2024 Annual Comprehensive Report

Schedule 14

Enterprise Funds Schedule of Changes in Long-Term Debt and Water Resources Capital Assets For the Fiscal Year Ended June 30, 2024

Debt

Debt

Outstanding July 1, 2023

Outstanding June 30, 2024

Additions

Adjustments

Retirements

Water Resources: Revenue Bonds Revenue BANS Lease Liabilities

$

333,367,488 50,795,451

$ 135,472,397 107,418,657

$

$ 20,274,114 134,612,045

$ 448,565,771

23,602,063

51,186 685,464

44,660

5,910

26,135 332,417

75,621 353,047

IT Subscription Financing Agreements

Compensated Absences

1,707,368

157,781

1,865,149

Total Water Resources

386,606,957

243,093,495

5,910

155,244,711

474,461,651

Coliseum: Limited Obligation Bonds Other Financing Agreements

39,505,000

1,390,000 130,000 176,935

38,115,000

150,000 127,831 205,116 753,349

320,000 315,405

340,000 271,598 138,168 234,608

Lease Liabilities

5,297

IT Subscription Financing Agreements

66,948 518,741

Compensated Absences

Total Coliseum

40,741,296

635,405

5,297

2,282,624

39,099,374

Greensboro Transit Advisory Commission: Compensated Absences

114,559 23,915

4,292 23,002

118,851 39,971

Lease Liabilities

6,946

Total Grensboro Transit Advisory Commission

138,474

27,294

6,946

158,822

Parking Facilities: Limited Obligation Bonds

62,395,000

2,200,000

60,195,000

IT Subscription Financing Agreements

153,329 54,353

56,638

96,691 63,868

Compensated Absences

9,515

Total Parking Facilities

62,602,682

9,515

2,256,638

60,355,559

Solid Waste Management: Accrued Landfill Liability

47,540,223

125,880 201,725

47,414,343

Lease Liabilities

109,744

310,164

218,183

IT Subscription Financing Agreements

3,920

3,920

Compensated Absences

187,465

30,993

218,458

Total Solid Waste Management

47,841,352

341,157

331,525

47,850,984

Stormwater Management: IT Subscription Financing Agreements

18,363 311,407

8,905

9,458

Compensated Absences

29,439

340,846

Total Stormwater Management

329,770

29,439

8,905

350,304

Total Enterprise Funds

$

538,260,531

$ 244,136,305

$

11,207

$ 160,131,349

$ 622,276,694

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

Capital Assets July 1, 2023

Capital Assets June 30, 2024

Additions

Adjustments

Disposals

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

$

21,992,096 223,263,532 25,722,406 30,104,397 279,835,126 31,127,825 74,628,709 727,580,480

$

335,450

$

2,900

$

$

22,330,446 352,538,077 26,320,854 30,104,397 279,835,126 31,134,833 74,850,166 735,544,964

131,921,677

2,647,132

598,448

Land Improvements

Buildings

Improvements Other Than Buildings

7,008

Furniture, Fixtures, Machinery and Equipment

556,329 7,969,029

232

335,104

Infrastructure

(568)

3,977

Intangible Assets:

Water Rights, Software

100,490,972

983,868 17,714 (346,398)

101,474,840

Right to Use Lease Assets, net of amort. Right to Use IT Subscriptions, net of amort.

50,662 703,652

5,882

74,258 357,254

Accumulated Depreciation/Amortization

(574,252,971)

(33,354,426)

(30,699)

(334,579)

(607,303,517)

Water Resources Capital Assets, Net

$

941,246,886

$ 108,688,699

$

(22,253)

$ 2,651,634

$ 1,047,261,698

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