App A-p.2

					APPENDIX A
					Page 2 of 3
				San Gabriel Valley Water Company
				Fontana Water Company Division
				Utility Plant, Depreciation Reserve, and Rate Base
				(Dollars in Thousands)
									Adjusted
					TY 2006-2007		TY 2007-2008		TY 2006-2007		TY 2007-2008
Utility Plant
	Plant BOY				$173,145.1		$186,643.2		$173,145.1		$186,643.2
	CWIP BOY				$7,700.4		$7,700.4		$7,700.4		$7,700.4
		Utility Additions			$10,743.3		$14,800.9		$10,743.3		$14,800.9
		Advances			$1,875.0		$2,887.5		$1,875.0		$2,887.5
		Contributions			$1,300.0		$1,300.0		$1,300.0		$1,300.0
			Total Additions		$13,918.3		$18,988.4		$13,918.3		$18,988.4
		Retirements			($432.6)		($432.6)		($432.6)		($432.6)
		Transfers & Adjustments			$12.4		$12.4		$12.4		$12.4
	Plant EOY				$186,643.2		$205,211.4		$186,643.2		$205,211.4
	CWIP EOY				$7,700.4		$7,700.4		$7,700.4		$7,700.4
		Weighted Plant Additions			$6,748.9		$9,284.0		$6,748.9		$9,284.0
	Weighted Average Plant				$187,594.6		$203,627.7		$187,594.6		$203,627.7
Depreciation Reserve
	Reserve BOY				$41,572.6		$45,599.0		$41,572.6		$45,599.0
		Contributions			$469.5		$502.4		$469.5		$502.4
		Depreciation Expense			$3,701.3		$4,050.2		$3,701.3		$4,050.2
		Clearing Account			$240.4		$260.8		$240.4		$260.8
			Total Accrual		$4,411.2		$4,813.4		$4,411.2		$4,813.4
		Retirements			($384.8)		($384.8)		($384.8)		($384.8)
	Reserve EOY				$45,599.0		$50,027.7		$45,599.0		$50,027.7
		Weighted Accrued Additions			$2,013.2		$2,214.3		$2,013.2		$2,214.3
	Wtd. Average Depreciation Reserve				$43,585.8		$47,813.3		$43,585.8		$47,813.3
RATE BASE
	Utility Plant				$187,594.6		$203,627.7		$187,594.6		$203,627.7
	Materials & Supplies				$965.5		$1,068.7		$965.5		$1,068.7
	Operational Cash Allowance				$11.9		$11.9		$11.9		$11.9
	Working Cash - Lead Lag				$499.5		$578.9		$499.5		$578.9
	Depreciation Reserve				($43,585.8)		($47,813.3)		($43,585.8)		($47,813.3)
	Advances for Construction				($31,883.8)		($33,530.4)		($31,883.8)		($33,530.4)
	Contributions				($17,557.2)		($18,284.9)		($18,981.4)		($18,284.9)
	Deferred Income Taxes				($17,329.4)		($18,631.8)		($17,329.4)		($18,631.8)
	Deferred ITC				$436.2		$455.4		$436.2		$455.4
	Investment - Fontana Union Water				$989.3		$989.3		$989.3		$989.3
	Taxes on Advances and CIAC				$2,436.3		$2,597.3		$2,436.3		$2,597.3
	District Rate Base				$82,577.2		$91,068.9		$81,153.0		$91,068.9
		Common Utility Allocation			$4,214.3		$4,401.7		$4,214.3		$4,401.7
	Average RATE BASE				$86,791.5		$95,470.6		$85,367.3		$95,470.6
					(continued)