Contingent Lease Agreement - Excel

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Contingent Lease Agreement - Excel Powered By Docstoc
					                                                                                                                                       2009 CAFR Information




Form Name                            Capital Leases

Due Date                             September 11, 2009

Applicable                           All organizations not receiving a financial statement audit from an independent CPA firm. Organizations receiving
Organizations                        independent audits could utilize this form to submit information, to SAO, supplemental to that included in their
                                     audited financial statements.

Submission                           E-MAIL the completed form to: SAO_Reporting@sao.ga.gov DO NOT SUBMIT PAPER COPY.
Requirements                         Please make sure file is named as follows - XXX_Form09_Capital Leases.xls (where XXX is the organization's
                                     entity code number) .

Purpose of Form                      Generally accepted accounting principles (GAAP) require certain capital lease information to be disclosed in the
                                     State's Comprehensive Annual Financial Report (CAFR). As part of this process, reporting organizations are
                                     required to evaluate each lease agreement utilizing the XXX_Form09_Lease Agreement Data.xls and to complete
                                     the appropriate note disclosure form. This form provides information about current fiscal year activity related to
                                     capital leases, obligations under these leases remaining at fiscal year end and the value of the capital assets acquired
                                     through these leases.

References                           The State provides information on the management of capital and capital leases in the State of Georgia Accounting
GASB/GAAP/APM                        Procedures Manual and the Capital Asset Guide therein. These resources provide information to assist
                                     organizations in accurately recording and properly reporting capital leases in their respective funds. Additional
                                     information regarding leases is available in a document, "Leases Policy" located at www.sao.georgia.gov.

SAO Contact                          Zeina Diallo
                                     zdiallo@sao.ga.gov
                                     404-463-5838

General Information                  Capital leases are agreements entered into as a means of financing the purchase of a capital assets. Leases entered
                                     into meeting at least one of four standard criteria are identified as capital leases. In addition to meeting at least one
                                     of the four criteria, conditions included in the fiscal funding or cancellation clause, if any, must be determined to be
                                     remote (making the lease essentially non-cancellable).

                                     The total number of capital leases recorded in 'XXX_Form09_Capital Leases.xls' should equal the total number of
                                     capital leases recorded in 'XXX_Form09_Lease Agreement Data.xls'.

Instructions
  Section A.                         Enter the entity code number, organization name, preparer name and preparer's telephone number at the top of the
                                     sheet.

                                     Obtain information for Lines 1 through 4 from the XXX_Form09_Lease Agreement Data.xls
    Line 1                           Fund name or number

    Line 2                           Fund type

    Line 3                           Asset description

    Line 4                           Asset ID number

    Lines 5 - 15                     Future fiscal year minimum lease payments remaining at the end of the fiscal year being reported




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                                                                                                                                     2009 CAFR Information




Form Name                            Capital Leases

Due Date                             September 11, 2009

                                     Enter the amounts of the total capital lease obligations to be paid in the next five years (lines 5 through 9) and
                                     amounts in five year increments thereafter (lines 10 through 15) through the completion of the lease agreement.
                                     These payments include the total minimum rental payments based on the terms of the lease. The total amount
                                     includes executory costs (e.g., insurance, maintenance, taxes etc.). If available, use the amortization schedule per
                                     the lease agreement. If the value of the lease obligation was determined to be the fair value of the asset, use
                                     amortization table allocating value over the lease term.
                                         The first year of future fiscal year minimum lease payment to be included on the form is the next year after the
                                         date of reporting. For instance, if an organization is reporting lease agreement data for FY2009, the amount
                                         entered on line 5 as the first year of future minimum lease payment should be the amount due for FY2010.
                                     The total amount should exclude contingent rental amounts. A contingent rental indicates that lease payments
                                     depend on a factor related to the future use of the leased property such as machine hours of use or number of copies
                                     made. Accordingly, they are excluded from minimum lease payments in their entirety.
                                         For example, a capital lease for a machine stipulates an annual base rental of $9,000 and an annual supplement
                                         of $50 if machine hours of use is exceeded. The $50 is considered a contingent rental and would not be
                                         included in the amount presented on lines 5 through 15.

    Line 16                          Total future minimum lease payments (Calculated)
                                     This cell has a formula to calculate the total amount of the future fiscal year minimum lease payments which should
                                     be the sum of lines 5 through 15.

    Line 17                          Less amounts for executory costs
                                     Enter the amount representing actual or estimated executory costs paid by the lessor, including any profit thereon,
                                     that is included in the total remaining minimum lease payments presented in line 16.
                                          Enter as negative amounts .

    Line 18                          Net minimum lease payments (Calculated)
                                     This cell has a formula to calculate the total amount of the future fiscal year minimum lease payments (line 16) less
                                     the amounts for executory costs (line 17).

    Line 19                          Less amounts for interest
                                     Enter the amount necessary to adjust the net minimum lease payments (line 18) to the present value of the net
                                     minimum lease payments using the applicable interest rate (lessor's or lessee's) at the inception of the lease. This
                                     information should be based on the amortization table for each lease. Refer to the lease agreement data form.
                                                Enter as negative amounts . If available, use the amortization schedule per the agreement.

    Line 20                          Present value of the net minimum lease payments (Calculated)
                                     This cell has a formula to calculate the amount of the net minimum lease payments (line 18) less the amount for
                                     interest (line 19). This amount should agree with the June 30 balance of capital leases payable on
                                     XXX_Form09_Long-term Liabilities.xls.

    Line 21                          Contingent rental payments current fiscal year
                                     Enter the total amount of only contingent rents paid in the current fiscal year, if applicable. A contingent rental
                                     indicates that lease payments depend on a factor related to the future use of the leased property, such as machine
                                     hours of use or number of copies made.

    Line 22                          Future fiscal year minimum sublease rentals
                                     Enter the amount to be received for sublease rentals, if applicable. A sublease results when a lessee grants a lease
                                     of an asset to another party.

    Line 23                          Value of asset acquired
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                                                                                                                                       2009 CAFR Information




Form Name                            Capital Leases

Due Date                             September 11, 2009

                                     Enter the acquired capital asset's value recorded in the capital asset module during the initial year purchased/lease
                                     inception. Amount should agree with line 22 of the XXX_Form09_Lease Agreement Data.xls.

    Line 24                          Accumulated depreciation
                                     Enter as negative amounts. Input the year end balance of accumulated depreciation for the capital assets financed
                                     through a capital lease.

    Line 25                          Net capital assets (Calculated)
                                     This cell has a formula to calculate the capital asset cost (line 23) less accumulated depreciation (line 24).




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D:\Docstoc\Working\pdf\26b44154-fa61-4b1a-a7f5-76747d6e4be9.xls Instructions                                                                          1/12/2011 8:03 PM
                                                                                                                                                           2009 CAFR Information




Capital Leases

    A.      Entity Code: _____________________________
            Entity Name: __________________________________                                          If this report is not applicable to your organization,
            Prepared by: ____________________________                                                please select from the box.
            Telephone #: ____________________________


            Refer to the Note Disclosure - Capital Leases Instructions

   Line                             Information                                      Total             Lease               Lease               Lease              Lease
    1       Fund name (number)
    2       Fund type
    3       Asset description
    4       Asset ID number


            Future fiscal year minimum lease payments
    5          First                                                             $           -   $             -     $             -     $             -      $           -
    6          Second                                                            $           -   $             -     $             -     $             -      $           -
    7          Third                                                             $           -   $             -     $             -     $             -      $           -
    8          Fourth                                                            $           -   $             -     $             -     $             -      $           -
    9          Fifth                                                             $           -   $             -     $             -     $             -      $           -
    10         Sixth through Tenth                                               $           -   $             -     $             -     $             -      $           -
    11         Eleventh through Fifteenth                                        $           -   $             -     $             -     $             -      $           -
    12         Sixteenth through Twentieth                                       $           -   $             -     $             -     $             -      $           -
    13         Twenty-first trough Twenty-fifth                                  $           -   $             -     $             -     $             -      $           -
    14         Twenty-sixth through Thirtieth                                    $           -   $             -     $             -     $             -      $           -
    15         Thirty-first through Thirty-fifth                                 $           -   $             -     $             -     $             -      $           -
    16      Total future minimum lease payments                                  $           -   $             -     $             -     $             -      $           -
    17      Less amounts for executory costs                                     $           -   $             -     $             -     $             -      $           -
    18      Net minimum lease payments                                           $           -   $             -     $             -     $             -      $           -
    19      Less amounts for interest                                            $           -   $             -     $             -     $             -      $           -
    20      Present value of net minimum lease payments                          $           -   $             -     $             -     $             -      $           -


    21      Contingent rental payments current fiscal year                       $           -   $             -     $             -     $             -      $           -
    22      Future fiscal year minimum sub-lease rentals                         $           -   $             -     $             -     $             -      $           -


    23      Value of Assets Acquired                                             $           -   $             -     $             -     $             -      $           -
    24      Accumulated depreciation                                             $           -   $             -     $             -     $             -      $           -
    25      Net capital asset                                                    $           -   $             -     $             -     $             -      $           -




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D:\Docstoc\Working\pdf\26b44154-fa61-4b1a-a7f5-76747d6e4be9.xls Capital Leases                                                                                       1/12/2011 8:03 PM
                                                                                                                                                 2009 CAFR Information




Capital Leases

    A.      Entity Code: _____________________________
            Entity Name: __________________________________
            Prepared by: ____________________________
            Telephone #: ____________________________


            Refer to the Note Disclosure - Capital Leases Instructions

   Line                             Information                                      Lease           Lease           Lease           Lease             Lease
    1       Fund name (number)
    2       Fund type
    3       Asset description
    4       Asset ID number


            Future fiscal year minimum lease payments
    5          First                                                             $           -   $           -   $           -   $           -     $           -
    6          Second                                                            $           -   $           -   $           -   $           -     $           -
    7          Third                                                             $           -   $           -   $           -   $           -     $           -
    8          Fourth                                                            $           -   $           -   $           -   $           -     $           -
    9          Fifth                                                             $           -   $           -   $           -   $           -     $           -
    10         Sixth through Tenth                                               $           -   $           -   $           -   $           -     $           -
    11         Eleventh through Fifteenth                                        $           -   $           -   $           -   $           -     $           -
    12         Sixteenth through Twentieth                                       $           -   $           -   $           -   $           -     $           -
    13         Twenty-first trough Twenty-fifth                                  $           -   $           -   $           -   $           -     $           -
    14         Twenty-sixth through Thirtieth                                    $           -   $           -   $           -   $           -     $           -
    15         Thirty-first through Thirty-fifth                                 $           -   $           -   $           -   $           -     $           -
    16      Total future minimum lease payments                                  $           -   $           -   $           -   $           -     $           -
    17      Less amounts for executory costs                                     $           -   $           -   $           -   $           -     $           -
    18      Net minimum lease payments                                           $           -   $           -   $           -   $           -     $           -
    19      Less amounts for interest                                            $           -   $           -   $           -   $           -     $           -
    20      Present value of net minimum lease payments                          $           -   $           -   $           -   $           -     $           -


    21      Contingent rental payments current fiscal year                       $           -   $           -   $           -   $           -     $           -
    22      Future fiscal year minimum sub-lease rentals                         $           -   $           -   $           -   $           -     $           -


    23      Value of Assets Acquired                                             $           -   $           -   $           -   $           -     $           -
    24      Accumulated depreciation                                             $           -   $           -   $           -   $           -     $           -
    25      Net capital asset                                                    $           -   $           -   $           -   $           -     $           -




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D:\Docstoc\Working\pdf\26b44154-fa61-4b1a-a7f5-76747d6e4be9.xls Capital Leases                                                                             1/12/2011 8:03 PM
                                                                                                                                                 2009 CAFR Information




Capital Leases

    A.      Entity Code: _____________________________
            Entity Name: __________________________________
            Prepared by: ____________________________
            Telephone #: ____________________________


            Refer to the Note Disclosure - Capital Leases Instructions

   Line                             Information                                      Lease           Lease           Lease           Lease             Lease
    1       Fund name (number)
    2       Fund type
    3       Asset description
    4       Asset ID number


            Future fiscal year minimum lease payments
    5          First                                                             $           -   $           -   $           -   $           -     $           -
    6          Second                                                            $           -   $           -   $           -   $           -     $           -
    7          Third                                                             $           -   $           -   $           -   $           -     $           -
    8          Fourth                                                            $           -   $           -   $           -   $           -     $           -
    9          Fifth                                                             $           -   $           -   $           -   $           -     $           -
    10         Sixth through Tenth                                               $           -   $           -   $           -   $           -     $           -
    11         Eleventh through Fifteenth                                        $           -   $           -   $           -   $           -     $           -
    12         Sixteenth through Twentieth                                       $           -   $           -   $           -   $           -     $           -
    13         Twenty-first trough Twenty-fifth                                  $           -   $           -   $           -   $           -     $           -
    14         Twenty-sixth through Thirtieth                                    $           -   $           -   $           -   $           -     $           -
    15         Thirty-first through Thirty-fifth                                 $           -   $           -   $           -   $           -     $           -
    16      Total future minimum lease payments                                  $           -   $           -   $           -   $           -     $           -
    17      Less amounts for executory costs                                     $           -   $           -   $           -   $           -     $           -
    18      Net minimum lease payments                                           $           -   $           -   $           -   $           -     $           -
    19      Less amounts for interest                                            $           -   $           -   $           -   $           -     $           -
    20      Present value of net minimum lease payments                          $           -   $           -   $           -   $           -     $           -


    21      Contingent rental payments current fiscal year                       $           -   $           -   $           -   $           -     $           -
    22      Future fiscal year minimum sub-lease rentals                         $           -   $           -   $           -   $           -     $           -


    23      Value of Assets Acquired                                             $           -   $           -   $           -   $           -     $           -
    24      Accumulated depreciation                                             $           -   $           -   $           -   $           -     $           -
    25      Net capital asset                                                    $           -   $           -   $           -   $           -     $           -




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D:\Docstoc\Working\pdf\26b44154-fa61-4b1a-a7f5-76747d6e4be9.xls Capital Leases                                                                             1/12/2011 8:03 PM
                                                                                                                                                 2009 CAFR Information




Capital Leases

    A.      Entity Code: _____________________________
            Entity Name: __________________________________
            Prepared by: ____________________________
            Telephone #: ____________________________


            Refer to the Note Disclosure - Capital Leases Instructions

   Line                             Information                                      Lease           Lease           Lease           Lease             Lease
    1       Fund name (number)
    2       Fund type
    3       Asset description
    4       Asset ID number


            Future fiscal year minimum lease payments
    5          First                                                             $           -   $           -   $           -   $           -     $           -
    6          Second                                                            $           -   $           -   $           -   $           -     $           -
    7          Third                                                             $           -   $           -   $           -   $           -     $           -
    8          Fourth                                                            $           -   $           -   $           -   $           -     $           -
    9          Fifth                                                             $           -   $           -   $           -   $           -     $           -
    10         Sixth through Tenth                                               $           -   $           -   $           -   $           -     $           -
    11         Eleventh through Fifteenth                                        $           -   $           -   $           -   $           -     $           -
    12         Sixteenth through Twentieth                                       $           -   $           -   $           -   $           -     $           -
    13         Twenty-first trough Twenty-fifth                                  $           -   $           -   $           -   $           -     $           -
    14         Twenty-sixth through Thirtieth                                    $           -   $           -   $           -   $           -     $           -
    15         Thirty-first through Thirty-fifth                                 $           -   $           -   $           -   $           -     $           -
    16      Total future minimum lease payments                                  $           -   $           -   $           -   $           -     $           -
    17      Less amounts for executory costs                                     $           -   $           -   $           -   $           -     $           -
    18      Net minimum lease payments                                           $           -   $           -   $           -   $           -     $           -
    19      Less amounts for interest                                            $           -   $           -   $           -   $           -     $           -
    20      Present value of net minimum lease payments                          $           -   $           -   $           -   $           -     $           -


    21      Contingent rental payments current fiscal year                       $           -   $           -   $           -   $           -     $           -
    22      Future fiscal year minimum sub-lease rentals                         $           -   $           -   $           -   $           -     $           -


    23      Value of Assets Acquired                                             $           -   $           -   $           -   $           -     $           -
    24      Accumulated depreciation                                             $           -   $           -   $           -   $           -     $           -
    25      Net capital asset                                                    $           -   $           -   $           -   $           -     $           -




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D:\Docstoc\Working\pdf\26b44154-fa61-4b1a-a7f5-76747d6e4be9.xls Capital Leases                                                                             1/12/2011 8:03 PM
                                                                                                                                                 2009 CAFR Information




Capital Leases

    A.      Entity Code: _____________________________
            Entity Name: __________________________________
            Prepared by: ____________________________
            Telephone #: ____________________________


            Refer to the Note Disclosure - Capital Leases Instructions

   Line                             Information                                      Lease           Lease           Lease           Lease             Lease
    1       Fund name (number)
    2       Fund type
    3       Asset description
    4       Asset ID number


            Future fiscal year minimum lease payments
    5          First                                                             $           -   $           -   $           -   $           -     $           -
    6          Second                                                            $           -   $           -   $           -   $           -     $           -
    7          Third                                                             $           -   $           -   $           -   $           -     $           -
    8          Fourth                                                            $           -   $           -   $           -   $           -     $           -
    9          Fifth                                                             $           -   $           -   $           -   $           -     $           -
    10         Sixth through Tenth                                               $           -   $           -   $           -   $           -     $           -
    11         Eleventh through Fifteenth                                        $           -   $           -   $           -   $           -     $           -
    12         Sixteenth through Twentieth                                       $           -   $           -   $           -   $           -     $           -
    13         Twenty-first trough Twenty-fifth                                  $           -   $           -   $           -   $           -     $           -
    14         Twenty-sixth through Thirtieth                                    $           -   $           -   $           -   $           -     $           -
    15         Thirty-first through Thirty-fifth                                 $           -   $           -   $           -   $           -     $           -
    16      Total future minimum lease payments                                  $           -   $           -   $           -   $           -     $           -
    17      Less amounts for executory costs                                     $           -   $           -   $           -   $           -     $           -
    18      Net minimum lease payments                                           $           -   $           -   $           -   $           -     $           -
    19      Less amounts for interest                                            $           -   $           -   $           -   $           -     $           -
    20      Present value of net minimum lease payments                          $           -   $           -   $           -   $           -     $           -


    21      Contingent rental payments current fiscal year                       $           -   $           -   $           -   $           -     $           -
    22      Future fiscal year minimum sub-lease rentals                         $           -   $           -   $           -   $           -     $           -


    23      Value of Assets Acquired                                             $           -   $           -   $           -   $           -     $           -
    24      Accumulated depreciation                                             $           -   $           -   $           -   $           -     $           -
    25      Net capital asset                                                    $           -   $           -   $           -   $           -     $           -




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D:\Docstoc\Working\pdf\26b44154-fa61-4b1a-a7f5-76747d6e4be9.xls Capital Leases                                                                             1/12/2011 8:03 PM
                                                                                                                                                 2009 CAFR Information




Capital Leases

    A.      Entity Code: _____________________________
            Entity Name: __________________________________
            Prepared by: ____________________________
            Telephone #: ____________________________


            Refer to the Note Disclosure - Capital Leases Instructions

   Line                             Information                                      Lease           Lease           Lease           Lease             Lease
    1       Fund name (number)
    2       Fund type
    3       Asset description
    4       Asset ID number


            Future fiscal year minimum lease payments
    5          First                                                             $           -   $           -   $           -   $           -     $           -
    6          Second                                                            $           -   $           -   $           -   $           -     $           -
    7          Third                                                             $           -   $           -   $           -   $           -     $           -
    8          Fourth                                                            $           -   $           -   $           -   $           -     $           -
    9          Fifth                                                             $           -   $           -   $           -   $           -     $           -
    10         Sixth through Tenth                                               $           -   $           -   $           -   $           -     $           -
    11         Eleventh through Fifteenth                                        $           -   $           -   $           -   $           -     $           -
    12         Sixteenth through Twentieth                                       $           -   $           -   $           -   $           -     $           -
    13         Twenty-first trough Twenty-fifth                                  $           -   $           -   $           -   $           -     $           -
    14         Twenty-sixth through Thirtieth                                    $           -   $           -   $           -   $           -     $           -
    15         Thirty-first through Thirty-fifth                                 $           -   $           -   $           -   $           -     $           -
    16      Total future minimum lease payments                                  $           -   $           -   $           -   $           -     $           -
    17      Less amounts for executory costs                                     $           -   $           -   $           -   $           -     $           -
    18      Net minimum lease payments                                           $           -   $           -   $           -   $           -     $           -
    19      Less amounts for interest                                            $           -   $           -   $           -   $           -     $           -
    20      Present value of net minimum lease payments                          $           -   $           -   $           -   $           -     $           -


    21      Contingent rental payments current fiscal year                       $           -   $           -   $           -   $           -     $           -
    22      Future fiscal year minimum sub-lease rentals                         $           -   $           -   $           -   $           -     $           -


    23      Value of Assets Acquired                                             $           -   $           -   $           -   $           -     $           -
    24      Accumulated depreciation                                             $           -   $           -   $           -   $           -     $           -
    25      Net capital asset                                                    $           -   $           -   $           -   $           -     $           -




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D:\Docstoc\Working\pdf\26b44154-fa61-4b1a-a7f5-76747d6e4be9.xls Capital Leases                                                                             1/12/2011 8:03 PM
                                                                                                                                                 2009 CAFR Information




Capital Leases

    A.      Entity Code: _____________________________
            Entity Name: __________________________________
            Prepared by: ____________________________
            Telephone #: ____________________________


            Refer to the Note Disclosure - Capital Leases Instructions

   Line                             Information                                      Lease           Lease           Lease           Lease             Lease
    1       Fund name (number)
    2       Fund type
    3       Asset description
    4       Asset ID number


            Future fiscal year minimum lease payments
    5          First                                                             $           -   $           -   $           -   $           -     $           -
    6          Second                                                            $           -   $           -   $           -   $           -     $           -
    7          Third                                                             $           -   $           -   $           -   $           -     $           -
    8          Fourth                                                            $           -   $           -   $           -   $           -     $           -
    9          Fifth                                                             $           -   $           -   $           -   $           -     $           -
    10         Sixth through Tenth                                               $           -   $           -   $           -   $           -     $           -
    11         Eleventh through Fifteenth                                        $           -   $           -   $           -   $           -     $           -
    12         Sixteenth through Twentieth                                       $           -   $           -   $           -   $           -     $           -
    13         Twenty-first trough Twenty-fifth                                  $           -   $           -   $           -   $           -     $           -
    14         Twenty-sixth through Thirtieth                                    $           -   $           -   $           -   $           -     $           -
    15         Thirty-first through Thirty-fifth                                 $           -   $           -   $           -   $           -     $           -
    16      Total future minimum lease payments                                  $           -   $           -   $           -   $           -     $           -
    17      Less amounts for executory costs                                     $           -   $           -   $           -   $           -     $           -
    18      Net minimum lease payments                                           $           -   $           -   $           -   $           -     $           -
    19      Less amounts for interest                                            $           -   $           -   $           -   $           -     $           -
    20      Present value of net minimum lease payments                          $           -   $           -   $           -   $           -     $           -


    21      Contingent rental payments current fiscal year                       $           -   $           -   $           -   $           -     $           -
    22      Future fiscal year minimum sub-lease rentals                         $           -   $           -   $           -   $           -     $           -


    23      Value of Assets Acquired                                             $           -   $           -   $           -   $           -     $           -
    24      Accumulated depreciation                                             $           -   $           -   $           -   $           -     $           -
    25      Net capital asset                                                    $           -   $           -   $           -   $           -     $           -




Page 10 of 14
D:\Docstoc\Working\pdf\26b44154-fa61-4b1a-a7f5-76747d6e4be9.xls Capital Leases                                                                             1/12/2011 8:03 PM
                                                                                                                                                 2009 CAFR Information




Capital Leases

    A.      Entity Code: _____________________________
            Entity Name: __________________________________
            Prepared by: ____________________________
            Telephone #: ____________________________


            Refer to the Note Disclosure - Capital Leases Instructions

   Line                             Information                                      Lease           Lease           Lease           Lease             Lease
    1       Fund name (number)
    2       Fund type
    3       Asset description
    4       Asset ID number


            Future fiscal year minimum lease payments
    5          First                                                             $           -   $           -   $           -   $           -     $           -
    6          Second                                                            $           -   $           -   $           -   $           -     $           -
    7          Third                                                             $           -   $           -   $           -   $           -     $           -
    8          Fourth                                                            $           -   $           -   $           -   $           -     $           -
    9          Fifth                                                             $           -   $           -   $           -   $           -     $           -
    10         Sixth through Tenth                                               $           -   $           -   $           -   $           -     $           -
    11         Eleventh through Fifteenth                                        $           -   $           -   $           -   $           -     $           -
    12         Sixteenth through Twentieth                                       $           -   $           -   $           -   $           -     $           -
    13         Twenty-first trough Twenty-fifth                                  $           -   $           -   $           -   $           -     $           -
    14         Twenty-sixth through Thirtieth                                    $           -   $           -   $           -   $           -     $           -
    15         Thirty-first through Thirty-fifth                                 $           -   $           -   $           -   $           -     $           -
    16      Total future minimum lease payments                                  $           -   $           -   $           -   $           -     $           -
    17      Less amounts for executory costs                                     $           -   $           -   $           -   $           -     $           -
    18      Net minimum lease payments                                           $           -   $           -   $           -   $           -     $           -
    19      Less amounts for interest                                            $           -   $           -   $           -   $           -     $           -
    20      Present value of net minimum lease payments                          $           -   $           -   $           -   $           -     $           -


    21      Contingent rental payments current fiscal year                       $           -   $           -   $           -   $           -     $           -
    22      Future fiscal year minimum sub-lease rentals                         $           -   $           -   $           -   $           -     $           -


    23      Value of Assets Acquired                                             $           -   $           -   $           -   $           -     $           -
    24      Accumulated depreciation                                             $           -   $           -   $           -   $           -     $           -
    25      Net capital asset                                                    $           -   $           -   $           -   $           -     $           -




Page 11 of 14
D:\Docstoc\Working\pdf\26b44154-fa61-4b1a-a7f5-76747d6e4be9.xls Capital Leases                                                                             1/12/2011 8:03 PM
                                                                                                                                                 2009 CAFR Information




Capital Leases

    A.      Entity Code: _____________________________
            Entity Name: __________________________________
            Prepared by: ____________________________
            Telephone #: ____________________________


            Refer to the Note Disclosure - Capital Leases Instructions

   Line                             Information                                      Lease           Lease           Lease           Lease             Lease
    1       Fund name (number)
    2       Fund type
    3       Asset description
    4       Asset ID number


            Future fiscal year minimum lease payments
    5          First                                                             $           -   $           -   $           -   $           -     $           -
    6          Second                                                            $           -   $           -   $           -   $           -     $           -
    7          Third                                                             $           -   $           -   $           -   $           -     $           -
    8          Fourth                                                            $           -   $           -   $           -   $           -     $           -
    9          Fifth                                                             $           -   $           -   $           -   $           -     $           -
    10         Sixth through Tenth                                               $           -   $           -   $           -   $           -     $           -
    11         Eleventh through Fifteenth                                        $           -   $           -   $           -   $           -     $           -
    12         Sixteenth through Twentieth                                       $           -   $           -   $           -   $           -     $           -
    13         Twenty-first trough Twenty-fifth                                  $           -   $           -   $           -   $           -     $           -
    14         Twenty-sixth through Thirtieth                                    $           -   $           -   $           -   $           -     $           -
    15         Thirty-first through Thirty-fifth                                 $           -   $           -   $           -   $           -     $           -
    16      Total future minimum lease payments                                  $           -   $           -   $           -   $           -     $           -
    17      Less amounts for executory costs                                     $           -   $           -   $           -   $           -     $           -
    18      Net minimum lease payments                                           $           -   $           -   $           -   $           -     $           -
    19      Less amounts for interest                                            $           -   $           -   $           -   $           -     $           -
    20      Present value of net minimum lease payments                          $           -   $           -   $           -   $           -     $           -


    21      Contingent rental payments current fiscal year                       $           -   $           -   $           -   $           -     $           -
    22      Future fiscal year minimum sub-lease rentals                         $           -   $           -   $           -   $           -     $           -


    23      Value of Assets Acquired                                             $           -   $           -   $           -   $           -     $           -
    24      Accumulated depreciation                                             $           -   $           -   $           -   $           -     $           -
    25      Net capital asset                                                    $           -   $           -   $           -   $           -     $           -




Page 12 of 14
D:\Docstoc\Working\pdf\26b44154-fa61-4b1a-a7f5-76747d6e4be9.xls Capital Leases                                                                             1/12/2011 8:03 PM
                                                                                                                                                 2009 CAFR Information




Capital Leases

    A.      Entity Code: _____________________________
            Entity Name: __________________________________
            Prepared by: ____________________________
            Telephone #: ____________________________


            Refer to the Note Disclosure - Capital Leases Instructions

   Line                             Information                                      Lease           Lease           Lease           Lease             Lease
    1       Fund name (number)
    2       Fund type
    3       Asset description
    4       Asset ID number


            Future fiscal year minimum lease payments
    5          First                                                             $           -   $           -   $           -   $           -     $           -
    6          Second                                                            $           -   $           -   $           -   $           -     $           -
    7          Third                                                             $           -   $           -   $           -   $           -     $           -
    8          Fourth                                                            $           -   $           -   $           -   $           -     $           -
    9          Fifth                                                             $           -   $           -   $           -   $           -     $           -
    10         Sixth through Tenth                                               $           -   $           -   $           -   $           -     $           -
    11         Eleventh through Fifteenth                                        $           -   $           -   $           -   $           -     $           -
    12         Sixteenth through Twentieth                                       $           -   $           -   $           -   $           -     $           -
    13         Twenty-first trough Twenty-fifth                                  $           -   $           -   $           -   $           -     $           -
    14         Twenty-sixth through Thirtieth                                    $           -   $           -   $           -   $           -     $           -
    15         Thirty-first through Thirty-fifth                                 $           -   $           -   $           -   $           -     $           -
    16      Total future minimum lease payments                                  $           -   $           -   $           -   $           -     $           -
    17      Less amounts for executory costs                                     $           -   $           -   $           -   $           -     $           -
    18      Net minimum lease payments                                           $           -   $           -   $           -   $           -     $           -
    19      Less amounts for interest                                            $           -   $           -   $           -   $           -     $           -
    20      Present value of net minimum lease payments                          $           -   $           -   $           -   $           -     $           -


    21      Contingent rental payments current fiscal year                       $           -   $           -   $           -   $           -     $           -
    22      Future fiscal year minimum sub-lease rentals                         $           -   $           -   $           -   $           -     $           -


    23      Value of Assets Acquired                                             $           -   $           -   $           -   $           -     $           -
    24      Accumulated depreciation                                             $           -   $           -   $           -   $           -     $           -
    25      Net capital asset                                                    $           -   $           -   $           -   $           -     $           -




Page 13 of 14
D:\Docstoc\Working\pdf\26b44154-fa61-4b1a-a7f5-76747d6e4be9.xls Capital Leases                                                                             1/12/2011 8:03 PM
                                                                                                 2009 CAFR Information




Capital Leases

    A.      Entity Code: _____________________________
            Entity Name: __________________________________
            Prepared by: ____________________________
            Telephone #: ____________________________


            Refer to the Note Disclosure - Capital Leases Instructions

   Line                             Information                                      Lease
    1       Fund name (number)
    2       Fund type
    3       Asset description
    4       Asset ID number


            Future fiscal year minimum lease payments
    5          First                                                             $           -
    6          Second                                                            $           -
    7          Third                                                             $           -
    8          Fourth                                                            $           -
    9          Fifth                                                             $           -
    10         Sixth through Tenth                                               $           -
    11         Eleventh through Fifteenth                                        $           -
    12         Sixteenth through Twentieth                                       $           -
    13         Twenty-first trough Twenty-fifth                                  $           -
    14         Twenty-sixth through Thirtieth                                    $           -
    15         Thirty-first through Thirty-fifth                                 $           -
    16      Total future minimum lease payments                                  $           -
    17      Less amounts for executory costs                                     $           -
    18      Net minimum lease payments                                           $           -
    19      Less amounts for interest                                            $           -
    20      Present value of net minimum lease payments                          $           -


    21      Contingent rental payments current fiscal year                       $           -
    22      Future fiscal year minimum sub-lease rentals                         $           -


    23      Value of Assets Acquired                                             $           -
    24      Accumulated depreciation                                             $           -
    25      Net capital asset                                                    $           -




Page 14 of 14
D:\Docstoc\Working\pdf\26b44154-fa61-4b1a-a7f5-76747d6e4be9.xls Capital Leases                             1/12/2011 8:03 PM

				
DOCUMENT INFO
Description: Contingent Lease Agreement document sample