Final Order Entered: 1. Except where they contradict or conflict with the findings contained in this Order, the findings contained in the Staff Report are adopted and incorporated by reference into this Order as if fully set out herein. 2. The general service rates proposed by Pendleton District are denied. 3. The rates set forth in the Appendix to this Order are approved for services rendered by Pendleton District on and after the date of this Order. 4. Within 20 days of the date of entry of this Order, Pendleton District shall file with this Commission, using the Commission's electronic Tariff Filing System, new tariff sheets setting forth the rates and charges approved herein and their effective date, and stating that the rates and charges were authorized by this Order. 5. Pendleton District shall use the mid-point of the depreciable lives of the National Association of Regulatory Utility Commissioners ranges, as proposed in the Application and agreed upon by Staff, to depreciate water plant assets for accounting purposes in all future reporting periods. No adjustment to accumulated depreciation or
retained earnings should be made to account for this change in the accounting estimate. 6. This case is closed and removed from the Commission's docket.