App E-p.4

	Appendix E
	Page 4 of 4
San Gabriel Valley Water Company
Fontana Water Company Division
ADJUSTMENTS TO UTILITY PLANT
(Dollars in Thousands)
	Estimated	Test Year	Test Year
	2005	2006-2007	2007-2008
Advances for Construction
Beginning-of-Year Balance	$30,245.6	$31,313.6	$32,453.9
Net Additions	$1,795.0	$1,875.0	$2,887.5
Refunds	($708.3)	($708.3)	($708.3)
Transfers to Contributions	($21.3)	($21.3)	($21.3)
Reclassifications	($5.1)	($5.1)	($5.1)
End-of-Year Balance	$31,305.9	$32,453.9	$34,606.8
Average Balance	$30,775.7	$31,883.8	$33,530.4
Contributions in Aid of Construction
Beginning-of-Year Balance	$12,106.9	$17,185.1	$17,929.2
D.04-07-034 - Gain on Sale	$2,282.0
CIAC - Gains on Sale	$2,994.6
Additions	$1,300.0	$1,300.0	$1,300.0
Transfers from Advances	$21.3	$21.3	$21.3
Depreciation Accrual	($418.7)	($469.5)	($502.4)
Depreciation - Gains on Sale	($107.7)	($107.7)	($107.7)
End-of-Year Balance	$18,178.3	$17,929.2	$18,640.5
Average Balance	$17,781.0	$17,557.2	$18,284.9
Notes: $4,054,080 was added to Contributions as of January 1, 2004
and depreciated annually at the rate of 2.57%.
2004	$38,480	=0.0257 *CAIC Gains on Sale * 50%
2005 & thereafter	$76,961	=0.0257 *CAIC Gains on Sale * 50%
The depreciated cost of F10 treatment facilities ($2,349,525) was already
added to Contributions as of January 1, 2003, per D.04-07-034,
but is shown on a separate line in the above table.