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Act the Water Company was given an opportunity to write off these water mains over an accelerated period of five years, which they elected to do, by the end of 19^5 having amortized the total amount of $160,^82.97. Even though the Water Company took advantage of the fast write-off of war-built additions to their system no cognizance was taken of this fact in the depredation rate aet up in the District appraisal. Additions and Betterments - January 1, 1951 to May 1. 1932 Data an additions to the water system after December 31, 1950 were furnished by the Union Pacific. Evidently the Union Pacific engineers used actual construction costs for the appraisal figures shown. These figures were presented to1 the District in the form of a summary without any itemized information regarding the source of the figures. Consequently, it has been impossible to check the accuracy of quantities and costs. The new West Side Pupping Station Installed approximately one mile south of Bonzana Road and Sunny Place is included in the valuation of the production facilities. Valuation of the distribution facilities includes distribution systems for new subdivisions and QjJ new service connections. Deductions - Cost of Pavement Removal and Replacement The law seems to be settled against the Inclusion of the cost of cutting and replacing pavement as an element in just compensation, except to the extent that the utility has been compelled to incur such an expense in the construction of its system. It seems unreasonable to say that a water system is of greater value because the streets over its mains are paved. In fact, a water system has, if anything, a diminished value if the streets over its mains are paved, both because it will cost more to dig through the pavement and maintain the mains, and because the expense of •7-