DOCKET UW-980456  Page 1
 


BEFORE THE WASHINGTON UTILITIES AND TRANSPORTATION COMMISSION


In the Matter of the Petition of )
Rainier View Water Company, Inc., ) DOCKET UW-980456
for an Accounting Order )
   ) ORDER GRANTING
   ) PETITION FOR 
 ) ACCOUNTING ORDER


  On March 23, 1998, Rainier View Water Company, Inc., (Rainier View) filed a 
petition requesting an accounting order. Due to the recent purchase of Sound 
Water Company, Inc., (Sound Water) assets, Rainier View is requesting an 
accounting order to properly reflect and record the transfer of assets.  This 
transaction is from Utility Plant Purchased or Sold (#104) to Utility Plant in 
Service (#101) and Utility Plant Acquisition Adjustments (#114).  Commission 
staff has developed the acquisition adjustment amount from information provided 
by Rainier View's petition for accounting order and Sound Water during its last 
rate case.  Commission staff has not made any determination as to the 
appropriateness of or amount of an acquisition adjustment.  This will be 
determined during a future rate case.

FINDINGS

  1. Rainier View Water Company, Inc., a Washington corporation, is a public 
service company subject to the jurisdiction of this Commission under the 
provisions of chapter 80.28 RCW.

  2. The request for an accounting order is reasonable and consistent with the 
public interest and should therefore be granted.

O R D E R


  THE COMMISSION THEREFORE ORDERS 

  1. That the requested petition for accounting order filed herein by Rainier 
View Water Company, Inc., March 23, 1998, is hereby granted, and said 
accounting treatment shall become effective June 1, 1998.






  2. Rainier View Water Company, Inc., may record the accounting entries as 
follows:
  Account Number   Description   Amount

   104   Utility Plant Purchased  $1,145,477

   101   Utility Plant in Service  $  332,671
   114   Acquisition Adjustment      812,806

  3. The Commission issues this order based solely on Rainier View Water 
Company, Inc.'s, representations.  The acquisition adjustment approved in this 
order is not recoverable through rates at this time.  The Commission will 
determine whether to allow the acquisition adjustment to be recovered or 
included in rates during a future proceeding.

  4. This order shall in no way affect the authority of this Commission over 
rates, service, or accounts, evaluations, esti-mates, or determination of cost 
or any matters whatsoever that may come before it, nor shall anything herein be 
construed as an acquies- cence in any estimate or determination of cost or any 
valuation of property claimed or asserted.

  DATED and signed at Olympia, Washington, and effective this 27th day of May, 
1998.

  WASHINGTON UTILITIES AND TRANSPORTATION COMMISSION




      PAUL CURL, Acting Secretary