keep strictly to format in original source... all manipulations and computation comment in code
add all data in a table (it might be useful later)
assumptions
rev_source based on where the bulk of revenue is generated. For example, user_rates is applicable if if >50% of operating expense is recovered from user tariffs. If it's less than 100%, or if user rates don't pay back infrastructure financing, then cost_rec (full cost recovery) is marked as FALSE.