COG Comprehensive Annual 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, 2018
Debt
Debt
Outstanding June 30, 2017
Outstanding June 30, 2018
Additions
Retirements
Water Resources: Revenue Bonds
$
219,262,214 41,338,376
102,079,580 $
45,989,476 $
$
275,352,318
Revenue BANS
10,530,846 1,177,304
43,316,551 1,068,657
8,552,671 1,318,909
Compensated Absences
1,210,262
Total Water Resources
261,810,852
113,787,730
90,374,684
285,223,898
Coliseum: Installment Financing Agreements
13,015,549
1,241,700 43,450,000
13,727,037
530,212
Limited Obligation Bonds Compensated Absences
43,450,000
462,184
246,499
206,452
502,231
Total Coliseum
13,477,733
44,938,199
13,933,489
44,482,443
Parking Facilities: Compensated Absences
60,474
32,812
33,587
59,699
Solid Waste Management: Special Obligation Bonds Accrued Landfill Liability Compensated Absences
2,250,000 26,054,129
715,000
1,535,000 26,547,931
493,802 129,210
168,549
120,137
177,622
Total Solid Waste Management
28,472,678
623,012
835,137
28,260,553
Stormwater Management: Compensated Absences
263,640
234,989
220,501
278,128
Total Enterprise Funds
$
304,085,377
159,616,742 $
105,397,398 $
$
358,304,721
(a) Total Debt Outstanding is net of premiums, discounts and adjustments.
Capital Assets June 30, 2017
Capital Assets June 30, 2018
Additions
Disposals
Water Resources Capital Assets: Land
$
20,124,268 61,337,563 21,761,534 25,630,352 190,269,570 9,471,336 63,058,421 602,159,989 94,177,591 (394,934,366)
$
37,478
$
$
20,161,746 98,545,376 22,485,034 25,647,463 190,371,503 9,456,337 62,624,268 617,915,117 95,306,494 (416,924,281)
Construction in Progress
42,977,540
5,769,727
Intangible Assets - Easements
723,500 19,425
Land Improvements
2,314
Buildings
3,433,615
3,331,682
Improvements Other Than Buildings
14,999
Furniture, Fixtures, Machinery and Equipment
1,098,583 15,811,652 1,128,903 (26,383,815)
1,532,736
Infrastructure
56,524
Intangible Assets - Water Rights, Software Accumulated Depreciation/Amortization
(4,393,900)
Water Resources Capital Assets, Net
$
693,056,258
38,846,881 $
$
2,965,087
$
725,589,057
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