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42 <br />SEWER RATE STUDY I City of Santa Ana, CA <br />$3,172,200, which corresponds to Table 15, Line 12, Column 1 is shown allocated to the six primary cost <br />components on Line 10. Note that routine capital outlay is excluded from 0 &M expenses as it is a capital <br />element in that it deals with assets. Routine capital outlays are budgeted under 0 &M because of <br />accounting rules governing capitalization activities, but from a COS- perspective, it is a capital - related <br />item. <br />Table 17: Allocation of 0 &M Expenses to Functional Cost Components in Thousands of Dollars <br />Allocation of Capital Costs <br />The estimated investment in wastewater and stormwater facilities is allocated to appropriate cost <br />components as a basis for the further distribution of capital related costs to the various customer <br />classes. The allocation of estimated plant investment serving wastewater customers for the Test Year is <br />shown in Table 18. The total plant investment of $16,620,500 shown on Line 4 represents the estimated <br />Test Year original cost less accumulated depreciation of plant in service. <br />The allocation of specific items of investment to the cost categories, as shown, is made on the basis <br />previously described and shown in Table 16. For example, collection items are related to flow and these <br />65B -201 <br />NOVEMBER 2014 <br />Personnel <br />1 <br />(Collection) <br />1,900.9 <br />1,232.4 <br />0.0 <br />0.0 <br />0.0 <br />0.0 <br />668.5 <br />Contractual <br />2 <br />(Collection) <br />1,914.3 <br />1,255.5 <br />0.0 <br />0.0 <br />0.0 <br />658.8 <br />0.0 <br />Commodities <br />3 <br />(Collection) <br />252.2 <br />252.2 <br />0.0 <br />0.0 <br />0.0 <br />0.0 <br />0.0 <br />Cross Charges <br />4 <br />(Collection) <br />517.0 <br />517.0 <br />0.0 <br />0.0 <br />0.0 <br />0.0 <br />0.0 <br />Transfers <br />5 <br />(Monitoring) <br />0.0 <br />0.0 <br />0.0 <br />0.0 <br />0.0 <br />0.0 <br />0.0 <br />6 <br />Subtotal <br />$4,584.4 <br />$3,257.1 <br />$0.0 <br />$0.0 <br />$0.0 <br />$558.8 <br />$668.5 <br />Less Other Revenues <br />Misc. Revenues <br />7 <br />(Other) <br />57.2 <br />44.9 <br />0.0 <br />0.0 <br />0.0 <br />0.0 <br />12.3 <br />Other <br />Adjustments <br />8 <br />(Other) <br />1,355.0 <br />1,063.7 <br />0.0 <br />0.0 <br />0.0 <br />0.0 <br />291.3 <br />9 <br />Subtotal <br />$1,412.2 <br />$1,108.6 <br />$0.0 <br />$0.0 <br />$0.0 <br />$0.0 <br />$303.6 <br />Net Operating <br />10 <br />Expenses <br />$3,172.2 <br />$2,148.5 <br />$0.0 <br />$0.0 <br />$0.0 <br />$658.8 <br />$364.9 <br />Allocation of Capital Costs <br />The estimated investment in wastewater and stormwater facilities is allocated to appropriate cost <br />components as a basis for the further distribution of capital related costs to the various customer <br />classes. The allocation of estimated plant investment serving wastewater customers for the Test Year is <br />shown in Table 18. The total plant investment of $16,620,500 shown on Line 4 represents the estimated <br />Test Year original cost less accumulated depreciation of plant in service. <br />The allocation of specific items of investment to the cost categories, as shown, is made on the basis <br />previously described and shown in Table 16. For example, collection items are related to flow and these <br />65B -201 <br />NOVEMBER 2014 <br />