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E)G{IBIT AA

ENGINEER'S ASSESSMENT OF TANGIBLE PROPERTY

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As ofJune 30,2016

AUS Consultants' Engineers AssessmenlNew Garden Township Sewer Authority

. Origlnal Cost StudY&

Depreclated Orlglnal CostAs ol June 30, 2016

AUS ConsultantsSulte 201

8555 West Forest Home Avenue' Greenfield, Wisconsin 53228

Off lce TelePhone ; 41 ffi29-57 55J, Weinert's Cell: 41'l-698-8371

J. Weinert's E-Mail: weineill9 auswest-net

Asset Purchase Agroemsnt

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S!mfi.ry ol Ortgl.rl cosr, cal(ul.t.d Drprrch0on .nd Oovdopn6t o[DeDr€(laleJOddnrl Coil 15 oflune 3Ol 2016

0!rtcchtrdc,lculilcd OrlSlnal

Dcpr€clatlon CortatRcleNe JQG 30.2016

1,t74,393

4,!31,,584,57,A4a

Collaclldr Mrln!. Fw.e

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353,10 Puhp StatioD lind/Lrnd fll8hE353.40 Trc.tmsnt lrnd

Total Non-D.predrble Pl:nl

OEPNECIAgTE

Trertmert Struduret354.10 str!.tlre - Fwp Strtlon35{,lO Stpcture -Tre.hsnt Phnt35t.lo Structure - Oth.r E!lldinJ

Totrl Ac@unt 354

3S5.0O Pow!t 6.n!6tor €qulpmEnt

Totrl Ar.ouni 36{

CDll€cuon M.lns. GcvltyJ36l.t2 Coll.ctlon Malnr G,rvlty - f " - !" pf.stic plpe

:161.U CollE<tld M.lni GEvlly - 16'-12 " plr5llc plp€

151.21 C.llcctlon Mrln! 6r.vlty - 4, & Under AC Ilpe361.21 Collectlon M.lns Gnvltv - 6r.8,' AC plpe

351,23 Coll€dloo Malnt GEvlty - 10112i' ac pipe

351,51 c'os.ln$361.61 Cle.n@tr36:,71 Manhol.s

To!!l A{cou^! 361

361.00 scrvlcc LtMls

354.00 FlowMeter

:t7!00 PuDplngEqulpment

390,00 O,lI(. Furnltur. & Equlpment

:91.00 T.rnipoeUorEqulFm.nt

395.00 Powsr Op€nt€d Equlpnenr

Totrl D.Fr€ci.blo tl.nr

ToEl Pl.nt

Odglnrl cury€Cd )t)te

5 glg,soE

1043,64

5 5,e63,1I1

1,975,241

t,190,011285,200

S to,45o.4s:

224,A18

$ 4,orr,ur s

55-R3 65,495

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800,84r

3,858,427

. .. 227,tll

S 53I,206 J

78r,455s77 FAl

8/826

240,041r00/313

23,2501,582

554090

5,553,325

159,383

1.581,259

1,r05,5939rI,489

7,r40r94.174

12,359r6,0107,018

tu-afs

5 2,113,475

2,890,(X8

1,51.0,172

,5,968434,jS273,6A2

39,270

1q5001,290,565

S 6,454,s17

1/180,945

29,2r5

590,127

67,34r

8,505

69-Rr65.R3

7S-R3

75-Ilil79Rl39R3t9nl4tR:l

lo-83

8-8r

4,27r,267

741,873

23,111

782,177

35,877

3,0o0

11.6C{.3{t

l$ 2,24!,250 S

6cn:l 439i112

4{lR3 6,105

25-R3 317,950

54,118 12-R3

3 1,45 5

s,505

t 0,579,124 s$ 21,1s1,67s

5 27,r{6,152 5 !.5t!.rr4 ,$r . u5r7,728

1' ErcludlnB A't e l' d€ r'il€d ia the As€t Purchase Agreeme n t hetwe.n New Ga.d.n ToMrhlp and N. w G.rdrn Townrhip sew.r Aurhorlty rnd Aqur pen*ylvahlr warcwrt€r, rnc,

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New Garden TownshipAll Divisions

391.00 Transporlallon Equipment

Original Cost Of Utility Plant In SeryiceAnd Development Of Calculaled Depr Reseme as of fune 30,2076

Based Upon Broad Group/Remalning Life Procedure and Technique

SalvageYarue: '0' % Orrrog, Senlce Ltfe:' I Sumivor Cume: R3

Year Orlglnal E)tpec'loncy Avg. Semlce Raseme Ratio CatculatedCort LUe Reseme

5,505

5,804.84

8,605.00

8.605,00

8.00

iffi0.651352010

Total

2.79

Asset Purchase Ag reement

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New Garden Township

All Divisions395.00 Power Operated Equipmenl

Original Cost Of Utility Plant In Service

" And Development Of Calculated Depr Reseme as of June 30, 2016

Based (Ipon Broad Group/Remaining Lile Procedure and Techntqae

Salvage Value: 0 oft Average Semice LIfe: 12 Sunivor Curve: Rj

Year orlglnal Eryedonqt . Aug. servlce Resene Ratlo calculuedCosl LUe Reserve

2DO3 12,327.OO 2.02 12.00 0.83206

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2009 7,O12,O0 5.65 12.00 0,52e21

0.39117

36,218

3,711

1,869

40,758.d2

2911 4,T|9.OO

Total 54,118.00

7.31 12,00

353.10

353,{O

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Totrl Non-Depre.lable Plant

DEPNECIABLE

Trcatnent 5trualurcs

354.10 SUuctU.e- PumP Slallon

:154,20 Struciute - Trclbr€nt tl.nt354J0 struclure-o'thsBulldlnS

Tolrl AcEount 354

155.00 Powar Gaherrtor faullment

ColleEtlon Malns- tore360.11 conuayanEe Malnr FoEe - 4{ & u^der PirttlE Plpe

160.12 corvlylnre M.lnt Force - 6'- 8' Pl.salc Plpr

16019 Cqveyrnce Malnr Force - 10n - lz'' Plattlc Plpe

l50.Il EqveyrnEc Malns Fotce - 4'& U^derAC tlpc360.22 @nvcYrnre Mtlni Force -5rL 8r'Ac Plpe

360.11 Alr f,cllllc360,11 ltrlv:r350.51 Cmtlrqs!50.51 Clsinoutt360.71 Mrnholei

Totrl Ac@unt 360

Collrctlon M.ini - Gr.vlty

351.12 Coll.Ellon Mrlnr GE{tV.6" - 8' Plastlc Plpeo'let.13 Coll.dl on Malnr Gravlty . 10r-12r' Pla5llE PIp!

361.21 collccllon Malns Grrvlty - 4" & Und€rAc Plp.161.22 @llsslloh Mrlnt 6rautv- 6q8'r Ac Plpe

151,13 Collectlon Malns G/avlty - 10'r-lz" Ac PIFE

36L51 clo$lnE5161.6f qcanoutt

351.71 Minholg

Totrl Account f,61

363.00 SGfrlEe latenls

164.00 flow M.t.r

371,00 Pumpln8Equlpilent

390.00 Offi6 Furnlturr & EqulPment

39t,00 TraniPo^atlonfq0lPmcnt

395,00 Power OP€reled EqulPment

Totrl oapl6cltble Phnt

Tolal Pl.nt

OrlElnrlC!st

lunc 30- 2018

t grg,soe

t 975,24r8,1rO,011

215,200

s t0.450,452

2Z+A7A

902,r41597,346

51,46:t

17,115

z1o,s90s0,9m39,73171,66L57,152

,=f,**Jdls-$ 2,U3,17s

1,890,048

1,510,172

15,965

+!+,2L57f1t6t;rItzt010,600

1,290,565 -

s 6psA,st7

1,180,945

25,716

s90,u7

67,342

8,605

2 2r,7s3,575

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Asset Purchasedgreement

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2015Update.xlsx

New GardenTownshlpSewer System

Orlglnal Cost as of June 30, 2015

Account 391 - Transportation Equlpmentr

Year '. Origlnal

Item Installed Unjt -. , ..N*Q. ., " Cost

2010 Ea.

Total Account 391.00

1. Excluding Assets detailed in the Asset Prrrchase Agreement between New Garden Townshlp and New

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New Garden TownshipSewer System

Origlnal Cost as ofJune 30, 2016

Account 395 - Power Operated Equipmentl

Year

Installed

Orlglnal

Cost

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2009

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Dave,

can vou lsolate these asset which are being excluded from the New Garden - AqUa sale In the orlglnal cost study so I

".i jJf r".tt" RCNTD by the approprlate amount'

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NEW GARDEN TOWNSHIPSEWERAUTHORITY

Original Cost Study&

Depreciated Original Cost at June 30, 2016

Jerome C. Weinert, PrincipalDavid A. Sheffer, Principal

AUS Consultants275 Grandview Avenue, Suite 100

Camp Hill, PA 17011www.ausconsultants.com

L *b

Sept.2016

ItantsDAVID A SHEFFER

Principal

275 Grandview Avenue, Suite 100Camp Hill, PA 17011

717 763.9890 . Tel717 763.9931 . Fax

dsheffer@ausconsu ltants. com

October 6,2016

Mr. Vincent M. Pompo, Attorney at Law

Lamb McErlane, PC

24 E. Market StreetWest Chester, PA 19381-

RE: New Garden Township Sewer AuthorityOriginal Cost Study

Dear Mr. Pompo:

In accordance with your request, we have prepared an inventory of the wastewaterutility pf ant of New Garden Township (the "Township") as of June 30,20L5.

The inventory was prepared to conform to the Uniform System of Accounts forWastewater Utilities as prescribed by the National Association of Regulatory UtilityCommissioners.

The original cost of the property of the Township was determined from a detailedanalysis of the books and records of the Township and has been segregated as follows:

OriginalCost

s27,267,L23

CalculatedReserve

58,677,O34Account 1-01- - Utility Plant in Service

The results of our study are discussed and supported by the Executive Summarycontained in Section l-, the detailed original costs in Section 2 and the depreciation calculationsin Section 3.

Respectfu I ly su bmitted,AUS Consultants

.-r-*,.=c"By: David A. Sheffer

By: Jerome C. Weinert

NEW GARDEN TOWNSHIP

Original Cost Study

Table of Contents

SECTION 1

EXECUTIVE SUMMARY

Background

Overview of the Township's Facilities

Overview of the Study Techniques

Utility Plant Inventory

Original Cost Analysis

Summary of Original Cost

Depreciation Reserve

SECTION 2

Page No.

1-1

1-1

1-6

1-6

1-7

1-8

1-8

2-2

2-4

2-10

2-11

2-21

2-29

2-30

2-31

2-32

2-33

2-34

ORIGINAL COST

Summary of the Original Costs of Plant in Service

At June 30, 2016

353 Land/Land Rights

354 Structures & lmprovements

355 Power Generation Equipment

360 Collection Sewers & Accessories - Force

361 Collection Sewers & Accessories - Gravity

363 Services Laterals

364 Flow Meter

371 Pumping Equipment

390 Office Equipment & Furniture

391 Transpoftation Equipment

395 Power Operated Equipment

2-1

NEW GARDEN TOWNSHIP

Original Cost Study

Table of Contents

Paoe No.

SECTION 3

Depreciated Oriqinal Cost

Summary of Original Cost, Calculated Depreciation Reserve and

Depreciated Original Cost as of June 30, 2016 3-1

sEcTtoN 4

Photographs of Plant Assets (site visit) 4-1

SECTION 5

Resumes 5-1

SECTION 1

NEW GARDEN TOWNSHIP

Original Cost Study as of June 30,2OL6

Executive Summarv

BACKGROUND

New Garden Township ("Township") provides sewer service to customers located in theNew Garden Township, Chester County, Pennsylvania. The Township began providing sewerservices in the 1960's.

The Township has retained AUS Consultants to prepare a study of the original cost of thefixed capital and theoretical depreciation calculations of the sewer system assets as of June 30,

2016. The results of the study are set forth herein.

OVERVIEW OF THE TOWNSHIP'S FACILITIES

The New Garden Sewer System is comprised of three service areas: Avondale, South End

and East End.

Avondale Service Area:

The Avondale Service Area is comprised of both gravity and force mains and three pumpstations owned by the Township. The district provides waste water collection from the north, atthe Bowling Green Treatment Facility and Modern Mushroom, along Route 4Lfrom the middleschool and HP pump station to Avondale Borough and from Toughkenamon including theRailroad line parallel to Baltimore Pike.

Waste is conveyed through two separate force mains (one from Bowling Green and onefrom Modern Mushroom) down Newark Road to a manhole in Newark Road just north of theintersection of Newark Road and Baltimore Pike in Toughkenamon. Two gravity AC pipe lines, an

8" and 1-0", flow north east following Baltimore Pike and a right-of-way next to the railroad.Waste flows to a meter owned and maintained by New Garden Township and then into theAvondale Borough gravity collection system for treatment at the Avondale Waste WaterTreatment Plant in which New Garden Township owns a daily reserve capacity of 218,000 gallons.This part of the service area is mostly gravity with the exception of the force mains from BowlingGreen and Modern Mushroom. The pump stations on these properties are privately owned.While these conveyance lines were dedicated to the Township, the pump stations are consideredprivate. The Toughkenamon gravity collection system, the force main from Bowling Green andthe force main from Modern Mushroom are owned, operated and maintained by New GardenTownship.

Along Route 41-, sewage from within the Brittany Hills development is conveyed by gravityto the Brittany Hills pump station. The Brittany Hills pump station discharges through a force

main to the Route 4L force main. The Route 41 force main, constructed from asbestos cement"AC", follows along Route 41 until it meets a 10" AC main which then enters the Borough ofAvondale at a meter owned and maintained by New Garden Township. The waste water thenflows by gravity to the Avondale Waste Water Treatment Plant for treatment.

The above ground facilities of the Brittany Hills pump station consist of an open structurewith a pitched roof covered with asphalt shingles. The pump station includes a wet well with twosubmersible pumps, Guard Pak Pump Controls, Sparling alarm and telemetering, and Cutler-Hammer electric control panel. Emergency power is provided by a Kohler, 35kw 3 phase, dieselgenerator. Thepumpstationisinapavedlotsurroundedbyachainlinkfencemeasuring50'x37'.The above ground facilities of the Brittany Hills pump station are in good condition and thestation appears to be adequately maintained.

South End Service Area:

The South End Service Area was initially created to include only the Somerset Lake

subdivision. The Waste Water Treatment Facility was originally constructed, owned and

maintained by the developer but was later sold to the New Garden Township Sewer Authority.This system is mostly a gravity collection system with waste water treatment done in a lagoon

system and spray irrigation of the treated effluent. Sewage flows from the west side of theSomerset Lake development and from the Middleton Greene, Harrogate South and HarrogateNorth developments by gravity to the Parish pump station. The Township does not own thecollection system in the Harrogate North community.

The above ground facilities at the Parish pump station are in good condition and appearto be adequately maintained. The pump station includes a wet well with two submersible pumps

and a metal building measuring 10 /z' x L2 /,' with a poured concrete floor, that houses thecontrol panels. The building has a single florescent overhead light, one metal door, one metalgarage door, electric heater and hydromantic pump controls. Emergency power is provided by a

30kw 3 phase Kohl generator, which was running at the time of the visit due to a local poweroutage.

The sewage pumped from the Parish pump station flows into the aeration lagoon, thento the storage lagoon and the treated effluent is discharged on the spray fields. The lagoons have

recently been relined with a synthetic liner. Lagoon #1 has eight Square "D" control panels and

eight floating aerators. Lagoon #2 has two square "D" control panels and two small floatingaerators.

Also located within the fenced property is a building of cinder block construction with a

veneer of T1-11 siding and a pitched asphalt roof. The siding is in poor condition but the overallcondition of the building appears good. The building measures L6/,' x30/,' and houses pumps,

electric controls and control panels forthe treatment equipment and pumping, a liquid chlorinestorage room and feed system. The building consists of two rooms, one containing the controlequipment and pumps and the other for chemicals. Two verticalturbine pumps, located in a pit

below the floor of the building, pump the effluent to the spray field. In addition to the verticalturbine pumps, equipment contained in the building consist of Square "D" electric control panels,

Val-tech pump controls, Capitol Controls chlorine controls and a large exhaust fan.

Some time ago a gravity sewer main was constructed to facilitate directing flow from theHartefeld subdivision to the South End WWTF. That continued until the infrastructure was

constructed to direct all of the Hartefeld sewage to the East End WWTF for treatment. Thegravity line to the South End WWTF remains in place and available for use. In addition, a "dry"force main was constructed through the Somerset Lake subdivision and through the St. Anthonyin the Hills property to the Hartefeld golf course as a means to convey treated effluent from theSouth End WWTF to the Hartefeld golf course for irrigation. That force main remains in place

and is available for use, however, it has not been used to date.

East End Service Area:

The East End Service Area is comprised of gravity collection mains, nine pump stationsand associated conveyance force mains. The treatment system consists of two aeration lagoons,

one storage lagoon and a spray field. The East End Service Area encompasses: 1-)the Hartefeld,Candlewyck and Preserve subdivisions in the southern end of the service area,2) the Gardenssubdivision and Brittingham subdivisions and Bucktoe Road corridor in the western part of theservice area, 3) the Bancroft Woods subdivision and Pemberton Road corridor in the northernpart of the service area, 4) the Baltimore Pike corridor and 5) the east side of the Toughkenamonarea.

The southern end of the East End Service Area includes the developments of Hartefeld,the Gardens, Brittingham, Candlewyck and the Preserve. This area includes gravity collectionmains and four pump stations and associated conveyance force mains. Pump Station H-4 inHartefeld receives flow from the gravity lines on Interlachen Ct., St. Andrews Dr., along BerkshireLane. Also, flow is received from the Highland Village, Porthcawl Village, and Cypress Point area

of Hartefeld, which is discharged into a 6" force main. The H-4 pump station includes a wet welland two submersible pumps. Emergency power is provided by a 55kw 3 phase Kohler Generator.The above ground components appeared in good condition and maintenance is performed on a

regular bases.

The H-L pump station receives flow from the gravity line in the Pine Valley Village. Flowfrom the H-1 pump Station discharges into a 4" force main. This main runs parallel with the 6"force main in Sharp Road from the H-4 pump station and connects to an S" gravity line inTurnberry Drive. The Cutler-Hammer electric panel and the Healy-Ruff pump control are housedunder an open structure which has asphalt shingles and pitched roof. This station includes a wetwell and two submersible pumps in a paved lot. No emergency power is located at this station,but it does have a connection for portable emergency power. All of the above ground

components inspected appeared in good condition and properly maintained.

The H-3 pump station is at the low point of the collection system on Birkdale Circle. This

station then pumps through a force main that parallels a gravity main until it connects to a 10"gravity main that conveys the combined sewage flow from this section of Hartefeld to the Sharp

Road pump station (aka Bucktoe Road pump station). The H-3 pump station is a stucco buildingmeasuring L4'xI7' with a pitched roof of asphalt shingles, double doors and poured concrete

floor. Equipment housed in the pump station includes the electric and pump control, small

electrical heater, exhaust fan, a Kohler Generator and transfer switch. Inside illumination is

provided by four overhead florescent lights. The generator is 33kw 3 phase model 30R02. The

building sits within a grassed paved lot but served by a paved driveway. The two submersiblepumps for this station are located in a wet well. All visible components are in good condition and

appeared to be well maintained.

By gravity main, sewage flows from the Prestwick Village area of the Hartefeld subdivision

to H-2 pump station, which then discharges through a 6" force main to an 8" gravity main. The

combined sewage flow is then conveyed to the H-3 pump station. The H-2 pump station is an

open structure covering the pump control panels and electric control panel. The pump station is

wired for emergency power to be provided by a portable unit. The station includes a wet well

with two submersible pumps and appears to be of similar construction as the H-1 pump station.

The Sharp Road pump station, is a block building with stone veneer, asphalt shingles and

a pitch roof, located at the end of a paved driveway adjacent to a small parking and turn around

area. The station is equipped with five overhead florescent lights, exhaust fan and electricheater. The station contains a pump control panel, series number 8581-0, Kohler 105kw 3 phase

generator with a Kohler power transfer switch. This is one of the larger stations in the New

Garden system and includes a wet well with two submersible pumps. This station receives flowfrom a L0" gravity line with flows coming from The Gardens and Brittingham subdivisions and

Bucktoe Road corridor and from the Hartefeld subdivision to the south. All visible componentsare in good condition and appeared to be well maintained.

The Preserve pump station includes a wet well and two submersible pumps in a stone lotsurrounded by a chain link fence measuring 50'x22'. Located at the station is a Kohler 35kw 3phase emergency generator (ser. #30R02J), Cutler Hammer electric panel and Sun State pump

control panel. This an open station with no structure. This station receives flow through an 8"gravity line from the Preserve subdivision and then discharges through an 8" force main to theEast End WWTF. The Sharp Road pump station force main and the Preserve pump station forcemain are both in Scarlett Road before entering the East End WWTF. This visible components are

in good condition and appeared to be well maintained.

In the most northern end of the East End service area, wastewater is conveyed to theBancroft Woods pump station. The Bancroft Woods pump station includes a wet well and twosubmersible pumps, is surrounded by a chain link fence measuring23'x 48'. Contained in thisarea is the wet well, a Kohler natural gas 35kw 3 phase emergency generator and power transferswitch and pump controls. This station pumps through a 4" force main that terminates in a

manhole with an 8" gravity main on Crestview Drive. The conditions of the above ground

components of the Bancroft Woods station are in good condition and appear to be adequately

maintained.

Sewage from the east side of Toughkenamon and the lower part of Bancroft Woods flowsto the Chambers Road pump station. This pumpstation is a stone building with a tile floor overpoured concrete and a flat roof. The station contains a wet well/dry well design with two verticalturbine pumps. Located outside of the building is a Kohler 23kw 3 phase propane emergencygenerator. Contained inside the building are a Square "D" electric control panel, pump controlsand a Qmark electric heater. Lighting is provided by six overhead incandescent lights. The pump

station is surrounded by an 85' x 38' chain link fence. This station pumps through an 8" forcemains that terminates in a manhole with a 10" gravity line. The sewage then flows to the East

End Main pump station along with sewage flows from the Baltimore Pike corridor and Buena

Vista, Cedar Woods Apartments and Liberty Knoll areas.

The East End Main pump station conveys sewage from the northern end of the East End

Service Area to the East End WWTF through a L0" force main. The station includes a wet welland two submersible pumps located in a stone lot surrounded by a 56' x 49 /,' chain link fencewith a double gate. Emergency power is provided by an 81kw 3 phase portable Kohler dieselpower generator. The station also contains a Square "D" electric panel, Pumpak pump controlpanel and Verbatim Alarm.

The East End WWTF consist of a control building constructed of block, aeration lagoons

#1and #2, one storage lagoon, influent screen building, a metal pole-barn storage shed and spray

irrigation fields. The control building is constructed of block with central heating and airconditioning; the exterior dimensions are 30' x 4O /,' . The building is of brick and blockconstruction, a pitched asphalt shingle roof, and a paved parking area. The interior of the buildingis divided into four rooms, in addition to a small bathroom and chemical room. The largest room

is an open space/office area. This area has a drop down ceiling and florescent lighting. The

second room is a laboratory area with a sink, cabinets and counters. Also in this room are theplant controls and Sparling paper disk meters.

The storage lagoon has a capacity of between 21,-23 million gallons. Located adjacent tothe lagoon are two vertical turbine pumps which pump the treated effluent to the spray fields.

Located along the edge of the lagoon are the pump control panels. The two aeration lagoons

have a capacity of approximately 5 million gallons each. There are four floating aerators in lagoon

#1 with control panels while lagoon #2 has two floating aerators and control panels.

Located next to aeration lagoon #L is a metal pole barn building with a dirt floormeasuring 51' x 3L'. This building is used for vehicle and work equipment storage. A small woodshed measuring 12' x 20', is located next to the metal pole barn and appears to be used foradditional storage.

Between the aeration lagoons #1 and #2 and the storage lagoon is the influent screen

building. This block building measures L5'x 35'.

The effluent flows from the storage lagoon to two vertical turbine pumps located on thestorage lagoon berm which discharge through piping that runs through the control buildingwhere chlorine is added and the flow is metered. These vertical turbine pumps pump the effluentto the spray fields. The spray fields are comprised of six active zones. Each of the zones consists

of approximately nine wet acres.

The Township also has capacity in the Kennett Borough Treatment Plant and can send

sewage for treatment through a 6" force main from the storage lagoon to the Kennett Borough

Treatment Plant. The Township has reserved 100,000 gallons of daily treatment capacity in theKennett Borough Treatment Plant. Treatment capacity is purchased on a per-gallon basis.

OVERVIEW OF THE STUDY TECHNIQUES

The study of the original cost of the Township's assets was conducted in two (2) phases.

First, a comprehensive utility plant inventory was conducted to ascertain and confirm the typeand quantity of property owned and operated by the Sewer Authority and Township respectively.

Second, the original cost of the inventoried property was determined based on a reviewof the Township's books of account, construction records, and other documentation and sources.

In addition, the Township requested theoretical accrued depreciation calculations be prepared

based upon the results of the original cost study to reflect the theoretical capital recovery of theplant in service as of June 30, 2015.

A complete discussion of the methodologies employed in the original cost study is setforth in the following sections of this report.

UTILITY PTANT INVENTORY

A comprehensive inventory of the Township's plant in service as of June 30, 2016 wasperformed. One of the principal source documents for the inventory was the "as built" maps ofthe Township's system. The maps were particularly helpful in locating and documenting the sizes,

types, and lengths of the pipelines and the sizes, types, and locations of accessories, such as

valves. Significant components of the inventory are discussed below.

Mass Propertv

For the purpose of this study, "mass" property consists of utility plant recorded in Account360 (Collection Mains & Accessories - Force), Account 36L (Collection Mains & Accessories -Gravity), Account 363 (Services) and Account 354 (Flow Meters). For Accounts 360 and 361.,

footages of pipe, by size and type, were determined by reviewing the "as-built" maps and wereverified by a physical check of the distribution system in place, as well as a review of theTownship's annual reports and records. For Account 363, services were installed when thedistribution mains were installed. For Account 364, the installation dates of the meters weredetermined by information provided by the Township.

Non-Mass Property

A physical inventory of the treatment building was completed. Detailed results of theplant inventory are set forth in Section 2 of this report by the fixed capital accounts prescribed

by the PAPUC. The original cost of all inventoried property units is properly recorded in thefollowing accounts.

Acct.

No. Account Title

Non-Depreciable Plant353 Land/Land Rights

Depreciable Plant354 Structures355 Power Generated Equipment360 Collection Mains & Accessories - Force

36L Collection Mains & Accessories - Gravity363 Services

364 Flow Meters37L Pumping Equipment390 Office Furniture & Equipment391 Transportation Equipment395 Power Operated Equipment

ORIGINAL COST ANALYSIS

The goal of the original cost analysis was to ascertain the original cost of the Township'splant in service by fixed capital account and, within each account, to determine the original costs

by retirement unit (for non-mass property) or size and type (for mass property) and by vintageyear. Reasonably good data exists to establish the original cost of the Township's property by

account. The original cost determinations for Account 350 (Collection Mains & Accessories -Force), Account 361 (Collection Mains & Accessories - Gravity), Account 353 (Services) and

Account 364 (Flow Meters) are explained as follows:

Accounts 360, 361, 363, & 364

An original cost of mains and accessories was determined from available records for theTownship's system and other source documents. The Township summaries verified that thelengths scaled and units counted from the distribution system maps were accurate. As previously

explained, the physical inventory established the total footage of pipe by size and type. The

information contained in the depreciation schedules and Township documentation was used todevelop the footage of pipe, and the resultant unit price for the respective fixed capital asset.

The original cost values at June 30,2016 for the Township's mains, services and flow meter as

established by the original cost study total 52,113,475; 56,464,5L7; S1,t80,9+5; 529,2t6,respectively.

SUMMARY OF ORIGINAT COST

The results of the original cost study established that the original cost of the Township'sutility plant in service is not less than 527,267,L23, as summarized by plant account in Section 2

(p. 2-1).

DEPRECIATION RESERVE

AUS Consultants, as requested, prepared a theoretical calculated depreciation reserve ofthe utility plant in service as of June 30, 2OL6. The calculated accrued depreciation reserveamounts to 58,577,034 as of June 30, 2OL6. The calculations were based upon the Broad

Group/Remaining Life Procedure and Technique utilizing appropriate service lives and mortalitycurves for the specific fixed capital assets by category and condition of the plant as of June 30,

2016. The results of those calculations and detailed supporting documentation are included inSection 3 of this report.

SECTION 2


summary of Oritinal Cost as of June 30, 2016

Acct.

No.

Original

Cost

June 30. 2015

5 919,506

5,O43,57r

S 5,953,177

7,975,241

8,190,011

285,200

5 10,450,452

2,890,048

\sro,fl215,955

434,2L5

273,682?a ?7n

10,600

1,290,555

6,464,5r7

1,180,945

29,216

590,r27

67,342

9q a?q

5 21,303,946

5 27,267,123

Description

NON.DEPRECIABI.E

353.10 Pump Station Land/Land Rights

353.40 Treatment Land

Total Non-Depreciable Plant

DEPRECIABLE

freatment Structures

354.10 Structure - Pump Station

354.20 Structure - Treatment Plant

354.30 Structure - Other Building

Total Account 354

Power Generator EouiDmenl

Collection Mains - Force

360.11 Conveyance Mains Force - 4" & Under Plastic Pipe

360,12 Conveyance Mains Force - 6"- 8" Plastic Pipe

360.13 Conveyance Mains Force - 10" - 12" Plastic Pipe

360.21 Conveyance Mains Force - 4" & Under AC Pipe

360.22 Conveyance Mains Force - 6"- 8" AC Pipe

360.31 Air Release

360.41 Valves

360.51 Crossints

360.61 Cleanouts

360.71 Manholes

Total Account 360

Collection Mains - Gravity

367.72 Collection Mains Gravity - 6" - 8" Plastic Pipe

361.13 Collection Mains Gravity - 10"-12" Plastic Pipe

361.21 Collection Mains Gravity - 4" & Under AC Pipe

361.22 Collection Mains Gravitv - 5"-8" AC Pipe

361.23 Collection Mains Gravity - 10"-12" AC Pipe

351.51 Crossings

351.51 Cleanouts

36L.7L Manholes

Total Account 361

Service Laterals

364.00 Flow Meter

371.00 PumpingEquipment

390.00 Oftice Furniture & Equipment

Transportation Equipment

Power Operated Equipment

Total Depreciable Plant

Total Plant

224,878

902,r43697,345

57,462t7,tts

210,590

50,900

39,731

73,66267,r523,374

5 2,773,475

2-1

New Garden Township

Sewer System

Original Cost as of June 30,20L6Account 353.40 - Treatment Land/Land Rights

Year

Installed No.

Original

Cost

Dibello Property - 54 Acres

Large Spray Field - 35 Acres

Small Spray Field - 9 Acres

Additional Spray Field Land - 9 Acres

Storage Lagoon - 21.73 Acres

Treatment Lagoon S1 - 5.05 Acres

Treatment Lagoon f2 - 5.04 Acres


2009

1990

1995

1998

1996

1996

1998

S 2,016,318

1,513,488

214,6L4

308,667

308,668

444,236

237,684

2-2


Original Cost as oflune 30, 2016

Account 354.10 - Structures - Pump Stations

Year

Installed NoUnitOriginal

Cost

South End

Shangri [a Plant

Sewage Lift Station

SiteworkPumping Station

Force Main & Manhole

Pump House & Equipment

Piping, Fittlng & Valves

Pump House

Chlorine Equipment

Concrete & Reinforcing

Excavation & Eackfill

Total South Side

AVondale

Structures & lmprovements - Pumping - Brittany Hills

Uncovered structure - HP Station

Total Avondale

East End

Preserve Station

6'High Chaln Link Fence

Piping, Wetwell Grading

5'x6'x12 Precast Concrete Wetwell with Hatch and VentMisc, Piping and Valves

Additional Fencing

Wetwell Change

Wetwell Hatch

Piping, Valves and FittingsInterior Electrical

Design

400amp Electric Service

Flow MeterFuture Wetwell Piping

Total Preserve Station

1989

1989

1989

1989

1989

1989

1989

1989

Lot

Lot

Lot

Lot

Lot

Lot

Lot

Lot

2,000.00

63,500

17,500

59,900

57,100

26,000

75,600

19,800

321,400

1,27,268

100,014

s. 227,282

84,097

600

5,500175

4,890

6,800

1,940

2,800

2,492

2,700

1960

1999

1999

1999

1999

1999

1999

1999

1999

1999

1999

Lot

Lot

lotlotL

lotlotlotlotL

lot

z-3

7L1,994

Item


Original Cost as of June 30, 2016

Account 354.10 - Structures - Pump Stations

Year

lnstalled NoUnitOriginal

Cost

Sharp Road Station (aka Bucktoe)

Pavement Cuttlng

Driveway

Road Restoration

Parklng Lot

Pavers

Signs

Structure - Layout

Structure - Clearing of Lot

Silt Fence

Stone Filter

Stone Filter Ring

Construction Entrance

Restore Roadway

Remove Water Bars

Seeding

Topsoil

Fill

Grading

Air Valve Chamber

Excavation

WetWellInternal Piping

Valve Chamber

lnternal Controls

HostYard

Building Structure

HVAC

Building Electrical

Start-up of Pumps

Gasline

Station Piping

Total Sharp Road station

2001

20012001

2001

2001

2001

2001

2001

20012001.

2001

2001

2001200t200t20012001

2001

200r2001

2001

2001

200r2001

20012001

20012001

2001

200L200L2001

Iot

totlotlotlotlotlotlotlotlotlotlotlotlotlotlotlotlotlotlotlotlotlotlotlotlotlotlottot

lotlotlot

4,657

1,593

47,060

4,0922,2582,822

16,862

72,947

282r4t63s

7066,279

7,199

3,951

7762,399

494

18,909

L1,359

30,550

Lg,967

14,32319,332

5,997

3,739

50,1645,009

39,299

3,t046,068

24,765

S 36t,732

2-4



Account 354.10 - Structures - PumD Stations

Year

Installed No.UnitOriginal

Cost

Chambers Hlll Stadon (aka Dutchland)-Stone Building wlth tile floorover poured concrete. Wet/Dry well design surrounded by 86'X38'

chaln llnk fence.

H1-Pump Station open Structure with Roof

,H2-Pump Station open Structure with Roof

H3-Stone Euildingwith tile floor over poured concrete. WeVDry welt

design surrounded by 86'X38' chaln llnk fence.

H3-Pump Station Open Structure with Roof

Bancroft Woods Pump Station Structure

Total East End

Total Account

1991

1997

2007

2007

2007

1995

Lot

Lot

Lot

Lot

199889

159,531

159,531

165,251

155,251

103,180

s 1,425,559

s L,975,24t

2-5

Item

New Garden Township

Sewer Svstem

Original Cost as ofJune 30, 2016

Account 354.20 - Treatment Equipment & Structures

Year

Installed Unit No.

Original

Cost

South Slde

Shangri La Plant

Treatment System

Lagoon Construction

Wood Baffle

Aeration System

Fencing & Signage

Communitor

Communitor Sitework

Lagoon Liners

Stone Access Drivers

Spray lrrigation System

Pipin& Fitting & Valves

Spray Pumps

Valve ManholesSpray Field Enha ncement

Plant Lagoon Relining

Removal/Disposa I of Sludge

Lagoon Repair

By Pass Pumping

Pump & Haul of Sludge

Total Treatment Plant

Avondale

Existing Avondale Capacity

Additiona I Capacity Purchased

Total Avondale Capacity

1989

1989

1989

1989

1989

1989

1989

1989

1989

1989

1989

1989

200s200s

2005

200s

Lot

Lot

Lot

Lot

Lot

Lot

Lot

Lot

Lot

LotLot

Lot

300

100

t201000000

9,000

105,000

9,900

7,90011,300

234,000

198,000

60,000

223,500

18,900

5,800

33,000

924,776

9,86322,75L

L29,929

1,660

53

99

0.07

L970 Gallons/Day

2006 Gallons/Day

5 2,w2,479

L,LlO,694

262,O47

s L,372,747

L73,250

45,000

z-o

Item

New Garden Township

Sewer Svstem


Account 354.20 - Treatment Equipment & Structures

Year

lnstalled Unit No.

orlglnalCost

East End

East Treatment Plant

Treatment Plant - General Construction

Treatment Plant - Electrical WorkTreatment Plant - Plumbing WorkTreatment Plant - Upgrades

Treatment Plant - AeratorTreatment Plant - HVAC

Alge Control Systern

Aerators

Acqulator

East End Plant 10HF

East End-Sprinkler System

Aerator East End Lagoon

Total East End Plant

Kennette Boro Capacity

Treatment Capacity-S2 Connections

Treatment Capacity-S0,000 Gallons

Treament Capacity-112 Connections

Treament Capacity-30,000 Gallons

Total Kennett Boro Capacity

Total East End Treatment


1998

1998

1998

200s20L21998

2005

2006

2005

2008

2008

2072

Lot

Lot

LotLot

Lot

Lot

Lot

Lot

LotLot

Lot

Lot

Connection

Lot

Connection

Lot

3,074,843

279,724

45,073

17t,8744,980

28,O]-2

9,270

9,018

64,349

4,72972,600

4,980

S 3,708,851

1977

1991

1993

2000

rl2

375,000

375,000

56,000300,000

1,1o6,ooo

s 4,814,851

s 8,190.011

z-I

New Garden Township

Sewer System

Orlglnal Cost as of June 30, 2016

Account 354.30 - Structures - Other Buildings

Item No.

Year

Installed UnitOriginal

Cost

South Side

Shangri la Pla.nt

Treatment System

Miscellaneous

General Conditions

Survery & Engineerlng

Topsoil & Seeding

Contractor Fee

Electrical

ControlsEnglneering


Lot S

Lot

Lot

Lot

LotLot

1!r89

1989

1989

1989

1989

1989

67,0003,500

50,20o

37,500

110,00017,000

s 285,200

2-8

Item

New Garden Township

Sewer System

Original Cost as of June 30,2OL6

Account 355 - Power Generator Equipment

Year

lnsta lled Unit No.

OriginalCost

South Side

30 KW Kohler Generator-Parrish Station

TotalSouth Side

AvondaleEmergency Generator - Brlttany Hills Station

Kohler 3 Phase 23 Kw Propane Generator - HP Statlon

Total Avondale

East End

Ko h ler 35 Kw D iese I Generator-Preserve StationMotorized Damper Louvers - Preserve Station

Exhaust Piping - Preserve Station

Generator- Sharp Road Station

Generator 23kw Propane - Chamber's Road Station

Generator - 33kw 3 Phase - H3 Statlon

Generator Kohler 55kw 3 Phase - H4 Pump Station

Kohler Generator - Bancroft Woods Pump Station

Kohler Generator

Kohler Generator

Kohler Generator

Total East End

Total Account 355

2007

200t

1960

1999

1999

1999

2001

1991

2007

2007

1995

2006

2009

2009

15,151Lot

Lot

Lot

15,161

15,488

20,330

Lot

Lot

Lot

Lot

Lot

Lot

Lot

Lot

Lot

Lot

Lot

35,818

L4,9593,250

1,100

36,759

20,3L6

16,795

t6,795

17,212

25,334

5,801

L5,578

t73,899

z-Y

s 224,878

New Garden TownshlpSewer System

Orlglnal Costas ofJune 30,2016Account 350.11 - Conveyance Malns Force - 4" & Under Plastic Pipe

ItemYear

lnstalled UnitOrlginal

cast

Conveyance Mains Force - 4" & Under Plastic Pipe


1980

1989

1995

1996

1999

2000

2001

2003

2004

2006

2007

2010

20rt

20L2

Ft.

Ft.

Ft.

Ft.

ft.

Ft.

Ft.

Ft.

Ft.

Ft.

Ft.

Ft.

Ft.

Ft.

3,855

745

1,500

1,500

2,325

2,77O

4,800

225

L91s

7,740

1,550

3,040

2,954

4,970

$ 142,271,

t7,L34

17,590

19,500

29,250

7O,40O

57,330

4,O70

15,916

tg4,g25

31,434

33,293

L49,92L

Llg,zLg

s 902,143

2-10

New Garden Township

Sewer System


Account 360,12 - Conveyance Mains Force - 6" - 8u Plastic Pipe

Year

lnstalled Unit

Original

Cost

Conveyance Mains Force - 6" - 8u Plastic Pipe


1995

200L

2003

2012

5,008

tl,l40

1,000

2,360

t42,99L

252,775

1&090

Ft.

Ft.

Ft.

Ft,

2-11

New Garden Township.

Sewer System

Original Cost as of June 3A,2Ot6Account 360.13 - Conveyance Mains Force - 10" - 12" Plastic Pipe

Year Original

Installed Unit No. Cost

Conveyance Mains Force - 10" - 12" Plastic Pipe 2005 Ft. !,750 $ 5t,q6Z

S 5t,q6z


2-12


OriginalCost as of June 30,20!6Account 350.21- Conveyance Mains Force - 4" & Under AC Pipe

Year Original

lnstalled Unit No. Cost

Conveyance Mains Force - 4" & Under AC Pipe 1960 Ft. 1,,378 S 17,115

$ tz,tts


2-13


Original Cost as of June 30,2Ot5Account 360.22- Conveyance Mains Force - 6" - 8u AC Pipe

Year Original


Conveyance Mains Force - 6r' - 8tr AC Pipe 1950 Ft. 16,955 $ ZfO,SgO

Totaf Account360.22 s 210,590

2-14


OriginalCost as of June 30,2016Account 360.31 - Air Release

Original

Cost

Year

lnstalled Unit

Air Release


1995

2001

2005

20L0

20tt

2072

;.,

Ea.

Ea.

Ea.

Ea.

Ea.

$ 1,300

8,229

16,500

5,425

14,325

5,lzl

s 5o,9oo

2-15

Item



Account 360.41 - Valves

Year

Installed Unit No.

Original

Cost

1996

2006

aOLL

4

L2

Ea.

Ea.

$ 1,600

,29,23L

8,900

s 39,731Total Account 350.41

2-16

New Garden Township

Sewer System


Account 360.51 - Crossings

Year Original

Item lnstalled Unit No. Cost


1996Ea. 1$5L,962

zDtl Ea. 2 2l,7OO

5 tz,osz

2-'17

New Garden Township

Sewer System


Account 360.51 - Cleanouts

Year Original


Cleanouts


2006 Ea. 16 s 67,152

5 67,t52

2-18

New Garden Township

Sewer System


Account 350.71 - Manholes

Year Original


Manholes


2Ot2Ea. 1s3,374

S g,gt+

2-19

New Garden Township

Sewer System


Account 351.12 - Collectlon Malns Gravity - 5u - 8u Plastic Pipe

YeaI


Cost

Collection Malns Gravity - 5" - 8u Plastlc Pipe 1989

1991

1992

1994

1995

1996

L997

1998

1999

2000

2001

2002

2003

2004

2005

2007

2009

2010

aOLL

Ft.

Ft.

Ft.

Ft.

Ft.

Ft,

Ft.

Ft.

Ft.

Ft.

Ft.

Ft.

Ft,

Ft.

Ft.

Ft-

Ft.

Ft.

Ft.

4,405 132,233

1,390 14,725

2,260 36,024

27,460 $

5,110

LL,468

1,150

3,956

861,536

241,54r

253,844

19,4L2

69,477

4,343 74,329

1,650 29,793

6,080 71:o,o24

2,795 64,292

3,500 69,440

5,983 129,635

1658 207,589

10,550 290,969

2,338 199,551

2,050 57,974

L,OaO 29,6g2

Totaf Account 367.72

2-20

2,990,049

New Garden Townshlp

Sewer System

OriginalCost as of June 30, 2015Account 351.13 - Collection Mains Gravity - 10" - 12" plastic pipe

. ltemYear

lnstalledOriginal

Cost

Collection Mains Gravity - 10u - 12" Plastic Pipe


1989

1991

1992

1996

2001

2003

2004

Ft.

Ft.

Ft.

Ft.

Ft.

Ft.

Ft.

5,497

5,310

730

6,607

764

900

659

126,195

L,o94,662

10,191

230,050

13,829

t7,42

17,793

L,51:O,L72

2-21


OriginalCost as of June 30,2016Account 351.21 - Collection Mains Gravity - 4" & Under AC Pipe

Year Original

lnstalled Unit No. Cost

Coffection Mains Gravity - 4" & Under AC Pipe L97O Ft. L,205 S 15,966

$ 15,966


2-22

New Garden Township

Sewer System


Account 361.22 - Collection Malns Gravity - 6" - 8u AC Pipe

Year Original


Collection Mains Gravity - 5u - 8" AC Pipe t97O Ft. t1,2M $ 434,215

$ 434,215

Total Account36t.22

2-23



Account 361.23 - Collection Mains Gravity - 10" - 12" AC pipe

OriginalCost

Year

lnstalled unit

Collection Mains Gravity - 10" - 12" AC Pipe


3,825 s

7,7L2

1,620

1960 Ft.

L970 Ft.

2008 Ft.

47,507

LOz,L84

723,991

$ 273,682

2-24

New Garden Township

Sewer System


Account 361.51 - Crossings

Year Original


Crossings


t97OEa.5S15,000

2001 Ea. 2 2!,270

2OO2 Ea. 1 3,000

2-25


Original Cost as of June 30,2OL6Account 361.61 - Cleanouts

Year Originallnstalled Unit No. Cost

Cleanouts


2OO2Ea.1S2,500

2004 Ea. 108 8,100

$ 10,600

z-zo

New Garden TornshlpSewer System

Original Cost as ofJune 30, 2016Account 361.71 - Manholes

Year


Cost

Manholes $ 20,857

L44,007

320,624

31,831

50,630

7,939

7r,628

145,801

&208

38,440

31;9oo

t3,L67

61,965

30,356

38,606

52,250

18,000

156,495

58,333

74,796

22,926

!1.,795

$ 1,290,555

1960

1995

2000

2006

2008

2009

2010

207\

Ea.

Ea.

Ea.

Ea.

Ea.

Ea.

Ea.

Ea.

Ea.

Ea.

11

95

193

L2

24

5

9

94

5

25

23

e

39

16

24

38

9

70

43

13

10

5

Ea.

Total Account 361.712-27

Item


Original Cost as of June 30,2At6Account 363.00 - Service Laterals

Yea r

lnsta lled

Original

Cost

Service Laterals s 47,754

779,682

489,392

77,581

8,589

s,87r

13,890

03,116

8,873

4,250

33,460

62,988

54,811

23,90r

M,576

t0,260

20,296

88,552

34,1,44

L5,007

9,276

4,677

s 1.,180,945

1950

t970

1989

1991

t992

1994

1995

1996

t997

1998

1999

2000

2001

2002

2003

2004

2005

2007

2009

2010

2015

20t6

Ea.

Ea.

Ea.

Ea.

Ea.

Ea.

Ea.

Ea,

Ea.

Ea.

Ea.

Ea.

Ea.

Ea,

Ea.

Ea.

Ea,

Ea.

Ea.

Ea.

Ea.

Ea.

46

153

430

40

25

18

28

r37

T7

L25

66

95

r2L

2t

76

109

34

136

30

18

10

5


2-28

New Garden Townshlp

Sewer System

Originaf Cost as of June 30,2OL6

Account 364.00 - Flow Meters

Yea r

lnstalled Unit No.

OriginalCost

Flow Meters


2001

2006

2007

2008

207L

Ea.

Ea.

Ea.

Ea.

Ea.

s 2,655

5,385

6,730

8,916

5,530

5 29,2L5

2-29



Account 371 - Treatment Equlpment & Structures

Year

lnstalled Unit

Original

Cost

South Side

Shangri La Plant -Pumps

Total South Side

AvondaleBrittany Hills -Spare Pump

Brlttany Hills - Pumps & Control

HP - Pumps

Total Avondale

East End

East End Plant

Vertical Pumps and Control Panel - Storage Lagoon

Aerating Pumps -Aerated Lagoon B1

Aerating Pumps - Aerated Lagoon f2Preserve - 7.5 hp 3 Phase Submersible Pump

Sharp Road-Pumps and Controls Model 5435MV4 Fairbanks-MorseSharp Road-Spare Pump

Chambers Road-Pumps

H1-Pumps

H1-Overhaul/U pgrades

H2-Pump

H3-Pump

H4-Pump

3 Phase Submersible Grinder Pumo

Parrish Pump Upgrade

Hartefld Pump

Hartefeld Pump

Grinder Pump

HYDROMATIC Pump

Total East End

Total Account 371

2007

2001

2001

1960

2001

2001

2001

2001

1999

20012001

1991

7997

2005

zooT

2007

19952007

2007

20L22013

2013

Lot

Lot

Lot

Lot

Lot

Lot

Lot

Lot

Lot

Lot

Lot

Lot

Lot

Lot

Lot

Lot

Lot

Lot

Lot

Lot

Lot

22,186

22,L86

4,19525,709

39,284

59,189

34101L6,783

8,391

28,907

61,100

9,948

39,257

54,869

59,159

54,869

32,45432,45425,299

19,408

9,050

4,960

3,816

3,927

498,7s2

s 590,127

2-30

New Garden Township

SewerSystem


Account 390 - Office Equipment

ItemOriginal

CostNo.

Year

Installed Unit

DellComputer

Printer

Xerox 6360

Microtel1000D

DellComputer

Data Logger

Office Equipment

Verbtim Dialer

TotalAccount 390.00

2001

2004-

2007

2008

2008

2077

20L2

20L3

Ea.

Ea.

Ea.

Ea.

Ea.

Ea.

Lot

Ea,

$ z,to6

289

L,349

8,650

2,28!

L3,775

35,906

2,986

5 67,342

2-31


Original Cost as of June 30,20L6Account 391 - Transportation Equipment

Year

lnstalledOriginal

CostUnit

Ford F-250

1989 Chevy Van

Ford Ranger

2009 Ford Ranger

Intercon Truck

2010 Transit Combine

Kubota Utility


2005

2006

2008

2008

2010

2010

20tt

Ea.

Ea.

Ea.

Ea,

Ea.

Ea.

Ea.

5 3t,8lt

5,000

2,537

L6,g4t

2,606

23,475

5,999

$ gg,sss

2-32

New Garden Township

Sewer System


Account 395 - Power Operated Equipment

Year

lnstalledOriginal

Cost

John Deere

Portable Godwin Pump

John Deere

John Deere

Hydro-Matic

Farm Loader


2000

2003

2008

2008

2009

2071

Ea.

Ea.

Ea.

Ea.

Ea.

Ea.

s 30,245

42,327

7,t95

2,70O

7,OLz

4,779

S 93,5s9

z-33

SECTION 3

New Garden TownshiP

Sewer System

Summary of Original Cost, Calculated Depreciation and Development of Depreciated


Acct.

No. DescriDtion

Original

Cost

( ala EnA

5,043,677

( q a6? 177

Curve

50-R3

65-R3

70-R3

75-R3

/ 5-h5

35-R3

35-R3

b5 -r535-R3

45-R3

65-R3

55-R3

75-R3

75-R3

75-R3

55-n5

35-R3

45-R3

60-R3

40-R3

Oepreciated

calculated Original

Depreciation Cost at

Reserve lune 30.2016

s 919,506

5,043,67r

s 5,963,177

NON.DEPRECIABLE

353.10 Pump Station Land/Land Rights

353.40 Treatment Land

Total Non-Depreciable Plant

DEPRECIABLE

Treatment Structures

354.10 Structure - Pump Station

354.20 Structure - Treatment Plant


Total Account 354

355.00 Power Generator Equipment

Collection Mains - Force

360.11 Conveyance Mains Force - 4" & Under Plastic Pipe

360.12 Conveyance Mains Force - 6"- 8" Plastic Pipe



350.22 Conveyance Mains Force - 6"- 8" AC Pipe

350.31 Air Release

360.41 Valves

350.51 Crossints

350.61 Cleanouts

360.71 Manholes

Total Account 360

Collection Mains - Gravitv

361.12 Collection Mains Gravity - 6" - 8" Plastic Pipe

361.13 Collection Mains Gravity - 10"-12" Plastic Pipe

361.21 Collection Mains Gravity - 4" & Under AC Pipe



361.51 Crossings

361.51 Cleanouts

361.71 Manholes

Total Account 361

363.00 ServiceLaterals

364.00 Flow Meter

371.00 PumpingEquipment

390.00 Office Furniture & Equipment

391.00 Transportation Equipment

395.00 Power Operated Equipment

Total Depreciable Plant

Total Plant

L,975,24L 45-R4

8,L90,011 45-R4

285,200 30-R4

10,450,452

224,878 55-R3

800,848

3,858,427

227,852

1-,774,393

4,331,584

57,348

902,r43697,346

51,462

t7,1,L5

210,590

50,900ao 721

73,66267,r52

3,374

s 2,]j3,475

2,890,048

L,570,172

15,966

434,275

273,642

39,270

10,600

1,290,555

s 6,464,sL7

4,887,!27 5

65,495

199,511

119,005

7,8727L,t29

1?A Oel

tL,97t10,079

15,918

18,395

294

s,s63,325

159,383

702,532578,34r43,590

5,986

73,659

38,929

29,65256,744

48,756

3,080

532,206 S

783,455

527,683

8,825

240,04L

100,313

23,260

3,542ss6,090

7,581,259

2,LO6,593

982,4897,t40

194,t74r73,369

16,010

7,OLB

734,475

1,180,945

29,276

590,L27 25-R3

67,342 10-R3

89,335 8-R3

93,659 12-R3

s 21,303,946

s 27,261,723

32t,950 262,777

31,465 35,877

70,585 ta,750

2,243,250 5

439,722

6,105

4,22t,267

74!,823

23,\u

73,729 L9,930

s 8.677.034 s r2.626.9t2

3-1

s 8.577,034 s 18,s90,089


354.10 Structures - Pump Station

Salvage Value:

Year OriginalCost

@ (2)

And Development Of Calcalated Depr Reserve as of fune 30,2016

Based Upon Broad Group/Remaining Life Procedwe and Technique

Original Cost Of UtiIiU Plant In Service

0 % Average Service Life: 45 Sumivor Cume: R1

Expectancy Avg. Service Reserve RalioLW

@ (4) (s)

ColculatedReserve

(6)

1960

1989

1991

1 995

1 997

1999

2001

2007

Total

100,014.00

321,400.00

199,889.00

103,180.00

159,631,00

111,994.2E

rf88,999.59

490,1 3l].00

1,975,240.87

0.93506

0.5/629

0.53780

0.4573/.

0.41569

0.37334

0.3:t039

0.19931

93,519

185.20

107,501

47,189

66,357

41,812

161,562

97,690

800,847.53

2.92

19.07

20.80

24.42

26.29

28.20

30.13

36.03

45.00

45.00

45.00

45.00

45.00

45.00

45.00

45.00

3-2


354.20 Structures - Treatment Plant

Original Cost Of Util@ Plant In ServiceAnd Development Of Calculated Depr Reserve as of June 30, 2016

Based Upon Broad Group/Remaining Life Procedure and Technique

Salvoge Value: 0 % Average Service Life: 45 Sarvlvor Curve: R4

Year Original Expectaney Avg. Semice Reserve Ratio CalcalotedCost LW Reseme

(1) (2) (3) (4) (s) (6)

1970

1977

1988

1989

1991

1993

1998

2000

2005

2006

2008

2012

Total

1,110,694.@

375,000.00

28,O12.N

916,300.00

375,000.00

56,000.00

3,399,640.00

300,000.00

1,287,264,00

335J14.00

16,728.00

9,960.00

8,190,012.00

0.60347

o.Tn71

0.59505

0.57629

0.53780

0.49807

0.39459

0.35194

0,24328

o.22132

o.17726

0.08876

959,048

291,O+3

16,669

s28,056

201,676

27,892

1,U1,478

105,582

308,301

74,235

2,365

884

3,858,427.43

6.14

10.00

1822

19.07

20.80

2259

27.24

29.14

34.05

35.04

37.O2

41.01

45.00

45.00

45.00

4tt.00

45.00

,$.m

45.00

,15.00

.15.00

45.00

45.00

45.00

3-3



Original Cost Of Utility Plant In SenticeAnd Development Of Calculated Depr Reserve as of June 30,2016

Bosed Upon Broad Group/Remaining Life Procedure and Technique

Salvage Value:

Year OriginalCost

(1) (2) (s)

0 % Average Service Life: 30 Sumivor Curve:

Bxpeclancy Avg. Service Reserve RatioLW

(4) (s)

1 989

Total

285,200.00

28s200.00

0.79892 227,852

227,851.94

3-4

New Garden TownshipAII Divisions

355.00 Power Generated Equipment

Original Cost Of AfifiA Plant In SemiceAnd Development Of Calculated Depr Reserve as of June 30, 2016

Bused Upon Broud Group/Remaining Life Procedure and Technique

Salwge Volue: 0 oA Average Service Llfe: 55 Sumivor Curve: R3

Year Original Expectancy Avg. Servlce Reserve RatioCost Life

@ (2) (3) (4) (s)

CalculatedReserve

(6)

1960

199'l

1995

1999

2001

2006

2co7

2009

Total

20,330.00

20,316.00

17,212.@

19,308.87

52,246.76

25,334.36

48,751.00

21,379.00

224377.99

10.64

31.69

35.16

38.75

40.59

45.29

46.25

48.17

55.00

55.00

55.00

55.00

55.00

55.00

55.00

55.00

0.80660

0,42385

0,36072

0.29537

0.26't94

0.17653

0.15918

o,'t2424

16,398

8,611

6,209

5,703

13,686

4,472

7,760

2,656

65,495,21

3-5

New Garden Township

s 6 0. r r " ",*

*, "lll *';:i":: :,, & rr n d e r p t a st tc p tp e

Original Cost Of Utiliy Plant In ServiceAnd Development Of Calculated Depr Reserve as of fune 30, 2016

Based Upon Broad Group/Remaining Life Procedare and Technique

Salvage Vulue: 0 % Average Service Life: 60 Survivor Curye: R3

Year Original Expectancy Avg. Service Resene RatioCost Life

(1) (2 6) 6) 6)

CalculotedReserve

(6)

1 980

1 989

1 995

1996

1999

2000

2001

2003

2m1

2006

2007

2010

2011

2012

Total

142,271.00

12134.00

17,580.00

19,500.00

29,250.00

70,399.70

57,330.00

4,070.25

15,81625

't94,926.00

31,434.00

33,293.00

149,921.00.

119,218.00

902,143.20

27.45

34.80

40.06

40.96

43,70

44-62

45.55

47.43

4.37

50.27

51.23

54.13

55.10

56.08

60,00

60.00

60.00

60.00

60.00

60.00

60.00

60.00

60.00

60.00

60.00

60.00

00.00

60.00

0.54250

0.41998

0.33239

0.31738

o.n174

0.25634

0.240tx1

0.20957

0.19381

0.16208

0.14611

0.09784

0,08164

0.06540

77,182

7,196

5,843

6,189

7,948

18,046

13,807

853

3,065

31,595

4,593

3,257

12,?,39

7,797

199,610.89

J-b


360.12 Conveyance Mains Force - 6o - 8" Plastic Pipe

Original Cost Of afifiA Plant In ServiceAnd Development Of Colcalated Depr Reserve as of June 30, 2016


Salvage Value: 0 % Average Service Life: 65 Sumivor Cume: RJ

Year Original ExpectancyCost

(1) (2) (s)

Avg. Service Reserve RatioLife

(4) (s)

CalculatedReserve

(6)

1996

2001

2003

2012

Total

't42,s91.00

252,775.44

18,090.00

283,490.00

697,346.44

45.88

50,52

52.40

61.07

65.00

65.00

65.00

65.00

0.29410

o.22283

0.19381

0.06039

42,054

56,326

3,5$

17,119

119,004.59

3-7



Original Cost Of Utilif Plant In ServiceAnd Development Of Calculated Depr Reserve as of June 30, 2016


Salvage Value: 0 % Average Semice Life: 70 Survivor Curve: RJ

Year Original Expectancy Avg. Service Reserve Ratio CalculatedCost Life Reserve

(r) (2) (s) (4) (5) 6)

2005

Totat

51,462.00

51,462.00

0.16297 7,872

7,871.97

3-8



Original Cost Of Utili$ Plant In ServiceAnd Development Of Calculated Depr Reserve as of June 30, 2016


Salvage Value: 0 % Average Service Life: 75 Survivor Carve:

Year Original Expedanqt Avg, Service Resene RafioCost Life

(1) (2) (3) (4) (s)

R3

CalculotedReserve

(6)

1960

Total

17,115.(X)

17,115.00

11j29

11,128.63

3-9


360.22 Conveyance Mains Force - 6" - 8" AC Pipe

Original Cost Of afifiU Plant In SemiceAnd Development Of Celculated Depr Reserve as of June 30, 2016

Based Upon Broad Group/Remaining Life Procedure ond Technique

Solvage Value: 0 % Average Serviee Life: 75 Sumivor Curve: R3

Year Original Expectancy Avg. Service Reseme Ratlo CalculatedCost Ltfe Reserve

(t) (2) (i) (4) (s) G)

1960

Total

210,590.00

210,590.@

75.00 136,931

136,931.24

3-1 0

New Garden TownshipAII Divisions360.31 Air Release

(1) (2) (i)

Avg. ServiceLife

(4)

Reserve Ralio

(s)

CalculatedResene

(6)


Based Upon Broad Group/Remoining Life Procedure and Technlque

Salvage Value: 0 % Average Service Life: 35 Survivor Curve: R.3

Orlginal ExpectancyCost

19S6

2m1

2006

2010

2011

2012

Total

1,300.00

8,229.00

16,500.00

5,425.00

14,325.00

5,121.00

50,900.00

16.80

20.sA

25.41

29.17

30,13

31.09

35.00

35.00

35.00

35.00

35.00

35,00

0.52003

0.40158

0.27395

0.16682

0.13924

0.1 1 168

676

3,30s

4,520

904

1,995

572

'tf,971.23

3-11

New Garden Township

AU Divisions360.41 Valves

Original Cost Of Utili$ Plant In ServiceAnd Development Of Calculoted Depr Reserve as of June 30, 2016

Based Upon Broad Group/Remoining Life Procedure ond Technique

Salvage Valae: 0 % Average Semice Life: 35

Original Expectancy Avg, ServiceCost Life

(2) (3) (4)

Survivor Curve:

Reserve Ratlo

(s)

R

832

8,008

'1,239

10,079.04

0.52003

0.27395

0.13924

35.00

35.00

35.00

16.80

25.41

30.13

1996

2006

2011

Total

1,600.00

29,231.00

8,S00.00

39,731.00

3- tz

New Garden TownshipAll Divisions360.51 Crossings

Year

a)


Bosed Upon Broad Group/Remaining Life Procedure and Technique

Salvage Value: 0 % Average Service Life: 65 Survivor Curve: n3

Original Expeetancy Avg. Service Reserve RatloCost Life

(2) (3) (4) (s)

CalculatedReserve

(6)

65.00

65.00

45.88

60.'10

1996

2011

Total

51,9€2,00

21,700.00

73,662.00

0.29410

0.07540

15,282

1,636

16,918,27

3-1 3

New Gaqd.en TownshipAll Divisions360,61 Cleanouts

Original Cost Of Util@ Plunt In SemiceAnd Development Of Calculated Depr Reserve as of June 30,2016

Based apon Broad Group/Remaining Ltfe Procedure and Technique

Salvage Value: 0ol Average Selice Life: 35 Sumiwr Carve: R3

Year Oilglnal Eryectancy Avg. Service Reserve RatloCost Life

(1) (2) (3) (4) (5)

CalculatedReserue

(6)

18,390

't8,396.0s

2m6

Total

67,152,00

67,152.00

3-14

New Gorden TownshipAll Divisions360,71 Manholes

Original Cost Of Utili$ Plant In SenticeAnd Development Of Calculated Depr Reserve as of June 30, 2016

Based Upon Broad Group/Remaining Life Procedure snd Technique

Salvage Value: 0 % Average Servlce Llfe: 45 Survivor Curye:

Year Orlginal Expectancy Avg, Servlce Reserve RalioCost LW

(1) (2) (3) (4) (5)

294

293.70

3,374.00

3,374.00

2012

Total

41.08

3-1 5


361.12 Collection Mains Gravity - 6'? - 8" Plastic Pipe

Original Cost Of Utili$ Plant In Sen iceAnd Development Of Calculated Depr Reserve os of June 30, 2016

Based apon Broad Group/Rematning Life Procedure and Technique

Salvage Volae: 0 ok Average Service Life: 65 Sumivor Cume: Rj

Yeu Ortginal Expectancy Avg. Service Reseme RatioCost LW

(1) (2) (3) (4) (s)

ColculotedReserve

(6)

1989

19S1

1W2

1994

1995

1996

't997

1S98

{ ooa

2000

2001

2002

2003

200/

2006

2007

2009

2010

2011

Total

861,536.00

241,541.17

132,233.00

14,725.OO

36,024.40

253,844.00

19,412.00

69,477.00

74,327.50

29,782.50

110,024.00

&,282.00

69,,f40.00

128,634.50

207,589.00

290,969.00

198,55f .00

57,974.00

29,682.00

2,890,048.07

0.39018

0.36319

0.34957

0.32202

0.30809

0.29410

0.28000

0.26584

0,25157

023725

o22283

020837

0.19381

017920

0.14980

0.13502

0.10530

0.09037

0.07540

336,152

87,725

6,225

4,742

11,099

74,656

5,435

18,469

18,698

7,066

24,517

13,394

13,458

23,051

31,096

39,286

20,908

5,239

2,238

783,454.96

39.64

41,39

42.28

44,07

44.97

45.88

46.80

47.72

48.65

49.58

50.52

51.46

52.40

53.35

5526

56.22

58.16

59.13

60.'10

65.00

65.00

65.00

65.00

65.00

65.00

65.00

65.00

65.00

65.00

65.00

65.00

65.00

65.00

65.00

65,00

65.00

65.00

65.00


361.13 Colleclion Mains Gravity - 10t' - 12" Plastic Pipe

Original Cost Of Utili$ Plant In SenticeAnd Development Of Calculated Depr Reserve as of June 30, 2016

Based Upon Broud Group/Remaining Life Procedure and Technique

Salvage Value: 0 % Average Servlce Llfe: 65 Sumivor Curve: R3

Year Original Expectancy Avg. Semice Reserve RalioCost Lde

(1) (2) (3) (4) (5)

CalculatedReserve

(6)

1989

1991

'1992

1996

2001

20y3

2004

Total

126,195.00

1,O94,ffi2.24

10,190.80

230,060.00

13.828.63

17,442.00

17,793.00

1,510,171.67

0.39018

0.36:t19

0.34957

o.29410

o22283

0.'19381

0.17920

49,238

397,571

3,562

67,661

3,081

3,380

3,188

527,983.02

39.64

41.33

42.28

45.88

60,52

52.40

53.35

65,00

65.00

65.00

65.00

65.00

65.00

65.00

3-17

Year

(1)


361.21 Collection Mains Gravity - 4" & ander AC Pipe

Original Cost Of Utili$ Plant In SenticeAnd Development Of Calculated Depr Reserve as of June 30r 2016

Based Upon Brood Groap/Remaining Life Procedure and Technique

Salvage Valae: 0 ok Average Service Life: 75 Survivor Cune: R3

Original Expectanc! Avg. Service Reseme RatioCost Life

(2) (s) (4) (s)

CalculatedReserve

(6)

8,826

8.826.26

1s,966.00

15,966.00

1970

TotaI

3-1 8


361.22 Collection Mains Gravity - 6t' - 8" AC Pipe

Original Cost Of UtiIiA Plant In ServiceAnd Development Of Calcalated Depr Reserve as of fane 30, 2016

BosedUpon Broad Group/Remaining Life Proeedure and Technique

Salvage Vatue: 0 % Average Service Life: 75 Survivor Curve: RJ

Year Original Expectancy Avg. Service Reseme Ratio CalculatedCost

(1) (2)

, Life

(s) (4) (s)

Reserve

(6)

1970

Total

4U,214.ffi

434,214.66

0.55282 240,041

240,O40.73

J- IY


361.23 Colleclion Mains Gravity - 10" - 12" AC Pipe

Original Cost Of Utility Plant In SertticeAnd Development Of Colcalated Depr Reserve as of Jane 30, 2016

Based Upon Broad Groap/Remaining Life Procedure and Technique

Salvage Value: 0 % Average Service Life: 75 Sumivor Curve: ^RJ

Year Originol Expectancy Avg. Service Reserve RalioCosr Life

(1) (2) (3) (4) (s)

CalculatedReserve

(6)

1960

1970

2008

TotaI

47,607.00

102,'t84.00

123,991,00

n3,682.00

26.23

33.54

67.18

0.65023

o.552v,

0.10431

30,890

56,489

12,S33

100,312.71

75.00

75.00

75.00

3-20

New Garden TownshipAll Divisions361.il Crossings

Originul Cost Of Utility Plant In SenticeAnd Development Of Calcalated Depr Reserve as of June 30, 2016


Salvage Value: 0 % Average Senice Life: 35 Survlvor Cune: R3

Yesr Original Eryec-tancy Avg. Servlce Reserve RatioCost Life

(1) (2) (3) (4) (s)

CalculaledReserve

(6)

1970

2001

2W2

Total

15,000.00

21,269.86

3,000.00

39,269.86

3.29

20,94

21,81

35,00

35.00

35.00

0.90589

0.40158

o.37672

13,588

8,il2

1,130

23,260.08

3-21

New Garden TownshipAll Divisions361.61 Cleanouts

Original Cost Of Utility Plant In ServiceAnd Development Of Calculated Depr Reseme as of June 30,2016

Bosed Upon Broad Group/Remaining Life Procedure and Technlque

Salvage Yalue: 0 % Average Service Life: 35 Survivor Curve:

Year Original Expectancy Avg. Service Reseme RatloCost Life

(1) (2) (s) (4) (s)

R3

CalculatedReserve

(6)

942

2,U0

3 582,09

0.37672

0.32596

35.00

35.00

21 81

23 59

2,5m.00

8,100.00

10,600.00

2002

2004

Total

J-ZZ

New Garden TownshipAll Divisions361.71 Manholes

And Development Of Calculated Depr Reserve as of June 30, 2016

Based Upon Brood Group/Remaining Life Procedure and Technique

Solvage Volue: 0 % Average Service Life: 45 Survivot Came: .RJ

Expectancy Avg. Service Reseme Ratio

Original Cost Of Util@ Plant In Service

Life

(4) (5)

Year OriginalCost

0 (z (3)

CalculatedReserve

(6)

1 960

1970

1989

1 991

1 992

1994

1995

1 9S6

1997

1 998

1999

2000

2001

2002

2003

2004

2006

2@7

2008

2009

2010

2011

Total

5.07

8.62

20.59

2..17

2,98

24.62

25.46

26.32

27,18

28.05

28.93

29.82

30.72

31.63

32.54

33.46

35.3i:t

36.28

37.23

38.18

39.15

40.11

45.00

45.00

45.00

45.00

45.00

45.00

45.00

45.00

45.00

45.00

45.00

45.00

45.00

45.00

45.m

45.00

45.@

45.00

45.00

45.00

45.00

45,00

0,88729

0.80837

0.u249

o.50742

0.48944

0.45283

0.43416

0.41522

0,3e608

0.37673

0.35716

0.33738

0,31738

o2p721

0.27686

0,25634

o.21479

0.19381

0.17269

0.1514s

0.13007

0.10861

18,515

116,411

173,936

16,151

24,781

3,595

5,048

60,540

3,251

14,481

1't,393

4,442

19,666

9,O22

10,689

13,394

3,866

s0,330

10,074

2,241

z9tt2

1,2e1

556,089.60

20,867.00

144,007.25

320,624.00

31,830.63

50,630,46

7,939.00

11,627.55

145,80't.00

8,207.78

38,4tr.0.40

31,900.00

13,166.73

61,965.00

30,356.00

38,606.40

52,250.00

18,000.00

1s6,494.80

58,3:t3.00

14,796.00

22,926.40

r 1,795.40

1,290,564.78

5-25


363.00 Service Laterals

Original Cost Of Utiliy Plant In Service

Expectancy Avg. Service Reserve RatioLtfe

(4) (s)

ColcaliltedReserve

(6)


Based Upon Brood Groap/Remaining Life Procedure and Technique

Salvage Value: 0 %o Average Semice Life: 60 Survivor Curve: ,R.3

Year OriginalCost

(r) (2) (3)

1960

1970

1989

1991

1992

1994

1995

't996

.too7

1 998

1 999

2000

2001

2@2

2003

20c4-

2006

2007

2009

20't0

2015

2016

TotnI

14.11

20.17

34.80

36.52

37.40

39.16

40.06

40.96

41.86

42.78

43.70

44.62

45.55

46.49

47,43

48.37

50.27

51.23

53.16

54,13

59.02

59.75

60.00

60.00

60.00

60.00

60.00

60.00

60.00

60.00

60.00

60.00

60.00

60.00

60.00

60.00

60.00

60.00

60.00

60.00

60.00

60.00

60.00

60.00

0.76479

0.66382

0.41998

0.39128

0.37673

0.34730

0.33239

0,3173E

0.30228

0.28706

0.27174

0.25634

0.24083

o.22523

o.20957

0.1 9381

0.1 6208

0.1 461 1

0.1 1399

0.09784

0.01641

0.004'10

36,522

79,448

205,536

6,879

3,236

2,039

4,6'|7

20,o32

2,682

1,220

9,092

16,146

13,200

5,383

I,U21,988

3,290

12,938

3,892

1,468

152

19

439J22.04

47,7il.00

119,682.09

489,392.00

17,580.80

8,589.35

5,871.00

13,6E9.96

63,116.00

8,872.U

4,250.00

33,460.00

62,988.00

54,811.00

23,901.00

44,575.52

10,260.00

20,295.50

88,5s2.00

34,144.00

15,006.92

9,276.@

4,677.@

1,180,944.78

3-24


364.00 Flow Meters

Original Cost Of AfiUU Plant In SemiceAnd Development Of Calculated Depr Reserve os of June 30,2016


Salvage Value: 0 ol Average Service Life: 40 Survivor Cume: Ri

Year Origlnal Expectancy Avg, Service Reserve RatioCost LW

(t) (2) (3) (4) (5)

CalculatedReserve

(6)

2ffi1

2006

2007

2008

2011

Total

2,655.00

5,385.00

6,730,00

8,916,00

5,530.00

29,216.00

25.81

30.37

31.30

32.25

35,12

40.00

40.00

40.00

40.00

40.00

0.3540E

0.24083

0.2't742

0.19381

0.122G5

942

1,297

1,463

1,728

675

6,104.71

3-23


371.00 Pumps & Controls

Avg. ServiceLife

(4)

Sumivor Carve:

Resene Ralio

(s)

R3

ColculatedReserve

(6)

Original Cost Of Util@ Plant In SemiceAnd Development Of Calculated Depr Reserve as of June 30, 2016

Based Upon Broad Group/Remaining Life Procedure ond Technique

Sdvage Value: 0 % Average Semice Life: 25

Year

(1) (2) (3)

Original ExpectancyCost

1960

I 991

1995

1W7

1999

2m1

2007

2012

2013

Total

39,284.00

39,2s7.00

25,299.00

114,028.50

28,906.84

't60,228.12

170421.0O

4,960,00

7,74it.00

590,127.46

0.00

5.05

7.23

8.52

9.93

11.44

16.47

21.11

22.07

0.00

2s.00

25.00

25.00

25.00

25.00

25.00

25.00

25.00

1.00000

o.79792

0.71096

0,65919

0.60281

o.5/,245

0.u132

0,15569

0.11721

39,284

31,324

't7,986

75,166

17,425

86,915

58,169

n2908

327,950.01

5-ZO

New Garden Township

All Divisions390.00 Ollice Furiture and Equipment


Based Upon Broad Groap/Remaining Lde Procedure and Technique

Salvage Value: 0 ok Average Semice Life: 10 Survivor Curve: R3

Original Cost Of Utili$ Plant In Service

Avg. Service Reserve RotioLtfe

(4) (s)

Year Original ExpectaneyCost

0@6)

CalculatedReserve

(6)

2001

2004

2007

2008

2011

2012

2013

Tolal

2,106,00

289.00

1,349.00

1qs)1.00

13,775,00

35,906.00

2,986.00

67,342.00

10.00

10.00

10.00

10.00

10.00

10.00

't0.00

0.94071

0.86985

0.74512

0.68492

0.46183

0.376s8

0.28698

'1,981

251

1,005

7,487

6,362

13,52'.1

857

31,464.58

0.59

1.30

2.55

3.'15

5.38

6.23

7.13

3-27


39 1.00 Transportatlon Equipment

Original Cost Of Utiliy Plant In ServiceAnd Development Of Calculated Depr Reserve as of lune 30, 2016

Bssed Upon Broad. Groui2/Remaining Life Procedure and Technique

Salvage Value: 0 % Average Service Life: 8 Surviwr Cume: R.3

Original Expectancy Avg. Service Reserve RatioCost Life

(1) (2) (3) (4) (s)

CalculatedReserve

(6)

2005

2006

2008

2010

TotaI

31,877.00

6,000.00

19,378.00

32,080,00

89,335.00

0.90987

0.88058

0.79486

0.65135

29,004

5,283

15,403

20,895

70,585.48

o.72

0.96

1.64

2.79

8.00

8.00

8.00

8.00

3-28


395,00 Power Operuted Eqaipment

Original Cost Of Utility Plant In ServiceAnd Development Of Calculated Depr Reserve as of fune 30, 2016

Bosed Upon Broad Group/Remaining Life Procedure and Techniqae

Salvage Value: 0 % Average Semice Life: 12 Sumivor Curte: R3

Year Qrtginal Expeclancy Avg. Servlce Reseme RatloCosl LtIe

(r) (2) (3) (4) (s)

CalculatedReserve

(6)

2000

2003

2008

2009

2011

TotaI

30,246.00

42,327.00

9,295.00

7,012.00

4,775.OO

93,659.00

1.12

2.O2

4.89

5.65

7,31

12.O0

12,00

12.00

12.O0

12.00

0.90661

0.83206

0.59276

o.52921

0,39117

27,421

35,218

5,510

3,711

1,869

73,729.49

3-29

SECTION 4

SECTION 5

?"i{:. {-ii : ::r il I i #3it i, i

PROFESSIONAL QUALIFICATIONSOF

JEROME C. WEINERT, P.E., ASA, CDPPRINCIPAL & DIRECTOR

AUS CONSULTANTS

EXPERIENCE

(1987 to Present), responsible for valuations for property tax,

condemnation, utilily industry capital recovery studies, and intangible asset appraisals for industrial

clients.

He also specialized in the appraisal of utility and transportation property for ad valorem (property tax)nationwide and also has significant experience in appraisals for purchase or sale, allocation of purchaseprice, original cost determination, and property record purposes. He has additional experience in the

areas of capital recovery studies for the utility industry and life analyses for valuation of tangible andintangible assets. Mr. Weinert was primarily responsible for regulated industries computer resources andfor performing service life determination analyses.

In valuation engagements performed for allocation of purchase price, lives were determined forsubscribers to newspapers, magazines, and a national long distance telephone network. Service contractlives were determined for local and national elevator servicing firms, and a national pest control company.Work force lives were determined for a number of firms, including a major oil company.

He specializes in the analysis of capital recovery requirements in capital intensive industries, such as

telephone, electric, gas, and water. He has sponsored studies in support of capital planning, deployment,and recovery in the telephone industry; especially in regards to the impact of technology on utility plant

life.

(1973 through 1986), served as a Supervising Appraiser forRegulated Industries Services in the Engineering Economics Group. He joined American Appraisal in

1973 as an Assistant Appraiser, advanced to Staff Appraiser in 1975, and to Senior Appraiser in 1977 .

TESTIMONY

During his professional career related to valuations and depreciation matters Mr. Weinert has testifiedbefore various courts and public service commissions on these subjects. He has also assisted numerousutilities in preparing capital recovery plans whrch specifically address the issues of plant replacement.Mr. Weinert has also presented expert testimony on valuation matters. On matters related to eminentdomain issues, Mr. Weinert has presented expert testimony in the Massachusetts Superior Court, the

Court of Common Pleas, Fayette County, Ohio, the New Hampshire Public Utilities Commission, theTwentieth Judicial Court (deposition only) in Charlotte County, Florida, the Nineteenth Judicial CircuitCourt in St. Lucie County, Florida (deposition only). In regards to ad valorem taxation, Mr. Weinert haspresented study results to the New York State Board of Equalization and Assessment pertaining to usefullife and net salvage values for all types of utility property subject to the Board's mass appraisal model andappeared before the Valuation Adjustment Board in Florida for Duval and Okeechobee counties and theTwelfth Judicial Circuit Sarasota County, Florida.

AUS Consultants, Depreciation & Valuation

Mr. Weinert has appeared before regulatory bodies in Alaska, Arkansas, lllinois, Indiana, lowa, Missouri,Nevada, Nebraska, North Carolina, Ohio, Oregon, and South Carolina in support of rate-base valuationdetermination and capital recovery. He has presented testimony on depreciation matters before theCanadian Radio-Television and Telecommunications Commission (CRTC) and the United States FederalEnergy Regulatory Commission (FERC). He has submitted study results to the State Commissions ofAlabama, Alaska, Arkansas, ldaho, lllinois, Indiana, lowa, Kentucky, Michigan, Minnesota, Mississippi,Missouri, Montana, Nebraska, North Carolina, Oregon, Pennsylvania, South Carolina, Washington, andWisconsin, and the Federal Communications Commisston.

PERSONAL

Education: Milwaukee School of EngineeringBachelor of Science - Mechanical Engineering -'1972

Marquette UniversityMaster of Business - Administration - 1988

ProfessionalAffiliations: American Society of Appraisers, Senior Member

Registered Professional Engineer in Wisconsin (E-15552)

Founding Member and 1993 Treasurer, 1995 President, and a Certification DepreciationProfessional (CDP) in the Society

AUS Consu/tants, Depreciation & Valuation

Connectiv Power DeliveryDelmarva Power and Light CompanyDelawareMaryland

Duquesne Light CompanyKentucky UtilitiesLouisville Gas & Electric Co. - Elec. Div.Montana - Dakota Utilities Co. - Elec. Div.

ATCO GasATCO PipelinesBay State Gas Co.Baltimore Gas & ElectricConnecticut Natural Gas Corp.Elkton Gas Service, PAGreat Plains Natural Gas Co.Louisville Gas & Electric Co. - Gas DivisionMontana Dakota Utilities - Gas DivisionMountaineer Gas Company, \AA/

NICOR Gas CompanyNew Mexico Gas Company

Page 1

ELECTRIC

New York State Electric & Gas Corp., NYNorthern Indiana Public Service Co., lNPennsylvania Power Company, PAPotomac Electric Power Company

MarylandWashington, DC

Wellsboro Electric Company

GAS

PROFESSIONAL QUALIFICATIONSOF

DAVID A. SHEFFERPRINCIPAL

AUS CONSULTANTS

EXPERIENCE

As a Principal Mr. Sheffer has over 30 years of utility consulting experience, Hisresponsibilities include coordinating the collection, review, and formulation of the data utilized indepreciation studies, property inventories/inspections, rate filings, custom indexes, regulatoryreports, replacement cost and depreciated replacement cost studies. Mr. Sheffer's current dutiescenter on depreciation and valuation of various types of utilities, and is also responsible forpreparation of the AUS Telephone Plant Index, formally the C.A. Turner Telephone Plant Index.In addition, he has extensive capabilities and knowledge related to performing utility accounting,revenue requirement studies, original cost studies, the development of measures of value, andrate base elements.

List of Clients Served:

Norlh East Heat & Light Company, PANorthern lndiana Public Service Co., lNNorthern Utilities, Inc. - New HampshireOklahoma Natural Gas Company, OKPennsylvania & Southern Gas Company, PAValley Cities DivisionWaverly Division

Pennsylvania Gas & Water Company, PAPG Energy Inc.Providence Gas Company, RlSouthern Connecticut Gas Company, CT

TELECOMMUNICATIONS

AIRTOUCH Communications, CAALLTEL Pennsylvania, Inc.AT&T - Advance Solutions, lnc-CABahrin Telecommunication Co.Bay State Gas CompanyBellSouth TelecommunicationsBuffalo Valley Telephone Company, PACable & Wireless - GuernsyCommonwealth Telephone Co., PADenver & Ephrata Telephone

& Telegraph Company, PAD & E NetworkD & E SystemHickory Telephone Company, PAlllinois Consolidated Telephone Co., lLLos Angeles Cellular Telephone Co., CAMCI International, Inc., DCMCI Telecommunications Corporation, DCPactelCellularPaging Industry Study GroupAirTouch PagingMobile Comm.

Paging Network, Inc.SkytelUSA Mobile Communications

Qwest Communications Corporation

WATER

Aqua Pennsylvania Inc.American Water Works Service Co., Inc., PABald Eagle Water Company, PABorough of Media, PACalifornia Water Service CompanYCalifornia-American Water CompanyCitizens Water - CaliforniaCitizens - ArizonaCitizens Water Company of Confluence, PACity of Dubois, PAColumbia Water CompanyCountry Place Water Company, PADauphin Consolidated Water Supply Co.Eaton Hill Water Company, PAEmlenton Water Company, PAFawn Lake Forest Water Co., PAHackensack Water Company, NJHawley Water Company, PAHonesdale Consolidated Water Co., PAlllinois-American Water CompanYIndianapolis Water Company, lN

Page 2

Qwest - ArizonaQwest - lowaQwest - MontanaQwest - Washington

RCA Global Communications, Inc.SBC Ameritech Corporation

SBC - ArkansasSBC - KansasSBC - MichiganSBC - MissouriSBC - OhioSBC - OklahomaSBC - WisconsinSBC - West CaliforniaSBC-West-Nevada

Southwestern Bell Telephone CompanyVerizon Wireless

Verizon - CaliforniaVerizon - KentuckyVerizon - MassachusettsVerizon - MontanaVerizon - South CarolinaVerizon - UtahVerizon - WashingtonVerizon - \AAToming

lowa-American Water CompanyJohnson Properties

Four Seasons Water Company, PAKeystone Water Company, PA (all districts)Lake Latonka Water Company, PAManufacturers Water CompanyMather Water Company, PAMercer Water Company, PAMiddlesex Water CompanyMonroe Manor Water Co., PANew Jersey American Water CompanyNew Jersey Water CompanyNew Mexico-American Water CompanyNewtown Artesian Water Co., PAOakland Beach Water Company, PAPennichuck Water Works, NHPennsylvania-American Water Company, PAPennsylvania Gas and Water Company, PAPhiladelphia Suburban Water Co., PAPortsmouth Water and Fire District, RlPresque lsle Harbor Water Co., Ml

Page 3

WATER (Continued)

Riverton Consolidated Water Company, PA United Water - DelawareRoaring Creek Water Company, PA United Water - Toms RiverMunicipal Auth. of the Township of Robinson, PA United Water - New JerseyShenango Valley Water Company United Water - PennsylvaniaSouthern California Water Co., CA United Water - VirginiaThe Municipal Authority of the Washington Run Water Works, PABorough of West View, PA Western Pennsylvania Water Company, PA

Tidewater Utilities, Inc. (all districts)Toms River Water Company, NJ Western Utilities, Inc., PA

WASTEWATER

California-American Water Company Four Seasons Waste Company, PACountry Place Waste Treatment Co., Inc., PA New Jersey Water Company - Sewer Dist.Eaton Hills Waste Company, PA North & South Shenango Jointlllinois-American Company - Wastewater Municipal Authority, PAJohnson Properties University Area Joint Authority, PA

PERSONAL

Education

Harrisburg Area Community College; Associate of Arts Degree in Accounting

Eastern Utility Rate Seminar

Depreciation Programs, Inc. Seminars on Capital Recovery; Programs I and ll

Appraisal of Communication, Energy & Transportation Properties for Ad Valorem Taxation,Wichita State University, Wichita, Kansas

PROFESSIONAL AFFILIATIONS

American Gas AssociationSociety of Depreciation Professionals

Documents

E)G{IBIT AA ENGINEER'S ASSESSMENT OF … M.ini - Gr.vlty o'let.13 351.12 Coll.Ellon Mrlnr GE{tV.6" - 8' Plastlc Plpe Coll.dl on Malnr Gravlty . ... 25,716 s90,u7 67,342 8,605 2 2r,7s3,575-!