Table 4-3
Allocation of Depreciation Expenses (Test Year)

Demand
Customer
Meters &
Services
Direct Fire Protection Service
Maximum/Day
Maximum/Hour*
Line No.
Item
Total
Commodity
Source of Supply Plant
1
Reservoir
P12,600
P12,600
Pumping Plant
2
Structures
10,200
P 10,200
3
Elec. pump equipment
11,300
11,300
4
Other pump equipment
4,500
4,500
Water Treatment Plant
5
Structures
11,700
11,700
6
Treatment equipment
89,200
89,200
Transmission & Distribution Plant
7
Structures
1,300
P1,300
8
Distribution storage
30,300
30,300
9
Mains
171,500
120,100
51,400
10
Services
52,100
P 52,100
11
Meters
22,900
22,900
12
Hydrants
13,100
P13,100
General Plant
13
Structures
5,200
200
3,000
800
1,100
100
14
Other
4,800
200
2,800
800
900
100
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15
Total depreciation
expense
P440,700
P13,000
P252,800
P84,600
P77,000
P13,000
*Maximum-hour demand in excess of maximum-day demand