2025 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, 2025

Debt

Debt

Outstanding

Outstanding June 30, 2025

7/1/2024, Restated

Additions

Retirements

Water Resources: Revenue Bonds Revenue BANS

$

457,246,316 23,602,063 2,877,011

$

$ 19,259,015

$ 437,987,301

56,900,633

80,502,696 2,763,659

Pollution Remediation Liability

113,352 25,589 353,047

Lease Liabilities

75,621 353,047

34,029

84,061

IT Subscription Financing Agreements

Compensated Absences

1,726,177

59,468

1,785,645

Total Water Resources

485,880,235

56,994,130

19,751,003

523,123,362

Coliseum: Limited Obligation Bonds Other Financing Agreements

38,115,000

1,435,000 130,000 105,677 267,177 203,369

36,680,000

340,000 271,598 747,299 217,128

210,000 172,555 480,122 13,759

Lease Liabilities

6,634

IT Subscription Financing Agreements

Compensated Absences

Total Coliseum

39,691,025

6,634

2,141,223

37,556,436

Greensboro Transit Advisory Commission: Compensated Absences

109,996 39,971

45,039

155,035 30,245

Lease Liabilities

9,726

Total Grensboro Transit Advisory Commission

149,967

45,039

9,726

185,280

Parking Facilities: Limited Obligation Bonds

60,195,000

2,220,000

57,975,000

IT Subscription Financing Agreements

96,691 59,110

29,609 1,950

67,082 57,160

Compensated Absences

Total Parking Facilities

60,350,801

2,251,559

58,099,242

Solid Waste Management: Accrued Landfill Liability Pollution Remediation Liability

47,414,343 3,133,777

1,002,058 5,114,404

48,416,401 8,248,181

Lease Liabilities

218,183 202,180

103,114

115,069 224,953

Compensated Absences

22,773

Total Solid Waste Management

50,968,483

6,139,235

103,114

57,004,604

Stormwater Management: IT Subscription Financing Agreements

9,458

9,458 22,008

Compensated Absences

315,450

293,442

Total Stormwater Management

324,908

31,466

293,442

Total Enterprise Funds

$

637,365,419

$ 63,185,038

$ 24,288,091

$ 676,262,366

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

Capital Assets

Capital Assets June 30, 2025

July 1, 2024, Restated

Additions

Disposals

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

$

22,330,446 349,802,257 26,320,854 30,308,559 279,835,126 31,134,833 74,850,166 738,076,621

$

831,909

$

$

23,162,355 384,229,806 26,633,619 33,878,465 285,563,545 31,114,433 111,087,814 750,275,732

76,450,304 312,765 3,574,731 5,728,419 36,739,993 12,199,111

42,022,755

Land Improvements

4,825

Buildings

Improvements Other Than Buildings

20,400 502,345

Furniture, Fixtures, Machinery and Equipment

Infrastructure

Intangible Assets:

Water Rights, Software

101,474,840

1,005,688

102,480,528

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

74,258 357,254

7,215

81,473 27,481

(329,773)

Accumulated Depreciation/Amortization

(607,303,517)

(35,714,825)

(494,067)

(642,524,275)

Water Resources Capital Assets, Net

$

1,047,261,697

$ 100,805,537

$ 42,056,258

$ 1,106,010,976

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