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(1) System Efficiency ICS created pursuant to Section S.D.3 <br />because a large portion of the water saved by this type of project <br />will increase the quantity of water in storage. <br />(2) Extraordinary Conservation ICS created by conversion of <br />Tributary Conservation ICS that was not released in the Year <br />created, pursuant to Section S.D.l.f because 5% of the ICS is <br />deducted at the time the Tributary Conservation ICS is created. <br />(3) Extraordinary Conservation ICS created by conversion of <br />Imported ICS that was not released in the Year created, pursuant <br />to Section S.D.l.g because 5% of the ICS is deducted at the time <br />the Imported ICS is created. <br />d. The records of any Contractor relating to the creation of ICS shall be <br />open to inspection by the Secretary or any Contractor, Party or Basin <br />State. <br />e. In addition to the conditions described above, creation of Extraordinary <br />Conservation ICS is subject to the following conditions: <br />(1) Except as provided in Sections S.D.2 and S.D.4, Extraordinary <br />Conservation ICS can only be created if such water would have <br />otherwise been beneficially used. <br />(2) The maximum total amount of Extraordinary Conservation ICS <br />that can be created during any Year is limited to the following: <br />(a) 400,000 acre-feet for California Contractors; <br />(b) 125,000 acre-feet for Nevada Contractors; and <br />(c) 100,000 acre-feet for Arizona Contractors. <br />(3) The maximum quantity of Extraordinary Conservation ICS that <br />may be accumulated in all ICS Accounts, at any time, is limited <br />to the following: <br />(a) 1,500,000 acre-feet for California Contractors; <br />(b) 300,000 acre-feet for Nevada Contractors; and <br />(c) 300,000 acre-feet for Arizona Contractors. <br />(4) Except as provided in Sections S.D.2 and S.D.4, no category of <br />surplus water can be used to create Extraordinary Conservation <br />ICS. <br />(5) The quantity of Extraordinary Conservation ICS remaining in <br />an ICS Account at the end of each Year shall be diminished by <br />annual evaporation losses of 3%. Losses shall be applied <br />14 <br />