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Wat
erU
tifi
ty-
Cla
ssA
&B
Yea
rE
nded
Dec
embe
r31
,20
15
Rep
ort
of
Pri
nci
pal
Off
ice
PEN
NIC
HU
CK
EA
STU
TIL
ITY
,IN
C.
25M
anch
este
rS
tree
tM
erri
mac
k,N
H03054
1
,I-
:c-i:
Ct. IIi
Thi
sre
po
rtm
ust
befi
led
wit
hth
eP
ubli
cU
tiliti
esC
omm
issi
on,
Con
cord
,N
.H.
ia.,
tn t
TO
TH
E
‘tat
cof
3tb
iam
pIj
irt
PU
BL
ICU
TIL
ITIE
SC
OM
MIS
SIO
NC
ON
CO
RD
not
late
rth
anM
arch
31,
2016
NHPUC Form F-22
Name
Title
StreetCity/State
Zip Code
Larry D. Goocthue
Donald L Ware
Suzaime L Ansara
Chief Executive Officer (Effec 11-6-15)
Chief Operating Officer
Corporate Secretary
REMARKS:
The above information is requested for our office directory.
N.H. PUBLIC UTiLITIES COMMISSION21 South Fruit Street, Suite 10
Concord, New Hampshire 03301-2429(603) 271-2431
1 .Utility Name:
Zip Code 03054
INFORMATION SHEET 2015
PENNICHIJCK FAST UTILITY, INC.
2. Officer or individual to whom the ANNUAL REPORT should be mailed:
Name Carol Arm Howe
Title Assistant Treasurer and Director Regulatory Affairs and BusinessServices
Street 25 Manchester Street
City/State Merrimack, NHE-Mail address [email protected]
_________________
3. Telephone: Area Code 603 Number 913-2320
4. Officer or individual to whom the N.H. UTILITY ASSESSMENT BOOK/LISTING and ASSESSMENT BILLING ADDRESS should be mailed:ASSESSMENT BOOK/LISTING ADDRESS ASSESSMENT BILLING ADDRESS
Carol Arm Howe Name Carol Ann Howe
Assistant Treasurer and Dir Reg Title Assistant Treasurer andAffairs and Business Services Dir Reg Affairs and
Business Services
Street 25 Manchester Street 25 Manchester StreetCity/State Merrimack, NH Merrimack, NHZip Code 03054 03054
E-Mail [email protected]
____________________
5.Tel: Area Code 603 Number 913-2310 Area Code 603 Number 9132310
6. The names and titles of principal officers are: (Effective: 01-01-15)Name Title
Pen
nich
uck
Eas
tU
tility
,In
c.20
15N
HPU
CA
nnua
lR
epor
tM
onth
lyU
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ount
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ater
Rep
ort
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very
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icri
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age
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ills
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dwoo
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um
pag
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Ocu
bic
feet
)-68
358
7916
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812
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291
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nu
ary
Sal
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oo
cub
icfe
et)-
6834
368
2065
304
128
119
171
374
431
147
700
2910
573
133
309
Janu
ary
Una
ccou
nted
%-
0%4%
14%
-26%
25%
-7%
30%
1%2%
38%
78%
23%
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ebru
aryP
um
pag
e(lo
ocu
bic
feet
)-42
265
6513
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011
411
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878
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ary
Sal
es(1
00cu
bic
feet
)-41
253
5322
5523
011
685
137
323
365
126
599
471
102
229
Feb
ruar
yU
nacc
ount
ed%
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5%18
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9%30
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%23
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2%38
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Mar
chP
um
pag
e(1
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bic
feet
)-36
249
6511
2041
011
110
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529
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934
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050
710i
250
Mar
chS
ales
(loocu
bic
feet
)-34
229
5316
5523
010
478
126
301
343
116
597
468
103
261
Mar
chU
nacc
ount
ed%
-6%
8%18
%-4
8%44
%6%
22%
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39%
66%
25%
8%1%
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Apri
lPum
pag
e(lo
ocu
bic
feet
)-40
231
7311
1638
010
380
140
310
557
342
780
3592
474
128
210
Apri
lSal
es(l
oo
cub
icfe
et)-
3922
458
1547
246
9968
138
301
350
116
594
2739
462
128
234
Apr
ilU
nacc
ount
ed%
-3%
3%21
%-3
9%35
%4%
15%
1%3%
37%
66%
24%
24%
3%0%
-11%
May
Pum
pag
e(1
00cu
bic
feet
)-55
nda
9613
2955
212
012
018
038
077
943
?10
4061
?13
228
0M
ayS
ales
(100
cubi
cfe
et)
-45
288
7220
5228
612
392
169
355
457
132
700
600
129
304
May
Una
ccou
nted
%-
18%
nda
25%
-54%
48%
-3%
23%
6%7%
41%
70%
33%
3%2%
-9%
JuneP
um
pag
e(lo
ocu
bic
feet
)-47
nda
122
3146
994
119
220
169
760
707
397
1800
456
120
230
JuneS
ales
(lO
0cu
bic
feet
)-44
406
114
3374
757
117
169
168
773
497
161
1534
472
114
242
June
Una
ccou
nted
%-
6%nd
a7%
-7%
24%
2%23
%1%
-2%
30%
59%
15%
-4%
5%-5
%Ju
lyP
um
pag
e(lo
ocu
bic
feet
)-73
nda
9035
6175
912
016
016
176
067
637
813
0045
564
211
757
0Ju
lyS
ales
(lo
ocu
bic
feet
)-74
442
7736
3574
211
113
615
877
646
714
110
6248
3241
911
738
8Ju
lyU
nacc
ount
ed%
--1
%nd
a14
%-2
%2%
8%15
%2%
-2%
31%
63%
18%
-6%
1°h
0%32
%A
ugust
Pum
pag
e(lo
ocu
bic
feet
)-19
5nd
a13
729
3712
6016
225
019
191
089
063
217
1057
414
492
0A
ugust
Sal
es(l
oocu
bic
feet
)-19
450
012
542
3812
2715
1)19
019
290
962
324
613
7558
013
911
08A
ugus
tU
nacc
ount
ed%
-1%
iida
9%-4
4%3%
7%24
%-1
%0%
30%
61%
20%
-1%
3%-2
0%S
epte
mber
Pum
pag
e(1
00cu
bic
feet
)-
176
nda
8735
5078
010
816
014
678
069
232
914
3045
712
126
0S
epte
mber
Sal
es(l
oocu
bic
feet
)-17
351
174
4005
699
103
136
160
779
488
144
1165
441
118
272
Sep
tem
ber
Una
ccou
nted
%-
2%nd
a15
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3%10
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ctob
erP
um
pag
e(1
00cu
bic
feet
)-13
1nd
a84
3042
690
149
140
151
860
833
45?
1580
3982
618
137
570
Oct
ober
Sal
es(l
oocu
bic
feet
)-13
062
864
4270
547
141
146
170
874
562
153
1206
3765
653
138
584
Oct
ober
Una
ccou
nted
%-
1%nd
a24
%-4
0%21
%5%
-4%
-13%
-2%
33%
67%
24%
5%-6
%-1
%-2
%N
ovem
ber
Pum
pag
e(lo
ocu
bic
feet
)-34
nda
7117
4338
012
614
612
035
053
840
510
60nd
a10
520
0N
ovem
ber
Sal
es(l
oocu
bic
feet
).34
301
5220
4522
212
091
131
351
326
112
662
479
100
222
Novem
ber
Unac
counte
d%
-0%
nda
27%
-17%
42%
5%38
%-9
%0%
39%
72%
38%
ida
5%-1
1%D
ecem
ber
Pum
pag
e(lo
ocu
bic
feet
)-30
nda
nda
1230
340
124
210
12?
310
545
425
930
nda
186
200
Dec
ember
Sal
es(1
00cu
bic
feet
)-
3021
344
1365
206
120
8913
430
332
011
459
446
618
222
0D
ecem
ber
Una
ccou
nted
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and
a-1
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58%
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2%41
%73
%36
%nd
a2%
-10%
Tota
lPum
pag
e(l
oo
cu
blc
feet)
.92
711
0396
925
746
7283
1476
1866
1819
6420
8061
5235
1412
016
069
5204
1535
4130
*T
oat
ISal
es(l
OO
cublc
feet
)90
610
4981
028
186
5696
1432
1399
1854
6419
5229
1708
1078
814
246
5139
1503
4373
2015
Unac
counte
d%
.2%
5%16
%-9
%22
%3%
25%
-2%
0%35
%67
%24
%11
%1%
2%-6
%
nda
-no
dat
aav
aila
ble
All
calc
ulat
ions
are
mad
eby
com
pari
ngm
onth
lypu
mpa
gere
cord
sag
ains
tm
onth
lysa
les
reco
rds.
Mon
thly
read
ings
ofth
epu
mpa
gean
dsa
les
met
ers
are
gene
rall
ym
ade
onth
esa
me
day.
For
the
follo
win
gsy
stem
sth
epu
mpa
geda
tais
base
don
usa
ge
from
wat
erbi
llsw
here
we
purc
hase
wat
er:
Bro
okP
ark,
Oak
woo
d,L
ondo
nder
ryC
ore,
Gre
enH
ills
and
Map
leH
ills.
*T
otal
Sal
esis
redu
ced
whe
nth
ere
isan
nda
inth
epu
mpa
genu
mbe
rsto
mor
eac
cura
tely
refl
ectt
heto
tal
com
pari
son.
SYst
emN
ame
Vill
age
Pen
nich
uck
Eas
tU
tility
,In
c.20
15N
HPU
CA
nnua
lR
epor
tM
onth
lyU
nacc
ount
edFo
rW
ater
Rep
ort
Januar
yP
um
pag
e(lo
ocu
bic
feet
)-nd
a12
300
308
100
832
113
480
740
325
121
228
1531
nda
676
Januar
yS
ales
(lO
Ocu
bic
feet
)-40
511
361
319
107
188
114
395
535
347
9623
211
5348
559
6Ja
nuar
yU
nacc
ount
ed%
-nd
a8%
-4%
-7%
77%
-1%
18%
28%
-7%
21%
-2%
25%
nda
12%
Feb
ruar
yP
um
pag
e(1
00cu
bicf
eet)
-nd
a12
200
305
100
683
8540
067
529
080
222
1329
nda
472
Feb
war
yS
ales
(lO
ocu
bic
feet
)-31
814
610
258
9014
395
321
428
301
6722
910
5138
844
3F
ebru
ary
Una
ccou
nted
%-
nda
-20%
16%
10%
79%
-10%
20%
37%
-4%
16%
-3%
21%
nda
6°/
Mar
chP
um
pag
e(lo
ocu
bic
feet
)-nd
a11
200
7436
278
8029
8870
080
370
741
295
7721
313
51nd
a45
6M
arch
Sal
es(1
00cu
bic
feet
)-29
311
737
2684
283
8020
3113
877
302
418
298
7321
396
243
144
1M
arch
Una
ccou
nted
%-
ida
-5%
64%
-2%
0%32
%80
%4%
18%
44%
-1%
5%0%
29%
nda
4%A
pril
Pum
pag
e(1
00cu
bic
feet
)-
nda
1150
023
690
664
8037
069
527
087
30
/15
24nd
a46
5A
pri
lSal
es(l
oo
cub
icfe
et)-
287
1153
123
991
140
8629
039
827
177
319
1089
479
436
Apr
ilU
nacc
ount
ed%
-nd
a0%
-1%
-1%
79%
-8%
22%
43%
0%11
%-4
%29
%nd
a6°
/M
ayP
um
pag
e(lo
acubic
feet
)-nd
a13
200
365
130
865
110
510
941
420
124
265
614
rtda
670
May
Sal
es(l
oocu
bic
feet
)-42
311
362
357
124
178
116
393
532
375
101
253
629
629
593
May
Una
ccou
nted
%-
nda
14%
2%5%
79%
-5%
23%
43%
11%
19%
5%-2
%nd
a11
°4Ju
neP
um
pag
e(lo
ocu
bic
feet
)-nd
a18
200
6474
429
100
4218
850
8869
086
610
7010
434
832
87nd
a68
4Ju
neS
ales
(lo0cu
bic
feet
)-48
115
425
3110
355
9432
0026
993
597
911
1032
105
356
1775
623
648
June
Una
ccou
nted
%-
nda
15%
52%
17%
6%24
%68
%-6
%13
%-5
%4%
-1%
-2%
46%
nda
5%Ju
lyP
um
pag
e(1
00cu
bicf
eet)
-ri
da21
400
81E,
9082
210
064
081
493
510
426
519
21nd
a72
5Ju
lyS
ales
(100
cubi
cfe
et)
-43
416
207
882
8828
010
455
592
789
997
262
1577
608
726
July
Una
ccou
nted
%-
nda
24%
-8%
2%66
%-4
%13
%-1
4%4%
7%1%
18%
nda
00%
August
Pum
pag
e(lo
ocu
bic
feet
)-nd
a17
100
1031
150
965
100
890
1032
1275
153
348
2545
nda
927
Aug
ust
Sal
es(1
00cu
bic
feet
)-
560
2248
910
0514
529
910
979
210
7812
4014
536
521
6010
3484
5A
ugus
tU
nacc
ount
ed%
-nd
a-3
2%3%
3%69
%-9
%11
%-4
%3%
5%-5
%15
%nd
a9%
Sep
tem
ber
Pum
pag
e(1
00cu
bic
feet
)-
nda
2080
067
2389
712
068
3635
990
690
875
1075
9425
516
46nd
a69
4S
epte
mber
Sal
es(l
oocu
bic
feet
)-41
315
897
3538
907
109
5638
271
8861
410
1810
4291
275
1524
728
645
Sep
tem
ber
Unac
counte
d%
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a24
%47
%-1
%9%
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2%11
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6%3%
3%-8
%7%
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7%O
ctober
Pum
pag
e(lo
ocu
bic
feet
)-10
6820
200
961
100
409
100
660
1158
1225
141
352
2457
nda
832
Oct
ober
Sal
es(1
00cu
bic
feet
)-
472
1572
796
399
363
109
605
1425
1197
130
380
1945
792
777
Oct
ober
Unac
counte
d%
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-8%
21%
nda
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Novem
ber
Pum
pag
e(lo
ocu
bic
feet
)-70
118
300
404
8019
710
238
054
262
596
271
1179
nda
535
Novem
ber
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es(l
oo
cub
icfe
et)-
309
1484
731
976
185
8632
951
859
791
218
611
611
492
Nov
embe
rU
nacc
ount
ed%
-56
%9%
21%
5%6%
16%
13%
4%4%
5%20
%48
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e8%
Dec
ember
Pum
pag
e(lo
ocu
bic
feet
)-79
112
200
5423
250
7045
2616
080
370
413
162
8627
111
63—
636
SOC
Dec
ember
Sal
es(l
oocu
bic
feet
)-30
998
6626
7425
469
3351
129
8631
036
727
181
205
1016
598
451
Dec
ember
Unac
counte
d%
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%19
%51
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19%
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16%
11%
-67%
8%24
%13
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10%
Tota
lPum
pag
e(l
oo
cu
blc
feet)
-25
6018
6600
2605
762
8412
1018
568
7506
1129
6450
9492
7967
1269
3345
2054
763
676
380T
olS
aIe
s(100cublc
feet)
1090
1710
5912
006
5883
1172
1422
025
8311
6355
0385
5578
7011
5430
7515
492
598
7093
2015
Unac
counte
d%
-57
%8%
54%
6%3%
23%
66/
-3%
15%
10%
1%9%
8%25
%6%
7%
For
the
follo
win
gsy
stem
sth
epu
mpa
ged
Bro
okP
ark,
Oak
woo
d,L
ondo
nder
ryC
ore
-ndoncl
erry
—N
ort
ttS
hakê
SmyT
heL
iber
tyT
ree
Cor
eM
aple
Hill
sM
inis
teri
alS
hore
sO
akw
ood
Pin
ehav
enH
eigh
tsW
oods
OT
iily
wuvu
Hill
soi.
JIu
Ut
ii,u
rslv
ii
Pon
dS
tone
Sle
dW
oods
W&
EV
Ves
coW
hite
Roc
k
nda
-no
data
avai
labl
eA
llca
lcul
atio
nsar
em
ade
byco
mpa
ring
rrge
nera
lly
mad
eon
the
sam
eda
y.
Tot
alS
ales
isre
duce
dw
hen
ther
eis
an
Pen
nich
uck
Eas
tU
tility
,In
c.20
15N
HPU
CA
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nted
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Nov
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nda
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data
avai
labl
eA
llca
lcul
atio
nsar
em
ade
byco
mpa
ring
mon
thly
pum
page
reco
rds
agai
nst
mon
thly
sale
sre
cord
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onth
lyre
adin
gsof
the
pum
page
and
sale
sm
eter
sar
ege
nera
lly
mad
eon
the
sam
eda
y.pu
mpa
geda
tafr
ompu
rcha
sed
wat
erbi
lls
BIR
CH
HIL
L
Pennichuck East Utility, Inc.Capital Recovery Rate Base
For the Period Ending December 31, 2015North Country
2015 2014
Plant in ServiceAccumulated Depreciation
Accum Depr: Loss/COR (1)
Accum Amort CIACNorth Conway Interconnection FeeDeferred Gain on SIGI GrantTotal Capital Recovery Rate Base
thru December 2009 (2)January 2010 thru December 2014
Total Accum Depr: Loss
Cost of Removalthru December 2009 (2)
January 2010 thru December 2014:Active AssetsRetired Assets
Total Accum Depr: COR
$ 4,235,010 $964,500534,342
14,0962,244
72,536
4,349,656852,953425,320
14,0961,813
78,539
(2) Represents activity that occurred on PAC books that was subsequentlytransferred to PEU books per Order 25,051
CIAC
Notes:(1) Accum Depr: Loss/COR
Loss
$ 3,865,536 $ 3,988,279
192,900 192,900269,902 160,899462,802 353,799
4,685 4,685
65,852 65,8701,003 966
71,540 71,521
534,342 425,320Total
Pen
nic
hu
ckE
ast
Uti
liti
esN
etB
ook
Val
ue[D
epre
ciat
ioni
For
the
Per
iod
Januar
y1,
2015
toD
ecem
ber
31,
2015
Cap
ital
Rec
over
yA
sset
s
GA
AP
ASS
ETBA
LAN
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Ass
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egin
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alan
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nd
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743,
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510.
66
Prin
ted:
1/29
/201
610
:46:
35A
M
2712
00-7
000-
001
Gra
ndT
otal
Pen
nic
hu
ckE
ast
Uti
liti
es
Net
Book
Val
ue[D
epre
ciat
ion]
For
the
Per
iod
Januar
y1,
2015
toD
ecem
ber
31,
2015
Cap
ital
Rec
over
yC
IAC
Ass
ets
GA
AP
ASS
ETBA
LANC
ESDE
PREC
IATI
ONA
sset
GL
Acc
t #B
egin
ning
Add
ition
sD
elet
ions
Endi
ngBe
g.B
alan
ceD
eprE
xp&
AFYD
Sec
1791
179A
0th.
Add
ition
sD
elet
ions
End.
Bal
ance
Net
Boo
kV
alue
-14,
096.
450.
000.
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000.
00-2
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-2,2
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1,85
2.62
Pag
e:1
Prin
ted:
1129
/201
610
:47:
42A
M
Pen
nic
hu
ckE
ast
Uti
liti
esN
etB
ook
Val
ue[A
mor
tiza
tion
]F
orth
eP
erio
dJa
nuar
y1,
2015
toD
ecem
ber
31,
2015
Cap
ital
Rec
over
yD
efer
red
Ass
ets
GA
AP
ASS
ETBA
LAN
CES
AMOR
TiZA
TiON
Ass
etG
LA
cct #
Beg
inni
ngA
dditi
ons
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etio
nsEn
ding
Beg.
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ance
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ort.
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0th.
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ition
sD
elet
ions
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ance
Net
Boo
kV
alue
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001
Gra
nd
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1200
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000.
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5
120,
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41,5
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003.
000.
000.
0047
,523
.75
72,5
36.2
5
Pag
e:1
Prin
ted:
1/29
/201
610
:48:
31A
M
Pennichuck East UtilitiesAsset Disposition
For the Period January 1, 2010 to December 31, 2015
Capital Recovery AssetsGAAP
Asset GL Acct l Cost Plus Exp. of LTD Depr & Net Proceeds Realized GainSale S1791A&AFYD (Loss)
303100-7000-001 92,393.05 0.00 0.00 -92,393.05307100-7000-001 6,301.60 1,847.57 0.00 -4,454.03331101-7000-001 20,499.75 2,487.21 0.00 -18,012.54333100-7000-001 10,535.00 1,852.13 0.00 -8,682.87334000-7000-001 6,326.31 2,429.02 0.00 -3,897.29334100-7000-001 1,489.03 503.19 0.00 -985.847301-000-001 0.00 0.00 0.00 0.007303-100-001 16,961.47 0.00 16,961.47 0.007304-100-001 11,458.00 1,007.35 0.00 -10,450.657307-100-001 12,853.10 2,465.96 0.00 -10,387.147307-210-001 13,250.05 2,305.21 0.00 -10,944.847311-200-001 0.00 0.00 0.00 0.007330-000-001 6,118.00 696.83 0.00 -5,421.177331-101-001 74,587.46 5,917.23 0.00 -68,670.237331-102-001 346.16 19.28 0.00 -326.887333-100-001 27,619.94 4,256.39 0.00 -23,363.557333-200-001 2,324.94 297.85 0.00 -2,027.097334-000-001 9,958.96 2,365.25 0.00 -7,593.717334-100-001
581.26 0.00 -2,291.05Grand Total
2,872.31
315,895.13 29,031.73 16,961.47 -269,901.93
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Pennichuck East UtilitiesCost of Removal Report
GAAP
Capital Recovery COR
Asset ID Description Acquisiti Acquisition Cost of Removal Book Coston Date Cost
Asset GL Acct#: 311200-7000-00160000-000366 AIRSTRIP BOOSTER PUMP REPAIR 611/2007 673.67 67.39 606.4860000-000373 REPLACEMENT OF WELL PUMP #3 - SUNRISE ESTATES 6/1/2007 13,436.38 1,343.64 12,092.7460000-000426 REPLACEMENT OF WELL PUMP #3, MIDDLETON 1011/2007 130.00 13.00 117.00Subtotal: 311200-7000-001(3)
14,240.25 1,424.03 12,816.22Asset GL Acct#. 320200-7000-00160000-000380 AIRSTRIP TREATMENT PIPING 7/1/2007 2,789.61 418.44 2,371.17Subtotal: 320200-7000-001(1)
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2,789,61 418.44 2,371.17Asset GLAcct#: 331100-7000-0016000-00598.91 NE Earth -(5)4” Mi Dl Bends/Couplings/Reducers (Birch Hill On-Site lmprovemenrs: Constructic 11/1/2008 500.00 40.00 460.006000-00598.92 NE Earth -(9) 4 Mi Dl Pipe End Caps (Birch Hill On-Site Improvements: Construction) 11/1/2008 450.00 36.00 414.006000-00598.93 NE Earth -12,000 SY Roadway Restoration (Birch Hill On-Site Improvements: Construction) 11/1/2008 132,000.00 10,560.00 121,440.006000-00598.94 NE Earth - 400 SY Roadway Restoration - Richardi Lane (B Hill On-Site Improvements: Constrrx 11/1/2008 800.00 64.00 736.006000-00598.95 NE Earth -(8) Haybale Barriers per Haybale (Birch Hill On-Site Improvements: Construction) 11/1/2008 72.00 5.76 66.246000-00598.96 NE Earth -46 Silt Fence (Birch Hill On-Site Improvements: Construction) 11/1/2008 138.00 11.04 126.966000-00598.97 NE Earth -138.68 CY Ledge Escavaton & Disposal (Birch Hill On-Site Improvements: Construct 11/1/2008 17,335.00 1,386.80 15,948.206000-00598.98 NE Earth -(46) Precast Concrete Thrust Blocks (Birch Hill On-Site Improvements: Construction) 1111/2008 2,300.00 184.00 2,116.006000-00598.991 NE Earth - NHDES Project Sign (Birch Hill On-Site Improvements: Construction) 11/1/2008 2,000.00 160.00 1,840.006000-00598.992 NE Earth - Locate 2” Line on Randell Farm Road (Birch Hill On-Site Improvements: Construction 11/1/2008 3,059.00 244.72 2,814.286000-00598.993 NE Earth - Fis Temporary 6” Water Main (Birch Hill On-Site Improvements: Construction) 11/1/2008 466.00 37.28 428.726000-00598.994 NE Earth - T&M tor 5K-Rework Detail “A” (Birch Hill On-Site Improvements: Construction) 11/112008 4,047.00 323.76 3,723.246000-00598.995 NE Earth - T&M Looking tor Existing 2” Main on Allard Farm West (BH On-Site lmprvmnts: Cons’ 11/1/2008 14,543.00 1,163.44 13,379.566000-00598.997 NE Earth - T&M Repane Swales on Randell Farm Road (Birch Hill On-Site Improvements: Const 11/1/2008 3,047.00 243.76 2,803.246000-00598.998 NE Earth - T&M Water Tie in at Pump Station Lot #149 (Birch Hill On-Site Improvements: Constr 11/1/2008 2,582.00 206.56 2,375.4460000-000598.1 NE Earth - Mobitzation/Demobilaton (Birch Hill On-Site Improvements: Construction) 11/1/2008 40,000.00 3,200.00 36,800.0060000-000598.2 NE Earth -4,477’ ot8” PVC & 2,819.74” PVC Pipe (Birch Hill On-Site Improvements: Constructi 11/1/2008 231,604.20 18,528.33 213,075.8760000-000598.3 NE Earth -(19)8” Mi Gate Valve (Birch Hill On-Site Improvements: Construction) 11/1/2008 17,100.00 1,368.00 15,732.0060000-000598.4 NE Earth -(6) 8”n8” MJ Dl Tees (Birch Hill On-Site Improvements: Construction) 11/1/2008 1,200.00 96.00 1,104.0060000-000598.5 NE Earth -(12) 8” MJ Dl Bends/Couplings/Reducers (Birch Hill On-Site Improvements: Construcf 11/1/2008 2,400.00 192.00 2,208.0060000-000598.6 NE Earth -(7)8” MJ Pipe End Caps (Birch Hill On-Site Improvements: Construction) 11/1/2008 700.00 56.00 644.0060000-000598.7 NE Earth -(14)4” Mi Gate Valves (Birch Hill On-Site Improvements: Construction) 11/1/2008 7,700.00 616.00 7,084.0060000-000598.8 NE Earth -(4) 4”x4” MJ Dl Tees (Birch Hill On-Site Improvements: Construction) 11/1/2008 500.00 40.00 460.0060000-598.2 NE Earth - T&M Remove 6” Temp Water Line (Birch Hill On-Site Improvements - Construction) 11/1/2008 3,354.00 268.32 3,085.6860000-598.6 PWW Intemal Costa - (Birch Hill On-Ste Improvements - Construction) 11/1/2008 31,556.74 2,524.54 29,032.2060000-598.7 Spillers - (25) Copies ot Plans & Spec Books (Birch Hill On-Site Improvements - Construction) 1111/2008 457.50 36.60 420.90Subtotal: 331100-7000-001(26)
519,911.44 41,592.91 478,318.53Asset GL Ar,jt #: 331102-7000-00160000-000611.1 Town ot Conway - Inspection & Testing Costs (Birch Hill On-Site Improvements - Construction) 12/1/2008 40,000.00 4,000.00 36,000.0060000-000611.2 PWW Engineehng Time (Birch Hill On-Site Improvements - Construction) 12)1/2008 4,932.33 493.23 4,439.1060000-000611.3 White Mountain Oil & Propane - Propane (Birch Hill On-Site Improvements - Construction) 1211/2008 668.00 66.80 601.2060000-000611.4 PWW Union Labor, Truck & Overhead (Birch Hill On-Site Improvements- Construction( 12/1/2008 161.17 16.12 145.0560000-000613.2 Birch Hill On-Site Imorovements - RTE Survey 12/1/2008 10,573.29 1,057.33 9,515.9660000-000613.4 Birch Hill On-Site Improvements - Lot 28 Richardi Lane 12/1/2008 5,269.57 526.96 4,742.6160000-000613.5 Birch Hill On-Site Improvements - Technical Services 12)1/2008 2,159.75 215.97 1,943.7860000-000613.6 Birch Hill On-Site Improvements - Mailing Costs 1211/2008 175.85 17.58 158.2760000-00061 3.7 Birch Hill On-Site Improvements - Engineenng Time 12)1/2008 15,888.76 1,588.88 14,299.88Subtotal: 331102-7000-001 (9)
_________________ _________________ _________________
79,828.72 7,982.87 71,845.85Asset GL Acct#. 333100-7000-00160000-000612.1 Forbes Dnve (#148): North Conway - 1’ CT Service 12/1/2008 283.25 62.31 220.9360000-000612.2 Forbes Dhve (#183): North Conway-i” CT Service 12)1/2008 283.25 62.31 220.9360000-000612.3 Forbes Drive (#210): North Conway -1” CT Service 12/1/2008 283.25 62.31 220.93
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Pennichuck East UtilitiesCost of Removal Report
GAAP
Capital Recovery COR
Asset ID Description Acqutsiti Acquisition Cost of Removal Book Coston Date Cost
60000-000612.4 Forbes Drive (#197): North Conway -1” CT Service 12/1/2008 283.25 62.31 220.9360000-000612,5 Forbes Drive (#211): North Conway -1” CT Service 12/1/2008 283.25 62.31 220.9360000-000612.6 Forbes Drive (#242): North Conway -1” CT Service 12/1/2008 283.25 62.34 220.96Subtotal: 333100-7000-0(31 (6)
1,699.50 373.89 1,325.61Asset CL Acct #: 333200-7000-00160000-000312 Dawsite Road (#104): Bamstead -4” Dl Service 1/1/2007 3,249.91 266.93 2,982.9860000-000318 3/4’ RENEWED SERVICE: LDCKE LAKE, 1 1/1/2007 2,741,47 230.02 2,511.4560000-000357 Winwood Drive (#89): Bamstead - 3/4” CT Service 5/1/2007 1,513.62 133.45 1,380.1760000-000358.1 North Shore Drive (#29): Barnstead - %“ CT Service 5/1/2007 1689.20 154.71 1,534.4960000-000358.2 North Shore Drive (#33): Bamstead - ‘I.” CT Service 5/1/2007 1,689.20 154.71 1,534.4960000-000358.3 North Shore Drive (#34): Barvstead - 3/4” CT Service 5/1/2007 1,689.20 154.70 1,534.5060000-000388.2 Sencook Valley Highway (#1191): Bamstead -1” CT Service 8/1/2007 1,595.85 124.30 1,471.5560000-000388.3 Awherst Drive (#1): Bamstead -1” CT Service 8/1/2007 1,595.85 124.31 1,471.5460000-000416 North Shore Drive (By Lot #525): Bamstead - 3/4” CT Service Leak 9/1/2007 2,559.94 243.88 2316.0660000-000438.1 North Barnstead Road (#12): Bamstead- 1” CT Service 11/1/2007 2,278.97 286.90 1,992.0760000-000438.2 Webster Lane (#2): Bamstead -1” CT Service 11/1/2007 825.46 103.92 721.5460000-000438.3 Webster Lane (#12): Bamstead -1” CT Service 11/1/2007 825.46 103.91 721.5560000-598.11 West Attitash Lane (#22): North Conway - 1” CT Service 1111/2008 300.80 66.18 234.6260000-598.12 Red Ridge Lane (#85): North Conway - 1” CT Service (Additional Costs Dnly) 11/1/2008 127.20 27.98 99.2260000-598.31 Beechnet Drive (#62): North Conway-i” CT Service 11/1/2008 307.60 67.67 239.9360000-598.32 Beechnat Drive (#99): North Conway-i” CT Service 11/1/2008 307.60 67.67 239.9360000-598.33 Beechnut Drive (#42): North Conway -1” CT Service 11/1/2008 307.60 67.67 239.9360000-598.34 Beechnut Drive (#102): North Conway - i” CT Service 11/1/2008 307.60 67.67 239.9360000-598.35 Beechnat Drive (#45): North Conway-i” CT Service 11/1/2008 307.60 67.67 239.9360000-598.36 Beechnat Drive (#74): North Conway - i” CT Service 11/1/2008 307.60 67.67 239.9360000-598.37 Beechnet Drive (#63): North Conway-i” CT Service il/i /2008 307.60 67.67 239.9360000-598.38 Beechnut Drive (#83): North Conway-i” CT Service 11/1/2008 307.60 67.67 239.9360000-598.391 Beechnat Drive (#116): North Conway -1” CT Service 11/1/2008 307.60 67.67 239.9360000-598.392 Beechnut Drive (#169): North Conway - 1” CT Service 11/1/2008 307.60 67.67 239.9360000-598.393 Beechnut Drive (#136): North Conway -1” CT Service i i/i/2008 307.60 67.67 239.9360000-598.394 Beechnet Drive (#152): North Conway -1” CT Service 11/i 12008 30760 67.67 239.9360000-598.395 Beechnut Drive (#135): North Conway - i” CT Service 11/1/2008 307.60 67.67 239.9360000-598.396 Beechnut Drive (#170): North Conway -1” CT Service ii/i/2008 307.60 67.67 239.9360000-598.397 Beechnat Drive (#115): North Conway-i” CT Service 11/1/2008 307.60 67.70 239.9060000-598.41 Forbes Drive (#52)’ North Conway-i” CT Service il/i/2008 290.41 63.89 226.5260000-598.42 Forbes Drive (#40): North Conway -1” CT Service 11/i/2008 290.4i 63.89 226.5260000-598.43 Forbes Drive (#51): North Conway -1” CT Service 11/1/2008 290.41 63.89 226.5260000-598.44 Forbes Dnve (#33): North Conway -1” CT Service 11/1/2008 290.41 63.89 226.5260000-598.45 Forbes Drive (#70): North Conway - i” CT Service ‘11/1/2008 290.4i 63.89 226.5260000-598.46 Forbes Drive (#76): North Conway -1” CT Service i 1/1/2008 290.41 63.89 226.5260000-598.47 Forbes Drive (#69): North Conway - i’ CT Service 11/112608 290.4i 63.89 226.5260000-598.48 Forbes Drive (#81): North Conway - I” CT Service 11/1/2008 290.41 63.89 226.5260000-598.491 Forbes Dnve (#112): North Conway - i” CT Service 11/1/2008 290.43 63.90 226.5460000-598.492 Forbes Drive (#147)’ North Conway - i” CT Service 11/1/2008 290.43 63.90 226.5460000-598.493 Forbes Drive (#159): North Conway - 1” CT Service 1 i/i/2008 290.43 63.90 226.5460000-598.494 Forbes Drive (#171): North Conway-i” CT Service 11/1/2008 290.43 63.88 226.5260000-598.51 i Forbes Drive (#242): North Conway - 1” CT Service 11/1/2008 307.22 67.59 239.6360000-598.512 Richardi Lane (#3): North Conway - i” CT Service 11/1/2008 307.22 67.59 239.6360000-598.513 Forbes Drive (#257): North Conway -1” CT Service ii/i/2008 30722 67.59 239.6360000-598.514 Forbes Drive (#26): North Conway - i” CT Service 11/1/2008 307.22 67.59 239.6360000-598.5i5 Forbes Drive (#262). North Conway- 1” PE Service 11/1/2008 307.22 67.59 239.6360000-598.5i6 Randall Farm Road (#351): North Conway- 1” CT Service 11/1/2008 307.22 67.59 239.6360000-598.5i7 Richarvii Lane (#17): North Conway - i” CT Service 11/1/2008 307.22 67.59 239.6360000-598.5i8 Richardi Lane (#30): North Conway -1” CT Service 1 i/i/2008 307.22 67.59 239.63
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Pennichuck East UtilitiesCost of Removal Report
GAAP
Capital Recovery COR
Asset ID Description Acquisiti Acquisition Cost of Removal Book Coston Date Cost
60000-598.519 Forbes Drive (9 Vacant Lots): North Conway -1” Services (9) 11/1/2008 2764.98 608.28 2156.7060000-598.521 West Side Road (#2400): North Conway - 1” CT Service 11/1/2008 307.22 67.59 239.6360000-598,522 West Side Road (#2444): North Conway -1” CT Service 11/1)2008 307.22 67.59 239.6360000-598.523 West Side Road (#2396): North Conway-I” CT Service 11/1/2008 307.22 67.59 239.6360000-598.524 West Side Road (#2460): North Conway -1” CT Service 11/1/2008 307.22 67.59 239.6360000-598.525 West Side Road (#2390): North Conway - 1” CT Service 11/1)2008 307.22 67.59 239.6360000-598.526 West Side Road (#2378): North Conway - 1” CT Service 11/1)2008 307.22 67.59 239.6360000-598.527 West Side Road (#2370): North Conway -1” CT Service 11/1/2008 307.22 67.59 239.6360000-598.528 Randall Farm Road (#285): North Conway-i” CT Service 11/1)2008 307.22 67.59 239.6360000-598.529 Forbes Drive (7 Vacant Lots) & Beechnut Drive (1 Vacant Lot): North Conway -1” Services (8) 11/1/2008 2457.76 540.69 1917.0760000-598.531 Nina Lane (#50): North Conway -1” CT Service 11/1/2008 307.22 67.59 239.6360000-598.532 Nina Lane (#37): North Conway -1” CT Service 11/1)2008 307.22 67.59 239.6360000-598.533 Nina Lane (#49): North Conway - I” CT Service 11/1/2008 307.22 67.59 239.6360000-598.534 Nina Lane (#44): North Conway -1” CT Service 11/1)2008 307.22 67.59 239.6360000-598.535 Nina Lane (#32): North Conway - 1” CT Service 11/1/2008 307.22 67.59 239.6360000-598.536 Nina Lane (#23): North Conway - V CT Service 11/1/2008 307.22 67.59 239.6360000-598.537 Nina Lane (#22): North Conway-i” CT Service 11/1/2008 307.22 67.59 239.6360000-598.538 Forbes Drive (#133): North Conway -1” CT Service 11/1 /2008 307.22 67.59 239.6360000-598.539 Allard Farm Circuit (5 Vacant Lots) & Attitash Lane (3 Vacant Lots): North Conway - 1” Services I 11/1)2008 2,457.76 540.69 1917.0760000-598.541 Allard Farm Circuit (#227): North Conway - V CT Service 11)1/2008 307.22 67.59 239.6360000-596.542 Allard Farm Circuit (#269): North Conway-i” CT Service 11/1/2008 307.22 67.59 239.6360000-598.543 Allard Farm Circuit (#241): North Conway - V CT Service 11/1/2008 307.22 67.59 239.6360000-598.544 Allard Farm Circuit (#251): North Conway - V CT Service 11/1)2008 307.22 67.59 239.6360000-598.545 Allard Farm Circuit (#25): North Conway-i” CT Service 11/1/2008 307.22 67.59 239.6360000-598.546 Allard Farm Circuit (#283): North Conway -1” CT Service 11/1/2008 307.22 67.59 239.6360000-598.547 Allard Farm Circuit (#335): North Conway - V CT Service 11/1/2008 307.22 67.59 239.6360000-598.548 Allard Farm Circuit (#284): North Conway -1” CT Service 11/1/2008 307.22 67.59 239.6360000-598.549 Allard Farm Circuit (#352, 355, 366, 367, 380, 381, 40i & 4i0): North Conway - i” Services (8) il/i /2008 2,457.76 540.69 1,917.0760000-598.55i Attitash Lane (#104): North Conway - V CT Service 1 i/i/2008 307.22 67.59 239.6360000-598.552 Attitush Lane (#66): North Conway-i” CT Service 11/1/2008 307.22 67.59 239.6360000-598.553 Attitash Lane (#i05) North Conway - 1” CT Service 11/1/2008 307.22 6759 239.6360000-598.554 West Attitash Lane (#2i): North Conway-i” CT Service 11/1/2008 307.22 67.59 239.6360000-598.555 Attitash Lane (#i06): North Conway - V CT Service 1 1/i/2008 307.22 67.59 239.6360000-598.556 Acorn Link (#34): North Conway - V CT Service 11/1/2008 307.22 67.59 239.6360000-598.557 At//tush Lane (#48): North Conway - i” CT Service li/i /2008 307.22 67.59 239.6360000-598.558 Acorn Link (#6): North Conway - 1” CT Service 1 i/i/2008 307.22 67.59 239.6360000-598.559 Merrill Drive (#i, 23. 110, 122, 133, 136, 147 & 153): North Conway - i” Services (8) 1 i/1/2008 2,457.76 540.69 1,917.0760000-598.561 Red Ridge Lane (#104): North Conway -1” CT Service 11/1/2008 307.22 67.59 239.6360000-598.562 Red Ridge Lane (#2): North Conway -1” CT Service 11/1/2008 307.22 67.59 239.6360000-598.563 Red Ridge Lane (#105): North Conway-i” CT Service 11/1/2008 307.22 67.59 239.6360000-598.564 Red Ridge Lane (#12): North Conway - V CT Service 11/1/2008 307.22 67.59 239.6360000-598.565 Red Ridge Lane (#115): North Conway-i” CT Service 11/1/2008 307.22 67.59 239.6360000-598.566 Red Ridge Lane (#21): North Conway - 1” CT Service 11/1/2008 307.22 67.59 239.6360000-598.567 Red Ridge Lane (#20): North Conway-i” CT Service ii/1/2008 307.22 67.59 239.6360000-598.568 Red Ridge Lane (#61): North Conway - 1” CT Service I i/i/2008 307.22 67.59 239.6360000-598.569 Allard Farm Circuit (#336,415,424,456,462,469, 476& 519): North Conway-i” Services (8) ii/i/2008 2,457.76 540.69 1,9i7.0760000-598.571 West Side Road (#2238): North Conway-i” PB Service li/i /2008 307.22 67.59 239.6360000-598.572 Red Ridge Lane (#75): North Conway - 1” CT Service i i/i12008 307.22 6759 239.6360000-598.573 West Side Road (#2302): North Conway-i• PE Service ii/1/2008 307.22 67.59 239.6360000-598.574 Birch Hill Road (#ii8): North Conway-i” CT Service 11/1/2008 307.22 67.59 239.6360000-598.575 West Side Road (#2340): North Conway - 1” CT Service i i/1/2008 307.22 67.59 239.6360000-598.576 Russell Lane (#21): North Conway - 1” CT Service 11/1/2008 307.22 67.59 239.6360000-598.577 West Side Road (#2352): North Conway - V CT Service 11/1/2008 307.22 67.59 239.6360000-598.578 Birch Hill Road (#78): North Conway-i” CT Service i i/1/2008 307.22 67.59 239.6360000-598.579 Merrill Drive (#26,35,48,49, 62,65,76 & 79): North Conway-i” Services (8) i 1/1/2008 2,457.76 540.69 i,917.D7
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Pennichuck East UtilitiesCost of Removal Report
GAAP
Capital Recovery COR
Asset ID Description Acquisiti Acquisition Cost of Removal Book Coston Date Cost
88.86
88.86
1,605.85
1,098.44
2,689.79
66.48
66.48
60000-598.581 AlIard Farm Circuit (#203): North Conway-i” CT Service 11/1/2008 307.22 67.59 239.6360000-598.582 Birch Hill Road (#164): North Conway - V CT Service 11/1/2008 307.22 67.59 239.6360000-598.583 Allard Farm Circuit (#46): North Conway -V PE Service 11/1/2008 307.22 67.59 239.6360000-598.584 Allard Farm Circuit (#84): North Conway - V PE Service 11/1/2008 307.22 67.59 239.6360000-598.585 AIlard Farm Circuit (#61): North Conway- 1” FE Service 11/1/2008 307.22 67.59 239.6360000-598.586 Allard Farm Circuit (#83): North Conway - I” FE Service 11/1/2008 307.22 67.59 239.6360000-598.587 Allard Farm Circuit (#63): North Conway -V PE Service 11/1/2008 307.22 67.59 239.6360000-598 588 Allard Farm Circuit (#66): North Conway - V FE Service 11/1/2008 307.22 67.59 239.6360000-598.589 Allitash Ln (2 Lots), Beechnut Dr (1 Lot) &Randall Farm Rd (5 Lots): North Conway -V Services 11/1/2008 2,457.76 540.69 1,917.0760000-598.591 Red Ridge Lane (#85): North Conway-I” CT Service 11/1/2008 132.02 29.05 102.9760000-598.592 Birch Hill Road (#92): North Conway -1” CT Service 11/1/2008 307.22 67.59 239.6360000-598.593 Randall Farm Road (#251): North Conway-i” CT Service 11/1/2008 307.22 67.59 239,6360000-598.594 Merrill Drive (#95): North Conway - 1” CT Service 11/1/2008 307.22 67.59 239.6360000-598.595 Russell Lane (Across from #21): North Conway-I” Service 11/1/2008 307.22 67.59 239.6360000-598.596 Red Ridge Lane (#97): North Conway -1” CT Service 11/1/2008 307.22 67.59 239.6360000-598.597 Randall Farm Road (#307): North Conway -1” CT Service 11/1/2008 30722 67.59 239.6360000-598.598 Randall Farm Road (#274): North Conway-I” CT Service 11/1/2008 307.22 67.59 239.6360000-598.599 Beechnut Dr (1). Merrill Dr (2), Red Ridge Ln (2) & West Side Rd (2): North Conway -1” Servicet 11/1/2008 2,458.66 540.92 1,917.74Subtotal: 333200-7000-001 (122)
75,153.73 13,719.65 61,434.08Asset GL ,itcct #: 334000- 7000-001000182.1 5/8” Meters: Locke Lake: Bamstead - (1) New 9/1/2006000182.2 5/8” Metem: Locke Lake: Barnstead - (1) Renewed 911/200660000-000241.2 5/8” Meters: Locke Lake: Bamstead -(18) Renewed 10/1/200660000-000316.2 5/8” Meters: Lockel Lake: Bamstead - (14) Renewed 1/1/200760000-000338.2 5/8” Metem: Locke Lake: Bamstead -(29) Renewed 3/1/200760000-000350.7 5/8” Metem: Locke Lake: Bamstead - (1) Renewed 4/1/200760000-000350.8 5/8” Metem: Locke Lake. Bamstead -(1) Renewed 4/1/200760000-000350.9 518” Meters: Locke Lake: Bamstead -(2) Renewed 411/200760000-000362.2 5/8” Meters: Locke Lake: Bamstead - (1) Renewed no Register 5/1/200760000-000362.3 5/8” Meters: Locke Lake: Bamstead - (1) Renewed no Register 5/1/200760000-000362.4 5/8” Meters: Locke Lake: Bamstead - (1) Renewed no Register 5/1/200760000-000362.6 518” Meters: Locke Lake: Barnstead -(2) Renewed no Register 5/1/200760000-000386 5/8” Meters: Locke Lake: Bamstead - (3) Renewed 8/1/200760000-000417 5/8” Meters: Sunrise Estates: Middleton - (1) Renewed 9/1/200760000-00230.2 1” Meters: Locke Lake: Bamstead -(1) Renewed 8/1/200660000-00231.2 2” Meters: Locke Lake: Bamsteed -(3) Renewed 811/200660000-00232.2 5/8” Meters: Locke Lake’ Bamstead - (11) Renewed 8/1/2006Less DisposalsSubtotal: 334000-7000-001(18)
7,829.81 213.47 7,616.34Asset GL Acct#: 334100-7000-00160000-000241.1 Neptune Radio Installs: Locke Lake: Barnstead -(16) 10/1/200660000-000338.1 Neptune Radio Installs: Locke Lake: Bamstead - (22) 3/1/200760000-00231.1 Neptune Redio Installs: Locke Lake: Bamstead -(3) 8/1/200660000-00232.11 Neptune Radio Installs: Locke Lake: Bamslead -(2) 8/1/200660000-00232.12 Neptune Radio Installs: Locke Lake: Barnstead -(4) 8/1/200660000-00316.12 Neptune Radio Installs: Lockel Lake: Bamstead - (1) 1/1/200760000-00316 14 Neptune Radio Installs: Lockel Lake: Bamstead -(1) 1/1/200760000-00316.15 Neptune Radio Installs: Lockel Lake: Bamstead - (1) 1/1/200760000-00316.16 Neptune Radio Installs: Lockel Lake: Barnstead -(1) 1/1/200760000-0031 6.17 Neptune Radio Installs: Lockel Lake Barnsteed -(1) 111/200760000-00316.19 Neptune Radio Installs: Lockel Lake: Bamstead - (2) 1/1/2007Less Disposals
Subtotal: 334100-7000-001(12)
0.56
0.56
44.93
19.90
78.51
0.22
0.22
88.30
88.30
1,560.92
1,078.54
2,611.28
68.26
66.26132.93
35.13
35.13
35.13
70.26
323.36
50.68
233.15
1,444.79
0.47
0.30
0.30
0.30
0.60
11.96
5.07
4.87
16.54
132.46
34.83
34.83
34.83
69.66
311.40
45.61
228.28
1,428.25
1,164.58-1,428.25
1,209.28-1,444.79
44.70
-16.54
1,427.52 39.94 1,387.582,040.50 59.56 1,980.94
234.78 2.69 232.09219.88 8.12 211.76219.88 8.13 211.75
78.46 1.42 77.0478.46 1.42 77.0478.46 1.42 77.0478.46 1.42 77.0478.46 1.42 77.04
156.92 2.85 154.07-7846 -1.42 -77.04
Page: 4Printed: 1/29/2016 10:51:01AM
Pennichuck East UtilitiesCost of Removal Report
GAAP
Capital Recovery COR
Cost of Removal Book Cost
4613,32 126.97 4456.35
706,066.38 65,852.23 640,214.15
Grand Total
Asset ID Description Acquisiti Acquisitionon Date Cost
Page: 5Printed: 112912016 10:51:01AM
Pennichuck East UtilitiesCost of Removal - Retirements
GAAP
Capital Recovery - COR RetirementsFor the Period January 1,2010 to December31, 2015
Asset ID Description Disposal Date Acquisition Cost of Removal Book CostCost
Asset CL Acct#: 334000-7000-00160000-000350.4 5/8’ Meters: Locke Lake: Bamstead - (1) Renewed 6/1/2014 66.48 0.22 66.2660000-000350.5 5/8’ Meters: Locke Lake: Oarnstead - (1) Renewed 6/1/2014 66.48 0.22 66.2660000-000350.6 5/8’ Meters: Locke Lake: Bamstead -(1) Renewed 6/1/2014 66,48 0.22 66.2660000-000362.5 5/8 Meters: Locke Lake: Bamstead -(1) Renewed no Register 12/1)2014 35.13 0.30 34.8360000-000362.9 5/8’ Meters: Locke Lake: Bamstead -(3) Renewed with Register 12)1/2014 211.86 1.84 210.0260000-00231.2 2’ Meters: Locke Lake: Bamstead -(3) Renewed 9/1/2015 14.44.79 16.54 1,428.25Less Disposals -1,891.22 -19.34 -1,871.88Subtotal: 334000-7000-001 0
0.00 0.00 0.00Asset CL Acct#: 334100-7000-00160000-00316.12 Neptune Radio Installs: Lockel Lake: Barnstead -(1) 3/1/2015 78.46 1.42 77.0460000-00316.18 Neptune Radio Installs: Lockel Lake: Bamstead -(1) 6/1/2014 78.46 1.42 77.04Less Disposals -156.92 -2.84 -154.08Subtotal: 334100-7000-001(3)
0.00 0.00 0.00Asset CL Acct#: 7307-210-00160000-000446 LOCKE LAKE WELL#11 REPLACEMENT-GOLF COURSE 12)1/2013 5,816.13 581.60 5,234.52Less Disposals -5,816.13 -581.60 -5,234.52Subtotal: 7307-210-001 (2)
0.00 0.00 0.00Asset CL Acct#: 7333-200-00160000-000388.1 1” CT SERVICES: LOCKE LAKE, 1 3/1/2012 1,595.85 124.30 1,471.5560000-00225 1RENEWEDSERVICE-LOCKELAKE 12)1/2013 929.29 75.90 853.39Less Disposals -2,525 14 -200.20 -2,324.94Subtotal: 7333-200-001(3)
0.00 0.00 0.00Asset CL Acct#’ 7334-000-001000182.3 Neptune Radio Installs: Locke Lake: Bamstead -(1) 12)1/2013 88.85 0.56 88.29000217.2 5/8’ Meters: Locke Lake: Bamstead -(3) Renewed 9/1/2013 57.20 1.12 56.0860000-000259.2 Neptune Radio Installs: Locke Lake: Bamstead -(2) 9/1/2013 143.55 1.50 142.0560000-000317 2” Meter: Locke Lake: Bamstead -(1) Renewed 9/1/2013 2,063.32 135.76 1,927.5660000-000323.1 Neptune Radio Installs: Locke Lake: Bamstead -(2) 12)1/2010 154.90 2.29 152.6160000-000350.2 5/8’ Meter: Locke Lake: Bamstead -(1) Renewed 6/1)2010 66.48 0.22 66.2660000-000350.3 5/8’ Meters: Locke Lake: Bamstead -(1) Renewed 6/1/2010 6648 0.22 66.2660000-000350.4 5/8’ Meters: Locke Lake: Bamstead -(1) Renewed 6/1/2014 66.48 0.22 66.2660000-000350.5 5/8’ Meters: Locke Lake: Barnstead -(1) Renewed 6/1/2014 66.48 0.22 66.2660000-000350.6 5/8’ Meters: Locke Lake: Bamstead -(1) Renewed 6/1/2014 66.48 0.22 66.2660000-000362.1 5/8” Meters: Locke Lake: Oamstead -(10) Registers 3/1/2013 354.85 3.05 351.8060000-000362.5 5/8” Meters: Locke Lake: Bamstead -(1) Renewed no Register 12/1/2014 35.13 0.30 34.8360000-000362.6 5/8’ Meters: Locke Lake: Bamstead -(2) Renewed no Register 3/1/2014 70.26 0.60 69.6660000-000362.7 5/8” Meters: Locke Lake. Bamstead -(2) Renewed no Register 3/1/2014 70.26 0.60 69.6660000-000362.9 5/8” Meters: Locke Lake: Bamstead -(3) Renewed with Register 12)1/2014 211.86 1.84 210.0260000-00224 5/8” Meters: Locke Lake: Bamstead -(3) Renewed 6/1/2011 458.28 10.85 447.4360000-00230.1 Neptune Radio Installs: Locke Lake: Bamstead -(1) 12/1/2013 87.61 1.83 85.7860000-00231.2 2” Meters: Locke Lake: Bamstead -(3) Renewed 9/1/2015 1,444.79 16.54 1,428.2560000-00259.11 5/8” Meters: Locke Lake: Bamstead - (2) Chambers 9/1)2011 29.27 0.31 28.9660000-00259.12 5/8’ Meters: Locke Lake: Barnstead -(1) Renewed no Chamber 9/1/2012 57.14 0.60 56.5460000-00259.13 5/8’ Meters: Locke Lake: Bamstead -(1) Renewed no Chamber 9/1/2012 57.14 0.59 56.5460000-00316.11 Neptune Radio Installs: Lockel Lake: Bamstead -(1) 3/1/2012 78.46 0.71 77.0460000-00316.12 Neptune Radio Installs: Lockel Lake: Bamstead -(1) 3/1/2015 78.46 1.42 77.0460000-00316.13 Neptune Radio Installs: Loctcel Lake: Bamstead -(1) 12)1/2013 78.46 1.42 77.0460000-00316.18 Neptune Radio Installs: Lockel Lake: Bamstead -(1) 6/1/2014 78.46 1.42 77.0460000-00323.21 5/8” Meters: Locke Lake: Bamstead -(3) Chambers 9/1/2011 39.14 0.58 38.56
Page: 1Printed: 1129/2016 10:51:55AM
Pennichuck East UtilitiesCost of Removal - Retirements
GAAP
Capital Recovery - COR RetirementsFor the Period January 1,2010 to December 31, 2015
Asset ID Descnption Disposal Date Acquisition Cost of Removal Book CostCost
60000-00323.22 5/8 Meters: Locke Lake: Bamstead -(1) Renewed no Chamber 3/1/2012 64.40 0.95 63.4560000-00323.23 5/8” Meters: Locke Lake: Bamstead -(1) Renewed no Chamber 3/1/2012 64.40 0.95 63.4560000-00323.24 5/8 Meters: Locke Lake: Bamstead -(1) Renewed no Chamber 3/1/2012 64.40 0.96 63.44Less Transfers -2679.97 -30.49 -2648.77Less Disposais
-3,583.02 -157.36 -3,425.65Subtotal: 7334-000-001(31)
0.00 0.00 0.00Asset GL Acct#: 7334-100-001000182.3 Neptune Radio Installs: Locke Lake: Bamstead -(1) 12J1/2013 88.85 0.56 88.2960000-000259.2 Neptune Radio Installs: Locke Lake: Bamstead -(2) 9/1/2013 143.55 1.50 142.0560000-000323.1 Neptune Radio Installs: Locke Lake: Ramstead -(2) 12/1/2010 154.90 2.29 152.6160000-00230.1 Neptune Radio Installs: Locke Lake: Barnstead -(1) 12)1/2013 87,61 1.83 85.7860000-00316.11 Neptune Radio Installs: Lockel Lake: Bamstead -(1) 3/1)2012 78.46 0.71 77.0460000-00316.12 Neptune Radio Installs: Lockel Lake: Bamstead -(1) 3/1/2015 78.46 1.42 77.0460000-00316.13 Neptune Radio Installs: Lockel Lake: Bamstead -(1) 12/1/2013 78.46 1 42 77.0460000-00316.18 Neptune Radio Installs: Lockel Lake: Bamstead -(1) 6/1/2014 78.46 1.42 77.04Less Transfers
-156.92 -2.84 -154.08Less Disposals
-631.83 -8.31 -622.81Subtotal: 7334-100-001(10)
0.00 0.00 0.00Grand Total
0.00 0.00 0.00
Page: 2Printed: 1/29/2016 10:51:55AM
STA TE OF NEW HAMPSHIRE
PUBLIC UTILITIES COMMISSIONConcord
Water Utilities - Classes A and B
ANNUAL REPORTOF
PENNICHUCK EAST UTILITY, INC.(Exact Legal Name of Respondent)
(If name was changed during year, show previous name and date of change)
FOR THE YEAR ENDED DECEMBER 31, 2015
Officer or other person to whom correspondence should be addressedregarding this report:
Name
Title
Address
Carol Ann Howe
Assistant Treasurer and Directorof Regulatory Affairs andBusiness Services
25 Manchester StreetMerrimack, NH 03054
N1EkiD wrI AN4ALEPORTNED
pTh-—
[I 1
—
Telephone Number 603-913-2320
Annual Report of Pennichuck East Utility, Inc. Year Ended December 31, 2015
TABLE OF CONTENTS CLASS A or B UTIUTY
Schedule No. Title of Schedule PageA General Corporate Information Schedules
A-i General Instructions 1A-2 Identity of Respondent 2A-3 Oath 3A-4 List of Officers and Directors 4A-5 Shareholders and Voting Powers 5A-6 List of Towns Served 6A-7 Payments to Individuals 7A-8 Management Fees and Expenses 8A-9 Affiliation of Officers and Directors 9A-b Business Which Are a Byproduct, Coproduct or Joint Product as a Resultof Providing Water Service 10A-il Business Transactions with Related Parties i2A-12 Important Changes During the Year 14
F Financial SchedulesF-i Balance Sheet 16F-2 Statement of Income 19F-3 Statement of Retained Earnings 20F-4 Analysis of Retained Earnings (Accounts 214 — 215) 20F-5 Statement of Changes in Financial Position 22F-6 Utility Plant (Accounts 101 — 106) and Accumulated Depreciation and
Amortization (Accounts 108 — 110) 24F-7 Utility Plant Acquisition Adjustments (Accounts 114 — 115) 24F-B Utility Plant in Service (Accounts 101, 104, 106) 25F-9 Miscellaneous Plant Data (Accounts 102, 103, 108.2, 108.3, 110.2) 28F-b Construction Work in Progress and Completed Construction Not Classified(Account 105 — 106) 29F-il Accumulated Depreciation of Utility Plant in Service (Account 108.1) 30F-12 Annual Depreciation Charge 31F-13 Accumulated Amortization of Utility Plant in Service (Account 110.1) 32F-14 Nonutility Property (Account 121) 33F-15 Accumulated Depreciation and Amortization of Nonutility Property (Account 122) 33F-16 Investments (Accounts 123, 124, 125, 135) 34F-17 Special Funds (Accounts 126 — 128) 36F-18 Special Deposits (Accounts 132 — 133) 36F-19 Notes and Accounts Receivable (Accounts 141, 142, 143, 144) 37F-20 Accumulated Provision for Uncollectible Accounts-CR (Account 143) 37F-21 Receivables from Associated Companies (Accountsl45, 146) 38F-22 Materials and Supplies (Accounts 151 — 153) 39F-23 Prepayments — Other (Accounts 162) 39F-24 Other Current and Accrued Assets (Accounts 171 — 174) 40F-25 Unamortized Debt Discount, Premium and Expense (Accounts 181, 251) 41F-26 Extraordinary Property Losses (Account 182) 42F-27 Preliminary Survey and Investigation Charges (Account 183) 43F-28 Miscellaneous Deferred Debits (Account 186) 44F-29 Research and Development Activities (Account 187) 45F-30 Accumulated Deferred Income Taxes (Account 190) 46F-31 Capital Stock and Premium on Cpal Stock (çcounts 201, 204 and 207) 47
Annual Report of Pennichuck East Utility, Inc. Year Ended December31, 2015
Schedule No. Title of Schedule PageF-32 Capital Stock Subscribed, Capital Stock Liability for Conversion and Installments
Received on Capital Stock (Accounts 202, 205, 203, 206, 208) 48F-33 Other Paid-in Capital (Accounts 209-211) 49F-34 Discount on Capital Stock and Capital Stock Expense (Accounts 212 and 213) 50F-35 Long Term Debt (Accounts 221, 222, 223 and 224) 51F-36 Notes Payable (Account 232) 52F-37 Payables to Associated Companies (Accounts 233 and 234) 53F-38 Accrued and Prepaid Taxes (Accounts 236 and 163) 54F-39 Other Current and Accrued Liabilities (Accounts 239 — 241) 55F-40 Customer Advances for Construction (Account 252) 56F-41 Other Deferred Credits (Account 253) 56F-42 Accumulated Deferred Investment Tax Credit (Account 255) 57F-43 Investment Tax Credits Generated and Utilized 58F-44 Operating Reserves (Accounts 261, 262, 263, 265) 60F-45 Accumulated Deferred Income Taxes (Accounts 281, 282, 283) 62F-46 Contributions in Aid of Construction (Account 271) 64F-46.J. Accumulated Amortization of C.I.A.C. (Account 272) 64F-46.2 Additions to C.I.A.C. from Main Extensions and Customer Connection Charges 65F-46.3 Additions to C.I.A.C. from All Developers or Contractors Agreements 66F-46.4 Amortization of Contributions in Aid of Construction (Account 405) 67F-47 Operating Revenues (Account 400) 68F-48 Operation and Maintenance Expense (Account 401) 70F-49 Amortization of Utility Plant Acquisition Adjustment (Account 406) and
Amortization Expense — Other (Account 407) 74F-50 Taxes Charged During Year (Accounts 408 and 409) 75F-51 Income from Utility Plan Leased to Others (Account 413) 76F-52 Gains or Losses on Disposition of Property (Account 414) 77F-53 Income from Merchandising, Jobbing, and Contract Work (Accounts 415 and 416) 78F-54 Other Income and Deduction Accounts Analysis (Accounts 419, 421 and 426) 79F-55 Extraordinary Items (Accounts 433 and 434) 80F-56 Reconciliation of Reported Net Income with Taxable Income for
Federal Income Taxes 81F-57 Donations and Gifts 82F-58 Distribution of Salaries and Wages 83
S Statistical SchedulesS-i Revenues by Rates 84S-2 Water Produced and Purchased 85S-3 Surface Supplies, Springs, Other Sources 85S-4 Water Treatment Facilities 86S-5 Wells 86S-6 Pumps Stations 87S-7 Tanks, Standpipes, Reservoirs 88S-8 Active Services, Meters and Hydrants During Year 88S-9 Number and Type of Customers 88S-b Transmission and_Distribution Mains 89
A-i GENERAL INSTRUCTIONS
This form of Annual Report is for the use of water companies operating in the State of NewHampshire.
1. This Annual Report Form shall be filed with the New Hampshire Public Utilities Commission,8 Old Suncook Road, Concord, New Hampshire 03301-5185, on or before March 31 of eachyear, in accordance with the requirements of New Hampshire RSA 3 74:13 Form of Accountsand Records.
2. The word “Respondent” whenever used in this report, means the person, firm, association orcorporation in whose behalf the report is filed.
3. The report should be typed or a computer facsimile report will be accepted if submitted onstandard size (8 ‘/2 x 11) paper. All dollar amounts should be reported to the nearest wholedollar. All entries should be legible and in permanent form.
4. Unless otherwise indicated, the information required in the Annual Report shall be takenfrom the accounts and other records prescribed in PART Puc 610 and the definitions andinstructions contained therein shall also apply to this report whenever applicable.
5. Instructions should be carefully observed and each question should be answered fully andaccurately whether or not it has been answered in a previous Annual Report. If the word “No”or “None” truly and completely states the fact, it should be used to answer any particularinquiry or any portion thereof. If any schedule or inquiry is inapplicable to the respondent,the words “Not Applicable” or “n/a” should be used to answer.
6. Entries of a contrary or opposite character (such as decreases reported in a column providingfor both increases and decreases) should be enclosed in parentheses.
7. Wherever schedules call for comparisons of figures of a previous year, the figures reportedmust be based upon those shown by the Annual Report of the previous year, or anappropriate narrative explanation given and submitted as an attachment to the AnnualReport.
8. Attachments and additional schedules inserted for the purpose of further explanation ofaccounts or schedules should be made on durable paper conforming to this form in size andwidth of margin. The inserts should be securely bound in the report. Inserts should bear thename of the Respondent, the applicable year of the report, the schedule numbers and titlesof the schedules to which they pertain.
9. All accounting items and phrases used in this Annual Report are to be interpreted inaccordance with PART Puc 610 Uniform System of Accounts for Water Utilities prescribed bythis Commission.
10. If the Respondent makes a report for a period less than a calendar year, the beginillng andthe end of the period covered must be clearly stated on the front cover and throughout thereport where the year or period is required to be stated.
11. Whenever schedules request Current Year End Balance and Previous Year End Balance, thefigures reported are based on fiscal year and general ledger account balances.
12. Increases over 10% from preceding year are to be explained in a letter.
-1—
A-2 IDENTITY OF RESPONDENT
L Give the exact name under which the utility does business: PENNICHIJCK EAST UTILITY, INC.
2. Full name of any other utility acquired during the year and date of acquisition: None
3. Location of principal office: 25 Manchester Street, Merrimack, NH 03054
4. State whether utility is a corporation, joint stock association, a firm or partnership or anindividual: Corporation
5. If a corporation or association, give date of incorporation, State under whose lawsincorporated, and whether incorporated under special act or general law: IncorporatedJanuary 20th, 1998 in the State of New Hampshire
6. If incorporated under special act, give chapter and session date: N/A
7. Give date when company was originally organized and date of any reorganization: Same asdate of incorporation
8. Name and addresses of principal offices of any corporations, trusts or associations owning,controlling or operating Respondent: Pennichuck Corporation, 25 Manchester Street,Merrimack, NH 03054
9. Names and addresses of principal offices of any corporations, trusts or associations owned,controlled or operated by Respondent: N/A
10. Date when Respondent first began to operate as a utility*: Same as date of incorporation
11. If the Respondent is engaged in any business not related to utifity operation, giveparticulars: N/A
12. If the status of the Respondent has changed during the year in respect to any of thestatements made above, give particulars, including dates: N/A
13. If the utility is a foreign corporation which operated in New Hampshire prior to June 1, 1911,give date on which permission was granted to operate under N.H. Rev. Stat. Ann. 374:2 5,Exceptions and N.H. Rev. Stat. Ann. 374:26 Permission.
* If engaged in operation of utilities of more than one type, give dates for each.-2-
State of New Hampshire
A-3 OATHANNUAL REPORT
of
PENNICHUCK FAST UTILITY, INC.
TO THE
STATE OF NEW HAMPSHIRE
PUBLIC UTILITIES COMMISSION
For the year ended December 31
2015
County of
We, the undersigned,
Hiisborough
Larry D. Goodhue
ss,
and Donald L. Ware of thePennichuck East Utility, Inc. utility, on our oath do severally say that the foregoing reporthas been prepared, under our direction, from the original books, papers and records ofsaid utility, that we have carefully examined the same, and declare the same to be acomplete and correct statement o the business and affairs of said utility, in respect to eachand every matter and thing therein set forth to the best of our knowledge, information andbelief; and that the accounts and figures contained in the foregoing report embrace all ofthe financial operations of said utility during the period for which said report is made.
Larry D. Goodhue - Chief Executive Officer(or other chef officer)
Donald L. Ware Q,.igJJ. Chief Operating Officer(or other officer in charge of the accounts)
Subscribed and sworn to before me this
30th Day of March 2016
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,
-7-
Annu
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Report
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1,
2015
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ious
1,39
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2.00
1394,0
72.0
02 3 4 5 6 7 8 9 10 11
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tals
1,39
4,07
2.00
-1394,0
72.0
0$
Have
co
pie
so
fal
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or
ag
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ibute
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ccount
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ense
1,3
94,0
72.0
013 15 16 17 18 19 22 24
Tota
l1,3
94,0
72.0
0
-8-
Annual
Report
of
Pen
nich
uck
East
Uti
lity
,Inc.
Year
En
ded
Decem
ber
31,
20
15
A-9
AF
FIL
IAT
ION
OF
OF
FIC
ER
SA
ND
DIR
EC
TO
RS
Fo
rea
chof
the
offi
cial
sli
sted
onS
ched
ule
A-3
Oat
h,
list
the
pri
nci
pal
occ
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or
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nes
saf
fili
atio
nif
oth
erth
anli
sted
onS
ched
ule
A-3
Oat
h,
and
all
affi
liat
ion
sor
connec
tions
with
any
oth
erbusi
ness
or
finan
cial
org
aniz
atio
ns,
firm
s,o
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or
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fun
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tP
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Acti
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am
eand
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usiness
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ve
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ater
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Chie
fO
per
atin
gO
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enn
ich
uck
Co
rp.
13 14 15 16 17 18 19 20
21 22
23
24
25
26
27
(a)
Lar
ryG
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lds
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thre
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Tre
asur
er
-9-
Ann
ual
Rep
ort
ofP
enn
ich
uck
Eas
tU
tility
,In
c.Y
ear
En
ded
Dec
emb
er31
.20
15
A-I
DB
US
INE
SS
ES
WH
ICH
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EA
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RO
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OD
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RE
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LT
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ING
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E
Com
plet
eth
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ater
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ICE
.T
his
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ldin
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ires
the
use
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ility
land
and
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litie
s.T
his
wou
ldno
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clud
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yb
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rw
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oper
lyin
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Acc
ount
121-
Non
utili
tyP
rope
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alon
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ated
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and
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ated
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ityal
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Ass
ets
Rev
enues
Expen
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Lin
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ook
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Acc
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nt
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Acc
ount
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rS
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cted
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ets
Nu
mb
erG
ener
ated
Num
ber
Incu
rred
Num
ber
2N
ON
E3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
-10-
THIS PAGE LEFT BLANK INTENTIONALLY
—11—
Ann
ual
Rep
ort
ofP
enni
chuc
lcE
ast
Util
ity,
Inc.
Yea
rE
nded
Dec
ember
31.
2015
A-I
lB
US
INE
SS
TR
AN
SAC
TIO
NS
WIT
HR
EL
AT
ED
PA
RT
IES
Lis
tea
chco
ntra
ct,
agre
emen
t,or
othe
rbu
sine
sstr
ansa
ctio
nex
ceed
ing
acu
mul
ativ
eam
ount
of$5
00in
any
one
year
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espo
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tan
da
busi
ness
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,fir
m,
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pna
med
onS
ched
ule
43,
Oat
h,id
entif
ying
the
part
ies,
amou
nts,
dat
esan
dpr
oduc
t,as
set
orse
rvic
ein
volv
ed.
PA
RT
1-S
ER
VIC
ES
AN
DP
RO
DU
CT
SR
EC
EIV
ED
OR
PR
OV
IDE
D
Lis
tal
ltr
ansa
ctio
nsin
volv
ing
serv
ices
and
prod
ucts
rece
ived
orpr
ovid
ed.
Thi
sw
ould
incl
ude
man
agem
ent,
lega
lan
dac
coun
ting
serv
ices
;co
mpu
ter
serv
ices
;en
gine
erin
g&
cons
truc
tion
serv
ices
;re
pair
ing
and
serv
icin
gof
equi
pmen
t;m
ater
ial
and
supp
lies
furn
ishe
d;le
asin
gof
stru
ctur
es,
land
and
equi
pmen
t;al
lre
ntal
tran
sact
ions
;sa
le,
purc
hase
ortr
ansf
erof
vari
ous
prod
ucts
.
Ann
ual
Ch
arg
esL
ine
Des
crip
tion
ofS
ervic
eC
ontr
act
orA
gre
emen
t(P
)urc
has
edor
No.
Nam
eof
Co
mp
any
orR
elat
edP
arty
and
/or
Nam
eof
Pro
duct
Eff
ecti
veD
ates
(S)
old
Am
ount
2 3 4 5N
ON
E6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
-12-
An
nu
alR
eport
ofP
ennic
huck
Eas
tU
tility
, Inc
.Y
ear
En
ded
Dec
emb
er31
,2
01
5
A-I
lB
US
INE
SS
TR
AN
SA
CT
ION
SW
ITH
RE
LA
TE
DP
AR
TIE
SP
AR
TII
-S
AL
E,
PU
RC
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SE
AN
DT
RA
NS
FE
RO
FA
SS
ET
S
Lis
tal
ltr
ansa
ctio
nsre
lati
ngto
the
purc
hase
,sa
leor
tran
sfer
ofas
sets
.E
xam
ples
oftr
ansa
ctio
nty
pes
incl
ude:
(1)
purc
hase
,sa
leor
tran
sfer
ofeq
uipm
ent,
(2)
purc
hase
,sa
leor
tran
sfer
ofla
ndan
dst
ruct
ures
,(3
)pu
rcha
se,
sale
ortr
ansf
erof
secu
riti
es,
(4)
nonc
ash
tran
sfer
sof
asse
ts,
(5)
nonc
ash
divi
dend
sot
her
than
stoc
kdi
vide
nds,
(6)
wri
teo
ffof
bad
debt
sor
loan
s.
Col
umna
rin
stru
ctio
nsar
eas
follo
ws:
(a)
Ent
erna
me
ofre
late
dpa
rty
orco
mpa
ny.
(b)
Des
crib
eth
ety
peof
asse
tspu
rcha
sed,
sold
ortr
ansf
erre
d.(c
)E
nter
the
tota
lre
ceiv
edor
paid
.In
dica
tepu
rcha
sew
ith“P
and
sale
with
“S”.
(d)
Ent
erth
ene
tbo
okco
stfo
rea
chite
mre
port
ed.
(e)
Ent
erth
ene
tpr
ofit
orlo
ssfo
rea
chite
m(c
olum
n(c
)-
colu
mn
(d))
.(f)
Ent
erth
efa
irm
arke
tva
lue
for
each
item
repo
rted
.In
spac
ebe
low
orin
asu
pple
men
tal
sche
dule
,de
scri
beth
eba
sis
used
toca
lcul
ate
fair
mar
ket
valu
e.
Lin
eN
ame
ofC
om
pan
yor
Rel
ated
Par
tyD
escr
ipti
on
ofit
ems
Sal
eor
Purc
has
eP
rice
Net
Boo
kV
alue
Gai
no
rL
oss
Fai
rM
arke
tV
alue
No.
(a)
(b)
(c)
(d)
(e)
(f)
I 2N
ON
E3 4 5 6 7 8 9 10 11 12
-13-
Annual Report of Pennichuck East Utility, Inc. Year Ended December 31, 2015
A-12 IMPORTANT CHANGES DURING THE YEAR
Give concise answers to each of the following, numbering them in accordance with the inquiries. Eachinquiry should be answered. If “none’ or “not applicable” state that fact as a response. If informationwhich answers an inquiry is given elsewhere in the report. reference to the schedule in which it appearswill be sufficient.
1. Changes in and important additions to franchise rights: Describe the actual consideration giventherefore and state from whom the franchise rights were acquired. If acquired without the paymentof consideration, state that fact. In October of 2014 the Company acquired the franchise rights to theHooksett Rest Stopa in Hooksett NH. This frachise acquisition was approved in DWI4-174. The franchise toserve the Hooksett Rest Stops was acquired from Hooksett Village Water Precinct with no payment given theprecinct for this franchise acq.
2. Acquisition of ownership in other companies: reorganization, merger, or consolidation with othercompanies: give names of companies involved, particulars concerning the transactions, and reference to Commission authorization. NONE
3. Brief description of source of supply, pumping, treatment, and transmission and distribution plantunder constwction at end of year. CWIP SCHEDULE F-b, PAGE 29
4. Brief description of source of supply, pumping, treatment, and transmission and distribution plant,operation of which was begun during the year. SEE ATTACHED ADDITIONS
5. Extensions of system (mains and service) to new franchise areas under construction at end of year.NONE
6. Extensions of the system (mains and service) put into operation during the year.SEE ATTACHED ADDITIONS
7. Completed plant purchased, leased, sold or dismantled: Specifying items, parties, and dates, andalso reference to NHPUC docket number under which authority was given to acquire, lease, or sell.For purchase and sale of completed plants, specify the date on which deed was executed.NONE
8. Statement of important units of plant and equipment installed or permanently withdrawn from service during the year, not covered by inquiries 3 to 7 preceding.SEE ATTACHED RETIREMENTS
9. Changes in articles of incorporation or amendments to charter: Explain the nature and purpose ofsuch changes or amendments. NONE
10. State briefly the status of any materially important legal proceedings pending at the end of the year,and the results of any such proceedings culminated during the year. NONE
11. Obligation incurred or assumed by respondent as guarantor for the performance by another of anyagreement or obligation, excluding ordinary commercial paper maturing on demand or not later thanone year after date of issue: State on behalf of whom the obligation was assumed and amount of theobligation. Give reference to Commission authorization if any was required.Order 25,696 approved a permanent increase of 9.91% and a step increase of 1.62% with a revenue impact ofapproximately $587,890 and $95,977 respectively.
12. Estimated increase or decrease in annual revenues due to important rate changes: State effectivedate and approximate amount of increase or decrease for each revenue classification and the number of customers affected. NONE
13. State the annual effect of each important change in wage scales. Include also the effective date andthe portion applicable to operations. In November 2015, Pennichuck East Utility, Inc. entered into a contractwith the Steelworkers Union with a 2.5% wage increase effective 11112016 and a 3.2% wage increase effective 11112017.
14. All other important financial changes, including the dates purposes of all investment advancesmade during the year to or from an associated company. NONE
15. Describe briefly any materially important transaction of the respondent not disclosed elsewhere inthis report in which an officer, director, security holder, voting trustee, associated company or knownassociate of any of these persons was a party or in which any person had a material interest.NONE
-14-
THIS PAGE LEFT BLANK INTENTIONALLY
-15-
Annual Report of Pennichuck East Utility, Inc. Year Ended December 31, 2015
UTILITY PLANTUtility Plant (101-1 06)Less: Accumulated Depr. and Amort. (108-110)Net PlantUtility Plant Acquisition Adj. (Net) (114-115)Total Net Utility Plant
OTHER PROPERTY AND INVESTMENTSNonutility Property (121)Less: Accumulated Depr. and Amort. (122)Net Nonutility ProperlyInvestment in Associated Companies (123)Utility Investments (124)Other InvestmentsSpecial Funds(126-128)Total Other Property & Investments
CURRENT AND ACCRUED ASSETSCash (131)Special Deposits (132)Other Special Deposits (133)Working Funds (134)Temporary Cash Investments (135)Accounts and Notes Receivable-Net (141-144)Accounts Receivable from Assoc. Co. (145)Notes Receivable from Assoc. Co. (146)Materials and Supplies (151-153)Stores Expense (161)Prepayments-Other (162)Prepaid Taxes (163)Interest and Dividends Receivable (171)Rents Receivable (172)Accrued Utility Revenues (173)Misc. Current and Accrued Assets (174)Total Current and Accrued Assets
DEFERRED DEBITSUnamortized Debt Discount & Expense (181)Extraordinary Property Losses (182)Prelim. Survey & Investigation Charges (183)Clearing Accounts (184)Temporary Facilities (185)Miscellaneous Deferred Debits (186)Research & Development Expenditures (187)Accumulated Deferred Income Taxes (190)Total Deferred Debits
TOTAL ASSETS AND OTHER DEBITS
Fl - BALANCE SHEETASSETS AND ITHER DEBITS
F-14F-i 5
F-i 6F-i6F-i 6F-i 7
F-i 8F-i 8
F-i6F-i 9F-2iF-2iF-22
F-23F-38F-24F-24F-24F-24
F-25F-26F-27
F-28F-29F-30
— Current Previous IncreaseRef Year End Year End orLine Account Title (Number) Sch. Balance Balance (Decrease)No. (a) (b) (C) (d) (e)
F-6F-6
F-7
$ c 000 $ 52.826.72i.65 S 3.173.146.132345
6789iii21314
1617i81920212223242526272829303132
323334353637383940
$ 11,328:866 $ 10:933,653.85 $ 395,2i2.32$ 44,67i,002 $ 41,893,067.80 $ 2,777,933.81$ (5,993,998) $ (6,278,489.13) $ 284,490.77$ 38,677,003 $ 35,614,578.67 $ 3,062,424.58
$$______
$ -$$SSS
S -$ -$
S -$ -$
$ 39,170 $ 39,170.00 $ -
$ -S5 386,845 $ 385,991.41 $ 853.21
5 - $ 32,517.91 $ (32,517.91)
5 18,463 $ 23,336.90 $ (4,873.65)5 289,716 $ 229,464.19 $ 60,252.22
$ 504,706 $ 665,858.00 $ (i61,i52.07)
5 1,238,900 $ i,376,338.4i $ (137,438.20)
5 223,595 $ i99,i09.3i $ 24,486.15SS
5 -s -sS
5 8,764,716 $ 9,048,726.19 $ (284,010.27)S -S
5 8,988,311 $ 9,247,835.50 $ (259,524.12)$ 48,904,215 $ 46,238,752.58 $ 2,665,462.26
-16-
Annual Report of Pennichuck East Utility. Inc. Year Ended December31, 2015
EQUITY CAPITALCommon Stock Issued (201)Preferred Stock Issued (204)Capital Stock Subscribed (202,205)Stock Liability for Conversion (203, 206)Premium on Capital Stock (207)Installments Received On Capital Stock (208)Other Paid-In Capital (209,211)Discount on Capital Stock (212)Capital Stock Expense(213)Retained Earnings (214-215)Reacquired Capital Stock (216)Total Equity Capital
LONG TERM DEBT
F-I BALANCE SHEETEQUITY CAPITAL AND LIABILITIES
Bonds (221)Reacquired Bonds (222)Advances from Associated Companies (223)Other Long-Term Debt (224)Total Long-Term DebtCURRENT AND ACCRUED LIABILITIESAccounts Payable (231)Notes Payable (232)Accounts Payable to Associated Co. (233)Notes Payable to Associated Co. (234)Customer Deposits (235)Accrued Taxes (236)Accrued Interest (237)Accrued Dividends (238)Matured Long-Term Debt (239)Matured Interest (240)Misc. Current and Accrued Liabilities (241)Total Current and Accrued Liabilities
DEFERRED CREDITSUnamortized Premium on Debt (251)Advances for Construction (252)Other Deferred Credits (253)Accumulated Deferred InvestmentTax Credits (255)Accumulated Deferred Income Taxes:Accelerated Amortization (281)Liberalized Depreciation (282)Other (283)Total Deferred Credits
OPERATING RESERVESProperty Insurance Reserve (261)Injuries and Damages Reserve (262)Pensions and Benefits Reserves (263)Miscellaneous Operating Reserves (265)Total Operating Reserves
CONTRIBUTIONS IN AID OF CONSTRUCTIONContributions In Aid of Construction (271)Accumulated Amortization of C.I.A.C. (272)Total Net C.I.A.C.
TOTAL EQUITY CAPITAL AND LIABILITIES
F-31F-31F-32F-32F-31F-32
F-35F-35F-35F-35
F-36F-37F-37
F-38
F-39F-39F-39
F-25F-40F-41
F-42
F-45F-45F-45
F-44F-44F-44F-44
F-46F-46
Current Year Previous Year Increase orLine Account Title (Number) Sch. End Balance End Balance DecreaseNo. (a) (b) (c) (d) (e)
F-33F-34F-34F-3F-31
$ 100 $ 100.00 $ -
$ 13,560,963 $ 13,990,651.72 $ (429,689.12)
$ 128,854 $ 138,852.15 $ (9,997.69)
23456789
101112
1314151617
181920212223242526272829
30313233
3435363738
3940414243
44454646
$ 13,689,917 $ 14,129,603.87 $ (439,686.81)
$ 13,537,311 $ 11,760,723.79 $ 1,776,586.80
$ 5,799,592 $ 6,294,441.56 $ (494,849.25)$ 548,166 $ 583,092.00 $ (34,926.00)$ 19,885,069 $ 18,638,257.35 $ 1,246,811.55
$ 254,455 $ 284,584.21 $ (30,129.66)$ - $
S - $ -$S - $ -$S 27,637 $ 19,026.48 $ 8610.44
$ - $
$ 131,556 $ 265,196.13 $ (133,640.34$ 413,647 $ 568,806.82 $ (155,159.56’
$ - $ -SS - $ -$
$ 4,476,766 $ 4,027,861.84 $ 448,904.405 4,476,766 $ 4,027,861.84 $ 448,904.40
S - $ -$ -
$ 12,442,146 $ 10,657,934.76 $ 1,784,211.49$ (2,003,331) $ (1,783,712.06) $ (219,618.55)$ 10,438,816 $ 8,874,222.70 $ 1,564,592.94
48,U4,215 $ 2,655 452 .52
-17-
Annual Report of Pennichuck East Utility, Inc. Year Ended December 31, 2015
Class A or B Utility
NOTES TO BALANCE SHEET (F-I)
1. The space below is proveded for important notes regarding the balance sheet and or any account thereof.
2. Furnish particulars as to any significant contigent assets or liabilities existing at end of yearm including brief explanation of anyaction initiated by the Internal Revenue Service involving possible assessment of additional income taxes of material amount or ofa claim for refund of income taxes of a material amount initiated by the utility. Give also a brief explanation of any dividends in arrearson a cumulative preferred stock.
3. Give a concise explanation of any retained earnings restriction and state the amount of retained earnings affected by such restriction.
4. If the notes to balance sheet relating to the respondent company appearing in the annual report to the stockholders are applicable
in every respect and furnish the data required by Instructions 2 and 3 above, such notes may be attached hereto.
NONE
-18-
Annual Report of Pennichuck East Utility, Inc. Year Ended December 31, 2015
UTILi i , ijr? I
Operating Revenues(400)Operating Expenses:Operating and Maintenance Expense (401)Depreciation Expense (403)Amortization of Contribution in Aid ofConstruction (405)Amortization of Utility Plant AcquisitionAdjustment (406)Amortization Expense-Other (407)Taxes Other Than Income (408.1-408.13)Income Taxes (409.1, 410.1, 411.1, 4121)Total Operating ExpensesNet Operating Income (Loss)Income From Utility Plant Leased toOthers (413)Gains(Losses) From Disposition ofUtility Property (414)Net Water Utility Operating Income
OTHER INCOME AND DEDUCTIONSRevenues From Merchandising, Jobbing andContract Work (415)Costs and Expenses of Merchandising,Jobbing and Contract Work (416)Equity in Earnings of SubsidiaryCompanies (418)Interest and Dividend Income (419)Allow, for funds Used DuringConstruction (420)Nonutility Income (421)Gains (Losses) From DispositionNonutility Property (422)Miscellaneous Nonutility Expenses (426)Total Other Income and Deductions
TAXES APPLICABLE TO OTHER INCOMETaxes Other Than Income (408.2)Income Taxes (409.2, 410.2, 411.2,412.2, 412.3)Total Taxes Applicable To Other Income
INTEREST EXPENSEInterest Expense (427)Amortization of Debt Discount &Expense (428)Amortization of Premium on Debt (429)Total Interest ExpenseIncome Before Extraordinary Items
EXTRAORDINARY ITEMSExtraordinary Income (433)Extraordinary Deductions (434)Income Taxes, Extraordinary Items (409.3)Net Extraordinary Items
NET INCOME (LOSS)
F-2 STATEMENT OF INCOME
Current Year Previous Year Increase orLine Account Title (Number) Sch. End Balance End Balance DecreaseNo. (a) (b) (c) (d) (e)
F-47 $ 7,229,165 $ 6,991,711.07 237,45412345
6
789101112
13
14
15
16
17
1819
2021
2223
2425
26
2728
293031
32333435
F-48F-i 2
F-46.4
F-49F-49F-50
F-51
F-52
F-53
F-53
F-54
F-54
F-54
F-50
F-35
F-25F-25
F-55F-55F-50
$ 4,257,508 $ 4,060,631.40 196,877$ 1,183,920 $ 1,110,588.30 73,332
$ (217,198) $ (196,614.11) (20,584)
$ (213,112) $ (218,016.98) 4,905$ 246,736 $ 247,618.18 (882)$ 1109,940 $ 922,129.15 187,811$ 214,054 $ 309,366.13 (95,313)S 6,581,848 $ 6,235,702.07 346,146$ 647,317 $ 756,009.00 (108,692)
$ 20,856 $ 15,584.04 5,272$ 668,173 $ 771,593.04 (103,420)
$ -$
S -$ -
$ 27,142 $ 7,411.00 19,7315 (8,446) $ - (8,446)
5 - $ (395.91) 396$ 18,696 $ 7,015.09 11,681
$ -$
$ 543,515 $ 488,722.29 54,793
$ 14,500 $ 13,375.64 1,124
$ 558,015 $ 502,097.93 55,917$ 128,854 $ 276,510.20 (147,656)
$ -$-
S 128,854 $ 276,51u.zu (14(,bb)
-19-
Annual Report of Pennichuck East Utility, Inc. Year Ended December 31, 2015
F-3 STATEMENT OF RETAINED EARNINGS
Current Year Previous Year Increase orLine Account Title (Number) End Balance End Balance DecreaseNo. (a) (b) (C) (d)1 Unappropriated Retained Earnings (Beg of Period) (215) $ 138852 $ (137,658.05 $ 276,510.202 Balance Transferred from Income (435) $ 128854 $ 276,510.20 $ (147,655.74)3 Appropriations of Retained Earnings (436)$4 Dividends Declared-Preferred Stock (437)$5 Dividends Declared-Common Stock (438) $ (138,852) $
- $ (138,852.15)6 Adjustments to Retained Earnings (439) (1) $- $
- $7 Net Change to Unappropriated Retained Earnings $ (9,998) $ 276,510.20 $ (286,507.89)8 Unappropriated Retained Earnings (end of period) (215) $ 128,854 $ 138,852.15 $ (9,997.69)9 Appropriated Retained Earnings (214) $- $
-10 Total Retained Earnings (214,215) $ 128,854 $ 138,852.15 $ (9,997.69)Notes:
F-4 ANALYSIS OF RETAINED EARNINGS (ACCOUNTS 214, 215)Line Item AmountNo. (a) (b)UNAPPROPRIATED RETAINED EARNINGS (ACCOUNT 215)
1. Report in detail the items included in the following accounts during the year: 436,Appropriations of Retained Earnings; 439, Adjustments to Retained Earnings.2. Show separately the income tax effect of items shown in account 439, Adjustments toRetained Earnings.
INIA2
3456789
101112131415
APPROPRIATED RETAINED EARNINGS (Account 214)State Balance and purpose of each appropriated Retained Earnings amount at end of yearand give accounting entries for any applications of Appropriated Retained Earnings duringthe year.
1617181920 Balance-end of year
-20-
Annual Report of Pennichuck East Utility, Inc. Year Ended December 31, 2015
NOTES TO STATEMENTS OF INCOME (F-2) AND RETAINED EARNINGS (F.3)
1. The space below is provided for important notes regarding the Statements of Income and Retained Earnings or any account thereof.2. Give concise explanations concerning unsettled rate proceedings where a contingency exists that refunds of a material amount mayneed to be made to the utility customers or which may result in a material refund to the utility with respect to water purchases. Statefor each year affected the gross revenues or costs to which the contingency relates and the tax effects together with an explanationof the major factors which affect the rights of the utility to retain such revenues or recover amounts paid with respect to waterpurchases.
3. Give concise explanations concerning significant amounts of any refunds made or received during the year resulting from settlementof any rate proceeding affecting revenues received or costs incurred for water purchases. State the accounting treatment accordedsuch refunds and furnish the necessary particulars including income tax effects, so that corrections of prior Income and RetainedEarnings Statements and Balance Sheets may be made if needed or furnish amended financial statements if that be deemed moreappropriate by the utility.
4. Other important notes concerning the Statements of Income and Retained Earnings. If any such notes appearing in the report tostockholders are applicable they may be attached hereto.5. If liberalized tax depreciation is being used in the determination of taxes payable and the resultant benefits are being flowed through
the income statement, disclose in the following space the amount of the difference between taxes payable when using the liberalizeddepreciation method and taxes payable when using the straight-line depreciation method.$__________________6. Give below a concise explanation of only those changes in accounting methods made during the year which had an effect on net
income, including the basis of allocations and apportionments from those used in the preceding year. Also, give the approximatedollar effect of such chanoes.
NONE
-21-
Annual Report of Pennichuck East Utility, Inc. Year Ended December31, 2015
F-5 STATEMENT OF CHANGES OF FINANCIAL POSITION
Current Year Prior YearLine Sources of FundsNo. (a) (b) (c)
1 Internal Sources:2 Income Before Extraordinary Items $ 128,854 $ 276,510.203 Charges (Credits) To Income Not Requiring Funds:4 Depreciation $ 1,183,920 $ 1,110,588.305 Amortization of $ (169,074) $ (153,637.27)6 Deferred Income Taxes and Investment Tax Credits (Net) $ 448,904 $ 184,261.777 Other (Net) - Def Gain on LT Borrowing $ - $ -
8 Capitalized Allowance For Funds Used During Construction $ (27,142) $ (7,411.00)9 Total From Internal Sources Exclusive of Extraordinary Items $ 1,565,463 $ 1,410,312.00
10 Extraordinary Items-Net of Income Taxes (A)11 Total From Internal Sources $ 1,565,463 $ 1,410,312.0012 Less dividends-preferred13 -common $ (138,852’i $ -
14 Net From Internal Sources $ 1,704,315 $ 1,410,312.0015 EXTERNAL SOURCES:16 Long-term debt (B) (C) $ 1,776,587 $ 1,012,676.7317 Preferred Stock (C)18 Common Stock (C) $ - $ -
19 Net Increase In Short Term Debt (D) - Intercompany Advance $ - $ -
20 Other (Net) Proceeds from Trusteed Bonds $ - $ -
21 DRIP. - Parent Company Equity Transfer22 Total From External Sources $ 1,776,587 $ 1,012,676.7323 Other Sources (E)- C.I.A.C. $ 29,571 $ 30,621.4824 Net Decrease In Working Capital Excluding short-term Debt $ 238,461 $ 238,460.3125 Other26 Total Financial Resources Provided $ 3,748,934 $ 2,692,070.52
INSTRUCTIONS TO SCHEDULE F-5
1. This statement is not restricted to those items which are noncurrent in nature. It is intended that this statement be flexibleenough in nature so that latitude can be given, under the classification of “Other”, to allow for disclosure of all significantchanges and transactions, whether they are within or without the current asset and liability groups.
2. If the notes to the funds statement in the respondent’s annual report to stockholders are applicable in every respect to thisstatement, such notes should be attached hereto.
3. Under “Other” specify significant amounts and group others.4. enter the current year covered by this annual report in column (b), and the year prior to this report in column (c).5. Codes:
(A) Any difference between the amount shown for net extraordinary items for the current year in this statement and thatshown on schedule F-2, line 35 of this report should be explained in detail below.
(B) Bonds, debentures and other long-term debt(C) Net proceeds and payments.(D) Include commercial paper.(E) Such as net increase or decrease in working capital excluding short-term debt, purchase or sale of other non-current
assets, investments in and advances to and from associated companies and subsidiaries, and all other items not providedfor elsewhere.
(F) Gross additions to common utility plant should be allocated to the applicable utility departments.6. Clarifications and explanations should be listed on the following page.
-22-
Annual Report of Pennichuck East Utility, Inc. Year Ended December 31, 2015
F-5 STATEMENT OF CHANGES IN FINANCIAL POSITION (CONTINUED)
Current Year Prior Year
Line Application of FundsNo. (a) (b) (c)
27 Construction and Plant Expenditures (md. land)28 Gross Additions $ 3,173146 $ 2,917,320.19
29 Water Plant30 Non utility Plant - CWIP31 Other - Deferred Accounts - Org Exp and Fran Fees32 TotaiGrossAdditions $ 3,173,146 $ 2,917,320.19
33 Less: Capitalized Allowance for Funds Used During Construction $ (27,142) $ (7,411.00)
34 Total Construction and Plant Expenditures $ 3,200,288 $ 2,924,731.19
35 Retirement of Debt and Securities:36 Long-Term Debt (B) (C) $ - $ -
37 Preferred Stock (C)38 Redemption of Short Term Debt (D)39 Net Decrease in Short Term Debt(D) $ 494,849 $ (1,161,172.67)
40 Other (Net) $ - $ -
41 Debt Issuance Costs $ - $ -
4243 Total Retirement of Debt and Securities44 Other Resources were used for(E) $ 494,849 $ (1,161,172.67)
45 Net Increase In Working Capital Excluding Short Term Debt $ 53,797 $ 928,512.00
46 OtherTotal Financial Resources Used $ 3,748,934 $ 2,692,070.52
NOTES TO SCHEDULE F-5
N/A
-23-
Annual Report of Pennichuck East Utility, Inc. Year Ended December 31, 2015
F-6 UTILITY PLANT (ACCOUNTS 101-1 06)AND ACCUMULATED DEPRECIATION AND AMORTIZATION
(ACCOUNTS 108-110)
Ref. Current Year Previous Year Increase orLine Account Sch. End Balance End Balance Decrease
No. (a) (b) (c) (d) (e)1 Plant Accounts:2 Utility Plant In Service-Accts. 301-348 (101) F-8 $ 55,852,676 $ 51,533,069.27 $ 4,319606.703 Utility Plant Leased to Others (102) F-94 Property Held for Future Use (103) F-9 $ 10,012 $ 10,011.96 $ -
5 Utility Plant Purchased or Sold (104) F-86 Construction Work In Progress (105) F-10 $ 137,180 $ 1,283,640.42 $ (1,146,460.57)7 Completed Construction Not Classified (106) F-b $ -
8 Total Utility Plant $ 55,999,868 $ 52,826,721.65 $ 3,173,146.139 Accumulated Depreciation & Amortization:
10 Accum. Depr-Utility Plant In Service (108.1) F-il $ 11,328,866 $ 10,933,653.85 $ 395,212.3211 Accum. Depr-Utility Plant Leased to
Others (108.2) F-912 Accum. Depr-Property Held For Future
Use (108.3) F-913 Accum. Amort-Utility Plant In Service (110.1) F-1314 Accum. Amort-Utility Plant Leased to
Others (110.2) F-915 Total Accumulated Depreciation & Amortization $ 11,328,866 $ 10,933,653.85 $ 395,212.3216 Net Plant — $ 44,671,002 $ 41,893,067.80 $ 2,777,933.81
F-7 UTILITY PLANT ACQUISITION ADJUSTMENTS (ACCOUNTS 114-115)
Report each acquisition adjustment and related accumulated amortization separately. For any acquisition adjustment approvedby the commission, include the Order Number.
Current Previous IncreaseYear End Year End or
Line Account Balance Balance DecreaseNo. (a) (c) (d) (e)
1 Acquisition Adjustments (114)-
2 Acquisition Adj. $ (9,820,410) $ (9,891,789.00) $ 71,379.1034 Misc. Investments $ - $ - $ -
5 $ -
6 Total Plant Acquisition Adjustments $ (9,820,410) $ (9,891,789.00) $ 71,379.107 AccumulatedAmortization(115) $ 3,826,412 $ 3,613,299.87 $ 213,111.678 Amortization Reserve $ - $ - $ -
9 $ -
10 $ -
11 $ -
12 Total Accumulated Amortization $ 3,826,412 $ 3,613,299.87 $ 213,111.6713 Net Acquisition Adjustments $ (5,993,998) $ (6,278,489.13) $ 284,490.77
-24-
Ann
ual
Reo
ort
ofP
ennic
huck
Eas
tU
tility
.In
c.Y
ear
End
edD
ecem
ber
31.
2015
F-B
UTI
LITY
PLA
NT
INSE
RV
ICE
(In
add
itio
nto
Acc
ount
101,
Util
ityP
lant
InS
ervi
ce,
this
sch
edu
lein
clu
des
Acc
ou
nt
104,
Util
ityP
lant
Pu
rch
ased
orS
old
and
Acc
oun
t10
6,C
ompl
eted
Const
ruc
tion
Not
Cla
ssif
ied)
1R
epor
tbe
low
the
orig
inal
cost
ofw
ater
plan
tin
serv
ice
acco
rdin
gto
pres
crib
edac
coun
ts.
2.do
not
incl
ude
asad
just
men
ts,
corr
ecti
ons
ofad
diti
ons
and
reti
rem
ents
for
the
curr
ent
orth
epr
eced
ing
year
.S
uch
item
ssh
ould
bein
clud
edin
colu
mn
(c)
or(d
)as
appr
opri
ate.
3.C
redi
tad
just
men
tsof
plan
tac
coun
tssh
ould
been
clos
edin
pare
nthe
ses
toin
dica
teth
ene
gati
veef
fect
ofsu
cham
ount
s.4.
Rec
lass
ific
atio
nor
tran
sfer
sw
ithin
utili
typl
ant
acco
unts
shou
ldbe
show
nin
colu
mn
(f).
Incl
ude
also
inco
lum
n(f)
the
addi
tion
orre
duct
ions
ofpr
imar
yac
coun
tcl
assi
fica
tion
sar
isin
gfr
omdi
stri
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amou
nts
initi
ally
reco
rded
inA
ccou
nt10
4U
tility
Pla
ntP
urch
ased
orso
ld.
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owin
gth
ecl
eara
nce
ofA
ccou
nt10
4,in
clud
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colu
mn
(c)
the
amou
nts
with
resp
ect
toac
cum
ulat
edpr
ovis
ion
for
depr
ecia
tion
,ac
quis
itio
nad
just
men
ts,
etc.
and
show
inco
lum
n(
only
the
offs
etto
the
debi
tsor
cred
its
dist
ribu
ted
inco
lum
n(f)
topr
imar
yac
coun
tcl
assi
fica
tion
s.N
ote
A:
Cla
ssA
and
Cla
ssB
utili
ties
asde
fine
din
USD
Afo
rW
ater
Util
ities
are
requ
ired
tosu
bdiv
ide
the
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coun
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tofu
nctio
nal
oper
atio
ns.
The
suba
ccou
nts
are
desi
gnat
edby
addi
nga
suff
ixof
one
deci
mal
plac
eto
the
thre
edi
git
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num
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The
func
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lop
erat
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the
wat
ersy
stem
alon
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ated
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ixar
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rans
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and
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5.
I
Bal
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atB
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leY
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Add
itio
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Yea
rN
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.12
301
Org
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--
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20,1
2169
,878
433
9O
ther
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-
5T
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--
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,393
--
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830
4S
truc
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prov
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646,
311
521,
624
128,
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-1,
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721
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ther
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23T
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lant
1,30
4,47
417
1,72
112
6,17
7-
-1,
350,
018
-25-
Ann
ual
Rep
ort
ofP
enni
chuc
kE
ast
Util
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Inc.
Yea
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nded
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embe
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15
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UTI
LITY
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NT
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RV
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(CO
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ance
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ture
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prov
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ts27
330
Dis
trib
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voir
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s$
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$2,
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$42
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$4,
868,
424
$54
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$55
,852
,676
4810
4U
tility
Pla
ntP
urch
ased
orSo
ld**
$-
$-
$-
$-
$-
$-
49T
otal
Util
ityP
lant
inS
ervi
ce$
51,5
33,0
69$
4,86
8,42
4$
5488
17$
(0)
$-
$55
,852
,676
-26-
Ann
ual
Rep
ort
ofP
enni
chuc
kE
ast
Util
ity,
Inc.
Yea
rE
nded
Dec
emb
er3
1,
2015
F-8
UTI
LITY
PLA
NT
INSE
RV
ICE
(CO
NT
INU
ED
)
**
For
each
amou
ntco
mpr
isin
gth
ere
port
edba
lanc
ean
dch
ang
esin
Acc
ount
104,
Util
ityP
lant
Pur
chas
edor
Sold
,st
ate
the
prop
erty
purc
hase
dor
sold
,na
me
ofve
ndor
orpu
rcha
ser,
and
date
oftr
ansa
ctio
n.N
ote
B:C
ompl
eted
Con
stru
ctio
nN
otC
lass
ifie
d,A
ccou
nt10
6,sh
all
becl
assi
fied
inth
issc
hedu
leac
cord
ing
topr
escr
ibed
acco
unts
,on
anes
tim
ated
basi
sif
nece
ssar
y,an
dth
een
trie
sin
clud
edin
colu
mn
(C).
Als
oto
bein
clud
edin
colu
mn
(c)
are
entr
ies
for
reve
rsal
sof
tent
ativ
edi
stri
buti
ons
ofpr
ior
year
repo
rted
inco
lum
n(c
).L
ikew
ise,
ifth
ere
spo
nd
ent
has
asi
gnif
ican
tam
ount
ofpl
ant
reti
rem
ents
whi
chha
veno
tbe
encl
assi
fied
topr
imar
yac
coun
tsat
the
end
ofth
eye
ar,
ate
ntat
ive
dist
ribu
tion
ofsu
chre
tire
men
ts,
onan
esti
mat
edba
sis
with
appr
opri
ate
cont
raen
try
toth
eac
coun
tfo
rac
cum
ulat
edde
prec
iati
onpr
ovis
ion,
shal
lbe
incl
uded
inco
lum
n(d
).In
clud
eal
soin
colu
mn
(d)
reve
rsal
sof
tent
ativ
edi
stri
buti
ons
ofpr
ior
year
ofun
clas
sifi
edre
tire
men
ts.
Att
ach
anin
sert
page
show
ing
the
acco
unt
dist
ribu
tion
sof
thes
ete
ntat
ive
clas
sifi
cati
ons
inco
lum
ns(c
)an
d(d
)in
clud
ing
the
reve
rsal
sof
the
prio
rye
ars
tent
ativ
eac
coun
tdi
stri
buti
ons
ofth
ese
amou
nts.
Car
eful
obse
rvan
ceof
the
abov
ein
stru
ctio
nsan
dth
ete
sts
ofA
ccou
nts
101
and
106
will
avoi
dse
riou
som
issi
ons
ofth
ere
port
edam
ount
inre
spon
dent
’spl
ant
actu
ally
inse
rvic
eat
end
ofye
ar.
Inth
esp
ace
belo
w,
desc
ribe
brie
fly
each
maj
orad
just
men
tor
tran
sfer
incl
uded
inco
lum
ns(e
)an
d(f)
abov
e.
NO
NE
-27-
Annual Report of Pennichuck East utility, Inc. Year Ended December 31,2015
F-9 MISCELLANEOUS PLANT DATA
For each of the accounts listed hereunder, provide a summary statement if a balance was carried therein at any time during the year. Informationrequired consists of a brief description and amount of transactions camed through each such account and except to the extent that the data isshown elsewhere in this report, the opening and closing balances, If any of the property involved had an income producing status during theyear, the gross income and applicable expenses (suitably subdivided) should be reported.
Utility Plant Leased to Others (102) Accumulated Depreciation of Utility Plant Leased to Others (108.2)Property Held For Future Use (103) Accumulated Depreciation of Property Held For Future Use (108.3)Accumulated Amortization of Utility Plant Leased to Others (110.2)
Prooertv Held for Future Use (103):Birch Hill Land - Lot 43 S Well House $ 2,225
Birch Hill Land - Lot 43 N Well House $ 2,225
Birch Hill Land - Lot 56 Well House $ 5,562
$ 10,012
-28-
Annual Report of Pennichuck East Utility, Inc. Year Ended December 31, 2015
F-b CONSTRUCTION IN PROGRESS AND COMPLETED CONSTRUCTIONNOT CLASSIFIED (Accounts 105 and 106)
1 For each department report below descriptions and balances at end of year of projects in process of construction and completed construction not classified for projects actually in service. For any substantial amounts of completed construction notclassified for plant actually in service explain the circumstances which have prevented final classification of such amounts toprescribed primary accounts for plant in service.2. The information specified by this schedule for Account 106, Completed Construction Not Classified, shall be furnished eventhough this account is included in Schedule F-8, Utility Plant in Service according to a tentative classification by primaryaccounts.3. Minor projects may be grouped.
rCompleted
Construction Work in Construction Not Estimated AdditionalLine Description of Project Progress (Acct 105) Classified (Acct. 106) Cost of ProjectNo. (a) (b) (C) (d)1 Airstrip Station Upgrades-Complete Design 13,359 — 116,3772 Hardwood Station Replacement 9,428 — 362,5723 Liberty Tree Station Replacement 11,720 —4 Locke Lake - Vamey Road Area Main Replacement 30,392 — 19,6055 PEU Abandon Station Demo 15,129 — 207,0526 Weinstein Well: Source of Supply 15,866 — 15,0009 Other Projects (less than 5K) - Miscellaneous 41,287 —101112131415161718192021222324252627282930 Total 137,179.87
Chris
$
-29-
Annual Report of Penn ichuck East Utility, Inc. Year Ended December 31, 2015
F-Il ACCUMULATED DEPRECIATION OFUTILITY PLANT IN SERVICE (ACCOUNT 108.1)
1. Report below the information called for concerning accumulated provision for depreciation of utility plant in service at end ofyear and changes during year.
2. Explain any important adjustments during year.3. Explain any differences between the amount for book cost of plant retired, line 4, column (b) and that reported in the schedule
F-8 Utility Plant In Service, column (d) exclusive of retirements of nondepreciable property.4. The provisions of account 108.1 of the Uniform System of Accounts intent is that retirements of depreciable plant be recorded
when such plant is removed from service. There also shall be included in this schedule the amounts of plant retired, removalexpenses, and salvage on an estimated basis if necessary with respect to any significant amount of plant actually retired fromservice but for which appropriate entries have not been made to the accumulated provision for depreciation account. Theinclusion of these amounts in this schedule shall be made even though it involves a joumal entry in the books of account asof the end of the year recorded subsequent to closing of respondent’s books. See also note B to schedule F-8 Utility Plant inService.
5. In section B show the amounts applicable to prescribed functional classifications.
A. Balances and Changes During Year
Utility Plantin Service
Line Item (Account 108.1)No. (a) (b)
1 Balance beginning of year $ 10,933,6542 Depreciation provision for year, charged to Account 403, Depreciation Expense $ 1,183,9203 Net charges for plant retired $ 12,117,5744 Book cost of plant retired $ 548,8175 Cost of removal $ 374,4496 Salvage (credit) $ (60759)7 Net charges for plant retired $ 11,255,0678 Consumer Assets-Adjustment to Acquisition Adjustment $ 71,379910 True-up adjustment $ 2,4201112 Balance end of year $ 11,328,866
B. Balances at End of Year According to Functional Classifications
13 Source of Supply and Pumping Plant $ 3,694,37114 Water Treatment Plant $ 696,74615 Transmission and Distribution Plant $ 8,706,09716 General Plant $ 487,59017 Intangible Plant $ 216,62518 Accumulated Depreciation Loss $ (1,494,899)19 Accumulated Depreciation Cost of Removal $ (977,663)20 Total $ 11,328,866
-30-
Annual Report of Pennichuck East Utility. Inc. Year Ended December31. 2015
F-12 ANNUAL DEPRECIATION CHARGE
Indicate cost basis upon which depreciation charges calculation were derived.2. Show separately the rates used and the total depreciation for each class of property.3. Depreciation charges are to be computed using the straight line method. Composite rates may be used with Commission
approval.4. Total annual depreciation charge should agree with schedule F-Il, line 2 ‘Depreciation provision for year,” charged to Account
403, Depreciation Expense.
Line Class of Property Cost Basis Rate AmountNo. (a) (b) (c) (d)1 301 Organization $ 386,400.05 5.0266% $ 19,4232 302 Franchises $ 69,877.59 4.1602% $ 2,9073 303 Land & Land Rights $ 967,090.75 0.0000% $ -4 304 Structures & Improvements $ 7,039,530.68 2.4962% $ 175,7235 307 Wells & Springs $ 2,249,689.26 3.7443% $ 842356 309 Supply Mains $ 534,920.41 1.4913% $ 7,9777 310 Power Generation Equipment $ 721,805.69 5.0880% $ 36,7258 311 Pumping Equipment $ 1,839,965.06 4.8969% $ 90,1019 320 Water Treatment Equipment $ 1,350,018.02 64498% $ 8707310 330 Distribution Reservoirs $ 1,992,420.41 1.8014% $ 35,89211 331 Transmission & Distribution Mains $ 29,931,423.06 1.4166% $ 423,99812 333 Services $ 5,180,961.98 1.8789% $ 97,34613 334 Meter&Meterlnstallations $ 1,741,195.26 4.0916% $ 71,24314 335 Hydrants $ 1,086,797.87 1.3282% $ 14,43515 339 Other Plant & Miscellaneous Equipment $ 89,767.42 1.9346% $ 1,73716 340 Office Furniture & Equipment $ 2,688.66 0.0000% $ 24917 343 Tool Shop & Garage Equipment $ 90,722.67 3.0591% $ 2,77518 344 Laboratory Equipment $ 9,592.29 5.0001% $ 48019 345 Power Operated Equipment $ - 0.0000% $20 346 Communication Equipment $ 532,258.36 5.6960% $ 30,31721 347 Miscellaneous General Equipment $ 35,182.48 3.5550% $ 1,25122 348 Other Tangible Equipment $ 368.00 9.0897% $ 3323
24252627282930313233343536 Total $ 55,852,675.97 $ 1,183,920
-31-
Annual Report of Pennichuck East Utility, Inc. Year Ended December 31, 2015
F-13 ACCUMULATED AMORTIZATION OFUTILITY PLANT IN SERVICE (ACCOUNT 110.1)
1. Report below particulars concerning accumulated provision for amortization of utility plant in service.2. Explain and give particulars of important adjustments during the year.3. Under ‘Gain or (Loss) on Disposition of Property”, line 17, report the excess of book cost of plant retired, less any proceedsrealized at retirement, over the accumulated provisions for such plant.
Account Balance and Changes During Year
Line Class of Property AmountNo. (a) (b)
1 Balance beginning of year2 Amortization Accruals for year: N/A3 (specify accounts debited)456789
101112 Total Accruals $13 Total (line I plus line 12) $14 Net charges for retirements during year:15 Book cost of plant retired16 Proceeds realized (credit)17 Gain or (Loss) on Disposition of Property181920212223 Net charges for retirements24 Other (debits) and credits (describe separately2526272829303132 Balance end of year $
-32-
Annual Report of Pennichuck East Utility, Inc. Year Ended December 31, 2015
F-14 NONUTILITY PROPERTY (ACCOUNT 121)
1. Give a brief description and state the location of non-utility property included in Account 1212. Designate any property which is leased to another company. State name of lessee and whether lessee is an associated
company.3. Furnish particulars concerning sales, purchases, or transfers of nonutility property during the year.4. List separately all property previously devoted to public service and give date of transfer to Account 121, Nonutility Property.
These items are separate and distinct from those allowed to be grouped under Instruction No. 5.5. Minor items may be grouped.
Balance Beginning Purchases, Sales, Balance End ofLine Description and Location of Year Transfers etc. YearNo. (a) (b) (C) (d)
1 NONE $ -
2-
3-
4-
5-
6-
7-
8-
9-
10-
11—
12-
13-
14-
15-
16-
17-
18-
19 TOTAL $ - - -
F-15 ACCUMULATED DEPRECIATION AND AMORTIZATION OFNONUTILITY PROPERTY (Account 122)
Report below the information called for concerning depreciation and amortization of nonutility property.
Line Item AmountNo. (a) (b)
I Balance beginning of year NONE2 Accrual for year, charged to Account 426, Miscellaneous Nonutility Expenses3 Net charges for plant retired:4 Book cost of plant retired5 Cost of removal NIA6 Salvage (credit)7 Total Net Charges8 Other (debit) or credit items (describe)9
10 Balance, end of year
-33-
Ann
ual
Rep
ort
ofP
ennic
huck
Eas
tU
tility
,In
c.Y
ear
End
edD
ecem
ber
31,
2015
F-16
INV
EST
ME
NT
S(A
CC
OU
NT
S12
3,12
4,12
5,13
5)1.
Rep
ort
belo
win
vest
men
tsin
Acc
ount
s12
3,In
vest
men
tsin
Ass
ocia
ted
Com
pani
es:
124,
Util
ityIn
vest
men
ts;
125,
Oth
erIn
vest
men
ts;
135,
Tem
pora
ryC
ash
Inve
stm
ents
.2.
Pro
vide
asu
bhea
ding
for
each
acco
unt
and
list
ther
eun
der
the
info
rmat
ion
call
edfo
r,ob
serv
ing
the
inst
ruct
ions
belo
w.
3.In
vest
men
tin
Sec
urit
ies-
Lis
tan
dde
scri
beea
chse
curi
tyow
ned,
givi
ngna
me
ofis
suer
.Fo
rbo
nds
give
also
prin
cipa
lam
ount
,da
teof
issu
e,m
atur
ity,
and
inte
rest
rate
.Fo
rca
pita
lst
ock
stat
enu
mbe
rof
shar
es,
clas
san
dse
ries
ofst
ock.
Min
orin
vest
men
tsm
aybe
grou
ped
bycl
asse
s.In
vest
men
tsin
clud
edin
Acc
ount
136,
Tem
pora
ryC
ash
Inve
stm
ents
,al
som
aybe
grou
ped
bycl
asse
s.4.
Inve
stm
ent
Adv
ance
s-R
epor
tse
para
tely
for
each
pers
onor
com
pany
the
amou
nts
oflo
ans
orin
vest
men
tad
vanc
esw
hich
are
subj
ect
tore
paym
ent
but
whi
char
eno
tsu
bjec
tto
curr
ent
sett
lem
ent.
With
resp
ect
toea
chad
vanc
esh
oww
heth
erth
ead
vanc
eis
ano
teor
open
acco
unt.
Eac
hno
tesh
ould
belis
ted
givi
ngda
teof
issu
ance
,m
atur
ityda
te,
and
spec
ifyi
ngw
heth
erno
teis
are
new
al.
Des
igna
tean
yad
vanc
esdu
efr
omof
fice
rs,
dire
ctor
s,st
ockh
olde
rsor
empl
oyee
s.5.
For
any
secu
riti
es,
note
sor
acco
unts
that
wer
epl
edge
d,de
sign
ate
such
secu
riti
es,
note
sor
acco
unts
and
ina
foot
note
stat
eth
ena
me
ofpl
edge
and
purp
ose
ofth
epl
edge
.6.
IfC
omm
issi
onap
prov
alw
asre
quir
edfo
ran
yad
vanc
em
ade
orse
curi
tyac
quir
e,de
sign
ate
such
fact
and
ina
foot
note
give
date
ofau
thor
izat
ion
and
case
num
ber.
7.In
tere
stan
ddi
vide
ndre
venu
esan
din
vest
men
tssh
ould
bere
port
edin
colu
mn
(g),
incl
udin
gsu
chre
venu
esfr
omse
curi
ties
disp
osed
ofdu
ring
the
year
.8.
Inco
lum
n(h
)re
port
for
each
inve
stm
ent
disp
osed
ofdu
ring
the
year
the
gain
orlo
ssre
pres
ente
dby
the
diff
eren
cebe
twee
nco
stof
the
inve
stm
ent
(or
the
othe
ram
ount
atw
hich
carr
ied
inth
ebo
oks
ofac
coun
tif
diff
eren
t fro
mco
st)
and
the
selli
ngpr
ice
ther
efor
,no
tin
clud
ing
any
divi
dend
orin
tere
stad
just
men
tin
clud
edin
colu
mn
(g).
Pri
ncip
alB
ook
Cost
*A
mou
ntor
Gai
nof
Lss
Dat
eD
ate
ofB
egin
ning
No.
ofS
har
esB
ook
Cosr
Rev
enues
Fro
mIn
vst.
Lin
eD
escr
ipti
onof
Inves
tmen
tA
cqui
red
Mat
urit
yof
Yea
rE
ndof
Yea
rE
ndof
Yea
rfo
rY
ear
Dis
pose
ofN
o.(a
)(b
)(c
)(d
)(e
)(f
)(g
)(h
)1
Inves
tmen
tin
Ass
oci
ated
Com
pan
ies
(Acc
ount
123)
NO
NE
2 3 4 5 6 7 8 9 10 11T
OT
AL
S.
—
--
--
.34-
An
nu
al
Report
of
Pennic
huck
East
Uti
lity
,In
c.Y
ear
Ended
Decem
ber
31
,2
01
5
F-1
6IN
VE
ST
ME
NT
S(A
CC
OU
NT
S123,
124,
12
5,
13
5)-
CO
NT
INU
ED
Pri
ncip
al
Book
Co
st*
Am
ount
or
Gai
no
rL
oss
Dat
eD
ate
of
Begin
nin
gN
o.of
Share
sB
oo
kC
ost
*R
evenues
Fro
mIn
vest
.L
ine
Desc
ripti
on
of
Invest
ment
Acq
uir
ed
Mat
uri
tyo
fY
ear
En
do
fY
ear
End
of
Yea
rfo
rY
ear
Dis
pose
dof
No
.(a
)(b
)(C
)(d
)(e
)(f
)(g
)(h
)11
Invest
ment
inA
sso
cia
ted
12
Uti
lity
Inv
est
ment-
Account
124
NO
NE
13 14
15
16 17 18
19
TO
TA
LS
20
Oth
er
Invest
ments
-Account
125
21N
ON
E22
23
24
25
26
27
TO
TA
LS
28
Tem
po
rary
Cash
Inves
tmen
ts-A
cco
un
t135
29
30
NO
NE
31 32
33 34 35
TO
TA
LS
—-
*If
the
bo
ok
cost
isdi
ffer
ent
from
cost
tore
spon
dent
,gi
veco
stto
resp
onde
ntin
afo
otno
tean
dex
plai
ndi
ffer
ence
-35-
Annual Report of Pennichuck East Utility, Inc. Year Ended December 31, 2015
F-17 SPECIAL FUNDS (ACCOUNTS 126, 127, 128)Sinking Funds, Depreciation Fund, Other Special Funds
1. Report below the balance at end of year of each special fund maintained during the year. Identify each fund as to account inwhich included. Indicate nature of any fund included in Account 128, Other Special Funds.
2. Explain for each fund any deductions other than withdrawals for the purpose for which the fund was created.3. If the twstee of any fund is an associated company, give name of such associated company.4. If assets other than cash comprise any fund, furnish a list of the securities or other assets, giving interest or dividend rate of
each, cost to respondent, number of shares or principal amount, and book cost at end of year.
Year EndLine Name of Fund and Trustee if any BalanceNo. (a) (b)
1 Sinking Funds (Account 126)23 N!A456 TOTAL $7 Depreciation Funds (Account 127)89 NIA101112 TOTAL $13 Other Special Funds (Account 128)1415 NIA
1718 TOTAL $
F-18 SPECIAL DEPOSITS (Accounts 132, 133)(Special Deposits, Other Special Deposits)
1. Report below the amount of special deposits by classes at end of year.2. If an deposit consists of assets other than cash, give a brief description of such assets.3. If any deposit is held by an associated company, give name of company.4. Specify purpose of each other special deposit.
Year EndLine Description and Purpose of Deposit BalanceNo. (a) (b)
I Special Deposits (Account 132)23 NIA45 TOTAL $6 Other Special Deposits (Account 133)78 Town of Bamstead - Escrow for Locke Lake Section S Paving 39,170910 TOTAL 39,170
Note:
(1) Initially established in 2009 until the Company completed the Section S Paving project in 2010. Continued in 2010 and 2011 foran upcoming 2011 project on North Shore Road. The escrow is expected to continue to be maintained into the forseeable futureas the Company performs ongoing projects in the Town of Bamstead.
-36-
Annual Report of Pennichuck East Utility, Inc. Year Ended December 31, 2015
F-19 NOTES AND ACCOUNTS RECEIVABLE(Accounts 141, 142, 143, 144)
Show separately by footnote the total amount of notes and accounts receivable from directors, officers, and employees includedin Notes Receivable (Account 141) and Other Accounts Receivable (Account 143).
Current Year - Previous Year Increase orLine Accounts End Balance End Balance (Decrease)No. (a) (b) (c) (d)1 Notes Receivable (Account 144) $ -2 Customer Accounts Receivable (Account 141)3 General Customers 391,748 390,762.06 985.664 Other Water Companies
-5 Public Authorities-6 Merchandising, Jobbing and Contract Work
--
-7 Other-
--8 Total (Account 141) 391,748 390,762.06 985.669 Other Accounts Receivable (Account 142)-10 Total Notes and Accounts Receivable 391,748 390,762.06 985.6611 Less: Accumulated Provisions for Uncollectible-Accounts (Account 143) 4,903 4,770.65 132.4512 Notes and Accounts Receivable-Net 386,845 385,991.41 853.21
F-20 ACCUMULATED PROVISION FORUNCOLLECTIBLE ACCOUNTS-CR. (Account 143)
Line ItemNo (a)
1 Balance first of year2 Provision for uncollectible for current year (Account 403)3 Accounts written off4 Collections of accounts written off5 Adjustments (explain) - Adjust reserve level678 Net Total9 Balance end of year
Summarize the collection and write-off practices applied to overdue customers accounts.
1) Customer sent bill. (They are given 30 days to pay.)2) Customer sent shut-off notice at 45 days, given 14 days to pay or make arrangements.3) Bill given to Collection Agency if not paid within 14 days.
Customer given 10 days to pay once at collection.4) At this point PWW will writeoff the bill.
* Shut-off Notices:Tenant notice given to customers flagged as tenants. They are mailed or hand delivered.
(Mailed tenant notices have 10 days to pay. Hand delivered tenant notices have 5 days to pay.)Past due notices are sent at the same time inital shut off notices would have been sent(Past due notices are sent to customers who have never received a shut off notice.)(Past due notices are sent only once to a customer.)
Amount Balance(c) —
A H
-37-
Ann
ual
Rep
ort
ofP
enni
chuc
kE
ast
Util
ity,
Inc.
Yea
rE
nded
Dec
emb
er3
1,
2015
F-21
RE
CE
IVA
BL
ES
FRO
MA
SSO
CIA
TE
DC
OM
PAN
IES
(Acc
ount
s14
5,14
6)
1.R
epor
tpa
rtic
ular
sof
note
san
dac
coun
tsre
ceiv
able
from
asso
ciat
edco
mpa
nies
aten
dof
year
.2.
Prov
ide
sepa
rate
head
ings
and
tota
lsfo
rac
coun
ts14
5,N
otes
Rec
eiva
ble
from
Ass
ocia
ted
Com
pani
es,
and
146,
Acc
ount
sR
ecei
vabl
efr
omA
ssoc
iate
dC
ompa
nies
,in
addi
tion
toa
tota
lfo
rth
eco
mbi
ned
acco
unts
.3.
For
note
sre
ceiv
able
liste
ach
note
sepa
rate
lyan
dst
ate
purp
ose
for
whi
chre
ceiv
ed.
Show
also
inco
lum
n(a
)da
teof
note
,da
teof
mat
urity
and
inte
rest
rate
.4.
Ifan
yno
tew
asre
ceiv
edin
sati
sfac
tion
ofan
open
acco
unt,
stat
eth
epe
riod
cove
red
bysu
chop
enac
coun
t.5.
Incl
ude
inco
lum
n(f)
inte
rest
reco
rded
asin
com
edu
ring
the
year
,in
clud
ing
inte
rest
onac
coun
tsan
dno
tes
held
atan
ytim
edu
ring
the
year
.6.
Giv
epa
rtic
ular
sof
any
note
spl
edge
dor
disc
ount
ed,
also
ofan
yco
llate
ral
held
asgu
aran
tee
ofpa
ymen
tof
any
note
orac
coun
t.
Bal
ance
Beg
inni
nD
ebit
sD
urin
gC
redi
tsD
urin
gB
alan
ceIn
tere
stL
ine
Par
ticu
lars
ofY
ear
the
Yea
rT
heY
ear
End
ofY
ear
for
Yea
rN
o.(a
)(b
)(C
)(d
)(e
)(f
)1
Acc
ount
sR
ecei
vabl
efr
omA
sso
ciat
edC
ompa
nies
(Acc
ount
145)
2 3 4 5N
/A6 7 8 9 10 11 12
TO
TA
LS
$-
$-
$-
$-
$13
Not
esR
ecei
vabl
efr
omA
ssoc
iate
dC
ompa
nies
(Acc
ount
146)
14 16 17 18N
IA19 20 21 22 23 24
TO
TA
LS
$-
$-
$-
$-
$
-38-
Annual Report of Pennichuck East Utility, Inc. Year Ended December 31, 2015
F-22 MATERIALS AND SUPPLIES (Accounts 151 -1 53)
Current Year Previous Year Increase orLine Account End Balance End Balance (Decrease)No. (a) (b) (C) (d)
1 Plant Materials and Supplies (Account 151) -
2 FuelOil34 General Supplies-Utility Operations - 32,517.91 (32,517.91)5 Totals (Account 151) - 32,517.91 (32,517.91)6 Merchandise (Account 152)
-
7 Merchandise for Resale -
8 General Supplies-Merchandise Operations -
9 Totals (Account 152) - - -
10 Other Materials and Supplies (Account 153)11 Totals Material and Supplies - 32,517.91 (32,517.91)
F-23 Prepayments - Other (Account 162)
Current Year Previous Year Increase orLine Type of Prepayment End Balance End Balance (DecreaseNo. (a) (b) (c) (d)
1 Prepaid Insurance 12,213 $ 13,115.12 $ (901.89)2 Prepaid Rents $ -
3 Prepaid Interest- $ -
4 Misc Prepayments - NH Operator Permits 6,250 $ 10,221.78 $ (3,971.76)5 Totals Prepayments 18,463 $ 23,336.90 $ (4,873.65)
-39-
Annual Report of Pennichuck East Utility, Inc. Year Ended December 31, 2015
F-24 OTHER CURRENT AND ACCRUED ASSETS (Accounts 171 -1 74)
Current Year Previous Year Increase orLine Description End Balance End Balance (Decrease)No. (a) (b) (C) (d)
1 Accr. Interest and Dividends Receivable(Account 171) $
2 $3 $ -
4 NIA $ -
5 $ -
6 $ -
7 $ -
8 TOTALS $ - $ - $ -
9 Rents Receivable (Account 172)10 $ -
11 $ -
12 $ -
13 NIA $ -
14 $ -
15 $ -
16 TOTALS $ - $ - $ -
17 Accrued Utility Revenues (Account 173)18 $ -
19 AIR:UnbilledWaterRevenue $ 504,706 $ 665,858.00 $ (161,152)20 $ -
21 $ -
22 $ -
23 $ -
24 TOTALS $ 504,706 $ 665,858.00 $ (161,152)25 Misc. Current and Accrued Assets
(Account 174)26 $ -
27 $ -
28 NIA $ -
29 $ -
30 $ -
31 $ -
32 TOTALS $ - $ - $ -
-40-
Ann
ual
Rep
ort
ofP
enn
ichuck
Eas
tU
tility
.In
c.Y
ear
End
edD
ecem
ber
31,
2015
F-25
UN
AM
OR
TIZ
ED
DE
BT
DIS
CO
UN
T,
PRE
MIU
MA
ND
EX
PE
NS
E(A
ccou
nt18
1,25
1)
1.R
epor
tun
der
appl
icab
lesu
bhea
ding
the
part
icul
ars
ofU
nam
orti
zed
Deb
tD
isco
unt
and
expe
nse
and
Una
mor
tize
dP
rem
ium
onD
ebt.
2.S
how
prem
ium
amou
nts
byen
clos
ure
inpa
rent
hesi
s.3.
Inco
lum
n(b
)sh
owth
epr
inci
pal
amou
ntof
bond
sor
othe
rlo
ngte
rmde
btor
igin
alis
sued
.4.
Inco
lum
n(C
)sh
owth
eex
pens
e,pr
emiu
mor
disc
ount
with
resp
ect
toth
eam
ount
ofbo
nds
orot
her
long
-ter
mde
btor
igin
ally
issu
ed.
5.F
urni
shpa
rtic
ular
sre
gard
ing
the
trea
tmen
tf
unam
orti
zed
debt
expe
nse,
prem
ium
ordi
scou
ntas
soci
ated
with
issu
esre
deem
eddu
ring
the
year
,al
soda
teof
the
Com
mis
sion
’sau
thor
izat
ion
oftr
eatm
ent
othe
rth
anas
spec
ifie
dby
the
Uni
form
Sys
tem
ofA
ccou
nts.
6.S
etou
tse
para
tely
and
iden
tify
undi
spos
edam
ount
appl
icab
leto
issu
esw
hich
wer
ere
deem
edin
prio
rye
ars.
7.E
xpla
inan
yde
bits
and
cred
its
othe
rth
anam
orti
zati
onde
bite
dto
Acc
ount
428,
Am
ortiz
atio
nof
Deb
tD
isco
unt
and
Exp
ense
,or
cred
ited
toA
ccou
nt42
9,A
mor
tiza
tion
ofP
rem
ium
onD
ebt.
Pri
ncip
alT
otal
exp
ense
AM
OR
TIZ
AT
ION
Bal
ance
Am
ount
ofP
rem
ium
orPE
RIO
DB
egin
ning
Deb
its
Cre
dit
sB
alan
ceen
dL
ine
Des
ignat
ion
ofL
ong
Ter
mD
ebt
Sec
uri
ties
Dis
cou
nt
Fro
mto
ofY
ear
Dur
ing
Yea
rD
urin
gY
ear
ofY
ear
No.
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)1
Unam
ort
ized
Deb
tD
isco
unt
and
Expen
se(A
ccou
nt18
1)2
CoB
ank
5.95
%L
oan
4,50
0,00
0.00
3/1/
2010
3/1/
2030
47,6
5320
,289
2,68
165
,260
3B
FAN
H4.
5%L
oan
(2)
-1/
1/20
051/
1/20
2568
,544
6,85
461
,689
4P
elha
n,S
RF
3.48
8%50
3,44
1.00
2/1/
2007
1/31
/202
72,
984
247
2,73
75
Map
leH
ills
SR
F2.
952%
595,
000.
0012
/1/2
009
5/1/
2030
7,26
447
16,
793
6B
irch
Hill
SR
F2.
864%
1,80
0,00
0.00
7/1/
2011
6/30
/203
19,
056
549
8,50
77
Loc
keL
ake
2007
SR
F2.
952%
299,
534.
341/
1/20
106/
1/20
309,
334
524
8,81
08
Loc
keL
ake
2011
SR
F1.
00%
700,
000.
006/
1/20
126/
1/20
3312
,218
666
11,5
519
Lib
erty
Tre
eSR
Fl,
00
%(1
)40
0,00
0.00
TB
DT
BD
10,6
1439
810
,216
10C
oBan
k20
13L
oan
3.62
%1,
700,
000.
007/
21/2
013
6/20
/203
313
,994
1,66
312
,332
11C
oB
ank2O
l3L
oan
4.2
5%
925,
000.
0071
21/2
013
6120
/203
38,
219
-44
67,
772
12L
ocke
Lak
e20
12S
RF
2.72
%40
0,00
0.00
12/1
/201
312
/1/2
033
6,57
06,
570
13A
very
SR
F2,
662
2,66
2S
RF
Loa
ns-
18,6
98-
18,6
9814
TO
TA
LS
11,8
22,9
75.3
4-
199,
109
38,9
8614
,500
223,
595
15U
nam
orti
zed
Pre
miu
mon
Deb
t16
(Acc
ount
251)
17 18N
ON
E19 20 21 22
TO
TA
LS
--
--
--
Not
e: (1)
Whe
nth
elo
anpa
ymen
tsst
art,
the
debt
issu
ance
cost
swi
llbe
gin
toam
ortiz
e.(2
)T
hede
btis
suan
ceco
sts
and
amor
tizat
ion
isfr
omre
tired
debt
.
-41-
Ann
ual
Rep
ort
of
Pen
nic
hu
ckE
ast
Util
ity,
Inc.
Yea
rE
nded
Dec
embe
r31
,20
15
F-26
EX
TR
AO
RD
INA
RY
PR
OP
ER
TY
LO
SS
ES
(Acc
ount
182)
1.R
epor
tbe
low
part
icul
ars
conc
erni
ngth
eac
coun
ting
for
extr
aord
inar
ypr
oper
tylo
sses
.2.
Inco
lum
n(a
)de
scri
beth
epr
oper
tyab
andoned
orex
trao
rdin
ary
loss
suff
ered
,da
teof
aban
donm
ent
orlo
ss,
date
ofC
omm
issi
onau
thor
izat
ion
ofus
eof
Acc
ount
182,
and
peri
odov
ervhic
ham
orti
zati
onis
bein
gm
ade.
WR
ITT
EN
OFF
DU
RIN
GY
EA
RA
mor
tiza
tion
Tot
alA
mou
ntP
revi
ousl
yA
ccou
ntB
alan
ceL
ine
Des
crip
tion
ofP
rope
rty
Los
sor
Dam
age
Sta
rtD
ate
ofL
oss
Wri
tten
off
Cha
rged
Am
ount
End
ofY
ear
No.
(a)
(b)
(C)
(d)
(e)
(f)2 3 4
NO
NE
5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20T
OT
AL
S$
-$
-$
-$
-42-
Annual
Rep
ort
ofP
ennic
huck
Eas
tU
tility
,In
c.Y
ear
Ended
Dec
ember
31,
2015
F-27
PRE
LIM
INA
RY
SU
RV
EY
AN
DIN
VE
STIG
AT
ION
CH
AR
GE
S(A
ccount
183)
1.R
epor
tbe
low
part
icul
ars
conc
erni
ngth
eco
stof
plan
s,su
rvey
s,an
din
vest
igat
ions
mad
efo
rth
epu
rpos
eof
dete
rmin
ing
the
feas
ibili
tyof
proj
ects
unde
rco
ntem
plat
ion.
2.M
inor
item
sm
aybe
grou
ped
bycl
asse
s.S
how
the
num
ber
ofit
ems
inea
chgr
oup.
CR
ED
ITS
Bal
ance
Acc
ount
Bal
ance
Lin
eD
escr
ipti
on
and
Purp
ose
ofP
roje
ctB
egin
nin
gof
Yea
rD
ebit
sC
har
ged
Am
ount
End
ofY
ear
No.
(a)
(b)
(c)
(d)
(e)
(f)
2 3N
ON
E-
4
-5
-6
-7
-8
-9
-10
-11
—12
-13
-14
-15
-16
-17
-18
-19
—20
—
21T
OT
AL
S$
-$
-$
-$
—
-43-
Annual Report of Pennichuck East Utility, Inc.Year Ended December 31, 2015
F-28 MISCELLANEOUS DEFERRED DEBITS (Account 186)
1. Report below the particulars called for concerning miscellaneous deferred debits.2. For any deferred debit being amortized show period of amortization and date of Commission authorization.3. Minor items may be grouped by classes, showing number of such items.
CREDITS Balance atBalance Account End ofLine Description of Miscellaneous Deferred Debits Beginning of Year Debits Charged Amount YearNo. (a) (b) (c) (d) (e) (f)2 ACQUISITIONPREMIUM-MARA (1) 8,390234.81
- 407.10 197,466 8,192,7683 WINDHAM WATER SUPPLY STUDY 3,676.86- 407.30 3,677
-4 CROSS CONNECTION SURVEY- 268 407.30 49 2195 W&E WATER SYSTEM SUPPLY STUDY 4, 196.92
- 407.30 1,439 2,7586 W&EWATERSUPPLYSTUDY 2,969.30 407.30 272 2,6977 RATE CASE EXPENSE 2012 72,209.05 (64,789) 186.41- 7,4208 LOCKELAKELEAKDETECTION (2) 12,988.10 407.30 4,584 8,4049 MANCHESTERSRCEDEVCHARGE.LY 376,168.11 407.30 28,744 347,42410 MSCD MAPLE HILLS - DERRY 43,282.73 407.30 3,308 39,97411 WEB-SITEUPGRADE2O11 1,435.81 407.30 718 71812 NCONWAYWATER INTERCONNECT 78,034.26 407.30 6,058 71,97613 N CONWAY WATER PREC-BUY IN FEE 2,242.55 407.30 77 2,16514 ABATEMENT
- 11,338 11,33815 CO-BANKDEFERREDPATRONAGE 53,870.23 15,910 407.30 - 69,78016 SKVVIEW ESTATES - PELHAM 3,308.80 407,30 - 3,30917 BOW HIGHLANDS, BOW NH-ACQUISIT 4,108.66 407.30 342 3,76618192021222324252627282930313233343536
TOTALS 9,048,726.19 (37,274 246,736 8,764,716
Notes:(1) Onier 25,292 (OW 11-026) approved the establishment and amortizaton of the regulatory asset known as the MARA for the Company. MARA is treated asan Equity-Related Item that is removed for the traditional ratemaking process and is subiect to recovery only through the CBFRR(2) In 2012, due to the amount of leaks in the Locke Lake water system, the existing wells were barely able to keep up with demand. The Company hireda outside firm with a high end low frequency con’elator to leak detect two large problem areas within the system.
Annual
Rep
ort
ofP
ennic
huck
Eas
tU
tility
,In
c.Y
ear
Ended
Dec
ember
31,
2015
F-29
RE
SE
AR
CH
AN
DD
EV
EL
OP
ME
NT
AC
TIV
ITE
S(A
ccount
187)
1D
escr
ibe
and
show
belo
wco
sts
incu
rred
and
acco
unts
char
ged
duri
ngth
eye
arfo
rte
chno
logi
cal
rese
arch
and
deve
lopm
ent
proj
ects
initi
ated
,co
ntin
ued
orco
nclu
ded
duri
ngth
eye
ar.
Rep
ort
also
supp
ort
toot
hers
duri
ngth
eye
arfo
rjo
intl
y-sp
onso
red
proj
ects
.(R
ecip
ient
mus
tbe
iden
tifi
edre
gard
less
ofaf
filia
tion/
)F
oran
yre
sear
chand
deve
lopm
ent
wor
kca
rrie
don
byth
ere
sponden
tin
whi
chth
ere
isa
shar
ing
ofco
sts
with
othe
rs,
show
sepa
rate
lyth
ere
sponden
tsco
stfo
rth
eye
aran
dco
stch
argea
ble
toot
hers
.2.
Inco
lum
n(a
)in
dica
teth
ecl
ass
ofpl
ant
orop
erat
ing
func
tion
for
whi
chth
epr
ojec
tw
asun
dert
aken
,if
paym
ents
wer
em
ade
insu
ppor
tof
rese
arch
byot
hers
perf
orm
edou
tsid
eth
eco
mpa
ny,
stat
eth
ena
me
ofth
epe
rson
oror
gani
zati
onto
who
msu
chpa
ymen
tsw
ere
mad
e.3.
Sho
win
colu
mn
(c)
all
cost
sin
curr
edfo
rR
&D
perf
orm
edin
tern
ally
and
inco
lum
n(d
)al
lco
sts
incu
rred
for
R&
Dpe
rfor
med
exte
rnal
lydu
ring
the
curr
ent
year
.In
colu
mn
(e)
show
the
capi
tal
orex
pen
seac
coun
tnu
mbe
rch
arge
ddu
ring
the
year
.In
colu
mn
(f)sh
owth
eam
ount
sre
late
dto
the
acco
unts
char
ged
inco
lum
n(e
).In
colu
mn
(g)
show
the
undi
stri
bute
dco
sts
carr
ied
inA
ccou
nt18
7,R
esea
rch
and
Dev
elop
men
tE
xpen
ditu
res.
4.If
cost
sha
veno
tbe
ense
gre
gat
edfo
rre
sear
chan
dde
velo
pmen
tac
tivi
ties
orpr
ojec
ts,
esti
mat
esm
aybe
subm
itte
dfo
rco
lum
ns(c
),(d
)an
d(f)
with
amou
nts
iden
tifie
dby
‘Est
’.5.
Rep
ort
sepa
rate
lyre
sear
chan
dre
late
dte
stin
gfa
cili
ties
oper
ated
byth
ere
spon
dent
.
Cost
Incu
rred
Cost
Incu
rred
CU
RR
EN
TY
EA
RC
HA
RG
ES
Inte
rnal
lyE
xter
nall
yU
ndis
trib
ute
dL
ine
Cla
ssif
icat
ion
Des
crip
tion
Curr
ent
Yea
rC
urr
ent
Yea
rA
ccount
Am
ount
Cost
sN
o.(a
)(b
)(c
)(d
)(e
)(f
)(g
)2 3
NO
NE
4 5 6 7 8 9 10 11 12 13 14 15 16 17T
OT
AL
S$
-$
-$
-$
-45-
Annual Reoort of Pennichuck East Utility. Inc. Year Ended December 31, 2015
F-30 ACCUMULATED DEFERRED INCOME TAXES (Account 190)
1. Report the information called for below concerning the respondents account for deferred income taxes.2. In the space provided furnish significant explanations including the following:(a) Describe the amounts for which deferred tax accounting in the classification is being followed by the respondent and thebasis therefor.(b) Itemize and identify each debit and credit underlying the entries in columns (c), (d), (e), (f), (h), and (j).
CHANGES DURING YEARAmounts Amounts
Balance Beginning Debited to Credited toLine Account Subdivisions of Year Account 410.1 Account 411.1No. (a) (b) (c) (d)23 NONE456789
101112131415
TOTALS $- $ - $
CHANGES DURING YEAR ALIJUSTMENTSDebits to Account 190 Credits To Account 190Debited Account Amount Credited Contra Contra BalanceLine Account 410.2 Account 411.2 Acct. No. Amount Acct. No. Amount End of YearNo. (e) (f) (g) (h) (i) (I) (k)
23456789101112131415
— $ - $- $
- $ - $
-46-
Annual
Rep
ort
ofP
ennic
huck
Eas
tU
tility
,In
c.Y
ear
Ended
Dec
ember
31,
2015
F-31
CA
PIT
AL
ST
OC
KA
ND
PRE
MIU
MO
NC
API
TA
LS
TO
CK
(Acc
ounts
201,
204
and
207)
1.R
epor
tbe
low
the
part
icul
ars
call
edfo
rco
ncer
ning
com
mon
and
pref
erre
dst
ock
aten
dof
year
,di
stin
guis
hing
separ
ate
seri
esof
any
gene
ral
clas
s.S
how
tota
lsse
para
tely
for
com
mon
and
pref
erre
dst
ock.
2.E
ntri
esin
colu
mn
(b)
shou
ldre
pre
sent
the
num
ber
ofsh
ares
auth
oriz
edby
the
arti
cles
ofin
corp
orat
ion
asam
ende
dto
end
ofye
ar.
3.G
ive
part
icul
ars
conc
erni
ngsh
ares
ofan
ycl
ass
and
seri
esof
stoc
kau
thor
ized
tobe
issu
edby
the
Com
mis
sion
whi
chha
veno
tbe
enis
sued
.4.
The
desi
gnat
ion
ofea
chcl
ass
ofpr
efer
red
stoc
ksh
ould
show
the
divi
dend
rate
and
whe
ther
the
divi
dend
sar
ecu
mul
ativ
eor
nonc
umul
ativ
e.5.
Sta
teif
any
capi
tal
stoc
kw
hich
has
been
nom
inal
lyis
sued
isno
min
ally
outs
tand
ing
aten
dof
year
.6.
Giv
epa
rtic
ular
sof
any
nom
inal
lyis
sued
capi
tal
stoc
k,re
acqu
ired
stoc
k,or
stoc
kin
sink
ing
and
othe
rfu
nds
whi
chis
pled
ged,
stat
ing
nam
eof
pled
gee
and
purp
ose
ofpl
edge
.7.
For
colu
mns
(g)
and
(h)
indi
cate
byfo
otno
teif
stoc
khe
ldby
resp
onde
ntis
Rea
cqui
red
Sto
ck(A
ccou
nt21
6)or
isin
sink
ing
and
othe
rfu
nds.
Num
ber
ofO
UT
STA
ND
ING
PE
RB
AL
AN
CE
SH
EE
TH
EL
DB
YR
ES
PO
ND
EN
TD
IVID
EN
DS
DU
RIN
GY
EA
RS
har
esA
uth
ori
zed
byP
aror
Sta
ted
Cla
ssan
dA
rtic
les
ofN
umbe
rof
Val
ueA
ccount
207
Lin
eS
erie
sof
Sto
ckIn
corp
ora
tion
Shar
esper
Shar
eA
mount
Pre
miu
mS
har
esC
ost
Dec
lare
dP
aid
No.
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)(j)
1C
om
mon
Sto
ck10
010
01
100
100
100
2(A
ccount
201)
3 4 5 6 7 8 9 10T
OT
AL
S10
010
010
0-
100
100
IIP
refe
rred
Sto
ck12
(Acc
ount
204)
13 14 15N
ON
E16 17 18 19 20
TO
TA
LS
--
-47-
Annual Report of Pennichuck East Utility, Inc. Yeair Ended December 31, 2015
F-32 CAPITAL STOCK SUBSCRIBED, CAPITAL STOCK LIABILITY FORCONVERSION AND INSTALLMENTS RECEIVED ON CAPITAL STOCK(Accounts 202, and 205, 203, and 206, 208)
1. Show for each of the above accounts the amounts applying to each class and series of capital stock.2. For Common Stock subscribed Account 202, and Preferred stock Subscribed, Account 205, show the subscription price andthe balance due on each class at end of year.3. Describe the agreement and transactions under which a conversion liability existed under Account 203, Common stock liabilityfor Conversion, or account 206, Preferred Stock Liability for Conversion, at end of year.
Line Name of account and description of item Number of Shares AmountNo. (a) (b) (c)1 Capital Stock Subscribed (Accounts 202 and 205)2345 NONE67891011 TOTALS
- $12 Capital Stock Liability For Conversion (Accounts 203 and 206)13141516 NONE171819202122 TOTALS
- $23 Installments Received on Capital Stock (Account 208)242526272829 NONE3031323334 TOTALS
- $
-48-
Annual Report of Pennichuck East Utility, Inc. Year Ended December 31, 2015
F-33 PAID IN CAPITAL (Accounts 209.211)
1. Report below balance at end of year and the information specified in the instructions below for the respective other paid-incapital accounts. Provide a total for the account for reconciliation with the balance sheet. Explain the change in any accountduring the year and give the accounting entries effecting such change.2. Reduction in Par or Stated Value of Capital Stock (Account 209) -Report balance at beginning of year, credits,debits, and balance at end of year with a succinct designation of the nature of each credit and debit identified as to class andseries of stock to which related.3. Gain on Resale or Cancellation of Reacquired Capital Stock (Account 210) -Report balance at beginning of year, credits,debits, and balance at end of year with a succinct designation of the nature of each credit and debit identified as to class andseries of stock to which related.4. Other Paid-In Capital (Account 211)- Classify amounts included in this account at end of year according to captions whichtogether with brief explanations, disclose the general nature of transactions which give rise to the reported amounts.
Line Item AmountNo. (a) (b)1 Reduction in Par or Stated Value of Capital Stock (Account 209)2345 NONE6789 TOTAL $10 Gain on Resale or Cancellation of Reacquired Capital Stock (Account 210)11
1213 NONE141516171819 TOTAL $20 Other Paid-In Capital (Account 211)212223 Infusion of equity capital from parent in connection with the initial 2,436,17824 capitalization of Pennichuck East Utility as approved in DE 96-22725 Paid in Capital from City of Nashua Acquisition Order 25,292 9,904,32926 Equity Infusion from Parent related to North Country water systems 2,000,00027 as approved in Order 25,05128 Dividend
(450,645)
29 Other Comprehensive Income (1)(328900)30
31
TOTAL13,560,963
Note:(1) The $4.5 million floating rate secured note payable to Co Bank has a related interest rate swapthat generated other comprehensive income.
-49-
Annual Report of Pennichuck East Utility, Inc.Year Ended December 31, 2015
F-34 DISCOUNT ON CAPITAL STOCK and CAPITAL STOCK EXPENSE(Accounts 212 and 213)
1. Report under applicable subheading the balance at end of year of discount on capita) stock and capital stock expenses foreach class and series of capital stock2. If any change occurred during the year in the balance with respect to any class or series of stock, attach a statement givingparticulars of the changes. State the reason for any charge-off of discount on capital stock or capital stock expense and specifythe account charged.
Line Class and Series of StockYear End BalanceNo. (a)
(b)1 Discount on Capital Stock (Account 212)2345
NONE6789
1011121314
TOTAL $15 Capital Stock Expense (Account 213)16
171819202122
NONE232425262728 TOTAL $
-50-
Ann
ual
Rep
ort
ofP
enni
chuc
kE
ast
Util
ity,
Inc.
Yea
rE
nded
Dec
ember
31.
2015
F-35
LO
NG
TE
RM
DE
BT
(Acc
ount
s22
1,22
2,22
3,an
d22
4)1.
Rep
ort
byba
lanc
esh
eet
acco
unts
part
icul
ars
conc
erni
nglo
ng-t
erm
debt
inct
uded
inA
ccou
nts
221,
Bon
ds;
222,
Rea
cqui
red
Bon
ds;
223,
Adv
ance
sfr
omA
ssoc
iate
dC
ompa
nies
;an
d22
4,O
ther
Lon
g-T
erm
Deb
t.2.
For
bond
sas
sum
edby
the
resp
onde
nt,
colu
mn
(a)
shou
ldin
clud
ena
me
ofth
eis
suin
gco
mpa
nyas
wel
las
the
desc
ript
ion
ofth
ebo
nds.
3.A
dvan
ces
from
Ass
ocia
ted
Com
pani
essh
ould
bere
port
edse
para
tely
for
adva
nces
onno
tes,
and
adva
nces
onop
enac
coun
ts.
Dem
and
note
ssh
all
bede
sign
ated
assu
ch.
Nam
esof
asso
ciat
edco
mpa
nies
from
whi
chad
vanc
esw
ere
rece
ived
shal
lbe
show
nin
col.
(a).
4.In
anin
sert
sche
dule
give
expl
anat
ory
part
icul
ars
for
acco
unts
223,
and
224
ofne
tch
ange
sdu
ring
the
year
.W
ithre
spec
tto
tong
-ter
mad
vanc
essh
owfo
rea
chco
mpa
ny(a
)pri
ncip
alad
vanc
eddu
ring
year
,(b
)in
tere
stad
ded
topr
inci
pal
amou
nt,
and
(c)
prin
cipa
lre
paid
duri
ngye
ar.
Giv
eC
omm
issi
onau
thor
izat
ion
case
num
bers
and
date
s.5.
Ifth
ere
spon
dent
has
pled
ged
any
ofits
long
-ter
mde
btse
curi
ties
,gi
vepa
rtic
ular
sin
afo
otno
te,
incl
udin
gna
me
ofth
epl
edge
and
purp
ose
ofth
epl
edge
.6.
Ifth
ere
spon
dent
has
any
long
-ter
mde
btse
curi
ties
whi
chha
vebe
enno
min
ally
issu
edan
dar
eno
min
ally
outs
iand
ing
aten
dof
year
,de
scri
besu
chse
curi
ties
ina
foot
note
.7.
Ifin
tere
stex
pens
ew
asin
curr
eddu
ring
the
year
onan
yob
ligat
ions
retir
edor
reac
quir
edbe
fore
end
ofye
ar,
incl
ude
such
inte
rest
expe
nse
inco
lum
n(f)
.E
xpla
inan
ydi
ffer
ence
betw
een
the
tota
lof
colu
mn
(I)an
dth
eto
tal
ofA
ccou
nt42
7,In
tere
ston
Lon
g-te
rmD
ebt,
and
Acc
ount
430,
Inte
rest
onD
ebt t
oA
ssoc
iate
dC
ompa
nies
.8.
Giv
epa
rtic
ular
sco
ncer
ning
any
long
-ter
mde
btau
thor
ized
byth
eco
mm
issi
onbu
tno
tye
tis
sued
.
INT
ER
EST
OR
YE
AR
HE
LD
BY
RE
SPO
ND
EN
T,
Rea
cqui
red
Red
empt
ion
Cla
ssan
dS
erie
sof
Dat
eof
Dat
eof
Bon
dsS
inki
ngan
dP
rice
per
$100
Com
mis
sion
Lin
eO
blig
atio
nIs
sue
Mat
urit
yO
uts
tandin
gR
ate
Am
ount
(Acc
t.22
2)O
ther
Fun
dsE
ndof
Yea
rO
rder
No.
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(I)1
Bonds
(Acc
ount
221)
2C
oB
ank(l
)3/
1120
102/
28/2
030
3,52
2,78
25.
950%
220,
857
25,0
413
CoB
anlc
7/21
/201
36/
20/2
023
1,57
0,25
13.
620%
59,0
0425,4
80
4C
oBan
k71
21/2
013
6/20
/203
384
8,00
74.
250%
37,3
5625480
5C
oBan
k31
1130
153/
6/20
4061
5,44
24.
900%
22,8
316
Gre
enH
ills
SRF
8/14
/200
21/
1/20
2520
5742
3.72
8%8,
137
23,9
27
Pet
ham
SRF
5/9/
2006
1/1/
2027
357,
308
3.48
8%12
,961
24,3
758
Map
leH
ills
SR
F12
/1/2
009
5/1/
2030
462,
477
2.95
2%14
,060
24,6
44-
9B
irch
Hill
SR
F9/
14/2
007
3/1/
2030
1,51
1,03
62.
864%
44,4
2824
,739
10L
ocke
Lak
e20
07SR
F1/
1/20
105/
1/20
3021
5,69
32.
952%
6,61
724
,739
11L
ocke
Lak
e20
11SR
F6/
1/20
126/
1/20
3327
4,44
52.
864%
8,02
125
,209
12L
iber
tyT
ree
12/1
5/20
114/
1/20
3539
0,77
23.
104%
12,3
1625
,248
14L
ocke
Lak
e20
12SR
F12
/1/2
013
12/1
/203
374
5,94
32.
720%
10,2
3525
,348
15L
ocke
Lak
eD
amSi
te2
9/1/
2014
7/1/
2035
14,2
062.
720%
16,6
0516
Loc
keL
ake
-W
inw
ood
&M
onro
eP
hase
151
22/2
014
7/11
2036
386,
755
2.72
0%3868
17H
lcko
ry&
Ave
rytb
dtb
d42
2,96
6tb
d8,
670
18W
&E
Mai
nR
epla
cem
ent
tbd
tbd
1021
,487
tbd
19H
ardw
ood
Tre
atm
ent
Stat
ion
tbd
tbd
572,
000
tbd
5,72
020
Loc
keL
ake
-W
inw
ood
&M
onro
eP
hase
2tb
dtb
d40
0,00
0tb
d25
,773
21C
oB
ank
Pat
rona
ge(6
4,63
0)22
TO
TA
LS
13,5
37,3
1142
7,05
4.95
-$
-
23A
dvan
ces
from
Ass
ocia
ted
24C
om
pan
ies
(Acc
ount
223)
25Fr
omPe
nn5,
799,
592
2.01
%11
6,46
026
Cp
27T
OT
AL
S‘
5,79
9,59
211
6,46
0$
-$
-
28O
ther
Lon
gT
erm
Deb
t29
(Acc
ount
224)
30D
eriv
ativ
e54
8,16
6-
31
TO
TA
LS
548,
166
-$
-$
-
Not
e: (1)
The
$4.5
milh
onfl
oatin
gra
tese
cure
dno
tepa
yabl
eto
coBa
nkha
sa
rela
ted
inte
rest
rate
swap
agre
emen
t.
-51-
Ann
ual
Rep
ort
ofP
ennic
huck
Eas
tU
tility
,In
c.Y
ear
End
edD
ecem
ber
31,
2015
F-36
NO
TE
SPA
YA
BL
E(A
ccou
nt23
2)
1.R
epor
tth
epa
rtic
ular
sin
dica
ted
conc
erni
ngno
tes
paya
ble
aten
dof
year
.2.
Giv
epa
rtic
ular
sof
colla
tera
lpl
edge
d,if
any.
3.Fu
rnis
hpa
rtic
ular
sfo
ran
yfo
rmal
orin
form
alco
mpe
nsat
ing
bala
nce
agre
emen
tsco
veri
ngop
enlin
esof
cred
it.4.
Any
dem
and
note
ssh
ould
bede
sign
ated
assu
chin
(c).
5.M
inor
amou
nts
may
begr
oupe
dby
clas
ses,
show
ing
the
num
ber
ofsu
cham
ount
s.6.
Rep
ort
into
tal,
all
othe
rin
tere
stac
crue
dan
dpa
idon
note
sdi
scha
rged
duri
ngth
eye
ar.
Outs
tandin
gat
Inte
rest
Dur
ing
Yea
rL
ine
Pay
eean
dIn
tere
stR
ate
Dat
eof
Not
eD
ate
ofM
atur
ity
End
ofY
ear
Acc
rued
Pai
dN
o.(a
)(b
)(C
)(d
)(e
)(f
)I 2 3 4 5
NO
NE
6 7 8 9 10 11 12 13 14 15 16 17 18 19 20T
OT
AL
S
-52-
Ann
ual
Rep
ort
ofP
ennic
huck
Eas
tU
tility
,In
c.Y
ear
End
edD
ecem
ber
31,
2015
F-37
PAY
AB
LE
ST
OA
SS
OC
IAT
ED
CO
MPA
NIE
S(A
ccounts
233,
234)
1.R
epor
tpa
rtic
ular
sof
note
san
dac
coun
tspa
yabl
eto
asso
ciat
edco
mpa
nies
aten
dof
year
.2.
Prov
ide
separ
ate
tota
lsfo
rA
ccou
nts
233,
Not
esP
ayab
leto
Ass
ocia
ted
Com
pani
es,
and
234,
Acc
ount
sP
ayab
leto
Ass
ocia
ted
Com
pani
es3.
List
each
note
sepa
rate
lyan
dst
ate
the
purp
ose
for
whi
chis
sued
.S
how
also
inC
olum
n(a
)da
teof
note
,m
atur
ityan
din
tere
stra
te.
4.In
clud
ein
colu
mn
(f)th
eam
ount
ofan
yin
tere
stex
pens
edu
ring
the
year
onno
tes
orac
coun
tsth
atw
ere
paid
befo
reth
een
dof
the
year
.5.
Ifco
llat
eral
has
been
pled
ged
asse
curi
tyto
the
paym
ent
ofan
yno
teor
acco
unt,
desc
ribe
such
coll
ater
al.
Bal
ance
Beg
inni
ngT
otal
sfo
rY
ear
Bal
ance
Inte
rest
Lin
eP
ayee
and
Inte
rest
Rat
eO
fY
ear
Deb
its
Cre
dit
sE
ndof
Yea
rfo
rY
ear
No.
(a)
(b)
(c)
(d)
(e)
(f)
IA
ccounts
Pay
able
toA
ssoci
ated
Com
pan
ies
(Acc
ount
233)
-2
-3
-4
NO
NE
-5
-6
-7
-8
-9
-10
-11
TO
TA
LS
$-
$-
$-
$-
$—
12N
otes
Pay
able
toA
ssoci
ated
Com
pan
ies
(Acc
ount
234)
13-
14-
15-
16N
ON
E-
17-
18-
19-
20-
21-
22T
OT
AL
S$
-$
-$
-$
-$
-53-
Ann
ual
Rep
ort
ofP
ennic
huck
Eas
tU
tility
,In
c.Y
ear
End
edD
ecem
ber
31
=20
15
F-38
AC
CR
UE
DA
ND
PR
EP
AID
TA
XE
S(A
ccou
nts
236,
163)
1.T
his
sche
dule
isin
tend
edto
give
part
icul
ars
ofth
eco
mbi
ned
prep
aid
and
accr
ued
tax
acco
unts
and
tosh
owth
eto
tal
taxe
sch
arge
dto
oper
atio
nsan
dot
her
acco
unts
duri
ngth
eye
ar.
2.T
axes
paid
duri
ngth
eye
aran
dch
arge
ddi
rect
tofi
nal
acco
unts
,th
atis
,no
tch
arge
dto
prep
aid
orac
crue
dta
xes,
shou
ldbe
incl
uded
inco
lum
ns(c
)an
d(d
).T
heba
lanc
ing
ofth
esc
hedu
leis
not
affe
cted
byth
ein
clus
ion
ofth
ese
taxe
s.3.
Tax
esch
arge
ddu
ring
the
year
,co
lum
n(d
),in
clud
eta
xes
char
ged
toop
erat
ions
and
othe
rac
coun
tsth
roug
h(i)
accr
uals
cred
ited
tota
xes
accr
ued,
(ii)
amou
nts
cred
ited
topr
epai
dta
xes
for
prop
orti
ons
ofpr
epai
dta
xes
char
geab
leto
curr
ent
year
,an
d(ii
i)ta
xes
paid
and
char
ged
dire
ctto
oper
atio
nsof
acco
unts
othe
rth
anac
crue
dan
dpr
epai
dta
xac
coun
ts.
4.T
heag
greg
ate
ofea
chki
ndof
tax
shou
ldbe
liste
dun
der
the
appr
opri
ate
head
ing
of“F
eder
al,”
“Sta
te,”
and
“Loc
al”
insu
chm
anne
rth
atth
eto
tal
tax
for
each
can
read
ilybe
asce
rtai
ned.
5.If
any
tax
cove
rsm
ore
than
one
year
,th
ere
quir
edin
form
atio
nof
all
colu
mns
shou
ldbe
show
nse
para
tely
for
each
year
6.E
nter
all
adju
stm
ents
ofth
eac
crue
dan
dpr
epai
dta
xac
coun
tsin
colu
mn
(f)an
dex
plai
nea
chad
just
men
t.D
esig
nate
debi
tad
just
men
tsby
pare
nthe
ses.
7.D
ono
tin
clud
ein
this
sche
dule
entr
ies
with
resp
ect
tode
ferr
edin
com
eta
xes
orta
xes
coll
ecte
dth
roug
hpa
yrol
lde
duct
ions
orot
herw
ise
pend
ing
tran
smit
tal
ofsu
chta
xes
toth
eta
auth
ority
.
BA
LA
NC
EB
EG
INN
ING
OF
YE
AR
Tax
esT
axes
BA
LA
NC
EE
ND
OF
YE
AR
Tax
Acc
rued
Pre
paid
Tax
esC
har
ged
Pai
dT
axes
Acc
rued
Pre
paid
Ta.e
sL
ine
Typ
eof
Tax
(Acc
ount
236)
(Acc
ount
163)
Dur
ing
Yea
rD
urin
gY
ear
Adju
stm
ents
(Acc
ount
236)
(Acc
ount
163
)N
o.(a
)(b
)(c
)(d
)(e
)(f
)(g
)(h
)I
Tax
esP
ayab
leF
eder
al-C
urre
nt$
-$
(196
,723
)$
(196
,723
)$
-2
$-
$-
3T
axes
Pay
able
Fed
eral
-Def
erre
d$
364,
842
$36
4,84
2$
4 5M
iscT
axes
$-
$-
6 7L
ocal
Pro
pert
yTax
esS
tate
**
$-
$22
9,46
4$
1,10
9,94
0$
1,17
0,19
2$
-$
289
716
8N
HB
usin
ess
Pro
fltT
axC
urr
ent*
$-
$(2
4,15
8)$
(24,
158)
$-
9N
HB
usin
ess
Prof
itT
ax-
Def
erre
d*$
70,0
92$
70,0
9210 11 12 13 14 15 16 17 18 19 20
TO
TA
LS
$-
229,
464
$1,
323,
994
$1,
384,
246
$-
-289,1
6
*F
eder
alT
axes
Pay
able
Acc
rual
tran
sfer
red
toP
aren
tC
ompa
ny
-54-
Annual Report of Pennichuck East Utility. Inc.
2345678910111213141516171819
202122232425262728293031323334353637
Notes:
Year Ended December 31, 2015
F- 39 OTHER CURRENT AND ACCRUED LIABILITIES (Accounts 239-241)
1. Give a description and the amount of the principal items arrived at the end of the year in each of the accounts listed below.2. Minor items may be grouped by classes, showing the number of items in each group.
Line Description Year End BalanceNo. (a) (b)Matured long-term Debt (Account 239)
Current Portion LTD
TOTAL $Matured Interest (Account 240)
NONE
TOTAL $Misc. Current and Accrued Liabilities (Account 241)
Misc. Current and Accrued Liabilities (1) $ 80,752Accrued Retainage$ 50,804
TOTAL $ 131,55
(1) represents accruals for various services. including purchased water and professioal services, rendered at the end of the accounting period where aninvoice has not been received.
-55-
Annual Report of Pennichuck East Utility, Inc. Year Ended December 31, 2015
F-40 CUSTOMER ADVANCES FOR CONSTRUCTION (Account 252)
1. Report below balances at end of year and the particulars for customer advances for construction.2. Minor items may be grouped.
BalanceLine DescriptionEnd of YearNo. (a)
(b)2 NONE345678910
TOTAL $
F-41 OTHER DEFERRED CREDITS (ACCOUNT 253)
1. Report below the particulars called for concerning other deferred credits.2. For any deferred credit being amortized show the period of amortization.3. Minor items may be grouped by classes showing the number of items in each class.
DEBITSDescription of Other Balance Contra BalanceLine Other Deferred Credits Beginning of Year Account Amount Credits End of YearNo. (a) (b) (c) (d) (e) (f)1 - $ - $2 NONE
34567B91011121314151617181920 TOTALS $ - $ -$ -$
-56-
Annual
Rep
ort
ofP
ennic
huck
Eas
tU
tility
,In
c.Y
ear
Ended
Dec
ember
31,
2015
F-4
2A
CC
UM
UL
AT
ED
DE
FE
RR
ED
INV
EST
ME
NT
TAX
CR
ED
IT(A
ccount
255)
1.R
epor
tas
spec
ifie
dbe
low
info
rmat
ion
appl
icab
leto
the
bala
nce
inA
ccou
nt25
5,an
dth
etr
ansa
ctio
nsth
erei
n.W
here
appr
opri
ate,
segre
gat
eth
eba
lanc
esan
dtr
ansa
ctio
nsby
utili
tyan
dno
nutil
ityop
erat
ions
.E
xpla
inby
foot
note
any
corr
ecti
ngad
just
men
tsto
the
acco
unt
bala
nce,
show
nin
colu
mn
(g).
Incl
ude
inco
lum
n(i)
the
wei
ghte
d-av
erag
epe
riod
over
whi
chth
eta
xcr
edit
sar
eam
orti
zed.
2.S
tate
belo
wth
eop
tion
sele
cted
for
the
inve
stm
ent
tax
cred
it.
(1)
redu
ctio
nof
rate
base
,or
(2)
redu
ctio
nof
cost
ofse
rvic
efo
rra
tepu
rpos
esin
acco
rdan
cew
ithse
ctio
n46
(f)of
the
Inte
rnal
Rev
enue
Cod
e.
Bal
ance
All
oca
tions
toA
ver
age
peri
od
Acc
ount
Beg
innin
gD
efer
red
for
Yea
rC
urr
ent
Yea
rsIn
com
eB
alan
ceA
lloca
tion
Lin
eS
ubdiv
isio
ns
Of
Yea
rA
ccount
No.
Am
ount
Acc
ount
No.
Am
ount
Adju
stm
ents
End
ofY
ear
toIn
corr
ieN
o.(a
)(b
)(c
)(d
)(e
)(f
)(g
)(h
)(i)
IW
ater
Util
ity2
$3
NO
NE
4 5 6 7 8 9 10 11T
otal
Wat
erU
tility
$-—
$-
$-
$-
$12
Oth
er:
(lis
tse
par
atel
y)
13 14 15 16 17 18 19 20 21 22T
otal
Oth
er$
-$
-$
-$
-$
23T
ota
l$
-$
-$
-$
-$
-57-
Ann
ual
Rep
ort
ofP
enni
chuc
kE
ast
Util
ity,
Inc.
Yea
rE
nded
Dec
embe
r31
,20
15
F-43
INV
EST
ME
NT
TAX
CR
ED
ITG
EN
ER
AT
ED
AN
DU
TILI
ZED
1.R
epor
tbe
low
the
info
rmat
ion
call
edfo
rco
ncer
ning
inve
stm
ent
tax
cred
its
gen
erat
edan
dut
ilize
dby
resp
onde
nt.
2.A
sin
dica
ted
inco
lum
n(a
),th
esc
hedu
lesh
all
show
each
year
’sac
tivi
ties
from
1962
thro
ugh
the
year
cove
red
byth
isre
port
,an
dsh
all
sepa
rate
lyid
entif
yth
eda
tafo
r3
perc
ent
(3%
),4
perc
ent
(4%
),7
perc
ent
(7%
),10
perc
ent
(10%
),11
perc
ent
(11%
)an
d111/2
perc
ent
(111
/2%
).3.
Rep
ort
the
amou
ntof
inve
stm
ent
tax
cred
its
gene
rate
dfr
ompr
oper
ties
acqu
ired
for
use
inut
ility
oper
atio
nsan
dre
port
the
amou
ntof
such
gene
rate
dcr
edit
sut
ilize
din
com
puti
ngth
ean
nual
inco
me
taxe
s.If
ther
ear
eno
nutil
ityop
erat
ions
,sh
owan
yap
plic
able
gen
erat
edan
dut
ilize
din
vest
men
tta
xcr
edit
sin
afo
otno
te.
Als
oex
plai
nby
foot
note
any
adju
stm
ents
toC
olum
ns(b
)th
roug
h(f)
such
asfo
rco
rrec
tion
set
c.,
orca
rryb
ack
ofun
used
cred
its.
Suc
had
just
men
tssh
ould
beca
rrie
dba
ckor
forw
ard
toth
eap
plic
able
year
s.4.
Sho
wby
foot
note
any
unus
edcr
edit
sav
aila
ble
aten
dof
each
year
for
carr
yfo
rwar
das
are
duct
ion
ofta
xes
insu
bse
quen
tye
ars.
te
Yea
rC
redi
tsG
ener
ated
for
Yea
rC
redi
tsU
tili
zed
for
Yea
rY
ear
Cre
dits
Gen
erat
edfo
rY
ear
Cre
dits
Uti
lize
dfo
rY
ear
No.
(a)
(b)
(c)
(d)
(e)
(f)
119
62-7
1977
23%
3%3
7%4%
419
71-7
4N
ON
E7%
53%
10%
64%
11%
77%
111/
2%8
1975
1978
93%
3%10
4%4%
117%
7%12
10%
10%
1311
%11
%14
1976
111/
2%15
3%19
7916
4%3%
177%
4%18
10%
7%19
11%
10%
2011
%21
111/
2%
B)D
etai
lfo
rC
redi
tsG
ener
ated
for
Yea
rno
tre
adily
avai
labl
eby
%am
ount
s.
C)
Cre
dit
Util
ized
for
Yea
rar
ebe
ing
amor
tize
dan
nual
lyat
aco
mpo
site
rate
of2%
.
-58-
Ann
ual
Rep
ort
ofP
ennic
huck
Eas
tU
tility
,In
c.Y
ear
End
edD
ecem
ber
31,
R01
5
F-43
INV
EST
ME
NT
TAX
CR
ED
ITG
EN
ER
AT
ED
AN
DU
TIL
IZE
D(C
ON
TIN
UE
D)
tire
Yea
rC
redi
tsG
ener
ated
for
Yea
rC
redi
tsU
tili
zed
for
Yea
rY
ear
Cre
dits
Gen
erat
edfo
rY
ear
Cre
dits
Uti
lize
dfo
rY
ear
No.
(a)
(b)
(C)
(d)
(e)
(f)
2019
8019
8321
3%3%
224%
4%23
7%N
ON
E7%
2410
%10
%25
11%
11%
2611
1/2%
111/
2%27
1981
1984
283%
3%29
4%4%
307%
7%31
10%
10%
3211
%11
%33
111/
2%11
1/2%
3419
8219
8535
3%3%
367%
4%37
10%
7%38
11%
10%
3911
1/2%
11%
4011
1/2%
-59-
Ann
ual
Rep
ort
ofP
ennic
huck
Eas
tU
tility
,In
c.Y
ear
Ended
Dec
ember
31,
2015
F-44
OP
ER
AT
ING
RE
SE
RV
ES
(Acc
ounts
261,
262,
263,
265)
1.R
epor
tbe
low
anan
alys
isof
the
chan
ges
duri
ngth
eye
arfo
rea
chof
the
rese
rves
list
edbe
low
.2.
Sho
wtit
leof
rese
rve,
acco
unt
num
ber,
desc
ript
ion
ofth
ege
nera
lna
ture
ofth
een
try
and
the
cont
raac
coun
tde
bite
dor
cred
ited
.C
ombi
neth
eam
ount
sof
mon
thly
acco
unti
ngen
trie
sof
the
sam
ege
nera
lna
ture
.If
resp
onde
ntha
sm
ore
than
one
utili
tyde
part
men
t,co
ntra
acco
unts
debi
ted
orcr
edit
edsh
ould
indi
cate
the
utili
tyde
part
men
taf
fect
ed.
3.F
orA
ccou
nts
261,
Pro
pert
yIn
sura
nce
Res
erve
and
262,
Inju
ries
and
Dam
ages
Res
erve
,ex
plai
nth
ena
ture
ofth
eri
sks
cove
red
byth
ere
serv
es.
4.F
orA
ccou
nt26
5,M
isce
llan
eous
Ope
rati
ngR
eser
ves
repo
rtse
para
tely
each
rese
rve
com
pris
ing
the
acco
unt
and
expl
ain
brie
fly
itspu
rpos
e.
Bal
ance
atD
EB
ITS
CR
ED
ITS
Bal
ance
atB
egin
ning
ofC
ontr
aC
ontr
aE
ndof
Lin
eIt
emY
ear
Acc
ount
Am
ount
Acc
ount
Am
ount
Yea
rN
o.(a
)(b
)(c
)(d
)(e
)(t)
(g)
1P
roper
tyIn
sura
nce
Res
erve
(Acc
ount
261)
2 3N
ON
E4 5 6 7
TO
TA
LS
$-
$-
$$
8In
juri
esan
dD
amag
esR
eser
ve
(Acc
ount
262)
9 10N
ON
E11 12 13 14
TO
TA
LS
$-
$-
$-
$15
Pen
sions
and
Ben
efit
sR
eser
ve
(Acc
ount
263)
16 17N
ON
E18 19 20 21
TO
TA
LS
$-
$-
$-
$22
Mis
cell
aneo
us
Oper
atin
gR
eser
ves
(Acc
ount
265)
23 24N
ON
E25 26 27 28
TO
TA
LS
$-
$-
$-
$
-60-
THIS PAGE LEFT BLANK INTENTIONALLY
-61-
Annual Report of Pennichuck East Utility, Inc. Year Ended December 31, 2015
F-45 ACCUMULATED DEFERRED INCOME TAXES (Accounts 281, 282, 283)
1. Report the information called for below concerning the respondent’s accounting for deferred income taxes.2. In the space provided furnish significant explanations, including the following:(a) Accelerated Amortization- State for each certification number a brief description of property, total and amortizable cost ofsuch property, date amortization for tax purposes commenced, “normal” depreciation rate used in computing deferred taxamounts. Tax rate used to originally defer amounts and the tax rate used during the current year to amortize previousdeferrals.(b) Liberalized Depreciation- State the general method or methods of liberalized depreciation being used (sum-of-years digits,declining balance, etc.), estimated lives i.e. useful life, guideline life, guidelines class life, etc., and classes of plant to whicheach method is being applied and date method was adopted. Furnish a table showing for each year, 1954 to date of thisreport the annual amount of tax deferrals, and with respect to each years tax deferral, the total debits thereto which have
Balance Beginning Amounts Debited Amounts CreditedLine Account Subdivisions of Year to Account 410.1 to Account 411.1No. (a) (b) (C) (d)1 Accelerated Amortization (Account 281)2 Water:345
--
-6 Other (Specify)7 TOTALS
- $- $
-S Liberalized Depreciation (Account 282)9
-1011 TOTALS
- $- $
-12 Other (Account 283)13 Water14 Other - Deferred Income Tax 4,027,862
--15
16 TOTALS 4,027,862 $- $
-17 Total (Accounts 281, 282, 283)18 Water
--
-19 Other (Specified) 4,027,862-
-20 TOTALS 4,027,862 $-
-
-62-
Annual Report of Pennichuck East Utility, Inc. Year Ended December 31, 2015
F-45 ACCUMULATED DEFERRED INCOME TAXES(Accounts 281, 282, 283)- CONTINUED
been accounted for as credits to Accounts 411.1 Provisions for Deferred Income Taxes-Cr., Utility Operating Income and411.2 Provisions for Deferred Income Taxes-Cr., Other Income and Deductions, or comparable account of previous system of accounts. Also explain the basis used to defer amounts for the latest year (straight-line tax rate to liberalized taxrate, etc.) Give references to the order or other action of the Commission authorizing or directing such accounting.(C) Other- Describe the amounts for which deferred tax accounting in the classification in being followed by the respondentand the basis therefor, and give reference to the order or other action of the Commission authorizing or directing suchaccounting.(d) Other (Specify)- Include deferred taxes relating to Other Income and Deductions at lines 6, 10, 14 and 18 as appropriate.
DescriptionRecord change in deferred taxes due to interest swap on Co Bank noteRecord change in deferred taxes due to interest swap on Co Bank noteRecord change in deterred taxes
CHANGES DURING YEAR ADJUSTMENTS—
Debits CreditsAmount Debited Amount Credited Credit Debit Balanceto Account 410.2 to Account 411.2 Account No. Amount Account No. Amount End of Year Line(e) (f) (g) (h) (i) (j) (k) No.
234$ -$ -—-—-.—-- - - -56$ -$ - - - -78
-910$ -$
-- - -11
12- 262,895 233 434,934 13219 20,956 224 34,926 4,476,766 14- 15$
- $ - 283,850 469,860 4476,766 1617
--
- 434,934 - 18- - 283,850 34,926 4,476,766 19$- $ - 283,850 469,860 4,476,766 20
Notes:(1) Details of Adjustment Credits to Deferred Income Taxes are as follows: Credits
DebitAccount No. Amount
219224233
(20,956)3.4,926
434,934
448,904
-63-
Annual Report of Pennichuck East Utility, Inc. Year Ended December 31. 2015
F-46 CONTRIBUTIONS IN AID OF CONSTUCTION (Account 271)
1. Report below an analysis of the changes during the year for the respondents contribution in aid of construction.2. Detail contributions received during year from main extension charges and customer connection charges; developers orcontractors agreements in supplementary schedules F46.2 and F-46.3.3. Detail changes in a footnote.
Line Item AmountNo. (a) (b)1 Balance beginning of year (Account 271) $ 10,657,9352 Credits during year (Tax adj. Gross up CIAC for Prepaid Inc Tax on CIAC)3 Contributions received from Main Extension and Customer Charges (Sch. F-46.2)4 Contributions received from Developer or Contractor Agreements (Sch. F-46.3) $ 1,784,2115 Total Credits
$ 1,784,2116 Charges during year:$
-7 Balance end of year (Account 271) $ 12442,146
F-46.1 ACCUMULATED AMORTIZATION OF C.I.A.C. (Account 272)1. Report below the information called for concerning accumulated provision for amortization of contribution in aid of constructionat end of year and changes during the year.2. Explain any important adjustments during the year.
Line Item AmountNo. (a) (b)1 Balance beginning of year$ (1,783,712)2 Amortization provision for year, credited to
3 (405) Amortization of Contribution in Aid of Construction $ (217,198)4 Credit for plant retirement$
-5 Other (debit) or credit terms$ (2,420)6
78 Balance end of year
$ (2,003,331)
-64-
Annual Report of Pennichuck East Utility, Inc.
Total Credits from main extension chargesand customer connection charges
Year Ended December 31, 2015
Class A or B UtilityF-46.2 ADDITIONS TO CONTRIBUTIONS IN AID OF CONSTRUCTIONFROM MAIN EXTENSION CHARGES AND CUSTOMER CONNECTIONS
CHARGES RECEIVED DURING THE YEAR
I Report as specified below information applicable to credits added to Contributions in Aid of Constructionreceived from main extension charges and customer connection charges.2 Total Credits amount reported on line 14 should agree with Schedule F-46, line 3.
Number of Charge perLine Description Connections Connection AmountNo. (a) (b) (c) (d)
NONE234567891011121314151617181920212223242526272829303132333435
$
-65-
Annual Report of Pennichuck East Utility, Inc. Year Ended December 31. 2015
23
4567891011121314151617181920212223242526272829303132333435
F-46.3 ADDITIONS TO CONTRIBUTIONS IN AID OF CONSTRUCTION RECEIVED FROMALL DEVELOPERS OR CONTRACTORS AGREEMENTS FROM WHICH CASH ORPROPERTY WAS RECEIVED DURING THE YEAR
(P)(P)(P)(C)(P)(P)(P)(P)(P)(P)(P)(P)(P)
15,000841,96029,57180000
110,00025,24145,00085,000
260,455165,000
12,000114,985
Cash orLine Description Property AmountNo. (a) (b) (d)Booster Stations
Communication EquipmentDistribution MainsDistribution MainsDistribution Reserviors & StandpipesElectric Pumping EquipmentHydrantsPower Generation EquipmentPurificationServicesSource of Suppply StructuresSupply MainsWells & Springs
Total Credits from all developers or contractors agreements from whichcash or property was received
1.784,211
-66-
Annual Report of Pennichuck East Utility. Inc. Year Ended December 31. 2015
F-46.4 AMORTIZATION OF CONTRIBUTION IN AID OFCONSTRUCTION (Account 405)
1. Report below the particulars concerning the amortization of contribution in aid of construction received from developer orcontractor agreements and from main extension and customer charges.2. Indicate basis upon which the total credit for the year was derived, straight line rate and the computed amount for each classof property.3. Total annual amortization credit for contribution in aid of construction should agree with schedule F-46.1 line 3 Amortizationprovision for year. charged to Account 405, Amortization of Contribution in aid of Construction.
Line Class of Property Cost Basis Rate AmountNo. (a) (b) (c) (d)I Booster Stations 44,160.00 2.69% (1188)2 Communication Equipment 52,620.00 9.53% (5,013)4 Distribution Mains 7,627,080.46 1.36% (103,358)5 Distribution Reserviors & Standpipes 196,900.00 1.54% (3,042)6 Electric Pumping Equipment 418,595.00 4.77% (19,973)7 Hydrants 546,648.54 1.35% (7,405)8 Power Generation Equipment 117,420.00 4.13% (4,851)9 Purification System Equipment 227,185.00 5.96% (13,531)10 Services 1,198,075.14 1.76% (21,146)11 Source of Supply Structures 400,332.01 2.03% (8,130)12 SupplyMains 14,791.16 1.17% (173)13 Tapping Fees 347,516.54 1.82% (6,338)14 Transmission Mains 819,678.40 1.09% (8,908)15 Wells&Springs 431,144.00 3.28% (14,143)1617
TOTALS 12,442,146.25 (217,198)
-67-
Ann
ual
Ren
ort
ofP
ennic
huck
Eas
tU
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.In
c.Y
ear
En
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emb
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.20
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aver
age
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otal
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FC
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TO
ME
RS
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(a)
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Yea
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Pre
cedin
gY
ear
No.
(a)
(b)
(c)
(d)
(e)
(f)
(g)
2 3 4 5 6 7 8 9 10 11 12 13 14 15
$29
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0$
6,13
8,02
3$
912,
761
$ $ $
1,28
456
2,21
751
,158
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148
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21
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951
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7,22
221
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131
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$7,
229,
165
$237454
Yea
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ndN
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rs
Act
ive
Cus
tom
ers
Onl
y
-68-
THIS PAGE LEFT BLANK INTENTIONALLY
-69-
Annual
Rep
ort
ofP
ennic
huck
Eas
tU
tility
,In
c.Y
ear
End
edD
ecem
ber
31,
2015
F-4
8O
PE
RA
TIO
NS
AN
DM
AIN
TE
NA
NC
EE
XP
EN
SE
(Acc
ounts
401)
1E
nter
inth
esp
ace
prov
ided
the
oper
atio
nan
dm
aint
enan
ceex
pen
ses
for
the
year
.2.
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oor
mor
ew
ater
syst
ems
are
oper
ated
,th
est
atem
ent
ofop
erat
ion
and
mai
nten
ance
acco
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shou
ldbe
subd
ivid
edto
show
sepa
rate
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eex
pens
eof
each
such
syst
emin
cols
.(d
)(e
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.3.
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plai
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foot
note
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FS
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pera
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Supe
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1)5
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chas
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ater
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eous
Exp
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-
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ents
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otal
Ope
rati
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4,27
216
8,17
4$
-$
-$
9M
ainte
nan
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Mai
nten
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and
Eng
inee
ring
--
1161
1M
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Str
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and
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and
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undi
ngR
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s-
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aint
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s-
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aint
enan
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lsan
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prin
gs-
-15
615
Mai
nten
ance
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filtr
atio
nG
alle
ries
and
Tun
nels
--
1661
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aint
enan
ceof
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lyM
ains
--
1761
7M
aint
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ceof
Mis
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ater
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rce
Pla
nt-
-18
Tot
alM
aint
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ce-
-$
-$
-$
19T
otal
Sou
rce
ofSu
pply
974,
272
168,
174
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$20
2.PU
MPI
NG
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PE
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ES
21O
per
atio
ns
2262
0O
pera
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sion
and
Eng
inee
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--
2362
1Fu
elfo
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ower
Pro
duct
ion
--
2462
2P
ower
Prod
uctio
nL
abor
and
Exp
ense
s-
-25
623
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orP
ower
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chas
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rP
umpi
ng30
2,19
742
,288
2662
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mpi
ngL
abor
and
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ense
s-
-
2762
5E
xpen
ses
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rred
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--
2862
6M
isce
llan
eous
Exp
ense
s13
,373
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329
627
Ren
ts-
-30
Tot
alO
pera
tion
s31
5,56
943
,422
$-
$-
$
-70-
Ann
ual
Rep
ort o
fP
enni
chuc
kE
ast
Util
ity,
Inc.
Yea
rE
nded
Dec
embe
r31
,20
15
F-4
8O
PE
RA
TIO
NS
AN
DM
AIN
TE
NA
NC
EE
XP
EN
SE
(Acc
ounts
401)-
Con
tinu
ed
Incr
ease
orT
otal
Am
ount
Dec
reas
eF
rom
Lin
eA
ccou
ntfo
rY
ear
Pre
cedin
gY
ear
No.
(a)
(b)
(c)
(d)
(e)
(f)
312.
PUM
PIN
GE
XPE
NSE
S(C
ont’
d)32
Mai
nten
ance
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0M
aint
enan
ceS
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visi
onan
dE
ngin
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-34
631
Mai
nten
ance
ofS
truc
ture
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dIm
prov
emen
ts1,
786
(591
)35
632
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ance
ofP
ower
Pro
duct
ion
Equ
ipm
ent
--
3663
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aint
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Pum
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Equ
ipm
ent
492,
634
(41,
830)
37T
otal
Mai
nten
ance
494,
420
(424
21)
$-
$-
$38
Tot
alPu
mpi
ngE
xpen
ses
809,
989
1,00
0$
-$
-$
393.
WA
TE
RT
RE
AT
ME
NT
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PE
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ES
40O
per
atio
ns
4164
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pera
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Sup
ervi
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inee
ring
4264
1C
hem
ical
s32
,816
(27,
736)
4364
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pera
tion
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oran
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xpen
ses
53,3
531,
345
4464
3M
isce
llan
eous
Exp
ense
s-
-45
644
Ren
ts-
-46
Tot
alO
pera
tion
86,1
69(2
6,39
2)$
-$
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—
47M
aint
enan
ce48
650
Ope
rati
onS
uper
visi
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dE
ngin
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ng-
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651
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nten
ance
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truc
ture
san
dIm
prov
emen
ts-
-50
652
Mai
nten
ance
ofW
ater
Tre
atm
ent
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ipm
ent
11,6
316,
371
51T
otal
Mai
nten
ance
11,6
316,
371
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$—
52T
otal
Wat
erT
reat
men
tE
xpen
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97,8
00(2
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534.
TR
AN
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ND
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ON
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PEN
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54O
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5566
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pera
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Sup
ervi
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and
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--
5666
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tora
geFa
cilit
ies
Exp
ense
s-
-57
662
Tra
nsm
issi
on&
Dis
trib
utio
nL
ines
Exp
ense
s10
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,882
)58
663
Met
erE
xpen
ses
53,1
6911
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5966
4C
usto
mer
Inst
alla
tion
sE
xpen
ses
14,1
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680
6066
5M
isce
llan
eous
Exp
ense
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089
35
-71-
Annu
alR
eport
ofP
enn
ich
uck
Eas
tU
tility
,In
c.Y
ear
End
edD
ecem
ber
31,
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F-48
OPE
RA
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NS
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DM
AIN
TE
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NSE
(Acc
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1)-
Con
tinu
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rom
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eA
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(f)
63T
RA
NSM
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ON
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PE
NS
ES
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atio
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ents
--
66T
otal
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rati
ons
69,5
5310
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67M
aint
enan
ce68
670
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sion
and
Eng
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ring
--
6967
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aint
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ceof
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and
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--
7067
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ance
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reM
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7367
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vice
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2181
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7467
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ceof
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ers
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ance
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70,7
8627
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rans
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ST
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ER
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-72-
An
nu
alR
eport
ofP
enn
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uck
Eas
tU
tility
,In
c.Y
ear
En
ded
Dec
emb
er31
,2015
F-48
OPE
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NS
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DM
AIN
TE
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EE
XP
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SE
(Acc
ount
s40
1)-
Con
tinu
ed
Incr
ease
orT
otal
Am
ou
nt
Dec
reas
eF
rom
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eA
ccount
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Yea
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rece
din
gY
ear
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(a)
(b)
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ents
$-
$-
103
928
Reg
ulat
ory
Com
mis
sion
Exp
ense
s$
24,3
66$
7,36
210
492
9D
uplic
ate
Cha
rges
Cr.
$-
$-
105
930
Mis
cella
neou
sG
ener
alE
xpen
ses
$1,
409,
397
$22
,162
106
931
Gen
eral
Ren
ts$
-$
-
107
Tot
alO
pera
tion
$1,
562,
197
$35
,780
$-
$-
$10
8M
ainte
nan
ce10
995
0M
aint
enan
ceof
Gen
eral
Plan
t$
-$
-
110
Tot
alA
dmin
istr
ativ
ean
dG
ener
alE
xpen
ses
$1,
562,
197
$35
,780
$-
$-
$—
111
Tot
alO
pera
tion
and
Mai
nten
ance
Exp
ense
s$
4,25
7,50
8$
191,
455
$-
$-
$—
SUM
MA
RY
OF
OP
ER
AT
ION
AN
DM
AIN
TE
NA
NC
EE
XP
EN
SE
SF
unct
iona
lC
lass
ific
atio
nO
pera
tion
Mai
nten
ance
Tot
al(a
)(b
)(c
)(d
)—
112
Sou
rce
ofSu
pply
Exp
ense
s$
974,
272
$-
$974,2
72
113
Pum
ping
Exp
ense
s$
315,
569
$49
4,42
0$
809989
114
Wat
erT
reat
men
tExp
ense
$86
,169
$11
,631
$9
7,6
00
115
Tra
nsm
issi
onan
dD
istr
ibut
ion
Exp
ense
s$
69,5
53$
569,
287
$6
38
,64
011
6C
usto
mer
Acc
ount
sE
xpen
ses
$17
4,41
1$
-$
174,
411
117
Sal
esE
xpen
ses
$-
$-
$11
8A
dmin
istr
ativ
ean
dG
ener
alE
xpen
ses
$1,
562,
197
$-
$1,
562,
197
119
Tot
al$
3,18
2,17
1$
1,07
5,33
8$
4,25
7,50
8
-73-
Annual Report of Pennichuck East Utility. Inc. Year Ended December 31. 2015
F-49 AMORTIZATION OF UTILITY PLANT ACQUISITION ADJUSTMENT(Account 406)
andAMORTIZATION EXPENSE- OTHER (Account 407)
1. Report below the particulars concerning the amortization of utility plant acquisition adjustment and other amortization debits orcredits which relate to utility operations and are not provided for elsewhere.2. Indicate cost basis upon which debitlcredit amortization amount was derived.3 Total amortization amount for accounts 406 and 407 should agree with schedule F-2, line 6 and 7 respectively and applicablebalance sheet account schedules.
Line Item Basis Rate AmountNo. (a) (b) (C) (d)
(8,787,586)(7,940)
(185,750)(230,800)(276,667)(331,667)
1.9843%1.4487%3.4350%2.9442%4.0909%4.2603%
(174,373)(115)
(6,380)(6,795)
(11,318)(14,130)
(9,820,410) (213,112
8,964,574
23456789
10
11121314151617181920212223242526273233343536373839404142444546474849505152
2.20%
Amortization of Utility Plant Acquisition AdjustmentAccount 406
PEU Utility Plant Acquisition AdjustmentWesco Acquisition AdjustmentCastle Reach Acquisition AdjustmentWhite Rock Acquisition AdjustmentLam plighter Acquisition AdjustmentFletchers Corner Acquisition Adjustment
TOTALAMORTIZATION EXPENSE-OTHER
Amortization of Limited Term Plant-Account 407.1
Amortization: Acquisition Premium
TOTALAmortization of Property Losses-Account 407.2
NONE
TOTALAmortization of Other Utility Charges-Account 407.3
Windham Water Supply StudyW&E Water SupplyManchester Source Development ChargeWeb Site Upgrade 2011North Conway Water InterconnectNorth Conway Water Prec-Buy In feeBow HighlandsDeny Source Development ChargeW&E Water Supply STUDYLocke Lake Leak DetectionCROSS CONNECTION SURVEY-PEU
TOTAL
197,466
20,0564,873
614,8823,590
122,3802,3206,821
55,9647,195
12,505232
18.33%5.58%4.67%
20.00%4.91%5.72%5.02%5.91%
20.00%36.66%2 1.16%
3,677272
28,744718
6,003133342
3,3081,4394,584
49
TOTAL-Account 407 49,270246,736
-74-
Ann
ual
Rep
ort
ofP
ennic
huck
Eas
tU
tility
,In
c.Y
ear
End
edD
ecem
ber
31.
2015
F-50
TA
XE
SC
HA
RG
ED
DU
RIN
GT
HE
YE
AR
(Acc
ount
s40
8an
d40
9)
1.T
his
sche
dule
isin
tend
edto
give
the
acco
unt
dist
ribu
tion
ofto
tal
taxe
sch
arge
dto
oper
atio
nsan
dot
her
final
acco
unts
duri
ngth
eye
ar.
2.T
heag
greg
ate
ofea
chki
ndof
tax
shou
ldbe
liste
dun
der
the
appr
opri
ate
head
ing
ofF
eder
al,
“Sta
te,
and
“Loc
al.”
3.T
heac
coun
tsto
whi
chta
xes
char
ged
wer
edi
stri
bute
dsh
ould
besh
own
inco
lum
ns(c
)to
(g).
4.Fo
ran
yta
xw
hich
itw
asne
cess
ary
toap
port
ion
tom
ore
than
one
acco
unt,
stat
ein
afo
otno
teth
eba
sis
ofap
port
ioni
ngsu
chta
x.5.
The
tota
lta
xes
char
ged
assh
own
inco
lum
n(b
)sh
ould
agre
ew
itham
ount
ssh
own
byco
lum
n(d
)of
sche
dule
F-38
entit
led
‘Acc
rued
and
Pre
paid
Tax
es”.
6.D
ono
tin
clud
ein
this
sche
dule
entr
ies
with
resp
ect
tode
ferr
edin
com
eta
xes,
orta
xes
coll
ecte
dth
roug
hpa
yrol
lde
duct
ions
orot
herw
ise
pend
ing
tran
smit
tal
ofsu
chta
xes
toth
eta
auth
ority
.
DIS
TR
IBU
TIO
NO
FT
AX
ES
CH
AR
GE
DO
pera
ting
Inco
me
Oth
erIn
com
eE
xtr
aord
inar
yT
otal
Tax
esT
axes
Oth
erT
han
Ope
rati
ngIn
com
eT
axes
Oth
erO
ther
Inco
me
Item
sC
harg
edD
urin
gIn
com
eIn
com
eT
axes
Tha
nIn
com
eIn
com
eT
axes
Inco
me
Tax
esL
ine
Cla
ssof
Tax
Yea
r(A
ccou
nt40
8.1
(Acc
ount
409.
1)(A
ccou
nt40
8.2)
(Acc
ount
409.
2)(A
ccou
nt40
9.3)
No.
(a)
(b)
(c)
(d)
(e)
(f)
(g)
1FE
DE
RA
L.
2 3P
rovi
sion
s/F
eder
alIn
com
eT
ax-
Cur
rent
(196
723)
(196
,723
)4
Pro
visi
ons/
Fed
eral
Inco
me
Tax
-D
efer
red
364,
842
364,
842
5Pa
yrol
l6
Oth
er7 8 9
STA
TE
10 11N
HB
usin
ess
Prof
itT
ax-
Cur
rent
(24,
158)
(24,
158)
12N
HB
usin
ess
Prof
itT
ax-
Def
erre
d70
,092
70,0
9213 14 15 16
LO
CA
L17
Prop
erty
Tax
es1,
109,
940
1,10
9,94
018 19 20 21 22 23
TO
TA
LS
1,32
3,99
41,
109,
940
214,
054
$-
$-
$
-75-
Ann
ual
Rep
ort
ofP
ennic
huck
Eas
tU
tility
,In
c.Y
ear
En
ded
Dec
ember
31,
2015
F-51
INC
OM
EFO
RM
UTI
LITY
PLA
NT
LE
ASE
DT
OO
TH
ER
S(A
cco
unt
413)
1.R
epor
tbe
low
the
reve
nues
,ex
pen
ses
and
inco
me
for
year
from
leas
eto
othe
rsof
utili
typr
oper
tyco
nsti
tuti
nga
dist
inct
oper
atin
gun
itor
syst
em.
2.Fo
rea
chle
ase
show
:(1
)na
me
ofle
ssee
and
desc
ript
ion
and
loca
tion
ofth
ele
ased
prop
erty
;(2
)re
venu
es;
(3)
oper
atin
gex
pen
ses
clas
sifi
edas
toop
erat
ion,
depr
ecia
tion
and
amor
tiza
tion
,an
d(4
)in
com
efr
omle
ase
for
year
.3.
Ifth
epr
oper
tyis
leas
edon
aba
sis
othe
rth
anth
atof
afi
xed
annu
alre
ntal
,gi
vepa
rtic
ular
sof
the
met
hod
ofde
term
inin
gth
ean
nual
rent
al.
4.D
esig
nate
asso
ciat
edco
mpa
nies
.
Tot
alIn
com
eN
ame
ofL
esse
eO
per
atio
nD
epre
ciat
ion
Am
ort
izat
ion
Op
erat
ing
from
Lease
Lin
eD
escr
ipti
on
and
Lo
cati
on
Rev
enues
Ex
pen
ses
Expen
ses
Expen
ses
Expen
ses
Acc
ou
nt413
No.
(a)
(b)
(C)
(d)
(e)
(f)
(g)
2N
ON
E3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21
—-
$-
$-
$-
$-
$-
$
-76-
Ann
ual
Rep
ort
ofP
ennic
huck
Eas
tU
tility
,In
c.Y
ear
End
edD
ecem
ber
31,
2015
F-52
GA
INS
OR
LO
SS
ES
ON
DIS
POSI
TIO
NO
FU
TILI
TYP
RO
PE
RT
Y(A
ccou
nt41
4)
1G
ive
abr
ief
desc
ript
ion
ofpr
oper
tycr
eati
ngth
ega
inor
loss
.In
clud
ena
me
ofpa
rty
acqu
irin
gth
epr
oper
ty(w
hen
acqu
ired
byan
othe
rut
ility
oras
soci
ated
com
pany
)an
dth
eda
tetr
ansa
ctio
nw
asco
mpl
eted
.Id
entif
ypr
oper
tyby
type
:L
ease
dor
Hel
dfo
rF
utur
eU
se.
2.G
ive
the
date
ofC
omm
issi
onap
prov
alof
jour
nal
entr
ies
inco
lum
n(b
),w
hen
appr
oval
isre
quir
ed.
Whe
reap
prov
alis
requ
ired
but
has
not
been
rece
ived
,gi
veex
plan
atio
nfo
llow
ing
the
item
inco
lum
n(a
).(S
eeA
ccou
nt10
4,U
tility
Pla
ntP
urch
ased
orSo
ld).
Not
es:
(1)
The
defe
rred
gain
repr
esen
tsa
part
ial
debt
forg
iven
ess
ofth
epr
inci
pal
loan
repa
ymen
ts.
The
abov
eac
coun
tis
utili
zed
toen
sure
the
amou
ntof
the
gain
isre
cogn
ized
inne
top
erat
ing
inco
me.
Dat
eJo
urn
alA
mou
ntO
rigi
nal
Cost
ofE
ntry
App
rove
dC
har
ged
toL
ine
Des
crip
tio
nof
Pro
per
tyR
elat
edP
rop
erty
(Whe
nR
equi
red)
Acc
ou
nt
414
No.
(a)
(b)
(C)
(d)
1G
ain
ondis
posi
tion
ofpr
oper
ty:
2 3G
ain
from
For
give
ness
onG
reen
Hill
sS
RF
Deb
t(1
)56
,578
.46
09/0
8/04
5,79
94
Gai
nfr
omF
orgi
vene
sson
Loc
keL
ake
2007
SR
FD
ebt
(1)
57,6
50.8
607
/31/
103,
760
5G
ain
from
For
give
ness
onL
ocke
Lak
e20
11S
RF
Deb
t(1
)11
0,46
0.29
01/0
1/14
6,02
56 7
Gai
nfr
omF
orgi
vene
sson
Lib
erty
SR
FD
ebt
140,
000.
0004
/30/
155,
272
8 9 10 11 12T
otal
Gai
n20
,856
13L
oss
ondis
posi
tion
ofpr
oper
ty:
14 15 16 17 18 19 20 21 22 23 24
Tot
alL
oss
25N
ET
GA
INO
RL
OS
S20
,856
-77-
Annual Report of Pennichuck East Utility, Inc. Year Ended December 31, 2015
F-53 INCOME FROM MERCHANDISING, JOBBING, ANDCONTRACT WORK (Accounts 415 and 416)
Report by utility departments the revenues, costs, expenses, and net income from merchandising , jobbing and contract workduring year. Report also the applicable taxes included in Accounts 408 and 409 and income after such taxes. Give the basis ofany allocation of expenses between utility and merchandising, jobbing and contract work activities.
WaterLine Item Department TotalNo. (a) (b) (c) (d) (e)
NONE
2
345678910111213141516171819202122232425262728293031323334353637
Revenues:Merchandising sales, less discounts,allowances and returnsContract workCommissionsOther (list major classes)Jobbing
Total Revenues (Account 415)Costs and Expenses:Cost of Sales (list major classes of cost)Jobbing ExpensesOperating Revenue deducts
Sales ExpensesCustomer accounts expensesAdministrative and general expensesDepreciationTotal Costs and Expenses (Accounts 416)
Net Income (before taxes)Taxes: (Accounts 408, 409)FederalStateTotal TaxesNet Income (after taxes)
$- $ - $
$ -$ - $ - $
$ -$ - $ - $
- - $ - $$ $ $
-78-
Annual Report of Pennichuck East Utility, Inc. Year Ended December 31, 2015
F-54 OTHER INCOME AND DEDUCTION ACCOUNTS ANALYSIS
(Accounts 419, 421, and 426)
1. Report in this schedule the information specified in the instwctions below for the respective other income and deductionsaccounts2. Interest and Dividend Income (Account 419). Report interest and dividend income, before taxes, identified as to the asset
account or group of accounts in which are included the assets from which the interest or dividend income was derived. Incomederived from investments, Accounts 123, 124, 125 and 135 may be shown in total. Income from sinking and other funds shouldbe identified with related special funds.
3. Noflutility Income (Account 421). Describe each nonutility operation and indicate the gross income earned from each.Indicate the net gain on any sale received of nonutility property.
4. Miscellaneous Nonutility Expenses (426). Report the nature, payee, and amount of miscellaneous nonutility expenses.
Line Item AmountNo. (a) (b)
I Interest and Dividend Income (Account 419)2345 Interest Income $6789101112 Total
$
13 Nonutilitylncome(Account42l)1415
$ (8,446)161718192021222324 Total $ (8,446)25 Miscellaneous Nonutility Expenses (Account 426)262728
$2930313233343536 Total $
-79-
Annual Report of Pennichuck East Utility. Inc. Year Ended December 31, 2015
F-55 EXTRAORDINARY ITEMS (Accounts 433 and 434)
Give below a brief description of each item included in accounts 433, Extraordinary Income and 434, Extraordinary Deductions.2. Give reference to Commission approval, including date of approval for extraordinary treatment of any item.3. Income Tax effects relating to each extraordinary item should be listed Column (C).
Gross RelatedLine Description of Items Amount Federal TaxNo. (a) (b) (c)I Extraordinary Income
23 NONE456
789
101112131415 TOTALS $
- $16 Extraordinary Deductions (Account 434)17181920212223 NONE24252627282930 TOTALS $
- $31 Net Extraordinary Items $ - $
-80-
Annual Report of Pennichuck East Utility, Inc. Year Ended December 31, 2015
F-56 RECONCILIATION OF REPORTED NET INCOME WITHTAXABLE INCOME FOR FEDERAL INCOME TAXES
Report hereunder a reconciliation of reported net income for the year with taxable income used in computing Federal incometax accruals and show computations of such tax accruals. The reconciliation shall be submitted even though there is no taxableincome for the year. Descriptions should clearly indicate the nature of each reconciling amount2. If the utility is a member of group which files a consolidated Federal tax return, reconcile reported net income with taxable netincome as if a separate return were to be filed, indicating however, intercompany amounts to be eliminated in such consolidated return. State names of group members, tax assigned to each group member, and basis of allocation, assignment orsharing of the consolidated tax among group members.
Line ParticularsAmountNo. (a)
(b)1 Net income for the year per Income Statement, schedule F-2 $ 128,8542 Income taxes per Income Statement, schedule F-2 and account 439, Adjustments to Retained Earnings. $ 214,0543 Other Reconciling amounts (list first additional income and unallowable deductions, followed by additionaldeductions and nontaxable income):4 Temporary Differences:5678 Charitable Contributions
$-9 Prepaid Expenses
$ -10 AIR Reserve$ 13211 Deferred Debits$ (12,941)12 Accelerated depreciation$ (1,019,167)13 AFUDC$
-14 BookfTax Difference on disposal of assets $ (534,32315 Total Temporary Differences$ (1,566,299)16
171819 New Hampshire Taxable Income
$ (1,223,391)202122 New Hampshire Business Profits Tax
$23 New Hampshire Business Enterpnse Tax$24
25262728 Federal taxable net
$ (1,223,391)29 Computation of tax:3031 Pre Tax Income
$ 342,9083233 New Hampshire Business Profits Tax @ 8.5% and Business Enterprise Tax $ 45,93434 Federal Income Tax@ 34%
5 168,1193536 Amortization of Investment Tax Credit373839
__________________
40 Total Income Taxes$ 214,054
-81-
Annual Report of Pennichuck East Utility, Inc. Year Ended December 31. 2015
F-57 DONATIONS AND GIFTS
Report for each donation and gift given, the name of recipient, purpose of transaction, account number charged and amount.
Account No. Amount ofLine Name of Recipient Purpose Charged PaymentNo. (a) (b) (c) (d)
23456789
10111213141516171819202122232425262728293031323334353637
NONE
-82-
Annual Report of Pennichuck East Utility, Inc. Year Ended December 31, 2015
F-58 DISTRIBUTION OF SALARIES AND WAGES
Operation N!ASource of SupplyPumpingWater TreatmentTransmission and DistributionCustomer AccountsSalesAdministration and General
Total OperationMaintenanceSource of SupplyPumpingWater TreatmentTransmission and DistributionAdministrative and General
Total MaintenanceTotal Operation and MaintenanceSource of supply (Lines 2 and 11)Pumping (Lines 3 and 12)Water Treatment Lines 4 and 13)Transmission and Distribution (Lines 5 & 14)Customer Accounts (Line 6)Sales (Line 7)Administrative and General (Lines 8 and 15)Total Operation and Maintenance (Lines 18-24)Utility PlantConstruction (by utility departments)Plant Removal (by utility departments)Other Accounts (Specify)
OfficersAccountingCustomer ServiceData ProcessingEngineering
Total Other AccountsTot Salaries and Wages
Report below the distribution of total salaries and wages for the year. Segregate amounts originally charged to clearing accountto Utility Departments, Construction, Plant Removals, and Other Accounts , and enter such amounts in the appropriate lines andcolumns provided. In determining this segregation of salaries and wages originally charged to clearing accounts a method ofapproximation giving substantially correct results may be used.
Allocation ofDirect Payroll Payroll Charged toLine Classification Distribution Clearing Accounts TotalNo. (a> (b) (c) (d)
23456789
1011121314151617181920212223242526272829303132333435363738
$ -S
s -$ -s
5 s
5 -s -s -$ $
-83-
Annual
Rep
ort
ofP
enri
ichu
ckE
ast
Util
ity,
Inc.
Yea
rE
nded
Dec
emb
er31
.20
15
S-I
RE
VE
NU
EB
YR
AT
ES
1R
epor
tbe
low
,fo
rea
chra
tesc
hedu
lein
effe
ctdu
ring
the
year
,th
eth
ousa
ndga
llon
sso
ld,
reve
nue,
aver
age
num
ber
ofcu
stom
ers,
aver
age
thou
sand
gall
ons
ofsa
les
per
cust
omer
,an
dav
erag
ere
venu
epe
rth
ousa
ndga
llon
sso
ld.
2.P
rovi
dea
subh
eadi
ngan
dto
tal
for
each
pres
crib
edop
erat
ing
reve
nue
acco
unt
inth
ese
quen
cefo
llow
edin
sche
dule
F-47
“Wat
erO
pera
ting
Rev
enue
s’.
Ifth
esa
les
unde
ran
yra
tesc
hedu
lear
ecl
assi
fied
inm
ore
than
one
reve
nue
acco
unt,
listt
hera
tesc
hedu
lean
dsa
les
data
unde
rea
chap
plic
able
reve
nue
acco
unt
subh
eadi
ng.
3.W
here
the
sam
ecu
stom
ers
are
serv
edun
der
mor
eth
anon
era
tesc
hedu
lein
the
sam
ere
venu
eac
coun
tcl
assi
fica
tion
,th
een
trie
sin
colu
mn
(d)
for
the
spec
ial
sche
dule
shou
ldde
note
the
dupl
icat
ion
innu
mbe
rof
repo
rted
cust
omer
s.4.
Num
ber
ofcu
stom
ers
shou
ldbe
repo
rted
onth
eba
sis
ofnu
mbe
rof
met
ers,
plus
num
ber
offl
atra
teac
coun
ts,
exce
ptth
atw
here
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Revenue.
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sto
mers.
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Ann
ual
Rep
ort o
fP
enic
huck
Eas
tU
tilite
s,In
c.Y
ear
End
edD
ecem
ber
31,2
015
S-2
WA
TE
RP
RO
DU
CT
ED
AN
DP
UR
CH
AS
ED
Tot
alW
ater
WA
TER
PUR
CH
ASE
D(in
1000
gals
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otal
Pro
duce
dP
rodu
ced
Nam
eof
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r:N
ame
ofS
elle
r:N
ame
ofS
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r:N
ame
ofS
elle
r:N
ame
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ller:
Nam
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r:T
otal
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chas
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orth
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ater
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own
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ooks
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erP
reci
nct
Wor
ksW
orks
Hud
son
Wat
erR
aym
ond
(in
1000
gal
s.)
(in
1000
gal
s.)
Jan
1442
949
-11
358
1279
02,
946
28,0
4342
,469
Feb
12,9
980
5-
11,2
1510
,627
1,58
624
,233
37,2
29M
ar14
,83
1,72
57,
905
10,2
5410
,328
30,2
1245
,051
Apr
14,8
169
0-
10,5
5212
,755
3,73
927
,736
42,5
49M
ay19
,76
1,19
8-
12,1
4914
,877
1,27
229
,496
49,2
57Ju
n18
,884
1,32
48,
180
17,7
2022
,498
49,7
2368
,607
Jul
19,6
976
9-
20,2
0725
,416
3,40
849
,801
69,5
00A
ug18
,837
739
-16
,805
20,7
171,
359
39,6
2158
,458
Sep
17,4
33,
344
10,8
7819
,843
15,3
1149
,376
66,8
12O
ct14
,48
1,20
0-
19,1
8018
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2,97
842
,147
56,6
27N
ov13
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1,01
6-
14,4
849,
275
2,33
027
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40,3
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1,43
57,
705
10,8
7411
,228
31,2
4244
,451
TO
TA
L-
192,
5915
,194
34,6
6817
4,64
318
4,61
16,
547
13,0
7142
8,73
5621,3
30
Max
.da
yfl
ow(in
1000
gals
.):
Not
appl
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leD
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SU
RF
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PL
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ES
Pro
tect
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Inst
alle
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otal
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duct
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orY
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cres
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reat
men
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PD)
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ical
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dditi
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Annual
Rep
ort
ofP
enic
hu
ckE
ast
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lite
s,In
c.Y
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End
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ber
31.
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WA
TE
RT
RE
AT
ME
NT
FAC
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IES
IY
ear
IR
ated
IC
lear
wel
l‘
Tot
alP
roduct
ion
IN
ameI
I.D
.T
ype
Co
nst
ruct
edC
apac
ity
(MG
D)
Cap
acit
yF
orY
ear
(in
1000
gal
s.)
IC
O-P
RE
CIP
ITA
TIO
N
IP
each
umR
oad
FIL
TR
AT
ION
2007
035
MC
D25
0,00
0*33
,686
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ishe
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ater
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rage
Tan
k
S.5
WE
LL
S
Tre
atm
ent
IfS
epar
ate
Inst
alle
dH
Pof
Tot
alP
roduct
ion
Yea
rF
rom
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pS
afe
Yie
ldC
apac
ity
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bm
ersi
ble
For
Yea
rN
ame!
l.D.
Typ
e*D
epth
(ft.
)In
stal
led
Sta
tio
n(g
pm)
(gpm
)P
um
p(g
als.
)W
illi
amsb
urg-
Pel
ham
WI
Gra
vel-
pack
ed35
200
637.
516
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liam
sbur
g-P
elha
mW
2G
rave
l-pa
cked
3510
060
320
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Win
dham
W3
Bed
rock
941
5050
106,
102,
568
W&
E-
Win
dham
W4
Bed
rock
740
3737
37,
585,
070
W&
E-W
indham
W5
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rock
1,20
019
997
3W
&E
-W
indh
amW
6B
edro
ck50
520
0620
203
3,92
9,70
8C
astl
eR
each
-W
indh
amW
iB
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520
0020
205
2,65
1,52
3C
astl
eR
each
-W
indh
amW
2B
edro
ck82
520
0020
205
2,79
5,11
6A
very
-Lon
donc
ierr
yW
IB
edro
ck20
58
80.
7525
7,05
7A
very
-Lon
dond
erry
w2
Bed
rock
650
2001
301
422,
532
Eas
tD
erry
/Far
mst
ead
Wi
Bed
rock
245
2525
21,
352,
481
Har
dwoo
d-W
indh
amW
3B
edro
ck40
02
20.
5W
ell
3&4
Com
bine
dH
ardw
ood-
Win
dham
W4
Bed
rock
202
1616
34,
146,
844
Har
dwoo
d-W
indh
amW
5B
edro
ck50
020
0340
1.5
2,53
0,15
2B
eav
erH
ollo
w-S
ando
wn
Wi
Bed
rock
465
2020
—1,
123,
123
BR
W#3
-L
ocke
Lak
eB
edro
ck17
5U
nkno
wn
1414
——
3,20
1,86
2B
RW
#9-
Loc
keL
ake
Bed
rock
500
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now
n25
25—
1,72
9,05
5B
RW
#10
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ocke
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edro
ck56
319
9538
38—
5—
8,26
5,74
1B
RW
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ocke
Lak
eB
edro
ck50
0U
nkno
wn
2525
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482,
439
BR
W#1
2o
r#i
Loc
keL
ake
Bed
rock
500
Unk
now
nio
10—
2—
BR
W#1
3-
Loc
keL
ake
Bed
rock
700
2006
4040
—5
—7,
858,
220
BR
W#1
4-
Loc
keL
ake
Bed
rock
700
2010
3535
3—
7,68
9,26
8B
RW
#15
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ocke
Lak
eB
edro
ck70
020
0740
40—
16,5
55,5
18B
RV
V#i
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seE
stat
esB
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000
Unk
now
n5
51
191,
267
BR
W#2
-S
unri
seE
stat
esB
edro
ckU
nkno
wn
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now
ni
132
519,
534
BR
W#3
-S
unri
seE
stat
esB
edro
ckU
nkno
wn
Unk
now
n45
455_
2,37
6,91
2A
RT
wel
l-
Nor
ther
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hore
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rtes
ian
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now
nU
nkno
wn
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now
n15
0.75
1,13
4,59
9B
RW
#1-W
inni
sgua
mV
illag
eB
edro
ck27
020
0710
101
215,
163
BR
W#2
-W
inni
sgua
mV
illag
eB
edro
ck--
240
2U07
3030
329
2.94
0
-86-
.
Annual
Rep
ort
ofP
enic
huck
Eas
tU
tili
tes,
Inc.
Yea
rE
nded
Dec
emb
er31
,20
15
S-5
WE
LL
S
Tre
atm
ent
IfS
epar
ate
Inst
alle
dH
Pof
Tot
alP
rod
uct
ion
Yea
rF
rom
Pum
pS
afe
Yie
ldC
apac
ity
Su
bm
ersi
ble
For
Yea
rN
ameI
l.D.
Typ
e*D
epth
(ft.
)In
stal
led
Sta
tio
n(g
pm)
(gpm
)P
ump
(gal
s.)
Gag
eH
ill-P
eiha
mB
edro
ck30
027
272
3,79
3,50
1
Lib
erty
Tre
e-R
aym
on
dW
lB
edro
ck37
550
505
2,34
1,13
3Li
berty
Tre
e-R
aym
ond
W2
Bed
rock
625
3030
55,
975,
596
Gol
denb
rook
-W
indh
amW
ID
rive
n46
2525
1S
eeG
olde
nbro
okW
4fo
rto
tal
Gol
denb
rook
-W
indh
amW
2D
rive
n44
2525
1A
nnua
lpr
oduc
tion
from
all
four
Gol
denb
rook
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indh
amW
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rive
n42
1515
2G
olde
nbro
okW
ells
Gol
denb
rook
-W
indh
amW
4D
rive
n50
1515
0.75
11,3
50,7
29P
ine
Hav
en-L
ondo
nder
ryW
iD
rive
n30
12.5
1,70
9,99
3P
ine
Hav
en-L
ondo
nder
ryW
2D
rive
n30
12.5
23,
440,
313
Har
vest
Vil
lage
-Lon
dond
erry
WB
edro
ck42
519
968
81
800,
831
Har
vest
Vil
lage
-Lon
dond
erry
WB
edro
ck43
5,04
1A
tkin
son
Bed
rock
680
1716
367
8,85
6F
letc
hers
Cor
nerW
1’
Bed
rock
1,00
020
0040
375
2,62
4,88
8F
letc
hers
Cor
ner
W2*
*B
edro
ck1,
040
2000
3029
52,
189,
001
Thu
rsto
nW
oods
WI
Bed
rock
760
2004
1010
1,29
6,79
0T
hurs
ton
Woo
dsW
2B
edro
ck44
720
0420
201,
143,
797
Whi
teR
ock
Wi
Bed
rock
420
2001
202
1,40
3,22
1W
hite
Roc
kW2
Bed
rock
360
2001
202
5,10
9,96
4L
ampl
ight
erW
2B
edro
ck78
519
9725
31,
878,
393
aipli
ghte
rW3
Bed
rock
385
1997
152
1,52
6,65
1ha
ker
Hei
ghts
WI
Bed
rock
780
2005
105
808,
849
ear
Wat
erW
IB
edro
ck44
020
0440
350
5,07
0C
lear
Wat
erW
2B
edro
ck50
020
0420
265
0,39
6M
inis
teri
alH
eigh
tsW
IB
edro
ck72
519
9625
32,
449,
715
Min
iste
rial
Hei
ghts
W2
Bed
rock
685
1996
253
2,74
9,54
6S
tone
Sle
dW
IB
edro
ck42
520
0415
1.5
943,
925
Sto
neS
led
W2
Bed
rock
425
2004
151.
513
5F
ores
tR
idge
WI
Bed
rock
160
2004
2626
12,
432,
251
For
est
Rid
geW
2B
edro
ck14
020
0426
261
3,83
5,02
2S
pLuc
eP
ond
WI
Bed
rock
365
2003
2015
2.5
3,35
8,67
3S
pruc
eP
ond
W2
Bed
rock
305
2003
4025
54,
540,
845
Dan
iels
Lak
eW
iB
edro
ck40
2008
3525
21,
752,
442
-86-
(a)
Annual
Rep
ort
ofP
enic
hu
ckE
ast
Uti
lite
s,In
c.Y
ear
End
edD
ecem
ber
31.
2015
S-6
PUM
PST
AT
ION
SIW
EL
LS
(Lis
tpu
mps
whe
rem
otiv
epo
wer
isot
her
than
elec
tric
,e.
g.,
natu
ral
gas,
dies
elor
hydr
o,on
sepa
rate
lines
even
ifin
sam
epu
mp
stat
ion,
and
stat
ety
peof
mot
ive
pow
er)
IT
otal
Tot
alT
otal
Tot
alH
Pof
Inst
alle
dP
um
pag
eA
tmosp
her
icP
ress
ure
Num
ber
ofL
arges
tC
apac
ity
For
Yea
rS
tora
ge
Sto
rag
eT
ype
ofN
ameI
l.D.
Are
aS
erv
edP
um
ps
Pum
p(g
pm)
(gal
s.)
(gal
s.)
(gal
s.)
Tre
atm
ent*
*W
illia
msb
urg
Pelh
am3
3010
0037
,460
,871
70,0
0010
,000
C,C
AG
olde
nB
rook
Win
dham
27.
511
,350
,729
30,0
009,
700
C,
CA
W&
EW
indh
am4
2060
017
,617
,346
80,0
004,
300
C,
CA
,0
Wes
coH
ooks
ett
57.
515
02,
240,
784
10,0
009,
700
NO
NE
Ave
ryon
dond
erry
25
679,
589
30,0
004,
500
C,
F,C
A,0
Eas
tD
erry
(Far
mst
ead)
Eas
tD
erry
25
1,35
2,48
110
,000
2,00
0C
,C
A,
FH
ardw
ood
Win
dham
220
6,67
6,99
620
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9,70
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A,
Fea
ver
Hol
low
Sand
own
25
501,
123,
123
15,0
004,
850
C,
CA
,0
Gag
eHi
llPe
lham
21.
535
3,79
3,50
110
,000
200
C,
0,F,
CA
Lib
erty
Tre
eR
aym
ond
27.
515
08,
316,
729
20,0
004,
800
C,C
A,0
Pine
Hav
enL
ondo
nder
ry2
275
05,
150,
306
5,00
02,
000
C,
CA
,0
Har
vest
Vill
age
Lon
dond
erry
25
501,
235,
872
3,70
02,
025
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CA
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Atk
inso
nA
tkin
son
210
6067
8,85
61,
500
370
NO
NE
Min
iste
rial
Hei
ghts
Lon
dond
erry
25
505,
199,
261
13,6
003,
300
CA
Cas
tle
Rea
ch‘V
indh
am4
1570
05,
446,
639
50,0
000
C,C
A,
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ampl
ight
er‘I
indh
am3
550
3,40
5,04
416
,000
200
C,
CA
Whi
teR
ock
Bow
37
250
6,51
3,18
560
,000
0C
,C
A,
FF
letc
hers
Cor
ner
Win
dham
415
700
4,81
3,88
940
,000
0C,
CA
,F
Thu
rsto
nW
oods
Lee
315
600
2,44
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Pen nichuck East Utilities
Asset Acquisition
GAAP
For the Period January 1,2015 tO December1, Z015All Plant Assets
Asset ID Acquisition Date Acquisition Placed In Service Book CostCost
Asset GL Acct#: 331150-7000-00120000-017406
20000-017408
Subtotal: 331150-7000-001 (2)Asset GLAcct#: 335100-7000-00120000-017418
Subtotal: 335100-7000-001 (1)
Year Ending December, 2015
Asset GL Acct II: 302100-7000-00170000-007765
Subtotal: 302100-7000-001(1)Asset GL Acct #: 303240-7000-00170000-007561
70000-007633
70000-007778
Subtotal: 303240-7000-001(3)Asset GL Acct# 303510-7000-00170000-007704
70000-007707
Subtotal: 303510-7000-001(2)Asset GL Acct #: 304200-7000-00170000-007884
70000-007886
70000-007913
70000-007914
70000-008028
Subtotal: 304200-7000-001 (5)Asset GL Acct#: 307100-7000-00170000-008029
Subtotal: 307100-7000-001(1)Asset GL Acct #: 307210-7000-00170000-007565
70000-007566
70000-007567
70000-007639
155,310.96
18,438.55173749.51
12/01/2014 19,954.12
19,954.12193703.63
08/01/2015 20,120.54
20,120.54
5,817.59
525.00
745.00
7,087.59
25,335.00
75,000.00
100,335.00
12/01/2014
12)01/2014
Hooksett Rest/Service Area, Hooksett - 8” Dl Developer Installed Mains - CIAC 1916’12/01/2014 155,310.96
Hooksett Rest/Service Area, Hooksett - 6” Dl Developer Installed Mains - CIAC 247’12/0112014 18,438.55
173,749.51
Hooksett Rest/Service Area, Hooksett - Developer Installed Hydrants - CIAC12)01/2014 19,954.12
19,954.12193,703.63
Hooksett Village Water Dist. - Hooksett Rest Area08/01/2015 20,120.54
20,120.54
Coteville Road Easement Acquisition - Londonderry Pump Station (2014-053)03/01/2015 5,817.59
Grand Estates Londonderry - easement05/01/2015 525.00
Grand Estates, Lorrdondeny Easement08/01/2015 745.00
7,087.59
Avery Interconnection - Londonderry - land rights06/01/2015 25,335.00
2014 - Avery Interconnection - Pump Station & Meter Pit06/01/2015 75,000.00
100,335.00
Hardwood Station Replacement10/01/2015 71,372.58
Hardwood Station Replacement10/01/2015 536.17
Hardwood Station Replacement - interco10/01/2015 6,015.80
Hardwood Station Replacement - Station10/01/2015 278,699.54
Skyview Estates - Power & Pumping Structures12)01/2015 165,000.00
521,624.09
Skyview Estates - Wells & Springs12)01/2015 102,735.00
102,735.00
Bamstead - Replace Well Pump and Piping, Wall 14 Peacham Rd. Station - 3HP I PH Motor03/01/2015 5385.60
Bamstead - Replace Well Pump and Piping, Well 15 Peacham Rd. Station: 35 GPM 5 HP submersible pump03/01/2015 9,096.80
Barnstead- Replace Well Pump and Piping, Well 13 Peacliam Rd. Station- 3HP 1PH Motor03/01/2015 6,301.60
Locke Lake - Replace Well #10 Pump, Wire & Pipe06/01/2015 13,716.52
03/01/2015
05/01/2015
08/01/2015
06/01/2015
06/01/2015
10/01/20 15
10/01/2015
10/01/2015
10/01/2015
12/01/2015
71,372.58
536.17
6,015.80
278,699.54
165,000.00
521,624.09
12/01/2015 102,735.00
102,735.00
03/01/2015
03/01/2015
03/01/2015
06/01/2015
4,847.04
8187.12
5671.44
12,344.87
Page: 1Printed: 3)18/2016 2:58:15PM
Pennichuck East UtilitiesAsset Acquisition
GAAPFor the Period January 1, Z015 to December 1, 2015
All Plant Assets
Asset ID Acquisition Date Acquisition Placed In Service Book CostCost
Year Ending December, 2015
Asset CL Acct#: 307210-7000-00170000-007641 W&E - Replace Well Pump, Piping and Wire at Well #4
06/01/2015 1 0013.84 06/01/2015 9,012.4670000-007642 Pine Haven - Replace Well Pump #2
06101/2015 1,091.48 06)01/2015 982.3370000-007643 Hardwood - Well #4 Pump, Wire & Pipe
06/01)2015 5,250.40 06/01/2015 4,725.3670000-007730 Fletcher’s Corner - Replace Pump, Piping & Wire - Well #1
07/01/2015 6,705.28 07/01/2015 6,034.7570000-007917 Hardwood Station Replacement - Well Pump
10/01/2015 104.44 10/01/2015 104.4470000-007918 Hardwood Station Replacement - Well Pump
10/01/2015 4,838.76 10/01/2015 4,838.7670000-008014 PEU Abandoned Station Demolition Design - well piping
12/01/2015 4,507.50 12/01/2015 4,507.5070000-008016 PEU Abandoned Station Demolition Design - labor, truck & loh
12/01/2015 586.19 12/01/2015 586.1970000-008023 Hardwood - Well #5, Replace Well Pump, Pipe & Wire
12/01/2015 3,352.80 12/01/2015 3,017.5270000-008024 Castle Reach - Replace Well Pump, Piping and Wire Well #2
12/01/2015 8,194.00 12/01/2015 7,374.6070000-008030 Skyview Estates - Well Pumps
12/01/2015 12,250.00 12/01/2015 12,250.00Subtotal: 307210-7000-001(15) 91,395.21 84,484.38Asset CL Acct #: 309200-7000-00170000-007887 Hardwood Station Replacement
10/01/2015 4,100.00 10/01/2015 4,100.0070000-007919 Hardwood Stat/on Replacement Supply Mains
10/01/2015 37,258.46 10/01/2015 37,258.4670000-007920 Hardwood Station Replacement Supply Mains
10/01/2015 804.23 10/01/2015 804.2370000-008031 Skyview Estates - Supply Mains-Source Supply/Pumping Plant
12/01/2015 12,000.00 12/01/2015 12,000.00Subtotal: 309200-7000-001(4) 54,162.69 54,162.69Asset GL Acct #: 310000-7000-00170000-007640 Liberty Tree - Replace Generator Controls
06/01/2015 4,121.62 06/01/2015 4,121.6270000-008032 Skyview Estates - Power Generation Equipment
12/01/2015 45,000.00 12101/2015 45,000.00Subtotal: 310000-7000-001(2) 49,121.62 49,121.62Asset CL Acct#: 311200-7000-00170000-007923 Hardwood Station Replacement Elec. Pump
1 0/01/2015 92,271.60 10/01/2015 92,271.6070000-007924 Hardwood Station Replacement Elec. Pump
10/01/2015 1,991.71 10)01/2015 1,991.7170000-008033 Skyview Estates - Electric Pumping Equipment
12/01/2015 110,000.00 12/01/2015 110,000.00Subtotal: 311200-7000-001 (3) 204,263.31 204,263.31Asset GLAcct#: 311210-7000-00170000-007493 Darrah - Replace Booster Pump VFD for booster #2
01/01/2015 2,158.84 01/01/2015 1,939.9670000-007729 Darrah Booster Station - Replace Pump Motor #3
07/01/2015 1,994.88 07/01/2015 1,795.3970000-007873 Clear Water - Rebuild Booster Pump #1
10/01/2015 1,995.00 10/01/2015 1,995.00
Page: 2Printed: 3/18/2016 2:58:15PM
Pennichuck East Utilities
Asset Acquisition
GAAP
For the Period January 1, 2015 to December 1, 2015All Plant Assets
Asset ID Acquisition Date Acquisition Placed In Service Book CostCost
Year Ending December, 2015
Asset GL Acct#: 311210-7000-00170000-007921 Hardwood Station Replacement Elec. Pump
10/01/2015 716.60 10/01/2015 716.6070000-007922 Hardwood Station Replacement Elec. Pump
10/01/2016 33,198.43 10/0112015 33,198.4370000-008017 Wand E - Replace Permanganate Chemical Feed Pump
12)01/2016 1083.16 12/01/2015 974.8470000-008019 Pine Haven - Replace Booster #2
12/01/2015 2,624.00 12/01/2015 2,361.6070000-008021 Williamsburg - Replace Chlorine Feed Pump
12/01/2015 1,261.39 12/01/2015 1,135.2570000-008022 Meadowview Station - Rebuild Booster #3
12)01/2015 2,995.00 12/01/2015 2,995.00Subtotal: 311210-7000-001 (9) 48,027.30 47112.07Asset GL Acct #: 320000-7000-00170000-007564 White Rock - Replace Chlorine Analyzer
03/01/2015 3,275.00 03/01/2015 2947.5070000-007926 Hardwood Station Replacement WTP Equip
10/01/2015 1,770.06 10/01/2015 1770.0670000-007926 Hardwood Station Replacement WI’ P Equip
10/01/2015 82,003.84 10/01/2015 82,003.8470000-008034 Skyview Estates - Purification System Equipment
12)01/2015 20,000.00 12/01/2016 20,000.00Subtotal: 320000-7000-001 (4) 107,048.90 106,721.40Asset GL Acct #: 320200-7000-00170000-008035 Skyview Estates - Water Treatment Equipment
12/01/2016 65,000.00 12/01/2015 65000.00Subtotal: 320200-7000-00l(1) 65000.00 65,000.00Asset GL Acct #: 330000-7000-00170000-007883 Hardwood Station Replacement - (2) 20,000 Tanks
10/01/2015 114,622.79 10/01/2015 114,622.7970000-007885 Hardwood Station Replacement - (2) 20,000 Tanks - labor, truck & loh
10/01)2015 814.31 10/01)2015 814.3170000-007927 Hardwood Station Replacement
10/01/2016 4,672.09 10/01/2015 4,672.0970000-007928 Hardwood Station Replacement
10/01/2015 100.84 10/01/2015 100.8470000-008036 Skyview Estates - Distribution Reserviors & Standpipes
12)01/2015 80,000.00 12/01/2015 80,000.00Subtotal: 330000-7000-001(5) 200,210.03 200,210.03Asset GL Acct #: 33 1002-7000-00170000-007877 Locke Lake -Winwood and Monroe Phase 2 - paving
10/01/2015 10,330.50 10/01/2015 10,330.50Subtotal: 331002-7000-001(1) 10,330.50 10,330.50Asset GLAcct#: 331100-7000-00170000-007547 V’nwood and Monroe Main Replacement Phase 1: Locke Lake,
02)01/2015 8,211.20 02)01/2015 7,390.0870000-007548 Winwood and Monroe Main Replacement Phase 1: Locke Lake, - Interco
02)01/2015 4,950.35 02/01/2016 4,455.3270000-007568 Winwood and Monroe Main Replacement Phase 1: Locke Lake,
03/01/2015 1,034.83 03/01/2015 931.3570000-007581 WE Main Replacement
03/02)2015 1,110.91 03)02/2016 999.8270000-007603 Avery Interconnection (2014) 12” Dl Main
04/01/2015 409,430.34 04/01/2015 409,430.34
Page: 3Printed: 3/18/2016 2:58:15PM
Pennichuck East UtilitiesAsset Acquisition
GAAPFor the Period January 1, 2015 to December 31, 201
All Plant Assets
Asset ID Acquisition Date Acquisition Placed In Service Book CostCost
Year Ending December, 2015
Asset GL Acct #: 331100-7000-00170000-007631 WE Main Replacement
05/01/2015 11611.68 05/01/2015 10,450.5170000-007632 WE Main Replacement - Intercompany
05/01/2015 1,623.36 05101/2015 1,461.0270000-007688 W&E: Main Replacement - 6’ Mains
06/01/2015 184487.63 06/01/2015 166,038.8770000-007695 W&E: Main Replacement - 6’ Mains
0610112015 35.40 06/01/2015 31.8670000-007697 W&E - Main Replacement Phase II - 6+ mains
06/01/2015 97,472.41 06/01/2015 87725.1770000-007701 Mnwood and Monroe Main Replacement Phase 1: Locke Lake,
06/01/2015 2,935.10 06/01/2015 2,841.5970000-007702 Avery Interconnection - Londonderry - interco
06/01/2015 1,330.30 06/01/2015 1,330.3070000-007703 Avery Interconnection - Londonderry - 6+ mains
06/01/2015 25,653.13 06/01/2015 25,653.1370000-007708 Avery Interconnection - Londonderry - 12” Dl Main
06/01/2015 56,525.81 06/01/2015 56,525.8170000-007709 Avery Interconnection - Londonderry - 12” Dl Main
06/01)2015 2,816.11 06/01/2015 2,816.1170000-007711 Hickory Woods Main Upsizing - CIAC
06)01/2015 352,396.41 06/01/2015 352,396.4170000-007712 Range Road Water Main Relocation - Relocate 690’ of 8” Water Main as required by NHDOT
06/01/2015 7,244.12 06/01/2015 7,244.1270000-007734 Wand E - Main Replacement Phase II - mains
07/02)2015 312,056.93 07/02/2015 280,851.2470000-007736 Wand E Main Replacement
07/02/2015 6,683.89 07/02/2015 6,015.5070000-007737 Wand E Main Replacement - Intercompany
07/02/2015 970.96 07/02)2015 873.8670000-007783 Avery Interconnection - Londonderry - 12” DI Main
09/01/2015 2,215.00 09/01/2015 2,215.0070000-007879 Locke Lake -Winwood and Monroe Phase 2
10/01/2015 27,095.43 10/01/2015 24,385.8970000-007880 Locke Lake -Winwood and Monroe Phase 2 - labor, truck, mv
10/01/2015 435.18 10/01/2015 391.6670000-007953 Locke Lake, Winwood and Monroe Phase 2- 6” Main
11/01/2015 8,273.05 11/01/2015 7,445.7470000-008018 Main Prep. Golden and Reed Streets, Londondeny
12)01/2015 479.96 12/01/2015 431.96Subtotal: 331100-7000-001(25) 1,527,079.49 1,460,132.66Asset GL Acct #: 331101-7000-00170000-007544 Bow Highlands - 4” Main Relocation
02)01/2015 16,285.00 02/01/2015 14,656,5070000-007545 Bow Highlands - 4” Main Relocation - Interco
02/01/2015 447.54 02/01/2015 402.7970000-007569 Indian Ledge Rd, Bamstead - Water Main Repair - (Emergency Work)
03/01/2015 37.50 03/01/2015 33.7570000-007570 Indian Ledge Rd, Bamstead - Water Main Repair - (Emergency Work) - Interco
03/01/2015 6,167.23 03/01/2015 5,550.5170000-007687 W&E: Main Replacement - 4” Mains
06/01/2015 1,904.45 06/01/2015 1,714.0070000-007694 W&E: Main Replacement - 4” Mains
06/01/2015 2.10 06/01/2015 1.89
Page: 4Printed: 3/18/2016 2:58:15PM
Pennichuck East UtilitiesAsset Acquisition
GAAP
For the Period January 1, 2015 to December 1, 2015All Plant Assets
Asset ID Acquisition Date Acquisition Placed In Service Book CostCost
Year Ending December, 2015
Asset GL Acct#: 331101-7000-00170000-007696 W&E - Main Replacement Phase II - 4” mains
06/01/2015 66,168.03 06/01/2015 59,551.2370000-007705 2014- Avery Interconnection -Upsizing to 12” pipe (less $25000 deposit returned)
06/01/2015 112,877.39 06/01/2015 112877.3970000-007878 Locke Lake -Winwood and Monroe Phase 2
10/01/2015 247,503.47 10/01/2015 222,753.1270000-007881 Locke Lake -Winwood and Monroe Phase 2 - labor, truck nv
10)01)2015 4,731.22 10/01/2015 4,258.1070000-008025 Locke Lake, Winwood and Monroe Phase 2-4” Main
12/01/2015 83,818.40 12/01/2015 75,436.5670000-008027 Locke Lake, Wnwood and Monroe Phase 2 - labor, truck & mv
12/01/2015 209.92 12/01)2015 188.93Subtotal: 331101-7000-001(12) 540,152.25 497,424.77Asset GL Acct #: 33 1250-7000-00170000-007556 Brady Ave (#18-20): Deri-y - Gate Valves: 1”- Peu Cut In 1” MV. @ Brady Ave
03/01/2015 456.90 03/01/2015 456.9070000-007598 Pheasant - Litchfield - Gate Valves: 2”- Peu 04/14/1 5- Install Gate Valve © Pheasant Dr
04/01/2015 1,446.00 04/01/2015 1,446.0070000-007604 Avery Interconnection (2014)- gates 6”+
04/01/2015 16,200.00 04/01/2015 16,200.0070000-007665 Caryolyn Place (#3): Weare - Gate Valves: 3/4” - Peu Install B.C. @ #3 Carolyn Place
06/01)2015 1,088.55 06/01/2015 1,088.5570000-007666 Carolyn Place (#7): Weare - Gate Valves: 1”- Peu 06/19/15- Install B.C. @ #7 Carolyn Place
06/01/2015 1,136.48 06/01/2015 1,136.4870000-007698 W&E - Main Replacement Phase II - 4” gates
06/01)2015 700.00 06/01/2015 630.0070000-007723 Gordon (#): Londondeny - Gate Valves: 2” - Peu Install Pry @ Gordon Londonderry
07/01/2015 5,324.72 07/01/2015 5,324.7270000-007767 Vassar Dr. (#16): Pelham - Gate Valves: 3”
08/01/2015 7,084.76 08/01/2015 7,084.7670000-007768 Brady Ave.: Deny - Gate Valves: 11/2”
08/01/2015 1,152.88 08/01/2015 1,152.8870000-007769 Gordon Dr.: Londonderry - Gate Valves: 2” (additional materials, labor and truck charges)
08/01/2015 2.972,22 08/01/2015 2,972.2270000-007784 Gordon Dr (#): Londonderry - Gate Valves: 2” - Peu Additional Materials For Pry Installation On G
09/01/2015 28.52 09/01/2015 28.5270000-007876 Locke Lake -Winwood and Monroe Phase 2
10/01/2015 19,170.00 10/01)2015 17,253.00Subtotal: 331250-7000-001 (12) 56,761.03 54,774.03Asset GL Acct #: 331251-7000-00170000-007689 W&E: Main Replacement - 6” gates
06/01/2015 11,287.00 06/01/2015 10,158.3070000-007875 Locke Lake -Winwood and Monroe Phase 2
10/01/2015 2,380.00 10/01/2015 2,142.00Subtotal: 331251-7000-001 (2) 13,667.00 12,300.30Asset GL Acct#: 33l300-7000-00170000-007779 Trail Haven Dr., Londonderry - Dcv Installed Mains - CIAC
08/01/2015 31766.34 08/01/2015 31,766.3470000-007781 Trail Haven Dr.. Londonderry - Dev Installed Mains - CIAC
08/01/2015 17,866.90 08/01/2015 17,866.9070000-007944 Lewis Lane, Bow - Developer Installed Distribution Mains - CIAC
11/01/2015 8,206.30 11/01/2015 8,206.3070000-007945 School House Road, Londondeny - Developer Installed Distribution Mains - CIAC
11/01/2015 87,106.80 11/01/2015 87,106.80
Page: 5 Printed: 3/18/2016 2:58:15PM
Pennichuck East UtilitiesAsset Acquisition
GAAP
For the Period January 1, 2015 to December 1, Z015All Plant Assets
Asset ID Acquisition Date Acquisition Placed In Service Book CostCost
Year Ending December, 2015
Asset GL Acct #: 331300-7000-001
70000-007946 Nashua Road, Pelham - Developer Installed Distribution Mains - CIAC11/01/2015 30,494.88 11/01/2015 30,494.88
70000-007947 Mammoth Road, Londonderry - Developer Installed Distribution Mains - CIAC11/01/2015 21,908.68 11/01/2015 21,908.68
70000-008048 Developer Installed Distribution Mains - CIAC12/01/2015 118,463.95 12/01/2015 118,463.95
Subtotal: 331300-7000-001(7) 315,813.85 315,813.85Asset GL Act II: 333004-701)0-00170000-007990 Services - Paving
11/01/2015 4,285.28 11/01/2015 4,285.2870000-008001 Jeremy F-till Rd (#12): Pelham - Paving: Services
12)01/2015 1,721.07 12/01/2015 1,721.07Subtotal: 333004-7000-001(2) 6,006.35 6,006.35Asset GL Acct #: 333100-7000-001
70000-007562 Coteville Road Easement Acquisition - Londonderry Pump Station (2014-053) - 1.5”03/01/2015 10,275.00 03/01/2015 9,247.50
70000-007617 North Shore Drive (#22): Bamstead - 1” CT Service06/01)2015 3,267.94 05/01/2015 3,267.94
70000-007674 Jeremy Hill Rd (#12): Pelham - Peu Install New Service: M To S: 1”06/01/2015 3,176,72 06/01/2015 3,176.72
70000-007675 Crescent Drive (#16): Bamatead - 1” CT Service06/01)2015 2,545.38 06/01/2015 2,545.38
70000-007910 Pinecrest Rd (#79): Litchfield - Install New Service: M To S:1”10/01/2015 1,212.78 10/01/2015 1,212.78
70000-007911 Brentwood St (#4A): Plaistow - Install New Service: M To 5: 1”10/01/2015 1,070.87 10/01/2015 1,070.87
70000-007912 Brentwood St (#48): Plaistow - Install New Service: M To S: 1”10/01/2015 1,113.11 10)01/2015 1,113.11
70000-007999 Jackson St (#14): Bamstead - Install New Service 1” Install New Service © 14 Jac1so12/01)2015 2,216.42 12/01/2015 2,216.42
70000-008000 Damsite Rd (#107): Bamstead - Install New Service 1”12)01/2015 3,570.00 12/01/2015 3,570.00
70000-008012 PEU Abandoned Station Demolition Design - renewed service12/01/2015 3,397.76 12)01/2015 3,397.76
Subtotal: 333100-7000-001(10) 31,845.98 30,818.48Asset GL Acct #: 333200-7000-00170000-007496 Blue Jay Way (#8): Litchfleld - 1” PE Service - Paving Charges
02)01/2016 743.22 02/01/2015 668,9070000-007615 Springer Road (#4): Hooksett- Install Renewed Service: M To S: 1”
06)01/2015 2,098.73 05/01/2015 1,888.8670000-007616 Springer Road (#2): Hooksett- Install Renewed Service: M To S: 1”
05/01/2016 3,112.80 06/01/2015 2,801.5270000-007690 W&E: Main Replacement - services
06/01/2015 1,600.00 06/01)2015 1,440.0070000-007699 W&E - Main Replacement Phase II - services
06/01/2015 5,400.00 06/01/2016 4,860.0070000-007735 Wand E - Main Replacement Phase II - services
07/02/2015 54,600.00 07/02)2015 49,140.0070000-007776 Brady Ave. (#39): Deny - Install Renewed Service: M To S: 1”
08/01)2016 2,933.04 08/01/2015 2,639.7470000-007874 Locke Lake -Winwood and Monroe Phase 2 - services
10/01/2015 104,935.66 10/01/2015 94,442.0970000-007882 Locke Lake -Winwood and Monroe Phase 2 - labor, truck, mv
10)01/2015 216.71 10)01/2015 195.04
Page: 6 Printed: 3/18/2016 2:58:15PM
Pennichuck East UtilitiesAsset Acquisition
GAAPFor the Period January 1, 2015 to December 1, Z015
All Plant Assets
Asset ID Acquisition Date Acquisition Placed In Service Book CostCost
Year Ending December, 2015
Asset GL Acct #: 333200-7000-00170000-007909 Stevens Ave (#3 & 5): Deny - Install Renewed Service: M To S: 1”
10/01/2015 5,246.10 10/01/2015 4,721.4970000-007909.1 Stevens Ave (#3 & 5): Deny - Install Renewed Service: M To S: 1” (additional cost)
10/01/2015 75.00 10/01/2015 75.0070000-007943 Simpson Rd. (#12), Windham - Install Renewed Service: M To S: 1”
11/01/2015 1,208.90 11/01/2015 1088.0170000-007998 Monticello Dr (#33): Pelharn - Install Renewed Service 3/4”
12/01/2015 2,035.90 12/01/2015 1,832.3170000-008026 Locke Lake, Winwood and Monroe Phase 2 - Services
12101/2015 13,936.83 12)01/2015 12543.15Subtotal: 333200-7000-001 (14) 198,142.89 178,336.11Asset GL Acct #: 333230-7000-00170000-007481 Tavern Hill Rd (#14): Londonderty- 1” Developer Installed Services - CIAC
01/01/2015 1506.88 01/01/2015 1,506.8870000-007483 Black Forest Circle (#18): Londondeny -1” CT Service
01/01/2015 1,506.88 01/01/2015 1,506.8870000-007485 Black Forest Circle (#33): Londonderry -1” CT Service
01/01/2015 1,506.88 01101/2015 1,506.8870000-007487 Black Forest Circle (#20): Londonderry - 1” CT Service
01)01/2015 1,506.88 01/01/2015 1,506.8870000-007497 Dicandra Drive (#90): Bow - 1” PE Service
02101/2015 1,460.55 02/01/2015 1,460.5570000-007499 Dicandra Drive (#92): Bow - 1” PE Service
02/01/2015 1,460.55 02/01/2015 1,460.5570000-007501 Dicandra Drive (#94): Bow- 1” PE Service
02101/2015 1,460.55 02101/2015 1,460.5570000-007503 Dicandra Drive (#96): Bow- 1” PE Service
02101/2015 1,460.55 02/01/2015 1,460.5570000-007505 Dicandra Drive (#98): Bow - 1” PE Service
02)01)2015 1,460.55 02/01/2015 1,460.5570000-007507 Dicandra Drive (#100): Bow - 1” PE Service
02/01/2015 1,460.55 02/01/2015 1,460.5570000-007509 Dicandra Drive (#102): Bow- 1” PE Service
02101/2015 1,460.55 02/01/2015 1,460.5570000-007511 Dicandra Drive (#72): Bow - 1” PE Service
02/01/2015 1,460.55 02/01/2015 1,460.5570000-007513 Dicandra Drive (#74): Bow- 1” PE Service
02/01/2015 1,460.55 02/01/2015 1,460.5570000-007515 Dicandra Drive (#76): Bow - 1” PE Service
02/01/2015 1,460.55 02/01/2015 1,460.5570000-007517 Dicandra Drive (#78): Bow - 1” PE Service
02)01/2015 1,460.55 02/01)2015 1,460.5570000-007519 Dicandra Drive (#80): Bow - 1” PE Service
02/01/2015 1,460.55 02/01/2015 1,460.5570000-007521 Dicandra Drive (#82): Bow - 1” PE Service
02101/2015 1,460.55 02/01/2015 1,460.5570000-007523 Dicandra Drive (#84): Bow - 1” PE Service
02/01/2015 1,460.55 02/01/2015 1,460.5570000-007525 Dicandra Drive (#86): Bow - 1” PE Service
02/01/2015 1,460.55 02/01/2015 1,460.5570000-007527 Charles Bancroft Highway (#131): Litchfield -1” CT Service
02101/2015 1,906.72 02/01/2015 1,906.7270000-007571 Black Forest Circle (#38): Londonderry - 1” CT Service
03/01/2015 1,490.88 03/01/2015 1,490.88
Page: 7Printed: 3/18/2016 2:58:15PM
Pennichuck East UtilitiesAsset Acquisition
GAAP
Fur the Period JnUdry 1, zoi to QeemUer 1, 2015All Plant Assets
Asset ID Acquisition Date Acquisition Placed In Service Book CostCost
Year Ending December, 2015
Asset GL Acct #: 333230-7000-00170000-007573 King Richard Dr (#17): Londoriderry - I Developer Installed Services- CIAC
03/01/2015 1,906.72 03/01/2015 1,906.7270000-007575 Nakomo Drive (#21): Litchfield - 1” CT Service03/01/2015 1,906.72 03/01/2015 1,906.72
70000-007577 Candleridge Circle (#19): Litchfield -1 CT Service03/01/2015 1,906.72 03/01/2015 1,906.72
70000-007589 Black Forest Circle (#30): Londondeny - 1” CT Service04/01/2015 1,490.88 04/01/2015 1,490.88
70000-007591 Lewis Lane (#17): Bow- 1.5 PE Service04101/2015 1,906.72 04/01/2015 1,906.72
70000-007593 Georgetown Drive (#35): Bamstead - 1” CT Service04/01/2015 1,906.72 04)01/2015 1,906.72
70000-007596 Candleridge Circle (#21): Litchfield - 1’ CT Service04/01/2015 1,906.72 04/01/2015 1,906.72
70000-007618 Black Forest Circle (#17): Londonderry -1” CT Service05/01/2015 1,490.88 05/01/2015 1,490.88
70000-007620 Black Forest Circle (#15): Londonderry -1” CT Service05/01/2015 1,490.88 05/01/2015 1,490.88
70000-007622 Black Forest Circle (#13): Londonderry -1” CT Service05/01/2015 1,490.88 05/01/2015 1,490.88
70000-007624 Mammoth Rd. (#373): Londonderry - 1’ Developer Installed Services - CIAC05/01/2015 1,906.72 05)01/2015 1,906.72
70000-007626 Pillsbury Rd. (#132): Londonderry -1” Developer Installed Services - CIAC05/01/2015 1,906.72 05/01/2015 1,906.72
70000-007653 Black Forest Circle (#34): Londonderry - 1” CT Service06)01/2015 1,490.88 06/01/2015 1,490.88
70000-007665 Black Forest Circle (#22): Londonderry - 1” CT Service06101/2015 1,490.88 06/01/2015 1,490.8870000-007667 Stratford Drive (#6): Bamstead - 1” CT Service06)01/2015 1,906.72 06/01)2015 1,906.7270000-007659 Candleridge Circle (#3): Litchfield - 1 CT Service06)01)2015 1,906.72 06/01)2015 1,906.7270000-007661 Candleridge Circle (#9): Litchfield - 1” CT Service06/01)2015 1,906.72 06/01)2015 1,906.7270000-007738 Pepper Hill Road (#3): Loridonderry - 1” CT Service07/01)2015 1,490.88 07/01/2015 1,490.8870000-007740 Quarry Rd. (#12): Londonderry - 1” Developer Installed Services - CIAC07/01)2015 1,490.88 07)01/2016 1,490.8870000-007742 Quarry Rd. (#2): Londonderry - 1 Developer Installed Services - CIAC07/01/2015 1,490.88 07/01/2015 1,490.8870000-007744 Hamel Circle (#7): Litchlleld - 1” CT Service07)01/2015 1,490.88 07/01(2015 1,490.88
70000-007746 Westview Drive (#11): Litchfield - 1” CT Service07)01)2015 1,906.72 07/01(2016 1,906.7270000-007748 Candleridge Circle (#5): Litchfield - 1” CT Service07)01)2015 1,906.72 07)01/2015 1,906.7270000-007750 Lisa Avenue (#14): Raymond - 1’ Developer Installed Services - CIAC07/01/2015 1,906.72 07)01)2015 1,906.7270000-007752 Rogers Road. (#126): Bamstead - 1’ Developer Installed Services - CIAC07/01/2015 1,906.72 07/01)2015 1,906.7270000-007801 Black Forest Cir (#3): Londonderry - 1” Developer Installed Services - CIAC09)01/2015 1,490.88 09/01)2016 1 .490.88
70000-007803 Quarry Rd (#28): Londonderry - 1” Developer Installed Services - CIAC09/01/2015 1,490.88 09/01)2015 1,490.88
Page: 8Printed: 3/18/2016 2:58:15PM
Pennichuck East UtilitiesAsset Acquisition
GAAPFor the Period January 1, 2015 to December 1, 2015
All Plant Assets
Asset ID Acquisition Date Acquisition Placed In Service Book CostCost
Year Ending December, 2015
Asset GL Acct #: 333230-7000-00I70000-007805 Quarry Rd (#22): Londonderry - 1” Developer Installed Services - CIAC
09/01/2015 1,49088 09/01/2015 1.4908870000-007807 Quarry Rd (#20): Londonderry - 1” Developer Installed Services- CIAC09/01/2015 1,490.88 09/01/2015 1,490.88
70000-007809 Quarry Rd (#31): Londonderry - 1” Developer Installed Services - CIAC09/01/2015 1490.88 09/01/2015 1490.88
70000-007811 Black Forest Cir (#36): Londonderry - 1” Developer Installed Services - CIAC09/01/2015 1,490.88 09/01/2015 1490.88
70000-007813 Black Forest Cir (#32). Londonderry -1” Developer Installed Services - CIAC09/01/2015 1,490.88 09/01/2015 1,490.88
70000-007815 Black Forest Cir (#26): Londonderry - 1” Developer Installed Services - CIAC09/01/2015 1,490.88 09/01/2015 1,490.88
70000-007817 Black Forest Cir (#24): Londonderry - 1” Developer Installed Services - CIAC09/01/2015 1,490.88 09/01/2015 1,490.88
70000-007819 Pepper Hill Rd (#1): Londonderry - 1” Developer Installed Services - CIAC09/01/2015 1,490.88 09/01/2015 1,490.88
70000-007821 Quarry Rd (#8): Londonderry - 1” Developer Installed Services - CIAC09/01/2015 1,490.88 09/01/2015 1,490.88
70000-007823 Hamel Cir (#17): Litchheld - 1” Developer Installed Services - CIAC09/01/2015 1,490.88 09/01/2015 1,490.88
70000-007825 Dicandra Dr (#28 & 30): Bow - 4” Developer Installed Services - CIAC09/01/2015 11,540.20 09/01/2015 11,540.20
70000-007827 Stratford Dr (#4): Bamstead - 1” Developer Installed Services - CIAC09/01/2015 1,906.72 09/01/2015 1,906.72
70000-007829 Candlendge Cir (#7): Litchfield - 1” Developer Installed Services - CIAC09/01/2015 1,906.72 09/01/2015 1,906.72
70000-007831 Range Rd (#130): Windham - 1” Developer Installed Services - CIAC09/01/2015 1,906.72 09/01/2015 1,906.72
70000-007833 Crescent Dr (#16): Bamstead - 1” Developer Installed Services - CIAC09/01/2015 1,906.72 09/01/2015 1,906.72
70000-007835 FaIlon Dr (#15): Litchhleld - 1” Developer Installed Services - CIAC09/01/2015 1,906.72 09/01/2015 1,906.72
70000-007837 Whittemore Rd (#1-6): Londondeny - 6” Developer Installed Services - CIAC09/01/2015 12,012.38 09/01/2015 12,012.38
70000-007839 Whittemore Rd (#8-12): Londonderry -6” Developer Installed Services - CIAC09/01/2015 12,012.38 09/01/2015 12,012.38
70000-007841 ViThittemore Rd (#66-72): Londonderry - 6” Developer Installed Services - CIAC09/01/2015 12,012.38 09/01/2015 12,012.38
70000-007843 Whittemore Rd (#13-1 9): Londonderry - 6” Developer Installed Services - CIAC09/01/2015 12,012.38 09/01/2015 12,012.38
70000-007845 1Mrittemore Rd (#66): Londonderry - 6” Developer Installed Services - CIAC09/01/2015 12,012.38 09/01/2015 12,012.38
70000-007847 Whittemore Rd (#60-64, lot 7): Londonderry - 6” Developer Installed Services - CIAC09/01/2015 12,012.38 09/01/2015 12,012.38
70000-007849 Whittemore Rd (#60-64, lot 8): Londonderry - 6” Developer Installed Services - CIAC09/01/2015 12,012.38 09/01/2015 12,012.38
70000-007851 Whittemore Rd (#73-79): Londonderry - 6” Developer Installed Services - CIAC09/01/2015 12,012.38 09/01/2015 12,012.38
70000-007853 New London Dr (#): Barnstead - 1” Developer Installed Services - CIAC09/01/2015 1,906.72 09/01/2015 1,906.72
70000-007855 Marions Way (#15): Bow - 1” Developer Installed Services - CIAC09/01/2015 1,906.72 09/01/2015 1,906.72
70000-007857 Marions Way (#19): Bow- 1” Developer Installed Services - CIAC09/01/2015 1,906.72 09/01/2015 1,906.72
Page: 9Printed: 3/1812016 2:58:15PM
Pennichuck East Utilities
Asset Acquisition
GAAP
For the Period January 1, 2015 to December 1, 2015All Plant Assets
Asset ID Acquisition Date Acquisition Placed In Service Book CostCost
Year Ending December, 2015
Asset GL Acct #: 333230-7000-00170000-007888 Quarry Rd (#24): Londonderry - 1” Developer Installed Services - CIAC
10/01/2015 1,490.88 10/01/2015 1,490.8870000-007890 Black Forest Cir (#28): Iondonden’y - 1” Developer Installed Services - CIAC
10/01/2015 1,490.88 10/01/2015 1,490.8870000-007892 Black Forest Cir (#27): Londonderry - 1” Developer Installed Services - CIAC
10/01/2015 1,490.88 10/01/2015 1490.8870000-007894 Black Forest Cir (#23): Londonderry - 1” Developer Installed Services - CIAC
10/01/2015 1,490.88 10/01/2015 1,490.8870000-007896 Black Forest Cir (#19): Londonderry - 1” Developer Installed Services - CIAC
10101/2015 1490.88 10/01/2015 1,490.8870000-007954 Tavern Hill Rd (#6): Londonderry - 1” Developer Installed Services - CIAC
11/01/2015 1,490.88 11/01/2015 1,490.8870000-007956 Quarry Rd (#26): Londonderry - 1” Developer Installed Services - CIAC
11/01/2015 1,490.88 11/01/2015 1,490.8870000-007958 Black Forest Cir (#31): Londonderry -1” Developer Installed Services - CIAC
11/01/2015 1,490.88 11/01/2015 1,490.8870000-007960 Black Forest Cir (#29): Londonderry - 1” Developer Installed Services - CIAC
11/01/2015 1,490.88 11/01/2015 1,490.8870000-007962 Quarry Rd (#5): Londonderry - 1” Developer Installed Services - CIAC
11/01/2015 1,490.88 11/01/2015 1,490.8870000-007964 Quarry Rd (#13): Lorrdonderry - 1” Developer Installed Services - CIAC
11/01/2015 1,490.88 11/01/2015 1,490.8870000-007968 Quarry Rd (#15): Londonderry -1” Developer Installed Services- CIAC
11/01/2015 1,490.88 11/01/2015 1,490.8870000-007968 Quarry Rd (#10): Londonderry - 1” Developer Installed Services - CIAC
11/01/2015 1,490.88 11/01/2015 1,490.8870000-007970 Hamel Cir (#10): Litchfield - 1” Developer Installed Services - CIAC
11/01/2015 1,490.88 11/01/2015 1,490.8870000-007972 North Shore Dr (#22): Barnstead - 1” Developer Installed Services - CIAC
11/01/2015 1,906.72 11/01/2015 1,906.7270000-007974 Harvey Rd (#24): Londonderry - 1” Developer Installed Services - CIAC
11/01/2015 1,906.72 11/01/2015 1,906.7270000-007976 Jonathan Rd (#71): Pelham - 1” Developer Installed Services - CIAC
11/01/2015 1,906.72 11/01/2015 1,906.7270000-007978 Charleston Ave (#20): Londonderry - 1” Developer Installed Services - CIAC
11/01/2015 1,906.72 11/01/2015 1,906.7270000-007980 Charleston Ave (#14): Londonderry - 1” Developer Installed Services - CIAC
11/01/2015 1,906.72 11/01/2015 1,906.7270000-007982 Regina Ave (#15): Raymond - 1” Developer Installed Services - CIAC
11/01/2015 1,906.72 11/01/2015 1,906.7270000-007984 \,Allnwood Dr (#58): Bamstead - 1” Developer Installed Services - CIAC
11)01/2015 1,906.72 11/01/2015 1,906.7270000-007986 Lewis Ln (#20): Bow - 1” Developer Installed Services - CIAC
11/01/2015 1,906.72 11)01/2015 1,906.7270000-007988 Heron Dr (#14): Litchtleld - 1” Developer Installed Services - CIAC
11/01/2015 1,906.72 11/01)2015 1,906.7270000-008002 Black Forest Cir (#6): Londonderry - 1” Developer Installed Services - CIAC
12/01/2015 1,490.88 12/01/2015 1,490.8870000-008004 Quarry Rd (#37): Londonderry- 1” Developer Installed Services - CIAC
12/01/2015 1,490.88 12/01/2015 1,490.8870000-008006 Pinecrest Rd (#79): Litchfleld - 1” Developer Installed Services - CIAC
12/01)2015 1,906.72 12)01/2015 1,906.7270000-008008 Northside Dr (#116): Bamstead - 1” Developer Installed Services - CIAC
12/01/2015 1,906.72 12/01/2015 1,906.72
Page: ‘10Printed: 3/18/2016 2:58:15PM
Pennichuck East UtilitiesAsset Acquisition
GAAPFor the Period January 1, 2015 to December 1, ZO1
All Plant Assets
Asset ID Acquisition Date Acquisition Placed In Service Book CostCost
Year Ending December, 2015Subtotal: 333230-7000-001 (102) 260,454.53
260,454.53Asset GL Acct #: 333250-7000-00170000-007489 Tavern Hill Rd (#14): Londonderry - 1” Developer Installed Services - Paid
01/01/2015 399.84 01/01/2015 399.8470000-007490 Black Forest Circle (#18): Londonderry - 1” CT Service01/01/2015 399.84 01/01/2015 399.8470000-007491 Black Forest Circle (#33): Londonderry - 1” CT Service01/01/2015 399.84 01/01/2015 399.8470000-007492 Black Forest Circle (#20): Londondeny - 1” CT Service01/01)2015 399.84 01/01)2015 399.8470000-007529 Dicandra Drive (#90): Bow - 1” PE Service02/01/2015 446.17 02/01/2015 446.1770000-007530 Dicandra Drive (#92): Bow - 1’ PE Service02/01/2015 446.17 02/01/2015 446.1770000-007531 Dicandra Drive (#94): Bow - 1” PE Service02/01/2015 446.17 02/01/2015 446.1770000-007532 Dicandra Drive (#96): Bow - 1” PE Service02101/2015 446.17 02/01/2015 446.1770000-007533 Dicandra Drive (#98): Bow - 1” PE Service02/01/2015 446.17 02)01/2015 446.1770000-007534 Dicandra Drive (#100): Bow- I’ PE Service02)01/2015 446.17 02)01/2015 446,1770000-007535 Dicandra Drive (#102): Bow - 1” FE Service02/01/2015 446.17 02/01/2015 446.1770000-007536 Dicandra Drive (#72): Bow - 1” PE Service02)01)2015 446.17 02)01/2015 446.1770000-007537 Dicandra Drive (#74): Bow - 1” FE Service02/01/2015 446.17 02/01/2015 446.1770000-007538 Dicandra Drive (#76): Bow - 1” PE Service02/01/2015 446.17 02/01/2015 446.1770000-007539 Dicandra Drive (#78): Bow - 1” FE Service02/01/2015 446.17 02/01/2015 446.1770000-007540 Dicandra Drive (#80): Bow - 1’ FE Service02/01/2015 446.17 02/01/2015 446.1770000-007541 Dicandra Drive (#82): Bow - 1” PE Service02/01)2015 446.17 02/01)2015 446.1770000-007542 Dicandra Drive (#84): Bow - 1’ PE Service02/01/2015 446.17 02/01)2015 446.1770000-007543 Dicandra Drive (#86): Bow - 1” PE Service02/01/2015 446.17 02/01)2015 446.1770000-007579 Black Forest Circle (#38): Londonderry -1” CT Service03)01)2015 415.84 03/01/2015 415.8470000-007597 Black Forest Circle (#30): Londonderry - 1” CT Service04/01/2015 415.84 04/01/2015 415.8470000-007628 Black Forest Circle (#17): Londonderry - 1” CT Service05/01)2015 415.84 05/01/2015 415.8470000-007629 Black Forest Circle (#15): Londonderry -1” CT Service05/01/2015 415.84 05/01/2015 415.8470000-007630 Black Forest Circle (#13): Londonderry - 1” CT Service05)01/2015 415.84 05/01/2015 415.8470000-007663 Black Forest Circle (#34): Londonderry - 1” CT Service06)01/2015 415.84 06/01/2015 415.8470000-007664 Black Forest Circle (#22): Londonderry - 1” CT Service06/01/2015 415.84 06/01/2015 415.8470000-007754 Pepper Hill Road (#3): Londonderry - 1” CT Service
Page: 11Printed: 3/18/2016 2:58:15PM
Pennichuck East UtilitiesAsset Acquisition
GAAPFor the Period January 1, 2015 to December 31, 2015
All Plant Assets
Asset ID Acquisition Date Acquisition Placed In Service Book CostCost
Year Ending December, 2015
Asset GL Acct #: 333250-7000-001
07/01/2015 415.84 07/0112015 415.8470000-007755 Quarry Rd. (#12): Londonderiy -1” Developer Installed Services - Paid07/01/2015 415.84 07/01/2015 415.8470000-007756 Quarry Rd. (#2): Londonderry - 1” Developer Installed Services - Paid07/01/2015 415.84 07/01/2015 415.8470000-007757 Hamel Circle (#7): Litchfield - 1” CT Service07/01/2015 415.84 07/01/2015 415.8470000-007789 Black Forest Cir (#3): Londonderry - 1” Developer Installed Services - Paid09/01/2015 415.84 09/01/2015 415.8470000-007790 Quarry Rd (#28): Londoriderry - 1” Developer Installed Services - Paid09/01/2015 415.84 09/01/2015 415.8470000-007791 Quarry Rd (#22): Londonderry - 1’ Developer Installed Services - Paid09/01/2015 415.84 09/01/2015 415.8470000-007792 Quarry Rd (#20): Londonderry - 1” Developer Installed Services - Paid09/01/2015 415.84 09/01/2015 415.8470000-007793 Quarry Rd (#31): Londonderry - 1’, Developer Installed Services - Paid09/01/2015 415.84 09/01/2015 415.8470000-007794 Black Forest Cir (#36): Londonderry - 1’, Developer Installed Services - Paid09/01/2015 415.84 09/01/2015 415.8470000-007795 Black Forest Cir (#32): Londonderry - 1” Developer Installed Services - Paid09/01/2015 415.84 09/01/2015 415.8470000-007796 Black Forest Cir (#26): Londonderry - 1” Developer Installed Services - Paid09/01/2015 415.84 09/01/2015 415.8470000-007797 Black Forest Cir (#24): Londonderry - 1 Developer Installed Services - Paid09/01)2015 415.84 09/01/2015 415.8470000-007798 Pepper Hill Rd (#1): Londonderry - 1” Developer Installed Services - Paid09/01/2015 415.84 09/01/2015 415.8470000-007799 Quarry Rd (#8): Londonderry - 1” Developer Installed Services - Paid09/01/2015 41584 09/01/2015 415.8470000-007800 Hamel Cir (#17): Litchfield - 1” Developer Installed Services - Paid09/01/2015 415.84 09/01/2015 415.8470000-007898 Quarry Rd (#24): Londonderry - 1,, Developer Installed Services - Paid10/01/2015 415.84 10/01/2015 415.8470000-007899 Black Forest Cir (#28): Londonderry - 1” Developer Installed Services - Paid10/01/2015 415.84 10/01/2015 415.8470000-007900 Black Forest Cir (#27): Londonderry - 1” Developer Installed Services - Paid10/01/2015 415.84 10/01/2015 415,8470000-007901 Black Forest Cir (#23): Londonderry - 1” Developer Installed Services - Paid10/01/2015 415.84 10/01/2015 415.8470000-007902 Black Forest Cir (#19): Londonderry - 1’ Developer Installed Services - Paid10/01/2015 415.84 10/01/2015 415.8470000-007991 Developer Installed Services - Paid11/01/2015 3742.56 11/01/2015 3,742.5670000-008010 Black Forest Cir (#6): Londonderry - 1” Developer Installed Services - Paid12/01/2015 415.84 12/01/2015 415.8470000-008011 Quarry Rd (#37): Londonderry - 1” Developer Installed Services - Paid12/01/2015 415.84 12/01/2015 415.84Subtotal: 333250-7000-001(50) 24,509.67
24,509.67Asset CL Acct #: 334000-7000-00170000-007479 Install New Meter: 5/8”
01/01/2015 4,073.82 01/01/2015 3,666.4470000-007494 Peu Install New Meter: 5/8”02/01/2015 2,446.69 02/01/2015 2202.0270000-007557 Install New Meter: 5/8”
Page: 12Printed: 3/18/2016 2:58:15PM
Pennichuck East UtilitiesAsset Acquisition
GAAPFor the Period January 1, ZO1 to December 1, ZQ1
All Plant Assets
Asset ID Acquisition Date AcquisitionPlaced In Service Book CostCost
Year Ending December, 2015
Asset GL Acct #: 334000-7000-001
03/01/2015 5,0444203101/2015 4,539.9870000-007558 Install New Meter 3/4”
03/01/2015 153.04 03/01/2015 137.7470000-007599 Install New Meter 5/8”
04/01/2015 4,491.1404/01/2015 4,042.0370000-007600 Install New Meter: 1”
04/01/2015 555.8104/01/2015 500.2370000-007601 Install New Meter 2”
04/01/2015 695.9704/01/2015 626.3770000-007609 Install New Meter 5/8”
05/01/2015 3,731.8905/01/2015 3,418.7070000-007610 Install New Meter 1”
05/01/2015 220.5405/01/2015 198.4970000-007611 Install New Meter 1 11/2”
05/01/2015 574.8305/01/2015 517.3570000-007612 Install New Meter 2”
05/01)2015 2,177.8105/01/2015 1,960.0370000-007613 Install New Meter 3/4”
05/01/2015 303.43 05/01/2015 273.0970000-007667 Install New Meter 5/8”06/01/2015 2,091.30
06/01/2015 1,882.1770000-007668 Install New Meter 1”06(01/2015 828.71 06)01/2015 745.8470000-007669 Install New Meter 1”06/01/2015 331.98 06/01/2015 298.7870000-007670 Install New Meter 1 11/2”06/01/2015 3,912.54 06/01/2015 3,521.2970000-007671 Install New Meter 2”06/01/2015 720.47 06/01/2015 648.4270000-007672 Install New Meter 3”06/01/2015 491.25
06/01/2015 442.1270000-007677 Peacham Rd., Locke Lake - Replace Current Meter with Compound Meter06)01)2015 3,463.19
06/01/2015 3,116.8770000-007679 Vnnisqaum Village - Replace Mag. Meter with Compound Meter06/01/2015 1,281.25 06/01/2015 1,153.1270000-007683 Winnisqaum Village - Replace Meg. Meter with Compound Meter06/01/2015 3,766.06
06/01/2015 3,389.4570000-007724 Install New Meter 5/8”07/01/2015 2,437.84
07/01/2015 2,194.0670000-007725 Install New Meter: 1”
07/01/2015 1,886.1507/01/2015 1,697.5470000-007770 Install New Meter 5/8”
08/01/2015 3,786.4808/01/2015 3,407.8370000-007771 Install New Meter 1 1/12”
08/01/2015 1,082.5208/01/2015 974.2770000-007772 Install New Meter 3/4”
08/01/2015 416.4708/01/2015 374.8270000-007773 Install New Meter 1”
08/01/2015 1,277.0208/01/2015 1,149.3270000-007774 Install New Meter 1”
08/01/2015 221.9508/01/2015 199.7570000-007785 Install Meter 5/8”
09/01/2015 6,242.6609/01/2015 5,618.3970000-007786 Install Meter 1 1/12”
Page: 13Printed: 3/18/2016 2:58:15PM
Pen nichuck East UtilitiesAsset Acquisition
GAAPFor the Period January 1, 2015 to December 31, 2015
All Plant Assets
Asset ID Acquisition Date Acquisition Placed In Service Book CostCost
Year Ending December, 2015
Asset GL Acct #: 334000-7000-001
09/01/2015 109.21 09/01/2016 98.2970000-007787 Install Meter 3/4”
09/01/2015 342.67 09/01/2015 308.4070000-007903 Install New Meter 5/8”10/01)2015 5,489.32 10/01/2015 4,940.3970000-007904 Install New Meter 1”10/01/2015 553.14 10/01/2015 497.8370000-007905 Install New Meter 1 1//2”10/01/2015 474.05 10/01/2015 426.6470000-007906 Install New Meter 2”10/01/2015 1,220.75 10/01/2015 1098.6770000-007907 Install New Meter. 3”10/01/2015 5,554.78 10/0112015 4,999.3070000-007929 Hardwood Station Replacement10/0112015 5,152.20 10/01)2015 5,152.2070000-007930 Hardwood Station Replacement10/01/2015 1,463.19 10/01/2015 1,463.1970000-007939 Install New Meter 5/8”11/01/2015 9,045.45 11/01/2015 8,140.9070000-007940 Install New Meter 5/8”11/01/2015 7,192.63 11/01/2015 6,473.3770000-007992 Install New Meter 5/8”12/01/2015 8,021.42 12/01/2015 7,219.2870000-007993 Install New Meter 5/8”12/01/2015 4,194.09 12/01/2015 3,774.6870000-007994 Install New Meter: 1 1/12’12)01/2015 533.12 12/01/2015 479.8170000-007995 Install New Meter 5/8”12/01/2015 6,141.79 12/01/2015 5,527.6170000-008013 PEU Abandoned Station Demolition Design - installing 3 meter pits12/01/2015 1,999.92 12/01/2015 1,999.9270000-008020 Forrest Ridge - Replace Magnetic Master Flow Meter12/01/2015 2,077.65 12/01/2015 1,869.83Subtotal: 334000-7000-001 (46) 118,272.61 107,366.82
Asset GL Acct #: 334100-7000-00170000-007480 Neptune Radio Replacements
01/01/2015 1,455.07 01/01/2015 1,455.0770000-007495 Peu Neptune Radio Replacements02)01/2015 1,221.42 02/01/2015 1,221.4270000-007559 Neptune Radio Replacements03/01/2015 827.12 03/01/2016 827.1270000-007602 Neptune Radio Replacements04/01/2015 1,060.83 04/01/2015 1,060.8370000-007605 Avery Interconnection (2014) - Neptunes (2)04/01/2015 488.24 04/01/2015 488.2470000-007614 Neptune Radio Replacements05/01/2015 1,922.30 05/01/2015 1,922.3070000-007673 Neptune Radio Replacements06/01/2015 2742.77 06/01/2015 2,742.7770000-007720 Winnisqaum Village - Replace Mag. Meter with Compound Meter - Radios06/01/2015 182.04 06/01/2015 182.0470000-007726 Neptune Radio Replacements07/01/2015 874.51 07/01/2015 874.5170000-007775 Neptune Radio Replacements
Page: 14Printed: 3/18/2016 2:58:15PM
Pennichuck East Utilities
Asset Acquisition
GAAPFor the Period January 1, 2015 to December 1, ZQ1
All Plant Assets
Asset ID Acquisition Date Acquisition Placed In Service Book CostCost
Year Ending December, 2015
Asset CL Acct#: 334100-7000-001
08/01/2015 3,5292070000-007777 Peacham Rd., Locke Lake - Replace Current Meter with Compound Meter
08/01/2015 91.0270000-007788 Neptune Radio Replacements
09/01/2015 1,172.7770000-007908 Neptune Radio Replacements
10/01/2015 2,916.3870000-007841 Neptune Radio Replacements
11/01/2015 1,543.5070000-007942 Neptune Radio Replacements
11/01/2015 998.4870000-007996 Neptune Radio Replacements
12)01/2015 1,437.3470000-007997 Neptune Radio Replacements
12/01/2015 408.58Subtotal; 334100-7000-001 (17) 22,871.57Asset CL Acct #: 335000-7000-00170000-007549 Relocate Fire Hydmats (7) - Litchfiled Rd., Londerry
02/01/2015 4,122.8070000-007550 Relocate Fire Hydmats (7) - Litchflled Rd., Londerry
02)01/2015 19,358.6570000-007606 Avery Interconnection (2014) - hydrant
04/01)2015 3,200.0070000-007691 W&E: Main Replacement - hydrants
06/01/2015 18,094.5070000-007700 W&E - Main Replacement Phase II - hydrants
06/01/2015 11,185.0070000-007938 Install New Hydrant: Install New Hydrant ApnI (l Chattleld
11/01/2015 8,294.89Subtotal: 335000-7000-001(6) 64,255.84Asset CL Acct#: 335100-7000-00170000-008050
Subtotal: 335100-7000-001 (1)Asset GL Acct #: 346000-2000-00170000-007676
Subtotal: 346000-2000-001(1)
Asset CL Acct #: 346000-7000-00170000-007560
70000-007680
70000-007681
70000-007686
70000-007915
70000-007916
70000-008037
Subtotal: 346000-7000-001 (7)
08/0112015
08/01/2015
09/01/2015
10/01/2015
11/01/2015
11/01/2015
12/01/2015
12/01/2015
02/01/2015
02/01/2015
04/01/2015
06/01/2015
06/01/2015
11/01/2015
12/01/2015
06/01/2015
03/01/2015
06/01/2015
06/01/2015
06/01/2015
10/01/2015
10/01/20 15
12/01/2015
3,529.20
91.02
1,172.77
2,916.38
1543.50
998.48
1,437.34
408.58
22,871.57
3,710.52
17,422.78
3,200.00
16,285.05
10,066.50
7,465.40
58,1 50.25
5,286.78
5,286.78
1,333.28
1,333.28
558.27
1,333.28
949.00
2,185.14
44.839,18
967.86
15,000.00
65,832.73
Developer Installed Hydrants - CIAC12)01/2015 5,286.78
5,286.78
Peacham Rd., Locke Lake - Replace Current Meter with Compound Meter transmitter (SCADA)06/01/2015 1,333.28
1.333,28
Spruce Pond - Install Cellular Communication/Surge Protection03/01)2015 558.27
Winnisqaum Village - Replace Mag. Meter with Compound Meter - transmitters (SCADA)06/01/2015 1,333.28
Winnisqaum Village - Replace Mag. Meter with Compound Meter - Monitors (SCADA)06/01/2015 949.00
Spruce Pond - Install Cellular Communication and Surge Protection06/01/2015 2,185.14
Hardwood Station Replacement - SCADA10/01/2015 44,839.18
Hardwood Station Replacement - interco10/01/2015 967.86
Skyview Estates - Communication Equipment12/01/2015 15,000.00
65,832.73
Page: 15Printed: 3/1812016 2:58:15PM
Pennichuck East UtilitiesAsset Acquisition
GAAPFor the Period January 1,2015 to December 31, 2015
All Plant Assets
Asset ID Acquisition Date Acquisition Placed In Service Book CostCost
Yearly Subtotal 4833.747.63 4,674,720.40Grand Total 5,027451.26 4,868,424.03
Page: 16Printed: 3/1812016 2:58:15PM
Pennichuck East UtilitiesAsset Disposition
For the Period January 1, 2015 to December 31, 2015All Plant Assets
GAAP
Asset ID Placed In Service Disposal Date
Asset GL Acct #: 303100-7000-00160000-000208 LOT #74, LAND AT BIRCH HILL NORTH CONWAY (WATER STORAGE TANK SITE>
12/01)2005 121011201560000-000288.5 BIRCH HILL LAND ACQUISITION - Lot #149 Booster
12101)2006 12101/2015Subtotal: 303 100-7000-001 (2)Asset GL Acct#: 304100-7000-00170000-000426 Avery: Londonderry - Install Dry Well (Consumers)
04/01(1998 06/01/201570000-000427 Avery: Londonderry - Relocate Dry Well (Consumers)
04)01/1998 06/01)2015Subtotal: 304100-7000-001(2)Asset GL Accf #: 304200-7000-00170000-000755.1 Hardwood: Windham - Inspect & Make Matenal List (Consumers)
04/01)1998 10/01/201570000-000755.2 Hardwood: Windfram - Labor & Overhead (Consumers)
04/01/1998 10/01/201570000-000755.3 Hardwood: Windham - Check & Retest Pumps 1 & 2 for Problems After Installation (Consumers)
04/01/1998 10/01)201570000-000755.4 Hardwood: Windham - Electrical Work at Pump Station (Consumers>
04/01/1998 10)01)201570000-000755.5 Hardwood: Windburn - Labor & Overhead (Consumers)
04/01/1998 10)01)201570000-000755.6 Hardwood: Windburn - Labor & Overhead (Consumers)
04/01/1998 10/01)201570000-000758.1 Hardwood: Windham - Plant Improvements - 50 Gallon Poly Day Tank (Consumers)
04/01/1998 10/01/201570000-000758.2 Hardwood: Windham - Plant Improvements - LMI Pump - Corrosion Control (Consumers)
04)01/1998 10/01)201570000-000758.3 Hardwood: Windham - Plant Improvements - Labor & Overheads (Consumers)
04)01/1998 10/01/201570000-000759.1 Hardwood: Windham - Chemical Analysis of Copper Pipe & Residential Plumbing @ Station (Consumers)
04/01/1998 10101/201570000-000759.2 Hardwood: Wrndham - Materials for Pressure Reducers Installabon (Consumersl
04/01/1998 10/01/201570000-000759.3 Hardwood: Windham - Pressure Switch (Part #DA-31-3-7) (Consumers)
04/01/1998 10/01/201570000-000759.4 Hardwood: Windham - Pump Station Interior Piping Improvements - 2’ Foam Insulation (Consumers)
04/01/1998 10)01/201570000-000759.5 Hardwood: Windham - Pump Station Interior Piping Improvements - Labor & Overheads (Consumers)
04/01)1998 10/01/201570000-000760 Hardwood: Windham - Additional Acquisition Costs (Consumers)
04/01/1998 101011201570000-000763 Hardwood: Windham - Install Surge/Lighting Protection (Consumers)
04/01/1998 10/01/201570000-000765 Hardwood: Windham - Renew 4’ PVC Gate w)4’ Dl Butterfly Gate (Consumers)
04/01(1998 10/01/201570000-000767 Hardwood: Windham -4’ Dt Pipe in Pressure Tank and 4’ Butterfly Valve (Consumers)
04)01/1998 10/01)201570000-000768 Hardwoød: Windham - Addition to Accomodate Green Sand System & Settling Tank for the Effluent (Cons)
04)01/1998 10/01201570000-000772.1 Avery: Londonderry - Pump House (Consumers)
04/01/1998 06/01/201570000-000772.2 Avery: Londonderry - Fenring & Installation at Station (Consumers)
04/01/1998 06/01)201570000-000772.3 Avery: Londonderry - Lighting Inside Pump Station (Consumers)
04/01/1998 06/01/2015
Transfer•Out Date Cost Plus Exp. of LTD Depr & Net Proceeds Realized GainSale S179/A&APID &ossl
86,830.85 0.00 0.00 -86,830.85
5,562.20 0.00 0.00 -5,562.2092,393.05 0.00 0.00 -92,393.05
1,225.13 598.44 0.00 -626.69
2,364.80 1,155.17 0.00 -1,209.633,589.93 1,753.61 0.00 -1,836.32
112.53 57.35 0,00 -55.18
107.47 54.83 0.00 -52.64
512.00 260.67 0.00 -251.33
159.52 81.52 0.00 -78.00
51.60 25.76 0.00 -25.84
190.09 96.33 0.00 -93.76
248.40 126.36 0.00 -122.04
547.92 278.74 0.00 -269.18
291.53 148.27 0.00 -143.26
392.00 199.39 0.00 -192.61
1,644.75 836.33 0.00 -808.42
98.91 50.93 0.00 -47.98
347.76 176.56 0.00 -171.20
8,861.52 4,507.87 0.00 -4,353.65
657.00 334.21 0.00 -322.79
474.37 241.35 0.00 -233.02
2,900.60 1,475.50 0.00 -1,425.10
405.11 206.09 0.00 -199.02
38,553.97 19,612.02 0.00 -18,941.95
53,500.00 27,279.65 0.00 -26,220.35
2,334.00 1,190.62 0.00 -1,143.38
362.32 184.69 0.00 -177.63
Page: 1Printed: 3/18/2016 3:07:46PM
Pennichuck East UtilitiesAsset Disposition
For the Period January 1, 2015 to December 31, 2015All Plant Assets
GAAP
Transfer-Out DateAsset ID Placed In Service Disposal Date Cost Plus Exp. of LTD Depr & Net Proceeds Realized GainSale 5179/A &A,FYD iLosst
Asset GL Acct #: 304200-7000-00170000-000772.4 Avery’. Londonderry - Repairs at Station (Consumers)
04/01/1998 06/01/2015 34001 17324 0.00 -166.7770000-000772.5 Avery: Londonderry - Repairs to Storage Tank (Consumers)04/01/1998 06/01/2015 363.65 185,68 0.00 -177.9770000-000772.6 Avery Londonderry - (Consumers)04/01/1998 06/01/2015 267.58 136.94 0.00 -130.64
70000-000772.7 Avery: Londonderry - Shut Down & Dismantle Station & Tie In (2) Wells (Consumers)04/01/1998 06/01/2015 9,024.88 4,600.67 0.00 -4,424.2170000-000774.1 Avery: Lundonderry - Install Baseboard Heat at Station (Consumers)04)01/1998 06)01/2015 241.48 12186 0.00 -118.62
70000-000774.2 Avery: Londonderry- Install Fence at Station (Consumers)04)01/1998 06)01/2015 320.00 163.42 0.00 -156.58
70000-000775 Avery Londonderry - Attorney Fees Related to Source of Supply (Consumers)04/01/1998 06/01/2015 1,063.79 542.38 0.00 -521.41
70000-000779 Avery: Londondeny - Access Road Improvements to Pump Station (Consumers)04/01/1998 06/01/2015 439.56 224.14 0.00 -215.42
Subtotal; 304200-7000-001 (30) 124,814.32 63,574.37 0.00 -61,239.95Asset CL. Accf #: 307100-7000-00160000-000247.1 Peacham Road: Bamstead - Well Deepening RRW #13
10/01/2006 12101/2015 6,301.60 1,847.57 0.00 -4,454.0360000-000476.1 Peecham Road: Bamstead - New Well #15
01/01/2008 12/01/2015 9,096.80 2220.56 0.00 -5,876.2470000-00041 7.1 Avery: Londonderry - Add 2nd Well - Legal Services
05)01/2002 06/01/2015 488.30 222.18 0.00 -266.1270000-000417.2 Avery: Londonderry - Add 2nd Well - (1) Tricon/E3 Rag 4-20 MAT-la
05)01/2002 06/01)2015 278.25 126.45 0.00 -151.8070000-000417.3 Avery: Londonderry - Add 2nd Well - Ptibuuin Model IUC-22-ADD Analog Adder Module
05101/2002 06/01/2015 500.85 227.95 0.00 -272.9070000-000417.4 Avery: Londondeny - Add 2nd Well -
05101)2002 06/01)2015 265.00 121.13 0.00 -143.8770000-000418.1 Avery: Londonderry - Add 2nd Well - Wetlands Permit
12)01/2001 06)01/2015 63.40 30.97 0.00 -32.4370000-000418.2 Avery: Londonderry-Add 2nd Well- Sample New Well
12/01/2001 06/01/2015 1,071.85 519.26 0.00 -552.6070000-000418.3 Avery: Londonderry - Add 2nd Well - Hydrogen Sulfide Sample
12/01/2001 05/01/2015 20.00 9.63 0.00 -10.3770000-000418.4 Avery: Londonderry - Add 2nd Well - VOA Drinking Water
12)01/2001 06)01)2015 135.00 65.89 0.00 -69.1170000-000418.5 Avery: Londonderry - Add 2nd Well - Drilling & Installing Casing12101/2001 06/01/2015 6,678.00 3,233.51 0.00 -3,444.4970000-000418.6 Avery Londonderry - Add 2nd Well - Directional Dnl[ing12/01/2001 06/01)2015 15,557.62 7,532.17 0.00 -8,025.4570000-000418.7 Avery: Londonderry - Add 2nd Well - reports for NHDES12/01/2001 06/01/2015 12,670.41 6,134.31 0.00 -6,536.1070000-000418.8 Avery: Londonderry - Add 2nd Well- Pump Testing & Sampling12/01/2001 06/01/2015 3,936.32 1,905.70 0.00 -2,030.62
70000-000418.9 Avery: Londonderry - Add 2nd Well - Geophysical Study12/01/2001 06)01/2015 5,599.08 2,709.26 0.00 -2,889.82
70000-002596.2 Hardwood: W/ndburn - New Well Installation - Well #411/01)2004 12/01)2015 2,126.44 851.31 0.00 -1,275.13
70000-002695.1 Fletchers Corner Windham - (2) Wells & Associated Well Unes from Well to Pump House06/01/2005 12/01/2015 6,034.75 2,251.13 0.00 -3,783.62
Subtotal: 307100-7000-001 (17) 70,823.68 30008.98 0.00 -40,814.70Asset CL Acct#: 307210-7000-00170000-005261 Peachani Rd - Well #14 Upgrade - 35 GPM 3HP pump end
12/01/2010 12101/2015 856.01 16200 0.00 -694.01
Page: 2Printed: 3/18/2016 3:07:46PM
Pennichuck East UtilitiesAsset Disposition
For the Period January 1, 2015 to December 31, 2015All Plant Assets
GAAP
Transfer.Oijt Date Cost Plus Exp. of LTD Depr & Net Proceeds Realized GainSale SI7UIA&AFYD ILcisst
Asset ID Placed In Service Disposal Date
Asset GL Acct#: 307210-7000-00170000-005262 Peacham Rd - Well #14 Upgrade - 3HP 1 PH Motor
12/01/2010 12101/201570000-005925 Avery: Replace Well Pump #2 - Goulds I tip pump & misc, parts for assembly
04/01)2012 06/01)2015Subtotal: 3072 10-7000-001 (3)Asset GL Acct#: 311200-7000-001
728.58 137.90 0.00 -590.68
1,694.34 192.42 0.00 -1,501.923,278.93 492.32 0.00 -2,786.61
70000-000450.2 Hardwood: Windham - 3HP Pump at Well #106/01/1999 10/01)2015 1974.24 1,751.74 0.00 -2225070000-000456 Avery: Londonderry - Radon Tower Pump01/01/2000 06/01)2015 514.25 429.08 0.00 -85.1770000-000476 Pine Haven: Londonderry - 2HP Multi Stage Jet01/01/2001 12)01/2015 613.13 477.17 0.00 -135.9670000-000479 Avery: Londondeny - Temporary Power Connection12)01)2001 06/01/2015 2,145.31 1,671.82 0.00 -473.4970000-00061 7.1 -f ardwood: Windham - Upgrade to Pumping Equipment - Material Purchased (Consumers)04/01)1998 10/0112015 691.48 655.89 0.00 -35.5970000-000617.2 Hardwood: W/ndhurn - Upgrade to Pumping Equipment- As-Built Drawings (Consumers)04/01/1 998 10/01/2015 337.58 320.22 0.00 -17.3670000-00061 7.3 Hardwood: Windham - Upgrade to Pump Equip - Provide Lay-out Electrical & Piping Repairs (Consumers)04)01/1998 10/01)2015 116.51 109.84 0.00 -6.6770000-00061 7.4 Hardwood: Windham - Upgrade to Pump Equip - Change Furnace Coil & Connect Discharge Piping (Consmrs)04/01)1998 10/01/2015 278.24 264.20 0.00 -14.0470000-000617.5 Hardwood: Windharn - Upgrade to Pumping Equipment - Relocate Booster Pump (Consumers)04101)1998 10/01)2015 3,629.90 3,4.45.34 0.00 -184.5670000-00061 7.6 Hardwood: Windham - Upgrade to Pump Equip - Repipe Booster Pump & Connect Valve to Compresr(Consmrs)04/01)1998 10)0112015 545.05 517.16 0.00 -27.8970000-00061 7.7 Hardwood: Windham - Upgrade to Pumping Equipment - Backhoe Rental for Construction (Consumers)04/01/1998 10/01/2015 1,854.46 1,759.79 0.00 -94.6770000-000617.8 Hardwood: Windham - Upgrade to Pumping Equipment - General Repairs (Consumers)04/01/1998 10/01/2015 976.10 926.59 0.00 -49.5170000-000617.9 Hardwood: Windham - Upgrade to Pumping Equipment - Labor and Overhead (Consumers)04/01)1998 10/01/2015 182.59 174.4g 0.00 -8.1070000-000624 Hardwood: Windham - Additional Acquisition Costs (Consumers)04)01/1998 10)01/2015 1,927.00 1,828.92 0.00 -98.0870000-000632 Hardwood: Windham - Oil Less Compressor (Consumers)04/01)1998 10/01/2015 692.04 656.82 0.00 -35.2270000-000645.1 Avery: Londonderry - Re-pipe Tanks & Hydropneumutic System (Consumers)04/01/1998 06/01/2015 3,238.49 3,088.98 0.00 -149.5170000-000645.2 Avery: Londonderry - Install New Electric Pump, Switches & Piping for Entrance (Consumers)04/01/1998 06/01/2015 3,072.28 2,931.11 0.00 -141.1770000-000645.3 Avery: Londonderry - Install New Pump (Consumers)04/01)1998 06/01)2015 971.85 927.06 0.00 -44.7970000-000645.4 Avery: Londonderry - Wire Hand Switches to Pumps (Consumers)04101/1998 06/01/2015 474.81 452.94 0.00 -21.8770000-000650 Avery: Londonderry - Install New Pressure Switch (Consumers)04/01/1996 06/01/2015
301.38 287.49 0.00 -13.8970000-000655 Avery: Londonderry - I HP Webtrot Pump & 4s6 Jaswell Seal (Consumers)04/01/1998 06/01/2015
4,945.13 4,717.36 0.00 -227.7770000-000656 Avery: Londonderry - 1 HP Air Compressor (Consumers)04/01/1998 06/01/2015
530.07 505.66 0.00 -24.4170000-004092 Durrah Booster Litchfield - Rebuild Pump #312/01/2006 12101/2015 2,040.00 1,010.63 0.00 -1,029.37Subtotal: 311200-7000-001(23)
32,051.89 28,910.30 0.00 -3.141.59Asset GL Acct #: 311210-7000-00170000-005577 Hardwood Rebuild Booster #2 - Marathon 2Bhp 3600 2’4 254JM 3)60 ODP wlBurkes Pump
09/01(2011 10/01/20151,795.50 395.34 0.00 -1,400.16
Page: 3Printed: 3/18/2016 3:07:46PM
Pennichuck East UtilitiesAsset Disposition
For the Period January 1, 2015 to December 31, 2015All Plant Assets
GAAP
Asset ID Placed In Service Disposal Date Transfer-Dut Date Cost Plua Exp. of LTD Depr & Net Proceeda Realized GainSale 5179/A &AFYD ILossi
Asset GL Acct #: 311210-7000-00170000-005996 Hardwood Rebuild Booster #1 - Marathon 2Ohp 3600 230/460 3/60 42.9/21.5 amps burtces pump cat
07/01/2012 10/01/2015 2,166.85 357.84 0.00 -1,809.0170000-006073 Hardwood Rebuild Booaler Pump #3 - 1.5 hp 3 Ph Swim 460 V motor
10/01/2012 10/01/2015 2,199.85 363.28 0.00 -1,836.5770000-006074 Hardwood Rebaild Booster Pump #4 -10 GPM 2 hp pump end, 2hp 3phaee 460 volt motor
10/01/2012 10/01/2015 3,522.82 581.76 0.00 -2,941,0670000-007324 Hardwood - Replace Chlorine Chemical Feed Pump
10/01/2014 11701/2015 1,052.77 57.96 0.00 -994.81Subtotal: 311210-7000-001(5) 10,737.79 1,756.18 0.00 -8,981.61Asset GL Acct #: 320000-7000-00170000-000487.1 Hardwood: Windham - Emergency Maint of Greensand Filtration System - Labor
01/01/2000 10/01/2015 1,665.00 1,665.00 0.00 0.0070000-000487.2 Hardwood: Windham - Emergency Maint of Greensand Filtration System - Air Comp Rental
01/01/2000 10/01/2015 55.00 55.00 0.00 0.0070000-000487.3 Hardwood: Windham - Emerg Maint ot Gmensand Filtration System - 20 Cubic Feet of Magaaese Gmeneand
01/01/2000 10/01/2015 1,277.60 1,277.60 0.00 0.0070000-000487.4 Hardwood: Wiadham - Emergency Mist ot Greensand Filtration System -(6) 1/4a1/8 Gravel 504 Bag
01/01/2000 10/01/2015 68.70 68.70 0.00 0.0070000-000487.5 Hardwood: Windham - Emergency Maint of Greensand Filtration System - (2)1.5 Diet, Hub, Lateral
01/01/2000 10/01/2015 72.04 72.04 0.00 0.0070000-000487.6 Hardwood: Windham - Emergency Maint of Greeneand Filtration System - 2850 Valve Rebuild
01/01/2000 10/01/2015 78.25 78.25 0.00 0.0070000-000491 Avery: Londonderry - Retarbish Softening System
01/01/1999 06/01/2015 3,519.91 3,519.91 0.00 0.0070000-000582.1 Hardwood: Windham - (4)112 Grain Water Sofleners w/IND Brine Tanks & Shatoffe (Consumers)
04/01/1998 10/01/2015 8,413.50 8,413.50 0.00 0.0070000-000582.2 Hardwood: Windham - Install Water Softeners - Steel Dorr & Jam for Station (Consumers)
04/01/1098 10/01/2015 930.00 930.00 0.00 0.0070000-000582.3 Hardwood: Windham - Install Waler Softenera - (2) IV Gmunding Tape (Consamers)
04/01/1998 10/01/2015 6.96 6.96 0.00 0.0070000-000582.4 Hardwood: Windham - Install Water Softeners - V USB Pressum Reducer (Consumers)
04/01/1998 10/01/2015 112.15 112.15 o.oo 0.0070000-000582.5 Hardwood: Windham - Install Water Softeners - Labor, Overheads & Capitalized Interest (Consumers)
04/01/1998 10/01/2015 1,204.02 1,204.02 0.00 0.0070000-000583.2 Hardwood: Windham - Install Chlorine Equip - LMI Analog to Digital Converter (Consumers)
04/01/1998 10/01/2015 112.00 112.00 0.00 0.0070000-000583.3 Hardwood: Windham - Install Chlorine Eqaip - LMI 50 Gallon Tank (Consamers)
04/01/1998 10101/2015 135.00 135.00 0.00 0.0070000-000583.4 Hardwood: Windham - Install Chlorine Equip - LMI Miner (Consumers)
04/01/1998 10/01/2015 202.00 20200 0.00 0.0070000-000583.5 Hardwood: Windhwn - Install Chlorine Equip - Nalge 5 Gallon PE Tank wlCover (Consamers)
04/01/1998 10/01/2015 36.00 36.00 0.00 0.0070000-000583.6 Hardwood: Windham - Install Chlorine Eqaip - High Speed Pick Up Register for 2” Turbo Mter (Conamrs)
04/01/1998 10/01/2015 288.53 288.53 0.00 0.0070000-000583.7 Hardwood: Windham - Install Chlorine Equip-Recalibrate ACC Packs & Install Flow Alarm Swifch(Cnsmrs)
04/01/1998 10/01/2015 270.33 270.33 0.00 0.0070000-000583.8 Hardwood: Windham - Install Chlorine Equip - Misc Materials (Consumers)
04/01/1998 10/01/2015 9.64 9.64 0.00 0.0070000-000583.9 Hardwood: Windham - Install Chlorine Equip - Labor, Overheads & Capitalized Intemst (Consumers)
04/01/1998 10/01/2015 332.95 332.95 0.00 0.0070000-000586 Hardwood: Windham - Greensand, Iran & Maganeae Water Purification Equipment (Cenosmers)
04/01/1998 10/01/2015 28,296.88 28,296.88 0.00 0.0070000-000589.1 Avery: Londonderry - Installation of Calgon CS - LMI Modal Aft-i SO Metering Pump (Consumers)
04/01/1998 06/01/2015 341.00 341.00 0.00 0.0070000-000580.2 Avery: Londonderry - Installation of Calgon CS - Nalge 5 Gallon PE Tank m/Cover for CS (Consumers)
04/01/1998 06/01/2015 36.00 36.00 0.00 0.00
Page: 4Printed: 3/18/2016 3:07:46PM
Pennichuck East UtilitiesAsset Disposition
For the Period January 1, 2015 to December 31, 2015All Plant Assets
GAAP
Asset ID Placed In Service Disposal Date Transfer-Out Date Cost Plus Exp. of LTD Depr & Net Proceeds Realized GainSale S1791A&AFYD tEossiAsset GL Acct #: 320000-7000-001
70000-000589.3
70000-000589.4
70000-000590.1
70000-000590.2
70000-000590.3
70000-000591
70000-000592.1
70000-000592.2
70000-000592,3
70000-000592.4
70000-000592.5
70000-00291 8.2
70000-004001
70000-004053
70000-004093.2
70000-004177
70000-004476
Avery: Londonderry - Installalion of Calgon C5 - Misc Materials (Consumers)04/01/1998 06/01/2015
Avery: Londonderry- Installahon of Calgon C5- Labor, Overhead & Capitalized Interest (Consumers)04/01/1998 06/01/2015
Avery: Londonderry - Install Chlorine Equip - LMI Model A771 -1 50 Metering Pump (Consumers)04/01/1998 06/01/2015
Avery: Londonderry - Install Chlorine Equip - (2) Tx3/4 P Saddles - Bronze 160 (Consumers)04/01)1998 06/01/2015
Avery Londonderry - Install Chlorine Equip - Labor, Overhead & Capitalized Interest (Consumers)04/01/1998 06/01/2015
Avery: Londonderry - Install Flow Switch (Consumers)04)01/1998 06/01/2015
Avery: Londonderry - Water Sotteners - (2)60,000 Grain Softeners w/Brine Tanks (Consumers)04/01)1998 06/01/2015
Avery: Londonderry - Wtr Softeners - Wire Outlets & Estend Pressure Switches to Control Box(Cansmrs)04/01/1998 06/01/2015
Avery: Londonderry - Water Softeners - (1) Accounted for Water Meter (Consumers)04/01/1998 06/01/2015
Avery: Londonderry - Water Softeners - Misc Inventory (Consumers)04/01/1998 06/01/2015
Avery: Londanderry - Waler Softeners - Labor, Overhead & Capitalized Interest (Consumers)04/01 /1 998 06/01/2015
Avery: Londonderry - Arsenic Treatment03/01)2006 06/01/2015
Avery: Londonderry - Arsenic Treatment08/01)2006 06/01/2015
Avery: Londonderry - Arsenic Treatment10/01/2006 06101/2015
Hardwood: Windham - Softener System Upgrades12/01/2006 10/01/2015
ARSENIC TREATMENT - AVERY03/01/2007 06/01/2015
ARSENIC TREATMENT SYSTEM - AVERY
11.69
887.34
341.00
26.20
240.84
394.33
2,194.00
165. 51
17.09
5.41
444.93
1743.40
44,265.12
5,100.00
876.64
10,000.00
11.69
887.34
341.00
26.20
240.84
394.33
2,194.00
165.51
17.09
5.41
444.93
1,148.05
29,150.20
3,358.54
1,894.32
5,853.67
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 -595.35
0,00 -15,114.92
0.00 -1,741.46
0.00 -982.32
0.00 4,146.33
06/01/2008 06/01/2015Subtotal: 320000-7000-001(40)Asset GL Acct #: 330000-7000-00170000-001 506 STORAGE TANK HARDWOOD: WINDHAM
04/01/1998 10/01/2015Subtotal; 330000-7000-001 (1)Asset GL Acct #: 331101-7000-00160000-000844.1 Win-wood Drive - Bamstead -2,480’ of 4’
12101/2006 12101/201560000-0840.821 Vamey Road - Barnstead - 340’ of 4’
12/01/2006 12/01/2015SubtotaL 331101-7000-001(2)Asset GL Acct#: 331102-7000-00170000-01887.11 W&E: Windham - Purchased System from Raymond Barlow (Consumers)
94/01/1998 12/01/2015Subtotal: 331102-7000-001 (1)Asset GLAcct#: 331250-7000-00170000-01 887.21 Wilcjwood Road: Windham - Install 2” Blow Off (Consumers)
04/01/1998 12101/201570000-01 887.22 Birchwood Road: Windham - Install 2810w Off (Consumers)
04/01/1998 12/01/201570000-01887.23 Rolling Ridge Road: Windham - Install 2’ Blow Off (Consumers)
04/01/1998 12)01/2015
10,000.00 5,121.96 0.00 -4,878.04126,176.96 98,718.54 0.00 -27,458.42
1,597.87 708.49 0.00 -889.381597.87 708.49 0.00 -889.38
8,084.80 1,046.86 0.00 -7,037.94
1,108.40 143.50 0.00 -964.909193.20 1,190.36 0.00 -8,002.84
27813.02 9,282.44 0.00 -18,530.5827813.02 9,282.44 0.00 -18,530.58
1,755,22
897.12
306.43
585.86
299.72
101.60
0.00 -1,169.36
0.00 -597.40
0.00 -204.83
Page: 5Printed: 3/18/2016 3:07:46PM
239.56 -159.27
932.70 312.41 0.00 -620.29
932.69 310.43 0.00 -622.265,063.72 1690.31 0.00 -3,373.41
215.35 75.77 0.00 -139.58
64.26 22.54 0.00 -41.72
377.90 132.39 0.00 -245.51
246.18 62.74 0.00 -183.44
3,519.62 1,401.91 0.00 -2,117.71
1,428.25 568.72 0.00 -859.53
114.44 40.06 0.00 -74.38
90.02 46.09 0.00 -43.93
740.52 378.52 0.00 -362.00
740.52 378.52 0.00 -362.00
1,890.69 966.62 0.00 -924.07
98.88 50.46 0.00 -48.42
101.04 42.32 0.00 -58.72
489.28 271.26 0.00 -218.02
269.45 138.10 0.00 -131.35
269.45 138.10 0.00 -131.35
269.45 138.10 0.00 -131.35
Pennichuck East UtilitiesAsset Disposition
For the Period January 1, 2015 to December 31, 2015All Plant Assets
GAAP
Asset ID Placed In Service Disposal Date Transfer-Out Date Cost Plus Exp. of LTD Depr & Net Proceeds Realized GainSale S179/A &AFYD tt.osst
Asset GL Acct #: 331250-7000-001
80.29 0.00
137.51 61.24 0.00 -76.27
84.78 37.91 0.00 46.87
84.78 37.91 0.00 -46.87
286.80 91.45 0.00 -195.35
286.80 95.08 0.00 -191.72
84.77 37.97 0.00 46.80965.44 361.56 0.00 -603.88
70000-01887.24 West Shore Road: Windham - Install? Glow Off (Consumers)04/01/1998 12/01/2015
70000-01895.11 Robin Hood Road: Windham - Installation of 2” Blow Offs (Consumers)04/01/1998 12)01/2015
70000-01895.12 Johnson Road: Windham - lnstallaton of? Blow Offs (Consumers)04/01/1998 12101/2015
Subtotal: 331250-7000-001(6)Asset GL Acct#: 333100-7000-00170000-001126.1 3/4” Services: Pelham (1) (Consumers)
04/01/1998 12)01/201570000-01294.64 Steven Avenue (#3): Deny - 1” CT Services
04/01/1998 12101)201570000-01294.66 Steven Avenue (#5): Deny-i” CT Services
04/01/1998 12/01/201570000-01348.33 Springer Road (#2): Hooksett - 1 • CT Services
01)01/2000 06/01/201570000-01348.37 Springer Road (#4): Hooksett - 1 CT Services
01/01/2000 06)01)201570000-1294.138 Brady Avenue (#39): Deny - 1’ CT Services
04/01/1998 09/01/2015Subtotal: 333 100-7000-001 (6)Asset GL Acct#: 334000-7000-00160000-000337.1 5/8” Meters: Sunrise Estates: Middleton - (2) New
03/01/2007 09/01/201560000-000351 5/8’ Meters: Sunrise Estates: Middleton - (1) Renewed
04/01/2007 03/01/201560000-000361.1 5/8” Meters: Locke Lake: Bamstead - (4) New
05)01/2007 03)01/201560000-000916 5/8” Meters: Locke Lake, flarnstead, 2 new
11/01/2009 03)01)201560000-00221.92 5/8’ Meters: Birch Hill: North Conway - (10) New
06/0112006 09)01/201560000-00231.2 2’ Meters: Locke Lake: Bamstead - (3) Renewed
08/01/2006 09/01)201560000-00335.12 5/8” Meters: Birth Hill: North Conway - (1) New no Chamber
03)01/2007 09/01/2015700-2362.2 5)8” Meters: Brook Park: Londonderry- (1)
06)01/2003 09/01/2015700-2405.3 5/8” Meters: W&E: Windham -11
07)01)2003 00101/2015700-2405.4 5/8” Meters. W&E: Windham -11
07/01)2003 09/01/20157000-0023881.3 5)8” Meters: Maple Hills: Deny -19
03)01)2003 03/01/20157000-02359.5.7 5)8” Meters: Utchfleld - (1)
06/01/2003 03)01)20157000-2623.1.12 5/8’ Meters: Londonderry - (1) New no Chamber
02/01/2005 09/01)201570000-00231 0.2 2” Meters: Londonderry - (1) New
12)01/2002 12101)201570000-002417.6 5/8” Meters: Nesenkesg: Londonderry -4
06/01)2003 03/01/201570000-002417.7 5/8” Meters: Nesenkeag: Londonderry -4
06/01)2003 03)01/201570000-002417.8 5/8’ Meters: Nesenkeag: Londonderry -4
06/01/2003 03/01/2015
Page: 6Printed: 3/18/2016 3:07:46PM
70000-002418.2
70000-002501.3
70000-002505.1
70000-002524
70000-002536
70000-002651
70000-002652
70000-002701
70000-002910
70000-002939
70000-002940
70000-002941
70000-004137
70000-004219
70000-004257.1
70000-004257.2
70000-004505
70000-004808.2
70000-004946.2
70000-005473
70000-006434.2
70000-007025.1
70000-02389.45
70000-02419.21
70000-02649.2
70000-2392.1.2
70000-2395.1.1
70000-2396. 21
234.83 120.01
100.76 46.96
284.05 132.47
718.58 334.94
410.04
143.67
160.53 67.60
326.84 137.61
140.94
400.14
101.93
10.44
5,61 9.04
698.21
149.33
0.00 -114.82
0.00 -53.80
0.00 -151.58
0.00 -383.64
-218.88
-83.18
-92.93
0.00 -189.23
0.00 -232.26
0.00 -659.48
0.00 -167.99
0.00 -92.64
0.00 -323.91
0.00 -144.54
0.00 -81.06
0.00 -81.06
0.00 -328.62
0.00 -105.62
0.00 -150.40
0.00 -143.90
0.00 -141.91
0.00 -238.39
0.00 -5,380.96
0.00 -668.74
0.00 -204.68
0.00 -2043.31
0.00 -757.61
0.00 -47.99
Penn ichuck East UtilitiesAsset Disposition
For the Period January 1, 2015 to December 31, 2015All Plant Assets
GAAP
Transfer-Out DateAsset ID Placed In Service Disposal Date Cost Plus Exp. of LTD Depr & Net Proceeds Realized Gain
Sale SI7OIA & AFYD (LoadAsset GL Acct #: 334000-7000-001
191.16
60.49
0.00
0.00
0.00
5/8” Meters: Avery: Londonderry - 306/01/2003 12)01/2015
5/8’ METERS: GREEN HILLS, 1 NEW08/01/2004 09/01/2015
5/8’ METERS: BROOK PARK. 2 RENEWED04/01/2004 06/01 /2015
3’ Meter: Londonderny- (1) Renewed03/01/2004 12/01/2015
1’ Meter lJtchfield (2)05/01 /2004 09/01/2015
5/8” METERS: GOLDENOROOK 1 RENEWED02/01/2005 12101/2015
5/8” METERS: UBERT’( TREE 1 RENEWED02/01/2005 12/01/2015
1’ Meters: Thurston Woods: Lee - (2) Renewed06/01/2005 12/01/2015
5/8” METERS: GREEN HILLS. 3 RENEWED03/01/2006 06/01/2015 373.20
5/8’ NEW METERS: LITCHFIELD (8)05/01/2006 06/01/2015 1,059.62
5/8” NEW METERS: LONDONDERRY (2)05/01/2006 03/01/2015 269.92
5/8” RENEWED METERS: CASTLE REACH (1)05/01/2006 03/01/2015 148.81 56.17
2” Meter Maple Hills Pump Station: Deny -
12/01/2006 09/01/2015 520.47 196.563/4” Meter PEU-(1) New
05/01/2007 03/01/2015 217.57 73.035/8’ METERS: PEIJ (1)
07/01/2007 12101/2015 122.36 41,305/8” METERS: PEIJ (1)
07/01/2007 12/01/2015 122.36 41.301 1/2” METERS: PEU, I NEW
08/01/2008 06/01/2015 465.26 136.645/8’ Meter: PEIJ - (1) Renewed no Chamber
10/01/2009 06/01/2015 141.32 35.705/8’ Meters: PEU - (2) Renewed
01/01/2010 06/01/2015 190.41 40.013/4’ Meters: PEU 1 renewed
08/01/2011 03/01/2015 172.94 29.04Install New Meter 5/8”
03/01/2013 09/01/2015 154.91 13.00Install New Meter 5/8’
01/01/2014 12101/2015 248.835/8” Meters: Londonderry - 163
06/01/2003 12/01/2015 11,000.005/8” Meters: R&B: Londorrden’y - 16
06/01/2003 12/01/2015 1,366.955/8” Meters: Williamsburg: Peiham - (3) New
02)01/2005 12)01/2015 354.015/8” Meters: Springwood Hills: Londonderry - 62
06/01/2003 12101/2015 4,176.81 2,133.505/8’ Meters: Pine Haven: Londonderry -23
06/01/2003 06/0112015 1,549.93 792.325/8’ Meter Pioneer Park: Atkinson - 1
04/01/2003 05/01/2015 98.47 50.48
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Asset ID Placed In Service Disposal Date Transfer-Out Date Cost Plus Exp. or LTD Oepr & Net Proceeds Realized GainSale S179lA&AFVD ILossiAsset GL Acct #: 334000-7000-00170000-2427.111 1 Meters: Hardwood: Wiodham -(1)
08/0112003 03/01/2015174.75 89.16 0.00 -85.5970000-2427.112 V Meters: Hardwood: Windham - (1)
08/01/2003 06/01/2015174.75 89.13 0.00 -65.6270000-2427.113 V Meters: Hardwood: Wiridham - (1)
08/01/2003 12101/2015174.75 89,06 0.00 -85.6970000-2427.115 1” Meters: Hardwood: Windham - (1)
08/01/2003 12101/2015174.75 89.06 0.00 -85.6970000-2427.116 V Meters: Hardwood: Windham -(1)
08/01/2003 12101/2015174.75 89.06 0.00 -85.6970000-2427.117 V Meters: Hardwood: Windham - (1)
08/01/2003 12/01/2015 174.75 89.06 0.00 -85.6970000-2427.118 V Meters: Hardwood: Windham - (1)08/01/2003 09/01/2015 174.75 89.10 0.01) -85.6570000-2427.119 V Meters: Hardwood: Windham- (2)08)01/2003 12.101/2015
349.45 179.73 0.00 -169.72Subtotal: 334000-7000-001(53)37,631.45 17,505.90 0.00 -20,125.55Asset GL Acct #: 334 100-7000-001
60000-000335.2 Neptune Radio Installs: Birch Hilt: North Conway - (2)03/01/2007 06/01/2015
254.97 89.3960000-000361.2 Neptune Radio Installs: Locke Lake: Bamstead -(4)85)01)2007 09/0112015
377.91 1325060000-000370.2 Neptune Radio Installs: Sunrise Estates: Middleton - (2)06/01/2007 12/01/2015
327.91 114.9660000-00051 7.2 Locke Lake: Bamstead - Neptune Installations - 203/01/2008 12/01/2015
126.00 37.8060000-000585 Locke Lake, Bamstead - Neptune Installations- 410101)2008 09/01 12015
252.00 76.3160000-000660 Neptune Radio Install: Birch Hit (1)06/01/2009 09/01/2015
65.61 16.7160000-00316.12 Neptune Radio Installs: Locket Lake: Bamstead- (1)01/01/2007 03/01/2015
77.04 26.8170000-004541 Neptune Radio Replacement-i09)01)2008 09/01)2015
64.26 18.9070000-0051 26 Neptune Radio Installs: Locke Lake: Bamstead -(1)03)01)2009 09/01/2015
64.26 16.3870000-005990.2 Neptune Radio Replacements -
07/01/2012 03/01/2015109.18 13.7470000-007179 Neptune Radio Replacements
06/01)2014 12101)201581.40 3.4270000-04610.43 Neptune Radio Installs - 2 Neplunes
01)01/2009 06/01/2015199.60 50.3970000-2758.123 Neptune Radio Installs: Wesco: Hooksett - (3)
09/01/2005 06/01/2015302.19 126.9170000-2767.196 Neptune Radio Installs: Uberty Tree: Raymond -(1)
09/01)2005 03/01/201592.05 38.6570000-2767.197 Neptune Radio Installs: Uberty Tree: Raymond - (1)
09)01 /2005 03/01)201592.07 38.4170000-461 0.4.41 Neptune Radio Installs - I Neptunes
01/01/2009 09/01/201599.80 25.2570000-4610.442 Neptune Radio Installs - I Neptunes
01/01/2009 03/01/2015Subtotal: 334 100-7000-001 (17)Grand Total
99.80 25.132,686.05 851.66
548,817.30 256,805.02
Pennichuck East UtilitiesAsset Disposition
For the Period January 1, 2015 to December 31, 2015All Plant Assets
GAAP
0.00
0.00
0.00
0.01)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
-165.58
-245.41
-212.95
-88.20
-175.69
-48.90
-50.23
-45.36
-47.88
-95.44
-77.98
-1 49. 21
-175.28
-53.40
-53.66
-74.55
-74.67
-1,834.39
-292,01228
Page: 8
Prirtted: 3/1812016 3:07:46PM
Pennichuck East UtilitiesAsset Disposition
For the Period January 1, 2015 to December 31,2015All Plant Assets
GAAP
Asset ID Placed In Service Dispoaal Date Transfer.Out Date Cost Plus Exp. of LTD Depr & Net Proceeds Realized GainSale S1791A&AFYD tLosst
Page: 9
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