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City of Pleasanton <br />2025 Water Rate Study <br /> <br />Water Resources Economics <br />60 <br />3.8 COST-OF-SERVICE BY CUSTOMER CLASS <br />The final step in the cost-of-service analysis is to determine the cost to serve each customer class based on the cost components, which is <br />shown in Table 3-14. The unit cost by cost component (Table 3-13) is multiplied by the units of service for each customer class to determine the <br />cost to serve each class. Note that the total cost-of-service is equal to the total rate revenue requirement for FY 2025 (Table 3-1). <br /> <br />Table 3-14: Cost-of-Service Allocation by Cost Component and Customer Class <br />Line Customer Class Meter Customer Water <br />Supply Delivery Conser- <br />vation <br />Rev. <br />Offset Total <br />1 Single Family $569,319 $802,897 $13,010,708 $6,761,993 $153,798 ($262,465) $21,036,249 <br />2 Multi-Family $59,668 $18,540 $2,651,659 $865,623 $31,345 ($53,492) $3,573,343 <br />3 Commercial/Industrial $98,208 $34,812 $2,759,919 $1,006,435 $32,625 ($55,676) $3,876,323 <br />4 Potable Irrigation $77,224 $31,196 $4,876,144 $3,577,293 $57,640 ($98,367) $8,521,130 <br />5 Total $804,419 $887,445 $23,298,430 $12,211,343 $275,407 ($470,000) $37,007,044 <br /> <br /> <br /> <br />