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39 Company: FLORIDA PUBLIC UTIUTIES COMPANY Annual Status Report Analysis of Plant in Service Accounts - revised with updated depreciation rates Depr, Rate Beginning Balance~ Retiremen.ts! Reclass Transfers 301 Org anization 303 Miscellaneous Intangible Plant 374 land - DistribUtion 389 land - General land - Other - Common 2,113, ,108 3,764,495 I 209, ,926 (1.900,000) o 213, ,108 3,974, ,926 This schedule should Identtfy each DISTRIBUTION PLANT 3741 land Rights 375 Structures and Improvements 3761 Mains - Plastic 3762 Mains - Other 378 Meas. and Reg. Sta. Equipment - General 379 Meas. and Reg. Sta. Equipment - City Gate 3801 Services - Plastic 3802 Services - Other 381 Meters 382 Meter Installations 383 House Regulators 384 House Reg. Installa!ions 385 Industrial Meas. and Reg. Sta. Equipment 386 Other Property on Customers Premo 387 Other Equipment TOTAL DISTRIBlJTlON PLANT GENERAL PLANT 390 Structures and Improvements 3911 Office Furniture 3912 Office Equipment 3913 EDP Equipment Software 3921 Accum. Dep. - Transportation - Cars 3922 Accum. Dep. - Transportation - Ught Trucks, vans 3923 Accum. Dep. - Transportation - Heavy Trucks 3924 Accum. Oep. - Transportation - Trailers 393 Stores Equipment rich a separate d 3.30% 12, % 478, % 26,877,402 1,714, % 27,220,081 1,594, % 317,906 16, % 2,040, ,710 22,659,255 1,104,088 2,075,407 52,128 5,824, ,585 3,061, ,179 2,046,866 84, ,699 30,004 70,948, > ;,.. 206, ,140 1,434,541 18, ,142 72, ,317 21, ,159 4, ,091 3,768,561 63, ,619 11,423 I 15,873 (1 - ". _- '23' 562,} )2:1;019) 12, ,088 28,491,231 28,731, ,342 2,064,228 23,698,246 2,105,761 5,977,980 3,281,708.2,126, ,656 49,117 1,450, ,359 65, , , ,653 3,926,129 60,619 11,423 Page 13
40 Annual Status Report Analysis of Plant in Service Accounts - revised with updated depreciation rates Company: FLORIDA PUBLIC UTILITIES COMPANY ~""v",u.lr31, 2009 PafJIl2 of 2 "'::;::,':,",':::::,':,',':::,.:::::,::::::/:) Ar:cl, Ac.count Oapr. Beginning Ending No. Description Rate Balance Addttions Retirements Reclass. Adjustments Transfers Balance" (ContinuDd) 394 Tools, Shop, and Garage Equipment 7.20% 320,259 :'",' - 7 ',802 (11.231)."., 13:.t3{ , Laboratory Equipment 5.00% Power Operated EqUipment 6,80% 372,549 65,031 (38,232) , Communication EqUipment 9.20% 369,215 2,925 (10,644) " > 3541 ' - I 398 Miscellaneous Equipment 6,00% 214,445 ":":"('\';'1'; 566, (3,121) ; : (13:131) i " "': 18~8221 ' SUBTOTAL 11,867, ,063 (205,862) - 151,453 ( , Other Tangible Property 20.00% TOTAL General Plant 11,867, ,063 (205, ,453 ( , TOTAL (Accounts 101 and 106) 108,358,404 5,674,203 (578,865 0 (1,: (26,933) 111,678,263 TOTAL GAS PLANT IN SERVICE 108,358,404 5,674,203 (578,865 (1,748, , ,678,263 ' ' 365,037 i Cepital Recovery Schedules: NONE Total Account 101" 108,358,404 5,674,203 (578,865 - (1,748,547 (26,933) 111,678,263 Amortizable Assets: 114 Acquisition Adjustment 1,816,579 33,461, ,277, Other Utility Plant 6,009, ,723 (283,597) - 14,417 6,123,480 Other - Common Total utility Plant 116,184,920 39,518,009 (862,462 - (1,748,547) (12,516) 153,079,405 Note: " The total ending balances must agree to acct. 101, Plant 1n ServIce, LIne 3, Page 12, Column C Page 14
41 Annual Status Report Analysis of Entries in Accumulated Depreciation & Amortization Company: FLORIDA PUBLIC UTILITIES COMPANY December 31, 2009 M ",,.".".,.,.,.,.".,.".,.,.,., ".~, ~~~, 1?f}>,/: Acct. Account Beginning Gross Cost of Ending No. Oescr1ptlon Balance" Accruals Reclass. Retirements Salvage Removal Adjustmts Transfers Balance- Amortizable General PlantAssets: 301 Organization Intangible Plant Misc. Intangible Plant 110,702 7, , Liquefied Petroleum Gas Equipment Thls schedule should identify each account/subaccount for which a separate depreciation rate has been approved by the FPSC. DISTRIBUTION PLANT 374 Land - Distribution Land Rights (7,260) (6,350) 375 Structures and Improvements 266,064 14, , Mains - Plastic 5,160, ,045 - (101,042) - (4,572) - - 5,758, Mains - Other 14,775, ,345 - (83,887) 2,116 (25,960) ,422, Meas. and Reg. Sta. Equipment - General 100,009 11, (190) , Meas. and Reg. Sta. Equipment - City Gate 534,375' 74,665 - (651) , Services - Plastic 5,943, ,463 - (65,097) - (29,403) - 6,615, Services - Other 1,855, ,784 - (21,774) - (84,242) - - 1,945, Meters 2,269, ,092 (47,969) (5,429) 2,412, Meter Installations 829,764 95,658 - (7,830) - (923) , House Regulators 793,999 71,805 - (4,792) , House Reg. Installations 300,928 30,733 - (1,869) (58) 329, Industrial Meas. and Reg. Sta. Equipment 14,147 2, (62) , Other Property on Customers Premo Other Equipment 124,704 32,652 - (38,092) , Land - General TOTAL DISTRIBUnON PLANT 32,960,427 2,953,539 - (373,003 3,052 (145,352) - (5,429 35,393,234 GENERAL PLANT 390 Structures and Improvements 360,249 36,819 - (2,000) (56) , Office Furniture 33,515 5,607 - (783) , Office Equipment 35,235 5,245 - (7,384) , EDP Equipment ,717 - (84,293) - - (3,091) (4,392) (1,693) Software 144,180 61,330 - (7,006) - - 3, , Accum. Dep. - Transportation - Cars 15,444 14, , ,451 44, Accum. Dep. - Trans. - Light Trucks, vans 1,033, ,069 - (41,168) 98, (7,232) 1,399, Accum. Dep. - Trans. - Heavy Trucks Accum. Dep. - Transportation - Trailers 32,265 3, , Stores Equipment 9, ,710 Page 15
42 Annual Status Report Analysis of Entries in Accumulated Depreciation & Amortization Company: FLORIDA PUBLIC UTILITIES COMPANY 1().._~~~,,_... :: ~1, 2009 Pa!l~2... of.2. F"""'" Acet. Account Beginning Gross Cost of Ending No. O.scriptlon Balance" Accruals Reclass. Reti(ements Salvage Removal Adjustmts Transfers Balance (Continued) 394 Tools, Shop, and Garage Equipment 173,838 22,402 - (11,231 ) , Laboratory Equipment Power Operated Equipment 157,237 25,269 - (38,232) - (128) , Communication Equipment 109; ,397 - (10,644) , Miscellaneous Equipment 26, (3, ,829 SUBTOTAL 2,148, ,351 - (205, ,477 (184 - (35 2,650, Other Tangible Property TOTAL General Plant 2, (205, ,477 (184 - (35 2,650,111 Rectassification for SFAS no COR (4,199,795) (931,465) (5,131,260) Subtotal 31,019,698 3,567,150 (931,465 (578, ,529 (145,536) - (5,464 33, 030,047 COMMON PLANT 389 Land - General c Structures and Improvements 538,471 62, , Office Furniture 14,546 1,998 - (542) , Office Equipment 46,914 9, , EDP Equipment 222,911 90,734 - (215,084) , , Software 1,507, ,112 - (17,975) ,699, Accum. Oep. - Transportation - Cars 43,983 9,047 - (18,148) (11,451) 24, Accum. Dep. - Transportation - Trucks 44,864 10,092 - (31,848) 5, , Communication Equipment (14,690) 10, (4,580). 398 Miscellaneous Equipment 1,731 2, , Miscellaneous Assets 14,243 3, ,989 Subtotal 2,420, ,047 0 '. (283,597 6, ,437 2,571,551 Grand Total 33,440,061 3,977;1971 (931,465)! ( )1 110,830 (145,536)1-1 12, ,601,598 Note: The subtotal of ending balances must Zlg~e to Line 17, Page 12. Column C. - i Page 16 I i I
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