Decision 2009-108
Langdon Waterworks Limited
Water Rates for Langdon Waterworks Limited
Rule 011 – Rate Application Process for Water Utilities
July 23, 2009
ALBERTA UTILITIES COMMISSION
Decision 2009-108: Langdon Waterworks Limited
Water Rates for Langdon Waterworks Limited
Rule 011- Rate Application Process for Water Utilities
Application Nos. 1508905 and 1508928
July 23, 2009
Published by
Alberta Utilities Commission
Fifth Avenue Place, 4th Floor, 425 - 1 Street SW
Calgary, Alberta
T2P 3L8
Telephone: (403) 592-8845
Fax: (403) 592-4406
Web site: www.auc.ab.ca
Contents
1
INTRODUCTION................................................................................................................. 1
2
RULE 011 PROCESS ........................................................................................................... 1
3
ORDER .................................................................................................................................. 2
APPENDIX 1 – PROCEEDING PARTICIPANTS................................................................... 3
APPENDIX 2 – LCWC LETTER OF ACCEPTANCE TO AUC DATED JUNE 24, 2009 .. 4
APPENDIX 3 – LWW LETTER OF ACCEPTANCE OF AUC RECOMMENDATIONS
DATED JUNE 29, 2009 ..................................................................................... 5
APPENDIX 4 – COMMISSION STAFF RECOMMENDATION .......................................... 6
APPENDIX 5 – LWW TERMS AND CONDITIONS OF SERVICE ..................................... 7
AUC Decision 2009-108 (July 23, 2009) • i
ALBERTA UTILITIES COMMISSION
Calgary Alberta
LANGDON WATERWORKS LIMITED
WATER RATES FOR LANGDON WATERWORKS LIMITED
Decision 2009-108
RULE 011 – RATE APPLICATION PROCESS FOR
Application Nos. 1508905
WATER UTILITIES
and 1508928
1
INTRODUCTION
1.
The Alberta Energy and Utilities Board (EUB or the Board) received applications, dated
April 5, 2007, from Langdon Waterworks Limited (LWW) requesting approval of its Developer
Contribution Fees (Application No. 1508905) and approval of its Terms and Conditions
(Ts & Cs) (Application No. 1508928).
2.
On January 1, 2008, the Alberta Utilities Commission (AUC or the Commission) was
established. In accordance with the transitional provisions of the Alberta Utilities Commission
Act, the Commission took over the process started by the Board.
3.
Subsequent to the first two Applications, LWW initiated discussion regarding a general
rate application (GRA) for 2008 and 2009 with the Commission during an August 19, 2008
conference call. In response, the Commission indicated that, in order to determine just and
reasonable rates for LWW, the Commission would follow the process outlined in the
Commission’s Rule 011 – Rate Application Process for Water Utilities (Rule 011). The
Commission’s Rule 011 process is used to develop a Commission Staff Recommendation
(Recommendation) to determine rates for a water utility that is acceptable to both the utility and
its customers. The GRA and Application No. 1508928 were combined with Application
No. 1508905 and assessed under the Rule 011 process.
2
RULE 011 PROCESS
4.
On October 27, 2008, the Commission issued a Notice of Application and Public Meeting
for LWW customers. The public meeting was held on November 6, 2008, at the Langdon
Women’s Institute in the Hamlet of Langdon. The meeting consisted of a presentation by
Commission Staff on utility regulation, a description of the Commission’s Rule 011 process and
a description of the applications from LWW that were currently before the Commission.
Commission Staff then heard customer concerns regarding water quality and LWW’s service.
Customers present at the meeting voted to have the Langdon Community Water Council
(LCWC) represent them in the Commission’s Rule 011 process.
5.
Following the public meeting, Commission Staff met separately on various occasions
with LCWC and LWW to discuss issues related to LWWs Rates, Developer Contribution Fees
and Ts & Cs. Two rounds of Information Requests were conducted to gather information for the
Recommendation. In addition, LWW conducted a tour of the Langdon treatment facility for
LCWC members and Commission staff so parties could better understand LWW’s operations.
AUC Decision 2009-108 (July 23, 2009) • 1
Water Rates for Langdon Waterworks Limited
Rule 011 - Rate Application Process for Water Utilities
Langdon Waterworks Limited
6.
Upon completion of the Recommendation, a joint meeting between LCWC, LWW and
Commission Staff was held on May 20, 2009, at the AUC’s office. The Recommendation was
presented and discussed. Areas of disagreement included Developer Contribution Fees, the
Hearing Cost Reserve Account, the number of billed connections and the amount of monthly
consumption used to forecast revenues.
7.
Following the May 20, 2009 meeting, Commission Staff worked with the LCWC and
LWW to review and re-evaluate the Recommendation. Commission Staff requested further
information from LWW. In order to arrive at a definitive number of billed connections for the
purposes of calculating revenue, Commission Staff traveled to Langdon to conduct an on-site
count with representatives from both LCWC and LWW present.
8.
On June 22, 2009, another Recommendation was distributed electronically to both
LCWC and LWW. Parties were asked to indicate acceptance of the Recommendation by letter.
Following review, both LCWC and LWW provided letters of acceptance. Copies of the letters
can be found in Appendix 2 and Appendix 3 of this document. With both LCWC and LWW
accepting the Recommendation, Commission Staff filed the Recommendation with the
Commission for review and approval. A copy of the Recommendation is attached as Appendix 4
to this Decision. The Commission panel has reviewed and approved the Recommendation.
3
ORDER
9.
IT IS HEREBY ORDERED THAT:
(1)
The Commission Staff Recommendation, dated June 22, 2009, regarding Water
Rates for Langdon Waterworks Limited, attached as Appendix 4 to this Decision, be
approved effective August 1, 2009.
(2)
The Developer Contribution Fees, as set forth in the Commission Staff
Recommendation, dated June 22, 2009, be approved and be effective as of
August 1, 2009.
(3)
The Terms and Conditions of Service for Langdon Waterworks Limited, as set forth
in Appendix 5 to this Decision and any revisions set forth in the Commission Staff
Recommendation dated June 22, 2009, be approved and be effective August 1, 2009.
Dated in Calgary, Alberta on July 23, 2009.
ALBERTA UTILITIES COMMISSION
(original signed by)
Thomas McGee
Commissioner
2 • AUC Decision 2009-108 (July 23, 2009)
Water Rates for Langdon Waterworks Limited
Rule 011 - Rate Application Process for Water Utilities
Langdon Waterworks Limited
APPENDIX 1 – PROCEEDING PARTICIPANTS
Name of Organization (Abbreviation)
Counsel or Representative
Langdon Waterworks Limited (LWW)
F. Misura
Langdon Community Water Council (LCWC)
R. Miller
Alberta Utilities Commission
Commission Panel
T. McGee, Commissioner
Rule 011 Process Staff
S. Ramdin (Counsel)
D. Ward
C. Taylor
AUC Decision 2009-108 (July 23, 2009) • 3
Water Rates for Langdon Waterworks Limited
Rule 011 - Rate Application Process for Water Utilities
Langdon Waterworks Limited
APPENDIX 2 – LCWC LETTER OF ACCEPTANCE TO AUC DATED JUNE 24, 2009
(return to text)
Appendix 2 - LCWC
Acceptance letter - Ju
(consists of 1 page)
4 • AUC Decision 2009-108 (July 23, 2009)
Water Rates for Langdon Waterworks Limited
Rule 011 - Rate Application Process for Water Utilities
Langdon Waterworks Limited
APPENDIX 3 – LWW LETTER OF ACCEPTANCE OF AUC RECOMMENDATIONS
DATED JUNE 29, 2009
(return to text)
Appendix 3 - LWW
Acceptance Letter - J
(consists of 2 pages)
AUC Decision 2009-108 (July 23, 2009) • 5
Water Rates for Langdon Waterworks Limited
Rule 011 - Rate Application Process for Water Utilities
Langdon Waterworks Limited
APPENDIX 4 – COMMISSION STAFF RECOMMENDATION
(return to text)
Appendix 4 - Staff
Recommendation - Ju
(consists of 19 pages)
6 • AUC Decision 2009-108 (July 23, 2009)
Water Rates for Langdon Waterworks Limited
Rule 011 - Rate Application Process for Water Utilities
Langdon Waterworks Limited
APPENDIX 5 – LWW TERMS AND CONDITIONS OF SERVICE
(return to text)
Appendix 5 - Ts and
Cs.pdf
(consists of 3 pages)
AUC Decision 2009-108 (July 23, 2009) • 7
Water Rates for Langdon Waterworks Limited
Rule 011 Process – Rate Application Process for Water Utilities
Langdon Waterworks Limited
Appendix 2
Page 1 of 1
June 24, 2009
Alberta Utilities Commission
Fifth Avenue Place, 4th Floor, 425 - 1 Street SW
Calgary, Alberta
T2P 3L8
Attention:
Re:
Cameron Taylor
Langdon Waterworks Limited
Commission Staff Recommendation 2007-2009 General Rate Application
Please accept this letter as formal notice that we accept and agree with the recommendations as
published in the June 22 recommendations. Although we do not necessarily agree with all of the
recommendations, we unanimously agree and accept these recommendations in an effort to
support the AUC and their efforts.
We would also like to commend the AUC on their efforts and participation and certainly
appreciate the time expended with our group to clarify and resolve our concerns.
Yours truly,
The LCWC
AUC Decision 2009-108 (July 23, 2009)
Water Rates for Langdon Waterworks Limited
Rule 011 - Rate Application Process for Water Utilities
Langdon Waterworks Limited
Appendix 3
Page 1 of 2
AUC Decision 2009-108 (July 23, 2009)
Water Rates for Langdon Waterworks Limited
Rule 011 - Rate Application Process for Water Utilities
Langdon Waterworks Limited
Appendix 3
Page 2 of 2
AUC Decision 2009-108 (July 23, 2009)
Langdon Waterworks Limited
Appendix 4 to Decision 2009-108
Page 1 of 19
Water Rates for Langdon Waterworks Limited
Rule 011 - Rate Application Process for Water Utilities
Langdon Waterworks Limited
Commission Staff Recommendation
2007-2009 General Rate Application
June 22, 2009
AUC Decision 2009-108 (July 23, 2009)
Water Rates for Langdon Waterworks Limited
Rule 011 - Rate Application Process for Water Utilities
Langdon Waterworks Limited
Appendix 4 to Decision 2009-108
Page 2 of 19
ALBERTA UTILITIES COMMISSION
Langdon Waterworks Limited
Commission Staff Recommendation
2007-2009 General Rate Application
Application No. 1508905 and 1508928
June 22, 2009
Published by
Alberta Utilities Commission
Fifth Avenue Place, 4th Floor, 425 - 1 Street SW
Calgary, Alberta
T2P 3L8
Telephone: (403) 592-8845
Fax: (403) 592-4406
Web site: www.auc.ab.ca
AUC Decision 2009-108 (July 23, 2009)
Water Rates for Langdon Waterworks Limited
Rule 011 - Rate Application Process for Water Utilities
Langdon Waterworks Limited
Appendix 4 to Decision 2009-108
Page 3 of 19
Contents
1
INTRODUCTION................................................................................................................. 1
2
BACKGROUND ................................................................................................................... 2
3
RATE BASE .......................................................................................................................... 2
3.1 Capital Additions and Contributions.............................................................................. 3
3.1.1 Capital Additions .............................................................................................. 3
3.1.2 Contributions..................................................................................................... 6
3.2 Amortization .................................................................................................................. 9
4
COST OF CAPITAL .......................................................................................................... 10
4.1 Capital Structure .......................................................................................................... 10
4.2 Cost of Equity .............................................................................................................. 10
4.3 Cost of Debt ................................................................................................................. 11
5
DEPRECIATION ............................................................................................................... 11
6
OPERATING COSTS ........................................................................................................ 11
7
CUSTOMER AND SALES FORECAST ......................................................................... 12
8
TERMS AND CONDITIONS OF SERVICE................................................................... 14
9
REVENUE REQUIREMENT ........................................................................................... 14
10 RATE DESIGN AND COST OF SERVICE .................................................................... 15
10.1 Rate Design .................................................................................................................. 15
AUC Decision 2009-108 (July 23, 2009)
Commission Staff Recommendation (June 22, 2009) • i
Water Rates for Langdon Waterworks Limited
Rule 011 - Rate Application Process for Water Utilities
Langdon Waterworks Limited
Appendix 4 to Decision 2009-108
Page 4 of 19
AUC Decision 2009-108 (July 23, 2009)
Water Rates for Langdon Waterworks Limited
Rule 011 - Rate Application Process for Water Utilities
Langdon Waterworks Limited
Appendix 4 to Decision 2009-108
Page 5 of 19
ALBERTA UTILITIES COMMISSION
Calgary Alberta
LANGDON WATERWORKS LIMITED
COMMISSION STAFF RECOMMENDATION
2007-2009 GENERAL RATE APPLICATION
Application No. 1508905 & 1508928
Langdon Waterworks 2008/09 General Rates Application
Langdon Waterworks Developer Contribution Application
Langdon Waterworks Terms and Conditions Application
Commission Staff Recommendations
1
INTRODUCTION
1.
The Alberta Energy and Utilities Board (EUB or Board) received applications dated April
5, 2007 from Langdon Waterworks Limited (LWW) requesting approval of its developer
contribution fee and approval of Terms and Conditions.
2.
On December 5, 2007 the Alberta Utilities Commission Act (the AUC Act) was passed by
the Government of Alberta and effective January 1, 2008, the EUB was separated into the two
new regulatory bodies, the Alberta Utilities Commission (AUC) and the Energy resources
Conservation Board (ERCB).
3.
On October 27, 2008, the Alberta Utilities Commission (AUC or Commission) received a
general rate application for 2008 and 2009 from LWW. The developer contribution application
and the general rate application have been combined under Application No. 1508905 and this
Application is now before the Commission.
4.
On October 27, 2008, the Commission issued a Notice of Application and Public Meeting
for LWW customers. This notice was mailed out to every LWW customer’s residence via
Canada Post. LWW customers were also notified by a posting on the calendar of the Langdon
Community Association’s website. The public meeting was held on November 6, 2008 at the
Langdon Women’s Institute in the Hamlet of Langdon. It was well attended with 31 LWW
customers signing the record and more in attendance. The agenda consisted of presentations on
the AUC and utility regulation, the Rule 11 process, the applications from LWW currently before
the Commission, customer’s concerns and to see if there was interest in forming a customer
group to represent all customers.
5.
At the meeting, those customers present voted to have the Langdon Community Water
Council (LCWC) represent them in the AUC’s Rule 11 Rate Application process for Water
Utilities.
AUC Decision 2009-108 (July 23, 2009)
Commission Staff Recommendation (June 22, 2009) • 1
Water Rates for Langdon Waterworks Limited
Rule 011 - Rate Application Process for Water Utilities
2007-2008 General Tariff Application
2
Langdon Waterworks Limited
Appendix 4 to Decision 2009-108
Page 6 of 19
Langdon Waterworks Ltd.
BACKGROUND
6.
In Order U2003-351, the EUB approved the water supply and distribution agreement (the
Water Agreement) filed by the Municipal District of Rocky View No. 44 (the MD) which
granted LWW the exclusive right and responsibility to provide water services to customers
within the designated service area for a term of 10 years.
7.
On December 20, 2004, LWW made application for an interim rate increase for 2005 and
made a general rate application for 2004, 2005 and 2006. The application for an interim rate
increase was dealt with in Decision 2005-018 and subsequently Order U2005-323.
8.
LWW applied to have the GRA held in abeyance pending negotiations with interested
parties. The Board approved LWW’s request to commence negotiations in Decision 2005-003.
The negotiations resulted in the submission of a Partial Negotiated Settlement Application
(Settlement) and a revised GRA on July 19, 2005. Further process resulted in a hearing held at
the Board’s Calgary office on December 5th to7th, 2005 followed by oral argument and reply
argument on December 19, 2005, and concluded with Decision 2006-019. Decision 2006-019
was released on March 14, 2006.
9.
On April 11, 2006, the Board received a compliance filing (the Compliance Application)
from LWW in response to Board Decision 2006-019. Following a Pre-Notice Application
Assessment and a refiling (the Second Compliance Application) on June 5, 2006, the Board
found that the Second Compliance Filing did not fully comply with the directions from Decision
2006-019 but that it did contain sufficient information for the Board to determine final rates. In
Decision 2006-068 issued July 5, 2006, the Board approved final rates.
10.
The Alberta Energy and Utilities Board (EUB or Board) received a Review and Variance
(R&V) application dated July 31, 2006 from Langdon Waterworks Limited (Application
No.1472754), following release of Decisions relating to the Langdon Waterworks Limited
(LWW) General Rate Application for 2004, 2005 and 2006 and directions from the Board in
Decision 2006-019 issued March 14, 2006 and the Compliance Application for the same period
in Decision 2006-068 issued July 5, 2006.
3
RATE BASE
11.
LWW requested the changes to rate base for the years 2006-2009 inclusive:
•
•
•
•
2006 to reflect rate base additions of $358,811 (a change from approved forecast to
actual);
2007 additions of $60,954;
2008 additions of 420,501; and
2009 forecast additions of $1,968,160.
12.
Rate base amounts were determined from using 2006 approved levels as a starting point.
The 2006 forecast amounts were adjusted from forecast levels to actual then 2007 and 2008
actual additions were included. In the January 12, 2009 response to Commission questions,
actual to date 2009 results were added. Based on a meeting with LWW on April 16, 2009
forecast (2009) amounts for Reservoirs and Well #5 were not included as work would not start
AUC Decision 2009-108 (July 23, 2009)
2 • Commission Staff Recommendation (June 22, 2009)
Water Rates for Langdon Waterworks Limited
Rule 011 - Rate Application Process for Water Utilities
2007-2008 General Tariff Application
Langdon Waterworks Limited
Appendix 4 to Decision 2009-108
Page 7 of 19
Langdon Waterworks Ltd.
before the end of the 2009 fiscal year. Amortizations and contributions were also reviewed for
the same period. Each area is discussed in more detail below.
3.1
Capital Additions and Contributions
3.1.1
Capital Additions
2006
13.
Schedule “A-1” of Appendix 1 of EUB Decision 2006-068 included capital additions of
$19,000 for the forecast year of 2006. All the additions were in meters.
14.
Actual 2006 capital additions included $274,477.80 for water treatment plant #1, $698
for tools, $34,652.75 for database development and $49,983 for meters 1 .
Recommendation
15.
The Commission staff accepts the $358,811 as total rate base additions for 2006.
2007
16.
LWW provided 2007 actual capital additions of $60,954. Of the total, $2,592 was for
work on water Plant #1 with the remainder ($58,362) for meters 2 .
Recommendation
17.
The Commission staff accepts the $60,954 as total rate base additions for 2007.
2008
18.
LWW provided 2008 actual capital additions of $416,793. Of the total, $224,255 was for
work on the water treatment plants ($140,717 for water treatment plant #1 and $83,538 for water
treatment plant #2). A total of $68,398 was for work on two wells ($12,700 for well #1 and
$55,678 for preliminary work on well #5). The remaining capital amounts were for meters
($34,320) and website development ($89,840) 3 .
Recommendation
19.
The Commission staff accepts the 2008 capital additions as noted above. Although the
representative for the customers did not accept the website costs, Commission staff are of the
opinion that the website will provide an enduring benefit and will provide progress in bridging
the communication gap between LWW and its customers.
2009
20.
LWW provided 2009 forecast capital additions of $1,968,160. Of the total, $1,400,000
was for the creation of a new water reservoir and $380,000 was to finish well #5. The remainder
1
2
3
Amounts come from LWW January 12, 2009 information responses. Meters amounts comes from April 21,
2009 email from LWW (meters).
The water treatment plant amount is from the January 12, 2009 information response 6c. The meters amount is
from the April 21, 2009 email from LWW showing contributions and capitalized costs of meters.
Amounts are from the January 12, 2009 information response 6c. Meters amount is from the April 21, 2009
LWW email.
AUC Decision 2009-108 (July 23, 2009)
Commission Staff Recommendation (June 22, 2009) • 3
Water Rates for Langdon Waterworks Limited
Rule 011 - Rate Application Process for Water Utilities
2007-2008 General Tariff Application
Langdon Waterworks Limited
Appendix 4 to Decision 2009-108
Page 8 of 19
Langdon Waterworks Ltd.
related to completing the website ($168,160) and work on water treatment plant #2 ($20,000).
LWW did not include any costs for meters. 4
New Reservoir Construction:
21.
LWW hired Sim-Flo Systems Inc. to provide an analysis of capacity and demand of the
LWW system. The Sim-Flo analysis, dated December 19, 2007, revealed that treatment capacity
is adequate but well capacity was not sufficient. To adequately service Langdon, the report
stated that a fifth well was required as well as another water storage reservoir.
22.
The cost of the upgrades was estimated to be $1.4 million with the expenditure to take
place in the 2009 fiscal year.
23.
An owner of RVUV, Mike Schaalje also owns Sim-Flo Systems Inc. LWW stated that
Sim-Flo has provided engineering for LWW for 12 years. Sim-Flo provided the design for the
reservoir at a cost of between 8 to 12% of the construction costs. This charge is within
acceptable practice of consulting engineering firms. LWW went out for bids on the reservoir
construction. When asked to provide the bids, LWW refused on the grounds that they are
competitive bids and the information is confidential. The LCWC also asked for the upgrade
costs to be validated.
Recommendation
Sim-Flo design costs are acceptable. However, LWW must produce evidence that a competitive
bid process was followed. The bids must be provided to the AUC or this cost may not be
permitted. In light of economic conditions, prices should be decreasing. Recommend re-bidding
the project and make all bid information available to the Commission.
24.
An email received February 24, 2009 from LWW showed actual 2009 capital additions to
February 23, 2009 of:
1.
2.
3.
4.
5.
Water treatment plant #1
$9,691
Water treatment plant #2
$34,841
Well #5
$15,264
Website
$135,743
Meters
$0
A later email received June 16, 2009 showed additional capital expenditures for the water
treatment plant # 2 of $53,838.45 and for well #5 of $4,468.
25.
In a meeting with LWW on April 16, 2009, it was determined that further capital work
was unlikely to occur in the current fiscal year. Based on this evidence, the Commission staff
accepts the expenditures as shown above. In addition, based on the customer forecast (to be
discussed in a later section) Commission staff recommend the inclusion of $24,300 for meters to
represent the 54 additional customers forecast for 2009. Capital additions are shown in the
schedules attached to this recommendation.
4
Amounts are from the January 12, 2009 information response 6c and updated from a June 16, 2009 email from
LWW.
AUC Decision 2009-108 (July 23, 2009)
4 • Commission Staff Recommendation (June 22, 2009)
Water Rates for Langdon Waterworks Limited
Rule 011 - Rate Application Process for Water Utilities
2007-2008 General Tariff Application
Langdon Waterworks Limited
Appendix 4 to Decision 2009-108
Page 9 of 19
Langdon Waterworks Ltd.
26.
Relations between LWW and its customers has been an issue in the past and continues to
present challenges. Customers of LWW were quite vocal about poor service at the November,
2008 public meeting between the AUC and customers of LWW. In order to address this problem,
LWW has introduced a web site to facilitate better communication with customers. It is also a
tool to provide account information, invoicing, bill payment and will respond to customer
problems. LWWs goal for the web site is to provide accountability, particularly with invoicing
and service requests. This is a positive development for LWW customers.
27.
The LWW website is budgeted at $258,000; $206,400 in fiscal 2008 and $51,600 in
fiscal 2009.
28.
In a response to an AUC IR regarding the website, LWW provided estimates that the
website would save $6500/mo. in operational costs. The savings in operational costs were
identified as:
•
•
•
•
$3,500/mo. in reduced or eliminated technical support costs. Dependency on third party
technical support for billing and invoicing will decrease.
$1,000 reduction in paper and postage costs.
$1,000/mo. saved as customers view and pay their bills online. RVUC staff will not
collect and process cheques.
$1,000/mo. saved through efficient customer service.
There was no support provided for the above estimates.
29.
LWW stated that 40% of households use the site for invoice payments and 52% use the
site for information and complaint follow ups. The website is currently operating, with three
more phases of development to follow.
30.
There also is no evidence provided to indicate that a competitive bid process for the web
site was followed.
31.
The LCWC requested that the AUC not approve the web site expenditure.
Recommendation
32.
Since the purpose of the LWW web site is to improve communications and service to
customers and to “rebuild trust and goodwill” between customers and LWW it should be
allowed.
Summary
33.
Commission staff recommends that the starting total gross rate base for the fiscal year
2007 be $3,250,427 with depreciation to be adjusted accordingly. Total gross rate base at the
end of each of the following fiscal years will be as follows:
2007
2008
2009
$3,311,381
$3,728,174
$4,006,319
AUC Decision 2009-108 (July 23, 2009)
Commission Staff Recommendation (June 22, 2009) • 5
Water Rates for Langdon Waterworks Limited
Rule 011 - Rate Application Process for Water Utilities
2007-2008 General Tariff Application
Langdon Waterworks Limited
Appendix 4 to Decision 2009-108
Page 10 of 19
Langdon Waterworks Ltd.
34.
These amounts are shown in Schedule A-1 Assets in the attached schedules to this
recommendation.
3.1.2
Contributions
Developer Contribution:
35.
In Decision 2006-019 the Board directed LWW to charge a developer connection fee of
$8,800/acre for the original development area in Langdon that is served by groundwater
including Langdon East, Langdon West, Langdon Lane, Lanark, Langdon Siding and Railway
Ave. The Board directed LWW to charge $15,400/acre for the area that will have treated surface
water, including the Harmony Park (Boulder Creek) area.
36.
Further, in Section 4.14 of Decision 2006-019, the Board had the following comments:
The Board agrees with the VSC that it is important for all developers to be treated
consistently. The Board notes that there was no quantitative information provided by
LWW to support the current or future development fee 5 .
Given that no quantitative information has been provided to support a developer
contribution fee on any amount, following the test period, the Board directs LWW apply
a contribution fee of Zero ($0.00) until such time as LWW can demonstrate support for
an appropriate fee.
If LWW has provided information to the MD in support of the requested increase in the
Water Infrastructure Fee, the Board expects that LWW should be able to easily provide
the same information to this Board as an additional part of the compliance filing directed
in Section 4.13 of this Decision.
Therefore the Board directs LWW to file support for a proposed developer contribution
fee as part of a compliance filing. If this information is unavailable, the Board directs
LWW to provide an estimated date at which the proposal for a developer contribution fee
will be filed with the Board. In either case, the Board expects that the application can be
dealt with expeditiously to facilitate orderly development in the area.
Prior to approval of a developer contribution fee, the Board directs LWW to disclose to
all potential developers that the fee, to be approved, will apply to all water supply
agreements negotiated in the interim. Once the developer contribution fee has been
approved, the Board directs LWW to charge this fee equally to all developers that sigh
water supply agreements with LWW 6 .
37.
Recently, developers in Langdon have been charged $21,740 per acre for a developer
contribution. Due to LWW’s equity position, LWW introduced a higher developer contribution
to pay for required infrastructure to service the new developments.
38.
5
6
The LCWC had no comment on this issue.
EUB Decision 2006-019, page 25.
Ibid, page 26.
6 • Commission Staff Recommendation (June 22, 2009)
AUC Decision 2009-108 (July 23, 2009)
Langdon Waterworks Limited
Appendix 4 to Decision 2009-108
Page 11 of 19
Water Rates for Langdon Waterworks Limited
Rule 011 - Rate Application Process for Water Utilities
2007-2008 General Tariff Application
Langdon Waterworks Ltd.
Recommendation
39.
No evidence has been presented before Commission staff on compliance by LWW with
the above directions in respect of a study supporting developer contribution fees at any level or
Regulatory approval for and contribution fees charged.
40.
For the year 2006 the Board approved contributions of $702,320 comprised of the
following:
•
•
•
41.
Langdon Crossing West Phase 5 - $258,720
Boulder Creek (Phase 1) - $400,400
Meters - $43,200
In its submissions, LWW indicated the following contributions have been received:
Date
August 4, 2006
January 17, 2008
January 17, 2008
December 5, 2008
Development
Government Grant
Perera
Langdon East
Langdon Land
Manager (Boulder
Creek) Phase 1
Phase 2
Phase 3
Phase 4
Acreage
Cost/Acre
27.85
24.67
$21,500
$15,400
Total $
328,972
116,252
598,775
379,918
19.87
24.63
19.4
$21,500
$15,300
427,205
376,839
42.
The sum of the first three stages of the Langdon Land Manager development does not
reconcile to the cash contribution received by LWW ($804,044 received versus the total of
stages 1-3, $1,183,962). The Phase 1 acreage for Boulder Creek varies from the approved
acreage total in Decision 2006-019. In that Decision the Board stated:
Further, in the development contract with Perera it states that “Prior to
commencement of any construction by the developer, the developer shall have paid to
LWW any amounts payable pursuant to this agreement.” While the Board
understands that each development contract between LWW and a developer may be
unique, the Board expects the terms of payment would be similar. Accordingly, the
Board expects the payment from the Boulder Creek developer would already be
payable as a developer contribution 7 .
43.
The Commission staff accepts the adjustment to the forecast acreage, but wonders why the
payment was received so late. Commission staff also note that varying amounts/acre were received
contrary to the direction given LWW in Decision 2006-019
44.
The Perera (Langdon Lane Development) amount received of $116,252 appears to be related
to 2004 contributions. The Board was clear in Decision 2006-019 what the contribution should
be ($105,600) for the Langdon Lane Development.
45.
As noted in the table above the price/acre for Langdon East was $21,500. No evidence was
presented to support this amount.
7
EUB Decision 2006-019, page 11
AUC Decision 2009-108 (July 23, 2009)
Commission Staff Recommendation (June 22, 2009) • 7
Langdon Waterworks Limited
Appendix 4 to Decision 2009-108
Page 12 of 19
Water Rates for Langdon Waterworks Limited
Rule 011 - Rate Application Process for Water Utilities
2007-2008 General Tariff Application
Langdon Waterworks Ltd.
46.
Commission staff accepts the acreage totals provided by LWW. LWW has not
substantiated its developer cash contribution policy nor complied with Board directions on
providing a study supporting a cash contribution level. Therefore, without further evidence
Commission staff recommends that the previous developer cash contribution levels of
$8,800/acre for the areas serviced by groundwater (original Langdon development area) and a
cash contribution level of $15,400 for the areas proposed to be serviced by surface water.
Contributions received in excess of these amounts should be refunded back to the developers.
Contributions received for future facilities are to be held in a deferral account.
47.
Commission staff make the following recommendations for recognition of contributions
for no-cost capital:
Development
Year
$ Recognized
Langdon
Crossing West
Phase 6
2006
$198,968
Langdon Land
Manager Phase 2
2008
$305,998
Langdon Land
Manager Phase 3
2008
Railway Ave
Phase 2
2008
Langdon East
Development
2008
Government
Grant
2006
$ Deferred
$Refunded
$121,207
$379,302
$105,600
($2,463)
$10,652
$245,080
$353,695
$328,972
48.
Based on this recommendation, For Langdon East, contributions of $245,080 will be put
in a deferral account until facilities are built. The residual of $353,695 shall be refunded to the
developer. For Langdon Land Manager phase 2 the refund to developers should be $121,207
(19.87 acres by $21,500 - $15,400) and is reduced by $2,463 the amount under collected for
phase 3. This will derive a total refund to developers of $118,744 and put $379,302 into a
deferral account until facilities are built.
49.
LWW will continue to use the rates approved by the Commission until approval is
granted for different developer cash contribution rates. Commission staff have serious concerns
about how developer contributions are collected and tracked. Commission staff recommend that
LWW file by September 30th of each year the net customer additions by development area,
developer contributions by developer (specifying each development and phase of the
development) for the fiscal year just completed and forecast developer contributions (specifying
AUC Decision 2009-108 (July 23, 2009)
8 • Commission Staff Recommendation (June 22, 2009)
Langdon Waterworks Limited
Appendix 4 to Decision 2009-108
Page 13 of 19
Water Rates for Langdon Waterworks Limited
Rule 011 - Rate Application Process for Water Utilities
2007-2008 General Tariff Application
Langdon Waterworks Ltd.
each development and each phase of the development) for the ensuing year. In addition, the
refund amounts to developers will be subject to audit by the Commission or its appointee.
50.
Gross Contributions as shown in Schedule A-3 No-Cost (attached at the end of this
recommendation) at the end of each fiscal year is as follows:
2007
2008
2009
3.2
$2,746,911
$3,181,591
$3,517,289
Amortization
51.
The determination of depreciation expense, accumulated depreciation and the
amortization of contributions were as approved in Decision 2006-019.
Recommendation
52.
Based on the January 12, 2009 response to question 9, support was provided to change
the amortization rate of software development from 10% to 20%. The change in amortization
rate for software development was effective the beginning of fiscal 2007. All other amortization
rates remain as determined in Decision 2006-019.
53.
Accumulated Depreciation is shown in the attached schedule A-2 Depreciation. Amounts
at the end of each fiscal year are as follows:
2007
2008
2009
$484,170
$603,888
753,119
54.
Accumulated amortization of no-cost capital (contributions) is shown in Schedule A-4
Amor. NCC. Amounts at the end of each fiscal year are as follows:
2007
2008
2009
$277,860
$362,553
$458,252
55.
Schedule A Rate Base provides the net rate base totals for each of the test years as well as
the mid-year balances. For each of the test years the net rate base and mid-year rate base balance
is as follows:
Test Year
Year-End Net Rate Base
Mid-Year Rate Base
2007
$2,827,211
$2,848,980
2008
$3,124,286
$2,975,748
2009
$3,253,200
$3,188,743
Hearing Cost Reserve
56.
In EUB Cost Order 2006-025, LWW was ordered to record $186,535.02 in its Hearing
Cost Reserve Account. In EUB Utility Cost Order 2007-044, LWW was ordered to add a further
$43,421.27 to its Hearing Cost Reserve. A metered consumption charge of $0.28 per cubic
meter was applied for the reduction of the Hearing Cost Reserve (HCR). In Decision 2006-068,
the Board directed LWW to collect a further $100,000 for future hearing costs. The Board
AUC Decision 2009-108 (July 23, 2009)
Commission Staff Recommendation (June 22, 2009) • 9
Water Rates for Langdon Waterworks Limited
Rule 011 - Rate Application Process for Water Utilities
2007-2008 General Tariff Application
Langdon Waterworks Limited
Appendix 4 to Decision 2009-108
Page 14 of 19
Langdon Waterworks Ltd.
directed LWW to reduce the consumption charge by $0.28/m3 once the balance of the HCR
account reaches $100,000.00. Further, through approval of the deficiency rider in Decision
2006-068 (LWW 2004, 2005 and 2006 GRA Compliance Application), LWW was enabled the
ability to collect its total revenue requirement including the HCR amounts for 2004, 2005 and
2006.
57.
Decision 2007-032 (Review and Variance of Decisions 2006-019 and 2006-068)
confirmed a further deficiency from LWW’s original forecast and again enabled LWW to collect
its revenue requirement including the HCR amounts for 2006. It is clear from Schedule A-5 that
the HCR amounts for the years 2004-2006 inclusive were collected from either base rates or the
deficiency rider. It is also clear from Decision 2006-068 (page 5) that from July 1, 2006 forward
that the variable water charge included an amount ($0.280/m3) that related to collection for the
HCR account and that the $0.280/m3 was to be discontinued the month following the month in
which the HCR account balance reached $100,000 8
58.
LWW provided evidence that it has been collecting monthly from its customers for its
Hearing Cost Reserve. The actual amounts collected are shown in Schedule A-5 for the years
2007 and 2008. 2009 reflects actual amounts up to and including April of 2009 and estimates for
the remaining 3 months of the year. However, an AUC request for an updated reconciliation of
the Hearing Cost reserve revealed that the funds collected were being used for general operations
in clear violation of Decision 2006-068 9 .
Recommendation
59.
However, Schedule A-5 shows an over-collection of the HCR amount and the overcollected amount will be applied to the cumulative deficiency shown in Schedule C RevReq.
4
COST OF CAPITAL
4.1
Capital Structure
60.
Decision 2006-019 approved a deemed capital structure of 75% debt to 25% equity. No
request has been made alter the previously approved capital structure and no evidence was
presented to change to vary that decision.
Recommendation
61.
Commission staff recommends continuance of the 75:25 debt equity ratio for the capital
structure of LWW.
4.2
Cost of Equity
62.
Decision 2006-019 utilized the cost of equity as determined by the Generic Cost of
Capital (GCOC) proceedings.
8
9
This direction was reaffirmed in Decision 2007-032, page 13.
On page 5 of Decision 2006-068 the Board stated: “The Board does not consider it to be reasonable for the
balance of the reserve account to grow to an excessive level and is concerned that the portion of the rates for the
hearing cost reserve should not be included as general operating revenue but clearly recorded in the hearing cost
reserve account.”
AUC Decision 2009-108 (July 23, 2009)
10 • Commission Staff Recommendation (June 22, 2009)
Langdon Waterworks Limited
Appendix 4 to Decision 2009-108
Page 15 of 19
Water Rates for Langdon Waterworks Limited
Rule 011 - Rate Application Process for Water Utilities
2007-2008 General Tariff Application
Langdon Waterworks Ltd.
Recommendation
63.
Commission staff recommend continuation of the GCOC for determining the cost of
equity. The amounts for each year are shown in the attached Schedule B. Capital Return and are
as follows:
2007
2008
2009
4.3
8.72%
8.63%
8.75%
Cost of Debt
64.
LWW responded to its cost of debt in terms of the level of debt and the rate paid on debt
in the January 12, 2009 information response #7.
Recommendation
65.
Commission staff accept as reasonable the level of debt and the cost of debt included in
the January 12, 2009 information response #7. The amounts are included in Schedule B-1 Debt
and is as follows:
Year
Total Debt at Mid-Year
Cost of Debt at Mid-Year
5
66.
6
2007
$959,173
6.88%
2008
$801,673
7.00%
2009
$801,673
7.00%
DEPRECIATION
See comments under rate base.
OPERATING COSTS
67.
LWW is the holder of Langdon’s water treatment and distribution systems and the holder
of the franchise agreement with the Municipal District of Rocky View. RVUC, as an
independent contractor, is responsible for the management, billing, operation and maintenance of
LWW facilities on behalf of LWW. The term of the Operations and Maintenance Agreement,
more commonly known as the RVUC Management Contract, is 20 years beginning August 1st,
2008.
68.
In Decision 2006-019, the Board directed LWW to include a management fee in the
revenue requirement for 2004, 2005 and 2006 that is based on the difference between the applied
for equity return and the resulting equity return in the refilling. The Board calculated a
management fee of $14,157, $18,000 and $24,895 per year for 2004, 2005 and 2006
respectively.
69.
The requested management fee for the 2008 fiscal year is $48,990 per month for a total of
$587,880 for the 2008 fiscal year. LWW stated that an upgrade to Alberta Environment
specifications has doubled operation and administration requirements. For example, LWW
stated that new standards such as daily visits to the treatment plants for water quality testing and
weekly tests of the distribution system have required new employees to be hired and trained.
AUC Decision 2009-108 (July 23, 2009)
Commission Staff Recommendation (June 22, 2009) • 11
Water Rates for Langdon Waterworks Limited
Rule 011 - Rate Application Process for Water Utilities
2007-2008 General Tariff Application
Langdon Waterworks Limited
Appendix 4 to Decision 2009-108
Page 16 of 19
Langdon Waterworks Ltd.
70.
The LCWC requested more detail on the RVUC Management Contract and an IR was
asked to satisfy the LCWC. LWW provided a response with evidence indicating costs were
reasonable.
Recommendation
71.
Because LWW has, comparatively, a small level of equity, the utility’s return on equity is
also small. Commission staff consider that utilities should be in a viable financial position in
order to serve customers effectively. To maintain viability, LWW has proposed the contract to
pay RVUC to oversee operations. However, the RVUC Management Contract contains a markup of 15% and this is not recommended by Commission staff. As a result, Commission staff
recommend approval of the RVUC Management Contract in the amount of $499,698.
Operating and Administrative Expenses:
72.
LWW provided a forecast of operating expenses for 2009 of $189,000 (not including the
RVUC contract) and a forecast for administrative costs for 2009 of $179,000.
Recommendation
73.
Commission staff accepts the forecast operating expenses of $189,000 for 2009.
However Commission staff are aware of a credit of approximately $24,000 for a sanitary lift
station owned and operated by the MD of Rocky View but paid for by LWW. This amount will
be deducted from the operating expense amount.
74.
With respect to Administrative costs (2009), Commission staff noted that $42,000 was
included for rent. Upon further discussion with LWW it was determined that an appropriate rent
for LWW would be $6,000 per year (the residual applied to RVUC and was included in the
RVUC contract. Other than the adjustment for rent, Commission staff recommend acceptance of
administrative costs as forecast at the level of $143,000.
7
CUSTOMER AND SALES FORECAST
Number of Customers for 2008/09:
75.
LWW provided an estimated number of customers for fiscal 2008 along with an estimate
of additions as houses in Langdon are completed and added to the water system. Beginning
August 1st, 2008, or the beginning of the 2008 fiscal year, LWW estimated actual billed
connections of 1,165. LWW also provided expected additions to the billed connections at 2.5
per month over fiscal 2008. At the end of the 2008 fiscal year, LWW estimated 1,195
connections. The LWW estimated connections reflect a decrease in the rate of new house sales
due to economic conditions.
76.
The Langdon Community Water Council (LCWC) disputed the LWW number of billed
connections that LWW provided. The LCWC estimates 1205 billed connections as of December
31, 2008. This number is based on a letter regarding an estimate for the new reservoir dated
December 19, 2007 from Mike Schaalje of Sim-Flo Systems Inc. that describes “Total Allocated
Homes” in each development in Langdon. The number provided by Sim-Flo is 1256 total
allocated homes.
AUC Decision 2009-108 (July 23, 2009)
12 • Commission Staff Recommendation (June 22, 2009)
Langdon Waterworks Limited
Appendix 4 to Decision 2009-108
Page 17 of 19
Water Rates for Langdon Waterworks Limited
Rule 011 - Rate Application Process for Water Utilities
2007-2008 General Tariff Application
Langdon Waterworks Ltd.
77.
The LCWC stated that Langdon is a growing community and estimated developers have
approximately 200 lots available for sale. The LCWC disputed the monthly increase in LWW
customers for fiscal 2008. The LCWC calculated the monthly increase by using the 2006 midyear customer base from the previous GRA (768). The LCWC used an estimate of 1155 for
July 31, 2008. They subtracted 768 from 1155 and divided by 25 months (between June ’06 and
July ’08) to arrive at 15.5 customers per month.
78.
An estimate provided by one of the principles of LWW dated December 19, 2007 showed
1,205 billed connections. An email response dated April 22, 2008 stated that the number of
customers to March 31, 2009 was 1,208. LWW later recanted the March 31, 2009 amount saying
there was an error in their billing system 10 . LCWC strongly disputed the LWW numbers.
Therefore to promote regulatory efficiency (and avoid external audit fees) Commission staff
proposed that Commission staff, a customer representative and an LWW representative perform
a customer count to determine the actual number of customers to resolve this issue. This
proposal was accepted by both LWW and the LCWC. The count occurred on June 18, 2009 and
the count determined that there were 1,184 LWW customers on that date.
Recommendation
79.
Given the customer count which occurred on June 18, 2009, Commission staff
recommended adding six to derive a year-end total of 1,190 customers. Commission staff
applied a factor of approximately 5 customers/month as a reduction from the count total to derive
the customer totals for the months preceding June, 2009. These amounts are reflected in
Schedule 2009, Estimated Revenues and Expenses for the Time Period of August 2008 – July
2009.
2. Monthly Consumption
80.
LWW provided an estimated average consumption rate for the 2008 fiscal year of 19.0
3
m per household per month.
81.
In EUB Decision 2006-019, the Board directed LWW to use an average consumption rate
of 24.3 m3 per household per month. In an IR response regarding this issue, LWW responded
that the actual average usage for the past 17 months was 25.7 m3 per household per month.
Referring to the December 19, 2007 letter from Mike Schaalje of Sim-Flo Systems Inc., a
consumption number of 25 m3 per household per month is used.
82.
The LCWC suggested increasing the monthly consumption to match the 25.7 m3 per
household per month estimate provided by LWW. The LCWC thought that the LWW estimate
of 25.7 m3 was low because LWW used a 17 month estimate rather than a 12 or 24 month full
cycle estimate.
Recommendation
83.
Commission staff recommend the use the 25.7 m3 per household per month estimate for
consumption.
10
Based on a conference call received from LWW on June 16, 2009.
AUC Decision 2009-108 (July 23, 2009)
Commission Staff Recommendation (June 22, 2009) • 13
Water Rates for Langdon Waterworks Limited
Rule 011 - Rate Application Process for Water Utilities
2007-2008 General Tariff Application
8
Langdon Waterworks Limited
Appendix 4 to Decision 2009-108
Page 18 of 19
Langdon Waterworks Ltd.
TERMS AND CONDITIONS OF SERVICE
5.0 Accounts: “There is a charge for each payment that is returned.” Please quantify the
payment.
8.0 Deposit:
Section 8.1: It isn’t clear why or under what circumstances LWW can charge a deposit for.
Recommend a change to “LWW shall collect from new customers …”
Section 8.3: “In the event a disconnection occurs as a result of a violation of these Terms and
Conditions, an additional deposit will be required.” Recommend specifying an
amount or identifying a maximum amount that is no more than 25% of the
estimated annual bill.
9.0 Disconnection: Recommend that notice be given in the event of disconnection.
10.0 Reconnection: Recommend the deposit in (ii) be set at $100.00 and the reconnection
charge in section (iii) be quantified.
11.0 Ownership of Facilities: Add clause 11.3 indicating all repairs upstream of the valve curb
stop will be the responsibility of LWW and at LWW’s cost.
13.0 Meters and Equipment: Section 13.2 Meter inspection: The meter test should be
performed by an unbiased third party, not by an LWW employee.
For gas and electric meters, tests are done by Measurement
Canada. Recommend LWW finds an independent testing agency.
In other cases in Alberta, test are done by the nearest large
municipality, in this case the City of Calgary.
14.0 Liability and Indemnity: Recommend changing the term “gross negligence” to
“negligence.”
16.0 Termination of Service: The phrase “coincide with transfer of title for the service
address” implies that service is only provided to the owner of the
property. This clause should be re-written to indicate that service
is available to the tenant.
17.0 Additional Terms and Conditions: Recommend that this clause be re-written so it is
easier for the customer to understand.
9
REVENUE REQUIREMENT
84.
Schedule C RevReq summarizes the revenue requirement for each of the test years.
Results for 2007 were estimated from LWW’s financial statements. The 2008 results and the
2009 forecast were provided by LWW.
AUC Decision 2009-108 (July 23, 2009)
14 • Commission Staff Recommendation (June 22, 2009)
Langdon Waterworks Limited
Appendix 4 to Decision 2009-108
Page 19 of 19
Water Rates for Langdon Waterworks Limited
Rule 011 - Rate Application Process for Water Utilities
2007-2008 General Tariff Application
Langdon Waterworks Ltd.
Recommendation
85.
Commission staff recommend the gross revenue requirement as shown in Schedule C
RevReq attached at the end of this recommendation be utilized. As the Commission has a
legislative mandate to ensure a fair return, and given that LWW appears to have a relatively low
amount of capital invested, it is recommended that a management fee be implemented for the
year 2009 to provide LWW with reasonable compensation for operating this water utility. The
amount of the management fee is identified in the attached Schedule C RevReq. It is strongly
recommended that the shareholders of LWW invest capital into LWW to increase their returns as
the management fee is applicable only for this recommendation and is considered transitionary to
allow capital to be invested in LWW. For rates in effect after July 31, 2009 Commission staff
recommend that HCR amounts be removed on a go-forward basis. The resultant revenue
requirement and rates are reflected in the columns 2009 Forward Rates in Schedule C RevReq
and Schedule D-1 Rate Calculation.
10
RATE DESIGN AND COST OF SERVICE
10.1
Rate Design
Recommendation
86.
Commission staff recommends continuing with the rate design implemented through
Decision 2006-019. The results of the rate design are shown in Schedule D-1. Specifically it is
recommended that LWW continue with its fixed charge for each customer of $37.00/month. The
resultant consumption charge from the determined revenue requirement for 2009 on a go forward
basis (without any Hearing Cost Reserve provision) commencing August 1, 2009 will be
$1.213/m3.
Deficiency Rider
87.
In Decision 2006-068 the Board directed LWW to collect a deficiency rider for the period
of July 1, 2006 to June 30, 2007 at a rate of $0.647/ m3. However, in Decision 2007-032 the
Board ordered LWW to continue collecting the rider of $0.647/ m3 until the total deficiency of
$313,179 is recovered.
88.
LWW recovered the total deficiency in December of 2008. An over-collection of
$13,179.00 occurred and LWW applied to the Board to apply the over-collection to the Hearing
Cost Reserve.
89.
Schedule C RevReq shows a cumulative deficiency of $98,509 for the years 2007-2009
inclusive. This amount includes over-collections for the HCR account and the deficiency rider.
90.
The LCWC requested that the over-collection be refunded to customers.
Recommendation
91.
Commission Staff recommend that a deficiency rider of $0.2618/m3 be effective August
1, 2009 and collect amounts until the deficiency of $98,509 is collected (approximately 1 year).
Once the $98,509 has been collected LWW is to discontinue the deficiency rider and file with
the Commission a reconciliation of the deficiency rider within 60 days of discontinuance of that
rider.
AUC Decision 2009-108 (July 23, 2009)
Commission Staff Recommendation (June 22, 2009) • 15
Water Rates for Langdon Waterworks Limited
Rule 011 Process - Rate Application Process for Water Utilities
Langdon Waterworks Limited
Appendix 5
Page 1 of 3
AUC Decision 2009-108 (July 23, 2009)
Water Rates for Langdon Waterworks Limited
Rule 011 Process - Rate Application Process for Water Utilities
Langdon Waterworks Limited
Appendix 5
Page 2 of 3
AUC Decision 2009-108 (July 23, 2009)
Water Rates for Langdon Waterworks Limited
Rule 011 Process - Rate Application Process for Water Utilities
Langdon Waterworks Limited
Appendix 5
Page 3 of 3
AUC Decision 2009-108 (July 23, 2009)