CAPITAL POWER CORPORATION Notes to the Consolidated Financial Statements (Tabular amounts in millions of Canadian dollars, except share and per share amounts) 11. Cash and cash equivalents: 12. Trade and other receivables: Included in the Company’s cash and cash equivalents is its proportionate share of its rights to cash and cash equivalents, which are restricted to use within its jointly controlled asset arrangements of $10 million (December 31, 2011 - $20 million). Details of the aging of trade receivables and analysis of the movement on the allowance for doubtful accounts are provided in note 30. Inventories expensed upon usage for the year ended December 31, 2012 of $48 million (year ended December 31, 2011 - $39 million) were charged to energy purchases and fuel, and other raw materials and operating charges. No write-downs of inventories were recognized in the year ended December 31, 2012 (year ended December 31, 2011 - nil). There were no reversals of previous write downs recognized in the year ended December 31, 2012 (year ended December 31, 2011 - nil). As at December 31, 2012, no inventories were pledged as security for liabilities (December 31, 2011 - nil). 13. Inventories: December 31, 2012 December 31, 2011 Parts and other consumables $ 54 $ 50 Coal 18 9 $ 72 $ 59 December 31, 2012 December 31, 2011 Accrued revenues $ 135 $ 103 Trade receivables 127 64 Receivables from related parties (note 27) 8 8 Finance lease receivable (note 15) 13 3 Allowance for doubtful accounts (note 30) (2) (1) Net trade receivables 281 177 Income taxes recoverable 13 14 Deposits on acquisition (note 33(b)) 50 - Prepayments 10 7 $ 354 $ 198 December 31, 2012 December 31, 2011 Cash and cash equivalents $ 53 $ 73 99