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• Customer — costs associated with customer service and billing related tasks <br />• Meters — costs associated with the reading and maintenance of meters <br />• Hydrants — costs associated with maintaining public fire hydrants <br />• Recycled — Costs associated with the provision and administration of the recycled water system <br />• Administrative and General — costs associated with administrative and general functions <br />Costs and assets were functionalized based on the City's standard budget determinations and input from <br />staff on a line -item basis. Table 33 shows the amount and percentage of the test year's operating <br />expenses allocated to each function. Table 34 shows the amount and percentage of the City's fixed <br />assets allocated to each function. Total assets were used as a proxy for the allocation of non -operating <br />expenses because they represent the long-term investment in the system made by the City. A single year <br />of non -operating expenses typically does not reflect an adequate ratio of overall system investments. <br />Table 33. Percentage of Operating Costs Allocated to Standard Functions <br />Operating <br />Water Supply <br />$39,344,290 <br />53.5% <br />Transmission and Distribution <br />$20,249,690 <br />27.6% <br />Pumping <br />$3,240,000 <br />4.4% <br />Treatment <br />$2,863,500 <br />3.9% <br />Meters <br />$4,344,510 <br />5.9% <br />Recycled <br />$534,450 <br />0.7% <br />Administrative and General <br />$2,916,640 <br />4.0% <br />Total <br />$73,493,080 <br />Table 34. Percentage of Non -operating Costs Allocated to Standard Functions <br />Asset Function <br />Groundwater <br />$4,149,109 <br />3.9% <br />Storage <br />$12,508,635 <br />11.7% <br />Transmission and Distribution <br />$66,948,495 <br />62.5% <br />Pumping <br />$7,499,989 <br />7.0% <br />Treatment <br />$837,015 <br />0.8% <br />Hydrants <br />$343,206 <br />0.3% <br />Customer <br />$70,808 <br />0.1 % <br />Administrative and General <br />$14,813,403 <br />13.8% <br />Total <br />$107,170,660 <br />A COS analysis considers both the average quantity of water consumed (base costs) and the highest <br />rate at which it is consumed (peaking or capacity costs as identified by maximum demands compared to <br />base demands). Capacity costs are costs that are incurred during peak times of consumption. There are <br />additional costs associated with designing, constructing, operating, and maintaining facilities to meet the <br />highest capacity of use. All current and future water facilities, including water mains, pump stations, <br />City of Santa Ana - 2026 Water and Sewer Rate Study 28 <br />