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[null,null,null,null,"Docket No. 20200139-WS"]
[null,null,null,null,"Exhibit ACC-2"]
[null,null,null,null,"Schedule 1"]
[null,null,null,null,"Page 1 of 1"]
[]
[]
[null,"UTILITIES, INC. OF FLORIDA - WATER"]
[null,"TEST YEAR ENDING DECEMBER 31, 2019"]
[null,"REVENUE REQUIREMENT SUMMARY "]
[]
[]
[]
[null,null,"Company","Recommended","Recommended"]
[null,null,"Claim","Adjustment","Position"]
[null,null,"(A)"]
[1,"Pro Forma Rate Base",{"$f":"+'Rate Base'!C26","v":56913982},{"$f":"+E16-C16","v":-2847573},{"$f":"+'Rate Base'!F26","v":54066409},"(B)"]
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[2,"Required Cost of Capital",{"$f":"+C20/C16","v":7.8890772394031403E-2},{"$f":"E18-C18","v":-1.1633009621930646E-2},{"$f":"+ROR!G27","v":6.7257762772100757E-2},"(C)"]
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[3,"Required Return",4489988,{"$f":"E20-C20","v":-853602.28953862656},{"$f":"(E16*E18)","v":3636385.7104613734}]
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[4,"Operating Income @ Present Rates",2391589,{"$f":"+E22-C22","v":430370.32291348279},{"$f":"+Income!C32","v":2821959.3229134828},"(D)"]
[]
[5,"Operating Income Deficiency",{"$f":"+C20-C22","v":2098399},{"$f":"D20-D22","v":-1283972.6124521093},{"$f":"E20-E22","v":814426.38754789066}]
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[6,"Revenue Multiplier",{"$f":"+C28/C24","v":1.345715471652436},{"$f":"+C26","v":1.345715471652436},{"$f":"+'Rev Mul'!D27","v":1.3873154053902299},"(E)"]
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[7,"Required Revenue Increase",2823848,{"$f":"E28-C28","v":-1693981.7259984976},{"$f":"E24*E26","v":1129866.2740015024}]
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[]
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[null,"Sources:"]
[null,"(A) UIF Filing, Schedule B-1, Page 1. "]
[null,"(B) Exhibit ACC-2, Schedule 3."]
[null,"(C) Exhibit ACC-2, Schedule 2."]
[null,"(D) Exhibit ACC-2, Schedule 8."]
[null,"(E) Exhibit ACC-2, Schedule 24."]
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[{"$f":"+'Income Tax'!D23","v":0.2452182}]
[{"$f":"'Rev Mul'!D19/'Rev Mul'!#REF!","v":{"$error":"#REF!"}}]
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[null,null,null,null,null,{"$f":"B309+#REF!-C309+D308-E313","v":{"$error":"#REF!"}}]
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[null,null,null,null,null,null,"Docket No. 20200139-WS"]
[null,null,null,null,null,null,"Exhibit ACC-2"]
[null,null,null,null,null,null,"Schedule 2"]
[null,null,null,null,null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - WATER"}]
[null,{"$f":"+Summary!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"REQUIRED COST OF CAPITAL "]
[]
[]
[]
[]
[null,null,null,"Capital","Cost",null,"Weighted"]
[null,null,null,"Structure (%)","Rate (%)",null,"Cost (%)"]
[null,null,null,"(A)","(B)"]
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[]
["1.","Long-Term Debt",null,{"$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]
[]
[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,null,null,"Docket No. 20200139-WS"]
[null,null,null,null,"Exhibit ACC-2"]
[null,null,null,null,"Schedule 3"]
[null,null,null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - WATER"}]
[null,{"$f":"+Summary!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"RATE BASE SUMMARY "]
[]
[]
[]
[null,null,"Company","Test Year",null,"Recommended "]
[null,null,"Claim","Adjustment",null,"Position"]
[null,null,"(A)"]
[1,"Utility Plant in Service",119062759,{"$f":"+'Gross Plant'!C17","v":-481645},"(B)",{"$f":"+C16+D16","v":118581114}]
[2,"Utility Land and Land Rights",296859,0,null,{"$f":"+C17+D17","v":296859}]
[3,"    Less: Non -Used and Useful Plant",0,0,null,0]
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[4,"Accumulated Depreciation",-46148164,{"$f":"'Acc Dep'!C17","v":-62729},"(C)",{"$f":"+C20+D20","v":-46210893}]
[5,"Contributions in Aid of Construction",-41216765,{"$f":"CIAC!C12","v":-71685},"(D)",{"$f":"+C21+D21","v":-41288450}]
[6,"Accumulated Amortization of CIAC",20804928,{"$f":"+CIAC!C14","v":71685},"(D)",{"$f":"+C22+D22","v":20876613}]
[7,"Advances for Construction",-36767,0,null,{"$f":"+C23+D23","v":-36767}]
[8,"Working Capital Allowance",4151132,{"$f":"+'Working Capital'!E17","v":-2303199},"(E)",{"$f":"+C24+D24","v":1847933}]
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[9,"Total Rate Base",{"$f":"SUM(C16:C24)","v":56913982},{"$f":"SUM(D16:D24)","v":-2847573},null,{"$f":"SUM(F16:F24)","v":54066409}]
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[]
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[null,"Sources:"]
[null,"(A)UIF Filing, Schedule A-1."]
[null,"(B) Exhibit ACC-2, Schedule 4."]
[null,"(C) Exhibit ACC-2, Schedule 5. "]
[null,"(D) Exhibit ACC-2, Schedule 6. "]
[null,"(E) Exhibit ACC-2, Schedule 7."]

{"sheet":"Gross Plant","index":3,"n_rows":22,"n_cols":4,"rows_kept":22,"cut":false,"hidden":false,"merged":[]}
[null,null,"Docket No. 20200139-WS"]
[null,null,"Exhibit ACC-2"]
[null,null,"Schedule 4"]
[null,null,"Page 1 of 2"]
[]
[]
[null,{"$f":"+'Rate Base'!B7","v":"UTILITIES, INC. OF FLORIDA - WATER"}]
[null,{"$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",-558065,"(A)"]
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[2,"Adjustments to Pro Forma Retirements",76420,"(A)"]
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[3,"Total Pro Forma Adjustments to Utility Plant ",{"$f":"+C13+C15","v":-481645}]
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[null,"Sources:"]
[null,"(A) Exhibit ACC-2, Schedule 4, page 2 of 2."]

{"sheet":"Plt Adj WP","index":4,"n_rows":20,"n_cols":15,"rows_kept":20,"cut":false,"hidden":false,"merged":[]}
[null,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,null,"Exhibit ACC-2"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule 4"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page 2 of 2"]
[]
[]
[null,{"$f":"+'Rate Base'!B7","v":"UTILITIES, INC. OF FLORIDA - WATER"}]
[null,"TEST YEAR ENDING DECEMBER 31 2019"]
[null,"UTILITY PLANT-IN-SERVICE ADDITIONS"]
[]
["Docket# 20200139-WS"]
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[null,null,null,null,null,null,null,null,"Base Project ","Cost Per","Accumulated","Book",null,"Retirement","CIAC"]
["Job Description","Co","PCF#","County","System","Retirement?","CIAC?","System","Cost","RR Schedule","Depreciation","Depreciation","Retirement","Depreciation","Amortization"]
[]
["E.E. Williamson Utility Relocations",255,28,"Seminole","Sanlando","Yes","Yes","Water",333075,347142,8073.06,8073.06,71685.433070866144,{"$f":"+O16","v":1667},1667]
["GST (ground storage tanks)  Deficiency Corrections",255,31,"Seminole","Sanlando","No",null,"Water",180919,188923,5106.03,5106.03]
["Eng Northwestern Bridge WM Replacement",252,45,"Seminole","UIF - Wekiva?","Yes","No","Water",22000,22000,511.63,511.63,4734.9081364829399,110]
[]
["Total Water",null,null,null,null,null,null,null,null,{"$f":"SUM(J16:J18)","v":558065},{"$f":"SUM(K16:K18)","v":13690.72},13690.72,{"$f":"SUM(M16:M18)","v":76420.341207349091},{"$f":"SUM(N16:N18)","v":1777},1667]

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[null,null,"Docket No. 20200139-WS"]
[null,null,"Exhibit ACC-2"]
[null,null,"Schedule 5"]
[null,null,"Page 1 of 1"]
[]
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[null,{"$f":"+'Rate Base'!B7","v":"UTILITIES, INC. OF FLORIDA - WATER"}]
[null,{"$f":"+'Rate Base'!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"ACCUMULATED DEPRECIATION"]
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[]
[]
[1,"Adjustments Related to Additions",13691,"(A)"]
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[2,"Adjustments Related to Retirements",-76420,"(A)"]
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[3,"Total Pro Forma Adjustments to Acc. Dep. ",{"$f":"+C13+C15","v":-62729}]
[]
[]
[]
[null,"Sources:"]
[null,"(A) Exhibit ACC-2, Schedule 4, page 2 of 2."]

{"sheet":"CIAC","index":6,"n_rows":18,"n_cols":4,"rows_kept":18,"cut":false,"hidden":false,"merged":[]}
[null,null,"Docket No. 20200139-WS"]
[null,null,"Exhibit ACC-2"]
[null,null,"Schedule 6"]
[null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+'Gross Plant'!B7","v":"UTILITIES, INC. OF FLORIDA - WATER"}]
[null,{"$f":"+'Gross Plant'!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"CONTRIBUTIONS IN AID OF CONSTRUCTION"]
[]
[]
[1,"Retirement Adjustments Associated with CIAC",-71685,"(A)"]
[]
[2,"Associated Accumulated Amortization of CIAC",{"$f":"-C12","v":71685},"(A)"]
[]
[]
[null,"Sources:"]
[null,"(A) Exhibit ACC-2, Schedule 4, page 2 of 2."]

{"sheet":"Working Capital","index":7,"n_rows":22,"n_cols":6,"rows_kept":22,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,"Docket No. 20200139-WS"]
[null,null,null,null,"Exhibit ACC-2"]
[null,null,null,null,"Schedule 7"]
[null,null,null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+'Gross Plant'!B7","v":"UTILITIES, INC. OF FLORIDA - WATER"}]
[null,{"$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,-2355199,"(A)"]
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[2,"Chlorine Dioxide Pilot Study",null,null,52000,"(A)"]
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[3,"Recommended Adjustments",null,null,{"$f":"E13+E15","v":-2303199}]
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[]
[]
[null,"Sources:"]
[null,"(A) UIF Filing, Schedule A-3, page 5."]

{"sheet":"Income","index":8,"n_rows":32,"n_cols":4,"rows_kept":32,"cut":false,"hidden":false,"merged":[]}
[null,null,"Docket No. 20200139-WS"]
[null,null,"Exhibit ACC-2"]
[null,null,"Schedule 8"]
[null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - WATER"}]
[null,{"$f":"+Summary!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"OPERATING INCOME SUMMARY "]
[]
[]
[null,null,null,"Schedule No."]
[1,"Company Claim",{"$f":"+Summary!C22","v":2391589},1]
[]
[null,"Recommended Adjustments:"]
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[2,"Salary and Wage Increase Expense",{"$f":"+'Emp Increase'!D29","v":21791.109104532003},9]
[3,"Additional Employees Expense",{"$f":"+'New Emp'!D23","v":81079.415737800009},{"$f":"1+D17","v":10}]
[4,"Severance Expense",{"$f":"+Severance!D21","v":22431.96413964},{"$f":"1+D18","v":11}]
[5,"Incentive Compensation Expense",{"$f":"+'Inc Comp'!D33","v":78013.57005025557},12]
[6,"Payroll Tax Expense",{"$f":"+'Payroll Tax'!D28","v":13236.589144402653},13]
[7,"Non-Qualified Retirement Plan Expense",{"$f":"+NonQual!D24","v":21580.989870557383},14]
[8,"Truck Fleet Expense",{"$f":"+Truck!D16","v":5231.3926558000003},15]
[9,"Lobbying Expense",{"$f":"+Lobbying!D20","v":18034.905625040039},16]
[10,"Holiday Party Expense",{"$f":"+'Holiday Party'!D20","v":1998.8060678110801},17]
[11,"Depreciation Expense - Plant",{"$f":"+'Dep Plant'!D22","v":10250.6916258},18]
[12,"Property Tax Expense - Plant",{"$f":"+'Property Tax Plant'!D20","v":6454.0915314453214},19]
[13,"Excess Deferred Income Tax Amortization",{"$f":"+EDIT!D27","v":127997.25967360011},20]
[14,"State Income Tax Expense",{"$f":"+SIT!D24","v":10097.961478799996},21]
[15,"Interest Synchronization",{"$f":"'Int Syn'!D26","v":12171.576207999116},22]
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[16,"Operating Income",{"$f":"SUM(C13:C31)","v":2821959.3229134828}]

{"sheet":"Emp Increase","index":9,"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-2"]
[null,null,null,"Schedule 9"]
[null,null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - WATER"}]
[null,{"$f":"+Summary!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"SALARY AND WAGE INCREASE EXPENSE"]
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[]
[]
[1,"Salaries and Wages",null,2847573,"(A)"]
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[2,"Salaries and Wages Officers",null,216514,"(A)"]
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[3,"Pensions and Benefits",null,785355,"(A)"]
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[4,"Total Test Year Costs",null,{"$f":"SUM(D13:D17)","v":3849442}]
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[5,"Increase @ 3.0%",null,{"$f":"0.03*D19","v":115483.26},"(B)"]
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[6,"Company Claim",null,{"$f":"106784+8119+29451","v":144354},"(C)"]
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[7,"Recommended Adjustment",null,{"$f":"+D23-D21","v":28870.740000000005}]
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[8,"Income Taxes @ ",{"$f":"+'New Emp'!C21","v":0.2452182},{"$f":"+D25*C27","v":7079.6308954680017}]
[]
[9,"Operating Income Impact",null,{"$f":"+D25-D27","v":21791.109104532003}]
[]
[]
[]
[]
[null,"Souces:"]
[null,"(A) UIF Filing, Schedule B-5, page 1."]
[null,"(B) Line 4 X .03."]
[null,"(C) UIF Filing, Schedule B-3, page 2."]

{"sheet":"New Emp","index":10,"n_rows":29,"n_cols":5,"rows_kept":29,"cut":false,"hidden":false,"merged":[]}
[null,null,"Docket No. 20200139-WS"]
[null,null,"Exhibit ACC-2"]
[null,null,"Schedule 10"]
[null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - WATER"}]
[null,{"$f":"+Summary!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"ADDITIONAL EMPLOYEES EXPENSE"]
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[]
[]
[1,"Salaries and Wages",null,73182,"(A)"]
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[2,"Employee Pensions and Benefits",null,32322,"(A)"]
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[3,"Telephone Expense",null,1917,"(A)"]
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[4,"Recommended Adjustment",null,{"$f":"SUM(D13:D17)","v":107421}]
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[5,"Income Taxes @ ",{"$f":"+'Income Tax'!D23","v":0.2452182},{"$f":"+D19*C21","v":26341.584262199998}]
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[6,"Operating Income Impact",null,{"$f":"+D19-D21","v":81079.415737800009}]
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[]
[]
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[null,"Souces:"]
[null,"(A) Company Filing, Schedule B-3, page 2."]

{"sheet":"Severance","index":11,"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-2"]
[null,null,null,"Schedule 11"]
[null,null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - WATER"}]
[null,{"$f":"+Summary!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"SEVERANCE EXPENSE"]
[]
[]
[]
[1,"Severance Claim",null,57000,"(A)"]
[]
[2,"Allocation to Water (%)",null,0.52139999999999997,"(A)"]
[]
[3,"Allocation to Water ($)",null,{"$f":"+D15*D13","v":29719.8}]
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[4,"Income Taxes @ ",{"$f":"+'Emp Increase'!C27","v":0.2452182},{"$f":"+D17*C19","v":7287.83586036}]
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[5,"Operating Income Impact",null,{"$f":"+D17-D19","v":22431.96413964}]
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[]
[]
[null,"Sources:"]
[null,"(A) Response to OPC IRR-15."]

{"sheet":"Inc Comp","index":12,"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-2"]
[null,null,null,"Schedule 12"]
[null,null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - WATER"}]
[null,{"$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 Water (%)",null,0.52139999999999997,"(F)"]
[]
[9,"Allocation to Water ($)",null,{"$f":"+D25*D27","v":103359.10331999999}]
[]
[10,"Income Taxes @ ",{"$f":"+Summary!A55","v":0.2452182},{"$f":"+C31*D29","v":25345.533269744421}]
[]
[11,"Operating Income Impact",null,{"$f":"+D29-D31","v":78013.57005025557}]
[]
[]
[]
[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":13,"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-2"]
[null,null,null,"Schedule 13"]
[null,null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - WATER"}]
[null,{"$f":"+Summary!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"PAYROLL TAX EXPENSE "]
[]
[]
[1,"Salary and Wage Increase  Expense Adjustment ",null,{"$f":"+(('Emp Increase'!D13+'Emp Increase'!D15)/'Emp Increase'!D19)*'Emp Increase'!D25","v":22980.592801341081},"(A)"]
[]
[2,"Additional Employees Expense Adjustment",null,{"$f":"+'New Emp'!D13","v":73182},"(B)"]
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[3,"Severance Expense Adjustment",null,{"$f":"+Severance!D17","v":29719.8},"(C)"]
[]
[4,"Incentive Compensation Expense Adjustment",null,{"$f":"+'Inc Comp'!D29","v":103359.10331999999},"(D)"]
[]
[5,"Total Expense Adjustments",null,{"$f":"SUM(D12:D18)","v":229241.49612134107}]
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[6,"Statutory Payroll Tax Rate",null,7.6499999999999999E-2]
[]
[7,"Recommended Payroll Tax Adjustment",null,{"$f":"+D20*D22","v":17536.974453282593}]
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[8,"Income Taxes @",{"$f":"+Summary!A55","v":0.2452182},{"$f":"+Summary!A55*D24","v":4300.3853088799415}]
[]
[9,"Operating Income Impact",null,{"$f":"+D24-D26","v":13236.589144402653}]
[]
[]
[]
[null,"Sources:"]
[null,"(A) Derived from Exhibit ACC-2, Schedule 9."]
[null,"(B) Exhibit ACC-2, Schedule 10."]
[null,"(C) Exhibit ACC-2, Schedule 11."]
[null,"(D) Exhibit ACC-2, Schedule 12."]

{"sheet":"NonQual","index":14,"n_rows":32,"n_cols":5,"rows_kept":32,"cut":false,"hidden":false,"merged":[]}
[null,null,null,"Docket No. 20200139-WS"]
[null,null,null,"Exhibit ACC-2"]
[null,null,null,"Schedule 14"]
[null,null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - WATER"}]
[null,{"$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,{"$f":"SUM(D12:D14)","v":54837.66}]
[]
[4,"Allocation to Water (%)",null,0.52139999999999997,"(C)"]
[]
[5,"Allocation to Water ($)",null,{"$f":"+D16*D18","v":28592.355924}]
[]
[6,"Income Taxes @",{"$f":"+Summary!A55","v":0.2452182},{"$f":"+Summary!A55*D20","v":7011.3660534426162}]
[]
[7,"Operating Income Impact",null,{"$f":"+D20-D22","v":21580.989870557383}]
[]
[]
[]
[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":15,"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-2"]
[null,null,null,"Schedule 15"]
[null,null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - WATER"}]
[null,{"$f":"+Summary!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"TRUCK FLEET EXPENSE"]
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[]
[1,"Recommended Adjustment",null,6931,"(A)"]
[]
[2,"Income Taxes @ ",{"$f":"+Summary!A55","v":0.2452182},{"$f":"+Summary!A55*D12","v":1699.6073441999999}]
[]
[3,"Operating Income Impact",null,{"$f":"+D12-D14","v":5231.3926558000003}]
[]
[]
[]
[]
[]
[null,"Sources:"]
[null,"(A) UIF Filing, Schedule B-3, page 2."]

{"sheet":"Lobbying","index":16,"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-2"]
[null,null,null,"Schedule 16"]
[null,null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - WATER"}]
[null,{"$f":"+Summary!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"LOBBYING EXPENSE"]
[]
[]
[1,"Lobbying Costs in Filing",null,45827,"(A)"]
[]
[2,"Allocation to Water (%)",null,0.52139999999999997,"(B)"]
[]
[3,"Allocation to Water ($)",null,{"$f":"+D12*D14","v":23894.197799999998}]
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[4,"Income Taxes @ ",{"$f":"+Summary!A55","v":0.2452182},{"$f":"+Summary!A55*D16","v":5859.2921749599591}]
[]
[5,"Operating Income Impact",null,{"$f":"+D16-D18","v":18034.905625040039}]
[]
[]
[]
[null,"Sources:"]
[null,"(A) Response to OPC IRR-140."]
[null,"(B) Allocation per the response to OPC IRR-33."]

{"sheet":"Holiday Party","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-2"]
[null,null,null,"Schedule 17"]
[null,null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - WATER"}]
[null,{"$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 Water (%)",null,0.52139999999999997,"(B)"]
[]
[3,"Allocation to Water ($)",null,{"$f":"+D12*D14","v":2648.1905999999999}]
[]
[4,"Income Taxes @ ",{"$f":"+Summary!A55","v":0.2452182},{"$f":"+Summary!A55*D16","v":649.38453218891993}]
[]
[5,"Operating Income Impact",null,{"$f":"+D16-D18","v":1998.8060678110801}]
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[]
[]
[null,"Sources:"]
[null,"(A) Response to OPC IRR-38."]
[null,"(B) Allocation per the response to OPC IRR-38."]

{"sheet":"Dep Plant","index":18,"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-2"]
[null,null,null,"Schedule 18"]
[null,null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - WATER"}]
[null,{"$f":"+Summary!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"DEPRECIATION EXPENSE"]
[]
[]
[1,"Reductions Related to Plant Additions",null,13691,"(A)"]
[]
[2,"Reductions Related to Retirements",null,-1777,"(A)"]
[]
[3,"Reductions to Related Retirements - CIAC",null,1667,"(A)"]
[]
[4,"Recommended Adjustment ",null,{"$f":"+D12+D14+D16","v":13581}]
[]
[5,"Income Taxes @ ",{"$f":"+'Income Tax'!D23","v":0.2452182},{"$f":"+Summary!A55*D18","v":3330.3083741999999}]
[]
[6,"Operating Income Impact",null,{"$f":"+D18-D20","v":10250.6916258}]
[]
[]
[]
[]
[null,"Sources:"]
[null,"(A) Exhibit ACC-2, Schedule 4, page 2 of 2."]

{"sheet":"Property Tax Plant","index":19,"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-2"]
[null,null,null,"Schedule 19"]
[null,null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - WATER"}]
[null,{"$f":"+Summary!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"PROPERTY TAX EXPENSE"]
[]
[]
[1,"Reductions to Net Plant",null,{"$f":"-'Rate Base'!D16-'Rate Base'!D20","v":544374},"(A)"]
[]
[2,"Net Mil Rate",null,{"$f":"61087/3888951","v":1.5707834837723592E-2},"(B)"]
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[3,"Recommended Adjustment ",null,{"$f":"+D12*D14","v":8550.9368819509436}]
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[4,"Income Taxes @ ",{"$f":"+'Income Tax'!D23","v":0.2452182},{"$f":"+Summary!A55*D16","v":2096.8453505056227}]
[]
[5,"Operating Income Impact",null,{"$f":"+D16-D18","v":6454.0915314453214}]
[]
[]
[]
[null,"Sources:"]
[null,"(A) Exhibit ACC-2, Schedule 2."]
[null,"(B) UIF Filing, Schedule B-3, page 5."]

{"sheet":"EDIT","index":20,"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-2"]
[null,null,null,"Schedule 20"]
[null,null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - WATER"}]
[null,{"$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,{"$f":"+D13/D15","v":72046.600000000006}]
[]
[4,"Annual Amortization of Protected EDIT",null,{"$f":"100042+157755","v":257797},"(A)"]
[]
[5,"Total Annual Amortization",null,{"$f":"+D17+D19","v":329843.59999999998}]
[]
[6,"Allocation to Water (%)",null,{"$f":"13979/36023.3","v":0.38805439812565751},"(C)"]
[]
[7,"Allocation to Water ($)",null,{"$f":"+D21*D23","v":127997.25967360011}]
[]
[8,"Impact on Operating Income at Present Rates",null,{"$f":"+D25","v":127997.25967360011}]
[]
[]
[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":21,"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-2"]
[null,null,null,"Schedule 21"]
[null,null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - WATER"}]
[null,{"$f":"+Summary!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"STATE INCOME TAX EXPENSE"]
[]
[]
[1,"State Taxable Income",null,1226666,"(A)"]
[]
[2,"State Tax Rate",null,4.4580000000000002E-2,"(B)"]
[]
[3,"State Income Taxes",null,{"$f":"+D12*D14","v":54684.770280000004}]
[]
[4,"Company Claim",null,67467,"(A)"]
[]
[5,"Recommended Adjustment",null,{"$f":"+D18-D16","v":12782.229719999996}]
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[6,"Federal Income Taxes @ 21%",null,{"$f":"+D20*0.21","v":2684.268241199999},"(C)"]
[]
[7,"Operating Income Impact",null,{"$f":"+D20-D22","v":10097.961478799996}]
[]
[]
[]
[null,"Sources:"]
[null,"(A) UIF Filing, Schedule C-2, page 1. "]
[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":22,"n_rows":32,"n_cols":5,"rows_kept":32,"cut":false,"hidden":false,"merged":[]}
[null,null,null,"Docket No. 20200139-WS"]
[null,null,null,"Exhibit ACC-2"]
[null,null,null,"Schedule 22"]
[null,null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - WATER"}]
[null,{"$f":"+Summary!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"INTEREST SYNCHRONIZATION "]
[]
[]
[]
[]
["1.","Recommended Rate Base ",null,{"$f":"+'Rate Base'!F26","v":54066409},"(A)"]
[]
["2.","Weighted Interest Cost",null,{"$f":"+ROR!G19+ROR!G20","v":2.82145E-2},"(B)"]
[]
["3.","Pro Forma Interest Expense ",null,{"$f":"D14*D16","v":1525456.6967305001}]
[]
["4.","Company Claim",null,1475821,"(C)"]
[]
["5.","Increase to Pro Forma Interest Expense",null,{"$f":"+D18-D20","v":49635.696730500087}]
[]
[6,"Decrease to Income Taxes @",{"$f":"Summary!A55","v":0.2452182},{"$f":"+C24*-D22","v":-12171.576207999116}]
[]
[7,"Increase to Operating Income",null,{"$f":"-D24","v":12171.576207999116}]
[]
[]
[null,"Sources:"]
[null,"(A) Exhibit ACC-2, Schedule 3."]
[null,"(B) Exhibit ACC-2, Schedule 2."]
[null,"(C) UIF Filing, Schedule C-2, page 1."]

{"sheet":"Income Tax","index":23,"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-2"]
[null,null,null,"Schedule 23"]
[null,null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+'Rate Base'!B7","v":"UTILITIES, INC. OF FLORIDA - WATER"}]
[null,{"$f":"+'Rate Base'!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"INCOME TAX RATE"]
[]
[]
[]
["1.","Revenue",null,1]
[]
[2,"State Income Taxes @ ",4.4580000000000002E-2,{"$f":"+C15","v":4.4580000000000002E-2},"(A)"]
[]
[3,"Federal Taxable Income",null,{"$f":"D13-D15","v":0.95542000000000005}]
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[4,"Income Taxes @ ",0.21,{"$f":"+C19*D17","v":0.20063819999999999},"(A)"]
[]
[5,"Operating Income",null,{"$f":"D17-D19","v":0.75478180000000006}]
[]
[6,"Total Tax Rate",null,{"$f":"D19+D15","v":0.2452182},"(B)"]
[]
[]
[]
[]
[null,"Sources:"]
[null,"(A) Tax rates per Company Filing, Schedule C-2, page 1."]
[null,"(B) Line 1 -  Line 5."]

{"sheet":"Rev Mul","index":24,"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-2"]
[null,null,null,"Schedule 24"]
[null,null,null,"Page 1 of 1"]
[]
[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - WATER"}]
[null,{"$f":"+Summary!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"REVENUE MULTIPLIER"]
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[]
[]
["1.","Revenue",null,1]
[]
[2,"Regulatory Assessment",null,4.4999999999999998E-2,"(A)"]
[]
[3,"Taxable Income",null,{"$f":"+D13-D15","v":0.95499999999999996}]
[]
[4,"State Income Taxes @ ",{"$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}]
[]
[5,"Income Taxes @ ",{"$f":"+'Income Tax'!C19","v":0.21},{"$f":"+C23*D21","v":0.191609481},"(B)"]
[]
[6,"Operating Income",null,{"$f":"D21-D23","v":0.72081661900000005}]
[]
[7,"Revenue Multiplier",null,{"$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":25,"n_rows":42,"n_cols":4,"rows_kept":42,"cut":false,"hidden":false,"merged":[]}
[null,null,null,"Docket No. 20200139-WS"]
[null,null,null,"Exhibit ACC-2"]
[null,null,null,"Schedule 25"]
[null,null,null,"Page 1 of 1"]
[]
[null,{"$f":"+Summary!B7","v":"UTILITIES, INC. OF FLORIDA - WATER"}]
[null,{"$f":"+'Rev Mul'!B8","v":"TEST YEAR ENDING DECEMBER 31, 2019"}]
[null,"REVENUE REQUIREMENT IMPACT OF ADJUSTMENTS "]
[]
[]
[]
[1,"Capital Structure/Cost of Capital",null,{"$f":"(Summary!C16*Summary!D18*Summary!E26)","v":-918515.03250147379}]
[]
[null,"Rate Base Adjustments:"]
[2,{"$f":"+'Rate Base'!B16","v":"Utility Plant in Service"},null,{"$f":"-Summary!$E$18*Summary!$E$26*+-('Rate Base'!D16)","v":-44941.201820942566}]
[3,{"$f":"+'Rate Base'!B20","v":"Accumulated Depreciation"},null,{"$f":"-Summary!$E$18*Summary!$E$26*+-('Rate Base'!D20)","v":-5853.1006218810662}]
[4,{"$f":"+'Rate Base'!B21","v":"Contributions in Aid of Construction"},null,{"$f":"-Summary!$E$18*Summary!$E$26*+-('Rate Base'!D21)","v":-6688.7646555746824}]
[5,{"$f":"+'Rate Base'!B22","v":"Accumulated Amortization of CIAC"},null,{"$f":"-Summary!$E$18*Summary!$E$26*+-('Rate Base'!D22)","v":6688.7646555746824}]
[6,{"$f":"+'Rate Base'!B24","v":"Working Capital Allowance"},null,{"$f":"-Summary!$E$18*Summary!$E$26*+-('Rate Base'!D24)","v":-214906.27140901101}]
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[null,"Operating Income Adjustments"]
[7,{"$f":"+Income!B17","v":"Salary and Wage Increase Expense"},null,{"$f":"+Summary!$E$26*-Income!C17","v":-30231.141361256545}]
[8,{"$f":"+Income!B18","v":"Additional Employees Expense"},null,{"$f":"+Summary!$E$26*-Income!C18","v":-112482.722513089}]
[9,{"$f":"+Income!B19","v":"Severance Expense"},null,{"$f":"+Summary!$E$26*-Income!C19","v":-31120.209424083765}]
[10,{"$f":"+Income!B20","v":"Incentive Compensation Expense"},null,{"$f":"+Summary!$E$26*-Income!C20","v":-108229.4275602094}]
[11,{"$f":"+Income!B21","v":"Payroll Tax Expense"},null,{"$f":"+Summary!$E$26*-Income!C21","v":-18363.324034850884}]
[12,{"$f":"+Income!B22","v":"Non-Qualified Retirement Plan Expense"},null,{"$f":"+Summary!$E$26*-Income!C22","v":-29939.639710994761}]
[13,{"$f":"+Income!B23","v":"Truck Fleet Expense"},null,{"$f":"+Summary!$E$26*-Income!C23","v":-7257.5916230366493}]
[14,{"$f":"+Income!B24","v":"Lobbying Expense"},null,{"$f":"+Summary!$E$26*-Income!C24","v":-25020.102408376959}]
[15,{"$f":"+Income!B25","v":"Holiday Party Expense"},null,{"$f":"+Summary!$E$26*-Income!C25","v":-2772.97445026178}]
[16,{"$f":"+Income!B26","v":"Depreciation Expense - Plant"},null,{"$f":"+Summary!$E$26*-Income!C26","v":-14220.942408376963}]
[17,{"$f":"+Income!B27","v":"Property Tax Expense - Plant"},null,{"$f":"+Summary!$E$26*-Income!C27","v":-8953.8606093727158}]
[18,{"$f":"+Income!B28","v":"Excess Deferred Income Tax Amortization"},null,{"$f":"+Summary!$E$26*-Income!C28","v":-177572.57019291905}]
[19,{"$f":"+Income!B29","v":"State Income Tax Expense"},null,{"$f":"+Summary!$E$26*-Income!C29","v":-14009.057522576342}]
[20,{"$f":"+Income!B30","v":"Interest Synchronization"},null,{"$f":"+Summary!$E$26*-Income!C30","v":-16885.815181238373}]
[21,"Revenue Multiplier",null,{"$f":"+(Summary!E26-Summary!C26)*Summary!C24","v":87293.259355453018}]
[]
[22,"Total Recommended Adjustments",null,{"$f":"SUM(D12:D36)","v":-1693981.7259984985}]
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[23,"Company Claim",null,{"$f":"Summary!C28","v":2823848}]
[]
[24,"Recommended Revenue Requirement Deficiency",null,{"$f":"+D40+D38","v":1129866.2740015015}]