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C. How To Use The Forms After the city has reviewed the wor{dbook, it can then determine which forms need to be used to calculate its solid waste rates. Form A, Program Cost Summary, will provide a breakdown of the citys totai solid waste costs, by program. If the c'rty has a solid waste budget, it should be entered into Form A, column A. After identifying all direct costs, indirect costs and revenue offsets associated with a citys solid waste utility, the city should allocate these costs by solid waste program (Step 3). Cities which already track and record their solid waste costs by program will not need to use Forms 1-11. Those cities that have not identified their solid waste costs by program can use Forms 1-11 to caiculate the cost of each solid waste program. Based on the city's financial records, they may not need to use all of the detailed cost information forms. For instance, a citys accounting system might track capital costs by program, therefore they would not need to use Form 4, Capital Costs. After identifying the costs for each of the city's different solid waste programs, the next step is to allocate the costs by customer class (Step 4). This step may not need to be completed by all cities, depending upon the types of solid waste programs offered by the city, as well as the types of customers served. Typically, cities will not need to allocate program costs by customer class unless they offer collection service to residential and commercial customers. To identify program costs, by customer class, the city may use Form C and Form 14. The forms in this workbook are designed to provide a generic process, so they can be used by a wide variety of cities in Texas, all of which have different accounting and financial reporting requirements. Based on a city's specific needs, it may decide to create its own supplemental forms. ■ 000202