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49 <br />2021 Amended and Restated WSA 17162043.1 <br />2. Allocation: Customer Services expenses will be allocated among the <br />Water Enterprise, the Wastewater Enterprise, and Hetch Hetchy Enterprise in proportion to the <br />time spent by employees in Customer Services for each operating department/enterprise. The <br />Water Enterprise’s share of Customer Services expense will be allocated 98 percent to the <br />Retail Customers and two percent to the Wholesale Customers, as illustrated on Attachment N- <br />2, Schedule 1. <br />5.06. Water Enterprise Administrative and General Expenses <br /> Administrative and General expenses consist of the Water Enterprise’s share of the cost <br />of general government distributed through the full-cost Countywide Cost Allocation Plan, the <br />services of SFPUC support bureaus, Water Enterprise administrative and general expenses that <br />cannot be directly assigned to a specific operating and maintenance category, and the cost of <br />the Compliance Audit. These four subcategories, and the method by which costs in each are to <br />be calculated and allocated, are as follows: <br />A.Countywide Cost Allocation Plan <br />1.Description: This subcategory consists of the Water Enterprise’s share of <br />the costs of San Francisco general government and other City central service departments <br />which are not directly billed to the Water Enterprise or other operating departments. All San <br />Francisco operating departments are assigned a prorated share of these costs through the full- <br />cost Countywide Cost Allocation Plan (COWCAP) prepared annually by the San Francisco <br />Controller. <br />2.Allocation: The Water Enterprise’s assigned share of central government <br />costs as shown in the annual full-cost COWCAP prepared by the San Francisco Controller, will <br />be allocated between Retail Customers and Wholesale Customers on the basis of the <br />composite percentage of the allocated expenses in the five categories of operation and <br />maintenance expense described in Section 5.05. The composite wholesale percentage shown <br />on Attachment N-2, Schedule 1 is 42.07 percent, derived by dividing the wholesale share of <br />Operation and Maintenance expenses ($46,573,883) by total Operation and Maintenance <br />expenses ($110,700,133). <br />B.Services of SFPUC Bureaus <br />1.Description: This subcategory consists of the support services provided <br />to the Water Enterprise by the SFPUC Bureaus, which presently consist of the General