Trial Balance Year Ended June30. 2004 Balance Sheet Per Schedule A by hedongchenchen

VIEWS: 47 PAGES: 49

									                                                                               Haig Point Utility Company, Inc.
                                                                                        Trial Balance
                                                                                  Year Ended June 30. 2004

                                                                              General Led er                                                            Transfers From
                                                                              6 mos ended                        Total Year                             (To) Wastewater     Adjusted
                                                6/30/03          12/31/03        12/31/03        6/30/04        Ended 6/30/04     Ad ustments              Com an            6/30/04

Balance Sheet Per Schedule A-1
Accounts receivable                                                                                 47, 603           47, 603                                    39, 717         87, 320
Allowance for doubtful accounts                                                                    (27, 612)         (27, 612)                                                  (27,612)
Construction in progress                                                                           184,256           184,256          932, 439 (1)                           1, 116,695
Property, plant & equipment                                                                                                 0        4, 339,598 (2)                          4, 339,598
Accumulated depreciation                                                                                                    0         (240, 082) (6)                          (240, 082)
Totai assets                                                                                       204, 247                          5,031,955                   39,717      5,275, 919

Advances due to parent company                                                                   1,008, 181         1,008, 181                                   38,717      1,046, 898
Accounts payable                                                                                       405                405                                                        405
Accrued income taxes payable                                                                               56               56               0 (4)                                    56
Contrbutions in Aid of Construction                                                                                                   464, 000 (7)                              464, 000
Accum Amortization CIAC                                                                                                               (82,740) (7)                              (82, 740)
Common stock                                                                                          1,000             1,000                                     1,000           2, 000
Paid in capitai                                                                                                                      4, 635,782 (8)                          4, 635,782
Retained earnings                                                                                  (805, 395)        (805, 395)          14,913 (8)                           (790,482)

Total liabilities & equity                                                                         204, 247                          5,031,955                   39,717       5,275, 919

Income (expense):
Per Schedule C-1 (W)
Water 8 sewer revenues                             37, 306        113,194             75, 888        36,356           112,244           33,788 (3)              (47, 608)        98,424
Water 8 sewer availability                         87, 120         86,040              (1,080)       83,215            82, 135                                  (41,067)         41,068 139,492
Saiary benefit charges                                            (19,028)           (19,028)        (1,027)          (20,055)                                                  (20,055)
Repairs and supplies                               (12,514)       (25,776)           (13,262)       (34, 728)         (47,990)                                                  (47,990)
Office supplies                                                                              0           (99)              (99)                                                      (99)
Professional fees                                       (58)           (58)                  0      (12,988)          (12,988)                                                  (12,988)
Consulting fees                                     (4, 630)       (12,780)           (8, 150)       (1,860)          (10,010)                                                  (10,010) (22, 998)
Telephone                                             (318)           (655)             (337)        (1,922)           (2,259)                                                   (2,259)
Oftice equipment rentais                                                                     0         (490)             (490)                                                     (490)
Bad debt (income)                                                  (37,781)          (37, 781)       10, 169          (27, 612)                                  10,738         (16,874)
Heat, light & power                                 (6, 120)       (16,096)           (9,976)        (9,443)          (19,419)                                                  (19,419)
Other operating expense                                   (75)      (7,660)           (7,585)        (1,624)           (9,209)                                                   (9,209)
Other income                                         2, 239          2, 766              527             209               736            (736)   (9)                                   0
Miscellaneous expense                                     (92)      (1,582)           (1,490)        (1,536)           (3,026)           3,026    (9)                                 0
Interest expense                                                                             0       (4, 270)          (4,270)           4, 270   (9)                                 0
State franchise income                                                                     0             868              868             (868)   (9)                                 0
Real estate tax                                         (11)           (11)                0                                 0                                                        0
Wastewater treatment plant charge                  (62, 541)      (115,828)          (53,287)       (48,407)         (101,694)         101,694 (5)                                    0
Depreciation expense                                                                                      0                  0         (12,846) (6)                             (12,846)
Pre.tax mcome                                      40, 306         (35,255)          (75,561)        12,423           (63, 138)        128,328                                  (12,747)

Federal income tax expense                                             309               309           (162)              147                                                          147
State income tax expense                                                                                 24                24                                                           24

Net income                                         40, 306         34,946            75,252          12,285            62, 967         128.328                                   12 576

(1) Costs for  third water well and elevated water storage tank - $1,116,695 per T&H scheduie
(2) To tie to Thomas 8 Hutton property scheduie ($1,711,549 water and $2, 628, 049 sewer)
(3) To adjust for actual water billings for the fiscal year
(4) To record federal and state income tax
(5) Retained earnings adjustment for item pnor to 6/30/03
(6) Depreciation calculation on plant and equipment
(7) To record CIAC and amortization of CIAC - See Work Paper 6
(8) To record plant and equipment and other adjustments to paid in capital
(9) To remove non-operating items

Federal income tax at   35'%%d   of pretax income, state tax at 4, 066%%d of pretax income
Trial Balance - Haig Point Utility Company, Inc.
                                                                                              Trial Balance-Ente   rise




                                  m&98
8490980;87               'e;
                      'S, 880 w'Tr".'!=vd
                      " ' 'M 8'ED
                                                            .                         8, 461. 98              0. 00         1, 821. 10-     1, 821. 10-       6, 640. 88
8409 ". -L ttAB 'irfa                                                                44, 345. 00              0. 00         3, 382. 50-     3, 382. 50-      40, 962. 50
* Other Receivables                                                                  52, 806. 98              0. 00         5, 203. 60-     5, 203. 60-      47, 603. 38
  Accounts Receivable                                                                52, 806. 98              O. DO         5, 203. 60-     5, 203. 60-      47, 603. 38
                                                                                     27, 611.92-              0. 00              0. 00           0. 00       27, 611.92-
 Reserve A Binet Notes Recv                                                          27, 611.92-              0. 00              0. 00           O. OD       27, 611.92-
*' Reserve A ainst Notes Receiv                                                      27, 611.92-              0. 00              0. 00           0. 00       27, 611.92—
     'Current Assets                                                                 25, 1 95. 06             0. 00         5, 203. 60-     5, 203. 60-      19, 991.46
to 9888899 osr e        BB   "8'e(BIOFBT/. '-"
                                               '"
                                                                                      3, 554. 00              0. 00                  0           0. 00        3, 554. 00
     Other Machine   and E ui ment                                                    3, 554. 00              0. 00                              O. DO        3, 554. 00
      Gross Cost Of PP&E
                                       '
                                                                                      3, 554. 00              0. 00                              0. 00        3, 554. 00
80890/TBT'4%iiWrkeit'O+I854/AO""OTDB,                                                 6, 844. 77              0. 00              D. OO           0. 00        6, 844. 77
                                                                                    177, 411.29               0. 00              0. 00           O. OD      177, 411.29
     Construction In Pro ress                                                       184, 256. 06              0. 00              D. OO           0. 00      184,256. 06
      Construction in Pro ress                                                      184,256. 06               0. 00              0. 00           0. 00      184, 256. 06
'i'i'




.4„0 "
'
         Sfraaimk'.
     Other Machine




      Advances
                  ""' ="-.
                     and E ui -RFD




       Non&urrent Assets
                          va'     ',
      Reserve For De rec.-Gross Cost


     Advances Due From/To Cons Subs
                                                            o ~nd
                                                                                       3, 554. 00-
                                                                                       3, 554. 00-
                                                                                       3, 554. DO-
                                                                                    890, 888. 22-
                                                                                    890, 888. 22-
                                                                                    890, 888. 22-
                                                                                    706, 632. 16-
                                                                                                              0. 00
                                                                                                              0. 00
                                                                                                              0. 00
                                                                                                              0. 00
                                                                                                                                 0. 00
                                                                                                                                 0. 00
                                                                                                                                 D. OO

                                                                                                                          117, 293. 24-
                                                                                                                          117,293. 24-
                                                                                                                          117,293. 24-
                                                                                                                          117,293. 24-
                                                                                                                                                 0. 00
                                                                                                                                                 0. 00
                                                                                                                                                 0. 00
                                                                                                                                          117,293. 24-
                                                                                                                                          117,293. 24-
                                                                                                                                          117,293.24-
                                                                                                                                          117,293. 24-
                                                                                                                                                              3, 554. 00-
                                                                                                                                                              3, 554. 00-
                                                                                                                                                              3, 554. 00-
                                                                                                                                                          1, 008, 181.46-
                                                                                                                                                          1, D08, 181.46-
                                                                                                                                                          1, 008, 181.46-
                                                                                                                                                            823, 925. 40-
     *' Total Assets                                                                683. , 437. 10-           0. 00       122, 496. 84-   122, 496. 84-     803, 933. 94-
                         '
Pk!AOI                                                                                      0. 00             0. 00           405. 00-         405. 00-          405. 00-
     Trade Accounts Pa able                                                                 0. 00             e. oo           405. 00-         405. 00-          405. 00-
                                                                                      99, 600. OD-     99, 600. 00               0. 00     99, 600. 00             0. 00
*Other Pa shies                                                                       99, 600. 00-     99, 600. 00               0. 00     99, 600. 00             0. 00
  Total Accounts Pa able                                                              99, 600. 00-     99, 6DO. DO            405. 00-     99, 195.00            405. 00-
84~iix         DD~Q"         ',gjCCAMrcnTW                                                56. 00-             0. 00              0. 00           0. 00            56. 00-
* Aced Fed Inc TaxWurr Prov                                                               56. DO-             O. DO              0. 00           0. 00            56. 00-
   Current Income Taxes-Accrued                                                           56. 00-             0. 00              0. 00           0.00             56.00-
    Short-Term Liabilities                                                           99, 656. 00-      99, 600. 00            405. 00—     99, 195.00            461.00-
* 'Total Liabilities
4nOODZII/r. Zofrinio/E&tocEA.
  Common Slock
                               ':. M        "Eav                            .        99, 656. 00-
                                                                                      1, 000. 00-
                                                                                      1, 000. 00-
                                                                                                       99, 600. DO
                                                                                                                  0
                                                                                                                   0
                                                                                                                              4D5. 00-
                                                                                                                                 0. 00
                                                                                                                                 O. DO
                                                                                                                                           99, 195.0D
                                                                                                                                                 0. 00
                                                                                                                                                 0. 00
                                                                                                                                                                 461.DO-
                                                                                                                                                              1, 000. 00-
                                                                                                                                                              1,000. 00-
** Common Stock                                                                       1, 000. 00-                 0              0. 00           0. 00        1, 00D. OO-
4800922'Daeb'u.
                   "' 'm n BB sii                    .                              817, 679. 66              0. 00                              0. 00      817, 679. 66
  Retained Eam Bal-Be Bal                                                           817, 679. 66              0. 00                  0           o. Do      817, 679. 66



                                               ',
48400&0'Owerffifoi      'REeiV4&aikffi'7"::ix                                        35, 586. 56-      23, 301. 84               0. 00     23, 301.84        12, 284. 72-
  Net Eam Year-To-Date                                                               35, 586. 56-      23, 3D1. 84               0. 00     23, 301.84        12, 284. 72-
   Retained Earnin s                                                                782, 093. 10       23, 301.84                0. 00     23, 301.84       805, 394. 94
           '   '"    48 "riÃo a
                                                                        " .I        4@i%X :'A' mi Rr
'8'4'009foOi',      c/hj~ntzrikaei4~                                                  36, 256. 14-            0. 00           100. 00-        100.00-        36, 356. 14—
           „'P4+ito' itrr&BLii8+ilk~&                                                84, 025. 28-          810. 00               0. 00        810.00         83, 215. 28-


                                                                                                              ~
 rllaa
' Outside  Customer Gross Sales                                                     120, 281. 42-          810.00             100. 00-        710.00        119,571.42-
   Sales-Trade                                                                      120, 281. 42-          810.00             100. 00-        710.00        119,571.42-
'&":3~M Bate
                 '
                      =-" —:-'~"-r=-. Emt~c-: WE/bnEO. -'S&u  f                                       ~cm "
S9                  '.
                9 "%e IWN nc. . '                   468. 74-                                            1, 495. 82               0. 00      1, 495. 82        1, 027. 08
  Other Statuto    Benefits                         46S. 74-                                            1, 495. 82               0. 00      1, 495. 82        1,D27. 08
   Labor & Related Ex enses                         468. 74-                                            1, 495. 82               0. 00      1, 495. 82        1,027. 08
'iwo&SDIktrk       . dt48s:;. 8047. 29, 126. 41                                                         5, 601.21                    0      5, 601.21        34, 727. 62
  Re air Materials & Services                   29, 126. 41                                             5, 601.21                           5, 601.21        34, 727. 62
                                                                                            0. 00            98. 50                            98. 50             98. 50
     Office Su               Iles & E ul ment                                               0.00            98.50                              98. 50             98. 50
EOD             R
           9890:, o'             Bib   a~e ." e"                "iÃ'nfl               12, 264. 78          723. 46                   0        723. 46        12, 988. 24
 Professional Faced. e a                                                              12, 264. 78          723. 46                   0        723. 46        12, 988.24
T 9 9288:, 0 Butt "Fin/'                                                               1, 860. 00             0. 00                              0. 00        1, 860. 00
 Consultin    FBB847ther
2''09909, Nits. Iron ku„. n 88%:;::.
 Voice & Data Communications
                                   n                                    .              1, 860.00
                                                                                       1, 827. 48
                                                                                       1, 827. 48
                                                                                                              0. 00
                                                                                                             95. 00
                                                                                                             95. 00
                                                                                                                                     0
                                                                                                                                                 O. OD
                                                                                                                                                95. 00
                                                                                                                                                95. 00
                                                                                                                                                              1, 860. 00
                                                                                                                                                              1, 922. 48
                                                                                                                                                              1, 922. 48
                                         fl     ',              ',       .   frir
                                                                                          490. 05             0. 00                              0. 00           490 05
     Rentais-AD Other Tan ibis Pr                                                         490. 05             0. 00                              0. 00           490. 05
88RODE
                    ' 8
                             .
                             88BTI
                                          ''        Ofrve
                                                              1'" ';nC                10, 169.45-             0. 00              0. 00           0. 00       10, 169.45-
     Bad Debt Provision Wrlte470                                                      10, 169.45-             0. 00              0. 00           0.00        10, 169.45-
                                                                                       7, 463. 32       1, 979. 99                          1, 979. 99        9, 443. 31
     00'08&8', 98FBEfE'                993@@-~~45%4'=' R                               1, 315.19           308. 98                             308. 98        1, 624. 17
     Misc 0th Ex Excl Misc Ins &Sv                                                     8, 778. 51       2, 288. 97               0. 00      2, 288. 97       11,067   48
      All Other Ex nses                                                               44, 177.78        e, eo7. 14               0. 00      8, 80'7. 14      52, 984. 92
78"      9899;:SSts',48 Ehi                                                                 0. 00                              SBB.OO-         868. 00-          868. 00-
     State Franchise Tax                                                                    0. 00                             868. 00-         868. 00-          ess. oo-
                                                                                            0. 00                             86e. oo-         868. 00-          868 00-
      Taxes Other Than Income
ti8&VijaO,           ~       '%~                    rs'i839
                                                                '       ""j''&
                                                                                          208. 62-                 0             0. 00           0. 00           208. 62-
     Other Income U.S                                                                     208. 62-                 0             0. 00           D. OO           208. 62-
&099988iAf/i880&aarrs                                                                  1, 536. 32             0. 00                  0           0. 00        1, 536. 32
* Misc Ex ense U. S. Other                                                             1, 536. 32             0. 00                              0. 00        1, 536. 32
        Other Income and Ex ense                                                       1,327.70               0. 00              0. 00           0. 00        1,327. 70
'8     0929099 BTBOT                                                                   3, 238. 08        1, 032. 06              D. OO      1, 032. 06        4, 270. 14
     Preferred Stk Iss. Ex .Amortiz                                                    3, 238.DS         1, 032. 06              0. 00      1, 032. 06        4, 27D
        Outside Interest Ex                   nse                                      3, 238. 08        1, 032. 06              0. 00      1, 032.06         4, 270. 14
                                                                    '
jgiOOg'aiijj'ij~rirabttO:                     faftf                     '8-. "
                                                                                         112.00               0. 00              0. 00           0. 00           112.00
     U.   S. Fed. Income             Txsa:orient                                         112.00               0. 00              0.00            0. 00             2. 00
                                                                                           0. 00                                24. 00-         24. 00-           24. 00-
' State       & Local Inc. Txs&urrent                                                      0. 00                   0            24. 00-         24. 00-           24. 00—
         Income Taxes-Current                                                            112.00               0. 00             24. 00-         24. 00-           88. 00
tfcrarO',           tf ',IIOarfr/EIIBM    8'jiret74/4'0&ID                    f;:          50. 00             0. 00                              0. 00            50. 00
  U.S. Fed Income Tx .Deferred                                                             50. 00             0. 00                              0. 00            50. 0D
"' Income Taxes43eferred                                                                   50. 00             0. 00                  D           0. 00            50. 0D
                ' aieiii&nti Eaii'                                                    35, 586. 56                          23, 301.84-     23, 301. 84-      12, 284. 72
IFBODI% . Iin    E                                                                                            O. OD
' Extraordina   items                                                                 35, 586. 56             0. 00        23, 301.84"     23, 301.84-       12, 284. 72
  Extraordina    Items                                                                35, 586. 56             0. 00        23, 301.84-     23, 301.S4-       12, 284. 72
&8089208fffechTT"'N@tiff 'tidhsrk8~'&::                                               36, 258. 04      12, 148. 82                   0     12, 148. 82       48, 40 6. 86
                                                                                                       12, 148.82                          12, 148 .82       48, 40 6. 86
"Transfers
  Rechar es/Aaocations-lnterCD.
                                                                                      36, 258. 04
                                                                                      36, 258. 04      12,148.82
                                                                                                                                     0
                                                                                                                                           12, 148.82        ee, 4os. es
   Aff Other income and Ex ense                                                      120, 2S1.42       23, 483. 84         24, 193.84-         710.00-      119,571.42
                                                                                                                                                               Halg Point UtSity Company,    Inc.
                                                                                                                                                                    Fixed asset Summa/y




                                                                      APPROXIMATE SCOPE                    APPROXIMATE SCOPE                   DATA OF OPERATING                                                                   VALUE DETERMINATION
                           PROJECT                                    WATER DISTRIBUTION                   SEWAGE COLLECTION                    PERMIT ISSUANCE                                     VALUE                                   MET'HOD                          COMMENTS
                                                                 1,445 feet of 12  " water men, 4, 975 A shsgow gravity sewer collection           Water. 2/20/87                              Water. $255, 905.02                  Last Pay Request (1/26/87/              Does not include
              Plat   1 8   Maintenance    Area                   feet of 10" water main, 8,461 fest of system and nine pump stlfons with           Sewer. 5/1 5/87                             Sewer $419 331 10                                                        contract modiifcation no.
                                                                 8" water main, 2,279 feet of s" wats   form mains to serve 111 lots and                                                                                                                                4 which was tor 0/sss/ng
                                                                   main, 1,340 feet of 2" water mein         the maintenance area
                                                                      snd appurtances to serve a
                                                                         maximum of 111 ts s
                      Well No. 1 & 2                               Two 10" diameler wells, two 500                    N/A                          Water. 2/20/87                              Water; $353,359.87                   Final pav request(11/25/86)
                                                                       gPm PumPs, two standby
                                                                   generstonk well head pip/ng, two
                                                                  5000 gagon tanks, two chlorlnators
                                                                 (30 ppd msx. ), 120 feet of 12 water
                                                                 main, 320 feet of 8" wale /main and
                                                                               e urtances
                                                                 195 feet of 8" wstei matn, 1150 feet 800 feet of 8" sawer, 1480 feet of 3"     Water 8 Sewer: 2/2/SS                       Phase   I   Water: $28, 334.20          Signed construction   contract
 Plantation Townhomes               Phase 1   8,   2 (Partial)   of 10" water main snd appunsnces      force matn, one pump station snd                                                     Phase   I   Sewer: $14,881.70                    (8/1 2/87l
                                                                                                                    a urlances
                                                                 440 feet of 12"water main, 984 fest 8" sewer, 1 dupiex grinder pump            Water 8 Sewer. 3/1/89
 plantation     Townhomes phase           1 &2       (paniah       of 10" water main, 442 feet of 8*        station, 3" fome main and
                                                                   water men, 1715 feet of 2" water                 sppurtances
                                                                      main, 3 fire hydrants, 2 past
                                                                       h rants and s unances
                                                                 A water Distribution system to serve   8" sewer and two duplex gnnd sr        Revised Water; 3/30/94                                                                                                   No construction      with this
The Avenue of Oaks & Calibogue Way (Revise                          ths plantatlon homes (36 multi.        pump ststioris to ss/ve the         Rev/sed Sewan 3/14/94                                                                                                     permit, Permit reduced
               (Plantat/on     Townhomea)                         family) units. Rev/sed to decrease   Plantation Homes (36 multi-famSy                                                                                                                                  the number of sennces
                                                                   the number of engls fsmBy units       units). Rsvded to decrease the                                                                                                                                   to incmase SSowable
                                                                                from7to0              number of single family units from 7                                                                                                                                 cap adty at WWTP
                                                                                                                        to 0
                                                                   950 feet of 10" water main, 2045      180 feet of 8" sewer, one duplex       Water 8 Sewer. 7/7/S7                           Water: $1 8, 389.00               Next to laat pay request (1 1/4/87)
                           Beech Club                             feet of 6" waler main, 30 feet of 2" gnnder pump elation, 2975 feet of 1 ~                                                    Sewer. $23,779.00
                                                                     water malri and appurtances                  I/2" force mein                                           Hangers for Beach Club Bosnlwalk water. $1,878.00

                                                                   290 feet of 10*water minn, 4,665      3,670 feet of 8" sewer, 3 pump             Water: 8/11/88                           Plat 2 Water $8322040                   Final pay request: 3/14/88
                             Plat 2                               feet of 8" water main, 80 feet of 6"  stations, 775 feet of 2-1/2" force          Sawer: 12/1/S7                          Plat 2 Sewer. $180,253.45
                                                                    water main, 410 feet of 2" water   mein and 2, 195 feet of 1. 1/2" force   Revised Water. 3/30/94
                                                                       main, six fire hydrants snd      main to serve 55 lots. Revised to      Revised Sewer. 3/1 4/94                Water to Serve VH-5: $15,735.35
                                                                 appurtsnces to serve 8 maximum of                serve 60 lots.                                                      Sewer to Serve I/H-5: $42, 408. 70
                                                                   55 taps. Rewsed to sen/e 60 lots.


                                                                 605 feet of 8* water main, 2470 fest    8" sewer snd one duplex gnnder        Water & Sewer: 11/24/87                          Water. $47, 829.45                Next to fast pay request (11/4/S7)
                             Plat   3                              of 6" water main, 590 feet of 2"       pump station to ssnre 40 lots                                                         Sewer. $74, 301.30
                                                                 water main, seven fire hydrants and
                                                                 a ppurta ness to serve 8 maximum of
                                                                               40ta s
                                                                 700 feet of 8" water main, 215 feet 830 feet of 8" sewer, and manholes        Water a Sewer: 12/9/88                           Water. $14,e6e. 50                   Last pay request (12/19/ss)
                             Plal 4                              of 2" water main, two Sire hydrants to serve 18 lots. Revised to serve 17 Revised Water & Sawer. 9/22/00                       Sewer. $1 8, 724.75
                                                                 and appurtsncss. Rev/sed to serve                     lots
                                                                                17 ta
                                                                  450 fest of 10" water main, 2900 3050 feet of 8" sewer, 16 manholes,             Watch 8/23/88                                Water. $66,271.00                   Last psy request (1 2/19/88)         Although   it   is not dear
                             Plat 5                              feet of 8" water main, 40 feet of e" one pump statlcn snd 2750 feet of            Sewer, 7/21/88                              Sewer: $112,202.70                                                         from the pay nutuest,
                                                                  water main, S00 feet of 4" water         small diameter force ma/n                                                                                                                                    contract modification 1 8
                                                                      mein, 4  fire hydrants and                                                                              Contract Modification No. 1 & 2 Water. $9, 797,00                                          2 water a sewer coals
                                                                             appurtances                                                                                      Contact Modification No. 1 a 2 sewer. $850.00                                              have been assigned to
                                                                                                                                                                                                                                                                                  Plat 5
                             Plat 6                              1250 feet of 8" water main, 30 feet 1880 feet of 8" sewer, 9 manholes, a    water a sewer: 6/1 4/89                Division   1, Plat 6, Water. $34, 834.00          Final pay request: 8/9/89
                                                                  of 6" water main, 800 feel of 4"    pump elation and 700 feet of small Revised Water 3, Sewer, 9/22/00            Division   1, Plat 6, Sewer. $57, 729.85
                                                                   water main, 3 fire hydrants and  dlanleter force ma/n to serve 374
                                                                 appurtancss to serve a maximum of bedroom units and 9-2 bedroom
                                                                  46 taps. Revised to serve 43 taps   units. Revised to serve 43 lots

                             Plat 7                              10 feet of 6" water main, 725 feet of 560 feet of 8" sewer, 4 manholes,        Water & Sewer. 3/9/89                            Water. $9,623.15                   Last pay request (12/19/88)
                                                                  2.1/2" water main, one fire hydrant   180 feet of small dlameler force                                                        Sewer, $28, 982.45
                                                                 and necessaiy sppurtances to serve main snd one pump station to se/ve
                                                                        a maximum of 11 ta s                         11 lots
                                                                                                                                        Hslg Point Utility Company, Inc.
                                                                                                                                             Fixed asset Summa/y




                                                APPROXIMATE SCOPE                     APPROXIMATE SCOPE                   DATA OF OPERATING                                                                     VALUE DETERMINATION
            PROJECT                             WATER DISTRIBUTION                    SEWAGE COLLECTION                     PERMIT ISSUANCE                                     VALUE                                    METHOD                            COMMENTS
               Plat 8                      1250 feet of   8' water main, 30 feet A sanitary sewer collection system        Water 8 Sewer. 5/25/89               Division I, Plat 6, Water. $30,740.00            Final pay request. 8/9/89
                                          af 8 " water mein, 175 feet of 2.1/2" consisting of 8" gravity sewer and                                              Division I, Plat 6, Sewer: $55, 480.80
                                              water main, 3 fire hydrants snd          manholes to serve 31 lots
                                          appurtances ta serve 8 maximum of
                                                           31 la 5
               Plat 9                     40 feet of 6" water main snd one fire 1085 feet of 8" sewer, 8 msnholes,         Water 8 Sewer: 2/26/90                         Water $3 797 20                         Last psy request (I/22/90)        1st   9 & 10 were combmed
                                           hyd/ant. Nine lots wgl be served off 900 fest of 4" farce main and one                                                        Sewer. $1 5,223.25
                                           of existing 12" water main. Revised        pump stsuan to serve 9 lots.
                                                      to serve 8 ta s.                  Revised to sen/e 8 lots.
              Plat 10                      241 0 feet of 10 " water main, 1005 1735 feet of 8" sewer, 10 msnholes          Water & Sewer. 2/26/90                         Water. $88, 714.50                      Last pay request (I/22/90)        lat   9 & 10 were combined
                                           feet of 8" water main, 65 feet of 8"    and sppurtsnces to serve 36 lots                                                      Sewer: $50, 880.50
                                          water main, 850 feet af 2-1/2" water                                                                        10" water fram Lake Ridge Ln. to Clubhouse:$1 8 68S.00
                                          it/sin foU/'h disilts to salve 38 ts 5
       Plat 11 Blacks A & B                  1385 feet of 10" water main, 300          2480 feet of 8" sewer and           Water 8 Sewer: 1/30/91                         Water. $53.728.60                       Last pay request (1/24/91)
                                            feel of 8" water ms/n, 60 feet of 6"     sppurtances to serve 46 taps.     Revised Water & Sewer. 9/22/00                     Sewer: $69,783.00
                                              water main and sppurtsnces to             Revised to serve 36 lots.
                                           serve 46ta s. Revised to serve 36
                                             1025 feet of 10" water main, 205      1274 fee taf 8" sewer, one pump             Sewer; 6/I/94                 Osprey Island, Phase I, Water: $34, 888.75          Final pay request: (6/27/94)        semion designations
           Osprey Island                  feet af 8" water main, 715 feet of 2" station, 2600 feet of 4" farce main, 9 Revised Water 8 Sewer. 8/22/00       Osprey Island, Phase I, Sewer. $75, 102.50                                              we% Used ta break aut
                                              water msm, 2 fire hydrants snd     manholes snd sppurtancesto serve                                                                                                                                         each plat
                                               sppurlsnces to serve 40 taps.     40 smgle famgy homes, Revised ta                                     Osprey Island, Phase II, Section C, Water. $8, 264, 00     Signed bid abstract (11/5/98)
                                                 Revised to serve 31 taps.                    serve 31 lots,                                          Osprey Island, Phase II, Section c, Sewer. $10,857.00

         Equestrian Center                  440 feet of 14" water mein, 1090       280 feet of 8" sewer, 2 manhales,     Water 8, Sewer. 9/6/90          Water & Sewer estimated from bid form using                  Bid sheet estimate            Construction plans and
                                           feet af 10" water mam, 100 fest of     2350 feet of 1-1/2" force main, and                                              comparable unit prices                                                                bid form only
                                          6" water  mmn, one fire hvdrant snd        8 grinder station to score a 3                                                  Water. $34, 451.17
                                                        sppurtances                  bedroom fire sbulon, 2400 sf                                                     Sewer. 24, 282.50
                                      I                                            commercial building and 8 stable
                                                                                           with   5am   lo   ses
                                                            N/A                   An ultimate   0,640 gpd wastewater         Sewer. 2/5/87                           Sewer only: $797,381                        Signed construction contract
Haig Point/Melrose   WWTP Phase I                                                   treatment plant af the "Dr. Rich"                                                                                                       (8/5/86)
                                                                                  aerated lagoon design with smuent
                                                                                   to be spmyed on ths goff course.
                                                                                    Phase I is Bmlted to 22 000
                                             330 feet of 8" water main, fire               400 feet of 8" sewer          Water & Sewer; 5/12/87                         Water: $8.417.20                       Next to last psy request (11/4/87)
           Village Square                       hydrant snd appuriances                                                                                                Sewer. $10.795.95

                                        1098 feet of 8" PVC water main, 14 158 fest of 8" sewer, 1018 feet of 1-         Water 8 Sewer: 7/13/95
     Dsufuskie Island School            feet of 6" D. l, water ms/n, 45 fest of I/4" force mein and s duplex gnnde
                                        2" water matn, one fire hydrstlt and                pump station
                                                     a uriances
                                        55 feet of 8' water main, 225 fest of 600 feet of 8" sewer, 5 manhoies to        Water & Sewer. 9/2/87                          Water. $6, 820.00                      Next to last pay request (11/4/87)
MF-3 Townhomes (Savannah Walk)          4" water main, one fire hydmnt snd                 serve six U/tits                                                            Sewer. $13,545.00
                                                     8 Uitances
                                      , 775 feet
                                                  8" water main, 330 fest of                     NIA                        Water. 10/I 5/36
Water Mam Extension to Lighthouse       6" water main, one fire hydrant snd
                                                     a urtancss
                                        4755 feet of 10"water main, 30 feet 8" sewer, s duplex grinder station           Water & Sewer: 5/15/87                Clubhouse Area Water. $34, 984.86                  Last pay request (1/26/87)
                                           af 8" water main, 775 feet of 6"                and fame main                                                       Clubhouse Area Sewer: $40, 973.08
                                           wsler main, 70 feel of 4" water                                                                             Clubhouse Rd (Connector Rd. to Prop. Line) water
             Clubhouse                  main, 280 feet of 2" water main and                                                                                               only: $8, 412.25
                                                        appUrtances                                                                                   Clubhouse Connector Rd (Haig PL Rd. Io Clubhouse )
                                                                                                                                                                   Rd. ) Water only: $24, 451.14         (
                                                                                                                                                     Haig Pt. Rd. 0/Veg 8 2 to WWTP) Water only: $31,378.5

                                          980 fest of 8" water main, 335 feet      8" sewer, I manhole snd 8 duplex          Water 3/3/87                              Water. $44, 062.95                       Contract Modification (6/19/87)
Landing Building (Strachsn Mansion)       of 6" water main, 30 feet of 2" water          grinder pump station                Sewer. 4/27/87                            Sewer. $24, 388.00
                                                 main and 8 urtances

     Savannah Welk Phase 2                           Protect Abandoned                    Prelect Abandoned


                                                            N/A                      Inslagation of baffles to divide        Sewer. %16/87
Haig Point/Melrose   WWTP Phase 2                                                    lagoon into 4 cells. 3 cells are
                                                                                  aerated, one is faculatlve. Capacity
                                                                                            B for 134 000
                                                                                                                                                      Haig Point Utility Company, Inc.
                                                                                                                                                           Fixed asset Summa/y




                                                                                          APPROXIMATE SCOPE                      DATA OF OPERATING                                                                           VALUE DETERMINATION
                                                  APPROXIMATE SCOPE
                                                                                                                                  PERMIT ISSUANCE                                           VALUE                                      METHOD                      COMMENTS
            PROJECT                               WATER DISTRIBUTION                      SEWAGE COLLECTION
                                                                                                                                    Sewer. 10/1 3/03                                Sewer only: $58, 500                      Final psy request (10/1/03)
                                                              N/A                     Upgrade cspadty to 640, 000 gpd by
Haig Pomt/Melrose     WWTP Phase 3                                                       relocating 5-3 hp aeratom and
                                                                                        installing 3-20 hp aeretors with
                                                                                          instrumentation and controts
                                                290 feet of 2" water main and          255 feet of 8" sewer, 2 manholes          Water & Sewer. 10/5/95
               Plat 14                        appuhances lo serve 6 residences         and sppurlsnces to serve 6 smgle
                                                                                                    famil lots
                                                                                                                                                                                     Watch $63, 71 1.00                       Psy request No. 7 (6/6/96)
                                                650 feet of 10"water main, 3075       1 573 feet of 8" sewer, 40 feet of 8"       Water 8 Sewer: 4/9/96
                                                                                      ductge iron pipe, 8 manholes, 2250                                                            Sewer. $124,856.45
               Plat 15                        feet of 8" water main, 870 feet of 2
                                                 water mein, 2 fire hydrants snd      feet of 2" force main nad 1 28 gpm
                                                    a urlsnces to serve 23 lots        nnder um station to serve 23 lots
                                                                                           1412 fest of 8" sewer and 6            Water & Sewer. '4/9/96                             Water $14,246.25                         Psy request No 7 (8/6/96)
                                               300 feet of 8" water main, 380 feet
                                              of 2" water main, 2 fir hydrants and                    msnholes                                                                       Sewer $1 5 023 00
               Plat 16
                                              appurtances to serve lots 579 - 584
                                              from the existing Freeport Dr. water
                                                 main snd lots 585- 593 from the
                                                         ro sed water msm
                                                                                                                                                                                                                                                                Included vnth Plat 15
                                                    25 feet of 8" water main snd      777 fest of 8" sewer and 3 manholes         Water 8 Sewer. 4/9/96
                                                                                                                                                                                                                                                                         COSIS
     Plat 17 (Plat 15 Extension)              appurtances to serve 4 services and                  to serve 4 lots                Revised Sewer: 8/1 6/97
                                                         a communit      erk
                                                                                                                                                                                                                                                                Section designations
                                                              10" water main, 20 If of 1982 feet of 8" sewer, 8 manholes          Water 8 Sewer: 2/22/00                    Plat 18, Section A, Water. $31,576.00            Signed bid abstract (11/5/98)
                                              1430 feet of                                                                                                                                                                                                     were used to break out
                                              6" water main, 350 feast of 2" water        and apputsnces to serve 19 lots                                                   Plat 18, Section A, Sewer. $55, 873.75
               Plat 18                                                                                                                                                                                                                                                each iat
                                                main and a uris ces to serve 19
                                                                                                                                  Water & Sewer. 8/30/00                    Plat 19, Section B, Water. $95.733.75            Signed bid abstract (11/5/98)      Section designations
                                                 41 40 feet of 10" water main, 815 6750 feet of 8"sewer, 28 manholes,                                                                                                                                          were used to break out
                                              feet of 8" water main, 490 feet of 1 1 duplex pump station, 4800 feast o                                                     Plat 19, Section B, Sewer. $1 92, 818.75
               Plat   19
                                                                                         3" fores mein snd sppurtances to                                                                                                                                             each plat
                                                  water main snd sppurtanees to
                                                            serve49ta s                             serve 49 lots
                                                 3409 feet of 10"water mwn, 630 2600 feet of 8" sewer, 9 msnholes, 1              Water & Sewer: 8/9/00                     Plat 20, Contract I, Water. $78, 1S1. 5
                                                                                                                                                                                                                7              Signed contract (9/22/99)
                                               feet of  8" water mmn, 527 feet of 2 duplex pump station, 3200 fest of 2"                                                   Plat 20, Contmet I, Sewer. $114,142.50
               Plat 20
                                                  wats rmain, 3 fire hydrants and      force mwn and appurtances to sere
                                                    a urtsnces to serve 22 ta s                         22 lOtS
                                                                                                                                                                                     Welch $35,311. 0
                                                                                                                                                                                                   0                           Final pav requesl (4/6/oo)
                                              970 feet of 8" water mwn, 30 feet of 1429 feet of 8" sewer, 14 manholes             Water 8 Sewer. 8/22/00
                                                6" water main, 530 feet of 4" water       and appuriances to serve 25 lots                                                           Sewer $56 438 80
        Plat 21 (River Place)
                                                main, 380 feet of 2" water mein, 3
                                                 fire hydrants snd sppurtances to
                                                            serve 25 lots
                                              2690 feet of 8" water main, 920 feet 2700 feet of 8" sewer, 12 manho les,          Water 8 Sewer. 12/14/00                    Plat 22, Contract I, Watch $63,055.15              Signed contract (5/23/00)
               Plat 22                        of  2" water main, 4 fire hydrants and 125 gpm pump station, 1850 feet of                                                    Plat 22, Contract I, Sewer. $144.077.20
                                                    appu/tsnces to sabre 31 lots         2" fores main and sppunsnees to
                                                                                                    serve 31 lola
                                                                                         1900 feet of 12" force main, 3000                                         Sewer Only: Effluent Transmission    Svstem: $68, 703.7    Final pav request   (9/24/87)

Haig Point Effluent Transmission       Line                                                  feet of 10" force mein and
                                                                                       sppurtances to carry treated effluent
                                                                                         from the Haig Point WWTP to the
                                                                                        Hsi   Pointirrl   stion   um   elation
                                                                                                                                  Construction      permit only                          Well: $377,749.00                   Executed construction rxrntract   Construction    to begin   in
                                                 125,000 elevated gallon storage                          N/A
                                                                                                                                                                                                                                                                               2004
                                                tank, 230 feet of 14" water main,                                                     Water: 11/1 9/03                                   Tank: $738.948.00                                                            latter
Well No. 3 and Elevated Storage Tank
                                              one 500 gpm, 200 foot 12" diameter
                                                 Type IV one step well, back. up
                                                   generator, well housing snd
                                               chemical bid, to serve the exlstin
                                                                                                                                                                                                                                                               Construction     plans only
                                               550 feet of 8" water main, 165 fest      205 feet of 6" sewer, 1 pump               Water & Sewer. 9/2/94
         Halandy Hammock                       of 2-1/2" wats rmsin, 1 fire hydrant    station, 800 feet of t-f/2* force
                                                 end appurtances to serve 6 taps    main, 3 menholes snd appurtences
                                                                                                to serve 6 lots
                                              450 fest of 2" water main to serve 3 140 feet of 8" sewer, 1 manhole, 1              Water & Sewer: 5/9/00
          Thrift Contracting                             oflice buildings           duplex gnnder pump station and 84
                                                                                       feet of 2" force main to serve 3
                                                                                                office bulldi s
                                              280 feet of 10 water main, 1300 fest 240 feet of 8" sewer, 1 duplex pump             Water   il,   Sewer: 5/1/87
     HsigPolnt Embarkation      Site          of S" water main, 1 tire hydrant snd station, 2 menholes and 1600 feet o
                                                           s udsnces                             1-1/2" force main
                                                                                                                                     No permit required                     Sewer only: estimated to be $5000.00                                               Actual cost unavailable
                                               One toilet, one lavatory, one myers     Ons toilet, one lavatory, one myers
      Restroom on landing dock                  simplex pump station and 1-1/4"         simplex pump station snd 1-1/4"
                                                            force main                              force mein
                                             Fixed Asset Additions
                                             Haig Point Utility, inc,

                                                   Date of Operating                 Cost
                       Pro ect                      Permit Issuance       Water              Sewer
       Plat 1 & Maintenance        Area                  2/20/87          255, 905 02
                                                         5/15/87                             419,381.10

             Well No. 1 & 2                              2/2/87           353, 359.67
    Plantation Homes Townhouse
         Phase1 &2 Partial                               2/2IB8            28, 334.20          14, 681.70
The Avenue of Oaks 8 Calibogue Way
        Pl t ll         ~7h                              3/30/04                 0.00                0.00

                 Beach Club                              7/7/8 7           20, 247. 00         23, 779.00
                                                         6/11/86           83,220 40
                       Plat 2                            12/1/87                              160,253 45
                                                         3I30/94           15,735 35
                                                         3/14/94                               42 408.70

                       Plat   3                         11/24/87           47, 829.45          74, 301.30
                                                         12/9/88           14,666.50
                       Plat 4                           9/22/00                                18,724.75
                                                         12/9/88           76, 068 00
                       Plat 5                           9/22/00                               113 052.70

                       Plat 8                            6/14/89           33,834.00           57,729.85

                       Plat   7                          3/9/89              9 623. 15         28,962.45

                       Plat 8                            5/25/89           30,740.00           55, 480. 80

                       Plat   9                          2/26/90             3,797.20          15,223.25

                       Plat 10                           2/26/90           68, 714.50          so, sso. so

            Plat 11 Blocks A & B                         1/30I91           53,728.60           69,783.QO
                                                         6/1/94            34, 888 75          75, 102.50
                Os re island                             SI22/00            8,264.00           10,857.00

              E uestrian Center                           9I6I90           34,451.17           24, 282. 50

 Haig Point/Melrose WWTP Phase 1                         2/5/87                               797,381.00
        Less: Melrose Portion                                                                318,952.40      40%

               Villa    e S uare                         5/12I87             6,417.20          10,795.95

           Daufuskie Island School

                                                          9/2/87             6,620.00          13,545.00

 Water Main Extension to Li hthouse

                  Clubhouse                              5/15/87           99,226.84           40, 973.06
                                                          3/3/87           44, 062 95
 L~andin     Buildin      Strachan Mansion               4/27/87                               24, 388.00

           Savannah Walk Phase 2

 Hai Point/Melrose      WWTP Phase 2
 Haig Point/Melrose     WWTP Phase 3                    10/1 3/03                              58, 500 00
            Less: Meirose Portion                                                             23,400.00      40%
                   Plat 14

                       Plat 15                            4/9/96           63,711.00          124,856.45

                   Plat 16                                4/9/96            14,246.25          15,023.00
 ~Pt        t 17 Pl t 15 Ph

                       F ia«S                            2/22/00            31,576.00          55, 873.75

                       Plat 19                           6/30/00            95,733.75         192,818.75

                       Plat 20                            8/9/OO           78, 181. 5
                                                                                  7           114,142.50

             Plat 21 River Piace                         8/22/00            35,311. 0
                                                                                  0            56,438.SO

                       Plat 22                          12/14/QO            63,055. 15        144, 077.20

 Hai   Point Effluent Transmission        Line           9I24I8'7                           66,703.75
                                                                          377,749 00 Well ¹3
Wefl No.     3 and Elevated Sfora e tank               2004-2005          738,946.00 Tank
             Haland Hammock
             Thriff Contractin
       Hai Point Embarkation Site
        Restroom on landin dock
   Totals incl future s endin                                            2, 828, 243.85     2, 628, 049.36
       Less: Wefl No. 3 & Tank                                          1,'/16, 695.00
  Total lant & e ui ment 9/30/04                                        1,711,648.85        2,628,049.36
                                                                                                         APPROXIMATE SCOPE                   DATA OF OPERATING                                                                 VALUE DETERMINATION
                                                                 APPROXIMATE SCOPE
                                                                                                                                              PERMIT ISSUANCE                                     VALUE                                 METHOD                           COMMENTS
                     PROJECT                                     WATER DISTRIBUTION                      SEWAGE COLLECTION
                                                                                                                                                 Water: 2/20/87                          Waten $255,905.02                      Last Pay Request (1/26/87)          Does not indude contract
                                                             1,445 feet of 12 "water main, 4, 975 A     shallow gravity sewer collection
                                                                                                                                                 Sewer. 6/1 5/87                         Sewer. $419,381.10                                                         modiifcatlon no. 4 which
         Plat   1   & Maintenance       Area                 feet of 10" water main, 6,461 feet of system and nine pump sttions with                                                                                                                                    was for grassfng
                                                             8" water main, 2, 279 feet of 6" water force mains to serve 111 lots and the
                                                               main, 1,340 feet of 2" water main              maintenance area
                                                                  and appurtances to serve a
                                                                     maximum of 111 ta s
                                                                                                                                                  Water: 2/20/87                          Water. $353,359.67                     Final pay request(11/25/86)
                    Well No. 1 & 2                           Two 10" diameter wells, two 500 gpm                     N/A

                                                             pumps, two standby generators, well
                                                              head ptping, two 5000 gallon tanks,
                                                              two chlorinators (30 ppd max. j, 120
                                                              feet of 12 water main, 320 feet of 8"
                                                                  wats rmain and appurtances
                                                                                                                                                                                                  Water: $28, 334.20            Signed construction contract
                                                             195 feet of 8" water main, 1160 feet 800 feet of 8" sewer, 1480 feet of 3"       Water & Sewer. 2/2/88                   Phase   I


                                                              of 10" water main and appurtances     force ma/n, one pump station and                                                  Phase   I   Sewer: $14,681.70                      (6/1 2/87)
  Plantation Townhomes          Phase   1 &    2 (Partial)
                                                                                                                 a urtances
                                                             440 feet of 12" water mam, 984 feet     8" sewer, 1 duplex grinder pump          Water & Sewer. 3/1/89
  Plantation Townhomes          Phase 1 & 2 (Partial)           of 10"water main, 442 feet of  8"        station, 3" force main and
                                                               water main, 1715 feet of 2" water                 appurtances
                                                             main, 3 fire hydrants, 2 post hydrants
                                                                        and a urlances
                                                                                                     8" sewer and two duplex grinder         Revised Water. 3/30/94                                                                                                   No construction with this
                                                             A water Distribution system to serve
                                                                                                                                             Revised Sewer 3/14/94                                                                                                   permit. Permit reduced the
The Avenue of Oaks & Calibogue Way (Revised                      the plantation homes (36 multi-          pump stations to serve the
                                                                                                                                                                                                                                                                        number of services to
           (Plantation Townhomes)                              family j units. Revised to decrease    Plantation Homes (36 multi-family
                                                                                                                                                                                                                                                                    increase allowable capaci
                                                                the number of smgle family units        units). Revised to decrease. the
                                                                                                                                      7                                                                                                                                       at WWTP
                                                                             from 7 to 0              number of siagie family units from
                                                                                                                   to 0
                                                                                                                                                                                          Water. $16,369,00                 Next to last pay request (11/4/57)
                                                             950 feet of 10" water main, 2045 feet 180 feet of 8" sewer, one duplex           Water & Sewer 7/7/57
                                                              of 6" water main, 30 feet of 2" water gnnder pump station, 2975 feet of 1-                                                  Sewer. $23, 779.00
                     Beach Club
                                                                     main and appurlances                       1/2" force main                                           Hangers for Beach Club Boardwalk Water. $1,878.00

                                                                                                                                                                                       Plat 2 Water: $83,220, 40                  Final pay request: 3/14/88
                                                               290 feet of 10"water main, 4, 665        3,670 feet of 8" sewer, 3 pump            Water; 6/1 1/86
                                                               feet of 8" water main, 60 feet of 6"    stations, 775 feet of 2-1/2" force         Sewer. 12f1 /87                     Plat 2 Sewert $160,253.45
                        Plat 2
                                                                water main, 410 feet of 2" water      main and 2, 195 feet of 1-1/2" force    Revised Water. 3/30/94
                                                                   main, six fire hydrants and         main to serve 55 lots. Revised to      Revised Sewer: 3/1 4/94              Water to Serve VH-5: $15,735.35
                                                              appurlances to serve a maximum of                  serfs 60 lots.                                                    Sewer to Serve VH&: $42, 408.70
                                                               56 taps. Revised to serve 60 lots.

                                                                                                       8" sewer and one duplex gnnder                                                      Water. $47,829.45                   Next to last pay request (11/4/87)
                                                             605 feet of 8" water main, 2470 feet                                            Water & Sewer. 11/24/57
                                                             of 6" water main, 590 fest of 2" water      pump station to serve 40 lots                                                     Sewer. $74, 301.30
                         Plat   3
                                                                 main, seven fire hydrants and
                                                             appurtances to serve a maximum of
                                                                            40ta s
                                                                                                                                                                                           Water. $14,666.50                     Last pay request (12/19/88)
                                                             700 feet of 8" water main, 215 feet of 830 feet of 8" sewer, and manholes      Water 5 Sewer 12/9/BB
                                                             2" water main, two fire hydrants and to serve 18 lots. Revised to serve 17 Revised Water & Sewer. 9/22/00                     Sewer. $18,724.75
                         Plat 4
                                                               appurtancss.    Revised to serve 17                   Iota
                                                                                ta s
                                                                                                                                                                                           Water. $66,271.00                      Last pay request (12/1 9/88)      Although it is not dear from
                                                              450 fest of 10" water main, 2900 feet 3050 feet of 8" sewer, 16 manholes,           Watsrt 8/23/88
                                                                                                                                                                                                                                                                    the pay request, contract
                                                               of 8" water main, 40 feet Of 6" water one pump station and 2760 feet of            Sewer. 7/21 fBB                         Sewer. $112,202. 70
                         Plat 5                                                                                                                                                                                                                                     modificatio 1 8 2 water &
                                                                main, 800 fest of 4" water main, 4       small diameter force main
                                                                                                                                                                            Contract Modification No. 1 & 2 Water. $9,797.00                                         sewer costs have been
                                                                  fire hydrants and appurtancss
                                                                                                                                                                            Contract Modification No. 1 & 2 Sewer. $850.00                                              assigned to Plat 5

                                                                                                                                                                                                               $34, 834.00         Final pay request: 6/9/89
                         Plat 6                               1250 feet of 8" water main, 30 fest of 1680 feet of 8" sewer, 9 manholes, a    Water & Sewert 6/14/89               Division 1, Piet 6, Water.
                                                               6" water main, 800 feet of 4" water    pump station and 700 feet of small Revised Water & Sewer. 9/22/00           Dlvtston 1, Plat 6, Sewer.   $57, 729.85
                                                                    main, 3 fire hydrants and         diameter force main to senfs 37-3
                                                              appurtances lo serve a maximum of        bedroom units and 9-2 bedroom
                                                               48 taps. Revised to serve 43 taps        units. Revised to serve 43 lots

                                                                                                                                                                                           Water. $9,623. 15                      Last pay request (12/1 9/88)
                         Plat 7                                10 feet of 6" water main, 725 feet of 560 feet of 8" sewer, 4 manholes,         Water & Sewer. 3/9/89
                                                               2-1/2" water main, ons fire hydrant 180 feet of small diameter force main                                                   Sewer $28 962 45
                                                              and necessary appurtances to serve       and one purrip station to serve 11
                                                                     a maximum of 11 ta s                             lots
                                                                                APPROXIMATE SCOPE                         DATA OF OPERATING                                                                  VALUE DETERMINATION
                                           APPROXIMATE SCOPE
                                                                                SEWAGE COLLECTION                         PERMIT ISSUANCE                                  VALUE                                      METHOD                             COMMENTS
            PROJECT                        WATER DISTRIBUTION
                                                                                                                                                            Division 1, Plat 6, Water. $30,740.00              Final pay request 8/9/89
               Plat 8                 1280 feet of 8" water main, 30 feet of A sanitary sewer collection system           Water & Sewer: 5/25/89
                                        6 "water main, 175 feet of 2-1/2"    consisting of 8" gravity sewer and                                             Division 1, Plat 6, , Sewer. $55,480.80
                                         water mam, 3 fire hydrants and          manholes to serve 31 lots
                                      appurtances to serve a maximum of
                                                      31ta s
                                                                                                                                                                   Water. $3,797.20                            Last pay request (1/22/90)        Plat 9 & 10 were combined
               Plat   9               40 feet of 6" water main and one fire 1085 feet of 8" sewer, 8 manholes,       Water & Sewer: 2/26/90
                                       hydrant. Nine lots will be served off 900 feet of 4" force main and one                                                    Sewer. $15,223.25
                                       of existing 12" water main. Revised pump station to serve 9 lots. Revised
                                                  toserve8ta s.                        to serve 8 lots.
                                                                                                                                                                  Water. $68,714.50                            Last pay request (1/22/90)        Plat   9 8 10 were combined
              Plat 10                  2410 feet of 10 "water main, 1005 1735 feet of 8" sewer, 10 manholes          Water & Sewer: 2/26/90
                                        feet of 8" water mam, 65 feet of 6"  and appurtances to serve 36 lots                                                     Sewer. $50, 880.50
                                                                                                                                                10" water from Lake Ridge Ln. to Clubhouse:$18, 666.00
                                      water main, 850 feet of 2-1/2" water
                                      main fourh drantstoserve36ta         s
                                                                                 2480 feet of 8" sewer and           Water & Sewer. 1/30/91                       Water. $53,728.60                            Last pav request (1/24/91)
       Plat 11 Blocks A &    6        1385 feet af 10" water main, 300 feet
                                      of 8" water main, 60 feet of 6" water    appurtances to serve 46 taps.     Revised Water 8 Sewer: 9/22/00                   Sewer. $69,783.00
                                        mam and appurtances to serve 46          Revised    to serve 36 lots.
                                         ta s. Revtsedtosefve36ta       s.
                                                                                                                                                         Osprey Island, Phase I, Water. $34, 888.75           Final pay request: (6/27/94)       Section designations were
                                      1025 feet of 10"water main, 205 feet 1274 fee tof 8" sewer, one pump                  Sewer: 6/1/94
                                                                                                                                                         Osprev island, Phase I, Sewer. $75, 102.50                                              used to break out each pla
           Osprey island              of 8" water main, 715 fest of 2" water station, 2600 feet of 4" force main, 9 Revised Water & Sewer: 8/22/00
                                             main, 2 fire hydrants and       manholes and appurtancesto      serve
                                          appurtances to se/ve 40 taps.       40 single family homes. Revised to                                   Osprey Island, Phase II, Section C, W 8, S; $18,600.00     Signed bid abstract (11/5/98)
                                            Revised to serve 31 taps.                    serve 31 lots.                                            Osprey Island, Phase ll, Section C, W & S: $18,600.00

                                                                                                                                                                                                                   Bid sheet estimate            Construction   plans and bid
         Equestrian Center            440 feet of 14" water main, 1090 feet 280 feet of 6" sewer, 2 manholes,              Water & Sewer. 9/6/90        Water & Sewer estimated from bid form using
                                                                                                                                                                                                                                                            form only
                                        of 10"water main, 100 feet of 6" 2350 feet of 1-1/2" force main, and a                                                    comparable unit prices
                                        water main, one fire hydrant and    gnnder station to serve a 3 bedroom                                                     Water. $34,451.17
                                                   appurtances                fire station, 2400 sf commercial                                                        Sewer. 24, 282.60
                                                                                 building and a stable with 5
                                                                                              em lo ees
                                                       N/A                      An ulfimate 0.640 gpd wastewater               Sewer. 2/5/87                        Sewer only: $797,381                      Signed construction contract
                                                                                 treatment plant of the "Dr. Rich"                                                                                                       (6/5/86)
Hatg Parnt/Melrase    WWTP Phase 1
                                                                               aerated lagoon design with effluent
                                                                                to be sprayed an the golf course.
                                                                                 Phase 1 is limited to 22 000 d
                                          330 feet of 6" water main, fire              400 feet of 8" sewer                Water & Sewer. 5/1 2/87                    Water. $6, 41 7.20                    Next to last pay request (11/4/87)
                                            hydrant and appurtances                                                                                                  Sewer. $10,795.95
           Village Square

                                       1098feetof8" PVC water main, 14 158feet af8" sewer, 1018 feet of1-                  Water & Sewer. 7/13/95
     Daufuskie Island School           feet of 6" D.l. water mam, 45 feet of 1/4" force main and a duplex grinder
                                       2" water main, one fire hydrant and               pump station
                                                  a    urlances
                                       55 feet of 8" water mam, 225 feet of 600 feet of 8" sewer, 5 manholes to            Water & Sewer: 9/2/87                      Water. $6,620.00                      Next to last pay request (11/4/87)
                                       4" water main, one fire hydrant and             serve six units                                                               Sewer. $13,545.00
MFQ Townhomes (Savannah Walk)
                                                   a a/fences
                                      775  feet 8" water main, 330 feet of 6'                N/A                              Water. 10/1 5/86
Water Main Extenston to Lighthouse      water main, one fire hydrant and
                                                   a urlances
                                                                                8" sewer, a duplex gander station          Water & Sewer. 5/15/87            Clubhouse Area Water. $34, 984.86                 Last pay request (1/26/87)
                                      4755 feet of 10 water main, 30 feet
                                      of 8" water main, 775 feet of 6" water                and force ma/n                                                   Clubhouse Area Sewer. $40, 973.06
                                       main, 70 feet of 4" water main, 280                                                                            Clubhouse Rd (Connecter Rd. to Prop. Line l water
             Clubhouse                      feet of 2" water main and                                                                                                  only:   $8,412.25
                                                  appurtances                                                                                         Clubhouse Connector Rd (Haig Pt. Rd. to Clubhouse
                                                                                                                                                                   Rd. ) Water only: $24, 451.14
                                                                                                                                                                      ¹
                                                                                                                                                     Hatg Pt. Rd. (Well 2 to WWTP) Water only; $31,378.

                                                                                8" sewer,                                                                             Water. $44, 062.95                     Contract Modification (6/1 9/87)
                                      980 feet of 8" water main, 335 feet of              I manhole and a duplex               Water. 3/3/87
                                       6" water main, 30 feet of 2" water              gnnder pump station                     Sewer. 4/27/87                         Sewer. $24, 388.00
Landing Building (Strachan Mansion)
                                             main and a urtances

      Savannah Walk Phase 2                    Prolect Abandoned                        Prolect Abandoned


                                                        N/A                    Installation of baffles to divide lagoon        Sewer. 9/16/87
Haig Pornt/Melrose    WWTP Phase 2                                              into 4 cells. 3 cells are aerated, one
                                                                               is faculative. Capacity ts for 134,000
                                                                                                     d
                                                     APPROXIMATE SCOPE                       APPROXIMATE SCOPE                    DATA OF OPERATING                                                                   VALUE DETERMINATION
               PROJECT                               WATER DISTRIBUTION                      SEWAGE COLLECTION                     PERMIT ISSUANCE                                  VALUE                                      METHOD                        COMMENTS
                                                                  N/A                    Upgrade capacitv to 640, 000 gpd by          Sewer; 10/13/03                         Sewer onlv: $58, 500                     Final pay request (10/1/03)
 Hatg Potnt/Melrose    WWTP Phase          3                                               relocating 5-3 hp aerators and
                                                                                           installing 3-20 hp aerators with
                                                                                            mstrumentation    and controis
                                                    290 fest of Z' water main and        255 feet of 8" sewer, 2 manholes         Water & Sewer: 10/5/95
                  Plat 14                         appurlances  to serve 6 residences    and appurtances to serve 6 single
                                                                                                      fanlil lots
                                                 650 feet of 10" water mein, 3075 feet 1573 feet of 8" sewer, 40 fest of 8"        Water & Sewer; 4/9/96                       Water. $63,711. 0
                                                                                                                                                                                             0                          Pay request No. 7 (6/6/96)
                  Plat 15                        of 8" water main, 670 feet of 2" water ductile iron pipe, 8 manholes, 2250                                                   Sewer: $124,856.45
                                                        main, 2 fire hydrants and       feet of 2" force main nad 1 26 gpm
                                                      a urtances to serve 23 lots        nnder um station to serve 23 lots
                                                 300 feet of 8" water main, 380 feet of      1412 feet of 8" sewer and 6           Water & Sewer; 4/9/96                       Water: $14,246.25                        Pay request No. 7 (6/6/96)
                  Plat 16                          2" water main, 2 fire hydrants and                 manholes                                                                 Sewer $15,023.00
                                                  appurtances to serve lots 579   - 584
                                                  from the existing Freeport Dr. water
                                                    main and lots 585 - 593 from the
                                                          ro osedwatermain
                                                      25 feet of 8" water main and       777 feet of 8" sewer and 3 manholes      Water & Sewer. 4/9/96                                                                                                Included with Plat 15 costs
     Plat 17 (Plat 15 Extension)                 appurtances   to serve 4 services and               to serve 4 lots              Revised Sewer: 8/18/97
                                                           a communi       ark
                                                  1430 feet of 10"water main, 20 If of    1962 feet of 8" sewer, 8 manholss       Water & Sewer. 2/22/00             Plat 18, Section A, Water. $31,576.00            Signed bid abstract (11/5/98)    Section designations were
                  Plat 18                         6" water main, 350 feeet of 2" water     and apputances to serve 19 lots                                           Plat 18, Section A, Sewer. $55, 873.75                                            used to break out each pla
                                                   main and a urtances to serve 19
                                                 4140 feet of 10" water mam, 815 feet    6750 feet of 8"sewer, 26 manholes,       Water & Sewei. 6/30/00             Plat 19, Section 8, Water. $95,733.75            Signed bid abstract (11/5/98)    Section designahons were
                  Plat 19                        of 6" water main, 490 feet of 1"water   1 duplex pump station, 4800 feast of                                       Plat 19, Section B, Sewer. $192,81 6.75                                            used to break out each pla
                                                   main and appurtances to serve 49        3" force main and appuriances to
                                                                   ta s                              serve 49 lots
                                                 3409 feet of 10"water main, 830 feet    2600 feet of 8" sewer, 9 manholes. 1      Water & Sewer. 8/9/00             Plat 20, Contract I, Water. $78, 181.75            Signed contract (9/22/99)
                  Plat 20                        of 6" water main, 527 feet of 2" wats   duplex pump station, 3200 feet of 2"                                       Plat 20, Contract I, Sewan $114,142.50
                                                         main, 3 fire hydrants and      force men snd appurtances to serve
                                                      a urtances to serve 22 ta s                        22 lots
                                                  970 feet of 8" water main, 30 feet of 1429 feet of 8" sewer, 14 manholes        Water & Sewer. 8/22/00                       Water. $35,311. 0
                                                                                                                                                                                             0                          Final pay request (4/6/00)
           Plat 21 (River Place)                   6" water main, 530 feet of 4" water     and appurtances to serve 25 lots                                                    Sewer. $56,438.80
                                                   main, 360 feet of 2" water main, 3
                                                    fire hydrants and appurtances to
                                                               serve 25 lots
                                                  2690 fest of 8" water main, 920 feet 2700 feet of 8" sewer, 12 manholes,        Water & Sewer: 12/14/00            Plat 22, Contract I, Water. $63,055. 15            Signed contract (5/23/00)
                  Plat 22                         of 2" water main, 4 fire hydrants and I 25 gpm pump station, 1650 feet of                                         Plat 22, Contract I, Sewer. $144.077, 20
                                                       appurtances to serve 31 lots       2" force main and appurtances to
                                                                                                      serve 31 lots
                                                                                           1900 feet of 12" force main, 3000                                 Sewer Only: Effluent Transmission   System: $66, 703.7    Final pay request: (9/24/87)
Haig Point Effluent Transmission          Line                                                feet of 10"force main and
                                                                                         appurtances to cany treated effluent
                                                                                          from the Haig Paint WWTP to the
                                                                                          Hai Pointim ation um station
                                                     125,000 elevated gallon storage                       N/A                    Construction permit oniy                     Well: $377,749.00                      Executed construction contract    Construction to begin in
Well No.   3 and Elevated Storage Tank           tank, 230 feet of 14" water main, one                                               Water. 11/19/03                           Tank $738,946.00                                                                latter 2004
                                                    500 gpm, 200 foot 12" diameter,
                                                     Type IV one step well, back-up
                                                       generator, well housing and
                                                  chemical bid . to serve the existin
                                                 550 feet of 8" water main, 165 feet of 205 feet of 8" sewer, 1 pump station,      Water & Sewer. 9/2/94                                                                                                Construction    plans only
           Halandy Hammock                       2-1/2" wats rmain, 1 fire hydrant and      600 fest of 1-1/2" force main, 3
                                                       appurtances to serve 6 taps       manholes and appurtances to serve
                                                                                                          6 lots
                                                  450 feet of 2" water matn to serve 3 140 feet of 8" sewer, 1 manhole, 1          Water & Sewer. 5/9/00
            Thrift Contracting                                office buildings           duplex gnnder pump station and 84
                                                                                        feet of 2" force main to serve 3 oflice
                                                                                                      buildin s
                                                 260 feet of 10 water main, 1300 feet 240 feet of 8" sewer, 1 duplex pump          Water & Sewer. 5/1/87
     HaigPotnt Embarkation         Site           of 8" water main, 1 fire hydrant and station, 2 rnanholes and 1600 feet of
                                                              a uitances                          1-1/2" force main
                                                 One toilet, one lavatory, one mysrs    One toilet, one lavatory, one myers          No permtt required              Sewer only: estimated to be $5000.00                                               Actual   cost unavailable
      Restroom on landing dock                     simplex pump station and 1-1/4"         simplex pump station and 1-1/4"
                                                             force main                              force main
               HAIG POINT UTILITY, INC.

                   Schedules in Support
                           of a
                      Rate Increase

                   Historical Test Year 6/30/04

                Projected through Complete System




GUAS TELLA ASSOCIATES, ING.
                                                    January 2005
                                   TABLE OF CONTENTS


Schedule      A-1     Balance Sheet
              A-2     Income Statement
              A-3     Capital Structure for Consolidated Water and Sewer Operations
              A-4     Operating Margin Analysis
              B-1     Rate Base Calculation
              B-2     Utility Plant in Service
               B-3    Accumulated Depreciation
               B-4    Contribution in Aid of Construction and Accumulated Amortization
             C-1(W)   Water Operating Statement
             C-2(W)   Adjustments to Water Operating Statement
             C-1(S)   Sewer Operating Statement
             C-2(S)   Adjustments to Sewer Operating Statement
              D-1     Capital Structure, Rate of Return and Operating Margin Calculation
              E-1     Billing Analysis for Year-End 6/30/04 at Present Rates
             E-1 „1   Billing Analysis for Year-End 6/30/04 at Proposed Rates
              E-2     Complete System Billing Analysis at Present Rates
              E-3     Complete System Billing Analysis at Proposed Rates
              E-4     Typical Bill Comparison at Present and Proposed Rates



Work Paper     1      Revenue Requirement Calculation
               2      Plant in Service Detail by Functional Category
               3      Water Plant Depreciation Schedule
               4      Sewer Plant Depreciation Schedule
               5      Customer Growth Projections through Complete System
               6      Connection Fee Projections
               7      Rate Design
               8      Quarterly Biliing Data for Twelve Months Ended 6/30/04
               9      Annual Billing Summary at 6/30/04
               10     Pro Forma Billing Detail for Complete System Customers by Group
                      at Present Rates
               11     Complete System Projections of Customer Units and Demands
               12     Consolidated Factor Bill Analysis for 6/30/04 Irrigation Customers
               13     Statement of Proposed Rates and Charges
                                        Schedule A-1

         HAIG POINT UTILITY COMPANY, INC.

           Balance Sheet (Water and Sewer)

               Assets                        6/30/2004

Accounts Receivable                               87, 320
Allowance for Doubtful Accounts                  (27,612)
Construction in Progress                      1,116,695
Plant in Service                              4, 339,598
Accumulated Depreciation                       (240, 082)

Total Assets                                 $5,275, 919


        Liabilities   5E     uit

Accounts Payabie                                   $405
Advances from Associated Co.                  1,046, 898
Accrued Taxes                                     14,969
Contributed in Aid of Construction              464, 000
Accum, Amortization of CIAC                      (82,740)
Common Stock                                       2, 000
Paid in Capital                               4, 635,782
Retained Earnings                              (805,395)

Total Liabilities 8 Equity                   $5,275, 919
                                  Schedule A-2

       HAIG POINT UTILITY COMPANY, INC.

       Income Statement (Water and Sewer)

                                     6/30/2004
Revenues:
Water 8 Sewer Billings               $144,271
Availability   BIIIIng                 82, 135
Total Operating Revenue               226, 406

Expenses:
Operation Expense                     179,28?
Maintenance Expense                    79,555
Depreciation                           30,295
Taxes, Other                              480
income Tax                            (14,775)
Total Operating Expense               274, 842

Net Operating      Income              (48,436}

Other Income                                1,604
interest Expense                        (4,270)
Other Expenses                          (4, 079)

Net income                            ($55„181}
                                                          Schedule A-3

                  HAIG POINT UTlLITY, lNC.
                 Water and Sewer Operations

            Ca ital Structure and Rate of Return

                                                             Weighted
              Amount               Ratio     Cost Rate         Cost

Debt          $1,287, 382           50,0%          7.5%         3.75%

Equity          1,287, 382          50.0%       11 0%           5.50%

              $2, 5?4, 765         1 00.0%                      9.25'/0


         Calculation of0  eratin   Mar in PSC Method
          Revenue Requirement                 $991,672
          Equity Return                        141,612
          Operating Margin                      14.3%
                                                                                                                               Schedule A-4

                                                    HAIG POINT UTILITY, INC.
                                                   Water and Sewer Operations

                                                     0   eratin     Mar in Anal sis

                                NAWC    1999 FinancialSummary for Investor-Owned           Water Utilities
                                                   Economic Research Program

                                                                                 Sub Groups                                    Haig Point
                                           All              Revenues              Revenues                   South            Water/Sewer
                                       Companies            $5M-$1 0M             $1M-$5M                    Region         Com lete S stem
Total Companies Surveyed                          71                        8                  17                     10                      1
Average Number of Employees                      151                       29                  12                     142                  6
Average Payroll Expense                  $7,432, 758              $1,369,277           $490,999               $6,246, 688          $233,1'?3
Average Payroli i Employee                  $49,224                  $47,216             $40,917                 $43, 991           $38,862
Average 08 M Expenses                   $19,841,375               $3, 706, 692        $1,426, 473            $13,496,283           $488, 663
Payroll to Total 08 M Expense                3?.5%                     36 9%               34.4%                  46.3%              47.7'lo
Average Operating Expenses              $31,885, 225              $5,828, 901         $2, 146,449            $21,483, 122          $753,506
Payroll to Operating Expenses                23.3%                    23 5%                22.9%                  29 1%              30 9%

Average Operating Revenues              $41,380, 100              $7,26?,084          $2, 761,532            $27, 290,563           $991,672
Average Net Income                       $5,793,287                $?12,759             $399,014              $3,406,876            $141,612
Operating Margin                              14.0%                    9.8%                 14.4%                   12.5%             14 3%


                           Note:   South Region includes the following States: AR, FL, KY, LA, NC, SC, TN, TX, VA, WV.
                                                                            Schedule B-1

                                  HAIG POINT UTILITY, INC, .



                              Water Rate Base Calculation

                                                           Pro Forma         Complete
                                            6/30/2004     Adjustment          System
Plant in Service                           $1,731,215      $1,116,695        $2, 847, 910
Accumulated Depreciation                     (106,504)         (774, 129)      (880,633)
CWiP                                        1,116,695       (1,116,695)               0
Contributions in Aid of Construction         (353,000)        (982,000)      (1,335,000)
Accum, Amortization of CIAC                    63, 150         319,120          382,2?0

Net Plant                                   2, 451,556      (1,437,009)       1,014,547

Working Capital (1/5th   08 M)                 46, 09?              708          46, 806
Unamortized Balances                                 0           22, 500         22, 500

Rate Base                                  $2,497, 653    ($1,413,801)       $1,083,852




                                 Sewer Rate Base Calculation

                                                          Pro Forma          Complete
                                            6/30/2004     Adjustment          S stem
Plant in Service                           $2,628,049                 $0     $2, 628, 049
Accumulated Depreciation                     (133,578)          (?56,769)      (890,347)
CWI                                                  0                 0                0
Contributions in Aid of Construction          (111, 00)
                                                  0             (269,000)      (380,000)
Accum. Amortization of CIAC                     19,590            91,120        110,710

Net Plant                                    2,403,061          (934,649)     1,468,412

Working Capital (1/5th OBM)                                            0                0
Unamortized Balances                                             22, 500         22, 500

Rate Base                                  $2,403, 061         ($912,149)    $1,490, 912
                                                                            Schedule B-2

                             HAIG POINT UTILITy, INC, .



                            Water Utilit     Plant in Service

                                                           Pro Forma          Complete
                                           6/30/2004       Adjustment          System

Wells                                        $353,360        $377,749          $T31,109

Distribution   Reservoirs                              0        738,946          738,946

Mains, Hydrants, Services                    1,3?T,855                  0      1,3??,855

               Total Water Plant           $1,T31,215      $1,116,695         $2, 84T, 910




                            Sewer Utilit     Plant in Service

                                                           Pro Forma          Complete
                                           6/30/2004       Adjustment        ~Setem
Collection Mains                           $2, 04T, 817              $0       $2, 047, 817

Treatment 8 Disposal Plant                    513,529                            513,529

Outfall Sewer Lines                             66,704                  0         66,704

               Total Sewer Plant           $2, 628,049               $0       $2, 628, 049
                                                                     Schedule B-3

                             HAIG POINT UTILITY, INC.



                         Water Accumulated    De reciation

                                                     Pro Forma         Complete
                                     6I30I2004       Adjustment         System

Wells                                   $25, 5'I 6     $198,007         $223, 523

Distribution    Reservoirs                               197,284          197,284

Mains, Hydrants,      Services           80,988          3'78, 838       459, 827

               Total Water Plant       $106,504         $774, 129       $880, 633



                         Sewer Accumulated     De reciation

                                                     Pro Forma         Complete
                                     6I30/2004       Adjustment         System

Collection Mains                        $86,726         $531,290         $618,015

Treatment 8 Disposal Plant               43,041          208, 173         251,215

Outfall Sewer Lines                          3,811        1?,306           21, 117

               Total Sewer Plant       $133,578         $756, 769        $890,34?
                                                                        Schedule B-4

                               HAIG POINT UTILITY, INC„



                   Water CIAC and Accumulated         Amortization

                                                         Pro Forma        Complete
                                          6/30/2004      Adjustment      ~Sstem
Contribution   in Aid   of Construction    $353,000         $982, 000     $1,335,000

Accumulated    Amortization                (63, 150)        (319,120}      (382,270)

                        Net Water CIAC     $289, 850        $662, 880      $952,?30



                   Sewer CIAC and Accumulated Amortization

                                                          Pro Forma       Complete
                                          6/30/2004      Adjustment        System

Contribution   in Aid   of Construction    $111,000         $269, 000      $380,000

Accumulated     Amortization                (19,590)         (91,120)      (110,?10)

                        Net Sewer CIAC      $91,410         $177,880       $269,290
                                                                                                                                     Schedule C-1(W)
                                                       HAIG POINT UTILITY, INC.

                                                       W~ater   0    erat~in   Stat ment

                                                                                                                     COMPLETE SYSTEM
                                 Year-End                 6/30/2004                                    Pro Forrna                            Pro Forma
                                 6/30/2004     Ref.    Proposed Rates           Adjustments          Present Rates    Adjustments         Proposed Rates
Operating Revenue:
Residentiai                        $39,651     E-1.1            $60,271            $122, 152 (1a)       $161,803         $85, 8?3 (1b)         $247, 677
Commercial                          10,023     E-1.1             15,135                  528 (1c)         10,551           4, 851 (1d)           15,4Q2
irrigation                          48,749     E-1.1             88, 091              57, 696 (1e)       106,445          86, 222 (1f)          192,667
Availability   Billing              41,068     E-1.1             41,068              (41,068) (1g)              0               0                      0
Total Revenues                     139,492                      204, 564            139,308              278, 800        176,946                455, 746

Operating Expense:
Wages & Benefits                     20, 055                        20, 055          40, 110 (2)           60, 165                               60, 165
Repair & Maint                       47,990                         47, 990          30,955 (3)            78, 945                               78, 945
Supplies                                 99                              99              152 (4)              251                                   251
Outside Services                     22, 998                        22, 998                                22, 998                               22, 998
Telephone                             2, 259                         2, 259                                 2,259                                 2,259
Office Eqpmt Rental                     490                         490                1,349 (5)            1,839                                 1,839
Bad Debt                             16,874                      16,874              (11,298) (6)           5,576           3,541 (14)            9, 117
Power                                19,419                      19,419              29, 826 (7)           49,245                                49, 245
Other Operating Exp                   9,209                       9,209                                     9,209                                 9,209
Total O&M Expense                   139,393                     139,393               91,094              230,48?                               234, 028

Depreciation                         12,846                         12,846            44, 113 (8)          56, 958                                56, 958
Amortization                              0                                0          10,000 (9)           10,000                                 10,000
Revenue Taxes                             0                          2, 302            3,137 (10)           3,137            1,991 (15)            5, 128
Property Taxes                            0                               0           28,479 (11)          28, 479                                28, 479
Payroll Taxes                             0                               0            4, 603 (12)          4,603                                  4,603
State and Federal Income Taxes      (14,799)                         7, 198          (11,128) (13)        (25,927)         42, 217 (16)           16,290
Total Operating Expenses            137,440                     161,739              170,298              307,738          47,749                355,486

Net Operating       Income           $2,Q52                     $42, 825                                 ($28,938)                              $100,259

 Rate Base                       $2,497, 653                $2, 497,653                                $1,083,852                             $1,083,852

 Rate of Return                       0.08%                           'I.?1%                                2 67%                                  9..25%
                                                                                                 Schedule C-2(W)
                                             HAIG POINT UTILITy, INC.
                                     Adjustments   to Operating Statement (Water)


A~duetment     t
a)   Adjust residential revenue to reflect complete system number of customers at present rates.
           Residential Revenue Per Schedule E-2                                 161,803
           Less: Residential Revenue Per Schedule E-1                           (39,651)
                                                                                                        122, 152

b)   Adjust residential revenue to reflect complete system number of customers at proposed rates.
           Residential Revenue Per Schedule E-3                                 247, 6?7
           Less: Residential Revenue Per Schedule E-2                          (161,803)
                                                                                                          85, 873

c)   Adjust commercial revenue to reflect complete system number of customers at present rates.
           Commercial Revenue Per Schedule E-2                                 10,551
           Less: Commercial Revenue Per Schedule E-1                          (10,023)
                                                                                                             528

d)   Adjust commercial revenue to reflect complete system number of customers at proposed rates.
           Commercial Revenue Per Schedule E-3                                 15,402
           Less: Commercial Revenue Per Schedule E-2                          (10,551)
                                                                                                           4, 851

e)   Adjust irrigation revenue to reflect complete system demand at present rates.
           Irrigation Revenue Per Schedule E-2                                    106,445
             Less:   Irrigation Revenue Per Schedule E-1                             (22, 620)
                                                                                                          83,825

f)   Adjust irrigation revenue to reflect complete system demand at proposed rates
             irrigation Revenue Per Schedule E-3                                     192,667
             Less: Irrigation Revenue Per Schedule E-2                              (106,445)
                                                                                                          86,222

g)   Eliminate the service availability revenue which will not apply for the complete system.
                                                                                                          41,068

A~duetment   2
     Increase the level of wages for the current 2 employees to reflect the wages of 6 employees at test period
     costs.
           Test period costs                                                         20,055
             Factored (6 employees I 2 employees)                                          3
                                                                                     60, 165
             Adjustment                                                                                   40, 110
                                                                                                            Schedule C-2(W)
                                                     HAIG POINT UTILITY, INC,
                                          Adjustments   to Operating Statement (Water)


A~ttustment  3
     Increase the level of repair and maintenance          costs for plant facilities by plant additions.
                                                                    Test                    Complete
                                                                   Period       Factor         System
              Repair and Maintenance        Expense                  47, 990        1.645       78, 945
              Adjustment                                                                                             30,955

~Attustment  4
     Increase the level of operating supply costs for increased system demand
              Test period costs                                                                      99
              Factor for increase   in   demand                                                   2.536
                                                                                                    251
              Adjustment                                                                                               152

~Attustment     5
     increase the level of office equipment rental for increased number of customers
              Test period costs                                                                     490
              Factor for increase   in   customers                                                3.754
                                                                                                   1,839
              Adjustment                                                                                              1,349

A~d'ustment     5
     Adjust bad debt expense to reflect 2,0% of complete system revenue under present rates,
           Bad debt at 2,0% of revenues                                          5,576
           Test period costs                                                    16,8?4
           Adjustment                                                                                               11,298)

A~ttustment  7
     Increase the level of power costs for increased system demand.
              Test period costs                                                                  19,419
              Factor for increase   in   demand                                                   2.536
                                                                                                 49,245
              Adjustment                                                                                            29,826

A~d'ustment 8
     Adjustment     to reflect the annual depreciation for complete system plant         in   service.
              Pro Forma Depreciation Expense                                                     56,958
              Test period Depreciation Expnse                                                    12,846
              Adjustment                                                                                            44, 113
                                                                                                         Schedule C-2(W)
                                                 HAIG POINT UTILITY, INC.
                                      Adjustments    to Operating Statement (Water)


A~d'ustment     9
     Adjustment to reflect the amortization      of rate case expense.
           Total rate case cost                                                             40, 000
           Amortization period (years)                                                            4
           Annual amortization                                                                                   10,000

A~d'ustment     10
     Adjustment    to reflect the revenue taxes on pro forma revenue under present rates.
              Revenue                                                              2?8,800
              Revenue Tax Rate                                                    1 .1 2528%
              Adjustment                                                                                           3,13?

~Ad'ustment ~11
     Adjustment to reflect property taxes at      1.0% of pro   forma plant   costs.
           Plant Costs                                                                    2, 847, 910
              Rate                                                                        1.00000%
              Adjustment                                                                                          28,479

          t
A~d'ustment 2
      Adjustment   to reflect payroll taxes, .
              Wages                                                                          60, 165
              Rate                                                                         ?.65000%
              Adjustment                                                                                           4, 603

A~dustment/1~3
      Adjustment to reflect State and Federal Income Taxes,
              Revenue                                             2?8,800
              OKM Expense                                        (230,487)
              Depreciation                                         (56,958)
              Amortization                                         (10,000)
              Taxes - Other                                        (36,219)
              interest Expense                                  ~(40, 644
              State Taxable income                                 (95,509)
              State Income Tax Rate                                             4.066%
              SIT                                                                             (3,883)
              Federal Taxable income                              (99,392)
              Federai Income Tax Rate                                          22, 1?8%
              FIT                                                                            (22, 043)
              Pro Forma Income Tax                                                           (25,927)
              Test Period Income Tax                                                         (14,799)
              Adjustment                                                                                          1'I, 128
                                                                                                  Schedule C-2(W)
                                              HAIG POINT UTILITY, INC,
                                      Adjustments   to Operating Statement (Water)


A~ttuetment     14
     Adjust bad debt expense to reflect rate increase.
              Bad Debt at Present Rates                                                 5,576
              Rate increase Percentage                                                 63.5%
              Adjustment                                                                                   3,541

A~duetment      15
     Adjustment    to   reflect the revenue taxes on pro forma revenue under proposed rates.
              Revenue    Requirement                                                455,743
              Revenue   Tax Rate                                                     1.12528%
              Revenue   Tax at Proposed Rates                                          5, 128
              Revenue   Tax at Present Rates                                           3, 13?
              Adjustment                                                                                   1,991

A~duetment      16
     Adjustment     to reflect State and Federal Income Taxes,
              Revenue Requirement                           455„743
              08 M Expense                                 (234,028)
              Depreciation                                   (56,958)
              Amortization                                    (10,000)
              Taxes - Other                                   (38,210)
              Interest Expense                             ~(46,644
              State Taxable income                             75,903
              State income Tax Rate                                       4.066%
              SIT                                                                       3,086
              Federal Taxable Income                           72, 81 6
              Federal income Tax Rate                                     18 133%
              FIT                                                                      13,204
              Pro Forma income Tax-Proposed Rates                                      16,290
              Pro Forma Income Tax-Present Rates                                      (25, 927)
              Adjustment                                                                                  42, 217
                                                                                                                                        Schedule C-1 (S)
                                                        HAIG POINT UTILI'TY, INC,

                                                        Sewer    0   eratin   Statement

                                                                                                                     COMPLETE SYSTEM
                                 Year-End                  6/30/2004                                 Pro Forma                               Pro Forma
                                 6/3Q/2004      Ref.    ~Pro   osed Rates     Adjust   e ts         P e ent Rates     ~Ad'u    tments    ~Pro   sed Rates
Operating Revenue:
Residential                        $38,495      E-1,1           $125,112        $118,056 (1a)          $156,551         $353,168 (1b)            $509, ?19
Commercial                           9,202      E-1,1             24,203             499 (1c)             9,?01           16,519 (1d)              26, 220
Irrigation                               0      E-1.1                  0               0                         0                                       0
Availability   Billing              41,068      E-1.1            132,356        ~et, 088 (te)                 0                 0                        0
Total Revenues                      88,765                       281,670           77, 487              166,252           369,688                 535,940

Operating Expense:
Wages & Benefits                     5?,669                        57, 669        115,339 (2)           1/3, 008                                  1?3,008
Repair & Maint                       31,565                        31,565                                31,565                                    31,565
Sludge Disposal                            0                             0
Supplies                                   0                             0                                       0                                       0
Outside Services                      8, 140                         8, 140                               8,140                                      8, 140
Telephone                             1,411                          1,411                                1,411                                      1,411
ONce Eqpmt Rental                          0                            0                                      0                                         Q

Bad Debt                             10,738                        10,738          (7,413) (3)            3,325                7,395 (11)          10,720
Power                                 8, 689                        8,689          19,866 (4)            28, 555                                   28, 555
Other Operating Exp                   1,236                         1,236                                 1,236                                     1,236
Total 0&M Expense                   119,448                       119,448         12?,792               247, 240                                  254, 635

Depreciation                         17,450                        17,450          40, 888    (5)         58, 338                                   58, 338
Amortization                              0                              0         10,000     (6)         10,000                                    10,000
Revenue Taxes                             0                         3, 1 70         1,871     (7)          1,871               4, 160 (12)           6,031
Property Taxes                            0                               0        26, 280    (8)         26,280                                    26, 280
Payroll Taxes                             0                               0        13,235     (9)         13,235                                    13,235
State and Federal Income Taxes           24                        36,230     ~78.     572    (fo)~78548                      108049 (13)           29501
                                                                                                                                                  398,020
Total Operating Expenses            136;922                       176,29?         141,494                2?8,416

Net Operating income               ($48, 157)                   $105,3?3                               ($112,165)                                $137,919

Rate Base                        $2, 403,061                   $2, 403, 061                           $1,490,912                                $1,490, 912

Rate of Return                       -2.00%                          4.38%                                -? .52%                                    9 25%
                                                                                                       Schedule C-2 (S)
                                                 HAIG POINT UTILITY, INC, .
                                      Adjustments    to Operating Statement - Sewer


A~d'ustment      1
a) Adjust residential revenue to reflect complete system number of customers at present rates.
         Residential Revenue Per Schedule E-2                                 156,551
         Less: Residential Revenue Per Schedule E-1                         ~(38,495
                                                                                                              118,056

b)    Adjust residential revenue to reflect complete system number of customers at proposed rates.
            Residential Revenue Per Schedule E-3                                 509,719
            Less: Residential Revenue Per Schedule E-2                          (156,551)
                                                                                                              353,168

c) Adjust commercial revenue to reflect complete system number of customers at present rates.
         Commercial Revenue Per Schedule E-2                                   9, 701
         Less: Commercial Revenue Per Schedule E-1                            (9,202)
                                                                                                                   499

d)    Adjust commercial revenue to reflect complete system number of customers at proposed rates.
            Commercial Revenue Per Schedule E-3                                 26, 220
            Less: Commercial Revenue Per Schedule E-2                            (9,701)
                                                                                                                16,519

e)    Eliminate the service availability   revenue which   will   not appiy for the complete system.
                                                                                                                41,068

~Ad'uetment       2
       Increase the level of wages for the current 2 employees to reflect the wages of 6 employees at test period
       costs.
                Test period costs                                                           57,669
                Factored (6 employees I 2 employees)                                             3
                                                                                           173,008
                Adjustment                                                                                     115,339

A~ttuetment       3
       Adjust bad debt expense to reflect      2.0% of complete system revenue under present rates.
                Bad debt at 2.0% of revenues                                            3,325
                Test period costs                                                      10,738
                Adjustment                                                                                       7,413

~Ad   ustmen~t4
       increase the level of power costs for increased system demand.
             Test period costs                                                               8,689
             Factor for increase in demand                                                   3.286
                                                                                            28, 555
                Adjustment                                                                                      19,866
                                                                                                          Schedule C-2 (S)
                                                  HAIG POINT UTILITY, INC.
                                       Adjustments    to Operating Statement - Sewer


A~d'ustment     5
     Adjustment     to reflect the annual depreciation for complete system plant      in   service.
              Pro Forma Depreciation Expense                                                  58,338
              Test period Depreciation Expnse                                                 17,450
              Adjustment                                                                                          40, 888

A~d'ustment     8
     Adjustment     to reflect the amortization   of rate case expense.
              Total rate case cost                                                            40, 000
              Amortization period (years)
              Annual amortization                                                                                  10,000

A~d'ustment     7
     Adjustment    to reflect the revenue taxes on pro forma revenue under present rates.
              Revenue                                                              166,252
              Revenue Tax Rate                                                    1.12528%
              Adjustment                                                                                            1,871

A~d'ustment      8
     Adjustment to reflect property taxes at 1,0% of pro forma plant         costs.
           Plant Costs                                                                     2,628, 049
              Rate                                                                          1.00000%
              Adjustment                                                                                           26,280

A~dustment       9
     Adjustment      to reflect payrofl taxes.
              Wages                                                                          1?3,008
              Rate                                                                          7.65000%
              Adjustment                                                                                           13,235

A~dustment  10
    Adjustment to reflect State and Federal Income          Taxes.
              Revenue                                            166,252
              08 M Expense                                     (24?,240)
              Depreciation                                       (58,338)
              Amortization                                       (10,000)
              Taxes - Other                                      (41,386)
              Interest Expense                                ~55.909
              State Taxable income                              (246,621)
              State Income Tax Rate                                             4.066%
              SiT                                                                              (10,028)
               Federal Taxable income                            (256,649)
               Federal Income Tax Rate                                        32,474%
               FIT                                                                         ~(83,343
               Pro Forma Income Tax                                                            (93,371)
               Test Period Income Tax                                                      ~14,199)
               Adjustment                                                                                           78,572
                                                                                                 Schedule C-2 (S)
                                           HAIG POINT UTILITY, INC.
                                   Adjustments to Operating Statement   - Sewer


~Ad'ustment     11
     Adjust bad debt expense to reflect rate increase.
              Bad Debt at Present Rates                                                 3,325
              Rate Increase Percentage                                                222.4%
              Adjustment                                                                                   7,395

A~d'ustment~12
     Adjustment to reflect the revenue taxes on pro forma revenue under proposed rates.
           Revenue Requirement                                                 535,929
           Revenue Tax Rate                                                       .
                                                                              1 1 2528%
              Revenue Tax at Proposed Rates                                            6,031
              Revenue Tax at Present Rates                                             1,871
              Adjustment                                                                                   4, 160

A~d'ustment      13
     Adjustment    to reflect State and Federal Income Taxes,
              Revenue                                      535,929
              08 M Expense                               (254, 635)
              Depreciation                                (58,338)
              Amortization                                (10,000)
              Taxes - Other                               (45, 546)
              Interest Expense                            (55,909)
              State Taxable Income                        111, 01
                                                               5
              State Income Tax Rate                                     4.066%
              SIT                                                                      4, 534
              Federal Taxable Income                      106,967
              Federal Income Tax Rate                                 23.341%
              FIT                                                                      24, 967
              Pro Forma Income Tax-Proposed Rates                                      29,501
              Pro Forma Income Tax-Present Rates                                      (78,548)
              Adjustment                                                                                 108,049
                                                             Schedule D-1

                  HAIG POINT UTILITY, INC, .

         Water Ca ital Structure and Rate of Return

                                                                Weighted
             Amount              Ratio           Cost Rate        Cost

Debt          $541,926             50 0/               7,5%        3, 75 /ff

Equity         541,926             50 0%              11.0%        5.50/ff

            $1,083,852            10Q Q/                           9.25%


         Calculation of   0   cretin     Mar tn~PSC Met~hod
          Revenue Requirement                      $455, 743
          Equity Return                              59,612
          Operating Margin                            13.1'/o


         Sewer Ca ital Structure and Rate of Return

                                                                Weighted
             Amount               Ratio          Cost Rate         Cost

Debt          $745, 456                50.0%           7.5%         3.75'/o

Equity          745,456                50.0'/o        11 0%         5.50%

             $1,490,912           100.0%                            9.25%


         CalcutationofO cretin            Mar fn~PSC Method
          Revenue Requirement                      $535,929
           Equity Return                             82,000
           Operating Margin                           15.3%
                                                                                                                     Schedule E-1
                                                    HAIG POINT UTILITY, INC.

                                             Water Billin     Anal sis at Present Rates
                                                            Year-End 6/30/04

                                Quarterly       Annual          Quarterly    Usage        Base Chg      Usage            Total
                                  Bills       Usage (tg)        Base Chg     Charge       Revenue      Revenue         Revenue

Residential                         741,0                          $45.00                   $33,345                       $33,345
0 to 22, 500 gals (quarterly)                     8,207, 8                      $0.00                        $0                $0
Over 22, 500 gals                                 5,255.3                       $1.20                    $6,306            $6,3Q6
                                    741.0        13,463. 'I                                 $33,345      $6,306           $39,651

Commercial                            88,0                         $63,00                    $5,544                        $5,544
0 to 22, 500 gals (quarterly)                     1,062.5                       $0.00                         $0               $0
Over 22, 500 gals                                 3,732.7                       $1.20                     $4,4?9           $4,4?9
                                      88.0        4, 795,.3                                  $5,544       $4,479          $10,023

TPL Treatment Plant                                1,542.0                       $1.20                    $1,850           $1,850

Irrigation-Residential                           20,232.6                        $1.20                  $24, 279          $24, 2'?9
Irrigation-Commerciai                            18,850.0                        $1.20                  $22, 620          $22, 620
                                                 39,082.6                                               $46, 899          $46,899

Total Water Revenues                829.0        58, 882.9                                  $38, 8S9     $59,535          $98,424
                                                                                             39.5%        6Q 5%
Availability   Billing              456.3                          $90,00                                                 $41,068

Total Water Operating Revenue                                                                                            $'l39, 492


                                             Sewer Billin     Anal sis at Present Rates
                                                            Year-End 6l30/04

                                Quarterly       Annual          Quarterly     Usage       Base Chg      Usage            Total
                                  Bills        Usage (tg)       Base Chg      Charge      Revenue      Revenue         Revenue

Residential                         741,0                          $45.00                   $33,345                       $33,345
0 to 22, 500 gals (quarterly)                     8,2Q7. 8                       $000                                           $0
Over 22,500 gals                                  5,364.8                        $0.96                    $5, 'l50         $5, 150
                                    741.0        13,572.5                                   $33,345       $5, 150         $38,495

Commercial                            88.0                         $63.00                    $5,544                        $5,544
0 to 22, 500 gals (quarterly)                     1,062.5                        $0.00                        $0               $0
Over 22, 500 gals                                 3,810.5                        $0.96                    $3,658           $3,658
                                      88,0        4,873.0                                    $5,544       $3,658           $9,202

Total Sewer Revenues                829.0        1S,445.6                                   $38,889       $8,808          $47, 697
                                                                                             81,5%         18 5%
Availability   Billing              456.3                          $90,00                                                 $41,068

Total Sewer Operating Revenue                                                                                             $88, ?65

Total Water 8 Sewer Operating Revenue                                                                                    $22 S,256
                                                                                                                         Schedule E-1 .1
                                                     HAIG POINT UTILITY, INC, .

                                              Water Billin    Anal    sisat Pro osed Rates
                                                             Year-End 6/30/04

                                 Quarterly         Annual        Quarterly        Usage      Base Chg       Usage              Total
                                   Bills          UsaqSet    j   ~Base Ch         Charge     Revenue       Revenue           Revenue

Residential                           741.0                            $45.00                  $33,345                          $33,345
0 to 22, 500 gals (quarterly)                        S,207.8                         $2.00                   $16,416            $16,416
Over 22, 500 gals                                   5,255.3                          $200                    $10,511            $10,511
                                     ?41.0         13,463.1                                    $33,345       $26, 926           $60,27'I

Commercial                               88.0                          $63.00                   $5,544                           $5,544
0 to 22, 500 gals (quarterly)                        1,062.5                         $2.0Q                    $2, 125            $2, 125
Over 22, 500 gals                                    3,732.7                         $2 00                    $7,465             $?,465
                                         88 0        4, 795.3                                   $5, 544       $9,591            $15,135

TPL Treatment Plant                                  1,542.0                         $2.00                    $3,084             $3,084

Irrigation-Resid.8 Comm.
0 to 18,000 gals (quarterly)                        20, 479,3                        $2.00                   $40, 959           $40, 959
18,001 to 60, 000 gals                              11,177 6                         $2.25                   $25, 150           $25, 150
Over 60, 000 gals                                    7,425. 7                        $2.55                   $18,898            $18,898
                                                    39,082. 6                                                $85, 007           $85, 007

Total Water Revenues                     829 0      58, 882.9                                   $38, 889    $124,607           $163,496
                                                                                                 23.8'/o      76.2 /0
Availabihty     Billing               456 3                            $90.00                                                    $41,068

Total Water Operating Revenue                                                                                                  $204, 564


                                              Sewer Billin    Anal sis at Pro osed Rates
                                                             Year-End 6/30/04

                                  Quarterly         Annual           Quarterly    Usage      Base Chg       Usage               Total
                                    Bills         Usa~et             Base Chg     Charge      Revenue      Revenue            Revenue

Residential                              741 0                        $145.03                  $107,467                         $107,467
0 to 22, 500 gals (quarterly)                        8,207.8                         $1 30                    $10,670            $10,670
Over 22, 500 gals                                    5,364.8                         $1 30                     $6, 974            $6,974
                                         741.Q      13,572.5                                   $107,467       $17,644           $125,112

 Commercial                               880                          $2Q3. 04                 $17,868                          $17,868
 0 to 22, 500 gals (quarterly)                       1,062 5                         $1.30                     $1,381             $1,381
 Over 22, 500 gals                                   3,81Q.5                         $1.30                     $4, 954            $4, 954
                                          88.0       4,8?3 0                                    $17,868        $6, 335           $24, 203

 Total Sewer Revenues                    829 0      18,445 6                                   $125,335       $23,9?9           $149,314
                                                                                                 83 9'/o        16 1/0
 Availability   Billing                  456.3                         $290 06                                                  $132,356

 Total Sewer Operating Revenue                                                                                                  6261,670

 Total Water 8 Sewer Operating Revenue                                                                                          $486, 234
                                                                                                                        Schedule E-2
                                                          HAIG POINT UTILITY, INC.

                                                 Water Billin Anal sis at Present Rates
                                                     Pro Forma - Com lete S stem

                                 Quarterly       Annual          Quarterly    Usage       Base Chg        Usage            Total
                                   Bills        Usage (tg)       Base Chg     Charge      Revenue        Revenue          Revenue

Residential                        3,012.0                          $45.00                  $135,540                       $135,540
0 to 22, 500 gals (quarterly)                     34, 182.1                     $0.00                            $0              $0
Over 22,500 gals                                  21,886.2                       $1.20                     $26, 263          $26, 263
                                   3,012.0        56,068.4                                  $135,540       $26,263          $161,803

Commercial                            100.0                         $63.00                    $6,300                          $6,300
0 to 22, 500 gals (quarterly)                      1,008.4                       $0.00                            $0              $0
Over 22, 500 gals                                  3,542.5                       $1,20                       $4,251           $4,251
                                      100.0        4,550,. 8                                  $6,300         $4, 251         $10,551

TPL 'Treatment Plant                                1,537.4                      $1.20                       $1,845           $1,845
                                                    1,537.4                                                  $1 845           $1 845

irrigation-Resid, 8 Comm,
0 to 18,000 gals (quarterly)                      45, 675.5                      $1.20                      $54, 811         $54, 811
18,001 to 60,000 gals                             24, 929.7                      $1.20                      $29,916          $29,916
Over 60, 000 gals                                 16,561.7                       $1.20                      $19,874          $19,874
                                                   8?, 166.9                                               $104,600         $104,600

Total Water Revenues                 3, 112.
                                           0      149,323.5                                  $141,840      $136,960         $278, 800
                                                                                               50.9%         49.1%
Availability    Billing                  0.0                         $90.00                                                          $0

Total Water Operating Revenue                                                                                               $278, 800


                                                  Sewer Billin Anal sis at Present Rates
                                                      Pro Forma-Com leteS stem

                                  Quarterly       Annual          Quarterly    Usage       Base Chg       Usage             Total
                                    Bills        Usage (tg)      Base Chg      Charge      Revenue       Revenue           Revenue

 Residential                         3,012.0                         $45.00                  $135,540                       $135,540
 0 to 22, 500 gals (quarterly)                     34, 182.. 1                    $0.00                          $0               $0
 Over 22, 500 gals                                 21,886.2                       $0.96                     $21,011          $21,011
                                     3,012.0       56,068.4                                  $135,540       $21,011         $156,551

 Commercial                            100.0                         $63.00                    $6,300                          $6,300
 0 to 22, 500 gals (quarterly)                      1,008.4                       $0,00                            $0              $0
 Over 22, 500 gals                                  3,542.5                       $0.96                       $3,401           $3,401
                                       100.0        4,550,8                                    $6,300         $3,401           $9,701

 Total Sewer Revenues                3, 112.0      60, 619.2                                 $14'I,840      $24,4'l2         $166,252
                                                                                               85.3%          14.?%
 Availability   Billing                  0.0                         $90.00                                                          $0

 Total Sewer Operating     Revenue                                                                                           $166,252

 Total Water 8 Sewer Operating       Revenue                                                                                 $445, 051
                                                                                                                               Schedule E-3
                                                                 HAIG POINT UTILITY, INC.

                                                    Water Bi)!inst anal sis at Pro osed Rates
                                                         Pro Forma-Com lete S stem

                                Quarterly           Annual               Quarterly     Usage      Base Chg        Usage          Total
                                  Bills          ~Usa e (t       t       ~Base Ch     ~Char e     Revenue        Revenue        Revenue

Residential                       3,012.0                                   $45 00                  $135,540                      $135,540
0 to 22, 500 gals (quarterly)                         34, 182        1                   $2,.00                     $68, 364       $68,364
Over 22, 500 gals                                     21,886.2                            $200                      $43, 772       $43, 7 72
                                  3,012.0             56, 068.4                                     $135,540       $112,137       $247, 677

Commercial                          100.0                                   $63.00                    $6, 300                       $6,300
0 to 22, 500 gals (quarterly)                          1,008 4                            $2.00                      $2, 017        $2,017
Over 22, 500 gais                                      3,542.5                            $2.00                      $7,085         $7,085
                                     100.0             4, 550 8                                       $6,300         $9, 102       $15,402

TPL Treatment Plant                                    1,537.4                            $2.00                      $3,075          $3,075
                                                       1,537 4                                                       $3,075          $3,075

irrigation-Resid,    8 Comm.
0 to 18,000 gals (quarterly)                          45, 675.5                           $200                      $91,351        $91,351
18,001 to 60,000 gals                                 24, 929.7                           $225                      $56,092        $56, 092
Over 60, 000 gals                                     16,561.7                            $255                      $42, 150       $42, 150
                                                      87, 166,9                                                    $189,592       $189,592

Total Water Revenues              3, 112 0           149,323.5                                      $'I41, 840     $313,906       $455, 746
                                                                                                       31 1%         68.9%
Availability   Billing                     00                                $90,00                                                       $0

Total Water Operating Revenue                                                                                                     $455,746


                                                    Sewer Billin Anal sis at Pro osed Rates
                                                         Pro Forma - Com lete $ stem

                                Quarterly           Annual                Quarterly     Usage     Base Chg        Usage          Total
                                   Bitte         ~Usa e      t           ~Base Ch     ~Char e     Revenue        Revenue        Revenue

Residential                       3,012.0                                  $145.03                  $436, 830                      $436, 830
0 to 22, 500 gals (quarterly)                         34, 182.1                           $1.30                     $44,437         $44,437
Over 22, 500 gals                                     21,886.2                            $130                      $28,452         $28,452
                                  3,012.0             56,068.4                                       $436,830       $72, 889       $509,719

Commercial                           100.0                                 $203.Q4                    $20, 3Q4                      $20, 304
0 to 22, 600 gals (quarterly)                          1,008 4                            $1.30                      $1,311          $1,311
Over 22, 500 gals                                      3,542.5                            $1.30                      $4,605          $4,605
                                     1QO, O            4, 550.8                                       $20, 304       $5,916         $26,220

Total Sewer Revenues              3,112.0             60, 619.2                                      $457, 135      $78, 805       $535,940
                                                                                                       85.3%          14.7%
Availability   Billing                     0.0                             $290, 06                                                       $0

Total Sewer Operating Revenue                                                                                                      $535,940

Total Water 8 Sewer Operating Revenue                                                                                              $991,685
                                                                                                                      Schedule E-4
                                                         HAIG POINT UTILITy, tNC„

                                                          ical Water Bitt Corn arison

                               PRESENT RATES                                   PROPOSED NO USAGE ALLOWANCE RATES
               Base Gals,     Usage      Base             Quarterly    Base Gals.   Usage     Base    Quarterly  Percent
                 Over         Charge    Charge               Bill         Over      Charge   Charge      Bill   tncrease
                  22, 500         $1.20        $45.00                           0      $2.00  $45.00

      0                  0        $0.0Q        $45, 00       $45.00              0        $0.00     $45.00      $45.00       0.00%
 2,500                   0        $0,00        $45.00        $45.00         2, 500        $5.00     $45, 00     $50, 00     11.11%
 5,000                   0        $0,00        $45.00        $45„00         5,000        $10.00     $45.00      $55, 00    22.22%
 7,500                   0        $0.00        $45.00        $45.00         7,500        $15.00     $45.00      $60.00     33.33%
10,000                   0        $0.00        $45, 00       $45.00        1Q,QQQ        $20.00     $45.00      $65.00     44.44%
12,500                   0        $0,.00       $45.00        $45.00        12,500        $25,00     $45.00      $70.00     55 56%
15,000                   0        $0.00        $45.00        $45.00        15,000        $30.00     $45,00      $75.00     66.67'/0
17,500                   0        $0. 00       $45.00        $45.00        17,500        $35, 00    $45, 00     $80.00      7?.78%
18,600     '            0
                                     ,

                                  $0.00        $45.00        $45.00        18,600        $37 20     $45.00      $82.20      82.67%
20, 000                 0         $0.00        $45.00        $45.00        20,000        $40,.00    $45,00      $85.00      88.89%
22, 500                 0         $Q, OO       $45.00        $45.00        22, 500       $45. 00    $45.00      $90,.00    100,00'/0
25, QOO            2, 500         $3,00        $45.00        $48, 00       25,000        $50.00     $45,.00     $95.00      97.92%
30,000             7,500          $9.00        $45. 00
                                                   ,         $54.QO        30,000        $60.00     $45.00     $105.00      94.44%
35,000            12,500         $15.00        $45.00        $60.00        35,000        $'?0.00    $45.00     $115. 0
                                                                                                                     0      91 .6?%
40,000            17,500         $21..00       $45, 00       $66.00        40, 000       $80.00     $45.00     $125.00      89,3S%
45,000            22, 500        $27.00        $45, 00       $72.00        45, 000       $90.00     $45,00     $135.00      87.50'/o
50,000            27, 500        $33.00        $45.00        $78.00        50,000       $100.00     $45.00     $145.00      85.90%

Note(*}        Typical residential bill at 204 gpd of water usage.
                             Annual Water Bill              $180.00                                            $328 80

                                                          ical Sewer Bill Com arison

                                PRESENT RATES                                   PROPOSED NO USAGE ALLOWANCE RATES
               Base Gals.      Usage      Base            Quarterly     Base Gals.   Usage     Base    Quarterly Percent
                  Over         Charge    Charge              Bill          Over      Charge   Charge      Bill   Increase
                  22, 500         $0.96        $45.QO                      22, 500     $1.30  $145.03

      0                  0        $0.QO        $45.00        $45.00              0        $000     $145.03     $145.03     222.29%
 2,500                   0        $0.00        $45.00        $45 OQ         2, 500        $325     $145.03     $148,28     229, 51%
 5,000                   0        $0,00        $45.00        $45.00         5,000         $6.50    $145.03     $151.53     236,.73%
 7,500                   0        $0.00        $45,00        $45.00         7,500         $9.75    $145,03     $154.78     243.96%
10„000                   0        $0,00        $45, 00       $45,00        10,000        $13.00    $145.03     $158,.03    251.18%
12,500                   0        $0,.00       $45.00        $45, 00       12,500        $16.25    $145.03     $161. 82    258.40%
15,000                   0        $0,00        $45.QO        $45.00        15,000        $19,50    $145,03     $'t64. 53   265.62%
1'7,500                  0        $0.00        $45.00        $45.00        17,500        $22.75    $145.03     $167.78     272.84%
18,600 *                 0        $0.00        $45,00        $45.00        18,600        $24, 18   $145,03     $169.21     2?6,02'/0
20,000                   0        $0.00        $45.00        $45.00        20, 000       $26, 00   $145.03     $171. 30    280.07'/0
22, 500                  0        $0.00        $45,00        $45.00        22, 50Q       $29.25    $145.03     $174.28     287.29%
25,000             2,500          $240         $45, 00       $47 40        25, 000       $32,50    $145,03     $177„53     274 540/f
30,000             7,500          $7.20        $45.00        $52.20        30,000        $39.00    $145.03     $184,03     252.55%
35,000            12,500         $12.00        $45.00        $5?.00        35,000        $45.50    $'l45. 03   $190,53     234 26%
40,000            1 7, 500       $16.80        $45,00        $61.80        40, 000       $52.0Q    $145.03     $197.03     218.82%
45,000            22, 500        $21.60        $45 00        $66.60        45, 000       $58,50    $145.03     $203, 53    205.60%
50,000            2?,500         $26.40        $45,00        $71.40        50,000        $65.00    $145.03     $210.03     194;16%

Note(*):       Typical residential bill at 204 gpd of water usage.
                             Annual Sewer Bill              $180.00                                            $676.84
                                                                       Work Paper 1

                                 HAIG POINT UTILITY, INC.

                                  Revenue Re uirement

                                               Water                      Sewer
Equity Return                                    $59,612                   $82, 000
Gross Revenue Tax              1.12528%              864    1.12528%          1,269
FIT                            21.461?%           16,290    26 4580%         29, 501
Equity Grossed-Up              22 3455%           76,766    27.2855%        112,770

08 M Expenses                                    234, 028                   254, 635
Depreciation                                      56,958                     58, 338
Amortization                                      10,000                     10,000
Property Taxes                                    28, 479                    26, 280
Payroll Taxes                                      4,603                     13,235
interest Expense                                  40, 644                    55,909
                                                 374,713                    418,397
Gross Revenue Tax                                  4,265                      4, 762
                                                 378,9?7                    423, 159

Revenue Requirement                             $455, 743                  $535,929

Revenue   @Present     Rates                     278, 800                   166,252

Percentage Incr ease                              63.5ol                    222.4%
                                                                                                                                                              Work Paper 2
HA)G POINT UTIUTY, INC.
Plant in Service at System Build-Out
                                                                                                          Service                         ORIGINAL COST
                                                                   Cost          Installed   Years          Life           Water               Sewer              Total
Water 8 Sewer Mains           Plat 1 & Maint Area                675,286. 12         1987            17            50    255, 905 02         419,381.10         675,286. 12
                              Plantatn Twnhse Phase t 8 8         43,015 90          1988            16            50     28, 334.20          14,681.70          43,015 90
                              Plantatn TH (Oaks 8 Calibogue)            0.00         2004             0            50           0 00               0 00                   000
                              Beach Club                          44, 026 00         198?            17            50     20, 247 00          23,779.00           44, 026 00
                              Plat 2                              83,220 40          1986            18            50     83,220.40                               83,220.40
                              Piaf 2                             160,253.45          1987            17            50                        160,253.45          160,253 45
                              Plat 2 (VH-5)                       58, 144.05         1994            10            50     15,T35 35           42, 408.70          58, 144.05
                              Plat 3                             122, 130. 5
                                                                          7          1987            1?            50     47, 829 45          74, 301 30         122, 130.75
                              Plat 4                              14,666.50          1988            16            50     14,666 50                               14,666.50
                              Plat 4                              18,724 75          2000             4            5Q                          18,T24 75          18,T24.75
                              Plat 5                              76,068 00          1988            16            50      T6, 068.00                             T6,068.00
                              f lat 5                            113,052.70          2000             4            50                        113,052 70          113,052 70
                              Plat 6                              92,563.85          1989            15            50     34, 834.00          57,T29.85           92,563 85
                              Piet ?                              38,585,60          1989            15            50      9,623.15           28, 962.45          36,585 60
                              Plat 8                              86,220.80          198g            15            50     30,740 00           55,480.80           86,220.80
                              Piet 9                              19,020.45          1990            14            50      3,797.20           15,223 25           19,020 45
                              Plat 10                            119,595.00          1990            14            50     68,714.50           50, 880 50         119,595 00
                              Plat 10 (Lake Ridge to Clubhse)     18,666 00          1990            14            50     18,666 00                               18,666 00
                              Plat 11 (blocks A&B)               123,511. 0
                                                                          6          1991            13            50     53,T28.60            69,783 00         123,511. 0
                                                                                                                                                                          6
                              Osprey isl. Phase f                109,991 25          1994            10            50     34,888 75            75, 102 50        109,991. 5
                                                                                                                                                                          2
                              Osprey Isl, Phase II                19,121 00          2000             4            50      8,264 00            10,857.00          19,121.00
                              Equestrian Ctr                      58, ?33 6T         1990            14            50     34,451 17            24, 282 50         58,733 6T
                              Village Square                      17,213.15          1987            17            50      6,41T 20            10, ?95 95         17,213.15
                              Daufuskie Island School                   0.00         1995             9            50           0.00                 0 00               0.00
                              MF-3 Twnhse (Savanna Walk)          20, 165 00         1987            17            50      6,620 00            13,545.00          20, 165.0Q
                              Savanna Walk-Phase II                     0.00                                       50           0 00                 000                0.00
                              Water Main Ext, to Lighthse               0 00         1986            18            50              000                                  0.00
                              Clubhouse                          140, 199 90         198T            1?            50      99,226 84           40,973 06         140,199.90
                              t.anding Bldg                       68,450.95          1987            17            50      44, 062 95          24, 388 00         68,450 95
                              Plat 14                                                                              50            0.00                  0 00             0.00
                              Plat 15                            188,567.45          1996                          50      63, 711. 0
                                                                                                                                   0          124,856.45         188,567.45
                              I tat   16                          29,269.25          1996                          50      14,246 25           15,023 00          29,269.25
                              Piet    17                                                                           50           0.00                  0 00              0.00
                              Plat    18                           87,449.75         2000                          50      31,576.00            55,873.75         87, 449:?5
                              Piet    19                          288, 552.50        2000                          50      95,733.75           192,818.T5        288,552.50
                              P)at    20                          192,324 25         2000                          50      78, 181?5           114,142.50        192,324.25
                              Plat    21                           91,749 80         2000                          50      35,311 00            56,438.80         91,T49.80
                              Plat    22                          20?, 132.35        2000                          50      63,055.15           144,07 T.20       20?, 132.35
                                                                3,425, 672.19                                           1,377,855 18        2, 047, 81? 01     3,425, 672. 19

Wells, Supply Main & Appert   Wells 1 & 2                        353,359.67          1987            17            50    353,359 6?                              353,359.6'T
                              Well 3                             377, ?49.00         2005             0            50    377,749.00                              377,749.00
                                                                 731,108 67                                              731,108 67                    000       T31,108.67

Reservoirs & Standpipes       Elev. Storage Tank 125 tg          738,946.00          2005                          50    738,946.00                              738,946.00
                                                                 738,946 00                                              738,946.00                    0.00      738,946.00

WWTP                          WWTP-Phase I                        ?97,381.00         1987            1T            32                         797,381 00         797,381. 0
                                                                                                                                                                         0
                              WWTP-(Melrose Portion)             -318,952.40         1987            17            32                        -318,952.40        -318,952 40
                              WWTP-Phase If                             0,00                                                                         0.00                 Q.QQ
                              WWTP-Phase III {640000gpd)           58,500 00         2003                          32                          58, 500 00         58, 500.00
                              WWTP-(Melrose Portion)              -23,400.00         2003                          32                         -23,40D.DD         -23400.00
                                                                  513,528 60                                                       0 00       513,528 60         513,528.60

Outfall Main                  Effluent Trans. Line                 66, 703.75        198 7           17            50                          66,T03. 75         66, 703.T5
                                                                   66,703.75                                                       0 00        66,703.75          66,703.T5

Pumping Equipment             Restroom at Landing Dock                    0.00       1987            17            32                                  0.00               0.00
                                                                          0.00                                                     0 00                0 00               0.00

                                                                5,475, 959.21                                           2, 847.009.85       2, 628, 049.36     6,475, 95!1. 1
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                                                                                                                                  Work Paper 5
HAIG POINT UTILITY, INC,
Customer Growth Pro|ections
                                                                                                                        Water          Sewer
                     Residential               Commercial                                                System        Percent        Percent
             ~Hat    Pt          Cedar            CIUD        Plant       ~Res.   trrl    ~CDmm trn       Total        Utilized       Utilized
Total ERCs          735.0            18.0            61,1         20.6        910.6             260, 0     2, 005.4

     1987            18.0                            10,0         20, 6           21,8           42.5        112.9          5.63%       3.44%
     1988            31,0                            13,3         20.6            37, 5          56.6        159.0          7, 93%      5.44%
     1989            41.0                            16,6         20. 6           49, 6          70.6        198.4          9.89%       7 08%
     1990            50.0                            16.6         20.6            60.5           70.6        218.3         10,89%       8.18%
     1991            58.0                            19,9         20.6            70. 1          84.7        253.3         12.63%       9, 57%
     1992            67, 0                           23, 2        20, 6           81.0           98.7        290.5          449        11.08%
     1993            78,0                            26.2         20.6         94.3            1 1 1,5      330,6         16 49%       12.80%
     1994            87.0                            29.2         20.6        105.2            124.2        366.2         1 8, 26%     14,27%
     1995            98.0                            32, 2        20.6        118,5            137,0        406, 3        20, 26%      15,99%
     1996           107.0                            35,2         20, 6       129:4            149,8        442, 0        22.04%       17.47%
     1997           118,0                            38,2         20, 6       142.7            162.5        482, 0        24, 04%      19.19%
     1998           128,0                            41,2         20.6        154.8            175,3        519,9         25.92%       20, 78%
     1999           138.0                            44, 2        20.6        166,9            188, 1       557.7         27.81%       22.38%
     2000           147,0                            47, 2        20.6        177,8            200, 8       593,4         29,59%       23 85%
     2001           157.0                            47,2         20, 6       189,9            200, 8       615.5         30.69%       25.08%
     2002           166,0                            50, 2        20, 6       200.7            213.6         651.1        32A7%        26, 56%
     2003           172.0                            59.1         20.6        208.0            251.4         ?11.1        35A6%        28, 39%
     2004           197.0                            61,1         20.6        238, 2           260, 0       776, 9        38.74%       31,70%
     2005           212.0                5.0         61,1         20.6        262, 4           260, 0       82'l. 'I      40.94%       34. 16%
     2006           227.0            9,0             61.1         20,6        285.4            260, 0       863, 1        43,04%       36.49%
     2007           242. 0          12,0             61.1         20.6        307,2            260.0        902.8         45.02%       38,70%
     ZOOS           262.0           15.0             61, 1        20.6        335,0            260.0        953.6         47.55%       41,53%
     2009           284.0           18.0             61.1         20.6        365,2            260, 0      1,008.9        50.31%       44, 60%
     2010           306.0           18.0             61.1         20.6        391,8            260, 0      1,057, 5       52, 73%      47.30%
     2011           331.0           18.0             61.1         20.6        422. 1           260.0       1, 112.7       55, 49%      50, 37%
     2012           356.0           18.0             61,1         20.6        452. 3           260.0       1,167,9        58.24%       53A4%
     2013           386,0           18.0             61, 1        20, 6       488.6            260.0       1,234.2        61.54%       57. 13%
     2014           416.0           18,0             61.1         20, 6       524, 8           260, 0      1,300.5        64.85%       60, 81%
     2015           446, 0          18,0             61,1         20, 6       561, 1           260.0       1,366.8        68, 15%      64.50%
     2016           476.0           18,0             61, 1i       20.6        597.4            260.0       1,433.1        71,46%       68. 18%
     2017           506.0           18.0             61.1         20.6        633.7            260, 0      1,499.3        74, 76%      71,87%
     2018           536, 0          18.0             61.1         20, 6       670.0            260, 0      1,565, 6       78 07%       75, 55%
     2019           566.0           18.0             61.1         20;6        706, 2           260, 0      1,631.9        81,37%       79,24%
     2020           596,0           18,0             61, 1        20, 6       ?42, 5           260.0       1,698,2        84.68%       82.92%
     2021           626.0           18,0             61.1         20, 6       778, 8           260.0       1,764, 5       87.98%       86,61%
     2022           666, 0          18.0             61,1         20, 6       827.2            260, 0      1,852.8        92, 39%      91.52%
     2023           706.0           18,0             61, 1        20.6        875.6            260, 0      1,941.2        96,80%       96,44%
     2024           735.0           18.0             61,1         20, 6       910.7            260, 0      2, 005,4      100,00%      100.00%
                                                                                                                                                                                             Work Paper 6
I4AIG POINT UTILITY, INC.
Connection Fee Pro/actions


                                                                        Total        Water CIAC    Amort.                   Water         Total        Sewer CIAC    Amort,                     Sewer
                 NumberofTa   Fee Connections-Hai   Point               Water         Balance       Life       Accum.      Net CIAC       Bowel'         Balance      Life       Accum.        Net CIAC
  Year         Resid       Comm         R, lrr.        C. Irr        Connections         $L000            50   Amort       Balance     Connections           $500           50   A mort         Balance
    1987             18           3            10                              32       $32,000        $320        $320     $31,680              21       $10,500        $105        $105         $10,395
    1988             31           5            20                2             58       $58, 0QO       $900      $1,220     $56, 780              36      $18,000        $285        $390         $17,610
    1989             41           6            23                3             73       $73, 000     $1,310      $2, 530    $70,470               47      $23, 500       $415        $805         $22, 695
    1990             50           7            30                4             91       $91,000      $1,640      $4, 170    $86, 830              57      $28, 500       $520      $1,325         $27, 175
    1991             58           7            35                4            104      $104,000      $1,950      $6, 120    $97, 880              65      $32, 500       $610      $1,935         $30,565
    1992             67           8            44                5            124      $124,000      $2, 280     $8,400    $115,600               75      $37, 500       $700      $2, 635        $34, 865
    1993             78           9            52                6            145      $145,000      $2, 690    $11,09Q    $133,910               87      $43,500        $810      $3,445         $40, 055
    1 994            87          10            61                7            165      $165,00Q      $3, 100    $14, 190   $150,810               97      $48, 500       $920      $4, 365        $44, 135
    1995             98          11            71                8            188     $188,000       $3,630     $17,720    $170,280            'I 09
                                                                                                                                                          $54, 500     $1,030      $5, 395        $49, 105
    1996            107          12            74                9            202      $202, 000     $3,900     $21,620    $180,380            119        $59, 500     $1, 140     $6, 535        $52, 965
    1997            118          13            76               10            217      $217,000      $4, 190    $25, 810   $191,190            131        $65, 500     $1,250      $7, 785        $57, 715
    1998            128          14            79               10            23'I    $231,000       $4, 480    $30, 290   $200, 71O           142        $71,000      $1,365      $9, 150        $61,850
    1999            138          15            82               10            245     $245, 000      $4, 760    $35,050    $209,950            153        $76, 500     $1,475     $10,625         $65, 875
    2000            147          16            85               11            259      $259,000      $5, 040    $40, 090   $218,910            163        $81,500      $1,580     $12,205         $69,295
    2001            157          16            87               11            271      $271,000      $5, 300    $45, 390   $225, 610           173        $86,500      $1,680     $13,885         $72, 615
    2002            166          17            89               11            283      $283,000      $5,540     $50, 930   $232, 070           183        $91,500      $1,780     $15,665         $75, 835
    2003            172          18            91               12            293      $293,000      $5, 760    $56,690    $236, 310           190        $95, 000     $1,865     $17,530         $77, 470
    2004            197          25           107               24            353     $353,000       $e,460     $63, 150   $289,850            222       $111,000      $2, 060    $19,590         $91,410
    2005            212          25           122               24            383      $383,000      $7, 360    $70,510    $312,490            237       $118,500      $2, 295    $21,885         $96, 615
    2006            227          25           136               24            412      $412,000      $7, 950    $78,460    $333,540            252       $126,000      $2, 445    $24, 330       $101,670
    2007            242          25           148               24            439     $439,000       $8, 510    $86, 97o   $352,030            267       $133,500      $2, 595    $26, 925       $106,575
    2008            262          25           160               24            471      $471,000      $9, 100    $96, 070   $374, 930           287       $143,500      $2, 770    $29, 695       $113,805
    2009            284          25           180               24            513      $513,000      $9,840    $105,910    $4Q7, 090           309       $154,500      $2, 980    $32,B75        $121,825
    2010            306          25           201               24            556      $556,000     $10,690    $116,600    $439,400            331       $165,500      $3,200     $35,875        $129,625
    2011            331          25           223               24            603      $603,000     $11,590    $128, 190   $474, 810           356       $178,000      $3,435     $39,310        $138,690
    2012            356          25           245               24            650      $6so, ooo    $12,530    $140,720    $509,280            381       $190,500      $3,685     $42, 995       $147,505
    2013            386          25           275               24            710      $710,000     $13,600    $154,320    $555, 680           411       $205, 500     $3,960     $46, 955       $158,545
    2014            416          25           303               24            768      $768,000     $14,780    $169,100    $598, 900           441       $220, 500     $4, 260    $51,215        $169,285
    2015            446          25           331               24            826      $826, 000    $15,940    $185,040    $B40,960            471       $235, 500     $4, 560    $55, 775       $179,725
    2016            476          25           380               24            905      $905,000     $17,310    $202, 350   $702, 650           501       $250, 500     $4, 860    $60, 635       $189,865
    2017            506          25           405               24            960      $960,000     $18,650    $221,QOO    $739,000            531       $265, 500     $5, 160    $65, 795       $199,70S
    2018            536          25           429               24          1,014    $1,014,000     $19,740    $240, 740   $773,260            561       $280,500      $5,460     $71,255        $209, 245
    2019            SB6          25           451               24          1,066    $1,oee, ooo    $20, 800   $261,540    $804, 460           591       $295,500      $5, 760    $77, 015       $218,485
    2020            596          25           475               24          1,120    $1,120,000     $21,860    $283,400    $836, 600           621       $310,500      $6,060     $83,075        $227, 425
    2021            626          25           504               24          1,179    $1,179,000     $22, 990   $306,390    $872, 610           651       $325,500      $6,360     $89,435        $238,065
    2022            666          25           527               24          1,242    $1,242, 000    $24, 210   $330,600    $911,400            691       $345, 500     $6, 710    $96, 145       $249, 355
    2023            706          25           540               24          1,295    $1,295,000     $25, 370   $355,970    $939,030            731       $365, 500     $7, 110   $103,255        $262, 245
    2024            735          25           551               24          1,335    $1,335,000     $26, 300   $382,270    $952, 730           760       $380,000      $7,455    $110,710        $269, 290
                                                                                                                                        Work Paper     7

                                                             HA)G POIN'T UTILITY, INC.

                                                                   ~Rete   Desi e

                                                                 Water                                                     Sewer
Existing Ratios:
    Base Charge Revenues                                           50.9%         231,860.25                                  85 3%        457, 235, 84
    Usage Charge Revenues                                          49.1%         223, 882.46                                 14.7%         78,693.1 8
Revenue Requirement                                                             $455,742.70                                              $535,929.03

Designed Rates:                             Present                             Proposed              Present                            Proposed
    Base Charge Revenues                   141,840.00              31.1%         141,840.00           141,840, 00            85 3%        457, 134.56
    Usage Charge Revenues                  136,959.61              68.9'/o       313,905.56            78,804.96             14.7%         78, 804.96
Revenue Produced                          $278, 799.61                          $455, 745.56         $220, 644. 96                       $535,939,52
    Difference                                                                         $2.85                                                   $10.49

Base Charge Revenues:                     Residential         Gen Service            Total           Residential        Gen Service        T'otal
    Connections at Completion                          753               25                   778                753               25                778
    Quarterfy Bills                                  3,012              100                 3,112              3,012              100              3, 112
    Equivalent Factor (Existing)                       10                1.4                                      1.0             1,4
    ERCs at Completion                               3,012              140                 3,152              3,012              140              3, 152

    Base Charge Per ERC                                                                 $45.00                                               $145.03
    Quarterly Charge Per Bill                       $45 00         $63,00                                $145.03           $203.04
    Quarterly Charge - Present Rates                $45 00         $63.00                                 $45 00            $63,.00
                                                     0, 0%          0.0%                                 222. 3%           222. 3%

Usage Charge Revenues:                    Residential         Gen Service                            Residential        Gen Service
    Avg Usage Per Biff (tg)                         74.460        182.033                                  74.460           182 033
    Percentage 0-90 tg                              61,0%          22.2'/o                                 61,0 /o           22.2'/o
    Percentage over 90 tg                           390            77 8o/o                                 39.0'/o           77 8%

    Tote! Usage at Completion              56, 068.380          4,550.820           60, 619.200       56,068, 380         4, 550.820      60,619.200
    Usage over Minimum Allowance               n/a                n/a                 n/a                n/a                n/a              nia

    Water Only Customer Demand (tg}                                                1,537 380
    Irrigation Demand (tg)                                                      87, 166.915
                                         0-72 tg                    52.4%       45,6T5,463
                                         /2-240 tg                  28 6%       24, 929.T38
                                         Over 240 tg                190         'I 6, 561.714


    Factor                               0-'T2 tg                   100%            45, 675.463
                                         72-240 tg                  110%            27,422. 711
                                         Over 240 tg                120%            19,874.057

    Factored irrigation (tg)                                                        92, 9T2.232

    Total Factored Billed Usage (tg)                                            155,128.81 2                                              60,6'I 9.200

    Charge Per 1,000 gal. (Domestic)                                66 7/                   $2.00                            35.4%                 $1.30
    Charge Per 1,000 gal. (Irrigation)   0-72 tg                    66.7%                   $2.00
                                         72-240 tg                  87 5/                   $2.25
                                         Over 240 tg               '112, 1%                 $2.55

    Present Rates (Domestic}                                                                 $1.20
    Present Rates (Irrigation)                                                               $1.20
                                                                                                               Work Paper   S
HAIG POINT UTILITY, INC.
Bilgng Data
Twelve Months ended 6/30/04
                                                                                    Base         ~Usa e             Total
Quarter Ended 6/30/04                                                                 $63 00          $120
                                      Avg Meters    Base Gals     Over Base           $63 00          $098
Commercial               Water             25 00       357,920     1,220, 180      $1,5T5 00      $1,464 22       $3,039 22
                         Sewer             25 00       357,920     1,220, 180      $1,575.00      $1,195.78       $2, 770.78
                                                       22 68%        77.32%        $3, 150 00     $2,659 99       $5, 809 99

                                                                                       $45 00          $1.20
                                      Avg Meters    Base Gals     Over Base            $45 00          $0.98
Residential              Water            197 00     2,441,439     2,449,786        $8, 865 00    $2, 939.74     $11,804.74
                         Sewer            197.00     2,441,439     2,449,786        $8,865.00     $2,400.79      $11,265.79
                                                       49 91ol       50 09%        $17,730.00     $5,340.53      $23,070.53

TPL Treatment Plant                                                   395, 700                      $475.20         $475.20
Commerciai               Irrigation           24                   6, 353,600                     $7,624.32
Residential              Irrigation          107                   7,355,552                      $8,826 66      $16,450.98
                                                                  20, 574, 177                                   $45, 806.71

Quarter Ended 3/31/04                                                                  $63.00         $1.20
                                      Avg Meters    Base Gals.    Over Base            $63.00         $098
Commercial               Water             24.00       2S6,625     1,129,140        $1,512.00     $1,354.97       $2, 866 97
                         Sewer             24.00       286, 625    1,129,140        $1,512.00     $1,106.56       $2,618.56
                                                       20 25%        79.75%         $3,024.00     $2,461.53       $5,485.53

                                                                                       $45 QQ         $1 20
                                      Avg Meters    Base Gals.    Over Base            $45.00         $0 98
Residential              Water            190.00     1,855,919       567,435        $8,550 00      $704.92        $9,254.92
                         Sewer            190 00     1,855,919       587,435        $8,550.00      $575.69        $9, 125.69
                                                       75 96%         24   04o/o   $17,100 00     $1,280 61      $18,380 61

TPL Treatment Plant                                                  326,800                        $392 40         $392.40
Commercial               Irrigation           22                   1,923,200                      $2, 30T.84
Residential              irrigation           99                   1,946,960                      $2, 336.35      $4, 644.19
                                                                   8,056, 079                                    $28, 902.7 3

Quarter Ended 12/31/03                                                                 $63.00         $1.20
                                      Avg Meters    Base Gals.    Over Base            $63.00         $0.98
Commercial               Water             21 00       219,345       643,690        $1,323 00      $772.43         $2;095.43
                         Sewer             21.00       219,345       643, 690       $1,323.00      $630.82         $1,953.82
                                                       25 42%         74 58ol       $2,646 00     $1,403.24        $4, 049.24

                                                                                       $45 oa         $1 20
                                      Avg Meters    Base Gals.    Over Base            $45 00         $0.98
Residential              Water            1S2 00     1,812,277       695,910        $8, 190.00      $835,09       $9,025.09
                         Sewer            182 00     1,812,2'77      695,91Q        $8, 190.00     $681.99        $8,8'71.99
                                                       72 25%        27 T5%        $16,380.00     $1,517.08      $17,897 08
TPL Treatment Plant                                                  3T1,800                        $446.40         $446.40
Commercial               irrigation            23                  6, 168,300                     $7,401 .96
Residential              Irrigation            94                  3,634, 120                     $4,360.94      $11,762.90
                                                                  13,545,442                                     $34,155.63

Quarter Ended 9/30/03                                                                  $63 00         $1 20
                                      Avg Meters    Base Gals.    Over Base            $63.00         $0.98
Commercial               Water              18 aa      198,620       739,730        $1,134.00      $887.68         $2,021 68
                         Sewer              18 00      198,620       739, /30       $1,134.00      $724.94         $1,858.94
                                                       21.17%        78 83'i        $2, 26S 00    $1,612.61        $3,880 61

                                                                                       $45 00         $1.20
                                      Avg Meters    Base Gals.    Over Base            $45.00         $098
Residential              Water             172 00    2, 098,129    1,522, 160       $7,740 00     $1,826 59        $9,566.59
                         Sewer             172 00    2, 098,129    1,522, 160       $7,740.00     $1,491.'72       $9,231.T2
                                                        57 95%        42 Q5%       $15,480 00     $3,318 31       $18,798.31
TPL Treatment Plant                                                   447, 300                      $536.40          $536 40
Commercial               lmgation              12                  4, 404, 900                    $5,285 88
Residential              Irrigation            91                  T.295,931                      $8,755 12       $14,041.00
                                                                  16,T06,TTO                                      $37,256.32
                                                                                                         Work Paper   9
HAIG POINT UTILITY, INC.
Billing Data
Twelve Months ended 6/30104
                                                                               B           ~U                Total
Year Ended 6l30l04                                                               $63 00         $1.20
                                   Avg Meters   Base Gals     Over Base          $63.00          $0.98
Commercial            Water             22 00    1,062, 510    3,732, 740     $5,544 00     $4,479.29      $10,023 29
                      Sewer             22 00    1,062, 510    3,732,740      $5, 544 00    $3,658.09       $9,202.09
                                                   22 16%        77 84%      $11,088 00     $8, 13T,37     $19,225 37

                                                                                 $45 00          $1.20
                                   Avg Meters   Base Gals     Over Base          $45 00          $0.98
Residential           Water            185 25    8,207,764     5,255, 291    $33,345 00     $6,306 35      $39,651 35
                      Sewer            185 25    8,207, 764    5,255,291     $33,345 00     $5, 150.19     $38,495.19
                                                   60 97o/       39 03%      $66,690 00    $11,456 53      $78, 146 53

TPL Treatment Plant                                            1,541,600                    $1,850 40       $1,850,40
Commercial            Irrigation        20.25                 18,850,000                   $22, 620 00
Residential           lmgation          97 75      52.77%     20, 232, 563                 $24, 279 08     $46, 899.08
                                                              57,340,868                                  $146, 121 38
                                                                                                                       Work Paper   10
HAIG POINT UTILITY, INC.
Pro Forma Billing Projections
At Present Rates
                                                                                         Base            Usage              Total
Annualized   Billin                                                                        $252.00            $1.20
                                           Meters       Base Gals.     Over Base           $252.00            $Q. 98
Commercial-Club               Water            25        1,008, 350      3,542, 4 TO     $6,300.00       $4,250.96        $10,550.96
                              Sewer            25        1,008,350       3,542, 470      $6,300.00       $3,471.62         $9,771 62
                                                           22. 16/o        77.84%       $12,600.00       $7, 722.58       $20,322.58



                                                                                           $180.00            $1.20
                                           Meters       Base Gals.     Over Base           $180.00            $0.98
Residential-Haig      Pt.     Water           735       33,365,037      21,363,063     $132,300.00      $25, 635, 68     $157,935.68
                              Sewer           735       33,365,037      21,363,063     $132,300.QO      $20, 935.80      $153,235.80
                                                           60 97'/         39.03'/0    $264, 600.00     $46, 571,48      $311,171,48
Residential-Cedar      Cove   Water             18         81 T, 103       523, 177      $3,240.00        $62T.81          $3,867.81
                              Sewer             18         817,103         523, 177      $3,240.00        $512.71          $3,752.71
                                                           60,97%          39.03%        $6,480.00       $1,140.53         $7,620.53



TPL Treatment Plant                                 1                    1,537,380                       $1,844. 86
Commercial                    Irrigation        25                      19,36'I, 790                    $23,234,.15
Residential                   Irrigation      565                       67,805, 125                     $81,366.15       $106,445.15
                                                                                                                         $445, 559.74


                                                                                                      Water              $278, 799.61
                                                                                                      Sewer              $166,760„14
                                                                                      Work Paper 11
                                    Haig Point Utility, Inc.
                         Complete System - Customer Projections

                                              Avg        Avg Annual           Total
                         UnitsiMeters        GPD           Demand          Demand (tg)      ERCs
Residential-Haig Pt,               735         204, .0          74,460.0      54,728.1        ?35.0
Residential-Cedar Cove              18         204.0            74,460.0       1,340.3         18.0
                                   753                                        56,068,4        753,.0

Commercial-Club                     25          498. ?         182,032.8       4, 550,8        61.1
                                    25                                         4, 55Q.8        6'l. 1

TPL Treatment Plant                     1     4,212.0     1,537,380.0           1,537,4        20.6

Residential irrigation             565          328,8          120,009.1      67, 805.1       910.6
Commercial irrigation               25        2, 121,8         ?74,471.6      19,361.8        260,. Q

Total System                                409, 105 5                       149,323.5      2, 005.4
HAIG POINT UTILITY COMPANY                                                                                                                                          Work Paper 12
BILLING ANALYSIS - ALL IRRIGATION USAGE                                                                                                                                Page1 of 3
YEAR ENDING JUNE 30, 2004                                                                                                                              IRRIGATION CUSTOMER

   IA)                                                (8'I           (Cl            (D)           (E)      IF)         (G)              (H)                (I)            (J)
                                                                   BILLING      CUMULATIVE       TOTAL   EXCESS    EXCESS BILLS CUMULATIVE           CONSILIDATED     PERCENT
                                                    TOTAL          USAGE           BILLS         BILLS    BILLS      x USAGE          USAGE            FACTOR            OF
GALLONS       ()TR   1   OTFTQ?   ~T        QTR 4   ~ol   L        ~A«F         ~UUM o                   ~a. a ~F*A                 ~UUM C           ~OM               TOTAL
          1                            15                     23           23              23      468       445              445               23            468           1.2%
          2                             2                                   8              27      468       441              882               31            913           2.  3o%%d


          3                             5                     7            21              34      468       434             1302               52           1354          3.4'/a
          4                            4                      6            24              40      468       428             1712               76           1768          4 6'/o
          5                            4                      5            25              45      468       423             2115              101           2216          5,6%
          6                            4                      8            48              53      468       415             2490              149           2639          6,7'/o
          7                            3                      4            26              57      468       411             2877              177           3054          7    8'%%d


          6                            5                      8            64              65      468       403             3224              241           3465          8.8'/o
          9                             1                      3           27              68      468       400             3600              268           3868          9.8'/o
         10                            4                      5            50              73      468       395             3950              318           4266         10,9'/o
         11                             1                     3            33              76      468       392             4312              351           4663         11,9'/o
         12                             1                     5            60               81     488       387             4644              411           5055         12 9'/
         13                                                   6            78               87     468       381             4953              489           5442         13.8'/o
         14                             1                     4            56               91     468       377             5279              545           5823         14.8'/0
         15                            3                      5            75               96     488       372             5580              620           6200         15.8'/o
         16                            3                      4            64              100     468       368             5889              684           6572         16,7'/o
         17                            2                      3            51              103     468       365             6205              735           6940         17 7o/o
         16                            3                      5         90                 108     468       360             6480              825           7305         18.6'/
         19                            0                       4        76                 112     468       356             6764              901           7665         19 5o/o
         20                                                   4         80                 116     468       352             7040              981           8021         20 4o/a
         21                            4                      7        147                 123     468       345             7245             1128           8373         21    3o/a

         22                            2                       7       154                 130     468       338             7436             1282           8718         22 2o%%d
         23                            2                       4        92                 134     468       334             7682             1374           9056         23 0'/0
         24                            2                      3         72                 137     468       331             7944             1446           9390         23 9o/o
         25                             1                      4       100                 141     468       327          8175                1546           9721         24, 7%
         26                             1                     6        156                 147     468       321          8346                1702          10048         25, 6'/o
         27                            2                      5        135                 152     468       316          8532                1837          10369         26    4o/o

         28                             1                     5        140                 157     468       311          8708                1977          10685         27.2'/o
         29                            0                      3         87                 160     468       308          8932                Z064          10996         28.0'/o
         30                            0                      4        120                 164     468       304          9120                2184          11304         28.8/
         31                            0                       5       155                 169     468       299          9269                2339          11608         29 5o/o
         32                            2                       6       192                 175     466       293          9376                2531          11907         30 3o/o
         33                            0                       5       165                 180     468       288          9504                2696          12200         31    Oo/o

         34                            2                      4        136                 164     468       284          9656                2832          124SB         31,8%
         35                            0                       4       140                 188     468       280          9800                2972          12772         32.5%
         36                             I                     2            T2              190     468       278         10008                3044          13052         33,2%
         37                            2                      6       222                  196     468       272         10064                3266          13330         33 ga/o
         38                             1                      5       190                 201     468       267         10146                3456          13602         34 6o/o
         39                            0                       1        39                 202     468       266         10374                3495          13869         35 3o/o
         40                             1                     6       240                  208     458       260         10400                3735          14135         36.0%
         41                            0                       2       82                  210     468       258         10578                3817          14395         36 6o/o
         42                                                    4      168                  214     468       254         10668                398S          14653         37.3'/o
         43                            3                      11      473                  225     468       243         10449                4458          14907         37.   9'%%d


         44                            0                       1       44                  226     468       242         10648                4502          15150         38.5o/o
         45                            0                      3       135                  229     468       239         10755                4637          15392         39.2'/o
         46                            1                      3       138                  232     466       236         10856                4775          15631         39.8'/o
         47                             1                     5       235                  237     468       231         10857                5010          15867         40.   4a%%d


         48                            2                      4       192                 241      468       227         10896                5202          16098         40. 9'/o
         49                            0                      4       196                 245      468       223         10927                5398          16325         41 6'/o
         50                            1                      4       200                 249      46s       219         10950                5598          16548         42 1o/o
         51                            0                      7       357                 256      468       212         10812                S955          16767         42 6o/o
         52                            0                      5       260                 261      468       207         10764                6215          16979         43.2o/o
         53                            3                      7       371                 268      468       200         10600                6586          17186         43, 7o/a
         54                            1                      3       162                 271      468       197         10638                6748          17386         44, 2'/o
                                                                                                                                                              Work Pa per 12
                                                                                                                                                                 Page 2 ef 3
  I'A)                                            (B)       (C)         (D)              (E)       (F)              (G)          (H)                (I)             (J)
                                                          BILLING   CUMULATIVE          TOTAL    EXCESS         EXCESS BILLS CUMULATIVE       CONSILIDATED      PERCENT
                                                TOTAL     USAGE        BILLS            BILLS     BILLS           x USAGE       USAGE            FACTOR            OF
gALLONS       QTR   1   Qj'R'2   QTR 3   QTR4   ~BI   L   ~oo
                                                              «0
                                                                    ~oUM      o
                                                                              273         468
                                                                                                 ~E.   O
                                                                                                       195
                                                                                                                ~F*10725
                                                                                                                      A        ~SUM   O
                                                                                                                                      6858
                                                                                                                                              ~GH17583            TOTAk
                                                                                                                                                                    44.
         55                                                                                                                                                               7o%%d


         56                                                   168             276         468          192            10752           7026           17778          45 2%
         58                                                    ee             277         468          191            «078            7084           18162          46.2%
         59                                                   «8              279         468          189            «151            7202           18353          46 7%
         60                                                   160             282         468          186            «160            7382           18542          47.2%
         61                                                    61             283         468          Iee            «285            7443           18728          47.6%
         63                                                  376              269         468          179            «277            7821           19098          48.6%
         64                                                   320             294         468          174            «136            6141           19277          49 0%
         65                                                  130              296         468          172            «180            8271           19451          49.5%
         66                                                  396              302         468          166            10956           8667           19623          49.9%
         67                                                  134              304         468          164            10988           8801           19789          50.3%
         68                                                  272              308         468          160            'I0860           9073          'f9953         50,8%o
         70                                                  140              310         468          158            «060             9213          20273          51.6%
         71                                                  284                  314     468          154            10934            9497          20431          52.0%
         72                                                  504                  321     468          147            10564           10001          20565          52,4%
         73                                                   73                  322     468          146            10658           10074          20732          52.7%
         75                                                  450                  328     468          140            10500           10524          21024          53.5o/o
         76                                                  228                  331     468          137            10412           10752          2«64           53,8%
         77                                                  231                  334     468          134            10318           10983          21301          54.2%
         78                                                   78                  335     468          133            10374           «061           21435          54.5%
         79                                                   79                  336     468          132            10428           «140           21568          54.9%
         80                                                  240                  339     468          129            10320           «380           21700          55.2'/o
         81                                                  324                  343     468          125            10125           «704           21829
      82                                                       82                 344     468          124            10168           11786          21954           55.e/
      84                                                      168                 346     468          122            10248           «954           22202           56.5'/o
      85                                                     170                  348     468          120            10200           12124          22324           56, 8%
      86                                                     258                  351     468          «7             10062           12382          22444           57 1'/0
      87                                                     348                  355     468          «3              9831           12730          22561           57 4o/o
      88                                                     176                  357     468          «1              9768           12906          22674           57, 7'/o
      91                                                     182                  359     468          109             9919           13088          23007           58 5%
      92                                                     276                  362     468          106             9752           13364          23«6            58, 8%
      93                                                      93                  353     468          'l05            9765           13457          23222           59 1%
      94                                                      94              364         468          104             9776           13551          23327           59.3%
      95                                                     285              367         46e          101             9595           13836          23431           59 6%
      96                                                     192              369         468           99             9504           14028          23532           59,9%
      98                                                     490              374         468              94          9212           14518          23730           6P 4%
      99                                                      99              375          468             93          9207           14617          23824           8P 6%
     100                                                     100              376         4ee              92          9200           14717          23917           60.8%
     102                                                     102              377         468              91          9282           14819          24101           61,3%
     104                                                     104              378         468              90          9360           14923          24283           61,8%
     105                                                     105              379         468              69          9345           15028          24373           62.0'/o
     108                                                     108              380         468              ee          9504           15136          24640           62 7o/o
     «0                                                       «0              381         468              87          9570           15246          24816           63.1%
     «1                                                       «1              382         46e              86          9545           15357          24903           63 3%
     «2                                                      224              384         468              84          9408           15561          24989           63 6%
     «4                                                       «4              385         46e              83          9462           15695          25157           64.0%
     «5                                                       «5              366         468              82          9430           15810          25240           64.2o/o
     «6                                                       «6              387         468              81          9396           15926          25322           64,4%
     «7                                                       «7              388         468              60          9360           16043          25403           64, 6%
     «9                                                       «9              389         46e              79          9401           16162          25563           65.0%
     120                                                     240              391         468              77          9240           16402          25642           65 2'%%d
     123                                                     123              392         468              76          9348           16525          25873           65,8%
     126                                                     126              393         468              75          9450           16651          26101           66 4'/o
     127                                                     381              396         468              72          9144           17032          26176           66.6%
     126                                                      128             397         468              71          9086           17160          26248           66.8%
     132                                                      132             398         468              70          9240           17292          26532           67.5'/o
     135                                                      135                 399     468              69          9315           17427          26742           68 0%
     136                                                      136                 400     468              68          9248           17563          zee«            68 2o/o
     138                                                      138                 401     468              67          9246           17701          26947           68.5'/o
     141                                                      141                 402     468              66          9306           17842          27148           69.1%
                                                                                                                                                        Work Pa per 12
                                                                                                                                                           Page 3 of 3
   (A)                                       (B)         (C)         (Di           (E)       (F)            (G)          (H)               0)                 (J)
                                                       BILLING   CUMULATIVE       TOTAL    EXCESS       FXCESS BILLS CUMULATIVE       CONSILIDATED        PERCENT
                                           TOTAL       USAGE        BILLS          BILLS    BILLS         x USAGE      USAGE            FACTOR                OF
IZAALONS   QTT 1        2QTR
                    QTTI 2     3 QTR 4     ~BI         ~A*B      ~SUM      B               ~E- D        ~FA9230           ~SUMO       ~GH                  TOTAL
     142        B              0     0                     142              403      468        65                            17984             27214          69,2%
     143        0              0                           143              404      468        64                9152        16127             27279          69 4'/
     145        1              0     0                     145              405      468        63                9135        18272             27407          69.7%
     150        I              0     0                     150              408      468        62                9300        18422             27722          70.5%
     153        1              0     0                    153               407      468        61                9333        18575             27908          71,0%
     154        0              0                          154               408      468        60                9240        18729             27969          71.1%
     155        0              0     2                    310              410       468        58                8990        19039             28029          71.3%
     157        0              0                          157              411       468        57                8949        19196             28145          71.6%
     158        0              0      1                   158              412       468        56                8848        19354             26202          71.7%
     161                       1      'I                  483              415       468        53                8533        19837             28370          72.2%
     164        0              0      1                   164              416       468        52                8528        20001             28529          72 6%
     167                       0     0                    167              417       468        51                8517        20168             28685         73 0%
     169        0              1     0                    169              418       468        50                8450        20337             28787          73 2%
     171        0              0     1                    171              419       468        49                8379        20508             28887          73,5%
     173        0              0     2                    346               421      468        47                8131        20854             26985          73,7%
     174                       0     0                    1T4               422      466        46                8004        21028             29032          73.8%
     175        1              0     0                    175               423      468        45                7875        21203             29078          74.0%
     179       0               0     1                    179              424       466        44                7876        21382             29258          74 4%
     184        1              0     0                    184              425       468        43                7912        21566             29476          76,0%
     185        1              0     0                    185              426       468        42                7770        21751             29521          75 1%
     186        1              0     2                    558              429       468        39                7254        22309             29563          75 2%
     188        1              0     0                    188              430       468        38                'T144       22497             29641          75,4%
     189        0              0     2                    378              432       468        36                6804        22875             29679          75 5B/
     207       0               0                          207              433       468        35                7245        23062             30327          77 1B/
     209        0              0      1                   209              434       468        34                7106        23291             30397          77.3%
     212        1              0     0                    212              435       468        33                6996        23503             30499          77,6'/U
     214       0               1     0                    214              436       468        32                6848        23717             30565          77.7%
     215        1              0     0                    215              437       468        31                6665        23932             30597          77,8%
     235       0               0     0                    235              438       468        30                7050        24167             31217          79,4%
     240        1              0     0                    240              439       468        29                6960        24407             3136T          T9.8%
     256       0               0     1                    256               44p      468        28                7168        24663             31831          81.0%
     Z57       0               0     1                    257               441      468        27                6939        24920             31859          81.0%
     276                       0     0                    276               442      468        26                T176        25196             32372          82.3%
     281       0               0     1                    281               443      468        25                7025        25477             32502          82.7%
     288       0               0     0                    288               444      468        24                6912        25765             32677          83.1%
     340       0               0     0                    340               445      468        23                7820        26105             33925          66,3%
     354       0               0     0                    354               446      468        22                7786        26459             34247          87.1%
     358        1              0     0                    358               447      468        21                7518        26817             34335          87,3%
     367        1              0     0                    367               448      468        20                7340        27184             34524          87 8%
     370       0               0     0                    370               449      468        19                7030        27554             34584          88.0%
     380       0               0                          360               450      468        18                6840        27934             34774          88.4%
     389        1              0     0                    389               451      468        17                6613        26323             34936          88.9%
     419       0               0     0                    419               452      468        16                6704        28742             35446          90.2%
     444        0              0     0                    444               453      466        15                6660        29186             35846          91.2%
     445        0              1     0                    445               454      468           14             6230        29631             35861          91.2B/s
     468        0              0     0                    468               455      468        13                6084        30099             36183          92.0%
     472        1              0     0                    472               456      466        12                5664        30571             36235         g2. 2%
     508        1              0     0                    508               457      468        11                5588        31079             36667         93,3%
     524       0               0     0                    524               456      468        10                5240        31603             36843         93.7%
     545       0               0     0                    545               459      468            9             4905        32148             37053         94,2%
     557       0               0     f                    557               460      468            8             4456        32705             37161         94.5%
     562       0               0     0                    562               461      468            7             3934        33267             37201         94.6%
     576       0               0     1                    576               482      468            6             3456        33843             37299         94.9%
     687       0               0      1                   687               463      468            5             3435        34530             37965         96,6%
     753       0               0     1                    753               464      468            4             3012        35283             38295         97.4%B
     777        I              0     0                    777               465      468            3             2331        36060             38391         97 6%
     823       0               0     0                    823               466      468            2             1646        36883             38529         98 0%
    1058       0               0      1                  1058               467      468            1             1058        37941             38999         99.2%
    1378        1              0     0                   1378              468       468            0                0        39319             39319        100,0%

             'l02      116   120    130          468    39319
                                                                                                                                   Work Paper   13
                                                                     Haig Point Utility, Inc„

                                                                  Statement of Proposed Rates
                                                                                                                     Present          Proposed
                                                                                                                      Rates             Rates

l, .     Residential Rates
         A.  Water:                                                                                                    $500.00           $5QO. OO
                1)             Tapping Fees & 3/4" Meter Box                                                            $45,00             $45,00
                2)             Base Quarterly Charge                                                                     $0.00             $2.00
                               Consumption Charge (per 1,000 gaflons)          0 to 22, 5QQ gallons per quarter
                3)                                                                                                       $1,20              $2,00
                                                                               Over 22,500 gallons


                    Sewer:                                                                                             $500.00            $500,00
                    1)         Tapping Fees & Service Lateral                                                           $45.00            $145,03
                    2)         Base Quarterly Charge                                                                     $0,00              $1.30
                    3)         Volumetric Charge (per 1,000 gailons)            0 to 22,500 gallons per quarter
                                                                                Over 22, 500 gallons                     $0.96              $1.30

                       ation:                                                                                                             $500.00
                    ~lrri
                                                                                                                        $500,00
                    1)   Tapping Fees & 3/4" Meter Box                                                                    $1.20            $2, 00
                          Consumption Charge (per 1,000 gallons}                0 to 18,000 gallons per quarter
                    2)                                                                                                    $1.20            $2.25
                                                                                18,0Q1 to 60,000 gallons
                                                                                Over 60,000 gallons                       $1,20             $2,55


   ll,        Commercial Rates
                 Water:                                                                                                $250.00            $250, 00
                     1}         Tapping Fees per Hotel or Inn Room                                                     $500.00            $500.00
                     2)         Tapping Fees up to 1-1/2n Meter                                                                          $1,500,00
                                                   3" Meter                                                           $1,500,00
                     3)         Tapping Fees 2" or                                                                                       $3,500.00
                                                 6" Meter                                                             $3,500.00
                     4)         Tapping Fees for
                                Note: Larger meters on a case by case basis.
                                                                                                                          $63,00            $63.00
                      5)        Base Quarterly Charge                                                                      $0,.00           $2.00
                                Consumption     Charge (per   1,000 gallons)     0 to 22, 500 gallons per quarter
                      6)                                                                                                   $1.20            $2,00
                                                                                 Over 22, 500 gallons


                      Sewer:                                                                                             $250.00           $250, 00
                       1)        Tapping Fees per Hotel or inn Room                                                      $500„00           $500.00
                      2)         Tapping Fees 4" - 8" Sewer Pipe                                                          $63.00           $203, 04
                       2}        Base Quarterly Charge                                                                     $0.00             $1.30
                                 Volumetric Charge (per 1,000 gallons)            0 to 22, 500 gallons per quarter
                       3)                                                                                                  $0.96                $1.30
                                                                                  Over 22, 500 gallons


                         ation:                                                                                                             $500.00
                       ~trri
                                                                                                                         $500. 00
                                                                                                                               ,


                        1) Tapping Fees & 3/4" Meter Box                                                                   $1.20             $2.00
                       2) Consumption Charge (per 1,000 gallons)                  0 to 18,000 gallons per quarter
                                                                                  18,001 to 60, 000 gallons                $1.20             $2.25
                                                                                  Over 60,000 gallons                      $1,20              $2.55

       lil.    S ecial Conditions
               A. T~ain Fees:
                                  Remain as in original tariff.

                            Backflow Prevention:
                                  Remain as in original tariff.

               C. ~Sstem Develo ment Char e:
                       Remain as in original tariff,

								
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