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ValleyCrest Holding Co. and Subsidiaries <br />Notes to Consolidated Financial Statements (continued) <br />13. Workers' Compensation Insurance (continued) <br />reviewed and updated. Any adjustments resulting therefrom are reflected in current operations. <br />As of April 30, 2008, the Company has recorded an accrued liability for workers' compensation <br />insurance of $7,892,000. Management believes that the accrual is adequate to cover the losses <br />incurred to date; however, this accrual is based on estimates and the ultimate liability may be <br />more or less than the amount provided. <br />14. Commitments <br />The Company leases office facilities, acreage, and vehicles under operating leases with related <br />and nonrelated parties, which expire on various dates through December 2020. The Company is <br />also required to pay property taxes and insurance on most of these facilities. Minimum annual <br />operating lease commitments are as follows: <br />Aggregate rental expense, including month to month rentals and equipment rentals, was <br />approximately $37,197,000 for the year ended April 30, 2008. Included in the above rental <br />expense are rental payments to related parties aggregating $2,807,000 in 2008. <br />15. Contingencies <br />The Company is involved in litigation and various claims arising in the ordinary course of <br />business. In the opinion of management, the ultimate disposition of these matters will not have a <br />material adverse effect on the Company's consolidated financial statements. <br />10 -n- ot <br />-4134 <br />VolleyCrest Landscape Pm "air t. <br />16 400 NO 127th ,y,ve. 22 <br />Miare i, FL 33013 -1051 <br />Related <br />Nonrelated <br />Parties <br />Parties <br />Total <br />Year ending April 30: <br />2008 <br />$ 2,807,000 <br />$ 22,938,000 <br />$ 25,745,000 <br />2009 <br />2,857,000 <br />17,803,000 <br />20,660,000 <br />2010 <br />2,907,000 <br />3,852,000 <br />6,759,000 <br />2011 <br />2,959,000 <br />2,632,000 <br />5,591,000 <br />2012 <br />3,011,000 <br />1,574,000 <br />4,585,000 <br />Thereafter <br />6,798,000 <br />4,333,000 <br />11,131,000 <br />$ 21,339,000 <br />$ 53,132,000 <br />$ 74,471,000 <br />Aggregate rental expense, including month to month rentals and equipment rentals, was <br />approximately $37,197,000 for the year ended April 30, 2008. Included in the above rental <br />expense are rental payments to related parties aggregating $2,807,000 in 2008. <br />15. Contingencies <br />The Company is involved in litigation and various claims arising in the ordinary course of <br />business. In the opinion of management, the ultimate disposition of these matters will not have a <br />material adverse effect on the Company's consolidated financial statements. <br />10 -n- ot <br />-4134 <br />VolleyCrest Landscape Pm "air t. <br />16 400 NO 127th ,y,ve. 22 <br />Miare i, FL 33013 -1051 <br />