for the year ended december 31, 2014puc.nh.gov/water-sewer/annual reports/2014/bedford waste...
TRANSCRIPT
State of New Hampshire
Public Utilities Commission
Concord
Sewer Utilities
ANNUAL REPORTOF
Bedford Waste Services, Corp(Exact Legal Name of Respondent)
(If name was changed during the year, show previous name and date of change)
n/a
FOR THE YEAR ENDED DECEMBER 31, 2014
Officer or other person to whom correspondence should beaddressed regarding this report:
Name:Title:Address:Telephone #:
Stephen P. St. CyrManagerP.O. Box 2400, Biddeford, Me. 04005(207) 423-0215
TABL1 OF CONTENTSSewer Utility
Schedule # Title of Schedule Page
General Corporate Information Schedule
A-i General Instructions IA-2 Identity ofRespondent 3A-3 Oath 4A-4 List of Officers and Directors 5A-S Shareholders and Voting Powers 6A-6 List of Towns Served 7A-7 Payments to Individuals 7A-S Management Fees and Expenses 8A-9 Affiliation of Officers and Directors 9A-Il Business Transactions with Related Parties tOA- 12 Important Changes During the Year 12
Financial Schedules
F-i Balance Sheet 15F-2 Income Statement 17F-3 Statement of Retained Earnings (Acct 215) ISF4 Statement ofProprietary Capital (Acct 218) 18F-S Statement of Changes in Financial Position 19F-6 Utility Plant (Accts 101 ->105) & Accumulated Depreciation (Acct 108) . .. 21F-7 Utility Plant Acquisition Adjustments (Accts 114-I 15) 21F-8 Utility Plant In Service (Accts 101 & 104) 22F-b Construction Work In Progress (Aect 105) 23F-I I Accumulated Depreciation & Amortization of Utility Plant In Service (Acet
108) 24F-12 Annual Depreciation Charge 25P.31 Equity Capital (Accts 201 & 204) 26F-35 Long Term Debt (Acct 223 & 224) 26F-36 Notes Payable Acct 232) 27F-38 Accrued and Prepaid Taxes (Accts 236 & 162) 28F-46 Contribution In Aid to Construction [CIAC] (Acct 271) 30F-46. I Accumulated Amortization of CLkC (Acct 272) 30F-46.2 Additions to CIAC from Main Extension Charges and Customer Connection
Charges 31F-46.3 Additions to CIAC received from AM Developers or Contractors Agreements 31
Schedule #
TABLE OP CONTENTS (cont’J)
Title of Schedule
Financial Schedules (cont’d)
Sewer Utikty
Page
F-47 Operating Revenues (Acct 400) 32F-48 Operating Expenses (Acct 401) 33F-49 Amortization of Utility P1at Acq Adj (Acct 406) & Amortization Expense -
Other (Acct 407) 34F-50 Taxes Charged During Year (Accts 408 & 409) 35F-56 Reconciliation ofReported Net Income with Taxable Income for Federal
Income Taxes 36F-57 Donations and Gifts 37F-58 Distribution of Salaries and Wages 38
Statis&ai Schedules
Revenue By RatesSewerage Treatment FacilitiesLift StationsTanks, Standpipes, ReservoirsActive Services, Measured and Flat RatesNumber and Type of CustomersCollection Sewers - Force & Gravity
39404142424243
S-i5-4S-6S-7S-sS-9S- 10
U
Annual Report of________________________________ Year ended December 31,
______
A-I GENERAL INSTRUCTIONS
I This Annual Report form is for the use of sewer companies operating in the State of NewHampshire.
2. This form shall be tiled with the New Hampshire Public Utilities Commission, 8 Old SuncookRoad, Concord, NH 03301-7139, on or before March 31 of each year, according to therequirements of New Hampshire RSA 374:13, Form ofAccounts and Records.
3. The word ‘Respondent,” whenever used in this report, means the person, firm, associationor corporation on whose behalf the report is filed.
4. The report should be typed, legible arid in permanent form. A computer facsimile report, ora 3 1/2” floppy disk (using QuattroPro [preferred], Lotus, or Excel) and one hard copy (ifsubmitted on standard 8 1I2 x ii” paper), will be accepted, All dollar amounts should bereported to the nearest whole dollar
5. Unless otherwise indicate4, the information required in the Annual Report shall be taken fromthe accounts and other records prescribed in PART Puc 1709. The definitions, instructions,accounting terms and phrases contained therein shall be interpreted according to PART Puc1709, Unform System ofAccounts for Sewer UtilEtes, as prescribed by this Commission,shall apply to this report whenever applicable.
6. Instructions should be carefully observed and each question should be answered fi.ilJy andaccurately whether or not it has been answered in a previous Annual Report. If the word“No, or ‘None” truly and completely states the fact, it should be used to answer anyparticular inquiry or any portion thereof If any schedule or inquiry is inapplicable to theRespondent, the words “Not Applicable’ or ‘nJa should be used.
7. Entries of a contrary, or opposite chaiacter (such as decreases reported in a column providingfor both increases and decreases) should be enclosed in parentheses “( ).“
8. Whenever schedules call for comparisons of figures of a previous year, the figures reportedmust be based on those shown by the Annual Report of the previous year, or an appropriatenarrative explanation given and submitted as an attachment to the Annual Report.
9. Attachments and additional schedules inserted for further explanation of accounts orschedules should be made on durable paper conforming to this form in size and width ofmargin. The inserts should be securely bound in the report. Inserts should bear the name ofthe Respondent, the applicable year of the report, the schedule numbers, and titles of theschedules to which they pertain.
1
Annual Report of_______________________________ Year ended December 31,
______
A-i GENERAL INSTRUCTIONS (cont’d)
10. If the Respondent makes a report for a period less than a calendar year, or other than thenormal calendar year (January through December)i, the beginning and the end ofthe periodcovered must be clearly stated on the front cover and throughout the report where theyear or period is required to be stated.
11. Whenever schedules request ‘Current Year End Balances” and “Previous Year EndBalances” the figures reported are based on fiscal year end general ledger accountbalances.
12. Increases of greater than 10%, in Operation and Maintenance only, from the precedingyear are to be explained in a letter.
13. The following is an explanation of th symbols used on the enclosed schedules:
a, “>“ means “through.” Example; Accounts 101 -> 105.b. “-“ means “minus.” Example; Accounts 108410.c. “+“ means “plus.” Example; Accounts 281+282.
2
Annual Report of Bedford Waste Services Corp. Year Ended December 31, 2014Sewer Utility
A-2 IDENTITY OF RESPONDENT1 Give the exact name under which the utility does business: Bedford Waste Services Corp.
2 Full name of any other utility acquired during the year and date of acquisition: None
3 Location of principal office: Bedford, N. H.
4 State whether the utility is a corporation, joint stock association, a firm or partnership, or an individual: Corporation
5 If a corporation or association, give date of incorporation, State under whose laws incorporated, and whether incorporated under special
act or general law: June 23, 1994-N. H.6 If incorporated under special act, given chapter and session date: N/A
7 Give date when company was originally organized and date of any reorganization: June 23, 1994
8 Name and addresses of principal office of any corporations, trusts or association owning, controlling or operating respondent: N/A
9 Name and addresses of principal office of any corporation, trusts or association owned, controlled or operated by the respondent: N/A
10 Date when respondent first began to operate as a utility*: April 1, 1995
11 If the respondent is engaged in any business not related to utility operation, give particulars: N/A
12 If the status of the respondent has changed during the year in respect to any of the statements made above, give particulars: N/A
13 If the utility is a foreign corporation which operated in New Hampshire prior to June 1, 1911, give date on which permission was granted tooperate under N. H. RSA 374:25, Exceptions and N. H. RSA 374:26 Permission. N/A
*lf engaged in operations of utilities of more than one type, give dates for each.
3
Annual Renort of Redford Waste Servires Corn Year Ended December 31, 2014
A-3 OATH
ANNUAL REPORTof
Sewer Utility
State of New Hampshire.County of Hillsborough
Bedford Waste Services Corp.
TO THESTATE OF NEW HAMPSHIRE
PUBLIC UTILITIES COMMISSIONFor the year ended December 31,
2014
I, the undersigned, Stephen P. St. Cyr ofthe Bedford Waste Services Corp. on our oath do severally say that the foregoing report hasbeen prepared, under our direction, from the original books, papers and records of said utility, thatwe carefully examined the same, and declare the same to be a complete and correct statement ofthe business and affairs of said utility, in respect to each and every matter and thing therein set forthto the best of our knowledge, information and belief, and that the accounts and figures contained inthe foregoing report embraces all of the financial operations of said utility during the period for whichsaid report is made.
Subscribed and sworn to before me this
cCday of Mc’cc -oiS
*81 ROY
PIT0S1Wfl42o18
_s4_. Manager
4
Ann
ual
Reo
ort
ofB
edfo
rdW
aste
Ser
vic
esC
orp
.Y
ear
En
ded
Dec
ember
31.
2014
Sew
erU
tility
A-4
LIS
TO
FO
FF
ICE
RS
*lnc
lude
sco
mpe
nsat
ion
rece
ived
from
all
sou
rces
exce
ptdi
rect
ors
fee.
Lin
eT
itle
of
No.
Off
icer
Nam
eR
esid
ence
Com
pen
sati
on*
1P
resi
den
tR
ober
tS.
LaM
onta
gne
Bed
ford
N.
H.
$2 3 4 5 6 7 8 9 10
LIS
TO
FD
IRE
CT
OR
S
No.
ofL
ine
rlee
tings
Ann
ual
No.
Nam
eR
esid
ence
Len
gth
of
Ter
mT
erm
Ex
pir
esA
tten
ded
Fee
s11
Rob
ert
S.
LaM
onta
gne
sam
eas
abo
ve
N/A
N/A
0$
12 13 14 15 16 17 18 19 20 21 22 23 24T
otal
0$
25L
ist
Dir
ecto
rsF
eepe
rm
eeti
ng$
*In
clud
esco
mpe
nsat
ion
rece
ived
from
all
sourc
esex
cept
dire
ctor
sfe
es.
Ann
ual
ReD
ort
ofB
edfo
rdW
aste
Ser
vice
sC
orD
.Y
ear
End
edD
ecem
ber
31.
2014
Sew
erU
tility
A-5
SH
AR
EH
OL
DE
RA
ND
VO
TIN
GP
OW
ER
S
Lin
eN
o. 1In
dica
teto
tal
ofvo
ting
pow
erof
secu
rity
hold
ers
atd
ose
ofy
ear
10V
otes
:
2In
dica
teto
tal
num
ber
ofsh
areh
olde
rsof
reco
rdat
clos
eof
year
acco
rdin
gto
clas
ses
ofst
ock:
3P
refe
rred
04
Com
mon
15
Indi
cate
the
tota
lnu
mbe
rof
vote
sca
stat
the
late
stge
nera
lm
eeti
ng:
N/A
6G
ive
date
and
plac
eof
such
mee
ting
:N
/A
7G
ive
the
follo
win
gin
form
atio
nco
ncer
ning
the
ten
secu
rity
hold
ers
havi
ngth
ehi
ghes
tvo
ting
pow
ers
inth
eco
rpor
atio
n,th
eof
fice
rs,
dire
ctor
san
dea
chho
lder
ofon
epe
rcen
tor
mor
eof
the
votin
gst
ock:
(Sec
tion
7,C
hapt
er18
2,L
aws
of19
33)
No.
ofN
umbe
rof
Sha
res
Ow
ned
Nam
eA
ddre
ssV
otes
Com
mon
Pre
ferr
ed8 9
Rob
ert
S.L
aMon
tagn
eB
edfo
rd,
N.H
.10
100
10 11 12 13 14 15 16 17 18 19 20
Annual Report of Bedford Waste Services Corp. Year Ended December 31, 2014Sewer Utility
A-6 LIST OF TOWNS SERVED
List by operating divisions the towns served directly, indicating those in which franchise is for limited area by an asterisk () aftername. Give population of the area and the number of customers.
Line Population Numberof Line Population NumberofNo. Town of Area Customers No. Town of Area Customers
Sub Totals Forward: 21203 781 Bedford 21,203 78 162 173 184 195 206 217 228 239 2410 2511 2612 2713 2814 2915 Sub Totals Forward: 21,203 78 30 Total 21,203 78
A-7 PAYMENTS TO INDIVIDUALSList names of all individuals, partnerships, or corporations to whom payments totaling $10,000 or more for services rendered were made or accruedduring the year, and the amount paid or accrued to each. Where payments or accruals to the individual members of a partnership or firm togethertotal $10,000 or more, list each individual and the amount paid or due each.
LineNo. Name Address Amount
2 AAA Pump Service, Inc. Manchester N. H. 19,20334567891011121314151617181920 Total $ 19 203
7
An
nu
al
Report
of
Bedfo
rdW
aste
Serv
ices
Co
rp.
Year
En
ded
Decem
ber
31,
2014
Sew
erU
tility
A-8
MA
NA
GE
ME
NT
FE
ES
AN
DE
XP
EN
SE
S
List
all
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dual
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soci
atio
nsco
rpor
atio
nsor
conc
erns
with
who
mth
eco
mpa
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asan
yco
ntra
ctor
agre
emen
tco
veri
ngm
anag
emen
tor
supe
rvis
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chas
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unti
ng,
fina
ncin
g,en
gine
erin
g,co
nstr
uctio
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rcha
sing
oper
atio
n,et
c.,
and
show
the
tota
lam
ojnt
paid
toea
chfo
rth
eye
arD
esig
nate
byas
teri
sk()
thos
eo
rgan
ize
tiorts
whi
char
eA
ffili
ates
asde
fine
din
Ch
aper
182,
Sec
tion
1,L
aws
of19
33.
Am
ou
nt
Paid
Dis
trib
utio
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Accru
als
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Pay
ments
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Accru
ed
Date
of
Date
of
Chara
cte
rof
for
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To
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ed
To
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ting
To
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er
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eN
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eC
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tract
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pir
ati
on
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ices
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ss
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ital
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pen
se
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(b)
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(d)
(e)
(f)
(g)
(h)
(i)
1S
tC
yr&
Associa
tes
1/1
/20
14
1213
1/20
14M
anag
emen
t$
6,7
17
$6,
717
2A
AA
Pum
pS
ervi
ces
1/1
/2014
12/3
1/2
01
4O
per.
&M
ain
t1
9,2
03
17,9
32
1,2
71
3 4 5 6 7 8 9 10 11T
ota
ls$
25,9
20
$1
7,9
32
$7,9
88
$
Hav
eco
pies
ofal
lco
ntra
cts
orag
mer
rien
tsbe
enfi
led
with
the
com
mis
sion
?N
IA
Deta
ilof
Dis
trib
uted
Char
ges
toO
pera
ting
Expenses
(Co
lum
nh
)
Lin
e
No.
Co
ntr
acti
Ag
reem
en
tN
am
eA
cco
un
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o.
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un
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itle
Am
ou
nt
12S
t.C
yr
&A
ssocia
tes
73
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ontr
acte
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ices
$6,7
17
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AA
Pum
pS
erv
ices
73
0C
ontr
acte
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erv
ices
1,2
71
14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30T
ota
l$
7,9
88
8
An
nu
alR
énort
of
Bed
ford
Was
teS
erv
ices
Coro
.Y
ear
Ended
Dec
emb
er31
.20
14S
ewer
Util
ity
A-9
BU
SIN
ES
SC
ON
TR
AC
TS
WIT
HO
FF
ICE
RS
,D
IRE
CT
OR
SA
ND
AFF
ILIA
TE
S
List
all
cont
ract
s,ag
reem
ents
,or
othe
rbu
sine
ssag
reem
ents
*en
tere
din
todu
ring
the
cale
ndar
year
(oth
erth
anco
mpe
nsat
ion
rela
ted
topo
sitio
nw
ithR
espo
nden
ts)
betw
een
the
Res
pond
ent
and
offi
cer
and
dire
ctor
liste
don
Sch
edul
eA
-3,
Oat
h.In
addi
tion,
prov
ide
the
sam
ein
form
atio
nw
ithre
spec
tto
prof
essi
onal
serv
ices
for
each
firm
part
ners
hip,
oror
gani
zati
onw
ithw
hich
the
offi
cer
and
dire
ctor
isaf
filia
ted.
Lin
eN
o.N
ame
ofO
ffic
er,
Dir
ecto
ror
Aff
ilia
teId
enti
fica
tion
ofS
ervi
ceor
Pro
duct
Aff
ilia
tion
orC
onne
ctio
nA
mou
ntN
ame
and
Addre
ssof
Aff
ilia
teE
ntit
y1
Non
e2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23
*B
usin
ess
Agr
eem
ents
,fo
rth
issc
hedu
le,
shal
lm
ean
any
oral
orw
ritte
nbu
sine
ssar
rang
emen
tw
hich
bind
sth
eco
ncer
ned
part
ies
for
the
prod
ucts
orse
rvic
esdu
ring
the
repo
rtin
gye
aran
dfu
ture
year
s.A
lthou
ghth
eR
espo
nden
tan
d/or
othe
rco
mpa
nies
will
bene
fit f
rom
the
arra
ngem
ents
,th
eof
fice
ror
dire
ctor
is,
how
ever
,ac
ting
onbe
half
orfo
rth
ebe
nefi
tof
othe
rco
mpa
nies
orpe
rson
s.9
Ann
ual
Rep
ort
ofB
edfo
rdW
aste
Ser
vic
esC
orp.
Yea
rE
nded
Dec
ember
31,
2014
Sew
erU
tility
A-I
lB
US
INE
SS
TR
AN
SA
CT
ION
SW
ITH
RE
LA
TE
DP
AR
TIE
S
Lis
teac
hco
ntra
ct,
agre
emen
t,or
othe
rbu
sine
sstr
ansa
ctio
nex
ceed
ing
acu
mul
ativ
eam
ount
of$5
00in
any
one
year
,en
tere
din
tobe
twee
nth
eR
espo
nden
tan
da
busi
ness
orfi
nanc
ial
orga
niza
tion
,fir
m,
orpa
rtne
rshi
pna
med
onS
ched
ule
A-3
,O
ath,
iden
tifyi
ngth
epa
rtie
s,am
ount
s,da
tes
and
prod
uct,
asse
tor
serv
ice
invo
lved
.
PA
RT
1-S
ER
VIC
ES
AN
DP
RO
DU
CT
SR
EC
EIV
ED
OR
PR
OV
IDE
D
List
all
tran
sact
ions
invo
lvin
gse
rvic
esan
dpr
oduc
tsre
ceiv
edor
prov
ided
.T
his
wou
ldin
clud
em
anag
emen
t,le
gal
and
acco
unti
ngse
rvic
es;
com
pute
rse
rvic
es;
engi
neer
ing
&co
nstr
ucti
onse
rvic
es;
repa
irin
gan
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rvic
ing
ofeq
uipm
ent;
mat
eria
lan
dsu
ppli
esfu
rnis
hed;
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ing
ofst
ruct
ures
,la
ndan
deq
uipm
ent;
all
rent
altr
ansa
ctio
ns;
sale
,pu
rcha
seor
tran
sfer
ofva
riou
spr
oduc
ts.
Ann
ual
Ch
arg
esL
ine
Des
crip
tion
ofS
ervic
eC
on
trac
tor
Agre
emen
t(P
)urc
has
edor
No.
Nam
eof
Com
pany
or
Rel
ated
Par
tyan
dlo
rN
ame
ofP
roduct
Eff
ecti
veD
ates
(S)
old
Am
ount
2N
one
3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
10
Ann
ual
Rep
ort
ofB
edfo
rdW
aste
Ser
vice
sC
orp.
Yea
rE
nded
Dec
embe
r31
,20
14S
ewer
Util
ity
A-I
lB
US
INE
SS
TR
AN
SA
CT
ION
SW
ITH
RE
LA
TE
DP
AR
TIE
SP
AR
TIl
-SA
LE
,P
UR
CH
AS
EA
ND
TR
AN
SF
ER
OF
AS
SE
TS
Lis
tall
tran
sact
ions
rela
ting
toth
epu
rcha
se,
sale
ortr
ansf
erof
asse
ts.
Exa
mpl
esof
tran
sact
ion
type
sin
clud
e:(1
)pu
rcha
se,
sale
ortr
ansf
erof
equi
pmen
t,(2
)pu
rcha
se,
sale
ortr
ansf
erof
land
and
stru
ctur
es,
(3)
purc
hase
,sa
leor
tran
sfer
ofse
curi
ties
,(4
)nonca
shtr
ansf
ers
ofas
sets
,(5
)no
ncas
hdi
vide
nds
othe
rth
anst
ock
divi
dend
s,(6
)w
rite
off
ofba
dd
ebts
orlo
ans.
Col
umna
rin
stru
ctio
nsar
eas
follo
ws:
(a)
Ent
ern
ame
ofre
late
dpa
rty
orco
mpa
ny.
(b)
Des
crib
eth
ety
peof
asse
tspu
rcha
sed,
sold
ortr
ansf
erre
d.
(c)
Ent
erth
eto
tal
rece
ived
orpa
id.
Indi
cate
purc
has
ew
ith“P
”an
dsa
lew
ith“S
’.
(d)
Ent
erth
ene
tbo
okco
stfo
rea
chite
mre
port
ed.
(e)
Ent
erth
ene
tpr
ofIt
orlo
ssfo
reac
hite
m(c
olum
n(c
)-
colu
mn
(d))
.
(0E
nter
the
fair
mar
ket
valu
efo
reac
hite
mre
port
ed.
Insp
ace
belo
wor
ina
supp
lem
enta
lsc
hedu
le,
des
crib
eth
ebas
isuse
dto
calc
ulat
efa
irm
arke
tva
lue.
Lin
eN
ame
ofC
ompa
nyor
Rel
ated
Part
yD
escr
ipti
onof
item
sS
ale
orP
urch
ase
Pri
ceN
etB
ook
Val
ueG
ain
orL
oss
Fair
Mar
ketV
alue
No.
(a)
(b)
(C)
(d)
(e)
(f)1
NO
NE
2 3 4 5 6 7 8 9 10 11 12
11
Annual Report of Bedford Waste Services Corp. Year Ended December31, 2014Sewer Utility
A-12 IMPORTANT CHANGES DURING THE YEAR
Give concise answers to each of the following, numbering them in accordance with the inquiries. Eachinquiry should be answered. If none” or ‘not applicable’ state that fact as a response. If informationwhich answers an inquiry is given elsewhere in the report, reference to the schedule in which it appearswill be sufficient.
1. Changes in and important additions to franchise rights: Describe the actual consideration giventherefore and state from whom the franchise rights were acquired. If acquired without the paymentof consideration, state that fact. NONE
2. Acquisition of ownership in other companies; reorganization, merger, or consolidation with othercompanies: give names of companies involved, particulars concerning the transactions, and reference to Commission authorization. NONE
3. Brief description of source of supply, pumping, treatment, and transmission and distribution plantunder construction at end of year. NONE
4. Brief description of source of supply, pumping, treatment, and transmission and distribution plant,operation of which was begun during the year. The Company replaced 9 pumps.
5. Extensions of system (mains and service) to new franchise areas under construction at end of year.NONE
6. Extensions of the system (mains and service) put into operation during the year. NONE
7. Completed plant purchased, leased, sold or dismantled: Specifying items, parties and dates, andalso reference to NHPUC docket number under which authority was given to acquire, lease, or sell.For purchase and sale of completed plants, specify the date on which deed was executed.
NONE
8. Statement of important units of plant and equipment installed or permanently withdrawn from service during the year, not covered by inquiries 3 to 7 preceding. NONE
9. Changes in articles of incorporation or amendments to charter: Explain the nature and purpose ofsuch changes or amendments. NONE
10. State briefly the status of any materially important legal proceedings pending at the end of the year,and the results of any such proceedings culminated during the year. NONE
12
Annual Report of Bedford Waste Services Corp. Year Ended December 31, 2014Sewer Utility
A-12 IMPORTANT CHANGES DURING THE YEAR (cont’d)
11. Obligation incurred or assumed by respondent as guarantor for the performance by another of anyagreement or obligation, excluding ordinary commercial paper maturing on demand or not later thanone year after date of issue: State on behalf of whom the obligation was assumed and amount of theobligation. Give reference to Commission authorization if any was required. NONE
12. Estimated increase or decrease in annual revenues due to important rate changes: State effectivedate and approximate amount of increase or decrease for each revenue classification and the number of customers affected. NONE
13. State the annual effect of each important change in wage scales. Include also the effective date andthe portion applicable to operations. NONE
14. All other important financial changes, including the dates purposes of all investment advancesmade during the year to or from an associated company. NONE
15. Describe briefly any materially important transaction of the respondent not disclosed elsewhere inthis report in which an officer, director, security holder, voting trustee, associated company or knownassociate of any of these persons was a party or in which any person had a material interest
NONE
13
Annual Report of Bedford Waste Services Corp. Year ended December 31, 2014
Sewer Utility
F-i BALANCE SHEET
Assets and Other Debits
Current Previous IncreaseRef Year End Year End or
Line Acct Account Title Sch Balance Balance Decrease# # (a) (b) (c) (d) (e)
F-6F-6
F-7
$581,096 $569,163 $11,933431.878 $416,694 15.184
UTILITY PLANT101->105 Utility Plant
108 Less: Accumulated Depreciation & AmortizationNet Plant
114-115 Utility Plant Acquisition Adjustment - NetTotal Net Utility Plant
OTHER PROPERTY AND INVESTMENTS121 Nonutility Property122 Less: Accumulated Depreciation & Amortization
Net Nonutility Property123 Investment in Associated Companies124 Utility Investments
Total Other Property and Investments
CURRENT AND ACCRUED ASSETS
23456789101112131415161718192021222324252627282930313233
131132135
141-143145146151162174
184186190
$149,218 $152,469 ($3,251)
$149,218 $152,469 ($3,251)
$965 $4,682 ($3,717)387 387 -
26,31 1 24,343 1,968
873 832 41
$28,536 $30,244 ($1,708)
$8,216 $8,628 ($412)
$8,216 $8,628 ($412)
CashSpecial DepositsTemporary Cash InvestmentsAccounts Receivable - NetAccounts Receivable from Associated CompaniesNotes Receivable from Associated CompaniesPlant Materials and SuppliesPrepaymentsMiscellaneous Current and Accrued Assets
Total Current and Accrued Assets
DEFERRED DEBITSClearing AccountsMiscellaneous Deferred DebitsAccum Deferred Income Taxes
Total Deferred DebitsTOTAL ASSETS AND OTHER DEBITS $185,970 $191,341 ($5,371)
15$1 $1
Annual Report of Bedford Waste Services Corn. Year ended December 31, 2014
Sewer Utility
F-i BALANCE SHEET
Liabilities and Capital
Current Previous IncreaseRef Year End Year End or
Line Acct Account Title Sch Balance Balance (Decrease)# (a) (b) (c) (d) (e)
S 1,000 $ 1,000 $
10.000 10,000 -
(27,731) (25,343) (2,388)
234567891011121314151617181920212223242526272829303132333435
201203204205207211215218
223224
231232233235236237241
252253255265
271-27228 1->283
EQUITY CAPITALCommon Stock IssuedCommon Stock SubscribedPreferred Stock IssuedPreferred Stock SubscribedPremium on Capital StockOther Paid In CapitalRetained EarningsProprietary Capital
Total Equity Capital
LONG TERM DEBTAdvances from Associated CompaniesOther Long-Term Debt
Total Long Term Debt
CURRENT AND ACCRUED LIABILITIESAccounts PayableNotes PayableAccounts Payable to Associated CompaniesCustomer DepositsAccrued TaxesAccrued InterestMiscellaneous
Total Current and Accrued Liabilities
OTHER LIABILITIESAdvances for ConstructionOther Deferred CreditsAccum Deferred Investment Tax CreditMiscellaneous Operating ReservesContributions In Aid of Construction - NetAccumulated Deferred Income Taxes
Total Other LiabilitiesTOTAL LIABILITIES AND CAPITAL
F-3 I
F-3 I
F-3F-4
F-35F-35
F-36
F-38
F-46
$ (16,731) $ (14,343) S (2,388)
161,734 168,015 (6,281)$ 161,734 $ 168,015 $ (6,281)
6,341 886 5,455$ 6,341 $ 886 $ 5,455
5 34,626 $ 36,783 (2,157)
S 34,626 $ 36,783 $ (2,157)S 185,970 $ 191,341 $ (5,371)
16($1) ($1)
Annual Report of Bedford Waste Services Corp. Year ended December 31, 2014
Sewer Utility
F-2 STATEMENT OF INCOME
IncreaseRef Current Previous or
Lim cc Account Title Sch Year Year Decrease# # (a) (b) (c) (d) (e)1 UTILITY OPERATING INCOME2 400 Operating Revenue F-47 $51,059 $ 49,583 $ 1,4763 Operating Expenses:4 401 Operating F-48 $14,860 $ 17,165 $ (2,305)5 403 Depreciation F-12 $23,081 22,822 259
405 Amortization of CIAC F-46.4 (2,157) (2,157) (0)6 406 Amortization of Utility Plant Acquisition Adj F-497 407 Amortization - Other F-498 408 Taxes Other Than Income F-SO $3,851 3,767 849 - IncomeTaxes(409.1,410.1,411.1,412.1) -
10 Total Operating Expenses $ 39,634 $ 41,597 $ (1,963)11 Net Operating Income (Loss) $ 11,425 $ 7,986 $ 3,4391213 OTHER INCOME AND DEDUCTIONS14 419 Interest & Dividend Income - $ - $ - $ -
15 420 Allow for Funds Used During Construction -
16 421 Nonutility Income -
17 426 Miscellaneous Nonutility Expenses -
18 427 Interest Expense - (13,813) (8,824) (4,989)19 - Taxes Applicable to Other Income -
20 - (409.2,410.2,411.2,412.2)21 Total Other Income and Deductions $ (13,813) $ (8,824) $ (4,989)22 — NET INCOME (LOSS) $ (2,388) $ (838) $ (1,550)
17
Annual Report of Bedford Waste Services Corp. Year ended December 31, 2014
Sewer Utility
F-3 STATEMENT OF RETAINED EARNINGS (Account 215)
1. Report below the particulars for each category of Retained Earnings.2. Explain, and give, details of changes effected during the year.3. State balance and purpose of each appropriated Retained Earnings amount at end of year.
Line Item Appropriated Unappropriated# (a) (b) (c)1 Balance at beginning of year (25,343)
2 Changes during the year (specify):3 2014 Net Income (Loss) (2,388)456789 Balance at end of year (27,731)
F-4 STATEMENT OF PROPRIETARY CAPITAL (Account 218)
(for proprietorship and partnership only)
1. Report below particulars concerning this account.2. Explain and give particulars of important adjustments during the year.
Line Item Amount# (a) (b)1 Balance at beginning of year N/A2 Changes during the year (specify):3456789 Balance at end of year
18
Annual Report of Bedford Waste Services Corn. Year ended December 31, 2014
Internal Sources:Net IncomeCharges (Credits) to Income Not Requiring Funds:DepreciationAmortizationDeferred Income Taxes and Investment Tax Credits (Net)Capitalized Allowance for Funds Used During ConstructionOther (Net)Total From Internal SourcesAdjustments to Retained EarningsNet From Intemal SourcesEXTERNAL SOURCES:Long-term debt (bonds, debentures, etc.; net proceeds & payments)Common Stock (net proceeds and payments)Net Increase In Short Term Debt (include commercial paper)Other (Net):
Total From External SourcesOther Sources *
Net Decrease in Working Capital Excluding Short Term DebtOtherTotal Financial Resources Provided
Application of FundsConstruction and Plant Expenditures (include land):
Gross AdditionsSewer PlantNonutility PlantOther
Total Gross AdditionsLess: Contribution in Aid of Construction
Total Construction and Plant ExpendituresRetirement of Debt and Securities:
Long-Term Debt (bonds, debentures, etc; net proceeds & payments)Redemption of Capital StockNet Decrease in Short Term Debt (include commercial paper)Other (Net)
Total Retirement of Debt and SecuritiesOther Resources were used for *
Net Increase in Working Capital Excluding Short Term DebtOther
Total Financial Resources Used
* Such as net increase or decrease in working capital excluding short-term debt, purchase or sale of othernon-current assets, investments in and advances to and from associated companies and subsidiaries,and all other items not provided for elsewhere.
Notes to Schedule F-5Beginning CashFinancial Resources ProvidedFinancial Resources UsedEnding Cash $ 1,352 $ 5,070
Sewer Utility
F-5 STATEMENT OF CHANGES IN FINANCIAL POSITION
1. This statement is not restricted to those items which are nonconcurrent in nature. It is intended that this statement beflexible enough in nature so that latitude can be given, under the classification of Other’, to allow for disclosure ofall significant changes and transactions, whether they are within or outside of the current asset and liability groups.
2. Under “Other” specity significant amounts and group remaining amounts,3. Enter the current year covered by this annual report in column (b), and the year prior to this report in column (c).4. Clarifications and explanations should be listed below the schedule.
Current Year Prior YearLine Sources of Funds 2014 2013No. (a) (b) (c)
$ (2,388)
$23,081(2,157)
$ (838)
22,822(2,157)
3,858 (67,342)
345678910111213141516171819202122
2324252627282930313233343536373839404142
$ 22,393 $ (47,515)
$ 22,393 $ (47,515)
170,000
$ - $ 170,000
$ 22,393 $ 122,485
$19,830 11,056
4,887S 19,830 $ 15,943
5 19,830 $ 15,943
5 6,281 $ 103,217
$ 6,281 $ 103,217
$ 6,281 $ 103,217
$ 26.111 $ 119.160
S 5,070 $22,393
(26.111)
1,745122,485
(119.160)
- 19 & 20-
Annual Report of Bedford Waste Services Corp. Year ended December 31, 2014
Sewer Utility
F-6 UTILITY PLANT (Accounts 101 -> 105) AND
ACCUMULATED DEPRECIATION AND AMORTIZATION (Account 108)
Current Previous IncreaseRef Year End Year End or
Line Acct Account Sch Balance Balance (Decrease)# # (a) (b) (c) (d) (e)1 UTILITY PLANT ACCOUNTS2 101 LJtilitvPlantjnService-Acct(351 ->398) F-8 $581,096 $569,163 $11,9333 103 Property Held for Future Use -
4 104 Utility Plant Purchased or Sold F-85 105 Construction Work In Progress F-Il6 Total Utility Plant $581,096 $569,163 $11,93378 ACCUMULATED DEPRECIATION & AMORTIZATION9 108 Accumulated Depreciation & Amortization F-il $431,878 $416,694 $15,18410 — NET PLANT — $149,218 $152,469 ($3,251)
F-7 UTILITY PLANT ACQUISITION ADJUSTMENTS (Accounts 114 - 115)Report each acquisition adjustment and related accumulated amortization separately. For any acquisition adjustment approvedby the Commission, include the order number.
Current Previous IncreaseYear End Year End or
Line Acct Account Balance Balance (Decrease)# # (a) (c) (d) (e)1 114 Acquisition Adjustments2 None3
4
5
6 Total Utility Plant Acquisition Adjustments7 115 Accumulated Amortization89101112 Total Accumulated Amortization13 — NET ACQUISITION ADJUSTMENTS
21
Ann
ual
Rep
ort
ofB
edfo
rdW
aste
Ser
vice
sC
orp.
Yea
ren
ded
Dec
embe
r31
,201
4
Sew
erU
tility
F-8
UT
ILIT
YP
LA
NT
INS
ER
VIC
E(A
ccou
nts
101
and
104)
(In
add
itio
nto
Acc
ount
101,
Uti
lily
Pla
nt
inS
ervi
ce,
this
sche
dule
incl
udes
Acc
ount
104.
Uti
lity
Pla
ntP
urc
has
edor
Sol
d)
I.R
epor
tbe
low
the
orig
inal
cost
ofse
wer
plan
tin
serv
ice
acco
rdin
gto
pres
crib
edac
coun
ts.
2.D
ono
tin
clud
eas
adju
stm
ents
,co
rrec
tions
ofad
ditio
nsan
dre
tirem
ents
for
the
curr
ent o
rpr
eced
ing
year
.Su
chite
ms
shou
ldhe
incl
uded
inco
lum
n(c
)or
(d)
asap
prop
riat
e.3.
Cre
dit
adju
stm
ents
ofpl
ant
acco
unts
shou
ldbe
encl
osed
inpa
rent
hese
s”(
)to
indi
cate
the
nega
tive
effe
ctof
such
amou
nts.
4.R
ecla
ssif
icat
ion
ortr
ansf
ers
with
inut
ility
plan
t acc
ount
ssh
ould
besh
own
inco
lum
n(f
).A
lso
incl
ude
inco
lum
n(f
)th
ead
ditio
nor
redu
ctio
nsof
prim
ary
acco
untc
lass
ific
atio
nar
isin
gfr
omdi
stri
butio
nof
amou
nts
initi
ally
reco
rded
inA
ccou
nt10
4,U
tility
Plan
tPu
rcha
sed
orSo
ld.
Insh
owin
gth
ecl
eara
nce
ofA
ccou
nt10
4,in
clud
ein
colu
mn
(c)
the
amou
nts
with
resp
ectt
oac
cum
ulat
edde
prec
iatio
n,ac
quis
ition
adju
stm
ents
,et
c..
and
show
inco
lum
n(I
)on
lyth
eof
fset
toth
ede
bits
orcr
edits
dist
ribu
ted
inco
lum
n(f
)to
prim
ary
acco
untc
lass
ifica
tion.
Bal
ance
atB
alan
ceat
Beg
inni
ngof
End
of
Lin
eA
cct
Acc
ount
Yea
rA
ddit
ions
Ret
irem
ents
Adj
ustm
ents
Tra
nsf
ers
Yea
r
##
(a)
(b)
(c)
(d)
(e)
(f)
(g)
135
1O
rgan
izat
ion
235
2Fr
anch
ises
335
3L
and
and
Lan
dR
ight
s4
354
Str
uctu
res
and
Impr
ovem
ents
536
0C
olle
ctio
nSe
wer
s-
Forc
e6
361
Col
lect
ion
Sew
ers
-G
ravi
ty7
362
Spec
ial
Col
lect
ing
Stru
ctur
es8
363
Serv
ices
toC
usto
mer
s9
364
Flo
wM
easu
ring
Dev
ices
1036
5F
low
Mea
suri
ngIn
stal
latio
n1
137
0R
ecei
ving
Wel
ls12
371
Pum
ping
Equ
ipm
ent
$125
,195
$19,
830
($7,
896)
$137
,129
1338
0T
reat
men
tan
dD
ispo
sal
Equ
ipm
ent
1438
1Pl
ant
Sew
ers
1538
2O
utfa
llSe
wer
Lin
es$7
6,56
3$7
6,56
3
1638
9O
ther
Pla
ntan
dM
isce
llane
ous
Equ
ipm
ent
$67,
762
($1)
$67,
761
1739
0O
ffic
eF
urni
ture
and
Equ
ipm
ent
1839
1T
rans
port
atio
nE
quip
men
t19
393
Too
ls,
Shop
and
Gar
age
Equ
ipm
ent
2039
5P
ower
Ope
rate
dE
quip
men
t21
396
Com
mun
icat
ion
Equ
ipm
ent
2239
8O
ther
Tan
gibl
ePl
ant
$299
,643
$299
,643
23—
TO
TA
LU
TIL
ITY
PL
AN
TIN
SE
RV
ICE
$569
,163
$19,
830
($7,
896)
($1)
$581
,096
22
Annual Report of Bedford Waste Services Corp. Year ended December 31, 2014
Sewer Utility
F-b CONSTRUCTION WORK IN PROGRESS (Account 105)
For each department report below descriptions and balances at end of year of projects in process of construction. For any substantial amounts of
completed construction not classified for plant actually in service explain the circumstances which have prevented final classification of such amount to
prescribed primary accounts for plant in service.
Total Charged toConstruction Estimated
Work in Progress AdditionalLin Description of Project (Acct 105) Cost of Project
# (a) (b) (c)1 None23
4
5
67
891011
12
13
14
15
16
17
18
19
20
21 TOTAL
23
Annual Report of Bedford Waste Services Corp. Year ended December 31, 2014
Sewer Utility
F-il ACCUMULATED DEPRECIATION AND AMORTIZATION OF UTILITY PLANT IN SERVICE(Account 108)
I. Report below the information concerning accumulated depreciation of utility plant in service at end of year and changes during the year.2. Explain any important adjustments during the year in the blank space below the chart.3. Explain any difference between the amount for book cost of plant retired, Line 4, column (b), and that reported in the Schedule
F-8 Utility Plant In Service, column (d), exclusive of retirements of nondepreciable property.4. The intent of the provisions of Account 108 of the Uniform System of Accounts are that retirements of depreciable plant be recorded when such plant is
removed from service. There shall also be included in this schedule the amounts of plant retired, removal expenses, and salvage on an estimated basis,if necessary, with respect to any significant amount of plant actually retired from service, but, for which appropriate entries have not been made to theaccumulated provision for depreciation account. The inclusion of these amounts in this schedule shall be made even though it involves a journalentry in the books of account, as of the end of the year recorded subsequent to closing of Respondent’s books.
Accum. Depr. ofUtility Plant
in ServiceLine Item (Acct 108)
# (a) (b)I Balance at beginning of year $416,6942 Depreciation provision for year, charged to Account 403. Depreciation Expense $23,0813 Net charges for plant retired4 Book cost of plant retired $7,8965 Cost of removal6 Salvage (credit)7 Net charges for plant retired $7,8968 Other (debit) or credit items9 Rounding ($1)101112 Balance at end of year $431,878
24
Annual Report of Bedford Waste Services Corp. Year ended December 31, 2014
Sewer Utility
F-12 ANNUAL DEPRECIATION CHARGE
I. Indicate cost basis from which depreciation charge calculations were derived.2. Show separately the rates used and the total depreciation for each class of property.3. Depreciation charges are to be computed using the straight line method. Use half year convention when appropriate. Composite rates may be used
with Commission approval.4. Total annual depreciation charge should agree with Schedule F-Il, Line 2, Depreciation provision for year,’ charged to Account 403, Depreciation
Expense.
Line Class of Property Cost Basis Rate % Amount# (a) (b) (c) (d)I Pumping Equipment $137,129 14.29% $14,2302 Piping/Structures 76,563 2.00% 1,5313 Tanks 67,761 4.00% 2,7104 Leach Fields 299.643 10.00/20.00% 4,60956789101112
13
1415
1617
1819202122
23
24 TOTAL DEPRECIATION CHARGE 581,096 23,081
25
Annual
Rep
ort
of
Bed
ford
Was
teS
ervi
ces
Corp
.Y
ear
ende
dD
ecem
ber
31,
2014
Sew
erU
tility
F-3
1C
AP
ITA
LS
TO
CK
(Acc
ount
s20
1an
d20
4)
1.R
epor
tbe
low
the
part
icul
ars
calle
dfo
rco
ncer
ning
com
mon
and
pref
erre
dst
ock
aten
dof
year
.2.
[ntr
ies
onlin
e2
shou
ldre
pres
ent t
henu
mbe
rof
shar
esau
thor
ized
byth
ear
ticle
sof
inco
rpor
atio
nas
amen
ded
toen
dof
year
.3.
Giv
epa
rtic
ular
sco
ncer
ning
shar
esof
any
clas
san
dse
ries
ofst
ock
auth
oriz
edto
beis
sued
byth
eC
omm
issi
onw
hich
have
noty
etbe
enis
sued
.
Com
mon
Stoc
kP
refe
rred
Sto
ckL
inIt
em(A
ccou
nt20
1)(A
ccou
nt20
4)#
(a)
(b)
(c)
1Pa
ror
Stat
edV
alue
Per
Shar
e$1
002
Shar
esA
utho
rize
d10
3Sh
ares
Issu
edan
dO
utst
andi
ng10
4To
tal
Par
Val
ueof
Stoc
kIs
sued
$1,0
005
Div
iden
dsD
ecla
red
Per
Shar
efo
rY
ear F
-35
LO
NG
TE
RM
DE
BT
(Acc
ount
224)
1.R
epor
tbel
owth
epa
rtic
ular
sco
ncer
ning
long
term
debt
aten
dof
year
.2.
Giv
epa
rtic
ular
sco
ncer
ning
any
long
term
debt
auth
oriz
edby
the
Com
mis
sion
,bu
tno
tye
tis
sued
.
Des
crip
tion
ofO
blig
atio
nIn
tere
stP
rinc
ipal
Bal
ance
Lin
(Inc
ludi
ngN
omin
alD
ate
ofIs
sue
and
Dat
eof
Mat
urit
y)R
ate
Pay
men
tsA
t End
ofY
ear
#(a
)(b
)(c
)(d
)I
Loa
nfr
omSh
areh
olde
r8.
0%12
,132
161,
734
2 3 4 5T
OT
AL
$12
,132
$16
1,73
4
26
Ann
ual
Rep
ort
ofB
edfo
rdW
aste
Ser
vice
sC
orp
.Y
ear
ende
dD
ecem
ber
31,
2014
Sew
erU
tili
ty
F-3
6N
OT
ES
PA
YA
BL
E(A
ccou
nt23
2)
1.R
epor
tth
epa
rtic
ular
sin
dica
ted
conc
erni
ngno
tes
paya
ble
aten
dof
year
.2.
Giv
epa
rtic
ular
sof
coll
ater
alpl
edge
d,if
any.
3.Fu
rnis
hpa
rtic
ular
sfo
ran
yfo
rmal
,or
info
rmal
,co
mpe
nsat
ing
bala
nce
cove
ring
open
lines
ofcr
edit.
4.A
nyde
man
dno
tes
shou
ldbe
desi
gnat
edas
such
inco
lum
n(c
).5.
Min
orac
coun
tsm
aybe
grou
ped
bycl
asse
s,sh
owin
gth
enu
mbe
rof
such
amou
nts.
6.R
epor
tin
tota
lal
lot
her
inte
rest
accr
ued
and
paid
onno
tes
disc
harg
eddu
ring
the
year
. Dat
eof
Outs
tandin
gat
INT
ER
ES
TD
UR
ING
YE
AR
Lin
Pay
eeIn
tere
stR
ate
Dat
eof
Not
eM
atu
rity
End
ofY
ear
Acc
rued
Pai
d
#(a
)(b
)(c
)(d
)(e
)(1
)(g
)1
Non
e2 3 4 5
TO
TA
L
Thi
sS
ched
ule
isfo
rS
hort
-Ter
mN
otes
only
.L
ong-
Ter
mN
otes
should
bere
po
rted
onS
ched
ule
F-35
.
27
An
nu
alR
eport
of
Bed
ford
Was
teS
ervi
ces
Cor
p.Y
ear
ende
dD
ecem
ber3
1,20
14
Sew
erU
tility
F-3
8A
CC
RU
ED
AN
DP
RE
PA
IDT
AX
ES
(Acc
ount
s23
6an
d16
2)
1.T
his
sche
dule
isin
tend
edto
give
part
icul
ars
ofth
eco
mbi
ned
prep
aid
and
accr
ued
tax
acco
unts
and
tosh
owth
eto
tal
taxe
sch
arge
dto
oper
atio
nsan
dot
her
acco
unts
duri
ngth
eye
ar.
2.T
axes
,pa
iddu
ring
the
year
and
char
ged
dire
ctly
tofi
nal
acco
unts
,th
atis
,no
tcha
rged
topr
epai
dor
accr
ued
taxe
s,sh
ould
bein
clud
edin
colu
mns
(d)
and
(e).
The
bala
ncin
gof
the
sche
dule
isno
taf
fect
edby
the
incl
usio
nof
thes
eta
xes.
3.T
axes
char
ged
dunn
gth
eye
ar,
colu
mn
(d),
incl
ude
taxe
sch
arge
dto
oper
atio
nsan
dot
her
acco
unts
thro
ugh:
(i)ac
crua
lscr
edite
dto
taxe
sac
crue
d,(i
i)am
ount
scr
edite
dto
prep
aid
taxe
sfo
rpo
rtio
nsof
prep
aid
taxe
sch
arge
able
tocu
rren
tye
ar,a
nd(i
ii)ta
xes
paid
and
char
ged
dire
ctto
oper
atio
nsof
acco
unts
othe
rth
anac
crue
dan
dpr
epai
dta
xac
coun
ts.
The
tota
lta
xes
char
ged
assh
own
inco
lum
n(d
)sh
ould
agre
ew
itham
ount
ssh
own
inco
lum
n(b
)of
Sche
dule
F-50
,“T
axes
Cha
rged
Dur
ing
Yea
r.”4.
The
aggr
egat
eof
each
kind
ofta
xsh
ould
belis
ted
unde
rth
eap
prop
riat
ehe
adin
gof
“Fed
eral
,”“S
tate
,”an
d“L
ocal
”in
such
man
ner
that
the
tota
lta
xfo
rea
chca
nbe
read
ilyas
cert
aine
d.5.
Ifan
yta
xco
vers
mor
eth
anon
eye
ar.t
here
quir
edin
form
atio
nof
all
colu
mns
shou
ldbe
show
nse
para
tely
for
each
year
.6.
Ent
eral
lad
just
men
tsof
the
accr
ued
and
prep
aid
tax
acco
unts
inco
lum
n(f
)an
dex
plai
nea
chad
just
men
t.D
esig
nate
debi
tad
just
men
tsby
pare
nthe
ses
“().
“
7.D
on
ot
incl
ude
inth
issc
hedu
leen
trie
sw
ithre
spec
tto
defe
rred
inco
me
taxe
s,ta
xes
colle
cted
thro
ugh
payr
oll
dedu
ctio
nsor
othe
rwis
epe
ndin
gtr
ansm
ittal
ofsu
chta
xes
toth
eta
auth
ority
.
BA
LA
NC
EB
EG
INN
ING
OF
YE
AR
Tax
esT
axes
BA
LA
NC
EE
ND
OF
YE
AR
Tax
esA
ccru
edP
repa
idT
axes
Ch
arg
edP
aid
Tax
esA
ccru
edP
rep
aid
Tax
esL
inT
ype
ofT
ax(A
ccou
nt23
6)(A
ccou
nt16
2)D
uri
ng
Yea
rD
urin
gY
ear
Adju
stm
ents
(Acc
ount
236)
(Acc
ount
162)
#(a
)(b
)(c
)(d
)(e
)(f
)(g
)(h
)1
FE
DE
RA
L2 3 4 5 6
Tot
alFe
dera
l7
ST
AT
E8 9
Util
ityPr
oper
tyT
ax$9
88$1
,029
$41
10 11 12T
otal
Stat
e$9
88$1
,029
$41
13L
OC
AL
14T
own
ofB
edfo
rd$6
41$2
,863
$2,9
63$7
4115 16 17 18
Tot
alL
ocal
$641
$2,8
63$2
,963
$741
19T
OT
AL
TA
XE
S$6
41$3
,851
$3,9
92$7
82
28
Annual Report of Bedford Waste Services Corp. Year ended December 31, 2014
Sewer Utility
F-46 CONTRIBUTIONS IN AID OF CONSTRUCTION jCIAC1 (Account 271)
1. Report below an analysis of the changes during the year for the respondents CIAC.2. Detail contributions received during year from main extension charges and customer connection charges; developers or contractors agreements in
supplementary Schedules F-46.2 and F-46.3.3. Detail charges in a footnote.
Line Item Amount# (a) (b)1 Balance beginning of year (Account 271) $ 216,4672 Credits during year:3 Contributions received from Main Extension and Customer Charges (Sch F-46.2) -
4 Contributions received from Developer or Contractor Agreements (Sch F-46.3)5 Total Credits $ -
6 Charges during year7 Retirement of Contributed Plant $ 1,0268 Rounding91011 Balance end of year (Account 271 $ 215,440
F-46.1 ACCUMULATED AMORTIZATION OF CIAC (Account 272)
I Report below the information called for concerning accumulated amortization of CIAC at end of year and changes during the year.2. Explain any important adjustments during the year.
Line Item Amount# (a) (b)1 Balance beginning of year (Account 272) $ 179,6842 Amortization provision for year, credited to:3 Amortization of CIAC 2,1574 Plant retirement $ 1,0265 Other (debit) or credit items6 Rounding $ (1)7 -
8 Balance end of year (Account 272) $ 180,814
Contribution in Aid of Construction - Net
NOTE: Line 1, Schedule F-46, minus line 1, F-46.1, should equal line 32(d), Schedule F-i, page 16.Line II, Schedule F-46, minus line 7, F-46.1, should equal line 32(c), Schedule F-I, page 16.
I $ 34,626 I
30
Annual Retsort of Bedford Waste Services Corn. Year ended December 31. 2014
Sewer Utility
F-46.2 ADDITIONS TO CIACFROM MAIN EXTENSION CBARGES AND CUSTOMER CONNECTION CHARGES RECEIVED DURING TIlE YEAR
1. Report, as specified below, information applicable to credits added to CIAC received from main extension charges and customer connection charges.2. Total credits amount reported on line I I should agree with Schedule F-46, line 3.
Number of Charge per
Line Description Connections Connection Amount
#_ (a) (c) (d) (e)
I None234
56
7
8
9
10It Total credits from main extension charges and customer connection charges
F-46.3 ADDITIONS TO CIAC RECEIVED FROM ALL DEVELOPERS OR CONTRACTORS AGREEMENTSFROM WHICH CASH OR PROPERTY WAS RECEIVED DURING TIlE YEAR
I. Report, as specified below, information applicable to credits added to CIAC received from developers or contractors agreements.2. Indicate in column (b) the form of contribution received.3. Total credits amount reported on line I I should agree with Schedule F-46, line 4.
(C)ash orLine Description (P)roperty Amount
# (a) (b) (c)I None.,
34567
91011 Total credits from all developers or contractors agreements from which cash or property was received
31
Annual Report of Bedford Waste Services Corn. Year ended December31, 2014
Sewer Utility
F-46.4 CURRENT YEAR AMORTIZATION OF CIAC (Account 272)
1. Report below the particulars concerning the amortization of CLAC received from developers or contractors agreements and frommain extensions and customer connections charges.
2. Indicate the basis upon which the total for the year was derived, using the straight line method, and the computed amount foreach class of property.
3. Total annual amortization for CIAC should agree with Schedule F-46. 1, line 3, Amortization provision for year, charged to Account 272,Amortization of CIAC. The concurrent credit is account 403 - Depreciation Expense.
Line Class of Property Cost Basis Rate Amount# (a) (b) (c) (d)1 Pumping Equipment $ 4,362 0.00% S -
2 Piping / Structures 42,333 2.00% 8473 Tanks 32,745 4.00% 1,3104 Leach Fields 136,000 0.00% -
5 Rounding 167891011 TOTAL $ 215,440 $ 2,157
31A
Ann
ual
Rep
ort
ofB
edfo
rdV
aste
Ser
vice
sC
orp.
Yea
ren
ded
Dec
embe
r31
,201
4
Sew
erU
tility
F-4
7O
PE
RA
TIN
GR
EV
EN
UE
S(A
ccount
40
0)
I.R
epor
tbe
low
the
amou
ntof
oper
atin
gre
venu
efo
rthe
year
for
cact
ipre
scri
bed
acco
unt
and
the
amou
ntof
incr
ease
/dec
reas
eov
erth
epr
eced
ing
year
2.If
incr
ease
s/de
crea
ses
are
notd
eriv
edfr
ompr
evio
lLal
yre
port
edfi
gure
s,ex
plai
nan
yin
cons
iste
ncie
s.3.
Tot
alO
pera
ting
Rev
enue
s,lin
e21
.sh
ould
agre
ew
ithSc
hedu
leF-
2,In
com
eSt
atem
ent,
line
I.4.
Num
ber
ofcu
stom
ers
shou
ldbe
repo
rted
onth
eba
sis
ofnu
mbe
rof
serv
ices
,plu
snu
mbe
rof
fiat
rate
acco
unts
.A
nycu
stom
erpo
sses
sing
mor
eth
anon
e(I
)se
rvic
esh
all
beco
unte
das
one
(I)
cust
omer
.Th
eav
erag
enu
mbe
rof
cust
omer
sm
eans
the
aver
age
ofth
eto
tals
aten
dof
each
billi
ngpe
riod
.
OP
ER
AT
ING
RE
VE
NU
ES
AV
ER
AG
E#
OF
CU
ST
OM
ER
SIn
crea
seor
Incr
ease
or
(Dec
reas
e)(D
ecre
ase)
Am
ount
from
Num
ber
from
Lin
eA
cct
Acc
ount
for
Yea
rP
rece
ding
Yea
rfo
rY
ear
Pre
cedi
ngY
ear
##
(a)
(b)
(c)
(f(g
)1
SE
WE
RR
EV
EN
UE
S2
521
Fla
tR
ate
Rev
enue
s3
521.
1R
esid
entia
l$
48,6
00$
-78
452
1.2
Com
mer
cial
552
1.3
Indu
stri
al6
521.
4Pu
blic
Aut
hori
ties
752
1.5
Mul
tiple
Fam
ilyD
wel
lings
852
1.6
Oth
er9
Tot
alFl
atR
ate
Rev
enue
s$
48,6
00$
-78
1052
2M
easu
red
Rev
enue
s11
522.
1R
esid
enti
al12
522.
2C
omm
erci
al13
522.
3In
dust
rial
1452
2.4
Publ
icA
utho
ritie
s15
522.
5M
ultip
leFa
mily
Dw
ellin
gs16
Tot
alM
easu
red
Rev
enue
s$
-$
-
17 1852
4R
even
ues
from
Oth
erSy
stem
s$
-$
-
19Su
bT
otal
Sew
age
Sale
s$
48,6
00$
-
2053
6O
ther
Sew
erR
even
ues
245
91
477
2140
0T
OT
AL
OP
ER
AT
ING
RE
VE
NU
ES
$51
059
$1
477
BIL
LIN
GR
OU
TIN
ER
epor
t the
follo
win
gin
form
atio
nin
days
for
Acc
ount
s52
1an
d52
2:1.
The
peri
odfo
rwhi
chbi
llsar
ere
nder
ed.
Qua
rter
ly2.
The
peri
odbe
twee
nth
eda
tem
eter
sar
ere
adan
dth
eda
teC
usto
mer
sar
ebi
lled.
N/A
32
Ann
ual
Rep
ort
ofB
edfo
rdW
aste
Ser
vice
sC
orp.
Yea
ren
ded
Dec
embe
r31
.20
14
Sew
erU
tili
tyF-
48O
PE
RA
TIN
GE
XP
EN
SE
S(A
ccou
nt40
1)
OP
ER
AT
ION
AN
DM
AL
NT
EN
AN
CE
EX
PE
NS
EA
CC
OU
NT
S
Lfi
nter
inth
esp
ace
prov
ided
the
oper
atio
nsan
dm
aint
enan
ceex
pens
esfo
rth
eye
ar.
2If
two
orm
ore
wat
ersy
stem
sar
eop
erat
ed,t
hest
atem
ent
ofop
erat
ion
and
mai
nten
ance
acco
unts
shou
ldbe
subd
ivid
edto
show
sepa
rate
lyth
eex
pens
eof
each
such
syst
emin
colu
mns
(d),
(e),
(f).
3.If
the
incr
ease
san
dde
crea
ses
are
not
deri
ved
from
prev
ious
lyre
port
edfi
gure
s,ex
plai
nin
foot
note
s.4.
Incr
ease
ofgr
eate
rth
an10
%m
ust
beex
plai
ned
sepa
rate
ly.
Tot
alIn
crea
seor
Am
ount
for
Dec
reas
efr
omI.
ine
Acr
tA
ccou
ntY
ear
Pre
cedi
ngY
ear
44
(a)
(b)
(c)
(d)
(e)
(f)
170
1.1
Sala
ries
and
Wag
es-
Em
ploy
ees
270
2.1
Sala
ries
and
Wag
es-
Off
icer
s,D
irec
tors
and
Maj
ority
Stoc
khol
ders
370
4I
Em
ploy
eePe
nsio
nsan
dB
enef
its4
710
Purc
hase
dSe
wag
eT
reat
men
t5
711
Slud
geR
emov
al6
715
Purc
hase
Pow
er7
716
Fuel
for
Pow
erPr
oduc
tion
871
8C
hem
ical
s9
720
Mat
eria
lsan
dSu
pplie
s10
730
Con
trac
tual
Serv
ices
13,4
16(2
,613
)11
740
Ren
ts12
750
Tra
nspo
rtat
ion
1375
5In
sura
nce
575
3214
765
Reg
ulat
ory
Com
mis
sion
263
118)
1577
0B
adD
ebt
1677
5M
isce
llane
ous
606
294
(1)
17—
Sub
Tot
alO
pera
tions
$14,
860
($2,
3051
Not
es:
(1)
The
Com
pany
bega
npa
ying
for
post
age
and
enve
lops
.
33
Ann
ual
Rep
ort
ofB
edfo
rdW
aste
Serv
ices
Cor
p.Y
ear
ende
dD
ecem
ber
31, 2
014
Sew
erU
tili
ty
F-4
9A
MO
RT
IZA
TIO
NO
FU
TIL
ITY
PL
AN
TA
CQ
UIS
ITIO
NA
DJU
ST
ME
NT
(Acc
ount
406)
and
AM
OR
TIZ
AT
ION
EX
PE
NS
E-
OT
HE
R(A
ccount
407)
1.R
epor
tbe
low
the
part
icul
ars
conc
erni
ngth
eam
ortiz
atio
nof
utili
typl
ant
acqu
isit
ion
adju
stm
ent
and
othe
ram
ortiz
atio
nde
bits
orcr
edits
whi
chre
late
tout
ility
oper
atio
nsan
dar
eno
tpr
ovid
edfo
rel
sew
here
.2.
Indi
cate
cost
basi
sup
onw
hich
debi
t/cr
edit
amor
tizat
ion
amou
ntw
asde
rive
d.3.
Tot
alam
ortiz
atio
nam
ount
for
Acc
ount
s40
6an
d40
7sh
ould
agre
ew
ithSc
hedu
leF-
2,lin
es6
and
7.re
spec
tivel
y,an
dap
plic
able
bala
nce
shee
tac
coun
tsc
hedu
les.
Lin
tIt
emB
asis
Per
cent
Am
ount
#(a
)(b
)(c
)(d
)1
Am
ortiz
atio
nof
Util
ityP
lant
Acq
uisi
tion
Adj
ustm
ent -
Acc
t406
2N
one
3 4 5 6 7 8 9T
OT
AL
10A
mor
tizat
ion
Exp
ense
Oth
er-
Acc
t407
11 12 13 14 15 16 17 18T
OT
AL
34
An
nual
Rep
ort
ofB
edfo
rdW
aste
Ser
vice
sC
orp.
Yea
ren
ded
Dec
embe
r3
1,2
01
4
Sew
erU
tility
F-5
0T
AX
ES
CH
AR
GE
DD
UR
ING
YE
AR
(Acc
ou
nts
408
and
409)
1.T
his
sche
dule
isin
tend
edto
give
the
acco
unt
dist
ribu
tion
ofto
tal
taxe
sch
arge
dto
oper
atio
nsan
dot
her
final
acco
unts
duri
ngth
eye
ar.
2.T
heag
greg
ate
ofea
chki
ndof
tax
shou
ldbe
liste
dun
der
the
appr
opri
ate
head
ing
of“F
eder
al,”
‘Sta
te,”
and
‘loc
al.”
3.T
heac
coun
tsto
whi
chta
xes
char
ged
wer
edi
stri
bute
dsh
ould
besh
own
inco
lunm
(c)
to(e
).4.
For
any
tax
for
whi
chit
was
nece
ssar
yto
appo
rtio
nto
mor
eth
anon
eac
coun
t,st
ate
ina
foot
note
the
basi
sof
appo
rtio
ning
such
tax.
5.T
heto
tal
taxe
sch
arge
das
show
nin
colu
mn
(b)
shou
ldag
ree
with
amou
nts
show
nby
colu
mn
(d)
ofSc
hedu
leF-
38“A
ccru
edan
dP
repa
idT
axes
.”6.
Do
not
incl
ude
inth
issc
hedu
leen
trie
sw
ithre
spec
tto
defe
rred
inco
me
taxe
s,ta
xes
colle
cted
thro
ugh
payr
oll
dedu
ctio
ns,
orot
herw
ise
pend
ing
trans
mitt
alof
such
taxe
sto
the
taxi
ngau
thor
ity.
DIS
TR
IBU
TIO
NO
FT
AX
ES
CH
AR
GE
DO
per
atin
oIn
com
eO
ther
Inco
me
Tot
alT
axes
Tax
esO
ther
Th
an&
Ded
ucti
ons
Ch
arg
edD
urin
iIn
com
eIn
com
eT
axes
Inco
me
Tax
esin
Cla
ssof
Tax
Yea
r(A
ccou
nt40
8)(A
ccou
nt40
9.1)
(Acc
ount
409.
2)#
(a)
(b)
(c)
(d)
(e)
1F
ED
ER
AL
2 3 4 5 6 7T
otal
Fed
eral
8S
TA
TE
9 10U
tili
tyP
rope
rty
Tax
$988
$988
11 U 13 14 15T
otal
Stat
e$9
88$9
8816
LO
CA
L17
Tow
nof
Bed
ford
$2,8
63$2
,863
18 19 20 21 22 23T
otal
Loc
al$2
,863
$2,8
6324
TO
TA
LT
AX
ES
$3,8
51$3
,851
35
Annual Report of Bedford Waste Services Corp. Year ended December 31,2014
Sewer Utility
F-56 RECONCILIATION OF REPORTED NET INCOME WITH TAXABLE INCOMEFOR FEDERAL INCOME TAXES
Report below a reconciliation of reported net income for the year with taxable income used in computing federal income tax accrualsand show computations of such tax accruals. The reconciliation shall be submitted even though there is no taxable income for the year.Descriptions should clearly indicated the nature of each reconciling amount.
Line Particulars Amount# (a) (b)
Net income for the year per Income Statement, Schedule F-2Income taxes per Income Statement, Schedule F-2 plus any adjustment to Retained
Earnings, Account 215.Other reconciling amounts
Depreciation
Federal Taxable Net IncomeComputation of Tax
($2,388)23
456
78
9101112
131415
1617
181920
21
2223
24
25
2627
2829303132
33
36
Annual Report of Bedford Waste Services Corp. Year ended December 31, 2014
Sewer Utility
F-57 DONATIONS AND GIFTS
Report for each donation and gift given, the name of the recipient, purpose of transaction, account number charged and amount.These amounts cannot be charged to Operating Expense accounts.
AccountNumber
Line Name of Recipient Purpose Charged Amount# (a) (b) (c) (d)1 None234567891011121314151617181920212223
2425
26272829
303132
3334
3536
___________________ ___________________________
TOTAL -
37
Annual Renort of Bedford Waste Services Corp. Year ended December 31, 2014
Sewer Utility
F-58 DISTRIBUTION OF SALARIES AND WAGES
Report below the distribution of total salaries and wages for the year. Segregate amounts originally charged to clearing account to Utility Departments,Construction, Plant Removals, and Other Accounts, and enter such amounts in the appropriate lines and columns provided. In determining thissegregation of salaries and wages originally charged to clearing accounts a method of approximation giving substantially correct results may be used.
Allocation ofPayroll Charged
Direct Payroll to ClearingLine Classification Distribution Accounts Total
# (a) (b) (c) (d)I Collection None2 Pumping3 Treatment and Disposal4 Customer Accounts5 Administrative and General6 Total Operation and Maintenance78 Utility Plant9 Construction (by utility department)10 Plant Removal (by utility department)1 1 Other Accounts (Speci1,’)1213
141516171819 Total Utility Plant20 TOTAL SALARIES AND WAGES
38
Ann
ual
Rep
ort
ofB
edfo
rdW
aste
Ser
vice
sC
orp.
Yea
ren
ded
Dec
embe
r31
,20
14
Sew
erU
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ty
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RE
VE
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YR
AT
ES
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epor
tbe
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rea
chra
tesc
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lein
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ctdu
ring
the
year
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venu
ean
dav
erag
enu
mbe
ro
fcu
stom
ers.
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the
sale
sun
der
any
rate
sche
dule
are
clas
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edin
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eth
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ere
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eac
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t,lis
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sche
dule
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eadi
ng.
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here
the
sane
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omer
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rm
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dule
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me
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mn
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for
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ial
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ldde
note
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innu
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omer
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Num
ber
ofc
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mer
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ould
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port
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,ex
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mer
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1.3
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tiple
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TO
TA
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521
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9 1052
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iden
tial
1252
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mer
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ties
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tiple
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ilyD
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OT
AL
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t52
217 18
524
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erSy
stem
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536
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erR
even
ues
2,45
920
TO
TA
L$5
1,05
978
39
Ann
ual
Rep
ort
ofB
edfo
rdW
aste
Serv
ices
Cor
p.Y
ear
ende
dD
ecem
ber3
1,20
14
Sew
erU
tility
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SE
WE
RA
GE
TR
EA
TM
EN
TF
AC
ILIT
IES
Yea
rR
ated
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e/ID
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eC
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ity
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orY
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(in
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ls.)
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e
40
4
Annual
Rep
ort
of
Bed
ford
Was
teS
ervi
ces
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p.Y
ear
ende
dD
ecem
ber
31,
2014
Sew
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tili
ty
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LIF
TS
TA
TIO
NS
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mps
whe
rem
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epo
wer
isot
her
than
elec
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g.,
natu
ral
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dies
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hydr
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sepa
rate
lines
even
ifin
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epu
mp
stat
ion,
and
stat
ety
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mot
ive
pow
er.
Tot
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ota
lT
otal
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um
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led
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mp
age
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ity
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aS
erve
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um
ps
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mp
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atm
ent*
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Indi
vidu
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ots
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2
**
Chl
orin
atio
n(C
),Fi
ltrat
ion
(F),
Che
mic
alA
dditi
on(C
A),
Oth
er(0
)
41
Ann
ual
Rep
ort
ofB
edfo
rdW
aste
Ser
vice
sC
orp.
Yea
ren
ded
Dec
embe
r31
,20
14
S-7
TA
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S,
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AN
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SE
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xclu
deta
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Sew
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Size
Yea
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pen!
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rflo
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eria
l(g
al)
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alle
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erve
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ksSe
ptic
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cret
e15
0019
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Cov
ered
Indi
vidu
alLo
ts
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ER
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ES
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UR
ED
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DF
LA
TR
AT
ES
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lude
Onl
yPr
oper
tyO
wne
dby
the
Util
ity)
Res
iden
tial
CO
MM
ER
CIA
LIN
DU
S.
MU
NIC
IPA
LT
OT
AL
YE
AR
RO
UN
D*
SE
AS
ON
AL
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7878
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enot
ew
ith(E
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estim
ate
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NU
MB
ER
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])T
YP
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FC
US
TO
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RS
42
An
nual
Rep
ort
ofB
edfo
rdW
aste
Ser
vice
sC
orp.
Yea
ren
ded
Dec
embe
r31
,201
4
Sew
erU
tility
S-J
OC
OL
LE
CT
IO
NS
EW
ER
S-
FO
RC
E&
GR
AV
IT
Y
(Len
gth
inFe
et)
Iron
Non
-PV
CG
alva
nize
dD
ucti
leC
ast
PV
CP
last
icT
ransi
teC
emen
tS
teel
Cop
per
TO
TA
L1”
1&1/2
??
2”4,
800
4,80
03”
1,22
01,
220
4”7,
580
7,58
06”
460
460
8” 10”
12”
14”
16”
18”
20”
24”
30”
36”
42”
48”
TO
TA
L14
,060
14,0
60
43