|
Exhibit 3-D
<br />Elk River Municipal Utilities
<br />2019 Test Year Customer Classification
<br />2019
<br />REVENUE REQUIREMENTTest YearCustomerClassification Basis
<br />Depreciation & Amortization
<br />DEPRECIATION - -NA
<br />AMORTIZATION - -NA
<br />Total Depreciation & Amortization$ -$ -
<br />Other Operating Expenses
<br />EV CHARGING EXPENSE 4,528 4,528100% Customer
<br />LOSS ON DISPOSITION OF PROPERTY - -NA
<br />OTHER DONATIONS - -NA
<br />MUTUAL AID - -NA
<br />INTEREST PD ON METER DEPOSIT 22,754 22,754100% Customer
<br />RENTAL PROPERTY EXPENSE - -NA
<br />UTILITIES AND LABOR DONATED - -NA
<br />Total Other Operating Expenses$ 27,282$ 27,282
<br />Customer Accounts -
<br />METER READING EXPENSE 27,298 27,298100% Customer
<br />COLLECTING EXP DISC/RECONNECT 14,521 14,521100% Customer
<br />MISC CUSTOMER ACCTS EXP-COMP 264,242 264,242 100% Customer
<br />CUST BLGS NOT PD/SENT FOR COLL 11,873 11,873100% Customer
<br />Total Customer Accounts$ 317,934$ 317,934
<br />General & Administrative
<br />SALARIES/OFFICE & COMMISSION 77,251 77,251100% Customer
<br />TEMPORARY STAFFING - -NA
<br />OFFICE SUPPLIES & EXPENSE 8,974 8,974100% Customer
<br />LT & WATER CONSUMPTION/OFFICE 3,326 3,326100% Customer
<br />BANK CHARGES 255 255100% Customer
<br />LEGAL FEES 3,029 3,029100% Customer
<br />AUDITING FEES 1,891 1,891100% Customer
<br />INSURANCE 18,417 18,417100% Customer
<br />UTILITY SHARE DEF COMP 10,066 10,066100% Customer
<br />UTIL SH OF MEDICAL/DENTAL 80,823 80,823100% Customer
<br />UTILITY SHARE OF PERA 27,317 27,317100% Customer
<br />UTILITY SHARE OF FICA 25,705 25,705100% Customer
<br />EMPLOYEES SICK PAY 14,895 14,895100% Customer
<br />EMP HOLIDAY PAY 14,906 14,906100% Customer
<br />EMPLOYEE VACATION & PTO 25,133 25,133100% Customer
<br />UPMIC DISTRIBUTION 5,126 5,126100% Customer
<br />CONSULTING FEES 2,223 2,223100% Customer
<br />TELEPHONE 2,564 2,564100% Customer
<br />ADVERTISING 1,887 1,887100% Customer
<br />DUES & SUBSCRIPTIONS - FEES 11,023 11,023100% Customer
<br />TRAVEL EXPENSE - -NA
<br />SCHOOLS & MEETINGS 17,443 17,443100% Customer
<br />MTCE OF GENERAL PLANT & OFFICE 615 615100% Customer
<br />Total General & Administrative$ 352,868$ 352,868
<br />General Expense
<br />CIP REBATES - RESIDENTIAL 35,640 35,640100% Customer
<br />CIP REBATES - COMMERCIAL 112,422 112,422 100% Customer
<br />CIP - ADMINISTRATION 6,606 6,606100% Customer
<br />page 2 of 3
<br />169
<br />
|