Exhibit 99.1 Page 1 Chase Manhattan Auto Owner Trust 2002-B Statement to Certificateholders October 15 2004 DISTRIBUTION IN DOLLARS ORIGINAL PRIOR CURRENT FACE PRINCIPAL REALIZED DEFERRED PRINCIPAL CLASS VALUE BALANCE PRINCIPAL INTEREST TOTAL LOSES INTEREST BALANCE A1 288,000,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 A2 335,000,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 A3 365,000,000.00 68,436,930.65 21,666,576.85 204,170.18 21,870,747.03 0.00 0.00 46,770,353.80 A4 345,800,000.00 345,800,000.00 0.00 1,213,181.67 1,213,181.67 0.00 0.00 345,800,000.00 CERT 34,200,000.00 19,930,927.17 1,042,483.02 70,422.61 1,112,905.63 0.00 0.00 18,888,444.15 TOTALS 1,368,000,000.00 434,167,857.82 22,709,059.87 1,487,774.46 24,196,834.33 0.00 0.00 411,458,797.95 FACTOR INFORMATION PER $1000 OF ORIGINAL FACE PASS-THROUGH RATES PRIOR CURRENT CURRENT PRINCIPAL PRINCIPAL CLASS PASS THRU CLASS CUSIP FACTOR PRINCIPAL INTEREST TOTAL FACTOR RATE A1 161581CL5 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 A1 1.929100% A2 161581CM3 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 A2 2.700000% A3 161581CN1 187.49844014 59.36048452 0.55937036 59.91985488 128.13795562 A3 3.580000% A4 161581CP6 1,000.00000000 0.00000000 3.50833334 3.50833334 1,000.00000000 A4 4.210000% CERT 161581CQ4 582.77564825 30.48195965 2.05914064 32.54110029 552.29368860 CERT 4.240000% TOTALS 317.37416507 16.60018996 1.08755443 17.68774439 300.77397511 IF THERE ARE ANY QUESTIONS OR PROBLEMS WITH THIS STATEMENT, PLEASE CONTACT THE ADMINISTRATOR LISTED BELOW: Kelly M Crosson JPMorgan Chase Bank - Structured Finance Services 4 NY Plaza, 6th floor, New York, New York 10004 Tel: (212) 623-5439 Fax: (212) 623-5932 Email: kelly.crosson@jpmorgan.com Copyright (C) 2001 J.P. Morgan Chase & Co. All rights reserved. Page 2 Chase Manhattan Auto Owner Trust 2002-B October 15 2004 STATEMENT TO CERTIFICATEHOLDERS Due Period 28 Due Period Beginning Date 09/01/04 Due Period End Date 09/30/04 Determination Date 10/08/04 Section 5.8(iii) Servicing Fee 361,806.55 Section 5.8(iii) Servicing Fee per $1000 0.26447847 Section 5.8(iv) Administration Fee 1,000.00 Section 5.8(iv) Administration Fee per $1000 0.00073099 Section 5.8(vi) Pool Balance at the end of the Collection Period 411,458,797.95 Section 5.8(vii) Repurchase Amounts for Repurchased Receivable By Seller 0.00 By Servicer 31,543.31 TOTAL 31,543.31 Section 5.8(viii) Realized Net Losses for Collection Period 230,656.97 Section 5.8(ix) Reserve Account Balance after Disbursement 10,260,000.00 Section 5.8(x) Specified Reserve Account Balance 10,260,000.00 Section 5.8(xi) Yield Supplement Account Balance 1,300,172.97 Section 5.8(xii) Total Distribution Amount 25,164,735.74 Servicing Fee 361,806.55 Administration Fee 1,000.00 Noteholders Distribution Amount 23,083,928.70 Certficateholders Distribution Amount 1,112,905.63 Copyright (C) 2001 J.P. Morgan Chase & Co. All rights reserved.