10. Deferred revenue – customer contributions:

Deferred revenue relates to the capital contributions received from customers and others. The amount of deferred revenue from customers is $9,620 (2018 - $8,872). Deferred revenue is recognized as revenue on a straight-line basis over the life of the asset for which the contribution was received.

11. Long-term borrowings:

Long-term borrowings comprise:

The revolving loan is due to Windsor Canada Utilities Ltd. (“WCUL”), a 100% owned subsidiary of the Corporation of the City of Windsor. On November 6, 2012, WCUL issued a $103,000 debenture from which proceeds of $52,000 were advanced to the Commission under this loan agreement. As a condition of the debentures issued by WCUL and loan to the Commission, the Commission provided a limited recourse guarantee in favour of the debenture holders in the amount of $52,000. The Commission incurred interest expense in respect of the loan of $2,150 (2018 - $2,150).