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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 />Inventory <br />Prepaids <br />Total current assets <br />Property, plant, and equipment <br />Land <br />Buildings and structures <br />Machinery and equipment <br />Water and sewer lines <br />Improvements other than buildings <br />Less accumulated depreciation <br />Net property, plant, and equipment <br />Total assets <br />Current liabilities <br />Accounts payable <br />Due to other governmental units <br />Deferred revenue <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 RAMSEY <br />Enterprise Funds <br />Combining Balance Sheet <br />As of December 31, 2003 <br />(with Comparative Totals as of Ended December 31, 2002) <br />-68- <br />Water <br />Utility <br />$ 5,982,411 <br />42,534 <br />186,616 <br />3,611 <br />6,215,172 <br />100,000 <br />2,554,881 <br />95,724 <br />12,203,678 <br />14,954,283 <br />2,213,441 <br />12,740,842 <br />$ I8,956,014 <br />$ 9,293 <br />7,872 <br />17,165 <br />10,794,932 <br />2,614,691 <br />5,529,226 <br />18,938,849 <br />$ 18,956,014 <br />Sewer <br />Utility <br />$ 3,229,335 $ 411,977 <br />19,109 <br />241,038 <br />787 <br />22,143 <br />3,512,412 <br />34,387 <br />11,476,244 <br />11,510,631 <br />1,968,708 <br />9,541,923 <br />$ 13,054,335 $ 677,974 <br />$ 5,072 <br />78,675 <br />83,747 <br />8,708,973 <br />645,308 <br />3,616,307 <br />12,970,588 <br />Street <br />Light <br />26,943 <br />438,920 <br />337,633 <br />337,633 <br />98,579 <br />239,054 <br />32,310 <br />32,310 <br />129,383 <br />516,281 <br />645,664 <br />$ 13,054,335 $ 677,974 <br />