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Current assets <br />Cash and temporary investments <br />Receivables <br />Deferred special assessments <br />Accounts <br />Due from other governmental units <br />Prepaids <br />Total current assets <br />Property, plant, and equipment <br />Machinery and equipment <br />Sewer lines <br />Less accumulated depreciation <br />Net property, plant, and equipment <br />Total assets <br />Current liabilities <br />Accounts payable <br />Salaries payable <br />Due to other governmental units <br />Total current liabilities <br />Fund equity <br />Contributed capital <br />Contributed capital reserved <br />for future construction <br />Retained earnings <br />Unreserved <br />Total fund equity <br />Assets <br />Liabilities and Fund Equity <br />Total liabilities and fund equity <br />CITY OF RAM. EY <br />Sewer Utility and <br />Comparative Balan e Sheet <br />As of December 31, 2012 and 2001 <br />2002 2001 <br />Exhibit F -6 <br />$ 2,445,727 $ 1,895,786 <br />19,125 23,792 <br />173,961 160,780 <br />120 437 <br />21,697 25,814 <br />2,660,630 2,106,609 <br />34,387 34,387 <br />10,644,743 9,003,796 <br />10,679,130 9,038,183 <br />1,736,420 1,520,763 <br />8,942,710 7,517,420 <br />$ 11,603,340 $ 9,624,029 <br />85 $ 68 <br />125 <br />12,000 43,700 <br />12,085 43,893 <br />8,640,452 8,584,265 <br />645,308 737,971 <br />2,305,495 257,900 <br />11,591,255 9,580,136 <br />$ 11,603,340 $ 9,624,029 <br />