Rate studies often work with known capital and operational expenditures that are extrapolated over time to understand revenue needs in to the future. But what if a City was building a utility from scratch? How does the City accurately portray costs and ensure that its customer demands are being met? Through the LOS assessment, Blue Cypress worked closely with City staff to understand the type and amount of service to be provided by the new utilities. Taking a LOS approach built a true understanding of system needs and the foundation of an asset management program.