Water Systems
| Rate of Straight Line Depreciation | |
| SOURCE OF SUPPLY PLANT | |
| Structures & Improvements | 1.20 |
| Collecting & Impounding Reservoirs | 1.20 |
| Wells & Springs | 1.20 |
| Supply Mains | 1.20 |
| PUMPING PLANT | |
| Structures & Improvements | 1.20 |
| Electrical Pumping Equipment | 5.00 |
| Diesel Pumping Equipment | 5.00 |
| WATER TREATMENT PLANT | |
| Equipment | 5.00 |
| TRANSMISSION AND DISTRIBUTION PLANT | |
| Structures & Improvements | 1.20 |
| Transmission Mains | 1.20 |
| Distribution Mains | 1.20 |
| Services | 2.00 |
| Meters | 5.00 |
| Hydrants | 2.00 |
| Storage Reservoir | 1.20 |
| GENERAL PLANT | |
| Office Furniture & Equipment | 10.00 |
| Information Systems | 20.00 |
| Transportation | 20.00 |
| Tools & Shop | 20.00 |