- 163- · 2015. 8. 14. · aqua pennsylvania, inc. contributions in aid of construction account...

AQUA PENNSYLVANIA, INC. CONTRIBUTIONS IN AID OF CONSTRUCTION

ACCOUNT 320.2 PURIFICATION SYSTEM - EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AT DECEMBER 31, 2 0 07

ORIGINAL CALCULATED ALLOC. BOOK FUT. BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7)

SURVIVOR CURVE.. IOWA 35-R2.5

1986 27,693.81 16,226 2 0,698 6,996 14 . 84 471

27,693.81 16,226 20,698 6,996 471

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT.. 14.9 1.70

- 163-


ACCOUNT 330 DISTRIBUTION RESERVOIRS AND STANDPIPES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AT DECEMBER 31, 2007

ORIGINAL CALCULATED ALLOC. BOOK FUT. BOOK REM. ANNUAL

YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL

(1) (2) (3) (4) (5) (6) (7)

TANKS

SURVIVOR CURVE.. IOWA 55-R4

1970 2, 961.54 1, 653 2, 962

1974 2,997 .38 1, 561 2, 997

1975 13,950.21 7, 050 13,950

1976 10,907.76 5, 386 10,908

1977 8,766 .02 4, 257 8, 766

1978 8,331.06 3, 92 6 8,331

1979 3,583. 34 1, 661 3,583

1989 417,241.00 143,447 323,509 93,732 34.36 2, 728

1992 249,888 .45 71,968 162,306 87,582 37 . 08 2, 362

718,626 .76 240,909 537,312 181,314 5, 090

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT. . 35.6 0.71

- 164.-

AQUA PENNSYLVANIA, I N C .

CONTRIBUTIONS I N A I D OF CONSTRUCTION

ACCOUNT 3 3 1 . 0 1 MAINS & ACCESSORIES - C . I . 4" & UNDER

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL

RELATED TO ORIGINAL COST AT DECEMBER 31, 2007


YEAR COST ACCRUED RESERVE ACCRUALS L I F E ACCRUAL

CD (2) (3) (5) ( 6) (7)

SURVIVOR CURVE.. . IOWA 9 5 - S l

1914 3,500. .00 1 , 623 1 , 523 1 , 977 27 .48 72

1916 2,062. . 00 912 855 1 , 207 28 . 05 43

1925 3,440. . 00 1 , 3 8 1 1 , 296 2 , 144 3 1 . 64 68

1926 3 , 2 3 1 . .00 1,274 1,195 2, 036 32 .64 62

1955 412 . .20 122 114 298 43 .24 7

1958 118 . .50 34 32 87 44 .46 2

1960 495 . .00 133 125 370 45 . 59 8

1 9 6 1 1,050 . . 00 290 272 778 45 . 74 17

1963 3,045. .00 790 7 4 1 2,304 46 . 9 1 49

1965 300 . .00 79 74 226 47 .29 5

1966 709 . .00 182 1 7 1 538 48 .29 1 1

1967 5 2 1 . .50 133 125 397 48 .50 8

1983 2,195. .00 486 456 1 , 739 56 .65 3 1

1984 1 4 1 . .00 30 28 113 57 .65 2

1988 3,114. .96 752 705 2,410 59 .74 40

1997 1,502. .45 197 185 1 , 317 66 .34 20

2 5 , 8 3 7 . .61 8, 418 7, 897 1 7 , 9 4 1 445


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AQUA PENNSYLVANIA, INC.

CONTRIBUTIONS IN AID OF CONSTRUCTION

ACCOUNT 331.02 MAINS Sc ACCESSORIES - C.I. 6, 8 & 10"


RELATED TO ORIGINAL COST AT DECEMBER 31, 2 007

YEAR

(1)

ORIGINAL CALCULATED ALLOC. BOOK FUT. BOOK REM.

COST

(2)

ACCRUED

(3)

RESERVE

(4)

ACCRUALS

(5)

LIFE

(6)

ANNUAL

ACCRUAL

(7)


1919 3,453 .00 1, 890 1, 773 1, 680 23 . 11 73

1924 400 . 00 200 188 212 26 .89 8

1925 19,008 .14 9, 055 8, 495 10,513 27 . 89 377

1926 41,728 .74 20,364 . 19,104 22,625 27 . 70 817

1927 17,861 .02 8, 527 7, 999 9, 862 28 . 70 344

1928 31,976 .50 14,933 14,009 17,968 29 . 70 605

1929 29,433 .23 13,451 12,619 16,814 30 . 70 548

1930 29,513 .58 13,443 12,611 16,903 30 .53 554

1931 23,616 .70 10,526 9, 875 13,742 31 .53 436

1932 2, 700 .74 1,178 1, 105 1, 596 32 .53 49

1933 2, 747 .77 1, 226 1,150 1, 598 32 .38 49

1934 5, 550 .85 2,426 2, 276 3,275 33 .38 98

1935 4, 959 .56 2,122 1,991 2, 969 34 .38 86

1936 12,865 .59 5, 389 5, 055 7, 811 35 .38 221

1937 15,242 . 07 6, 357 5, 964 9, 278 35 .26 263

1938 26,858 .49 10,969 10,290 16,568 36 .26 457

1939 8,477. . 61 3, 390 3,180 5, 298 37 .26 142

1940 11,469 .72 4, 493 4, 215 7, 255 38 .26 190

1941 6, 533 . 93 2, 618 2, 456 4, 078 38 .17 107

1942 . 3, 826 . 82 1, 503 1, 410 2,417 39 .17 62

1943 1,211. . 05 466 437 774 40 .17 19

1944 5,672. .60 2,140 ' 2,008 3,665 41 .17 89

1945 14,195. .24 5, 095 4 , 780 9, 415 42 . 17 223

1946 49,551. .03 18,230 17,102 32,449 42 . 09 771

1947 122,169 .57 44,067 41,340 80,830 43 .09 1,876

1948 199,662. .93 70,581 66,213 133,450 44 . 09 3, 027

1949 184,961. .47 64,126 60,157 124,804 45 .09 2, 768

1950 514,661. .88 174,934 164,108 350,554 46. .09 7,606

1951 361,589. .32 120,518 113,059 248,530 47 . . 09 5, 278

1952 365,701. ,24 124,960 117,226 248,475 47 . . 04 5, 282

1953 575,661. .94 192,962 181,020 394,642 48 , . 04 8, 215

1954 536,161. . 66 176,397 165,480 370,682 49. .04 7, 559

1955 489,978. .52 158,165 148,376 341,603 50 . .04 6, 827

1956 337,597. 77 106,985 100,364 237,234 51 . 04 4, 648

1957 272,245. 75 84,696 79,454 192,792 52 . 04 3, 705

1958 238,496. 25 76,080 71,371 167,125 52 . 01 3 , 213

1959 265,310. 69 80,628 75,638 189,673 53 . 01 3,578

1960 227,925. 48 68,013 63,804 164,121 54 . 01 3, 039

- 166-


ACCOUNT 331.02 MAINS & ACCESSORIES - C.I. - 6, 8 & 10"


RELATED TO ORIGINAL COST AT DECEMBER 31, 2 0 07

YEAR

(1)

ORIGINAL CALCULATED ALLOC. BOOK FUT. BOOK

COST

(2)

ACCRUED

{3}

RESERVE

(4)

ACCRUALS

(5)

REM.

LIFE

(6)

ANNUAL

ACCRUAL

(7)


1961 206,438 . 91 60,507 56,762 149,677 55 .01 2, 721

1962 135,611 .09 39,029 36,614 98,997 56 .01 1, 767 1963 ISO,672 . 06 42,610 39,973 110,699 - 57 .01 1, 942

1964 199,492 .89 55,439 52,008 147,485 58 .01 2, 542

1965 157,062 .03 42,894 40,239 116,823 59 .01 1, 980 1966 129,775. . 04 34,832 32,676 97,099 60 .01 1, 618 1967 179,807. .34 49,627 46,556 133,251 60 .00 2, 221

1968 207,119. . 66 56,212 52,733 154,387 61 .00 2, 531

1969 141,913. . 83 37,891 35,546 106,368 62 .00 1, 716

1970 281,718. .27 73,979 69,401 212,317 63 .00 3 , 370

1971 196,679. . 03 50,822 47,677 149,002 64 .00 2, 328 1972 493,415. .11 125,426 117,664 375,751 65 .00 5, 781

1973 326,411. . 86 81,636 76,584 249,828 66 .00 3 , 785

1974 411,117. . 81 101,217 94,953 316,165 67 . 00 4, 719

1975 475,246. .06 115,152 108,025 367,221 68 .00 5, 400

1976 373,657. .74 89,155 83,637 290,021 69 . 00 4 ,203

1977 153,435. .93 36,057 33,825 119,611 70 . 00 1,709

1978 1,268,300. .64 293,358 275,202 , 993,099 71. . 00 13,987

1979 690,767. .83 157,357 147,618 543,150 72 . . 00 7, 544

1980 580,662. .72 130,359 122,291 458,372 73 . . 00 6, 279

1981 525,304. . 74 121,661 114,132 411,173 73 . . 01 5, 632

1982 462,077. .52 105,446 98,920 363,158 74 . . 01 4, 907

1983 846,114. . 71 190,291 178,514 667,601 75. . 01 8, 900 1984 1,345,569. . 14 298,313 279,851 1,065,718 76 . . 01 14,021 1985 290,657. .90 63,538 59,606 231,052 77 . . 01 3, 000 1986 248,740. .70 52,758 49,493 199,248 78 . .01 2,554 1987 376,274. . 19 76,007 71,303 304,971 79 . .01 3, 860

1988 893,263. .21 171,417 160,808 732,455 80 . .01 9, 155

1989 252,444. .47 45,894 43,054 209,390 81. .01 2, 585

1990 1,738,427. .43 298,488 280,015 1,458,412 82 . .01 17,783 1991 1,960,209. 38 316,770 297,165 1,663,044 83 . .01 20,034 1992 2,502,600. 49 379,144 355,679 2,146,921 84 . .01 25,556

1993 1,424,750. 29 201,460 188,992 1,235,758 85 . .01 14,537 1994 969,552. 01 127,302 119,423 850,129 86 . .01 9, 884

1995 303,768. 95 36,817 34,538 269,231 87. . 01 3 , 094

1996 787,131. 66 87,450 82,038 705,094 88 . . 01 8, 012

1997 957,694. 09 96,727 90,741 866,953 89 . . 01 9, 740

1998 1, 415,306. 09 128,651 120,689 1,294,617 90 . . 01 14,383

-167-








(1) (2) (3) (4) (5) ( 6) (7)

SURVIVOR CURVE.. . IOWA 105-R4

1999 1,707,535. .07 137,969 129,430 1,578,105 91 . 01 17,340

2000 2,910,473. .68 205,770 193,035 2,717,439 92 .01 29,534

2001 2,671,899. .06 161,917 151,896 2,520,003 93 .01 27,094

2002 3,013,312. . 81 152,172 142,754 2,870,559 94 . 01 30,535

2003 1,372,831. .02 55,462 52,030 1,320,801 95 . 01 13,902

2004 1,535,015. .79 46,511 43,633 1,491,383 96 . 01 15,534

2005 3,798,145. .06 76,723 71,975 3,726,170 97 .01 38,410

2006 1,014,683. .17 10,248 9,613 1,005,070 98 .01 10,255

2007 59,890. .00 150 141 59,749 98 .76 605

47,203,956. .93 7,021,718 6,587,154 40,616,807 512,198

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT.. 79 .3 1 . 09

- 168-



ACCOUNT 331.03 MAINS & ACCESSORIES - C.I. - 12" & OVER





(1) (2) (3) (4) (5) (6) (7)

SURVIVOR CURVE.. . IOWA 110-R3

1967 25,168. .00 6, 141 5,761 19,407 63 . .09 308

1972 44,122. . 00 10,002 9, 383 34,739 67 . . 04 518

1973 71,445. . 00 IS,2 82 14,336 57,109 68 . . 04 839

1977 2,101. .00 425 399 1, 702 71. .01 24

1980 6,862. .00 1, 314 1, 233 5, 629 74 . .01 76

1988 5,000. . 00 960 901 4, 099 80 . .01 51

1989 1,255,450. , 91 228,241 214,115 1,041,336 81. ,01 12,854

1990 1,538. . 00 267 250 1, 288 81. . 04 16

1994 15,986. .12 2, 12 0 1, 989 13,997 85 . . 04 165

2003 314,081. .00 13,191 12,375 301,706 91. .24 3, 307

2004 767,507. . 90 24,407 22,896 744,612 91. .34 8, 152

2005 438,464. .14 9, 295 8, 720 429,744 92 . .34 4, 654

2007 23,535. .49 64 60 23,475 91. .50 257

2,971,261, .56 311,709 292,418 2,678,843 31,221


- 169-



ACCOUNT 331.06 MAINS & ACCESSORIES -.VALVES


RELATED TO ORIGINAL COST AT DECEMBER 3 1 , 2007



(1) (2) (3) (4) (5) (6) (7)

SURVIVOR CURVE.. IOWA 70-R2.5

1987

1988

380 .33

613.60

119

183

112 171

268 44.10

443 44.69 6

10

993 .93 302 283 711 16

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT.. 44.4 1. 61

- 170-



ACCOUNT 331.11 MAINS & ACCESSORIES - ASBESTOS CEMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AT DECEMBER 31, 2 007

ORIGINAL CALCULATED ALLOC. BOOK FUT. BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL

(1) (2) (3) (4) (5) (6) (7)

SURVIVOR CURVE. . IOWA 105-R3

1963 74,569 .11 20,052 18,811 55,758 56 . 00 996 1964 87,665 .54 23,135 21,703 65,963 57 .00 1, 157 1965 124,152 .32 32,143 30,154 93,998 58 .00 1, 621

1966 42,990 .73 10,541 9,889 33,102 59 .00 561 1967 68,853. .41 17,420 16,342 52,511 59 .01 890 1968 82,283 . 97 20,431 19,167 63,117 60 .01 1, 052 1969 93,921 . 85 22,879 21,463 72,459 61 .01 1, 188 1970 118,926. .88 27,401 25,705 93,222 62. . 01 1, 503 1971 32,479. . 34 7,730 7, 252 25,227 62 .04 407 1972 104,170. .48 24,324 22,819 81,351 63. . 04 1, 290

1973 161,498. . 80 37,016 34,725 126,774 64 . .04 1, 980

1974 227,030. .27 49,197 46,152 180,878 65. .04 2, 781 1975 131,589. .42 29,463 27,639 103,950 65. .09 1, 597

1976 160,859. .58 35,357 33,169 127,691 66. .09 1, 932 1977 128,838. 26 27,790 26,070 102,768 67. . 09 1, 532

1978 246,981. 94 50,335 47,220 199,762 68 . . 09 2 , 934

1979 337,290. 93 71,101 66,700 270,591 68. .15 3, 971

1980 246,979. .93 51,100 47,937 199,043 69. .15 2, 878

1981 133,656. .06 26,116 24,500 109,156 70. .15 1, 556 1982 202,246. .72 38,771 36,371 165,876 71. .15 2 , 331 1983 314,122. .03 59,903 56,196 257,926 71. .24 3, 621

1984 297,917. .09 53,536 50,223 247,694 72 . .24 3 , 429

1985 337,682 . 45 54,434 51,065 286,617 73. 24 3, 913

3,756,707. 11 790,175 741,272 3,015,434 45,120

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT.. 66.8 1 .20

- 171 -


ACCOUNT 333 SERVICES





(1) (2) (3) (4) (5) (6) (7)


1925 14,385 .45 10,740 12, , 364 2, 021 8 .91 227

1926 18,223 .71 13,515 15, ,559 2, 665 9 .09 293 1927 17,052 .38 12,551 14, , 449 2, 603 9 .29 280

1928 12,267 .53 9, 061 10, , 431 1, 837 9 .50 193

1929 13,944 .27 9, 917 • 11, ,417 2, 527 10 . 50 241

1930 7,146 .10 5, 042 5, , 804 1, 342 10 . 72 125

1931 695 .08 486 559 136 10 . 96 12

1932 295 .00 207 238 57 11 .21 5

1934 390 .00 268 309 81 11 . 75 7

1935 250 .00 170 196 54 12 .03 4

1936 345 .00 229 264 81 13 . 03 6

1937 310 .00 203 234 76 13 .33 6

1938 90 . 00 58 67 23 13 . 64 2

1939 750 .00 487 561 189 13 .97 14

1940 440 .00 282 325 115 14 .30 8

1941 530 . 00 336 387 143 14 . 65 10

1942 60 .00 37 43 17 15 .65 1

1945 35 .00 21 24 11 16 .74 1

1946 150 . 00 89 102 48 17 .13 3 1947 2, 040 . 00 1,165. 1, 341 699 18. .13 39 1948 1,380. .00 787 906 474 18. .52 26 1949 180 . .00 101 116 64 18 . .92 3

1950 325. .00 180 207 118 19. .34 6 1951 960 . .00 531 611 349 19 . . 76 18 1952 1, 275. .00 679 782 493 20 , .76 24

1953 1, 790. , 00 940 1, 082 708 21. .19 33 1954 3,460. . 00 1, 812 2, 086 1,374 21. . 63 64

1955 4,460. . 00 2, 301 2, 64 9 1,811 22 . . 07 82

1956 3,940. 00 1, 979 2, 278 1, 662 23 . . 07 72

1957 3,545. 00 1, 754 2, 019 1,526 23 . 53 65

1958 1,405. 00 685 789 616 23 . 99 26

1959 5,990. 00 2, 842 3, 272 2,718 24 . 99 109

1960 5,045 . 00 2, 357 2, 713 2, 332 25. 46 92

1961 965. 00 449 517 448 25 . 94 17

1962 1,065. 00 477 549 516 26 . 94 19

1963 3,680. 83 1, 642 1, 890 1, 791 27 . 43 65

1964 9,608. 98 4, 217 4, 855 4 , 754 27 . 92 170

1965 11,655. 25 4, 915 5, 658 5, 997 28. 92 207

- 172-







(1) (2) (3) (4) (5) (6) (7)


1966 10,657 .90 4,477 5, 154 5 ,'504 29 .42 187 1967 10,592 .66 4, 376 5, 038 5, 555 29 . 93 186 1968 20,600 . 82 8, 284 9, 537 11,064 30 . 93 358

1969 13,058 .59 5,163 5, 944 7, 115 31 .44 226 1970 8, 976 .56 3, 534 4, 068 4, 909 31 . 97 154 1971 5, 709 . 77 2, 159 2,485 3, 225 32 . 97 98 1972 12,314 .67 4, 639 5, 341 6, 974 33 .49 208 1973 18,345 .67 6, 790 7, 817 10,529 34 . 03 309 1974 28,120 . 68 10,126 11,657 16,464 35 . 03 470

1975 30,308 .36 10,726 12 , 348 17,960 35 . .57 505 1976 31,983 . 82 11,274 12,979 19,005 36 . 11 526

1977 19,781 .54 6, 692 7, 704 12,078 37 . 11 325 1978 39,395 .25 13,268 15,274 24,121 37 .67 640 1979 60,773 . 93 19,636 22,606 38,168 38. .67 987 1980 40,700 . 96 12,910 14,862 25,839 39 . .23 659 1981 14,756 .38 4, 551 5, 239 9, 517 40 . 23 237

1982 66,892 .30 20,262 23,326 43,566 40 . .79 1, 068 1983 69,881. .41 20,762 23,902 45,979 41. . 36 1, 112

1984 68,779. .30 19,251 22,162 46,617 42 . .36 1,100

1985 91,471. . 78 24,304 27,980 63,492 42 . . 94 1, 479

1986 10,019. .80 3,240 3, 730 6, 290 43 . .94 143 1987 15,157. .76 4, 699 5, 410 9, 748 44 . .52 219

1988 7,060. .43 2, 079 2, 393 4, 667 45 . 52 103 1989 31,151. .51 8, 747 10,070 21,082 46 . .10 457

1990 43,226. 65 11,464 13,198 30,029 47. .10 638 1991 41,917. 62 10,530 12,122 29,796 47 . 69 625 1992 9,600. . 00 2, 261 2, 603 6, 997 48. .69 144 1993 48,370. 50 10,700 12,318 36,053 49. 29 731 1994 5,000. 00 1,027 1,182 3 , 818 50 . 29 76

1995 25,805. .18 4, 924 5, 669 20,136 50 . 89 396 1996 53,411. .12 9, 400 10,821 42,590 51. 50 827

1997 32,517. 93 5, 203 5, 990 26,528 52 . 50 505 1998 43,999. 00 6, 375 7, 339 36,660 53 . 11 690

1999 3,258 . 74 420 484 2 , 775 54 . 11 51 2000 17,729. 29 2, 011 2 ,315 15,414 54 . 73 282

2003 36,868. 56 2, 419 2 , 785 34,084 56 . 98 598 2005 800, 552 . 49 26,578 30,597 769,955 58 . 24 13,220

2,038,878. 51 418,773 482,102 1,556,779 33,114

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT. 47 . 0 1.62

- 173-


ACCOUNT 334.01 METERS - CONVENTIONAL


YEAR

(1)

ORIGINAL COST (2)

CALCULATED ACCRUED

(3)

ALLOC. BOOK RESERVE

(4)

FUT. BOOK ACCRUALS

(5)

REM. LIFE (6)

ANNUAL ACCRUAL

(7)

INTERIM SURVIVOR CURVE.. IOWA 23-L2 PROBABLE RETIREMENT YEAR.. 12-2006

1965 1, 010 .67 1, 011 1, 014 3-1969 260 .72 261 262 1-

1970 1, 248 .24 1, 248 1, 252 4-

1971 664 .38 664 666 2-1972 1,228 .10 1, 228 1,232 4-

1973 2, 717 .94 2, 718 2, 726 8-1974 3, 702 ̂ 43 3, 702 3 , 713 1 1 -

1975 3, 450 .77 3,451 3, 461 10-

1976 4,483. .59 4,4 84 4,497 13-1977 2,249. .85 2, 250 2 , 257 7-

1978 9,514. .72 9, 515 9, 543 28-

1979 6,991, .14 6, 991 7, 011 20-

1980 6,304. .61 6, 305 6,323 18-

1981 2, 415 . 94 2, 416 2 , 423 7-

1982 3,484. .54 3, 485 3,495 10-

1983 5,284. , 88 5,285 5, 300 15-

1984 7,109. 92 7, 110 7, 131 21 -

1985 12,351. .51 12,352 12,388 36-

74,473. ,95 74,476 74,694 218-

COMPOSITE REMAINING LIFE AND ANNUAL •ACCRUAL RATE, PCT. . 0 . 0 0 . 00

- 174-



ACCOUNT 335 FIRE HYDRANTS



(D (2) (3) (4) (5) (6) (7)


1954 275 .45 129 156 119 25 .74 5

1955 4, 052 .20 1, 903 2, 307 1, 745 26 . 13 67

1956 5, 807 . 77 2 , 620 3,176 2, 632 27 . 13 97

1957 3,421 .42 1, 546 1, 874 1,547 27 .52 56

1958 2, 530 .75 1, 128 1, 367 1, 164 27 .92 42

1959 1, 938 . 04 842 1, 021 917 28 .92 32

1960 845 .74 362 439 407 29 .34 14

1961 2,232 .12 932 1, 130 1, 102 30 .34 36

1962 1, 845 .77 760 921 925 30 .76 30

1963 357 .34 147 178 179 31 .19 6

1965 8,559 .65 3 , 388 4, 106 4, 454 32 .63 137

1966 7,505 .67 2, 896 3 , 510 3, 996 33 .63 119

1967 3,853 .21 1, 465 1, 776 2, 077 34 . 07 61

1968 6,309 .90 2, 339 2,835 3,'475 35 .07 99

1969 13,003. .51 4, 748 5,755 7, 249 35 . .53 204

1970 8,173. .13 2, 986 3, 619 4, 554 35 . 99 127

1971 4,682. .24 1, 642 1, 990 2, 692 36 .99 73

1972 11,573. .77 4 , 060 4, 921 6, 653 37 .46 178

1973 20,283 . .20 6, 823 8, 270 12,013 38 . .46 312

1974 26,685 .90 8, 982 10,887 15,799 38. .94 406

1975 31,965. .41 10,488 12,712 19,253 39, .94 482

1976 22,334. .63 7, 212 8, 741 13,594 40 . .43 336

1977 22,777. .91 7, 168 8, 688 14,090 41. .43 340

1978 40,513. .00 12,547 15,208 25,305 41. . 92 604

1979 62,812. . 07 18,957 22,977 39,835 42, .92 928

1980 76,353. .20 22,685 27,496 48,857 43 . .42 1, 125

1981 91,487. ,44 26,019 31,537 59,950 44 . .42 1, 350

1982 43,949. , 80 12,508 15,160 28,790 44 . .93 641

1983 76,154. .20 20,744 25,143 51,011 45 . .93 1, 111

1984 181,836. 63 47,823 57,964 123,873 46 . 44 2, 667

1985 186,972. . 05 46,033 55,795 131,177 47 . 44 2, 765

1986 147,359. , 59 44,871 54,386 92 , 97.4 47 . 97 1, 938

1987 130,479. 77 37,839 45,863 84,617 48 . 97 1, 728

1988 171,657 . .78 47,618 57,716 113,942 49. 49 2, 302

1989 194,191. ,83 51,034 61,856 132,336 50 . 49 2, 621

1990 135,476. 57 33,856 41,036 94,441 51. 03 1, 851

1991 50,920 . 97 11,977 14,517 36,404 52 . 03 700

1992 67,880. 79 14,968 18,142 49,739 53 . 03 938

- 175-








(1) (2) (3) (4) (5) ( 6) (7)


1993 35,135 .19 7, 280 8, 824 26,311 53 .57 491

1994 40,809 .62 7, 852 9, 517 31,293 54 .57 573

1995 18,125.50 3,241 3,928 14,198 55 .11 258

1996 8,300 . 00 1, 360 1, 648 6, 652 56 .11 119 1997 3,996.71 600 727 3,270 56 . 67 58

1998 5,903.72 797 966 4, 938 57 .67 86

1999 12,394.25 1, 497 1, 815 10,579 58 . 23 182

2000 56,020.45 5, 921 7, 177 48,843 59 .23 825

2001 2,859.69 261 316 2,544 59 . 79 43

2003 42,220 . 00 2, 584 3, 132 39,088 61 .36 637

2005 69,550.00 2, 156 2, 613 66,937 62 .52 1, 071

2,164,375.55 557,594 675,838 1,488,540 30,871

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT.. 48 .2 1.43

- 176-

177 EXPERIENCED NET SALVAGE


EXPERIENCED RETIREMENTS BY ACCOUNT AND ASSOCIATED COST OF REMOVAL, GROSS SALVAGE, AND NET SALVAGE

ACCT REGULAR

RETIREMENTS COST OF REMOVAL

GROSS SALVAGE

NET SALVAGE

2 0 02 TRANSACTION YEAR

307 . 00 315 . 63 315 . 63-310. 40 90,000 .00 14,175 .00 14,175 . 00 311. 00 930 . 00 930 . 00 331. 00 70,189 .68 2,172,332 . 14 6 , 601 .60 2,165,730 . 54-333 . 00 11,794 .31 1,269,021 .58 55,687 . 95 1,213,333 . 63-334 . 01 320 . 16- 126,598 .38 126,598 . 38 335 . 00 3 , 162 . 12 645,914 . 90 645,914 . 90-340. 10 118,654 .33 340 . 30 128,467 .40 25,647 . 00 25,647 . 00 341 . 10 214,483 .32 46,497 .20 46,497 .20 343 . 20 600 . 00 219 . 80 219 .80 344 . 00 204,216 . 77 200 . 00 200 . 00 345. 10 40,663 . 83 20,314 . 70 20,314 . 70

881,911 . 60 4,087,584 .25 296,871 .63 3,790,712 . 62-

2002 ! TRANSACTION YEAR

307 . 00 36,344 . 50 12,431 .33 12,431 .33-310. 40 93,314 . 99 93,314 . 99-311. 00 52,797 . 83 320 . 00 25,243 . 97 331. 00 3,232,758 . 18 3,232,758 . 18-333 . 00 1,916,876 .13 1,916,876 .13-334 . 01 6,870,083 . 94 334 . 02 767,187 .40 335. 00 721,537 .70 721,537 . 70-340 . 10 137,046 .73 1, 613 .32 1, 613 .32 340 . 20 262,208 .17 340 . 30 2,603,605 .42 341. 10 58,615 . 00 18,350 . 00 18,350 . 00 341 . 20 5, 502 . 87 342 . 00 6,701 . 50 343 . 10 498 .50 343 . 20 142,252 .33 345. 10 81,523 .69 39,530 . 90 39,530 . 90 346 . 00 145,982 . 02 347 . 00 17,318 .48

11,212,912 . 35 5,976,918 .33 59,494 .22 5,917,424. . 1 1 -

-178-


EXPERIENCED RETIREMENTS BY ACCOUNT AND ASSOCIATED COST OF REMOVAL, GROSS SALVAGE, AND NET SALVAGE

REGULAR ACCT RETIREMENTS


COST OF REMOVAL

GROSS SALVAGE

NET SALVAGE

331.00 15,170 .73 2,633,824. .49 2,633,824 .49-333.00 2,061,412. . 99 2,061,412 . 99-334 . 01 10,349 . 16 334.02 13,355,944 . 57 335.00 795,397. ,42 795,397 .42-

13,381,464 .46 5,490,634. , 90 5,490,634 . 90-

2 005 TRANSACTION YEAR

304.61 19,445 .40 305.00 736,040 . 68 310.40 293,128 .20 310.80 6, 802 .78 331.00 3,191,765. .46 3,191,765 .46-333.00 2,746,326. .20 2,746,326 .20-334.02 8,832. .60 8, 832 . 60-335.00 60,190 .20 999,531. . 55 999,531 . 55-

1,115,607 .26 6,946,455. 81 6,946,455 .81-


310.40 52,964 .98 52,964 . 98 331. 00 41,778 .41 3,589,928 . 88 3,589,928 . 88-333 . 00 111,526 . 60 2,499,066 . 89 2,499,066 .89-334 . 01 942 .92 334 .02 5,982,854 .79 4,546. 57 4 , 546 . 57-335.00 929,535. 41 929,535 .41-340 .10 265,553 . 82 340 .20 210,331 .49 340.30 13,499,621 .36 341.20 54,136 .06 342 .00 7, 462 .47 343 .10 19,778 .40 343 .20 519,754 .83 344 . 00 470,374 .24 346.00 247,299 -.21 347.00 11,993 . 02 348 . 00 138 . 12

21,443,545 .74 7,023,077. 75 52,964 . 98 6,970,112, . 77-

TOTAL 48,035,441 .41 29,524,671. 04 409,330 .83 29,115,340. .21-

- 179-

Exhibit No. 6-A, Part il Docket No. R-0007 Witness: J. J. Spanos

AQUA PENNSYLVANIA, INC BRYN MAWR, PENNSYLVANIA

DEPRECIATION STUDY

CALCULATED ANNUAL DEPRECIATION ACCRUALS

RELATED TO UTILITY PLANT AT JUNE 30, 2008

on r^o

r o

( — ! T *

m —̂

Gannett Flsming Valuation and Rate Division

Harrisburg, Pennsylvania Calgary, Alberta Valley Forge, Pennsylvania


Bryn Mawr, Pennsylvania

DEPRECIATION STUDY

CALCULATED ANNUAL DEPRECIATION ACCRUALS

RELATED TO UTILITY PLANT AT JUNE 30, 2008

GANNETT FLEMING, INC. - VALUATION AND RATE DIVISION

Harrisburg, Pennsylvania

Gannett GANNETT FLEMING, INC. P.O. Box 67100 Harrisburg, PA 17106-7100

Location: 207 Senate Avenue Camp Hill, PA 17011

Office: (717) 763-7211 Fax: (717) 763-4590 vvTrtw.gannettfleming.com

Novembers, 2007

Aqua Pennsylvania, Inc. 762 Lancaster Avenue Bryn Mawr, PA 19010

Attention Mr. David P. Smeltzer Chief Financial Officer

Gentlemen:

Pursuant to your request, we have determined the annual depreciation accruals applicable to utility plant. The results of our study at June 30, 2008 are presented in the attached report. The results of our study at June 30, 2007 are presented in our report, "Depreciation Study - Calculated Annual Depreciation Accruals Related to Utility Plant at June 30, 2007". The same methods, procedures and estimates are used in both studies.

The attached report sets forth a description ofthe methods and procedures upon which the studies were based, the estimates of survivor curves, and the calculated annual depreciation at June 30, 2008.

Respectfully submitted,

GANNETT FLEMING, INC.

JOHN J. SPANOS Vice President VALUATION AND RATE DIVISION

JJS/krm

A Tradition of Excellence

C O N T E N T S

PART I. METHODS USED IN STUDY

Introduction of Report 1-2 Basis ofthe Study 1-2 Estimation of Survivor Curves 1-3

Statistical Analyses of Data 1-3 Field Trips 1-4 Judgments 1-9

Book Reserve 1-14 Calculation of Annual and Accrued Depreciation 1-15

Group Depreciation Procedure 1-15 Remaining Life Annual Accruals ' 1-16

Calculation of Annual and Accrued Amortization 1-18 Net Salvage 1-19

PART II. RESULTS OF STUDY

Description of Summary Tabulations II-2 Description of Detailed Tabulations II-2 Table 1. Estimated Survivor Curves, Original Cost, Book Reserve and

Calculated Annual Depreciation Accruals Related to Utility Plant at June 30, 2008 II-4

Table 2. Bringforward to June 30, 2008, of Book Reserve as of June 30, 2007 II-9

Table 3. Calculation of Depreciation Accruals for the Twelve . Months Ended June 30, 2008 11-11

Table 4. Amortization of Experienced and Estimated Net Salvage 11-12 Service Life Statistics 11-13 Detailed Depreciation Calculations 11-158

Cumulative Depreciated Original Cost 11-159 Utility Plant in Service 11-164 Customers' Advances for Construction II-307 Contributions in Aid of Construction 11-312 Experienced and Estimated Net Salvage 11-331


DEPRECIATION STUDY


INTRODUCTION OF REPORT

The report presents the methods used in and the results ofthe depreciation study

conducted for Aqua Pennsylvania, Inc. (the Company) related to the original cost of utility

plant in service at June 30, 2008. Part I, Methods Used in Study, contains statements with

respect to the basis of the study, the estimation of survivor curves, the book reserve and

the method of calculating annual depreciation. Part II, Results of Study, contains the

statistics related to the life studies in graphic and tabular form and the tabulations ofthe

annual depreciation.

BASIS OF THE STUDY

The purpose of the depreciation study was to determine the annual depreciation

accruals applicable to the cost of utility plant in service at June 30, 2008. For most

accounts, the straight line remaining life method using attained ages, the book depreciation

reserve, and estimated survivor curves was the basis for the calculation of annual

depreciation. For certain accounts, the annual and accrued amortization amounts were

based on the age ofthe property and the selected amortization period.

The survivor curve estimates were based on judgment which incorporated (1)

analyses of historical data related to the property; (2) consideration of the character, use

and location of the property; (3) probable future events and management plans; and (4)

a general knowiedge of waterworks property lives. The use of Iowa type survivor curves

is a generally-accepted method of estimating average service life when the actual lives of

individual property units are dispersed. When the majority of the units within a property

I-2

group were expected to experience a common retirement date, the life span procedure was

used. Interim survivor curves were used with life span groups to represent retirements

expected to occur before the estimated final retirement date for the group.

ESTIMATION OF SURVIVOR CURVES

Statistical Analyses of Data. The method of life analysis used in the study consisted

of compiling the past history ofthe depreciable accounts or groups, analyzing historical

trends through the use of recognized techniques, and forecasting the trend of survivors for

each depreciable group based on an interpretation of past trends and future plans. The

estimates of average service life and dispersion result from consideration of both the

historical and forecasted trends.

The aged data analyzed forthe purpose of estimating survivor curves were compiled

from the property records of the Company. These data included plant additions,

retirements, sales, transfers, and adjustments recorded through 2004.

The actuarial retirement rate method was used for the analysis of the retirement

activity related to the depreciable properties ofthis company. The method is explained in

several recognized published texts, including "Statistical Analyses of Industrial Property

Retirements"1 and "Engineering Valuation and Depreciation."2

Each retirement rate analysis resulted in a life table which, when plotted, formed an

original survivor curve. Each original survivor curve as plotted from the life table represents

the average survivor pattern experienced by the several vintage groups during the

1Winfrey, Robley. Statistical Analyses of Industrial Property Retirements. Iowa State College, Engineering Experiment Station, Bulletin 125. 1935.

2Marston, Anson, Robley Winfrey, and Jean C. Hempstead. Engineering Valuation and Depreciation. 2nd Edition. New York, McGraw-Hill Book Company. 1953.

I-3

experience band studied. Inasmuch as this survivor pattern does not necessarily describe

the life characteristics of the property group, interpretation of these original curves is

required in order to use them as a valid consideration in the process of service life

estimation. Therefore, the significant portion ofthe original curve which contributed to the

survivor curve was plotted. Standard type curves, generally the Iowa type curves, were

used to aid these interpretations.

Field Trips. In orderto be familiar with the operation ofthe Company and to observe

representative portions ofthe plant, field trips have been periodically conducted. A general

understanding of the function of the plant and information with respect to the reasons for

past retirements and the expected future causes of retirements were obtained during these

trips. This knowledge and information was incorporated in the interpretation and

extrapolation of the statistical analyses.

The plant facilities visited in 1987,1988,1989,1992,1993,1994,1995,1997,1998

and 2005 are set forth in the following list by date visited.

August 25, 2005 Bryn Mawr Office Complex Crum Creek Plant Ridley Treatment Plant Netherwood Booster Station Netherwood Standpipe Seacane Pump Station Seacane Standpipe Springfield Operations Center

December 9. 1998 Springfield Operations Center Crum Creek Plant Media Treatment Plant Blackhorse Tanks and Booster Station Chester Creek Intake

I-4

December 10. 1998 Upper Merion Plant Maple Glen Tank and Booster Station Willow Grove Operations Center Bristol Treatment Plant Edgely Well Field Neshaminy Plant Bryn Mawr General Office and Shop Complex

December 16. 1998 Ship Road Tank Uwchlan Booster Valley Hill Tank and Booster Station Hillside Drive Well Bell Tavern Wells Robert Dean Well Schoen Road Marchwood Tank and Booster Station Lionville Tank Great Valley Operations Center Fern Hill Tank and Booster Station Hoopes Park Tank Hollow Run Well Highland Glen Well Fern Hill Treatment Plant Ingram's Mill Treatment Plant Pickering Creek Plant

April 15. 1997 Shenango River Treatment Plant Lincoln Street Standpipe Boyd Street Booster Station Homewood Standpipe Keel Ridge Booster Station East State Standpipe (Keel Ridge) Mercer Booster Station Gail Drive Standpipe Lakewood Booster Station Mitchell Road Standpipe & Booster Station (West Middlesex) New Wilmington Standpipe Lunn Standpipe Carnegie View Standpipe and Booster Station Becker Building

I-5

November 29. 1995 Hatboro Booster Station No. 1 and Standpipe Hatboro Well House No. 8 Hatboro Well House No. 9 Hatboro Well House No. 20 Hatboro Well House No. 21 Hatboro Well House No. 6 Hatboro Well House No. 18 Hatboro Well House No. 17 Hatboro Well House No. 14 Hatboro Booster Station No. 2 and Standpipe

Auaust 30. 1994 Upper Merion Plant Pickering East Plant

March 2. 1993 Shamokin Office Building Bunker Hill Booster Station Ferndale Booster Station Ferndale Elevated Tank Edgewood Standpipe Edgewood Booster Station Trout Run Chlorinator House Reservoir No. 4 - Trout Run Watershed Maintenance Garage at Bear Gap Bear Gap Pumping Station Aristes Standpipe Natalie Standpipe Brush Valley Wells Brush Valley Pumping Station Garage and Tool House at Reservoir No. 6 Reservoir No. 2 - Bear Gap Chemical Treatment Building at Reservoir No. 6 Dwelling and Garage at Bear Gap Pumping Station

September 22. 1992 Uwchlan Tank No. 1 Bell Tavern Well and Booster Station Bell Tavern Office Whitford Well and Booster Station Uwchlan Tank No. 2 Uwchlan Tank No. 3 Schoen Road Well and Booster Station Uwchlan Tank No. 4 Milford Well and Booster Station Saybrooke Well and Booster Station

I-6

September 22. 1992. cont. Stonehedge Well and Booster Station Blackhorse Tank Uwchlan Office Building West Whiteland Well Station West Whiteland Tank West Whiteland Well No. 3

February 14. 1989 Cynwyd Tank and Booster Station Highland Park Tank Netherwood Tank and Booster Station Tinicum Tank and Booster Station Eddystone Booster Station Ridley Park Booster Station Crum Creek Plant Newtown Tank Marydell Booster Station Hunt Country Well Great Valley Operations Center King Road Booster Station Great Valley Well Paoli Tank Devon Tank and Booster Station

February 15, 1989 Montgomery Avenue Booster Station Barren Hill Tank and Booster Station Thomas Road Well Oreland Well Enfield Well Cheltenham Booster Station Plymouth No. 2 Well Plymouth No. 1 Well and Tank Karr's Lane Well Cedar Grove Well Upper Merion Well Upper Merion Intake and Plant Green Lane Reservoir Green Lane Maintenance Building Pickering Creek Plant

February 16. 1989 Babb Well Tredyffrin Well Wyndmoor Tank Hillside Tanks and Booster Station

I-7

February 16. 1989. cont. Moreland Tank Willow Grove Tank and Booster Station Upper Moreland Tank and Booster Station Maple Glen Tank and Booster Station Southampton Booster Station Neshaminy Plant Ironworks Creek Reservoir

Octobers. 1987 Firethorn Well Grand Oak Well Goshen Downs Well Boot Road Tank Birnham Well Greentree Well Pottstown Pike Well Whiteland Glen Booster Station Highland Glen Well Pomona Park Well Mount Bradford Well Birmingham Road Booster Station Radley Mews Well Pocopson Well Radley Run Well Radley Run Tank. South New Street Booster Station Westtown Park Well Dilworthtown Oaks Well Oakbourn Well Chateau Drive Well Edgewood Chase Well Pennwood Well Milltown Tank

October 7.1987 Oakmont Tank and Booster Station Foxcrpft Quarry Sproul Road Tank and Booster Station Springfield Operations Center Primos Tank and Booster Station Clifton Heights Tank and Booster Station North Wayne Tanks and Booster Station Mitchell Tank and Booster Station Bryn Mawr General Office and Shop Complex Flourtown Well North Hills Well Chester Valley Well and Booster Station

I-8

October 7,1987, cont. Pickering Treatment Plant Cabot Well

Judgments. The survivor curve estimates were based on judgment which

considered factors including statistical analyses of retirements; Company policies and

outlook as determined during discussions with management; and survivor curve estimates

from previous studies ofthe Company, as well as other water companies. For depreciable

groups which consist of numerous similar items of property, the distribution ofthe lives of

the units in the group was judged on the basis of an average survival pattern forthe entire

group. The judgments for a life span group were made by estimating the life of the major

facility in the group and assigning lives to the related items of property which terminate at

the probable retirement date of the major facility.

The life span estimates for structures and equipment in Accounts 304, 305, 306,

310 and 320 were based on the type of construction, attained age and specific plans of

management. The following tabulation sets forth, for each life span group, the location,

type of construction and the estimated life span.

Life Span Group Type of Construction Life Span

Account 304.2, Power and Pumping Structures Crum Creek Stone, Concrete 136 Neshaminy Stone, Concrete 125 Pickering Stone, Brick, Concrete 137 Pickering East Brick, Concrete 75 Upper Merion, Intake Prefabricated Steel 40

Account 304.3. Purification Buildings Crum Creek Brick, Concrete 77 Neshaminy Brick, Concrete 96 Pickering Brick, Concrete 70 Pickering East Brick, Concrete 75 Media Brick, Concrete 50 Upper Merion Brick, Concrete 60,84 Bristol Brick, Concrete 87 Ingram's Mill Brick, Concrete 60 Fern Hill Stone, Concrete 75 Bear Gap Prefabricated Steel 50 New Shenango Valley Brick, Concrete 75 Ingram's Mill - New Brick, Concrete 75 Bubbling Springs Brick, Concrete 60

1-9

Life Span Group Type of Construction Life Span

Account 304.61 Office Buildings Bryn Mawr - Office Complex Eastern Division Operations Small Offices and Improvements Shamokin Office Building White Haven Office

Brick, Concrete Steel, Concrete Block Various Brick Wood Frame

Account 304.62, Stores. Shop and Garaoe Buildings Bryn Mawr - Garage Neshaminy - Storage Building Springfield Operations Great Valley Ironworks Media Commerce St. Garage Shenango Valley Garage Small Garages

Account 304.63, Miscellaneous Structures Bryn Mawr - Garage and Office Crum Creek - Residence and Garage Foxcroft Quarry Improvements Springton Green Lane Maintenance Building Ironworks Creek Pickering West Great Valley Division Headquarters Improvements

Account 305, Collecting and Impounding Reservoirs

Reservoirs Traveling Screens

Brick, Concrete Stone Prefabricated Steel, Concrete Wood Frame Fuel Tanks Steel Brick Concrete Block Various

Brick, Concrete Stone, Concrete Fence, Roads, Concrete Prefabricated Steel Concrete Block Wood Frame, Prefabricated Steel Concrete Brick, Concrete Various

Concrete, Earth-Masonry Electrical - Mechanical

Concrete Deep Well Concrete Electrical - Mechanical Concrete Concrete Concrete Concrete

Account 306. Lake, River and Other intakes Schuylkill River - Intake Upper Merion - Intake Pickering East - Intake Traveling Screens Bristol Water Treatment Intake Ingram's Mill Intake New Bear Gap Intake New Shenango Valley Intake

Account 310.4, Other Power Production Equipment Diesel Generators Mechanical

Account 310.7, Oil Engine Pumping Eguipment Stover Well No. 19 Mechanical

Account 320. Purification Svstem - Structures Neshaminy Concrete, Pickering Concrete, Pickering East Concrete, Crum Creek Concrete, Media Concrete, Upper Merion Concrete, Bristol Treatment Plant Concrete

Cast Iron Cast Iron Cast Iron Cast Iron, Cast Iron, Cast Iron,

Steel Steel Steel Steel Steel Steel

109 50

Various 85 50

100 125 50 45 25 50 85 75

Various

44 125 30 50 45

45, 70 31 50

Various

100-150 20

75 75 75 20 69 35 75 75

30,45

48

135 60,106

75 77 50

60,70,81 62,87

1-10

Life Span Group Type of Construction Life Span Shenango Valley Clarifier Concrete, Steel 50 Bear Gap Concrete, Cast Iron, Steel 50

Further discussion of several ofthe estimates set forth above follows. The life span

estimates for several groups were based primarily on the attained age. The age of these

groups is approximately equal to or greater than the estimate typically made for the

property group. The property groups for which the life span was based primarily on

attained age are: 304.62, Neshaminy - Storage Building and 304.63, Crum Creek -

Residence and Garage.

The life span estimates for several groups resulted from the use of the same

probable retirement year as another life span group. That is, concurrent retirement of the

facilities is expected. The life span of the Bryn Mawr - Garage and Office in Account

304.63, Miscellaneous Structures and Improvements, was based on the probable

retirement year ofthe Bryn Mawr Complex in Account 304.61, Office Buildings, to which

it is attached. The life span ofthe improvements to the Pickering and Neshaminy plants

recorded in Account 304.63, Miscellaneous Structures and Improvements, was based on

the probable retirement years ofthe main plants in Accounts 304.2, Power and Pumping

Structures, and 304.3, Purification Buildings, respectively.

For reservoirs and intakes, the expectation is that there will be only very minor

retirements prior to the final retirement of the group. A square survivor curve, that is, no

dispersion of retirements, was estimated for these groups. For the other life span groups,

the expectation is that there will be significant retirements prior to the final retirement ofthe

structures. Interim survivor curves were estimated for these structures based on judgment

which incorporated statistical analyses of interim retirements and the nature of the

structures. The interim survivor curves are a 100-S0.5 Iowa type survivor curve for

1-11

Account 304.2, Power and Pumping Structures, as presented on page 11-14; a 90-S2 Iowa

type survivor curve for Account 304.3, Purification Buildings, as presented on page 11-21

a 55-S1 Iowa type survivor curve for Account 304.61, Office Buildings, as presented on

page II-28; an 85-R2.5 Iowa type survivor curve for Account 304.62, Stores, Shop and

Garage Buildings, as presented on page 11-31; a 90-S1 Iowa type survivor curve for

Account 304.63, Miscellaneous Structures and Improvements, as presented on page I1-40;

and a 75-R2.5 Iowa type survivor curve for Account 320.1 Purification Systems -

Structures, as presented on page II-55.

The average survivor curves estimated for depreciable groups with numerous similar

items were based on statistical analyses, Company policies, and previous estimates made

forthis and other companies. For 11 ofthe 31 mass plant accounts and subaccounts for

which survivor curves were estimated, the statistical analysis resulted in good indications

ofthe survivor patterns experienced. Generally, the statistical analyses were the primary

bases for the estimates for the following accounts:

Propertv Group

311 Electric Pumping Equipment 320.2 Purification System - Equipment 331 Mains and Accessories

Special Construction Wrought Iron Mains Galvanized Steel Mains

334 Meters - Conventional and 4-Wheel 334 Meters - Remote/6-Wheel Encoder 335 Fire Hydrants 341.1 Transportation Equipment - Cars & Trucks 344.1 Laboratory Equipment - Conventional 345 Tools and Work Equipment - Construction

Survivor Curve

40-S1.5 35-R2.5

60-R3 55-R2

45-S0.5 23-L2

16-R2.5 75-R3 7-S1.5

35-R2.5 18-S3

1-12

The average survivor curve estimated for Account 330, Distribution Reservoirs and

Standpipes - Standpipes, is a 55-R4 Iowa type survivor curve. The estimate is based on

informed judgment incorporating the results ofa statistical analysis of retirements. The

stub survivor curve for this group, as presented on page 11-67 of the report, loses much

of its significance beyond age 50 and has very little significance beyond age 95. The 55-

R4 is a good fit ofthe points through to age 50. Based on the field observations, studies

in other companies, and the nature of these structures, lives of 50 to 70 years are

expected. The 55-R4 survivor curve provides for substantial retirements during this period

and has an average life within the range ofthe interval.

The average survivor curves for 12 ofthe property groups in Account 331, Mains

and Accessories, and for Account 333, Services, were based on judgment incorporating

the statistical analyses, the size and nature ofthe property, and previous studies forthis

and other companies. The average survivor curves for these property groups are as

follows: Mains and Accessories:

Cast Iron Mains, 4-Inch and Under 95-S1 Cast Iron Mains, 6-, 8- and 10-Inch 105-R4 Cast Iron Mains, 12-Inch and Over 110-R3 Steel Mains 70-R3 Lock Joint Mains 110-R3 Valves 70-R2.5 Cement Wrought Iron 90-R3 Copper Mains 55-R4 Asbestos-Cement Mains 105-R3 Plastic Mains 100-R3 Main Cleaning and Lining 50-L4

Services 70-R3

The results ofthe statistical analyses forthese groups were inconclusive, because

the average service lives are quite long and the average ages of surviving property are

relatively young. That is, historical indications of complete survivor characteristics have

1-13

not yet materialized. However, moderately high mode curves with long service lives were

indicated. Generally, the survivor curve estimates are typical of those used in the water

industry.

The average survivor curve estimated for conventional and 4-wheel encoder meters

in Account 334, Meters, is a 23-L2 Iowa type survivor curve truncated at year end 2006.

The estimate is based on the statistical analyses presented on pages 11-137 through II-

139, and management's plans to retire all existing meters within the next 12 months as

part ofa program to install new remote-read meters. The program of replacing meters will

significantly reduce the average service life of the account. Conventional and 4-wheel

encoder meters are expected to have lives as short as two years. Inasmuch as the rates

of retirement will increase at all ages and all meters in service are scheduled to be

replaced by early 2007, the 23-L2 and a truncation date of 2006 were selected for these

meters. The survivor curve for remote and 6-wheel encoder meters which were installed

in 1990 and subsequent years is a 16-R2.5. The assets in Account 334, Meters, were

reclassified as a result of management plans to install radio frequency devices which will

determine remaining life characteristics. All 6-wheel encoder and remote meters, which

were installed subsequent to 1990, can be retrofit with ERT devices. The conventional

and 4-wheel encoders cannot be retrofit. The new ERT devices will have a survivor curve

of 15-S3.

BOOK RESERVE

The book reserve of the Company as of June 30, 2007, is the result of a

bringforward ofthe book reserve as of March 31, 1985, as adjusted in accordance with

the Order ofthe Pennsylvania Public Utility Commission in Docket No. R-850174. The

book reserve activity subsequent to March 31, 1985, consists of accruals, retirements,

1-14

cost of removal, salvage and other debits and credits recorded to the book reserve

through June 30, 2007. The book reserves related to the utility plant of Consumers

Pennsylvania Water Company also result from bringforwards of book reserves adjusted

in accordance with orders ofthe Commission, as follows:

Division Date Docket No.

Roaring Creek September 30, 1986 R-870587 Shenango Valley December 31, 1986 R-870647 Susquehanna June 30, 1998 R-881134

The projected book reserve as of June 30, 2008, is a bringforward ofthe June 30, 2007

book reserve based on projected accruals, retirements, cost of removal, salvage and other

credits.

CALCULATION OF ANNUAL AND ACCRUED DEPRECIATION

The annual depreciation accruals as of June 30, 2008, are based on the straight

line remaining life method using the equal life group procedure. For the purpose of

calculating the remaining life accruals as of June 30, 2008, the book reserve is allocated

among vintages in proportion to the calculated accrued depreciation as of June 30, 2008,

under the four percent compound interest method through 1985, and the straight line

method subsequent to 1985.

Group Depreciation Procedure. A group procedure for depreciation is appropriate

when considering more than a single item of property. Normally, the items within a group

do not have identical service lives, but have lives that are dispersed over a range of time.

In the equal life group procedure, the property group is subdivided according to

service life. That is, each equal life group includes that portion of the property which

experiences the life of that specific group. The relative size of each equal life group is

1-15

determined from the property's life dispersion curve. This procedure eliminates the need

to base depreciation on average lives, inasmuch as each group is equivalent to a unit

having a single life. The full costs of short-lived units are accrued during their lives,

leaving no deferral of accruals required to be added to the annual costs associated with

long-lived units. The calculated depreciation for the property group is the summation of

the calculated depreciation based on the service life of each equal life group.

Remaining Life Annual Accruals. For the purpose of calculating remaining life

accrual rates as of June 30, 2008, the estimated book depreciation reserve for each plant

account is allocated among vintages in proportion to the calculated accrued depreciation

for the account. Explanations of remaining life accruals and calculated accrued

depreciation follow. The detailed calculations are set forth in the Results of Study section

of the report.

In the equal life group procedure, the remaining life annual accrual for each vintage

is determined by dividing future book accruals (original cost less book reserve) by the

composite remaining life for the surviving original cost of that vintage. The composite

remaining life is derived by compositing the individual equal life group remaining lives in

accordance with the following equation:

, Book Cost r-, , x ( x Remaining Life) Life

Composite Remaining Life . Book Cost

The book costs and lives of the several equal life groups which are summed in the

foregoing equation are defined by the estimated survivor curve.

1-16

Inasmuch as book cost divided by life equals the whole life annual accrual, the

foregoing equation reduces to the following form:

Composite Remaining Life W h o l e L i f e F u t u r e A c c r u a l s

Whole Life Annual Accruals

or

Book Cost Calc. Reserve Composite Remaining Life Whole Life Annual Accrual

The annual accrual rate for each account is equal to the sum ofthe remaining life

annual accruals for all vintages divided by the account's total original cost. The account's

"composite remaining life" is calculated by dividing the sum ofthe future book accruals for

all vintages by the sum ofthe remaining life annual accruals for all vintages.

The calculated accrued depreciation in the equal life group procedure also

represents that portion of depreciable cost which will not be allocated to expense through

future accruals. However, the calculation is based at the equal life group level rather than

the vintage group level, and does not require the use of averages. The equal life group

accrued depreciation ratio is calculated as follows:

Ratio 1 _ R e m a i n i n 9 U f e

Service Life

Inasmuch as service life minus remaining life equals age, when averages are not

employed, the foregoing equation reduces to:

Ratio Age Service Life

1-17

CALCULATION OF ANNUAL AND ACCRUED AMORTIZATION

Amortization, as defined in the Uniform System of Accounts, is the gradual

extinguishment of an amount in an account by prorating such amount over a fixed period,

over the life of the asset or liability to which it applies, or over the period during which it

is anticipated the benefit will be realized. Normally, the proration ofthe amount is in equal

amounts to each year of the amortization period.

The calculation of annual and accrued amortization requires the selection of an

amortization period. The amortization periods used in this report were based on judgment

which incorporated a consideration ofthe period during which the assets will render most

of their service, the amortization periods and service lives used by other utilities, and the

service life estimates previously used for the asset under depreciation accounting.

Amortization accounting is used for certain accounts that represent numerous units

of property, but a very small portion of depreciable utility plant in service. The accounts

and their amortization periods are as follows:

Amortization Period,

Account Years

340 Office Furniture and Equipment Furniture 20 Mechanical Equipment 10 Computers 5

341 Transportation Equipment - Other 20 342 Stores Equipment 20 343.1 Shop Equipment 25 343.2 Tools and Work Equipment - General 20 346 Communication Equipment 15 347 Miscellaneous Equipment 25 348 Other Tangible Plant 25

1-18

Forthe purpose of calculating annual amortization amounts as of June 30, 2008,

the estimated book depreciation reserve for each plant account or subaccount is assigned

or allocated to vintages. The book reserve assigned to vintages with an age greater than

the amortization period is equal to the vintage's original cost. The remaining book reserve

is allocated among vintages with an age less than the amortization period in proportion

to the calculated accrued amortization. The calculated accrued amortization is equal to

the original cost multiplied by the ratio of the vintage's age to its amortization period. The

annual amortization amount is determined by dividing the future amortizations (original

cost less allocated book reserve) by the remaining period of amortization for the vintage.

NET SALVAGE

Experienced and estimated net salvage is incorporated in the results ofthe study

as it was reported on the Company's books and records for the period January 1, 2003

through June 30, 2007, and estimated for the period July 1, 2007 through December 31,

2007. Retirements classified as sales or reimbursements were excluded to the extent

that they represent the recovery of original cost. (Such retirements were also excluded

from the service life study.) The calculation of the amortization is shown in Table 4 on

page 11-12. The amounts of salvage and removal cost by account for each year are set

forth in the section beginning on page 11-331.

Net salvage is presented in this manner to determine the amount of net salvage to

be amortized to the cost of service for ratemaking purposes. In order to be consistent with

this manner of recognizing net salvage, no adjustments for net salvage were made to the

annual accruals and calculated depreciation reserves calculated for the individual

accounts.

1-19

1-1 PART II. RESULTS OF STUDY

PART II. RESULTS OF STUDY

DESCRIPTION OF SUMMARY TABULATIONS

The results of the depreciation study are summarized in Table 1 which sets forth

the calculated annual depreciation and the book reserve related to Utility Plant in Service,

Customers' Advances for Construction and Contributions in Aid of Construction, and the

annual amortization of net negative salvage. Table 2 presents the bringforward to June

30, 2008, of the book depreciation reserve as of June 30, 2007. Table 3 sets forth the

calculation of estimated depreciation accruals forthe twelve months ended June 30,2008.

Table 4 presents the amortization of experienced and estimated net salvage, by account,

based on the five-year period, 2003-2007. The total amortization amount is incorporated

in the total annual accrual in Table 1.

DESCRIPTION OF DETAILED TABULATIONS

Supporting statistical data for the estimates of average service lives and survivor

curves and the annual depreciation calculations are presented in two sections.

The section beginning on page 11-13 sets forth, for each depreciable group

analyzed by the retirement rate method, a chart depicting the original and estimated

survivor curves followed by a tabular presentation ofthe original life table plotted on the

chart. A cumulative summary, by year installed, for utility plant and the supporting data

for the original cost depreciation calculations are presented in the section beginning on

page 11-159. The tabulations of experienced and estimated net salvage, by year and

account for the five-year period 2003-2007, are presented in the section beginning on

page 11-331.

I-2

In the first section, the survivor curves estimated for the depreciable groups are

shown as dark smooth curves on the charts. Each smooth survivor curve is denoted by

a numeral followed by the type curve designation. The numeral used is the average life

derived from the entire curve from 100 percent to zero percent surviving. In cases where

only a segment ofthe estimated curve is used in the depreciation calculation, the numeral

used for identification purposes is not a designation ofthe average life ofthe group. The

titles ofthe charts indicate the group, the symbol used to plot the points ofthe original life

table, and the experience and placement bands of the life tables which'were plotted. The

experience band indicates the. range of years for which the retirements were used to

develop the stub survivor curve. The placements indicate, for the related experience

band, the range of years of installations which appear in the experience.

The tables of the calculated annual depreciation related to original cost are

presented in account sequence in the second section and indicate the estimated average

survivor curves used in the calculations. The tables set forth, for each installation year,

the original cost, calculated accrued depreciation, allocated book reserve, remaining life

expectancy, and the calculated annual accrual.

Detailed tabulations setting forth the cost of removal, gross salvage and net

salvage amounts, by account and year, are presented in the third section. The net

salvage amounts, by account and year, are carried forward to Table 4, which presents the

five-year amortization of net salvage.

I-3


TABLE 1. ESTIMATED SURVIVOR CURVES, ORIGINAL COST, BOOK RESERVE AND CALCULATED

ANNUAL DEPRECIATION ACCRUALS RELATED TO UTILITY PLANT AT JUNE 30, 2008

Depreciable Group

(1)

Intangible Plant 301 Organization 302 Franchises and Consents 303 Miscellaneous Intangible Plant

Total Intangible Plant

Nondepreciable Plant 303.11 Water Rights 303.12 Reservoir Land 303.13 Other Source of Supply Land 303.2 Power and Pumping Land 303.3 Purification Land 303.4 Transmission and Distribution

Land and Rights of Way 303.5 Distribution Reservoir and Standpipe

Land 303.61 Office Land 303.62 Stores. Shop and Garage Land 303.63 Miscellaneous Land

Total Nondepreciable Plant

Depreciable Plant

304.2 Power and Pumping Structures Major Treatmenl Plants Other Structures

Total Account 304.2

Purilication Buildings Major Treatment Plants Other Structures

304.3

TofaMccounf 304.3

304.61 Office Buildings

Original

Survivor Cost at

Curve June 30, 2008

(2) (3)

Nondepr. 5,059,236 23

Nondepr. 727,732.45

Nondepr. 1,144.843.93

6,931.812.61

Nondepr. 1,843,009-68

Nondepr. 2,867,723.59

Nondepr. 6,384.840.66

Nondepr. 1,010,876.21

Nondepr. 1,295,051.52

Nondepr. 1.095,757.28

Nondepr, 1,278,339.57

Nondepr. 3,101.973.42 Nondepr. 1,022,081.44

Nondepr. 994,086.21

20.893,739.58

tOO-SO.5 ' 10.087.601.93

4 5-R 3 15,915,547.39

26,003,149-32

90-S2 102,758,936.06

45-R3 4.356,271.46

107,115,207.52

55-Sl 33,681.143.24

Book Reserve

Future Accruals

(4) (5)

4,378,845 5,257,901

5,708,760 10,657,646

9,636,746

16,732,732 948,477

16,366,406

86,026,196 3.407.796

17,681.209

9,122.359

89.433.992

24,558,781

Annual Accrual Amount

(6)

Composite Remaining

Life

(7)

Annual Accrual Rate,

Percent (8)

153.37) 339,119

492.490

1,855,486 113,694

1.969,380

1,030.081

37.2 31,4

46.4 29.9

23,8

1.52 2.13

1.81 2.61

3.06




Depreciable Group

(1)

Survivor Curve

(2)

Original Cost at

June 30,2008

(3)

Book Reserve

(4)

Future Accruals

(5)

Annual Accrual Amount

(6)

Composite Remaining

Life (7)

Annual Accrual Rate,

Percent (8)

Depreciable Plant, cont. 304.62 Stores, Shop and Garage Buildings 304.63 Miscellaneous Structures and Improvements 305 Collecting and Impounding Reservoirs 306 Lake, River and Other Intakes

• 307 Wells and Springs

85-R2.5 90-S1 Square Square 40-R2.5

7,832.321.97 6,516.054.05

27,390.651.75 7,596,303.39

52,397,437.02

2,710.663 1,722,650 5.058,573 2.406,899

10.061,687

5,121,660 4,793,407

22.332,085 5.189,406

42,335.750

202.527 237.515 383.637 234,684

1,515,388

25.3 20.2 58.2 22.1 27.9

2.59 3.65 1.40 3.09 2.69

310.4 310.7 311

320

Other Power Production Equipment Oil Engine Pumping Equipment Electric Pumping Equipment

Pumping Equipment SCADA Equipment

TofaMccounf 3JT

Purification System Structures Wells and Boosters

Subtotal

Square Square

40-S1.5 10-SQ

75-R2.5 45-R3

4,386,496.56 9,969.20

60.751,041.67 4,918.402.71

65.669,444.38

64,900,844.48 1.389.634.68

326,872 8.816

24,969,423 4,344,031

29.313,454

19.177,927 590,977

4,059,623 1.154

35,781,618 574,370

36,355,988

45,722,917 798,655

66,290,479.16 19.765,904 46,521,572

101,942

1,580,179 62,940

1.643,119

1,521.422 33,246

1.554,668

39.8

22.6 9.1

30.1 24.0 29.9

2.32

2.60 1.28

2.34 2.39 2.35

Equipment Computers Painting Filter Media

Total Account 320

35-R2.5 10-SQ 10-SQ 10-S3

54,466,875.33 3,379,462.92

176,435.71 2,915.767.71

127,229,020.83

12.518,243 2,337.737

176.436 2,439,725

41,948,634 1,041,725

476,040 37,241.045 89,987,971

1.812,727 270.853

90,784 3.729,032

23.1 3.8

5.2

3.33 8.01

3.11

330 Distribution Reservoirs and Standpipes Tanks

Tank Painting

Total Account 330

55-R4 10-SQ

44.043.016.83 11,638,550.97

55.681.567.80

14,154,904 6,774,061

20,928,965

29,888,114 4,664,490

34,752,604

943,479 762,404

1,705,883

31.7 6.4

2-14 6.55

AQUA PENNSYLVANIA , INC.

T A B L E 1 . ESTIMATED SURVIVOR C U R V E S , ORIGINAL COST, B O O K R E S E R V E A N D C A L C U L A T E D

A N N U A L DEPRECIAT ION A C C R U A L S R E L A T E D TO UTILITY P L A N T A T J U N E 30, 2008

Depreciabls Group

(1)

Survivor

Curve

(2)

Original

Cost at

June 30, 2008

(3)

Book

Reserve

Future

Accruals

(51

Annual

Accrual

Amount

(6)

Composi te

Remaining

Life

(7)

Annual

Accrual Rate,

Percent

(8)

Depreciable Plant, cont . 331 Mains and Accessories

Cast fron Mains - 4 fncft antf Under Cast Iron Mains - 6. 8 and 10 Inch Cast Iron Mains - 12 inch and Over Steel Mains Lock Joint Mains Valves Special Construction Cement Wrought Iron Mains Wrought Iron Mains Copper Mains Asbestos Cement Mains Galvanized Steel Mains Plastic Main Cleaning & Lining

Total Account 331

333 Services

35-S1 105-R4 110-R3 70-R3 110-R3 70-R2.5 60-R3 90-R3 55-R2 55-R4 105-R3 45-S0.5 100-R3 50-L4

70-R3

21,086, 522,658, 244,257,

6.716, 6,023,

24,981, 24.426

1.657 71

475 9,901

915 8,755

56.969

25Q.T2 ,315.82 265.18 099.45 249.77 ,373.46 ,651.66 ,603,61 .737.87 ,100.66 ,437.16 .071,61 ,260.22 .093.65

2,Qr 1,278 59.474.415 29,241,951

3,122.920 1.595,520 5.378,134 4,830,843 1.051,355

58.840 229,137

2,201.440 209.311

1.353,541 10.073.517

929.096,510.84

186,213,739.60

120.892,202

35,573,477

(5,014.369 463,163,903 215,015,314

3.593,180 4,427,732

19,603.239 19,597,808

806.250 12,896

245,964 7,699.997

705,763 7,401,715

46,695.576 806,204,306

150,640,266

230,273 5.515.301 2.641.197

145,323 76,956

453,417 469,038

45,197 1,461

11,398 120.003

28,341 102.897

1,212,722 11.113.530

3.160,210

55.5 84.0 81.4 24.7 57.5 43,2 41.8 17.8

8.8 21.6 64.2 24.9 71.9 38,7

47.7

1.38 1,06 1.08 2.16 1.28 1.82 1.92 2.43 2.04 2.40 1.21 3,10 1.18 2,13

1.70

334 Meters Conventional Remote ERTS

Total Account 334

23-L2 16-R2.5 15-S3

2,207,713.28 85.129.620.11 31,230,778.92

118.568,112.31

2.207,713 28,396,560

8,164.467

38,768,740

56.733,059 23,066,311 79,799.370

7,150,453 2,361,598 9,512,051

7.9 9.8

8,40 7.56

335 339

Fire Hydrants Other Plant and Miscellaneous

75-R3 10-SQ

38,563,107.30 1,886,09

5,160.926 33,402,182 1,886

641,189 210

52.1 • 9.0

1.66 11.13

340 Office Furniture and Equipment Furniture Mechanical Equipment Computers

Tolal Account 340

20-SQ 10-SQ 5-SQ

3.800,042.36 3,699,801.57

47.491.022.83

54,990,866.76

1.282.438 849.073

25,512,246

27.643,757

2,517.604 2,850.729

21,978,777

27.347,110

186,882 471,287

7.449.162 8.107.331

13.5 6.0 3.0

341

342

Transportation Equipment Vehicles Other

Total Account 341

Stores Equipment

7-S1.5

20-SQ

20-SQ

4,521.059.22 1.350,822.72 5,871,881.94

246,311.18

1,606,257 508,517

2,114.774

188,013

2.914.803

842,306 3,757,109

58,299

697.444

52,212

749,656

3,293

4.2

16,1

17.7

15.43




Depreciable Group

(1)

Depreciable Plant, cont. 343.1 Shop Equipment 343.2 Tools and Work Equipment - General Equipment 344 Laboratory Equipment

Conventional Electronic

Total Account 344

345 Tools and Work Equipment - Construction Equipment 346 Communication Equipment 347 Miscellaneous Equipment 348 Other Tangible Plant

Totaf Depreciable Plant

TOTAL UTILITY PLANT IN SERVICE

CUSTOMERS' ADVANCES FOR CONSTRUCTION 331 Mains and Accessories

Cast Iron Mains - 6, 8 and 10 Inch Cast Iron Mains -12 Inch and Over

Total Account 331

333 335

Services Fire Hydrants

TOTAL CUSTOMERS' ADVANCES FOR CONSTRUCTION


Original Annual Composi te Annual

Survivor Cost at Book Future Accrual Remaining Accrual Rate,

Curve June 30, 2008 Reserve Accruals Amount Life Percent

(2) (3) (4) (S) (6) (7) (8)

25-SQ 1.036.813.54 248,455 788,358 38,983 20.2 .. 20-SO 9,064,340.21 4,411.415 4,652,926 344.198 13.5 "*

35-R2.5 1.182,048.36 532,173 649,878 32.166 20.2 2.72 20-R2 2.602,536,32 1,402,257 1.200,283 103.354 11.6 3.97

3,784,584.68 1.934,430 1.850,161 135,520

18-S3 14,256.671.02 6.058,245 8,198,427 607,835 13.5 4.26 15-SO 4,131,377.75 1,619,515 2,511.861 272.601 9.2 •• 25-30 2.552,460.00 368,481 2,163.980 103.133 21.0 " 25-50 9.224.40 770 8.454 391 21.6 *•

1,889,896,654.65 391.223,138 1,498,673,522 48,035,809

1,917,722,206.84 391,223,138 1,498,673,522 48,035,809

105-R4 47,836.811.12 7,266.894 40,569,915 450,518 90.1 0.94 110-R3 32,709.00 7.414 25,295 300 84.3 0.92

47,869,520.12 7,274.308 40,595,210 450.818

70-R3 371,865.88 18,965 352,901 6.129 57.6 1.65 75-R3 474,638.55 20,274 454,364 7.328 62.0 1.54

48,716,024.65 7,313,547 41,402,475 464.275

Nondepreciable Plant 303.2 303.4

303.5

Power and Pumping Land Transmission and Distribution

Land and Land Rights Distribution and Standpipe Land

Totaf Nondepreciable Plant

Nondepr.

Nondepr. Nondepr.

3.605.04

4,505.75 8.199.00

16,309.79

A Q U A PENNSYLVANIA , INC.

T A B L E 1 . ESTIMATED SURVIVOR C U R V E S , ORIGINAL COST, B O O K R E S E R V E A N D C A L C U L A T E D

A N N U A L DEPRECIATION A C C R U A L S R E L A T E D TO UTILITY PLANT AT J U N E 30, 2008

Depreciable Group

(D

CO

Depreciable Plant 304.2 Power and Pumping Slruclures 304.3 Purification Buildings 307 Wells and Springs 311 Electric Pumping Equipment 320 Purification System - Equipment 330 Distribution Reservoirs and Standpipes

331 Mains and Accessories Cast Iron Mains - 4 Inch and Under Cast Iron Mains - 6, 8 and 10 Inch Cast Iron Mains -12 Inch and Over Valves

Asbestos Cement Mains Total Account 331

333 Services 334 Meters - Conventional

335 Fire Hydrants

Total Depreciable Plant

TOTAL CONTRIBUTIONS IN AID OF CONSTRUCTION

Amort izat ion of Net Salvage

TOTAL UTILITY PLANT

Survivor

Curve

(2)

45-R3 90-S2

40-R2.5 40-S1.5 35-R2.5 55-R4

95-Sl 105-R4 110-R3

70-R2.5 105-R3

70-R3 23-L2 75-R3

Orig inal

Cost at

June 30, 2008

(3)

357,319.57 77,762.70

519,556.88 197,275.89 27,693.81

718,626.76

25,837.61 47,203.956,93

2,971.261,56 993.93

3.756,707.11 53.958,757.14

2,038.878.51 74.473,95

2.164.375.55

60,134,720.82

60,151,030.61

1,808,855,151.68

Book

Reserve

169,497 11.249

539,960 141,340 21,169 542,414

8,088 7,105,849 323.142

299 779,796

8,217,174

515,131 74,694

706.789

10,939,417

10,939,417

372,970,174

Future

Accruals

(5)

187,823 66,514 (20.404) 55.935 6,525

176,212

17,750 40,098,112 2.648.119

695 2,976,910

45,741.586

1,523,750 (218)

1.457,589

49,195,312

49.195,312

Annual

Accrual

Amount

(6)

8,348 1,174

3,221 454

5,071

443 511.747

31,129 16

45,054

588,389

32,861

30.711

670.229

670,229

1,408,075,736

6,696,749

53.598,054

Composi te

Remaining

Life

(7)

22,5 56.7

17.4 14.4 34.7

40.1 78.4 85.1 43.4 66.1

46.4

47.5

Annual

Accrual Rate,

Percent

(8)

2 34

1.51

1.63 1,64 0,71

1.71 1.08 1.05 1.61 1.20

1.61

1.42

" Life Span Procedure was used. Curve Shown is Interim Survivor Curve. " Accruals calculated for each asset by the Company's properly record system using the amortization period set forth in Column 2.


TABLE 2. BRINGFORWARD TO JUNE 30, 2008, OF BOOK RESERVE AS OF JUNE 30, 2007

CD

Book Reserve Amortization Projected Projected as of Depreciation of Projected Gross Cost of

Account June 30, 2007 Accruals Net Salvage Retirements Salvage Removal (1) (2) + (3) + (4) (5) + (6) (7)

304.2 9,249,766.42 470,679.71 83,700,00 304.3 15,762.762.06 1.931,947.40 13,500.00 304.61 8.226.909.42 974,249,09 78,800.00 304.62 2,516.581.19 196,482.05 2,400.00 304.63 1,629.051.47 151,398.56 57,800,00 305 4,801,083.44 357,589.12 100.100.00 306 2,180.920.80 270,978.48 45,000.00 307 8.823,326.59 1,462,843,53 7,176.50 171,600.00 60,060.00 310.4 260.223.40 67,480.07 6,695.00 7.100.00 1,278.00 1,704.00 310.7 8.815.66

1,704.00

311 27,929,892.16 1.563,229.19 (327.50) 183,000.00 3,660.00 320 35,420.547.12 3,099,497.82 1.279,000.00 330 19,439.788.29 1,548,420.87 59,244.34 331 111,118.847.58 10,881,301.94 3,204,202.50 1,421.856.88 73,629.00 2,964,122.00 333 33,826,354.68 3,035,154.94 2,243,896.50 700,393.69 316,277.00 3,147,812.00 334.01 2.228.275.20 (12.710.50) 20.561.92 822.24 334.02 20.935,458.83 7,584,444.13 2.716.00 114,095.31 75.00 334.03 5,813,977.92 2,350,488.64 335 4.574,148.86 634,409.27 840,351.00 69.600.00 818,383.00 339 0.00

818,383.00

340.1 1.136,432.85 147.028.08 (323.00) 700.00 340.2 506,999.44 344.638.49 (2,564.50) 340.3 19,181,716.15 6,344.329.78 13.800.00 341.1 1.339.541.29 576,514.36 (15,754.50) 386,900.00 92,856.00 341.2 468,145.67 61,671.35 21,300.00 342 188,012.52 343.1 213,913.50 37.741.93 3,200.00 343.2 4,021,588.06 398,748.89 (22.00) 8,900.00 344 1,82.0,345.68 127,104.54 (20.00) 13,000.00 345.1 5,546,711.54 577.470.48 (13,407.00) 103,000.00 50,470.00 ' 346 1,388,338.56 231.376.45 200.00 347 297,677.09 96,403.98 5,600.00 348 400.70 368.98

Subtotal 350,856,554.14 45,523.992.12 6.259,908.50 4,964,352.14 539.192.24 6,992,156.00

Less: Advances

331 6.824,334.24 449.973.49 333 12.792.00 6,172.97 335 12.870.00 7,404.36

Subtotal 6,849,996.24 463,550.82 0.00 0.00 0.00 0.00

Acquisitions (8)

Adjustments

(9)

(11,888.26) 11,888.26

0.00 0.00

Book Reserve as of

June 30, 2008 (10)

9,636 17,681 9,122 2,710 1,722 5.058 2,406

10,061 326

8

29,313 37.241 20,928

120,892 35,573 2.207

28,396 8,164 5,160

1,282 849

25,512 1.606

508 188 248

4,411 1,934 6,058 1,619

388

,746.13 ,209.46 ,358.51 .663.24 ,650.03 .572.56 ,899.28 ,686.62 .872.47 .815.66 ,453.85 ,044.94 ,964.82 ,202.14 .477.43 ,713.28 .560.39 ,466.56 ,926.13

0.00 ,437.93 ,073.43 ,245.93 ,257.15 ,517.02 ,012.52 .455.43 ,414.95 ,430.22 .245.02 ,515.01 ,481.07 769.68

391,223,138.86

0.00 0.00

7,274,307.73 18,964.97 20.274.36

7,313,547.06


TABLE 2. BRINGFORWARD TO JUNE 30, 2008, OF BOOK RESERVE AS OF JUNE 30, 2007

Book Reserve as of Depreciation

Account June 30,2007 Accruals

0) (2) + (3)

Less: Contributions

304.2 161,064.20 8,432.74 304.3 10,074.52 1.174.22 307 539,959.55 311 138.025.69 3.314.23 320 20,697.75 470.79 330 537,311.85 5.102.25 331 7,629,023.57 588,150.45 333 482,101.59 33.029.83 334.01 74.694.33 335 675.838.33 30,950.57

Subtotal 10,268,791.38 670.625.08

Total 333.737,766.52 44,389.816.22

Amortization of

Net Salvage (4)

Projected Projected Gross

Retirements Salvage (5) + (6)

Projected Cost of

Removal (7)

Acquisitions (8)

Adjustments

(9)

0.00

6,259,908.50

0.00

4.964,352.14

0.00

539.192.24

0.00

6,992,156.00

0.00

0.00

0.00

0.00

Book Reserve as of

June 30, 2008 (10)

169,496.94 11,248.74

539,959.55 141,339,92 21.168.54

542.414.10 8.217.174.02

515.131.42 74,694.33

706,788.90

10,939,416,46

372.970.175.34


TABLE 3. CALCULATION OF DEPRECIATION ACCRUALS FOR THE TWELVE MONTHS ENDED JUNE 30, 2008

Composi te Annual Original Cost Or ig inal Cost Accrual Accrual

Depreciable Group as of 6/30/07 as of 6/30/08 Rate Amount

(1) (2) (3) (4) (5)

UTILITY PLANT IN SERVICE

304.2 Power and Pumping Structures 24,069,160.42 26,003,149.32 1.88 470,679.71 304.3 Purification Buildings 105,186,704.09 107.115,207.52 1.82 1.931,947.40 304.61 Office Buildings 31,053,015.63 33.681.143.24 3 01 974,249.09 304,62 Stores, Shop and Garage Buildings 7,578,035.08 7,832.321.97 2.55 196.482.05 304.63 Miscellaneous Structures and Improvements 3,644,923.45 6,516.054.05 2:98 151.398.56 305 Collecting and Impounding Reservoirs 25,980,859.15 27,390.651.75 1.34 357.589.12 306 Lake, River and Other Intakes 7.051,181.94 7,596,303.39 3.70 270.978.48 307 Wells and Springs 48,141,637.25 52.397,437.02 2.91 1.462,843.53 310.4 Other Power Production Equipment 990,401.24 4.386,496.56 2.51 67,480.07 310.7 Oil Engine Pumping Equipment 9,969.20 9.969.20 0.00 0.00 311 Electric Pumping Equipment 62.464.095.68 65.669.444.38 2.44 1.563.229.19 320 Purification System 103,216,913.39 127.229.020.83 2.69 3,099,497.82 330 Distribution Reservoirs and Standpipes 50.739,110.53 55,681.567.80 2.91 1,548.420.87 331 Mains and Accessories 884,453,812.14 929.096.510.84 1.20 10,881.301.94 333 Services 172,976,194.08 186,213,739,60 1.69 3,035.154.94 334 Meters

Conventional • 1989 and Prior 2.228.275.20 2.207.713.28 0.00 0.00 Remote 81.744.838.12 85,129.620.11 9.09 7.584,444.13 ERTS 30.624.185.38 31,230.778.92 7.60 2.350.488.64

To/a/ Account 334 114,597,298.70 118,568,112.31 9.934.932,77

335 Fire Hydrants 36.961,806.08 38.563.107.30 1.68 634.409.27 339 Other Plant and Miscellaneous 1,886.09 0,00 0.00 340 Office Furniture and Equipment

Furniture 2,739.371.14 3,800,042.36 5.00 * 147,028.08 " Mechanical Equipment 3,471,449.85 3,699.801,57 10.00 * 344,638.49 " Computers 35.239,328.12 47.491.022.83 20.00 • 6.344.329.78 **

Total Accounl 340 41,450,149.11 54.990.866.76 6,835.996.35

341 Transportation Equipment Vehicles 2.922.638.07 4,521,059.22 15.49 576.514.36 Other 1.173.062.97 1,350.822.72 5.00 ' 61.671.35 **

Total Account 341 4,095,701.04 5,871.881.94 . 638,185.71

342 Stores Equipment 246.311.18 246,311.18 0.00 0.00 343.1 Shop Equipment 869,024.99 1,036,813.54 4.00 • 37,741.93 " 343.2 Toois and Work Equipment - General 7.905.776.58 9.064,340.21 5.00 " 398.748.89 " 344 Laboratory Equipment 3.478.531.61 3.784.584.68 3.50 127.104.54 345.1 Tools and Work Equipment - Construction 13,775,876.78 14,256,671.02 4.12 577,470.48 346 Communication Equipment 3,316,968.64 4.131.377.75 6.67 * 231,376.45 " 347 Miscellaneous Equipment 2,292,922.53 2,552.460.00 4.00 * 96,403.98 ** 348 Other Tangible Plant 9,224.40 9.224.40 4.00 * 368.98 "

TOTAL UTILITY PLANT IN SERVICE 1,756.555.604.91 1,889.896.654.65 45,523.992.12

CUSTOMERS' ADVANCES FOR CONSTRUCTION 331 Mains and Accessories 47,869,520.12 47,869,520.12 0.94 449,973.49 333 Services 371.865.88 371,865.88 1.66 6,172.97 335 Fire Hydrants 474.638.55 474.638.55 1.56 7.404.36

TOTAL CUSTOMERS' ADVANCES FOR CONSTRUCTION 48,716.024.55 48,716.024.55 463.550.82


304.2 Power and Pumping Structures 357.319,57 357,319.57 2.36 8,432.74 304.3 Purification Buildings 77.762.76 77,762.76 1.51 1.174.22 307 Wells and Springs 519,556.88 519,556.88 0.00 0.00 311 Electric Pumping Equipment 197.275.89 197.275.89 1.68 3.314.23 320 Purification System - Equipment 27,693.81 27,693.81 1.70 470.79 330 Distribution Reservoirs and Standpipes 718,626.76 718,626.76 0.71 5,102.25 331 Mains and Accessories 53,958.757.14 53.958.757.14 1.09 588,150.45 333 Services 2.038.878.51- 2.038,878.51 1.62 33,029.83 334.1 Meters - Conventional - 1989 and Prior 74.473.95 74,473.95 0.00 0.00 335 Fire Hydrants 2.164.375.55 2.164,375.55 1.43 30.950.57

TOTAL CONTRIBUTIONS IN AID OF CONSTRUCTION 60,134.720,82 60.134,720.82 670,625.08

TOTAL UTILITY PLANT 1,647.704,859.54 1.781,045.909.28 44,389,816.22

• Accrual Rate Based on Amortization Period, ** Accrual Amount Determined by Amortization Accrual Rate Multiplied by Vintages still to be Depreciated.

11-11


TABLE 4. AMORTIZATION OF EXPERIENCED AND ESTIMATED NET SALVAGE

2003 2004 2005 2006 2007

Account Gross

Salvage Cost of

Removal Gross

Salvage Cost of

Removal Gross

Salvage Cost of

Removal Gross

Salvage Cost of

Removal

Gross Salvage

Cost of Removal

Net Salvage

Salvage Accrual

(1) (2) (3) + (4) (5) + (6) (?) (8) (9) + (10) [11) (12)* (13)=(12)/5

307.00 310,40 311.00 331.00 333,00 334,01 334.02 335.00 340.10 341.10 345.10

1.613.32 18.350,00 39.530.90

12.431,33 93.314.99

3,232.758.18 1,916.876.13

721,537.70

2,633.824,49 2,061.412.99

795.397,42

3,191,765.46 2,746,326.20

8.832.60 999.531.55

52,964.98

3,589,928.88 2,499.066.89

4,546.57 929.535.41

1,278.00 2.342.73

70,490.00 168,796.00

506.17

74.352.00 34.692.00

46,588.97 1,704,00

4,650,229.76 2,947,064,35

403.25 865,593.93

(59,020.30) (40,776.01)

2.342.73 (17,228,016.77) (12.001,950.56)

506.17 (13,782.42)

(4,311.596.01) 1,613,32

92,702.00 74,222.90

(11,804.00) (8,155.00)

469.00 (3,445,603.00) (2.400,390.00)

101.00 (2,756.00)

(862,319.00) 323.00

18,540.00 14,845.00

TOTAL 59.494.22 5,976.918.33 0.00 5,490,634.90 0.00 6,946.455.81 52,984.98 7,023,077.75 352^456.90 8,511,584.26 (33,483,754.95) (6,696,749.00)

' Column (12) equals the summation of Columns (2) through (11).

1-13 SERVICE LIFE STATISTICS

100

90

80

70

flQOR PENNSTLVfiNIfl, INC. RCCOUNT 304.2 POWER HND PUMPING STRUCTURES

ORIGINRL AND SMOOTH SURVIVOR CURVES ORIGINAL CURVE: X 1952-2004 EXPERIENCE; 1891-2004 PLACEMENTS

0 1980-2004 EXPERIENCE: 1B91-2004 PLRCEMENTS

flQOR PENNSTLVfiNIfl, INC. RCCOUNT 304.2 POWER HND PUMPING STRUCTURES

ORIGINRL AND SMOOTH SURVIVOR CURVES ORIGINAL CURVE: X 1952-2004 EXPERIENCE; 1891-2004 PLACEMENTS

0 1980-2004 EXPERIENCE: 1B91-2004 PLRCEMENTS

\

,IOWR ion "So.5 \

\

\

\

(J 60

> tc

in 50 i -z u u IE LU 40 IL

30

20

10

15 30 45 60 75 90 105

RGE IN TERRS

120 135 150 165 180


ACCOUNT 3 04.2 POWER AND PUMPING STRUCTURES

ORIGINAL LIFE TABLE

PLACEMENT BAND 1891-2004 EXPERIENCE BAND 1952-2004

AGE AT BEGIN OF INTERVAL

EXPOSURES AT BEGINNING OF AGE INTERVAL

RETIREMENTS PCT SURV DURING AGE RETMT SURV BEGIN OF INTERVAL RATIO RATIO INTERVAL

0 . 0 19,113,608 0 . . oooo 1 .0000 100 . . 00 0 . 5 19,318,543 278 0 . oooo ' 1 . oooo 100 . . 00 1 . 5 18,979,922 985 0 . 0001 0 . 9999 100 . 00 2 . 5 15,835,074 1, 530 0 . 0001 0 . 9999 99 . 99 3 . 5 14,987,969 0 . oooo 1 . 0000 99. 98 4 . 5 14,432,423 4,389 0 . 0003 0 .9997 99. 98 5 . 5 13,753,811 4, 862 0 . 0004 0 . 9996 99. 95 6 . 5 13,682,960 6, 754 0 . 0005 0 . 9995 99 . . 91 7 . 5 13,825,789 3, 558 0 . 0003 0 . 9997 99. 86 8 . 5 13,987,085 2, 756 0 . 0002 0 . 9998 99 . 83

9 . 5 13,485,437 3,483 0 . 0003 0 .9997 99 . 81 10 .5 13,134,559 3,208 0 . 0002 0 .9998 99 . 78 11 .5 12,944,497 5/949 0 . 0005 0 .9995 99. 76 12 . 5 12,415,797 20,996 0 . 0017 0 . 9983 99 . 71 13 . 5 5,717,266 11,141 0 . 0019 0 . 9981 99 . 54 14 . 5 5,411,980 7, 092 0 . 0013 0 . 9987 99 . 35 15 . 5 5,025,869 5, 249 0 . 0010 0 . 9990 99. 22 16 .5 4,53 7,781 2, 029 0 . 0004 • 0 . 9996 99 . 12 17 .5 4,217,060 11,338 0 . 0027 0 . 9973 99. 08 18 . 5 3,872,062 4, 178 0 . 0011 0 . 9989 98 . 81

19 . 5 3,778,433 13,476 0 . 0036 0 . 9964 98. 70 20 .5 4,021,484 6, 264 0 . 0016 0 . 9984 98 . 34 21 . 5 3,874,293 6,998 0 . 0018 0 . 9982 98. 18 22 .5 4,100,292 7, 499 0 . 0018 0 . 9982 98. 00 23 .5 3,975,069 18,770 0 . 0047 0 . 9953 97. 82 24 .5 4,070,465 186,521 0 . 0458 • 0 . 9542 97. 36 25 .5 3,812,077 4,309 0 . 0011 0 . 9989 92 . 90 26 . 5 3,594,286 63,685 0 . 0177 0 . 9823 92 . 80 27 . 5 3,451,945 1 r101 0 . 0022 0 .9978 91. 16 28 .5 3,360,909 4,216 0 . 0013 0 . 9987 90 . 96

29 . 5 2,941,342 7, 044 0 . 0024 0 . 9976 90 . 84 30 . 5 2,381,757 1,226 0 . 0005 0 . 9995 90 . 62 31 . 5 1,983,401 10,985 0 . 0055 0 . 9945 90 . 57 32 . . 5 1,755,524 15,265 0. 0087 • 0 . 9913 90. 07 33 . .5 1,760,443 8, 885 0 . 0050 0 . . 9950 89. 29 34 . 5 1,650,929 2, 130 0 . 0013 0 . 9987 88 . 84 35 . 5 1,619,515 1/447 0 . 0009 0 . .'9991 88 . 72 36. . 5 1,558,741 0 . 0000 1. . 0000 88 . 64 37 . . 5 1,464,444 276 0 . 0002 0 . . 9998 88 . 64 38 , .5 1,446,794 2,909 0 . 0020 0 . . 9980 88. 62

1-15



ORIGINAL LIFE TABLE, CONT.

PLACEMENT BAND 1891-2004



EXPERIENCE BAND 1952-2004


39. 5 1, 285,310 640 0 . 0005 0 . . 9995 88 . .44 40 . 5 1, 284,217 2 ,210 0 . 0017 0 . . 9983 88 . .40 41 . 5 1, 213,992 645 0 . 0005 ' 0 . . 9995 88 . .25 42 . 5 1, 221,636 1, 467 0 . 0012 0 . . 9988 88 . .21 43 . 5 1, 195,161 401 0 . 0003 0 . . 9997 88. .10 44. .5 1,192,947 6/-145 0. 0052 0. . 9948 88, .07 45 . .5 1,184,603 0 . . oooo 1. . 0000 8:7 . . 61 46 . .5 1,048,598 29,785 0 . . 0284 0 . . 9716 87 . 61 47. .5 1,002,803 1, 620 0 . . 0016 0 . . 9984 85 . 12 48. .5 913,747 262 0 . . 0003 0 , . 9997 84 . 98

49 . .5 881,535 513 0 . . 0006 0 . . 9994 84 . 95

50 . . 5 779,437 371 0 . . 0005 0 . 9995 84 . 90 51. . 5 753,985 3, 639 0 . , 0048 0 . 9952 84 . 86 52 . . 5 782,209 1, 977 0 . . 0025 0 . 9975 84 .45 53 . .5 740,174 0. . 0000 1 . 0000 84 .24 54 . .5 721,006 258 0 . . 0004 0 . 9996 84 . 24 55. .5 740,600 11,085 0 . . 0150 0 . 9850 84 .21 56 . .5 689,057 1,428 0 . ."0021 0 . 9979 82 . 95 57 , .5 404,812 2 , 268 0 . , 0056 0. . 9944 82 . 78 58 . .5 394,411 0 . .0000 1 . 0000 82 . 32

59 .5 389,080 0 . . 0000 1 . 0000 82 .32

60. .5 389,903 1, 929 0 . . 0049 0 . 9951 82 .32 61 .5 387,677 3 , 068 0 . . 0079 0 . 9921 81 . 92 62 .5 384,110 979 0 . . 0025 0 . 9975 81 .27 63 .5 383,131 0. .0000 1 . 0000 81 . 07 64 . 5 380,105 0 . 0000 1 . 0000 81 . 07 65 . 5 380,039 1, 989 0 .0052 • 0 . 9948 81 . 07 66 .5 374,890 0 . 0000 1 . oooo 80 . 65 67 .5 374,354 15,870 0 . 0424 0 . 9576 80 . 65 68 .5 358,453 0 . 0000 1 . 0000 77 .23

69

• 5-. 358,365 0 . 0000 1 . 0000 77 .23

70 . 5 " 356,451 0 . 0000 1 .000 0 77 . 23 71 .5 355,666 2,406 0 . 0068 0 . 9932 77 .23 72 .5 341,321 394 0 . 0012 0 . 9988 76 . 70 73 .5 279,519 909 0 . 0033 • 0 . 9967 76 . 61 74 . 5 257,875 111 0 .0004 0 . 9996 76 . 36 75 . 5 257,241 2 , 039 0 . 0079 0 . 9921 76 . 33 76 . 5 254,503 • 223 0 . 0009 0 . 9991 75 . 73

77 .5 178,192 0 . 0000 1 . oooo 75 .66

78 . 5 169,037 0 . 0000 1 .0000 75 . 66

11-16








79 .5 168,809 223 0.0013 0.9987 75 .66 80 . 5 160,028 0 .0000 1. oooo 75 .56 81 . 5 160,028 0 . 0000 1. oooo 75 .56 82 .5 160,028 0 . 0000 1.oooo 75 .56 83 .5 159,589 0.0000 • 1.0000 75 .56 84 .5 148,240 0. 0000 1. oooo 75 .56 85 .5 148,240 9, 620 0 . 0649 0 . 9351 75 . 56 86 .5 137,666 0 . 0000 1.oooo 70 . 66 87 .5 137,666 243 0 . 0018 0.9982 70 . 66 88 .5 137,423 539 0.0039 0.9961 70 . 53

89 .5 136,884 3, 025 0. 0221 0.9779 70 .25 90 .5 132,974 0 . 0000 1.0000 68 . 70 91 .5 132,787 0.0000 1.0000 68 . 70 92 .5 132,290 0.0000 1.0000 68 . 70 93 .5 132,290 0 . oooo 1.0000 68 .70 94 .5 114,164 0.oooo 1.0000 68 .70 95 .5 58,016 0 . oooo 1. oooo 68 . 70 96 .5 58,016 0 . oooo 1. oooo 68 . 70 97 .5 58,016 0.oooo 1.oooo 68 . 70 98 .5 58,016 0.oooo 1. oooo 68 .70

99 .5 58,016 0 . oooo 1.oooo 68 . 70 100 .5 58,016 0 . oooo 1.oooo 68 . 70 101 .5 58,016 0 . oooo 1.oooo 68 .70 102 . 5 58,016 0.oooo 1. oooo 68 .70 103 . 5 58,016 2, 183 0 . 0376 0.9624 68 .70 104 .5 55,833 0.0000 1.0000 66 . 12 105 .5 20,288 0.oooo 1.0000 66 . 12 106 .5 20,288 0.0000 1.oooo 66 . 12 107 .5 20,288 0.0000 • 1.0000 66 . 12 108 .5 66 . 12

1-17



ORIGINAL LIFE TABLE






0 . 0 16 418 961 0 . oooo 1. oooo 100 . 00 0 .5 16 689 301 0 .0000 1. oooo 100 . 00 1 . 5 16 511 993 985 0 . 0001 0 . 9999 100 . 0 0 2 . 5 13 467 991 0 . oooo 1. oooo 99 . 99 3 . 5 12 711 012 0 . oooo 1. OO'OO 99 . 99 4 .5 12 432 488 1, 099 0 .0001 0 . 9999 99 .99 5 .5 12 329 957 3, 172 0 . 0003 0 . 9997 99 . 98 6 . 5 12 443 383 6, 754 0 . 0005 0. 9995 99 . 95 7 . 5 12 622 430 565 0 . oooo 1. 0000 99 . 90 8 .5 12 515 215 1, 510 0 . 0001 0 . 9999 99 . 90

9 .5 12 092 738 1, 937 0 . 0002 0 . 9998 99 . 89 10 . 5 11 769 476 2 , 733 0 . 0002 0 . 9998 99 . 87 11 .5 11 627 444 4, 204 0 . 0004 0 . 9996 99 .85 12 .5 l l 201 510 14,692 0 . 0013 0 . 9987 99 . 81 13 . 5 4 488 931 9, 587 0 . 0021 0 . 9979 99 . 68 14 . 5 4 312 456 4 , 454 0 . 0010 0 . 9990 99 .47 15 . 5 3 931 778 5, 110 0 . 0013 0 . 9987 99 .37 16 . 5 3 501 711 937 0 . 0003 0 . 9997 99 .24 17 . 5 3 216 599 7, 181 0 . 0022 0 . 9978 99 .21 18 . 5 2 912 563 315 0 . 0001 0 . 9999 98 . 99

19 .5 2 816 840 13 ,212 0 . 0047 0 . 9953 98 . 98 20 .5 3 028 825 136 0 . 0000 1. oooo 98 . 51 21 .5 2 997 592 1,215 0 . 0004 0 . 9996 98 . 51 22 . 5 3 237 741 2 , 149 0 . 0007 0 . 9993 98 .47 23 .5 3 204 517 0 . oooo 1. oooo 98 .40 24 .5 3 218 400 184,902 0 . 0575 0 . 9425 98 .40 25 . 5 3 058 384 1,307 0 . 0004 0 . 9996 92 . 74 26 . 5 2 884 200 63,685 0 . 0221 0 . 9779 92 .70 27 .5 2 743 517 175 0 . 0001 0 . 9999 90 .65 28 . 5 2 694 493 0 . 0000 1. oooo 90 . 64

29 .5 2 295 702 5,434 0 . 0024 0 . 9976 90 . 64 30 . 5 1 742 355 816 0 . 0005 0 . 9995 90 .42 31 . 5 1 372 919 10,243 0 . 0075 0 . 9925 90 . 37 32 .5 1 148 591 14,275 0 . 0124 0 . 9876 89 . 69 33 .5 1 159 099 3 , 128 0 . 0027 0 . 9973 88 . 58 34 . 5 1 057 023 1, 404 0 . 0013 0 . 9987 88 .34 35 .5 1 045 746 1,287 0 . 0012 0 . 9988 88 . 23 36 .5 1 267 185 0 . 0000 1. oooo 88 . 12 37 .5 1 179 345 0 . 0000 1. oooo 88 . 12 38 .5 1 160 007 54 6 0 . 0005 0 . 9995 88 . 12

11-18







RETIREMENTS PCT SURV DURING AGE RETMT - SURV BEGIN OF INTERVAL RATIO RATIO INTERVAL

39 .5 1,003,828 0 . oooo 1 . oooo 88 . 08 40 .5 1,003,441 1, 181 0 . 0012 0 . 9988 88 . 08 41 .5 918,004 414 0 . 0005 0 . 9995 87 . 97 42 .5 858,376 1, 467 0 . 0017 0 . 9983 87 . 93 43 .5 830,225 171 0 . 0002 0 . 9998 87 . 78 44 .5 828,330 1,753 0 . 0021 0 . 9979 87 . 76 45 . 5 825,935 0 . oooo 1 . 0000 87 .58 46 .5 691,670 0 . oooo 1 . 0000 87 .58 47 .5 687,716 1, 570 0 . 0023 0 . 9977 87 .58 48 .5 663,118 240 0 . 0004 0 . 9996 87 .38

49 .5 650,348 513 0 . 0008 0 . 9992 87 .35 50 . 5 548,773 240 0 . 0004 0 . 9996 87 .28 51 . 5 524,151 207 0 . 0004 0 . 9996 87 .25 52 .5 600,839 0 . 0000 1 .0000 87 .22 53 .5 579,760 0 . oooo 1 . 0000 87 .22 54 .5 560,381 258 0 . 0005 0 .9995 87 .22 55 .5 558,762 11,085 0 . 0198 0 . 9802 87 . 18 56 . 5 507,218 220 0 . 0004 0 . 9996 .85 .45 57 .5 224,182 2 , 016 0 . 0090 0 . 9910 85 .42 58 . 5 214,034 0 . oooo 1 . 0000 84 . 65

59 .5 228,609 0 . oooo 1 . oooo 84 .65 60 . 5 227,249 258 0 . 0011 0 . 9989 84 . 65 61 . 5 227,648 388 0 . 0017 0 . 9983 84 .56 62 .5 226,761 0 . oooo 1 . 0000 84 .42 63 . 5 226,761 0 . oooo 1 . 0000 84 . 42 64 .5 223,735 0 . oooo 1 . oooo 84 .42 65 . 5 224,555 0 . oooo 1 . oooo 84 .42 66 . 5 221,582 0 .0000 1 . oooo 84 . 42 67 . 5 221,046 15,870 0 . 0718 0 . 9282 84 .42 68 . 5 205,145 0 . oooo 1 . oooo 78 . 36

69 -5_ 223,233 0 . oooo 1 . oooo 78 . 36 70 .5 290,135 0 . oooo 1 . oooo 78 36 71 .5 289,847 2,406 0 . 0083 0 . 9917 78 .36 72 .5 275,503 '3 94 0 . 0014 0 .9986 77 71 73 .5 213,701 909 0 . 0043 0 . 9957 77 .60 74 .5 192,056 111 0 . 0006 0 . 9994 77 27 75 5 191,423 0 0000 1 . oooo 77 22 76 5 190,723 0 0000 1 oooo 77 22 77 5 114,635 0 0000 1 oooo 77 22 78 5 106,739 0 oooo 1 oooo 77 22

11-19


ACCOUNT 304.2 POWER AND PUMPING STRUCTURES






79 . 5 106,511 0.oooo 1. . oooo 77 . 22 80 . 5 137,019 0 . oooo 1. oooo 77 . 22 81 .5 137,019 0.oooo 1. oooo 77 .22 82 .5 137,458 0.oooo 1. oooo 77 .22 83 . 5 157,405 0 . oooo 1. oooo 77 .22 84 .5 146,057 0.0000 1. oooo 77 .22 85 . 5 146,057 9, 620 0.0659 0 . 9341 77 .22 86 . 5 135,483 0 . oooo 1. oooo 72 . 13 87 . 5 135,483 243 0.0018 0 . 9982 72 . 13 88 . 5 137,423 539 0.0039 • 0 . 9961 72 . 00

89 .5 136,884 3, 025 0 . 0221 0 . 9779 71 . 72 90 . 5 132,974 0.oooo 1. oooo 70 . 13 91 . 5 132,787 0.oooo 1. oooo 70 . 13 92 . 5 132,290 0.oooo 1. oooo 70 . 13 93 . 5 132,290 0.oooo 1. oooo 70 . 13 94 . 5 114,164 0.oooo 1. oooo 70 . 13 95 .5 58,016 0 . oooo 1. oooo 70 . 13 96 .5 58,016 0.oooo 1. oooo 70 . 13 97 .5 58,016 0.0000 1. oooo • 70 . 13 98 .5 58,016 0 . oooo 1. oooo 70 . 13

99 .5 58,016 0.oooo 1. oooo 70 . 13 100 .5 58,016 0.oooo 1. oooo 70 . 13 101 . 5 58,016 0.oooo 1. oooo 70 . 13 102 . 5 58,016 0.oooo 1. oooo 70 . . 13 103 .5 58,016 2, 183 0.0376 0 . 9624 70 . . 13 104 .5 55,833 0 . oooo 1. oooo 67 , .49 105 .5 20,288 0 . oooo 1. oooo 67 , .49 106 . 5 20,288 0 . oooo 1. oooo 67 . .49 107 . 5 20,288 0 . oooo 1. oooo 67 . .49 108 . 5 67 . .49

11-20

ro

100

90

80

70

LD 60

> D tn 50

z UJ ' u cc UJ LIQ CL

30

20

10

mmw n ̂ ^ ^ ^ . — — —

flQUP PENNSYLVANIA, INC. ACCOUNT 304.3 PURIFICATION BUILOiNGS ORIGINAL AND SMOOTH SURVIVOR CURVES

ORIGINAL CURVE: X 1952-2004 EXPERIENCE: 1907-2004 PLACEMENTS G 1960-2004 EXPERIENCE; 1907-2004 PLACEMENTS

. —— —

flQUP PENNSYLVANIA, INC. ACCOUNT 304.3 PURIFICATION BUILOiNGS ORIGINAL AND SMOOTH SURVIVOR CURVES

ORIGINAL CURVE: X 1952-2004 EXPERIENCE: 1907-2004 PLACEMENTS G 1960-2004 EXPERIENCE; 1907-2004 PLACEMENTS

IOWR S 0-52

^

10 20 30 40 50 60 70

AGE I N T E R R S

80 90 100 110 120


ACCOUNT 304.3 PURIFICATION BUILDINGS

ORIGINAL LIFE TABLE






0 . 0 91 647,330 0 . oooo 1 . oooo 100 . 00 0 .5 91 297,457 0 . oooo 1 . oooo 100 . 00 1 .5 91 261,814 343 0 . oooo 1 . oooo 100 . 00 2 .5 64 627,079 3,371 0 . 0001 0 . 9999 100 . 00 3 . 5 64 553,879 74 0 . oooo 1 . oooo 99 . 99 4 .5 36 683,488 69 0 .0000 1 .0000 99 .99 5 .5 38 019,912 1,289 0 . oooo 1 . oooo 99 . 99 6 . 5 26 793,405 0 . oooo 1 . oooo 99 . 99 7 .5 26 537,449 392 0 . oooo 1 . oooo 99 . 99 8 . 5 26 535,255 0 . oooo 1 . oooo 99 . 99

9 .5 21 337,102 370 0 . oooo 1 .0000 99 . 99 10 . 5 20 663,709 174 0 . oooo 1 . oooo 99 . 99 11 . 5 14 536,864 12 0 . oooo 1 . oooo 99 . 99 12 . 5 13 775,837 1, 509 0 . 0001 0 . 9999 99 . 99 13 . 5 7 046,180 121 0 . oooo 1 . oooo 99 . 98 14 . 5 6 907,697 5, 003 0 . 0007 0 . 9993 99 . 98 15 .5 3 765,489 0 . oooo 1 . oooo 99 . 91 16 . 5 3 617,889 2,161 0 . 0006 0 . 9994 99 . 91 17 .5 3 294,302 479 0 . 0001 0 . 9999 99 . 85 18 . 5 3 121,268 445 0 . 0001 0 . 9999 99 . 84

19 . 5 2 563,920 14,464 0 . 0056 0 . 9944 99 . 83 20 . 5 2 563,901 5,420 0 . 0021 0 . 9979 99 .27 21 . 5 2 490,945 311 0 . 0001 0 . 9999 99 . 06 22 . 5 3 933,733 5, 553 0 . 0014 0 . 9986 99 . 05 23 .5 3 921,683 101 0 . oooo 1 . 0000 98 . 91 24 . 5 3 750,853 53,606 0 .0143 0 . 9857 98 . 91 25 .5 5 797,570 3,286 0 . 0006 0 . 9994 97 . 50 26 .5 5 704,206 1,288 0 . 0002 0 . 9998 97 .44 27 .5 4 816,632 1, 272 0 . 0003 0 . 9997 97 .42 28 .5 4 801,919 1, 174 0 . 0002 0 . 9998 97 .39

29 .5 4 787,864 1,171 0 . 0002 0 . 9998 97 .37 30 .5 4 702,951 4 ,419 0 . 0009 0 . 9991 97 .35 31 . 5 4 052,701 1,968 0 . 0005 0 . 9995 97 . 26 32 .5 1 539,918 352 0 0002 0 . 9998 97 .21 33 . 5 1 538,007 375 0 0002 0 . 9998 97 . 19 34 .5 1, 506,727 1, 300 0 0009 0 . 9991 97 . 17 35 .5 1, 467,267 548 0 0004 0 . 9996 97 . 08 36 .5 1", 453,513 2, 044 0 0014 0 . 9986 97 . 04 37 .5 1, 522,371 5,430 0 0036 0 . 9964 96 90 38 5 1, 512,139 8, 199 0 0054 0 .9946 96 55

1-22








39 .5 1,496,892 125 0 . 0001 0 . 9999 96 . 03 40 .5 1,425,341 3, 802 0 . 0027 0 . 9973 96 . 02 41 .5 1,314,198 337 0 . 0003 0 . 9997 95 . 76 42 .5 1,301,796 '947 0 . 0007 0 . 9993 95 . 73 43 .5 1, 241,466 8 , 979 0 . 0072 0 . 9928 95 . 66 44 .5 1,222,498 754 0 . 0006 0 . 9994 94 . 97 45 .5 1,217,082 0 . 0000 1 . oooo 94 . 91 46 .5 853,749 3, 527 0 . 0041 0 . 9959 94 . 91 47 .5 435,243 0 . oooo 1 . oooo 94 . 52 48 .5 339,831 4, 897 0 . 0144 0 .9856 94 . 52

49 . 5 334,796 0 . oooo 1 . oooo 93 .16 50 .5 334,796 632 0 . 0019 0 .9981 93 .16 51 .5 332,689 0 . oooo 1 . 0000 92 . 98 52 . 5 372,220 112 0 .0003 0 . 9997 92 . 98 53 .5 356,120 200 0 . 0006 0 . 9994 92 . 95 54 .5 355,666 0 . oooo 1 . 0000 92 .89 55 .5 354,877 0 .0000 1 oooo 92 . 89 56 . 5 141,980 0 oooo 1 oooo 92 .89 57 . 5 141,980 2 , 016 0 0142 0 9858 92 .89 58 .5 138,808 0 oooo 1 oooo 91 .57

59 . 5 138,808 0 . oooo 1 oooo 91 .57 60 . 5 138,808 712 0 0051 0 9949 91 .57 61 . 5 127,452 98 0 0008 0 9992 91 . 10 62 . 5 60,329 3, 855 0 0639 0 9361 91 . 03 63 .5 ' 56,474 0 0000 1 0000 85 .21 64 .5 56,474 0 .0000 1 0000 85 .21 65 . 5 5.6, 4 74 0 .0000 1 0000 85 . 21 66 .5 56,474 0 0000 1 0000 85 .21 67 . 5 56,474 0 oooo 1 0000 85 .21 68 .5 56,474 0 .0000 1 . 0000 85 .21

69 .5 56,474 0 .0000 1 .0000 85 .21 70 .5 56,474 0 . oooo 1 . oooo 85 .21 71 .5 56,474 0 .0000 1 oooo 85 .21 72 .5 39,069 57 0 . 0015 0 . 9985 85 .21 73 . 5 38,695 0 oooo 1 oooo 85 .08 74 .5 38,695 0 oooo 1 oooo 85 .08 75 . 5 38,695 0 oooo 1 oooo 85 . 08 76 5 23,646 0 oooo 1 oooo 85 . 08 77 5 17,772 750 0 0422 0 9578 85 .08 78 5 17,022 700 0 0411 0 9589 81 .49

11-23








79. 5 16,322 0 . oooo 1.oooo 78 . 14 80.5 16,322 0 . oooo 1.oooo 78 .14 81.5 5, 119 0.oooo 1.oooo 78 . 14 82 . 5 5, 119 0.oooo 1.oooo 78 . 14 83 . 5 3 , 602 0.oooo 1.oooo 78 . 14 84.5 3, 602 0.0000 1.0000 78.14 85 . 5 3,602 0 . oooo 1.oooo 78 . 14 86 . 5 3,602 0.oooo 1.oooo 78 . 14 87 . 5 3, 602 0.oooo 1.oooo 78 . 14 88 . 5 3, 602 0.oooo . . 1.oooo 78 . 14

89.5 3, 602 0.oooo 1.oooo 78 . 14 90 . 5 3 , 602 0.oooo 1.oooo 78 . 14 91.5 1, 992 0.oooo 1.oooo 78 . 14 92 .5 1, 992 0.oooo 1.oooo 78 . 14 93 .5 1, 992 0.oooo 1.oooo 78 . 14 94.5 1, 992 0.oooo 1 . oooo 78 . 14 95 . 5 1, 992 0.oooo 1.oooo 78 . 14 96 . 5 1, 992 0.oooo • 1.oooo 78 . 14 97 . 5 78 . 14

11-24



ORIGINAL LIFE TABLE






0 . 0 89 708 984 0 . oooo 1 . oooo 100 . 00 0 . 5 89 413 805 0 . oooo 1 . oooo 100 . 00 1. 5 89 417 656 343 0 . oooo 1 . oooo 100 .00 2 . 5 62 797 659 • 281 0 . oooo 1 .0000 100 .00 3 . 5 62 544 993 74 0 . oooo 1 .0000 100 .00 4 . 5 34 616 446 69 0 . oooo 1 . oooo 100 .00 5 . 5 36 041 276 0 . oooo 1 . oooo 100 . 00 6 . 5 24 886 904 0 . oooo 1 .0000 100 . 00 7 . 5 25 027 312 0 . oooo 1 . oooo 100 . 00 8 . 5 25 "015 193 0 . oooo 1 . oooo 100 . 00

9 . 5 19 852 427 0 . oooo 1 . oooo 100 . 00 10. 5 19 227 113 174 0 . oooo 1 . oooo 100 . 00 11. 5 13 113 198 0 . oooo 1 .0 000 100 . 00 12 . 5 12 395 576 1,364 0 . 0001 0 . 9999 100 . 00 13 . 5 5 666 491 0 . oooo 1 . oooo 99 . 99 14 . 5 5 534 357 0 . oooo 1 . oooo 99 . 99 15 . 5 2 397 546 0 . oooo 1 . oooo 99 . 99 16. 5 2 253 410 2 , 001 0 . 0009 0 . 9991 99 . 99 17 . 5 1 941 622 0 . oooo 1 . oooo 99 .90 18 . 5 1 831 328 345 0 . 0002 0 . 9998 99 . 90

19. 5 1 339 106 1, 695 0 . 0013 0 . 9987 99 .88 20 . 5 1 472 168 4 , 906 0 . 0033 0 . 9967 99 . 75 21. 5 1 765 978 0 . oooo 1 . 0000 99 .42 22 . 5 3 513 198 1, 709 0 . 0005 0 . 9995 99 .42 23 . 5 3 603 939 101 0 . oooo 1 . oooo 99 .37 24 . 5 3 418 999 53,136 0 . 0155 0 . 9845 99 .37 25 . 5 5 466 887 2, 536 0 . 0005 0 . 9995 97 . 83 26. 5 5 374 273 .1,166 0 . 0002 0 . 9998 97 . 78 27 . 5 4 472 645 0 . oooo 1 . oooo 97 .76 28 . 5 4 447 903 567 0 . 0001 0 . 9999 97 .76

29. 5 4 434 709 0. oooo 1 . oooo 97 .75

30. 5 4 351 716 4, 419 0 . 0010 0 .9990 97 . 75 31. 5 3 907 109 1,968 0. 0005 0 . 9995 97 . 65 32 . 5 1 461 795 0 . oooo i . 0000 97 . 60 33 . 5 1 461 489 375 0 . 0003 0 . 9997 97 . 60 34 . 5 1 430 209 1,300 0 . 0009 0 . 9991 97 .57 35 . 5 1 390 750 548 0 . 0004 0 . 9996 97 .48 36 . 5 1 387 879 0. oooo 1 . oooo 97 .44 37 . 5 1 4 58 780 5,430 0. 0037 0 .9963 97 .44 38 . 5 1 446 258 7,949 0. 0055 0 . 9945 97 . 08

1-25







RETIREMENTS PCT SURV DURING AGE RETMT . SURV BEGIN OF INTERVAL RATIO RATIO INTERVAL

39 .5 1, 431,260 125 0 . 0001 0 . , 9999 96 .55 40 . 5 1,359,709 0 . oooo 1. . oooo 96 . 54 41 . 5 1,248,514 337 0 . 0003 0 . . 9997 96 . 54 42 .5 1,236,112 0 . oooo 1. . oooo 96 .51 43 . 5 1,176,729 8 , 979 0 . 0076 0 . . 9924 96 . 51 44 .5 1,154,319 0 .0000 1. .0000 95 .78 45 .5 1,149,657 0 .0000 • . 1. . oooo 95 .78 46 . 5 786,324 0 . oooo 1. oooo 95 .78 47 . 5 388,749 0 . oooo 1. . oooo 95 .78 48 .5 295,671 4, 897 0 . 0166 0 . . 9834 95 .78

49 .5 290,636 0 . oooo 1. oooo 94 .19 50 . 5 290,636 0 . oooo 1. oooo 94 .19 51 .5 289,919 0 . oooo 1. . oooo 94 . 19 52 . 5 335,324 0 . oooo 1. oooo 94 . 19 53 . 5 319,337 200 0 . 0006 0 . 9994 94 . 19 54 .5 318,883 0 . oooo 1. oooo 94 . 13 55 . 5 332,383 0 . oooo 1. oooo 94 .13 56 .5 130,988 0 . oooo 1. oooo 94 . 13 57 .5 130,988 2, 016 0 . 0154 0 . 9846 94 . 13 58 .5 129,334 0 . oooo 1 . oooo 92 . 68

59 .5 129,334 0 . oooo 1 . oooo 92 . 68 60 . 5 129,334 200 0 . 0015 0 . 9985 92 . 68 61 . 5 118,489 98 0 .0008 0 . 9992 92 . 54 62 .5 51,366 0 . oooo 1 . oooo 92 .47 63 . 5 51,366 0 . oooo 1 . oooo 92 .47 64 . 5 51,366 0 . oooo 1 . oooo 92 .47 65 .5 51,366 0 . oooo 1. oooo 92 .47 66 .5 53,032 0 . oooo 1 . oooo 92 .47 67 .5 53,032 0 . oooo 1 . oooo 92 .47 68 .5 53,032 0 . oooo 1 . oooo 92 .47

69. .5 53,032 0 . oooo 1 . oooo 92 .47 70 . .5 53,032 0 . oooo 1 . oooo 92 .47 71. .5 53,032 0 . oooo 1 . oooo 92 .47 72 . .5 39,069 57 0 . 0015 0 . 9985 92 .47 73 . .5 38,695 0 . oooo 1 . oooo 92 . 33 74 . .5 38,695 0 . . oooo 1 . oooo 92 .33 75. .5 38,695 0 . . oooo 1 . oooo 92 .33 76 . .5 23,646 0 . . oooo 1 . oooo 92 .33 77 . .5 17,772 750 0 . .0422 . 0 . 9578 92 .33 78 . .5 17,022 700 0 . . 0411 0 . 9589 88 .43

11-26


ACCOUNT 3 04.3 PURIFICATION BUILDINGS






79.5 16., 322 0 . oooo • 1. oooo 84 . 80 80 . 5 16,322 0 . oooo 1 . oooo 84 . 80 81. 5 5, 119 0.oooo 1. oooo 84 . 80 82 . 5 5,119 0.0000 1. oooo 84 . 80 83 . 5 3, 602 0 . oooo 1 . oooo 84-. 80 84 . 5 3,602 • 0.oooo 1. oooo 84 . 80 85 . 5 3, 602 0.0000 1.0000 84 . 80 86 . 5 3,602 0 .0000 1.oooo 84 .80 87 . 5 3, 602 0 . oooo 1.oooo 84 . 80 88 . 5 3, 602 o.oooo • 1.oooo 84 . 80

89 . 5 3, 602 0 . oooo 1.oooo 84 . 80 90 . 5 3,602 0.0000 1. oooo 84 . 80 91.5 1, 992 0.0000 1. oooo 84 . 80 92 . 5 1, 992 0.oooo 1.oooo 84 . 80 93 . 5 1, 992 0.oooo 1.oooo 84 . 80 94 . 5 1, 992 0.oooo 1.oooo 84 .80 95 . 5 1, 992 0 . oooo 1.oooo 84 . 80 96. 5 1, 992 0.0000 " 1.oooo 84 . 80 97 . 5 84 .80

1-27

100

90

80

70

Z 60

>

tn 50

u cc UJ 40 0.

30

20

ROUP PENNSYLVPNifl. INC. RCCOUNT 304.61 OFFICE BUILDINGS

ORIGINAL RNO SMOOTH SURVIVOR CURVES ORiGINRL CURVE: X 1952-2004 EXPERIENCE: 1899-2004 PLACEMENTS

\

ROUP PENNSYLVPNifl. INC. RCCOUNT 304.61 OFFICE BUILDINGS

ORIGINAL RNO SMOOTH SURVIVOR CURVES ORiGINRL CURVE: X 1952-2004 EXPERIENCE: 1899-2004 PLACEMENTS

> < > < x xxx \ ^xx xxxxx

\

own 55-5 I

\

20 30 40 50 60 70

AGE I N TERRS

80 90 100 110 120


ACCOUNT 304.61 OFFICE BUILDINGS

ORIGINAL LIFE TABLE






0 . 0 18,242 376 0 . oooo 1 . oooo 100 .00 0 .5 16,557 821 1, 218 0 . 0001 0 . 9999 100 .00 1 .5 16,377 357 2, 840 0 . 0002 0 .9998 99 .99 2 .5 14,332 873 20,075 0 . 0014 0 . 9986 99 . 97 3 . 5 14,105 127 21,702 0 . 0015 - 0 . 9985 99 .83 4 . 5 13,773 732 9, 013 0 . 0007 0 .9993 99 .68 5 . 5 13,911 955 36,819 0 . 0026 0 .9974 99 .61 6 . 5 13,723 302 50,442 0 . 0037 0 . 9963 99 .35 7 . 5 13,349 183 37,068 0 . 0028 0 . 9972 98 .98 8 .5 12,847 775 6, 439 0 . 0005 0 . 9995 98 .70

9 .5 9, 259 165 27,605 0 . 0030 0 . 9970 98 .65 10 .5 9, 116 236 30,220 0 . 0033 0 . 9967 98 .35 11 .5 8, 892 432 28,303 0 . 0032 0 . 9968 98 .03 12 . 5 8, 815 290 41,431 0 . 0047 0 . 9953 97 .72 13 . 5 8, 684 159 14,735 0 . 0017 0 . 9983 97 .26 14 . 5 7, 886 407 18,-841 0 . 0024 0 . 9976 97 .09 15 . 5 7, 826 962 13,949 0 . 0018 0 . 9982 96 .86 16 . 5 7, 592 364 6,200 0 . 0008 0 . 9992 96 . 69 17 . 5 7, 070 863 4 , 320 0 . 0006 0 . 9994 96 . 61 18 .5 2, 131 235 20,300 0 . 0095 0 . 9905 96 .55

19 .5 2 , 077 809 14,757 0 . 0071 0 . 9929 95 .63 20 . 5 2 , 046 945 9, 530 0 . 0047 0 . 9953 94 .95 21 . 5 2 , 025 770 5, 931 0 . 0029 0 . 9971 94 .50 22 . 5 1, 860 523 8/234 0 . 0044 0 . 9956 94 .23 23 .5 1, 862 529 7, 814 ,0 • 0042 0 . 9958 93 .82 24 . 5 2, 132 698 9, 958 0 . 0047 0 . 9953 93 .43 25 .5 1, 565 988 72,765 0 . 0465 0 .9535 92 .99 26 . 5 1,469 306 129,596 0 . 0882 0 . 9118 88 .67 27 .5 1,206 076 12,338 0. 0102 0 . 9898 80 .85 28 .5 1, 179 814 14,733 0. 0125 0 . 9875 80 .03

29 .5 988 983 0 oooo 1 . oooo 79 .03 30 . 5 984 997 1,701 0 0017 0 .9983 79 .03 31 . 5 975 450 132 0 0001 0 .9999 78 .90 32 . 5 674 232 8, 446 0 0125 0 . 9875 78 .89 33 . 5 708 338 0 oooo 1 . oooo 77 .90 34 .5 705 606 90 0 0001 0 . 9999 77 .90 35 . 5 681 045 50 0 0001 0 . 9999 77 .89 36 .5 680 995 0 . oooo 1 .0000 77 . 88 37 .5 680 101 384 0. 0006 0 . 9994 77 .88 38 . 5 670 025 0 . oooo 1 . 0000 77 .83

11-29








39 .5 570,685 0 . oooo 1 . oooo 77 .83 40 .5 569,404 814 0 . 0014 0 . 9986 77 . 83 41 . 5 567,710 0 . oooo 1 . oooo 77 . 72 42 .5 565,172 0 . oooo 1 . oooo 77 . 72 43 . 5 563,462 1, 394 0 . 0025 0 . 9975 77 . 72 44 .5 490,067 0 .0000 1 .0000 77 .53 45 .5 307,554 1, 091 0 . 0035 . 0 . 9965 77 . 53 46 .5 301,231 0 . oooo 1 . oooo 77 .26 47 . 5 280,904 1, 654 0 . 0059 0 . 9941 77 . 26 48 . 5 272,087 0 . oooo 1 . 0000 76 . 80

49 .5 271,762 0 . oooo 1 . 0000 76 . 80 50 . 5 271,762 3, 955 0 . 0146 0 . 9854 76 . 80 51 .5 267,200 2, 130 0 . 0080 0 . 9920 75 .68 52 . 5 255,402 0 . 0000 1 . oooo 75 . 07 53 . 5 254,649 0 . oooo . 1 . oooo 75 . 07 54 .5 185,866 0 . oooo 1 . oooo 75 . 07 55 .5 185,823 813 0 . 0044 0 . 9956 75 . 07 56 .5 183,866 0 . oooo 1 . 0000 74 . 74 57 . 5 183,690 300 0 . 0016 0 . 9984 74 . 74 58 .5 183,390 0 . 0000 1 . oooo 74 . 62

59 .5 183,295 638 0 . 0035 0 .9965 74 .62 60 . 5 182,657 0 . oooo 1 . 0000 74 . 36 61 . 5 182,657 0 . oooo • 1 . 0000 74 .36 62 .5 182,657 108 0 . 0006 0 . 9994 74 .36 63 .5 182,549 2, 009 0 . 0110 0 . 9890 74 . 32 64 .5 180,540 0 . oooo 1 . 0000 73 . 50 65 .5 180,540 0 .0000 1 . 0000 73 . 50 66 .5 180,540 0 . oooo 1 . 0000 73 . 50 67 .5 180,540 0 .0000 1 . 0000 73 . 50 68 . 5 180,540 0 . oooo 1 . 0000 73 . 50

69 . 5 180,540 0 . OOOO ' 1 . oooo 73 . 50 70 . 5 180,540 0 . . 0000 1 . oooo 73 . 50 71 . 5 180,540 0 . . oooo 1. . oooo 73 . 50 72 .5 180,540 0 . . oooo 1 . oooo 73 . 50 73 .5 180,540 0 . . oooo 1. . oooo 73 .50 74 . . 5 176,041 0 . .0000 1. . oooo 73 . 50 75 . . 5 176,041 0 . . oooo 1. . oooo 73 . 50 76 , .5 176,041 0 . . oooo 1. . oooo 73 . 50 77 . .5 26,989 0 . . oooo 1. . oooo 73 . 50 78 . . 5 26,989 0 . . oooo " 1. . oooo 73 .50 79 . .5 73 . . 50

11-30

CO

I GO

90

80

70

g 60

If) 50

IJJ U DC ID 40 (L

30

20

10

iMnnrrflmmdh

WR 85-R2, 5 ROUR PENNSTLVfiNIfl, INC.

ACCOUNT 304.62 STORES. SHOP AND GARAGE 8U1LDJNGS ORIGINAL AND SMOOTH SURVIVOR CURVES

ORiG!NHL CURVE: X 1952-2004 EXPERIENCE; 1851-2004 PLACEMENTS O 19BD-200IJ EXPERIENCE; 1851-2004 PLACEMENTS

ROUR PENNSTLVfiNIfl, INC. ACCOUNT 304.62 STORES. SHOP AND GARAGE 8U1LDJNGS

ORIGINAL AND SMOOTH SURVIVOR CURVES ORiG!NHL CURVE: X 1952-2004 EXPERIENCE; 1851-2004 PLACEMENTS

O 19BD-200IJ EXPERIENCE; 1851-2004 PLACEMENTS

10 20 30 40 50 60 70

RGE IN TERRS

80 90 100 110 120


ACCOUNT 304.62 STORES, SHOP AND GARAGE BUILDINGS

ORIGINAL LIFE TABLE




RETIREMENTS DURING AGE RETMT INTERVAL RATIO

PCT SURV SURV BEGIN OF RATIO INTERVAL

0 . 0 7,423, 642 0. oooo 1 oooo 100 00

0 . 5 7,332, 393 0 . oooo 1 oooo 100 00

1. 5 7,314, 733 0 . oooo 1 . oooo 100 00

2 . 5 7, 317 94 8 1, 100 0 . 0002 ' 0 . 9998 100 00 3 . 5 7, 310 720 714 0 . 0001 0 . 9999 99 98

4 . 5 6, 828 830 5,419 0. 0008 0 . 9992 99 .97

5. 5 3, 701 288 3, 302 0 . 0009 0 .9991 99 . 89

6 . 5 3,704, 865 17,106 0 . 0046 0 9954 99 80

7 . 5 3,496, 956 3, 236 0 . 0009 0 . 9991 99 34

8 . 5 3,457 185 14,453 0 . 0042 0 .9958 99 .25

9 . 5 3, 462 813 1, 514 0 . 0004 0 . 9996 98 . 83

10 . 5 3, 691 591 172 0 . 0000 1 . 0000 98 . 79

11 . 5 3, 620 620 83 0 . oooo 1 . 0000 98 . 79

12 . 5 3, 555 711 2,281 0 . 0006 6 . 9994 98 .79

13 5 3,483 535 600 0 . 0002 0 . 9998 98 . 73

14 5 3,369 714 250 0 . 0001 0 . 9999 98 . 71

15 5 3,347 163 46 0 . oooo 1 . 0000 98 . 70

16 5 3,337 952 926 0 . 0003 0 . 9997 98 . 70 17. 5 3, 249 481 1, 589 0. 0005 0 . 9995 98 . 67

18. 5 3, 189 708 1, 812 0 . 0006 0 . 9994 98 .62

19 5 3, 102 780 0 . 0000 1 . 0000 98 .56

20 5 598 100 3,209 0 . 0054 0 . 9946 98 .56

21 5 562 960 1, 297 0 . 0023 0 . 9977 98 . 03 22 5 556 237 157 0 . 0003 0 . 9997 97 . 80 23 5 563 126 8, 835 0 . 0157 0 . 9843 97 . 77

24 5 581 977 1,200 0 0021 0 . 9979 96 .24 25 5 506 147 917 0 . 0018 0 . 9982 96 . 04 26 5 505 525 1, 563 0 . 0 031 0 . 9969 95 . 87

27 5 50 1 003 1, 500 0 . 0030 0 . 9970 95 . 57 28 5 486 475 1, 859 0 0038 0 . 9962 95 .28

29 5 483 909 1, 017 0 0021 0 . 9979 94 . 92

30 5 510 537 0 0000 1 . 0000 94 . 72

31 5 512 123 467 0 0009 0 . 9991 94 . 72 32 5 510 446 5,331 0 0104 0 . 9896 94 . 63 33 5 497 819 0 0000 1 . 0000 93 .65 34 5 492 916 0 0000 1 . 0000 93 . 65

35 5 381 204 3, 957 0 0104 0 . 9896 93 . 65

36 5 380 488 0 oooo 1 . 0000 92 . 68

37 5 378 525 0 0000 1 . 0000 92 .68

38 5 377 601 0 oooo 1 . 0000 92 . 68

11-32







RETIREMENTS PCT SURV DURING AGE RETMT ' SURV BEGIN OF INTERVAL RATIO RATIO INTERVAL

39 . 5 375,723 0 . oooo 1 . oooo 92 . 68 40 . 5 323,256 1, 851 0 . 0057 0 . 9943 92 . 68 41 . 5 322,506 0 . oooo 1 . 0000 92 . 15 42 . 5 212,497 0 . oooo 1 . 0000 92 . 15 43 . 5 187,883 0 . oooo 1 . oooo 92 . 15 44 .5 192,263 0 . oooo . 1 . oooo 92 . 15 45 .5 191,623 0 . oooo 1 . oooo 92 . 15 46 . 5 191,623 650 0 . 0034 0 . 9966 92 . 15 47 . 5 190,744 150 0 . 0008 0 . 9992 91 . 84 48 . 5 190,348 1, 390 0 . 0073 0 . 9.927 91 . 77

49 . 5 185,169 0 . oooo 1 . 0000 91 . 10 50 . 5 157,126 26 0 . 0002 0 .9998 91 . 10 51 . 5 123,669 0 . oooo 1 . 0000 91 . 08 52 .5 138,695 12 0 .0001 • 0 . 9999 91 . 08 53 .5 129,577 0 . oooo 1 . oooo 91 . 07 54 .5 129,577 387 0 . 0030 0 . 9970 91 . 07 55 . 5 119,081 0 . oooo 1 . 0000 90 . 80 56 . 5 82,399 1, 099 0 . 0133 0 .9867 90 .80 57 . 5 74,346 0 . 0000 1 . 0000 89 . 59 58 . 5 70,311 1, 105 0 . 0157 0 . 9843 89 . 59

59 . 5 69,206 0. . 0000 1 . oooo 88 . 18 60 .5 69,887 0. .0000 ' 1 . oooo 88 .18 61 . 5 69,887 0 . oooo 1 . oooo 88 . 18 62 . 5 69,887 0 . oooo 1 . oooo 88 . 18 63 .5 69,016 0 . oooo 1 . oooo 88 . 18 64 . 5 69,016 0. . oooo 1 .0000 88 . 18 65 . 5 69,016 0. .0000 1 . oooo 88 . 18 66. . 5 69,966 0 . . oooo • 1. . oooo 88 . 18 67 . . 5 69,180 21,573 0 . .3118 0 . . 6882 88 . 18 68 . .5 47,607 0 , . oooo 1. . OOOO 60 . 69

69 . . 5 47,607 0. .0000 1. . oooo 60 . 69 70 . . 5 4 7,317 0 . . oooo 1, . oooo 60 . 69 71. . 5 47,317 0 . . oooo 1. . oooo 60 . 69 72 . .5 47,317 0 . , oooo 1. . oooo 60 . 69 73 . . 5 47,317 0. . oooo 1. . oooo 60 . . 69 74 . . 5 47,317 4,709 0 . , 0995 0 . , 9005 60 . . 69 75 . . 5 42,607 0 . . oooo 1. .0000 54 . . 65 76 . , 5 42,607 0 . .0000 1. .0000 54 . .65 77 . .'5 35,927 1, 063 0. .0296 0. . 9704 54 . . 65 78 . . 5 34,812 0. . 0000 1. . 0000 53 , . 03

11-33




EXPERIENCE BAND 1952-2004 PLACEMENT BAND 1851-2004


89 90 91 92 93 94 95 96 97 98

99.5 100.5 101.5 102 .5 103 . 5 104 105 106 107 108

109 110 111 112 113 114 115 116 117 118



79.5 18,092 200 0 . 0111 0.9889 53 . 03 80.5 17,892 0.0000 1.0000 52 .44 81.5 17,892 400 0.0224 0.9776 52 . 44 82 .5 17,492 0 . 0000 1.0000 51.27 83 . 5 16,541 0 . 0000 1.0000 51 .27 84.5 16,541 0.0000 1.0000 51.27 85.5 10,930 0.oooo 1.0000 51.27 86 . 5 10,930 o.oooo . 1. oooo 51.27 87 . 5 10,930 0.oooo 1.oooo 51 .27 88.5 10,930 0.oooo 1.oooo 51.27

7, 083 7, 083 7, 083 7, 083 7, 083 7, 083 3 , 662 3, 662

681 681

681 7 , 710 7, 710 7,710 7, 710 7, 029 7, 029 7, 029 7, 029 7, 029

7, 029 7, 029 7, 029 7, 029 7, 029 7 , 029 7, 029 7 , 029 7 , 029 7, 029

681

0 . oooo 1. oooo 51 . 27 0 . oooo 1. oooo 51 .27 0 . oooo 1. oooo 51 .27 0 . oooo 1. oooo 51 . 27 0 . oooo 1. oooo 51 .27 0 . oooo • 1. oooo 51 .27 0 . oooo 1. oooo 51 . 27 0 . oooo 1. oooo 51 .27 0 . oooo 1. oooo 51 .27 0 . oooo 1. oooo 51 .27

0 . oooo 1. oooo 51 . 27 0 . oooo 1. oooo 51 .27 0 . oooo 1. oooo 51 . 27 0 . 0000 ' 1. oooo 51 .27 0 . 0883 0 . 9117 51 .27 0 . oooo 1. oooo 46 . 74 0 . oooo 1. oooo 46 . 74 0 . oooo 1. oooo 46 . 74 0 . oooo 1. oooo 46 . 74 0 . oooo 1. oooo 46 . 74

0 . oooo 1. oooo 46 . 74 0 . oooo 1. oooo 46 . 74 0 . oooo 1. oooo 46 .74 0 . oooo 1. oooo 46 . 74 0 . oooo 1. oooo 46 . 74 0 . oooo 1. oooo 46 . 74 0 . oooo 1. oooo 46 . 74 0 . oooo 1. oooo 46 . 74 0 . oooo 1. oooo 46 . 74 0 . oooo . 1. oooo 46 . 74

11-34'


ACCOUNT 3 04.62 STORES, SHOP AND GARAGE BUILDINGS






119.5 7, 029 0 . 0000 1. oooo 46 . 74 120-5 7, 029 0.oooo • 1 . oooo 46 . 74 121. 5 7, 029 0 . 0000 1.0000 46 .74 122 .5 7, 029 0.0000 1. oooo 46. 74 123 .5 7, 029 0.0000 1. oooo 46 . 74 124 .5 7, 029 0 . oooo 1. oooo 46 . 74 125.5 7, 029 0 . oooo 1.0000 46 .74 126-5 7, 029 0 . oooo 1. oooo 46 . 74 127.5 7, 029 o.oooo 1.oooo 46 . 74 128 . 5 7,029 0.oooo 1.oooo 46 .74

129.5 7, 029 0.oooo 1.oooo 46 . 74 130 .5 7, 029 0 . oooo 1.oooo 46 . 74 131. 5 7, 029 0.0000 1. oooo 46 . 74 132 . 5 7, 029 0.oooo 1.oooo 46 . 74 133 .5 7, 029 o.. oooo 1.oooo 46 . 74 134 . 5 7, 029 0 . oooo 1.oooo 46 . 74 135.5 7, 029 o.oooo 1.oooo 46 . 74 136-5 7, 029 0 . oooo 1 . oooo 46 .74 137-5 7, 029 0.oooo ' 1 . oooo 46 . 74 138-5 7, 029 o. oooo 1. oooo 46 . 74

139 .5 7, 029 0 . oooo 1 . oooo 46 . 74 140 . 5 7, 029 0 . oooo 1 . oooo 46 . 74 141 . 5 7, 029 0.oooo 1.oooo 46 . 74 142 . 5 7, 029 0 . oooo 1.oooo 46 . 74 143 . 5 7, 029 0.oooo 1 . oooo 46 . 74 144 - 5 7, 029 0.oooo . 1.oooo 46 . 74 145.5 7, 029 0.oooo 1.oooo 46 .74 146.5 7,029 0.oooo 1. oooo 46 . 74 147.5 7, 029 0.oooo 1. oooo 46 .74 148-5 7, 029 0.0000 1 . oooo 46 . 74

149 .5 7, 029 0.0000 1 . oooo 46.74 150 . 5 7, 029 0.0000 1 . oooo 46 . 74 151 - 5 7, 029 o. oooo 1. oooo 46. 74 152 . 5 7, 029 0.0000 • 1. oooo 46 . 74 153 .5 46 . 74

11-35



ORIGINAL LIFE TABLE





0 0 6,897, 115 0 . oooo 1 oooo 100 00

0 5 6,851, 848 0 . oooo 1 oooo 100 00

1 5 6,856, 184 0 . oooo 1 oooo 100 00

2 5 6,775, 828 1, 100 0 . 0002 - 0 9998 100 00

3 5 6, 803 788 714 0 . 0001 0 9999 99 98

4 5 6,372 020 5,347 0 . 0008 0 9992 99 97

5 5 3,257, 305 0 . oooo 1 0000 99 89

6 5 3, 264 852 17,066 0 . 0052 0 9948 99 89

7 5 3, 055 414 1,300 0 . 0004 0 9996 99 .37

8 5 3, 020 661 13,966 0 . 0046 0 9954 99 .33

9 .5 3, 017 913 0 . oooo 1 . 0000 98 . 87

10 .5 3 , 248 205 0 . oooo • 1 . 0000 98 . 87

11 .5 3, 178 543 0 . oooo 1 .0000 98 . 87

12 .5 3, 113 223 926 0. 0003 0 . 9997 98 . 87

13 . 5 3, 043 326 0 . oooo 1 . 0000 98 . 84

14 .5 2, 932 889 0 . oooo 1 . 0000 98 . 84

15 .5 2, 916 169 0 oooo 1 . 0000 98 . 84

16 .5 2, 910 477 926 0 . 0003 0 . 9997 98 . 84

17 . 5 2, 826 387 153 0 0001 0 . 9999 98 .81

18 . 5 2, 824 149 1,300 0 0005 0 . 9995 98 . 80

19 . 5 2, 738 101 0 oooo 1 . 0000 98 . 75

20 .5 232 792 3, 139 0 0135 0 . 9865 98 . 75

21 . 5 198 639 0 oooo 1 . oooo 97 .42

22 .5 193 442 157 0 0008 0 . 9992 9.7 .42

23 . 5 170 708 3,572 0 0209 0 . 9791 97 .34

24 .5 167 104 0 0000 1 . 0000 95 .31

25 .5 235 867 917 0 0039 0 . 9961 95 .31

26 .5 266 479 715 0 0027 . 0 . 9973 94 . 94

27 .5 264 722 1, 500 0 0057 0 . 9943 94 . 68

28 .5 262 805 1, 859 0 0071 0 . 9929 94 . 14

29 .5 265 142 36 0 0001 0 . 9999 93 .47

30 . 5 404 464 0 0000 1 . 0000 93 .46

3 1 . 5 402 699 0 0000 1 . 0000 93 .46

32 . 5 410 422 1, 404 0 0034 0 . 9966 93 .46

33 .5 4 0 1 723 0 0000 1 . 0000 93 . 14

34 . 5 396 820 0 0000 1 . 0000 93 . 14

35 . 5 286 958 0 0000 1 . 0000 93 . 14

36 . 5 286 352 0 oooo 1 . 0000 93 . 14

37 . 5 284 099 0 oooo 1 . 0000 93 . 14

38 . 5 283 175 0 oooo 1 . 0000 93 . 14

11-36

AQUA PENNSYLVANIA, INC. •






RETIREMENTS PCT SURV DURING AGE RETMT' SURV BEGIN OF INTERVAL RATIO RATIO INTERVAL

39.5 281,297 0.0000 1. oooo 93 .14 40.5 228,830 1, 851 0.0081 0.9919 93 .14 41 . 5 226,110 0.0000 1. oooo 92 . 39 42 . 5 113,453 0.0000 1.oooo 92 .39 43 . 5 88,839 0.oooo 1.oooo 92 .39 44 . 5 88,575 0 . oooo 1. oooo 92 .39 45 .5 87,936 0.oooo' 1. oooo 92 .39 46 .5 87,936 0.oooo 1 . oooo 92 .3 9 47 . 5 87,706 0 . oooo 1 . oooo 92 .39 48 . 5 87,513 0 . oooo 1.oooo 92 .39

49.5 83,724 0 . oooo 1. oooo 92 .39 50.5 50,971 0.oooo 1. oooo 92 .39 51 .5 54,222 0.oooo 1.oooo 92 . 39 52 . 5 86,203 0.0000. 1.0000 92.39 53 .5 78,254 0.oooo 1.0000 92 .39 54 . 5 94,974 387 0 . 0041 0.9959 92 .39 55 . 5 94,587 0 . oooo 1. oooo 92 . 01 56 . 5 57,905 0.oooo 1. oooo 92 . 01 57 . 5 50,952 0.oooo 1. oooo 92 . 01 58 . 5 46,917 1, 105 0.0236 0.9764 92 . 01

59. 5 45,811 0.oooo 1.0000 89 . 84 60 . 5 45,811 0 . 0000 -1.0000 89 . 84 61. 5 45,811 0 . oooo 1. oooo 89. 84 62 . 5 45,811 0.oooo 1. oooo 89 . 84 63 .5 45,811 0.oooo 1.oooo 89. 84 64 . 5 49,659 0 . oooo 1 . oooo 89. 84 65 .5 49,949 0 . oooo 1.oooo 89 . 84 66 . 5 50,899 0 . oooo 1 . oooo 89 .84 67. 5 50,113 21,573 0 .4305 0.5695 89 . 84 68.5 28,540 0.oooo 1. oooo 51.16

69.5 28,540 0.oooo 1. oooo 51.16 70 . 5 31,671 0 . oooo 1 . oooo 51.16 71. 5 31,671 0 . oooo 1. oooo 51.16 72 .5 3-6, 3 IS • 0 . oooo 1.oooo 51.16 73 .5 36,315 0 . oooo 1.oooo 51.16 74 . 5 36,315 0.oooo 1.oooo 51.16 75 . 5 36,315 0 . oooo 1.oooo 51.16 76 . 5 36,315 0 . oooo 1.oooo 51.16 77. 5 29,635 . 1,063 0.0359 0.9641 51.16 78 . 5 28,520 0.0000 1.0000 49.32

11-37


ACCOUNT 3 04.62 STORES, SHOP AND GARAGE BUILDINGS




79 80 81 82 83 84 85 86 87 88

89 90 91 92 93 94 95 96.5 97 . 5 98 . 5

99. 5 100 . 5 101 . 5 102 103 104 105 106 107 108


11,800 17,211 17,211 16,811 15,861 15,861 10,249 10,249 10,249 10,930

7, 083 7, 083 7,083 7, 083 7,083 7, 083 3 , 662 3 , 662

681 681

681 681 681 681 681


200

400

681

SURV RATIO

PCT SURV BEGIN OF INTERVAL

0 .0169 0 . 9831 49 .32 0 . oooo 1 . oooo 48 .49 0 . 0232 0 . 9768 48 .49 0 . oooo 1 . oooo 47 .37 0 . oooo 1 . oooo 47 . 37 0 .0000 1 .0000 47 .37 0 . oooo 1 . oooo 47 .37 0 .oooo . 1 . oooo 47 .37 0 . oooo 1 . oooo 47 .37 0 . oooo 1 . oooo 47 .37

0 . oooo 1 . oooo 47 . 37 0 . oooo 1 . oooo 47 . 37 0 . oooo 1 .0000 47 .37 0 . oooo 1 . oooo 47 . 37 0 . oooo 1 .0000 47 . 37 0 . oooo 1 . oooo 47 .37 0 . oooo 1 .0000 47 .37 0 .0000 1 . oooo 47 . 37 0 . oooo 1 . oooo 47 . 37 0 . oooo 1 . oooo 47 . 37

0 . oooo 1 . oooo 47 . 37 0 . oooo 1 . oooo 47 . 37 0 . oooo 1 . oooo 47 . 37 0 . oooo 1 . oooo 47 . 37 1 . oooo 0 . oooo 47 . 37

0 . 00

109.5 110 . 5 111. 5 112 . 5 113 . 5 114 115 116 117 118 . 5

11-38


ACCOUNT 3-04.62 STORES, SHOP AND GARAGE BUILDINGS



AGE AT EXPOSURES AT BEGIN OF BEGINNING OF INTERVAL AGE INTERVAL


119 . 5 12.0 . 5 121 . 5 122 . 5 123 .5 124 . 5 125 . 126 . 127 . 128 .

129 . 5 130 . 5 131.5 132 .5 133 . 134 . 135 . 136 . 137 . 138 .

139 . 5 140 .5 141 . 5 142 .5 143 .5 144 . 5 145 . 5 146 . 5 147 . 5 148 . 5

149 .5 150 .5 151 . 5 152 . 5 153.. 5

7, 029

7, 029 7, 029 7, 029 7, 029 7, 029 7, 029 7, 029 7, 029 7, 029 7, 029

7, 029 7, 029 7, 029 7, 029 7, 029 7, 029 7, 029 7, 029 7, 029 7, 029

7, 029 7, 029 7, 029 7, 029

0 . 0000

0 . 0000 0.0000 0.oooo 0.oooo 0.oooo 0 . oooo 0 . oooo 0 . oooo 0.oooo 0 . oooo

0 . oooo 0 . oooo 0.0000 0.oooo 0.oooo 0.oooo 0.oooo 0.oooo 0 . oooo 0 . oooo

0.oooo 0.oooo 0.oooo 0.0000

11-39

o

100

90

80

70

§ 60

>

in 50

z UJ Lt CC UJ 40 0.

30

20

10

K M X X X X X X X X

iown 9 3-5! flOUFl PENNSYLVflNIR, INC. RCCOUNT 304.63 MISCELLANEOUS STRUCTURES AND IMPROVEMENTS

CWJCJNflL AMD 5mUJH SLWVJVOf? CURVES ORIGINAL CURVE: X 1952-2004 EXPERIENCE: 1892-2004 PLACEMENTS

flOUFl PENNSYLVflNIR, INC. RCCOUNT 304.63 MISCELLANEOUS STRUCTURES AND IMPROVEMENTS

CWJCJNflL AMD 5mUJH SLWVJVOf? CURVES ORIGINAL CURVE: X 1952-2004 EXPERIENCE: 1892-2004 PLACEMENTS

20 30 40 50 60 70

RGE I N T E R R S

80 90 100 10 120


ACCOUNT 304.63 MISCELLANEOUS STRUCTURES AND IMPROVEMENTS

ORIGINAL LIFE TABLE





0 . 0 3,740,073 0 . . oooo 1 .0000 100 .00 0 . 5 3,693,605 5, 574 0 . . 0015 0 . 9985 100 . 00 1 .5 3,759,163 1,487 0 . 0004 0 . 9996 99 . 85 2 .5 3,729,952 363 0 . 0001 0 . 9999 99 . 81 3 . 5 3,591,160 0 . oooo 1 . 0000 99 . 80 4 . 5 3,593,830 75 0 . oooo . 1 . 0000 99 . 80 5 . 5 3,537,372 0 . oooo 1 . 0000 99 . 80 6 . 5 3,462,368 0 . oooo 1 . 0000 99 . 80 7 .5 3,421,590 0 . oooo 1 . 0000 99 . 80 8 .5 3,362,494 3, 778 0 . 0011 0 . 9989 99 . 80

9 .5 3,159,058 1, 527 0 . 0 0 05 0 . 9995 99 . 69 10 .5 3,068,658 8,277 0 . 0027 0 . 9973 99 . 64 11 .5 2,993,255 349 0 . 0001 0 . 9999 99 .37 12 . 5 2,902,052 4, 007 0 . 0014 - 0 . 9986 99 .36 13 . 5 2,660,609 4 , 504 0 . 0017 0 . 9983 99 .22 14 . 5 2,514,559 390 0 . 0002 0 . 9998 99 . 05 15 .5 2,132,533 9, 560 0 . 0045 0 . 9955 99 . 03 16 .5 1,312,971 55 0 . 0000 1 . 0000 98 .58 17 .5 1,120,206 0 . 0000 1 . 0000 98 .58 18 .5 502,474 954 0 . 0019 0 .9981 98 .58

19 . 5 463,199 3 , 645 0 . 0079 0 .9921 98 .39 20 . 5 395,781 1, 004 0 . 0025 ' 0 . 9975 97 . 61 21 . 5 359,485 0 . 0000 1 . 0000 97 .37 22 . 5 321,259 0 . 0000 1 . 0000 97 .37 23 .5 326,556 0 . 0000 1 . 0000 97 .37 24 .5 314,033 2, 537 0 . 0081 0 . 9919 97 .37 25 .5 305,399 36 0 . 0001 0 . 9999 96 .58 26 .5 304,158 2,216 0 . 0073 0 . 9927 96 .57 27 .5 298,096 0 . 0000 1 . 0000 95 . 87 28 . 5 292,642 5, 703 0 . 0195 0 . 9805 95 .87

29 • 5.. 285,817 236 0 . 0008 0 . 9992 94 .00 30 . 5 " 285,581 0 . 0000 1 . oooo 93 . 92 31 . 5 287,091 0. 0000 1 . oooo 93 . .92 32 . 5 287,091 0 . 0000 1 . oooo 93 . . 92 33 . 5 279,247 0 . oooo 1 . oooo 93 . . 92 34 . 5 208,350 200 0 . 0010 0 .9990 93 . . 92 35 . 5 200,092 688 0 . 0034 0 . . 9966 93 , . 83 36 . 5 72,349 50 0. 0007 . 0 . 9993 93 . .51 37 .5 74,923 0. 0000 1. . oooo 93 . .44 38 . 5 66,898 0 . 0000 1. . oooo 93 . .44

11-41





AGE: AT BEGIN OF INTERVAL


RETIREMENTS PCT SURV DURING AGE RETMT SURV BEGIN OF INTERVAL RATIO . RATIO INTERVAL

39 .5 65, 658 468 0 . 0071 0 . 9929 93 .44

40 .5 47, 172 0 . oooo 1 . oooo 92 .78

4 1 . 5 47 172 1, 003 0 . 0213 0 . 9787 92 .78

42 . 5 45 364 0 . oooo 1 . 0000 90 . 80

43 .5 42 367 0 . oooo 1 . 0000 90 . 80

44 .5 42 367 94 0. 0022 0 . 9978 90 .80

45 .5 44 404 0 . oooo 1 . 0000 90 . 60

46 . 5 44 404 0 . oooo • 1 . 0000 90 . 60

47 .5 42 547 0 . oooo 1 . 0000 90 . 60

48 .5 42 049 0 . oooo 1 . 0000 90 . 60

49 . 5 28 972 0 . oooo 1 . 0000 90 . 60

50 . 5 28 972 3, 301 0 . 1139 0 . 8861 90 . 60

51 . 5 17 076 0 . oooo 1 . 0000 80 .28

52 .5 20 653 477 0. 0231 0 . 9769 80 .28

53 .5 25 050 0 . 0000 1 . 0000 78 .43

54 .5 27 597 0 . 0000 1 . 0000 78 . 43

55 .5 27 107 0 . oooo 1 . 0000 78 .43

56 .5 22 233 0 . oooo 1 . OOOO 78 .43

57 .5 2 1 537 0 . oooo 1 . 0000 78 .43

58 . 5 21 537 0 . oooo 1 . oooo 78 . 43

59 . 5 26 168 0 . oooo 1 . oooo 78 .43

60 . 5 26 168 1, 010 0 . 0386 0 . 9614 78 .43

61 . 5 15 258 0 . oooo 1 . 0000 75 .40

62 . 5 15 258 0 . oooo 1 . 0000 75 .40

63 .5 15 258 100 0. 0066 0. 9934 75 .40

64 . 5 14 404 75 0 . 0052 0 . 9948 74 . 90

65 .5 14 329 0 . 0000 1 . 0000 74 ..51

66 . 5 13 561 0 . 0000 1 . 0000 74 . 51

67 .5 13 561 0 . 0000 1 . 0000 74 .51

68 .5 13 561 0 . oooo 1 . 0000 74 . 51

69 . 5 13 561 0 . oooo 1 . 0000 74 . 51

70 . 5 13 561 0. oooo 1 . oooo 74 .51

71 . 5 13 561 0 . oooo 1 . oooo 74 .51

72 . 5 13 561 57 0 . 0042 0 . 9958 74 . 51

73 .5 13 504 983 0 . 0728 0 . 9272 74 .20

74 . 5 12 521 3, 560 0 . 2843 0 . 7157 68 . 80

75 . 5 8 961 0 . 0000 1 . 0000 49 . 24

76 . 5 8 961 0 . 0000 1 . 0000 49 .24

77 . 5 8 961 0 . 0000 1 . 0000 49 .24

78 .5 15 484 0 . 0000 1 . 0000 49 .24

1-42








79.5 15,484 0.0000 1.0000 49.24 80 . 5 6, 231 0 . 0000 1. oooo 49 . 24 81 .5 6, 231 0.0000 1.0000 49.24 82 .5 3, 859 0 . 000.0 1. oooo 49.24 83 . 5 3, 859 0 . 0000 1 . oooo 49.24 84 . 5 3, 859 0.oooo 1. oooo 49 . 24 85 . 5 3, 859 0 . oooo 1.oooo 49 . 24 86 . 5 3, 859 0.oooo 1.oooo 49 .24 87 . 5 3, 859 0.0000 ' 1 . '0 0 0 0 49 . 24 88 .5 3, 859 0 .0000 1.oooo 49 . 24

89.5 3, 859 0.0000 1.0000 49.24 90 . 5 3, 859 0 . oooo 1.oooo 49 .24 91 . 5 3, 859 0 . oooo 1.oooo 49.24 92 . 5 3, 859 0 . oooo 1.oooo 49 .24 93 .5 3 , 859 0 . oooo 1.oooo 49 . 24 94 . 5 3, 859 0.0000 1.oooo 49.24 95.5 3, 859 o. oooo 1.oooo 49.24 96 .5 3, 859 0 . oooo 1.oooo 49 . 24 97 . 5 3 , 859 0 . oooo 1.oooo 49.24 98.5 3, 859 0 .0000 1.oooo 49 . 24

99.5 3, 859 0.oooo 1.oooo 49 . 24 100 .5 3 , 859 0 . oooo 1 . oooo 49 . 24 101.5 3 , 859 0 . oooo 1.oooo 49 . 24 102 . 5 3,859 0.0000 . 1.oooo 49 .24 103 . 5 3, 859 0 . oooo 1.oooo 49 . 24 104 . 5 3, 859 0 .0000 1.0000 49.24 105.5 1, 350 0 .0000 1.oooo 49 .24 106.5 1,350 0 . oooo 1.oooo 49 . 24 107.5 1,350 0.0000 1.oooo 49 .24 108 . 5 1, 350 0.0000 1 . oooo 49 . 24

109 .5 1, 350 o. oooo 1. oooo 49 . 24 110 .5 1,350 o.oooo - 1.0000 49.24 111.5 1,350 o. oooo 1.0000 49 . 24 112 .5 49 .24

11-43

100

90

80

70

Z 60

> CC

in 50 h~ z uj u tn UJ 40 0.

30

20

10

* « «

•4^8 8 .. ROUR PENNSYLVRNIR, INC.

RCCOUNT 307 WELLS RNO SPRINGS ORIGINAL RNO SMOOTH SURVIVOR CURVES

ORIGINAL CURVE: X 1978-2004 EXPERIENCE; 1909-2004 PLACEMENTS O 1985-2004 EXPERIENCE: 1909-2004 PLACEMENTS

X g g g g 8 o g 8

ROUR PENNSYLVRNIR, INC. RCCOUNT 307 WELLS RNO SPRINGS

ORIGINAL RNO SMOOTH SURVIVOR CURVES ORIGINAL CURVE: X 1978-2004 EXPERIENCE; 1909-2004 PLACEMENTS

O 1985-2004 EXPERIENCE: 1909-2004 PLACEMENTS

\ 8 S 8 8 8 8

OWFl 40-R; .5

\

\

\

\

\

15 20 25 30

RGE I N TERRS

35 40 45 50 55 60


ACCOUNT 3 07 WELLS AND SPRINGS

ORIGINAL LIFE TABLE






0 . 0 21,484,664 0 . oooo 1 . oooo 100 . 00 0 . 5 13 , 2'5 7, 998 3,167 0 . 0002 0 . 9998 100 . 00 1 .5 12,920,790 44,183 0 . 0034 0 . 9966 99 . 98 2 .5 5,751,765 4, 033 0 . 0007 ' 0 . 9993 99 . 64 3 . 5 5,850,843 0 . oooo 1 . oooo 99 . 57 4 .5 4,261,606 39,497 0 . 0093 0 . 9907 99 .57 5 .5 3,118,134 0 . oooo 1 . oooo 98 . 64 6 .5 2,960,995 60,960 0 . 0206 0 . 9794 98 . 64 7 . 5 2,972,809 28,053 0 . 0094 0 . 9906 96 . 61 8 .5 3 , "03 9, 944 4 , 407 0 . 0014 0 . 9986 95 . 70

9 . 5 2,967,777 12,504 0 . 0042 . 0 . 9958 95 . 57 10 . 5 3,308,298 3 , 374 0 . 0010 0 .9990 95 . 17 11 . 5 3,426,414 587 0 . 0002 0 . . 9998 95 . 07 12 .5 3,504,954 4 , 785 0 . 0014 0 . . 9986 95 . 05 13 . 5 3,692,2 91 '175 0 . 0000 1. . oooo 94 . 92 14 . 5 3,294,367 2,618 0 .0008 0 . . 9992 94 .92 15 .5 3,079,772 2, 313 0 .000.8 0 . . 9992 94 . 84 16 .5 2,831,498 22,095 0 . 0078 0 . . 9922 94 . 76 17 . 5 2,956,589 7, 791 0 . .0026 0 . . 9974 94 . 02 18 . 5 2,671,585 3, 376 0 . . 0013 • 0 . , 9987 93 . 78

19 . 5 2,681,921 18,585 0 . . 0069 0. . 9931 93 . 66 20 .5 2,713,873 3, 635 0 . . 0013 0 . . 9987 93 . 01 21 .5 3,108,028 27,808 0 .0089 0 . . 9911 92 . 89 22 .5 3,146,114 3 , 540 0 . .0011 0 . , 9989 92 . 06 23 . 5 3,045,267 68,741 0 . . 0226 0 . . 9774 91 . 96 24 . 5 3,025,724 68,257 0 . .0226 0 . . 9774 89 . 88 25 . 5 2,821,904 23,173 0 . . 0082 0 . . 9918 87 . 85 26 .5 2,411,403 0 . . oooo -1. , 0000 87 . 13 27 .5 2,166,073 0. . 0000 1. . 0000 87 . 13 28 . 5 2,174,482 0. . 0000 1. .0000 87 .13

29 . 5 2,033,495 0 . . 0000 1. . 0000 87 . 13 30 . .5 1,624,632 7, 110 0 . . 0044 0 . 9956 87 . 13 31. . 5 1,444,024 3, 804 0. . 0026 0 . 9974 86 . . 75 32 . . 5 1,366,532 1,4 70 0. . 0011 0 . 9989 86 . . 52 33 . . 5 1,402,177 123,474 0. . 0881 0 . 9119 86 . .42 34 , . 5 1,243,374 1, 091 0 . . 0009 ' 0 . 9991 78 . . 81 35 . .5 1,025,937 15,693 0. . 0153 0 . 9847 78 . . 74 36 . .5 884,865 37,369 0. 0422 0 . 9578 77 . . 54 37 , . 5 698,017 0. 0000 1. 0000 74 . ,27 38 . .5 614,282 0. 0000 1. 0000 74 . .27

11-45


ACCOUNT 3 07 WELLS AND SPRINGS .


PLACEMENT BAND 1909-20 04


59.5 60.5 61.5 62 . 5 63 .5 64 . 5 65 66 67 68

69.5 70 . 5 71.5 72 .5 73 .5 74 . 5 75.5 76 .5 77 . 5 78 .5




39 . 5 387,263 11,966 0 . 0309 0 . 9691 74 .27

40 . 5 293,663 100 0 . 0003 0 . 9997 71 . 98

41 . 5- 263,230 0 . 0000 1 . 0000 71 . 96

42 . 5 222,714 601 0 . 0027 0 . 9973 7 1 . 96

43 . 5 197,161 41,900 0 .2125 0 . 7875 7 1 . 77

44 .5 109,966 0 .0000 . 1 . 0000 56 .52

45 . 5 102,370 36,345 0 .3550 0 . 6450 56 . 52

46 . 5 52,919 0 . 0000 1 . 0000 36 .46

47 . 5 19,584 0 . 0000 1 . 0000 36 .46

48 . 5 12,649 0 .0000 1 . 0000 36 .46

49 . 5 10,469 0 . 0000 1 . 0000 36 .46

50 . 5 7, 797 0 . oooo 1 . 0000 36 . 4 6

51 . 5 1, 664 0 .0000 1 . oooo 36 .46

52 . 5 1, 664 0 .0000 • 1. oooo 36 .46

53 . 5 1, 664 0 . oooo 1 . oooo 36 .46

54 .5 1, 664 0 .0000 1 . oooo 36 .46

55 .5 1, 664 0 .0000 1 . oooo 36 .46

56 .5 1, 664 0 .0 000 1 . oooo 36 .46

57 .5 1, 664 0 .0000 1 . oooo 36 . 46

58 .5 1, 664 0 .0000 1 . oooo 36 .46

1, 654

1, 654 1, 654 1, 654 1, 654 1, 654 1, 654 1, 654 1,861

37,715 37,715

0.0000

0.0000 0.0000 0.0000 0.0000 0.0000 0 . oooo 0.oooo 0.oooo 0 . oooo 0.oooo

36.46

11-46


ACCOUNT 307 WELLS AND SPRINGS




79 80 81 82 83 84 85 86 87

89 90 91 92 93 94


1, 654 1, 654 1, 654 1, 654 1, 654 1, 654 1, 654 1, 654 1, 654 1, 654

1, 654 1, 654 1, 654 1, 654 1, 654 1, 654


0.0000 0.0000 0.0000 0 . 0000 0 . 0000 0 . oooo 0.oooo 0.0000 0 . oooo 0.oooo

0 . oooo 0 . oooo 0 . oooo 0.0000 0 . oooo 0 . oooo


9 5 . 5

11-47


ACCOUNT 307 WELLS AND SPRINGS

ORIGINAL LIFE TABLE





RETIREMENTS PCT SURV DURING AGE RETMT SURV BEGIN OF INTE RVAL RATIO RATIO INTERVAL

0 .0 21 420 355 0 . oooo • 1 oooo 100 00 0 .5 12 992 407 3, 167 0 . 0002 0 9998 100 00 1 .5 12 532 726 44,183 0 . 0035 0 9965 99 98 2 .5 5 358 021 4, 033 0 . 0008 0 9992 99 63 3 . 5 5 452 705 0 . oooo 1 oooo 99 55 4 .5 3 871 263 39,497 0. 0102 0 9898 99 55

5 .5 2 724 609 0 . oooo 1 oooo 98 53 6 .5 2 582 291 60,960 0 . 0236 0 9764 98 53 7 .5 2 729 408 28,053 0 . 0103 0 9897 96 20 8 .5 2 784 321 4 ,407 0 . 0016 • 0 9984 95 21

9 .5 2 686 623 11,653 0 . 0043 0 9957 95 06

10 .5 2 672 090 2/671 0 . 0010 0 9990 94 65 11 .5 2 705 899 0 . 0000 1 0000 94 56 12 . 5 2 720 737 4 , 426 0 . 0016 0 9984 94 56 13 .5 2 773 953 0 . 0000 1 0000 94 41 14 .5 2 415 529 1, 883 0 . 0008 0 9992 94 41 15 .5 2 328 135 1,328 0 . 0006 0 9994 94 33 16 .5 2 041 785 21,593 0 . "010 6 0 9894 94 27 17 .5 2 411 435 7 , 791 0 . 0032 0 9968 93 27 18 .5 2 186 834 2 , 869 0 . 0013 0 9987 92 97

19 . 5 2 372 828 18,585 0 . 0078 0 9922 92 85 20 .5 2 426 941 3 , 412 0 . 0014 0 9986 92 13 21 . 5- 2 847 418 27,770 0 0098 0 9902 92 00 22 . 5 2 902 224 3 , 540 0 0012 0 9988 91 10 23 .5 2 866 390 68,741 0 . 0240 0 9760 90 99 24 . 5 2 878 298 68,257 0 0237 0 9763 88 81 25 . 5 2 708 907 23,123 0 0085 0 9915 86 71 26 .5 2 299 057 0 0000 1 0000 85 97 27 .5 2 166 073 0 0000 1 0000 85 97 28 .5 2 174 482 0 0000 1 0000 85 97

29 .5,. 2 033 495 0 0000 1 0 0 00 85 97 30 .5 1 624 632 7 , 110 0 0044 0 9956 85 97 31 .5 1 444 024 3 , 804 0 0026 0 9974 85 59 32 .5 1 364 868 1, 470 0 0011 0 9989 85 37 33 .5 1 400 513 123,474 0 0882 0 9118 85 28 34 . 5 1 241 709 1,091 0 0009 0 9991 77 76 35 . 5 1 024 273 15,693 0 . 0153 0 9847 77 69 36 .5 883 20 0 37,369 0 . 0423 0 9577 76 50 37 .5 696 353 0 . 0000 1 0000 73 26 38 .5 612 618 0 . 0000 1 0000 73 26

11-48

AQUA PENNSYLVANIA', INC.







39 .5 387,263 11,966 0 . 0309 0 . 9691 73 .26 40 . 5 293,663 100 0 . 0003 0 . 9997 71 . 00 41 .5 263,230 0 . 0000 1 . oooo 70 . 98 42 .5 222,714 601 0. 0027 • 0 . 9973 70 .98 43 .5 197,161 41,900 0 . 2125 0 .7875 . 70 .79 44 . 5 109,966 0 . 0000 1 . 0000 55 . 75 45 .5 102,370 36,.345 0 . 3550 0 . 6450 55 . 75 46 . 5 52,919 0 . oooo 1 . 0000 35 . 96 47 . 5 19,584 0 . oooo 1 . 0000 35 . 96 48 . 5 12,649 0. oooo 1 . 0000 35 . 96

49 .5 10,469 0 . oooo 1 . 0000 35 . 96 50 .5 7 , 797 0 . oooo • 1 . 0000 35 .96 51 .5 1, 664 0. oooo 1 . oooo 35 . 96 52 . 5 1,664 0. oooo 1 . oooo 35 . 96 53 . 5 1, 664 0 . oooo 1 . oooo 35 . 96 54 .5 1, 664 0. oooo 1 . oooo 35 . 96 55 . 5 1, 664 0 . oooo 1 . oooo 35 .96 56 . 5 1, 664 0 . oooo 1 . oooo 35 . 96 57 . 5 1, 664 0 . oooo 1 . oooo 35 . 96 58 .5 1, 664 0. oooo 1 . oooo 35 . 96

59.5 60 .5 61.5 62 .5 63 .5 64 . 5 65.5 66 .5 67 .5 68 .5

69 70 71 72 73 74 75 76 77 78

1, 654 1, 861

37,715 37,715

0 . 0000 0.0000 0.0000 0.0000

35 . 96

11-49



• ORIGINAL LIFE TABLE, CONT.

PLACEMENT BAND 1909-2004 EXPERIENCE BAND 1985-2^004




79.5 1, 654 0 . 0000 80 .5 1, 654 0 . 0000 81.5 1, 654 0 . 0000 82 .5 1, 654 0 . 0000 83 . 5 1, 654 0.0000 84.5 1, 654 0.0000 85.5 1, 654 0 . oooo 86.5 1, 654 0 . oooo 87 . 5 1, 654 0 . oooo 88.5 1, 654 0 . oooo

89.5 1, 654 0.0000 90 .5 1, 654 0 . oooo 91.5 1, 654 0 . oooo 92 .5 1, 654 0 . oooo 93 .5 1, 654 0 . oooo 94 . 5 1, 654 0.oooo 95.5

11-50

100

90

80

70

Z 60

> CC

tn 50

UJ u cc LJ MO

30

20

K flQUfi PENNSTLVfiNIfl, INC.

RCCOUNT 311 ELECTRIC PUMPING EQUIPMENT ORIGINAL AND SMOOTH SURVIVOR CURVES

ORIGINRL CURVE: X 1985-2004 EXPERIENCE; 1897-2004 PLACEMENTS \ x x

flQUfi PENNSTLVfiNIfl, INC. RCCOUNT 311 ELECTRIC PUMPING EQUIPMENT ORIGINAL AND SMOOTH SURVIVOR CURVES

ORIGINRL CURVE: X 1985-2004 EXPERIENCE; 1897-2004 PLACEMENTS

\ x x

y m 4o-Si .5

xxxxx

\

\

\

10 20 30 40 50 60 70

RGE I N TERRS

80 90 100 110 120


ACCOUNT 311 ELECTRIC PUMPING EQUIPMENT

ORIGINAL LIFE TABLE






0 0 42 248 , 064 0 .0000 1 . oooo 100 00 0 5 4 1 , 972 , 513 800 0 .0000 1 . oooo 100 00

1 5 42 030 , 459 45,903 0 . 0 0 1 1 0 . 9989 100 00 2 5 40 072 , 150 25,597 0 . 0006 0 . 9 994 99 . 89 3 5 38 723 , 830 143,234 0 . 0037 0 . 9963 99 . 83

4 5 34 699 669 38,626 0 . 0011 0. 9989 99 .46

5 5 32 865 924 36,948 0 . 0011 0 . 9989 99 .35 6 5 32 735 956 58,502 0 .0018 0 . 9982 99 .24 7 5 30 395 561 199,663 0 . 0066 ' 0 . 9934 99 . 06

8 5 28 426 956 17,978 0 . 0006 0 . 9994 98 .41

9 5 25 920, 504 52,754 0 . 0020 0 . 9980 98 . 35

10 5 24 654 , 217 199,718 0 . 0081 0 . 9919 98 . 15

11 5 2 1 773 660 25,567 0 .0012 0 . 9988 97 .35 12 5 21 847 810 47,111 0 . 0022 0 . 9978 97 .23 13 5 14 109 512 18,241 0 . 0013 0 . 9987 97 .02

14 5 13 228 657 108,600 0 .0082 . 0 . 9918 96 .89 15 5 12 353 867 10,795 0 . 0009 0 . 9991 96 . 10 16 5 10 044 949 99,393 0 . 0099 0 . 9901 96 . 01 17 .5 6 904 000 18,752 0 . 0027 0 . 9973 95 . 06 18 .5 5 576 158 90,109 0 . 0162 0 . 9838 94 .80

19 .5 5 506 4 4 1 52,071 0 . 0095 0 9905 93 .26 20 .5 5 738 50 9 168,077 0 . 0293 0 9707 92 .37 21 .5 5 492 785 22,479 0 . 0041 0 9959 89 .66 22 .5 6 666 260 17,245 0 . 0026 0 9974 89 .29 23 .5 7 137 557 30,011 0 . 0042 0 9958 89 .06 24 .5 7 192 4 3 1 255,618 0 . 0355 0 9645 88 .69 25 .5 7 204 362 24 ,.150 0 . 0034 0 9966 85 .54 26 . 5 7 113 250 854,664 0 . 1202 0 8798 85 .25 27 .5 6 302 662 5, 300 0 . 0008 0 9992 75 . 00 28 .5 6 37 1 543 22,350 0 . 0035 0 9965 74 .94

29 . 5 5 960 176 32,604 0 . 0055 0 9945 74 . 68 30 .5 6 29 1 801 153,936 0 .0245 0 9755 74 .27 31 .5 5 417 117 97,525 0 . 0180 0 9820 72 .45 32 .5 4 094 745 44,723 0 . 0109 0 9891 71 .15 33 . 5 4 037 548 2 1 6 , 7 0 1 0 . 0537 0 9463 70 .37 34 . 5 3 755 129 18,511 0 . 0049 0 9951 66 . 59 35 .5 3 436 217 10,451 0 . 0030 0 9970 66 .26 36 .5 3 416 132 31,449 0 .0092 0 9908 . 66 .06

37 .5 3 102 020 38,147 0 . 0123 0 9877 65 .45 38 .5 2 987 938 92,257 0 . 0309 0 9691 64 .64

1-52








39 .5 2,584,943 21,913 0 . 0085 0 . 9915 62 . 64 40 . 5 2 ,456,755 254,277 0 .1035 . 0 . 8965 62 . 11 41 . 5 2,091,066 4, 332 0 . 0021 0 . 9979 55 . 68 42 .5 2,029,978 7, 170 0 . 0035 0 .9965 55 .56 43 .5 1,585,192 10,309 0 . . 0065 0 . 9935 55 .37 44 . 5 1,537,518 1, 727 0 . . 0011 0 . 9989 55 . 01 45 . 5 1,499,031 57,595 0 . . 0384 0 . 9616 54 . 95 46 .5 1,113,816 0 . . 0000 1 . 0000 52 .84 47 .5 1,026,622 758 0 . . 0007 0 . 9993 52 .84 48 .5 852,004 38,672 0 . . 0454 0 . 9546 52 .80

49 . 5 766,327 0 , . 0000 1 . 0000 50 .40 50 . 5 492,439 0 , . 0000 1 . 0000 50 .40 51 . 5 282,647 300 0 . . 0011 0. . 9989 50 .40 52 . 5 294,049 '170 0 . . 0006 0 . . 9994 50 .34 53 . 5 261,359 1, 782 0 . . 0068 0 . . 9932 50 .31 54 . 5 252,984 149 0 . . 0006 0 . . 9994 49 . 97 55 .5 238,813 67,892 0 . .2843 0 , . 7157 49 . 94 56 . 5 79,185 0 . , 0000 1, . 0000 35 . 74 57 . 5 84,204 0 . . oooo • 1. . 0000 35. . 74 58 . . 5 80,054 11,121 0 . . 1389 0. .8611 35 . .74

59. .5 57,237 5,.885 0 . . 1028 0 . , 8972 30 . . 78 60 . . 5 50,026 3 , 342 0 . 0668 0 . . 9332 27 . . 62 61. . 5 48,956 0 . 0000 1. .0000 25. .77 62 . . 5 33,606 0 . 0000 1. . oooo 25 . . 77 63 . . 5 34,434 187 0 . 0054 0 . . 9946 25. 64 . , 5 33,945 4 , 640 0 . 1367 0 . 8633 25. . 63 65 . . 5 24,171 0 . 0000 ' 1. oooo 22. . 13 66 . . 5 24,171 395 0 . 0163 0 . 9837 "22 . , 13 67. . 5 25,256 0 . 0000 1. 0000 21. . 77 68 . .5 55,644 1,277 0 . 0229 0 . 9771 21. . 77

69 . , 5 54,367 480 0. 0088 0 . 9912 21. .27 70 . . 5 23,499 0. 0000 1. 0000 21. 08 71. . 5 20,546 363 0 . 0177 0 . 9823 21. .08 72 . . 5 20,183 0 . 0000 1. 0000 20 . . 71 73 . . 5 9, 079 0 . 0000 1. 0000 20. 71 74 . .5 7, 662 0. 0000 1. 0000 20 . 71 75 . 5 7, 662 0 . 0000 1. 0000 20. 71 76 . 5 7,662 ' 63 0 . 0082 0. 9918 20 . 71 77 . 5 7, 599 1, 312 0 . 1727 0 . 8273 20. 54 78 . 5 2, 434 162 0 . 0666 0 . 9334 16. 99

11-53






79 . 5 80 .5 81.5 82 .5 83 . 5 84 .5 85 .5 86 .5 87 . 5 88.5

8 9.5 90 .5 91 .5 92 . 5 93 .5 94 .5 95.5 96. 5 97 .5 98 . 5

99.5 100.5 101.5 102 .5 103 .5 104 .5 105.5 • 106.5 107 .5


2 , 272

2 , 582 2 , 582

2 , 582 2 , 582

582 582 582 582 582 582 582 582

582 582 582 582 582 582 582 582

RETIREMENTS DURING AGE RETMT SURV INTERVAL RATIO RATIO

0.0000 1.0000

0 . 0000 0.0000

0 . 0000 0 . 0000 0 . oooo 0 . oooo 0.oooo 0 . oooo 0.oooo 0.oooo 0.oooo 0.oooo

0.oooo 0.oooo 0.oooo 0.oooo 0.oooo 0.oooo 0.oooo 0.oooo


15 .86 15 . 86

1-54

100

90

80

70

Z 60

> > (E D tn 50 i -z LU (J tE U 40 £L

30

20

10

x>ooooooo<>< X x --^><><XXXx

i *XXXXXX„

ROUP PENNSYLVRNIR, INC. RCCOUNT 320.1 PURIFICRTION SYSTEM - STRUCTURES

ORIGINAL PNO SMOOTH SURVIVOR CURVES ORIGINAL CURVE: X 1952-2004 EXPERIENCE: 1896-2004 PLACEMENTS

*X7< <xx

ROUP PENNSYLVRNIR, INC. RCCOUNT 320.1 PURIFICRTION SYSTEM - STRUCTURES

ORIGINAL PNO SMOOTH SURVIVOR CURVES ORIGINAL CURVE: X 1952-2004 EXPERIENCE: 1896-2004 PLACEMENTS

x

5-R2.5

\

10 20 30 40 50 60 70

RGE I N TERRS

80 90 100 110 120


ACCOUNT 320.1 PURIFICATION SYSTEM - STRUCTURES

ORIGINAL LIFE TABLE





RETIREMENTS PCT SURV DURING AGE RETMT SURV BEGIN OF INTERVAL RATIO• RATIO INTERVAL

0 .0 62, 674 , 251 12 0 . oooo 1 . oooo 100 00

0 .5 52, 246, 286 4, 176 0 . 0001 0 . 9999 100 00

1 . 5 51 632, 296 1 , 410 0 . oooo 1 . 0000 99 99

2 .5 50, 129, 513 39,010 0 . 0008 0 . 9992 99 99 3 .5 50 060, 565 20,480 0 . 0004 0 . 9996 99 91

4 .5 49 363 247 2, 664 0. 00 0 1 0. 9999 99 87

5 . 5 45 764 592 7, 797 0 . 0002 0 . 9998 99 86

6 . 5 41 454 930 • 47,148 0 . 0011 ' 0 . 9989 99 84

7 .5 37 387 377 20,359 0 . 0005 0 . 9995 99 . 73

8 .5 36 037 434 68,895 0. 0019 0 . 9981 99 .68

9 . 5 31 997- 160 729, 8'84 0 . 0228 0 . 9772 99 .49

10 . 5 30 895 847 4, 315 0 . 0001 0 . 9999 97 .22

11 .5 25 979 517 2 , 689 0 . 0001 0 . 9999 97 .21

12 .5 25 747 977 1,482 0 . 0 0 0 1 0 . 9999 97 .20

13 .5 20 470, 347 5 , 022 0 . 0002 0 . 9998 97 . 19

14 .5 16 9 2 1 , 199 7, 554 0 . 0004 0 . 9996 97 . 17

15 . 5 14 903, 898 1,463 0 . 0001 0. 9999 97 . 13

16 . 5 11 826 051 21,538 0 . 0018 0. 9 982 97 . 12

17 .5 11 469 071 3,533 0 . 0003 0 . 9997 96 . 95

18 . 5 11 192 703 23,949 0 . 0021 0 . 9979 96 .92

19 .5 10 876 084 2 ,296 0 . 0002 0 . 9998 96 . 72

20 . 5 10 968 265 3 , 828 0 . 0003 0 . 9997 96 . 70

21 .5 9 753 511 0 . 0000 . 1. 0000 96 . 67

22 . 5 9 784 369 9, 747 0. 0010 0 . 9990 96 . 67

23 . 5 9 714 742 17,706 0 . 0018 0 . 9982 96 . 57 24 .5 9 690 354 5, 522 0 . 0006 0 . 9994 96 .40

25 .5 9 612 485 3, 981 0 . 0004 0 . 9996 96 . 34

26 . 5 9 502 811 4 , 126 0 . 0004 0 . 9996 96 .30

27 .5 9 223 530 2,281 0 . 0002 0 . 9998 96 .26

28 .5 8 237 545 154 0 . oooo 1 . 0000 96 .24

29 .5 8 207 938 4 , 419 0 0005 • 0 . 9995 96 . 24

30 . 5 6 919 747 15,079 0 0022 0 . 9978 96 . 19

31 . 5 28 1 921 60,512 0 0096 0 . 9904 95 . 98

32 .5 5 148 024 3, 850 0 0007 0 . 9993 95 . 06

33 . 5 4 985 786 4, 946 0 0010 0 . 9990 94 . 99

34 . 5 4 909 814 13,211 0 0027 0 . 9973 94 . 90

35 . 5 4 894 612 20 0 0000 1 . oooo 94 . 64

36 . 5 4 356 603 2, 396 0 0005 0 . 9995 94 . 64

37 . 5 4 278 593 12,949 0 0030 0 . 9970 94 . 59

38 . 5 4 285 223 102,683 0 0240 ' 0 . 9760 94 .31

11-56


ACCOUNT 320.1 PURIFICATION SYSTEM - STRUCTURES






39 .5 4,016,432 2, 465 0 . 0006 . 0 . 9994 92 .05 40 .5 3,491,666 26,114 0 . 0075 0 . 9925 91 . 99 41 .5 2,997,802 498 0 . 0002 0 . 9998 91 .30 42 . 5 2,950,810 665 0 . 0002 0 . 9998 91 .28 43 . 5 2,881,316 3,119 0 . 0011 0 . 9989 91 .26 44 . 5 2,866,346 6, 165 0 . 0022 0 . 9978 91 . 16 45 . 5 2,759,103 199 0 . 0001 0 . 9999 90 . 96 46 . 5 2,490,139 26,665 0 . 0107 0 . 9893 90 .95 47 . 5 1,610,015 4 , 057 0 . 0025 0 . 9975 89 . 98 48 . 5 1,194,73 0 196 0 . 0002 - 0 .9998 89 . 76

49 .5 1,193,706 2, 743 0 . 0023 0 .9977 89 . 74 50. .5 1,155,666 1, 865 0 . 0016 0 . 9984 89 .53 51 . 5 1,136,589 1, 711 0 .0015 0 . 9985 89 .39 52 . 5 1,216,300 534 0 . 0004 0 . 9996 89 . 26 53 .5 1,220,787 28,897 0 . 0237 0 . 9763 89 . 22 54 . 5 1,191,630 1, 880 0 . 0016 0 .9984 87 . 11 55 . 5 1,191,742 1, 030 0 . 0009 0 . 9991 86 . 97 56 . 5 785,585 0 .oooo • 1 . 0000 86 . 89 57 .5 784,983 2, 049 0 . 0026 0 . 9974 86 . 89 58 . 5 782,631 1,376 0 . 0018 0 . 9982 86 .66

59 . 5 781,255 3, 006 0. . 0038 0 . 9962 86 .50 60 . 5 776,077 1, 019 0 . . 0013 0 . 9987 86 .17 61 . 5 774,757 38,116 0 . . 0492 0 . 9508 86 . . 06 62 .5 725,428 53,145 0 . . 0733 0 . 9267 81 , . 83 63 .5 670,325 5, 176 0. . 0077 0 . 9923 75, . 83 64 . 5 665,149 0. . 0000 ' 1 . oooo 75 . .25 65 . 5 664,384 4, 463 0. . 0067 0 .9933 75 . .25 66 .5 659,567 2, 551 0 . . 0039 0 .9961 74 . , 75 67 . 5 657,016 0 . . 0000 1. . 0000 74 . .46 68 . .5 656,217 251 0 . . 0004 0 . . 9996 74 . .46

69. . 5 655,178 3, 620 0 . . 0055 0 . .9945 74 . .43 70 . . 5 651,510 0 . . 0000 1. . 0000 74 . . 02 71 , . 5 649,620 0 . . 0000 _ 1. . 0000 74 . . 02 72 , . 5 586,311 43 0. . 0001 0 . . 9999 74 . . 02 73 , .5 458,373 6, 854 0. . 0150 0 . . 9850 74 . 01 74 . .5 440,979 0. 0000 1. .0000 72 . 90 75 . . 5 440,657 2 8,984 0 . 0658 0 . . 9342 72 . 90 76 . . 5 346,958 0 . 0000 1. . oooo 68 . 10 77 , .5 252,437 716 0. 0028 0 . . 9972 68. 10 78. .5 290,715 3, 582 0 . 0123 0 . .9877 67. 91

1-57


ACCOUNT 32 0.1 PURIFICATION SYSTEM - STRUCTURES






79 . 5 285,591 0 . 0000 1 . oooo 67 . 07 80.5 275,551 0.0000 1 . oooo 67 . 07 81. 5 184,414 0.0000 ' 1 . oooo 67 . 07 82 .5 174,935 76 0.0004 0 . 9996 67 . 07 83 . 5 174,859 0.OOOO 1 . oooo 67 . 04 84.5 163,941 0.0000 1 .0000 67.04 85.5 162,903 0.0000 1 . oooo 67 . 04 86 . 5 162,903 0.0000 1 . oooo 67 . 04 87 . 5 162,903 0.oooo 1 . oooo 67 . 04 88 .5 121,882 0.oooo 1 . oooo 67 . 04

89.5 121,462 0.oooo 1 . oooo 67 . 04 90 .5 121,462 0.oooo 1 . oooo 67 . 04 91.5 106,077 0 . oooo 1 . oooo 67 . 04 92 . 5 106,077 0.oooo 1 . oooo 67 . 04 93 . 5 106,077 0.oooo 1 . oooo 67 . 04 94 . 5 106,077 0.oooo 1 . oooo 67 . 04 95 .5 22,942 0.oooo 1 . oooo 67 . 04 96 . 5 22,942 0.0000 1 . oooo 67 . 04 97 . 5 22,637 0.oooo 1 . oooo 67 . 04 98 .5 22,637 0.oooo 1 . oooo 67 . 04

99 .5 22,637 0.oooo 1 . oooo 67 . 04 100 . 5 22,637 0.oooo 1 . oooo 67 . 04 101 . 5 22,637 0.oooo 1 . oooo 67 . 04 102 . 5 22,637 0 . oooo 1 . oooo 67 . 04 103 . 5 22,637 0 . oooo 1 . oooo 67 . 04 104 .5 22,637 0.0000 1 . oooo 67 . 04 105 .5 4,673 0.0000 • 1 . oooo 67.04 106.5 4, 673 0.oooo 1 . oooo 67 . 04 107 . 5 4, 673 0.0000 1 . oooo 67 . 04 108 .5 67 . 04

11-58

ioo re

90

80

70

Z 60

>

tn 50

z LJ U cn ID 40 0.

30

20

l"l I'l Ilil L L J ^ l

g o X \ ^ \

0 O m m

m m PENNSYLVflNIP, INC. RCCOUNT 320.2 PURIFICRTION SYSTEM - EQUIPMENT

ORIGINRL RNO SMOOTH SURVIVOR CURVES ORIGINAL CURVE: X 1975-2004 EXPERIENCE: 1909-200^ PLACEMENTS

O 1990-2004 EXPERIENCE: 1909-20QLS PLACEMENTS

CD

x x X

m m PENNSYLVflNIP, INC. RCCOUNT 320.2 PURIFICRTION SYSTEM - EQUIPMENT

ORIGINRL RNO SMOOTH SURVIVOR CURVES ORIGINAL CURVE: X 1975-2004 EXPERIENCE: 1909-200^ PLACEMENTS

O 1990-2004 EXPERIENCE: 1909-20QLS PLACEMENTS

X

x x \ 0 CD O

x x x xV, \ X

\ / 0WR 35-R

\ N

\

\ \

\

\

10 15 20 25 30 35

RGE I N T E R R S

40 45 50 55 60



ORIGINAL LIFE TABLE






0 0 23,777,628 0 . oooo 1 oooo 100 . 00 0 5 22,777,504 0 . oooo 1 oooo 100 . 00 1 5 22,250,581 0 .0000 1 oooo 100 . 00 2 5 21,294,255 5, 408 0 .0003 ' 0 9997 100 . 00 3 5 20,768,027 3 , 745 0 . 0002 0 9998 99 . 97 4 5 18,414,309 8, 235 0 .0004 0 9996 99 .95 5 5 17,259,968 94, 626 0 . 0055 0 9945 99 . 91 6 5 16,146,873 36 783 0 . 0023 0 9977 99 . 36 7 .5 15,750,475 58 023 0 . 0037 0 9963 99 . 13 8 .5 14,237,373 276 588 0 . 0194 0 9806 98 .76

9 .5 10,185,395 56 281 0 .0055 0 9945 96 . 84 10 . 5 9,782 , 639 17 182 0 . 0018 " 0 9982 96 . 31 11 .5 9,030,654 63 687 0 . 0071 0 9929 96 . 14 12 . 5 8,321,341 219 310 0 . 0264 0 . 9736 95 .46 13 . 5 6,070,009 66 468 0 . 0110 0 . 9890 92 . 94 14 . 5 5,208,164 37 842 0 . 0073 0 9927 91 . 92 15 .5 4,036,928 32 996 0 . 0082 0 . 9918 91 .25 16 .5 3,016,714 14 968 0 . 0050 0 . 9950 90 . 50 17 .5 2,831,633 31 500 0 . 0111 0 . 9889 90 . 05 18 .5 2,638,369 22 805 0 . 0086 . 0 . 9914 89 . 05

19 .5 2,024,457 65 169 0 .0322 0 .9678 88 . 2 8 20 . 5 1,916,186 29 170 0 . 0152 0 . 9848 85 . 44 21 .5 1,705,530 21 098 0 . 0124 0 . 9876 84 . 14 22 .5 1,888,477 13 846 0 . 0073 0 . 9927 83 .10 23 .5 1,769,239 64 111 0 . 0362 0 . 9638 82 .49 24 .5 1,653,956 143 982 0 . 0871 0 . 9129 79 .50 25 .5 3,080,273 8 262 0 . 0027 0 . 9973 72 .58 26 .5 3,080,133 176 841 0 .0574 . 0 . 9426 72 .38 27 .5 2,871,563 12 267 0 . 0043 0 . 9957 68 .23 28 . 5 2,838,565 25 121 0 . 0088 0 . 9912 67 . 94

29 .5 2,755,898 10 219 0 . 0037 0 . 9963 67 .34 30 .5 2,716,454 42 152 0 . 0155 0 . 9845 67 . 09 31 . 5 2,452,046 24 515 0 . 0100 0 . 9900 66 . 05 32 .5 702,376 14 145 0 . 0201 0 . 9799 65 .39 33 . 5 648,219 39 254 0 . 0606 0 . 9394 64 . 08 34 .5 578,582 24 980 0 .0432 • 0 . 9568 60 .20 35 . 5 544,966 23 070 0 . 0423 0 . 9577 57 . 60 36 . 5 474,244 20 938 0 . 0442 0 . 9558 55 . 16

37 .5 442,013 5 816 0 . 0132 0 . 9868 52 .72 38 .5 429,178 886 0 . 0021 0 . 9979 52 . 02

11-60








39 . 5 395,776 7,4 08 0 . 0187 0 . 9813 51 . 91 40 .5 326,849 6 , 232 0 . 0191 0 . 9809 50 . 94 41 . 5 313,752 1, 814 0 . 0058 0 . 9942 49 . 97 42 . 5 326,615 230 0 . 0007 0 . 9993 49 . 68 43 . 5 299,313 35 0 .0001 . 0 . . 9999 49 . 65 44 . 5 303,002 0 . 0000 1. . 0000 49 . 65 45 . 5 276,405 210 0 . 0008 0 . . 9992 49 . 65 46 .5 166,331 322 0 . 0019 0 . . 9981 49 .61 47 . 5 155,675 6 , 080 0 . 0391 0. . 9609 49 .52 4-8 . . 5 99,956 4, 337 0 . 0434 0 . . 9566 47 . 58

49. .5 93,912 0 . 0000 1. . 0000 45 . 52 50 . .5 91,747 1, 020 0 . 0111 0 . , 9889 45 .52 51 . . 5 107,002 393 0 . 0037 • 0 . . 9963 45 . 01 52 , .5 112,435 609 0 . 0054 0 . . 9946 44 . 84 53 . . 5 111,484 0 . 0000 1. . 0000 44 . 60 54 . . 5 108,655 0 . 0000 1. . 0000 44 .60 55 , . 5 106,058 1, 497 0 . 0141 0 . . 9859 44 . 60 56. , 5 71,676 1,451 0 .0202 0 . . 9798 43 . . 97 57 . .5 69,510 1, 749 0 . 0252 0 . . 9748 43 . . 08 58 . . 5 67,402 1, 484 0 . 0220 0 . 9780 41 . .99

59 . . 5 65,919 309 0 . 0047 ' 0 . 9953 41 . . 07 60 . . 5 65,609 1,790 0 . 0273 0 . . 9727 40 . .88 61 . . S 63,820 0 . oooo 1. . 0000 39. . 76 62 . . 5 63,820 0 .0 000 1. . 0 0 O'O 39 . . 76 63 . , 5 63,820 0 .0000 1. . 0000 39. . 76 64 . . 5 63,820 725 0 . 0114 0 . . 9886 39 . . 76 65 . . 5 63,439 4 , 278 0 . 0674 0 . 9326 39 . . 31 66 . .5 59,161 0 . 0000 1. oooo 36 , . 66 67. . 5 59,161 12,561 0 .2123 0 . 7877 36. . 66 68 . .5 46,600 1, 319 0 . 0283 ' 0 . 9717 28 . . 88

69 . . 5 45,230 213 0 . 0047 0 . 9953 28 . . 06 70 . . 5 " 45,017 0 . 0000 1. 0000 27 . . 93 71. . 5 45,017 969 0 . 0215 0 . 9785 27 . . 93 72 . .5 24,302 1, 387 0. .0571 0. 9429 27 . .33 73 . . 5 22,914 0 . . 0000 1. 0000 25 . . 77 74 . 5 17,234 0 . . 0000 1. 0000 25 . . 77 75 . 5 17,234 0 . . 0000 . 1. 0000 25 . 77 76 . 5 17,234 0 . . 0000 1. 0000 25 . 77 77 . 5 12,292 0. .0000 1. 0000 25. 77 78 . 5 12,131 0 . . oooo 1. 0000 25. 77

11-61


ACCOUNT 32 0.2 PURIFICATION SYSTEM - EQUIPMENT





SURV PCT SURV BEGIN OF

RATIO INTERVAL

79 .5 12,131 0 .0000 1 . oooo 25 .77 80 .5 12,131 0 . 0000 1 . oooo 25 .77 81 .5 12,131 0 . 0000 1 . oooo 25 . 77 82 . 5 344 344 1 . 0000 0 .0000 25 . 77 83 . 5 0 . 00

11-62



ORIGINAL LIFE TABLE






0 . 0 20,529,362 0 . oooo 1 . oooo 100 . 00 0 . 5 20,512,996 0 .0000 1 . oooo 100 . 00 1 . 5 20,387,836 0 . oooo 1 . oooo 100 . 00 2 . 5 19,529,101 0 . oooo 1 . oooo 100 . 00 3 .5 19,175,281 0 . oooo 1 . oooo 100 . 00 4 . 5 17,017,912 637 0 .OOOO ' 1 . oooo 100 . 00 5 . 5 16,007,411 84,829 0 . 0053 0 . 9947 100 . 00 6 .5 15,019,990 5, 856 0 . 0004 0 . 9996 99 .47 7 .5 14,750,745 2 9/4 88 0 . 0020 0 . 9980 99 .43 8 .5 13,406,082 262,163 0 . 0196 0 . 9804 99 .23

9 . 5 9,345,762 45,199 0. . 0048 0 . 9952 97 .29 10 . 5 8,781,021 0 . . oooo 1. . 0000 96 .82 11 .5 8,065,827 36,200 0 . . 0045 0 , . 9955 96 .82 12 .5 7,429,058 208,555 0 . . 0281 ' 0 . . 9719 96 .38 13 . 5 5,171,217 7, 476 0 . . 0014 0 . . 9986 93 . 67 14 . 5 4,403,028 13,122 0. . 0030 0 . . 9970 93 .54 15 . 5 3,257,334 3, 106 0 . . 0010 0. .9990 93 .26 16 . 5 2,117,757 954 0 . . 0005 0 . .9995 93 . 17 17 . 5 1,998,497 22,384 0 . . 0112 0 . . 9888 93 . 12 18 . 5 1,781,292 2,500 0. . 0014 0 . . 9986 92 . 08

19 . 5 1,201,106 6, 154 0 . . 0051 -0 . . 994 9 91. . 95 20 . 5 1,148,139 10,426 0 . . 0091 0 . . 9909 91. .48 21 . 5 996,799 2, 655 0 . . 0027 0 . , 9973 90 . . 65 22 . 5 1,203,706 2,899 0. . 0024 0 . . 9976 90 . .41 23 .5 1,102,521 22,785 0. . 0207 0. . 9793 90 . . 19 24 . 5 ' 1,089,282 102,589 0. . 0942 0 . . 9058 88 . .32 25 . 5 2,625,592 1,458 0 . . 0006 0 . . 9994 80 . , 00 26 . 5 2,587,198 162,553 0 . 0628 0 . 9372 79. . 95 27 . 5 2,398,052 5, 539 0 . 0023 0 . 9977 74 . . 93 28 .5 2,399,269 6,242 0 . 0026 • 0 . 9974 74 . . 76

29 . 5 2,336,735 2,437 0 . 0010 0 . 9990 74 . . 57 30 .5 2,331,226 30,978 0 . 0133 0. 9867 74 . .50 31 . 5 2,213,090 407 0 . 0002 0 . 9998 73 . .51 32 . 5 524.,332 5, 190 0. 0099 0 . 9901 73 . . 50 33 . . 5 548,101 38,598 0. 0704 0 . 9296 72 . . 77 34 . . 5 486,112 21,426 0 . 0441 0. 9559 67 . . 65 35 . .5 459,055 17,738 0 . 0386 0 . 9614 64 . 67 36 , . 5 397,965 17,727 0 . 0445 ' 0 . 9555 62 . 17 37. . 5 374,823 2, 748 0. 0073 0. 9927 59. 40 38. . 5 365,398 819 0 . 0022 0. 9978 58 . 97

11-63

AQUA PENNSYLVANIA, INC. •






RETIREMENTS PCT SURV DURING AGE RETMT" SURV BEGIN OF INTERVAL RATIO RATIO INTERVAL

39 .5 333 794 0 . oooo 1 . oooo 58 . 84 40 .5 275 194 451 0 . 0016 0 .9984 58 .84 41 .5 3 05 812 1, 658 0 . 0 054 0 . 9946 58 . 75 42 . 5 301 248 230 0 . 0008 • 0 . 9992 58 .43 43 . 5 273 611 35 0 . 0001 0 . 9999 58 .38 44 .5 271 619 0 .0000 1 .0000 58 ."37 45 . 5 245, 022 0 . oooo' 1 . 0000 58 .37 46 .5 135, 235 322 0 . 0024 0 .9976 58 .37 47 .5 117 114 6,080 0 . 0519 0 . 9481 58 .23 48 . 5 59 738 3 , 859 0 . 0646 0 . 9354 55 .21

4 9 . 5 54 172 0 . 0000 1 . 0000 51 . 64 50 .5 49 289 0 . 0000 1 . 0000 51 . 64 51 .5 45 901 0 . 0000 1 .0000 51 . 64 52 .5 39 727 0 . 0000 . 1 . 0000 51 . 64 53 .5 39 384 0 .0000 1 . 0000 51 . 64 54 . 5 38 342 0 . oooo 1 .0000 51 . 64 55 . 5 35 744 0 . oooo 1 . oooo 51 . 64 56 .5 2 906 29 0 . 0100 0 . 9900 51 . 64 57 . 5 22 217 0 . oooo 1 . 0000 51 . 12 58 . 5 21 943 4 6 0 . 0021 0 . 9979 51 . 12

59 .5 27 578 309 0 . 0112 0 . 9888 51 . 01 60 . 5 27 268 1, 790 0 . 0656 0 . 9344 50 .44 61 . 5 25 479 0 . 0000 1 . 0000 47 . 13 62 .5 32 464 0 . 0000 1 . 0000 47 . 13 63 .5 32 625 0 . 0000 1 . 0000 47 .13 64 .5 32 625 725 0 . 0222 0 . 9778 47 .13 65 . 5 32 869 0 . 0000 1 . 0000 46 . 08 66 . 5 46 817 0 . 0000 1 . 0000 46 . 08 67 .5 58 817 12,561 0 .2136 0 . 7864 46 . 08 68 .5 46 256 1,319 0 . 0285 0 . 9715 36 .24

69 . 5 44 885 213 0 . 0047 0 . 9953 35 .21 70 . 5 44 673 0 . 0000 1 . 0000 35 . 04 71 .5 44 673 969 0 . 0217 0 . 9783 35 . 04 72 . 5 23 957 1, 387 0 . 0579 0 . 9421 34 .28 73 . 5 22 570 0 . 0000 1 . oooo 32 .30 74 . 5 16 889 0 . 0000 1 . oooo 32 .30 75 .5 16 889 0 . 0000 1 . oooo 32 .30 7.6 . 5 16 889 0 . 0000 1 . oooo 32 .30 77 .5 11 947 0 .0000 ' 1 . oooo 32 .30 78 . 5 11 787 0 . oooo 1 .0000 32 .30

11-64






79 . 5 80.5 81 . 5 82 . 5 83 . 5


11,787 12,131 12,131

344

RETIREMENTS DURING AGE RETMT " SURV INTERVAL RATIO RATIO

0.0000 1.0000 0.0000 1. 0000 0.0000 1.0000

344 1.0000 0 . 0000


32 .30 32 .30 32 .30 32 .30 0 . 00

11-65

05

100

90

80

70

LD 2 60

> CL

oi 50

H

Z lL! U CC LJ 40 CL

30

20

flQUR PENNSTLVfiNIfl, INC. RCCOUNT 320.5 PURIFICATION SYSTEM - FILTER MEDIA

SMOOTH SURVIVOR CURVE

flQUR PENNSTLVfiNIfl, INC. RCCOUNT 320.5 PURIFICATION SYSTEM - FILTER MEDIA


\ -,iown io-

\

\

\

V 10 15 20 25 30 35

RGE IN TERRS 40 45 50 55 60

-si,

100

90

80

70

g 60

> >

cn 50

UJ u cc LU 40 0.

30

20

m fiQUR PENNSTLVfiNIfl, INC.

ACCOUNT 330 DISTRIBUTION RESERVOIRS RNO STANDPIPES ORIGINAL RNO SMOOTH SURVIVOR CURVES

ORIGINAL CURVE: X 1952-2004 EXPERIENCE: 1882-2004 PLACEMENTS O 1980-2004 EXPERIENCE; 1882-2004 PLACEMENTS

fiQUR PENNSTLVfiNIfl, INC. ACCOUNT 330 DISTRIBUTION RESERVOIRS RNO STANDPIPES

ORIGINAL RNO SMOOTH SURVIVOR CURVES ORIGINAL CURVE: X 1952-2004 EXPERIENCE: 1882-2004 PLACEMENTS

O 1980-2004 EXPERIENCE; 1882-2004 PLACEMENTS

-

\ /I0WF 1 55-RLJ

\

10 20 30 40 50 60

RGE IN TERRS

70 80 90 100 110 120



ORIGINAL LIFE TABLE





RETIREMENTS PCT SURV DURING AGE RETMT SURV BEGIN OF INTERVAL RATIO RATI0 INTERVAL

0 0 29, 892, 783 0 . oooo 1 .0000 100 00

0 5 30 854, 908 0 . oooo 1 oooo 100 00

1 5 29 936, 177 0 . oooo 1 . oooo 100 00

2 5 30 825, 642 410 0 . oooo 1 . oooo 100 00

3 5 28 464 , 318 186 0 . oooo 1 . oooo 100 00

4 5 26 190, 877 10,048 0. 0004 0 .9996 100 00

5 5 26 189, 855 810 0 . oooo 1 . oooo 99 . 96

6 5 26 3 9 1 722 158 0 . oooo 1 . oooo 99 . 96

7 5 25 450 186 1, 856 0 . 0 0 0 1 ' 0 . 9999 99 . 96

8 5 23 472 846 23,637 0 . 0010 0 . 9990 99 . 95

9 5 24 106 983 47,840 0 . 0020 0 . 9980 99 . 85

10 5 22 904 217 586 0 . oooo 1 . 0000 99 .65

11 5 21 607 672 23,171 0 . 0 0 1 1 0 . 9989 99 . 65

12 5 18 068 204 13,652 0 . 0008 0 . 9992 99 . 54

13 5 17 101 229 312 0 oooo 1 . 0000 99 .46

14 5 16 807 337 293 0 oooo. 1 . 0000 99 .46

15 5 15 190 115 5, 852 0 . 0004 0 .9996 99 .46

16 5 13 667 276 73 0 . oooo 1 . 0000 99 . 42

17 5 13 749 826 18,909 0 . 0014 0 . 9986 99 .42

18 5 13 2 9 1 445 289 0 . oooo 1 . 0000 99 .28

19 5 12 5 8 1 514 3, 365 0 . 0003 0 . 9997 99 .28

20 5 12 669 386 20,940 0 . 0017 0 . 9983 99 .25

2 1 5 12 647 806 44,977 0 . 0036 0 . 9964 99 . 08

22 5 14 178 368 1, 667 0 . 0 0 0 1 • 0 . 9999 98 . 72

23 5 14 280 672 7,076 0 . 0005 0 .9995 98 . 71

24 5 11 913 324 1, 933 0 . 0002 0 . 9998 98 . 66

25 5 12 032 929 4, 215 0 . 0004 0 .9996 98 . 64 26 5 11 617 554 7, 364 0 0006 0 . 9994 98 . 60 27 5 11 828 850 17,024 0 0014 0 . 9986 98 .54

28 5 7 652 111 0 0000 1 . oooo 98 .40

29 5 6 973- 921 21,734 0 003 1 0 . 9969 98 .40

30 5 6 995 614 3, 873 0 0006 • 0 . 9994 98 . 09

31 5 5 329 613 301,881 0 0566 0 . 9434 98 . 03 32 5 4 379 048 2 , 855 0 0007 0 . 9993 92 .48

33 5 4 292 645 9,111 0 0021 0 . 9979 92 .42

34 5 4 125 064 1, 158 0 0003 0 . 9997 92 .23

35 5 4 072 343 35,531 0 0087 0 . 9913 92 .20

36 5 3 910 360 33,895 0 0087 0 . 9913 91 .40

37 5 3 910 024 4 , 892 0 . 0013 0 .9987 90 .60

38 5 3 660 069 12,819 0 . 0035 0 . 9965 90 .48

39 5 3 734 581 79,731 0 . 0213 ' 0 . 9787 90 . 16

11-68


ACCOUNT 33 0 DISTRIBUTION RESERVOIRS MD STANDPIPES






40 . 5 3,280,065 2 , 701 0 . . 0008 0 . 9992 88 .24 41 . 5 2,812,324 0. . oooo 1 . oooo 88 . 17 42 .5 2,651,952 8, 925 0 . . 0034 0 . 9966 88 . 17 43 . 5 2,108,586 2, 013 0 . .0010 0 . 9990 87 . 87 44 .5 2,112,584 115 0 . . 0001 0 . 9999 8 7-. 78 4'5 .5 2,131,471 1, 504 0 . . 0007 0 . 9993 87 . 77 46 . 5 2,111,930 1, 920 0 . . 0009 0 . 9991 87 . 71 47 .5 2,163,224 3,9 0 . . 0000 1 . 0000 87 . 63 48 . 5 1,621,670 0. . oooo • 1 . 0000 87 . 63

49 . 5 1,406,024 123 0. , 0001 0 . 9999 87 . 63 50 .5 1,221,214 323 0 . . 0003 0 . 9997 87 . 62 51 . 5 1,033,169 0 . . oooo 1 . oooo 87 . 59 52 . 5 1,051,006 405 0 . . 0004 0 . 9996 87 . 59 53 . 5 870,681 3 , 012 0 . .0035 0 . 9965 87 . 55 54 . 5 717,743 86 0. . 0001 0 . 9999 87 . 24 55 .5 727,686 81 0 . . 0001 0 . 9999 87 .23 56 .5 577,603 789 0 . . 0014 " 0 . 9986 87 .22 57 . 5 573,290 0 . 0000 1 . 0000 87 . 10 58 . 5 583,395 1, 194 0 . 0020 0 . 9980 87 .10

59 . 5 596,443 6, 222 0. 0104 0 . 9896 86 . 93 60 . 5 588,177 7, 935 0. 0135 0 . 9865 86 . 03 61 . 5 542,510 19,978 0. 0368 0 . 9632 84 . 87 62 . 5 522,447 0. 0000 1 .0000 81 . 75 63 . 5 522,487 428 0 . 0008 0 .9992 ' 81 . 75 64 . 5 520,124 57 0 . 0001 0 . 9999 ST . 68 65 . 5 509,434 0 . 0000 1 . 0000 81 . 67 66 . 5 528,188 0 . 0000 1 . 0000 81 . 67 67 .5 516,714 300 0 . 0006 0 . 9994 81 . 67 68 .5 516,414 0. 0000 1 . 0000 81 . 62

69 . 5 562,854 0 . 0000 1 . 0000 81 . 62 70 .5 562,854 7, 160 0 . 0127 0 . 9873 81 . 62 71 . 5 555,695 135 0 . 0002 - 0 .9998 80 . 58 72 . 5 558,145 3,617 0. 0 0 65 0 . 9935 80 .56 73 . 5 554,096 1, 702 0. 0031 0 . 9969 80 . 04 74 . . 5 551,405 0 . 0000 1. . 0000 79 . 79 75 . . 5 547,418 0 . 0000 1. . 0000 79 . . 79 76 . . 5 516,825 21,908 0 . 0424 0 . . 9576 79 . . 79 77 . . 5 456,201 922 0 . 0020 0 , . 9980 76 . .41 78 , .5 400,891 2,489 0. 0062 0. . 9938 76 . .26 79 . .5 398,403 0. 0000 1. . 0000 75 . .79 80. . 5 216,213 0. oooo • 1. . 0000 75 . . 79

11-69







RETIREMENTS PCT SURV DURING AGE RETMT SURV BEGIN OF INTERVAL RATIO. RATIO INTERVAL

81 .5 211,593 0 . oooo 1 . oooo 75 .79 82 .5 211,593 11,339 0 . 0536 0 . 9464 75 .79 83 . 5 200,254 0 . oooo 1 . 0000 71 . 73 84 .5 200,254 0 . oooo 1 . oooo 71 . 73 85 . 5 200,254 0 . oooo 1 . oooo 71 . 73 86 .5 200,254 0 .0000 1 .0000 7 1 .73 87 .5 200,254 0 . oooo 1 . oooo 71 . 73 88 .5 200,254 22,897 0 .1143 • 0 . 8857 71 .73

89 . 5 170,414 6, 760 0 . 0397 0 . 9603 63 . 53 90 . 5 163,654 0 .0000 1 . 0000 6 1 .01 91 . 5 163,654 10,420 0 . 0637 0 .9363 61 . 01 92 . 5 153„234 0 . 0000 1 . oooo 57 . 12 93 .5 153,234 0 . 0000 1 . oooo 57 . 12 94 .5 73,594 0 . 0000 1 . oooo 57 . 12 95 . 5 39,901 0 . 0000 1 . oooo 57 . 12 96 . 5 39, 9 0 1 0 .0000 ' 1 . oooo 57 . 12 97 . 5 39,901 0 . oooo 1 . oooo 57 . 12 98 .5 39,901 0 .0000 1 . oooo 57 . 12

99 .5 39,901 0 . oooo 1 .0000 . 57 . 12 100 .5- 3 9,901 0 . oooo 1 . oooo 57 . 12 101 .5 39,901 0 . oooo 1 . oooo 57 . 12 102 .5 39,901 0 . oooo 1 . oooo 57 .12 103 .5 39,901 0 . oooo 1 . oooo 57 . 12 104 . 5 39,901 0 . oooo 1 . oooo 57 . 12 105 .5 39,474 0 . oooo 1 . oooo 57 . 12 106 . 5 39,474 0 . oooo 1 . oooo 57 . 12 107 . 5 39,474 9, 962 0 . 2524 0 . 7476 57 . 12 108 . 5 29,512 0 . oooo 1 . oooo 42 . 70

109 . 5 29,512 0 . oooo 1 . oooo 42 . 70 110 .5 29,512 0 . oooo 1 . oooo 42 . 70 111 •5.., 29,512 17,994 0 . 6097 . 0 .3903 42 . 70 112 11,187 0 . oooo 1 . oooo 16 . 67 113 .5 11,187 0 . . oooo 1. .0000 16 . 67 114 .5 11,187 0 . . oooo 1. . oooo 16 . 67 115 .5 11,187 0 . . oooo 1. . oooo 16 . 67 116 .5 11,187 0 . . oooo 1. . oooo 16 . 67 117 .5 11,187 9, 267 0 . . 8284 0 , . 1716 16 . 67 118 . 5 1, 920 0 . . 0000 1. . oooo 2 . 86 119 . 5 983 0 . . oooo 1. . oooo 2 . 86 120 .5 983 0 . . oooo • 1. . oooo 2 , . 86 121 .5 983 0 . . oooo 1. . oooo 2 . .86 122 .5 2 , .86

11-70


ACCOUNT 33.0 DISTRIBUTION RESERVOIRS AND STANDPIPES

ORIGINAL LIFE TABLE

PLACEMENT BAND 1882-2 0 04 EXPERIENCE BAND 1980-2004




0 .0 21,809,178 0 . . oooo 1 . oooo 100 . 00 0 . 5 22,503,826 0 . . oooo 1 . oooo 100 . 00 1 .5 21,605,999 0 . . oooo 1 . oooo 100 . 00 2 .5 22,574,830 0 . . oooo 1 . oooo 100 . 00 3 .5 23,579,960 186 0. . oooo 1 . 0 0 0.0 100 . 00 4 . 5 21,967,470 9, 690 0 . . 0004 0 . 9996 100 . 00 5 . 5 21,986,006 0. oooo 1 . oooo 99 . 96 6 . 5 22,196,173 0 . .0000 1 . oooo 99 . 96 7 . 5 21,309,783 0 . . oooo' 1 . oooo 99 . 96 8 .5 19,340,000 22,440 0. . 0012 0 . 9988 99 . 96

9 .5 19,977,802 0 . oooo 1 . 0000 99 .84 10 . 5 18,835,434 0 . oooo 1 . oooo 99 . 84 11 .5 17,696,393 19,016 0. 0011 0 . 9989 99 . 84 12 .5 14,172,236 12,819 0 . 0009 0 . 9991 99 . 73 13 .5 13,431,213 0 . oooo 1 . 0000 99 . 64 14 . 5 13,184,167 0 . oooo. 1 . 0000 99 . 64 15 . 5 11,982,213 5, 582 0 . 0005 0 . 9995 99 . 64 16 . 5 11,142,087 0 . oooo 1 . 0000 99 . 59 17 . 5 11,234,717 15,114 0 . 0013 0 .9987 99 . 59 18 . 5 11,378,840 0 . oooo 1 . 0000 99 .46

19 . 5 10,674,391 3, 365 0 . 0003 0 . 9997 99 .46 20 . 5 10,792,076 20,940 0. 0019 0 . 9981 99 .43 21 . 5 10,797,623 44,486 0 . 0041 0 . 9959 99 . 24 22 . 5 12,358,808 1,370 0. 0001 • 0 . 9999 98 . 83 23 . 5 12,950,838 0 . oooo 1 . 0000 98 . 82 24 .5 10,769,284 1, 933 0 . 0002 0 . 9998 98 . 82 25 .5 11,235,935 . 44 0 . oooo 1 . oooo 98 . 80 26 .5 10,971,476 5, 985 0 . 0005 0 . 9.995 98 . 80 27 . 5 11,007,059 17,024 0. 0015 0 . 9985 98 . 75 28 . 5 7,118,895 0 . oooo 1 . oooo 98 . 60

29 .5 6,556,370 21,734 0 . 0033 0 . 9967 98 . 60 30 .5 6,588,554 3 , 191 0 . 0005 • 0 . 9995 98 .27 31 . 5 4,989,547 301,316 0 . 0604 0 .9396 98 .22 32 . 5 4,040,346 2, 179 0 . 0005 0 . 9995 92 .29 33 . 5 3,957,593 8, 573 0. 0022 0 . 9978 92 . .24 34 . 5 3,796,398 423 0 . 0 0 01 0 . 9999 92 , . 04 35 .5 3,747,669 34,410 0. 0092 0 . 9908 92 . .03 36 .5 3,586,807 32,789 0. 0091 0 . 9909 91. . 18 37 .5 3,589,485 4, 892 0. 0014 0 .9986 90 . .35 38 . 5 3,339,530 12,019 0 . 0036 0. . 9964 90 . .22 39 .5 3,420,032 79,731 0 . 0233 0 . . 9767 89. . 90

1-71.




EXPERIENCE BAND 1980-2004 PLACEMENT BAND 1882-2004




40 . 5 2,965, 516 2 , 701 0 . 0009 0 . 9991 87 . 81

4 1 . 5 2,407, 065 0 . oooo 1 . 0000 87 . 73

42 .5 2 , 205 669 8, 886 0 . 0040 0 . 9960 87 . 73

43 .5 1, 635 880 2, 013 0 . 0012 0 . 9988 87 .38

44 . 5 1, 639 878 18 0 . oooo 1 . 0000 87 .28

45 .5 1, 658 861 0 . oooo 1 .0000 87 .28

46 .5 1, 630 405 1 , 636 0 . 0010 0 . 9990 87 .28

47 .5 1, 681 983 0 . oooo. 1 . 0000 87 .19

48 . 5 1, 140 900 0 . oooo 1 . 0000 87 .19

49 . 5 925 254 0 . oooo 1 .0000 87 . 19

50 . 5 740 567 0 . oooo 1 . 0000 87 . 19

51 . 5 555 082 0 . oooo 1 . 0000 87 . 19

52 . 5 580 070 0 . oooo 1 . oooo 87 . 19

53 .5 414 970 0. oooo 1 . oooo 87 . 19

54 . 5 273 585 0 . oooo 1 . oooo 87 . 19

55 . 5 463 194 81 0 . 0002 • 0 . 9998 87 . 19

56 . 5 317 731 405 0 . 0013 0 . 9987 87 . 17

57 .5- 317 244 0 . oooo 1 . 0000 87 . 06

58 .5 327 484 1, 194 0 . 0036 0 . 9964 87 . 06

59 .5 322 849 6, 161 0 . 0191 0 . 9809 86 . 75

60 .5 314 644 7, 031 0 . 0223 0 . 9777 85 . 09

61 . 5 307 003 19,978 0 . 0651 0 . 9349 83 . 19

62 . 5 287 026 0 . 0000 1 . oooo 77 . 77

63 .5 287 066 0 . 0000 ' 1 . oooo 77 . 77

64 . 5 285 131 0 . 0000 1 . oooo 77 .77

65 .5 285 244 0 . 0000 1 . oooo 77 . 77

66 .5 285 067 0 . oooo 1 . oooo 77 . 77

67 . 5 273 758 0 . oooo 1 . oooo 77 . 77

68 .5 273 758 0 . oooo 1 . oooo 77 .77

69 .5 407 836 0 . oooo 1 . oooo 77 . 77

70 .5 448 472 165 0 . 0004 0 . 9996 77 . 77

71 . 5 448 307 135 0 . 0003 ' 0 . 9997 77 . 74

72 . 5 450 757 3 , 617 0 . 0080 0 . 9920 77 . 72

73 . 5 446 708 1, 702 0 . 0038 0 . 9962 77 . 10

74 . 5 454 437 0 . 0000 1 . 0000 76 .81

75 . 5 450 450 0 . 0000 1 . OOOO 76 .81

76 .5 419 857 0 . oooo 1 . 0000 76 . 81

77 .5 381 141 0 . oooo 1 . 0000 76 .81

78 . 5 326 754 2 , 489 0 . 0076 0 . 9924 76 . 8 1

79 .5 324 265 0 . 0000 . 1 .0000 76 .23

80 . 5 142 503 0 . oooo 1 .0000 76 .23

1-72


ACCOUNT 330 DISTRIBUTION RESERVOIRS AND STANDPIPES -





RETIREMENTS PCT SURV DURING AGE RETMT SURV BEGIN OF INTERVAL RATIO' RATIO INTERVAL

81.5 137,882 0 . oooo 1 . oooo 76 .23 82 . 5 149,221 11, 339 0 . 0760 0 . 9240 76 .23 83.5 137,882 0 . oooo 1 . oooo 70 . 44 84 . 5 137,882 0 . oooo 1 . oooo 70 . 44 85.5 160,780 0 . oooo 1 . oooo 70 . 44 86 . 5 160,780 0 . oooo 1 . oooo 70 .44 87.5 171,072 0 . oooo 1 . oooo 70 .44 88.5 171,072 22,897 0 . 1338 ' 0 . 8662 70 . 44

89 . 5 141,233 6 , 760 0 . 0479 0 . 9521 61 . 02 90 .5 134,473 0 . 0000 1 .0000 58 .10 91. 5 134,473 10,420 0 . 0775 0 . 9225 58 .10 92.5 124,053 0 . 0000 1 . oooo 53 .60 '93.5 124,053 0 . 0000 1 . oooo 53 .60 94 . 5 63,344 0 . 0000 1 . oooo 53 . 60 95.5 29,651 0 . 0000 . 1 . oooo 53 . 60 96 .5 29,651 0 . oooo 1 . oooo 53 . 60 97.5 39,901 0 . oooo 1 . oooo 53 . 60 98 .5 39,901 0 . oooo 1 . oooo 53 .60

99 . 5 39,901 0 . oooo 1 . oooo 53 . 60 100.5 39,901 0 .0000 1 .0000 53 . 60 101-5 39,901 0 . oooo 1 .0000 53 . 60 102.5 39,901 0 . oooo 1 . oooo 53 . 60 103.5 39,901 0 . oooo • 1 . oooo 53 . 60 104.5 39,901 0 . oooo 1 . oooo 53 . 60 105.5 39,474 0 . oooo 1 .0000 53 . 60 106.5- 39,474 0 . oooo 1 . oooo 53 . 60 107.5 39,474 9, 962 0 . 2524 0 . 7476 53 . 60 108.5 29,512 0 . oooo 1 .0000 40 . 07

109.5 29,512 0 . oooo 1 . oooo 40 . 07 110.5 29,512 0 . oooo 1 . oooo 40 . 07 111.5 29,512 17,994 0 . 6097 • 0 . 3903 40 .07 112 .5 11,187 0 . oooo 1 . oooo 15 . 64 113.5 11,187 0 .0000 1 . oooo 15 . 64 114.5 11,187 0 . oooo 1 .0000 15 .64 115.5 11,187 0 . oooo 1 . oooo 15 . 64 116.5 11,187 0 . oooo 1 . oooo 15 . 64 117.5 11,187 9, 267 0 . . 8284 0 . 1716 15 . 64 118.5 1, 920 0 . 0000 1 . oooo 2. . 68 119.5 983 0 . oooo 1 .0000 2 .68 120.5 983 0 . oooo " 1 . oooo 2 . 68 121.5 983 0 . . oooo 1 .0000 2 .68 122.5 2 .68

11-73

2

100

90

80

70

> >

in 50

LU U CC Hi 40 0-

30

20

flQUfl PENNSYLVANIA, INC. ACCOUNT 331.01 MAINS & ACCESSORIES - C.I. - 4" S, UNOER

ORIGINAL ANO SMOOTH SURVIVOR CURVES ORIGINAL CURVE: X 1954-2004 EXPERIENCE; 1865-2004 PLACEMENTS


flQUfl PENNSYLVANIA, INC. ACCOUNT 331.01 MAINS & ACCESSORIES - C.I. - 4" S, UNOER



\

\

\

\

\

\

15 30 45 60 75 90 105

RGE I N TERRS

120 135 150 165 180


ACCOUNT 331.01 MAINS 8c ACCESSORIES - C.I. - 4" & UNDER

ORIGINAL LIFE TABLE





0 . 0 8,215,540 0 . oooo 1 . oooo 100 . 00 0 . 5 7,153,001 2, 804 0 . 0004 0 . 9996 100 . 00 1 .5 5,563,194 0 . oooo 1 . oooo 99 . 96 2 . 5 4,262,882 3, 054 0 . 0007 . 0 . 9993 99 . 96 3 . 5 2,827,975 49 0 . oooo 1 . 0000 99 .89 4 .5 2,728,236 856 0 . 0003 0 . 9997 99 .89 5 .5 2,510,105 945 0 . 0004 0 . 99'9S 99 . 86 6 . 5 2,171,341 0 . oooo 1 . 0000 99 . 82 7 .5 1,876,842 414 0 . 0002 0 . 9998 99 .82 8 .5 1,856,136 0 . oooo 1 .0000 99 .80

9 .5 1,867,993 0 . oooo 1 . 0000 99 .80 10 . 5 1,676,406 86 0 . 0001 • 0 . 9999 99 . 80 11 . 5 1,669,088 1, 347 0 . 0008 0 . 9992 99 . 79 12 . 5 1,634,995 313 0 . 0002 0 . 9998 99 . 71 13 . 5 1, 58'9, 870 8,.741 0 . 0055 0 . 9945 99 . 69 14 . 5 1,379,306 2, 346 0 . 0017 0 .9983 99 . 14 15 . 5 1, 368,890 1, 528 0 . 0011 0 . 9989 98 . 97 16 . 5 1,252,218 3, 783 0 . 0030 0 . 9970 98 .86 17 . 5 1,136,123 3, 091 0. 0027 0 . 9973 98 . 56 18 . 5 1,040,856 1, 594 0. 0015 0 . 9985 . 98 .29

19 . 5 914,542 3, 361 0 . 0037 0 . 9963 98 . 14 20 . 5 876,829 5, 194 0 . 0059 0 . 9941 97 . 78 21 .5 761,158 7,-404 0 . 0097 0 . 9903 97 .20 22 .5 725,670 7, 317 0 . 0101 0 . 9899 96 .26 23 . 5 776,266 1, 229 0 . 0016 0 . 9984 95 .29 24 . 5 920,420 2, 374 0 . 0026 0 . 9974 95 . 14 25 . 5 886,503 225 0. 0 0 03 0 . 9997 94 . 89 26 . 5 716,451 0 . 0000 1 . 0000 94 . 86 27 .5 682,447 5,881 0 . 0086 0 . 9914 94 . 86 28 .5 696,908 3 , 867 0 . 0055 0 . 9945 94 . 04

29 . 5 642,164 0. 0000 1 . 0000 93 . 52 30 . 5 662,562 578 0. 0009 0 . 9991 93 . 52 31 . 5 685,322 4, 212 0. 0061 0 . 9939 93 . 44 32 . 5 643,985 637 0 . 0010 0 . 9990 92 . 87 33 . . 5 673,071 3, 289 0 . 0049 0 . 9951 92 . 78 34 . . 5 642,229 1, 186 0 . 0018 . 0 . 9982 92 .33 35 . . 5 585,575 0 . 0000 1 .0000 92 . 16 36 .5 578,307 577 0 . 0010 0 . 9990 92 . 16 37. . 5 582,811 351 0. 0 0 06 0 . 9994 92 . 07 38 . . 5 572,208 3,351 0 . 0059 0 . 9941 92 . 01

1-75


ACCOUNT 331.01 MAINS & ACCESSORIES - C.I. - 4" & UNDER







39. 5 483,936 1, 937 0 . . 0040 0 . 9960 9 1 . .47

40 . .5 694,498 2 , 917 0 . . 0042 0 . 9958 9 1 . , 10

4 1 . . 5 671,536 3, 197 0 . . 0048 0 . 9952 90 . . 72

42 . . 5 412,544 5, 397 0 . . 0131 0 . 9869 90 . ,28

43 . . 5 400,852 138 0 . . 0003 0 . 9997 89 . . 10

44 . .5 395,474 1, 677 0, .0042 0. 9958 89. .07

45 . .5 390,794 27 0 . . 0001 0 . 9999 88 . .70

46 . . 5 378,663 • 1,098 0 . . 0029 0 . 9 9 7 1 88 . .69

47 . .5 399,545 5, 044 0 . . 0126 0 . 9874 88 .43

48 . .5 405,609 750 0 .0018 0 . 9982 87 . 32

49. . 5 372,930 1, 842 0 . 0049 0 . 9 9 5 1 87 . 16

50 . . 5 372,760 85 0 . 0002 0 . 9998 86 . 73

51. . 5 414,468 2 , 353 0 . 0057 0 . 9943 86 . 71

52 . .5 414,126 652 0 . 0016 0 . 9984 86 .22

53 . .5 432,555 758 0 . 0018 0 . 9982 86 . 0 8

54 . .5 433,513 2 , 124 0 . 0049 0 . 9951 85 . 93

55 . . 5 431,864 0 . 0000 1. 0000 85 . 51

56 . . 5 420,398 396 0 . 0009 0 . 9991 85 . 51

57 . . 5 410,848 899 0 . 0022 - 0 . 9978 85 .43

58 . . 5 416,846 996 0 . 0024 0 . 9976 85 . 24

59 . . 5 406,496 .838 0 . 0021 0 . . 9979 85 . 04

60 . . 5 470,036 107 0 . 0002 0 . , 9998 84 .86

61. .5 476,525 778 0 . 0016 0 . . 9984 84 .84

62 .5 478,034 2 , 502 0 . 0052 0 . . 9948 84 .70

63 .5 488,033 1,456 0 . 0030 0 . , 9970 84 .26

64 .5 437,700 2, 597 0 . 0059 0 . . 9 9 4 1 84 . 01

65 .5 444,388 783 0 . 0018 ' 0 . , 9982 83 . 51

66 . 5 451,600 1, 733 0 . 0038 0 . . 9962 83 .36

67 .5 476,657 2 , 653 0 . 0056 0 . . 9944 83 . 04

68 . 5 488,265 3,491 0 .0071 0 . 9929 82 . 57

69 .5 425,910 3 , 953 0 .0093 0 . . 9907 81 . 98

70 .5 41 9 , 2 0 1 1, 284 0 . 0031 0 . . 9969 81 .22

71 . 5 418,130 3 , 332 0 . 0080 0 . . 9920 80 . 97

72 .5 424,532 3 , 849 0 . 0091 0 . . 9909 80 .32

73 .5 40 7 , 7 9 1 724 0 .0018 ' 0 . . 9982 79 .59

74 . 5 397,130 2 , 963 0 .0075 0 . . 9925 79 .45

75 .5 434,567 7 , 161 0 . 0165 0 . . 9835 78 . 85

76 .5 42 6 , 6 6 1 759 0 . 0018 0 . . 9982 77 . 55

77 . 5 424,472 5, 508 0 .0130 0 . .9870 77 .41

78 .5 414,083 953 0 . 0023 0 . 9977 76 .40

11-76


ACCOUNT 3 31.01 MAINS Sc ACCESSORIES - C.I. - 4" & UNDER






79 . 5 378,748 1, 890 0 . 0050 0 . 9950 76 .22 80 . 5 371,202 991 0 . 0027 0 . 9973 75 . 84 81 . 5 362,841 2, 890 0 . 0080 0 . 9920 75 .64 82 .5 319,418 5,267 0 .0165 0 . 9835 75 .03 83 .5 304,913 407 0 .0013 . 0 . 9987 73 . 79 84 .5 292,302 1, 011 0 . 0035 0 . 9965 73 . 69 85 .5 286,572 403 0 . 0014 0 . 9986 73 .43 86 . 5 264,288 875 0 . 0033 0 . 9967 73 . 33 87 . 5 258,469 938 0 . 0036 0 . 9964 73 . 09 88 . 5 '245, 163 624 0 . 0025 0 . 9975 72 .83

89 . 5 242,522 15 0 . 0001 0 . 9999 72 .65 90 .5 236,434 1, 987 0 . 0084 0 . 9916 72 . 64 91 . 5 245,378 6, 272 0 . 0256 • 0 . 9744 72 . 03 92 . 5 274,260 541 0 . 0020 0 . 9980 70 .19 93 . 5 273,321 1, 054 0 . 0039 0 . 9961 70 .05 94 . 5 273,272 768 0 . 0028 0 . 9972 69 . 78 95 . 5 265,266 1, 746 0 . 0066 0 . 9934 69 .58 96 . 5 254,357 679 0 .0027 0 . 9973 69 .12 97 .5 250,060 429 0 . 0017 0 . 9983 68 .93 98 . 5 243,788 903 0 . 0037 0 . 9963 68 . 81

99 . 5 235,274 344 0 .0015 ' 0 . 9985 68 .56 100 . 5 228,217 661 0 . 0029 0 . 9971 68 .46 101 .5 222,394 1, 628 0 . 0073 0 . 992 7 68 .26 102 . 5 174,410 1, 206 0 . 0069 0 . 9931 67 .76 103 .5 167,004 40 0 . 0002 0 . 9998 67 .29 104 . 5 149,636 30 0 .0002 0 . 9998 67 .28 105 .5 140,571 6 0 .0000 1 . 0000 67 .27 106 .5 131,080 208 0 . 0016 0 . 9984 67 .27 107 . .5 120,536 397 0 . 0033 0 . 9967 67 .16 108 . . 5 106,950 0 . 0000 ' 1 .0000 66 . 94

109 . . 5 103,796 0 .0000 1 . 0000 66 . 94 110 . . 5 94,549 0 . oooo 1 . 0000 66 .94 111. .5 88,455 0 .0000 1 . 0000 66 .94 112 .5 79,107 125 0 .0016 0 .9984 66 .94 113 . 5 75,299 0 . oooo 1 . 0000 66 .83 114 . . 5 59,883 0 . oooo 1 .0000 66 . 83 115 . . 5 55,139 0 .0000 . 1 . 0000 66 .83 116. . 5 51,979 0 .0000 1 . 0000 66 .83 117, .5 39,903 0. . oooo 1 . 0000 66 . 83 118 . . 5 15,404 0 . . oooo 1. . oooo 66 . 83

1-77






119 . 5 120 . 5 121 .5 122 .5 123 . 5 124.5 125.5 126.5 127 . 5 128 . 5

129 . 5 130 .5 131.5 132 .5 133 .5 134 . 5 135 136 137 138


144 702 058 879 879

1,414 925 925 510 188

6, 814 6, 814 6, 814

814 814 814 814 814 814 814


118 144

SURV RATIO


0 . 0192 0 . 9808 66 .83 0 . 0253 0 . 9747 65 . 55 0. oooo 1 . oooo 63 .89 0. oooo 1 . oooo 63 .89 0 . oooo 1 . oooo 63 . 89 0. oooo 1 . oooo 63 .89 0 . oooo 1 . oooo 63 . 89 0 . oooo • 1 . oooo 63 .89 0 . oooo 1 . oooo 63 . 89 0 . oooo 1 . oooo 63 . 89

0. oooo 1 . oooo 63 .89 0 . oooo 1 . oooo 63 . 89 0 . oooo 1 . oooo 63 .89 0 . oooo 1 . oooo 63 .89 0. oooo 1 . oooo 63 .89 0. oooo " 1 . oooo 63 .89 0 . oooo 1 . oooo 63 .89 0 . oooo 1 . oooo 63 .89 0. oooo 1 . oooo 63 . 89 0. oooo 1 . oooo 63 .89

139 . 5 63 .89

11-78


'ACCOUNT 331.01 MAINS & ACCESSORIES - C.I. - 4" & UNDER

ORIGINAL LIFE TABLE





0 . 0 7,761,765 0 . oooo 1 . oooo 100 .00 0 .5 6,748,727 0 .oooo ' 1 .0000 100 .00 1 . 5 5 , 184,288 0 . oooo 1 . oooo 100 .00 2 . 5 3 , 890, 019 3, 054 0 .0008 0 .9992 100 .00 3 .5 2,451,533 0 .0000 1 . oooo 99 .92 4 . 5 2 ,356,681 0 .0000 1 . oooo 99 .92 5 . 5 2,137,110 0 .0000 1 . oooo 99 .92 6 . 5 1,790,554 0 . oooo 1 . oooo 99 .92 7 . 5 1,527,412 414 0 . 0003 0 . 9997 99. . 92 8 . 5 1,508,910 0 .oooo . 1 . oooo 99 . .89

9 . 5 1,522,606 0 .0000 1 . oooo 99 .89 10 .5 1,354,674 86 0 . 0001 0 . 9999 99 .89 11 . 5 1, 348", 781 1, 018 0 . 0008 0 . 9992 99. .88 12 .5 1,317,863 2 03 0 . 0002 0 . 9998 99 . . 80 13 .5 1,278,347 7, 568 0 . 0059 0 . 9941 99 , .78 14 .5 1,071,738 725 0 . 0007 0 . 9993 99 . . 19 15 . 5 1,098,811 142 0 .0001 0 . 9999 99 , . 12 16 .5 995,452 0 .0000 1 . 0000 99. .11 17 . 5 907,104 1, 685 0 . 0019 0 . 9981 99. . 11 18 .5 834,302 88 0 . 0001 0 . 9999 98 . , 92

19 . 5 726,011 662 0 . 0009 0 . 9991 98 . , 91 20 .5 722,793 4, 036 0 . 0056 0 . 9944 98 . ,82 21 .5 628,808 351 0 . 0006 0 . 9994 98 . ,27 22 . 5 615,023 6, 828 0 . 0111 0 . 988 9 98 . ,21 23 . 5 670,350 275 0 . 0004 0 . 9996 97 . . 12 24 . 5 829,052 0 . 0000 ' 1 . 0000 97. .08 25 . 5 799,743 225 0 . 0003 0 . 9997 97 . . 08 26 . 5 623,247 0 . 0000 1 .0000 97. .05 27 .5 581,659 5, 881 0. . 0101 0 . 9899 97 . . 05 28 .5 585,557 3, 867 0. .0066 0 . 9934 96. .07

29 . 5 518,345 0. . 0000 1 . 0000 95 . .44 30 .5 527,845 578 0 . . 0011 0 . . 9989 95 . .44 31 .5 554,413 4 , 212 0. .0076 0. . 9924 95. 34 32 . 5 515,098 121 0 . .0002 ' 0 . . 9998 94 . 62 33 . 5 541,489 3 , 289 0 . . 0061 0 . . 9939 94 . 60 34 . 5 508,432 493 0. . 0010 0 . . 9990 94 . 02 35 . .5 426,733 0. , 0000 1. . 0000 93 . 93 36 . 5 421, 8 9.6 577 0 . . 0014 0 . . 9986 93 . 93 37 . 5 422,218 351 0 , . 0008 0 , , 9 992 93 . 80 38 . 5 412,163 917 0 . . 0022 0 . . 9978 93. 72

11-79








39 . 5 324 729 1, 937 0 . 0060 0 . 9940 93 .51

40 . 5 538 826 1, 826 0 .0034 0 . 9966 92 . 95

41 . 5 510 979 3, 197 0 .0063 0 . 9937 92 . 63

42 . 5 251 396 5, 397 0 . 0215 , 0 .9785 92 .05 43 . 5 237 985 0 . 0000 1 . 0000 90 . 07

44 .5 222 379 881 0 .0040 0 .9960 90 . 07

45 .5 212 239 0 . 0000 1 . 0000 89 . 71

46 . 5 195 612 43 0 . 0002 0 . 9998 89 . 71

47 . 5 213 052 4 , 696 0 . 0220 0 . 9780 89 . 69

48 . 5 213 385 707 0 . 0033 0 . 9967 87 . 72

49 . 5 170 407 1, 567 0 . 0092 0 . 9908 87 .43

50 .5 163 408 80 0 . 0005 . 0 . 9995 & 6 . 63

51 . 5 20 1 045 2 , 223 0 . 0 1 1 1 0 . 9889 86 . 59

52 .5 202 062 547 0 . 0027 0 . 9973 85 . 63

53 . 5 216 949 - 758 0 . 0035 0 . 9965 85 .40

54 .5 222 225 854 0 . 0038 0 . 9962 85 . 10

55 . 5 226 273 0 . 0000 1 . oooo 84 . 78

56 . 5 231 228 92 0 .0 0 04 0 . 9996 84 . 78

57 . 5 220 899 717 0 .0032 0 . 9968 84 . 75

58 .5 2 2 1 254 554 0 . 0025 0 . 9975 84 .48

59 .5 208 433 94 0 .0005 0 . 9995 84 .27

60 .5 272 288 9 '0 . 0000 1 . 0000 84 .23

61 . 5 298 300 624 0 . 0 0 2 1 0 . 9979 84 .23 62 . 5 294 958 2, 502 0 . 0085 0 . 9915 84 . 05

63 .5 295 227 536 0 . 0018 0 . 9982 83 . 34 64 .5 245 4 0 1 225 0 . 0009 0 . 9991 83 . 19

65 . 5 254 501 291 0 . 0 0 1 1 0 . 9989 83 . 12

66 . 5 262 826 1, 178 0 . 0045 0 . 9955 83 . 03 67 .5 272 298 1, 412 0 .0052 • 0 . 9948 82 . 66

68 . 5 279 4 1 1 3 , 057 0 . 0109 0 . 9891 82 .23

69 .5 220 696 645 0 . 0029 0 . 9971 81 .33

70 .5" 227 868 1,006 0 . 0044 0 . 9956 81 . 09

71 .5 233 445 1,139 0 . 0049 0 .9951 . 80 . 73 72 . 5 247 016 2 , 515 0 . 0102 0 ; 9898 80 .33

73 . 5 233 858 724 0 . 0 0 3 1 0 . 9969 79 . 51

74 .5 233 273 2 , 893 0 . 0124 0 . 9876 79 .26

75 .5 280 950 6, 365 0 . 0227 0 . 9773 78 .28

76 . 5 281 500 247 0 . 0009 0 . 9991 76 . 50

77 . 5 287 088 4,837 0 . 0168 0 . 9832 76 .43

78 .5 283 768 '218 0 . 0008 0 . 9992 75 . 15

11-80




PLACEMENT BAND 18165-2 0 04 EXPERIENCE BAND 1980-2004



RETIREMENTS PCT SURV DURING AGE RETMT. SURV BEGIN OF INTERVAL RATIO RATIO INTERVAL

79 . 5 • 259,810 1, 266 0 . 0049 0 . 9951 75 . 09 80 .5 262,508 " 991 0 . 0038 0 . 9962 74 . 72 81 .5 263,123 1, 924 0 . 0073 0 . 9927 74 .44 82 .5 221,929 5,267 0 . 0237 0 . 9763 73 . 90 83 .5 215,517 - 407 0 . 0019 0 . 9981 72 .15 84 .5 207,056 662 0 . 0032 0 . 9968 72 . 01 85 . 5 209,793 403 0 . 0019- 0 . 9981 71 . 78 86 .5 192,600 875 0 . 0045 0 .9955 71 . 64 87 . 5 194,235 938 0 . 0048 0 . 9952 71 . 32 88 .5 185,158 513 0 . 0028 0 . 9972 70 . 98

89 . 5 199,145 15 0 . 0001 0 . 9999 70 .78 90 . 5 195,349 1, 987 0 . 0102 0 . 9898 70 . 77 91 . 5 206,351 3 , 620 0 . 0175 0 . 9825 70 . 05 92 . 5 238,386 541 0 . . 0023 0 . 9977 68 . 82 93 . 5 259,875 1, 054 0 . . 0041" 0 . . 9959 68 . 66 94 .5 267,250 768 0 . . 0029 0 . . 9971 68 . 38 95 .5 259,243 1, 746 0 . . 0067 0. . 9933 68 . 18 96 . 5 248,834 • 679 0 . . 0027 0 . . 9973 67 . 72 97 . 5 246,715 429 0 . . 0017 0 . . 9983 67 . 54 98 . 5 240,444 903 0. . 0038 0 . . 9962 67 . .43

99. . 5 233,394 344 0 . , 0015 0 . . 9985 67 . . 17 100 . . 5 226,827 661 0 . , 0029 0 . . 9971 67 . . 07 101 . . 5 221,004 1, 628 0 . . 0074' 0 . . 9926 66 . . 88 102 . . 5 173,579 1,206 0 . . 0069 0 . . 9931 66. .39 103 , . 5 166,815 40 0 . . 0002 0 . . 9998 65 . . 93 104 . . 5 149,636 30 0 . .0002 0 . . 9998 65 . . 92 105 , . 5 140,571 6 0 . . 0000 1. . 0000 65 . . 91 106 , . 5 131,080 208 0 . . 0016 0 . . 9984 65 . . 91 107 . . 5 120,536 397 0 . 0033 0 . 9967 65 . , 80 108 . .5 106,950 0. 0000 1. 0000 65. . 58

109 . . 5 103,796 0 . 0000 ' 1. 0000 65. . 58 110. . 5 94,549 0 . 0000 1. 0000 65 . . 58 111. . 5 88,455 0 . 0000 1. 0000 65. . 58 112 . . 5 79,107 125 0 . 0016 0 . 9984 65 . , 58 113 . . 5 75,299 0 . 0000 1. 0000 65 . .48 114 . . 5 59,883 0 . oooo 1. 0000 65 . .48 115 . . 5 55,139 0 . oooo 1. 0000 65 . 48 116 . . 5 51,979 0 . oooo 1. 0000 65 . 48 117 . .5 39,903 0. oooo. 1. 0000 65. 48 118. .5 15,404 0. oooo 1. oooo 65. 48

11-81








119 .5 6, 144 118 0.0192 0.9808 65 .48 120 . 5 5, 702 144 0.0253 0.9747 64 .22 121. 5 5, 058 0 . 0000 1.oooo 62 . 60 122 .5 2,879 0 . 0000 1. oooo 62 . 60 123 . 5 2 , 879 0 . 0000 1 . oooo 62 . 60 124.5 1, 414 0.0000 1.0000 62 .60 125.5 925 0 . 0000 1. oooo 62 . 60 126 .5 925 0 . oooo 1.oooo 62 . 60 127 .5 510 0 . oooo 1.oooo 62 . 60 128 . 5 188 0 .0000 1.oooo 62 . 60

129.5 6, 814 0.oooo 1 . oooo 62 . 60 130 .5 6 , 814 0 . oooo 1 . oooo 62 . 60 131 .5 6, 814 0.oooo 1. oooo 62 . 60 132 .5 6, 814 0.oooo 1.oooo 62 . 60 133 .5 6, 814 0.oooo 1.oooo 62 . 60 134 .5 6, 814 0.oooo 1. oooo 62 .60 135 . 5 6, 814 0.oooo 1. oooo 62 . 60 136.5 6, 814 0.oooo 1. oooo 62 . 60 137.5 6, 814 0 . oooo 1.oooo 62 . 60 138 .5 6, 814 0 . oooo 1.oooo 62 . 60

139 . 5 62 .60

11-82

90

80

70

60

> CC

if) 50

Z UJ (J d U 40 Q_

RQUR PENNSYLVRNIR, INC. RCCOUNT 331.02 MRINS 4 ACCESSORIES - C. I . - 6. 8 4 10"

ORIGINRL RND SMOOTH SURVIVOR CURVES ORIGINRL CURVE: X 1954-2004 EXPERIENCE: 1854-2004 PLACEMENTS


ONR 105-R 4

30

20

10

15 30 45 60 75 90 105

RGE IN TERRS

120 135 150 165 180



ORIGINAL LIFE TABLE





0 . 0 275,602,590 2,360 0 . oooo 1 . oooo 100 . 00 0 . 5 246,620,225 19,014 0 . 0001 0 . 9999 100. 00 1 . 5 218,767,933 28,379 0 . 0001 0 . 9999 99 . 99 2 .5 200,446,182 34,233 0 . 0002 0 . 9998 99 . 98 3 . 5 182,812,653 50,635 0 . 0003 0 . 9997 99 . 96 4 .5 166,864,969 28,593 0 . 0002 0 .9998 99. 93 5 .5 157,440,914 28,967 0 . 0002 0 . 9998 99. 91 6 .5 143,539,341 29,836 0 . 0002 0 . 9998 99. 89 7 . 5 135,892,513 35,225 0 . 0003 0 . 9997 99. 87 8 .5 133,301,494 19,104 0 . 0001 0 . 9999 99 . 84

9 . 5 125,334,615 25,492 0 . 0002 0 . 9998 99. 83 10 . 5 121,914,146 24,952 0 . 0002 • 0 . 9998 99 . 81 11 .5 110,216,984 11,289 0 . 0001 0 . 9999 99. 79 12 . 5 104,304,705 22,626 0 .0002 0 . 9998 99. 78 13 . 5 99,756,931 17,899 0 . 0002 0 . 9998 99. 76 14 . 5 92,923,985 7, 813 0 . 0001 0 . 9999 99. 74 15 . 5 85,476,126 39,759 0 . 0005 0 . 9995 99. 73 16 . 5 76,929,429 24,483 0 . 0003 0 . 9997 99. 68 17 .5 71,159,848 14,050 0 . 0002 0 . 9998 99. 65 18 . 5 65,223,347 2 0 , 2 5 1 0 . 0003 0 . 9997 99 . 63

19 .5 60,796,741 13,889 0 . 0002 0 . 9998 99. 60 20 .5 56,732,311 16,468 0 . 0003 0 . 9997 99 . 58 21 .5 56,069,115 17,643 0 . 0003 0 . 9997 99. 55 22 .5 54,870,673 17,801 0 . 0003 0 . 9997 99. 52 23 .5 52,320,477 14,671 0 . 0003 0 . 9997 99. 49 24 .5 49,769,369 5, 536 0 . 0001 0 . 9999 99. 46 25 .5 52,940,910 53,868 0 . 0010 0 . 9990 99. 45 26 .5 51,311,066 9,328 0 . 0002 0 . 9998 99. 35 27 .5 50,357,131 18,669 0 . 0004 ' 0 . 9996 99 . 33 28 .5 50,950,785 8 , 232 0 . 0002 0 . 9998 99 . 29

29 .5 50,095,888 5, 418 0 . 0001 0 . 9999 99. 27 30 .5 42,977,490 50,447 0 . 0012 0 . 9988 99. 26 31 .5 40,238,766 17,049 0 . 0004 0 . 9996 99 . 14 32 .5 39,963,653 13,403 0 . 0003 0 . 9997 99. 10 33 .5 39,899,473 23,680 0 . 0006 0 . 9994 99 . 07 34 .5 38,990,594 15,335 0 . 0004 0 . 9996 99 . 01 35 .5 40 , 9 9 5 , 7 5 1 5, 397 0 . 0001 0 . 9999 98 . 97 36 . .5 39,800,676 8, 304 0 . . 0002 0 . . 9998 98 . 96 37. .5 38,187,121 8 , 797 0 , . 0002 0 . . 9998 98. 94 38 .5 35,517,576 2 9,339 0 . . 0008 0 . . 9992 98 . 92

11-84

AQUA PENNSYLVANIA, INC. '

ACCOUNT 331.02 MAINS & ACCESSORIES - C . I . - 6, 8 & 10"


PLACEMENT BAND 1854-2004 • EXPERIENCE BAND 1954-2004




39 . 5 34,243,128 7; 119 0 . . 0002 0 , . 9998 98 . 84 40 . 5 30,478,590 5, 633 0 , . 0002 0 . . 9998 98 . 82 41 .5 29,622,763 13,948 0 , . 0005 0 . . 9995 98 .80 42 . 5 27,929,916 17,744 0 , . 0006 0 . . 9994 98 .75 43 . 5 26,631,980 10,184 0 , . 0004 0 . . 9996 98 . 69 44 .5 25,400,259 3 , 624 0 , . 0001. 0 . , 9999 98 . 65 45 . 5 24,052,538 4, 674 0 . . 0002 0 . . 9998 98 . 64 46 . 5 22,637,489 68,948 0 . . 0030 0 . . 9970 98 .62 47 . 5 21,219,180 11,477 0 . . 0005 0 . . 9995 98 . 32 48 . 5 18,820,287 14,889 0 . . 0008 0 . , 9992 98 .27

49 .5 16,163,147 17,883 0. . 0011 0 . , 9989 98 . 19 50 .5 14,529,711 9, 544 0 . . 0007 0 . , 9993 98 . 08 51 .5 12,887,001 7, 520 0 . , 0006 0 . , 9994 98 . 01 52 . 5 11,866,382 19,193 0 . . 0016 0 . . 9984 97 . 95 53 . 5 10,396,576 7, 407 0 . , 0007 0 . . 9993 97 .79 54 . 5 8,685,319 24,040 0. , 0028 0 . 9972 97 .72 55 . 5 8,090,944 4, 432 0. ,0005 0 . 9995 97 .45 56 . 5 7,182,208 6, 325 0 . 0009 0 . 9991 97 .40 57 .5 6,730,075 659 0 . 0001 0 . 9999 97 .31 58 .5 6, 531., 723 1, 044 0 . 0002 0 . 9998 97 .30

59 .5 6, 244,359 2,566 0 . 0004 0 . 9996 97 .28 60 . 5 6,365,492 4, 419 0. 0007 - 0 . 9993 97 . 24 61 . 5 6 , 313,071 2, 310 0 . 0004 0 . 9996 97 . 17 62 . 5 6,330,406 1, 678 0 . 0003 0 . 9997 97 .13 63 . 5 6,163,295 2;286 0 . 0004 0 . 9996 97 . 10 64 .5 5 , 748,780 6, 153 0 . 0011 0 . 9989 97 . 06 65 .5 5, 522,829 10,653 0 . 0019 0 . 9981 96 . 95 66 .5 5,431,046 4, 776 0. 0009 0 . 9991 96 . 77 67 . 5 5,283,810 4, 564 0 . 0009 0 . 9991 96 , .68 68 . 5 5,187,447 472 0 . 0001 0 . 9999 96 .59

69 . 5 5,158,179 6, 593 0 . 0013 0 . 9987 96, .58 70 . 5 5,101,457 3, 612 0 . 0007 0 . 9993 96 , .45 71 . . 5 5,155,627 1,259 0. 0002 0 . 9998 96, .38 72 . . 5 5,006,097 13,139 0. 0026 0 . 9974 96. .36 73 . . 5 4,834,833 4 , 577 0 . 0009 0 . 9991 96 . . 11 74 . . 5 4,603,391 5, 754 0 . 0012 0 . 9988 96 . . 02 75 . . 5 4,522,824 9, 742 0. 0022 0 . 9978 95 . . 90 76 , . 5 4,144,540 3, 131 0. 0008 . 0 . 9992 95 . . 69 77 , .5 3,753,463 681 0. 0002 0 . 9998 95. . 61 78, .5 3,183,020 532 0. 0002 0 . 9998 95. .59

11-85

AQUA PEINnSTSYLVANIA, I N C .

ACCOUNT 3 3 1 . 0 2 MAINS & ACCESSORIES - C . I . - 6 , 8 Sc 10"






RETIREMENTS PCT SURV DURING AGE RETMT SURV BEGIN OF INTERVAL RATIO" RATIO INTERVAL

79 . 5 2 , 667 349 747 0 . 0003 0 . 9997 95 .57 80 . 5 2 , 244 546 3> 570 0 . 0016 0 . 9984 95 .54 81 . 5 1, 675 690 1, 056 0 . 0006 0 . 9994 95 .39 82 .5 1, 332 174 1, 127 0 . 0008 0 . 9992 95 .33 83 .5 1, 214 480 1, 531 0 . 0013 0 . 9987 95 .25 84 .5 989 249 2, 758 0 . 0028 0 .9972 95 .13 85 .5 930 936 1, 539 0 . 0017 0 . 9983 94 .86 86 .5 849 838 • 3,442 0 . 0041' 0 . 9959 94 . 70 87 . 5 763 209 287 0 . 0004 0 . 9996 94 .31 88 . 5 753 904 3, 716 0 . 0049 0 . 9951 94 .27

89 .5 630 318 128 0 . 0002 0 . 9998 93 . 81 90 . 5 637 597 2 , 498 0 . 0039 0 . 9961 93 . 79 91 .5 624 703 3,517 0 . 0056 0 . 9944 93 . 42 92 . 5 611 506 4, 908 0 . 0080 0 . 9920 92 . 90 93 .5 596 413 478 "o . 0008. 0 . 9992 92 . 16 94 .5 586 781 299 0 . 0005 0 . 9995 92 . 09 95 .5 545 434 113 0 . 0002 0 . 9998 92 . 04 96 .5 507 285 129 0 . 0003 0 . 9997 92 . 02 97 . 5 431 883 65 0 . 0002 0 . 9998 91 . 99 98 . 5 376 843 60 0 . 0002 0 . 9998 91 . 97

99 . 5 345 903 149 0 . 0004 0 . 9996 91 . 95 100 . 5 301 340 29 0 . 0001 0 . 9999 91 . 91 101 .5 290 367 141 0 . 0005• 0 . 9995 91 . 90 102 .5 281 705 45 0 . 0002 0 . 9998 91 . 85 103 .5 280 255 574 0 . 0020 0 . 9980 91 .83 104 . 5 263 101 1, 602 0 . 0061 0 . 9939 91 . 65 105 .5 244 333 0 . 0000 1 . 0000 91 . 09 106 .5 231 537 111 0 . 0005 0 . 9995 91 . 09 107 .5 215 645 141 0 . 0007 0 . 9993 91 . 04 108 .5 218 745 2, 393 0 . 0109 0 . 9891 90 . 98

109 .5 214 049 2 , 426 0 . 0113 0 . 9887 89 . 99 110 .5 195 949 0 . 0000 1 . oooo 88 . 97 111 . 5 171 020 795 0 . 0046 0 . 9954 88 . 97 112 .5 160 300 0 . 0000 1 . 0000 88 . 56 113 .5 154 655 0 . 0000 1 . 0000 88 . 56 114 .5 142 752 0 . 0000 1 . 0000 88 . 56 115 .5 134 298 0 . 0000 1 . 0000 88 . 56 116 .5 125 323 0 . oooo 1 . 0000 88 . 56 117 .5 117 484 609 0 . 0052 0 . 9948 88 . 56 118 .5 82, 088 153 0 .0019' 0 . 9981 88 .10

11-86


ACCOUNT 331.02 MAINS & ACCESSORIES - C.I. - 6, 8 Sc 10"






119.5 61,930 0.oooo " 1. oooo 87. 93 120 . 5 49,191 293 0.0060 0.9940 87 . 93 121 . 5 46,435 0.0000 1.oooo 87.40 122 .5 17,461 0.0000 1.oooo 87 .40 123 . 5 13,146 0.0000 1.oooo 87 .40 124 . 5 12,746 0.oooo 1.oooo 87 .40 125 . 5 12,746 0.oooo 1.oooo 87 .40 126 . 5 12,543 0.oooo 1 . oooo 87 .40 127 . 5 11,711 0 . oooo , 1.oooo 87 .40 128 . 5 11,025 0.oooo 1.oooo 87 .40

129 . 5 1, 727 0.oooo 1.oooo 87.40 130 .5 87.40 131 . 5 132 . 5 5., 297 0.oooo 133 .5 5, 297 0 . oooo 134 .5 5,297 0 . oooo 135 .5 5, 297 0.oooo . 136 .5 5, 297 0 . oooo 137 . 5 5, 297 0 . oooo 138 . 5 5, 297 0.0000

139 .5 5,297 0 . oooo 140 .5 5,297 0.oooo 141. 5 5 , 297 0.oooo 142 . 5 143 .5 3 , 539 0.oooo • 144 . 5 3 , 539 0 . oooo 145 . 5 3,539 0.0000 146. 5 3, 539 0.0000 147 . 5 3, 539 0 . oooo 148 .5 3, 539 0 . oooo

149 .5 3, 539 0.oooo 150 . 5

11-87



ORIGINAL LIFE TABLE






0 . 0 242,328,337 0 . oooo 1 . oooo 100 . 00 0 . 5 214,334,055 0 . oooo 1 . oooo 100 . 00 1 . 5 187,326,491 4, 615 0 . oooo 1 .0000 100 . 00 2 .5 168,547,135 4, 885 0 . oooo 1 . oooo 100 . 00 3 . 5 150,787,013 16,189 0 . 0001 0 . 9999 100 . 00 4 .5 135,164,803 1, 826 0 .0000 1 . oooo 99 .99 5 .5 126,128,024 0 . oooo 1 . oooo 99 . 99 6 .5 112,934,984 6 , 982 0 . 0001 0 . 9999 99 . 99 7 .5 106,100,257 7, 554 0 . 0001 0 . 9999 99 . 98 8 .5 104,303,242 0 , . oooo 1 . oooo 99 . 97

9 . 5 97,249,093 3, 798 0 . . oooo 1 . oooo 99 . 97 10 . 5 94,994,052 3, 687 0 . . oooo 1 . oooo 99 . 97 11 .5 84,201,139 614 0 . . oooo 1 . oooo 99 . 97 12 .5 79,158,193 2, 826 0 . . oooo • 1 . oooo 99 . 97 13 .5 75,617,586 6, 529 0 . . 0001 0 . 9999 99 . 97 14 .5 69,756,925 459 0 . , oooo 1 . 0000 99 . 96 15 .5 63,294,738 25,175 0 . , 0004 -0 .9996 99 . 96 16 .5 55,432,713 7 , 573 0 . , 0001 0 . 9999 99 . 92 17 .5 50,886,130 1, 874 0 . . oooo 1 . 0000 99 . 91 18 .5 45,970,151 4 , 824 0 . . 0001 0 . 9999 99 . 91

19 . 5 42,579,281 6,710 0 . . 0002 0 . 9998 99 . 90 20 . 5 39,789,129 7, 982 0 . . 0002 0 . 9998 99 . 88 21 . 5 40, 487, 917 9, 301 0. . 0002 0 . 9998 99 . 86 22 . 5 40,450,926 3 , 185 0 . . 0001 0 . 9999 99 . 84 23 .5 39,806,178 2, 998 0 . .0001 • 0 . 9999 99 . 83 24 . 5 38,821,071 • 3, 884 0 . . 0001 0 . 9999 99 . 82 25 .5 43,088,136 30,051 0 . . 0007 0 . 9993 99 . 81 26 . 5 42,644,936 4,256 0 . . 0001 0 .9999 99. . 74 27 . 5 42,113,220 8,508 0 . 0002 0 . 9998 99 . . 73 28 .5 43,339,248 6, 902 0 . 0002 0 . 9998 99 . . 71

29 .5 43,197,896 3, 592 0 . 0001 0 .9999 99 . .69 30 .5 36,504,844 42, 233 0 . 0012 0 . 9988 99 , . 68 31 . 5 34,357,110 6 , 061 0 . 0002 0 . . 9998 99 . . 56 32 .5 34,399,328 1, 696 0 . oooo 1. . 0000 99. . 54 33 .5 34,425,976 12,529 0 . 0004 0 . . 9996 99 . . 54 34 . 5 33,546,428 8/982 0 . 0003 0 . . 9997 99 . . 50 35 .5 35,511,819 4, 556 0 . 0001 0. . 9999 99 . .47 36 . .5 34,364,171 1,335 0 . oooo 1. . 0000 99. 46 37 .5 32,861,968 4, 543 0 . 0001 0 . . 9999 99. 46 38 .5 30,372,420 22,498 0 . 0007 0 . . 9993 99. 45

11-88








39 . 5 29,391,038 3, 628 0 . 0001 0 . 9999 99 .38 40 . 5 25,871,672 4 , 226 0 . 0002 0 .9998 99 .37 41 .5 25,168,439 .962 0 . oooo 1 .0000 99 .35 42 .5 23,656,375 8 , 026 0 . 0003 0 . 9997 99 .35 43 . 5 22,496,166 8, 793 0 . 0004 0 . 9996 99 .32 44 . 5 21,261,729 1,776 0 . 0001 0 . 9999 99 .28 45 . 5 19,908,952 2, 363 0 . 0001 0 .9999 99 .27 46 . 5 18,446,400 • 66,219 0 . 0036 0 . 9964 99 .26 47 . 5 17,027,344 3 , 044 0 . 0002 • 0 .9998 98 .90 48 .5 14,759,393 6, 556 0 . 0004 0 . 9996 98 .88

49 . 5 12,239,595 16,441 0. 0013 0 . 9987 98 .84 50 . 5 10,922,783 8, 465 0 . 0008 0 . 9992 98 .71 51 . 5 9,607,415 6,335 0 . 0007 0 . 9993 98 . 63 52 .5 8,980 ,168 18,323 0 . 0020 0 .9980 98 .56 53 . 5 8,039,098 4, 142 0. 0005 0 . 9995 98 .36 54 .5 6', 930, 399 24,040 0 . 0035 0 . 9965 98 .31 55 .5 6,742,851 3,492 0 . 0005 ' 0 . 9995 97 .97 56 . 5 6,174,209 5,809 0 . 0009 0 . 9991 97 .92 57 . 5 5,939,339 549 0 . 0001 0 . 9999 97 .83 58 . 5 5,856,230 • '592 0 . 0001 0 . 9999 97 .82

59 . 5 5,623,847 2 , 527 0 . 0004 0 . 9996 97 .81 60 . 5 5,783,747 2 , 027 0 . 0004 0 . 9996 97 .77 61 . 5 5,801,069 1, 696 0 . 0003 0 . 9997 97 .73 62 . 5 5,830,100 1,005 0 . 0002 . 0 . 9998 97 .70 63 . 5 5,669,734 701 0 . 0001 0 . 9999 97 . 68 64 . 5 5,262,795 5, 422 0. 0010 0 . 9990 97 .67 65 . 5 5,032,069 9, 044 0. 0018 0 . 9982 97 .57 66 . 5 4,951,675 3 , 338 0. 0007 0 . 9993 97 .39 67 . 5 4,782,993 3, 879 0. 0008 0 . 9992 97 .32 68 . 5 4,691,598 472 0 . 0001 0 . 9999 97 .24

69 . 5 4,660,974 6, 593 0. 0014 0 .9986 97 .23 70 .5 '4,637,235 1, 651 0 . 0004 • 0 . 9996 97 .09 71 .5 4,700,230 1, 178 0. 0003 0 . 9997 97 . 05 72 . 5 4,619,336 12,976 0. 0028 0 . 9972 97 . 02 73 . 5 4,488,408 4 ,577 0 . 0010 0 . 9990 96 . 75 74 . 5 4,286,320 4 , 895 0 . 0011 0 . 9989 96 . 65 75 . 5 4,255,913 5, 793 0. 0014 0 . 9986 96 .54 76 .5 3,889,703 2 , 341 0. 0006 0 . 9994 96 .40 77 .5 3,528,305 282 0. 0001 0 . 9999 96 .34 78 .5 2,950,582 532 0. 0002 0 . 9998 96 .33

11-89


ACCOUNT 3 31.02 MAINS & ACCESSORIES - C.I. - 6, 8 & 10"







79 . 5 2,451 183 747 0 . 0003 0 . 9997 96 .31

80 . 5 2, 044 230 2, 729 0 . 0013 0 . 9987 96 .28

8 1 . 5 1, 490 203 753 0 . 0005 0 . 9995 96 . 15

82 . 5 1, 151 186 1, 127 0 . 0010 0 . 9990 96 . 10

83 . 5 1, 042 129 82 0 . 0001 0 . 9999 96 . 00

84 .5 820 465 2, 758 0. 0034 0. 9966 95 . 99

85 . 5 776 054 556 0 . 0007 0 . 9993 95 . 66

86 . 5 705 631 3, 354 0 . 0048 0 . 9952 95 .59

87 .5 628 661 287 0 . 0005 0 . 9995 95 . 13

88 .5 624 076 3, 716 0 . 0060 0 . 9940 95 . 08

89 . 5 503 863 128 0 . 0003 0 . 9997 94 .51

90 .5 519 597 2 ,498 0 . 0048 0 . 9952 94 .48

91 .5 516 914 340 0 . 0007 0 . 9993 94 . 03

92 .5 508 797 4 , 908 0 . 0096 0 . 9904 93 . 96

93 .5 521 826 478 0. 0009 0 . 9 9 9 1 93 . 06

94 . 5 522 814 170 0 . 0003 0 . 9997 92 . 98

95 .5 492 564 113 0 . 0002 0 . 9998 92 . 95

96 .5 456 878 129 0 . 0003 0 . 9997 92 . 93

97 .5 410 450 65 0 . 0002 0 . 9998 92 . 90

98 .5 359 727 60 0 . 0002 0 . 9998 92 . 88

99 . 5 329 710 149 0 . 0005 0 . 9995 92 . 86

100 .5 285 147 29 0 . 0001 0 . 9999 92 .81

101 . 5 274 377 141 0 . 0005 0 . 9995 92 . 80

102 . 5 266 992 45 0 . 0002 0 . 9998 92 . 75

103 . 5 266 229 574 0 . 0022 0 . 9978 92 .73 104 . 5 261 374 1, 602 0 . 0061 0 . 9939 92 . 53 105 .5 244 333 0 . 0000 1 . 0000 91 . 97

106 .5 231 537 .111 0 . 0005 0 . 9995 91 .97

107 .5 215 645 141 0 . 0007 0 . 9993 91 . 92

108 . 5 218 745 2 , 393 0 . 0109 0 . 9 8 9 1 91 . 86

109 . 5 214 049 2, 426 0 . 0113 0 . 9887 90 . 86

110 . 5 " 195 949 0 . oooo 1 . 0000 89 .83

111 . 5 171 020 795 0 . 0046 0 . 9954 89 .83

112 .5 160 300 0 . 0000 1 . 0000 89 .42

113 .5 154 655 0 . 0000 1 . 0000 89 .42

114 .5 142 752 0 . 0000 1 . 0000 89 .42

115 .5 134 298 0 . oooo 1. 0000 89 .42

116 .5 125 323 0 . oooo 1. 0000 89 .42

117 . 5 117 484 609 0 . 0052 0 . 9948 89 .42

118 .5 82 088 153 0. 0019 0 . 9981 88 . 96

11-90








119.5 61,930 0.0000 - 1 . oooo 88 .79 120 . 5 49,191 293 0.0060 0.9940 88 . 79 121. 5 46,435 0.0000 1. oooo 88 .26 122 . 5 17,461 0.0000 1.oooo 88 .26 123 . 5 13,146 0 . 0000 1.oooo 88 .26 124 . 5 12,746 0.0000 1.0000 88.26 125 . 5 12,746 0 . 0000 1.oooo 88 .26 126 .5 12,543 0. oooo 1.oooo 88 .26 127 . 5 11,711 0.0000 1.oooo 88.26 128 . 5 11,025 o.oooo • 1.oooo 88 .26

129 .5 1, 727 0.0000 1.oooo 88.26 130.5 88.26 131 .5 132 . 5 5, 297 0 . oooo 133 . 5 5, 297 0 . oooo 134 . 5 5, 297 0 . oooo 135.5 5, 297 0. ooo.o 136.5 5, 297 0.0000 ' 137.5 5, 297 0.0000 138 .5 5, 297 0.0000

139. 5 5, 297 0.oooo 140 . 5 5, 297 0.0000 141. 5 5, 297 0 . oooo 142 . 5 143 . 5 3, 539 0 . oooo 144 .5 3, 539 0.0000 145 . 5 3, 539 o .'oooo 146 . 5 3 , 539 0 . oooo 147.5 3, 539 0.0000 148 .5 3, 539 0.00 00

149. 5 3, 539 0.0000 150 . 5

11-91

CD M

!00

90

80

70

60

>

in 50

z LLI U tE UJ 40 tL

30

20

10

m m PENNSYL VAN Ifl, INC. ACCOUNT 331.03 MAINS 4 flCCESSOHIES - C.[. - 12" S OVER

ORIGINAL AND SMOOTH SURVIVOR CURVES ORIGINAL CURVE: X 1954-2004 EXPERIENCE: 1873-2004 PLACEMENTS

m m PENNSYL VAN Ifl, INC. ACCOUNT 331.03 MAINS 4 flCCESSOHIES - C.[. - 12" S OVER

ORIGINAL AND SMOOTH SURVIVOR CURVES ORIGINAL CURVE: X 1954-2004 EXPERIENCE: 1873-2004 PLACEMENTS

\

X ,IOWfl 1 IO-R3

\

\

15 30 45 60 75 90 105

RGE I N YEARS

120 135 150 165 180



• ORIGINAL LIFE TABLE




RETIREMENTS PCT SURV DURING AGE RETMT SURV BEGIN OF INTERVAL ' RATIO RATIO INTERVAL

0 . 0 163,788,992 0 . oooo 1 . oooo 100 . 00 0 . 5 154,183,108 205 0 . oooo • 1 . oooo 100 . 00 1 .5 147,520,190 2, 783 0 . oooo 1 . oooo 100 . 00 2 .5 139,958,472 3, 686 0 . oooo 1 . oooo 100 . 00 3 .5 126,068,770 15,.307 0 . 0001 0 . 9999 100 . 00 4 .5 111,276,891 44,230 0 . 0004 0 .9996 99 .99 5 .5 100,655,435 4, 2 94 0 . oooo 1 . oooo 99 . 95 6 . 5 81,650,750 45,517 0 . 0006 0 . 9994 99 . 95 7 . 5 77,025,750 16,850 0 . 0002 0 . 9998 99 .89 8 . 5 72,553,333 8, 803 0 . 0001 0 . 9999 99 . 87

9 . 5 66,022,561 0 . oooo 1 . oooo 99 . 86 10 . 5 60,214,127 21,528 0 . 0004 0 . 9996 99 .86 11 . 5 55,110,523 39,-692 0 . 0007 0 . 9993 99 .82 12 . 5 54,314,904 8,4"57 0 . 0002 0 . 9998 99 . 75 13 . 5 51,621,241 20,314 0 . 0004 0 . 9996 99 .73 14 . 5 48,829,277 341 0 . oooo 1 . 0000 99 .69 15 . 5 44,644,719 2, 514 0 . 0001 0 . 9999 99 . 69 16 . 5 41,391,271 168 0 '. oooo 1 . 0000 99 . 68 17 . 5 38,927,666 8, 794 0 .0002 0 . 9998 99 . 68 18 .5 37,442,697 1, 024 0 .0000 1 . oooo 99 . 66

19 . 5 34,199,379 330 0 . oooo 1 . oooo 99 .66 20 .5 36,649,025 7, 589 0 . 0002 • 0 . 9998 99 . 66 21 . 5 36,364,367 22,512 0 . 0006 0 . 9994 99 . 64 22 . 5 34,998,087 9, 094 0 . 0003 0 . 9997 99 .58 23 .5 34,577,306 13,335 0 . 0004 0 . 9996 99 . 55 24 .5 32,753,888 1,270 0 .0000 1 . 0000 99 . 51 25 . 5 30,941,760 11,633 0 . . 0004 0 . 9996 99 .51 26 . 5 29,740,825 240 0 . . 0000 1 . oooo 99 .47 27 . 5 29,496,852 48,841 0 . .0017 0 . 9983 99 .47 28 . 5 29,943,931 868 0 . . 0000 1 . oooo 99 .30

29 - 5 25,258,193 5, 711 0 . . 0002 0 . 9998 99 .30 30. . S 22,367,521 12,057 0 . . 0005 0 . 9995 99 . 28 31. .5 20,873,404 4, 498 0. . 0002 0 . 9998 99. .23 32 . .5 20,082,351 143 0. .0000 • 1 . oooo 99. .21 33 . .5 19,877,697 20,017 0. . 0010 0 . 9990 99 . .21 34 . . 5 19,224,466 418 0 . . oooo 1. . 0000 99 . . 11 35 . . 5 19,466,621 7, 612 0 . . 0004 0 . . 9996 99, . 11 36 . . 5 18,928,175 35,555 0 . . 0019 0 . . 9981 99 , . 07 37. . 5 17,788,907 18,280 0. .0010 0. . 9990 98 , .88 38 . .5 16,411,577 4, 939 0 . . 0003 0 . . 9997 98 . .78

11-93








39 .5 14,954,976 89 0 .0000 ' 1 . oooo 98 .75 40 .5 13,855,000 55,777 0 .0040 0 . 9960 98 . 75 41 . 5 13,128,943 6, 793 0 . 0005 0 . 9995 98 . 36 42 .5 12,203,081 177,438 0 . 0145 0 . 9855 98 .31 43 . 5 11,364,118 3 , 467 0 . 0003 0 . 9997 96 . 88 44 .5 11,251,376 2,334 0 .0002 0 . 9998 96 .85 45 .5 10,088,122 14,899 0 . 0015 0 . 9985 96 .83 46 .5 9,578,140 10,883 0 . 0011 0 . 9989 96 . 68 47 . 5 9,516,877 6 , 066 0 .0006 0 . . 9994 96 . 57 48 .5 9,408,688 4 , 349 0 .0005 ' 0 . . 9995 96 .51

49 . 5 9,042,325 3 , 716 0 . 0004 0 . 9996 96 .46 50 . 5 8,197,002 928 0 . 0001 0 . 9999 96 . 42 51 .5 6,371,136 3 , 589 0 . 0006 0 . 9994 96 .41 52 .5 5,924,702 2 ,298 0 . 0004 0 , . 9996 96 .35 53 .5 5,541,390 0 . 0000 1, . 0000 96 .31 54 .5 5,082,990 96 0 . 0000 1. . 0000 96 .31 55 .5 4,833,205 2 , 095 0 . 0004 . 0 , . 9996 96 .31 56 .5 4,179,810 2 , 053 0 . 0005 0 . . 9995 96 .27 57 .5 3,661,961 0 .0000 1. . 0000 96 .22 58 .5 3,642,461 2 , 837 0 . 0008 0 , . 9992 96 .22

59 .5 3,621,745 180 0 . 0000 1. .0000 96 . 14 60 . 5 3,683,983 3 , 691 0 . 0010 0 . . 9990 96 . 14 61 . 5 3,690,482 1, 067 0 . 0003 0 . . 9997 96 . 04 62 .5 3,573,586 1, 585 0 . 0004 0 . . 9996 96 . 01 63 . 5 3,544,275 13 , 377 0 .0038 - 0 . . 9962 95 . 97 64 . 5 3,407,965 15,360 0 . 0045 0 . . 9955 95 . 61 65 .5 3,439,568 11,824 0 . 0034 0 . . 9966 95 . 18 66 .5 3,485,008 13,935 0 . 0040 0 . . 9960 94 . 86 67 .5 3,479,277 21,143 0 . 0061 0 . . 9939 94 .48 68 .5 3,455,771 959 0 . 0003 0 . . 9997 93 . 90

69 .5 3,386,240 1, 5 5 1 0 . 0005 0 . . 9995 93 . 87 70 .5 3,359,545 776 0 . 0002 0 . . 9998 93 . 82 71 .5 3,300,155 63,688 0 .0193 • 0 . . 9807 93 . 80 72 .5 3,196,121 27 0 .0000 1. . 0000 91 .99 73 .5 3,087,177 11,321 0 . 0037 0 . . 9963 91 . 99 74 . .5 3,022,720 7,701 0 . 0025 0 . . 9975 91 . 65 75 . . 5 2,929,537 17 0 . 0000 1. oooo 91 . .42 76 . .5 2,850,463 0 . 0000 1. 0000 91 . .42 77 . . 5 2,765,961 54 0 . 0000 1 . 0000 9 1 . .42 78 . .5 2,207,847 0 . 0000 1 . 0000 9 1 . ,42

11-94


ACCOUNT 331.03 MAINS & ACCESSORIES - C I . - 12" & OVER





RETIREMENTS PCT SURV DURING AGE RETMT SURV BEGIN OF INTERVAL RATIO. RATIO INTERVAL

79 .5 1,930,514 5, 302 0 . 0027 0 . 9973 91 .42 80 . 5 1,723,833 16 0 . oooo 1 . oooo 91 . 17 81 . 5 1,547,378 96 0 . 0001 0 . 9999 91 . 17 82 . 5 1,538,050 901 0 . 0006 0 . 9994 91 . 16 83 .5 1,535,525 0 . oooo 1 . oooo 91 . 11 84 . 5 1,491,719 0 . oooo 1 . oooo 91 . 11 85 . 5 1,491,132 0. oooo 1 . oooo 91 . 11 86 . 5 1,324,122 3,376 0. 0025 • 0 . 9975 91 . 11 87 . 5 1,307,079 29 0 . oooo 1 . 0000 90 . 88 88 .5 1,287,054 4,219 0 . 0033 0 . 9967 90 . 88

89 .5 1,282,835 0 . oooo 1 . OOOO 90 .58 90 . 5 1,274,810 0. oooo 1 . 0000 90 . 58 91 .5 1,266,020 0. oooo 1 . 0000 90 . 58 92 . 5 1,252,111 17 0 . oooo 1 . oooo 90 .58 93 .5 1,247,990 120 0 . 0001 0 . 9999 90 . 58 94 .5 1,237,001 0. oooo • 1 . oooo 90 .57 95 . 5 902,367 0 . oooo 1 . 0000 90 . 57 96 .5 825,978 0 . oooo 1 . 0000 90 . 57 97 .5 762,054 53 0 . 0001 0 . 9999 90 . 57 98 . 5 702,823 25 0. oooo 1 . oooo 90 .56

99 .5 544,300 7 0 . oooo 1 . oooo 90 . 56 100 .5 528,396 .0 . oooo 1 .0000 90 . 56 101 .5 528,396 0 . oooo 1 . oooo 90 . 56 102 .5 520,806 0 . oooo ' 1 . oooo 90 . 56 103 .5 536,715 0. oooo 1 . oooo 90 . 56 104 .5 473,744 23 0. oooo 1 . oooo 90 . 56 105 .5 261,964 0 . oooo 1 . oooo 90 . 56 106 .5 255,106 0. oooo 1 . oooo 90 . 56 107 .5 249,873 0 . oooo 1 . oooo 90 . 56 108 . 5 246,427 0. oooo 1 . oooo 90 . 56

109 .5 242,133 11,550 0. 0477 . 0 . 9523 90 .56 110 .5 223,169 0 . oooo 1 . oooo 86 .24 111 .5 216,941 0 . oooo 1. . oooo 86 .24 112 .5 198,586 0. oooo 1. . oooo 86 .24 113 . 5 195,643 0. oooo 1 .0000 86 .24 114 . 5 194,162 0 . oooo 1 . oooo 86 .24 115 . 5 194,162 0. oooo 1 . oooo 86 .24 116 . 5 194,162 0 . oooo 1 .0000 86 . 24 117 . 5 147,539 0. oooo 1 . oooo 86 .24 118 . 5 80,173 0 . 0000 - 1, . oooo 86. .24

11-95








119 .5 80,173 0 . 0000 1. . oooo 86 . 24 120 .5 47,655 0 .oooo • 1. . oooo 86 .24 121.5 47,618 0 . 0000 1. . oooo 86 .24 122 .5 10,758 0 . oooo 1. . oooo 86 .24 123 .5 10,758 0 . oooo 1. . oooo 86 .24 124 .5 10,758 0 . oooo 1. .0000 86.24 125 .5 10,758 0 . oooo 1. . oooo 86 .24 126 .5 10,758 0 . oooo 1. . oooo 86 .24 127 .5 10,122 0 . oooo 1. . oooo 86 .24 128 . 5 10,122 0 . oooo 1. . oooo 86 . 24

129 . 5 10,122 0 . oooo 1. . oooo 86 .24 130 .5 6, 455 0 . oooo 1, . oooo 86 .24 131.5 86 .24

11-96

CD

100

90

80

70

§ 60

> CC

in 50 i -z LL) L) CC LLI 40

30

20

10

'"<><XXXXXJC

xxxxxxxxxx xxxxxxxxxx Rxxxj^x^xx KXXXXXXXXX xx RQUR PENNSTLVfiNIfl, INC. RCCOUNT 331.04 MR INS S ACCESSORIES - STEEL

ORIGINAL AND SMOOTH SURVIVOR CURVES ORIGINAL CURVE: X 1958-2004 EXPERIENCE; 1925-2004 PLACEMENTS

RQUR PENNSTLVfiNIfl, INC. RCCOUNT 331.04 MR INS S ACCESSORIES - STEEL

ORIGINAL AND SMOOTH SURVIVOR CURVES ORIGINAL CURVE: X 1958-2004 EXPERIENCE; 1925-2004 PLACEMENTS

\ \

IONR 70-F

\

\

120 RGE IN TERRS


ACCOUNT 331.04 MAINS & ACCESSORIES - STEEL

ORIGINAL LIFE TABLE





0 .0 2 659,075 0 . oooo 1 . oooo 100 00

0 .5 2 337,755 0 . oooo 1 . oooo 100 00

1 .5 2 421,212 0 . oooo 1 . oooo 100 00

2 . 5 2 834,151 16,138 0 . 0057 0 . 9943 100 00 3 . 5 2 902,578 407 0 . 0001 0 . 9999 99 43

4 .5 5 584,433 0 . oooo 1 oooo 99 42

5 .5 5 584,804 0 . oooo 1 oooo 99 42

6 .5 5 584,804 0 . oooo 1 oooo 99 42

7 .5 5 585,152 5, 936 0 . 0011 0 9989 99 42

8 .5 5 619,813 201,427 0 . 0358 0 9642 99 3 1

9 . 5 5 432 , 6 0 1 2 , 577 0 . 0005 0 9995 95 75

10 .5 5 852,361 0 . oooo 1 oooo 95 70

11 . 5 5 833,108 0 . oooo 1 oooo 95 70

12 .5 5 600,144 0. oooo 1. oooo 95 70

13 .5 5 599,722 5,'770 0 . 0010 0 . 9990 95 70

14 . 5 5 801,597 4 , 107 0 . 0007 0 . 9993 95 60

15 .5 5 797,490 0 . oooo 1. oooo 95 53

16 .5 5 797,562 0 . oooo 1 . oooo 95 53

17 .5 5 797,562 0 . oooo 1 . oooo 95 53

18 .5 5 789,935 0 . oooo 1 . oooo 95 53

19 .5 5 667,888 723 0 . 0001 0 9999 95 53

20 .5 5 662,751 0 . oooo 1 oooo 95 52

2 1 . 5 5 502,233 169 0 . oooo 1 oooo 95 52

22 . 5 5 502,064 0 . oooo 1 oooo 95 52

23 .5 5 462,077 563 0 . 0001 0 9999 95 52 24 .5 5 412,133 0 . oooo 1 0000 95 51

25 .5 5 358,818 0 . oooo 1 0000 95 5 1

26 .5 5 358,445 3, 032 0 . 00 0 6 0 9994 95 51

27 .5 5 352,536 10,105 0 . 0019 0 9981 95 45

28 . 5 5 338,218 0 . oooo 1 oooo 95 27

29 .5 5 287,669 0 . oooo 1 oooo 95 27

30 .5 5 277,863 0 . oooo 1 oooo 95 27

3 1 .5 5 603,921 0 . oooo 1 oooo 95 27

32 .5 5 579,290 0 . oooo 1 oooo 95 27

33 .5 5 558,866 0 . oooo 1 oooo 95 27

34 .5 . 5 555,383 0 . oooo 1 oooo 95 27

35 .5 4 522,507 0 . oooo 1 oooo 95 27

36 . 5 4 484,858 21,228 0 . 0047 0 9953 95 27

37 .5 4 458,917 0 . oooo 1 . oooo 94 82

38 .5 4 447,339 0 . oooo 1 . oooo 94 82

11-98


ACCOUNT 331.04 MAINS & ACCESSORIES - STEEL






39 .5 4,391,246 21 0 . . oooo 1 . oooo 94 . 82 40 . 5 4,387,384 0 . . 0000' 1 . oooo 94 . 82 41 . 5 4, 320., 092 0 . . oooo 1 . oooo 94 .82 42 .5 4,301,377 0 . . oooo 1 . oooo 94 . 82 43 .5 4,250,862 0 . .0000 1 . oooo 94 .82 44 . 5 4, 250,751 0 , . oooo 1. . oooo 94 . 82 45 . . 5 4,250,641 73 0 . . oooo 1. . oooo 94 . 82 46 . , 5 4, 248,921 0 . . oooo 1. . oooo 94 . 82 47 . . 5 4, 244,356 0 . . oooo 1. . oooo 94 .82 48 . .5 4,159,781 0 . . oooo 1. . oooo 94 . 82

49 . .5 3,746,842 0 . . oooo 1. .0000 94 . 82 50 . . 5 3,654,128 0 . . oooo 1. .0000 94 . 82 51 . .5 999,391 0 . . oooo 1. . oooo 94 . 82 52 . , 5 999,020 0 . . oooo 1. . oooo 94 . 82 53 . .5 999,020 0 . . oooo 1. . oooo 94 . 82 54 . ,5 998,671 0 . . oooo 1. . oooo 94 . 82 55 . .5 959,740 0 . . oooo 1. . oooo 94 .82 56 . .5 953,964 8 0 . oooo. 1. . oooo 94 .82 57. .5 535,734 0 . oooo 1. oooo 94 . 82 58 . .5 535,734 117 0. 0002 0 . 9998 94 .82

59. 5 535,616 0 . oooo 1. oooo 94 .80 60 . 5 535,616 0 . oooo 1. oooo 94 . .80 61. 5 331,451 0. oooo 1. oooo 94 . . 80 62 . 5 331,451 83 0 . 0003 0 . 9997 94 . . 80 63 . 5 331,296 162 0 . 0005 0 . 9995 94 . . 77 64 . 5 331,134 74 0 . 0002- 0 . 9998 94 . . 72 65 . 5 331,060 353 0 . 0011 0 . 9989 94 . . 70 66 . 5 330,707 305 0 . 0009 0 . 9991 94 , . 60 67 . 5 330,402 0 . oooo 1. oooo 94 , . 51 68 . 5 330,402 0 . oooo 1. oooo 94 . .51

69. 5 330,402 0 . oooo 1. oooo 94. . 51 70 . 5 330,402 0 . oooo 1. oooo 94 . .51 71 . 5 330,372 3,496 0 . 0106 0 . 9894 94 . .51 72 . 5 326,876 0 . oooo 1. 0000 93 . .51 73 . 5 326,876 0 . oooo 1. 0000 93 . .51 74 . 5 326,876 0 . oooo 1. oooo 93 . . 51 75 . 5 326,876 0 . oooo 1. oooo 93 . . 51 76 . 5 326,806 0 . oooo 1. oooo 93 . . 51 77 . 5 326,800 0 . oooo 1. oooo 93 . . 51 78 . 5 49 0 . oooo 1. oooo 93 . .51 79. 5 93 . .51

11-99

too

90

80

70

§ 60

> CC

in 50

LJ u cc LJ MO CL

30

20

10

RQUF) PENNSYLVANIR, INC. RCCOUNT 331.05 MRINS 4 ACCESSORIES - LOCK JOINT

ORIGINAL RND SMOOTH SURVIVOR CURVES ORIGINRL CURVE: X 1971-2001 EXPERIENCE: 1918-1997 PLACEMENTS !

RQUF) PENNSYLVANIR, INC. RCCOUNT 331.05 MRINS 4 ACCESSORIES - LOCK JOINT

ORIGINAL RND SMOOTH SURVIVOR CURVES ORIGINRL CURVE: X 1971-2001 EXPERIENCE: 1918-1997 PLACEMENTS

IOWR ]

>

\

15 30 45 60 75 90 105

RGE I N T E R R S

120 135 150 165 180


ACCOUNT 331.05 MAINS Sc ACCESSORIES - LOCK JOINT

ORIGINAL LIFE TABLE






0 . 0 932,362 0 . 0000 1 . oooo 100.00 0 . 5 932,362 0.0000 1 . oooo 100 . 00 1 . 5 932,362 0 . oooo 1 . oooo 100.00 2.5 932,362 880 0 . 0009 0 . 9991 100.00 3.5 964,309 0.oooo 1. . oooo 99 . 91 4 . 5 964,309 0.oooo 1. . oooo 99 . 91 5.5 973,287 0 . oooo 1. . oooo 99 . 91 6.5 973,337 0 .0000 1. . oooo 99 . 91 7 . 5 973,337 0 . oooo 1. . oooo 99 . 91 8.5 973,337 0 . oooo 1. . oooo 99 . 91

9 . 5 1,001,236 0 . oooo 1. . oooo 99 . 91 10 . 5 1,678,036 0.oooo 1. . oooo 99 . 91 11 . 5 1,915,766 0 . oooo. 1. . oooo 99 . 91 12 . 5 3,606,222 0.oooo 1. . oooo ' 99.91 13 . 5 4,494,447 0 .0000 1. . oooo 99 . 91 14 . 5 5,110,718 0 .0000 1. . oooo 99 . 91 15 . 5 5,398,992 900 0 .0002 0 . . 9998 99 . 91 16.5 5,881,754 0 . oooo 1. .0000 99 . 89 17.5 5,881,754 0.oooo 1. oooo 99 . 89 18 .5 5,881,754 0 . oooo 1. oooo 99. 89

19.5 5,844,998 0 . oooo- 1. oooo 99 . 89 20 . 5 5,845,161 0 . oooo 1. oooo 99 . 89 21.5 5,716,814 0.oooo 1. oooo 99.89 22 . 5 5,741,024 0.oooo 1. oooo 99 . 89 23 .5 5,668,179 0 . oooo 1. oooo 99 . 89 24 . 5 5,668,179 8,389 0.0015 0 . 9985 99 .89 25.5 5,659,790 8, 223 0.0015 0. 9985 99. 74 26 . 5 5,651,567 0.oooo 1. oooo 99 .59 27 . 5 5,358,486 0 . oooo 1. oooo 99 .59 28.5 5,358,486 o.oooo- 1. oooo 99 . 59

29.5 5,358,486 0 . oooo 1. oooo 99 .59 30.5 5,358,486 0 . oooo 1. oooo 99 .59 31.5 5,037,173 0 . oooo 1. oooo 99.59 32.5 5,037,173 0 . oooo 1. oooo 99 .59 33 .5 5,037,173 0 . oooo 1. oooo 99. 59 34.5 5,037,173 0 . oooo 1. oooo 99.59 35.5 5,037,173 50 0.0000 1. oooo 99.59 36.5 5,037,123 o. oooo' 1. oooo 99 . 59 37.5 5,004,295 0.0000 1. oooo 99.59 38 . 5 5,004,295 0.oooo 1. oooo 99.59

11-101


ACCOUNT 331.05 MAINS & ACCESSORIES - LOCK JOINT





RETIREMENTS PCT SURV DURING AGE RETMT SURV BEGIN OF INTERVAL RATIO - RATIO INTERVAL

39 . 5 4,995,360 0 . oooo 1. oooo 99 . 59 40 .5 4,995,360 0 .0000 1. oooo 99 . 59 41 .5 4,995,360 0 . oooo 1 . oooo 99 . 59 42 . 5 4,995,360 0 . oooo 1 . oooo 99 . 59 43 . 5 4,967,461 0 . oooo 1.oooo 99 . 59 44 .5 4,345,307 0 .0000 1.0000 99.59 45 .5 4,108,702 0 . oooo 1 . oooo 99.59 46 . 5 2,426,469 0 .oooo • 1.oooo 99.59 47 . 5 1,545,507 0 . oooo 1.oooo 99 . 59 48 . 5 929,236 0 . oooo 1.oooo 99 . 59

49 .5 562,847 0 . oooo 1. oooo 99 . 59 50 . 5 79,184 0 . oooo 1.0000 99 . 59 51 . 5 79,184 0 . oooo 1.oooo 99 . 59 52 . 5 79,196 0 . oooo 1. oooo 99 . 59 53 .5 79,196 0 . oooo 1. oooo 99 . 59 54 .5 79,033 0 . oooo 1. oooo 99.59 55 . 5 78,909 0 . oooo 1.oooo 99 . 59 56 .5 54,699 0 . oooo 1.oooo 99 . 59 57 .5 54,699 0 . oooo 1 . oooo 99 . 59 58 . 5 54,699 0 . oooo 1 . oooo 99 .59

59 . 5 54,699 0 . oooo 1. oooo 99 . 59 60 . 5 54,699 0 . oooo 1.oooo 99 . 59 61 . 5 54,699 0 . oooo 1.oooo 99 .59 62 . 5 54,699 0 . oooo " 1.oooo 99 .59 63 . 5 54,699 0 . oooo 1.oooo 99 . 59 64 .5 54,699 0 . oooo 1.oooo 99.59 65 . 5 54,699 0 .0000 1. oooo 99.59 66 . 5 54,699 0 . oooo 1.oooo 99 . 59 67 .5 54,699 0 . oooo 1.oooo 99 . 59 68 . 5 54,699 42 0 . 0008 0.9992 99. 59

69 .5 54,656 0 . oooo . 1 . oooo 99 . 51 70 .5 54,656 0 . oooo 1.oooo 99 . 51 71. .5 54,656 0 . . oooo 1.oooo 99 . 51 72 . . 5 54,656 0 . . oooo 1.oooo 99 . 51 73 . . 5 54,656 0 . .0000 1 . oooo 99 . 51 74 . . 5 54,656 0 . . oooo 1.oooo 99.51 75 . . 5 54,656 0 . . oooo 1. oooo 99 . 51 76 . . 5 54,656 0 . . oooo 1.oooo 99 .51 77 . . 5 54,656 0 . . oooo 1.oooo 99 . 51 78 . . 5 11 0 . , oooo • 1.0000 99 . 51

11-102


ACCOUNT 331.05 MAINS & ACCESSORIES - LOCK JOINT



AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL

79.5 .11 0.0000 1.0000 99.51 80.5 11 0.0000" 1.0000 99.51 8 1 . 5 11 1 1 1 . 0 0 0 0 0 . 0 0 0 0 9 9 . 5 1 8 2 . 5 0 . 0 0

11-103

100

90

80

70

xxxxxxxxxx ^XXXXXX* KXXX

ROUfl PENNSTLVflNIH, INC. RCCOUNT 331.06 MAINS 4 ACCESSORIES - VALVES

ORIGINRL ANO SMOOTH SURVIVOR CURVES ORIGINRL CURVE: X 1954-2001! EXPERIENCE; 1873-2004 PLACEMENTS

ROUfl PENNSTLVflNIH, INC. RCCOUNT 331.06 MAINS 4 ACCESSORIES - VALVES

ORIGINRL ANO SMOOTH SURVIVOR CURVES ORIGINRL CURVE: X 1954-2001! EXPERIENCE; 1873-2004 PLACEMENTS

OWR 70-R

\

\

\

\

60

> tc (n 50

H UJ U o: UJ 40

30

20

10

10 20 30 40 50 60 70

RGE IN TERRS

80 90 100 110 120

AQUA PENNSYLVANIA, INC. .

ACCOUNT 331.06 MAINS Sc ACCESSORIES - VALVES

ORIGINAL LIFE TABLE





RETIREMENTS PCT SURV DURING AGE RETMT- SURV BEGIN OF INTERVAL RATIO RATIO INTERVAL

0 . 0 17 769 896 0 . oooo 1 . oooo 100 . 00 0 . 5 16 970 111 43,746 0 . 0026 0 . 9974 100 . 00 1 . 5 16 820 613 39,013 0 . 0023 0 . 9977 99 . 74 2 . 5 15 707 660 26,242 0 . 0017 0 . 9983 99 . 51 3 . 5 15 208 449 16,970 0 . 0011 0 . 9989 99 . 34 4 . 5 14 456 186 12,415 0 . 0009 0 . 9991 99 .23 5 . 5 13 672 144 12,209 0 . 0009- 0 . 9991 99 . 14 6 .5 13 119 520 8, 756 0 . 0007 0. 9993 99 . 05 7 . 5 12 258 781 20,767 0. 0017 0 . 9983 98 . 98 8 . 5 11 602 137 5 , 484 0 . 0005 0 . 9995 98 . 81

9 .5 10 820 119 14,312 0. 0013 0 . 9987 98 . 76 10 . 5 9 965 918 8, 636 0. 0009 0 . 9991 98 . 63 11 .5 9 443 386 18,396 0. 0019 0 . 9981 98 . 54 12 . 5 9 193 886 2,445 0. 0003 0 . 9997 98 . 35 13 .5 8 754 342 6, 258 0 . 0007 ' 0 . 9993 98 . 32 14 .5 8 194 838 8, 008 0. 0010 0 . 9990 98 .25 15 .5 7 780 616 6, 904 0. 0009 0 . 9991 98 . 15 16 .5 7 358 181 15,627 0. 0021 0 . 9979 98 . 06 17 .5 6 950 940 7, 373 0. 0011 0 . 9989 97 . 85 18 .5 6 589 186 8, 362 0. 0013 0 . 9987 97 . 74

19 .5 6 140 554 12,438 0. 0020 0 . 9980 97 .61 20 .5 5 792 150 8, 287 0. 0014 . 0 . 9986 97 .41 21 . 5 5 511 096 4 , 414 0. 0008 0 . 9992 97 .27 22 .5 5 310 894 5, 384 0. 0010 0 . 9990 97 . 19 23 . 5 5 178 746 7, 053 0. 0014 0 . 9986 97 . 09 24 .5 4 990 752 8', 941 0. 0018 0 . 9982 96 . 95 25 . 5 4 720 987 7, 808 0. 0017 0 . 9983 96 . 78 26 .5 _ 4 414 844 2, 065 0 . 0005 0 . 9995 96 .62 27 . 5 4 318 860 4, 298 0. 0010 0. 9990 96 . 57 28 . 5 4 349 263 981 0. 0002 0 . 9998" 96 .47

29 .5 4 265 075 710 0. 0002 0 . 9998 96 .45 30 . 5 4 162 829 948 0 . 0002 0 . 9998 96 .43 31 . 5 4 044 314 4,411 0. 0011 0. 9989 96 .41 32 .5 3 852 883 851 0 . 0002 0 . 9998 96 .30 33 . 5 3 728 463 7, 723 0 . 0021 0. 9979 96 .28 34 . 5 3 642 692 2 , 038 0 . 0006 0 . 9994 96 . 08 35 . 5 3 513 627 4, 351 0 . 0012 0 . 9988 96 . 02 36 .5 3 360 945 1, 198 0 . 0004 0 . 9996 95 . 90 37 .5 3 213 256 2, 744 0. 0009- 0. 9991 95 . 86 38 .5 3 035 247 1,404 0. 00 05 0. 9995 95 . 77

11-105


ACCOUNT 331.06 MAINS & ACCESSORIES - VALVES






39 .5 2,845,388 3 , 909 0 . . 0014 0 . . 9986 95 . 72 40 . 5 2,718,943 1, 997 0 . 0007 0 . . 9993 95 . 59 41 .5 2,550,282 662 0 . . 0003 0 . . 9997 95 .52 42 . 5 2,365,072 6,389 0 . . 0027 0 . , 9973 95 .49 43 . 5 2,242,076 1, 371 0 . . 0006 0 . . 9994 95 .23 44 .5 2,090,987 1, 939 0. 0009 0. . 9991 95 .17 45 .5 1,914,119 5, 316 0 . . 0028 0 . . 9972 95 . 08 46 .5 1,783,076 3, 019 0 . 0017 0 . . 9983 94 .81 47 . 5 1,676,746 2,353 0 . 0014 0 . . 9986 94 . 65 48 . 5 1,"557, 275 3, 206 0 . 0021 0 . . 9979 94 . 52

49 . 5 1,456,451 3., 036 0 . 0021 0 . . 9979 94 .32 50 .5 1, 326,049 1, 388 0 . 0010 0 . . 9990 94 . 12 51 .5 1,151,167 573 0 . 0005 0 . . 9995 94 . 03 52 .5 1,062,289 1, 236 0 . 0012 0 . .9988 . 93 . 98 53 .5 940,267 730 0 . 0008 0 . . 9992 93 . 87 54 .5 820,835 918 0 . 0011 0. . 9989 93 . 79 55 .5 748,872 324 0 . 0004 0 . 9996 93 . 69 56 . 5 680,987 994 0 . 0015 0 . 9985 93 . 65 57 . 5 601,804 500 0 . 0008 0 . 9992 93 . 51 58 . 5 591,191 780 0 . 0013 0 . 9987 93 . 44

59 .5 585,977 1,379 0 . 0024 0 . 9976 93 . 32 60 .5 580,789' 697 0 . 0012 0 . 9988 93 . 10 61 .5 564,899 694 0 . 0012 0 . 9988 92 . 99 62 .5 555,144 450 0 . 0008 0 . 9992 92 . 88 63 .5 541,674 1, 220 0 . 0023 0 . 9977 92 . 81 64 .5 523,050 437 0 . 0008 0 . 9992 92 . 60 65 .5 503 , 443 795 0 . 0016 0 . 9984 92 . 53 66 .5 492,058 1, 623 0 . 0033 0 . 9967 92 .38 67 . 5 478,103 1, 071 0 . 0022 0 . 9978 92 . 08 68 .5 467,547 1, 220 0 . 0026 0 . 9974 91. . 88

69 .5 458,875 873 0 . 0019 0 . 9981 91. . 64 70 .5 454,126 1, 2 9 1 0 . 0028. 0 . 9972 91. .47 71 .5 446,069 2, 656 0. 0060 0 . 9940 91 . .21 72 .5 438,387 3, 124 0 . 0071 0 . 9929 90 . . 66 73 .5 409,231 1, 004 0 . 0025 0 . 9975 90 . . 02 74 .5 390,513 ' 370 0 . 0009 0 . 9991 89 . . 79 75 . 5 371,042 602 0 . 0016 0 . 9984 89 . . 71 76 .5 349,395 554 0 . 0016 0 . 9984 89. . 57 77 .5 321,593 565 0 . 0018 0 . 9982 89. .43 78 .5 250,871 538 0 . 0021 0 . 9979 89. .27

11-106








79 .5 204 664 283 0. 0014 0 . 9986 89 . 08 80 . 5 177 608 692 0. 0039 0 . 9961 88 . 96 81 . 5 153 959 744 0. 0048- 0 . 9952 88 . 61 82 . 5 139 104 274 0 . 0020 0 . 9980 88 . 18 83 . 5 129 852 407 0. 0031 0 . 9969 88 . 00 84 . 5 122 286 365 0 . 0030 0 . 9970 87 . 73 85 . 5 118 764 495 0 . 0042 0 . 9958 87 .47 86 . 5 109 287 212 0 . 0019 0 . 9981 87 . 10 87 . 5 106 310 223 0 . 0021 0 . 9979 86 . 93 88 . 5 102 994 446 0 . 0043 0 . 9957 86 . 75

89 . 5 100 298 242 0 . 0024' 0 . 9976 86 .38 90 .5 99 689 101 0. 0010 0 .9990 86 . 17 91 .5 99 291 297 0 . 0030 0 . 9970 86 . 08 92 . 5 97 329 • 378 0. 0039 0 . 9961 85 .82 93 . 5 94 943 409 0 . 0043 0 . 9957 85 .49 94 . 5 91 108 337 0. 0037 0 . 9963 85 . 12 95 .5 82 715 256 0. 0031 0 . 9969 84 . 81 96 .5 77 091 87 0 . 0011 0 . 9989 84 . 55 97 . 5 70 441 78 0 . 0011. 0 .9989 84 .46 98 . 5 61 416 80 0. 0013 0 . 9987 84 .37

99 .5 53 970 102 0. 0019 0 . 9981 84 .26 100 . 5 45 816 15 0 . 0003 0 . 9997 84 . 10 101 . 5 43 206 59 0 . 0014 0 . 9986 84 . 07 102 .5 41 725 105 0. 0025 0 . 9975 83 . 95 103 .5 41 085 81 0 . 0020 0 . 9980 83 . 74 104 . 5 36 345 115 0 . 0032 0 .9968 83 . 57 105 .5 31 236 19 0'. 0006. 0 . 9994 83 .30 106 .5 28 762 21 0. 0007 0 .9993 83 .25 107 .5 25 109 44 0. 0018 0 . 9982 83 . 19 108 . 5 21 904 198 0. 0090 0 .9910 83 . 04

109 . 5 19 966 247 0. 0124 0 .9876 82 .29 110 .5 17 230 147 0. 0085 0 . 9915 81 .27 111 .5 15, 243 97 0. 0064 0 . 9936 80 .58 112 . 5 13, 687 50 0. 0037 0 .9963 80 . 0 6 113 .5 12 , 992 162 0. 0125- 0 . 9875 79 .76 114 . 5 12 , 162 0 . 0000 1 .0000 78 .76 115 . 5 T l , 544 0 . 0000 1 . 0000 78 . 76 116 . 5 10, 705 0 . 0000 1 . 0000 78 . 76 117 .5 8, 984 0 . 0000 1 .0000 78 . 76 118 .5 ' 6, 314 0. 0000 1 . 0000 78 . 76

11-107








119. .5 3, 712 0.oooo 1.oooo 78 . 76 12 0 . . 5 1, 548 0 . oooo 1.oooo 78 . 76 121. . 5 1, 478 0 . oooo 1. oooo 78 . 76 122 .5 920 0 . oooo 1.oooo 78.76 123 . 5 703 o. oooo- 1.oooo 78 . 76 124. ,5 661 0.0000 1.0000 78.76 125. .5 591 0 . oooo 1.oooo 78 . 76 126 . .5 591 0.oooo 1.oooo 78 . 76 127 . , 5 591 0 . oooo 1.oooo 78 . 76 12 8. .5 546 0 . oooo 1.oooo 78 . 76

129 . . 5 409 0 . oooo 1 . oooo 78 . 76 130. 5 124 0 . oooo 1 . oooo 78 .76 131. . 5 78 . 76

11-108

IOO

90

80

70

60

O CO

> cc in 50 I— 2 LJ u CE LU 40 CL

30

20

X X x x x x x x ^ O Q O < X X

RQUR PENNSTLVfiNIfl, INC. ACCOUNT 331.07 MAINS 4 ACCESSORIES - SPECIAL CONSTRUCTION

ORIGINAL RND SMOOTH SURVIVOR CURVES ORIGINRL CURVE: X 1954-2004 EXPERIENCE; 1886-2004 PLACEMENTS

XXX N^XJOOtXxx

RQUR PENNSTLVfiNIfl, INC. ACCOUNT 331.07 MAINS 4 ACCESSORIES - SPECIAL CONSTRUCTION

ORIGINAL RND SMOOTH SURVIVOR CURVES ORIGINRL CURVE: X 1954-2004 EXPERIENCE; 1886-2004 PLACEMENTS

\

\

IOWA 60-1 ̂3

\

\ • \

\

\

20 30 40 50 60 70

RGE IN TERRS

80 90 100 110 120


ACCOUNT 3 31.07 MAINS & ACCESSORIES - SPECIAL CONSTRUCTION

ORIGINAL LIFE TABLE



RETIREMENTS PCT SURV DURING AGE RETMT SURV BEGIN OF INTERVAL RATIO RATI0 INTERVAL

0 .0 20,080,653 0 .oooo. 1 . oooo 100 .00 0 . 5 19,027,499 1 8 1 0 . oooo 1 . oooo 100 .00 1 .5 18,258,945 330 0 . oooo 1 . oooo 100 .00 2 .5 10,502,684 3, 065 0 . 0003 0 . 9997 100 .00 3 . 5 10,264,252 7/2 74 0 . 0007 0 . 9993 99 . 97 4 .5 8,630,883 6,824 0 . 0008 0 .9992 99 .90 5 .5 8,705,949 2, 822 0 . 0003 0 . 9997 99 .82 6 .5 9,675,902 12,799 0 . 0013 0 . 9987 99 .79 7 .5 9,664,524 15,765 0 . 0016 0 . . 9984 99 . 66 8 . 5 9,081,325 729 0 . 0001- 0 . . 9999 99 .50

9 . 5 9,240,531 3 , 679 0 . 0004 0 . . 9996 99 .49 10 .5 8,724,352 2 4 , 7 1 1 0 . 0028 0 . . 9972 99 .45 11 .5 8,225,626 8, 413 0 . 0010 0 . . 9990 99 . 17 12 .5 7,581,487 5, 096 0 . 0007 0 . . 9993 99 . 07 13 .5 6,770,041 6, 843 0 . 0010 0 . . 9990 99 . 00 14 .5 4,125,860 1, 633 0 .0004 0 . . 9996 98 . 90 15 .5 3,695,887 588 0 . 0002 0 , . 9998 98 .86 16 .5 2,741,993 8, 937 0 . 0033 - 0 . . 9967 98 . 84 17 .5 2,736,619 0 . 0000 1. . 0000 98 .51 18 .5 2,737,269 5, 982 0 . 0022 0 . . 9978 98 . 51

19 . 5 2,500,348 3 , 856 0 . 0015 0 . . 9985 98 .29 20 . 5 2,493,748 22,273 0 . 0089 0 . . 9911 98 . 14 21 . 5 2,480,809 69,548 0 . 0280 0 . . 9720 97 .27 22 .5 2,329,315 1, 906 0 . 0008 0 . . 9992 94 . 55 23 .5 2,276,249 727 0 . 0003 0 . . 9997 94 .47 24 . 5 2,276,262 14,872 0 .0065' 0 . .9935 94 .44 25 .5 2,262,168 1, 765 0 . 0008 0 . . 9992 93 . 83 26 .5 2,261,615 1,208 0 . 0005 0 . , 9995 93 . 75 27 .5 2,243,950 7 1 0 . 0000 1. . 0000 93 . 70 28 .5 2,205,604 825 0 . 0004 0 . . 9996 93 . 70

29 .5 1,906,526 2, 092 0 . 0011 0 . . 9989 93 .66 30 .5 1,838,218 10,093 0 . 0055 0 . . 9945 93 . 56 31 .5 1,770,290 1, 533 0 . 0009 0 . . 9991 93 .05 32 .5 1,587,837 16,129 0 . 0102 0 . , 9898 92 . 97 33 .5 1,489,148 320 0 . 0002 0 . . 9998 92 . 02 34 .5 1,382,455 958 0 . 0007 0 . . 9993 92 . 00 35 . 5 1,229,134 0 . 0000 1. . 0000 9 1 . 94 36 . 5 1,090,651 0 . 0000 1. 0000 91 . 94 37 . 5 884,370 911 0 . . 0010 0 . 9990 91 . . 94 38 .5 719,303 24,683 0 . . 0343 0 . 9657 91 . . 85

11-110


ACCOUNT 331.07 MAINS & ACCESSORIES - SPECIAL CONSTRUCTION






39.5 640,512 320 0 . 0005 0.9995 88 .70 40 . 5 580,858 138 0 . 0002 0.9998 88 .66 41 . 5 533,166 0.0000 1. oooo 88 . 64 42.5 501,361 9, 730 0 . 0194' 0.9806 88 .64 43 . 5 481,712 0 . 0000 1. 0000 86 .92 44 . 5 477,942 125 0.0003 0.9997 86 . 92 45.5 427,250 0.0000 1 . 0000 86 .89 46 . 5 390,816 0.0000 1 . 0000 86 .89 47 . 5 368,036 750 0 . 0020 0 . 9980 86 .89 48.5 288,506 830 0.0029 0.9971 86. . 72

49 . 5 279,881 1, 158 0 . 0041 0 .9959 86 . .47 50.5 191,870 0 . oooo' 1. 0000 86 . .12 51.5 179,999 0 . 0000 1. 0000 86 , . 12 52 .5 174,594 5, 501 0 . 0315 0 . 9685 86 . . 12 53 . 5 144,022 0 . 0000 1. 0000 83 . .41 54.5 106,802 0 . 0000 1. 0000 83 . .41 55.5 103,395 0.oooo 1. 0000 83 . ,41 56.5 84,029 0 . oooo .1. 0000 83 . .41 57.5 62,667 880 0 . 0140 0.9860 83 . ,41 58.5 60,325 0 . oooo. 1. 0000 82. .24

59.5 60,253 386 0.0064 0.9936 82 . .24 60 . 5 59,414 966 0.0163 0 . 9837 81 . ,71 61.5 57,072 0.0000 1. 0000 80 . .38 62.5 54,833 532 0.0097 0 .9903 80 . .38 63.5 54,071 0 . 0000 1. 0000 79 . .60 64 . 5 53,379 1, 584 0.0297 0 . 9703 79 . .60 65.5 51,795 3,279 0 . 0633 0 . 9367 77 . .24 66.5 48,516 228 0 . 0047. 0.9953 72 . 35 67 .5 65,301 0.0000 1.0000 72 . .01 68 . 5 65,301 0.0000 1. 0000 72 . 01

69.5 65,301 0.0000 1. 0000 72 . 01 70 . 5 65,301 0.0000 1. oooo 72 . 01 71 . 5 65,301 0.oooo 1. 0000 72 . 01 72 . 5 64,639 0.oooo 1.OOOO 72. 01 73.5 53,607 0.oooo 1. oooo 72 . 01 74.5 53,093 0.oooo 1. oooo 72 . 01 75 .5 52,939 0 . oooo 1. oooo 72 . 01 76 . 5 52,939 0 . oooo 1.0000 72 . 01 77.5 52,203 • 68 0.0013 0 . 9987 72 . 01 78 . 5 47,276 0.oooo 1.0000 71 . 92

11-111


ACCOUNT 331.07 MAINS & ACCESSORIES - SPECIAL CONSTRUCTION





RETIREMENTS - PCT SURV DURING AGE RETMT SURV BEGIN OF INTERVAL RATIO RATIO INTERVAL

79 . 5 44,952 0 . 0000 1.oooo 71. 92 80 . 5 44,952 1,470 0.0327 0 . 9673 71. 92 81. 5 42,789 0 . 0000 1.0000 69. 57 82 . 5 42,623 0 . 0000 1.oooo 69. 57 83 . 5 42,408 0.0000 1 .0000 69 . 57 84 .5 41,686 o.oooo" 1.0000 69.57 85.5 38,879 0 . oooo 1. oooo 69. 57 86.5 38,879 0 . oooo 1.oooo 69.57 87.5 38,364 0 . oooo 1.oooo 69 .57 88 . 5 38,364 0 . oooo 1.oooo 69.57

89.5 38,364 0.oooo 1.oooo 69 .57 90 . 5 38,349 0 . oooo 1.oooo 69. 57 91.5 38,349 0 . oooo. 1.oooo 69. 57 92 .5 38,349 0.oooo 1.oooo 69.57 93 .5 38,349 0.oooo 1.oooo 69 . 57 94 .5 38,349 0.oooo 1.oooo 69. 57 95 .5 37,653 0.oooo 1.oooo 69 . 57 96 . 5 37,653 0.0000 1.oooo 69 . 57 97 . 5 19,513 0.oooo 1.oooo 69 . 57 98.5 19,513 0.oooo 1. oooo 69 . 57

99.5 19,513 0.oooo- 1. oooo 69 . 57 100 .5 19,513 0.oooo 1.oooo 69 . 57 101 . 5 17,013 0.oooo 1.oooo 69 .57 102 .5 17,013 0 . oooo 1.oooo 69. 57 103 .5 17,013 0 . oooo 1.oooo 69.57 104 . 5 17,013 0.oooo 1 . oooo 69.57 105.5 17,013 0.oooo 1.oooo 69 . 57 106 . 5 17,013 0 . oooo 1. oooo 69 . 57 107 . 5 17,013 0 . oooo 1.0000 69 .57 108 . 5 17,013 o. oooo- 1.0000 69 . 57

109.5 17,013 0.oooo 1. oooo 69 . 57 110.5 " 17,013 0 . oooo 1.oooo 69 . 57 111.5 17,013 0 . oooo 1.oooo 69. 57 112 .5 17,013 0.oooo 1.oooo 69. 57 113 . 5 17,013 0.oooo 1.oooo 69 . 57 114 .5 17,013 0 . oooo 1.oooo 69 . 57 115 . 5 17,013 0 . oooo 1.oooo 69 . 57 116.5 17,013 0 . oooo' 1.oooo 69 . 57 117 . 5 17,013 0.oooo 1.0000 69.57 118 . 5 69 . 57

11-112

CO

100

90

80

70

60

> tE

in 50 H Z LJ (J tn LJ 40 CL

30

20

10

flQUfl PENNSYLVRNIR, INC. RCCOUNT 331.08 MRINS 4 ACCESSORIES - CEMENT WROUGHT IRON

ORIGINAL ANO SMOOTH SURVIVOR CURVES ORIGINRL CURVE: X 1954-2004 EXPERIENCE: 1880-2004 PLRCEMENTS

flQUfl PENNSYLVRNIR, INC. RCCOUNT 331.08 MRINS 4 ACCESSORIES - CEMENT WROUGHT IRON

ORIGINAL ANO SMOOTH SURVIVOR CURVES ORIGINRL CURVE: X 1954-2004 EXPERIENCE: 1880-2004 PLRCEMENTS

\

\

I0WR 90-

\

15 30 45 60 75 90 105

RGE! IN TERRS 120 135 150 165 180


ACCOUNT 331.08 MAINS & ACCESSORIES - CEMENT WROUGHT IRON

ORIGINAL LIFE TABLE






0 . . 0 27,658 0 . . 0000 1 . oooo 100.00 0 . .5 15,848 0 . . 0000 1 . oooo 100.00 1. .5 15,392 0 . . 0000 1 . oooo 100.00 2 . . 5 15,392 0 . . 0000 1 .0000 100 . 00 3 . . 5 15,392 0 . .0000 1 . oooo 100 . 00 4 , .5 15,392 0. .0000 1 .0000 100.00 5, .5 15,392 0 . . oooo 1 . oooo 100 . 00 6 . .5 15,392 0 . . oooo 1 . oooo 100 . 00 7 , .5 15,392 0 . . oooo. 1 . oooo 100 . 00 8 . . 5 15,392 0 . . oooo 1 . oooo 100 . 00

9 . . 5 15,392 0 . . oooo 1 . oooo 100 . 00 10 . . 5 15,392 0 . . oooo 1 .0000 100 . 00 11 . . 5 15,392 0 . .0000 1 . oooo 100 . 00 12 . .5 15,392 0 . .0000 1 . oooo 100 . 00 13 . .5 15,392 0 . .0000 1 . oooo 100 . 00 14 . . 5 15,392 0 . . oooo 1 . oooo 100 . 00 15 . .5 15,392 0 . . oooo• 1 . oooo 100 . 00 16. .5 15,392 0 . . oooo 1 . oooo 100.00 17 . . 5 15,392 0 . oooo 1 . oooo 100 . 00 18 . .5 15,392 0 . . oooo 1 . oooo 100 . 00

19 . .5 15,392 0. . oooo 1 . oooo 100 . 00 20 . . 5 15,392 0 . . oooo 1 . oooo 100 . 00 21 . . 5 15,392 0 . . oooo 1 . oooo 100 . 00 22 . .5 15,392 0 . oooo 1 . oooo 100.00 23 . .5 15,392 0 . oooo 1 . oooo 100.00 24 . .5 15,445 0 . oooo 1 . oooo 100.00 25 . .5 15,445 0 . oooo 1 . oooo 100.00 26 .5 15,580 129 0. 0083 0 . 9917 100.00 27 . .5 15,515 0 . oooo 1 . oooo 99 . 17 28 . .5 16,617 0 . oooo 1 . oooo 99 . 17

29 . .5 17,279 0 . oooo 1 . oooo 99. 17 30 . .5 18,4 84 0 . oooo 1 . oooo 99 .17 31 . .5 22,186 58 0 . 0026' 0 . 9974 99 .17 32 , .5 38,407 152 0 . 0040 0 . 9960 98 . 91 33 . . 5 40,060 1,448 0. 0361 0 . 9639 98 .51 34 . . 5 41,992 0 . oooo 1 . oooo 94 . 95 35 . . 5 52,697 56 0 . 0011 0 . 9989 94 . 95 36 . , 5 83,818 237 0 . 0028 0 . 9972 94 . 85 37 . , 5 140,161 0 . oooo 1 .0000 94 . 58 38 . . 5 173,612 4,053 0. 0233 0 . 9767 94 . 58

11-114








39 . 5 180,851 0 . oooo , 1. . oooo 92 .38 40 . 5 221,286 2, 284 0 . 0103 0 . . 9897 92 .38 41 .5 253,450 99 0 . 0004 0 . , 9996 91 .43 42 .5 335,759 32 0 .0001 . 0 . , 9999 91 .39 43 . 5 394,568 2, 995 0 .0076 0 . , 9924 91 .38 44 .5 457,116 1, 042 0 . 0023 0 . . 9977 90 . 69 45 . 5 501,777 371 0 . 0007 0 . . 9993 90 .48 46 .5 579,725 838 0 . 0014 0 . . 9986 90 . 42 47 . 5 672,479 149 0 . 0002 •0 . . 9998 90 .29 48 .5 775,880 1, 750 0 . 0023 • 0 . . 9977 90 .27

49 .5 911,250 629 0 . 0007 0 . . 9993 90 . 06 50 . 5 965,188 5, 597 0 . 0058 0. 9942 90 . 00 51 .5 1,006,207 390 0 . 0004 0 . 9996 89 .48 52 . 5 1,053,645 1,481 0 . 0014 0 . 9986 89 .44 53 . 5 1,202,894 2 , 030 0 . 0017 0 . 9983 89 .31 54 .5 1,306,818 3, 497 0 . 0027 0 . 9973 89 . 16 55 . 5 1,374,754 439 0 . 0003 0 . 9997 88 . 92 56 . 5 1,497,433 12,912 0 . 0086 ' 0 . 9914 88 .89 57 .5 1,539,489 12,404 0 . 0081 0 . 9919 88 . 13 58 . 5 1,574,987 7,225 0 . 0046 0 . 9954 87 .42

59 . 5 1,628,994 9, 060 0 . 0056 0 . 9944 87 . 02 60 . 5 1,675,350 5, 327 0 . 0032 0 . 9968 86 .53 61 . 5 1,709,099 3,243 0 . 0019 0 . 9981 86 .25 62 . 5 1,705,857 4, 908 0 . 0029 0 . 9971 86 .09 63 . 5 1,702,176 13 , 350 0 . 0078 0 . 9922 85 . 84 64 . 5 1,688,825 1, 296 0 . . 0008 ' 0 . 9992 85 .17 65 . 5 1,687,529 8, 277 0 . . 0049 0 . 9951 85 . 10 66 . 5 1,685,975 7, 759 0 . . 0046 0 . 9954 84 . 68 67 . 5 1,678,216 13,972 0. . 0083 0 . 9917 84 .29 68 . 5 1,666,027 4 , 181 0 . . 0025 0 . 9975 83 .59

69 . 5 1,661,847 • 2,781 0 . . 0017 0 . 9983 83 .38 70 . 5 1, 659., 065 3, 063 0 . . 0018 0 . 9982 83 . 24 71. . 5 1,656,002 4, 433 0 , . 0027. 0 . 9973 83 . 09 72 . . 5 1,651,569 4, 255 0. . 0026 0 . 9974 82 .87 73 . . 5 1,648,359 1, 704 0 . . 0010 0 . 9990 82 . 65 74 . . 5 1,646,655 7, 107 0 . . 0043 0 . 9957 82 .57 75 . .5 1,639,519 '266 0. .0002 0 . 9998 82 .21 76 . . 5 1,639,253 6, 833 0 . .0042 0 . 9958 82 . 19 77 , . 5 1,632,351 2, 679 0 . .0016 0 . 9984 81 . 84 78 . . 5 1,629,656 4, 058 0. 0025 0 . 9975 81. . 71

11-115


ACCOUNT 331.08 MAINS Sc ACCESSORIES - CEMENT WROUGHT IRON






79 .5 1,624,598 3, 091 0 .0019• 0 . 9981 81 . 51 80 .5 1,621,015 7, 614 0 . 0047 0 . 9953 81 .36 81 .5 1,612,265 5,504 0 . 0034 0 . 9966 80 .98 82 .5 1,603,316 2, 312 0 . 0014 0 . 9986 80 . 70 83 . 5 1,585,897 3 , 2 2 1 0 . 0020 0 . 9980 80 . 59 84 .5 1,581,121 4,621 0 .0029 0 .9971 . 80 .43 85 .5 1,573,129 6,245 0 . 0040 0 . 9960 80 .20 86 .5 1,556,332 2, 292 0 . 0015 0 . 9985 79 . 88 87 .5 1,528,116 1, 659 0 . 0011 0 . 9989 79 . 76 88 .5 1,473,419 3, 692 0 . 0025 - 0 . 9975 79 . 67

89 .5 1,442,493 855 0 . 0006 0 . 9994 79 .47 90 .5 1 , 4 3 i , 0 6 1 165 0 . 0001 0 . 9999 79 .42 91 . 5 1,397,059 66 0 . 0000 1 . 0000 79 .41 92 .5 1,367,858 13,696 0 . 0100 0 . 9900 79 .41 93 .5 1,291,520 2, 044 0 .0016 0 . 9984 78 . 62 94 .5 1,235,212 2, 689 0 .0022 0 .9978 78 .49 95 .5 1,168,747 282 0 . 0002 0. . 9998 78 . 32 96 .5 1,116,219 242 0 . 0002' 0 . . 9998 78 .30 97 .5 1,048,922 144 0 . 0001 0 . . 9999 78 .28 98 . 5 962,630 5,372 0 . . 0056 0 . . 9944 78 .27

99 .5 862,264 50 0 . . 0001 0 . . 9999 77 . 83 100 . 5 732,357 75 0 . . 0001 0 . . 9999 77 . 82 101 .5 684,205 31 0 . . 0000 1. . 0000 77 . 81 102 . 5 639 , 7 0 1 25 0 . .0000 1, . 0000 77 . 81 103 . 5 598,503 435 0 . .0007. 0 . . 9993 77 . 81 104 . 5 461,276 0 . . 0000 1. , oooo 77 . 76 105 .5 373,673 0 , . oooo 1, , oooo 77 . 76 106 .5 311,820 0 . . oooo 1. . oooo 77 . 76 107 .5 211,947 0 . . oooo 1, . oooo 77 . 76 108 .5 171,358 132 0 . , 0008 0 . , 9992 77 .76

109 . 5 133,273 0 . , oooo 1. . 0000 77 .70 110 .5 • 81,204 0 . ,0000 1. . 0000 77 . 70 111 .5 42,754 0 . , oooo-1. . 0000 77 . . 70 112 . 5 7, 150 0 . , oooo 1. . oooo 77 . . 70 113 . 5 7 , 150 0 . , oooo 1. oooo 77 . . 70 114 .5 6, 931 0 . . oooo 1. oooo 77 . . 70 115 . . 5 6, 931 0 . . oooo 1 . oooo 77 . . 70 116 . .5 6, 931 0 . . oooo 1 . oooo 77 . . 70 117 . . 5 341 0. oooo 1 . oooo 77 . .70 118 , . 5 341 0 . oooo 1 . .0000 77 . .70

11-116








119. . 5 209 0.oooo 1. oooo 77 .70 120 . . 5 209 0.oooo 1. oooo 77 . 70 121, , 5 209 0.0000 1. oooo 77 .70 122 . . 5 209 0.oooo 1. oooo 77 .70 123 . . 5 209 0.oooo 1. oooo 77 . 70 124. . 5 77 . 70

1-117

100

90

80

70

x x x xxx ROUfl PENNSTLVfiNIfl, INC. RCCOUNT 331.09 MRINS 4 RCCESSORIES - WROUGHT IRON

ORIGINAL RND SMOOTH SURVIVOR CURVES ORIGINAL CURVE: X 1954-2004 EXPERIENCE: 1890-1963 PLACEMENTS

X X ) ? " ' \ —

xxx.

ROUfl PENNSTLVfiNIfl, INC. RCCOUNT 331.09 MRINS 4 RCCESSORIES - WROUGHT IRON

ORIGINAL RND SMOOTH SURVIVOR CURVES ORIGINAL CURVE: X 1954-2004 EXPERIENCE: 1890-1963 PLACEMENTS

xW

^xxx \ x x

xx X X X X V

x x x D5-R2

\ x

X x x

X X V

xx

\ '

x x x

xxxxxxxxxx xxx

x

\

\

>

60

> IE

in 50

z UJ u IE UJ 40 CL

30

20

10

10 20 30 40 50 60 70

RGE I N T E R R S

80 90 100 110 120


ACCOUNT 331.09 MAINS & ACCESSORIES - WROUGHT IRON

ORIGINAL LIFE TABLE






0 . 0 15 074 57 0 . 0038 0 . 9962 100 . 00 0 .5 15 391 0 . oooo 1 . oooo 99 . 62 1 .5 19 144 84 0 . 0044 ' 0 . 9956 99 . 62 2 . 5 19 638 0 . 0000 1 . oooo 99 . 18 3 .5 23 525 0 . 0000 1 . oooo 99 . 18 4 . 5 26 975 545 0 . 0202 0 . 9798 99 . 18 5 . 5' 28 378 29 0 . 0010 0 . 9990 97 . 18 6 .5 29 421 265 0 . 0090 0 . 9910 97 . 08 7 .5 29 558 0 . 0000 1 . oooo 96 .21 8 .5 ' 30 761 204 0 . 0066 0 . 9934 96 .21

9 .5 31 002 0 . 0000 ' 1 . 0000 95 . 58 10 . 5 31 422 215 0 . 0068 0 . 9932 95 . 58 11 .5 33 200 0 . 0000 1 . oooo 94 . 93 12 . 5 34 109 0. 0000 1 . oooo 94 . 93 13 .5 34 172 0 . 0000 1 . oooo 94 . 93 14 .5 36 045 0. oooo 1 . oooo 94 . 93 15 .5 36 074 0 . oooo 1 . oooo 94 . 93 16 . 5 36 274 0. oooo 1 . oooo 94 . 93 17 . 5 36 297 52 0. 0014 . 0 . 9986 94 . 93 18 .5 36 245 0. oooo 1 . 0000 94 .80

19 . 5 36 734 24 0. 0007 0 . 9993 94 . 80 20 . 5 36 710 0 . oooo 1 . oooo 94 . 73 21 . 5 36 710 0 . oooo 1 . oooo 94 . 73 22 . 5 37 425 1, 911 0 . 0511 0 . 9489 94 . 73 23 . 5 35 514 0 . oooo 1 . 0000 89 .89 24 .5 34 960 0 . oooo 1 . 0000 89 . 89 25 . 5 35 004 614 0. 0175- 0 .9825 89 .89 26 . 5 34 472 0 . 0000 1 . 0000 88 . 32 27 .5 33 382 0 . oooo 1 .0000 88 .32 28 . 5 35 667 . 628 0 . 0176 0 .9824 88 .32

29 . 5 36 211 529 0 . 0146 0 . 9854 86 . 77 30 . 5 42 408 0 . 0000 1 .0000 85 . 50 31 . 5 44 308 708 0 . 0160 0 . 9840 85 . 50 32 . 5 50 149 577 0 . 0115 0 .9885 84 . 13 33 . 5 50 126 0 . 0000 ' 1 . 0000 83 . 16 34 . 5 51 665 1, 411 0 . 0273 0 . 9727 83 . 16 35 . 5 50 501 62 0 . 0012 0 . 9988 80 .89 36 : 5 50 590 1, 475 0. 0292 0 . 9708 80 . 79 37 . 5 50 352 0. 0000 1 . 0000 78 .43 38 . 5 50 965 699 0 . 0137 0 . 9863 78 .43

11-119








39 . 5 50,815 832 0 . 0164 0 . 9836 77 .36 40 . 5 50,172 764 0 . 0152 0 . 9848 76 . 09 41 . 5 49,422 326 0 . 0066 0 . 9934 74 . 93 42 . 5 49,591 792 0 . 0160 0 . 9840 74 .44 43 . 5 48,617 0 . 0000 . 1 . 0000 73 . 2I5 44 .5 49,362 0 .0000 1 . 0000 73 .25 45 . 5 50,467 763 0 . 0 1 5 1 0 . 9849 73 .2.5 46 . 5 49,392 584 0 . 0118 0 . 9882 72 . 14 47 . 5 48,977 505 0 . 0103 0 . 9897 7 1 .29 48 . 5 50,721 256 0 . 0050 0 . 9950 70 .56

49 . 5 59,463 748 0 . 0126 0 . 9874 70 .21 50 . 5 50,892 213 0 . 0042 0 . 9958 69 .33 51 . 5 51 , 7 6 6 1, 199 0 . 0232 • 0 . 9768 69 . 04 52 . 5 50,128 0 . oooo 1 . oooo 67 .44 53 . 5 52,422 133 0 . 0025 0 . 9975 67 . 44 54 . 5 54,328 0 . 0000 1 . 0000 67 .27 55 . 5 57,709 590 0 . 0102 0 . 9898 67 .27 56 .5 76,367 989 0 . 0130 0 . 9870 66 .58 57 . 5 78,410 288 0 . 0037 0 . 9963 65 . 71 58 . 5 80,303 8, 075 0 . 1006 0 . 8994 65 .47

59 .5 72,024 3 6 1 0 . 0050 • 0 . 9950 58 . 88 60 . 5 81,030 114 0 . 0014 0 . 9986 58 .59 61 . 5 81,573 1 , 146 0 . 0140 0 . 9860 58 .51 62 . 5 79,402 1,408 0 . 0177 0 . 9823 57 . 69 63 . 5 77,182 636 0 . 0082 0 . 9918 56 . 67 64 . 5 76,495 6, 200 0 . 0811 0 . 9189 56 .21 65 . 5 70,296 315 0 . 0045 0 . 9955 51 . 65 66 .5 69,981 1, 578 0 . 0225 0 . 9775 51 .42 67 . 5 68,264 1 , 011 0 . 0148 0 . 9852 50 .26 68 .5 67,543 90 0 . 0013 0 . 9987 49 .52

69 . 5 67,491 1, 164 0 . 0172 0 . 9828 49 .46 70 .5 65,838 1, 018 0 . 0155 0 . 9845 48 . 61 71 .5 64,821 591 0 . 0 0 9 1 0 .9909 47 . 86 72 .5 64,230 442 0 . 0069 0 . 9931 47 .42 73 .5 63,942 2 , 298 0 . 0359 0 . 9641 47 . 09 74 .5 61,644 724 0 . 0117 0 . 9883 45 .40 75 .5 60,774 95 0 . 0016 0 . 9984 44 . 87 76 .5 60,643 526 0 . 0087 0 . 9913 44 . 80

77 . 5 60,026 105 0 . 0017 0 . 9983 44 .41 78 . 5 59,899 210 0 . 0035 0 . 9965 44 .33 79 . 5 58,636 179 0 . 0031 0 . 9969 44 . 17

11-120







RETIREMENTS PCT SURV DURING AGE RETMT SURV BEGIN OF INTERVAL RATIO • RATIO INTERVAL

80 . 5 58,139 65 0. 0011 0.9989 44 . 03 81 . 5 56,018 324 0.0058 0.9942 43 . 98 82 . 5 54,978 137 0. 0025 0.9975 43 . 72 83.5 50,022 102 0.0020 0.9980 43 . 61 84 . 5 49,329 0.0000 1.0000 43 . 52 85 .5 48,118 135 0.0028 0.9972 43 . 52 86 . 5 47,813 268 0.0056 0.9944 43 .40 87 . 5 47,411 189 0.0040 0.9960 43 . 16 88 . 5 46,799 1 0.0000 1.0000 42 . 99

89 . 5 46,632 0.0000 1.0000 42 . 99 90 . 5 46,082 183 0 . 0040 0.9960 42 . 99 91 . 5 45,801 143 0 . 0031 0.9969 42 .82 92 . 5 45,494 12,922 0 .2840 0.7160 42 . 69 93 . 5 32,311 609 0 . 0188 0.9812 30 .57 94 . 5 31,240 0 . 0000 1.0000 30 . 00 95.5 30,495 1,007 0 . 0330 0.9670 30 . 00 96 . 5 2 9,266 136 0 . 0046 0.9954 29 . 01 97 . 5 28,716 81 0 . 0028 0.9972 28 . 88 98 . 5 27,771 0 . 0000 1.0000 28 . 80

99. 5 26,990 0 . 0000 1.0000 28 . 80 100 . 5 25,728 1 0 . 0000 1.0000 28 . 80 101 . 5 25,501 40 0 . 0016 0.9984 28 . 80 102 . 5 24,092 0 . 0000 1.0000 28 .75 103 . 5 22,150 0 . oooo 1.0000 28 .75 104 . 5 20,817 0 . oooo 1. 0000 28 . 75 105 . 5 18,394 0 . oooo 1.0000 28.75 106.5 15,264 0 . oooo 1. 0000 28 .75 107 . 5 13,049 0 . oooo 1. oooo 28 . 75 108 . 5 12,227 0 . oooo 1 . oooo 28 . 75

109.5 10,470 0.oooo 1 . oooo 28 . 75 110.5 9, 908 0. oooo • 1 . oooo 28 . 75 111 . 5 380 0.oooo 1.oooo 28 . 75 112 . 5 329 0. oooo 1.oooo 28 . 75 113 . 5 329 0.oooo 1.oooo 28 . 75 114 .5 '329 0.oooo 1.oooo 28 . 75 115 . 5 329 0 . oooo 1 . oooo 28 . 75 116 . 5 3'2 9 0.0000 1. oooo 28 . 75 117 .5 329 0 . oooo 1. oooo 28 . 75 118.. 5 329 0 . oooo 1.0000 28 . 75 119. 5 39 0.0000 • 1.0 00 0 28 . 75 12:0 . 5 28 . 75

11-121

100

90

80

70

G

Z 60

> > DC tn 50 i -z UJ (J CC w MO CL

30

20

10

A A A A A.X

xxx xxxxxxxxxx ROUfl PENNSTLVRNIfl, INC. ACCOUNT 331.10 MRINS 4 ACCESSORIES - COPPER

ORIGINAL ANO SMOOTH SURVIVOR CURVES ORIGINAL CURVE: X 1956-2004 EXPERIENCE; 1922-2003 PLACEMENTS 1

ROUfl PENNSTLVRNIfl, INC. ACCOUNT 331.10 MRINS 4 ACCESSORIES - COPPER


\ / I0WF 1 55-R 4

\

\

\

\

\

\

v 10 20 30 10 50 60 70

RGE I N T E R R S

80 90 100 10 120


ACCOUNT 331.10 MAINS & ACCESSORIES - COPPER

ORIGINAL LIFE TABLE






0 . 0 3 65, 948 0 . oooo 1 . oooo 100 .00 0 .5 382 , 573 204 0 . 0005 0 .9995 100 .00 1 .5 391, 808 0 . oooo 1 . oooo 99 .95 2 . 5 384, 152 172 0 . 0004 0 . 9996 99 .95 3 .5 381, 339 0 . oooo 1 . oooo 99 . 91 4 .5 331, 268 0 . oooo 1 . oooo 99 . 91 5 . 5 327, 103 '456 0 . 0014 0 . 9986 99 .91 6 . 5 328, 989 0 . oooo 1 . oooo 99 . 77 7 .5 328, 310 326 0 . 0010 0 .9990 99 . 77 8 . 5 322, 545 230 0. 0007 0 . 9993 99 . 67

9 . 5 323 489 295 0 . 0009 0 .9991 99 .60 10 .5 292 778 483 0 . 0016 0 . 9984 99 .51 11 . 5 289 093 156 0. 0005 0 . 9995 99 .35 12 .5 278 877 110 0 . 0004 0 . 9996 99 .30 13 .5 261 242 0 . oooo 1 .0000 99 .26 14 .5 240 445 0. oooo 1 . 0000 99 .26 15 . 5 240 371 527 0. 0022 0 . 9978 99 .26 16 .5 239 735 1, 246 0 . 0052 0 . 9948 99 . 04 17 . 5 242 708 47 0 . 0002 0 . 9998 98 . 52 18 .5 236 665 0 . 0000 1 . 0000 98 . 50

19 .5 234 239 0 . 0000 1 . 0000 98 .50 20 . 5 234 677 0 . 0000 1 . 0000 98 .50 21 . 5 214 065 0 . 0000 1 . 0000 98 .50 22 . 5 210 707 373 0 . 0018 0 . 9982 98 . 50 23 . 5 214 818 175 0 . 0008 0 . 9992 98 .32 24 . 5 203 954 471 0 . 0023 0 . 9977 98 .24 25 . 5 195 227 0 . oooo 1 . 0000 98 . 01 26 .5 184 793 0 . oooo 1 . 0000 98 . 01 27 . 5 170 62 6 856 0 . 0050 0 .9950 98 .01 28 . 5 164 132 43 0 . 0003 0 . 9997 97 .52

29 .5 162 738 0 . 0000 1 . 0000 97 .49

30 .5 160 283 176 0 . 0011 0 . 9989 97 .49 31 .5 159 311 467 0 . 0029 0 .9971 97 .38 32 .5 153 898 345 0 . 0022 0 . 9978 97 .10 33 . 5 153 905 0 . 0000 1 . oooo 96 .89 34 .5 149 956 58 0 . 0004 0 . 9996 96 . 89 35 . 5 146 518 93 0 . 0006 0 . 9994 96 .85 36 .5 146 244 2,008 0 . 0137 0 . 9863 96 . 79 37 .5 142 497 102 0. 0007 0 .9993 95 .46 38 .5 138 206 0 . 0000 1 . 0000 95 .39 39 . 5 124 917 0. O'O 0 0 1 . 0000 95 .39 40 .5 120 968 0 . oooo 1 . 0000 95 .39

11-123


ACCOUNT 331.10 MAINS & ACCESSORIES - COPPER






41 . 5 121,153 45 0 . 0004 0.9996 95 .39 42 .5 112,686 46 0 . 0004 0.9996 95 .35 43 . 5 106,702 0 . . oooo 1.oooo 95 .31 44 .5 101,619 0 . oooo ' 1.oooo 95 .31 45 .5 96,341 0 . . oooo 1 . oooo 9 5 . 3 1

46.5 92,131 0. oooo 1.0000 95.31 47.5 84,434 19 0 . 0002 0.9998 95.31 48 .5 73,766 0 . oooo 1.0000 95.29

49.5 59,302 0 . oooo 1.0000 95 .29 50 .5 51,953 130 0 . 0025 0.9975 95 .29 51. 5 49,632 0 . oooo 1.0000 95 . 05 52 .5 45,007 0 . oooo 1.0000 95 . 05 53 .5 42,434 74 0 . 0017 0.9983 95 . 05 54 .5 39,438 460 0 . 0117 0.9883 94 . 89 55 . 5 36,078 24 0 . 0007 0.9993 93 . 78 56 .5 33,512 63 0 . 0019 0.9981 93 . 71 57 .5 32,857 77 0 . 0023 0.9977 93 .53 58 .5 29,695 81 0 . 0027 0.9973 93 .31

59 . 5 27,838 0 . 0000 . 1.0000 93 . 06 60.5 27,568 0 . 0000 1. 0000 93 . 06 61 .5 28,044 0 . 0000 1. 0000 93 . 06 62 .5 27,801 0 . 0000 1.0000 93 . 06 63 .5 27,141 0 . oooo 1.0000 93 . 06 64 .5 24,582 0 . oooo 1.0000 93 . 06 65 .5 23,259 0 . oooo 1 . oooo 93 . 06 66 . 5 18,870 0 . oooo 1. oooo 93 . 06 67 . 5 17,346 0 . oooo 1.oooo 93 . 06 68 .5 15,562 0 . oooo - 1 . oooo 93 . 06

69 . 5 14,170 0 . oooo 1. oooo 93 . 06 70 .5 12,079 0 . oooo 1 . oooo 93 . 06 71 . 5 10,367 0 . oooo 1.oooo 93 . 06 72 . 5 9,319 0 . oooo 1.oooo 93 . 06 73 . 5 7, 413 0 . oooo 1.oooo 93 . 06 74 .5 5, 666 0 . oooo 1.oooo 93 . 06 75 .5 4 , 805 0 . oooo 1.oooo 93 . 06 76 .5 3, 755 0 . oooo 1 . oooo 93 . 06 77 .5 2,200 0 . oooo 1 . oooo 93 . 06 78 . 5 1, 015 0 . oooo 1.. oooo 93 . 06 79.5 379 0 . oooo 1 . oooo 93 . 06 80.5 379 0 . oooo 1.0000 93 . 06 81.5 265 0 . oooo 1.oooo 93 . 06 82 .5 93 . 06

11-124

ro

100

90

80

70

60

> CC

in 50 i — •z bJ U CC LU 40 0.

30

20

ROUfl PENNSYLVANIR, INC. ACCOUNT 331.11 MAINS 4 RCCESSORIES - ASBESTOS CEMENT


ROUfl PENNSYLVANIR, INC. ACCOUNT 331.11 MAINS 4 RCCESSORIES - ASBESTOS CEMENT


\ \

\ / IOWA 105-R3

N

\

\

\

15 30 45 60 75 90 105

RGE IN TERRS 120 135 150 165 180

100

90

80

70

ID Z 50

> CC if) 50 H Z UJ u CC UJ MO CL

30

20

10

"XX"5000QO<X x x x x

ROUfl PENNSYLVRNIR, INC. RCCOUNT 331.12 MRINS 4 RCCESSORIES - GRLVRNIZED STEEL

ORIGI NHL RND SMOOTH SURVIVOR CURVES ORIGINRL CURVE: X 195M-2D04 EXPERIENCE: 1892-2004 PLACEMENTS

XXX N XXX

ROUfl PENNSYLVRNIR, INC. RCCOUNT 331.12 MRINS 4 RCCESSORIES - GRLVRNIZED STEEL

ORIGI NHL RND SMOOTH SURVIVOR CURVES ORIGINRL CURVE: X 195M-2D04 EXPERIENCE: 1892-2004 PLACEMENTS

\ x

\ ^lOWfl 45 "So.5

\ X x X x \ X x x x

\

\

10 20 30 MO 50 60 70

RGE I N T E R R S

80 90 100 110 120


ACCOUNT 331.12 MAINS & ACCESSORIES - GALVANIZED STEEL

ORIGINAL LIFE TABLE




RETIREMENTS PCT SURV DURING AGE RETMT SURV BEGIN OF INTERVAL RATIO • RATIO INTERVAL

0 . 0 327,460 0 . oooo 1 . oooo 10 0 . 00 0 .5 267,938 2 , 790 0 . 0104 0 . 9896 100 . 00 1 .5 164,786 0 . oooo 1 . 0000 98 . 96 2 .5 53,997 0 . oooo 1 . oooo 98 . 96 3 . 5 50,503 0 . oooo 1 . oooo 98 . 96 4 .5 52,602 0 . oooo 1 . oooo 98 . 96 5 .5 50,624 0 . oooo 1 . oooo 98 . 96 6 .5 52,394 0 . oooo • 1 . oooo 98 . 96 7 . 5 26,067 0 . oooo 1 . oooo 98 . 96 8 . 5 32,892 0 . oooo 1 . oooo 98 . 96

9 . 5 34,823 0 . oooo 1 . oooo 98 . 96 10 . 5 35,919 0 . oooo 1 . oooo 98 . 96 11 .5 38,781 0 .0 000 1 . oooo 98 .96 12 .5 43,883 319 0 . 0073 0 . 9927 98 . 96 13 . 5 49,115 4, 612 0 . 0939 0 . 9061 98 .24 14 . 5 48,648 0 . oooo 1 . 0000 89 . 02 15 . 5 51,599 0 . oooo 1 . 0000 89 . 02 16 .5 55,307 1, 086 0 . 0196 0 . 9804 89 . 02 17 . 5 58,271 '118 0 . 0020 0 . 9980 87 .28 18 .5 59,761 0 . 0000 1 . 0000 87 . 11

19 .5 64,375 639 0 . 0099 0 . 9901 87 .11 20 .5 63,453 978 0 . 0154 0 . 9846 86 .25 21 .5 63,020 296 0 . 0047 . 0 .9953 84 . 92 22 .5 65,398 493 0 . 0075 0 . 9925 84 .52 23 .5 65,132 835 0 . 0128 0 . 9872 83 . 89 24 . 5 70,346 805 0 . 0114 0 . 9886 82 . 82 25 .5 73,241 184 0 . 0025 0 . 9975 81 . 88 26 . 5 79,379 1,491 0 . 0188 0 .9812 81 .68 27 .5 84,864 1,099 0 . 0130 0 .9870 80 . 14 28 .5 87,876 1, 837 0 . 0209 0 . 9791 79 . 10

29 .5 161,215 3, 088 0 .0192 0 . 9808 77 .45 30 . .5 180,255 10,055 0 . 0558 0 , . 9442 75 . 96 31. . 5 120,070 2,071 0 . 0172 0. . 9828 71 . 72 32 . .5 107,269 2,.521 0 . 0235 0 . . 9765 70 .49 33 . .5 88,392 2,423 0 . 0274 0 . . 9726 68 .83 34 . . 5 88,103 1, 550 0 . 0176 0 . . 9824 66 . 94 35. .5 92,397 2, 637 0 . . 0285 0 . . 9715 65 .76 36. .5 89,756 1,189 0 . .0132 0 . . 9868 63 . 89 37. .5 87,821 676 0 . . 0077 0. . 9923 63 . 05 38 . .5 88,449 850 0 . .0096 ' 0 . , 9904 62 . 56

1-127




PLACEMENT BAND 18 92-2004





39 .5 84 474 •220 0 . 0026 0 . 9974 6 1 . 96

40 .5 84 797 719 0 . 0085 0 . 9915 6 1 . 80

41 .5 82 533 1,211 0 . 0147 0 . 9853 61 .27

42 . 5 80 141 3 , 407 0 . 0425 0 . 9575 60 . 37

43 . 5 76 995 1, 366 0 . 0177 0 . 9823 57 . 80

44 .5 73 100 776 0. 0106 0 .9894 56 .78

45 .5 74 819 1,425 0 . 0190 0 . 9810 56 . 18

46 .5 72 444 658 0. 0091 0 .9909 55 . 11

47 .5 70 075 342 0 . 0049 0 . 9951 54 . 61

48 .5 68 884 446 0 . 0065 0 . 9935 54 .34

49 .5 93 411 755 0 0081 0 . 9919 53 . 99

50 . 5 93 031 964 0 0104 0 . 9896 53 . 55

51 .5 64 990 1, 010 0 0155 0 . 9845 52 . 99

52 .5 60 244 244 0 0041 0 . 9959 52 . 17

53 .5 59 084 1, 636 0 0277 0 . 9723 5 1 . 96

54 . 5 57 064 581 0 0102 0 . 9898 50 . 52

55 .5 66 388 836 0. 0126 0 . 9874 50 . 00

56 . 5 65 331 135 0 . 0021 0 . 9979 49 .37

57 . 5 65 196 640 0 . 0098 0 . 9902 49 .27

58 . 5 64 153 0 . 0000 1 . oooo 48 . 79

59 . 5 48 943 1,241 0 . 0254 0 . 9746 48 . 79

60 . 5 47 553 102 0 . 0021 0 . 9979 47 . 55

61 . 5 47 093 0 . 0000 1 . oooo 47 .45

62 . 5 45 550 1, 016 0 . 0223 0 . 9777 47 .45

63 . 5 42 802 90 0. 0021 0 . 9979 46 .39

64 . 5 37 770 378 0 . 0100 0 . 9900 46 .29

65 .5 36 003 110 0 . 0031 0 . 9969 45 . 83

66 . 5 36 568 335 0 . 0092 0 . 9908 45 . 69

67 .5 35 824 277 0 . 0077 0 . 9923 45 .27

68 . 5 33 947 1, 163 0 . 0343 0 . 9657 44 . 92

69 . 5 31 658 3 1 1 0 . 0098 0 . 9902 43 .38

70 . 5 30 181 228 0 . 0076 0 . 9924 42 . 95

71 .5 30 801 0 . 0000 1 . 0000 42 . 62

72 .5 30 562 226 0 . 0074 0 . 9926 42 . 62

73 .5 29 703 1, 909 0 . 0643 0 . 9357 42 .30

74 . 5 26 551 348 0 . 0131 0 . 9869 39 .58

75 . 5 24 , 703 124 0 . 0050 0 . 9950 39 . 06

76 .5 26 109 161 0 . 0062 0 . 9938 38 . 86

77 .5 24 102 652 0. 0271 0 . 9729 38 .62

78 .5 21 441 0 . 0000 1 . 0000 37 . 57

11-128








79 . 5 16,566 0 . oooo 1.oooo 37 . 57 80.5 15,542 113 0. 0073 0 . 9927 37 .57 81.5 9, 820 0 . oooo 1.oooo 37.30 82 .5 9, 573 0 . oooo 1.oooo 37.30 83 . 5 8, 453 0 . oooo • 1.oooo 37.30 84 .5 7, 308 0 . oooo 1.oooo 37.30 85.5 6, 987 0 . oooo 1.oooo 37.30 86 . 5 4, 659 0 . oooo 1.oooo 37.30 87 . 5 4, 659 0 . oooo 1.oooo 37.30 88.5 4,659 0 . oooo 1.oooo 37 .30

89.5 4, 464 0 . oooo 1 . oooo 37.30 90 .5 4, 304 0 . oooo 1.oooo 37.30 91 . 5 4, 304 0 . oooo • 1.oooo 37.30 92 .5 4 , 304 0 . oooo 1 . oooo 37.30 93 . 5 4, 304 0 . oooo 1.oooo 37.30 94 . 5 4 , 199 0 . oooo 1.oooo 37.30 95.5 4 , 199 0 . oooo 1 . oooo 37.30 96 . 5 1, 567 0 . oooo 1 . oooo 37 .30 97 . 5 1, 567 0 . oooo 1. oooo 37.30 98 . 5 1, 552 0 . oooo 1. oooo 37.30

99 . 5 1, 552 0 . OOOO ' 1.0000 37 . 30 100 . 5 714 0 . oooo 1 . oooo 37.30 101 . 5 714 0 . oooo 1 . oooo 37.30 102.5 642 o. oooo 1.oooo 37.30 103 . 5 639 0 . oooo 1.oooo 37.30 104 . 5 103 0 . oooo 1.oooo 37.30 105 . 5 103 0 . oooo 1. oooo 37.30 106 . 5 103 0 . oooo 1.oooo 37.30 107. 5 103 0 . oooo 1 . oooo 37.30 108 . 5 103 0 . oooo 1 . oooo 37.30

109.5 27 0. oooo 1. oooo 37.30 110.5 25 0 . oooo 1.oooo 37.30 111. 5 25 0 . oooo 1. oooo 37.30 112 . 5 37 .30

11-129

1DD

90

80

70

flQUfl PENNSTLVflNIR, INC. ACCOUNT 331.13 MAINS 4 ACCESSORIES - PLASTIC


flQUfl PENNSTLVflNIR, INC. ACCOUNT 331.13 MAINS 4 ACCESSORIES - PLASTIC


n 100-R3

\

\

\

\

a 60

> a: ui so

UJ u a: ILJ liQ Q.

30

20

15 30 45 60 75 90 105

AGE IN TERRS

120 135 150 165 1B0

100

90

80

70

2 60

>

in 50

CO H

UJ u cc UJ MO CL

30

flQUfl PENNSTLVflNIR, INC. ACCOUNT 331.99 MAINS S. ACCESSORIES - MAIN CLEANING 4 LINING


\

flQUfl PENNSTLVflNIR, INC. ACCOUNT 331.99 MAINS S. ACCESSORIES - MAIN CLEANING 4 LINING


\ J OWn 50-Li

\

\

\ 20

\0

10 20 30 MO 50 60

RGE IN TERRS 70 80 90 100 110 120

100

90

BO

70

g 60

> EE

tn 50

lu u cc UJ 40 CL

30

20

>0<XA*X*X5?5i

ROUR PENN5TLVRNIR, INC. RCCOUNT 333 SERVICES

ORIGINRL RNO SMOOTH SURVIVOR CURVES ORIGINRL CURVE: X 1954-2004 EXPERIENCE: 1887-2004 PLRCEMENTS

ROUR PENN5TLVRNIR, INC. RCCOUNT 333 SERVICES

ORIGINRL RNO SMOOTH SURVIVOR CURVES ORIGINRL CURVE: X 1954-2004 EXPERIENCE: 1887-2004 PLRCEMENTS

\ \

\ / IOWR 70-F

x

\

N

\

\

20 30 40 50 60 70

AGE IN TERRS

80 90 100 110 120



ORIGINAL LIFE TABLE






0 .0 121 445 662 325 0 . oooo 1 . oooo 100 . 00 0 .5 111 957 977 92,267 0 . 0008 0 . 9992 100. 00 1 . 5 109 951 699 73,605 0 . 0007 0 . 9993 99. 92 2 . 5 96 706 354 147,904 0 . 0015 0 . 9985 99. 85 3 . 5 87 767 224 126,537 0 . 0 014 0 . 9986 99. 70 4 .5 81 958 054 88,802 0 . 0011 0 . 9989 99. 56 5 . 5 77 279 524 128,275 0 . 0017 0 . 9983 99. 45 6 .5 71 007 759 84,289 0 . 0012 0 . 9988 99. 28 7 .5 67 677 195 63,824 0 . 0009 0 . 9991 99. 16 8 . 5 65 304, 032 75,490 0 . 0012 0 . 9988 99. 07

9 . 5 61 507, 669 78,729 0 . 0013 0 .9987 98. 95 10 .5 59 073 662 43,349 0 . 0007 0 . 9993 98 . 82 11 . 5 55 881 752 57,468 0 . 0010 0 . 9990 98. 75 12 .5 53 016, 729 61,-802 0 .0012 0 .9988 98 . 65 13 .5 50 544 165 66,435 0 . 0013 0 . 9987 98 . 53 14 .5 47 218 203 47,959 0 . 0010 0 . 9990 98 . 40 15 .5 44 448 105 48,222 0 . 0011 0 . 9989 98. 30 16 .5 41 927 181 56,367 0 . 0013 0 . 9987 98 . 19 17 . 5 39 479 536 39,139 0 . 0010 0 . 9990 98 . 06 18 .5 37 247 789 36,640 0 . 0010 0 . 9990 97. 96

19 . 5 34 124 216 37,.889 0 . 0011 0 . 9989 97 . 86 20 .5 32 605 153 35,-419 0 . 0011 0 . 9989 97 . 75 21 .5 31 506 407 36,821 0 . 0012 0 . 9988 97 . 64 22 .5 30 314 669 39,426 0 . 0013 0 . 9987 97 . 52 23 .5 28 742 382 40,932 0 .0014 0 .9986 97 . 39 24 .5 27 197 829 25,024 0 . 0009 0 . 9991 97 . 25 25 .5 26 639 681 33,250 0 . 0012 0 . 9988 97 . 16 26 .5 25 435 996 31,279 0 . 0012 0 . 9988 97. 04 27 . 5 24 252 030 33,171 0 . 0014 0 . 9986 96. 92 28 .5 23 649 586 30,394 0 . 0013 0 . 9987 96. 78

29 .5 22 231 724 31,938 0 . 0014 0 . 9986 96. 65 30 .5 20 135 506 34,802 0 . 0017 0 . 9983 96 51 31 .5 18 897 942 32,911 0 . 0017 0 . 9983 96 35 32 .5 18 187 130 29,159 0 . 0016 0 . 9984 96 19 33 . 5 17 497 818 26,324 0 . 0015 0 . 9985 96 04 34 .5 16 775 421 25,022 0 . 0015 0 .9985 ' 95 90 35 . 5 16 615 113 28,239 0 . 0017 0 . 9983 95 76 36 . 5 15 878 084 31,456 0 .0020 0 . 9980 95 60 37 .5 15 044 750 30,192 0 . 0020 0 . 9980 95 41 3.8 .5 13 958 577 29,078 0 .0021 0 . 9979 95 22

11-133


ACCOUNT 3 33 SERVICES






39 , .5 13,200,958 28,746 0 . . 0022 0 . 9978 95 . . 02 40 . .5 12,057,124 21,321 0 . , 0018 0 . 9982 94 . .81 41 , .5 11,360,864 22,613 0 . . 0020 0 . 9980 94 . .64 42 . .5 10,510,283 23,374 0 . . 0022 0 . 9978 94 . .45 43 . . 5 9,828,507 17,486 0 . . 0018 0 .9982 94 . . 24 44 . .5 9,093,259 23,176 0. , 0025 " 0 .9975 94 , .07 45 . . 5 8,495,378 16,213 0 . , 0019 0 .9981 93 , . 83 46 . . 5 7,847,808 12,576 0 . . 0016 0 . 9984 93 , . 65 47 , .5 7,107,600 13,372 0 . , 0019 0 . 9981 93 . . 50 48 , . 5 6,213,884 10,139 0 . . 0016 0 . 9984 93 , . 32

49 , . 5 5,228,638 10,514 0 . . 0020 0 .9980 93 . . 17 50 . . 5 4,439,828 6, 819 0 . . 0015 0 . 9985 92 . . 98 51 . . 5 3,767,236 7, 191 0 . . 0019 . 0 .9981 92 . . 84 52 . .5 3,218,160 4, 802 0 . , 0015 0 .9985 92 . . 66 53 . . 5 2,646,707 6, 673 0 . , 0025 0 .9975 92 . . 52 54 . . 5 2,135,378 6, 066 0 . . 0028 0 .9972 92 . .29 55 . . 5 1,893,572 5,794 0 . . 0031 0 .9969 92 . . 03 56. . 5 1,556,559 5, 068 0. . 0033 0 . 9967 91. . 74 57 . . 5 1,338,684 5, 452 0 . . 0041 0 . 9959 91 . . 44 58. .5 1,195,711 5,276 0 . , 0044 0 . 9956 91. . 07

59 . . 5 1,069,561 2, 729 0 . 0026 - 0 .9974 90 . . 67 60. . 5 1,066,491 3, 349 0 . 0031 0 . 9969 90 . .43 61 . . 5 1,044,878 4 , 626 0 . 0044 0 . 9956 90 . , 15 62 . . 5 1,024,392 1 ,.949 0 . 0019 0 .9981 89 . , 75 63 . .5 915,275 3,479 0 . 0038 0 . 9962 89 . . 58 64 . . 5 788,959 2 , 199 0 . 0028 0 .9972 89 . .24 65. . 5 692,488 3 , 560 0 . 0051 0 . 9949 88 . . 99 66. , 5 631,078 3 , 118 0 . 0049 0 . 9951 88 . , 54 67 . .5 566,255 3 , 042 0. 0054 0 . 9946 88. . 11 68 . , 5 508,109 4 ,429 0 . 0087 • 0 . 9913 87 . , 63

69 . .5 422,641 1,483 0 . 0035 0 . 9965 86 . . 87 70. .5 379,691 1,-221 0 . 0032 0 . 9968 86 . . 57 71. .5 363,409 2, 136 0 . 0059 0 .9941 86 . .29 72 . .5 309,866 1, 785 0 . 0058 0 . 9942 85. . 78 73 . . 5 263,173 3, 994 0 . 0152 0 . 9848 85 . .28 74 . .5 221,870 3, 939 0 . 0178 0 . 9822 83 . . 98 75 . .5 175,591 280 0 . 0016 0 . 9984 82 . .49 76 . .5 129,433 70 0 . 0005 0 . 9995 82 . .36 77 . . 5 99,403 60 0 . 0006 0 .9994 82 . .32 78 . . 5 61,583 0 . 0000 1 .0000 82 . .27

11-134









79 . 5 50 017 17 0 . 0003 0 . 9997 82 .27 80 . 5 44 778 1, 866 0 . 0417 0 . 9583 82 .25 81 . 5 21. 130 0 . 0000 1. oooo 78 . 82 82 .5 21 130 0 . 0000 1. oooo 78 . 82 83 . 5 21 130 38 0 . 0018 0 . 9982 78 .82 84 .5 11 183 0 . 0000 1. 0000 78 . 68 85 . 5 11 183 0 . 0000 1. 0000 78 . 68 86 .5 10 043 0 .0000 1. 0000 78 . 68 87 . 5 9 988 0 . oooo 1. 0000 78 . 68 88 . 5 9 988 0 . oooo 1. oooo 78 . 68

89 . 5 9 988 0 .0000 1. oooo 78 . 68 90 .5 9 481 0 . oooo 1. oooo 78 . 68 91 .5 9 281 0 . oooo 1. oooo 78 .68 92 .5 9 281 0 . oooo 1. oooo 78 . 68 93 .5 9, 281 0 . oooo 1. oooo 78 . 68 94 .5 9, 281 0 . oooo 1. oooo 78 . 68 95 .5 9, 281 0 . oooo 1. oooo 78 . 68 96 .5 9 083 0 .0000 1. oooo 78 . 68 97 . 5 9 083 0 . oooo 1. oooo 78 . 68 98 . 5 9 083 0 . oooo 1. oooo 78 . 68

99.5 9 083 0 . 0000 1.0000 78 . 68 100.5 9 083 0 . 0000 1. oooo 78 . 68 101. S 9 083 0 . oooo 1. oooo 78 . 68 102 .5 9 083 0 . oooo 1. oooo 78 . 68 103 .5 9 083 0 . oooo 1.0000 78.68 104 . 5 7 825 0 . oooo 1. oooo 78 . 68 105 .5 7 825 30 0 . 0038 0.9962 78 .68 106.5 7 795 0 . oooo 1.oooo 78 .38 107 . 5 7 795 0 . oooo 1.oooo 78 . 38 108 . 5 7 795 0 . oooo 1.oooo 78 .38

109.5 7 795 0 . oooo 1.oooo 78.38 110.5 ' 7 795 0 . oooo 1.oooo 78 . 38 111.5 7 795 0 . oooo 1.0000 78 .38 112 . 5 7 795 0 . oooo 1.oooo 78.38 113 . 5 7 795 0 . oooo 1. oooo 7.8 . 3 8 114 . 5 6 701 0 . oooo 1. oooo 78 .38 115 . 5 6 701 0 . oooo 1 . oooo '78 .38 116.5 6, 701 0 . oooo 1.0000 78 .38 117.5 78.38

11-135

100

9D

80

70

60

>

w 50

UJ u tc UJ 40 0.

30

20

10

^ X

ROUfl PENNSTLVflNIR, INC. ACCOUNT 334.01 METERS - CONVENTIONAL ORIGINRL AND SMOOTH SURVIVOR CURVES

ORIGINAL CURVE: X 1985-2004 EXPERIENCE; 1905-1989 PLACEMENTS

ROUfl PENNSTLVflNIR, INC. ACCOUNT 334.01 METERS - CONVENTIONAL ORIGINRL AND SMOOTH SURVIVOR CURVES

ORIGINAL CURVE: X 1985-2004 EXPERIENCE; 1905-1989 PLACEMENTS

x \

X \

/iown 23

X

X

X

X

X \

X \

X \

X

\

^ < X

^ ^ x x J^xxxx

20 30 40 50 60 70

AGE IN TERRS

80 90 100 110 120



ORIGINAL LIFE TABLE





0 . 0 5,971,239 0. . oooo 1 . oooo 100 . 00 0 . 5 6,320,436 2, 766 0. . 0004 0 . 9996 100 .00 1 .5 6,820,832 1,206 0 . . 0002 0 . 9998 99 .96 2 . 5 7,006,635 36,182 0. . 0052 0 . 9948 99 .94 3 . 5 7,339,893 59,•817 0 . . 0081 0 . 9919 99 .42 4 .5 7,550,763 48,191 0. . 0064 0 . 9936 98 . 61 5 . 5 7,751,717 71,808 0. 0093 0 . 9907 97 . 98 6 .5 8,304,610 51,928 0 . 0063 0 . 9937 97 . 07 7 . 5 8,610,624 105,445 0 . 0122 0 . 9878 96 .46 8 .5 8,739,129 81,055 0 . 0093 0 . 9907 95 .28

9 .5 8,841,751 112,872 0 . 0128 0 . 9872 94 .39 10 .5 9,123,555 91,650 0 . 0100 0 . 9900 93 , . 18 11 . 5 9,299,930 115,'893 0 . 0125 0 . 9875 92 , .25 12 .5 9,515,743 99,565 0 . 0105 0 . 9895 91, . 10 13 .5 9,718,784 1,550,300 0 . 1595 0 .8405 90 , .14 14 .5 8,468,899 1,263,783 0 . 1492 0 .8508 75 . . 76 15 .5 7,252,987 884,274 0 . 1219 0 .8781 64 , .46 16 .5 5,911,918 1,128,693 0 . 1909 • 0 .8091 56, .60 17 . 5 4,713,268 748,430 0 . 1588 0 . 8412 45 , , 80 18 .5 3,696,190 346,894 0 . 0939 0 .9061 38. .53

19 . 5 3,632,666 254,564 0 . 0701 0 . 9299 34 . . 91 20 .5 3,661,542 322,955 0 . 0882 0 .9118 32 .46 21 . 5 3,262,204 308,102 0 . 0944 0 . 9056 29 . . 60 22 .5 3,287,292 262,161 0 . 0797 0 . 9203 26 . .81 23 .5 3,447,570 248,987 0 . 0722 0 . 9278 24 . . 67 24 . 5 3,485,743 171,933 0 . 0493 • 0 .9507 22 , . 89 25 . 5 3,535,642 176,706 0 . 0500 0 . 9500 21 , . 76 26 . 5 3,450,379 187,654 0 . 0544 0 .9456 20 , . 67 27 .5 3,487,325 219,-205 0 . 0629 0 .9371 19 . , 55 28 . 5 3,549,897 220,327 0 . 0621 0 . 9379 18 , , 32

29 . 5 3,572,196 239,060 0 . 0669 0 .9331 17 . . 18 30 .5 3,497,025 235,498 0 . 0673 0 .9327 16, ,03 31 . 5 3,401,847 222,853 0. 0655 0 . 9345 14 . . 95 32 . 5 3,344,764 241,138 0 . 0721 ' 0 . 9279 13 . . 97 33 . . 5 3,297,121 247,347 0 . 0750 0 . 9250 12 . . 96 34 . . 5 3,184,430 235,679 0 . 0740 0 . 9260 11 . . 99 35 . . 5 3,007,750 247,'464 0 . 0823 0 . . 9177 11 . . 10 36 . . 5 2,872,804 265,029 0 . 0923 0 . . 9077 10 . . 19 37 . .5 2,618,252 252,067 0 . 0'963 0 . . 9037 9 . .25 38. . 5 2,347,321 195,090 0 . 0831 0 . . 9169 8 . 36

11-137








39 .5 2 , 083 136 1 9 1 , 3 1 1 0 . 0918 0 . 9082 7 . 67 40 5 1, 857 145 176,587 0 . 0951 0 . 9049 6 . 97 41 5 1, 678 242 259,696 0 . 1547 0 . 8453 6 . 31 42 5 1, 377 594 194,157 0 . 1409 0 . 8591 5 . 33 43 . 5 1, 240 356 146,800 0 . 1184 0 . 8816 4 . 58 44 .5 1,144 2 5 1 96,828 0 .0846 0 .9154 4 .04 45 .5 1,078 479 123,716 0 . 1147 0 .8853 3 . 70 46 . 5 971 166 126,531 0 . 1303 0 . 8697 3 . 28 47 . 5 899 852 127,419 0 . 1416 0 . 8584 2 . 85 48 .5 '798 498 91,490 0 . 1146 0 . 8854 2 .45

49 . 5 717 565 94,347 0 . 1315 0 . 8685 2 . 17 50 . 5 635 663 98,751 0 . 1554 0 . 8446 1 . 88 51 5 546 226 108,129 0 . 1980 0 . 8020 1 .59 52 . 5 440 006 70,252 0 . 1597 0 . 8403 1 .28 53 5 385 345 57,504 0 . 1492 0 . 8508 1 . 08 54 5 339 279 113,780 0 .3354 0 . 6646 0 . 92 55 5 221 963 48,998 0 .2207 0 . 7793 0 . 61 56 .5 200 225 42, 346 0 .2115 0 . 7885 0 .48 57 .5 157 318 2 1 , 5 5 1 0 . 1370 0 . 8630 0 .38 58 5 231 225 18,717 0 . 0809 0 . 9191 0 .33

59 .5 230 271 1 8 , 0 7 1 0 . 0785 0 . 9215 0 .30 60 .5 237 333 25,066 0 . 1056 0 . 8944 0 .28 61 .5 229 797 30,286 0 . 1318 0 . 8682 0 .25 62 .5 207 463 20,295 0 . 0978 0 . 9022 0 . 22 63 5 194 007 11,554 0 0596 0 . 94 04 0 .20 64 5 188 315 19,302 0 1025 0 .8975 0 . 19 65 5 175 988 14,666 0 0833 0 . 9167 0 . 17 66 5 165 062 5, 966 0 0361 0 . 9639 0 . 16 67 5 163 173 31,217 0 1913 0 . 8087 0 . 15 68 5 138 391 85,174 0 6155 0 .3845 0 . 12

69 5 60 067 3, 442 0 0573 0 . 9427 0 . 05 70 5 63 004 6, 454 0 1024 0 .8976 0 . 05 71 5 58 979 3, 645 0 0618 0 . 9382 0 . 04 72 5 61 228 9, 682 0 1581 0 . 8419 0 . 04 73 5 57 406 8, 375 0 1459 ' 0 . 8 5 4 1 0 . 03 74 5 53, 971 5, 170 0 0958 0 . 9042 0 .03 75 5 49, 209 6,685 0 1358 0 8642 0 .03 76 5 42 , 523 9, 659 0 2271 0 7729 0 . 03 77 5 32, 864 7, 382 0 2246 0 7754 0 02 78 5 25, 482 4, 627 0 1816 0 8184 0 02

11-138








79 .5 26,043 7, 113 0.2731 ' 0.7269 0 .02 80 . 5 18,930 6, 522 0.3445 0.6555 0 .01 81 . 5 12,408 5, 891 0.4748 0.5252 0 .01 82 . 5 6, 517 1,125 0.1726 0.8274 0 . 01 83 . 5 5 ,392 180 0.0334 0.9666 0 . 01 84 . 5 5, 212 74 0 . 0142 0.9858 0 . 01 85 . 5 5, 13 8 0 .0000 1.0000 0 . 01 86 . 5 5, 138 4, 915 0.9566 0.0434 0 . 01 87 . 5 223 0 . 0000 1.0000 0 . 00 88 . 5 223 0.0000 ' 1.0000 0 . 00

89 . 5 223 0 .0000 1.Q000 0 , . 00 90 .5 223 ' 14 0 .0628 0.9372 0 .00 91 .5 210 0 . 0000 1.0000 0 .00 92 . 5 210 210 1. 0000 0.0000 0 .00 93 . 5 0 .00

11-139

100

90

80

70

( j

Z 60

> > in 50

u u ir u 40 Q_

30

20

10

X X

ROUR PENNSYLVRNIR, INC. RCCOUNT 334.02 METERS - REMOTE

ORIGINRL RNO SMOOTH SURVIVOR CURVES ORIGINRL CURVE: X 1990-2004 EXPERIENCE: 1990-2004 PLACEMENTS

\

ROUR PENNSYLVRNIR, INC. RCCOUNT 334.02 METERS - REMOTE

ORIGINRL RNO SMOOTH SURVIVOR CURVES ORIGINRL CURVE: X 1990-2004 EXPERIENCE: 1990-2004 PLACEMENTS

X \

^ /IONR 1 5-̂ 2.5

X

X

15 20 25 30 35

RGE IN TERRS

UO 45 50 55 60


ACCOUNT 334.02 METERS - REMOTE

ORIGINAL LIFE TABLE

PLACEMENT BAND 1990-2004 EXPERIENCE BAND 1990-20 04




0 . 0 73 , 425,931 0 . oooo , . 1 . 0000 100 . 00 0 .5 58,056,772 65,913 0 . 0011 0 . 9989 100 . 00 1 . 5 58,537,037 31,457 0 . 0005 0 . 9995 99 .89 2 . 5 54,902,835 61,623 0 . 0011 0 . 9989 99 . 84 3 .5 51,187,723 48,507 0 . 0009 0 . 9991 99 .73 4 .5 48,076,990 48,189 0 . 0010 0 . 9990 99 . 64 5 .5 43,441,565 42,514 0 . 0010 0 . 9990 99 . 54 6 . 5 37,150,695 3,907,881 0 . 1052 0 .8948 99 .44 7 . 5 33,676,629 138,706 0 . 0041 0 . 9959 88 . 98 8 . 5 29,207,837 286,904 0 . 0098 0 .9902 88 . 62

9 . 5 24,185,137 797,875 0 . 0330 0 . 9670 87 . 75 10 . 5 19,321,486 1, 184,.118 0. 0613 0 . 9387 84 .85 11 . 5 14,570,862 2,121,981 0 . 1456 0 . 8544 79 . 65 12 .5 8,667,117 3,025,674 0. 3491 0 . 6509 68 . 05 13 . 5 2,476,318 1,472,535 0 . 5946 0 .4054 44 .29 14 .5 17 . 96

11-141

100

90

80

70

X X X X 1

flQUR P£NN5TLVRN[fl, INC. ACCOUNT 334.03 METERS - ERTS

ORIGINRL RND SMOOTH SURVIVOR CURVES ORIGINAL CURVE: X 2001-2004 EXPERIENCE: 2001-2004 PLRCEMENTS

flQUR P£NN5TLVRN[fl, INC. ACCOUNT 334.03 METERS - ERTS

ORIGINRL RND SMOOTH SURVIVOR CURVES ORIGINAL CURVE: X 2001-2004 EXPERIENCE: 2001-2004 PLRCEMENTS

iown is-

\

\

\

\

50

> CC

in 50

LU u EE UJ 40

30

20

15 20 25 30

RGE I N T E R R S

35 40 45 50 55 60


ACCOUNT 334.03 METERS - ERTS

ORIGINAL LIFE TABLE



0.0 0 . 5 1 . 5 2 . 5 3 . 5


20,569,569 12,340,227 5,814,387 1, 340,860

RETIREMENTS DURING AGE RETMT SURV INTERVAL RATIO RATIO

0.0000 1.0000 0 . 0000 ' 1. 0000 0 . 0000 1 . 0000 0.0000 1.0000


100 . 00 100.00 100 . 00 100.00 100.00

11-143

4^

100

90

ao

70

g 60

>

in 50

LU U CC LJ LIQ a.

30

20

10

flQUfl PENNSTLVflNIR, INC. RCCOUNT 335 FIRE HYDRANTS

ORIGINAL AND SMOOTH SURVIVOR CURVES ORIGINRL CURVE: X 1954-2004 EXPERIENCE: 1884-2004 PLACEMENTS

X

flQUfl PENNSTLVflNIR, INC. RCCOUNT 335 FIRE HYDRANTS

ORIGINAL AND SMOOTH SURVIVOR CURVES ORIGINRL CURVE: X 1954-2004 EXPERIENCE: 1884-2004 PLACEMENTS

\ \ ' '^l «

X

75-R3

\

\ x

\

NJ

\

20 30 40 50 60 70

RGE I N TERRS

80 90 100 110 120



ORIGINAL LIFE TABLE

PLACEMENT BAND 1884-2004 EXPERIENCE BAND 1954-2 004




0 . 0 27,075,866 0 . oooo 1. oooo 100 . 00 0 . 5 25,336,605 13,311 0 . 0005 0 . 9995 100 . 00 1 .5 23,953,400 13,865 0 . 0006 . 0 . 9994 99 . 95 2 .5 22,288,487 16,478 0 . 0007 0 . 9993 99 . 89 3 .5 20,371,646 26,374 0 . 0013 0 . 9987 99 . 82 4 . 5 19,050,162 10,164 0 . 0005 0 . 9995 99 . 69 5 .5 17,965,715 14,650 0 .0008 0 . 9992 99 . 64 6 .5 16,747,196 6, 522 0 . 0004 0 . 9996 99 .56 7 . 5 15,341,225 18,155 0 . 0012 0 . 9 988 99 . 52 8 .5 14,275,572 12,579 0 . 0009 0 . 9991 99 .40

9 . 5 13,840,624 13,936 0 . 0010 • 0 . 9990 99 .31 10 .5 13,198,511 • 6,314 0 . 0005 0 . 99 95 99 .21 11 .5 . 12,590,559 23,415 0 . 0019 0 . 9981 99 .16 12 .5 11,886,523 10,597 0 . 0009 0 . 9991 98 . 97 13 . 5 11,605,446 12,610 0 . 0011 0 . 998 9 98 . 88 14 .5 10,841,308 10,959 0 . 0010 0 . 9990 98 . 77 15 .5 10,369,857 12,748 0 . 0012 0 . 9988 98 . 67 16 .5 9,708,969 8, 695 0 .'0009 0 . 9991 98 .55 17 .5 8,899,636 10,244 0 . 0012 0 . 9988 98 .46 18 .'5 8,452,561 8, 898 0 . 0011 0 . 9989 98 . 34

19 .5 7,819,885 5, 739 0 . 0007 0. 9993 98 .23 20 .5 7,603,313 8,235 0 . 0011 0 . 99 8 9 98 . 16 21 .5 7,363,646 11,870 0 .0016 0 . 9984 98 . 05 22 . 5 7,032,839 10,541 0 . 0015 0 . 9985 97 . 89 23 . 5 6,653,742 9, 637 0 . 0014 0 . 9986 97 . 74 24 . 5 6,257,866 6, 458 0 . 0010 0 . 9990 97 . 60 25 . 5 5,991,876 8, 420 0 . 0014 0 . 9986 97 .50 26 .5 5,627,260 6, 654 0 .0012 0 . 9988 97 .36 27 . 5 5,505,582 11,133 0 .0020 0 . 9980 97 .24 28 . 5 5,316,197 5, 236 0 . 0010 0 . 9990 97 . 05

29 . 5 4,958,101 5,80 9 0 . 0012 0 . 9988 96 . 95 30. .5^ 4,513,700 8, 731 0 . 0019 0 . 9981 96 . 83 31 . 5 4,290,788 7,811 0 .0018 0 . 9982 96 .65 32 . 5 4,139,920 5, 864 0 . 0014 0 . 9986 96 .48 33 . . 5 3,918,507 8, 939 0 .0023 . 0 . 9977 96 .34 34. .5 3,700,237 6, 891 0 . 0019 0 . 9981 96 . 12 35. , 5 3,596,006 4, 775 0 . . 0013 0 . 9987 95 . 94 36 . .5 3,427,654 6, 032 0 , .0018 0 . 9982 95. . 82 37. .5 3,285,191 4,869 0. .0015 0. 9985 95, .65 38 . .5 3,076,803 5,380 0. . 0017 0 . 9983 95 . .51

11-145








39 .5 2,799, 779 5 606 0 . 0020 0 . 9980 95 .35

40 . 5 2,613, 445 5 228 0 . 0020 0 . 9980 95 . 16

41 .5 2,460, 103 4 106 0 . 0017 0 . 9983 94 . 97

42 . 5 2, 282 807 4 962 0 . 0022 0 . 9978 94 . 81

43 . 5 2 , 122 109 5 638 0 . 0027 0 . 9973 94 .60

44 .5 1, 882 759 4 260 0. 0023 0 . 9977 94 .34

45 .5 1, 704 366 4 685 0 . 0027 0 . 9973 94 . 12

46 .5 1, 536 972 4 437 0 . 0029 0 . 9971 93 . 87

47 . 5 1, 380 145 5 810 0 . 0042 0 . 9958 93 . 60

48 .5 1, 225 442 3 906 0 . 0032 0 . 9968 93 .21

49 .5 1, 022 265 4 016 0 . 0039 0 . 9961 92 . 9 1

50 . 5 875 823 3 476 0 . 0040 0 . 9960 92 . 55

51 .5 756 613 3 618 0 . 0048 0 . 9952 92 . 18

52 .5 683 664 4 118 0 . 0060 0 . 9940 91 . 74

53 . 5 592 765 4 806 0 . 0081 0 . 9919 91 . 19

54 .5 513 763 3 368 0 . 0066 0 . 9934 90 .45

55 . 5 463 561 3 940 0 . 0085 0 . 9915 • 89 . 85

56 . 5 413 684 4 523 0 . 0109 0 . 98 91 89 .0 9

57 . 5 379 098 2 272 0 . 0060 0 . 9940 88 . 12

58 .5 363 374 2 773 0 . 0076 0 . 9924 87 . 59

59 .5 339 088 3 287 0 . 0097 0 . 9903 86 . 92

60 . 5 336 795 5 204 0 . 0155 0 . 9845 86 . 08

61 .5 324 469 3 616 0 . 0111 0 . 9889 84 . 75

62 . 5 304 834 3 855 0 . 0126 0 . 9874 83 . 81

63 . 5 282 214 2 105 0 . 0075 0 . 9925 82 . 75

64 .5 257 453 3 278 0 . 0127 0 . 9873 82 . 13 65 .5 244 628 2 729 0 . 0112 0 . 9888 8 1 . 09

66 .5 234 176 3 038 0 . 0130 0 . 9870 80 . 18 67 .5 218 367 2 209 0 . 0101 0 . 9899 79 . 14

68 .5 209 964 1 978 0 . 0094 0 . 9906 78 . 34

69 . 5 187 226 2 802 0. 0150 0 . 9850 77 . 60

70 .5 180 985 3 593 0 . 0199 0 . 9801 76 .44 71 . 5 175 228 903 • 0 . 0052 0 . 9948 74 . 92

72 .5 167, 635 1 233 0 . 0074 0 . 9926 74 . 53

73 . 5 157, 181 1 043 0 . 0066 0 . 9934 73 . 98

74 . 5 139, 400 1 343 0 . 0096 0 . 9904 73 .49

75 .5 122, 426 1 667 0 . 0136 0 . 9864 72 . 78

76 . 5 106, 264 1 220 0 . 0115 0 . 98.85 7 1 . 79

77 . 5 90, 684 1 413 0 . 0156 0 . 9844 70 . 96

78 .5 75 , 918 1 267 0 . 0167 0 . 9833 69 . 85

79 .5 59, 304 890 0 . 0150 0 . 9850 68 . 68

11-146








80 . . 5 54,064 1,406 0 . 0260 0 . 9740 67 . 65 81. . 5 45,373 782 0 . 0172 0 . 9828 65 . 89 82 . . 5 39,048 1, 603 0 . 0411 . o. 9589 64 . 76 83 . . 5 33,637 825 0 . 0245 0 . 9755 62 . 10 84 . . 5 27,090 239 0 . 0088 0 . 9912 60 . 58 85. . 5 26,301 383 0 . 0146 0 . 9854 60 . 05 86. 5 22,848 687 0 . 0301 0*. 9699 59. 17 87. 5 20,227 304 0. 0150 0 . 9 85 0 57 . 39 88 . 5 19,582 70 0 . 0036 0 . 9964 56. 53

89. 5 19,048 1, 217 0 . 0639 0 . 9361 56 . 33 90 . 5 16,563 194 0 . 0117 • 0 . 98 8 3 52 . 73 91. 5 15,211 567 0 . 0373 0. 9627 52 . 11 92 . 5 13,978 93 0 . 0067 0 . 9933 50 . 17 93 . 5 13,88 0 87 0 . 0063 0 . 9937 49 . 83 94 . 5 12,606 42 0 . 0033 0 . 9967 49. 52 95 . 5 12,174 53 0 . 0044 0 . 9956 49. 36 96. 5 11,617 25 0 . 0022 0 . 9978 49. 14 97 . 5 11,714 17 0. 0015 0. 9985 49. 03 98 . 5 10,225 307 0 . 0300 0 . 9700 48 . 96

99 . 5 8,296 128 0.0154 0.9846 47.49 100 .5 7 , 240 0.0000 1.oooo 46 . 76 101. 5 6, 873 0.0000 1. oooo 46 . 76 102 .5 4, 755 29 0.0061 0.9939 46 . 76 103 . 5 4, 439 0 . 0000 1. oooo 46 .47 104 .5 3, 249 0 . 0000 1. oooo 46.47 105.5 2, 493 0 . 0000 1.oooo 46.47 106.5 2, 394 0 . 0000 1.oooo 46.47 107 . 5 2 , 223 0 . oooo 1.oooo 46 .47 108 . 5 2, 071 0.oooo 1.oooo 46.47

109 . 5 2, 062 • 51 0.0247 0.9753 46.47 110 . 5 2, 011 0.0000 .1. oooo 45 . 32 111 . 5 1, 927 0 . 0000 1. oooo 45 .32 112 .5 1,915 0 . oooo 1.0000 45 . 32 113 .5 1, 853 0.0000 1.oooo 45 .32 114 .5 1, 847 0.oooo .1.0000 45.32 115 .5 1, 770 0 . oooo 1.oooo 45 . 32 116 . 5 1,758 0.oooo 1.oooo 45 . 32 117 . 5 890 0.oooo 1. oooo 45 . 32 118 .5 491 0.0000 1.0000 45. 32 119.5 284 0 . oooo 1.0000 45.32 120 .5 45 .32

1-147

100

90

BO

70

— "~—

ROUR PENNSTLVflNIR, INC. RCCOUNT 341.1 TRAN5P0RTRT[ON EQUIPMENT - VEHICLES


ROUR PENNSTLVflNIR, INC. RCCOUNT 341.1 TRAN5P0RTRT[ON EQUIPMENT - VEHICLES


\ / 1 0 w 7-S1.5

x\

X

\ \

x X

60

> CC

tn 50 i -

z LU U CC LU 40 EL

30

00

20

10

10 15

RGE I N TERRS

20 25 30


ACCOUNT 341.1 TRANSPORTATION EQUIPMENT - VEHICLES

ORIGINAL LIFE TABLE






0 . 0 2,398,143 0 . oooo 1. . oooo 100 . 00 0 . 5 2,412,972 48,575 0 . 0201 0 . 9799 100 . 00 1 . 5 2,488,396 84,409 0 . 0339 0 . 9661 97 . 99 2 .5 2,531,084 111,938 0 . 0442 • 0 . 9558 94 . 67 3 . 5 2,878,514 234,887 0 . 0816 0 . 9184 90 .49 4 .5 2,898,388 432,141 0 .1491 0 . 8509 83 . 11 5 .5 2,684,770 542,127 0 .2019 0 . 7981 70 .72 6 . 5 2,270,721 705,812 0 .3108 0 . 6892 56 . 44 7 . 5 1,633,797 551,216 0 .3374 0 . 6626 38 . 90 8 .5 1,062,943 230,749 0 .2171 0 . 7829 25 . 78

9 . 5 683,781 207,508 0 .3035 0 . 6965 20 .18 10 .5 462,686 142,442 0 .3079 ' 0 . 6921 14 . 06 11 .5 374,618 83,170 0 .2220 0 . 7780 9 . 73 12 .5 264,246 60,386 0 . 2285 0 . 7715 7 .57 13 .5 132,888 21,-43 9 0 .1613 0 . 8387 5 . 84 14. .5 101,241 10,985 0 . 1085 0 . 8915 4 . 90 15 . .5 106,428 9, 298 0 . 0874 0. 9126 4 .37 16. • 5 . - 114,890 0 . 0000 1. 0000 3 . 99 17 . .5 109,576 0 . 0000 1. 0000 3 . 99 18 . .5 48,584 4, 237 0 .0872 0 . 9128 3 . 99

19. . 5 27,785 0 .0000 1. 0000 3 . 64 20 . . 5 15,424 0 . 0000 1. 0000 3 . 64 21 . . 5 15,424 0 . 0000 1. 0000 3 . 64 22 . . 5 45,508 0 . . 0000 1. 0000 3 . 64 23 . . 5 • 45,508 0 . . 0000 1. 0000 3 . 64 24 . .5 39,522 0 . . oooo 1. 0000 3 . 64 25 . .5 39,837 0. . oooo 1. oooo 3 .64 26 . .5 37,881 0 . . oooo . 1. oooo 3 . 64 27 . .5 315 0 . . oooo 1. oooo 3 . 64 28 . . 5 315 0 . . oooo 1. oooo 3 . 64

29 . . 5 315 0. . oooo 1. oooo 3 . 64 30 . .5 315 0. . oooo 1. oooo 3 . 64 31 . .5 315 0. . oooo 1. oooo 3 . 64 32 . .5 315 0. . oooo 1. oooo 3 . 64 33 . , 5 315 315 1. . oooo 0 . oooo 3 . 64 34 . 5 0 . 00

11-149

o

90

80

70

§ 60

> C

in 50

UJ u CE U 40 £L

30

20

10

X

X X

ROUR PENNSTLVRNIR, IMC. RCCOUNT 3̂ 4.1 LRBORRTORT EQUIPMENT - CONVENT IONRL

ORIGINRL RND SMOOTH SURVIVOR CURVES ORIGINRL CURVE; X 1952-2004 EXPERIENCE; 1925-2004 PLACEMENTS

• X ̂ "x̂ x x

\ x X X . x X

ROUR PENNSTLVRNIR, IMC. RCCOUNT 3̂ 4.1 LRBORRTORT EQUIPMENT - CONVENT IONRL

ORIGINRL RND SMOOTH SURVIVOR CURVES ORIGINRL CURVE; X 1952-2004 EXPERIENCE; 1925-2004 PLACEMENTS

X X v X X

X X x x x

OWR 35-R ?.5

\

\ '

\

\

\

s

\

15 20 25 30 35

RGE I N TERRS

40 45 50 55 60


ACCOUNT 344.1 LABORATORY EQUIPMENT - CONVENTIONAL

ORIGINAL LIFE TABLE






0 . 0 1,102,661 0 . oooo 1 . oooo 100 .00 0 . 5 1,088,992 61 0 . 0001 0 . 9999 100 .00 1 . 5 1,050,862 770 0 . 0007 0 . 9993 99 .99 2 .5 997,551 455 0 .0005' 0 .9995 99 .92 3 . 5 995,972 319 0 . 0003 0 . 9997 99. .87 4 .5 1,001,908 1,127 0 . 0011 0 . 9989 99. .84 5 . 5 963,180 12', 947 0 . 0134 0 . 9866 99 .73 6 . 5 780,754 5, 189 0 . 0066 0 . 9934 98 .39 7 .5 764,137 2, 338 0 . 0031 0 . 9969 97 . .74 8 .5 '662, 980 3, 996 0 .0060 0 . 9940 97 . .44

9 .5 655,125 1, 102 0 . 0017. 0 . 9983 96 . ,86 10 .5 612,558 2, 285 0 . 0037 0. .9963 96 . .70 11 .5 572,836 9, 777 0 . 0171 0 . . 9829 96 . . 34 12 . 5 551,249 2 , 024 0 . 0037 0 . . 9963 94 . , 69 13 . 5 518,261 6', 572 0 . 0127 0 . . 9873 94 . ,34 14 . 5 487,791 7, 568 0 . 0155 0 , . 9845 93 . , 14 15 . 5 473,940. 3, 181 0 . 0067 0 . . 9933 91. . 70 16 . 5 431,317 1, 778 0 .0041 0 . . 9959 91. ,09 17 .5 364,613 5,287 0 . 0145 0 . . 9855 90 . .72 18 . 5 329,919 2, 613 0 . 0079' 0 . . 9921 89 . ,40

19 .5 279,459 1,493 0 . 0053 0 . . 9947 88 . . 69 20 . 5 261,904 . 813 0 . 0031 0 . . 9969 88 . .22 21 .5 198,644 1, 367 0 . 0069 0 . . 9931 87 . . 95 22 .5 167,247 2, 937 0 . . 0176 0 . , 9824 87 . . 34 23 . . 5 154,160 449 0 . . 0029 0 . . 9971 85 . 80 24 . . 5 136,058 3, 065 0 . . 0225 0 . . 9775 85 . 55 25 . . 5 125,095 2,438 0 . . 0195 0 . . 98 05 83. 63 26 , . 5 108,045 472 0 . . 0044" 0 . . 9956 82 . 00 27 . . 5 98,579 1, 776 0 . . 0180 0 . . 9820 81. 64 28. . 5 90,002 34 0. . 0004 0 . . 9996 80 . 17

29. . 5 79,700 1, 855 0 . .0233 0 . 9767 80 . 14 30. . 5 70,016 684 0 . . 0098 0 . 9902 78 , 27 31. . 5 60,378 361 0 . . 0060 0 . 9940 77 . 50 32 . . 5 57,572 514 0 . . 0089 0 . 9911 77 . 04 s 33 . . 5 53,960 974 0 . . 0181 0. 9819 76. 35 34 . . 5 52,986 560 0 . . 0106" o.. 9894 74 . 97 35 . .5 47,954 0 . . 0000 1. 0000 74 . 18 36 . .5 47,155 100 0 . .0021 0. 9979 74 . 18 37. .5 45,785 529 0. 0116 0. 9884 74 . 02 38 . . 5 42,090 0 . 0000 1. 0000 73 . 16

•

•

11-151


ACCOUNT 344.1 LABORATORY EQUIPMENT - CONVENTIONAL






39 . 5 26,275 465 0 . 0177 0 . 9823 73 . 16 40 . 5 22,567 0 . oooo 1 . oooo 71 . 87 41 . 5 21,861 0 . oooo" 1 . oooo 71 . 87 42 . 5 20, 048 31 0 . 0015 0 . 9985 71 .87 43 . 5 20,017 0 . oooo 1 . oooo 71 .76 44 .5 15,697 0 .0000 1 . oooo 71.76 45 .5 13,796 22 0 . 0016 0 . 9984 71 . 76 46 .5 11,774 425 0 . 0361 0 . 9639 71 . 65 47 .5 10,601 0 . oooo 1 . oooo 69.06 48 . 5 9,306 0 . oooo 1 . oooo 69. 06

49 .5 9, 306 0 . oooo 1 . oooo 69. 06 50 . 5 8, 692 0 . oooo 1 . oooo 69 . 06 51 . 5 7, 835 0 . oooo 1 . oooo 69 . 06 52 . 5 7, 835 0 . oooo 1 . oooo 69 . 06 53 .5 7,550 0 . oooo 1 . oooo 69 . 06 54 . 5 3 , 863 0 . oooo 1 .0000 69 . 06 55 .5 3 , 750 0 . oooo 1 . oooo 69.06 56 .5 3 , 682 0 . oooo 1 . oooo 69 . 06 57 .5 559 0 .oooo- 1 . oooo 69 . 06 58 .5 559 0 . oooo 1 . oooo 69 . 06

59 . 5 559 0 . oooo 1 . oooo 69. 06 60 . 5 434 0 . oooo 1 . oooo 69. 06 61 .5 434 0 . oooo 1 . oooo 69.06 62 . 5 434 0 . oooo 1 . oooo 69.06 63 . 5 434 0 . oooo 1 . oooo 69.06 64 . 5 434 0 . oooo 1 . oooo 69. 06 65 .5 265 0 . oooo• 1 . oooo 69.06 66 . 5 208 0 . oooo 1 . oooo 69.06 67 . 5 190 0 . oooo 1 . oooo 69. 06 68 . 5 190 0 . oooo 1 . oooo 69. 06

69 . 5 136 0 . oooo 1 . oooo 69 . 06 70 . 5 136 0 . oooo 1 . oooo 69. 06 71 . 5 136 0 . oooo 1 . oooo 69. 06 72 . 5 136 0 . oooo 1 . oooo 69. 06 73 . 5 136 0 . 0000" 1 . oooo 69.06 74 . 5 136 0 . oooo 1 . oooo 69. 06 75 . 5 136 0 . oooo 1 . oooo 69 . 06 76 . 5 69 . 06

11-152

90

70

g 60

>

cn 50

2 LJ U CE LU MO CL

30

20

X - i l X A A 1

flQUfl PENNSYLVANIA, INC. RCCOUNT 344.2 LABORATORY EQUIPMENT - ELECTRONIC

ORIGINAL AND SMOOTH SURVIVOR CURVES ORIGINAL CURVE: X 1978-2004 EXPERIENCE: 1978-2004 PLRCEMENTS

X

X \

flQUfl PENNSYLVANIA, INC. RCCOUNT 344.2 LABORATORY EQUIPMENT - ELECTRONIC

ORIGINAL AND SMOOTH SURVIVOR CURVES ORIGINAL CURVE: X 1978-2004 EXPERIENCE: 1978-2004 PLRCEMENTS

X x \ ^

X ^ X X X

\ / OWR 20-F 2

\

\

20 25 30 35

RGE IN TERRS 40 45 50 55 60


ACCOUNT 344.2 LABORATORY EQUIPMENT - ELECTRONIC

ORIGINAL LIFE TABLE





RETIREMENTS PCT SURV DURING AGE RETMT SURV BEGIN OF INTERVAL RATI0 RATI0 INTERVAL

0 . 0 2,908,900 0 . oooo • 1. oooo 100 . 00 0 .5 2,671,656 0 . oooo 1. oooo 100 .00 1 . 5 2,620,055 0 . oooo 1. oooo 100 . 00 2 . 5 2,368,036 7,.306 0 . 0031 0 . 9969 100 .00 3 . 5 2,318,367 0 . oooo 1. oooo 99 . 69 4 .5 2,087,086 89,187 0. 0427 0. 9573 99 .69 5 .5 1,854,048 4 , 045 0 . 0022 0 . 9978 95 .43 6 .5 1,841,727 17,233 0 . 0094 0 . 9906 95 .22 7 .5 1,583,203 1,192 0 . 0008 0 . 9992 94 .32 8 . 5 1,553,343 96,824 0. 0623 0. 9377 94 .24

9 . 5 1,227,757 39,517 0 . 0322 0 . 9678 88 .37 10 .5 1,090,402 61, 6 83" 0 . 0566 0 . 9434 85 .52 11 .5 988,161 22,167 0 . 0224 0 . 9776 80 .68 12 .5 934,445 0 . 0000 1. 0000 78 .87 13 .5 734,672 43,547 0 . 0593 0 . 9407 78 .87 14 . 5 663,323 0 . 0000 1. 0000 74 .19 15 .5 502,042 0 . 0000 1. 0000 74 .19 16 .5 448,467 0 . "0000 1. 0000 74 .19 17 .5 433,817 0 . 0000 1. 0000 74 .19 18 .5 417,078 0 . 0000 1. 0000 74 . 19

19 .5 292,253 0 . 0000 1. 0000 74 .19 20 .5 274,577 0 . oooo 1. oooo 74 .19 21 .& 200,348 0 . oooo 1. oooo 74 .19 22 . 5 108,757 0 . oooo 1. oooo 74 .19 23 .5 94,182 0 . oooo . 1. oooo 74 .19 24 . 5 26,456 0 . oooo 1. oooo 74 .19 25 . 5 74 .19

11-154

90

80

70

60

>

in 50

z LU (J CC Hi 40 CL

30

20

10

X X X X X

X X x \ < X

\ X

ROUfi PENNSYLVRNIR, INC. RCCOUNT 345 TOOLS RND WORK EQUIPMENT - CONSTRUCTION

ORIGINRL RND SMOOTH SURVIVOR CURVES ORIGINRL CURVE: X 1984-2004 EXPERIENCE: 1961-2003 PLRCEMENTS

\

ROUfi PENNSYLVRNIR, INC. RCCOUNT 345 TOOLS RND WORK EQUIPMENT - CONSTRUCTION

ORIGINRL RND SMOOTH SURVIVOR CURVES ORIGINRL CURVE: X 1984-2004 EXPERIENCE: 1961-2003 PLRCEMENTS

X

\ x X X X

I8-S3

10 15 20 25 30

RGE I N T E R R S

35 40 45 50 55 60

9


ACCOUNT 34 5 TOOLS AND WORK EQUIPMENT - CONSTRUCTION

ORIGINAL LIFE TABLE






0 . 0 5,719,816 0 . oooo 1 . oooo 100 .00 0 .5 5,721,974 0 . oooo 1 .0000 100 . 00 1 .5 5,311,268 0 . oooo 1 . oooo 100 .00 2 .5 4,312,118 0 . oooo 1 . oooo 100 .00 3 . 5 3,590,392 0 . oooo 1 . oooo 100 . 00 4 .5 2,940,941 7, 000 0 .0024 0 .9976 100 .00 5 .5 2,268,229 5,204 0 . 0023 0 . 9977 99 .76 6 .5 1,563,274 0 . oooo 1 . oooo 99 .53 7 .5 1,114,575 69,409 0 .0623 0 . 9377 99 .53 8 . 5 1,018,367 0 . oooo 1 . oooo 93 .33

9 . 5 899,803 0 . oooo 1 .0000 93 .33 10 . 5 617,191 0 . oooo 1 . oooo 93 .33 11 . 5 479,032 0 . oooo 1 . oooo 93 .33 12 . 5 398,826 7,497 0 . 0188 0 . 9812 93 . 33 13 . 5 352,981 55,008 0 . 1558 ' 0 . 8442 91 . 58 14 . 5 335,898 0 . 0000 1 . oooo 77 .31 15 .5 314,875 38,798 0 . 1232 0 . 8768 77 . 31 16 . 5 257,777 0 . oooo 1 . 0000 67 . 79 17 .5 209,066 0 . oooo 1 . 0000 67 . 79 18 .5 193,187 0 . oooo 1 . 0000 67 . 79

19 .5 147,024 0 . oooo 1 . 0000 67 . 79 20 .5 99,656 0 . oooo 1 . 0000 67 .79 21 .5 97,498 0 . oooo 1 . oooo 67 . 79 22 .5 99,876 0 . oooo 1 . oooo 67 . 79 23 .5 99,876 0 . oooo 1 . oooo 67 . 79 24 . 5 93,290 0 . oooo 1 .0000 67 . 79 25 . 5 93,290 0 . oooo 1 .0000 67 . 79 26 . 5 70,116 0 . oooo 1 . oooo 67 . 79 27 . 5 60,731 0 . oooo 1 . oooo 67 .79 28 . 5 39,809 0 . oooo 1 . oooo 67 .79

29 . 5 39,809 0 . oooo 1 . oooo 67 .79 30 . 5 38,359 0 . oooo 1 . oooo 67 . 79 31 .5 14,191 0 . oooo 1-. oooo 67 .79 32 .5 14,191 0 . oooo 1 . oooo 67 .79 33 . 5 11,378 0 . oooo 1 . oooo 67 . 79 34 . 5 8 , 272 0 . oooo 1 . oooo 67 . 79 35 . 5 8 , 272 0 ..oooo 1 . oooo 67 .79 36 . 5 8, 272 0 . oooo 1 . oooo 67 . 79 37 . 5 8 , 272 0 . oooo • 1 . oooo 67 .79 38 . 5 8, 272 0 . . oooo 1 .0000 67. . 79

11-156


ACCOUNT 345 TOOLS AND WORK EQUIPMENT - CONSTRUCTION





SURV PCT SURV BEGIN OF

RATIO INTERVAL

3 9 . 5 40 . 5 4 1 . 5 42 .5 43 . 5

2 , 371 2 , 37J 2 , 371 2 , 3 7 !

0 . 0 0 0 0 1 . 0 0 0 0 0 . 0 0 0 0 1 . 0 0 0 0 0 . 0 0 0 0 1 . 0 0 0 0 0 . 0 0 0 0 1 . 0 0 0 0

67 . 7 9 67 . 79 67 . 7 9 67 . 7 9 6 7 . 7 9

11-157

11-158 DETAILED DEPRECIATION CALCULATIONS

11-159 CUMULATIVE DEPRECIATED ORIGINAL COST


CUMULATIVE DEPRECIATED ORIGINAL COST BY YEAR INSTALLED RELATED TO ORIGINAL COST AT JUNE 30, 2 0 08

DEPRECIATED ORIGINAL COST PCT OF

YEAR ORIGINAL ACCRUED AMOUNT CUMULATIVE COL 4

INST COST DEPRECIATION (2) - (3) AMOUNT TOTAL

(1) (2) (3) (4) (5) (6)

1851 7 , 029 7, 029 0 . .0

1854 1 1 0 . .0

1862 1 1 0 . .0

1873 6, 064 4, 114 1, 950 1, 950 0 . . 0

1874 3, 688 2, 522 1, 166 3, 116 0 . . 0

1875 129 128 1 3,117 0 . . 0

1876 42 41 1 3,118 0 . .0

1877 598 386 212 3, 330 0 . .0

1879 127 102 25 3,355 0. .0

1880 685 472 213 3, 568 0 . . 0

1881 204 193 11 3, 579 0 . . 0

1882 63,741 37,886 25,855 29,434 0 . . 0

1883 401 253 148 29,582 0 . . 0

1884 33,198 22,083 11,115 40,697 0 . . 0

1885 22,157 19,313 2, 844 43, 541 0 . . 0

1886 100,275 61,701 38,574 82,115 0 . 0

1887 75,072 50,970 24,102 106,217 0 . 0

1888 3,219 2, 083 1,136 107,353 0 . 0

1889 4, 327 2, 570 1, 757 109,110 0 . 0

1890 14,659 7, 969 6, 690 115,800 0 . 0

1891 14,554 11,767 2, 787 118,587 0 . 0

1892 68,706 46,264 22,442 141,029 0 . 0

1893 68,946 52,058 16,888 157,917 0 . 0

1894 77,263 53,608 23,655 181,572 0 . 0

1895 49,440 36,118 13,322 194,894 0 . 0

1896 251,972 126,228 125,744 320,638 0 . 0

1897 132,111 95,185 36,926 357,564 0 . 0

1898 95,553 64,047 ' 31,506 389,070 0 . 0

1899 376,513 239,986 136,527 525,597 0 . 0

1900 234,325 150,373 83,952 609,549 0 . 0

1901 64,219 43,588 20,631 630,180 0 . 0

1902 147,414 84,430 62,984 693,164 0 . 0

1903 69,179 46,850 22,329 715,493 0 . 1

1904 224,636 141,422 83,214 798,707 0 . 1

1905 290,762 171,186 119,576 918,283 0 . 1

1906 207,081 125,757 81,324 999,607 0 . 1

1907 231,609 148,514 83,095 1,082,702 0 . 1

1908 175,357 101,823 73,534 1,156,236 0 . 1

1909 663,037 396,041 266,996 1,423,232 0 . 1

1910 176,425 145,707 30,718 1,453,950 0 . 1

1911 82,177 52,091 30,086 1,484,036 0 . 1

11-160


CUMULATIVE DEPRECIATED ORIGINAL COST BY YEAR INSTALLED RELATED TO ORIGINAL COST AT JUNE 30, 2008



INST COST DEPRECIATION (2) - {3) AMOUNT TOTAL

(1) (2) (3) (4) (5) (6)

1912 122,000 57,407 64,593 1,548,629 0 . .1

1913 72,540 45,964 26,576 1,575,205 0 . .1

1914 33,401 19,226 14,175 1,589,380 0 . .1

1915 144,120 85,347 58,773 1,648,153 0 . .1

1916 171,374 105,625 65,749 1,713,902 0. .1

1917 112,586 62,090 50,496 1,764,398 0 . .1

1918 285,128 139,245 145,883 1,910,281 0 . .1

1919 74,660 40,395 34,265 , 1,944,546 0 . .1

1920 441,021 216,347 224,674 2,169,220 0. 2

1921 171,339 94,062 77,277 2,246,497 0 . 2

1922 404,848 212,910 191,938 2,438,435 0 . .2

1923 1,286,837 565,695 721,142 3,159,577 0 . 2

1924 1,183,715 635,584 548,131 3,707,708 0 . 3

1925 1,004,617 511,112 493,505 4,201,213 0 . .3

1926 1,686,849 902,577 784,272 4,985,485 0. 4

1927 962,577 572,569 390,008 5,375,493 0. 4

1928 489,943 252,433 237,510 - 5,613,003 0 . 4

1929 792,883 327,910 464,973 6,077,976 0 . 4

1930 336,329 170,610 165,719 6,243,695 0 . 4

1931 570,504 316, 67.6 253,828 6,497,523 0 . 5

1932 1,958,692 698,946 1,259,746 7,757,269 0 . 6

1933 171,970 79,293 92,677 7,849,946 0 . 6

1934 235,945 115,293 120,652 7,970,598 0 . 6

1935 489,303 226,400 262,903 8,233,501 0 . 6

1936 242,635 118,355 124,280 8,357,781 0 . 6

1937 339,010 159,103 179,907 • 8,537,688 0 . 6

1938 235,131 118,882 116,249 8,653,937 0 . 6.

1939 503,938 234,954 268,984 8,922,921 0 . 6

1940 757,876 330,860 427,016 9,349,937 0 . 7

1941 404,537 183,456 221,081 9,571,018 0 . 7

1942 470,714 207,022 263,692 9,834,710 0 . 7

1943 1,206,123 418,151 787,972 10,622,682 0 . 8

1944 149,341 71,261 78,080 10,700,762 0 . 8

1945 550,785 244,962 305,823 11,006,585 0 . 8

1946 357,487 173,753 183,734' 11,190,319 0 . 8

1947 1,653,192 747,302 905,890 12,096,209 0 . 9

1948 2,743,213 1,319,621 1,423,592 13,519,801 1. 0

1949 1,497,163 623,586 873,577 14,393,378 1. 0

1950 3,004,004 1,265,446 1,738,558 16,131,936 1. 1

1951 2,792,435 1,290,583 1,501,852 17,633,788 1. 3

1952 1,919,587 792,700 1,126,887 18,760,675 1. 3

11-161


CUMULATIVE DEPRECIATED ORIGINAL COST BY YEAR INSTALLED

RELATED TO ORIGINAL COST AT JUNE 30, 2008

YEAR

INST

(1)

ORIGINAL

COST

(2)

ACCRUED

DEPRECIATION

(3)


CUMULATIVE COL 4 AMOUNT TOTAL

AMOUNT

(2) - (3)

(4) (5) (6)

1953

1954

1955

1956

1957

1958

1959

1960

1961

1962

1963

1964

1965

1966

1967

1968

1969

1970

1971

1972

1973

1974

1975

1976

1977

1978

1979

1980

1981

1982

1983

1984

1985

1986

1987

1988

1989

1990

1991

1992

1993

7,146,181

4,856,664

5,001,837

5,745,359

10,361,283

6,048,203

4,949,578

3,984,171

4,718,019

5,121,511

3,770,113

8,482,781

5,966,408

8,050,003

5,789,452

4,512,300

5,547,393

4,560,443

6,831,947

12,631,314

11,899,689

17,039,709

11,422,588

9,178,502

6,830,208

9,424,834

11,847,780

10,893,977

8,499,731

6,803,911

7,296,263

14,863,291

18,092,799

22,679,428

19,934,828

27,687,557

27,962,925

28,587,989

47,736,317

24,173,068

47,668,263

3,225,729

2,098,600

2,041,816

2,580,391

3,300,503

2,414,736

1,784,260

1,410,849

2,089,230

1,906,746

1,590,317

3,016,474

2,326,667

2,608,859

2,115,551

1,773,699

2,131,514

1,642,962

2,283,745

5,663,457

776,276

453,561

755,068

897,240

2,226,129

3,111,416

3,437,435

3,567,919

2,643,899

121,030

381,100

705,233

950,597

348,121

356,043

10,044,355

8,321,293

9,271,695

17,170,349

7,993,102

13,644,381

3,920,452

2,758,064

2,960,021

3,164,968

7,060,780

3,633,467

3,165,318

2,573,322

2,628,789

3,214,765

2,179,796

5,466,307

3,639,741

5,441,144

3,673,901

2,738,601.

3,415,879

2,917,481

4,548,202

6,967,857

7,123,413

11,586,148

7,667,520

5,281,262

4,604,079-

6,313,418

8,410,345

7,326,058

5,855,832

4,682,881

4,915,163

10,158,058

13,142,202

13,331,307

12,578,785

17,643,202

19,641,632

19,316,294

30,565,968

16,179,966

34,023,882

22,681,127 1.6

25,439,191 1.8

28,399,212 2.0

31,564,180 2.2

38,624,960 2.7

42,258,427 3.0

45,423,745 3.2

47,997,067 3.4

50,625,856 3.6

53,840,621 3.8

56,020,417 4.0

61,486,724 4.4

65,126,465 4.6

70,567,609 5.0

74,241,510 5.3

76,980,111 5.5

80,395,990 5.7

83,313,471 5.9

87,861,673 6.2

94,829,530 6.7

101,952,943 7.2

113,539,091 8.1

121,206,611 8.6

126,487,873 9.0

131,091,952 9.3

137,405,370 9.8

145,815,715 10.4

153,141,773 10.9

158,997,605 11.3

163,680,486 11.6

168,595,649 12.0

178,753,707 12.7

191,895,909 13.6

205,227,216 14.6

217,806,001 15.5

235,449,203 16.7

255,090,835 18.1

274,407,129 19.5

304,973,097 21.7

321,153,063 22.8

355,176,945 25.2

11-162


CUMULATIVE DEPRECIATED ORIGINAL COST BY YEAR INSTALLED




INST COST DEPRECIATION (2) - {3) AMOUNT TOTAL

(1) (2) (3) (4) (5) (6) 1

1994 31,092,687 8,739,679 22,353,008 377,529,953 26 . 8

1995 53,157,391 15,111,213 38,046,178 415,576,131 29 . 5

1996 31,554,774 9,379,024 22,175,750 437,751,881 31. .1

1997 35,965,676 9,132,803 26,832,873 464,584,754 33 . . 0

1998 77,139,208 14,954,646 62,184,562 526,769,316 37 . .4

1999 58,077,822 11,641,124 46,436,698 573,206,014 40 . . 7

2000 101,696,414 16,507,566 85,188,848 658,394,862 46 . . 8

2001 70,629,445 12,413,466 58,215,979 716,610,841 50 . . 9

2002 138,283,647 23,746,739 114,536,908 831,147,749 59. . 0

2003 61,114,552 9,520,836 51,593,716 882,741,465 62 . . 7

2004 118,265,213 18,240,933 100,024,280 982,765,745 69 . . 8

2005 109,962,322 10,828,960 99,133,362 1081,899,107 76 . 8

2006 155,489,228 10,680,287 144,808,941 1226,708,048 87 . . 1

2007 151,379,962 5,935,273 145,444,689 1372,152,737 97 . . 5

2008 36,284,554 590,701 35,693,853 1407,846,590 100 . . 0

SUBTOTAL , 1780,758,760 372,912,170 1407,846,590

UNDATED 287,149 58,004 229,145

NONDE PRE CIABLE

PLANT 27,809,242 - 27,809,242

TOTAL 1,808,855,151 372,970,174 1435,884,977

11-163

11-164 UTILITY PLANT IN SERVICE



CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AT JUNE 30, 2008

ORIGINAL CALCULATED ALLOC. BOOK FUT. BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL CD (2) (3) (4) (5) (6) (7)

CRUM CREEK PUMPING STATION INTERIM SURVIVOR CURVE.. IOWA 100-S0.5 PROBABLE RETIREMENT YEAR.. 6-2035

1899 35,544 . 97 20,836 27,052 8,493 19 .21 442

1910 338 . 03 188 244 94 21 .05 4

1925 227 .87 123 160 68 22 .26 3

1926 1,402 .95 758 984 419 22 . 17 19

1927 13,538 .36 7, 336 9, 524 4, 014 22 .09 182

1930 2, 963 .02 1, 612 2, 093 870 22 . 00 40

1931 4,151 .46 2, 259 2, 933 1, 218 22 . 01 55

1932 704 .62 383 497 208 22 . 04 9

1933 777 . 72 423 54 9 229 22 . 09 10

1934 94 . 06 51 66 28 22 . 15 1

1937 14 . 55 8 10 5 22 . .46

1940 414 . 91 215 279 136 22 . 91 6

1946 394 .18 206 267 127 22 .75 6

1947 1,324 . 06 689 895 429 23 . 03 19

1948 23,310 .54 12,054 15,650 7, 661 23 .33 328

1949 284 .36 148 192 92 22 . 97 4

1950 8, 022 .16 4, 151 5,389 2, 633 23 .30 113

1951 16,792 .09 8, 74 0 11,347 5,445 23 . 00 237

1952 283 . 82 14 5 188 96 23 . .37 4

1953 9, 023 .41 4, 681 6, 077 2, 946 23 . .13 127

1954 3,197. .09 1, 625 2, 110 1, 087 23 . , 52 46

1958 516 . . 04 262 340 176 23 . 53 7

1961 6,709. . 99 3,332 4 , 326 2, 384 23 . . 92 100 1962 15,929. . 54 7, 899 10,255 5, 675 23 . . 93 237 1965 832 . . 13 406 527 305 24 . . 11 13 1968 14,518. .80 7, 045 9,147 5, 372 24 . . 10 223 1971 322 . .70 153 199 124 24 . .35 5 1973 171,231. .22 79,999 103,865 67,366 24 . .52 2, 747

1974 17,899. .30 8, 345 10,834 7, 065 24 . .48 289

1976 17,007. .03 7, 818 10,150 6, 857 24 . .50 280

1977 1,021. .01 467 606 415 24 . . 56 17

1978 2,317. . 99 1, 047 1,359 959 24 . .64 39 1979 1,715. . 86 769 998 718 24 . 76 29 1980 3,014 . 13 1,350 1, 753 1, 261 24 . 63 51 1981 2,342 . 30 1, 032 1, 340 1, 002 24 . . 81 40 1982 9,914 . 52 4, 352 5, 650 4,265 24 . 76 172

1983 11,131. 37 4 , 829 6, 270 4,861 24 . 75 196

11-165





CRUM CREEK PUMPING STATION INTERIM SURVIVOR CURVE.. IOWA 100-S0.5 PROBABLE RETIREMENT YEAR.. 6-2 035

1984 4, 900 00 2, 084 2, 706 2, 194 25 02 88

1985 4,190 95 1, 769 2, 297 1, 894 • 24 85 76

1986 4, 658 04 2, 183 2, 834 i , 824 24 95 73

1987 15,235 78 6, 943 9, 014 6, 222 25 08 248

1988 2, 815 58 1, 250 1, 623 1, 193 25 .05 48

1989 17,859 00 7, 703 10,001 7, 858 25 05 314

1991 1, 604 43 646 839 765 25 19 30

1992 64,314 85 24,903 32,332 31, 983 25 32 1, 263

1995 1, 441 18 489 635 806 25 31 32

1996 1,426 14 457 593 833 25 45 33

1997 33,139 29 9, 988 12,968 20, 171 25 50 791

1999 68,347 01 17,839 23,161 45, 186 25 48 1, 773

2000 29,929 63 7, 135 9, 264 20, 666 25 56 809

2001 10,860 59 2, 334 3, 030 7, 831 25 57 306

2006 3, 047 87 220 286 2, 762 25 70 107

662,998 50 281,679 365,708 297, 291 12, 091

PICKERING CREEK PUMPING STATION

INTERIM SURVIVOR CURVE. . IOWA 100-SO . 5

PROBABLE RETIREMENT YEAR.. 6-2033

1896 20,288 16 12,211 15,854 4, 434 17 87 248

1913 186 89 107 139 48 19 94 2

1918 953 80 549 713 241 19 89 12

1920 11,348 60 6, 304 8, 185 3, 164 20 70 153

1927 61,94 9 94 34,450 44,727 17, 223 21 04 819

1928 699 73 390 506 194 21 01 9

1930 16,458 11 9, 180 11,919 4, 539 21 01 216

1931 44,748 07 24,965 32,412 12, 336 21 04 586

1934 1, 819 63 996 1, 293 527 21 24 25

1936 30 76 17 22 9 21 46

1942 498 66 268 348 151 21 72 7

1945 365 28 196 254 111 21 75 5

1949 1,299 88 700 909 391 21 65 18

1953 223 37 120 156 67 21 92 3

1956 27,576 69 14,538 18,875 8, 702 22 07 394

11-166







(1) (2) (3) (4) (5) (6) (7)


INTERIM SURVIVOR CURVE.. IOWA 100-S0.5


1958 83,302 .49 43,992 57,115 26,187 21 .94 1, 194 1960 1, 662 . 98 859 1, 115 548 22 .42 24

1961 7, 566 .95 3,905 5, 070 2,497 22 .44 111

1962 18,976 . 19 9, 775 12,691 6, 285 22 .49 279 1964 3, 192 .14 1,619 • 2, 102 1, 090 22 .67 48 1965 123,695 .02 63,641 82,626 41,069 22 .36 1, 837

1967 97,570 .24 49,263 63,959 33,611 22 .69 1,481

1970 68,728 .79 34,543 44,848 23,881 22 .61 1, 056 1971 600 . 76 297 386 215 22 . 88 9

1972 4, 854 . 08 2, 398 3, 113 1, 741 22 .82 76 1973 5, 753 .53 2, 836 3 , 682 2, 072 22 . 80 91

1974 532,049 .58 259,534 336,956 195,094 22 . 82 8, 54 9

1975 140,439 . 60 68,212 . 88,560 51,880 22 . 87 2, 268

1976 91,068. .42 43,995 57,119 33,949 22 . 95 1, 479 1977 57,134. .95 27,253 35,383 21,752 23 . 05 944

1978 8,777. . 89 4, 185 5, 433 3, 345 22 . 91 146

1979 5, 006 .06 2, 352 3 , 054 1, 952 23 . 08 85 1980 1,637. . 76 767 996 642 23 . 02 28 1981 16,205. .79 7, 463 9, 689 6, 517 23 . .25 280 1982 9, 503 . 39 4, 327 5, 618 3, 885 23 . .26 167

1983 138,236. .91 62,497 81,141 57,096 23 . . 31 2 , 449 1984 34,601. .16 15,605 20,260 14,341 23 . . 17 619 1985 3,830. .51 1, 692 2, 197 1, 634 23 . .30 70 1986 14,079. .86 6, 846 8, 888 5, 192 23 . 25 223 1987 20,074. . 91 9, 485 12,315 7, 760 23 . .44 331 1988 3,767. . 03 1, 733 2,250 1, 517 23 . .48 65 1989 25,697. 43 11,523 14,960 10,737 23 . .37 459 1990 76,588. 91 33,224 43,135 33,454 23 . 49 1,424 1991 10,068. 53 4, 228 5, 489 4, 580 23 . 49 195 1992 779. 80 316 410 370 23 . 53 16 1993 36,073. 56 14,015 18,196 17,878 23 . 61 757

1996 2,831. 17 951 1, 235 1,596 23. 71 67 1997 13,534 . 02 4, 288 5, 567 7, 967 23 . 72 336 1998 17,690 . 75 5, 236 6, 798 10,893 23 . 78 458 1999 7,334. 59 2, 013 2, 614 4, 721 23 . 79 198 2000 15,237 . 59 3 , 828 4, 970 10,268 23 . 85 431 2001 19,401 . 18 4, 400 5, 713 13,688 23 . 86 574

1-167



CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AT JUNE 30,' 2008



(1) (2) (3) (4) (5) (6) (7)




2002 46,364.20

2003 110,151.94

2007 47,168.88

2,109,687.11

9, 319 19,056 1, 887

12,099

24,740

2, 450

948,349 1,231,254

34,265 23.85 1,437

85,412 23.90 3,574

44,719 24 .00 1,863

878,437 38,195

NESHAMINY CREEK PUMPING STATION



1909 56,147 .46 31,869 41,376 14,771 20 05 737

1926 783 .40 433 562 221 21 09 10

1931 10,578 .47 5, 665 7,355 3 , 223 22 01 146

1932 8, 494 .38 4, 552 5, 910 2, 584 22 04 117

1933 7 .78 4 5 3 22 09

1935 88 .39 49 64 24 21 34 1

1937 1, 718 .62 933 1, 211 . 508 21 59 24

1938 1, 973 .05 1, 068 1, 387 586 21 74 27

1940 348 .33 188 244 104 22 09 5

1943 89 . 02 48 62 27 21 96 1

1946 326 .31 176 229 97 22 03 4

1948 1, 695 . 95 893 1, 159 537 22 64 24

1949 576 .21 305 396 180 22 30 8

1956 5, 253 .33 2, 728 3, 542 1, 711 22 63 76

1965 543 .47 271 352 191 23 23 8

1970 6, 870 .80 3, 386 4,396 2,475 23 35 106

1971 386 64 187 243 144 23 61 6

1972 34,434 97 16,691 21,670 12,765 23 52 543

1973 3 , 708 60 1, 794 2, 329 1, 380 23 48 59

1975 19,785 20 9, 299 12,073 7, 712 23 82 324

1976 1, 004 27 470 610 394 23 87 17

1977 36,425 51 16,949 22,005 14,421 23 95 602

1978 5, 978 89 2, 785 3, 616 2, 363 23 76 99

1979 65,345 44 29,994 38,942 26,403 23 91 1, 104

1980 4, 858 87 2, 226 2, 890 T, 969 23 81 83

1981 15,647 09 7, 049 9, 152 6, 495 24 02 270

1982 10,836 43 4, 859 6,308 4 , 52 8 24 00 189

11-168




ORIGINAL CALCULATED ALLOC. BOOK FUT. BOOK YEAR COST ACCRUED RESERVE ACCRUALS (1) {2) (3) (4) (5)

REM. LIFE (6)

ANNUAL ACCRUAL

(7)

NESHAMINY CREEK PUMPING STATION INTERIM SURVIVOR CURVE.. IOWA 100-SO.5 PROBABLE RETIREMENT YEAR.. 6-2034

1983 12,442 .51 5, 511 7, 155 5, 288 24 . 02 220

1984 5, 12 8 .45 2, 241 2, 910 2 , 218 24 .08 92

1986 1,494. .54 713 926 569 24 .08 24

1987 23,554. .81 10,932 14,193 9,362 24 .25 386

1988 22,452. .53 10,149 13,176 9,277 24 . 25 383

1989 40,948. .71 17,972 23,333 17,616 24 .29 725

1990 36,294 .14 15,418 20,018 16,276 24 .37 668

1993 7,583. .43 2, 889 3, 751 3, 832 24 .37 157

2002 36,032. . 66 7, 026 9, 121 26,912 24 .77 1, 086

2005 17,420. . 60 1, 876 2, 436 14,985 24 . 86 603

497,259. . 26 219,598 285,107 212,151 8, 934

UPPER MERION RESERVOIR INTERIM SURVIVOR CURVE.. IOWA 100-S0.5 PROBABLE RETIREMENT YEAR.. 6-2 009

1969 5, 832 .14 5, 637 5, 832

1972 10,438 . 14 10,063 10,438

1973 122 . 34 118 122

1986 325 . . 57 312 326

1992 140 . .54 132 141

1993 7,152. .11 6, 705 7, 152

1994 884 . .66 826 885

1995 1,414. .40 1,313 1,414

1996 13,182. .68 12,165 13,183

2003 93,473. .54 77,910 93,474

2006 25,819. .68 17,217 • 25,819

158,785. . 80 132,398 158,786

PICKERING EAST INTERIM SURVIVOR CURVE.. IOWA 100-S0.5 PROBABLE RETIREMENT YEAR.. 6-2066

1990 132,372 .10 37,408 4 8,6 51 83,721 45.69 1,832 1991 6,4 02,419.24 1,73 0,574 2,2 50,711 4,151,708 45.89 90,471

(1-169




YEAR (1)

ORIGINAL COST (2)

CALCULATED ACCRUED

(3)

ALLOC. BOOK RESERVE

(4)

PICKERING EAST INTERIM SURVIVOR CURVE.. IOWA 100-S0.5 PROBABLE RETIREMENT YEAR.. 6-2066

1992 53,417 .08 13,760 17,896

1994 62,666 . 63 14,564 18,941

1998 6, 079 .25 1, 070 1, 392

1999 1, 916 . 96 307 399

6, 658,871 .26 1 ,797,683 2,337,990

OTHER STRUCTURES


1910 17,787 . 78 17,788 17,788 1914 885 .29 885 885

1926 5,709 .48 5, 709 5, 709

1929 522 .58 523 523

1930 1,314 .00 1., 314 1, 314

1931 1, 930 .27 1, 930 1,930

1932 2, 739 .52 2, 740 2, 740

1937 116 . .47 112 116

1938 1,187. .29 1, 124 1, 187

1939 65 . .50 62 66

1940 2,262. . 86 2, 101 2,263

1943 208 . .50 189 209

1944 1,359. . 72 1, 228 1, 360

1945 2,228. .40 1, 967 2,228

1946 570 . . 17 501 570

1950 6,854. .71 5, 757 6, 855

1951 23,266. .55 19,432 23,267

1952 1,356. . 00 1, 121 1, 356

1953 14,160. 31 11,592 14,160

1954 87, 982 . 08 71,239 87,982

1955 31,723. 30 25,835 31,723

1956 54,542 . 33 43,874 54,542

1957 15,625. 19 12,400 15,625

1958 54,0 94. 31 42,464 54,0 94

1959 1,158. 27 896 1,158

1960 102 . 48 78 102

1961 21,949. 99 16,528 21,606

FUT. BOOK ACCRUALS

(5)

REM. LIFE (6)

ANNUAL ACCRUAL

(7)

3 5 , 5 2 1 43 ,726

4, 687 1 , 518

4 , 3 2 0 , 8 8 1

46 . 1 1 46 .24 46 . 82 47 .18

770 946 100

32

9 4 , 1 5 1

3 4 4 7. 64 45

11-170







(!) (2) (3) (4) (5) (6) (7)

OTHER STRUCTURES


1962 26 328 67 19,510 ,25,504 825 8 05 102

1963 56 239 58 41,100 53,727 2, 513 8 48 296

1964 17 131 89 12,311 16,093 1, 039 8 91 117

1965 30 204 24 21,391 27,963 2,241 9 36 239

1966 20 188 32 14,043 18,357 1, 831 9 81 187

1967 1 805 55 1, 237 1, 617 189 10 28 18

1968 56 328 76 37,853 49,482 6 , 847 10 76 636

1969 37 365 71 24,706 32,296 5, 070 11 25 451

1970 57 508 00 37,403 48,894 8, 614 11 75 733

1971 19 211 87 12,240 16,000 3,212 12 26 262

1972 158 526 08 99,269 129,767 28,759 12 78 2,250

1973 186 213 15 113,292 148,098 38,115 13 54 2 , 815

1974 47 456 19 28,241 36,917 10,539 14 08 749

1975 277 095 89 161,879 211,612 65,484 14 62 4 ,479

1976 9 089 26 5,211 6, 812 2, 277 15 17 150

1977 28 296 51 15,744 20,581 7, 716 15 95 484

1978 196 861 41 106,994 139,865 56,996 16 51 3, 452

1979 126 414 23 67,366 88,062 38,352 17 08 2, 245

1980 20 810 58 10,751 '14,054 6, 757 17 87 378

1981 126 604 82 63,809 83,412 43,193 18 45 2, 341

1982 8 646 90 4, 266 5, 577 3, 070 19 05 161

1983 10 972 12 5, 219 6, 822 4 ,150 19 84 209

1984 . 73 588 41 34,101 44,578 29,010 20 44 1, 419

1985 116 310 95 51,095 66,792 49,519 21 25 2 , 330

1986 418 384 14 209,861 274,335 144,049 21 86 6, 590

1987 315 151 42 151,556 198,117 117,034 22 67 5, 163

1988 484 964 09 224,053 292,887 192,077 23 29 8, 247

1989 259 287 79 114,294 149,407 109,881 24 10 4, 559

1990 137 346 64 57,850 75,623 61,724 24 74 2, 495

1991 242 021 76 96,688 126,393 115,629 25 55 4, 526

1992 557 329 09 211,339 276,267 281,062 26 19 10,732

1993 520 396 78 185,782 242,858 277,539 27 02 10,272

1994 3 51 008 63 117,447 153,529 197,480 27 84 7, 093

1995 813 153 58 254,761 333,029 480,125 28 49 16,852

1996 109 413 27 31,774 41,536 67,877 29 32 2, 315

1997 13 538 47 3, 619 4, 731 8, 807 30 15 292

1998 239 475 38 58,432 76,383 163,092 30 98 5, 264

1999 699 565 75 154,884 202,467 497,099 31 65 15,706

1-171





YEAR

(1}

ORIGINAL

COST

(2)

CALCULATED

ACCRUED

(3)

ALLOC. BOOK

RESERVE

(4)

FUT. BOOK

ACCRUALS

(5)

REM.

LIFE

(6)

ANNUAL

ACCRUAL

(7)

OTHER STRUCTURES SURVIVOR CURVE.. IOWA 45-R3

2000 545,461 . 86 107,783 140,896 404,566 32 .49 12,452

2001 853,180 . 69 148,112 193,615 659,566 33 .32 19,795 2002 3, 129,397 .14 469,410 613,622 2,515,775 34 .00 73,993

2003 182,098. .62 22,853 29,874 152,225 34 . 84 4,369

2004 85,228. .09 8, 591 11,230 73., 998 35 .68 2, 074

2005 798,941. .95 60,879 79,582 719,360 36 .37 19,779

2006 978,940. .25 50,122 65,521 913,419 37 .06 24,647

2007 533,710. .20 13,823 18,070 515,640 37 . 61 13,710

2008 1, 586,649. .36 10,472 13,689 1,572,960 37 .77 41,646

15, 915,547. .39 4,042,805 5, 257,901 10,657,646 339,119

26, 003,149. .32 7,422,512 9, 636,746 16,366,406 492,490

COMPOSITE 1 REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT.. 33 .2 1.89

1-172




RELATED TO ORIGINAL COST AT JUNE 30, 2 0 08



(1) (2) (3) (4) (5) (6) {7)

CRUM CREEK PUMPING STATION

INTERIM SURVIVOR CURVE.. IOWA 90-S2


1923 11,203 . 06 6,585 6, 249 4, 954 18 . 09 274

1932 17,404 . 72 9, 914 9, 408 7, 997 • 19 .24 416

1943 7, 620 .36 4,168 3, 955 3,665 21 .21 173

1946 1,155 .33 635 603 552 21 .33 26

1958 339,895. . 01 179,329 170,180 169,715 22 . 99 7, 382

1959 450 . , 88 240 228 223 22 . 94 10

1968 12,454. .38 6, 387 6, 061 6, 393 24 . 10 265

1970 1,294. .37 653 620 674 24 .50 28

1971 918. .47 460 437 481 24 , . 73 19

1974 658 . . 87 330 313 346 24 . . 82 14

1975 2,575. . 17 1, 265 1, 200 1, 375 25 . .14 55

1976 7,647. .04 3,765 3,573 4, 074 25 . . 14 162

1978 21,957. .09 10,744 10,196 11,761 25 .25 466

1980 6,490 . 42 3,124 2 , 965 3, 525 25 , .48 138

1981 4,826. .32 2, 303 2, 186 2, 640 25 . .63 103 1982 255 . .46 121 115 140 25 . , 81 5

1983 3,066. .74 1, 449 1, 375 1, 692 25 . 76 66

1984 11,681. .22 5, 419 5, 143 6, 538 26 . . 00 251 1985 3,742. .31 1, 732 1, 644 2, 098 26 . .02 81 1986 1,928. .40 882 837 1, 0 91 26 . 08 42

1988 5,144. .38 2, 222 2 ,109 3 , 035 26 . 30 115 1989 4,448. .47 1, 868 1, 773 2 , 675 26 .25 102 1991 3,509. . 64 1, 378 1, 308 2,202 26 .29 84

1992 16,543. . 12 6, 247 5,928 10,615 26 . 37 403 1993 61,799. . 82 22,341 21,201 40,599 26 .49 1, 533 1994 34,474. 23 11,921 11,313 23,161 26 . .49 874 1997 3,269. .23 953 904 2, 365 26 . .74 88 1998 298,762. 45 81,263 77,117 221,645 26 . . 76 8, 283 1999 72,045. .30 18,155 17,229 54,816 26 . .71 2 ,052 2000 106,079. 27 24,441 23,194 82,885 26 , .72 3 ,102 2001 200,093. 92 41,459 39,343 160,751 26 . .78 6, 003 2002 211,916. 64 38,781 36,802 175,115 26 . .79 6, 537

2003 4,013 . 73 630 598 3,416 26. . 85 12 7 2004 45,927 . 87 5, 952 5, 648 40,280 26 . .86 1, 500 2005 538,377 . 62 53,945 51,192 487,186 26. . 94 18,084 2006 691,467. 43 47,850 45,409 646,058 26 . . 90 24,017

2007 816,184 . 29 29,219 27,728 788,456 26 . . 93 29,278

11-173




ORIGINAL CALCULATED ALLOC. BOOK FUT. BOOK YEAR COST ACCRUED RESERVE ACCRUALS (1) (2) {3) {4) (5)

CRUM CREEK PUMPING STATION INTERIM SURVIVOR CURVE.. IOWA 90 -S2 PROBABLE RETIREMENT YEAR.. 6-2 035

REM. LIFE (6)

2 00 8 106,656.54 981 931

3,677,93 9.57 62 9,111 597,015

PICKERING PUMPING STATION INTERIM SURVIVOR CURVE. . IOWA 90-S2 PROBABLE RETIREMENT YEAR.. 6-2 027

ANNUAL ACCRUAL

(7)

105 ,726 26 .92 3 ,927

3 , 0 8 0 , 9 2 0 116 ,085

1913 1, 610 . 02 1, 072 1, 017 593 13 . 70 43

1927 5, 873 .54 3, 780 3, 587 2 ,287 15 . 15 151

1928 758 .70 487 462 297 15 .24 19

1931 318 . 18 209 198 120 14 . 74 8

1943 3, 024 .39 1, 895 1, 798 1, 226 16 .30 75

1949 240 . 08 149 141 99 16 .76 6

1950 173 .51 108 102 72 16 .63 4

1956 95,411 . 82 59,117 56,101 39,311 16 .97 2, 316

1957 276,502 . 07 170,712 162,003 114,499 17 . 03 6, 723

1958 13,840 . 78 8, 512 8, 078 5,763 17 .11 337

1959 216 . 02 132 125 91 17 .23 5

1965 6, 228 . 82 3, 768 3, 576 2, 653 17 . 61 151

1967 40,155. . 98 24,037 22,811 17,345 17 .82 973

1968 • 358 . .07 214 203 155 17 . 80 9

1970 10,161. .19 6, 046 5,738 4, 423 17 . 87 248

1972 5,769. .89 3, 394 3, 221 2, 549 18 . 05 141

1973 17,435. . 15 10,186 9, 666 7, 769 18 . 19 427

1974 77,130. . 62 45,199 42,893 34,238 18 . 08 1, 894

1975 4,991. .34 2, 899 2, 751 2, 240 18 .28 123

1976 638 . . 66 369 350 289 18 .25 16

1977 8,509. .63 4, 919 4, 668 3, 842 18 .26 210

1978 13,174, .61 7, 567 7, 181 5, 994 18 .31 327

1979 2,784. . 77 1, 589 1, 508 1, 277 18 .39 69

1980 7,933. . 17 4, 487 4, 258 3 , 675 18 . 51 199

1981 9,473. .82 5, 336 5, 064 4 ,410 18 .45 239

1982 1,365. .47 767 728 637 18 . .44 35

1983 9,304 . 30 5,187 4, 922 4, 382 18 . .48 237

1984 20, 938 . 68 11,571 10,981 9, 958 18 . . 55 537

1986 2 ,319. 77 1, 255 1, 191 1, 129 18 . . 65 61

11-174



CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AT JUNE 30, 2 008



CD (2) (3) (4) (5) (6) (7)

PICKERING PUMPING STATION



1987 46,186 .40 24,442 .23,195 22,991 18 . 68 1, 231 1988 2, 103 .72 1, 086 1, 031 1, 073 18 . .76 57

1989 26,206 .98 13,195 12,522 13,685 18. .74 730

1991 21,324 .36 10,114 9, 598 11,726 18 . . 84 622

1992 10,125 .10 4, 649 4 ,412 5, 713 18 . 84 303

1993 76,553 .30 33,875 32,147 44,406 18 . .90 2, 350

1994 555,896 .34 236,589 224,519 331,377 18 . . 89 17,542

1995 17,538 .48 7, 159 6, 794 10,744 18 . . 85 570

1996 21,708. . 02 8, 440 8, 009 13,699 18 . . 86 726

1997 3,269. .23 1, 201 • 1,140 2,129 18 . . 94 112

1998 495,187. . 02 171,335 162,594 332,593 18 . .90 17,598

1999 151,304. . 05 48,750 46,263 105,041 18 . . 93 5, 549

2000 1 ,015,152. .52 301,297 285,925 729,228 18 . . 95 38,482

2001 123,173. . 84 33,195 31,501 91,673 18 . . 97 4, 833

2 0 02 134,012. .05 32,243 30,598 103,414 18 . . 94 5, 460

2004 40,117. . 93 6, 981 6, 625 33,493 18. . 99 1, 764

2005 47,296. . 82 6, 456 6, 127 41,170 18 . . 98 2,169

2006 1,318,825. .21 125,816 119,396 1,199,429 18 . . 96 63,261

2007 36,096. . 93 1, 805 1, 713 34,384 19 . . 00 1, 810

2008 53,317. .28 693 658 52,659 18 . .98 2, 774

4 ,832,038. . 63 1,454,284 1,380,089 3,451,950 183,526

PICKERING EAST CARBON HOUSE INTERIM SURVIVOR CURVE.. IOWA 90-S2 PROBABLE RETIREMENT YEAR.. 6-2066

1989 1,163,641. .68 325,005 308,424 855,218 49 . . 03 17,443

1991 50,570. . 09 12,809 12,156 38,414 50 . . 11 767

1992 2, 433 .79 588 558 1, 876 50 . .23 37

1993 62,805. .82 14,320 13,589 49,217 50 . . 79 969

1998 18,268. .77 2, 923 2, 774 15,495 52 . .50 295

2006 7,228. .32 254 241 6 , 987 54 . . 82 127

1, 304,948. .47 355,899 337,742 967,207 19,638

11-175






(1) (2) (3) (4) (5) (6) (7)

NESHAMINY PUMPING STATION

INTERIM SURVIVOR CURVE.. IOWA 90-52


1948 161,137 . 07 77,378 73,430 87,707 26 .21 3, 346 1949 549 . 71 262 249 301 • 26 .47 11 1950 80 .33 39 37 43 26 . 03 2 1951 449 .19 217 206 243 26 . 33 9 1952 114 . 08 54 51 63 26 . 64 2 1961 27,535 . 35 12,584 11,942 15,593 28 .76 542 1962 437 . 64 198 188 250 29 .19 9 1963 124 . 00 57 54 70 29 . 07 2 1967 895 .14 400 380 515 29 . 92 17 1969 179 .10 80 76 103 30 .44 3 1972 30,617 .43 13,254 12,578 18,039 31 . 11 580 1974 2, 752 .50 1, 187 1,12 6 1, 627 31 .36 52 1976 5,541. .42 2 ,334 2, 215 3, 326. 32 .10 104 1977 2,494. .43 1, 042 989 1, 505 32 .29 47 1979 4,240. .89 1, 783 1, 692 2., 549 32 .35 79 1981 5,086. .20 2, 094 1, 987 3, 099 32 .88 94 1982 3,896. . 95 1, 586 1, 505 2,392 33 . 17 72 1983 14,327. .35 5, 795 5,499 8, 828 33 . 14 266 1985 431. .41 173 164 267 33 .50 8 1986 20,694. .35 8,195 7, 777 12,917 33. .56 385 1987 166,551. .39 63,656 60,408 106,143 33 . 95 3,126 1988 19,486. .40 7, 210 6, 842 12,644 34 . . 05 371

1990 14,489. . 89 4, 982 4, 728 9, 762 34 . . 36 284 1991 8,885. .15 2, 945 2, 795 6, 090 34 . .28. 178 1992 20,318. 87 6, 437 6, 109 14,210 34 . .51 412 1993 21,666. 01 6, 565 6,-230 15,436 34 . .50 447 1994 31,368. 22 9, 003 8, 544 22,824 34 . .78 656 1995 25,287. 85 6, 871 6, 520 18,768 34 , . 85 539 1996 77,776. 33 19,880 18,866 58,910 34 . . 95 1, 686 1997 18,340. 99 4, 378 4, 155 14,186 35 . . 08 404

1998 1,566,595. 31 347,784 330,041 1,236,554 35 . 05 35,280

2000 116,496. 24 21,529 20,431 96,065 35 . 29 2, 722

2001 31,329. 21 5,176 4, 912 26', 417 35 . 37 747

2002 25,919. 57 3, 748 3, 557 22,363 35. 49 630 2003 5,322. 83 657 623 4, 700 3 5 . 49 132

2004 40,131. 01 4, 061 • 3,854 36,277 35 . 53 1, 021 2006 213,394. 33 11,353 10,773 202,621 35. 59 5, 693

11-176




ORIGINAL CALCULATED ALLOC. BOOK FUT. BOOK YEAR COST ACCRUED RESERVE ACCRUALS U) (2) (3) (4) (5)

NESHAMINY PUMPING STATION INTERIM SURVIVOR CURVE.. IOWA 90-S2 PROBABLE RETIREMENT YEAR.. 6-2044

REM. LIFE (6)

2007 18,919.97 515 489

2,703,864.11 655,462 622,022

UPPER MERION RESERVOIR INTERIM SURVIVOR CURVE.. IOWA 90-S2 PROBABLE RETIREMENT YEAR.. 6-2053

18,431 35.76

2,081,838

ANNUAL ACCRUAL

(7)

515

60 ,473

1969 37,560. .24 14,802 14,047 23,513 35 -63 660

1970 19,023. . 76 7, 577 7, 190 11,834 35. .53 333

1972 354,040. .34 137,403 130,393 223,647 36 . .46 6,134

1973 47,032. . 31 18,413 17,474 29,558 36 .43 811

1974 5,330 . .27 2 , 059 1, 954 3, 376 36 . 92 91

1975 4,012. . 32 1, 529 1, 451 2, 561 37 .42 68

1979 2,865. . 71 1, 061 1, 007 1, 859 38 .57 48

1981 2,593. .66 958 909 1, 685 38 . 79 43

1982 2,337. .42 "850 807 1, 530 39 .36 39

1983 18,818. .27 6, 782 6, 436 12,382 39 .52 313

1986 60,826. . 64 21,411 20,319 40,508 40 .50 1, 000

1992 2,269 .28 628 596 1, 673 41 .80 40

1993 5,936,374. . 89 1,567,203 1,487,246 4,449,129 41 . 82 106,388

1994 37,454. .90 9, 334 8, 858 28,597 42 .18 678

1996 18,383. . 91 4, 037 3 , 831 14 ,553 42 .64 341

1998 8,088. .98 1, 529 1, 451 6, 638 42 .91 155

2002 31,373. . 44 3, 802 3, 608 27,765 43. .50 638 2003 20,102. .58 2, 061 1,956 18,147 43 . .78 415

2004 40,117. . 93 3, 354 3, 183 36,935 43 . . 85 842

2006 112,766. . 14 4, 8 94 4, 644 108,122 44 . 08 2 , 453

2007 89,498. .20 1, 987 1, 886 87,612 44 . 05 1, 989

6,850,871. . 19 1,811,674 1,719,246 5,131,624 123,479

1-177




ORIGINAL CALCULATED ALLOC. BOOK FUT. BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (2) (3) (4) (5) (6) (7}

PICKERING EAST (PUMP & TREAT. BLDG.) INTERIM SURVIVOR CURVE.. IOWA 90-S2 PROBABLE RETIREMENT YEAR.. 6-2 0 66

1990 58,559 .21 15,600 14., 804 43,755 49 .57 883

1991 6,624,538 .70 1, 677,996 1,592,388 5,032,151 50 . .11 100,422

1992 171,005 .77 41,315 39,207 131,799 50 .23 2, 624

1994 13,204 . 18 2 , 847 2, 702 10,502 50 .94 206

1996 2, 151 . 80 405 384 1, 768 51. . 69 34

1999 4, 026 .13 587 557 3, 469 52 . .73 66

2001 5, 861 . 98 677 642 5, 220 53 . .61 97

2002 25,919 .57 2, 597 2,465 23,455 53 . . 88 435

2006 179,409 .26 6, 315 5, 993 173,416 54 . 82 3, 163

2007 217,238 .62 3 , 867 3 , 670 213,569 55 . .18 3, 870

7,301,915 .22 1, 752,206 1,662,812 5,639,104 111,800

MEDIA FILTRATION PLANT INTERIM SURVIVOR CURVE.. IOWA 90-S2 PROBABLE RETIREMENT YEAR.. 6-2 038

1942 67,025. .00 34,994 33,209 33,816 22 . 50 1, 503

1957 123,834 .00 62,066 58,899 64, 935 24 .76 2 , 623

1964 4,931 . 00 2,413 2, 290 2,641 25 . 93 102

1983 9,000 . 00 3 , 992 3 ,788 5, 212 28 .48 183

1985 345,800 .00 151,979 144,225 201,575 28 . 55 7, 060

1988 18,280 .00 7, 495 7, 113 11,167 28 .78 388

1989 1, 450,483. . 00 575,987 546,601 903,882 28 . 85 31,330

1991 8,185. . 00 3, 019 • 2,865 5, 320 29 .08 183

1994 625 . . 00 202 192 433 29. .29 15

1995 62,468. . 35 19,165 18,187 44,281 29 . .37 1, 508

1996 48,340. .59 13,980 13,267 3 5,0 74 29 . .49 1, 189

1998 110,214. . 95 27,884 26,461 83,754 29 . .53 2,836

2001 45,535. . 69 8, 670 8,228 37,308 29 . .76 1,254

2006 607,419. .39 38,146 36,200 571,219 29 . .85 19,136

2,902,141. . 97 949,992 901,525 2,000,617 69,310

11-178



CALCULATED REMAINING L I F E DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AT JUNE 30 , 2008

ORIGINAL CALCULATED ALLOC. BOOK FUT. BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS L I F E ACCRUAL

(1) (2) (3) {4} (5) (6) (7)

BRISTOL WATER TREATMENT PLANT BUILDING INTERIM SURVIVOR CURVE.. IOWA 90-S2 PROBABLE RETIREMENT YEAR.. 6-2060

1973 578,250 .00 213,143 202,269 375,981 39 . .63 9, 487

1986 2 , 530 .00 835 792 1, 738 44 . .67 39

1992 444,200 .00 113,715 107,914 336,286 46. .50 7,232

1997 229,978 .49 42,753 40,572 189,406 48. .17 3, 932

2006 611,007 . 95 23,463• 22,265 588,743 50 . . 08 11,756

2007 202,337 .64 3 , 946 3 , 745 198,593 50 . .28 3 , 950

2 , 068,304 .08 397,855 377,557 1,690,747 36,396

INGRAM'S MILL



1972 2,117,411. .11 1,112,700 1,055,932 1,061,479 22 .48 47,219

1988 34,992. .05 16,096 15,275 19,717 23 . .48 840

1989 235,613. .21 105,201 99,834 135,779 23 . 55 5, 766

1990 10,856. .31 4, 709 4, 469 6, 387 23 .49 272

1995 21,447. .72 7, 584 7, 197 14,251 23 .76 600

1996 7,633 . .60 2, 565 2, 434 5, 200 23 .71 219

1998 96,792. . 11 28,650 27,188 69,604 23 .78 2, 927

1999 1,508. . 00 413 392 1,116 23 . 89 47

2002 203,416. . 92 40,765 38,685 164,732 23 . 94 6, 881

2,729,671. .03 1, 318,683 1,251,406 1,478,265 64,771

FERN HILL



1998

1999

2000

2003

2004

,057,068.19

7,435.53

6,156 .80

5,188 .46

1,161. 96

1, 208,560

1, 010

749

407

73

1,146,901

959

711

386

69

6,910,167

6, 477

5, 446

4 , 802

1, 093

56 .67 57 .23 57 .79 58 .69 59 .29

8 , 0 7 7 , 0 1 0 . 9 4 1 ,210 ,799 1 ,149 ,026 6 , 9 2 7 , 9 8 5

121 ,937 113

94 82 18

122 ,244

1-179



CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AT JUNE 30, 20 0 8



(1) (2) (3) (4) (5) (6) (7)

BEAR GAP TREATMENT PLANT BUILDING



1995 5, 453,032 . 85 1,453,233 1,379,092 4,073,941 35. .78 113,861 1996 23,854 .42 5, 983 5, 678 18,176 35 . . 85 507

2002 25,919 .57 3, 670 3,483 22,437 36 .37 617

2005 4,386. .36 333 316 4, 070 36 .53 111 2006 141,778. .80 7, 344 6, 968 134,811 36 . .61 3, 682 2008 21,272. .59 145 138 21,135 36. .65 577

5, 670,244. .59 1,470,708 1,395,675 4,274,570 119,355

SHENANGO VALLEY TREATMENT PLANT



2000 26,475,032.42 3,177,004 3,014,920 23,460,112 58.67 399,866

2 0 01 2 3 7,134.95 2 5,065 2 3,786 213,34 9 5 9.23 3,602

2002 577,788.61 52,694 50,006 527,783 59.79 8,827

2 003 3,942.90 3 04 288 3,655 59.94 61

27, 2 93, 898 .88 3,255, 067 3, 0 8 9, 000 24, 2 04', 899 412, 3 56

INGRAM'S MILL PLANT- NEW

INTERIM SURVIVOR CURVE.. IOWA 90-S2•


20 02 25,3 2 0,90 2.96 2,278,881 2,162,617 2 3,158,286 60.67 3 81,70 9

2005 58,508.17 2,703 2,565 55,943 61.94 903

2 0 06 607,419.40 18,83 0 17,869 589,550 62 . 52 9,43 0

25,986,830.53 2,300,414 2,183,051 23,803,779 392,042

BUBBLING SPRINGS PLANT



2005 1,29 0,44 5.00 68,135 64,65 9 1,2 25,786 53.82 22,776

2 00 6 4 3., 718 .55 1, 556 1,4 76 42., 243 54 .18 78 0

20 07 25,093.30 4 54 431 24,662 54.25 455

1,3 59,256 .85 70,14 5 66,566 1,2 92,691 24,011

11-180





YEAR

(1)

ORIGINAL CALCULATED ALLOC. BOOK FUT. BOOK

COST ACCRUED RESERVE ACCRUALS

(2) (3) (4) (5)

REM.

LIFE

(6)

ANNUAL

ACCRUAL

(7)

OTHER STRUCTURES SURVIVOR CURVE.. IOWA 45-R3

1907 1,991. 72 1, 992 1, 992

1921 1,517. 39 1, 517 1, 517

1948 51,760. .00 44,907 42,608 9, 152 3 .69 2, 480

1955 138. .40 113 107 31 5 .48 6

1957 14,643. 91 11,621 11,026 3, 618 6 .14 589

1958 3,795. 57 2, 980 2, 827 969 6 .50 149

1959 3,947. 99 3, 055 2 , 899 1, 049 6 . 87 153

1960 13,430. 19 10,270 9, 744 3, 686 7 .25 508

1961 31,847. 82 23,981 22,753 9, 095 7 . 64 1,190

1962 11,627. 27 8, 616 8,175 3, 452 8 . 05 429

1963 338 . 00 247 234 104 8 .48 12

1966 6,560. 22 4, 563 4 , 329 2,231 9 . 81 227

1969 8,155. .56 5, 392 5, 116 3, 040 11 . 25 270

1970 150 . . 00 98 93 57 11 .75 5

1972 2,058. . 90 1,289 1, 223 836 12 .78 65

1976 9,083. .00 5, 207 4, 940 4,143 15 . 17 273

1977 12,221. .61 6, 800 6,452 5, 770 15 . 95 362

1978 48,576. .35 26,401 • 25,049 23,527 16 .51 1,425

1979 5,149. . 07 2, 744 2 , 604 2,545 17 .08 149

1980 180,520. .89 93,257 88,483 92,038 17 . 87 5,150

1981 27,078. .91 13,648 12,949 14,130 18 .45 766

1982 4,213. . 94 2 , 079 1, 973 2, 241 19 . 05 118

1983 - 6, 810 . 84 3 , 240 3, 074 3, 737 19 . 84 188

1984 66,472 . 03 30,803 29,226 37,246 20 .44 1, 822

1985 220,563 .41 96,894 91,933 128,630 21 .25 6, 053

1986 82,910 .76 41,588 39,459 43,452 21 . 86 1, 988

1987 108,688 -48 52,268 4 9,5 92 59,096 22 . 67 2, 607

1988 67,593 .51 31,228 29,629 37,965 23 .29 1, 630

1989 254,477 .44 112,174 106,431 148,046 24 . 10 6, 143

1990 39,328 .71 16,565 15,717 23,612 24 . 74 954

1992 69,690 .59 26,427 25,074 44,617 26 .19 1, 704

1995 166 .00 52 49 117 28 .49 4

1996 48,802 .24 14,172 13,447 35,355 29 . 32 1, 206

1997 9, 778 . 88 2 , 614 2, 480 7, 299 30 .15 242

1998 592,570 .19 144,587 137,185 455,385 30 . 98 14,699

1999 3, 027 .00 670 636 2,391 31 .65 76

2000 223,940 . 77 44,251 41,986 181,955 32 .49 5, 600

2001 87,993 . 03 15,276 14,494 73,499 33 . 32 2, 206

11-181


ACCOUNT 304-3 PURIFICATION BUILDINGS




(D (2) (3) (4) (5) (6) (7)

OTHER STRUCTURES


2002 99,650 . 24 14,948 14,183 85,467 34 .00 2, 514

2003 36,609. 57 4 ,595 4, 360 32,250 34 . 84 926

2004 148,478. 56 14,967 14,201 134,278 35 .68 3, 763

2005 264,460. 96 20,152 19,120 245,341 36.37 6, 746

2006 108,544. 85 5, 557 5, 272 103,273 37 . 06 2, 787

2007 1,376,906. 69 35,662 33,836 1,343,071 37.61 35,710

4,356,271. 46 999,467 948,477 3,407,796 113,894

107,115,207. 52 1£ i , 631, 766 17,681,209 89,433,992 1,969,380

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT.. 45.4 1 . 84

11-182







(1) (2) (3) (4) (5) (-G) (7)

BRYN MAWR OFFICE

INTERIM SURVIVOR CURVE.. IOWA 55-Sl


1927 149,051.20 114,844 125,778 23,273 7.50 3,103

194 7 176.03 111 122 54 •13.07 4

1948 747.47 461 505 242 13.53 18

195 0 66,482.50 4 0,667 ' 44,53 9 21,944 13.94 1,574

1951 537.52 322 353 185 14.43 13

1952 1,562.80 937 1,02 6 537 14 .42 3 7

1953 72.70 43 47 26 14.93 2

1955 324 .75 190 2 08 117 15.03 8

1956 7,163.73 4,057 4,443 2,721 15.57 175

1957 3,321.63 1,877 2,056 1,266 15.67 81

1958 5,231.33 2,94 9 3,230 2,001 15.79 127

1959 167,681 . 2 6 9 4 ,119 103,080 64,601 15.94 4,053

1960 72,001.24 39,406 43,158 28,843 16.52 1,746

1961 1,709.69 924 1,012 698 16 .69 42

1962 2,53 8.4 8 1,3 63 1,4 93 1,04 5 16.89 62

1963 880.30 470 515 365 17.11 21

1964 1,281.21 673 737 544 17.35 31

1965 81,041.04 43,0 08 47,103 33,938 17.24 1,969

1966 3,69 8.97 1,930 2,114 1,585 17.52 90

1967 270.51 140 153 118 17.82 7

1969 4,714.08 2,387 2,614 2,100 13.14 116 1970 2,731.45 1,3 64 1,494 1,2 37 18.50 67

1971 24,951.45 12,416 13,598 11,353 18.56 612

1972 263,285.59 12 8,167 140,369 122,917 18.95 6,4 86

1973 7,84 6.18 3,824 4,188 3,658 19.05 192

1974 10,858.93 5,252 5,752 5,107 19.19 2 66

1975 176,097.74 84,4 04 92,44 0 83,658 19.36 4,321

197 6 13,92 3.77 6,608 7,23 7 6,687 19.55 342

1977 9,4 07.00 4,418 4,83 9 4,56 8 19.76 231

1978 50,992.03 23,650 ' 25,902 25,090 2 0.00 1,255

1979 533,34 0.12 24 5,550 2 68,92 8 2 64,412 2 0.26 13,051

1980 2 6,501.56 12,188 13,348 13,154 2 0.31 64 8

1981 25,514.18 11,550 12,650 12,864 20 . 62 624

1982 156,997.86 70,790 77,530 79,468 20.73 3,833

1983 4,350.40 1,961 2,148 2,202 20.87 106

1984 4,964.25 2,195 2,404 2,560 21.25 120

1985 2 8,83 2.88 12,710 13,920 14,913 21.44 696

11-183





ORIGINAL CALCULATED ALLOC. BOOK

YEAR COST ACCRUED RESERVE

(1) (2) (3) (4)

FUT. BOOK REM. ANNUAL

ACCRUALS LIFE ACCRUAL

(5) (6) (7)

BRYN MAWR OFFICE



1986 4,851,799 .95 2,455,011 2,688,744 2,163,056 21 .48 100,701 1987 31,284 .20 15,373 16,837 14,447 21 . 74 665 1988 220,634 .58 105,022 115,021 105,614 22 . 02 4, 796 1989 1, 995 .51 921 1,009 987 22 .15 45 1990 21,197 .95 9, 463 10,364 10,834 22 .32 485 1991 53,668 .54 23,083 25,281 28,388 22 .53 1, 260 1992 30,003 .53 12,385 13,564 16,440 22 .76 722

1993 156,084 .26 61,809 . 67,694 88,390 22 .88 3, 863 1994 74,535 .47 28,070 30,742 43 ,793 23 . 17 1, 890

1995 44,526 .74 15,918 17,433 27,094 23 .36 1, 160 1996 79,962 .64 26,963 29,530 50,433 23 .59 2,138 1997 293,404 . 64 92,951 101,801 191,604 23 .72 8, 078

1998 112,351 . 05 33,144 36,300 76,051 23 . 90 3 , 182

1999 144,547 .46 39,288 .43,028 101,519 24 . 11 4 ,211

2000 174,755 .89 43,200 47,313 127,443 24 .36 5, 232

2001 12,856 . 91 2, 853 3, 125 9,732 24 .55 396 2002 1,739,438 .24 339,190 371,483 1,367,955 24 . 77 55,226

2003 105,936. . 03 17,638 19,317 86,619 25 . 03 3 ,461

2004 1,497,153 .12 204,811 224,310 1,272,843 25 . 24 50,430

2005 3,475,746 .45 367,039 401,983 3,073,763 25 .41 120,967 2006 7,466,544 .31 540,578 592,045 6,874,499 25 . 62 268,325 2007 - 3,946,047 .76 146,793 160,769 3,785,279 25 . . 88 146,263

2008 367,500. .00 3, 491 3,823 363,677 26 . . 00 13,988

26,813,059. . 06 5,562,919 6,092,549 20,720,511 843,613

GREAT VALLEY OFFICE



1993

1995

1997

1998

1999

2000

2001

9,819.05

46,835 .32

3,295.37

14,617.99

174,041.85

76,486.71

128,585.01

3, 771

16,257

1, 011

4, 166

45,582

18,234

27,363

4, 130

17,805

1, 107

4, 563

49,922

19,970

29,968

5, 689

29,030

2, 188

10,055

124,120

56,517

98,617

24 . 06

24 .45

24 . 84

25 .09

25.36

25 .56

25 .89

236

1, 187

88

401

4, 894

2, 211

3 , 809

11-184







(1) (2) (3) (4) (5) (6) (7)

GREAT VALLEY OFFICE


PROBABLE RETIREMENT YEAR.. 6-203 8

20 02 117,977 .54 22,0 85 • 24,18 8 93,7 90 26 .05 3,60 0

2004 3,525.77 461 505 3,021 26.58 114

2006 1,311.30 90 98 1,213 27.07 45

576,495.91 139,020 152,256 424,24 0 16,585

UTMA, BELL TAVERN OFFICE



2003 5,127.76 4,274 4,681 . 447 1.00 447

EASTERN DIVISION OPERATIONS CENTER



1995 3, 476,061. .44 1,111,644 1,217,480 2,258,581 27 . . 65 81,685

1996 327,000. .56 98,100 107,440 219,561 28 . . 00 7, 841

1997 604 . .33 169 185 419 28 . . 37 15

1998 5, 353 .18 1, 386 1, 518 3, 835 28 . . 61 134

1999 22,850 .40 5, 409 5, 924 16,926 29 . . 02 583

2000 18,353 .25 3, 935 4, 310 14,043 29. . 31 479

2002 131,885 .13 21,998 24,092 107,793 29 . . 97 3, 597

2003 55,384 . 17 7, 837 8, 583 46,801 30 .34 1, 543 2004 47 .68 5 5 43 30 . . 72 1

2005 7, 947 .42 701 768 7, 179 31 . .01 232

2006 403,029 .43 24,101 26,396 376,633 31 . .44 11,979

2007 82,041 .50 2, 502 2, 740 79,302 31. .79 2, 495

4,530,558. .49 1,277,787 1,399,441 3,131,116 110,584

UGS MAIN OFFICE



1965 18,298.07 18,2 98 18,2 98

2 000 2 5 , 7 7 1 . 2 0 2 5 , 7 7 1 2 5 , 7 7 1

4 4 , 0 6 9 . 2 7 44 ,069 4 4 , 0 6 9

11-185

AQUA PENNSYLVANIA, INC



ORIGINAL CALCULATED ALLOC. BOOK FUT. BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (D (2) (3) . (4) (5) (6) (7)

GLENSIDE BUILDING FULLY ACCRUED

1957 17,006.00 17,006 17,006

SHAMOKIN OFFICE BUILDING INTERIM SURVIVOR CURVE.. IOWA 55-Sl PROBABLE RETIREMENT YEAR.. 6-2010-

1925 26,989 .35 25,505 26,989 1949 43 . 16 40 43 1951 215 . 78 203 216 1952 12,912 . 02 12,172 12,912 1953 533 .75 502 534 1966 22,999 . 95 21,539 23,000 1967 622 . 80 582 623 1969 311 . 96 290 312 1971 151 .50 141 152 1978 1, 925 .00 1, 782 1, 925 1979 8, 511 .25 7, 866 8,511 1981 751 .41 692 751 1984 7, 087 .46 6, 505 7, 087

1985 4, 503 .74 4, 120 4, 504 1986 15,680 .45 14,385 15,680 -1989 5,533. .35 .5, 015 5, 528 5 1 .96 3 1990 743,356. .45 669,021 '737,424 5, 932 2 .00 2, 966

1991 35,970. .37 32,226 35,521 449 1 . 98 227

1992 16,892. .46 15,028 16,565 327 1 . 99 164

1993 27,286. . 97 24,108 26,573 714 1 .98 361 1994 30,495. . 03 26,683 29,411 1, 084 2 .00 542

1995 6,910. .36 5, 992 6, 605 305 1. . 99 153

1996 50,618. .27 43,430 47,870 2, 748 1. . 99 1, 381 1997 28,222. .30 23,904 26,348 1, 874 1 . . 99 942

1998 19,875. . 74 16,576 18,271 1, 605 1 . . 99 807

2000 28,400. 84 22,721 25,044 3,357 2. .00 1, 679

2001 68,390 . 99 53,236 58,679 9, 712 1. . 99 4,880'

2002 79,929. 91 59,947 66,076 13,854 2 . . 00 6, 927

2003 18,008. 92 12,867 14,183 3, 826 2 . . 00 1, 913

2004 27,422 . 58 18,285 20,154 7, 269 2 . .00 3, 635

2005 46,930. 64 28,158 31,037 15,894 2 . 00 7, 947

2006 5,742 . 42 2, 871 3 , 165 2 , 577 2 . 00 1, 289

11-186






(1) (2) {3) (4) (5) (6) (7)

SHAMOKIN OFFICE BUILDING

INTERIM SURVIVOR CURVE.. IOWA 55-Sl PROBABLE RETIREMENT YEAR.. 6-2010

200 7 39,116.88 13,042 14,3 75 24,742 2.00 12,3 71

1,382,344.06 1,169,434 1,286,068 96,274 48,187

BUTLER BUILDING

FULLY ACCRUED

200 6 1,82 7.34 1,827 1,827

WHITE HAVEN OFFICE



1977 134,051.02 74,492 82,041 52,010 15.51 3,353

20 07 85,431.31 4,4 00 4,84 6 80,5 85 18.42 4,375

219,4 82.33 7 8,8 92 86,887 132,595 7,728

OAKLAND BEACH

INTERIM SURVIVOR CURVE.. IOWA 55-Sl PROBABLE RETIREMENT YEAR.. 6-2028

1997 83,353.02 31,357 34,535 48,818 18.24 2,676

1998 7,820.00 2,760 3,040 4,780 18 .33 261

91,173.02 34,117 37,575 53,598 2,937

3 3,681,14 3.24 8,32 9,345 9,122,359 24,55 8,781 1,030,0 81


11-187




RELATED TO ORIGINAL COST AT JUNE 30, 2 008


(1) (2) (3) (4) (5) (6) (7)

CRUM • CREEK PUMPING STATION

FULLY ACCRUED

1851 7,028.94 7 , 029 7, 029

1926 52 .10 52 52

1947 6,953.79 6, 954 6, 954

1955 122.55 123 123

1959 639.50 640 640

1974 380.85 381 381

1976 406.82 407 407

1979 2,974.04 2, 974 2, 974

1986 3,866.29 3, 866 3, 866

2004 5,312.35 5, 312 5, 312

2006 6,572.82 6,573 6, 572

34,310 . 05 34,311 34,310

PICKERING PUMPING STATION

FULLY ACCRUED

1956 122.90 123 123

1989 688.44 688 688

1996 6,773.39 6, 773 6, 773

2004 6,084.35 6, 084 6, 085

13,669.08 13,668 13,669

NESHAMINY PUMPING STATION

INTERIM SURVIVOR CURVE.. IOWA 85 -R2 . 5


1909 3,421. 08 2, 244 2,384 1, 037 13 .36 78

1971 634.85 317 337 298 23 . 61 13

1981 1,982.15 907 963 1, 019 24 .28 42

1989 688.44 300 319 369 24 . 67 15

1993 10,948.11 4, 122 4, 379 6, 569 24 . 84 264

2000 30,704 .27 7, 443 7, 906 22,798 25 . 00 912

2002 13,273.65 2, 572 2, 732 10,542 24 .96 422

2004 25,234.45 3, 482 3, 699 21,535 24 .99 862

86,887.00 21,387 22,719 64,167 2, 608

11-188







(1) (2) (3) (4) (5) (6) (7)

IRONWORKS

INTERIM SURVIVOR CURVE.. IOWA 85-R2.5


1955

1994

1995

2002

183.83

23,915.98

1,368.26

5,352.67

30,820.74

136

13,460

745

1,901

16,242

144

14,299

791

2, 020

17,254

40

9, 617

577

3, 333

1-3, 567

10 .29

10 . 88

10.87

10.89

4

884

53

306

1, 247

BRYN MAWR GARAGE



1927 6,679. . 99 4,440 4, 717 1, 963 14 .24 138 1952 694 . . 09 427 454 240 16 . 99 14

1955 100 . . 00 61 65 35 17 .42 2

1960 263 . .77 159 169 95 17 .36 5

1965 378 . . 01 225 239 139 17 . 61 8

1976 7,337. 83 4,106 4, 362 2 , 976 18 .25 163 1977 2,957. . 87 1, 648 1, 751 1, 207 18 .26 66

1983 15,858. .21 8,368 8, 889 6, 969 18 .29 381 1984 3, 333 . 68 1, 725 1, 832 1, 502 18 . 37 82 1993 25,266. . 00 11,332 12,038 13,228 18 .44 717

1994 2,727. .12 1,176 1, 249 1,478 18 .47 80 1997 2,414 . 77 900 956 1,459 18 .50 79 1999 46,457. 24 15,178 16,123 30,334 18 . .55 1, 635 2001 1,267 . 90 347 369 899 18 . .58 48 2004 49,166. 15 8, 732 9, 275 39,891 18. .52 2 , 154 2005 2,408. 97 336 357 2, 052 18 . .51 111

167,311. 60 59,160 62,845 104,467 683

GREAT VALLEY OPERATIONS

INTERIM SURVIVOR CURVE.. IOWA 85-R2 . 5 PROBABLE RETIREMENT YEAR.. 6-2031

1974 307 . 15 159 169 138 21 . .56 6 1986 22,374. 85 11,174 11,870 10,505 22 . 05 476 1987 24,440. 29 11,907 12,649 11,791 22 . 10 534

11-189




YEAR (1)

ORIGINAL COST (2)

CALCULATED ACCRUED

(3)

ALLOC. BOOK RESERVE

(4)

FUT. BOOK ACCRUALS

(5)

REM. LIFE (6)

ANNUAL ACCRUAL

(7)

GREAT VALLEY OPERATIONS INTERIM SURVIVOR CURVE.. IOWA 85-R2.5 PROBABLE RETIREMENT YEAR.. 6-2031

1992 19,994. .75 8, 382 8, 904 11,091 22 .17 500

1993 231 . 01 93 99 132 22 . 17 6 1997 27,639. .55 9,151 9, 721 17,919 22 .22 806

1999 183,825. .70 52,942 56,239 127,587 22 .25 5,734

2002 53,481. .21 11,359 12,066 41,415 22 .25 1, 861 2003 12,557. .70 2 , 304 2, 448 10,110 22 .25 454

2004 7,027. . 93 1, 071 1, 138 5, 890 22 .25 265

2006 5,234. .04 433 460 4, 774 22 .15 216

2007 29,774. .16 1, 295 1, 375 28,399 21 . 99 1, 291

386,888. .34 110,270 117,138 269,751 12,149

SPRINGFIELD OPERATIONS INTERIM SURVIVOR CURVE.. IOWA 85-R2.5 PROBABLE RETIREMENT YEAR.. 6-2034

1951 8, 864 . 04 4, 796 ' 5,095 3, 769 21 .74 173

1953 33,431 .18 17,973 19,092 14,339 21 . 92 654

1954 32,752 .38 17,428 18,513 14,239 22 . 34 637

1955 3, 383 . 00 1, 802 1, 914 1, 469 22 . 19 66

1956 122 . 74 66 70 53 22 . 07 2

1957 229 . 63 121 129 101 22 .53 4

1961 •6, 993 .20 3, 632 3 , 858 3,135 22 . 93 13 7

1962 912 .72 473 502 411 22 .97 18

1963 868 .73 448 476 393 23 . 03 17

1964 443 . 07 228 242 201 23 .11 9

1965 1,499 . 84 767 815 685 23 .23' 2 9

1966 257 . . 78 131 139 119 23 .36 5

1976 5,284. .16 2, 526 2, 683 2, 601 24 . 18 108

1978 2,553. . 93 1, 190 1, 264 1, 290 24 .35 53

1979 19,728. . 93 9, 253 9, 829 .9, 900 24 .19 409

1980 6,379. . 65 2 , 928 3,110 3, 270 24 .36 134

1981 7,598. .19 3,478 3, 695 3, 903 24 .28 161

1983 15,876. .76 6, 978 7,413 8,464 24 .50 345

1984 2,221,175. . 81 952,218 1,011,527 1,209,649 24 .54 49,293

1985 24,926. .45 10,095 10,724 14 ,202 24 .62 577

1987 32,825. .75 15,097 16,037 16,789 24 . 66 681

11-190







(1) (2) (3) (4) (5) (6) (7)

SPRINGFIELD OPERATIONS



1988 3, 596 .76 1, 611 1, 711 1,886 24 . . 64 77

1990 57,617 .76 24,269 25,781 31,837 24 . .74 1,287

1991 3, 149 .64 1,280 1,360 1,790 24 . .84 72

1992 15,524 .86 6, 086 6,465 9, 060 24 . . 82 365

1993 8,731. .17 3 ,287 3, 492 5, 239 24 . .84 211

1994 2, 926 .47 1, 053 1,119 1, 807 24 . .91 73

1996 7,830. .00 2 , 546 2 ,705 5,125 24 . . 90 206

1997 170,386. .68 52,104 55,349 115,038 24 . .97 4, 607

1998 13,639 .55 3, 901 4, 144 9,496 24 . . 97 380

1999 2,881,392 . 86 762,417 809,904 2,071,489 25 . 01 82,826

2000 8,077. .34 1, 958 2, 080 5, 997 . 25 . . 00 240

2002 11,385. .36 2,206 2, 343 9, 042 24 . . 96 362

2003 5,488 . 34 917 974 4 , 514 24 . . 94 181

2004 995 . 67 137 146 850 24 . .99 34

2005 53,135 .09 5, 707 6, 062 47,073 24 . . 93 1, 888

2006 91,311 .60 •6, 812 7,236 84,076 24 . . 81 3,389

2007 108,507 . 10 4, 243 4,508 103,999 24 . .58 4, 231

2008 200,000 .00 2, 040 2, 167 197,833 24 . 26 8, 155

6,069,804 . 19 1,934,202 2,054,673 4,015,133 162,096

MEDIA - OLD GARAGE



1964

1984

1989

1995

28,863 .00

6,366 . 00

175.00

9,492 .30

44,896.30

23,933

5, 003

133

6, 503

35,572

25,424

5, 315

141

6, 908

37,788

3, 439

1, 051

34

2, 584

7,108

6 . 00

5 . 94

5 . 94

5.98

573

177

6

432

1, 188

11-191





YEAR

(1)


COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL

(2) (3) (4) (5) (6) (7)

MEDIA - NEW GARAGE



1984

1985

1990

247,793.00

42,277.00

16,940 . 00

307,010.00

106,229

17,122

7,135

130,486 •

112,845

18,189

7,579

138,613

134,948

24,088

9, 361

168,397

24 .54

24 . 62

24 .74

5,499

978

378

6, 855

COMMERCE STREET GARAGE •



1915 3, 847 .11 3, 608 3, 833 14 2 .24 6

1925 16,720 .08 15,901 16,720

1951 189 . .87 180 190

1961 17,620. .99 16,536 17,621

1962 1,84 8. . 07 1, 731 1, 846 2 2 . 08 1

1966 666 . .30 623 664 2 2 . . 05 1

1971 2,900. .00 2,703 2, 882 18 2 . .06 9

1972 281 , 95 263 280 2 2 . . 02 1

1973 68 . .38 64 68

1974 110 . . 62 103 110 1 1 . . 97 1

1986 9,876. . 02 9, 060 9, 660 216 1 . .98 109

1987 13,215. .15 12., 072 12,871 344 1 . .99 173

1988 475 . .94 433 462 14 1 . .98 7

1990 3,345. .30 3, 011 3,210 135 2 . .00 68

71,165. .78 66,288 70,417 748 376

FENCE.AT PIPE YARD - ROARING CREEK



1937

1992

785.80

6,412.06

7,197.86

552

3 , 447

3, 999

586

3, 662

4, 248

200

2, 750

2, 950

12 .33

13 .76

16

200

216

11-192





ORIGINAL CALCULATED ALLOC. BOOK FUT. • BOOK REM. ANNUAL


(1) (2) (3) (4) (5) (6) (7)

GARAGE AND TOOL HOUSE AT RESERVOIR NO. 6

FULLY ACCRUED

1907 1987 1988

1989

2,980.86 8,590.29

880.00

10,152.56

22,603.71

2, 981

8,590

880

10,153

22,604

2 , 981

8, 590

880

10,153

22,604

BUILDING AT RESERVOIR NO. 2 - BEAR GAP



1921

1981

950 .48

10,140 .88

11,091.36

870

9, 001

9, 871

936

9,680

10,616

14

461

475

3 .09

3 .03

5

152

157

SHENANGO VALLEY TREATMENT PLANT GARAGE



2000 450,000.00 58,320 62,724 387,276 53.73 7,208

2003 6,824.44 577 621 6,203 54.17 115

456,824.44 58,897 63,345 393,479 7, 323

WAYMART GARAGE



1992

2003

925 .00

5,910.45

363

987

390

1, 062

535 24.82

4,848 24.94

22

194

6,835.45 1, 350 1, 452 5, 383 216

11-193

YEAR

(1)





ORIGINAL

COST

(2)

CALCULATED

ACCRUED

(3)

ALLOC. BOOK

RESERVE

• (4)

WESTERN UTILITIES



FUT. BOOK

ACCRUALS

(5)

REM.

LIFE

(6)

ANNUAL

ACCRUAL

(7)

1996 1997 1998 2000

22,701.24 235 .55 44 . 80

10,522.57

33,504.16

5, 775 56 10

1, 945

7, 786

6, 211 60 11

2, 092

8, 374

16,490

176

34

8,431

25,131

35 .17 35. 08 35 .25 35 .29

469 5 1

239

714

FAWN LAKE



1990 29,050.03 10,929 11,755 17,295 29.85 579

1991 22,891.42 8,289 8,915 13,976 29.95 467

1992 140.00 49 53 87 30.08 3

1993 4,907.00 1,634 1,757 3,150 30.05 105

1994 9,557.62 3,037 3,266 6,292 30.05 209

1995 14,955.84 4,511 4,852 10,104 30.10 336

81,501.91 28,449 30,598 50,904 1,699

7,832,321.97 2,554,542 2,710,663 5,121,660 202,527

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT.. 25.3 2 .59

11-194





YEAR

(1)

ORIGINAL

COST

(2)

CALCULATED

ACCRUED

(3)

ALLOC. BOOK FUT. BOOK

RESERVE ACCRUALS

:4) :5)

REM.

LIFE

(6)

ANNUAL

ACCRUAL

(7)

BRYN MAWR



1990 4,128 .24 1, 687 1, 596 2, 532 26 . 05 97

1991 24 . 02 9 9 15 26 . 10 1

1992 44,643 . 79 16,929 16,020 28,624 26 . 19 1, 093

1993 3,440 .41 1,249 1,182 .2,258 26 .32 86

1994 2,175. . 88 752 712 1,464 26 .49 55

1995 2,384. .70 784 742 1, 643 26 . 53 62

2004 20,616. . 90 2, 647 2,505 18,112 27 . 15 667

2007 46,732, .50 1, 645 1, 556 45,177 27 .41 1, 648

124,146. .44 25,702 24,322 99,825 3 , 709

CRUM CREEK PUMPING STATION



1899 2,509. .32 1, 798 1, 701 808 11. .48 70

1926 598 . .70 411 389 210 13 . .24 16

1947 551. .76 364 344 208 14 . . 19 15

1962 805 .25 512 485 320 14 . . 98 21

1971 6, 129 .20 3, 810 3, 605 2, 524 15 . . 08 167

1980 25,709 .06 15,441 14,612 11,097 15 . .29 726

1990 40,434 .33 21,689 20,525 19,909 15 . 56 1, 279

1992 0 .01

2004 2, 153 .27 433 410 1, 743 15 . 88 110 2005 7,709. .18 1,226 1,160 6, 549 15 . . 87 413

2006 6,455. .14 722 683 5, 772 15 . . 89 363 2007 10,000. .00 591 560 9,440 15 , . 92 593

2008 21,206. . 80 329 311 20,896 15 . . 93 1, 312

124,262. .02 47,326 44,785 79,476 5, 085

GREEN LANE

INTERIM SURVIVOR CURVE IOWA 90-SI


1985 58,416.55 29,208 27,640 30,777 20.86 1,475

1987 3,326.95 1,670 1,58 0 1,747 20.84 84

11-195





GREEN LANE INTERIM SURVIVOR CURVE.. IOWA 90-S1 PROBABLE RETIREMENT YEAR.. 6-2 03 0

1992 11,2 69 .63 4,868 4,607 6,663 21.04 317

73,013.13 35,746 33,827 39,187 1,876

SPRINGTON INTERIM SURVIVOR CURVE.. IOWA 90-SI PROBABLE RETIREMENT YEAR.. 6-2014

1964 15,996. . 72 13,354 12, 637 3 ,360 5 . 75 584

1965 904 . .75 753 713 192 5 . 78 33

1966 8,025. • 04 . 6, 654 6, 297 1, 728 5 . . 85 295

1967 770 . . 99 637 603 168 5 .95 28

1976 3,155. .58 2, 571 2, 433 723 5 . . 88 123

1984 2,690. .87 2, 133 2, 018 • 673 5. . 94 113

1987 12,373. .44 9,640 9, 122 3,251 5 . . 95 546

1988 288 . .24 222 210 78 5 . . 97 13

1992 1,454. . 78 1, 059 1,002 453 5 . .98 76

1993 12,466. . 00 8, 919 8,440 4, 026 5 . .96 676

58,126. .41 45,942 43,475 14,652 2,487

IRONWORKS INTERIM SURVIVOR CURVE.. IOWA 90-S1 PROBABLE RETIREMENT YEAR.. 6-2013

1943 9, 899 .50 . 8, 565 8,105 1, 795 4 . . 93 364

1945 278 . . 82 241 228 51 5 . .03 10

1964 932 . .17 795 752 180 5 . . 02 36

1965 24 . . 95 21 20 5 4 . . 85 1

1968 6,045. .82 5, 164 4, 887 1, 159 4 . . 84 239

1969 2,353. .57 2 , 007 1, 899 455 4 . .86 94

1975 934 . . 99 789 747 188 4 . .88 39

2005 77,566. .84 29,111 27,548 50,019 4 . .99 10, 024

98,036. .66 46,693 • 44,186 53,852 10, 807

11-196







(1) (2) (3) (4) {5} (6) (7)

GREAT VALLEY OPERATIONS INTERIM SURVIVOR CURVE.. IOWA 90-S1 PROBABLE RETIREMENT YEAR.. 6-2038

1985 994 .22 424 401 593 27 .25 22

1986 133,355 . 21 59,556 56,358 76,997 27 .26 2 , 825

1987 164,652 .76 71,229 67,405 97,248 27. .54 3, 531

1988 799,825. . 00 335,927 317,890 481,935 27. , 62 17,449

1989 334,259. .13 135,910 128,613 205,646 27 .73 7,416

1990 11,395. . 05 4, 492 4 , 251 7,144 27 . .66 258

1991 163,258. .18 61,891 58,568 104,690 27 , .84 3,760

1992 2,509. .64 916 867 1, 643 27 , .86 59

1994 10,974. . 15 3, 657 3 ,461 7,513 28 . .02 268

1998 13,527. . 87 3, 517 3 , 328 10,200 28 . .46 358

2004 6,630. . 64 804 761 5, 870 29 . . 00 202

2007 1,269,057. .82 42,006 39,750 1, 229,308 29 . .21 42,085

2008 100,000. .00 850 804 99,196 29. .25 3, 391

3,010,439. .67 721,179 682,457 2,327,983 81,624

FOXCROFT QUARRY INTERIM SURVIVOR CURVE.. IOWA 90-S1 PROBABLE RETIREMENT YEAR.. 6-2016

1986 478,038 .53 351,263 332,403 145,636 7 . . 94 18,342

1987 5, 763 .55 4, 188 3 , 963 1, 801 7 . . 90 228

1989 39,871 .32 28,181 26,668 13,203 7 . .88 1, 676

1990 59,724 .13 41,496 39,268 20,456 7 . . 91 2, 586

1991 1,490. . 13 1, 016 961 529 7 , .94 67

1992 5,813. .08 3, 888 3 , 679 2,134 7 . .92 269

1996 12,378. . 00 7, 442 7, 042 5, 336 7 , . 96 670

1998 48,707. . 86 27,130 25,674 23,034 7. . 95 2, 897

2003 22,845. .91 8, 796 8, 324 14,522 7 . . 99 1, 818

2007 247,180. .96 27,487 26,011 221,170 7 . . 99 27,681

921,813. .47 500,887 473,993 447,821 56,234

11-197

AQUA PENNSYLVANIA, . I N C .


CALCULATED REMAINING L I F E DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AT JUNE 30 , 2008

ORIGINAL CALCULATED ALLOC. BOOK FUT. BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS L I F E ACCRUAL

(1) (2) (3) (4) (5) (6) (7)

PICKERING WEST

INTERIM SURVIVOR CURVE.. IOWA 90-S1 PROBABLE RETIREMENT YEAR.. 6-2021

1990 21,116 .52 12,353 11,690 9, 427 12 . . 77 738 1993 42,983 .11 23,211 21,965 2.1, 018 12 . . 78 1, 645

1995 192,343 .95 96,768 91,572 100,772 12 . . 84 7, 848

2001 129,481 .49 45,590 43,142 86,339 12 . . 88 6, 703 2003 792 .47 221 209 583 12 . .92 45 2007 267,775 .71 19,173 18,143 249,633 12 . 97 19,247

654,493 .25 197,316 186,721 467,772 36,226

NESHAMINY

INTERIM SURVIVOR CURVE.. IOWA 90-S1 PROBABLE RETIREMENT YEAR.. 6-2044

1992

2007

14,483.03

578,239.57

4 , 774

16,306

4, 518

15,430

9, 965

562,810 32 . 54

34 .46

306 16,332

592,722.60 21,080 19,948 572,775 16,638

INGRAM'S MILL SHED



1970

1990

2005

2006

2007

1,485 .00

2,257 .94

70,161.91

65,836.17

15,816.35

802

1, 040

8, 546

5, 557

696

759

984

087

259

659

726

1, 274

62,075

60,577

15,157

20 .14

2 1 . 06

21 . 63

21.70

21.73

36

60

2, 870

2, 792

698

155,557.37 16,641 15,748 13'9, 809 6, 456

DAF GARAGE



1996 6,437.06 2, 001 1, 894 4., 543 26 . 61 171

11-198





SIMPSON PAPER PARCEL INTERIM SURVIVOR CURVE.. IOWA 90-S1 PROBABLE RETIREMENT YEAR.. 6-2039

7,780 29.22 266 1998 10,255. .00 2, 615 2 , 475

DWELLING AND GARAGE AT BEAR GAP PUMPING STATION

FULLY ACCRUED

1892 1,350. .00 1, 350 1, 350

1938 768 . .20 768 768

1940 753 . .51 754 754

1947 144 . .38 144 144

1949 490 . .00 490 490

1961 2, 996 . 93 2, 997 2, 997

1964 1,089. . 01 1,089 1, 089

1970 3,593. . 78 3, 594 3,594

1978 309 . . 07 309 309

1981 3,614. . 99 3, 615 3 , 615

1983 5,843. .36 5, 843 5, 843

1986 97 . .08 97 97

1988 4,484. .11 4, 484 4 ,484

1990 394 .15 394 3 94

1991 574 . .30 574 574

1994 1,350. . 00 1, 350 1, 351

27,852. . 87 27,852 27,853

BRIDGE DECK - ROARING CREEK INTERIM SURVIVOR CURVE.. IOWA 90-S1 PROBABLE RETIREMENT YEAR.. 6-2044

1994 8,034.32 2,4 07 2,2 50 5,784 32.73 177 1996 2,873.14 765 715 2,158 33.05 65

10,907.46 3,172 2,965 7,942 242

11-199




RELATED TO ORIGINAL COST AT JUNE 30, • 2008

YEAR

(1)

ORIGINAL

COST

(2)

CALCULATED ALLOC. BOOK FUT. BOOK REM. ANNUAL ACCRUED RESERVE ACCRUALS LIFE ACCRUAL

(3) (4) (5) (6) (7)

IMPROVEMENTS TO LEASED PROPERTY

FULLY ACCRUED

(4)

SUSQUEHANNA

1982

1983

51,355.57

10,217.44

51,356 10,217

51,356

10,217

61,573.01 61,573 61,573

HAWLEY TELEMETRY BUILDING



1994 71,331.91 25,765 22,482 48,850 24.76 1, 973

CHALFONT

INTERIM SURVIVOR CURVE.. IOWA 90-SI


1991

1997

2001

884.19

8,005.03

38 . 67

349

2,342

305

2, 043

7

579 26.10

5,962 26.59

32 26.90

22

224

1

8,927.89 2, 699 2, 355 6, 573 247

MONROE MANOR



1977

1987

1989

2000

4 , 414.66

2,219.38

599.24

1,296.90

8,530.18

2, 827

1, 347

348

475

4, 997

2, 467

1,175

304

414

4, 360

1,948 13.44

!•, 044 13 . 60

295 13.68

883 13.83

4, 170

14 5

77

22

64

308

EMBREEVILLE STORAGE SHED

FULLY ACCRUED

1948 3,210 . 00 3, 210 3 ,210

11-200




ORIGINAL CALCULATED ALLOC. BOOK FUT. BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (U (2) (3) (4) (5) (6) (7)

EMBREEVILLE CONTROL VALVE BUILDING FULLY ACCRUED

194 8 1,664.00 1,664 1,664

WAYMART WAREHOUSE INTERIM SURVIVOR CURVE.. IOWA 90-S1 PROBABLE RETIREMENT YEAR.. 6-2043

2 003 116,84 9.11 15,3 07 12,996 103,853 33 .17 3,131 2007 4 0,443.82 1,169 993 3 9,4 51 33 .60 1,174

157,292.93 16,476 13,989 143,304 4,305

DEER LAKE BOROUGH INTERIM SURVIVOR CURVE.. IOWA 90-S1 PROBABLE RETIREMENT YEAR.. 6-2045

2 005 19,760.57 1,553 1,319 18,442 35.17 524

BEATTY ROAD INTERIM SURVIVOR CURVE.. IOWA 90-S1 PROBABLE RETIREMENT YEAR.. 6-2047

2007 315,700.15 8,303 7,049 308,651 37.02 8,337

6,516,054.05 1,820,392 1,722,650 4,793,407 237,515


11-201


ACCOUNT 305 COLLECTING AND IMPOUNDING RESERVOIRS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AT JUNE 30, 2 008

YEAR (1)

ORIGINAL COST (2)

CALCULATED ALLOC. BOOK FUT. BOOK ACCRUED RESERVE ACCRUALS

:3) 14)

REM. LIFE (6)

ANNUAL ACCRUAL

(7)

CRUM CREEK PUMPING STATION INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2045

1892 2,584. .75 1, 12 9 1, 008 1, 577 37 .00 43

1920 138,007. . 86 59,923 53,477 84,531 37 .00 2, 285

1934 833 .50 359 320 514 37 .00 14

1944 450. . 77 193 172 279 37. . 00 8

1947 231 . .21 99 - 88 143 37. .00 4

1948 25 . . 00 11 10 15 37. .00

1967 38,54 8. .52 15,836 14,133 24 , 416 37. .00 660

1968 ' 11,127. . 17 4 , 558 4, 068 7, 059 37 . . 00 191 1986 420 . . 12 157 140 280 37 . . 00 8

1988 45,736. 60 16,049 . 14,323 31,414 37. 00 849

1993 96,686. 46 ' 27,894 24,893 71,793 37 . . 00 1, 94 0

1999 5,791. 51 1, 133 1, 011 4,781 37 . .00 12 9

2001 210,077. 18 33,423 29,828 180,249 37 . . 00 4 , 872

2002 24,104 . 79 3, 363 3 , 001 21,104 37 . . 00 570

2003 4,272 . 48 508 453 3, 819 37. . 00 103

2004 13,112 . 91 1, 280 1, 142 11,971 37 . 00 324

2005 65,067 -93 4, 880 4, 356 60,712 37 . 00 1, 641

2006 57,786 . 33 2, 964 2 , 645 55,141 37 . 00 1, 490

714,865 . 09 173,759 .155,068 559,798 15,131

CRUM CREEK TRAVELING SCREEN

FULLY ACCRUED

1974 83,928. 29 83,928 83,928

1976 953 . 84 954 954

84,882 . 13 84,882 84,882

CRUM CREEK SILTATION BASIN INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2005

2005 2,160 .08 2 , 160 2,160

11-202





PICKERING CREEK PUMPING STATION INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2054

1898 4,344. . 09 1, 619 1, 442 2, 902 46 . . 00 63

1927 82,091 .60 30,374 27,054 55,038 46 . . 00 1,196

1929 308,982. .10 114,169 101,691 207,291 46 . .00 4, 506

1930 1,667. . 16 616 549 1,118 46 . . 00 24

1933 9,989. .69 3, 684 3 ,281 6, 709 46 . . 00 146

1935 188 .00 69 61 127 46 .00 3

1936 3,982. .24 1, 466 1, 306 2, 676 46. .00 58

1942 57 . . 10 21 19 38 46 . . 00 1

1958 2,367. .45 851 758 1, 609 46 . . 00 35

1976 3,467. .40 1, 191 1, 061 2, 406 46 . .00 52

1979 1, 759 .12 597 532 1,227 46 . . 00 27

1981 940 . . 04 316 281 659 46 . . 00 14

1982 48,553 . 98 16,251 14,475 34,079 46 . . 00 741

1987 4,814 . . 07 1, 509 1, 344 3,470 46. . 00 75

1991 4,218. . 60 1, 138 1, 014 3,205 46 . .00 70

1992 102 . . 16 26 23 79 46 . . 00 2

1996 35,826. .27 7, 412 6, 602 29,224 46 . . 00 635

1997 568 . 57 110 98 471 46 . . 00 10

1998 40,214. .41 7, 182 • 6,397 . 33,817 46 . .00 735

1999 388,723. .68 63,595 56,643 332,081 46 . .00 7, 219

2001 38,678. .21 5, 109 4, 551 34,127 46 . . 00 742

2004 9,395. . 89 752 67 0 8, 726 46 . .00 190

2005 3,637. . 80 223 199 3,439 46 . . 00 75

2006 15,988. . 66 667 594 15,395 46 . . 00 335

2007 13,923 .22 297 264 13,659 46 . . 00 297

1,024,481. .51 259,244 230,909 793,572 17,251

PICKERING CREEK TRAVELING SCREEN FULLY ACCRUED

1981 119,059 .37 119,059 119,059

11-203





YEAR

(1)

ORIGINAL

COST

(2)

CALCULATED

ACCRUED

(3)

ALLOC. BOOK

RESERVE

(4)

FUT. BOOK

ACCRUALS

(5)

REM.

LIFE

(6)

ANNUAL

ACCRUAL

(7)

NESHAMINY CREEK PUMPING STATION

INTERIM SURVIVOR CURVE.. SQUARE


1909 15,857 .28 8, 571 7, 612 8,245 26 . 00 317

1961 678 .23 350 311 367 26 .00 14

1994 220,083 .35 77,029 68,410 151,673 26 .00 5, 834

1996 22,824

• 87 7, 208 6,402 16,423 26 .00 632

2001 26,351 .60 5, 589 4, 964 21,388 26 .00 823

2005 43,579 . 82 4, 506 4, 002 39,578 26 . 00 1, 522

2007 156,872 . 73 5, 804 5, 154 151,719 26 . 00 5, 835

486,247 .88 109,057 96,855 389,393 14,977

PERKIOMEN CREEK

INTERIM SURVIVOR CURVE. . . SQUARE


1931 30,191. .28 10,784 9, 577 20,614 48 . .00 429

1957 10,622. . 72 3, 703 3, 289 7, 334 48 . .00 153

1958 1,257. .56 438 389 869 48 . .00 18

1959 59 . . 07 21 19 40 48 . .00 1

1965 5,612. . 07 1, 928 1, 712 3 , 900 48 . .00 81

1981 . 2,452. . 85 801 711 1, 742 48 . .00 36

1986 828 . .49 260 231 597 48 . . 00 12

1990 340,329. . 63 92,808 82,424 257,906 48. . 00 5,373

1996 6,665. .10 1, 333 1, 184 5, 481 48 . .00 114

1998 22,480. .17 3, 876 3 ,442 19,038 48 . .00 397

1999 50,913. .50 8, 039 7, 140 43,774 48 . .00 912

2001 4,938. .30 629 559 4, 379 48 . .00 91

2002 23,594. . 81 2 , 621 2 , 327 21,268 48 . 00 443

2007 5,282. .31 108 96 5, 186 48 . .00 108

505,227. .86 127,349 113,100 392,128 8,168

PERKIOMEN CREEK TRAVELING SCREEN

FULLY ACCRUED

1957 583 . 27 583 583

1958 783 . 85 784 784

1959 1,076 . 19 1, 076 1, 076

11-204



CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AT JUNE 30; 2008

ORIGINAL CAL CULATED ALLOC. BOOK FUT. BOOK ACCRUALS YEAR COST ACCRUED RESERVE

(1) (2) (3) (4)

PERKIOMEN CREEK TRAVELING SCREEN

FULLY ACCRUED

1973 10,429. . 67 10,430 10,430

1984 4,421, .25 4, 421 4, 421

1985 46,618. .30 46,618 46,618

1986 27,505. .50 27,506 • 27,506

1989 9,832. ,18 9, 832 9, 832

1990 1,859. .63 1, 860 1, 860

1999 1,725. .40 1, 725 1, 725

2000 1,176. .55 1, 177 1, 177

106,011. 79 106,012 106,012

REM. LIFE (6)

ANNUAL ACCRUAL

(7)

GREEN LANE INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2082

1957 5,413,829 .66 1, 326,388 1, 174,626 4,239,204 74 . . 00 57, 287

1958 10,135 .71 2, 480 2, 196 7, 940 74 . .00 107

1962 139 .46 34 30 109 74 . .00 1

1963 1, 084 .72 264 234 851 74 . . 00 12 1967 1, 009 .05 244 216 793 74 . . 00 11

1970 2, 862 .53 690 611 2, 252 74 . . 00 30 1978 1, 742 .59 414 367 1, 376 74 . . 00 19 1981 32,915 .31 7, 768 6, 879 26,036 74 . . 00 352 1993 5,425 .05 914 809 4, 616 74 . . 00 62 1997 532 . 84 69 61 472 74 . .00 6 1998 14,738. . 92 1, 754 1, 553 13,186 74 . . 00 178 1999 2, 888 .32 313 277 2, 611 74 . . 00 35 2004 12,233 .94 628 556 11,678 74 . , 00 158 2005 300,406. .38 11,716 10,377 290,029 74 . . 00 3, 919 2006 2,875. ,60 76 67 2, 809 74 . . 00 38

5,802,820 . .08 1,353,752 1, 198,859 4,603,962 62, 215

11-205




RELATED TO ORIGINAL COST AT JUNE 30," 2008


YEAR COST . ACCRUED RESERVE ACCRUALS LIFE ACCRUAL

(1) (2) (3) (4) (5) (6) (7)

SPRINGTON



1932 1,598,471 .20 561,543 497,293 1,101,178 49 .00 22,473

1939 981 .38 343 304 677 49 . 00 14

1940 886 .19 310 275 611 49 .00 12

1959 12,635 .73 4, 323 3, 828 8,808 49 .00 180

1964 3,632 .50 1, 231 1, 090 2, 543 49 .00 52

1968 2,433 .32 817 724 1, 709 49 .00 35

1975 777 .28 256 227 550 49 . 00 11

1978 7, 415 .31 2, 416 2,140 5, 275 49 . 00 108

1980 1, 710 .55 553 490 1, 221 49 . 00 25

1981 45,193 .29 14,53 9 12,875 32,318 49. .00 660

1982 6, 625 . 51 2, 122 1, 879 4, 747 49 . 00 97

1983 17,832 .28 5, 685 5, 035 12,797 49 . 00 261

1984 12,681 . 07 4 , 022 3, 562 9, 119 49 . . 00 186

1985 30,310 .25 9, 566 8, 471 21,839 49 .00 446

1986 28,144. .30 8, 722 7, 724 20,420 49 . .00 417

1987 5,036. .26 1, 511 1, 338 3,698 49. .00 75

1988 77,538. . 05 22,478 19,906 57,632 49 . .00 1,176

1989 52,581. .90 14,691 13,010 39,572 49 . . 00 808

1990 3,170. .36 852 755 2,415 49 . .00 49

1991 88,633. .22 22,832 . 20,219 68,414 49 . .00 1, 396

1992 3,962. .38 976 864 3, 098 49. . 00 63

1993 25,075. .36 5, 878 5, 205 19,870 49. . 00 406

1994 5,660. . 71 1, 258 1, 114 4, 547 49. .00 93

1995 184,044. . 78 38,594 34,178 149,867 49 . .00 3, 059

1996 9,424. .27 1, 854 1, 642 7, 782 49. .00 159

1997 158,058. .79 28,972 25,657 132,402 49 . .00 2, 702

1999 600,328. .08 93,171 82,511 517,817 49. .00 10,568

2002 14,680 . .96 1, 602 1,419 13,262 49 . .00 271

2003 35,517. . 99 3,289 • 2,913 32,605 49 . . 00 665

2004 105,864. . 75 7, 993 7,078 98,787 49. .00 2, 016

2007 390,761. .70 7, 815 6, 920 383,842 49. . 00 7, 834

2008 231,763. .50 1, 182 1, 047 230,717 49. .00 4 , 709

3,761,833 . .22 871,396 771,693 2,990,139 61,026

11-206




YEAR ORIGINAL COST (2)

CALCULATED ACCRUED

(3)

ALLOC. BOOK RESERVE

(4)

FUT. BOOK ACCRUALS

(5)

REM. LIFE (6)

ANNUAL ACCRUAL

(7)

IRONWORKS CREEK INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2068

1937 6,650. . 13 1, 976 1, 750 4, 900 60 . 00 82

1943 874,664. .05 258,988 229,355 645,309 60 .00 10,755

1945 27,587. .61 8,158 7,225 20,363 60 .00 339

1946 609 . .41 180 159 450 60 . 00 8

1950 4,336. .62 1,277 1, 131 3, 206 60 . 00 53

1951 7,040. . 87 2, 071 1, 834 5, 207 60 . 00 87

1953 349 . .69 103 91 259 60 . . 00 4

1954 1,408. .54 413 366 1, 043 60 . .00 17

1955 830 . .75 243 215 616 60 . . 00 10

1961 1,475. . 62 429 380 1, 096 60 . . 00 18

1981 2,061. . 06 572 507 1, 554 60 . . 00 26

1983 2,645. .75 729 646 2, 000 60 . . 00 33

1987 8,431. . 01 2, 186 1, 936 6,495 60 . 00 108

1992 4,402. . 33 927 821 3, 581 60 . . 00 60

1993 3,039. . 83 608 538 2, 502 60 . . 00 42

1997 4,503. . 82 698 618 3, 886 60. . 00 65

1998 3,133 . . 00 448 397 2, 736 60 . . 00 46

2000 843,147. .80 99,154 87,809 755,339 60 . . 00 12,589

2002 18,695. . 56 1, 699 1, 505 17,191 60 . . 00 287

2004 46,791. .43 2, 924 2,589 44,202 60 . .00 737

2005 130,517. .18 6, 213 5, 502 125,015 60 . .00 2 , 084

2006 1,105,258. .51 35,700 31,615 1,073,644 60 . .00 17,894

2007 498,964. .72 8, 183 7, 247 491,718 60 . .00 8, 195

3,596,545. .29 433,879 384,236 3,212,312 53 , 539

RIDLEY CREEK DAM INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2067

1942 48,831 . 00 14,674 12,995 35,836 59 . .00 607

1957 46,133 .00 13,669 12,105 34,028 59 . .00 577

2 0 02 29,131. .51 2, 689 2,381 26,751 59 . .00 453

2003 255,656. . 70 19,967 17,683 237,974 59. .00 4, 033

2004 10,479. .22 665 589 9, 890 59 . .00 168

2006 41,816. .26 1, 372 1, 215 40,601 59 . . 00 688

432,047. . 69 53,036 46,968 385,080 6, 526

11-207




YEAR (1)

ORIGINAL COST (2)

CALCULATED ALLOC. BOOK FUT. BOOK ACCRUED RESERVE ACCRUALS

{3} 'A) IS)

REM. LIFE (6)

ANNUAL ACCRUAL

(7)

TOWNSHIP LINE DAM INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2094

1934 62,256. .14 13,516 11,969 50,287 86 .00 585 1988 35,013. . 13 6, 607 5, 851 29,162 • 86 .00 339 1989 18,049. .36 3 ,267 2, 893 15,156 86 .00 176 1990 16,250. 50 2, 813 2, 491 13,760 86 .00 160 1994 450,992. 83 63,139 55,915 395,078 86 .00 4, 594 1996 9,960. 54 1, 219 1, 080 8, 881 86 .00 103

592,522. 50 90,561 80,199 512,324 5, 957

SHENANGO RIVER DAM INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR . 6-2018

1927 21,675. 62 16,731 14,816 6, 860 10 .00 686 1948 32 . 89 25 22 11 10 . .00 1 2006 2,544 . 43 424 376 2 ,168 10 . .00 217

24,252. 94 17,180 15,214 9, 039 904

RESERVOIR NO. 1 - BEAR GAP FULLY ACCRUED

1891 1916 2000

7, 538.26 16,713.69 16,335.07

40,587.02

7, 538 16,714 16,335

40,587

7, 538 16,714 16,335

40,587

RESERVOIR NO. 2 - BEAR GAP INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2073

1916 10,829 . 83 3, 029 2, 675 8, 155 65 . . 00 125 1923 392,584 .44 109,610 96,790 295,794 65 . .00 4, 551 1936 13,192 . 99 3, 665 3 , 236 9, 957 65 . . 00 153 1941 5,687. .34 1, 576 1, 392 4 , 295 65 . .00 66 1942 3,355. .56 929 820 2, 536 65 . .00 39

11-208





RESERVOIR NO. 2 - BEAR GAP INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2073

1986 1,403-, 126. . 02 354,851 313,348 1,089,778 65 . .00 16,766

1989 3, 397 . 11 768 678 2 , 719 65 . . 00 42

1990 12,927 .99 2, 804 2,476 10,452 65. .00 161

1993 6,233 . . 82 1,169 1, 032 5, 202 65 . 00 80

1995 9,166. .91 1,528 • 1, 349 7,818 65 . .00 120

1996 13,584 .79 2,117 1, 869 11,716 65. .00 180

2000 489,488. .23 53,648 47,374 442,114 65. .00 6, 802

2002 3,849. .76 325 287 3,563 65 . .00 55

2007 24,850. .58 378 334 24,517 65 . .00 377

2,392,275 .37 536,397 473,660 1,918,616 29,517

RESERVOIR NO. 4 - TROUT RUN INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2038

1998 4,832.24 1, 208 1, 067 3,765 30.00 126

RESERVOIR NO. 6 - ROARING CREEK INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2046

1896 156,381 .47 67,088 59,241 97,140 38 .00 2, 556

1902 23,910 .03 10,248 9, 049 14,861 38 .00 391

1904 20,000 .00 8, 564 7, 562 12,438 38 .00 327

1909 21,394 .03 9,150 8, 080 13,314 38 .00 350

1912 60,474 .45 25,853 22,829 37,645 38 . 00 991

1924 304,034 .14 129,427 114,289 189,745 38 .00 4, 993

1935 3, 022 . 53 1,279 1, 129 1, 894 38 . 00 50

1936 6,891. .54 2, 913 2, 572 4,320 38 .00 114

1937 4,2 91. . 63 1, 813 1, 601 2, 691 38 .00 71

1938 8, 607 . 87 3, 633 3,208 5,400 38 .00 142

1939 2,287. .32 965 852 1,435 38 .00 38

1941 302 . .46 127 112 190 38 .00 5

1973 4,119. . 06 1, 631 1, 440 2, 679 38 . 00 71

1974 21,410. .12 8, 446 7, 458 13,952 38 .00 367

1985 1,444,815. .07 539,205 476,141 968,674 38 .00 25,491

11-209


ACCOUNT 3 05 COLLECTING AND IMPOUNDING RESERVOIRS





(1) (2) (3) (4) (5) (6) (7)

RESERVOIR NO. 6 - ROARING CREEK



1991 10,879. .28 3,363 2 , 970 7, 909 38 .00 208 1993 4,741. .73 1, 342 1,185 3 , 557 38 .00 94 1994 22,873. .37 6, 158 5, 438 17,435 38 . 00 459 2000 35,407. .57 6,157 5,437 29,971 38 . 00 789 2001 41,896. . 66 6, 519 5, 757 36,140 38 . 00 951 2002 14,092. .51 1, 922 1, 697 12,396 38 . 00 326

2003 53, 889'. . 03 6, 267 5, 534 48,355 38 .00 1, 273

2005 187,721. .51 13,741 12,134 175,588 38 . 00 4, 621 2007 36,768. .12 941 831 35,937 38 .00 94 6

2008 53 8,4 87. 00 3, 500 3, 090 535,397 38 . 00 14,089

3, 028,698. .50 860,252 759,636 2,269,063 59,713

BRUSH VALLEY RESERVOIR

INTERIM SURVIVOR CURVE. . . SQUARE


1882 23,655. .70 14,922 13,177 10,479 19 . 00 552

1921 21,100. .18 13,215 11., 669 9., 431 . 19 . 00 496

1924 12,924. 99 8, 085 7,139 5, 786 19 .00 305

1935 17,538. 93 10,906 9, 631 7, 908 19 . 00 416

1941 233 . .27 144 127 106 19 .00 6 1983 1, 385. . 81 766 676 710 19 . 00 37

1986 3,118. 80 1, 674 1, 478 1, 641 19 . 00 86

1994 23,385. 72 9, 920 8, 760 14,626 19 . 00 770

1996 3,332 . 71 1, 290 1, 139 2, 194 19 . 00 115

2000 35,753. 28 10,594 9, 355 26,398 19 .00 1, 389

2001 113,136. 70 30,456 26,894 86,243 19 .00 4, 539

2002 5,775. 00 1, 386 1,224 4, 551 19 .00 240

2003 1,154 . 81 241 213 942 19 .00 50

262,495. 90 103,599 91,482 1 7 1 0 1 5 9, 001

11-210


ACCOUNT 3 05 COLLECTING AND IMPOUNDING RESERVOIRS


YEAR (1)

ORIGINAL CALCULATED ALLOC. BOOK FUT. BOOK REM. ANNUAL COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (2) (3) (4) (5) (6) (7)

ROADWAYS - ROARING CREEK INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2073

1882 2,508 . 82 703 621 1,888 65 .00 29

1886 6, 473 . 02 1, 816 ' 1,604 4, 869 65 .00 75

1887 2,504 .15 702 620 1, 884 65. .00 29

1900 74 9 . 15 210 185 564 65 .00 9

1916 8,474 . 13 2, 370 2, 093 6, 381 65 .00 98

1919 8,186 .61 2 ,287 2, 019 6,168 65 .00 95

1924 29,026 .24 8, 101 7,154 21,872 65 .00 336

1931 3,846. .25 1, 071 94 6 2, 900 65. .00 45

1932 4,051. .43 1, 127 995 3 ,056 65 . .00 47

1934 91. .24 25 22 69 65 . .00 1

193'5 5,001. .59 1, 390 1,227 3, 775 65. .00 58

1936 3,195. . 60 888 784 2,412 65 . .00 37

1940 2,015. . 93 559 494 1, 522 65 . . 00 23

76,124. . 16 21,249 18,764 57,360 882

ROADWAYS - PAVING ROARING CREEK

FULLY ACCRUED

1967 6, 355 . 75 6, 356 6, 356

1991 1,086. . 86 1, 087 1, 087

7, 442 . 61 7, 443 7, 443

RESERVOIR NO. 1 - MT. CARMEL FULLY ACCRUED

1885 11,955. . 77 11,956 • 11,956

1902 1,471. . 03 1, 471 1, 471

1904 177 . .42 177 177

1986 12,191. .79 12,192 12,192

1994 1,522. .25 1, 522 1, 522

27,318. .26 27,318 27,318

11-211





YEAR

(1)


COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL

(2) (3) (4) (5) (6) (7)

RESERVOIR NO. 2 - MT. CARMEL

FULLY ACCRUED

1887

1947

1986

1994

10,786.51

4,655.91

44,145.78

1,522.25

10,787

4, 656

44,146

1, 522

10,787

4, 656

44,146

1, 521

61,110.45 61,111 61,110

CITIZENS WATER CO. DAM

FULLY ACCRUED

1919

1923

1932

1984

2,369.00

955.00

34 . 00

295.00

2, 369

955

34

295

2, 369

955

34

295

3,653.00 3, 653 3, 653

NORTH WAYNE



2002 1,438,636.56

2003 15,068.56

2004 23,749.57

86,318 71,3 01 1,367,33 6 94.00 14,546

761 629 14,440 94.00 154

969 800 22,950 94.00 244

1,477,454.69 88,048 72,730 1,404,726 14,944

NUI FACILITIES



2002

2003

2004

2005

2006

66, 019 .'60

38,703.34

10,864 .60

259 .34

874.94

116,721.82

951

450

557

10

23

7, 991

4, 090

2, 024

460

8

19

6, 601

61,930

36,679

10,405

251

856

1 1 0 , 1 2 1

74 . 00 74 . 00 74 . 00 74 . 00 74 . 00

837 496 141

3 12

1 ,489

11-212





WAPWALLOPEN INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2025

1925 437.76 286 236 202 17.00 12 1970 800.35 4 94 408 3 92 17.00 23

1,238.11 _ 780 644 594 35

CORNOG QUARRY INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2128

2003 2,44 6,932.22 97,877 80,849 2,366,0 83 120.00 19,717

2004 4,470.37 144 119 4,351 120.00 36

2,451,402.59 98,021 80,968 2,370,434 19,753

RED SHALE DAM

INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2103 2 0 03 146,4 91.5 9 7,325 ' 6,051 14 0,441 95.0 0 1,478

BRISTOL INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2046

2006 39,84 8.01 1,992 1,64 5 3 8,2 03 38.00 1,005

27,3 90,651.75 5,6 68,3 00 5,058,573 22,3 32,085 3 83,63 7


11-213


ACCOUNT 306 LAKE, RIVER AND OTHER INTAKES


YEAR

(1)

ORIGINAL CALCULATED ALLOC. BOOK FUT. BOOK REM. COST ACCRUED RESERVE ACCRUALS LIFE (2) (3) (4) (5) (6)

ANNUAL ACCRUAL

(7)

SCHUYLKILL RIVER INTAKE INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2 036

1961 278,314 .89 137,877 105,191 173,124 28 . 00 6, 183

1962 31,179 .29 15,412 11,758 19,421 28 .00 694

1963 9, 204 . 05 4, 539 3, 463 5, 741 28 . .00 205

1973 758 .40 362 276 482 28 .00 17

1981 92,817 .42 42,659 32,546 60,271 28 .00 2, 153

1982 30,077 .41 13,736 10,480 19,597 28 . .00 700

1994 7, 283 .64 2,428 1,852 5,432 28 . .00 194

1995 1, 505 .51 477 364 1,142 28 . . oo' 41

1996 79,870 . 96 23,'961 18,281 61,590 28 . . 00 2, 200

1997 28,108 .48 7, 929 6, 049 22,059 28 . . 00 788

1998 35,579 .34 9,364 7, 144 28,435 28 . . 00 1, 016

1999 83,493 .77 20,306 15,492 68,002 28. .00 2 , 429

2000 16,184 .29 3, 596 2, 744 13,440 28 . . 00 480

2002 107,429 .33 18,961 14,466 92,963 28 . .00 3 , 320

2003 21,176 .29 3,208 2, 448 18,728 28 . .00 669

2004 29,588 .60 3, 699 2, 822 26,767 28 . .00 956

2005 7, 788 . 75 754 575 7, 214 28 . .00 258

2006 3, 239 .37 216 165 3, 074 28. 00 110

863,599 .79 309,484 236,116 627,482 22,413

SCHUYLKILL RIVER TRAVELING SCREEN INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2009

1961 2, 864 .30 2, 778 2,119 745 1. .00 745

1962 8, 853 .48 8, 584 6, 549 2, 304 1. .00 2 ,304

1963 637 .58 618 471 167 1. .00 167

1964 105 . 07 102 78 27 1. .00 27

1967 289 .62 280 214 76 1. .00 76

1968 524 .57 508 388 137 1. . 00 137

1989 100,303 .37 95,288 72,698 27,605 1. . 00 27,605

2003 126,825 .27 105,683 80,630 46,195 1. .00 46,195

2005 7, 354 .19 5, 516 4, 208 3, 14 6 1. .00 3 , 146

247,757 .45 219,357 167,355 80,402 80,402

11-214

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