_2 Capital _ Intangible Footnote Schedule_1_

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_2 Capital _ Intangible Footnote Schedule_1_ Powered By Docstoc
					   Inland Empire Util.Agency                    G/L Account Balances                                                                                                                                 Source: SAP S_ALR_87012041 Asset Balance Report
   Chino, CA           Ledger 0L                                                                            RFSSLD00 / YSUN                                                                          Sorted by: Company Code; Account Determination
                                                                                                                                                                                                                                    4/4/2012 3:38
                                                                                                                                                           SAP - FIXED ASSET
                                                                                                                                     Prior Year Asset-
                                                                                                            SAP FY0809 Beginning   Addition-WIP to FDA     FY0809 Thru June 09       FY0809                                  SAP G/L Ending Balance    SAP-G/L vs F/A
      G/L acct        Fund          Eva 1           CAFR               Short Text               IFAS              Balance                Directly            New Additions       SOLD/Adjustment     FY0809 Ending Balance         FAGLB03               Difference
                                                            Tangible Assets
         170100        10200                         1000                        Land                                  20,828.59                    -                      -                  -                20,828.59                20,828.59                       -
         170100        10800                         1000                        Land                                 182,382.96                    -                      -          (182,382.96)                   -                       -                          -
         170100        10900                         1000                        Land                              13,696,496.66                    -                      -           182,382.96          13,878,879.62           13,878,879.62                        -
        170100 ALL                                  1000                        CAFR 1000-Total Land            13,899,708.21                      -                      -                   -         13,899,708.21            13,899,708.21                      -
         170150        10200                1100     1100           Land Improvement                                  624,743.96                    -                      -                  -               624,743.96              624,743.96                        -
         170150        10300                1100     1100           Land Improvement                                  203,124.95                    -                      -                  -               203,124.95              203,124.95                        -
         170150        10500                1100     1100           Land Improvement                                    5,005.00                    -                      -                  -                 5,005.00                 5,005.00                       -
         170150        10600                1100     1100           Land Improvement                                1,593,486.19                    -                      -                  -             1,593,486.19             1,593,486.19                       -
         170150        10800                1100     1100           Land Improvement                                  334,258.22                    -                     -           (274,438.22)             59,820.00               59,820.00                        -
         170150        10900                1100     1100           Land Improvement                               10,086,043.34                    -              451,677.75          274,438.22          10,812,159.31           10,812,159.31                        -

        170150 ALL                          1100    1100           CAFR 1100-Total Land Improvement             12,846,661.66                      -             451,677.75                   -         13,298,339.41            13,298,339.41                      -

         170275        10300          1200/1440      1351                            Wells                          2,187,173.38                    -            1,204,249.11                 -             3,391,422.49             3,391,422.49                       -

         170275        10900          1200/1440      1351                            Wells                            195,093.08                    -                      -                  -               195,093.08               195,093.08                       -

        170275 ALL                  1200/1440       1351                            CAFR 1351-Total Wells         2,382,266.46                     -           1,204,249.11                   -           3,586,515.57            3,586,515.57                      -
                                                                Collection, Outfall & Trans
         170300        10500                1300     1300                              Line                         7,419,736.53                    -              206,528.79                 -             7,626,265.32             7,626,265.32                       -
                                                                Collection, Outfall & Trans
         170300        10600                1300     1300                              Line                         3,109,756.78                    -                      -                  -             3,109,756.78             3,109,756.78                       -
                                                                Collection, Outfall & Trans
         170300        10700                1300     1300                              Line                            27,298.50                    -                      -                  -                27,298.50                27,298.50                       -
                                                                Collection, Outfall & Trans
         170300        10800                1300     1300                              Line                           783,841.37                    -                      -          (783,841.37)                    -                       -                         -
                                                                Collection, Outfall & Trans
         170300        10900                1300     1300                              Line                        64,367,544.10                    -                  280.70       32,318,284.78          96,686,109.58           96,686,109.58                        -
                                                                  CAFR 1300-Total Collection, Outfall &
        170300 ALL                          1300    1300                                    Trans Line          75,708,177.28                      -             206,809.49       31,534,443.41        107,449,430.18          107,449,430.18                       -
         170300        10500                1300     1310              Interceptors, Tie-Ins                        1,813,579.91                    -                      -                  -             1,813,579.91            1,813,579.91                        -
         170300        10900                1300     1310              Interceptors, Tie-Ins                        6,502,307.94                    -                      -         5,215,694.60          11,718,002.54           11,718,002.54                        -
        170300 ALL                          1300    1310          CAFR 1310-Total Interceptors, Tie-Ins           8,315,887.85                     -                      -        5,215,694.60         13,531,582.45            13,531,582.45                      -
         170300        10200                1301     1350              Recycled Water Sys                              51,923.34                                          -                   -                51,923.34               51,923.34                        -
         170300        10500                1301     1350              Recycled Water Sys                             272,975.71                                          -                   -               272,975.71              272,975.71                        -
         170300        10600                1301     1350              Recycled Water Sys                          39,126,717.35               3,456.03          1,784,867.55                 -            40,915,040.93           40,915,040.93                        -
         170300        10900                1301     1350              Recycled Water Sys                          30,942,673.32             (47,780.70)            39,962.84          783,475.73          31,718,331.19           31,718,331.19                        -
        170300 ALL                          1301    1350           CAFR 1350-Total Recycled Water Sys           70,394,289.72           (44,324.67)            1,824,830.39          783,475.73         72,958,271.17           72,958,271.17                       -
        170300                                                         Total Pipelines                         154,418,354.85           (44,324.67)            2,031,639.88       37,533,613.74        193,939,283.80          193,939,283.80                       -
                                                          Reservoirs,
                                                          Basins,Ponds,Cholorination
         170400        10300                1440     1400 Stations                                                 30,156,856.86                    -                      -                  -            30,156,856.86           30,156,856.86                        -
                                                          Reservoirs,
                                                          Basins,Ponds,Cholorination
         170400        10800                1440     1400 Stations                                                    519,506.59                    -                      -          (519,506.59)                    -                       -                         -




D:\Docstoc\Working\pdf\
e2aecdbd-3eb0-4406-9ec3-5966c698dcd8.xlsx\ FY0809 FIXED ASSET                                                                            1                                                                                                                                  4/4/2012 3:38 AM
   Inland Empire Util.Agency                    G/L Account Balances                                                                                                                                     Source: SAP S_ALR_87012041 Asset Balance Report
   Chino, CA           Ledger 0L                                                                           RFSSLD00 / YSUN                                                                               Sorted by: Company Code; Account Determination
                                                                                                                                                                                                                                        4/4/2012 3:38
                                                                                                                                                           SAP - FIXED ASSET
                                                                                                                                    Prior Year Asset-
                                                                                                           SAP FY0809 Beginning   Addition-WIP to FDA      FY0809 Thru June 09         FY0809                                    SAP G/L Ending Balance    SAP-G/L vs F/A
      G/L acct        Fund           Eva 1          CAFR                Short Text             IFAS              Balance                Directly             New Additions         SOLD/Adjustment       FY0809 Ending Balance         FAGLB03               Difference
                                                          Reservoirs,
                                                          Basins,Ponds,Cholorination
         170400        10900                 1440    1400 Stations                                                44,099,568.22                    -               216,748.26            692,017.11            45,008,333.59           45,008,333.59                        -
                                                                           CAFR 1400-Total Reservoirs,
        170400 ALL                           1440   1400           Basins,Ponds,Cholorination Stations         74,775,931.67                      -              216,748.26            172,510.52           75,165,190.45            75,165,190.45                      -
         170400        10200           1470/1500     1450   Treatment Plants, Pump Station                           32,507.72                                            -                      -                32,507.72                32,507.72                        -
         170400        10300           1470/1500     1450   Treatment Plants, Pump Station                        4,037,446.10                                            -                      -             4,037,446.10             4,037,446.10                        -
         170400        10400           1470/1500     1450   Treatment Plants, Pump Station                        7,731,982.60                                            -                      -             7,731,982.60             7,731,982.60                        -
         170400        10500           1470/1500     1450   Treatment Plants, Pump Station                        1,500,917.07                                            -                      -             1,500,917.07             1,500,917.07                        -
         170400        10600           1470/1500     1450   Treatment Plants, Pump Station                        8,717,877.48                                            -                      -             8,717,877.48             8,717,877.48                        -
         170400        10700           1470/1500     1450   Treatment Plants, Pump Station                            1,350.08                                            -                      -                 1,350.08                 1,350.08                        -
         170400        10800           1470/1500     1450   Treatment Plants, Pump Station                       10,764,902.49                                            -           (10,764,902.49)                   -                        -                          -
         170400        10900           1470/1500     1450   Treatment Plants, Pump Station                      150,377,607.01               73,202.26           1,219,064.85          10,800,844.02         162,470,718.14           162,470,718.14                        -
                                                         CAFR 1450-Total Treatment Plants, Pump
        170400 ALL                    1470/1500     1450                                 Station              183,164,590.55            73,202.26              1,219,064.85              35,941.53         184,492,799.19          184,492,799.19                       -
         170400        10200           1470/1500     1490              Plant Office Building                       3,719,085.95                    -                      -                      -              3,719,085.95            3,719,085.95                        -
         170400        10300           1470/1500     1490              Plant Office Building                       4,707,987.81                    -                      -                      -              4,707,987.81            4,707,987.81                        -
         170400        10500           1470/1500     1490              Plant Office Building                          13,340.09                    -                      -                      -                 13,340.09               13,340.09                        -
         170400        10800           1470/1500     1490              Plant Office Building                          86,719.54                    -                      -               (86,719.54)                    -                       -                          -
         170400        10900           1470/1500     1490              Plant Office Building                      21,006,968.35                    -               284,998.48              86,719.54           21,378,686.37           21,378,686.37                        -
        170400 ALL                    1470/1500     1490          CAFR 1490-Total Plant Office Building        29,534,101.74                  -                  284,998.48                   -             29,819,100.22           29,819,100.22                       -
        170400 ALL                                               Total Plant Structures                       287,474,623.96            73,202.26              1,720,811.59            208,452.05          289,477,089.86          289,477,089.86                       -

         170500        10200                 1700    1500            Total Admin Facilities                       11,143,389.04                        -                       -                     -         11,143,389.04           11,143,389.04                            -

         170500        10300                 1700    1500            Total Admin Facilities                          247,547.52                        -                       -                     -            247,547.52               247,547.52                           -

         170500        10900                 1700    1500            Total Admin Facilities                           27,618.10                        -            86,448.79                        -            114,066.89               114,066.89                           -

        170500 ALL                           1700   1500                CAFR 1500-Total Admin Facilities        11,418,554.66                         -           86,448.79                          -      11,505,003.45            11,505,003.45                              -
         170600        10200   1800-2300             1600       Total Computer Equipment                           5,489,458.48               9,465.08             258,633.85                   -               5,757,557.41            5,757,557.41                        -
         170600        10300   1800-2300             1600       Total Computer Equipment                             451,396.31               5,995.51               3,718.57                   -                 461,110.39              461,110.39                        -
         170600        10400   1800-2300             1600       Total Computer Equipment                              11,633.24                    -                      -                     -                  11,633.24               11,633.24                        -
         170600        10500   1800-2300             1600       Total Computer Equipment                             282,597.14                    -                      -                     -                 282,597.14              282,597.14                        -
         170600        10600   1800-2300             1600       Total Computer Equipment                             176,220.76                    -             1,058,944.85                   -               1,235,165.61            1,235,165.61                        -
         170600        10800   1800-2300             1600       Total Computer Equipment                             225,619.67                    -                69,517.07                   -                 295,136.74              295,136.74                        -
         170600        10900   1800-2300             1600       Total Computer Equipment                          37,572,369.27               5,503.27           1,201,971.72             33,028.80            38,812,873.06           38,812,873.06                        -
        170600 ALL             1800-2300            1600         CAFR 1600-Total Computer Equipment            44,209,294.87            20,963.86              2,592,786.06              33,028.80          46,856,073.59            46,856,073.59                      -

         170650        10200                 3000    1601       Office Furniture & Fixtures                        2,401,034.78                    -                       -                     -              2,401,034.78             2,401,034.78                       -

         170650        10900                 3000    1601       Office Furniture & Fixtures                           30,477.80                    -                       -                     -                 30,477.80                30,477.80                       -
        170650 ALL                           3000   1601             CAFR 1601-Total Office Furniture &          2,431,512.58                     -                       -                     -             2,431,512.58            2,431,512.58                      -
         170700        10300                4070     1500              Total Autos & Trucks                                 -                      -                 1,784.34                    -                  1,784.34                 1,784.34                       -
         170700        10200   4000/4050/4070        1602              Total Autos & Trucks                        2,212,947.65                    -                      -                      -              2,212,947.65             2,212,947.65                       -
         170700        10300   4000/4050/4070        1602              Total Autos & Trucks                                 -                      -                38,339.48                    -                 38,339.48                38,339.48                       -
         170700        10800   4000/4050/4070        1602              Total Autos & Trucks                           14,977.25                                           -                      -                 14,977.25                14,977.25                       -
         170700        10900   4000/4050/4070        1602              Total Autos & Trucks                          579,838.21             124,288.97             223,489.77                    -                927,616.95               927,616.95                       -
        170700 ALL             4000/4050/4070       1602                 CAFR 1602-Total Autos & Trucks          2,807,763.11          124,288.97                263,613.59                     -             3,195,665.67            3,195,665.67                      -




D:\Docstoc\Working\pdf\
e2aecdbd-3eb0-4406-9ec3-5966c698dcd8.xlsx\ FY0809 FIXED ASSET                                                                           2                                                                                                                                       4/4/2012 3:38 AM
   Inland Empire Util.Agency                    G/L Account Balances                                                                                                                                       Source: SAP S_ALR_87012041 Asset Balance Report
   Chino, CA           Ledger 0L                                                                              RFSSLD00 / YSUN                                                                              Sorted by: Company Code; Account Determination
                                                                                                                                                                                                                                          4/4/2012 3:38
                                                                                                                                                             SAP - FIXED ASSET
                                                                                                                                       Prior Year Asset-
                                                                                                              SAP FY0809 Beginning   Addition-WIP to FDA     FY0809 Thru June 09         FY0809                                    SAP G/L Ending Balance    SAP-G/L vs F/A
      G/L acct        Fund          Eva 1           CAFR                Short Text              IFAS                Balance                Directly            New Additions         SOLD/Adjustment       FY0809 Ending Balance         FAGLB03               Difference
                                                            RP2 Solids Handling-
                                                            Collection, Outfall & Trans
         170900        10900          1300/1470      1300   Line                                                     32,317,919.14                   -                       -          (32,317,919.14)                     -                       -                         -
                                                            Solids Handling-Interceptors,
         170900        10900                1300     1310   Tie-Ins                                                   5,215,694.60                   -                       -           (5,215,694.60)                     -                       -                         -
                                                            Solids Handling-Reservoirs,
                                                            Basins, Ponds, Cholorination
         170900        10900                1440     1400   Stations                                                    172,510.52                   -                       -            (172,510.52)                      -                       -                         -
                                                            Solids Handling-Treatment
         170900        10900                1470     1450   Plants, Pump Station                                         35,941.53                   -                       -              (35,941.53)                     -                       -                         -
                                                            Solids Handling-Computer
         170900        10900                1840     1600   Equipment                                                    33,028.80                   -                       -              (33,028.80)                     -                       -                         -
        170900        10900                                 Total RP2 Solids Handling                             37,775,094.59                  -                        -          (37,775,094.59)                    -                       -                         -
                                                            TOTAL TANGIBLE ASSETS                                569,663,834.95           174,130.42             8,351,226.77                   -            578,189,192.14          578,189,192.14                       -

                                                            Intangible Assets

         175110        10200                4500     4500       Intang-Computer Software                              5,325,585.70             37,977.71             506,800.17                    -              5,870,363.58             5,870,363.58                       -

         175110        10300                4500     4500       Intang-Computer Software                                 87,072.11                                           -                     -                 87,072.11                87,072.11                       -

         175110        10900                4500     4500       Intang-Computer Software                                117,374.63                                    85,379.89                    -                202,754.52              202,754.52                        -
        175110 ALL                          4500    4500               CAFR 4500-Total Intang-Computer              5,530,032.44           37,977.71               592,180.06                     -             6,160,190.21            6,160,190.21                      -
         175210        10500                5000     5000                                                                       -                    -             1,515,331.00                    -              1,515,331.00             1,515,331.00                       -

                                                          County Sanitation Districts of
                                                             LA County's facilities and
         175210        10500                5000     5010               capacity rights                              30,898,801.24                   -                       -                     -             30,898,801.24           30,898,801.24                        -

                                                          Santa Ana Watershed Project
         175210        10500                5010     5020 Authority Capacity rights                                   5,841,965.14                   -                       -                     -              5,841,965.14             5,841,965.14                       -

                                                          Santa Ana Watershed Project
         175210        10900                5010     5020 Authority Capacity rights                                   6,625,036.99                   -                       -                     -              6,625,036.99             6,625,036.99                       -
                                                   5010/         CAFR 5010/5020 Total Intang-Capacity
        175210 ALL             5000/5010           5020                                        Rights             43,365,803.37                     -            1,515,331.00                     -           44,881,134.37              44,881,134.37                        -
                                                                 San Bernardino County Flood Control-Chino
         175310        10600                9000     9001                                     Road Barrier               48,075.86                                                                                   48,075.86                48,075.86                       -

         175310        10700                9000     9002           Metropolitan Water District Connections             198,891.13                                                                                  198,891.13              198,891.13                        -

         175310        10800                9000     9003         Corps of Engineers-Cucamonga Creek Berm                43,489.41                                                          (43,489.41)                     -                       -                         -

         175310        10900                9000     9003         Corps of Engineers-Cucamonga Creek Berm                       -                                                           43,489.41                43,489.41                43,489.41                       -
                                                 9001/
                                                 9002/             CAFR 9001/9002/9003-Total Intang-
        175310 ALL                          9000 9003                                 Contributions                   290,456.40                    -                       -                     -               290,456.40               290,456.40                     -
         175410        10500                         9600        Total Intang-Master Plan                                47,553.28                       -                       -                     -             47,553.28                47,553.28                           -
         175410        10700                         9600        Total Intang-Master Plan                                42,155.06                       -                       -                     -             42,155.06                42,155.06                           -
         175410        10900                         9600        Total Intang-Master Plan                             1,754,828.21                       -                       -                                1,754,828.21             1,754,828.21                           -



D:\Docstoc\Working\pdf\
e2aecdbd-3eb0-4406-9ec3-5966c698dcd8.xlsx\ FY0809 FIXED ASSET                                                                              3                                                                                                                                      4/4/2012 3:38 AM
   Inland Empire Util.Agency                    G/L Account Balances                                                                                                                                                 Source: SAP S_ALR_87012041 Asset Balance Report
   Chino, CA           Ledger 0L                                                                                   RFSSLD00 / YSUN                                                                                   Sorted by: Company Code; Account Determination
                                                                                                                                                                                                                                                    4/4/2012 3:38
                                                                                                                                                                    SAP - FIXED ASSET
                                                                                                                                             Prior Year Asset-
                                                                                                                   SAP FY0809 Beginning    Addition-WIP to FDA     FY0809 Thru June 09          FY0809                                       SAP G/L Ending Balance    SAP-G/L vs F/A
      G/L acct        Fund           Eva 1          CAFR                Short Text                    IFAS               Balance                 Directly            New Additions          SOLD/Adjustment          FY0809 Ending Balance         FAGLB03               Difference
        175410 ALL                                  9600     CAFR 9600-Total Intang-Master Plan                         1,844,536.55                     -                       -                               -       1,844,536.55            1,844,536.55                           -
                                                       TOTAL INTANGIBLE ASSETS                                         51,030,828.76              37,977.71            2,107,511.06                          -          53,176,317.53           53,176,317.53                       -
                                                                  TOTAL ASSETS       USD                              620,694,663.71             212,108.13           10,458,737.83                          -         631,365,509.67          631,365,509.67                       -
                                                                                                                                        WIP Complete FY08/09             15,731,606.45                                      631,365,509.67
                                                                                                         FY0708=          620,694,663.71                                  5,060,760.49 *                                                -                      -
                                                                                                                                     -
                                                                                                                                       * The difference between WIP Completed and New Additions for FY 08/09 are the O&M and Reimburse
                                                                                                                                           Projects which have wrong setting as capital project and automatically settled in to WIP. We retired
                                                                                                                                          them when the fiscal year end, and put them back to Expenses.

                                                                                                                                                                   PREPARED BY:           Y. Sun

                                                                                                                                                                   DATE:                  11/17/2009

                                                                                                                                                                   APPROVED BY:

   SUMMARY
          170100                                      1000 Land                                                            13,899,708.21                    -                        -                           -          13,899,708.21            13,899,708.21                      -
                                                                                                                           13,899,708.21                    -                        -                           -          13,899,708.21            13,899,708.21                      -
                                                                                                                                                                                                                                                                                        -
          170150 Various                              1100 Land Improvement                                                12,846,661.66                    -                451,677.75                          -          13,298,339.41            13,298,339.41                      -
                                                                                                                           12,846,661.66                    -                451,677.75                          -          13,298,339.41            13,298,339.41                      -
                                                                                                                                                                                                                                                                                        -
          170300 Various                     1300     1300 Collection, Outfall & Trans Line                                75,708,177.28                    -                206,809.49             31,534,443.41          107,449,430.18           107,449,430.18                      -
          170900      10900             1300/1470     1300 Collection, Outfall & Trans Line           USD                  32,317,919.14                    -                       -              (32,317,919.14)                    -                        -                        -
                                                                                                                          108,026,096.42                    -                206,809.49               (783,475.73)         107,449,430.18           107,449,430.18                      -

          170300 Various                     1300     1310 Interceptors, Tie-Ins                                            8,315,887.85                    -                        -               5,215,694.60           13,531,582.45            13,531,582.45                      -
          170900      10900                  1300     1310 Interceptors, Tie-Ins                                            5,215,694.60                    -                        -              (5,215,694.60)                    -                        -                        -
                                                                                                                           13,531,582.45                    -                        -                        -             13,531,582.45            13,531,582.45                      -
                                                                                                                                                                                                                                                                                        -
                                                                                                                                                                                                                                                                                        -
                 10300/109
          170275 00                     1200/1440     1350 Wells                                                            2,382,266.46                    -              1,204,249.11                       -              3,586,515.57             3,586,515.57                      -
          170300 Various                     1301     1350 Recycled Water Sys                   1715/1716/1717             70,394,289.72             (44,324.67)           1,824,830.39                783,475.73           72,958,271.17            72,958,271.17                      -
                                                                                                                           72,776,556.18             (44,324.67)           3,029,079.50                783,475.73           76,544,786.74            76,544,786.74                      -
                                                                                                                                                                                                                                                                                        -
          170400 Various                     1440     1400 Reservoirs, Basins, Ponds, Cholorination Stations               74,775,931.67                    -                216,748.26               172,510.52            75,165,190.45            75,165,190.45                      -
          170900      10900                  1440     1400 Reservoirs, Basins, Ponds, Cholorination Stations                  172,510.52                    -                       -                (172,510.52)                     -                        -                        -
                                                                                                                           74,948,442.19                    -                216,748.26                      -              75,165,190.45            75,165,190.45                      -
                                                                                                                                                                                                                                                                                        -
          170400 Various                1470/1500     1490 Plant Office Building                 1740                      29,534,101.74                    -                284,998.48                       -             29,819,100.22            29,819,100.22                      -
          170400 Various                1470/1500     1450 Treatment Plants, Pump Stnt 1740/1742/1744/1745/1748           183,164,590.55              73,202.26            1,219,064.85                 35,941.53          184,492,799.19           184,492,799.19                      -
          170900      10900                  1470     1450 Treatment Plants, Pump Stnt                                         35,941.53                    -                       -                  (35,941.53)                    -                        -                        -
                                                                                                                          212,734,633.82              73,202.26            1,504,063.33                     (0.00)         214,311,899.41           214,311,899.41                      -

          170500 Various                     1700     1500 Admin Facilities                      GG1740,1741               11,418,554.66                    -                 86,448.79                          -          11,505,003.45            11,505,003.45                      -
                                                                                                                           11,418,554.66                    -                 86,448.79                          -          11,505,003.45            11,505,003.45                      -
                                                                                                                                                                                                                                                                                        -
                 10200/109
          170650 00                          3000     1601   Office Furn & Fix                       1720                   2,431,512.58                    -                       -                         -              2,431,512.58             2,431,512.58                      -
          170700 Various           4000/4050/4070     1602   Autos & Trucks                          1733                   2,807,763.11             124,288.97              263,613.59                       -              3,195,665.67             3,195,665.67                      -
          170600 Various                1800-2300     1600   Equipment                          1725/1730/1739             44,209,294.87              20,963.86            2,592,786.06                 33,028.80           46,856,073.59            46,856,073.59                      -
          170900      10900                  1840     1600   Equipment                                                         33,028.80                    -                       -                  (33,028.80)                    -                        -                        -



D:\Docstoc\Working\pdf\
e2aecdbd-3eb0-4406-9ec3-5966c698dcd8.xlsx\ FY0809 FIXED ASSET                                                                                    4                                                                                                                                      4/4/2012 3:38 AM
   Inland Empire Util.Agency                        G/L Account Balances                                                                                                                                           Source: SAP S_ALR_87012041 Asset Balance Report
   Chino, CA           Ledger 0L                                                                                          RFSSLD00 / YSUN                                                                          Sorted by: Company Code; Account Determination
                                                                                                                                                                                                                                                  4/4/2012 3:38
                                                                                                                                                                      SAP - FIXED ASSET
                                                                                                                                                 Prior Year Asset-
                                                                                                                          SAP FY0809 Beginning Addition-WIP to FDA    FY0809 Thru June 09        FY0809                                    SAP G/L Ending Balance    SAP-G/L vs F/A
      G/L acct        Fund             Eva 1            CAFR                Short Text                   IFAS                   Balance              Directly           New Additions        SOLD/Adjustment       FY0809 Ending Balance         FAGLB03               Difference
                                                                                                                                  49,481,599.36         145,252.83            2,856,399.65                 -               52,483,251.84            52,483,251.84                     -

                                                                 Total Tangible Assets                                           569,663,834.95          174,130.42           8,351,226.77                (0.00)         578,189,192.14           578,189,192.14                      -
                                                                                                                                           0.05


                 10200/103
          175110 00/10900                       4500      4500 Intang-Comp Software                      1725                      5,530,032.44           37,977.71            592,180.06                   -              6,160,190.21             6,160,190.21                      -
                                                                                                                                   5,530,032.44           37,977.71            592,180.06                   -              6,160,190.21             6,160,190.21                      -
                                                                                                                                                                                                                                                                                      -
                                                                                                                                                                                                                                                                                      -
          175310       10600                    9000      9001                                          WC1762
                                                                 San Bernardino County Flood Control-Chino Road Barrier               48,075.86                 -                      -                    -                 48,075.86                48,075.86                      -
          175310       10700                    9000      9002                                         WW1763
                                                                 Metropolitan Water District Connections                             198,891.13                 -                      -                    -                198,891.13               198,891.13                      -
          175310       10800                    9000      9003   Corps of Engineers-Cucamonga Creek Berm                              43,489.41                 -                      -             (43,489.41)                    -                        -                        -
          175310       10900                    9000      9003   Corps of Engineers-Cucamonga Creek Berm TO1761                             -                   -                      -              43,489.41               43,489.41                43,489.41                      -
                                                                                                                                     290,456.40                 -                      -                    -                290,456.40               290,456.40                      -
                                                                                                                                                                                                                                                                                      -
          175210     10500                      5000      5000 Intang-Capacity Rights                                                       -                   -             1,515,331.00                  -              1,515,331.00             1,515,331.00                      -
                 10500/109
          175210 00        5000/5010                      5010 Intang-Capacity Rights                                             30,898,801.24                 -                      -                    -             30,898,801.24            30,898,801.24                      -
                 10500/109
          175210 00        5000/5010                      5020 Intang-Capacity Rights                                             12,467,002.13                 -                      -                    -             12,467,002.13            12,467,002.13                      -
                                                                                                                                  43,365,803.37                 -             1,515,331.00                  -             44,881,134.37            44,881,134.37                      -

          175410 Various                                  9600 Intang-Master Plan                     1770/1771                    1,844,536.55                 -                      -                    -              1,844,536.55             1,844,536.55                      -
                                                                                                                                   1,844,536.55                 -                      -                    -              1,844,536.55             1,844,536.55                      -

                                                                 Total Intangible Assets                                          51,030,828.76           37,977.71          2,107,511.06                   -             53,176,317.53            53,176,317.53                      -
                                                                 Total All Assets                                                620,694,663.71          212,108.13         10,458,737.83                 (0.00)         631,365,509.67           631,365,509.67                      -

                               G/L#170900 has been allocated to various account                                                             -                   -                      -                  (0.00)                    -                        -                        -




D:\Docstoc\Working\pdf\
e2aecdbd-3eb0-4406-9ec3-5966c698dcd8.xlsx\ FY0809 FIXED ASSET                                                                                        5                                                                                                                                4/4/2012 3:38 AM
 Inland Empire Util.Agency                        G/L Account Balances                                                                                                  Source: SAP S_ALR_87012041 Asset Balance Report
 Chino, CA           Ledger 0L                                                  RFSSLD00/SSUN                                                                           Sorted by: Company Code; Account Determination
                                                                                                                                 ACCUMULATED DEPRECIATION ANALYSIS - IFAS/SAP
                                                                                                                                              SAP - Fixed Asset
                                                                                                            2                     3                      4                        5                         6                          8                     9
                                                                                                   SAP FY0809 Beginning    FY0809 Old Asset       FY0809 New Asset             FY0809                                        SAP G/L Ending Balance   SAP-G/L vs F/A
  G/L Depr acct     Fund         Eva 1    CAFR            Short Text                IFAS                 Balance             Depreciation           Depreciation           SOLD/Adjustment        FY0809 Ending Balance            FAGLB03              Difference
                                               Tangible Assets
       170100                             1000 Land                                1750                             -                     -                     -                         -                          -                         -                   -
        174150       10200         1100    1100        Land Improvement                                     (279,171.69)          (33,761.97)                    -                        -                 (312,933.66)               (312,933.66)                    -
        174150       10300         1100    1100        Land Improvement                                       (6,093.75)           (4,062.50)                    -                        -                  (10,156.25)                (10,156.25)                    -
        174150       10500         1100    1100        Land Improvement                                       (2,452.67)             (268.67)                    -                        -                   (2,721.34)                 (2,721.34)                    -
        174150       10600         1100    1100        Land Improvement                                      (55,888.17)          (33,490.20)                    -                        -                  (89,378.37)                (89,378.37)                    -
        174150       10800         1100    1100        Land Improvement                                     (137,061.10)           (9,724.73)                    -                 140,803.83                 (5,982.00)                 (5,982.00)                    -
        174150       10900         1100    1100        Land Improvement                                   (4,060,645.06)         (559,519.39)             (15,055.91)             (140,803.83)            (4,776,024.19)             (4,776,024.19)                    -
       174150 ALL                 1100    1100 Total Land Improvement                                   (4,541,312.44)         (640,827.46)             (15,055.91)                       -             (5,197,195.81)             (5,197,195.81)                  -
        174275       10300 1200/1440       1351                                 Total Wells Depr             (65,615.21)          (43,743.47)             (12,042.49)                      -                (121,401.17)               (121,401.17)                    -
        174275       10900     1200        1351                                 Total Wells Depr            (105,892.11)           (7,843.86)                    -                         -                (113,735.97)               (113,735.97)                    -
       174275 ALL                         1351                                Total Wells Depr            (171,507.32)          (51,587.33)             (12,042.49)                       -               (235,137.14)               (235,137.14)                  -
                                                      Collection, Outfall &
        174300       10500         1300    1300                 Trans Line                                (4,662,741.71)         (171,330.20)              (6,884.29)                      -              (4,840,956.20)             (4,840,956.20)                    -
                                                      Collection, Outfall &
        174300       10600         1300    1300                 Trans Line                                  (518,292.80)         (207,317.12)                    -                         -                (725,609.92)               (725,609.92)                    -
                                                      Collection, Outfall &
        174300       10700         1300    1300                 Trans Line                                    (3,548.81)             (545.97)                    -                         -                    (4,094.78)               (4,094.78)                    -
                                                      Collection, Outfall &
        174300       10800         1300    1300                 Trans Line                                      (230.35)                 (6.09)                  -                     236.44                         -                         -                      -
                                                      Collection, Outfall &
        174300       10900         1300    1300                 Trans Line                               (19,198,981.80)       (3,152,546.97)                 (28.07)          (18,232,049.88)           (40,583,606.72)            (40,583,606.72)                    -
                                                  Total Collection,
       174300 ALL                 1300    1300 Outfall & Trans Line                                   (24,383,795.47)        (3,531,746.35)               (6,912.36)         (18,231,813.44)          (46,154,267.62)            (46,154,267.62)                   -
        174300       10500         1300    1310       Interceptors, Tie-Ins                               (1,059,199.54)          (47,422.78)                    -                        -               (1,106,622.32)             (1,106,622.32)                    -
        174300       10800         1300    1310       Interceptors, Tie-Ins                                 (557,192.06)          (13,139.01)                    -                 570,331.07                       -                          -                       -
        174300       10900         1300    1310       Interceptors, Tie-Ins                               (1,465,060.29)         (221,968.51)                    -              (2,969,423.88)            (4,656,452.68)             (4,656,452.68)                    -
                                                    Total Interceptors,
       174300 ALL                 1300    1310                  Tie-Ins                                 (3,081,451.89)         (282,530.30)                     -             (2,399,092.81)            (5,763,075.00)             (5,763,075.00)                  -
        174300       10200         1301    1350        Recycled Water Sys                                    (29,423.23)           (3,461.57)                    -                         -                 (32,884.80)                (32,884.80)                    -
        174300       10500         1301    1350        Recycled Water Sys                                    (78,413.08)           (5,608.17)                    -                         -                 (84,021.25)                (84,021.25)                    -
        174300       10600         1301    1350        Recycled Water Sys                                 (1,978,278.29)         (832,968.03)             (18,011.86)                      -              (2,829,258.18)             (2,829,258.18)                    -
        174300       10900         1301    1350        Recycled Water Sys                                   (359,667.91)         (707,325.22)                (396.82)                      -              (1,067,389.95)             (1,067,389.95)                    -
                                                         Total Recycled
       174300                     1301    1350               Water Sys                                 (2,445,782.51)        (1,549,362.99)             (18,408.68)                     -              (4,013,554.18)             (4,013,554.18)                   -
       174300                                     Total Pipelines Depr                                (29,911,029.87)        (5,363,639.64)             (25,321.04)          (20,630,906.25)          (55,930,896.80)            (55,930,896.80)                   -
                                                       Reservoirs, Basins, Ponds, Cholorination
        174400       10300                 1400                                        Stations             (665,150.92)         (599,961.75)                    -                         -              (1,265,112.67)             (1,265,112.67)                    -
                                                       Reservoirs, Basins, Ponds, Cholorination
        174400       10800                 1400                                        Stations             (403,777.87)          (31,679.40)                    -                 435,457.27                         -                         -                      -
                                                       Reservoirs, Basins, Ponds, Cholorination
        174400       10900                 1400                                        Stations           (9,218,643.51)       (1,105,814.25)              (2,205.10)             (573,465.67)           (10,900,128.53)            (10,900,128.53)                    -
                                                           Total Reservoirs, Basins, Ponds,
       174400 ALL                         1400                      Cholorination Stations            (10,287,572.30)        (1,737,455.40)               (2,205.10)            (138,008.40)          (12,165,241.20)            (12,165,241.20)                   -
        174400       10200                 1450                    Treatment Plants, Pump Stnt               (26,992.47)           (2,239.01)                    -                         -                 (29,231.48)                (29,231.48)                    -
        174400       10300                 1450                    Treatment Plants, Pump Stnt              (180,461.60)          (79,525.45)                    -                         -                (259,987.05)               (259,987.05)                    -
        174400       10400                 1450                    Treatment Plants, Pump Stnt            (1,159,797.38)         (257,732.77)                    -                         -              (1,417,530.15)             (1,417,530.15)                    -


D:\Docstoc\Working\pdf\
e2aecdbd-3eb0-4406-9ec3-5966c698dcd8.xlsx\ FY0809 DEPR                                                                               6                                                                                                                  4/4/2012 3:38 AM
 Inland Empire Util.Agency                        G/L Account Balances                                                                                                  Source: SAP S_ALR_87012041 Asset Balance Report
 Chino, CA           Ledger 0L                                                   RFSSLD00/SSUN                                                                          Sorted by: Company Code; Account Determination
                                                                                                                                   ACCUMULATED DEPRECIATION ANALYSIS - IFAS/SAP
                                                                                                                                                SAP - Fixed Asset
                                                                                                              2                     3                    4                        5                         6                          8                     9
                                                                                                     SAP FY0809 Beginning    FY0809 Old Asset     FY0809 New Asset             FY0809                                        SAP G/L Ending Balance   SAP-G/L vs F/A
  G/L Depr acct     Fund         Eva 1    CAFR            Short Text                 IFAS                  Balance             Depreciation         Depreciation           SOLD/Adjustment        FY0809 Ending Balance            FAGLB03              Difference

        174400       10500                 1450                    Treatment Plants, Pump Stnt                (645,166.44)          (68,376.03)                  -                         -                (713,542.47)               (713,542.47)                    -
        174400       10600                 1450                    Treatment Plants, Pump Stnt                (399,576.43)         (174,357.55)                  -                         -                (573,933.98)               (573,933.98)                    -
        174400       10700                 1450                    Treatment Plants, Pump Stnt                  (1,350.08)                  -                    -                         -                    (1,350.08)               (1,350.08)                    -
        174400       10800                 1450                    Treatment Plants, Pump Stnt              (8,620,265.87)         (324,468.36)                  -               8,944,734.23                         -                         -                      -
        174400       10900                 1450                    Treatment Plants, Pump Stnt             (59,085,457.80)       (5,488,877.27)           (14,516.58)           (8,962,718.07)           (73,551,569.72)            (73,551,569.72)                    -


       174400 ALL                         1450         Total Treatment Plants, Pump Stnt                (70,119,068.07)        (6,395,576.44)           (14,516.58)               (17,983.84)         (76,547,144.93)            (76,547,144.93)                   -
        174400       10200                 1490                              Plant Office Building          (2,495,424.28)         (211,367.58)                  -                         -              (2,706,791.86)             (2,706,791.86)                    -
        174400       10300                 1490                              Plant Office Building            (206,248.98)          (94,538.27)                  -                         -                (300,787.25)               (300,787.25)                    -
        174400       10500                 1490                              Plant Office Building             (10,908.46)             (972.65)                  -                         -                 (11,881.11)                (11,881.11)                    -
        174400       10800                 1490                              Plant Office Building             (39,023.77)           (1,445.32)                  -                  40,469.09                       -                          -                       -
        174400       10900                 1490                              Plant Office Building          (3,143,701.86)         (549,267.54)            (3,507.12)              (40,469.09)            (3,736,945.61)             (3,736,945.61)                    -
       174400 ALL                         1490                   Total Plant Office Building              (5,895,307.35)         (857,591.36)             (3,507.12)                      -             (6,756,405.83)             (6,756,405.83)                  -
       174400 ALL                                               Total Plant Structures Depr             (86,301,947.72)        (8,990,623.20)           (20,228.80)             (155,992.24)          (95,468,791.96)            (95,468,791.96)                   -
        174500       10200         1700    1500                                  Admin Facilities             (808,104.66)         (228,854.25)                  -                         -              (1,036,958.91)             (1,036,958.91)                    -
        174500       10300         1700    1500                                  Admin Facilities              (74,264.25)          (49,509.51)                  -                         -                (123,773.76)               (123,773.76)                    -
        174500       10900         1700    1500                                  Admin Facilities               (3,096.57)           (1,201.17)              (864.49)                      -                  (5,162.23)                 (5,162.23)                    -
       174500 ALL                 1700    1500                           Total Admin Facilities             (885,465.48)         (279,564.93)               (864.49)                      -             (1,165,894.90)             (1,165,894.90)                  -

        174600       102001800-2300        1600                             Computer Equipment              (3,650,803.76)         (757,373.11)           (26,001.02)                      -              (4,434,177.89)             (4,434,177.89)                    -

        174600       103001800-2300        1600                             Computer Equipment                 (65,251.25)          (50,013.81)              (371.86)                      -                (115,636.92)               (115,636.92)                    -

        174600       104001800-2300        1600                             Computer Equipment                  (1,163.33)           (1,322.41)                  -                         -                    (2,485.74)               (2,485.74)                    -

        174600       105001800-2300        1600                             Computer Equipment                (162,883.20)          (19,790.84)                  -                         -                (182,674.04)               (182,674.04)                    -

        174600       106001800-2300        1600                             Computer Equipment                 (43,647.19)          (17,531.31)          (141,633.04)                      -                (202,811.54)               (202,811.54)                    -

        174600       108001800-2300        1600                             Computer Equipment              (1,148,328.16)          (33,613.76)            (2,317.24)            1,148,328.16                (35,931.00)                (35,931.00)                    -

        174600       109001800-2300        1600                             Computer Equipment             (17,417,603.82)       (3,148,041.06)          (100,866.04)           (1,161,539.69)           (21,828,050.61)            (21,828,050.61)                    -

       174600 ALL          1800-2300      1600                  Total Computer Equipment                (22,489,680.71)        (4,027,686.30)          (271,189.20)               (13,211.53)         (26,801,767.74)            (26,801,767.74)                   -

        174650       10200         3000    1601                                  Office Furn & Fix            (776,283.32)         (466,418.21)                  -                         -              (1,242,701.53)             (1,242,701.53)                    -

        174650       10900         3000    1601                                  Office Furn & Fix             (21,257.12)           (1,030.42)                  -                         -                 (22,287.54)                (22,287.54)                    -

       174650 ALL                 3000    1601                           Total Office Furn & Fix            (797,540.44)         (467,448.63)                   -                         -             (1,264,989.07)             (1,264,989.07)                  -
        174700       10300       4070    1500                                     Autos & Trucks                      -                    -                  (59.48)                      -                     (59.48)                    (59.48)                    -
        174700       10200               1602
                             4000/4050/4070                                       Autos & Trucks            (1,642,501.30)         (225,603.60)                  -                         -              (1,868,104.90)             (1,868,104.90)                    -
        174700       10300               1602
                             4000/4050/4070                                       Autos & Trucks                      -                    -               (1,277.98)                      -                  (1,277.98)                 (1,277.98)                    -
        174700       10800               1602
                             4000/4050/4070                                       Autos & Trucks                  (499.24)             (998.48)                  -                         -                  (1,497.72)                 (1,497.72)                    -
        174700       10900               1602
                             4000/4050/4070                                       Autos & Trucks              (148,523.57)         (128,733.39)           (31,726.28)                      -                (308,983.24)               (308,983.24)                    -
       174700 ALL                      1602
                             4000/4050/4070                               Total Autos & Trucks            (1,791,524.11)         (355,335.47)           (33,063.74)                       -             (2,179,923.32)             (2,179,923.32)                  -



D:\Docstoc\Working\pdf\
e2aecdbd-3eb0-4406-9ec3-5966c698dcd8.xlsx\ FY0809 DEPR                                                                                 7                                                                                                                4/4/2012 3:38 AM
 Inland Empire Util.Agency                           G/L Account Balances                                                                                                Source: SAP S_ALR_87012041 Asset Balance Report
 Chino, CA           Ledger 0L                                                    RFSSLD00/SSUN                                                                          Sorted by: Company Code; Account Determination
                                                                                                                                    ACCUMULATED DEPRECIATION ANALYSIS - IFAS/SAP
                                                                                                                                                 SAP - Fixed Asset
                                                                                                              2                      3                    4                        5                         6                          8                     9
                                                                                                     SAP FY0809 Beginning     FY0809 Old Asset     FY0809 New Asset             FY0809                                        SAP G/L Ending Balance   SAP-G/L vs F/A
  G/L Depr acct     Fund         Eva 1       CAFR            Short Text               IFAS                 Balance              Depreciation         Depreciation           SOLD/Adjustment        FY0809 Ending Balance            FAGLB03              Difference

                                                         RP2 Solids Handling-Collection, Outfall &
        174900       10900 1300/1470          1300                                     Trans Line          (18,231,813.44)                   -                    -              18,231,813.44                         -                         -                      -

        174900       10900         1300       1310       RP2 Solids Handling-Interceptors, Tie-Ins          (2,399,092.81)                   -                    -               2,399,092.81                         -                         -                      -
                                                         RP2 Solids Handling-Reservoirs, Basins,
        174900       10900         1440       1400                Ponds, Cholorination Stations               (138,008.40)                   -                    -                 138,008.40                         -                         -                      -
                                                          RP2 Solids Handling-Treatment Plants,
        174900       10900         1470       1450                                   Pump Stnt                 (17,983.84)                   -                    -                  17,983.84                         -                         -                      -
        174900       10900         1840       1600 Total RP2 Solids Handling-Equipment                         (13,211.53)                   -                    -                  13,211.53                         -                         -                      -

       174900 ALL                        Sub-Total RP2 Solids Handling                                  (20,800,110.02)                     -                    -            20,800,110.02                           -                         -                   -
                                                     TOTAL TANGIBLE Depreciation                         (167,690,118.11)        (20,176,712.96)          (377,765.67)                     0.00         (188,244,596.74)           (188,244,596.74)                     -

                                                     Intangible Assets
        179110       10200         4500       4500                           Intang-Comp Software             (410,041.94)          (530,025.39)           (52,767.71)                                       (992,835.04)               (992,835.04)                    -
        179110       10300         4500       4500                           Intang-Comp Software               (4,353.61)            (8,707.21)                  -                                           (13,060.82)                (13,060.82)                    -
        179110       10900         4500       4500                           Intang-Comp Software              (35,006.64)           (16,353.34)            (8,272.05)                                        (59,632.03)                (59,632.03)                    -
       179110 ALL                 4500       4500                           Sub-Total CAFR 4500             (449,402.19)          (555,085.94)           (61,039.76)                       -             (1,065,527.89)             (1,065,527.89)                  -
        179210       10500                    5000                                                                    -                                    (18,941.64)                                        (18,941.64)                (18,941.64)                    -
                                                    County Sanitation
                                                   Districts of LA County's
                                                   facilities and capacity
        179210       10500         5000       5010 rights                              NC                  (10,179,716.49)          (652,121.39)                                                          (10,831,837.88)            (10,831,837.88)                    -

                                                    Santa Ana Watershed
                                                   Project Authority
        179210       10500         5010       5020 Capacity rights                  NC1764                  (2,573,816.82)          (159,380.84)                  -                                        (2,733,197.66)             (2,733,197.66)                    -
        179210       10900         5010       5020 SARI Capacity Rights              RC1783                 (1,737,841.26)          (138,203.53)                  -                                        (1,876,044.79)             (1,876,044.79)                    -
       179210                                5000                           Sub-Total CAFR 5000         (14,491,374.57)           (949,705.76)           (18,941.64)                       -           (15,460,021.97)            (15,460,021.97)                   -
                                                            San Bernardino County Flood Control-
        179310       10600                    9001                           Chino Road Barrier                 (7,211.37)            (1,602.53)                  -                                              (8,813.90)               (8,813.90)                    -


        179310       10700                    9002       Metropolitan Water District Connections              (149,168.34)            (3,977.82)                  -                                          (153,146.16)               (153,146.16)                    -

        179310       10800                    9003     Corps of Engineers-Cucamonga Creek Berm                 (20,359.03)              (869.79)                  -                  21,228.82                         -                         -                      -


        179310       10900                    9003     Corps of Engineers-Cucamonga Creek Berm                        -                      -                    -                 (21,228.82)               (21,228.82)                (21,228.82)                    -
       179310                                9000                           Sub-Total CAFR 9000             (176,738.74)             (6,450.14)                  -                         -               (183,188.88)               (183,188.88)                  -
                                                                                                                                                                  -
        179410       10500                    9600                              Intang-Master Plan             (37,567.07)              (951.07)                  -                                           (38,518.14)                (38,518.14)                    -
        179410       10700                    9600                              Intang-Master Plan             (33,302.44)              (843.11)                  -                                           (34,145.55)                (34,145.55)                    -
        179410       10900                    9600                              Intang-Master Plan            (325,793.78)           (37,045.26)                  -                                          (362,839.04)               (362,839.04)                    -
       179410                             9600 Sub-Total CAFR 9600                                         (396,663.29)           (38,839.44)                   -                          -              (435,502.73)               (435,502.73)                   -
                                    TOTAL INTANGIBLE Depreciation                                       (15,514,178.79)        (1,550,081.28)            (79,981.40)                       -           (17,144,241.47)            (17,144,241.47)                   -
                                                TOTAL Depreciation                                     (183,204,296.90)       (21,726,794.24)           (457,747.07)                      0.00        (205,388,838.21)           (205,388,838.21)                   -
                                                                                                                                                                                                                                   (205,388,838.21) =FAGLB03 Balance
                                                                                    FY07/08=               (183,204,296.90)                                                                               (205,388,838.21) =JUNE 2009                                -
                  This report sources are:                                                                             -                                                                                              -



D:\Docstoc\Working\pdf\
e2aecdbd-3eb0-4406-9ec3-5966c698dcd8.xlsx\ FY0809 DEPR                                                                                  8                                                                                                                4/4/2012 3:38 AM
 Inland Empire Util.Agency                             G/L Account Balances                                                                                                             Source: SAP S_ALR_87012041 Asset Balance Report
 Chino, CA           Ledger 0L                                                          RFSSLD00/SSUN                                                                                   Sorted by: Company Code; Account Determination
                                                                                                                                          ACCUMULATED DEPRECIATION ANALYSIS - IFAS/SAP
                                                                                                                                                       SAP - Fixed Asset
                                                                                                                  2                        3                         4                            5                            6                            8                       9
                                                                                                         SAP FY0809 Beginning       FY0809 Old Asset          FY0809 New Asset                 FY0809                                             SAP G/L Ending Balance     SAP-G/L vs F/A
  G/L Depr acct     Fund          Eva 1       CAFR             Short Text                    IFAS              Balance                Depreciation              Depreciation               SOLD/Adjustment            FY0809 Ending Balance             FAGLB03                Difference
                   Column:
                       1                    IFAS FY0708 Ending Balance - G\FA\ACCT\ANALYSIS\FY0708DEPR\FY0708 IFAS Asset and Depr vs SAP\FY0708 Depr Bal - Downloaded from SAP Before any Depreciation run for FY0708
                  2.3.4.5.6.7               SAP Asset Balance Report - thru 2009 -S_ALR_87012041
                      8.9                   SAP Ending Balance: G/L Report - FAGLB03 - FY0809; Selected G/L account #174150-174900; 179110-179410

                                                                                                                                                           PREPARED BY:                 Y. Sun

                                                                                                                                                           DATE:                        11/10/2009

                                                                                                                                                           APPROVED BY:



 SUMMARY
         170100                                 1000 Land                                                                   -                       -                            -                             -                           -                          -                       -
                                                                                                                            -                       -                            -                             -                           -                          -                       -

         170150                                 1100 Land Improvement                                             (4,541,312.44)            (640,827.46)                  (15,055.91)                          -               (5,197,195.81)               (5,197,195.81)                    -
                                                                                                                  (4,541,312.44)            (640,827.46)                  (15,055.91)                          -               (5,197,195.81)               (5,197,195.81)                    -

         170275                 1200/1440       1351 Wells                                                          (171,507.32)             (51,587.33)                  (12,042.49)                          -                 (235,137.14)                 (235,137.14)
         170300                      1301       1350 Recycled Water Sys                 1715/1716/1717            (2,445,782.51)          (1,549,362.99)                  (18,408.68)                          -               (4,013,554.18)               (4,013,554.18)                    -
                                                                                                                  (2,617,289.83)          (1,600,950.32)                  (30,451.17)                          -               (4,248,691.32)               (4,248,691.32)                    -

         170300                      1300       1300 Collection, Outfall & Trans Line                           (24,383,795.47)           (3,531,746.35)                   (6,912.36)            (18,231,813.44)              (46,154,267.62)             (46,154,267.62)                     -
         170900                 1300/1470       1300 Collection, Outfall & Trans Line        USD                (18,231,813.44)                     -                            -                18,231,813.44                          -                           -                        -
                                                                                                                (42,615,608.91)           (3,531,746.35)                   (6,912.36)                       -                 (46,154,267.62)             (46,154,267.62)                     -

         170300                     1300        1310 Interceptors, Tie-Ins                                        (3,081,451.89)            (282,530.30)                         -                   (2,399,092.81)            (5,763,075.00)               (5,763,075.00)                    -
         170900                     1300        1310 Interceptors, Tie-Ins                                        (2,399,092.81)                    -                            -                    2,399,092.81                       -                            -                       -
                                                                                                                  (5,480,544.70)            (282,530.30)                         -                             -               (5,763,075.00)               (5,763,075.00)                    -

         170400                     1440        1400 Reservoirs, Basins, Ponds, Cholorination Stations          (10,287,572.30)           (1,737,455.40)                   (2,205.10)                 (138,008.40)            (12,165,241.20)             (12,165,241.20)                     -
         170900                     1440        1400 Reservoirs, Basins, Ponds, Cholorination Stations             (138,008.40)                     -                            -                     138,008.40                        -                           -                        -
                                                                                                                (10,425,580.70)           (1,737,455.40)                   (2,205.10)                         -               (12,165,241.20)             (12,165,241.20)                     -

         170400                 1470/1500       1490 Plant Office Building            1740                       (5,895,307.35)             (857,591.36)                   (3,507.12)                         -                (6,756,405.83)              (6,756,405.83)                     -
         170400                 1470/1500                                   1740/1742/1744/1745/1748
                                                1450 Treatment Plants, Pump Stnt                                (70,119,068.07)           (6,395,576.44)                  (14,516.58)                  (17,983.84)            (76,547,144.93)             (76,547,144.93)                     -
         170900                      1470       1450 Treatment Plants, Pump Stnt                                    (17,983.84)                     -                            -                      17,983.84                        -                           -                        -
                                                                                                                (76,032,359.26)           (7,253,167.80)                  (18,023.70)                        0.00             (83,303,550.76)             (83,303,550.76)                     -

         170500                     1700        1500 Admin Facilities                    GG1740,1741               (885,465.48)             (279,564.93)                    (864.49)                           -               (1,165,894.90)               (1,165,894.90)                    -
                                                                                                                   (885,465.48)             (279,564.93)                    (864.49)                           -               (1,165,894.90)               (1,165,894.90)                    -

         170650                  3000           1601   Office Furn & Fix                     1720                  (797,540.44)             (467,448.63)                      -                               -                (1,264,989.07)              (1,264,989.07)                     -
         170700        4000/4050/4070           1602   Autos & Trucks                        1733                (1,791,524.11)             (355,335.47)               (33,063.74)                            -                (2,179,923.32)              (2,179,923.32)                     -
         170600             1800-2300           1600   Equipment                        1725/1730/1739          (22,489,680.71)           (4,027,686.30)              (271,189.20)                     (13,211.53)            (26,801,767.74)             (26,801,767.74)                     -
         170900       10900      1840           1600   Equipment                                                    (13,211.53)                     -                         -                         13,211.53                        -                           -                        -
                                                                                                                (25,091,956.79)           (4,850,470.40)              (304,252.94)                          (0.00)            (30,246,680.13)             (30,246,680.13)                     -

                                                       Sub-total - Tangible Asset Depreciation                 (167,690,118.11)          (20,176,712.96)              (377,765.67)                            0.00           (188,244,596.74)            (188,244,596.74)                     -
                                                                                                                                                                                                                                                                                              -
         175110                     4500        4500 Intang-Comp Software                   1725                   (449,402.19)             (555,085.94)                  (61,039.76)                          -               (1,065,527.89)               (1,065,527.89)                    -
                                                                                                                   (449,402.19)             (555,085.94)                  (61,039.76)                          -               (1,065,527.89)               (1,065,527.89)                    -
                                                                                                                                                                                                                                                                                              -
         175310       10700         9000                                              WW1763
                                                9002 Metropolitan Water District Connections                       (149,168.34)               (3,977.82)                         -                             -                   (153,146.16)              (153,146.16)                     -



D:\Docstoc\Working\pdf\
e2aecdbd-3eb0-4406-9ec3-5966c698dcd8.xlsx\ FY0809 DEPR                                                                                         9                                                                                                                               4/4/2012 3:38 AM
 Inland Empire Util.Agency                       G/L Account Balances                                                                                                       Source: SAP S_ALR_87012041 Asset Balance Report
 Chino, CA           Ledger 0L                                                   RFSSLD00/SSUN                                                                              Sorted by: Company Code; Account Determination
                                                                                                                                    ACCUMULATED DEPRECIATION ANALYSIS - IFAS/SAP
                                                                                                                                                 SAP - Fixed Asset
                                                                                                             2                       3                      4                         5                         6                            8                       9
                                                                                                    SAP FY0809 Beginning      FY0809 Old Asset       FY0809 New Asset              FY0809                                          SAP G/L Ending Balance     SAP-G/L vs F/A
  G/L Depr acct     Fund         Eva 1    CAFR           Short Text                  IFAS                 Balance               Depreciation           Depreciation            SOLD/Adjustment         FY0809 Ending Balance             FAGLB03                Difference
                                                                                                              (149,168.34)              (3,977.82)                   -                           -                  (153,146.16)              (153,146.16)                     -

         175310       10800        9000                                          TO1761
                                            9003 Corps of Engineers-Cucamonga Creek Berm                       (20,359.03)               (869.79)                    -                    21,228.82                         -                         -                        -
         175310       10900        9000     9003 Corps of Engineers-Cucamonga Creek Berm                              -                      -                       -                   (21,228.82)                 (21,228.82)               (21,228.82)                     -
                                                                                                               (20,359.03)               (869.79)                    -                          -                    (21,228.82)               (21,228.82)                     -
                                                                                                                                                                                                                                                                               -
         175310       10600        9000                                           WC1762
                                            9001 San Bernardino County Flood Control-Chino Road Barrier          (7,211.37)             (1,602.53)                   -                           -                    (8,813.90)                 (8,813.90)                    -
                                                                                                                 (7,211.37)             (1,602.53)                   -                           -                    (8,813.90)                 (8,813.90)                    -

         175210               5000/5010     5000 Intang-Capacity Rights-CSDLAC                                         -                      -               (18,941.64)                        -                   (18,941.64)               (18,941.64)                     -
                                                                                                                       -                      -               (18,941.64)                        -                   (18,941.64)               (18,941.64)                     -
                                                                                                                                                                                                                                                                               -
         175210               5000/5010     5010 Intang-Capacity Rights-CSDLAC                             (10,179,716.49)           (652,121.39)                    -                           -             (10,831,837.88)             (10,831,837.88)                     -
                                                                                                           (10,179,716.49)           (652,121.39)                    -                           -             (10,831,837.88)             (10,831,837.88)                     -
                                                                                                                                                                                                                                                                               -
         175210               5000/5010     5020 Intang-Capacity Rights-SAWPA                                (4,311,658.08)          (297,584.37)                    -                           -              (4,609,242.45)               (4,609,242.45)                    -
                                                                                                             (4,311,658.08)          (297,584.37)                    -                           -              (4,609,242.45)               (4,609,242.45)                    -
                                                                                                                                                                                                                                                                               -
         175410                             9600 Intang-Master Plan               1770/1771                   (396,663.29)            (38,839.44)                    -                          -                 (435,502.73)                (435,502.73)                     -
                                                                                                              (396,663.29)            (38,839.44)                    -                          -                 (435,502.73)                (435,502.73)                     -
                                                 Sub-total - Intangible Asset Amortization                 (15,514,178.79)         (1,550,081.28)             (79,981.40)                       -              (17,144,241.47)             (17,144,241.47)                     -
                                                 GRANT TOTAL                                              (183,204,296.90)        (21,726,794.24)            (457,747.07)                      0.00           (205,388,838.21)            (205,388,838.21)                     -

                                                                                     delta                             -                      -                      -                        (0.00)                        -                          -                       -




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                                       (8)    Changes in Capital Assets and Intangible Assets

                                The following is a summary of property, plant and equipment, net jobs in process and intangible assets at June 30, 2009:

                                Capital Assets
                                                                                                                         Prior Year Asset-           FY0809 Thru                                                            Accumulated
                                                                                                                       Addition-WIP to FDA          June 09 New               Transfers &                 Balance at       Depreciation at     Net Book Value
     Acct No.       CAFR No.    Capital Assets-Enterprise Funds                                Balance at 6/30/08            Directly                 Additions               Retirements                  06/30/09           6/30/09            at 6/30/09

                                Capital Asset-not being Depreciated:
     170100           1000             Land                                                $            13,899,708     $                -           $              -      $                 -         $     13,899,709     $            -      $    13,899,709   Land = $2,179,765.43 were sold
  173100-173990
  176110-179000                        Jobs in progress                                                173,098,117                                          50,880,188           (10,458,457)              213,519,848                  -        213,519,848
                                          Total capital assets, not being depreciated $                186,997,825                                  $       50,880,188    $      (10,458,457) $            227,419,557     $            -      $ 227,419,557

                                Capital Asset, being depreciated:


   170300;170900      1310             Interceptors, trunk lines and inter-ties            $            13,531,582 $                        -       $               -  $                  -   $             13,531,582 $         (3,363,982) $      10,167,600   $                                (2,267,278.42)
      170500          1500             Office facilities                                                 11,418,552                             0               86,447                      0                11,504,999          (1,198,979)        10,306,020                                        80,542.75
   170300;170900      1300             Collection, outfall, and transmission lines                      107,242,621                             0              206,809              (783,476)               106,665,954         (30,537,668)        76,128,286                                      (13,663,956)
   170400;170900      1400             Reservoirs, settling basins, ponds, and                           74,948,442                             0              216,748                      0                75,165,190         (12,027,232)        63,137,958                                       171,554.79
                                        chlorination stations
   170275;170300    1350/1351          Recycled water distribution systems                               73,560,032                 739,150                  3,029,080                            0          77,328,262          (4,248,691)        73,079,571
   170400;170900    1450;1490          Treatment plants, pump                                           212,734,635                  73,202                  1,504,063                          (0)         214,311,900        (101,284,710)       113,027,190                                    19,195,627.92
                                          stations and office buildings
  170600;170650;1 1600+1601+
   70700;170900      1602              Equipment                                                        49,481,600                 145,253                   2,856,400                          0            52,483,253         (30,332,926)        22,150,327                                        1,127,754.81
      170150         1100              Land improvement                                                 12,846,663                       0                     451,678                          0            13,298,341          (5,250,405)         8,047,936                                          175,007.66

                                               Total capital assets, being depreciated                 555,764,127                 957,605                   8,351,225              (783,476)              564,289,481         (188,244,593)       376,044,888                                          4,819,255
                                Total capital Assets incl Land, being depreciated                      569,663,835                 957,605                   8,351,225              (783,476)              578,189,190         (188,244,593)       389,944,597

 Less accumulated depreciation for:

   174300;174900      1310             Interceptors, trunk lines and inter-ties            $            (3,081,452) $              (282,530)            $             -                          0 $         (3,363,982)   a
      174500          1500             Office facilities                                                  (918,549)                (279,565)                      (865)                          0           (1,198,979)   b                                     Office Facilities=$43.00 were sold
   174300;174900      1300             Collection, outfall, and transmission lines                     (26,999,010)              (3,531,746)                    (6,912)                          0          (30,537,668)   c
   174400;174900      1400             Reservoirs, settling basins, ponds, and                         (10,287,572)              (1,737,455)                    (2,205)                          0          (12,027,232)   d
                                        chlorination stations
   174275;174300    1350/1351          Recycled water distribution systems                              (2,617,290)              (1,600,950)                   (30,451)                          0           (4,248,691) e
   174400;174900    1450;1490          Treatment plants, pump                                          (94,013,518)              (7,253,168)                   (18,024)                          0         (101,284,710) f
                                          stations and office buildings
  174600;174650;1 1600+1601+
   74700;174900      1602              Equipment                                                        (25,178,203)              (4,850,470)                 (304,253)                          0           (30,332,926) g                                      Transer and Retirements =$23,171.00 were sold
      174150         1100              Land improvement                                                  (4,594,522)                (640,827)                  (15,056)                          0            (5,250,405) h
                                                   Total accumulated depreciation                     (167,690,116)             (20,176,711)                  (377,766)                         0          (188,244,593)

                                             Total capital assets, being depreciated,net               388,074,011              (19,219,106)                 7,973,459              (783,476)              376,044,888

                                Total capital assets-Enterprise Funds, net                 $           575,071,836     $        (19,219,106) $              58,853,647    $      (11,241,933) $            603,464,445                                                   $                            639,496,519




                                Note:                                                                                                                                            631,365,507          Tangible & Intangible Assets
                                For Asset Transfers & Retirements:                                                                                                              (205,388,836) Less Accum Depr & Amort
                                                     Retirements/Sold=                                     -                                                                     425,976,671          Net Asset
                                   Re-Allocation at Conversion to SAP=                             (783,476.00)                                                                  213,519,848          Add: WIP
                                                                                                   (783,476.00)                                                                  639,496,519 Total Net Assets & WIP


                                For WIP Transfers & Completion
                                                          Completion=                           (10,458,737.83)
                                Re-Allocation at Conversion to SAP=                                     280.83
                                                                                                (10,458,457.00)




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e2aecdbd-3eb0-4406-9ec3-5966c698dcd8.xlsx\CAFR-Tangible                                                                                                                                                                                                                                                              4/4/2012 3:38 AM
                                                       (8)   Changes in Capital Assets and Intangible Assets (continued):



                                                Intangible Assets
                                                                                                                                                 Prior Year Asset-       FY0809 Thru                                                 Accumulated
                                                                                                                                                 Addition-WIP to         May09 New             Transfers &         Balance at       Amortization at Net Book Value
                       Acct No.      CAFR No.   Intangible Assets-Enterprise Funds                                      Balance at 6/30/08         FDA Directly           Additions            Retirements          06/30/09           5/31/09        at 5/31/09

                                                Intangible Assets-being amortizated:

                   175110              4500     Computer Software                                                   $              5,530,032                37,978             592,180                       0 $       6,160,190 $      (1,065,528)   $      5,094,662

                   179310/WW1763       9002     Metropolitan Water District connections                                              198,891                         0                 0                     0           198,891          (153,147)            45,744

                   179310/TO1761       9003     Corps of Engineers-Cucamonga Creek                                                     43,489                        0                 0                     0            43,489           (21,229)            22,260

                   179310/WC1762       9001     San Bernardino County Flood Control-                                                   48,078                        0                 0                     0            48,078            (8,814)            39,264
                                                Chino Road Barrier

                                       5000       capacity rights                                                                            0                       0       1,515,331                       0         1,515,331                             1,515,331

                   179210/NC1760/N
                   C1780/NC1781        5010     County Sanitation Districts of Los Angeles                                        30,898,799                         0                 0                     0        30,898,799       (10,850,780)        20,048,019
                                                County's facilities and capacity rights
                   175210/NC1764/N
                   C1783/NC1784/N
                   C1785/RC1783        5020     Santa Ana Watershed Project Authority                                             12,467,002                         0                 0                     0        12,467,002        (4,609,242)          7,857,760
                                                  capacity rights

                   175410              9600     Organization and master planning                                                   1,844,537                         0                 0                     0         1,844,537          (435,503)          1,409,034

                                                                      Total intangible assets, being amortizated                 51,030,828               37,978            2,107,511                     0          53,176,317        (17,144,243)        36,032,074
                                                Total Tangible and Intangible assets, being Depr & Amort                        620,694,663              995,583           10,458,736              (783,476)        631,365,507       (205,388,836)       425,976,671
                                                Less accumulated amortization for:                                                                                                                                                    (205,388,838)
                                                                                                                                                                                                                                                (2)
                   179110              4500     Computer Software                                                                   (449,402)        (555,086.00)           (61,040.00)                      0        (1,065,528)

                   179310/WW1763       9002     Metropolitan Water District connections                                             (149,169)              (3,978)                         -                 0          (153,147)

                   179310/TO1761       9003     Corps of Engineers-Cucamonga Creek berm                                              (20,359)                (870)                     0                     0           (21,229)

                   179310/WC1762       9001     San Bernardino County Flood Control-                                                  (7,211)              (1,603)                     0                     0            (8,814)
                                                Chino Road Barrier

                   179210/NC1760/N
                   C1780/NC1781        5010     County Sanitation Districts of Los Angeles                                       (10,179,717)            (652,121)             (18,942)                      0       (10,850,780)
                                                County's facilities and capacity rights

                   175210/NC1764/N
                   C1783/NC1784/N
                   C1785               5020     Santa Ana Watershed Project Authority                                             (4,311,658)            (297,584)                     0                     0        (4,609,242)
                                                  capacity rights

                   179410              9600     Organization and master planning                                                    (396,663)             (38,840)                     0                  0             (435,503)

                                                                                 Total accumulated amortization                  (15,514,179)          (1,550,082)             (79,982)                   0          (17,144,243)

                                                Total Intangible assets-Enterprise Funds.being amortizated,net                  $35,516,649          ($1,512,104)          $2,027,529                    $0         $36,032,074
                                                Total Tangible and Intangible assets, being Depr & Amort                       $610,588,485         ($20,731,210)         $60,881,176          ($11,241,933)       $639,496,519

                                                Adjustment has been made for rounding difference


                                                Amortization of intangible assets has been computed on a straight-line basis over various estimated useful lives ranging from thirty to fifty years. One-half year amortization is recorded in the year of
                                                acquisition and disposal.
                                                Intangible Asset Acquisition/CSDLAC Capital Replacements Cost-4R FY08/09 valued at $
                                                Beginning Balance of Accumulated Depreciation has been adjusted to the Statement of Net Assets for 2009 (rounding difference)

                                                For the fiscal year ended June 30, 2009, depreciation and amortization expense was $




                                                Note:
                                                For Transfers & Retirements:
                                                Retirements=                                                                            -
                                                Re-Allocation at Conversion to SAP                                                      -
                                                                                                                                        -




D:\Docstoc\Working\pdf\
e2aecdbd-3eb0-4406-9ec3-5966c698dcd8.xlsx\CAFR-Intangible                                                                                                                                                                                                                4/4/2012 3:38 AM
                                                                                                                  Included JV608-003A Settled to AUC on 11/29/08
Jobs in Progress



At the Fiscal Year ended June 30, 2009, the Agency had several jobs in process that would expand or enhance the treatment capacities for wastewater
flows, provide for the disposition of wastewater by-products and provide for ancillary facilities that support Agency activities.


The jobs in progress at June 30, 2009, were as follows:


                      Other Projects (less than $1,000,000 each)                       $             18,406,710
                      RP4 Liquid Expansion to 14 MGD                                                 39,283,246
                      RP5 System Fac Upgrade & Imprv                                                 20,982,130
                      RP5 Renewable Energy Efficiency                                                24,295,290
                      San Bernardino Ave Pump Station                                                10,922,005
                      San Antonio Channel Pipeline-B                                                 10,378,802
                      RP1 Facilities Improvements                                                    10,245,048
                      RP4 1158 & 1270 PZ Pump Station                                                10,142,372
                      RP1 3-Phase Digestion Improvement                                               8,968,156
                      Recharge Enhancement Project                                                    8,436,355
                      RP1 Odor Control - Phase I                                                      8,131,940
                      Complete Mix Digestion Tech                                                     5,637,749
                      RP4 Area 1158 Reservoir                                                         5,582,539
                      RP1 South RW Pump Station                                                       4,783,703
                      NRW System Upgrades                                                             4,528,727
                      RP4 Area 1158 Pipeline                                                          3,640,806
                      RP1 Aeration Basin Modification                                                 3,139,495
                      RP5/RP2 Recyc Water Pipelines                                                   2,234,504
                      RP2 Dewater Cake Storage System                                                 2,201,641
                      RP1 Dewatering Facility Expansion                                               1,676,918
                      Etiwanda Ave 42" Pipline 22Kft                                                  1,554,538
                      1630 E Pipeline Segment A                                                       1,438,474
                      ERP/CMMS Procurement                                                            1,320,742
                      CCWRF Tertiary Filter & Chlorine Contact Tank Expansions                        1,212,846
                      RP2-SARI Dump Site Relocation                                                   1,181,813
                      City of Ontario - Brine Line                                                    1,146,509
                      RP5/RP2 Capacity Improvements                                                   1,045,343
                      Private Retrofit Ontario Other Private Retrofit                                 1,001,448
                      TOTAL JOBS IN PROGRESS                                           $            213,519,849


     Adjustment has been made for rounding difference




D:\Docstoc\Working\pdf\
e2aecdbd-3eb0-4406-9ec3-5966c698dcd8.xlsx\Note 8 Job in Porgress_0809                                                                                 4/4/2012 3:38 AM

				
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