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<br />DRAFT REPORT <br /> <br />IV. CUSTOMER CLASS DISTRmUTION FACTORS <br /> <br />A. Distribution Factors for Operation and Maintenance Expenses <br />All system operation and maintenance expenses are functionalized and allocated according to the <br />allocation units shown in Table A-6 in Appendix A. These functionalized costs should be <br />distributed to the five customer classes based upon the system base, base/max day, except for <br />meters, hydrants, billing/collecting and administrative fees. Operating and maintenance expense <br />for the exceptions are allocated as described in detail in the previous section. Table A-6 in <br />Appendix A gives the cost distribution units for the total test year operation and maintenance <br /> <br />- <br /> <br />expenses of the City's water utility system allocable to each of the customer classes. <br /> <br />B. Debt Service Cost Distribution <br />All debt service and other capital expenditures should be allocated to the customers on the basis <br />of distribution factors for plant responsibility as well as specific usage of the proceeds of each <br />bond issue. <br /> <br />City of Paris, Texas <br />Water and Wastewater Cost of Service Study <br />May 2005 <br /> <br />12 <br />