2020 Comprehensive Annual Financial Report

-34- Exhibit A-15

Statement of Net Position Component Units June 30, 2020

Greensboro Housing Dev. Partnership $ 20,159

Greensboro Redevelopment Commission $ 31,158

Greensboro ABC Board $ 4,628,879

Total Component Units $ 4,680,196

ASSETS Cash and Cash Equivalents/Investments Receivables, Net Accounts, Notes and Mortgages Intergovernmental Inventories Miscellaneous Assets Held for Resale Long-Term Note Receivable Capital Assets: Non-Depreciable: Land Buildings Accumulated Depreciation Improvements Other than Buildings Accumulated Depreciation

16,142

16,142 21,306 3,780,221 137,755 5,192,601 2,118,711 4,179,181 6,958,191 (1,498,155) 521,205 (498,699) 3,024,815 (2,492,185) 26,141,285

21,306

3,780,221 137,755

2,121,711

3,070,890 2,118,711

4,179,181 6,958,191 (1,498,155) 521,205 (498,699) 3,024,815 (2,492,185) 18,757,350

Furniture, Fixtures, Machinery and Equipment Accumulated Depreciation Total Assets DEFERRED OUTFLOW OF RESOURCES Current Year Pension Contributions

2,141,870

5,242,065

251,670 316,512 1,086 569,268

251,670 316,512 1,086 569,268

Pension Deferrals OPEB Deferrals

Total Deferred Outflow of Resources

LIABILITIES

Accounts Payable Due to Primary Government Miscellaneous Due Within One Year: Note Payable Due in More Than One Year: Note Payable Unearned Revenue Miscellaneous Net Pension Obligation Total Liabilities

3,032,127 883,661 106,351

3,032,127 883,661 106,351

239,516

239,516

2,170,054

4,096,619

6,266,673 2,118,711 1,228,081 882,634 14,757,754

2,118,711

1,228,081 882,634 10,468,989

2,170,054

2,118,711

DEFERRED INFLOW OF RESOURCES

Pension Deferrals

31,793 31,793

31,793 31,793

Total Deferred Inflow of Resources

NET POSITION Net Investment in Capital Assets Restricted for: Assets Held for Resale Neighborhood Development

5,858,218

5,858,218

3,070,890 21,306

3,070,890 21,306

Greensboro ABC Board Working Capital

1,747,887 1,219,731 $ 8,825,836

1,747,887 1,222,705 $ 11,921,006

Unrestricted Total Net Position

(28,184) (28,184)

31,158 $ 3,123,354

$

The notes to the financial statements are an integral part of this statement.