2021 Annual Comprehensive Financial Report

Schedule 14

Enterprise Funds Schedule of Changes in Long-Term Debt and Water Resources Capital Assets For the Fiscal Year Ended June 30, 2021

Debt

Debt

Outstanding June 30, 2020

Outstanding June 30, 2021

Additions

Adjustments

Retirements

Water Resources: Revenue Bonds Revenue BANS

$

308,782,056

$

$

22,396,982 $

286,385,074 $

2,580,810 1,472,619

34,075,735 1,183,231

36,656,545 1,575,080

Compensated Absences

1,080,770

Total Water Resources

312,835,485

35,258,966

23,477,752

324,616,699

Coliseum: Installment Financing Agreements Limited Obligation Bonds

43,450,000

1,280,000 254,621

42,170,000

Compensated Absences

624,102

190,289

559,770

Total Coliseum

44,074,102

190,289

1,534,621

42,729,770

Greensboro Transit Advisory Commission: Compensated Absences Payable

70,670

56,254

48,832

78,092

Parking Facilities: Limited Obligation Bonds Compensated Absences

29,685,000

35,780,000

65,465,000

39,894

41,599

36,868

44,625

Total Parking Facilities

29,724,894

35,821,599

36,868

65,509,625

Solid Waste Management: Special Obligation Bonds Accrued Landfill Liability Compensated Absences

27,654,593

361,221 89,588

28,015,814

177,596

94,294

172,890

Total Solid Waste Management

27,832,189

450,809

94,294

28,188,704

Stormwater Management: Compensated Absences

311,429

242,112

269,037

284,504

$

25,461,404 $

Total Enterprise Funds

$

414,848,769

72,020,029 $

461,407,394 $

(a) Total Debt Outstanding is net of premiums, discounts and adjustments.

Capital Assets June 30, 2020

Capital Assets June 30, 2021

Additions

Adjustments

Disposals

Water Resources Capital Assets: Land Construction in Progress Intangible Assets - Easements

$

21,506,466 149,154,207 24,471,417 25,647,463 247,017,831 9,518,788 64,555,515 656,214,308 97,412,199 (476,170,120)

$

285,000

$

$

$

21,791,466 130,615,193 24,854,476 26,363,490 268,221,298 31,127,825 68,173,889 682,890,178 98,433,670 (508,044,799)

46,725,273

65,264,287

382,116 736,117

943

Land Improvements

15,105

35,195

Buildings

14,679,077 21,553,789 3,078,223 26,305,497 1,021,471 (32,218,889)

6,524,390

Improvements Other Than Buildings

55,248 909,089 370,373

Furniture, Fixtures, Machinery and Equipment

368,938

Infrastructure

Intangible Assets - Water Rights, Software Accumulated Depreciation/Amortization

(344,210)

Water Resources Capital Assets, Net

$

819,328,074

82,547,674 $

7,875,148 $

65,324,210 $

844,426,686 $

-68