping Equipment (CIAC)                          27,911        (1,396)     (2,792)    27,911     (1,396)     (4,188)
     311                                         5.00%
12          Pumping Equipment (Investment)                    20,176        (1,009)     (3,027)    20,176     (1,009)     (4,036)
13   320    Water Treatment equipment
            Distribution, Reservoirs &
14                                                           160,503        (5,297)    (14,353)   160,503     (5,297)    (19,650)
            Standpipes (CIAC)
     330                                         3.30%
            Distribution, Reservoirs &
15                                                            15,670          (517)     (1,551)    15,670       (517)     (2,068)
            Standpipes (Investment)
            Transmission & Distribution
16                                                           290,000        (5,800)     (5,800)   320,000     (6,400)    (12,200)
            Mains (CIAC)
     331                                         2.00%
            Transmission & Distribution
17
            Mains (Investment)
18 333      Services

      20f528ed-9fe0-458c-9fee-efa017bc3b50.xls, Tab:1.4 Dep & CIAC     11/20/2010                                                   10 of 20
                                                     A           I            J          K         L           M           N
                                                                     2006 Plant Accounts               2007 Plant Accounts
                                                                                       Accum                             Accum
                                                             Balance at    Annual    Reduction  Balance      Annual    Reduction
     Acct                                       Depreciation  end of    Reduction* through the at end of Reduction* through the
      #              Account Name               Rate Applied   Year       for Year end of 2006    Year      for Year end of 2007
19   334    Meters & Meter Installations
20   335    Hydrants
21   336    Backflow Prevention devices
22   339    Other Plant & Miscellaneous Equip
23   340    Office Furniture & Equipment
24   341    Transportation equipment
25   343    Tools, Shop & Garage Equipment
26   345    Power Operated Equipment
27   348    Other Tangible Plant

28   Total Plant accounts [from Annual Report]               $823,480                              $853,480
29   Total Annual Reduction                                                ($26,388)                          ($26,988)
30   Total Accumulated Reduction                                                       ($61,048)                          ($88,036)
31   Net Utility Plant in Service                                                      $762,432                           $765,444

32   Amount of Plant Investment [from Annual Report]           48,961                   $48,961      48,961                $48,961
33   Depreciation Expense                                                    (1,569)                            (1,548)
34   Accumulated Depreciation                                                            (5,669)                            (7,217)
35   Net Amount of Plant Investment                                                     $43,292                            $41,744

36   Amount of Plant Donated (CIAC) [from Annual Report] 774,519                       $774,519     804,519               $804,519
37   CIAC Amortization                                                      (24,819)                           (25,440)
38   Accumulated CIAC Amortization                                                      (55,379)                           (80,819)
39   Net Amount of Plant Donated (CIAC)                                                $719,140                           $723,700




      20f528ed-9fe0-458c-9fee-efa017bc3b50.xls, Tab:1.4 Dep & CIAC      11/20/2010                                                    11 of 20
Pineview West Water Company
Reconciliation of Plant and Equipment, Depreciation and Contribution in Aide of Construction
Year Ended December 31, 2008
Summary
                                                  A            O           P          Q
                                                                  2008 Plant Accounts
                                                                                    Accum
                                                           Balance      Annual    Reduction
     Acct                                    Depreciation at end of Reduction* through the
      #              Account Name            Rate Applied    Year      for Year end of 2008
 1   301    Organization
 2   302    Franchises
 3   303    Land & Land Rights
 4   304    Structures & Improvements
 5   305    Collecting & Impounding Reservoirs
 6   306    Lake, River & Other Intakes
 7          Wells and Springs (CIAC)                       $296,125       ($11,845)   ($55,643)
     307                                         4.00%
 8          Wells and Springs (Investment)                   13,095           (524)     (2,620)
 9   309    Supply Mains
10   310    Power Generation Equipment
11          Pumping Equipment (CIAC)                          32,082        (1,604)     (5,792)
     311                                         5.00%
12          Pumping Equipment (Investment)                    20,176        (1,009)     (5,045)
13   320    Water Treatment equipment
            Distribution, Reservoirs &
14                                                          160,503         (5,297)    (24,947)
            Standpipes (CIAC)
     330                                         3.30%
            Distribution, Reservoirs &
15                                                            15,670          (517)     (2,585)
            Standpipes (Investment)
            Transmission & Distribution
16                                                          335,000         (6,700)    (18,900)
            Mains (CIAC)
     331                                         2.00%
            Transmission & Distribution
17
            Mains (Investment)
18 333      Services

      20f528ed-9fe0-458c-9fee-efa017bc3b50.xls, Tab:1.4 Dep & CIAC     11/20/2010                 12 of 20
                                                     A          O             P          Q
                                                                     2008 Plant Accounts
                                                                                       Accum
                                                              Balance      Annual    Reduction
     Acct                                       Depreciation at end of Reduction* through the
      #              Account Name               Rate Applied    Year      for Year end of 2008
19   334    Meters & Meter Installations
20   335    Hydrants
21   336    Backflow Prevention devices
22   339    Other Plant & Miscellaneous Equip
23   340    Office Furniture & Equipment
24   341    Transportation equipment
25   343    Tools, Shop & Garage Equipment
26   345    Power Operated Equipment
27   348    Other Tangible Plant

28   Total Plant accounts [from Annual Report]               $872,651
29   Total Annual Reduction                                                ($27,496)
30   Total Accumulated Reduction                                                       ($115,532)
31   Net Utility Plant in Service                                                       $757,119

32   Amount of Plant Investment [from Annual Report]           53,132                   $53,132
33   Depreciation Expense                                                    (1,674)
34   Accumulated Depreciation                                                            (8,891)
35   Net Amount of Plant Investment                                                     $44,241

36   Amount of Plant Donated (CIAC) [from Annual Report] 819,519                       $819,519
37   CIAC Amortization                                                      (25,822)
38   Accumulated CIAC Amortization                                                     (106,641)
39   Net Amount of Plant Donated (CIAC)                                                $712,878




      20f528ed-9fe0-458c-9fee-efa017bc3b50.xls, Tab:1.4 Dep & CIAC      11/20/2010                  13 of 20
Pineview West Water Company                                                                                               Exhibit 1.5
Ratebase Analysis                                                                                            Docket No. 09-2438-01
Year Ended December 31, 2008                                                                                            Mark Long
Summary
                                                           A                   B             C
                                                    Company Proposed                       Division
                                                       Ratebase [from                      Proposed
     Description                                      Annual Reports]       Adjustments     Ratebase    Reference

 1 Utility Plant In Service                                  $ 872,651              $0     $ 872,651
 2 Accumulated Depreciation/Amortization                     ( 125,446)          9,914     ( 115,532)   Exh. 1.4, line 30, column Q
 3 Net Utility Plant In Service                              $ 747,205         $ 9,914     $ 757,119

 4   Customer Deposits                                              $0              $0          $0
 5   Contributions In Aid Of Construction                            0       ( 819,519) ( 819,519)      Exh. 1.4, line 36, column Q
 6   Accum. Amort. CIAC                                              0         106,641     106,641      Exh. 1.4, line 38, column Q
 7   Cash Working Capital *                                      7,303             954       8,257
 8   Net Working Capital                                       $ 7,303      ($ 711,924) ($ 704,621)

 9 Total Ratebase [3 + 8]                                    $ 754,508      ($ 702,010)     $ 52,498


 *   Cash Working Capital Calculation:                                              $0
10   Total Operations & Maintenance Expense                   $ 74,386           7,737      $ 82,123    Exh 1.2, line 47, column G
11   Less: Purchased Water                                    ( 15,150)              0      ( 15,150)
12   Adjusted Total Operations & Maintenance Exp.             $ 59,236         $ 7,737      $ 66,973

   Cash Working Capitol to allow for 45 days of
13 cash on hand [line 12 X (45/365)]
                                                               $ 7,303             $ 954     $ 8,257




20f528ed-9fe0-458c-9fee-efa017bc3b50.xls, Tab:1.5 RATEBASE     11/20/2010                                                      14 of 20
Pineview West Water Company                                                                           Exhibit 1.6
Revenue Requirements                                                                   Docket No. 09-2438-01
Year Ended December 31, 2008                                                                      Mark Long
Summary
                                                        A
   Description                                       Amount        Reference
 1 Rate Base                                          $ 52,498     Exh 1.5, line 9
 2 Rate Of Return On Investment                          0.00% (a)
 3 Return Required [1 x 2]                                  $0

 4 Estimated Federal and State Taxes                           $ 0 (b)
 5 Total Return Required [3 + 4]                               $0


     Operating Expenses, Depreciation, CIAC
 6                                                    $ 82,123           Exh 1.2, line 54, column D
     Amortization and Estimated Regulatory Fees
 7 Revenue Requirement [5 + 6]                        $ 82,123


(a) Rate of Return is a function of the return on the company's investment in the water company and the
    interest rate of the outstanding debt of the water company. Because the Company is organized as a
    mutual nonprofit organization the return on the company's investment is zero and because the company
    has no debt the rate of return is zero percent (0%).



(b) Tax Calculation

8 Approximate federal tax rate                             15%
9 Approximate state tax rate                                5%
10 Total tax rate [11 + 12]                                20%

11 Tax gross up factor [line 13 ÷ (1 - line 13)]           0.25

   Estimated Federal and State Tax Obligation
12 [line 3 X line 14]
                                                                $0




                                                  11/20/2010
20f528ed-9fe0-458c-9fee-efa017bc3b50.xls, Tab:1.6 Rev Req                                                 15 of 20
Pineview West Water Company                                                                                                                                                Exhibit 1.7
Rate Design                                                                                                                                                 Docket No. 09-2438-01
Year Ended December 31, 2008                                                                                                                                           Mark Long
Summary
                                                                  A          B                 C            D
    Description                                                                                             Amounts            References
  1 Annual Revenue Requirement                                                                              $ 82,123         Exh 1.6, line 7, column A

      Revenue Generated by Non-Water Sales:            Connections             Rate           # Months      Amount
  2   Stand-by Fees                                             54            $ 20     *        12         $ 12,960          See line 28, column D below, [line 28 X 54 X 12]
  3   One-Time Service Connection Fees                           3           3,500                           10,500          Exh 1.2, line 7, column B
  4   Connection Fees                                            3             100                              900          Exh 1.2, line 8, column D
  5   Secondary/irrigation water revenues                        0               0                            5,300          Per 2008 Annual Report
  6   Annual Revenue Generated by Non-Water Sales [2 + 3 + 4 + 5]                                          $ 29,660

      Revenue From Minimum Billings from Water Usage
  7   Number of Projected Customers in 2009                           61                                                     Exh. 1.3, line 1, column H
  8   Monthly Minimum Bill from Water Usage Rate                             $ 35.00
 8a   Monthly Minimum Bill from Water Usage Rate                             $ 34.53
  9   Monthly Minimum Usage Allowance per Customer              $ 7,500.00                                                   Proposal from Pineview Water
 10   Monthly Minimum Billing Amount [7 X 8]                                                  $ 2,135
                                                                                                                       (a)      Fixed
 11 Number of Billing Periods                                                                  12                              Expenses
 12 Annual Revenue From Minimum Billings from Water Usage [10 X 11]                                        $ 25,620              $ 25,277     Exh 1.2, line 47, column E

      Revenue from Depreciation and Amortization of CIAC of Projected Customers
 13   Number of Projected Customers in 2009                        61
 14   Monthly Portion of the Depreciation and Amortization of CIAC     $ 20.00 *                                             See line 29, column D below
 15   Monthly Billing Amount [13 X 14]                                                 $ 1,220
 16   Number of Billing Periods                                                         12
 17   Annual Revenue from Depreciation and Amortization of CIAC of Projected Customers                     $ 14,640
        [15 X 16]

 18 Total Monthly Minimum Bill [8 + 14]                                      $ 55.00            $7.33 (Cost per 1,000 gallons)




20f528ed-9fe0-458c-9fee-efa017bc3b50.xls, Tab:1.7 RATE Design                    11/20/2010                                                                           16 of 20
Pineview West Water Company                                                                                                                                       Exhibit 1.7
Rate Design                                                                                                                                            Docket No. 09-2438-01
Year Ended December 31, 2008                                                                                                                                      Mark Long
Summary

 19 Revenue From Overage Billings                                                                          $ 12,538 (b)

20 Cost Per 1,000 Gallons                                                       $ 5.00
20a Cost per 1,000 Gallons                                                      $ 4.87

 21 Total Revenue [6 + 12 + 17 + 19]                                                                       $ 82,458

 22    Projected Annual Amount Over/(Under) Earned [21 - 1]                                                   $ 335

  *   Depreciation and Amortization of CIAC                 Annual Amts                        # Months    Per Month          References
 23   Depreciation Expense                                      $ 1,674                                                   Exh 1.4, line 33, column P
 24   Amortization of CIAC                                       25,822                                                   Exh 1.4, line 37, column P
 25   Total Annual Depreciation & Amortization of CIAC         $ 27,496

 26 Number of Standby Customers                                       54                                                  Per 2008 Annual Reports
 27 Number of Projected Customers Served                              61                                                  Per 2008 Annual Reports
 28 Number of Standby and Customers Served                           115

    Total Depreciation and Amortization per
 29 Customer. (Standby Fees) : [25 ÷ 28]                           $ 240                         12            $ 20


      Projected Summary of Usage and Billings
                                                                Gallons     % of Total          Billing
 30 Totals Through minimum Usage Allowance                      3,330,043         57%           $ 25,620
 31 Total Through Overage Gallons (>7,500)                      2,507,600         43%             12,538
 32 Totals                                                      5,837,643        100%           $ 38,158




20f528ed-9fe0-458c-9fee-efa017bc3b50.xls, Tab:1.7 RATE Design                     11/20/2010                                                                   17 of 20
Pineview West Water Company                                                                                                                                                Exhibit 1.7
Rate Design                                                                                                                                                    Docket No. 09-2438-01
Year Ended December 31, 2008                                                                                                                                              Mark Long
Summary
       Footnotes:

       (a) Part of calculating the rate base is ensuring that the minimum billing amount will cover the fixed costs as calculated in Exh. 1.2, line 47, column E. The more
       connections that a water company has the easier it is to spread the fixed costs among all of the users. Unfortunately, Pineview West Water Company has relatively few
       connections to spread the fixed costs among creating a relatively high minimum charge.

       (b) The remaining revenue needed to meet the annual revenue requirement as calculated in Exh. 1.6, line 7, column A is from the overage billings. The amount required to be
       charged per thousand gallons is calculated by using the past 12 months water usage amounts as a basis for future use, making certain adjustments (see below), and
       determining what overage billing amount is required to meet the revenue requirements.

       Comments:
       These figures are based on the water consumption for the last 12 months. To project the consumption and billings more accurately for 2009, the following allowances were
       made in the 2009 model:
       1. Those connections without a full year's history were considered to use the maximum minimum amount. i.e. 7,500 gallons per month.
       2. The two connections handling the landscape watering that were previously using large amounts of water are now using secondary water and the annual consumption for
       these two (2) connections was decreased to more accurately represent future usage.




20f528ed-9fe0-458c-9fee-efa017bc3b50.xls, Tab:1.7 RATE Design                     11/20/2010                                                                            18 of 20
Pineview West Water Company                                                                                                                                                                                                                Exhibit 1.8
Operating Expenses Advanced' Account Excerpt from the General Ledger provided by Pineview                                                                                                                                   Docket No. 09-2438-01
Year Ended December 31, 2008                                                                                                                                                                                                           Mark Long

7:44 PMPineview West Water Company
  05/11/09General Ledger
  Accrual BasisAs of December 31, 2008
                                           Type            Date              Num                         Name                                                Memo                                          Split               Amount         Balance
Operating Expenses Advanced                                                                                                                                                                                                                   -40,088.85
            Brockbank                                                                                                                                                                                                                          -8,650.00   *
                                    General Journal      11/10/2008     14                  Nathan Brockbank         pd with VISA card                                                          Ogden City Water Fees          -6,000.00      -14,650.00
                                    Check                11/12/2008     3140                Bankcard Center          paid to Nate's VISA card for Ogden City Water Charge made 11-11-08 $6000   NEW water acct #6212            4,000.00      -10,650.00
                                    General Journal      11/18/2008     13                                                                                                                      Legal & Professional Fees      -2,500.00      -13,150.00
            Total Brockbank                                                                                                                                                                                                    -4,500.00      -13,150.00


            Titan Dev.                                                                                                                                                                                                                         -8,239.70
                                    Deposit              02/15/2008                         TITAN DEVELOPMENT        Deposit                                                                    NEW water acct #6212             -500.00       -8,739.70
                                    Deposit              02/18/2008                         TITAN DEVELOPMENT        Deposit                                                                    NEW water acct #6212          -10,000.00      -18,739.70
                                    Deposit              03/21/2008                         TITAN DEVELOPMENT        Deposit                                                                    NEW water acct #6212             -500.00      -19,239.70
                                    General Journal      04/18/2008     5                   TITAN DEVELOPMENT        SPRING INVOICES-1st BYLAWS AND MEETING NOTICE                              Postage                           -73.70      -19,313.40
                                    General Journal      06/09/2008     7                   TITAN DEVELOPMENT        2nd BYLAWS                                                                 Postage                           -73.70      -19,387.10
                                    General Journal      07/25/2008     8                   TITAN DEVELOPMENT        SUMMER INVOICES                                                            Postage                           -22.26      -19,409.36
                                    General Journal      10/20/2008     12                                           58 Billings for summer culinary and secondary                              Postage                           -38.22      -19,447.58
            Total Titan Dev.                                                                                                                                                                                                  -11,207.88      -19,447.58


            Pineview Est.                                                                                                                                                                                                                     -13,366.65
                                    Deposit              02/26/2008                         PINEVIEW ESTATES LLC     Deposit                                                                    NEW water acct #6212           -3,500.00      -16,866.65
                                    Deposit              04/14/2008                         PINEVIEW ESTATES LLC     modified 12-4-08                                                           NEW water acct #6212             -750.00      -17,616.65
                                    Deposit              05/08/2008                         PINEVIEW ESTATES LLC     Deposit                                                                    NEW water acct #6212             -166.00      -17,782.65
                                    Check                06/04/2008     3122                Rocky Mountain Power     70812388-021-1 Crimson Ridge upper gate                                    NEW water acct #6212                6.79      -17,775.86
                                    Check                06/18/2008     3124                W.R. WHITE SUPPLY        new hydrant for Lot 35 snowplow damage by Alpine design Pineview Expense   NEW water acct #6212             244.25       -17,531.61
                                    Check                07/17/2008     3130                S & S Excavating, Inc.   replace broken fire hydrant Lot 35 CR                                      NEW water acct #6212             430.00       -17,101.61
            Total Pineview Est.                                                                                                                                                                                                -3,734.96      -17,101.61


            No. Eden                                                                                                                                                                                                                0.00       -9,832.50
            Total No. Eden                                                                                                                                                                                                                     -9,832.50


                                                        Total Operating Expenses Advanced                                                                                                                                     -19,442.84      -59,531.69



            Operating Expenses Advanced - Other                                                                                                                                                                                                    0.00
                                    Bill                 12/04/2008     debt to date        Pineview Estates                                                                                    Accounts Payable               17,101.61      17,101.61
                                    Bill                 12/04/2008     debt to date        North Eden Acres LLC                                                                                Accounts Payable                9,832.50      26,934.11
                                    Bill                 12/04/2008     debt to date        Nate Brockbank                                                                                      Accounts Payable               13,150.00      40,084.11
                                    Bill                 12/04/2008     debt to date        Titan Dev.               water systems parts purchased by Paul S.                                   Accounts Payable               19,447.58      59,531.69
            Total Operating Expenses Advanced - Other                                                                                                                                                                          59,531.69      59,531.69
Total Operating Expenses Advanced                                                                                                                                                                                              40,088.85           0.00




* The general ledger at the end of 2007 for 'Brockbank' which shows the entry for the beginning amount of $8,650 is as follows:

Operating Expenses Advanced
            Brockbank                                                                                                                                                                                                                              0.00
                                    Deposit              10/17/2007                         Nathan Brockbank         Deposit                                                                    NEW water acct #6212           -8,650.00       -8,650.00
            Total Brockbank                                                                                                                                                                                                    -8,650.00       -8,650.00




20f528ed-9fe0-458c-9fee-efa017bc3b50.xls1.8 Gen Ledger                                                                         11/20/2010                                                                                                               19 of 20
                                                         M inimum Gallons       6,000                6,000                  6,000                          6,000
                                                         M inimum Charge      $ 15.00              $ 15.00                $ 15.00                    $     15.00
                                                         Overage per 1,000    $ 2.50               $ 2.50                 $ 2.50                     $      2.50
                                                         M onths in Billing          3                    6                      3                              3                                M onths in Billing                   6                                                               3                                                                           3
                                                                                          Usage                  Usage                   Usage                                                    Usage                                                                             Usage                                                                      Usage                                                                                                             Minimu
                                                                                         Oct-07                 Apr-08                   Jul-08                      Actual                      Oct-07      Minimum        Overage                      Minimum     Overage       Apr-08     Minimum      Overage                  Minimum      Overage      Jul-08      Minimum      Overage                    Minimum    Overage                                    Total       m       Overage      Total      Minimum      Overage
                                                                                          thru                   thru                      thru                      Usage                         thru        gallons      Gallons           Total       Billing     Billing       thru       gallons     Gallons       Total       Billing      Billing       thru       gallons     Gallons         Total       Billing     Billing                                  Usage     Usage      Usage      Billings     Billings     Billings      Total
         Customer          Address                       Lot Number                      Mar-08                 Jun-08                  S ept-08                    Amounts      Total Actuals   Mar-08           used       used             Billing     Portion     Portion      Jun-08       used        used         Billing     Portion      Portion     S ept-08      used        used          Billing      Portion     Portion                                 Amounts   Amounts    Amounts    Proposed      Proposed    Proposed       Actuals
  1      Dougherty         490 N 5100 E                  Pineview 2                       11,760   $    90.00     7,450   $    45.00         7,510   $     45.00       26,720    $      180.00     11,760          11,760           0     $     210.00   $ 210.00    $      -         7,450        7,450           0   $ 105.00     $ 105.00     $      -        7,510         7,510           0     $ 105.00     $ 105.00   $       -                                  26,720    26,720          -    $ 420.00     $ 420.00     $      -     $ 180.00     $ 240.00        233.33%
  2      Achelis           440 N 5100 E                  Pineview 3                        6,390   $    90.00     1,240   $    45.00         3,440   $     45.00       11,070    $      180.00      6,390           6,390           0     $     210.00   $ 210.00    $      -         1,240        1,240           0   $ 105.00     $ 105.00     $      -        3,440         3,440           0     $ 105.00     $ 105.00   $       -                                  11,070    11,070          -    $ 420.00     $ 420.00     $      -     $ 180.00     $ 240.00        233.33%
  3      Kimball           480 N 5100 E                  Pineview 4                       14,040   $    90.00     8,710   $    45.00         9,350   $     45.00       32,100    $      180.00     14,040          14,040           0     $     210.00   $ 210.00    $      -         8,710        8,710           0   $ 105.00     $ 105.00     $      -        9,350         9,350           0     $ 105.00     $ 105.00   $       -                                  32,100    32,100          -    $ 420.00     $ 420.00     $      -     $ 180.00     $ 240.00        233.33%
  4      M itchell         520 N 5100 E                  Pineview 5                       17,220   $    90.00    22,650   $    56.63        47,400   $    118.50       87,270    $      265.13     17,220          17,220           0     $     210.00   $ 210.00    $      -        22,650       22,500         150   $ 105.75     $ 105.00     $     0.75     47,400        22,500      24,900     $ 229.50     $ 105.00   $ 124.50      5.0000000   $ 24,900.00      87,270    62,220     25,050    $ 545.25     $ 420.00     $ 125.25     $ 265.13     $ 280.13        205.66%
  5      Hart              560 N 5100 E                  Pineview 6                          200   $    90.00       690   $    45.00           500   $     45.00        1,390    $      180.00        200             200           0     $     210.00   $ 210.00    $      -           690          690           0   $ 105.00     $ 105.00     $      -          500           500           0     $ 105.00     $ 105.00   $       -                 $2,614,500.00     1,390     1,390          -    $ 420.00     $ 420.00     $      -     $ 180.00     $ 240.00        233.33%
  6      Eccles            439 - Hwy 162                 Pineview 7                       56,450   $   141.13    23,590   $    58.98        38,180   $     95.45      118,220    $      295.55     56,450          45,000      11,450     $     267.25   $ 210.00    $ 57.25         23,590       22,500       1,090   $ 110.45     $ 105.00     $     5.45     38,180        22,500      15,680     $ 183.40     $ 105.00   $ 78.40                                   118,220    90,000     28,220    $ 561.10     $ 420.00     $ 141.10     $ 295.55     $ 265.55        189.85%
   7     Wilkerson         451 N Radford Lane 4          Pineview 8                       13,140   $    90.00    11,040   $    45.00         9,460   $     45.00       33,640    $      180.00     13,140          13,140           0     $     210.00   $ 210.00    $      -        11,040       11,040           0   $ 105.00     $ 105.00     $      -        9,460         9,460           0     $ 105.00     $ 105.00   $       -                 $   24,900.00    33,640    33,640          -    $ 420.00     $ 420.00     $      -     $ 180.00     $ 240.00        233.33%
   8     Gottfredson       473 N Radford Lane            Pineview 9                       16,290   $    90.00     6,210   $    45.00         8,740   $     45.00       31,240    $      180.00     16,290          16,290           0     $     210.00   $ 210.00    $      -         6,210        6,210           0   $ 105.00     $ 105.00     $      -        8,740         8,740           0     $ 105.00     $ 105.00   $       -                                  31,240    31,240          -    $ 420.00     $ 420.00     $      -     $ 180.00     $ 240.00        233.33%
   9     Stuivenvolt       505 N Radford Lane            Pineview 10                         970   $    90.00       160   $    45.00           650   $     45.00        1,780    $      180.00        970             970           0     $     210.00   $ 210.00    $      -           160          160           0   $ 105.00     $ 105.00     $      -          650           650           0     $ 105.00     $ 105.00   $       -                 $       22.50     1,780     1,780          -    $ 420.00     $ 420.00     $      -     $ 180.00     $ 240.00        233.33%
  10     Sadona            533 N Radford Lane            Pineview 11                      28,430   $    90.00    10,340   $    45.00        11,870   $     45.00       50,640    $      180.00     28,430          28,430           0     $     210.00   $ 210.00    $      -        10,340       10,340           0   $ 105.00     $ 105.00     $      -       11,870        11,870           0     $ 105.00     $ 105.00   $       -                 $      123.00    50,640    50,640          -    $ 420.00     $ 420.00     $      -     $ 180.00     $ 240.00        233.33%
  11     Roundy            559 N Radford Lane            Pineview 12                       6,710   $    90.00     2,460   $    45.00         1,780   $     45.00       10,950    $      180.00      6,710           6,710           0     $     210.00   $ 210.00    $      -         2,460        2,460           0   $ 105.00     $ 105.00     $      -        1,780         1,780           0     $ 105.00     $ 105.00   $       -                                  10,950    10,950          -    $ 420.00     $ 420.00     $      -     $ 180.00     $ 240.00        233.33%
  12     Nelson J          641 N Radford Lane            Pineview 14                      30,520   $    90.00    14,200   $    45.00        19,800   $     49.50       64,520    $      184.50     30,520          30,520           0     $     210.00   $ 210.00    $      -        14,200       14,200           0   $ 105.00     $ 105.00     $      -       19,800        19,800           0     $ 105.00     $ 105.00   $       -                     1.9036145    64,520    64,520          -    $ 420.00     $ 420.00     $      -     $ 184.50     $ 235.50        227.64%
  13     Beckstrom         695 N Radford Lane            Pineview 15                      32,600   $    90.00    12,790   $    45.00        16,230   $     45.00       61,620    $      180.00     32,600          32,600           0     $     210.00   $ 210.00    $      -        12,790       12,790           0   $ 105.00     $ 105.00     $      -       16,230        16,230           0     $ 105.00     $ 105.00   $       -                                  61,620    61,620          -    $ 420.00     $ 420.00     $      -     $ 180.00     $ 240.00        233.33%
  14     May/Allen G       696 N Radford Lane            Pineview 16                       2,780   $    90.00     4,270   $    45.00        12,550   $     45.00       19,600    $      180.00      2,780           2,780           0     $     210.00   $ 210.00    $      -         4,270        4,270           0   $ 105.00     $ 105.00     $      -       12,550        12,550           0     $ 105.00     $ 105.00   $       -                     0.0444444    19,600    19,600          -    $ 420.00     $ 420.00     $      -     $ 180.00     $ 240.00        233.33%
  15     Allman            652 N Radford Lane            Pineview 17                      28,140   $    90.00    11,660   $    45.00        58,930   $    147.33       98,730    $      282.33     28,140          28,140           0     $     210.00   $ 210.00    $      -        11,660       11,660           0   $ 105.00     $ 105.00     $      -       58,930        22,500      36,430     $ 287.15     $ 105.00   $ 182.15                                   98,730    62,300     36,430    $ 602.15     $ 420.00     $ 182.15     $ 282.33     $ 319.83        213.28%
  16     Burke             5167 Yacht Club Dr            Pineview 18                      19,960   $    90.00    75,700   $   189.25        11,030   $     45.00      106,690    $      324.25     19,960          19,960           0     $     210.00   $ 210.00    $      -        75,700       22,500      53,200   $ 371.00     $ 105.00     $ 266.00       11,030        11,030           0     $ 105.00     $ 105.00   $       -                 $       42.83   106,690    53,490     53,200    $ 686.00     $ 420.00     $ 266.00     $ 324.25     $ 361.75        211.57%
  17     Rowland           5195 Yacht Club Dr            Radford Hills 1                  38,310   $    95.78    17,410   $    45.00        19,320   $     48.30       75,040    $      189.08     38,310          38,310           0     $     210.00   $ 210.00    $      -        17,410       17,410           0   $ 105.00     $ 105.00     $      -       19,320        19,320           0     $ 105.00     $ 105.00   $       -                                  75,040    75,040          -    $ 420.00     $ 420.00     $      -     $ 189.08     $ 230.93        222.13%
  18     Nelson G          624 Yacht Club Dr             Radford Hills 2                  50,730   $   126.83    17,380   $    45.00        21,570   $     53.93       89,680    $      225.75     50,730          45,000       5,730     $     238.65   $ 210.00    $ 28.65         17,380       17,380           0   $ 105.00     $ 105.00     $      -       21,570        21,570           0     $ 105.00     $ 105.00   $       -                                  89,680    83,950      5,730    $ 448.65     $ 420.00     $ 28.65      $ 225.75     $ 222.90        198.74%
  19     Hancock           5188 Yacht Club Dr            Radford Hills 3                   3,330   $    90.00     5,050   $    45.00         7,870   $     45.00       16,250    $      180.00      3,330           3,330           0     $     210.00   $ 210.00    $      -         5,050        5,050           0   $ 105.00     $ 105.00     $      -        7,870         7,870           0     $ 105.00     $ 105.00   $       -                                  16,250    16,250          -    $ 420.00     $ 420.00     $      -     $ 180.00     $ 240.00        233.33%
  20     Wood              719 N Hwy 162                 Radford Hills 4                  71,120   $   177.80    25,320   $    63.30        52,930   $    132.33      149,370    $      373.43     71,120          45,000      26,120     $     340.60   $ 210.00    $ 130.60        25,320       22,500       2,820   $ 119.10     $ 105.00     $ 14.10        52,930        22,500      30,430     $ 257.15     $ 105.00   $ 152.15                                  149,370    90,000     59,370    $ 716.85     $ 420.00     $ 296.85     $ 373.43     $ 343.43        191.97%
  21     Griffin           741 N Hwy 162                 Radford Hills 5                   2,770   $    90.00     2,850   $    45.00        22,290   $     55.73       27,910    $      190.73      2,770           2,770           0     $     210.00   $ 210.00    $      -         2,850        2,850           0   $ 105.00     $ 105.00     $      -       22,290        22,290           0     $ 105.00     $ 105.00   $       -                                  27,910    27,910          -    $ 420.00     $ 420.00     $      -     $ 190.73     $ 229.28        220.21%
  22     Reiss             765 N Hwy 162                 Radford Hills 6                  15,590   $    90.00     2,500   $    45.00         4,410   $     45.00       22,500    $      180.00     15,590          15,590           0     $     210.00   $ 210.00    $      -         2,500        2,500           0   $ 105.00     $ 105.00     $      -        4,410         4,410           0     $ 105.00     $ 105.00   $       -                                  22,500    22,500          -    $ 420.00     $ 420.00     $      -     $ 180.00     $ 240.00        233.33%
  23     Reeder            787 N Hwy 162                 Radford Hills 7                  24,620   $    90.00    10,210   $    45.00        11,420   $     45.00       46,250    $      180.00     24,620          24,620           0     $     210.00   $ 210.00    $      -        10,210       10,210           0   $ 105.00     $ 105.00     $      -       11,420        11,420           0     $ 105.00     $ 105.00   $       -                                  46,250    46,250          -    $ 420.00     $ 420.00     $      -     $ 180.00     $ 240.00        233.33%
  24     Bachman           748 N Radford Lane            Radford Hills 8                  18,760   $    90.00    12,000   $    45.00        61,570   $    153.93       92,330    $      288.93     18,760          18,760           0     $     210.00   $ 210.00    $      -        12,000       12,000           0   $ 105.00     $ 105.00     $      -       61,570        22,500      39,070     $ 300.35     $ 105.00   $ 195.35                                   92,330    53,260     39,070    $ 615.35     $ 420.00     $ 195.35     $ 288.93     $ 326.43        212.98%
  25     Buxton            720 N Radford Lane            Radford Hills 9                  46,360   $   115.90    12,740   $    45.00        11,990   $     45.00       71,090    $      205.90     46,360          45,000       1,360     $     216.80   $ 210.00    $     6.80      12,740       12,740           0   $ 105.00     $ 105.00     $      -       11,990        11,990           0     $ 105.00     $ 105.00   $       -                                  71,090    69,730      1,360    $ 426.80     $ 420.00     $     6.80   $ 205.90     $ 220.90        207.29%
  26     Wheeler           709 N Radford Lane            Radford Hills 10                 58,660   $   146.65    37,200   $    93.00     123,790     $    309.48      219,650    $      549.13     58,660          45,000      13,660     $     278.30   $ 210.00    $ 68.30         37,200       22,500      14,700   $ 178.50     $ 105.00     $ 73.50       123,790        22,500     101,290     $ 611.45     $ 105.00   $ 506.45                                  219,650    90,000    129,650    $ 1,068.25   $ 420.00     $ 648.25     $ 549.13     $ 519.13        194.54%
  27     M artin           715 Yacht Club Dr             Radford Hills 12                  1,520   $    90.00     3,230   $    45.00        15,060   $     45.00       19,810    $      180.00      1,520           1,520           0     $     210.00   $ 210.00    $      -         3,230        3,230           0   $ 105.00     $ 105.00     $      -       15,060        15,060           0     $ 105.00     $ 105.00   $       -                                  19,810    19,810          -    $ 420.00     $ 420.00     $      -     $ 180.00     $ 240.00        233.33%
  28     Epley             733 Yacht Club Dr             Radford Hills 13                 30,920   $    90.00     4,910   $    45.00         7,620   $     45.00       43,450    $      180.00     30,920          30,920           0     $     210.00   $ 210.00    $      -         4,910        4,910           0   $ 105.00     $ 105.00     $      -        7,620         7,620           0     $ 105.00     $ 105.00   $       -                                  43,450    43,450          -    $ 420.00     $ 420.00     $      -     $ 180.00     $ 240.00        233.33%
  29     Allen K           761 Yacht Club Dr             Radford Hills 14                 44,190   $   110.48    15,460   $    45.00        20,960   $     52.40       80,610    $      207.88     44,190          44,190           0     $     210.00   $ 210.00    $      -        15,460       15,460           0   $ 105.00     $ 105.00     $      -       20,960        20,960           0     $ 105.00     $ 105.00   $       -                                  80,610    80,610          -    $ 420.00     $ 420.00     $      -     $ 207.88     $ 212.13        202.04%
  30     Forbes            692 Yacht Club Dr             Radford Hills 15                 39,970   $    99.93    14,440   $    45.00        23,120   $     57.80       77,530    $      202.73     39,970          39,970           0     $     210.00   $ 210.00    $      -        14,440       14,440           0   $ 105.00     $ 105.00     $      -       23,120        22,500         620     $ 108.10     $ 105.00   $      3.10                                77,530    76,910        620    $ 423.10     $ 420.00     $     3.10   $ 202.73     $ 220.38        208.71%
  31     Hirschi           720 Yacht Club Dr             Radford Hills 16                 52,540   $   131.35    20,110   $    50.28        33,170   $     82.93      105,820    $      264.55     52,540          45,000       7,540     $     247.70   $ 210.00    $ 37.70         20,110       20,110           0   $ 105.00     $ 105.00     $      -       33,170        22,500      10,670     $ 158.35     $ 105.00   $ 53.35                                   105,820    87,610     18,210    $ 511.05     $ 420.00     $ 91.05      $ 264.55     $ 246.50        193.18%
  32     Burrows           746 Yacht Club Dr             Radford Hills 17                 40,810   $   102.03    18,270   $    45.68        20,790   $     51.98       79,870    $      199.68     40,810          40,810           0     $     210.00   $ 210.00    $      -        18,270       18,270           0   $ 105.00     $ 105.00     $      -       20,790        20,790           0     $ 105.00     $ 105.00   $       -                                  79,870    79,870          -    $ 420.00     $ 420.00     $      -     $ 199.68     $ 220.33        210.34%
  33     Cole              772 Yacht Club Dr             Radford Hills 18                 18,840   $    90.00     9,250   $    45.00        10,100   $     45.00       38,190    $      180.00     18,840          18,840           0     $     210.00   $ 210.00    $      -         9,250        9,250           0   $ 105.00     $ 105.00     $      -       10,100        10,100           0     $ 105.00     $ 105.00   $       -                                  38,190    38,190          -    $ 420.00     $ 420.00     $      -     $ 180.00     $ 240.00        233.33%
  34     Strange           809 Yacht Club Dr             Radford Hills 23                  6,550   $    90.00       760   $    45.00           970   $     45.00        8,280    $      180.00      6,550           6,550           0     $     210.00   $ 210.00    $      -           760          760           0   $ 105.00     $ 105.00     $      -          970           970           0     $ 105.00     $ 105.00   $       -                                   8,280     8,280          -    $ 420.00     $ 420.00     $      -     $ 180.00     $ 240.00        233.33%
  35     Diamonti          835 Yacht Club Dr             Radford Hills 24                 38,000   $    95.00    54,190   $   135.48     210,180     $    525.45      302,370    $      755.93     38,000          38,000           0     $     210.00   $ 210.00    $      -        54,190       22,500      31,690   $ 263.45     $ 105.00     $ 158.45      210,180        22,500     187,680     $ 1,043.40   $ 105.00   $ 938.40                                  302,370    83,000    219,370    $ 1,516.85   $ 420.00     $ 1,096.85   $ 755.93     $ 760.93        200.66%
  36     M iles            857 Yacht Club Dr             Radford Hills 25                 50,550   $   126.38    21,070   $    52.68     135,960     $    339.90      207,580    $      518.95     50,550          45,000       5,550     $     237.75   $ 210.00    $ 27.75         21,070       21,070           0   $ 105.00     $ 105.00     $      -      135,960        22,500     113,460     $ 672.30     $ 105.00   $ 567.30                                  207,580    88,570    119,010    $ 1,015.05   $ 420.00     $ 595.05     $ 518.95     $ 496.10        195.60%
  37     Reid/Mauro        883 Yacht Club Dr             Radford Hills 26                     90   $    90.00       650   $    45.00           590   $     45.00        1,330    $      180.00         90              90           0     $     210.00   $ 210.00    $      -           650          650           0   $ 105.00     $ 105.00     $      -          590           590           0     $ 105.00     $ 105.00   $       -                                   1,330     1,330          -    $ 420.00     $ 420.00     $      -     $ 180.00     $ 240.00        233.33%
  38     L. Larkin         839 Hwy 162                   Radford Hills 28                 52,490   $   131.23    25,020   $    62.55        29,520   $     73.80      107,030    $      267.58     52,490          45,000       7,490     $     247.45   $ 210.00    $ 37.45         25,020       22,500       2,520   $ 117.60     $ 105.00     $ 12.60        29,520        22,500       7,020     $ 140.10     $ 105.00   $ 35.10                                   107,030    90,000     17,030    $ 505.15     $ 420.00     $ 85.15      $ 267.58     $ 237.58        188.79%
  39     Deputy            912 Yacht Club Dr             Radford Hills 30                  5,710   $    90.00     2,560   $    45.00         7,280   $     45.00       15,550    $      180.00      5,710           5,710           0     $     210.00   $ 210.00    $      -         2,560        2,560           0   $ 105.00     $ 105.00     $      -        7,280         7,280           0     $ 105.00     $ 105.00   $       -                                  15,550    15,550          -    $ 420.00     $ 420.00     $      -     $ 180.00     $ 240.00        233.33%
  40     Richards          948 Yacht Club Dr             Radford Hills 31                 28,030   $    90.00    13,610   $    45.00             0   $     45.00       41,640    $      180.00     28,030          28,030           0     $     210.00   $ 210.00    $      -        13,610       13,610           0   $ 105.00     $ 105.00     $      -             0            0           0     $ 105.00     $ 105.00   $       -                                  41,640    41,640          -    $ 420.00     $ 420.00     $      -     $ 180.00     $ 240.00        233.33%
  41     Nietert           970 Yacht Club Dr             Radford Hills 32                 64,220   $   160.55    21,460   $    53.65        26,700   $     66.75      112,380    $      280.95     64,220          45,000      19,220     $     306.10   $ 210.00    $ 96.10         21,460       21,460           0   $ 105.00     $ 105.00     $      -       26,700        22,500       4,200     $ 126.00     $ 105.00   $ 21.00                                   112,380    88,960     23,420    $ 537.10     $ 420.00     $ 117.10     $ 280.95     $ 256.15        191.17%
  42     B. Larkin         953 Lakeside                  Radford Hills 35                 19,930   $    90.00     9,800   $    45.00         8,580   $     45.00       38,310    $      180.00     19,930          19,930           0     $     210.00   $ 210.00    $      -         9,800        9,800           0   $ 105.00     $ 105.00     $      -        8,580         8,580           0     $ 105.00     $ 105.00   $       -                                  38,310    38,310          -    $ 420.00     $ 420.00     $      -     $ 180.00     $ 240.00        233.33%
  43     Lentz             966 N M orning Side Ln        Radford Hills 37                 36,020   $    90.05    13,840   $    45.00        33,850   $     84.63       83,710    $      219.68     36,020          36,020           0     $     210.00   $ 210.00    $      -        13,840       13,840           0   $ 105.00     $ 105.00     $      -       33,850        22,500      11,350     $ 161.75     $ 105.00   $ 56.75                                    83,710    72,360     11,350    $ 476.75     $ 420.00     $ 56.75      $ 219.68     $ 257.08        217.03%
  44     Nelson/Kelson     987 Lakeside                  Radford Hills 38                 62,200   $   155.50    15,000   $    45.00        10,580   $     45.00       87,780    $      245.50     62,200          45,000      17,200     $     296.00   $ 210.00    $ 86.00         15,000       15,000           0   $ 105.00     $ 105.00     $      -       10,580        10,580           0     $ 105.00     $ 105.00   $       -                                  87,780    70,580     17,200    $ 506.00     $ 420.00     $ 86.00      $ 245.50     $ 260.50        206.11%
  45     Turner            825 N Radford Lane            Radford Hills 43                 40,320   $   100.80    15,310   $    45.00        19,000   $     47.50       74,630    $      193.30     40,320          40,320           0     $     210.00   $ 210.00    $      -        15,310       15,310           0   $ 105.00     $ 105.00     $      -       19,000        19,000           0     $ 105.00     $ 105.00   $       -                                  74,630    74,630          -    $ 420.00     $ 420.00     $      -     $ 193.30     $ 226.70        217.28%
  46     Johnson           876 Radford Lane              Radford Hills 45                 66,140   $   165.35    63,170   $   157.93        57,720   $    144.30      187,030    $      467.58     66,140          45,000      21,140     $     315.70   $ 210.00    $ 105.70        63,170       22,500      40,670   $ 308.35     $ 105.00     $ 203.35       57,720        22,500      35,220     $ 281.10     $ 105.00   $ 176.10                                  187,030    90,000     97,030    $ 905.15     $ 420.00     $ 485.15     $ 467.58     $ 437.58        193.58%
  47     Smith             765 Radford Lane              Radford Hills 49                 41,430   $   103.58    13,750   $    45.00        18,140   $     45.35       73,320    $      193.93     41,430          41,430           0     $     210.00   $ 210.00    $      -        13,750       13,750           0   $ 105.00     $ 105.00     $      -       18,140        18,140           0     $ 105.00     $ 105.00   $       -                                  73,320    73,320          -    $ 420.00     $ 420.00     $      -     $ 193.93     $ 226.08        216.58%
 48**    Kelson, D                                       Radford Hills 50                      0   $      -           0   $      -               0   $       -              -    $         -       42,000          42,000           0     $     210.00   $ 210.00    $      -        21,000       21,000           0   $ 105.00     $ 105.00     $      -       21,000        21,000           0     $ 105.00     $ 105.00   $       -                                  84,000    84,000          -    $ 420.00     $ 420.00     $      -     $      -     $ 420.00             n.a.                                                                      Connected 10/08
  49     Radford          500 Radford Lane               No number 1                          20   $    90.00     9,020   $    45.00        29,440   $     73.60       38,480    $      208.60     42,000          42,000           0     $     210.00   $ 210.00    $      -         9,020        9,020           0   $ 105.00     $ 105.00     $      -       29,440        22,500       6,940     $ 139.70     $ 105.00   $ 34.70                                    80,460    73,520      6,940    $ 454.70     $ 420.00     $ 34.70      $ 208.60     $ 246.10        217.98%
  50     Arvey            None Listed 2                  Other 3                          35,350   $    90.00    44,490   $   111.23     105,470     $    263.68      185,310    $      464.90     35,350          35,350           0     $     210.00   $ 210.00    $      -        44,490       22,500      21,990   $ 214.95     $ 105.00     $ 109.95      105,470        22,500      82,970     $ 519.85     $ 105.00   $ 414.85                                  185,310    80,350    104,960    $ 944.80     $ 420.00     $ 524.80     $ 464.90     $ 479.90        203.23%
  51     Southwick        None Listed 2                  Other 3                          35,030   $    90.00    37,700   $    94.25        94,550   $    236.38      167,280    $      420.63     35,030          35,030           0     $     210.00   $ 210.00    $      -        37,700       22,500      15,200   $ 181.00     $ 105.00     $ 76.00        94,550        22,500      72,050     $ 465.25     $ 105.00   $ 360.25                                  167,280    80,030     87,250    $ 856.25     $ 420.00     $ 436.25     $ 420.63     $ 435.63        203.57%
  52     Snowberry Inn    Snowberry Inn                  Other 3                         142,810   $   357.03    69,720   $   174.30        78,590   $    196.48      291,120    $      727.80    142,810          45,000      97,810     $     699.05   $ 210.00    $ 489.05        69,720       22,500      47,220   $ 341.10     $ 105.00     $ 236.10       78,590        22,500      56,090     $ 385.45     $ 105.00   $ 280.45                                  291,120    90,000    201,120    $ 1,425.60   $ 420.00     $ 1,005.60   $ 727.80     $ 697.80        195.88%
  53     Yacht Club (CR) None Listed 2                   Other 3                               0   $      -           0   $    45.00        16,000   $     45.00       16,000    $       90.00     42,000          42,000           0     $     210.00   $ 210.00    $      -        21,000       21,000           0   $ 105.00     $ 105.00     $      -       16,000        16,000           0     $ 105.00     $ 105.00   $       -                                  79,000    79,000          -    $ 420.00     $ 420.00     $      -     $ 90.00      $ 330.00             n.a.
   54    Yacht Club (CR) None Listed 2                   Other 3                               0   $      -           0   $    45.00        16,000   $     45.00       16,000    $       90.00     42,000          42,000           0     $     210.00   $ 210.00    $      -        21,000       21,000           0   $ 105.00     $ 105.00     $      -       16,000        16,000           0     $ 105.00     $ 105.00   $       -                                  79,000    79,000          -    $ 420.00     $ 420.00     $      -     $ 90.00      $ 330.00             n.a.                      216.77%              avg
  55a*   Clubhouse        Entrance                       Crimson                         121,670   $   304.18   249,710   $   624.28     359,470     $    898.68      730,850    $    1,827.13    121,670          45,000      76,670     $     593.35   $ 210.00    $ 383.35      249,710        22,500     227,210   $ 1,241.05   $ 105.00     $ 1,136.05    359,470        22,500     336,970     $ 1,789.85   $ 105.00   $ 1,684.85                                730,850    90,000    640,850    $ 3,624.25   $ 420.00     $ 3,204.25   $ 1,827.13   $ 1,797.13      198.36%         Secondary      217.63%             med
  55b*   Landscape        Entrance                                                       246,140   $   615.35       330   $    45.00   Secondary                      246,470    $      660.35                                                                                                                                                                                                                                                                                                                                                                                  n.a.                      188.79%             min
  56a*   Landscape        Sales and Trailer Area         Crimson 23                      178,070   $   445.18   100,620   $   251.55     371,130     $    927.83      649,820    $    1,624.55    178,070         45,000      133,070     $ 875.35       $ 210.00    $ 665.35      100,620        22,500      78,120   $ 495.60     $ 105.00     $ 390.60      371,130        22,500     348,630     $ 1,848.15   $ 105.00   $ 1,743.15                                649,820     90,000   559,820    $ 3,219.10   $ 420.00     $ 2,799.10   $ 1,624.55   $ 1,594.55      198.15%         Secondary      233.33%             max
  56b*   Landscape        "Whis Pines & M orn"           Crimson 23                      397,050   $   992.63       130   $    45.00   Secondary                      397,180    $    1,037.63                                                                                                                                                                                                                                                                                                                                                                                  n.a.
57****   Lang             Crimson 3                      Crimson 3                        12,910   $    90.00    27,840   $    69.60      -29,570    $     45.00       11,180    $      204.60     12,910         12,910              0   $ 210.00       $ 210.00    $     -        27,840        22,500       5,340   $ 131.70     $ 105.00     $   26.70      13,583        13,583             0   $ 105.00     $ 105.00   $      -                                   54,333     48,993     5,340    $ 446.70     $ 420.00     $   26.70    $ 204.60     $ 242.10        218.33%                                                                        connected 11-27-07
 58***   Shaw                                            Crimson 20                            0   $      -           0   $      -               0   $       -              -    $         -       42,000         42,000              0   $ 210.00       $ 210.00    $     -        21,000        21,000           0   $ 105.00     $ 105.00     $     -        21,000        21,000             0   $ 105.00     $ 105.00   $      -                                   84,000     84,000         -    $ 420.00     $ 420.00     $     -      $    -       $ 420.00             n.a.                                                                      Connected 11/08
    ?                     Lot
         Leach (New 6/16/08) 12                          Lot 12                                0   $      -           0   $    15.00             0   $       -              -    $       15.00                                                                                                                                                                                                                                                                                                                                                                                         $        4.67
  ?      CR)               None Listed 2                 Other 3                               0   $    -             0   $ 45.00                    $        -             0    $       45.00                                                                                                                                                                                                                                                                                                                                                             M inimum Gallons                   7,500    Revenue Requirements          #########
                                                           Sum of above:                 #######    ########    #######    ######## 2,325,550        $   6,593.85    6,102,160   $   18,769.05   2,092,160     1,648,150      444,010     #########       ######### $ 2,220.05    1,334,780      792,860     541,920   $ 8,799.60   $ 6,090.00   $ 2,709.60   2,410,703      889,033   1,521,670      ######### $ 6,090.00   $ 7,608.35                                5,837,643 3,330,043 2,507,600    #########    #########    #########                M inimum Charge             $      35.00    All other Reveue              #########                                 Comm = 4
                                                              Difference:                      0   $ 214.17           0   $ 0.00            0        $      45.00            0   $      259.18                                            #########                 $ 2,220.05                                         $ 8,799.60                $ 2,709.60                                           #########              $ 7,608.35                                5,837,643 3,330,043 2,507,600    #########    #########    #########                Overage per 1,000           $       5.00    Revenue needed for Overage    ######### $   4.87
                                                                                                                                                                                                  Usage                                                                             Usage                                                                      Usage                                                                                                              Minimu
                                                                                                                                                                                                  Oct-07     Minimum        Overage                      Minimum     Overage       Apr-08     Minimum      Overage                  Minimum      Overage      Jul-08      Minimum      Overage                    Minimum    Overage                                     Total       m      Overage     Total       Minimum      Overage
                                                                                                                                                                                                   thru       gallons       Gallons           Total       Billing    Billing        thru       gallons     Gallons      Total        Billing     Billing        thru       gallons     Gallons        Total        Billing   Billing                                     Usage     Usage     Usage     Billings      Billings    Billings
                                                    Per Pineview Records:                #######   ########     #######   ######## 2,325,550         $   6,638.85    6,102,160   $   19,028.23    Mar-08       used          used             Billing     Portion    Portion       Jun-08       used        used        Billing      Portion     Portion      S ept-08      used        used          Billing      Portion   Portion                                   Amounts Amounts Amounts         Proposed     Proposed     Proposed
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       $     -                   $     -                   $ 200.00                    $   82,122.95   $ 12,202.95
                                                                                             62                     62                         59                                                                                                                                                                                                                                                    '=IF(AB67=0,0,(IF(AB67<=(AC$9*$AQ$72),(AC$9*$AQ$73),(AB67-($AQ$72*AC$9))*$AQ$74/1000+AC$9*$AQ$73)))                                                   0.0050000                   $   69,920.00     4.8663874




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