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<br /> <br /> Page | 4 <br />Cost of Services <br />The asset value present worth amounts, and depreciation amounts were distributed to <br />the wholesale and retail customers using the base plus extra capacity factors derived <br />from the consumption data with the exception of distribution, meters and billing assets <br />which we distributed based on the assets each customer benefited from similar to the <br />2017 and 2019 studies. The total capital cost is determined by the sum of the plant <br />value, the return on investment at 5% and the current depreciation. These allocations <br />are shown in the table below and on the following pages. <br /> <br />Allocation of Asset Present Worth <br /> <br />Description <br />Asset Value <br />(Present Worth)%Amount %Amount %Amount <br />Administration <br />Total 15,585,780$ 100.00% 15,585,780$ -$ 0.00%-$ <br />Business <br />Total -$ 100.00%-$ -$ <br />Engineering <br />Total 61,121$ 100.00% 61,121$ -$ -$ <br />Land <br />Production Land 3,716,925$ 100.00% 3,716,925$ <br />Other Land 344,841$ 100.00% 344,841$ <br />Total 4,061,766$ 4,061,766$ -$ -$ <br />Treatment (Production) <br />Total 101,938,211$ 54.48% 55,538,364$ 45.52% 46,399,847$ 0.00%-$ <br />Distribution Equipment etc. <br />Building and Structures 500,537$ <br />Equipment 2,740,763$ <br />Infrastructure 348,116,749$ <br />Improvements other than Buildings 7,059$ <br />Total 351,365,108$ 18.16% 63,810,691$ 0.00%-$ 81.84% 287,554,417$ <br />Tanks and Towers <br />Infrastructure, Equipment, Machinery 12,704,086$ 18.16% 2,307,163$ 0.00%-$ 81.84% 10,396,923$ <br />McCarrons Finished Water Reservoir 619,626$ 18.16% 112,529$ 0.00%-$ 81.84% 507,097$ <br />Total 13,323,712$ 2,419,692$ -$ 10,904,020$ <br />Roseville <br />Building and Infrastructure (Dale Street <br />Reservoir)7,498,090$ 18.16% 1,361,713$ 0.00%-$ 81.84% 6,136,378$ <br />Equipment and Machinery <br />(meters/meter vault)283,768$ 18.16% 51,535$ 0.00%-$ 81.84% 232,234$ <br />Other Capital Outlay -$ 0.00% <br />Total 7,781,859$ 1,413,247$ 0.00%-$ 6,368,611$ <br />Little Canada <br />Building and Infrastructure (Including <br />meter house/meter)24,041$ 18.16% 4,366$ 81.84% 19,675$ <br />Total 24,041$ 4,366$ -$ 19,675$ <br />U of M <br />Total 3,378,067$ 18.16% 613,484$ 0.00%-$ 81.84% 2,764,583$ <br />-$ <br />Meters and Billing <br />Total 18,324,095$ 100.00% 18,324,095$ 0.00%-$ 0.00%-$ <br />Total Plant Value 515,843,760$ 161,832,606$ 46,399,847$ 307,611,306$ <br />Total <br />Average Day <br />Base <br />Maximum Day Maximum Hour <br />Extra Capacity