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<br />. <br /> <br />CONQUEST ENGINEERlNG GROUP COMPANY <br />NOTES TO THE FINANCIAL STATEMENTS <br /> <br />NOTE 5 - BACKLOG <br /> <br />The following is a reconciliation of backlog representing signed contracts in existence as of <br />December 31: <br /> <br />Balance at the beginning of the year <br />New contracts and adjustments <br /> <br />2007 <br />$ 6,694,924 <br />19,271,436 <br />25,966,360 <br />(13,369,789) <br />$ 12,596,571 <br /> <br />2006 <br />$ 3,786,538 <br />13,528,347 <br />17,314,885 <br />(10,619,961) <br />$ 6,694,924 <br /> <br />Less: contract revenues earned for the year <br />Balance at the end of the year <br /> <br />. Tl:le-company-assensfDara.11-cont:rKctsc.<y5tpNtawrrg-m-th:c;fimmciaYstatenrem-fortlre- year- .. <br />then ended December 31, 2007 have been included, <br /> <br />NOTE 6 - PROPERTY AND EQUIPMENT <br /> <br />. <br /> <br />Depreciation for the years ended December 31, 2007 and 2006 was $ 198,265 and $ 109,574 <br />respectively, Costs, accumulated depreciation, and estimated useful lives as of December <br />31,2007 and 2006 were as follows: <br /> <br /> Estimated <br />Category useful lives 2007 2006 <br />Heavy equipment 517Years $ 1,142,963 $ 661,394 <br />Vehicles 5 Years 363,940 285,778 <br />Leasehold improvements 39 Years 63,629 <br />Office equipment 5 Years 1,589 1,160 <br /> 1,572,121 948,332 <br />Less: accumulated depreciation (391,1 81 ) (192,917) <br /> $ 1,180,940 $ 755,415 <br /> <br />NOTE 7 - CONCENTRATION OF CREDIT RlSK <br /> <br />The Company maintains its cash balances in financial institutions in Miami, Florida. The <br />balances are insured by the Federal Deposit Insurance Corporation up to $100,000. These <br />balances may at times exceed insured limits, <br /> <br />The Company as of December31, 2007, had 84 % of their receivables with four customers, <br /> <br />The Company as of December 31,2006, had 68 % of their receivables with four customers, <br /> <br />9 <br /> <br />. <br />