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Current assets <br />Cash and temporary investments <br />Receivables <br />Accounts <br />Total current assets <br />Total assets <br />Current liabilities <br />Accounts payable <br />Deferred revenue <br />Total current liabilities <br />Fund equity <br />Contributed capital <br />Retained earnings <br />Unreserved <br />Total fund equity <br />Total liabilities and fund equity <br />Assets <br />Property, plant, and equipment <br />Improvements other than buildings <br />Less accumulated depreciation <br />Net property, plant, and equipment <br />Liabilities and Fund Equity <br />CITY OF RA SEY <br />Street Light F nd <br />Comparative Bala ce Sheet <br />As of December 31, 2012 and 2001 <br />2002 <br />$ 285,562 $ 198,306 <br />23,704 <br />309,266 <br />315,082 <br />81,861 <br />233,221 <br />$ 6,142 <br />16,020 <br />22,162 <br />129,383 <br />390,942 <br />520,325 <br />Exhibit F -8 <br />2001 <br />22,538 <br />220,844 <br />254,472 <br />66,137 <br />188,335 <br />$ 542,487 $ 409,179 <br />$ 2,794 <br />5,490 <br />8,284 <br />150,183 <br />250,712 <br />400,895 <br />$ 542,487 $ 409,179 <br />