Case Background
On October 28, 2019, Duval Waterworks, Inc.
(DWI or Buyer) filed an application with
the Florida Public Service Commission (Commission) for transfer of
Certificate Nos. 641-W and 551-S from Regency Utilities, Inc. (Regency or
Seller) in Duval County and a request for late payment and non-sufficient funds
(NSF) charges. Regency is a Class C utility which operates the on-site water
delivery, wastewater collection, and fire protection systems providing service
to Regency Square Mall (Mall) in Jacksonville, Florida. Water and wastewater
treatment is provided by JEA. Regency serves approximately 71 water and 56
wastewater general service customers, all of which are tenants of the Mall. In
its 2019 Annual Report, Regency reported annual gross revenues of $172,281 and
a net operating loss of ($37,372).
The Commission granted Regency water and
wastewater certificates to serve the Mall in 1975.[1] The certificates were amended twice to
extend Regency’s service territory to the area surrounding the Mall.[2] On April 10, 2001, Regency and
JEA closed on a transaction whereby Regency transferred its water and
wastewater treatment facilities to JEA. Regency transferred all of its service
territory to JEA in the transaction except for the Mall, which JEA declined to
serve directly. By Order No. PSC-02-0060-FOF-WS, the Commission approved the
transfer.[3] Because Regency would thereafter be
reselling water and wastewater services as a reseller exempt pursuant to
Section 367.022(8), Florida Statutes (F.S.), the Order also canceled Regency’s
certificates.
On February 26, 2008, Regency filed an
application for water and wastewater certificates and authorization to charge
rates in excess of the purchase price. In its petition, Regency stated that it
could no longer support its operations while billing customers at the same
rates for water and wastewater services, it pays to purchase the services from
JEA. The Commission approved the certification on September 22, 2008, and
Regency was issued Certificate Nos. 641-W and 551-S.[4]
On September 6, 2019, Regency and DWI
executed an Asset Purchase Agreement whereby DWI purchased the water and
wastewater assets of Regency. The closing of this transaction occurred on
September 30, 2019.
This
recommendation addresses the transfer of the water and wastewater system and
DWI’s request to increase the late payment charge and establish NSF charges.
The Commission has jurisdiction pursuant to Sections 367.071, and 367.091 F.S.
Discussion
of Issues
Issue 1:
Should the
transfer of Certificate Nos. 641-W and 551-S in Duval County from Regency to
DWI, be approved?
Recommendation:
Yes. The transfer of the water and wastewater
systems and Certificate Nos. 641-W and 551-S is in the public interest and
should be approved effective the date of the Commission’s vote. The resultant
order should serve as the Buyer’s certificate and should be retained by the Buyer.
The existing rates should remain in effect until a change is authorized by the
Commission in a subsequent proceeding. The tariffs reflecting the transfer
should be effective for services rendered or connections made on or after the
stamped approval date on the tariffs, pursuant to Rule 25-30.475, Florida
Administrative Code (F.A.C.). DWI should be responsible for filing annual
reports and paying Regulatory Assessment Fees (RAFs) for 2020 and all future
years. (Doehling, M. Watts, Bruce, Bennett)
Staff
Analysis: On October 28, 2019, DWI filed an
application for the transfer of Certificate Nos. 641-W and 551-S from Regency
to DWI in Duval County. The application is in compliance with Section 367.071,
F.S., and Commission rules concerning applications for transfer of
certificates. The sale to DWI occurred on September
30, 2019, contingent upon Commission approval, pursuant to Section 367.071(1),
F.S.
Noticing, Territory, and Land Ownership
DWI provided notice of the
application pursuant to Section 367.071, F.S., and Rule 25-30.030, F.A.C. No
objections to the transfer were filed, and the time for doing so has expired.
The application contains a description of the service territory which is
appended to this recommendation as Attachment A. As a reseller, Regency does
not own any treatment facilities for which it needs access. However, DWI did
provide a copy of the ground lease agreement which was transferred to DWI on
September 26, 2019, as evidence that DWI has rights to long-term use of the
land upon which the fire protection pumping system and storage tank are located
pursuant to Rule 25-30.037(2)(s), F.A.C.
Purchase Agreement and Financing
Pursuant to Rule 25-30.037(2)(i), and (j), F.A.C., the
application contains a statement regarding financing and a copy of the Purchase
Agreement, which includes the purchase price, terms of payment and a list of
the assets purchased. The Seller refunded all customer deposits as a credit to
the customers’ final bill from the Seller before the sale.
There are no developer agreements or customer advances that must be disposed of
with regard to the transfer. According to the purchase agreement, the total
purchase price of the assets is $60,000. According to the Buyer, the sale took
place on September 30, 2019, subject to Commission approval, pursuant to
Section 367.071(1), F.S.
Facility Description and Compliance
Regency is a consecutive system
that purchases bulk water and wastewater service from JEA and provides water,
wastewater, and fire protection services to the Mall. JEA delivers treated
water to a master meter, which is then channeled into the distribution system for
use by customers in the Mall. Wastewater from Regency’s collection systems are
delivered to JEA’s lift station for treatment. Regency operates and maintains
the water distribution and wastewater collection systems. Regency does not hold
any permits from the Florida Department of Environmental Protection or the
Florida Department of Health as Regency does not have a water or wastewater
treatment plant.
Technical and Financial Ability
Pursuant to Rule 25-30.037(2)(l)
and (m), F.A.C., the application contains statements describing the technical
and financial ability of the Buyer to provide service to the proposed service
area. DWI’s application states that its President, Gary Deremer, has over 30
years of Florida-related water and wastewater industry experience with previous
private utility ownership of five utility systems. Also, Mr. Deremer is a major
shareholder in 17 water and wastewater utilities regulated by the Commission
and has three other certificates of transfer pending before the Commission.
Further, the application indicates that Mr. Deremer has secured the services of
U.S. Water Services Corporation (U.S. Water) to provide contract operating
service, as well as, billing and collection services. Staff reviewed the
personal financial statements of DWI’s primary shareholder, which is Mr.
Deremer.[6] Based on
the above, the Buyer has demonstrated the technical and financial ability to
provide service to the existing service territory.
Rates and Charges
Regency’s
rates were last approved in a staff-assisted rate case.[7] The
rates were subsequently amended by five price indexes and a four-year rate
reduction, as required by Section 367.0816, F.S., in 2012. Regency’s existing miscellaneous
service charges were approved in Docket No. 20080113-WS[8] and
are shown on Schedule Nos. 1-A and 1-B, which are appended to this
recommendation. DWI has requested to revise the existing late payment charge,
which is discussed in Issue 4, and to add NSF charges, which is discussed in
Issue 5. Rule 25-9.044(1), F.A.C., provides that, in the case of a change of
ownership or control of a utility, the rates, classifications, and regulations
of the former owner must continue unless authorized to change by this
Commission. Therefore, staff recommends that Regency’s existing rates and
charges remain in effect, except the late payment charge and NSF charges, until
a change is authorized by this Commission.
Regulatory Assessment Fees and Annual
Report
Staff has verified that Regency is current with respect to
annual reports and regulatory assessment fees (RAFs) through December 31, 2019.
DWI will be responsible for filing annual reports and paying RAFs for 2020 and
all future years.
Conclusion
Based on the
foregoing, staff recommends the transfer of the water and wastewater systems
and Certificate Nos. 641-W and 551-S is in the public interest and should be
approved effective the date of the Commission’s vote. The resultant order
should serve as the Buyer’s certificate and should be retained by the Buyer.
The existing rates should remain in effect until a change is authorized by the
Commission in a subsequent proceeding. The tariffs reflecting the transfer
should be effective for services rendered or connections made on or after the
stamped approval date on the tariffs, pursuant to Rule 25-30.475, F.A.C. DWI
should be responsible for filing annual reports and paying RAFs for 2020 and
all future years.
Issue 2:
What is the appropriate net book value for DWI‘s
water and wastewater system for transfer purposes?
Recommendation:
For transfer purposes, the
net book value (NBV) is $125,116 for the water system and $20,577 for the
wastewater system as of September 30, 2019. Within 90 days of the date of the
final order, DWI should be required to notify the Commission in writing that it
has adjusted its books in accordance with the Commission’s decision. The
adjustments should be reflected in DWI’s 2020 Annual Report when filed.
(Bennett)
Staff Analysis: Rate base was last
established as of August 24, 2012. The purpose of establishing NBV for
transfers is to determine whether an acquisition adjustment should be approved.
The NBV does not include normal ratemaking adjustments for non-used and useful
plant and working capital. The NBV has been updated to reflect balances as of
September 30, 2019.
Utility
Plant in Service (UPIS)
In its application for transfer,
the Buyer reflected a UPIS balance of $1,168,266 for water and $62,315 for
wastewater. Staff reviewed UPIS additions and has increased UPIS by $14,470 for
water to reflect plant additions. There have been no additions to the
wastewater system. Therefore, staff recommends that Regency’s UPIS balance as
of September 30, 2019, should be $1,182,736 for water and $62,315 for
wastewater.
Land
In Order No.
PSC-2012-0436-PAA-WS, the Commission established the value of DWI’s land to be
$0 for both water and wastewater, as DWI is a reseller and does not own any
land. DWI has not subsequently purchased any land since the Commission issued
that order. Therefore, staff recommends a land balance of $0 for both water and
wastewater.
Accumulated
Depreciation
Regency’s general ledger
reflected an accumulated depreciation balance of $1,168,266 for water and $42,298
for wastewater as of September 30, 2019. Staff calculated the appropriate
accumulated depreciation balances, pursuant to Rule 25-30.140, F.A.C., to be
$1,057,620 for water and $41,738 for wastewater. As a result, accumulated
depreciation should be decreased by $110,646 for water and $560 for wastewater.
Contributions-in-Aid-of-Construction
(CIAC) and Accumulated Amortization of CIAC
As of September 30, 2019, Regency’s general ledger
reflected a fully amortized CIAC balance of $21,980 for water and $30,260 for
wastewater. Staff reviewed the CIAC balances and has no adjustments. Therefore,
staff recommends a CIAC balance of $21,980 for water and $30,260 for
wastewater, and accumulated amortization CIAC balance of $21,908 for water and
$30,260 for wastewater, as of September 30, 2019.
Net Book Value
Regency’s
general ledger reflected a NBV of $0 for water and $20,017 for wastewater.
Based on the adjustments discussed above, staff recommends a NBV of $125,116
for the water system and $20,577 for the wastewater system. Staff’s recommended
NBV and adjustments, as described above are shown on Schedule Nos. 2-A, 2-B,
and 2-C, which are appended to this recommendation.
Conclusion
Based on the above, staff recommends that the NBV of DWI for
transfer purposes is $125,116 for water and $20,577 for wastewater, as of
September 30, 2019. Within 90 days of the date of the final order, the Buyer
should be required to notify the Commission in writing that it has adjusted its
books in accordance with the Commission’s decision. The adjustments should be
reflected in the DWI’s 2020 Annual Report.
Issue 3:
Should an acquisition adjustment be recognized for
ratemaking purposes?
Recommendation:
Yes. Pursuant to Rule
25-30.0371, F.A.C., a negative acquisition adjustment of $48,567 for the water
system and $7,987 for the wastewater system should be recognized for ratemaking
purposes. Beginning with the date of the issuance of the order approving the
transfer, 50 percent of the negative acquisition adjustment, which is $24,283
for the water system and $3,994 for the wastewater system, should be amortized
over a seven-year period and the remaining 50 percent should be amortized over
the remaining life of the assets. (Bennett)
Staff Analysis: An acquisition adjustment
results when the purchase price differs from the NBV of the assets at the time
of acquisition. Pursuant to Rule 25-30.0371, F.A.C., a positive acquisition
adjustment results when the purchase price is greater than the NBV and a
negative acquisition adjustment results when the purchase price is less than
the NBV. Rule 25-30.0371(2) F.A.C., further states that a positive acquisition
adjustment shall not be included in rate base absent proof of extraordinary
circumstances. Positive acquisition adjustments, if approved increase rate
base. With respect to negative acquisition adjustments, Rule 25-30.0371(3),
F.A.C., states that a negative acquisition adjustment is not to be included in
rate base if the purchase price is greater than 80 percent of the NBV. If the
purchase price is equal to or less than 80 percent of the NBV, a negative
acquisition adjustment shall be included in rate base equal to 80 percent of
the NBV, less the purchase price. Negative acquisition adjustments reduce rate
base. Pursuant to Rule 25-30.0371(4)(b)2, F.A.C., if the purchase price is
equal to or less than 50 percent of the NBV, then 50 percent of the negative
acquisition adjustment is amortized over a seven-year period and 50 percent
amortized over the remaining life of the assets, beginning with the date of the
issuance of the order approving the transfer of assets. Regency estimates the
remaining life of the assets to be 3 years for the water system and 26 years
for the wastewater system.
The calculation of DWI’s
acquisition adjustment is shown in Table 3-1. Regency indicated that it
allotted the purchase price of $60,000 based on the relative ratio of water and
wastewater to Regency’s overall NBV.
Table 3-1
|
Calculation of Negative Acquisition Adjustment
|
|
Water
|
Wastewater
|
|
NBV
as of September 30, 2019
|
$125,116
|
$20,577
|
|
80%
of NBV
|
100,093
|
16,462
|
|
Purchase
Price
|
51,526
|
8,474
|
|
Negative
Acquisition Adjustment
|
$48,567
|
$7,987
|
|
|
|
|
Conclusion
Pursuant to Rule 25-30.0371, F.A.C., the Commission should
recognize a negative acquisition adjustment of $48,567 for the water system and
$7,987 for the wastewater system for ratemaking purposes as of September 30,
2019. Beginning with the date of the issuance of the order approving the
transfer, 50 percent of the negative acquisition adjustment, which is $24,283
for the water system and $3,994 for the wastewater system, should be amortized
over a seven-year period. The remaining 50 percent should be amortized over the
remaining life of the assets, which is 3 years for the water system and 26
years for the wastewater system.
Issue 4:
Should DWI’s request to revise the existing late
payment charge to $6.50 be approved?
Recommendation:
Yes. DWI’s
request to revise the existing late payment charge to $6.50 should be approved.
DWI should be required to file a proposed customer notice to reflect the
Commission-approved charge. The approved charge should be effective on or after
the stamped approval date on the tariff sheet pursuant to Rule 25-30.475(1),
F.A.C. In addition, the approved charge should not be implemented until staff
has approved the proposed customer notice and the notice has been received by
customers. DWI should provide proof of the date notice was given no less than
10 days after the date of the notice. (Bruce)
Staff
Analysis: DWI is requesting a $6.50 late payment
charge to recover the cost of labor, supplies, postage, and RAFs associated
with processing late payment notices. DWI’s current late payment charge is
$5.00. DWI is requesting $6.50 for its late payment charge, which is consistent
with recent Commission practice and the charge is consistent with that charged
by other utilities managed by U.S. Water.[9] The
purpose of this charge is not only to provide an incentive for customers to
make timely payment, thereby reducing the number of delinquent accounts, but
also to place the cost burden of processing delinquent accounts solely upon
those who are cost causers. Section 367.091, F.S., authorizes the Commission to
establish, increase, or change a rate or charge other than monthly rates or
service availability charges.
DWI calculated the actual costs for its late payment charges to be
$8.07. DWI indicated that it will take approximately 15 minutes per account to
research, compile, and produce late notices. The delinquent customer accounts
will be processed by the administrative contract employee, which results in
labor cost of $7.00 ($28.00 x 0.25hr). This is consistent with prior Commission
decisions where the Commission has allowed 10-15 minutes per account per month
for the administrative labor associated with processing delinquent customer
accounts.[10]
However, $8.07 would be the highest late payment charge amongst all other water
and wastewater utilities regulated by the Commission.[11]
Therefore, DWI is requesting a charge of $6.50, consistent with recent
Commission decisions. DWI’s calculation for its actual costs associated with a
late payment charge is shown in Table 4-1.
Table 4-1
Late Payment Charge Cost Justification
|
Activity
|
Cost
|
|
Labor
|
$7.00
|
|
Supplies
|
$0.22
|
|
Postage
|
$0.49
|
|
Markup for RAFs
|
$0.36
|
|
Total Cost
|
$8.07
|
Source: Utility’s cost justification documentation
Conclusion
Based on the above, DWI’s request to implement a $6.50 late
payment charge should be approved. DWI should be required to file a proposed
customer notice to reflect the Commission-approved charge. The approved charge
should be effective on or after the stamped approval date on the tariff sheet
pursuant to Rule 25-30.475(1), F.A.C. In addition, the approved charge should
not be implemented until after staff has approved the proposed customer notice
and the notice has been received by customers. DWI should provide proof of the
date notice was given no less than 10 days after the date of the notice.
Issue 5:
Should DWI be authorized to collect Non-Sufficient
Funds Charges?
Recommendation:
Yes. DWI should be authorized to
collect NSF charges. DWI should file revised tariff sheets and a proposed
customer notice to reflect the Commission-approved NSF charges. The approved
charges should be effective for service rendered on or after the stamped
approval date on the tariff sheets provided customers have received notice
pursuant to Rule 25-30.475, F.A.C. DWI should provide proof of noticing within
10 days of rendering its approved notice.
(Bruce)
Staff
Analysis: Section
367.091, F.S., requires that rates, charges, and customer service policies be
approved by the Commission. Staff recommends that DWI should be authorized to
collect NSF charges consistent with Section 68.065, F.S., which allows for the
assessment of charges for the collection of worthless checks, drafts, or orders
of payment. As currently set forth in Section 68.065(2), F.S., the following
NSF charges may be assessed:
(1)
$25, if the face value does not exceed $50;
(2)
$30, if the face value exceeds $50 but does
not exceed $300;
(3)
$40, if the face value exceeds $300; or
(4)
5 percent of the face amount of the check,
whichever is greater.
Conclusion
Approval of NSF charges is consistent with prior Commission
decisions.[12]
Furthermore, NSF charges place the cost on the cost-causer, rather than
requiring that the costs associated with the return of the NSF checks be spread
across the general body of the ratepayers. As such, DWI should be authorized to
collect NSF charges. DWI should file revised tariff sheets and a proposed
customer notice to reflect the Commission-approved NSF charges. The approved
charges should be effective for service rendered on or after the stamped
approval date on the tariff sheets provided customers have received notice
pursuant to Rule 25-30.475, F.A.C. DWI should provide proof of noticing within
10 days of rendering its approved notice.
Issue 6:
Should this docket be closed?
Recommendation:
Yes. If no protest to the proposed agency action is
filed by a substantially affected person within 21 days of the date of the
issuance of the order, a consummating order should be issued and the docket
should be closed administratively upon Commission staff’s verification that the
revised tariff sheets have been filed, the Buyer has notified the Commission in
writing that it has adjusted its books in accordance with the Commission’s
decision, and proof that appropriate noticing has been done pursuant to Rule
25-30.4345, F.A.C. (Schrader)
Staff Analysis:
If no protest to the proposed agency action is filed
by a substantially affected person within 21 days of the date of the issuance
of the order, a consummating order should be issued and the docket should be
closed administratively upon Commission staff’s verification that the revised
tariff sheets have been filed, the Buyer has notified the Commission in writing
that it has adjusted its books in accordance with the Commission’s decision,
and proof that appropriate noticing has been done pursuant to Rule 25-30.4345,
F.A.C.
Duval Waterworks, Inc.
Water and Wastewater Service Territory
Duval County
Township 2 South, Range 27 East
Sections 13 and 24
A part of Sections 13 and 24, Township 2 South, Range 27
East, Duval County, Florida, more particularly described as follows: Commence
at the Northeasterly corner of said Section 24; thence South 89°41’10"
West, along the Northerly line of said Section 24, 1150.02 feet to the Westerly
right of way line of Monument Road (as established for a width of 100 feet) and
the POINT OF BEGINNING; thence South 00°18’50" East, along said Westerly
right of way line, 431.02 feet to its intersection with the Northerly right of
way line of the Arlington Expressway; thence South 83°17’50" West, along
said Northerly right of way line, 690.41 feet to the point of a curve to the
right, said curve being concave Northerly and having a radius of 5679.65 feet;
thence continue along said Northerly right of way line along and around said
curve an arc distance of 1574.52 feet; thence continue along said right of way
line North 00°18’50" West, 33.45 feet to a curve concave Northeasterly and
having a radius of 5646.65 feet; thence continue along said Northerly right of
way line along and around said curve an arc distance of 556.44 feet to the
point of a compound curve to the right, said curve being concave Northeasterly
and having a radius of 4366.66 feet; thence continue along said Northerly right
of way of line along and around said curve an arc distance of 879.22 feet;
thence North 64°05’10" West, 98.48 feet; thence North 10°28’24" East,
136.95 feet to its intersection with a curve concave Southeasterly and having a
radius of 1527.02 feet; thence Northeasterly along and around said curve an arc
distance of 773.14 feet; thence North 45°24’31" East, 263.23 feet to its
intersection with the Southerly right of way line of Regency Square Boulevard;
thence North 89°45’21" East, along said Southerly right of way line, 1737.82
feet; thence South 01°31’15" East, 325.58 feet; Thence North
89°41’10" East, 1383.45 feet to its intersection with the aforementioned
Westerly right of way line of Monument Road; thence South 00o10’50"
East, along said Westerly right of way, 690 feet to the POINT OF BEGINNING.
FLORIDA PUBLIC SERVICE COMMISSION
Authorizes
Duval Waterworks, Inc.
pursuant to
Certificate Number 641–W
to provide water service in Duval
County in accordance with the provisions of Chapter 367, Florida Statutes,
and the Rule, regulations, and Orders of this Commission in the territory
described by the Orders of this Commission. This authorization shall remain in
force and effect until superseded, suspended, cancelled or revoked by Order of
this Commission.
Order Number Date Issued Docket Number Filing Type
PSC-08-0612-PAA-WS 9/22/08 20080113-WS Original
Certificate
* * 20190195-WS Transfer of Certificate
* Order Number and date to be provided at time of issuance.
FLORIDA PUBLIC SERVICE COMMISSION
Authorizes
Duval Waterworks, Inc.
pursuant to
Certificate Number 551–S
to provide wastewater service in Duval
County in accordance with the provisions of Chapter 367, Florida Statutes,
and the Rule, regulations, and Orders of this Commission in the territory
described by the Orders of this Commission. This authorization shall remain in
force and effect until superseded, suspended, cancelled or revoked by Order of
this Commission.
Order Number Date Issued Docket Number Filing Type
PSC-08-0612-PAA-WS 9/22/08 20080113-WS Original
Certificate
* * 20190195-WS Transfer of Certificate
* Order Number and date to be provided at time of issuance.
Duval Waterworks, Inc.
Monthly Water Rates
|
General
Service
Base
Facility Charge by Meter Size
|
|
|
|
5/8”
x 3/4"
|
|
$31.41
|
|
3/4"
|
|
$47.12
|
|
1"
|
|
$78.53
|
|
1
1/2"
|
|
$157.05
|
|
2"
|
|
$251.28
|
|
3"
|
|
$502.56
|
|
4"
|
|
$785.25
|
|
6"
|
|
$1,570.50
|
|
|
|
|
|
Charge
Per 1,000 gallons
|
|
$3.08
|
|
|
|
|
|
Private
Fire Protection Service
Base
Facility Charge by Meter Size
|
|
|
|
5/8”
x 3/4"
|
|
$2.62
|
|
3/4"
|
|
$3.93
|
|
1"
|
|
$6.54
|
|
1
1/2"
|
|
$13.09
|
|
2"
|
|
$20.94
|
|
3"
|
|
$41.88
|
|
4"
|
|
$65.44
|
|
6"
|
|
$130.88
|
|
|
|
|
|
Initial
Customer Deposits
|
|
|
|
|
|
General
Service
|
|
|
|
5/8”
x 3/4”
|
|
$263.00
|
|
|
|
|
Miscellaneous
Service Charges
|
|
Normal
Hours
|
After
Hours
|
|
Initial Connection Charge
|
$30.00
|
$40.00
|
|
Normal Reconnection Charge
|
$30.00
|
$40.00
|
|
Violation Reconnection Charge
|
$30.00
|
$40.00
|
|
Premises Visit Charge
|
$30.00
|
$40.00
|
|
(in lieu of disconnection)
|
|
|
Duval Waterworks, Inc.
Monthly Wastewater Rates
|
General
Service
Base
Facility Charge by Meter Size
|
|
|
|
5/8”
x 3/4"
|
|
$26.54
|
|
3/4"
|
|
$39.81
|
|
1"
|
|
$66.35
|
|
1
1/2"
|
|
$132.70
|
|
2"
|
|
$212.32
|
|
3"
|
|
$424.64
|
|
4"
|
|
$663.50
|
|
|
|
|
|
Charge
Per 1,000 gallons
|
|
$7.04
|
|
|
|
|
|
|
|
|
|
Initial
Customer Deposits
|
|
|
|
|
|
General
Service
|
|
|
|
5/8”
x 3/4”
|
|
$158.00
|
|
|
|
|
Miscellaneous
Service Charges
|
|
Normal
Hours
|
After
Hours
|
|
Initial Connection Charge
|
$30.00
|
$40.00
|
|
Normal Reconnection Charge
|
$30.00
|
$40.00
|
|
Violation Reconnection Charge
|
$30.00
|
$40.00
|
|
Premises Visit Charge
|
$30.00
|
$40.00
|
|
(in lieu of disconnection)
|
|
|
Duval Waterworks,
Inc.
Schedule of Net
Book Value as of September 30, 2019
Water System
|
Description
|
Balance
Per Utility
|
Adjustments
|
Staff
|
|
|
|
|
|
|
Utility Plant in Service
|
$1,168,266
|
$14,470
|
$1,182,736
|
|
Land & Land Rights
|
-
|
-
|
-
|
|
Accumulated Depreciation
|
(1,168,266)
|
110,646
|
(1,057,620)
|
|
CIAC
|
(21,980)
|
-
|
(21,980)
|
|
Amortization of CIAC
|
21,980
|
-
|
21,980
|
|
|
|
|
|
|
Total
|
$0
|
$125,116
|
$125,116
|
|
|
|
|
|
Wastewater System
|
Description
|
Balance
Per Utility
|
Adjustments
|
Staff
|
|
|
|
|
|
|
Utility Plant in Service
|
$62,315
|
$-
|
$62,315
|
|
Land & Land Rights
|
-
|
-
|
-
|
|
Accumulated Depreciation
|
(42,298)
|
560
|
(41,738)
|
|
CIAC
|
(30,260)
|
-
|
(30,260)
|
|
Amortization of CIAC
|
30,260
|
-
|
30,260
|
|
|
|
|
|
|
Total
|
$20,017
|
$560
|
$20,577
|
|
|
|
|
|
Explanation of
Staff’s Recommended
Adjustments to Net
Book Value as of September 30, 2019
|
Explanation
|
Amount
|
|
Utility Plant in Service
|
Water
|
Wastewater
|
|
To reflect appropriate amount of
utility plant in service
|
$14,470
|
$-
|
|
|
|
|
|
|
Accumulated Depreciation
|
|
|
|
To reflect appropriate amount of
accumulated depreciation
|
$110,646
|
$560
|
|
|
|
|
|
Total Adjustments to Net Book
Value as of September 30, 2019
|
$125,616
|
$20,577
|
|
|
|
|
Duval Waterworks,
Inc.
Schedule of Staff’s
Recommended Account Balances as of September 30, 2019
Water System
|
Account
No.
|
Description
|
UPIS
|
Accumulated
Depreciation
|
|
301
|
Organization
|
$25,000
|
($7,031)
|
|
304
|
Structures & Improvements
|
286,285
|
(263,144)
|
|
307
|
Wells & Springs
|
195,402
|
(174,523)
|
|
309
|
Supply Mains
|
17,670
|
(11,162)
|
|
310
|
Power Generation Equipment
|
59,807
|
(59,807)
|
|
311
|
Pumping Equipment
|
192,697
|
(185,396)
|
|
320
|
Water Treatment Equipment
|
15,818
|
(15,818)
|
|
330
|
Distribution Reservoirs
|
153,890
|
(115,814)
|
|
331
|
Transmission & Distribution
Mains
|
25,372
|
(19,990)
|
|
333
|
Services
|
148,540
|
(142,682)
|
|
334
|
Meters & Meter Install
|
51,095
|
(51,095)
|
|
335
|
Hydrants
|
10,787
|
(10,786)
|
|
340
|
Office Furniture & Equipment
|
373
|
(373)
|
|
|
|
|
|
|
Total
|
$1,182,736
|
($1,057,620)
|
|
|
|
|
|
Wastewater System
|
Account
No.
|
Description
|
UPIS
|
Accumulated
Depreciation
|
|
351
|
Organization
|
$25,000
|
($7,031)
|
|
361
|
Collection - Sewers Gravity
|
30,260
|
(30,260)
|
|
363
|
Meters
|
6,682
|
(4,074)
|
|
390
|
Office Furniture & Equipment
|
373
|
(373)
|
|
|
|
|
|
|
Total
|
$62,315
|
($41,738)
|
|
|
|
|
|
Order No. PSC-2018-0334-PAA-WU, issued June 28, 2018,
in Docket No. 20170155-WU, In re: Application for grandfather water
certificate in Leon County and application for pass through increase of
regulatory assessment fees, by Seminole Waterworks, Inc.
Order Nos. PSC-2020-0086-PAA-WU, issued March 24,
2020, in Docket No. 20190114-WU, In re: Application
for staff-assisted rate case in Alachua County, and request for interim rate
increase by Gator Waterworks, Inc.; PSC-16-0041-TRF-WU, issued January 25,
2016, in Docket No. 20150215-WU, In re: Request for
approval of tariff
amendment to include miscellaneous service charges for the Earlene and Ray Keen
Subdivisions,
the Ellison Park
Subdivision and the Lake Region Paradise Island Subdivision in Polk County, by Keen
Sales,
Rentals and Utilities,
Inc. and PSC-15-0569-PAA-WS, issued
December 16, 2015, in Docket No. 20140239-WS, In
Order Nos. PSC-2020-0086-PAA-WU, issued March 24,
2020, in Docket No. 20190114-WU, In re:
Application for staff-assisted rate case in Alachua County, and request for
interim rate increase by Gator Waterworks, Inc.; PSC-2018-0334-PAA-WU,
issued June 28, 2018, in Docket No. 20170155-WU, In re: Application for
grandfather water certificate in Leon County and application for pass through
increase of regulatory fees, by Seminole Waterworks, Inc.;
PSC-14-0198-TRF-SU, issued May 2, 2014, in Docket No. 20140030-SU, In re:
Request for approval to amend Miscellaneous Service charges to include all NSF
charges by Environmental Protection Systems of Pine Island, Inc.; and
PSC-13-0646-PAA-WU, issued December 5, 2013, in Docket No. 20130025-WU, In
re: Application for increase in water rates in Highlands County by Placid Lakes
Utilities, Inc.
