Florida Public Service Commission native order document 00734-2024

FILED 2/16/2024
DOCUMENT NO. 00734-2024
FPSC - COMMISSION CLERK
BEFORE THE FLORIDA PUBLIC SERVICE COMMISSION
In re: Application for transfer of water and
wastewater facilities of Tymber Creek Utilities,
Inc ., water Certificate No. 303-W, and
wastewater Certificate No. 252-S to CSWR-
Florida Utility Operating Company, LLC, in
Volusia Count .
DOCKET NO. 20220064-WS
ORDER NO. PSC-2023-0305A-PAA-WS
ISSUED: February 16 , 2024
AMENDATORY ORDER
BY THE COMMISSION:
On October 13 , 2023, we issued ORDER NO. PSC-2023-0305-PAA-WS establishing net
book value, denying an acquisition adjustment, revising miscellaneous service charges, granting
a motion to dismiss, transferring Certificate Nos. 303-W and 252-S from Tymber Creek Utilities
(Tymber Creek) to CSWR-Florida Utility Operating Company (CSWR-Tymber Creek), and
continuing existing rates and charges. However, due to a scrivener' s error, several calculations
and references in the order are not correct. Therefore, ORDER NO. PSC-2023-0305-PAA-WS is
amended in the following respects:
Accumulated Depreciation (p. 11 , third and fourth sentences):
As a result, the accumulated depreciation balance shall be decreased by $46,106 for water
and $81,563 for wastewater, as of February 28, 2022. Accordingly, total accumulated
depreciation balances shall be $216,349 for water and $722,515 for wastewater, as of
February 28, 2022.
Net Book Value (p. 11, second sentence):
Based on the adjustments described above, the NBV shall be $71,050 for water and
$164,959 for wastewater, as of February 28, 2022.
Conclusion (p. 11 , first sentence):
Based on the above, the NBV shall be $71,050 for water and $164,949 for wastewater, as
of February 28, 2022, for transfer purposes.
Acquisition Adjustment (p. 12, second paragraph, second and third sentences):
As discussed in Section III, supra, we approved a combined NBV for the two systems of
$235,999. This would result in a positive acquisition adjustment of $764,001.
Anticipated Cost Efficiencies (p. 14, second paragraph, second sentence):
However, with a requested acquisition adjustment of $764,00 l , the requested amount is
over three times greater than the Utility's current NBV of $235,999.

ORDER NO. PSC-2023-0305A-PAA-WS
DOCKET NO. 20220064-WS
PAGE2
Schedule No. 1 (p. 24-29):
Schedule No. 1 is amended as italicized in the attachments to this order.
Based on the foregoi ng , it is
ORDERED by the Florida Public Service Commission that ORDER NO. PSC-2023-
0305-PAA-WS is hereby amended to reflect the corrections detailed herein. It is further
ORDERED 	that ORDER NO. 	PSC-2023 -0305-PAA-WS 	is reaffirmed in all 	other
respects.
MRT
By ORDER of the Florida Public Service Commission this 16th day of February, 2024.
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.

ORDER NO . PSC-2023-0305A-PAA-WS
DOCKET NO. 20220064-WS
P AGE3
Schedule No. 1
Page I of 6
CSWR-Florida Utility Operating Company, LLC
Tymber Creek Utilities, Inc.
Description
Utility Plant in Service
Land & Land Rights
Schedule of Water Net Book Value as of
February 28, 2022
Balance
Per U tility
2/28/22 	Adju s tments
$335,032 	($48,765)
1,131
Accumulated Depreciation 	(262,455) 	46,106
CIAC 	(155,893) 	2,510
Amortization of CIAC 	155,893 	(2,510)
Total 	$73,708 	($2.658)
C ommi ssion-
A1rnroved
2/28/22
A 	$286,268
I, 131
B 	(216,349)
C 	(153 ,383)
D 	153,383
$. 7l. Qj_Q

ORDER NO. PSC-2023-0305A-P AA-WS
DOCKET NO. 20220064-WS
Schedule No. 1
Pa ge 2 of 6
PAGE4
CSWR-Florida Utility Operating Company, LLC
Tymber Creek Utilities, Inc.
Schedule of Wastewater Net Book Value as of
February 28 , 2022
Balance
Per Utility
Description 	2/28/ 22 	Ad ju stments
Utility Plant in Service 	$1,037,526 	($154,586)
Land & Land Rights 	4,524
Accumulated Depreciation 	(804,078) 	81,563
CIAC 	(380,306)
Amortization of CIAC 	380.306 	--
Total 	$237,972 	{S73.023)
Commission-
A 1rnr oved
2/28/22
A 	$882,940
4,524
B 	(722,515)
C 	(380,306)
D 	380,306
$.16.1.. 91.2

ORDER NO. PSC-2023-0305A-PAA-WS
DOCKET NO. 20220064-WS
Schedule No. 1
Page 3 of 6
PAGES
Expla nation
A. UPIS
CSWR-Florida Utility Operating Company, LLC
Tymber Creek Utilities, Inc.
Explanation of Adjustments to Water Net Book Value as of
February 28, 2022
To reflect the appropriate balance.
B. Accumulated Depreciation
To reflect the appropriate balance.
C. CIAC
To reflect the appropriate balance.
D. Accumulated Amortization of CIAC
To reflect the appropriate balance.
Total Adjustments to Water Net Book Value as of February 28, 2022
Amount
($48,765)
46,106
2,510
(2,510)
($ 2.658)

ORDER NO. PSC-2023-0305A-PAA-WS
DOCKET NO. 20220064-WS
Schedule No. 1
Page 4 of 6
PAG E6
CSWR-Florida Utility Operating Company, LLC
Tymber Creek Utilities, Inc.
Explanation of Adjustments to Wastewater Net Book Value as of
February 28, 2022
Ex plan at ion 	Amount
A. UPIS
To reflect the appropriate balance. 	($154,586)
B. Accumulated Depreciation
To reflect the app ropriate balance. 	81,563
Total Adjustments to Wastewater Net Book VaJue as of February 28, 2022 	($73,023)

ORDER NO. PSC-2023-0305A-P AA-WS
DOCKET NO. 20220064-WS
Schedule No. I
Page 5 of 6
P AGE?
Account
No.
301
304
309
310
311
331
333
334
335
340
341
345
348
CSWR-Florida Utility Operating Company, LLC
Tymber Creek Utilities, Inc.
Schedule of Commission-Approved Water Account Balances as of
February 28, 2022
Accumulated
Description 	UPIS 	De preciation
Organization 	$36 	($33)
Structures & Improvements 	179 	(164)
Supply Mai ns 	25,211 	(11,801)
Power Generation Equipment 	15,165 	(15,098)
Pumping Equipment 	3,742 	(373)
Transmission and Distribution Mains 	179,98 1 	(150,039)
Services 	11,160 	(10,853)
Meters and Meter Installations 	22,868 	(4,703)
Hydrants 	9, 185 	(8,220)
Office Furniture and Equipment 	9,325 	(9,325)
Transportation Equipment 	7,812 	(4,669)
Power Operated Equipment 	373 	(373)
Other Tangible Plant 	1.230 	(697)
Total 	$286,268 	($2.L ~' .U.21

ORDER NO. PSC-2023-0305A-P AA-WS
DOCKET NO. 20220064-WS
PAGE8
CSWR-Florida Utility Operating Company, LLC
Tymber Creek Utilities, Inc.
Schedule No. 1
Page 6 of 6
Schedule of Commission-Approved Wastewater Account Balances as of
February 28, 2022
Acco unt 	Acc umul ated
No. 	Description 	UP IS 	De pr eciation
354 	Structures & Improvements 	$157,112 	($ 1 24, 123)
360 	Collection Sewers - Force 	12,55 1 	(5,859)
361 	Collection Sewers - Gravity 	273,086 	(235,170)
363 	Services to Customers 	43.346 	(39,822)
364 	Flow Measuring Devices 	31,553 	(31,553)
370 	Receiving Wells 	83 ,227 	(11,544)
380 	Treatment and Disposal Equipment 	252,642 	(252,642)
382 	Outfall Sewer Lines 	10 ,827 	(8,478)
389 	Other Plant and Misc. Equipment 	5,725 	(3,526)
390 	Office Furniture and Equipment 	6,935 	(6,93 5)
391 	Transportation Equipment 	2,817 	(1, 1 74)
395 	Power Operated Equipment 	3,120 	(1,689)
Total 	$882,940 	($. 72.2., S. i S.l