Summary
American Water Works Company, Inc. (AWK), through its subsidiary New Jersey-American Water Company, Inc. (NJAWC), has received approval from the New Jersey Board of Public Utilities (NJBPU) for a general rate case settlement and a settlement related to the Tax Cuts and Jobs Act (TCJA). The general rate case settlement will result in an annual increase of $39 million in water and wastewater revenues, effective November 1, 2020. This increase is based on an updated authorized rate base of $3.57 billion, reflecting investments in the company's infrastructure and operations in New Jersey. The TCJA settlement addresses the impact of the corporate tax rate reduction on NJAWC's deferred income taxes. A significant portion of these deferred taxes, amounting to $132.6 million, will be returned to customers over 15 years, while another $187.9 million will be returned according to the average rate assumption method. Additionally, $52.9 million will be returned through base rates and $32.5 million via customer bill credits over ten months, beginning November 1, 2020. These settlements provide clarity on revenue streams and the treatment of tax-related adjustments for NJAWC.
Key Highlights
- 1NJAWC received NJBPU approval for a general rate case settlement, leading to a $39 million annual revenue increase effective November 1, 2020.
- 2The authorized rate base for NJAWC has increased to $3.57 billion, up from $2.95 billion in the previous rate case.
- 3The authorized return on equity (ROE) remains at 9.6%.
- 4A separate TCJA settlement resolves the accounting and rate treatment of excess accumulated deferred income taxes (EADIT).
- 5Approximately $132.6 million of unprotected EADIT will be amortized and returned to customers over 15 years.
- 6$32.5 million in customer bill credits will be issued over a ten-month period starting November 1, 2020.
- 7The settlement provides regulatory certainty for NJAWC's operations in New Jersey.