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Current assets <br />Cash and temporary investments <br />Receivables <br />Deferred special assessments <br />Accounts <br />Due from other funds <br />Inventory <br />Total current assets <br />Property, plant, and equipment <br />Land <br />Buildings and structures <br />Machinery and equipment <br />Water lines <br />Total assets <br />Current liabilities <br />Accounts payable <br />Salaries payable <br />Due to other governmental units <br />Total current liabilities <br />Assets <br />Less accumulated depreciation <br />Net property, plant, and equipment <br />Liabilities and Fund Equity <br />Fund equity <br />Contributed capital <br />Contributed capital reserved for future construction <br />Retained earnings <br />Unreserved <br />Total fund equity <br />Total liabilities and fund equity <br />CITY OF RA SEY <br />Water Utility und <br />Comparative Bala ce Sheet <br />As of December 31, 2102 and 2001 <br />2002 2001 <br />Exhibit F -4 <br />$ 4,571,548 $ 3,992,595 <br />42,568 52,956 <br />110,788 111,309 <br />111,178 <br />9,174 14,537 <br />4,734,078 4,282,575 <br />100,000 100,000 <br />2,554,881 2,554,881 <br />95,724 95,724 <br />11,078,194 8,840,577 <br />13,828,799 11,591,182 <br />1,909,918 1,628,905 <br />11,918,881 9,962,277 <br />$ 16,652,959 $ 14,244,852 <br />$ 44,725 $ 84,690 <br />1,324 <br />5,821 5,105 <br />50,546 91,119 <br />10,73 6,781 10,595,015 <br />2,614,691 2,899,567 <br />3,250,941 659,151 <br />16,602,413 14,153,733 <br />$ 16,652,959 $ 14,244,852 <br />