NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 29. SEGMENTED INFORMATION NOTE 30. NON-CASHWORKING CAPITAL NOTE 31. COMPARATIVE FIGURES Certain comparative figures have been reclassified to conform to the current period’s presentation. As at December 31, 2012, deferred income tax assets of $25,681 were reclassified against deferred income tax liabilities. Similarly, as at January 1, 2012, deferred income tax assets of $29,515 were reclassified. These reclassifications did not impact previously reported net income or cash flows of any period.  The change in non-cash working capital was composed of the following: The Corporation has three reportable segments based on how management has organized the business to assess performance and for operating and capital allocation. Cash generating units included within each reportable segment have similar economic characteristics based on the nature of  the products or services, type of customers, method of distributing their products or services and regulatory environment. Management evaluates  the performance of these segments primarily on revenue and cash flows from operations. Infrastructure segments consist of: Geographical Location Power Canada The Corporation’s investments in gas cogeneration, wind, hydro, biomass power and solar power assets, as well as project development. Utilities – water United Kingdom The regulated water services business (Bristol Water), in which the Corporation holds a 50% indirect interest (70% October 5, 2011 – May 10, 2012) Utilities – district heating (“DH”) Sweden The district heating business (Värmevärden), in which the Corporation holds a 33.3% indirect interest. Year ended Dec 31, 2013 Year ended Dec 31, 2012 Utilities Utilities Power Water DH Corporate Total Power Water DH Corporate Total Revenue 193,928 195,575 — — 389,503 179,218 178,392 — — 357,610 Depreciation of capital assets (27,486) (23,399) — (298) (51,183) (26,753) (20,297) — (382) (47,432) Amortization of intangible assets (8,116) (2,784) — (84) (10,984) (8,031) (2,028) — (61) (10,120) Interest income 781 275 2,861 179 4,096 761 751 3,356 18 4,886 Interest expense (19,696) (21,644) — (6,131) (47,471) (18,450) (21,468) — (9,250) (49,168) Income tax recovery (expense) (9,800) 2,133 — (543) (8,210) (6,589) (3,326) — (865) (10,780) Net income (loss) 35,009 51,477 2,850 (22,126) 67,210 19,788 41,052 7,936 (22,805) 45,971 Cash flow from operations 76,479 86,411 2,736 (29,950) 135,676 56,173 76,474 3,356 (21,325) 114,678 Additions to capital assets 5,722 129,925 — 49 135,696 5,432 140,555 — 86 146,073 As at Dec 31, 2013 As at Dec 31, 2012 Utilities Utilities Power Water DH Corporate Total Power Water DH Corporate Total Total assets 814,198 1,114,532 49,983 47,011 2,025,724 637,441 932,307 51,923 5,187 1,626,858 Total liabilities 459,443 781,357 1,489 115,272 1,357,561 367,141 668,537 2,245 78,477 1,116,400 For the year ended Dec 31, 2013 Dec 31, 2012 Accounts receivable (5,968) (3,603) Other assets (4,654) 1,188 Accounts payable and other liabilities 11,736 (2,548) 1,114 (4,963) 100 CAPSTONE INFRASTRUCTURE CORPORATION