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Table 41. Percent of Non -Operating Function Categories Allocated to Cost Components
<br />Groundwater
<br />$4,149,109
<br />100.0%
<br />0.0%
<br />0.0%
<br />0.0%
<br />0.0%
<br />Storage
<br />$12,508,635
<br />0.0%
<br />85.2%
<br />14.8%
<br />0.0%
<br />0.0%
<br />Transmission and Distribution
<br />$66,948,495
<br />0.0%
<br />85.2%
<br />14.8%
<br />0.0%
<br />0.0%
<br />Pumping
<br />$7,499,989
<br />100.0%
<br />0.0%
<br />0.0%
<br />0.0%
<br />0.0%
<br />Treatment
<br />$837,015
<br />0.0%
<br />85.2%
<br />14.8%
<br />0.0%
<br />0.0%
<br />Hydrants
<br />$343,206
<br />0.0%
<br />0.0%
<br />0.0%
<br />100.0%
<br />0.0%
<br />Customer
<br />$70,808
<br />0.0%
<br />0.0%
<br />0.0%
<br />0.0%
<br />100.0%
<br />Administrative and General
<br />$14,813,403
<br />0.0%
<br />82.6%
<br />14.4%
<br />2.5%
<br />0.5%
<br />Table 42. Total of Non -Operating Functional Categories Allocated to Cost Components
<br />Groundwater
<br />$4,149,109
<br />$4,149,109
<br />$0
<br />$0
<br />$0
<br />$0
<br />Storage
<br />$12,508,635
<br />$0
<br />$10,657,658
<br />$1,850,977
<br />$0
<br />$0
<br />Transmission and Distribution
<br />$66,948,495
<br />$0
<br />$57,041,727
<br />$9,906,768
<br />$0
<br />$0
<br />Pumping
<br />$7,499,989
<br />$7,499,989
<br />$0
<br />$0
<br />$0
<br />$0
<br />Treatment
<br />$837,015
<br />$0
<br />$713,156
<br />$123,858
<br />$0
<br />$0
<br />Hydrants
<br />$343,206
<br />$0
<br />$0
<br />$0
<br />$343,206
<br />$0
<br />Customer
<br />$70,808
<br />$0
<br />$0
<br />$0
<br />$0
<br />$70,808
<br />Administrative and General
<br />$14,813,403
<br />$0
<br />$12,241,611
<br />$2,126,072
<br />$369,490
<br />$76,231
<br />Total Non -Operating Allocation
<br />10.9%
<br />75.3%
<br />0.7%
<br />0.1%
<br />The non -operating expenses for the test year are made up of debt service payments and capital expenditures totaling approximately $6.7
<br />million. Those costs are distributed to the cost components based on the final percentages shown in Table 42, above, which are based
<br />on the total asset values of water assets owned by the City. Water asset values represent the long-term investment in the City's water
<br />system and serve as a proxy value for how a single year of non -operating expenses should be allocated. Asset values do not significantly
<br />fluctuate year over year as annual capital expenditures do, which ensures that cost categories are accurately represented. Operating
<br />City of Santa Ana - 2026 Water and Sewer Rate Study 32
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