Florida Public Service Commission native order document 02412-2026

FILED 4/27/2026
DOCUMENT NO. 02412-2026
FPSC 	- COMMISSION CLERK
BEFORE THE FLORIDA PUBLIC SERVICE COMMISSION
DOCKET NO. 20250094-WS
ORDER NO. PSC-2026-01 15-PAA-WS
ISSUED: April 27, 2026
The following Commissioners participated in the disposition of this matter:
GABRIELLA PASSIDOMO SMITH, Chairman
GARY F. CLARK
MIKE LA ROSA
BOBBY PAYNE
ANA ORTEGA
NOTICE OF PROPOSED AGENCY ACTION
ORDER APPROVING RATE INCREASE FOR
GCP PLANTATION LANDINGS, LLC
BY THE COMMISSION:
NOTICE 	is hereby given by 	the Florida Public Service Commission (Commission) 	that
the actions discussed herein, except for (1) the reduction of rates after four years based upon the
recovery of rate case expense, 	(2) the granting of temporary rates in the event of protest, and (3)
the requirement for proof of adjustment of books and records, are preliminary in nature and will
become 	final 	unless 	a person whose 	interests 	are 	substantially 	affected 	files 	a 	petition 	for 	a
formal proceeding, pursuant to Rule 25-22.029, Florida Administrative Code (F.A.C.).
Background
GCP Plantation Landings, LLC (GCP or Utility) 	is a Class C water and wastewater utility
operating 	in Polk County. The Utility 	serves 388 	residential and one general 	service customer.
GCP’s service territory 	is located in the Southwest Florida Water Management District. GCP has
been 	in existence since 1987 and we granted 	it grandfather 	certificates for water and wastewater
services in 1999. 1The Utility’s last staff-assisted rate case (SARC) was in 2008. 2
In 	October 	2023, GCP 	applied 	for 	a SARC. 	In 	June 	2024, 	the 	Utility withdrew 	its
application. 	In 	its 2024 Annual Report, 	the 	Utility reported net operating 	losses of $17,380 	for
water and $29,5 11 	for wastewater.
1 Order No. PSC-99-1227-PAA-WS, issued June 21, 	1999, 	in Docket No. 19981338-WS, In 	re: Application for
grandfather certificates to operate water and wastewater utility in Polk County by GCP Plantation Landings, Ltd.
2 Order No. PSC-08-0548-PAA-WS, issued August 	19, 2008, in Docket No. 20070416-WS, In 	re: Application for
staff-assisted rate case in Polk County by GCP Plantation Landings, Ltd.
In re: Application for staff-assisted rate case in
Polk County by GCP Plantation Landings,
LLC.

ORDER NO. PSC-2026-0115-PAA-WS
DOCKET NO. 20250094-WS
PAGE 2
On July 21, 2025, GCP filed an application for a SARC. The official filing date of this
SARC was established as September 4, 2025. The 12-month period ending December 31, 2024,
was selected as the test year. GCP’s request for a SARC is due to capital improvements and an
increase in operating expenses since its last rate increase.
We have jurisdiction pursuant to Sections 367.011, 367.081, 367.0812, 367.0814,
367.091, and 367.121, Florida Statutes (F.S.).
Decision
1. 	Quality of Service
GCP is currently in compliance with the Department of Environmental Protection (DEP)
and there were no complaints recorded during the analyzed time period. Therefore, we consider
the quality of service to be satisfactory.
Pursuant to Section 367.081(2)(a)(l), F.S., and Rule 25-30.433(1), Florida Administrative
Code (F.A.C.), in water and wastewater rate cases, we shall determine the overall quality of
service provided by the utility. This determination is made from an evaluation of the quality of
the utility’s product (water) and the utility’s attempt to address customer satisfaction (water and
wastewater). The Rule further states that the most recent chemical analyses for the water system,
outstanding citations, violations, and consent orders on file with DEP and the county health
department, and any DEP and county health department officials’ testimony concerning quality
of service shall be considered. In addition, we review any customer testimony, comments, or
complaints that we have received. We address the operating condition of the water and
wastewater in Section 2 of this Order.
A. 	Quality of the Utility’s Product
In evaluation of GCP’s product quality, we reviewed the Utility’s compliance with the
DEP’s primary and secondary drinking water standards. Primary standards protect public health,
while secondary standards regulate contaminants that may impact the taste, odor, and color of
drinking water. We reviewed the DEP’s Safe Drinking Water Program chemical analysis of
samples taken on September 25, 2024, and the Utility was determined to be in compliance with
DEP standards. In addition, we reviewed the most current Disinfection Byproducts testing
conducted on July 15, 2025, at the GCP water treatment plant (WTP) and the results were in
compliance with DEP standards.

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B. 	The Utility’s Attempt to Address Customer Satisfaction
There have been no complaints recorded by the Commission’s Consumer Activity
Tracking System (CATS), received by the Utility, or filed with the DEP for the test year and four
years prior.
At 	the 	January 	27, 	2026, 	customer 	meeting, 	four 	customers 	(representing 	three
households) provided comments. The customers expressed their opposition to the proposed rate
increase, and complained of the smell of the finished water and the number of service outages
and subsequent Boil Water Notices. One customer expressed concerns about the odor emanating
from the wastewater plant (WWTP). In response to a data request propounded by Commission
staff, the Utility indicated that prior to the customer meeting it was not aware of its customers’
concerns regarding the smell of the water or foul odors from the WWTP. 3 The Utility also
explained that it reached out to the customers who spoke at the customer meeting and connected
with three out of the four to address their concerns. When responding to the customers who
spoke at the customer meeting, the Utility explained that it previously discovered low chlorine-
levels, which can result in a sulfur-type smell, and replaced the chlorine injector to improve the
odor. As for the odors emanating from the WWTP, the Utility explained that it will monitor these
conditions daily, but as stated above, was not aware of this issue prior to the customer meeting.
Pursuant to Rule 25-30.251(1) and (2), F.A.C., Commission staff requested the Utility
provide records of all interruptions in service which affected 10 percent or more of its customers
since January 1, 2021. In response, the Utility indicated that a total of 24 service interruptions
occurred during the specified period, 16 of which may have affected 10 percent or more of its
customers. The information provided by the Utility did not address all items required by the
Rule, such as the cause of the interruption, nor did the Utility provide notification to us of any
interruptions. As such, we find that the Utility must maintain its service interruption records
meeting the 10 percent threshold in the manner outlined in Rule 25-30.251(1), F.A.C., and notify
us of any such interruptions going-forward.
In addition to the customer comments during the customer meeting, 28 customers filed
comments in the docket file. All 28 customers were opposed to the rate increase, with 13
providing negative comments concerning the smell of the finished water. Eleven customers
expressed concerns regarding the condition of the distribution and collection mains. One
customer 	expressed 	concerns 	about 	the 	capacity 	of 	the 	wastewater 	treatment 	plant. 	We
performed a supplemental review of complaints filed in CATS following the customer meeting
though March 2, 2026, and found none.
C. Conclusion
GCP is currently in compliance with the DEP and there were no complaints recorded by
us during the analyzed time period. Therefore, we find the quality of service to be satisfactory.
3 Document No. 01224-2026, filed February 20, 2026, in Docket No. 20250094-WS, In re: Application for staff-
assisted rate case in Polk County by GCP Plantation Landings, LLC.

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2. 	Infrastructure and Operating Conditions
GCP’s water and wastewater treatment facilities are in compliance with DEP regulations.
Rule 25-30.225(2), F.A.C., requires each water and wastewater utility to maintain and operate its
plant and facilities by employing qualified operators in accordance with DEP rules. Rule 25-
30.433(2), F.A.C., requires consideration of whether the infrastructure and operating conditions
of the plant and facilities are in compliance with Rule 25-30.225, F.A.C. In making this
determination, we must consider testimony of the DEP and county health department officials,
sanitary surveys for water and compliance evaluations for wastewater systems, citations,
violations, and consent orders issued to the utility, customer testimony, comments, complaints,
utility testimony, and responses to the aforementioned items.
A. 	Water and Wastewater Operating Conditions
GCP’s water system has two wells that each have a pumping capacity of 350 gallons per
minute (gpm). The system is served by a hydropneumatic tank with a capacity of 15,000 gallons.
There are 13 fire hydrants throughout the service territory. Groundwater from the wells is treated
through hypochlorination. We reviewed GCP’s most recent Sanitary Survey Reports conducted
by the DEP on September 15, 2021, which indicated no deficiencies.
GCP’s wastewater system consists of a 0.080 million gallons per day (MGD) Three-
Month Rolling Average Daily Flow (3MADF) design capacity, Type III, extended aeration
domestic wastewater treatment plant, with disposal to a two-cell Rapid Infiltration Basin (RIB).
We reviewed the Utility’s compliance evaluation inspections conducted by the DEP to determine
GCP’s overall wastewater facility compliance. A Compliance Evaluation Inspection on April 2,
2024, determined the facility to be in compliance with DEP rules and regulations.
B. 	Conclusion
We find that GCP’s water and wastewater treatment facilities are in compliance with
DEP regulations.
3. 	Used and Useful (U&U)
GCP’s WTP, WWTP, water distribution, and wastewater collection systems are all
considered 100 percent U&U. We find that a 17.3 percent adjustment to purchased power and
chemicals should be made for excessive unaccounted for water (EUW). However, as the Utility
declined recovery of purchased power expense, no adjustment was made to purchased power.
We find no adjustment is required for excessive infiltration and inflow (I&I).
As stated in Section 2 of this Order, GCP’s WTP consists of two wells, each with a
pumping capacity of 350 gpm, and a 15,000 gallon hydropneumatic tank. There is no water
storage tank. The Utility’s water distribution system is comprised of 6,960 linear feet of 6-inch;

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5,110 linear feet of 4-inch; and 2,120 linear feet of 2-inch PVC (polyvinyl chloride) pipe. There
are 13 fire hydrants throughout the service territory.
GCP’s WWTP is permitted by the DEP as a 0.080 MGD, 3MADF design capacity, Type
III, extended aeration domestic wastewater treatment plant, with disposal to a two-cell RIB.
There are 50 manholes throughout the service territory. The Utility’s wastewater collection
system is comprised of approximately 12,660 feet of 8-inch, and 2,980 feet of 4-inch PVC
collecting mains.
A. 	Infiltration and Inflow (I&I)
Rule 25-30.432, F.A.C., provides that in determining the amount of U&U plant, the
Commission will consider I&I. Excessive I&I is a calculation that is based on a comparison of
allowable wastewater treated to the actual amount of wastewater treated. Allowable treated
wastewater was calculated as 16,109,084 gallons, and the actual amount of wastewater treated
was 9,872,000 gallons. Because the actual amount does not exceed the allowable amount, we
find there is no excessive I&I and no adjustment to operating expenses is necessary.
B. 	Used and Useful Percentages (U&U)
Rules 25-30.432 and 25-30.4325, F.A.C., address the method by which the U&U
percentages of a wastewater and water system are determined, respectively. GCP’s U&U
percentages were last determined in Docket No. 20070416. 4 In that docket, we determined the
Utility’s WTP, WWTP, water distribution, and wastewater collection systems to be 100 percent
U&U. GCP has not increased the capacity of its facilities and the service territory is built out. As
such, and consistent with our previous decision, we find the Utility’s WTP, WWTP, water
distribution, and wastewater collections systems are 100 percent U&U.
C. Excessive Unaccounted for Water (EUW)
Rule 25-30.4325, F.A.C., provides factors to be considered in determining whether
adjustments to operating expenses are necessary for EUW. EUW is defined as “unaccounted for
water in excess of 10 percent of the amount produced.”5 Unaccounted for water is all water
produced that is not sold, metered, or accounted for in the records of the utility. In determining
whether adjustments to plant and operating expenses are necessary in accordance with Rule 25-
30.4325(10), F.A.C., we consider several factors. These include the causes of EUW, any
corrective action taken, or the economic feasibility of a proposed solution. EUW is calculated by
subtracting both the gallons sold to customers and the gallons used for other services, such as
flushing, from the total gallons pumped and purchased for the test year, and dividing by the sum
of gallons pumped and purchased. The amount in excess of 10 percent, if any, is the EUW
percentage.
4 Order No. PSC-08-0548-PAA-WS, issued August 19, 2008, in Docket No. 20070416-WS, In re: Application for
staff-assisted rate case in Polk County by Plantation Landings, Ltd.
5 Rule 25-30.4325(1)(e), F.A.C.

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DOCKET NO. 20250094-WS
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A review of the Utility’s 2024 monthly operating reports on file with the DEP indicates
that GCP produced 26,300,000 gallons of water during the test year. In response to our data
request, the Utility indicated that it purchases no water and did not record any water for flushing
or other uses for each month during the test year.6 An examination of the Utility’s billing records
indicates 	19,115,488 	gallons 	of 	treated 	water 	were 	sold 	to 	customers. 	The 	calculation
([26,300,000 + 0 - 19,115,488 - 0 / [26,300,000 + 0]) results in 27.3 percent unaccounted for
water. We allow a 10 percent margin; therefore, there is 17.3 percent EUW. Accordingly, we
find an adjustment of 17.3 percent shall be made to purchased power and chemicals. However,
because the Utility declined recovery of purchased power, we make no adjustment to purchased
power.
D. Conclusion
GCP’s WTP, WWTP, water distribution, and wastewater collection systems are all
considered 100 percent U&U. We find that a 17.3 percent adjustment to chemicals should be
made for EUW. Because the Utility declined recovery of purchased power expense, no
adjustment was made to purchased power. We find no adjustment is needed for excessive I&I.
4. 	Average Test Year Water Rate Base and Wastewater Rate Base
The appropriate average test year rate bases for GCP Plantation Landings, LLC are
$320,909 for water and $218,460 for wastewater.
The components of the Utility’s rate base include utility plant in service (UPIS), land and
land rights, accumulated depreciation, capital recovery, accumulated amortization of capital
recovery, and working capital. We selected the test year ended December 31, 2024, for the
instant rate case. We discuss a summary of each component and the recommended adjustments
below.
A. 	Utility Plant in Service
The Utility recorded UPIS balances of $656,570 for water and $732,231 for wastewater.
We reconciled these balances and adjusted UPIS to reflect proper account classifications and
historical adjustments that had not been recorded. Because the Utility did not maintain complete
ledgers or property records for several years, we reconstructed the Utility’s UPIS by using our
2013 Order approving the certificate transfer to the Utility,7 the Utility’s annual reports, and any
available invoices.
We 	corrected 	misclassified 	additions, 	applied 	previously-ordered 	adjustments, 	and
removed items that had been improperly booked or recorded in the wrong period. These
adjustments increased water UPIS by $17,975 and decreased wastewater UPIS by $21,261. We
6 Document No. 15198-2025, filed November 21, 2025, in Docket No. 20250094-WS, In re: Application for staff-
assisted rate case in Polk County by GCP Plantation Landings, Ltd.
7 Order No. PSC-13-0121-PAA-WS, issued March 11, 2013, in Docket No. 20120219-WS, In re: Application for
approval of transfer of Plantation Landings, Ltd. water and wastewater system and Certificate Nos. 606-W and 522-
S in Polk County to GCP Plantation Landings, LLC.

ORDER NO. PSC-2026-0115-PAA-WS
DOCKET NO. 20250094-WS
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decreased water UPIS by $62,568 and wastewater UPIS by $22,183 to reflect the appropriate
retirements of assets. In addition, we increased water UPIS by $22,430 and decreased wastewater
UPIS by $7,783 to reflect averaging adjustments. Our adjustments result in a net decrease of
$22,163 to water UPIS and a net decrease of $51,227 to wastewater UPIS. Therefore, we find
total UPIS balances of $634,407 for water and $681,004 for wastewater are warranted.
B. 	Capped Retirement
In general, it is our practice to apply the 75 percent of plant addition methodology to
estimate the retirement amount of assets being replaced when the original cost is unknown. In
this case, the Utility did not record retirements for certain accounts in prior years. When
performing these retirements after the fact, application of the 75 percent retirement methodology
would result in negative plant balances. Therefore, we capped the retirement amounts at the plant
balances for the respective accounts.
In the Order approving this methodology, we found that:
[T]he amount of retirement to plant in service and accumulated depreciation
reflected in the adjusted test year shall be calculated based on either the 75
percent methodology . . . or on the actual balance in the impacted plant in service
account . . . if that balance would be negative as a result of the 75 percent
methodology. 8
Due to the capped retirements, three accounts have remaining undepreciated plant
balances. We find these balances must be placed on amortization schedules for recovery. Rule
25-30.433(10), F.A.C., prescribes the methodology for determining the appropriate amortization
period for forced abandonment or the prudent retirement of plant assets prior to the end of their
depreciable life, unless specific circumstances demonstrate a more appropriate amortization
period should be used. We have determined that an alternative amortization period is more
appropriate in this instance.
A five-year amortization period was contemplated in the Staff Report. OPC raised
concerns regarding this proposal, stating that a longer amortization period is warranted due to the
overall revenue requirement increases and associated rate impacts.9 OPC suggested applying the
formula outlined in Rule 25-30.433(10), F.A.C., which results in approximately 5.5 years for the
unrecovered water investment and approximately 8.2 years for the unrecovered wastewater
investment, based on the values contained in the Staff Report.
Taking into account the information provided by OPC, Commission staff recommended a
compromise amortization period of seven years for both systems, which lowers the proposed
revenue requirements by $1,540 for water and $318 for wastewater.
8 Order No. PSC-2017-0361A-FOF-WS, issued October 4, 2017, in Docket No. 20160101-WS, In re: Application
for increase in water and wastewater rates in Charlotte, Highlands, Lake, Lee, Marion, Orange, Pasco, Pinellas,
Polk, and Seminole Counties by Utilities, Inc. of Florida.
9 Document No. 00109-2026, filed January 8, 2026, in Docket No. 20250094-WS, In re: Application for staff-
assisted rate case in Polk County by GCP Plantation Landings, Ltd.

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We approve the specific balances and associated amortization expenses as shown in
Tables 1 and 2 below. We note that the accumulated amortization for both water and wastewater
on Schedules 1-A and 1-B reflects half of the accumulated annual expense due to mid-year (half-
year) averaging.
Table 1
Water Capital Amortization
Account 	Plant Balance Accumulated
Depreciation
Undepreciated
Plant Balance
Amortization
Expense
320 	$7,507 	$5,009 	$2,498 	$357
334 	$38,597 	$14,214 	$24,383 	$3,483
Total 	$46,104 	$19,223 	$26,881 	$3,840
Table 2
Wastewater Capital Amortization
Account 	Plant Balance Accumulated
Depreciation
Undepreciated
Plant Balance
Amortization
Expense
382 	$5,903 	$346 	$5,557 	$794
Total 	$5,903 	$346 	$5,557 	$794
B. 	Used and Useful
As discussed in Section 2 of this Order, we consider the Utility’s system 100 percent
U&U. Therefore, no U&U adjustment is necessary.
C. 	Land and Land Rights
The Utility recorded land and land rights balances of $14,970 for water and $78,192 for
wastewater. We find these balances were not recorded at original cost. The Utility stated that no
land has been purchased or sold since our last order.
To reflect the original cost values we established in our 2013 Order approving the
certificate transfer to the Utility,10 we decrease water land by $13,806 and wastewater land by
$60,514. Therefore, we find land and land rights balances of $1,164 for water and $17,678 for
wastewater to be appropriate.
D. 	Accumulated Depreciation
The Utility recorded accumulated depreciation of $431,482 for water and $491,702 for
wastewater. We decreased this amount by $33,538 for water and increased this amount by
10 Order No. PSC-13-0121-PAA-WS, issued March 11, 2013, in Docket No. 20120219-WS, In re: Application for
approval of transfer of Plantation Landings, Ltd. water and wastewater system and Certificate Nos. 606-W and 522-
S in Polk County to GCP Plantation Landings, LLC.

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$28,893 for wastewater to reflect corrections to UPIS and the application of the correct
depreciation rates per Rule 25-30.140, F.A.C.
We additionally decrease this amount by $66,477 for water and by $16,626 for
wastewater to reflect the appropriate retirements of assets and to correct over-depreciation
associated with Account 331 – Transmission and Distribution Lines. We further decrease this
amount by $12,991 for water and by $3,029 for wastewater to reflect the updated depreciation
expense associated with plant retirements recognized outside the test year.
We increase this amount by $27,084 for water and decreased this amount by $4,816 for
wastewater to reflect averaging adjustments. Our adjustments to accumulated depreciation result
in a net decrease of $85,923 for water and a net increase of $4,422 for wastewater. Therefore, we
find accumulated depreciation balances of $345,559 for water and $496,124 for wastewater are
appropriate.
E. 	Working Capital Allowance
Working capital is defined as the short-term investor-supplied funds that are necessary to
meet operating expenses. Consistent with our application of Rule 25-30.433(3), F.A.C., we used
the one-eighth operation and maintenance (O&M) expense (less rate case expense) formula for
calculating the working capital allowance.11 As such, we remove the rate case expense of $1,016
for water and $1,022 for wastewater. This results in an adjusted O&M expense balance of
$47,490 for water and $85,940 for wastewater. Applying this formula, we find a working capital
allowance of $5,936 for water and $10,742 for wastewater is warranted.
F. 	Conclusion and Rate Base Summary
Based on the foregoing, we determine that the appropriate average test year rate bases are
$320,909 for water and $218,460 for wastewater. Rate base is shown on Schedule No. 1-A for
water and Schedule No. 1-B for wastewater. The related adjustments are shown on Schedule No.
1-C.
5. 	Return on Equity
The appropriate return on equity (ROE) is 8.51 percent with a range of 7.51 percent to
9.51 percent. The appropriate overall rate of return is 8.51 percent.
The Utility’s capital structure consists of common equity. The Utility’s capital structure
has been reconciled to our approved rate base. The ROE is 8.51 percent based on the
Commission-approved leverage formula currently in effect.12 We find that an ROE of 8.51
11 Order No. PSC-2025-0359-PAA-WU, issued September 24, 2025, in Docket No. 20240168-WU, In re:
Application for staff-assisted rate case in Highlands County, by Country Walk Utilities, Inc.
12 Order No. PSC-2025-0213-PAA-WS, issued on June 18, 2025, in Docket No. 20250006-WS, In re: Water and
wastewater industry annual reestablishment of authorized range of return on common equity for water and
wastewater utilities pursuant to Section 367.081(4)(f), F.S.

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percent with a range of 7.51 percent to 9.51 percent, and an overall rate of return of 8.51 percent
is most appropriate. The ROE and overall rate of return are shown on Schedule No. 2.
6. 	Test Year Revenues
The appropriate test year operating revenues for GCP Plantation Landing are $68,949 for
the water system and $103,275 for the wastewater system.
GCP recorded test year revenues of $65,900 for water and $100,535 for wastewater. The
Utility did not record any miscellaneous revenues during the test year. Our review of the audit
indicated that the Utility’s billing register consisted of several inaccuracies for both the water and
wastewater systems during the test year.
For water, the Utility billed an incorrect base facility charge (BFC) of $5.74, rather than
the Commission-approved BFC of $5.72 for the 5/8-inch x 3/4-inch meter size, which resulted in
an overcharge of two cents per month. The Utility also improperly billed a 6-inch meter size
general service customer as a 5/8-inch x 3/4-inch meter size residential customer. In addition, we
discovered that there was one month of billing data missing for the general service customer.
Finally, for water, we discovered that two months of bills were not recorded for some of the
residential customers. For wastewater, there were four residential customers that were billed
incorrect BFCs as well as duplicate bills for several customers.
We remove the duplicate bills and adjusted the billing data to reflect the appropriate
billing determinants for water and wastewater. To determine the appropriate service revenues,
we apply the adjusted number of billing determinants to the Utility’s existing, Commission-
approved rates. As a result, we hold that service revenues for water are $68,949, which is an
increase of $3,049 ($68,949 - $65,900), and $103,275 for wastewater, which is an increase of
$2,740 ($103,275 - $100,535).
Based on the above, we find the appropriate test year operating revenues for GCP’s water
system are $68,949 and $103,275 for the wastewater system.
7. 	Operating Expenses
The appropriate amount of operating expenses are $80,780 for water and $126,333 for
wastewater. The Utility recorded operating expenses of $83,558 for water and $130,311 for
wastewater. We have reviewed the test year expenses, including invoices and other supporting
documentation, and make several adjustments to the Utility’s operating expenses as described
below.
A. 	Operation and Maintenance Expenses

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Salaries and Wages – Employees (601/701)
The Utility did not record salaries and wages – employees expense for water or
wastewater. We increase this amount by $5,218 for water and wastewater to reflect the
appropriate salaries and wages expense, which included payroll taxes. This amount was
decreased by $343 for water and wastewater to reclassify payroll taxes to Taxes Other Than
Income. Therefore, we find salaries and wages - employees expense of $4,875 for water and
$4,875 for wastewater are warranted.
Sludge Removal Expense (711)
The Utility recorded sludge removal expense of $18,850. We make no adjustments to this
amount. Therefore, we find that a sludge removal expense of $18,850 is correct.
Fuel for Power Production (616/716)
The Utility did not record fuel for power production expense for water or wastewater. We
increase each amount by $256 to reclassify the Utility’s generator fuel expense that had been
incorrectly recorded in Accounts 650/750 – Transportation Expense. Therefore, we find fuel for
power production expenses of $256 for water and $256 for wastewater to be correct.
Chemicals (618/718)
The Utility recorded chemicals expense of $12,443 for water and $27,330 for wastewater.
We decrease the water amount by $311 to remove an out-of-period expense. We increase the
wastewater amount by $499 to reclassify chemicals expense that had been incorrectly recorded
in Account 720 – Materials and Supplies. We decrease this amount by $2,099 to reflect the 17.3
percent EUW discussed in Section 3 of this Order. Therefore, we find the chemicals expenses of
$10,033 for water and $27,829 for wastewater to be correct.
Materials and Supplies (620/720)
The Utility recorded materials and supplies expense of $240 for water and $1,799 for
wastewater. We make no adjustments to the water amount. We decrease the wastewater amount
by $499 to reclassify chemicals expense that have been incorrectly recorded in Account 720 –
Materials and Supplies. Therefore, we find the materials and supplies expenses of $240 for water
and $1,300 for wastewater to be correct.

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Contractual Services – Billing (630/730)
The Utility recorded contractual services – billing expense of $3,298 for water and
$3,298 for wastewater. We increase each amount by $204 to reflect actual invoices provided by
Utility. Therefore, we find contractual services – billing expenses of $3,502 for water and $3,502
for wastewater to be correct.
Contractual Services – Professional (631/731)
The Utility recorded contractual services – professional expense of $29,725 for water and
$45,740 for wastewater. We decrease the water amount by $7,263 to remove three out-of-period
invoices and to reclassify expenses that were incorrectly recorded in Account 635 – Contractual
Services – Testing and Account 636 – Contractual Services – Other. We also decrease the water
amount by $2,922 to reflect the amortization of non-recurring Environmental Protection Agency
– Related Regulatory costs over five years pursuant to Rule 25-30.433(9), F.A.C.
We decrease the wastewater amount by $13,157 to remove unrecoverable legal costs and
overstated groundskeeping expenses. We further reduce wastewater contractual services –
professional expense by $11,700 to reclassify groundskeeping costs that had been incorrectly
recorded in Account 731– Contractual Services – Professional.
Our adjustments result in a net decrease of $10,185 for water and $24,857 for
wastewater. Therefore, we find that contractual services – professional expenses of $19,540 for
water and $20,883 for wastewater to be correct.
Contractual Services – Accounting (632/732)
The Utility did not record contractual services – accounting expense. The Utility
requested recovery of a pro forma accounting consulting expense that was incurred to ensure
compliance with the NARUC Uniform System of Accounts. This pro forma expense is a non-
recurring cost estimated to be $5,000. Pursuant to Rule 25-30.433(9), F.A.C., we amortize this
amount over five years, resulting in an increase to the test year expense of $500 for both water
and wastewater. Therefore, we find the contractual service – accounting expense of $500 for
both water and wastewater to be correct.
Contractual Services – Testing (635)
The Utility recorded contractual services – testing expense of $2,983. We decrease this
amount by $484 to remove items that were incorrectly recorded in this account and to properly
allocate general Utility service expenses. Therefore, we find the contractual services – testing
expense of $2,499 to be correct.

ORDER NO. PSC-2026-0115-PAA-WS
DOCKET NO. 20250094-WS
PAGE 13
Contractual Services – Other (636/736)
The Utility recorded contractual services – other expenses of $7,150 for water and $7,103
for wastewater. We decrease the water amount by $7,150 to reclassify expenses that had been
incorrectly recorded in this account and to remove out-of-period invoices. We decrease the
wastewater amount by $5,068 to reclassify expenses that had been incorrectly recorded in this
account. We increase both the water and wastewater amount by $5,850 to reclassify and properly
allocate 	grounds 	keeping 	expenses 	that 	had 	been 	incorrectly 	recorded 	in 	Account 	731–
Contractual Services – Professional. Our adjustments result in a net decrease of $1,300 for water
and a net increase of $782 for wastewater. Therefore, we find the contractual services – other
expenses of $5,850 for water and $7,885 for wastewater to be correct.
Transportation Expense (650/750)
The Utility recorded transportation expense of $256 for water and $256 for wastewater.
We reduce each amount by $256 to reclassify expenses that had been incorrectly recorded in this
account. Therefore, we deny the transportation expenses for both water and wastewater.
Rate Case Expense (665/765)
The Utility did not record any rate case expense for the instant docket. Rule 25-22.0407,
F.A.C., requires the Utility to mail notices to its customers of the rate case overview, interim
rates, final rates, and four-year rate reduction. We calculate noticing costs to be $1,368.
Under Section 367.0814(3), F.S., we may award rate case expense for attorney fees or
fees of other outside consultants after the initial staff report. On February 13, 2026, the Utility
provided documentation to support $5,090 in additional rate case expenses, including legal
expenses and consulting fees incurred to date and estimated through the end of the PAA process.
We reviewed the documentation and believe the Utility’s requested rate case expense is
reasonable.
We calculate the distance from the Utility representative’s office in Orlando, Florida, to
Tallahassee as 261 miles. Based on the 2026 Internal Revenue Service (IRS) business mileage
rate of $0.725, we calculate round trip travel and lodging expense to the Commission Conference
of 	$578. 13 	However, 	because 	the 	same 	Utility 	representative 	attended 	the 	Commission
Conference on behalf of this and two sister utilities, we allocate only 33.3 percent of the total
travel expense, or $193, to GCP Plantation Landings, LLC. Additionally, the Utility paid filing
fees of $750 for water and $750 for wastewater.
We find total rate case expenses, consisting of noticing costs, travel, lodging expenses
and filing fees, to be $4,063 for water and $4,088 for wastewater. Amortized over four years
these expenses are $1,016 for water and $1,022 for wastewater. We find these expenses to be
appropriate. Therefore, we approve a total annual rate case expense of $1,016 for water and
$1,022 for wastewater.
13 https://www.irs.gov/newsroom/irs-sets-2026-business-standard-mileage-rate-at-725-cents-per-mile-up-25-cents

ORDER NO. PSC-2026-0115-PAA-WS
DOCKET NO. 20250094-WS
PAGE 14
Bad Debt (670/770)
The Utility did not record any bad debt for water or wastewater. In its three most recent
Annual Reports (2022, 2023, 2024), the Utility reported bad debt expenses of $0 in all three
years. In response to our third data request, the Utility confirmed that this reporting is accurate
and reflects its accounting records.14 The Utility has not recorded bad debt expense in the test
year or in recent historical periods, thus, we find the bad debt expense to be zero for both water
and wastewater.
Miscellaneous Expenses (675/775)
The Utility recorded miscellaneous expenses of $135 for water and $0 for wastewater.
We increase both the water and wastewater amount by $60 to reclassify expenses that had been
incorrectly recorded in Account 636 – Contractual Services – Other. Therefore, we find
miscellaneous expenses of $195 for water and $60 for wastewater to be correct.
B. 	Operation and Maintenance Expense Summary
The Utility recorded test year O&M expense of $56,230 for water and $104,376 for
wastewater. Based on the above adjustments, we find that O&M expenses should be decreased
by $7,724 and $17,414 for water and wastewater, respectively. This results in a total O&M
expense of $48,506 for water and $86,962 for wastewater. Our adjustments to O&M are shown
on Schedule No. 3-D and Schedule No. 3-E, respectively.
C. Depreciation Expense
The Utility recorded depreciation expense of $24,362 for water and $21,411 for
wastewater. We increase this amount by $1,036 for water and increased this amount by $7,876
for wastewater to reflect corrections to UPIS and the application of the appropriate depreciation
rates pursuant to Rule 25-30.140, F.A.C. Additionally, we decrease this amount by $2,738 for
water and $33 for wastewater to reflect the appropriate retirements to UPIS and accumulated
depreciation and to reflect net salvage associated with Accounts 341 and 391. These adjustments
result in a net decrease of $1,702 for water and a net increase of $7,843 for wastewater.
Therefore, we find that the correct depreciation expense is $22,660 for water and $29,254 for
wastewater.
D. Capital Amortization
As discussed in Section 4 of this Order, we find a capital recovery schedule of $26,881
for water and $5,557 for wastewater over a seven-year amortization period. The corresponding
annual amortization expense is $3,840 for water and $794 for wastewater.
14 Document No. 15367-2025, filed December 8, 2025, in Docket No. 2-250094-WS, In re: Application for
approval of transfer of Plantation Landings, Ltd. water and wastewater system and Certificate Nos. 606-W and 522-
S in Polk County to GCP Plantation Landings, LLC.

ORDER NO. PSC-2026-0115-PAA-WS
DOCKET NO. 20250094-WS
PAGE 15
E. 	Taxes Other Than Income (TOTI)
The Utility recorded TOTI of $2,966 for water and $4,524 for wastewater. We increase
these amounts by $562 for water and $2,383 for wastewater to reflect 2024 property tax
assessments and audit adjusted revenue regulatory assessment fees (RAFs). We further increase
property taxes by $59 for water and $139 for wastewater to reflect the updated acreage
allocations of 0.178 percent for water and 0.434 percent for wastewater. The adjustment is based
on an updated total acreage of 192.96, as reported on the Polk County Property Appraiser’s
website, rather than the 214.52 acres used in the Audit.
We also increase both water and wastewater TOTI by $343 to reclassify payroll tax
expense that had been incorrectly recorded in Accounts 631/731 – Salaries and Wages –
Employees.
Based on revenues found in Section 6 of this Order, we increase TOTI by $84 for water
and $60 for wastewater to reflect a RAF rate of 4.5 percent applied to staff-adjusted revenues. As
such, we find the appropriate amount of RAFs are $3,103 for water and $4,647 for wastewater.
As discussed in Section 9 of this Order, we increase revenue by $39,131 for water and
$41,642 for wastewater to reflect the change in revenue required to cover expenses and allow an
opportunity to earn the recommended operating margin. As a result, we increase TOTI by $1,761
for water and $1,874 for wastewater to reflect RAFs of 4.5 percent of the change in revenues.
Our adjustments result in a net increase of $2,808 for water and $4,799 for wastewater.
Therefore, we find that TOTI is $5,774 for water and $9,324 for wastewater.
F. 	Total Operating Expense Summary
The 	Utility 	recorded 	operating 	expenses 	of 	$83,558 	for 	water 	and 	$130,311 	for
wastewater. Our net adjustments result in a decrease of $2,778 for water and $3,978 for
wastewater. The application of our adjustments to the Utility’s operating expense results in a
total operating expense of $80,780 for water and $126,333 for wastewater. Operating expenses
are shown on Schedule Nos. 3-A and 3-B, and the related adjustments are shown on Schedule
No. 3-C.
8. 	Operating Ratio Methodology
GCP does not meet the requirement for application of the operating ratio methodology
for calculating the revenue requirement. Rule 25-30.4575(2), F.A.C., indicates that in rate cases
processed under Rule 25-30.455, F.A.C., we use the operating ratio methodology to establish the
Utility’s revenue requirement when its rate base is not greater than 125 percent of O&M
expenses, less regulatory commission expense and purchased wastewater treatment expense
(where applicable), and the use of the operating ratio methodology does not change the Utility’s
qualification for a SARC.
With respect to GCP, we find a rate base of $320,909 for water and $218,460 for
wastewater. After removal of rate case expense, we calculate an adjusted O&M expense of

ORDER NO. PSC-2026-0115-PAA-WS
DOCKET NO. 20250094-WS
PAGE 16
$47,490 for water and $85,940 for wastewater. Based on our approved amounts, the Utility’s
water rate base is 675.74 percent of its adjusted O&M expense and its wastewater rate base is
254.20 percent of its adjusted O&M expense. Based on this, we find the Utility does not qualify
for application of the operating ratio methodology.
9. 	Revenue Requirement
The appropriate revenue requirement is $108,080 for water and $144,917 for wastewater,
resulting in an annual increase of $39,131 (56.75 percent) for water and $41,642 (40.32 percent)
for wastewater. We allow GCP an annual increase of $39,131 (56.75 percent) for water and
$41,642 (40.32 percent) for wastewater. This allows the Utility the opportunity to recover its
expenses and earn an 8.51 percent rate of return for water and wastewater. The calculations of
the revenue requirements are shown on Table 3 and Table 4.15
Table 3
Water Revenue Requirement
Water Rate Base 	$320,909
Rate of Return 	× 8.51%
Return on Rate Base 	$27,300
Water O&M Expense 	48,506
Depreciation Expense 	22,660
Amortization Expense 	3,840
Taxes Other Than Income 	5,774
Revenue Requirement 	$108,080
Less Test Year Revenues 	$68,949
Annual Increase 	$39,131
Percent Increase 	56.75%
Table 4
Wastewater Revenue Requirement
Wastewater Rate Base 	$218,460
Rate of Return 	× 8.51%
Return on Rate Base 	$18,584
Water O&M Expense 	86,962
Depreciation Expense 	29,254
Amortization Expense 	794
Taxes Other Than Income 	9,324
Revenue Requirement 	$144,917
Less Test Year Revenues 	$103,275
Annual Increase 	$41,642
Percent Increase 	40.32%
15 The calculations presented in Tables 9-1 and 9-2 may not sum due to rounding.

ORDER NO. PSC-2026-0115-PAA-WS
DOCKET NO. 20250094-WS
PAGE 17
10. 	Rate Structure
The recommended rate structures and monthly water and wastewater rates are shown on
Schedule Nos. 4-A and 4-B. We deny the Utility’s request to include a repression adjustment for
wastewater. The Utility must file revised tariff sheets and a proposed customer notice to reflect
the Commission-approved rates. The approved rates shall be effective for service rendered on or
after the stamped approval date on the tariff sheets pursuant to Rule 25-30.475(1), F.A.C. In
addition, the approved rates shall not be implemented until our staff has approved the proposed
customer notice and the notice has been received by the customers. The Utility must provide
proof of the date notice was given by affidavit within 10 days of the date of the notice.
A. 	Water Rates
GCP provides water service to 388 residential customers and one general service
customer. A review of the billing data indicated that 12 percent of the residential customer bills
during the test year had zero gallons, which reflects a non-seasonal customer base. The average
residential water demand was 3,700 gallons per month during the test year. Currently, the rate
structure for the residential and general services classes consists of a BFC and a uniform
gallonage charge.
We analyzed the Utility’s billing to evaluate the appropriate rate structure for the
residential water customers. This was done to select the rate design parameters that: (1) produce
the revenue requirement; (2) equitably distribute cost recovery among the Utility’s customers;
(3) establish the appropriate discretionary usage threshold for restricting repression; and (4)
implement, where appropriate, water conserving rate structures consistent with Commission
practice.
Due to the Utility’s non-seasonal customer base, we find that 35 percent of the water
revenues shall be generated from the BFC, which will provide sufficient revenues to design
gallonage charges that will send the appropriate pricing signals to customers using above the
non-discretionary level. The average number of people per household is 2.60;16 therefore, based
on the number of people per household, 50 gallons per day, per person, and the number of days
per month, the discretionary usage threshold shall be 4,000 gallons per month. Our review of the
billing data indicates that discretionary usage above 4,000 gallons represents approximately 26
percent of the bills, which accounts for approximately 43 percent of water demand. This
indicates that there are some customers with high discretionary usage above 4,000 gallons.
We determine there should be a three-tier inclining block rate structure, which includes
separate gallonage charges for non-discretionary and discretionary usage for residential water
rates. Due to the high usage above 4,000 gallons per month, we find that it is appropriate in this
case to find rate factors of 1.50 in the second tier and 1.75 in the third tier because it will target
those customers with higher levels of consumption. General service customers should continue
to be billed a BFC and a uniform gallonage charge.
16 https://data.census.gov/table?q=Haines+city,+Florida+dp02

ORDER NO. PSC-2026-0115-PAA-WS
DOCKET NO. 20250094-WS
PAGE 18
Based on our approved revenue increase of 56.8 percent, which excludes miscellaneous
revenues, the residential consumption can be expected to decline by 2,779,000 gallons resulting
in an anticipated average residential demand of 3,105 gallons per month. We find a 16.1 percent
reduction in test year residential gallons for rate setting purposes is appropriate. As a result, the
corresponding reductions for chemicals expense is $1,458 and for RAFs is $69 to reflect the
anticipated repression, which results in a total post-repression revenue requirement of $106,553.
B. 	Wastewater Rates
As 	for 	wastewater, 	the 	Utility 	provides 	service 	to 	approximately 	388 	residential
customers and one general service customer. Currently, the Utility’s residential rate structure
consists of a uniform BFC for all meter sizes and a gallonage charge with a 6,000 gallon cap.
The general service rate structure consists of a BFC charge per meter size and a gallonage charge
that is 1.2 times higher than the residential gallonage charge.
We analyzed the Utility’s billing data to evaluate various BFC cost recovery percentages
and gallonage caps for the residential wastewater customers. We did this to select the rate design
parameters that: 1) produce the revenue requirement; 2) equitably distribute cost recovery among
the Utility’s customers; and 3) implement a gallonage cap, where appropriate, that considers
approximately the amount of water that may return to the wastewater system.
Consistent with our practice, we allocated 50 percent of the wastewater revenue to the
BFC due to the capital intensive nature of wastewater plants. Currently, the Utility’s residential
wastewater gallonage cap is set at 6,000 gallons. The wastewater gallonage cap recognizes that
not all water used by the residential customers is returned to the wastewater system. However, it
is our practice to set the wastewater cap at approximately 80 percent of residential water sold,
which typically results in gallonage caps of 6,000, 8,000, or 10,000. Based on our review of the
billing analysis, 68 percent of the gallons are captured at the 6,000 gallon consumption level,
which must be changed because the wastewater gallonage cap is not consistent with our stated
practice. According to the billing data, approximately 80 percent of the gallons are captured at
10,000 gallons. Therefore, we find that the residential wastewater cap be set at 10,000 gallons.
We find that the general service gallonage charge can continue to be 1.2 times greater than the
residential charge, which is consistent with our prior practice.
Furthermore, 	in 	its 	application, 	the 	Utility 	requested 	a 	repression 	adjustment 	for
wastewater. It is our practice to calculate increases in the price of water as the catalyst for
whether or not there is a repression adjustment that would ultimately flow through to wastewater.
We reduced the water gallons to determine the appropriate wastewater repression adjustment.
That resulted in a wastewater repression adjustment of 4.58 percent, which is de minimis.
Therefore, we hold no repression adjustment for wastewater is necessary in this case.

ORDER NO. PSC-2026-0115-PAA-WS
DOCKET NO. 20250094-WS
PAGE 19
C. Conclusion
Based on the above, we approve the rate structures and monthly water and wastewater
rates shown on Schedule Nos. 4-A and 4-B. We deny the Utility’s proposal to include a
repression adjustment for wastewater. The Utility must file revised tariff sheets and a proposed
customer notice to reflect the Commission-approved rates. The approved rates will be effective
for service rendered on or after the stamped approval date on the tariff sheets pursuant to Rule
25-30.475(1), F.A.C. In addition, the approved rates will not be implemented until Commission
staff has approved the proposed customer notice and the notice has been received by the
customers. The Utility must provide proof of the date notice was given by affidavit within 10
days of the date of the notice.
11. 	Four-Year Rate Reduction
Section 367.081(8), F.S., requires that the rates be reduced by the amount of the rate case
expense previously included in rates immediately following the expiration of the recovery
period. The reduction will reflect the removal of revenue associated with the amortization of rate
case expense and the gross-up for RAFs. The total reduction is $1,064 for water and $1,070 for
wastewater.
We reduced the rates as shown on Schedule Nos. 4-A and 4-B, to remove rate case
expense grossed-up for RAFs and amortized over a four-year period. Pursuant to Section
367.081(8), F.S., the decrease in rates becomes effective immediately following the expiration of
the rate case expense recovery period. GCP is required to file revised tariffs and a proposed
customer notice setting forth the lower rates and rationale no later than one month prior to the
effective date of the new rates. If the Utility files revised tariffs reflecting this reduction in
conjunction with a price index, or pass-through rate adjustment, separate data must be filed for
the price index and/or pass-through increase and the reduction in the rates due to the amortized
rate case expense.
12. 	Approval of Rates on a Temporary Basis
We find an increase in rates is justified. A timely protest might delay a rate increase
resulting in an unrecoverable loss of revenue to the Utility. Therefore, pursuant to Section
367.0814(7), F.S., in the event of a protest filed by a party other than the Utility, we approve the
proposed rates on a temporary basis. GCP must file revised tariff sheets and a proposed customer
notice reflecting the Commission-approved rates. The approved rates are effective for service
rendered on or after the stamped approval date on the tariff sheet, pursuant to Rule 25-30.475(1),
F.A.C. In addition, the temporary rates will not be implemented until our staff has approved the
proposed notice, and it has been received by the customers. The additional revenue produced by
these approved rates and collected by the Utility are subject to the refund provisions discussed
below.
We authorize GCP to initiate the temporary rates upon our staff’s approval of an
appropriate security for the potential refund and cost of the proposed customer notice. Security
must be in the form of either a bond or letter of credit in the amount of $26,720 for water and

ORDER NO. PSC-2026-0115-PAA-WS
DOCKET NO. 20250094-WS
PAGE 20
$28,435 for wastewater. Alternatively, the Utility may establish an escrow agreement with an
independent financial institution.
If the Utility chooses a bond for securing the potential refund, the bond must contain
wording to the effect that it will be terminated only under the following conditions:
1) 	We approve the rate increase; or,
2) 	If we deny the increase, the Utility shall refund the amount collected that is
attributable to the increase.
If the Utility chooses a letter of credit for securing the potential refund, the letter of credit must
contain the following conditions:
1) 	The letter of credit is irrevocable for the period it is in effect.
2) 	The letter of credit will be in effect until a final Commission order is rendered, either
approving or denying the rate increase.
If security is provided through an escrow agreement, the following conditions must be part of the
agreement:
1) The Commission Clerk, or his or her designee, must be a signatory to the escrow
agreement.
2) No monies in the escrow account may be withdrawn by the Utility without the prior
written authorization of the Commission Clerk, or his or her designee.
3) The escrow account shall be an interest bearing account.
4) If a refund to the customers is required, all interest earned by the escrow account shall
be distributed to the customers.
5) If a refund to the customers is not required, the interest earned by the escrow account
shall revert to the Utility.
6) All information on the escrow account shall be available from the holder of the escrow
account to a Commission representative at all times.
7) The amount of revenue subject to refund shall be deposited in the escrow account
within seven days of receipt.
8) This escrow account is established by the direction of the Florida Public Service
Commission for the purpose(s) set forth in its order requiring such account. Pursuant
to Cosentino v. Elson, 263 So. 2d 253 (Fla. 3d DCA 1972), escrow accounts are not
subject to garnishments.
9) The account must specify by whom and on whose behalf such monies were paid.
In no instance may the maintenance and administrative costs associated with the refund
be borne by the customers. These costs are the responsibility of, and must be borne by, the

ORDER NO. PSC-2026-0115-PAA-WS
DOCKET NO. 20250094-WS
PAGE 21
Utility. Irrespective of the form of security chosen by the Utility, an account of all monies
received as a result of the rate increase must be maintained by the Utility. If a refund is
ultimately required, it must be paid with interest calculated pursuant to Rule 25-30.360(4),
F.A.C.
The Utility must maintain a record of the amount of the bond, and the amount of
revenues that are subject to refund. In addition, after the increased rates are in effect, pursuant to
Rule 25-30.360(6), F.A.C., the Utility must file reports with the Commission Clerk’s office no
later than the 20th of every month indicating the monthly and total amount of money subject to
refund at the end of the preceding month. The report filed must also indicate the status of the
security being used to guarantee repayment of any potential refund.
13. 	Adjustment to Books
GCP is required to notify the Commission, in writing, that it has adjusted its books in
accordance with our decision. The Utility must submit a letter within 90 days of our final order
in this docket, confirming that the adjustments to all applicable NARUC USOA primary
accounts have been made to the Utility’s books and records. In the event the Utility needs
additional time to complete the adjustments, a notice providing good cause must be filed not less
than seven days prior to the deadline requesting an extension. Upon providing a notice of good
cause, staff is given administrative authority to grant an extension of up to 60 days.
Based on the foregoing, it is
ORDERED by the Florida Public Service Commission that GCP Plantation Landings,
LLC has been responsive to customer complaints and is currently in compliance with the
Department of Environmental Protection; therefore, the quality of service shall be considered
satisfactory. It is further
ORDERED that GCP Plantation Landings, LLC’s WTP, WWTP, water storage, water
distribution system, and wastewater collection system shall all be considered 100 percent U&U.
We find that no adjustment is necessary for excessive infiltration and inflow; however, a 17.3
percent adjustment to chemical expenses shall be made for excessive unaccounted for water. It is
further
ORDERED that the appropriate average test year rate bases for GCP Plantation
Landings, LLC, are $320,909 for water and $218,460 for wastewater. It is further
ORDERED that the appropriate return on equity for GCP Plantation Landings, LLC, is
8.51 percent, with a range of 7.51 percent to 9.51 percent. The appropriate overall rate of return
is 8.51 percent. It is further
ORDERED that the appropriate test year operating revenues are $68,949 for GCP
Plantation Landings, LLC’s water system and $103,275 for the wastewater system. It is further

ORDER NO. PSC-2026-0115-PAA-WS
DOCKET NO. 20250094-WS
PAGE 22
ORDERED that the appropriate amount of operating expenses for GCP Plantation
Landings, LLC, are $80,780 for water and $126,333 for wastewater. It is further
ORDERED 	that 	GCP 	Plantation 	Landings, 	LLC, 	does 	meet 	the 	requirement 	for
application of the operating ratio methodology for calculating the water and wastewater revenue
requirements. It is further
ORDERED that the appropriate revenue requirement for GCP Plantation Landings, LLC,
is $108,080 for water and $144,917 for wastewater, resulting in an annual increase of $39,131
(56.75 percent) for water and $41,642 (40.32 percent) for wastewater. It is further
ORDERED that the approved rate structure and monthly water rates are shown on
Schedule Nos. 4-A and 4-B. The utility shall file revised tariff sheets and a proposed customer
notice to reflect our approved rates. The approved rates shall be effective for service rendered on
or after the stamped approval date on the tariff sheets pursuant to Rule 25-30.475(1), F.A.C. In
addition, the approved rates shall not be implemented until we have approved the proposed
customer notice and the notice has been received by the customers. The utility shall provide
proof of the date notice was given within 10 days of the date of the notice. It is further
ORDERED that the rates shall be reduced as shown on Schedule Nos. 4-A and 4-B, to
remove rate case expense grossed-up for RAFs and amortized over a four-year period. Pursuant
to Section 367.081(8), F.S., the decrease in rates shall become effective immediately following
the expiration of the rate case expense recovery period. GCP Plantation Landings, LLC shall be
required to file revised tariffs and a proposed customer notice setting forth the lower rates and
rationale no later than one month prior to the effective date of the new rates. If the utility files
revised tariffs reflecting this reduction in conjunction with a price index or pass-through rate
adjustment, separate data shall be filed for the price index and or pass-through increase and the
reduction in the rates due to the amortized rate case expense. It is further
ORDERED that Pursuant to Section 367.0814(7), F.S., the approved rates are temporary
and subject to refund with interest, in the event of a protest filed by a party other than the utility.
GCP Plantation Landings, LLC shall file revised tariff sheets and a proposed customer notice
reflecting our approved rates. The approved rates shall be effective for services rendered on or
after the stamped approval date on the tariff sheet, pursuant to Rule 25-30.475(1), F.A.C. It is
further
ORDERED that the temporary rates shall not be implemented until Commission staff has
approved the proposed notice, and the notice has been received by the customers. Further, prior
to implementing any temporary rates, the utility shall provide appropriate financial security. The
approved temporary rates collected by the Utility shall be subject to refund provisions. It is
further
ORDERED that after the increased rates are in effect, pursuant to Rule 25-30.360(6),
F.A.C., GCP Plantation Landings, LLC, shall file reports with the Commission’s Office of
Commission Clerk no later than the 20th of each month indicating both the current monthly and

ORDER NO. PSC-2026-01 15-PAA-WS
DOCKET NO. 20250094-WS
PAGE 23
total amount 	subject 	to 	refund 	at 	the end of the 	preceding month. The 	report 	filed 	shall 	also
indicate the 	status of the security being used to guarantee repayment of any potential refund. 	It 	is
further
ORDERED 	that GCP 	Plantation 	Landings, 	LLC, 	shall 	be 	required 	to 	notify 	the
Commission, 	in 	writing, 	that 	it 	has 	adjusted 	its books 	in 	accordance 	with 	the Commission’s
decision. The 	utility 	shall submit 	a 	letter within 90 days of the Commission’s 	final order in 	this
docket, confirming 	that the adjustments 	to 	all applicable NARUC USO A primary accounts have
been made 	to 	the 	utility’s books and 	records. 	In 	the 	event 	the 	utility needs 	additional time 	to
complete the adjustments, a notice providing good cause 	shall be 	filed not 	less than seven days
prior 	to 	the 	deadline. 	Upon 	providing 	a 	notice 	of 	good 	cause, 	our 	staff 	shall 	be 	given
administrative authority to grant an extension of up to 60 days. 	It 	is further
ORDERED 	that 	if no 	person whose 	substantial 	interests 	are 	affected by 	the 	proposed
agency action 	files a protest within 21 	days of the issuance of the 	order, 	a consummating order
shall 	be 	issued. The docket 	shall remain open 	for our 	staffs 	verification 	that 	the 	revised 	tariff
sheets and customer notice have been 	filed by 	the 	utility and approved by 	us. 	In 	addition, 	this
docket 	shall 	remain 	open 	until 	the 	report 	with 	the summary 	of 	the 	results 	of 	the 	customer
meeting has been submitted by the 	utility. Once these 	actions 	are complete, 	this docket 	shall be
closed administratively.
By ORDER of the Florida Public Service Commission this 27th day of April , 2026 	.
Florida Public Service Commission
2540 Shumard Oak Boulevard
Tallahassee, Florida 32399
(850)413-6770
www.floridapsc.com
Copies 	furnished: A 	copy 	of 	this document 	is
provided 	to 	the 	parties 	of 	record 	at 	the 	time 	of
issuance and, 	if applicable, interested persons.
SS

ORDER NO. PSC-2026-0115-PAA-WS
DOCKET NO. 20250094-WS
PAGE 24
NOTICE OF FURTHER PROCEEDINGS OR JUDICIAL REVIEW
The Florida Public Service Commission is required by Section 120.569(1), Florida
Statutes, to notify parties of any administrative hearing or judicial review of Commission orders
that is available under Sections 120.57 or 120.68, Florida Statutes, as well as the procedures and
time limits that apply. This notice should not be construed to mean all requests for an
administrative hearing or judicial review will be granted or result in the relief sought.
As identified in the body of this order, our actions are preliminary in nature, except for
(1) the reduction of rates after four years based upon the recovery of rate case expense, (2) the
granting of temporary rates in the event of protest, and (3) the requirement for proof of
adjustment of books and records. Any person whose substantial interests are affected by the
action proposed by this order may file a petition for a formal proceeding, in the form provided by
Rule 28-106.201, Florida Administrative Code. This petition must be received by the Office of
Commission Clerk, at 2540 Shumard Oak Boulevard, Tallahassee, Florida 32399-0850, by the
close of business on May 18, 2026. 	If such a petition is filed, mediation may be available on a
case-by-case basis. If mediation is conducted, it does not affect a substantially interested person's
right to a hearing. In the absence of such a petition, this order shall become effective and final
upon the issuance of a Consummating Order.
Any objection or protest filed in this docket before the issuance date of this order is
considered abandoned unless it satisfies the foregoing conditions and is renewed within the
specified protest period.
Any party adversely affected by the Commission's procedural action in this matter may
request: (1) reconsideration of the decision by filing a motion for reconsideration with the Office
of Commission Clerk, within fifteen (15) days of the issuance of this order in the form prescribed
by Rule 25-22.060, Florida Administrative Code; or (2) judicial review by the Florida Supreme
Court in the case of an electric, gas or telephone utility or the First District Court of Appeal in
the case of a water or wastewater utility by filing a notice of appeal with the Office of
Commission Clerk and filing a copy of the notice of appeal and the filing fee with the
appropriate court. This filing must be completed within thirty (30) days after the issuance of this
order, pursuant to Rule 9.110, Florida Rules of Appellate Procedure. The notice of appeal must
be in the form specified in Rule 9.900(a), Florida Rules of Appellate Procedure.

ORDER NO. PSC-2026-0115-PAA-WS 	Schedule No. 1-A
DOCKET NO. 20250094-WS
PAGE 25
GCP PLANTATION LANDINGS, LLC
TEST YEAR ENDED 12/31/2024
SCHEDULE OF WATER RATE BASE
BALANCE 	BALANCE
PER 	COMM. 	PER
DESCRIPTION 	UTILITY ADJUST. 	COMM.
1. UTILITY PLANT IN SERVICE 	$656,570 	($22,163) 	$634,407
2. LAND & LAND RIGHTS 	14,970 	(13,806) 	1,164
3. ACCUMULATED DEPRECIATION 	(431,482) 	85,923 	(345,559)
4. CAPTIAL RECOVERY 	0 	26,881 	26,881
5. ACCUMULATED CAPITAL RECOVERY 	0 	(1,920) 	(1,920)
6. WORKING CAPITAL ALLOWANCE 	$0 	$5,936 	$5,936
WATER RATE BASE 	$240,058 	$80,851 	$320,909
SCHEDULE NO. 1-A
DOCKET NO. 20250094-WS

ORDER NO. PSC-2026-0115-PAA-WS 	Schedule No. 1-B
DOCKET NO. 20250094-WS
PAGE 26
GCP PLANTATION LANDINGS, LLC
TEST YEAR ENDED 12/31/2024
SCHEDULE OF WASTEWATER RATE BASE
BALANCE 	BALANCE
PER 	COMM. 	PER
DESCRIPTION 	UTILITY ADJUST. 	COMM.
1. UTILITY PLANT IN SERVICE 	$732,231 	($51,227) 	$681,004
2. LAND & LAND RIGHTS 	78,192 	(60,514) 	17,678
3. ACCUMULATED DEPRECIATION 	(491,702) 	(4,422) 	(496,124)
4. CAPITAL RECOVERY 	0 	5,557 	5,557
5. ACCUMULATED CAPITAL RECOVERY 	0 	(397) 	(397)
6. WORKING CAPITAL ALLOWANCE 	$0 	$10,742 	$10,742
WASTEWATER RATE BASE 	$318,721 	($100,261) 	$218,460
SCHEDULE NO. 1-B
DOCKET NO. 20250094-WS

ORDER NO. PSC-2026-0115-PAA-WS 	Schedule No. 1-C
DOCKET NO. 20250094-WS
PAGE 27
GCP PLANTATION LANDINGS, LLC
TEST YEAR ENDED 12/31/2024
ADJUSTMENTS TO RATE BASE
WATER WASTEWATER
UTILITY PLANT IN SERVICE
1. 	To reflect auditing adjustments. 	$17,975 	($21,261)
2. 	To reflect Commission adjustments. 	(62,568) 	(22,183)
3. 	To reflect averaging adjustments. 	22,430 	(7,783)
Total 	($22,163) 	($51,227)
LAND & LAND RIGHTS
4 	To reflect auditing adjustments. 	($13,806) 	($60,514)
ACCUMULATED DEPRECIATION
5. 	To reflect auditing adjustments. 	$33,538 	($28,893)
6. 	To reflect Commission adjustments. 	66,477 	16,626
7. 	To reflect the updated depreciation expense associated with plant
retirements recognized outside the test year.
12,991 	3,029
8. 	To reflect averaging adjustments. 	(27,084) 	4,816
Total 	$85,923 	($4,422)
CAPTIAL RECOVERY
9. 	To reflect Commission adjustments. 	$26,881 	$5,557
ACCUMULATED AMORTIZATION OF CAPITAL RECOVERY
10. To reflect averaging adjustments. 	($1,920) 	($397)
WORKING CAPITAL ALLOWANCE
11. To reflect 1/8 of test year O&M expenses. 	$5,936 	$10,742
SCHEDULE NO. 1-C
DOCKET NO. 20250094-WS

ORDER NO. PSC-2026-0115-PAA-WS 	Schedule No. 2
DOCKET NO. 20250094-WS
PAGE 28
BALANCE 	PERCENT
PER 	ADJUST- 	PER 	OF 	WEIGHTED
CAPITAL COMPONENT 	UTILITY 	MENTS 	COMM. 	TOTAL 	COST 	COST
1. 	COMMON EQUITY 	$558,779 	($19,410) 	$539,369 	100.00% 	8.51% 	8.51%
TOTAL CAPITAL 	$558,779 	($19,410) 	$539,369 	100.00% 	8.51%
LOW 	HIGH
7.51% 	9.51%
7.51% 	9.51%
GCP PLANTATION LANDINGS, LLC 	SCHEDULE NO. 2
TEST YEAR ENDED 12/31/2024 	DOCKET NO. 20250094-WS
SCHEDULE OF CAPITAL STRUCTURE
RANGE OF REASONABLENESS
RETURN ON EQUITY
OVERALL RATE OF RETURN

ORDER NO. PSC-2026-0115-PAA-WS 	Schedule No. 3-A
DOCKET NO. 20250094-WS
PAGE 29
TEST 	COMM. 	COMM. 	ADJUST
YEAR PER ADJUST- 	ADJUSTED 	FOR 	REVENUE
UTILITY 	MENTS 	TEST YEAR INCREASE REQUIREMENT
1. TOTAL OPERATING REVENUES 	$65,900 	$3,049 	$68,949 	$39,131 	$108,080
56.75%
OPERATING EXPENSES:
2. 	OPERATION & MAINTENANCE 	$56,230 	($7,724) 	$48,506 	$48,506
3. 	DEPRECIATION (NET) 	24,362 	(1,702) 	22,660 	22,660
4. 	CAPITAL AMORTIZATION 	0 	3,840 	3,840 	3,840
5. 	TAXES OTHER THAN INCOME 	2,966 	1,047 	4,013 	1,761 	5,774
TOTAL OPERATING EXPENSES 	$83,558 	($4,539) 	$79,019 	$1,761 	$80,780
6. OPERATING INCOME / (LOSS) 	($17,658) 	($10,070) 	$27,300
7. WATER RATE BASE 	$240,058 	$80,851 	$320,909 	$320,909
8. RATE OF RETURN 	8.51%
SCHEDULE NO. 3-A
DOCKET NO. 20250094-WS
GCP PLANTATION LANDINGS, LLC
TEST YEAR ENDED 12/31/2024
SCHEDULE OF WATER OPERATING INCOME

ORDER NO. PSC-2026-0115-PAA-WS 	Schedule No. 3-B
DOCKET NO. 20250094-WS
PAGE 30
TEST 	COMM. 	COMM. 	ADJUST
YEAR PER 	ADJUST- 	ADJUSTED 	FOR 	REVENUE
UTILITY 	MENTS 	TEST YEAR INCREASE REQUIREMENT
1. TOTAL OPERATING REVENUES 	$100,535 	$2,740 	$103,275 	$41,642 	$144,917
40.32%
OPERATING EXPENSES:
2. 	OPERATION & MAINTENANCE 	$104,376 	($17,414) 	$86,962 	$86,962
3. 	DEPRECIATION (NET) 	21,411 	7,843 	29,254 	29,254
4. 	CAPITAL AMORTIZATION 	0 	794 	794 	794
5. 	TAXES OTHER THAN INCOME 	4,524 	2,926 	7,450 	1,874 	9,324
TOTAL OPERATING EXPENSES 	$130,311 	($5,852) 	$124,459 	$1,874 	$126,333
6. OPERATING INCOME / (LOSS) 	($29,776) 	($21,184) 	$18,584
7. WASTEWATER RATE BASE 	$318,721 	($100,261) 	$218,460 	$218,460
8. RATE OF RETURN 	8.51%
SCHEDULE NO. 3-B
DOCKET NO. 20250094-WS
GCP PLANTATION LANDINGS, LLC
TEST YEAR ENDED 12/31/2024
SCHEDULE OF WASTEWATER OPERATING INCOME

ORDER NO. PSC-2026-0115-PAA-WS 	Schedule No. 3-C
DOCKET NO. 20250094-WS
PAGE 31
GCP PLANTATION LANDINGS, LLC
TEST YEAR ENDED 12/31/2024
ADJUSTMENTS TO OPERATING INCOME
WATER 	WASTEWATER
OPERATING REVENUES
1. To reflect an auditing adjustment to service revenues. 	$1,192 	$1,403
2. To reflect the appropriate test year service revenues. 	1,857 	1,337
Total 	$3,049 	$2,740
OPERATION AND MAINTENANCE EXPENSE
1. Salaries and Wages - Employees (601 / 701)
a. To reflect auditing adjustments. 	$5,218 	$5,218
b. To reflect reclassification of payroll taxes. 	(343) 	(343)
Subtotal 	$4,875 	$4,875
2. Fuel for Power Production (616 / 716)
To reflect auditing adjustments. 	$256 	$256
3. Chemicals Expense (618 / 718)
a. To reflect auditing adjustments. 	($311) 	$499
b. To reflect EUW adjustment. 	(2,099) 	0
Subtotal 	($2,410) 	$499
4. Materials and Supplies (720)
To reflect an auditing adjustment. 	$0 	($499)
5. Contractual Services - Billing (630 / 730)
To reflect auditing adjustments. 	$204 	$204
6. Contractual Services - Professional (631 / 731)
a. To reflect auditing adjustments. 	($7,263) 	($13,157)
b. To amortize a non-recurring EPA cost. 	(2,922) 	0
c. To reclassify groundskeeping expense. 	0 	(11,700)
Subtotal 	($10,185) 	($24,857)
7. Contractual Services - Accounting (632 / 732)
To reflect O&M Proforma amortized over five years. 	$500 	$500
8. Contractual Services - Testing (635)
a. To reflect an auditing adjustment. 	($484) 	$0
9. Contractual Services - Other (636 / 736)
a. To reflect auditing adjustments. 	($7,150) 	($5,068)
b. To reclass and appropriately allocate groundskeeping expenses. 	5,850 	5,850
Subtotal 	($1,300) 	$782
10. Transportation Expense (650 / 750)
To reflect auditing adjustments. 	($256) 	($256)
11. Rate Case Expense (665 / 765)
To reflect 1/4 rate case expense. 	$1,016 	$1,022
12. Miscellaneous Expense (675 / 775)
To reflect auditing adjustments. 	$60 	$60
TOTAL OPERATION AND MAINTENANCE ADJUSTMENTS 	($7,724) 	($17,414)
SCHEDULE 3-C
DOCKET NO. 20250094-WS

ORDER NO. PSC-2026-0115-PAA-WS 	Schedule No. 3-C
DOCKET NO. 20250094-WS
PAGE 32
DEPRECIATION EXPENSE
1. To reflect auditing adjustments. 	$1,036 	$7,876
2. To reflect Commission adjustments. 	(2,738) 	(33)
Total 	($1,702) 	$7,843
AMORTIZATION EXPENSE
1. To reflect capital recovery expense. 	$3,840 	$794
TAXES OTHER THAN INCOME
1. To reflect auditing adjustments. 	$562 	$2,383
2. To reflect Commission adjustments. 	402 	482
3. To reflect appropriate test year RAF's. 	84 	60
4. To reflect appropriate revenue requirement RAF's. 	1,761 	1,874
Total 	$2,808 	$4,799
TOTAL OPERATING EXPENSE ADJUSTMENTS 	($2,778) 	($3,978)

ORDER NO. PSC-2026-0115-PAA-WS 	Schedule No. 3-D
DOCKET NO. 20250094-WS
PAGE 33
TOTAL 	COMM. TOTAL
PER 	ADJUST- 	PER
ACCT. 	DESCRIPTION 	UTILITY MENT 	COMM.
601 	Salaries and Wages - Employees 	$0 	$4,875 	$4,875
616 	Fuel for Power Production 	0 	256 	256
618 	Chemicals 	12,443 	(2,410) 	10,033
620 	Materials and Supplies 	240 	0 	240
630 	Contractual Services - Billing 	3,298 	204 	3,502
631 	Contractual Services - Professional 	29,725 	(10,185) 	19,540
632 	Contractual Services - Accounting 	0 	500 	500
635 	Contractual Services - Testing 	2,983 	(484) 	2,499
636 	Contractual Services - Other 	7,150 	(1,300) 	5,850
650 	Transportation Expense 	256 	(256) 	0
665 	Rate Case Expense 	0 	1,016 	1,016
670 	Bad Debt Expense 	0 	0 	0
675 	Miscellaneous Expenses 	135 	60 	195
Total O&M Expense 	$56,230 	($7,724) $48,506
Working Capital is 1/8 of O&M Less RCE 	$5,936
GCP PLANTATION LANDINGS, LLC 	SCHEDULE NO. 3-D
TEST YEAR ENDED 12/31/2024 	DOCKET NO. 20250094-WS
ANALYSIS OF WATER O&M EXPENSE

ORDER NO. PSC-2026-0115-PAA-WS 	Schedule No. 3-E
DOCKET NO. 20250094-WS
PAGE 34
TOTAL 	COMM. TOTAL
PER 	ADJUST- 	PER
ACCT. 	DESCRIPTION 	UTILITY MENT 	COMM.
701 	Salaries and Wages - Employees 	$0 	$4,875 	$4,875
711 	Sludge Removal Expense 	18,850 	0 	18,850
716 	Fuel for Power Production 	0 	256 	256
718 	Chemicals 	27,330 	499 	27,829
720 	Materials and Supplies 	1,799 	(499) 	1,300
730 	Contractual Services - Billing 	3,298 	204 	3,502
731 	Contractual Services - Professional 	45,740 	(24,857) 	20,883
732 	Contractual Services - Accounting 	0 	500 	500
736 	Contractual Services - Other 	7,103 	782 	7,885
750 	Transportation Expense 	256 	(256) 	0
765 	Rate Case Expense 	0 	1,022 	1,022
770 	Bad Debt Expense 	0 	0 	0
775 	Miscellaneous Expenses 	0 	60 	60
Total O&M Expense 	$104,376 ($17,414) $86,962
Working Capital is 1/8 of O&M Less RCE 	$10,742
GCP PLANTATION LANDINGS, LLC 	SCHEDULE NO. 3-E
TEST YEAR ENDED 12/31/2024 	DOCKET NO. 20250094-WS
ANALYSIS OF WASTEWATER O&M EXPENSE

ORDER NO. PSC-2026-0115-PAA-WS 	Schedule No. 4-A
DOCKET NO. 20250094-WS
PAGE 35
GCP Plantation Landings, LLC 	SCHEDULE NO. 4-A
TEST YEAR ENDED 12/31/2024
MONTHLY WATER RATES
UTILITY 	COMMISSION 	4 YEAR
CURRENT 	APPROVED 	RATE
RATES 	RATES 	REDUCTION
Residential and General Service
Base Facility Charge by Meter Size
5/8"X3/4" 	$5.83 	$7.08 	$0.07
3/4" 	$8.75 	$10.62 	$0.10
1" 	$14.58 	$17.70 	$0.17
1-1/2" 	$29.15 	$35.40 	$0.34
2" 	$46.64 	$56.64 	$0.54
3" 	$93.28 	$113.28 	$1.08
4" 	$145.75 	$177.00 	$1.68
6" 	$291.50 	$354.00 	$3.36
Charge per 1,000 gallons - Residential and General Service
$2.00 	N/A 	N/A
Charge per 1,000 gallons - Residential Service
0 - 4,000 gallons 	N/A 	$3.55 	$0.03
4,001 - 10,000 gallons 	N/A 	$5.33 	$0.05
Over 10,000 gallons 	N/A 	$6.22 	$0.06
Charge per 1,000 gallons - General Service 	$2.45 	$4.24 	$0.04
Typical Residential 5/8" x 3/4" Meter Bill Comparison
5,000 Gallons 	$15.83 	$26.61
10,000 Gallons 	$25.83 	$53.26
15,000 Gallons 	$35.83 	$84.36
DOCKET NO. 20250094-WS

ORDER NO. PSC-2026-0115-PAA-WS 	Schedule No. 4-B
DOCKET NO. 20250094-WS
PAGE 36
GCP PLANTATION LANDINGS, LLC. 	SCHEDULE NO. 4-B
TEST YEAR ENDED 12/31/2024 	DOCKET NO. 20250094-WS
MONTHLY WASTEWATER RATES
UTILITY'S 	COMMISSION 	4 YEAR
EXISTING 	APPROVED 	RATE
RATES 	RATES 	REDUCTION
Residential
Base Facility Charge - All Meter Sizes 	$11.10 	$13.75 	$0.10
Charge Per 1,000 gallons
6,000 gallon cap 	$3.21 	N/A 	$0.03
Charge Per 1,000 gallons
10,000 gallon cap 	N/A 	$4.55
General Service
Base Facility Charge by Meter Size
5/8" x 3/4" 	$11.10 	$13.75 	$0.10
3/4" 	$16.65 	$20.63 	$0.15
1" 	$27.75 	$34.38 	$0.24
1-1/2" 	$55.50 	$68.75 	$0.48
2" 	$88.80 	$110.00 	$0.78
3" 	$177.60 	$220.00 	$1.55
4" 	$277.50 	$343.75 	$2.42
6" 	$555.00 	$687.50 	$4.85
Charge Per 1,000 gallons
10,000 gallon cap 	N/A 	$5.46
Typical Residential 5/8" x 3/4" Meter Bill Comparison
3,000 Gallons 	$20.73 	$27.40
6,000 Gallons 	$30.36 	$41.05
10,000 Gallons 	$30.36 	$59.25