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Exhibit 23.2
Report of Independent Accountants
To the Managers of AmeriCredit Automobile Receivables Trust 2000-1:
In our opinion, the accompanying balance sheet presents fairly, in all
material respects, the financial position of AmeriCredit Automobile Receivables
Trust 2000-1 as of October 18, 2000, in conformity with accounting principles
generally accepted in the United States of America. This financial statement is
the responsibility of the Trust's management; our responsibility is to express
an opinion on this financial statement based on our audit. We conducted our
audit in accordance with auditing standards generally accepted in the United
States of America, which require that we plan and perform the audit to obtain
reasonable assurance about whether the balance sheet is free of material
misstatement. An audit includes examining, on a test basis, evidence supporting
the amounts and disclosures in the balance sheet, assessing the accounting
principles used and significant estimates made by management, and evaluating the
overall balance sheet presentation. We believe that our audit provides a
reasonable basis for the opinion expressed above.
/s/ PricewaterhouseCoopers LLP
Fort Worth, Texas
October 19, 2000
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AMERICREDIT AUTOMOBILE RECEIVABLES TRUST 2000-1
BALANCE SHEET
OCTOBER 18, 2000
ASSETS
Cash....................................................... $1,000
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Total Assets............................................... $1,000
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LIABILITIES AND TRUST PRINCIPAL
Interest in Trust........................................... $1,000
Total liabilities and trust principal....................... $1,000
The accompanying notes are an integral part of this financial statement.
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AMERICREDIT AUTOMOBILE RECEIVABLES TRUST 2000-1
NOTES TO FINANCIAL STATEMENT
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1. NATURE OF OPERATIONS:
AmeriCredit Automobile Receivables Trust 2000-1 (the "Trust"), was formed
in the State of Delaware on October 11, 2000. The Trust has been inactive since
that date.
The Trust was organized to engage exclusively in the following business
and financial activities: to acquire motor vehicle retail installment sale
contracts from AFS SenSub Corp. and any of its affiliates; to issue and sell
notes collateralized by its assets; and to engage in any lawful act or activity
and to exercise any power that is incidental and is necessary or convenient to
the foregoing. AFS SenSub Corp., is a Nevada corporation which is a wholly owned
subsidiary of AmeriCredit Financial Services, Inc.
2. CAPITAL CONTRIBUTION:
AFS SenSub Corp. purchased, for $1,000, a 100% beneficial ownership
interest in the Trust on October 18, 2000.
