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CT2015-101 Feasibility Study
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CT2015-101 Feasibility Study
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Last modified
12/19/2014 1:44:55 PM
Creation date
11/17/2014 3:13:16 PM
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Template:
Loan Projects
Contract/PO #
CT2015-101
Contractor Name
Upper Platte and Beaver Canal Company
Contract Type
Loan
Water District
1
County
Morgan
Loan Projects - Doc Type
Feasibility Study
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UPPER PLATTE AND BEAVER CANAL t-OMPANY <br /> NOTES TO THE FINANCIAL STATEMENTS <br /> As of January 31, 2013 <br /> NOTE 1 (Con't) - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES <br /> Use of Uncertain Tax Position <br /> —T-he-company adoppted-th omF tang rd related +$the-recognit;o ana- <br /> measurement of uncertain tax positions The adoption of this standard had no financial <br /> statement effect for the company. The company is no longer subject to federal tax <br /> examinations for the years prior to 2009 and no longer subject to state income tax <br /> examinations for the years prior to 2008.. <br /> Depreciation of Property and Equipment <br /> Property and equipment is recorded at cost, see accounting principle above„ <br /> Depreciation is computed by the straight-line over the estimated useful lives of the <br /> assets Maintenance and repairs are charged to operating expenses on the period in <br /> which they occur.. Cost of renewals and betterments, which materially extend the <br /> useful lives of the assets or increase their productivity are capitalized.. <br /> NOTE 2 - BUILDING AND IMPROVEMENTS <br /> Property and Improvements consist of: <br /> Date <br /> Acquired Life Cost <br /> Buildings 01-31-52 70 $ 15,000 <br /> Dam 01-31-52 70 28,237 <br /> Dam 01-31-52 70 34,679 <br /> Ditch System 1882 70 25,000 <br /> Augmentation Structure 11-30-91 70 22,020 <br /> Augmentation Structure 11-30-93 70 13,641 <br /> Augmentation Structure 06-30-94 40 4,635 <br /> Morton Building 11-04-99 20 9,659 <br /> Diversion Dam Improvement 06-30-02 40 93,000 <br /> JW Augmentation Site 02-01-05 40 63.174 <br /> $309,045 <br /> Page 7 <br />
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