IRR 2008 Sch A-2Ba F.Z10.XLS

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CENTRAL VALLEY PROJECT

SCHEDULE OF IRRIGATION ALLOCATED CAPITAL COSTS PER ACRE-FOOT BY CONTRACTOR

2008 IRRIGATION WATER RATES

Capital Costs

Allocated Repayment Cumulative 

Capital as of Capital Net 

Facility/Contractor Cost 9/30/2006 Relief Amount 

(Sch. A-2Bb) (Sch. A-6A) (Sch. A-2B1) 

Black Butte D & R

4-E WD $4,909 $3,744 $1,165 Stony Creek WD 232,041 14,384 $34,845 182,812  Total Black Butte D&R $236,950 $18,129 $34,845 $183,977 

Buchanan Unit

Chowchilla WD - BU 3,238,900 1,256,620 1,982,280 

Clear Creek Unit

Clear Creek CSD 1,677,676 42,037 494,878 1,140,762 

Colusa Basin Drain

Colusa Drain MWC 4,368,018 486,553 3,881,465 

Corning Canal

Corning WD 9,905,448 1,515 2,003,448 7,900,485 Proberta WD 1,528,410 445,608 1,082,802 Thomes Creek WD 1,971,280 4,126 441,818 1,525,336  Total Corning Canal $13,405,138 $5,641 $2,890,874 $10,508,623 

Cow Creek Unit

Bella Vista WD 5,011,361 489 1,276,336 3,734,536 

Cross Valley Canal

County of Fresno 250,181 42,218 207,963 County of Tulare 385,739 68,330 317,409 Hills Valley ID 288,941 102,106 186,835 Kern-Tulare ID 3,787,866 806,247 2,981,618 Lower Tule River ID - CVC 3,077,498 785,392 2,292,106 Pixley ID 3,104,627 746,839 2,357,788 Rag Gulch WD 1,258,333 268,750 989,583 Tri-Valley ID 103,473 22,067 81,407  Total Cross Valley Canal $12,256,658 $2,841,949 $9,414,709 
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SCHEDULE OF IRRIGATION ALLOCATED CAPITAL COSTS PER ACRE-FOOT BY CONTRACTOR

2008 IRRIGATION WATER RATES

Capital Costs

Allocated Repayment Cumulative 

Capital as of Capital Net 

Facility/Contractor Cost 9/30/2006 Relief Amount 

(Sch. A-2Bb) (Sch. A-6A) (Sch. A-2B1) 

Delta-Mendota Canal

Banta-Carbona ID 4/ $4,281,684 $1,151,229 $3,130,455 Broadview WD 7/Byron Bethany ID 4,609,119 766,573 3,842,546 Del Puerto WD 33,039,984 6,121,005 26,918,979 Eagle Field WD 1,093,615 299,845 793,769 Mercy Springs WD 4/ 633,888 151,650 482,238 Oro Loma WD 1,090,150 280,959 809,191 Pacheco WD - DMC 394,360 75,573 318,787 Panoche WD - DMC 6,405,289 697,929 5,707,360 Patterson WD 3,762,280 295,336 3,466,944 San Luis WD - DMC 6,307,078 1,080,310 5,226,768 West Side ID 4/ 1,193,735 416,204 777,531 West Stanislaus ID 12,017,736 2,306,751 9,710,985  Total Delta-Mendota Canal $74,828,918 $13,643,365 $61,185,553 

Delta-Mendota Pool

Coelho Trust 728,756 11,416 717,340 Fresno Slough WD 971,412 88,890 882,522 James ID 8,470,286 947,665 7,522,621 Laguna WD 191,920 71,190 120,730 Recl Dist #1606 48,988 6,066 42,922 Tranquillity ID 3,143,559 183,133 2,960,427 Tranquillity PUD 16,327 593 15,735 Westlands WD - DMP 4,609,516 1,686,386 2,923,130  Total Delta-Mendota Pool $18,180,765 $2,995,338 $15,185,427 

Folsom D & R

Placer County WA 151,955 207,690 (55,735) 

Friant Dam - Class 2

Gravelly Ford WD 65,595 129,742 (64,147) 
IRR 2008 Sch A-2Ba F.Z10.XLS

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CENTRAL VALLEY PROJECT

SCHEDULE OF IRRIGATION ALLOCATED CAPITAL COSTS PER ACRE-FOOT BY CONTRACTOR

2008 IRRIGATION WATER RATES

Capital Costs

Allocated Repayment Cumulative 

Capital as of Capital Net 

Facility/Contractor Cost 9/30/2006 Relief Amount 

(Sch. A-2Bb) (Sch. A-6A) (Sch. A-2B1) 

Friant-Kern Canal - Class 1

Arvin-Edison WSD $14,174,433 $3,753,515 $10,420,918 Delano-Earlimart ID 36,228,237 $10,352,790 25,875,446 Exeter ID 3,839,832 $1,098,102 2,741,730 Garfield WD 1,182,898 $118,783 1,064,116 International WD 403,209 $105,007 298,202 Ivanhoe ID 2,591,727 $736,196 1,855,531 Lewis Creek WD 466,423 $80,248 386,175 Lindmore ID 11,076,943 $3,208,061 7,868,882 Lindsay-Strathmore ID 9,315,410 $2,465,204 6,850,206 Lower Tule River ID - FKC 20,567,272 $5,862,316 14,704,956 Orange Cove ID 13,004,875 $3,574,120 9,430,755 Porterville ID 5,455,089 $1,352,368 4,102,721 Saucelito ID 7,255,995 $2,085,972 5,170,023 Shafter-Wasco ID 16,590,686 $3,321,036 13,269,650 So San Joaquin MUD 32,739,643 $8,417,487 24,322,156 Stone Corral ID 3,309,569 $909,422 2,400,147 Tea Pot Dome WD 2,541,061 $669,258 1,871,802 Terra Bella ID 9,426,193 $2,682,923 6,743,270 Tulare ID 10,284,671 $3,293,459 6,991,213  Total Friant-Kern Canal - Class 1 $200,454,166 $54,086,268 $146,367,899 

Friant-Kern Canal - Class 2

Arvin-Edison WSD 18,687,879 4,514,343 14,173,536 Delano-Earlimart ID 4,610,213 1,246,654 3,363,560 Exeter ID 1,037,676 222,991 814,684 Fresno ID 4,042,684 126,663 3,916,020 Ivanhoe ID 467,568 110,471 357,097 Lindmore ID 1,291,791 267,645 1,024,145 Lower Tule River ID - FKC 14,688,289 4,151,205 10,537,083 Porterville ID 1,781,075 273,947 1,507,128 Saucelito ID 2,014,420 551,234 1,463,186 Shafter-Wasco ID 2,423,801 486,381 1,937,420 So San Joaquin MUD 2,884,502 410,873 2,473,629 Tulare ID 8,608,694 2,557,259 6,051,435  Total Friant-Kern Canal - Class 2 $62,538,591 $14,919,668 $47,618,923 

Hidden Unit

Madera ID - HU 3,725,653 1,101,220 2,624,433 
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SCHEDULE OF IRRIGATION ALLOCATED CAPITAL COSTS PER ACRE-FOOT BY CONTRACTOR

2008 IRRIGATION WATER RATES

Capital Costs

Allocated Repayment Cumulative 

Capital as of Capital Net 

Facility/Contractor Cost 9/30/2006 Relief Amount 

(Sch. A-2Bb) (Sch. A-6A) (Sch. A-2B1) 

Madera Canal - Class 1

Chowchilla WD - MC $18,402,939 $4,438,700 $13,964,239 Madera ID - MC 28,011,134 $6,195,976 21,815,158  Total Madera Canal - Class 1 $46,414,073 $10,634,676 $35,779,397 

Madera Canal - Class 2

Chowchilla WD - MC 9,377,164 1,642,697 7,734,468 Madera ID - MC 10,649,932 1,277,839 9,372,093  Total Madera Canal - Class 2 $20,027,097 $2,920,536 $17,106,561 

New Melones D & R

Central San Joaquin WCD 3,368,356 477,664 669,650 2,221,043 

Sacramento River - Shasta

Anderson-Cottonwood ID 936,573 174,797 761,776 Daniell, H & B 728 159 569 Driscoll Strawberry 41,812 6,167 35,645 Gjermann, H 556 103 453 Leviathan Inc 44,464 4,680 722 39,062 Redding Rancheria 9,969 564 9,405  Total Sacramento River - Shasta $1,034,102 $186,469 $722 $846,910 

Sacramento River - Willows

Alexander, T & K 893 9 884 Anderson, A/et al 3,024 308 2,717 Anderson, R & J 12,992 3,111 9,881 Andreotti, A/et al 204,230 23,148 2,949 178,134 Baber, J/et al 330,761 26,307 304,454 Beckley, R & O 13,700 2,994 10,706 Butler, L & M 33,760 7,089 1,322 25,348 Butte Creek Farms Inc 42,760 5,216 37,544 Cachil Dehe Band of Wintun 12,392 4,872 7,520 Carter MWC 88,492 26,999 61,493 Churkin, M Jr & C 4,734 981 3,753 Conaway Consv Grp 87,912 9,977 77,935 County of Sacramento 21,942 3,633 18,308 Cummings, W 12,824 2,725 10,099 Dennis Wilson Farms 11,114 1,433 9,681 Driver, Gary/et al 1,949 861 1,087 Driver, J & C Trustees 8,871 1,457 7,414 

* Driver, Gregory 1,130 329 801 * Driver, W/et al & G 8,559 2,495 6,064 
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CENTRAL VALLEY PROJECT

SCHEDULE OF IRRIGATION ALLOCATED CAPITAL COSTS PER ACRE-FOOT BY CONTRACTOR

2008 IRRIGATION WATER RATES

Capital Costs

Allocated Repayment Cumulative 

Capital as of Capital Net 

Facility/Contractor Cost 9/30/2006 Relief Amount 

Sacramento River - Willows (continued) (Sch. A-2Bb) (Sch. A-6A) (Sch. A-2B1) 

Eastside MWC 80,491 7,183 1,333 71,975 Ehrke, A & B 18,563 4,832 13,732 E L H Sutter Properties 1,102 163 $939 Feather WD 2,065,825 456,149 1,609,676 Fedora, S/Taylor, W 2,355 317 2,038 Furlan Jnt Vntr 26,069 3,517 22,553 

* Furlan, E & S 3,150 499 2,651 

Gillaspy, W 9,525 1,953 7,571 Giovannetti, B & M 6,276 1,959 4,316 Giusti, R & S 94,925 18,427 76,497 Glenn-Colusa ID 13,945,847 2,682,635 11,263,211 Green Valley Corp 55,886 2,235 53,651 Griffin, J/Prater 149,008 11,737 4,728 132,543 Hale, J/Marks, A 3,736 615 3,121 Heidrick, J Family Trust 11,416 262 11,154 Heidrick, M 9,733 3,826 5,907 

* Hiatt, T 71,602 7,266 2,464 61,873 * Hiatt, T/Illerich, P 27,707 2,863 970 23,874 

Howald Farms Inc 182,208 30,863 5,422 145,923 Jaeger, W & P 43,280 1,734 41,546 Jansen, P & S 4,429 530 3,898 Kary, C 53,953 3,924 50,028 King, Ben 743 40 703 King, L 1,582 74 1,508 KLSY, LLC 5,727 743 4,983 Lauppe, B & K 33,565 6,105 27,460 Leiser, D 2,576 263 2,312 Lockett, W & J 5,400 1,597 3,803 Lomo CS & Micheli J 95,641 32,972 62,669 Lonon, M 46,414 7,465 38,948 M C M Properties 79,832 7,325 2,680 69,827 Maxwell ID 796,810 45,611 8,143 743,056 Mehrhof & Montgomery 3,990 395 3,594 Meridian Farms WC 1,574,904 161,835 57,463 1,355,606 Micke, D & N 1,400 424 977 Morehead, J/et ux 8,625 290 8,336 Munson, J & D 7,067 1,348 5,719 Natomas Basin Conserv 27,482 6,876 20,606 Natomas Central MWC 2,988,622 382,653 128,645 2,477,324 Nelson, T & H 10,295 1,424 8,871 
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SCHEDULE OF IRRIGATION ALLOCATED CAPITAL COSTS PER ACRE-FOOT BY CONTRACTOR

2008 IRRIGATION WATER RATES

Capital Costs

Allocated Repayment Cumulative 

Capital as of Capital Net 

Facility/Contractor Cost 9/30/2006 Relief Amount 

Sacramento River - Willows (continued) (Sch. A-2Bb) (Sch. A-6A) (Sch. A-2B1) 

Nene Ranch, LLC $34,341 $3,777 $30,564 O'Brien, J & F 37,868 8,033 29,836 Odysseus Farms Prtnrshp 55,357 20,397 34,960 Oji Brothers Farm Inc 246,703 39,595 207,108 Oji, M/et al 172,966 32,191 7,222 133,553 Otterson, M 37,855 4,883 32,972 Pacific Realty Inc 127,493 29,507 6,237 91,749 Pelger MWC 228,877 55,853 7,471 165,553 Penner R & L 1,941 429 1,513 Pleasant Grv-Vrna MWC 328,230 53,655 274,575 Princeton-Codora-Glenn ID 1,972,139 323,127 78,402 1,570,610 Provident ID 659,152 121,964 537,187 Quad-H-Ranches Inc 40,503 11,354 1,268 27,881 Rauf, A & T 93,505 24,378 69,127 Recl Dist # 108 4,327,159 754,286 3,572,873 Recl Dist#1000 9,986 3,305 6,681 Recl Dist #1004 1,966,775 293,193 1,673,582 

* Reische, E 5,458 362 5,095 * Reische, L 27,539 1,826 25,713 

Reynen, J/et al 265,141 16,510 248,631 Richter, H Jr/et al 121,601 30,945 3,611 87,045 River Garden Farms Co 64,288 9,808 54,480 Riverby Limited 3,816 915 2,901 Roberts Ditch Irr Co 40,008 3,016 36,992 Rubio, E & E 576 57 519 Schreiner, J & C 2,654 945 1,710 Seaver, C 15,958 495 15,463 Sutter MWC 9,990,877 1,996,315 259,900 7,734,662 Sycamore Family Trust 1,294,517 168,272 1,126,245 Tarke, S 132,333 20,626 4,071 107,636 Tenhunfeld, F Trust (Wallace, J Trust) 125,461 12,294 113,167 Tisdale Irr & Drain Co 264,899 32,840 11,920 220,139 Wakida, T 35,971 3,584 842 31,545 

* Wallace, K Trust 32,815 4,684 28,130 

 

Wirth, M 22,669 2,259 20,410 Wisler, J 2,470 568 1,902 Young, R/et al 844 124 720  Total Sacramento River - Willows $46,250,542 $8,111,248 $597,063 $37,542,231 
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SCHEDULE OF IRRIGATION ALLOCATED CAPITAL COSTS PER ACRE-FOOT BY CONTRACTOR

2008 IRRIGATION WATER RATES

Capital Costs

Allocated Repayment Cumulative 

Capital as of Capital Net 

Facility/Contractor Cost 9/30/2006 Relief Amount 

(Sch. A-2Bb) (Sch. A-6A) (Sch. A-2B1) 

San Felipe Unit

San Benito County WD $7,561,897 $2,926,490 $4,635,407 Santa Clara Valley WD 3/, 4/ 6,023,479 1,971,114 4,052,365  Total San Felipe Unit $13,585,376 $4,897,603 $8,687,772 

San Luis Canal - Fresno

Westlands WD - SLC 3/, 4/, 6/, 7/ 442,197,807 72,293,449 369,904,358 Westlands WD - SLC (DD #2) 4/, 6/ 1,114,538 168,559 945,980  Total San Luis Canal $443,312,345 $72,462,008 $370,850,338 

San Luis Canal - Tracy

Pacheco WD - SLC 2,338,850 1,308,995 1,029,856 Panoche WD - SLC 21,732,251 4,467,389 17,264,862 San Luis WD - SLC 42,598,675 1,464,243 41,134,432  Total San Luis Canal - Tracy $66,669,776 $7,240,627 $59,429,150 

Tehama-Colusa Canal

4-M WD 919,999 182,938 737,061 Colusa County WD 26,548,778 31 6,810,664 19,738,082 Cortina WD 491,284 2,659 108,138 380,487 Davis WD - TCC 1,036,566 222,242 814,324 Dunnigan WD 5,472,329 1,610,392 3,861,937 Glenn Valley WD 305,842 79,452 226,390 Glide WD 2,568,270 867,003 1,701,267 Holthouse WD 493,372 0 134,391 358,981 Kanawha WD 12,614,399 95,451 3,967,564 8,551,385 Kirkwood WD 313,029 62,384 250,645 La Grande WD 1,543,216 0 454,533 1,088,683 Myers-Marsh MWC 61,155 18,236 42,919 Orland-Artois WD 20,800,189 320 6,831,295 13,968,574 Westside WD 19,860,377 5,895,796 13,964,581  Total Tehama-Colusa Canal $93,028,804 $98,461 $27,245,028 $65,685,316 Grand Total $1,133,830,816 $198,764,001 2/ $33,209,396 1/ & 2/ $901,857,423 

SAN FELIPE UNIT OUT-OF-BASIN 5/
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2008 IRRIGATION WATER RATES

Footnotes:1/ This total includes capital relief for permanent contractors only from Sch A-2B1 (see footnote 3). While financial relief has been granted either in part or in whole, the net capital

allocated to these contractors has been reduced, with the amount of capital relief being shifted to power for repayment purposes.

2/ Reconciliation to Source Documents (Sch. A-6A and A-2B1):

Capital Cumulative

Repayment as of Capital

9/30/2006 Relief

Total (Page 7 of 8) $198,764,001 $33,209,396Voluntary Payments to CapitalOther Adjustments: Non-renewed contractors removed from water rates 36,054 ** Colusa Irr Co 1,445 Contra Costa WD 77,921 Ducor ID 12,462 El Dorado ID 1,407,806 Elder Creek WD (Contract(s) expired in 1995) 17,125 Foresthill PUD 9,703 San Juan WD 72,884 Stockton East WD (NonPermanent Contractor) (a) 35,279 Wilson Ranch Partnership 2,936Assigned Historical Capital Costs to M&I 426,783Totals per Sch. A-6A & A-2B1 respectively 200,811,996 $33,261,800 (a) Stockton East WD is considered a non-permanent contractor because the water under their long-term contract is not considered "firm supply".

3/ Includes Assignment of Historical Capital Costs (See Schedule A-2Bb, Assignments Section).

Reconciliation:

Irrigation Capital Costs (excludes Assigned Costs) $1,128,525,232Assigned Costs to Irrigation Contractors: Westlands WD - SLCF $5,153,793 Santa Clara Valley WD $151,791 $5,305,584Identified Above for Repayment $1,133,830,816Assigned Costs to M&I Contractors: City of Tracy $1,038,324Capital Costs as Identified on Sch. A-2Bb $1,134,869,140
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SCHEDULE OF IRRIGATION ALLOCATED CAPITAL COSTS PER ACRE-FOOT BY CONTRACTOR

2008 IRRIGATION WATER RATES

Footnotes - continued:4/ Includes Assigned Historical Capital Costs (See Schedule A-2Bb, Page 8):

Date of Hist. Wtr Prior Assigned Hist. Rev Prior Assigned

Assignees - Assignment to Assignment Hist. Water % Change to Assignment RevenueM&I (M)City of Tracy (M) from West Side ID Feb. 27, 2004 134,655 44,885 33.33% $490,533 $163,511City of Tracy (M) from Banta-Carbona ID Feb. 27, 2004 386,786 102,857 26.59% 990,017 263,272 Subtotal - to M&I Assignees $426,783IrrigationWestlands WD - SLCF from Mercy Springs WD May 14, 1999 183,814 64,794 35.25% 82,721 29,159Santa Clara Valley WD from Mercy Springs WD May 14, 1999 183,814 21,598 11.75% 82,721 9,720Westlands WD DD#2 from Mercy Springs WD March 1, 2003 113,254 67,533 59.63% 192,483 114,777Westlands WD - SLCF from Centinella WD Nov 9, 2004 44,302 44,302 100.000% 159,422 159,422Westlands WD - SLCF from Widren WD May 27, 2005 53,050 53,050 100.000% 35,520 35,520Westlands WD - SLCF from Broadview WD March 1, 2007 503,647 503,647 100.000% 1,383,979 1,383,979 Subtotal - to Irrigation Assignees $1,732,576Total 1,603,322 902,666 $3,417,395 $2,159,359

5/ Per the amendatory contracts effective January 1, 2007 for Santa Clara Valley WD, and effective March 1, 2007 for San Benito County WD, capital costs are now repaid through separate repayment contracts6/ Westlands WD's (DD#2) assignment from Mercy Springs WD has been separated from Westlands WD. It is a separate legal entity that will not be incorporated into Westland's

long-term renewal contract like the rest of the current assignments. Capital repayment totals have been adjusted by $168,558.69. Historical assignment of $114,777.39 (footnote 4)and additional capital repayment of $53,781.30 calculated for FY 2004 deliveries that had been included with Westlands WD. Our records show no DD#2 deliveries for FY 2005 or FY 2006.

7/ Broadview WD has assigned all of its project water to Westlands WD - SLC, effective 3/1/2007.* Contractor Name Changes and/or assumptions:

See Schedule A-14, page 25 for contract splits.

** Non-Renewed Contractors:

Freeman, V; Hershey Land Co; Locvich, P&R; McClane, R & N; Odysseus Farms; Pires, L&BSekhon, A & D; Siddiqui, J/et al; Spence, R, Steidlmayer, F/et al