d Measur ement Uncertainty The pr eparation of fnancial statements in accor dance with Canadian public sector accounting standar ds r equir es management to make estimates and assumptions that af fect the r eported amounts of assets and liabilities as at the date of the fnancial statements and the r eported amounts of r evenues and expenditur es for the period Actual amounts could dif fer fr om these estimates 2 INVESTMENTS RECEIV ABLE FOR W A TER AND W ASTER W A TER F ACILITIES These investments r epr esent the outstanding principal portion of amounts r eceivable fr om clients for capital expenditur es undertaken by the Agency on their behalf and r ecoverable operating costs if any not billed The investments r eceivable ar e supported by agr eements that bear inter est at rates between 425 and 1052 Scheduled principal r epayments of the investments ar e as follows In August of 1999 the Agency enter ed into a loan agr eement to fnance the construction of a water pipeline which was completed in May 2000 The outstanding loan balance including accumulated inter est was 186 million at December 31 2005 The Agency has r ecognized the loan as fully impair ed and accor dingly the loan amount of 186 million has been r efected in an allowance for loan impairment Other than as described in this note ther e ar e no other pr ovisions established for investment r eceivables Ontario Clean W ater Agency 2012 Annual Report 31 12 Months Beginning December in thousands of dollars 2013 918 2014 836 2015 731 2016 603 2017 597 Ther eafter 300 3985 Less Curr ent portion 918 3067