{
  "schemaVersion": "2.0",
  "modelVersion": "0.2.0",
  "cutoff": "2026-11-07",
  "years": [
    2027,
    2028,
    2029,
    2030,
    2031
  ],
  "funds": {
    "suburbanWater": {
      "id": "suburbanWater",
      "name": "Suburban Water",
      "service": "Water",
      "budget": {
        "sourcePdfPage": 16,
        "status": "approved_2027_budget_cash_schedule",
        "openingUnrestrictedCash": 11598553,
        "customerCashReceipts": 20484630,
        "otherOperatingCashReceipts": 187234,
        "operatingSupplierPayments": 8618300,
        "operatingEmployeePayments": 6013596,
        "cashOperatingExpense": 14631896,
        "cityLeasePayments": 0,
        "capitalAcquisitionPayments": 13186250,
        "tappingCapitalFees": 356549,
        "meterSales": 144596,
        "inspectionReviewReimbursements": 428014,
        "otherCapitalCashReceipts": 156895,
        "grants": 0,
        "otherCapitalCashPayments": 551599,
        "debtService": 3923351,
        "debtDraws": 5651000,
        "investmentIncome": 831720,
        "investmentConversions": 0,
        "endingUnrestrictedCash": 7546095,
        "restrictedCash": 1893397,
        "calculatedEndingCash": 7546095,
        "residualPublishedMinusCalculated": 0
      },
      "defaultBillType": "standard",
      "futureTariffGrowthPct": 3,
      "planVolumeGrowthPct": 1,
      "retailExposurePct": 91.67414302710026,
      "fixedSharePct": 30,
      "addonSharePct": 0,
      "industrialSharePct": 38.2870524062,
      "historyOpexGrowthPct": 8.996915469820976,
      "historicalVolumeGrowthPct": 1.140973886732,
      "historicalAccountGrowthPct": 1.836521043765,
      "historicalDemandScope": "Western Lehigh water history used as a disclosed Suburban Water proxy",
      "plan": {
        "customerReceipts": [
          20484630.0,
          21310160.91044711,
          22168960.103845343,
          23062369.09939714,
          23991782.161496125
        ],
        "otherOperatingReceipts": [
          187234.0,
          187234.0,
          187234.0,
          187234.0,
          187234.0
        ],
        "operatingExpense": [
          14631896.0,
          15217171.400368892,
          15755855.794856187,
          16313776.248529151,
          16891627.378540415
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          13312885,
          13845400,
          14335524,
          14843150,
          15368910
        ],
        "capitalReceipts": [
          1086054,
          1086054,
          1086054,
          1086054,
          1086054
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          551599,
          551599,
          551599,
          551599,
          551599
        ],
        "investmentIncome": [
          831720,
          831720,
          831720,
          831720,
          831720
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        "investmentConversions": [
          0,
          0,
          0,
          0,
          0
        ],
        "leasePayments": [
          0,
          0,
          0,
          0,
          0
        ],
        "debtService": [
          3923351,
          4471466,
          4607621,
          4676202,
          4700795
        ],
        "borrowing": [
          5651000,
          8400000,
          2200000,
          1100000,
          400000
        ],
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          0,
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          0,
          0,
          0
        ],
        "capex": [
          13186250,
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          6541250,
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          5416250
        ],
        "publishedCashCapex": [
          13186250,
          12536250,
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        ],
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          6656587,
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          7154822,
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        "publishedCoverage": [
          2.18,
          1.98,
          2,
          2.05,
          2.13
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      },
      "assumptions": [
        "2027 uses the detailed approved budget cash ledger. Rates remain proposed at the evidence cutoff.",
        "2028\u20132031 customer receipts preserve the published CIP profile relative to the 2027 budget; that profile includes more than household tariff growth.",
        "Future operating cash expense uses published CIP growth, blended 75% plan / 25% historical 2020\u20132025 accrual-cost CAGR in the central case. The blend is judgment, not statistical calibration.",
        "Other capital payments, capital receipts and investment income are held at 2027 nominal amounts unless a scenario changes them.",
        "Future base debt service is the published schedule, not a reconstructed amortization ledger. Remaining baseline principal after 2031 is not estimated.",
        "2025 named customer-class revenue is 91.67% of water service charges. The remainder includes fire-service revenue; no household rate multiplier is applied to it by default.",
        "The 30% fixed / 70% variable revenue split is assumed pending billing determinants; industrial usage sensitivity uses a 2025 class-revenue proxy."
      ]
    },
    "suburbanWastewater": {
      "id": "suburbanWastewater",
      "name": "Suburban Wastewater",
      "service": "Sewer",
      "budget": {
        "sourcePdfPage": 16,
        "status": "approved_2027_budget_cash_schedule",
        "openingUnrestrictedCash": 10356798,
        "customerCashReceipts": 22234061,
        "otherOperatingCashReceipts": 159737,
        "operatingSupplierPayments": 14896888,
        "operatingEmployeePayments": 3250914,
        "cashOperatingExpense": 18147802,
        "cityLeasePayments": 0,
        "capitalAcquisitionPayments": 10116250,
        "tappingCapitalFees": 1656626,
        "meterSales": 1936,
        "inspectionReviewReimbursements": 74452,
        "otherCapitalCashReceipts": 481,
        "grants": 5725000,
        "otherCapitalCashPayments": 517251,
        "debtService": 1473730,
        "debtDraws": 0,
        "investmentIncome": 493366,
        "investmentConversions": 1,
        "endingUnrestrictedCash": 10447425,
        "restrictedCash": 366401,
        "calculatedEndingCash": 10447425,
        "residualPublishedMinusCalculated": 0
      },
      "defaultBillType": "common1",
      "futureTariffGrowthPct": 5,
      "planVolumeGrowthPct": 0,
      "retailExposurePct": 4.485321104813042,
      "fixedSharePct": 30,
      "addonSharePct": 0,
      "industrialSharePct": 10,
      "historyOpexGrowthPct": 6.495720520892045,
      "historicalVolumeGrowthPct": 0,
      "historicalAccountGrowthPct": 0,
      "historicalDemandScope": "No complete wastewater class demand series; plan assumptions retained",
      "plan": {
        "customerReceipts": [
          22234061.0,
          19286671.978498723,
          21001974.86300746,
          25042996.861476917,
          22387940.31411803
        ],
        "otherOperatingReceipts": [
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          166126.95999699505,
          172222.921834504,
          178545.88225093592,
          185101.8412087293
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        "operatingExpense": [
          18147802.0,
          16938738.003572516,
          17516298.370256934,
          18113661.282107513,
          18731510.753167268
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        "publishedOperatingExpense": [
          18757650,
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          18722362,
          19360974
        ],
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          1733495,
          1733495,
          1733495,
          1733495,
          1733495
        ],
        "otherCapitalPayments": [
          517251,
          517251,
          517251,
          517251,
          517251
        ],
        "investmentIncome": [
          493366,
          493366,
          493366,
          493366,
          493366
        ],
        "investmentConversions": [
          1,
          0,
          0,
          0,
          0
        ],
        "leasePayments": [
          0,
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          0,
          0,
          0
        ],
        "debtService": [
          1473730,
          3042626,
          3929760,
          3926601,
          3605800
        ],
        "borrowing": [
          0,
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          0,
          0
        ],
        "grants": [
          5725000,
          4275000,
          0,
          0,
          0
        ],
        "capex": [
          10116250,
          23231250,
          16356250,
          3431250,
          2026250
        ],
        "publishedCashCapex": [
          10116250,
          23231250,
          16356250,
          3431250,
          2026250
        ],
        "publishedEndingCash": [
          11020585,
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          8217901,
          9077866,
          8378097
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        "publishedCoverage": [
          3.02,
          1.21,
          1.22,
          2.09,
          1.37
        ]
      },
      "assumptions": [
        "2027 uses the detailed approved budget cash ledger. Rates remain proposed at the evidence cutoff.",
        "2028\u20132031 customer receipts preserve the published CIP profile relative to the 2027 budget; that profile includes more than household tariff growth.",
        "Future operating cash expense uses published CIP growth, blended 75% plan / 25% historical 2020\u20132025 accrual-cost CAGR in the central case. The blend is judgment, not statistical calibration.",
        "Other capital payments, capital receipts and investment income are held at 2027 nominal amounts unless a scenario changes them.",
        "Future base debt service is the published schedule, not a reconstructed amortization ledger. Remaining baseline principal after 2031 is not estimated.",
        "The 2027 budget has no new borrowing, whereas the older CIP had $2.175m. Future published debt service is retained as a conservative schedule sensitivity.",
        "Common-rate retail exposure is proxied by the 2025 common-rate accounting share (4.49%). Residual receipts are not all verified wholesale; separate contract/other controls apply.",
        "The industrial share within exposed usage is a 10% sensitivity assumption; public class-level sewer billing determinants are incomplete."
      ]
    },
    "city": {
      "id": "city",
      "name": "City Division",
      "service": "Water + sewer",
      "budget": {
        "sourcePdfPage": 16,
        "status": "approved_2027_budget_cash_schedule",
        "openingUnrestrictedCash": 59300576,
        "customerCashReceipts": 69839693,
        "otherOperatingCashReceipts": 811234,
        "operatingSupplierPayments": 9090678,
        "operatingEmployeePayments": 18705780,
        "cashOperatingExpense": 27796458,
        "cityLeasePayments": 1442981,
        "capitalAcquisitionPayments": 50697500,
        "tappingCapitalFees": 5130814,
        "meterSales": 26915,
        "inspectionReviewReimbursements": 1677201,
        "otherCapitalCashReceipts": 39784,
        "grants": 10966220,
        "otherCapitalCashPayments": 6126740,
        "debtService": 19170291,
        "debtDraws": 8173780,
        "investmentIncome": 3214772,
        "investmentConversions": 0,
        "endingUnrestrictedCash": 53947019,
        "restrictedCash": 83823303,
        "calculatedEndingCash": 53947019,
        "residualPublishedMinusCalculated": 0
      },
      "defaultBillType": "standard",
      "futureTariffGrowthPct": 5.8,
      "planVolumeGrowthPct": 0,
      "retailExposurePct": 70,
      "fixedSharePct": 40,
      "addonSharePct": 10,
      "industrialSharePct": 3.3333968412,
      "historyOpexGrowthPct": 6.970926891701024,
      "historicalVolumeGrowthPct": -0.393948283396,
      "historicalAccountGrowthPct": 0.505507937425,
      "historicalDemandScope": "City water history used as a disclosed combined-division demand proxy",
      "plan": {
        "customerReceipts": [
          69839693.0,
          76211898.84412968,
          81607853.75866981,
          87055808.37514637,
          91829708.3600206
        ],
        "otherOperatingReceipts": [
          811234,
          811234,
          811234,
          811234,
          811234
        ],
        "operatingExpense": [
          27796458.0,
          28821291.276957396,
          29884246.65558731,
          30986752.333331164,
          32130294.57205095
        ],
        "publishedOperatingExpense": [
          29680489,
          30774785,
          31909787,
          33087020,
          34308071
        ],
        "capitalReceipts": [
          6874714,
          6874714,
          6874714,
          6874714,
          6874714
        ],
        "otherCapitalPayments": [
          926740,
          926740,
          926740,
          926740,
          926740
        ],
        "investmentIncome": [
          3214772,
          3214772,
          3214772,
          3214772,
          3214772
        ],
        "investmentConversions": [
          0,
          0,
          0,
          0,
          0
        ],
        "leasePayments": [
          1442981,
          1490599,
          1539789,
          1590602,
          1643092
        ],
        "debtService": [
          19170291,
          19507390,
          21533124,
          22364828,
          23016628
        ],
        "borrowing": [
          8173780,
          5300000,
          12000000,
          3500000,
          0
        ],
        "grants": [
          10966220,
          3300000,
          3000000,
          0,
          0
        ],
        "capex": [
          55897500,
          72487500,
          53819500,
          41812500,
          38617500
        ],
        "publishedCashCapex": [
          55897500,
          72487500,
          48219500,
          41812500,
          38617500
        ],
        "publishedEndingCash": [
          49634682,
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          19120667,
          18774889,
          21079867
        ],
        "publishedCoverage": [
          2.51,
          2.68,
          2.63,
          2.72,
          2.8
        ]
      },
      "assumptions": [
        "2027 uses the detailed approved budget cash ledger. Rates remain proposed at the evidence cutoff.",
        "2028\u20132031 customer receipts preserve the published CIP profile relative to the 2027 budget; that profile includes more than household tariff growth.",
        "Future operating cash expense uses published CIP growth, blended 75% plan / 25% historical 2020\u20132025 accrual-cost CAGR in the central case. The blend is judgment, not statistical calibration.",
        "Other capital payments, capital receipts and investment income are held at 2027 nominal amounts unless a scenario changes them.",
        "Future base debt service is the published schedule, not a reconstructed amortization ledger. Remaining baseline principal after 2031 is not estimated.",
        "2027 City capital groups move $5.2m from other capital payments into the headline capital schedule, preserving the exact cash total. Project-level mapping is inferred.",
        "Central City 2029 capital is $53.8195m from detailed project tables plus administration. The published condensed cash table is $5.6m lower.",
        "70% retail exposure and its 40% fixed / 50% core usage / 10% add-on split are explicit planning assumptions; the ACFR does not fully map the categories."
      ]
    }
  },
  "sources": [
    {
      "id": "lca-finances",
      "title": "LCA Finances",
      "url": "https://www.lcawaterworks.org/lca-finances/",
      "locator": "2027 Budget Review & Approval Process; fund descriptions; capital plan status",
      "status": "Official status page",
      "retrieved": "2026-11-07"
    },
    {
      "id": "lca-final-budget",
      "title": "2027 Budget \u2014 Final Review & Approval",
      "url": "https://www.lcawaterworks.org/wp-content/uploads/2026/10/LCA-2027-Budget-Final-Review-Approval-102626.pdf",
      "locator": "PDF p. 8 summary; pp. 12\u201315 residential bill examples; p. 20 rate adoption timeline",
      "status": "October 26 presentation for approved budget; rates proposed",
      "sha256": "cfd46ed27e098170f35b01b65467a3268c5682b386126a3a597267510036d848",
      "retrieved": "2026-11-07"
    },
    {
      "id": "lca-oct26-packet",
      "title": "October 26, 2026 board packet",
      "url": "https://www.lcawaterworks.org/wp-content/uploads/2026/10/2026October26-BoardAgendaLCA.pdf",
      "locator": "PDF pp. 4\u20135 rate-study discussion; p. 13 summary; p. 16 cash flows; p. 18 cash buckets; pp. 32\u201333 Suburban Water CIP",
      "status": "Published board packet; includes forecast, budget, and earlier meeting minutes",
      "retrieved": "2026-11-07"
    },
    {
      "id": "lca-suburban-cip",
      "title": "2027\u20132031 Suburban Division Capital Plan",
      "url": "https://www.lcawaterworks.org/wp-content/uploads/2026/10/2027-2031-Capital-Plan-Suburban-Division.pdf",
      "locator": "Printed pp. 3\u20134 / PDF pp. 6\u20137; direct projects and condensed cash flow",
      "status": "Adopted conceptual capital plan; project and financing approvals separate",
      "sha256": "c12ea62e30c610e977d5b8dd2fe3230b2a2e711ff86b096de5ea5cdb8ebbcdaf",
      "retrieved": "2026-11-07"
    },
    {
      "id": "lca-2027-rates",
      "title": "2027 customer rate information",
      "url": "https://www.lcawaterworks.org/2027-rates/",
      "locator": "Residential examples, system exclusions, public comment period",
      "status": "Proposals at the cutoff; no later adoption assumed",
      "retrieved": "2026-11-07"
    },
    {
      "id": "lca-2026-water-rates",
      "title": "2026 water rates",
      "url": "https://www.lcawaterworks.org/customer-service/rates/water-rates/",
      "locator": "Suburban common fixed and volume charges; Welshtown exception",
      "status": "2026 published rate schedule summary",
      "retrieved": "2026-11-07"
    },
    {
      "id": "lca-acfr-2025",
      "title": "2025 Annual Comprehensive Financial Report",
      "url": "https://www.lcawaterworks.org/wp-content/uploads/2026/10/LCA-ACFR-2025.pdf",
      "locator": "Printed p. 127 / PDF p. 145: Water Sales and Customer Growth, 2016\u20132025; statistical operating section",
      "status": "Historical operating statistics, not a future forecast; audit opinion should not be extended to all statistical tables",
      "sha256": "e1e23cf767499a1924608cf7b0e523fcebaf0d9204c078f94962451ccfa7c67d",
      "retrieved": "2026-11-07"
    },
    {
      "id": "water2026",
      "title": "water2026",
      "url": "https://www.lcawaterworks.org/wp-content/uploads/2025/11/LCA-2026-Water-Rate-Schedule.pdf",
      "locator": "PDF pp.1\u20132 Suburban; pp.6\u20138 City",
      "status": "adopted effective2026-01-01; schedule updated2026-09-01"
    },
    {
      "id": "sewer2026",
      "title": "sewer2026",
      "url": "https://www.lcawaterworks.org/wp-content/uploads/2025/11/LCA-2026-Wastewater-Rate-Schedule.pdf",
      "locator": "PDF pp.1\u20132 retail; p.4 strength; p.6 interceptors; pp.7\u20138 City",
      "status": "adopted effective2026-01-01; schedule updated2026-09-01"
    },
    {
      "id": "suburban2027",
      "title": "suburban2027",
      "url": "https://www.lcawaterworks.org/wp-content/uploads/2026/10/Suburban-Rate-Details.pdf",
      "locator": "PDF pp.1\u20132 image tables visually inspected",
      "status": "PROPOSED at2026-11-07 cutoff"
    },
    {
      "id": "city2027",
      "title": "city2027",
      "url": "https://www.lcawaterworks.org/wp-content/uploads/2026/10/City-Rate-Details.pdf",
      "locator": "PDF pp.1\u20134",
      "status": "PROPOSED at2026-11-07 cutoff"
    },
    {
      "id": "lease2013",
      "title": "lease2013",
      "url": "https://www.lcawaterworks.org/wp-content/uploads/Allentown-Water-and-Sewer-Concession.-Lease-Agreement-May-1-2013.pdf",
      "locator": "PDF p.11 annualchange;p.21 CPI;p.26 margin;p.28 permittedadjustment;p.83\u201384 \u00a77.1",
      "status": "Original agreement; not standalone assurance of no later amendments"
    },
    {
      "id": "lease2020",
      "title": "lease2020",
      "url": "https://allentownpa.legistar.com/View.ashx?GUID=947959AF-3F70-4D50-992E-34ADED223689&ID=8716538&M=F",
      "locator": "Final CLEAN EXECUTION COPY8.10.20; PDF pp.2\u20133 CCRC;pp.10\u201311 schedule3;pp.12\u201313 rate relief;pp.17\u201318 conditions/signatures",
      "status": "Councilapproved R85Aug12 2020; copy has blank execution/signature dates"
    },
    {
      "id": "ccrc2020",
      "title": "ccrc2020",
      "url": "https://allentownpa.legistar.com/View.ashx?GUID=5D3C9E03-C2CA-4F28-8DBE-9F32DE5CD650&ID=8682769&M=F",
      "locator": "PDF pp.2\u20133 terms;pp.5\u20136 effectiveness",
      "status": "Approvedpacketform; blank dates; do not label signedcopy"
    },
    {
      "id": "resolution2020",
      "title": "resolution2020",
      "url": "https://allentownpa.legistar.com/LegislationDetail.aspx?GUID=0252BB7A-E462-4BDB-9350-02C85E2EAD8E&ID=4590278&Options=&Search=",
      "locator": "R85 file15-3680 enactment30026Aug12 2020",
      "status": "Passed"
    },
    {
      "id": "sewerRules2026",
      "title": "sewerRules2026",
      "url": "https://www.lcawaterworks.org/wp-content/uploads/2026/09/LCA-SewerRulesRegs.pdf",
      "locator": "printedp6/PDF8 domesticstrength;printedp12/PDF14 billing",
      "status": "28September2026 edition"
    },
    {
      "id": "statute",
      "title": "statute",
      "url": "https://www.legis.state.pa.us/WU01/LI/LI/CT/HTM/53/00.056.007.000..HTM",
      "locator": "53PaCS5607(d)(9)",
      "status": "current statutory framework"
    },
    {
      "id": "puc",
      "title": "puc",
      "url": "https://www.puc.beta.pa.gov/water-wastewater/",
      "locator": "NotRegulatedbyPUC",
      "status": "official jurisdiction explanation"
    },
    {
      "id": "cityCompliance2024",
      "title": "cityCompliance2024",
      "url": "https://www.allentownpa.gov/Portals/0/files/Departments/Compliance/2024%20Annual%20Report%20Final%20Draft%20.pdf",
      "locator": "printedp2 2020settlement;printedpp26\u201327 CCRC/AO",
      "status": "CityOfficeofCompliance report publishedAug30 2025"
    },
    {
      "id": "city-cip",
      "title": "2027\u20132031 City Division capital plan",
      "url": "https://www.lcawaterworks.org/wp-content/uploads/2026/10/2027-2031-Capital-Plan-Allentown-Division.pdf",
      "status": "Adopted capital plan, October 2026"
    },
    {
      "id": "admin-cip",
      "title": "2027\u20132031 Administration capital plan",
      "url": "https://www.lcawaterworks.org/wp-content/uploads/2026/10/2027-2031-Capital-Plan-Administration.pdf",
      "status": "Adopted capital plan, October 2026"
    }
  ],
  "capitalReconciliation": {
    "units": "USD",
    "years": [
      2027,
      2028,
      2029,
      2030,
      2031
    ],
    "suburbanWaterDirect": [
      12430000,
      12030000,
      6160000,
      5605000,
      5210000
    ],
    "suburbanWastewaterDirect": [
      9360000,
      22725000,
      15975000,
      3200000,
      1820000
    ],
    "cityWaterDirect": [
      34970000,
      43605000,
      32860000,
      25560000,
      23980000
    ],
    "cityWastewaterDirect": [
      19415000,
      27870000,
      20197000,
      15790000,
      14225000
    ],
    "administration": [
      3025000,
      2025000,
      1525000,
      925000,
      825000
    ],
    "cityProjectTablePlusAllocatedAdmin": [
      55897500,
      72487500,
      53819500,
      41812500,
      38617500
    ],
    "allFundsProjectTablePlusAdmin": [
      79200000,
      108255000,
      76717000,
      51080000,
      46060000
    ],
    "fiveYearTotalProjectTablesPlusAdmin": 361312000,
    "fiveYearTotalPublishedCashTables": 355712000,
    "conflict": "City2029 project tableplusadmin is5.6mabovecondensedcash; narrative wastewater91.897m vsprojecttable97.497m. AD-S-21 2029has5.6m, but exactreasonforomissionunverified.",
    "cityWastewaterLocator": "City CIP printed51/PDF55; AD-S-21 WetWeather Phase1; Citywater printed6/PDF8; adminprinted3\u20134/PDF6\u20137"
  },
  "defaultRationale": "Best-supported central planning estimate: approved 2027 cash budget, proposed 2027 component tariffs, detailed project capital, published future revenue/funding profiles, and a 25% historical cost-trend blend. It is an independent scenario, not an adopted LCA forecast or a calibrated most-probable outcome.",
  "dataRevision": "sha256:3955c58456c7dd31767d96910b8b962dce111a7c4862f9d7d6c78fa9f3f89da3"
}