HomeMy WebLinkAbout1985 City of Friendswood Water Rate StudyCITY OF FRIENDSWOOD
WATER RATE STUDY
JULY, 1985
FILE COPY
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CONTENTS
REPORT
PAGE
1
EXHIBITS
A Estimated population, growth rates, and water
requirements 8
B Water consumption profile 9
C Projected expenditures and resources 10
D Capital requirements proposed to be funded from
net water revenue 11
E Fixed or customer costs 12
F Comparision of current and proposed water rates 13
JESS W. WILLIAMS
CERTIFlED PUBLIC ACCOUNTANT
P.O. BOX -63
,VMSWO01), TEXAS 77546
Honorable Mayor and Members of City Council
City of Friendswood
I have completed a review of the water rate structure of the
City of Friendswood and my findings and recommendations are
presented in the accompanying report.
This report also includes data gathered with the assistance
of the City's administrative staff and utilized in the various
summaries, projections, and schedules presented as Exhibits A
through F.
I have compiled the data included in such Exhibits but have
not audited or verified it in any way. 1, therefore, do not
express an opinion or any other form of assurance on such
data and schedules.
July 31, 1985
Friendswood, Texas
503 CLEARVIEW
(713) 482-1161
OBJECTIVES
The objectives of the study were to design a rate schedule
that would recover the system's cost on an equitable basis from
all customers, to encourage conservation by the system's users,
and to estimate rates that would be required to generate revenues
adequate to cover estimated capital improvements and conversion
to the use of surface water.
RATE STRUCTURE
The city of Friendswood presently charges the following rates
on a bimonthly basis:
Minimum bill (first 6,000 gallons) $20.00
Per 1,000 gallons over 6,000
6-10,000 •90
10-20000 .80
20-50,000 •70
50-100,000 .60
Over 100,000 .50
Multiunit customers are charged a minimum bill of $12.00 per
unit plus the above rates per 1,000 gallons for consumption in
excess of 6,000 gallons per unit.
Customers outside of the city pay 1.5 times the above rates.
A survey of rate structures of surrounding communities revealed
only one other city that is charging rates which decrease as con-
sumption increases. All other communities surveyed are using a
minimum bill plus a flat rate which varies from $.95 to $2.20
per 1,000 gallons.
All current probable sources of surface water are charging a
flat rate per 1,000 gallons.
A flat rate for consumption above the minimum bill amount
appears to be a preferred method for the following reasons:
1. All customers are charged the same rate.
2. After conversion to surface water, the flat rate
will follow the cost of surface water.
3. Conservation of resources is encouraged.
SURFACE WATER CONVERSION
The subsidence problem in the Friendswood area is dictating
that the City decrease its use of well water. In order to
comply with the requirements and meet the demands of an in-
creasing population, the City must utilize surface water to
meet a significant part of its future water requirements.
Current developments indicate that surface water will become
available to the City of Friendswood in late 1986 or 1987.
The cost of this water is estimated to be in the range of $1.00
to $1.25 per 1,000 gallons.
GROWTH RATES
Estimated population as shown on Exhibit A was projected based
on current trends. The possible future annexation of the Forest
Bend area was included as if accomplished at the end of 1987.
The growth rates thus determined were then applied to current
water requirements and consumption data to produce the operating
costs, surface water costs, and estimated resources reflected
in Exhibit C.
These estimates and projections were made to determine the
probable effects on costs and revenue requirements of the con-
version to surface water.
FIXED OR CUSTOMER COSTS
As shown in Exhibit E, direct and indirect Water Department
costs were summarized from the 1984-85 budget. After deduction of
the variable costs applicable to the water consumed, the exhibit
reflects a total fixed or customer cost of $869,000.
The May, 1985 billing cycle included 5,082 water customers.
As shown in Exhibit E, the estimated cost of maintaining water
service to each customer is $171.00 per year or $28.00 per bi-
monthly billing cycle. This cost is incurred whether or not the
connected customer uses water.
In order for each customer to pay the approximate cost of their
connection to the water system, the minimum bill should cover
these fixed costs. As indicated in Exhibit E, such cost is not
subject to precise determination. Therefore, the $28.00 as de-
termined should be used only as an indication of the approximate
amount or range of the minimum bill.
This calculation would definitely indicate that the current
$20.00 minimum bill is insufficient to recover the applicable
fixed :osts from each customer.
PROPOSED COSTS TO BE COVERED BY WATER, REVENUE
CAPITAL
The City of Friendswood's water storage and distribution system
is in the initial phase of an extensive capital improvement pro-
gram which will be accomplished in the next ten years. The
problem of adequate elevated storage is being addressed by
the current construction of a 1,000,000 gallon tank. The
other capital requirements will be to address the following:
1. Expansion of present system to meet growth.
2. Distribution lines and storage facilities required
to obtain and use surface water.
3. Improvements, loops, and ties in the present system
for efficiency of operation and pressure maint-
enance.
Capital costs of expansion to meet growth are to be funded
by tap fees charged for new connections and are not included
in capital costs shown on Exhibit C.
Exhibit D lists the capital costs which are anticipated in
converting to surface water and which are being recommended by
a recent engineering study for improvements needed in the
existing water system.
DEBT SERVICE
Projected expenditures on Exhibit C include debt service for
all existing debt related to the City's water and sewer system.
Part of the debt service for general obligation bonds included
was funded by property tax revenue in the current fiscal year's
budget.
The current operating revenues and expenditures of the Sewer
Department of the City of Friendswood are budgeted on a break-
even basis and do not provide funds for debt service.
OPERATING COSTS
Much of the operations of the Water and Sewer Departments of
the City of Friendswood are carried out jointly or are per-
formed by the same personnel. These costs have been allocated
1
on the bases indicated in Exhibit E. Budgeted costs for 1984-85
are shown in Exhibit E. 1986 costs in Exhibit C include pro-
posed increases reflected in the 1985-86 budget now being con-
sidered.- Exhibit C costs for years after 1986 have not been
adjusted for inflation. Such increases would be covered by
rate adjustments as inflation occurs.
SURFACE WATER COSTS
Currently available information indicates that surface water
will cost in the range of $1.00 to $1.25 per 1,000 gallons and
such contracts will require the taking of a minimum of 1,000,000
gallons per day. Exhibit C reflects an average cost of approxi-
mately $1.10 per thousand. 1988 and subsequent years include
the assumption of the surface water contract of WCID 108. The
purchase of surface water in excess of the minimum requirement
is not included until the City's total water requirements exceed
the current well pumping capacity .
SUMMARY
In order to achieve the stated goal of equity and fairness in
the water billing rates, I recommend that the minimum water bill
be set at an amount which will recover the fixed or customer cost.
For single unit customers, the current cost of providing water
service is in the range of $25.00 to $30.00.
I further recommend a flat or standard rate for consumption in
excess of the 6,000 gallons included in the minimum bill.
The projections in Exhibit C indicate that future expenditures
will require a rate of at least $1.65 per 1,000 gallons.
To the extent that construction costs and debt service are to
be funded by increased rates, the rate increase must be effective
11
far enough in advance for such funds to be accumulated.
The rate for the next few fiscal years could be reduced if the
capital improvements were funded by the issuance of bonds and
part of the debt service requirements were provided by property
taxes.
0
EXHIBIT A
ESTIMATED POPULATION, GROWTH RATES, AND WATER REQUIREMENTS
CITY OF FRIENDSWOOD
WATER
ESTIMATED
GROWTH
REQUIREMENTS
YEAR
POPULATION
RATE
(Million Gal.)
1985
17,700
660
4.5%
1986
18,500
688
5.4
1987
19,500
724
17.9
1988
23,000
849
8.7
1989
25,000
920
12.0
1990
28,000
1,027
17.9
1995
33,000
1,206
21.2
2000
40,000
1,456
u
EXHIBIT B
BI-MONTHLY
USUAGE
(1,000 Gal.)
SINGLE UNIT
1
2
3
4
5
6
7
8
9
10
1-10 TOTAL
11-15
16-20
21-30
31-40
41-50
51-100
101-200
Over 200
TOTAL
CITY OF FRIENDSWOOD
WATER CONSUMPTION PROFILE
CUSTOMERS
NUMBER PERCENT
RESIDENTIAL
53
47
65
69
101
140
165
204
217
265
1,326
1,340
1,033
748
177
48
51
8
2
COMMERCIAL
1
2
3
4
5
6
7
8
9
10
1-10 TOTAL
11-15
16-20
21-30
31-40
41-50
51-100
101-200
Over 200
TOTAL
MULTI -UNIT
RESIDENTIAL
TOTAL
1.1
1.0
1.4
1.4
2.1
3.0
3.5
4.3
4.6
5.6
28.0
28.3
21.8
15.8
3.7
1.0
1.1
.2
.1
100.0
TOTAL USE
1,000 GAL. PERCENT
53
94
195
316
505
8 4o
1,155
1,632
1,953
2,650
9,393
17,332
18,341
18,227
6,122
2,167
3,235
1,037
1.083
6
7 ,937
.1
.1
.2
.4
.7
1.1
1.5
2.1
2.5
3.5
12.2
22.5
23.8
23.7
8.o
2.8
4.2
1.4
1.4
o-o , o
39
12.1
39
.3
31
9.7
62
.4
28
8.7
84
.6
13
4.o
52
.3
15
4.7
75
.5
9
2.8
54
.3
8
2.5
56
.4
12
3.8
96
.6
10
3.1
90
.6
10
3.1
100
.7
175
54.5
708
4.7
36
11.2
458
3.0
26
8.1
484
3.2
21
6.5
524
3.5
13
4.0
482
3.2
7
2.2
322
2.1
20
6.3
1,376
9.1
11
3.4
1,679
11.1
12
8
9,090
60.1
321
1 K 0
15,123
100.0
28
5,082
6,177
98,237
EXHIBIT C
CITY OF FRIENDSWOOD
RATE REQUIREMENT ESTIMATE
PROJECTED EXPENDITURES
1985
1986
1987
1988
1989
1990
1991-95
1996-2000
Capital
$ 300
$ 300
$ 300
$ 186
$ 186
$- 188
$ 1,100
S 1,200
Debt service
700
687
681
690
633
620
2,943
1,924
Operating costs
457
488
488
528
538
538
2,690
2,690
Surface water (1.10)
-0-
198
396
495
495
495
5,830
7,205
TOTAL
:7457
1,673
1�T
I,899
1 F57
1441
1 63
134-9
Debt service (WCID
108)
-0-
-O-
-0-
269
266
268
1,333
1,367
TOTAL
1,457
1,673
1��
T,-1-6-8SiS
2�
3-,84b
14�6
PROJECTED RESOURCES
System Revenues:
$15-$12 Minimum,
$1.25
$1,004
$1,048
$1,102
$1,291
$1,400
$1,562
$ 8,490
$10,118
$20-$12 Minimum,
$1.20
1,124
1,173
1,234
1,447
1,570
1,753
9,530
11,364
S25-$15 Minimum,
$1.25
1,346
1,404
1,478
1,734
1,881
2,102
11,430
13,637
$25-515 Minimum,
S1.65
1,527
1,593
1,676
1,966
2,132
2,381
12,943
15,434
These estimated system revenues have not been adjusted for any reduced consumption per customer due to
conservation induced by higher costs and estimated growth being included for entire year when it actually
will occur ratably during the year. Growth has also been projected ratably over all customer types and
consumption ranges.
10
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CA111011 U
CAPITAL REQUIREMENTS PROPOSED TO BE FUNDED FROM
NET WATER REVENUE
CITY OF FRIENDSWOOD
AMOUNT
1986
Surface water facilities $300,000
-1987
Improvements to existing system for operating
efficiency 300,000
1988
Improvements to existing system for operating
efficiency 67,000
Revisions and improvements to accomodate surface
water connection at corner of system 119,000
1989
Ties and loops required to accomodate growth of
system 87,000
Revisions and improvements to enhance distri-
bution of surface water in system 199,000
1990 '
Revisions and improvements to enhance distri-
bution of surface water in system 188,000
1991-1995
36" line to surface water source in Dixie Farm
Road area 1,110,000
1996-2000
36" line to FM 528 from FM 2351 to provide
surface water to entire system
1,160,000
EXHIBIT E
FIXED OR CUSTOMER COSTS
(Based on 1984-85 budgeted costs)
CITY OF FRIENDS1400D
Indirect costs and certain direct costs of the Water and Sewer
Departments were allocated equally or based on respective pay-
rolls, if applicable. Water and Sewer Department payrolls were
allocated between the departments based on estimated time worked
in each.
INDIRECT
City Manager
Finance
Data Processing
Public Works Bldg
Public Works
City Hall
WATER AND SEWER
Administrative
Water
Sewer
DEBT SERVICE
LESS VARIABLE OR WATER COSTS
Utilities
Chemicals and supplies
Meter, well, and system
maintenance
PERCENT
SEWER
TOTAL
ALLOCATED
DEPT.
$ 86,079
10% $
4,000
103,518
20
10,000
17,237
40
3,000
45,792
40
9,000
63,844
40
12,000
91,426
10
4,000
42,000
59,000
60,060
681,000
$842,000
$ 71,000
16,000
36,000
FIXED OR CUSTOMER COSTS
COST PER CUSTOMER
Annual ($869,000 =. 5,082 customers)
Per bimonthly billing cycle ($171 e 6)
WATER
DEPT.
$ 4,000
10,000.
3,000
9,000
12,000
4,000
42,000
63,000
302,000
60,000
467,000
5259000
992,000
123,000
$869,000
$ 171
28
COMPARISION OF CURRENT AND PROPOSED WATER RATES
UNIT RESIDENTIAL
COMMERCIAL
MULTI UNIT
CITY OF FRIENDSWOOD
NUMBER OF
CUSTOMERS OR
UNITS
608
265
1,340
1,032
748
100
108
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
32
58
83
* 124
Outside city,
Above includes all single
in the test billing cycle.
WATER
CONSUMPTION
(1,000's)
Less than 6
10
13
18
26
52
91
101
107
109
110
113
122
126
130
140
142
144
151
159
169
177
184
189
194
206
215
220
233
235
246
498
612
839
845
851
1,848
2,475
275
992
750
1,064
BIMONTHLY
TOTAL BILL
CURRENT PROPOSED
$ 20.00
23.60
26.00
30.00
35.80
53.80
77.20
83.10
86.10
87.10
87.60
89.10
93.60
95.60
97.60
102.60
103.60
104.60
108.10
112.10
175.65*
.121.10
124.60
127.10
129.60
135.60
140.10
142.60
149.10
150.10
155.60
281.60
338.60
452.10
455.10
687.15*
1,434.90*
1,905.15*
456.40
1,050.60
1,154.60
1,680.60
$ 25.00
31.60
36.55
44.80
58.00
100.90
165.25
181.75
191.65
194.95
196.60
201.55
216.40
223.00
229.60
246.10
249.40
252.70
264.25
277.45
440.93*
307.15
318.70
326.95
335.20
355.00
369.85
378.10
399.55
402.85
421.00
836.80
1,024.90
1,399.45
1,409.35
2,128.88*
4,596.45*
6,148.28*
616.95
2,112.70
1,675.90
2,403.10
unit customers that used over 100,000 gallons
EXHIBIT F
CITY OF FRIENDSWOOD WATER RATE STUDY JUNE, 1985
PROJECTION OF CONSUMPTION AND REVENUE ($25.00 MINIMUM, $1.65 PEP. 1,000)
1984-85 1985-86 1706-87 1987-88 1988-B9 1989-90 1990-95 1995-2000
SINGLE FAMILY RESIDENTIAL
Growth Rates 4.51 5.41 17.91 8.7% 12.01 17.95 21.2%
1-6,000(Mininuo Bill)
Minieua Bill Cast
474
495
522
616
669
749
BB4
1,071
MB Gallons
1,999
2,089
2,202
2,596
2,822
3,160
3,726
4,516
MB Dollars
S 11,050
$ 12,383
S 13,052
S 15,368
$ 16,727
$ IB,734
$ 22,088
S
26,770
7,000 Gallons (Range AI
Range A Cast
165
172
1B2
214
233
261
30B
373
Range A Gallons
1,155
1,207
1,272
1,500
1,630
1,026
2,153
2,609
Range A ➢ollars
S 4,331
S 4,526
S 4,771
$ 5,625
$ 6,114
S 6,847
$ 8,073
$
9,785
8,000 Gallons (Range B)
Range B Cast
204
213
225
265
289
323
380
461
Range B Gallons
1,632
1,705
1,799
2,119
2,304
2,560
3,042
3,697
Range B Dollars
S 5,773
$ 6,033
S 6,359
$ 7,497
$ 9,149
S 9,127
S 10,761
S
13,042
9,000 Gallons (Range CI
Range C Cast
217
227
23Y
282
306
343
404
490
Range C Gallons
1,953
2,041
2,151
2,536
2,757
3,088
3,640
4,412
Range C Dollars
S 6,499
S 6,792
$ 7,158
$ 0,440
S 9,174
$ 10,275
S 12,114
$
14,682
10,000 Gallons (Range DI
Range D Cast
265
277
292
344
374
419
494
599
Range D Gallons
2,650
2,769
2,919
3,441
3,741
4,190
4,939
5,987
Range D Dollars
$ 0,374
S 9,751
S 9,223
$ 10,874
$ 11,820
S 13,239
S 15,609
$
18,918
11-15,000ballons(Range E)
Range E Cast
1,340
1,400
1,476
1,740
1,891
2,118
2,496
3A27
Range E Gallons
17,332
18,111
19,090
22,507
24,465
27,400
32,305
39,154
Range E Dollars
$ 48,977
$ 51,181
$ 53,945
$ 63,601
$ 69,134
S 77,430
S 91,290
$
110,644
16-20,0006allons(Range F)
Range F Cost
1,032
1,078
1,137
1,340
1,457
1,632
1,924
2,331
Range F Gallons
18,324
19,149
20,183
23,796
25,866
28,970
34,155
41,396
Range F Dollars
S 51,394
$ 53,706
$ 56,606
$ 66,739
$ 72,545
$ 81,251
S 95,795
$
116,103
21-30,0006allons(Range 61
Range 6 Cast
748
782
824
971
1,056
1,183
1,394
1,690
Range 6 Gallons
18,227
19,047
20,076
23,670
25,729
28,816
33,975
41,177
Range 6 Dollars
S 42,150
$ 44,047
$ 46,425
$ 54,735
S 59,497
$ 66,637
S 78,565
S
95,220
31-50,0006allons(Range H)
Range H Cast
177
185
195
230
250
280
330
400
Range H Gallons
6,122
6,398
6,743
7,950
8,642
9,679
11,411
13,830
Range H Dollars
S 12,894
S 13,475
S 14,202
$ 16,745
$ 10,201
S 20,385
$ 24,034
S
29,130
OVER 50,0006allons(Rge I)
Range I Cast
10B
113
119
140
152
171
201
244
Range I Gallons
6,672
6,972
7,349
8,664
9,418
10,548
12,436
15,073
Range I Dollars
S 12,679
$ 13,250
$ 13,965
S 16,465
S 17,897
S 20,045
$ 23,633
$
28,644
TOTAL CUSTOMERS
4,730
4,943
5,210
6,142
6,677
7,478
8,816
10,686
TOTAL GALLONS
76,066
79,489
83,781
98,778
107,372
120,257
141,762
171,940
TOTAL DOLLARS
$204,922
$214,143
$225,707
$266,108
$209,260
$323,971
$381,962
$
462,938
Page 1
i
CITY OF FRIENDSWOOD WATER RATE STUDY DUNE, 1985
PROJECTION OF CONSUMPTION AND REVENUE (S25.00 MINIMUM, $1.65 PER 1.0001
1984-85 1985-86 1986-87 1987-88 1988-89 1989-90 1990-95 1995-2000
COMMERCIAL 4 MULTIFAMILY
SINGLE UNITS
1-6,000(Minimum Bill)
Minimum Bill Cust. 134 140 148 174 109 212 250 303
MG Gallons. 365 381 402 474 515 577 680 825
MB Dollars. S 3,350 $ 3,501 S 3,690 S 4,350 S 4,729 S 5,296 $ 6,244 S 7,568
7-10,0006allons (Range L)
Range L Cust 39 41 43 51 55 62 73 88
Range L Gallons 332 347 366 431 469 525 619 750
Range L Dollars S 1,168 $ 1,221 S 1,287 S 1,517 $ 1,649 $ 1,847 S 2,177 $ 2,639
11-50,000BallonsiRange M)
Range M Cost 100 105 110 150 141 158 106 226
Range M Gallons 2,168 2,266 2,388 2,815 3,060 3,428 4,041 4,898
Range M Dollars $ 5,140 $ 5,371 $ 5,661 $ 6,675 S 7,255 S 8,126 $ 9,581 S 11,612
51-200,000Aallons(Rnge N)
Range N Cust 30 31 33 39 42 47 56 68
Range N Gallons 2,BB6 3,016 3,179 3,748 4,074 4,563 5,379 6,520
Range N Dollars S 5,255 $ 5,491 S 5,787 $ 6,823 $ 7,417 S 8,307 $ 9,794 $ 11,870
Over 200,0006allons(RgeO)
Range 0 Cust 9 9 10 12 13 14 17 20
Range 0 Gallons 3,916 4,092 4,313 5,085 5,528 6,191 7,299 0,847
Range 0 Dollars S 6,611 $ 6,908 S 7,281 S 8,584 S 9,331 $ 10,451 S 12,322 $ 14,934
TOTAL CUST COMMERCIAL 312 326 344 405 440 493 5B2 705
TOTAL GALLONS COMMERCIAL 9,667 10,102 10,649 12,553 13,646 15,283 18,019 21,839
TOTAL DOLLARS COMMERCIAL $ 21,523 $ 22,492 S 23,706 S 27,950 $ 30,381 S 34,027 $ 40,118 $ 48,623
MULTIPLE UNITS
2 TO 15
Units
66
69
73
86
93
104
123
149
Gallons
1,118
1,168
1,231
1,452
1,578
1,760
2,004
2,526
Dollars
S
2,160
$
2,270
$ 2,401
$ 2,031 S
3,077
S 3,446
S 4,063
$
4,925
16 TO 50
Units
100
105
110
130
141
158
186
226
Gallons
784
819
664
1,018
1,107
1,239
1,461
1,771
Dollars
S
2,004
$
2,930
S 3,088
$ 3,641 $
3,950
S 4,433
$ 5,226
S
6,335
51 TO 100
Units
368
385
405
478
519
582
686
B31
Gallons
3,680
3,846
4,053
4,779
5,195
5,818
6,859
8,313
Dollars
$
11,620
S
12,151
$ 12,807
S 15,100 S
16,414
$ 18,383
$ 21,674
$
26,269
OVER 100
Units
124
130
137
161
175
196
231
280
Gallons
1,064
1,112
1,172
1,382
1,502
1,682
1,983
2,404
Dollars
$
3,628
S
3,791
S 3,996
S 4,711 S
5,121
S 5,736
S 6,762
$
8,196
TOTAL CUST MULTIPLE
658
608
725
854
929
' 1,040
1,226
1,486
TOTAL GALLONS MULTIPLE
6,646
6,945
7,320
8,630
9,381
10,507
12,380
15,014
TOTAL DOLLARS MULTIPLE
S
20,240
S
21,151
S 22,293
$ 26,283 S
28,570
$ 31,998
$ 37,726
S
45,724
Page 2
? CITY OF FRIENDSWOOD WATER RATE STUDY JUNE, 1985
PROJECTION OF CONSUMPTION AND REVENUE (f25.00 MINIMUM, $1.65 PER 1,000)
1984-85 1985-86 1986-87 1987-88 1988-09 1989-90 1990-95 1995-2000
-------- ------------------ --------- ------------------ --------- ---------
OUTSIDE CITY LIMITS
Residential
Units.
2
2
2
3
3
3
4
5
Gallons.
IB
19
20
23
25
28
34
41
Dollars.
f 102
f 107
f 112
f 132
f 144
t 161
f 190
f 230
Commercial 1-100
Units.
7
7
8
9
10
11
13
16
Gallons.
313
327
345
406
442
495
583
707
Dollars.
f 628
f 965
t 912
f 1,075
f 1,169
f 1,309
f 1,543
f 1,871
Commercial Over 100,000
Units.
I
I
1
1
l
1
I
I
Gallons.
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
Dollars.
f 7,923
t 9,923
f 9,923
f 9,923
f 9,923
f 9,923
f 7,923
f 9,923
Multifamily
Units.
51
53
56
66
72
81
95
115
Gallons.
850
888
936
1,104
1,200
1,344
1,584
1,920
Dollars.
f 2,434
f 2,544
f 2,601
f 3,161
f 3,436
f 3,048
f 4,537
f 5,499
TOTAL CUST OUTSIDE
61
64
67
79
86
96
113
137
TOTAL GALLONS'OUTSIDE
5,181
5.234
5,301
5,534
5,667
5,867
6,201
6,668
TOTAL DOLLARSIOUTSIDE
f 13,287
f 13,438
f 13,620
f 14,291
f 14,671
f 15,241
t 16,193
t 17 523
TOTAL ALL CUSTOMERS
5,761
6,020
6,345
7,481
8,132
9,107
10,737
13,013
TOTAL GALLONS.
97,560
101,770
107,050
125,496
136,066
151,914
178,390
215,361
TOTAL DOLLARS.
4259,972
$271,224
$285,334
$334,633
$362,082
$405,238
$475,979
f 574,807
Page 3
