WATER UTILITY COMPANIES
For the Year Ended December 31, 2008
DEFINITION OF GROSS OPERATING REVENUES
Gross operating revenues consist of revenues from all water sales, miscellaneous service revenues
and, when regulated by the OPUC, total sewer sales.
Specifically, gross operating revenues include total annual revenues from:
• Residential customer water sales
• Commercial/industrial customer water sales
Irrigation customer water sales
• Multiple family dwellings water sales
• Water sales to public authorities (excluding sales to other water utilities)
• Water sales to golf courses and/or other recreational uses
• Water sales to special contract or agreements
• Fire protection and/or hydrant maintenance charges
• Miscellaneous service charges, with the exemption of pass through payments
• Wastewater (sewer) sales, if applicable
Miscellaneous service revenues include revenue on maintenance or installation services provided by
the water utility on customer premise, late payment charges, trouble call charges
(if not a pass through), disconnect/reconnect charges, field visit charges, and other charges
recorded in the Miscellaneous Services Revenue account.
Gross operating revenues do not include payments that are passed through to other service
contractors and not maintained by the utility.
For water and wastewater utilities that utilize accrual accounting, the calendar year assessment is
based on total gross operating revenues before uncollectibles.
For water and wastewater utilities that utilize cash-basis accounting, the calendar year assessment
is based on gross operating revenue receipts as of year end.
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