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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 />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 (deficit) <br />Contributed capital <br />Contributed capital reserved <br />for future construction <br />Retained earnings <br />Unreserved <br />Total fund equity <br />Total liabilities and fund equity <br />Assets <br />Liabilities and Fund Equity <br />CITY OF RAMSEY <br />Sewer Utility Fund <br />Comparative Balance Sheet <br />As of December 31, 2000 and 1999 <br />Exhibit F -6 <br />2000 1999 <br />$ 1,505,506 $ 1,394,459 <br />25,676 41,133 <br />144,059 163,778 <br />330 430 <br />19,804 31,640 <br />1,695,375 1,631,440 <br />10,190 13,421 <br />8,709,424 8,226,370 <br />8,719,614 8,239,791 <br />1,337,555 1,161,445 <br />7,382,059 7,078,346 <br />$ 9,077,434 $ 8,709,786 <br />I <br />$ 88 $ 41,635 <br />23 — <br />33,000 43,050 <br />33,111 84,685 <br />8,381,001 8,140,270 <br />645,308 535,041 <br />I <br />18,014 (50,210) <br />9,044,323 8,625,101 <br />$ 9,077,434 $ 8,709,786 <br />1 <br />