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<DIV><SPAN class=344032616-12122007><FONT face=Arial size=2>Our city is
currently going through a process to account for all of our public assets -
apparently this is now required under provincial and/or federal law. I'm
assuming that other cities across Canada must be doing the same thing, if you
haven't already. </FONT></SPAN><SPAN class=344032616-12122007><FONT
face=Arial size=2>So we're looking at all of our park benches, buildings, land,
etc.</FONT></SPAN></DIV>
<DIV><SPAN class=344032616-12122007><FONT face=Arial
size=2></FONT></SPAN> </DIV>
<DIV><SPAN class=344032616-12122007><FONT face=Arial size=2>However, when it
comes to trees, I've been told that trees are not part of the process, at least
at this point. I think this is probably because the accountants don't
really understand trees as assets, and that they have a value (and that they
appreciate over time, rather than depreciate). I believe that the
same issue came up in the United States a couple years ago and that the U.S.
cities did end up accounting for their tree assets as well.</FONT></SPAN></DIV>
<DIV><SPAN class=344032616-12122007><FONT face=Arial
size=2></FONT></SPAN> </DIV>
<DIV><SPAN class=344032616-12122007><FONT face=Arial size=2>Assuming that some
of you are going through this same process, my question is, are any of you
submitting your tree asset values? We have already done the necessary
appraisal calculations for our tree inventory and I suspect that some of you
have done so too.</FONT></SPAN></DIV>
<DIV><SPAN class=344032616-12122007><FONT face=Arial
size=2></FONT></SPAN> </DIV>
<DIV><SPAN class=344032616-12122007><FONT face=Arial size=2>thanks,
Ian</FONT></SPAN></DIV>
<DIV><SPAN class=344032616-12122007><FONT face=Arial
size=2></FONT></SPAN> </DIV>
<DIV> </DIV>
<DIV align=left>
<DIV><SPAN class=055084318-14112007><FONT size=2><FONT face=Arial><SPAN
lang=en-ca><SPAN lang=EN-US
style="FONT-SIZE: 12pt; mso-ansi-language: EN-US">Ian Wilson, MPM, RPF,
Certified Arborist</SPAN></DIV>
<DIV>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN lang=EN-US
style="FONT-SIZE: 12pt; mso-ansi-language: EN-US">Urban Forestry
Supervisor</SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN lang=EN-US
style="FONT-SIZE: 12pt; mso-ansi-language: EN-US">Parks<?xml:namespace prefix =
o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN
style="FONT-SIZE: 12pt">City of </SPAN><?xml:namespace prefix = st1 ns =
"urn:schemas-microsoft-com:office:smarttags" /><st1:City><st1:place><SPAN
style="FONT-SIZE: 12pt">Kelowna</SPAN></st1:place></st1:City><SPAN
style="FONT-SIZE: 12pt"> Recreation, Parks and Cultural
Services<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN lang=EN-US
style="FONT-SIZE: 12pt; mso-ansi-language: EN-US"><o:p> </o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN lang=EN-US
style="FONT-SIZE: 12pt; mso-ansi-language: EN-US">Phone: (250)
469-8842</SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN lang=EN-US
style="FONT-SIZE: 12pt; mso-ansi-language: EN-US"></SPAN><SPAN lang=EN-US
style="FONT-SIZE: 12pt; mso-ansi-language: EN-US">Fax: (250)
862-3335<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN lang=EN-US
style="FONT-SIZE: 12pt; mso-ansi-language: EN-US">Parks <o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><st1:Street><st1:address><SPAN
lang=EN-US style="FONT-SIZE: 12pt; mso-ansi-language: EN-US">1359 KLO
Road</SPAN></st1:address></st1:Street><SPAN lang=EN-US
style="FONT-SIZE: 12pt; mso-ansi-language: EN-US"><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><st1:City><st1:place><SPAN
lang=EN-US
style="FONT-SIZE: 12pt; mso-ansi-language: EN-US">Kelowna</SPAN></st1:place></st1:City><SPAN
lang=EN-US style="FONT-SIZE: 12pt; mso-ansi-language: EN-US">, B.C., V1W
3N8<o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN lang=EN-US
style="FONT-SIZE: 12pt; mso-ansi-language: EN-US"><A
href="http://www.kelowna.ca/">www.kelowna.ca</A><o:p></o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN lang=EN-US
style="FONT-SIZE: 12pt; mso-ansi-language: EN-US"><A
href="mailto:iwilson@kelowna.ca">iwilson@kelowna.ca</A></SPAN></SPAN></FONT></FONT></P></DIV></SPAN></DIV>
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