AQUA PENNSYLVANIA, INC - puc.state.pa.us · Statistical Analyses of Industrial Property ......

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

AQUA PENNSYLVANIA, INC BRYN MAWR, PENNSYLVANIA

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DEPRECIATION STUDY

CALCULATED ANNUAL DEPRECIATION ACCRUALS

RELATED TO UTILITY PLANT AT JUNE 30, 2008

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Gannett Fleming Valuation and Rate Divisian

Harrisburg, Pennsylvania Calgary, Alberta Valley Forge, Pennsylvania

AQUA PENNSYLVANIA, INC.

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 Fleming GANNETT FLEMING, INC. P.O. Box67100 Harrisburg, PA 17106-7100

Location: 207 Senate Avenue Camp Hill, PA 17011

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

November 8, 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 of the 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

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A Tradition of Excellence

C O N T E N T S

PARTI . METHODS USED IN STUDY

Introduction of Report 1-2 Basis of the 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

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PART I. METHODS USED IN STUDY

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DEPRECIATION STUDY

PARTI. METHODS USED IN STUDY

INTRODUCTION OF REPORT

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

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

plant in service at June 30, 2008. Parti, 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 of the

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 of the 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 knowledge 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

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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 of the 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 of this 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.

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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 of the 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 order to be familiar with the operation of the Company and to observe

representative portions of the 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

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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

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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

August 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

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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

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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

October 6. 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

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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 of the Company, as well as other water companies. For depreciable

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

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

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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 Eguipment Diesel Generators Mechanical

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

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

Cast Iron, Steel Cast Iron, Steel Cast Iron, Steel Cast Iron, Steel Cast Iron, Steel Cast Iron, 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

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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 of the 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 of the Bryn Mawr Complex in Account 304.61, Office Buildings, to which

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

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

the probable retirement years of the 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. Forthe other life span groups,

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

structures. Interim survivor curves were estimated forthese 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

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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 11-40;

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

for this and other companies. For 11 of the 31 mass plant accounts and subaccounts for

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

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

bases for the estimates for the following accounts:

Prooertv Group Survivor Curve

311 Electric Pumping Equipment 40-S1.5 320.2 Purification System - Equipment 35-R2.5 331 Mains and Accessories

Special Construction 60-R3 Wrought Iron Mains 55-R2 Galvanized Steel Mains 45-S0.5

334 Meters - Conventional and 4-Wheel 23-L2 334 Meters - Remote/6-Wheel Encoder 16-R2.5 335 Fire Hydrants 75-R3 341.1 Transportation Equipment - Cars & Trucks 7-S1.5 344.1 Laboratory Equipment - Conventional 35-R2.5 345 Tools and Work Equipment - Construction 18-S3

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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 of a 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 of the 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 of the interval.

The average survivor curves for 12 of the 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 of the property, and previous studies for this

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 of the statistical analyses for these 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

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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 of a 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 of the book reserve as of March 31, 1985, as adjusted in accordance with

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

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

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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 of the 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 of the 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

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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 „ , , ( 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.

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

foregoing equation reduces to the following form:

^ « •* o « • • / -f Whole Life Future Accruals Composite Remaining Life Whole Life Annual Accruals

or

^ n « • • i t Book Cost Calc. Reserve Composite Remaining Life .

Whole Life Annual Accrual

The annual accrual rate for each account is equal to the sum of the 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 of the future book accruals for

all vintages by the sum of the 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 Remaining Life Service Life

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

employed, the foregoing equation reduces to:

Ratio A ^ . Service Life

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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 of the 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 of the period during which the assets will render most

of their service, the amortization periods and service fives 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

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

the estimated book depreciation reserve for each plant account orsubaccount 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 of the study

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

through June 30, 2007, and estimated forthe 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.

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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 of the original life table plotted on the

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

forthe 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.

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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 of the estimated curve is used in the depreciation calculation, the numeral

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

titles of the charts indicate the group, the symbol used to plot the points of the 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

(D

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

Total Intangible Plant

Nondepreciable Plant 303.11 WaterRights 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 Treatment Piants Other Structures

Total Accoun) 304.2

304.3 Purification Buildings Major Treatment Plants Other Structures

TofaMccounf 304.3

304.61 Office Buildings

Original Survivor Cost at

Curve Juna 30, 2008

(2) (3)

Nondepr. 5.059,236.23 Nondepr, 727,732-45 Nondepr, 1,144,643.93

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

100-S0.5 * 10.087,601.93 45-R3 15,915,547.39

26,003,149.32

90-S2 * 102,758,936.06 45-R3 4,356,271.46

107,1-55,207.52

55-S1 33,681,143.24

Book Reserve

Future Accruals

(4) (S)

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)

153,371 339,119

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


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


Depreciable Group

(D

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

• 307 Wells and Springs

Survivor

Curve

(Z|

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

Original Cost at

June 30, 2008

(3)

7,832,321.97 6,516,054.05

27.390.651.75 7.596,303.39

52.397,437.02

Book Reserve

(4)

2.710.663 1,722,650 5,058.573 2,406.899

10,061,687

Future Accruals

(5)

5,121,660 4,793,407

22.332,085 5,169,406

42,335,750


(6)

202,527 237,515 383,637 234,684

1.515,388

Composite Remaining

Life

(7)

25.3 20.2 58.2 22.1 27.9


Percent (8)

2.59 3.65 1,40 3,09 2.89

310.4 Other Power Production Equipment 310.7 Oil Engine Pumping Equipment 311 Electric Pumping Equipment

Pumping Equipment SCADA Equipment

TofaMccounf 3 f f

320 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 6,616

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 19.768,904 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 69,987,971

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

44,043,016.63 11.638,550.97

55.681,567.80

14.154,904 6,774,061

20.928,965

29,888,114 4,864,490

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 RELATED TO UTILITY P L A N T AT J U N E 30, 2008

Depreciable Group

Survivor

Curve

(2)

Original Cost at

June 30.2008

(3)

Book

Reserve

(4)

Future

Accruals

(S)

Annual

Accrual

Amoun t

(G)

Composi te

Remaining

Life

(7)

Annual

Accrual Rate,

Percent

(8)

Depreciable Plant, cont . 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 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 33J

333 Services

95-S1 105-R4 1J0-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 24,428 1.857

71 475

9.901 915

8,755 56.969

.250.72

.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

929,096,510.84

2.071,278 59.474,415 29,241.951

3,122.920 1,595.520 5,378.134 4,830,843 1,051,355

56,840 229,137

2.201,440 209,311

1,353,541 10,073,517

120.892,202

186.213.739.60 35.573.477

19,014.969 463,183,903 215,015.314

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

46,895.576 808,204.306

150,640,266

290,279 5.515.301 2.64). 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

65.5 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

Total 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


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


Depreciable Group

Survivor

Curve

Or ig inal

Cost at

June 30, 2008

Book

Reserve

Future

Accruals

Annual

Accrual

Amoun t

Composi te

Remaining

Life

Annual

Accrual Rate,

Percent (1) (2) (3) (4) (5) (6) (7) (8)

Depreciable Plant, cont . 343.1 Shop Equipment

343.2 Tools and Work Equipment - General Equipment 344 Laboratory Equipment

Conventional Electronic

25-SQ 20-SQ

35-R2.5 20-R2

1,036,813.54

9,064.340.21

1.182,048.36

2.602.536-32

248,455 4,411,415

532,173 1,402,257

788,358 4.652,926

649.878

1.200.283

38,983 344,198

32,166

103.354

20.2 13.5

20.2 11.6

2.72

3.97 Total Account 344 3,784,584.68 1,934,430 1.850.161 135.520

345 346 347 348

Tools and Work Equipment - Construction Equipment Communication Equipment Miscellaneous Equipment Other Tangible Plant

18-S3 15-SQ 25-SQ 25-SQ

14,256.671.02 4,131,377.75 2,552,460.00

9,224.40

6,058,245 1.619,515

368,481 770

8.198.427 2.511.861 2.163,980

8,454

607.835 272.601 103.133

391

13,5 9.2

21.0 21.6

4.26

Total Depreciable Plant 1,889,896,654.65 391,223,138 1,498,673,522 48,035,809

TOTAL UTILITY PLANT IN SERVICE 1,917,722,206.84 391,223,138 1,498,673,522 48,035,809

CUSTOMERS' ADVANCES FOR CONSTRUCTION 331 Mains and Accessories

Cast Iron Mains • 6, 8 and 10 Inch Cast Iron Mains - 1 2 Inch and Over

105-R4 110-R3

47,836.811.12 32.709.00

7,266,894 7,414

40,569,915 25,295

450,518 300

90.1 84.3

0.94

0.92 Total Account 331 47.869,520.12 7,274,308 40,595,210 450.818

333 335

Services

Fire Hydrants 70-R3

75-R3 371,865.88

474,638.55 18,965 20,274

352,901 454,364

6.129 7,328

57.6 62.0

1.65 1.54

TOTAL CUSTOMERS' ADVANCES FOR CONSTRUCTION 48,716,024.55 7,313.547 41,402,475 464,275

CONTRIBUTIONS IN AID OF CONSTRUCTION

Nondepreciable Plant 303.2 Power and Pumping Land 303.4 Transmission and Distribution

Land and Land Rights 303.5 Distribution and Standpipe Land

Total Nondepreciable Plant

Nondepr.

Nondepr. Nondepr.

3,605.04

4.505.75

8,199.00

16,309.79


TABLE 1. ESTIMATED SURVIVOR CURVES, ORIGINAL COST, BOOK RESERVE AND CALCULATED ANNUAL DEPRECIATION ACCRUALS RELATED TO UTILITY PLANT AT JUNE 30. 2008

•epreclable Group

OO

Depreciable Plant 304.2 Power and Pumping Structures 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

To/aMccounf 33J

333 Services 334 Meters - Conventional

335 Fire Hydrants

Total Depreciable Plant

TOTAL CONTRIBUTIONS IN AID OF CONSTRUCTION

Amortization 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-S1 105-R4 110-R3

70-R2.5 105-R3

70-R3 23-L2 75-R3

Original Cost at

June 30, 2008

(3)

357,319.57 77.762.76

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

1.808,865.151.68

Book Reserve

(4)

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

1,408,075,736


(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

6,696,749

53,598,054

Composite 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


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 property 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 Salvaqe 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

1,278.00 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 73.829.00 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

(2,564.50) 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 4.021,588.06 393,748.89 (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 5,600.00 346 400.70 368.98

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

0.00 0.00

391,223,138.86

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

(1) (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

Subiotat 10,268,791.38 670,625.08

Total 333.737.766.52 44.389,816,22

Amortization of

Net Salvage

Projected Projected Gross

Retirements Salvage (5) (6)

Projected Cost of

Removal (7)

Acquisitions t8)

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 110)

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

Depreciable Group

(D UTILITY PLANT IN SERVICE 304.2 Power and Pumping Structures 301.3 Purification Buildings 30q.61 Office Buildings 304.62 Stores, Shop and Garage Buildings 304.63 Misceilaneous Structures and Improvements 305 Collecting and Impounding Reservoirs 30S Lafee, River anci other Intakes 307 welfs and Springs 310.4 Other. Power Production Equipment 310.7 Oil Engine Pumping Equipment 311 Electric Pumping Equipment 320 Purification System 330 Distribution Reservoirs and Standpipes 331 Mains and Accessories 333 Services 334 Meters

Conventional -1989 and Prior Remote ERTS

Total Account 334

335 Fire Hydrants 339 Other Plant and Miscellaneous 340 Office Furniture and Equipment

Furniture Mechanical Equipment Computers

Total Account 340

341 Transportation Equipment Vehicles Other

Total Account 341

342 Stores Equipment 343.1 Shop Equipment 343.2 Tools and Work Equipment - General 344 Laboratory Equipment 345.1 Tools and Work Equipment - Construction 346 Communication Equipment 34? Miscellaneous Equipment 345 Other Tangible Plant

TOTAL UTILITY PLANT IN SERVICE

CUSTOMERS'ADVANCES FOR CONSTRUCTION 331 Mains and Accessories 333 Services 335 Fire Hydrants

TOTAL CUSTOMERS' ADVANCES FOR CONSTRUCTION

CONTRIBUTIONS IN AID OF CONSTRUCTION 304.2 Power and Pumping Structures 304.3 Purification Buildings 30? Wells and Springs 311 Electric Pumping Equipment 320 Purification System - Equipment

330 Distribution Reservoirs and Standpipes 331 Mains and Accessories 333 Services 334.1 Meters- Conventional -1939 and Prior 335 Fire Hydrants

TOTAL CONTRIBUTIONS IN AID OF CONSTRUCTION

TOTAL UTILITY PLANT

Composi te Annual Or ig inal Cost Or ig inal Cost Accrual Accrual

as of 6/30/07 as of 6/30/08 Rate Amount (2) (3) (4) (5)

24,069,160.42 26.003,149.32 1.88 470,679.71 105,186,704.09 107,115,207.52 1.82 1,931,947.40

31,053,015.63 33.681,143.24 3.01 974,249.09 7,578:035.08 7,832,321.97 2.55 196,482.05 3,644,923.45 6.516,054.05 2.98 151,398.56

25.980,859.15 27,390.651.75 1.34 357,589.12 7,051.18i.94 7,596.303,39 3.70 270,978.48

48,141.637.25 52,397,437.02 ' 2.9t 1.462.843.53 990,401.24 4,386,496.56 2.51 67.460.07

9,969.20 9.969.20 0.00 0.00 62.464,095.68 65,669,444.38 2.44 1,563.229.19

103,216,913.39 127,229,020.83 2.69 3,099.497.82 50.739.110.53 55,681,567.80 2 91 1.548.420.87

884.453,812.14 929.096.510.84 1.20 10,881.301.94 172.976.194.08 186,213,739.60 1.69 3,035,154.94

2.228.275.20 2,207,713.28 0.00 O.OO 81.744.838.12 85,129,620.11 9:09 7,584,444.13 30,624,185.38 31,230,778.92 7.60 2,350,488.64

114,597.298.70 118.568,112.31 9.934,932.77

36,961,806.08 38,563.107.30 1.68 634.409.27 1,886.09 0.00 0.00

2,739,371.14. 3,800.042.36 5.00 * 147,028.08 3.471,449.85 3,699,801.57 10.00 • 344:638.49

35,239,328.12 47,491.022.83 20.00 * 6.344.329.78 41.450,149.11 54,990.866.76 6.835,996.35

2,922,638.07 4;521.059.22 15.49 576,514.36 1,173,062.97 1.350,822.72 5.00 ' 61.671.35 4,095.701.04 5,871.831.94 . 638.185.71

246,311.18 246,311.18 0.00 0.00 869.024.99 1,036,813.54 4.00 * 37,741.93

7,905,776.58 9,064,340.21 5.00 * 398,748.89 3,478,531.61- 3,784,584.68 3.50 127,104.54

13,775,876.78 14,256,671.02 4.12 577,470.48 3,316.968.64 4,131.377.75 6.67 ' 231,376.45 2,292,922.53 2,552.460.00 4.00 - 96,403.96

9,224.40 9,224.40 4.00 * 368.98

1,756.555,604.91 1,889,896,654.65 45.523,992.12

47,869,520.12 47,869,520.12 0.94 449.973.49 371.865.88 371,865.88 1.66 6,172.97 474.638.55 474,638.55 1.56 7,404.36

48.716,024.55 48,716,024.55 463,550,82

357,319.57 357,319.57 2.36 8,432.74 77,762.76 77.762.76 1.51 1,174.22

519,556.88 519,556.88 0.00 0.00 .197,275.89 197,275.89 1.68 3,314.23

27,693.81 27.693.81 1.70 470.79 718,626.76 718.626.76 0.71 5,102.25

53,958,757.14 53,958.757.14 1.09 588.150.45 2.038,878.51. 2.038,878.51 1.62 33.029.83

74,473.95 74,473.95 0.00 0.00 2,164.375.55 2.164,375.55 1.43 30.950.57

60,134,720.82 60,134,720.82 670,625.08

1,647.704,659.54 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.

1-1 1"

2003 Gross Cost of

Account Salvage Removal

(1) (2) (3)

307.00 12,431.33 310.40 93.314.99 311.00 331.00 3,232.758.18 333.00 1,916,876.13 334.01 334.02 335.00 721,537.70 340.10 1.613.32 341.10 18,350.00 345.10 39,530.90

TOTAL 59,494.22 5,976,918.33


TABLE 4. AMORTIZATION OF EXPERIENCED AND ESTIMATED NET SALVAGE

2004 2005 2006

Gross Salvage

(4)

Cost of Removal

0.00

(5)

2,633,824.49 2,061,412.99

795,397.42

5,490,634.90

Gross Salvage

(6)

0.00

Cost of Removal

(7)

3.191,765.46 2,746,326.20

8,832.60 999,531.55

6,946,455.81

Gross

Salvage

(8)

52,964.98

52,964.98

Cost of Removal

(9)

3,589.928.88 2,499.066.89

4,546.57 929,535.41

7,023,077.75

2007 Gross

Salvage

Cost of Removal

Net Salvage

Salvage Accrual

(10) (11) (12)* <13)=<12)/5

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

352,456.90_ 8.511,584.26 (33,483,754.95} (6,696,749.00)

* Column (12) equals Ihe summation of Columns (2) Ihrougfi (11)

IM 3 SERVICE LIFE STATISTICS

10D

90

80

70

§ 60

>

in 50

b-

UJ u c id 40 CL

town IOC

RQUfl PENNSTLVRNIfl, INC. fiCCOUNT 304.2 POWER AND PUMPING STRUCTURES

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

O 19B0-2004 EXPERIENCE; 1891-2004 PLACEMENTS

"So. 5

30

20

10

3D 45 60 75 90 105

AGE I N 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 . 0000 1. . 0000 100 . . 00 0 .5 19,318,543 278 0 . 0000 " 1. . 0000 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 . 0000 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 4,537,781 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 7,701 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 l,-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.


AGS AT BEGIN OF INTERVAL



•

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 4 1 . 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 4 0 1 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 . 0000 1 . 0000 87 . 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 , 4 1 1 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 38 3 , 1 3 1 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 . 0000 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 35 6 , 4 5 1 0 . 0000 1 . 0000 77 . .23 71 . . 5 355,666 2 ,406 0 . 0068 0 . 9932 77 . 23 72 . .5 3 4 1 , 3 2 1 394 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 2 5 7 , 2 4 1 2, 039 0 . . 0079 0 . . 9 9 2 1 76. .33 76. .5 254,503 223 0 . . 0009- 0 . . 9991 75 . . 73 77 . .5 178,192 0 . . 0000 1. . 0000 75 . . 66 78. .5 169,037 0 . . 0000 1. . 0000 75 . .66

11-16


ACCOUNT 304.2 POWER AND PUMPING STRUCTURES






79.5 168,809 223 0 . 0013 0.9987 75 . 66 80.5 160,028 0 . 0000 1.0000 75 . 56 81.5 160,028 0 . 0000 1. 0000 75 . 56 82 .5 160,028 0 . 0000 1.0000 75 . 56 83.5 159, 58'9 0 .0000 - 1.0000 75 . 56 84 . 5 148,240 0 . 0000 1.0000 75 . 56 85.5 148,240 9,620 0 . 0649 0 . 9351 75 . 56 86 .5 137,666 0 . 0000 1. 0000 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 . 0000 1 . 0000 68. 70 94 . 5 114,164 0 . 0000 1.0000 68 . 70 95.5 5 8,016 0 .0000 1.0000 68 . 70 96.5 58,016 0 . 0000 1.0000 68. 70 97 . 5 58,016 0 . 0000 1.0000 68 . 70 98.5 58,016 0 . 0000 1. 0000 68. 70

99 .5 58,016 0 .0000 1 . 0000 68 . 70 100.5 58,016 0 . 0000 1.0000 68 . 70 101.5 58,016 0 .0000 1.0000 68 . 70 102.5 58,016 0 .0000 1.0000 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 . 0000 1 . 0000 66. 12 106.5 20,288 0 . 0000 1.0000 66. 12 107.5 20,288 0 .0000 . . 1.0000 66. 12 108.5 66. 12

1-17



ORIGINAL LIFE TABLE

PLACEMENT BAND 1891-2004



EXPERIENCE BAND 1980-2004


•

0 . 0 16 418 961 0 . 0000 1 . 0000 100 . 00 0 . 5 16 689 3 0 1 0 . 0000 1 . 0000 100 . 00

1 . 5 16 511 993 985 0 . 0001 0 . 9999 100 . 00

2 . 5 13 467 991 0 . 0000 1 . 0000 99 . 99 3 . 5 12 711 012 0 . 0000 1 . 0000 99 . 99

4. 5 12 432 488 1 , 099 0. 0001 0. 99'99 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 0000 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 . 8'9

10 . 5 11 769 476 2,733 0 0002 0 . 9998 99 . 87

1 1 . 5 11 627 444 4 ,204 0 0004 0 . 9996 99 . 85

12 . 5 i i 2 0 1 510 14,692 0 0013 0. 9987 99 . 81

13 . 5 4 488 9 3 1 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 7 1 1 937 0 0003 0 . 9997 99 . 24

17 . 5 3 216 599 7, 1 8 1 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 . 0000 98 . 51 2 1 . 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 0000 1 . 0000 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 . 0000 90 . 64

29 5 2 295 702 5,434 0 0024 0 . 9976 90 .64

30 5 1 742 355 '816 0 0005 0 . 99 95 90 .42

3 1 5 1 372 •919 10,243 0 0075 0 . 9925 90 . 37

32 5 1 148 5 9 1 14,275 0 0124 0 . 9876 89 .69

33 5 1 159 099 3, 128 0 0027 0 . 9973 88 . 5-8 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 . 0000 88 . 12

37. 5 1 179 345 0 0000 1. 0000 88 . 12 38 . 5 1 160 007 546 0 0005 0 . 9995 88 . 12

11-18







RETIREMENTS PCT SURV DURING AGE RETMT . SURV BEGIN OF INTERVAL RATIO RAT10 INTERVAL

39 . 5 1, 003 828 0 . 0000 1 . 0000 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. 0000 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 . 0000 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 . 0000 1 . 0000 84 . 65

59 .5 228 609 0 . 0000 1 . 0000 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 . 0000 1 . 0000 84 .42 63 . 5 226 761 0 . 0000 1 . 0000 84 .42 64 . 5 223 735 0. 0000 1 . 0000 84 .42 65 .5 224 555 0 . 0000 1 . 0000 84 .42 66 .5 221 582 0 . 0000 1 . 0000 84 .42 67 .5 221 046 15,870 0. 0718 0 . 9282 84 .42 68 .5 205 145 0. 0000 1 . 0000 78 .36

69 .5 223 233 0. 0000 1 . 0000 78 .36 70 . 5 290 135 0 . 0000 1 .0000 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 . 0000 77 .22 76 .5 190 723 0 . 0000 ' 1 . 0000 77 .22 77 .5 114 635 0. 0000 1 . 0000 77 .22 78 . 5 106 739 0. 0000 1 .0000 77 .22

11-19

•








79 . 5 106,511 0.0000 • 1. 0000 77 .22 80 . 5 137,019 0.0000 1.0000 77 .22 81 . 5 137,019 0 . 0000 1 . 0000 77 .22 82 .5 137,458 0.0000 1.0000 77 .22 83 . 5 157,405 0 . 0000 1.0000 77 . 22 84 .5 146,057 0.0000 1.0000 77 .22 85 .5 146,057 9,620 0.0659 0 .9341 77 .22 86 . 5 135,483 0 .0000 1.0000 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 . 0000 1.0000 70 .13 91 . 5 132,787 0 . 0000 1 . 0000 70 .13 92 . 5 132,290 0 . 0000 1 . 0000 70 . 13 93 . 5 132,290 0 . 0000 1 . 0000 70 .13 94 .5 114,164 0 . 0000 1.0000 70 . 13 95 .5 58,016 0.0000 1 . 0000 70 . 13 96 . 5 58,016 0.0000 1 . 0000 70 .13 97 . 5 58,016 0.0000 1.0000 • 70 .13 98 . 5 58,016 0.0000 1.0000 70 .13

99 .5 58,016 0.0000 1.0000 70 . 13 100 . 5 58,016 0.0000 1.0000 70 . 13 101 .5 58,016 0.0000 1.0000 70 .13 102 . 5 58,016 0.0000 1.0000 70 . 13 103 . 5 58,016 2,183 0.0376 0.9624 70 .13 104 .5 55,833 0.0000 1.0000 67 .49 105 . 5 20,288 0.0000 1.0000 67 .49 106 . 5 20,288 0 . 0000 1.0000 67 .49 107 .5 20,288 0.0000 1.0000 67 .49 108 .5 67 .49

•

11-20

ro

90

(J

70

60

>

in 50

LJ ' u cc UJ 40 CL

30

20

10

mm——-RQUfl PENNSTLVRNIR, INC.

ACCOUNT 304.3 PURIFICATION BUILDINGS ORIGINAL AND SMOOTH SURVIVOR CURVES

ORIGINAL CURVE: X 1952-2004 EXPERIENCE; 1907-2004 PLACEMENTS O 1980-2004 EXPERIENCE: 1907-2004 PLACEMENTS

x

RQUfl PENNSTLVRNIR, INC. ACCOUNT 304.3 PURIFICATION BUILDINGS ORIGINAL AND SMOOTH SURVIVOR CURVES

ORIGINAL CURVE: X 1952-2004 EXPERIENCE; 1907-2004 PLACEMENTS O 1980-2004 EXPERIENCE: 1907-2004 PLACEMENTS

I0WR i

20 30 40 50 60 70

RGE I N T E R R S

80 90 100 110 120

AQUA'PENNSYLVANIA, INC.

ACCOUNT 3 04.3 PURIFICATION BUILDINGS

ORIGINAL LIFE TABLE

PLACEMENT BAND 190 7-210 04 EXPERIENCE BAND 1952-2004



RETIREMENTS PCT SURV DURING AGE RETMT ' SURV BEGIN OF INTERVAL RATIO RAT10 INTERVAL

0 . 0 91,647 330 0 . 0000 1 . 0000 100 . 00 0 . 5 91,297 457 0 . 0000 1 . 0000 100 . 00 1 . 5 91,261 814 343 0 . 0000 1 . 0000 100 . 00 2 .5 64,627 079 3 , 371 0 . 0001 0 . 9999 100 . 00 3 . 5 64,553 879 74 0 . 0000 1 . 0000 99 . 99

4 .5 36,683 488 69 0 .0000 1 .0000 99 .99 5 . 5 38,019 912 1,289 0 . 0000 1 . 0000 99 . 99 6 . 5 26,793 405 0 . 0000 1 . 0000 99 .99 7 . 5 26,537 449 392 0 . 0000 1 . 0000 99 . 99 8 .5 26,535 255 0 . 0000 1 .0000 99 . 99

9 . 5 21,337 102 370 0 .0000 1 .0000 99 .99 10 .5 20,663 709 174 0 . 0000 1 .0000 99 . 99 11 . 5 14,536 864 12 0 . 0000 1 . 0000 99 .99 12 .5 13,775 837 1, 509 0 . 0001 0 . 9999 99 . 99 13 . 5 7, 046 180 121 0 . 0000 1 .0000 99 . 98 14 . 5 6, 907 697 5, 003 0 . 0007 0 . 9993 99 . 98 15 .5 3,765 489 0 . 0000 1 .0000 99 . 9 1 16 .5 3,617 8 8'9 2/161 0 . 0006 0 . 9994 99 . 9 1 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 . 0000 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 95 1 4,419 0 . 0009 0 . 9 9 9 1 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 . 9 9 9 1 97 17 35 .5 1,467, 267 548 0 . 0004 0 . 9996 97 08 36 .5 l',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


ACCOUNT 304.3 PURIFICATION BUILDINGS






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 . 0000 94 . 91 46 . 5 853,749 3, 527 0 . 0041 0 . 9959 94 . 91 47 .5 435,243 0 . 0000 • 1 . 0000 94 .52 48 .5 339,831 4, 897 0 . 0144 0 . 9856 94 .52

49 .5 334,796 0 . 0000 1 . 0000 93 . 16 50 .5 334,796 632 0 . 0019 0 .9981 93 .16 51 .5 332,689 0 . 0000 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 . 0000 1 . 0000 92 . 89 55 .5 354,877 0 . 0000 ' 1 . 0000 92 . 89 56 . 5 141,980 0 . 0000 1 . 0000 92 .89 57 .5 141,980 2 , 016 0 . 0142 0 . 9858 92 . 89 58 .5 138,808 0 . 0000 1 . 0000 91 .57

59 .5 138,808 0 . 0000 1 . 0000 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 6 0,32 9 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 56,474 0 . 0000 1 . 0000 85 .21 66 .5 56,474 0. 0000 1 . 0000 85 .21 67 . 5 56,474 0 . 0000 1 .0000 85 .21 68 .5 56,474 0 . 0000 1 . 0000 85 .21

6-9 .5 56,474 0 . 0000 1 . 0000 85 .21 70 .5 * 56,474 0 . 0000 1 .0000 85 .21 71 .5 56,474 0 . 0000 1 .0000 85 .21 72 .5 39,069 57 0 . 0015 0 . 9985 85 .21 73 .5 38,695 0 . 0000 1 . 0000 85 . 08 74 .5 38,695 0 . 0000 1 . 0000 85 . 08 75 . 5 38,695 0 . 0000 1 . 0000 85 . 08 76. .5 23,646 .0 . 0000 1 . 0000 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 . 0000 1.0000 78 . 14 80.5 16,322 0. 0000 1. 0000 78 .14 81 . 5 5, 119 0.0000 1 . 0000 78 . 14 82 . 5 5, 119 0.0000 1 . 0000 78 . 14 83 . 5 3 , 602 0.0000 1.0000 78 . 14 84.5 3, 602 0.0000 1.0000 78.14 85 .5 3 , 602 0.0000 1.0000 78 . 14 86 . 5 3, 602 0.0000 1.0000 78 . 14 87.5 3, 602 0.0000 1.0000 78 . 14 88 . 5 3, 602 0.0000 . 1.0000 78 . 14

89 . 5 3 , 602 0.0000 1. 0000 78 . 14 90. 5 3, 602 0.0000 1.0000 78 . 14 91 . 5 1, 992 0.0000 1.0000 78 . 14 92 . 5 1, 992 0.0000 1. 0000 78 . 14 93 . 5 1, 992 0.0000 1. 0000 78 .14 94 . 5 1, 992 0.0000 1 . 0000 78 . 14 95.5 1, 992 0 . 0000 1. 0000 78 .14 96.5 1, 992 0.0000 • 1.0000 78 . 14 97 .5 78 . 14

1-24



ORIGINAL LIFE TABLE






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

9 .5 19 852 427 0 . 0000 1. 0000 100 . 00 10 .5 19 227 113 174 0 . 0000 1. 0000 100 . 00 11 .5 13 113 198 0. 0000 1. 0000 100 . 00 12 .5 12 395 576 1, 364 0 . 0001 0 . 9999 100 . 00 13 .5 5 666 491 0 . 0000 1. 0000 99 . 99 14 .5 5 534 357 0. 0000 1. 0000 99 . 99 15 .5 2 397 546 0. 0000 1. 0000 99 . 99 16 .5 2 253 410 2,001 0. 0009 0 . 9991 99 . 99 17 .5 1 941 622 0 . 0000 1. 0000 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 . 0000 1. 0000 99 .42 22 . 5 3 513 198 1,709 0 . 0005 0 . 9995 99 .42 23 .5 3 603 939 101 0 . 0000 1. 0000 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 . 0000 1. 0000 97 .76 28 . 5 4 447 903 567 0 . 0001 0 . 9999 97 .76

29 .5 4 434 709 0 . 0000 1. 0000 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 . 0000 1. 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 . 0000 1. 0000 97 .44 37 .5 1 458 780 5,430 0 . 0037 0 . 9963 97 . 44 38 .5 1 446 258 7,949 0. 0055 0. 9945 97 . 08

1-25

•




PLACEMENT BAND 1907-2,004 EXPERIENCE BAND 1980-2004



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 . 0000 1. 0000 96 .54 41 . 5 1,248,514 337 0 . 0003 0 . 9997 96 . 54 42 . 5 1,236,112 0 . 0000 1. 0000 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. 0000 95 . 78 46 . 5 786,324 0 . 0000 1. 0000 95 . 78 47 .5 388,749 0 .0000 1. 0000 95 . 78 48 . 5 295,671 4, 897 0 . 0166 0 . 9834 95 . 78

49 . 5 290,636 0 . 0000 1. 0000 94 . 19 50 . 5 290,636 0 . 0000 1. 0000 94 . 19 51 . 5 289,919 0 . 0000 1. 0000 94 .19 52 . 5 335,324 0 . 0000 1. 0000 94 . 19 53 . 5 319,337 200 0 .0006 ' 0 . 9994 94 . 19 54 . 5 318,883 0 . 0000 1. 0000 94 . 13 55 . .5 332,383 0 . 0000 1. 0000 94 . 13 56 . . 5 130,988 0 . 0000 1. 0000 94 . 13 57 , . 5 130,988 2, 016 0 . 0154 0 . 9846 94 .13 58. .5 129,334 0 . 0000 1. 0000 92 . 68

59 . .5 129,334 0 . 0000 1. 0000 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 . 0000 1. 0000 92 .47 63 . . 5 51,366 0 . 0000 1. 0000 92 .47 64 . .5 51,366 0 . 0000 1. 0000 92 .47 65. .5 51,366 0 . 0000 1. 0000 92 .47 66 . .5 53,032 0 . 0000 1. 0000 92 .47 67. .5 53,032 0 . 0000 1. 0000 92 .47 68 . , 5 53,032 0 . 0000 1. 0000 92 .47

69. ,5 53,032 0 . . 0000 1. 0000 92 .47 70 . , 5 53,032 0 . . 0000 1. 0000 92 .47 71 . . 5 53,032 0 . . 0000 1. 0000 92 .47 72 . .5 39,069 ' 57 0 . 0015 0 . 9985 92 .47 73 . . 5 38,695 0 , . 0000 1. 0000 92 .33 74 . .5 38,695 0 . . 0000 1. 0000 92 .33 75. . 5 38,695 0 . . 0000 1. 0000 92 . 33 76. .5 23,646 0 . , 0000 1. 0000 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








79. 5 16,322 0 . 0000 -1 . oooo 84 . 80 80 . 5 16,322 0.0000 1 . oooo 84 . 80 81.5 5,119 0.0000 1. oooo 84 . 80 82 . 5 5, 119 0.0000 1 . oooo 84 . 80 83 .5 3, 602 0 . 0000 1 . oooo 84 . 80 84.5 3, 602 0.0000 1.oooo 84 . 80 85 .5 3, 602 0 . 0000 1.oooo 84 . 80 86 .5 3, 602 0 . 0000 1.oooo 84 .80 87 .5 3, 602 0.0000 1.oooo 84 . 80 88.5 3, 602 o.oooo • 1.oooo 84 . 80

89.5 3 , 602 0.0000 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 .0000 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

M GO

100

90

80

70

£ 60

>

S 50

bJ U (E UJ 40 (L

30

20

10

" J \ A

flQUfl PENNSTLVflNlfl, INC. ACCOUNT 304.61 OFFICE BUILDINGS

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

x ) t

\

flQUfl PENNSTLVflNlfl, INC. ACCOUNT 304.61 OFFICE BUILDINGS


xxxxx

\

own 55-5 1

\

10 20 30 40 50 60 70

RGE IN 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 . 0000 1 . 0000 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 . 0000 1 . 0000 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. . oooo 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, 3 94 0 . 0025 0 . 9975 77 . 72 44 .5 490,067 0 .0000 1 . oooo 77 .53 45 .5 307,554 1, 091 0 .0035 . 0 . 9965 77 . 53 46 .5 30 1 , 2 3 1 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 . 0000 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 . 0000 1 . 0000 74 . 74 57 . 5 183,690 300 0 . 0016 0 . 9984 74 . 74 58 .5 183,390 0 . 0000 1 . 0000 74 . 62

59 .5 183,295 638 0 . 0035 0 . 9965 74 .62 60 .5 182,657 0 . oooo 1 . oooo 74 .36 61 .5 182,657 0 . oooo 1 . oooo 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 .0000 1 .0000 73 .50 65 .5 180,540 0 . oooo 1 . oooo 73 . 50 66 .5 180,540 0 . oooo 1 . oooo 73 . 50 67 . 5 180,540 0 . oooo 1 . oooo 73 .50 68 . 5 180,540 0 . oooo 1 . oooo 73 . 50

69 •5. 180,540 0 .0000 ' 1 . oooo 73 .50 70 . 5 180,540 0 . oooo 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 . oooo 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. .0000 73 . 50 79. .5 73 . .5 0

11-30

CO

100

90

80

70

g 60

> CC

V) 50

LU (J EE LU MO Q-

30

20

10

m 85-R3i 5 RQUfl PENNSTLVRNIR, INC.

ACCOUNT 304.62 STORES. SHOP AND GARAGE BUILDINGS ORIGINAL AND SMOOTH SURVIVOR CURVES

ORIGINAL CURVE: X 1952-2004 EXPERIENCE; 1851-2004 PLACEMENTS 0 19BO-2004 EXPERIENCE; 1B51-2004 PLACEMENTS

RQUfl PENNSTLVRNIR, INC. ACCOUNT 304.62 STORES. SHOP AND GARAGE BUILDINGS

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

0 19BO-2004 EXPERIENCE; 1B51-2004 PLACEMENTS

10 20 30 40 50 60 70

RGE I N TERRS

80 90 100 110 120


ACCOUNT 304.62 STORES, SHOP AND GARAGE BUILDINGS

ORIGINAL LIFE TABLE

PLACEMENT BAND 1851-20 04





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, 317 948 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, 7 0 1 288 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 . 0000 1 0000 98 . 79

12 . 5 3 , 555 711 2 , 2 8 1 0. 0006 0 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 . 0000 1 0000 98 . 70

16 . 5 3, 337 952 926 0 . 0003 0 9997 98 . 70

17 .5 3, 249 48 1 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 9 982 96 04

26 .5 505 525 1, 563 0 . 0031 0 9969 95 87

27 . 5 501 003 1, 500 0 . 0030 0 9970 95 57

28 .5 486 475 1, 859 0 . 00 3 8 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 0000 1 0000 92 68

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

38 .5 377 601 0. oooo 1 oooo 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 . oooo 92 .15 42 . 5 212,497 0 . oooo 1 . oooo 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 . 9927 91 . 77

49 . 5 185,169 0 . 0000 1 . 0000 91 .10 50 . 5 157,126 26 0 . 0002 0 . 9998 91 . 10 51 . 5 123,669 0 . 0000 1 . 0000 91 . 08 52 . 5 138,695 12 0 .0001 • 0 .9999 91 . 08 53 . 5 129,577 0 .0000 1 . 0000 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 .oooo • 1 . oooo 88 . 18 61 . 5 69,887 0 . 0000 1 . oooo 88 . 18 62 . 5 69,887 0 . oooo 1 . oooo 88 . 18 63 . 5 69,016 0 . oooo 1 .0000 88 .18 64 . 5 69,016 0 . oooo 1 . oooo 88 . 18 65 . 5 69,016 0 . oooo 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 .0000 1 . oooo 60 . 69

69 - 5 ... 47,607 0 . oooo 1 . oooo 60 . 69 70 . 5 •47, 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 .0000 1 .0000 54 .65 76 . 5 42,607 0 . oooo . 1 . oooo 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






79 80 81 82 83 84 85 86 87 88

89 90 91 92 93 94 95 96 97 98

99 100 101 102 103 104 105 106 107 108

109 110 111 112 113 114 115 116 . 117 . 118.

.5

.5

. 5 5 . 5 5 5 5 5 5

5 5 5 5 5 5 5 5 5 5

5 5 5 5 5 5 5 5 5 5

5 5 5 5 5 5 5 5 5 5


18,092 17,892 17,892 17,492 16,541 16,541 10,930 10,930 10,930 10,930

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

RETIREMENTS DURING AGE RETMT INTERVAL RATIO

200

400

681

SURV RATIO

PCT SURV BEGIN OF INTERVAL

0 . 0111 0 . 9889 53 . 03 0 . oooo 1 . oooo 52 .44 0 . 0224 0 . 9776 52 . 44 0 . oooo 1 . oooo 51 .27 0 . oooo 1 . oooo 51 . 27 0 . oooo 1 . oooo 51 .27 0 . oooo 1 .0000 51 .27 0 .0000 . 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 . 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 .0000 46 . 74 0 . oooo 1 .0000 46 . 74 0 . oooo 1 .0000 46 . 74 0 . oooo 1 .00 00 46 . 74 0 . oooo . 1 . oooo 46 . 74

11-34








RETIREMENTS PCT SURV DURING AGE RETMT SURV BEGIN OF INTERVAL RATIO RAT10 INTERVAL

119.5 7, 029 0 . oooo 1.oooo 46 .74 120 .5 7, 029 0 . oooo • 1.oooo 46 .74 121.5 7, 029 0.0000 1 . oooo 46.74 122 . 5 7, 029 0 . oooo 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.oooo 46 . 74 126 . 5 7, 029 0 . oooo 1.oooo 46 . 74 127. 5 7, 029 0 . oooo 1.oooo 46 . 74 128 . 5 7, 029 0 .0000 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 a. oooo 1.0000 46 . 74 134 . 5 7 029 0 . oooo 1.oooo 46.74 135.5 7 029 0 . 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 0 . oooo 1.oooo 46 . 74

139 .5 7 029 0.0000 1.0000 46. 74 140 .5 7 029 0.oooo 1 .0000 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 1.0000 46 .74 146 .5 7 029 0.oooo 1.0000 46 .74 147 .5 7 029 0.0000 1.oooo 46 . 74 148 .5 7 029 0.0000 1.oooo 46 .74

149 .5 7 029 0.oooo 1.oooo 46 . 74 150 .5 7 029 0.oooo 1.oooo 46.74

151. 5 7 029 0.oooo 1.0000 4 6.74 152 .5 7 029 0.oooo 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 . oooo 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 .0000 1 . 0000 98 . 87 12 . . 5 3,113,223 926 0 . 0003 0 . 9997 98 . 87 13 . . 5 3,043,326 0 . oooo 1 . oooo 98. 84 14 . . 5 2,932,889 0 .0000 1 . oooo 98 . 84 15 . . 5 2,916,169 0 .0000 1 . oooo 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. . oooo 93 . 46 31. 5 402,699 0 . 0000 1. . oooo 93 . 46 32 . 5 410,422 1, 404 0 . 0034 0 . . 9966 93 . 46 33 . 5 401,723 0 . 0000 1, . 0000 93 . 14 34 . 5 396,820 0 . .oooo . 1. . 0000 93 . 14 35 . 5 286,958 0 . . 0000 1. . 0000 93 . 14 36. 5 286,352 0 . .0000 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. -







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 1.0000 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 .0000 ' 1.oooo 92 .39 46.5 87,936 0 . oooo 1.oooo 92 .39 47 . 5 87,706 0 .0000 1.oooo 92 .39 48 . 5 87,513 0 .0000 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 . oooo. 1.oooo 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 0.0000 1.oooo 92.01 58 . 5 46,917 1, 105 0.0236 0.9764 92 . 01

59.5 45,811 0.0000 1.oooo 89 . 84 60 . 5 45,811 0.OOOO • 1.oooo 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 1.0000 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 36,315 • 0.0000 1.oooo 51.16 73 . 5 36,315 0.oooo 1 . oooo 51 .16 74.5 36,315 0 .0000 1. oooo 51.16 75 . 5 36,315 0 .0000 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.oooo 1.oooo 49.32

1-37


ACCOUNT 3 04.62 STORES, SHOP AND GARAGE BUILDINGS





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

79 . 5 11,800 200 0 . 0169 0.9831 49. 32 80 . 5 17,211 0 . oooo 1 . oooo 48.49 81. 5 17,211 400 0 . 0232 0 . 9768 48 .49 82 .5 16,811 0 . oooo 1 . oooo 47 . 37 83 . 5 15,861 0 . oooo 1.oooo 47 . 37 84 .5 15,861 0 .0000 1.0000 47.37 85.5 10,249 0 . oooo 1.oooo 47.37 86.5 10,249 0 .0000 -1.oooo 47 . 37 87 . 5 10,249 0 . oooo 1.oooo 47 . 37 88 .5 10,930 0 . oooo 1.oooo 47 . 37

89.5 7, 083 0 . oooo 1. oooo 47 . 37 90 . 5 7 , 083 0 . oooo 1.oooo 47 . 37 91.5 7, 083 0 . oooo 1. oooo 47 . 37 92 . 5 7, 083 0 . oooo 1.oooo 47 . 37 93 . 5 7 , 083 0 . oooo 1.oooo 47 . 37 94 . 5 7, 083 0 .0000 ' 1.0000 47 . 37 95 . 5 3, 662 0 . oooo 1.oooo 47.37 96.5 3 , 662 0 . oooo 1.oooo 47 . 37 97 .5 681 0 . oooo 1.oooo 47.37 98.5 681 0 . oooo 1.oooo 47.37

99.5 681 0 . oooo 1.oooo 47.37 100 . 5 681 0 . oooo 1.oooo 47 . 37 101 . 5 681 0 . oooo 1.oooo 47 . 37 102 .5 681 0 . oooo ' 1.0000 47 . 37 103.5 681 681 1 . oooo 0.oooo 47 . 37 104 .5 0 . 00 105 . 5 106 . 5 107 . 5 108.5

109.5 110.5 111.5 112 . 5 113.5 114 . 5 115 . 5 116 . 5 117 . 5 118.5

11-38


ACCOUNT 3 04.62 STORES, SHOP AND GARAGE BUILDINGS



AGE AT EXPOSURES AT BEGIN OF BEGINNING OF INTERVAL AGE INTERVAL

119 120 121 122 123 124 125 126 127 128

129 130 131 132 133 134 135 136 137 138

139 140 141 142 143 144 145 146 147 148

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.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 0 . oooo 0 . oooo 0.oooo 0.0000

0.oooo 0.oooo 0.oooo 0.oooo

11-39

o

90

80

70

Z 60

> CC D in 50

z LJ L)

tn iu 40 CL

30

20

10

X I0WR 9 )-Si flOUR PENNSTLVRN1R, INC. ACCOUNT 304.63 MISCELLRNE0U5 STRUCTURES AND IMPROVEMENTS

ORIGINAL AND SMOOTH SURVIVOR CURVES ORIGINAL CURVE: X 1952-2004 EXPERIENCE; 1892-2004 PLRCEMENTS

flOUR PENNSTLVRN1R, INC. ACCOUNT 304.63 MISCELLRNE0U5 STRUCTURES AND IMPROVEMENTS


20 30 40 50 60 70

AGE I N TERRS

80 90 100 110 120


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 . oooo 99 . 80 5 . 5 3,537,372 0 . oooo 1 . oooo 99 . 80 6 . 5 3,462,368 0 .0000 1 .0000 99 . 80 7 . 5 3,421,590 0 . oooo 1 . oooo 99 . 80 8 . 5 3,362,494 3, 778 0 . 0011 0 . 9989 99 . 80

9 . 5 3,159,058 1, 527 0 . 0005 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 . oooo 1 . oooo 98 . . 58 17 .5 1,120,206 0 . oooo 1 . oooo 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 . oooo 97 . . 37 23 .5 326,556 0 . oooo 1 . oooo 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 . oooo 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. . 0000 93 . . 92 31 .5 287,091 0 . . oooo 1. . oooo 93 . . 92 32 . 5 287,091 0 . . oooo 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. .0000 93 . 44

11-41








39 . 5 65,658 468 0 . 0071 0 . 9929 93 . 44 40 . 5 47,172 0 . 0000 1 . oooo 92 . 78 41 . 5 47,172 1 , 003 0.0213 0 . 9787 92 . 78 42 . 5 45,364 0.0000 1 . 0000 90 .80 43 . 5 42,367 0 . 0000 1 . 0000 90 .80 44 .5 42,367 94 0.0022 0 .9978 90 .80 45 . 5 44,404 0 . 0000 1 . 0000 90 .60 46 . 5 44,404 0.0000 • 1 . 0000 90 .60 47 . 5 42,547 0 . 0000 1 . 0000 90 .60 48 . 5 42,049 0 . oooo 1 . 0000 90 . 60

49 . 5 2.8, 9 72 0 . oooo 1 . 0000 90 . 60 50 . 5 28,972 3 , 301 0 .1139 0 . 8 8 6 1 90 . 60 51 . 5 17,076 0.0000 1 . oooo 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 . 0000 78 .43 57 . 5 21,537 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.oooo 1. . 0000 74 . .51 68 . . 5 13,561 0.oooo 1. . 0000 74 . .51

69. • 5 13,561 0.0000 1. OOOO 74 . . 51 70 . . 5 13,561 0 .0000 1. 0000 74. .51 71 . . 5 13,561 0 .0000 1. oooo 74 . .51 72 . . 5 13,561 57 0 . 0042 0 . 9958 74 . 51 73 . . 5 13,504 983 0*. 0728 0 . 92-72 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 . 000 0 49. 24 78 . 5 15,484 0.0000 - 1 . 0000 49. 24

11-42








79 . 5 15,484 0 . 0000 1. oooo 49.24 80.5 6,231 0.0000 1 . oooo 49 . 24 81 . 5 6,231 0.0000 1.oooo 49 . 24 82 .5 3,859 0 . 0000 1. oooo 49.24 83 . 5 3,859 0 . 0000 1. oooo 49 . 24 84 . 5 3,859 0.0000 1. oooo 49 .24 85 . 5 3,859 0.0000 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 0.0 000 1.0000 49.24

89. -5 3, 859 0.0000 1.oooo 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.oooo . 1. oooo 49 .24 95 . 5 3, 859 0.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 1.0000 49 . 24

99.5 3, 859 0.0000 1.0000 49 . 24 100 . 5 3 , 859 0.oooo 1.oooo 49 . 24 101. 5 3, 859 0.oooo 1.0000 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.oooo 1. oooo 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.oooo 1.oooo 49 . 24 108 . 5 1, 350 0.oooo 1. oooo 49 . 24

109.5 1,350 0.0000 1. oooo 49.24 110 . 5 1,350 o.oooo • 1. oooo 49. 24 111.5 1,350 0.oooo 1.oooo 49. 24 112 . 5 49 . 24

11-43

9

(00

90

80

70

SO

> CC

in 50 f -z Id U tn Id 40 (L

30

20

10

1 «-s-g-g-gu "B~B 8 8 8

4 ^ s § PIOUR PENNSTLVRNIR. INC.

RCCOUNT 307 WELLS RND SPHINGS ORICINRL RND SMOOTH SURVIVOR CURVES

0RIG1NRL CURVE: X 197B-2Q04 EXPERIENCE: 1909-2004 PLRCEMENTS 0 1985-2004 EXPERIENCE: 1909-2004 PLRCEMENTS

X X X 13 o e s

PIOUR PENNSTLVRNIR. INC. RCCOUNT 307 WELLS RND SPHINGS

ORICINRL RND SMOOTH SURVIVOR CURVES 0RIG1NRL CURVE: X 197B-2Q04 EXPERIENCE: 1909-2004 PLRCEMENTS

0 1985-2004 EXPERIENCE: 1909-2004 PLRCEMENTS

\ g

s s s \

\

\

\

10 20 25 30 35

AGE IN TERRS

40 45 50 55 60


ACCOUNT 307 HELLS AND SPRINGS

ORIGINAL LIFE TABLE

PLACEMENT BAND 1909-2004 EXPERIENCE BAND 1978- 2004

AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL

0 . 0 21,484,664 0 . oooo 1 . 0000 100 . 00 0 . 5 13,257,998 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 .0000 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 3,039,944 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 3,692,291 "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 . 0008 0 . 9992 94 .84 16 . 5 2,831,4 98 22,095 0 . 0078 0 . 9922 94 . 76 17 .5 2,956,589 7, 791 0 . 0026 0 . 9974 94 . 02 IS .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 2 3 .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 . oooo 1 . 0000 87 . 13 28 . 5 2,174,482 0 . oooo 1 . 0000 87 . 13

29 , .5 2,033,495 0. . oooo 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, 470 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. . oooo 1. . 0000 74. .27

11-45


ACCOUNT 3 07 WELLS AND SPRINGS






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 . oooo 1. oooo 71 . 96 42 . . 5 222,714 601 0 . 0027 0 . 9973 71 . 96 43 . . 5 197,161 41,900 0 .2125 0 . 7875 71 . 77 44 . .5 109,966 0 .0000 . 1. oooo 56 .52 4 5., . 5 102,370 36,345 0 . 3550 0 . 6450 56 . 52 46. . 5 52,919 0 . oooo 1. 0000 36 .46 47 . . 5 19,584 0 . oooo 1. 0000 36 .46 48 . . 5 12,649 0 . oooo 1. 0000 36 .46

49. . 5 10,469 0 . oooo 1. 0000 36 .46

50 . . 5 7, 797 0 . oooo 1. oooo 36 .46 51 . .5 1, 664 0 . oooo 1. oooo 36 .46 52 . . 5 1, 664 0 . oooo 1. oooo 36 .46 53 . . 5 1, 664 0 . oooo 1. oooo 36 .46 54 . .5 1, 664 0 . oooo 1. oooo 36 .46 55. .5 1, 664 0 . oooo 1. oooo 36 . 46 56 . .5 1, 664 0 . oooo 1. oooo 36 . 46 57 . . 5 1, 664 0 . oooo 1. oooo 36 . 46 58 . . 5 1, 664 0 . oooo 1. oooo 36 .46

59. .5 36 .46 60. .5 61. . 5 62 .5 63 .5 64 . 5 65 .5 66 . 5 67 . 5 68 . 5 1, 654 0 . oooo

69 . 5 1, 654 0 . oooo 70 .5 1, 654 0 . oooo 71 . 5 1, 654 0 . oooo 72 . 5 1, 654 0 . oooo 73 . 5 1, 654 0 . oooo 74 . 5 1, 654 0 . oooo 75 . 5 1, 654 0 .0000 76 . 5 1, 861 0 . oooo 77 . 5 37,715 0 . oooo 78 . 5 37,715 0 . oooo

11-46








PCT SURV SURV BEGIN OF RATIO INTERVAL

79 . 5 1, 654 0.oooo 80 . 5 1, 654 0.oooo 81.5 1, 654 0.oooo 82 . 5 1, 654 0.oooo 83 . 5 1, 654 0.oooo 84 . 5 1, 654 0 . oooo 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.oooo 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

11-47



ORIGINAL LIFE TABLE

PLACEMENT BAND 1909-2 0l04





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 . 0000 1 . oooo 99 55 4 5 3 871 263 39,497 0 .0102 0. 9898 99 55 5 5 2 724 609 0 . 0000 1. 0000 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 . 0106 ' 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. 0000 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 .5 883 200 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, I N C







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 . oooo 1. 0000 55. 75 45 .5 102,370 36,.345 0 . 3550 0 . 6450 55. 75 46 .5 52,919 0 . 0000 1. 0000 35. 96 47 .5 19,584 0 . 0000 1. 0000 35 . 96 48 .5 12,649 0 . 0000 1. 0000 35 . 96

49 .5 10,469 0 . 00 00 1. 0000 35 . 96 50 .5 7, 797 0 . oooo • 1. 0000 35 . 96 51 . 5 1, 664 0 . oooo 1. 0000 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

35 . 96

63 64 65 66 67 68

69 70 71 72 73 74 75 76 77 78.5

1, 654 1, 861

37,715 37,715

0.0000 0 .0000 0 . 0000 0.0000

11-49



- ORIGINAL LIFE TABLE, CONT.






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.oooo 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 0.0000 95.5

11-50

10D

90

80

70

(J z 60

> DC

in 50

u u cc UJ 40 Q_

30

20

fO

K \

POUR PENNSTLVRNIR, INC. RCCOUNT 311 ELECTRIC PUMPING EQUIPMENT ORIGINAL RND SMOOTH SURVIVOR CURVES

ORIGINAL CURVE: X 1985-2004 EXPERIENCE; 1897-2004 PLACEMENTS \><x

POUR PENNSTLVRNIR, INC. RCCOUNT 311 ELECTRIC PUMPING EQUIPMENT ORIGINAL RND SMOOTH SURVIVOR CURVES

ORIGINAL CURVE: X 1985-2004 EXPERIENCE; 1897-2004 PLACEMENTS

\ X v

\ x x

V m 40-Si ,5

X X X X X

\

\

\ \

\

\

10 20 30 40 50 60 70

RGE IN TERRS 80 90 100 110 120


ACCOUNT 311 ELECTRIC PUMPING EQUIPMENT

ORIGINAL LIFE TABLE






•

0 .0 42,248,064 0 . oooo 1 . oooo 100 . 00 0 .5 41,972,513 800 0 . oooo 1 . oooo 100 . 00 1 .5 42,030,459 45,903 0 . 0 0 1 1 0 . 9989 10 0 . 00 2 . 5 40,072,150 25,597 0 .0 006 0 . 9994 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 , 3 9 5 , 5 6 1 199,663 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 . 0 0 8 1 0 .9919 98 . 15 11 .5 21,773,660 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 5,506,441 52,071 0 . 0095 0 . 9905 93 .26 20 .5 5,738,509 168,077 0 . 0293 0 . 9707 92 .37 21 .5 5,492,785 22,479 0 . 0 0 4 1 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 7,192,431 255,618 0 .0355 0 . 9645 88 .6 9, 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 6,371,543 22,350 0 . 0035 0 . 9965 74 . 94

29 . 5 5,960,176 32,604 0 . 0055 0 . 9945 74 .68 30 .5" 6,291,801 153,936 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 7 1 . 15 33 .5 4,037,548 216,-701 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

11-52








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 . oooo 50 .40 50 . 5 492 439 0 . 0000 1 . oooo 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 . oooo 1 .0000 35 .74 57 . 5 84 2 04 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 . oooo 25 . 77 62 . 5 33 606 0 . 0000 1 .0000 25 . 77 63 . 5 34 434 187 0 . 0054 0 . 9946 25 . 77 64 . 5 33 945 4 , 640 0 . 1367 0 . 8633 25 . 63 65 . 5 24 171 0 .oooo • 1 . 0000 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 . oooo 20 .71 73 .5 9 079 0 . 0000 1 . oooo 20 . 71 74 .5 7 662 0 . 0000 1 . oooo 20 .71 75 . 5 7 662 0 . 0000 1 . oooo 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







RETIREMENTS DURING AGE RETMT SURV INTERVAL RATIO RAT 10

79.5 2, 272 0.oooo 80 . 5 81.5 82 .5 83 .5 84.5 85.5 86.5 87.5 2 , 582 0 . oooo 88 .5 2, 582 0.oooo

89.5 2, 582 0.oooo 90.5 2 , 582 0.oooo 91 .5 2, 582 0 . oooo 92.5 2, 582 0 . oooo 93 .5 2, 582 0 . oooo 94 .5 2, 582 0 . oooo 95.5 2, 582 0.oooo 96 . 5 2, 582 0.oooo 97 .5 2, 582 0 . oooo 98 .5 2, 582 0 . oooo

99.5 2 , 582 0 . oooo 100.5 2 , 582 0.oooo 101 . 5 2, 582 0.oooo 102.5 2, 582 0.oooo 103 .5 2, 582 0.oooo 104 .5 2, 582 0 .0000 105 . 5 2 , 582 0 . oooo 106 . 5 2 , 582 0 . oooo 107 .5


15 .86 15 .86

11-54

a

mo

90

80

70

60

>

if) 50

z tu (J <E IU 110 Q_

30

20

. . . . • r T r | | . . . ^ y 1 Q . . . . .

xxxxxxxxxx

^ ^ \ > < ^xxxxxx,.

RQUR PENNSTLVRNIR. INC. RCCOUNT 320.1 PURIFICRTION 5T5TEM - STRUCTURES

ORIGINRL AND SMOOTH SURVIVOR CURVES ORIGINRL CURVE: X 1952-2004 EXPERIENCE: 1896-2004 PLRCEMENTS

KXX

RQUR PENNSTLVRNIR. INC. RCCOUNT 320.1 PURIFICRTION 5T5TEM - STRUCTURES

ORIGINRL AND SMOOTH SURVIVOR CURVES ORIGINRL CURVE: X 1952-2004 EXPERIENCE: 1896-2004 PLRCEMENTS

IOWA " 5-R2.5

\

10 20 30 40 50 60 70

RGE IN 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 . oooo 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 . 0001 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 . 99 8 9 99 . 84 7 . 5 37,387 377 20,359 0 . 0005 0 . 9995 99 . 73 8 . 5 36,037 434 68,895 0 . 0019 P • 9981 99 .68

9 . 5 31, 997. 160 729,884 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 . 0001 0 . 9999 97 .20 13 . 5 20,470 347 5 , 022 0 . 0002 0 . 9998 97 . 19 14 .5 16,921 199 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 . 9982 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 . 0000 1. oooo 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 6,281 921 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. 0000 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









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, 194 730 196 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 . 0.000 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 . oooo 1 . 0000 74 . 02 71 . 5 649 620 0 . oooo . 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 . oooo 1 . 0000 72 . 90 75 .5 440 657 28,984 0 . 0658 0 . 9342 72 . 90 76 . 5 346 958 0 . oooo 1 . 0000 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








79 . 5 285,591 0 . 0000 1. oooo 67 . 07 80 . 5 275,551 0 . 0000 1. oooo 67 . 07 81 . 5 184,414 o.oooo • 1. oooo 67 . 07 82 . 5 174,935 76 0.0004 0.9996 67 . 07 83 . 5 174,859 0 . 0000 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 . 00.00 1.oooo 67 . 04 92 . 5 106,077 0.0000 1.oooo 67 . 04 93 . 5 106,077 0.0000 1.oooo 67 . 04 94 .5 106,077 0 . oooo 1.oooo 67 . 04 95 . 5 22,942 0.0000 1. oooo 67 . 04 96 .5 22,942 0 . oooo 1. oooo 67 . 04 97 . 5 22,637 0.0000 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 1.0000 67 . 04 103 .5 22,637 0 . oooo 1 . oooo 67 . 04 104 . 5 22,637 0 . oooo 1.oooo 67 . 04 105 .5 4,673 0 . 0000 -1.oooo 67 . 04 106.5 4, 673 0.0000 1.oooo 67 . 04 107 . 5 4, 673 0.0000 1 . oooo 67 . 04 108 . 5 67 . 04

11-58

CD

100

90

80

70

60

>

tn 50

LLI u tr UJ IJO CL

30

20

10

H la—B

x v 0 D rr> m

flQUP PENNSYLVflNlfl, INC. ACCOUNT 320.2 PURIFICRTION SYSTEM - EQUIPMENT

ORICINRL RND SMOOTH SURVIVOR CURVES ORIGINRL CURVE: X 1975-2004 EXPERIENCE; 1909-2004 PLACEMENTS

O 1990-2004 EXPERIENCE; 1909-2004 PLACEMENTS

* » — ' — T ^ y

o

x x X

flQUP PENNSYLVflNlfl, INC. ACCOUNT 320.2 PURIFICRTION SYSTEM - EQUIPMENT

ORICINRL RND SMOOTH SURVIVOR CURVES ORIGINRL CURVE: X 1975-2004 EXPERIENCE; 1909-2004 PLACEMENTS

O 1990-2004 EXPERIENCE; 1909-2004 PLACEMENTS

X

x x \ 0 o 0

x x X X V , \ X

\

\

\

\

\

10 15 20 25 30

AGE IN YERRS 35 40 45 50 55 60

•


ACCOUNT 320.2 PURIFICATION SYSTEM - EQUIPMENT

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 . oooo 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 .28 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 .0'9 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 , 408 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 . oooo 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, 08 0 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 . oooo 44 . 60 54 . 5 108 655 0 . 0000 1 . oooo 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 . 5 63 820 0 . 0000 1 . 0000 39 . 76 62 . 5 63 820 0 . 0000 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 . 0000 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 2 30 213 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 . oooo 1 .0000 25 . 77 78 . 5 12 131 0. oooo 1 .0000 25 . 77

11-61








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 . oooo 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 . oooo 1 . oooo 100 . 00 1 . 5 20 387 836 0 . oooo 1 .0000 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 . 00 04 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 . 0 000 1 . oooo 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 . 98 8'8 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 . 9949 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 . 0 0 99 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 . 03 86 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 RAT10 INTERVAL

39 . 5 333,794 0 .0000 1 . oooo 58 . 84 40 .5 275,194 4 5 1 0 . 0016 0 . 9984 58 . 84 41 . 5 305,812 1, 658 0 . 0054 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 . oooo 38 .37 46 .5 135,235 322 0 . 0024 0 . 9976 58 .37 47 . 5 117,114 6, 080 0 . 0519 0 . 9 4 8 1 58 . 23 48 .5 59,738 3, 859 0 . 0646 0 . 9354 55 .21

49 . 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 . oooo. 1 . 0000 51 .64 53 .5 39,384 6 . oooo 1 .0000 51 . 64 54 .5 38,342 0 . oooo 1 . 0000 51 . 64 55 .5 35,744 0 . oooo 1 . oooo 5 1 . 64 56 .5 2, 906 29 0 . 0100 0 . 9900 5 1 . 64 57 . 5 22,217 0 . oooo 1 . oooo 5 1 . 12 58 .5 21,943 46 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 . oooo 1 . 0000 47 . 13 63 . 5 32,625 0 . oooo 1 . 0000 47 . 13 64 . 5 32,625 72 5 0 . 0222 0 . 9778 47 .13 65 .5 32,869 0 . oooo 1. . 0000 46 . 08 66 . 5 46,817 0 . oooo 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 3 6 . 24

69 .5 44,885 213 0 . . 0047 0 , . 9953 35 .21 70 . 5 44,673 0 . . 0000 1, . oooo 35 . 04 71 .5 44,673 • 969 0 . . 0217 0 . . 9783 35 .04 72 . . 5 23,957 1,387 0 , . 0579 0 . . 9 4 2 1 34 .28 73 . . 5 22,570 0 . .0000 1. . 0000 32 .30 74 . .5 16,889 0 . . 0000 1. . 0000 32 . 30 75 . .5 16,889 0 . .0000 1. . 0000 32 .30 76 . .5 16,889 0 . . 0000 1. . 0000 32 , .30 77 . .5 11,947 0 . . 0000 ' 1. . 0000 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


3 2 . 3 0 32 .30 32 . 30 32 . 30

0 . 00

11-65

•

100

90

80

70

G Z 50

>

cn 50

z UJ u cc HI MO CL

30

20

10

flOUR PENNSTLVRNIR, INC. RCCOUNT 320.5 PURIFICRTION SYSTEM - FILTER MEOIR

SMOOTH SURVIVOR CURVE

•

flOUR PENNSTLVRNIR, INC. RCCOUNT 320.5 PURIFICRTION SYSTEM - FILTER MEOIR


\ -,IOWR 10-S3

10 15 20 25 30 35

RGE I N Y E R R S

40 45 50 55 60

100

90

80

70

60

>

in 50

z LU U CC LU MO CL

flOUR PENNSTLVRNIR, INC. ACCOUNT 330 DISTRIBUTION RESERVOIRS RND STRNDPIPES

ORIGINRL RND SMOOTH SURVIVOR CURVES ORIGINAL CURVE: X 1952-2004 EXPERIENCE; 1882-2004 PLACEMENTS

0 1980-2004 EXPERIENCE; 1882-2004 PLACEMENTS

flOUR PENNSTLVRNIR, INC. ACCOUNT 330 DISTRIBUTION RESERVOIRS RND STRNDPIPES

ORIGINRL RND SMOOTH SURVIVOR CURVES ORIGINAL CURVE: X 1952-2004 EXPERIENCE; 1882-2004 PLACEMENTS

0 1980-2004 EXPERIENCE; 1882-2004 PLACEMENTS

\ /IOWf 1 55-R4

\

\

\

30

20

20 30 40 50 60 70

RGE I N YERRS 80 90 100 110 120


ACCOUNT 330 DISTRIBUTION RESERVOIRS AND STANDPIPES

ORIGINAL LIFE TABLE

PLACEMENT BAND 1882-2 004 EXPERIENCE BAND 1952-2004




0 . 0 29,892,783 0 . . oooo 1 . oooo 100 . 00 0 . 5 30,854,908 0. . oooo 1 .0000 100 . 00 1 .5 29,936,177 0 . . oooo 1 . oooo 100 . 00 2 . 5 30,825,642 410 0 . . oooo 1 .0000 100 . 00 3 . 5 28,464,318 186 0 . .0000 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 26,391,722 158 0 . .0000 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 . oooo 99 .46 14 .5 16,807,337 293 0 . oooo. 1 . oooo 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 13,291,445 289 0 . oooo 1 . 0000 99 .28

19 .5 12,581,514 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 . 0000 98 .40

29 .5 6, 973-, 921 21,734 0 . 0 0 3 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 . 0 0 2 1 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

1-68


ACCOUNT 33 0 DISTRIBUTION RESERVOIRS AND 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 87 . 78 45 . 5 2,131,471 1, 504 0 . . 0007 0 . . 99 93 87 . 77 46 . 5 2,111,930 1, 920 0 . . 0009 0 . . 9991 87 . 71 47 . 5 2,163,224 39 0 . . oooo 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. 0000 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 . oooo 1. oooo 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. oooo 81 .75 63 . 5 522,487 428 0. 0008 . 0. 9992 ' 81 . 75 64 . 5 520,124 57 0 . 0001 0 . 9999 81 .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 . oooo 1. 00 0 0 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 . 0065 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 . 0000 1. 0000 75 . .79

11-69


ACCOUNT 33 0 DISTRIBUTION RESERVOIRS AND STANDPIPES





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 7 1 . 73

84 .5 200,254 0 . oooo 1 . oooo 7 1 .73 85 . 5 200,254 0 . oooo 1 . oooo 7 1 . 73

86 .5 200,254 0. oooo 1 .0000 7 1 .73

87 .5 200,254 0 . oooo 1 . oooo 7 1 . 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 61 . 01

91 . 5 163,654 10,420 0 . 0637 0 . 9363 6 1 . 01

92 . 5 153,234 0 . oooo 1 . OOOO 57 . 12

93 . 5 153,234 0. oooo 1 . oooo 57 . 12

94 . 5 73,594 0 . oooo 1 . oooo 57 . 12

95 .5 39,901 0 . oooo 1 . oooo 57 . 12

96 . 5 39, 9 0 1 0 . oooo • 1 .0000 57 . 12

97 .5 39,901 0 . oooo 1 . oooo 57 . 12

98 .5 39,901 0 . oooo 1 .0000 57 . 12

99 .5 39,901 0 . oooo 1 .0000 57 . 12

100 .5 39,901 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, 9 0 1 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 . 5 11,187 0 . oooo 1 . oooo 16 . 67

113 . 5 11,187 0 . oooo 1 . oooo 16 . 67

114 . 5 11,187 0 . oooo 1 .0000 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 . oooo 1 . oooo 2 . 86

119 . 5 983 0 . oooo 1 . oooo 2 .86 120 . 5 983 0 . oooo • 1 .0000 2 . 86 121 .5 983 0 . oooo 1 . oooo 2 . 86 122 .5 2 . 86

11-70



ORIGINAL LIFE TABLE





0 . 0 21,809,178 0 . oooo 1 .0000 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 . oooo 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 . oooo 1 . oooo 99 . 96 7 . 5 21,309,783 0 . oooo' 1 .0000 99 . 96 8 .5 19/340-, 000 22,440 0 . 0012 0 . 9988 99 . 96

9 .5 19,977,802 0 . oooo 1 . oooo 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 .0000 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 •o . 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 . 0000 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 . .0001 0 .9999 92 . .04 35 . 5 3,747,669 34,410 0 . . 0092 0 . 990.8 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








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 . .0000 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 92.5, 254 0 . oooo 1. . 0000 87 . 19 50 . 5 740,567 0 . oooo 1. . 0000 87 . 19 51 .5 555,082 0 . oooo 1. . oooo 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 8 1 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 . oooo • 1. oooo 77 . 77 64 . . 5 285,131 0 . 0000 1 . oooo 77 . 77 65 . . 5 285,244 0 . oooo 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 . oooo 76 . 81 75 . .5 450,450 0 . 0000 1 . oooo 76 . 81 76 . . 5 419,857 0 . oooo 1 . oooo 76 . 8 1 77 . .5 381,141 0 . oooo 1 . oooo 76 . 81 78 . . 5 326,754 2,489 0 . 0076 0 . 9924 76 . . 81 79 . . 5 324,265 0 . 0000 , 1. 0000 76. .23 80 . . 5 142,503 0 . oooo 1 . OOOO 76 . .23

1-72







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,'33 9 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 . oooo 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 . oooo . 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 . oooo 1. oooo 53 . 60 101 . 5 39,901 0 . oooo 1. oooo 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. oooo 53 . 60 106 . 5' 3 9,474 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. oooo 40 . 07

109 . 5 29,512 0 .0000 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. oooo 15 . 64 115 . 5 11,187 0 .oooo 1. oooo 15 . 64 116 5 11,187 0 .0000 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. oooo 2 . 68 120 5 983 0 oooo ' 1. oooo 2 . 68 121 5 983 0 oooo 1. oooo 2 .68 122 5 2 . 68

1-73

100

90

80

70

Z 60

> tE

in 50

z UJ u cc iu MO Q_

3D

20

10

flOUfl PENNSYLVflNIfl, INC. RCCOUNT 331.01 MAINS 4 RCCES50RIES - C.I. - M" 4 UNDER

ORIGINAL AND SMOOTH SURVIVOR CURVES ORIGINAL CURVE: X 195M-2004 EXPERIENCE: 1865-200M PLRCEMENTS

O 1980-2004 EXPERIENCE: 1865-2004 PLRCEMENTS

flOUfl PENNSYLVflNIfl, INC. RCCOUNT 331.01 MAINS 4 RCCES50RIES - C.I. - M" 4 UNDER

ORIGINAL AND SMOOTH SURVIVOR CURVES ORIGINAL CURVE: X 195M-2004 EXPERIENCE: 1865-200M PLRCEMENTS

O 1980-2004 EXPERIENCE: 1865-2004 PLRCEMENTS

\ ^

•x

JWfl 95-S!

\ ^

\

\

\

15 30 45 60 75 90 105

RGE IN TERRS

120 135 150 165 180


ACCOUNT 331.01 MAINS & 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 . 9996 99 . 86 6 . 5 2 , 171 341 0 .0000 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, 589 870 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, 3 74 0 . 0026 0 . 9974 95 . 14 25 .5 886 503 225 0 . 0003 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 9-2 . 16 37 .5 582 811 351 0 . 0006 0 . 9994 92 . 07 38 .5 572 208 3,"351 0 .0059 0 . 9941 92 . 01

11-75








39 . .5 483,936 1, 937 0 . 0040 0 . 9960 91 , .47

40 . .5 694,498 2 , 917 0 . 0042 0 . 9958 91 , . 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 8 8 . .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

5 1 . . 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 . 08

54 , .5 433,513 2, 124 0 . 0049 0 . 9 9 5 1 85 . 93

55, .5 431,864 0 . 0000 1 . 0000 85 . 51

56 . .5 420,398 396 0 . 0009 0 . 9 9 9 1 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 . 5 419 , 2 0 1 1, 284 0 . 0031 0 . 9969 81 .22

7 1 .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 4 0 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 . 5 426,661 759 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 331.01 MAINS & 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 . 9927 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. oooo 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 .oooo ' 1. 0000 66 . 94

109. .5 103,796 0 . oooo 1. oooo 66 . 94 110 . .5 94,549 0 . oooo 1. oooo 66 . 94 I l l . .5 88,455 0 . oooo 1. oooo 66 . .94 112 . .5 79,107 125 0 . 0016 0 . 9984 66 , . 94 113 . ,5 75,299 0 . oooo 1. oooo 66. .83 114 . .5 59,883 0 . . oooo 1. oooo 66. .83 115 . ,5 55,139 0 . oooo . 1. oooo 66 . .83 116 . .5 51,979 0 . . oooo 1. oooo 66 . .83 117. .5 39,903 0 , . oooo 1. oooo 66 . . 83 118 . .5 15,404 0 . . oooo 1. oooo 66. . 83

1-77







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

119.5 6 , 144 118 0 . 0192 0.9808 66 . 83 120.5 5,702 144 0 . 0253 0.9747 65 . 55 121.5 5, 058 0 . oooo 1.oooo 63.89 122 .5 2, 879 0 .0000 1.oooo 63 . 89 123 .5 2 , 879 0 . oooo 1 . oooo 63 . 89 124.5 1,414 0.0000 1.0000 63.89 125.5 925 0 . oooo 1. oooo 63 . 89 126.5 925 o.oooo • 1.oooo 63 . 89 127 . 5 510 0.oooo 1.oooo 63 . 89 128 .5 188 0 . oooo 1.oooo 63 . 89

129.5 6, 814 0.oooo 1.oooo 63 . 89 130.5 6, 814 0 . oooo 1.oooo 63 . 89 131. 5 6, 814 0 . oooo 1 . oooo 63 . 89 132.5 6, 814 0 . oooo 1.oooo 63 . 89 133 .5 6, 814 0.oooo 1.oooo 63 .89 134 .5 6, 814 0.oooo ' 1.oooo 63 .89 135.5 6, 814 0 . oooo 1.oooo 63 . 89 136.5 6, 814 0 . oooo 1.oooo 63 . 89 137.5 6, 814 0 . oooo 1.oooo 63 . 89 138.5 6, 814 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 . oooo 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 . oooo 1 . oooo 99 . 92 5 . 5 2,137,110 0 . oooo 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 . oooo 1 . oooo 99 . 89 10 .5 1,354,674 86 0 . 0001 0 . 9999 99 .89 11 . 5 1, 348', 781 i ; o i 8 0 . 0008 0 . . 9992 99 . 88 12 . 5 1,317,863 203 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 .oooo • 1. . oooo 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 . . 9889 98 . .21 23 . 5 670,350 275 0 . 0004 0 . , 9996 97 . . 12 24 . 5 829,052 0 .oooo • 1. . oooo 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 . . oooo 1. oooo 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. . oooo 1. oooo 93 . 93 36 . .5 421, 89.6 577 0 . . 0014 0 . 9986 93 . 93 37. .5 422,218 351 0 . . 0008 o, 9992 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 86 . 63 51 .5 201,045 2, 223 0 . 0111 0. .9889 86 . 5 9 52 .5 202,062 547 0 . 0027 0 . . 9973 85 .63 53 . 5 216,949' 758 0 . 0035 0 . . 9965 8 5 .40 54 .5 222,225 '854 0 . 0038 0 . 9962 85 . 10 5 5' . 5 226,273 0 . 0000 1. . 0000 84 . 78 56 . 5 231,228 92 0 . 0004 0 . 9996 84 . 78 57 .5 220,899 717 0 . 0032 0 . 9968 84 . 75 58 .5 221,254 554 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 .0021 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 .5 245,401 225 0 . 0009 0 . 9991 83 . 19 65 . 5 254,501 291 0 . 0011 0 . 9989 83 . 12 66 .5 •262 , 826 1, 178 0 . 0 04 5 0 . 9955 83 . 03 67 .5 272,298 1, 412 0 .0052 ' 0 . 9948 82 . 66 68 .5 279,411 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 o: 9898 80 . 33 73 . 5 233,858 724 0 . 0031 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


ACCOUNT 331.01 MAINS & ACCESSORIES - C . I . - 4" Sc UNDER





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 . 0 017 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. . 0 0 00 65 .58

109 . 5 103,796 0. 0000 ' 1. . 0000 65 .58 110 . 5 94,549 0 . 0000 1. , 0000 65 .58 111 . 5 8 8,455 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. 0 00 0 65 .48 117 .5 39,903 0. oooo. 1. 0000 65 .48 118 .5 15,404 0. oooo 1. oooo 65 .48

11-81


ACCOUNT 3 31.01 MAINS & ACCESSORIES - C. I . - 4" & UNDER






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. oooo 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.oooo 1. oooo 62 . 60

129 . 5 6 , 814 0 . oooo 1. oooo 62 . 60 130.5 6, 814 0 .0000 1. oooo 62 . 60 131.5 6, 814 0 .0000 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 0.0000 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

CO CO

100 li ' i t ' t 'WtfijaitqqmTpp^

G

90

80

70

60

> CC

tn 50 i_ z UJ u cc UJ uo tL

30

20

flQUn PENNSTLVRNIR, INC. RCCOUNT 331.02 MR INS 4 ACCESSORIES - C . I . - 6, 8 4 10"

ORIGINRL RND SMOOTH SURVIVOR CURVES. ORIGINAL CURVE: X 1954-2004 EXPERIENCE: 1854-2004 PLACEMENTS

O 1980-2004 EXPERIENCE: 1854-2004 PLACEMENTS

[QWR 105 -RL

15 30 45 60 75 90 105

AGE IN TEARS 120 135 150 165 180


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

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 20 251 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 40 995,751 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 29 339 0 . 0008 0 . 9992 98 . 92

11-84

AQUA PENNSYLVANIA, INC. '

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






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 S,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








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 . 0 0 4 1 ' 0 . 9959 94 . 70

87 .5 763 209 287 0 . 0004 0 . 9996 94 .31

88 . 5 753 904 3, 716 0 . 0049 0 . 9 9 5 1 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 4 3 1 883 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 . oooo 1 . oooo 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 . oooo 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 . oooo 1 . 0000 88 .56

114 .5 142 752 0 . oooo 1 . 0000 88 . 56

115 .5 134 298 0 . oooo 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








119 . 5 61,930 0 . 0000 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.oooo 1.oooo 87 .40 123 .5 13 , 146 0.oooo 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 0.0000 150 .5

11-87



ORIGINAL LIFE TABLE




EXPERIENCE BAND 1980-20 04


0 0 242 328, 337 0 . oooo 1 .0000 100 . 00

0 5 214 334, 055 0 . oooo 1 . oooo 100 . 00

1 . 5 187 326 4 9 1 4 , 615 0 . oooo 1 .0000 100 . 00

2 . 5 168 547 135 4,885 0 .0000 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 .0000 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 2 0 1 139 614 0 . oooo 1 . oooo 99 . 97

12 . 5 79 158 193 2 , 826 0 . oooo • 1 .0000 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 3 0 , 0 5 1 0 . 0007 0 . 9993 99 . 8 1

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 . 7 1

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

3 1 . 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


ACCOUNT 331. 02 MAINS & ACCESSORIES - C . I . - 6, 8 & 10"






39 .5 29,'391, 038 3, 628 0 . 0001 0 . 9999 99. 38 40 . 5 25,871,672 4, 22 6 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 . . 99.86 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 , . 9 994 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

•








•

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 81 . 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 . 9991 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 . oooo 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 . 9891 91 .86

109 .5 214,049 2 , 426 0 . 0113 0 . . 9887 90 . 86 110 .5 195,949 0 . . 0000 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 . . 0000 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


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






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 . oooo 1.oooo 88 .26 122 .5 17,461 0 . oooo 1.. oooo 88.26 123 .5 13,146 0 . oooo 1.oooo 88 .26 124 .5 12,746 0.oooo 1 .0000 88.26 125.5 12,746 0.oooo 1 .0000 88 .26 126.5 12,543 0. oooo 1.0000 88.26 127.5 11,711 0 . oooo 1.oooo 88 .26 128.5 11,025 0.0000 - 1.oooo 88.26

129.5 1, 727 0. oooo 130.5 131.5 132.5 5, 297 0.0000 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 0.0000 138.5 5, 297 0 . oooo

139.5 5, 297 0.0000 14 0.5 5,297 0.0000 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 .' 0 0 0 0 146.5 3,539 0 . oooo 147.5 3, 53 9 0.0000 148.5 3, 539 0.0000

149.5 3 , 539 0 . oooo 150.5

1. oooo 88.26 88.26

1-91

• *

to ho

100

90

eo

70

o Z 50

> cc in 50

u IE UJ 40 0.

30

20

>0<S. oooooc

flQUfl PENNSYLVflNIfl, INC. FICCOUNT 331.03 MAINS 4 ACCESSORIES - C. I . - 12" 4 OVER


flQUfl PENNSYLVflNIfl, INC. FICCOUNT 331.03 MAINS 4 ACCESSORIES - C. I . - 12" 4 OVER


]D-R 3

\

15 30 45 60 75 90 105

RGE TN TERRS 120 135 150 165 180


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

ORIGINAL LIFE TABLE


AGE AT EXPOSURES AT RETIREMENTS PCT SURV SEGIN OF BEQINNING OF DURING AGE RETMT SURV BEGIN OF NTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL

0 . 0 163,788,992 0 . 0000 1 . oooo 100 .00 0 . 5 154,183,108 205 0 . 0000 • 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, 294 0 . oooo 1 . oooo 99 .95 6 . 5 81,650,750 • 45,517 0 . 0006 0 . 9994 99 .95 1 . 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 .0000 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, 457 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 . oooo 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. 5 22,367,521 12,057 0 .0005 0 . 9995 99. .28 31. 5 20,873,404 4,498 0 .0 002 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 . 0000 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


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







39 5 14 954,976 89 0 . oooo ' 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 . oooo 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 . oooo 1. oooo 96 .22 58 . 5 3 642,461 2, 837 0 . 0008 0 . 9992 96 .22

59 .5 3 621,745 180 0 . oooo 1. oooo 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, 551 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 oooo 1 oooo 91 .42 76 . 5 2 850,463 0 oooo 1 oooo 91 .42 77 .5 2 765,961 54 0 oooo 1 oooo 91 .42 78 .5 2 207,847 0 oooo 1 oooo 91 .42

11-94








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. .0000 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 .0000 1. . oooo 90 .58 90 . 5 1,274,810 0 . oooo 1. . oooo 90 . 58 91 .5 1,266,020 0 . oooo 1. . oooo 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. 0000 90 . 57 95 .5 902,367 0 . oooo 1. oooo 90 . 57 96 .5 825,978 0 . oooo 1. . oooo 90 . 57 97 . 5 762,054 - 53 0 . 0001 0 . 9999 90 . 57 98 . 5 702,823 25 0 . oooo 1. 0000 90 . 56

99 . 5 544,300 7 0 . oooo 1. oooo 90 . 56 100 . 5 528,396 .0 . oooo 1. oooo 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 . .0000 1. oooo 86 .24 113 . 5 195,643 0 . . oooo 1. oooo 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 . .0000 1. oooo 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 0.0000 • 1.0000 86 .24 121 .5 47,618 0.0000 1.0000 86 .24 122 .5 10,758 0.0000 1 . oooo 86 .24 123 . 5 10,758 0.0000 1 . oooo 86 . 24 124.5 10,758 0.0000 1.0000 86.24 125.5 10,758 0.oooo 1. oooo 86 .24 126 .5 10,758 0.oooo 1.0000 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

CO

100

90

80

70

§ 60

in 50

z UJ u cc 111 40 CL

30

20

\0

X xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx X X RQUfl PENNSTLVflNlfl, INC. ACCOUNT 331.04 MAINS 4 ACCESSORIES - STEEL

ORIGINRL AND SMOOTH SURVIVOR CURVES ORIGINAL CURVE: X 1958-2004 EXPERIENCE; 1925-2004 PLACEMENTS ':

RQUfl PENNSTLVflNlfl, INC. ACCOUNT 331.04 MAINS 4 ACCESSORIES - STEEL

ORIGINRL AND SMOOTH SURVIVOR CURVES ORIGINAL CURVE: X 1958-2004 EXPERIENCE; 1925-2004 PLACEMENTS

\ \

A IOWA 70-F '3

\

\

k

120 AGE I N YEARS

AQUA ̂ PENNSYLVANIA, INC.

ACCOUNT 331.04 MAINS & ACCESSORIES - STEEL

ORIGINAL LIFE TABLE

PLACEMENT BAND 1925-2 004





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 4 2 1 , 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 .31

9 . 5 5 432 601 2, 577 0 . 0005 0 . 9995 95 . 75

10 .5 5 852 3 6 1 0 . oooo 1 . 0000 95 . 70

11 .5 5 833 108 0 . oooo 1 . 0000 95 . 70

12 .5 5 600 144 0 . oooo 1 . 0000 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 . 51

26 .5 5 358 445 3, 032 0 . 0006 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 .0000 1 . oooo 95 . 27

31 .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

1-98


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 1.0000 94 .82 42 .5 4,301,377 0 . oooo 1. oooo 94 .82 43 . 5 4,250,862 0 . oooo 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 .0000 1. oooo 94 .82

49 .5 3,746,842 0 . oooo 1. oooo 94 .82 50 . 5 3,654,128 0 . oooo 1. oooo 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 . 0000- 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 . 998'9 94 . 70 66 .5 330,707 305 0 . 0009 0 . 9991 94 . 60 67 .5 330,402 0 . oooo 1. 0000 94 . 51 68 . 5 330,402 0. .0000. 1 . 0000 94 , 51

69 .5 330,402 0. . oooo 1.0000 94 . 51 70 .5 330,402 0. .0000 1.0000 94 .51 71 . 5 330,372 3,496 0 . .0106 0.9894 94 . 51 72 . 5 326,876 0 . .0000' 1. 0000 93 . 51 73 . 5 326,876 0 . . oooo 1.0000 93 .51 74 . 5 326,876 0. . oooo 1 . 0000 93 . 51 75 . 5 32 6,8 76 0. . oooo 1. oooo 93 . .51 76 .5 326,806 0. .0000 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

90

80

70

60

^

RQUfi PENNSYLVANIfi. INC. fiCCOUNT 331.05 MR INS 4 ACCESSORIES - LOCK JOINT

ORIGINAL RND SMOOTH SURVIVOR CURVES ORIGINRL CURVE: X 1971-2004 EXPERIENCE: 1918-1997 PLRCEMENTS

\

RQUfi PENNSYLVANIfi. INC. fiCCOUNT 331.05 MR INS 4 ACCESSORIES - LOCK JOINT

ORIGINAL RND SMOOTH SURVIVOR CURVES ORIGINRL CURVE: X 1971-2004 EXPERIENCE: 1918-1997 PLRCEMENTS

\

\

^lOWfl 1 IO-R3

\

\

-

\

> cc ^ 50

z LJ U OI UJ 40 0.

30

20

15 30 45 60 75 90 105

AGE IN TEARS

120 135 150 165 180


ACCOUNT 331.05 MAINS & ACCESSORIES - LOCK JOINT

ORIGINAL LIFE TABLE





0 . 0 932,362 0.oooo 1 . oooo 100.00 0 . 5 932,362 0.oooo 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 o. oooo' 1 . oooo 99 . 91 5 . 5 973,287 0.oooo 1 . oooo 99 . 91 6 . 5 973,337 0.oooo 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.oooo 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. . oooo 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 . 0000' 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 0 . 0000' 1. oooo 99.59

29. , 5 5,358,486 0.0000 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 0.0000 1. oooo 99 . 59 34 . , 5 5,037,173 0 . oooo 1. oooo 99 . 59 35 . . 5 5,037,173 50 0 . oooo 1. oooo 99 . 59 36 . .5 5,037,123 0.oooo 1. oooo 99.59 37. .5 5,004,295 0.oooo 1. oooo 99. 59 38. 5 5,004,295 0.0000 1. oooo 99 . 59

11-101







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 . oooo 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.oooo 99.59 45.5 4,108,702 0 . oooo 1.oooo 99.59 46 . 5 2,426,469 0 .0000 1.oooo 99. 59 47.5 1,545,507 0 . . oooo 1.0000 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.oooo 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 • 1.0000 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 , . oooo 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 . oooo 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.oooo 99 . 51

11-102





AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RAT10 INTERVAL

79.5 -11 0.0000 1.0000 99.51 80.5 11 0.0000' 1.0000 99.51 81.5 11 11 1.0000 0.0000 99.51 82.5 0.00

11-103

10D

90

80

70

g 60

>

tn 50

z UJ u CC UJ 40 IL

3D

20

10

xxxxxxxxxx xxxxxxxxxx KXXX

ROUR PENNSTLVRNIR, INC. RCCOUNT 331.06 MRINS 4 ACCESSORIES - VALVES

ORIGINRL AND SMOOTH SURVIVOR CURVES ORIGINAL CURVE: X 1954-2001 EXPERIENCE; 1873-2004 PLRCEMENTS

•

\

ROUR PENNSTLVRNIR, INC. RCCOUNT 331.06 MRINS 4 ACCESSORIES - VALVES

ORIGINRL AND SMOOTH SURVIVOR CURVES ORIGINAL CURVE: X 1954-2001 EXPERIENCE; 1873-2004 PLRCEMENTS

\ / ' OWfl 70-R 2.5

\

\

\

\

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 , 4 84 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. 0005 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 4 1 . 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 , 03 6 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 1,291 0 . . 0028. 0 . 9972 9 1 . .47 71 .5 446,069 2, 656 0 . . 0060 0 . 9940 9 1 . .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 8 5 .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 .06 113 .5 12,992 162 0 . 0125- 0 . 9875 79 .76 114 . 5 12,162 0 . oooo 1. . 0000 78 .76 115 . 5 11,544 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 0.0000 1.oooo 78 . 76 120 .5 1, 548 0 . 0000 1.oooo 78 . 76 121 .5 1,478 0 . 0000 1.oooo 78 . 76 122 .5 920 0 . 0000 1.oooo 78 . 76 123 . 5 703 0.oooo 1 . oooo 78 . 76 124 .5 661 0.oooo 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 . 76 128.5 546 0 . oooo 1.0000 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

I DO

90

80

70

2 60

>

in 50

LJ (J CC UJ 40 Q_

30

20

x > < > < xxxxx ^ O Q < X X X

flQUfl PENNSTLVflNlfl, INC. ACCOUNT 331.07 MRINS 4 ACCESSORIES - SPECIAL CONSTRUCTION


XXX s ^ x x x x x x x

flQUfl PENNSTLVflNlfl, INC. ACCOUNT 331.07 MRINS 4 ACCESSORIES - SPECIAL CONSTRUCTION


\ \

\ / IOWR 60- ^3

\

\

20 30 40 50 60 70

AGE I N TERRS

80 90 100 110 120


ACCOUNT 331.07 MAINS & ACCESSORIES - SPECIAL CONSTRUCTION

ORIGINAL LIFE TABLE






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 . oooo 1. . oooo 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 2 1 . 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 71 0 . 0000 1. . oooo 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. . oooo 9 1 . . 94 37 . 5 884,370 911 0 . 0010 0 . . 9990 9 1 . . 94 38 . . 5 719,303 24,683 0 . .0343 0 . 9657 9 1 . . 85

11-110








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 . oooo 1 . 0000 88 . 64 42 .5 501,361 9, 730 0 . 0194- 0 . 9806 88 .64 43 .5 481,712 0 . . oooo 1 . 0000 86 . 92 44 . 5 477,942 125 0 . . 0003 0 . 9997 86 . 92 45 . 5 427,250 0 . . oooo 1 . oooo 86 . 89 46 . 5 390,816 0 . . oooo 1 . oooo 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 . oooo 86 . 12 51 .5 179,999 0 . , 0000 1 . oooo 86 . 12 52 . 5 174,594 5, 501 0 . , 0315 0 . 9685 86 . 12 53 . 5 144,022 0 . , oooo 1 . oooo 83 .41 54 . 5 106,802 0 . . oooo 1 . oooo 83 .41 55 . 5 103,395 0 . . oooo 1 . oooo 83 .41 56 .5 84,029 0 . . oooo .1 . oooo 83 .41 57 .5 62,667 880 0 . . 0140 0 . 9860 83 .41 58 .5 60,325 0 . . oooo. 1 . oooo 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 . . oooo 1 . oooo 80 . 38 62 . 5 54,833 532 0 . . 0097 0 . 9903 80 . 38 63 . 5 54,071 0 . oooo 1 . oooo 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 . oooo 1. . 0000 72 . 01 68 . 5 65,301 0. oooo 1. . 0000 72 .01

69 . 5 65,301 0 . oooo 1. . oooo 72 . 01 70. .5 65,301 0 . oooo 1. . oooo 72 . 01 71. .5 65,301 0 . oooo 1. . oooo 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. , oooo 72 . , 01 77. .5 52,203 • 68 0 . 0013 0 . . 9987 72 . . 01 78 . . 5 47,276 0. oooo 1. , oooo 71 . . 92

11-111








79.5 44,952 0.0000 1.0000 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.oooo 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 0.0000 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 1.0000 69 . 57 94 . 5 38,349 0 . oooo 1.0000 69.57 95.5 37,653 0.0000 1. oooo 69 . 57 96 .5 37,653 0.oooo 1. oooo 69 . 57 97.5 19,513 0.oooo 1 . oooo 69 . 57 98.5 19,513 0 . oooo 1.0000 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 0.0000 1. oooo 69 . 57 102 .5 17,013 0 . oooo 1.0000 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. oooo 69 . 57 108.5 17,013 0 . 0000" 1 . oooo 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 0.0000 1.0000 69.57 118.5 69.57

1-112

100

90

80

70

g 60

>

tn 50

LJ u CC LJ 40 Q.

30

20

10

RQUfl PENNSTLVflNlfl, INC. ACCOUNT 331.08 MAINS 4 ACCESSORIES - CEMENT WROUGHT IRON


RQUfl PENNSTLVflNlfl, INC. ACCOUNT 331.08 MAINS 4 ACCESSORIES - CEMENT WROUGHT IRON


\

\ / IOWR 90-1 3̂

N

\

\

\

\

CO

15 30 45 60 75 90 105

RGE I N TERRS 120 135 150 165

AQUA:PENNSYLVANIA, INC.

ACCOUNT 331.08 MAINS & ACCESSORIES - CEMENT WROUGHT IRON

ORIGINAL LIFE TABLE





0 . 0 27,658 0.0000 1.0000 100 . 00 0.5 15,848 0 . 0000 1.0000 100 . 00 1 . 5 15,392 0 . 0000 1.0000 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 1.0000 100 . 00 10 .5 15,392 0 . oooo 1.oooo 100 . 00 11.5 15,392 0.oooo 1.oooo 100 . 00 12 .5 15,392 0 . oooo 1.oooo 100 . 00 13 . 5 15,392 0 . oooo 1.oooo 100 . 00 14.5 15,392 0 . oooo 1.oooo 100 . 00 15 .5 15,392 o. 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 0.0000 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 . 0000" 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" 1.8 ,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 0.0000 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 . 0000 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, 111 371 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 . 0 0 78 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 . 002'7 . 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








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 , 221 0 . 0020 0 . 998 0 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 2,2 92 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 1,431,061 • 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 o-. 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. oooo 77 . 81 102 .5 639,701 25 0 .0000 1. oooo 77 .81 103 . 5 598,503 435 0 .0007. 0 . 9993 77 .81 104 .5 461,2 76 0 .0000 1. 0000 77 . 76 105 . 5 373,673 0 . oooo 1. 0000 77 .76 106 .5 311,820 0 . oooo 1. 0000 77 . 76 107 .5 211,947 0 . oooo 1. 0000 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 . oooo 1. 0000 77 . 70 111 .5 42,754 0 . oooo-1. 0000 77 . 70 112 . 5 7, 150 0 . oooo 1. 0000 77 . 70 113 . 5 7,150 0 .0000 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 .0000 1. oooo 77 . 70 118 .5 341 0 . oooo 1. .0000 77 . 70

11-116






119 120 121 122 123 124


209 209 209 209 209


0.0000 1.0000 77.70 0.0000 1.0000 77.70 0.0000 1.0000 77.70 0.0000 1.0000 77.70 0.0000 1 . 0000 77.70

77 . 70

11-117

iOO

90

60

70

§ 60

>

tn 50

2 UJ u tr. LJ 40 CL

30

20

10

X X X flOUR PENNSTLVflNlfl. INC. ACCOUNT 331.09 MAINS A ACCESSORIES - WROUGHT IRON

ORIGINRL AND SMOOTH SURVIVOR CURVES ORIGINflL CURVE: X 1954-2004 EXPERIENCE: 1660-1963 PLACEMENTS

XJWv.

x ^

flOUR PENNSTLVflNlfl. INC. ACCOUNT 331.09 MAINS A ACCESSORIES - WROUGHT IRON

ORIGINRL AND SMOOTH SURVIVOR CURVES ORIGINflL CURVE: X 1954-2004 EXPERIENCE: 1660-1963 PLACEMENTS

XXs^

NKXX

\ X X V

XX X X X X v ,

^ X x

IOWA

\ > ^ X v

X x x

X X V

\

XX ^ X x

^ X x x x xxxxxxxxxx xxx

\ X

x

\

10 20 30 40 50 60 70

AGE IN YEARS

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 0.0000 1.oooo 99. 62 1.5 19,144 84 0.0044' 0.9956 99. 62 2.5 19,638 0.0000 1.0000 99.18 3 . 5 23,525 0.oooo 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.oooo 1. 0000 96 .21 8.5 30,761 204 0.0066 0.9934 96 .21

9 . 5 31,002 0 . oooo" 1.0000 95.58 10.5 31,422 215 0 . 0068 0.9932 95 . 58 11.5 33,200 0.oooo 1.oooo 94 . 93 12 .5 34,109 0 . oooo 1.oooo 94 . 93 13 . 5 34,172 0.oooo 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.oooo 94 . 80

19.5 36,734 24 0.0007 0.9993 94.80 20 . 5 36,710 0.oooo 1.0000 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.oooo 1 . 0000 88 . 32 27.5 33,382 0.oooo 1.oooo 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.oooo 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 . oooo 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 . 0 9 4 1 .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 . 25

44 .5 49 362 0. 0000 1 .0000 73 .25 45 . 5 50 467 763 0 . 0151 0 . 9849 73 .25 46 . 5 49 392 584 0 . 0118 0 . 9882 72 . 14 47 . 5 48 977 505 0 . 0103 0 . 9897 71 .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 51 766 1, 199 0 . 0232 0 . 9768 69 . 04 52 . 5 50 128 0 . oooo 1 . 0000 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 5 1 . 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 5 9 1 0. 0091 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








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 . O'OOO 1.oooo 30.00 95.5 30,495 1, 007 0. 0330 0.9670 30 . 00 96.5 29,266 136 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 0.0000 . 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 0.0000 1.oooo 28 . 75 115 . 5 329 0 .0000 1.oooo 28 . 75 116 . 5 329 0.oooo 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.oooo 28.75 120.5 28 . 75

11-121

100

90

80

70

o Z 60

> > tn 50

z tu u tr u 140 CL

30

20

10

I O O O O O W X A J U

^ x x x x x xxx xxxxxxxxxx RQUfi PENNSTLVflNlfl, INC.

RCCOUNT 331.10 MRiNS 4 ACCESSORIES - COPPER ORIGINAL AND SMOOTH SURVIVOR CURVES

ORIGINAL CURVE: X 1956-2004 EXPERIENCE: 1922-2003 PLACEMENTS >

\

RQUfi PENNSTLVflNlfl, INC. RCCOUNT 331.10 MRiNS 4 ACCESSORIES - COPPER


\

\ / I0WF

\

\

v 20 30 40 50 60 70

RGE I N T E R R S

80 90 100 110 120


ACCOUNT 331.10 MAINS & ACCESSORIES - COPPER

ORIGINAL LIFE TABLE





0 . 0 365,948 0 . oooo 1 . oooo 100 .00 0.5 382,573 204 0 . 0005 0 . 9995 100 .00 1.5 391,808 0 .0000 , , 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 .oooo • 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 . oooo 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 . 0000 1 . 0000 98 . 01 26.5 184,793 0 . 0000 1 .0000 98 . 01 27 . 5 170,626 856 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 .0000 1. .0000 95. .39 40.5 120,968 0 .0000 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. 0000 95 .31 44 .5 101,619 0.oooo ' 1.0000 95 .31 45 . 5 96,341 0.oooo 1 . oooo 95 . 31 46 .5 92,131 0.0000 1.0000 95.31 47 . 5 84,434 19 0 . 0002 0.9998 95 .31 48 . . 5 73,766 0 . oooo 1. oooo 95 .29

49 . .5 59,302 0 . oooo 1. oooo 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 . oooo . 1.0000 93 . 06 60. .5 27,568 0.oooo 1. oooo 93 . 06 61. . 5 28,044 0 . oooo 1. oooo 93 . 06 62 . .5 27,801 0.oooo 1.oooo 93 . 06 63 . . 5 27,141 0.oooo 1.oooo 93 . 06 64 . . 5 24,582 0.0000 1.oooo 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 .0000 1.0000 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 0.0000 1.0000 93.06 80.5 379 0 . oooo 1. oooo 93.06 81.5 265 0 . oooo 1.oooo 93 . 06 82 . 5 93 . 06

11-124

ro

ICQ

90

80

70

a 60

>

oi 50

z LJ U o: w 40

30

20

10

RQUfl PENNSTLVRNifl. INC. fiCCOUNT 331.11 MRINS 4 RCCESSDRIES - ASBESTOS CEMENT


x

RQUfl PENNSTLVRNifl. INC. fiCCOUNT 331.11 MRINS 4 RCCESSDRIES - ASBESTOS CEMENT


\

\ / IOWR 105-

N \

\

\ \

\

\

15 30 45 60 75 90

RGE I N TERRS 105 120 135 150 165 180

ro

90

80

70

60

> (E

in 50

z UJ u cc tu 40 Q_

30

20

10

"XX500«QC<X K X X X

flQUfl PENNSTLVflNlfl. INC. ACCOUNT 33J.J2 MRINS 4 ACCESSORIES - GflLVANIZED STEEL


XXX N ;XXX

\

flQUfl PENNSTLVflNlfl. INC. ACCOUNT 33J.J2 MRINS 4 ACCESSORIES - GflLVANIZED STEEL


<

K % x "So. 5

\ X x x x

\

\

s

10 20 30 40 50 60 70

RGE I N TERRS

80 90 100 110 120


ACCOUNT 331.12 MAINS & ACCESSORIES - GALVANIZED STEEL

ORIGINAL LIFE TABLE






0 . 0 327,460 0 . oooo 1 . oooo 100 . 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 . oooo 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 . oooo 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 85 0 0 . 0096 • 0 . 9904 62 . 56

1-127







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

39 . 5 84,474 220 0 . 0026 0 . 9974 61 .96 40 . 5 84,797 719 0 . 0085 0 . 9915 61 .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 51 . 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. .0000 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 . . oooo 1. . 0000 47 .45 62 . . 5 45,550 1, 016 0 . . 0223 0 . . 9777 47 .45 63 . . 5 42,802 . 90 0 . , 0021 0 . . 9979 46 .3.9 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 31,658 311 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 . 0000 1.oooo 37 . 57 80 . 5 15,542 113 0.0073 0.9927 37 . 57 81 . 5 9, 820 0.0000 1.oooo 37.30 82 . 5 9, 573 0.0000 1.oooo 37.30 83 . 5 8, 453 0.0000 • 1.oooo 37 .30 84 .5 7, 308 0.0000 1.oooo 37.30 85.5 6, 987 0.oooo 1.0000 37.30 86.5 4, 659 0.0000 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 0.0000 • 1.oooo 37.30 92 . 5 4 , 304 0.oooo 1.oooo 37.30 93 . 5 4, 304 0.0000 1.oooo 37.30 94 . 5 4, 199 0.0000 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 0.0000 " 1.oooo 37.30 100 . 5 714 0.oooo 1.oooo 37.30 101 . 5 714 0.oooo 1.oooo 37.30 102 . 5 642 0.0000 1.oooo 37.30 103 . 5 639 0 .0000 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 0.0000 1 . oooo 37.30 107.5 103 • 0.0000 1.oooo 37.30 108 .5 103 0.0000 1.oooo 37.30

109 . 5 27 0.0000 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

CO

o

I DO

90

80

70

LD Z 60

>

tn 50 H Z UJ u cc LJ 40 (L

30

20

RQUR PENNSTLVRNIR. INC. RCCOUNT 331.13 MRINS A RCCESSOHIES - PLASTIC


\

RQUR PENNSTLVRNIR. INC. RCCOUNT 331.13 MRINS A RCCESSOHIES - PLASTIC


\

A IOQ-R3

A \

\

30 45 60 75 90 105

RGE IN TERRS

120 135 150 165 180

100

90

80

70

(J 2 60

>

in 50

z LJ U CC UJ 40 Q-

RQUfl PENNSYLVflNIfl, INC. ACCOUNT 331.99 MRINS 4 ACCESSORIES - MAIN CLEANING 4 LINING


\

RQUfl PENNSYLVflNIfl, INC. ACCOUNT 331.99 MRINS 4 ACCESSORIES - MAIN CLEANING 4 LINING


\ A own SO-LL

\

\

\

CO

30

20

10 20 30 40 50 60 70

RGE I N Y E R R S

80 90 100 110 120

CO

100

90

80

70

§ 60

in 50 i -z u E LLI 40 CL

30

20

10

x^<>o<><xxxx x ^ x x x X X x > ; xxx

RQUR PENNSTLVRNIR. INC. RCCOUNT 333 SERVICES


x

RQUR PENNSTLVRNIR. INC. RCCOUNT 333 SERVICES


\ \

IOWR 70-F 3

\ "

\

\

\

\

\

10 20 30 40 50 60 70

RGE I N TERRS

80 90 100 110 120


ACCOUNT 333 SERVICES

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 10'9 951 699 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 . 0014 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 2 5,022 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,"l92 0 . 0020 0 . 9980 95 . 41 38 .5 13, 95 8, 577 29,078 0 . 0021 0 . 9979 95. 22

11-133








39. . 5 13,200,958 28,746 0 . 0022 0 . 9978 95. . 02

40 . . 5 12,057,124 2 1 , 3 2 1 0 . 0018 0 . 9982 94 . . 81

4 1 . .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

5 1 . . 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 . 00 5 1 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 80.5 81.5 82 .5 83 . 5 84 85 86 87 88

89 90 91 92 93 94 95 96 .5 97 . 5 98 .5

99.5 100 101 102 103 104 105 106.5 107 . 5 108 . 5

109.5 110 .5 111.5 112 . 5 113 . 5 114 . 5 115 . 5 116 .5 117.5


50,017 44,778 21,130 21,130 21,130 11,183 11,183 10,043 9, 988 9, 988

9, 988 9,481 9,281 9,281 9, 281 9,281 9,281 9, 083 9, 083 9, 083

9, 083 9, 083 9, 083 9,083 9, 083 7, 825 7 , 825 7, 795 7, 795 7, 795

1; 7 95 7, 795 7, 795 7, 795 7, 795 6,701 6, 701 6,701


• 17 1, 866

38

30

SURV RATIO


0 . 0003 0 .9997 82 .27 0 . 0417 0 . 9583 82 .25 0 . oooo 1 . oooo 78 . 82 0 . oooo 1 .0000 78 . 82 0-. 0018 0 . 9982 78 . 82 0 . oooo 1 . oooo 78 . 68 0 . oooo 1 . oooo 78 . 68 0 . oooo 1 . oooo 78 . 68 0 . oooo 1 . oooo 78 .68 0. oooo 1 . oooo 78 . 68

0 . oooo 1 . oooo 78 .68 0 . oooo 1 . oooo 78 . 68 0 . oooo 1 . oooo 78 . 68 0. oooo . . 1 .0000 78 . 68 0 . oooo 1 . oooo 78 . 68 0 . oooo- 1 . oooo 78 . 68 0. 0000 1 . oooo 78 .68 0 . oooo 1 . oooo 78 . 68 0 . oooo 1 . oooo 78 . 68 0 . oooo 1 . oooo 78 . 68

0 . oooo 1 . oooo 78 . 68 0 . oooo • 1 . oooo 78 . 68 0 . oooo 1 . oooo 78 . 68 0. oooo 1 . oooo 78 . 68 0 . oooo 1 . oooo 78 . 68 0 . oooo 1 . oooo 78 . 68 0 . 0038 0 . 9962 78 . 68 0 . oooo 1 .0000 78 . 38 0 . oooo 1 . oooo 78 . 38 0 . oooo 1 . oooo 78 .38

0 . oooo 1 . oooo 78 .38 0 . oooo 1 . oooo 78 . 38 0. oooo 1 . oooo 78 . 38 0. oooo 1 . oooo 78 .38 0 . oooo 1 . oooo 7,8 . 38 0 . oooo 1. . oooo 78 . 38 0 . oooo 1. .0000 78 . 38 0 . oooo • 1, . oooo 78 .38

78 .38

11-135

100

90

60

70

RQUR PENNSTLVRNIR, INC. RCCOUNT 334.01 METERS - CONVENTIONAL ORIGINRL RNO SMOOTH SURVIVOR CURVES

ORICfNflL CURVE: X 1985-2004 EXPERIENCE; 1905-1989 PLRCEMENTS

RQUR PENNSTLVRNIR, INC. RCCOUNT 334.01 METERS - CONVENTIONAL ORIGINRL RNO SMOOTH SURVIVOR CURVES

ORICfNflL CURVE: X 1985-2004 EXPERIENCE; 1905-1989 PLRCEMENTS

X \

/I0WR 23 -L2

X

X

X

X

X \

X \

X \

\ X

x x

>Xx ^ x

^ X X x y

60

> > d

tn 50

t-z id U CC id 40 0.

30

20

10

20 30 40 50 60 70

RGE I N T E R R S

80 90 100 110 120


ACCOUNT 334.01 METERS - CONVENTIONAL

ORIGINAL LIFE TABLE





0 . 0 5,971,239 0 . oooo 1 .0000 100 . 00 0 .5 6,320,436 2 , 766 0 .0 004 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 . . 93 79 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. ,0963 0. .9037 9. ,25 38. .5 2,347,321 195,090 0. .0831 0. .9169 8 . .36

1-137








39 . 5 2,083,136 191,311 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 . . 8 5 9 1 5 . 33 43 . 5 1,240,356 146,800 0 . . 1184 0 . 8816 4 .58 44 .5 1,144,251 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 1 2 6 , 5 3 1 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 . 9 1 9 1 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 . 9404 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




PLACEMENT BAND 1905-1989 . EXPERIENCE BAND 1985-2004




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 5,138 0 . oooo 1.oooo 0 . 01 86 . . 5 5, 138 4 , 915 0.9566 0.0434 0 . 01 87 . . 5 223 0.0000 1.oooo 0 . 00 88 . .5 223 0.0000 ' 1.oooo 0 . 00

89. . 5 223 0.0000 1.oooo 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.oooo 0 . 00 93 . . 5 0 . 00

11-139

!00

90

80

70

60

x x

flOUR PENNSYLVflNin, INC. RCCOUNT 334.02 METERS - REMOTE

ORIGINRL AND SMOOTH SURVIVOR CURVES ORIGINAL CURVE: X 1990-2004 EXPERIENCE; 1990-2004 PLACEMENTS x x ^

\

flOUR PENNSYLVflNin, INC. RCCOUNT 334.02 METERS - REMOTE

ORIGINRL AND SMOOTH SURVIVOR CURVES ORIGINAL CURVE: X 1990-2004 EXPERIENCE; 1990-2004 PLACEMENTS

\

X \

/I0Wfl 1 3-̂ 2.5

X

X

\

> cc in 50

u cc UJ 40 CL

30

20

10

15 20 25 30

RGE IN TERRS

35 UO 45 50 55 60


ACCOUNT 334.02 METERS - REMOTE

ORIGINAL LIFE TABLE






0 . 0 73,425,931 0 . oooo 1 . oooo 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

60

>

If) 50

kJ U CC W 40 Q_

30

20

X X X' X n

RQUR PENNSrLVHNIFJ, INC. HCCOUNT 334.03 METERS - ERTS

ORIGINAL AND SMOOTH SURVIVOR CURVES ORIGINRL CURVE: X 2001-2004 EXPERIENCE; 2001-2004 PLACEMENTS

\

RQUR PENNSrLVHNIFJ, INC. HCCOUNT 334.03 METERS - ERTS

ORIGINAL AND SMOOTH SURVIVOR CURVES ORIGINRL CURVE: X 2001-2004 EXPERIENCE; 2001-2004 PLACEMENTS

\

\ / lOWfl 15-

\

\

A \

v 15 20 25 30

RGE I N Y E R R S

35 40 45 SO 60


ACCOUNT 334.03 METERS - ERTS

ORIGINAL LIFE TABLE

PLACEMENT BAND 2001-2004 EXPERIENCE BAND 2001-20 04


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

90

80

70

60

>

S 50

U Q: LU 40 0_

30

2D

10

10

> 0 < X ; ! i i^oo<xx OOUR PENNSTLVRNIR. JNC. RCCOUNT 335 FIRE HTDRRNT5

ORIGINAL RND SMOOTH SURVIVOR CURVES ORIGINRL CURVE: X 1954-2004 EXPERIENCE; 1884-2004 PLRCEMENTS

x x

OOUR PENNSTLVRNIR. JNC. RCCOUNT 335 FIRE HTDRRNT5

ORIGINAL RND SMOOTH SURVIVOR CURVES ORIGINRL CURVE: X 1954-2004 EXPERIENCE; 1884-2004 PLRCEMENTS

\ \ Xx>\ X

X

\ \ /IOWR 75-R3

\

\

\

\

30 40 50 60 70

RGE I N YERRS 80 90 100 110 120


ACCOUNT 335 FIRE HYDRANTS

ORIGINAL LIFE TABLE






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 2 6,3 74 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 . 9988 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. . 9995 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 . . 9989 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 .0 009 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 . . 9989 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 d. 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, 809 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


ACCOUNT 335 FIRE HYDRANTS






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

4 1 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 . 91

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 9891 89 . 09

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 3 39 088 3 ,287 0 . 0097 0 9903 86 . 92

60 . 5 336 795 5 ,204 0 . 0155 0 984 5 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 . 8 1

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 81 . 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 9885 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 .'8 5

79 . 5 • 59 304 890 0 . 0150 0 9850 68 . 68

11-146


ACCOUNT 3 35 FIRE HYDRANTS






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 . 0.9589 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 0.9850 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 . 9883 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 13,880 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 . 99.85 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 1.0000 46.76 101 . 5 6, 873 0.0000 1.0000 46.76 102 . 5 4, 755 29 0.0061 0.9939 46 . 76 103 .5 4 , 439 0 .0000 1.0000 46.47 104 .5 3, 249 0 . 0000 1.0000 46 .47 105 . 5 • 2,493 0.oooo 1.0000 46.47 106.5 2 ,394 0.oooo 1. 0000 46 .47 107 . 5 2, 223 0.oooo '1.0000 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 1.0000 45.32 111.5 1, 927 0 . oooo 1. 0000 45 . 32 112 . 5 1,915 0 . oooo 1. 0000 45 .32 113 .5 1, 833 0 . oooo 1. oooo 45.32 114 .5 1, 847 0.0000 .1.oooo 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.oooo 1. oooo 45.32 119.5 284 0 . oooo 1.0000 45.32 120 .5 45 . 32

11-147

100

90

80

70

O Z 60

> CC 3 if) 50

Z IU u tn iu 40 tL

30

20

— s * . ~ —

RQUfl PENNSYLVflNIfl, INC. RCCOUNT 341.1 TRANSPORTRTION EQUIPMENT - VEHICLES

ORIGINAL AND SMOOTH SURVIVOR CURVES ORIGINRL CURVE: X 1989-2004 EXPERIENCE: 1963-2004 PLACEMENTS

\

RQUfl PENNSYLVflNIfl, INC. RCCOUNT 341.1 TRANSPORTRTION EQUIPMENT - VEHICLES

ORIGINAL AND SMOOTH SURVIVOR CURVES ORIGINRL CURVE: X 1989-2004 EXPERIENCE: 1963-2004 PLACEMENTS

\

\ / 1 0 7-SK5

•

A

X

\ \

x X

00

10 15

RGE IN 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 .0 000 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 .0000 3 . 64 31. .5 315 0 . oooo 1 . oooo 3 . 64 32 . .5 315 0 . oooo 1 .0000 3 . 64 33 . .5 315 315 1. oooo 0. . oooo 3 . 64 34 , .5 0 . . 00

11-149

cn o

100

90

80

70

G Z 60

> o: m 50

UJ

cc UJ LjO

30

20

10

A

X flQUfl PENNSTLVflNlfl, INC.

ACCOUNT SHU.1 LflBQRATORY EQUIPMENT - CONVENTIONAL ORIGINAL AND SMOOTH SURVIVOR CURVES

ORIGINAL CURVE: X 1952-2004 EXPERIENCE: 1925-2004 PLACEMENTS X £ > \ X ^

\ x X x - x X

flQUfl PENNSTLVflNlfl, INC. ACCOUNT SHU.1 LflBQRATORY EQUIPMENT - CONVENTIONAL


" — r r -

X v X v x X X

\ s> OWfl 35-R

\

\

\

\

s

\

20 25 30 35

RGE IN 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. 9 996 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 r 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





RETIREMENTS PCT SURV DURING AGE RETMT SURV BEGIN OF INTERVAL RATI0 RAT10 INTERVAL

39.5 26,275 465 0.0177 0.9823 73 . 16 40.5 22,567 0.0000 1.oooo 71 . 87 41.5 21,861 0 . 0000' 1. oooo 71 . 87 42 .5 20,048 31 0 . 0015 0 . 9985 71 . 87 43 . 5 20,017 0 . 0000 1 . oooo 71 . 76 44 .5 15,697 0.0000 1.0000 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 0.0000 1. oooo 69 . 06 48 . 5 9,306 0.0000 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 .0000 1.oooo 69 . 06 54 . 5 3, 863 0.oooo 1.oooo 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 0.0000' 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

100

90

80

70

L3 60

>

Ul 50

UJ u cc UJ no Q_

30

20

RQUfl PENNSYLVflNIfl, INC. RCCOUNT 344.2 LABORATORY EQUIPMENT - ELECTRONIC

ORIGINAL RND SMOOTH SURVIVOR CURVES ORIGINAL CURVE: X 1978-2004 EXPERIENCE: 1978-2004 PLACEMENTS

X

X \

RQUfl PENNSYLVflNIfl, INC. RCCOUNT 344.2 LABORATORY EQUIPMENT - ELECTRONIC

ORIGINAL RND SMOOTH SURVIVOR CURVES ORIGINAL CURVE: X 1978-2004 EXPERIENCE: 1978-2004 PLACEMENTS

x xX̂ ^

X V X X X

OWn 20-P 2

\

\

10 15 20 25 30 35

AGE I N T E A R S

40 45 50 55 60


ACCOUNT 344.2 LABORATORY EQUIPMENT - ELECTRONIC

ORIGINAL LIFE TABLE






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, 683' 0 . 0566 0 . 9434 85 . 52 11 . 5 988,161 22,167 0 . 0224 0 . 9776 80 .68 12 . 5 934,445 0 . oooo 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 . oooo 1 . 0000 74 . 19

19 . 5 292,253 0 . oooo 1 .0000 74 . 19 20 . 5 274,577 0 . oooo 1 . oooo 74 . 19 21 . 5 200,348 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

26,456 74 .19

11-154

1D0

90

80

70

>

60

>

in 50

z LJ (J CC UJ 40 CL

-X' X X X X X " X — —

X X x\< X \ x

flQUfl PENNSYLVflNIfl, INC. ACCOUNT 345 TOOLS AND WORK EQUIPMENT - CONSTRUCTION

ORIGINAL AND SMOOTH SURVIVOR CURVES ORIGINRL CURVE: X 1984-2004 EXPERIENCE; 1961-2003 PLRCEMENTS

flQUfl PENNSYLVflNIfl, INC. ACCOUNT 345 TOOLS AND WORK EQUIPMENT - CONSTRUCTION

ORIGINAL AND SMOOTH SURVIVOR CURVES ORIGINRL CURVE: X 1984-2004 EXPERIENCE; 1961-2003 PLRCEMENTS

X

\ x X X X

\ /IQWf 18-S3

30

20

10 15 20 25 30

RGE IN TERRS

35 40 45 50 55 60


ACCOUNT 345 TOOLS AND WORK EQUIPMENT - CONSTRUCTION

ORIGINAL LIFE TABLE


AGE AT EXPOSURES AT BEGIN OF BEGINNING OF INTERVAL AGE INTERVAL



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 . 0 0 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 . 0000 1. oooo 93 . 33

9 . 5 899,803 0 . oooo 1. oooo 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 . 01 S'S 0 . 9812 93 . 33 13 .5 352,981 55,008 0 . 1558 ' 0. 8442 91 .58 14 . 5 335,898 0 . oooo 1. 0000 77 .31 15 .5 314,875 38,798 0 . 1232 0 . 8768 77 . 31 16 . 5 257,777 0 . 0000 1. 0000 67 . 79 17 . 5 209,066 0 . 0000 1. 0000 67 . 79 18 . 5 193,187 0 . 0000 1. 0000 67 . 79

19 .5 147,024 0 . 0000 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 .0000 1. oooo 67 .79 24 .5 93,290 0 . oooo 1. oooo 67 . 79 25 .5 93,290 0 . oooo 1. oooo 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 .0000 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. oooo 67 . . 79

11-156


ACCOUNT 345 TOOLS AND WORK EQUIPMENT - CONSTRUCTION




39.5 40 . 5 41 . 5 42 . 5 43 .5


2,378 2, 378 2 ,378 2,378

RETIREMENTS DURING AGE RETMT SURV INTERVAL RATIO RATIO

0.0000 1.0000 0.0000 1.0000 0.0000 1.0000 0.0000 1.oooo


67 . 79 67 . 79 67 . 79 67 . 79 67 . 79

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, 20 0 8

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 14 8 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

18S8 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 6 8,94 6 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 1 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, 2 008

DEPRECIATED ORIGINAL COST PCT OF

YEAR ORIGINAL ACCRUED AMOUNT CUMULATIVE COL 4

INST COST DEPRECIATION (2) - (3) AMOUNT TOTAL

{D (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 570,504 316,676 253,828 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 3 30,860 427,016 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)

DEPRECIATED ORIGINAL COST

PCT OF

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

949,578

984,171

718,019

121,511

770,113

8,482,781

5,966,408

8,050,003

5,789,452

512,300

547,393

560,443

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

4,776,276

5,453,561

3,755,068

3,897,240

2,226,129

3,111,416

3,437,435

3,567,919

2,643,899

2,121,030

2,381,100

4,705,233

4,950,597

9,348,121

7,356,043

10,044,355

8,321,293

9,271,695

17,170,349

7,993,102

13,644,381

920,452

758,064

960,021

164,968

060,780

633,467

3,165,318

2,573,322'

628,789

214,765

179,796

466,307

639,741

5,441,144

3,673,901

738,601.

415,879

917,481

548,202

967,857

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 1 1 . 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

RELATED TO ORIGINAL COST AT JUNE 30, 2008

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)

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 3 1 . 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

NONDEPRECIABLE

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, 2 00 8

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

CRUM CREEK PUMPING STATION INTERIM SURVIVOR CURVE.. IOWA 100-S0.5 PROBABLE RETIREMENT YEAR.. 6-20 35

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 3 94 . . 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, 740 11,347 5, 445 23 .00 237

1952 283 . .82 145 188 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, 74 7

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



CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AT JUNE 30, 20 08

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

CRUM CREEK PUMPING STATION INTERIM SURVIVOR CURVE.. IOWA 100-S0.5 PROBABLE RETIREMENT YEAR.. 6-2035

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 1, 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

2 00 0 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 61,949. .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 2 1 . 65 18

1953 223 . 37 120 156 67 2 1 . 92 3

1956 27,576. 69 14,538 18,875 8, 702 22 . 07 3 94

11-166



CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL

RELATED TO ORIGINAL COST AT JUNE 30, 2 008

ORIGINAL CALCULATED ALLOC. BOOK FUT. BOOK REM. ANNUAL

YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL

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

PICKERING CREEK PUMPING STATION INTERIM SURVIVOR CURVE.. IOWA 100-S0.5 PROBABLE RETIREMENT YEAR.. 6-2033

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, 549 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 14 6 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

11-167



CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AT JUNE 3 0,- 2008

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

PICKERING CREEK PUMPING STATION INTERIM SURVIVOR CURVE.. IOWA 100-S0.5 PROBABLE RETIREMENT YEAR.. 6-203 3

2 002 46,364.20 9,319 12,099 2003 110,151.94 19,056 24,740 2 007 4 7,16 8.88 1,887 2,450

2,109,687.11 948,349 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 INTERIM SURVIVOR CURVE.. IOWA 100-S0.5 PROBABLE RETIREMENT YEAR.. 6-2034

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 1', 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, 528 24 . . 00 189

11-168



CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AT JUNE 30, 2008


NESHAMINY CREEK PUMPING STATION INTERIM SURVIVOR CURVE.. IOWA 10 0-50.5 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 40,94 8. .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.. 6-2009

1969 5,832 . 14 5, 637 5, 832

1972 10,438. 14 10,063 10,438 1973 12 2 . 34 118 122

1986 325 . .57 312 326

1992 14 0 . .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 SURVIVOP : CURVE.. IOWA 100-S0.5

PROBABLE RETIREMENT YEAR.. 6-2066

1990 132,372 . 10 37,408 48,651

1991 6,402,419. 24 1, 730,574 2, 250,711 83,721

4,151,708 45 .69 45 . 89

1, 832 90,471

11-169




ORIGINAL CALCULATED ALLOC. BOOK FUT. BOOK YEAR COST ACCRUED RESERVE ACCRUALS (1) (2) (3) (4) (5)

REM. LIFE (6)

ANNUAL ACCRUAL

(7)

PICKERING EAST INTERIM SURVIVOR CURVE.. IOWA 100-S0.5 PROBABLE RETIREMENT YEAR.. 6-2066

1992 53,417 .08 13,760 .17,896 1994 62,656 .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 SURVIVOR CURVE. . IOWA 45-R3

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 6,8S4. .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 54,094. .31 42,464 54,094

1959 1,158. 27 896 1, 158

1960 102 . .48 78 102

1961 21,949. 99 16,528 21,606

35,521 43,726 4, 687 1,518

4 , 3 2 0 , 8 8 1

46 . 1 1

46 . 24

46 . 82

47 . 1 8

770

946

100

32

9 4 , 1 5 1

344 7 . 64 45

11-170







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

OTHER STRUCTURES

SURVIVOR CURVE.. IOWA 45-R3

•

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', 84 7 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 166,213 .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 351,008 . 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 3 1 . 65 15,706

11-171







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

OTHER STRUCTURES


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 REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT.. 33.2 1.89

1-172







(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 . 85 127

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





CRUM CREEK PUMPING STATION INTERIM SURVIVOR CURVE.. IOWA 90-S2 PROBABLE RETIREMENT YEAR.. 6-2035

2008 106,656.54 981 931 105,726 26.92 3,927

3,677,93 9.57 62 9,111 597,015 3,0 80,920 116,085

PICKERING PUMPING STATION INTERIM SURVIVOR CURVE.. IOWA 90-S2 PROBABLE RETIREMENT YEAR.. 6-2 027

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 14 9 141 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 3 58 . . 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

1-174







(1) (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 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 2002 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



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

1-175




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

NESHAMINY PUMPING STATION INTERIM SURVIVOR CURVE.. IOWA 90-S2 PROBABLE RETIREMENT YEAR.. 6-2044

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, 126 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-, 54 9 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 , 0 90 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 35 .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





NESHAMINY PUMPING STATION INTERIM SURVIVOR CURVE.. IOWA 90-S2 PROBABLE RETIREMENT YEAR.. 6-2044

2007 18,919.97 515 489 18,431 35.76 515

2,703,864.11 655,462 622,022 2,081,838 60,473

UPPER MERION RESERVOIR INTERIM SURVIVOR CURVE.. IOWA 90-S2 PROBABLE RETIREMENT YEAR.. 6-2053

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, 894 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


ACC0U1SIT 304.3 PURIFICATION BUILDINGS



ORIGINAL CALCULATED ALLOC. BOOK FUT. BOOK REM.

YEAR COST ACCRUED RESERVE ACCRUALS LIFE

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

ANNUAL

ACCRUAL

(7)

PICKERING EAST (PUMP & TREAT. BLDG.)


PROBABLE RETIREMENT YEAR.. 6-2 066

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 '3 84 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



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 35,074 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





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, 94 6 3, 745 198,593 50 . .28 3 , 950

2,068,304. .08 397,855 377,557 1,690,747 ' 36,396

INGRAM'S MILL INTERIM SURVIVOR CURVE.. IOWA 90-S2 PROBABLE RETIREMENT YEAR.. 6-2032

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 INTERIM SURVIVOR CURVE.. IOWA 90-S2 PROBABLE RETIREMENT YEAR.. 6-2073

1998 8,057,06 8.19 1,2 0 8,560 1,14 6,901 6,910,167 56 .67 121,937 1999 7,4 3 5.53 1,010 959 6,477 57.23 113 2 000 6,15 6.80 74 9 711 5,446 57 .79 94 2003 5,188.46 407 386 4,802 58.69 82 2 004 1,161.96 73 6 9 1,093 5 9.29 18

8,077,010.94 1,210,799 1,149,026 6,927,985 122,244

11-179






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

BEAR GAP TREATMENT PLANT BUILDING



1995 S,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



2 0 00 2 6,475,032.42 3,177,004 3,014,920 23,460,112 58.67

2 001 2 37,134.95 2 5,065 23,786 213,349 59.23

2002 577,788.61 52,694 50,006 527,783 59.79

2003 3,942.90 3 04 288 3,655 59.94

27,293,898.88 3,255,067 3,089,000 24,204,899

399,866

3 , 602

8, 827

61

412,356

INGRAM'S MILL PLANT- NEW



2002 25,320,902.96 2,278,881

2005 58,508.17 2,703

2006 607,419.40 18,830

2,162,617 2 3,158,2 86 60.67

2,565

17,869

55,943

589,550

25,986,830.53 2,300,414 2,183,051 23,803,779

6 1 . 94

62 . 52

381,709

903

9, 430

392,042

BUBBLING SPRINGS PLANT



2005 1,290,445.00 68,135

2006 43,718.55 1,556

2007 25,093.30 454

1,359,256.85 70,145

64,659

1, 476

431

1,225,786

42., 243

24,662

66,566 1,292,691

53 . 82

54 .18

54 .25

22,776

780

455

24,011

11-180







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

OTHER STRUCTURES


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




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

OTHER STRUCTURES SURVIVOR CURVE.. IOWA 45-R3

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 18,631,766 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} 14} (5) (6) (7)

BRYN MAWR OFFICE


PROBABLE RETIREMENT YEAR.. 6-2 03 6

1927 149,051 .20 114,844 125,778 23,273 7 .50 3, 103 1947 176 . 03 111 122 54 13 . 07 4

1948 747 .47 461 505 242 13 .53 18

1950 66,482 .50 40,667 44,539 21,944 13 . 94 1, 574 1951 537 .52 322 353 185 14 .43 13

1952 1, 562 . 80 937 1, 026 537 14 .42 37

1953 72 .70 43 47 26 14 . 93 2

1955 324 . 75 190 208 117 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, 949 3 , 230 2, 001 15 .79 127

1959 167,681 .26 94,119 103,080 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 2,538. .48 1,363 1,493 1, 045 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 43,008 47,103 33,938 17 . .24 1, 969 1966 3, 698 . 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 18 . .14 116

1970 2,731. .45 1, 364 1, 494 1,237 18 . . 50 67 1971 24,951. .45 12,416 13,598 11,353 18 . .56 612 1972 263,285. .59 128,167 140,369 122,917 18 . . 95 6, 486 1973 7,846. .18 3 , 824 4, 188 3, 658 19 . .05 192 1974 10,858. .93 5, 252 5, 752 5, 107 19 . . 19 266 1975 176,097. .74 84,404 92,440 83,658 19 . .36 4 , 321

1976 13,923. . 77 6, 608 7, 237 6, 687 19 . .55 342 1977 9,407. . 00 4, 418 4, 839 4, 568 19 . . 76 231 1978 50,992. 03 23,650 25,902 25,090 20 . 00 1, 255 1979 533,340. 12 245,550 268,928 264,412 20 . 26 13,051 1980 26,501. 56 12,188 13,348 13,154 20 . 31 648 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, 14 8 2, 202 20 . 87 106 1984 4,964 . 25 2,195 2, 404 2, 560 21 . 25 120

1985 28,832. 88 12,710 13,920 14,913 2 1 . 44 696

11-183


ACCOUNT.304.61 OFFICE BUILDINGS





(1) (2) (3) (4) (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 2 7,0 94 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


ACCOUNT 3 04.61 OFFICE BUILDINGS


RELATED TO ORIGINAL COST AT JUNE 30, 2 0 08

YEAR

(1)

ORIGINAL COST (2)

CALCULATED ACCRUED

(3)

ALLOC. BOOK RESERVE

(4)

FUT. BOOK ACCRUALS

(5)

REM. LIFE (6)

ANNUAL ACCRUAL

(7)

GREAT VALLEY OFFICE



2002

2004

2006

117,977.54

3,525.77

1,311.30

576,495.91

22,085

461

90

139,020

24,188

505

98

152,256

93,790

3, 021

1,213

424,240

26 . 05

26 . 58

27 . 07

3,600

114

45

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

2000

18,298.07

25,771.20

44,069.27

18,298

25,771

44,069

18,298

25,771

44,069

11-185




ORIGINAL CALCULATED ALLOC. BOOK FUT. BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL (1) (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-S1 PROBABLE RETIREMENT YEAR.. 6-2 010'

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 6 92 751

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





SHAMOKIN OFFICE BUILDING INTERIM SURVIVOR CURVE.. IOWA 55-S1 PROBABLE RETIREMENT YEAR.. 6-2010

2007 39,116.88 13,042 14,375 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

2006 1,827.34 1,827 1,827

WHITE HAVEN OFFICE

INTERIM SURVIVOR CURVE.. IOWA 55-S1. PROBABLE RETIREMENT YEAR.. 6-2027

1977 134,051.02 74,492 82,041 52,010 15.51 3,353

2007 85,431.31 4,400 4,846 80,585 18.42 4,375

219,482.33 78,892 86,8 87 132,595 7,728

OAKLAND BEACH

INTERIM SURVIVOR CURVE.. IOWA 55-S1 PROBABLE RETIREMENT YEAR.. 6-2028

1997 83,353 .02 31,3 57 34,535 4 8,818 18.24 2, 6 76

1998 7,820.00 2,760 3,040 4,780 18.33 261

91,173.02 34,117 3 7,575 53,598 2,937

33,681,143.24 8,329,345 9,122,359 24,558,781 1,030,081


11-187




ORIGINAL . CALCULATED ALLOC. BOOK FUT. BOOK ACCRUALS YEAR COST ACCRUED RESERVE

(1) (2) {3} (4)

CRUM i 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, 0 84 6, 085

13,669. 08 13,668 13,669

REM. LIFE (6)

ANNUAL ACCRUAL

(7)

NESHAMINY PUMPING STATION INTERIM SURVIVOR CURVE.. IOWA 85-R2.5 PROBABLE RETIREMENT YEAR.. 6-2034

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

13,567

10 .29

10 . 88

10.87

10 . 89

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 5, 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




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

GREAT VALLEY OPERATIONS INTERIM SURVIVOR CURVE.. IOWA 85-R2.5 PROBABLE RETIREMENT YEAR.. 6-2 031

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 1,13 8 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.. 6-2 034

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 . 93 137 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' 29

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




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

SPRINGFIELD OPERATIONS INTERIM SURVIVOR CURVE.. IOWA 85-R2'.5 PROBABLE RETIREMENT YEAR.. 6-2034

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 INTERIM SURVIVOR CURVE.. IOWA 85-R2.5 PROBABLE RETIREMENT YEAR.. 6-2014

1964 28,863 . 00 23,933 25,424 3,439 6 .00 573 1984 6,366. . 00 5, 003 5, 315 1, 051 5 . . 94 177 1989 175 . . 00 133 141 34 5 . . 94 6 1995 9,492. .30 6, 503 6, 908 2, 584 5 . .98 432

44,896. .30 35,572 37,788 7,108 1,188

11-191




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

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

MEDIA - NEW GARAGE

INTERIM SURVIVOR CURVE .. IOWA 85 -R2 .5 PROBABLE I RETIREMENT YEAR.. 6-2034

1984 247,793.00 106,229 112,845 134,948 24 .54 5, 499 1985 42,277.00 17,122 18,189 24,088 24 .62 978 1990 16,940.00 7, 135 7, 579 9, 361 24 . 74 378

307,010.00 130,486 138,613 168,397 6, 855

COMMERCE STREET GARAGE

INTERIM SURVIVOR CURVE . . IOWA 85 -R2 . 5 PROBABLE RETIREMENT YEAR.. 6-2010

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 1,848.07 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

INTERIM SURVIVOR CURVE .. IOWA 85 -R2 .5 PROBABLE RETIREMENT YEAR.. 6-2022

1937 785 . 80 552 586 200 12 .33 16

1992 6,412.06 3, 447 3, 662 2, 750 13 .76 200

7,197.86 3 , 999 4 , 248 2, 950 216

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 6,2 03 54.17 115

456,824 . 44 58,897 63,345 393,479 7, 323

WAYMART GARAGE



1992

2003 925.00

5,910.45

6,835.45

363

987

1, 350

390

1, 062

1, 452

535 24.82

4,848 24.94

5, 383

22

194

216

11-193





YEAR

(1)

ORIGINAL

COST

(2)

CALCULATED ALLOC. BOOK

ACCRUED RESERVE

IB) 'A)

FUT. BOOK

ACCRUALS

(5)

REM.

LIFE

(6)

ANNUAL

ACCRUAL

(7)

WESTERN UTILITIES

INTERIM SURVIVOR CURVE.. IOWA 85-R2


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

INTERIM SURVIVOR CURVE.. IOWA 85-R2.5 PROBABLE RETIREMENT YEAR.. 6-2 040

1990 29,050.03 10,929 11,755 17,295 29.85 579

1991 22,891.42 8,2 89 8, 915 13,976 2 9.95 467

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, 2 92 3 0 ..05 209

1995 14,955.84 4,511 4,852 10,104 30.10 336

81,501.91 2 8,449 3 0,598 50,904 1,699

7,832,3 21.97 2,554,542 2,710,663 5,121,660 2 02,52 7

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT. . 25.3 2.59

11-194






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

BRYN MAWR

INTERIM SURVIVOR CURVE.. IOWA 90-SI


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 1'9, 90 9 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

1987 58,416.55

3,326.95

29,208

1, 670

27,640 30,777 20.86 1,475

1,580 1,747 20.84 84

11-195




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

GREEN LANE INTERIM SURVIVOR CURVE.. IOWA 90-S1 PROBABLE RETIREMENT YEAR.. 6-2030

1992 11,269.63 4,868 4,6 07 6,663 21.04 317

73,013.13 35,746 33,827 3 9,187 1,876

SPRINGTON INTERIM SURVIVOR CURVE.. IOWA 9 0 - S I PROBABLE RETIREMENT YEAR.. 6-2 014

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 1,4 54. . 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-SI


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





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 , 2 008

ORIGINAL CALCULATED ALLOC. BOOK FUT. BOOK REM. ANNUAL YEAR COST ACCRUED RESERVE ACCRUALS L I F E ACCRUAL

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

PICKERING WEST



1990 21,116. .52 12,353 11,690 9, 427 12 . .77 738

1993 42,983. .11 23,211 21,965 21,018 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



1992

2007

14,, 483. 03

578,239.57

592,722.60

4, 774

16,306

21,080

4, 518

15,430

19,948

9, 965

562,810

572,775

32 . 54

34 .46

306

16,332

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

155,557.37

802

1, 040

8, 546

5, 557

696

16,641

759

984

8, 087

5,259

659

15,748

726

1, 274

62,075

60,577

15,157

139,80 9

20 .14

21.06

2 1 . 63

21.70

21.73

36

60

2, 870

2 , 792

698

6, 456

DAF GARAGE

INTERIM SURVIVOR CURVE IOWA 90-SI


1996 6,437 . 06 2, 001 1, 894 4,543 26.61 171

11-198






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

SIMPSON PAPER PARCEL



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 3 94 . . 15 394 394

1991 574 . .30 574 574

1994 1,350. .00 1, 350 1, 351

27,852. . 87 27,852 27,853

.7,780 29.22 266

BRIDGE DECK - ROARING CREEK



1994

1996

8,034.32

2,873.14

10,907.46

2, 407

765

3, 172

2, 250

715

2, 965

5, 784

2 ,158

7, 942

32 .73

33 . 05

177

65

242

11-199


ACCOUNT 3 04.63 MISCELLANEOUS STRUCTURES AND IMPROVEMENTS


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

61,573.01

51,356

10,217

61,573

51,356

10,217

61,573

HAWLEY TELEMETRY BUILDING



1994 71,331.91 25,765 22,482 48,850 24.76 1, 973

CHALFONT



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

414.66

219.38

599.24

296 . 90

2, 827

1, 347

348

475

2, 467

1,175

304

414

1, 948

L, 044

295

883

13 .44

13 .60

13 .68

13 . 83

145

77

22

64

8,530.18 4, 997 4, 360 4, 170 308

EMBREEVILLE STORAGE SHED

FULLY ACCRUED

1948 3,210.00 3, 210 3,210

11-200





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

2003 116,849.11 15,307 12,996 103,853 33.17 3,131 2007 40,443.82 1,169 993 39,451 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

2005 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

6,516,0 54.0 5 1,820,3 92 1,722,650 4,793,4 07 237,515


11-201


ACCOUNT 305 COLLECTING AND IMPOUNDING RESERVOIRS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AT JUNE 3 0', 2008

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

CRUM CREEK PUMPING STATION INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2045

1892 2, 584 . 75 1, 129 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 38,548. .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, 940 1999 5,791. . 51 1, 133 1, O i l 4, 781 37 . . 00 129

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.. 6-20 05

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 94 0. . 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. .89 752 670 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 ALLOC. BOOK

ACCRUED RESERVE :3) (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




RELATED TO ORIGINAL COST AT JUNE 3 0; 2008


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

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

GREEN LANE


PROBABLE RETIREMENT YEAR.. 6-2Of 32

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


ACCOUNT 305 COLLSCTING AND IMPOUNDING RESERVOIRS


RELATED TO ORIGINAL COST AT JUNE 30,' 2 008

ORIGINAL CALCULATED ALLOC. BOOK

YEAR COST . ACCRUED RESERVE

(1) {2} (3) (4)

FUT. BOOK REM. ANNUAL

ACCRUALS LIFE ACCRUAL

(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 14,539 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 2 1 , 83'9 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, 92 0 383,842 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

J1-206


ACCOUNT 3 05 COLLECTING AND IMPOUNDING RESERVOIRS



YEAR

(1)

ORIGINAL

COST

(2)

CALCULATED

ACCRUED

(3)

ALLOC. BOOK

RESERVE

(4)

FUT. BOOK

ACCRUALS

(5)

REM.

LIFE

(6)

ANNUAL

ACCRUAL

(7)

IRONWORKS CREEK



1937 6, 650 .13 1, 976 1, 750 4, 900 60 .00 82

1943 874,664 . 05 258,988 22 9,3 55 645,309 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



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

2002 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







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

TOWNSHIP LINE DAM INTERIM SURVIVOR CURVE.. SQUARE


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



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

7, 538

16,714

16,335

7, 538

16,714

16,335

40,587.02 40,587 40,587

RESERVOIR NO. 2 - BEAR GAP



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




RELATED TO ORIGINAL COST AT JUNE 3 0 2 0 0 8

YEAR

(1)

ORIGINAL

COST

(2)

CALCULATED

ACCRUED

(3)

ALLOC. BOOK

RESERVE

(4)

FUT. BOOK

ACCRUALS

(5)

REM.

LIFE

(6)

ANNUAL

ACCRUAL

(7)

RESERVOIR NO. 2 - BEAR GAP



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



1998 4,832 .24 1, 208 1, 067 3,765 30.00 126

RESERVOIR NO. 6 - ROARING CREEK



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





YEAR

(1)


COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL

(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 .00 946

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 1 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 91,482 171,015 9, 001

11-210




YEAR (1)

ORIGINAL CALCULATED ALLOC. BOOK FUT. BOOK COST ACCRUED RESERVE ACCRUALS (2. 'A) (5)

REM. LIFE (6)

ANNUAL ACCRUAL

(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 749 . . 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, 071 946 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

1935 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







(1) (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

61,110.45

10,787

4, 656

44,146

1, 522

61,111

10,787

4, 656

44,146

1, 521

61,110

CITIZENS WATER CO. DAM

FULLY ACCRUED

1919

1923

1932

1984

2,369 .00

955.00

34 . 00

295.00

3,653 .00

2,369

955

34

295

3 , 653

2, 369

955

34

295

3, 653

NORTH WAYNE



2 0 02 1,43 8,63 6.56 86,318

2003 15,068.56 761

2004 23,749.57 969

1,477,454.69 88,048

71,301 1,367,336 94.00

629 14,440 94.00

800 22,950 94.00

72,730 1,404,726

14,546

154

244

14,944

NUI FACILITIES



2002

2003

2004

2005

2006

66, 019 .-60

38,703 .34

10,864.60

259 .34

874.94

4, 951

2, 450

557

10

23

4, 090

2, 024

460

8

19

61,930

36,679

10,405

251

856

74 .00

74 . 00

74. 00

74 .00

74 . 00

837

496

141

3

12

116,721.82 7, 991 6, 601 110,121 1, 489

11-212



CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AT JUNE 30, 200S


WAPWALLOPEN INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2025

1925 437.76 286 236 202 17.00 12 1970 800.35 494 408 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 80,84 9 2,3 66,083 12 0.00 19,717

2004 4,470.37 144 119 4,351 120.00 36

2,451,4 02.59 98,021 80,96 8 2,37 0,434 19,753

RED SHALE DAM

INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR. . 6-2103 2 003 146,491.59 7,325 ' 6,051 140,441 95.00 1,478

BRISTOL INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2046

2 006 3 9,84 8.01 1,992 1,645 38,2 03 38.00 1,0 05

27,390,651.75 5,668,300 5,058,573 22,332,085 383,637


11-213


ACCOUNT 306 LAKE, RIVER AND OTHER INTAKES


ORIGINAL CALCULATED ALLOC. BOOK YEAR COST ACCRUED RESERVE (1) (2) (3) (4)

FUT. BOOK REM. ANNUAL ACCRUALS LIFE ACCRUAL

(5) (6) (7)

SCHUYLKILL RIVER INTAKE INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2036

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 . .00 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 13 7

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 7,3 54. . 19 5, 516 4,208 3, 146 1. .00 3,14 6

247,757. .45 219,357 167,355 80,402' 80,402

11-214




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

PICKERING EAST INTAKE INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2064

1989 623,634. .28 157,967 120,518 503,116 56 . . 00 8, 984

1990 922,319 . 02 224,308 171,132 751,187 56 . .00 13,414

1991 16,040. .68 3, 736 2, 850 13,191 56. .00 236

1992 220 . .50 49 37 184 56 . . 00 3

1998 134,429. . 06 20,366 15,538 118,891 56 . . 00 2,123

1999 134,564. .48 18,637 14,219 12 0,345 56 . . 00 2, 149

2000 15,867 . 04 1, 983 1, 513 14,354 56 . .00 256

2001 67,680. .69 7, 519 5, 737 61,944 56 . .00 1,106

2002 19,354. . 97 1, 874 1, 430 17,925 56 . .00 320

2003 10,500. .65 861 657 9, 844 56 . .00 176

2006 38,759. .76 1, 337 1, 020 37,740 56 . .00 674

1,983,371. .13 438,637 334,651 1,648,721 29,441

PICKERING EAST INTAKE TRAVELING SCREEN INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2009

1989 90,471.19 85,948 65,573 24,898 1.00 24,898

UPPER MERION INTAKE INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2044

1969 274,071. . 70 113,959 86,943 187,129 36 . .00 5,198

1971 554,483. . 94 229,113 174,798 379,686 36 . . 00 10,547

1972 226,165. .15 93,135 71,056 155,109 36.. .00 4,309

1974 828 . 62 339 259 570 36 . . 00 16

1979 7,009. .16 2, 802 2, 138 4, 871 36 . .00 135

1983 2, 232 .66 873 666 1, 567 36 . .00 44

1984 386,608. .60 150,236 114,620 271,989 36. .00 7, 555

1985 1, 121 . 85 433 330 792 36 . .00 22

1993 32,224 .59 9, 477 7,230 24,995 36 . .00 694

1997 28,539. . 94 6, 678 5, 095 23,445 36 . . 00 651

1998 16,614. .49 3, 612 2, 756 13,858 36. .00 385

1999 4,710. ,60 942 719 3, 992 36 . .00 111

2000 9,065. .21 1, 648 1, 257 7, 808 36 . 00 217

11-215





UPPER MERION INTAKE INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2044

2 001 329.05 54 41 288 36.00 8

1,544,0 05.56 613,301 4 67,90 8 1,076,099 2 9,892

CHESTER CREEK TRAVELING SCREEN . INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2 00 8

1988 24,404 .00 24,404 24,404

1996 254,205 .79 254,206 254,206

1997 3, 083 .69 3 , 084 3, 084

1998 17,083 . .55 17,084 17,084

2001 689 . 00 689 689

2004 36,336 .77 36,337 36,337

2007 36,177. .55 36,178 3'6, 176

371,980. .35 371,982 371,980

RIDLEY CREEK TRAVELING SCREEN INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2008

1942 3, 640 .00 3, 640 3 , 640

1957 20,186 .00 20,186 20,186

1997 3, 210 .13 3 ,210 • 3,210

2001 10,105. .13 10,105 10,105

2002 1,656. . 00 1, 656 1, 656

2003 128,432. .55 12 8 , 4'3 3 128,433

2005 1,859. .34 1, 859 1, 859

169,089. .15 169,089 169,089

11-216


ACCOUNT 30 6 LAKE, RIVER AND OTHER INTAKES





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

BRISTOL WATER TREATMENT INTAKE INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2 060 '

1964 96,762.00 31,341 19,6 66 77,096 52.00 1, 483

INGRAM'S MILL INTAKE

INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2007

1972 95,185.00 95,185 95,185

2005 7,444.66 7,445 7,445

2007 553,943.90 553,944 553,944

656,573.56 656,574 656,574

NEW BEAR GAP INTAKE CHAMBERS



19 95 151,996.52 2 6,341 8,339- 160,33 6 62.00 2, 586

1996 26,687.97 4,32 9 1,370- 2 8,05 8 62.00 453

1999 10,785.00 1,368 433- 11,218 62.00 181

189,4 69.4 9 32,038 10,142- 199,612 3,22 0

NEW SHENANGO VALLEY RAW WATER INTAKE & PUMPING STRUCTURE



200 0 1,100,180.0 0 117,3 89 37,160- 1,13 7,34 0 67.00 16,975

2002 2,8 93 .65 238 75- 2,96 9 67.00 44

1,103,073.65 117,627 37,235- 1,14 0,309 17,019

NEW SHENANGO VALLEY TRAVELLING SCREEN & COMPRESSOR

SURVIVOR CURVE.. 20-SQUARE

2000 262,529.55 105,012 33,242- 295,772 12-00 24,648

1-217




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

EMBREEVILLE 'HOSPITAL - SLUDGE LAGOON INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2053

2 0 03 17,5 92.00 4,3 98 1,3 92- 18,984 15.00 1,26 6 2004 28.52 6 2- 31 16.00 2

17,620.52 4,4 04 1,3 94- 19,015 1,268

7,596,3 03.39 3,154,794 2,4 06,899 5,18 9,406 234,684

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT,. 22.1 3.09

11-218


ACCOUNT 307 WELLS AND SPRINGS



YEAR

(1)

ORIGINAL

COST

(2)

CALCULATED ALLOC. BOOK FUT. BOOK

ACCRUED

(3)

RESERVE

(4)

ACCRUALS (5)

REM.

LIFE

(6)

ANNUAL

ACCRUAL

(7)

SURVIVOR CURVE.. IOWA 40-R2.5

1909 1, 653 .50 1, 654 1, 654

1925 32,761 .88 32,762 32,762

1945 1, 664 .27 1, 486 1, 664 1953 6, 132 . 72 5, 102 5, 777 356 • 4 . 52 79

1954 2,672 .00 2,199 2,490 182 4 .82 38

1955 2,180 .50 1, 800 2, 038 • 143 4 .80 30

1956 10,421 . 00 8, 466 9, 585 836 5 . 14 163

1957 33,334 . 86 26,715 3 0,247 3 , 088 5 .50 561

1958 16,875 .48 13,480 .15,262 1, 613 5 .56 290

1959 15,729 .00 12,377 14,013 1, 716 5 . 95 288

1960 35,928 .20 28,218 31,949 3 , 979 6 . 05 658

1961 41,080 . 90 31,628 35,810 5, 271 6 .48 813

1962 40,515 .37 31,067 35,174 5, 341 6 .63 806

1963 33,005 .28 24,863 28,150 4 , 855 7 . 08 686

1964 100,879 . 86 75,317 85,275 15,605 7 .28 2, 144

1965 211,451. . 88 156,686 177,401 34,051 7 .51 4, 534

1966 86,020 .35 62,502 70,765 15,255 8 .00 1, 907

1967 116,057. . 92 83,353 94,373 21,685 8 .26 2, 625

1968 144,397. .77 101,541 114,966 29,432 8 . 78 3, 352

1969 198,695. . 96 138,253 156,531 42,165 9 . . 08 4, 644

1970 128,416. .30 87,143 98,664 29,752 9 .62 3, 093

1971 66,066 .10 44,297 50,153 15,913 9 . 95 1, 599

1972 118,684 .50 77,501 87,747 30,938 10 . .51 2, 944

1973 194,235. .35 125,165 141,713 52,522 10. . 87 4, 832

1974 408,013. .72 255,743 289,555 118,459 11. .45 10,346

1975 159,674. . 66 98,599 111,635 48,040 11 . 84 4, 057

1976 28,565. . 78 17,131 19,396 9, 170 12 . .44 737

1977 297,633. . 09 173,222 196,123 101,510 13 . . 05 7, 779 1978 404,342. .31 230,556 261,038 143,304 13 . .48 10,631

1979 155,860. . 18 86,128 97,515 58,345 14 . . 10 4 , 138

1980 237,962. . 76 127,215 144,034 93,929 14 . .74 6, 372

1981 207,777. . 67 108,273 122,588 85,190 15 . .19 5, 608

1982 44,392. . 64 22,170 25,101 19,292 15 . . 84 1, 218

1983 21,865. . 86 10,456 11,838 10,028 16 . .49 608

1984 622,781. .22 283,365 320,828 301,953 16 . . 98 17,783

1985 187,201. . 09 76,359 86,454 100,747 17 . 65 5, 708

1986 337,630. . 07 184,211 208,565 129,065 18 . 32 7, 045

1987 259,509. .39 136,787 154,871 104,638 18 . 84 5, 554

1988 503,988. . 05 255,018 288,734 215,254 19. 53 11,022

11-219





ORIGINAL CALCULATED ALLOC. BOOK FUT. BOOK YEAR

(1)

COST

(2)

ACCRUED

(3)

RESERVE

(4)

ACCRUALS

(5) .

REM.

LIFE

(6)

ANNUAL

ACCRUAL

(7)

SURVIVOR CURVE.. IOWA 4 0-R2.5

1989 393,009. .25 190,413 215,587 177,422 20 .22 8, 775

1990 532,158. .46 247,134 279,807 252,351 20 .76 12,156

1991 148,144. 98 65,480 74,137 74,008 21 .46 3 ,449 1992 261,481. . 79 109,613 124,105 137,377 22 .17 6,197

1993 198,273. .47 78,814 89,234 109,039 22 . 74 4, 795

1994 170,816. . 95 63,851 72,293 98,524 23 .45 4 ,201

1995 252,274. .20 88,548 100,255 152,019 24 . 04 6, 324

1996 107,548. . 65 35,104 '39,745 67,804 24 .76 2,738

1997 165,449. 36 50,048 56,665 108,784 25 .36 4, 290

1998 592,968. 78 164,845 186,639 406,330 25 . 97 15,646

1999 1,551,914 . 14 391,082 442,787 1, 109,127 26 .71 41,525

2000 1,592,067 . 80 360,444 408,098 1,183,970 27 .34 43 , 305

2001 124,589. 29 24,943 28,241 96,348 27 . 97 3 , 445

2002 7,401,512 . 58 1, 287,863 1, 458,130 5, 943,383 28 .48 208,686

2003 791,849 . 36 116,006 131,343 660,506 29 .13 22,674

2004 8,480,904 . 51 1, 007,531 1, 140,735 7, 340,170 29 .67 247,394

2005 2,100,567 . 13 190,311 215,472 1, 885,095 30 .11 62,607

2006 16,555,357. 29 1, 023/121 1, 158,387 15,396,970 30 .36 507,147

2007 4,702,673 . 70 150,486 170,381 4, 532,293 30 .25 149,828

2008 757,815. 89 6, 366 7, 208 750,608 29 .42 25,514

52,397,437. 02 8, 890,811 10, 061,687 42, 335,750 1,515,388

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PCT.. 27.9 2 .89

11-220


ACCOUNT 310.4 OTHER POWER PRODUCTION EQUIPMENT



CRUM CREEK FULLY ACCRUED

2007 585.02 585 585

GREAT VALLEY INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2031

1986 23,220.03 11,3 52 9,951 13,269 23.00 577

PICKERING

INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2 013

1973 380.59 323 283 98 5.00 20 1989 33,962.93 26,888 23,569 10,394 5.00 2,079 1990 3,179.73 2,4 88 2,181 999 5.0 0 200 2 006 2,053.35 587 515 1,53 8 5.00 30 8 2007 1,933.38 322 282 1,651 5.00 330

41,509.98 30,60 8 2 6,83 0 14,680 2,93 7

POCOPSON INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2032

1987 22,245.29 10,382 9,101 13,144 24.00 548

SPROUL ROAD FULLY ACCRUED

20 07 3,500.06 3,50 0 3,500

MEDIA INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2033

19 88 64,204.00 28,532 24,972 3 9,2 32 25.00 1,56 9

11-221




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

CROYDON INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2018

1973 102,6 00.00 75,165 65,785 3 6,815 10.00 3,6 82 1991 400.00 252 221 179 • 10.00 18

103,000.00 75,417 . 66,006 36,994 3,700

BRISTOL TREATMENT PLANT INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2 0 05

1975 102,60 0.00 102,600 102,600 1991 800.00 800 800

103,400.00 103,400 103,400

NUI TRAILER MOUNTED GENERATORS INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-203 3

20 03 41,443.45 6,909 5,22 9 3 6,214 25 . 00 1,44 9 2 004 5,2 84.34 729 552 4,732 25.00 189 2006 54,126.72 4,011 3,036 51,091 25.00 2,044

10 0,854.51 11,64 9 8,817 92,037 3,682

FIELD CREST INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR. .6-2033

2005 74,845.96 8,016 6,067 68,779 25.00 2,751 2 00 6 219.06 16 12 207 25.00 8

75,065.02 * 8,032 6,079 68,986 2,759

1-222





BRYN MAWR INTERIM SURVIVOR CURVE.. SQUARE. PROBABLE RETIREMENT YEAR.. 6-2 051

2006 452,817.33 20,105 15,217 437,600 43.00 10,177

GENERATORS INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2052

2 007 3,026,081.23 67,179 5 0,846 2,975,23 5 44 .00 67,619 2008 370,014.09 2,072 1,568 368,446 44.00 8,374

3,396,095.32 69,251 52,414 3,343,681 75,993

4,3 86,4 96.56 3 72,813 32 6,872 4,05 9,623 101,942


11-223


ACCOUNT 310.7 OIL ENGINE PUMPING EQUIPMENT


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

STOVER WELL NO. 19 INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-20 05

195 7 3,096.68 3,097 3,097 1974 2,389.83 2,390 2,390 1975 4,482.69 4,483 3,329 1,154

9,969.20 9,970 8,816 1,154


11-224





YEAR

(1)

ORIGINAL CALCULATED ALLOC. BOOK FUT. BOOK

COST ACCRUED RESERVE ACCRUALS (2) (3) (4) (5)

REM.

LIFE

(6)

ANNUAL

ACCRUAL

(7)

PUMPING EQUIPMENT SURVIVOR CURVE.. IOWA 40-SI.5

1897 2, 582 .16 2, 582 2 , 582

1924 2, 272 . 09 2, 272 2, 272 1926 3 , 853 .54 3 , 854 3 , 854

1930 1,479 .59 1,472 1,480

1931 11,103 . 84 10,883 11,104

1933 4 ,264 . 83 4, 049 4 , 265

1934 28,488 .00 26,613 28,488

1939 5, 134 . 59 4, 584 5, 135

1940 302 .33 269 302 1942 15,350 .00 13,390 15,167 183 3 .44 53

1944 1, 720 . 97 1,466 1 , 661 60 4 .03 15

1945 11,596 . 00 9, 873 11,183 413 4 .11 100

1946 13,211 .36 11,178 12,661 550 4 .23 130

1947 731 . 00 603 683 48 4 .79 10

1948 85,200 .21 69,762 79,018 6, 182 4 .94 1, 251

1949 14,022 .06 11,448 12,967 1, 055 5 .10 207

1950 6, 592 . 54 5, 334 6, 042 551 5 .29 104

1951 88,060 .08 70,589 79,955 8, 105 5 .50 1,474

1952 3, 796 .61 3, 012 3, 412 385 5 .73 67

1953 195,892 .64 153,658 174,046 21,847 5 .98 3, 653 1954 272,688 .64 211,470 239,529 33,160 6 . .24 5, 314

1955 57,018 .33 43,682 49,478 7, 540 6 .52 1,156

1956 170,259. .23 128,699 145,776 24 ,483 6 .82 3, 590 1957 87,063 .45 64,871 73,479 13,584 7 .14 1, 903 1958 322,419. .29 235,689 266,962 55,457 7 . .47 7, 424 1959 44,865. .39 32,285 36,569 8,296 7 . . 82 1, 061 1960 44,027. . 05 31,651 35,851 8,176 7 . .87 1, 039 1961 438,438. . 73 309,757 350,858 87,581 8. .25 10,616 1962 56,756. .30 39,389 44,615 12,141 8 . .64 1,405 1963 103,985. . 50 71,854 81,388 22,598 8 . .76 2, 580 1964 153,033. . 79 103,191 116,883 36,151 9 . .19 3, 934

1965 309,563. 19 207,345 '234,857 74,706 9. 36 7, 981 1966 91,807. 36 60,171 68,155 23,652 9. 81 2,411 1967 344,309. 86 223,664 253,341 90,969 10 . 02 9, 079 1968 148,637. 52 95,574 108,255 40,383 10 . 25 3 , 940

1969 335,399. 44 210,396 238,313 97,086 10 . 75 9, 031 1970 127,147. 00 78,755 89,205 37,942 11. 02 3 , 443 1971 225,620. 33 137,854 156, 145 69,475 11. 31 6, 143

1-225



CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AT JUNE 3 0', 2008

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

PUMPING EQUIPMENT SURVIVOR CURVE.. IOWA 40-S1.5

1972 1,236,904 .47 747,338 846,500 390,404 11. .62 33,598

1973 1,106,268 .70 657,898 745,192 361,077 11. , 95 30,216

1974 145,005 .53 84,727 95,969 49,037 12 . .30 3, 987

1975 509,321 .80 293,420 332,353 176,969 12 . . 66 13,979

1976 122,390 .08 69,358 78,561 43,829 13 . . 05 3, 359

1977 165,294 . 99 92,152 • 104,379 60,916 13 . .44 4, 532

1978 515,605 .15 282,294 319,751 195,854 13 . . 86 14,131

1979 241,473 .88 129,696 146,905 94,569 14 . .29 6, 618

1980 147,369 .64 77,575 87,868 59,502 14 . . 74 4, 037

1981 321,476 .57 166,428 188,511 132, 966 15 . .19 8, 754

1982 202,299 .14 102,424 116,014 86,285 15 . . 67 5, 506

1983 240,566. . 12 119,609 .135,480 105,086 16. .15 6, 507

1984 135,576. .63 66,771 75,631 59,946 16 . .49 3, 635

1985 354,713. .69 171,859 194,662 160,052 17 . . 00 9, 415

1986 1,083,089. .92 602,848 682., 838 400,252 17 . .53 22,832

1987 3,276,827. . 18 1, 761,622 1,995,366 1,281,461 18 . . 06 70,956

1988 2,485,581. .27 1, 287,531 1,458,369 1,027,212 18 . . 61 55,197

1989 1,207,578. . 37 601,133 680,895 526,683 19 . .17 27,474

1990 1,044,702. 35 498,323 564,444 480,258 19 . .74 24,329

1991 7,930,220. .65 3, 613,009 4,092,407 3,837,814 20 . .31 188,962

1992 1,171,175. .60 507,822 575,203 595,973 20 . .90 28,515

1993 3,310,843. .44 1, 360,757 1,541,311 1,769,532 2 1 . .50 82,304

1994 1,108,027. .35 429,693 486,707 621,320 22 . .10 28,114

1995 2,952,474. .26 1, 074,701 1,217,299 1,735,175 22 . 71 76,406

1996 1,391,808. .08 470,988 533,482 858,326 23 . 46 36,587

1997 2,196,551. .28 688,619 779,990 1,416,561 24 . 09 58,803

1998 1,436,546. .23 412,289 466,994 969,552 24 . 84 ' 39,032

1999 2,192,784. 72 570,343 646,020 1,546,765 25 . 60 60,421

2000 4,105,590. .10 955,781 1,082,600 3,022,990 26 . 36 114,681

2001 1,895,536. 95 388., 775 440,360 1,455,177 27 . 13 53,637

2002 2,180,387. 19 385,929 437,137 1,743,250 27 . 90 62,482

2003 365,607. 97 54,293 61,497 304,111 28 . 67 10,607

2004 822,542 . 80 98,047 111,057 711,486 29. 56 24,069

2005 2,852,476. .27 255,867 289,817 2,562,659 30 . 44 84,187

2006 3,444,161. 32 206,650 234,070 3,210,091 3 1 . 33 102,461

2007 2,037,706. 93 61,335 69,473 1,968,234 32 . 22 61,087

2008 985,860 . 21 7, 394 8, 375 977,485 32 . 97 29,648

60,751,041. 67 22,048,486 24,969,423 35,781,618 1,580,179

11-226





ORIGINAL CALCULATED ALLOC. BOOK FUT. BOOK ACCRUALS

(5)

YEAR COST ACCRUED RESERVE

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

SCADA EQUIPMENT SURVIVOR CURVE. . 10 -SQUARE

1973 387 .28 387 387 1977 3, 573 . 67 3, 574 3, 574 1980 47,972 . 54 47,973 47,973

1981 11,119. . 59 11,120 11,120

1982 48,030. .28 48,030 48,030 1983 29,511. . 18 29,511 29,511 1984 62,630. .46 62,630 62,630 1985 71,219. .76 71,220 71,220

1986 374,978. .73 374,979 374,979 1987 475,776. .38 475,776 475,776

1988 82,713 . .06 82,713 82,713

1990 7,456. . 65 7, 457 7,457

1991 41,080 . 62 41,081 41,081

1992 12,593. .42 12,593 12,593

1993 160,770. .27 160,770 160,770

1994 273,818. .76 273,819 273,819 1995 223,998. 14 223,998 223,998 1996 875,820 . .40 875,820 875,820 1997 375,704 . .52 375,705 375,705

1998 330,283 . .42 330,283 330,283

2001 72,624 . 45 50,837 72,624 2002 151,442 . 80 90,866 151,443 2003 57,257. .42 28,629 57,257 2004 16,682 . 89 6, 673 16,683 2005 177,138. 28 53,141 177,138

2006 172,928. 12 34,586 129,123 2007 568,940. 27 56,894 212,407 2008 191,949. 35" 4, 799 17,917

4,918,402. 71 3,835,864 4,344,031

65,669,444. 38 25,884,350 29,313,454

REM. LIFE (6)

ANNUAL ACCRUAL

(7)

43,805

356,533

174,032

574,370

8 .00

9 .00

9 . 75

5,476

39,615

1,7, 84 9

62,940

1,643,119


11-227




YEAR (1)

ORIGINAL COST (2)

CALCULATED ALLOC. BOOK FUT. BOOK ACCRUED RESERVE ACCRUALS

(3) (4) (5)

REM. LIFE (6.)

ANNUAL ACCRUAL

(7)

NESHAMINY INTERIM SURVIVOR CURVE.. IOWA 75-R2.5 PROBABLE RETIREMENT YEAR.. 6-2044

1909 51,726 .55 37,755 39,980 11,747 9 .70 1,211

1922 9, 479 .31 6,461 6, 842 2, 637 12 . 04 219

1924 10,039 .80 6, 657 7, 049 2, 991 13 . 09 228

1926 2, 027 .14 1, 354 1, 434 593 13 .24 45

1931 16,491 . 87 10,187 10,787 5, 705 15 .59 366

1932 7, 452 .60 4, 575 4, 845 2, 608 15 .74 166

1935 788 . 13 481 509 279 16 .29 17

1939 201 . 07 117 124 77 17 . 96 4

1943 84 . 64 47 50 35 19 .75 2

1948 389,524. .42 208,590 220,881 168,643 21. .30 7, 918

1949 2, 392 .03 1, 234 1, 307 1, 085 22 .30 49

1950 241. .49 123 130 111 22 . .65 5

1952 9 .12 5 5 4 23 .37

1953 140 . .71 70 74 67 23 .74 3

1956 591. .08 290 307 . 284 24 . .34 12

1961 30,886. .42 14,421 15,271 15,615 25 . .99 601

1962 116,708. .25 53,803 56,973 59,735 26 . .46 2, 258

1963 272 . . 96 123 130 143 26. .94 5

1965 2,300. .24 1, 030 1,091 1,209 27. .42 44

1967 36,226. . 02 15,744 16,672 19,554 27. .97 699

1968 10,734. .35 4, 698 4, 975 5, 759 28. .03 205

1969 32 . . 92 14 15 18 28 . .57 1

1970 4, 393. . 09 1, 864 1, 974 2,419 28 . .67 84

1971 1,336. .46 564 597 • 739 28 . .79 26

1972 467,740. 69 192,101 203,421 264,320 29. . 36 9, 003

1973 5,543 . 31 2, 262 2 , 395 3,148 29. .52 107

1974 8,368 . 83 3, 391 , 3,591 4, 778 29. 69 161

1975 2,128. 45 855 905 1, 223 29. .89 41

1976 1,365. 27 538 570 795 30. . 11 26

1977 3,019. 07 1,180 1, 250 1, 769 30 . . 35 58

1978 33,177. 31 12,956 13,719 19,458 30. 24 643

1979 1,995. 09 763 808 1, 187 30. . 52 39

1981 6,126 . 68 2, 265 2, 398 3, 729 30. 80 121

1982 8,014. 56 2, 896 3, 067 4, 948 3 1 . 14 159

1984 363 . 39 121 128 235 3 1 . 56 7

1985 15,415. 60 4, 663 4,938 10,478 3 1 . 64 331

1986 18,228. 06 7, 459 7, 899 10,329 31. 76 325

1-228




YEAR

(1)

ORIGINAL COST (2)

CALCULATED ACCRUED

(3)

ALLOC. BOOK FUT. BOOK

RESERVE

(4)

ACCRUALS

(5)

REM.

LIFE

(6)

ANNUAL ACCRUAL

(7)

NESHAMINY

INTERIM SURVIVOR CURVE.. IOWA 75 -R2 .5 PROBABLE RETIREMENT YEAR.. 6-2044

1987 13,571 . 90 5, 387 5, 704 7, 868 31 .91 247 1988 30,183 . 77 11,591 12,274 17,910 •32 .08 558

1990 26,675 .36 9, 555 10,118 16,557 32 .25 513

1991 70,000 . 61 24,157 25,580 44,421 32 .26 1, 377

1992 30,927 . 12 10,243 10,847 20,080 32 .31 621

1993 47,765 . 81 15,046 15,933 31,833 32 . 62 976 1994 98,270 .40 29,579 31,322 66,948 32 .51 2, 059

1995 105,966. . 70 30,169 • 31,94 7 74,020 32 .66 2,266 1996 44,385. . 64 11,878 12,578 31,808 32 . 84 969 1997 15,913. . 55 3, 991 4, 226 11,688 32 . . 86 356

1999 955,856. . 70 204,745 216,809 739,048 33 . .02 22,382

2000 138,706, .95 27,076 28^ 671 110,036 32 .98 3, 336 2001 134,198 .77 23,485 24,869 109,330 33 .00 3,313 2002 51,340, .51 7, 886 8, 351 42,990 33 . . 06 1, 300 2003 102,953, .30 13,538 14,336 88,617 33 . . 02 2, 684

2004 146,859. .37 15,861 16,795 130,064 33 . .04 3, 937

2005 30,037, .25 2, 505 2, 653 27,384 32 . .97 831

2006 4,960. . 80 286 303 4,658 32 . .72 142 2007 67,502, .50 2 , 025 2, 144 65,359 32 . .33 2, 022

3,381,643. . 99 1, 050,660 1,112,571 2,269,073 75,078

PICKERING



1896 4 , 673 . 35 3, 665 3, 881 792 7 .05 112 1899 751 . 96 589 624 128 7 .28 18 1909 31,409 . 14 22,926 24,277 7,132 9 . 70 735 1913 15,384. . 43 11,063 11,715 3, 669 10 .26 358 1915 420 . . 09 303 321 99 10 . .09 10 1925 1,541, .70 1, 058 1, 120 422 12 . .24 34 1927 88,851. . 18 58,402 61,843 27,008 13 .34 2, 025 1928 1,676. .43 1, 112 1, 178 498 13 .46 37 1929 124 .01 82 87 37 13 .59 3 1930 10,539. .98 6, 923 7, 331 3,209 13 . .74 234 1931 47,579. .26 31,060 32,890 14,689 13 . .91 1, 056

11-229





PICKERING INTERIM SURVIVOR CURVE.. IOWA 75-R2.5 PROBABLE RETIREMENT YEAR.. 6-2033

1933 665 .18 434 460 205 14 . .29 14 1934 47 .57 31 33 15 14 . .50 1 1936 781 . 70 485 514 . 268 15 . . 72 17 1942 57 . 36 35 37 20 16. . 64 1

1944 287 . 79 172 182 106 17 . .30 6 1946 303 .28 178 188 115 18 . .00 6 1947 1 . 00 1 1

1948 1, 433 . 13 842 892 541 18 . .13 30

1949 442 .67 257 272 171 18 . .52 9

1951 2, 380 .38 1, 371 1, 452 928 18 . .76 49 1953 16,305 .22 9, 090 9, 626 6, 679 19 . . 63 340 1954 1, 176 .60 663 702 • 475 19. .53 24

1955 52 .35 29 31 21 19 . .99 1 1956 409,141. . 68 227,483 240,888 168,254 19 . .94 8, 438 1957 737,571. .25 401,091 .424, 72 5 312,846 20 . 43 15,313

1958 8,591. .39 4, 707 4, 984 3 , 607 •2 0 . 42 177

1959 9,795. . 85 ' 5, 354 5, 669 4, 127 20 . 44 202

1961 486 . 61 259 274 213 21 . 03 10 1962 87 . .11 47 50 37 21 . 11 2

1963 361. .25 192 203 158 2 1 . 23 7

1964 34,601. .18 18,332 19,412 15,189 2 1 . 36 711

1965 • 126,224. .17 65,927 69,812 56,412 . 21 . 52 2, 621

1966 2,020. .33 1, 049 1, 111 909 21 . 69 42 1967 214,126. .64 110,404 116,910 97,217 2 1 . 89 4, 441

1968 5,976 . .12 3, 109 3, 292 2, 684 2 1 . 73 124

1969 138. . 74 71 75 64 2 1 . 98 3

1970 407 . . 75 210 222 186 2 1 . 88 9

1971 66. . 67 34 36 31 22 . 17 1

1973 556,959. . 06 276,753 293,061 263,898 22 . 47 11,744

1974 970,787. 15 480,443 508,754 462,033 22 . 50 20,535

1975 15,696. .14 7, 730 8, 185 7, 511 22 . 56 333

1976 10,410. . 87 5,101 5, 402 5, 009 22 . 64 221 1977 14,701. .00 7,106 7,525 7,176 22 . 76 315

1978 6,244. 78 2, 977 3, 152 3, 093 22 . 91 135

1979 11,882. 76 5, 656 5, 989 5, 894 22 . 81 258

1980 68,387. 94 32,040 33,928 34,460 23 . 02 1, 497

1982 903 . 42 414 438 465 23 . 02 20

11-230

•





YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL.

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

PICKERING


PROBABLE RETIREMENT YEAR. . 6-2033

1983 252,416 .70 113,663 120,361 132,056 23 . 08 5, 722

1984 8 ,209 . 89 3, 587 3 , 798 4 , 412 23 .17 190

1985 21,312 .16 8,759 9,275 12,037 23 .30 517

1986 147,250. .60 71,593 75,812 71,439 23 .25 3 , 073

1988 189,696. .71 87,260 92,402 97,295 23 .48 4 , 144

1990 1,739,091. .53 754,418 798,873 940,219 23 .49 40,02 6

1991 267,984. .35 112,071 118,675 149,309 23 .65 6, 313

1992 74,620 .15 30,087 31,860 42,760 23 .68 1, 806

1993 535,226 . 07 207,935 220,188 315,038 23 .61 13,343

1994 94,874. . 99 35,199 37,273 57,602 23 . 74 2,426

1995 41,024. .08 14,506 15,361 25,663 23 . .76 1, 080

1996 1,009,650. .72 338,031 357,950 651,701 23 . 84 27,336

1997 2,354,116. .08 743,194 786,987 1,567,129 23 . . 84 65,735

1999 62,340. .00 17,056 18,061 44,279 23 . 89 1, 853

2001 126,146. .35 28,610 30,296 95,850 23 . .86 4, 017

2002 1,939,544. 67 389,848 412,820 1,526,725 23 . . 85 64,014

2003 303,841. 54 52,565 55,662 248,180 23 . . 90 10,384

2004 233 . .40 34 36 197 23 . . 86 8

2005 13,215. .86 1,479 1, 566 11,650 23 . . 81 489

2006 45,892. 88 3, 570 3, 781 42,112 23 . . 71 1, 776

2007 114,827. .91 4, 685 4, 961 109,867 23 . . 51 4 , 673

12,773,972. .26 4 , 825,410 5,109,752 7,664,220 331,204

CRUM CREEK



1899 17,211. .78 13,485 14,280 2, 932 7 . . 28 403

1920 531. .52 364 385 147 12 . 00 12

1923 91,137. .04 62,001 65,654 25,483 12 . . 09 2 , 108

1927 5,507. .32 3, 616 3, 829 1, 678 13 . . 34 126

1929 198 . .10 131 139 59 13 . . 59 4

1931 63,271. . 71 39,937 42,290 20,982 14 . . 74 1, 423

1932 55,856. . 60 35,547 37,642 18,215 14 . . 91 1, 222

1933 1,225. 29 775 821 404 15 . . 09 27

1936 16 . 84 10 11 6 15 . . 72

11-231







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

CRUM CREEK



1939 564 .12 346 366 198 16 .47 12 1941 257 .54 155 164 94 -17 . 03 6

1943 216 .45 128 136 80 17 . 64 5

1948 741 .13 418 443 298 19 .37 15 1950 18 .66 11 12 7 19 . 52

1951 171 .92 95 101 71 19 . . 92 4

1952 5, 657 . 99 3, 098 3, 281 2, 377 20 . . 34 117

1953 766 .63 425 450 317 20 . . 19 16 1954 34,120 . 08 18,490 19,580 14,540 20 . . 63 705 1955 255 . 89 137 145 111 21. . 07 5

1957 551 . 00 291 308 . 243 21 . .46 11

1958 242,731 .17 129,497 137,128 105,603 2 1 . .43 4, 928

1959 87,624 .15 46,651 49,400 38,224 2 1 . .42 1, 785

1960 968 .93 504 534 435 2 1 . .93 20

1961 9, 490 .53 4, 970 5, 263 4, 228 21 . .97 192

1962 9, 335 .74 4, 871 5, 158 4,178 22 . . 03 190

1963 628 .22 320 339 289 22 . . 57 13

1964 452 . .87 230 244 209 22 . . 67 9

1965 34,643. .67 17,492 18,523 16,121 22 . 79 707

1968 281,216. .85 139,399 147,613 133,604 23 . 29 5, 737

1969 3,159. . 69 1, 581 1, 674 '1,486 23 . 11 64

1970 60,166. .45 29,614 31,359 28,807 23 . 35 1, 234

1971 156,454. .05 76,334 .80,832 75,622 23 . 61 3, 203 1972 31,385. .49 15,304 16,206 15,179 23 . 52 645

1973 79,262. . 93 37,959 40,196 39,067 23 . 82 1, 640

1974 283,011. . 60 135,195 143,161 139,851 23 . 80 5, 876

1975 7,844 . . 91 3, 677 3, 894 3, 951 24 . 14 164

1976 669. .16 312 330 339 24 . 18 14

1977 8,647. 81 4, 014 4, 251 4 , 397 24 . 25 181

1978 1,722. 52 789 835 888 24 . 35 36

1979 9,324. .58 4,239 4,489 4, 836 24 . 48 198

1981 38,897. . 89 17,267 18,284 20,614 24 . 55 840

1982 103,524 . 09 44,888 47,533 55,991 24 . 76 2, 261

1983 31,278. 85 13,328 14,113 17,166 24 . 75 694

1984 26, 695 . 20 11,095 11,749 14,946 24 . 78 603

1985 37,869. 58 14,746 15,615 22,255 24 . 85 896

1986 20,675. 12 9, 688 10,259 10,416 24 . 95 417

1-232

AQUA PENNSYLVANIA, INC - puc.state.pa.us · Statistical Analyses of Industrial Property ......

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Transcript of AQUA PENNSYLVANIA, INC - puc.state.pa.us · Statistical Analyses of Industrial Property ......