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UPPER PLATTE AND BEAVER CANAL L.OMPANY <br /> NOTES TO THE FINANCIAL STATEMENTS <br /> As of January 31, 2013 <br /> NOTE 3 — INVESTMENT IN RESERVOIR COMPANIES <br /> Investment in reservoir companies consists of: <br /> No. of Date Estimated <br /> Rights Acquired Cost <br /> Riverside Reservoir <br /> and Land Company 31 1920 $15,500 <br /> Riverside Reservoir <br /> and Land Company 5 2006 173,275 <br /> Jackson Lake Reservoir and <br /> Irrigation Company 33 1920 7,755 <br /> Jackson Lake Reservoir and <br /> Irrigation Company 1 2006 40,384 <br /> Morgan Prewitt Reservoir <br /> Company 50 1972 14.750 <br /> $251,664 <br /> NOTE 4 — PRIOIRTY RIGHTS, DISTRICT ONE <br /> Priority Rights consist of the following Rights in District One: <br /> Priority Date Cubic Feet <br /> Number Acquired Per Sec Cost <br /> 1 1910 20 $55,000 <br /> 28 06-02-1882 50 <br /> 33 04-15-1888 164 <br /> NOTE 4— PRIOIRTY RIGHTS, DISTRICT ONE (con't) <br /> Priority number in District No. 1 was acquired by purchases in 1910 at the cost of <br /> $55,000.. The priority is dated April 20, 1868. The remaining rights were part of the <br /> original allocation and there is apparently no cost of acquisition.. <br /> Page 8 <br />