本文说明了如何使用基本额外容量成本分配方法来计算新客户的供水系统开发费用计划。目标是从现有供水系统的新连接中更公平地回收资本成本。这种成本分配方法不适用于必须通过用户费率回收的年度收入要求，而是适用于水务公司对厂房和设备的投资，以便为每个客户类别制定系统开发费用。 包括3个参考文献、表格。

This article illustrates how the base-extra capacity cost allocation method can be used to compute a schedule of water system development charges for new customers. The goal is to achieve a more equitable recovery of capital costs from new connections that are made to an existing water system. Instead of applying this cost allocation methodology to annual revenue requirements that must be recovered through user rates, it is applied to a water utility's investment in plant and equipment in order to develop a system development charge for each customer class. Includes 3 references, tables.