All Capacity Fees must follow Government Code section 66000, commonly known as the “Mitigation Fee Act.” The fee is determined in the 2016 Water Capacity Fee Report (Capacity Study) by dividing the total net assets of the Authority’s system by the quantity of equivalent dwelling units (EDUs). The Capacity Study lists the value of total assets, minus debt service, as $335,980,000. This number is divided by 58,148, the number of EDUs in Sweetwater Authority, for a value of $5,778 per EDU.