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,;;' .. Crowe Horvath. <br /> Mr. Steven Bocian Page 17 <br /> December 2, 2014 <br /> Pleasanton Garbage Service,Inc. <br /> Rate Model with Crowe Adjustments <br /> Calendar Years 2014 and 2015 <br /> PGS Crowe <br /> CY 2014 CY 2015 CY 2015 <br /> Estimated Projected Projected I Adjustment <br /> Revenue <br /> Sendcebillings $22,522,544 $24,532,616 $24,532,616 $ - <br /> Other $ 308,645 $ 358,460 $ 358,460 $ - <br /> Total revenue $22,831,189 $24,891,076 $24,891,076 $ - <br /> Expense <br /> ROE Incentive Expenses <br /> Salaries &Wages $ 5,272,601 $ 5,528,262 $ 5,528,262 $ - <br /> Dump/Tip/Diversion $ 833,152 $ 805,002 '$ 800,963 $ (4,039) <br /> Haul, Cleanup, Grinding, Process $ 1,782,116 $ 1,835,579 $ 1,835,579 $ - <br /> Insurance $ 623,410 $ 706,425 $ 688,959 $ (17,466) <br /> Depreciation $ 903,237 $ 903,357 $ 933,676 $ 30,319 <br /> Repairs & Maintenance $ 2,886,945 $ 2,973,272 $ 2,973,272 $ - <br /> Interest Expense $ 77,755 $ 69,916 $ 69,916 $ - <br /> Employee Benefits $ 1,858,578 $ 1,955,746 '$ 1,937,035 $ (18,711) <br /> Postage&Office Expense $ 270,781 $ 278,904 $ 278,904 $ - <br /> Fuel&Oil $ 860,046 $ 885,847 $ 885,847 $ - <br /> Legal&Accounting $ 453,637 $ 467,246 $ 467,246 $ - <br /> Taxes &Licenses $ 621,930 $ 647,508 $ 647,508 $ - <br /> Land Use $ 194,794 $ 200,638 $ 200,638 $ - <br /> Other Expense $ 602,002 $ 620,062 $ 620,062 $ - <br /> Retum on Equity(ROE) $ 1,416,785 $ - $ 1,459,289 $ (535,760) <br /> Operating Ratio(OR=90%) $ - $ 1,995,049' <br /> Cost Reimbursement Expenses $ - <br /> Landfill Closure&Maintenance Expenses $ 143,296 $ 147,595 $ 147,595 $ - <br /> RecyclingSubsidy-CARI $ 1,538,967 $ 1,671,101 $ 1,665,452 $ (5,649) <br /> Regulatory Costs (Dump Cost> $9.00/Ton) $ 2,213,211 $ 2,469,397 $ 2,454,527 $ (14,870) <br /> Trans. Stn. Compliance-Interest Expense $ 27,322 $ 21,862 $ 21,862 $ - <br /> Trans. Stn. Expansion-Interest Expense $ 15,624 $ 12,504 $ 12,504 $ - <br /> YTD FY 03/09 Recoverable Deficit $ 848,231 $ 848,231 $ 848,231 $ - <br /> Recoverable Post 3/31/09 Deficit $ - $ 673,013 $ 673,013 <br /> City Franchise Fee $ 478,458 $ 517,511 $ 506,671 $ (10,840) <br /> City Consultant Cost $ - $ - $ 35,000 $ 35,000 <br /> Total $23,922,878 $26,234,027 $25,692,011 $ (542,016) <br /> PGS Requested Crowe <br /> Requested and Recommended Rate Adjustment CY 2015 I 5.47% 3.26% <br /> Annual Revenue Shortfall I $ 800,935 <br />