EXHIBIT 99.1 - ------------ Accrued Interest Date: Collection Period Ending: 25-Apr-07 30-Apr-07 Distribution Date: BMW VEHICLE OWNER TRUST 2004-A Period # 25-May-07 ------------------------------ 36 - ------------------------------------------------------------------------------------------------------------------------------------ Balances - ------------------------------------------------------------------------------------------------------------------------------------ Initial Period End Receivables $1,500,120,934 $196,968,238 Reserve Account $9,683,915 $7,449,165 Yield Supplement Overcollateralization $10,287,158 $1,051,626 Class A-1 Notes $313,000,000 $0 Class A-2 Notes $417,000,000 $0 Class A-3 Notes $470,000,000 $0 Class A-4 Notes $256,312,000 $162,394,836 Class B Notes $33,521,000 $33,521,000 Current Collection Period - ------------------------------------------------------------------------------------------------------------------------------------ Beginning Receivables Outstanding $215,906,905 Calculation of Total Distribution Amount Regular Principal Distributable Amount Receipts of Scheduled Principal $13,477,163 Receipts of Pre-Paid Principal $5,250,424 Liquidation Proceeds $83,306 Principal Balance Allocable to Gross Charge-offs $127,775 Total Receipts of Principal $18,938,668 Interest Distribution Amount Receipts of Interest $724,364 Servicer Advances $24,994 Reimbursement of Previous Servicer Advances $0 Accrued Interest on Purchased Receivables $0 Recoveries $44,745 Net Investment Earnings $29,672 Total Receipts of Interest $823,775 Release from Reserve Account $0 Total Distribution Amount $19,634,668 Ending Receivables Outstanding $196,968,238 Servicer Advance Amounts - ------------------------------------------------------------------------------------------------------------------------------------ Beginning Period Unreimbursed Previous Servicer Advance $519,005 Current Period Servicer Advance $24,994 Current Reimbursement of Previous Servicer Advance $0 Ending Period Unreimbursed Previous Servicer Advances $543,999 Collection Account - ------------------------------------------------------------------------------------------------------------------------------------ Deposits to Collection Account $19,634,668 Withdrawals from Collection Account Servicing Fees $179,922 Class A Noteholder Interest Distribution $501,344 First Priority Principal Distribution $0 Class B Noteholder Interest Distribution $98,328 Regular Principal Distribution $18,813,700 Reserve Account Deposit $0 Unpaid Trustee Fees $0 Excess Funds Released to Depositor $41,373 Total Distributions from Collection Account $19,634,668 Excess Funds Released to the Depositor - ------------------------------------------------------------------------------------------------------------------------------------ Release from Reserve Account $0 Release from Collection Account $41,373 Total Excess Funds Released to the Depositor $41,373 Note Distribution Account - ------------------------------------------------------------------------------------------------------------------------------------ Amount Deposited from the Collection Account $19,413,372 Amount Deposited from the Reserve Account $0 Amount Paid to Noteholders $19,413,372 Distributions - ------------------------------------------------------------------------------------------------------------------------------------ Monthly Principal Distributable Amount Current Payment Ending Balance Per $1,000 Factor Class A-1 Notes $0 $0 $0.00 0.00% Class A-2 Notes $0 $0 $0.00 0.00% Class A-3 Notes $0 $0 $0.00 0.00% Class A-4 Notes $18,813,700 $162,394,836 $73.40 63.36% Class B Notes $0 $33,521,000 $0.00 100.00% Interest Distributable Amount Current Payment Per $1,000 Class A-1 Notes $0 $0.00 Class A-2 Notes $0 $0.00 Class A-3 Notes $0 $0.00 Class A-4 Notes $501,344 $1.96 Class B Notes $98,328 $2.93 Carryover Shortfalls - ------------------------------------------------------------------------------------------------------------------------------------ Prior Period Carryover Current Payment Per $1,000 Class A-1 Interest Carryover Shortfall $0 $0 $0 Class A-2 Interest Carryover Shortfall $0 $0 $0 Class A-3 Interest Carryover Shortfall $0 $0 $0 Class A-4 Interest Carryover Shortfall $0 $0 $0 Class B Interest Carryover Shortfall $0 $0 $0 Receivables Data - ------------------------------------------------------------------------------------------------------------------------------------ Beginning Period Ending Period Number of Contracts 26,770 25,513 Weighted Average Remaining Term 17.98 17.12 Weighted Average Annual Percentage Rate 4.61% 4.62% Delinquencies Aging Profile End of Period Dollar Amount Percentage Current $175,543,732 89.12% 1-29 days $16,674,964 8.47% 30-59 days $2,923,491 1.48% 60-89 days $817,929 0.42% 90-119 days $334,793 0.17% 120-149 days $673,328 0.34% Total $196,968,238 100.00% Delinquent Receivables +30 days past due $4,749,541 2.41% Write-offs Gross Principal Write-Offs for Current Period $127,775 Recoveries for Current Period $44,745 Net Write-Offs for Current Period $83,030 Cumulative Realized Losses $7,282,956 Repossessions Dollar Amount Units Beginning Period Repossessed Receivables Balance $343,543 28 Ending Period Repossessed Receivables Balance $400,643 29 Principal Balance of 90+ Day Repossessed Vehicles $65,963 4 Yield Supplement Overcollateralization - ------------------------------------------------------------------------------------------------------------------------------------ Beginning Period Required Amount $1,176,593 Beginning Period Amount $1,176,593 Ending Period Required Amount $1,051,626 Current Period Release $124,968 Ending Period Amount $1,051,626 Next Distribution Date Required Amount $934,451 Reserve Account - ------------------------------------------------------------------------------------------------------------------------------------ Beginning Period Required Amount $7,449,165 Beginning Period Amount $7,449,165 Net Investment Earnings $29,672 Current Period Deposit $0 Current Period Release to Collection Account $0 Current Period Release to Depositor $0 Ending Period Required Amount $7,449,165 Ending Period Amount $7,449,165