KENTUCKY-AMERICAN WATER COMPANY CASE NO: 2004-00103

SOCIAL AND SERVICE CLUB DUES~ - FOR THE TWELVE MONTHS ENDED: JULY 31,2004 FOR THE TWELVE MONTHS ENDED: NOVEMBER 30,2005 DATA: -X- BASE PERIOD -X- FORECASTED PERIOD SCHEDULE F 1 TYPE OF FILING: ORIGINAL -X- UPDATED REVISED - - - PAGE 1 OF 1 WORKPAPER REFERENCE NO(S).: SCH C-2.2 Wdness Responsible: C. D. Bush

Base Perlod Forecasted Period Line Social Organization / Total Jurisdictional NO. Account No. Service Club Utility % Jurisdiction UtilitvTotal Jurisdictional% Jurisdiction 1 2

Keeneland Club Spindietop Hall UK Faculty Club Rotany Lexington Kiwanis Lafayette Club Audobon Society Greater Lexington Chamber of C Kentucky Industrail Dev Counci Owen Cty Chamber of Commerce

Totals KAW_SAPP_EX37F_091504 Page 1 of 12 KENTUCKY-AMERICANWATER COMPANY CASE NO: 2004-00103 CHARITABLE CONTRIBUTIONS FOR THE TWELVE MONTHS ENDED: JULY 31,2004 FOR THE TWELVE MONTHS ENDED: NOVEMBER 30,2005 DATA: -X- BASE PERIOD -X- FORECASTED PERIOD SCHEDULE F - 2.1 TYPE OF FILING: - ORlGlNAL -X- UPDATED -REVISED PAGE 1 OF 4 WORKPAPER REFERENCE NO(S).: SCH C-2.2 Witness Responsible: C. D. Bush

Base Period Forecasted Period Line Total Jurisdictional Total Jur~sd~ctlonal No Account No. Charitable Organization Utility % Junsd~ct~on Ut~l~ty % 1 426100 African-American Forum Inc - P 1.000 1,000 1,000 Alpha Beta Lambda Chapter Educ 200 0 Alzheimets Association 100 0 10000% American Cancer Society(KY)-RE 500 0 American Cancer Society(KY)-RE 50 0 American Heart Association - R 500 500 American Lung Association 50 50 American Lung Association 500 0 American Red Cross 30 500 American Red Cross - POIREMIT 500 0 Audubon Society - POIREMIT 250 250 Aviation Museum of Kentucky - 1,000 1,000 Big BrotheMBig Sisters(Blueg 1,000 1,000 Big BrotheMBig- Sisters(Blueq.- 100 0 Big BrotherslBig Sisters(B1ueg 60 0 Black Church Coalition - POIRE 500 500 BluegrassCommunity Foundation 500 500 Bluegrass Dental Society-POIRE 1,500 1,500 Bluegrass PRIDE 1,000 1,000 Bluegrass State Games - POIREM 1,000 1,000 Boy Scouts of America - (KY) 500 1,100 Boy Scouts of America - (KY) 200 0 Boy Scouts of America - (KY) 600 0 Buckley Wildlife Sanctualy - P 1,000 1,000 Center For Women Children Fami 500 500 Center on Aging Foundation 1,200 1,200 Central Kentucky Blood Ctr - P 85 85 Central Kentucky Blood Ctr - P 500 500 Central KY Angels - POIREMIT 500 0 Child DevelopmentCtrs of the 500 0 Children's Charlty Fund of the 5,000 0 Community Action Council-POIRE 300 300 Cynthiana Harrison Co -REMIT 50 0 Down Syndrome Assn of Central 100 100 East Jessamine Boys basketball 50 50 Faimay Golf Course - REMIT 500 500 Fiflh Third Bank-POIREMIT 1,000 1,000 Fourth of July Comminee -PO/R 2,500 2,500 Fraternal Order of Firefighter 180 180 Fr,ends of McConnell Sprmgs.R 1,000 1,000 Fr.ends 01 McConnell Spnnqs-R. - 1,000 0

Friends Of the Arboreturn-POIRE 250 250 KAW_SAPP_EX37F_091504 George Rogers Clark Project Gr 50 0 Georgetown College-POIREMIT 1,000 1,000 Georgetown College-POIREMIT 500 0 Girl Scouts - REMIT 500 500 Girl Scouts - REMIT 150 0 Govemoes Scholar Program - R 2,000 2.000 Greater Lexington Chamber of C 600 Greater Lexington Chamber of C 5,000 Page 2 of 12 CASE NO: 200400103 CHARITABLE CONTRIBUTIONS FOR THE TWELVE MONTHS ENDED: JULY 31,2004 FOR THE TWELVE MONTHS ENDED: NOVEMBER 30,2005 DATA: -X_ BASE PERIOD X- FORECASTED PERIOD SCHEDULE F - 2.1 TYPE OFFILING:- ORIG~G-X-UPDATED- REVISED PAGE 2 OF 4 WORKPAPER REFERENCE NO(S).: SCH C-2.2 #REF1

Base Period Forecasted Period Line Total Jurisdlctionai Total Jurisdictional No. Account No. Charitable Organization Utility % Jurisdiction Utility % Jurisdiction 1 426100 Greater Lexington Chamber of C 25 $25 0 $0 2 426100 Habitat Fw Humanitv - POIREMI 500 $500 500 $500 HILLENMEYER GARDEN SHO HILLENMEYERS GARDEN SH HOme Builders Association of L HOme Builders Association of L Home Builders Association of L Hospice ofthe Bluegrass-POIRE Jonesville Fire Dept Jr Achievement of the Bluegras KCTCS-POIREMIT Kentucky industrailDev Counci Kentucky Safety 8 Health Netwo Kentucky YMCA-POIREMIT KET - REMIT KOMEN LEXINGTON KRFDC Big Brothers Big S~sten Ky Dental HealthISpecial Olympics KY Institute of Economic Devel Leadership Jessamine County Leadership Jessamine County Leadership Scott County - APIP Leonard Mark Leukemia & Lymphoma Society Lex Arts Cultural Council Lex Arts Cultural Council Lexington Apartment Associatio Lexington Children's Museum - Lexington Christian Academy-RE Lexington Comminity College - Lexington Forum Inc LEXINGTON HUMANE SOCIE Lexington Humane Society - REM Lexington Humane Society - REM LEXINGTON JR LEAGUE HORSE SHOW LEXINGTON LEGENDS Lexington Professional Basebal LexingtonTheological Semina~y LFUCG - Division of Police LFUCG - Division of Police LFUCG Division of Revenue - RE Life Adventure Camp

Logo X Press KAW_SAPP_EX37F_091504 March of Dimes (All Use) - REM Martin Luther King Jr Celebrat Math CountsPOIREMiT Midway College-POIREMIT Morton Center, The Morton Shull Advertising Inc Morton Shull Advertising Inc Page 3 of 12 KENTUCKY-AMERICAN WATER COMPANY CASE NO: 2004-00103 CHARITABLE CONTRIBUTIONS FOR THE TWELVE MONTHS ENDED: JULY 31,2004 FOR THE TWELVE MONTHS ENDED: NOVEMBER 30,2005 DATA: -X- BASE PERIOD -X- FORECASTED PERIOD SCHEDULE F - 2.1 TYPE OF FILING: -ORIGINAL -X- UPDATED -REVISED PAGE 3 OF 4 WORKPAPER REFERENCE NO(S).: SCH C-2.2 Waness Responsible: C. D. Bush

Base Period Forecasted Period Line Total Jurisdictional Total Jurisdictional No. Account No. Charitable Organization Utility % Jurisdiction Utility Yo Jurisdiction 1 426100 Multiple Sclerosis Society- AP 500 $500 500 500 2 426100 Nature Conservancy - APIPO 2,000 $2,000 2,000 2,000 3 426100 New Horizons Medical Foundatio 500 100.00% $500 500 100.00% 500 4 426100 New Horizons Medical Foundatio 1,000 1,000 0 0 5 426100 New Liberty Fire Dept 500 500 500 500 6 426100 Operation Read - REMIT 250 250 250 250 7 426100 Owen County Project Graduation 50 50 2,000 2,000 8 426100 Owen Cty Chamber of Commerce-R 100 100 100 100 9 426100 paris City Club - REMIT 150 150 0 0 10 426100 Partnership for Youth - AP/PO 1,000 1,000 0 0 11 426100 Prevent Child Abuse Kentucky 400 400 0 0 12 426100 PROJECT GRADUATION - APlPO 100 100 0 0 13 426100 Project GraduationJassamine C 50 50 0 0 14 426100 Reach-POIREMIT 2,500 2,500 5.000 5,000 15 426100 Riparian Reforestation Project 5,000 5,000 5,000 5,000 16 426100 Roots and Heritage Festival - 6.000 6,000 1,000 1,000 17 426100 Roots and Heritage Festival - 10,000 10,000 0 0 18 426100 Salvation Army(Lexingt0n) - RE 55 55 0 0 19 426100 Salvation Army(Lexingt0n) - RE 100 100 0 0 20 426100 Scott County 4-H Council 200 200 0 0 21 426100 Scott County High School 500 500 0 0 22 426100 Scott County Project Graduat~o 50 50 0 0 23 426100 SHAKERTOWN - APIPO 1,000 1,000 1,000 1,000 24 426100 SOUTH VAN EVENTS - APIPO 372 372 0 0 25 426100 SPECIAL OLYMPICS -AP/PO 250 250 0 0 26 426100 Stonewall Traditional Elem Sch (5) (5) 0 0 27 426100 THE MORTON CENTER INC 350 350 0 0 28 426100 THE UNlV CLUB OF KENTU 150 150 0 0 29 426100 TRANSYLVANIA UNIVERSITY- APIP 10,000 10,000 10,000 10.000 30 426100 TRIANGLE FOUNDATION - APIPO 5,000 5,000 5,000 5,000 31 426100 UK ATHLETICS 500 500 500 500 32 426100 UK Athlet~csAssn-POIREMIT 2,800 2,800 0 0 33 426100 UK Children's Hospital 80 80 0 0 34 426100 UK Library Endowment - POIREMI 10,000 10,000 10,000 10,000 35 426100 UNITED WAY OF BLUEGRAS 105 105 7,500 7,500 36 426100 United Way of the Bluegrass - 7,500 7,500 500 500 37 426100 United Way of the Bluegrass- 750 750 0 0 38 426100 Vickers. Brad 200 200 0 0 39 426100 Visually impaired Preschool Se 500 500 500 500 40 426100 WMSUPERCENTER SE 62 62 0 0 41 426100 Women Mean Business-REMIT 500 500 3,000 3,000

42 426100 YMCA Black Achievers - REMIT 750 750 0 0 KAW_SAPP_EX37F_091504 43 426100 YMCA of Greater Lex- REMIT 250 250 0 0 44 426100 YMCA of Greater Lex - REMIT 1,000 1,000 0 0 45 426100 YMCA of Greater Lex - REMIT 150 150 0 0 46 426100 Young Life Lexington 250 250 0 0 47 426100 Black Achievers 0 250 250 48 426100 Bluegrass Land and Nature Trust 0 200 200 49 426100 BluegrassTecnnoiogy Center 0 $250 $250 50 426100 Charity Tennis Tournament 0 1,000 1,000 Page 4 of 12 KENTUCKY-AMERICAN WATER COMPANY CASE NO: 2004-00103 CHARITABLE CONTRlBUTlONS FOR THE TWELVE MONTHS ENDED: JULY 31,2004 FOR THE TWELVE MONTHS ENDED: NOVEMBER 30,2005 DATA: -X- BASE PERIOD -X- FORECASTED PERIOD SCHEDULE F - 2.1 TYPE OF FILING: -ORIGINAL -X- UPDATED -RMSED PAGE 4 OF 4 WORKPAPER REFERENCE NO(S).: SCH C-2.2 Wnness Responsible: C. D. Bush

Base Period Forecasted Period Line Total Jurisdictional Total Jurisdictional No. Account No. Charitable Organization Utility % Jurisdiction Utility % Jurisdiction 1 426100 Earth Day $0 1,764 1,764 2 426100 First Link of the Bluegrass $0 500 500 3 426100 Georgetown Rotary (Horse show) - 100.00% $0 100 100.00% 100 4 426100 Harrison County Chamber (Horse Show) 0 50 50 5 426100 Jr. League Horse Show 0 300 300 6 426100 Ky Special Olympics 0 250 250 7 426100 Ky Community S Tech College 0 1,000 1,000 8 426100 KY Youth Assn Scramble for Kids 0 5.000 5,000 9 426100 Lexington Chamber of Commerce 0 500 500 10 426100 Lexington Realty Foundation Golf 0 1,000 1,000 11 426100 LFUCG Fire Prevention Week 0 2,000 2,000 12 426100 LFUCG Friends of the Dog Park 0 5,000 5,000 13 426100 LFUCG Partner for Youth 0 1,000 1,000 14 426100 LFUCG STEP Program 0 1,000 1,000 15 426100 Mary Queen of the Holy Rosary 0 20 20 16 426100 McConnell Springs Education Center 0 5,000 5,000 17 426100 Metro Micro City (Miss Black Lex) 0 100 100 18 426100 National Conference Annual Event 0 750 750 19 426100 Operation Read 0 250 250 20 426100 Owen Co. Hospital 0 5,000 5,000 21 426100 REACH Program 0 2,500 2,500 22 426100 Scott Co. Home Builders 0 300 300 23 426100 Scon County 4-H Council 0 200 200 24 426100 UK Center on Aging Foundation 0 1.200 1,200 25 426100 UK-Women Mean Business 0 500 500 26 426100 Walk our Children to School Day 0 500 500 27 426100 Women's Leadership Conference 0 500 500 28 426100 YMCA Campaign for Kids 0 750 750 29 426200 Henry Clay Football Boosters-R 200 0 0 30 426200 First Link of the Bluegrass-PO 500 0 0 31 426200 Lexington Fayelte Cty Health D 500 0 0 32 426200 Owen Cty High School 2.000 0 0 33 426200 Pid Girls Basketball 120 0 0 34 426200 2004 All 'A" Basketball Progra 90 35 426200 YMCA Black Achievers 40 36 426200 Community Action Council 5,000 37 426200 Central KY Regional Science Fa 1,000 38 426200 Kentucky Science Olympiad 1,000 39 426200 KET 2,500 40 426200 American Cancer Society 750 41 426200 Fairway Golf Course 220

42 426200 Lexington Strides Ahead 15.000 KAW_SAPP_EX37F_091504 43 426200 Women's Club of Central KY 400 44 426200 Owen Cty High School 1,000 45 426200 Owen Cty High School 1,000 46 426200 Ripple Effect Scholarship 6,000 47 426200 King Solomon Lodge 50 426200 Dunbar Soccer Booster Club Page 5 of 12 KAW_SAPP_EX37F_091504 Page 6 of 12

OOOC (ft KENTUCKY-AMERICAN WATER COMPANY CASE NO: 2004-00103 EMPLOYEE PARTY, OUTING AND GIFT EXPENSES FOR THE TWELVE MONTHS ENDED: JULY 31.2004 FOR THE TWELVE MONTHS ENDED: NOVEMBER 30,2005 DATA: -X- BASE PERIOD -X- FORECASTED PERIOD SCHEDULE F - 2.3 TYPE OF FILING: -ORIGINAL -X- UPDATED -REVISED PAGE 1OF 1 WOFWPAPER REFERENCE NO(S).: SCH C-2.2 WIness Responsible: C. D. Bush

Base Period Forecasted Perlod Line Total Jurisdictional Total Jurisdictional No. Account No. Employee ExpendituresIOther Utility % Jurisdiction Utility % Jurisdiction 1

United Way Solciitors Luncheon/Employee Luncheon Basketball Season Tickets SEC Tourney Basketball Ticket UK Athletics Assn Legends UK Athletics Assn Lexington Spolts Ventures LLC Copy Express lnc POSTAGE AND BOX Employee Recoginition Banquet Company Picnic KAW_SAPP_EX37F_091504 Page 7 of 12 KENTUCKY-AMERICANWATER COMPANY CASE NO: 200440103 CUSTOMER SERVICE, SALES PROMOTIONAND MISCELLANEOUS ADVERTISING EXPENSE FOR THE TWELVE MONTHS ENDED: JULY 31.2004 FOR THE TWELVE MONTHS ENDED: NOVEMBER 30,2005 DATA: -X- BASE PERIOD -X- FORECASTED PERIOD SCHEDULE F - 3 NPEOF FILING: -ORIGINAL -X- UPDATED -REVISED PAGE 1OF 1 WORKPAPER REFERENCE NO(S).: SCH C-2.2 Witness Responsible: C. D. Bush

Base Period Forecasted Period Line Total Jurisdictional Total Jurisdictional No. Account No. Description of Expenses Utility % Jurisdiction Utility % Jurisdiction 1

CLSTOMER SERV CE EXPENSES Caomer Sew ce and lnformat~onalExpense

SALES PROMOTION EXPENSE Sales Promotion

Institutionalor Goodwill Advertising Expense 32,721 32,721

Conse~atlonAdvertising

Totals KAW_SAPP_EX37F_091504 Page 8 of 12 KENTUCKY-AMERICANWATER COMPANY CASE NO: 2004-00103 ADVERTISING FOR THE TWELVE MONTHS ENDED: JULY 31,2004 FOR THE TWELVE MONTHS ENDED: NOVEMBER 30,2005 DATA: -X- BASE PERIOD -X- FORECASTED PERIOD SCHEDULE F - 4 TYPE OF FILING: -ORIGINAL -X- UPDATED -REVISED PAGE 1 OF 1 WORKPAPER REFERENCE NO(S).: NIA Witness Responsible: C. D. Bush

Sales or Line Promotional Institutional Conservation No. Item Advertising Advertising Advertising Rate Case Other Total 1 Base Per~od: Newspaper

Magazine and Other

Television

Radio

Direct Mail

Sales

Customer Handouts

Outdoor billboard

Miscellaneous/Bus Adv

Totals

Amount Assigned to Kentucky Retail

Forecasted Period, Newspaper

Magazine and Other

Television

Radio

Direct Mail

Sales

Customer Handouts KAW_SAPP_EX37F_091504

Reserved

Totals

Amount Assigned to Kentucky Retail Page 9 of 12 KENTUCKY-AMERICAN WATER COMPANY CASE NO: 2004-00103 PROFESSIONAL SERVICE EXPENSES FOR THE TWELVE MONTHS ENDED: JULY 31,2004 FOR THE TWELVE MONTHS ENDED: NOVEMBER 30,2005 DATA: -X- BASE PERIOD-X- FORECASTED PERIOD SCHEDULE F - 5 TYPE OF FILING: - ORIGINAL -X- UPDATED -REVISED PAGE 1 OF 1 WORKPAPER REFERENCE NO(S).: NIA W~tnessResponsible: C. D. Bush

Exoense Breakdown Total Line Rate Annual Company Jurisdictional Jurisdictional Jurisdictional No. Descript~on Case Audit Other Unadjusted % Unadjusted Adjustments Adjusted 1 2 Base Period: 3 4 Legal $171,542 $0 $103,402 $274,944 100.00% $274,944 $0 $274,944 5 6 Engineering 0 0 0 $0 0 0 0 7 8 Accounting 313,282 31,468 0 $344.750 344,750 0 344,750 9 10 Other 114,180 0 0 $114.180 114,180 0 114,180 11 12 Totals $599,004 $31.468 $103,402 $733,874 $733,874 $0 $733.874 13 14 15 16 17 18 19 20 Forecasted Period: 21 22 Legal 23 24 Engineering 25 26 Accounting 27 28 Other 29 30 Totals 31 32 33 34 35 36 37 38 39 40 41

42 KAW_SAPP_EX37F_091504 43 44 45 46 47 48 49 50 Page 10 of 12 KENTUCKY-AMERICANWATER COMPANY CASE NO: 200400103 RATE CASE EXPENSE FOR THE TWELVE MONTHS ENDED: JULY 31,2004 FOR THE TWELVE MONTHS ENDED: NOVEMBER 30,2005 DATA: -X- BASE PERIOD -X- FORECASTED PERIOD SCHEDULE F - 6 TYPE OF FILING: -ORIGINAL -X- UPDATED -REVISED PAGE 1 OF 1 WORKPAPER REFERENCE NO(S).: WIP-3 Witness Responsible: S.A Valentine

Current Case No. Case No. Case No. Case No. Line Case 2000-120 2000-120 97-034 97-034 No. Item of Expense Estimate Actual Estimate Actual Estimate 1 2 3 Comoarison of oroiected exoenses associated with the current case to ~riorrate cases: 4 5 Accounting 6 Legal 7 Rate of Return Study 8 FAS 106 Consultant 9 Other 10 Weather Normalization Consultant 11 Reserved 12 13 Totals

Schedule of Rate Case Exoense Amortization: Amount Write-offs Total to be Amortization Amortized Forecasted Base Amortized Order No Order Date Period QD.& Period Period

Current Rate Case Estimate 622.409 2004-103 NIA 3 Years 0

Case No. 2000-120 459,817 2000-120 1112000 2 Years 459,817

Case No. 97-034 326.414 97-034 9197 2 Years 326,414 KAW_SAPP_EX37F_091504 Page 11 of 12 KAW_SAPP_EX37F_091504 Page 12 of 12