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Assets <br />Current assets <br />Receivables <br />Accounts $ 105,256 <br />Property, plant, and equipment <br />Improvements other than buildings 649,516 <br />Accumulated depreciation 12,990 <br />Net property, plant, and equipment 636,526 <br />Total assets $ 741,782 <br />Liabilities and Fund Equity <br />CITY OF RAMSEY <br />Storm Water Utility Fund <br />Balance Sheet <br />As of December 31, 2000 <br />Exhibit F -12 <br />Current liabilities <br />Accounts payable $ 19,107 <br />Due to other funds 303,321 <br />Total current liabilities 322,428 <br />Fund equity <br />Contributed capital 265,517 <br />Retained earnings <br />Unreserved 153,837 <br />Total fund equity 419,354 <br />Total liabilities and fund equity $ 741,782 <br />