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[null,null,null,null,"Docket No. 20200139-WS"]
[null,null,null,null,"Exhibit ACC-3"]
[null,null,null,null,"Schedule 1"]
[null,null,null,null,"Page 1 of 1"]
[]
[]
[null,"UTILITIES, INC. OF FLORIDA - SEWER"]
[null,"TEST YEAR ENDING DECEMBER 31, 2019"]
[null,"REVENUE REQUIREMENT SUMMARY "]
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[]
[]
[null,null,"Company","Recommended","Recommended"]
[null,null,"Claim","Adjustment","Position"]
[null,null,"(A)"]
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[2,"Required Cost of Capital",{"$f":"+C20/C16","v":7.8890777874228962E-2},{"$f":"E18-C18","v":-1.1633015102128205E-2},{"$f":"+ROR!G27","v":6.7257762772100757E-2},"(C)"]
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[3,"Required Return",7080225,{"$f":"E20-C20","v":-2076606.8079821952},{"$f":"(E16*E18)","v":5003618.1920178048}]
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[4,"Operating Income @ Present Rates",2290839,{"$f":"+E22-C22","v":854738.43377183937},{"$f":"+Income!C34","v":3145577.4337718394},"(D)"]
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[5,"Operating Income Deficiency",{"$f":"+C20-C22","v":4789386},{"$f":"D20-D22","v":-2931345.2417540345},{"$f":"E20-E22","v":1858040.7582459655}]
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[6,"Revenue Multiplier",{"$f":"+C28/C24","v":1.3633027281576386},{"$f":"+C26","v":1.3633027281576386},{"$f":"+'Rev Mul'!D27","v":1.3873154053902299},"(E)"]
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[7,"Required Revenue Increase",6529383,{"$f":"E28-C28","v":-3951694.4322424284},{"$f":"E24*E26","v":2577688.5677575716}]
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[null,"Sources:"]
[null,"(A) UIF Filing, Schedule B-2, Page 1. "]
[null,"(B) Exhibit ACC-3, Schedule 3."]
[null,"(C) Exhibit ACC-3, Schedule 2."]
[null,"(D) Exhibit ACC-3, Schedule  9."]
[null,"(E) Exhibit ACC-3, Schedule 27."]
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[{"$f":"+'Income Tax'!D23","v":0.2452182}]
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[null,null,null,null,null,"Docket No. 20200139-WS"]
[null,null,null,null,null,"Exhibit ACC-3"]
[null,null,null,null,null,"Schedule 2"]
[null,null,null,null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - SEWER"}]
[null,{"$f":"+Summary!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"REQUIRED COST OF CAPITAL "]
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[]
[]
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[null,null,null,"Capital","Cost",null,"Weighted"]
[null,null,null,"Structure (%)","Rate (%)",null,"Cost (%)"]
[null,null,null,"(A)","(B)"]
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[]
["1.","Long-Term Debt",null,{"$f":"0.9125*0.5","v":0.45624999999999999},5.7799999999999997E-2,null,{"$f":"+D19*E19","v":2.6371249999999999E-2}]
[2,"Short-Term Debt",null,{"$f":"0.05*91.25%","v":4.5624999999999999E-2},4.0399999999999998E-2,null,{"$f":"+D20*E20","v":1.8432499999999998E-3}]
[3,"Common Equity",null,{"$f":"91.25*0.45%","v":0.41062500000000007},9.5000000000000001E-2,"(C)",3.9009375000000006E-2]
[4,"Customer Deposits",null,{"$f":"248501/146661161","v":1.6943886050377031E-3},0.02,null,3.3887772100754062E-5]
[5,"Tax Credits - Zero Cost",null,{"$f":"73443/146661161","v":5.0076652536522608E-4},0,null,0]
[6,"Accumulated Deferred Income Taxes",null,{"$f":"7156450/146661161","v":4.8795809000857428E-2},0,null,0]
[7,"Other Deferred Tax Liability - TCIA",null,{"$f":"5353825/146661161","v":3.6504722610234894E-2},0,null,0]
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[8,"Total Cost of Capital",null,{"$f":"SUM(D19:D25)","v":0.9999956867414953},null,null,{"$f":"SUM(G19:G25)","v":6.7257762772100757E-2}]
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[null,"Sources:"]
[null,"(A) Derived from UIF Filing, Schedule D-1, page 1, and recommendations of Mr. Garrett "]
[null,"       regarding percentages of long-term debt, short-term debt, and common equity."]
[null,"(B) Cost rates per UIF Filing, Schedule D-1, page 1 except for cost of equity."]
[null,"(C) Cost of equity cost rate per Testimony of Mr. Garrett."]
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[null,null,{"$f":"SUM(C44:C46)","v":{"$error":"#VALUE!"}}]

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[null,null,null,null,"Docket No. 20200139-WS"]
[null,null,null,null,"Exhibit ACC-3"]
[null,null,null,null,"Schedule 3"]
[null,null,null,null,"Page 1 of 1"]
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[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - SEWER"}]
[null,{"$f":"+Summary!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"RATE BASE SUMMARY "]
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[null,null,"Company","Test Year",null,"Recommended "]
[null,null,"Claim","Adjustment",null,"Position"]
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[2,"Utility Land and Land Rights",583043,0,null,{"$f":"+C17+D17","v":583043}]
[3,"    Less: Non -Used and Useful Plant",-928928,{"$f":"+'Used and Useful'!F17","v":-1536239},"(C)",-2465167]
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[4,"Accumulated Depreciation",-54270966,{"$f":"'Acc Dep'!C17","v":-3488242},"(D)",{"$f":"+C20+D20","v":-57759208}]
[5,"Contributions in Aid of Construction",-44243811,{"$f":"CIAC!C12","v":-419575},"(E)",{"$f":"+C21+D21","v":-44663386}]
[6,"Accumulated Amortization of CIAC",28503115,{"$f":"+CIAC!C14","v":419575},"(E)",{"$f":"+C22+D22","v":28922690}]
[7,"Advances for Construction",1315,0,null,{"$f":"+C23+D23","v":1315}]
[8,"Working Capital Allowance",5551167,{"$f":"+'Working Capital'!E19","v":-3202451},"(F)",{"$f":"+C24+D24","v":2348716}]
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[9,"Total Rate Base",{"$f":"SUM(C16:C24)","v":89747182},{"$f":"SUM(D16:D24)","v":-15352525},null,{"$f":"SUM(F16:F24)","v":74394657}]
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[]
[]
[null,"Sources:"]
[null,"(A)UIF Filing, Schedule A-2."]
[null,"(B) Exhibit ACC-3, Schedule 4."]
[null,"(C) Exhibit ACC-3, Schedule 5. "]
[null,"(D) Exhibit ACC-3, Schedule 6. "]
[null,"(E) Exhibit ACC-3, Schedule 7."]
[null,"(F) Exhibit ACC-3, Schedule 8."]

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[null,null,"Docket No. 20200139-WS"]
[null,null,"Exhibit ACC-3"]
[null,null,"Schedule 4"]
[null,null,"Page 1 of 2"]
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[null,{"$f":"+'Rate Base'!B7","v":"UTILITIES, INC. OF FLORIDA - SEWER"}]
[null,{"$f":"+'Rate Base'!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"UTILITY PLANT-IN-SERVICE "]
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[]
[]
[1,"Adjustments to Pro Forma Additions",-11137042,"(A)"]
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[2,"Adjustments to Pro Forma Retirements",4011449,"(A)"]
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[3,"Total Pro Forma Adjustments to Utility Plant ",{"$f":"+C13+C15","v":-7125593}]
[]
[]
[]
[null,"Sources:"]
[null,"(A) Exhibit ACC-3, Schedule 4, page 2 of 2."]

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[null,null,null,null,null,null,null,null,null,null,null,null,"Docket No. 20200139-WS"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit ACC-3"]
[null,null,null,"UTILITIES, INC. OF FLORIDA - SEWER",null,null,null,null,null,null,null,null,"Schedule 4"]
[null,null,null,"TEST YEAR ENDING DECEMBER 31, 2019",null,null,null,null,null,null,null,null,"Page 2 of 2"]
[null,null,null,"UTILITY PLANT-IN-SERVICE ADDITIONS"]
[]
["Docket# 20200139-WS"]
[null,null,null,null,null,null,null,null,"Base Project ","Cost Per","Accumulated","Book",null,"Retirement","CIAC"]
["Job Description","Co","PCF#","County","System","Retirement?","CIAC?","System","Cost","RR Schedule","Depreciation","Depreciation","Retirement","Depreciation","Amortization",null,null,null,null,null,null,"PCF#"]
[]
["Engineering WWTP Master Plan",259,6,"Pasco","Labrador","No",null,"Sewer",40636.06,40636,2257.56,2257.56,null,null,null,null,null,null,null,null,null,6]
["Barrington WWTP Cap Improvements",251,13,"Lake","LUSI","No",null,"Sewer",380000,396710,22039.42,22039.42,null,null,null,null,null,null,null,null,null,13]
["PDR & Master Lift Station",250,14,"Pinellas","Mid-County ","Yes","No","Sewer",360000,382847,8000,8000,70866.14173228346,1575,null,null,null,null,null,null,null,14]
["PDR & Master Lift Station",250,14,"Pinellas","Mid-County ","Yes","No","Sewer",84000,89331,2800,2800,30094.488188976378,1003,null,null,null,null,null,null,null,14]
["PDR & Master Lift Station",250,14,"Pinellas","Mid-County ","Yes","No","Sewer",183600,195252,6120,6120,58781.443298969069,1959,null,null,null,null,null,null,null,14]
["PDR & Master Lift Station",250,14,"Pinellas","Mid-County ","Yes","No","Sewer",512515,545041,17083.830000000002,17083.830000000002,200856.2541736227,6695,null,null,null,null,null,null,null,14]
["PDR & Master Lift Station",250,14,"Pinellas","Mid-County ","Yes","No","Sewer",626000,665728,34777.78,34777.78,246028.23179791975,13668,null,null,null,null,null,null,null,14]
["Curlew Creek I&I Improvements",250,16,"Pinellas","Mid-County ","No",null,"Sewer",635000,664201,14760.01,14760.01,null,null,null,null,null,null,null,null,null,16]
["MC Headworks Improvements",250,17,"Pinellas","Mid-County ","Yes","No","Sewer",3045500,3186839,177046.64,177046.64,1558186.3364361702,86566,null,null,null,null,null,null,null,17]
["Eng Relocate LS 10 FM",250,18,"Pinellas","Mid-County ","Yes","No","Sewer",56000,58139,1937.95,1937.95,20062.992125984252,669,null,null,null,null,null,null,null,18]
["L/S RTU Installation - 2020091",256,20,"Charlotte","Sandalhaven","No",null,"Sewer",130000,135490,13549.02,13549.02,null,null,null,null,null,null,null,null,null,20]
["Const - Wekiva WWTF Headworks",255,23,"Seminole","Sanlando","Yes","No","Sewer",2750000,2901907,161217.04999999999,161217.04999999999,1406998.005319149,78167,null,null,null,null,null,null,null,23]
["ENG - Wekiva WWTF Headworks",255,23,"Seminole","Sanlando","No",null,"Sewer",186715,198117,11006.52,11006.52,null,null,null,null,null,null,null,null,null,23]
["ENG F5/C1/L2 FM",255,26,"Seminole","Sanlando","No",null,"Sewer",194500,202637,6754.58,6754.58,null,null,null,null,null,null,null,null,null,26]
["E.E. Williamson Utility Relocations",255,28,"Seminole","Sanlando","Yes","Yes","Sewer",111025,115714,3857.13,3857.13,39776.673228346459,{"$f":"+O25","v":1326},1326,null,null,null,null,null,null,28]
["Lift Station Mechanical Rehab",255,29,"Seminole","Sanlando","Yes","Yes","Sewer",540000,560469,18682.3,18682.3,211627.71285475793,{"$f":"+O26","v":7054},7054,null,null,null,null,null,null,29]
["UIF CIP Analysis/Modeling",255,30,"Seminole","Sanlando","No",null,"Sewer",83500,93492,3116.4,3116.4,null,0,null,null,null,null,null,null,null,30]
["FM / GSM Relocation",241,33,"Pinellas","Tierra Verde ","Yes","Yes","Sewer",338864.89790178911,374656,12488.52,12488.52,121404.35318528666,4047,4047,null,null,null,null,null,null,33]
["FM / GSM Relocation",241,33,"Pinellas","Tierra Verde ","Yes","Yes","Sewer",172219.40762033898,190409,4231.3100000000004,4231.3100000000004,33901.458192980099,753,753,null,null,null,null,null,null,33]
["FM / GSM Relocation",241,33,"Pinellas","Tierra Verde ","Yes","Yes","Sewer",40182,44426,1480.88,1480.88,12864.683848797251,429,429,null,null,null,null,null,null,33]
["Trucks for New Employees",null,null,null,"ALL",null,null,null,null,95000,null,15833.33,null,0]
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[null,null,null,null,null,"Docket No. 20200139-WS"]
[null,null,null,null,null,"Exhibit ACC-3"]
[null,null,null,null,null,"Schedule 5"]
[null,null,null,null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+'Gross Plant'!B7","v":"UTILITIES, INC. OF FLORIDA - SEWER"}]
[null,{"$f":"+'Gross Plant'!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"UTILITY PLANT-IN-SERVICE - USED AND USEFUL"]
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[]
[]
[1,"Adjustment Per Interim Schedules",null,null,null,2465167,"(A)"]
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[2,"Company Claim",null,null,null,928928,"(B)"]
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[3,"Recommended Net Reduction ",null,null,null,{"$f":"+F15-F13","v":-1536239}]
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[]
[]
[]
[]
[null,"Sources:"]
[null,"(A) UIF Interim Filing, Schedule A-7."]
[null,"(B) UIF Filing, Schedule A-2."]

{"sheet":"Acc Dep","index":6,"n_rows":22,"n_cols":4,"rows_kept":22,"cut":false,"hidden":false,"merged":[]}
[null,null,"Docket No. 20200139-WS"]
[null,null,"Exhibit ACC-3"]
[null,null,"Schedule 6"]
[null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+'Rate Base'!B7","v":"UTILITIES, INC. OF FLORIDA - SEWER"}]
[null,{"$f":"+'Rate Base'!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"ACCUMULATED DEPRECIATION"]
[]
[]
[]
[1,"Adjustments Related to Additions",523207,"(A)"]
[]
[2,"Adjustments Related to Retirements",-4011449,"(A)"]
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[3,"Total Pro Forma Adjustments to Acc. Dep.  ",{"$f":"+C13+C15","v":-3488242}]
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[]
[]
[null,"Sources:"]
[null,"(A) Exhibit ACC-3, Schedule 4, page 2 of 2."]

{"sheet":"CIAC","index":7,"n_rows":18,"n_cols":4,"rows_kept":18,"cut":false,"hidden":false,"merged":[]}
[null,null,"Docket No. 20200139-WS"]
[null,null,"Exhibit ACC-3"]
[null,null,"Schedule 7"]
[null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+'Gross Plant'!B7","v":"UTILITIES, INC. OF FLORIDA - SEWER"}]
[null,{"$f":"+'Gross Plant'!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"CONTRIBUTIONS IN AID OF CONSTRUCTION"]
[]
[]
[1,"Retirement Adjustments Associated with CIAC",{"$f":"-(39777+211628+121404+33901+12865)","v":-419575},"(A)"]
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[2,"Associated Accumulated Amortization of CIAC",{"$f":"-C12","v":419575},"(A)"]
[]
[]
[null,"Sources:"]
[null,"(A) Exhibit ACC-3, Schedule 4, page 2 of 2."]

{"sheet":"Working Capital","index":8,"n_rows":24,"n_cols":6,"rows_kept":24,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,"Docket No. 20200139-WS"]
[null,null,null,null,null,"Exhibit ACC-3"]
[null,null,null,null,null,"Schedule 8"]
[null,null,null,null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+'Gross Plant'!B7","v":"UTILITIES, INC. OF FLORIDA - SEWER"}]
[null,{"$f":"+'Gross Plant'!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"WORKING CAPITAL ADJUSTMENTS"]
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[]
[]
[1,"Presumed Cash Balance",null,null,-3061123,"(A)"]
[]
[2,"Chlorine Dioxide Pilot Study",null,null,-52000,"(A)"]
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[3,"Smoke Testing/I&I Investigations",null,null,{"$f":"-61847-27481","v":-89328},"(A)"]
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[4,"Recommended Adjustments",null,null,{"$f":"SUM(E13:E17)","v":-3202451}]
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[]
[]
[null,"Sources:"]
[null,"(A) UIF Filing, Schedule A-3, page 5."]

{"sheet":"Income","index":9,"n_rows":34,"n_cols":4,"rows_kept":34,"cut":false,"hidden":false,"merged":[]}
[null,null,"Docket No. 20200139-WS"]
[null,null,"Exhibit ACC-3"]
[null,null,"Schedule 9"]
[null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - SEWER"}]
[null,{"$f":"+Summary!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"OPERATING INCOME SUMMARY "]
[]
[]
[null,null,null,"Schedule No."]
[1,"Company Claim",{"$f":"+Summary!C22","v":2290839},1]
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[null,"Recommended Adjustments:"]
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[2,"Salary and Wage Increase Expense",{"$f":"+'Emp Increase'!D29","v":20002.027160538004},10]
[3,"Additional Employees Expense",{"$f":"+'New Emp'!D23","v":74422.995043600007},{"$f":"1+D17","v":11}]
[4,"Severance Expense",{"$f":"+Severance!D21","v":20590.598460360001},12]
[5,"Incentive Compensation Expense",{"$f":"+'Inc Comp'!D33","v":71609.694334584419},13]
[6,"Payroll Tax Expense",{"$f":"+'Payroll Tax'!D24","v":16097.340653355583},14]
[7,"Non-Qualified Retirement Plan Expense",{"$f":"+'Non Qual'!D25","v":19809.477852030621},15]
[8,"Truck Fleet Expense",{"$f":"+Truck!D16","v":4801.9218116000002},16]
[9,"Lobbying Expense",{"$f":"+Lobbying!D20","v":16554.47992355996},17]
[10,"Holiday Party Expense",{"$f":"+'Holiday Party'!D20","v":1834.73069438892},18]
[11,"Depreciation Expense - Plant",{"$f":"+'Dep Plant'!D22","v":263221.09536839998},19]
[12,"Depreciation Expense - Non Used and Useful",{"$f":"+'Dep Used Useful'!D20","v":58186.883743800005},20]
[13,"Property Tax Expense - Plant",{"$f":"+'Property Tax Plant'!D20","v":125513.2708642014},21]
[14,"Property Tax Expense - Non Used and Useful",{"$f":"+'Prop Tax Used Useful'!D22","v":16518.614448533248},22]
[15,"Excess Deferred Income Tax Amortization",{"$f":"+EDIT!D25","v":201846.34032639989},23]
[16,"State Income Tax Expense",{"$f":"+SIT!D24","v":-397.34663180000007},24]
[17,"Interest Synchronization",{"$f":"'Int Syn'!D26","v":-55873.690281713578},25]
[]
[18,"Operating Income",{"$f":"SUM(C13:C33)","v":3145577.4337718394}]

{"sheet":"Emp Increase","index":10,"n_rows":37,"n_cols":5,"rows_kept":37,"cut":false,"hidden":false,"merged":[]}
[null,null,null,"Docket No. 20200139-WS"]
[null,null,null,"Exhibit ACC-3"]
[null,null,null,"Schedule 10"]
[null,null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - SEWER"}]
[null,{"$f":"+Summary!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"SALARY AND WAGE INCREASE EXPENSE"]
[]
[]
[]
[1,"Salaries and Wages",null,2613825,"(A)"]
[]
[2,"Salaries and Wages Officers",null,198741,"(A)"]
[]
[3,"Pensions and Benefits",null,720887,"(A)"]
[]
[4,"Total Test Year Costs",null,{"$f":"SUM(D13:D17)","v":3533453}]
[]
[5,"Increase @ 3.0%",null,{"$f":"0.03*D19","v":106003.59},"(B)"]
[]
[6,"Company Claim",null,132504,"(C)"]
[]
[7,"Recommended Adjustment",null,{"$f":"+D23-D21","v":26500.410000000003}]
[]
[8,"Income Taxes @ ",{"$f":"+'New Emp'!C21","v":0.2452182},{"$f":"+D25*C27","v":6498.3828394620004}]
[]
[9,"Operating Income Impact",null,{"$f":"+D25-D27","v":20002.027160538004}]
[]
[]
[]
[]
[null,"Souces:"]
[null,"(A) UIF Filing, Schedule B-6, page 1."]
[null,"(B) Line 4 X .03."]
[null,"(C) UIF Filing, Schedule B-3, page 2."]

{"sheet":"New Emp","index":11,"n_rows":29,"n_cols":5,"rows_kept":29,"cut":false,"hidden":false,"merged":[]}
[null,null,null,"Docket No. 20200139-WS"]
[null,null,null,"Exhibit ACC-3"]
[null,null,null,"Schedule 11"]
[null,null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - SEWER"}]
[null,{"$f":"+Summary!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"ADDITIONAL EMPLOYEES EXPENSE"]
[]
[]
[]
[1,"Salaries and Wages",null,67174,"(A)"]
[]
[2,"Employee Pensions and Benefits",null,29669,"(A)"]
[]
[3,"Telephone Expense",null,1759,"(A)"]
[]
[4,"Recommended Adjustment",null,{"$f":"SUM(D13:D17)","v":98602}]
[]
[5,"Income Taxes @ ",{"$f":"+'Income Tax'!D23","v":0.2452182},{"$f":"+D19*C21","v":24179.0049564}]
[]
[6,"Operating Income Impact",null,{"$f":"+D19-D21","v":74422.995043600007}]
[]
[]
[]
[]
[null,"Souces:"]
[null,"(A) Company Filing, Schedule B-3, page 2."]

{"sheet":"Severance","index":12,"n_rows":26,"n_cols":5,"rows_kept":26,"cut":false,"hidden":false,"merged":[]}
[null,null,null,"Docket No. 20200139-WS"]
[null,null,null,"Exhibit ACC-3"]
[null,null,null,"Schedule 12"]
[null,null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - SEWER"}]
[null,{"$f":"+Summary!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"SEVERANCE EXPENSE"]
[]
[]
[]
[1,"Severance Claim",null,57000,"(A)"]
[]
[2,"Allocation to Sewer (%)",null,{"$f":"1-52.14%","v":0.47860000000000003},"(A)"]
[]
[3,"Allocation to Sewer ($)",null,{"$f":"+D15*D13","v":27280.2}]
[]
[4,"Income Taxes @ ",{"$f":"+'Emp Increase'!C27","v":0.2452182},{"$f":"+D17*C19","v":6689.6015396399998}]
[]
[5,"Operating Income Impact",null,{"$f":"+D17-D19","v":20590.598460360001}]
[]
[]
[]
[null,"Sources:"]
[null,"(A) Response to OPC IRR-15."]

{"sheet":"Inc Comp","index":13,"n_rows":44,"n_cols":5,"rows_kept":44,"cut":false,"hidden":false,"merged":[]}
[null,null,null,"Docket No. 20200139-WS"]
[null,null,null,"Exhibit ACC-3"]
[null,null,null,"Schedule 13"]
[null,null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - SEWER"}]
[null,{"$f":"+Summary!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"INCENTIVE COMPENSATION EXPENSE "]
[]
[]
[]
[1,"UIF Expense - Non-Officers",null,92500,"(A)"]
[]
[2,"WSC Expense - Non Officers @ 22%",null,{"$f":"45605*0.22","v":10033.1},"(B)"]
[]
[3,"WSC/UIF Officers",null,244000,"(C)"]
[]
[4,"CII Incentive Compensation @ 10.3%",null,{"$f":"0.1*499345","v":49934.5},"(D)"]
[]
[5,"Total Incentive Compensation",null,{"$f":"SUM(D13:D19)","v":396467.6}]
[]
[6,"Recommended Adjustment",null,0.5,"(E)"]
[]
[7,"Total Recommended Adjustment",null,{"$f":"+D21*D23","v":198233.8}]
[]
[8,"Allocation to Sewer (%)",null,{"$f":"1-52.14%","v":0.47860000000000003},"(F)"]
[]
[9,"Allocation to Sewer ($)",null,{"$f":"+D25*D27","v":94874.696679999994}]
[]
[10,"Income Taxes @ ",{"$f":"+Summary!A55","v":0.2452182},{"$f":"+C31*D29","v":23265.002345415574}]
[]
[11,"Operating Income Impact",null,{"$f":"+D29-D31","v":71609.694334584419}]
[]
[]
[]
[null,"Sources:"]
[null,"(A) Response to OPC IRR-17."]
[null,"(B) Represents 22% of total cost of $45,605, per the response to OPC IRR-17."]
[null,"(C) Response to OPC IRR-18."]
[null,"(D) Represents 10.3% (per OPC IRR-18) of amount shown in the response "]
[null,"      to OPC IRR-11."]
[null,"(E) Recommendation of Ms. Crane."]
[null,"(F) Allocation per the response to OPC IRR-18."]

{"sheet":"Payroll Tax","index":14,"n_rows":36,"n_cols":5,"rows_kept":36,"cut":false,"hidden":false,"merged":[]}
[null,null,null,"Docket No. 20200139-WS"]
[null,null,null,"Exhibit ACC-3"]
[null,null,null,"Schedule 14"]
[null,null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - SEWER"}]
[null,{"$f":"+Summary!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"PAYROLL TAX EXPENSE "]
[]
[]
[1,"Salary and Wage Increase  Expense Adjustment ",null,{"$f":"+(('Emp Increase'!D13+'Emp Increase'!D15)/'Emp Increase'!D19)*'Emp Increase'!D25","v":21093.856958635082},"(A)"]
[]
[2,"Additional Employees Expense Adjustment",null,{"$f":"+'New Emp'!D13","v":67174},"(B)"]
[]
[3,"Severance Expense Adjustment",null,{"$f":"+Severance!D17","v":27280.2},"(C)"]
[]
[4,"Incentive Compensation Expense Adjustment",null,{"$f":"+'Inc Comp'!D29","v":94874.696679999994},"(D)"]
[]
[5,"Total Expense Adjustments",null,{"$f":"SUM(D12:D18)","v":210422.75363863507}]
[]
[6,"Statutory Payroll Tax Rate",null,7.6499999999999999E-2]
[]
[7,"Recommended Payroll Tax Adjustment",null,{"$f":"+D20*D22","v":16097.340653355583}]
[]
[8,"Income Taxes @",{"$f":"+[1]Summary!A55","v":0.2452182},{"$f":"+[1]Summary!A55*D24","v":3947.3608998026798}]
[]
[9,"Operating Income Impact",null,{"$f":"+D24-D26","v":12149.979753552903}]
[]
[]
[]
[null,"Sources:"]
[null,"(A) Exhibit ACC-2, Schedule 9 (excludes pensions and benefits)."]
[null,"(B) Derived from Exhibit ACC-2, Schedule 10."]
[null,"(C) Exhibit ACC-2, Schedule 11."]
[null,"(D) Exhibit ACC-2, Schedule 12."]

{"sheet":"Non Qual","index":15,"n_rows":33,"n_cols":5,"rows_kept":33,"cut":false,"hidden":false,"merged":[]}
[null,null,null,"Docket No. 20200139-WS"]
[null,null,null,"Exhibit ACC-3"]
[null,null,null,"Schedule 15"]
[null,null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - SEWER"}]
[null,{"$f":"+Summary!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"NON-QUALIFIED RETIREMENT PLAN EXPENSE"]
[]
[]
[]
[1,"UIF Non-Qualfied Expense",null,{"$f":"21581+5272","v":26853},"(A)"]
[]
[2,"WSC Shared Services Non-Qualified Expense",null,{"$f":"(96249+30954)*0.22","v":27984.66},"(B)"]
[]
[3,"Total Expense Adjustments",null,{"$f":"SUM(D13:D15)","v":54837.66}]
[]
[4,"Allocation to Water (%)",null,{"$f":"1-52.14%","v":0.47860000000000003},"(C)"]
[]
[5,"Allocation to Water ($)",null,{"$f":"+D17*D19","v":26245.304076000004}]
[]
[6,"Income Taxes @",{"$f":"+'Payroll Tax'!C26","v":0.2452182},{"$f":"+C23*D21","v":6435.826223969384}]
[]
[7,"Operating Income Impact",null,{"$f":"+D21-D23","v":19809.477852030621}]
[]
[]
[]
[null,"Sources:"]
[null,"(A) Response to OPC IRR-11."]
[null,"(B) Represents 22% allocation of the amounts per the response to "]
[null,"      OPC IRR-11."]
[null,"(C) Allocation per the response to OPC IRR-18."]

{"sheet":"Truck","index":16,"n_rows":23,"n_cols":5,"rows_kept":23,"cut":false,"hidden":false,"merged":[]}
[null,null,null,"Docket No. 20200139-WS"]
[null,null,null,"Exhibit ACC-3"]
[null,null,null,"Schedule 16"]
[null,null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - SEWER"}]
[null,{"$f":"+Summary!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"TRUCK FLEET EXPENSE"]
[]
[]
[1,"Recommended Adjustment",null,6362,"(A)"]
[]
[2,"Income Taxes @ ",{"$f":"+Summary!A55","v":0.2452182},{"$f":"+Summary!A55*D12","v":1560.0781884}]
[]
[3,"Operating Income Impact",null,{"$f":"+D12-D14","v":4801.9218116000002}]
[]
[]
[]
[]
[]
[null,"Sources:"]
[null,"(A) UIF Filing, Schedule B-3, page 2."]

{"sheet":"Lobbying","index":17,"n_rows":26,"n_cols":5,"rows_kept":26,"cut":false,"hidden":false,"merged":[]}
[null,null,null,"Docket No. 20200139-WS"]
[null,null,null,"Exhibit ACC-3"]
[null,null,null,"Schedule 17"]
[null,null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - SEWER"}]
[null,{"$f":"+Summary!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"LOBBYING EXPENSE"]
[]
[]
[1,"Lobbying Costs in Filing",null,45827,"(A)"]
[]
[2,"Allocation to Sewer (%)",null,{"$f":"1-52.14%","v":0.47860000000000003},"(B)"]
[]
[3,"Allocation to Sewer ($)",null,{"$f":"+D12*D14","v":21932.802200000002}]
[]
[4,"Income Taxes @ ",{"$f":"+Summary!A55","v":0.2452182},{"$f":"+Summary!A55*D16","v":5378.3222764400407}]
[]
[5,"Operating Income Impact",null,{"$f":"+D16-D18","v":16554.47992355996}]
[]
[]
[]
[null,"Sources:"]
[null,"(A) Response to OPC IRR-140."]
[null,"(B) Allocation per the response to OPC IRR-33."]

{"sheet":"Holiday Party","index":18,"n_rows":26,"n_cols":5,"rows_kept":26,"cut":false,"hidden":false,"merged":[]}
[null,null,null,"Docket No. 20200139-WS"]
[null,null,null,"Exhibit ACC-3"]
[null,null,null,"Schedule 18"]
[null,null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - SEWER"}]
[null,{"$f":"+Summary!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"HOLIDAY PARTY EXPENSE"]
[]
[]
[1,"Holiday Party Costs in Filing",null,5079,"(A)"]
[]
[2,"Allocation to Sewer (%)",null,{"$f":"1-52.14%","v":0.47860000000000003},"(B)"]
[]
[3,"Allocation to Sewer ($)",null,{"$f":"+D12*D14","v":2430.8094000000001}]
[]
[4,"Income Taxes @ ",{"$f":"+Summary!A55","v":0.2452182},{"$f":"+Summary!A55*D16","v":596.07870561108007}]
[]
[5,"Operating Income Impact",null,{"$f":"+D16-D18","v":1834.73069438892}]
[]
[]
[]
[null,"Sources:"]
[null,"(A) Response to OPC IRR-38."]
[null,"(B) Allocation per the response to OPC IRR-38."]

{"sheet":"Dep Plant","index":19,"n_rows":28,"n_cols":5,"rows_kept":28,"cut":false,"hidden":false,"merged":[]}
[null,null,null,"Docket No. 20200139-WS"]
[null,null,null,"Exhibit ACC-3"]
[null,null,null,"Schedule 19"]
[null,null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - SEWER"}]
[null,{"$f":"+Summary!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"DEPRECIATION EXPENSE - PLANT "]
[]
[]
[1,"Reduction Related to Plant Additions",null,539040,"(A)"]
[]
[2,"Reduction Related to Retirements",null,-203911,"(A)"]
[]
[3,"Reductions to Retirements - CIAC",null,13609,"(A)"]
[]
[4,"Recommended Adjustment ",null,{"$f":"+D12+D14+D16","v":348738}]
[]
[5,"Income Taxes @ ",{"$f":"+'Income Tax'!D23","v":0.2452182},{"$f":"+Summary!A55*D18","v":85516.904631600002}]
[]
[6,"Operating Income Impact",null,{"$f":"+D18-D20","v":263221.09536839998}]
[]
[]
[]
[]
[null,"Sources:"]
[null,"(A) Exhibit ACC-3, Schedule 4, page 2 of 2."]

{"sheet":"Dep Used Useful","index":20,"n_rows":27,"n_cols":5,"rows_kept":27,"cut":false,"hidden":false,"merged":[]}
[null,null,null,"Docket No. 20200139-WS"]
[null,null,null,"Exhibit ACC-3"]
[null,null,null,"Schedule 20"]
[null,null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - SEWER"}]
[null,{"$f":"+Summary!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"DEPRECIATION EXPENSE - USED AND USEFUL"]
[]
[]
[1,"Per Interim Rate Filing (including CIAC Adj)",null,160335,"(A)"]
[]
[2,"Company Claim (including CIAC Adj)",null,83244,"(B)"]
[]
[3,"Recommended Adjustment ",null,{"$f":"+D12-D14","v":77091}]
[]
[4,"Income Taxes @ ",{"$f":"+'Income Tax'!D23","v":0.2452182},{"$f":"+Summary!A55*D16","v":18904.116256199999}]
[]
[5,"Operating Income Impact",null,{"$f":"+D16-D18","v":58186.883743800005}]
[]
[]
[]
[]
[null,"Sources:"]
[null,"(A) UIF Interim Filing, Schedule B-3, page 2."]
[null,"(B) UIF Filing, Schedule B-3, page 2."]

{"sheet":"Property Tax Plant","index":21,"n_rows":26,"n_cols":5,"rows_kept":26,"cut":false,"hidden":false,"merged":[]}
[null,null,null,"Docket No. 20200139-WS"]
[null,null,null,"Exhibit ACC-3"]
[null,null,null,"Schedule 21"]
[null,null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - SEWER"}]
[null,{"$f":"+Summary!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"PROPERTY TAX EXPENSE - PLANT"]
[]
[]
[1,"Reductions to Net Plant",null,{"$f":"-('Rate Base'!D16+'Rate Base'!D20)","v":10613835},"(A)"]
[]
[2,"Net Mil Rate",null,{"$f":"367256/23440831","v":1.5667362645974455E-2},"(B)"]
[]
[3,"Recommended Adjustment ",null,{"$f":"+D12*D14","v":166290.80200953627}]
[]
[4,"Income Taxes @ ",{"$f":"+'Income Tax'!D23","v":0.2452182},{"$f":"+Summary!A55*D16","v":40777.53114533487}]
[]
[5,"Operating Income Impact",null,{"$f":"+D16-D18","v":125513.2708642014}]
[]
[]
[]
[null,"Sources:"]
[null,"(A) Exhibit ACC-3, Schedule 2."]
[null,"(B) UIF Filing, Schedule B-3, page 5."]

{"sheet":"Prop Tax Used Useful","index":22,"n_rows":29,"n_cols":5,"rows_kept":29,"cut":false,"hidden":false,"merged":[]}
[null,null,null,"Docket No. 20200139-WS"]
[null,null,null,"Exhibit ACC-3"]
[null,null,null,"Schedule 22"]
[null,null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - SEWER"}]
[null,{"$f":"+Summary!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"PROPERTY TAX EXPENSE-USED AND USEFUL"]
[]
[]
[]
[]
[1,"Reductions to Net Plant",null,{"$f":"3510547-2113676","v":1396871},"(A)"]
[]
[2,"Net Mil Rate",null,{"$f":"367256/23440831","v":1.5667362645974455E-2},"(B)"]
[]
[3,"Recommended Adjustment ",null,{"$f":"+D14*D16","v":21885.284526644984}]
[]
[4,"Income Taxes @ ",{"$f":"+'Property Tax Plant'!C18","v":0.2452182},{"$f":"+C20*D18","v":5366.6700781117352}]
[]
[5,"Operating Income Impact",null,{"$f":"+D18-D20","v":16518.614448533248}]
[]
[]
[]
[null,"Sources:"]
[null,"(A) Plant in Service + Land - Accumulated Depreciation per"]
[null,"       UIF Filing, Schedule A-7 versus Interim Filing."]
[null,"(B) UIF Filing, Schedule 3-B, page 5."]

{"sheet":"EDIT","index":23,"n_rows":33,"n_cols":5,"rows_kept":33,"cut":false,"hidden":false,"merged":[]}
[null,null,null,"Docket No. 20200139-WS"]
[null,null,null,"Exhibit ACC-3"]
[null,null,null,"Schedule 23"]
[null,null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - SEWER"}]
[null,{"$f":"+Summary!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"EXCESS DEFERRED INCOME TAX AMORTIZATION"]
[]
[]
[]
[1,"Unprotected Excess Deferred Income Taxes",null,360233,"(A)"]
[]
[2,"Recommended Amortization Period ",null,5,"(B)"]
[]
[3,"Recommended Annual Amortization",null,{"$f":"+D13/D15","v":72046.600000000006}]
[]
[4,"Annual Amortization of Protected EDIT",null,257797,"(A)"]
[]
[5,"Total Recommended Annual Amortization",null,{"$f":"+D17+D19","v":329843.59999999998}]
[]
[6,"Allocation to Sewer (%)",null,{"$f":"1-+(13979/36023.3)","v":0.61194560187434255},"(C)"]
[]
[7,"Allocation to Sewer ($)",null,{"$f":"+D21*D23","v":201846.34032639989}]
[]
[8,"Impact on Operating Income at Present Rates",null,{"$f":"+D25","v":201846.34032639989}]
[]
[]
[null,"Sources:"]
[null,"(A) UIF Filing, Schedule B-3, page 6."]
[null,"(B) Recommendation of Ms. Crane."]
[null,"(C) Based on allocation per UIF Filing, Schedule B-3, page 6."]

{"sheet":"SIT","index":24,"n_rows":31,"n_cols":5,"rows_kept":31,"cut":false,"hidden":false,"merged":[]}
[null,null,null,"Docket No. 20200139-WS"]
[null,null,null,"Exhibit ACC-3"]
[null,null,null,"Schedule 24"]
[null,null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - SEWER"}]
[null,{"$f":"+Summary!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"STATE INCOME TAX EXPENSE"]
[]
[]
[1,"State Taxable Income",null,-48251,"(A)"]
[]
[2,"State Tax Rate",null,4.4580000000000002E-2,"(B)"]
[]
[3,"State Income Taxes",null,{"$f":"+D12*D14","v":-2151.0295799999999}]
[]
[4,"Company Claim",null,-2654,"(A)"]
[]
[5,"Recommended Adjustment",null,{"$f":"+D18-D16","v":-502.9704200000001}]
[]
[6,"Federal Income Taxes @ 21%",null,{"$f":"+D20*0.21","v":-105.62378820000002},"(C)"]
[]
[7,"Operating Income Impact",null,{"$f":"+D20-D22","v":-397.34663180000007}]
[]
[]
[]
[null,"Sources:"]
[null,"(A) UIF Filing, Schedule C-2, page 2. "]
[null,"(B) Current State Income Tax Rate."]
[null,"(C) Federal Income Tax Rate per UIF Filing, Schedule C-2, page 1."]

{"sheet":"Int Syn","index":25,"n_rows":35,"n_cols":5,"rows_kept":35,"cut":false,"hidden":false,"merged":[]}
[null,null,null,"Docket No. 20200139-WS"]
[null,null,null,"Exhibit ACC-3"]
[null,null,null,"Schedule 25"]
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[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - SEWER"}]
[null,{"$f":"+Summary!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"INTEREST SYNCHRONIZATION "]
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["2.","Weighted Interest Cost",null,{"$f":"+ROR!G19+ROR!G20","v":2.82145E-2},"(B)"]
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["3.","Pro Forma Interest Expense ",null,{"$f":"D14*D16","v":2099008.0499264998}]
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["4.","Company Claim",null,2326861,"(C)"]
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["5.","Decrease to Pro Forma Interest Expense",null,{"$f":"+D18-D20","v":-227852.95007350016}]
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[6,"Increase in Income Taxes @",{"$f":"Summary!A55","v":0.2452182},{"$f":"+-C24*D22","v":55873.690281713578}]
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[7,"Decrease to Operating Income",null,{"$f":"-+D24","v":-55873.690281713578}]
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[]
[]
[]
[]
[]
[null,"Sources:"]
[null,"(A) Exhibit ACC-3, Schedule 3."]
[null,"(B) Exhibit ACC-3, Schedule 2."]

{"sheet":"Income Tax","index":26,"n_rows":30,"n_cols":5,"rows_kept":30,"cut":false,"hidden":false,"merged":[]}
[null,null,null,"Docket No. 20200139-WS"]
[null,null,null,"Exhibit ACC-3"]
[null,null,null,"Schedule 26"]
[null,null,null,"Page 1 of 1"]
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[]
[null,{"$f":"+'Rate Base'!B7","v":"UTILITIES, INC. OF FLORIDA - SEWER"}]
[null,{"$f":"+'Rate Base'!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"INCOME TAX RATE"]
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["1.","Revenue",null,1]
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[2,"State Income Taxes @ ",4.4580000000000002E-2,{"$f":"+C15","v":4.4580000000000002E-2},"(A)"]
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[3,"Federal Taxable Income",null,{"$f":"D13-D15","v":0.95542000000000005}]
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[4,"Income Taxes @ ",0.21,{"$f":"+C19*D17","v":0.20063819999999999},"(A)"]
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[5,"Operating Income",null,{"$f":"D17-D19","v":0.75478180000000006}]
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[6,"Total Tax Rate",null,{"$f":"D19+D15","v":0.2452182},"(B)"]
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[]
[]
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[null,"Sources:"]
[null,"(A) Tax rates per Company Filing, Schedule C-2, page 1."]
[null,"(B) Line 1 -  Line 5."]

{"sheet":"Rev Mul","index":27,"n_rows":33,"n_cols":5,"rows_kept":33,"cut":false,"hidden":false,"merged":[]}
[null,null,null,"Docket No. 20200139-WS"]
[null,null,null,"Exhibit ACC-3"]
[null,null,null,"Schedule 27"]
[null,null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - SEWER"}]
[null,{"$f":"+Summary!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"REVENUE MULTIPLIER"]
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["1.","Revenue",null,1]
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[2,"Regulatory Assessment",null,4.4999999999999998E-2,"(A)"]
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[3,"Taxable Income",null,{"$f":"+D13-D15","v":0.95499999999999996}]
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[4,"State Income Taxes @ ",{"$f":"+'Income Tax'!C15","v":4.4580000000000002E-2},{"$f":"+C19*D17","v":4.2573899999999998E-2},"(B)"]
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[4,"Federal Taxable Income",null,{"$f":"D17-D19","v":0.91242610000000002}]
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[5,"Income Taxes @ ",{"$f":"+'Income Tax'!C19","v":0.21},{"$f":"+C23*D21","v":0.191609481},"(B)"]
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[6,"Operating Income",null,{"$f":"D21-D23","v":0.72081661900000005}]
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[7,"Revenue Multiplier",null,{"$f":"+D13/D25","v":1.3873154053902299},"(C)"]
[]
[]
[null,"Sources:"]
[null,"(A) Rate per UIF Filing, Schedule B-3, page 5. "]
[null,"(B) Tax rates per Company Filing, Schedule C-2, page 1."]
[null,"(C) Line 1 / Line 6."]

{"sheet":"RR Summary","index":28,"n_rows":45,"n_cols":4,"rows_kept":45,"cut":false,"hidden":false,"merged":[]}
[null,null,null,"Docket No. 20200139-WS"]
[null,null,null,"Exhibit ACC-3"]
[null,null,null,"Schedule 28"]
[null,null,null,"Page 1 of 1"]
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[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - SEWER"}]
[null,{"$f":"+'Rev Mul'!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"REVENUE REQUIREMENT IMPACT OF ADJUSTMENTS "]
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[1,"Capital Structure/Cost of Capital",null,{"$f":"(Summary!C16*Summary!D18*Summary!E26)","v":-1448399.3515963156}]
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[null,"Rate Base Adjustments:"]
[2,{"$f":"+'Rate Base'!B16","v":"Utility Plant in Service"},null,{"$f":"-Summary!$E$18*Summary!$E$26*+-('Rate Base'!D16)","v":-664872.91076808772}]
[3,"Non-Used and Useful Plant",null,{"$f":"-Summary!$E$18*Summary!$E$26*+-('Rate Base'!D18)","v":-143342.9744816265}]
[4,{"$f":"+'Rate Base'!B20","v":"Accumulated Depreciation"},null,{"$f":"-Summary!$E$18*Summary!$E$26*+-('Rate Base'!D20)","v":-325479.94419601228}]
[5,{"$f":"+'Rate Base'!B21","v":"Contributions in Aid of Construction"},null,{"$f":"-Summary!$E$18*Summary!$E$26*+-('Rate Base'!D21)","v":-39149.590993412115}]
[6,{"$f":"+'Rate Base'!B22","v":"Accumulated Amortization of CIAC"},null,{"$f":"-Summary!$E$18*Summary!$E$26*+-('Rate Base'!D22)","v":39149.590993412115}]
[7,{"$f":"+'Rate Base'!B24","v":"Working Capital Allowance"},null,{"$f":"-Summary!$E$18*Summary!$E$26*+-('Rate Base'!D24)","v":-298813.43460988766}]
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[null,"Operating Income Adjustments"]
[8,{"$f":"+Income!B17","v":"Salary and Wage Increase Expense"},null,{"$f":"+Summary!$E$26*-Income!C17","v":-27749.120418848172}]
[9,{"$f":"+Income!B18","v":"Additional Employees Expense"},null,{"$f":"+Summary!$E$26*-Income!C18","v":-103248.16753926701}]
[10,{"$f":"+Income!B19","v":"Severance Expense"},null,{"$f":"+Summary!$E$26*-Income!C19","v":-28565.65445026178}]
[11,{"$f":"+Income!B20","v":"Incentive Compensation Expense"},null,{"$f":"+Summary!$E$26*-Income!C20","v":-99345.232125654438}]
[12,{"$f":"+Income!B21","v":"Payroll Tax Expense"},null,{"$f":"+Summary!$E$26*-Income!C21","v":-22332.088674214629}]
[13,{"$f":"+Income!B22","v":"Non-Qualified Retirement Plan Expense"},null,{"$f":"+Summary!$E$26*-Income!C22","v":-27481.993796858642}]
[14,{"$f":"+Income!B23","v":"Truck Fleet Expense"},null,{"$f":"+Summary!$E$26*-Income!C23","v":-6661.7801047120411}]
[15,{"$f":"+Income!B24","v":"Lobbying Expense"},null,{"$f":"+Summary!$E$26*-Income!C24","v":-22966.285026178008}]
[16,{"$f":"+Income!B25","v":"Holiday Party Expense"},null,{"$f":"+Summary!$E$26*-Income!C25","v":-2545.3501570680628}]
[17,{"$f":"+Income!B26","v":"Depreciation Expense - Plant"},null,{"$f":"+Summary!$E$26*-Income!C26","v":-365170.68062827218}]
[18,{"$f":"+Income!B27","v":"Depreciation Expense - Non Used and Useful"},null,{"$f":"+Summary!$E$26*-Income!C27","v":-80723.560209424075}]
[19,{"$f":"+Income!B28","v":"Property Tax Expense - Plant"},null,{"$f":"+Summary!$E$26*-Income!C28","v":-174126.49425082331}]
[20,{"$f":"+Income!B29","v":"Property Tax Expense - Non Used and Useful"},null,{"$f":"+Summary!$E$26*-Income!C29","v":-22916.528300151811}]
[21,{"$f":"+Income!B30","v":"Excess Deferred Income Tax Amortization"},null,{"$f":"+Summary!$E$26*-Income!C30","v":-280024.53745645378}]
[22,{"$f":"+Income!B31","v":"State Income Tax Expense"},null,{"$f":"+Summary!$E$26*-Income!C31","v":551.24510357605948}]
[23,{"$f":"+Income!B32","v":"Interest Synchronization"},null,{"$f":"+Summary!$E$26*-Income!C32","v":77514.431283823622}]
[24,"Revenue Multiplier",null,{"$f":"+(Summary!E26-Summary!C26)*Summary!C24","v":115005.98016029134}]
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[25,"Total Recommended Adjustments",null,{"$f":"SUM(D12:D40)","v":-3951694.4322424266}]
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[26,"Company Claim",null,{"$f":"Summary!C28","v":6529383}]
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[27,"Recommended Revenue Requirement Deficiency",null,{"$f":"+D43+D41","v":2577688.5677575734}]