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upr000280 26

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upr000280-026
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    Items 1 to h are from the 1951 annual report. IteuiB 6 to 11 are from the "Joint Facilities Rent" Exhibit No. 18 and statement supplementing the 1951 annual report. Items 6, 9 and 10 are reported as actual while 7 and 8 ore calculated by plaintiff as services rendered by the Railroad to the Water Company. Item 12 represents the percent the Water Company participates in f the production facilities. Items, 13 to 20 are from the 1951 annual report. Item 21 was deleted for rate-making purposes as it is a non-recurring item. Item 22 is the total of distribution operating expense. Item 23 is the combined operating expense. Items 2k, 25 and 26 ore self -explanatory. Item 27, average \ production plant, is from Exhibit No. 13• (792,876 plus 81*7,901.) divided by 2. Items 28 and 29 are the same os assigned in I & S 127 • Item 30 is from Exhibit No. 10 (122,301 plus 136,626) divided by 2. Item 3.1 Ls the percent the Water Company participates in the average production plant used in rote case. Item 32 is from 1951 annual report (835,503 plus 972,9*17) divided by 2. Items 33; 3*» and 35 ore from I & 0 127. Item 36 is from 1951 annual report (21*0,588 plus 252,02d) divided by 2. Item 37 ie tr<m Exhibit 31 Appendix B, Table 1 3C. Item 381 is the average distribution plant used for rate case. Item 39 is the combined average plant.. I The Commission finds that the Company had a not operating profit of 2 .72# for 1951 actual operations. It would have made 3**12$ if the effect of the increase in I & 0 127 had been effective January 1, 1951 instead of 0eptember 1 , 1951• The defence project has not been considered by the Comuvlssion in the rate base inasmuch as it has been completely charged off. Witness Woho (Transcript 226) in response to a question by the Court: "Has that been hereto­fore, charged off, the defense projectsV" "A. - On the defonso projects it lias been charged off, yes, sir. Charged off a hundred percent on the books of the Company " The plaintiff contended that the defense projects should be pxit back