e)g{ibit aa engineer's assessment of … m.ini - gr.vlty o'let.13 351.12 coll.ellon mrlnr...
TRANSCRIPT
E)G{IBIT AA
ENGINEER'S ASSESSMENT OF TANGIBLE PROPERTY
wtilfrp.ttsfr:,Yir'frl
nlnil*fr,W
w
lflr
New Garden TownshipAnd
New Garden Townshlp Sewer AuthorityAppraisal Work Papers
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
5;\w'ter Indu5tryr^qc. New Gerdrn\A$et Ercruslont\qcrudsd.Asrcts.orhrnrr con rsbre! - NGT-zor6u!d.t ,trrr
N.s Grdcn TorshlpSawrSystem
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
A.ct,
--U!-
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
*II(:''
tIIII(IIItIIceeCCCCCcCCGCCCCCC*CGrGCG3G
45-n4
{5.R43GR4
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 ,$r . u5r7,728
1' ErcludlnB A't e l' d€ r'il€d ia the As€t Purchase Agreeme n t hetwe.n New Ga.d.n ToMrhlp and N. w G.rdrn Townrhip sew.r Aurhorlty rnd Aqur pen*ylvahlr warcwrt€r, rnc,
"-a o,'..h..- ^ -,^^F-r+
p?p,ptFrppntt|D|rIrr!.pIDfrtFDt,.il[,,FDrlilrrbFfFInpHDpbl|pFFT;BID'"||rrb5
New Garden TownshipAll Divisions
391.00 Transporlallon Equipment
Original Cost Of Utility Plant In SeryiceAnd Development Of Calculaled Depr Reseme as of fune 30,2076
Based Upon Broad Group/Remalning Life Procedure and Technique
SalvageYarue: '0' % Orrrog, Senlce Ltfe:' I Sumivor Cume: R3
Year Orlglnal E)tpec'loncy Avg. Semlce Raseme Ratio CatculatedCort LUe Reseme
5,505
5,804.84
8,605.00
8.605,00
8.00
iffi0.651352010
Total
2.79
Asset Purchase Ag reement
I'.r"
i
n;d
New Garden Township
All Divisions395.00 Power Operated Equipmenl
Original Cost Of Utility Plant In Service
" And Development Of Calculated Depr Reseme as of June 30, 2016
Based (Ipon Broad Group/Remaining Lile Procedure and Techntqae
Salvage Value: 0 oft Average Semice LIfe: 12 Sunivor Curve: Rj
Year orlglnal Eryedonqt . Aug. servlce Resene Ratlo calculuedCosl LUe Reserve
2DO3 12,327.OO 2.02 12.00 0.83206
nai
lTa7il{iltlC*;il:,{:fr,J,';i#,.t*3,Cr;,,G,*'r.'':,
ttt,J:G''J'G.lr't)tt.#IT*t*,*3#,#
2009 7,O12,O0 5.65 12.00 0,52e21
0.39117
36,218
3,711
1,869
40,758.d2
2911 4,T|9.OO
Total 54,118.00
7.31 12,00
353.10
353,{O
prnilt
S:\wrt!f InduJtry\Aqur Ncw Garden\Aset Erdurlont\Ercluded-Ir5etr-Orltlnal Cort T.ble, _ NGr_Z01EUpdatr.rlil
Nes Ga.d.ATow^rhlp5ryer SyJlcm
Summary ofOrlGhal Cort a! DlJune 30, 1016
t
tt
iltilrrYt-ffiwfln-
n,bssfn
,,c6,
-U!.--91$tlplllo-lgljlBEllallt
Punp statlon Lihd/l,rnd hlBhtt
T?c.tment lrnd
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
-
! trcludlngArtcEdEt|lledlntheAitetPutch.r.Agreemrnt betwrenNeWGardEnTownrhlpandt'lewGerden Townrhlp 5€ wEr AuthMlty end Aque Pennrylvania W.'lewrt.r, Inc.
Asset Purchasedgreement
S:\water industry\Aqua New Garden\Asset Exclusions\Excluded-Assets-Origlnal Cost Tables - NGT-
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
Garden Townshlp Sewer AuthoriW and Aqua Pennsylvanla Wastewater, Inc.
lntercon Truck
Kubota Utllity Ea.
*!rG
-CF1;erGTC!.FGTECFGG.I{FGG'F#GCEiFGGCE3t(FIFGIF]FGGG-GGG
5
S:\water, industry\Aqua New Garden\Asset Excluslons\Excluded-Assets-Original Cost Tables - NGT-
20lEUpdate.xlsx
New Garden TownshipSewer System
Origlnal Cost as ofJune 30, 2016
Account 395 - Power Operated Equipmentl
Year
Installed
Orlglnal
Cost
p-;rItprlrrn;D;D:Dflt|ltt ,,*
1iElDallIDOloIrotDroIDnrDrDn1D,DtcF
Portable Godwin Pump
Hydro-Matlc
Farm Loader
2003
2009
20\l'
Unit
Eai,
Ea:
Ea".
No.
1
1
1
42,327
7,012
. -.*.rllZl9li
itTotal Account 395.00
1. Excludlng Assets detalled ln the Asset Purchase Agreement between New Garden TGarden Township Sewer Authorlty and Aqua Pennsylvanla Wastewater, Inc.
ownsh
Aset Purchas€Afeement
24,46181''01 PtltFron:Senl:TorSubloctlAtachments:
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'
Jerry
FFCECETEFFIFcrFFFFFFFFfrth
, ftGFfi
:r .dlr
r*:il;ilffitp*
#**a*sE
Nftfr:p*m,p
Is'p&upBw
D
W
&
&
F
SCI-IEDU{,E 2.4
I'XCLI'.DED ASSETS
c Witb Optiorrrs Entcrprieosed for crellular
Pl?t€nt-
All moncy, bankirrg accounb, c "*t ggy,ryl!*] ,,4psseased or ownedby New €arden Torvnship ordesignarion of tlro own crship of
rcgardless of thedate of Closing on
rny custorner ecDounf.s.
Any ud all ourtomcr scwur lai,erals Out nrn "fiom thc ourb a.rea (or edge of road) ro csch ofihc indiv,iduol cus(orncr's rcsidenccrs or stf,ucfi.mt.
to eech of $e hrdi.vidHsl custorner.r rssidonees or, which mdsiB shall be includrd in t$o.Asssts gld ih{ll
tho following vchictpsl
l) 1988 cbevmlsr2i00 vidco van-vllrr rGccGliKoK?rzl25i
2) 2005 FotdF.250 withLifl g.ate _VIN. IFTSX2IS?5EC8Z1p{
3) 2009 Fordltarrgcr-VIN lFTyRl0E69pA1tt5?
4) 201I Fo'ilTranritConnect_VINNMOLS6BN6AT0I?3S9
One smaU fohn Doere tr$tor- VIN LVsZl05321g7i
Onc winged*nowcr
Atset Psf{llasa A9{oement
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
New Garden TownshipSewer System
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
Total Account 353.40
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
New Garden TownshipSewer System
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
New Garden TownshipSewer System
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
New Garden TownshipSewer System
Original Cost as of June 30, 2016
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
Original Cost as ofJune 30, 2016
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
Total Account 354.20
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
Total Account 354.30
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
Total Account 360.11
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
Original Cost as of June 30, 2016
Account 360,12 - Conveyance Mains Force - 6" - 8u Plastic Pipe
Year
lnstalled Unit
Original
Cost
Conveyance Mains Force - 6" - 8u Plastic Pipe
Total Account 360.12
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
Total Account 360.13
2-12
New Garden TownshipSewer System
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
Total Account 360.21
2-13
New Garden TownshlpSewer System
Original Cost as of June 30,2Ot5Account 360.22- Conveyance Mains Force - 6" - 8u AC Pipe
Year Original
Installed Unit No. Cost
Conveyance Mains Force - 6r' - 8tr AC Pipe 1950 Ft. 16,955 $ ZfO,SgO
Totaf Account360.22 s 210,590
2-14
New Garden TownshipSewer System
OriginalCost as of June 30,2016Account 360.31 - Air Release
Original
Cost
Year
lnstalled Unit
Air Release
Total Account 360.31
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
New Garden TownshipSewer System
Original Cost as of June 30, 2016
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
Original Cost as of June 30, 2016
Account 360.51 - Crossings
Year Original
Item lnstalled Unit No. Cost
Total Account 360.51
1996Ea. 1$5L,962
zDtl Ea. 2 2l,7OO
5 tz,osz
2-'17
New Garden Township
Sewer System
Original Cost as of June 30, 2016
Account 360.51 - Cleanouts
Year Original
Installed Unit No. Cost
Cleanouts
Total Account 360.61
2006 Ea. 16 s 67,152
5 67,t52
2-18
New Garden Township
Sewer System
Original Cost as of June 30, 2016
Account 350.71 - Manholes
Year Original
Installed Unit No. Cost
Manholes
Total Account 360.71
2Ot2Ea. 1s3,374
S g,gt+
2-19
New Garden Township
Sewer System
Original Cost as ofJune 30, 2016
Account 351.12 - Collectlon Malns Gravity - 5u - 8u Plastic Pipe
YeaI
Installed UnitOriginal
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
Total Account 361.13
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
New Garden TownshipSewer System
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
Total Account 351.21
2-22
New Garden Township
Sewer System
Original Cost as of June 30, 2016
Account 361.22 - Collection Malns Gravity - 6" - 8u AC Pipe
Year Original
Installed Unit No. Cost
Collection Mains Gravity - 5u - 8" AC Pipe t97O Ft. t1,2M $ 434,215
$ 434,215
Total Account36t.22
2-23
New Garden TownshlpSewer System
Original Cost as of June 30, 2016
Account 361.23 - Collection Mains Gravity - 10" - 12" AC pipe
OriginalCost
Year
lnstalled unit
Collection Mains Gravity - 10" - 12" AC Pipe
Total Account 361.23
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
Original Cost as of June 30, 2015
Account 361.51 - Crossings
Year Original
Installed Unit No. Cost
Crossings
Total Account 361.51
t97OEa.5S15,000
2001 Ea. 2 2!,270
2OO2 Ea. 1 3,000
2-25
New Garden TownshlpSewer System
Original Cost as of June 30,2OL6Account 361.61 - Cleanouts
Year Originallnstalled Unit No. Cost
Cleanouts
Total Account 361.61
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
Installed UnitOriginal
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
New Garden TownshipSewer System
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
Total Account 363.00
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
Total Account 364.00
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
New Garden TownshipSewer System
Original Cost as of June 30, 2016
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
Original Cost as of June 30, 2016
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
New Garden TownshipSewer System
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
Total Account 391.00
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
Original Cost as of June 30, 2015
Account 395 - Power Operated Equipment
Year
lnstalledOriginal
Cost
John Deere
Portable Godwin Pump
John Deere
John Deere
Hydro-Matic
Farm Loader
Total Account 395.00
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
Original Cost as ofJune 30, 2016
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
354.30 Structure - Other Building
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
360.13 Conveyance Mains Force - 10" - 12" Plastic Pipe
360.21 Conveyance Mains Force - 4" & Under AC 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
361.22 Collection Mains Gravity - 6"-8" AC Pipe
361.23 Collection Mains Gravity - 10"-12" 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
New Garden TownshipAll Divisions
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
New Garden TownshipAll Divisions
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
New Garden TownshipAll Divisions
354.30 Structure - Other Building
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
New Garden TownshipAII Divisions
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
Based Upon Broad Group/Remaining Life Procedure and Technique
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
New Garden TownshipAll Divisions
360.13 Conveyance Mains Force - 10" - 72" Plastic Pipe
Original Cost Of Utilif Plant In ServiceAnd Development Of Calculated Depr Reserve as of June 30, 2016
Based Upon Broad Group/Remaining Life Procedure and Technique
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
New Garden TownshipAll Divisions
360.21 Conveyance Mains Force - 4" & Under AC Pipe
Original Cost Of Utili$ Plant In ServiceAnd Development Of Calculated Depr Reserve as of June 30, 2016
Based Upon Broad Group/Remaining Life Procedure and Technique
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
New Garden TownshipAll Divisions
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)
Original Cost Of Util@ Plant In ServiceAnd Development Of Calculated Depr Reserve as of June 30, 2016
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)
Original Cost Of Util@ Plant In ServiceAnd Development Of Calculated Depr Reserve as of June 30, 2016
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
New Garden TownshipAll Divisions
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
New Garden TownshipAll Divisions
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)
New Garden TownshipAll Divisions
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
New Garden TownshipAII Divisions
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
New Garden TownshipAll Divisions
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
Based Upon Broad Group/Remaining Life Procedure and Technique
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
New Garden TownshipAII Divisions
363.00 Service Laterals
Original Cost Of Utiliy Plant In Service
Expectancy Avg. Service Reserve RatioLtfe
(4) (s)
ColcaliltedReserve
(6)
And Development Of Calculated Depr Reserve as of June 30, 2016
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
New Garden TownshipAll Divisions
364.00 Flow Meters
Original Cost Of AfiUU Plant In SemiceAnd Development Of Calculated Depr Reserve os of June 30,2016
Based Upon Broad Group/Remaining Life Procedure and Technique
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
New Garden TownshipAll Divisions
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
And Development Of Calculated Depr Reserve as of June 30, 2016
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
New Garden TownshipAll Divisions
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
New Garden TownshipAll Divisions
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