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Notes to Combined Financial Statements, Continued NOTE 3 Interdepartmental Transactions ate electricity on the canal system and for Charges for use of buildings, vehicles and Although the Water and Power the use of buildings, vehicles and equip- equipment are based upon a pro rata dis- Departments of the District maintain sepa- ment, tribution of costs of related maintenance rate accounting records, there are certain The interdepartmental charge for use of operation and depreciation, interdepartmental transactions, Significant water in the All-American Canal to gener- General and administrative expenses of transactions primarily involve charges by ate electricity is based upon amounts the District are allocated between depart- the Water Department to the Power authorized by the Board of Directors in ments, with the majority of the expenses Department for the use of water to gener- 1976 and 1988, allocated 50% to the Power Department and 50% to the Water Department. NOTE 4 Utility Plant Utility plant is comprised of the following at December 31, 1994 and 1993: 1994 1993 Water Power Water Power Department Department Combined Department Department Combined Land and land rights $ 8,113,619 5,864,194 13,977,813 6,811,445 5,837,490 12,648,935 Structures and improvements 6,238,371 66,845,736 73,084,107 6,170,077 66,587,581 72,757,658 Canals 147,899,862 147,899,862 137,373,307 137,373,307 Drainage 35,268,940 35,268,940 33,180,144 33,180,144 All-American Canal 23,863,478 23,863,478 23,863,478 23,863,478 Conservation equipment 961,833 961,833 961,833 961,833 Dredges and field equipment 6,956,880 1,540,369 8,497,249 7,795,842 1,534,719 9,330,561 Automobiles and trucks 8,140,587 10,573,510 18,714,097 8,016,900 11,088,638 19,105,538 Other plant equipment 20,877,607 28,378,009 49,255,616 20,267,875 28,782,332 49,050,207 Steam plant equipment 107,502,435 107,502,435 105,601,840 105,601,840 Hydroelectric generating equipment 21,569,333 21,569,333 21,435,774 21,435,774 Gas turbines 23,952,880 23,952,880 23,949,567 23,949,567 Transmission plant 193,871,633 193,871,633 190,871,518 190,871,518 Distribution plant 223,200,229 223,200,229 200,180,184 200,180,184 Reservoirs and dams 4,977,445 3,621,022 8,598,467 4,933,721 3,613,716 8,547,437 Plant in service 263,298,622 686,919,350 950,217,972 249,374,622 659,483,359 908,857,981 Less accumulated depreciation: Balance at beginning of year 47,764,897 179,136,318 226,901,215 42,528,734 162,821,782 205,350,516 Add: Depreciation of fixed assets not acquired through contributions 2,916,362 17,456,445 20,372,807 2,844,346 15,903,619 18,747,965 Depreciation of fixed assets acquired through contributions 3,188,527 1,599,684 4,788,211 2,934,015 1,759,680 4,693,695 Less retirements, net (1,561,810) (2,026,934) (3,588,744) (542,198) (1,348,763) (1,890,961) Balance at end of year 52,307,976 196,165,513 248,473,489 47,764,897 179,136,318 226,901,215 210,990,646 490,753,837 701,744,483 201,609,725 480,347,041 681,956,766 Construction in process 518,432 1,611,911 2,130,343 1,129,274 2,999,444 4,128,718 Net book value of utility plant assets $211,509,078 492,365,748 703,874,826 202,738,999 483,346,485 686,085,484 Depreciation and amortization expense for the years ended December 31,1994 and 1993 are allocated as follows: Included in operation and maintenance expenses $ 1,079,234 1,108,505 2,187,739 1,284,304 961,754 2,246,058 Provision for depreciation 5,025,655 17,947,624 22,973,279 4,494,057 16,701,545 21,195,602 Total depreciation 6,104,889 19,056,129 25,161,018 5,778,361 17,663,299 23,441,660 Amortizatin of contributions (3,188,527) (1,599,684) (4,788,211) (2,934,015) (1,759,680) (4,693,695) Net reduction of retained earnings from depreciation $ 2,916,362 17,456,445 20,372,807 2,844,346 15,903,619 18,747,965