As one of the Circuit Riders for New York Rural Water Association, of late I have been asked by several systems for assistance in finding out ways to calculate what a reasonable water rate for their system would be. My suggestion to all small systems that we serve is to try the EPA’s worksheet that can be found at:http://www.epa.gov/ogwdw/smallsystems/pdfs/guide_smallsystems_final_ratesetting_guide.pdf . It is very user friendly and the easiest rate guide I have ever been able to find.  If you have questions, give me a call at 518-828-3155 ext 16.  Leave a detail message and I will get back to you.  Best of luck, Rich Winters Circuit Rider I