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        <ExplanationTxt>EXPENSES INTEREST 3,514 INSURANCE 1,675 DITCH REPAIRS &amp; MAINTENAN 2,250 LEASE - WATER RIGHTS 653 NON-INVESTMENT DEPRECIATION 2,370 TOTAL 10,462</ExplanationTxt>
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        <ExplanationTxt>ACCOUNTS RECEIVABLE 41,405 14,077 555,311 563,361 LESS ACCUMULATED DEPRECIATION 369,224 377,828 INVESTMENT IN LACC 50,000 50,000 XCEL'S INVESTMENT IN DAM 218,004 218,004 TOTAL 495,496 467,614</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
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