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HomeMy WebLinkAboutBayham PSAB 3150 Compliance Report MUNICIPALITY OF BAYHAM PSAB 3150 COMPLIANCE REPORT APRIL 14, 2009 (Amended September 30, 2009) Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc CONTENTS Page 1. INTRODUCTION 1.1 Purpose and Scope of Project 1-1 1.2 Overview of PSAB 3150 1-1 2. PROJECT APPROACH 2-1 3. TANGIBLE CAPITAL ASSET POLICIES 3.1 Background 3.1.1 Purpose 3-1 3.1.2 Definitions 3-1 3.2 Inventory Collection, Valuation and Maintenance Policies 3.2.1 Asset Categories 3-5 3.2.2 Pooled Tangible Capital Assets 3-8 3.2.3 Capitalization Thresholds 3-9 3.2.4 Valuation and Measurement 3-10 3.2.5 Contributed or Donated Tangible Capital Assets 3-11 3.2.6 Leased Tangible Capital Assets and Leasehold Improvements 3-12 3.2.7 Long-term Development or Construction of Tangible Capital Assets 3-14 3.2.8 Tangible Capital Assets of Consolidated Entities 3-14 3.2.9 Capitalized Interest 3-15 3.2.10 Declaring a Tangible Capital Asset Surplus 3-15 3.2.11 Nominal Value Tangible Capital Assets 3-15 3.2.12 Works of Art and Historical Treasures 3-15 3.3 PSAB 3150 Compliance Policies 3.3.1 Amortization Methods & Rates 3-16 3.3.2 Useful Life Assumptions 3-17 3.3.3 Betterments 3-17 3.3.4 Write-offs/Write-Downs Procedures 3-18 4. VALUATION APPROACH AND REPORTING REQUIREMENTS 4.1 Historical Cost Valuation Examples 4-1 4.1.1 Gravel Road 4-2 4.1.2 Urban Road 4-3 4.1.3 Facility 4-5 4.1.4 Pooled Computers 4-7 4.1.5 Vehicle (Rolling Stock) 4-10 4.2 Financial Statement Presentation 4-12 4.3 Disclosure Requirements 4-13 4.4 Potential Budgeting Opportunities 4-14 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc CONTENTS Page 5. INVENTORY COLLECTION AND PSAB 3150 CALCULATIONS 5.1 Inventory Collection 5-1 5.2 Ongoing Maintenance of Inventory 5-1 5.3 Calculation Assumptions and Summary of Results 5-2 POLICY APPENDICES A CAPITAL ASSET INVENTORY HIERARCHY B EXAMPLE OF POOLED DEEMED DISPOSITION ASSET POOLING METHODOLOGY C CAPITALIZE -VS- EXPENSE DECISION FLOWCHART D ESTIMATED USEFUL LIFE OF ASSETS OTHER REPORT APPENDICES E SAMPLE FINANCIAL STATEMENT PRESENTATION AND DISCLOSURE REQUIREMENTS F CONSUMER PRICE INDEX HISTORICAL COST DEFLATOR G NON-RESIDENTIAL BUILDING CONSTRUCTION PRICE INDEX HISTORICAL COST DEFLATOR H TANGIBLE CAPITAL ASSET INVENTORY WITH PSAB CALCULATIONS Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc 1. INTRODUCTION 1-1 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc 1. INTRODUCTION 1.1 Purpose and Scope of Project Watson & Associates Economists Ltd. (Watson) was retained by the Municipality of Bayham to complete a Public Sector Accounting Board (PSAB) 3150 Compliance Study. The approach to this undertaking involved a two-phase approach: the preparation of a tangible capital asset inventory and associated policies (Phase 1), and the completion of calculations, policies and procedures to become compliant with PSAB 3150 (Phase 2). This report provides the results, recommendations and conclusions of both phases. 1.2 Overview of PSAB 3150 The Public Sector Accounting Board has been the authoritative accounting body to which municipalities have been conforming since the year 2000. To this point, only minor changes have been made to the PSAB handbook, which serves as the guidance document that municipalities must follow. However, the recent changes to section 3150 are being labelled as the greatest changes to municipal accounting in decades. The new section 3150 requires local governments to move from the traditional modified accrual accounting approach to a full accrual accounting approach. The predominant transactions that have not been accrued in municipal accounting ledgers to date are the costs associated with purchasing or constructing tangible capital assets. Tangible capital assets include roadways, water systems, wastewater systems, rolling stock, equipment, land, land improvements, buildings, and all other capital related assets a municipality manages that have an expected life greater than one accounting period. Currently (pre-2009), capital assets are recorded as expenditures in the year they are acquired or constructed. With this approach, the value of these capital assets on the financial statements disappears with the start of the next fiscal year. The long term issue with this approach is a lack of a capital asset inventory both in the municipality’s accounting system and financial statements. Under the new section 3150, effective for the 2009 fiscal year, municipalities will be required to capitalize tangible capital assets, thus creating an inventory of assets. When PSAB 1-2 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc 3150 is fully implemented, citizens and other stakeholders reading the financial statements of a municipality will be able to determine how much capital spending has been put into tangible capital assets in the past. It is interesting to note that the private sector, federal, and provincial governments have already implemented full accrual accounting, and that municipalities in Canada are the last to go through the implementation process. The task of taking full inventory and valuation of a municipality’s tangible capital assets is a considerable one given the limited historical requirement to maintain this information. PSAB 3150 defines a tangible capital asset as: Tangible capital assets are non-financial assets having physical substance that: (i) are held for use in the production or supply of goods and services, for rental to others, for administrative purposes or for the development, construction, maintenance or repair of other tangible capital assets; (ii) have useful economic lives extending beyond an accounting period; (iii) are to be used on a continuing basis; and (iv) are not for sale in the ordinary course of operations. Source: Public Sector Accounting Board Handbook section 3150.05 Determining what assets the Municipality manages within this definition is a significant task in itself; however a further challenge will be the valuation of these assets. PSAB 3150 states that historical cost (or the cost of the asset when it was purchased, constructed or developed) must be used for accounting purposes and reported on year-end Financial Statements and Financial Information Returns (FIR’s). Traditionally these costs have not been tracked and many of the municipality’s assets were constructed decades ago. Another aspect of PSAB 3150 relates to the amortization of the Municipality’s tangible capital assets, which will appear as a non-cash expense on the financial statements. The introduction of non-cash expenses on a municipality’s financial statements leads to a significant change to the format of existing statements and raises the question of whether or not revenue (i.e. tax dollars) should be levied to cover these non-cash expenses. While it may not make sense to fund amortization (as it related to previously purchased or constructed assets), funding an asset management plan does make sense to save for and fund the ultimate replacement of these assets in the future. Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc 2. PROJECT APPROACH 2-1 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc 2. WORK PLAN SUMMARY This project was undertaken by Municipal staff under the leadership of Suzanna Mantel, Treasurer of the Municipality. Once key milestones were met, decisions and results were discussed with Suzanna for consideration. The following figure represents the organizational chart for the project. Figure 2-1: Project Organizational Chart The work plan initiated by the Municipality to become compliant with PSAB 3150 can be summarized as follows: Municipality of BayhamCouncil Kyle  Kruger,  Administrator Suzanna Mantel, Treasurer   and Municipal  Staff Watson  & Associates  Economists Limited 2-2 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc Phase 1: Inventory Listing of Existing Tangible Capital Assets • Legislative review; • Create tangible capital asset (TCA) categories for reporting purposes and sub- categories for recording purposes; • TCA level of detail analysis (single asset approach, component approach); • Establish policies and procedures required to maintain and update inventory records (i.e. capitalization thresholds); • Review 3-Phase Approach, TCA categories, and procedures/policies with the Municipality’s auditor; • Provide guidance and calculation assistance during the inventory collection process; • Assistance with valuing all TCA’s at replacement and historical cost, and summarizing other key data, such as date of purchase/construction, and estimate useful life; Phase 2: PSAB 3150 Compliance • Establish amortization methods and rates for each TCA sub-category; • Calculate Accumulated Amortization and Net Book Value to the last reporting period; • Determine required reporting data (additions, disposals, contributed assets, nominal assets, art & treasures, capitalized interest, etc.); • Create procedures for assessing reasonableness of TCA valuation, and determine write-downs of TCA’s (if needed); • Calculate current year amortization; • Prepare disclosure format for audited financial statements. With the completion of this undertaking, the Municipality of Bayham is now equipped with a TCA inventory, PSAB 3150 reporting calculations, and the necessary policies and procedures for maintaining compliance. As a result, the inventory and calculations can be maintained on an ongoing basis by Municipal staff. As part of the work plan, auditor input was sought and expectations were identified to mitigate problems with future year-end audits. Specifically, the PSAB 3150 compliance policies created for Bayham were reviewed Graham Scott Enns LLP., Chartered Accountants to ensure their expectations were met. Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc 3. TANGIBLE CAPITAL ASSET POLICIES 3-1 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc 3. TANGIBLE CAPITAL ASSET POLICIES 3.1 Background The following policies were developed through discussions with Municipal staff, taking into account the types, amounts and values of tangible capital assets in Bayham. These policies have been reviewed and accepted by the Municipality’s external auditor. 3.1.1 Purpose The Canadian Institute of Chartered Accountants Public Sector Accounting Standards Board has approved the recommendations to Section PSAB 3150, Tangible Capital Assets. Starting with December 31, 2009 financial statements, all Canadian local governments will be required to account for Tangible Capital Assets at historical cost and amortize this cost over the estimated life of all assets. This policy establishes standards on how to account for and report tangible capital assets in the financial statements of the Municipality of Bayham. The standards do not apply to intangible assets, natural resources and Crown lands that have not been purchased by the Municipality. 3.1.2 Definitions a) Assets are defined as: economic resources within the control of the Municipality resulting from past transactions or events and from which future economic benefits may be obtained. b) Amortization is the allocation of the cost (less the residual value) of a tangible capital asset to operating periods as an expense over its useful life in a rational and systematic manner appropriate to its nature and use. Amortization is also commonly known as depreciation. 3-2 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc c) Betterment is a cost incurred which enhances the service potential of a tangible capital asset. Such expenditures would be included in the tangible capital asset’s cost. Service potential is enhanced for a tangible capital asset when costs are incurred to: i. extend its useful life; ii. increase its service capacity, or previously assessed physical output; iii. lower any operating costs associated with the tangible capital assets; or iv. improve the quality of the output from the tangible capital asset. d) Capital Work-In-Progress is the cost of a Municipality’s tangible capital assets under construction, constructed or in an uncompleted process of acquisition and that are not yet in service. Amortization is not applied to Capital Work-In-Progress. e) Capitalization Threshold is the value above which tangible capital assets are capitalized and reported in the financial statements f) Contributed (Donated) Assets are tangible capital assets received at no or nominal cost. The cost of a contributed tangible capital asset is considered to be equal to its fair value at the date of contribution. Some examples would include a transfer of tangible capital assets from a more senior level of government for no cost; or the receipt of roads, streetlights, and other infrastructure from a developer as part of a subdivision agreement. g) Equipment is defined as an apparatus, tool, device, machine, implement or instrument utilized to facilitate a process, function or completion of a task. Equipment also includes furniture and fixtures. It may be installed within a building, but could be moved and reinstalled at a different location, if required (it is not permanently affixed to or integrated into the building or structure in which it resides). h) Facilities (buildings) are defined under Part 1 of the Ontario Building Code as: i. a structure occupying an area greater than ten square metres consisting of a wall, roof and floor or any of them or a structural system serving the function thereof including all plumbing, works, fixtures and service systems appurtenant thereto, ii. a structure occupying an area of ten square metres or less that contains plumbing, including the plumbing appurtenant thereto, 3-3 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc iii. plumbing not located in a structure, iv. a sewage system, or v. structures designated in the building code; i) Fair Value is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s length transaction who are under no compulsion to act. j) Historical Cost is the gross amount of consideration originally given up to acquire, construct, develop or better a tangible capital asset, and includes all costs directly attributable to the asset’s acquisition, construction, development or betterment, including installing the asset at the location and in the condition necessary for its intended use. Capital grants would not be netted against the cost of the related tangible capital asset. k) Infrastructure Assets are composed of linear assets and their associated specific components. Some examples would include: Transportation Infrastructure (Roads – including cycling lanes, bridges, tunnels, public transit rail line portion only, drainage systems), Utilities (telephone, gas and electrical) and Environmental Infrastructure (water delivery systems, waste water treatment, storm drainage systems). l) Intangible Capital Asset is a non-financial asset that has no substance, such as copyrights, trademarks, patents and goodwill. Intangible capital assets are separate and distinct from tangible capital assets. m) Land is defined as real property in the form of a plot, lot or area. Includes all expenditures made to acquire land and to ready it for use where the improvements are considered permanent in nature and includes purchase price, closing costs, grading, filling, draining and clearing, removal of old buildings (net of salvage), assumption of liens or mortgages, and any additional land improvements that have an indefinite life. Land is valued separately from buildings which may be erected upon it. n) Land Improvements consist of betterments, site preparation and site improvements (other than buildings) that ready land for its intended use, and which generally decay or break down over time (i.e. have a defined useful life).. 3-4 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc o) Linear Assets are assets generally constructed or arranged in a continuous and connected network. p) Nature (of an asset) is a description of the type of asset, its characteristics, features and location. q) Net Book Value of a tangible capital asset is its historical cost, less accumulated amortization and the amount of write-downs, if applicable. r) Non-Financial assets are defined as: acquired, constructed or developed assets that do not normally provide resources to discharge existing liabilities, but instead: i. are normally employed to deliver government services; ii. may be consumed in the normal course of operations; and iii. are not for sale in the normal course of operations.(PS 1000.42) s) Pooled Tangible Capital Assets are homogenous in terms of their physical characteristics, use and expected useful life. Pooled tangible capital assets are amortized using a composite amortization rate based on the average useful life of the different assets in a group. t) Replacement Cost is the cost of replacing an asset with one that has substantially the same functionality and capacity but has a different physical form or uses the most common current technology. u) Reproduction Cost is the cost of replacing an asset with a substantially similar one, or the price of replacing an asset in its present physical form and utilizing similar technology to the original asset. v) Residual Value is the estimated net realizable value of a tangible capital asset at the end of its useful life to a local government. Also commonly referred to as salvage value. 3-5 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc w) Tangible Capital Assets are defined as: Non-financial assets having physical substance that: i. are held for use in the production or supply of goods and services, for rental to others, for administrative purposes or for the development, construction, maintenance or repair of other tangible capital assets; ii. have useful economic lives extending beyond an accounting period; iii. are used on a continuing basis; and iv. are not for resale in the ordinary course of operations. (PS 3150.05) x) Useful Life is the estimate of either the period over which a local government expects to use a tangible capital asset, or the number of production or similar units that it can obtain from the tangible capital asset. The life of a tangible capital asset may extend beyond its useful life. The life of a tangible capital asset, other than land, is finite, and is normally the shortest of the physical, technological, commercial, and legal life. y) Vehicle is a means of transportation, usually having wheels, for transporting persons or things or designed to be towed behind such an apparatus. Also commonly referred to as ‘rolling stock’. z) Write-Down is a reduction in the cost of a tangible capital asset to reflect the decline in the asset’s value due to a permanent impairment. 3.2 Inventory Collection, Valuation and Maintenance Policies 3.2.1 Asset Categories a) Asset hierarchies have been created to be used in developing and maintaining the inventory listing. The hierarchy identifies multiple “aggregation levels” which allow the inventory data to be consolidated to assist the Municipality with multiple initiatives (e.g. PSAB 3150 Financial Reporting, Financial Information Return Reporting, Budgeting and Financial Planning, and Asset Management). Please refer to Appendix A for details. b) As illustrated in the appendix to this policy, the asset hierarchies can be categorized into multiple aggregation levels such as: 3-6 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc i. AGGREGATION LEVEL (ASSET CODE) 1: By Asset Type - a category of assets that are objectively similar in nature or function in a municipality’s operations. This categorization is required for disclosure purposes on the annual audited financial statements. A summary of asset types include: • Land • Land improvements • Equipment • Vehicles • Facilities • Infrastructure ii. AGGREGATION LEVEL (ASSET CODE) 2: By FIR Category - aggregation of assets by functional service areas, in which an asset is used, with the annual Financial Information Return (FIR) as a reference for categorization. This categorization is required to complete the Municipality’s annual FIR. A summary of FIR categories used by the Municipality include: • General Government • Protection Services • Transportation Services • Environmental Services • Health Services • Recreation & Culture • Planning & Development iii. AGGREGATION LEVEL (ASSET CODE) 3: By Budget Area - aggregation of assets by departmental service areas, in which an asset is used, with the annual Financial Information Return (FIR) as a reference for categorization. This categorization assists the Municipality with internal reporting and budgeting as well as detailed breakdowns for the annual FIR. Watson will be utilizing the data within this aggregation to prepare the Phase 3 lifecycle financial plan for the Municipality. Some examples of budget areas include: • Administration • Fire • Protective Inspection & Control 3-7 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc • Roadways • Waterworks • Parks • Libraries • Planning iv. AGGREGATION LEVEL (ASSET CODE) 4-6: By Asset Detail - Description of the specific asset being recorded. This categorization provides for asset management related detail which better inform asset service life and capital planning. Some examples of asset detail include: • Specific land parcels • Facility roof • Gravel Roads • Sidewalks c) The hierarchies represent the applicable tangible capital asset groupings and level of asset detail for the Municipality of Bayham. d) In relation to the Facilities hierarchy, a facility or building must meet the definition contained in policy 3.1.2 to be recorded as a facility. Failure to meet the definition requires the asset to be recorded as an asset under another category (e.g. land improvement or equipment). Single Asset vs. Component Approach e) Certain complex tangible capital assets consist of a number of significant components. PSAB 3150 provides the option to record complex tangible capital assets as a ‘single asset’, or to record each major component as a separate asset. f) Under the ‘single asset’ approach, cost includes all components combined, and amortization is based on the average useful life of the entire asset. The replacements of the individual components will be expensed as incurred. 3-8 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc g) The component approach requires that the cost of each component be tracked, and amortization is based on the expected useful life of each of the components. The replacement of the individual components would be eligible to be capitalized. 3.2.2 Pooled Tangible Capital Assets In circumstances where multiple tangible capital assets are similar in nature and there is little or no benefit in segregating out each individual item into separate assets, they may be grouped into ‘pooled tangible capital assets’. Common characteristics of pooled tangible capital assets are: a) Pooled Tangible Capital Assets are assets normally bought or owned in quantity that are treated as one single asset for accounting purposes. b) Pooled Assets do not meet the single asset capitalization threshold individually, however when pooled together exceed the pooled capitalization threshold. c) Assets that will be pooled together will be identical or close to identical in terms of asset type and characteristics. d) The following represents a list of assets to be pooled by the Municipality: i. Furniture ii. Picnic Tables iii. Computers iv. Fire Equipment (Various) v. Curb Stops vi. Water Valves vii. Hydrants viii. Water Meters ix. Wastewater Valves e) For accounting purposes, pooled tangible capital assets will be tracked by year of purchase, with a deemed disposition occurring in the final year of useful life, with the 3-9 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc exception of the pool for Picnic Tables. The pool for Picnic Tables will deem one tenth (1/10) of the total pool disposed of at then end of each year. 3.2.3 Capitalization Thresholds Each tangible capital asset type is assigned a capitalization threshold. Capitalization thresholds represent the minimum amounts that capital related costs must exceed before they are considered for capitalization as a tangible capital asset. This threshold will be used to determine if a related cost incurred should be recorded as a tangible capital asset or if the cost is immaterial and should be expensed in operations. In determining the capitalization thresholds, consideration has been given to: a) weighing the benefits realized versus the costs incurred in collecting and maintaining the tangible capital asset inventory for the various asset types, as some assets may be impractical or prohibitively costly to maintain in the tangible capital asset inventory; b) ensuring the total value of assets below the thresholds (and therefore not capitalized) is small enough that it will not exceed the external auditor’s materiality level; and c) the impact of changes in capitalization levels on future operating budgets and performance measure reporting, which enhances comparability on a year-to-year basis and with other municipalities. Table 3-1 illustrates the capitalization thresholds (by asset type) that have been established for single assets within an asset type. Table 3-1 Single Asset Capitalization Thresholds Asset Type Municipality of Bayham Capitalization Thresholds Land $5,000 Land Improvements $5,000 Facilities $5,000 Rolling Stock (Vehicles)$10,000 Equipment $5,000 Infrastructure $20,000 3-10 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc In the case of pooled tangible capital assets, the individual assets within the pool will be valued below the threshold levels shown in Table 3-1. However, when the total value of the pool is considered, it represents a significant investment and should be recorded as part of the tangible capital asset inventory. Table 3-2 represents the combined historical cost value of a TCA pool (by asset type) needed to create or maintain a pool. Please note that if a single asset exceeds the thresholds set in Table 3-1, then a pool cannot be created (must maintain as a single asset). Table 3-2 Asset Type Threshold Required to Create/Maintain a Pool of Assets Land $15,000 Land Improvements $15,000 Facilities $15,000 Rolling Stock (Vehicles)$30,000 Equipment $15,000 Infrastructure $60,000 Regarding annual purchases of pooled assets, any purchase that falls into one of the pooled asset categories that exceeds $1,000 will automatically be accounted for as an addition to the pooled asset. A purchase that falls below $1,000 will be expensed within the operating budget. 3.2.4 Valuation and Measurement a) Historical cost valuation of tangible capital assets is required for PSAB 3150 compliance. b) Valuation methods used when becoming PSAB 3150 compliant will be documented for review by the auditor during their year-end audit procedures. Actual historical cost will be utilized for valuing tangible capital assets purchased, constructed or developed where the information is readily available. c) For tangible capital assets with no actual historical cost values, historical cost will be estimated using alternative valuation techniques. For this purpose, replacement cost values have been are to be used and then discounted to an estimated historical cost. 3-11 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc d) The deflating or discounting process required the use of multiple indices. The indices used by asset type are as follows: Table 3-2 Historical Cost Indices PSAB 3150 states that costs directly associated with preparing a tangible capital asset for its intended use can be included as part of the historical cost of the asset. Some examples of valid costs to be included: • Installation and assembly costs (payroll costs of staff directly involved in installation/assembly, contracted services); • Initial delivery costs (freight, duty, transportation services); • Site preparation costs (demolition costs, environmental cleanup); • Initial testing costs to ensure the asset is functioning properly (payroll costs of staff directly involved in testing, contracted services); • Professional fees (engineering, legal, architect, environmental); • Internal design and inspection costs (payroll costs of staff while working directly on capital asset design/inspection); • Capitalized interest (borrowing costs) incurred during the period of time the capital asset is actively being prepared for its intended use. 3.2.5 Contributed or Donated Tangible Capital Assets PSAB 3150 requires municipalities to record contributed (or donated) assets as tangible capital assets. Examples of contributed tangible capital assets include: Asset Type Nature Preferred Index Appendix Equipment & Rolling Stock Consumer Related Consumer Price Index Appendix F Land & Land Improvements Consumer Related Consumer Price Index Appendix F Facilities/Buildings Construction Non Residential Building Construction Price Index Appendix G Infrastructure Construction Non Residential Building Construction Price Index Appendix G 3-12 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc • A road constructed by a developer (usually as part of a developer agreement) and contributed to the Municipality; • Donated playground equipment. • The contribution/donation could be made up of an entire asset, or a partial payment of an asset. Contributed tangible capital assets will be recorded as follows: a) as assets of the Municipality; b) the timing of the recording of the contributed tangible capital asset will be at the date when ownership is acquired; c) if a development agreement is involved, ownership will be based on the terms and conditions of the development agreement; d) the cost will be considered to be equal to its fair value at the date of contribution; e) when the asset contribution date differs from the asset purchase, construction or development date by more than one year, the cost of the asset will be discounted using relevant amortization rates in order to determine an accurate value at contribution; and f) when costing data is not available from the contributor, the Municipality will use internal costing data to estimate asset value. This internal costing data will be provided by the respective department involved, and checked by the Finance department. 3.2.6 Leased Tangible Capital Assets and Leasehold Improvements Certain leased assets are capital in nature and therefore qualify to be included in the tangible capital asset listing, due to the specifications in the terms of the lease. All leases that meet one of the following conditions must be included in the tangible capital asset inventory in the same manner as owned tangible capital assets: a) the Municipality will own (or will likely own) the leased asset at the end of the term; 3-13 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc b) the lease term is most (i.e. over 75%) of the estimated useful life of the leased asset; c) the current value of lease payments over the term of the lease is substantially all (i.e. over 90%) of the fair value of the leased tangible capital asset; or d) other lease terms suggest that the lease is capital in nature. As at December 31, 2007 the Municipality of Bayham did not have any leases in place that have determined to be capital in nature. The above conditions will be used to test future leases for capital related qualities. In lease arrangements where the leased asset does not qualify to be included in the tangible capital asset listing (i.e. it is operating lease), any modification to the leased asset can be considered a leasehold improvement and capitalized for PSAB 3150 purposes where each of the following four criteria have been met: a) modifications must have been made to leased assets; b) the Municipality (as lessee) must pay for the improvements (without reimbursement from the lessor); c) the leasehold improvement should meet the definition of a tangible capital asset; and d) the modification reverts back to the lessor at the end of the lease (i.e. cannot be separated from the leased property). Leasehold improvements are amortized over the useful life of the improvement or the lease term (including any renewal option where extension of the lease is expected) whichever is shorter. Where the leased asset qualifies to be included in the tangible capital asset listing, the modification is classified as a betterment and capitalized as part of the original cost of the capital asset; amortized over the useful life of the asset unless the life of the betterment is significantly less than that of the asset. 3-14 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc 3.2.7 Long term Development or Construction of Tangible Capital Assets PSAB 3150 states that the following must be presented in the notes to the Municipality’s annual financial statements: The net book value of tangible capital assets not being amortized because they are under construction or development or have been removed from service; (PS 3150.42b) Due to this requirement, the Municipality’s asset hierarchy has been established so that this information can be easily extracted from the inventory database. “Construction in Progress” accounts have been established to ensure these assets will not be amortized until they are put into service. As part of the year-end procedures, a “Construction in Progress” report that illustrates all activity posted to these accounts with be maintained by the Finance department. Departments will review the report annually to ensure that once a tangible capital asset is put into service that it is excluded from the construction in progress report. 3.2.8 Tangible Capital Assets of Consolidated Entities In situations where a joint service board exists (i.e. local service board) and the Municipality of Bayham has partial control or ownership of the Board: a) Tangible capital assets of the Board will be inventoried and maintained by the Board. The results will be shown in the Board’s annual financial statements. It is the Municipality’s preference that similar inventory policies, procedures and asset structure as identified in this policy be utilized by the respective Boards. b) The Municipality of Bayham, through the year-end audit process, will consolidate its share of the Board’s financial statements with the Municipality’s activities for the purposes of the Municipality’s year-end consolidated financial statements. 3-15 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc 3.2.9 Capitalized Interest Interest costs attributable to financing up-front costs of the acquisition, construction, or development of tangible capital assets will be expensed in the operating budget, and not capitalized. 3.2.10 Declaring a Tangible Capital Asset Surplus If a Tangible Capital Asset goes from being “in use” to being “for sale”, it must be classified as an inventory item held for resale (i.e. not a tangible capital asset). In order for an asset to be reclassified as a surplus asset, all of the following criteria must be met: a) Council has committed to selling the asset; b) The asset is in a condition to be sold; c) The asset is publicly seen to be for sale; d) There is an active market for the asset; e) There is a plan in place for selling the asset; and f) It is reasonably anticipated that the sale will be completed within one year of the financial reporting date. 3.2.11 Nominal Tangible Capital Assets PSAB 3150.42 requires municipalities to disclose the nature and use of tangible capital assets that have been recorded at nominal amounts. Assets can be recorded at nominal amounts if estimating the historical cost of the assets is very difficult, and the resulting net book value would be immaterial. A list of assets that have been recorded at nominal values will be maintained by the Municipality, to ensure the Municipality will be in a position to disclose the required information each year on the financial statements. 3.2.12 Works of Art and Historical Treasures Works of Art and Historical Treasures owned by the Municipality are not to be included in the tangible capital asset listing since a reasonable estimate of the future benefits associated with these items cannot be made. However, the nature of these assets must be disclosed in the 3-16 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc notes to the annual financial statements. Some examples of items that fall under this category include: • Works of art (i.e. in a museum or used as decoration in a Municipal building); • Antiques owned by the Municipality (i.e. antique fire trucks used in parades). Works of Art and Historical Treasures will be treated as follows: a) All assets that are considered works of art or historical treasures will not be recorded as tangible capital assets in the Municipality’s asset inventory. b) All works of art and historical treasures will be tracked only for financial statement note disclosure on an annual basis. Note disclosure will be based on the nature of the assets, not the quantity and value. c) Any future purchases of works of art and/or historical treasures will be expensed to operations at cost. 3.3 PSAB 3150 Compliance Policies 3.3.1 Amortization Methods and Rates PSAB 3150 requires tangible capital assets to be amortized “in a rational and systematic manner appropriate to its nature and use by the government”. To meet these requirements, the Municipality will utilize the Straight Line amortization method for all tangible capital assets with the exception of rolling stock. No amortization will be charged in the year of acquisition. For amortization calculation purposes, residual value will be zero for all tangible capital assets. Rolling stock amortization will be based on kilometres or hours driven over a kilometre or number of hours useful life per asset. If none of those are applicable the straight-line method will be implemented, as above. For the rolling stock assets using the alternative method, amortization will be charged in the year of acquisition. 3-17 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc TYPE PATTERN EXAMPLE Straight Line Amortization Consistent over life $10,000 asset ÷ 10 year life $ 1,000 amortization per year. Kilometres / Hours Driven Varies per year by usage $32,000 asset ÷300,000 km useful life x 30,000 km driven in 2007 $ 3,200 amortization for 2007 3.3.2 Useful Life Assumptions The determination of expected useful lives for tangible capital assets requires consideration of several factors, including present condition, intended use, expected deterioration, technological obsolescence, construction type, geological factors, and planned maintenance policy. The estimated useful lives used in calculating amortization are summarized in Appendix D. 3.3.3 Betterments For a cost to be included in the value of a tangible capital asset as a betterment, one of the following must be true: a) Non-Complex Network System Tangible Capital Assets (i.e. equipment, rolling stock) a. Increases previous physical output/service capacity; b. Operating costs are lowered; c. Useful life of the asset is extended; or d. Quality of output has improved. b) Complex Network System Tangible Capital Assets (i.e. roads, water/sewer systems) a. Increases the service potential of the tangible capital asset (may or may not increase useful life). Please refer to Appendix C for further details. 3-18 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc 3.3.4 Write-Offs/Write-Downs PSAB 3150.31 states the following: “When conditions indicate that a tangible capital asset no longer contributes to a government’s ability to provide goods and services, or that the value of future economic benefits associated with the tangible capital asset is less than its net book value, the cost of the tangible capital asset should be reduced to reflect the decline in the asset’s value.” There are many different factors that may lead to one or more of the Municipality’s assets having a value that is less than its calculated net book value for PSAB purposes, including the following: • Unforeseen damage to the asset; • Expected maintenance plan not adhered to; • Changes in geological or weather conditions; • Developments in technology resulting in obsolescence; and • A change in how the asset is used. The write-off/write-down process for the Municipality of Bayham is as follows: a) Every year during the year-end process, an evaluation process will be initiated by the Finance department, in conjunction with all departments to identify any tangible capital asset requiring a write-off or write-down. b) During this process the Finance department will provide tangible capital asset listings (showing historical cost, accumulated amortization, and net book value) to each respective department. c) The departments will document (in writing) where write-offs are required to the Finance department, who will assess the need for the write-offs and post the necessary transactions. d) All write-offs will be charged to the applicable operating budget area from which the tangible capital asset is used. Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc 4. ASSET INVENTORY AND VALUATION APPROACH 4-1 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc 4. ASSET INVENTORY AND VALUATION APPROACH 4.1 Historical Cost Valuation Examples This section illustrates the historical cost inventory valuation process that was followed in this report. Four examples have been provided as follows: 4.3.1 Gravel Road 4.3.2 Urban Road 4.3.3 Facility / Building 4.3.4 Pooled Computer Asset 4.3.5 Vehicle /Rolling Stock Within these examples, amortization, accumulated amortization, and net book value have been estimated for a fictitious Municipality assuming the adoption of the following policies: • Historical Cost for each asset was estimated by deflating estimated replacement cost values using the recommendations and indices from the “Historical Cost Indices for PSAB 3150 Purposes” Report Prepared by Watson & Associates Economists Ltd. on behalf of MFOA and AMCTO. • An amortization policy establishing “straight line amortization over a tangible capital asset’s useful life with no residual value”. The examples also illustrate the process for setting historical cost values from 2006 replacement costs figures and show potential transactions for 2006, 2007 and 2008. These transactions are for illustration purposes only, as PSAB 3150 compliance is only required for fiscal 2009 and beyond. 4-2 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc 4.1.1 Gravel Road The following example illustrates the preliminary transactions required to value a gravel road that will be segregated into two separate assets; a road surface and a road base. The gravel road was originally constructed in 1849 with very little improvements to the road base since that date. The base is believed to have a useful life of 50 years. The road was last resurfaced in 2005, and resurfacing on a gravel road has a useful life of 3 years. PSAB 3150 Valuation Example GRAVEL ROAD Gravel Road built in 1849, very little or insignificant improvements to road base, road resurfacing every 3 years Historical Cost Current Replacement Cost of Entire Road 350,000$ - in 2006 $ Assumed split of road surface/base (30/70) Surface 105,000$ Base 245,000$ 350,000$ Year Factor Discount Base to year of construction 1849 0.0074 1,813$ Discount Surface to year of last resurfacing 2005 0.9371 98,396$ Estimated Historical Cost of Gravel Road 100,209$ Accumulated Amortization (as at December 31, 2006) Assuming the road base has an estimated useful life of 50 years and a gravel surface has a useful life of 3 years The road base is beyond it's useful life, therefore the asset is fully amortized The road surface was completed in 2005, therefore at the end of 2006 it had 1 year (or 1/3) life remaining 2006 2007 2008 Base Accumulated Amortization: 50/50 x $1,813 = 1,813$ 1,813$ Surface Accumulated Amortization: 2/3 x $98,396 = 65,597$ 98,396$ Total Accumulated Amortization 67,410$ 100,209$ Net Book Value Base Historical Cost 1,813$ 1,813$ 1,813$ Accumulated Amortization (1,813)$ (1,813)$ (1,813)$ Net Book Value -$ -$ -$ Surface (2005) Historical Cost 98,396$ 98,396$ -$ Accumulated Amortization (65,597)$ (98,396)$ -$ Net Book Value 32,799$ -$ -$ New Surface (2008) Historical Cost (from invoices)120,000$ Accumulated Amortization (1/3)(40,000)$ Net Book Value 80,000$ 4-3 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc Extending this example through to 2007, the last year of amortization would incur for the road surface, resulting in a 2007 year-end net book value of the road base and road surface of zero. This last year of amortization for the road surface would be an amortization expense within the Municipality’s operating budget. In 2008, assuming funding as available through the Municipality’s budget, the resurfacing of the road would take place, triggering the following transactions: • Removal of the historical cost and accumulated amortization of the old road surface (at this point, both figures will be $98,396 thus cancelling each other out). • The new road surface would be recorded as a tangible capital asset. • At the end of the year, amortization on the new road surface would be recorded (equal to one third of the historical cost of the new surface). 4.1.2 Urban Road The following example illustrates the preliminary transactions required to value an urban road that will be segregated into two separate assets; a road surface and a road base. The road was originally constructed in 1972 as part of a development agreement for a subdivision. The Municipality obtained ownership of the road in 1973. No improvements to the road base occurred since construction. The base is believed to have a useful life of 50 years. The road was last resurfaced in 1995, and resurfacing on an urban road has a useful life of 20 years. PSAB 3150 Valuation Example URBAN ROAD Urban Road built in 1972 as part of a development agreement, Town obtained ownership in 1973, very little or insignificant improvements to road base, and resurfacing completed in 1995. Historical Cost Current Replacement Cost of Entire Road 575,000$ - in 2006 $ Assumed split of road surface/base (30/70) Surface 172,500$ Base 402,500$ 575,000$ Year Factor Discount Base to year of construction 1973 0.2038 82,030$ Reduction in value: non-ownership (1972 to 1973) (1,641)$ 1/50 Estimated Historical Cost of Base in 1973 80,389$ Discount Surface to year of last resurfacing 1995 0.6481 111,797$ Estimated Historical Cost of Urban Road 192,186$ 4-4 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc Accumulated Amortization (as at December 31, 2006) Assuming the road base has an estimated useful life of 49 years (50 years less 1 year of non-ownership) and an urban road surface has a useful life of 20 years. The road base owned in 1973, therefore at the end of 2006 it has 15 years of life remaining The road surfaace was replaced in 1995, therefore at the end of 2006 it has 8 years of life remaining 2006 2007 2008 Base Accumulated Amortization: 34/49 x $80,389 = 55,780$ 57,421$ Surface Accumulated Amortization: 12/20 x $111,797 = 67,078$ 72,668$ Total Accumulated Amortization 122,858$ 130,089$ Net Book Value Base Historical Cost 80,389$ 80,389$ Accumulated Amortization (55,780)$ (57,421)$ Net Book Value 24,609$ 22,968$ Surface Historical Cost 111,797$ 111,797$ Accumulated Amortization (67,078)$ (72,668)$ Net Book Value 44,719$ 39,129$ Net Book Value (as at December 31, 2008) Assuming the road was widened (no change in useful life): Base Original Road Widening 2008 Total Historical Cost 80,389$ 80,000$ 160,389$ Accumulated Amortization to 2007 (57,421)$ (57,421)$ 2008 Amortization (14 years remaining at the beginning of 2008) (1,641)$ (5,714)$ (7,355)$ Net Book Value 21,328$ 74,286$ 95,613$ Surface Original Road Widening 2008 Total Historical Cost 111,797$ 25,000$ 136,797$ Accumulated Amortization to 2007 (72,668)$ (72,668)$ 2008 Amortization (7 years remaining at the beginning of 2008) (5,590)$ (3,571)$ (9,161)$ Net Book Value 33,539$ 21,429$ 54,968$ Extending this example through to 2007, another year of amortization on both the road surface and road base would be recorded: • Road base: 1/49 x $80,389 = $1,641 • Road surface: 1/20 x $111,797 =$5,590 The combined amortization for this road (for the year) of $7,231 would be added to the accumulated amortization of the road (split into road surface and road base as shown above) as well as expensed in the Municipality’s operating budget as an amortization expense. In 2008, assume that the road is widened as part of an upgrade from a local road to a collector road (with the original road surface/base untouched). The following transactions would occur during the year: • The road widening is considered a betterment to the road as it enhances the originally anticipated service potential of the road. Therefore the costs associated with widening 4-5 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc the road base and road surface are added to the current historical cost of the road base and surface respectively. • Given the betterment, the useful life of the road base and surface must be reviewed for accuracy. Betterments tend to increase the estimated useful life of a tangible capital asset. • Amortization must be calculated for the year on both the road surface and road base, added to the accumulated amortization balances, and expensed in the operating budget. The calculated amortization must account any changes in useful life identified due to the asset betterment (road widening). 4.1.3 Facility / Building The following example illustrates the preliminary transactions required to value a facility that will be segregated into three separate assets; a Structure, Roof, and an HVAC system. The building was originally constructed in 1968, with a roof replacement in 1992 and an HVAC replacement in 1996. The building structure is believed to have a useful life of 80 years. The Roof and the HVAC have useful lives of 30 years and 15 years respectively. PSAB 3150 Valuation Example FACILITY A Facility (i.e. Community Centre or Town Hall) built in 1968, rennovations and major replacements are as follows: a. HVAC replaced in 1996. b. Roof replaced in 1992. Historical Cost Current Replacement Cost of Entire Facility 3,500,000$ - in 2006 $ Assumed split of facility into components: HVAC 50,000$ Roof 250,000$ Structure & Other (other services, shell, structure, etc.) 3,200,000 3,500,000$ Year Factor Discount HVAC to year of last replacement 1996 0.6604 33,020$ Discount Roof to year of last replacement 1992 0.6083 152,075$ Discount Structure to year of construction 1968 0.1382 442,240$ Estimated Historical Cost of Facility 627,335$ Accumulated Amortization (as at December 31, 2006) Assuming the asset components have the following useful lives: HVAC 15 yrs Roof 30 yrs Structure & Other (other services, shell, structure, etc.) 80 yrs The HVAC was replaced in 1996, therefore at the end of 2006 it has 4 years of life remaining The roof was replaced in 1992, therefore at the end of 2006 it has 15 years of life remaining The structure was constructed in 1968, therefore at the end of 2006 it has 41 years of life remaining 4-6 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc 2006 2007 2008 HVAC Accumulated Amortization: 24,215$ 26,416$ Roof Accumulated Amortization: 76,038$ 81,107$ Structure Accumulated Amortization: 215,592$ 221,120$ Total Accumulated Amortization 315,844$ 328,643$ Net Book Value HVAC Historical Cost 33,020$ 33,020$ Accumulated Amortization (24,215)$ (26,416)$ Net Book Value 8,805$ 6,604$ Roof Historical Cost 152,075$ 152,075$ Accumulated Amortization (76,038)$ (81,107)$ Net Book Value 76,038$ 70,968$ Structure Historical Cost 442,240$ 442,240$ Accumulated Amortization (215,592)$ (221,120)$ Net Book Value 226,648$ 221,120$ Net Book Value (as at December 31, 2008) Assuming the facility was expanded: (HVAC useful life extended by 5 years, no change in useful life for other facility components) HVAC Original Facility Expansion 2008 Total Historical Cost 33,020$ 15,000$ 48,020$ Accumulated Amortization to 2007 (26,416)$ (26,416)$ 2008 Amortization (3+5=8 years remaining at the beginning of 2008)(826)$ (1,875)$ (2,701)$ Net Book Value 5,779$ 13,125$ 18,904$ Roof Original Facility Expansion 2008 Total Historical Cost 152,075$ 52,000$ 204,075$ Accumulated Amortization to 2007 (81,107)$ (81,107)$ 2008 Amortization (14 years remaining at the beginning of 2008) (5,069)$ (3,714)$ (8,783)$ Net Book Value 65,899$ 48,286$ 114,185$ Structure Original Facility Expansion 2008 Total Historical Cost 442,240$ 170,000$ 612,240$ Accumulated Amortization to 2007 (221,120)$ (221,120)$ 2008 Amortization (40 years remaining at the beginning of 2008) (5,528)$ (4,250)$ (9,778)$ Net Book Value 215,592$ 165,750$ 381,342$ Extending this example through to 2007, another year of amortization on all three facility components would be recorded: • HVAC: 1/15 x $33,020 = $2,201 • Roof: 1/30 x $152,075 = $5,069 • Structure: 1/80 x $442,240 =$5,528 The combined amortization for this facility (for the year) of $12,798 would be added to the accumulated amortization of the facility (split into HVAC, Roof, and Structure as shown above) as well as expensed in the Municipality’s operating budget as an amortization expense. In 2008, assume that the facility is expanded to accommodate growth in the municipality. The following transactions would occur during the year: 4-7 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc • The facility expansion is considered a betterment to the facility as it enhances the service potential of the facility. Therefore the costs associated with expansion are added to the current historical cost of the facility, segregated into expansions to the HVAC, Roof, and the Structure. • Given the betterment, the useful life of the facility components must be reviewed for accuracy. Betterments to facilities tend to increase the estimated useful life of facility components. • Amortization must be calculated for the year on all facility components, added to the accumulated amortization balances of each component, and expensed in the operating budget. The calculated amortization must account any changes in useful life identified due to the asset betterment (expansion). 4.1.4 Pooled Computer Asset Before a pooling example is used, it is important to understand the approach to creating and maintaining a tangible capital asset pool: • In circumstances where multiple tangible capital assets are similar in nature and there is little or no benefit in segregating out each individual item into separate tangible capital assets, they may be grouped into ‘pooled tangible capital assets’. This can occur when individual assets do not meet the single capitalization threshold, but when pooled together, the combined cost exceeds the pooled capitalization threshold (see policy 3.1.9). • Under this approach of recording tangible capital assets, all costs are pooled and capitalized under the applicable tangible capital asset class; costs are not reported by individual asset. Instead, pooled assets are normally reported by year of purchase. • Once a tangible capital asset has been added to a pool, it generally remains in the pool until it is fully amortized. This approach is justified when tangible capital assets are typically held by a municipality until the end of their useful life. • When tangible capital assets purchased in prior years have reached the end of their useful life (and therefore have been fully amortized), a deemed disposal will 4-8 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc have to be recorded. The accounting entry involves the removal of the initial historical cost from the tangible capital asset class, offset by the reversal of related accumulated amortization in the same amount. • Individual disposals of tangible capital assets within a pool are not generally recorded as disposals. If an asset is sold or disposed of before it has reached the end of its useful life, the proceeds (if any) are to be recorded as revenue (gain on sale). The following example illustrates the preliminary transactions required to value computers in a tangible capital asset pool. Computers currently owned were purchased in 2002-2005 (4 in 2002, 5 in 2003, 4 in 2004, and 3 in 2005). Each computer is expected to have a useful life of 5 years, with no salvage value. Due to the use of pooling, individual asset data will not be maintained. The computers will be tracked by year of purchase, with a deemed disposal in the last year of useful life. 4-9 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc PSAB 3150 Valuation Example POOLED COMPUTERS Computers purchased throughout 2002, 2003, 2004, and 2005. Replacement of 2002 computers in 2006. Spreadsheet: Ending 2005 (or Opening 2006) Values Actual historical cost figures obtained from past records. Qty Historical Cost (each) Total Historical Cost Useful Life (yrs) Useful Life Remaining Accum. Amort. to 2005 Net Book Value to 2005 2002 purchases 4 1,300 5,200 5 1 4,160 1,040 2003 purchases 5 1,200 6,000 5 2 3,600 2,400 2004 purchases 4 1,100 4,400 5 3 1,760 2,640 2005 purchases 3 1,000 3,000 5 4 600 2,400 16 18,600 10,120 8,480 2006 Transactions 4 new computers were purchased, 4 existing computers deemed disposal. Spreadsheet: Ending 2006 Values Qty Historical Cost (each) Total Historical Cost Useful Life (yrs) Useful Life Remaining Accum. Amort. to 2006 Net Book Value to 2006 2002 purchases 4 1,300 5,200 5 0 5,200 - 2003 purchases 5 1,200 6,000 5 1 4,800 1,200 2004 purchases 4 1,100 4,400 5 2 2,640 1,760 2005 purchases 3 1,000 3,000 5 3 1,200 1,800 18,600 13,840 4,760 Add: 2006 purchases 4 950 3,800 5 4 760 3,040 Less: 2006 deemed disposals -4 (1,300) (5,200) (5,200) - Ending 2006 Balances 16 17,200 9,400 7,800 Net Book Value (as at December 31, 2006) Historical Cost 17,200$ Accumulated Amortization (9,400)$ Net Book Value 7,800$ 2007 Transactions 2 new computers were purchased, 5 existing computers deemed disposal. Spreadsheet: Ending 2007 Values Qty Historical Cost (each) Total Historical Cost Useful Life (yrs) Useful Life Remaining Accum. Amort. to 2006 Net Book Value to 2006 2003 purchases 5 1,200 6,000 5 0 6,000 - 2004 purchases 4 1,100 4,400 5 1 3,520 880 2005 purchases 3 1,000 3,000 5 2 1,800 1,200 2006 purchases 4 950 3,800 5 3 1,520 2,280 17,200 12,840 4,360 Add: 2007 purchases 2 900 1,800 5 4 360 1,440 Less: 2007 deemed disposals -5 (1,200) (6,000) (6,000) - Ending 2006 Balances 13 13,000 7,200 5,800 Net Book Value (as at December 31, 2007) Historical Cost 13,000$ Accumulated Amortization (7,200)$ Net Book Value 5,800$ updated to reflect an additional year of amortization updated to reflect an additional year of amortization Extending this example through to 2007, in addition to the recording of any computer purchases during the year, another deemed disposition will occur with the 2003 computers purchased (with 4-10 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc a historical cost totalling $6,000). Regardless of whether or not these computers were disposed of, they are treated as dispositions for PSAB 3150 purposes. Also, another year of amortization is added to the accumulated amortization of the pooled asset, and expensed in the Municipality’s operating budget. 4.1.5 Vehicle/Rolling Stock The following example illustrates the preliminary transactions required to value a Public Works vehicle. The vehicle was originally purchased in 1998 and has a useful life of 10 years. PSAB 3150 Valuation Example VEHICLE A Public Works vehicle purchased in 1998. Historical Cost Current Replacement Cost of the Vehicle 45,000$ - in 2006 $ Year Factor Discount Structure to year of construction 1998 0.8344 37,548$ Estimated Historical Cost of the Vehicle 37,548$ Accumulated Amortization (as at December 31, 2006) Assuming the vehicle has a useful life of 10 years. The vehicle was purchased in 1998, therefore at the end of 2006 it has 1 year of life remaining. 2006 2007 2008 Vehicle Accumulated Amortization (9/10 x $37,548): 33,793$ 37,548$ Total Accumulated Amortization 33,793$ 37,548$ Net Book Value Public Works Vehicle (1998) Historical Cost 37,548$ 37,548$ -$ Accumulated Amortization (33,793)$ (37,548)$ -$ Net Book Value 3,755$ -$ -$ Public Works Vehicle (2008) Historical Cost 42,000$ Accumulated Amortization (1/10)(4,200)$ Net Book Value 37,800$ Extending this example through to 2007, the last year of amortization would incur for the vehicle, resulting in a 2007 year-end net book value of zero. This last year of amortization for 4-11 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc the vehicle ($3,755) would be an amortization expense within the Municipality’s operating budget. If the Municipality had major motor work done on the vehicle in 2007, an examination of the effect of the motor repair would have to occur to determine the correct accounting treatment. If the motor repair is determined to be a betterment, then the cost of the repair would be added to the cost of the vehicle tangible capital asset. If the motor repair is determined to not be betterment, then the repair would be treated as a maintenance expense in the Municipality’s operating budget. For tangible capital assets other than complex network assets (such as roads, water, and wastewater infrastructure) a betterment is determined based on an enhancement to the asset’s service potential in the form of: • An increase in physical output or service capacity • A decrease in operating costs • An increase in asset useful life, or • An improved quality of asset output. Therefore, a motor repair that brings the truck back to its previous working capacity without an increase in useful life would be treated as a maintenance expense in the Municipality’s operating budget (and therefore not affect the historical cost of the vehicle). In 2008, assuming funding as available through the Municipality’s budget, the vehicle would be replaced, triggering the following transactions (assuming no motor repair betterment in 2007): • Removal of the historical cost and accumulated amortization of the old truck (at this point, both figures will be $37,548 thus cancelling each other out). • Any proceeds on the sale or trade in of the old truck would be treated as a “gain on disposal of asset” in the Municipality’s financial records (a non-cash revenue) given that the assumed policy is to exclude the effects of asset residual values in the amortization calculations. • The new truck would be recorded as a tangible capital asset. • At the end of the year, amortization on the new truck would be recorded (equal to one tenth of the historical cost of the new truck). 4-12 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc 4.2 Financial Statement Presentation As discussed in the first chapter, there is a requirement for all municipalities in Canada to report in a “full accrual” basis starting in 2009. This full accrual basis results in a significant change to the format of the year-end audited financial statements. A summary of the more significant changes is as follows: TABLE 4-1 SIGNIFICANT CHANGES TO FINANCIAL STATEMENTS FOR 2009 New Full Accrual Method of Financial Statement Reporting • Inclusion of Net Tangible Capital Assets (Historical Cost less Accumulated Amortization) at the bottom of the Statement of Financial Position along with other Non- Financial Assets (such as Prepaid Expenses and Inventory Items); • Detailed note disclosures needed to report all of the required disclosure items for Tangible Capital Assets (please see below for details); • Exclusion of the Statement of Capital Fund Operations; • Exclusion of the Schedule of Reserves and Reserve Funds; • New Accumulated Surplus shown on the Statement of Financial Position; • New Statement of Accumulated Surplus, reconciling the opening balance to the ending balance for the year; • New Statement of Change in Net Financial Assets or Net Debt; • Non-cash expenses such as amortization, write-off/write-downs and gain/loss on disposal of assets will be shown as expenses on the Statement of Operations; and • Debt Principal Payments will be shown as a reduction in the Long-term debt liability, and not as an expense as previously reported. Although the Statement of Reserves and Reserve Funds will no longer be a part of the financial statements (these balances will make up part of the accumulated surplus balance), it is expected that municipalities will continue to internally manage and maintain their reserves and reserve funds into the future. 4-13 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc 4.3 PSAB 3150 Disclosure Requirements For each major category (asset type) and in total, the following information must be reported for Tangible Capital Assets in the current year: a. Historical Cost at the beginning and end of the period; b. Additions for the period; c. Disposals for the period; d. Write-downs for the period; e. Amortization for the period; f. Accumulated Amortization at the beginning and end of the period. g. Net Book Value at the beginning and end of the period. Comparative figures, showing the previous year’s net book value are also required. In addition to the Financial Statement presentation requirements outlined in the previous section, disclosure of the following information related to Tangible Capital Assets is also required: a. Amortization method used (rate per category); b. Net Book Value of assets not amortized (under construction or not in service); c. Nature and amount of Contributed Assets received during the period; d. Nature and use of assets recorded at a nominal value; e. Nature of works of art and historical treasures held by the municipality; f. Amount of interest capitalized during the period. Although not required, municipalities are encouraged to measure and disclose the extent of maintenance which has been deferred on material and complex network assets such as roads (Section 3150.43). Please refer to Appendix E for sample financial statement presentation and disclosure requirements. The Financial Information Return (FIR) has been amended to accommodate the introduction of PSAB 3150 reporting. The FIR, however, requires that Tangible Capital Asset financial information be reported by category (asset type) and also by department. Therefore, 4-14 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc municipalities will have to be able to produced this more detailed financial breakdown for 2009 year-end. It is recommended that municipalities become familiar with this new format before the 2009 financial statements are to be prepared. Even in situations where the external auditor prepares the financial statements annually, there are new disclosure requirements that municipalities will have to provide to their auditor in order to complete the statements each year. In addition, municipalities should review and prepare for the use of the new Financial Information Return (FIR) proposed for 2009. 4.4 Potential Budgeting Opportunities With the change to the audited financial statements, potential changes to a municipality’s budget format may also occur. There is no requirement to maintain a full accrual budget, however the budget (or some modification of the budget) must be presented on each municipality’s financial statements in the same format as the actual results (please refer to PSAB Section 1200 for further details). Therefore, municipalities should assess the pros and cons associated with different degrees of changes in budget format (please see Table 4-2 for examples). 4-15 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc Table 4-2 Evaluation of Potential Budget Format Changes Option 1: No Change Option 2: Minimal Change Option 3: Move Towards New Format Option X: Complete Integrated change BUDGET FORMAT No change to existing budget format Budget for non- cash expenses(i.e. separate schedule) Tangible Capital Asset - vs- Operating Budget segregation … … Budget format = Financial Statement Format (Full Accrual) PROS Nobudget changes required Minimum budget changes required Now moving towardsfull accrual budgeting methods LessSignificant financial statement reconciliation required at year-end … ... No financial statement reconciliation required CONS Full reconciliation required for financial statements Legitimate option? –Consult your auditor. Significant reconciliation needed for financial statements Significantchange to how budgets are currently presented Potential reduction in public understanding of Budget … ... Significantchange to how budgets are currently presented Loss of budget as a communication document Budgeting for amortization and potentially other non-cash expenses will lead to a question of funding requirements. If amortization is budgeted for but not funded, a municipality would be in an unbalanced budget situation (which is currently not acceptable by the Municipal Act). Possible approaches to accommodate this would include: a) Approving a cash base budget and having amortization estimates as a separate schedule to the cash budget. This would allow the municipality to have a balanced budget, however the amortization estimates would also be approved as part of the budget process. or b) Fully fund the amortization estimates (i.e. through taxation, user fees or other sources of funding) and treat the additional cash inflow as part of the municipality’s transfer to reserves or reserve funds to ultimately replace tangible capital assets in the future. This alternative would change amortization from a non-cash expense to a cash expense. Another consideration when making this decision is the fact that amortization will be a legitimate operating expense on the financial statements within each department that maintains tangible capital assets. If amortization is not budgeted for, there will likely be a large budget-to-operating expense variance on the Statement of Operations as the actual amortization expense will be 4-16 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc included without a corresponding budget amount. PSAB requires these significant budget variances to be explained within the notes to the financial statements. Regarding the movement from an Operating/Capital budget format to an Operating/Tangible Capital Asset format, consider the fact that many Municipalities will have: • Costs contained in operating expenses that qualify to be recorded as tangible capital assets; • Costs within capital expenses or projects that do not qualify to be recorded as tangible capital assets; and • Potentially large “capital projects” that contain multiple tangible capital asset and costs that do not qualify to be recorded as tangible capital assets. Therefore, an argument could be made that it would be beneficial for a municipality to align their budgeting format to the Operating/Tangible Capital Asset format approved within their PSAB 3150 policies. However, this change could require a significant amount of time, resources, and training/education to implement. There are an infinite number of options available to municipalities when deciding whether or not to change their existing budget format, given that there is no common standard approach to municipal budgeting. However, it is important for budget format changes to be considered to ensure municipal staff are aware of the implications and additional resources that may be required to carry out year end procedures under the new full accrual financial statement format. Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc 5. INVENTORY COLLECTION AND PSAB 3150 CALCULATIONS 5-1 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc 5. INVENTORY COLLECTION AND PSAB 3150 CALCULATIONS 5.1 Inventory Collection The inventory collection process undertaken by Municipal staff, included developing a data capture strategy and completing an analysis of existing data, where it is located, format and accessibility. Municipal staff was provided with data collection templates which they utilized during the inventory collection exercise. The templates identified information to be collected, consistent format to use, standards to be applied on specified fields, data hierarchy to follow, as well as other relevant asset details. Asset data requirements were discussed by Municipal staff, to ensure the collection process mirrored the PSAB 3150 policies established by Bayham. During the collection and updating process, Watson assisted Municipal staff by identifying information gaps or absent information that was absent in the asset data. The inventory listing (see Appendix H) is a complete and accurate record of all of the Municipality’s tangible capital assets, taking into account the related policies the Municipality established in Chapter 3. 5.2 Ongoing Maintenance of Inventory The diagram in Appendix C illustrates the decision making process for a Tangible Capital Asset vs. Non-Tangible Capital Asset decision at a high level: In answering the question of whether or not a transaction is capital in nature, staff will have the ability to consult the asset definitions and asset hierarchy policies discussed in Chapter 3. In answering the capitalization threshold question, staff can consult the threshold policy discussed in Section 3.2.3. Having a clear decision making process available in policy format for staff ensures accurate recording of assets in the future. 5-2 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc 5.3 Calculation Assumptions and Summary of Results The valuation methods and other assumptions used in creating the tangible capital asset listing are as follows: a) Inventory data, historical costs and replacement cost valuations were provided by the Municipality of Bayham, when the information was available. Where Bayham was unable to provide historical or replacement costing, benchmark data was used. b) Facilities and roads have been split into sub-components. Below are the assumptions made and the sub-components they are divided into: i. Roads are split on into two sub-components – base and surface. Each component was valued as a separate asset based on current benchmark replacement costs, which were deflated to arrive at an estimated historical cost. The road base includes curb/gutter and a provision for the road allowance. ii. Bayham’s Environmental Facilities valuation and sub-component split information came from their 2006 Water and Wastewater Study. The sub-component categories are: a. Pumping Stations i. Civil/Structural ii. Mech./Elec./I&C b. Treatment Plant i. Substructure ii. Mechanical iii. Electrical iv. Instrumental/HVAC v. Pipes, Intake/Outake iii. All other facility sub-components (i.e. non-environmental facilities) are based on the cost breakdowns per sub-component based on facility type calculated using 2007 RSMeans square foot benchmark costs. The percentage split per category varies 5-3 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc based on the type of facility. The sub-component categories are (not all applicable in every facility): a. Substructure b. Shell - Roof c. Shell - Other d. Interior e. Services – HVAC f. Services - Other c) All useful life estimates were prepared by Municipal staff, and Watson taking into account local conditions and comparable benchmark estimates. d) Through discussions with the auditor it was determined that some actual historical costs were to be used. Therefore, both actual historical and estimated historical costs were used in assigning value to the assets. Please refer to the PSAB 3150 policies for details. e) For assets where historical cost was estimated, the historical cost values were determined based on deflating the estimated replacement cost for that asset to the date of purchase or construction. The historical cost valuation process required the use of two deflation indices (as recommended in the “Historical Cost Indices for PSAB 3150 Purposes” report) as the Municipality’s assets are both consumer and construction related (please see table 5-1). TABLE 5-1 INDICES USED FOR ESTIMATING HISTORICAL COST f) Through the historical cost estimation process, the deflation calculations can potentially be impacted by “betterments” that have occurred to the asset since its acquisition or Asset Type Nature Preferred Index Appendix Equipment & Rolling Stock Consumer Related Consumer Price Index Appendix F Land & Land Improvements Consumer Related Consumer Price Index Appendix F Facilities/Buildings Construction Non Residential Building Construction Price Index Appendix G Infrastructure Construction Non Residential Building Construction Price Index Appendix G 5-4 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc construction. To the extent that betterment information was available, it was used in the historical cost calculations. Please refer to Appendix H for details. g) All tangible capital assets included in this report have been valued for PSAB 3150 purposes as of December 31, 2007, including all amortization balances. 2007 accumulated amortization and net book values were calculated for each identified capital asset based on the amortization policies set by the Municipality (see Chapter 3). h) 2008 amortization has been calculated for each tangible capital asset, assuming that there will be no changes to the asset during 2008 (i.e. betterments or disposals). If changes do occur to the assets, then the calculated 2008 amortization will require revisions. For rolling stock assets using the kilometres / hours driven method, the 2008 amortization will need be to revised using actual year-end kilometre / hour data. The following tables represent a summary of cost, accumulated amortization, and net book value for each tangible capital asset category as of December 31, 2007. 5-5 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc TABLE 5-2 SUMMARY OF TRANSPORTATION INFRASTRUCTURE TANGIBLE CAPITAL ASSETS 5-6 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc Assets Historical Cost Accumulated Amortization from Acquisition to December 31, 2007 Net Book Value at December 31, 2007 Culverts Total Culverts 124,030 59,622 64,408 2,295 Sidewalks Total Sidewalks 733,051 141,071 591,980 14,624 Bridges Total Bridges 839,680 732,587 107,093 17,763 Roadways Road Base Bayham 20,218,247 4,699,985 15,518,262 248,660 Cornith 33,670 11,364 22,306 421 Eden 91,738 5,734 86,004 1,147 Port Burwell 2,550,729 466,342 2,084,387 31,843 Richmond 219,682 44,499 175,183 2,732 Straffordville 1,598,164 99,885 1,498,279 19,977 Vienna 3,569,891 211,794 3,358,097 44,624 Total Road Base 28,282,121 5,539,602 22,742,519 349,403 Road Surface Bayham 3,842,133 818,838 3,023,295 227,651 Cornith 8,052 8,052 - - Eden 21,940 7,313 14,627 1,463 Port Burwell 675,885 432,551 243,334 24,802 Richmond 66,477 50,115 16,362 2,743 Straffordville 382,214 127,405 254,809 25,481 Vienna 860,274 256,838 603,436 56,312 Total Road Surfaces 5,856,975 1,701,112 4,155,863 338,453 Street Lights Total Streetlights 146,248 130,557 15,691 2,048 Total Transportation Infrastructure 35,982,104 8,304,551 27,677,553 724,586 TANGIBLE CAPITAL ASSET VALUATION AS AT DECEMBER 31, 2007 Estimated 2008 Amortization Municipality of Bayham Summary - Transportation Infrastructure 5-7 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc TABLE 5-3 SUMMARY OF ENVIRONMENTAL INFRASTRUCTURE TANGIBLE CAPITAL ASSETS 5-8 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc Assets Historical Cost Accumulated Amortization from Acquisition to December 31, 2007 Net Book Value at December 31, 2007 Sewer Mains Bayham 1,940,204 116,412 1,823,792 19,402 Cornith - - - - Eden 3,021,875 181,313 2,840,563 30,219 Port Burwell 1,699,292 368,210 1,331,082 16,993 Richmond - - - - Straffordville 4,820,326 313,119 4,507,207 48,203 Vienna 3,077,818 184,669 2,893,149 30,778 Total Sewer Mains 14,559,516 1,163,723 13,395,793 145,595 Sanitary Sewer Valves Total Sanitary Sewer Valves 127,297 25,459 101,838 3,637 Water Mains Bayham - - - - Cornith - - - - Eden - - - - Port Burwell 723,877 253,357 470,520 7,239 Richmond - - - - Straffordville - - - - Vienna 1,540,960 462,288 1,078,672 15,410 Total Watermains 2,264,837 715,645 1,549,192 22,648 Water Misc Total Hydrants 30,132 27,249 2,883 577 Total Curb Stops 13,508 12,216 1,292 258 Total Waterworks Valves 19,111 17,270 1,840 368 Total Water Meters 134,125 11,496 122,628 3,832 Total Environmental Infrastructure 17,148,526 1,973,059 15,175,467 176,916 TANGIBLE CAPITAL ASSET VALUATION AS AT DECEMBER 31, 2007 Estimated 2008 Amortization Municipality of Bayham Summary - Environmental Infrastructure 5-9 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc TABLE 5-4 SUMMARY OF FACILITY TANGIBLE CAPITAL ASSETS Assets Historical Cost Accumulated Amortization from Acquisition to December 31, 2007 Net Book Value at December 31, 2007 Facilities General Government 211,171 122,104 89,067 5,636 Environmental Services 4,739,792 930,331 3,809,461 134,427 Health Services 97,000 97,000 - - Planning and Development Services - - - - Protection Services 615,403 284,714 330,688 19,522 Recreation and Cultural Services 996,152 614,650 381,502 17,979 Transportation Services 259,545 137,910 121,635 5,554 Total Facilities 6,919,061 2,186,708 4,732,353 183,117 TANGIBLE CAPITAL ASSET VALUATION AS AT DECEMBER 31, 2007 Estimated 2008 Amortization Municipality of Bayham Summary - Facilities 5-10 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc TABLE 5-5 SUMMARY OF ROLLING STOCK AND EQUIPMENT TANGIBLE CAPITAL ASSETS Assets Historical Cost Accumulated Amortization from Acquisition to December 31, 2007 Net Book Value at December 31, 2007 Rolling Stock General Government 34,305 9,655 24,650 3,431 Environmental Services 36,684 10,375 26,309 3,668 Health Services - - - - Planning and Development Services - - - - Protection Services 800,528 293,980 506,548 34,045 Recreation and Cultural Services - - - - Transportation Services 1,532,743 723,794 808,949 131,476 Total Rolling Stock 2,404,259 1,037,803 1,366,456 172,620 Equipment General Governement 61,082 27,901 33,180 7,524 Environmental Services 280,800 91,467 189,333 18,720 Health Services - - - - Planning and Development Services - - - - Protection Services 169,702 44,749 124,953 11,319 Recreation and Cultural Services 31,115 14,907 16,209 651 Transportation Services 46,097 18,488 27,609 2,836 Total Equipment 588,796 197,512 391,284 41,051 Total Rolling Stock and Equipment 2,993,055 1,235,315 1,757,741 213,672 Municipality of Bayham Summary - Rolling Stock and Equipment TANGIBLE CAPITAL ASSET VALUATION AS AT DECEMBER 31, 2007 Estimated 2008 Amortization 5-11 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc TABLE 5-6 SUMMARY OF LAND AND LAND IMPROVEMENT TANGIBLE CAPITAL ASSETS Assets Historical Cost Accumulated Amortization from Acquisition to December 31, 2007 Net Book Value at December 31, 2007 Land Improvements General Government 30,030 8,304 21,726 1,501 Environmental Services - - - - Health Services 5,150 1,288 3,863 258 Planning and Development Services - - - - Protection Services 22,356 13,414 8,943 1,118 Recreation and Cultural Services 370,272 250,144 120,128 8,102 Transportation Services 25,831 17,161 8,670 929 Total Land Improvements 453,639 290,310 163,329 11,908 Land General Government 637,410 637,410 Environmental Services 105,505 105,505 Health Services 19,937 19,937 Planning and Development Services - - Protection Services 30,117 30,117 Recreation and Cultural Services 245,482 245,482 Transportation Services 35,613 35,613 Total Land 1,074,065 N/A 1,074,065 N/A Total Land and Land Improvements 1,527,704 290,310 1,237,394 11,908 Municipality of Bayham Summary - Land and Land Improvements TANGIBLE CAPITAL ASSET VALUATION AS AT DECEMBER 31, 2007 Estimated 2008 Amortization Appendix H provides detailed PSAB 3150 calculation results by specific tangible capital asset. Figure 5-1 illustrates each tangible capital asset category in relation to the amount of accumulated amortization allocated as of December 31, 2007. It should be noted that this analysis is based on the historical cost valuation of the tangible capital assets (i.e. for PSAB 3150 purposes only), and should not be interpreted as identifying asset management requirements. 5-12 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc FIGURE 5-1 TANGIBLE CAPITAL ASSET PIE CHARTS BY ASSET CATEGORY INFRASTRUCTURE- TRANSPORTATION 52%48% Culverts Net Book Value   2007 Accumulated  Amortization  2007 81% 19% Sidewalks Net Book Value   2007 Accumulated  Amortization  2007 80% 20% Road Base Net Book Value   2007 Accumulated  Amortization  2007 71% 29% Road Surface Net Book Value   2007 Accumulated  Amortization   2007 13% 87% Bridges Net Book Value   2007 Accumulated  Amortization  2007 11% 89% Streetlights Net Book Value   2007 Accumulated  Amortization   2007 5-13 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc INFRASTRUCTURE - ENVIRONMENTAL 92% 8% Sewer  Mains Net Book Value   2007 Accumulated  Amortization  2007 80% 20% Sanitary Sewer  Valves Net Book Value   2007 Accumulated  Amortization  2007 68% 32% Water  Mains Net Book Value   2007 Accumulated  Amortization  2007 10% 90% Water  Valves Net Book Value   2007 Accumulated  Amortization   2007 91% 9% Water  Meters Net Book Value   2007 Accumulated  Amortization  2007 10% 90% Hydrants Net Book Value   2007 Accumulated  Amortization   2007 10% 90% Curb Stops Net Book Value   2007 Accumulated  Amortization  2007 5-14 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc FACILITIES 68% 32% Facilities Net Book Value   2007 Accumulated  Amortization   2007 ROLLING STOCK AND EQUIPMENT 57% 43% Rolling Stock Net Book Value   2007 Accumulated  Amortization  2007 66% 34% Equipment Net Book Value   2007 Accumulated  Amortization   2007 LAND AND LAND IMPROVEMENTS 100% Land  Net Book Value   2007 36% 64% Land Improvements Net Book Value   2007 Accumulated  Amortization   2007 5-15 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc In summary, the following categorizations can be made: Categories with over 50% historical cost charged to accumulated amortization: • Bridges • Street Lights • Water Valves • Curb Stops • Hydrants • Land Improvements Categories with 50% or less historical cost charged to accumulated amortization: • Roads – Base • Roads - Surface • Culverts • Sidewalks • Sewer Mains • Sanitary Sewer Valves • Water Mains • Water Meters • Facilities • Equipment • Rolling Stock Land assets are showing historical costs equalling net book value, since the assets are not amortized. Amortization is defined as “the allocation of the historical cost of tangible capital assets to operating periods as an expense over its useful life”. Figure 5-2 is illustrating that approximately 22% of the historical cost of Bayham’s assets has been allocated to accumulated amortization at the end of the 2007 year. 5-16 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc FIGURE 5-2 ACCUMULATED AMORTIZATION / NET BOOK VALUE COMPARISON: ALL ASSETS 78% 22% All Infrastructure, Rolling Stock,  Equipment, Facility, Land and Land  Improvement Assets Net Book Value  2007 Accumulated  Amortization 2007 TABLE 5-7 SUMMARY OF ALL TANGIBLE CAPITAL ASSETS Assets Historical Cost Accumulated Amortization from Acquisition to December 31, 2007 Net Book Value at December 31, 2007 Transportation Infrastructure 35,982,104 8,304,551 27,677,553 724,586 Environmental Infrastructure 17,148,526 1,973,059 15,175,467 176,916 Facilities 6,919,061 2,186,708 4,732,353 183,117 Rolling Stock and Equipment 2,993,055 1,235,315 1,757,741 213,672 Land and Land Improvements 1,527,704 290,310 1,237,394 11,908 Total 64,570,451 13,989,943 50,580,508 1,310,198 100% 22% 78% Municipality of Bayham Summary - All Tangible Capital Assets TANGIBLE CAPITAL ASSET VALUATION AS AT DECEMBER 31, 2007 Estimated 2008 Amortization Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc APPENDIX A (Policy Appendix) CAPITAL ASSET INVENTORY HIERARCHY MUNICIPALITY OF BAYHAM EQUIPMENT AND ROLLING STOCK ASSET TREE LEVEL 7LEVEL 6LEVEL 5LEVEL 4LEVEL 3LEVEL 2LEVEL 1 GOVERNANCE ROLLING STOCK INVENTORY AINVENTORY AINVENTORY A INVENTORY B EQUIPMENT FACILITY RELATED INVENTORY A INVENTORY B NON-FACILITY RELATED EQUIPMENT AND ROLLING STOCK GENERAL GOVERNMENT PROTECTION SERVICES FIRE TRANSPORTATION SERVICES ROADWAYS STREET LIGHTING ENVIRONMENTAL SERVICES SANITARY SEWER WATER WORKS HEALTH SERVICES CEMETERIES RECREATION AND CULTURAL SERVICES PARKS RECREATION LIBRARIES Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-01-22.xlsx A-1 MUNICIPALITY OF BAYHAM LAND ASSET TREE LEVEL 7LEVEL 6LEVEL 5LEVEL 4LEVEL 3LEVEL 2LEVEL 1 GENERAL GOVERNMENT GOVERNANCE FACILITY RELATED INVENTORY AINVENTORY AINVENTORY A INVENTORY B NON-FACILITY RELATED INVENTORY A INVENTORY B LAND PROTECTION SERVICES FIRE TRANSPORTATION SERVICES ROADWAYS STREET LIGHTING ENVIRONMENTAL SERVICES SANITARY SEWER WATER WORKS HEALTH SERVICES CEMETERIES RECREATION AND CULTURAL SERVICES PARKS RECREATION LIBRARIES Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-01-22.xlsx A-2 MUNICIPALITY OF BAYHAM LAND IMPROVEMENTS ASSET TREE LEVEL 7LEVEL 6LEVEL 5LEVEL 4LEVEL 3LEVEL 2LEVEL 1 GENERAL GOVERNMENT GOVERNANCE FACILITY RELATED INVENTORY AINVENTORY AINVENTORY A INVENTORY B NON-FACILITY RELATED INVENTORY A INVENTORY B LAND IMPROVEMENTS PROTECTION SERVICES FIRE TRANSPORTATION SERVICES ROADWAYS STREET LIGHTING ENVIRONMENTAL SERVICES SANITARY SEWER WATER WORKS HEALTH SERVICES CEMETERIES RECREATION AND CULTURAL SERVICES PARKS RECREATION LIBRARIES Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-01-22.xlsx A-3 MUNICIPALITY OF BAYHAM FACILITIES ASSET TREE LEVEL 7LEVEL 6LEVEL 5LEVEL 4LEVEL 3LEVEL 2LEVEL 1 GENERAL GOVERNMENT GOVERNANCE FACILITY A SUBSTRUCTURE SHELL ROOF OTHER INTERIOR SERVICES HVAC OTHEROTHER FACILITY B PROTECTION SERVICES FIRE ROADWAYS FACILITIES TRANSPORTATION SERVICES STREET LIGHTING ENVIRONMENTAL SERVICES SANITARY SEWER TREATMENT PLANT SUBSTRUCTURE MECHANICAL ELECTRICAL INSTRUMENTAL/ HVAC PIPES, INTAKE/OUTAKE REACTOR SYSTEM PUMPING STATIONS CIVIL/ STRUCTURAL MECHANICAL/ ELECTRICAL/I&C WATER WORKS HEALTH SERVICES CEMETERIES RECREATION AND CULTURAL SERVICES PARKS RECREATION LIBRARIES Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-01-22.xlsx A-4 MUNICIPALITY OF BAYHAM INFRASTRUCTURE ASSET TREE LEVEL 7LEVEL 6LEVEL 5LEVEL 4LEVEL 3LEVEL 2LEVEL 1 TRANSPORTATION ROADWAYS ROADS SURFACE DIRT GRAVEL INVENTORY A INVENTORY B TAR AND CHIP ASPHALT BASE INVENTORY A INVENTORY B INFRASTRUCTURE TRANSPORTATION SERVICES ROADWAYS STRUCTURES BRIDGES CULVERTS SIDEWALKS STREET LIGHTING ENVIRONMENTAL SERVICES SANITARY SEWER MAINS (SEWER AND FORCE) VALVES WATER WORKS MAINS HYDRANTS CURB STOPS INVENTORY A INVENTORY B VALVES WATER METERS Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-01-22.xlsx A-5 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc APPENDIX B (Policy Appendix) EXAMPLE OF DEEMED DISPOSITION ASSET POOLING METHODOLOGY B-1 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc APPENDIX B EXAMPLE OF DEEMED DISPOSITION ASSET POOLING METHODOLOGY POOLED FURNITURE Assumptions: Furniture has a 10 year useful life Account for furniture purchased throughout 1998 to 2007 (10 year period). No amortization in the year of purchase. Spreadsheet: Year-end 2007 Values Total Historical Cost Useful Life (yrs) Useful Life Remaining Accum. Amort. to 2005 Net Book Value to 2005 1998 purchases 5,600 10 1 5,040 560 1999 purchases 2,450 10 2 1,960 490 2000 purchases 8,740 10 3 6,118 2,622 2001 purchases 3,200 10 4 1,920 1,280 2002 purchases 5,900 10 5 2,950 2,950 2003 purchases 10,200 10 6 4,080 6,120 2004 purchases 5,000 10 7 1,500 3,500 2005 purchases 6,400 10 8 1,280 5,120 2006 purchases 7,800 10 9 780 7,020 2007 purchases 6,700 10 10 - 6,700 Ending 2007 Balances 61,990 25,628 36,362 2008 Transactions New Furniture was purchased throughout the year at a cost of $11,200. Spreadsheet: Year-end 2008 Values Total Historical Cost Useful Life (yrs) Useful Life Remaining Accum. Amort. to 2006 Net Book Value to 2006 1998 purchases 5,600 10 0 5,600 - 1999 purchases 2,450 10 1 2,205 245 2000 purchases 8,740 10 2 6,992 1,748 2001 purchases 3,200 10 3 2,240 960 2002 purchases 5,900 10 4 3,540 2,360 2003 purchases 10,200 10 5 5,100 5,100 2004 purchases 5,000 10 6 2,000 3,000 2005 purchases 6,400 10 7 1,920 4,480 2006 purchases 7,800 10 8 1,560 6,240 2007 purchases 6,700 10 9 670 6,030 61,990 31,827 30,163 Add: 2008 purchases 11,200 10 10 - 11,200 Less: 2008 deemed disposals (5,600) (5,600) - Ending 2008 Balances 67,590 26,227 41,363 Net Book Value (as at December 31, 2008) Historical Cost 67,590$ Accumulated Amortization (26,227)$ Net Book Value 41,363$ Amortization recorded in 2008 6,199 even if actual disposition did not occur Zero amortization for 2008 purchases updated to reflect an additional year of amortization Record the disposition of the furniture Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc APPENDIX C (Policy Appendix) CAPITALIZE -VS- EXPENSE DECISION FLOWCHART C-1 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc APPENDIX C CAPITALIZE-VS-EXPENSE DECISION FLOWCHART New / Replacement TANGIBLE CAPITAL ASSET *“Asset” is defined based in the level of detail the Municipality’s assets are recorded at. For Example: an HVAC could be an asset or a piece of a much larger building asset. Is the Expense Leading Towards the Purchase or Construction of a Specific Tangible Capital Asset? i.e. Engineering or a Study PURCHASE MADE OR INVOICE RECEIVED Meet Definition of a Tangible Capital Asset? Exceed Capitalization Threshold? NON TANGIBLE CAPITAL ASSET Qualify to Record as a Pooled Asset? NON TANGIBLE CAPITAL ASSET Is The Purchase a New Asset, Replacement or Betterment?* NON TANGIBLE CAPITAL ASSET Yes Yes Yes No No No Potential Betterment Enhance the Service Potential of the Tangible Capital Asset? Increase in previous physical output / service capacity? Operating costs lowered? Useful life of an asset is extended? Quality of output improved? Non-Complex Network System Tangible Capital Assets (i.e. equipment, vehicles) Complex Network Systems Tangible Capital Assets (i.e. roads, water and sewer systems) Increase the Service Potential of the Tangible Capital Asset ? (may or may not increase useful life) Yes TANGIBLE CAPITAL ASSET NON TANGIBLE CAPITAL ASSET NoYesNo Or NON TANGIBLE CAPITAL ASSET YesNo Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc APPENDIX D ESTIMATED USEFUL LIFE OF TANGIBLE CAPITAL ASSETS D-1 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc APPENDIX D ESTIMATED USEFUL LIFE OF TANGIBLE CAPITAL ASSETS yrs km hrs Equiupment & Rolling Stock Pick-up Trucks 300,000 5 Ton Trucks / Dump Trucks 400,000 Graders / Loaders / Backhoes 10,000 Tractors 6,000 Fire Rolling Stock 20 Lawn Tractors 10 Plow Hydraulics (go-fwd basis only) 7 Environmental Equipment (i.e. Pumps) 20 Computers 5 Brine Tanks 10 Furniture 20 Fire - Air Cannisters and Air Packs 20 Fire - Personal Protective Equipment 12 Fire - Pagers 10 Fire - Radios 15 Picnic Tables 10 Land All Land infinite Land Improvements Parking Lot - Paved 20 Parking Lot - Gravel 20 Fence 20 Baseball Diamond 20 Sportsfield Lights 20 Basketball Court 20 Skate Park 20 Playground 20 Gazebo/Pavilion 20 Playground Equipment 20 Benches/Bleachers 20 Tennis Court 20 Municipal Office Sign 20 Useful LifeAsset Type Asset Components D-2 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc yrs km hrs Building / Facility General Building: Substructure 95 Roof 15 Shell -Other 55 Interior 35 Services - HVAC 20 Services - Other 30 Port Burwell OPP Station 95 Wastewater Treatment Plant: Substructure 75 Mechanical 25 Electrical 20 Instrumentation/HVAC 20 Pipes, Intake/Output Pipes 50 Reactor System 25 Pumping Station: Civil/Structural 50 Mechanical/Electrical/I&C 20 Transportation Infrastructure Road - Gravel 20 Road - Tar and Chip 15 Road - Asphalt 15 Road - Dirt 20 Streetlights 20 Sidewalks 50 Bridges 40 Culverts 40 Environmental Infrastructure Water Mains 100 Water Valves 35 Hydrants 35 Water Meters 35 Curb Stops 35 Sanitary Sewer Mains 100 Sanitary Sewer Valves 35 Useful LifeAsset Type Asset Components Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc APPENDIX E SAMPLE INFORMATION ON FINANCIAL STATEMENTS AND DISCLOSURE REQUIREMENTS E-1 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc APPENDIX E SAMPLE INFORMATION ON FINANCIAL STATEMENTS AND DISCLOSURE REQUIREMENTS E-1. SAMPLE FINANCIAL STATEMENTS THE MUNICIPALITY OF ANYTOWN CONSOLIDATED STATEMENT OF FINANCIAL POSITION as at December 31, 2009 2008 2009 ASSETS Financial Assets Cash and short term deposits 7,582$ 12,187$ Accounts receivable 14,287 15,356 Investments 331,900 342,858 Other current assets 1,955 1,671 Recoverable gross long-term debt from: School boards 43,450 50,253 Total financial assets 399,174 422,325 LIABILITIES Accounts payable and accrued liabilities 43,798 46,284 Gross long term liabilities 120,539 130,824 Deferred revenue 68,939 64,972 Landfill closure and post closure liabilities 4,678 4,973 Employee benefits payable 10,995 13,842 Total liabilities 248,949 260,895 Net Financial Assets 150,225 161,430 Non-financial assets: Tangible capital assets 1,150,445 1,203,064 Prepaid expenses and inventory 1,356 1,309 Total Non-financial Assets 1,151,801 1,204,373 ACCUMULATED SURPLUS 1,302,026$ 1,365,803$ E-2 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc THE MUNICIPALITY OF ANYTOWN CONSOLIDATED STATEMENT OF OPERATIONS AND ACCUMULATED SURPLUS for the year ended December 31, 2009 2008 2009 REVENUES Taxation 116,989$ 120,222$ User charges 44,337 48,893 Grants 41,605 43,454 Development charges and developer contributions 36,966 31,796 Investment income 11,434 12,477 Federal gas tax - 577 Contributed tangible capital assets - 11,456 Loss on sale of tangible capital assets (45) (50) Other revenue 4,674 3,584 TOTAL REVENUES 255,960 272,409 EXPENSES General government 13,174 13,875 Environmental services 34,789 36,425 Solid waste disposal/diversion 15,709 16,599 Protection to persons and property 39,872 41,827 Transportation services 8,438 8,596 Recreation and cultural services 10,004 11,756 Planning and development 2,450 2,592 Health services 12,283 13,427 Social services 45,116 47,578 Social housing 14,889 15,957 TOTAL EXPENSES 196,724 208,632 EXCESS OF REVENUES OVER EXPENSES 59,236 63,777 ACCUMULATED SURPLUS, BEGINNING OF YEAR 1,242,790 1,302,026 ACCUMULATED SURPLUS, END OF YEAR 1,302,026 1,365,803 E-3 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc THE MUNICIPALITY OF ANYTOWN for the year ended December 31, 2009 2008 2009 Operating Transactions Excess of revenues over expenses 59,236$ 63,777$ Non-cash items including amortization Amortization 61,856 64,083 Loss on sale of tangible capital assets 45 50 Write-down of tangible capital assets 0 1,181 Contributed tangible capital assets 0 (11,456) (Increase) in accounts receivable (672) (1,069) Increase in accounts payable and accrued liabilities 1,445 2,486 Decrease in other current assets 100 284 (Decrease) in deferred revenue (3,679) (3,967) Decrease in inventory and prepaids 36 47 Increase in landfill closure and post-closure liabilities 212 295 Increase in employee benefits payable and other liabilities 2,608 2,847 Cash provided by operating transactions 121,187 118,558 Capital Transactions Proceeds on sale of tangible capital assets 3,902 4,624 Cash used to acquire tangible capital assets (106,585) (106,477) Cash applied to capital transactions (102,683) (101,853) Investing Transactions Investing Transactions (14,996) (10,958) Cash applied to investing transactions (14,996) (10,958) Financing Transactions Proceeds from debt issues 15,500 20,500 Debt repayment (15,264) (21,642) Cash provided by financing transactions 236 (1,142) Increase in cash and cash equivalents 3,744 4,605 Cash and cash equivalents, beginning of year 3,838 7,582 Cash and cash equivalents, end of year 7,582 12,187 CONSOLIDATED STATEMENT OF CASH FLOW E-4 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc THE MUNICIPALITY OF ANYTOWN CONSOLIDATED STATEMENT OF CHANGES IN NET FINANCIAL ASSETS for the year ended December 31, 2009 2008 2009 Excess of revenues over expenses 59,236$ 63,777$ Amortization of tangible capital assets 61,856 64,083 Proceeds on disposal of tangible capital assets 3,902 4,624 Loss on sale of tangible capital assets 45 50 Write-down of tangible capital assets 0 1,181 Change in inventories and prepaids 36 47 Acquisition of tangible capital assets (106,585) (122,557) Increase in net financial assets 18,490 11,205 Net financial assets, beginning of year 131,735 150,225 Net financial assets, end of year 150,225 161,430 E-5 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc E-2. SAMPLE NOTE DISCLOSURES 1. Significant Accounting Policies a) Basis of Accounting – These consolidated financial statements have been prepared using the accrual basis of accounting. Under the accrual basis of accounting, revenues are recorded as earned and measurable, and expenses are recorded as incurred and measurable. b) Amortization Methods – The cost, less residual value, of tangible capital assets are amortized on a straight-line basis over their estimated useful lives. Estimated useful lives for major categories of tangible capital assets are as follows: i) Buildings X – Y years ii) Machinery and Equipment X – Y years iii) Land Improvements X – Y years iv) Leasehold Improvements X – Y years v) Infrastructure – Roads & Bridges X – Y years vi) Infrastructure – Plants & Facilities X – Y years vii) Infrastructure – Underground & Other X – Y years No amortization is calculated in the year of acquisition, with a full year’s amortization charged in the final year of useful life. Amortization is not calculated for assets not in service or under construction until they are available to be put into service. 2. Tangible Capital Assets a) Tangible capital assets are recorded at cost. b) The Municipality has tangible capital assets with a net book value of $179,191 (2006 - $XXX) that are not being amortized as they are under construction. c) Contributions of tangible capital assets are recorded at fair value at the time of contribution. During the year, roads and underground water and sewer systems in the amount of $100,000 (2006 - $XXX) was contributed to the municipality and were recorded at their fair value at the time of contribution. d) The Municipality has no tangible capital assets which are valued at a nominal value. E-6 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc e) The Municipality owns various works or art and historical treasures that have not been included as tangible capital assets. These items are categorized as follows: a. X b. Y c. Z f) Capitalized interest for the year amounted to $0 (2006 - $0). g) Table E-1 summarized tangible capital asset balances by category for the year. E-7 Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . H: \ B a y h a m \ P S A B & A s s e t M a n a g e m e n t \ B a y h a m P S A B C o m p l i a n c e R e p o r t - A m e n d e d . d o c TA B L E E - 1 Op e n i n g E n d i n g O p e n i n g E n d i n g E n d i n g Hi s t o r i c a l H i s t o r i c a l A c c u m u l a t e d A c c u m u l a t e d N e t Co s t C o s t A m o r t i z a t i o n A m o r t i z a t i o n B o o k Ba l a n c e 2 0 0 7 2 0 0 7 2 0 0 7 B a l a n c e B a l a n c e 2 0 0 7 2 0 0 7 2 0 0 7 B a l a n c e V a l u e As s e t T y p e ( J a n 1 / 0 7 ) A c q u i s i t i o n s D i s p o s a l s W r i t e - O f f s ( D e c 3 1 / 0 7 ) ( J a n 1 / 0 7 ) D i s p o s a l s A m o r t i z a t i o n W r i t e - O f f s ( D e c 3 1 / 0 7 ) ( D e c 3 1 / 0 7 ) Ge n e r a l C a p i t a l Bu i l d i n g s / B u i l d i n g I m p r o v e m e n t s 6 8 , 8 5 9 6 , 2 2 3 - - 7 5 , 0 8 1 1 3 , 6 5 9 1 , 6 9 2 - 1 5 , 3 5 1 59,730 Co m p u t e r 4 , 7 0 8 1 , 7 3 1 - - 6 , 4 3 8 1 , 9 3 7 1 , 2 2 1 - 3 , 1 5 8 3,280 Co m p u t e r S o f t w a r e 3 , 7 8 1 6 5 3 - - 4 , 4 3 4 1 , 2 1 2 5 8 7 - 1 , 7 9 9 2,635 La n d 2 5 9 , 4 4 4 1 , 9 5 5 - - 2 6 1 , 3 9 9 - - - - 261,399 La n d I m p r o v e m e n t s 1 6 , 6 4 6 1 , 2 7 3 - - 1 7 , 9 1 9 5 , 7 3 2 6 2 6 - 6 , 3 5 7 11,561 Le a s e h o l d I m p r o v e m e n t s 6 2 7 1 2 0 - - 7 4 7 3 5 6 1 2 5 - 4 8 1 266 Ma c h i n e r y & E q u i p m e n t 8 8 , 6 6 5 1 4 , 0 9 1 - - 1 0 2 , 7 5 6 3 0 , 7 6 0 4 , 3 9 6 - 3 5 , 1 5 5 67,601 Ve h i c l e s 1 4 , 9 6 7 3 , 1 1 0 - - 1 8 , 0 7 7 5 , 7 3 2 2 , 8 5 3 - 8 , 5 8 5 9,492 Ge n e r a l C a p i t a l S u b - t o t a l 4 5 7 , 6 9 7 2 9 , 1 5 5 - - 4 8 6 , 8 5 2 5 9 , 3 8 8 - 1 1 , 4 9 9 - 7 0 , 8 8 7 415,965 In f r a s t r u c t u r e R e l a t e d Bu i l d i n g s / B u i l d i n g I m p r o v e m e n t s 9 0 , 8 3 6 7 , 8 5 6 - - 9 8 , 6 9 2 4 9 , 6 5 4 3 0 - 4 9 , 6 8 4 49,008 La n d 3 2 2 , 2 8 7 5 , 0 0 3 - - 3 2 7 , 2 9 1 - - - - 327,291 La n d I m p r o v e m e n t s 5 7 , 1 5 8 4 , 0 8 6 - - 6 1 , 2 4 4 3 0 , 1 1 6 1 5 - 3 0 , 1 3 1 31,113 Li n e a r 2 , 2 4 3 , 8 0 3 6 1 , 6 9 9 - - 2 , 3 0 5 , 5 0 2 3 7 2 , 2 2 7 3 4 , 2 5 9 - 4 0 6 , 4 8 6 1,899,016 Ma c h i n e r y & E q u i p m e n t 3 4 7 , 9 6 7 3 0 , 3 2 5 ( 1 0 0 ) - 3 7 8 , 1 9 2 1 3 4 , 3 5 9 ( 8 5 ) 7 6 - 1 3 4 , 3 5 0 243,842 In f r a s t r u c t u r e R e l a t e d S u b - t o t a l 3 , 0 6 2 , 0 5 1 1 0 8 , 9 6 9 ( 1 0 0 ) - 3 , 1 7 0 , 9 2 0 5 8 6 , 3 5 7 ( 8 5 ) 3 4 , 3 7 9 - 6 2 0 , 6 5 1 2,550,269 Ta n g i b l e C a p i t a l A s s e t s S u b t o t a l 3 , 5 1 9 , 7 4 8 1 3 8 , 1 2 4 ( 1 0 0 ) - 3 , 6 5 7 , 7 7 2 6 4 5 , 7 4 5 ( 8 5 ) 4 5 , 8 7 8 - 6 9 1 , 5 3 8 2,966,234 Wo r k I n P r o g r e s s 1 3 9 , 0 3 6 4 0 , 1 5 4 - - 1 7 9 , 1 9 1 - - - - - 179,191 To t a l T a n g i b l e C a p i t a l A s s e t s 3, 6 5 8 , 7 8 4 1 7 8 , 2 7 8 ( 1 0 0 ) - 3 , 8 3 6 , 9 6 3 6 4 5 , 7 4 5 ( 8 5 ) 4 5 , 8 7 8 - 6 9 1 , 5 3 8 3,145,425 Do l l a r s i n T h o u s a n d s Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc APPENDIX F CONSUMER PRICE INDEX HISTORICAL COST DEFLATOR 20 0 8 2 0 0 7 2 0 0 6 2 0 0 5 2 0 0 4 2 0 0 3 2 0 0 2 2 0 0 1 2 0 0 0 1 9 9 9 1 9 9 8 1 9 9 7 1 9 9 6 1 9 9 5 1 9 9 4 1 9 9 3 1 9 9 2 1 9 9 1 1 9 9 0 1 9 8 9 1 9 8 8 1 9 8 7 1 9 8 6 1 9 8 5 1 9 8 4 1 9 8 3 1 9 8 2 1 9 8 1 1 9 8 0 1 9 7 9 1 9 7 8 1 9 7 7 1 9 7 6 1 9 7 5 1 9 7 4 1 9 7 3 1 9 7 2 1 9 7 1 1 9 7 0 20 0 8 CP I - T o r o n t o 1. 7 2 % 1 0 0 . 0 0 % 20 0 7 CP I - T o r o n t o 1. 9 1 % 9 8 . 3 1 % 1 0 0 . 0 0 % 20 0 6 CP I - T o r o n t o 1. 6 2 % 9 6 . 4 6 % 9 8 . 1 2 % 1 0 0 . 0 0 % 20 0 5 CP I - T o r o n t o 1. 8 7 % 9 4 . 9 3 % 9 6 . 5 6 % 9 8 . 4 1 % 1 0 0 . 0 0 % 20 0 4 CP I - T o r o n t o 1. 6 0 % 9 3 . 1 8 % 9 4 . 7 9 % 9 6 . 6 0 % 9 8 . 1 6 % 1 0 0 . 0 0 % 20 0 3 CP I - T o r o n t o 3. 0 4 % 9 1 . 7 2 % 9 3 . 2 9 % 9 5 . 0 8 % 9 6 . 6 2 % 9 8 . 4 2 % 1 0 0 . 0 0 % 20 0 2 CP I - T o r o n t o 2. 0 8 % 8 9 . 0 1 % 9 0 . 5 4 % 9 2 . 2 7 % 9 3 . 7 6 % 9 5 . 5 2 % 9 7 . 0 5 % 1 0 0 . 0 0 % 20 0 1 CP I - T o r o n t o 3. 1 0 % 8 7 . 1 9 % 8 8 . 6 9 % 9 0 . 3 9 % 9 1 . 8 5 % 9 3 . 5 7 % 9 5 . 0 7 % 9 7 . 9 6 % 1 0 0 . 0 0 % 20 0 0 CP I - T o r o n t o 3. 0 4 % 8 4 . 5 6 % 8 6 . 0 2 % 8 7 . 6 7 % 8 9 . 0 8 % 9 0 . 7 5 % 9 2 . 2 0 % 9 5 . 0 1 % 9 6 . 9 9 % 1 0 0 . 0 0 % 19 9 9 CP I - T o r o n t o 1. 9 7 % 8 2 . 0 7 % 8 3 . 4 8 % 8 5 . 0 8 % 8 6 . 4 6 % 8 8 . 0 8 % 8 9 . 4 9 % 9 2 . 2 1 % 9 4 . 1 3 % 9 7 . 0 5 % 1 0 0 . 0 0 % 19 9 8 CP I - T o r o n t o 1. 0 4 % 8 0 . 4 9 % 8 1 . 8 7 % 8 3 . 4 4 % 8 4 . 7 9 % 8 6 . 3 7 % 8 7 . 7 6 % 9 0 . 4 3 % 9 2 . 3 1 % 9 5 . 1 8 % 9 8 . 0 7 % 1 0 0 . 0 0 % 19 9 7 CP I - T o r o n t o 1. 8 1 % 7 9 . 6 5 % 8 1 . 0 2 % 8 2 . 5 8 % 8 3 . 9 1 % 8 5 . 4 8 % 8 6 . 8 5 % 8 9 . 4 9 % 9 1 . 3 6 % 9 4 . 1 9 % 9 7 . 0 5 % 9 8 . 9 7 % 1 0 0 . 0 0 % 19 9 6 CP I - T o r o n t o 1. 6 7 % 7 8 . 2 4 % 7 9 . 5 8 % 8 1 . 1 1 % 8 2 . 4 2 % 8 3 . 9 6 % 8 5 . 3 1 % 8 7 . 9 0 % 8 9 . 7 3 % 9 2 . 5 2 % 9 5 . 3 3 % 9 7 . 2 1 % 9 8 . 2 2 % 1 0 0 . 0 0 % 19 9 5 CP I - T o r o n t o 2. 4 6 % 7 6 . 9 5 % 7 8 . 2 8 % 7 9 . 7 8 % 8 1 . 0 7 % 8 2 . 5 8 % 8 3 . 9 1 % 8 6 . 4 6 % 8 8 . 2 6 % 9 1 . 0 0 % 9 3 . 7 6 % 9 5 . 6 1 % 9 6 . 6 1 % 9 8 . 3 6 % 1 0 0 . 0 0 % 19 9 4 CP I - T o r o n t o 0. 1 1 % 7 5 . 1 1 % 7 6 . 4 0 % 7 7 . 8 6 % 7 9 . 1 2 % 8 0 . 6 0 % 8 1 . 8 9 % 8 4 . 3 8 % 8 6 . 1 4 % 8 8 . 8 2 % 9 1 . 5 1 % 9 3 . 3 2 % 9 4 . 2 9 % 9 6 . 0 0 % 9 7 . 6 0 % 1 0 0 . 0 0 % 19 9 3 CP I - T o r o n t o 1. 6 0 % 7 5 . 0 3 % 7 6 . 3 2 % 7 7 . 7 8 % 7 9 . 0 4 % 8 0 . 5 1 % 8 1 . 8 0 % 8 4 . 2 9 % 8 6 . 0 5 % 8 8 . 7 2 % 9 1 . 4 1 % 9 3 . 2 2 % 9 4 . 1 9 % 9 5 . 8 9 % 9 7 . 4 9 % 9 9 . 8 9 % 1 0 0 . 0 0 % 19 9 2 CP I - T o r o n t o 0. 8 9 % 7 3 . 8 5 % 7 5 . 1 2 % 7 6 . 5 6 % 7 7 . 7 9 % 7 9 . 2 5 % 8 0 . 5 2 % 8 2 . 9 7 % 8 4 . 7 0 % 8 7 . 3 3 % 8 9 . 9 8 % 9 1 . 7 5 % 9 2 . 7 1 % 9 4 . 3 9 % 9 5 . 9 6 % 9 8 . 3 2 % 9 8 . 4 3 % 1 0 0 . 0 0 % 19 9 1 CP I - T o r o n t o 4. 1 8 % 7 3 . 1 9 % 7 4 . 4 5 % 7 5 . 8 8 % 7 7 . 1 1 % 7 8 . 5 5 % 7 9 . 8 1 % 8 2 . 2 3 % 8 3 . 9 5 % 8 6 . 5 5 % 8 9 . 1 8 % 9 0 . 9 4 % 9 1 . 8 9 % 9 3 . 5 5 % 9 5 . 1 1 % 9 7 . 4 5 % 9 7 . 5 6 % 9 9 . 1 2 % 1 0 0 . 0 0 % 19 9 0 CP I - T o r o n t o 4. 6 9 % 7 0 . 2 6 % 7 1 . 4 7 % 7 2 . 8 3 % 7 4 . 0 1 % 7 5 . 4 0 % 7 6 . 6 0 % 7 8 . 9 3 % 8 0 . 5 8 % 8 3 . 0 8 % 8 5 . 6 0 % 8 7 . 2 9 % 8 8 . 2 0 % 8 9 . 8 0 % 9 1 . 3 0 % 9 3 . 5 4 % 9 3 . 6 4 % 9 5 . 1 4 % 9 5 . 9 9 % 1 0 0 . 0 0 % 19 8 9 CP I - T o r o n t o 6. 3 0 % 6 7 . 1 1 % 6 8 . 2 7 % 6 9 . 5 7 % 7 0 . 7 0 % 7 2 . 0 2 % 7 3 . 1 7 % 7 5 . 4 0 % 7 6 . 9 7 % 7 9 . 3 6 % 8 1 . 7 7 % 8 3 . 3 8 % 8 4 . 2 5 % 8 5 . 7 8 % 8 7 . 2 1 % 8 9 . 3 5 % 8 9 . 4 5 % 9 0 . 8 8 % 9 1 . 6 9 % 9 5 . 5 2 % 1 0 0 . 0 0 % 19 8 8 CP I - T o r o n t o 5. 0 6 % 6 3 . 1 4 % 6 4 . 2 2 % 6 5 . 4 5 % 6 6 . 5 1 % 6 7 . 7 5 % 6 8 . 8 4 % 7 0 . 9 3 % 7 2 . 4 1 % 7 4 . 6 6 % 7 6 . 9 3 % 7 8 . 4 4 % 7 9 . 2 6 % 8 0 . 7 0 % 8 2 . 0 4 % 8 4 . 0 6 % 8 4 . 1 5 % 8 5 . 5 0 % 8 6 . 2 6 % 8 9 . 8 6 % 9 4 . 0 8 % 1 0 0. 0 0 % 19 8 7 CP I - T o r o n t o 5. 5 9 % 6 0 . 1 0 % 6 1 . 1 3 % 6 2 . 3 0 % 6 3 . 3 1 % 6 4 . 4 9 % 6 5 . 5 2 % 6 7 . 5 2 % 6 8 . 9 2 % 7 1 . 0 6 % 7 3 . 2 2 % 7 4 . 6 7 % 7 5 . 4 4 % 7 6 . 8 1 % 7 8 . 0 9 % 8 0 . 0 1 % 8 0 . 1 0 % 8 1 . 3 8 % 8 2 . 1 0 % 8 5 . 5 4 % 8 9 . 5 4 % 9 5 .1 8 % 1 0 0 . 0 0 % 19 8 6 CP I - T o r o n t o 4. 7 5 % 5 6 . 9 1 % 5 7 . 8 9 % 5 9 . 0 0 % 5 9 . 9 5 % 6 1 . 0 8 % 6 2 . 0 5 % 6 3 . 9 4 % 6 5 . 2 7 % 6 7 . 3 0 % 6 9 . 3 4 % 7 0 . 7 1 % 7 1 . 4 5 % 7 2 . 7 4 % 7 3 . 9 6 % 7 5 . 7 8 % 7 5 . 8 6 % 7 7 . 0 7 % 7 7 . 7 6 % 8 1 . 0 1 % 8 4 . 8 0 % 9 0 .1 4 % 9 4 . 7 1 % 1 0 0 . 0 0 % 19 8 5 CP I - T o r o n t o 3. 9 2 % 5 4 . 3 3 % 5 5 . 2 7 % 5 6 . 3 2 % 5 7 . 2 4 % 5 8 . 3 1 % 5 9 . 2 4 % 6 1 . 0 4 % 6 2 . 3 1 % 6 4 . 2 5 % 6 6 . 2 0 % 6 7 . 5 1 % 6 8 . 2 1 % 6 9 . 4 4 % 7 0 . 6 0 % 7 2 . 3 4 % 7 2 . 4 2 % 7 3 . 5 7 % 7 4 . 2 3 % 7 7 . 3 3 % 8 0 . 9 6 % 8 6 .0 5 % 9 0 . 4 1 % 9 5 . 4 6 % 1 0 0 . 0 0 % 19 8 4 CP I - T o r o n t o 4. 7 6 % 5 2 . 2 8 % 5 3 . 1 8 % 5 4 . 2 0 % 5 5 . 0 8 % 5 6 . 1 1 % 5 7 . 0 1 % 5 8 . 7 4 % 5 9 . 9 7 % 6 1 . 8 3 % 6 3 . 7 1 % 6 4 . 9 6 % 6 5 . 6 4 % 6 6 . 8 3 % 6 7 . 9 4 % 6 9 . 6 1 % 6 9 . 6 9 % 7 0 . 8 0 % 7 1 . 4 3 % 7 4 . 4 2 % 7 7 . 9 1 % 8 2 .8 1 % 8 7 . 0 0 % 9 1 . 8 7 % 9 6 . 2 3 % 1 0 0 . 0 0 % 19 8 3 CP I - T o r o n t o 6. 0 9 % 4 9 . 9 1 % 5 0 . 7 7 % 5 1 . 7 4 % 5 2 . 5 8 % 5 3 . 5 6 % 5 4 . 4 2 % 5 6 . 0 8 % 5 7 . 2 4 % 5 9 . 0 2 % 6 0 . 8 1 % 6 2 . 0 1 % 6 2 . 6 6 % 6 3 . 7 9 % 6 4 . 8 6 % 6 6 . 4 5 % 6 6 . 5 2 % 6 7 . 5 9 % 6 8 . 1 9 % 7 1 . 0 4 % 7 4 . 3 7 % 7 9 .0 5 % 8 3 . 0 5 % 8 7 . 7 0 % 9 1 . 8 6 % 9 5 . 4 6 % 1 0 0 . 0 0 % 19 8 2 CP I - T o r o n t o 11 . 2 2 % 4 7 . 0 5 % 4 7 . 8 6 % 4 8 . 7 7 % 4 9 . 5 6 % 5 0 . 4 9 % 5 1 . 3 0 % 5 2 . 8 6 % 5 3 . 9 6 % 5 5 . 6 4 % 5 7 . 3 2 % 5 8 . 4 6 % 5 9 . 0 7 % 6 0 . 1 3 % 6 1 . 1 4 % 6 2 . 6 4 % 6 2 . 7 1 % 6 3 . 7 1 % 6 4 . 2 8 % 6 6 . 9 7 % 7 0 . 1 0 % 7 4. 5 2 % 7 8 . 2 9 % 8 2 . 6 7 % 8 6 . 5 9 % 8 9 . 9 8 % 9 4 . 2 6 % 1 0 0 . 0 0 % 19 8 1 CP I - T o r o n t o 12 . 5 5 % 4 2 . 3 0 % 4 3 . 0 3 % 4 3 . 8 5 % 4 4 . 5 6 % 4 5 . 4 0 % 4 6 . 1 2 % 4 7 . 5 3 % 4 8 . 5 2 % 5 0 . 0 2 % 5 1 . 5 4 % 5 2 . 5 6 % 5 3 . 1 1 % 5 4 . 0 7 % 5 4 . 9 7 % 5 6 . 3 2 % 5 6 . 3 8 % 5 7 . 2 8 % 5 7 . 7 9 % 6 0 . 2 1 % 6 3 . 0 3 % 6 7. 0 0 % 7 0 . 3 9 % 7 4 . 3 3 % 7 7 . 8 6 % 8 0 . 9 1 % 8 4 . 7 5 % 8 9 . 9 1 % 1 0 0 . 0 0 % 19 8 0 CP I - T o r o n t o 10 . 0 8 % 3 7 . 5 8 % 3 8 . 2 3 % 3 8 . 9 6 % 3 9 . 5 9 % 4 0 . 3 3 % 4 0 . 9 8 % 4 2 . 2 3 % 4 3 . 1 1 % 4 4 . 4 4 % 4 5 . 7 9 % 4 6 . 7 0 % 4 7 . 1 8 % 4 8 . 0 4 % 4 8 . 8 4 % 5 0 . 0 4 % 5 0 . 0 9 % 5 0 . 8 9 % 5 1 . 3 5 % 5 3 . 4 9 % 5 6 . 0 0 % 5 9. 5 3 % 6 2 . 5 4 % 6 6 . 0 4 % 6 9 . 1 7 % 7 1 . 8 8 % 7 5 . 3 0 % 7 9 . 8 8 % 8 8 . 8 5 % 1 0 0 . 0 0 % 19 7 9 CP I - T o r o n t o 9. 3 3 % 3 4 . 1 4 % 3 4 . 7 3 % 3 5 . 3 9 % 3 5 . 9 7 % 3 6 . 6 4 % 3 7 . 2 3 % 3 8 . 3 6 % 3 9 . 1 6 % 4 0 . 3 7 % 4 1 . 6 0 % 4 2 . 4 2 % 4 2 . 8 6 % 4 3 . 6 4 % 4 4 . 3 7 % 4 5 . 4 6 % 4 5 . 5 1 % 4 6 . 2 3 % 4 6 . 6 5 % 4 8 . 6 0 % 5 0 . 8 7 % 5 4 .0 8 % 5 6 . 8 1 % 5 9 . 9 9 % 6 2 . 8 4 % 6 5 . 3 0 % 6 8 . 4 1 % 7 2 . 5 7 % 8 0 . 7 1 % 9 0 . 8 4 % 1 0 0 . 0 0 % 19 7 8 CP I - T o r o n t o 8. 5 1 % 3 1 . 2 3 % 3 1 . 7 6 % 3 2 . 3 7 % 3 2 . 9 0 % 3 3 . 5 1 % 3 4 . 0 5 % 3 5 . 0 8 % 3 5 . 8 1 % 3 6 . 9 3 % 3 8 . 0 5 % 3 8 . 8 0 % 3 9 . 2 0 % 3 9 . 9 1 % 4 0 . 5 8 % 4 1 . 5 8 % 4 1 . 6 2 % 4 2 . 2 9 % 4 2 . 6 6 % 4 4 . 4 5 % 4 6 . 5 3 % 4 9 .4 6 % 5 1 . 9 6 % 5 4 . 8 7 % 5 7 . 4 7 % 5 9 . 7 2 % 6 2 . 5 7 % 6 6 . 3 7 % 7 3 . 8 2 % 8 3 . 0 9 % 9 1 . 4 6 % 1 0 0 . 0 0 % 19 7 7 CP I - T o r o n t o 7. 6 3 % 2 8 . 7 8 % 2 9 . 2 7 % 2 9 . 8 3 % 3 0 . 3 2 % 3 0 . 8 8 % 3 1 . 3 8 % 3 2 . 3 3 % 3 3 . 0 1 % 3 4 . 0 3 % 3 5 . 0 7 % 3 5 . 7 6 % 3 6 . 1 3 % 3 6 . 7 8 % 3 7 . 4 0 % 3 8 . 3 2 % 3 8 . 3 6 % 3 8 . 9 7 % 3 9 . 3 2 % 4 0 . 9 6 % 4 2 . 8 8 % 4 5 .5 8 % 4 7 . 8 9 % 5 0 . 5 7 % 5 2 . 9 7 % 5 5 . 0 4 % 5 7 . 6 6 % 6 1 . 1 7 % 6 8 . 0 3 % 7 6 . 5 7 % 8 4 . 2 9 % 9 2 . 1 6 % 1 0 0 . 0 0 % 19 7 6 CP I - T o r o n t o 7. 3 2 % 2 6 . 7 4 % 2 7 . 2 0 % 2 7 . 7 2 % 2 8 . 1 7 % 2 8 . 7 0 % 2 9 . 1 5 % 3 0 . 0 4 % 3 0 . 6 7 % 3 1 . 6 2 % 3 2 . 5 8 % 3 3 . 2 2 % 3 3 . 5 7 % 3 4 . 1 8 % 3 4 . 7 5 % 3 5 . 6 0 % 3 5 . 6 4 % 3 6 . 2 1 % 3 6 . 5 3 % 3 8 . 0 6 % 3 9 . 8 4 % 4 2 .3 5 % 4 4 . 5 0 % 4 6 . 9 8 % 4 9 . 2 2 % 5 1 . 1 4 % 5 3 . 5 7 % 5 6 . 8 3 % 6 3 . 2 1 % 7 1 . 1 5 % 7 8 . 3 2 % 8 5 . 6 3 % 9 2 . 9 1 % 1 0 0 . 0 0 % 19 7 5 CP I - T o r o n t o 10 . 7 5 % 2 4 . 9 1 % 2 5 . 3 4 % 2 5 . 8 3 % 2 6 . 2 5 % 2 6 . 7 4 % 2 7 . 1 7 % 2 7 . 9 9 % 2 8 . 5 8 % 2 9 . 4 6 % 3 0 . 3 6 % 3 0 . 9 6 % 3 1 . 2 8 % 3 1 . 8 4 % 3 2 . 3 8 % 3 3 . 1 7 % 3 3 . 2 1 % 3 3 . 7 4 % 3 4 . 0 4 % 3 5 . 4 6 % 3 7 . 1 2 % 3 9. 4 6 % 4 1 . 4 6 % 4 3 . 7 8 % 4 5 . 8 6 % 4 7 . 6 5 % 4 9 . 9 2 % 5 2 . 9 6 % 5 8 . 9 0 % 6 6 . 2 9 % 7 2 . 9 7 % 7 9 . 7 9 % 8 6 . 5 7 % 9 3 . 1 8 % 1 0 0 . 0 0 % 19 7 4 CP I - T o r o n t o 10 . 4 9 % 2 2 . 5 0 % 2 2 . 8 8 % 2 3 . 3 2 % 2 3 . 7 0 % 2 4 . 1 4 % 2 4 . 5 3 % 2 5 . 2 8 % 2 5 . 8 0 % 2 6 . 6 0 % 2 7 . 4 1 % 2 7 . 9 5 % 2 8 . 2 4 % 2 8 . 7 5 % 2 9 . 2 3 % 2 9 . 9 5 % 2 9 . 9 9 % 3 0 . 4 6 % 3 0 . 7 4 % 3 2 . 0 2 % 3 3 . 5 2 % 3 5. 6 3 % 3 7 . 4 4 % 3 9 . 5 3 % 4 1 . 4 1 % 4 3 . 0 3 % 4 5 . 0 7 % 4 7 . 8 2 % 5 3 . 1 8 % 5 9 . 8 6 % 6 5 . 8 9 % 7 2 . 0 4 % 7 8 . 1 7 % 8 4 . 1 3 % 9 0 . 2 9 % 1 0 0 . 0 0 % 19 7 3 CP I - T o r o n t o 7. 7 7 % 2 0 . 3 6 % 2 0 . 7 1 % 2 1 . 1 1 % 2 1 . 4 5 % 2 1 . 8 5 % 2 2 . 2 0 % 2 2 . 8 8 % 2 3 . 3 5 % 2 4 . 0 8 % 2 4 . 8 1 % 2 5 . 3 0 % 2 5 . 5 6 % 2 6 . 0 2 % 2 6 . 4 6 % 2 7 . 1 1 % 2 7 . 1 4 % 2 7 . 5 7 % 2 7 . 8 2 % 2 8 . 9 8 % 3 0 . 3 4 % 3 2 .2 5 % 3 3 . 8 8 % 3 5 . 7 7 % 3 7 . 4 7 % 3 8 . 9 4 % 4 0 . 7 9 % 4 3 . 2 8 % 4 8 . 1 3 % 5 4 . 1 7 % 5 9 . 6 4 % 6 5 . 2 0 % 7 0 . 7 5 % 7 6 . 1 4 % 8 1 . 7 2 % 9 0 . 5 0 % 1 0 0 . 0 0 % 19 7 2 CP I - T o r o n t o 5. 0 3 % 1 8 . 8 9 % 1 9 . 2 2 % 1 9 . 5 8 % 1 9 . 9 0 % 2 0 . 2 7 % 2 0 . 6 0 % 2 1 . 2 3 % 2 1 . 6 7 % 2 2 . 3 4 % 2 3 . 0 2 % 2 3 . 4 7 % 2 3 . 7 2 % 2 4 . 1 5 % 2 4 . 5 5 % 2 5 . 1 5 % 2 5 . 1 8 % 2 5 . 5 8 % 2 5 . 8 1 % 2 6 . 8 9 % 2 8 . 1 5 % 2 9 .9 2 % 3 1 . 4 4 % 3 3 . 1 9 % 3 4 . 7 7 % 3 6 . 1 3 % 3 7 . 8 5 % 4 0 . 1 5 % 4 4 . 6 6 % 5 0 . 2 7 % 5 5 . 3 3 % 6 0 . 5 0 % 6 5 . 6 4 % 7 0 . 6 5 % 7 5 . 8 3 % 8 3 . 9 8 % 9 2 . 7 9 % 1 0 0 . 0 0 % 19 7 1 CP I - C a n a d a 2. 8 9 % 1 7 . 9 9 % 1 8 . 3 0 % 1 8 . 6 5 % 1 8 . 9 5 % 1 9 . 3 0 % 1 9 . 6 1 % 2 0 . 2 1 % 2 0 . 6 3 % 2 1 . 2 7 % 2 1 . 9 2 % 2 2 . 3 5 % 2 2 . 5 8 % 2 2 . 9 9 % 2 3 . 3 7 % 2 3 . 9 5 % 2 3 . 9 7 % 2 4 . 3 6 % 2 4 . 5 7 % 2 5 . 6 0 % 2 6 . 8 0 % 2 8 .4 9 % 2 9 . 9 3 % 3 1 . 6 0 % 3 3 . 1 1 % 3 4 . 4 0 % 3 6 . 0 4 % 3 8 . 2 3 % 4 2 . 5 2 % 4 7 . 8 6 % 5 2 . 6 8 % 5 7 . 6 0 % 6 2 . 5 0 % 6 7 . 2 7 % 7 2 . 1 9 % 7 9 . 9 5 % 8 8 . 3 4 % 9 5 . 2 1 % 1 0 0 . 0 0 % 19 7 0 CP I - C a n a d a 3. 4 2 % 1 7 . 4 8 % 1 7 . 7 8 % 1 8 . 1 2 % 1 8 . 4 2 % 1 8 . 7 6 % 1 9 . 0 6 % 1 9 . 6 4 % 2 0 . 0 5 % 2 0 . 6 7 % 2 1 . 3 0 % 2 1 . 7 2 % 2 1 . 9 5 % 2 2 . 3 4 % 2 2 . 7 2 % 2 3 . 2 8 % 2 3 . 3 0 % 2 3 . 6 7 % 2 3 . 8 8 % 2 4 . 8 8 % 2 6 . 0 5 % 2 7 .6 9 % 2 9 . 0 9 % 3 0 . 7 2 % 3 2 . 1 8 % 3 3 . 4 3 % 3 5 . 0 2 % 3 7 . 1 6 % 4 1 . 3 3 % 4 6 . 5 1 % 5 1 . 2 0 % 5 5 . 9 8 % 6 0 . 7 4 % 6 5 . 3 8 % 7 0 . 1 6 % 7 7 . 7 1 % 8 5 . 8 6 % 9 2 . 5 3 % 9 7 . 1 9 % 1 0 0 . 0 0 % 19 6 9 CP I - C a n a d a 4. 4 6 % 1 6 . 9 0 % 1 7 . 1 9 % 1 7 . 5 2 % 1 7 . 8 1 % 1 8 . 1 4 % 1 8 . 4 3 % 1 8 . 9 9 % 1 9 . 3 9 % 1 9 . 9 9 % 2 0 . 6 0 % 2 1 . 0 0 % 2 1 . 2 2 % 2 1 . 6 1 % 2 1 . 9 7 % 2 2 . 5 1 % 2 2 . 5 3 % 2 2 . 8 9 % 2 3 . 0 9 % 2 4 . 0 6 % 2 5 . 1 9 % 2 6 .7 7 % 2 8 . 1 3 % 2 9 . 7 0 % 3 1 . 1 1 % 3 2 . 3 3 % 3 3 . 8 7 % 3 5 . 9 3 % 3 9 . 9 6 % 4 4 . 9 8 % 4 9 . 5 1 % 5 4 . 1 3 % 5 8 . 7 3 % 6 3 . 2 2 % 6 7 . 8 5 % 7 5 . 1 4 % 8 3 . 0 2 % 8 9 . 4 7 % 9 3 . 9 8 % 9 6 . 6 9 % 19 6 8 CP I - C a n a d a 4. 1 9 % 1 6 . 1 8 % 1 6 . 4 6 % 1 6 . 7 7 % 1 7 . 0 5 % 1 7 . 3 6 % 1 7 . 6 4 % 1 8 . 1 8 % 1 8 . 5 6 % 1 9 . 1 3 % 1 9 . 7 2 % 2 0 . 1 0 % 2 0 . 3 1 % 2 0 . 6 8 % 2 1 . 0 3 % 2 1 . 5 4 % 2 1 . 5 7 % 2 1 . 9 1 % 2 2 . 1 1 % 2 3 . 0 3 % 2 4 . 1 1 % 2 5 .6 3 % 2 6 . 9 3 % 2 8 . 4 3 % 2 9 . 7 8 % 3 0 . 9 5 % 3 2 . 4 2 % 3 4 . 3 9 % 3 8 . 2 5 % 4 3 . 0 5 % 4 7 . 3 9 % 5 1 . 8 2 % 5 6 . 2 2 % 6 0 . 5 1 % 6 4 . 9 5 % 7 1 . 9 3 % 7 9 . 4 7 % 8 5 . 6 5 % 8 9 . 9 6 % 9 2 . 5 6 % 19 6 7 CP I - C a n a d a 3. 3 7 % 1 5 . 5 3 % 1 5 . 8 0 % 1 6 . 1 0 % 1 6 . 3 6 % 1 6 . 6 7 % 1 6 . 9 3 % 1 7 . 4 5 % 1 7 . 8 1 % 1 8 . 3 7 % 1 8 . 9 2 % 1 9 . 3 0 % 1 9 . 5 0 % 1 9 . 8 5 % 2 0 . 1 8 % 2 0 . 6 8 % 2 0 . 7 0 % 2 1 . 0 3 % 2 1 . 2 2 % 2 2 . 1 1 % 2 3 . 1 4 % 2 4 .6 0 % 2 5 . 8 4 % 2 7 . 2 9 % 2 8 . 5 9 % 2 9 . 7 0 % 3 1 . 1 2 % 3 3 . 0 1 % 3 6 . 7 2 % 4 1 . 3 2 % 4 5 . 4 9 % 4 9 . 7 4 % 5 3 . 9 7 % 5 8 . 0 8 % 6 2 . 3 4 % 6 9 . 0 4 % 7 6 . 2 8 % 8 2 . 2 1 % 8 6 . 3 5 % 8 8 . 8 4 % 19 6 6 CP I - C a n a d a 4. 0 0 % 1 5 . 0 3 % 1 5 . 2 8 % 1 5 . 5 8 % 1 5 . 8 3 % 1 6 . 1 2 % 1 6 . 3 8 % 1 6 . 8 8 % 1 7 . 2 3 % 1 7 . 7 7 % 1 8 . 3 1 % 1 8 . 6 7 % 1 8 . 8 6 % 1 9 . 2 0 % 1 9 . 5 2 % 2 0 . 0 0 % 2 0 . 0 3 % 2 0 . 3 5 % 2 0 . 5 3 % 2 1 . 3 9 % 2 2 . 3 9 % 2 3 .8 0 % 2 5 . 0 0 % 2 6 . 4 0 % 2 7 . 6 5 % 2 8 . 7 4 % 3 0 . 1 0 % 3 1 . 9 4 % 3 5 . 5 2 % 3 9 . 9 8 % 4 4 . 0 1 % 4 8 . 1 2 % 5 2 . 2 1 % 5 6 . 1 9 % 6 0 . 3 1 % 6 6 . 7 9 % 7 3 . 8 0 % 7 9 . 5 3 % 8 3 . 5 3 % 8 5 . 9 5 % 19 6 5 CP I - C a n a d a 2. 0 4 % 1 4 . 4 5 % 1 4 . 7 0 % 1 4 . 9 8 % 1 5 . 2 2 % 1 5 . 5 0 % 1 5 . 7 5 % 1 6 . 2 3 % 1 6 . 5 7 % 1 7 . 0 8 % 1 7 . 6 0 % 1 7 . 9 5 % 1 8 . 1 4 % 1 8 . 4 7 % 1 8 . 7 7 % 1 9 . 2 4 % 1 9 . 2 6 % 1 9 . 5 6 % 1 9 . 7 4 % 2 0 . 5 6 % 2 1 . 5 3 % 2 2 .8 8 % 2 4 . 0 4 % 2 5 . 3 9 % 2 6 . 5 9 % 2 7 . 6 3 % 2 8 . 9 5 % 3 0 . 7 1 % 3 4 . 1 5 % 3 8 . 4 4 % 4 2 . 3 2 % 4 6 . 2 7 % 5 0 . 2 0 % 5 4 . 0 3 % 5 7 . 9 9 % 6 4 . 2 2 % 7 0 . 9 6 % 7 6 . 4 7 % 8 0 . 3 2 % 8 2 . 6 4 % 19 6 4 CP I - C a n a d a 2. 0 8 % 1 4 . 1 6 % 1 4 . 4 0 % 1 4 . 6 8 % 1 4 . 9 2 % 1 5 . 1 9 % 1 5 . 4 4 % 1 5 . 9 1 % 1 6 . 2 4 % 1 6 . 7 4 % 1 7 . 2 5 % 1 7 . 5 9 % 1 7 . 7 7 % 1 8 . 1 0 % 1 8 . 4 0 % 1 8 . 8 5 % 1 8 . 8 7 % 1 9 . 1 7 % 1 9 . 3 4 % 2 0 . 1 5 % 2 1 . 1 0 % 2 2 .4 3 % 2 3 . 5 6 % 2 4 . 8 8 % 2 6 . 0 6 % 2 7 . 0 8 % 2 8 . 3 7 % 3 0 . 0 9 % 3 3 . 4 7 % 3 7 . 6 7 % 4 1 . 4 7 % 4 5 . 3 4 % 4 9 . 2 0 % 5 2 . 9 5 % 5 6 . 8 3 % 6 2 . 9 4 % 6 9 . 5 4 % 7 4 . 9 4 % 7 8 . 7 1 % 8 0 . 9 9 % 19 6 3 CP I - C a n a d a 1. 5 9 % 1 3 . 8 7 % 1 4 . 1 1 % 1 4 . 3 8 % 1 4 . 6 1 % 1 4 . 8 8 % 1 5 . 1 2 % 1 5 . 5 8 % 1 5 . 9 1 % 1 6 . 4 0 % 1 6 . 9 0 % 1 7 . 2 3 % 1 7 . 4 1 % 1 7 . 7 3 % 1 8 . 0 2 % 1 8 . 4 7 % 1 8 . 4 9 % 1 8 . 7 8 % 1 8 . 9 5 % 1 9 . 7 4 % 2 0 . 6 7 % 2 1 .9 7 % 2 3 . 0 8 % 2 4 . 3 7 % 2 5 . 5 3 % 2 6 . 5 3 % 2 7 . 7 9 % 2 9 . 4 8 % 3 2 . 7 9 % 3 6 . 9 0 % 4 0 . 6 2 % 4 4 . 4 2 % 4 8 . 1 9 % 5 1 . 8 7 % 5 5 . 6 7 % 6 1 . 6 5 % 6 8 . 1 2 % 7 3 . 4 1 % 7 7 . 1 1 % 7 9 . 3 4 % 19 6 2 CP I - C a n a d a 1. 0 7 % 1 3 . 6 5 % 1 3 . 8 9 % 1 4 . 1 5 % 1 4 . 3 8 % 1 4 . 6 5 % 1 4 . 8 9 % 1 5 . 3 4 % 1 5 . 6 6 % 1 6 . 1 4 % 1 6 . 6 3 % 1 6 . 9 6 % 1 7 . 1 4 % 1 7 . 4 5 % 1 7 . 7 4 % 1 8 . 1 8 % 1 8 . 2 0 % 1 8 . 4 9 % 1 8 . 6 5 % 1 9 . 4 3 % 2 0 . 3 4 % 2 1 .6 2 % 2 2 . 7 2 % 2 3 . 9 9 % 2 5 . 1 3 % 2 6 . 1 1 % 2 7 . 3 5 % 2 9 . 0 2 % 3 2 . 2 8 % 3 6 . 3 3 % 3 9 . 9 9 % 4 3 . 7 2 % 4 7 . 4 4 % 5 1 . 0 6 % 5 4 . 8 0 % 6 0 . 6 9 % 6 7 . 0 6 % 7 2 . 2 7 % 7 5 . 9 0 % 7 8 . 1 0 % 19 6 1 CP I - C a n a d a 1. 0 8 % 1 3 . 5 1 % 1 3 . 7 4 % 1 4 . 0 0 % 1 4 . 2 3 % 1 4 . 5 0 % 1 4 . 7 3 % 1 5 . 1 8 % 1 5 . 4 9 % 1 5 . 9 7 % 1 6 . 4 6 % 1 6 . 7 8 % 1 6 . 9 6 % 1 7 . 2 7 % 1 7 . 5 5 % 1 7 . 9 9 % 1 8 . 0 0 % 1 8 . 2 9 % 1 8 . 4 6 % 1 9 . 2 3 % 2 0 . 1 3 % 2 1 .4 0 % 2 2 . 4 8 % 2 3 . 7 3 % 2 4 . 8 6 % 2 5 . 8 4 % 2 7 . 0 6 % 2 8 . 7 1 % 3 1 . 9 3 % 3 5 . 9 4 % 3 9 . 5 7 % 4 3 . 2 6 % 4 6 . 9 4 % 5 0 . 5 2 % 5 4 . 2 2 % 6 0 . 0 5 % 6 6 . 3 5 % 7 1 . 5 0 % 7 5 . 1 0 % 7 7 . 2 7 % 19 6 0 CP I - C a n a d a 1. 0 9 % 1 3 . 3 6 % 1 3 . 5 9 % 1 3 . 8 5 % 1 4 . 0 8 % 1 4 . 3 4 % 1 4 . 5 7 % 1 5 . 0 1 % 1 5 . 3 3 % 1 5 . 8 0 % 1 6 . 2 8 % 1 6 . 6 0 % 1 6 . 7 8 % 1 7 . 0 8 % 1 7 . 3 7 % 1 7 . 7 9 % 1 7 . 8 1 % 1 8 . 1 0 % 1 8 . 2 6 % 1 9 . 0 2 % 1 9 . 9 1 % 2 1 .1 7 % 2 2 . 2 4 % 2 3 . 4 8 % 2 4 . 6 0 % 2 5 . 5 6 % 2 6 . 7 8 % 2 8 . 4 0 % 3 1 . 5 9 % 3 5 . 5 6 % 3 9 . 1 4 % 4 2 . 8 0 % 4 6 . 4 4 % 4 9 . 9 8 % 5 3 . 6 4 % 5 9 . 4 0 % 6 5 . 6 4 % 7 0 . 7 4 % 7 4 . 3 0 % 7 6 . 4 5 % 19 5 9 CP I - C a n a d a 1. 6 7 % 1 3 . 2 2 % 1 3 . 4 5 % 1 3 . 7 0 % 1 3 . 9 3 % 1 4 . 1 9 % 1 4 . 4 1 % 1 4 . 8 5 % 1 5 . 1 6 % 1 5 . 6 3 % 1 6 . 1 1 % 1 6 . 4 2 % 1 6 . 6 0 % 1 6 . 9 0 % 1 7 . 1 8 % 1 7 . 6 0 % 1 7 . 6 2 % 1 7 . 9 0 % 1 8 . 0 6 % 1 8 . 8 2 % 1 9 . 7 0 % 2 0 .9 4 % 2 2 . 0 0 % 2 3 . 2 3 % 2 4 . 3 3 % 2 5 . 2 8 % 2 6 . 4 9 % 2 8 . 1 0 % 3 1 . 2 5 % 3 5 . 1 7 % 3 8 . 7 2 % 4 2 . 3 3 % 4 5 . 9 3 % 4 9 . 4 4 % 5 3 . 0 6 % 5 8 . 7 6 % 6 4 . 9 3 % 6 9 . 9 7 % 7 3 . 4 9 % 7 5 . 6 2 % 19 5 8 CP I - C a n a d a 2. 2 7 % 1 3 . 0 0 % 1 3 . 2 3 % 1 3 . 4 8 % 1 3 . 7 0 % 1 3 . 9 5 % 1 4 . 1 8 % 1 4 . 6 1 % 1 4 . 9 1 % 1 5 . 3 8 % 1 5 . 8 4 % 1 6 . 1 6 % 1 6 . 3 2 % 1 6 . 6 2 % 1 6 . 9 0 % 1 7 . 3 1 % 1 7 . 3 3 % 1 7 . 6 1 % 1 7 . 7 6 % 1 8 . 5 1 % 1 9 . 3 7 % 2 0 .5 9 % 2 1 . 6 4 % 2 2 . 8 5 % 2 3 . 9 3 % 2 4 . 8 7 % 2 6 . 0 5 % 2 7 . 6 4 % 3 0 . 7 4 % 3 4 . 6 0 % 3 8 . 0 8 % 4 1 . 6 4 % 4 5 . 1 8 % 4 8 . 6 3 % 5 2 . 1 9 % 5 7 . 8 0 % 6 3 . 8 6 % 6 8 . 8 3 % 7 2 . 2 9 % 7 4 . 3 8 % 19 5 7 CP I - C a n a d a 2. 9 2 % 1 2 . 7 1 % 1 2 . 9 3 % 1 3 . 1 8 % 1 3 . 3 9 % 1 3 . 6 4 % 1 3 . 8 6 % 1 4 . 2 8 % 1 4 . 5 8 % 1 5 . 0 3 % 1 5 . 4 9 % 1 5 . 8 0 % 1 5 . 9 6 % 1 6 . 2 5 % 1 6 . 5 2 % 1 6 . 9 3 % 1 6 . 9 5 % 1 7 . 2 2 % 1 7 . 3 7 % 1 8 . 1 0 % 1 8 . 9 4 % 2 0 .1 4 % 2 1 . 1 6 % 2 2 . 3 4 % 2 3 . 4 0 % 2 4 . 3 2 % 2 5 . 4 7 % 2 7 . 0 2 % 3 0 . 0 6 % 3 3 . 8 3 % 3 7 . 2 4 % 4 0 . 7 1 % 4 4 . 1 8 % 4 7 . 5 5 % 5 1 . 0 3 % 5 6 . 5 1 % 6 2 . 4 4 % 6 7 . 3 0 % 7 0 . 6 8 % 7 2 . 7 3 % 19 5 6 CP I - C a n a d a 1. 7 9 % 1 2 . 3 5 % 1 2 . 5 6 % 1 2 . 8 1 % 1 3 . 0 1 % 1 3 . 2 6 % 1 3 . 4 7 % 1 3 . 8 8 % 1 4 . 1 7 % 1 4 . 6 1 % 1 5 . 0 5 % 1 5 . 3 5 % 1 5 . 5 1 % 1 5 . 7 9 % 1 6 . 0 5 % 1 6 . 4 5 % 1 6 . 4 6 % 1 6 . 7 3 % 1 6 . 8 8 % 1 7 . 5 8 % 1 8 . 4 1 % 1 9 .5 6 % 2 0 . 5 5 % 2 1 . 7 0 % 2 2 . 7 4 % 2 3 . 6 3 % 2 4 . 7 5 % 2 6 . 2 6 % 2 9 . 2 0 % 3 2 . 8 7 % 3 6 . 1 8 % 3 9 . 5 6 % 4 2 . 9 2 % 4 6 . 2 0 % 4 9 . 5 8 % 5 4 . 9 1 % 6 0 . 6 7 % 6 5 . 3 9 % 6 8 . 6 7 % 7 0 . 6 6 % 19 5 5 CP I - C a n a d a 0. 0 0 % 1 2 . 1 4 % 1 2 . 3 4 % 1 2 . 5 8 % 1 2 . 7 8 % 1 3 . 0 2 % 1 3 . 2 3 % 1 3 . 6 3 % 1 3 . 9 2 % 1 4 . 3 5 % 1 4 . 7 9 % 1 5 . 0 8 % 1 5 . 2 4 % 1 5 . 5 1 % 1 5 . 7 7 % 1 6 . 1 6 % 1 6 . 1 8 % 1 6 . 4 3 % 1 6 . 5 8 % 1 7 . 2 7 % 1 8 . 0 8 % 1 9 .2 2 % 2 0 . 1 9 % 2 1 . 3 2 % 2 2 . 3 4 % 2 3 . 2 1 % 2 4 . 3 1 % 2 5 . 7 9 % 2 8 . 6 9 % 3 2 . 2 9 % 3 5 . 5 5 % 3 8 . 8 6 % 4 2 . 1 7 % 4 5 . 3 9 % 4 8 . 7 1 % 5 3 . 9 4 % 5 9 . 6 0 % 6 4 . 2 4 % 6 7 . 4 7 % 6 9 . 4 2 % 19 5 4 CP I - C a n a d a 0. 6 0 % 1 2 . 1 4 % 1 2 . 3 4 % 1 2 . 5 8 % 1 2 . 7 8 % 1 3 . 0 2 % 1 3 . 2 3 % 1 3 . 6 3 % 1 3 . 9 2 % 1 4 . 3 5 % 1 4 . 7 9 % 1 5 . 0 8 % 1 5 . 2 4 % 1 5 . 5 1 % 1 5 . 7 7 % 1 6 . 1 6 % 1 6 . 1 8 % 1 6 . 4 3 % 1 6 . 5 8 % 1 7 . 2 7 % 1 8 . 0 8 % 1 9 .2 2 % 2 0 . 1 9 % 2 1 . 3 2 % 2 2 . 3 4 % 2 3 . 2 1 % 2 4 . 3 1 % 2 5 . 7 9 % 2 8 . 6 9 % 3 2 . 2 9 % 3 5 . 5 5 % 3 8 . 8 6 % 4 2 . 1 7 % 4 5 . 3 9 % 4 8 . 7 1 % 5 3 . 9 4 % 5 9 . 6 0 % 6 4 . 2 4 % 6 7 . 4 7 % 6 9 . 4 2 % 19 5 3 CP I - C a n a d a -1 . 1 8 % 1 2 . 0 6 % 1 2 . 2 7 % 1 2 . 5 1 % 1 2 . 7 1 % 1 2 . 9 5 % 1 3 . 1 5 % 1 3 . 5 5 % 1 3 . 8 4 % 1 4 . 2 7 % 1 4 . 7 0 % 1 4 . 9 9 % 1 5 . 1 4 % 1 5 . 4 2 % 1 5 . 6 8 % 1 6 . 0 6 % 1 6 . 0 8 % 1 6 . 3 4 % 1 6 . 4 8 % 1 7 . 1 7 % 1 7 . 9 8 % 1 9. 1 1 % 2 0 . 0 7 % 2 1 . 2 0 % 2 2 . 2 0 % 2 3 . 0 7 % 2 4 . 1 7 % 2 5 . 6 4 % 2 8 . 5 2 % 3 2 . 1 0 % 3 5 . 3 3 % 3 8 . 6 3 % 4 1 . 9 2 % 4 5 . 1 2 % 4 8 . 4 2 % 5 3 . 6 2 % 5 9 . 2 5 % 6 3 . 8 6 % 6 7 . 0 7 % 6 9 . 0 1 % 19 5 2 CP I - C a n a d a 3. 0 5 % 1 2 . 2 1 % 1 2 . 4 2 % 1 2 . 6 6 % 1 2 . 8 6 % 1 3 . 1 0 % 1 3 . 3 1 % 1 3 . 7 2 % 1 4 . 0 0 % 1 4 . 4 4 % 1 4 . 8 7 % 1 5 . 1 7 % 1 5 . 3 3 % 1 5 . 6 0 % 1 5 . 8 6 % 1 6 . 2 5 % 1 6 . 2 7 % 1 6 . 5 3 % 1 6 . 6 8 % 1 7 . 3 8 % 1 8 . 1 9 % 1 9 .3 4 % 2 0 . 3 1 % 2 1 . 4 5 % 2 2 . 4 7 % 2 3 . 3 5 % 2 4 . 4 6 % 2 5 . 9 5 % 2 8 . 8 6 % 3 2 . 4 8 % 3 5 . 7 6 % 3 9 . 0 9 % 4 2 . 4 2 % 4 5 . 6 6 % 4 9 . 0 0 % 5 4 . 2 7 % 5 9 . 9 6 % 6 4 . 6 2 % 6 7 . 8 7 % 6 9 . 8 3 % 19 5 1 CP I - C a n a d a 10 . 0 7 % 1 1 . 8 5 % 1 2 . 0 5 % 1 2 . 2 8 % 1 2 . 4 8 % 1 2 . 7 1 % 1 2 . 9 2 % 1 3 . 3 1 % 1 3 . 5 9 % 1 4 . 0 1 % 1 4 . 4 3 % 1 4 . 7 2 % 1 4 . 8 7 % 1 5 . 1 4 % 1 5 . 3 9 % 1 5 . 7 7 % 1 5 . 7 9 % 1 6 . 0 4 % 1 6 . 1 9 % 1 6 . 8 6 % 1 7 . 6 5 % 1 8. 7 6 % 1 9 . 7 1 % 2 0 . 8 2 % 2 1 . 8 0 % 2 2 . 6 6 % 2 3 . 7 4 % 2 5 . 1 8 % 2 8 . 0 1 % 3 1 . 5 2 % 3 4 . 7 0 % 3 7 . 9 4 % 4 1 . 1 6 % 4 4 . 3 0 % 4 7 . 5 5 % 5 2 . 6 6 % 5 8 . 1 9 % 6 2 . 7 1 % 6 5 . 8 6 % 6 7 . 7 7 % 19 5 0 CP I - C a n a d a 2. 7 6 % 1 0 . 7 6 % 1 0 . 9 5 % 1 1 . 1 6 % 1 1 . 3 4 % 1 1 . 5 5 % 1 1 . 7 4 % 1 2 . 0 9 % 1 2 . 3 4 % 1 2 . 7 3 % 1 3 . 1 1 % 1 3 . 3 7 % 1 3 . 5 1 % 1 3 . 7 6 % 1 3 . 9 9 % 1 4 . 3 3 % 1 4 . 3 5 % 1 4 . 5 8 % 1 4 . 7 1 % 1 5 . 3 2 % 1 6 . 0 4 % 1 7 .0 5 % 1 7 . 9 1 % 1 8 . 9 1 % 1 9 . 8 1 % 2 0 . 5 9 % 2 1 . 5 6 % 2 2 . 8 8 % 2 5 . 4 4 % 2 8 . 6 4 % 3 1 . 5 3 % 3 4 . 4 7 % 3 7 . 4 0 % 4 0 . 2 5 % 4 3 . 2 0 % 4 7 . 8 4 % 5 2 . 8 6 % 5 6 . 9 7 % 5 9 . 8 4 % 6 1 . 5 7 % 19 4 9 CP I - C a n a d a 3. 5 7 % 1 0 . 4 7 % 1 0 . 6 5 % 1 0 . 8 6 % 1 1 . 0 3 % 1 1 . 2 4 % 1 1 . 4 2 % 1 1 . 7 7 % 1 2 . 0 1 % 1 2 . 3 9 % 1 2 . 7 6 % 1 3 . 0 1 % 1 3 . 1 5 % 1 3 . 3 9 % 1 3 . 6 1 % 1 3 . 9 5 % 1 3 . 9 6 % 1 4 . 1 8 % 1 4 . 3 1 % 1 4 . 9 1 % 1 5 . 6 1 % 1 6 .5 9 % 1 7 . 4 3 % 1 8 . 4 0 % 1 9 . 2 8 % 2 0 . 0 3 % 2 0 . 9 9 % 2 2 . 2 6 % 2 4 . 7 6 % 2 7 . 8 7 % 3 0 . 6 8 % 3 3 . 5 4 % 3 6 . 4 0 % 3 9 . 1 7 % 4 2 . 0 4 % 4 6 . 5 6 % 5 1 . 4 4 % 5 5 . 4 4 % 5 8 . 2 3 % 5 9 . 9 2 % 19 4 8 CP I - C a n a d a 13 . 8 2 % 1 0 . 1 1 % 1 0 . 2 9 % 1 0 . 4 8 % 1 0 . 6 5 % 1 0 . 8 5 % 1 1 . 0 3 % 1 1 . 3 6 % 1 1 . 6 0 % 1 1 . 9 6 % 1 2 . 3 2 % 1 2 . 5 7 % 1 2 . 7 0 % 1 2 . 9 3 % 1 3 . 1 4 % 1 3 . 4 6 % 1 3 . 4 8 % 1 3 . 6 9 % 1 3 . 8 2 % 1 4 . 3 9 % 1 5 . 0 7 % 1 6. 0 2 % 1 6 . 8 3 % 1 7 . 7 7 % 1 8 . 6 1 % 1 9 . 3 4 % 2 0 . 2 6 % 2 1 . 5 0 % 2 3 . 9 1 % 2 6 . 9 1 % 2 9 . 6 2 % 3 2 . 3 9 % 3 5 . 1 4 % 3 7 . 8 2 % 4 0 . 5 9 % 4 4 . 9 5 % 4 9 . 6 7 % 5 3 . 5 3 % 5 6 . 2 2 % 5 7 . 8 5 % 19 4 7 CP I - C a n a d a 9. 8 2 % 8 . 8 9 % 9 . 0 4 % 9 . 2 1 % 9 . 3 6 % 9 . 5 4 % 9 . 6 9 % 9 . 9 8 % 1 0 . 1 9 % 1 0 . 5 1 % 1 0 . 8 3 % 1 1 . 0 4 % 1 1 . 1 5 % 1 1 . 3 6 % 1 1 . 5 5 % 1 1 . 8 3 % 1 1 . 8 4 % 1 2 . 0 3 % 1 2 . 1 4 % 1 2 . 6 5 % 1 3 . 2 4 % 1 4 . 0 7 % 1 4 . 79 % 1 5 . 6 1 % 1 6 . 3 5 % 1 6 . 9 9 % 1 7 . 8 0 % 1 8 . 8 9 % 2 1 . 0 0 % 2 3 . 6 4 % 2 6 . 0 2 % 2 8 . 4 5 % 3 0 . 8 7 % 3 3 . 2 3 % 3 5 . 6 6 % 3 9 . 5 0 % 4 3 . 6 4 % 4 7 . 0 3 % 4 9 . 4 0 % 5 0 . 8 3 % 19 4 6 CP I - C a n a d a 2. 7 5 % 8 . 0 9 % 8 . 2 3 % 8 . 3 9 % 8 . 5 2 % 8 . 6 8 % 8 . 8 2 % 9 . 0 9 % 9 . 2 8 % 9 . 5 7 % 9 . 8 6 % 1 0 . 0 5 % 1 0 . 1 6 % 1 0 . 3 4 % 1 0 . 5 1 % 1 0 . 7 7 % 1 0 . 7 8 % 1 0 . 9 6 % 1 1 . 0 5 % 1 1 . 5 2 % 1 2 . 0 6 % 1 2 . 8 1 % 1 3 . 4 6 % 14 . 2 2 % 1 4 . 8 9 % 1 5 . 4 7 % 1 6 . 2 1 % 1 7 . 2 0 % 1 9 . 1 3 % 2 1 . 5 3 % 2 3 . 7 0 % 2 5 . 9 1 % 2 8 . 1 1 % 3 0 . 2 6 % 3 2 . 4 7 % 3 5 . 9 6 % 3 9 . 7 4 % 4 2 . 8 3 % 4 4 . 9 8 % 4 6 . 2 8 % 19 4 5 CP I - C a n a d a 0. 9 3 % 7 . 8 7 % 8 . 0 1 % 8 . 1 6 % 8 . 2 9 % 8 . 4 5 % 8 . 5 9 % 8 . 8 5 % 9 . 0 3 % 9 . 3 1 % 9 . 5 9 % 9 . 7 8 % 9 . 8 8 % 1 0 . 0 6 % 1 0 . 2 3 % 1 0 . 4 8 % 1 0 . 4 9 % 1 0 . 6 6 % 1 0 . 7 6 % 1 1 . 2 1 % 1 1 . 7 3 % 1 2 . 4 7 % 1 3 . 1 0 % 1 3 .8 3 % 1 4 . 4 9 % 1 5 . 0 6 % 1 5 . 7 8 % 1 6 . 7 4 % 1 8 . 6 1 % 2 0 . 9 5 % 2 3 . 0 6 % 2 5 . 2 1 % 2 7 . 3 6 % 2 9 . 4 5 % 3 1 . 6 0 % 3 5 . 0 0 % 3 8 . 6 7 % 4 1 . 6 8 % 4 3 . 7 8 % 4 5 . 0 4 % 19 4 4 CP I - C a n a d a 0. 9 3 % 7 . 8 0 % 7 . 9 4 % 8 . 0 9 % 8 . 2 2 % 8 . 3 7 % 8 . 5 1 % 8 . 7 7 % 8 . 9 5 % 9 . 2 3 % 9 . 5 1 % 9 . 6 9 % 9 . 7 9 % 9 . 9 7 % 1 0 . 1 4 % 1 0 . 3 9 % 1 0 . 4 0 % 1 0 . 5 6 % 1 0 . 6 6 % 1 1 . 1 0 % 1 1 . 6 2 % 1 2 . 3 6 % 1 2 . 9 8 % 1 3 . 71 % 1 4 . 3 6 % 1 4 . 9 2 % 1 5 . 6 3 % 1 6 . 5 8 % 1 8 . 4 4 % 2 0 . 7 6 % 2 2 . 8 5 % 2 4 . 9 8 % 2 7 . 1 1 % 2 9 . 1 8 % 3 1 . 3 1 % 3 4 . 6 8 % 3 8 . 3 2 % 4 1 . 3 0 % 4 3 . 3 7 % 4 4 . 6 3 % 19 4 3 CP I - C a n a d a 1. 9 0 % 7 . 7 3 % 7 . 8 6 % 8 . 0 1 % 8 . 1 4 % 8 . 2 9 % 8 . 4 3 % 8 . 6 8 % 8 . 8 6 % 9 . 1 4 % 9 . 4 2 % 9 . 6 0 % 9 . 7 0 % 9 . 8 8 % 1 0 . 0 4 % 1 0 . 2 9 % 1 0 . 3 0 % 1 0 . 4 7 % 1 0 . 5 6 % 1 1 . 0 0 % 1 1 . 5 2 % 1 2 . 2 4 % 1 2 . 8 6 % 1 3 . 58 % 1 4 . 2 3 % 1 4 . 7 8 % 1 5 . 4 9 % 1 6 . 4 3 % 1 8 . 2 7 % 2 0 . 5 7 % 2 2 . 6 4 % 2 4 . 7 5 % 2 6 . 8 6 % 2 8 . 9 1 % 3 1 . 0 2 % 3 4 . 3 6 % 3 7 . 9 6 % 4 0 . 9 1 % 4 2 . 9 7 % 4 4 . 2 1 % 19 4 2 CP I - C a n a d a 3. 9 6 % 7 . 5 8 % 7 . 7 2 % 7 . 8 6 % 7 . 9 9 % 8 . 1 4 % 8 . 2 7 % 8 . 5 2 % 8 . 7 0 % 8 . 9 7 % 9 . 2 4 % 9 . 4 2 % 9 . 5 2 % 9 . 6 9 % 9 . 8 6 % 1 0 . 1 0 % 1 0 . 1 1 % 1 0 . 2 7 % 1 0 . 3 6 % 1 0 . 8 0 % 1 1 . 3 0 % 1 2 . 0 1 % 1 2 . 6 2 % 1 3 . 3 3% 1 3 . 9 6 % 1 4 . 5 1 % 1 5 . 2 0 % 1 6 . 1 2 % 1 7 . 9 3 % 2 0 . 1 8 % 2 2 . 2 2 % 2 4 . 2 9 % 2 6 . 3 6 % 2 8 . 3 7 % 3 0 . 4 4 % 3 3 . 7 2 % 3 7 . 2 5 % 4 0 . 1 5 % 4 2 . 1 7 % 4 3 . 3 9 % 19 4 1 CP I - C a n a d a 6. 3 2 % 7 . 3 0 % 7 . 4 2 % 7 . 5 6 % 7 . 6 9 % 7 . 8 3 % 7 . 9 5 % 8 . 2 0 % 8 . 3 7 % 8 . 6 3 % 8 . 8 9 % 9 . 0 6 % 9 . 1 6 % 9 . 3 3 % 9 . 4 8 % 9 . 7 1 % 9 . 7 2 % 9 . 8 8 % 9 . 9 7 % 1 0 . 3 8 % 1 0 . 8 7 % 1 1 . 5 6 % 1 2 . 1 4 % 1 2 . 8 2 % 1 3 .4 3 % 1 3 . 9 5 % 1 4 . 6 2 % 1 5 . 5 1 % 1 7 . 2 5 % 1 9 . 4 1 % 2 1 . 3 7 % 2 3 . 3 6 % 2 5 . 3 5 % 2 7 . 2 9 % 2 9 . 2 8 % 3 2 . 4 3 % 3 5 . 8 3 % 3 8 . 6 2 % 4 0 . 5 6 % 4 1 . 7 4 % 19 4 0 CP I - C a n a d a 3. 2 6 % 6 . 8 6 % 6 . 9 8 % 7 . 1 1 % 7 . 2 3 % 7 . 3 6 % 7 . 4 8 % 7 . 7 1 % 7 . 8 7 % 8 . 1 2 % 8 . 3 6 % 8 . 5 3 % 8 . 6 2 % 8 . 7 7 % 8 . 9 2 % 9 . 1 4 % 9 . 1 5 % 9 . 2 9 % 9 . 3 8 % 9 . 7 7 % 1 0 . 2 3 % 1 0 . 8 7 % 1 1 . 4 2 % 1 2 . 0 6 % 1 2 . 63 % 1 3 . 1 3 % 1 3 . 7 5 % 1 4 . 5 9 % 1 6 . 2 2 % 1 8 . 2 6 % 2 0 . 1 0 % 2 1 . 9 8 % 2 3 . 8 5 % 2 5 . 6 6 % 2 7 . 5 4 % 3 0 . 5 0 % 3 3 . 7 0 % 3 6 . 3 3 % 3 8 . 1 5 % 3 9 . 2 6 % 19 3 9 CP I - C a n a d a 0. 0 0 % 6 . 6 5 % 6 . 7 6 % 6 . 8 9 % 7 . 0 0 % 7 . 1 3 % 7 . 2 5 % 7 . 4 7 % 7 . 6 2 % 7 . 8 6 % 8 . 1 0 % 8 . 2 6 % 8 . 3 4 % 8 . 4 9 % 8 . 6 4 % 8 . 8 5 % 8 . 8 6 % 9 . 0 0 % 9 . 0 8 % 9 . 4 6 % 9 . 9 0 % 1 0 . 5 3 % 1 1 . 0 6 % 1 1 . 6 8 % 1 2 . 2 3% 1 2 . 7 1 % 1 3 . 3 2 % 1 4 . 1 3 % 1 5 . 7 1 % 1 7 . 6 8 % 1 9 . 4 7 % 2 1 . 2 8 % 2 3 . 0 9 % 2 4 . 8 5 % 2 6 . 6 7 % 2 9 . 5 4 % 3 2 . 6 4 % 3 5 . 1 8 % 3 6 . 9 5 % 3 8 . 0 2 % 19 3 8 CP I - C a n a d a 1. 1 0 % 6 . 6 5 % 6 . 7 6 % 6 . 8 9 % 7 . 0 0 % 7 . 1 3 % 7 . 2 5 % 7 . 4 7 % 7 . 6 2 % 7 . 8 6 % 8 . 1 0 % 8 . 2 6 % 8 . 3 4 % 8 . 4 9 % 8 . 6 4 % 8 . 8 5 % 8 . 8 6 % 9 . 0 0 % 9 . 0 8 % 9 . 4 6 % 9 . 9 0 % 1 0 . 5 3 % 1 1 . 0 6 % 1 1 . 6 8 % 1 2 . 2 3% 1 2 . 7 1 % 1 3 . 3 2 % 1 4 . 1 3 % 1 5 . 7 1 % 1 7 . 6 8 % 1 9 . 4 7 % 2 1 . 2 8 % 2 3 . 0 9 % 2 4 . 8 5 % 2 6 . 6 7 % 2 9 . 5 4 % 3 2 . 6 4 % 3 5 . 1 8 % 3 6 . 9 5 % 3 8 . 0 2 % 19 3 7 CP I - C a n a d a 3. 4 1 % 6 . 5 7 % 6 . 6 9 % 6 . 8 1 % 6 . 9 2 % 7 . 0 5 % 7 . 1 7 % 7 . 3 9 % 7 . 5 4 % 7 . 7 7 % 8 . 0 1 % 8 . 1 7 % 8 . 2 5 % 8 . 4 0 % 8 . 5 4 % 8 . 7 5 % 8 . 7 6 % 8 . 9 0 % 8 . 9 8 % 9 . 3 6 % 9 . 7 9 % 1 0 . 4 1 % 1 0 . 9 4 % 1 1 . 5 5 % 1 2 . 1 0% 1 2 . 5 7 % 1 3 . 1 7 % 1 3 . 9 7 % 1 5 . 5 4 % 1 7 . 4 9 % 1 9 . 2 5 % 2 1 . 0 5 % 2 2 . 8 4 % 2 4 . 5 8 % 2 6 . 3 8 % 2 9 . 2 2 % 3 2 . 2 9 % 3 4 . 8 0 % 3 6 . 5 5 % 3 7 . 6 0 % 19 3 6 CP I - C a n a d a 1. 1 5 % 6 . 3 6 % 6 . 4 7 % 6 . 5 9 % 6 . 7 0 % 6 . 8 2 % 6 . 9 3 % 7 . 1 4 % 7 . 2 9 % 7 . 5 2 % 7 . 7 5 % 7 . 9 0 % 7 . 9 8 % 8 . 1 3 % 8 . 2 6 % 8 . 4 6 % 8 . 4 7 % 8 . 6 1 % 8 . 6 8 % 9 . 0 5 % 9 . 4 7 % 1 0 . 0 7 % 1 0 . 5 8 % 1 1 . 1 7 % 1 1 . 7 0% 1 2 . 1 6 % 1 2 . 7 4 % 1 3 . 5 1 % 1 5 . 0 3 % 1 6 . 9 1 % 1 8 . 6 2 % 2 0 . 3 6 % 2 2 . 0 9 % 2 3 . 7 7 % 2 5 . 5 1 % 2 8 . 2 6 % 3 1 . 2 2 % 3 3 . 6 5 % 3 5 . 3 4 % 3 6 . 3 6 % 19 3 5 CP I - C a n a d a 1. 1 6 % 6 . 2 8 % 6 . 3 9 % 6 . 5 2 % 6 . 6 2 % 6 . 7 4 % 6 . 8 5 % 7 . 0 6 % 7 . 2 1 % 7 . 4 3 % 7 . 6 6 % 7 . 8 1 % 7 . 8 9 % 8 . 0 3 % 8 . 1 7 % 8 . 3 7 % 8 . 3 8 % 8 . 5 1 % 8 . 5 9 % 8 . 9 5 % 9 . 3 6 % 9 . 9 5 % 1 0 . 4 6 % 1 1 . 0 4 % 1 1 . 5 7 % 1 2 . 0 2 % 1 2 . 5 9 % 1 3 . 3 6 % 1 4 . 8 6 % 1 6 . 7 2 % 1 8 . 4 1 % 2 0 . 1 3 % 2 1 . 8 4 % 2 3 . 5 0 % 2 5 . 2 2 % 2 7 . 9 4 % 3 0 . 8 7 % 3 3 . 2 7 % 3 4 . 9 4 % 3 5 . 9 5 % 19 3 4 CP I - C a n a d a 1. 1 8 % 6 . 2 1 % 6 . 3 2 % 6 . 4 4 % 6 . 5 4 % 6 . 6 7 % 6 . 7 7 % 6 . 9 8 % 7 . 1 3 % 7 . 3 5 % 7 . 5 7 % 7 . 7 2 % 7 . 8 0 % 7 . 9 4 % 8 . 0 7 % 8 . 2 7 % 8 . 2 8 % 8 . 4 1 % 8 . 4 9 % 8 . 8 4 % 9 . 2 6 % 9 . 8 4 % 1 0 . 3 4 % 1 0 . 9 2 % 1 1 . 4 3 % 1 1 . 8 8 % 1 2 . 4 5 % 1 3 . 2 0 % 1 4 . 6 9 % 1 6 . 5 3 % 1 8 . 2 0 % 1 9 . 8 9 % 2 1 . 5 9 % 2 3 . 2 3 % 2 4 . 9 3 % 2 7 . 6 1 % 3 0 . 5 1 % 3 2 . 8 8 % 3 4 . 5 4 % 3 5 . 5 4 % 19 3 3 CP I - C a n a d a -4 . 4 9 % 6 . 1 4 % 6 . 2 5 % 6 . 3 7 % 6 . 4 7 % 6 . 5 9 % 6 . 6 9 % 6 . 9 0 % 7 . 0 4 % 7 . 2 6 % 7 . 4 8 % 7 . 6 3 % 7 . 7 1 % 7 . 8 5 % 7 . 9 8 % 8 . 1 8 % 8 . 1 8 % 8 . 3 1 % 8 . 3 9 % 8 . 7 4 % 9 . 1 5 % 9 . 7 3 % 1 0 . 2 2 % 1 0 . 7 9 % 1 1 . 3 0% 1 1 . 7 4 % 1 2 . 3 0 % 1 3 . 0 5 % 1 4 . 5 2 % 1 6 . 3 4 % 1 7 . 9 8 % 1 9 . 6 6 % 2 1 . 3 4 % 2 2 . 9 6 % 2 4 . 6 4 % 2 7 . 2 9 % 3 0 . 1 6 % 3 2 . 5 0 % 3 4 . 1 4 % 3 5 . 1 2 % 19 3 2 CP I - C a n a d a -9 . 1 8 % 6 . 4 3 % 6 . 5 4 % 6 . 6 6 % 6 . 7 7 % 6 . 9 0 % 7 . 0 1 % 7 . 2 2 % 7 . 3 7 % 7 . 6 0 % 7 . 8 3 % 7 . 9 9 % 8 . 0 7 % 8 . 2 2 % 8 . 3 5 % 8 . 5 6 % 8 . 5 7 % 8 . 7 1 % 8 . 7 8 % 9 . 1 5 % 9 . 5 8 % 1 0 . 1 8 % 1 0 . 7 0 % 1 1 . 3 0 % 1 1 . 83 % 1 2 . 3 0 % 1 2 . 8 8 % 1 3 . 6 6 % 1 5 . 2 0 % 1 7 . 1 1 % 1 8 . 8 3 % 2 0 . 5 9 % 2 2 . 3 4 % 2 4 . 0 4 % 2 5 . 8 0 % 2 8 . 5 8 % 3 1 . 5 8 % 3 4 . 0 3 % 3 5 . 7 4 % 3 6 . 7 8 % 19 3 1 CP I - C a n a d a -1 0 . 0 9 % 7 . 0 8 % 7 . 2 0 % 7 . 3 4 % 7 . 4 6 % 7 . 6 0 % 7 . 7 2 % 7 . 9 5 % 8 . 1 2 % 8 . 3 7 % 8 . 6 3 % 8 . 8 0 % 8 . 8 9 % 9 . 0 5 % 9 . 2 0 % 9 . 4 3 % 9 . 4 4 % 9 . 5 9 % 9 . 6 7 % 1 0 . 0 8 % 1 0 . 5 5 % 1 1 . 2 1 % 1 1 . 7 8 % 1 2 . 4 4 % 13 . 0 3 % 1 3 . 5 4 % 1 4 . 1 8 % 1 5 . 0 5 % 1 6 . 7 4 % 1 8 . 8 4 % 2 0 . 7 3 % 2 2 . 6 7 % 2 4 . 6 0 % 2 6 . 4 7 % 2 8 . 4 1 % 3 1 . 4 7 % 3 4 . 7 7 % 3 7 . 4 7 % 3 9 . 3 6 % 4 0 . 5 0 % 19 3 0 CP I - C a n a d a -0 . 9 1 % 7 . 8 7 % 8 . 0 1 % 8 . 1 6 % 8 . 2 9 % 8 . 4 5 % 8 . 5 9 % 8 . 8 5 % 9 . 0 3 % 9 . 3 1 % 9 . 5 9 % 9 . 7 8 % 9 . 8 8 % 1 0 . 0 6 % 1 0 . 2 3 % 1 0 . 4 8 % 1 0 . 4 9 % 1 0 . 6 6 % 1 0 . 7 6 % 1 1 . 2 1 % 1 1 . 7 3 % 1 2 . 4 7 % 1 3 . 1 0 % 1 3. 8 3 % 1 4 . 4 9 % 1 5 . 0 6 % 1 5 . 7 8 % 1 6 . 7 4 % 1 8 . 6 1 % 2 0 . 9 5 % 2 3 . 0 6 % 2 5 . 2 1 % 2 7 . 3 6 % 2 9 . 4 5 % 3 1 . 6 0 % 3 5 . 0 0 % 3 8 . 6 7 % 4 1 . 6 8 % 4 3 . 7 8 % 4 5 . 0 4 % 19 2 9 CP I - C a n a d a 1. 8 5 % 7 . 9 5 % 8 . 0 8 % 8 . 2 4 % 8 . 3 7 % 8 . 5 3 % 8 . 6 6 % 8 . 9 3 % 9 . 1 1 % 9 . 4 0 % 9 . 6 8 % 9 . 8 7 % 9 . 9 8 % 1 0 . 1 6 % 1 0 . 3 3 % 1 0 . 5 8 % 1 0 . 5 9 % 1 0 . 7 6 % 1 0 . 8 6 % 1 1 . 3 1 % 1 1 . 8 4 % 1 2 . 5 9 % 1 3 . 2 2 % 1 3 .9 6 % 1 4 . 6 3 % 1 5 . 2 0 % 1 5 . 9 2 % 1 6 . 8 9 % 1 8 . 7 8 % 2 1 . 1 4 % 2 3 . 2 7 % 2 5 . 4 5 % 2 7 . 6 1 % 2 9 . 7 2 % 3 1 . 8 9 % 3 5 . 3 2 % 3 9 . 0 3 % 4 2 . 0 6 % 4 4 . 1 8 % 4 5 . 4 5 % 19 2 8 CP I - C a n a d a 0. 0 0 % 7 . 8 0 % 7 . 9 4 % 8 . 0 9 % 8 . 2 2 % 8 . 3 7 % 8 . 5 1 % 8 . 7 7 % 8 . 9 5 % 9 . 2 3 % 9 . 5 1 % 9 . 6 9 % 9 . 7 9 % 9 . 9 7 % 1 0 . 1 4 % 1 0 . 3 9 % 1 0 . 4 0 % 1 0 . 5 6 % 1 0 . 6 6 % 1 1 . 1 0 % 1 1 . 6 2 % 1 2 . 3 6 % 1 2 . 9 8 % 1 3 . 71 % 1 4 . 3 6 % 1 4 . 9 2 % 1 5 . 6 3 % 1 6 . 5 8 % 1 8 . 4 4 % 2 0 . 7 6 % 2 2 . 8 5 % 2 4 . 9 8 % 2 7 . 1 1 % 2 9 . 1 8 % 3 1 . 3 1 % 3 4 . 6 8 % 3 8 . 3 2 % 4 1 . 3 0 % 4 3 . 3 7 % 4 4 . 6 3 % 19 2 7 CP I - C a n a d a -0 . 9 2 % 7 . 8 0 % 7 . 9 4 % 8 . 0 9 % 8 . 2 2 % 8 . 3 7 % 8 . 5 1 % 8 . 7 7 % 8 . 9 5 % 9 . 2 3 % 9 . 5 1 % 9 . 6 9 % 9 . 7 9 % 9 . 9 7 % 1 0 . 1 4 % 1 0 . 3 9 % 1 0 . 4 0 % 1 0 . 5 6 % 1 0 . 6 6 % 1 1 . 1 0 % 1 1 . 6 2 % 1 2 . 3 6 % 1 2 . 9 8 % 1 3 .7 1 % 1 4 . 3 6 % 1 4 . 9 2 % 1 5 . 6 3 % 1 6 . 5 8 % 1 8 . 4 4 % 2 0 . 7 6 % 2 2 . 8 5 % 2 4 . 9 8 % 2 7 . 1 1 % 2 9 . 1 8 % 3 1 . 3 1 % 3 4 . 6 8 % 3 8 . 3 2 % 4 1 . 3 0 % 4 3 . 3 7 % 4 4 . 6 3 % 19 2 6 CP I - C a n a d a 0. 0 0 % 7 . 8 7 % 8 . 0 1 % 8 . 1 6 % 8 . 2 9 % 8 . 4 5 % 8 . 5 9 % 8 . 8 5 % 9 . 0 3 % 9 . 3 1 % 9 . 5 9 % 9 . 7 8 % 9 . 8 8 % 1 0 . 0 6 % 1 0 . 2 3 % 1 0 . 4 8 % 1 0 . 4 9 % 1 0 . 6 6 % 1 0 . 7 6 % 1 1 . 2 1 % 1 1 . 7 3 % 1 2 . 4 7 % 1 3 . 1 0 % 1 3 .8 3 % 1 4 . 4 9 % 1 5 . 0 6 % 1 5 . 7 8 % 1 6 . 7 4 % 1 8 . 6 1 % 2 0 . 9 5 % 2 3 . 0 6 % 2 5 . 2 1 % 2 7 . 3 6 % 2 9 . 4 5 % 3 1 . 6 0 % 3 5 . 0 0 % 3 8 . 6 7 % 4 1 . 6 8 % 4 3 . 7 8 % 4 5 . 0 4 % 19 2 5 CP I - C a n a d a 1. 8 7 % 7 . 8 7 % 8 . 0 1 % 8 . 1 6 % 8 . 2 9 % 8 . 4 5 % 8 . 5 9 % 8 . 8 5 % 9 . 0 3 % 9 . 3 1 % 9 . 5 9 % 9 . 7 8 % 9 . 8 8 % 1 0 . 0 6 % 1 0 . 2 3 % 1 0 . 4 8 % 1 0 . 4 9 % 1 0 . 6 6 % 1 0 . 7 6 % 1 1 . 2 1 % 1 1 . 7 3 % 1 2 . 4 7 % 1 3 . 1 0 % 1 3 .8 3 % 1 4 . 4 9 % 1 5 . 0 6 % 1 5 . 7 8 % 1 6 . 7 4 % 1 8 . 6 1 % 2 0 . 9 5 % 2 3 . 0 6 % 2 5 . 2 1 % 2 7 . 3 6 % 2 9 . 4 5 % 3 1 . 6 0 % 3 5 . 0 0 % 3 8 . 6 7 % 4 1 . 6 8 % 4 3 . 7 8 % 4 5 . 0 4 % 19 2 4 CP I - C a n a d a -1 . 8 3 % 7 . 7 3 % 7 . 8 6 % 8 . 0 1 % 8 . 1 4 % 8 . 2 9 % 8 . 4 3 % 8 . 6 8 % 8 . 8 6 % 9 . 1 4 % 9 . 4 2 % 9 . 6 0 % 9 . 7 0 % 9 . 8 8 % 1 0 . 0 4 % 1 0 . 2 9 % 1 0 . 3 0 % 1 0 . 4 7 % 1 0 . 5 6 % 1 1 . 0 0 % 1 1 . 5 2 % 1 2 . 2 4 % 1 2 . 8 6 % 1 3 .5 8 % 1 4 . 2 3 % 1 4 . 7 8 % 1 5 . 4 9 % 1 6 . 4 3 % 1 8 . 2 7 % 2 0 . 5 7 % 2 2 . 6 4 % 2 4 . 7 5 % 2 6 . 8 6 % 2 8 . 9 1 % 3 1 . 0 2 % 3 4 . 3 6 % 3 7 . 9 6 % 4 0 . 9 1 % 4 2 . 9 7 % 4 4 . 2 1 % 19 2 3 CP I - C a n a d a 0. 0 0 % 7 . 8 7 % 8 . 0 1 % 8 . 1 6 % 8 . 2 9 % 8 . 4 5 % 8 . 5 9 % 8 . 8 5 % 9 . 0 3 % 9 . 3 1 % 9 . 5 9 % 9 . 7 8 % 9 . 8 8 % 1 0 . 0 6 % 1 0 . 2 3 % 1 0 . 4 8 % 1 0 . 4 9 % 1 0 . 6 6 % 1 0 . 7 6 % 1 1 . 2 1 % 1 1 . 7 3 % 1 2 . 4 7 % 1 3 . 1 0 % 1 3 .8 3 % 1 4 . 4 9 % 1 5 . 0 6 % 1 5 . 7 8 % 1 6 . 7 4 % 1 8 . 6 1 % 2 0 . 9 5 % 2 3 . 0 6 % 2 5 . 2 1 % 2 7 . 3 6 % 2 9 . 4 5 % 3 1 . 6 0 % 3 5 . 0 0 % 3 8 . 6 7 % 4 1 . 6 8 % 4 3 . 7 8 % 4 5 . 0 4 % 19 2 2 CP I - C a n a d a -8 . 4 0 % 7 . 8 7 % 8 . 0 1 % 8 . 1 6 % 8 . 2 9 % 8 . 4 5 % 8 . 5 9 % 8 . 8 5 % 9 . 0 3 % 9 . 3 1 % 9 . 5 9 % 9 . 7 8 % 9 . 8 8 % 1 0 . 0 6 % 1 0 . 2 3 % 1 0 . 4 8 % 1 0 . 4 9 % 1 0 . 6 6 % 1 0 . 7 6 % 1 1 . 2 1 % 1 1 . 7 3 % 1 2 . 4 7 % 1 3 . 1 0 % 1 3. 8 3 % 1 4 . 4 9 % 1 5 . 0 6 % 1 5 . 7 8 % 1 6 . 7 4 % 1 8 . 6 1 % 2 0 . 9 5 % 2 3 . 0 6 % 2 5 . 2 1 % 2 7 . 3 6 % 2 9 . 4 5 % 3 1 . 6 0 % 3 5 . 0 0 % 3 8 . 6 7 % 4 1 . 6 8 % 4 3 . 7 8 % 4 5 . 0 4 % 19 2 1 CP I - C a n a d a -1 1 . 8 5 % 8 . 6 0 % 8 . 7 4 % 8 . 9 1 % 9 . 0 6 % 9 . 2 2 % 9 . 3 7 % 9 . 6 6 % 9 . 8 6 % 1 0 . 1 7 % 1 0 . 4 7 % 1 0 . 6 8 % 1 0 . 7 9 % 1 0 . 9 9 % 1 1 . 1 7 % 1 1 . 4 5 % 1 1 . 4 6 % 1 1 . 6 4 % 1 1 . 7 4 % 1 2 . 2 4 % 1 2 . 8 1 % 1 3 . 6 2 % 1 4 .3 0 % 1 5 . 1 0 % 1 5 . 8 2 % 1 6 . 4 4 % 1 7 . 2 2 % 1 8 . 2 7 % 2 0 . 3 2 % 2 2 . 8 7 % 2 5 . 1 8 % 2 7 . 5 3 % 2 9 . 8 7 % 3 2 . 1 5 % 3 4 . 5 0 % 3 8 . 2 1 % 4 2 . 2 2 % 4 5 . 5 0 % 4 7 . 7 9 % 4 9 . 1 7 % 19 2 0 CP I - C a n a d a 16 . 3 8 % 9 . 7 5 % 9 . 9 2 % 1 0 . 1 1 % 1 0 . 2 7 % 1 0 . 4 7 % 1 0 . 6 3 % 1 0 . 9 6 % 1 1 . 1 8 % 1 1 . 5 3 % 1 1 . 8 8 % 1 2 . 1 2 % 1 2 . 2 4 % 1 2 . 4 6 % 1 2 . 6 7 % 1 2 . 9 8 % 1 3 . 0 0 % 1 3 . 2 1 % 1 3 . 3 2 % 1 3 . 8 8 % 1 4 . 5 3 % 1 5 . 45 % 1 6 . 2 3 % 1 7 . 1 3 % 1 7 . 9 5 % 1 8 . 6 5 % 1 9 . 5 4 % 2 0 . 7 3 % 2 3 . 0 5 % 2 5 . 9 5 % 2 8 . 5 6 % 3 1 . 2 3 % 3 3 . 8 9 % 3 6 . 4 7 % 3 9 . 1 4 % 4 3 . 3 5 % 4 7 . 9 0 % 5 1 . 6 2 % 5 4 . 2 2 % 5 5 . 7 9 % 19 1 9 CP I - C a n a d a 9. 4 3 % 8 . 3 8 % 8 . 5 2 % 8 . 6 9 % 8 . 8 3 % 8 . 9 9 % 9 . 1 4 % 9 . 4 1 % 9 . 6 1 % 9 . 9 1 % 1 0 . 2 1 % 1 0 . 4 1 % 1 0 . 5 2 % 1 0 . 7 1 % 1 0 . 8 9 % 1 1 . 1 6 % 1 1 . 1 7 % 1 1 . 3 5 % 1 1 . 4 5 % 1 1 . 9 3 % 1 2 . 4 9 % 1 3 . 2 7 % 1 3 . 9 4 % 1 4 . 7 2 % 1 5 . 4 2 % 1 6 . 0 3 % 1 6 . 7 9 % 1 7 . 8 1 % 1 9 . 8 1 % 2 2 . 3 0 % 2 4 . 5 4 % 2 6 . 8 3 % 2 9 . 1 2 % 3 1 . 3 4 % 3 3 . 6 3 % 3 7 . 2 5 % 4 1 . 1 6 % 4 4 . 3 5 % 4 6 . 5 9 % 4 7 . 9 3 % 19 1 8 CP I - C a n a d a 12 . 7 7 % 7 . 6 6 % 7 . 7 9 % 7 . 9 4 % 8 . 0 7 % 8 . 2 2 % 8 . 3 5 % 8 . 6 0 % 8 . 7 8 % 9 . 0 5 % 9 . 3 3 % 9 . 5 1 % 9 . 6 1 % 9 . 7 9 % 9 . 9 5 % 1 0 . 1 9 % 1 0 . 2 1 % 1 0 . 3 7 % 1 0 . 4 6 % 1 0 . 9 0 % 1 1 . 4 1 % 1 2 . 1 3 % 1 2 . 7 4 % 1 3 . 45 % 1 4 . 0 9 % 1 4 . 6 5 % 1 5 . 3 4 % 1 6 . 2 8 % 1 8 . 1 0 % 2 0 . 3 7 % 2 2 . 4 3 % 2 4 . 5 2 % 2 6 . 6 1 % 2 8 . 6 4 % 3 0 . 7 3 % 3 4 . 0 4 % 3 7 . 6 1 % 4 0 . 5 3 % 4 2 . 5 7 % 4 3 . 8 0 % 19 1 7 CP I - C a n a d a 18 . 9 9 % 6 . 7 9 % 6 . 9 1 % 7 . 0 4 % 7 . 1 5 % 7 . 2 9 % 7 . 4 0 % 7 . 6 3 % 7 . 7 9 % 8 . 0 3 % 8 . 2 7 % 8 . 4 4 % 8 . 5 2 % 8 . 6 8 % 8 . 8 2 % 9 . 0 4 % 9 . 0 5 % 9 . 2 0 % 9 . 2 8 % 9 . 6 6 % 1 0 . 1 2 % 1 0 . 7 5 % 1 1 . 3 0 % 1 1 . 9 3 % 1 2 .5 0 % 1 2 . 9 9 % 1 3 . 6 0 % 1 4 . 4 3 % 1 6 . 0 5 % 1 8 . 0 7 % 1 9 . 8 9 % 2 1 . 7 4 % 2 3 . 5 9 % 2 5 . 3 9 % 2 7 . 2 5 % 3 0 . 1 8 % 3 3 . 3 5 % 3 5 . 9 4 % 3 7 . 7 5 % 3 8 . 8 4 % 19 1 6 CP I - C a n a d a 8. 2 2 % 5 . 7 1 % 5 . 8 0 % 5 . 9 2 % 6 . 0 1 % 6 . 1 2 % 6 . 2 2 % 6 . 4 1 % 6 . 5 5 % 6 . 7 5 % 6 . 9 5 % 7 . 0 9 % 7 . 1 6 % 7 . 2 9 % 7 . 4 2 % 7 . 6 0 % 7 . 6 1 % 7 . 7 3 % 7 . 8 0 % 8 . 1 2 % 8 . 5 0 % 9 . 0 4 % 9 . 5 0 % 1 0 . 0 3 % 1 0 . 5 0 % 10 . 9 1 % 1 1 . 4 3 % 1 2 . 1 3 % 1 3 . 4 9 % 1 5 . 1 8 % 1 6 . 7 1 % 1 8 . 2 8 % 1 9 . 8 3 % 2 1 . 3 4 % 2 2 . 9 0 % 2 5 . 3 7 % 2 8 . 0 3 % 3 0 . 2 1 % 3 1 . 7 3 % 3 2 . 6 4 % 19 1 5 CP I - C a n a d a 1. 3 9 % 5 . 2 7 % 5 . 3 6 % 5 . 4 7 % 5 . 5 6 % 5 . 6 6 % 5 . 7 5 % 5 . 9 2 % 6 . 0 5 % 6 . 2 4 % 6 . 4 3 % 6 . 5 5 % 6 . 6 2 % 6 . 7 4 % 6 . 8 5 % 7 . 0 2 % 7 . 0 3 % 7 . 1 4 % 7 . 2 0 % 7 . 5 1 % 7 . 8 6 % 8 . 3 5 % 8 . 7 7 % 9 . 2 7 % 9 . 7 1 % 1 0 .0 9 % 1 0 . 5 7 % 1 1 . 2 1 % 1 2 . 4 7 % 1 4 . 0 3 % 1 5 . 4 5 % 1 6 . 8 9 % 1 8 . 3 2 % 1 9 . 7 2 % 2 1 . 1 7 % 2 3 . 4 4 % 2 5 . 9 0 % 2 7 . 9 1 % 2 9 . 3 2 % 3 0 . 1 7 % 19 1 4 No m i n a l ( 2 % ) 2. 0 0 % 5 . 2 0 % 5 . 2 9 % 5 . 3 9 % 5 . 4 8 % 5 . 5 8 % 5 . 6 7 % 5 . 8 4 % 5 . 9 7 % 6 . 1 5 % 6 . 3 4 % 6 . 4 6 % 6 . 5 3 % 6 . 6 5 % 6 . 7 6 % 6 . 9 2 % 6 . 9 3 % 7 . 0 4 % 7 . 1 1 % 7 . 4 0 % 7 . 7 5 % 8 . 2 4 % 8 . 6 5 % 9 . 1 4 % 9 . 5 7 % 9 . 95 % 1 0 . 4 2 % 1 1 . 0 5 % 1 2 . 3 0 % 1 3 . 8 4 % 1 5 . 2 3 % 1 6 . 6 6 % 1 8 . 0 7 % 1 9 . 4 5 % 2 0 . 8 8 % 2 3 . 1 2 % 2 5 . 5 4 % 2 7 . 5 3 % 2 8 . 9 2 % 2 9 . 7 5 % 19 1 3 No m i n a l ( 2 % ) 2. 0 0 % 5 . 1 0 % 5 . 1 9 % 5 . 2 9 % 5 . 3 7 % 5 . 4 7 % 5 . 5 6 % 5 . 7 3 % 5 . 8 5 % 6 . 0 3 % 6 . 2 1 % 6 . 3 4 % 6 . 4 0 % 6 . 5 2 % 6 . 6 3 % 6 . 7 9 % 6 . 8 0 % 6 . 9 0 % 6 . 9 7 % 7 . 2 6 % 7 . 6 0 % 8 . 0 8 % 8 . 4 9 % 8 . 9 6 % 9 . 3 9 % 9 . 75 % 1 0 . 2 2 % 1 0 . 8 4 % 1 2 . 0 5 % 1 3 . 5 7 % 1 4 . 9 3 % 1 6 . 3 3 % 1 7 . 7 2 % 1 9 . 0 7 % 2 0 . 4 7 % 2 2 . 6 7 % 2 5 . 0 4 % 2 6 . 9 9 % 2 8 . 3 5 % 2 9 . 1 7 % 19 1 2 No m i n a l ( 2 % ) 2. 0 0 % 5 . 0 0 % 5 . 0 9 % 5 . 1 8 % 5 . 2 7 % 5 . 3 6 % 5 . 4 5 % 5 . 6 2 % 5 . 7 3 % 5 . 9 1 % 6 . 0 9 % 6 . 2 1 % 6 . 2 8 % 6 . 3 9 % 6 . 5 0 % 6 . 6 6 % 6 . 6 6 % 6 . 7 7 % 6 . 8 3 % 7 . 1 2 % 7 . 4 5 % 7 . 9 2 % 8 . 3 2 % 8 . 7 8 % 9 . 2 0 % 9 . 56 % 1 0 . 0 2 % 1 0 . 6 3 % 1 1 . 8 2 % 1 3 . 3 0 % 1 4 . 6 4 % 1 6 . 0 1 % 1 7 . 3 7 % 1 8 . 7 0 % 2 0 . 0 6 % 2 2 . 2 2 % 2 4 . 5 5 % 2 6 . 4 6 % 2 7 . 7 9 % 2 8 . 6 0 % 19 1 1 No m i n a l ( 2 % ) 2. 0 0 % 4 . 9 0 % 4 . 9 9 % 5 . 0 8 % 5 . 1 6 % 5 . 2 6 % 5 . 3 4 % 5 . 5 1 % 5 . 6 2 % 5 . 8 0 % 5 . 9 7 % 6 . 0 9 % 6 . 1 5 % 6 . 2 6 % 6 . 3 7 % 6 . 5 3 % 6 . 5 3 % 6 . 6 4 % 6 . 7 0 % 6 . 9 8 % 7 . 3 0 % 7 . 7 6 % 8 . 1 6 % 8 . 6 1 % 9 . 0 2 % 9 . 37 % 9 . 8 2 % 1 0 . 4 2 % 1 1 . 5 9 % 1 3 . 0 4 % 1 4 . 3 6 % 1 5 . 7 0 % 1 7 . 0 3 % 1 8 . 3 3 % 1 9 . 6 7 % 2 1 . 7 9 % 2 4 . 0 7 % 2 5 . 9 4 % 2 7 . 2 5 % 2 8 . 0 4 % 19 1 0 No m i n a l ( 2 % ) 2. 0 0 % 4 . 8 0 % 4 . 8 9 % 4 . 9 8 % 5 . 0 6 % 5 . 1 6 % 5 . 2 4 % 5 . 4 0 % 5 . 5 1 % 5 . 6 8 % 5 . 8 5 % 5 . 9 7 % 6 . 0 3 % 6 . 1 4 % 6 . 2 4 % 6 . 4 0 % 6 . 4 0 % 6 . 5 1 % 6 . 5 6 % 6 . 8 4 % 7 . 1 6 % 7 . 6 1 % 8 . 0 0 % 8 . 4 4 % 8 . 8 4 % 9 . 19 % 9 . 6 3 % 1 0 . 2 1 % 1 1 . 3 6 % 1 2 . 7 8 % 1 4 . 0 7 % 1 5 . 3 9 % 1 6 . 7 0 % 1 7 . 9 7 % 1 9 . 2 9 % 2 1 . 3 6 % 2 3 . 6 0 % 2 5 . 4 3 % 2 6 . 7 1 % 2 7 . 4 9 % 19 0 9 No m i n a l ( 2 % ) 2. 0 0 % 4 . 7 1 % 4 . 7 9 % 4 . 8 8 % 4 . 9 6 % 5 . 0 6 % 5 . 1 4 % 5 . 2 9 % 5 . 4 0 % 5 . 5 7 % 5 . 7 4 % 5 . 8 5 % 5 . 9 1 % 6 . 0 2 % 6 . 1 2 % 6 . 2 7 % 6 . 2 8 % 6 . 3 8 % 6 . 4 4 % 6 . 7 1 % 7 . 0 2 % 7 . 4 6 % 7 . 8 4 % 8 . 2 8 % 8 . 6 7 % 9 . 01 % 9 . 4 4 % 1 0 . 0 1 % 1 1 . 1 4 % 1 2 . 5 3 % 1 3 . 8 0 % 1 5 . 0 9 % 1 6 . 3 7 % 1 7 . 6 2 % 1 8 . 9 1 % 2 0 . 9 4 % 2 3 . 1 4 % 2 4 . 9 4 % 2 6 . 1 9 % 2 6 . 9 5 % 19 0 8 No m i n a l ( 2 % ) 2. 0 0 % 4 . 6 2 % 4 . 7 0 % 4 . 7 9 % 4 . 8 7 % 4 . 9 6 % 5 . 0 4 % 5 . 1 9 % 5 . 3 0 % 5 . 4 6 % 5 . 6 3 % 5 . 7 4 % 5 . 8 0 % 5 . 9 0 % 6 . 0 0 % 6 . 1 5 % 6 . 1 6 % 6 . 2 5 % 6 . 3 1 % 6 . 5 7 % 6 . 8 8 % 7 . 3 1 % 7 . 6 9 % 8 . 1 1 % 8 . 5 0 % 8 . 83 % 9 . 2 5 % 9 . 8 2 % 1 0 . 9 2 % 1 2 . 2 9 % 1 3 . 5 3 % 1 4 . 7 9 % 1 6 . 0 5 % 1 7 . 2 7 % 1 8 . 5 4 % 2 0 . 5 3 % 2 2 . 6 8 % 2 4 . 4 5 % 2 5 . 6 8 % 2 6 . 4 2 % 19 0 7 No m i n a l ( 2 % ) 2. 0 0 % 4 . 5 3 % 4 . 6 1 % 4 . 6 9 % 4 . 7 7 % 4 . 8 6 % 4 . 9 4 % 5 . 0 9 % 5 . 1 9 % 5 . 3 5 % 5 . 5 2 % 5 . 6 3 % 5 . 6 8 % 5 . 7 9 % 5 . 8 8 % 6 . 0 3 % 6 . 0 4 % 6 . 1 3 % 6 . 1 9 % 6 . 4 4 % 6 . 7 5 % 7 . 1 7 % 7 . 5 3 % 7 . 9 6 % 8 . 3 3 % 8 . 66 % 9 . 0 7 % 9 . 6 2 % 1 0 . 7 0 % 1 2 . 0 5 % 1 3 . 2 6 % 1 4 . 5 0 % 1 5 . 7 3 % 1 6 . 9 3 % 1 8 . 1 7 % 2 0 . 1 3 % 2 2 . 2 4 % 2 3 . 9 7 % 2 5 . 1 7 % 2 5 . 9 0 % 19 0 6 No m i n a l ( 2 % ) 2. 0 0 % 4 . 4 4 % 4 . 5 2 % 4 . 6 0 % 4 . 6 8 % 4 . 7 6 % 4 . 8 4 % 4 . 9 9 % 5 . 0 9 % 5 . 2 5 % 5 . 4 1 % 5 . 5 2 % 5 . 5 7 % 5 . 6 7 % 5 . 7 7 % 5 . 9 1 % 5 . 9 2 % 6 . 0 1 % 6 . 0 6 % 6 . 3 2 % 6 . 6 1 % 7 . 0 3 % 7 . 3 9 % 7 . 8 0 % 8 . 1 7 % 8 . 49 % 8 . 8 9 % 9 . 4 4 % 1 0 . 4 9 % 1 1 . 8 1 % 1 3 . 0 0 % 1 4 . 2 2 % 1 5 . 4 2 % 1 6 . 6 0 % 1 7 . 8 2 % 1 9 . 7 3 % 2 1 . 8 0 % 2 3 . 5 0 % 2 4 . 6 8 % 2 5 . 3 9 % Ye a r o f Ac q u i s i t i o n , Co n s t r u c t i o n , or De v e l o p m e n t I n d e x S o u r c e AN N U A L IN F L A T I O N Hi s t o r i c a l C o s t I n d e x R a t e B a s e d o n Y e a r o f R e p l a c e m e n t / R e p r o d u c t i o n / A p p r a i s e d C o s t A PP E N D I X F : LO O K - U P T A B L E F O R D E F L A T I O N P U R P O S E S PR I M A R I L Y B A S E D O N T H E C O N S U M E R P R I C E I N D E X CO N S U M E R P R O D U C T R E L A T E D A S S E T S U N D E R O P T I O N 2 BA S E D O N Y E A R O F R E P L A C E M E N T / R E P R O D U C T I O N / A P P R A I S E D C O S T (U p d a t e d f o r 2 0 0 8 ) Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . F-1 20 0 8 2 0 0 7 2 0 0 6 2 0 0 5 2 0 0 4 2 0 0 3 2 0 0 2 2 0 0 1 2 0 0 0 1 9 9 9 1 9 9 8 1 9 9 7 1 9 9 6 1 9 9 5 1 9 9 4 1 9 9 3 1 9 9 2 1 9 9 1 1 9 9 0 1 9 8 9 1 9 8 8 1 9 8 7 1 9 8 6 1 9 8 5 1 9 8 4 1 9 8 3 1 9 8 2 1 9 8 1 1 9 8 0 1 9 7 9 1 9 7 8 1 9 7 7 1 9 7 6 1 9 7 5 1 9 7 4 1 9 7 3 1 9 7 2 1 9 7 1 1 9 7 0 Ye a r o f Ac q u i s i t i o n , Co n s t r u c t i o n , or De v e l o p m e n t I n d e x S o u r c e AN N U A L IN F L A T I O N Hi s t o r i c a l C o s t I n d e x R a t e B a s e d o n Y e a r o f R e p l a c e m e n t / R e p r o d u c t i o n / A p p r a i s e d C o s t A PP E N D I X F : LO O K - U P T A B L E F O R D E F L A T I O N P U R P O S E S PR I M A R I L Y B A S E D O N T H E C O N S U M E R P R I C E I N D E X CO N S U M E R P R O D U C T R E L A T E D A S S E T S U N D E R O P T I O N 2 BA S E D O N Y E A R O F R E P L A C E M E N T / R E P R O D U C T I O N / A P P R A I S E D C O S T (U p d a t e d f o r 2 0 0 8 ) 19 0 5 No m i n a l ( 2 % ) 2. 0 0 % 4 . 3 5 % 4 . 4 3 % 4 . 5 1 % 4 . 5 8 % 4 . 6 7 % 4 . 7 5 % 4 . 8 9 % 4 . 9 9 % 5 . 1 5 % 5 . 3 0 % 5 . 4 1 % 5 . 4 6 % 5 . 5 6 % 5 . 6 6 % 5 . 7 9 % 5 . 8 0 % 5 . 8 9 % 5 . 9 5 % 6 . 1 9 % 6 . 4 8 % 6 . 8 9 % 7 . 2 4 % 7 . 6 5 % 8 . 0 1 % 8 . 32 % 8 . 7 2 % 9 . 2 5 % 1 0 . 2 9 % 1 1 . 5 8 % 1 2 . 7 5 % 1 3 . 9 4 % 1 5 . 1 2 % 1 6 . 2 8 % 1 7 . 4 7 % 1 9 . 3 5 % 2 1 . 3 7 % 2 3 . 0 4 % 2 4 . 2 0 % 2 4 . 9 0 % 19 0 4 No m i n a l ( 2 % ) 2. 0 0 % 4 . 2 7 % 4 . 3 4 % 4 . 4 2 % 4 . 4 9 % 4 . 5 8 % 4 . 6 5 % 4 . 7 9 % 4 . 8 9 % 5 . 0 5 % 5 . 2 0 % 5 . 3 0 % 5 . 3 6 % 5 . 4 5 % 5 . 5 4 % 5 . 6 8 % 5 . 6 9 % 5 . 7 8 % 5 . 8 3 % 6 . 0 7 % 6 . 3 6 % 6 . 7 6 % 7 . 1 0 % 7 . 5 0 % 7 . 8 5 % 8 . 16 % 8 . 5 5 % 9 . 0 7 % 1 0 . 0 9 % 1 1 . 3 5 % 1 2 . 5 0 % 1 3 . 6 6 % 1 4 . 8 3 % 1 5 . 9 6 % 1 7 . 1 3 % 1 8 . 9 7 % 2 0 . 9 6 % 2 2 . 5 8 % 2 3 . 7 2 % 2 4 . 4 1 % 19 0 3 No m i n a l ( 2 % ) 2. 0 0 % 4 . 1 8 % 4 . 2 5 % 4 . 3 4 % 4 . 4 1 % 4 . 4 9 % 4 . 5 6 % 4 . 7 0 % 4 . 8 0 % 4 . 9 5 % 5 . 1 0 % 5 . 2 0 % 5 . 2 5 % 5 . 3 5 % 5 . 4 4 % 5 . 5 7 % 5 . 5 8 % 5 . 6 6 % 5 . 7 1 % 5 . 9 5 % 6 . 2 3 % 6 . 6 3 % 6 . 9 6 % 7 . 3 5 % 7 . 7 0 % 8 . 00 % 8 . 3 8 % 8 . 8 9 % 9 . 8 9 % 1 1 . 1 3 % 1 2 . 2 5 % 1 3 . 4 0 % 1 4 . 5 3 % 1 5 . 6 4 % 1 6 . 7 9 % 1 8 . 5 9 % 2 0 . 5 4 % 2 2 . 1 4 % 2 3 . 2 6 % 2 3 . 9 3 % 19 0 2 No m i n a l ( 2 % ) 2. 0 0 % 4 . 1 0 % 4 . 1 7 % 4 . 2 5 % 4 . 3 2 % 4 . 4 0 % 4 . 4 7 % 4 . 6 1 % 4 . 7 0 % 4 . 8 5 % 5 . 0 0 % 5 . 1 0 % 5 . 1 5 % 5 . 2 4 % 5 . 3 3 % 5 . 4 6 % 5 . 4 7 % 5 . 5 5 % 5 . 6 0 % 5 . 8 4 % 6 . 1 1 % 6 . 5 0 % 6 . 8 2 % 7 . 2 1 % 7 . 5 5 % 7 . 84 % 8 . 2 2 % 8 . 7 2 % 9 . 6 9 % 1 0 . 9 1 % 1 2 . 0 1 % 1 3 . 1 3 % 1 4 . 2 5 % 1 5 . 3 4 % 1 6 . 4 6 % 1 8 . 2 3 % 2 0 . 1 4 % 2 1 . 7 1 % 2 2 . 8 0 % 2 3 . 4 6 % 19 0 1 No m i n a l ( 2 % ) 2. 0 0 % 4 . 0 2 % 4 . 0 9 % 4 . 1 7 % 4 . 2 4 % 4 . 3 1 % 4 . 3 8 % 4 . 5 2 % 4 . 6 1 % 4 . 7 5 % 4 . 9 0 % 5 . 0 0 % 5 . 0 5 % 5 . 1 4 % 5 . 2 2 % 5 . 3 5 % 5 . 3 6 % 5 . 4 4 % 5 . 4 9 % 5 . 7 2 % 5 . 9 9 % 6 . 3 7 % 6 . 6 9 % 7 . 0 6 % 7 . 4 0 % 7 . 69 % 8 . 0 6 % 8 . 5 5 % 9 . 5 0 % 1 0 . 7 0 % 1 1 . 7 8 % 1 2 . 8 8 % 1 3 . 9 7 % 1 5 . 0 4 % 1 6 . 1 4 % 1 7 . 8 7 % 1 9 . 7 5 % 2 1 . 2 8 % 2 2 . 3 5 % 2 3 . 0 0 % 19 0 0 No m i n a l ( 2 % ) 2. 0 0 % 3 . 9 4 % 4 . 0 1 % 4 . 0 9 % 4 . 1 5 % 4 . 2 3 % 4 . 3 0 % 4 . 4 3 % 4 . 5 2 % 4 . 6 6 % 4 . 8 0 % 4 . 9 0 % 4 . 9 5 % 5 . 0 4 % 5 . 1 2 % 5 . 2 5 % 5 . 2 5 % 5 . 3 4 % 5 . 3 9 % 5 . 6 1 % 5 . 8 7 % 6 . 2 4 % 6 . 5 6 % 6 . 9 3 % 7 . 2 5 % 7 . 54 % 7 . 9 0 % 8 . 3 8 % 9 . 3 2 % 1 0 . 4 9 % 1 1 . 5 5 % 1 2 . 6 2 % 1 3 . 7 0 % 1 4 . 7 4 % 1 5 . 8 2 % 1 7 . 5 2 % 1 9 . 3 6 % 2 0 . 8 6 % 2 1 . 9 1 % 2 2 . 5 5 % 18 9 9 No m i n a l ( 2 % ) 2. 0 0 % 3 . 8 6 % 3 . 9 3 % 4 . 0 1 % 4 . 0 7 % 4 . 1 5 % 4 . 2 1 % 4 . 3 4 % 4 . 4 3 % 4 . 5 7 % 4 . 7 1 % 4 . 8 0 % 4 . 8 5 % 4 . 9 4 % 5 . 0 2 % 5 . 1 5 % 5 . 1 5 % 5 . 2 3 % 5 . 2 8 % 5 . 5 0 % 5 . 7 6 % 6 . 1 2 % 6 . 4 3 % 6 . 7 9 % 7 . 1 1 % 7 . 39 % 7 . 7 4 % 8 . 2 1 % 9 . 1 4 % 1 0 . 2 8 % 1 1 . 3 2 % 1 2 . 3 8 % 1 3 . 4 3 % 1 4 . 4 5 % 1 5 . 5 1 % 1 7 . 1 8 % 1 8 . 9 8 % 2 0 . 4 6 % 2 1 . 4 8 % 2 2 . 1 1 % 18 9 8 No m i n a l ( 2 % ) 2. 0 0 % 3 . 7 9 % 3 . 8 5 % 3 . 9 3 % 3 . 9 9 % 4 . 0 7 % 4 . 1 3 % 4 . 2 6 % 4 . 3 5 % 4 . 4 8 % 4 . 6 2 % 4 . 7 1 % 4 . 7 6 % 4 . 8 4 % 4 . 9 2 % 5 . 0 4 % 5 . 0 5 % 5 . 1 3 % 5 . 1 8 % 5 . 3 9 % 5 . 6 5 % 6 . 0 0 % 6 . 3 0 % 6 . 6 6 % 6 . 9 7 % 7 . 25 % 7 . 5 9 % 8 . 0 5 % 8 . 9 6 % 1 0 . 0 8 % 1 1 . 1 0 % 1 2 . 1 3 % 1 3 . 1 6 % 1 4 . 1 7 % 1 5 . 2 1 % 1 6 . 8 4 % 1 8 . 6 1 % 2 0 . 0 5 % 2 1 . 0 6 % 2 1 . 6 7 % 18 9 7 No m i n a l ( 2 % ) 2. 0 0 % 3 . 7 1 % 3 . 7 8 % 3 . 8 5 % 3 . 9 1 % 3 . 9 9 % 4 . 0 5 % 4 . 1 7 % 4 . 2 6 % 4 . 3 9 % 4 . 5 3 % 4 . 6 2 % 4 . 6 6 % 4 . 7 5 % 4 . 8 3 % 4 . 9 5 % 4 . 9 5 % 5 . 0 3 % 5 . 0 7 % 5 . 2 9 % 5 . 5 3 % 5 . 8 8 % 6 . 1 8 % 6 . 5 3 % 6 . 8 4 % 7 . 10 % 7 . 4 4 % 7 . 8 9 % 8 . 7 8 % 9 . 8 8 % 1 0 . 8 8 % 1 1 . 8 9 % 1 2 . 9 1 % 1 3 . 8 9 % 1 4 . 9 1 % 1 6 . 5 1 % 1 8 . 2 4 % 1 9 . 6 6 % 2 0 . 6 5 % 2 1 . 2 5 % 18 9 6 No m i n a l ( 2 % ) 2. 0 0 % 3 . 6 4 % 3 . 7 0 % 3 . 7 8 % 3 . 8 4 % 3 . 9 1 % 3 . 9 7 % 4 . 0 9 % 4 . 1 8 % 4 . 3 1 % 4 . 4 4 % 4 . 5 2 % 4 . 5 7 % 4 . 6 5 % 4 . 7 3 % 4 . 8 5 % 4 . 8 5 % 4 . 9 3 % 4 . 9 8 % 5 . 1 8 % 5 . 4 3 % 5 . 7 7 % 6 . 0 6 % 6 . 4 0 % 6 . 7 0 % 6 . 96 % 7 . 3 0 % 7 . 7 4 % 8 . 6 1 % 9 . 6 9 % 1 0 . 6 7 % 1 1 . 6 6 % 1 2 . 6 5 % 1 3 . 6 2 % 1 4 . 6 2 % 1 6 . 1 9 % 1 7 . 8 9 % 1 9 . 2 8 % 2 0 . 2 5 % 2 0 . 8 3 % 18 9 5 No m i n a l ( 2 % ) 2. 0 0 % 3 . 5 7 % 3 . 6 3 % 3 . 7 0 % 3 . 7 6 % 3 . 8 3 % 3 . 8 9 % 4 . 0 1 % 4 . 0 9 % 4 . 2 2 % 4 . 3 5 % 4 . 4 4 % 4 . 4 8 % 4 . 5 6 % 4 . 6 4 % 4 . 7 5 % 4 . 7 6 % 4 . 8 3 % 4 . 8 8 % 5 . 0 8 % 5 . 3 2 % 5 . 6 5 % 5 . 9 4 % 6 . 2 7 % 6 . 5 7 % 6 . 83 % 7 . 1 5 % 7 . 5 9 % 8 . 4 4 % 9 . 5 0 % 1 0 . 4 6 % 1 1 . 4 3 % 1 2 . 4 1 % 1 3 . 3 5 % 1 4 . 3 3 % 1 5 . 8 7 % 1 7 . 5 3 % 1 8 . 9 0 % 1 9 . 8 5 % 2 0 . 4 2 % 18 9 4 No m i n a l ( 2 % ) 2. 0 0 % 3 . 5 0 % 3 . 5 6 % 3 . 6 3 % 3 . 6 9 % 3 . 7 6 % 3 . 8 2 % 3 . 9 3 % 4 . 0 1 % 4 . 1 4 % 4 . 2 6 % 4 . 3 5 % 4 . 3 9 % 4 . 4 7 % 4 . 5 5 % 4 . 6 6 % 4 . 6 7 % 4 . 7 4 % 4 . 7 8 % 4 . 9 8 % 5 . 2 2 % 5 . 5 4 % 5 . 8 2 % 6 . 1 5 % 6 . 4 4 % 6 . 69 % 7 . 0 1 % 7 . 4 4 % 8 . 2 7 % 9 . 3 1 % 1 0 . 2 5 % 1 1 . 2 1 % 1 2 . 1 6 % 1 3 . 0 9 % 1 4 . 0 5 % 1 5 . 5 6 % 1 7 . 1 9 % 1 8 . 5 3 % 1 9 . 4 6 % 2 0 . 0 2 % 18 9 3 No m i n a l ( 2 % ) 2. 0 0 % 3 . 4 3 % 3 . 4 9 % 3 . 5 6 % 3 . 6 1 % 3 . 6 8 % 3 . 7 4 % 3 . 8 6 % 3 . 9 4 % 4 . 0 6 % 4 . 1 8 % 4 . 2 6 % 4 . 3 1 % 4 . 3 9 % 4 . 4 6 % 4 . 5 7 % 4 . 5 7 % 4 . 6 5 % 4 . 6 9 % 4 . 8 8 % 5 . 1 1 % 5 . 4 4 % 5 . 7 1 % 6 . 0 3 % 6 . 3 2 % 6 . 56 % 6 . 8 8 % 7 . 2 9 % 8 . 1 1 % 9 . 1 3 % 1 0 . 0 5 % 1 0 . 9 9 % 1 1 . 9 2 % 1 2 . 8 3 % 1 3 . 7 7 % 1 5 . 2 5 % 1 6 . 8 5 % 1 8 . 1 6 % 1 9 . 0 8 % 1 9 . 6 3 % 18 9 2 No m i n a l ( 2 % ) 2. 0 0 % 3 . 3 6 % 3 . 4 2 % 3 . 4 9 % 3 . 5 4 % 3 . 6 1 % 3 . 6 7 % 3 . 7 8 % 3 . 8 6 % 3 . 9 8 % 4 . 1 0 % 4 . 1 8 % 4 . 2 2 % 4 . 3 0 % 4 . 3 7 % 4 . 4 8 % 4 . 4 8 % 4 . 5 6 % 4 . 6 0 % 4 . 7 9 % 5 . 0 1 % 5 . 3 3 % 5 . 6 0 % 5 . 9 1 % 6 . 1 9 % 6 . 43 % 6 . 7 4 % 7 . 1 5 % 7 . 9 5 % 8 . 9 5 % 9 . 8 5 % 1 0 . 7 7 % 1 1 . 6 9 % 1 2 . 5 8 % 1 3 . 5 0 % 1 4 . 9 5 % 1 6 . 5 2 % 1 7 . 8 1 % 1 8 . 7 0 % 1 9 . 2 4 % 18 9 1 No m i n a l ( 2 % ) 2. 0 0 % 3 . 3 0 % 3 . 3 6 % 3 . 4 2 % 3 . 4 7 % 3 . 5 4 % 3 . 6 0 % 3 . 7 1 % 3 . 7 8 % 3 . 9 0 % 4 . 0 2 % 4 . 1 0 % 4 . 1 4 % 4 . 2 2 % 4 . 2 9 % 4 . 3 9 % 4 . 4 0 % 4 . 4 7 % 4 . 5 1 % 4 . 6 9 % 4 . 9 1 % 5 . 2 2 % 5 . 4 9 % 5 . 8 0 % 6 . 0 7 % 6 . 31 % 6 . 6 1 % 7 . 0 1 % 7 . 8 0 % 8 . 7 8 % 9 . 6 6 % 1 0 . 5 6 % 1 1 . 4 6 % 1 2 . 3 3 % 1 3 . 2 4 % 1 4 . 6 6 % 1 6 . 2 0 % 1 7 . 4 6 % 1 8 . 3 4 % 1 8 . 8 7 % 18 9 0 No m i n a l ( 2 % ) 2. 0 0 % 3 . 2 3 % 3 . 2 9 % 3 . 3 5 % 3 . 4 1 % 3 . 4 7 % 3 . 5 3 % 3 . 6 3 % 3 . 7 1 % 3 . 8 2 % 3 . 9 4 % 4 . 0 2 % 4 . 0 6 % 4 . 1 3 % 4 . 2 0 % 4 . 3 1 % 4 . 3 1 % 4 . 3 8 % 4 . 4 2 % 4 . 6 0 % 4 . 8 2 % 5 . 1 2 % 5 . 3 8 % 5 . 6 8 % 5 . 9 5 % 6 . 18 % 6 . 4 8 % 6 . 8 7 % 7 . 6 4 % 8 . 6 0 % 9 . 4 7 % 1 0 . 3 6 % 1 1 . 2 4 % 1 2 . 0 9 % 1 2 . 9 8 % 1 4 . 3 7 % 1 5 . 8 8 % 1 7 . 1 2 % 1 7 . 9 8 % 1 8 . 5 0 % 18 8 9 No m i n a l ( 2 % ) 2. 0 0 % 3 . 1 7 % 3 . 2 2 % 3 . 2 9 % 3 . 3 4 % 3 . 4 0 % 3 . 4 6 % 3 . 5 6 % 3 . 6 4 % 3 . 7 5 % 3 . 8 6 % 3 . 9 4 % 3 . 9 8 % 4 . 0 5 % 4 . 1 2 % 4 . 2 2 % 4 . 2 3 % 4 . 2 9 % 4 . 3 3 % 4 . 5 1 % 4 . 7 2 % 5 . 0 2 % 5 . 2 8 % 5 . 5 7 % 5 . 8 3 % 6 . 06 % 6 . 3 5 % 6 . 7 4 % 7 . 4 9 % 8 . 4 4 % 9 . 2 9 % 1 0 . 1 5 % 1 1 . 0 2 % 1 1 . 8 6 % 1 2 . 7 2 % 1 4 . 0 9 % 1 5 . 5 7 % 1 6 . 7 8 % 1 7 . 6 2 % 1 8 . 1 3 % 18 8 8 No m i n a l ( 2 % ) 2. 0 0 % 3 . 1 1 % 3 . 1 6 % 3 . 2 2 % 3 . 2 7 % 3 . 3 4 % 3 . 3 9 % 3 . 4 9 % 3 . 5 6 % 3 . 6 8 % 3 . 7 9 % 3 . 8 6 % 3 . 9 0 % 3 . 9 7 % 4 . 0 4 % 4 . 1 4 % 4 . 1 4 % 4 . 2 1 % 4 . 2 5 % 4 . 4 2 % 4 . 6 3 % 4 . 9 2 % 5 . 1 7 % 5 . 4 6 % 5 . 7 2 % 5 . 94 % 6 . 2 3 % 6 . 6 1 % 7 . 3 5 % 8 . 2 7 % 9 . 1 0 % 9 . 9 5 % 1 0 . 8 0 % 1 1 . 6 2 % 1 2 . 4 7 % 1 3 . 8 2 % 1 5 . 2 7 % 1 6 . 4 5 % 1 7 . 2 8 % 1 7 . 7 8 % 18 8 7 No m i n a l ( 2 % ) 2. 0 0 % 3 . 0 5 % 3 . 1 0 % 3 . 1 6 % 3 . 2 1 % 3 . 2 7 % 3 . 3 2 % 3 . 4 2 % 3 . 4 9 % 3 . 6 0 % 3 . 7 1 % 3 . 7 9 % 3 . 8 3 % 3 . 8 9 % 3 . 9 6 % 4 . 0 6 % 4 . 0 6 % 4 . 1 3 % 4 . 1 6 % 4 . 3 4 % 4 . 5 4 % 4 . 8 3 % 5 . 0 7 % 5 . 3 5 % 5 . 6 1 % 5 . 83 % 6 . 1 1 % 6 . 4 8 % 7 . 2 0 % 8 . 1 1 % 8 . 9 2 % 9 . 7 6 % 1 0 . 5 9 % 1 1 . 4 0 % 1 2 . 2 3 % 1 3 . 5 4 % 1 4 . 9 7 % 1 6 . 1 3 % 1 6 . 9 4 % 1 7 . 4 3 % 18 8 6 No m i n a l ( 2 % ) 2. 0 0 % 2 . 9 9 % 3 . 0 4 % 3 . 1 0 % 3 . 1 5 % 3 . 2 1 % 3 . 2 6 % 3 . 3 6 % 3 . 4 3 % 3 . 5 3 % 3 . 6 4 % 3 . 7 1 % 3 . 7 5 % 3 . 8 2 % 3 . 8 8 % 3 . 9 8 % 3 . 9 8 % 4 . 0 5 % 4 . 0 8 % 4 . 2 5 % 4 . 4 5 % 4 . 7 3 % 4 . 9 7 % 5 . 2 5 % 5 . 5 0 % 5 . 71 % 5 . 9 9 % 6 . 3 5 % 7 . 0 6 % 7 . 9 5 % 8 . 7 5 % 9 . 5 7 % 1 0 . 3 8 % 1 1 . 1 7 % 1 1 . 9 9 % 1 3 . 2 8 % 1 4 . 6 7 % 1 5 . 8 1 % 1 6 . 6 1 % 1 7 . 0 9 % 18 8 5 No m i n a l ( 2 % ) 2. 0 0 % 2 . 9 3 % 2 . 9 8 % 3 . 0 4 % 3 . 0 9 % 3 . 1 4 % 3 . 1 9 % 3 . 2 9 % 3 . 3 6 % 3 . 4 6 % 3 . 5 7 % 3 . 6 4 % 3 . 6 8 % 3 . 7 4 % 3 . 8 1 % 3 . 9 0 % 3 . 9 0 % 3 . 9 7 % 4 . 0 0 % 4 . 1 7 % 4 . 3 6 % 4 . 6 4 % 4 . 8 7 % 5 . 1 5 % 5 . 3 9 % 5 . 60 % 5 . 8 7 % 6 . 2 3 % 6 . 9 2 % 7 . 7 9 % 8 . 5 8 % 9 . 3 8 % 1 0 . 1 8 % 1 0 . 9 5 % 1 1 . 7 6 % 1 3 . 0 2 % 1 4 . 3 8 % 1 5 . 5 0 % 1 6 . 2 8 % 1 6 . 7 5 % 18 8 4 No m i n a l ( 2 % ) 2. 0 0 % 2 . 8 7 % 2 . 9 2 % 2 . 9 8 % 3 . 0 2 % 3 . 0 8 % 3 . 1 3 % 3 . 2 3 % 3 . 2 9 % 3 . 4 0 % 3 . 5 0 % 3 . 5 7 % 3 . 6 0 % 3 . 6 7 % 3 . 7 3 % 3 . 8 2 % 3 . 8 3 % 3 . 8 9 % 3 . 9 2 % 4 . 0 9 % 4 . 2 8 % 4 . 5 5 % 4 . 7 8 % 5 . 0 5 % 5 . 2 8 % 5 . 49 % 5 . 7 5 % 6 . 1 0 % 6 . 7 9 % 7 . 6 4 % 8 . 4 1 % 9 . 2 0 % 9 . 9 8 % 1 0 . 7 4 % 1 1 . 5 2 % 1 2 . 7 6 % 1 4 . 1 0 % 1 5 . 2 0 % 1 5 . 9 6 % 1 6 . 4 3 % 18 8 3 No m i n a l ( 2 % ) 2. 0 0 % 2 . 8 2 % 2 . 8 6 % 2 . 9 2 % 2 . 9 7 % 3 . 0 2 % 3 . 0 7 % 3 . 1 6 % 3 . 2 3 % 3 . 3 3 % 3 . 4 3 % 3 . 5 0 % 3 . 5 3 % 3 . 6 0 % 3 . 6 6 % 3 . 7 5 % 3 . 7 5 % 3 . 8 1 % 3 . 8 5 % 4 . 0 1 % 4 . 1 9 % 4 . 4 6 % 4 . 6 8 % 4 . 9 5 % 5 . 1 8 % 5 . 38 % 5 . 6 4 % 5 . 9 8 % 6 . 6 5 % 7 . 4 9 % 8 . 2 5 % 9 . 0 1 % 9 . 7 8 % 1 0 . 5 3 % 1 1 . 3 0 % 1 2 . 5 1 % 1 3 . 8 3 % 1 4 . 9 0 % 1 5 . 6 5 % 1 6 . 1 0 % 18 8 2 No m i n a l ( 2 % ) 2. 0 0 % 2 . 7 6 % 2 . 8 1 % 2 . 8 6 % 2 . 9 1 % 2 . 9 6 % 3 . 0 1 % 3 . 1 0 % 3 . 1 7 % 3 . 2 6 % 3 . 3 6 % 3 . 4 3 % 3 . 4 6 % 3 . 5 3 % 3 . 5 9 % 3 . 6 7 % 3 . 6 8 % 3 . 7 4 % 3 . 7 7 % 3 . 9 3 % 4 . 1 1 % 4 . 3 7 % 4 . 5 9 % 4 . 8 5 % 5 . 0 8 % 5 . 28 % 5 . 5 3 % 5 . 8 7 % 6 . 5 2 % 7 . 3 4 % 8 . 0 8 % 8 . 8 4 % 9 . 5 9 % 1 0 . 3 2 % 1 1 . 0 8 % 1 2 . 2 7 % 1 3 . 5 5 % 1 4 . 6 1 % 1 5 . 3 4 % 1 5 . 7 9 % 18 8 1 No m i n a l ( 2 % ) 2. 0 0 % 2 . 7 1 % 2 . 7 5 % 2 . 8 0 % 2 . 8 5 % 2 . 9 0 % 2 . 9 5 % 3 . 0 4 % 3 . 1 0 % 3 . 2 0 % 3 . 3 0 % 3 . 3 6 % 3 . 4 0 % 3 . 4 6 % 3 . 5 2 % 3 . 6 0 % 3 . 6 1 % 3 . 6 6 % 3 . 7 0 % 3 . 8 5 % 4 . 0 3 % 4 . 2 9 % 4 . 5 0 % 4 . 7 5 % 4 . 9 8 % 5 . 18 % 5 . 4 2 % 5 . 7 5 % 6 . 4 0 % 7 . 2 0 % 7 . 9 2 % 8 . 6 6 % 9 . 4 0 % 1 0 . 1 2 % 1 0 . 8 6 % 1 2 . 0 3 % 1 3 . 2 9 % 1 4 . 3 2 % 1 5 . 0 4 % 1 5 . 4 8 % 18 8 0 No m i n a l ( 2 % ) 2. 0 0 % 2 . 6 5 % 2 . 7 0 % 2 . 7 5 % 2 . 7 9 % 2 . 8 5 % 2 . 8 9 % 2 . 9 8 % 3 . 0 4 % 3 . 1 4 % 3 . 2 3 % 3 . 3 0 % 3 . 3 3 % 3 . 3 9 % 3 . 4 5 % 3 . 5 3 % 3 . 5 4 % 3 . 5 9 % 3 . 6 2 % 3 . 7 8 % 3 . 9 5 % 4 . 2 0 % 4 . 4 1 % 4 . 6 6 % 4 . 8 8 % 5 . 07 % 5 . 3 1 % 5 . 6 4 % 6 . 2 7 % 7 . 0 6 % 7 . 7 7 % 8 . 4 9 % 9 . 2 2 % 9 . 9 2 % 1 0 . 6 5 % 1 1 . 7 9 % 1 3 . 0 3 % 1 4 . 0 4 % 1 4 . 7 5 % 1 5 . 1 7 % 18 7 9 No m i n a l ( 2 % ) 2. 0 0 % 2 . 6 0 % 2 . 6 5 % 2 . 7 0 % 2 . 7 4 % 2 . 7 9 % 2 . 8 4 % 2 . 9 2 % 2 . 9 8 % 3 . 0 8 % 3 . 1 7 % 3 . 2 3 % 3 . 2 6 % 3 . 3 2 % 3 . 3 8 % 3 . 4 6 % 3 . 4 7 % 3 . 5 2 % 3 . 5 5 % 3 . 7 0 % 3 . 8 8 % 4 . 1 2 % 4 . 3 3 % 4 . 5 7 % 4 . 7 9 % 4 . 97 % 5 . 2 1 % 5 . 5 3 % 6 . 1 5 % 6 . 9 2 % 7 . 6 2 % 8 . 3 3 % 9 . 0 4 % 9 . 7 3 % 1 0 . 4 4 % 1 1 . 5 6 % 1 2 . 7 7 % 1 3 . 7 7 % 1 4 . 4 6 % 1 4 . 8 8 % 18 7 8 No m i n a l ( 2 % ) 2. 0 0 % 2 . 5 5 % 2 . 5 9 % 2 . 6 4 % 2 . 6 9 % 2 . 7 4 % 2 . 7 8 % 2 . 8 6 % 2 . 9 2 % 3 . 0 2 % 3 . 1 1 % 3 . 1 7 % 3 . 2 0 % 3 . 2 6 % 3 . 3 1 % 3 . 3 9 % 3 . 4 0 % 3 . 4 5 % 3 . 4 8 % 3 . 6 3 % 3 . 8 0 % 4 . 0 4 % 4 . 2 4 % 4 . 4 8 % 4 . 6 9 % 4 . 88 % 5 . 1 1 % 5 . 4 2 % 6 . 0 3 % 6 . 7 8 % 7 . 4 7 % 8 . 1 7 % 8 . 8 6 % 9 . 5 4 % 1 0 . 2 3 % 1 1 . 3 3 % 1 2 . 5 2 % 1 3 . 5 0 % 1 4 . 1 8 % 1 4 . 5 9 % 18 7 7 No m i n a l ( 2 % ) 2. 0 0 % 2 . 5 0 % 2 . 5 4 % 2 . 5 9 % 2 . 6 3 % 2 . 6 8 % 2 . 7 3 % 2 . 8 1 % 2 . 8 7 % 2 . 9 6 % 3 . 0 5 % 3 . 1 1 % 3 . 1 4 % 3 . 1 9 % 3 . 2 5 % 3 . 3 3 % 3 . 3 3 % 3 . 3 8 % 3 . 4 2 % 3 . 5 6 % 3 . 7 2 % 3 . 9 6 % 4 . 1 6 % 4 . 3 9 % 4 . 6 0 % 4 . 78 % 5 . 0 1 % 5 . 3 1 % 5 . 9 1 % 6 . 6 5 % 7 . 3 2 % 8 . 0 0 % 8 . 6 9 % 9 . 3 5 % 1 0 . 0 3 % 1 1 . 1 1 % 1 2 . 2 8 % 1 3 . 2 3 % 1 3 . 9 0 % 1 4 . 3 0 % 18 7 6 No m i n a l ( 2 % ) 2. 0 0 % 2 . 4 5 % 2 . 4 9 % 2 . 5 4 % 2 . 5 8 % 2 . 6 3 % 2 . 6 7 % 2 . 7 5 % 2 . 8 1 % 2 . 9 0 % 2 . 9 9 % 3 . 0 4 % 3 . 0 8 % 3 . 1 3 % 3 . 1 8 % 3 . 2 6 % 3 . 2 7 % 3 . 3 2 % 3 . 3 5 % 3 . 4 9 % 3 . 6 5 % 3 . 8 8 % 4 . 0 8 % 4 . 3 1 % 4 . 5 1 % 4 . 69 % 4 . 9 1 % 5 . 2 1 % 5 . 7 9 % 6 . 5 2 % 7 . 1 8 % 7 . 8 5 % 8 . 5 2 % 9 . 1 7 % 9 . 8 4 % 1 0 . 8 9 % 1 2 . 0 4 % 1 2 . 9 7 % 1 3 . 6 2 % 1 4 . 0 2 % 18 7 5 No m i n a l ( 2 % ) 2. 0 0 % 2 . 4 0 % 2 . 4 4 % 2 . 4 9 % 2 . 5 3 % 2 . 5 8 % 2 . 6 2 % 2 . 7 0 % 2 . 7 6 % 2 . 8 4 % 2 . 9 3 % 2 . 9 9 % 3 . 0 2 % 3 . 0 7 % 3 . 1 2 % 3 . 2 0 % 3 . 2 0 % 3 . 2 5 % 3 . 2 8 % 3 . 4 2 % 3 . 5 8 % 3 . 8 1 % 4 . 0 0 % 4 . 2 2 % 4 . 4 2 % 4 . 60 % 4 . 8 1 % 5 . 1 1 % 5 . 6 8 % 6 . 3 9 % 7 . 0 4 % 7 . 6 9 % 8 . 3 5 % 8 . 9 9 % 9 . 6 4 % 1 0 . 6 8 % 1 1 . 8 0 % 1 2 . 7 2 % 1 3 . 3 6 % 1 3 . 7 4 % 18 7 4 No m i n a l ( 2 % ) 2. 0 0 % 2 . 3 6 % 2 . 4 0 % 2 . 4 4 % 2 . 4 8 % 2 . 5 3 % 2 . 5 7 % 2 . 6 5 % 2 . 7 0 % 2 . 7 9 % 2 . 8 7 % 2 . 9 3 % 2 . 9 6 % 3 . 0 1 % 3 . 0 6 % 3 . 1 4 % 3 . 1 4 % 3 . 1 9 % 3 . 2 2 % 3 . 3 5 % 3 . 5 1 % 3 . 7 3 % 3 . 9 2 % 4 . 1 4 % 4 . 3 4 % 4 . 51 % 4 . 7 2 % 5 . 0 1 % 5 . 5 7 % 6 . 2 7 % 6 . 9 0 % 7 . 5 4 % 8 . 1 8 % 8 . 8 1 % 9 . 4 5 % 1 0 . 4 7 % 1 1 . 5 7 % 1 2 . 4 7 % 1 3 . 1 0 % 1 3 . 4 7 % 18 7 3 No m i n a l ( 2 % ) 2. 0 0 % 2 . 3 1 % 2 . 3 5 % 2 . 3 9 % 2 . 4 3 % 2 . 4 8 % 2 . 5 2 % 2 . 5 9 % 2 . 6 5 % 2 . 7 3 % 2 . 8 1 % 2 . 8 7 % 2 . 9 0 % 2 . 9 5 % 3 . 0 0 % 3 . 0 7 % 3 . 0 8 % 3 . 1 3 % 3 . 1 6 % 3 . 2 9 % 3 . 4 4 % 3 . 6 6 % 3 . 8 4 % 4 . 0 6 % 4 . 2 5 % 4 . 42 % 4 . 6 3 % 4 . 9 1 % 5 . 4 6 % 6 . 1 4 % 6 . 7 6 % 7 . 4 0 % 8 . 0 2 % 8 . 6 4 % 9 . 2 7 % 1 0 . 2 7 % 1 1 . 3 4 % 1 2 . 2 2 % 1 2 . 8 4 % 1 3 . 2 1 % 18 7 2 No m i n a l ( 2 % ) 2. 0 0 % 2 . 2 6 % 2 . 3 0 % 2 . 3 5 % 2 . 3 9 % 2 . 4 3 % 2 . 4 7 % 2 . 5 4 % 2 . 6 0 % 2 . 6 8 % 2 . 7 6 % 2 . 8 1 % 2 . 8 4 % 2 . 8 9 % 2 . 9 4 % 3 . 0 1 % 3 . 0 2 % 3 . 0 7 % 3 . 0 9 % 3 . 2 2 % 3 . 3 7 % 3 . 5 9 % 3 . 7 7 % 3 . 9 8 % 4 . 1 7 % 4 . 33 % 4 . 5 4 % 4 . 8 1 % 5 . 3 5 % 6 . 0 2 % 6 . 6 3 % 7 . 2 5 % 7 . 8 7 % 8 . 4 7 % 9 . 0 9 % 1 0 . 0 6 % 1 1 . 1 2 % 1 1 . 9 8 % 1 2 . 5 9 % 1 2 . 9 5 % 18 7 1 No m i n a l ( 2 % ) 2. 0 0 % 2 . 2 2 % 2 . 2 6 % 2 . 3 0 % 2 . 3 4 % 2 . 3 8 % 2 . 4 2 % 2 . 4 9 % 2 . 5 5 % 2 . 6 2 % 2 . 7 0 % 2 . 7 6 % 2 . 7 9 % 2 . 8 4 % 2 . 8 8 % 2 . 9 6 % 2 . 9 6 % 3 . 0 1 % 3 . 0 3 % 3 . 1 6 % 3 . 3 1 % 3 . 5 2 % 3 . 6 9 % 3 . 9 0 % 4 . 0 9 % 4 . 25 % 4 . 4 5 % 4 . 7 2 % 5 . 2 5 % 5 . 9 1 % 6 . 5 0 % 7 . 1 1 % 7 . 7 1 % 8 . 3 0 % 8 . 9 1 % 9 . 8 7 % 1 0 . 9 0 % 1 1 . 7 5 % 1 2 . 3 4 % 1 2 . 7 0 % 18 7 0 No m i n a l ( 2 % ) 2. 0 0 % 2 . 1 8 % 2 . 2 1 % 2 . 2 6 % 2 . 2 9 % 2 . 3 4 % 2 . 3 7 % 2 . 4 4 % 2 . 5 0 % 2 . 5 7 % 2 . 6 5 % 2 . 7 0 % 2 . 7 3 % 2 . 7 8 % 2 . 8 3 % 2 . 9 0 % 2 . 9 0 % 2 . 9 5 % 2 . 9 7 % 3 . 1 0 % 3 . 2 4 % 3 . 4 5 % 3 . 6 2 % 3 . 8 2 % 4 . 0 1 % 4 . 16 % 4 . 3 6 % 4 . 6 3 % 5 . 1 4 % 5 . 7 9 % 6 . 3 7 % 6 . 9 7 % 7 . 5 6 % 8 . 1 4 % 8 . 7 3 % 9 . 6 7 % 1 0 . 6 9 % 1 1 . 5 2 % 1 2 . 1 0 % 1 2 . 4 5 % 18 6 9 No m i n a l ( 2 % ) 2. 0 0 % 2 . 1 3 % 2 . 1 7 % 2 . 2 1 % 2 . 2 5 % 2 . 2 9 % 2 . 3 3 % 2 . 4 0 % 2 . 4 5 % 2 . 5 2 % 2 . 6 0 % 2 . 6 5 % 2 . 6 8 % 2 . 7 3 % 2 . 7 7 % 2 . 8 4 % 2 . 8 4 % 2 . 8 9 % 2 . 9 1 % 3 . 0 4 % 3 . 1 8 % 3 . 3 8 % 3 . 5 5 % 3 . 7 5 % 3 . 9 3 % 4 . 08 % 4 . 2 7 % 4 . 5 3 % 5 . 0 4 % 5 . 6 8 % 6 . 2 5 % 6 . 8 3 % 7 . 4 1 % 7 . 9 8 % 8 . 5 6 % 9 . 4 8 % 1 0 . 4 8 % 1 1 . 2 9 % 1 1 . 8 6 % 1 2 . 2 0 % 18 6 8 No m i n a l ( 2 % ) 2. 0 0 % 2 . 0 9 % 2 . 1 3 % 2 . 1 7 % 2 . 2 0 % 2 . 2 4 % 2 . 2 8 % 2 . 3 5 % 2 . 4 0 % 2 . 4 7 % 2 . 5 5 % 2 . 6 0 % 2 . 6 3 % 2 . 6 7 % 2 . 7 2 % 2 . 7 8 % 2 . 7 9 % 2 . 8 3 % 2 . 8 6 % 2 . 9 8 % 3 . 1 2 % 3 . 3 1 % 3 . 4 8 % 3 . 6 8 % 3 . 8 5 % 4 . 00 % 4 . 1 9 % 4 . 4 5 % 4 . 9 4 % 5 . 5 7 % 6 . 1 3 % 6 . 7 0 % 7 . 2 7 % 7 . 8 2 % 8 . 4 0 % 9 . 3 0 % 1 0 . 2 7 % 1 1 . 0 7 % 1 1 . 6 3 % 1 1 . 9 6 % 18 6 7 No m i n a l ( 2 % ) 2. 0 0 % 2 . 0 5 % 2 . 0 9 % 2 . 1 3 % 2 . 1 6 % 2 . 2 0 % 2 . 2 4 % 2 . 3 0 % 2 . 3 5 % 2 . 4 2 % 2 . 5 0 % 2 . 5 5 % 2 . 5 7 % 2 . 6 2 % 2 . 6 6 % 2 . 7 3 % 2 . 7 3 % 2 . 7 8 % 2 . 8 0 % 2 . 9 2 % 3 . 0 6 % 3 . 2 5 % 3 . 4 1 % 3 . 6 0 % 3 . 7 7 % 3 . 92 % 4 . 1 1 % 4 . 3 6 % 4 . 8 5 % 5 . 4 6 % 6 . 0 1 % 6 . 5 7 % 7 . 1 3 % 7 . 6 7 % 8 . 2 3 % 9 . 1 2 % 1 0 . 0 7 % 1 0 . 8 5 % 1 1 . 4 0 % 1 1 . 7 3 % 18 6 6 No m i n a l ( 2 % ) 2. 0 0 % 2 . 0 1 % 2 . 0 4 % 2 . 0 8 % 2 . 1 2 % 2 . 1 6 % 2 . 1 9 % 2 . 2 6 % 2 . 3 1 % 2 . 3 8 % 2 . 4 5 % 2 . 5 0 % 2 . 5 2 % 2 . 5 7 % 2 . 6 1 % 2 . 6 8 % 2 . 6 8 % 2 . 7 2 % 2 . 7 5 % 2 . 8 6 % 3 . 0 0 % 3 . 1 8 % 3 . 3 5 % 3 . 5 3 % 3 . 7 0 % 3 . 85 % 4 . 0 3 % 4 . 2 7 % 4 . 7 5 % 5 . 3 5 % 5 . 8 9 % 6 . 4 4 % 6 . 9 9 % 7 . 5 2 % 8 . 0 7 % 8 . 9 4 % 9 . 8 7 % 1 0 . 6 4 % 1 1 . 1 8 % 1 1 . 5 0 % 18 6 5 No m i n a l ( 2 % ) 2. 0 0 % 1 . 9 7 % 2 . 0 0 % 2 . 0 4 % 2 . 0 8 % 2 . 1 2 % 2 . 1 5 % 2 . 2 1 % 2 . 2 6 % 2 . 3 3 % 2 . 4 0 % 2 . 4 5 % 2 . 4 7 % 2 . 5 2 % 2 . 5 6 % 2 . 6 2 % 2 . 6 3 % 2 . 6 7 % 2 . 6 9 % 2 . 8 1 % 2 . 9 4 % 3 . 1 2 % 3 . 2 8 % 3 . 4 6 % 3 . 6 3 % 3 . 77 % 3 . 9 5 % 4 . 1 9 % 4 . 6 6 % 5 . 2 4 % 5 . 7 7 % 6 . 3 1 % 6 . 8 5 % 7 . 3 7 % 7 . 9 1 % 8 . 7 6 % 9 . 6 8 % 1 0 . 4 3 % 1 0 . 9 6 % 1 1 . 2 7 % 18 6 4 No m i n a l ( 2 % ) 2. 0 0 % 1 . 9 3 % 1 . 9 7 % 2 . 0 0 % 2 . 0 4 % 2 . 0 7 % 2 . 1 1 % 2 . 1 7 % 2 . 2 2 % 2 . 2 9 % 2 . 3 5 % 2 . 4 0 % 2 . 4 3 % 2 . 4 7 % 2 . 5 1 % 2 . 5 7 % 2 . 5 8 % 2 . 6 2 % 2 . 6 4 % 2 . 7 5 % 2 . 8 8 % 3 . 0 6 % 3 . 2 2 % 3 . 4 0 % 3 . 5 6 % 3 . 70 % 3 . 8 7 % 4 . 1 1 % 4 . 5 7 % 5 . 1 4 % 5 . 6 6 % 6 . 1 9 % 6 . 7 1 % 7 . 2 3 % 7 . 7 6 % 8 . 5 9 % 9 . 4 9 % 1 0 . 2 3 % 1 0 . 7 4 % 1 1 . 0 5 % 18 6 3 No m i n a l ( 2 % ) 2. 0 0 % 1 . 8 9 % 1 . 9 3 % 1 . 9 6 % 2 . 0 0 % 2 . 0 3 % 2 . 0 7 % 2 . 1 3 % 2 . 1 7 % 2 . 2 4 % 2 . 3 1 % 2 . 3 5 % 2 . 3 8 % 2 . 4 2 % 2 . 4 6 % 2 . 5 2 % 2 . 5 3 % 2 . 5 7 % 2 . 5 9 % 2 . 7 0 % 2 . 8 2 % 3 . 0 0 % 3 . 1 5 % 3 . 3 3 % 3 . 4 9 % 3 . 62 % 3 . 8 0 % 4 . 0 3 % 4 . 4 8 % 5 . 0 4 % 5 . 5 5 % 6 . 0 7 % 6 . 5 8 % 7 . 0 8 % 7 . 6 0 % 8 . 4 2 % 9 . 3 0 % 1 0 . 0 3 % 1 0 . 5 3 % 1 0 . 8 4 % 18 6 2 No m i n a l ( 2 % ) 2. 0 0 % 1 . 8 6 % 1 . 8 9 % 1 . 9 3 % 1 . 9 6 % 1 . 9 9 % 2 . 0 3 % 2 . 0 9 % 2 . 1 3 % 2 . 2 0 % 2 . 2 6 % 2 . 3 1 % 2 . 3 3 % 2 . 3 7 % 2 . 4 1 % 2 . 4 7 % 2 . 4 8 % 2 . 5 2 % 2 . 5 4 % 2 . 6 4 % 2 . 7 7 % 2 . 9 4 % 3 . 0 9 % 3 . 2 6 % 3 . 4 2 % 3 . 55 % 3 . 7 2 % 3 . 9 5 % 4 . 3 9 % 4 . 9 4 % 5 . 4 4 % 5 . 9 5 % 6 . 4 5 % 6 . 9 5 % 7 . 4 5 % 8 . 2 6 % 9 . 1 2 % 9 . 8 3 % 1 0 . 3 3 % 1 0 . 6 2 % 18 6 1 No m i n a l ( 2 % ) 2. 0 0 % 1 . 8 2 % 1 . 8 5 % 1 . 8 9 % 1 . 9 2 % 1 . 9 5 % 1 . 9 9 % 2 . 0 5 % 2 . 0 9 % 2 . 1 5 % 2 . 2 2 % 2 . 2 6 % 2 . 2 9 % 2 . 3 3 % 2 . 3 7 % 2 . 4 2 % 2 . 4 3 % 2 . 4 7 % 2 . 4 9 % 2 . 5 9 % 2 . 7 1 % 2 . 8 8 % 3 . 0 3 % 3 . 2 0 % 3 . 3 5 % 3 . 48 % 3 . 6 5 % 3 . 8 7 % 4 . 3 0 % 4 . 8 4 % 5 . 3 3 % 5 . 8 3 % 6 . 3 3 % 6 . 8 1 % 7 . 3 1 % 8 . 0 9 % 8 . 9 4 % 9 . 6 4 % 1 0 . 1 2 % 1 0 . 4 2 % 18 6 0 No m i n a l ( 2 % ) 2. 0 0 % 1 . 7 9 % 1 . 8 2 % 1 . 8 5 % 1 . 8 8 % 1 . 9 2 % 1 . 9 5 % 2 . 0 1 % 2 . 0 5 % 2 . 1 1 % 2 . 1 8 % 2 . 2 2 % 2 . 2 4 % 2 . 2 8 % 2 . 3 2 % 2 . 3 8 % 2 . 3 8 % 2 . 4 2 % 2 . 4 4 % 2 . 5 4 % 2 . 6 6 % 2 . 8 3 % 2 . 9 7 % 3 . 1 4 % 3 . 2 9 % 3 . 41 % 3 . 5 8 % 3 . 7 9 % 4 . 2 2 % 4 . 7 5 % 5 . 2 3 % 5 . 7 2 % 6 . 2 0 % 6 . 6 8 % 7 . 1 7 % 7 . 9 4 % 8 . 7 7 % 9 . 4 5 % 9 . 9 2 % 1 0 . 2 1 % 18 5 9 No m i n a l ( 2 % ) 2. 0 0 % 1 . 7 5 % 1 . 7 8 % 1 . 8 1 % 1 . 8 4 % 1 . 8 8 % 1 . 9 1 % 1 . 9 7 % 2 . 0 1 % 2 . 0 7 % 2 . 1 3 % 2 . 1 7 % 2 . 2 0 % 2 . 2 4 % 2 . 2 7 % 2 . 3 3 % 2 . 3 3 % 2 . 3 7 % 2 . 3 9 % 2 . 4 9 % 2 . 6 1 % 2 . 7 7 % 2 . 9 1 % 3 . 0 8 % 3 . 2 2 % 3 . 35 % 3 . 5 1 % 3 . 7 2 % 4 . 1 4 % 4 . 6 6 % 5 . 1 3 % 5 . 6 0 % 6 . 0 8 % 6 . 5 5 % 7 . 0 2 % 7 . 7 8 % 8 . 6 0 % 9 . 2 6 % 9 . 7 3 % 1 0 . 0 1 % 18 5 8 No m i n a l ( 2 % ) 2. 0 0 % 1 . 7 2 % 1 . 7 5 % 1 . 7 8 % 1 . 8 1 % 1 . 8 4 % 1 . 8 7 % 1 . 9 3 % 1 . 9 7 % 2 . 0 3 % 2 . 0 9 % 2 . 1 3 % 2 . 1 5 % 2 . 1 9 % 2 . 2 3 % 2 . 2 8 % 2 . 2 9 % 2 . 3 2 % 2 . 3 4 % 2 . 4 4 % 2 . 5 6 % 2 . 7 2 % 2 . 8 6 % 3 . 0 1 % 3 . 1 6 % 3 . 28 % 3 . 4 4 % 3 . 6 5 % 4 . 0 6 % 4 . 5 7 % 5 . 0 3 % 5 . 4 9 % 5 . 9 6 % 6 . 4 2 % 6 . 8 9 % 7 . 6 3 % 8 . 4 3 % 9 . 0 8 % 9 . 5 4 % 9 . 8 2 % 18 5 7 No m i n a l ( 2 % ) 2. 0 0 % 1 . 6 8 % 1 . 7 1 % 1 . 7 4 % 1 . 7 7 % 1 . 8 1 % 1 . 8 3 % 1 . 8 9 % 1 . 9 3 % 1 . 9 9 % 2 . 0 5 % 2 . 0 9 % 2 . 1 1 % 2 . 1 5 % 2 . 1 9 % 2 . 2 4 % 2 . 2 4 % 2 . 2 8 % 2 . 3 0 % 2 . 3 9 % 2 . 5 1 % 2 . 6 6 % 2 . 8 0 % 2 . 9 6 % 3 . 1 0 % 3 . 22 % 3 . 3 7 % 3 . 5 8 % 3 . 9 8 % 4 . 4 8 % 4 . 9 3 % 5 . 3 9 % 5 . 8 5 % 6 . 2 9 % 6 . 7 5 % 7 . 4 8 % 8 . 2 6 % 8 . 9 0 % 9 . 3 5 % 9 . 6 2 % 18 5 6 No m i n a l ( 2 % ) 2. 0 0 % 1 . 6 5 % 1 . 6 8 % 1 . 7 1 % 1 . 7 4 % 1 . 7 7 % 1 . 8 0 % 1 . 8 5 % 1 . 8 9 % 1 . 9 5 % 2 . 0 1 % 2 . 0 5 % 2 . 0 7 % 2 . 1 1 % 2 . 1 4 % 2 . 2 0 % 2 . 2 0 % 2 . 2 3 % 2 . 2 5 % 2 . 3 5 % 2 . 4 6 % 2 . 6 1 % 2 . 7 4 % 2 . 9 0 % 3 . 0 4 % 3 . 15 % 3 . 3 0 % 3 . 5 1 % 3 . 9 0 % 4 . 3 9 % 4 . 8 3 % 5 . 2 8 % 5 . 7 3 % 6 . 1 7 % 6 . 6 2 % 7 . 3 3 % 8 . 1 0 % 8 . 7 3 % 9 . 1 7 % 9 . 4 3 % 18 5 5 No m i n a l ( 2 % ) 2. 0 0 % 1 . 6 2 % 1 . 6 4 % 1 . 6 8 % 1 . 7 0 % 1 . 7 4 % 1 . 7 6 % 1 . 8 2 % 1 . 8 5 % 1 . 9 1 % 1 . 9 7 % 2 . 0 1 % 2 . 0 3 % 2 . 0 7 % 2 . 1 0 % 2 . 1 5 % 2 . 1 6 % 2 . 1 9 % 2 . 2 1 % 2 . 3 0 % 2 . 4 1 % 2 . 5 6 % 2 . 6 9 % 2 . 8 4 % 2 . 9 8 % 3 . 09 % 3 . 2 4 % 3 . 4 4 % 3 . 8 2 % 4 . 3 0 % 4 . 7 4 % 5 . 1 8 % 5 . 6 2 % 6 . 0 5 % 6 . 4 9 % 7 . 1 9 % 7 . 9 4 % 8 . 5 6 % 8 . 9 9 % 9 . 2 5 % 18 5 4 No m i n a l ( 2 % ) 2. 0 0 % 1 . 5 9 % 1 . 6 1 % 1 . 6 4 % 1 . 6 7 % 1 . 7 0 % 1 . 7 3 % 1 . 7 8 % 1 . 8 2 % 1 . 8 7 % 1 . 9 3 % 1 . 9 7 % 1 . 9 9 % 2 . 0 3 % 2 . 0 6 % 2 . 1 1 % 2 . 1 1 % 2 . 1 5 % 2 . 1 7 % 2 . 2 6 % 2 . 3 6 % 2 . 5 1 % 2 . 6 4 % 2 . 7 9 % 2 . 9 2 % 3 . 03 % 3 . 1 8 % 3 . 3 7 % 3 . 7 5 % 4 . 2 2 % 4 . 6 4 % 5 . 0 8 % 5 . 5 1 % 5 . 9 3 % 6 . 3 6 % 7 . 0 5 % 7 . 7 9 % 8 . 3 9 % 8 . 8 1 % 9 . 0 7 % 18 5 3 No m i n a l ( 2 % ) 2. 0 0 % 1 . 5 5 % 1 . 5 8 % 1 . 6 1 % 1 . 6 4 % 1 . 6 7 % 1 . 6 9 % 1 . 7 5 % 1 . 7 8 % 1 . 8 4 % 1 . 8 9 % 1 . 9 3 % 1 . 9 5 % 1 . 9 9 % 2 . 0 2 % 2 . 0 7 % 2 . 0 7 % 2 . 1 0 % 2 . 1 2 % 2 . 2 1 % 2 . 3 2 % 2 . 4 6 % 2 . 5 9 % 2 . 7 3 % 2 . 8 6 % 2 . 97 % 3 . 1 1 % 3 . 3 0 % 3 . 6 7 % 4 . 1 4 % 4 . 5 5 % 4 . 9 8 % 5 . 4 0 % 5 . 8 1 % 6 . 2 4 % 6 . 9 1 % 7 . 6 3 % 8 . 2 3 % 8 . 6 4 % 8 . 8 9 % 18 5 2 No m i n a l ( 2 % ) 2. 0 0 % 1 . 5 2 % 1 . 5 5 % 1 . 5 8 % 1 . 6 1 % 1 . 6 4 % 1 . 6 6 % 1 . 7 1 % 1 . 7 5 % 1 . 8 0 % 1 . 8 6 % 1 . 8 9 % 1 . 9 1 % 1 . 9 5 % 1 . 9 8 % 2 . 0 3 % 2 . 0 3 % 2 . 0 6 % 2 . 0 8 % 2 . 1 7 % 2 . 2 7 % 2 . 4 1 % 2 . 5 4 % 2 . 6 8 % 2 . 8 0 % 2 . 91 % 3 . 0 5 % 3 . 2 4 % 3 . 6 0 % 4 . 0 5 % 4 . 4 6 % 4 . 8 8 % 5 . 2 9 % 5 . 7 0 % 6 . 1 2 % 6 . 7 7 % 7 . 4 8 % 8 . 0 7 % 8 . 4 7 % 8 . 7 2 % 18 5 1 No m i n a l ( 2 % ) 2. 0 0 % 1 . 4 9 % 1 . 5 2 % 1 . 5 5 % 1 . 5 7 % 1 . 6 0 % 1 . 6 3 % 1 . 6 8 % 1 . 7 1 % 1 . 7 7 % 1 . 8 2 % 1 . 8 6 % 1 . 8 8 % 1 . 9 1 % 1 . 9 4 % 1 . 9 9 % 1 . 9 9 % 2 . 0 2 % 2 . 0 4 % 2 . 1 3 % 2 . 2 3 % 2 . 3 7 % 2 . 4 9 % 2 . 6 2 % 2 . 7 5 % 2 . 86 % 2 . 9 9 % 3 . 1 7 % 3 . 5 3 % 3 . 9 7 % 4 . 3 8 % 4 . 7 8 % 5 . 1 9 % 5 . 5 9 % 6 . 0 0 % 6 . 6 4 % 7 . 3 4 % 7 . 9 1 % 8 . 3 0 % 8 . 5 4 % 18 5 0 No m i n a l ( 2 % ) 2. 0 0 % 1 . 4 6 % 1 . 4 9 % 1 . 5 2 % 1 . 5 4 % 1 . 5 7 % 1 . 6 0 % 1 . 6 5 % 1 . 6 8 % 1 . 7 3 % 1 . 7 8 % 1 . 8 2 % 1 . 8 4 % 1 . 8 7 % 1 . 9 0 % 1 . 9 5 % 1 . 9 5 % 1 . 9 8 % 2 . 0 0 % 2 . 0 8 % 2 . 1 8 % 2 . 3 2 % 2 . 4 4 % 2 . 5 7 % 2 . 7 0 % 2 . 80 % 2 . 9 3 % 3 . 1 1 % 3 . 4 6 % 3 . 9 0 % 4 . 2 9 % 4 . 6 9 % 5 . 0 9 % 5 . 4 8 % 5 . 8 8 % 6 . 5 1 % 7 . 1 9 % 7 . 7 5 % 8 . 1 4 % 8 . 3 8 % 18 4 9 No m i n a l ( 2 % ) 2. 0 0 % 1 . 4 4 % 1 . 4 6 % 1 . 4 9 % 1 . 5 1 % 1 . 5 4 % 1 . 5 7 % 1 . 6 1 % 1 . 6 5 % 1 . 7 0 % 1 . 7 5 % 1 . 7 8 % 1 . 8 0 % 1 . 8 4 % 1 . 8 7 % 1 . 9 1 % 1 . 9 1 % 1 . 9 4 % 1 . 9 6 % 2 . 0 4 % 2 . 1 4 % 2 . 2 7 % 2 . 3 9 % 2 . 5 2 % 2 . 6 4 % 2 . 75 % 2 . 8 8 % 3 . 0 5 % 3 . 3 9 % 3 . 8 2 % 4 . 2 1 % 4 . 6 0 % 4 . 9 9 % 5 . 3 7 % 5 . 7 6 % 6 . 3 8 % 7 . 0 5 % 7 . 6 0 % 7 . 9 8 % 8 . 2 1 % 18 4 8 No m i n a l ( 2 % ) 2. 0 0 % 1 . 4 1 % 1 . 4 3 % 1 . 4 6 % 1 . 4 8 % 1 . 5 1 % 1 . 5 3 % 1 . 5 8 % 1 . 6 1 % 1 . 6 6 % 1 . 7 2 % 1 . 7 5 % 1 . 7 7 % 1 . 8 0 % 1 . 8 3 % 1 . 8 7 % 1 . 8 8 % 1 . 9 1 % 1 . 9 2 % 2 . 0 0 % 2 . 1 0 % 2 . 2 3 % 2 . 3 4 % 2 . 4 7 % 2 . 5 9 % 2 . 69 % 2 . 8 2 % 2 . 9 9 % 3 . 3 3 % 3 . 7 5 % 4 . 1 2 % 4 . 5 1 % 4 . 8 9 % 5 . 2 6 % 5 . 6 5 % 6 . 2 6 % 6 . 9 1 % 7 . 4 5 % 7 . 8 3 % 8 . 0 5 % 18 4 7 No m i n a l ( 2 % ) 2. 0 0 % 1 . 3 8 % 1 . 4 0 % 1 . 4 3 % 1 . 4 5 % 1 . 4 8 % 1 . 5 0 % 1 . 5 5 % 1 . 5 8 % 1 . 6 3 % 1 . 6 8 % 1 . 7 1 % 1 . 7 3 % 1 . 7 6 % 1 . 7 9 % 1 . 8 4 % 1 . 8 4 % 1 . 8 7 % 1 . 8 9 % 1 . 9 6 % 2 . 0 6 % 2 . 1 9 % 2 . 3 0 % 2 . 4 2 % 2 . 5 4 % 2 . 64 % 2 . 7 6 % 2 . 9 3 % 3 . 2 6 % 3 . 6 7 % 4 . 0 4 % 4 . 4 2 % 4 . 8 0 % 5 . 1 6 % 5 . 5 4 % 6 . 1 3 % 6 . 7 8 % 7 . 3 0 % 7 . 6 7 % 7 . 8 9 % 18 4 6 No m i n a l ( 2 % ) 2. 0 0 % 1 . 3 5 % 1 . 3 8 % 1 . 4 0 % 1 . 4 3 % 1 . 4 5 % 1 . 4 8 % 1 . 5 2 % 1 . 5 5 % 1 . 6 0 % 1 . 6 5 % 1 . 6 8 % 1 . 7 0 % 1 . 7 3 % 1 . 7 6 % 1 . 8 0 % 1 . 8 0 % 1 . 8 3 % 1 . 8 5 % 1 . 9 3 % 2 . 0 2 % 2 . 1 4 % 2 . 2 5 % 2 . 3 8 % 2 . 4 9 % 2 . 59 % 2 . 7 1 % 2 . 8 8 % 3 . 2 0 % 3 . 6 0 % 3 . 9 6 % 4 . 3 3 % 4 . 7 0 % 5 . 0 6 % 5 . 4 3 % 6 . 0 1 % 6 . 6 4 % 7 . 1 6 % 7 . 5 2 % 7 . 7 4 % 18 4 5 No m i n a l ( 2 % ) 2. 0 0 % 1 . 3 3 % 1 . 3 5 % 1 . 3 8 % 1 . 4 0 % 1 . 4 2 % 1 . 4 5 % 1 . 4 9 % 1 . 5 2 % 1 . 5 7 % 1 . 6 2 % 1 . 6 5 % 1 . 6 7 % 1 . 7 0 % 1 . 7 2 % 1 . 7 7 % 1 . 7 7 % 1 . 8 0 % 1 . 8 1 % 1 . 8 9 % 1 . 9 8 % 2 . 1 0 % 2 . 2 1 % 2 . 3 3 % 2 . 4 4 % 2 . 54 % 2 . 6 6 % 2 . 8 2 % 3 . 1 4 % 3 . 5 3 % 3 . 8 9 % 4 . 2 5 % 4 . 6 1 % 4 . 9 6 % 5 . 3 2 % 5 . 9 0 % 6 . 5 1 % 7 . 0 2 % 7 . 3 7 % 7 . 5 9 % 18 4 4 No m i n a l ( 2 % ) 2. 0 0 % 1 . 3 0 % 1 . 3 2 % 1 . 3 5 % 1 . 3 7 % 1 . 4 0 % 1 . 4 2 % 1 . 4 6 % 1 . 4 9 % 1 . 5 4 % 1 . 5 8 % 1 . 6 2 % 1 . 6 3 % 1 . 6 6 % 1 . 6 9 % 1 . 7 3 % 1 . 7 3 % 1 . 7 6 % 1 . 7 8 % 1 . 8 5 % 1 . 9 4 % 2 . 0 6 % 2 . 1 6 % 2 . 2 8 % 2 . 3 9 % 2 . 49 % 2 . 6 1 % 2 . 7 6 % 3 . 0 7 % 3 . 4 6 % 3 . 8 1 % 4 . 1 6 % 4 . 5 2 % 4 . 8 6 % 5 . 2 2 % 5 . 7 8 % 6 . 3 9 % 6 . 8 8 % 7 . 2 3 % 7 . 4 4 % 18 4 3 No m i n a l ( 2 % ) 2. 0 0 % 1 . 2 7 % 1 . 3 0 % 1 . 3 2 % 1 . 3 4 % 1 . 3 7 % 1 . 3 9 % 1 . 4 3 % 1 . 4 6 % 1 . 5 1 % 1 . 5 5 % 1 . 5 8 % 1 . 6 0 % 1 . 6 3 % 1 . 6 6 % 1 . 7 0 % 1 . 7 0 % 1 . 7 3 % 1 . 7 4 % 1 . 8 1 % 1 . 9 0 % 2 . 0 2 % 2 . 1 2 % 2 . 2 4 % 2 . 3 5 % 2 . 44 % 2 . 5 5 % 2 . 7 1 % 3 . 0 1 % 3 . 3 9 % 3 . 7 3 % 4 . 0 8 % 4 . 4 3 % 4 . 7 7 % 5 . 1 2 % 5 . 6 7 % 6 . 2 6 % 6 . 7 5 % 7 . 0 9 % 7 . 2 9 % 18 4 2 No m i n a l ( 2 % ) 2. 0 0 % 1 . 2 5 % 1 . 2 7 % 1 . 3 0 % 1 . 3 2 % 1 . 3 4 % 1 . 3 6 % 1 . 4 0 % 1 . 4 3 % 1 . 4 8 % 1 . 5 2 % 1 . 5 5 % 1 . 5 7 % 1 . 6 0 % 1 . 6 2 % 1 . 6 6 % 1 . 6 7 % 1 . 6 9 % 1 . 7 1 % 1 . 7 8 % 1 . 8 6 % 1 . 9 8 % 2 . 0 8 % 2 . 2 0 % 2 . 3 0 % 2 . 39 % 2 . 5 0 % 2 . 6 6 % 2 . 9 5 % 3 . 3 3 % 3 . 6 6 % 4 . 0 0 % 4 . 3 4 % 4 . 6 7 % 5 . 0 2 % 5 . 5 6 % 6 . 1 4 % 6 . 6 2 % 6 . 9 5 % 7 . 1 5 % 18 4 1 No m i n a l ( 2 % ) 2. 0 0 % 1 . 2 3 % 1 . 2 5 % 1 . 2 7 % 1 . 2 9 % 1 . 3 2 % 1 . 3 4 % 1 . 3 8 % 1 . 4 1 % 1 . 4 5 % 1 . 4 9 % 1 . 5 2 % 1 . 5 4 % 1 . 5 7 % 1 . 5 9 % 1 . 6 3 % 1 . 6 3 % 1 . 6 6 % 1 . 6 7 % 1 . 7 4 % 1 . 8 3 % 1 . 9 4 % 2 . 0 4 % 2 . 1 5 % 2 . 2 6 % 2 . 34 % 2 . 4 6 % 2 . 6 0 % 2 . 9 0 % 3 . 2 6 % 3 . 5 9 % 3 . 9 2 % 4 . 2 6 % 4 . 5 8 % 4 . 9 2 % 5 . 4 5 % 6 . 0 2 % 6 . 4 9 % 6 . 8 1 % 7 . 0 1 % 18 4 0 No m i n a l ( 2 % ) 2. 0 0 % 1 . 2 0 % 1 . 2 2 % 1 . 2 5 % 1 . 2 7 % 1 . 2 9 % 1 . 3 1 % 1 . 3 5 % 1 . 3 8 % 1 . 4 2 % 1 . 4 6 % 1 . 4 9 % 1 . 5 1 % 1 . 5 4 % 1 . 5 6 % 1 . 6 0 % 1 . 6 0 % 1 . 6 3 % 1 . 6 4 % 1 . 7 1 % 1 . 7 9 % 1 . 9 0 % 2 . 0 0 % 2 . 1 1 % 2 . 2 1 % 2 . 30 % 2 . 4 1 % 2 . 5 5 % 2 . 8 4 % 3 . 2 0 % 3 . 5 2 % 3 . 8 5 % 4 . 1 7 % 4 . 4 9 % 4 . 8 2 % 5 . 3 4 % 5 . 9 0 % 6 . 3 6 % 6 . 6 8 % 6 . 8 7 % 18 3 9 No m i n a l ( 2 % ) 2. 0 0 % 1 . 1 8 % 1 . 2 0 % 1 . 2 2 % 1 . 2 4 % 1 . 2 6 % 1 . 2 8 % 1 . 3 2 % 1 . 3 5 % 1 . 3 9 % 1 . 4 4 % 1 . 4 6 % 1 . 4 8 % 1 . 5 1 % 1 . 5 3 % 1 . 5 7 % 1 . 5 7 % 1 . 5 9 % 1 . 6 1 % 1 . 6 8 % 1 . 7 6 % 1 . 8 7 % 1 . 9 6 % 2 . 0 7 % 2 . 1 7 % 2 . 25 % 2 . 3 6 % 2 . 5 0 % 2 . 7 8 % 3 . 1 3 % 3 . 4 5 % 3 . 7 7 % 4 . 0 9 % 4 . 4 0 % 4 . 7 3 % 5 . 2 4 % 5 . 7 8 % 6 . 2 3 % 6 . 5 5 % 6 . 7 4 % 18 3 8 No m i n a l ( 2 % ) 2. 0 0 % 1 . 1 5 % 1 . 1 7 % 1 . 2 0 % 1 . 2 2 % 1 . 2 4 % 1 . 2 6 % 1 . 3 0 % 1 . 3 2 % 1 . 3 7 % 1 . 4 1 % 1 . 4 3 % 1 . 4 5 % 1 . 4 8 % 1 . 5 0 % 1 . 5 4 % 1 . 5 4 % 1 . 5 6 % 1 . 5 8 % 1 . 6 4 % 1 . 7 2 % 1 . 8 3 % 1 . 9 2 % 2 . 0 3 % 2 . 1 3 % 2 . 21 % 2 . 3 1 % 2 . 4 5 % 2 . 7 3 % 3 . 0 7 % 3 . 3 8 % 3 . 7 0 % 4 . 0 1 % 4 . 3 2 % 4 . 6 3 % 5 . 1 3 % 5 . 6 7 % 6 . 1 1 % 6 . 4 2 % 6 . 6 1 % 18 3 7 No m i n a l ( 2 % ) 2. 0 0 % 1 . 1 3 % 1 . 1 5 % 1 . 1 7 % 1 . 1 9 % 1 . 2 1 % 1 . 2 3 % 1 . 2 7 % 1 . 3 0 % 1 . 3 4 % 1 . 3 8 % 1 . 4 1 % 1 . 4 2 % 1 . 4 5 % 1 . 4 7 % 1 . 5 1 % 1 . 5 1 % 1 . 5 3 % 1 . 5 5 % 1 . 6 1 % 1 . 6 9 % 1 . 7 9 % 1 . 8 8 % 1 . 9 9 % 2 . 0 8 % 2 . 17 % 2 . 2 7 % 2 . 4 1 % 2 . 6 8 % 3 . 0 1 % 3 . 3 2 % 3 . 6 3 % 3 . 9 3 % 4 . 2 3 % 4 . 5 4 % 5 . 0 3 % 5 . 5 6 % 5 . 9 9 % 6 . 2 9 % 6 . 4 8 % 18 3 6 No m i n a l ( 2 % ) 2. 0 0 % 1 . 1 1 % 1 . 1 3 % 1 . 1 5 % 1 . 1 7 % 1 . 1 9 % 1 . 2 1 % 1 . 2 5 % 1 . 2 7 % 1 . 3 1 % 1 . 3 5 % 1 . 3 8 % 1 . 3 9 % 1 . 4 2 % 1 . 4 4 % 1 . 4 8 % 1 . 4 8 % 1 . 5 0 % 1 . 5 2 % 1 . 5 8 % 1 . 6 5 % 1 . 7 6 % 1 . 8 5 % 1 . 9 5 % 2 . 0 4 % 2 . 12 % 2 . 2 2 % 2 . 3 6 % 2 . 6 2 % 2 . 9 5 % 3 . 2 5 % 3 . 5 5 % 3 . 8 6 % 4 . 1 5 % 4 . 4 5 % 4 . 9 3 % 5 . 4 5 % 5 . 8 7 % 6 . 1 7 % 6 . 3 5 % 18 3 5 No m i n a l ( 2 % ) 2. 0 0 % 1 . 0 9 % 1 . 1 1 % 1 . 1 3 % 1 . 1 5 % 1 . 1 7 % 1 . 1 9 % 1 . 2 2 % 1 . 2 5 % 1 . 2 9 % 1 . 3 3 % 1 . 3 5 % 1 . 3 7 % 1 . 3 9 % 1 . 4 1 % 1 . 4 5 % 1 . 4 5 % 1 . 4 7 % 1 . 4 9 % 1 . 5 5 % 1 . 6 2 % 1 . 7 2 % 1 . 8 1 % 1 . 9 1 % 2 . 0 0 % 2 . 08 % 2 . 1 8 % 2 . 3 1 % 2 . 5 7 % 2 . 9 0 % 3 . 1 9 % 3 . 4 8 % 3 . 7 8 % 4 . 0 7 % 4 . 3 7 % 4 . 8 4 % 5 . 3 4 % 5 . 7 6 % 6 . 0 5 % 6 . 2 2 % 18 3 4 No m i n a l ( 2 % ) 2. 0 0 % 1 . 0 7 % 1 . 0 9 % 1 . 1 1 % 1 . 1 2 % 1 . 1 4 % 1 . 1 6 % 1 . 2 0 % 1 . 2 2 % 1 . 2 6 % 1 . 3 0 % 1 . 3 3 % 1 . 3 4 % 1 . 3 6 % 1 . 3 9 % 1 . 4 2 % 1 . 4 2 % 1 . 4 4 % 1 . 4 6 % 1 . 5 2 % 1 . 5 9 % 1 . 6 9 % 1 . 7 8 % 1 . 8 7 % 1 . 9 6 % 2 . 04 % 2 . 1 4 % 2 . 2 7 % 2 . 5 2 % 2 . 8 4 % 3 . 1 2 % 3 . 4 2 % 3 . 7 1 % 3 . 9 9 % 4 . 2 8 % 4 . 7 4 % 5 . 2 4 % 5 . 6 5 % 5 . 9 3 % 6 . 1 0 % 18 3 3 No m i n a l ( 2 % ) 2. 0 0 % 1 . 0 5 % 1 . 0 6 % 1 . 0 8 % 1 . 1 0 % 1 . 1 2 % 1 . 1 4 % 1 . 1 8 % 1 . 2 0 % 1 . 2 4 % 1 . 2 7 % 1 . 3 0 % 1 . 3 1 % 1 . 3 4 % 1 . 3 6 % 1 . 3 9 % 1 . 3 9 % 1 . 4 2 % 1 . 4 3 % 1 . 4 9 % 1 . 5 6 % 1 . 6 6 % 1 . 7 4 % 1 . 8 4 % 1 . 9 2 % 2 . 00 % 2 . 1 0 % 2 . 2 2 % 2 . 4 7 % 2 . 7 8 % 3 . 0 6 % 3 . 3 5 % 3 . 6 3 % 3 . 9 1 % 4 . 2 0 % 4 . 6 5 % 5 . 1 4 % 5 . 5 4 % 5 . 8 1 % 5 . 9 8 % 18 3 2 No m i n a l ( 2 % ) 2. 0 0 % 1 . 0 3 % 1 . 0 4 % 1 . 0 6 % 1 . 0 8 % 1 . 1 0 % 1 . 1 2 % 1 . 1 5 % 1 . 1 8 % 1 . 2 1 % 1 . 2 5 % 1 . 2 7 % 1 . 2 9 % 1 . 3 1 % 1 . 3 3 % 1 . 3 7 % 1 . 3 7 % 1 . 3 9 % 1 . 4 0 % 1 . 4 6 % 1 . 5 3 % 1 . 6 2 % 1 . 7 1 % 1 . 8 0 % 1 . 8 9 % 1 . 96 % 2 . 0 5 % 2 . 1 8 % 2 . 4 2 % 2 . 7 3 % 3 . 0 0 % 3 . 2 8 % 3 . 5 6 % 3 . 8 3 % 4 . 1 2 % 4 . 5 6 % 5 . 0 4 % 5 . 4 3 % 5 . 7 0 % 5 . 8 7 % 18 3 1 No m i n a l ( 2 % ) 2. 0 0 % 1 . 0 1 % 1 . 0 2 % 1 . 0 4 % 1 . 0 6 % 1 . 0 8 % 1 . 1 0 % 1 . 1 3 % 1 . 1 5 % 1 . 1 9 % 1 . 2 2 % 1 . 2 5 % 1 . 2 6 % 1 . 2 8 % 1 . 3 1 % 1 . 3 4 % 1 . 3 4 % 1 . 3 6 % 1 . 3 7 % 1 . 4 3 % 1 . 5 0 % 1 . 5 9 % 1 . 6 7 % 1 . 7 7 % 1 . 8 5 % 1 . 92 % 2 . 0 1 % 2 . 1 4 % 2 . 3 8 % 2 . 6 7 % 2 . 9 4 % 3 . 2 2 % 3 . 4 9 % 3 . 7 6 % 4 . 0 3 % 4 . 4 7 % 4 . 9 4 % 5 . 3 2 % 5 . 5 9 % 5 . 7 5 % 18 3 0 No m i n a l ( 2 % ) 2. 0 0 % 0 . 9 9 % 1 . 0 0 % 1 . 0 2 % 1 . 0 4 % 1 . 0 6 % 1 . 0 7 % 1 . 1 1 % 1 . 1 3 % 1 . 1 7 % 1 . 2 0 % 1 . 2 2 % 1 . 2 4 % 1 . 2 6 % 1 . 2 8 % 1 . 3 1 % 1 . 3 1 % 1 . 3 3 % 1 . 3 5 % 1 . 4 0 % 1 . 4 7 % 1 . 5 6 % 1 . 6 4 % 1 . 7 3 % 1 . 8 1 % 1 . 88 % 1 . 9 7 % 2 . 0 9 % 2 . 3 3 % 2 . 6 2 % 2 . 8 9 % 3 . 1 6 % 3 . 4 2 % 3 . 6 9 % 3 . 9 6 % 4 . 3 8 % 4 . 8 4 % 5 . 2 2 % 5 . 4 8 % 5 . 6 4 % 18 2 9 No m i n a l ( 2 % ) 2. 0 0 % 0 . 9 7 % 0 . 9 8 % 1 . 0 0 % 1 . 0 2 % 1 . 0 4 % 1 . 0 5 % 1 . 0 9 % 1 . 1 1 % 1 . 1 4 % 1 . 1 8 % 1 . 2 0 % 1 . 2 1 % 1 . 2 3 % 1 . 2 6 % 1 . 2 9 % 1 . 2 9 % 1 . 3 1 % 1 . 3 2 % 1 . 3 8 % 1 . 4 4 % 1 . 5 3 % 1 . 6 1 % 1 . 7 0 % 1 . 7 8 % 1 . 85 % 1 . 9 4 % 2 . 0 5 % 2 . 2 8 % 2 . 5 7 % 2 . 8 3 % 3 . 0 9 % 3 . 3 6 % 3 . 6 1 % 3 . 8 8 % 4 . 2 9 % 4 . 7 5 % 5 . 1 1 % 5 . 3 7 % 5 . 5 3 % 18 2 8 No m i n a l ( 2 % ) 2. 0 0 % 0 . 9 5 % 0 . 9 6 % 0 . 9 8 % 1 . 0 0 % 1 . 0 2 % 1 . 0 3 % 1 . 0 6 % 1 . 0 9 % 1 . 1 2 % 1 . 1 5 % 1 . 1 8 % 1 . 1 9 % 1 . 2 1 % 1 . 2 3 % 1 . 2 6 % 1 . 2 6 % 1 . 2 8 % 1 . 2 9 % 1 . 3 5 % 1 . 4 1 % 1 . 5 0 % 1 . 5 8 % 1 . 6 6 % 1 . 7 4 % 1 . 81 % 1 . 9 0 % 2 . 0 1 % 2 . 2 4 % 2 . 5 2 % 2 . 7 7 % 3 . 0 3 % 3 . 2 9 % 3 . 5 4 % 3 . 8 0 % 4 . 2 1 % 4 . 6 5 % 5 . 0 1 % 5 . 2 7 % 5 . 4 2 % 18 2 7 No m i n a l ( 2 % ) 2. 0 0 % 0 . 9 3 % 0 . 9 4 % 0 . 9 6 % 0 . 9 8 % 1 . 0 0 % 1 . 0 1 % 1 . 0 4 % 1 . 0 7 % 1 . 1 0 % 1 . 1 3 % 1 . 1 5 % 1 . 1 7 % 1 . 1 9 % 1 . 2 1 % 1 . 2 4 % 1 . 2 4 % 1 . 2 6 % 1 . 2 7 % 1 . 3 2 % 1 . 3 8 % 1 . 4 7 % 1 . 5 5 % 1 . 6 3 % 1 . 7 1 % 1 . 78 % 1 . 8 6 % 1 . 9 7 % 2 . 2 0 % 2 . 4 7 % 2 . 7 2 % 2 . 9 7 % 3 . 2 3 % 3 . 4 7 % 3 . 7 3 % 4 . 1 3 % 4 . 5 6 % 4 . 9 2 % 5 . 1 6 % 5 . 3 1 % 18 2 6 No m i n a l ( 2 % ) 2. 0 0 % 0 . 9 1 % 0 . 9 3 % 0 . 9 4 % 0 . 9 6 % 0 . 9 8 % 0 . 9 9 % 1 . 0 2 % 1 . 0 4 % 1 . 0 8 % 1 . 1 1 % 1 . 1 3 % 1 . 1 4 % 1 . 1 6 % 1 . 1 8 % 1 . 2 1 % 1 . 2 1 % 1 . 2 3 % 1 . 2 4 % 1 . 3 0 % 1 . 3 6 % 1 . 4 4 % 1 . 5 2 % 1 . 6 0 % 1 . 6 8 % 1 . 74 % 1 . 8 2 % 1 . 9 4 % 2 . 1 5 % 2 . 4 2 % 2 . 6 7 % 2 . 9 2 % 3 . 1 6 % 3 . 4 1 % 3 . 6 5 % 4 . 0 5 % 4 . 4 7 % 4 . 8 2 % 5 . 0 6 % 5 . 2 1 % 18 2 5 No m i n a l ( 2 % ) 2. 0 0 % 0 . 8 9 % 0 . 9 1 % 0 . 9 3 % 0 . 9 4 % 0 . 9 6 % 0 . 9 7 % 1 . 0 0 % 1 . 0 2 % 1 . 0 6 % 1 . 0 9 % 1 . 1 1 % 1 . 1 2 % 1 . 1 4 % 1 . 1 6 % 1 . 1 9 % 1 . 1 9 % 1 . 2 1 % 1 . 2 2 % 1 . 2 7 % 1 . 3 3 % 1 . 4 1 % 1 . 4 9 % 1 . 5 7 % 1 . 6 4 % 1 . 71 % 1 . 7 9 % 1 . 9 0 % 2 . 1 1 % 2 . 3 8 % 2 . 6 1 % 2 . 8 6 % 3 . 1 0 % 3 . 3 4 % 3 . 5 8 % 3 . 9 7 % 4 . 3 8 % 4 . 7 2 % 4 . 9 6 % 5 . 1 1 % 18 2 4 No m i n a l ( 2 % ) 2. 0 0 % 0 . 8 8 % 0 . 8 9 % 0 . 9 1 % 0 . 9 2 % 0 . 9 4 % 0 . 9 5 % 0 . 9 8 % 1 . 0 0 % 1 . 0 3 % 1 . 0 7 % 1 . 0 9 % 1 . 1 0 % 1 . 1 2 % 1 . 1 4 % 1 . 1 7 % 1 . 1 7 % 1 . 1 9 % 1 . 2 0 % 1 . 2 5 % 1 . 3 0 % 1 . 3 9 % 1 . 4 6 % 1 . 5 4 % 1 . 6 1 % 1 . 67 % 1 . 7 5 % 1 . 8 6 % 2 . 0 7 % 2 . 3 3 % 2 . 5 6 % 2 . 8 0 % 3 . 0 4 % 3 . 2 7 % 3 . 5 1 % 3 . 8 9 % 4 . 3 0 % 4 . 6 3 % 4 . 8 7 % 5 . 0 1 % 18 2 3 No m i n a l ( 2 % ) 2. 0 0 % 0 . 8 6 % 0 . 8 7 % 0 . 8 9 % 0 . 9 0 % 0 . 9 2 % 0 . 9 4 % 0 . 9 6 % 0 . 9 8 % 1 . 0 1 % 1 . 0 5 % 1 . 0 7 % 1 . 0 8 % 1 . 1 0 % 1 . 1 1 % 1 . 1 4 % 1 . 1 4 % 1 . 1 6 % 1 . 1 7 % 1 . 2 2 % 1 . 2 8 % 1 . 3 6 % 1 . 4 3 % 1 . 5 1 % 1 . 5 8 % 1 . 64 % 1 . 7 2 % 1 . 8 2 % 2 . 0 3 % 2 . 2 8 % 2 . 5 1 % 2 . 7 5 % 2 . 9 8 % 3 . 2 1 % 3 . 4 4 % 3 . 8 1 % 4 . 2 1 % 4 . 5 4 % 4 . 7 7 % 4 . 9 1 % 18 2 2 No m i n a l ( 2 % ) 2. 0 0 % 0 . 8 4 % 0 . 8 6 % 0 . 8 7 % 0 . 8 9 % 0 . 9 0 % 0 . 9 2 % 0 . 9 5 % 0 . 9 6 % 0 . 9 9 % 1 . 0 2 % 1 . 0 5 % 1 . 0 6 % 1 . 0 8 % 1 . 0 9 % 1 . 1 2 % 1 . 1 2 % 1 . 1 4 % 1 . 1 5 % 1 . 2 0 % 1 . 2 5 % 1 . 3 3 % 1 . 4 0 % 1 . 4 8 % 1 . 5 5 % 1 . 61 % 1 . 6 9 % 1 . 7 9 % 1 . 9 9 % 2 . 2 4 % 2 . 4 6 % 2 . 6 9 % 2 . 9 2 % 3 . 1 5 % 3 . 3 8 % 3 . 7 4 % 4 . 1 3 % 4 . 4 5 % 4 . 6 8 % 4 . 8 1 % 18 2 1 No m i n a l ( 2 % ) 2. 0 0 % 0 . 8 2 % 0 . 8 4 % 0 . 8 5 % 0 . 8 7 % 0 . 8 8 % 0 . 9 0 % 0 . 9 3 % 0 . 9 5 % 0 . 9 8 % 1 . 0 0 % 1 . 0 2 % 1 . 0 4 % 1 . 0 5 % 1 . 0 7 % 1 . 1 0 % 1 . 1 0 % 1 . 1 2 % 1 . 1 3 % 1 . 1 7 % 1 . 2 3 % 1 . 3 1 % 1 . 3 7 % 1 . 4 5 % 1 . 5 2 % 1 . 58 % 1 . 6 5 % 1 . 7 5 % 1 . 9 5 % 2 . 1 9 % 2 . 4 2 % 2 . 6 4 % 2 . 8 7 % 3 . 0 8 % 3 . 3 1 % 3 . 6 7 % 4 . 0 5 % 4 . 3 7 % 4 . 5 8 % 4 . 7 2 % 18 2 0 No m i n a l ( 2 % ) 2. 0 0 % 0 . 8 1 % 0 . 8 2 % 0 . 8 4 % 0 . 8 5 % 0 . 8 7 % 0 . 8 8 % 0 . 9 1 % 0 . 9 3 % 0 . 9 6 % 0 . 9 9 % 1 . 0 0 % 1 . 0 1 % 1 . 0 3 % 1 . 0 5 % 1 . 0 8 % 1 . 0 8 % 1 . 0 9 % 1 . 1 0 % 1 . 1 5 % 1 . 2 0 % 1 . 2 8 % 1 . 3 5 % 1 . 4 2 % 1 . 4 9 % 1 . 55 % 1 . 6 2 % 1 . 7 2 % 1 . 9 1 % 2 . 1 5 % 2 . 3 7 % 2 . 5 9 % 2 . 8 1 % 3 . 0 2 % 3 . 2 5 % 3 . 5 9 % 3 . 9 7 % 4 . 2 8 % 4 . 4 9 % 4 . 6 2 % Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . F-2 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc APPENDIX G NON-RESIDENTIAL BUILDING CONSTRUCTION PRICE INDEX HISTORICAL COST DEFLATOR 20 0 8 2 0 0 7 20 0 6 2 0 0 5 2 0 0 4 2 0 0 3 2 0 0 2 2 0 0 1 2 0 0 0 1 9 9 9 1 9 9 8 1 9 9 7 1 9 9 6 1 9 9 5 1 9 9 4 1 9 9 3 1 9 9 2 1 9 9 1 1 9 9 0 1 9 8 9 1 9 8 8 1 9 8 7 1 9 8 6 1 9 8 5 1 9 8 4 1 9 8 3 1 9 8 2 1 9 8 1 1 9 8 0 1 9 7 9 1 9 7 8 1 9 7 7 1 9 7 6 1 9 7 5 1 9 7 4 1 9 7 3 1 9 7 2 1 9 7 1 1 9 7 0 20 0 8 NR B C P I 9. 5 7 % 1 0 0 . 0 0 % 20 0 7 NR B C P I 6. 7 4 % 9 1 . 2 7 % 1 0 0 . 0 0 % 20 0 6 NR B C P I 6. 7 1 % 8 5 . 5 0 % 9 3 . 6 9 % 1 0 0 . 0 0 % 20 0 5 NR B C P I 5. 2 9 % 8 0 . 1 3 % 8 7 . 7 9 % 9 3 . 7 1 % 1 0 0 . 0 0 % 20 0 4 NR B C P I 6. 5 8 % 7 6 . 1 0 % 8 3 . 3 9 % 8 9 . 0 1 % 9 4 . 9 8 % 1 0 0 . 0 0 % 20 0 3 NR B C P I 3. 7 1 % 7 1 . 4 0 % 7 8 . 2 4 % 8 3 . 5 1 % 8 9 . 1 1 % 9 3 . 8 2 % 1 0 0 . 0 0 % 20 0 2 NR B C P I 1. 7 7 % 6 8 . 8 5 % 7 5 . 4 4 % 8 0 . 5 3 % 8 5 . 9 3 % 9 0 . 4 7 % 9 6 . 4 3 % 1 0 0 . 0 0 % 20 0 1 NR B C P I 4. 4 3 % 6 7 . 6 6 % 7 4 . 1 3 % 7 9 . 1 3 % 8 4 . 4 4 % 8 8 . 9 0 % 9 4 . 7 5 % 9 8 . 2 6 % 1 0 0 . 0 0 % 20 0 0 NR B C P I 7. 7 2 % 6 4 . 7 9 % 7 0 . 9 9 % 7 5 . 7 7 % 8 0 . 8 6 % 8 5 . 1 3 % 9 0 . 7 3 % 9 4 . 1 0 % 9 5 . 7 6 % 1 0 0 . 0 0 % 19 9 9 NR B C P I 2. 4 3 % 6 0 . 1 5 % 6 5 . 9 0 % 7 0 . 3 4 % 7 5 . 0 6 % 7 9 . 0 3 % 8 4 . 2 3 % 8 7 . 3 5 % 8 8 . 9 0 % 9 2 . 8 3 % 1 0 0 . 0 0 % 19 9 8 NR B C P I 1. 8 5 % 5 8 . 7 2 % 6 4 . 3 4 % 6 8 . 6 7 % 7 3 . 2 8 % 7 7 . 1 5 % 8 2 . 2 3 % 8 5 . 2 8 % 8 6 . 7 9 % 9 0 . 6 3 % 9 7 . 6 3 % 1 0 0 . 0 0 % 19 9 7 NR B C P I 2. 0 9 % 5 7 . 6 5 % 6 3 . 1 7 % 6 7 . 4 3 % 7 1 . 9 5 % 7 5 . 7 5 % 8 0 . 7 4 % 8 3 . 7 3 % 8 5 . 2 1 % 8 8 . 9 9 % 9 5 . 8 5 % 9 8 . 1 8 % 1 0 0 . 0 0 % 19 9 6 NR B C P I 1. 9 0 % 5 6 . 4 7 % 6 1 . 8 7 % 6 6 . 0 4 % 7 0 . 4 7 % 7 4 . 2 0 % 7 9 . 0 8 % 8 2 . 0 1 % 8 3 . 4 6 % 8 7 . 1 6 % 9 3 . 8 9 % 9 6 . 1 7 % 9 7 . 9 5 % 1 0 0 . 0 0 % 19 9 5 NR B C P I 3. 1 1 % 5 5 . 4 2 % 6 0 . 7 2 % 6 4 . 8 1 % 6 9 . 1 6 % 7 2 . 8 2 % 7 7 . 6 1 % 8 0 . 4 9 % 8 1 . 9 1 % 8 5 . 5 4 % 9 2 . 1 4 % 9 4 . 3 8 % 9 6 . 1 2 % 9 8 . 1 4 % 1 0 0 . 0 0 % 19 9 4 NR B C P I 2. 6 4 % 5 3 . 7 4 % 5 8 . 8 9 % 6 2 . 8 6 % 6 7 . 0 7 % 7 0 . 6 2 % 7 5 . 2 7 % 7 8 . 0 6 % 7 9 . 4 4 % 8 2 . 9 6 % 8 9 . 3 6 % 9 1 . 5 3 % 9 3 . 2 2 % 9 5 . 1 7 % 9 6 . 9 8 % 1 0 0 . 0 0 % 19 9 3 NR B C P I 0. 6 7 % 5 2 . 3 6 % 5 7 . 3 7 % 6 1 . 2 4 % 6 5 . 3 5 % 6 8 . 8 0 % 7 3 . 3 3 % 7 6 . 0 5 % 7 7 . 3 9 % 8 0 . 8 2 % 8 7 . 0 6 % 8 9 . 1 7 % 9 0 . 8 2 % 9 2 . 7 2 % 9 4 . 4 8 % 9 7 . 4 2 % 1 0 0 . 0 0 % 19 9 2 NR B C P I -0 . 5 2 % 5 2 . 0 1 % 5 6 . 9 9 % 6 0 . 8 3 % 6 4 . 9 2 % 6 8 . 3 5 % 7 2 . 8 4 % 7 5 . 5 4 % 7 6 . 8 8 % 8 0 . 2 8 % 8 6 . 4 8 % 8 8 . 5 8 % 9 0 . 2 2 % 9 2 . 1 1 % 9 3 . 8 6 % 9 6 . 7 8 % 9 9 . 3 4 % 1 0 0 . 0 0 % 19 9 1 NR B C P I -4 . 3 5 % 5 2 . 2 9 % 5 7 . 2 9 % 6 1 . 1 5 % 6 5 . 2 6 % 6 8 . 7 1 % 7 3 . 2 3 % 7 5 . 9 4 % 7 7 . 2 9 % 8 0 . 7 1 % 8 6 . 9 4 % 8 9 . 0 5 % 9 0 . 7 0 % 9 2 . 6 0 % 9 4 . 3 5 % 9 7 . 2 9 % 9 9 . 8 6 % 1 0 0 . 5 3 % 1 0 0 . 0 0 % 19 9 0 NR B C P I 2. 5 1 % 5 4 . 6 7 % 5 9 . 9 0 % 6 3 . 9 4 % 6 8 . 2 3 % 7 1 . 8 3 % 7 6 . 5 6 % 7 9 . 4 0 % 8 0 . 8 0 % 8 4 . 3 8 % 9 0 . 8 9 % 9 3 . 1 0 % 9 4 . 8 2 % 9 6 . 8 1 % 9 8 . 6 5 % 1 0 1 . 7 2 % 1 0 4 . 4 1 % 1 0 5 . 1 0 % 1 0 4 . 5 5 % 1 0 0 . 0 0 % 19 8 9 NR B C P I 6. 5 4 % 5 3 . 3 3 % 5 8 . 4 3 % 6 2 . 3 7 % 6 6 . 5 5 % 7 0 . 0 7 % 7 4 . 6 8 % 7 7 . 4 5 % 7 8 . 8 2 % 8 2 . 3 1 % 8 8 . 6 6 % 9 0 . 8 2 % 9 2 . 5 0 % 9 4 . 4 3 % 9 6 . 2 3 % 9 9 . 2 2 % 1 0 1 . 8 4 % 1 0 2 . 5 2 % 1 0 1 . 9 9 % 9 7 . 5 5 % 1 0 0 . 0 0% 19 8 8 NR B C P I 7. 8 3 % 5 0 . 0 5 % 5 4 . 8 4 % 5 8 . 5 4 % 6 2 . 4 7 % 6 5 . 7 7 % 7 0 . 1 0 % 7 2 . 7 0 % 7 3 . 9 8 % 7 7 . 2 6 % 8 3 . 2 2 % 8 5 . 2 4 % 8 6 . 8 2 % 8 8 . 6 4 % 9 0 . 3 2 % 9 3 . 1 3 % 9 5 . 5 9 % 9 6 . 2 3 % 9 5 . 7 3 % 9 1 . 5 6 % 9 3 . 8 6 % 1 0 0. 0 0 % 19 8 7 NR B C P I 11 . 0 7 % 4 6 . 4 2 % 5 0 . 8 6 % 5 4 . 2 9 % 5 7 . 9 3 % 6 1 . 0 0 % 6 5 . 0 1 % 6 7 . 4 2 % 6 8 . 6 1 % 7 1 . 6 5 % 7 7 . 1 8 % 7 9 . 0 6 % 8 0 . 5 2 % 8 2 . 2 1 % 8 3 . 7 7 % 8 6 . 3 7 % 8 8 . 6 6 % 8 9 . 2 5 % 8 8 . 7 8 % 8 4 . 9 2 % 8 7 . 0 5 % 9 2. 7 4 % 1 0 0 . 0 0 % 19 8 6 NR B C P I 6. 2 3 % 4 1 . 7 9 % 4 5 . 7 9 % 4 8 . 8 8 % 5 2 . 1 6 % 5 4 . 9 2 % 5 8 . 5 3 % 6 0 . 7 0 % 6 1 . 7 7 % 6 4 . 5 1 % 6 9 . 4 9 % 7 1 . 1 8 % 7 2 . 4 9 % 7 4 . 0 1 % 7 5 . 4 2 % 7 7 . 7 6 % 7 9 . 8 2 % 8 0 . 3 5 % 7 9 . 9 3 % 7 6 . 4 5 % 7 8 . 3 7 % 8 3 .5 0 % 9 0 . 0 3 % 1 0 0 . 0 0 % 19 8 5 NR B C P I 4. 9 6 % 3 9 . 3 4 % 4 3 . 1 1 % 4 6 . 0 1 % 4 9 . 1 0 % 5 1 . 7 0 % 5 5 . 1 0 % 5 7 . 1 4 % 5 8 . 1 5 % 6 0 . 7 3 % 6 5 . 4 1 % 6 7 . 0 0 % 6 8 . 2 4 % 6 9 . 6 7 % 7 0 . 9 9 % 7 3 . 2 0 % 7 5 . 1 4 % 7 5 . 6 4 % 7 5 . 2 4 % 7 1 . 9 7 % 7 3 . 7 8 % 7 8 .6 0 % 8 4 . 7 5 % 9 4 . 1 4 % 1 0 0 . 0 0 % 19 8 4 NR B C P I 2. 9 5 % 3 7 . 4 8 % 4 1 . 0 7 % 4 3 . 8 4 % 4 6 . 7 8 % 4 9 . 2 5 % 5 2 . 4 9 % 5 4 . 4 4 % 5 5 . 4 0 % 5 7 . 8 5 % 6 2 . 3 2 % 6 3 . 8 4 % 6 5 . 0 2 % 6 6 . 3 8 % 6 7 . 6 4 % 6 9 . 7 4 % 7 1 . 5 9 % 7 2 . 0 6 % 7 1 . 6 8 % 6 8 . 5 7 % 7 0 . 2 9 % 7 4 .8 8 % 8 0 . 7 5 % 8 9 . 6 9 % 9 5 . 2 7 % 1 0 0 . 0 0 % 19 8 3 NR B C P I 3. 2 4 % 3 6 . 4 1 % 3 9 . 8 9 % 4 2 . 5 8 % 4 5 . 4 4 % 4 7 . 8 4 % 5 0 . 9 9 % 5 2 . 8 8 % 5 3 . 8 2 % 5 6 . 2 0 % 6 0 . 5 4 % 6 2 . 0 1 % 6 3 . 1 6 % 6 4 . 4 8 % 6 5 . 7 0 % 6 7 . 7 5 % 6 9 . 5 4 % 7 0 . 0 0 % 6 9 . 6 3 % 6 6 . 6 0 % 6 8 . 2 8 % 7 2 .7 4 % 7 8 . 4 3 % 8 7 . 1 2 % 9 2 . 5 5 % 9 7 . 1 4 % 1 0 0 . 0 0 % 19 8 2 NR B C P I 9. 3 5 % 3 5 . 2 7 % 3 8 . 6 4 % 4 1 . 2 5 % 4 4 . 0 1 % 4 6 . 3 4 % 4 9 . 3 9 % 5 1 . 2 2 % 5 2 . 1 2 % 5 4 . 4 3 % 5 8 . 6 3 % 6 0 . 0 6 % 6 1 . 1 7 % 6 2 . 4 5 % 6 3 . 6 4 % 6 5 . 6 2 % 6 7 . 3 5 % 6 7 . 8 0 % 6 7 . 4 4 % 6 4 . 5 1 % 6 6 . 1 3 % 7 0 .4 6 % 7 5 . 9 7 % 8 4 . 3 8 % 8 9 . 6 4 % 9 4 . 0 9 % 9 6 . 8 6 % 1 0 0 . 0 0 % 19 8 1 NR B C P I 14 . 1 8 % 3 2 . 2 5 % 3 5 . 3 4 % 3 7 . 7 2 % 4 0 . 2 5 % 4 2 . 3 7 % 4 5 . 1 6 % 4 6 . 8 4 % 4 7 . 6 7 % 4 9 . 7 8 % 5 3 . 6 2 % 5 4 . 9 2 % 5 5 . 9 4 % 5 7 . 1 1 % 5 8 . 1 9 % 6 0 . 0 0 % 6 1 . 5 9 % 6 2 . 0 0 % 6 1 . 6 8 % 5 8 . 9 9 % 6 0 . 4 7 % 6 4. 4 3 % 6 9 . 4 7 % 7 7 . 1 6 % 8 1 . 9 7 % 8 6 . 0 4 % 8 8 . 5 7 % 9 1 . 4 5 % 1 0 0 . 0 0 % 19 8 0 NR B C P I 12 . 4 2 % 2 8 . 2 4 % 3 0 . 9 5 % 3 3 . 0 3 % 3 5 . 2 5 % 3 7 . 1 1 % 3 9 . 5 5 % 4 1 . 0 2 % 4 1 . 7 5 % 4 3 . 5 9 % 4 6 . 9 6 % 4 8 . 1 0 % 4 8 . 9 9 % 5 0 . 0 2 % 5 0 . 9 7 % 5 2 . 5 5 % 5 3 . 9 4 % 5 4 . 3 0 % 5 4 . 0 2 % 5 1 . 6 7 % 5 2 . 9 6 % 5 6. 4 3 % 6 0 . 8 4 % 6 7 . 5 8 % 7 1 . 7 9 % 7 5 . 3 5 % 7 7 . 5 7 % 8 0 . 0 9 % 8 7 . 5 8 % 1 0 0 . 0 0 % 19 7 9 NR B C P I 9. 0 3 % 2 5 . 1 2 % 2 7 . 5 3 % 2 9 . 3 8 % 3 1 . 3 5 % 3 3 . 0 1 % 3 5 . 1 8 % 3 6 . 4 9 % 3 7 . 1 3 % 3 8 . 7 8 % 4 1 . 7 7 % 4 2 . 7 9 % 4 3 . 5 8 % 4 4 . 4 9 % 4 5 . 3 3 % 4 6 . 7 5 % 4 7 . 9 8 % 4 8 . 3 0 % 4 8 . 0 5 % 4 5 . 9 6 % 4 7 . 1 1 % 5 0 .1 9 % 5 4 . 1 2 % 6 0 . 1 1 % 6 3 . 8 6 % 6 7 . 0 3 % 6 9 . 0 0 % 7 1 . 2 4 % 7 7 . 9 0 % 8 8 . 9 5 % 1 0 0 . 0 0 % 19 7 8 NR B C P I 6. 7 5 % 2 3 . 0 4 % 2 5 . 2 5 % 2 6 . 9 5 % 2 8 . 7 6 % 3 0 . 2 8 % 3 2 . 2 7 % 3 3 . 4 7 % 3 4 . 0 6 % 3 5 . 5 7 % 3 8 . 3 1 % 3 9 . 2 4 % 3 9 . 9 7 % 4 0 . 8 1 % 4 1 . 5 8 % 4 2 . 8 7 % 4 4 . 0 1 % 4 4 . 3 0 % 4 4 . 0 7 % 4 2 . 1 5 % 4 3 . 2 1 % 4 6 .0 4 % 4 9 . 6 4 % 5 5 . 1 3 % 5 8 . 5 7 % 6 1 . 4 7 % 6 3 . 2 9 % 6 5 . 3 4 % 7 1 . 4 5 % 8 1 . 5 8 % 9 1 . 7 2 % 1 0 0 . 0 0 % 19 7 7 NR B C P I 0. 0 0 % 2 1 . 5 9 % 2 3 . 6 5 % 2 5 . 2 5 % 2 6 . 9 4 % 2 8 . 3 6 % 3 0 . 2 3 % 3 1 . 3 5 % 3 1 . 9 1 % 3 3 . 3 2 % 3 5 . 8 9 % 3 6 . 7 6 % 3 7 . 4 4 % 3 8 . 2 3 % 3 8 . 9 5 % 4 0 . 1 6 % 4 1 . 2 3 % 4 1 . 5 0 % 4 1 . 2 8 % 3 9 . 4 9 % 4 0 . 4 8 % 4 3 .1 3 % 4 6 . 5 0 % 5 1 . 6 5 % 5 4 . 8 7 % 5 7 . 5 9 % 5 9 . 2 9 % 6 1 . 2 1 % 6 6 . 9 4 % 7 6 . 4 3 % 8 5 . 9 2 % 9 3 . 6 8 % 1 0 0 . 0 0 % 19 7 6 NR B C P I -2 . 8 1 % 2 1 . 5 9 % 2 3 . 6 5 % 2 5 . 2 5 % 2 6 . 9 4 % 2 8 . 3 6 % 3 0 . 2 3 % 3 1 . 3 5 % 3 1 . 9 1 % 3 3 . 3 2 % 3 5 . 8 9 % 3 6 . 7 6 % 3 7 . 4 4 % 3 8 . 2 3 % 3 8 . 9 5 % 4 0 . 1 6 % 4 1 . 2 3 % 4 1 . 5 0 % 4 1 . 2 8 % 3 9 . 4 9 % 4 0 . 4 8 % 4 3. 1 3 % 4 6 . 5 0 % 5 1 . 6 5 % 5 4 . 8 7 % 5 7 . 5 9 % 5 9 . 2 9 % 6 1 . 2 1 % 6 6 . 9 4 % 7 6 . 4 3 % 8 5 . 9 2 % 9 3 . 6 8 % 1 0 0 . 0 0 % 1 0 0 . 0 0 % 19 7 5 NR B C P I 6. 2 2 % 2 2 . 2 1 % 2 4 . 3 4 % 2 5 . 9 8 % 2 7 . 7 2 % 2 9 . 1 8 % 3 1 . 1 0 % 3 2 . 2 6 % 3 2 . 8 3 % 3 4 . 2 8 % 3 6 . 9 3 % 3 7 . 8 3 % 3 8 . 5 3 % 3 9 . 3 3 % 4 0 . 0 8 % 4 1 . 3 3 % 4 2 . 4 2 % 4 2 . 7 0 % 4 2 . 4 8 % 4 0 . 6 3 % 4 1 . 6 5 % 4 4 .3 7 % 4 7 . 8 5 % 5 3 . 1 4 % 5 6 . 4 5 % 5 9 . 2 5 % 6 1 . 0 0 % 6 2 . 9 8 % 6 8 . 8 7 % 7 8 . 6 4 % 8 8 . 4 1 % 9 6 . 3 9 % 1 0 2 . 8 9 % 1 0 2 . 8 9 % 1 0 0 . 0 0 % 19 7 4 NR B C P I 20 . 0 0 % 2 0 . 9 1 % 2 2 . 9 1 % 2 4 . 4 6 % 2 6 . 1 0 % 2 7 . 4 8 % 2 9 . 2 8 % 3 0 . 3 7 % 3 0 . 9 1 % 3 2 . 2 7 % 3 4 . 7 7 % 3 5 . 6 1 % 3 6 . 2 7 % 3 7 . 0 3 % 3 7 . 7 3 % 3 8 . 9 1 % 3 9 . 9 3 % 4 0 . 2 0 % 3 9 . 9 9 % 3 8 . 2 5 % 3 9 . 2 1 % 4 1. 7 7 % 4 5 . 0 4 % 5 0 . 0 3 % 5 3 . 1 5 % 5 5 . 7 9 % 5 7 . 4 3 % 5 9 . 2 9 % 6 4 . 8 4 % 7 4 . 0 3 % 8 3 . 2 3 % 9 0 . 7 4 % 9 6 . 8 7 % 9 6 . 8 7 % 9 4 . 1 5 % 1 0 0 . 0 0 % 19 7 3 NR B C P I 9. 1 2 % 1 7 . 4 2 % 1 9 . 0 9 % 2 0 . 3 8 % 2 1 . 7 5 % 2 2 . 9 0 % 2 4 . 4 0 % 2 5 . 3 1 % 2 5 . 7 5 % 2 6 . 9 0 % 2 8 . 9 7 % 2 9 . 6 8 % 3 0 . 2 2 % 3 0 . 8 6 % 3 1 . 4 4 % 3 2 . 4 2 % 3 3 . 2 8 % 3 3 . 5 0 % 3 3 . 3 2 % 3 1 . 8 7 % 3 2 . 6 8 % 3 4 .8 1 % 3 7 . 5 4 % 4 1 . 6 9 % 4 4 . 2 9 % 4 6 . 4 9 % 4 7 . 8 6 % 4 9 . 4 1 % 5 4 . 0 3 % 6 1 . 6 9 % 6 9 . 3 6 % 7 5 . 6 2 % 8 0 . 7 2 % 8 0 . 7 2 % 7 8 . 4 5 % 8 3 . 3 3 % 1 0 0 . 0 0 % 19 7 2 NR B C P I 7. 7 2 % 1 5 . 9 7 % 1 7 . 5 0 % 1 8 . 6 8 % 1 9 . 9 3 % 2 0 . 9 8 % 2 2 . 3 6 % 2 3 . 1 9 % 2 3 . 6 0 % 2 4 . 6 5 % 2 6 . 5 5 % 2 7 . 2 0 % 2 7 . 7 0 % 2 8 . 2 8 % 2 8 . 8 2 % 2 9 . 7 1 % 3 0 . 5 0 % 3 0 . 7 0 % 3 0 . 5 4 % 2 9 . 2 1 % 2 9 . 9 4 % 3 1 .9 0 % 3 4 . 4 0 % 3 8 . 2 1 % 4 0 . 5 9 % 4 2 . 6 0 % 4 3 . 8 6 % 4 5 . 2 8 % 4 9 . 5 2 % 5 6 . 5 4 % 6 3 . 5 6 % 6 9 . 3 0 % 7 3 . 9 8 % 7 3 . 9 8 % 7 1 . 9 0 % 7 6 . 3 7 % 9 1 . 6 4 % 1 0 0 . 0 0 % 19 7 1 NR B C P I 8. 7 0 % 1 4 . 8 2 % 1 6 . 2 4 % 1 7 . 3 4 % 1 8 . 5 0 % 1 9 . 4 8 % 2 0 . 7 6 % 2 1 . 5 3 % 2 1 . 9 1 % 2 2 . 8 8 % 2 4 . 6 5 % 2 5 . 2 5 % 2 5 . 7 1 % 2 6 . 2 5 % 2 6 . 7 5 % 2 7 . 5 8 % 2 8 . 3 1 % 2 8 . 5 0 % 2 8 . 3 5 % 2 7 . 1 2 % 2 7 . 8 0 % 2 9 .6 2 % 3 1 . 9 3 % 3 5 . 4 7 % 3 7 . 6 8 % 3 9 . 5 5 % 4 0 . 7 1 % 4 2 . 0 4 % 4 5 . 9 7 % 5 2 . 4 9 % 5 9 . 0 1 % 6 4 . 3 3 % 6 8 . 6 7 % 6 8 . 6 7 % 6 6 . 7 4 % 7 0 . 9 0 % 8 5 . 0 7 % 9 2 . 8 3 % 1 0 0 . 0 0 % 19 7 0 NR B C P I 8. 8 8 % 1 3 . 6 4 % 1 4 . 9 4 % 1 5 . 9 5 % 1 7 . 0 2 % 1 7 . 9 2 % 1 9 . 1 0 % 1 9 . 8 1 % 2 0 . 1 6 % 2 1 . 0 5 % 2 2 . 6 8 % 2 3 . 2 3 % 2 3 . 6 6 % 2 4 . 1 5 % 2 4 . 6 1 % 2 5 . 3 8 % 2 6 . 0 5 % 2 6 . 2 2 % 2 6 . 0 8 % 2 4 . 9 5 % 2 5 . 5 7 % 2 7 .2 5 % 2 9 . 3 8 % 3 2 . 6 3 % 3 4 . 6 7 % 3 6 . 3 9 % 3 7 . 4 6 % 3 8 . 6 7 % 4 2 . 2 9 % 4 8 . 2 9 % 5 4 . 2 9 % 5 9 . 1 9 % 6 3 . 1 8 % 6 3 . 1 8 % 6 1 . 4 1 % 6 5 . 2 2 % 7 8 . 2 7 % 8 5 . 4 1 % 9 2 . 0 0 % 1 0 0 . 0 0 % 19 6 9 NR B C P I 6. 0 2 % 1 2 . 5 3 % 1 3 . 7 3 % 1 4 . 6 5 % 1 5 . 6 3 % 1 6 . 4 6 % 1 7 . 5 4 % 1 8 . 1 9 % 1 8 . 5 1 % 1 9 . 3 3 % 2 0 . 8 3 % 2 1 . 3 3 % 2 1 . 7 3 % 2 2 . 1 8 % 2 2 . 6 0 % 2 3 . 3 1 % 2 3 . 9 2 % 2 4 . 0 8 % 2 3 . 9 6 % 2 2 . 9 1 % 2 3 . 4 9 % 2 5 .0 3 % 2 6 . 9 8 % 2 9 . 9 7 % 3 1 . 8 4 % 3 3 . 4 2 % 3 4 . 4 0 % 3 5 . 5 2 % 3 8 . 8 4 % 4 4 . 3 5 % 4 9 . 8 6 % 5 4 . 3 6 % 5 8 . 0 3 % 5 8 . 0 3 % 5 6 . 4 0 % 5 9 . 9 1 % 7 1 . 8 9 % 7 8 . 4 4 % 8 4 . 5 0 % 9 1 . 8 5 % 19 6 8 NR B C P I 5. 4 2 % 1 1 . 8 1 % 1 2 . 9 5 % 1 3 . 8 2 % 1 4 . 7 5 % 1 5 . 5 2 % 1 6 . 5 5 % 1 7 . 1 6 % 1 7 . 4 6 % 1 8 . 2 4 % 1 9 . 6 4 % 2 0 . 1 2 % 2 0 . 4 9 % 2 0 . 9 2 % 2 1 . 3 2 % 2 1 . 9 8 % 2 2 . 5 6 % 2 2 . 7 1 % 2 2 . 6 0 % 2 1 . 6 1 % 2 2 . 1 6 % 2 3 .6 0 % 2 5 . 4 5 % 2 8 . 2 7 % 3 0 . 0 3 % 3 1 . 5 2 % 3 2 . 4 5 % 3 3 . 5 0 % 3 6 . 6 4 % 4 1 . 8 3 % 4 7 . 0 3 % 5 1 . 2 7 % 5 4 . 7 3 % 5 4 . 7 3 % 5 3 . 2 0 % 5 6 . 5 0 % 6 7 . 8 0 % 7 3 . 9 9 % 7 9 . 7 0 % 8 6 . 6 3 % 19 6 7 NR B C P I 5. 8 8 % 1 1 . 2 1 % 1 2 . 2 8 % 1 3 . 1 1 % 1 3 . 9 9 % 1 4 . 7 3 % 1 5 . 7 0 % 1 6 . 2 8 % 1 6 . 5 6 % 1 7 . 3 0 % 1 8 . 6 3 % 1 9 . 0 9 % 1 9 . 4 4 % 1 9 . 8 5 % 2 0 . 2 2 % 2 0 . 8 5 % 2 1 . 4 0 % 2 1 . 5 5 % 2 1 . 4 3 % 2 0 . 5 0 % 2 1 . 0 2 % 2 2 .3 9 % 2 4 . 1 4 % 2 6 . 8 2 % 2 8 . 4 9 % 2 9 . 9 0 % 3 0 . 7 8 % 3 1 . 7 8 % 3 4 . 7 5 % 3 9 . 6 8 % 4 4 . 6 1 % 4 8 . 6 4 % 5 1 . 9 2 % 5 1 . 9 2 % 5 0 . 4 6 % 5 3 . 6 0 % 6 4 . 3 2 % 7 0 . 1 8 % 7 5 . 6 0 % 8 2 . 1 7 % 19 6 6 NR B C P I 5. 6 2 % 1 0 . 5 8 % 1 1 . 6 0 % 1 2 . 3 8 % 1 3 . 2 1 % 1 3 . 9 1 % 1 4 . 8 2 % 1 5 . 3 7 % 1 5 . 6 4 % 1 6 . 3 4 % 1 7 . 6 0 % 1 8 . 0 3 % 1 8 . 3 6 % 1 8 . 7 4 % 1 9 . 1 0 % 1 9 . 6 9 % 2 0 . 2 1 % 2 0 . 3 5 % 2 0 . 2 4 % 1 9 . 3 6 % 1 9 . 8 5 % 2 1 .1 5 % 2 2 . 8 0 % 2 5 . 3 3 % 2 6 . 9 0 % 2 8 . 2 4 % 2 9 . 0 7 % 3 0 . 0 1 % 3 2 . 8 2 % 3 7 . 4 8 % 4 2 . 1 3 % 4 5 . 9 3 % 4 9 . 0 3 % 4 9 . 0 3 % 4 7 . 6 6 % 5 0 . 6 2 % 6 0 . 7 4 % 6 6 . 2 8 % 7 1 . 4 0 % 7 7 . 6 1 % 19 6 5 NR B C P I 4. 6 4 % 1 0 . 0 2 % 1 0 . 9 8 % 1 1 . 7 2 % 1 2 . 5 1 % 1 3 . 1 7 % 1 4 . 0 3 % 1 4 . 5 5 % 1 4 . 8 1 % 1 5 . 4 7 % 1 6 . 6 6 % 1 7 . 0 7 % 1 7 . 3 8 % 1 7 . 7 5 % 1 8 . 0 8 % 1 8 . 6 5 % 1 9 . 1 4 % 1 9 . 2 7 % 1 9 . 1 7 % 1 8 . 3 3 % 1 8 . 7 9 % 2 0 .0 2 % 2 1 . 5 9 % 2 3 . 9 8 % 2 5 . 4 7 % 2 6 . 7 4 % 2 7 . 5 2 % 2 8 . 4 2 % 3 1 . 0 7 % 3 5 . 4 8 % 3 9 . 8 9 % 4 3 . 4 9 % 4 6 . 4 2 % 4 6 . 4 2 % 4 5 . 1 2 % 4 7 . 9 3 % 5 7 . 5 1 % 6 2 . 7 6 % 6 7 . 6 0 % 7 3 . 4 8 % 19 6 4 NR B C P I 4. 7 0 % 9 . 5 8 % 1 0 . 4 9 % 1 1 . 2 0 % 1 1 . 9 5 % 1 2 . 5 8 % 1 3 . 4 1 % 1 3 . 9 1 % 1 4 . 1 5 % 1 4 . 7 8 % 1 5 . 9 2 % 1 6 . 3 1 % 1 6 . 6 1 % 1 6 . 9 6 % 1 7 . 2 8 % 1 7 . 8 2 % 1 8 . 2 9 % 1 8 . 4 1 % 1 8 . 3 1 % 1 7 . 5 2 % 1 7 . 9 6 % 1 9 . 13 % 2 0 . 6 3 % 2 2 . 9 1 % 2 4 . 3 4 % 2 5 . 5 5 % 2 6 . 3 0 % 2 7 . 1 5 % 2 9 . 7 0 % 3 3 . 9 1 % 3 8 . 1 2 % 4 1 . 5 6 % 4 4 . 3 6 % 4 4 . 3 6 % 4 3 . 1 2 % 4 5 . 8 0 % 5 4 . 9 6 % 5 9 . 9 7 % 6 4 . 6 0 % 7 0 . 2 2 % 19 6 3 NR B C P I 3. 1 8 % 9 . 1 5 % 1 0 . 0 2 % 1 0 . 7 0 % 1 1 . 4 2 % 1 2 . 0 2 % 1 2 . 8 1 % 1 3 . 2 8 % 1 3 . 5 2 % 1 4 . 1 2 % 1 5 . 2 1 % 1 5 . 5 8 % 1 5 . 8 7 % 1 6 . 2 0 % 1 6 . 5 0 % 1 7 . 0 2 % 1 7 . 4 7 % 1 7 . 5 8 % 1 7 . 4 9 % 1 6 . 7 3 % 1 7 . 1 5 % 1 8 . 27 % 1 9 . 7 0 % 2 1 . 8 9 % 2 3 . 2 5 % 2 4 . 4 0 % 2 5 . 1 2 % 2 5 . 9 4 % 2 8 . 3 6 % 3 2 . 3 8 % 3 6 . 4 1 % 3 9 . 6 9 % 4 2 . 3 7 % 4 2 . 3 7 % 4 1 . 1 8 % 4 3 . 7 4 % 5 2 . 4 9 % 5 7 . 2 8 % 6 1 . 7 0 % 6 7 . 0 7 % 19 6 2 NR B C P I 1. 3 6 % 8 . 8 6 % 9 . 7 1 % 1 0 . 3 7 % 1 1 . 0 6 % 1 1 . 6 5 % 1 2 . 4 1 % 1 2 . 8 8 % 1 3 . 1 0 % 1 3 . 6 8 % 1 4 . 7 4 % 1 5 . 1 0 % 1 5 . 3 8 % 1 5 . 7 0 % 1 6 . 0 0 % 1 6 . 4 9 % 1 6 . 9 3 % 1 7 . 0 4 % 1 6 . 9 5 % 1 6 . 2 2 % 1 6 . 6 2 % 1 7 . 7 1% 1 9 . 1 0 % 2 1 . 2 1 % 2 2 . 5 3 % 2 3 . 6 5 % 2 4 . 3 5 % 2 5 . 1 4 % 2 7 . 4 9 % 3 1 . 3 9 % 3 5 . 2 9 % 3 8 . 4 7 % 4 1 . 0 7 % 4 1 . 0 7 % 3 9 . 9 1 % 4 2 . 4 0 % 5 0 . 8 7 % 5 5 . 5 1 % 5 9 . 8 0 % 6 5 . 0 0 % 19 6 1 NR B C P I 0. 8 5 % 8 . 7 5 % 9 . 5 8 % 1 0 . 2 3 % 1 0 . 9 2 % 1 1 . 4 9 % 1 2 . 2 5 % 1 2 . 7 0 % 1 2 . 9 3 % 1 3 . 5 0 % 1 4 . 5 4 % 1 4 . 9 0 % 1 5 . 1 7 % 1 5 . 4 9 % 1 5 . 7 8 % 1 6 . 2 7 % 1 6 . 7 0 % 1 6 . 8 2 % 1 6 . 7 3 % 1 6 . 0 0 % 1 6 . 4 0 % 1 7 . 4 7% 1 8 . 8 4 % 2 0 . 9 3 % 2 2 . 2 3 % 2 3 . 3 3 % 2 4 . 0 2 % 2 4 . 8 0 % 2 7 . 1 2 % 3 0 . 9 7 % 3 4 . 8 1 % 3 7 . 9 6 % 4 0 . 5 2 % 4 0 . 5 2 % 3 9 . 3 8 % 4 1 . 8 3 % 5 0 . 1 9 % 5 4 . 7 7 % 5 9 . 0 0 % 6 4 . 1 3 % 19 6 0 NR B C P I 2. 9 9 % 8 . 6 7 % 9 . 5 0 % 1 0 . 1 4 % 1 0 . 8 2 % 1 1 . 4 0 % 1 2 . 1 5 % 1 2 . 6 0 % 1 2 . 8 2 % 1 3 . 3 9 % 1 4 . 4 2 % 1 4 . 7 7 % 1 5 . 0 4 % 1 5 . 3 6 % 1 5 . 6 5 % 1 6 . 1 4 % 1 6 . 5 6 % 1 6 . 6 7 % 1 6 . 5 9 % 1 5 . 8 6 % 1 6 . 2 6 % 1 7 . 3 3% 1 8 . 6 8 % 2 0 . 7 5 % 2 2 . 0 4 % 2 3 . 1 4 % 2 3 . 8 2 % 2 4 . 5 9 % 2 6 . 8 9 % 3 0 . 7 0 % 3 4 . 5 2 % 3 7 . 6 4 % 4 0 . 1 7 % 4 0 . 1 7 % 3 9 . 0 5 % 4 1 . 4 7 % 4 9 . 7 7 % 5 4 . 3 1 % 5 8 . 5 0 % 6 3 . 5 9 % 19 5 9 NR B C P I 3. 6 5 % 8 . 4 2 % 9 . 2 3 % 9 . 8 5 % 1 0 . 5 1 % 1 1 . 0 6 % 1 1 . 7 9 % 1 2 . 2 3 % 1 2 . 4 5 % 1 3 . 0 0 % 1 4 . 0 0 % 1 4 . 3 4 % 1 4 . 6 1 % 1 4 . 9 1 % 1 5 . 1 9 % 1 5 . 6 7 % 1 6 . 0 8 % 1 6 . 1 9 % 1 6 . 1 0 % 1 5 . 4 0 % 1 5 . 7 9 % 1 6 . 8 2 % 1 8 . 1 4 % 2 0 . 1 5 % 2 1 . 4 0 % 2 2 . 4 6 % 2 3 . 1 3 % 2 3 . 8 8 % 2 6 . 1 1 % 2 9 . 8 1 % 3 3 . 5 2 % 3 6 . 5 4 % 3 9 . 0 1 % 3 9 . 0 1 % 3 7 . 9 1 % 4 0 . 2 7 % 4 8 . 3 2 % 5 2 . 7 3 % 5 6 . 8 0 % 6 1 . 7 4 % 19 5 8 NR B C P I 2. 6 2 % 8 . 1 2 % 8 . 9 0 % 9 . 5 0 % 1 0 . 1 4 % 1 0 . 6 7 % 1 1 . 3 8 % 1 1 . 8 0 % 1 2 . 0 1 % 1 2 . 5 4 % 1 3 . 5 1 % 1 3 . 8 3 % 1 4 . 0 9 % 1 4 . 3 9 % 1 4 . 6 6 % 1 5 . 1 2 % 1 5 . 5 1 % 1 5 . 6 2 % 1 5 . 5 4 % 1 4 . 8 6 % 1 5 . 2 3 % 1 6 . 2 3 % 1 7 . 5 0 % 1 9 . 4 4 % 2 0 . 6 5 % 2 1 . 6 7 % 2 2 . 3 1 % 2 3 . 0 4 % 2 5 . 1 9 % 2 8 . 7 6 % 3 2 . 3 4 % 3 5 . 2 6 % 3 7 . 6 3 % 3 7 . 6 3 % 3 6 . 5 8 % 3 8 . 8 5 % 4 6 . 6 2 % 5 0 . 8 7 % 5 4 . 8 0 % 5 9 . 5 7 % 19 5 7 NR B C P I 3. 2 9 % 7 . 9 2 % 8 . 6 7 % 9 . 2 6 % 9 . 8 8 % 1 0 . 4 0 % 1 1 . 0 9 % 1 1 . 5 0 % 1 1 . 7 0 % 1 2 . 2 2 % 1 3 . 1 6 % 1 3 . 4 8 % 1 3 . 7 3 % 1 4 . 0 2 % 1 4 . 2 8 % 1 4 . 7 3 % 1 5 . 1 2 % 1 5 . 2 2 % 1 5 . 1 4 % 1 4 . 4 8 % 1 4 . 8 4 % 1 5 . 8 2 % 17 . 0 5 % 1 8 . 9 4 % 2 0 . 1 2 % 2 1 . 1 2 % 2 1 . 7 4 % 2 2 . 4 5 % 2 4 . 5 5 % 2 8 . 0 3 % 3 1 . 5 1 % 3 4 . 3 5 % 3 6 . 6 7 % 3 6 . 6 7 % 3 5 . 6 4 % 3 7 . 8 6 % 4 5 . 4 3 % 4 9 . 5 7 % 5 3 . 4 0 % 5 8 . 0 4 % 19 5 6 NR B C P I 3. 8 2 % 7 . 6 6 % 8 . 4 0 % 8 . 9 6 % 9 . 5 6 % 1 0 . 0 7 % 1 0 . 7 3 % 1 1 . 1 3 % 1 1 . 3 3 % 1 1 . 8 3 % 1 2 . 7 4 % 1 3 . 0 5 % 1 3 . 2 9 % 1 3 . 5 7 % 1 3 . 8 3 % 1 4 . 2 6 % 1 4 . 6 4 % 1 4 . 7 3 % 1 4 . 6 6 % 1 4 . 0 2 % 1 4 . 3 7 % 1 5 . 3 1 % 16 . 5 1 % 1 8 . 3 4 % 1 9 . 4 8 % 2 0 . 4 5 % 2 1 . 0 5 % 2 1 . 7 3 % 2 3 . 7 7 % 2 7 . 1 4 % 3 0 . 5 1 % 3 3 . 2 6 % 3 5 . 5 0 % 3 5 . 5 0 % 3 4 . 5 1 % 3 6 . 6 5 % 4 3 . 9 8 % 4 8 . 0 0 % 5 1 . 7 0 % 5 6 . 2 0 % 19 5 5 NR B C P I 2. 0 5 % 7 . 3 8 % 8 . 0 9 % 8 . 6 3 % 9 . 2 1 % 9 . 7 0 % 1 0 . 3 4 % 1 0 . 7 2 % 1 0 . 9 1 % 1 1 . 3 9 % 1 2 . 2 7 % 1 2 . 5 7 % 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7 % 1 3 . 3 8 % 1 3 . 7 3 % 1 3 . 8 2 % 1 3 . 7 5 % 1 3 . 1 5 % 1 3 . 4 8 % 1 4 . 3 6 % 1 5. 4 9 % 1 7 . 2 0 % 1 8 . 2 7 % 1 9 . 1 8 % 1 9 . 7 5 % 2 0 . 3 9 % 2 2 . 2 9 % 2 5 . 4 6 % 2 8 . 6 2 % 3 1 . 2 0 % 3 3 . 3 1 % 3 3 . 3 1 % 3 2 . 3 7 % 3 4 . 3 8 % 4 1 . 2 6 % 4 5 . 0 2 % 4 8 . 5 0 % 5 2 . 7 2 % 19 5 2 NR B C P I 4. 1 9 % 7 . 0 0 % 7 . 6 7 % 8 . 1 8 % 8 . 7 3 % 9 . 1 9 % 9 . 8 0 % 1 0 . 1 6 % 1 0 . 3 4 % 1 0 . 8 0 % 1 1 . 6 3 % 1 1 . 9 2 % 1 2 . 1 4 % 1 2 . 3 9 % 1 2 . 6 3 % 1 3 . 0 2 % 1 3 . 3 6 % 1 3 . 4 5 % 1 3 . 3 8 % 1 2 . 8 0 % 1 3 . 1 2 % 1 3 . 9 8 % 1 5 .0 7 % 1 6 . 7 4 % 1 7 . 7 8 % 1 8 . 6 7 % 1 9 . 2 2 % 1 9 . 8 4 % 2 1 . 7 0 % 2 4 . 7 7 % 2 7 . 8 5 % 3 0 . 3 7 % 3 2 . 4 1 % 3 2 . 4 1 % 3 1 . 5 0 % 3 3 . 4 6 % 4 0 . 1 6 % 4 3 . 8 2 % 4 7 . 2 0 % 5 1 . 3 0 % 19 5 1 NR B C P I 13 . 2 5 % 6 . 7 2 % 7 . 3 6 % 7 . 8 5 % 8 . 3 8 % 8 . 8 2 % 9 . 4 0 % 9 . 7 5 % 9 . 9 3 % 1 0 . 3 7 % 1 1 . 1 7 % 1 1 . 4 4 % 1 1 . 6 5 % 1 1 . 8 9 % 1 2 . 1 2 % 1 2 . 4 9 % 1 2 . 8 3 % 1 2 . 9 1 % 1 2 . 8 4 % 1 2 . 2 8 % 1 2 . 5 9 % 1 3 . 4 2 % 1 4 . 47 % 1 6 . 0 7 % 1 7 . 0 7 % 1 7 . 9 2 % 1 8 . 4 4 % 1 9 . 0 4 % 2 0 . 8 2 % 2 3 . 7 8 % 2 6 . 7 3 % 2 9 . 1 4 % 3 1 . 1 1 % 3 1 . 1 1 % 3 0 . 2 4 % 3 2 . 1 2 % 3 8 . 5 4 % 4 2 . 0 5 % 4 5 . 3 0 % 4 9 . 2 4 % 19 5 0 NR B C P I 4. 9 9 % 5 . 9 3 % 6 . 5 0 % 6 . 9 4 % 7 . 4 0 % 7 . 7 9 % 8 . 3 0 % 8 . 6 1 % 8 . 7 6 % 9 . 1 5 % 9 . 8 6 % 1 0 . 1 0 % 1 0 . 2 9 % 1 0 . 5 0 % 1 0 . 7 0 % 1 1 . 0 3 % 1 1 . 3 2 % 1 1 . 4 0 % 1 1 . 3 4 % 1 0 . 8 5 % 1 1 . 1 2 % 1 1 . 8 5 % 1 2 . 7 7 % 14 . 1 9 % 1 5 . 0 7 % 1 5 . 8 2 % 1 6 . 2 9 % 1 6 . 8 1 % 1 8 . 3 9 % 2 0 . 9 9 % 2 3 . 6 0 % 2 5 . 7 3 % 2 7 . 4 7 % 2 7 . 4 7 % 2 6 . 7 0 % 2 8 . 3 6 % 3 4 . 0 3 % 3 7 . 1 3 % 4 0 . 0 0 % 4 3 . 4 8 % 19 4 9 NR B C P I 4. 3 8 % 5 . 6 5 % 6 . 1 9 % 6 . 6 1 % 7 . 0 5 % 7 . 4 2 % 7 . 9 1 % 8 . 2 0 % 8 . 3 5 % 8 . 7 2 % 9 . 3 9 % 9 . 6 2 % 9 . 8 0 % 1 0 . 0 0 % 1 0 . 1 9 % 1 0 . 5 1 % 1 0 . 7 9 % 1 0 . 8 6 % 1 0 . 8 0 % 1 0 . 3 3 % 1 0 . 5 9 % 1 1 . 2 8 % 1 2 . 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% 2 7 . 2 0 % 2 9 . 5 7 % 19 4 4 NR B C P I 1. 1 3 % 3 . 9 9 % 4 . 3 7 % 4 . 6 6 % 4 . 9 8 % 5 . 2 4 % 5 . 5 8 % 5 . 7 9 % 5 . 8 9 % 6 . 1 6 % 6 . 6 3 % 6 . 7 9 % 6 . 9 2 % 7 . 0 6 % 7 . 2 0 % 7 . 4 2 % 7 . 6 2 % 7 . 6 7 % 7 . 6 3 % 7 . 2 9 % 7 . 4 8 % 7 . 9 7 % 8 . 5 9 % 9 . 5 4 % 1 0 . 1 4 % 1 0. 6 4 % 1 0 . 9 5 % 1 1 . 3 1 % 1 2 . 3 7 % 1 4 . 1 2 % 1 5 . 8 7 % 1 7 . 3 1 % 1 8 . 4 7 % 1 8 . 4 7 % 1 7 . 9 5 % 1 9 . 0 7 % 2 2 . 8 9 % 2 4 . 9 7 % 2 6 . 9 0 % 2 9 . 2 4 % 19 4 3 NR B C P I 3. 5 0 % 3 . 9 4 % 4 . 3 2 % 4 . 6 1 % 4 . 9 2 % 5 . 1 8 % 5 . 5 2 % 5 . 7 3 % 5 . 8 3 % 6 . 0 9 % 6 . 5 6 % 6 . 7 2 % 6 . 8 4 % 6 . 9 8 % 7 . 1 2 % 7 . 3 4 % 7 . 5 3 % 7 . 5 8 % 7 . 5 4 % 7 . 2 1 % 7 . 3 9 % 7 . 8 8 % 8 . 4 9 % 9 . 4 4 % 1 0 . 0 2 % 1 0. 5 2 % 1 0 . 8 3 % 1 1 . 1 8 % 1 2 . 2 3 % 1 3 . 9 6 % 1 5 . 7 0 % 1 7 . 1 1 % 1 8 . 2 7 % 1 8 . 2 7 % 1 7 . 7 5 % 1 8 . 8 6 % 2 2 . 6 3 % 2 4 . 6 9 % 2 6 . 6 0 % 2 8 . 9 1 % 19 4 2 NR B C P I 4. 9 0 % 3 . 8 1 % 4 . 1 7 % 4 . 4 6 % 4 . 7 5 % 5 . 0 1 % 5 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5 6 % 6 . 5 2 % 6 . 2 4 % 6 . 3 9 % 6 . 8 1 % 7 . 3 4 % 8 . 1 6 % 8 . 6 7 % 9 . 10 % 9 . 3 6 % 9 . 6 7 % 1 0 . 5 7 % 1 2 . 0 7 % 1 3 . 5 7 % 1 4 . 8 0 % 1 5 . 8 0 % 1 5 . 8 0 % 1 5 . 3 5 % 1 6 . 3 1 % 1 9 . 5 7 % 2 1 . 3 5 % 2 3 . 0 0 % 2 5 . 0 0 % 19 3 9 NR B C P I -0 . 8 9 % 3 . 2 9 % 3 . 6 1 % 3 . 8 5 % 4 . 1 1 % 4 . 3 2 % 4 . 6 1 % 4 . 7 8 % 4 . 8 6 % 5 . 0 8 % 5 . 4 7 % 5 . 6 0 % 5 . 7 1 % 5 . 8 3 % 5 . 9 4 % 6 . 1 2 % 6 . 2 9 % 6 . 3 3 % 6 . 2 9 % 6 . 0 2 % 6 . 1 7 % 6 . 5 7 % 7 . 0 9 % 7 . 8 7 % 8 . 3 6 % 8 .7 8 % 9 . 0 4 % 9 . 3 3 % 1 0 . 2 0 % 1 1 . 6 5 % 1 3 . 1 0 % 1 4 . 2 8 % 1 5 . 2 5 % 1 5 . 2 5 % 1 4 . 8 2 % 1 5 . 7 4 % 1 8 . 8 9 % 2 0 . 6 1 % 2 2 . 2 0 % 2 4 . 1 3 % 19 3 8 NR B C P I -0 . 8 8 % 3 . 3 2 % 3 . 6 4 % 3 . 8 8 % 4 . 1 4 % 4 . 3 6 % 4 . 6 5 % 4 . 8 2 % 4 . 9 1 % 5 . 1 3 % 5 . 5 2 % 5 . 6 6 % 5 . 7 6 % 5 . 8 8 % 5 . 9 9 % 6 . 1 8 % 6 . 3 4 % 6 . 3 8 % 6 . 3 5 % 6 . 0 7 % 6 . 2 3 % 6 . 6 3 % 7 . 1 5 % 7 . 9 5 % 8 . 4 4 % 8 .8 6 % 9 . 1 2 % 9 . 4 2 % 1 0 . 3 0 % 1 1 . 7 6 % 1 3 . 2 2 % 1 4 . 4 1 % 1 5 . 3 8 % 1 5 . 3 8 % 1 4 . 9 5 % 1 5 . 8 8 % 1 9 . 0 6 % 2 0 . 7 9 % 2 2 . 4 0 % 2 4 . 3 5 % 19 3 7 NR B C P I 6. 1 0 % 3 . 3 5 % 3 . 6 7 % 3 . 9 2 % 4 . 1 8 % 4 . 4 0 % 4 . 6 9 % 4 . 8 7 % 4 . 9 5 % 5 . 1 7 % 5 . 5 7 % 5 . 7 1 % 5 . 8 1 % 5 . 9 3 % 6 . 0 5 % 6 . 2 3 % 6 . 4 0 % 6 . 4 4 % 6 . 4 1 % 6 . 1 3 % 6 . 2 8 % 6 . 6 9 % 7 . 2 2 % 8 . 0 2 % 8 . 5 2 % 8 . 94 % 9 . 2 0 % 9 . 5 0 % 1 0 . 3 9 % 1 1 . 8 6 % 1 3 . 3 4 % 1 4 . 5 4 % 1 5 . 5 2 % 1 5 . 5 2 % 1 5 . 0 8 % 1 6 . 0 2 % 1 9 . 2 3 % 2 0 . 9 8 % 2 2 . 6 0 % 2 4 . 5 7 % 19 3 6 NR B C P I 0. 9 5 % 3 . 1 6 % 3 . 4 6 % 3 . 6 9 % 3 . 9 4 % 4 . 1 5 % 4 . 4 2 % 4 . 5 9 % 4 . 6 7 % 4 . 8 7 % 5 . 2 5 % 5 . 3 8 % 5 . 4 8 % 5 . 5 9 % 5 . 7 0 % 5 . 8 8 % 6 . 0 3 % 6 . 0 7 % 6 . 0 4 % 5 . 7 8 % 5 . 9 2 % 6 . 3 1 % 6 . 8 0 % 7 . 5 6 % 8 . 0 3 % 8 . 42 % 8 . 6 7 % 8 . 9 5 % 9 . 7 9 % 1 1 . 1 8 % 1 2 . 5 7 % 1 3 . 7 0 % 1 4 . 6 3 % 1 4 . 6 3 % 1 4 . 2 2 % 1 5 . 1 0 % 1 8 . 1 2 % 1 9 . 7 7 % 2 1 . 3 0 % 2 3 . 1 5 % 19 3 5 NR B C P I 0. 4 8 % 3 . 1 3 % 3 . 4 3 % 3 . 6 6 % 3 . 9 0 % 4 . 1 1 % 4 . 3 8 % 4 . 5 4 % 4 . 6 2 % 4 . 8 3 % 5 . 2 0 % 5 . 3 3 % 5 . 4 3 % 5 . 5 4 % 5 . 6 4 % 5 . 8 2 % 5 . 9 7 % 6 . 0 1 % 5 . 9 8 % 5 . 7 2 % 5 . 8 7 % 6 . 2 5 % 6 . 7 4 % 7 . 4 8 % 7 . 9 5 % 8 . 34 % 8 . 5 9 % 8 . 8 7 % 9 . 7 0 % 1 1 . 0 7 % 1 2 . 4 5 % 1 3 . 5 7 % 1 4 . 4 9 % 1 4 . 4 9 % 1 4 . 0 8 % 1 4 . 9 6 % 1 7 . 9 5 % 1 9 . 5 9 % 2 1 . 1 0 % 2 2 . 9 3 % 19 3 4 NR B C P I 0. 0 0 % 3 . 1 1 % 3 . 4 1 % 3 . 6 4 % 3 . 8 9 % 4 . 0 9 % 4 . 3 6 % 4 . 5 2 % 4 . 6 0 % 4 . 8 1 % 5 . 1 8 % 5 . 3 0 % 5 . 4 0 % 5 . 5 1 % 5 . 6 2 % 5 . 7 9 % 5 . 9 5 % 5 . 9 9 % 5 . 9 5 % 5 . 6 9 % 5 . 8 4 % 6 . 2 2 % 6 . 7 1 % 7 . 4 5 % 7 . 9 1 % 8 . 31 % 8 . 5 5 % 8 . 8 3 % 9 . 6 5 % 1 1 . 0 2 % 1 2 . 3 9 % 1 3 . 5 1 % 1 4 . 4 2 % 1 4 . 4 2 % 1 4 . 0 2 % 1 4 . 8 9 % 1 7 . 8 7 % 1 9 . 5 0 % 2 1 . 0 0 % 2 2 . 8 3 % 19 3 3 NR B C P I -3 . 6 7 % 3 . 1 1 % 3 . 4 1 % 3 . 6 4 % 3 . 8 9 % 4 . 0 9 % 4 . 3 6 % 4 . 5 2 % 4 . 6 0 % 4 . 8 1 % 5 . 1 8 % 5 . 3 0 % 5 . 4 0 % 5 . 5 1 % 5 . 6 2 % 5 . 7 9 % 5 . 9 5 % 5 . 9 9 % 5 . 9 5 % 5 . 6 9 % 5 . 8 4 % 6 . 2 2 % 6 . 7 1 % 7 . 4 5 % 7 . 9 1 % 8 .3 1 % 8 . 5 5 % 8 . 8 3 % 9 . 6 5 % 1 1 . 0 2 % 1 2 . 3 9 % 1 3 . 5 1 % 1 4 . 4 2 % 1 4 . 4 2 % 1 4 . 0 2 % 1 4 . 8 9 % 1 7 . 8 7 % 1 9 . 5 0 % 2 1 . 0 0 % 2 2 . 8 3 % 19 3 2 NR B C P I -4 . 8 0 % 3 . 2 3 % 3 . 5 4 % 3 . 7 8 % 4 . 0 3 % 4 . 2 5 % 4 . 5 3 % 4 . 6 9 % 4 . 7 8 % 4 . 9 9 % 5 . 3 7 % 5 . 5 0 % 5 . 6 1 % 5 . 7 2 % 5 . 8 3 % 6 . 0 1 % 6 . 1 7 % 6 . 2 1 % 6 . 1 8 % 5 . 9 1 % 6 . 0 6 % 6 . 4 6 % 6 . 9 6 % 7 . 7 3 % 8 . 2 1 % 8 .6 2 % 8 . 8 8 % 9 . 1 6 % 1 0 . 0 2 % 1 1 . 4 4 % 1 2 . 8 6 % 1 4 . 0 2 % 1 4 . 9 7 % 1 4 . 9 7 % 1 4 . 5 5 % 1 5 . 4 6 % 1 8 . 5 5 % 2 0 . 2 4 % 2 1 . 8 0 % 2 3 . 7 0 % 19 3 1 NR B C P I -5 . 7 6 % 3 . 3 9 % 3 . 7 2 % 3 . 9 7 % 4 . 2 4 % 4 . 4 6 % 4 . 7 5 % 4 . 9 3 % 5 . 0 2 % 5 . 2 4 % 5 . 6 4 % 5 . 7 8 % 5 . 8 9 % 6 . 0 1 % 6 . 1 3 % 6 . 3 2 % 6 . 4 8 % 6 . 5 3 % 6 . 4 9 % 6 . 2 1 % 6 . 3 7 % 6 . 7 8 % 7 . 3 1 % 8 . 1 2 % 8 . 6 3 % 9 .0 6 % 9 . 3 2 % 9 . 6 3 % 1 0 . 5 3 % 1 2 . 0 2 % 1 3 . 5 1 % 1 4 . 7 3 % 1 5 . 7 3 % 1 5 . 7 3 % 1 5 . 2 8 % 1 6 . 2 4 % 1 9 . 4 8 % 2 1 . 2 6 % 2 2 . 9 0 % 2 4 . 8 9 % 19 3 0 NR B C P I -2 . 8 0 % 3 . 6 0 % 3 . 9 5 % 4 . 2 1 % 4 . 5 0 % 4 . 7 3 % 5 . 0 4 % 5 . 2 3 % 5 . 3 2 % 5 . 5 6 % 5 . 9 9 % 6 . 1 3 % 6 . 2 5 % 6 . 3 8 % 6 . 5 0 % 6 . 7 0 % 6 . 8 8 % 6 . 9 3 % 6 . 8 9 % 6 . 5 9 % 6 . 7 6 % 7 . 2 0 % 7 . 7 6 % 8 . 6 2 % 9 . 1 6 % 9 .6 1 % 9 . 8 9 % 1 0 . 2 1 % 1 1 . 1 7 % 1 2 . 7 5 % 1 4 . 3 4 % 1 5 . 6 3 % 1 6 . 6 9 % 1 6 . 6 9 % 1 6 . 2 2 % 1 7 . 2 3 % 2 0 . 6 7 % 2 2 . 5 6 % 2 4 . 3 0 % 2 6 . 4 1 % 19 2 9 NR B C P I 4. 6 0 % 3 . 7 1 % 4 . 0 6 % 4 . 3 3 % 4 . 6 3 % 4 . 8 7 % 5 . 1 9 % 5 . 3 8 % 5 . 4 8 % 5 . 7 2 % 6 . 1 6 % 6 . 3 1 % 6 . 4 3 % 6 . 5 6 % 6 . 6 9 % 6 . 9 0 % 7 . 0 8 % 7 . 1 3 % 7 . 0 9 % 6 . 7 8 % 6 . 9 5 % 7 . 4 0 % 7 . 9 8 % 8 . 8 7 % 9 . 4 2 % 9 . 89 % 1 0 . 1 8 % 1 0 . 5 1 % 1 1 . 4 9 % 1 3 . 1 2 % 1 4 . 7 5 % 1 6 . 0 8 % 1 7 . 1 7 % 1 7 . 1 7 % 1 6 . 6 9 % 1 7 . 7 2 % 2 1 . 2 7 % 2 3 . 2 1 % 2 5 . 0 0 % 2 7 . 1 7 % 19 2 8 NR B C P I 0. 8 4 % 3 . 5 4 % 3 . 8 8 % 4 . 1 4 % 4 . 4 2 % 4 . 6 6 % 4 . 9 6 % 5 . 1 5 % 5 . 2 4 % 5 . 4 7 % 5 . 8 9 % 6 . 0 3 % 6 . 1 5 % 6 . 2 7 % 6 . 3 9 % 6 . 5 9 % 6 . 7 7 % 6 . 8 1 % 6 . 7 8 % 6 . 4 8 % 6 . 6 4 % 7 . 0 8 % 7 . 6 3 % 8 . 4 8 % 9 . 0 1 % 9 . 45 % 9 . 7 3 % 1 0 . 0 5 % 1 0 . 9 9 % 1 2 . 5 4 % 1 4 . 1 0 % 1 5 . 3 8 % 1 6 . 4 1 % 1 6 . 4 1 % 1 5 . 9 5 % 1 6 . 9 4 % 2 0 . 3 3 % 2 2 . 1 9 % 2 3 . 9 0 % 2 5 . 9 8 % 19 2 7 NR B C P I 0. 8 5 % 3 . 5 1 % 3 . 8 5 % 4 . 1 1 % 4 . 3 8 % 4 . 6 2 % 4 . 9 2 % 5 . 1 0 % 5 . 1 9 % 5 . 4 2 % 5 . 8 4 % 5 . 9 8 % 6 . 0 9 % 6 . 2 2 % 6 . 3 4 % 6 . 5 4 % 6 . 7 1 % 6 . 7 5 % 6 . 7 2 % 6 . 4 3 % 6 . 5 9 % 7 . 0 2 % 7 . 5 7 % 8 . 4 1 % 8 . 9 3 % 9 . 37 % 9 . 6 5 % 9 . 9 6 % 1 0 . 8 9 % 1 2 . 4 4 % 1 3 . 9 8 % 1 5 . 2 5 % 1 6 . 2 8 % 1 6 . 2 8 % 1 5 . 8 2 % 1 6 . 8 0 % 2 0 . 1 6 % 2 2 . 0 0 % 2 3 . 7 0 % 2 5 . 7 6 % 19 2 6 CP I - C a n a d a 0. 0 0 % 3 . 4 8 % 3 . 8 2 % 4 . 0 7 % 4 . 3 5 % 4 . 5 8 % 4 . 8 8 % 5 . 0 6 % 5 . 1 5 % 5 . 3 8 % 5 . 7 9 % 5 . 9 3 % 6 . 0 4 % 6 . 1 7 % 6 . 2 9 % 6 . 4 8 % 6 . 6 5 % 6 . 7 0 % 6 . 6 6 % 6 . 3 7 % 6 . 5 3 % 6 . 9 6 % 7 . 5 0 % 8 . 3 4 % 8 . 8 5 % 9 . 29 % 9 . 5 7 % 9 . 8 8 % 1 0 . 8 0 % 1 2 . 3 3 % 1 3 . 8 7 % 1 5 . 1 2 % 1 6 . 1 4 % 1 6 . 1 4 % 1 5 . 6 9 % 1 6 . 6 6 % 1 9 . 9 9 % 2 1 . 8 2 % 2 3 . 5 0 % 2 5 . 5 4 % 19 2 5 CP I - C a n a d a 1. 8 7 % 3 . 4 8 % 3 . 8 2 % 4 . 0 7 % 4 . 3 5 % 4 . 5 8 % 4 . 8 8 % 5 . 0 6 % 5 . 1 5 % 5 . 3 8 % 5 . 7 9 % 5 . 9 3 % 6 . 0 4 % 6 . 1 7 % 6 . 2 9 % 6 . 4 8 % 6 . 6 5 % 6 . 7 0 % 6 . 6 6 % 6 . 3 7 % 6 . 5 3 % 6 . 9 6 % 7 . 5 0 % 8 . 3 4 % 8 . 8 5 % 9 . 29 % 9 . 5 7 % 9 . 8 8 % 1 0 . 8 0 % 1 2 . 3 3 % 1 3 . 8 7 % 1 5 . 1 2 % 1 6 . 1 4 % 1 6 . 1 4 % 1 5 . 6 9 % 1 6 . 6 6 % 1 9 . 9 9 % 2 1 . 8 2 % 2 3 . 5 0 % 2 5 . 5 4 % 19 2 4 CP I - C a n a d a -1 . 8 3 % 3 . 4 2 % 3 . 7 5 % 4 . 0 0 % 4 . 2 7 % 4 . 4 9 % 4 . 7 9 % 4 . 9 7 % 5 . 0 5 % 5 . 2 8 % 5 . 6 9 % 5 . 8 2 % 5 . 9 3 % 6 . 0 6 % 6 . 1 7 % 6 . 3 6 % 6 . 5 3 % 6 . 5 7 % 6 . 5 4 % 6 . 2 6 % 6 . 4 1 % 6 . 8 3 % 7 . 3 7 % 8 . 1 8 % 8 . 6 9 % 9 .1 2 % 9 . 3 9 % 9 . 7 0 % 1 0 . 6 0 % 1 2 . 1 1 % 1 3 . 6 1 % 1 4 . 8 4 % 1 5 . 8 4 % 1 5 . 8 4 % 1 5 . 4 0 % 1 6 . 3 5 % 1 9 . 6 3 % 2 1 . 4 2 % 2 3 . 0 7 % 2 5 . 0 7 % 19 2 3 CP I - C a n a d a 0. 0 0 % 3 . 4 8 % 3 . 8 2 % 4 . 0 7 % 4 . 3 5 % 4 . 5 8 % 4 . 8 8 % 5 . 0 6 % 5 . 1 5 % 5 . 3 8 % 5 . 7 9 % 5 . 9 3 % 6 . 0 4 % 6 . 1 7 % 6 . 2 9 % 6 . 4 8 % 6 . 6 5 % 6 . 7 0 % 6 . 6 6 % 6 . 3 7 % 6 . 5 3 % 6 . 9 6 % 7 . 5 0 % 8 . 3 4 % 8 . 8 5 % 9 . 29 % 9 . 5 7 % 9 . 8 8 % 1 0 . 8 0 % 1 2 . 3 3 % 1 3 . 8 7 % 1 5 . 1 2 % 1 6 . 1 4 % 1 6 . 1 4 % 1 5 . 6 9 % 1 6 . 6 6 % 1 9 . 9 9 % 2 1 . 8 2 % 2 3 . 5 0 % 2 5 . 5 4 % 19 2 2 CP I - C a n a d a -8 . 4 0 % 3 . 4 8 % 3 . 8 2 % 4 . 0 7 % 4 . 3 5 % 4 . 5 8 % 4 . 8 8 % 5 . 0 6 % 5 . 1 5 % 5 . 3 8 % 5 . 7 9 % 5 . 9 3 % 6 . 0 4 % 6 . 1 7 % 6 . 2 9 % 6 . 4 8 % 6 . 6 5 % 6 . 7 0 % 6 . 6 6 % 6 . 3 7 % 6 . 5 3 % 6 . 9 6 % 7 . 5 0 % 8 . 3 4 % 8 . 8 5 % 9 .2 9 % 9 . 5 7 % 9 . 8 8 % 1 0 . 8 0 % 1 2 . 3 3 % 1 3 . 8 7 % 1 5 . 1 2 % 1 6 . 1 4 % 1 6 . 1 4 % 1 5 . 6 9 % 1 6 . 6 6 % 1 9 . 9 9 % 2 1 . 8 2 % 2 3 . 5 0 % 2 5 . 5 4 % 19 2 1 CP I - C a n a d a -1 1 . 8 5 % 3 . 8 0 % 4 . 1 7 % 4 . 4 5 % 4 . 7 5 % 5 . 0 0 % 5 . 3 3 % 5 . 5 2 % 5 . 6 2 % 5 . 8 7 % 6 . 3 2 % 6 . 4 8 % 6 . 6 0 % 6 . 7 4 % 6 . 8 6 % 7 . 0 8 % 7 . 2 6 % 7 . 3 1 % 7 . 2 7 % 6 . 9 6 % 7 . 1 3 % 7 . 6 0 % 8 . 1 9 % 9 . 1 0 % 9 . 6 7 % 10 . 1 5 % 1 0 . 4 5 % 1 0 . 7 8 % 1 1 . 7 9 % 1 3 . 4 7 % 1 5 . 1 4 % 1 6 . 5 1 % 1 7 . 6 2 % 1 7 . 6 2 % 1 7 . 1 2 % 1 8 . 1 9 % 2 1 . 8 3 % 2 3 . 8 2 % 2 5 . 6 6 % 2 7 . 8 9 % 19 2 0 CP I - C a n a d a 16 . 3 8 % 4 . 3 1 % 4 . 7 3 % 5 . 0 5 % 5 . 3 8 % 5 . 6 7 % 6 . 0 4 % 6 . 2 7 % 6 . 3 8 % 6 . 6 6 % 7 . 1 7 % 7 . 3 5 % 7 . 4 8 % 7 . 6 4 % 7 . 7 9 % 8 . 0 3 % 8 . 2 4 % 8 . 3 0 % 8 . 2 5 % 7 . 8 9 % 8 . 0 9 % 8 . 6 2 % 9 . 2 9 % 1 0 . 3 2 % 1 0 . 9 7 % 1 1 . 5 1 % 1 1 . 8 5 % 1 2 . 2 3 % 1 3 . 3 8 % 1 5 . 2 8 % 1 7 . 1 7 % 1 8 . 7 2 % 1 9 . 9 9 % 1 9 . 9 9 % 1 9 . 4 3 % 2 0 . 6 3 % 2 4 . 7 6 % 2 7 . 0 2 % 2 9 . 1 1 % 3 1 . 6 4 % 19 1 9 CP I - C a n a d a 9. 4 3 % 3 . 7 1 % 4 . 0 6 % 4 . 3 4 % 4 . 6 3 % 4 . 8 7 % 5 . 1 9 % 5 . 3 8 % 5 . 4 8 % 5 . 7 2 % 6 . 1 6 % 6 . 3 1 % 6 . 4 3 % 6 . 5 7 % 6 . 6 9 % 6 . 9 0 % 7 . 0 8 % 7 . 1 3 % 7 . 0 9 % 6 . 7 8 % 6 . 9 5 % 7 . 4 1 % 7 . 9 9 % 8 . 8 7 % 9 . 4 2 % 9 . 89 % 1 0 . 1 8 % 1 0 . 5 1 % 1 1 . 5 0 % 1 3 . 1 3 % 1 4 . 7 6 % 1 6 . 0 9 % 1 7 . 1 7 % 1 7 . 1 7 % 1 6 . 6 9 % 1 7 . 7 3 % 2 1 . 2 8 % 2 3 . 2 2 % 2 5 . 0 1 % 2 7 . 1 8 % 19 1 8 CP I - C a n a d a 12 . 7 7 % 3 . 3 9 % 3 . 7 1 % 3 . 9 6 % 4 . 2 3 % 4 . 4 5 % 4 . 7 4 % 4 . 9 2 % 5 . 0 1 % 5 . 2 3 % 5 . 6 3 % 5 . 7 7 % 5 . 8 8 % 6 . 0 0 % 6 . 1 1 % 6 . 3 0 % 6 . 4 7 % 6 . 5 1 % 6 . 4 8 % 6 . 2 0 % 6 . 3 5 % 6 . 7 7 % 7 . 3 0 % 8 . 1 1 % 8 . 6 1 % 9 .0 4 % 9 . 3 0 % 9 . 6 1 % 1 0 . 5 1 % 1 1 . 9 9 % 1 3 . 4 8 % 1 4 . 7 0 % 1 5 . 6 9 % 1 5 . 6 9 % 1 5 . 2 5 % 1 6 . 2 0 % 1 9 . 4 4 % 2 1 . 2 2 % 2 2 . 8 5 % 2 4 . 8 4 % 19 1 7 CP I - C a n a d a 18 . 9 9 % 3 . 0 0 % 3 . 2 9 % 3 . 5 1 % 3 . 7 5 % 3 . 9 5 % 4 . 2 1 % 4 . 3 6 % 4 . 4 4 % 4 . 6 4 % 5 . 0 0 % 5 . 1 2 % 5 . 2 1 % 5 . 3 2 % 5 . 4 2 % 5 . 5 9 % 5 . 7 4 % 5 . 7 8 % 5 . 7 5 % 5 . 5 0 % 5 . 6 3 % 6 . 0 0 % 6 . 4 7 % 7 . 1 9 % 7 . 6 4 % 8 .0 2 % 8 . 2 5 % 8 . 5 2 % 9 . 3 2 % 1 0 . 6 4 % 1 1 . 9 6 % 1 3 . 0 4 % 1 3 . 9 2 % 1 3 . 9 2 % 1 3 . 5 3 % 1 4 . 3 7 % 1 7 . 2 4 % 1 8 . 8 1 % 2 0 . 2 7 % 2 2 . 0 3 % 19 1 6 CP I - C a n a d a 8. 2 2 % 2 . 5 2 % 2 . 7 7 % 2 . 9 5 % 3 . 1 5 % 3 . 3 2 % 3 . 5 4 % 3 . 6 7 % 3 . 7 3 % 3 . 9 0 % 4 . 2 0 % 4 . 3 0 % 4 . 3 8 % 4 . 4 7 % 4 . 5 6 % 4 . 7 0 % 4 . 8 2 % 4 . 8 5 % 4 . 8 3 % 4 . 6 2 % 4 . 7 3 % 5 . 0 4 % 5 . 4 4 % 6 . 0 4 % 6 . 4 2 % 6 . 74 % 6 . 9 3 % 7 . 1 6 % 7 . 8 3 % 8 . 9 4 % 1 0 . 0 5 % 1 0 . 9 6 % 1 1 . 7 0 % 1 1 . 7 0 % 1 1 . 3 7 % 1 2 . 0 8 % 1 4 . 4 9 % 1 5 . 8 1 % 1 7 . 0 3 % 1 8 . 5 1 % 19 1 5 CP I - C a n a d a 1. 3 9 % 2 . 3 3 % 2 . 5 6 % 2 . 7 3 % 2 . 9 1 % 3 . 0 7 % 3 . 2 7 % 3 . 3 9 % 3 . 4 5 % 3 . 6 0 % 3 . 8 8 % 3 . 9 7 % 4 . 0 5 % 4 . 1 3 % 4 . 2 1 % 4 . 3 4 % 4 . 4 6 % 4 . 4 9 % 4 . 4 6 % 4 . 2 7 % 4 . 3 8 % 4 . 6 6 % 5 . 0 3 % 5 . 5 8 % 5 . 9 3 % 6 . 22 % 6 . 4 1 % 6 . 6 2 % 7 . 2 3 % 8 . 2 6 % 9 . 2 9 % 1 0 . 1 3 % 1 0 . 8 1 % 1 0 . 8 1 % 1 0 . 5 0 % 1 1 . 1 6 % 1 3 . 3 9 % 1 4 . 6 1 % 1 5 . 7 4 % 1 7 . 1 1 % 19 1 4 No m i n a l ( 2 % ) 2. 0 0 % 2 . 3 0 % 2 . 5 2 % 2 . 6 9 % 2 . 8 7 % 3 . 0 2 % 3 . 2 2 % 3 . 3 4 % 3 . 4 0 % 3 . 5 5 % 3 . 8 3 % 3 . 9 2 % 3 . 9 9 % 4 . 0 8 % 4 . 1 5 % 4 . 2 8 % 4 . 3 9 % 4 . 4 2 % 4 . 4 0 % 4 . 2 1 % 4 . 3 2 % 4 . 6 0 % 4 . 9 6 % 5 . 5 1 % 5 . 8 5 % 6 . 14 % 6 . 3 2 % 6 . 5 3 % 7 . 1 4 % 8 . 1 5 % 9 . 1 6 % 9 . 9 9 % 1 0 . 6 6 % 1 0 . 6 6 % 1 0 . 3 6 % 1 1 . 0 1 % 1 3 . 2 1 % 1 4 . 4 1 % 1 5 . 5 2 % 1 6 . 8 7 % 19 1 3 No m i n a l ( 2 % ) 2. 0 0 % 2 . 2 6 % 2 . 4 7 % 2 . 6 4 % 2 . 8 2 % 2 . 9 6 % 3 . 1 6 % 3 . 2 8 % 3 . 3 3 % 3 . 4 8 % 3 . 7 5 % 3 . 8 4 % 3 . 9 1 % 4 . 0 0 % 4 . 0 7 % 4 . 2 0 % 4 . 3 1 % 4 . 3 4 % 4 . 3 1 % 4 . 1 3 % 4 . 2 3 % 4 . 5 1 % 4 . 8 6 % 5 . 4 0 % 5 . 7 3 % 6 . 02 % 6 . 2 0 % 6 . 4 0 % 7 . 0 0 % 7 . 9 9 % 8 . 9 8 % 9 . 7 9 % 1 0 . 4 5 % 1 0 . 4 5 % 1 0 . 1 6 % 1 0 . 7 9 % 1 2 . 9 5 % 1 4 . 1 3 % 1 5 . 2 2 % 1 6 . 5 4 % 19 1 2 No m i n a l ( 2 % ) 2. 0 0 % 2 . 2 1 % 2 . 4 2 % 2 . 5 9 % 2 . 7 6 % 2 . 9 1 % 3 . 1 0 % 3 . 2 1 % 3 . 2 7 % 3 . 4 1 % 3 . 6 8 % 3 . 7 7 % 3 . 8 4 % 3 . 9 2 % 3 . 9 9 % 4 . 1 2 % 4 . 2 2 % 4 . 2 5 % 4 . 2 3 % 4 . 0 5 % 4 . 1 5 % 4 . 4 2 % 4 . 7 6 % 5 . 2 9 % 5 . 6 2 % 5 . 90 % 6 . 0 7 % 6 . 2 7 % 6 . 8 6 % 7 . 8 3 % 8 . 8 0 % 9 . 6 0 % 1 0 . 2 5 % 1 0 . 2 5 % 9 . 9 6 % 1 0 . 5 8 % 1 2 . 6 9 % 1 3 . 8 5 % 1 4 . 9 2 % 1 6 . 2 2 % 19 1 1 No m i n a l ( 2 % ) 2. 0 0 % 2 . 1 7 % 2 . 3 8 % 2 . 5 4 % 2 . 7 1 % 2 . 8 5 % 3 . 0 4 % 3 . 1 5 % 3 . 2 1 % 3 . 3 5 % 3 . 6 1 % 3 . 6 9 % 3 . 7 6 % 3 . 8 4 % 3 . 9 1 % 4 . 0 3 % 4 . 1 4 % 4 . 1 7 % 4 . 1 5 % 3 . 9 7 % 4 . 0 7 % 4 . 3 3 % 4 . 6 7 % 5 . 1 9 % 5 . 5 1 % 5 . 79 % 5 . 9 6 % 6 . 1 5 % 6 . 7 2 % 7 . 6 8 % 8 . 6 3 % 9 . 4 1 % 1 0 . 0 5 % 1 0 . 0 5 % 9 . 7 6 % 1 0 . 3 7 % 1 2 . 4 4 % 1 3 . 5 8 % 1 4 . 6 3 % 1 5 . 9 0 % 19 1 0 No m i n a l ( 2 % ) 2. 0 0 % 2 . 1 3 % 2 . 3 3 % 2 . 4 9 % 2 . 6 5 % 2 . 7 9 % 2 . 9 8 % 3 . 0 9 % 3 . 1 4 % 3 . 2 8 % 3 . 5 3 % 3 . 6 2 % 3 . 6 9 % 3 . 7 6 % 3 . 8 4 % 3 . 9 6 % 4 . 0 6 % 4 . 0 9 % 4 . 0 7 % 3 . 8 9 % 3 . 9 9 % 4 . 2 5 % 4 . 5 8 % 5 . 0 9 % 5 . 4 0 % 5 . 67 % 5 . 8 4 % 6 . 0 3 % 6 . 5 9 % 7 . 5 3 % 8 . 4 6 % 9 . 2 3 % 9 . 8 5 % 9 . 8 5 % 9 . 5 7 % 1 0 . 1 7 % 1 2 . 2 0 % 1 3 . 3 1 % 1 4 . 3 4 % 1 5 . 5 9 % 19 0 9 No m i n a l ( 2 % ) 2. 0 0 % 2 . 0 8 % 2 . 2 8 % 2 . 4 4 % 2 . 6 0 % 2 . 7 4 % 2 . 9 2 % 3 . 0 3 % 3 . 0 8 % 3 . 2 2 % 3 . 4 7 % 3 . 5 5 % 3 . 6 2 % 3 . 6 9 % 3 . 7 6 % 3 . 8 8 % 3 . 9 8 % 4 . 0 1 % 3 . 9 9 % 3 . 8 1 % 3 . 9 1 % 4 . 1 6 % 4 . 4 9 % 4 . 9 9 % 5 . 3 0 % 5 . 56 % 5 . 7 2 % 5 . 9 1 % 6 . 4 6 % 7 . 3 8 % 8 . 3 0 % 9 . 0 5 % 9 . 6 6 % 9 . 6 6 % 9 . 3 8 % 9 . 9 7 % 1 1 . 9 6 % 1 3 . 0 5 % 1 4 . 0 6 % 1 5 . 2 8 % 19 0 8 No m i n a l ( 2 % ) 2. 0 0 % 2 . 0 4 % 2 . 2 4 % 2 . 3 9 % 2 . 5 5 % 2 . 6 8 % 2 . 8 6 % 2 . 9 7 % 3 . 0 2 % 3 . 1 5 % 3 . 4 0 % 3 . 4 8 % 3 . 5 4 % 3 . 6 2 % 3 . 6 9 % 3 . 8 0 % 3 . 9 0 % 3 . 9 3 % 3 . 9 1 % 3 . 7 4 % 3 . 8 3 % 4 . 0 8 % 4 . 4 0 % 4 . 8 9 % 5 . 1 9 % 5 . 45 % 5 . 6 1 % 5 . 7 9 % 6 . 3 4 % 7 . 2 3 % 8 . 1 3 % 8 . 8 7 % 9 . 4 7 % 9 . 4 7 % 9 . 2 0 % 9 . 7 7 % 1 1 . 7 3 % 1 2 . 8 0 % 1 3 . 7 8 % 1 4 . 9 8 % 19 0 7 No m i n a l ( 2 % ) 2. 0 0 % 2 . 0 0 % 2 . 1 9 % 2 . 3 4 % 2 . 5 0 % 2 . 6 3 % 2 . 8 1 % 2 . 9 1 % 2 . 9 6 % 3 . 0 9 % 3 . 3 3 % 3 . 4 1 % 3 . 4 7 % 3 . 5 5 % 3 . 6 1 % 3 . 7 3 % 3 . 8 3 % 3 . 8 5 % 3 . 8 3 % 3 . 6 6 % 3 . 7 6 % 4 . 0 0 % 4 . 3 2 % 4 . 7 9 % 5 . 0 9 % 5 . 34 % 5 . 5 0 % 5 . 6 8 % 6 . 2 1 % 7 . 0 9 % 7 . 9 7 % 8 . 6 9 % 9 . 2 8 % 9 . 2 8 % 9 . 0 2 % 9 . 5 8 % 1 1 . 5 0 % 1 2 . 5 5 % 1 3 . 5 1 % 1 4 . 6 9 % 19 0 6 No m i n a l ( 2 % ) 2. 0 0 % 1 . 9 6 % 2 . 1 5 % 2 . 3 0 % 2 . 4 5 % 2 . 5 8 % 2 . 7 5 % 2 . 8 5 % 2 . 9 0 % 3 . 0 3 % 3 . 2 7 % 3 . 3 4 % 3 . 4 1 % 3 . 4 8 % 3 . 5 4 % 3 . 6 5 % 3 . 7 5 % 3 . 7 8 % 3 . 7 6 % 3 . 5 9 % 3 . 6 8 % 3 . 9 2 % 4 . 2 3 % 4 . 7 0 % 4 . 9 9 % 5 . 24 % 5 . 3 9 % 5 . 5 7 % 6 . 0 9 % 6 . 9 5 % 7 . 8 2 % 8 . 5 2 % 9 . 1 0 % 9 . 1 0 % 8 . 8 4 % 9 . 3 9 % 1 1 . 2 7 % 1 2 . 3 0 % 1 3 . 2 5 % 1 4 . 4 0 % Ye a r o f Ac q u i s i t i o n , Co n s t r u c t i o n , or De v e l o p m e n t I n d e x S o u r c e AN N U A L IN F L A T I O N Hi s t o r i c a l C o s t I n d e x R a t e B a s e d o n Y e a r o f R e p l a c e m e n t / R e p r o d u c t i o n / A p p r a i s e d C o s t A PP E N D I X G : LO O K - U P T A B L E F O R D E F L A T I O N P U R P O S E S PR I M A R I L Y B A S E D O N T H E N O N - R E S I D E N T I A L B U I L D I N G C O N S T R U C I O N P R I C E I N D E X AL L A S S E T S U N D E R O P T I O N 1 O R C O N S T R U C T I O N A S S E T S U N D E R O P T I O N 2 BA S E D O N Y E A R O F R E P L A C E M E N T / R E P R O D U C T I O N / A P P R A I S E D C O S T (U p d a t e d f o r 2 0 0 8 ) Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . G-1 20 0 8 2 0 0 7 20 0 6 2 0 0 5 2 0 0 4 2 0 0 3 2 0 0 2 2 0 0 1 2 0 0 0 1 9 9 9 1 9 9 8 1 9 9 7 1 9 9 6 1 9 9 5 1 9 9 4 1 9 9 3 1 9 9 2 1 9 9 1 1 9 9 0 1 9 8 9 1 9 8 8 1 9 8 7 1 9 8 6 1 9 8 5 1 9 8 4 1 9 8 3 1 9 8 2 1 9 8 1 1 9 8 0 1 9 7 9 1 9 7 8 1 9 7 7 1 9 7 6 1 9 7 5 1 9 7 4 1 9 7 3 1 9 7 2 1 9 7 1 1 9 7 0 Ye a r o f Ac q u i s i t i o n , Co n s t r u c t i o n , or De v e l o p m e n t I n d e x S o u r c e AN N U A L IN F L A T I O N Hi s t o r i c a l C o s t I n d e x R a t e B a s e d o n Y e a r o f R e p l a c e m e n t / R e p r o d u c t i o n / A p p r a i s e d C o s t A PP E N D I X G : LO O K - U P T A B L E F O R D E F L A T I O N P U R P O S E S PR I M A R I L Y B A S E D O N T H E N O N - R E S I D E N T I A L B U I L D I N G C O N S T R U C I O N P R I C E I N D E X AL L A S S E T S U N D E R O P T I O N 1 O R C O N S T R U C T I O N A S S E T S U N D E R O P T I O N 2 BA S E D O N Y E A R O F R E P L A C E M E N T / R E P R O D U C T I O N / A P P R A I S E D C O S T (U p d a t e d f o r 2 0 0 8 ) 19 0 5 No m i n a l ( 2 % ) 2. 0 0 % 1 . 9 3 % 2 . 1 1 % 2 . 2 5 % 2 . 4 0 % 2 . 5 3 % 2 . 7 0 % 2 . 8 0 % 2 . 8 5 % 2 . 9 7 % 3 . 2 0 % 3 . 2 8 % 3 . 3 4 % 3 . 4 1 % 3 . 4 7 % 3 . 5 8 % 3 . 6 8 % 3 . 7 0 % 3 . 6 8 % 3 . 5 2 % 3 . 6 1 % 3 . 8 5 % 4 . 1 5 % 4 . 6 1 % 4 . 8 9 % 5 . 14 % 5 . 2 9 % 5 . 4 6 % 5 . 9 7 % 6 . 8 2 % 7 . 6 6 % 8 . 3 6 % 8 . 9 2 % 8 . 9 2 % 8 . 6 7 % 9 . 2 1 % 1 1 . 0 5 % 1 2 . 0 6 % 1 2 . 9 9 % 1 4 . 1 2 % 19 0 4 No m i n a l ( 2 % ) 2. 0 0 % 1 . 8 9 % 2 . 0 7 % 2 . 2 1 % 2 . 3 6 % 2 . 4 8 % 2 . 6 4 % 2 . 7 4 % 2 . 7 9 % 2 . 9 1 % 3 . 1 4 % 3 . 2 1 % 3 . 2 7 % 3 . 3 4 % 3 . 4 1 % 3 . 5 1 % 3 . 6 1 % 3 . 6 3 % 3 . 6 1 % 3 . 4 5 % 3 . 5 4 % 3 . 7 7 % 4 . 0 7 % 4 . 5 2 % 4 . 8 0 % 5 . 04 % 5 . 1 8 % 5 . 3 5 % 5 . 8 5 % 6 . 6 8 % 7 . 5 1 % 8 . 1 9 % 8 . 7 5 % 8 . 7 5 % 8 . 5 0 % 9 . 0 3 % 1 0 . 8 3 % 1 1 . 8 2 % 1 2 . 7 3 % 1 3 . 8 4 % 19 0 3 No m i n a l ( 2 % ) 2. 0 0 % 1 . 8 5 % 2 . 0 3 % 2 . 1 6 % 2 . 3 1 % 2 . 4 3 % 2 . 5 9 % 2 . 6 9 % 2 . 7 4 % 2 . 8 6 % 3 . 0 8 % 3 . 1 5 % 3 . 2 1 % 3 . 2 8 % 3 . 3 4 % 3 . 4 4 % 3 . 5 3 % 3 . 5 6 % 3 . 5 4 % 3 . 3 9 % 3 . 4 7 % 3 . 7 0 % 3 . 9 9 % 4 . 4 3 % 4 . 7 0 % 4 . 94 % 5 . 0 8 % 5 . 2 5 % 5 . 7 4 % 6 . 5 5 % 7 . 3 7 % 8 . 0 3 % 8 . 5 7 % 8 . 5 7 % 8 . 3 3 % 8 . 8 5 % 1 0 . 6 2 % 1 1 . 5 9 % 1 2 . 4 8 % 1 3 . 5 7 % 19 0 2 No m i n a l ( 2 % ) 2. 0 0 % 1 . 8 1 % 1 . 9 9 % 2 . 1 2 % 2 . 2 6 % 2 . 3 8 % 2 . 5 4 % 2 . 6 4 % 2 . 6 8 % 2 . 8 0 % 3 . 0 2 % 3 . 0 9 % 3 . 1 5 % 3 . 2 1 % 3 . 2 7 % 3 . 3 8 % 3 . 4 7 % 3 . 4 9 % 3 . 4 7 % 3 . 3 2 % 3 . 4 0 % 3 . 6 2 % 3 . 9 1 % 4 . 3 4 % 4 . 6 1 % 4 . 84 % 4 . 9 8 % 5 . 1 5 % 5 . 6 3 % 6 . 4 2 % 7 . 2 2 % 7 . 8 7 % 8 . 4 1 % 8 . 4 1 % 8 . 1 7 % 8 . 6 8 % 1 0 . 4 1 % 1 1 . 3 6 % 1 2 . 2 4 % 1 3 . 3 0 % 19 0 1 No m i n a l ( 2 % ) 2. 0 0 % 1 . 7 8 % 1 . 9 5 % 2 . 0 8 % 2 . 2 2 % 2 . 3 4 % 2 . 4 9 % 2 . 5 8 % 2 . 6 3 % 2 . 7 5 % 2 . 9 6 % 3 . 0 3 % 3 . 0 9 % 3 . 1 5 % 3 . 2 1 % 3 . 3 1 % 3 . 4 0 % 3 . 4 2 % 3 . 4 0 % 3 . 2 5 % 3 . 3 4 % 3 . 5 5 % 3 . 8 3 % 4 . 2 6 % 4 . 5 2 % 4 . 75 % 4 . 8 9 % 5 . 0 4 % 5 . 5 2 % 6 . 3 0 % 7 . 0 8 % 7 . 7 2 % 8 . 2 4 % 8 . 2 4 % 8 . 0 1 % 8 . 5 1 % 1 0 . 2 1 % 1 1 . 1 4 % 1 2 . 0 0 % 1 3 . 0 4 % 19 0 0 No m i n a l ( 2 % ) 2. 0 0 % 1 . 7 4 % 1 . 9 1 % 2 . 0 4 % 2 . 1 8 % 2 . 2 9 % 2 . 4 4 % 2 . 5 3 % 2 . 5 8 % 2 . 6 9 % 2 . 9 0 % 2 . 9 7 % 3 . 0 3 % 3 . 0 9 % 3 . 1 5 % 3 . 2 4 % 3 . 3 3 % 3 . 3 5 % 3 . 3 4 % 3 . 1 9 % 3 . 2 7 % 3 . 4 8 % 3 . 7 6 % 4 . 1 7 % 4 . 4 3 % 4 . 65 % 4 . 7 9 % 4 . 9 5 % 5 . 4 1 % 6 . 1 7 % 6 . 9 4 % 7 . 5 7 % 8 . 0 8 % 8 . 0 8 % 7 . 8 5 % 8 . 3 4 % 1 0 . 0 1 % 1 0 . 9 2 % 1 1 . 7 6 % 1 2 . 7 9 % 18 9 9 No m i n a l ( 2 % ) 2. 0 0 % 1 . 7 1 % 1 . 8 7 % 2 . 0 0 % 2 . 1 3 % 2 . 2 5 % 2 . 3 9 % 2 . 4 8 % 2 . 5 3 % 2 . 6 4 % 2 . 8 4 % 2 . 9 1 % 2 . 9 7 % 3 . 0 3 % 3 . 0 9 % 3 . 1 8 % 3 . 2 7 % 3 . 2 9 % 3 . 2 7 % 3 . 1 3 % 3 . 2 1 % 3 . 4 2 % 3 . 6 8 % 4 . 0 9 % 4 . 3 5 % 4 . 56 % 4 . 7 0 % 4 . 8 5 % 5 . 3 0 % 6 . 0 5 % 6 . 8 1 % 7 . 4 2 % 7 . 9 2 % 7 . 9 2 % 7 . 7 0 % 8 . 1 8 % 9 . 8 1 % 1 0 . 7 1 % 1 1 . 5 3 % 1 2 . 5 4 % 18 9 8 No m i n a l ( 2 % ) 2. 0 0 % 1 . 6 8 % 1 . 8 4 % 1 . 9 6 % 2 . 0 9 % 2 . 2 0 % 2 . 3 5 % 2 . 4 3 % 2 . 4 8 % 2 . 5 9 % 2 . 7 9 % 2 . 8 5 % 2 . 9 1 % 2 . 9 7 % 3 . 0 2 % 3 . 1 2 % 3 . 2 0 % 3 . 2 2 % 3 . 2 1 % 3 . 0 7 % 3 . 1 4 % 3 . 3 5 % 3 . 6 1 % 4 . 0 1 % 4 . 2 6 % 4 . 47 % 4 . 6 0 % 4 . 7 5 % 5 . 2 0 % 5 . 9 3 % 6 . 6 7 % 7 . 2 7 % 7 . 7 7 % 7 . 7 7 % 7 . 5 5 % 8 . 0 2 % 9 . 6 2 % 1 0 . 5 0 % 1 1 . 3 1 % 1 2 . 2 9 % 18 9 7 No m i n a l ( 2 % ) 2. 0 0 % 1 . 6 4 % 1 . 8 0 % 1 . 9 2 % 2 . 0 5 % 2 . 1 6 % 2 . 3 0 % 2 . 3 9 % 2 . 4 3 % 2 . 5 4 % 2 . 7 3 % 2 . 8 0 % 2 . 8 5 % 2 . 9 1 % 2 . 9 7 % 3 . 0 6 % 3 . 1 4 % 3 . 1 6 % 3 . 1 4 % 3 . 0 1 % 3 . 0 8 % 3 . 2 8 % 3 . 5 4 % 3 . 9 3 % 4 . 1 8 % 4 . 38 % 4 . 5 1 % 4 . 6 6 % 5 . 1 0 % 5 . 8 2 % 6 . 5 4 % 7 . 1 3 % 7 . 6 1 % 7 . 6 1 % 7 . 4 0 % 7 . 8 6 % 9 . 4 3 % 1 0 . 2 9 % 1 1 . 0 9 % 1 2 . 0 5 % 18 9 6 No m i n a l ( 2 % ) 2. 0 0 % 1 . 6 1 % 1 . 7 7 % 1 . 8 8 % 2 . 0 1 % 2 . 1 2 % 2 . 2 6 % 2 . 3 4 % 2 . 3 8 % 2 . 4 9 % 2 . 6 8 % 2 . 7 4 % 2 . 7 9 % 2 . 8 5 % 2 . 9 1 % 3 . 0 0 % 3 . 0 8 % 3 . 1 0 % 3 . 0 8 % 2 . 9 5 % 3 . 0 2 % 3 . 2 2 % 3 . 4 7 % 3 . 8 6 % 4 . 1 0 % 4 . 30 % 4 . 4 3 % 4 . 5 7 % 5 . 0 0 % 5 . 7 0 % 6 . 4 1 % 6 . 9 9 % 7 . 4 6 % 7 . 4 6 % 7 . 2 5 % 7 . 7 1 % 9 . 2 5 % 1 0 . 0 9 % 1 0 . 8 7 % 1 1 . 8 1 % 18 9 5 No m i n a l ( 2 % ) 2. 0 0 % 1 . 5 8 % 1 . 7 3 % 1 . 8 5 % 1 . 9 7 % 2 . 0 8 % 2 . 2 1 % 2 . 2 9 % 2 . 3 3 % 2 . 4 4 % 2 . 6 3 % 2 . 6 9 % 2 . 7 4 % 2 . 8 0 % 2 . 8 5 % 2 . 9 4 % 3 . 0 2 % 3 . 0 4 % 3 . 0 2 % 2 . 8 9 % 2 . 9 6 % 3 . 1 6 % 3 . 4 0 % 3 . 7 8 % 4 . 0 1 % 4 . 21 % 4 . 3 4 % 4 . 4 8 % 4 . 9 0 % 5 . 5 9 % 6 . 2 9 % 6 . 8 6 % 7 . 3 2 % 7 . 3 2 % 7 . 1 1 % 7 . 5 5 % 9 . 0 7 % 9 . 8 9 % 1 0 . 6 6 % 1 1 . 5 8 % 18 9 4 No m i n a l ( 2 % ) 2. 0 0 % 1 . 5 5 % 1 . 7 0 % 1 . 8 1 % 1 . 9 3 % 2 . 0 3 % 2 . 1 7 % 2 . 2 5 % 2 . 2 9 % 2 . 3 9 % 2 . 5 7 % 2 . 6 4 % 2 . 6 9 % 2 . 7 4 % 2 . 7 9 % 2 . 8 8 % 2 . 9 6 % 2 . 9 8 % 2 . 9 6 % 2 . 8 3 % 2 . 9 0 % 3 . 0 9 % 3 . 3 4 % 3 . 7 1 % 3 . 9 4 % 4 . 13 % 4 . 2 5 % 4 . 3 9 % 4 . 8 0 % 5 . 4 8 % 6 . 1 6 % 6 . 7 2 % 7 . 1 7 % 7 . 1 7 % 6 . 9 7 % 7 . 4 1 % 8 . 8 9 % 9 . 7 0 % 1 0 . 4 5 % 1 1 . 3 5 % 18 9 3 No m i n a l ( 2 % ) 2. 0 0 % 1 . 5 2 % 1 . 6 6 % 1 . 7 8 % 1 . 8 9 % 1 . 9 9 % 2 . 1 3 % 2 . 2 1 % 2 . 2 4 % 2 . 3 4 % 2 . 5 2 % 2 . 5 9 % 2 . 6 3 % 2 . 6 9 % 2 . 7 4 % 2 . 8 2 % 2 . 9 0 % 2 . 9 2 % 2 . 9 0 % 2 . 7 8 % 2 . 8 5 % 3 . 0 3 % 3 . 2 7 % 3 . 6 3 % 3 . 8 6 % 4 . 05 % 4 . 1 7 % 4 . 3 1 % 4 . 7 1 % 5 . 3 8 % 6 . 0 4 % 6 . 5 9 % 7 . 0 3 % 7 . 0 3 % 6 . 8 4 % 7 . 2 6 % 8 . 7 1 % 9 . 5 1 % 1 0 . 2 4 % 1 1 . 1 3 % 18 9 2 No m i n a l ( 2 % ) 2. 0 0 % 1 . 4 9 % 1 . 6 3 % 1 . 7 4 % 1 . 8 6 % 1 . 9 6 % 2 . 0 8 % 2 . 1 6 % 2 . 2 0 % 2 . 3 0 % 2 . 4 7 % 2 . 5 3 % 2 . 5 8 % 2 . 6 4 % 2 . 6 9 % 2 . 7 7 % 2 . 8 4 % 2 . 8 6 % 2 . 8 5 % 2 . 7 2 % 2 . 7 9 % 2 . 9 7 % 3 . 2 1 % 3 . 5 6 % 3 . 7 8 % 3 . 97 % 4 . 0 9 % 4 . 2 2 % 4 . 6 2 % 5 . 2 7 % 5 . 9 2 % 6 . 4 6 % 6 . 9 0 % 6 . 9 0 % 6 . 7 0 % 7 . 1 2 % 8 . 5 4 % 9 . 3 2 % 1 0 . 0 4 % 1 0 . 9 1 % 18 9 1 No m i n a l ( 2 % ) 2. 0 0 % 1 . 4 6 % 1 . 6 0 % 1 . 7 1 % 1 . 8 2 % 1 . 9 2 % 2 . 0 4 % 2 . 1 2 % 2 . 1 6 % 2 . 2 5 % 2 . 4 3 % 2 . 4 9 % 2 . 5 3 % 2 . 5 8 % 2 . 6 3 % 2 . 7 2 % 2 . 7 9 % 2 . 8 1 % 2 . 7 9 % 2 . 6 7 % 2 . 7 4 % 2 . 9 2 % 3 . 1 4 % 3 . 4 9 % 3 . 7 1 % 3 . 89 % 4 . 0 1 % 4 . 1 4 % 4 . 5 3 % 5 . 1 7 % 5 . 8 1 % 6 . 3 3 % 6 . 7 6 % 6 . 7 6 % 6 . 5 7 % 6 . 9 8 % 8 . 3 7 % 9 . 1 4 % 9 . 8 4 % 1 0 . 7 0 % 18 9 0 No m i n a l ( 2 % ) 2. 0 0 % 1 . 4 3 % 1 . 5 7 % 1 . 6 7 % 1 . 7 9 % 1 . 8 8 % 2 . 0 0 % 2 . 0 8 % 2 . 1 1 % 2 . 2 1 % 2 . 3 8 % 2 . 4 4 % 2 . 4 8 % 2 . 5 3 % 2 . 5 8 % 2 . 6 6 % 2 . 7 3 % 2 . 7 5 % 2 . 7 4 % 2 . 6 2 % 2 . 6 8 % 2 . 8 6 % 3 . 0 8 % 3 . 4 2 % 3 . 6 4 % 3 . 82 % 3 . 9 3 % 4 . 0 6 % 4 . 4 4 % 5 . 0 7 % 5 . 6 9 % 6 . 2 1 % 6 . 6 3 % 6 . 6 3 % 6 . 4 4 % 6 . 8 4 % 8 . 2 1 % 8 . 9 6 % 9 . 6 5 % 1 0 . 4 9 % 18 8 9 No m i n a l ( 2 % ) 2. 0 0 % 1 . 4 0 % 1 . 5 4 % 1 . 6 4 % 1 . 7 5 % 1 . 8 4 % 1 . 9 6 % 2 . 0 4 % 2 . 0 7 % 2 . 1 6 % 2 . 3 3 % 2 . 3 9 % 2 . 4 3 % 2 . 4 8 % 2 . 5 3 % 2 . 6 1 % 2 . 6 8 % 2 . 7 0 % 2 . 6 8 % 2 . 5 7 % 2 . 6 3 % 2 . 8 0 % 3 . 0 2 % 3 . 3 6 % 3 . 5 7 % 3 . 74 % 3 . 8 5 % 3 . 9 8 % 4 . 3 5 % 4 . 9 7 % 5 . 5 8 % 6 . 0 9 % 6 . 5 0 % 6 . 5 0 % 6 . 3 2 % 6 . 7 1 % 8 . 0 5 % 8 . 7 8 % 9 . 4 6 % 1 0 . 2 8 % 18 8 8 No m i n a l ( 2 % ) 2. 0 0 % 1 . 3 8 % 1 . 5 1 % 1 . 6 1 % 1 . 7 2 % 1 . 8 1 % 1 . 9 3 % 2 . 0 0 % 2 . 0 3 % 2 . 1 2 % 2 . 2 9 % 2 . 3 4 % 2 . 3 9 % 2 . 4 4 % 2 . 4 8 % 2 . 5 6 % 2 . 6 3 % 2 . 6 4 % 2 . 6 3 % 2 . 5 2 % 2 . 5 8 % 2 . 7 5 % 2 . 9 6 % 3 . 2 9 % 3 . 5 0 % 3 . 67 % 3 . 7 8 % 3 . 9 0 % 4 . 2 6 % 4 . 8 7 % 5 . 4 7 % 5 . 9 7 % 6 . 3 7 % 6 . 3 7 % 6 . 1 9 % 6 . 5 8 % 7 . 8 9 % 8 . 6 1 % 9 . 2 8 % 1 0 . 0 8 % 18 8 7 No m i n a l ( 2 % ) 2. 0 0 % 1 . 3 5 % 1 . 4 8 % 1 . 5 8 % 1 . 6 8 % 1 . 7 7 % 1 . 8 9 % 1 . 9 6 % 1 . 9 9 % 2 . 0 8 % 2 . 2 4 % 2 . 3 0 % 2 . 3 4 % 2 . 3 9 % 2 . 4 3 % 2 . 5 1 % 2 . 5 7 % 2 . 5 9 % 2 . 5 8 % 2 . 4 7 % 2 . 5 3 % 2 . 6 9 % 2 . 9 0 % 3 . 2 3 % 3 . 4 3 % 3 . 60 % 3 . 7 0 % 3 . 8 2 % 4 . 1 8 % 4 . 7 7 % 5 . 3 7 % 5 . 8 5 % 6 . 2 5 % 6 . 2 5 % 6 . 0 7 % 6 . 4 5 % 7 . 7 4 % 8 . 4 4 % 9 . 0 9 % 9 . 8 9 % 18 8 6 No m i n a l ( 2 % ) 2. 0 0 % 1 . 3 2 % 1 . 4 5 % 1 . 5 5 % 1 . 6 5 % 1 . 7 4 % 1 . 8 5 % 1 . 9 2 % 1 . 9 5 % 2 . 0 4 % 2 . 2 0 % 2 . 2 5 % 2 . 2 9 % 2 . 3 4 % 2 . 3 9 % 2 . 4 6 % 2 . 5 2 % 2 . 5 4 % 2 . 5 3 % 2 . 4 2 % 2 . 4 8 % 2 . 6 4 % 2 . 8 5 % 3 . 1 6 % 3 . 3 6 % 3 . 53 % 3 . 6 3 % 3 . 7 5 % 4 . 1 0 % 4 . 6 8 % 5 . 2 6 % 5 . 7 4 % 6 . 1 2 % 6 . 1 2 % 5 . 9 5 % 6 . 3 2 % 7 . 5 9 % 8 . 2 8 % 8 . 9 2 % 9 . 6 9 % 18 8 5 No m i n a l ( 2 % ) 2. 0 0 % 1 . 3 0 % 1 . 4 2 % 1 . 5 2 % 1 . 6 2 % 1 . 7 0 % 1 . 8 1 % 1 . 8 8 % 1 . 9 2 % 2 . 0 0 % 2 . 1 5 % 2 . 2 1 % 2 . 2 5 % 2 . 2 9 % 2 . 3 4 % 2 . 4 1 % 2 . 4 7 % 2 . 4 9 % 2 . 4 8 % 2 . 3 7 % 2 . 4 3 % 2 . 5 9 % 2 . 7 9 % 3 . 1 0 % 3 . 2 9 % 3 . 46 % 3 . 5 6 % 3 . 6 7 % 4 . 0 2 % 4 . 5 9 % 5 . 1 6 % 5 . 6 2 % 6 . 0 0 % 6 . 0 0 % 5 . 8 3 % 6 . 2 0 % 7 . 4 4 % 8 . 1 1 % 8 . 7 4 % 9 . 5 0 % 18 8 4 No m i n a l ( 2 % ) 2. 0 0 % 1 . 2 7 % 1 . 3 9 % 1 . 4 9 % 1 . 5 9 % 1 . 6 7 % 1 . 7 8 % 1 . 8 5 % 1 . 8 8 % 1 . 9 6 % 2 . 1 1 % 2 . 1 6 % 2 . 2 0 % 2 . 2 5 % 2 . 2 9 % 2 . 3 6 % 2 . 4 3 % 2 . 4 4 % 2 . 4 3 % 2 . 3 2 % 2 . 3 8 % 2 . 5 4 % 2 . 7 4 % 3 . 0 4 % 3 . 2 3 % 3 . 39 % 3 . 4 9 % 3 . 6 0 % 3 . 9 4 % 4 . 5 0 % 5 . 0 6 % 5 . 5 1 % 5 . 8 9 % 5 . 8 9 % 5 . 7 2 % 6 . 0 8 % 7 . 2 9 % 7 . 9 6 % 8 . 5 7 % 9 . 3 1 % 18 8 3 No m i n a l ( 2 % ) 2. 0 0 % 1 . 2 5 % 1 . 3 6 % 1 . 4 6 % 1 . 5 5 % 1 . 6 4 % 1 . 7 4 % 1 . 8 1 % 1 . 8 4 % 1 . 9 2 % 2 . 0 7 % 2 . 1 2 % 2 . 1 6 % 2 . 2 1 % 2 . 2 5 % 2 . 3 2 % 2 . 3 8 % 2 . 3 9 % 2 . 3 8 % 2 . 2 8 % 2 . 3 4 % 2 . 4 9 % 2 . 6 8 % 2 . 9 8 % 3 . 1 7 % 3 . 32 % 3 . 4 2 % 3 . 5 3 % 3 . 8 6 % 4 . 4 1 % 4 . 9 6 % 5 . 4 1 % 5 . 7 7 % 5 . 7 7 % 5 . 6 1 % 5 . 9 6 % 7 . 1 5 % 7 . 8 0 % 8 . 4 0 % 9 . 1 3 % 18 8 2 No m i n a l ( 2 % ) 2. 0 0 % 1 . 2 2 % 1 . 3 4 % 1 . 4 3 % 1 . 5 2 % 1 . 6 0 % 1 . 7 1 % 1 . 7 7 % 1 . 8 0 % 1 . 8 8 % 2 . 0 3 % 2 . 0 8 % 2 . 1 2 % 2 . 1 6 % 2 . 2 0 % 2 . 2 7 % 2 . 3 3 % 2 . 3 5 % 2 . 3 4 % 2 . 2 3 % 2 . 2 9 % 2 . 4 4 % 2 . 6 3 % 2 . 9 2 % 3 . 1 0 % 3 . 26 % 3 . 3 5 % 3 . 4 6 % 3 . 7 9 % 4 . 3 2 % 4 . 8 6 % 5 . 3 0 % 5 . 6 6 % 5 . 6 6 % 5 . 5 0 % 5 . 8 4 % 7 . 0 1 % 7 . 6 5 % 8 . 2 4 % 8 . 9 5 % 18 8 1 No m i n a l ( 2 % ) 2. 0 0 % 1 . 2 0 % 1 . 3 1 % 1 . 4 0 % 1 . 4 9 % 1 . 5 7 % 1 . 6 8 % 1 . 7 4 % 1 . 7 7 % 1 . 8 5 % 1 . 9 9 % 2 . 0 4 % 2 . 0 8 % 2 . 1 2 % 2 . 1 6 % 2 . 2 3 % 2 . 2 9 % 2 . 3 0 % 2 . 2 9 % 2 . 1 9 % 2 . 2 4 % 2 . 3 9 % 2 . 5 8 % 2 . 8 6 % 3 . 0 4 % 3 . 19 % 3 . 2 9 % 3 . 3 9 % 3 . 7 1 % 4 . 2 4 % 4 . 7 7 % 5 . 2 0 % 5 . 5 5 % 5 . 5 5 % 5 . 3 9 % 5 . 7 3 % 6 . 8 7 % 7 . 5 0 % 8 . 0 8 % 8 . 7 8 % 18 8 0 No m i n a l ( 2 % ) 2. 0 0 % 1 . 1 7 % 1 . 2 9 % 1 . 3 7 % 1 . 4 6 % 1 . 5 4 % 1 . 6 4 % 1 . 7 0 % 1 . 7 3 % 1 . 8 1 % 1 . 9 5 % 2 . 0 0 % 2 . 0 4 % 2 . 0 8 % 2 . 1 2 % 2 . 1 8 % 2 . 2 4 % 2 . 2 6 % 2 . 2 4 % 2 . 1 5 % 2 . 2 0 % 2 . 3 4 % 2 . 5 3 % 2 . 8 1 % 2 . 9 8 % 3 . 13 % 3 . 2 2 % 3 . 3 3 % 3 . 6 4 % 4 . 1 6 % 4 . 6 7 % 5 . 0 9 % 5 . 4 4 % 5 . 4 4 % 5 . 2 8 % 5 . 6 1 % 6 . 7 4 % 7 . 3 5 % 7 . 9 2 % 8 . 6 1 % 18 7 9 No m i n a l ( 2 % ) 2. 0 0 % 1 . 1 5 % 1 . 2 6 % 1 . 3 5 % 1 . 4 4 % 1 . 5 1 % 1 . 6 1 % 1 . 6 7 % 1 . 7 0 % 1 . 7 8 % 1 . 9 1 % 1 . 9 6 % 2 . 0 0 % 2 . 0 4 % 2 . 0 8 % 2 . 1 4 % 2 . 2 0 % 2 . 2 1 % 2 . 2 0 % 2 . 1 0 % 2 . 1 6 % 2 . 3 0 % 2 . 4 8 % 2 . 7 5 % 2 . 9 2 % 3 . 07 % 3 . 1 6 % 3 . 2 6 % 3 . 5 7 % 4 . 0 7 % 4 . 5 8 % 4 . 9 9 % 5 . 3 3 % 5 . 3 3 % 5 . 1 8 % 5 . 5 0 % 6 . 6 0 % 7 . 2 1 % 7 . 7 6 % 8 . 4 4 % 18 7 8 No m i n a l ( 2 % ) 2. 0 0 % 1 . 1 3 % 1 . 2 4 % 1 . 3 2 % 1 . 4 1 % 1 . 4 8 % 1 . 5 8 % 1 . 6 4 % 1 . 6 7 % 1 . 7 4 % 1 . 8 8 % 1 . 9 2 % 1 . 9 6 % 2 . 0 0 % 2 . 0 4 % 2 . 1 0 % 2 . 1 5 % 2 . 1 7 % 2 . 1 6 % 2 . 0 6 % 2 . 1 2 % 2 . 2 5 % 2 . 4 3 % 2 . 7 0 % 2 . 8 7 % 3 . 01 % 3 . 1 0 % 3 . 2 0 % 3 . 5 0 % 3 . 9 9 % 4 . 4 9 % 4 . 9 0 % 5 . 2 3 % 5 . 2 3 % 5 . 0 8 % 5 . 3 9 % 6 . 4 7 % 7 . 0 6 % 7 . 6 1 % 8 . 2 7 % 18 7 7 No m i n a l ( 2 % ) 2. 0 0 % 1 . 1 1 % 1 . 2 1 % 1 . 2 9 % 1 . 3 8 % 1 . 4 5 % 1 . 5 5 % 1 . 6 1 % 1 . 6 3 % 1 . 7 1 % 1 . 8 4 % 1 . 8 8 % 1 . 9 2 % 1 . 9 6 % 2 . 0 0 % 2 . 0 6 % 2 . 1 1 % 2 . 1 3 % 2 . 1 2 % 2 . 0 2 % 2 . 0 7 % 2 . 2 1 % 2 . 3 8 % 2 . 6 5 % 2 . 8 1 % 2 . 95 % 3 . 0 4 % 3 . 1 4 % 3 . 4 3 % 3 . 9 2 % 4 . 4 0 % 4 . 8 0 % 5 . 1 2 % 5 . 1 2 % 4 . 9 8 % 5 . 2 9 % 6 . 3 5 % 6 . 9 3 % 7 . 4 6 % 8 . 1 1 % 18 7 6 No m i n a l ( 2 % ) 2. 0 0 % 1 . 0 8 % 1 . 1 9 % 1 . 2 7 % 1 . 3 5 % 1 . 4 2 % 1 . 5 2 % 1 . 5 7 % 1 . 6 0 % 1 . 6 7 % 1 . 8 0 % 1 . 8 5 % 1 . 8 8 % 1 . 9 2 % 1 . 9 6 % 2 . 0 2 % 2 . 0 7 % 2 . 0 8 % 2 . 0 7 % 1 . 9 8 % 2 . 0 3 % 2 . 1 7 % 2 . 3 4 % 2 . 5 9 % 2 . 7 6 % 2 . 89 % 2 . 9 8 % 3 . 0 7 % 3 . 3 6 % 3 . 8 4 % 4 . 3 2 % 4 . 7 1 % 5 . 0 2 % 5 . 0 2 % 4 . 8 8 % 5 . 1 9 % 6 . 2 2 % 6 . 7 9 % 7 . 3 1 % 7 . 9 5 % 18 7 5 No m i n a l ( 2 % ) 2. 0 0 % 1 . 0 6 % 1 . 1 6 % 1 . 2 4 % 1 . 3 3 % 1 . 4 0 % 1 . 4 9 % 1 . 5 4 % 1 . 5 7 % 1 . 6 4 % 1 . 7 7 % 1 . 8 1 % 1 . 8 4 % 1 . 8 8 % 1 . 9 2 % 1 . 9 8 % 2 . 0 3 % 2 . 0 4 % 2 . 0 3 % 1 . 9 4 % 1 . 9 9 % 2 . 1 2 % 2 . 2 9 % 2 . 5 4 % 2 . 7 0 % 2 . 84 % 2 . 9 2 % 3 . 0 1 % 3 . 3 0 % 3 . 7 6 % 4 . 2 3 % 4 . 6 1 % 4 . 9 2 % 4 . 9 2 % 4 . 7 9 % 5 . 0 8 % 6 . 1 0 % 6 . 6 6 % 7 . 1 7 % 7 . 7 9 % 18 7 4 No m i n a l ( 2 % ) 2. 0 0 % 1 . 0 4 % 1 . 1 4 % 1 . 2 2 % 1 . 3 0 % 1 . 3 7 % 1 . 4 6 % 1 . 5 1 % 1 . 5 4 % 1 . 6 1 % 1 . 7 3 % 1 . 7 7 % 1 . 8 1 % 1 . 8 5 % 1 . 8 8 % 1 . 9 4 % 1 . 9 9 % 2 . 0 0 % 1 . 9 9 % 1 . 9 1 % 1 . 9 5 % 2 . 0 8 % 2 . 2 5 % 2 . 4 9 % 2 . 6 5 % 2 . 78 % 2 . 8 6 % 2 . 9 6 % 3 . 2 3 % 3 . 6 9 % 4 . 1 5 % 4 . 5 2 % 4 . 8 3 % 4 . 8 3 % 4 . 6 9 % 4 . 9 8 % 5 . 9 8 % 6 . 5 3 % 7 . 0 3 % 7 . 6 4 % 18 7 3 No m i n a l ( 2 % ) 2. 0 0 % 1 . 0 2 % 1 . 1 2 % 1 . 1 9 % 1 . 2 8 % 1 . 3 4 % 1 . 4 3 % 1 . 4 8 % 1 . 5 1 % 1 . 5 8 % 1 . 7 0 % 1 . 7 4 % 1 . 7 7 % 1 . 8 1 % 1 . 8 4 % 1 . 9 0 % 1 . 9 5 % 1 . 9 6 % 1 . 9 5 % 1 . 8 7 % 1 . 9 2 % 2 . 0 4 % 2 . 2 0 % 2 . 4 4 % 2 . 6 0 % 2 . 73 % 2 . 8 1 % 2 . 9 0 % 3 . 1 7 % 3 . 6 2 % 4 . 0 7 % 4 . 4 3 % 4 . 7 3 % 4 . 7 3 % 4 . 6 0 % 4 . 8 9 % 5 . 8 6 % 6 . 4 0 % 6 . 8 9 % 7 . 4 9 % 18 7 2 No m i n a l ( 2 % ) 2. 0 0 % 1 . 0 0 % 1 . 1 0 % 1 . 1 7 % 1 . 2 5 % 1 . 3 2 % 1 . 4 0 % 1 . 4 5 % 1 . 4 8 % 1 . 5 5 % 1 . 6 7 % 1 . 7 1 % 1 . 7 4 % 1 . 7 7 % 1 . 8 1 % 1 . 8 6 % 1 . 9 1 % 1 . 9 3 % 1 . 9 2 % 1 . 8 3 % 1 . 8 8 % 2 . 0 0 % 2 . 1 6 % 2 . 4 0 % 2 . 5 5 % 2 . 67 % 2 . 7 5 % 2 . 8 4 % 3 . 1 1 % 3 . 5 5 % 3 . 9 9 % 4 . 3 5 % 4 . 6 4 % 4 . 6 4 % 4 . 5 1 % 4 . 7 9 % 5 . 7 5 % 6 . 2 7 % 6 . 7 6 % 7 . 3 4 % 18 7 1 No m i n a l ( 2 % ) 2. 0 0 % 0 . 9 8 % 1 . 0 8 % 1 . 1 5 % 1 . 2 3 % 1 . 2 9 % 1 . 3 8 % 1 . 4 3 % 1 . 4 5 % 1 . 5 2 % 1 . 6 3 % 1 . 6 7 % 1 . 7 0 % 1 . 7 4 % 1 . 7 7 % 1 . 8 3 % 1 . 8 8 % 1 . 8 9 % 1 . 8 8 % 1 . 8 0 % 1 . 8 4 % 1 . 9 6 % 2 . 1 2 % 2 . 3 5 % 2 . 5 0 % 2 . 62 % 2 . 7 0 % 2 . 7 8 % 3 . 0 5 % 3 . 4 8 % 3 . 9 1 % 4 . 2 6 % 4 . 5 5 % 4 . 5 5 % 4 . 4 2 % 4 . 7 0 % 5 . 6 4 % 6 . 1 5 % 6 . 6 2 % 7 . 2 0 % 18 7 0 No m i n a l ( 2 % ) 2. 0 0 % 0 . 9 6 % 1 . 0 5 % 1 . 1 3 % 1 . 2 0 % 1 . 2 7 % 1 . 3 5 % 1 . 4 0 % 1 . 4 2 % 1 . 4 9 % 1 . 6 0 % 1 . 6 4 % 1 . 6 7 % 1 . 7 0 % 1 . 7 4 % 1 . 7 9 % 1 . 8 4 % 1 . 8 5 % 1 . 8 4 % 1 . 7 6 % 1 . 8 1 % 1 . 9 2 % 2 . 0 7 % 2 . 3 0 % 2 . 4 5 % 2 . 57 % 2 . 6 4 % 2 . 7 3 % 2 . 9 9 % 3 . 4 1 % 3 . 8 3 % 4 . 1 8 % 4 . 4 6 % 4 . 4 6 % 4 . 3 3 % 4 . 6 0 % 5 . 5 3 % 6 . 0 3 % 6 . 4 9 % 7 . 0 6 % 18 6 9 No m i n a l ( 2 % ) 2. 0 0 % 0 . 9 4 % 1 . 0 3 % 1 . 1 0 % 1 . 1 8 % 1 . 2 4 % 1 . 3 2 % 1 . 3 7 % 1 . 4 0 % 1 . 4 6 % 1 . 5 7 % 1 . 6 1 % 1 . 6 4 % 1 . 6 7 % 1 . 7 0 % 1 . 7 6 % 1 . 8 0 % 1 . 8 1 % 1 . 8 1 % 1 . 7 3 % 1 . 7 7 % 1 . 8 9 % 2 . 0 3 % 2 . 2 6 % 2 . 4 0 % 2 . 52 % 2 . 5 9 % 2 . 6 8 % 2 . 9 3 % 3 . 3 4 % 3 . 7 6 % 4 . 1 0 % 4 . 3 7 % 4 . 3 7 % 4 . 2 5 % 4 . 5 1 % 5 . 4 2 % 5 . 9 1 % 6 . 3 7 % 6 . 9 2 % 18 6 8 No m i n a l ( 2 % ) 2. 0 0 % 0 . 9 3 % 1 . 0 1 % 1 . 0 8 % 1 . 1 5 % 1 . 2 2 % 1 . 3 0 % 1 . 3 4 % 1 . 3 7 % 1 . 4 3 % 1 . 5 4 % 1 . 5 8 % 1 . 6 1 % 1 . 6 4 % 1 . 6 7 % 1 . 7 2 % 1 . 7 7 % 1 . 7 8 % 1 . 7 7 % 1 . 6 9 % 1 . 7 4 % 1 . 8 5 % 1 . 9 9 % 2 . 2 1 % 2 . 3 5 % 2 . 47 % 2 . 5 4 % 2 . 6 2 % 2 . 8 7 % 3 . 2 8 % 3 . 6 8 % 4 . 0 2 % 4 . 2 9 % 4 . 2 9 % 4 . 1 7 % 4 . 4 3 % 5 . 3 1 % 5 . 8 0 % 6 . 2 4 % 6 . 7 9 % 18 6 7 No m i n a l ( 2 % ) 2. 0 0 % 0 . 9 1 % 0 . 9 9 % 1 . 0 6 % 1 . 1 3 % 1 . 1 9 % 1 . 2 7 % 1 . 3 2 % 1 . 3 4 % 1 . 4 0 % 1 . 5 1 % 1 . 5 5 % 1 . 5 7 % 1 . 6 1 % 1 . 6 4 % 1 . 6 9 % 1 . 7 3 % 1 . 7 4 % 1 . 7 4 % 1 . 6 6 % 1 . 7 0 % 1 . 8 1 % 1 . 9 5 % 2 . 1 7 % 2 . 3 1 % 2 . 42 % 2 . 4 9 % 2 . 5 7 % 2 . 8 1 % 3 . 2 1 % 3 . 6 1 % 3 . 9 4 % 4 . 2 0 % 4 . 2 0 % 4 . 0 8 % 4 . 3 4 % 5 . 2 1 % 5 . 6 8 % 6 . 1 2 % 6 . 6 5 % 18 6 6 No m i n a l ( 2 % ) 2. 0 0 % 0 . 8 9 % 0 . 9 7 % 1 . 0 4 % 1 . 1 1 % 1 . 1 7 % 1 . 2 5 % 1 . 2 9 % 1 . 3 1 % 1 . 3 7 % 1 . 4 8 % 1 . 5 1 % 1 . 5 4 % 1 . 5 8 % 1 . 6 1 % 1 . 6 6 % 1 . 7 0 % 1 . 7 1 % 1 . 7 0 % 1 . 6 3 % 1 . 6 7 % 1 . 7 8 % 1 . 9 2 % 2 . 1 3 % 2 . 2 6 % 2 . 37 % 2 . 4 4 % 2 . 5 2 % 2 . 7 6 % 3 . 1 5 % 3 . 5 4 % 3 . 8 6 % 4 . 1 2 % 4 . 1 2 % 4 . 0 0 % 4 . 2 5 % 5 . 1 0 % 5 . 5 7 % 6 . 0 0 % 6 . 5 2 % 18 6 5 No m i n a l ( 2 % ) 2. 0 0 % 0 . 8 7 % 0 . 9 6 % 1 . 0 2 % 1 . 0 9 % 1 . 1 5 % 1 . 2 2 % 1 . 2 7 % 1 . 2 9 % 1 . 3 5 % 1 . 4 5 % 1 . 4 9 % 1 . 5 1 % 1 . 5 4 % 1 . 5 7 % 1 . 6 2 % 1 . 6 7 % 1 . 6 8 % 1 . 6 7 % 1 . 6 0 % 1 . 6 4 % 1 . 7 4 % 1 . 8 8 % 2 . 0 9 % 2 . 2 2 % 2 . 33 % 2 . 4 0 % 2 . 4 7 % 2 . 7 0 % 3 . 0 9 % 3 . 4 7 % 3 . 7 8 % 4 . 0 4 % 4 . 0 4 % 3 . 9 3 % 4 . 1 7 % 5 . 0 0 % 5 . 4 6 % 5 . 8 8 % 6 . 3 9 % 18 6 4 No m i n a l ( 2 % ) 2. 0 0 % 0 . 8 5 % 0 . 9 4 % 1 . 0 0 % 1 . 0 7 % 1 . 1 2 % 1 . 2 0 % 1 . 2 4 % 1 . 2 6 % 1 . 3 2 % 1 . 4 2 % 1 . 4 6 % 1 . 4 8 % 1 . 5 1 % 1 . 5 4 % 1 . 5 9 % 1 . 6 3 % 1 . 6 4 % 1 . 6 4 % 1 . 5 6 % 1 . 6 0 % 1 . 7 1 % 1 . 8 4 % 2 . 0 5 % 2 . 1 7 % 2 . 28 % 2 . 3 5 % 2 . 4 2 % 2 . 6 5 % 3 . 0 3 % 3 . 4 0 % 3 . 7 1 % 3 . 9 6 % 3 . 9 6 % 3 . 8 5 % 4 . 0 9 % 4 . 9 1 % 5 . 3 5 % 5 . 7 7 % 6 . 2 7 % 18 6 3 No m i n a l ( 2 % ) 2. 0 0 % 0 . 8 4 % 0 . 9 2 % 0 . 9 8 % 1 . 0 5 % 1 . 1 0 % 1 . 1 7 % 1 . 2 2 % 1 . 2 4 % 1 . 2 9 % 1 . 3 9 % 1 . 4 3 % 1 . 4 5 % 1 . 4 8 % 1 . 5 1 % 1 . 5 6 % 1 . 6 0 % 1 . 6 1 % 1 . 6 0 % 1 . 5 3 % 1 . 5 7 % 1 . 6 7 % 1 . 8 1 % 2 . 0 1 % 2 . 1 3 % 2 . 24 % 2 . 3 0 % 2 . 3 8 % 2 . 6 0 % 2 . 9 7 % 3 . 3 4 % 3 . 6 4 % 3 . 8 8 % 3 . 8 8 % 3 . 7 7 % 4 . 0 1 % 4 . 8 1 % 5 . 2 5 % 5 . 6 5 % 6 . 1 5 % 18 6 2 No m i n a l ( 2 % ) 2. 0 0 % 0 . 8 2 % 0 . 9 0 % 0 . 9 6 % 1 . 0 3 % 1 . 0 8 % 1 . 1 5 % 1 . 1 9 % 1 . 2 1 % 1 . 2 7 % 1 . 3 7 % 1 . 4 0 % 1 . 4 3 % 1 . 4 6 % 1 . 4 8 % 1 . 5 3 % 1 . 5 7 % 1 . 5 8 % 1 . 5 7 % 1 . 5 0 % 1 . 5 4 % 1 . 6 4 % 1 . 7 7 % 1 . 9 7 % 2 . 0 9 % 2 . 19 % 2 . 2 6 % 2 . 3 3 % 2 . 5 5 % 2 . 9 1 % 3 . 2 7 % 3 . 5 7 % 3 . 8 1 % 3 . 8 1 % 3 . 7 0 % 3 . 9 3 % 4 . 7 2 % 5 . 1 5 % 5 . 5 4 % 6 . 0 3 % 18 6 1 No m i n a l ( 2 % ) 2. 0 0 % 0 . 8 1 % 0 . 8 8 % 0 . 9 4 % 1 . 0 1 % 1 . 0 6 % 1 . 1 3 % 1 . 1 7 % 1 . 1 9 % 1 . 2 4 % 1 . 3 4 % 1 . 3 7 % 1 . 4 0 % 1 . 4 3 % 1 . 4 5 % 1 . 5 0 % 1 . 5 4 % 1 . 5 5 % 1 . 5 4 % 1 . 4 7 % 1 . 5 1 % 1 . 6 1 % 1 . 7 4 % 1 . 9 3 % 2 . 0 5 % 2 . 15 % 2 . 2 1 % 2 . 2 8 % 2 . 5 0 % 2 . 8 5 % 3 . 2 1 % 3 . 5 0 % 3 . 7 3 % 3 . 7 3 % 3 . 6 3 % 3 . 8 5 % 4 . 6 2 % 5 . 0 5 % 5 . 4 3 % 5 . 9 1 % 18 6 0 No m i n a l ( 2 % ) 2. 0 0 % 0 . 7 9 % 0 . 8 7 % 0 . 9 2 % 0 . 9 9 % 1 . 0 4 % 1 . 1 1 % 1 . 1 5 % 1 . 1 7 % 1 . 2 2 % 1 . 3 1 % 1 . 3 5 % 1 . 3 7 % 1 . 4 0 % 1 . 4 3 % 1 . 4 7 % 1 . 5 1 % 1 . 5 2 % 1 . 5 1 % 1 . 4 4 % 1 . 4 8 % 1 . 5 8 % 1 . 7 0 % 1 . 8 9 % 2 . 0 1 % 2 . 11 % 2 . 1 7 % 2 . 2 4 % 2 . 4 5 % 2 . 8 0 % 3 . 1 4 % 3 . 4 3 % 3 . 6 6 % 3 . 6 6 % 3 . 5 6 % 3 . 7 8 % 4 . 5 3 % 4 . 9 5 % 5 . 3 3 % 5 . 7 9 % 18 5 9 No m i n a l ( 2 % ) 2. 0 0 % 0 . 7 7 % 0 . 8 5 % 0 . 9 1 % 0 . 9 7 % 1 . 0 2 % 1 . 0 8 % 1 . 1 2 % 1 . 1 4 % 1 . 2 0 % 1 . 2 9 % 1 . 3 2 % 1 . 3 4 % 1 . 3 7 % 1 . 4 0 % 1 . 4 4 % 1 . 4 8 % 1 . 4 9 % 1 . 4 8 % 1 . 4 2 % 1 . 4 5 % 1 . 5 5 % 1 . 6 7 % 1 . 8 5 % 1 . 9 7 % 2 . 07 % 2 . 1 3 % 2 . 2 0 % 2 . 4 0 % 2 . 7 4 % 3 . 0 8 % 3 . 3 6 % 3 . 5 9 % 3 . 5 9 % 3 . 4 9 % 3 . 7 0 % 4 . 4 4 % 4 . 8 5 % 5 . 2 2 % 5 . 6 8 % 18 5 8 No m i n a l ( 2 % ) 2. 0 0 % 0 . 7 6 % 0 . 8 3 % 0 . 8 9 % 0 . 9 5 % 1 . 0 0 % 1 . 0 6 % 1 . 1 0 % 1 . 1 2 % 1 . 1 7 % 1 . 2 6 % 1 . 2 9 % 1 . 3 2 % 1 . 3 4 % 1 . 3 7 % 1 . 4 1 % 1 . 4 5 % 1 . 4 6 % 1 . 4 5 % 1 . 3 9 % 1 . 4 2 % 1 . 5 2 % 1 . 6 4 % 1 . 8 2 % 1 . 9 3 % 2 . 03 % 2 . 0 9 % 2 . 1 5 % 2 . 3 5 % 2 . 6 9 % 3 . 0 2 % 3 . 2 9 % 3 . 5 2 % 3 . 5 2 % 3 . 4 2 % 3 . 6 3 % 4 . 3 6 % 4 . 7 5 % 5 . 1 2 % 5 . 5 7 % 18 5 7 No m i n a l ( 2 % ) 2. 0 0 % 0 . 7 4 % 0 . 8 2 % 0 . 8 7 % 0 . 9 3 % 0 . 9 8 % 1 . 0 4 % 1 . 0 8 % 1 . 1 0 % 1 . 1 5 % 1 . 2 4 % 1 . 2 7 % 1 . 2 9 % 1 . 3 2 % 1 . 3 4 % 1 . 3 8 % 1 . 4 2 % 1 . 4 3 % 1 . 4 2 % 1 . 3 6 % 1 . 4 0 % 1 . 4 9 % 1 . 6 0 % 1 . 7 8 % 1 . 8 9 % 1 . 99 % 2 . 0 4 % 2 . 1 1 % 2 . 3 1 % 2 . 6 4 % 2 . 9 6 % 3 . 2 3 % 3 . 4 5 % 3 . 4 5 % 3 . 3 5 % 3 . 5 6 % 4 . 2 7 % 4 . 6 6 % 5 . 0 2 % 5 . 4 6 % 18 5 6 No m i n a l ( 2 % ) 2. 0 0 % 0 . 7 3 % 0 . 8 0 % 0 . 8 5 % 0 . 9 1 % 0 . 9 6 % 1 . 0 2 % 1 . 0 6 % 1 . 0 8 % 1 . 1 3 % 1 . 2 1 % 1 . 2 4 % 1 . 2 7 % 1 . 2 9 % 1 . 3 2 % 1 . 3 6 % 1 . 3 9 % 1 . 4 0 % 1 . 4 0 % 1 . 3 3 % 1 . 3 7 % 1 . 4 6 % 1 . 5 7 % 1 . 7 5 % 1 . 8 5 % 1 . 95 % 2 . 0 0 % 2 . 0 7 % 2 . 2 6 % 2 . 5 8 % 2 . 9 0 % 3 . 1 7 % 3 . 3 8 % 3 . 3 8 % 3 . 2 9 % 3 . 4 9 % 4 . 1 9 % 4 . 5 7 % 4 . 9 2 % 5 . 3 5 % 18 5 5 No m i n a l ( 2 % ) 2. 0 0 % 0 . 7 2 % 0 . 7 8 % 0 . 8 4 % 0 . 8 9 % 0 . 9 4 % 1 . 0 0 % 1 . 0 4 % 1 . 0 6 % 1 . 1 0 % 1 . 1 9 % 1 . 2 2 % 1 . 2 4 % 1 . 2 7 % 1 . 2 9 % 1 . 3 3 % 1 . 3 7 % 1 . 3 8 % 1 . 3 7 % 1 . 3 1 % 1 . 3 4 % 1 . 4 3 % 1 . 5 4 % 1 . 7 1 % 1 . 8 2 % 1 . 91 % 1 . 9 6 % 2 . 0 3 % 2 . 2 2 % 2 . 5 3 % 2 . 8 5 % 3 . 1 0 % 3 . 3 1 % 3 . 3 1 % 3 . 2 2 % 3 . 4 2 % 4 . 1 1 % 4 . 4 8 % 4 . 8 3 % 5 . 2 5 % 18 5 4 No m i n a l ( 2 % ) 2. 0 0 % 0 . 7 0 % 0 . 7 7 % 0 . 8 2 % 0 . 8 8 % 0 . 9 2 % 0 . 9 8 % 1 . 0 2 % 1 . 0 4 % 1 . 0 8 % 1 . 1 7 % 1 . 1 9 % 1 . 2 2 % 1 . 2 4 % 1 . 2 7 % 1 . 3 0 % 1 . 3 4 % 1 . 3 5 % 1 . 3 4 % 1 . 2 8 % 1 . 3 2 % 1 . 4 0 % 1 . 5 1 % 1 . 6 8 % 1 . 7 8 % 1 . 87 % 1 . 9 3 % 1 . 9 9 % 2 . 1 7 % 2 . 4 8 % 2 . 7 9 % 3 . 0 4 % 3 . 2 5 % 3 . 2 5 % 3 . 1 6 % 3 . 3 5 % 4 . 0 2 % 4 . 3 9 % 4 . 7 3 % 5 . 1 4 % 18 5 3 No m i n a l ( 2 % ) 2. 0 0 % 0 . 6 9 % 0 . 7 5 % 0 . 8 0 % 0 . 8 6 % 0 . 9 0 % 0 . 9 6 % 1 . 0 0 % 1 . 0 2 % 1 . 0 6 % 1 . 1 4 % 1 . 1 7 % 1 . 1 9 % 1 . 2 2 % 1 . 2 4 % 1 . 2 8 % 1 . 3 1 % 1 . 3 2 % 1 . 3 2 % 1 . 2 6 % 1 . 2 9 % 1 . 3 7 % 1 . 4 8 % 1 . 6 5 % 1 . 7 5 % 1 . 83 % 1 . 8 9 % 1 . 9 5 % 2 . 1 3 % 2 . 4 3 % 2 . 7 4 % 2 . 9 8 % 3 . 1 9 % 3 . 1 9 % 3 . 1 0 % 3 . 2 9 % 3 . 9 5 % 4 . 3 1 % 4 . 6 4 % 5 . 0 4 % 18 5 2 No m i n a l ( 2 % ) 2. 0 0 % 0 . 6 7 % 0 . 7 4 % 0 . 7 9 % 0 . 8 4 % 0 . 8 9 % 0 . 9 4 % 0 . 9 8 % 1 . 0 0 % 1 . 0 4 % 1 . 1 2 % 1 . 1 5 % 1 . 1 7 % 1 . 1 9 % 1 . 2 2 % 1 . 2 5 % 1 . 2 9 % 1 . 3 0 % 1 . 2 9 % 1 . 2 3 % 1 . 2 6 % 1 . 3 5 % 1 . 4 5 % 1 . 6 1 % 1 . 7 1 % 1 . 80 % 1 . 8 5 % 1 . 9 1 % 2 . 0 9 % 2 . 3 9 % 2 . 6 8 % 2 . 9 3 % 3 . 1 2 % 3 . 1 2 % 3 . 0 4 % 3 . 2 2 % 3 . 8 7 % 4 . 2 2 % 4 . 5 5 % 4 . 9 4 % 18 5 1 No m i n a l ( 2 % ) 2. 0 0 % 0 . 6 6 % 0 . 7 2 % 0 . 7 7 % 0 . 8 2 % 0 . 8 7 % 0 . 9 3 % 0 . 9 6 % 0 . 9 8 % 1 . 0 2 % 1 . 1 0 % 1 . 1 3 % 1 . 1 5 % 1 . 1 7 % 1 . 1 9 % 1 . 2 3 % 1 . 2 6 % 1 . 2 7 % 1 . 2 6 % 1 . 2 1 % 1 . 2 4 % 1 . 3 2 % 1 . 4 2 % 1 . 5 8 % 1 . 6 8 % 1 . 76 % 1 . 8 2 % 1 . 8 7 % 2 . 0 5 % 2 . 3 4 % 2 . 6 3 % 2 . 8 7 % 3 . 0 6 % 3 . 0 6 % 2 . 9 8 % 3 . 1 6 % 3 . 7 9 % 4 . 1 4 % 4 . 4 6 % 4 . 8 5 % 18 5 0 No m i n a l ( 2 % ) 2. 0 0 % 0 . 6 5 % 0 . 7 1 % 0 . 7 6 % 0 . 8 1 % 0 . 8 5 % 0 . 9 1 % 0 . 9 4 % 0 . 9 6 % 1 . 0 0 % 1 . 0 8 % 1 . 1 0 % 1 . 1 2 % 1 . 1 5 % 1 . 1 7 % 1 . 2 1 % 1 . 2 4 % 1 . 2 5 % 1 . 2 4 % 1 . 1 9 % 1 . 2 2 % 1 . 2 9 % 1 . 4 0 % 1 . 5 5 % 1 . 6 5 % 1 . 73 % 1 . 7 8 % 1 . 8 4 % 2 . 0 1 % 2 . 2 9 % 2 . 5 8 % 2 . 8 1 % 3 . 0 0 % 3 . 0 0 % 2 . 9 2 % 3 . 1 0 % 3 . 7 2 % 4 . 0 6 % 4 . 3 7 % 4 . 7 5 % 18 4 9 No m i n a l ( 2 % ) 2. 0 0 % 0 . 6 4 % 0 . 7 0 % 0 . 7 4 % 0 . 7 9 % 0 . 8 3 % 0 . 8 9 % 0 . 9 2 % 0 . 9 4 % 0 . 9 8 % 1 . 0 6 % 1 . 0 8 % 1 . 1 0 % 1 . 1 2 % 1 . 1 5 % 1 . 1 8 % 1 . 2 1 % 1 . 2 2 % 1 . 2 1 % 1 . 1 6 % 1 . 1 9 % 1 . 2 7 % 1 . 3 7 % 1 . 5 2 % 1 . 6 1 % 1 . 69 % 1 . 7 4 % 1 . 8 0 % 1 . 9 7 % 2 . 2 5 % 2 . 5 3 % 2 . 7 6 % 2 . 9 4 % 2 . 9 4 % 2 . 8 6 % 3 . 0 4 % 3 . 6 5 % 3 . 9 8 % 4 . 2 9 % 4 . 6 6 % 18 4 8 No m i n a l ( 2 % ) 2. 0 0 % 0 . 6 2 % 0 . 6 8 % 0 . 7 3 % 0 . 7 8 % 0 . 8 2 % 0 . 8 7 % 0 . 9 0 % 0 . 9 2 % 0 . 9 6 % 1 . 0 4 % 1 . 0 6 % 1 . 0 8 % 1 . 1 0 % 1 . 1 2 % 1 . 1 6 % 1 . 1 9 % 1 . 2 0 % 1 . 1 9 % 1 . 1 4 % 1 . 1 7 % 1 . 2 4 % 1 . 3 4 % 1 . 4 9 % 1 . 5 8 % 1 . 66 % 1 . 7 1 % 1 . 7 7 % 1 . 9 3 % 2 . 2 0 % 2 . 4 8 % 2 . 7 0 % 2 . 8 9 % 2 . 8 9 % 2 . 8 0 % 2 . 9 8 % 3 . 5 7 % 3 . 9 0 % 4 . 2 0 % 4 . 5 7 % 18 4 7 No m i n a l ( 2 % ) 2. 0 0 % 0 . 6 1 % 0 . 6 7 % 0 . 7 1 % 0 . 7 6 % 0 . 8 0 % 0 . 8 6 % 0 . 8 9 % 0 . 9 0 % 0 . 9 4 % 1 . 0 2 % 1 . 0 4 % 1 . 0 6 % 1 . 0 8 % 1 . 1 0 % 1 . 1 4 % 1 . 1 7 % 1 . 1 7 % 1 . 1 7 % 1 . 1 2 % 1 . 1 4 % 1 . 2 2 % 1 . 3 2 % 1 . 4 6 % 1 . 5 5 % 1 . 63 % 1 . 6 8 % 1 . 7 3 % 1 . 8 9 % 2 . 1 6 % 2 . 4 3 % 2 . 6 5 % 2 . 8 3 % 2 . 8 3 % 2 . 7 5 % 2 . 9 2 % 3 . 5 0 % 3 . 8 2 % 4 . 1 2 % 4 . 4 8 % 18 4 6 No m i n a l ( 2 % ) 2. 0 0 % 0 . 6 0 % 0 . 6 6 % 0 . 7 0 % 0 . 7 5 % 0 . 7 9 % 0 . 8 4 % 0 . 8 7 % 0 . 8 8 % 0 . 9 2 % 1 . 0 0 % 1 . 0 2 % 1 . 0 4 % 1 . 0 6 % 1 . 0 8 % 1 . 1 1 % 1 . 1 4 % 1 . 1 5 % 1 . 1 4 % 1 . 0 9 % 1 . 1 2 % 1 . 2 0 % 1 . 2 9 % 1 . 4 3 % 1 . 5 2 % 1 . 60 % 1 . 6 4 % 1 . 7 0 % 1 . 8 6 % 2 . 1 2 % 2 . 3 8 % 2 . 6 0 % 2 . 7 7 % 2 . 7 7 % 2 . 7 0 % 2 . 8 6 % 3 . 4 4 % 3 . 7 5 % 4 . 0 4 % 4 . 3 9 % 18 4 5 No m i n a l ( 2 % ) 2. 0 0 % 0 . 5 9 % 0 . 6 4 % 0 . 6 9 % 0 . 7 3 % 0 . 7 7 % 0 . 8 2 % 0 . 8 5 % 0 . 8 7 % 0 . 9 1 % 0 . 9 8 % 1 . 0 0 % 1 . 0 2 % 1 . 0 4 % 1 . 0 6 % 1 . 0 9 % 1 . 1 2 % 1 . 1 3 % 1 . 1 2 % 1 . 0 7 % 1 . 1 0 % 1 . 1 7 % 1 . 2 6 % 1 . 4 0 % 1 . 4 9 % 1 . 57 % 1 . 6 1 % 1 . 6 6 % 1 . 8 2 % 2 . 0 8 % 2 . 3 4 % 2 . 5 5 % 2 . 7 2 % 2 . 7 2 % 2 . 6 4 % 2 . 8 1 % 3 . 3 7 % 3 . 6 8 % 3 . 9 6 % 4 . 3 0 % 18 4 4 No m i n a l ( 2 % ) 2. 0 0 % 0 . 5 8 % 0 . 6 3 % 0 . 6 7 % 0 . 7 2 % 0 . 7 6 % 0 . 8 1 % 0 . 8 4 % 0 . 8 5 % 0 . 8 9 % 0 . 9 6 % 0 . 9 8 % 1 . 0 0 % 1 . 0 2 % 1 . 0 4 % 1 . 0 7 % 1 . 1 0 % 1 . 1 1 % 1 . 1 0 % 1 . 0 5 % 1 . 0 8 % 1 . 1 5 % 1 . 2 4 % 1 . 3 8 % 1 . 4 6 % 1 . 53 % 1 . 5 8 % 1 . 6 3 % 1 . 7 8 % 2 . 0 4 % 2 . 2 9 % 2 . 5 0 % 2 . 6 7 % 2 . 6 7 % 2 . 5 9 % 2 . 7 5 % 3 . 3 0 % 3 . 6 0 % 3 . 8 8 % 4 . 2 2 % 18 4 3 No m i n a l ( 2 % ) 2. 0 0 % 0 . 5 6 % 0 . 6 2 % 0 . 6 6 % 0 . 7 0 % 0 . 7 4 % 0 . 7 9 % 0 . 8 2 % 0 . 8 3 % 0 . 8 7 % 0 . 9 4 % 0 . 9 6 % 0 . 9 8 % 1 . 0 0 % 1 . 0 2 % 1 . 0 5 % 1 . 0 8 % 1 . 0 8 % 1 . 0 8 % 1 . 0 3 % 1 . 0 6 % 1 . 1 3 % 1 . 2 2 % 1 . 3 5 % 1 . 4 3 % 1 . 50 % 1 . 5 5 % 1 . 6 0 % 1 . 7 5 % 2 . 0 0 % 2 . 2 5 % 2 . 4 5 % 2 . 6 1 % 2 . 6 1 % 2 . 5 4 % 2 . 7 0 % 3 . 2 4 % 3 . 5 3 % 3 . 8 1 % 4 . 1 4 % 18 4 2 No m i n a l ( 2 % ) 2. 0 0 % 0 . 5 5 % 0 . 6 1 % 0 . 6 5 % 0 . 6 9 % 0 . 7 3 % 0 . 7 7 % 0 . 8 0 % 0 . 8 2 % 0 . 8 5 % 0 . 9 2 % 0 . 9 4 % 0 . 9 6 % 0 . 9 8 % 1 . 0 0 % 1 . 0 3 % 1 . 0 6 % 1 . 0 6 % 1 . 0 6 % 1 . 0 1 % 1 . 0 4 % 1 . 1 0 % 1 . 1 9 % 1 . 3 2 % 1 . 4 1 % 1 . 48 % 1 . 5 2 % 1 . 5 7 % 1 . 7 1 % 1 . 9 6 % 2 . 2 0 % 2 . 4 0 % 2 . 5 6 % 2 . 5 6 % 2 . 4 9 % 2 . 6 4 % 3 . 1 7 % 3 . 4 6 % 3 . 7 3 % 4 . 0 5 % 18 4 1 No m i n a l ( 2 % ) 2. 0 0 % 0 . 5 4 % 0 . 5 9 % 0 . 6 3 % 0 . 6 8 % 0 . 7 1 % 0 . 7 6 % 0 . 7 9 % 0 . 8 0 % 0 . 8 4 % 0 . 9 0 % 0 . 9 2 % 0 . 9 4 % 0 . 9 6 % 0 . 9 8 % 1 . 0 1 % 1 . 0 4 % 1 . 0 4 % 1 . 0 4 % 0 . 9 9 % 1 . 0 2 % 1 . 0 8 % 1 . 1 7 % 1 . 3 0 % 1 . 3 8 % 1 . 45 % 1 . 4 9 % 1 . 5 4 % 1 . 6 8 % 1 . 9 2 % 2 . 1 6 % 2 . 3 5 % 2 . 5 1 % 2 . 5 1 % 2 . 4 4 % 2 . 5 9 % 3 . 1 1 % 3 . 4 0 % 3 . 6 6 % 3 . 9 8 % 18 4 0 No m i n a l ( 2 % ) 2. 0 0 % 0 . 5 3 % 0 . 5 8 % 0 . 6 2 % 0 . 6 6 % 0 . 7 0 % 0 . 7 4 % 0 . 7 7 % 0 . 7 9 % 0 . 8 2 % 0 . 8 8 % 0 . 9 1 % 0 . 9 2 % 0 . 9 4 % 0 . 9 6 % 0 . 9 9 % 1 . 0 2 % 1 . 0 2 % 1 . 0 2 % 0 . 9 7 % 1 . 0 0 % 1 . 0 6 % 1 . 1 5 % 1 . 2 7 % 1 . 3 5 % 1 . 42 % 1 . 4 6 % 1 . 5 1 % 1 . 6 5 % 1 . 8 8 % 2 . 1 2 % 2 . 3 1 % 2 . 4 6 % 2 . 4 6 % 2 . 3 9 % 2 . 5 4 % 3 . 0 5 % 3 . 3 3 % 3 . 5 9 % 3 . 9 0 % 18 3 9 No m i n a l ( 2 % ) 2. 0 0 % 0 . 5 2 % 0 . 5 7 % 0 . 6 1 % 0 . 6 5 % 0 . 6 8 % 0 . 7 3 % 0 . 7 6 % 0 . 7 7 % 0 . 8 0 % 0 . 8 7 % 0 . 8 9 % 0 . 9 0 % 0 . 9 2 % 0 . 9 4 % 0 . 9 7 % 1 . 0 0 % 1 . 0 0 % 1 . 0 0 % 0 . 9 5 % 0 . 9 8 % 1 . 0 4 % 1 . 1 2 % 1 . 2 5 % 1 . 3 2 % 1 . 39 % 1 . 4 3 % 1 . 4 8 % 1 . 6 2 % 1 . 8 5 % 2 . 0 7 % 2 . 2 6 % 2 . 4 1 % 2 . 4 1 % 2 . 3 5 % 2 . 4 9 % 2 . 9 9 % 3 . 2 6 % 3 . 5 2 % 3 . 8 2 % 18 3 8 No m i n a l ( 2 % ) 2. 0 0 % 0 . 5 1 % 0 . 5 6 % 0 . 6 0 % 0 . 6 4 % 0 . 6 7 % 0 . 7 2 % 0 . 7 4 % 0 . 7 6 % 0 . 7 9 % 0 . 8 5 % 0 . 8 7 % 0 . 8 9 % 0 . 9 0 % 0 . 9 2 % 0 . 9 5 % 0 . 9 8 % 0 . 9 8 % 0 . 9 8 % 0 . 9 3 % 0 . 9 6 % 1 . 0 2 % 1 . 1 0 % 1 . 2 2 % 1 . 3 0 % 1 . 36 % 1 . 4 0 % 1 . 4 5 % 1 . 5 8 % 1 . 8 1 % 2 . 0 3 % 2 . 2 2 % 2 . 3 7 % 2 . 3 7 % 2 . 3 0 % 2 . 4 4 % 2 . 9 3 % 3 . 2 0 % 3 . 4 5 % 3 . 7 5 % 18 3 7 No m i n a l ( 2 % ) 2. 0 0 % 0 . 5 0 % 0 . 5 5 % 0 . 5 9 % 0 . 6 3 % 0 . 6 6 % 0 . 7 0 % 0 . 7 3 % 0 . 7 4 % 0 . 7 7 % 0 . 8 3 % 0 . 8 5 % 0 . 8 7 % 0 . 8 9 % 0 . 9 0 % 0 . 9 3 % 0 . 9 6 % 0 . 9 6 % 0 . 9 6 % 0 . 9 2 % 0 . 9 4 % 1 . 0 0 % 1 . 0 8 % 1 . 2 0 % 1 . 2 7 % 1 . 34 % 1 . 3 8 % 1 . 4 2 % 1 . 5 5 % 1 . 7 7 % 1 . 9 9 % 2 . 1 7 % 2 . 3 2 % 2 . 3 2 % 2 . 2 6 % 2 . 4 0 % 2 . 8 7 % 3 . 1 4 % 3 . 3 8 % 3 . 6 7 % 18 3 6 No m i n a l ( 2 % ) 2. 0 0 % 0 . 4 9 % 0 . 5 4 % 0 . 5 7 % 0 . 6 1 % 0 . 6 5 % 0 . 6 9 % 0 . 7 1 % 0 . 7 3 % 0 . 7 6 % 0 . 8 2 % 0 . 8 4 % 0 . 8 5 % 0 . 8 7 % 0 . 8 9 % 0 . 9 1 % 0 . 9 4 % 0 . 9 4 % 0 . 9 4 % 0 . 9 0 % 0 . 9 2 % 0 . 9 8 % 1 . 0 6 % 1 . 1 7 % 1 . 2 5 % 1 . 31 % 1 . 3 5 % 1 . 3 9 % 1 . 5 2 % 1 . 7 4 % 1 . 9 5 % 2 . 1 3 % 2 . 2 7 % 2 . 2 7 % 2 . 2 1 % 2 . 3 5 % 2 . 8 2 % 3 . 0 8 % 3 . 3 1 % 3 . 6 0 % 18 3 5 No m i n a l ( 2 % ) 2. 0 0 % 0 . 4 8 % 0 . 5 3 % 0 . 5 6 % 0 . 6 0 % 0 . 6 3 % 0 . 6 7 % 0 . 7 0 % 0 . 7 1 % 0 . 7 4 % 0 . 8 0 % 0 . 8 2 % 0 . 8 4 % 0 . 8 5 % 0 . 8 7 % 0 . 9 0 % 0 . 9 2 % 0 . 9 3 % 0 . 9 2 % 0 . 8 8 % 0 . 9 0 % 0 . 9 6 % 1 . 0 4 % 1 . 1 5 % 1 . 2 2 % 1 . 28 % 1 . 3 2 % 1 . 3 7 % 1 . 4 9 % 1 . 7 0 % 1 . 9 2 % 2 . 0 9 % 2 . 2 3 % 2 . 2 3 % 2 . 1 7 % 2 . 3 0 % 2 . 7 6 % 3 . 0 1 % 3 . 2 5 % 3 . 5 3 % 18 3 4 No m i n a l ( 2 % ) 2. 0 0 % 0 . 4 7 % 0 . 5 2 % 0 . 5 5 % 0 . 5 9 % 0 . 6 2 % 0 . 6 6 % 0 . 6 9 % 0 . 7 0 % 0 . 7 3 % 0 . 7 8 % 0 . 8 0 % 0 . 8 2 % 0 . 8 4 % 0 . 8 5 % 0 . 8 8 % 0 . 9 0 % 0 . 9 1 % 0 . 9 0 % 0 . 8 6 % 0 . 8 9 % 0 . 9 4 % 1 . 0 2 % 1 . 1 3 % 1 . 2 0 % 1 . 26 % 1 . 3 0 % 1 . 3 4 % 1 . 4 6 % 1 . 6 7 % 1 . 8 8 % 2 . 0 5 % 2 . 1 9 % 2 . 1 9 % 2 . 1 3 % 2 . 2 6 % 2 . 7 1 % 2 . 9 6 % 3 . 1 8 % 3 . 4 6 % 18 3 3 No m i n a l ( 2 % ) 2. 0 0 % 0 . 4 6 % 0 . 5 1 % 0 . 5 4 % 0 . 5 8 % 0 . 6 1 % 0 . 6 5 % 0 . 6 7 % 0 . 6 8 % 0 . 7 1 % 0 . 7 7 % 0 . 7 9 % 0 . 8 0 % 0 . 8 2 % 0 . 8 4 % 0 . 8 6 % 0 . 8 8 % 0 . 8 9 % 0 . 8 8 % 0 . 8 5 % 0 . 8 7 % 0 . 9 2 % 1 . 0 0 % 1 . 1 1 % 1 . 1 8 % 1 . 23 % 1 . 2 7 % 1 . 3 1 % 1 . 4 3 % 1 . 6 4 % 1 . 8 4 % 2 . 0 1 % 2 . 1 4 % 2 . 1 4 % 2 . 0 8 % 2 . 2 1 % 2 . 6 6 % 2 . 9 0 % 3 . 1 2 % 3 . 3 9 % 18 3 2 No m i n a l ( 2 % ) 2. 0 0 % 0 . 4 5 % 0 . 5 0 % 0 . 5 3 % 0 . 5 7 % 0 . 6 0 % 0 . 6 4 % 0 . 6 6 % 0 . 6 7 % 0 . 7 0 % 0 . 7 5 % 0 . 7 7 % 0 . 7 9 % 0 . 8 0 % 0 . 8 2 % 0 . 8 4 % 0 . 8 7 % 0 . 8 7 % 0 . 8 7 % 0 . 8 3 % 0 . 8 5 % 0 . 9 1 % 0 . 9 8 % 1 . 0 9 % 1 . 1 5 % 1 . 21 % 1 . 2 5 % 1 . 2 9 % 1 . 4 1 % 1 . 6 1 % 1 . 8 1 % 1 . 9 7 % 2 . 1 0 % 2 . 1 0 % 2 . 0 4 % 2 . 1 7 % 2 . 6 0 % 2 . 8 4 % 3 . 0 6 % 3 . 3 3 % 18 3 1 No m i n a l ( 2 % ) 2. 0 0 % 0 . 4 4 % 0 . 4 9 % 0 . 5 2 % 0 . 5 6 % 0 . 5 8 % 0 . 6 2 % 0 . 6 5 % 0 . 6 6 % 0 . 6 9 % 0 . 7 4 % 0 . 7 6 % 0 . 7 7 % 0 . 7 9 % 0 . 8 0 % 0 . 8 3 % 0 . 8 5 % 0 . 8 6 % 0 . 8 5 % 0 . 8 1 % 0 . 8 3 % 0 . 8 9 % 0 . 9 6 % 1 . 0 6 % 1 . 1 3 % 1 . 19 % 1 . 2 2 % 1 . 2 6 % 1 . 3 8 % 1 . 5 7 % 1 . 7 7 % 1 . 9 3 % 2 . 0 6 % 2 . 0 6 % 2 . 0 0 % 2 . 1 3 % 2 . 5 5 % 2 . 7 9 % 3 . 0 0 % 3 . 2 6 % 18 3 0 No m i n a l ( 2 % ) 2. 0 0 % 0 . 4 4 % 0 . 4 8 % 0 . 5 1 % 0 . 5 4 % 0 . 5 7 % 0 . 6 1 % 0 . 6 3 % 0 . 6 4 % 0 . 6 7 % 0 . 7 2 % 0 . 7 4 % 0 . 7 6 % 0 . 7 7 % 0 . 7 9 % 0 . 8 1 % 0 . 8 3 % 0 . 8 4 % 0 . 8 3 % 0 . 8 0 % 0 . 8 2 % 0 . 8 7 % 0 . 9 4 % 1 . 0 4 % 1 . 1 1 % 1 . 16 % 1 . 2 0 % 1 . 2 4 % 1 . 3 5 % 1 . 5 4 % 1 . 7 4 % 1 . 8 9 % 2 . 0 2 % 2 . 0 2 % 1 . 9 6 % 2 . 0 9 % 2 . 5 0 % 2 . 7 3 % 2 . 9 4 % 3 . 2 0 % 18 2 9 No m i n a l ( 2 % ) 2. 0 0 % 0 . 4 3 % 0 . 4 7 % 0 . 5 0 % 0 . 5 3 % 0 . 5 6 % 0 . 6 0 % 0 . 6 2 % 0 . 6 3 % 0 . 6 6 % 0 . 7 1 % 0 . 7 3 % 0 . 7 4 % 0 . 7 6 % 0 . 7 7 % 0 . 8 0 % 0 . 8 2 % 0 . 8 2 % 0 . 8 2 % 0 . 7 8 % 0 . 8 0 % 0 . 8 5 % 0 . 9 2 % 1 . 0 2 % 1 . 0 9 % 1 . 14 % 1 . 1 7 % 1 . 2 1 % 1 . 3 3 % 1 . 5 1 % 1 . 7 0 % 1 . 8 6 % 1 . 9 8 % 1 . 9 8 % 1 . 9 2 % 2 . 0 4 % 2 . 4 5 % 2 . 6 8 % 2 . 8 8 % 3 . 1 3 % 18 2 8 No m i n a l ( 2 % ) 2. 0 0 % 0 . 4 2 % 0 . 4 6 % 0 . 4 9 % 0 . 5 2 % 0 . 5 5 % 0 . 5 9 % 0 . 6 1 % 0 . 6 2 % 0 . 6 5 % 0 . 7 0 % 0 . 7 1 % 0 . 7 3 % 0 . 7 4 % 0 . 7 6 % 0 . 7 8 % 0 . 8 0 % 0 . 8 1 % 0 . 8 0 % 0 . 7 7 % 0 . 7 9 % 0 . 8 4 % 0 . 9 0 % 1 . 0 0 % 1 . 0 7 % 1 . 12 % 1 . 1 5 % 1 . 1 9 % 1 . 3 0 % 1 . 4 8 % 1 . 6 7 % 1 . 8 2 % 1 . 9 4 % 1 . 9 4 % 1 . 8 9 % 2 . 0 0 % 2 . 4 1 % 2 . 6 2 % 2 . 8 3 % 3 . 0 7 % 18 2 7 No m i n a l ( 2 % ) 2. 0 0 % 0 . 4 1 % 0 . 4 5 % 0 . 4 8 % 0 . 5 1 % 0 . 5 4 % 0 . 5 8 % 0 . 6 0 % 0 . 6 1 % 0 . 6 3 % 0 . 6 8 % 0 . 7 0 % 0 . 7 1 % 0 . 7 3 % 0 . 7 4 % 0 . 7 6 % 0 . 7 8 % 0 . 7 9 % 0 . 7 9 % 0 . 7 5 % 0 . 7 7 % 0 . 8 2 % 0 . 8 9 % 0 . 9 8 % 1 . 0 4 % 1 . 10 % 1 . 1 3 % 1 . 1 7 % 1 . 2 7 % 1 . 4 5 % 1 . 6 4 % 1 . 7 8 % 1 . 9 0 % 1 . 9 0 % 1 . 8 5 % 1 . 9 7 % 2 . 3 6 % 2 . 5 7 % 2 . 7 7 % 3 . 0 1 % 18 2 6 No m i n a l ( 2 % ) 2. 0 0 % 0 . 4 0 % 0 . 4 4 % 0 . 4 7 % 0 . 5 0 % 0 . 5 3 % 0 . 5 6 % 0 . 5 9 % 0 . 6 0 % 0 . 6 2 % 0 . 6 7 % 0 . 6 9 % 0 . 7 0 % 0 . 7 1 % 0 . 7 3 % 0 . 7 5 % 0 . 7 7 % 0 . 7 7 % 0 . 7 7 % 0 . 7 4 % 0 . 7 6 % 0 . 8 0 % 0 . 8 7 % 0 . 9 6 % 1 . 0 2 % 1 . 07 % 1 . 1 1 % 1 . 1 4 % 1 . 2 5 % 1 . 4 3 % 1 . 6 0 % 1 . 7 5 % 1 . 8 7 % 1 . 8 7 % 1 . 8 1 % 1 . 9 3 % 2 . 3 1 % 2 . 5 2 % 2 . 7 2 % 2 . 9 5 % 18 2 5 No m i n a l ( 2 % ) 2. 0 0 % 0 . 3 9 % 0 . 4 3 % 0 . 4 6 % 0 . 4 9 % 0 . 5 2 % 0 . 5 5 % 0 . 5 7 % 0 . 5 8 % 0 . 6 1 % 0 . 6 6 % 0 . 6 7 % 0 . 6 9 % 0 . 7 0 % 0 . 7 1 % 0 . 7 3 % 0 . 7 5 % 0 . 7 6 % 0 . 7 6 % 0 . 7 2 % 0 . 7 4 % 0 . 7 9 % 0 . 8 5 % 0 . 9 4 % 1 . 0 0 % 1 . 05 % 1 . 0 8 % 1 . 1 2 % 1 . 2 2 % 1 . 4 0 % 1 . 5 7 % 1 . 7 1 % 1 . 8 3 % 1 . 8 3 % 1 . 7 8 % 1 . 8 9 % 2 . 2 7 % 2 . 4 7 % 2 . 6 6 % 2 . 9 0 % 18 2 4 No m i n a l ( 2 % ) 2. 0 0 % 0 . 3 9 % 0 . 4 2 % 0 . 4 5 % 0 . 4 8 % 0 . 5 1 % 0 . 5 4 % 0 . 5 6 % 0 . 5 7 % 0 . 6 0 % 0 . 6 4 % 0 . 6 6 % 0 . 6 7 % 0 . 6 9 % 0 . 7 0 % 0 . 7 2 % 0 . 7 4 % 0 . 7 4 % 0 . 7 4 % 0 . 7 1 % 0 . 7 3 % 0 . 7 7 % 0 . 8 3 % 0 . 9 3 % 0 . 9 8 % 1 . 03 % 1 . 0 6 % 1 . 1 0 % 1 . 2 0 % 1 . 3 7 % 1 . 5 4 % 1 . 6 8 % 1 . 7 9 % 1 . 7 9 % 1 . 7 4 % 1 . 8 5 % 2 . 2 2 % 2 . 4 2 % 2 . 6 1 % 2 . 8 4 % 18 2 3 No m i n a l ( 2 % ) 2. 0 0 % 0 . 3 8 % 0 . 4 2 % 0 . 4 4 % 0 . 4 7 % 0 . 5 0 % 0 . 5 3 % 0 . 5 5 % 0 . 5 6 % 0 . 5 9 % 0 . 6 3 % 0 . 6 5 % 0 . 6 6 % 0 . 6 7 % 0 . 6 8 % 0 . 7 1 % 0 . 7 2 % 0 . 7 3 % 0 . 7 3 % 0 . 6 9 % 0 . 7 1 % 0 . 7 6 % 0 . 8 2 % 0 . 9 1 % 0 . 9 6 % 1 . 01 % 1 . 0 4 % 1 . 0 8 % 1 . 1 8 % 1 . 3 4 % 1 . 5 1 % 1 . 6 5 % 1 . 7 6 % 1 . 7 6 % 1 . 7 1 % 1 . 8 2 % 2 . 1 8 % 2 . 3 8 % 2 . 5 6 % 2 . 7 8 % 18 2 2 No m i n a l ( 2 % ) 2. 0 0 % 0 . 3 7 % 0 . 4 1 % 0 . 4 4 % 0 . 4 6 % 0 . 4 9 % 0 . 5 2 % 0 . 5 4 % 0 . 5 5 % 0 . 5 7 % 0 . 6 2 % 0 . 6 3 % 0 . 6 5 % 0 . 6 6 % 0 . 6 7 % 0 . 6 9 % 0 . 7 1 % 0 . 7 2 % 0 . 7 1 % 0 . 6 8 % 0 . 7 0 % 0 . 7 4 % 0 . 8 0 % 0 . 8 9 % 0 . 9 5 % 0 . 99 % 1 . 0 2 % 1 . 0 6 % 1 . 1 5 % 1 . 3 2 % 1 . 4 8 % 1 . 6 2 % 1 . 7 2 % 1 . 7 2 % 1 . 6 8 % 1 . 7 8 % 2 . 1 4 % 2 . 3 3 % 2 . 5 1 % 2 . 7 3 % 18 2 1 No m i n a l ( 2 % ) 2. 0 0 % 0 . 3 6 % 0 . 4 0 % 0 . 4 3 % 0 . 4 6 % 0 . 4 8 % 0 . 5 1 % 0 . 5 3 % 0 . 5 4 % 0 . 5 6 % 0 . 6 1 % 0 . 6 2 % 0 . 6 3 % 0 . 6 5 % 0 . 6 6 % 0 . 6 8 % 0 . 7 0 % 0 . 7 0 % 0 . 7 0 % 0 . 6 7 % 0 . 6 8 % 0 . 7 3 % 0 . 7 9 % 0 . 8 7 % 0 . 9 3 % 0 . 97 % 1 . 0 0 % 1 . 0 3 % 1 . 1 3 % 1 . 2 9 % 1 . 4 5 % 1 . 5 8 % 1 . 6 9 % 1 . 6 9 % 1 . 6 4 % 1 . 7 4 % 2 . 0 9 % 2 . 2 8 % 2 . 4 6 % 2 . 6 8 % 18 2 0 No m i n a l ( 2 % ) 2. 0 0 % 0 . 3 6 % 0 . 3 9 % 0 . 4 2 % 0 . 4 5 % 0 . 4 7 % 0 . 5 0 % 0 . 5 2 % 0 . 5 3 % 0 . 5 5 % 0 . 5 9 % 0 . 6 1 % 0 . 6 2 % 0 . 6 3 % 0 . 6 5 % 0 . 6 7 % 0 . 6 8 % 0 . 6 9 % 0 . 6 8 % 0 . 6 5 % 0 . 6 7 % 0 . 7 1 % 0 . 7 7 % 0 . 8 6 % 0 . 9 1 % 0 . 95 % 0 . 9 8 % 1 . 0 1 % 1 . 1 1 % 1 . 2 7 % 1 . 4 2 % 1 . 5 5 % 1 . 6 6 % 1 . 6 6 % 1 . 6 1 % 1 . 7 1 % 2 . 0 5 % 2 . 2 4 % 2 . 4 1 % 2 . 6 2 % Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . G-2 Watson & Associates Economists Ltd. H:\Bayham\PSAB & Asset Management\Bayham PSAB Compliance Report -Amended.doc APPENDIX H TANGIBLE CAPITAL ASSET INVENTORY WITH PSAB CALCULATIONS Mu n i c i p a l i t y o f B a y ha m Ta n g ib l e C a p i t a l A s s e t I n v e n t o r y As a t D e c e m b e r 3 1 , 2 0 0 7 Dr a f t 7 : F e b r u a r y 1 1 , 2 0 0 9 Ro l l i n g S t o c k ID F I R D E P A R T M E N T D I V I S I O N D E P A R T M E N T AS S E T ST R U C T U R E T Y P E L O C A T I O N C O M P O N E N T D E S C R I P T I O N N O T E S / C O M M E N T S AC T U A L HI S T O R I C A L CO S T (i f a v a i l a b l e ) RE P L A C E M E N T CO S T D A T E (Y E A R ) RE P L A C E M E N T CO S T RE P L A C E M E N T CO S T S O U R C E YE A R O F CO N S T R U C T I O N / PU R C H A S E AG E (Y E A R S ) AS O F 20 0 7 HO U R S AT E N D OF 2 0 0 7 MI L E A G E (k m ) A T EN D O F 20 0 7 US E F U L LI F E US E F U L LIFE ME A S U R E ESTIMATED REPLACEMENT DATEYEAR OF BETTERMENTBETTERMENT HISTORICAL COSTIndex at Construction Year Actual Historical Cost Calculated Historical Cost @ Acquisition/ ConstructionBetterment Cost @ ConstructionTOTAL Accumulated Amortization from A cquisition to December 31, 2007Net Book Value at December 31, 2007 Tr a n s p o r t a t i o n S e r v i c e s R o l l i n g S t o c k R o a d w a y s 1 9 9 7 C h e v y T r u c k ( # 1 4 ) Pi c k u p T r u c k s 17 , 2 1 1 $ 20 0 7 21 , 0 2 2 I n f l a t e d H C 19 9 8 10 33 3 , 8 7 2 30 0 , 0 0 0 k i l o m e t r e s 2 0 0 7 81.87%17,211 - - 17,211 - - Tr a n s p o r t a t i o n S e r v i c e s R o l l i n g S t o c k R o a d w a y s 2 0 0 4 G M C S i e r r a ( # 1 ) Pi c k u p T r u c k s 30 , 1 4 5 $ 20 0 7 32 , 3 1 2 I n f l a t e d H C 20 0 3 5 5 , 2 0 8 2 1 9 , 0 4 5 30 0 , 0 0 0 k i l o m e t r e s 2 0 1 0 93.29%30,145 - - 22,010 8,135 3,014 Tr a n s p o r t a t i o n S e r v i c e s R o l l i n g S t o c k R o a d w a y s F o r d F 1 5 0 X L 4 x 2 ( # 1 7 ) Pi c k u p T r u c k s 24 , 6 8 0 $ 20 0 7 25 , 5 5 9 I n f l a t e d H C 20 0 5 3 12 2 , 5 2 9 30 0 , 0 0 0 k i l o m e t r e s 2 0 1 2 96.56%24,680 - - 10,080 14,600 2,468 Tr a n s p o r t a t i o n S e r v i c e s R o l l i n g S t o c k R o a d w a y s 1 9 9 3 G M C P i c k u p - f l a t b e d ( # 2 ) Pi c k u p T r u c k s 20 0 7 26 , 2 9 8 B e n c h m a r k D a t a 19 9 8 10 29 6 , 2 9 7 30 0 , 0 0 0 k i l o m e t r e s 2 0 0 8 81.87%- 21,530 - 21,264 266 266 Tr a n s p o r t a t i o n S e r v i c e s R o l l i n g S t o c k R o a d w a y s 1 9 9 8 G M C P i c k u p - t a n k ( # 1 0 ) Pi c k u p T r u c k s 20 0 7 26 , 2 9 8 B e n c h m a r k D a t a 19 9 8 10 38 7 , 1 9 2 30 0 , 0 0 0 k i l o m e t r e s 2 0 0 6 81.87%- 21,530 - 21,530 - - Tr a n s p o r t a t i o n S e r v i c e s R o l l i n g S t o c k R o a d w a y s 2 0 0 7 S t e r l i n g L T 9 5 0 0 ( # 9 ) Sn o w / S a n d / D u m p T r u c k s 17 8 , 5 0 7 $ 20 0 7 18 1 , 9 2 4 I n f l a t e d H C 20 0 6 2 18 9 9 , 0 0 0 4 0 0 , 0 0 0 k i l o m e t r e s 2 0 1 9 98.12%178,507 - - 4,016 174,490 17,851 Tr a n s p o r t a t i o n S e r v i c e s R o l l i n g S t o c k R o a d w a y s 2 0 0 0 S t e r l i n g D u m p T r u c k a n d P l o w ( # 3 ) Sn o w / S a n d / D u m p T r u c k s 10 5 , 2 2 8 $ 20 0 7 12 6 , 0 4 6 I n f l a t e d H C 19 9 9 9 5 , 3 3 1 1 6 7 , 8 8 8 40 0 , 0 0 0 k i l o m e t r e s 2 0 2 0 2006 25,884 $ 83.48%105,228 - 25,884 51,562 79,551 10,523 Tr a n s p o r t a t i o n S e r v i c e s R o l l i n g S t o c k R o a d w a y s 2 0 0 2 S t e r l i n g T r u c k a n d P l o w ( # 4 ) Sn o w / S a n d / D u m p T r u c k s 11 3 , 0 5 1 $ 20 0 7 12 7 , 4 6 7 I n f l a t e d H C 20 0 1 7 5 , 4 6 8 1 9 5 , 8 8 4 40 0 , 0 0 0 k i l o m e t r e s 2 0 1 5 88.69%113,051 - - 55,362 57,689 11,305 Tr a n s p o r t a t i o n S e r v i c e s R o l l i n g S t o c k R o a d w a y s 2 0 0 4 S t e r l i n g T r u c k a n d P l o w ( # 8 ) Sn o w / S a n d / D u m p T r u c k s 11 0 , 8 8 0 $ 20 0 7 11 8 , 8 5 2 I n f l a t e d H C 20 0 3 5 3 , 3 3 2 1 1 4 , 1 1 6 40 0 , 0 0 0 k i l o m e t r e s 2 0 2 1 93.29%110,880 - - 31,633 79,247 11,088 Tr a n s p o r t a t i o n S e r v i c e s R o l l i n g S t o c k R o a d w a y s 1 9 8 7 F r e i g h t l i n e r ( # 5 ) Sn o w / S a n d / D u m p T r u c k s 20 0 7 12 4 , 1 2 2 B e n c h m a r k D a t a 19 8 7 21 34 5 , 2 8 1 40 0 , 0 0 0 k i l o m e t r e s 2 0 1 1 61.13%- 75,874 - 65,495 10,379 7,587 Tr a n s p o r t a t i o n S e r v i c e s R o l l i n g S t o c k R o a d w a y s 1 9 9 0 M a c k T r u c k ( # 1 4 4 ) Br i n e T r u c k tr a n s f e r r e d f r o m C o u n t y a t n o c o s t 20 0 7 12 4 , 1 2 2 B e n c h m a r k D a t a 19 9 8 10 7 , 6 8 0 2 9 1 , 8 5 5 40 0 , 0 0 0 k i l o m e t r e s 2 0 1 2 81.87%- 101,618 - 74,144 27,474 10,162 Tr a n s p o r t a t i o n S e r v i c e s R o l l i n g S t o c k R o a d w a y s A t t a c h e d P l a s t i c B r i n e T a n k Br i n e T r u c k (t o 1 9 9 0 M a c k T r u c k ) 6, 1 6 1 $ 20 0 7 6, 3 8 1 I n f l a t e d H C 20 0 5 3 10 y e a r s 2015 96.56%6,161 - - 1,232 4,929 616 Tr a n s p o r t a t i o n S e r v i c e s R o l l i n g S t o c k R o a d w a y s J o h n D e e r e 6 3 0 0 w / T i g e r B u s h M o w e r Tr a c t o r s 55 , 0 0 0 $ 20 0 7 58 , 0 2 5 I n f l a t e d H C 20 0 4 4 1 , 6 1 4 6, 0 0 0 h o u r s 2019 94.79%55,000 - - 14,795 40,205 5,500 Tr a n s p o r t a t i o n S e r v i c e s R o l l i n g S t o c k R o a d w a y s 1 9 9 9 J o h n D e e r e 3 1 0 D B a c k h o e Tr a c t o r s 61 , 1 9 6 $ 20 0 7 61 , 1 9 6 I n f l a t e d H C 20 0 7 1 2 , 0 2 0 10 , 0 0 0 h o u r s 2012 100.00%61,196 - - 12,362 48,834 6,120 Tr a n s p o r t a t i o n S e r v i c e s R o l l i n g S t o c k R o a d w a y s 2 0 0 7 C a s e 6 2 1 D L o a d e r Tr a c t o r s 12 9 , 7 1 6 $ 20 0 7 12 9 , 7 1 6 I n f l a t e d H C 20 0 7 1 23 6 10 , 0 0 0 h o u r s 2012 100.00%129,716 - - 3,061 126,655 12,972 Tr a n s p o r t a t i o n S e r v i c e s R o l l i n g S t o c k R o a d w a y s J o h n D e e r e 4 0 1 - C w / L o a d e r Tr a c t o r s Be a c h R a k e r 4, 0 0 0 $ 20 0 7 20 , 8 1 5 I n f l a t e d H C 19 7 2 36 7 , 6 6 7 10 , 0 0 0 h o u r s 2019 19.22%4,000 - - 3,067 933 400 Tr a n s p o r t a t i o n S e r v i c e s R o l l i n g S t o c k R o a d w a y s J o h n D e e r e 2 1 5 5 ( T r a c t o r o n l y ) - f o r g e n e r a t o r T r a c t o r s tr a n s f e r r e d f r o m C o u n t y a t n o c o s t 4, 5 0 0 $ 20 0 7 5, 4 9 7 I n f l a t e d H C 19 9 8 10 1 , 8 1 0 6, 0 0 0 h o u r s 2031 81.87%4,500 - - 1,358 3,143 450 Tr a n s p o r t a t i o n S e r v i c e s R o l l i n g S t o c k R o a d w a y s C a s e I n t e r n a t i o n a l 5 8 5 w / S w e e p e r Tr a c t o r s al s o h a s s i d e m o w e r 5, 0 0 0 $ 20 0 7 9, 0 4 7 I n f l a t e d H C 19 8 5 23 3 , 9 9 0 6, 0 0 0 h o u r s 2020 55.27%5,000 - - 3,325 1,675 500 Tr a n s p o r t a t i o n S e r v i c e s R o l l i n g S t o c k R o a d w a y s Fo r d 3 9 1 0 w / L o a d e r a n d G r a s s M o w e r ( b i g d e c k mo w e r ) Tr a c t o r s tr a n s f e r r e d f r o m C o u n t y a t n o c o s t 6, 0 0 0 $ 20 0 7 7, 3 2 9 I n f l a t e d H C 19 9 8 10 2 , 2 7 3 6, 0 0 0 h o u r s 2024 81.87%6,000 - - 2,273 3,727 600 Tr a n s p o r t a t i o n S e r v i c e s R o l l i n g S t o c k R o a d w a y s 1 9 8 7 C h a m p i o n G r a d e r 7 3 0 A ( # 7 ) Tr a c t o r s pu r c h a s e d n e w 20 0 7 22 0 , 0 0 0 B e n c h m a r k D a t a 19 8 7 21 1 1 , 7 5 3 10 , 0 0 0 h o u r s 2005 61.13%- 134,483 - 134,483 - - Tr a n s p o r t a t i o n S e r v i c e s R o l l i n g S t o c k R o a d w a y s 1 9 9 4 C h a m p i o n G r a d e r 7 4 0 ( # 6 ) Tr a c t o r s pu r c h a s e d n e w 20 0 7 22 0 , 0 0 0 B e n c h m a r k D a t a 19 9 4 14 7 , 4 8 0 10 , 0 0 0 h o u r s 2013 76.40%- 168,079 - 125,723 42,356 16,808 Tr a n s p o r t a t i o n S e r v i c e s R o l l i n g S t o c k R o a d w a y s 1 9 9 3 C a s e B u l l d o z e r 8 5 0 G Tr a c t o r s tr a n s f e r r e d f r o m C o u n t y a t n o c o s t 20 0 7 13 0 , 0 0 0 B e n c h m a r k D a t a 19 9 8 10 4 , 0 9 5 10 , 0 0 0 h o u r s 2022 81.87%- 106,431 - 43,583 62,847 10,643 Tr a n s p o r t a t i o n S e r v i c e s R o l l i n g S t o c k R o a d w a y s K u b o t a 1 8 0 0 La w n E q u i p m e n t 12 , 0 0 0 $ 20 0 7 15 , 3 3 0 I n f l a t e d H C 19 9 5 13 1 , 7 1 7 6, 0 0 0 h o u r s 2010 78.28%12,000 - - 3,434 8,566 1,200 Tr a n s p o r t a t i o n S e r v i c e s R o l l i n g S t o c k R o a d w a y s F o r d n e w H o l l a n d T Z 2 5 D A La w n E q u i p m e n t 14 , 0 4 0 $ 20 0 7 14 , 5 4 0 I n f l a t e d H C 20 0 5 3 33 8 6, 0 0 0 h o u r s 2020 96.56%14,040 - - 791 13,249 1,404 Pr o t e c t i o n S e r v i c e s R o l l i n g S t o c k F i r e P u m p e r Fi r e V e h i c l e St r a f f o r d v i l l e F i r e H a l l in c l u d e s v e h i c l e , h o s e , l a d d e r , n o z z l e s & fi t t i n g s 20 0 7 21 6 , 4 4 7 i n d e x e d 2 0 0 5 c o s t f o r pu m p e r p r o v i d e d 19 8 5 23 20 y e a r s 2005 55.27%- 119,622 - 119,622 - - Pr o t e c t i o n S e r v i c e s R o l l i n g S t o c k F i r e T a n k e r Fi r e V e h i c l e St r a f f o r d v i l l e F i r e H a l l in c l u d e s v e h i c l e , h o s e , l a d d e r , n o z z l e s , fi t t i n g s , m o n i t o r a n d p o r t a - t a n k 17 5 , 1 0 4 $ 20 0 7 20 3 , 5 6 4 I n f l a t e d H C 20 0 0 8 20 y e a r s 2020 86.02%175,104 - - 61,286 113,818 8,755 Pr o t e c t i o n S e r v i c e s R o l l i n g S t o c k F i r e R e s c u e V a n Fi r e V e h i c l e St r a f f o r d v i l l e F i r e H a l l I n c l u d e s v e h i c l e a n d g e n e r a t o r 20 0 7 50 , 0 0 0 B e n c h m a r k D a t a 19 9 7 11 20 y e a r s 2017 81.02%- 40,512 - 20,256 20,256 2,026 Pr o t e c t i o n S e r v i c e s R o l l i n g S t o c k F i r e P u m p e r Fi r e V e h i c l e Po r t B u r w e l l F i r e H a l l in c l u d e s v e h i c l e , h o s e , l a d d e r , n o z z l e s & fi t t i n g s 20 9 , 0 0 0 $ 20 0 7 21 6 , 4 4 7 I n f l a t e d H C 20 0 5 3 20 y e a r s 2025 96.56%209,000 - - 20,900 188,100 10,450 Pr o t e c t i o n S e r v i c e s R o l l i n g S t o c k F i r e T a n k e r Fi r e V e h i c l e Po r t B u r w e l l F i r e H a l l in c l u d e s v e h i c l e , h o s e , l a d d e r , n o z z l e s , fi t t i n g s , m o n i t o r a n d p o r t a - t a n k 21 8 , 7 3 1 $ 20 0 7 23 4 , 4 5 7 I n f l a t e d H C 20 0 3 5 20 y e a r s 2023 93.29%218,731 - - 43,746 174,985 10,937 Pr o t e c t i o n S e r v i c e s R o l l i n g S t o c k F i r e R e s c u e V a n Fi r e V e h i c l e Po r t B u r w e l l F i r e H a l l I n c l u d e s v e h i c l e a n d g e n e r a t o r 20 0 7 50 , 0 0 0 B e n c h m a r k D a t a 19 9 2 16 20 y e a r s 2012 75.12%- 37,558 - 28,169 9,390 1,878 Ge n e r a l G o v e r n m e n t R o l l i n g S t o c k G e n e r a l G o v e r n m e n t 1 9 9 8 G M C S i e r r a ( B y - L a w O f f i c e r ) Pi c k u p T r u c k s pu r c h a s e d f r o m w / w w o n 2 0 0 7 f o r $ 6 1 5 0 11 , 7 1 8 $ 20 0 7 12 , 3 6 3 I n f l a t e d H C 20 0 4 4 22 7 , 0 4 4 30 0 , 0 0 0 k i l o m e t r e s 2 0 0 9 94.79%11,718 - - 8,868 2,850 1,172 Ge n e r a l G o v e r n m e n t R o l l i n g S t o c k G e n e r a l G o v e r n m e n t 2 0 0 8 F o r d R a n g e r P i c k u p Pi c k u p T r u c k s Bu i l d i n g 22 , 5 8 7 $ 20 0 7 22 , 5 8 7 I n f l a t e d H C 20 0 7 1 10 , 4 4 4 30 0 , 0 0 0 k i l o m e t r e s 2 0 3 6 100.00%22,587 - - 786 21,801 2,259 En v i r o n m e n t a l S e r v i c e s R o l l i n g S t o c k W a t e r w o r k s 1 9 9 8 C h e v r o l e t ( p a r t a ) ( # 1 5 ) Pi c k u p T r u c k s 7, 0 0 0 $ 20 0 7 8, 3 8 5 I n f l a t e d H C 19 9 9 9 20 8 , 2 7 9 30 0 , 0 0 0 k i l o m e t r e s 2 0 1 2 83.48%7,000 - - 4,860 2,140 700 En v i r o n m e n t a l S e r v i c e s R o l l i n g S t o c k W a t e r w o r k s 2 0 0 8 F o r d R a n g e r P i c k u p ( p a r t a ) Pi c k u p T r u c k s 9, 0 7 4 $ 20 0 7 9, 0 7 4 I n f l a t e d H C 20 0 7 1 8, 6 6 1 3 0 0 , 0 0 0 k i l o m e t r e s 2 0 2 0 100.00%9,074 - - 262 8,812 907 En v i r o n m e n t a l S e r v i c e s R o l l i n g S t o c k S a n i t a r y S e w e r 1 9 9 8 C h e v r o l e t ( p a r t b ) ( # 1 5 ) Pi c k u p T r u c k s 7, 0 0 0 $ 20 0 7 8, 3 8 5 I n f l a t e d H C 19 9 9 9 20 8 , 2 7 9 30 0 , 0 0 0 k i l o m e t r e s 2 0 1 2 83.48%7,000 - - 4,860 2,140 700 En v i r o n m e n t a l S e r v i c e s R o l l i n g S t o c k S a n i t a r y S e w e r 2 0 0 8 F o r d R a n g e r P i c k u p ( p a r t b ) Pi c k u p T r u c k s 13 , 6 1 0 $ 20 0 7 13 , 6 1 0 I n f l a t e d H C 20 0 7 1 8, 6 6 1 3 0 0 , 0 0 0 k i l o m e t r e s 2 0 2 0 100.00%13,610 - - 393 13,217 1,361 1,551,138 827,237 25,884 1,037,803 1,366,456 172,620 General Government 34,305.00 - - 9,654.67 24,650.33 3,430.50 Environmental Services 36,683.60 - - 10,374.56 26,309.04 3,668.36 Health Services - - - - - - Planning and Development Services - - - - - - Protection Services 602,834.92 197,692.98 - 293,979.81 506,548.09 34,045.28 Recreation and Cultural Services - - - - - - Transportation Services 877,314.19 629,544.37 25,884.36 723,794.14 808,948.78 131,476.23 1,551,137.71 827,237.35 25,884.36 1,037,803.18 1,366,456.24 172,620.37 Rolling Stock TANGIBLE CAPITAL ASSET VALUATION AS AT DECEMBER 31, 2007 Estimated 2008 A mortization Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . Pa g e 1 o f 3 4 H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-09-29H-1 Mu n i c i p a l i t y o f B a y h a m Ta n g i b l e C a p i t a l A s s e t I n v e n t o r y As a t D e c e m b e r 3 1 , 2 0 0 7 Dr a f t 7 : F e b r u a r y 1 1 , 2 0 0 9 Eq u i p m e n t ID F I R D E P A R T M E N T D I V I S I O N D E P A R T M E N T AS S E T ST R U C T U R E TY P E CO M P O N E N T D E S C R I P T I O N LO C A T I O N Q U A N T I T Y AC T U A L HI S T O R I C A L CO S T RE P L A C E M E N T CO S T D A T E (Y E A R ) RE P L A C E M E N T CO S T RE P L A C E M E N T CO S T S O U R C E YE A R O F CO N S T R U C T I O N / PU R C H A S E US E F U L LI F E (Y R S ) REMAINING USEFUL LIFEUSEFUL LIFE MEASUREYEAR OF BETTERMENTBETTERMENT COST Index at Construction Year Actual Historical Cost Calculated Historical Cost @ Acquisition/ ConstructionAccumulated Amortization from A cquisition to December 31, 2007Net Book Value at December 31, 2007 Ge n e r a l G o v e r n m e n t Eq u i p m e n t G e n e r a l G o v e r n e m e n t P o s t a g e M e t e r Mu n i c i p a l O f f i c e 5, 3 7 5 $ 20 0 7 5, 4 7 8 $ I n f l a t e d H C 20 0 6 5 4 YEARS 98.12%5,375 - 1,075 4,300 1,075 Ge n e r a l G o v e r n m e n t Eq u i p m e n t G e n e r a l G o v e r n e m e n t P r o j e c t o r Mu n i c i p a l O f f i c e 1, 4 5 7 $ 20 0 7 1, 5 3 7 $ I n f l a t e d H C 20 0 4 5 2 YEARS 94.79%1,457 - 874 583 291 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s E q u i p m e n t R e c r e a t i o n Di s h w a s h e r Vi e n n a C o m m u n i t y C e n t r e 20 0 7 7, 1 2 6 $ B a y h a m P r o v i d e d 19 8 7 20 YEARS 61.13%- 4,356 4,356 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s E q u i p m e n t R e c r e a t i o n St o v e La r g e C a s t I r o n - 2 O v e n s , 4 B u r n e r s , L a r g e F r y i n g Sp a c e Vi e n n a C o m m u n i t y C e n t r e 5, 9 0 4 $ 20 0 7 5, 9 0 4 $ I n f l a t e d H C 20 0 7 20 20 YEARS 100.00% 5 , 9 0 4 - - 5,904 295 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s E q u i p m e n t R e c r e a t i o n Re s i d e n t i a l R e f r i d g e r a t o r Vi e n n a C o m m u n i t y C e n t r e 2 20 0 7 1, 6 0 0 $ 2 0 0 8 S e a r s W e b s i t e - pr i n t o u t i n b i n d e r 19 8 7 20 YEARS 61.13%- 978 978 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s E q u i p m e n t R e c r e a t i o n Re f r i g e r a t o r La r g e I n d u s t r i a l , S t a i n l e s s S t e e l , 2 D o o r Vi e n n a C o m m u n i t y C e n t r e 2 20 0 7 5, 0 0 0 $ 2 0 0 8 S e a r s W e b s i t e - pr i n t o u t i n b i n d e r 19 8 7 20 YEARS 61.13%- 3,056 3,056 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s E q u i p m e n t R e c r e a t i o n Di s h w a s h e r Ba y h a m C o m m u n i t y C e n t r e 7, 1 2 6 $ 20 0 7 7, 2 6 2 $ I n f l a t e d H C 20 0 6 20 19 YEARS 98.12%7,126 - 356 6,770 356 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s E q u i p m e n t R e c r e a t i o n St o v e Ca s t I r o n - 2 O v e n s , 1 0 B u r n e r s Ba y h a m C o m m u n i t y C e n t r e 20 0 7 5, 9 0 4 $ B a y h a m P r o v i d e d 19 8 7 20 YEARS 61.13%- 3,609 3,609 - - Tr a n s p o r t a t i o n S e r v i c e s Eq u i p m e n t R o a d w a y s Mi l l e n m a t i c 2 5 0 C V D C M i g W e l d e r 4, 0 0 0 $ 20 0 7 2, 4 6 6 $ m i l l e r w e l d s . c o m - co n v e r t e d t o C D N $ - 0. 9 9 5 6 20 0 1 20 14 YEARS 88.69%4,000 - 1,200 2,800 200 Tr a n s p o r t a t i o n S e r v i c e s Eq u i p m e n t R o a d w a y s Ge n e r a t o r : M o d e l 9 7 3 8 G e n e r a c w / T r a i l e r a n d P T O Dr i v e s h a f t 5, 1 2 9 $ 20 0 7 5, 4 1 1 $ I n f l a t e d H C 20 0 4 25 22 YEARS 94.79%5,129 - 615 4,514 205 Tr a n s p o r t a t i o n S e r v i c e s Eq u i p m e n t R o a d w a y s Ka r c h e r 1 0 5 5 H o t / C o l d P o w e r W a s h e r 5, 0 0 0 $ 20 0 7 6, 1 9 9 $ D & S D o w n h a m Eq u i p m e n t ( b y P h o n e ) 20 0 4 10 7 YEARS 94.79%5,000 - 1,500 3,500 500 Tr a n s p o r t a t i o n S e r v i c e s Eq u i p m e n t R o a d w a y s We b s t e r 5 H p A i r C o m p r e s s o r 6, 0 0 0 $ 20 0 7 10 , 8 5 7 $ I n f l a t e d H C 19 8 5 30 8 YEARS 55.27%6,000 - 4,400 1,600 200 Tr a n s p o r t a t i o n S e r v i c e s Eq u i p m e n t R o a d w a y s Sn o w P l o w A s s e m b l y qu i c k d e t a c h u n i t a n d h y d r a u l i c s 4, 0 4 8 $ 20 0 7 4, 4 7 1 $ I n f l a t e d H C 20 0 2 15 10 YEARS 90.54%4,048 - 1,349 2,699 270 Tr a n s p o r t a t i o n S e r v i c e s Eq u i p m e n t R o a d w a y s Sn o w P l o w A s s e m b l y qu i c k d e t a c h u n i t a n d h y d r a u l i c s 5, 3 2 3 $ 20 0 7 6, 0 0 1 $ I n f l a t e d H C 20 0 1 15 9 YEARS 88.69%5,323 - 2,129 3,194 355 Tr a n s p o r t a t i o n S e r v i c e s Eq u i p m e n t R o a d w a y s Sn o w P l o w A s s e m b l y qu i c k d e t a c h u n i t a n d h y d r a u l i c s 20 0 7 6, 7 5 2 $ B a y h a m P r o v i d e d 19 9 7 15 5 YEARS 81.02%- 5,471 3,647 1,824 365 Tr a n s p o r t a t i o n S e r v i c e s Eq u i p m e n t R o a d w a y s Sn o w P l o w A s s e m b l y qu i c k d e t a c h u n i t a n d h y d r a u l i c s 20 0 7 6, 7 5 2 $ B a y h a m P r o v i d e d 19 9 7 15 5 YEARS 81.02%- 5,471 3,647 1,824 365 Tr a n s p o r t a t i o n S e r v i c e s Eq u i p m e n t R o a d w a y s Sn o w P l o w A s s e m b l y qu i c k d e t a c h u n i t a n d h y d r a u l i c s 5, 6 5 6 $ 20 0 7 5, 6 5 6 $ I n f l a t e d H C 20 0 7 15 15 YEARS 100.00% 5 , 6 5 6 - - 5,656 377 Pr o t e c t i o n S e r v i c e s Eq u i p m e n t F i r e Po r t a b l e P u m p 4 " s u c 4 9 5 0 b y o n 2 1 / 2 d i s c h a r g e F i r e S u p p r e s s i o n 2 10 , 6 9 2 $ 20 0 7 12 , 0 5 5 $ I n f l a t e d H C 20 0 1 20 14 YEARS 88.69% 1 0 , 6 9 2 - 3,208 7,484 535 Pr o t e c t i o n S e r v i c e s Eq u i p m e n t F i r e Po w e r U n i t Fi r e R e s c u e 7, 2 0 9 $ 20 0 7 8, 6 3 6 $ I n f l a t e d H C 19 9 9 25 17 YEARS 83.48%7,209 - 2,307 4,902 288 Pr o t e c t i o n S e r v i c e s Eq u i p m e n t F i r e 30 f t B l u e E x t e n s i o n H o s e Fi r e R e s c u e ( g o e s w i t h j a w s o f l i f e ) 1, 2 6 5 $ 20 0 7 1, 2 8 9 $ I n f l a t e d H C 20 0 6 25 24 YEARS 98.12%1,265 - 51 1,214 51 Pr o t e c t i o n S e r v i c e s Eq u i p m e n t F i r e La r g e S p r e a d e r U n i t Fi r e R e s c u e 20 0 7 7, 2 0 9 $ B a y h a m P r o v i d e d 19 8 2 25 YEARS 47.86%- 3,450 3,450 - - Pr o t e c t i o n S e r v i c e s Eq u i p m e n t F i r e Mi n i C u t t e r Fi r e R e s c u e ( p a r t o f M i n i C u t t e r S y s t e m ) 2, 0 4 1 $ 20 0 7 2, 0 8 0 $ I n f l a t e d H C 20 0 6 25 24 YEARS 98.12%2,041 - 82 1,960 82 Pr o t e c t i o n S e r v i c e s Eq u i p m e n t F i r e Di a m o n d T i p ( F o r M u l t i - C u t t e r S y s t e m ) Fi r e R e s c u e ( p a r t o f M i n i C u t t e r S y s t e m ) 1, 3 1 2 $ 20 0 7 1, 3 3 7 $ I n f l a t e d H C 20 0 6 25 24 YEARS 98.12%1,312 - 52 1,259 52 Pr o t e c t i o n S e r v i c e s Eq u i p m e n t F i r e La r g e C u t t e r U n i t Fi r e R e s c u e ( p a r t o f M i n i C u t t e r S y s t e m ) 20 0 7 3, 3 5 3 $ B a y h a m P r o v i d e d 19 8 2 25 YEARS 47.86%- 1,605 1,605 - - Pr o t e c t i o n S e r v i c e s Eq u i p m e n t F i r e Eq u i p m e n t - 0 - 1 5 0 c u t t e r c o n v e r s i o n t o p a l a d i n F i r e R e s c u e ( p a r t o f M i n i C u t t e r S y s t e m ) 4, 7 3 3 $ 20 0 7 5, 0 7 3 $ I n f l a t e d H C 20 0 3 25 21 YEARS 93.29%4,733 - 757 3,976 189 Pr o t e c t i o n S e r v i c e s Eq u i p m e n t F i r e Co m p l e t e A i r b a g S y s t e m Fi r e R e s c u e 33 f t b l u e H P a i r b a g h o s e , h o s e s a d d l e b a g ( 2 ) , co m m a n d c o n s o l e c / w r e g u l a t o r , J L K 2 6 2 6 t o n l i f t i n g ba g , J L K 1 3 1 3 . 4 t o n l i f t i n g b a g , 3, 7 1 5 $ 20 0 7 3, 7 8 6 $ I n f l a t e d H C 20 0 6 20 19 YEARS 98.12%3,715 - 186 3,530 186 Pr o t e c t i o n S e r v i c e s Eq u i p m e n t F i r e Ai r B a g Fi r e R e s c u e H K 1 3 A i r B a g 1, 8 7 6 $ 20 0 7 2, 1 1 5 $ I n f l a t e d H C 20 0 1 20 14 YEARS 88.69%1,876 - 563 1,313 94 Pr o t e c t i o n S e r v i c e s Eq u i p m e n t F i r e Ai r B a g Fi r e R e s c u e H K 9 A i r B a g 1, 7 6 5 $ 20 0 7 1, 9 9 0 $ I n f l a t e d H C 20 0 1 20 14 YEARS 88.69%1,765 - 529 1,235 88 Pr o t e c t i o n S e r v i c e s Eq u i p m e n t F i r e Ai r B a g Fi r e R e s c u e A i r b a g s , s a f e t y h o s e , a i r b a g c o m m a n d c o n s o l e 5, 8 7 7 $ 20 0 7 6, 8 3 3 $ I n f l a t e d H C 20 0 0 20 13 YEARS 86.02%5,877 - 2,057 3,820 294 Pr o t e c t i o n S e r v i c e s Eq u i p m e n t F i r e Ge n e r a c P T O G e n e r a t o r Fi r e R e s c u e 5, 7 4 4 $ 20 0 7 6, 8 8 1 $ I n f l a t e d H C 19 9 9 20 12 YEARS 83.48%5,744 - 2,298 3,447 287 Pr o t e c t i o n S e r v i c e s Eq u i p m e n t F i r e Mo b i l e R a d i o s i n T r u c k s C o m m u n i c a t i o n s 20 0 7 3, 6 0 0 $ B a y h a m p r o v i d e d 19 9 9 20 12 YEARS 83.48%- 3,005 1,202 1,803 150 Pr o t e c t i o n S e r v i c e s Eq u i p m e n t F i r e St r a f f o r d v i l l e T o w e r : P u r c h a s e a n d I n s t a l l C o m m u n i c a t i o n s Eq u i p . - f o r 5 0 % o f r e p e a t e r s , V H F , U H F a n t e n n a ' s an d r a d i o 4, 1 7 0 $ 20 0 7 5, 0 9 4 $ I n f l a t e d H C 19 9 8 20 11 YEARS 81.87%4,170 - 1,877 2,294 209 Pr o t e c t i o n S e r v i c e s Eq u i p m e n t F i r e St r a f f o r d v i l l e T o w e r : O t h e r h a l f o f P u r c h a s e a n d I n s t a l l C o m m u n i c a t i o n s 1, 6 8 2 $ 20 0 7 1, 6 8 2 $ I n f l a t e d H C 20 0 7 20 20 YEARS 100.00% 1 , 6 8 2 - - 1,682 84 Pr o t e c t i o n S e r v i c e s Eq u i p m e n t F i r e Fo r d a n d P o r t S t a n l e y W a t e r T o w e r s C o m m u n i c a t i o n s 1 / 7 t h s h a r e , f o r d i s p a t c h i n g F i r e D e p t 2, 0 5 2 $ 20 0 7 2, 0 5 2 $ I n f l a t e d H C 20 0 7 20 20 YEARS 100.00% 2 , 0 5 2 - - 2,052 103 Pr o t e c t i o n S e r v i c e s Eq u i p m e n t F i r e Mo b i l e s & R a d i o s C o m m u n i c a t i o n s F o r C o m m u n i c a t i o n T o w e r s 5, 0 2 8 $ 20 0 7 5, 1 2 5 $ I n f l a t e d H C 20 0 6 12 11 YEARS 98.12%5,028 - 419 4,609 419 Pr o t e c t i o n S e r v i c e s Eq u i p m e n t F i r e EO C a n t e n n a a n d a c c e s s o r i e s C o m m u n i c a t i o n s o n o f f i c e t o w e r 2, 5 3 8 $ 20 0 7 2, 6 7 8 $ I n f l a t e d H C 20 0 4 20 17 YEARS 94.79%2,538 - 381 2,157 127 Ge n e r a l G o v e r n m e n t Eq u i p m e n t G e n e r a l G o v e r n e m e n t E m a i l S e r v e r 5, 1 2 5 $ 20 0 7 5, 4 9 3 $ I n f l a t e d H C 20 0 3 5 1 YEARS 93.29%5,125 - 4,100 1,025 1,025 Ge n e r a l G o v e r n m e n t Eq u i p m e n t G e n e r a l G o v e r n e m e n t M a i n O f f i c e S e r v e r 7, 3 2 4 $ 20 0 7 7, 3 2 4 $ I n f l a t e d H C 20 0 7 5 5 YEARS 100.00% 7 , 3 2 4 - - 7,324 1,465 En v i r o n m e n t a l S e r v i c e s Eq u i p m e n t S a n i t a r y S e w e r I n f l u e n t T r a n s f e r P u m p # 1 Fl y g t C P 3 1 0 2 5 h p 6, 0 0 0 $ 20 0 7 6, 6 2 7 $ I n f l a t e d H C 20 0 2 15 10 YEARS 90.54%6,000 - 2,000 4,000 400 En v i r o n m e n t a l S e r v i c e s Eq u i p m e n t S a n i t a r y S e w e r I n f l u e n t T r a n s f e r P u m p # 2 Fl y g t C P 3 1 0 2 5 h p 6, 0 0 0 $ 20 0 7 6, 6 2 7 $ I n f l a t e d H C 20 0 2 15 10 YEARS 90.54%6,000 - 2,000 4,000 400 En v i r o n m e n t a l S e r v i c e s Eq u i p m e n t S a n i t a r y S e w e r I n f l u e n t E q u a l i z a t i o n T a n k M i x i n g P u m p Fl y g t C P 3 1 0 2 5 h p 6, 0 0 0 $ 20 0 7 6, 6 2 7 $ I n f l a t e d H C 20 0 2 15 10 YEARS 90.54%6,000 - 2,000 4,000 400 En v i r o n m e n t a l S e r v i c e s Eq u i p m e n t S a n i t a r y S e w e r S B R # 1 M o t i v e P u m p Fl y g t C 3 1 4 0 1 5 h p ( r e p l a c e m e n t m o d e l 3 1 5 3 ) 13 , 0 0 0 $ 20 0 7 14 , 3 5 9 $ I n f l a t e d H C 20 0 2 15 10 YEARS 90.54% 1 3 , 0 0 0 - 4,333 8,667 867 En v i r o n m e n t a l S e r v i c e s Eq u i p m e n t S a n i t a r y S e w e r S B R # 2 M o t i v e P u m p Fl y g t C 3 1 4 0 1 5 h p ( r e p l a c e m e n t m o d e l 3 1 5 3 ) 13 , 0 0 0 $ 20 0 7 14 , 3 5 9 $ I n f l a t e d H C 20 0 2 15 10 YEARS 90.54% 1 3 , 0 0 0 - 4,333 8,667 867 En v i r o n m e n t a l S e r v i c e s Eq u i p m e n t S a n i t a r y S e w e r R a w S e w a g e P u m p # 1 Fl y g t N P 3 0 8 5 3 h p 4, 0 0 0 $ 20 0 7 4, 4 1 8 $ I n f l a t e d H C 20 0 2 15 10 YEARS 90.54%4,000 - 1,333 2,667 267 En v i r o n m e n t a l S e r v i c e s Eq u i p m e n t S a n i t a r y S e w e r R a w S e w a g e P u m p # 2 Fl y g t N P 3 0 8 5 3 h p 4, 0 0 0 $ 20 0 7 4, 4 1 8 $ I n f l a t e d H C 20 0 2 15 10 YEARS 90.54%4,000 - 1,333 2,667 267 En v i r o n m e n t a l S e r v i c e s Eq u i p m e n t S a n i t a r y S e w e r R a w S e w a g e P u m p # 4 Fl y g t 3 0 8 5 5 h p 4, 0 0 0 $ 20 0 7 4, 4 1 8 $ I n f l a t e d H C 20 0 2 15 10 YEARS 90.54%4,000 - 1,333 2,667 267 En v i r o n m e n t a l S e r v i c e s Eq u i p m e n t S a n i t a r y S e w e r L a k e C h a m b e r P u m p Fl y g t N P 3 0 8 5 3 h p 4, 0 0 0 $ 20 0 7 4, 4 1 8 $ I n f l a t e d H C 20 0 2 15 10 YEARS 90.54%4,000 - 1,333 2,667 267 En v i r o n m e n t a l S e r v i c e s Eq u i p m e n t S a n i t a r y S e w e r P u m p S t a t i o n # 7 ( B r o c k ) P u m p # 1 Fl y g t N P 3 0 8 5 3 h p 4, 0 0 0 $ 20 0 7 4, 2 2 0 $ I n f l a t e d H C 20 0 4 15 12 YEARS 94.79%4,000 - 800 3,200 267 En v i r o n m e n t a l S e r v i c e s Eq u i p m e n t S a n i t a r y S e w e r P u m p S t a t i o n # 7 ( B r o c k ) P u m p # 2 Fl y g t C P 3 0 8 5 M T 3 h p 4, 0 0 0 $ 20 0 7 4, 2 2 0 $ I n f l a t e d H C 20 0 4 15 12 YEARS 94.79%4,000 - 800 3,200 267 En v i r o n m e n t a l S e r v i c e s Eq u i p m e n t S a n i t a r y S e w e r P u m p S t a t i o n # 8 ( U n i o n ) P u m p s # 1 & 2 Fl y g t N P 3 1 2 7 7 . 5 h p 8, 0 0 0 $ 20 0 7 8, 4 4 0 $ I n f l a t e d H C 20 0 4 15 12 YEARS 94.79%8,000 - 1,600 6,400 533 En v i r o n m e n t a l S e r v i c e s Eq u i p m e n t S a n i t a r y S e w e r S l u d g e T r a n s f e r P u m p S L P - 1 AB S A F P 1 s e r i e s 3 h p 3, 6 0 0 $ 20 0 7 3, 9 7 6 $ I n f l a t e d H C 20 0 2 15 10 YEARS 90.54%3,600 - 1,200 2,400 240 En v i r o n m e n t a l S e r v i c e s Eq u i p m e n t S a n i t a r y S e w e r S l u d g e T r a n s f e r P u m p S L P - 2 AB S A F P 1 s e r i e s 3 h p 3, 6 0 0 $ 20 0 7 3, 9 7 6 $ I n f l a t e d H C 20 0 2 15 10 YEARS 90.54%3,600 - 1,200 2,400 240 En v i r o n m e n t a l S e r v i c e s Eq u i p m e n t S a n i t a r y S e w e r S e c o n d a r y D i g e s t e r D e c a n t P u m p AB S 1 . 5 h p 3, 6 0 0 $ 20 0 7 3, 9 7 6 $ I n f l a t e d H C 20 0 2 15 10 YEARS 90.54%3,600 - 1,200 2,400 240 En v i r o n m e n t a l S e r v i c e s Eq u i p m e n t S a n i t a r y S e w e r R a w S e w a g e P u m p # 3 AB S A F 1 5 - 4 - 3 5 h p 4, 2 0 0 $ 20 0 7 4, 6 3 9 $ I n f l a t e d H C 20 0 2 15 10 YEARS 90.54%4,200 - 1,400 2,800 280 En v i r o n m e n t a l S e r v i c e s Eq u i p m e n t S a n i t a r y S e w e r P u m p S t a t i o n # 1 ( E d e n ) P u m p s # 1 & 2 AB S P i r a n h a M 1 2 5 / 2 D 7, 6 0 0 $ 20 0 7 8, 3 9 4 $ I n f l a t e d H C 20 0 2 15 10 YEARS 90.54%7,600 - 2,533 5,067 507 En v i r o n m e n t a l S e r v i c e s Eq u i p m e n t S a n i t a r y S e w e r P u m p S t a t i o n # 2 ( M u n i c i p a l ) P u m p s # 1 & 2 AB S A F P 1 0 4 6 . 3 M 7 0 / 4 D 13 , 0 0 0 $ 20 0 7 14 , 3 5 9 $ I n f l a t e d H C 20 0 2 15 10 YEARS 90.54% 1 3 , 0 0 0 - 4,333 8,667 867 En v i r o n m e n t a l S e r v i c e s Eq u i p m e n t S a n i t a r y S e w e r P u m p S t a t i o n # 3 ( H e r i t a g e ) P u m p s # 1 & 2 AB S P i r a n h a S 1 6 / 2 3, 6 0 0 $ 20 0 7 3, 9 7 6 $ I n f l a t e d H C 20 0 2 15 10 YEARS 90.54%3,600 - 1,200 2,400 240 En v i r o n m e n t a l S e r v i c e s Eq u i p m e n t S a n i t a r y S e w e r P u m p S t a t i o n # 4 ( G a r n e r ) P u m p s # 1 & 2 AB S P i r a n h a S 1 6 / 2 3, 6 0 0 $ 20 0 7 3, 9 7 6 $ I n f l a t e d H C 20 0 2 15 10 YEARS 90.54%3,600 - 1,200 2,400 240 En v i r o n m e n t a l S e r v i c e s Eq u i p m e n t S a n i t a r y S e w e r P u m p S t a t i o n # 5 ( P l a n k ) P u m p s # 1 & 2 AB S A F P 2 s e r i e s 5 0 h p 44 , 0 0 0 $ 20 0 7 48 , 5 9 8 $ I n f l a t e d H C 20 0 2 15 10 YEARS 90.54% 4 4 , 0 0 0 - 14,667 29,333 2,933 En v i r o n m e n t a l S e r v i c e s Eq u i p m e n t S a n i t a r y S e w e r P u m p S t a t i o n # 6 ( V i e n n a ) P u m p s # 1 & 2 AB S A F P - 1 0 0 1 / M 5 2 / 4 . 5 1 . 6 0 7 0 h p 54 , 0 0 0 $ 20 0 7 59 , 6 4 3 $ I n f l a t e d H C 20 0 2 15 10 YEARS 90.54% 5 4 , 0 0 0 - 18,000 36,000 3,600 En v i r o n m e n t a l S e r v i c e s Eq u i p m e n t S a n i t a r y S e w e r S l u d g e H o l d i n g T a n k M i x i n g P u m p # 1 t o 4 AB S M 1 3 0 / 6 D 1 7 . 4 h p 64 , 0 0 0 $ 20 0 7 70 , 6 8 8 $ I n f l a t e d H C 20 0 2 15 10 YEARS 90.54% 6 4 , 0 0 0 - 21,333 42,667 4,267 40 5 , 0 3 7 $ 409,966 31,001 149,382 291,585 29,301 Equipment TANGIBLE CAPITAL ASSET VALUATION AS AT DECEMBER 31, 2007 Estimated 2008 Amortization Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . Pa g e 2 o f 3 4 H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-09-29H-2 General Government 19,281.21 - 6,049.14 13,232.08 3,856.24 Environmental Services 280,800.00 - 91,466.67 189,333.36 18,720.00 Health Services - - - - - Planning and Development Services - - - - - Protection Services 61,700.52 8,060.12 21,022.64 48,737.99 3,237.31 Recreation and Cultural Services 13,029.39 11,999.44 12,355.74 12,673.10 651.47 Transportation Services 35,155.36 10,941.56 18,488.14 27,608.77 2,836.35 409,966.48 31,001.12 149,382.32 291,585.30 29,301.38 TRUE T R U E TRUE TRUE TRUE Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . Pa g e 3 o f 3 4 H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-09-29H-3 Mu n i c i p a l i t y o f B a y h a m Ta n g i b l e C a p i t a l A s s e t I n v e n t o r y As a t D e c e m b e r 3 1 , 2 0 0 7 Dr a f t 7 : F e b r u a r y 1 1 , 2 0 0 9 Co m p u t e r s - L a p t o p s , C o m p u t e r s Eq u i p m e n t C a t e g o r y : C o m p u t e r s De s k t o p s La p t o p s To t a l n u m b e r o f i t e m s : 17 . 0 0 5. 0 0 Us e f u l L i f e o n e i t e m i n t h e p o o l : 5. 0 0 yr s Es t i m a t e d R e p l a c e m e n t C o s t o f o n e a s s e t 1, 0 2 8 . 5 0 20 0 7 De l l . c a Ac t u a l H i s t o r i c a l C o s t , i n c l u d i n g y e a r , o f o n e a s s e t ( i f a v a i l a b l e ) 1, 6 2 9 . 7 2 20 0 6 Es t i m a t e d d i s t r i b u t i o n ( p u r c h a s e ) o v e r Ta n g i b l e C a p i t a l A s s e t P o o l : Di s t r i b u t i o n o f P u r c h a s e s - De s k t o p s Di s t r i b u t i o n o f P u r c h a s e s - La p t o p s De s k t o p s I n d e x a t Co n s t r u c t i o n Y e a r La p t o p s I n d e x a t Co n s t r u c t i o n Y e a r De s k t o p s Ca l c u l a t e d Hi s t o r i c a l C o s t @ Pu r c h a s e La p t o p s Ca l c u l a t e d Hi s t o r i c a l C o s t @ P u r c h a s e To t a l C o m p u t e r s Ca l c u l a t e d Hi s t o r i c a l C o s t @ Pu r c h a s e Hi s t o r i c a l C o s t P r e - 2 0 0 2 2 0 0 2 2 0 0 3 2 0 0 4 2 0 0 5 2 0 0 6 2 0 0 7 Accumulated AmortizationNet Book Value 22008 Amortization 20 0 0 1. 0 0 - 86 . 0 2 % 8 7 . 6 7 % 90 2 - 90 2 3, 6 9 0 . 5 8 ( 7 3 8 . 1 2 ) ( 7 3 8 . 1 2 ) ( 7 3 8 . 1 2 ) ( 7 3 8 . 1 2 ) (738.12) - - (3,690.58) - - 20 0 1 3. 0 0 - 88 . 6 9 % 9 0 . 3 9 % 2, 7 8 9 - 2, 7 8 9 7, 7 5 2 . 6 6 ( 1 , 5 5 0 . 5 3 ) ( 1 , 5 5 0 . 5 3 ) (1,550.53) (1,550.53) (1,550.53) (7,752.66) - - 20 0 2 5. 0 0 2 . 0 0 90 . 5 4 % 9 2 . 2 7 % 4, 7 4 5 3, 0 0 8 7, 7 5 3 - - - - - - - - 20 0 3 - - 93 . 2 9 % 9 5 . 0 8 % - - - 3, 1 4 8 . 6 6 ( 6 2 9 . 7 3 ) (629.73) (629.73) (1,889.20) 1,259.46 629.73 20 0 4 - 2 . 0 0 94 . 7 9 % 9 6 . 6 0 % - 3, 1 4 9 3, 1 4 9 - - - - - - 20 0 5 - - 96 . 5 6 % 9 8 . 4 1 % - - - 4, 7 1 5 . 2 2 (943.04) (943.04) 3,772.18 943.04 20 0 6 3. 0 0 1 . 0 0 98 . 1 2 % 1 0 0 . 0 0 % 3, 0 8 6 1, 6 3 0 4, 7 1 5 5, 2 4 0 . 9 6 - 5,240.96 1,048.19 20 0 7 5. 0 0 - 10 0 . 0 0 % 1 0 1 . 9 1 % 5, 2 4 1 - 5, 2 4 1 24 , 5 4 8 . 0 8 (14,275.48) 10,272.60 2,620.97 20 0 8 - - 0. 0 0 % 1 0 3 . 9 2 % - - - (3 , 6 9 0 . 5 8 ) 3,690.58 - - 17 . 0 0 5 . 0 0 16 , 7 6 2 7, 7 8 6 24 , 5 4 8 20 , 8 5 7 . 5 0 (10,584.90) 10,272.60 2,620.97 TR U E TR U E Ex p l a n a t o r y N o t e s : 1 In t h e y e a r o f p u r c h a s e , p o o l e d a s s e t s a r e n o t a m o r t i z e d a s p e r M u n i c i p a l i t y p o l i c y . 2 Ne t B o o k V a l u e i s n o t a G e n e r a l L e d g e r a c c o u n t . I t i s s i m p l y a c a l c u l a t e d a m o u n t o f H i s t o r i c a l C o s t m i n u s A c c u m u l a t e d A m o r t i z a t i o n . 3 Wh e n p o o l e d a s s e t s a r e f u l l y a m o r t i z e d , t h e y a r e d e e m e d t o b e d i s p o s e d o f . 20 0 7 R e p l a c e m e n t C o s t s u s e d a s b a s i s f o r H i s t o r i c a l C o s t s f o r t h e D e s k t o p s , 2 0 0 6 R e p l a c e m e n t C o s t s w a s u s e d f o r t h e L a p t o p s Su b - t o t a l De e m e d D i s p o s a l 3 To t a l a s a t D e c 3 1 / 0 7 Equipment - Laptops, Computers Pr e - 2 0 0 2 20 0 2 20 0 3 20 0 4 20 0 5 20 0 6 20 0 7 Ye a r Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . Pa g e 4 o f 3 4 H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-09-29H-4 Mu n i c i p a l i t y o f B a y h a m Ta n g i b l e C a p i t a l A s s e t I n v e n t o r y As a t D e c e m b e r 3 1 , 2 0 0 7 Dr a f t 7 : F e b r u a r y 1 1 , 2 0 0 9 Ta n g i b l e C a p i t a l A s s e t P o o l : Ba y h a m C o m m u n i t y C e n t r e - F u r n i t u r e ID F I R D E P A R T M E N T D I V I S I O N D E P A R T M E N T A S S E T Q T Y AC T U A L HI S T O R I C A L CO S T RE P L A C E M E N T CO S T D A T E (Y E A R ) RE P L A C E M E N T CO S T RE P L A C E M E N T CO S T S O U R C E YE A R O F CO N S T R U C T I O N / PU R C H A S E US E F U L LI F E (Y R S ) In d e x a t Co n s t r u c t i o n Ye a r A c t u a l Hi s t o r i c a l C o s t Ca l c u l a t e d Hi s t o r i c a l C o s t @ A c q u i s i t i o n / Co n s t r u c t i o n Hi s t o r i c a l C o s t 1 9 8 7 1 9 8 8 1 9 8 9 1 9 9 0 1 9 9 1 1 9 9 2 1 9 9 3 1 9 9 4 1 9 9 5 1 9 9 6 1 9 9 7 1 9 9 8 1 9 9 9 2 0 0 0 2 0 0 1 2 0 0 2 2 0 0 3 2 0 0 4 2 0 0 5 2 0 0 6 2 0 0 7 Accumulated AmortizationNet Book Value 22008 Amortization 19 8 7 1 2 , 0 0 4 . 3 5 - ( 6 0 0 . 2 2 ) ( 6 0 0 . 2 2 ) ( 6 0 0 . 2 2 ) ( 6 0 0 . 2 2 ) ( 6 0 0 . 2 2 ) ( 6 0 0 . 2 2 ) ( 6 0 0 . 2 2 ) ( 6 0 0 . 2 2 ) ( 6 0 0 . 2 2 ) ( 6 0 0 . 2 2 ) ( 6 0 0 . 2 2 ) ( 6 0 0 . 2 2 ) ( 6 0 0 . 2 2 ) ( 6 0 0 . 2 2 ) ( 6 0 0 . 2 2 ) ( 6 0 0 . 2 2 ) ( 6 0 0 . 2 2 ) ( 6 0 0 . 2 2 ) ( 6 0 0 . 2 2 ) ( 6 0 0 . 2 2 ) ( 1 2 , 0 0 4 . 3 5 ) - - Re c r e a t i o n s a n d C u l t u r a l S e r v i c e s E q u i p m e n t R e c r e a t i o n T a b l e s - 8 ' x 3 0 " 61 4, 3 9 2 $ 20 0 7 7, 0 1 3 $ S t a p l e s . c a 19 8 7 20 61 . 1 3 % 4, 3 9 2 - 19 8 8 - - - - - - - - - - - - - - - - - - - - - - - - - Re c r e a t i o n s a n d C u l t u r a l S e r v i c e s E q u i p m e n t R e c r e a t i o n T a b l e s - 4 ' x 3 0 " 51 20 0 7 2, 5 5 0 $ B a y h a m P r o v i d e d 19 8 7 20 61 . 1 3 % - 1, 5 5 9 19 8 9 - - - - - - - - - - - - - - - - - - - - - - - - - Re c r e a t i o n s a n d C u l t u r a l S e r v i c e s E q u i p m e n t R e c r e a t i o n C h a i r s - C u s h i o n e d S t a c k a b l e 2 9 8 20 0 7 8, 4 9 3 $ B a y h a m P r o v i d e d 19 8 7 20 61 . 1 3 % - 5, 1 9 2 19 9 0 - - - - - - - - - - - - - - - - - - - - - - - - - Re c r e a t i o n s a n d C u l t u r a l S e r v i c e s E q u i p m e n t R e c r e a t i o n C h a i r s - W o o d e n S t a c k a b l e 1 4 1 20 0 7 1, 4 1 0 $ B a y h a m P r o v i d e d 19 8 7 20 61 . 1 3 % - 86 2 19 9 1 - - - - - - - - - - - - - - - - - - - - - - - - - 4, 3 9 2 7, 6 1 2 19 9 2 - - - - - - - - - - - - - - - - - - - - - - - - - 19 9 3 - - - - - - - - - - - - - - - - - - - - - - - - - 19 9 4 - - - - - - - - - - - - - - - - - - - - - - - - - 19 9 5 - - - - - - - - - - - - - - - - - - - - - - - - - ` 19 9 6 - - - - - - - - - - - - - - - - - - - - - - - - - 19 9 7 - - - - - - - - - - - - - - - - - - - - - - - - - 19 9 8 - - - - - - - - - - - - - - - - - - - - - - - - - 19 9 9 - - - - - - - - - - - - - - - - - - - - - - - - - 20 0 0 - - - - - - - - - - - - - - - - - - - - - - - - - 20 0 1 - - - - - - - - - - - - - - - - - - - - - - - - - 20 0 2 - - - - - - - - - - - - - - - - - - - - - - - - - 20 0 3 - - - - - - - - - - - - - - - - - - - - - - - - - 20 0 4 - - - - - - - - - - - - - - - - - - - - - - - - - 20 0 5 - - - - - - - - - - - - - - - - - - - - - - - - - 20 0 6 - - - - - - - - - - - - - - - - - - - - - - - - - 20 0 7 - - - - - - - - - - - - - - - - - - - - - - - - - Su b - t o t a l 12 , 0 0 4 . 3 5 (12,004.35) - - De e m e d D i s p o s a l 3 (1 2 , 0 0 4 . 3 5 ) 12,004.35 - - To t a l a s a t D e c 3 1 / 0 7 - - - - Ex p l a n a t o r y N o t e s : 1 In t h e y e a r o f p u r c h a s e , p o o l e d a s s e t s a r e n o t a m o r t i z e d a s p e r M u n i c i p a l i t y p o l i c y . 2 Ne t B o o k V a l u e i s n o t a G e n e r a l L e d g e r a c c o u n t . I t i s s i m p l y a c a l c u l a t e d a m o u n t o f H i s t o r i c a l C o s t m i n u s A c c u m u l a t e d A m o r t i z a t i o n . 3 Wh e n p o o l e d a s s e t s a r e f u l l y a m o r t i z e d , t h e y a r e d e e m e d t o b e d i s p o s e d o f . 20 0 7 R e p l a c e m e n t C o s t s u s e d a s b a s i s f o r H i s t o r i c a l C o s t Ye a r Fu r n i t u r e TA N G I B L E C A P I T A L A S S E T V A L U A T I O N A S A T DE C E M B E R 3 1 , 2 0 0 7 Equipment - Bayham CC Furniture Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . Pa g e 5 o f 3 4 H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-09-29H-5 Mu n i c i p a l i t y o f B a y h a m Ta n g i b l e C a p i t a l A s s e t I n v e n t o r y As a t D e c e m b e r 3 1 , 2 0 0 7 Dr a f t 7 : F e b r u a r y 1 1 , 2 0 0 9 Ta n g i b l e C a p i t a l A s s e t P o o l : Vi e n n a C o m m u n i t y C e n t r e - F u r n i t u r e ID F I R D E P A R T M E N T D I V I S I O N D E P A R T M E N T A S S E T Q T Y AC T U A L HI S T O R I C A L CO S T RE P L A C E M E N T CO S T D A T E (Y E A R ) RE P L A C E M E N T CO S T RE P L A C E M E N T CO S T S O U R C E YE A R O F CO N S T R U C T I O N / PU R C H A S E US E F U L LI F E ( Y R S ) In d e x a t Co n s t r u c t i o n Ye a r A c t u a l Hi s t o r i c a l C o s t Ca l c u l a t e d Hi s t o r i c a l C o s t @ A c q u i s i t i o n / Co n s t r u c t i o n Ye a r Hi s t o r i c a l Co s t 19 8 7 1 9 8 8 1 9 8 9 1 9 9 0 1 9 9 1 1 9 9 2 1 9 9 3 1 9 9 4 1 9 9 5 1 9 9 6 1 9 9 7 1 9 9 8 1 9 9 9 2 0 0 0 2 0 0 1 2 0 0 2 2 0 0 3 2 0 0 4 2 0 0 5 2 0 0 6 2 0 0 7 Accumulated AmortizationNet Book Value 22008 Amortization 19 8 7 1 2 , 4 2 9 . 7 5 - ( 6 2 1 . 4 9 ) ( 6 2 1 . 4 9 ) ( 6 2 1 . 4 9 ) ( 6 2 1 . 4 9 ) ( 6 2 1 . 4 9 ) ( 6 2 1 . 4 9 ) ( 6 2 1 . 4 9 ) ( 6 2 1 . 4 9 ) ( 6 2 1 . 4 9 ) ( 6 2 1 . 4 9 ) ( 6 2 1 . 4 9 ) ( 6 2 1 . 4 9 ) ( 6 2 1 . 4 9 ) ( 6 2 1 . 4 9 ) ( 6 2 1 . 4 9 ) ( 6 2 1 . 4 9 ) ( 6 2 1 . 4 9 ) ( 6 2 1 . 4 9 ) ( 6 2 1 . 4 9 ) ( 6 2 1 . 4 9 ) ( 1 2 , 4 2 9 . 7 5 ) - - Re c r e a t i o n s a n d C u l t u r a l S e r v i c e s E q u i p m e n t R e c r e a t i o n T a b l e s - 8 ' x 3 0 " 43 3, 0 9 6 $ 20 0 7 4, 9 4 4 $ S t a p l e s . c a 19 8 7 20 61 . 1 3 % 3, 0 9 6 - 19 8 8 - - - - - - - - - - - - - - - - - - - - - - - - - Re c r e a t i o n s a n d C u l t u r a l S e r v i c e s E q u i p m e n t R e c r e a t i o n T a b l e s - 4 ' x 3 0 " 70 20 0 7 3, 5 0 0 $ B a y h a m P r o v i d e d 19 8 7 20 61 . 1 3 % - 2, 1 4 0 19 8 9 - - - - - - - - - - - - - - - - - - - - - - - - - Re c r e a t i o n s a n d C u l t u r a l S e r v i c e s E q u i p m e n t R e c r e a t i o n C h a i r s - C u s h i o n e d S t a c k a b l e 3 7 4 20 0 7 10 , 6 5 9 $ B a y h a m P r o v i d e d 19 8 7 20 61 . 1 3 % - 6, 5 1 6 19 9 0 - - - - - - - - - - - - - - - - - - - - - - - - - Re c r e a t i o n s a n d C u l t u r a l S e r v i c e s E q u i p m e n t R e c r e a t i o n C h a i r s - W o o d e n S t a c k a b l e 1 1 1 20 0 7 1, 1 1 0 $ B a y h a m P r o v i d e d 19 8 7 20 61 . 1 3 % - 67 9 19 9 1 - - - - - - - - - - - - - - - - - - - - - - - - - 3, 0 9 6 9 , 3 3 4 19 9 2 - - - - - - - - - - - - - - - - - - - - - - - - - 19 9 3 - - - - - - - - - - - - - - - - - - - - - - - - - 19 9 4 - - - - - - - - - - - - - - - - - - - - - - - - - 19 9 5 - - - - - - - - - - - - - - - - - - - - - - - - - 19 9 6 - - - - - - - - - - - - - - - - - - - - - - - - - 19 9 7 - - - - - - - - - - - - - - - - - - - - - - - - - 19 9 8 - - - - - - - - - - - - - - - - - - - - - - - - - 19 9 9 - - - - - - - - - - - - - - - - - - - - - - - - - 20 0 0 - - - - - - - - - - - - - - - - - - - - - - - - - 20 0 1 - - - - - - - - - - - - - - - - - - - - - - - - - 20 0 2 - - - - - - - - - - - - - - - - - - - - - - - - - 20 0 3 - - - - - - - - - - - - - - - - - - - - - - - - - 20 0 4 - - - - - - - - - - - - - - - - - - - - - - - - - 20 0 5 - - - - - - - - - - - - - - - - - - - - - - - - - 20 0 6 - - - - - - - - - - - - - - - - - - - - - - - - - 20 0 7 - - - - - - - - - - - - - - - - - - - - - - - - - Su b - t o t a l 12 , 4 2 9 . 7 5 (12,429.75) - - De e m e d D i s p o s a l 3 (1 2 , 4 2 9 . 7 5 ) 12,429.75 - - To t a l a s a t D e c 3 1 / 0 7 - - - - Ex p l a n a t o r y N o t e s : 1 In t h e y e a r o f p u r c h a s e , p o o l e d a s s e t s a r e n o t a m o r t i z e d a s p e r M u n i c i p a l i t y p o l i c y . 2 Ne t B o o k V a l u e i s n o t a G e n e r a l L e d g e r a c c o u n t . I t i s s i m p l y a c a l c u l a t e d a m o u n t o f H i s t o r i c a l C o s t m i n u s A c c u m u l a t e d A m o r t i z a t i o n . 3 Wh e n p o o l e d a s s e t s a r e f u l l y a m o r t i z e d , t h e y a r e d e e m e d t o b e d i s p o s e d o f . 20 0 7 R e p l a c e m e n t C o s t s u s e d a s b a s i s f o r H i s t o r i c a l C o s t Fu r n i t u r e Equipment - Vennia CC Furniture TA N G I B L E C A P I T A L A S S E T V A L U A T I O N A S A T DE C E M B E R 3 1 , 2 0 0 7 Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . Pa g e 6 o f 3 4 H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-09-29H-6 Mu n i c i p a l i t y o f B a y h a m Ta n g i b l e C a p i t a l A s s e t I n v e n t o r y As a t D e c e m b e r 3 1 , 2 0 0 7 Dr a f t 7 : F e b r u a r y 1 1 , 2 0 0 9 Ta n g i b l e C a p i t a l A s s e t P o o l : Ad m i n i s t r a t i o n - F u r n i t u r e ID F I R D E P A R T M E N T D I V I S I O N D E P A R T M E N T AS S E T QT Y AC T U A L HI S T O R I C A L CO S T RE P L A C E M E N T CO S T D A T E (Y E A R ) RE P L A C E M E N T CO S T RE P L A C E M E N T CO S T S O U R C E YE A R O F CO N S T R U C T I O N / PU R C H A S E US E F U L LI F E (Y R S ) In d e x a t Co n s t r u c t i o n Y e a r A c t u a l H i s t o r i c a l Co s t Ca l c u l a t e d H i s t o r i c a l Co s t @ A c q u i s i t i o n / Co n s t r u c t i o n Ye a r H i s t o r i c a l C o s t 1 9 8 7 1 9 8 8 1 9 8 9 1 9 9 0 1 9 9 1 1 9 9 2 1 9 9 3 1 9 9 4 1 9 9 5 1 9 9 6 1 9 9 7 1 9 9 8 1 9 9 9 2 0 0 0 2 0 0 1 2 0 0 2 2 0 0 3 2 0 0 4 2 0 0 5 2 0 0 6 2 0 0 7 Accumulated AmortizationNet Book Value 22008 Amortization Pr e - 1 9 8 7 - - - - - - - - - - - - - - - - - - - - - - - - - Ge n e r a l G o v e r n e m e n t E q u i p m e n t G e n e r a l G o v e r n e m e n t C o m p u t e r C h a i r s 11 20 0 7 1, 8 8 9 $ B a y h a m P r o v i d e d 20 0 1 20 88 . 6 9 % - 1, 6 7 5 19 8 8 - - - - - - - - - - - - - - - - - - - - - - - - - Ge n e r a l G o v e r n e m e n t E q u i p m e n t G e n e r a l G o v e r n e m e n t D e s k C h a i r s ( c u s h i o n e d ) 23 20 0 7 3, 1 0 5 $ B a y h a m P r o v i d e d 19 9 5 20 78 . 2 8 % - 2, 4 3 1 19 8 9 - - - - - - - - - - - - - - - - - - - - - - - - - Ge n e r a l G o v e r n e m e n t E q u i p m e n t G e n e r a l G o v e r n e m e n t S t a c k a b l e C h a i r s ( c u s h i o n e d ) 42 20 0 7 1, 1 7 6 $ B a y h a m P r o v i d e d 19 9 5 20 78 . 2 8 % - 92 1 19 9 0 - - - - - - - - - - - - - - - - - - - - - - - - - Ge n e r a l G o v e r n e m e n t E q u i p m e n t G e n e r a l G o v e r n e m e n t W o r k S t a t i o n s ( i n c l . - d e s k , c o m p u t e r c h a i r ) 1 2 20 0 7 20 , 0 0 0 $ B a y h a m P r o v i d e d 19 9 6 20 79 . 5 8 % - 15 , 9 1 7 19 8 9 - - - - - - - - - - - - - - - - - - - - - - - - - - 2 0 , 9 4 3 19 9 0 - - - - - - - - - - - - - - - - - - - - - - - - - 19 9 1 - - - - - - - - - - - - - - - - - - - - - - - - - 19 9 2 - - - - - - - - - - - - - - - - - - - - - - - - - 19 9 3 - - - - - - - - - - - - - - - - - - - - - - - - - 19 9 4 - - - - - - - - - - - - - - - - - - - - - - - - - 19 9 5 3, 3 5 1 . 0 9 - - - - - - - - - (167.55) (167.55) (167.55) (167.55) (167.55) (167.55) (167.55) (167.55) (167.55) (167.55) (167.55) (167.55) (2,010.65) 1,340.44 167.55 19 9 6 15 , 9 1 6 . 7 0 - - - - - - - - - - (795.84) (795.84) (795.84) (795.84) (795.84) (795.84) (795.84) (795.84) (795.84) (795.84) (795.84) (8,754.19) 7,162.52 795.84 19 9 7 - - - - - - - - - - - - - - - - - - - - - - - - - 19 9 8 - - - - - - - - - - - - - - - - - - - - - - - - - 19 9 9 - - - - - - - - - - - - - - - - - - - - - - - - - 20 0 0 - - - - - - - - - - - - - - - - - - - - - - - - - 20 0 1 1, 6 7 5 . 2 9 - - - - - - - - - - - - - - - ( 8 3 . 7 6 ) ( 8 3 . 7 6 ) ( 8 3 . 7 6 ) ( 8 3 . 7 6 ) ( 8 3 . 7 6 ) ( 8 3 . 7 6 ) (502.59) 1,172.70 83.76 20 0 2 - - - - - - - - - - - - - - - - - - - - - - - - - 20 0 3 - - - - - - - - - - - - - - - - - - - - - - - - - 20 0 4 - - - - - - - - - - - - - - - - - - - - - - - - - 20 0 5 - - - - - - - - - - - - - - - - - - - - - - - - - 20 0 6 - - - - - - - - - - - - - - - - - - - - - - - - - 20 0 7 - - - - - - - - - - - - - - - - - - - - - - - - - Su b - t o t a l 20 , 9 4 3 . 0 8 (11,267.43) 9,675.66 1,047.15 De e m e d D i s p o s a l 3 - - - - To t a l a s a t D e c 3 1 / 0 7 20 , 9 4 3 . 0 8 (11,267.43) 9,675.66 1,047.15 Ex p l a n a t o r y N o t e s : 1 In t h e y e a r o f p u r c h a s e , p o o l e d a s s e t s a r e n o t a m o r t i z e d a s p e r M u n i c i p a l i t y p o l i c y . 2 Ne t B o o k V a l u e i s n o t a G e n e r a l L e d g e r a c c o u n t . I t i s s i m p l y a c a l c u l a t e d a m o u n t o f H i s t o r i c a l C o s t m i n u s A c c u m u l a t e d A m o r t i z a t i o n . 3 Wh e n p o o l e d a s s e t s a r e f u l l y a m o r t i z e d , t h e y a r e d e e m e d t o b e d i s p o s e d o f . 20 0 7 R e p l a c e m e n t C o s t s u s e d a s b a s i s f o r H i s t o r i c a l C o s t Fu r n i t u r e Equipment - Administration Furniture TA N G I B L E C A P I T A L A S S E T V A L U A T I O N A S A T D E C E M B E R 31 , 2 0 0 7 Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . Pa g e 7 o f 3 4 H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-09-29H-7 Mu n i c i p al i t y o f B a y ha m Ta n g ib l e C a p it a l A s s e t I n v e n t o r y As a t D e c e m b e r 3 1 , 2 0 0 7 Dr a f t 7 : F e b r u a r y 1 1 , 2 0 0 9 Fi r e - C a n n i s t e r s a n d A i r P a c k s AS S E T Q U A N T I T Y CO N S T R U C T I O N / PU R C H A S E Y E A R US E F U L LI F E RE P L A C E M E N T CO S T D A T E UN I T RE P L A C E M E N T CO S T TO T A L RE P L A C E M E N T CO S T RE P L A C E M E N T CO S T S O U R C E NO T E S Ai r P a c k 22 19 8 1 - 1 9 8 5 20 20 0 6 4, 0 0 0 88 , 0 0 0 B a y h a m P r o v i d e d ba s e d o n 2 0 0 6 de a l e r e s t i m a t e s Ca n n i s t e r s 6 3 19 8 1 - 1 9 8 5 20 20 0 6 45 0 28 , 3 5 0 B a y h a m P r o v i d e d ba s e d o n 2 0 0 6 de a l e r e s t i m a t e s A ir P a c k s Ca n n i s t e r s 19 8 1 4 18 . 2 % 12 54 . 5 % 19 8 2 4 18 . 2 % 12 54 . 5 % 19 8 3 4 18 . 2 % 13 59 . 1 % 19 8 4 5 22 . 7 % 13 59 . 1 % 19 8 5 5 22 . 7 % 13 59 . 1 % 22 63 Ta n g i b l e C a p i t a l A s s e t P o o l : Ai r P a c k s Di s t r i b u t i o n o f Pu r c h a s e s I n d e x a t P u r c h a s e Ye a r Ca l c u l a t e d Hi s t o r i c a l C o s t @ Pu r c h a s e Ca n n i s t e r s Di s t r i b u t i o n o f Pu r c h a s e s I n d e x a t Pu r c h a s e Ye a r Ca l c u l a t e d Hi s t o r i c a l Co s t @ Pu r c h a s e Ye a r Hi s t o r i c a l Co s t Pr e - 1 9 8 7 1 9 8 7 1 9 8 8 1 9 8 9 1 9 9 0 1 9 9 1 1 9 9 2 1 9 9 3 1 9 9 4 1 9 9 5 1 9 9 6 1 9 9 7 1 9 9 8 1 9 9 9 2 0 0 0 2 0 0 1 2 0 0 2 2 0 0 3 2 0 0 4 2 0 0 5 2 0 0 6 2 0 0 7 Accumulated AmortizationNet Book Value 2 Pr e - 1 9 8 1 - 38 . 9 6 % - Pr e - 1 9 8 1 - 38 . 9 6 % - Pr e - 1 9 8 7 19 , 5 7 9 . 9 7 ( 9 7 9 . 0 0 ) ( 9 7 9 . 0 0 ) ( 9 7 9 . 0 0 ) ( 9 7 9 . 0 0 ) ( 9 7 9 . 0 0 ) ( 9 7 9 . 0 0 ) ( 9 7 9 . 0 0 ) ( 9 7 9 . 0 0 ) ( 9 7 9 . 0 0 ) ( 9 7 9 . 0 0 ) (979.00) (979.00) (979.00) (979.00) (979.00) (979.00) (979.00) (979.00) (979.00) (979.00) - - (19,579.97) - 19 8 1 4. 0 0 43 . 8 5 % 78 9 19 8 1 12 . 0 0 43 . 8 5 % 2 , 3 6 8 19 8 7 - - - - - - - - - - - - - - - - - - - - - - - - - 19 8 2 4. 0 0 48 . 7 7 % 87 8 19 8 2 12 . 0 0 48 . 7 7 % 2 , 6 3 4 19 8 8 - - - - - - - - - - - - - - - - - - - - - - - - - 19 8 3 4. 0 0 51 . 7 4 % 93 1 19 8 3 13 . 0 0 51 . 7 4 % 3 , 0 2 7 19 8 9 - - - - - - - - - - - - - - - - - - - - - - - - - 19 8 4 5. 0 0 54 . 2 0 % 1, 2 2 0 19 8 4 13 . 0 0 54 . 2 0 % 3 , 1 7 1 19 9 0 - - - - - - - - - - - - - - - - - - - - - - - - - 19 8 5 5. 0 0 56 . 3 2 % 1, 2 6 7 19 8 5 13 . 0 0 56 . 3 2 % 3 , 2 9 5 19 9 1 - - - - - - - - - - - - - - - - - - - - - - - - - 19 8 6 - 59 . 0 0 % - 19 8 6 - 59 . 0 0 % - 19 9 2 - - - - - - - - - - - - - - - - - - - - - - - - - 19 8 7 - 62 . 3 0 % - 19 8 7 - 62 . 3 0 % - 19 9 3 - - - - - - - - - - - - - - - - - - - - - - - - - 20 0 2 - 92 . 2 7 % - 20 0 2 - 92 . 2 7 % - Su b - t o t a l 19 , 5 7 9 . 9 7 (19,579.97) - 20 0 3 - 95 . 0 8 % - 20 0 3 - 95 . 0 8 % - Le s s : D e e m e d D i s p o s i t i o n (1 9 , 5 7 9 . 9 7 ) 19,579.97 20 0 4 - 96 . 6 0 % - 20 0 4 - 96 . 6 0 % - To t a l a s a t D e c 3 1 / 0 7 - - - 20 0 5 - 98 . 4 1 % - 20 0 5 - 98 . 4 1 % - 20 0 6 - 10 0 . 0 0 % - 20 0 6 - 10 0 . 0 0 % - Ex p l a n a t o r y N o t e s : 1 In t h e y e a r o f p u r c h a s e , p o o l e d a s s e t s a r e n o t a m o r t i z e d a s p e r M u n i c i p a l i t y p o l i c y . 20 0 7 - 10 1 . 9 1 % - 20 0 7 - 10 1 . 9 1 % - 2 Ne t B o o k V a l u e i s n o t a G e n e r a l L e d g e r a c c o u n t . I t i s s i m p l y a c a l c u l a t e d a m o u n t o f H i s t o r i c a l C o s t m i n u s A c c u m u l a t e d A m o r t i z a t i o n . 22 . 0 0 5, 0 8 5 63 . 0 0 14 , 4 9 4 3 Wh e n p o o l e d a s s e t s a r e f u l l y a m o r t i z e d , t h e y a r e d e e m e d t o b e d i s p o s e d o f . 20 0 6 H i s t o r i c a l C o s t s u s e d a s b a s i s f o r H i s t o r i c a l C o s t s Eq u i p m e n t - F i r e C a n n i s t e r s a n d A i r P a c k s Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . Pa g e 8 o f 3 4 H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-09-29H-8 Mu n i c i p a l i t y o f B a y h a m Ta n g i b l e C a p i t a l A s s e t I n v e n t o r y As a t D e c e m b e r 3 1 , 2 0 0 7 Dr a f t 7 : F e b r u a r y 1 1 , 2 0 0 9 Ta n g i b l e C a p i t a l A s s e t P o o l : Fi r e - P e r s o n a l P r o t e c t i v e E q u i p m e n t ID FI R DE P A R T M E N T DI V I S I O N D E P T AS S E T QT Y AC T U A L HI S T O R I C A L CO S T RE P L A C E M E N T CO S T D A T E (Y E A R ) RE P L A C E M E N T CO S T RE P L A C E M E N T CO S T S O U R C E YE A R O F CO N S T R U C T I O N / PU R C H A S E US E F U L LI F E ( Y R S ) RE M A I N I N G US E F U L L I F E In d e x a t Co n s t r u c t i o n Ye a r A c t u a l Hi s t o r i c a l Co s t Ca l c u l a t e d Hi s t o r i c a l C o s t @ A c q u i s i t i o n / Co n s t r u c t i o n Ye a r Hi s t o r i c a l C o s t P r e - 1 9 9 6 1 9 9 6 1 9 9 7 1 9 9 8 1 9 9 9 2 0 0 0 2 0 0 1 2 0 0 2 2 0 0 3 2 0 0 4 2 0 0 5 2 0 0 6 2 0 0 7 Accumulated AmortizationNet Book Value 22008 Amortization Pr e - 1 9 9 6 2 , 2 4 1 . 4 2 (18 6 . 7 9 ) (18 6 . 7 9 ) (186.79 ) (186.79 ) (186.79 ) (186.79 ) (186.79 ) (186.79 ) (186.79 ) (186.79 ) (186.79 ) (186.79 ) - (2,241.42 )- - Pr o t e c t i o n S e r v i c e s E q u i p m e n t F i r e G l o b e F i r e F i g h t e r C o a t a n d T r o u s e r 10 14 , 3 1 7 $ 20 0 7 12 12 14 , 3 1 7 - 19 9 6 - - - - - - - - - - - - - - - - - Pr o t e c t i o n S e r v i c e s E q u i p m e n t F i r e G l o b e F i r e F i g h t e r C o a t a n d T r o u s e r 1 1, 4 8 9 $ 20 0 7 12 12 1, 4 8 9 - 19 9 7 3 , 9 1 3 . 3 7 - - - ( 3 2 6 . 1 1 ) ( 3 2 6 . 1 1 ) ( 3 2 6 . 1 1 ) ( 3 2 6 . 1 1 ) ( 3 2 6 . 1 1 ) ( 3 2 6 . 1 1 ) ( 3 2 6 . 1 1 ) ( 3 2 6 . 1 1 ) ( 3 2 6 . 1 1 ) ( 3 2 6 . 1 1 ) ( 3 , 2 6 1 . 1 4 ) 652.23 326.11 Pr o t e c t i o n S e r v i c e s E q u i p m e n t F i r e C h i e f ' s G e a r ( p e r s o n a l p r o t e c t i v e e q u i p m e n t ) 1 1, 0 9 3 $ 20 0 6 12 11 1, 0 9 3 - 19 9 8 6 , 7 7 1 . 6 0 - - - - ( 5 6 4 . 3 0 ) ( 5 6 4 . 3 0 ) ( 5 6 4 . 3 0 ) ( 5 6 4 . 3 0 ) ( 5 6 4 . 3 0 ) ( 5 6 4 . 3 0 ) ( 5 6 4 . 3 0 ) ( 5 6 4 . 3 0 ) ( 5 6 4 . 3 0 ) ( 5 , 0 7 8 . 7 0 ) 1,692.90 564.30 Pr o t e c t i o n S e r v i c e s E q u i p m e n t F i r e G l o b e F i r e F i g h t e r C o a t & T r o u s e r 8 10 , 2 4 0 $ 20 0 6 12 11 10 , 2 4 0 - 19 9 9 - - - - - - - - - - - - - - - - - Pr o t e c t i o n S e r v i c e s E q u i p m e n t F i r e G l o b e F i r e F i g h t e r C o a t & T r o u s e r 6 9, 4 7 9 $ 20 0 5 12 10 9, 4 7 9 - 20 0 0 - - - - - - - - - - - - - - - - - Pr o t e c t i o n S e r v i c e s E q u i p m e n t F i r e G l o b e F i r e F i g h t e r C o a t & T r o u s e r 6 9, 4 1 9 $ 20 0 4 12 9 9, 4 1 9 - 20 0 1 - - - - - - - - - - - - - - - - - Pr o t e c t i o n S e r v i c e s E q u i p m e n t F i r e G l o b e F i r e F i g h t e r C o a t & T r o u s e r 4 6, 1 1 8 $ 20 0 3 12 8 6, 1 1 8 - 20 0 2 - - - - - - - - - - - - - - - - - Pr o t e c t i o n S e r v i c e s E q u i p m e n t F i r e F i g h t e r C o a t a n d T r o u s e r s 2 20 0 7 2, 8 6 3 B a y h a m P r o v i d e d 19 9 5 12 78 . 2 8 % - 2, 2 4 1 20 0 3 6, 1 1 8 . 4 8 - - - - - - - - - ( 5 0 9 . 8 7 ) ( 5 0 9 . 8 7 ) ( 5 0 9 . 8 7 ) ( 5 0 9 . 8 7 ) ( 2 , 0 3 9 . 4 9 ) 4,078.99 509.87 Pr o t e c t i o n S e r v i c e s E q u i p m e n t F i r e H e l m e t s 17 3, 0 2 9 $ 19 9 8 12 3 3, 0 2 9 - 20 0 4 9, 4 1 8 . 9 8 - - - - - - - - - - ( 7 8 4 . 9 2 ) ( 7 8 4 . 9 2 ) ( 7 8 4 . 9 2 ) ( 2 , 3 5 4 . 7 5 ) 7,064.24 784.92 Pr o t e c t i o n S e r v i c e s E q u i p m e n t F i r e H e l m e t s 21 3, 7 4 2 $ 19 9 8 12 3 3, 7 4 2 - 20 0 5 10 , 3 5 3 . 3 6 - - - - - - - - - - - ( 8 6 2 . 7 8 ) ( 8 6 2 . 7 8 ) ( 1 , 7 2 5 . 5 6 ) 8,627.80 862.78 Pr o t e c t i o n S e r v i c e s E q u i p m e n t F i r e R a n g e r S h o e F i t R u b b e r B o o t s 6 87 4 $ 20 0 5 12 10 87 4 - 20 0 6 11 , 3 3 3 . 0 0 - - - - - - - - - - - - ( 9 4 4 . 4 2 ) ( 9 4 4 . 4 2 ) 10,388.58 944.42 Pr o t e c t i o n S e r v i c e s E q u i p m e n t F i r e R u b b e r B o o t s 32 20 0 5 4, 6 6 4 B a y h a m P r o v i d e d 19 9 7 12 2 83 . 9 1 % - 3, 9 1 3 20 0 7 15 , 8 0 6 . 4 9 - - - - - - - - - - - - - - 15,806.49 1,317.21 59 , 8 0 2 6, 1 5 5 Su b - t o t a l 65 , 9 5 6 . 7 0 (17,645.48) 48,311.23 5,309.61 De e m e d D i s p o s a l 3 (2 , 2 4 1 . 4 2 ) 2,241.42 - - To t a l a s a t D e c 3 1 / 0 7 63 , 7 1 5 . 2 8 (15,404.06) 48,311.23 5,309.61 Ex p l a n a t o r y N o t e s : 1 In t h e y e a r o f p u r c h a s e , p o o l e d a s s e t s a r e n o t a m o r t i z e d a s p e r M u n i c i p a l i t y p o l i c y . 2 Ne t B o o k V a l u e i s n o t a G e n e r a l L e d g e r a c c o u n t . I t i s s i m p l y a c a l c u l a t e d a m o u n t o f H i s t o r i c a l C o s t m i n u s A c c u m u l a t e d A m o r t i z a t i o n . 3 Wh e n p o o l e d a s s e t s a r e f u l l y a m o r t i z e d , t h e y a r e d e e m e d t o b e d i s p o s e d o f . Fi r e - P P E Equipment - Fire Personal Protective Equipment TA N G I B L E C A P I T A L A S S E T V A L U A T I O N AS A T D E C E M B E R 3 1 , 2 0 0 7 Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . Pa g e 9 o f 3 4 H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-09-29H-9 Mu n i c i p a l i t y o f B a y h a m Ta n g i b l e C a p i t a l A s s e t I n v e n t o r y As a t D e c e m b e r 3 1 , 2 0 0 7 Dr a f t 7 : F e b r u a r y 1 1 , 2 0 0 9 Fi r e - P a g e r s Eq u i p m e n t C a t e g o r y : F i r e - P a g e r s To t a l n u m b e r o f i t e m s : 49 . 0 0 Us e f u l L i f e o n e i t e m i n t h e p o o l : 10 . 0 0 Es t i m a t e d R e p l a c e m e n t C o s t o f o n e a s s e t Ac t u a l H i s t o r i c a l C o s t , i n c l u d i n g y e a r , o f o n e a s s e t ( i f a v a i l a b l e ) 51 3 . 0 0 2 0 0 6 Es t i m a t e d d i s t r i b u t i o n ( p u r c h a s e ) o v e r Ta n g i b l e C a p i t a l A s s e t P o o l : Di s t r i b u t i o n o f Pu r c h a s e s I n d e x a t P u r c h a s e Ye a r Hi s t o r i c a l C o s t @ P u r c h a s e Ca l c u l a t e d Hi s t o r i c a l C o s t @ P u r c h a s e Ye a r Hi s t o r i c a l C o s t 1 9 9 7 1 9 9 8 1 9 9 9 2 0 0 0 2 0 0 1 2 0 0 2 2 0 0 3 2 0 0 4 2 0 0 5 2 0 0 6 2 0 0 7 Accumulated AmortizationNet Book Value 22008 Amortization Pr e - 1 9 9 7 - 81 . 1 1 % - - Pr e - 1 9 9 7 - - - - - - - - - - - - - - - 19 9 7 28 . 0 0 82 . 5 8 % - 1 1 , 8 6 1 19 9 7 11 , 8 6 1 . 2 1 - ( 1 , 1 8 6 . 1 2 ) ( 1 , 1 8 6 . 1 2 ) ( 1 , 1 8 6 . 1 2 ) ( 1 , 1 8 6 . 1 2 ) ( 1 , 1 8 6 . 1 2 ) ( 1 , 1 8 6 . 1 2 ) ( 1 , 1 8 6 . 1 2 ) ( 1 , 1 8 6 . 1 2 ) ( 1 , 1 8 6 . 1 2 ) ( 1 , 1 8 6 . 1 2 ) (11,861.21) - - 19 9 8 - 83 . 4 4 % - - 19 9 8 - - - - - - - - - - - - - - - 19 9 9 - 85 . 0 8 % - - 19 9 9 - - - - - - - - - - - - - - - 20 0 0 - 87 . 6 7 % - - 20 0 0 - - - - - - - - - - - - - - - 20 0 1 2. 0 0 90 . 3 9 % - 92 7 20 0 1 92 7 . 3 8 - - - - - ( 9 2 . 7 4 ) ( 9 2 . 7 4 ) ( 9 2 . 7 4 ) ( 9 2 . 7 4 ) ( 9 2 . 7 4 ) ( 9 2 . 7 4 ) (556.43) 370.95 92.74 20 0 2 - 92 . 2 7 % - - 20 0 2 - - - - - - - - - - - - - - - 20 0 3 - 95 . 0 8 % - - 20 0 3 - - - - - - - - - - - - - - - 20 0 4 4. 0 0 96 . 6 0 % - 1, 9 8 2 20 0 4 1, 9 8 2 . 2 6 - - - - - - - - ( 1 9 8 . 2 3 ) ( 1 9 8 . 2 3 ) ( 1 9 8 . 2 3 ) (594.68) 1,387.58 198.23 20 0 5 - 98 . 4 1 % - - 20 0 5 - - - - - - - - - - - - - - - 20 0 6 4. 0 0 10 0 . 0 0 % 2, 0 5 2 - 20 0 6 2, 0 5 2 . 0 0 - - - - - - - - - - ( 2 0 5 . 2 0 ) (205.20) 1,846.80 205.20 20 0 7 11 . 0 0 10 1 . 9 1 % - 5, 7 5 1 20 0 7 5, 7 5 1 . 0 4 - - - - - - - - - - - - 5,751.04 575.10 49 . 0 0 2, 0 5 2 8 , 6 6 1 Su b - t o t a l 22 , 5 7 3 . 8 9 (13,217.52) 9,356.37 1,071.27 TR U E De e m e d D i s p o s a l 3 (1 1 , 8 6 1 . 2 1 ) 11,861.21 - - To t a l a s a t D e c 3 1 / 0 7 10 , 7 1 2 . 6 9 (1,356.31) 9,356.37 1,071.27 Ex p l a n a t o r y N o t e s : 1 In t h e y e a r o f p u r c h a s e , p o o l e d a s s e t s a r e n o t a m o r t i z e d a s p e r M u n i c i p a l i t y p o l i c y . 2 Ne t B o o k V a l u e i s n o t a G e n e r a l L e d g e r a c c o u n t . I t i s s i m p l y a c a l c u l a t e d a m o u n t o f H i s t o r i c a l C o s t m i n u s A c c u m u l a t e d A m o r t i z a t i o n . 3 Wh e n p o o l e d a s s e t s a r e f u l l y a m o r t i z e d , t h e y a r e d e e m e d t o b e d i s p o s e d o f . 20 0 6 H i s t o r i c a l C o s t s u s e d a s b a s i s f o r H i s t o r i c a l C o s t Eq u i p m e n t - F i r e P a g e r s Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . Pa g e 1 0 o f 3 4 H : \ B a y h a m \ P S A B & A s s e t M a n a g e m e n t \ B a y h a m P S A B M o d e l 2 0 0 9 - 0 9 - 2 9 H-10 Mu n i c i p a l i t y o f B a y h a m Ta n g i b l e C a p i t a l A s s e t I n v e n t o r y As a t D e c e m b e r 3 1 , 2 0 0 7 Dr a f t 7 : F e b r u a r y 1 1 , 2 0 0 9 Fi r e - R a d i o s Eq u i p m e n t C a t e g o r y : F i r e - R a d i o s To t a l n u m b e r o f i t e m s : 24 . 0 0 Us e f u l L i f e o n e i t e m i n t h e p o o l : 15 . 0 0 Es t i m a t e d R e p l a c e m e n t C o s t o f o n e a s s e t Ac t u a l H i s t o r i c a l C o s t , i n c l u d i n g y e a r , o f o n e a s s e t ( i f a v a i l a b l e ) 1, 1 5 4 . 0 5 2 0 0 7 Es t i m a t e d d i s t r i b u t i o n ( p u r c h a s e ) o v e r Ta n g i b l e C a p i t a l A s s e t P o o l : Di s t r i b u t i o n o f Pu r c h a s e s I n d e x a t P u r c h a s e Ye a r Hi s t o r i c a l C o s t @ Pu r c h a s e Ca l c u l a t e d Hi s t o r i c a l C o s t @ P u r c h a s e Ye a r Hi s t o r i c a l C o s t 1 9 9 4 1 9 9 5 1 9 9 6 1 9 9 7 1 9 9 8 1 9 9 9 2 0 0 0 2 0 0 1 2 0 0 2 2 0 0 3 2 0 0 4 2 0 0 5 2 0 0 6 2 0 0 7 Accumulated AmortizationNet Book Value 22008 Amortization Pr e - 1 9 9 4 - 76 . 4 0 % - - Pr e - 1 9 9 4 - - - - - - - - - - - - - - - - - - 19 9 4 - 76 . 4 0 % - - 19 9 4 - - - - - - - - - - - - - - - - - - 19 9 5 - 78 . 2 8 % - - 19 9 5 - - - - - - - - - - - - - - - - - - 19 9 6 - 79 . 5 8 % - - 19 9 6 - - - - - - - - - - - - - - - - - - 19 9 7 - 81 . 0 2 % - - 19 9 7 - - - - - - - - - - - - - - - - - - 19 9 8 - 81 . 8 7 % - - 19 9 8 - - - - - - - - - - - - - - - - - - 19 9 9 - 83 . 4 8 % - - 19 9 9 - - - - - - - - - - - - - - - - - - 20 0 0 - 86 . 0 2 % - - 20 0 0 - - - - - - - - - - - - - - - - - - 20 0 1 - 88 . 6 9 % - - 20 0 1 - - - - - - - - - - - - - - - - - - 20 0 2 20 . 0 0 90 . 5 4 % - 2 0 , 8 9 7 20 0 2 20 , 8 9 7 . 2 4 - - - - - - - - - (1,393.15) (1,393.15) (1,393.15) (1,393.15) (1,393.15) (6,965.75) 13,931.49 1,393.15 20 0 3 - 93 . 2 9 % - - 20 0 3 - - - - - - - - - - - - - - - - - - 20 0 4 - 94 . 7 9 % - - 20 0 4 - - - - - - - - - - - - - - - - - - 20 0 5 - 96 . 5 6 % - - 20 0 5 - - - - - - - - - - - - - - - - - - 20 0 6 - 98 . 1 2 % - - 20 0 6 - - - - - - - - - - - - - - - - - - 20 0 7 4. 0 0 10 0 . 0 0 % 4, 6 1 6 - 20 0 7 4, 6 1 6 . 2 0 - - - - - - - - - - - - - - - 4,616.20 307.75 24 . 0 0 4, 6 1 6 20 , 8 9 7 Su b - t o t a l 25 , 5 1 3 . 4 4 (6,965.75) 18,547.69 1,700.90 TR U E De e m e d D i s p o s a l 3 - - - - To t a l a s a t D e c 3 1 / 0 7 25 , 5 1 3 . 4 4 (6,965.75) 18,547.69 1,700.90 Ex p l a n a t o r y N o t e s : 1 In t h e y e a r o f p u r c h a s e , p o o l e d a s s e t s a r e n o t a m o r t i z e d a s p e r M u n i c i p a l i t y p o l i c y . 2 Ne t B o o k V a l u e i s n o t a G e n e r a l L e d g e r a c c o u n t . I t i s s i m p l y a c a l c u l a t e d a m o u n t o f H i s t o r i c a l C o s t m i n u s A c c u m u l a t e d A m o r t i z a t i o n . 3 Wh e n p o o l e d a s s e t s a r e f u l l y a m o r t i z e d , t h e y a r e d e e m e d t o b e d i s p o s e d o f . 20 0 7 H i s t o r i c a l C o s t s u s e d a s b a s i s f o r H i s t o r i c a l C o s t Eq u i p m e n t - F i r e R a d i o s Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . Pa g e 1 1 o f 3 4 H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-09-29H-11 Mu n i c i p a l i t y o f B a y h a m Ta n g i b l e C a p i t a l A s s e t I n v e n t o r y As a t D e c e m b e r 3 1 , 2 0 0 7 Dr a f t 7 : F e b r u a r y 1 1 , 2 0 0 9 Eq u i p m e n t - P i c n i c T a b l e s 20 0 7 QU A N T I T Y UN I T RE P L A C E M E N T CO S T TO T A L RE P L A C E M E N T CO S T US E F U L L I F E Pi c n i c T a b l e s - S t e e l F r a m e 7 1 7 9 . 6 6 1 , 2 5 7 . 6 2 1 0 Pi c n i c T a b l e s - S t e e l F r a m e 37 17 9 . 6 6 6, 6 4 7 . 4 2 10 Pi c n i c T a b l e s - W o o d e n 28 17 9 . 6 6 5, 0 3 0 . 4 8 10 Ta n g i b l e C a p i t a l A s s e t P o o l : I n d e x a t Pu r c h a s e Ye a r Hi s t o r i c a l C o s t @ P u r c h a s e Ca l c u l a t e d Hi s t o r i c a l C o s t @ P u r c h a s e Ye a r Hi s t o r i c a l Co s t 19 9 6 1 9 9 7 1 9 9 8 1 9 9 9 2 0 0 0 2 0 0 1 2 0 0 2 2 0 0 3 2 0 0 4 2 0 0 5 2 0 0 6 2 0 0 7 Accumulated AmortizationNet Book Value 2 To t a l 79 . 5 8 % - 5 , 0 0 4 Pr e - 1 9 9 7 5, 0 0 4 . 2 9 - ( 5 0 0 . 4 3 ) ( 5 0 0 . 4 3 ) ( 5 0 0 . 4 3 ) ( 5 0 0 . 4 3 ) ( 5 0 0 . 4 3 ) ( 5 0 0 . 4 3 ) ( 5 0 0 . 4 3 ) ( 5 0 0 . 4 3 ) ( 5 0 0 . 4 3 ) ( 5 0 0 . 4 3 ) - (5,004.29) - Pr e - 1 9 9 7 3 18 14 35 81 . 0 2 % - - 19 9 7 - - - - - - - - - - - - - - - 19 9 7 0 81 . 8 7 % - 44 1 19 9 8 44 1 . 2 6 - - - ( 4 4 . 1 3 ) (44.13) (44.13) (44.13) (44.13) (44.13) (44.13) (44.13) (44.13) (397.13) 44.13 19 9 8 1 1 1 3 83 . 4 8 % - 60 0 19 9 9 59 9 . 9 5 - - - - ( 6 0 . 0 0 ) (60.00) (60.00) (60.00) (60.00) (60.00) (60.00) (60.00) (479.96) 119.99 19 9 9 1 2 1 4 86 . 0 2 % - 61 8 20 0 0 61 8 . 1 7 - - - - - ( 6 1 . 8 2 ) (61.82) (61.82) (61.82) (61.82) (61.82) (61.82) (432.72) 185.45 20 0 0 1 2 1 4 88 . 6 9 % - 63 7 20 0 1 63 7 . 3 6 - - - - - - ( 6 3 . 7 4 ) (63.74) (63.74) (63.74) (63.74) (63.74) (382.42) 254.95 20 0 1 1 2 1 4 90 . 5 4 % - 48 8 20 0 2 48 7 . 9 9 - - - - - - - ( 4 8 . 8 0 ) (48.80) (48.80) (48.80) (48.80) (243.99) 243.99 20 0 2 2 1 3 93 . 2 9 % - 50 3 20 0 3 50 2 . 8 3 - - - - - - - - ( 5 0 . 2 8 ) (50.28) (50.28) (50.28) (201.13) 301.70 20 0 3 2 1 3 94 . 7 9 % - 68 1 20 0 4 68 1 . 1 7 - - - - - - - - - ( 6 8 . 1 2 ) (68.12) (68.12) (204.35) 476.82 20 0 4 2 2 4 96 . 5 6 % - 69 4 20 0 5 69 3 . 9 2 - - - - - - - - - - ( 6 9 . 3 9 ) (69.39) (138.78) 555.13 20 0 5 2 2 4 98 . 1 2 % - 70 5 20 0 6 70 5 . 1 4 - - - - - - - - - - - ( 7 0 . 5 1 ) (70.51) 634.63 20 0 6 2 2 4 10 0 . 0 0 % 7 1 9 - 20 0 7 71 8 . 6 4 - - - - - - - - - - - - - 718.64 20 0 7 2 2 4 71 9 1 0 , 3 7 2 Su b - t o t a l 11 , 0 9 0 . 7 2 (7,555.30) 3,535.43 7 3 7 2 8 7 2 T R U E De e m e d D i s p o s a l 3 (5 , 0 0 4 . 2 9 ) 5,004.29 - To t a l a s a t D e c 3 1 / 0 7 6, 0 8 6 . 4 3 (2,551.01) 3,535.43 Ex p l a n a t o r y N o t e s : 1 In t h e y e a r o f p u r c h a s e , p o o l e d a s s e t s a r e n o t a m o r t i z e d a s p e r M u n i c i p a l i t y p o l i c y . 2 Ne t B o o k V a l u e i s n o t a G e n e r a l L e d g e r a c c o u n t . I t i s s i m p l y a c a l c u l a t e d a m o u n t o f H i s t o r i c a l C o s t m i n u s A c c u m u l a t e d A m o r t i z a t i o n . 3 Wh e n p o o l e d a s s e t s a r e f u l l y a m o r t i z e d , t h e y a r e d e e m e d t o b e d i s p o s e d o f . 20 0 7 R e p l a c e m e n t C o s t u s e d a s b a s i s f o r H i s t o r i c a l C o s t Ye a r P u r c h a s e s A cc . A m o r t N e t V a l u e 31 - D e c - 0 7 6 , 0 8 6 2 , 5 5 1 . 0 1 3 , 5 3 5 . 4 3 Le s s : 2 0 0 8 - D e e m e d D i s p o s i t i o n ( 6 0 8 . 6 4 ) ( 6 0 8 . 6 4 ) Pl u s : 2 0 0 8 - A m o r t i z a t i o n 6 0 8 . 6 4 ( 6 0 8 . 6 4 ) = D e c 3 1 / 0 8 5 , 4 7 7 . 7 8 2 , 5 5 1 . 0 1 2 , 9 2 6 . 7 9 20 0 8 A c q u s i t i o n s - 5, 4 7 7 . 7 8 2 , 5 5 1 . 0 1 2 , 9 2 6 . 7 9 Equipment - Picnic Tables Di s t r i b u t i o n o f P u r c h a s e s Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . Pa g e 1 2 o f 3 4 H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-09-29H-12 Mu n i c i p a l i t y o f B a y h a m Ta n g i b l e C a p i t a l A s s e t I n v e n t o r y As a t D e c e m b e r 3 1 , 2 0 0 7 Dr a f t 7 : F e b r u a r y 1 1 , 2 0 0 9 La n d 20 0 7 ID F I R D E P A R T M E N T D I V I S I O N D E P A R T M E N T A R E A A S S E T O N L A N D RO L L NU M B E R AD D R E S S AC R E S SQ U A R E FO O T A G E NO T E S / C O M M E N T S AC T U A L HI S T O R I C A L CO S T (i f a v a i l a b l e ) 20 0 7 RE P L A C E M E N T CO S T (M L S E s t . ) YE A R O F CO N S T R U C T I O N / PU R C H A S E YEAR OF BETTERMENTBETTERMENT COST Index at Construction Year Actual Historical Cost Calculated Historical Cost @ Acquisition/ ConstructionAccumulated Amortization from A cquisition to December 31, 2007Net Book Value at December 31, 2007 En v i r o n m e n t a l S e r v i c e s La n d S a n i t a r y S e w e r Se w a g e T r e a t m e n t P l a n t 2 - 0 0 2 - 0 0 3 0 0 0. 5 0 De e d e d t o M u n i c i p a l i t y a t n o c o s t in 2 0 0 1 / 2 0 0 2 $ 2 6 , 1 4 3 2 0 0 1 88.69% - 2 3 , 1 8 6 23,186 Ge n e r a l G o v e r n m e n t La n d G e n e r a l G o v e r n m e n t Mu n i c i p a l O f f i c e 0 - 0 0 4 - 2 0 0 0 0 9 3 4 4 P l a n k R d 0 . 6 1 $ 3 1 , 8 9 4 1 8 5 0 1.49% - 4 7 5 475 Ge n e r a l G o v e r n m e n t La n d G e n e r a l G o v e r n m e n t Pu b l i c M a i l b o x 0 - 0 0 6 - 1 8 6 0 0 5 7 0 1 6 E d e n L i n e 0 . 0 6 $ 2 8 7 . 5 3 19 8 2 47.86% 2 8 8 - 288 Ge n e r a l G o v e r n m e n t La n d G e n e r a l G o v e r n m e n t Ol d R a i l L i n e 0 - 0 0 9 - 0 1 8 0 0 1 1 3 . 9 5 $ 7 0 , 0 0 0 . 0 0 19 9 7 81.02% 7 0 , 0 0 0 - 70,000 Ge n e r a l G o v e r n m e n t La n d G e n e r a l G o v e r n m e n t P o r t B u r w e l l P o r t B u r w e l l C P R L a n d s 2 - 0 0 2 - 0 0 7 0 0 4 . 2 7 $ 2 2 3 , 2 6 0 1 9 9 7 81.02% - 1 8 0 , 8 9 6 180,896 Ge n e r a l G o v e r n m e n t La n d G e n e r a l G o v e r n m e n t P o r t B u r w e l l P o r t B u r w e l l C P R L a n d s 2 - 0 0 2 - 0 0 7 0 5 8 . 4 2 $ 4 4 0 , 2 4 7 1 9 9 7 81.02% - 3 5 6 , 7 0 8 356,708 Pr o t e c t i o n S e r v i c e s La n d F i r e St r a f f o r d v i l l e S t r a f f o r d v i l l e F i r e D e p a r t m e n t 0 - 0 0 4 - 3 5 2 0 6 5 5 7 6 4 T h i r d S t r e e t 0 . 8 1 $ 3 0 , 0 0 0 . 0 0 19 9 5 78.28% 3 0 , 0 0 0 - 30,000 Pr o t e c t i o n S e r v i c e s La n d F i r e Po r t B u r w e l l P o r t B u r w e l l F i r e H a l l 2 - 0 0 1 - 1 8 5 0 0 1 3 E r i e u s 0 . 0 5 $ 2 , 6 1 4 1 8 5 0 1.49% - 3 9 39 Pr o t e c t i o n S e r v i c e s La n d F i r e Po r t B u r w e l l P o r t B u r w e l l F i r e H a l l 2 - 0 0 1 - 2 9 9 0 0 2 4 P i t t S t r e e t 0 . 1 0 4 , 3 5 6 . 0 0 $ 5 , 2 2 9 1 8 5 0 1.49% - 7 8 78 Ge n e r a l G o v e r n m e n t La n d G e n e r a l G o v e r n m e n t P o r t B u r w e l l Po r t B u r w e l l ( O P P S t a t i o n ) S u r p l u s Bu i l d i n g 2 - 0 0 1 - 3 4 6 0 0 2 9 W e l l i n g t o n S t r e e t 0 . 0 9 4 , 0 9 2 . 0 0 $ 4 , 9 1 2 1 9 6 1 13.74% - 6 7 5 675 Tr a n s p o r t a t i o n S e r v i c e s La n d R o a d w a y s Ba y h a m W o r k s D e p a r t m e n t 0 - 0 0 3 - 1 4 3 0 0 8 3 5 4 P l a n k R o a d 2 . 5 8 $ 1 4 , 5 0 0 . 0 0 19 8 3 50.77% 1 4 , 5 0 0 - 14,500 Tr a n s p o r t a t i o n S e r v i c e s La n d R o a d w a y s P o r t B u r w e l l P o r t B u r w e l l W o r k s Y a r d 2 - 0 0 1 - 0 1 6 0 1 3 1 E l i z a b e t h S t r e e t 0 . 5 0 $ 3 , 4 8 5 . 0 0 19 9 0 71.47% 3 , 4 8 5 - 3,485 Tr a n s p o r t a t i o n S e r v i c e s La n d R o a d w a y s P o r t B u r w e l l B o d s w o r t h L a n e 2 - 0 0 1 - 2 8 6 0 0 o f f o f P i t t S t i n P o r t B u r w e l l 0 . 1 1 $ 1 . 0 0 19 7 8 31.76% 1 - 1 Tr a n s p o r t a t i o n S e r v i c e s La n d R o a d w a y s P o r t B u r w e l l P o r t B u r w e l l V a c a n t L a n d 2 - 0 0 1 - 3 8 9 0 0 0 . 6 1 $ 3 1 , 8 9 4 1 9 8 5 55.27% - 1 7 , 6 2 7 17,627 En v i r o n m e n t a l S e r v i c e s La n d S a n i t a r y S e w e r S t r a f f o r d v i l l e S t r a f f o r d v i l l e P u m p i n g S t n # 5 0 - 0 0 4 - 0 1 0 1 5 P l a n k R o a d 0 . 1 0 $ 1 5 , 0 0 0 . 0 0 20 0 0 86.02% 1 5 , 0 0 0 - 15,000 En v i r o n m e n t a l S e r v i c e s La n d S a n i t a r y S e w e r Pu m p i n g S t n # 3 0 - 0 0 4 - 1 0 5 0 0 H e r i t a g e L a n e 0 . 0 2 $ 1 5 , 0 0 0 . 0 0 20 0 0 86.02% 1 5 , 0 0 0 - 15,000 En v i r o n m e n t a l S e r v i c e s La n d S a n i t a r y S e w e r Pu m p i n g S t n # 4 0 - 0 0 4 - 1 0 5 0 0 O n G r a h a m R d A l l o w a n c e $ 5 . 0 0 18 5 0 1.49% 5 - 5 En v i r o n m e n t a l S e r v i c e s La n d S a n i t a r y S e w e r Pu m p i n g S t n # 2 0 - 0 0 4 - 2 0 0 0 0 a t M u n i c i p a l O f f i c e 9 3 4 4 P l a n k R o a d $ - 1 8 5 0 1.49% - - - En v i r o n m e n t a l S e r v i c e s La n d S a n i t a r y S e w e r E d e n E d e n P u m p i n g S t n # 1 0 - 0 0 6 - 0 7 6 0 5 P l a n k R o a d 0 . 3 7 $ 2 5 , 0 0 0 . 0 0 20 0 0 86.02% 2 5 , 0 0 0 - 25,000 En v i r o n m e n t a l S e r v i c e s La n d S a n i t a r y S e w e r P o r t B u r w e l l P B M e m o r i a l P a r k / P u m p i n g S t n # 7 2 - 0 0 1 - 1 6 0 0 1 B r o c k S / S 0 . 0 7 $ 2 . 0 0 19 8 2 47.86% 2 - 2 En v i r o n m e n t a l S e r v i c e s La n d S a n i t a r y S e w e r P o r t B u r w e l l P B , U n i o n S t . P u m i n g S t n # 8 2 - 0 0 1 - 3 9 0 0 0 R o b i n s o n N / S 0 . 0 8 $ 4 , 1 8 3 1 9 8 5 55.27% - 2 , 3 1 2 2,312 En v i r o n m e n t a l S e r v i c e s La n d S a n i t a r y S e w e r V i e n n a V i e n n a P u m p i n g S t n # 6 4 - 0 0 1 - 1 8 1 0 5 F r o n t S t 0 . 1 0 $ 2 5 , 0 0 0 . 0 0 20 0 0 86.02% 2 5 , 0 0 0 - 25,000 He a l t h S e r v i c e s La n d C e m e t e r i e s V i e n n a E d i s o n C e m e t e r y 0 - 0 0 2 - 0 0 9 0 0 0 . 5 0 a c r e s 0 . 5 0 $ 2 6 , 1 4 3 1 8 5 0 1.49% - 3 8 9 389 He a l t h S e r v i c e s La n d C e m e t e r i e s Ot t e r V a l l e y C e m e t e r y 0 - 0 0 2 - 0 2 3 0 0 5 6 6 5 1 T u n n e l L i n e 0 . 5 0 $ 2 6 , 1 4 3 1 8 5 0 1.49% - 3 8 9 389 He a l t h S e r v i c e s La n d C e m e t e r i e s Li g h t C e m e t e r y 0 - 0 0 2 - 1 3 8 0 0 5 5 2 3 6 L i g h t L i n e 0 . 2 7 $ 1 4 , 1 1 7 1 8 5 0 1.49% - 2 1 0 210 He a l t h S e r v i c e s La n d C e m e t e r i e s Sm u c k C e m e t e r y 0 - 0 0 3 - 0 2 4 0 0 5 5 1 7 7 J a c k s o n L i n e 2 . 0 0 $ 5 0 . 0 0 19 2 7 7.94% 5 0 - 50 He a l t h S e r v i c e s La n d C e m e t e r i e s Cl a u s C e m e t e r y 0 - 0 0 3 - 0 6 6 0 0 5 7 0 8 4 C a l t o n L i n e 1 . 2 2 $ 6 3 , 7 8 9 1 8 5 0 1.49% - 9 5 0 950 He a l t h S e r v i c e s La n d C e m e t e r i e s St a t o n C e m e t e r y 0 - 0 0 3 - 0 8 7 0 0 5 8 1 8 0 C a l t o n L i n e 0 . 2 0 $ 1 0 , 4 5 7 1 8 5 0 1.49% - 1 5 6 156 He a l t h S e r v i c e s La n d C e m e t e r i e s Gu y s b o r o C e m e t e r y 0 - 0 0 4 - 1 1 9 0 0 5 7 6 8 2 H e r t i a g e L i n e 1 . 8 7 se v e r e d p a r c e l f r o m D e n n i s $ 3 , 1 1 4 . 7 7 20 0 7 100.00% 3 , 1 1 5 - 3,115 He a l t h S e r v i c e s La n d C e m e t e r i e s S t r a f f o r d v i l l e S t r a f f o r d v i l l e C e m e t e r y 0 - 0 0 4 - 0 0 9 0 0 5 5 9 3 9 H e r i t a g e L i n e $ 5 . 0 0 18 5 0 1.49% 5 - 5 He a l t h S e r v i c e s La n d C e m e t e r i e s S t r a f f o r d v i l l e E a s t S i d e o f S t r a f f o r d v i l l e C e m e t e r y 0 - 0 0 4 - 0 0 9 0 5 H e r i t a g e L i n e 2 . 4 2 Va c a n t L o t $ 2 , 0 0 0 . 0 0 19 8 8 64.22% 2 , 0 0 0 - 2,000 He a l t h S e r v i c e s La n d C e m e t e r i e s Fi r b y C e m e t e r y 0 - 0 0 5 - 0 0 6 0 0 1 0 9 6 8 S p r i n g e r H i l l R d 0 . 8 0 $ 4 1 , 8 2 9 1 8 5 0 1.49% - 6 2 3 623 He a l t h S e r v i c e s La n d C e m e t e r i e s C o r i n t h C o r i n t h C e m e t e r y 0 - 0 0 5 - 1 2 6 0 0 5 4 5 3 6 B e s t L i n e 1 . 0 0 $ 5 2 , 2 8 6 1 8 5 0 1.49% - 7 7 9 779 He a l t h S e r v i c e s La n d C e m e t e r i e s Do b b i e C e m e t e r y 0 - 0 0 5 - 1 6 8 0 0 5 6 1 3 9 G r e e n L i n e 1 . 0 0 $ 5 2 , 2 8 6 1 8 5 0 1.49% - 7 7 9 779 He a l t h S e r v i c e s La n d C e m e t e r i e s E d e n O l d E d e n C e m e t e r y 0 - 0 0 6 - 1 2 6 0 0 1 3 1 8 R i d g e L i n e 0 . 4 6 $ 2 4 , 0 5 1 1 8 5 0 1.49% - 3 5 8 358 He a l t h S e r v i c e s La n d C e m e t e r i e s Go d w i n C e m e t e r y 0 - 0 0 7 - 0 5 6 0 0 5 4 2 5 4 H e r i t a g e L i n e 0 . 6 7 $ 3 5 , 0 3 1 1 8 5 0 1.49% - 5 2 2 522 He a l t h S e r v i c e s La n d C e m e t e r i e s R i c h m o n d R i c h m o n d C e m e t e r y 0 - 0 0 7 - 0 7 9 0 0 5 3 7 1 4 H e r i t a g e L i n e 1 . 8 6 $ 9 7 , 2 5 2 1 8 5 0 1.49% - 1 , 4 4 9 1,449 He a l t h S e r v i c e s La n d C e m e t e r i e s Ad d i t i o n L o t f o r C a l t o n C e m e t e r y 0 - 0 0 8 - 1 1 2 1 0 R i c h m o n d R o a d 1 . 4 7 $ 7 , 0 0 5 . 0 0 20 0 6 98.12% 7 , 0 0 5 - 7,005 He a l t h S e r v i c e s La n d C e m e t e r i e s Ca l t o n C e m e t e r y 0 - 0 0 8 - 1 1 1 3 0 6 9 6 4 R i c h m o n d R o a d 1 . 4 8 $ 7 7 , 3 8 3 1 8 5 0 1.49% - 1 , 1 5 3 1,153 He a l t h S e r v i c e s La n d St r a f f o r d v i l l e S t r a f f o r d v i l l e M e d i c a l C e n t r e 0 - 0 0 4 - 3 4 1 0 0 9 2 9 9 P l a n k R d 0 . 5 5 Bl d g $ 9 7 k , l a n d : n o m i n a l $ 5 . 0 0 19 9 9 83.48% 5 - 5 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d L i b r a r i e s St r a f f o r d v i l l e S t r a f f o r d v i l l e L i b r a r y 0 - 0 0 4 - 1 9 9 0 0 9 3 6 6 P l a n k R o a d 0 . 4 5 $ 2 3 , 5 2 9 1 8 5 0 1.49% - 3 5 0 350 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d P a r k s St r a f f o r d v i l l e S t r a f f o r d v i l l e P a r k e t t e 0 - 0 0 4 - 3 0 1 0 0 2 P l a n k R d S 0 . 1 5 $ 2 2 , 5 0 0 . 0 0 19 8 6 57.89% 2 2 , 5 0 0 - 22,500 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d R e c r e a t i o n S t r a f f o r d v i l l e S t r a f f o r d v i l l e C o m m u n i t y C e n t r e 0 - 0 0 4 - 3 1 0 0 0 5 6 1 6 9 H e r i t a g e L i n e 8 . 8 6 $ 1 . 0 0 19 3 9 6.76% 1 - 1 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d P a r k s Co r i n t h C o r i n t h P a r k 0 - 0 0 5 - 1 2 3 0 0 5 4 2 8 6 B e s t L i n e 6 . 7 5 $ 3 5 2 , 9 2 9 1 8 5 0 1.49% - 5 , 2 5 7 5,257 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d R e c r e a t i o n E d e n E d e n C o m m u n i t y C e n t r e 0 - 0 0 6 - 2 3 3 0 0 5 6 9 6 7 E d e n L i n e 3 . 9 7 Bl d g $ 9 1 k , l a n d : n o m i n a l $ 5 . 0 0 19 9 9 83.48% 5 - 5 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d P a r k s Ri c h m o n d R i c h m o n d B a l l P a r k 0 - 0 0 7 - 0 9 8 0 0 5 3 9 0 6 C h u r c h S t 1 . 1 1 $ 5 8 , 0 3 7 1 9 7 9 34.73% - 2 0 , 1 5 6 20,156 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d P a r k s Po r t B u r w e l l P o r t B u r w e l l B a l l D i a m o n d 2 - 0 0 1 - 4 7 0 0 0 5 9 C h a t h a m S t 3 . 4 2 $ 1 7 8 , 8 1 8 1 9 6 0 13.59% - 2 4 , 3 0 8 24,308 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d P a r k s Po r t B u r w e l l P o r t B u r w e l l B a l l P a r k 2 - 0 0 1 - 4 7 1 0 0 C h a t h a m W / S 1 2 . 3 0 Mo s t l y t r e e d $ 6 , 5 0 0 . 0 0 19 7 2 19.22% 6 , 5 0 0 - 6,500 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s La n d P a r k s Po r t B u r w e l l P o r t B u r w e l l M e m o r i a l P a r k 2 - 0 0 1 - 1 6 0 0 0 3 S t r a c h a n S t 2 . 4 3 $ 1 2 7 , 0 5 5 1 8 5 0 1.49% - 1 , 8 9 3 1,893 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d P a r k s Po r t B u r w e l l P o r t B u r w e l l G a z e b o L o t 2 - 0 0 1 - 1 8 7 0 2 1 5 E r i e u s S t 0 . 1 0 $ 5 . 0 0 18 5 0 1.49% 5 - 5 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d C u l t u r a l Po r t B u r w e l l P B M a r i n e M u s e u m 2 - 0 0 1 - 2 1 2 0 0 1 8 P i t t S t 0 . 2 5 $ 5 , 2 0 1 . 0 0 19 8 1 43.03% 5 , 2 0 1 - 5,201 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d C u l t u r a l Po r t B u r w e l l P o r t B u r w e l l M a r i n e M u s e u m 2 - 0 0 1 - 3 0 1 0 0 2 0 P i t t S t 0 . 1 4 $ 7 , 3 2 0 1 8 5 0 1.49% - 1 0 9 109 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d C u l t u r a l Po r t B u r w e l l P o r t B u r w e l l L i g h t h o u s e 2 - 0 0 1 - 2 2 8 0 0 1 7 R o b i n s o n S t 0 . 0 3 1 , 0 8 9 . 0 0 $ 1 , 3 0 7 1 8 5 0 1.49% - 1 9 19 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d P a r k s Po r t B u r w e l l P o r t B u r w e l l B a s k e t b a l l C o u r t 2 - 0 0 1 - 2 9 8 0 0 2 0 P i t t S t 0 . 1 0 $ 5 . 0 0 18 5 0 1.49% 5 - 5 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d P a r k s Po r t B u r w e l l P o r t B u r w e l l P a r k e t t e 2 - 0 0 1 - 3 1 2 0 0 P i t t N / S 0 . 1 0 $ 5 , 2 2 9 1 8 5 0 1.49% - 7 8 78 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d L i b r a r i e s Po r t B u r w e l l P o r t B u r w e l l L i b r a r y 2 - 0 0 1 - 3 1 3 0 0 2 1 P i t t S t 0 . 1 0 4 , 3 5 6 . 0 0 $ 5 , 2 2 9 1 8 5 0 1.49% - 7 8 78 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d L i b r a r i e s Vi e n n a V i e n n a L i b r a r y 4 - 0 0 1 - 0 0 4 0 0 6 2 0 8 P l a n k R d 0 . 1 0 $ 5 , 2 2 9 1 8 5 0 1.49% - 7 8 78 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d P a r k s Vi e n n a V i e n n a P a r k 4 - 0 0 1 - 0 0 7 0 0 P l a n k R d S / S 0 . 8 6 $ 4 4 , 9 6 6 1 8 5 0 1.49% - 6 7 0 670 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d P a r k s Vi e n n a V i e n n a P a r k 4 - 0 0 1 - 0 0 8 0 0 P l a n k R d S / S 0 . 2 7 $ 1 4 , 3 5 0 . 0 0 20 0 0 86.02% 1 4 , 3 5 0 - 14,350 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d P a r k s Vi e n n a V i e n n a P a r k 4 - 0 0 1 - 0 1 0 0 0 P l a n k R d S / S 0 . 2 9 $ 1 4 , 3 5 0 . 0 0 20 0 0 86.02% 1 4 , 3 5 0 - 14,350 Land TANGIBLE CAPITAL ASSET VALUATION AS AT DECEMBER 31, 2007 Estimated 2008 Amortization Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . Pa g e 1 3 o f 3 4 H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-09-29H-13 La n d 20 0 7 ID F I R D E P A R T M E N T D I V I S I O N D E P A R T M E N T A R E A A S S E T O N L A N D RO L L NU M B E R AD D R E S S AC R E S SQ U A R E FO O T A G E NO T E S / C O M M E N T S AC T U A L HI S T O R I C A L CO S T (i f a v a i l a b l e ) 20 0 7 RE P L A C E M E N T CO S T (M L S E s t . ) YE A R O F CO N S T R U C T I O N / PU R C H A S E YEAR OF BETTERMENTBETTERMENT COST Index at Construction Year Actual Historical Cost Calculated Historical Cost @ Acquisition/ ConstructionAccumulated Amortization from A cquisition to December 31, 2007Net Book Value at December 31, 2007Land TANGIBLE CAPITAL ASSET VALUATION AS AT DECEMBER 31, 2007 Estimated 2008 Amortization Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d P a r k s Vi e n n a V i e n n a P a r k 4 - 0 0 1 - 0 1 1 0 0 P l a n k R d S / S 0 . 4 7 $ 1 4 , 3 5 0 . 0 0 20 0 0 86.02% 1 4 , 3 5 0 - 14,350 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d P a r k s Vi e n n a V i e n n a P a r k 4 - 0 0 1 - 0 1 2 0 0 P l a n k R d S / S 0 . 3 5 $ 1 4 , 3 5 0 . 0 0 20 0 0 86.02% 1 4 , 3 5 0 - 14,350 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d C u l t u r a l Vi e n n a V i e n n a V a c a n t L o t 4 - 0 0 1 - 0 1 4 0 2 P l a n k R d 2 . 1 8 Fu t u r e h o m e o f E d i s o n M u s e u m $ 3 3 , 0 4 0 . 1 1 20 0 1 88.69% 3 3 , 0 4 0 - 33,040 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d C u l t u r a l Vi e n n a V a c a n t l o t B e s i d e E d i s o n M u s e u m 4 - 0 0 1 - 1 7 7 0 2 S n o w E / S 0 . 2 0 Va c a n t $ 1 0 , 4 5 7 1 9 8 5 55.27% - 5 , 7 7 9 5,779 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d C u l t u r a l Vi e n n a E d i s o n M u s e u m o f V i e n n a 4 - 0 0 1 - 1 8 0 0 0 0 . 4 0 $ 2 . 0 0 19 8 5 55.27% 2 - 2 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d R e c r e a t i o n V i e n n a V i e n n a C o m m u n i t y C e n t r e 4 - 0 0 1 - 1 9 3 0 1 2 6 F u l t o n S T 2 . 6 1 $ 1 0 . 0 0 19 8 6 57.89% 1 0 - 10 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d R e c r e a t i o n V i e n n a V a c a n t l a n d B e s i d e V i e n n a C C 4 - 0 0 1 - 1 9 4 0 0 F u l t o n N / S 1 . 0 0 $ 5 2 , 2 8 6 1 9 8 6 57.89% - 3 0 , 2 6 9 30,269 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d C u l t u r a l Vi e n n a M o n u m e n t / E d i s o n P l a q u e 4 - 0 0 1 - 2 4 1 0 0 W a l n u t S / S 0 . 0 1 $ 5 . 0 0 18 5 0 1.49% 5 - 5 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d P a r k s Po r t B u r w e l l P o r t B u r w e l l W a t e r L o t s 2 - 0 0 2 - 0 0 2 5 0 O f f o f E a s t B e a c h 8 8 . 9 4 $ 3 0 , 0 0 0 . 0 0 19 9 2 75.12% 3 0 , 0 0 0 - 30,000 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d P a r k s Po r t B u r w e l l P o r t B u r w e l l E a s t B e a c h 2 - 0 0 1 - 1 5 9 0 0 H a g e r m a n S t 0 . 5 0 Pa r k i n g L o t $ 2 6 , 1 4 3 1 8 5 0 1.49% - 3 8 9 389 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d P a r k s Po r t B u r w e l l P o r t B u r w e l l E a s t B e a c h 2 - 0 0 1 - 2 4 3 0 0 B e a c h a r e a 1 . 1 0 $ 5 7 , 5 1 4 1 8 5 0 1.49% - 8 5 7 857 Ge n e r a l G o v e r n m e n t La n d G e n e r a l G o v e r n m e n t S t r a f f o r d v i l l e S t r a f f o r d v i l l e V a c a n t L a n d 0 - 0 0 4 - 2 7 5 0 6 F i f t h S t 0 . 5 7 $ 2 9 , 8 0 3 1 9 7 8 31.76% - 9 , 4 6 7 9,467 Ge n e r a l G o v e r n m e n t La n d G e n e r a l G o v e r n m e n t E d e n R o a d A l l o w a n c e i n B e a u s o l e i l L o t s 0 - 0 0 6 - 1 1 5 1 4 E d e n L i n e N / S 0 . 3 3 1 4 , 2 3 4 . 9 4 $ 1 7 , 0 8 6 2 0 0 5 96.56% - 1 6 , 4 9 9 16,499 Ge n e r a l G o v e r n m e n t La n d G e n e r a l G o v e r n m e n t P o r t B u r w e l l P o r t B u r w e l l R o a d A l l o w a n c e 2 - 0 0 2 - 0 0 2 1 0 C h a t h a m S t 0 . 2 8 Va c a n t L o t ; n o t a n o p e n r o a d $ 5 . 0 0 18 5 0 1.49% 5 - 5 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d P a r k s Po r t B u r w e l l P o r t B u r w e l l V a c a n t L o t 2 - 0 0 2 - 0 0 2 1 5 o f f o f C h a t h a m R d , N e x t t o O t t e r R i v e r 0 . 5 2 Gr e e n S p a c e $ 2 7 , 1 8 9 1 8 5 0 1.49% - 4 0 5 405 Ge n e r a l G o v e r n m e n t La n d G e n e r a l G o v e r n m e n t P o r t B u r w e l l P o r t B u r w e l l V a c a n t L o t 2 - 0 0 2 - 1 6 9 0 0 2 4 E r i e u s S t 0 . 0 6 Gr e e n S p a c e $ 3 , 1 3 7 1 9 9 4 76.40% - 2 , 3 9 7 2,397 Ge n e r a l G o v e r n m e n t La n d G e n e r a l G o v e r n m e n t P o r t B u r w e l l P o r t B u r w e l l V a c a n t L o t 2 - 0 0 2 - 2 4 2 0 5 T e a l l e L o t , R o b i n s o n S t 0 . 0 6 Gr e e n S p a c e $ 2 . 0 0 20 0 2 90.54% 2 - 2 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d P a r k s Po r t B u r w e l l P o r t B u r w e l l V a c a n t L o t 2 - 0 0 2 - 4 0 6 0 1 o f f o f C h a t h a m R d , C h a t h a m E / S 1 . 1 2 Gr e e n S p a c e $ 9 9 . 0 0 19 7 7 29.27% 9 9 - 99 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d P a r k s Po r t B u r w e l l P o r t B u r w e l l V a c a n t L o t 2 - 0 0 2 - 4 2 0 0 0 C h a t h a m E / S 1 . 0 3 Tr i a n g l e L o t a t B r i d g e / C h a t h a m $ 1 . 0 0 19 9 6 79.58% 1 - 1 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d P a r k s Vi e n n a V a c a n t F l o o d P l a i n 4 - 0 0 1 - 0 9 5 0 0 o f f E d i s o n D r , V i e n n a 0 . 9 1 Gr e e n S p a c e $ 5 . 0 0 18 5 0 1.49% 5 - 5 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d P a r k s Vi e n n a V i e n n a V a c a n t L o t 4 - 0 0 1 - 1 5 1 0 0 O a k S t 0 . 0 9 Gr e e n S p a c e $ 5 . 0 0 18 5 0 1.49% 5 - 5 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d P a r k s Vi e n n a V a c a n t F l o o d P l a i n - V i e n n a 4 - 0 0 1 - 1 7 3 0 1 E d i s o n D r , E / S 1 . 6 5 Gr e e n S p a c e $ 2 . 0 0 19 9 1 74.45% 2 - 2 365,253 708,811 1,074,065 Av e r a g e c o s t o f L a n d p e r a c r e f r o m M L S - $ 5 2 , 2 8 6 General Government 70,294.53 567,115.87 637,410.40 No t e : T h e g r e e n h i g h l i g h e d c e l l s i d e n t i f y w h e r e n o m i a l v a l u e s w e r e u s e d Environmental Services 80,007.00 25,497.92 105,504.92 Health Services 12,179.77 7,757.65 19,937.42 Planning and Development Services - - - Protection Services 30,000.00 116.83 30,116.83 Recreation and Cultural Services 1 5 4 , 7 8 6 . 1 1 90,696.17 245,482.28 Transportation Services 17,986.00 17,626.84 35,612.84 365,253.41 708,811.27 1,074,064.68 Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . Pa g e 1 4 o f 3 4 H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-09-29H-14 Mu n i c i p a l i t y o f B a y h a m Ta n g i b l e C a p i t a l A s s e t I n v e n t o r y As a t D e c e m b e r 3 1 , 2 0 0 7 Dr a f t 7 : F e b r u a r y 1 1 , 2 0 0 9 La n d I m p r o v e m e n t s ID F I R D E P A R T M E N T DI V I S I O N D E P A R T M E N T AS S E T AR E A L O C A T I O N RO L L NU M B E R SQ U A R E FO O T A G E NO T E S / C O M M E N T S AC T U A L HI S T O R I C A L CO S T (i f a v a i l a b l e ) RE P L A C E M E N T CO S T D A T E (Y E A R ) RE P L A C E M E N T CO S T RE P L A C E M E N T CO S T S O U R C E YE A R O F CO N S T R U C T I O N / PU R C H A S E US E F U L LI F E ( Y R S ) REMAINING USEFUL LIFEYEAR OF BETTERMENTBETTERMENT COST Index at Construction Year Actual Historical Cost Calculated Historical Cost @ Acquisition/ ConstructionAccumulated Amortization from A cquisition to December 31, 2007Net Book Value at December 31, 2007 Ge n e r a l G o v e r n m e n t La n d I m p r o v e m e n t s G e n e r a l G o v e r n m e n t P a r k i n g L o t Mu n i c i p a l O f f i c e 0 - 0 0 4 - 2 0 0 0 0 3 , 0 0 0 . 0 C o n s t r . w / s e w e r p r o j e c t 20 0 7 $ 2 8 , 5 6 0 Be n c h m a r k D a t a 20 0 1 20 14 88.69% - 2 5 , 3 3 0 7 , 5 9 9 1 7 , 7 3 0 . 9 5 1 , 2 6 6 Ge n e r a l G o v e r n m e n t La n d I m p r o v e m e n t s G e n e r a l G o v e r n m e n t O u t d o o r M u n i c i p a l O f f i c e S i g n Mu n i c i p a l O f f i c e 0 - 0 0 4 - 2 0 0 0 0 $ 4 , 7 0 0 . 0 0 2 0 0 7 $ 4 , 9 5 9 In f l a t e d H C 20 0 4 20 17 94.79% 4 , 7 0 0 - 7 0 5 3 , 9 9 5 .00 235 Pr o t e c t i o n S e r v i c e s La n d I m p r o v e m e n t s F i r e Pa r k i n g L o t St r a f f o r d v i l l e S t r a f f o r d v i l l e F i r e D e p a r t m e n t 0 - 0 0 4 - 3 5 2 0 6 3 , 0 0 0 . 0 w / C o n s t r u c t i o n 20 0 7 $ 2 8 , 5 6 0 Be n c h m a r k D a t a 19 9 5 20 8 78.28% - 2 2 , 3 5 6 1 3 , 4 1 4 8 , 9 4 2 . 5 1 1 , 1 1 8 Tr a n s p o r t a t i o n S e r v i c e s La n d I m p r o v e m e n t s R o a d w a y s P a r k i n g L o t - G r a v e l Ba y h a m W o r k s D e p a r t m e n t 0 - 0 0 3 - 1 4 3 0 0 3 , 0 0 0 . 0 20 0 7 $ 1 4 , 2 8 0 Be n c h m a r k D a t a 19 8 3 20 50.77% - 7 , 2 5 0 7 , 2 5 0 - - Tr a n s p o r t a t i o n S e r v i c e s La n d I m p r o v e m e n t s R o a d w a y s F e n c e ( G a t e ) Ba y h a m W o r k s D e p a r t m e n t 0 - 0 0 3 - 1 4 3 0 0 $ 7 , 3 5 3 . 9 0 2 0 0 7 $ 7 , 4 9 5 In f l a t e d H C 20 0 6 20 19 98.12% 7 , 3 5 4 - 3 6 8 6 , 9 8 6 .21 368 Tr a n s p o r t a t i o n S e r v i c e s La n d I m p r o v e m e n t s R o a d w a y s P a r k i n g L o t - G r a v e l Po r t B u r w e l l P o r t B u r w e l l W o r k s Y a r d 2 - 0 0 1 - 0 1 6 0 1 3 , 0 0 0 . 0 20 0 7 $ 1 4 , 2 8 0 Be n c h m a r k D a t a 19 9 0 20 3 71.47% - 1 0 , 2 0 5 8 , 6 7 4 1 , 5 3 0 . 7 8 5 1 0 Tr a n s p o r t a t i o n S e r v i c e s La n d I m p r o v e m e n t s R o a d w a y s F e n c e ( p r e 1 9 9 4 ) Po r t B u r w e l l P o r t B u r w e l l W o r k s Y a r d 2 - 0 0 1 - 0 1 6 0 1 1 , 4 9 0 . 0 20 0 8 $ 1 , 4 5 9 Be n c h m a r k D a t a 19 9 0 20 3 70.06% - 1 , 0 2 2 8 6 9 1 5 3 . 30 51 He a l t h S e r v i c e s La n d I m p r o v e m e n t s Pa r k i n g L o t - A s p h a l t St r a f f o r d v i l l e S t r a f f o r d v i l l e M e d i c a l C e n t r e 0 - 0 0 4 - 3 4 1 0 0 $ 5 , 1 5 0 . 0 0 2 0 0 7 $ 5 , 6 8 8 In f l a t e d H C 20 0 2 20 15 90.54% 5 , 1 5 0 - 1 , 2 8 8 3 , 8 6 2 . 50 258 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s L i b r a r i e s Pa r k i n g L o t - A s p h a l t St r a f f o r d v i l l e S t r a f f o r d v i l l e L i b r a r y 0 - 0 0 4 - 1 9 9 0 0 3 , 0 0 0 . 0 ( c o n s t r w / s e w e r p r o j e c t ) 20 0 7 $ 2 8 , 5 6 0 Be n c h m a r k D a t a 20 0 1 20 14 88.69% - 2 5 , 3 3 0 7 , 5 9 9 1 7 , 7 3 0 . 9 5 1 , 2 6 6 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s R e c r e a t i o n P a r k i n g L o t - A s p h a l t St r a f f o r d v i l l e S t r a f f o r d v i l l e C o m m u n i t y C e n t r e 0 - 0 0 4 - 3 1 0 0 0 $ 2 9 , 1 1 3 . 1 2 2 0 0 7 $ 3 0 , 7 1 4 In f l a t e d H C 20 0 4 20 17 94.79% 2 9 , 1 1 3 - 4 , 3 6 7 2 4 , 7 4 6 . 1 5 1,456 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Fe n c e St r a f f o r d v i l l e S t r a f f o r d v i l l e C o m m u n i t y C e n t r e 0 - 0 0 4 - 3 1 0 0 0 2 4 9 . 0 20 0 8 $ 3 2 4 Be n c h m a r k D a t a 19 8 7 20 59.92% - 1 9 4 1 9 4 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Fe n c e St r a f f o r d v i l l e S t r a f f o r d v i l l e C o m m u n i t y C e n t r e 0 - 0 0 4 - 3 1 0 0 0 8 , 4 7 0 . 0 20 0 8 $ 8 , 2 9 3 Be n c h m a r k D a t a 19 8 7 20 59.92% - 4 , 9 6 9 4 , 9 6 9 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Tw o B a l l D i a m o n d s w / G r a v e l I n f i e l d s S t r a f f o r d v i l l e S t r a f f o r d v i l l e C o m m u n i t y C e n t r e 0 - 0 0 4 - 3 1 0 0 0 20 0 7 $ 1 5 6 , 0 6 0 Be n c h m a r k D a t a 19 6 5 20 14.70% - 2 2 , 9 3 4 2 2 , 9 3 4 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Li g h t s f o r D i a m o n d s St r a f f o r d v i l l e S t r a f f o r d v i l l e C o m m u n i t y C e n t r e 0 - 0 0 4 - 3 1 0 0 0 20 0 7 $ 1 0 4 , 0 4 0 Be n c h m a r k D a t a 19 6 5 20 14.70% - 1 5 , 2 9 0 1 5 , 2 9 0 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Bl e a c h e r s - 8 ' w i d e x 1 5 ' l o n g x 7 ' h i g h ( 2 ) S t r a f f o r d v i l l e S t r a f f o r d v i l l e C o m m u n i t y C e n t r e 0 - 0 0 4 - 3 1 0 0 0 $ 5 . 0 0 2 0 0 7 19 8 0 20 38.23% 5 - 5 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Bl e a c h e r s - 8 ' w i d e x 3 1 ' l o n g x 7 ' h i g h ( 2 ) S t r a f f o r d v i l l e S t r a f f o r d v i l l e C o m m u n i t y C e n t r e 0 - 0 0 4 - 3 1 0 0 0 $ 5 . 0 0 2 0 0 7 19 8 0 20 38.23% 5 - 5 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Ba s k e t b a l l C o u r t St r a f f o r d v i l l e S t r a f f o r d v i l l e C o m m u n i t y C e n t r e 0 - 0 0 4 - 3 1 0 0 0 $ 5 . 0 0 2 0 0 7 19 8 0 20 38.23% 5 - 5 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Pl a y g r o u n d E q u i p m e n t St r a f f o r d v i l l e S t r a f f o r d v i l l e C o m m u n i t y C e n t r e 0 - 0 0 4 - 3 1 0 0 0 20 0 7 $ 3 6 , 4 1 4 Be n c h m a r k D a t a 19 8 5 20 55.27% - 2 0 , 1 2 5 2 0 , 1 2 5 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s G a z e b o S t r a f f o r d v i l l e S t r a f f o r d v i l l e C o m m u n i t y C e n t r e 0 - 0 0 4 - 3 1 0 0 0 1 , 4 4 0 . 0 2 0 0 7 $ 3 2 , 2 7 2 RS M e a n s 19 9 5 2 0 8 7 8 . 2 8 % - 2 5 , 2 6 2 1 5 , 1 5 7 1 0 , 1 0 4 . 6 9 1 , 2 6 3 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s R e c r e a t i o n P a r k i n g L o t - A s p h a l t E d e n E d e n C o m m u n i t y C e n t r e 0 - 0 0 6 - 2 3 3 0 0 $ 1 5 , 3 6 7 . 0 0 2 0 0 7 $ 1 5 , 9 1 5 In f l a t e d H C 20 0 5 20 18 96.56% 1 5 , 3 6 7 - 1 , 5 3 7 1 3 , 8 3 0 . 3 0 768 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Fe n c e Ri c h m o n d R i c h m o n d B a l l P a r k 0 - 0 0 7 - 0 9 8 0 0 1 , 7 4 9 . 6 20 0 8 $ 1 , 6 4 8 Be n c h m a r k D a t a 19 7 9 20 34.05% - 5 6 1 5 6 1 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Fe n c e Ri c h m o n d R i c h m o n d B a l l P a r k 0 - 0 0 7 - 0 9 8 0 0 1 , 7 3 2 . 0 20 0 8 $ 1 , 9 0 5 Be n c h m a r k D a t a 19 7 9 20 34.05% - 6 4 9 6 4 9 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Fe n c e - B a l l D i a m o n d F e n c e Po r t B u r w e l l P o r t B u r w e l l B a l l D i a m o n d 2 - 0 0 1 - 4 7 0 0 0 2 , 6 7 8 . 7 20 0 8 $ 3 , 2 2 3 Be n c h m a r k D a t a 19 6 0 20 13.33% - 4 2 9 4 2 9 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Fe n c e - B a l l D i a m o n d F e n c e Po r t B u r w e l l P o r t B u r w e l l B a l l D i a m o n d 2 - 0 0 1 - 4 7 0 0 0 3 7 4 . 1 20 0 8 $ 3 4 7 Be n c h m a r k D a t a 19 6 0 20 13.33% - 4 6 4 6 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Fe n c e - B a l l D i a m o n d F e n c e Po r t B u r w e l l P o r t B u r w e l l B a l l D i a m o n d 2 - 0 0 1 - 4 7 0 0 0 8 7 0 . 0 20 0 8 $ 5 7 1 Be n c h m a r k D a t a 19 6 0 20 13.33% - 7 6 7 6 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Fe n c e - O u t s i d e F e n c e Po r t B u r w e l l P o r t B u r w e l l B a l l D i a m o n d 2 - 0 0 1 - 4 7 0 0 0 1 , 0 0 0 . 0 20 0 8 $ 9 7 9 Be n c h m a r k D a t a 19 6 0 20 13.33% - 1 3 0 1 3 0 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Fe n c e - O u t s i d e F e n c e Po r t B u r w e l l P o r t B u r w e l l B a l l D i a m o n d 2 - 0 0 1 - 4 7 0 0 0 3 2 0 . 0 20 0 8 $ 3 5 2 Be n c h m a r k D a t a 19 6 0 20 13.33% - 4 7 4 7 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Ba l l D i a m o n d w / G r a v e l I n f i e l d Po r t B u r w e l l P o r t B u r w e l l B a l l D i a m o n d 2 - 0 0 1 - 4 7 0 0 0 20 0 7 $ 7 8 , 0 3 0 Be n c h m a r k D a t a 19 6 0 20 13.59% - 1 0 , 6 0 7 1 0 , 6 0 7 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Pl a y g r o u n d E q u i p m e n t Po r t B u r w e l l P o r t B u r w e l l B a l l D i a m o n d 2 - 0 0 1 - 4 7 0 0 0 20 0 7 $ 3 6 , 4 1 4 Be n c h m a r k D a t a 19 6 0 20 13.59% - 4 , 9 5 0 4 , 9 5 0 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Te n n i s C o u r t Po r t B u r w e l l P o r t B u r w e l l B a l l D i a m o n d 2 - 0 0 1 - 4 7 0 0 0 20 0 7 $ 5 2 , 0 2 0 Be n c h m a r k D a t a 19 6 0 20 13.59% - 7 , 0 7 1 7 , 0 7 1 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Bl e a c h e r s - 9 ' w i d e x 2 4 ' l o n g x 7 ' h i g h ( 3 ) P o r t B u r w e l l P o r t B u r w e l l B a l l D i a m o n d 2 - 0 0 1 - 4 7 0 0 0 $ 5 2 0 0 7 19 6 0 20 13.59% 5 - 5 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Bl e a c h e r s - 9 ' w i d e x 2 4 ' l o n g x 6 ' h i g h ( 1 ) P o r t B u r w e l l P o r t B u r w e l l B a l l D i a m o n d 2 - 0 0 1 - 4 7 0 0 0 $ 5 2 0 0 7 19 6 0 20 13.59% 5 - 5 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Li g h t s f o r D i a m o n d s Po r t B u r w e l l P o r t B u r w e l l B a l l D i a m o n d 2 - 0 0 1 - 4 7 0 0 0 20 0 7 $ 1 0 4 , 0 4 0 Be n c h m a r k D a t a 19 6 0 20 13.59% - 1 4 , 1 4 3 1 4 , 1 4 3 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Ga z e b o Po r t B u r w e l l P o r t B u r w e l l G a z e b o 2 - 0 0 1 - 1 8 7 0 2 2 2 5 . 0 20 0 7 $ 5 , 0 4 2 RS M e a n s 19 8 5 20 55.27% - 2 , 7 8 7 2 , 7 8 7 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Fe n c e Ed e n E d e n C o m m u n i t y C e n t r e 0 - 0 0 6 - 2 3 3 0 0 3 , 4 9 2 . 0 f u l l y a m o t i z e d 20 0 8 $ 3 , 8 4 1 Be n c h m a r k D a t a 19 6 0 20 13.33% - 5 1 2 5 1 2 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Fe n c e Ed e n E d e n C o m m u n i t y C e n t r e 0 - 0 0 6 - 2 3 3 0 0 6 2 5 . 0 f u l l y a m o t i z e d 20 0 8 $ 6 1 2 Be n c h m a r k D a t a 19 6 0 20 13.33% - 8 2 8 2 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Fe n c e Ed e n E d e n C o m m u n i t y C e n t r e 0 - 0 0 6 - 2 3 3 0 0 7 3 2 . 0 f u l l y a m o t i z e d 20 0 8 $ 5 1 0 Be n c h m a r k D a t a 19 6 0 20 13.33% - 6 8 6 8 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Fe n c e Ed e n E d e n C o m m u n i t y C e n t r e 0 - 0 0 6 - 2 3 3 0 0 2 1 0 . 0 f u l l y a m o t i z e d 20 0 8 $ 2 7 3 Be n c h m a r k D a t a 19 6 0 20 13.33% - 3 6 3 6 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Pl a y g r o u n d E q u i p m e n t Ed e n E d e n C o m m u n i t y C e n t r e 0 - 0 0 6 - 2 3 3 0 0 fu l l y a m o t i z e d 20 0 7 $ 3 6 , 4 1 4 Be n c h m a r k D a t a 19 6 0 20 13.59% - 4 , 9 5 0 4 , 9 5 0 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Pa v e d P l a y g r o u n d Ed e n E d e n C o m m u n i t y C e n t r e 0 - 0 0 6 - 2 3 3 0 0 2 , 7 0 0 . 0 f u l l y a m o t i z e d 20 0 7 $ 2 5 , 7 0 4 Be n c h m a r k D a t a 19 6 0 20 13.59% - 3 , 4 9 4 3 , 4 9 4 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Ba s k e t b a l l C o u r t Ed e n E d e n C o m m u n i t y C e n t r e 0 - 0 0 6 - 2 3 3 0 0 fu l l y a m o t i z e d 20 0 7 $ 5 2 , 0 2 0 Be n c h m a r k D a t a 19 6 0 20 13.59% - 7 , 0 7 1 7 , 0 7 1 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Ba l l D i a m o n d Vi e n n a V i e n n a C o m m u n i t y C e n t r e 4 - 0 0 1 - 1 9 3 0 1 No V a l u e 20 0 7 $ 7 8 , 0 3 0 Be n c h m a r k D a t a 19 6 0 20 13.59% - 1 0 , 6 0 7 1 0 , 6 0 7 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Bl e a c h e r s Vi e n n a V i e n n a C o m m u n i t y C e n t r e 4 - 0 0 1 - 1 9 3 0 1 No V a l u e $ 5 2 0 0 7 19 6 0 20 13.59% 5 - 5 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Li g h t s f o r D i a m o n d s Vi e n n a V i e n n a C o m m u n i t y C e n t r e 4 - 0 0 1 - 1 9 3 0 1 No V a l u e 20 0 7 $ 1 0 4 , 0 4 0 Be n c h m a r k D a t a 19 6 0 20 13.59% - 1 4 , 1 4 3 1 4 , 1 4 3 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s C u l t u r a l Pa v i l i o n Po r t B u r w e l l P B M a r i n e M u s e u m 2 - 0 0 1 - 2 1 2 0 0 2 9 9 . 0 20 0 7 $ 6 , 7 0 1 RS M e a n s 19 8 5 20 55.27% - 3 , 7 0 3 3 , 7 0 3 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s C u l t u r a l Pa r k i n g L o t - A s p h a l t Po r t B u r w e l l P B M a r i n e M u s e u m 2 - 0 0 1 - 2 1 2 0 0 $ 7 , 8 3 7 . 9 7 2 0 0 7 $ 9 , 3 8 9 In f l a t e d H C 19 9 9 20 12 83.48% 7 , 8 3 8 - 3 , 1 3 5 4 , 7 0 2 . 78 392 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Be n c h e s - 6 ' 5 " l o n g ( 1 ) Po r t B u r w e l l P o r t B u r w e l l P a r k e t t e 2 - 0 0 1 - 3 1 2 0 0 $ 5 2 0 0 7 19 6 0 20 13.59% 5 - 5 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Be n c h e s - 6 ' l o n g ( 2 ) Po r t B u r w e l l P o r t B u r w e l l P a r k e t t e 2 - 0 0 1 - 3 1 2 0 0 $ 5 2 0 0 7 19 6 0 20 13.59% 5 - 5 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Sk a t e P a r k Vi e n n a V i e n n a P a r k 4 - 0 0 1 - 0 0 7 0 0 $ 4 5 , 9 0 8 . 0 0 2 0 0 7 $ 4 6 , 7 8 7 In f l a t e d H C 20 0 6 20 19 98.12% 4 5 , 9 0 8 - 2 , 2 9 5 4 3 , 6 1 2 . 6 0 2,295 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Pa v i l l i o n Vi e n n a V i e n n a P a r k 4 - 0 0 1 - 0 1 0 0 0 6 2 7 . 7 20 0 7 $ 1 4 , 0 6 7 RS M e a n s 19 8 5 20 55.27% - 7 , 7 7 4 7 , 7 7 4 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Pl a y g r o u n d E q u i p m e n t Vi e n n a V i e n n a P a r k 4 - 0 0 1 - 0 1 0 0 0 20 0 7 $ 3 6 , 4 1 4 Be n c h m a r k D a t a 19 8 5 20 55.27% - 2 0 , 1 2 5 2 0 , 1 2 5 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Fe n c e Co r i n t h C o r i n t h P a r k 0 - 0 0 5 - 1 2 3 0 0 4 0 0 . 0 f u l l y a m o t i z e d 20 0 8 $ 4 4 0 Be n c h m a r k D a t a 19 6 0 20 13.33% - 5 9 5 9 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Fe n c e Co r i n t h C o r i n t h P a r k 0 - 0 0 5 - 1 2 3 0 0 3 9 6 . 0 f u l l y a m o t i z e d 20 0 8 $ 2 7 6 Be n c h m a r k D a t a 19 6 0 20 13.33% - 3 7 3 7 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Pl a y g r o u n d E q u i p m e n t Co r i n t h C o r i n t h P a r k 0 - 0 0 5 - 1 2 3 0 0 fu l l y a m o t i z e d 20 0 7 $ 3 6 , 4 1 4 Be n c h m a r k D a t a 19 6 0 20 13.59% - 4 , 9 5 0 4 , 9 5 0 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Pa v e d B a s k e t b a l l C o u r t Co r i n t h C o r i n t h P a r k 0 - 0 0 5 - 1 2 3 0 0 fu l l y a m o t i z e d 20 0 7 $ 5 2 , 0 2 0 Be n c h m a r k D a t a 19 6 0 20 13.59% - 7 , 0 7 1 7 , 0 7 1 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s P a r k s Ba l l D i a m o n d Co r i n t h C o r i n t h P a r k 0 - 0 0 5 - 1 2 3 0 0 fu l l y a m o t i z e d 20 0 7 $ 7 8 , 0 3 0 Be n c h m a r k D a t a 19 6 0 20 13.59% - 1 0 , 6 0 7 1 0 , 6 0 7 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s C u l t u r a l Pa r k i n g L o t - G r a v e l Vi e n n a E d i s o n M u s e u m o f V i e n n a 4 - 0 0 1 - 1 8 0 0 0 3 , 0 0 0 . 0 20 0 7 $ 1 4 , 2 8 0 Be n c h m a r k D a t a 19 8 5 20 55.27% - 7 , 8 9 2 7 , 8 9 2 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s R e c r e a t i o n P i e r Po r t B u r w e l l P o r t B u r w e l l W a t e r L o t s 2 - 0 0 2 - 0 0 2 5 0 Of f o f E a s t B e a c h ; i n r e a l l y b a d sh a p e ; b u i l t i n 1 9 0 0 ' s $ 1 0 , 0 0 0 . 0 0 2 0 0 7 $ 1 3 , 3 1 3 In f l a t e d H C 19 9 2 2 0 5 7 5 . 1 2 % 1 0 , 0 0 0 - 7 , 5 0 0 2 , 5 0 0 . 0 0 500 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s L a n d I m p r o v e m e n t s R e c r e a t i o n P a r k i n g L o t - A s p h a l t P o r t B u r w e l l P o r t B u r w e l l E a s t B e a c h 2 - 0 0 1 - 2 4 3 0 0 3 , 0 0 0 . 0 $ 3 , 2 2 2 . 8 8 2 0 0 7 $ 2 8 , 5 6 0 Be n c h m a r k D a t a 20 0 5 20 18 96.56% 3 , 2 2 3 - 3 2 2 2 , 9 0 0 .59 161 $ 1 , 4 4 0 , 5 7 9 128,693 324,946 290,310 163,329 11,908 General Government 4,700 25,330 8,304 21,726 1,501 No t e : T h e g r e e n h i g h l i g h e d c e l l s i d e n t i f y w h e r e n o m i a l v a l u e s w e r e u s e d Environmental Services - - - - - Health Services 5,150 - 1,288 3,863 258 Planning and Development Services - - - - - Protection Services - 22,356 13,414 8,943 1,118 Recreation and Cultural Services 111,489 258,783 250,144 120,128 8,102 Transportation Services 7,354 18,477 17,161 8,670 929 Re p l a c e m e n t C o s t i n g - P a r k i n g L o t s 128,693 324,946 290,310 163,329 11,908 Land Improvements TANGIBLE CAPITAL ASSET VALUATION AS AT DECEMBER 31, 2007 Estimated 2008 Amortization Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . Pa g e 1 5 o f 3 4 H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-09-29H-15 Mu n i c i p a l i t y o f B a y h a m Ta n g i b l e C a p i t a l A s s e t I n v e n t o r y As a t D e c e m b e r 3 1 , 2 0 0 7 Dr a f t 7 : F e b r u a r y 1 1 , 2 0 0 9 Fa c i l i t i e s ID F I R D E P A R T M E N T D I V I S I O N D E P A R T M E N T L O C A T I O N AS S E T CO M P O N E N T D E S C R I P T I O N CO M P O N E N T D E T A I L SQ U A R E FO O T A G E CO M M E N T S / Q U E S T I O N S % O F T O T A L CO S T S A S P E R RS M E A N S RS M E A N S FA C I L I T Y BE N C H M A R K AC T U A L HI S T O R I C A L CO S T (i f a v a i l a b l e ) SP L I T O F AC T U A L HI S T O R I C A L CO S T S RE P L A C E M E N T CO S T Y E A R RE P L A C E M E N T CO S T RE P L A C E M E N T CO S T S O U R C E CO N S T R U C T I O N / PU R C H A S E Y E A R USEFUL LIFE (YEARS)REMAINING USEFUL LIFEESTIMATED REPLACEMENT DATEYEAR OF BETTERMENTBETTERMENT COST Index at Construction Year Actual Historical Cost Calculated Historical Cost @ Acquisition/ ConstructionAccumulated Amortization from A cquisition to December 31, 2007Net Book Value at December 31, 2007 Ge n e r a l G o v e r n m e n t F a c i l i t i e s G e n e r a l G o v e r n m e n t Mu n i c i p a l O f f i c e Or i g i n a l C o n s . - S u b s t r u c t u r e co m b u s t i b l e , c l a d d i n g b r i c k , 4 , 4 4 0 10 % 20 0 7 86 , 0 4 7 $ 19 6 3 95 5 1 2058 10.02%- 8,623 3,994 4,629 91 Ge n e r a l G o v e r n m e n t F a c i l i t i e s G e n e r a l G o v e r n m e n t Mu n i c i p a l O f f i c e ( R o l l N o . 0 - 0 0 4 - 2 0 0 0 0 ) Or i g i n a l C o n s . - S h e l l - R o o f fl a t r o o f 4 , 4 4 0 15 % 20 0 7 12 9 , 9 3 1 $ 19 6 3 15 1978 10.02%- 13,021 13,021 - - Ge n e r a l G o v e r n m e n t F a c i l i t i e s G e n e r a l G o v e r n m e n t Mu n i c i p a l O f f i c e ( R o l l N o . 0 - 0 0 4 - 2 0 0 0 0 ) Or i g i n a l C o n s . - S h e l l - O t h e r 4 , 4 4 0 13 % 20 0 7 11 1 , 8 6 1 $ 19 6 3 55 1 1 2018 10.02%- 11,211 8,968 2,242 204 Ge n e r a l G o v e r n m e n t F a c i l i t i e s G e n e r a l G o v e r n m e n t Mu n i c i p a l O f f i c e ( R o l l N o . 0 - 0 0 4 - 2 0 0 0 0 ) Or i g i n a l C o n s . - I n t e r i o r 2 , 6 6 4 20 % 20 0 7 10 1 , 1 9 2 $ 19 6 3 35 1998 10.02%- 10,141 10,141 - - Ge n e r a l G o v e r n m e n t F a c i l i t i e s G e n e r a l G o v e r n m e n t Mu n i c i p a l O f f i c e ( R o l l N o . 0 - 0 0 4 - 2 0 0 0 0 ) Or i g i n a l C o n s . - S e r v i c e s - H V A C 2 , 6 6 4 17 % 20 0 7 89 , 8 3 3 $ 19 6 3 20 1983 10.02%- 9,003 9,003 - - Ge n e r a l G o v e r n m e n t F a c i l i t i e s G e n e r a l G o v e r n m e n t Mu n i c i p a l O f f i c e ( R o l l N o . 0 - 0 0 4 - 2 0 0 0 0 ) Or i g i n a l C o n s . - S e r v i c e s - O t h e r 2 , 6 6 4 25 % 20 0 7 12 8 , 5 5 5 $ 19 6 3 30 1993 10.02%- 12,883 12,883 - - Ge n e r a l G o v e r n m e n t F a c i l i t i e s G e n e r a l G o v e r n m e n t Mu n i c i p a l O f f i c e ( R o l l N o . 0 - 0 0 4 - 2 0 0 0 0 ) Ad d i t i o n - I n t e r i o r 1 , 7 7 6 20 % 20 0 7 76 , 2 8 5 $ 19 9 5 35 2 3 2030 60.72%- 46,320 15,881 30,439 1,323 Ge n e r a l G o v e r n m e n t F a c i l i t i e s G e n e r a l G o v e r n m e n t Mu n i c i p a l O f f i c e ( R o l l N o . 0 - 0 0 4 - 2 0 0 0 0 ) Ad d i t i o n - S e r v i c e s - H V A C 1 , 7 7 6 17 % 20 0 7 67 , 7 2 3 $ 19 9 5 20 8 2015 60.72%- 41,121 24,673 16,449 2,056 Ge n e r a l G o v e r n m e n t F a c i l i t i e s G e n e r a l G o v e r n m e n t Mu n i c i p a l O f f i c e ( R o l l N o . 0 - 0 0 4 - 2 0 0 0 0 ) Ad d i t i o n - S e r v i c e s - O t h e r 1 , 7 7 6 25 % 20 0 7 96 , 9 1 3 $ 19 9 5 30 1 8 2025 60.72%- 58,846 23,538 35,308 1,962 Pr o t e c t i o n S e r v i c e s F a c i l i t i e s F i r e S t r a f f o r d v i l l e S t r a f f o r d v i l l e F i r e D e p t ( R o l l N o . 0 - 0 0 4 - 3 5 2 0 6 ) Or i g i n a l C o n s . - S u b s t r u c t u r e no n c o m b u s t i b l e c o n s t r u c t i o n , 3 b a y s , s t r e e t w a y b u i l d i n g , st e e l s h e d a n d c l a d d i n g , 6 , 6 0 8 13 % 20 0 7 11 3 , 1 5 1 $ 19 9 5 95 8 3 2090 60.72%- 68,706 8,679 60,027 723 Pr o t e c t i o n S e r v i c e s F a c i l i t i e s F i r e S t r a f f o r d v i l l e S t r a f f o r d v i l l e F i r e D e p t ( R o l l N o . 0 - 0 0 4 - 3 5 2 0 6 ) Or i g i n a l C o n s . - S h e l l - R o o f pi t c h e d r o o f ( g o o d c o n d i t i o n ) 6 , 6 0 8 14 % 20 0 7 12 4 , 8 2 6 $ 19 9 5 15 3 2010 60.72%- 75,794 60,635 15,159 5,053 Pr o t e c t i o n S e r v i c e s F a c i l i t i e s F i r e S t r a f f o r d v i l l e S t r a f f o r d v i l l e F i r e D e p t ( R o l l N o . 0 - 0 0 4 - 3 5 2 0 6 ) Or i g i n a l C o n s . - S h e l l - O t h e r 6 , 6 0 8 20 % 20 0 7 17 8 , 7 0 7 $ 19 9 5 55 4 3 2050 60.72%- 108,511 23,675 84,836 1,973 Pr o t e c t i o n S e r v i c e s F a c i l i t i e s F i r e S t r a f f o r d v i l l e S t r a f f o r d v i l l e F i r e D e p t ( R o l l N o . 0 - 0 0 4 - 3 5 2 0 6 ) Or i g i n a l C o n s . - I n t e r i o r 6 , 6 0 8 13 % 20 0 7 11 8 , 5 4 0 $ 19 9 5 35 2 3 2030 60.72%- 71,977 24,678 47,299 2,056 Pr o t e c t i o n S e r v i c e s F a c i l i t i e s F i r e S t r a f f o r d v i l l e S t r a f f o r d v i l l e F i r e D e p t ( R o l l N o . 0 - 0 0 4 - 3 5 2 0 6 ) Or i g i n a l C o n s . - S e r v i c e s - H V A C 6 , 6 0 8 21 % 20 0 7 18 9 , 4 8 4 $ 19 9 5 20 8 2015 60.72%- 115,055 69,033 46,022 5,753 Pr o t e c t i o n S e r v i c e s F a c i l i t i e s F i r e S t r a f f o r d v i l l e S t r a f f o r d v i l l e F i r e D e p t ( R o l l N o . 0 - 0 0 4 - 3 5 2 0 6 ) Or i g i n a l C o n s . - S e r v i c e s - O t h e r 6 , 6 0 8 19 % 20 0 7 17 3 , 3 1 9 $ 19 9 5 30 1 8 2025 60.72%- 105,240 42,096 63,144 3,508 Pr o t e c t i o n S e r v i c e s F a c i l i t i e s F i r e P o r t B u r w e l l P o r t B u r w e l l F i r e H a l l ( R o l l N o . 2 - 0 0 1 - 2 9 9 0 0 & 2 - 0 0 1 - 1 8 5 0 0 ) Or i g i n a l C o n s . - S u b s t r u c t u r e 1 1 / 2 s t o r y , c o m b u s t i b l e c o n s t r u c t i o n , s t o r a g e g a r a g e , b l o c k 3 , 9 0 0 13 % 20 0 7 69 , 9 2 6 $ 19 6 2 95 5 0 2057 9.71%- 6,792 3,217 3,575 71 Pr o t e c t i o n S e r v i c e s F a c i l i t i e s F i r e P o r t B u r w e l l P o r t B u r w e l l F i r e H a l l ( R o l l N o . 2 - 0 0 1 - 2 9 9 0 0 & 2 - 0 0 1 - 1 8 5 0 0 ) Or i g i n a l C o n s . - S h e l l - R o o f pi t c h e d r o o f - s h i n g l e s 3 , 9 0 0 14 % 20 0 7 77 , 1 4 1 $ 19 6 2 15 1977 9.71%- 7,493 7,493 - - Pr o t e c t i o n S e r v i c e s F a c i l i t i e s F i r e P o r t B u r w e l l P o r t B u r w e l l F i r e H a l l ( R o l l N o . 2 - 0 0 1 - 2 9 9 0 0 & 2 - 0 0 1 - 1 8 5 0 0 ) Or i g i n a l C o n s . - S h e l l - O t h e r 3 , 9 0 0 20 % 20 0 7 11 0 , 4 3 9 $ 19 6 2 55 1 0 2017 9.71%- 10,727 8,777 1,950 195 Pr o t e c t i o n S e r v i c e s F a c i l i t i e s F i r e P o r t B u r w e l l P o r t B u r w e l l F i r e H a l l ( R o l l N o . 2 - 0 0 1 - 2 9 9 0 0 & 2 - 0 0 1 - 1 8 5 0 0 ) Or i g i n a l C o n s . - I n t e r i o r 3 , 9 0 0 13 % 20 0 7 73 , 2 5 6 $ 19 6 2 35 1997 9.71%- 7,116 7,116 - - Pr o t e c t i o n S e r v i c e s F a c i l i t i e s F i r e P o r t B u r w e l l P o r t B u r w e l l F i r e H a l l ( R o l l N o . 2 - 0 0 1 - 2 9 9 0 0 & 2 - 0 0 1 - 1 8 5 0 0 ) Or i g i n a l C o n s . - S e r v i c e s - H V A C 3 , 9 0 0 21 % 20 0 7 11 7 , 0 9 9 $ 19 6 2 20 1982 9.71%- 11,374 11,374 - - Pr o t e c t i o n S e r v i c e s F a c i l i t i e s F i r e P o r t B u r w e l l P o r t B u r w e l l F i r e H a l l ( R o l l N o . 2 - 0 0 1 - 2 9 9 0 0 & 2 - 0 0 1 - 1 8 5 0 0 ) Or i g i n a l C o n s . - S e r v i c e s - O t h e r 3 , 9 0 0 19 % 20 0 7 10 7 , 1 0 9 $ 19 6 2 30 1992 9.71%- 10,404 10,404 - - Pr o t e c t i o n S e r v i c e s F a c i l i t i e s P o l i c e P o r t B u r w e l l P o r t B u r w e l l O P P S t n ( R o l l N o . 0 2 - 0 0 1 - 3 4 6 0 0 ) (1 , 3 5 0 s q f t ) 1 S t o r e y - h o u s e c o m b u s t i b l e c o n s t r u c t i o n , v i n y l s i d i n g , pi t c h e d r o o f , a s p h a l t s i n g l e s 1 , 3 5 0 Ca n n o t s p l i t r e s i d e n t i a l h o u s i n g c o s t s b y se r v i c e 20 0 7 15 8 , 7 6 0 $ R S M e a n s Re s i d e n t i a l - A ve r a g e 1 S t o r y (p g 2 8 ) $9 1 . 0 5 + 2 6 . 5 5 / s q f t 19 6 1 9 5 4 9 2 0 5 6 9 . 5 8 % - 15,214 7,367 7,847 160 Pr o t e c t i o n S e r v i c e s F a c i l i t i e s P o l i c e P o r t B u r w e l l P o r t B u r w e l l O P P S t n ( R o l l N o . 0 2 - 0 0 1 - 3 4 6 0 0 ) Up g r a d e s - I n t e r i o r Co n v e r s i o n t o O f f i c e s 1, 0 0 0 $ 20 0 7 1, 3 4 9 $ I n f l a t e d H C 20 0 1 35 2 9 2036 74.13%1,000 - 171 829 29 Tr a n s p o r t a t i o n S e r v i c e s F a c i l i t i e s R o a d w a y s Ba y h a m W o r k D e p a r t m e n t ( R o l l N o . 0 - 0 0 3 - 1 4 3 0 0 ) Or i g i n a l C o n s . - S u b s t r u c t u r e 1 S t o r e y - C o m b u s t i b l e , b l o c k w a l l s , s t e e l c l a d , m u l t i b a y re p a i r a n d v e h i c l e s t o r a g e g a r a g e , s m a l l m e z z a n i n e ( 5 0 0 s q ft ) , n e w s t o r a g e f a c i l i t y 1 0 , 0 0 0 18 % 20 0 7 18 7 , 3 5 7 $ 19 5 7 95 4 5 2052 8.67%- 16,251 8,553 7,698 171 Tr a n s p o r t a t i o n S e r v i c e s F a c i l i t i e s R o a d w a y s Ba y h a m W o r k D e p a r t m e n t ( R o l l N o . 0 - 0 0 3 - 1 4 3 0 0 ) Or i g i n a l C o n s . - S h e l l - R o o f pi t c h e d s t e e l c l a d r o o f 1 0 , 0 0 0 14 % 20 0 7 15 3 , 3 5 3 $ 19 5 7 15 1972 8.67%- 13,301 13,301 - - Tr a n s p o r t a t i o n S e r v i c e s F a c i l i t i e s R o a d w a y s Ba y h a m W o r k D e p a r t m e n t ( R o l l N o . 0 - 0 0 3 - 1 4 3 0 0 ) Or i g i n a l C o n s . - S h e l l - O t h e r 1 0 , 0 0 0 13 % 20 0 7 13 4 , 8 6 7 $ 19 5 7 55 5 2012 8.67%- 11,698 10,634 1,063 213 Tr a n s p o r t a t i o n S e r v i c e s F a c i l i t i e s R o a d w a y s Ba y h a m W o r k D e p a r t m e n t ( R o l l N o . 0 - 0 0 3 - 1 4 3 0 0 ) Or i g i n a l C o n s . - I n t e r i o r 1 0 , 0 0 0 8% 20 0 7 85 , 4 1 1 $ 19 5 7 35 1992 8.67%- 7,408 7,408 - - Tr a n s p o r t a t i o n S e r v i c e s F a c i l i t i e s R o a d w a y s Ba y h a m W o r k D e p a r t m e n t ( R o l l N o . 0 - 0 0 3 - 1 4 3 0 0 ) Or i g i n a l C o n s . - S e r v i c e s - H V A C 1 0 , 0 0 0 10 % 20 0 7 10 7 , 7 1 1 $ 19 5 7 20 1977 8.67%- 9,343 9,343 - - Tr a n s p o r t a t i o n S e r v i c e s F a c i l i t i e s R o a d w a y s Ba y h a m W o r k D e p a r t m e n t ( R o l l N o . 0 - 0 0 3 - 1 4 3 0 0 ) Or i g i n a l C o n s . - S e r v i c e s - O t h e r 1 0 , 0 0 0 37 % 20 0 7 39 3 , 7 5 0 $ 19 5 7 30 1987 8.67%- 34,153 34,153 - - Tr a n s p o r t a t i o n S e r v i c e s F a c i l i t i e s R o a d w a y s Ba y h a m W o r k D e p a r t m e n t ( R o l l N o . 0 - 0 0 3 - 1 4 3 0 0 ) Ad d i t i o n - S u b s t r u c t u r e re a r 3 , 2 0 0 18 % 15 1 , 7 9 9 $ 26 , 8 8 2 $ 20 0 7 40 , 7 9 1 $ 19 9 9 95 8 7 2094 65.90%26,882 - 2,264 24,618 283 Tr a n s p o r t a t i o n S e r v i c e s F a c i l i t i e s R o a d w a y s Ba y h a m W o r k D e p a r t m e n t ( R o l l N o . 0 - 0 0 3 - 1 4 3 0 0 ) Ad d i t i o n - S h e l l - R o o f pi t c h e d s t e e l c l a d r o o f 3 , 2 0 0 14 % 22 , 0 0 3 $ 20 0 7 33 , 3 8 7 $ 19 9 9 15 7 2014 65.90%22,003 - 11,735 10,268 1,467 Tr a n s p o r t a t i o n S e r v i c e s F a c i l i t i e s R o a d w a y s Ba y h a m W o r k D e p a r t m e n t ( R o l l N o . 0 - 0 0 3 - 1 4 3 0 0 ) Ad d i t i o n - S h e l l - O t h e r 3 , 2 0 0 13 % 19 , 3 5 0 $ 20 0 7 29 , 3 6 3 $ 19 9 9 55 4 7 2054 65.90%19,350 - 2,815 16,536 352 Tr a n s p o r t a t i o n S e r v i c e s F a c i l i t i e s R o a d w a y s Ba y ha m W o r k D e p ar t m e n t (Ro l l N o . 0 - 0 0 3 - 1 4 3 0 0 ) A dd i t i o n - I n t e r i o r 3 , 2 0 0 8% 12 , 2 5 4 $ 20 0 7 18 , 5 9 5 $ 19 9 9 35 2 7 2034 65.90%12,254 - 2,801 9,453 350 Tr a n s p o r t a t i o n S e r v i c e s F a c i l i t i e s R o a d w a y s Ba y h a m W o r k D e p a r t m e n t ( R o l l N o . 0 - 0 0 3 - 1 4 3 0 0 ) Ad d i t i o n - S e r v i c e s - H V A C 3 , 2 0 0 10 % 15 , 4 5 4 $ 20 0 7 23 , 4 5 0 $ 19 9 9 20 1 2 2019 65.90%15,454 - 6,182 9,272 773 Tr a n s p o r t a t i o n S e r v i c e s F a c i l i t i e s R o a d w a y s Ba y h a m W o r k D e p a r t m e n t ( R o l l N o . 0 - 0 0 3 - 1 4 3 0 0 ) Ad d i t i o n - S e r v i c e s - O t h e r 3 , 2 0 0 37 % 56 , 4 9 4 $ 20 0 7 85 , 7 2 6 $ 19 9 9 30 2 2 2029 65.90%56,494 - 15,065 41,429 1,883 Tr a n s p o r t a t i o n S e r v i c e s F a c i l i t i e s R o a d w a y s P o r t B u r w e l l P o r t B u r w e l l W o r k s Y a r d ( R o l l N o . 2 - 0 0 1 - 0 1 6 0 1 ) Or i g i n a l C o n s . - S u b s t r u c t u r e Co m b u s t i b l e c o n s t r u c t i o n , c o n c r e t e b l o c k w a l l s , s t o r a g e 1 , 5 0 0 18 % 20 0 7 32 , 6 0 1 $ 19 5 5 95 4 3 2050 8.09%- 2,637 1,443 1,194 28 Tr a n s p o r t a t i o n S e r v i c e s F a c i l i t i e s R o a d w a y s P o r t B u r w e l l P o r t B u r w e l l W o r k s Y a r d ( R o l l N o . 2 - 0 0 1 - 0 1 6 0 1 ) Or i g i n a l C o n s . - S h e l l - R o o f Fl a t w o o d r o o f 1 , 5 0 0 14 % 20 0 7 26 , 6 8 4 $ 19 5 5 15 1970 8.09%- 2,158 2,158 - - Tr a n s p o r t a t i o n S e r v i c e s F a c i l i t i e s R o a d w a y s P o r t B u r w e l l P o r t B u r w e l l W o r k s Y a r d ( R o l l N o . 2 - 0 0 1 - 0 1 6 0 1 ) Or i g i n a l C o n s . - S h e l l - O t h e r 1 , 5 0 0 13 % 20 0 7 23 , 4 6 7 $ 19 5 5 55 3 2010 8.09%- 1,898 1,795 104 35 Tr a n s p o r t a t i o n S e r v i c e s F a c i l i t i e s R o a d w a y s P o r t B u r w e l l P o r t B u r w e l l W o r k s Y a r d ( R o l l N o . 2 - 0 0 1 - 0 1 6 0 1 ) Or i g i n a l C o n s . - I n t e r i o r 1 , 5 0 0 8% 20 0 7 14 , 8 6 2 $ 19 5 5 35 1990 8.09%- 1,202 1,202 - - Tr a n s p o r t a t i o n S e r v i c e s F a c i l i t i e s R o a d w a y s P o r t B u r w e l l P o r t B u r w e l l W o r k s Y a r d ( R o l l N o . 2 - 0 0 1 - 0 1 6 0 1 ) Or i g i n a l C o n s . - S e r v i c e s - H V A C 1 , 5 0 0 10 % 20 0 7 18 , 7 4 2 $ 19 5 5 20 1975 8.09%- 1,516 1,516 - - Tr a n s p o r t a t i o n S e r v i c e s F a c i l i t i e s R o a d w a y s P o r t B u r w e l l P o r t B u r w e l l W o r k s Y a r d ( R o l l N o . 2 - 0 0 1 - 0 1 6 0 1 ) Or i g i n a l C o n s . - S e r v i c e s - O t h e r 1 , 5 0 0 37 % 20 0 7 68 , 5 1 4 $ 19 5 5 30 1985 8.09%- 5,542 5,542 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s L i b r a r i e s S t r a f f o r d v i l l e S t r a f f o r d v i l l e L i b r a r y ( R o l l . N o . 0 - 0 0 4 - 1 9 9 0 0 ) Or i g i n a l C o n s . - S u b s t r u c t u r e co m b u s t i b l e c o n s t r u c t i o n , c l a d d i n g , b r i c k , 2 , 1 0 0 5% 20 0 7 22 , 8 8 4 $ 19 8 4 95 7 2 2079 41.07%- 9,398 2,275 7,123 99 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s L i b r a r i e s S t r a f f o r d v i l l e S t r a f f o r d v i l l e L i b r a r y ( R o l l . N o . 0 - 0 0 4 - 1 9 9 0 0 ) Or i g i n a l C o n s . - S h e l l - R o o f pi t c h e d r o o f , s h i n g l e s 2 , 1 0 0 12 % 20 0 7 49 , 9 3 8 $ 19 8 4 15 1999 41.07%- 20,510 20,510 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s L i b r a r i e s S t r a f f o r d v i l l e S t r a f f o r d v i l l e L i b r a r y ( R o l l . N o . 0 - 0 0 4 - 1 9 9 0 0 ) Or i g i n a l C o n s . - S h e l l - O t h e r 2 , 1 0 0 16 % 20 0 7 68 , 6 5 2 $ 19 8 4 55 3 2 2039 41.07%- 28,195 11,791 16,405 513 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s L i b r a r i e s S t r a f f o r d v i l l e S t r a f f o r d v i l l e L i b r a r y ( R o l l . N o . 0 - 0 0 4 - 1 9 9 0 0 ) Or i g i n a l C o n s . - I n t e r i o r 2 , 1 0 0 15 % 20 0 7 65 , 2 6 2 $ 19 8 4 35 1 2 2019 41.07%- 26,803 17,613 9,190 766 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s L i b r a r i e s S t r a f f o r d v i l l e S t r a f f o r d v i l l e L i b r a r y ( R o l l . N o . 0 - 0 0 4 - 1 9 9 0 0 ) Or i g i n a l C o n s . - S e r v i c e s - H V A C 2 , 1 0 0 19 % 20 0 7 80 , 9 4 2 $ 19 8 4 20 2004 41.07%- 33,243 33,243 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s L i b r a r i e s S t r a f f o r d v i l l e S t r a f f o r d v i l l e L i b r a r y ( R o l l . N o . 0 - 0 0 4 - 1 9 9 0 0 ) Or i g i n a l C o n s . - S e r v i c e s - O t h e r 2 , 1 0 0 20 % 20 0 7 83 , 0 6 1 $ 19 8 4 30 7 2014 41.07%- 34,113 26,153 7,960 1,137 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s R e c r e a t i o n Ba y h a m C o m m u n i t y C e n t r e ( R o l l N o . 0 - 0 0 4 - 3 1 0 0 0 ) Or i g i n a l C o n s . - S u b s t r u c t u r e co m b u s t i b l e c o n s t r u c t i o n , s t e e l c l a d 8 , 0 0 0 14 % 20 0 7 14 9 , 9 9 0 $ 19 6 7 95 5 5 2062 12.28%- 18,418 7,755 10,663 194 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s R e c r e a t i o n Ba y h a m C o m m u n i t y C e n t r e ( R o l l N o . 0 - 0 0 4 - 3 1 0 0 0 ) Or i g i n a l C o n s . - S h e l l - R o o f st e e l p i t c h e d r o o f 8 , 0 0 0 13 % 20 0 7 13 1 , 2 4 2 $ 19 6 7 15 1982 12.28%- 16,116 16,116 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s R e c r e a t i o n Ba y h a m C o m m u n i t y C e n t r e ( R o l l N o . 0 - 0 0 4 - 3 1 0 0 0 ) Or i g i n a l C o n s . - S h e l l - O t h e r 8 , 0 0 0 15 % 20 0 7 15 9 , 3 6 5 $ 19 6 7 55 1 5 2022 12.28%- 19,569 14,232 5,337 356 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s R e c r e a t i o n Ba y h a m C o m m u n i t y C e n t r e ( R o l l N o . 0 - 0 0 4 - 3 1 0 0 0 ) Or i g i n a l C o n s . - I n t e r i o r 8 , 0 0 0 27 % 20 0 7 28 4 , 3 5 7 $ 19 6 7 35 2002 12.28%- 34,918 34,918 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s R e c r e a t i o n Ba y h a m C o m m u n i t y C e n t r e ( R o l l N o . 0 - 0 0 4 - 3 1 0 0 0 ) Or i g i n a l C o n s . - S e r v i c e s - H V A C 8 , 0 0 0 10 % 20 0 7 10 2 , 0 7 7 $ 19 6 7 20 1987 12.28%- 12,535 12,535 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s R e c r e a t i o n Ba y h a m C o m m u n i t y C e n t r e ( R o l l N o . 0 - 0 0 4 - 3 1 0 0 0 ) Or i g i n a l C o n s . - S e r v i c e s - O t h e r 8 , 0 0 0 20 % 20 0 7 21 2 , 4 8 6 $ 19 6 7 30 1997 12.28%- 26,092 26,092 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s R e c r e a t i o n V i e n n a V i e n n a C o m m u n i t y C e n t r e ( R o l l N o . 4 - 0 0 1 - 1 9 3 0 1 ) Or i g i n a l C o n s . - S u b s t r u c t u r e 1 S t o r y - c o m b u s t i b l e c o n s t r u c t i o n , e x t e r i o r w a l l s - b r i c k , 6 , 8 0 0 14 % 20 0 7 13 0 , 6 7 4 $ 19 6 2 95 5 0 2057 9.71%- 12,693 6,012 6,680 134 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s R e c r e a t i o n V i e n n a V i e n n a C o m m u n i t y C e n t r e ( R o l l N o . 4 - 0 0 1 - 1 9 3 0 1 ) Or i g i n a l C o n s . - S h e l l - R o o f Pi t c h e d r o o f - m e t a l c l a d d i n g 6 , 8 0 0 13 % 20 0 7 11 4 , 3 4 0 $ 19 6 2 15 1977 9.71%- 11,106 11,106 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s R e c r e a t i o n V i e n n a V i e n n a C o m m u n i t y C e n t r e ( R o l l N o . 4 - 0 0 1 - 1 9 3 0 1 ) Or i g i n a l C o n s . - S h e l l - O t h e r 6 , 8 0 0 15 % 20 0 7 13 8 , 8 4 1 $ 19 6 2 55 1 0 2017 9.71%- 13,486 11,034 2,452 245 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s R e c r e a t i o n V i e n n a V i e n n a C o m m u n i t y C e n t r e ( R o l l N o . 4 - 0 0 1 - 1 9 3 0 1 ) Or i g i n a l C o n s . - I n t e r i o r 6 , 8 0 0 27 % 20 0 7 24 7 , 7 3 7 $ 19 6 2 35 1997 9.71%- 24,063 24,063 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s R e c r e a t i o n V i e n n a V i e n n a C o m m u n i t y C e n t r e ( R o l l N o . 4 - 0 0 1 - 1 9 3 0 1 ) Or i g i n a l C o n s . - S e r v i c e s - H V A C 6 , 8 0 0 10 % 20 0 7 88 , 9 3 1 $ 19 6 2 20 1982 9.71%- 8,638 8,638 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s R e c r e a t i o n V i e n n a V i e n n a C o m m u n i t y C e n t r e ( R o l l N o . 4 - 0 0 1 - 1 9 3 0 1 ) Or i g i n a l C o n s . - S e r v i c e s - O t h e r 6 , 8 0 0 20 % 20 0 7 18 5 , 1 2 2 $ 19 6 2 30 1992 9.71%- 17,981 17,981 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s R e c r e a t i o n V i e n n a V i e n n a C o m m u n i t y C e n t r e ( R o l l N o . 4 - 0 0 1 - 1 9 3 0 1 ) Up g r a d e s - S e r v i c e s - H V A C He a t i n g S y s t e m s ( r e c e n t l y ) 50 % 24 , 7 5 2 $ 12 , 3 7 6 $ 20 0 7 12 , 3 7 6 $ I n f l a t e d H C 20 0 7 20 2 0 2027 100.00%12,376 - - 12,376 619 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s R e c r e a t i o n V i e n n a V i e n n a C o m m u n i t y C e n t r e ( R o l l N o . 4 - 0 0 1 - 1 9 3 0 1 ) Up g r a d e s - S e r v i c e s - O t h e r Wa s h r o o m s ( r e c e n t l y ) 50 % 12 , 3 7 6 $ 20 0 7 12 , 3 7 6 $ I n f l a t e d H C 20 0 7 30 3 0 2037 100.00%12,376 - - 12,376 413 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s L i b r a r i e s V i e n n a V i e n n a L i b r a r y ( R o l l N o . 4 - 0 0 1 - 0 0 4 0 0 ) Or i g i n a l C o n s . - S u b s t r u c t u r e co m b u s t i b l e c o n s t r u c t i o n , s t u c c o o v e r b r i c k e x t e r i o r w a l l s 2 , 0 0 0 9% 20 0 7 17 , 4 0 0 $ 19 0 0 95 1995 1.91%- 332 332 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s L i b r a r i e s V i e n n a V i e n n a L i b r a r y ( R o l l N o . 4 - 0 0 1 - 0 0 4 0 0 ) Or i g i n a l C o n s . - S h e l l - R o o f Pi t c h e d r o o f - m e t a l c l a d d i n g 2 , 0 0 0 40 % 20 0 7 78 , 9 4 2 $ 19 0 0 15 1915 1.91%- 1,508 1,508 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s L i b r a r i e s V i e n n a V i e n n a L i b r a r y ( R o l l N o . 4 - 0 0 1 - 0 0 4 0 0 ) Or i g i n a l C o n s . - S h e l l - O t h e r 2 , 0 0 0 26 % 20 0 7 52 , 7 1 3 $ 19 0 0 55 1955 1.91%- 1,007 1,007 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s L i b r a r i e s V i e n n a V i e n n a L i b r a r y ( R o l l N o . 4 - 0 0 1 - 0 0 4 0 0 ) Or i g i n a l C o n s . - I n t e r i o r 2 , 0 0 0 25 % 20 0 7 50 , 0 4 9 $ 19 0 0 35 1935 1.91%- 956 956 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s L i b r a r i e s V i e n n a V i e n n a L i b r a r y ( R o l l N o . 4 - 0 0 1 - 0 0 4 0 0 ) Or i g i n a l C o n s . - S e r v i c e s - H V A C 2 , 0 0 0 n/ a n/ a 20 0 7 n/ a 20 n / a N/A N/A - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s L i b r a r i e s V i e n n a V i e n n a L i b r a r y ( R o l l N o . 4 - 0 0 1 - 0 0 4 0 0 ) Or i g i n a l C o n s . - S e r v i c e s - O t h e r 2 , 0 0 0 n/ a n/ a 20 0 7 n/ a 30 n / a N/A N/A - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s L i b r a r i e s V i e n n a V i e n n a L i b r a r y ( R o l l N o . 4 - 0 0 1 - 0 0 4 0 0 ) Or i g i n a l C o n s . - S e r v i c e s - H V A C 2 , 0 0 0 20 0 7 20 , 6 6 0 $ P g 3 8 0 i t e m 1 1 6 0 (R S M e a n s 2 0 0 7 ) 19 7 0 20 1990 14.94%- 3,087 3,087 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s L i b r a r i e s V i e n n a V i e n n a L i b r a r y ( R o l l N o . 4 - 0 0 1 - 0 0 4 0 0 ) Or i g i n a l C o n s . - S e r v i c e s - O t h e r 2 , 0 0 0 20 0 7 33 , 3 4 0 $ RS M e a n s Li b r a r y ( p g 1 6 0 - 16 1 ) P l u m b i n g , F i r e Pr o t e c t i o n , E l c t r i c a l ) 19 7 0 3 0 2 0 0 0 1 4 . 9 4 % - 4,982 4,982 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s C u l t u r a l V i e n n a E d i s o n M u s e u m o f V i e n n a ( R o l l N o . 4 - 0 0 1 - 1 8 0 0 0 ) Or i g i n a l C o n s t r u c t i o n ol d h o u s e - 2 s t o r e y w o o d f r a m e w i t h c e l l a r w / b r i c k cl a d d i n g , m e t a l r o o f 1 , 3 9 2 Ca n n o t s p l i t r e s i d e n t i a l h o u s i n g c o s t s b y se r v i c e 20 0 7 14 1 , 7 0 6 $ RS M e a n s Re s i d e n t i a l - A ve r a g e 2 S t o r y ( p g 30 ) $9 5 . 5 0 + $ 6 . 3 0 / s q f t 18 9 0 95 1985 1.57%- 2,221 2,221 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s C u l t u r a l V i e n n a E d i s o n M u s e u m o f V i e n n a ( R o l l N o . 4 - 0 0 1 - 1 8 0 0 0 ) Ad d i t i o n 1 s t o r e y f r a m e a d d i t i o n w / o b s m t , ( w o o d c l a d d i n g , p i t c h e d ro o f m e t a l c l a d ) , m e t a l r o o f 5 0 0 Ca n n o t s p l i t r e s i d e n t i a l h o u s i n g c o s t s b y se r v i c e 20 0 7 10 4 , 6 3 0 $ RS M e a n s Re s i d e n t i a l - A ve r a g e 1 S t o r y (p g 2 8 ) $1 0 3 . 8 0 / s q f t 19 7 5 9 5 6 3 2 0 7 0 2 4 . 3 4 % - 25,463 8,577 16,886 268 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s R e c r e a t i o n Ea s t B e a c h W a s h r o o m s Or i g i n a l C o n s . - S u b s t r u c t u r e 4 6 1 7. 8 % $ 1 2 4 , 9 2 1 $ 9 , 6 9 7 2 0 0 7 9, 6 9 7 $ 20 0 7 95 9 5 2102 100.00%9,697 - - 9,697 102 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s R e c r e a t i o n Ea s t B e a c h W a s h r o o m s Or i g i n a l C o n s . - S h e l l - R o o f 4 6 1 14 . 2 % $ 1 7 , 7 3 8 2 0 0 7 17 , 7 3 8 $ 20 0 7 15 1 5 2022 100.00%17,738 - - 17,738 1,183 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s R e c r e a t i o n Ea s t B e a c h W a s h r o o m s Or i g i n a l C o n s . - S h e l l - O t h e r 4 6 1 13 . 6 % $ 1 7 , 0 1 5 2 0 0 7 17 , 0 1 5 $ 20 0 7 55 5 5 2062 100.00%17,015 - - 17,015 309 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s R e c r e a t i o n Ea s t B e a c h W a s h r o o m s Or i g i n a l C o n s . - I n t e r i o r 4 6 1 8. 1 % $ 1 0 , 0 9 1 2 0 0 7 10 , 0 9 1 $ 20 0 7 35 3 5 2042 100.00%10,091 - - 10,091 288 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s R e c r e a t i o n Ea s t B e a c h W a s h r o o m s Or i g i n a l C o n s . - S e r v i c e s - H V A C 4 6 1 N/ A N / A 20 0 7 N / A 20 0 7 20 2 0 2027 N/A - N/A - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s R e c r e a t i o n Ea s t B e a c h W a s h r o o m s Or i g i n a l C o n s . - S e r v i c e s - O t h e r 4 6 1 52 . 7 % $ 6 5 , 7 8 0 2 0 0 7 65 , 7 8 0 $ 20 0 7 30 3 0 2037 100.00%65,780 - - 65,780 2,193 Facilities TANGIBLE CAPITAL ASSET VALUATION AS AT DECEMBER 31, 2007 Estimated 2008 Amortization Se r v i c e s a d d e d - e l e c t r i c i t y , p l u m b i n g , e t c . Ye a r o f C o n s t r u c t i o n / P u r c h a s e i s g i v e n a s 19 0 0 , w h i c h m e a n s i t d i d n o t h a v e m a n y o f th e s e r v i c e s i t m u s t h a v e n o w ( i . e . el e c t r i c i t y , p l u m b i n g , e t c ) - I h a v e c o s t e d ba c k t h e s h e l l a n d i n t e r i o r i g n o r i n g t h e se r v i c e s s e c t i o n G a r a g e , R e p a i r ( p g 14 0 - 1 4 1 ) ( n o t e t h e pe r c e n t a g e s w e r e ad j u s t e d a s n o co o l i n g s y s t e m s a r e in t h i s b u i l d i n g ) RS M e a n s O f f i c e , 1 S t o r y (p g 1 7 4 - 1 7 5 ) $2 1 9 . 1 5 / s q f t Of f i c e , 1 S t o r y (p g 1 7 4 - 1 7 5 ) I n f l a t e d H C La u n d r o m a t (p g 1 5 8 - 1 5 9 ) - u s e d du e t o i n c r e a s e d pl u m b i n g re q u i r e m e n t s ; ad j u s t e d pe r c e n t a g e s d u e t o no H V A C F i r e S t a t i o n , 1 St o r y ( p g 1 2 6 - 1 2 7 ) Co m m u n i t y C e n t r e (p g 1 1 2 - 1 1 3 ) RS M e a n s Co m m u n i t y C e n t r e (p g 1 1 2 - 1 1 3 ) $1 3 0 . 2 0 / s q f t G a r a g e , R e p a i r ( p g 14 0 - 1 4 1 ) ( n o t e t h e pe r c e n t a g e s w e r e ad j u s t e d a s n o co o l i n g s y s t e m s a r e in t h i s b u i l d i n g ) RS M e a n s Ga r a g e , R e p a i r (P g 1 4 0 - 1 4 1 ) $1 3 7 . 9 0 / s q f t Li b r a r y (p g 1 6 0 - 1 6 1 ) RS M e a n s Li b r a r y (p g 1 6 0 - 1 6 1 ) $1 6 3 . 2 0 / s q f t +$ 3 8 . 6 0 p e r s q f t o f ba s e m e n t (n o t e t h a t t h e s e s e r v i c e s d i d n o t e x i s t i n c o n s t r u c t i o n y e a r Co m m u n i t y C e n t r e (p g 1 1 2 - 1 1 3 ) Of f i c e , 1 S t o r y RS M e a n s O f f i c e , 1 S t o r y (p g 1 7 4 - 1 7 5 ) $1 9 3 . 8 0 / s q f t R S M e a n s F i r e St a t i o n , 1 S t o r y (p g 1 2 6 - 1 2 7 ) $1 3 5 . 9 0 / s q f t G a r a g e , R e p a i r ( p g 14 0 - 1 4 1 ) ( n o t e t h e pe r c e n t a g e s w e r e ad j u s t e d a s n o co o l i n g s y s t e m s a r e in t h i s b u i l d i n g ) RS M e a n s Ga r a g e , R e p a i r (P g 1 4 0 - 1 4 1 ) $1 0 5 . 8 0 / s q f t F i r e S t a t i o n , 1 St o r y ( p g 1 2 6 - 1 2 7 ) I n f l a t e d H C R S M e a n s F i r e St a t i o n , 1 S t o r y (p g 1 2 6 - 1 2 7 ) $1 4 2 . 3 0 / s q f t 2, 1 0 0 s q f t b a s e m e n t RS M e a n s Co m m u n i t y C e n t r e (p g 1 1 2 - 1 1 3 ) $1 3 3 . 4 5 / s q f t Li b r a r y (p g 1 6 0 - 1 6 1 ) - pe r c e n t a g e s ad j u s t e d f o r se r v i c e s n o t p r e s e n t at c o n s t r u c t i o n RS M e a n s Li b r a r y (p g 1 6 0 - 1 6 1 ) $1 6 3 . 2 0 / s q f t Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . Pa g e 1 6 o f 3 4 H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-09-29H-16 Ta n g i b l e C a p i t a l A s s e t I n v e n t o r y As a t D e c e m b e r 3 1 , 2 0 0 7 Dr a f t 7 : F e b r u a r y 1 1 , 2 0 0 9 Fa c i l i t i e s ID F I R D E P A R T M E N T D I V I S I O N D E P A R T M E N T L O C A T I O N AS S E T CO M P O N E N T D E S C R I P T I O N CO M P O N E N T D E T A I L SQ U A R E FO O T A G E CO M M E N T S / Q U E S T I O N S % O F T O T A L CO S T S A S P E R RS M E A N S RS M E A N S FA C I L I T Y BE N C H M A R K AC T U A L HI S T O R I C A L CO S T (i f a v a i l a b l e ) SP L I T O F AC T U A L HI S T O R I C A L CO S T S RE P L A C E M E N T CO S T Y E A R RE P L A C E M E N T CO S T RE P L A C E M E N T CO S T S O U R C E CO N S T R U C T I O N / PU R C H A S E Y E A R USEFUL LIFE (YEARS)REMAINING USEFUL LIFEESTIMATED REPLACEMENT DATEYEAR OF BETTERMENTBETTERMENT COST Index at Construction Year Actual Historical Cost Calculated Historical Cost @ Acquisition/ ConstructionAccumulated Amortization from A cquisition to December 31, 2007Net Book Value at December 31, 2007FacilitiesTANGIBLE CAPITAL ASSET VALUATION AS AT DECEMBER 31, 2007 Estimated 2008 Amortization Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s R e c r e a t i o n In t e r p r e t i v e C e n t r e Or i g i n a l C o n s t r u c i o n 3 0 0 Po r t a b l e 20 0 7 30 , 5 5 5 $ RS M e a n s Re s i d e n t i a l - Ec o n o m y 1 S t o r e y (p g 2 0 ) $1 0 1 . 8 5 / s q f t 20 0 7 2 0 2 0 2 0 2 7 1 0 0 . 0 0 % - 30,555 - 30,555 1,528 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s L i b r a r i e s P o r t B u r w e l l P o r t B u r w e l l L i b r a r y ( R o l l N o . 2 - 0 0 1 - 3 1 3 0 0 ) Or i g i n a l C o n s t r u c i o n 1 S t o r y w / c r a w l s p a c e - c o m b u s t i b l e c o n s t r u c t i o n , b r i c k cl a d d i n g . P i t c h e d r o o f , a s p h a l t s i n g l e s 1 , 9 0 0 Ca n n o t s p l i t r e s i d e n t i a l h o u s i n g c o s t s b y se r v i c e 20 0 7 16 2 , 2 6 0 $ RS M e a n s Re s i d e n t i a l - A ve r a g e 1 S t o r y (p g 2 8 ) $8 5 . 4 0 / s q f t 19 0 0 9 5 1 9 9 5 1 . 9 1 % - 3,101 3,101 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s C u l t u r a l P o r t B u r w e l l P o r t B u r w e l l M a r i n e M u s e u m ( R o l l N o . 2 - 0 0 1 - 3 0 1 0 0 ) Or i g i n a l C o n s . - S u b s t r u c t u r e 1 S t o r y - n o n - c o m b u s t i b l e , s t e e l c l a d w a l l s , o p e n s p a c e , 2 , 9 0 0 9% 20 0 7 53 , 6 8 9 $ 19 8 7 95 7 5 2037 50.86%- 27,308 5,749 21,559 287 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s C u l t u r a l P o r t B u r w e l l P o r t B u r w e l l M a r i n e M u s e u m ( R o l l N o . 2 - 0 0 1 - 3 0 1 0 0 ) Or i g i n a l C o n s . - S h e l l - R o o f Pi t c h e d R o o f 2 , 9 0 0 7% 20 0 7 37 , 6 9 6 $ 19 8 7 15 2037 50.86%- 19,174 19,174 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s C u l t u r a l P o r t B u r w e l l P o r t B u r w e l l M a r i n e M u s e u m ( R o l l N o . 2 - 0 0 1 - 3 0 1 0 0 ) Or i g i n a l C o n s . - S h e l l - O t h e r 2 , 9 0 0 19 % 20 0 7 10 9 , 0 9 1 $ 19 8 7 55 3 5 2037 50.86%- 55,487 20,177 35,310 1,009 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s C u l t u r a l P o r t B u r w e l l P o r t B u r w e l l M a r i n e M u s e u m ( R o l l N o . 2 - 0 0 1 - 3 0 1 0 0 ) Or i g i n a l C o n s . - I n t e r i o r 2 , 9 0 0 17 % 20 0 7 97 , 6 6 8 $ 19 8 7 35 1 5 2037 50.86%- 49,677 28,387 21,290 1,419 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s C u l t u r a l P o r t B u r w e l l P o r t B u r w e l l M a r i n e M u s e u m ( R o l l N o . 2 - 0 0 1 - 3 0 1 0 0 ) Or i g i n a l C o n s . - S e r v i c e s - H V A C 2 , 9 0 0 23 % 20 0 7 12 9 , 0 8 1 $ 19 8 7 20 2037 50.86%- 65,655 65,655 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s C u l t u r a l P o r t B u r w e l l P o r t B u r w e l l M a r i n e M u s e u m ( R o l l N o . 2 - 0 0 1 - 3 0 1 0 0 ) Or i g i n a l C o n s . - S e r v i c e s - O t h e r 2 , 9 0 0 25 % 20 0 7 14 4 , 5 0 2 $ 19 8 7 30 1 0 2037 50.86%- 73,499 48,999 24,500 2,450 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s R e c r e a t i o n P o r t B u r w e l l P o r t B u r w e l l B a l l D i a m o n d ( R o l l N o . 2 - 0 0 1 - 4 7 0 0 0 ) Fo o d B o o t h a n d W o r k R o o m 8 6 4 20 0 7 55 , 8 8 0 $ R S M e a n s 19 8 3 30 6 2013 50.77%- 28,370 22,696 5,674 946 He a l t h S e r v i c e s F a c i l i t i e s St r a f f o r d v i l l e S t r a f f o r d v i l l e M e d i c a l C e n t r e ( R o l l N o . 0 - 0 0 4 - 3 4 1 0 0 ) 1, 2 0 0 s q f t co m b u s t i b l e c o n s t r u c t i o n , c l a d d i n g b r i c k - f i r s t f l o o r , s i d i n g - se c o n d f l o o r bu i l t i n 1 9 1 0 a n d p u r c h a s e d i n 1 9 9 9 ; v a l u e in c l u d e s l a n d ( a s s u m e d t o b e n o m i n a l ) ; Ca n n o t S e p a r a t e c o m p o n e n t s - R e s i d e n t i a l Ho u s e 97 , 0 0 0 $ 97 , 0 0 0 $ 20 0 7 14 7 , 1 9 0 $ I n f l a t e d H C 19 9 9 95 2005 65.90%97,000 - 97,000 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s R e c r e a t i o n E d e n E d e n C o m m u n i t y C e n t r e ( R o l l N o . 0 - 0 0 6 - 2 3 3 0 0 ) Or i g i n a l C o n s . - S u b s t r u c t u r e cl a d d i n g b r i c k , f l a t r o o f , n o n c o m b u s t i b l e 7 , 3 4 4 14 % 91 , 0 0 0 $ 13 , 1 0 4 $ 20 0 7 19 , 8 8 4 $ 19 9 9 95 5 1 2058 65.90%13,104 - 2,056 11,048 257 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s R e c r e a t i o n E d e n E d e n C o m m u n i t y C e n t r e ( R o l l N o . 0 - 0 0 6 - 2 3 3 0 0 ) Or i g i n a l C o n s . - S h e l l - R o o f 7 , 3 4 4 13 % 11 , 4 6 6 $ 20 0 7 17 , 3 9 9 $ 19 9 9 15 1978 65.90%11,466 - 11,466 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s R e c r e a t i o n E d e n E d e n C o m m u n i t y C e n t r e ( R o l l N o . 0 - 0 0 6 - 2 3 3 0 0 ) Or i g i n a l C o n s . - S h e l l - O t h e r 7 , 3 4 4 15 % 13 , 9 2 3 $ 20 0 7 21 , 1 2 7 $ 19 9 9 55 1 1 2018 65.90%13,923 - 10,126 3,797 1,266 Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s R e c r e a t i o n E d e n E d e n C o m m u n i t y C e n t r e ( R o l l N o . 0 - 0 0 6 - 2 3 3 0 0 ) Or i g i n a l C o n s . - I n t e r i o r 7 , 3 4 4 27 % 24 , 8 4 3 $ 20 0 7 37 , 6 9 7 $ 19 9 9 35 1998 65.90%24,843 - 24,843 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s R e c r e a t i o n E d e n E d e n C o m m u n i t y C e n t r e ( R o l l N o . 0 - 0 0 6 - 2 3 3 0 0 ) Or i g i n a l C o n s . - S e r v i c e s - H V A C 7 , 3 4 4 10 % 8, 9 1 8 $ 20 0 7 13 , 5 3 2 $ 19 9 9 20 1983 65.90%8,918 - 8,918 - - Re c r e a t i o n a n d C u l t u r a l S e r v i c e s F a c i l i t i e s R e c r e a t i o n E d e n E d e n C o m m u n i t y C e n t r e ( R o l l N o . 0 - 0 0 6 - 2 3 3 0 0 ) Or i g i n a l C o n s . - S e r v i c e s - O t h e r 7 , 3 4 4 20 % 18 , 5 6 4 $ 20 0 7 28 , 1 6 9 $ 19 9 9 30 1993 65.90%18,564 - 18,564 - - En v i r o n m e n t a l S e r v i c e s F a c i l i t i e s S a n i t a r y S e w e r Tr e a t m e n t P l a n t Su b s t r u c t u r e 20 0 6 1, 4 8 5 , 0 0 0 $ 20 0 1 75 6 9 2076 79.13%- 1,175,042 94,003 1,081,039 15,667 En v i r o n m e n t a l S e r v i c e s F a c i l i t i e s S a n i t a r y S e w e r Tr e a t m e n t P l a n t Me c h a n i c a l 20 0 6 15 2 , 0 0 0 $ 20 0 1 25 1 9 2026 79.13%- 120,274 28,866 91,408 4,811 En v i r o n m e n t a l S e r v i c e s F a c i l i t i e s S a n i t a r y S e w e r Tr e a t m e n t P l a n t El e c t r i c a l 20 0 6 25 3 , 0 0 0 $ 20 0 1 20 1 4 2021 79.13%- 200,192 60,058 140,135 10,010 En v i r o n m e n t a l S e r v i c e s F a c i l i t i e s S a n i t a r y S e w e r Tr e a t m e n t P l a n t In s t r u m e n t a t i o n / H V A C 20 0 6 54 8 , 0 0 0 $ 20 0 1 20 1 4 2021 79.13%- 433,618 130,085 303,533 21,681 En v i r o n m e n t a l S e r v i c e s F a c i l i t i e s S a n i t a r y S e w e r Tr e a t m e n t P l a n t Pi p e s , I n t a k e / O u t p u t p i p e s 20 0 6 10 7 , 0 0 0 $ 20 0 1 50 4 4 2051 79.13%- 84,666 10,160 74,506 1,693 En v i r o n m e n t a l S e r v i c e s F a c i l i t i e s S a n i t a r y S e w e r Re a c t o r S y s t e m 20 0 6 28 0 , 0 0 0 $ 20 0 1 25 1 9 2026 79.13%- 221,557 53,174 168,383 8,862 En v i r o n m e n t a l S e r v i c e s F a c i l i t i e s S a n i t a r y S e w e r Pu m p i n g S t a t i o n 1 Ci v i l / S t r u c t u r a l 20 0 6 32 3 , 3 1 4 $ 20 0 2 50 4 5 2052 80.53%- 260,355 26,035 234,319 5,207 En v i r o n m e n t a l S e r v i c e s F a c i l i t i e s S a n i t a r y S e w e r Pu m p i n g S t a t i o n 1 Me c h / E l e c / I & C 20 0 6 18 9 , 9 4 3 $ 20 0 2 20 1 5 2022 80.53%- 152,955 38,239 114,716 7,648 En v i r o n m e n t a l S e r v i c e s F a c i l i t i e s S a n i t a r y S e w e r Pu m p i n g S t a t i o n 2 Ci v i l / S t r u c t u r a l 20 0 6 32 3 , 3 1 4 $ 20 0 2 50 4 5 2052 80.53%- 260,355 26,035 234,319 5,207 En v i r o n m e n t a l S e r v i c e s F a c i l i t i e s S a n i t a r y S e w e r Pu m p i n g S t a t i o n 2 Me c h / E l e c / I & C 20 0 6 18 9 , 9 4 3 $ 20 0 2 20 1 5 2022 80.53%- 152,955 38,239 114,716 7,648 En v i r o n m e n t a l S e r v i c e s F a c i l i t i e s S a n i t a r y S e w e r Pu m p i n g S t a t i o n 3 Ci v i l / S t r u c t u r a l 20 0 6 20 2 , 0 7 1 $ 20 0 2 50 4 5 2052 80.53%- 162,722 16,272 146,450 3,254 En v i r o n m e n t a l S e r v i c e s F a c i l i t i e s S a n i t a r y S e w e r Pu m p i n g S t a t i o n 3 Me c h / E l e c / I & C 20 0 6 11 8 , 7 1 4 $ 20 0 2 20 1 5 2022 80.53%- 95,597 23,899 71,698 4,780 En v i r o n m e n t a l S e r v i c e s F a c i l i t i e s S a n i t a r y S e w e r Pu m p i n g S t a t i o n 4 Ci v i l / S t r u c t u r a l 20 0 6 20 2 , 0 7 1 $ 20 0 2 50 4 5 2052 80.53%- 162,722 16,272 146,450 3,254 En v i r o n m e n t a l S e r v i c e s F a c i l i t i e s S a n i t a r y S e w e r Pu m p i n g S t a t i o n 4 Me c h / E l e c / I & C 20 0 6 11 8 , 7 1 4 $ 20 0 2 20 1 5 2022 80.53%- 95,597 23,899 71,698 4,780 En v i r o n m e n t a l S e r v i c e s F a c i l i t i e s S a n i t a r y S e w e r Pu m p i n g S t a t i o n 5 Ci v i l / S t r u c t u r a l 20 0 6 32 3 , 3 1 4 $ 20 0 2 50 4 5 2052 80.53%- 260,355 26,035 234,319 5,207 En v i r o n m e n t a l S e r v i c e s F a c i l i t i e s S a n i t a r y S e w e r Pu m p i n g S t a t i o n 5 Me c h / E l e c / I & C 20 0 6 18 9 , 9 4 3 $ 20 0 2 20 1 5 2022 80.53%- 152,955 38,239 114,716 7,648 En v i r o n m e n t a l S e r v i c e s F a c i l i t i e s S a n i t a r y S e w e r Pu m p i n g S t a t i o n 6 Ci v i l / S t r u c t u r a l 20 0 6 32 3 , 3 1 4 $ 20 0 2 50 4 5 2052 80.53%- 260,355 26,035 234,319 5,207 En v i r o n m e n t a l S e r v i c e s F a c i l i t i e s S a n i t a r y S e w e r Pu m p i n g S t a t i o n 6 Me c h / E l e c / I & C 20 0 6 18 9 , 9 4 3 $ 20 0 2 20 1 5 2022 80.53%- 152,955 38,239 114,716 7,648 En v i r o n m e n t a l S e r v i c e s F a c i l i t i e s S a n i t a r y S e w e r Pu m p i n g S t a t i o n 7 Ci v i l / S t r u c t u r a l 20 0 6 22 9 , 0 1 4 $ 19 8 5 50 2 8 2035 46.01%- 105,376 46,366 59,011 2,108 En v i r o n m e n t a l S e r v i c e s F a c i l i t i e s S a n i t a r y S e w e r Pu m p i n g S t a t i o n 7 Me c h / E l e c / I & C 20 0 6 13 4 , 5 4 3 $ 19 8 5 20 2005 46.01%- 61,907 61,907 - - En v i r o n m e n t a l S e r v i c e s F a c i l i t i e s S a n i t a r y S e w e r Pu m p i n g S t a t i o n 8 Ci v i l / S t r u c t u r a l 20 0 6 22 9 , 0 1 4 $ 19 8 5 50 2 8 2035 46.01%- 105,376 46,366 59,011 2,108 En v i r o n m e n t a l S e r v i c e s F a c i l i t i e s S a n i t a r y S e w e r Pu m p i n g S t a t i o n 8 Me c h / E l e c / I & C 20 0 6 13 4 , 5 4 3 $ 19 8 5 20 2005 46.01%- 61,907 61,907 - - 486,329 6,432,732 2,186,708 4,732,353 183,117 General Government - 211,170.68 122,103.91 89,066.77 5,635.64 No t e : Environmental Services - 4,739,791.86 930,330.67 3,809,461.22 134,427.27 Th e u s e f u l l i f e r e m a i n i n g a n d e s t i m a t e d r e p l a c e m e n t d a t a c a l c u l a t i o n s f o r t h e S t a f f o r d v i l l e M e d i c a l C e n t r e h a s b e e n a d j u s t e d t o r e f l e c t t h e y e a r o f c o n s t r u c t i o n ( 1 9 1 0 ) . T h e a c c u m u l a t e d a m o r t i z a t i o n a n d a n n u a l a m o r t i z a t i o n c a l c u l a t i o n s h a v e b e e n a d j u s t e d b a s e d o n t h e a d j u s t e d r e m a i n i n g u s e f u l l i f e o f t h e f a c i l i t y . Health Services 97,000.00 - 97,000.00 - - Th e u s e f u l l i f e r e m a i n i n g a n d e s t i m a t e d r e p l a c e m e n t d a t a c a l c u l a t i o n s f o r t h e E d e n C o m m u n i t y C e n t r e h a s b e e n a d j u s t e d t o r e f l e c t t h e y e a r o f c o n s t r u c t i o n ( 1 9 6 3 ) . T h e a c c u m u l a t e d a m o r t i z a t i o n a n d a n n u a l a m o r t i z a t i o n c a l c u l a t i o n s h a v e b e e n a d j u s t e d b a s e d o n t h e a d j u s t e d r e m a i n i n g u s e f u l l i f e o f t h e f a c i l i t y . Planning and Development Services - - - - - Protection Services 1,000.00 614,402.70 284,714.42 330,688.28 19,521.58 Recreation and Cultural Services 2 3 5 , 8 9 1 . 8 0 760,259.86 614,649.56 381,502.10 17,978.98 Transportation Services 152,437.37 107,107.13 137,909.68 121,634.82 5,553.63 486,329.18 6,432,732.23 2,186,708.24 4,732,353.19 183,117.10 I n d e x e d f r o m 2 0 0 6 W& W W S t u d y b y Wa t s o n 44 y e a r s o l d ; p u r c h a s e d i n 1 9 9 9 - v a l u e in c l u d e s l a n d ( a s s u m e d t o b e n o m i n a l ) Co m m u n i t y C e n t r e (p g 1 1 2 - 1 1 3 ) I n f l a t e d H C RS M e a n s Cl u b , C o u n t r y (p g 9 8 - 9 9 ) $1 9 6 . 9 5 / s q f t C l u b , C o u n t r y ( p g 98 - 9 9 ) Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . Pa g e 1 7 o f 3 4 H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-09-29H-17 Mu n i c i p a l i t y o f B a y h a m Ta n g i b l e C a p i t a l A s s e t I n v e n t o r y As a t D e c e m b e r 3 1 , 2 0 0 7 Dr a f t 7 : F e b r u a r y 1 1 , 2 0 0 9 Ro a d s - S u r f a c e CO N S T . Y E A R US E F U L LI F E (y e a r s ) RE M A I N I N G US E F U L LI F E ACTUAL HISTORICAL COST (if available)2007 COST PER METRE SURFACE2007 REPLACEMENT COST - SURFACEIndex at Construction Year SURFACECalculated Historical Cost @ ConstructionAccumulated Amortization from A cquisition to December 31, 2007Net Book Value at December 31, 2007Estimated 2008 Amortization 2007 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ca r s o n R o a d H i g h w a y 1 9 Hi g h w a y 3 Ta r a n d C h i p 7 . 5 0 4 . 5 0 4 , 5 0 0 3 3 , 7 5 0 2 0 0 7 15 1 5 52,301 $ 3.07 103,775 $ 100.00% $ 1 0 3 , 7 7 5 $ - $ 1 0 3 , 7 7 5 $ 6 , 9 1 8 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ba y h a m N o r f o l k B d r y H i g h w a y 1 9 Go s h e n R o a d As p h a l t 3 . 5 0 1 . 1 0 1 , 1 0 0 3 , 8 5 0 1 9 9 6 15 4 19.13 73,661 $ 61.87% $ 4 5 , 5 7 6 $ 3 3 , 4 2 3 $ 1 2 , 1 5 4 $ 3 , 0 3 8 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ba y h a m N o r f o l k B d r y G o s h e n R o a d Ed e n L i n e Gr a v e l 7 . 0 0 1 . 8 0 1 , 8 0 0 1 2 , 6 0 0 1 8 5 0 20 9.96 125,496 $ 0.71% $ 8 9 1 $ 8 9 1 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ba y h a m N o r f o l k B d r y E d e n L i n e Ba y h a m N o r f o l k B d r y ( 5 5 ) Gr a v e l 7 . 0 0 0 . 7 0 7 0 0 4 , 9 0 0 1 8 5 0 20 9.96 48,804 $ 0.71% $ 3 4 6 $ 3 4 6 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ba r z o R o a d O f f o f C a r s o n R o a d Gr a v e l , G r a s s , D i r t ( n a r r o w - 1 c a r wi d t h ) l i k e a f a r m r o a d Gr a v e l 3 . 0 0 0 . 5 0 5 0 0 1 , 5 0 0 1 8 5 0 20 9.96 14,940 $ 0.71% $ 1 0 6 $ 1 0 6 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ed e n L i n e Sp r i n g e r R o a d Co l l o d e n R o a d Ta r a n d C h i p 6 . 6 0 2 . 1 0 2 , 1 0 0 1 3 , 8 6 0 1 9 9 7 15 5 3.07 42,617 $ 63.17% $ 2 6 , 9 2 1 $ 1 7 , 9 4 7 $ 8 , 9 7 4 $ 1 , 7 9 5 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ed e n L i n e Hi g h w a y 1 9 Ri d g e L i n e As p h a l t 7 . 2 0 0 . 9 0 9 0 0 6 , 4 8 0 1 9 7 4 15 19.13 123,980 $ 22.91% $ 2 8 , 4 0 5 $ 2 8 , 4 0 5 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ed e n L i n e Ri d g e L i n e Sc h a r f e r R o a d As p h a l t 7 . 2 0 0 . 4 0 4 0 0 2 , 8 8 0 2 0 0 0 15 8 18,240 $ 19.13 55,102 $ 70.99% $ 3 9 , 1 1 6 $ 1 8 , 2 5 4 $ 2 0 , 8 6 2 $ 2 , 6 0 8 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ed e n L i n e Sc h a f e r R o a d Ba y h a m N o r f o l k B d r y ( 5 5 ) B u m p y Gr a v e l 7 . 2 0 1 . 2 0 1 , 2 0 0 8 , 6 4 0 1 8 5 0 20 9.96 86,055 $ 0.71% $ 6 1 1 $ 6 1 1 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Sc h a f e r R o a d E d e n L i n e Go s h e n R o a d Ta r a n d C h i p 6 . 5 0 0 . 9 0 9 0 0 5 , 8 5 0 1 9 8 0 15 3.07 17,988 $ 30.95% $ 5 , 5 6 7 $ 5 , 5 6 7 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Sc h a f e r R o a d G o s h e n R o a d Ba y h a m N o r f o l k B d r y ( 5 5 ) Ta r a n d C h i p 6 . 5 0 0 . 8 0 8 0 0 5 , 2 0 0 2 0 0 6 15 1 4 31,247 $ 3.07 15,989 $ 93.69% $ 1 4 , 9 7 9 $ 9 9 9 $ 1 3 , 9 8 1 $ 9 9 9 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ri d g e L i n e Hi g h w a y 1 9 Ed e n L i n e Gr a v e l 5 . 6 0 2 . 4 0 2 , 4 0 0 1 3 , 4 4 0 1 8 5 0 20 9.96 133,863 $ 0.71% $ 9 5 0 $ 9 5 0 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ma p l e G r o v e L i n e H i g h w a y 1 9 Ba l d w i n Ta r a n d C h i p 6 . 4 0 2 . 3 0 2 , 3 0 0 1 4 , 7 2 0 2 0 0 5 15 1 3 3.07 45,261 $ 87.79% $ 3 9 , 7 3 7 $ 5 , 2 9 8 $ 3 4 , 4 3 9 $ 2 , 6 4 9 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ma p l e G r o v e L i n e B a l d w i n He r i t a g e L i n e Ta r a n d C h i p 4 . 5 0 3 . 4 0 3 , 4 0 0 1 5 , 3 0 0 2 0 0 5 15 1 3 75,822 $ 3.07 47,045 $ 87.79% $ 4 1 , 3 0 3 $ 5 , 5 0 7 $ 3 5 , 7 9 6 $ 2 , 7 5 4 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ho w e y L i n e Co y l e To l l g a t e R o a d Gr a v e l 6 . 4 0 1 . 8 0 1 , 8 0 0 1 1 , 5 2 0 1 8 5 0 20 9.96 114,740 $ 0.71% $ 8 1 5 $ 8 1 5 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ho w e y L i n e To l l g a t e R o a d Be n d b e f o r e H i g h w a y 1 9 Gr a v e l 5 . 5 0 0 . 8 0 8 0 0 4 , 4 0 0 1 8 5 0 20 9.96 43,824 $ 0.71% $ 3 1 1 $ 3 1 1 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ho w e y L i n e Be n d b e f o r e H i g h w a y 1 9 H i g h w a y 1 9 Ta r a n d C h i p 5 . 5 0 0 . 3 0 3 0 0 1 , 6 5 0 2 0 0 4 15 1 2 3.07 5,073 $ 83.39% $ 4 , 2 3 1 $ 8 4 6 $ 3 , 3 8 5 $ 2 8 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Bl a c k B r i d g e L i n e H i g h w a y 1 9 To l l g a t e R o a d na r r o w , d e e p t r e n c h e s o n s h o u l d e r s G r a v e l 6 . 4 0 0 . 5 0 5 0 0 3 , 2 0 0 1 8 5 0 20 9.96 31,872 $ 0.71% $ 2 2 6 $ 2 2 6 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ja c k s o n L i n e W e s t o f H i g h w a y 1 9 E n d Ta r a n d C h i p 7 . 0 0 4 . 4 0 4 , 4 0 0 3 0 , 8 0 0 1 9 7 4 15 3.07 94,704 $ 22.91% $ 2 1 , 6 9 8 $ 2 1 , 6 9 8 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ja c k s o n L i n e E a s t o f H i g h w a y 1 9 B a y h a m N o r f o l k B d r y ( 5 5 ) Ta r a n d C h i p 7 . 0 0 5 . 6 0 5 , 6 0 0 3 9 , 2 0 0 2 0 0 6 15 1 4 73,226 $ 3.07 120,533 $ 93.69% $ 1 1 2 , 9 2 2 $ 7 , 5 2 8 $ 1 0 5 , 3 9 4 $ 7 , 5 2 8 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ch u t e L i n e Hi g h w a y 1 9 Ju s t P a s t C h a p e l Ta r a n d C h i p 7 . 4 0 0 . 3 0 3 0 0 2 , 2 2 0 2 0 0 5 15 1 3 30,146 $ 3.07 6,826 $ 87.79% $ 5 , 9 9 3 $ 7 9 9 $ 5 , 1 9 4 $ 4 0 0 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ch u t e L i n e Ju s t P a s t C h a p e l To l l g a t e R o a d Gr a v e l 7 . 4 0 1 . 7 0 1 , 7 0 0 1 2 , 5 8 0 1 8 5 0 20 9.96 125,297 $ 0.71% $ 8 9 0 $ 8 9 0 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Tu n n e l L i n e Ta r a n d C h i p 7 . 2 0 1 1 . 0 0 1 1 , 0 0 0 7 9 , 2 0 0 1 9 9 5 15 3 3.07 243,526 $ 60.72% $ 1 4 7 , 8 6 9 $ 1 1 8 , 2 9 5 $ 2 9 , 5 7 4 $ 9 , 8 5 8 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Te a l l N e v i l l e H i g h w a y 1 9 Gl e n E r i e Ta r a n d C h i p 7 . 0 0 1 . 7 0 1 , 7 0 0 1 1 , 9 0 0 2 0 0 5 15 1 3 14,612 $ 3.07 36,590 $ 87.79% $ 3 2 , 1 2 4 $ 4 , 2 8 3 $ 2 7 , 8 4 1 $ 2 , 1 4 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Pr e s s e y L i n e S p r i n g e r H i l l Cu l l o d e n R o a d Ta r a n d C h i p 7 . 0 0 2 . 0 0 2 , 0 0 0 1 4 , 0 0 0 2 0 0 7 15 1 5 15,177 $ 3.07 43,047 $ 100.00% $ 4 3 , 0 4 7 $ - $ 4 3 , 0 4 7 $ 2 , 8 7 0 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Pr e s s e y L i n e C u l l o d e n R o a d Ba y h a m D r i v e Ne w - v e r y g o o d As p h a l t 7 . 0 0 6 . 0 0 6 , 0 0 0 4 2 , 0 0 0 2 0 0 6 15 1 4 19.13 803,571 $ 93.69% $ 7 5 2 , 8 3 1 $ 5 0 , 1 8 9 $ 7 0 2 , 6 4 2 $ 5 0 , 1 8 9 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Be s t L i n e Sp r i n g e r H i l l Co l l o d e n R o a d Ta r a n d C h i p 7 . 3 0 2 . 0 0 2 , 0 0 0 1 4 , 6 0 0 1 9 8 1 15 3.07 44,892 $ 35.34% $ 1 5 , 8 6 3 $ 1 5 , 8 6 3 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Be s t L i n e Cu l l o d e n R o a d Hi g h w a y 3 Ta r a n d C h i p 7 . 3 0 3 . 5 0 3 , 5 0 0 2 5 , 5 5 0 1 9 9 9 15 7 30,758 $ 3.07 78,562 $ 65.90% $ 5 1 , 7 7 3 $ 2 7 , 6 1 2 $ 2 4 , 1 6 1 $ 3 , 4 5 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Be s t L i n e Hi g h w a y 3 En d Gr a v e l 6 . 4 0 0 . 2 0 2 0 0 1 , 2 8 0 1 8 5 0 20 9.96 12,749 $ 0.71% $ 9 1 $ 9 1 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Sh a d y L a n e As p h a l t 6 . 0 0 0 . 4 0 4 0 0 2 , 4 0 0 1 9 8 4 15 19.13 45,918 $ 41.07% $ 1 8 , 8 5 9 $ 1 8 , 8 5 9 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ot t e r g a t e L i n e W e s t o f C u l l o d e n R o a d E n d Ta r a n d C h i p 6 . 4 0 0 . 8 0 8 0 0 5 , 1 2 0 2 0 0 7 15 1 5 17,440 $ 3.07 15,743 $ 100.00% $ 1 5 , 7 4 3 $ - $ 1 5 , 7 4 3 $ 1 , 0 5 0 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ot t e r g a t e L i n e E a s t o f C u l l o d e n R o a d E n d Ro u g h Gr a v e l 6 . 4 0 1 . 8 0 1 , 8 0 0 1 1 , 5 2 0 1 8 5 0 20 9.96 114,740 $ 0.71% $ 8 1 5 $ 8 1 5 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ja m e s L i n e Of f o f R i c h m o n d R o a d Gr a v e l 6 . 7 0 2 . 0 0 2 , 0 0 0 1 3 , 4 0 0 1 8 5 0 20 9.96 133,464 $ 0.71% $ 9 4 8 $ 9 4 8 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ba y h a m D r i v e C a s r o n Hi g h w a y 3 so m e d a n g e r o u s s p o t s o n h i l l G r a v e l 6 . 0 0 3 . 9 0 3 , 9 0 0 2 3 , 4 0 0 1 8 5 0 20 9.96 233,065 $ 0.71% $ 1 , 6 5 5 $ 1 , 6 5 5 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ba y h a m D r i v e H i g h w a y 3 Cl e a r v i e w D r i v e As p h a l t 7 . 6 0 0 . 7 0 7 0 0 5 , 3 2 0 2 0 0 2 15 1 0 15,909 $ 19.13 101,786 $ 75.44% $ 7 6 , 7 8 9 $ 2 5 , 5 9 6 $ 5 1 , 1 9 3 $ 5 , 1 1 9 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ba y h a m D r i v e C l e a r v i e w D r i v e Pr e s s e y R o a d As p h a l t 7 . 6 0 0 . 3 0 3 0 0 2 , 2 8 0 2 0 0 4 15 1 2 19.13 43,622 $ 83.39% $ 3 6 , 3 7 6 $ 7 , 2 7 5 $ 2 9 , 1 0 1 $ 2 , 4 2 5 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Cl e a r v i e w D r i v e Ne w R o a d Gr a v e l 7 . 6 0 0 . 1 0 1 0 0 7 6 0 2 0 0 5 20 1 8 48,459 $ 9.96 7,570 $ 87.79% $ 6 , 6 4 6 $ 6 6 5 $ 5 , 9 8 1 $ 3 3 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Gr e e n L i n e Pr e s s e y R o a d Hi g h w a y 3 As p h a l t 7 . 0 0 4 . 2 0 4 , 2 0 0 2 9 , 4 0 0 2 0 0 3 15 1 1 40,840 $ 19.13 562,500 $ 78.24% $ 4 4 0 , 0 8 8 $ 1 1 7 , 3 5 7 $ 3 2 2 , 7 3 2 $ 2 9 , 3 3 9 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Gr e e n L i n e Hi g h w a y 3 En d Ro u g h Gr a v e l 6 . 0 0 0 . 4 0 4 0 0 2 , 4 0 0 1 8 5 0 20 9.96 23,904 $ 0.71% $ 1 7 0 $ 1 7 0 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s El l i o t R o a d Gr e e n L i n e Hi g h w a y 3 Ta r a n d C h i p 7 . 5 0 1 . 1 0 1 , 1 0 0 8 , 2 5 0 2 0 0 7 15 1 5 13,430 $ 3.07 25,367 $ 100.00% $ 2 5 , 3 6 7 $ - $ 2 5 , 3 6 7 $ 1 , 6 9 1 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s El l i o t R o a d Gr e e n L i n e Pr e s s e y R o a d Ta r a n d C h i p 7 . 5 0 1 . 1 0 1 , 1 0 0 8 , 2 5 0 2 0 0 7 15 1 5 13,430 $ 3.07 25,367 $ 100.00% $ 2 5 , 3 6 7 $ - $ 2 5 , 3 6 7 $ 1 , 6 9 1 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Mu r r a y R o a d Ro u g h Gr a v e l 6 . 4 0 2 . 0 0 2 , 0 0 0 12 , 8 0 0 1 8 5 0 20 9.96 127,488 $ 0.71% $ 9 0 5 $ 9 0 5 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s So m e r s R o a d G r e e n L i n e Pr e s s e y R o a d Gr a v e l 6 . 0 0 0 . 3 0 3 0 0 1 , 8 0 0 1 8 5 0 20 9.96 17,928 $ 0.71% $ 1 2 7 $ 1 2 7 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s So m e r s R o a d B e s t L i n e Gr e e n L i n e ve r y r o u g h , p o o r q u a l i t y Di r t 5 . 5 0 2 . 1 0 2 , 1 0 0 1 1 , 5 5 0 1 8 5 0 20 1.53 17,679 $ 0.71% $ 1 2 6 $ 1 2 6 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s So m e r s R o a d B e s t L i n e Hi g h w a y 3 Ta r a n d C h i p 7 . 0 0 1 . 2 0 1 , 2 0 0 8 , 4 0 0 2 0 0 2 15 1 0 70,030 $ 3.07 25,828 $ 75.44% $ 1 9 , 4 8 6 $ 6 , 4 9 5 $ 1 2 , 9 9 0 $ 1 , 2 9 9 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s So m e r s R o a d H i g h w a y 3 Ed e n L i n e Gr a v e l 5 . 5 0 0 . 9 0 9 0 0 4 , 9 5 0 1 8 5 0 20 9.96 49,302 $ 0.71% $ 3 5 0 $ 3 5 0 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s So m e r s R o a d E d e n L i n e En d Gr a v e l 1 . 3 0 1 , 3 0 0 - 1 8 5 0 20 9.96 -$ 0.71% $ - $ - $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Sp r i n g e r H i l l R o a d S o u t h E n d He r i t a g e L i n e Na r r o w Gr a v e l 4 . 8 0 1 . 9 0 1 , 9 0 0 9 , 1 2 0 1 8 5 0 20 9.96 90,835 $ 0.71% $ 6 4 5 $ 6 4 5 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Sp r i n g e r H i l l R o a d H e r i t a g e L i n e Gl e n C o l i n Ta r a n d C h i p 7 . 0 0 2 . 6 0 2 , 6 0 0 1 8 , 2 0 0 1 9 7 6 15 3.07 55,962 $ 23.65% $ 1 3 , 2 3 6 $ 1 3 , 2 3 6 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Sp r i n g e r H i l l R o a d G l e n C o l i n Pr e s s e y R o a d Ta r a n d C h i p 7 . 0 0 4 . 5 0 4 , 5 0 0 3 1 , 5 0 0 2 0 0 6 15 1 4 52,842 $ 3.07 96,857 $ 93.69% $ 9 0 , 7 4 1 $ 6 , 0 4 9 $ 8 4 , 6 9 2 $ 6 , 0 4 9 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ha r m o n y A c r e s L i n e O f f S p r i n g e r H i l l R o a d Gr a v e l 6 . 0 0 0 . 6 0 6 0 0 3 , 6 0 0 1 8 5 0 20 9.96 35,856 $ 0.71% $ 2 5 5 $ 2 5 5 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Sa n d y t o w n R o a d H e r i t a g e L i n e Ju s t P a s t S t e w a r t R o a d Ta r a n d C h i p 7 . 8 0 0 . 6 0 6 0 0 4 , 6 8 0 2 0 0 2 15 1 0 32,359 $ 3.07 14,390 $ 75.44% $ 1 0 , 8 5 6 $ 3 , 6 1 9 $ 7 , 2 3 7 $ 7 2 4 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Sa n d y t o w n R o a d E d e n L i n e Ma p l e G r o v e mi x o f d i r t a n d g r a v e l Gr a v e l 5 . 6 0 2 . 0 0 2 , 0 0 0 1 1 , 2 0 0 1 8 5 0 20 9.96 111,552 $ 0.71% $ 7 9 2 $ 7 9 2 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Sa n d y t o w n R o a d J u s t P a s t S t e w a r t R o a d M a p l e G r o v e Gr a v e l / S a n d Gr a v e l 5 . 6 0 2 . 0 0 2 , 0 0 0 1 1 , 2 0 0 1 8 5 0 20 9.96 111,552 $ 0.71% $ 7 9 2 $ 7 9 2 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ba l d w i n L i n e Gr a v e l 6 . 4 0 0 . 7 0 7 0 0 4 , 4 8 0 1 8 5 0 20 9.96 44,621 $ 0.71% $ 3 1 7 $ 3 1 7 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s St e w a r t R o a d na r r o w w / o n e c a r w i d t h b r i d g e G r a v e l 5 . 0 0 2 . 9 0 2 , 9 0 0 1 4 , 5 0 0 1 8 5 0 20 9.96 144,420 $ 0.71% $ 1 , 0 2 5 $ 1 , 0 2 5 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ba l l L i n e Of f o f S t e w a r t R o a d Gr a v e l / D i r t Gr a v e l 4 . 3 0 0 . 4 0 4 0 0 1 , 7 2 0 1 8 5 0 20 9.96 17,131 $ 0.71% $ 1 2 2 $ 1 2 2 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Be a t t i e R o a d F r o m C a m p En d Gr a v e l 4 . 5 0 0 . 5 0 5 0 0 2 , 2 5 0 1 8 5 0 20 9.96 22,410 $ 0.71% $ 1 5 9 $ 1 5 9 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Be a t t i e R o a d F r o m C a m p He r i t a g e L i n e Gr a v e l 5 . 3 0 1 . 4 0 1 , 4 0 0 7 , 4 2 0 1 8 5 0 20 9.96 73,903 $ 0.71% $ 5 2 5 $ 5 2 5 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Mi t c h e l l R o a d J a c k s o n L i n e He r i t a g e L i n e Gr a v e l 8 . 5 0 2 . 5 0 2 , 5 0 0 2 1 , 2 5 0 2 0 0 7 20 2 0 28,149 $ 9.96 211,651 $ 100.00% $ 2 1 1 , 6 5 1 $ - $ 2 1 1 , 6 5 1 $ 1 0 , 5 8 3 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Mi t c h e l l R o a d C a l t o n Ja c k s o n L i n e Gr a v e l 6 . 5 0 2 . 0 0 2 , 0 0 0 1 3 , 0 0 0 1 8 5 0 20 9.96 129,480 $ 0.71% $ 9 1 9 $ 9 1 9 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ga r n e r R o a d H e r i t a g e L i n e Wa R o a d w a l k As p h a l t 4 . 5 0 0 . 1 0 1 0 0 4 5 0 1 9 9 0 15 19.13 8,610 $ 59.90% $ 5 , 1 5 7 $ 5 , 1 5 7 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Wa R o a d w a l k As p h a l t 7 . 0 0 0 . 2 0 2 0 0 1 , 4 0 0 1 9 9 0 15 19.13 26,786 $ 59.90% $ 1 6 , 0 4 4 $ 1 6 , 0 4 4 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s To l l g a t e R o a d B l a c k B r i d g e Ho w e y L i n e Gr a v e l 5 . 0 0 0 . 6 0 6 0 0 3 , 0 0 0 1 8 5 0 20 9.96 29,880 $ 0.71% $ 2 1 2 $ 2 1 2 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s To l l g a t e R o a d H e r i t a g e L i n e Bl a c k B r i d g e Gr a v e l 6 . 6 0 2 . 0 0 2 , 0 0 0 1 3 , 2 0 0 1 8 5 0 20 9.96 131,472 $ 0.71% $ 9 3 3 $ 9 3 3 $ - $ - SU R F A C E MA T E R I A L WI D T H (M ) LE N G T H (K M ) LE N G T H (M ) RO A D A R E A (S Q M ) AR E A S T R E E T FR O M TO AS S E T D E S C R I P T I O N ID F I R D E P A R T M E N T D I V I S I O N D E P A R T M E N T AS S E T TY P E RO A D S U R F A C E SURFACE ROAD SURFACERoads - Surface TANGIBLE CAPITAL ASSET VALUATION AS AT DECEMBER 31, 2007 Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . Pa g e 1 8 o f 3 4 H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-09-29H-18 Mu n i c i p a l i t y o f B a y h a m Ta n g i b l e C a p i t a l A s s e t I n v e n t o r y As a t D e c e m b e r 3 1 , 2 0 0 7 Dr a f t 7 : F e b r u a r y 1 1 , 2 0 0 9 Ro a d s - S u r f a c e CO N S T . Y E A R US E F U L LI F E (y e a r s ) RE M A I N I N G US E F U L LI F E ACTUAL HISTORICAL COST (if available)2007 COST PER METRE SURFACE2007 REPLACEMENT COST - SURFACEIndex at Construction Year SURFACECalculated Historical Cost @ ConstructionAccumulated Amortization from A cquisition to December 31, 2007Net Book Value at December 31, 2007Estimated 2008 Amortization SU R F A C E MA T E R I A L WI D T H (M ) LE N G T H (K M ) LE N G T H (M ) RO A D A R E A (S Q M ) AR E A S T R E E T FR O M TO AS S E T D E S C R I P T I O N ID F I R D E P A R T M E N T D I V I S I O N D E P A R T M E N T AS S E T TY P E RO A D S U R F A C E SURFACE ROAD SURFACERoads - Surface TANGIBLE CAPITAL ASSET VALUATION AS AT DECEMBER 31, 2007 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s To l l g a t e R o a d J a c k s o n L i n e He r i t a g e L i n e Gr a v e l 7 . 0 0 2 . 7 0 2 , 7 0 0 1 8 , 9 0 0 2 0 0 7 20 2 0 30,313 $ 9.96 188,245 $ 100.00% $ 1 8 8 , 2 4 5 $ - $ 1 8 8 , 2 4 5 $ 9 , 4 1 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s To l l g a t e R o a d C a l t o n Ja c k s o n L i n e Gr a v e l 7 . 0 0 4 . 8 0 4 , 8 0 0 3 3 , 6 0 0 2 0 0 2 20 1 5 105,842 $ 9.96 334,657 $ 75.44% $ 2 5 2 , 4 7 2 $ 6 3 , 1 1 8 $ 1 8 9 , 3 5 4 $ 1 2 , 6 2 4 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s To l l g a t e R o a d L i g h t L a n e Ca l t o n R o a d Gr a v e l 6 . 3 0 2 . 0 0 2 , 0 0 0 1 2 , 6 0 0 2 0 0 7 20 2 0 134,843 $ 9.96 125,496 $ 100.00% $ 1 2 5 , 4 9 6 $ - $ 1 2 5 , 4 9 6 $ 6 , 2 7 5 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s To l l g a t e R o a d T u n n e l L i n e Li g h t L a n e Gr a v e l 9 . 8 0 2 . 1 0 2 , 1 0 0 2 0 , 5 8 0 1 8 5 0 20 9.96 204,977 $ 0.71% $ 1 , 4 5 5 $ 1 , 4 5 5 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s To l l g a t e R o a d D e a d E n d Tu n n e l L i n e Gr a v e l 3 . 7 0 0 . 3 0 3 0 0 1 , 1 1 0 1 8 5 0 20 9.96 11,056 $ 0.71% $ 7 8 $ 7 8 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Co y l e R o a d He r i t a g e L i n e Vi n c e n t L i n e Ta r a n d C h i p 7 . 0 0 2 . 3 0 2 , 3 0 0 1 6 , 1 0 0 2 0 0 3 15 1 1 30,215 $ 3.07 49,505 $ 78.24% $ 3 8 , 7 3 1 $ 1 0 , 3 2 8 $ 2 8 , 4 0 3 $ 2 , 5 8 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Co y l e R o a d Vi n c e n t L i n e Ba y h a m N o r f o l k B d r y ( 5 5 ) Gr a v e l 5 . 0 0 1 . 6 0 1 , 6 0 0 8 , 0 0 0 2 0 0 7 20 2 0 52,528 $ 9.96 79,680 $ 100.00% $ 7 9 , 6 8 0 $ - $ 7 9 , 6 8 0 $ 3 , 9 8 4 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Co y l e R o a d He r i t a g e L i n e Ja c k s o n L i n e Gr a v e l 7 . 0 0 4 . 0 0 4 , 0 0 0 2 8 , 0 0 0 1 8 5 0 20 9.96 278,881 $ 0.71% $ 1 , 9 8 0 $ 1 , 9 8 0 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Vi n c e n t L i n e O f f o f C o y l e Na r r o w Gr a v e l 5 . 6 0 1 . 3 0 1 , 3 0 0 7 , 2 8 0 1 8 5 0 20 9.96 72,509 $ 0.71% $ 5 1 5 $ 5 1 5 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s La m e r s L i n e Gr a v e l 6 . 4 0 3 . 5 0 3 , 5 0 0 2 2 , 4 0 0 1 8 5 0 20 9.96 223,105 $ 0.71% $ 1 , 5 8 4 $ 1 , 5 8 4 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Gr e g s o n Of f o f J a c k s o n L i n e Gr a v e l 6 . 4 0 1 . 9 0 1 , 9 0 0 1 2 , 1 6 0 1 8 5 0 20 9.96 121,114 $ 0.71% $ 8 6 0 $ 8 6 0 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Be a t t i e R o a d O f f o f J a c k s o n L i n e na r r o w , h i l l w i t h d e e p t r e n c h e s G r a v e l 6 . 4 0 1 . 9 0 1 , 9 0 0 1 2 , 1 6 0 1 8 5 0 20 9.96 121,114 $ 0.71% $ 8 6 0 $ 8 6 0 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ow l C a g e R o a d Gr a v e l 6 . 0 0 0 . 4 0 4 0 0 2 , 4 0 0 1 8 5 0 20 9.96 23,904 $ 0.71% $ 1 7 0 $ 1 7 0 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s De n n i s R o a d Na r r o w Gr a v e l 4 . 5 0 0 . 9 0 9 0 0 4 , 0 5 0 1 8 5 0 20 9.96 40,338 $ 0.71% $ 2 8 6 $ 2 8 6 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s Bo g u s R o a d Ta r a n d C h i p 7 . 3 0 1 . 9 0 1 , 9 0 0 1 3 , 8 7 0 2 0 0 3 15 1 1 83,178 $ 3.07 42,648 $ 78.24% $ 3 3 , 3 6 7 $ 8 , 8 9 8 $ 2 4 , 4 6 9 $ 2 , 2 2 4 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Li g h t L i n e Ta r a n d C h i p 7 . 2 0 8 . 0 0 8 , 0 0 0 5 7 , 6 0 0 2 0 0 1 15 9 87,906 $ 3.07 177,110 $ 74.13% $ 1 3 1 , 2 9 3 $ 5 2 , 5 1 7 $ 7 8 , 7 7 6 $ 8 , 7 5 3 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Cr e e k R o a d O f f o f L i g h t L i n e Na r r o w Gr a v e l 4 . 5 0 1 . 9 0 1 , 9 0 0 8 , 5 5 0 1 8 5 0 20 9.96 85,158 $ 0.71% $ 6 0 5 $ 6 0 5 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Vi e n n a L i n e B r o w n R o a d Ri c h m o n d R o a d Ta r a n d C h i p 6 . 5 0 4 . 3 0 4 , 3 0 0 2 7 , 9 5 0 2 0 0 4 15 1 2 35,909 $ 3.07 85,941 $ 83.39% $ 7 1 , 6 6 4 $ 1 4 , 3 3 3 $ 5 7 , 3 3 1 $ 4 , 7 7 8 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Vi e n n a L i n e B r o w n R o a d Vi l l a g e L i m i t s Ta r a n d C h i p 6 . 5 0 0 . 9 0 9 0 0 5 , 8 5 0 2 0 0 3 15 1 1 9,690 $ 3.07 17,988 $ 78.24% $ 1 4 , 0 7 3 $ 3 , 7 5 3 $ 1 0 , 3 2 0 $ 9 3 8 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Vi e n n a L i n e V i l l a g e L i m i t s Ce n t r e S t r e e t As p h a l t 6 . 5 0 0 . 4 0 4 0 0 2 , 6 0 0 2 0 0 1 15 9 19.13 49,745 $ 74.13% $ 3 6 , 8 7 6 $ 1 4 , 7 5 1 $ 2 2 , 1 2 6 $ 2 , 4 5 8 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Mc Q u i g g a n L i n e Gr a v e l 6 . 5 0 1 . 3 0 1 , 3 0 0 8 , 4 5 0 1 8 5 0 20 9.96 84,162 $ 0.71% $ 5 9 8 $ 5 9 8 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Wo o d w o r t h R o a d na r r o w i n p o o r c o n d i t i o n Gr a v e l 5 . 5 0 3 . 6 0 3 , 6 0 0 1 9 , 8 0 0 1 8 5 0 20 9.96 197,209 $ 0.71% $ 1 , 4 0 0 $ 1 , 4 0 0 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Br o w n R o a d Ta r a n d C h i p 6 . 0 0 2 . 4 0 2 , 4 0 0 1 4 , 4 0 0 2 0 0 3 15 1 1 25,839 $ 3.07 44,277 $ 78.24% $ 3 4 , 6 4 2 $ 9 , 2 3 8 $ 2 5 , 4 0 4 $ 2 , 3 0 9 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Cl a r k e R o a d Ro u g h n a r r o w d a n g e r o u s ( n o t ma i n t a i n e d ) Di r t 5 . 0 0 3 . 4 0 3 , 4 0 0 1 7 , 0 0 0 1 8 5 0 20 1.53 26,020 $ 0.71% $ 1 8 5 $ 1 8 5 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Go d b y R o a d Gr a v e l 6 . 2 0 4 . 0 0 4 , 0 0 0 2 4 , 8 0 0 2 0 0 5 20 1 8 20,729 $ 9.96 247,009 $ 87.79% $ 2 1 6 , 8 6 0 $ 2 1 , 6 8 6 $ 1 9 5 , 1 7 4 $ 1 0 , 8 4 3 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Sa x t o n R o a d Di r t ( n o t m a i n t a i n e d - p o o r c o n d i t i o n ) D i r t 1 . 1 0 1 , 1 0 0 - 1 8 5 0 20 1.53 -$ 0.71% $ - $ - $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Or c h a r d L i n e N o v a S c o t i a R o a d Br o w n R o a d Ta r a n d C h i p 6 . 8 0 0 . 5 0 5 0 0 3 , 4 0 0 1 9 9 5 15 3 3.07 10,454 $ 60.72% $ 6 , 3 4 8 $ 5 , 0 7 8 $ 1 , 2 7 0 $ 4 2 3 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Or c h a r d L i n e B r o w n R o a d En d Gr a v e l 5 . 2 0 0 . 3 0 3 0 0 1 , 5 6 0 1 8 5 0 20 9.96 15,538 $ 0.71% $ 1 1 0 $ 1 1 0 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s St a f f o r d R o a d F r o m L a k e s h o r e Gl e n E r i e Ta r a n d C h i p 8 . 5 0 1 . 3 0 1 , 3 0 0 1 1 , 0 5 0 2 0 0 7 15 1 5 51,874 $ 3.07 33,977 $ 100.00% $ 3 3 , 9 7 7 $ - $ 3 3 , 9 7 7 $ 2 , 2 6 5 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s La k e s h o r e L i n e ( f r o m 5 5 t o r o a d c l o s e d i s r o u g h ) A s p h a l t 6 . 8 0 6 , 8 0 0 - 2 0 0 4 15 1 2 19.13 -$ 83.39% $ - $ - $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Cs i n o s R o a d Gr a v e l / D i r t ( r o u g h , n a r r o w ( 1 . 5 c a r wi d t h ) Gr a v e l 5 . 0 0 0 . 5 0 5 0 0 2 , 5 0 0 1 8 5 0 20 9.96 24,900 $ 0.71% $ 1 7 7 $ 1 7 7 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Go s h e n R o a d O f f o f E l g i n C o u n t y R o a d 5 5 Ta r a n d C h i p 6 . 5 0 0 . 4 0 4 0 0 2 , 6 0 0 1 9 8 8 15 3.07 7,995 $ 54.84% $ 4 , 3 8 5 $ 4 , 3 8 5 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s C o r i n t h H e n r y S t r e e t As p h a l t 6 . 8 0 0 . 1 0 1 0 0 6 8 0 1 9 8 0 15 19.13 13,010 $ 30.95% $ 4 , 0 2 6 $ 4 , 0 2 6 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s C o r i n t h G e o r g e S t r e e t As p h a l t 6 . 8 0 0 . 1 0 1 0 0 6 8 0 1 9 8 0 15 19.13 13,010 $ 30.95% $ 4 , 0 2 6 $ 4 , 0 2 6 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s E d e n T r a v i s S t r e e t Na r r o w As p h a l t 3 . 8 0 0 . 1 0 1 0 0 3 8 0 2 0 0 2 15 1 0 19.13 7,270 $ 75.44% $ 5 , 4 8 5 $ 1 , 8 2 8 $ 3 , 6 5 7 $ 3 6 6 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s E d e n G r a y S t r e e t Na r r o w As p h a l t 3 . 8 0 0 . 3 0 3 0 0 1 , 1 4 0 2 0 0 2 15 1 0 19.13 21,811 $ 75.44% $ 1 6 , 4 5 5 $ 5 , 4 8 5 $ 1 0 , 9 7 0 $ 1 , 0 9 7 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s R i c h m o n d H o o v e r V a l l e y Gr a v e l 6 . 7 0 0 . 3 0 3 0 0 2 , 0 1 0 2 0 0 0 20 1 3 9.96 20,020 $ 70.99% $ 1 4 , 2 1 1 $ 4 , 9 7 4 $ 9 , 2 3 7 $ 7 1 1 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s R i c h m o n d C h u r c h S t r e e t As p h a l t 6 . 7 0 0 . 2 0 2 0 0 1 , 3 4 0 1 9 8 5 15 19.13 25,638 $ 43.11% $ 1 1 , 0 5 2 $ 1 1 , 0 5 2 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s R i c h m o n d J o h n S t r e e t As p h a l t 6 . 5 0 0 . 2 0 2 0 0 1 , 3 0 0 1 9 8 5 15 19.13 24,872 $ 43.11% $ 1 0 , 7 2 2 $ 1 0 , 7 2 2 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s R i c h m o n d J a m e s S t r e e t As p h a l t 6 . 5 0 0 . 2 0 2 0 0 1 , 3 0 0 1 9 9 6 15 4 19.13 24,872 $ 61.87% $ 1 5 , 3 8 9 $ 1 1 , 2 8 6 $ 4 , 1 0 4 $ 1 , 0 2 6 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s R i c h m o n d R i c h m o n d R o a d N o r t h o f H e r i t a g e L i n e As p h a l t 6 . 5 0 0 . 2 0 2 0 0 1 , 3 0 0 1 9 9 5 15 3 19.13 24,872 $ 60.72% $ 1 5 , 1 0 3 $ 1 2 , 0 8 2 $ 3 , 0 2 1 $ 1 , 0 0 7 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s S t r a f f o r d v i l l e F i f t h S t r e e t As p h a l t 7 . 0 0 0 . 2 0 2 0 0 1 , 4 0 0 2 0 0 2 15 1 0 19.13 26,786 $ 75.44% $ 2 0 , 2 0 8 $ 6 , 7 3 6 $ 1 3 , 4 7 2 $ 1 , 3 4 7 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s S t r a f f o r d v i l l e F o u r t h S t r e e t As p h a l t 6 . 6 0 0 . 2 0 2 0 0 1 , 3 2 0 2 0 0 2 15 1 0 19.13 25,255 $ 75.44% $ 1 9 , 0 5 3 $ 6 , 3 5 1 $ 1 2 , 7 0 2 $ 1 , 2 7 0 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s S t r a f f o r d v i l l e T h i r d S t r e e t As p h a l t 6 . 6 0 0 . 3 0 3 0 0 1 , 9 8 0 2 0 0 2 15 1 0 19.13 37,883 $ 75.44% $ 2 8 , 5 7 9 $ 9 , 5 2 6 $ 1 9 , 0 5 3 $ 1 , 9 0 5 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s S t r a f f o r d v i l l e F i r s t S t r e e t As p h a l t 6 . 6 0 0 . 3 0 3 0 0 1 , 9 8 0 2 0 0 2 15 1 0 19.13 37,883 $ 75.44% $ 2 8 , 5 7 9 $ 9 , 5 2 6 $ 1 9 , 0 5 3 $ 1 , 9 0 5 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s S t r a f f o r d v i l l e M a i n S t r e e t As p h a l t 6 . 6 0 0 . 6 0 6 0 0 3 , 9 6 0 2 0 0 2 15 1 0 19.13 75,765 $ 75.44% $ 5 7 , 1 5 9 $ 1 9 , 0 5 3 $ 3 8 , 1 0 6 $ 3 , 8 1 1 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s S t r a f f o r d v i l l e S e c o n d S t r e e t As p h a l t 6 . 6 0 0 . 1 0 1 0 0 6 6 0 2 0 0 2 15 1 0 19.13 12,628 $ 75.44% $ 9 , 5 2 6 $ 3 , 1 7 5 $ 6 , 3 5 1 $ 6 3 5 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s S t r a f f o r d v i l l e E a s t S t r e e t As p h a l t 6 . 6 0 0 . 2 0 2 0 0 1 , 3 2 0 2 0 0 2 15 1 0 19.13 25,255 $ 75.44% $ 1 9 , 0 5 3 $ 6 , 3 5 1 $ 1 2 , 7 0 2 $ 1 , 2 7 0 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s S t r a f f o r d v i l l e W e s t S t r e e t As p h a l t 6 . 6 0 0 . 4 0 4 0 0 2 , 6 4 0 2 0 0 2 15 1 0 19.13 50,510 $ 75.44% $ 3 8 , 1 0 6 $ 1 2 , 7 0 2 $ 2 5 , 4 0 4 $ 2 , 5 4 0 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s S t r a f f o r d v i l l e S h o r t S t r e e t As p h a l t 6 . 6 0 0 . 1 0 1 0 0 6 6 0 2 0 0 2 15 1 0 19.13 12,628 $ 75.44% $ 9 , 5 2 6 $ 3 , 1 7 5 $ 6 , 3 5 1 $ 6 3 5 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s S t r a f f o r d v i l l e S a n d y t o w n R o a d As p h a l t 6 . 6 0 0 . 6 0 6 0 0 3 , 9 6 0 2 0 0 2 15 1 0 19.13 75,765 $ 75.44% $ 5 7 , 1 5 9 $ 1 9 , 0 5 3 $ 3 8 , 1 0 6 $ 3 , 8 1 1 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s S t r a f f o r d v i l l e O l d C h a p e l As p h a l t 6 . 6 0 0 . 1 0 1 0 0 6 6 0 2 0 0 2 15 1 0 19.13 12,628 $ 75.44% $ 9 , 5 2 6 $ 3 , 1 7 5 $ 6 , 3 5 1 $ 6 3 5 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s S t r a f f o r d v i l l e D o n n e l y As p h a l t 6 . 6 0 0 . 1 0 1 0 0 6 6 0 2 0 0 2 15 1 0 19.13 12,628 $ 75.44% $ 9 , 5 2 6 $ 3 , 1 7 5 $ 6 , 3 5 1 $ 6 3 5 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s S t r a f f o r d v i l l e H e s c h As p h a l t 6 . 6 0 0 . 1 0 1 0 0 6 6 0 2 0 0 2 15 1 0 19.13 12,628 $ 75.44% $ 9 , 5 2 6 $ 3 , 1 7 5 $ 6 , 3 5 1 $ 6 3 5 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s S t r a f f o r d v i l l e G a r n h a m As p h a l t 6 . 6 0 0 . 3 0 3 0 0 1 , 9 8 0 2 0 0 2 15 1 0 19.13 37,883 $ 75.44% $ 2 8 , 5 7 9 $ 9 , 5 2 6 $ 1 9 , 0 5 3 $ 1 , 9 0 5 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s S t r a f f o r d v i l l e A l w a R o a d As p h a l t 6 . 6 0 0 . 2 0 2 0 0 1 , 3 2 0 2 0 0 2 15 1 0 19.13 25,255 $ 75.44% $ 1 9 , 0 5 3 $ 6 , 3 5 1 $ 1 2 , 7 0 2 $ 1 , 2 7 0 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s S t r a f f o r d v i l l e A r t h u r As p h a l t 6 . 6 0 0 . 1 0 1 0 0 6 6 0 2 0 0 2 15 1 0 19.13 12,628 $ 75.44% $ 9 , 5 2 6 $ 3 , 1 7 5 $ 6 , 3 5 1 $ 6 3 5 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s S t r a f f o r d v i l l e D u k e As p h a l t 6 . 6 0 0 . 1 0 1 0 0 6 6 0 2 0 0 2 15 1 0 19.13 12,628 $ 75.44% $ 9 , 5 2 6 $ 3 , 1 7 5 $ 6 , 3 5 1 $ 6 3 5 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a F u l t o n Un i o n Ce n t r e S t r e e t As p h a l t 8 . 0 0 0 . 2 0 2 0 0 1 , 6 0 0 2 0 0 2 15 1 0 19.13 30,612 $ 75.44% $ 2 3 , 0 9 5 $ 7 , 6 9 8 $ 1 5 , 3 9 6 $ 1 , 5 4 0 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a C h a p e l As p h a l t 7 . 0 0 1 . 1 0 1 , 1 0 0 7 , 7 0 0 2 0 0 5 15 1 3 19,187 $ 19.13 147,321 $ 87.79% $ 1 2 9 , 3 4 0 $ 1 7 , 2 4 5 $ 1 1 2 , 0 9 5 $ 8 , 6 2 3 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a N o r t h As p h a l t 6 . 0 0 0 . 4 0 4 0 0 2 , 4 0 0 2 0 0 2 15 1 0 19.13 45,918 $ 75.44% $ 3 4 , 6 4 2 $ 1 1 , 5 4 7 $ 2 3 , 0 9 5 $ 2 , 3 0 9 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a K i n g n a r r o w u p h i l l t o c e m e t e r y A s p h a l t 6 . 0 0 0 . 2 0 2 0 0 1 , 2 0 0 2 0 0 2 15 1 0 19.13 22,959 $ 75.44% $ 1 7 , 3 2 1 $ 5 , 7 7 4 $ 1 1 , 5 4 7 $ 1 , 1 5 5 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a W a l n u t As p h a l t 6 . 4 0 0 . 2 0 2 0 0 1 , 2 8 0 2 0 0 2 15 1 0 19.13 24,490 $ 75.44% $ 1 8 , 4 7 6 $ 6 , 1 5 9 $ 1 2 , 3 1 7 $ 1 , 2 3 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a W a t e r As p h a l t 6 . 0 0 0 . 5 0 5 0 0 3 , 0 0 0 2 0 0 2 15 1 0 19.13 57,398 $ 75.44% $ 4 3 , 3 0 2 $ 1 4 , 4 3 4 $ 2 8 , 8 6 8 $ 2 , 8 8 7 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a F r o n t As p h a l t 6 . 0 0 0 . 1 0 1 0 0 6 0 0 2 0 0 2 15 1 0 19.13 11,480 $ 75.44% $ 8 , 6 6 0 $ 2 , 8 8 7 $ 5 , 7 7 4 $ 5 7 7 Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . Pa g e 1 9 o f 3 4 H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-09-29H-19 Mu n i c i p a l i t y o f B a y h a m Ta n g i b l e C a p i t a l A s s e t I n v e n t o r y As a t D e c e m b e r 3 1 , 2 0 0 7 Dr a f t 7 : F e b r u a r y 1 1 , 2 0 0 9 Ro a d s - S u r f a c e CO N S T . Y E A R US E F U L LI F E (y e a r s ) RE M A I N I N G US E F U L LI F E ACTUAL HISTORICAL COST (if available)2007 COST PER METRE SURFACE2007 REPLACEMENT COST - SURFACEIndex at Construction Year SURFACECalculated Historical Cost @ ConstructionAccumulated Amortization from A cquisition to December 31, 2007Net Book Value at December 31, 2007Estimated 2008 Amortization SU R F A C E MA T E R I A L WI D T H (M ) LE N G T H (K M ) LE N G T H (M ) RO A D A R E A (S Q M ) AR E A S T R E E T FR O M TO AS S E T D E S C R I P T I O N ID F I R D E P A R T M E N T D I V I S I O N D E P A R T M E N T AS S E T TY P E RO A D S U R F A C E SURFACE ROAD SURFACERoads - Surface TANGIBLE CAPITAL ASSET VALUATION AS AT DECEMBER 31, 2007 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a O t t e r As p h a l t 6 . 0 0 0 . 1 0 1 0 0 6 0 0 2 0 0 2 15 1 0 19.13 11,480 $ 75.44% $ 8 , 6 6 0 $ 2 , 8 8 7 $ 5 , 7 7 4 $ 5 7 7 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a O a k As p h a l t 6 . 0 0 0 . 1 4 1 4 0 8 4 0 2 0 0 2 15 1 0 19.13 16,071 $ 75.44% $ 1 2 , 1 2 5 $ 4 , 0 4 2 $ 8 , 0 8 3 $ 8 0 8 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a Q u e e n As p h a l t 6 . 0 0 0 . 1 0 1 0 0 6 0 0 2 0 0 2 15 1 0 19.13 11,480 $ 75.44% $ 8 , 6 6 0 $ 2 , 8 8 7 $ 5 , 7 7 4 $ 5 7 7 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a E d i s o n Fu l t o n En d As p h a l t 6 . 4 0 1 . 7 0 1 , 7 0 0 1 0 , 8 8 0 2 0 0 4 15 1 2 27,360 $ 19.13 208,163 $ 83.39% $ 1 7 3 , 5 8 2 $ 3 4 , 7 1 6 $ 1 3 8 , 8 6 6 $ 1 1 , 5 7 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a A n n As p h a l t 6 . 0 0 0 . 5 0 5 0 0 3 , 0 0 0 2 0 0 2 15 1 0 19.13 57,398 $ 75.44% $ 4 3 , 3 0 2 $ 1 4 , 4 3 4 $ 2 8 , 8 6 8 $ 2 , 8 8 7 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a E l m As p h a l t 6 . 0 0 0 . 9 0 9 0 0 5 , 4 0 0 2 0 0 2 15 1 0 19.13 103,316 $ 75.44% $ 7 7 , 9 4 4 $ 2 5 , 9 8 1 $ 5 1 , 9 6 3 $ 5 , 1 9 6 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a S n o w As p h a l t 5 . 5 0 0 . 2 0 2 0 0 1 , 1 0 0 2 0 0 2 15 1 0 19.13 21,046 $ 75.44% $ 1 5 , 8 7 7 $ 5 , 2 9 2 $ 1 0 , 5 8 5 $ 1 , 0 5 8 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a C h e s t n u t As p h a l t 6 . 0 0 0 . 3 0 3 0 0 1 , 8 0 0 2 0 0 2 15 1 0 19.13 34,439 $ 75.44% $ 2 5 , 9 8 1 $ 8 , 6 6 0 $ 1 7 , 3 2 1 $ 1 , 7 3 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a P i n e As p h a l t 5 . 0 0 0 . 2 0 2 0 0 1 , 0 0 0 2 0 0 2 15 1 0 19.13 19,133 $ 75.44% $ 1 4 , 4 3 4 $ 4 , 8 1 1 $ 9 , 6 2 3 $ 9 6 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a U n i o n As p h a l t 6 . 0 0 0 . 5 0 5 0 0 3 , 0 0 0 2 0 0 2 15 1 0 19.13 57,398 $ 75.44% $ 4 3 , 3 0 2 $ 1 4 , 4 3 4 $ 2 8 , 8 6 8 $ 2 , 8 8 7 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a P e a r l As p h a l t 5 . 5 0 0 . 2 0 2 0 0 1 , 1 0 0 2 0 0 2 15 1 0 19.13 21,046 $ 75.44% $ 1 5 , 8 7 7 $ 5 , 2 9 2 $ 1 0 , 5 8 5 $ 1 , 0 5 8 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a C e n t r e As p h a l t 7 . 5 0 0 . 8 0 8 0 0 6 , 0 0 0 2 0 0 2 15 1 0 19.13 114,796 $ 75.44% $ 8 6 , 6 0 4 $ 2 8 , 8 6 8 $ 5 7 , 7 3 6 $ 5 , 7 7 4 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a O l d M i l l As p h a l t 6 . 3 0 0 . 3 0 3 0 0 1 , 8 9 0 1 9 8 5 15 19.13 36,161 $ 43.11% $ 1 5 , 5 8 8 $ 1 5 , 5 8 8 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a S o p e r As p h a l t 6 . 9 0 0 . 5 0 5 0 0 3 , 4 5 0 1 9 9 9 15 7 27,090 $ 19.13 66,008 $ 65.90% $ 4 3 , 5 0 0 $ 2 3 , 2 0 0 $ 2 0 , 3 0 0 $ 2 , 9 0 0 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l B r o c k R o a d Ro b i n s o n R o a d Er i u s R o a d As p h a l t 6 . 8 0 0 . 2 0 2 0 0 1 , 3 6 0 2 0 0 0 15 8 17,600 $ 19.13 26,020 $ 70.99% $ 1 8 , 4 7 1 $ 8 , 6 2 0 $ 9 , 8 5 1 $ 1 , 2 3 1 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l B r o c k R o a d Er i u s R o a d St r a c h a n R o a d As p h a l t 6 . 8 0 0 . 1 0 1 0 0 6 8 0 2 0 0 5 15 1 3 12,512 $ 19.13 13,010 $ 87.79% $ 1 1 , 4 2 2 $ 1 , 5 2 3 $ 9 , 8 9 9 $ 7 6 1 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l P i t t S t r e e t Ro b i n s o n R o a d Er i u s R o a d As p h a l t 9 . 0 0 0 . 1 0 1 0 0 9 0 0 1 9 8 5 15 19.13 17,219 $ 43.11% $ 7 , 4 2 3 $ 7 , 4 2 3 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l P i t t S t r e e t Er i u s R o a d St r a c h a n R o a d As p h a l t 6 . 8 0 0 . 1 0 1 0 0 6 8 0 2 0 0 1 15 9 16,061 $ 19.13 13,010 $ 74.13% $ 9 , 6 4 5 $ 3 , 8 5 8 $ 5 , 7 8 7 $ 6 4 3 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l P i t t S t r e e t St r a c h a n R o a d En d As p h a l t 6 . 8 0 0 . 5 0 5 0 0 3 , 4 0 0 2 0 0 4 15 1 2 54,514 $ 19.13 65,051 $ 83.39% $ 5 4 , 2 4 4 $ 1 0 , 8 4 9 $ 4 3 , 3 9 6 $ 3 , 6 1 6 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l W e l l i n g t o n R o a d V i c t o r i a R o a d En d As p h a l t 7 . 2 0 0 . 4 5 4 5 0 3 , 2 4 0 1 9 8 5 15 19.13 61,990 $ 43.11% $ 2 6 , 7 2 2 $ 2 6 , 7 2 2 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l W a t e r l o o As p h a l t 6 . 6 0 0 . 5 0 5 0 0 3 , 3 0 0 1 9 9 9 15 7 58,901 $ 19.13 63,138 $ 65.90% $ 4 1 , 6 0 9 $ 2 2 , 1 9 1 $ 1 9 , 4 1 7 $ 2 , 7 7 4 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l E r i e u s Br o c k R o a d En d Gr a v e l 5 . 4 0 0 . 1 0 1 0 0 5 4 0 1 9 8 5 20 9.96 5,378 $ 43.11% $ 2 , 3 1 8 $ 2 , 3 1 8 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l E r i e u s Br o c k R o a d Ro b i n s o n R o a d As p h a l t 6 . 8 0 0 . 5 0 5 0 0 3 , 4 0 0 1 9 8 5 15 19.13 65,051 $ 43.11% $ 2 8 , 0 4 2 $ 2 8 , 0 4 2 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l S t r a c h a n R o a d P i t t S t r e e t En d As p h a l t 6 . 0 0 0 . 2 0 2 0 0 1 , 2 0 0 2 0 0 5 15 1 3 25,024 $ 19.13 22,959 $ 87.79% $ 2 0 , 1 5 7 $ 2 , 6 8 8 $ 1 7 , 4 6 9 $ 1 , 3 4 4 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l S t r a c h a n R o a d W e l l i n g t o n R o a d Pi t t S t r e e t As p h a l t 6 . 8 0 0 . 3 0 3 0 0 2 , 0 4 0 1 9 9 8 15 6 14,934 $ 19.13 39,031 $ 64.34% $ 2 5 , 1 1 1 $ 1 5 , 0 6 7 $ 1 0 , 0 4 5 $ 1 , 6 7 4 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l S t r a c h a n R o a d W e l l i n g t o n R o a d Wa t e r l o o R o a d As p h a l t 1 0 . 5 0 0 . 4 0 4 0 0 4 , 2 0 0 1 9 8 5 15 19.13 80,357 $ 43.11% $ 3 4 , 6 4 0 $ 3 4 , 6 4 0 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l S t r a c h a n R o a d W a t e r l o o R o a d Ro b i n s o n R o a d As p h a l t 6 . 0 0 0 . 7 0 7 0 0 4 , 2 0 0 1 9 8 5 15 19.13 80,357 $ 43.11% $ 3 4 , 6 4 0 $ 3 4 , 6 4 0 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l B o d s w o r t h Gr a v e l 5 . 0 0 0 . 0 2 2 0 1 0 0 1 9 8 5 20 9.96 996 $ 43.11% $ 4 2 9 $ 4 2 9 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l V i c t o r i a R o a d W e l l i n g t o n R o a d Pi t t S t r e e t ( e n d ) As p h a l t 6 . 8 0 0 . 2 0 2 0 0 1 , 3 6 0 1 9 9 8 15 6 30,377 $ 19.13 26,020 $ 64.34% $ 1 6 , 7 4 1 $ 1 0 , 0 4 5 $ 6 , 6 9 6 $ 1 , 1 1 6 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l E l i z a b e t h S t r e e t N o r t h E n d We l l i n g t o n R o a d As p h a l t 7 . 0 0 0 . 4 0 4 0 0 2 , 8 0 0 1 9 8 5 15 19.13 53,571 $ 43.11% $ 2 3 , 0 9 3 $ 2 3 , 0 9 3 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l E l i z a b e t h S t r e e t W e l l i n g t o n R o a d So u t h E n d As p h a l t 7 . 0 0 0 . 3 0 3 0 0 2 , 1 0 0 2 0 0 2 15 1 0 36,738 $ 19.13 40,179 $ 75.44% $ 3 0 , 3 1 2 $ 1 0 , 1 0 4 $ 2 0 , 2 0 8 $ 2 , 0 2 1 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l N e w t o n As p h a l t 6 . 0 0 0 . 3 0 3 0 0 1 , 8 0 0 2 0 0 7 15 1 5 40,127 $ 19.13 34,439 $ 100.00% $ 3 4 , 4 3 9 $ - $ 3 4 , 4 3 9 $ 2 , 2 9 6 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l S h a k e s p e a r e As p h a l t 7 . 2 0 0 . 4 0 4 0 0 2 , 8 8 0 1 9 8 5 15 19.13 55,102 $ 43.11% $ 2 3 , 7 5 3 $ 2 3 , 7 5 3 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l H a n n a h As p h a l t 7 . 4 0 0 . 1 0 1 0 0 7 4 0 2 0 0 6 15 1 4 17,589 $ 19.13 14,158 $ 93.69% $ 1 3 , 2 6 4 $ 8 8 4 $ 1 2 , 3 8 0 $ 8 8 4 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l W i l l i a m As p h a l t 6 . 8 0 0 . 1 0 1 0 0 6 8 0 2 0 0 6 15 1 4 16,414 $ 19.13 13,010 $ 93.69% $ 1 2 , 1 8 9 $ 8 1 3 $ 1 1 , 3 7 6 $ 8 1 3 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l M i l t o n Wa t e r l o o t o E n d i s g r a v e l , r o u g h A s p h a l t 6 . 0 0 0 . 6 0 6 0 0 3 , 6 0 0 1 9 8 5 15 19.13 68,878 $ 43.11% $ 2 9 , 6 9 1 $ 2 9 , 6 9 1 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l A d d i s o n Ho m e r En d Gr a v e l 7 . 0 0 0 . 1 0 1 0 0 7 0 0 1 9 8 5 20 9.96 6,972 $ 43.11% $ 3 , 0 0 5 $ 3 , 0 0 5 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l A d d i s o n Li b b e y Ho m e r As p h a l t 7 . 0 0 0 . 6 0 6 0 0 4 , 2 0 0 2 0 0 1 15 9 31,148 $ 19.13 80,357 $ 74.13% $ 5 9 , 5 7 0 $ 2 3 , 8 2 8 $ 3 5 , 7 4 2 $ 3 , 9 7 1 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l B u r w e l l As p h a l t 7 . 0 0 0 . 1 0 1 0 0 7 0 0 1 9 9 6 15 4 19.13 13,393 $ 61.87% $ 8 , 2 8 7 $ 6 , 0 7 7 $ 2 , 2 1 0 $ 5 5 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l T e n n y s o n As p h a l t 7 . 0 0 0 . 1 0 1 0 0 7 0 0 1 9 9 6 15 4 19.13 13,393 $ 61.87% $ 8 , 2 8 7 $ 6 , 0 7 7 $ 2 , 2 1 0 $ 5 5 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l S o u t h e y As p h a l t 7 . 0 0 0 . 1 0 1 0 0 7 0 0 1 9 9 6 15 4 19.13 13,393 $ 61.87% $ 8 , 2 8 7 $ 6 , 0 7 7 $ 2 , 2 1 0 $ 5 5 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l C o w p e r Gr a v e l 5 . 0 0 0 . 2 0 2 0 0 1 , 0 0 0 1 9 8 5 20 9.96 9,960 $ 43.11% $ 4 , 2 9 4 $ 4 , 2 9 4 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l H o m e r Gr a v e l 3 . 8 0 0 . 1 0 1 0 0 3 8 0 1 9 8 5 20 9.96 3,785 $ 43.11% $ 1 , 6 3 2 $ 1 , 6 3 2 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l L i b b e y S t r e e t C h a t h a m R o a d Pa r k E n t r a n c e As p h a l t 6 . 0 0 0 . 4 0 4 0 0 2 , 4 0 0 1 9 8 5 15 19.13 45,918 $ 43.11% $ 1 9 , 7 9 4 $ 1 9 , 7 9 4 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l L i b b e y S t r e e t P a r k E n t r a n c e En d Gr a v e l 4 . 5 0 0 . 3 0 3 0 0 1 , 3 5 0 1 9 8 5 20 9.96 13,446 $ 43.11% $ 5 , 7 9 6 $ 5 , 7 9 6 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l R o b i n s o n R o a d W e l l i n g t o n R o a d Tu r n A r o u n d As p h a l t 9 . 5 0 0 . 4 0 4 0 0 3 , 8 0 0 1 9 8 5 15 19.13 72,704 $ 43.11% $ 3 1 , 3 4 1 $ 3 1 , 3 4 1 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l F a y e Gr a v e l 4 . 5 0 0 . 1 0 1 0 0 4 5 0 1 9 8 5 20 9.96 4,482 $ 43.11% $ 1 , 9 3 2 $ 1 , 9 3 2 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l M c C o r d Gr a v e l 3 . 3 0 0 . 2 0 2 0 0 6 6 0 1 9 8 5 20 9.96 6,574 $ 43.11% $ 2 , 8 3 4 $ 2 , 8 3 4 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l D r u r y L a n e As p h a l t 7 . 0 0 0 . 1 0 1 0 0 7 0 0 1 9 8 5 15 19.13 13,393 $ 43.11% $ 5 , 7 7 3 $ 5 , 7 7 3 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l H o w a r d S t r e e t As p h a l t 7 . 0 0 0 . 2 0 2 0 0 1 , 4 0 0 1 9 8 5 15 19.13 26,786 $ 43.11% $ 1 1 , 5 4 7 $ 1 1 , 5 4 7 $ - $ - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l H a g g e r m a n S t r e e t Sa n d Gr a v e l 4 . 0 0 0 . 3 0 3 0 0 1 , 2 0 0 1 9 8 5 20 9.96 11,952 $ 43.11% $ 5 , 1 5 2 $ 5 , 1 5 2 $ - $ - 11,689,289 $ $ 5,856,975 $ 1,701,112 $ 4,155,863 $ 338,453 No t e : I t h a s b e e n a s s u m e d t h a t a l l g r a v e l r o a d s w e r e c o n s t r u c t e d i n 1 8 5 0 . Bayham 3,842,132.82 818,837.59 3,023,295.25 227,651.29 Corinth 8,052.48 8,052.48 - - Su r f a c e Re p l C o s t / Sq M Us e f u l L i f e Eden 21,939.78 7,313.26 14,626.52 1,462.65 Gr a v e l 9. 9 6 20 Port Burwell 675,884.93 432,551.08 243,333.85 24,802.17 Ta r a n d C h i p 3. 0 7 15 Richmond 66,477.10 50,115.30 16,361.81 2,743.37 As p h a l t 19 . 1 3 15 Straffordville 382,214.04 127,404.68 254,809.38 25,480.94 Di r t 1. 5 3 20 Vienna 860,274.05 256,837.65 603,436.42 56,312.40 5,856,975.20 1,701,112.03 4,155,863.23 338,452.83 Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . Pa g e 2 0 o f 3 4 H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-09-29H-20 Mu n i c i p a l i t y o f B a y h a m Ta n g i b l e C a p i t a l A s s e t I n v e n t o r y As a t D e c e m b e r 3 1 , 2 0 0 7 Dr a f t 7 : F e b r u a r y 1 1 , 2 0 0 9 Ro a d s - B a s e ROAD BASE CO N S T R U C T I O N / PU R C H A S E Y E A R US E F U L L I F E (y e a r s ) REMAINING USEFUL LIFE2007 REPLACEMENT COST - BASE ($80/sq m )Index at Construction Year BASECalculated Historical Cost @ ConstructionAccumulated Amortization from A cquisition to December 31, 2007Net Book Value at December 31, 2007Estimated 2008 Amortization Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ca r s o n R o a d H i g h w a y 1 9 Hi g h w a y 3 Ta r a n d C h i p 7 . 5 0 4 . 5 0 4 , 5 0 0 3 3 , 7 5 0 1 9 7 4 80 47 2,700,000 $ 22.91%618,594 $ $ 255,170 $ 363,424 $ 7,732 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ba y h a m N o r f o l k B d r y H i g h w a y 1 9 Go s h e n R o a d As p h a l t 3 . 5 0 1 . 1 0 1 , 1 0 0 3 , 8 5 0 1 9 9 6 80 69 308,000 $ 61.87%190,570 $ 26,203 $ 164,366 $ 2,382 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ba y h a m N o r f o l k B d r y G o s h e n R o a d Ed e n L i n e Gr a v e l 7 . 0 0 1 . 8 0 1 , 8 0 0 1 2 , 6 0 0 1 8 5 0 80 1,008,000 $ 0.71%7,156 $ 7,156 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ba y h a m N o r f o l k B d r y E d e n L i n e Ba y h a m N o r f o l k B d r y ( 5 5 ) Gr a v e l 7 . 0 0 0 . 7 0 7 0 0 4 , 9 0 0 1 8 5 0 80 392,000 $ 0.71%2,783 $ 2,783 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ba r z o R o a d Of f o f C a r s o n R o a d Gr a v e l , G r a s s , D i r t ( n a r r o w - 1 c a r wi d t h ) l i k e a f a r m r o a d Gr a v e l 3 . 0 0 0 . 5 0 5 0 0 1 , 5 0 0 1 8 5 0 80 120,000 $ 0.71%852 $ 852 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ed e n L i n e Sp r i n g e r R o a d Co l l o d e n R o a d Ta r a n d C h i p 6 . 6 0 2 . 1 0 2 , 1 0 0 1 3 , 8 6 0 1 9 9 2 80 65 1,108,800 $ 56.99%631,930 $ 118,487 $ 513,443 $ 7,899 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ed e n L i n e Hi g h w a y 1 9 Ri d g e L i n e As p h a l t 7 . 2 0 0 . 9 0 9 0 0 6 , 4 8 0 1 9 7 4 80 47 518,400 $ 22.91%118,770 $ 48,993 $ 69,777 $ 1,485 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ed e n L i n e Ri d g e L i n e Sc h a r f e r R o a d As p h a l t 7 . 2 0 0 . 4 0 4 0 0 2 , 8 8 0 1 9 7 4 80 47 230,400 $ 22.91%52,787 $ 21,774 $ 31,012 $ 660 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ed e n L i n e Sc h a f e r R o a d Ba y h a m N o r f o l k B d r y ( 5 5 ) B u m p y Gr a v e l 7 . 2 0 1 . 2 0 1 , 2 0 0 8 , 6 4 0 1 8 5 0 80 691,200 $ 0.71%4,907 $ 4,907 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Sc h a f e r R o a d E d e n L i n e Go s h e n R o a d Ta r a n d C h i p 6 . 5 0 0 . 9 0 9 0 0 5 , 8 5 0 1 9 8 0 80 53 468,000 $ 30.95%144,831 $ 48,880 $ 95,951 $ 1,810 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Sc h a f e r R o a d G o s h e n R o a d Ba y h a m N o r f o l k B d r y ( 5 5 ) Ta r a n d C h i p 6 . 5 0 0 . 8 0 8 0 0 5 , 2 0 0 1 9 8 0 80 53 416,000 $ 30.95%128,739 $ 43,449 $ 85,289 $ 1,609 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ri d g e L i n e Hi g h w a y 1 9 Ed e n L i n e Gr a v e l 5 . 6 0 2 . 4 0 2 , 4 0 0 1 3 , 4 4 0 1 8 5 0 80 1,075,200 $ 0.71%7,633 $ 7,633 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ma p l e G r o v e L i n e H i g h w a y 1 9 Ba l d w i n Ta r a n d C h i p 6 . 4 0 2 . 3 0 2 , 3 0 0 1 4 , 7 2 0 1 9 7 4 80 47 1,177,600 $ 22.91%269,798 $ 111,292 $ 158,507 $ 3,372 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ma p l e G r o v e L i n e B a l d w i n He r i t a g e L i n e Ta r a n d C h i p 4 . 5 0 3 . 4 0 3 , 4 0 0 1 5 , 3 0 0 1 9 7 4 80 47 1,224,000 $ 22.91%280,429 $ 115,677 $ 164,752 $ 3,505 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ho w e y L i n e Co y l e To l l g a t e R o a d Gr a v e l 6 . 4 0 1 . 8 0 1 , 8 0 0 1 1 , 5 2 0 1 8 5 0 80 921,600 $ 0.71%6,543 $ 6,543 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ho w e y L i n e To l l g a t e R o a d Be n d b e f o r e H i g h w a y 1 9 Gr a v e l 5 . 5 0 0 . 8 0 8 0 0 4 , 4 0 0 1 8 5 0 80 352,000 $ 0.71%2,499 $ 2,499 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ho w e y L i n e Be n d b e f o r e H i g h w a y 1 9 H i g h w a y 1 9 Ta r a n d C h i p 5 . 5 0 0 . 3 0 3 0 0 1 , 6 5 0 2 0 0 4 80 77 132,000 $ 83.39%110,071 $ 4,128 $ 105,944 $ 1,376 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Bl a c k B r i d g e L i n e H i g h w a y 1 9 To l l g a t e R o a d na r r o w , d e e p t r e n c h e s o n s h o u l d e r s G r a v e l 6 . 4 0 0 . 5 0 5 0 0 3 , 2 0 0 1 8 5 0 80 256,000 $ 0.71%1,817 $ 1,817 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ja c k s o n L i n e W e s t o f H i g h w a y 1 9 E n d Ta r a n d C h i p 7 . 0 0 4 . 4 0 4 , 4 0 0 3 0 , 8 0 0 1 9 7 4 80 47 2,464,000 $ 22.91%564,524 $ 232,866 $ 331,658 $ 7,057 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ja c k s o n L i n e E a s t o f H i g h w a y 1 9 B a y h a m N o r f o l k B d r y ( 5 5 ) Ta r a n d C h i p 7 . 0 0 5 . 6 0 5 , 6 0 0 3 9 , 2 0 0 1 9 7 4 80 47 3,136,000 $ 22.91%718,485 $ 296,375 $ 422,110 $ 8,981 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ch u t e L i n e Hi g h w a y 1 9 Ju s t P a s t C h a p e l Ta r a n d C h i p 7 . 4 0 0 . 3 0 3 0 0 2 , 2 2 0 2 0 0 2 80 75 177,600 $ 75.44%133,985 $ 8,374 $ 125,611 $ 1,675 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ch u t e L i n e Ju s t P a s t C h a p e l To l l g a t e R o a d Gr a v e l 7 . 4 0 1 . 7 0 1 , 7 0 0 1 2 , 5 8 0 1 8 5 0 80 1,006,400 $ 0.71%7,145 $ 7,145 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Tu n n e l L i n e Ta r a n d C h i p 7 . 2 0 1 1 . 0 0 1 1 , 0 0 0 7 9 , 2 0 0 1 9 8 0 80 53 6,336,000 $ 30.95%1,960,788 $ 661,766 $ 1,299,022 $ 24,510 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Te a l l N e v i l l e H i g h w a y 1 9 Gl e n E r i e Ta r a n d C h i p 7 . 0 0 1 . 7 0 1 , 7 0 0 1 1 , 9 0 0 1 9 9 8 80 71 952,000 $ 64.34%612,492 $ 68,905 $ 543,587 $ 7,656 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Pr e s s e y L i n e S p r i n g e r H i l l Cu l l o d e n R o a d Ta r a n d C h i p 7 . 0 0 2 . 0 0 2 , 0 0 0 1 4 , 0 0 0 1 9 9 8 80 71 1,120,000 $ 64.34%720,579 $ 81,065 $ 639,514 $ 9,007 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Pr e s s e y L i n e C u l l o d e n R o a d Ba y h a m D r i v e Ne w - v e r y g o o d As p h a l t 7 . 0 0 6 . 0 0 6 , 0 0 0 4 2 , 0 0 0 2 0 0 6 80 79 3,360,000 $ 93.69%3,147,836 $ 39,348 $ 3,108,488 $ 39,348 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Be s t L i n e Sp r i n g e r H i l l Co l l o d e n R o a d Ta r a n d C h i p 7 . 3 0 2 . 0 0 2 , 0 0 0 1 4 , 6 0 0 1 9 8 1 80 54 1,168,000 $ 35.34%412,715 $ 134,132 $ 278,583 $ 5,159 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Be s t L i n e Cu l l o d e n R o a d Hi g h w a y 3 Ta r a n d C h i p 7 . 3 0 3 . 5 0 3 , 5 0 0 2 5 , 5 5 0 1 9 9 9 80 72 2,044,000 $ 65.90%1,347,021 $ 134,702 $ 1,212,319 $ 16,838 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Be s t L i n e Hi g h w a y 3 En d Gr a v e l 6 . 4 0 0 . 2 0 2 0 0 1 , 2 8 0 1 8 5 0 80 102,400 $ 0.71%727 $ 727 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Sh a d y L a n e As p h a l t 6 . 0 0 0 . 4 0 4 0 0 2 , 4 0 0 1 9 8 4 80 57 192,000 $ 41.07%78,854 $ 22,671 $ 56,183 $ 986 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ot t e r g a t e L i n e W e s t o f C u l l o d e n R o a d E n d Ta r a n d C h i p 6 . 4 0 0 . 8 0 8 0 0 5 , 1 2 0 1 8 5 0 80 409,600 $ 0.71%2,908 $ 2,908 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ot t e r g a t e L i n e E a s t o f C u l l o d e n R o a d E n d Ro u g h Gr a v e l 6 . 4 0 1 . 8 0 1 , 8 0 0 1 1 , 5 2 0 1 8 5 0 80 921,600 $ 0.71%6,543 $ 6,543 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ja m e s L i n e Of f o f R i c h m o n d R o a d Gr a v e l 6 . 7 0 2 . 0 0 2 , 0 0 0 1 3 , 4 0 0 1 8 5 0 80 1,072,000 $ 0.71%7,611 $ 7,611 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ba y h a m D r i v e C a s r o n Hi g h w a y 3 so m e d a n g e r o u s s p o t s o n h i l l G r a v e l 6 . 0 0 3 . 9 0 3 , 9 0 0 2 3 , 4 0 0 1 8 5 0 80 1,872,000 $ 0.71%13,290 $ 13,290 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ba y h a m D r i v e H i g h w a y 3 Cl e a r v i e w D r i v e As p h a l t 7 . 6 0 0 . 7 0 7 0 0 5 , 3 2 0 1 8 5 0 80 425,600 $ 0.71%3,022 $ 3,022 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ba y h a m D r i v e C l e a r v i e w D r i v e Pr e s s e y R o a d As p h a l t 7 . 6 0 0 . 3 0 3 0 0 2 , 2 8 0 2 0 0 4 80 77 182,400 $ 83.39%152,099 $ 5,704 $ 146,395 $ 1,901 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Cl e a r v i e w D r i v e Ne w R o a d Gr a v e l 7 . 6 0 0 . 1 0 1 0 0 7 6 0 2 0 0 5 80 78 60,800 $ 87.79%53,379 $ 1,334 $ 52,045 $ 667 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Gr e e n L i n e Pr e s s e y R o a d Hi g h w a y 3 As p h a l t 7 . 0 0 4 . 2 0 4 , 2 0 0 2 9 , 4 0 0 1 9 7 4 80 47 2,352,000 $ 22.91%538,864 $ 222,281 $ 316,583 $ 6,736 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Gr e e n L i n e Hi g h w a y 3 En d Ro u g h Gr a v e l 6 . 0 0 0 . 4 0 4 0 0 2 , 4 0 0 1 8 5 0 80 192,000 $ 0.71%1,363 $ 1,363 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s El l i o t R o a d Gr e e n L i n e Hi g h w a y 3 Ta r a n d C h i p 7 . 5 0 1 . 1 0 1 , 1 0 0 8 , 2 5 0 1 9 9 0 80 63 660,000 $ 59.90%395,331 $ 84,008 $ 311,324 $ 4,942 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s El l i o t R o a d Gr e e n L i n e Pr e s s e y R o a d Ta r a n d C h i p 7 . 5 0 1 . 1 0 1 , 1 0 0 8 , 2 5 0 2 0 0 3 80 76 660,000 $ 78.24%516,370 $ 25,819 $ 490,552 $ 6,455 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Mu r r a y R o a d Ro u g h Gr a v e l 6 . 4 0 2 . 0 0 2 , 0 0 0 1 2 , 8 0 0 1 8 5 0 80 1,024,000 $ 0.71%7,270 $ 7,270 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s So m e r s R o a d G r e e n L i n e Pr e s s e y R o a d Gr a v e l 6 . 0 0 0 . 3 0 3 0 0 1 , 8 0 0 1 8 5 0 80 144,000 $ 0.71%1,022 $ 1,022 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s So m e r s R o a d B e s t L i n e Gr e e n L i n e ve r y r o u g h , p o o r q u a l i t y Di r t 5 . 5 0 2 . 1 0 2 , 1 0 0 1 1 , 5 5 0 1 8 5 0 80 924,000 $ 0.71%6,560 $ 6,560 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s So m e r s R o a d B e s t L i n e Hi g h w a y 3 Ta r a n d C h i p 7 . 0 0 1 . 2 0 1 , 2 0 0 8 , 4 0 0 2 0 0 2 80 75 672,000 $ 75.44%506,971 $ 31,686 $ 475,285 $ 6,337 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s So m e r s R o a d H i g h w a y 3 Ed e n L i n e Gr a v e l 5 . 5 0 0 . 9 0 9 0 0 4 , 9 5 0 1 8 5 0 80 396,000 $ 0.71%2,811 $ 2,811 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s So m e r s R o a d E d e n L i n e En d Gr a v e l 1 . 3 0 1 , 3 0 0 - 1 8 5 0 80 -$ 0.71%-$ -$ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Sp r i n g e r H i l l R o a d S o u t h E n d He r i t a g e L i n e Na r r o w Gr a v e l 4 . 8 0 1 . 9 0 1 , 9 0 0 9 , 1 2 0 1 8 5 0 80 729,600 $ 0.71%5,180 $ 5,180 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Sp r i n g e r H i l l R o a d H e r i t a g e L i n e Gl e n C o l i n Ta r a n d C h i p 7 . 0 0 2 . 6 0 2 , 6 0 0 1 8 , 2 0 0 1 9 7 6 80 49 1,456,000 $ 23.65%344,370 $ 133,443 $ 210,927 $ 4,305 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Sp r i n g e r H i l l R o a d G l e n C o l i n Pr e s s e y R o a d Ta r a n d C h i p 7 . 0 0 4 . 5 0 4 , 5 0 0 3 1 , 5 0 0 1 9 7 6 80 49 2,520,000 $ 23.65%596,025 $ 230,960 $ 365,065 $ 7,450 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ha r m o n y A c r e s L i n e O f f S p r i n g e r H i l l R o a d Gr a v e l 6 . 0 0 0 . 6 0 6 0 0 3 , 6 0 0 1 8 5 0 80 288,000 $ 0.71%2,045 $ 2,045 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Sa n d y t o w n R o a d H e r i t a g e L i n e Ju s t P a s t S t e w a r t R o a d Ta r a n d C h i p 7 . 8 0 0 . 6 0 6 0 0 4 , 6 8 0 2 0 0 2 80 75 374,400 $ 75.44%282,455 $ 17,653 $ 264,802 $ 3,531 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Sa n d y t o w n R o a d E d e n L i n e Ma p l e G r o v e mi x o f d i r t a n d g r a v e l Gr a v e l 5 . 6 0 2 . 0 0 2 , 0 0 0 1 1 , 2 0 0 1 8 5 0 80 896,000 $ 0.71%6,361 $ 6,361 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Sa n d y t o w n R o a d J u s t P a s t S t e w a r t R o a d M a p l e G r o v e Gr a v e l / S a n d Gr a v e l 5 . 6 0 2 . 0 0 2 , 0 0 0 1 1 , 2 0 0 1 8 5 0 80 896,000 $ 0.71%6,361 $ 6,361 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ba l d w i n L i n e Gr a v e l 6 . 4 0 0 . 7 0 7 0 0 4 , 4 8 0 1 8 5 0 80 358,400 $ 0.71%2,544 $ 2,544 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s St e w a r t R o a d na r r o w w / o n e c a r w i d t h b r i d g e G r a v e l 5 . 0 0 2 . 9 0 2 , 9 0 0 1 4 , 5 0 0 1 8 5 0 80 1,160,000 $ 0.71%8,235 $ 8,235 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ba l l L i n e Of f o f S t e w a r t R o a d Gr a v e l / D i r t Gr a v e l 4 . 3 0 0 . 4 0 4 0 0 1 , 7 2 0 1 8 5 0 80 137,600 $ 0.71%977 $ 977 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Be a t t i e R o a d F r o m C a m p En d Gr a v e l 4 . 5 0 0 . 5 0 5 0 0 2 , 2 5 0 1 8 5 0 80 180,000 $ 0.71%1,278 $ 1,278 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s In f r a s t r u c t u r e R o a d w a y s R o a d s Be a t t i e R o a d F r o m C a m p He r i t a g e L i n e Gr a v e l 5 . 3 0 1 . 4 0 1 , 4 0 0 7 , 4 2 0 1 8 5 0 80 593,600 $ 0.71%4,214 $ 4,214 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Mi t c h e l l R o a d J a c k s o n L i n e He r i t a g e L i n e Gr a v e l 8 . 5 0 2 . 5 0 2 , 5 0 0 2 1 , 2 5 0 1 8 5 0 80 1,700,000 $ 0.71%12,069 $ 12,069 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Mi t c h e l l R o a d C a l t o n Ja c k s o n L i n e Gr a v e l 6 . 5 0 2 . 0 0 2 , 0 0 0 1 3 , 0 0 0 1 8 5 0 80 1,040,000 $ 0.71%7,383 $ 7,383 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ga r n e r R o a d H e r i t a g e L i n e Wa R o a d w a l k As p h a l t 4 . 5 0 0 . 1 0 1 0 0 4 5 0 1 9 9 0 80 63 36,000 $ 59.90%21,564 $ 4,582 $ 16,981 $ 270 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Wa R o a d w a l k As p h a l t 7 . 0 0 0 . 2 0 2 0 0 1 , 4 0 0 1 9 9 0 80 63 112,000 $ 59.90%67,087 $ 14,256 $ 52,831 $ 839 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s To l l g a t e R o a d B l a c k B r i d g e Ho w e y L i n e Gr a v e l 5 . 0 0 0 . 6 0 6 0 0 3 , 0 0 0 1 8 5 0 80 240,000 $ 0.71%1,704 $ 1,704 $ -$ -$ LE N G T H (K M ) Roads - Base TANGIBLE CAPITAL ASSET VALUATION AS AT DECEMBER 31, 2007 ID F I R D E P A R T M E N T D I V I S I O N D E P A R T M E N T AS S E T TY P E AR E A S T R E E T FR O M TO AS S E T D E S C R I P T I O N SU R F A C E MA T E R I A L WI D T H (M ) BASE LE N G T H (M ) RO A D A R E A (S Q M ) RO A D B A S E Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . Pa g e 2 1 o f 3 4 H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-09-29H-21 Mu n i c i p a l i t y o f B a y h a m Ta n g i b l e C a p i t a l A s s e t I n v e n t o r y As a t D e c e m b e r 3 1 , 2 0 0 7 Dr a f t 7 : F e b r u a r y 1 1 , 2 0 0 9 Ro a d s - B a s e ROAD BASE CO N S T R U C T I O N / PU R C H A S E Y E A R US E F U L L I F E (y e a r s ) REMAINING USEFUL LIFE2007 REPLACEMENT COST - BASE ($80/sq m )Index at Construction Year BASECalculated Historical Cost @ ConstructionAccumulated Amortization from A cquisition to December 31, 2007Net Book Value at December 31, 2007Estimated 2008 Amortization LE N G T H (K M ) Roads - Base TANGIBLE CAPITAL ASSET VALUATION AS AT DECEMBER 31, 2007 ID F I R D E P A R T M E N T D I V I S I O N D E P A R T M E N T AS S E T TY P E AR E A S T R E E T FR O M TO AS S E T D E S C R I P T I O N SU R F A C E MA T E R I A L WI D T H (M ) BASE LE N G T H (M ) RO A D A R E A (S Q M ) RO A D B A S E Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s To l l g a t e R o a d H e r i t a g e L i n e Bl a c k B r i d g e Gr a v e l 6 . 6 0 2 . 0 0 2 , 0 0 0 1 3 , 2 0 0 1 8 5 0 80 1,056,000 $ 0.71%7,497 $ 7,497 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s To l l g a t e R o a d J a c k s o n L i n e He r i t a g e L i n e Gr a v e l 7 . 0 0 2 . 7 0 2 , 7 0 0 1 8 , 9 0 0 1 8 5 0 80 1,512,000 $ 0.71%10,734 $ 10,734 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s To l l g a t e R o a d C a l t o n Ja c k s o n L i n e Gr a v e l 7 . 0 0 4 . 8 0 4 , 8 0 0 3 3 , 6 0 0 1 8 5 0 80 2,688,000 $ 0.71%19,083 $ 19,083 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s To l l g a t e R o a d L i g h t L a n e Ca l t o n R o a d Gr a v e l 6 . 3 0 2 . 0 0 2 , 0 0 0 1 2 , 6 0 0 1 8 5 0 80 1,008,000 $ 0.71%7,156 $ 7,156 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s To l l g a t e R o a d T u n n e l L i n e Li g h t L a n e Gr a v e l 9 . 8 0 2 . 1 0 2 , 1 0 0 2 0 , 5 8 0 1 8 5 0 80 1,646,400 $ 0.71%11,688 $ 11,688 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s To l l g a t e R o a d D e a d E n d Tu n n e l L i n e Gr a v e l 3 . 7 0 0 . 3 0 3 0 0 1 , 1 1 0 1 8 5 0 80 88,800 $ 0.71%630 $ 630 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Co y l e R o a d He r i t a g e L i n e Vi n c e n t L i n e Ta r a n d C h i p 7 . 0 0 2 . 3 0 2 , 3 0 0 1 6 , 1 0 0 1 9 9 5 80 68 1,288,000 $ 60.72%782,075 $ 117,311 $ 664,764 $ 9,776 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Co y l e R o a d Vi n c e n t L i n e Ba y h a m N o r f o l k B d r y ( 5 5 ) Gr a v e l 5 . 0 0 1 . 6 0 1 , 6 0 0 8 , 0 0 0 1 8 5 0 80 640,000 $ 0.71%4,544 $ 4,544 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Co y l e R o a d He r i t a g e L i n e Ja c k s o n L i n e Gr a v e l 7 . 0 0 4 . 0 0 4 , 0 0 0 2 8 , 0 0 0 1 8 5 0 80 2,240,000 $ 0.71%15,903 $ 15,903 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Vi n c e n t L i n e O f f o f C o y l e Na r r o w Gr a v e l 5 . 6 0 1 . 3 0 1 , 3 0 0 7 , 2 8 0 1 8 5 0 80 582,400 $ 0.71%4,135 $ 4,135 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s La m e r s L i n e Gr a v e l 6 . 4 0 3 . 5 0 3 , 5 0 0 2 2 , 4 0 0 1 8 5 0 80 1,792,000 $ 0.71%12,722 $ 12,722 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Gr e g s o n Of f o f J a c k s o n L i n e Gr a v e l 6 . 4 0 1 . 9 0 1 , 9 0 0 1 2 , 1 6 0 1 8 5 0 80 972,800 $ 0.71%6,906 $ 6,906 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Be a t t i e R o a d O f f o f J a c k s o n L i n e na r r o w , h i l l w i t h d e e p t r e n c h e s G r a v e l 6 . 4 0 1 . 9 0 1 , 9 0 0 1 2 , 1 6 0 1 8 5 0 80 972,800 $ 0.71%6,906 $ 6,906 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Ow l C a g e R o a d Gr a v e l 6 . 0 0 0 . 4 0 4 0 0 2 , 4 0 0 1 8 5 0 80 192,000 $ 0.71%1,363 $ 1,363 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s De n n i s R o a d Na r r o w Gr a v e l 4 . 5 0 0 . 9 0 9 0 0 4 , 0 5 0 1 8 5 0 80 324,000 $ 0.71%2,300 $ 2,300 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s Bo g u s R o a d Ta r a n d C h i p 7 . 3 0 1 . 9 0 1 , 9 0 0 1 3 , 8 7 0 1 8 5 0 80 1,109,600 $ 0.71%7,878 $ 7,878 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Li g h t L i n e Ta r a n d C h i p 7 . 2 0 8 . 0 0 8 , 0 0 0 5 7 , 6 0 0 1 9 8 5 80 58 4,608,000 $ 43.11%1,986,393 $ 546,258 $ 1,440,135 $ 24,830 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Cr e e k R o a d O f f o f L i g h t L i n e Na r r o w Gr a v e l 4 . 5 0 1 . 9 0 1 , 9 0 0 8 , 5 5 0 1 8 5 0 80 684,000 $ 0.71%4,856 $ 4,856 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Vi e n n a L i n e Br o w n R o a d Ri c h m o n d R o a d Ta r a n d C h i p 6 . 5 0 4 . 3 0 4 , 3 0 0 2 7 , 9 5 0 1 9 7 4 80 47 2,236,000 $ 22.91%512,287 $ 211,318 $ 300,969 $ 6,404 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Vi e n n a L i n e Br o w n R o a d Vi l l a g e L i m i t s Ta r a n d C h i p 6 . 5 0 0 . 9 0 9 0 0 5 , 8 5 0 1 9 7 4 80 47 468,000 $ 22.91%107,223 $ 44,229 $ 62,993 $ 1,340 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Vi e n n a L i n e Vi l l a g e L i m i t s Ce n t r e S t r e e t As p h a l t 6 . 5 0 0 . 4 0 4 0 0 2 , 6 0 0 1 9 7 4 80 47 208,000 $ 22.91%47,655 $ 19,658 $ 27,997 $ 596 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Mc Q u i g g a n L i n e Gr a v e l 6 . 5 0 1 . 3 0 1 , 3 0 0 8 , 4 5 0 1 8 5 0 80 676,000 $ 0.71%4,799 $ 4,799 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Wo o d w o r t h R o a d na r r o w i n p o o r c o n d i t i o n Gr a v e l 5 . 5 0 3 . 6 0 3 , 6 0 0 1 9 , 8 0 0 1 8 5 0 80 1,584,000 $ 0.71%11,245 $ 11,245 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Br o w n R o a d Ta r a n d C h i p 6 . 0 0 2 . 4 0 2 , 4 0 0 1 4 , 4 0 0 1 9 8 3 80 56 1,152,000 $ 39.89%459,585 $ 137,876 $ 321,710 $ 5,745 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Cl a r k e R o a d Ro u g h n a r r o w d a n g e r o u s ( n o t ma i n t a i n e d ) Di r t 5 . 0 0 3 . 4 0 3 , 4 0 0 1 7 , 0 0 0 1 8 5 0 80 1,360,000 $ 0.71%9,655 $ 9,655 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Go d b y R o a d Gr a v e l 6 . 2 0 4 . 0 0 4 , 0 0 0 2 4 , 8 0 0 1 8 5 0 80 1,984,000 $ 0.71%14,085 $ 14,085 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Sa x t o n R o a d Di r t ( n o t m a i n t a i n e d - p o o r c o n d i t i o n ) D i r t 1 . 1 0 1 , 1 0 0 - 1 8 5 0 80 -$ 0.71%-$ -$ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Or c h a r d L i n e N o v a S c o t i a R o a d Br o w n R o a d Ta r a n d C h i p 6 . 8 0 0 . 5 0 5 0 0 3 , 4 0 0 1 9 9 5 80 68 272,000 $ 60.72%165,159 $ 24,774 $ 140,385 $ 2,064 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Or c h a r d L i n e B r o w n R o a d En d Gr a v e l 5 . 2 0 0 . 3 0 3 0 0 1 , 5 6 0 1 8 5 0 80 124,800 $ 0.71%886 $ 886 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s St a f f o r d R o a d F r o m L a k e s h o r e Gl e n E r i e Ta r a n d C h i p 8 . 5 0 1 . 3 0 1 , 3 0 0 1 1 , 0 5 0 1 8 5 0 80 884,000 $ 0.71%6,276 $ 6,276 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s La k e s h o r e L i n e ( f r o m 5 5 t o r o a d c l o s e d i s r o u g h ) A s p h a l t 6 . 8 0 6 , 8 0 0 - 2 0 0 4 80 77 -$ 83.39%-$ -$ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Cs i n o s R o a d Gr a v e l / D i r t ( r o u g h , n a r r o w ( 1 . 5 c a r wi d t h ) Gr a v e l 5 . 0 0 0 . 5 0 5 0 0 2 , 5 0 0 1 8 5 0 80 200,000 $ 0.71%1,420 $ 1,420 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s Go s h e n R o a d O f f o f E l g i n C o u n t y R o a d 5 5 Ta r a n d C h i p 6 . 5 0 0 . 4 0 4 0 0 2 , 6 0 0 1 9 8 8 80 61 208,000 $ 54.84%114,075 $ 27,093 $ 86,983 $ 1,426 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s C o r i n t h H e n r y S t r e e t As p h a l t 6 . 8 0 0 . 1 0 1 0 0 6 8 0 1 9 8 0 80 53 54,400 $ 30.95%16,835 $ 5,682 $ 11,153 $ 210 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s C o r i n t h G e o r g e S t r e e t As p h a l t 6 . 8 0 0 . 1 0 1 0 0 6 8 0 1 9 8 0 80 53 54,400 $ 30.95%16,835 $ 5,682 $ 11,153 $ 210 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s E d e n T r a v i s S t r e e t Na r r o w As p h a l t 3 . 8 0 0 . 1 0 1 0 0 3 8 0 2 0 0 2 80 75 30,400 $ 75.44%22,934 $ 1,433 $ 21,501 $ 287 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s E d e n G r a y S t r e e t Na r r o w As p h a l t 3 . 8 0 0 . 3 0 3 0 0 1 , 1 4 0 2 0 0 2 80 75 91,200 $ 75.44%68,803 $ 4,300 $ 64,503 $ 860 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s R i c h m o n d H o o v e r V a l l e y Gr a v e l 6 . 7 0 0 . 3 0 3 0 0 2 , 0 1 0 1 8 5 0 80 160,800 $ 0.71%1,142 $ 1,142 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s R i c h m o n d C h u r c h S t r e e t As p h a l t 6 . 7 0 0 . 2 0 2 0 0 1 , 3 4 0 1 9 8 5 80 58 107,200 $ 43.11%46,211 $ 12,708 $ 33,503 $ 578 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s R i c h m o n d J o h n S t r e e t As p h a l t 6 . 5 0 0 . 2 0 2 0 0 1 , 3 0 0 1 9 8 5 80 58 104,000 $ 43.11%44,832 $ 12,329 $ 32,503 $ 560 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s R i c h m o n d J a m e s S t r e e t As p h a l t 6 . 5 0 0 . 2 0 2 0 0 1 , 3 0 0 1 9 9 6 80 69 104,000 $ 61.87%64,348 $ 8,848 $ 55,500 $ 804 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s R i c h m o n d R i c h m o n d R o a d N o r t h o f H e r i t a g e L i n e As p h a l t 6 . 5 0 0 . 2 0 2 0 0 1 , 3 0 0 1 9 9 5 80 68 104,000 $ 60.72%63,149 $ 9,472 $ 53,677 $ 789 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s S t r a f f o r d v i l l e F i f t h S t r e e t As p h a l t 7 . 0 0 0 . 2 0 2 0 0 1 , 4 0 0 2 0 0 2 80 75 112,000 $ 75.44%84,495 $ 5,281 $ 79,214 $ 1,056 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s S t r a f f o r d v i l l e F o u r t h S t r e e t As p h a l t 6 . 6 0 0 . 2 0 2 0 0 1 , 3 2 0 2 0 0 2 80 75 105,600 $ 75.44%79,667 $ 4,979 $ 74,688 $ 996 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s S t r a f f o r d v i l l e T h i r d S t r e e t As p h a l t 6 . 6 0 0 . 3 0 3 0 0 1 , 9 8 0 2 0 0 2 80 75 158,400 $ 75.44%119,500 $ 7,469 $ 112,031 $ 1,494 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s S t r a f f o r d v i l l e F i r s t S t r e e t As p h a l t 6 . 6 0 0 . 3 0 3 0 0 1 , 9 8 0 2 0 0 2 80 75 158,400 $ 75.44%119,500 $ 7,469 $ 112,031 $ 1,494 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s S t r a f f o r d v i l l e M a i n S t r e e t As p h a l t 6 . 6 0 0 . 6 0 6 0 0 3 , 9 6 0 2 0 0 2 80 75 316,800 $ 75.44%239,000 $ 14,938 $ 224,063 $ 2,988 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s S t r a f f o r d v i l l e S e c o n d S t r e e t As p h a l t 6 . 6 0 0 . 1 0 1 0 0 6 6 0 2 0 0 2 80 75 52,800 $ 75.44%39,833 $ 2,490 $ 37,344 $ 498 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s S t r a f f o r d v i l l e E a s t S t r e e t As p h a l t 6 . 6 0 0 . 2 0 2 0 0 1 , 3 2 0 2 0 0 2 80 75 105,600 $ 75.44%79,667 $ 4,979 $ 74,688 $ 996 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s S t r a f f o r d v i l l e W e s t S t r e e t As p h a l t 6 . 6 0 0 . 4 0 4 0 0 2 , 6 4 0 2 0 0 2 80 75 211,200 $ 75.44%159,334 $ 9,958 $ 149,375 $ 1,992 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s S t r a f f o r d v i l l e S h o r t S t r e e t As p h a l t 6 . 6 0 0 . 1 0 1 0 0 6 6 0 2 0 0 2 80 75 52,800 $ 75.44%39,833 $ 2,490 $ 37,344 $ 498 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s S t r a f f o r d v i l l e S a n d y t o w n R o a d As p h a l t 6 . 6 0 0 . 6 0 6 0 0 3 , 9 6 0 2 0 0 2 80 75 316,800 $ 75.44%239,000 $ 14,938 $ 224,063 $ 2,988 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s S t r a f f o r d v i l l e O l d C h a p e l As p h a l t 6 . 6 0 0 . 1 0 1 0 0 6 6 0 2 0 0 2 80 75 52,800 $ 75.44%39,833 $ 2,490 $ 37,344 $ 498 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s S t r a f f o r d v i l l e D o n n e l y As p h a l t 6 . 6 0 0 . 1 0 1 0 0 6 6 0 2 0 0 2 80 75 52,800 $ 75.44%39,833 $ 2,490 $ 37,344 $ 498 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s S t r a f f o r d v i l l e H e s c h As p h a l t 6 . 6 0 0 . 1 0 1 0 0 6 6 0 2 0 0 2 80 75 52,800 $ 75.44%39,833 $ 2,490 $ 37,344 $ 498 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s S t r a f f o r d v i l l e G a r n h a m As p h a l t 6 . 6 0 0 . 3 0 3 0 0 1 , 9 8 0 2 0 0 2 80 75 158,400 $ 75.44%119,500 $ 7,469 $ 112,031 $ 1,494 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s S t r a f f o r d v i l l e A l w a R o a d As p h a l t 6 . 6 0 0 . 2 0 2 0 0 1 , 3 2 0 2 0 0 2 80 75 105,600 $ 75.44%79,667 $ 4,979 $ 74,688 $ 996 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s S t r a f f o r d v i l l e A r t h u r As p h a l t 6 . 6 0 0 . 1 0 1 0 0 6 6 0 2 0 0 2 80 75 52,800 $ 75.44%39,833 $ 2,490 $ 37,344 $ 498 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s S t r a f f o r d v i l l e D u k e As p h a l t 6 . 6 0 0 . 1 0 1 0 0 6 6 0 2 0 0 2 80 75 52,800 $ 75.44%39,833 $ 2,490 $ 37,344 $ 498 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a F u l t o n Un i o n Ce n t r e S t r e e t As p h a l t 8 . 0 0 0 . 2 0 2 0 0 1 , 6 0 0 2 0 0 2 80 75 128,000 $ 75.44%96,566 $ 6,035 $ 90,530 $ 1,207 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a C h a p e l As p h a l t 7 . 0 0 1 . 1 0 1 , 1 0 0 7 , 7 0 0 2 0 0 2 80 75 616,000 $ 75.44%464,723 $ 29,045 $ 435,678 $ 5,809 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a N o r t h As p h a l t 6 . 0 0 0 . 4 0 4 0 0 2 , 4 0 0 2 0 0 2 80 75 192,000 $ 75.44%144,849 $ 9,053 $ 135,796 $ 1,811 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a K i n g n a r r o w u p h i l l t o c e m e t e r y A s p h a l t 6 . 0 0 0 . 2 0 2 0 0 1 , 2 0 0 2 0 0 2 80 75 96,000 $ 75.44%72,424 $ 4,527 $ 67,898 $ 905 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a W a l n u t As p h a l t 6 . 4 0 0 . 2 0 2 0 0 1 , 2 8 0 2 0 0 2 80 75 102,400 $ 75.44%77,253 $ 4,828 $ 72,424 $ 966 $ Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . Pa g e 2 2 o f 3 4 H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-09-29H-22 Mu n i c i p a l i t y o f B a y h a m Ta n g i b l e C a p i t a l A s s e t I n v e n t o r y As a t D e c e m b e r 3 1 , 2 0 0 7 Dr a f t 7 : F e b r u a r y 1 1 , 2 0 0 9 Ro a d s - B a s e ROAD BASE CO N S T R U C T I O N / PU R C H A S E Y E A R US E F U L L I F E (y e a r s ) REMAINING USEFUL LIFE2007 REPLACEMENT COST - BASE ($80/sq m )Index at Construction Year BASECalculated Historical Cost @ ConstructionAccumulated Amortization from A cquisition to December 31, 2007Net Book Value at December 31, 2007Estimated 2008 Amortization LE N G T H (K M ) Roads - Base TANGIBLE CAPITAL ASSET VALUATION AS AT DECEMBER 31, 2007 ID F I R D E P A R T M E N T D I V I S I O N D E P A R T M E N T AS S E T TY P E AR E A S T R E E T FR O M TO AS S E T D E S C R I P T I O N SU R F A C E MA T E R I A L WI D T H (M ) BASE LE N G T H (M ) RO A D A R E A (S Q M ) RO A D B A S E Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a W a t e r As p h a l t 6 . 0 0 0 . 5 0 5 0 0 3 , 0 0 0 2 0 0 2 8 0 7 5 2 4 0 , 0 0 0 $ 75.44% 1 8 1 , 0 6 1 $ 11,316 $ 169,745 $ 2,263 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a F r o n t As p h a l t 6 . 0 0 0 . 1 0 1 0 0 6 0 0 2 0 0 2 80 75 48,000 $ 75.44%36,212 $ 2,263 $ 33,949 $ 453 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a O t t e r As p h a l t 6 . 0 0 0 . 1 0 1 0 0 6 0 0 2 0 0 2 80 75 48,000 $ 75.44%36,212 $ 2,263 $ 33,949 $ 453 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a O a k As p h a l t 6 . 0 0 0 . 1 4 1 4 0 8 4 0 2 0 0 2 80 75 67,200 $ 75.44%50,697 $ 3,169 $ 47,528 $ 634 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a Q u e e n As p h a l t 6 . 0 0 0 . 1 0 1 0 0 6 0 0 2 0 0 2 80 75 48,000 $ 75.44%36,212 $ 2,263 $ 33,949 $ 453 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a E d i s o n Fu l t o n En d As p h a l t 6 . 4 0 1 . 7 0 1 , 7 0 0 1 0 , 8 8 0 2 0 0 4 80 77 870,400 $ 83.39%725,805 $ 27,218 $ 698,587 $ 9,073 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a A n n As p h a l t 6 . 0 0 0 . 5 0 5 0 0 3 , 0 0 0 2 0 0 2 80 75 240,000 $ 75.44%181,061 $ 11,316 $ 169,745 $ 2,263 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a E l m As p h a l t 6 . 0 0 0 . 9 0 9 0 0 5 , 4 0 0 2 0 0 2 80 75 432,000 $ 75.44%325,910 $ 20,369 $ 305,540 $ 4,074 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a S n o w As p h a l t 5 . 5 0 0 . 2 0 2 0 0 1 , 1 0 0 2 0 0 2 80 75 88,000 $ 75.44%66,389 $ 4,149 $ 62,240 $ 830 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a C h e s t n u t As p h a l t 6 . 0 0 0 . 3 0 3 0 0 1 , 8 0 0 2 0 0 2 80 75 144,000 $ 75.44%108,637 $ 6,790 $ 101,847 $ 1,358 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a P i n e As p h a l t 5 . 0 0 0 . 2 0 2 0 0 1 , 0 0 0 2 0 0 2 80 75 80,000 $ 75.44%60,354 $ 3,772 $ 56,582 $ 754 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a U n i o n As p h a l t 6 . 0 0 0 . 5 0 5 0 0 3 , 0 0 0 2 0 0 2 80 75 240,000 $ 75.44%181,061 $ 11,316 $ 169,745 $ 2,263 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a P e a r l As p h a l t 5 . 5 0 0 . 2 0 2 0 0 1 , 1 0 0 2 0 0 2 80 75 88,000 $ 75.44%66,389 $ 4,149 $ 62,240 $ 830 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a C e n t r e As p h a l t 7 . 5 0 0 . 8 0 8 0 0 6 , 0 0 0 2 0 0 2 80 75 480,000 $ 75.44%362,122 $ 22,633 $ 339,489 $ 4,527 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a O l d M i l l As p h a l t 6 . 3 0 0 . 3 0 3 0 0 1 , 8 9 0 2 0 0 2 80 75 151,200 $ 75.44%114,068 $ 7,129 $ 106,939 $ 1,426 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s V i e n n a S o p e r As p h a l t 6 . 9 0 0 . 5 0 5 0 0 3 , 4 5 0 1 9 9 9 80 72 276,000 $ 65.90%181,887 $ 18,189 $ 163,699 $ 2,274 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l B r o c k R o a d Ro b i n s o n R o a d Er i u s R o a d As p h a l t 6 . 8 0 0 . 2 0 2 0 0 1 , 3 6 0 2 0 0 0 80 73 108,800 $ 70.99%77,234 $ 6,758 $ 70,476 $ 965 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l B r o c k R o a d Er i u s R o a d St r a c h a n R o a d As p h a l t 6 . 8 0 0 . 1 0 1 0 0 6 8 0 2 0 0 5 80 78 54,400 $ 87.79%47,760 $ 1,194 $ 46,566 $ 597 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l P i t t S t r e e t Ro b i n s o n R o a d Er i u s R o a d As p h a l t 9 . 0 0 0 . 1 0 1 0 0 9 0 0 1 9 8 5 80 58 72,000 $ 43.11%31,037 $ 8,535 $ 22,502 $ 388 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l P i t t S t r e e t Er i u s R o a d St r a c h a n R o a d As p h a l t 6 . 8 0 0 . 1 0 1 0 0 6 8 0 2 0 0 1 80 74 54,400 $ 74.13%40,327 $ 3,025 $ 37,303 $ 504 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l P i t t S t r e e t St r a c h a n R o a d En d As p h a l t 6 . 8 0 0 . 5 0 5 0 0 3 , 4 0 0 2 0 0 4 80 77 272,000 $ 83.39%226,814 $ 8,506 $ 218,308 $ 2,835 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l W e l l i n g t o n R o a d V i c t o r i a R o a d En d As p h a l t 7 . 2 0 0 . 4 5 4 5 0 3 , 2 4 0 1 9 8 5 80 58 259,200 $ 43.11%111,735 $ 30,727 $ 81,008 $ 1,397 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l W a t e r l o o As p h a l t 6 . 6 0 0 . 5 0 5 0 0 3 , 3 0 0 1 9 9 9 80 72 264,000 $ 65.90%173,979 $ 17,398 $ 156,581 $ 2,175 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l E r i e u s Br o c k R o a d En d Gr a v e l 5 . 4 0 0 . 1 0 1 0 0 5 4 0 1 9 8 5 80 58 43,200 $ 43.11%18,622 $ 5,121 $ 13,501 $ 233 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l E r i e u s Br o c k R o a d Ro b i n s o n R o a d As p h a l t 6 . 8 0 0 . 5 0 5 0 0 3 , 4 0 0 1 9 8 5 80 58 272,000 $ 43.11%117,252 $ 32,244 $ 85,008 $ 1,466 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l S t r a c h a n R o a d P i t t S t r e e t En d As p h a l t 6 . 0 0 0 . 2 0 2 0 0 1 , 2 0 0 2 0 0 5 80 78 96,000 $ 87.79%84,283 $ 2,107 $ 82,176 $ 1,054 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l S t r a c h a n R o a d W e l l i n g t o n R o a d Pi t t S t r e e t As p h a l t 6 . 8 0 0 . 3 0 3 0 0 2 , 0 4 0 1 9 9 8 80 71 163,200 $ 64.34%104,999 $ 11,812 $ 93,186 $ 1,312 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l S t r a c h a n R o a d W e l l i n g t o n R o a d Wa t e r l o o R o a d As p h a l t 1 0 . 5 0 0 . 4 0 4 0 0 4 , 2 0 0 1 9 8 5 80 58 336,000 $ 43.11%144,841 $ 39,831 $ 105,010 $ 1,811 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l S t r a c h a n R o a d W a t e r l o o R o a d Ro b i n s o n R o a d As p h a l t 6 . 0 0 0 . 7 0 7 0 0 4 , 2 0 0 1 9 8 5 80 58 336,000 $ 43.11%144,841 $ 39,831 $ 105,010 $ 1,811 $ Tr a n s p o r t a t i o n S e r v i c e s In f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l B o d s w o r t h Gr a v e l 5 . 0 0 0 . 0 2 2 0 1 0 0 1 8 5 0 80 8,000 $ 0.71%57 $ 57 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l V i c t o r i a R o a d W e l l i n g t o n R o a d Pi t t S t r e e t ( e n d ) As p h a l t 6 . 8 0 0 . 2 0 2 0 0 1 , 3 6 0 1 9 9 8 80 71 108,800 $ 64.34%69,999 $ 7,875 $ 62,124 $ 875 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l E l i z a b e t h S t r e e t N o r t h E n d We l l i n g t o n R o a d As p h a l t 7 . 0 0 0 . 4 0 4 0 0 2 , 8 0 0 1 9 8 5 80 58 224,000 $ 43.11%96,561 $ 26,554 $ 70,007 $ 1,207 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l E l i z a b e t h S t r e e t W e l l i n g t o n R o a d So u t h E n d As p h a l t 7 . 0 0 0 . 3 0 3 0 0 2 , 1 0 0 2 0 0 2 80 75 168,000 $ 75.44%126,743 $ 7,921 $ 118,821 $ 1,584 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l N e w t o n As p h a l t 6 . 0 0 0 . 3 0 3 0 0 1 , 8 0 0 1 8 5 0 80 144,000 $ 0.71%1,022 $ 1,022 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l S h a k e s p e a r e As p h a l t 7 . 2 0 0 . 4 0 4 0 0 2 , 8 8 0 1 9 8 5 80 58 230,400 $ 43.11%99,320 $ 27,313 $ 72,007 $ 1,241 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l H a n n a h As p h a l t 7 . 4 0 0 . 1 0 1 0 0 7 4 0 2 0 0 6 80 79 59,200 $ 93.69%55,462 $ 693 $ 54,769 $ 693 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l W i l l i a m As p h a l t 6 . 8 0 0 . 1 0 1 0 0 6 8 0 2 0 0 6 80 79 54,400 $ 93.69%50,965 $ 637 $ 50,328 $ 637 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l M i l t o n Wa t e r l o o t o E n d i s g r a v e l , r o u g h A s p h a l t 6 . 0 0 0 . 6 0 6 0 0 3 , 6 0 0 1 9 8 5 80 58 288,000 $ 43.11%124,150 $ 34,141 $ 90,008 $ 1,552 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l A d d i s o n Ho m e r En d Gr a v e l 7 . 0 0 0 . 1 0 1 0 0 7 0 0 1 9 8 5 80 58 56,000 $ 43.11%24,140 $ 6,639 $ 17,502 $ 302 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l A d d i s o n Li b b e y Ho m e r As p h a l t 7 . 0 0 0 . 6 0 6 0 0 4 , 2 0 0 1 9 8 5 80 58 336,000 $ 43.11%144,841 $ 39,831 $ 105,010 $ 1,811 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l B u r w e l l As p h a l t 7 . 0 0 0 . 1 0 1 0 0 7 0 0 1 9 9 6 80 69 56,000 $ 61.87%34,649 $ 4,764 $ 29,885 $ 433 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l T e n n y s o n As p h a l t 7 . 0 0 0 . 1 0 1 0 0 7 0 0 1 9 9 6 80 69 56,000 $ 61.87%34,649 $ 4,764 $ 29,885 $ 433 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l S o u t h e y As p h a l t 7 . 0 0 0 . 1 0 1 0 0 7 0 0 1 9 9 6 80 69 56,000 $ 61.87%34,649 $ 4,764 $ 29,885 $ 433 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l C o w p e r Gr a v e l 5 . 0 0 0 . 2 0 2 0 0 1 , 0 0 0 1 8 5 0 80 80,000 $ 0.71%568 $ 568 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l H o m e r Gr a v e l 3 . 8 0 0 . 1 0 1 0 0 3 8 0 1 8 5 0 80 30,400 $ 0.71%216 $ 216 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l L i b b e y S t r e e t C h a t h a m R o a d Pa r k E n t r a n c e As p h a l t 6 . 0 0 0 . 4 0 4 0 0 2 , 4 0 0 1 9 8 5 80 58 192,000 $ 43.11%82,766 $ 22,761 $ 60,006 $ 1,035 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l L i b b e y S t r e e t P a r k E n t r a n c e En d Gr a v e l 4 . 5 0 0 . 3 0 3 0 0 1 , 3 5 0 1 8 5 0 80 108,000 $ 0.71%767 $ 767 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l R o b i n s o n R o a d W e l l i n g t o n R o a d Tu r n A r o u n d As p h a l t 9 . 5 0 0 . 4 0 4 0 0 3 , 8 0 0 1 9 8 5 80 58 304,000 $ 43.11%131,047 $ 36,038 $ 95,009 $ 1,638 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l F a y e Gr a v e l 4 . 5 0 0 . 1 0 1 0 0 4 5 0 1 8 5 0 80 36,000 $ 0.71%256 $ 256 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l M c C o r d Gr a v e l 3 . 3 0 0 . 2 0 2 0 0 6 6 0 1 8 5 0 80 52,800 $ 0.71%375 $ 375 $ -$ -$ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l D r u r y L a n e As p h a l t 7 . 0 0 0 . 1 0 1 0 0 7 0 0 1 9 8 5 80 58 56,000 $ 43.11%24,140 $ 6,639 $ 17,502 $ 302 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l H o w a r d S t r e e t As p h a l t 7 . 0 0 0 . 2 0 2 0 0 1 , 4 0 0 1 9 8 5 80 58 112,000 $ 43.11%48,280 $ 13,277 $ 35,003 $ 604 $ Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R o a d s P o r t B u r w e l l H a g g e r m a n S t r e e t Sa n d Gr a v e l 4 . 0 0 0 . 3 0 3 0 0 1 , 2 0 0 1 9 8 5 80 58 96,000 $ 43.11%41,383 $ 11,380 $ 30,003 $ 517 $ 107,452,000 $ 28,282,121 $ 5,539,602 $ 22,742,519 $ 349,403 $ No t e : I t h a s b e e n a s s u m e d t h a t a l l g r a v e l r o a d s w e r e c o n s t r u c t e d i n 1 8 5 0 . Bayham 20,218,246.70 4,699,984.67 15,518,262.00 248,659.54 Corinth 33,670.10 11,363.66 22,306.44 420.88 Su r f a c e Re p l C o s t / Sq M Us e f u l L i f e Eden 91,737.53 5,733.60 86,003.93 1,146.72 Gr a v e l 9. 9 6 20 Port Burwell 2,550,729.41 466,342.09 2,084,387.30 31,843.37 Ta r a n d C h i p 3. 0 7 15 Richmond 219,681.65 44,498.62 175,183.03 2,731.75 As p h a l t 19 . 1 3 15 Straffordville 1,598,164.30 99,885.27 1,498,279.04 19,977.05 Di r t 1. 5 3 20 Vienna 3,569,890.82 211,793.84 3,358,096.96 44,623.64 28,282,120.50 5,539,601.74 22,742,518.70 349,402.95 Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . Pa g e 2 3 o f 3 4 H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-09-29H-23 Mu n i c i p a l i t y o f B a y h a m Ta n g i b l e C a p i t a l A s s e t I n v e n t o r y As a t D e c e m b e r 3 1 , 2 0 0 7 Dr a f t 7 : F e b r u a r y 1 1 , 2 0 0 9 Br i d g e s ID F I R D E P A R T M E N T D I V I S I O N D E P A R T M E N T A S S E T A S S E T N A M E CO M P O N E N T DE S C R I P T I O N ST R U C T U R E T Y P E BR I D G E DE C K LE N G T H (M ) BR I D G E ST R E E T WI D T H (M ) TO T A L DE C K A RE A (S Q M ) AC T U A L HI S T O R I C A L CO S T (i f a v a i l a b l e ) RE P L A C E M E N T CO S T D A T E (Y E A R ) RE P L A C E M E N T CO S T RE P L A C E M E N T CO S T S O U R C E YE A R O F CO N S T R U C T I O N / PU R C H A S E US E F U L LI F E (Y R S ) RE M A I N I N G US E F U L LIFEYEAR OF BETTERMENTBETTERMENT COST Index at Construction Year Actutal Historical Cost Calculated Historical Cost @ Acquisition/ ConstructionAccumulated Amortization from A cquisition to December 31, 2007Net Book Value at December 31, 2007 B1 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s B r i d g e B a y n o r N o r t h S p e c i a l R o u t e s - B i c y c l e S t e e l T r u s s - 1 L a n e 25 . 7 0 4 . 7 0 1 2 0 . 7 9 20 0 7 82 8 , 9 2 0 $ B e n c h m a r k D a t a 19 4 0 40 3.74%- 30,967 30,967 - - B2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s B r i d g e C a r s o n Pr e c a s t C o n c r e t e S i m p l y S u p p o r t e d - 2 La n e s 52 . 9 0 1 0 . 1 0 5 3 4 . 2 9 20 0 7 3, 2 8 0 , 7 7 0 $ B e n c h m a r k D a t a 19 6 9 40 2 13.73% - 450,291 427,776 22,515 11,257 B3 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s B r i d g e B a y n o r S o u t h Co n c r e t e R i g i d F r a m e - 2 L a n e s 9. 3 0 5 . 4 0 5 0 . 2 2 20 0 7 30 8 , 3 7 2 $ B e n c h m a r k D a t a 19 1 5 40 2.56%- 7,883 7,883 - - B4 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s B r i d g e S t e w a r t ( R o b e r t s o n ) Ba i l e y B r i d g e - 1 L a n e 24 . 9 0 5 . 5 0 1 3 6 . 9 5 20 0 7 84 0 , 9 3 2 $ B e n c h m a r k D a t a 19 8 0 40 1 3 30.95% - 260,241 175,663 84,578 6,506 B5 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s B r i d g e L i g h t Ri g i d F r a m e - 2 L a n e s 9. 1 0 7 . 8 0 7 0 . 9 8 20 0 7 43 5 , 8 4 8 $ B e n c h m a r k D a t a 19 3 0 40 3.95%- 17,203 17,203 - - B6 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s B r i d g e T u n n e l Hy b r i d , R i g i d F r a m e , P r e c a s t B e a m s - 2 La n e s 11 . 1 0 7 . 6 0 8 4 . 3 6 20 0 7 51 8 , 0 0 7 $ B e n c h m a r k D a t a 19 3 0 40 3.95%- 20,446 20,446 - - B7 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s B r i d g e G o d b y Co n c r e t e P r e c a s t B e a m s - 2 L a n e s 12 . 2 0 8 . 2 0 1 0 0 . 0 4 20 0 7 61 4 , 2 8 9 $ B e n c h m a r k D a t a 19 3 0 40 3.95%- 24,246 24,246 - - B1 0 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s B r i d g e C l a r k e ( R o g e r s ) S p e c i a l R o u t e s - B i c y c l e S t e e l T r u s s - 1 L a n e 21 . 4 0 4 . 9 0 1 0 4 . 8 6 20 0 7 71 9 , 6 0 0 $ B e n c h m a r k D a t a 19 3 0 40 3.95%- 28,403 28,403 - - - 839,680 732,587 107,093 17,763 Bridges TANGIBLE CAPITAL ASSET VALUATION AS AT DECEMBER 31, 2007 Estimated 2008 Amortization Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . Pa g e 2 4 o f 3 4 H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-09-29H-24 Mu n i c i p a l i t y o f B a y h a m Ta n g i b l e C a p i t a l A s s e t I n v e n t o r y As a t D e c e m b e r 3 1 , 2 0 0 7 Dr a f t 7 : F e b r u a r y 1 1 , 2 0 0 9 Cu l v e r t s ID F I R D E P A R T M E N T D I V I S I O N D E P A R T M E N T A S S E T ST R U C T U R E TY P E CO M P O N E N T DE S C R I P T I O N ST R U C T U R E T Y P E CU L V E R T LE N G T H (M ) PL A T F O R M WI D T H (M ) CU L V E R T DI A M E T E R (M ) A C T U A L HI S T O R I C A L CO S T ( i f av a i l a b l e ) RE P L A C E M E N T CO S T D A T E (Y E A R ) RE P L A C E M E N T CO S T RE P L A C E M E N T C O S T SO U R C E YE A R O F CO N S T R U C T I O N / PU R C H A S E US E F U L LI F E (Y R S ) RE M A I N I N G US E F U L L I F E USEFUL LIFE MEASUREYEAR OF BETTERMENTBETTERMENT COST Index at Construction Year Actual Historical Cost Calculated Historical Cost @ Acquisition/ ConstructionAccumulated Amortization from A cquisition to December 31, 2007Net Book Value at December 31, 2007 C1 T r a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s C u l v e r t S o m e r s S p e c i a l R o u t e s - B i c y c l e C . S . P . P i p e - 2 L a n e s 21 . 0 0 6. 0 0 3. 5 0 $ 2 7 , 8 5 2 2 0 0 7 $ 3 6 , 9 1 8 In f l a t e d H C 20 0 2 40 35 YEARS 75.44% 2 7 , 8 5 2 - 3 , 4 8 2 2 4 , 3 7 1 696 C2 T r a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s C u l v e r t B e s t C. P l a t e S t e e l A r c h - 2 L a n e s 19 . 7 0 10 . 0 0 1. 8 0 20 0 2 $ 3 5 , 0 0 0 Pr o v i d e d b y B a y h a m 20 0 2 40 35 YEARS 100.00% - 35,000 4,375 30,625 875 C3 T r a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s C u l v e r t E d e n C. P l a t e S t e e l R o u n d P i p e - 2 L a n e s 2 4 . 0 0 8. 5 0 3. 3 0 20 0 2 $ 4 8 , 0 0 8 Be n c h m a r k D a t a 19 6 0 40 YEARS 12.60% - 6,047 6,047 - - C4 T r a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s C u l v e r t S p r i n g e r H i l l C. P l a t e S t e e l R o u n d P i p e - 2 L a n e s 3 6 . 7 0 12 . 0 0 3. 4 0 20 0 2 $ 1 0 3 , 6 4 1 Be n c h m a r k D a t a 19 6 0 40 YEARS 12.60% - 13,054 13,054 - - C5 T r a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s C u l v e r t H o w e y Ca s t i n P l a c e R i g i d F r a m e - 2 L a n e s 2 4 . 4 0 11 . 0 0 3. 0 0 20 0 2 $ 6 3 , 1 6 4 Be n c h m a r k D a t a 19 5 0 40 YEARS 8.61% - 5,440 5,440 - - C6 T r a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s C u l v e r t T u n n e l W e s t ` 25 . 9 0 10 . 0 0 2. 2 0 20 0 2 $ 6 0 , 9 5 2 Be n c h m a r k D a t a 19 6 0 40 YEARS 12.60% - 7,677 7,677 - - C7 T r a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s C u l v e r t T u n n e l E a s t Pr e c a s t C o n c r e t e B o x - 2 L a n e s 30 . 0 0 10 . 0 0 2. 5 0 20 0 2 $ 7 0 , 6 0 0 Be n c h m a r k D a t a 19 8 0 40 13 YEARS 41.02% - 28,961 19,548 9,412 724 41 8 , 2 8 3 $ 27,852 96,178 59,622 64,408 2,295 pe r s q . m So m e r s C u l v e r t 2 9 3 . 0 0 $ Be s t C u l v e r t 1 7 7 . 6 6 $ A ve r a g e 2 3 5 . 3 3 $ Culverts TANGIBLE CAPITAL ASSET VALUATION AS AT DECEMBER 31, 2007 Estimated 2008 Amortization Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . Pa g e 2 5 o f 3 4 H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-09-29H-25 Mu n i c i p a l i t y o f B a y h a m Ta n g i b l e C a p i t a l A s s e t I n v e n t o r y As a t D e c e m b e r 3 1 , 2 0 0 7 Dr a f t 7 : F e b r u a r y 1 1 , 2 0 0 9 Si d e w a l k s ID F I R D E P A R T M E N T D I V I S I O N D E P A R T M E N T A R E A L O C A T I O N WI D T H (F T ) LE N G T H (F T ) AR E A (S Q F T ) AC T U A L HI S T O R I C A L CO S T ( i f av a i l a b l e ) 20 0 5 R C ES T I M A T E S PR O V I D E D B Y BA Y H A M ($ 4 . 5 3 c o n s t . + $ 2 . 4 0 pr e p p e r f t 2 ) RE P L A C E M E N T CO S T D A T E (Y E A R ) RE P L A C E M E N T CO S T RE P L A C E M E N T CO S T S O U R C E ES T I M A T E OF A G E (F R O M BA Y H A M ) YE A R O F CO N S T R U C T I O N / PU R C H A S E US E F U L LI F E (Y R S ) RE M A I N I N G US E F U L L I F E YE A R O F BE T T E R M E N T BETTERMENT COST Index at Construction Year Actual Historical Costs Calculated Historical Cost @ Acquisition/ ConstructionAccumulated Amortization from A cquisition to December 31, 2007Net Book Value at December 31, 2007 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e P l a n k R o a d 3. 1 1 3 , 5 0 9 . 0 0 1 0 , 9 1 2 . 9 9 $ 7 5 , 6 2 7 . 0 2 2 0 0 7 $ 8 6 , 1 4 0 . 8 8 In d e x e d C o s t s P r o v i d e d Ne w 20 0 4 50 4 7 83.39% - 7 1 , 8 3 1 4 , 3 1 0 6 7 , 5 2 1 1 , 4 3 7 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e P l a n k R o a d 5. 0 0 3 3 1 . 0 0 1 , 6 5 5 . 0 0 $ 1 1 , 4 6 9 . 1 5 2 0 0 7 $ 1 3 , 0 6 3 . 6 2 In d e x e d C o s t s P r o v i d e d Ne w 20 0 4 50 4 7 83.39% - 1 0 , 8 9 3 6 5 4 1 0 , 2 4 0 2 1 8 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e P l a n k R o a d 6. 0 0 3 1 4 . 0 0 1 , 8 8 4 . 0 0 $ 1 3 , 0 5 6 . 1 2 2 0 0 7 $ 1 4 , 8 7 1 . 2 1 In d e x e d C o s t s P r o v i d e d Ne w 20 0 4 50 4 7 83.39% - 1 2 , 4 0 1 7 4 4 1 1 , 6 5 7 2 4 8 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e H e r i t a g e L i n e 3 . 1 1 2 , 2 5 6 . 0 0 7 , 0 1 6 . 1 6 $ 4 8 , 6 2 1 . 9 9 2 0 0 7 $ 5 5 , 3 8 1 . 5 4 In d e x e d C o s t s P r o v i d e d Ne w 20 0 4 50 4 7 83.39% - 4 6 , 1 8 1 2 , 7 7 1 4 3 , 4 1 0 9 2 4 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e H e r i t a g e L i n e 4 . 0 0 1 , 1 7 4 . 0 0 4 , 6 9 6 . 0 0 $ 3 2 , 5 4 3 . 2 8 2 0 0 7 $ 3 7 , 0 6 7 . 5 3 In d e x e d C o s t s P r o v i d e d Ne w 20 0 4 50 4 7 83.39% - 3 0 , 9 1 0 1 , 8 5 5 2 9 , 0 5 5 6 1 8 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e H e r i t a g e L i n e 3 . 0 5 5 7 0 . 0 0 1 , 7 3 8 . 5 0 $ 1 2 , 0 4 7 . 8 1 2 0 0 7 $ 1 3 , 7 2 2 . 7 2 In d e x e d C o s t s P r o v i d e d Ol d 19 7 5 50 1 8 24.34% - 3 , 3 4 0 2 , 1 3 7 1 , 2 0 2 6 7 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e H e r i t a g e L i n e 2 . 5 0 1 2 5 . 0 0 3 1 2 . 5 0 $ 2 , 1 6 5 . 6 3 2 0 0 7 $ 2 , 4 6 6 . 7 0 In d e x e d C o s t s P r o v i d e d Ol d 19 7 5 50 1 8 24.34% - 6 0 0 3 8 4 2 1 6 1 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e D u k e S t r e e t 4. 0 0 3 3 5 . 0 0 1 , 3 4 0 . 0 0 $ 9 , 2 8 6 . 2 0 2 0 0 7 $ 1 0 , 5 7 7 . 1 9 In d e x e d C o s t s P r o v i d e d Ne w 20 0 4 50 4 7 83.39% - 8 , 8 2 0 5 2 9 8 , 2 9 1 1 7 6 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e M a i n S t r e e t 4. 0 0 1 1 5 . 0 0 4 6 0 . 0 0 $ 3 , 1 8 7 . 8 0 2 0 0 7 $ 3 , 6 3 0 . 9 8 In d e x e d C o s t s P r o v i d e d Ne w 20 0 4 50 4 7 83.39% - 3 , 0 2 8 1 8 2 2 , 8 4 6 6 1 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e M a i n S t r e e t 3. 0 0 3 1 2 . 0 0 9 3 6 . 0 0 $ 6 , 4 8 6 . 4 8 2 0 0 7 $ 7 , 3 8 8 . 2 5 In d e x e d C o s t s P r o v i d e d Ki n d o f N e w 1 9 9 5 50 3 8 60.72% - 4 , 4 8 6 1 , 0 7 7 3 , 409 90 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e M a i n S t r e e t 3. 0 5 3 0 0 . 0 0 9 1 5 . 0 0 $ 6 , 3 4 0 . 9 5 2 0 0 7 $ 7 , 2 2 2 . 4 8 In d e x e d C o s t s P r o v i d e d Ol d 19 7 5 50 1 8 24.34% - 1 , 7 5 8 1 , 1 2 5 6 3 3 3 5 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e M a i n S t r e e t 2. 0 8 4 0 0 . 0 0 8 3 2 . 0 0 $ 5 , 7 6 5 . 7 6 2 0 0 7 $ 6 , 5 6 7 . 3 3 In d e x e d C o s t s P r o v i d e d Re a l l y O l d 1 9 5 5 50 8.09% - 5 3 1 5 3 1 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e G a r n a h a m S t r e e t 3 . 5 0 2 6 0 . 0 0 9 1 0 . 0 0 $ 6 , 3 0 6 . 3 0 2 0 0 7 $ 7 , 1 8 3 . 0 2 In d e x e d C o s t s P r o v i d e d Ol d 19 7 5 50 1 8 24.34% - 1 , 7 4 8 1 , 1 1 9 6 2 9 3 5 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e G a r n a h a m S t r e e t 4 . 0 0 1 3 5 . 0 0 5 4 0 . 0 0 $ 3 , 7 4 2 . 2 0 2 0 0 7 $ 4 , 2 6 2 . 4 5 In d e x e d C o s t s P r o v i d e d Ne w 20 0 4 50 4 7 83.39% - 3 , 5 5 4 2 1 3 3 , 3 4 1 7 1 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e W e s t S t r e e t 3. 0 5 2 7 5 . 0 0 8 3 8 . 7 5 $ 5 , 8 1 2 . 5 4 2 0 0 7 $ 6 , 6 2 0 . 6 1 In d e x e d C o s t s P r o v i d e d Ol d 1 9 7 5 5 0 1 8 2 4 . 3 4 % - 1 , 6 1 1 1 , 0 3 1 5 8 0 3 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e W e s t S t r e e t 3 . 1 1 2 8 2 . 0 0 8 7 7 . 0 2 $ 6 , 0 7 7 . 7 5 2 0 0 7 $ 6 , 9 2 2 . 6 9 In d e x e d C o s t s P r o v i d e d Ki n d o f N e w 1 9 9 5 5 0 3 8 6 0 . 7 2 % - 4 , 2 0 3 1 , 0 0 9 3 , 195 84 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e W e s t S t r e e t 3 . 0 0 2 6 0 . 0 0 7 8 0 . 0 0 $ 5 , 4 0 5 . 4 0 2 0 0 7 $ 6 , 1 5 6 . 8 7 In d e x e d C o s t s P r o v i d e d Ol d 1 9 7 5 5 0 1 8 2 4 . 3 4 % - 1 , 4 9 8 9 5 9 5 3 9 3 0 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e E a s t S t r e e t 3 . 0 0 2 5 0 . 0 0 7 5 0 . 0 0 $ 5 , 1 9 7 . 5 0 2 0 0 7 $ 5 , 9 2 0 . 0 7 In d e x e d C o s t s P r o v i d e d Ol d 1 9 7 5 5 0 1 8 2 4 . 3 4 % - 1 , 4 4 1 9 2 2 5 1 9 2 9 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e F i r s t S t r e e t 3 . 0 8 1 , 0 2 0 . 0 0 3 , 1 4 1 . 6 0 $ 2 1 , 7 7 1 . 2 9 2 0 0 7 $ 2 4 , 7 9 7 . 9 9 In d e x e d C o s t s P r o v i d e d Ki n d o f N e w 1 9 9 5 5 0 3 8 6 0 . 7 2 % - 1 5 , 0 5 7 3 , 6 1 4 1 1 , 4 4 4 301 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e S e c o n d S t r e e t 3 . 0 5 3 9 0 . 0 0 1 , 1 8 9 . 5 0 $ 8 , 2 4 3 . 2 4 2 0 0 7 $ 9 , 3 8 9 . 2 3 In d e x e d C o s t s P r o v i d e d Ol d 1 9 7 5 5 0 1 8 2 4 . 3 4 % - 2 , 2 8 5 1 , 4 6 2 8 2 3 4 6 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e T h i r d S t r e e t 3 . 0 5 4 2 0 . 0 0 1 , 2 8 1 . 0 0 $ 8 , 8 7 7 . 3 3 2 0 0 7 $ 1 0 , 1 1 1 . 4 8 In d e x e d C o s t s P r o v i d e d Ol d 1 9 7 5 5 0 1 8 2 4 . 3 4 % - 2 , 4 6 1 1 , 5 7 5 8 8 6 4 9 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e T h i r d S t r e e t 3 . 0 8 2 6 0 . 0 0 8 0 0 . 8 0 $ 5 , 5 4 9 . 5 4 2 0 0 7 $ 6 , 3 2 1 . 0 6 In d e x e d C o s t s P r o v i d e d Ki n d o f N e w 1 9 9 5 5 0 3 8 6 0 . 7 2 % - 3 , 8 3 8 9 2 1 2 ,917 77 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e S h o r t S t r e e t 3 . 0 0 1 9 5 . 0 0 5 8 5 . 0 0 $ 4 , 0 5 4 . 0 5 2 0 0 7 $ 4 , 6 1 7 . 6 5 In d e x e d C o s t s P r o v i d e d Ol d 1 9 7 5 5 0 1 8 2 4 . 3 4 % - 1 , 1 2 4 7 1 9 4 0 5 2 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s E d e n E d e n L i n e 4 . 0 0 6 2 0 . 0 0 2 , 4 8 0 . 0 0 $ 1 7 , 1 8 6 . 4 0 2 0 0 7 $ 1 9 , 5 7 5 . 7 0 In d e x e d C o s t s P r o v i d e d Ne w 2 0 0 4 5 0 4 7 8 3 . 3 9 % - 1 6 , 3 2 4 9 7 9 1 5 , 3 4 4 3 2 6 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s E d e n E d e n L i n e 3 . 0 8 1 , 7 4 0 . 0 0 5 , 3 5 9 . 2 0 $ 3 7 , 1 3 9 . 2 6 2 0 0 7 $ 4 2 , 3 0 2 . 4 5 In d e x e d C o s t s P r o v i d e d Ol d 1 9 7 5 5 0 1 8 2 4 . 3 4 % - 1 0 , 2 9 5 6 , 5 8 9 3 , 7 0 6 2 0 6 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s E d e n P l a n k R o a d 4 . 0 0 1 , 6 8 5 . 0 0 6 , 7 4 0 . 0 0 $ 4 6 , 7 0 8 . 2 0 2 0 0 7 $ 5 3 , 2 0 1 . 6 9 In d e x e d C o s t s P r o v i d e d Ne w 2 0 0 4 5 0 4 7 8 3 . 3 9 % - 4 4 , 3 6 4 2 , 6 6 2 4 1 , 7 0 2 8 8 7 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s V i e n n a P l a n k R o a d 4 . 0 0 1 , 7 3 5 . 0 0 6 , 9 4 0 . 0 0 $ 4 8 , 0 9 4 . 2 0 2 0 0 7 $ 5 4 , 7 8 0 . 3 8 In d e x e d C o s t s P r o v i d e d Ne w 2 0 0 4 5 0 4 7 8 3 . 3 9 % - 4 5 , 6 8 0 2 , 7 4 1 4 2 , 9 3 9 9 1 4 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s V i e n n a E d i s o n D r i v e 3 . 0 0 1 , 1 3 5 . 0 0 3 , 4 0 5 . 0 0 $ 2 3 , 5 9 6 . 6 5 2 0 0 7 $ 2 6 , 8 7 7 . 1 2 In d e x e d C o s t s P r o v i d e d Ol d 1 9 7 5 5 0 1 8 2 4 . 3 4 % - 6 , 5 4 1 4 , 1 8 6 2 , 3 5 5 1 3 1 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s V i e n n a E l m S t r e e t 3. 1 1 1 , 1 5 0 . 0 0 3 , 5 7 6 . 5 0 $ 2 4 , 7 8 5 . 1 5 2 0 0 7 $ 2 8 , 2 3 0 . 8 4 In d e x e d C o s t s P r o v i d e d Ne w 2 0 0 4 5 0 4 7 8 3 . 3 9 % - 2 3 , 5 4 1 1 , 4 1 2 2 2 , 1 2 9 4 7 1 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s V i e n n a F u l t o n S t r e e t 3 . 0 0 3 7 5 . 0 0 1 , 1 2 5 . 0 0 $ 7 , 7 9 6 . 2 5 2 0 0 7 $ 8 , 8 8 0 . 1 0 In d e x e d C o s t s P r o v i d e d Ol d 19 7 5 50 1 8 24.34% - 2 , 1 6 1 1 , 3 8 3 7 7 8 4 3 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s V i e n n a F u l t o n S t r e e t 3 . 0 8 2 3 0 . 0 0 7 0 8 . 4 0 $ 4 , 9 0 9 . 2 1 2 0 0 7 $ 5 , 5 9 1 . 7 0 In d e x e d C o s t s P r o v i d e d Ki n d o f N e w 1 9 9 5 50 3 8 60.72% - 3 , 3 9 5 8 1 5 2 ,580 68 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s V i e n n a F u l t o n S t r e e t 2 . 0 8 3 0 0 . 0 0 6 2 4 . 0 0 $ 4 , 3 2 4 . 3 2 2 0 0 7 $ 4 , 9 2 5 . 5 0 In d e x e d C o s t s P r o v i d e d Ol d 19 7 5 50 1 8 24.34% - 1 , 1 9 9 7 6 7 4 3 2 2 4 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s V i e n n a F u l t o n S t r e e t 3 . 1 1 5 8 0 . 0 0 1 , 8 0 3 . 8 0 $ 1 2 , 5 0 0 . 3 3 2 0 0 7 $ 1 4 , 2 3 8 . 1 6 In d e x e d C o s t s P r o v i d e d Ne w 20 0 4 50 4 7 83.39% - 1 1 , 8 7 3 7 1 2 1 1 , 1 6 0 2 3 7 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s C o r i n t h B e s t L i n e 3. 0 8 2 9 0 . 0 0 8 9 3 . 2 0 $ 6 , 1 8 9 . 8 8 2 0 0 7 $ 7 , 0 5 0 . 4 1 In d e x e d C o s t s P r o v i d e d Ki n d o f N e w 1 9 9 5 50 3 8 60.72% - 4 , 2 8 1 1 , 0 2 7 3 , 254 86 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s C o r i n t h H e n r y S t r e e t 3 . 0 8 1 , 4 9 5 . 0 0 4 , 6 0 4 . 6 0 $ 3 1 , 9 0 9 . 8 8 2 0 0 7 $ 3 6 , 3 4 6 . 0 7 In d e x e d C o s t s P r o v i d e d Ol d 19 7 5 50 1 8 24.34% - 8 , 8 4 5 5 , 6 6 1 3 , 1 8 4 1 7 7 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s C o r i n t h H e n r y S t r e e t 3 . 0 0 3 1 5 . 0 0 9 4 5 . 0 0 $ 6 , 5 4 8 . 8 5 2 0 0 7 $ 7 , 4 5 9 . 2 9 In d e x e d C o s t s P r o v i d e d Ol d 19 7 5 50 1 8 24.34% - 1 , 8 1 5 1 , 1 6 2 6 5 4 3 6 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R i c h m o n d C h u r c h S t r e e t 3 . 0 8 3 6 5 . 0 0 1 , 1 2 4 . 2 0 $ 7 , 7 9 0 . 7 1 2 0 0 7 $ 8 , 8 7 3 . 7 9 In d e x e d C o s t s P r o v i d e d Ol d 19 7 5 50 1 8 24.34% - 2 , 1 5 9 1 , 3 8 2 7 7 7 4 3 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R i c h m o n d R i c h m o n d R o a d 4 . 0 0 1 8 5 . 0 0 7 4 0 . 0 0 $ 5 , 1 2 8 . 2 0 2 0 0 7 $ 5 , 8 4 1 . 1 4 In d e x e d C o s t s P r o v i d e d Ne w 20 0 4 50 4 7 83.39% - 4 , 8 7 1 2 9 2 4 , 5 7 9 9 7 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R i c h m o n d R i c h m o n d R o a d 3 . 0 0 2 9 5 . 0 0 8 8 5 . 0 0 $ 6 , 1 3 3 . 0 5 2 0 0 7 $ 6 , 9 8 5 . 6 8 In d e x e d C o s t s P r o v i d e d Ol d 19 7 5 50 1 8 24.34% - 1 , 7 0 0 1 , 0 8 8 6 1 2 3 4 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R i c h m o n d R i c h m o n d R o a d 5 . 1 0 5 . 0 0 2 5 . 5 0 $ 1 7 6 . 7 2 2 0 0 7 $ 2 0 1 . 2 8 In d e x e d C o s t s P r o v i d e d Ne w 20 0 4 50 4 7 83.39% - 1 6 8 1 0 1 5 8 3 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R i c h m o n d H e r i t a g e L i n e 3 . 0 0 8 0 0 . 0 0 2 , 4 0 0 . 0 0 $ 1 6 , 6 3 2 . 0 0 2 0 0 7 $ 1 8 , 9 4 4 . 2 2 In d e x e d C o s t s P r o v i d e d Ol d 19 7 5 50 1 8 24.34% - 4 , 6 1 0 2 , 9 5 1 1 , 6 6 0 9 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l R o b i n s o n 3. 0 8 1 , 3 9 0 . 0 0 4 , 2 8 1 . 2 0 $ 2 9 , 6 6 8 . 7 2 2 0 0 7 $ 3 3 , 7 9 3 . 3 4 In d e x e d C o s t s P r o v i d e d Ol d 19 7 5 50 1 8 24.34% - 8 , 2 2 4 5 , 2 6 3 2 , 9 6 1 1 6 4 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l R o b i n s o n 4. 0 0 6 . 0 0 2 4 . 0 0 $ 1 6 6 . 3 2 2 0 0 7 $ 1 8 9 . 4 4 In d e x e d C o s t s P r o v i d e d Ki n d o f N e w 1 9 9 5 50 3 8 60.72% - 1 1 5 2 8 8 7 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l R o b i n s o n 5. 0 0 1 , 5 4 0 . 0 0 7 , 7 0 0 . 0 0 $ 5 3 , 3 6 1 . 0 0 2 0 0 7 $ 6 0 , 7 7 9 . 3 8 In d e x e d C o s t s P r o v i d e d Ki n d o f N e w 1 9 9 5 50 3 8 60.72% - 3 6 , 9 0 5 8 , 8 5 7 2 8 , 0 4 8 738 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l R o b i n s o n 6. 0 0 8 2 5 . 0 0 4 , 9 5 0 . 0 0 $ 3 4 , 3 0 3 . 5 0 2 0 0 7 $ 3 9 , 0 7 2 . 4 6 In d e x e d C o s t s P r o v i d e d Ne w 20 0 4 50 4 7 83.39% - 3 2 , 5 8 2 1 , 9 5 5 3 0 , 6 2 7 6 5 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l R o b i n s o n 9. 1 0 5 0 0 . 0 0 4 , 5 5 0 . 0 0 $ 3 1 , 5 3 1 . 5 0 2 0 0 7 $ 3 5 , 9 1 5 . 0 9 In d e x e d C o s t s P r o v i d e d Ki n d o f N e w 1 9 9 5 50 3 8 60.72% - 2 1 , 8 0 8 5 , 2 3 4 1 6 , 5 7 4 436 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l R o b i n s o n 11 . 0 5 2 9 5 . 0 0 3 , 2 5 9 . 7 5 $ 2 2 , 5 9 0 . 0 7 2 0 0 7 $ 2 5 , 7 3 0 . 6 0 In d e x e d C o s t s P r o v i d e d Ki n d o f N e w 1 9 9 5 50 3 8 60.72% - 1 5 , 6 2 4 3 , 7 5 0 1 1 , 8 7 4 312 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l V i c t o r i a S t r e e t 3 . 0 0 1 , 7 9 0 . 0 0 5 , 3 7 0 . 0 0 $ 3 7 , 2 1 4 . 1 0 2 0 0 7 $ 4 2 , 3 8 7 . 7 0 In d e x e d C o s t s P r o v i d e d Ol d 19 7 5 50 1 8 24.34% - 1 0 , 3 1 5 6 , 6 0 2 3 , 7 1 4 2 0 6 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l V i c t o r i a S t r e e t 2 . 0 8 7 8 5 . 0 0 1 , 6 3 2 . 8 0 $ 1 1 , 3 1 5 . 3 0 2 0 0 7 $ 1 2 , 8 8 8 . 3 9 In d e x e d C o s t s P r o v i d e d Re a l l y O l d 1 9 5 5 50 8.09% - 1 , 0 4 3 1 , 0 4 3 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l W e l l i n g t o n S t r e e t 4 . 0 0 1 , 5 4 8 . 0 0 6 , 1 9 2 . 0 0 $ 4 2 , 9 1 0 . 5 6 2 0 0 7 $ 4 8 , 8 7 6 . 1 0 In d e x e d C o s t s P r o v i d e d Ki n d o f N e w 1 9 9 5 50 3 8 60.72% - 2 9 , 6 7 8 7 , 1 2 3 2 2 , 5 5 5 594 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l W e l l i n g t o n S t r e e t 6 . 0 0 3 4 5 . 0 0 2 , 0 7 0 . 0 0 $ 1 4 , 3 4 5 . 1 0 2 0 0 7 $ 1 6 , 3 3 9 . 3 9 In d e x e d C o s t s P r o v i d e d Ne w 20 0 4 50 4 7 83.39% - 1 3 , 6 2 5 8 1 8 1 2 , 8 0 8 2 7 3 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l B r o c k S t r e e t 3. 0 8 3 5 5 . 0 0 1 , 0 9 3 . 4 0 $ 7 , 5 7 7 . 2 6 2 0 0 7 $ 8 , 6 3 0 . 6 7 In d e x e d C o s t s P r o v i d e d Ol d 19 7 5 50 1 8 24.34% - 2 , 1 0 0 1 , 3 4 4 7 5 6 4 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l E r i e u s S t r e e t 3 . 0 0 8 6 0 . 0 0 2 , 5 8 0 . 0 0 $ 1 7 , 8 7 9 . 4 0 2 0 0 7 $ 2 0 , 3 6 5 . 0 4 In d e x e d C o s t s P r o v i d e d Ol d 19 7 5 50 1 8 24.34% - 4 , 9 5 6 3 , 1 7 2 1 , 7 8 4 9 9 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l E r i e u s S t r e e t 3 . 0 8 7 8 0 . 0 0 2 , 4 0 2 . 4 0 $ 1 6 , 6 4 8 . 6 3 2 0 0 7 $ 1 8 , 9 6 3 . 1 7 In d e x e d C o s t s P r o v i d e d Ki n d o f N e w 1 9 9 5 50 3 8 60.72% - 1 1 , 5 1 4 2 , 7 6 3 8 , 7 51 230 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l P i t t S t r e e t 3. 0 0 1 8 5 . 0 0 5 5 5 . 0 0 $ 3 , 8 4 6 . 1 5 2 0 0 7 $ 4 , 3 8 0 . 8 5 In d e x e d C o s t s P r o v i d e d Ol d 19 7 5 50 1 8 24.34% - 1 , 0 6 6 6 8 2 3 8 4 2 1 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l P i t t S t r e e t 3. 0 8 3 5 0 . 0 0 1 , 0 7 8 . 0 0 $ 7 , 4 7 0 . 5 4 2 0 0 7 $ 8 , 5 0 9 . 1 1 In d e x e d C o s t s P r o v i d e d Ol d 19 7 5 50 1 8 24.34% - 2 , 0 7 1 1 , 3 2 5 7 4 5 4 1 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l P i t t S t r e e t 5 . 0 0 3 5 0 . 0 0 1 , 7 5 0 . 0 0 $ 1 2 , 1 2 7 . 5 0 2 0 0 7 $ 1 3 , 8 1 3 . 5 0 In d e x e d C o s t s P r o v i d e d Ne w 2 0 0 4 5 0 4 7 8 3 . 3 9 % - 1 1 , 5 1 9 6 9 1 1 0 , 8 2 8 2 3 0 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l S t r a c h a n S t r e e t 2 . 0 8 2 2 5 . 0 0 4 6 8 . 0 0 $ 3 , 2 4 3 . 2 4 2 0 0 7 $ 3 , 6 9 4 . 1 2 In d e x e d C o s t s P r o v i d e d Re a l l y O l d 1 9 5 5 5 0 8 . 0 9 % - 2 9 9 2 9 9 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l S t r a c h a n S t r e e t 3 . 0 8 1 , 5 2 5 . 0 0 4 , 6 9 7 . 0 0 $ 3 2 , 5 5 0 . 2 1 2 0 0 7 $ 3 7 , 0 7 5 . 4 2 In d e x e d C o s t s P r o v i d e d Ol d 1 9 7 5 5 0 1 8 2 4 . 3 4 % - 9 , 0 2 3 5 , 7 7 4 3 , 2 4 8 1 8 0 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l W a t e r l o o S t r e e t 3 . 0 5 9 6 5 . 0 0 2 , 9 4 3 . 2 5 $ 2 0 , 3 9 6 . 7 2 2 0 0 7 $ 2 3 , 2 3 2 . 3 3 In d e x e d C o s t s P r o v i d e d Ol d 19 7 5 50 1 8 24.34% - 5 , 6 5 4 3 , 6 1 8 2 , 0 3 5 1 1 3 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l W a t e r l o o S t r e e t 3 . 0 0 1 6 0 . 0 0 4 8 0 . 0 0 $ 3 , 3 2 6 . 4 0 2 0 0 7 $ 3 , 7 8 8 . 8 4 In d e x e d C o s t s P r o v i d e d Ol d 19 7 5 50 1 8 24.34% - 9 2 2 5 9 0 3 3 2 1 8 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l W a t e r l o o S t r e e t 4 . 0 0 3 4 0 . 0 0 1 , 3 6 0 . 0 0 $ 9 , 4 2 4 . 8 0 2 0 0 7 $ 1 0 , 7 3 5 . 0 6 In d e x e d C o s t s P r o v i d e d Ne w 2 0 0 4 5 0 4 7 8 3 . 3 9 % - 8 , 9 5 2 5 3 7 8 , 4 1 5 1 7 9 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l S h a k e s p e a r e S t r e e t 3 . 0 8 7 2 0 . 0 0 2 , 2 1 7 . 6 0 $ 1 5 , 3 6 7 . 9 7 2 0 0 7 $ 1 7 , 5 0 4 . 4 6 In d e x e d C o s t s P r o v i d e d Ki n d o f N e w 1 9 9 5 50 3 8 60.72% - 1 0 , 6 2 9 2 , 5 5 1 8 , 0 78 213 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l S h a k e s p e a r e S t r e e t 3 . 0 0 6 3 5 . 0 0 1 , 9 0 5 . 0 0 $ 1 3 , 2 0 1 . 6 5 2 0 0 7 $ 1 5 , 0 3 6 . 9 8 In d e x e d C o s t s P r o v i d e d Ol d 19 7 5 50 1 8 24.34% - 3 , 6 5 9 2 , 3 4 2 1 , 3 1 7 7 3 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l N e w t o n S t r e e t 3 . 0 0 7 7 0 . 0 0 2 , 3 1 0 . 0 0 $ 1 6 , 0 0 8 . 3 0 2 0 0 7 $ 1 8 , 2 3 3 . 8 1 In d e x e d C o s t s P r o v i d e d Ne w 20 0 4 50 4 7 83.39% - 1 5 , 2 0 5 9 1 2 1 4 , 2 9 2 3 0 4 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l B r i d g e S t r e e t 4 . 0 0 1 , 4 8 5 . 0 0 5 , 9 4 0 . 0 0 $ 4 1 , 1 6 4 . 2 0 2 0 0 7 $ 4 6 , 8 8 6 . 9 5 In d e x e d C o s t s P r o v i d e d Ne w 20 0 4 50 4 7 83.39% - 3 9 , 0 9 8 2 , 3 4 6 3 6 , 7 5 2 7 8 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l C h a t h a m S t r e e t 3 . 0 0 1 , 3 6 0 . 0 0 4 , 0 8 0 . 0 0 $ 2 8 , 2 7 4 . 4 0 2 0 0 7 $ 3 2 , 2 0 5 . 1 8 In d e x e d C o s t s P r o v i d e d Ol d 19 7 5 50 1 8 24.34% - 7 , 8 3 7 5 , 0 1 6 2 , 8 2 1 1 5 7 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l C o w p e r S t r e e t 3 . 0 0 2 1 0 . 0 0 6 3 0 . 0 0 $ 4 , 3 6 5 . 9 0 2 0 0 7 $ 4 , 9 7 2 . 8 6 In d e x e d C o s t s P r o v i d e d Ol d 19 7 5 50 1 8 24.34% - 1 , 2 1 0 7 7 5 4 3 6 2 4 - 733,051 141,071 591,980 14,624 Ne w P o s t A m a l g a m a t i o n 20 0 4 Ki n d a N e w M i d 1 9 9 0 ' s 1 9 9 5 Ol d M i d 7 0 s t o M i d 8 0 s 1 9 7 5 Re a l l y O l d F u l l y A m o r t i z e d 1 9 5 5 Sidewalks TANGIBLE CAPITAL ASSET VALUATION AS AT DECEMBER 31, 2007 Estimated 2008 Amortization Ap p r o x i m a t e A g e E s t i m a t e Si d e w a l k A g i n g Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . Pa g e 2 6 o f 3 4 H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-09-29H-26 Mu n i c i p a l i t y o f B a y h a m Ta n g i b l e C a p i t a l A s s e t I n v e n t o r y As a t D e c e m b e r 3 1 , 2 0 0 7 Dr a f t 7 : F e b r u a r y 1 1 , 2 0 0 9 St r e e t L i g h t s ID F I R D E P A R T M E N T D I V I S I O N D E P A R T M E N T A R E A L O C A T I O N Q T Y AC T U A L HI S T O R I C A L CO S T (i f a v a i l a b l e ) 20 0 5 R C ES T I M A T E S PR O V I D E D B Y BA Y H A M ($ 7 5 0 e a c h ) RE P L A C E M E N T CO S T D A T E (Y E A R ) RE P L A C E M E N T CO S T RE P L A C E M E N T CO S T S O U R C E YE A R O F CO N S T . US E F U L LI F E (Y R S ) RE M A I N I N G US E F U L L I F E YE A R O F BE T T E R M E N T BE T T E R M E N T CO S T Index at Construction Year Actual Historical Costs Calculated Historical Cost @ Acquisition/ ConstructionAccumulated Amortization from A cquisition to December 31, 2007Net Book Value at December 31, 2007 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e P l a n k R o a d 3 2 . 0 0 $ 2 4 , 0 0 0 . 0 0 2 0 0 7 $ 2 7 , 3 3 6 . 5 4 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% - 1 3 , 9 0 4 1 3 , 9 0 4 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e P l a n k R o a d 1 . 0 0 $ 7 5 0 . 0 0 2 0 0 7 $ 8 5 4 . 2 7 In d e x e d C o s t s P r o v i d e d 19 9 9 2 0 1 2 65.90% - 5 6 3 2 2 5 3 3 8 2 8 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e P l a n k R o a d 2 . 0 0 $ 1 , 5 0 0 . 0 0 2 0 0 7 $ 1 , 7 0 8 . 5 3 In d e x e d C o s t s P r o v i d e d 20 0 0 2 0 1 3 70.99% - 1 , 2 1 3 4 2 4 7 8 8 6 1 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e S a n d y t o w n 6 . 0 0 $ 4 , 5 0 0 . 0 0 2 0 0 7 $ 5 , 1 2 5 . 6 0 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% - 2 , 6 0 7 2 , 6 0 7 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e H e r i t a g e 1 8 . 0 0 $ 5 3 0 . 0 0 $ 1 3 , 5 0 0 . 0 0 2 0 0 7 $ 1 5 , 3 7 6 . 8 0 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% 5 3 0 - 5 3 0 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e H e r i t a g e 2 . 0 0 $ 1 , 5 0 0 . 0 0 2 0 0 7 $ 1 , 7 0 8 . 5 3 In d e x e d C o s t s P r o v i d e d 20 0 5 2 0 1 8 87.79% - 1 , 5 0 0 1 5 0 1 , 3 5 0 7 5 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e H e r i t a g e 2 . 0 0 $ 1 , 5 0 0 . 0 0 2 0 0 7 $ 1 , 7 0 8 . 5 3 In d e x e d C o s t s P r o v i d e d 20 0 1 2 0 1 4 74.13% - 1 , 2 6 7 3 8 0 8 8 7 6 3 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e H e r i t a g e 2 . 0 0 $ 1 , 5 0 0 . 0 0 2 0 0 7 $ 1 , 7 0 8 . 5 3 In d e x e d C o s t s P r o v i d e d 20 0 0 2 0 1 3 70.99% - 1 , 2 1 3 4 2 4 7 8 8 6 1 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e O l d C h a p e l 1 . 0 0 $ 7 5 0 . 0 0 2 0 0 7 $ 8 5 4 . 2 7 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% - 4 3 5 4 3 5 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e D u k e 2. 0 0 $ 1 , 5 0 0 . 0 0 2 0 0 7 $ 1 , 7 0 8 . 5 3 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% - 8 6 9 8 6 9 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e M a i n 7. 0 0 $ 5 , 2 5 0 . 0 0 2 0 0 7 $ 5 , 9 7 9 . 8 7 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% - 3 , 0 4 2 3 , 0 4 2 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e H e s c h 1. 0 0 $ 7 5 0 . 0 0 2 0 0 7 $ 8 5 4 . 2 7 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% - 4 3 5 4 3 5 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e G a r n h a m 1 . 0 0 $ 7 5 0 . 0 0 2 0 0 7 $ 8 5 4 . 2 7 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% - 4 3 5 4 3 5 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e W e s t 5. 0 0 $ 3 , 7 5 0 . 0 0 2 0 0 7 $ 4 , 2 7 1 . 3 3 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% - 2 , 1 7 3 2 , 1 7 3 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e S e c o n d 2 . 0 0 $ 1 , 5 0 0 . 0 0 2 0 0 7 $ 1 , 7 0 8 . 5 3 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% - 8 6 9 8 6 9 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e E a s t 2. 0 0 $ 1 , 5 0 0 . 0 0 2 0 0 7 $ 1 , 7 0 8 . 5 3 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% - 8 6 9 8 6 9 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e F i r s t 4. 0 0 $ 3 , 0 0 0 . 0 0 2 0 0 7 $ 3 , 4 1 7 . 0 7 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% - 1 , 7 3 8 1 , 7 3 8 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e F i r s t 1. 0 0 $ 7 5 0 . 0 0 2 0 0 7 $ 8 5 4 . 2 7 In d e x e d C o s t s P r o v i d e d 19 9 9 2 0 1 2 65.90% - 5 6 3 2 2 5 3 3 8 2 8 Tr a n s p o r t a t i o n S e r v i c e s In f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e T h i r d 3. 0 0 $ 2 , 2 5 0 . 0 0 2 0 0 7 $ 2 , 5 6 2 . 8 0 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% - 1 , 3 0 4 1 , 3 0 4 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e S h o r t 1. 0 0 $ 1 , 5 0 0 . 0 0 $ 7 5 0 . 0 0 2 0 0 7 $ 8 5 4 . 2 7 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% 1 , 5 0 0 - 1 , 5 0 0 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e F o u r t h 2. 0 0 $ 1 , 5 0 0 . 0 0 2 0 0 7 $ 1 , 7 0 8 . 5 3 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% - 8 6 9 8 6 9 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e F i f t h 2. 0 0 $ 1 , 5 0 0 . 0 0 2 0 0 7 $ 1 , 7 0 8 . 5 3 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% - 8 6 9 8 6 9 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s S t r a f f o r d v i l l e A r t h u r 3. 0 0 $ 5 7 5 . 0 0 $ 2 , 2 5 0 . 0 0 2 0 0 7 $ 2 , 5 6 2 . 8 0 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% 5 7 5 - 5 7 5 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s E d e n E d e n L i n e 2 7 . 0 0 $ 6 6 5 . 0 0 $ 2 0 , 2 5 0 . 0 0 2 0 0 7 $ 2 3 , 0 6 5 . 2 1 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% 6 6 5 - 6 6 5 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s E d e n P l a n k 9. 0 0 $ 6 , 7 5 0 . 0 0 2 0 0 7 $ 7 , 6 8 8 . 4 0 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% - 3 , 9 1 1 3 , 9 1 1 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s E d e n G r a y 7. 0 0 $ 5 1 0 . 0 0 $ 5 , 2 5 0 . 0 0 2 0 0 7 $ 5 , 9 7 9 . 8 7 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% 5 1 0 - 5 1 0 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s E d e n T r a v i s 1. 0 0 $ 6 6 5 . 0 0 $ 7 5 0 . 0 0 2 0 0 7 $ 8 5 4 . 2 7 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% 6 6 5 - 6 6 5 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R i c h m o n d H e r i t a g e 7 . 0 0 $ 1 , 2 7 5 . 0 0 $ 5 , 2 5 0 . 0 0 2 0 0 7 $ 5 , 9 7 9 . 8 7 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% 1 , 2 7 5 - 1 , 2 7 5 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R i c h m o n d J a m e s 1. 0 0 $ 7 5 0 . 0 0 2 0 0 7 $ 8 5 4 . 2 7 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% - 4 3 5 4 3 5 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R i c h m o n d R i c h m o n d 7 . 0 0 $ 5 , 2 5 0 . 0 0 2 0 0 7 $ 5 , 9 7 9 . 8 7 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% - 3 , 0 4 2 3 , 0 4 2 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R i c h m o n d J o h n 2. 0 0 $ 1 , 5 0 0 . 0 0 2 0 0 7 $ 1 , 7 0 8 . 5 3 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% - 8 6 9 8 6 9 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s R i c h m o n d C h u r c h 2 . 0 0 $ 7 5 0 . 0 0 $ 1 , 5 0 0 . 0 0 2 0 0 7 $ 1 , 7 0 8 . 5 3 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% 7 5 0 - 7 5 0 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s C o r i n t h C u l l o d e n 2 . 0 0 $ 1 , 5 0 0 . 0 0 2 0 0 7 $ 1 , 7 0 8 . 5 3 In d e x e d C o s t s P r o v i d e d 20 0 5 2 0 1 8 87.79% - 1 , 5 0 0 1 5 0 1 , 3 5 0 7 5 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s C o r i n t h C u l l o d e n 2 . 0 0 $ 7 5 0 . 0 0 $ 1 , 5 0 0 . 0 0 2 0 0 7 $ 1 , 7 0 8 . 5 3 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% 7 5 0 - 7 5 0 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s C o r i n t h B e s t 7. 0 0 $ 5 , 2 5 0 . 0 0 2 0 0 7 $ 5 , 9 7 9 . 8 7 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% - 3 , 0 4 2 3 , 0 4 2 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s C o r i n t h B e s t 1. 0 0 $ 7 5 0 . 0 0 2 0 0 7 $ 8 5 4 . 2 7 In d e x e d C o s t s P r o v i d e d 19 9 9 2 0 1 2 65.90% - 5 6 3 2 2 5 3 3 8 2 8 Tr a n s p o r t a t i o n S e r v i c e s In f r a s t r u c t u r e R o a d w a y s C o r i n t h B e s t 1. 0 0 $ 7 5 0 . 0 0 2 0 0 7 $ 8 5 4 . 2 7 In d e x e d C o s t s P r o v i d e d 20 0 0 2 0 1 3 70.99% - 6 0 6 2 1 2 3 9 4 3 0 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s C o r i n t h G e o r g e 1 . 0 0 $ 7 5 0 . 0 0 2 0 0 7 $ 8 5 4 . 2 7 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% - 4 3 5 4 3 5 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s C o r i n t h G e o r g e 1 . 0 0 $ 7 5 0 . 0 0 2 0 0 7 $ 8 5 4 . 2 7 In d e x e d C o s t s P r o v i d e d 19 9 8 2 0 1 1 64.34% - 5 5 0 2 4 7 3 0 2 2 7 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s C o r i n t h G e o r g e 1 . 0 0 $ 7 5 0 . 0 0 2 0 0 7 $ 8 5 4 . 2 7 In d e x e d C o s t s P r o v i d e d 20 0 0 2 0 1 3 70.99% - 6 0 6 2 1 2 3 9 4 3 0 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s C o r i n t h H e n r y 2. 0 0 $ 1 , 5 0 0 . 0 0 2 0 0 7 $ 1 , 7 0 8 . 5 3 In d e x e d C o s t s P r o v i d e d 20 0 1 2 0 1 4 74.13% - 1 , 2 6 7 3 8 0 8 8 7 6 3 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s V i e n n a P l a n k 1 6 . 0 0 $ 1 2 , 0 0 0 . 0 0 2 0 0 7 $ 1 3 , 6 6 8 . 2 7 In d e x e d C o s t s P r o v i d e d 19 9 0 2 0 3 59.90% - 8 , 1 8 7 6 , 9 5 9 1 , 2 2 8 4 0 9 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s V i e n n a K i n g S t . E a s t 3 . 0 0 $ 2 , 2 5 0 . 0 0 2 0 0 7 $ 2 , 5 6 2 . 8 0 In d e x e d C o s t s P r o v i d e d 19 9 0 2 0 3 59.90% - 1 , 5 3 5 1 , 3 0 5 2 3 0 7 7 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s V i e n n a K i n g S t . W e s t 1 . 0 0 $ 7 5 0 . 0 0 2 0 0 7 $ 8 5 4 . 2 7 In d e x e d C o s t s P r o v i d e d 19 9 0 2 0 3 59.90% - 5 1 2 4 3 5 7 7 2 6 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s V i e n n a W a l n u t 1 . 0 0 $ 7 5 0 . 0 0 2 0 0 7 $ 8 5 4 . 2 7 In d e x e d C o s t s P r o v i d e d 20 0 5 2 0 1 8 87.79% - 7 5 0 7 5 6 7 5 38 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s V i e n n a C h a p e l 2 . 0 0 $ 1 , 5 0 0 . 0 0 2 0 0 7 $ 1 , 7 0 8 . 5 3 In d e x e d C o s t s P r o v i d e d 19 9 0 2 0 3 59.90% - 1 , 0 2 3 8 7 0 1 5 4 5 1 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s V i e n n a C h a p e l 1 . 0 0 $ 7 5 0 . 0 0 $ 7 5 0 . 0 0 2 0 0 7 $ 8 5 4 . 2 7 In d e x e d C o s t s P r o v i d e d 20 0 5 2 0 1 8 87.79% 7 5 0 - 7 5 6 7 5 38 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s V i e n n a E d i s o n 6 . 0 0 $ 7 5 0 . 0 0 $ 4 , 5 0 0 . 0 0 2 0 0 7 $ 5 , 1 2 5 . 6 0 In d e x e d C o s t s P r o v i d e d 19 9 0 2 0 3 59.90% 7 5 0 - 6 3 8 1 1 3 3 8 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s V i e n n a Q u e e n 1. 0 0 $ 7 5 0 . 0 0 2 0 0 7 $ 8 5 4 . 2 7 In d e x e d C o s t s P r o v i d e d 19 9 0 2 0 3 59.90% - 5 1 2 4 3 5 7 7 2 6 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s V i e n n a O a k 5. 0 0 $ 3 , 7 5 0 . 0 0 2 0 0 7 $ 4 , 2 7 1 . 3 3 In d e x e d C o s t s P r o v i d e d 19 9 0 2 0 3 59.90% - 2 , 5 5 8 2 , 1 7 5 3 8 4 1 2 8 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s V i e n n a E l m 4. 0 0 $ 1 , 0 1 3 . 0 0 $ 3 , 0 0 0 . 0 0 2 0 0 7 $ 3 , 4 1 7 . 0 7 In d e x e d C o s t s P r o v i d e d 19 9 0 2 0 3 59.90% 1 , 0 1 3 - 8 6 1 1 5 2 5 1 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s V i e n n a C h e s t n u t 1 . 0 0 $ 7 5 0 . 0 0 2 0 0 7 $ 8 5 4 . 2 7 In d e x e d C o s t s P r o v i d e d 19 9 0 2 0 3 59.90% - 5 1 2 4 3 5 7 7 2 6 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s V i e n n a A n n 1. 0 0 $ 7 5 0 . 0 0 2 0 0 7 $ 8 5 4 . 2 7 In d e x e d C o s t s P r o v i d e d 19 9 0 2 0 3 59.90% - 5 1 2 4 3 5 7 7 2 6 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s V i e n n a U n i o n 1. 0 0 $ 7 5 0 . 0 0 2 0 0 7 $ 8 5 4 . 2 7 In d e x e d C o s t s P r o v i d e d 19 9 0 2 0 3 59.90% - 5 1 2 4 3 5 7 7 2 6 Street Lights TANGIBLE CAPITAL ASSET VALUATION AS AT DECEMBER 31, 2007 Estimated 2008 Amortization Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . Pa g e 2 7 o f 3 4 H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-09-29H-27 St r e e t L i g h t s ID F I R D E P A R T M E N T D I V I S I O N D E P A R T M E N T A R E A L O C A T I O N Q T Y AC T U A L HI S T O R I C A L CO S T (i f a v a i l a b l e ) 20 0 5 R C ES T I M A T E S PR O V I D E D B Y BA Y H A M ($ 7 5 0 e a c h ) RE P L A C E M E N T CO S T D A T E (Y E A R ) RE P L A C E M E N T CO S T RE P L A C E M E N T CO S T S O U R C E YE A R O F CO N S T . US E F U L LI F E (Y R S ) RE M A I N I N G US E F U L L I F E YE A R O F BE T T E R M E N T BE T T E R M E N T CO S T Index at Construction Year Actual Historical Costs Calculated Historical Cost @ Acquisition/ ConstructionAccumulated Amortization from A cquisition to December 31, 2007Net Book Value at December 31, 2007Street Lights TANGIBLE CAPITAL ASSET VALUATION AS AT DECEMBER 31, 2007 Estimated 2008 Amortization Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s V i e n n a C e n t r e 3. 0 0 $ 2 , 2 5 0 . 0 0 2 0 0 7 $ 2 , 5 6 2 . 8 0 In d e x e d C o s t s P r o v i d e d 19 9 0 2 0 3 59.90% - 1 , 5 3 5 1 , 3 0 5 2 3 0 7 7 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s V i e n n a P e a r l 1. 0 0 $ 7 5 0 . 0 0 2 0 0 7 $ 8 5 4 . 2 7 In d e x e d C o s t s P r o v i d e d 19 9 0 2 0 3 59.90% - 5 1 2 4 3 5 7 7 2 6 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s V i e n n a F u l t o n 8. 0 0 $ 6 , 0 0 0 . 0 0 2 0 0 7 $ 6 , 8 3 4 . 1 4 In d e x e d C o s t s P r o v i d e d 19 9 0 2 0 3 59.90% - 4 , 0 9 4 3 , 4 8 0 6 1 4 2 0 5 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s V i e n n a P i n e 1. 0 0 $ 7 5 0 . 0 0 2 0 0 7 $ 8 5 4 . 2 7 In d e x e d C o s t s P r o v i d e d 19 9 0 2 0 3 59.90% - 5 1 2 4 3 5 7 7 2 6 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s V i e n n a S n o w 1. 0 0 $ 7 5 0 . 0 0 2 0 0 7 $ 8 5 4 . 2 7 In d e x e d C o s t s P r o v i d e d 19 9 0 2 0 3 59.90% - 5 1 2 4 3 5 7 7 2 6 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s V i e n n a L i g h t L i n e 1 . 0 0 $ 7 5 0 . 0 0 2 0 0 7 $ 8 5 4 . 2 7 In d e x e d C o s t s P r o v i d e d 20 0 5 2 0 1 8 87.79% - 7 5 0 7 5 6 7 5 38 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s V i e n n a O l d M i l l 1 . 0 0 $ 7 5 0 . 0 0 2 0 0 7 $ 8 5 4 . 2 7 In d e x e d C o s t s P r o v i d e d 20 0 5 2 0 1 8 87.79% - 7 5 0 7 5 6 7 5 38 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l R o b i n s o n 2 2 . 0 0 $ 1 6 , 5 0 0 . 0 0 2 0 0 7 $ 1 8 , 7 9 3 . 8 7 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% - 9 , 5 5 9 9 , 5 5 9 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l P i t t 10 . 0 0 $ 7 , 5 0 0 . 0 0 2 0 0 7 $ 8 , 5 4 2 . 6 7 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% - 4 , 3 4 5 4 , 3 4 5 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l P i t t ( d o u b l e l i g h t ) 1 . 0 0 $ 7 5 0 . 0 0 2 0 0 7 $ 8 5 4 . 2 7 In d e x e d C o s t s P r o v i d e d 20 0 1 2 0 1 4 74.13% - 6 3 3 1 9 0 4 4 3 3 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l V i c t o r i a 1 3 . 0 0 $ 9 , 7 5 0 . 0 0 2 0 0 7 $ 1 1 , 1 0 5 . 4 7 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% - 5 , 6 4 9 5 , 6 4 9 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l W e l l i n g t o n 1 8 . 0 0 $ 6 4 4 . 0 0 $ 1 3 , 5 0 0 . 0 0 2 0 0 7 $ 1 5 , 3 7 6 . 8 0 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% 6 4 4 - 6 4 4 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l B r o c k 3. 0 0 $ 5 3 0 . 0 0 $ 2 , 2 5 0 . 0 0 2 0 0 7 $ 2 , 5 6 2 . 8 0 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% 5 3 0 - 5 3 0 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l E r i e u s 8. 0 0 $ 6 , 0 0 0 . 0 0 2 0 0 7 $ 6 , 8 3 4 . 1 4 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% - 3 , 4 7 6 3 , 4 7 6 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l W a t e r l o o 4 . 0 0 $ 3 , 0 0 0 . 0 0 2 0 0 7 $ 3 , 4 1 7 . 0 7 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% - 1 , 7 3 8 1 , 7 3 8 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l H a n n a h 1 . 0 0 $ 7 5 0 . 0 0 2 0 0 7 $ 8 5 4 . 2 7 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% - 4 3 5 4 3 5 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l W i l l i a m 1 . 0 0 $ 7 5 0 . 0 0 2 0 0 7 $ 8 5 4 . 2 7 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% - 4 3 5 4 3 5 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l E l i z a b e t h 9 . 0 0 $ 6 , 7 5 0 . 0 0 2 0 0 7 $ 7 , 6 8 8 . 4 0 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% - 3 , 9 1 1 3 , 9 1 1 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l S t r a c h a n 9 . 0 0 $ 6 , 7 5 0 . 0 0 2 0 0 7 $ 7 , 6 8 8 . 4 0 In d e x e d C o s t s P r o v i d e d 19 8 7 20 50.86% - 3 , 9 1 1 3 , 9 1 1 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l N e w t o n 1 . 0 0 $ 7 5 0 . 0 0 2 0 0 7 $ 8 5 4 . 2 7 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% - 4 3 5 4 3 5 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l M i l t o n 3. 0 0 $ 2 , 2 5 0 . 0 0 2 0 0 7 $ 2 , 5 6 2 . 8 0 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% - 1 , 3 0 4 1 , 3 0 4 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l S h a k e s p e a r e 6 . 0 0 $ 4 , 5 0 0 . 0 0 2 0 0 7 $ 5 , 1 2 5 . 6 0 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% - 2 , 6 0 7 2 , 6 0 7 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l M c C o r d 1 . 0 0 $ 7 5 0 . 0 0 2 0 0 7 $ 8 5 4 . 2 7 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% - 4 3 5 4 3 5 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l C h a t h a m 1 3 . 0 0 $ 9 , 7 5 0 . 0 0 2 0 0 7 $ 1 1 , 1 0 5 . 4 7 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% - 5 , 6 4 9 5 , 6 4 9 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l F a y e 1. 0 0 $ 7 5 0 . 0 0 2 0 0 7 $ 8 5 4 . 2 7 In d e x e d C o s t s P r o v i d e d 19 9 9 2 0 1 2 65.90% - 5 6 3 2 2 5 3 3 8 2 8 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l F a y e 1. 0 0 $ 7 5 0 . 0 0 2 0 0 7 $ 8 5 4 . 2 7 In d e x e d C o s t s P r o v i d e d 19 9 9 2 0 1 2 65.90% - 5 6 3 2 2 5 3 3 8 2 8 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l L i b b y e 3. 0 0 $ 2 , 2 5 0 . 0 0 2 0 0 7 $ 2 , 5 6 2 . 8 0 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% - 1 , 3 0 4 1 , 3 0 4 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l A d d i s o n 7 . 0 0 $ 5 , 2 5 0 . 0 0 2 0 0 7 $ 5 , 9 7 9 . 8 7 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% - 3 , 0 4 2 3 , 0 4 2 - - Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e R o a d w a y s P o r t B u r w e l l B r i d g e 1 5 . 0 0 $ 1 1 , 2 5 0 . 0 0 2 0 0 7 $ 1 2 , 8 1 4 . 0 0 In d e x e d C o s t s P r o v i d e d 19 8 7 2 0 50.86% - 6 , 5 1 8 6 , 5 1 8 - - 10,907 135,341 130,557 15,691 2,048 Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . Pa g e 2 8 o f 3 4 H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-09-29H-28 Mu n i c i p al i t y o f B a y ha m Ta n g ib l e C a p it a l A s s e t I n v e n t o r y As a t D e c e m b e r 3 1 , 2 0 0 7 Dr a f t 7 : F e b r u a r y 1 1 , 2 0 0 9 Hy d r a n t s DE S C R I P T I O N SI Z E ( i n c h e s ) Q U A N T I T Y CO N S T R U C T I O N / PU R C H A S E D A T E 20 0 7 RE P L A C E M E N T CO S T US E F U L LI F E IN D E X A T CO N S T R U C T I O N / PU R C H A S E D A T E CA L C U L A T E D HI S T O R I C A L C O S T ACCUMULATED AMORTIZATIONNET BOOK VALUE2008 AMORTIZATION Hy d r a n t s - P o r t B u r w e l l 47 . 4 19 7 7 85 , 3 2 0 $ 3 5 23 . 6 5 % $ 2 0 , 1 7 9 . 7 0 1 7 , 2 9 6 . 8 8 $ 2,882.81 $ 576.56 $ Hy d r a n t s - V i e n n a 31 . 6 19 7 2 56 , 8 8 0 $ 3 5 17 . 5 0 % $ 9 , 9 5 2 . 0 7 9,952.07 $ -$ -$ 30 , 1 3 1 . 7 7 $ 27,248.96 $ 2,882.81 $ 576.56 $ Cu r b S t o p s DE S C R I P T I O N SI Z E ( i n c h e s ) Q U A N T I T Y CO N S T R U C T I O N / PU R C H A S E D A T E 20 0 7 RE P L A C E M E N T CO S T US E F U L LI F E IN D E X A T CO N S T R U C T I O N / PU R C H A S E D A T E CA L C U L A T E D HI S T O R I C A L C O S T ACCUMULATED AMORTIZATIONNET BOOK VALUE2008 AMORTIZATION Cu r b S t o p s - P o r t B u r w e l l 5/ 8 " t o 1 " 4 5 0 19 7 7 38 , 2 5 0 $ 3 5 23 . 6 5 % $ 9 , 0 4 6 . 8 0 7,754.40 $ 1,292.40 $ 258.48 $ Cu r b S t o p s - V i e n n a 5/ 8 " t o 1 " 3 0 0 19 7 2 25 , 5 0 0 $ 3 5 17 . 5 0 % $ 4 , 4 6 1 . 6 4 4,461.64 $ -$ -$ 13 , 5 0 8 . 4 4 $ 12,216.04 $ 1,292.40 $ 258.48 $ Wa t s o n 2 0 0 6 W & W W S t u d y Va l v e s DE S C R I P T I O N SI Z E ( i n c h e s ) Q U A N T I T Y CO N S T R U C T I O N / PU R C H A S E D A T E 20 0 7 RE P L A C E M E N T CO S T US E F U L LI F E IN D E X A T CO N S T R U C T I O N / PU R C H A S E D A T E CA L C U L A T E D HI S T O R I C A L C O S T ACCUMULATED AMORTIZATIONNET BOOK VALUE2008 AMORTIZATION Wa t e r M a i n V a l v e - P o r t B u r w e l l 12 . 0 3 19 7 7 4, 6 5 0 $ 3 5 23 . 6 5 % $ 1 , 0 9 9 . 8 1 942.69 $ 157.12 $ 31.42 $ Wa t e r M a i n V a l v e - V i e n n a 2 19 7 2 3, 1 0 0 $ 3 5 17 . 5 0 % $ 5 4 2 . 4 0 542.40 $ -$ -$ Wa t e r M a i n V a l v e - P o r t B u r w e l l 10 . 0 9 19 7 7 10 , 0 8 0 $ 3 5 23 . 6 5 % $ 2 , 3 8 4 . 1 0 2,043.51 $ 340.59 $ 68.12 $ Wa t e r M a i n V a l v e - V i e n n a 6 19 7 2 6, 7 2 0 $ 3 5 17 . 5 0 % $ 1 , 1 7 5 . 7 7 1,175.77 $ -$ -$ Wa t e r M a i n V a l v e - P o r t B u r w e l l 8. 0 9 19 7 7 6, 3 9 0 $ 3 5 23 . 6 5 % $ 1 , 5 1 1 . 3 5 1,295.44 $ 215.91 $ 43.18 $ Wa t e r M a i n V a l v e - V i e n n a 6 19 7 2 4, 2 6 0 $ 3 5 17 . 5 0 % $ 7 4 5 . 3 6 745.36 $ -$ -$ Wa t e r M a i n V a l v e - P o r t B u r w e l l 6. 0 34 19 7 7 14 , 1 1 0 $ 3 5 23 . 6 5 % $ 3 , 3 3 7 . 2 7 2,860.51 $ 476.75 $ 95.35 $ Wa t e r M a i n V a l v e - V i e n n a 23 19 7 2 9, 5 4 5 $ 3 5 17 . 5 0 % $ 1 , 6 7 0 . 0 5 1,670.05 $ -$ -$ Wa t e r M a i n V a l v e - P o r t B u r w e l l 4. 0 2 19 7 7 65 0 $ 3 5 23 . 6 5 % $ 1 5 3 . 7 4 131.77 $ 21.96 $ 4.39 $ Wa t e r M a i n V a l v e - P o r t B u r w e l l 2. 0 7 19 7 7 1, 6 8 0 $ 3 5 23 . 6 5 % $ 3 9 7 . 3 5 340.59 $ 56.76 $ 11.35 $ Wa t e r M a i n V a l v e - V i e n n a 5 19 7 2 1, 2 0 0 $ 3 5 17 . 5 0 % $ 2 0 9 . 9 6 209.96 $ -$ -$ Se c o n d a r y V a l v e - P o r t B u r w e l l 6. 0 37 19 7 7 15 , 3 5 5 $ 3 5 23 . 6 5 % $ 3 , 6 3 1 . 7 3 3,112.91 $ 518.82 $ 103.76 $ Se c o n d a r y V a l v e - V i e n n a 25 19 7 2 10 , 3 7 5 $ 3 5 17 . 5 0 % $ 1 , 8 1 5 . 2 7 1,815.27 $ -$ -$ Ai r R e l e a s e V a l v e - P o r t B u r w e l l 1. 0 1 19 7 7 20 0 $ 3 5 23 . 6 5 % $ 4 7 . 3 0 40.55 $ 6.76 $ 1.35 $ Ai r R e l e a s e V a l v e - V i e n n a 1. 0 2 19 7 2 40 0 $ 3 5 17 . 5 0 % $ 6 9 . 9 9 69.99 $ -$ -$ Ai r R e l e a s e V a l v e - P o r t B u r w e l l 4. 0 1 19 7 7 1, 3 5 0 $ 3 5 23 . 6 5 % $ 3 1 9 . 3 0 273.68 $ 45.61 $ 9.12 $ $ 1 9 , 1 1 0 . 7 4 1 7 , 2 7 0 . 4 6 $ 1,840.28 $ 368.06 $ Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . Pa g e 2 9 o f 3 4 H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-09-29H-29 Mu n i c i p al i t y o f B a y ha m Ta n g ib l e C a p it a l A s s e t I n v e n t o r y As a t D e c e m b e r 3 1 , 2 0 0 7 Dr a f t 7 : F e b r u a r y 1 1 , 2 0 0 9 Wa t e r M e t e r s DE S C R I P T I O N SI Z E ( i n c h e s ) Q U A N T I T Y CO N S T R U C T I O N / PU R C H A S E D A T E 20 0 7 RE P L A C E M E N T CO S T US E F U L LI F E IN D E X A T CO N S T R U C T I O N / PU R C H A S E D A T E CA L C U L A T E D HI S T O R I C A L C O S T ACCUMULATED AMORTIZATIONNET BOOK VALUE2008 AMORTIZATION Wa t e r M e t e r s a n d B a c k f l o w P r e v e n t - P o r t B u r w e l l 45 3 20 0 4 96 , 5 0 7 $ 3 5 83 . 3 9 % $ 8 0 , 4 7 4 . 8 5 6,897.84 $ 73,577.00 $ 2,299.28 $ Wa t e r M e t e r s a n d B a c k f l o w P r e v e n t - V i e n n a 30 2 20 0 4 64 , 3 3 8 $ 3 5 83 . 3 9 % $ 5 3 , 6 4 9 . 9 0 4,598.56 $ 49,051.33 $ 1,532.85 $ 13 4 , 1 2 4 . 7 4 $ 11,496.41 $ 122,628.34 $ 3,832.14 $ Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . Pa g e 3 0 o f 3 4 H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-09-29H-30 Mu n i c i p a l i t y o f B a y h a m Ta n g i b l e C a p i t a l A s s e t I n v e n t o r y As a t D e c e m b e r 3 1 , 2 0 0 7 Dr a f t 7 : F e b r u a r y 1 1 , 2 0 0 9 Wa t e r m a i n s ID F I R D E P A R T M E N T D I V I S I O N D E P A R T M E N T A R E A ST R E E T FR O M TO LE N G T H (K M ) MA T E R I A L TY P E DI A M E T E R (m m ) AC T U A L HI S T O R I C A L CO S T (i f a v a i l a b l e ) RE P L A C E M E N T CO S T D A T E (Y E A R ) RE P L A C E M E N T CO S T (W & W W S t u d y ) YE A R O F CO N S T R U C T I O N / PU R C H A S E USEFUL LIFE (YRS)REMAINING USEFUL LIFEYEAR OF BETTERMENTBETTERMENT COST Index at Construction Year Actual Historical Cost Calculated Historical Cost @ Acquisition/ ConstructionAccumulated Amortization from A cquisition to December 31, 2007Net Book Value at December 31, 2007 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s V i e n n a - P o r t B u r w e l l L o o p P l a n k R o a d Vi c t o r i a S t r e e t / R o b i n s o n S t r e e t No r t h S t r e e t ( t h e s o u t h e r l y l i m i t s o f t h e V i l l a g e o f V i e n n a ) 3 . 4 0 P V C 25 0 20 0 6 $ 1 , 4 9 6 , 0 0 0 1 9 7 7 100 7 0 25.25% - 3 7 7 , 6 7 9 1 1 3 , 3 0 4 2 6 4 , 3 7 5 3 , 7 7 7 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s V i e n n a - P o r t B u r w e l l L o o p S i d e r o a d 1 0 ( B r o w n ' s S i d e r o a Ap p r o x . 6 m s o u t h o f V i e n n a L i n e Ap p r o x . 2 0 5 0 m s o u t h o f V i e n n a L i n e 2. 0 0 P V C 25 0 20 0 6 $ 8 8 0 , 0 0 0 1 9 7 7 100 7 0 25.25% - 2 2 2 , 1 6 4 6 6 , 6 4 9 1 5 5 , 5 1 5 2 , 2 2 2 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s V i e n n a - P o r t B u r w e l l L o o p V i e n n a L i n e Ap p r o x . 1 1 m e a s t o f S i d e r o a d 1 0 ( B r o w n ' s S i d e r o a d ) C e n t r e S t r e e t 1. 1 0 P V C 25 0 20 0 6 $ 4 8 4 , 0 0 0 1 9 7 7 100 7 0 25.25% - 1 2 2 , 1 9 0 3 6 , 6 5 7 8 5 , 5 3 3 1 , 2 2 2 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s V i e n n a - P o r t B u r w e l l L o o p C e n t r e S t r e e t V i e n n a L i n e Ap p r o x . 2 0 0 m n o r t h o f V i e n n a L i n e 0. 2 0 P V C 25 0 20 0 6 $ 8 8 , 0 0 0 1 9 7 7 100 7 0 25.25% - 2 2 , 2 1 6 6 , 6 6 5 1 5 , 5 5 1 2 2 2 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s V i e n n a Pl a n k R o a d Mi l l S t r e e t No r t h S t r e e t ( t h e s o u t h e r l y l i m i t s o f t h e v i l l a g e o f V i e n n a ) 2 . 1 0 P V C 25 0 20 0 6 $ 9 2 4 , 0 0 0 1 9 7 7 100 7 0 25.25% - 2 3 3 , 2 7 2 6 9 , 9 8 2 1 6 3 , 2 9 1 2 , 3 3 3 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s V i e n n a Mi l l S t r e e t Pl a n k R o a d Ap p r o x . 4 5 m w e s t o f S o p e r R o a d 0. 1 0 P V C 25 0 20 0 6 $ 4 4 , 0 0 0 1 9 7 7 100 7 0 25.25% - 1 1 , 1 0 8 3 , 3 3 2 7 , 7 7 6 1 1 1 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s V i e n n a So p e r R o a d Mi l l S t r e e t Li g h t L i n e 0. 1 0 P V C 25 0 20 0 6 $ 4 4 , 0 0 0 1 9 7 7 100 7 0 25.25% - 1 1 , 1 0 8 3 , 3 3 2 7 , 7 7 6 1 1 1 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s V i e n n a Ce n t r e S t r e e t V i e n n a L i n e Ap p r o x . 3 6 5 m n o r t h o f F u l t o n S t r e e t 0. 8 0 P V C 20 0 20 0 6 $ 3 2 0 , 0 0 0 1 9 7 7 100 7 0 25.25% - 8 0 , 7 8 7 2 4 , 2 3 6 5 6 , 5 5 1 8 0 8 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s V i e n n a Fu l t o n S t r e e t Ce n t r e S t r e e t Ed i s o n D r i v e 0. 7 0 P V C 20 0 20 0 6 $ 2 8 0 , 0 0 0 1 9 7 7 100 7 0 25.25% - 7 0 , 6 8 9 2 1 , 2 0 7 4 9 , 4 8 2 7 0 7 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s V i e n n a Ed i s o n D r i v e Pl a n k R o a d Qu e e n S t r e e t 0. 6 0 P V C 15 0 20 0 6 $ 2 1 0 , 0 0 0 1 9 7 7 100 7 0 25.25% - 5 3 , 0 1 6 1 5 , 9 0 5 3 7 , 1 1 1 5 3 0 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s V i e n n a Qu e e n S t r e e t E d i s o n D r i v e Oa k S t r e e t 0. 1 0 P V C 15 0 20 0 6 $ 3 5 , 0 0 0 1 9 7 7 100 7 0 25.25% - 8 , 8 3 6 2 , 6 5 1 6 , 1 8 5 8 8 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s V i e n n a Oa k S t r e e t Qu e e n S t r e e t Pl a n k R o a d 0. 6 0 P V C 20 0 20 0 6 $ 2 4 0 , 0 0 0 1 9 7 7 100 7 0 25.25% - 6 0 , 5 9 0 1 8 , 1 7 7 4 2 , 4 1 3 6 0 6 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s V i e n n a Ch e s t n u t S t r e e t U n i o n S t r e e t El m S t r e e t 0. 3 0 P V C 15 0 20 0 6 $ 1 0 5 , 0 0 0 1 9 7 7 100 7 0 25.25% - 2 6 , 5 0 8 7 , 9 5 2 1 8 , 5 5 6 2 6 5 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s V i e n n a An n S t r e e t Un i o n S t r e e t Oa k S t r e e t 0. 2 0 P V C 15 0 20 0 6 $ 7 0 , 0 0 0 1 9 7 7 100 7 0 25.25% - 1 7 , 6 7 2 5 , 3 0 2 1 2 , 3 7 0 1 7 7 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s V i e n n a El m S t r e e t Ch e s t n u t S t r e e t Pl a n k R o a d 0. 5 0 P V C 15 0 20 0 6 $ 1 7 5 , 0 0 0 1 9 7 7 100 7 0 25.25% - 4 4 , 1 8 0 1 3 , 2 5 4 3 0 , 9 2 6 4 4 2 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s V i e n n a Pi n e S t r e e t Ap p r o x . 1 6 0 m s o u t h o f F u l t o n S t r e e t Fu l t o n S t r e e t 0. 2 0 P V C 15 0 20 0 6 $ 7 0 , 0 0 0 1 9 7 7 100 7 0 25.25% - 1 7 , 6 7 2 5 , 3 0 2 1 2 , 3 7 0 1 7 7 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s V i e n n a Un i o n S t r e e t Ap p r o x . 1 0 0 m s o u t h o f F u l t o n S t r e e t Fu l t o n S t r e e t 0. 1 0 P V C 15 0 20 0 6 $ 3 5 , 0 0 0 1 9 7 7 100 7 0 25.25% - 8 , 8 3 6 2 , 6 5 1 6 , 1 8 5 8 8 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s V i e n n a Sn o w S t r e e t Ap p r o x . 1 6 2 m s o u t h o f F u l t o n S t r e e t Fu l t o n S t r e e t 0. 2 0 P V C 15 0 20 0 6 $ 7 0 , 0 0 0 1 9 7 7 100 7 0 25.25% - 1 7 , 6 7 2 5 , 3 0 2 1 2 , 3 7 0 1 7 7 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s V i e n n a Un i o n S t r e e t An n S t r e e t Ch e s t n u t S t r e e t 0. 1 0 P V C 15 0 20 0 6 $ 3 5 , 0 0 0 1 9 7 7 100 7 0 25.25% - 8 , 8 3 6 2 , 6 5 1 6 , 1 8 5 8 8 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s V i e n n a Ki n g S t r e e t No r t h S t r e e t Wa t e r S t r e e t 0. 2 0 P V C 15 0 20 0 6 $ 7 0 , 0 0 0 1 9 7 7 100 7 0 25.25% - 1 7 , 6 7 2 5 , 3 0 2 1 2 , 3 7 0 1 7 7 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s V i e n n a Wa l n u t S t r e e t N o r t h S t r e e t Pl a n k R o a d 0. 2 0 P V C 15 0 20 0 6 $ 7 0 , 0 0 0 1 9 7 7 100 7 0 25.25% - 1 7 , 6 7 2 5 , 3 0 2 1 2 , 3 7 0 1 7 7 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s V i e n n a Ch a p e l S t r e e t A p p r o x . 7 0 5 m e a s t o f N o r t h S t r e e t Pl a n k R o a d 0. 9 0 P V C 15 0 20 0 6 $ 3 1 5 , 0 0 0 1 9 7 7 100 7 0 25.25% - 7 9 , 5 2 5 2 3 , 8 5 7 5 5 , 6 6 7 7 9 5 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s V i e n n a Ot t e r S t r e e t Ap p r o x . 8 0 m n o r t h e a s t o f P l a n k R o a d Pl a n k R o a d 0. 1 0 P V C 15 0 20 0 6 $ 3 5 , 0 0 0 1 9 7 7 100 7 0 25.25% - 8 , 8 3 6 2 , 6 5 1 6 , 1 8 5 8 8 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s V i e n n a Fr o n t S t r e e t Ap p r o x . 2 4 m s o u t h w e s t o f O t t e r S t . Ot t e r S t r e e t 0. 0 2 P V C 25 0 20 0 6 $ 8 , 8 0 0 1 9 7 7 100 7 0 25.25% - 2 , 2 2 2 6 6 6 1 , 5 5 5 2 2 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s P o r t B u r w e l l Ro b i n s o n S t r e e t V i c t o r i a S t r e e t Ha g e r m a n 1. 2 0 P V C 20 0 20 0 6 $ 4 8 0 , 0 0 0 1 9 7 2 100 6 5 18.68% - 8 9 , 6 4 4 3 1 , 3 7 5 5 8 , 2 6 9 8 9 6 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s P o r t B u r w e l l Ha g e r m a n Ro b i n s o n S t r e e t St r a c h a n S t r e e t 0. 3 0 P V C 15 0 20 0 6 $ 1 0 5 , 0 0 0 1 9 7 2 100 6 5 18.68% - 1 9 , 6 1 0 6 , 8 6 3 1 2 , 7 4 6 1 9 6 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s P o r t B u r w e l l St r a c h a n S t r e e t R o b i n s o n S t r e e t Ap p r o x . 6 0 m s o u t h o f B r o c k S t r e e t 0. 7 0 P V C 15 0 20 0 6 $ 2 4 5 , 0 0 0 1 9 7 2 100 6 5 18.68% - 4 5 , 7 5 6 1 6 , 0 1 5 2 9 , 7 4 1 4 5 8 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s P o r t B u r w e l l Er i e u s S t r e e t Br o c k S t r e e t Ro b i n s o n S t r e e t 0. 5 0 P V C 15 0 20 0 6 $ 1 7 5 , 0 0 0 1 9 7 2 100 6 5 18.68% - 3 2 , 6 8 3 1 1 , 4 3 9 2 1 , 2 4 4 3 2 7 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s P o r t B u r w e l l Sh a k e s p e a r e S t r e e t W e l l i n g t o n S t r e e t Ro b i n s o n S t r e e t 0. 4 0 P V C 15 0 20 0 6 $ 1 4 0 , 0 0 0 1 9 7 2 100 6 5 18.68% - 2 6 , 1 4 6 9 , 1 5 1 1 6 , 9 9 5 2 6 1 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s P o r t B u r w e l l Vi c t o r i a S t r e e t P i t t S t r e e t Ro b i n s o n S t r e e t 0. 9 0 P V C 15 0 20 0 6 $ 3 1 5 , 0 0 0 1 9 7 2 100 6 5 18.68% - 5 8 , 8 2 9 2 0 , 5 9 0 3 8 , 2 3 9 5 8 8 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s P o r t B u r w e l l Pi t t S t r e e t Ro b i n s o n S t r e e t St r a c h a n S t r e e t 0. 2 0 P V C 15 0 20 0 6 $ 7 0 , 0 0 0 1 9 7 2 100 6 5 18.68% - 1 3 , 0 7 3 4 , 5 7 6 8 , 4 9 8 1 3 1 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s P o r t B u r w e l l Pi t t S t r e e t St r a c h a n S t r e e t Ap p r o x . 6 6 m s o u t h e a s t o f V i c t o r i a S t . 0. 4 0 P V C 15 0 20 0 6 $ 1 4 0 , 0 0 0 1 9 7 2 100 6 5 18.68% - 2 6 , 1 4 6 9 , 1 5 1 1 6 , 9 9 5 2 6 1 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s P o r t B u r w e l l Be a c h S t r e e t St r a c h a n S t r e e t Pi t t S t r e e t 0. 1 0 P V C 50 20 0 6 $ 3 0 , 0 0 0 1 9 7 2 100 6 5 18.68% - 5 , 6 0 3 1 , 9 6 1 3 , 6 4 2 5 6 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s P o r t B u r w e l l We l l i n g t o n S t r e e t R o b i n s o n S t r e e t Vi c t o r i a S t r e e t 0. 5 0 P V C 20 0 20 0 6 $ 2 0 0 , 0 0 0 1 9 7 2 100 6 5 18.68% - 3 7 , 3 5 2 1 3 , 0 7 3 2 4 , 2 7 9 3 7 4 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s P o r t B u r w e l l We l l i n g t o n S t r e e t V i c t o r i a S t r e e t Ap p r o x . 7 1 m e a s t o f V i c t o r i a S t r e e t 0. 1 0 P V C 15 0 20 0 6 $ 3 5 , 0 0 0 1 9 7 2 100 6 5 18.68% - 6 , 5 3 7 2 , 2 8 8 4 , 2 4 9 6 5 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s P o r t B u r w e l l Ha n n a h S t r e e t V i c t o r i a S t r e e t El i z a b e t h S t r e e t 0. 1 0 P V C 15 0 20 0 6 $ 3 5 , 0 0 0 1 9 7 2 100 6 5 18.68% - 6 , 5 3 7 2 , 2 8 8 4 , 2 4 9 6 5 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s P o r t B u r w e l l Wi l l i a m S t r e e t V i c t o r i a S t r e e t Ap p r o x . 7 0 m e a s t o f V i c t o r i a S t r e e t 0. 1 0 P V C 50 20 0 6 $ 3 0 , 0 0 0 1 9 7 2 100 6 5 18.68% - 5 , 6 0 3 1 , 9 6 1 3 , 6 4 2 5 6 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s P o r t B u r w e l l Wi l l i a m S t r e e t V i c t o r i a S t r e e t El i z a b e t h S t r e e t 0. 1 0 P V C 15 0 20 0 6 $ 3 5 , 0 0 0 1 9 7 2 100 6 5 18.68% - 6 , 5 3 7 2 , 2 8 8 4 , 2 4 9 6 5 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s P o r t B u r w e l l El i z a b e t h S t r e e t W i l l i a m S t r e e t Ap p r o x . 1 0 9 m n o r t h o f W i l l i a m S t r e e t 0. 1 0 P V C 15 0 20 0 6 $ 3 5 , 0 0 0 1 9 7 2 100 6 5 18.68% - 6 , 5 3 7 2 , 2 8 8 4 , 2 4 9 6 5 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s P o r t B u r w e l l Wa t e r l o o S t r e e t E r i e u s S t r e e t Ap p r o x . 5 0 m e a s t o f E r i e u s S t r e e t 0. 0 5 P V C 38 20 0 6 $ 1 5 , 0 0 0 1 9 7 2 100 6 5 18.68% - 2 , 8 0 1 9 8 0 1 , 8 2 1 2 8 En v i r o n m e n t a l S e r v i c e s In f r a s t r u c t u r e W a t e r w o r k s P o r t B u r w e l l El i z a b e t h S t r e e t A p p r o x . 2 5 9 m s o u t h o f W e l l i n g t o n S t r e e t Ha n n a h S t r e e t 0. 4 0 P V C 15 0 20 0 6 $ 1 4 0 , 0 0 0 1 9 7 2 100 6 5 18.68% - 2 6 , 1 4 6 9 , 1 5 1 1 6 , 9 9 5 2 6 1 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s P o r t B u r w e l l Mi l t o n S t r e e t Wa t e r l o o S t r e e t Ne w t o n S t r e e t 0. 1 0 P V C 15 0 20 0 6 $ 3 5 , 0 0 0 1 9 7 2 100 6 5 18.68% - 6 , 5 3 7 2 , 2 8 8 4 , 2 4 9 6 5 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s P o r t B u r w e l l Co u n t y R o a d 4 2 R o b i n s o n S t r e e t Ch a t h a m S t r e e t 0. 6 0 P V C 15 0 20 0 6 $ 2 1 0 , 0 0 0 1 9 7 2 100 6 5 18.68% - 3 9 , 2 1 9 1 3 , 7 2 7 2 5 , 4 9 3 3 9 2 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s P o r t B u r w e l l Br i d g e S t r e e t C o u n t y R o a d 4 2 Ch a t h a m S t r e e t 0. 9 0 P V C 25 0 20 0 6 $ 3 9 6 , 0 0 0 1 9 7 2 100 6 5 18.68% - 7 3 , 9 5 7 2 5 , 8 8 5 4 8 , 0 7 2 7 4 0 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s P o r t B u r w e l l Ch a t h a m S t r e e t N o v a S c o t i a L i n e Ap p r o x . 6 3 7 m s o u t h o f L i b b y e S t r e e t 1. 2 0 P V C 15 0 20 0 6 $ 4 2 0 , 0 0 0 1 9 7 2 100 6 5 18.68% - 7 8 , 4 3 9 2 7 , 4 5 4 5 0 , 9 8 5 7 8 4 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s P o r t B u r w e l l Ho m e r S t r e e t C h a t h a m S t r e e t Ad d i s o n S t r e e t 0. 1 0 P V C 15 0 20 0 6 $ 3 5 , 0 0 0 1 9 7 2 100 6 5 18.68% - 6 , 5 3 7 2 , 2 8 8 4 , 2 4 9 6 5 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s P o r t B u r w e l l Co w p e r S t r e e t C h a t h a m S t r e e t Ap p r o x . 5 0 m e a s t o f C h a t h a m S t r e e t 0. 0 5 P V C 50 20 0 6 $ 1 5 , 0 0 0 1 9 7 2 100 6 5 18.68% - 2 , 8 0 1 9 8 0 1 , 8 2 1 2 8 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s P o r t B u r w e l l Ad d i s o n S t r e e t H o m e r S t r e e t Li b b y e S t r e e t 0. 6 0 P V C 15 0 20 0 6 $ 2 1 0 , 0 0 0 1 9 7 2 100 6 5 18.68% - 3 9 , 2 1 9 1 3 , 7 2 7 2 5 , 4 9 3 3 9 2 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s P o r t B u r w e l l Li b b y e S t r e e t C h a t h a m S t r e e t Fa y e S t r e e t 0. 3 0 P V C 15 0 20 0 6 $ 1 0 5 , 0 0 0 1 9 7 2 100 6 5 18.68% - 1 9 , 6 1 0 6 , 8 6 3 1 2 , 7 4 6 1 9 6 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s P o r t B u r w e l l Li b b y e S t r e e t F a y e S t r e e t en d 0. 1 0 P V C 50 20 0 6 $ 3 0 , 0 0 0 1 9 7 2 100 6 5 18.68% - 5 , 6 0 3 1 , 9 6 1 3 , 6 4 2 5 6 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s P o r t B u r w e l l Fa y e S t r e e t Li b b y e S t r e e t en d 0. 1 0 P V C 50 20 0 6 $ 3 0 , 0 0 0 1 9 7 2 100 6 5 18.68% - 5 , 6 0 3 1 , 9 6 1 3 , 6 4 2 5 6 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s P o r t B u r w e l l We l l i n g t o n S t r e e t E l i z a b e t h S t r e e t Mc C o r d L a n e 0. 3 0 P V C 15 0 20 0 6 $ 1 0 5 , 0 0 0 1 9 7 2 100 6 5 18.68% - 1 9 , 6 1 0 6 , 8 6 3 1 2 , 7 4 6 1 9 6 En v i r o n m e n t a l S e r v i c e s I n f r a s t r u c t u r e W a t e r w o r k s P o r t B u r w e l l Mc C o r d L a n e We l l i n g t o n S t r e e t Ap p r o x . 2 0 0 m s o u t h o f W e l l i n g t o n S t r e e t 0. 2 0 P V C 50 20 0 6 $ 6 0 , 0 0 0 1 9 7 2 100 6 5 18.68% - 1 1 , 2 0 6 3 , 9 2 2 7 , 2 8 4 1 1 2 $ 9 , 9 7 9 , 8 0 0 - 2,264,837 715,645 1,549,192 22,648 Bayham - - - - - Pi p e S i z e R e p l a c e m e n t C o s t Cornith - - - - - 38 3 0 0 . 0 0 $ Eden - - - - - 50 3 0 0 . 0 0 $ Port Burwell - 723,877.39 253,357.09 470,520.29 7,238.77 15 0 3 5 0 . 0 0 $ Richmond - - - - - 20 0 4 0 0 . 0 0 $ Straffordville - - - - - 25 0 4 4 0 . 0 0 $ Vienna - 1,540,959.62 462,287.89 1,078,671.73 15,409.60 - 2,264,837.01 715,644.97 1,549,192.02 22,648.37 TRUE T R U E FALSE TRUE T R U E Watermains TANGIBLE CAPITAL ASSET VALUATION AS AT DECEMBER 31, 2007 Estimated 2008 Amortization Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . Pa g e 3 1 o f 3 4 H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-09-29H-31 Mu n i c i p al i t y o f B a y ha m Ta n g ib l e C a p it a l A s s e t I n v e n t o r y As a t D e c e m b e r 3 1 , 2 0 0 7 Dr a f t 7 : F e b r u a r y 1 1 , 2 0 0 9 Va l v e s DE S C R I P T I O N SI Z E ( i n c h e s ) Q U A N T I T Y CO N S T R U C T I O N / PU R C H A S E D A T E 20 0 6 R E P L A C E M E N T CO S T US E F U L L I F E IN D E X A T CO N S T R U C T I O N / PU R C H A S E D A T E CALCULATED HI S T O R I C A L C O S T ACCUMULATED AMORTIZATIONNET BOOK VALUE 2008 AMORTIZATION Ai r R e l e a s e V a l v e s a l o n g F o r c e m a i n s 42 20 0 0 16 8 , 0 0 0 $ 35 75 . 7 7 % $ 1 2 7 , 2 9 7 . 1 5 25,459.43 $ 101,837.72 $ 3,637.06 $ Wa t s o n 2 0 0 6 W & W W S t u d y Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . Pa g e 3 2 o f 3 4 H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-09-29H-32 Mu n i c i p a l i t y o f B a y h a m Ta n g i b l e C a p i t a l A s s e t I n v e n t o r y As a t D e c e m b e r 3 1 , 2 0 0 7 Dr a f t 7 : F e b r u a r y 1 1 , 2 0 0 9 Se w e r a n d F o r c e M a i n s ID F I R D E P A R T M E N T D I V I S I O N D E P A R T M E N T A R E A ST R E E T FR O M TO LE N G T H (K M ) MA T E R I A L TY P E DI A M E T E R (m m ) AC T U A L HI S T O R I C A L CO S T (i f a v a i l a b l e ) RE P L A C E M E N T CO S T D A T E (Y E A R ) RE P L A C E M E N T CO S T (W & W W S t u d y ) YE A R O F CO N S T R U C T I O N / PU R C H A S E USEFUL LIFE (YRS)REMAINING USEFUL LIFEYEAR OF BETTERMENTBETTERMENT COST Index at Construction Year Actual Historical Cost Calculated Historical Cost @ Acquisition/ ConstructionAccumulated Amortization from A cquisition to December 31, 2007Net Book Value at December 31, 2007 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r E d e n P l a n k R o a d Ap p r o x . 2 7 0 m n o r t h o f E d e n L i n e Ap p r o x . 3 6 0 m s o u t h o f E d e n L i n e 0. 6 0 P V C 25 0 20 0 6 $ 2 8 5 , 0 0 0 2 0 0 1 100 9 4 79.13% - 2 2 5 , 5 1 3 1 3 , 5 3 1 2 1 1 , 9 8 2 2 , 2 5 5 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r E d e n P l a n k R o a d Ap p r o x . 7 9 5 m n o r t h o f E d e n L i n e Ap p r o x . 3 6 0 m s o u t h o f E d e n L i n e 1. 1 0 P V C 25 0 20 0 6 $ 5 2 2 , 5 0 0 2 0 0 1 100 9 4 79.13% - 4 1 3 , 4 4 1 2 4 , 8 0 6 3 8 8 , 6 3 4 4 , 1 3 4 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r E d e n T r a v i s S t r e e t Ed e n L i n e Gr a y S t r e e t 0. 1 0 P V C 20 0 20 0 6 $ 4 6 , 0 0 0 2 0 0 1 100 9 4 79.13% - 3 6 , 3 9 9 2 , 1 8 4 3 4 , 2 1 5 3 6 4 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r E d e n E d e n L i n e Ap p r o x . 4 7 4 m w e s t o f P l a n k R o a d Pl a n k R o a d 0. 5 0 P V C 20 0 20 0 6 $ 2 3 0 , 0 0 0 2 0 0 1 100 9 4 79.13% - 1 8 1 , 9 9 3 1 0 , 9 2 0 1 7 1 , 0 7 3 1 , 8 2 0 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r E d e n E d e n L i n e Sc h a f f e r R o a d Pl a n k R o a d 1. 2 0 P V C 20 0 20 0 6 $ 5 5 2 , 0 0 0 2 0 0 1 100 9 4 79.13% - 4 3 6 , 7 8 3 2 6 , 2 0 7 4 1 0 , 5 7 6 4 , 3 6 8 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r E d e n G r a y S t r e e t Ap p r o x . 5 0 m e a s t o f T r a v i s S t r e e t Pl a n k R o a d 0. 2 0 P V C 20 0 20 0 6 $ 9 2 , 0 0 0 2 0 0 1 100 9 4 79.13% - 7 2 , 7 9 7 4 , 3 6 8 6 8 , 4 2 9 7 2 8 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r S t r a f f o r d v i l l e S a n d y t o w n R o a d Ap p r o x . 1 1 5 m n o r t h o f H e r i t a g e L i n e Pu m p i n g S t a t i o n a p p r o x . 6 3 0 m s o u t h o f H e r i t a g e L i n e 0. 7 0 P V C 20 0 20 0 6 $ 3 2 2 , 0 0 0 2 0 0 0 100 9 3 75.77% - 2 4 3 , 9 8 6 1 7 , 0 7 9 2 2 6 , 9 0 7 2 , 4 4 0 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r S t r a f f o r d v i l l e O l d C h a p e l R o a d Do n n e l l y D r i v e Ma i n S t r e e t 0. 2 0 P V C 20 0 20 0 6 $ 9 2 , 0 0 0 2 0 0 0 100 9 3 75.77% - 6 9 , 7 1 0 4 , 8 8 0 6 4 , 8 3 1 6 9 7 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r S t r a f f o r d v i l l e D u k e S t r e e t Do n n e l l y D r i v e He r i t a g e L i n e 0. 2 0 P V C 20 0 20 0 6 $ 9 2 , 0 0 0 2 0 0 0 100 9 3 75.77% - 6 9 , 7 1 0 4 , 8 8 0 6 4 , 8 3 1 6 9 7 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r S t r a f f o r d v i l l e P l a n k R o a d Ap p r o x . 2 2 0 m n o r t h o f F i f t h S t r e e t 10 0 m s o u t h o f H e r i t a g e L i n e 0. 3 0 P V C 25 0 20 0 6 $ 1 4 2 , 5 0 0 2 0 0 0 100 9 3 75.77% - 1 0 7 , 9 7 5 7 , 5 5 8 1 0 0 , 4 1 7 1 , 0 8 0 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r S t r a f f o r d v i l l e P l a n k R o a d Ma i n S t r e e t Sa n d y t o w n R o a d 0. 8 0 P V C 50 20 0 6 $ 3 5 6 , 0 0 0 2 0 0 0 100 9 3 75.77% - 2 6 9 , 7 4 9 1 8 , 8 8 2 2 5 0 , 8 6 6 2 , 6 9 7 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r S t r a f f o r d v i l l e G a r n h a m S t r e e t He r s h S t r e e t He r i t a g e L i n e 0. 2 0 P V C 20 0 20 0 6 $ 9 2 , 0 0 0 2 0 0 0 100 9 3 75.77% - 6 9 , 7 1 0 4 , 8 8 0 6 4 , 8 3 1 6 9 7 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r S t r a f f o r d v i l l e W e s t S t r e e t He r i t a g e L i n e 45 m n o r t h o f H e r i t a g e L i n e 0. 0 5 P V C 20 0 20 0 6 $ 2 3 , 0 0 0 2 0 0 0 100 9 3 75.77% - 1 7 , 4 2 8 1 , 2 2 0 1 6 , 2 0 8 1 7 4 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r S t r a f f o r d v i l l e W e s t S t r e e t Th i r d S t r e e t Fi r s t S t r e e t 0. 2 0 P V C 25 0 20 0 6 $ 9 5 , 0 0 0 2 0 0 0 100 9 3 75.77% - 7 1 , 9 8 4 5 , 0 3 9 6 6 , 9 4 5 7 2 0 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r S t r a f f o r d v i l l e S h o r t S t r e e t Fo u r t h S t r e e t Th i r d S t r e e t 0. 1 0 P V C 20 0 20 0 6 $ 4 6 , 0 0 0 2 0 0 0 100 9 3 75.77% - 3 4 , 8 5 5 2 , 4 4 0 3 2 , 4 1 5 3 4 9 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r S t r a f f o r d v i l l e E a s t S t r e e t 50 m n o r t h o f H e r i t a g e L i n e He r i t a g e L i n e 0. 0 5 P V C 20 0 20 0 6 $ 2 3 , 0 0 0 2 0 0 0 100 9 3 75.77% - 1 7 , 4 2 8 1 , 2 2 0 1 6 , 2 0 8 1 7 4 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r S t r a f f o r d v i l l e A l w a r d S t r e e t Ap p r o x . 1 2 5 m s o u t h o f H e r i t a g e L i n e He r i t a g e L i n e 0. 1 0 P V C 20 0 20 0 6 $ 4 6 , 0 0 0 2 0 0 0 100 9 3 75.77% - 3 4 , 8 5 5 2 , 4 4 0 3 2 , 4 1 5 3 4 9 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r S t r a f f o r d v i l l e G a r n e r R o a d He r i t a g e L i n e Pu m p i n g S t a t i o n a t W a r d w a l k L i n e 0. 1 0 P V C 20 0 20 0 6 $ 4 6 , 0 0 0 2 0 0 0 100 9 3 75.77% - 3 4 , 8 5 5 2 , 4 4 0 3 2 , 4 1 5 3 4 9 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r S t r a f f o r d v i l l e W a r d w a l k L i n e Ga r n e r R o a d 20 0 m w e s t o f G a r n e r R o a d 0. 2 0 P V C 20 0 20 0 6 $ 9 2 , 0 0 0 2 0 0 0 100 9 3 75.77% - 6 9 , 7 1 0 4 , 8 8 0 6 4 , 8 3 1 6 9 7 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r S t r a f f o r d v i l l e H e r i t a g e L i n e Ap p r o x . 7 9 0 m e a s t o f G a r n e r R o a d 40 0 m w e s t o f S a n d y t o w n R o a d 1. 2 0 P V C 20 0 20 0 6 $ 5 5 2 , 0 0 0 2 0 0 0 100 9 3 75.77% - 4 1 8 , 2 6 2 2 9 , 2 7 8 3 8 8 , 9 8 4 4 , 1 8 3 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r S t r a f f o r d v i l l e A r t h u r S t r e e t Ap p r o x . 1 6 0 m n o r t h w e s t a n d w e s t o f P l a n k R o a d P l a n k R o a d 0. 2 0 P V C 20 0 20 0 6 $ 9 2 , 0 0 0 2 0 0 0 100 9 3 75.77% - 6 9 , 7 1 0 4 , 8 8 0 6 4 , 8 3 1 6 9 7 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r S t r a f f o r d v i l l e M a i n S t r e e t Ol d C h a p e l R o a d 90 m e a s t o f O l d C h a p e l R o a d 0. 1 0 P V C 20 0 20 0 6 $ 4 6 , 0 0 0 2 0 0 0 100 9 3 75.77% - 3 4 , 8 5 5 2 , 4 4 0 3 2 , 4 1 5 3 4 9 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r S t r a f f o r d v i l l e M a i n S t r e e t Ea s t S t r e e t 70 m w e s t o f G a r n h a m S t r e e t 0. 3 0 P V C 20 0 20 0 6 $ 1 3 8 , 0 0 0 2 0 0 0 100 9 3 75.77% - 1 0 4 , 5 6 6 7 , 3 2 0 9 7 , 2 4 6 1 , 0 4 6 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r S t r a f f o r d v i l l e H e s c h S t r e e t Ga r n h a m S t r e e t 60 m e a s t o f G a r n h a m S t r e e t 0. 0 6 P V C 20 0 20 0 6 $ 2 7 , 6 0 0 2 0 0 0 100 9 3 75.77% - 2 0 , 9 1 3 1 , 4 6 4 1 9 , 4 4 9 2 0 9 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r S t r a f f o r d v i l l e F i r s t S t r e e t Ea s t S t r e e t Pl a n k R o a d 0. 3 0 P V C 20 0 20 0 6 $ 1 3 8 , 0 0 0 2 0 0 0 100 9 3 75.77% - 1 0 4 , 5 6 6 7 , 3 2 0 9 7 , 2 4 6 1 , 0 4 6 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r S t r a f f o r d v i l l e S e c o n d S t r e e t Ap p r o x . 1 3 0 m e a s t o f W e s t S t r e e t We s t S t r e e t 0. 1 0 P V C 20 0 20 0 6 $ 4 6 , 0 0 0 2 0 0 0 100 9 3 75.77% - 3 4 , 8 5 5 2 , 4 4 0 3 2 , 4 1 5 3 4 9 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r S t r a f f o r d v i l l e T h i r d S t r e e t CP R r i g h t o f w a y We s t S t r e e t 0. 2 0 P V C 20 0 20 0 6 $ 9 2 , 0 0 0 2 0 0 0 100 9 3 75.77% - 6 9 , 7 1 0 4 , 8 8 0 6 4 , 8 3 1 6 9 7 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r S t r a f f o r d v i l l e F o u r t h S t r e e t CP R r i g h t o f w a y Sh o r t S t r e e t 0. 1 0 P V C 20 0 20 0 6 $ 4 6 , 0 0 0 2 0 0 0 100 9 3 75.77% - 3 4 , 8 5 5 2 , 4 4 0 3 2 , 4 1 5 3 4 9 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r S t r a f f o r d v i l l e F i f t h S t r e e t Ap p r o x . 1 1 0 m e a s t o f P l a n k R o a d Pl a n k R o a d 0. 1 0 P V C 20 0 20 0 6 $ 4 6 , 0 0 0 2 0 0 0 100 9 3 75.77% - 3 4 , 8 5 5 2 , 4 4 0 3 2 , 4 1 5 3 4 9 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r S t r a f f o r d v i l l e W a r d w a l k L i n e Ap p r o x . 1 8 5 m w e s t o f G a r n e r R o a d Pu m p i n g S t a t i o n a t G a r n e r R o a d 0. 2 0 P V C 20 0 20 0 6 $ 9 2 , 0 0 0 2 0 0 0 100 9 3 75.77% - 6 9 , 7 1 0 4 , 8 8 0 6 4 , 8 3 1 6 9 7 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r S t r a f f o r d v i l l e H e r i t a g e L i n e E Ga r n e r R o a d Pu m p i n g S t a t i o n a p p r o x . 2 0 0 m w e s t o f T o l l g a t e R o a d 0. 6 0 P V C 20 0 20 0 6 $ 2 7 6 , 0 0 0 2 0 0 0 100 9 3 75.77% - 2 0 9 , 1 3 1 1 4 , 6 3 9 1 9 4 , 4 9 2 2 , 0 9 1 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r S t r a f f o r d v i l l e H e r i t a g e L i n e E Ap p r o x . 4 0 m w e s t o f T o l l g a t e R o a d Pu m p i n g S t a t i o n a p p r o x . 2 0 0 m W e s t o f T o l l g a t e R o a d 0. 2 0 P V C 25 0 20 0 6 $ 9 5 , 0 0 0 2 0 0 0 100 9 3 75.77% - 7 1 , 9 8 4 5 , 0 3 9 6 6 , 9 4 5 7 2 0 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r V i e n n a C e n t r e S t r e e t Ap p r o x . 1 2 5 m s o u t h o f F u l t o n S t r e e t 38 0 m n o r t h o f F u l t o n S t r e e t 0. 5 0 P V C 20 0 20 0 6 $ 2 3 0 , 0 0 0 2 0 0 1 100 9 4 79.13% - 1 8 1 , 9 9 3 1 0 , 9 2 0 1 7 1 , 0 7 3 1 , 8 2 0 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r V i e n n a C e n t r e S t r e e t Vi e n n a L i n e Pe a r l S t r e e t 0. 3 0 P V C 25 0 20 0 6 $ 1 4 2 , 5 0 0 2 0 0 1 100 9 4 79.13% - 1 1 2 , 7 5 7 6 , 7 6 5 1 0 5 , 9 9 1 1 , 1 2 8 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r V i e n n a V i e n n a L i n e Ce n t r e S t r e e t 21 0 m w e s t o f C e n t r e S t r e e t 0. 2 0 P V C 20 0 20 0 6 $ 9 2 , 0 0 0 2 0 0 1 100 9 4 79.13% - 7 2 , 7 9 7 4 , 3 6 8 6 8 , 4 2 9 7 2 8 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r V i e n n a P e a r l S t r e e t Ce n t r e S t r e e t Fr o n t S t r e e t 0. 4 0 P V C 20 0 20 0 6 $ 1 8 4 , 0 0 0 2 0 0 1 100 9 4 79.13% - 1 4 5 , 5 9 4 8 , 7 3 6 1 3 6 , 8 5 9 1 , 4 5 6 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r V i e n n a F u l t o n S t r e e t Ce n t r e S t r e e t El m S t r e e t 0. 6 0 P V C 25 0 20 0 6 $ 2 8 5 , 0 0 0 2 0 0 1 100 9 4 79.13% - 2 2 5 , 5 1 3 1 3 , 5 3 1 2 1 1 , 9 8 2 2 , 2 5 5 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r V i e n n a U n i o n S t r e e t 75 m s o u t h o f F u l t o n S t r e e t 12 5 m n o r t h o f F u l t o n S t r e e t 0. 2 0 P V C 20 0 20 0 6 $ 9 2 , 0 0 0 2 0 0 1 100 9 4 79.13% - 7 2 , 7 9 7 4,368 68,429 728 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r V i e n n a U n i o n S t r e e t Ch e s t n u t S t r e e t 70 m s o u t h o f C h e s t n u t S t r e e t 0. 0 7 P V C 20 0 20 0 6 $ 3 2 , 2 0 0 2 0 0 1 100 9 4 79.13% - 2 5 , 4 7 9 1 , 5 2 9 2 3 , 9 5 0 2 5 5 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r V i e n n a P i n e S t r e e t Fu l t o n S t r e e t 16 0 m s o u t h o f F u l t o n S t r e e t 0. 2 0 P V C 20 0 20 0 6 $ 9 2 , 0 0 0 2 0 0 1 100 9 4 79.13% - 7 2 , 7 9 7 4 , 3 6 8 6 8 , 4 2 9 7 2 8 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r V i e n n a S n o w S t r e e t Fu l t o n S t r e e t 11 0 m s o u t h o f F u l t o n S t r e e t 0. 1 0 P V C 20 0 20 0 6 $ 4 6 , 0 0 0 2 0 0 1 100 9 4 79.13% - 3 6 , 3 9 9 2 , 1 8 4 3 4 , 2 1 5 3 6 4 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r V i e n n a E l m S t r e e t 13 0 m n o r t h o f C h e s t n u t S t r e e t Pl a n k R o a d 0. 6 0 P V C 20 0 20 0 6 $ 2 7 6 , 0 0 0 2 0 0 1 100 9 4 79.13% - 2 1 8 , 3 9 2 1 3 , 1 0 3 2 0 5 , 2 8 8 2 , 1 8 4 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r V i e n n a C h e s t n u t S t r e e t Un i o n S t r e e t El m S t r e e t 0. 3 0 P V C 20 0 20 0 6 $ 1 3 8 , 0 0 0 2 0 0 1 100 9 4 79.13% - 1 0 9 , 1 9 6 6 , 5 5 2 1 0 2 , 6 4 4 1 , 0 9 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r V i e n n a O a k S t r e e t 70 m n o r t h o f C h e s t n u t S t r e e t 11 0 m s o u t h o f A n n S t r e e t 0. 3 0 P V C 20 0 20 0 6 $ 1 3 8 , 0 0 0 2 0 0 1 100 9 4 79.13% - 1 0 9 , 1 9 6 6 , 5 5 2 1 0 2 , 6 4 4 1 , 0 9 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r V i e n n a O a k S t r e e t Fu l t o n S t r e e t Pl a n k R o a d 0. 2 0 P V C 20 0 20 0 6 $ 9 2 , 0 0 0 2 0 0 1 100 9 4 79.13% - 7 2 , 7 9 7 4 , 3 6 8 6 8 , 4 2 9 7 2 8 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r V i e n n a Q u e e n S t r e e t Oa k S t r e e t Ed i s o n D r i v e 0. 1 0 P V C 20 0 20 0 6 $ 4 6 , 0 0 0 2 0 0 1 100 9 4 79.13% - 3 6 , 3 9 9 2 , 1 8 4 3 4 , 2 1 5 3 6 4 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r V i e n n a E d i s o n D r i v e Qu e e n S t r e e t Pl a n k R o a d 0. 6 0 P V C 25 0 20 0 6 $ 2 8 5 , 0 0 0 2 0 0 1 100 9 4 79.13% - 2 2 5 , 5 1 3 1 3 , 5 3 1 2 1 1 , 9 8 2 2 , 2 5 5 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r V i e n n a A n n S t r e e t El m S t r e e t Ed i s o n D r i v e 0. 1 0 P V C 20 0 20 0 6 $ 4 6 , 0 0 0 2 0 0 1 100 9 4 79.13% - 3 6 , 3 9 9 2 , 1 8 4 3 4 , 2 1 5 3 6 4 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r V i e n n a A n n S t r e e t 80 m e a s t o f U n i o n S t r e e t Oa k S t r e e t 0. 2 0 P V C 20 0 20 0 6 $ 9 2 , 0 0 0 2 0 0 1 100 9 4 79.13% - 7 2 , 7 9 7 4 , 3 6 8 6 8 , 4 2 9 7 2 8 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r V i e n n a P l a n k R o a d No r t h V i l l a g e L i m i t Ot t e r S t r e e t 1. 7 0 P V C 35 0 20 0 6 $ 8 3 3 , 0 0 0 2 0 0 1 100 9 4 79.13% - 6 5 9 , 1 3 1 3 9 , 5 4 8 6 1 9 , 5 8 3 6 , 5 9 1 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r V i e n n a O t t e r S t r e e t Fr o n t S t r e e t 50 m n o r t h w e s t o f F r o n t S t r e e t 0. 0 5 P V C 20 0 20 0 6 $ 2 3 , 0 0 0 2 0 0 1 100 9 4 79.13% - 1 8 , 1 9 9 1 , 0 9 2 1 7 , 1 0 7 1 8 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r V i e n n a F r o n t S t r e e t Ot t e r S t r e e t Pu m p i n g S t a t i o n o n F r o n t S t r e e t 0. 0 5 P V C 35 0 20 0 6 $ 2 4 , 5 0 0 2 0 0 1 100 9 4 79.13% - 1 9 , 3 8 6 1 , 1 6 3 1 8 , 2 2 3 1 9 4 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r V i e n n a W a t e r S t r e e t Ki n g S t r e e t Pu m p i n g S t a t i o n o n F r o n t S t r e e t 0. 2 0 P V C 25 0 20 0 6 $ 9 5 , 0 0 0 2 0 0 1 100 9 4 79.13% - 7 5 , 1 7 1 4 , 5 1 0 7 0 , 6 6 1 7 5 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r V i e n n a K i n g S t r e e t Wa t e r S t r e e t 30 m w e s t o f N o r t h S t r e e t 0. 2 0 P V C 20 0 20 0 6 $ 9 2 , 0 0 0 2 0 0 1 100 9 4 79.13% - 7 2 , 7 9 7 4 , 3 6 8 6 8 , 4 2 9 7 2 8 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r V i e n n a P l a n k R o a d Ki n g S t r e e t Ch a p e l S t r e e t 0. 1 0 P V C 25 0 20 0 6 $ 4 7 , 5 0 0 2 0 0 1 100 9 4 79.13% - 3 7 , 5 8 6 2 , 2 5 5 3 5 , 3 3 0 3 7 6 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r V i e n n a W a l n u t S t r e e t Ch a p e l S t r e e t No r t h S t r e e t 0. 2 0 P V C 20 0 20 0 6 $ 9 2 , 0 0 0 2 0 0 1 100 9 4 79.13% - 7 2 , 7 9 7 4 , 3 6 8 6 8 , 4 2 9 7 2 8 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r V i e n n a N o r t h S t r e e t Wa l n u t S t r e e t 10 0 m n o r t h o f W a l n u t S t r e e t 0. 1 0 P V C 20 0 20 0 6 $ 4 6 , 0 0 0 2 0 0 1 100 9 4 79.13% - 3 6 , 3 9 9 2 , 1 8 4 3 4 , 2 1 5 3 6 4 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r V i e n n a C h a p e l S t r e e t Pl a n k R o a d 12 0 m n o r t h e a s t o f N o r t h S t r e e t 0. 3 0 P V C 20 0 20 0 6 $ 1 3 8 , 0 0 0 2 0 0 1 100 9 4 79.13% - 1 0 9 , 1 9 6 6 , 5 5 2 1 0 2 , 6 4 4 1 , 0 9 2 Tr a n s p o r t a t i o n S e r v i c e s In f r a s t r u c t u r e S a n i t a r y S e w e r P o r t B u r w e l l E l i z a b e t h S t r e e t Wi l l i a m S t r e e t Ap p r o x . 2 5 9 m s o u t h o f W e l l i n g t o n S t . 0. 5 0 P V C 20 0 20 0 6 $ 2 3 0 , 0 0 0 1 9 8 5 100 7 8 46.01% - 1 0 5 , 8 3 0 2 3 , 2 8 3 8 2 , 5 4 7 1 , 0 5 8 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r P o r t B u r w e l l V i c t o r i a S t r e e t Ro b i n s o n S t r e e t Ap p r o x . 8 2 m s o u t h o f W e l l i n g t o n S t . 0. 7 0 P V C 20 0 20 0 6 $ 3 2 2 , 0 0 0 1 9 8 5 100 7 8 46.01% - 1 4 8 , 1 6 2 3 2 , 5 9 6 1 1 5 , 5 6 6 1 , 4 8 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r P o r t B u r w e l l V i c t o r i a S t r e e t Ap p r o x . 1 2 5 m n o r t h o f P i t t S t r e e t Pi t t S t r e e t 0. 1 0 P V C 20 0 20 0 6 $ 4 6 , 0 0 0 1 9 8 5 100 7 8 46.01% - 2 1 , 1 6 6 4 , 6 5 7 1 6 , 5 0 9 2 1 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r P o r t B u r w e l l M i l t o n S t r e e t Ap p r o x . 3 0 m s o u t h o f N e w t o n S t r e e t Wa t e r l o o S t r e e t 0. 1 0 P V C 20 0 20 0 6 $ 4 6 , 0 0 0 1 9 8 5 100 7 8 46.01% - 2 1 , 1 6 6 4 , 6 5 7 1 6 , 5 0 9 2 1 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r P o r t B u r w e l l S h a k e s p e a r e S t r e e t Ap p r o x . 4 0 m s o u t h o f R o b i n s o n S t r e e t Ap p r o x . 6 2 m s o u t h o f W a t e r l o o S t . 0. 3 0 P V C 20 0 20 0 6 $ 1 3 8 , 0 0 0 1 9 8 5 100 7 8 46.01% - 6 3 , 4 9 8 1 3 , 9 7 0 4 9 , 5 2 8 6 3 5 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r P o r t B u r w e l l S t r a c h a n S t r e e t Ro b i n s o n S t r e e t Ap p r o x . 2 8 m s o u t h o f B r o c k S t r e e t 0. 6 0 P V C 20 0 20 0 6 $ 2 7 6 , 0 0 0 1 9 8 5 100 7 8 46.01% - 1 2 6 , 9 9 6 2 7 , 9 3 9 9 9 , 0 5 7 1 , 2 7 0 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r P o r t B u r w e l l E r i e u s S t r e e t Ap p r o x . 1 3 0 m s - w o f V i c t o r i a S t r e e t Ap p r o x . 5 2 m s o u t h o f B r o c k S t r e e t 0. 9 0 P V C 30 0 20 0 6 $ 4 4 1 , 0 0 0 1 9 8 5 100 7 8 46.01% - 2 0 2 , 9 1 7 4 4 , 6 4 2 1 5 8 , 2 7 5 2 , 0 2 9 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r P o r t B u r w e l l R o b i n s o n S t r e e t Ap p r o x . 4 0 m s o u t h o f B r o c k S t r e e t Ap p r o x . 7 5 m n o r t h o f P i t t S t r e e t 0. 2 0 P V C 20 0 20 0 6 $ 9 2 , 0 0 0 1 9 8 5 100 7 8 46.01% - 4 2 , 3 3 2 9 , 3 1 3 3 3 , 0 1 9 4 2 3 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r P o r t B u r w e l l R o b i n s o n S t r e e t We l l i n g t o n S t r e e t Un i o n S t r e e t 0. 2 0 P V C 20 0 20 0 6 $ 9 2 , 0 0 0 1 9 8 5 100 7 8 46.01% - 4 2 , 3 3 2 9 , 3 1 3 3 3 , 0 1 9 4 2 3 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r P o r t B u r w e l l U n i o n S t r e e t Br i d g e S t r e e t Ro b i n s o n S t r e e t 0. 0 6 P V C 30 0 20 0 6 $ 2 9 , 4 0 0 1 9 8 5 100 7 8 46.01% - 1 3 , 5 2 8 2 , 9 7 6 1 0 , 5 5 2 1 3 5 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r P o r t B u r w e l l W a t e r l o o S t r e e t Ro b i n s o n S t r e e t Mi l t o n S t r e e t 0. 5 0 P V C 25 0 20 0 6 $ 2 3 7 , 5 0 0 1 9 8 5 100 7 8 46.01% - 1 0 9 , 2 8 1 2 4 , 0 4 2 8 5 , 2 3 9 1 , 0 9 3 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r P o r t B u r w e l l W e l l i n g t o n S t r e e t Ro b i n s o n S t r e e t Er i e u s S t r e e t 0. 1 0 P V C 20 0 20 0 6 $ 4 6 , 0 0 0 1 9 8 5 100 7 8 46.01% - 2 1 , 1 6 6 4 , 6 5 7 1 6 , 5 0 9 2 1 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r P o r t B u r w e l l W e l l i n g t o n S t r e e t Ap p r o x . 4 5 m e a s t o f E r i e u s S t r e e t Ap p r o x . 1 2 4 m e a s t o f E l i z a b e t h S t . 0. 4 0 P V C 20 0 20 0 6 $ 1 8 4 , 0 0 0 1 9 8 5 100 7 8 46.01% - 8 4 , 6 6 4 1 8 , 6 2 6 6 6 , 0 3 8 8 4 7 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r P o r t B u r w e l l P i t t S t r e e t Ap p r o x . 4 0 m e a s t o f E r i e u s S t r e e t Er i e u s S t r e e t 0. 0 4 P V C 20 0 20 0 6 $ 1 8 , 4 0 0 1 9 8 5 100 7 8 46.01% - 8 , 4 6 6 1 , 8 6 3 6 , 6 0 4 85 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r P o r t B u r w e l l P i t t S t r e e t Ap p r o x . 3 5 m w e s t o f E r i e u s S t r e e t Ap p r o x . 5 5 m e a s t o f V i c t o r i a S t r e e t 0. 4 0 P V C 20 0 20 0 6 $ 1 8 4 , 0 0 0 1 9 8 5 100 7 8 46.01% - 8 4 , 6 6 4 1 8 , 6 2 6 6 6 , 0 3 8 8 4 7 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r P o r t B u r w e l l B r o c k S t r e e t Ro b i n s o n S t r e e t St r a c h a n S t r e e t 0. 2 0 P V C 20 0 20 0 6 $ 9 2 , 0 0 0 1 9 8 5 100 7 8 46.01% - 4 2 , 3 3 2 9 , 3 1 3 3 3 , 0 1 9 4 2 3 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r P o r t B u r w e l l C h a t h a m S t r e e t Ap p r o x . 8 5 m n o r t h o f H o m e r S t r e e t Tr e a t m e n t P l a n t a p p r o x . 6 7 1 m s o u t h o f W e l l i n g t o n St r e e t 1. 3 0 P V C 35 0 20 0 6 $ 6 3 7 , 0 0 0 1 9 8 5 100 7 8 46.01% - 2 9 3 , 1 0 2 6 4 , 4 8 3 2 2 8 , 6 2 0 2 , 9 3 1 Sewer and Force Mains TANGIBLE CAPITAL ASSET VALUATION AS AT DECEMBER 31, 2007 Estimated 2008 Amortization Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . Pa g e 3 3 o f 3 4 H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-09-29H-33 Se w e r a n d F o r c e M a i n s ID F I R D E P A R T M E N T D I V I S I O N D E P A R T M E N T A R E A ST R E E T FR O M TO LE N G T H (K M ) MA T E R I A L TY P E DI A M E T E R (m m ) AC T U A L HI S T O R I C A L CO S T (i f a v a i l a b l e ) RE P L A C E M E N T CO S T D A T E (Y E A R ) RE P L A C E M E N T CO S T (W & W W S t u d y ) YE A R O F CO N S T R U C T I O N / PU R C H A S E USEFUL LIFE (YRS)REMAINING USEFUL LIFEYEAR OF BETTERMENTBETTERMENT COST Index at Construction Year Actual Historical Cost Calculated Historical Cost @ Acquisition/ ConstructionAccumulated Amortization from A cquisition to December 31, 2007Net Book Value at December 31, 2007Sewer and Force Mains TANGIBLE CAPITAL ASSET VALUATION AS AT DECEMBER 31, 2007 Estimated 2008 Amortization Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r P o r t B u r w e l l A d d i s o n S t r e e t Ho m e r S t r e e t We l l i n g t o n S t r e e t 0. 6 0 P V C 20 0 20 0 6 $ 2 7 6 , 0 0 0 1 9 8 5 100 7 8 46.01% - 1 2 6 , 9 9 6 2 7 , 9 3 9 9 9 , 0 5 7 1 , 2 7 0 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r P o r t B u r w e l l L i b b y e S t r e e t Ad d i s o n S t r e e t Ch a t h a m S t r e e t 0. 1 0 P V C 20 0 20 0 6 $ 4 6 , 0 0 0 1 9 8 5 100 7 8 46.01% - 2 1 , 1 6 6 4 , 6 5 7 1 6 , 5 0 9 2 1 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r P o r t B u r w e l l B r i d g e S t r e e t Ch a t h a m S t r e e t Ap p r o x . 7 5 m e a s t o f C h a t h a m S t r e e t 0. 1 0 P V C 20 0 20 0 6 $ 4 6 , 0 0 0 1 9 8 5 100 7 8 46.01% - 2 1 , 1 6 6 4 , 6 5 7 1 6 , 5 0 9 2 1 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r P o r t B u r w e l l N e w t o n S t r e e t Sh a k e s p e a r e S t r e e t Ap p r o x . 8 0 m e a s t o f S h a k e s p e a r e S t . 0. 1 0 P V C 20 0 20 0 6 $ 4 6 , 0 0 0 1 9 8 5 100 7 8 46.01% - 2 1 , 1 6 6 4 , 6 5 7 1 6 , 5 0 9 2 1 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r P o r t B u r w e l l E a s e m e n t w e s t o f B o d s w o r t h S t r e e t A p p r o x . 1 0 9 m w e s t o f B o d s w o r t h S t r e e t B o d s w o r t h S t r e e t 0. 1 0 P V C 20 0 20 0 6 $ 4 6 , 0 0 0 1 9 8 5 100 7 8 46.01% - 2 1 , 1 6 6 4 , 6 5 7 1 6 , 5 0 9 2 1 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r P o r t B u r w e l l B o d s w o r t h S t r e e t Ap p r o x . 4 7 m s o u t h o f P i t t S t r e e t Pi t t S t r e e t 0. 0 5 P V C 20 0 20 0 6 $ 2 3 , 0 0 0 1 9 8 5 100 7 8 46.01% - 1 0 , 5 8 3 2 , 3 2 8 8 , 2 5 5 1 0 6 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r P o r t B u r w e l l B r o c k S t r e e t A pp r o x . 5 0 m w e s t o f S t r a c h a n S t r e e t ( P u m p S t a t i o n 7) Er i e u s S t r e e t 0. 0 5 P V C 10 0 20 0 6 $ 2 2 , 2 5 0 1 9 8 5 100 7 8 46.01% - 1 0 , 2 3 8 2 , 2 5 2 7 , 9 8 6 1 0 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r Er i e u s S t r e e t Br o c k S t r e e t We l l i n g t o n S t r e e t 0. 2 0 P V C 10 0 20 0 6 $ 8 9 , 0 0 0 2 0 0 1 100 9 4 79.13% - 7 0 , 4 2 3 4 , 2 2 5 6 6 , 1 9 8 7 0 4 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r P o r t B u r w e l l E a s e m e n t p a r a l l e l t o U n i o n S t r e e t Ap p r o x . 9 5 m n o r t h e a s t o f C o u n t y R o a d 4 2 ( P u m p St a t i o n 8 ) Co u n t y R o a d 4 2 0. 1 0 P V C 15 0 20 0 6 $ 4 4 , 5 0 0 2 0 0 1 100 9 4 79.13% - 3 5 , 2 1 2 2 , 1 1 3 3 3 , 0 9 9 3 5 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r Co u n t y R o a d 4 2 Ro b i n s o n S t r e e t Br i d g e S t r e e t 0. 3 0 P V C 15 0 20 0 6 $ 1 3 3 , 5 0 0 2 0 0 1 100 9 4 79.13% - 1 0 5 , 6 3 5 6 , 3 3 8 9 9 , 2 9 7 1 , 0 5 6 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r Br i d g e S t r e e t Co u n t y R o a d 4 2 Ap p r o x . 7 0 m s o u t h e a s t o f C h a t h a m S t r e e t 0. 1 0 P V C 15 0 20 0 6 $ 4 4 , 5 0 0 2 0 0 1 100 9 4 79.13% - 3 5 , 2 1 2 2 , 1 1 3 3 3 , 0 9 9 3 5 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r V i e n n a P e a r l S t r e e t Pu m p s t a t i o n # 6 Ce n t r e S t r e e t 0. 4 0 P V C 25 0 20 0 6 $ 1 9 0 , 0 0 0 2 0 0 1 100 9 4 79.13% - 1 5 0 , 3 4 2 9 , 0 2 1 1 4 1 , 3 2 2 1 , 5 0 3 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r Ce n t r e S t r e e t Pe a r l S t r e e t Vi e n n a L i n e 0. 3 0 P V C 25 0 20 0 6 $ 1 4 2 , 5 0 0 2 0 0 1 100 9 4 79.13% - 1 1 2 , 7 5 7 6 , 7 6 5 1 0 5 , 9 9 1 1 , 1 2 8 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r Vi e n n a L i n e Ce n t r e S t r e e t Br o w n L i n e 1. 1 0 P V C 25 0 20 0 6 $ 5 2 2 , 5 0 0 2 0 0 1 100 9 4 79.13% - 4 1 3 , 4 4 1 2 4 , 8 0 6 3 8 8 , 6 3 4 4 , 1 3 4 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r Br o w n L i n e Vi e n n a L i n e Ch a t h a m S t r e e t 3. 2 0 P V C 25 0 20 0 6 $ 1 , 5 2 0 , 0 0 0 2 0 0 1 100 9 4 79.13% - 1 , 2 0 2 , 7 3 6 7 2 , 1 6 4 1 , 1 3 0 , 5 7 2 1 2 , 0 2 7 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r S t r a f f o r d v i l l e P l a n k R o a d Pu m p s t a t i o n # 5 Pl a n k R o a d a t O l d M i l l 6. 0 0 P V C 20 0 20 0 6 $ 2 , 7 6 0 , 0 0 0 2 0 0 1 100 9 4 79.13% - 2 , 1 8 3 , 9 1 6 1 3 1 , 0 3 5 2 , 0 5 2 , 8 8 1 2 1 , 8 3 9 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r S t r a f f o r d v i l l e G a r n e r R o a d Pu m p s t a t i o n # 4 He r i t a g e L i n e 0. 1 0 P V C 50 20 0 6 $ 4 4 , 5 0 0 2 0 0 1 100 9 4 79.13% - 3 5 , 2 1 2 2 , 1 1 3 3 3 , 0 9 9 3 5 2 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r S t r a f f o r d v i l l e H e r i t a g e L i n e Pu m p s t a t i o n # 3 He r i t a g e L i n e a t G a r n e r R o a d 0. 3 0 P V C 50 20 0 6 $ 1 3 3 , 5 0 0 2 0 0 1 100 9 4 79.13% - 1 0 5 , 6 3 5 6 , 3 3 8 9 9 , 2 9 7 1 , 0 5 6 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r S t r a f f o r d v i l l e P l a n k R o a d Pu m p s t a t i o n # 2 Pl a n k R o a d a t M a i n S t r e e t 0. 3 0 P V C 15 0 20 0 6 $ 1 3 3 , 5 0 0 2 0 0 1 100 9 4 79.13% - 1 0 5 , 6 3 5 6 , 3 3 8 9 9 , 2 9 7 1 , 0 5 6 Tr a n s p o r t a t i o n S e r v i c e s I n f r a s t r u c t u r e S a n i t a r y S e w e r E d e n P l a n k R o a d Pu m p s t a t i o n # 1 Pl a n k R o a d a t N o r t h S t r a f f o r d v i l l e L i m i t s 4. 7 0 P V C 10 0 20 0 6 $ 2 , 0 9 1 , 5 0 0 2 0 0 1 100 9 4 79.13% - 1 , 6 5 4 , 9 5 0 9 9 , 2 9 7 1 , 5 5 5 , 6 5 3 1 6 , 5 4 9 $ 2 0 , 0 4 7 , 3 5 0 . 0 0 - $ 14,559,516 $ 1,163,723 $ 13,395,793 $ 145,595 Pi p e S i z e ( i n c h e s ) P i p e S i z e ( m m ) R e p l a c e m e n t C o s t Bayham - 1,940,204 116,412 1,823,792 19,402 1. 5 38 4 4 5 . 0 0 $ Cornith - - - - - 2 50 4 4 5 . 0 0 $ ` Eden - 3,021,875 181,313 2,840,563 30,219 4 1 0 0 4 4 5 . 0 0 $ Port Burwell - 1,699,292 368,210 1,331,082 16,993 6 1 5 0 4 4 5 . 0 0 $ Richmond - - - - - 8 2 0 0 4 6 0 . 0 0 $ Straffordville - 4,820,326 313,119 4,507,207 48,203 10 2 5 0 4 7 5 . 0 0 $ Vienna - 3,077,818 184,669 2,893,149 30,778 12 3 0 0 4 9 0 . 0 0 $ - 14,559,516 $ 1,163,723 $ 13,395,793 $ 145,595 $ 14 3 5 0 4 9 0 . 0 0 $ TRUE T R U E TRUE TRUE T R U E Wa t s o n & A s s o c i a t e s E c o n o m i s t s L t d . Pa g e 3 4 o f 3 4 H:\Bayham\PSAB & Asset Management\Bayham PSAB Model 2009-09-29H-34