Skip to main content

This page has been translated using TexTra by NICT. Please note that the translation may not be completely accurate.If you find any mistranslations, we appreciate your feedback on the "Request form for improving the automatic translation ".

Data Definition: Management Status Dashboard for Water Supply, etc.

Last Updated:

Table of Contents

General

The figures displayed on this dashboard are calculated from the "Survey on the Financial Status of Local Public Enterprises (Ministry of Internal Affairs and Communications) " and the "Results of Urgent Inspections on the Seismic Status of Water and Sewer Facilities in ."

Although the small-scale water utilities handled in this dashboard are business operators subject to the Act, please note that the "Results of Urgent Inspections of the Seismic Status of Water and Sewer Facilities in (Ministry of Land, Infrastructure, Transport and Tourism)" are figures for all small-scale water utilities, and the scope of business operators handled differs.

Some terms are defined in the Water Works Glossary (2nd Edition) published by the Japan Water Works Association.

Definitions of terms

Aqueduct

  • Facilities that lead water that has passed through intake facilities to a purification plant

Water pipe

  • Facility that delivers purified water from the treatment plant to the distribution reservoir

Water purification plant

  • Facility that treats raw water from a water source to make it fit for drinking

Intake facility

  • Facility for taking in raw water

1. Basic Information

1.1 Information on Water Supply and Others

1.1.1 Number of water supply projects

  • The figure is the sum total of businesses according to the Survey of Financial Results of Local Public Enterprises (Ministry of Internal Affairs and Communications).

1.1.2 Water Supply Population

  • The population living within the water supply area and supplied with water by the waterworks.
  • This is a reference from the current water supply population (people) in the "Survey on 01 Facilities and Business Conditions" of the Survey of Financial Status of Local Public Enterprises (Ministry of Internal Affairs and Communications).

1.1.3 Water Supply Area

  • This is a reference from the water supply area in "Survey on 30 Facilities and Business Overview (attached table)" of the Survey of Financial Results of Local Public Enterprises (Ministry of Internal Affairs and Communications).

1.1.4 Recoverable water volume

  • Volume of water for which fees were collected and volume of water for which revenue was received from other accounts, etc.
  • The above figures are based on the water yield in the "Survey on 30 Facilities and Outline of Business (attached table)" in the Survey of Financial Results of Local Public Enterprises (Ministry of Internal Affairs and Communications).

1.1.5 Pipeline Extension

  • The total of the extension of water conveyance pipes, water supply pipes, and water distribution pipes in the "Investigation on 01 Facilities and Business Outline" of the Financial Status Survey of Local Public Enterprises (Ministry of Internal Affairs and Communications)

1.1.6 water treatment plants

  • A facility that has the equipment necessary for water purification (purifying water to obtain the quality of tap water).
  • This is a reference from the number of water purification facilities in the "Survey on 01 Facilities and Business Overview" of the Financial Status Survey of Local Public Enterprises (Ministry of Internal Affairs and Communications).

1.1.7 Number of distribution reservoir facilities

  • A pond for temporary storage of purified water to ensure adequate distribution according to the demand of the water supply area.
  • This is a reference from the number of distribution reservoirs installed in the "Survey on 01 Facilities and Business Outline" of the Financial Results Survey of Local Public Enterprises (Ministry of Internal Affairs and Communications).

1.1.8 Number of Employees

  • This is a reference from the number of employees in the "Survey on 01 Facilities and Business Overview" of the Financial Results Survey of Local Public Enterprises (Ministry of Internal Affairs and Communications).

2. Financial Status

2.1 Revenues and Expenses

2.1.1 Current Account Ratio

The current account ratio used for enterprises subject to the Law is an indicator showing how much expenses such as maintenance costs and interest expenses are covered by revenues from water supply and money transferred from the general account in the fiscal year. The indicator must be equal to or greater than 100%, which indicates that the income and expenditure in a single fiscal year is in the black. If the figure is less than 100%, it indicates that the income and expenditure in a single fiscal year is in the red. Therefore, efforts must be made to improve management.

  • Operating Income / Expenses Ratio = ((Operating Revenues + Non-Operating Revenues) / (Operating Expenses + Non-Operating Expenses)) x 100
  • Calculated from the figures in the "20 Profit and Loss Statement" of the Survey of Financial Results of Local Public Enterprises (Ministry of Internal Affairs and Communications).

2.1.2 Fee Recovery Rate

This is an index that shows the extent to which the cost of water supply is covered by revenue from water supply, and it is possible to evaluate the level of fees, etc. This index shows the relationship between the unit price of supply and the cost of water supply. If the fee collection rate is less than 100%, it means that the cost of water supply is covered by income other than revenue from water supply. Entities that have a low figure and compensate for the lack of income by transfers other than those specified in the transfer standard are required to secure appropriate fee income.

  • Rate of Recovery = (Supply Unit Price / Water Supply Cost) x 100
  • Calculated based on figures from "20 Profit and Loss Statements" and "30 Survey of Facilities and Business Conditions (appended table)" in the Survey of Financial Results of Local Public Enterprises (Ministry of Internal Affairs and Communications).

2.1.3 Unit price of supply

This is an indicator of the amount of profit generated per cubic meter of water yield. (See Glossary of Water Supply Terms)

  • Unit supply price = Revenue from water supply / Total annual water yield
  • Figures calculated from "20 Profit and Loss Statements" and "30 Survey of Facilities and Business Conditions" (appended table) of the Survey of Financial Results of Local Public Enterprises (Ministry of Internal Affairs and Communications).

2.1.4 Water Supply Cost

This is an indicator of the cost per cubic meter of water yield.

  • Water Supply Cost = (Ordinary Expenses - (Contract Work Expenses + Cost of Sale of Materials and Unnecessary Goods + Incidental Operating Expenses - Reversal of Long-Term Advances Received)) / Recoverable Water Volume
  • Calculated based on figures from "20 Profit and Loss Statement," "21 Cost Composition Table," and "30 Survey of Facilities and Business Overview (Appendix)" in the Survey of Financial Results of Local Public Enterprises (Ministry of Internal Affairs and Communications).

2.1.5 Water receiving expenses

This is the cost required to receive water such as raw water and tap water supplied from other local governments.

  • Water receiving cost = (Water receiving cost / Total cost) x 100
  • It was calculated from the "21 Cost Composition Table" of the Survey of Financial Results of Local Public Enterprises (Ministry of Internal Affairs and Communications).

2.1.6 Chemical expenses

This is the cost of chemicals required for treatment of raw water (water before treatment) and sterilization of treated water.

  • Chemical Expenses = (Chemical Expenses / Total Expenses) x 100
  • It was calculated from the "21 Cost Composition Table" of the Survey of Financial Results of Local Public Enterprises (Ministry of Internal Affairs and Communications).

2.1.7 Depreciation and amortization

The amount of depreciation of fixed assets recorded as an expense for a specific fiscal year due to an accounting process or procedure that reasonably and systematically charges the depreciation of fixed assets as an expense for each fiscal year of use.

  • Depreciation Expense = (Depreciation Expense / Total Expenses) x 100
  • It was calculated from the "21 Cost Composition Table" of the Survey of Financial Results of Local Public Enterprises (Ministry of Internal Affairs and Communications).

2.1.8 Repair expenses

These are costs required for the maintenance and repair of tangible fixed assets, inventories, etc.

  • Repair Cost = (Repair Cost / Total Cost) x 100
  • It was calculated from the "21 Cost Composition Table" of the Survey of Financial Results of Local Public Enterprises (Ministry of Internal Affairs and Communications).

2.1.9 Personnel expenses

All expenses paid to Employees, etc. as consideration and remuneration for their work. (Refer to the Small Dictionary of Local Finance)

  • Labor Cost = (Labor Cost / Total Cost) x 100
  • It was calculated from the "21 Cost Composition Table" of the Survey of Financial Results of Local Public Enterprises (Ministry of Internal Affairs and Communications).

2.1.10 Interest expense

Interest expenses on corporate bonds, temporary borrowings, lease obligations, etc., and interest equivalents recorded under the amortized cost method.

  • Interest Expense = (Interest Expense / Total Expenses) * 100
  • It was calculated from the "21 Cost Composition Table" of the Survey of Financial Results of Local Public Enterprises (Ministry of Internal Affairs and Communications).

2.1.11 Power Costs

Electricity and fuel necessary for the operation of machinery and equipment, etc.

  • Power Cost = (Power Cost / Total Cost) x 100
  • It was calculated from the "21 Cost Composition Table" of the Survey of Financial Results of Local Public Enterprises (Ministry of Internal Affairs and Communications).

2.1.12 Outsourcing expenses

Expenses paid as a counter-benefit when a local government does not directly implement the affairs, projects, etc. under its authority but entrusts them to other organizations or specific persons (Refer to the Small Dictionary of Local Finance).

  • Consignment fee = (Consignment fee / Total expenses) x 100
  • It was calculated from the "21 Cost Composition Table" of the Survey of Financial Results of Local Public Enterprises (Ministry of Internal Affairs and Communications).

2.2 Assets and Liabilities

2.2.1 Current Ratio

This is an indicator of the ability to pay short-term debts. The indicator must be 100% or more, which indicates that there is cash, etc. that can be paid for the debts due within one year. In general, if the indicator is less than 100%, it means that the assets that can be cashed within one year do not cover the debts that must be paid within one year, and it is necessary to improve management to increase the ability to pay.

  • Current Ratio = (Current Assets / Current Liabilities) x 100

2.2.2 Cumulative NOL ratio

This is an indicator of the status of accumulated loss (a loss generated by operating activities that cannot be compensated by retained earnings carried forward from the previous fiscal year, etc., and is a loss accumulated over multiple fiscal years) against operating revenue. The indicator is required to be 0%, which indicates that no accumulated loss has occurred. If there is an accumulated loss, it can be said that there is a problem with the soundness of management. It is necessary to improve management to 0% while taking into account the situation over time.

  • Cumulative loss ratio = (Current year's undisposed loss / (Operating revenues - Contract construction revenues)) x 100
  • Calculated from "20 Profit and Loss Statements" and "22 Balance Sheets" of the Survey of Financial Results of Local Public Enterprises (Ministry of Internal Affairs and Communications).

2.2.3 Ratio of outstanding public enterprise bonds to revenue from water supply

This is the ratio of the outstanding amount of enterprise bonds to revenue from water supply, and is an indicator of the scale of outstanding enterprise bonds.

  • Ratio of outstanding public enterprise bonds to revenue from water supply = (total outstanding public enterprise bonds / revenue from water supply) × 100
  • Calculated from "22 Balance Sheets" of the Survey of Financial Results of Local Public Enterprises (Ministry of Internal Affairs and Communications).

2.2.4 Capital Composition Ratio

From the viewpoint of long-term financial stability, the capital structure of a project is important. The capital structure ratio is the ratio of capital, etc., to total capital (liabilities and capital). The capital structure ratio tends to be low in water supply projects because most of the facility construction costs are procured through enterprise bonds. However, it is necessary to create capital, etc., in order to stabilize project management. In addition, capital, etc., unlike liabilities, is capital that does not need to be repaid in principle, and does not incur interest expenses. Therefore, capital investment using capital, etc., will result in lower capital costs.

  • Capital composition ratio = ((capital + surplus + valuation difference + deferred revenue) / total liabilities and equity) × 100
  • Calculated from "22 Balance Sheets" of the Survey of Financial Results of Local Public Enterprises (Ministry of Internal Affairs and Communications).

3. Facility Status

3.1 Deterioration

3.1.1 Aging Rate of Pipelines

This is an index that expresses the ratio of pipelines that have exceeded their legal useful life. It indicates the degree of deterioration of pipelines. Generally, when the value is high, there are many pipelines that have exceeded their legal useful life, and it is possible to estimate the need for pipeline renewal, etc.

  • Aging rate of water pipes = (Length of water pipes that have passed statutory useful life (water supply pipes + water supply pipes + water distribution pipes) / Length of water pipes (water supply pipes + water supply pipes + water distribution pipes)) × 100
  • Calculated from the "Survey on 01 Facilities and Business Overview" of the Local Public Enterprise Settlement Situation Survey (Ministry of Internal Affairs and Communications).

3.1.2 Pipeline Renewal Rate

This is an index that shows the percentage of pipeline extensions renewed in the fiscal year concerned, and enables the pace and status of pipeline renewal to be understood.

  • Pipeline renewal rate = (Pipeline extension renewed in the fiscal year (water supply pipe + water supply pipe + water distribution pipe) / Pipeline extension (water supply pipe + water supply pipe + water distribution pipe)) × 100)
  • Calculated from the "Survey on 01 Facilities and Business Overview" of the Local Public Enterprise Settlement Situation Survey (Ministry of Internal Affairs and Communications).

3.1.3 Rate of depreciation of tangible fixed assets

Of tangible fixed assets, this is an indicator of how much depreciation of depreciable assets has progressed. It shows the degree of aging of assets. In general, the higher the number, the more assets are close to their statutory useful lives. This can be used to estimate the need for future facility renewal, etc.

  • Depreciation rate of tangible fixed assets = (accumulated depreciation of tangible fixed assets / book cost of depreciable assets within tangible fixed assets) x 100)
  • Calculated from "22 Balance Sheets" of the Survey of Financial Results of Local Public Enterprises (Ministry of Internal Affairs and Communications).

3.2 Earthquake-proofing

3.2.1 Earthquake-Resistant Rate of Water Intake Facilities

  • Of all subject water intake facilities, water intake facilities with earthquake-resistant measures (m3 / day) ÷ Total subject water intake facility capacity (m3 / day)
  • This is based on the results of an emergency inspection of the earthquake-resistance status of water and sewage facilities (Ministry of Land, Infrastructure, Transport and Tourism).

3.2.2 Earthquake-resistance rate of water purification plants

  • Of all target water purification facilities, water purification facilities with earthquake-resistant measures Capacity (m3 / day) ÷ Capacity of all target water purification facilities (m3 / day)
  • This is based on the results of an emergency inspection of the earthquake-resistance status of water and sewage facilities (Ministry of Land, Infrastructure, Transport and Tourism).

3.2.3 Earthquake-proof rate of distribution reservoir

  • Effective capacity of distribution reservoirs subject to earthquake-proofing measures (m3) ÷ Effective capacity of all distribution reservoirs subject to earthquake-proofing measures (m3)
  • This is based on the results of an emergency inspection of the earthquake-resistance status of water and sewage facilities (Ministry of Land, Infrastructure, Transport and Tourism).

3.2.4 Seismic Compliance Rate of Lead / Water Pipes

  • Earthquake-Proof extension of all subject water pipes (km) / extension of all subject water pipes (km)
    *The earthquake-resistance compatibility ratio is the percentage of "earthquake-resistant pipes" among the main pipelines (water conduits, water supply pipes, and water main pipes).
    * "Earthquake-resistant pipes" are earthquake-resistant pipes (pipes whose joints do not separate even in an earthquake) and pipes that are not earthquake-resistant but can be evaluated as being earthquake-resistant if the properties of the ground where the pipelines are laid are taken into consideration.
  • This is based on the results of an emergency inspection of the earthquake-resistance status of water and sewage facilities (Ministry of Land, Infrastructure, Transport and Tourism).

3.3 Business Efficiency

3.3.1 Recovery

This is an index to judge whether the operation of the facility leads to profit. The closer the index is to 100%, the more the operating status of the facility is reflected in the profit. If the value is low, the amount of water supplied through water supply facilities and water supply equipment does not lead to profit. Therefore, it is necessary to identify the cause of water leakage, meter insensitivity, etc. and take measures against it.

  • Yield = (Annual total water yield / Annual total water supply) x 100
  • Calculated from the "Survey on 01 Facilities and Business Overview" of the Local Public Enterprise Settlement Situation Survey (Ministry of Internal Affairs and Communications).

3.3.2 Facility occupancy rate

The ratio of the average daily water supply to the daily water distribution capacity. This is an indicator for judging the utilization status and appropriate size of facilities.

  • Facility Utilization Rate = (Daily Average Water Supply / Daily Water Supply Capacity) x 100
  • Calculated from the "Survey on 01 Facilities and Business Overview" of the Local Public Enterprise Settlement Situation Survey (Ministry of Internal Affairs and Communications).

4. Annual trends in household water charges Page

4.1 Residential Rates

The rates shown in this Dashboard are calculated by deducting the consumption tax from the monthly residential rate of 20 cubic meters (13 mm and 20 mm diameters).

  • It was calculated based on the "Survey on 01 facilities and business overview" of the Local Public Enterprise Settlement Situation Survey (Ministry of Internal Affairs and Communications).

4.2 Change

  • The home rate for the ending year selected on the dashboard minus the home rate for the starting year.
  • Variable Amount = Residential Rate (Fiscal Year Ending) - Residential Rate (Fiscal Year Starting)
  • It was calculated based on the "Survey on 01 facilities and business overview" of the Local Public Enterprise Settlement Situation Survey (Ministry of Internal Affairs and Communications).

4.3 Rate of Change

  • Calculated from the household rates for the last and first year selected on the dashboard.
  • Fluctuation Rate = (Residential Rate (Last Fiscal Year of Establishment) - Residential Rate (First Fiscal Year of Establishment)) / Residential Rate (First Fiscal Year of Establishment)
  • Calculated from the "Survey on 01 Facilities and Business Conditions" of the Financial Status Survey of Local Public Enterprises (Ministry of Internal Affairs and Communications)

5. Comparison page of similar organizations

Group 5.1