COG Comprehensive Annual Financial Report
-20- Exhibit A-8 Page 1 of 4
Statement of Net Position Proprietary Funds June 30, 2018
Enterprise Funds Business-Type Activities -
Solid
Water
Stormwater Management
Waste
Resources
Coliseum
Management
ASSETS Current Assets: Cash and Cash Equivalents/Investments
$
48,449,931
$
7,650,276
$
8,345,977
$
9,074,266
Receivables (Net): Accounts, Notes and Mortgages
17,248,059
830,508 31,181 22,298
892,142 129,147 18,493 44,049 12,969
481,077 121,419 24,793 10,596
Intergovernmental
655,199 155,568
Interest
Inventories
4,628,710
Miscellaneous
1,017
Total Current Assets
71,138,484
8,534,263
9,442,777
9,712,151
Noncurrent Assets: Restricted: Cash and Cash Equivalents/ Investments
83,985,405
10,148,469
22,749,515
3,719,621
Receivables (Net): Assessments
545,906 749,601 173,025
Intergovernmental
101,123
Interest
21,423
7,050
6,099
Assets Held for Resale Self-Funded Retention Deposits Long-Term Note Receivable Capital Assets: Non-Depreciable: Land
20,161,746 98,545,376
1,040,756 1,360,343
18,757,251 16,140,103
5,953,501
Construction in Progress
Intangible Assets: Easements
22,485,034
1,446,291
Depreciable/Amortizable: Land Improvements
25,647,463 190,371,503 9,456,337 62,624,268 617,915,117 (398,041,727) 5,257,672 90,048,822 (18,882,554) 811,042,994 882,181,478
3,897,628
2,708,391 97,981,689
17,656,208 7,809,422
Buildings
4,127
Improvements Other than Buildings
330,599
21,327
Furniture, Fixtures, Machinery and Equipment
208,992
11,204,132
1,370,794
Infrastructure
117,827,786 (68,697,341)
Less Accumulated Depreciation
(53,113,501)
(17,867,306)
Intangible Assets:
Software and Licenses
409,548
Water Rights
Less Accumulated Amortization
(356,894)
Total Noncurrent Assets
67,311,128 75,845,391
116,866,352 126,309,129
18,669,666 28,381,817
Total Assets
DEFERRED OUTFLOWS OF RESOURCES Unamortized Bond Refunding Charges
4,338,939 1,627,200 1,140,297 7,106,436
Pension Deferrals
308,286 216,038 524,324
625,967 438,660
173,280 121,430 294,710
Current Year Pension Contributions Total Deferred Outflows of Resources
1,064,627
(1) After internal receivables and payables have been eliminated.
The notes to the financial statements are an integral part of this statement.
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