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CITY OF RAMSEY, MINNESOTA <br />SEWER UTILITY FUND <br />COMPARATIVE BALANCE SHEET <br />As of December 31, 1996 and 1995 <br />ASSETS <br />Current Assets: <br />Cash and investments <br />Accounts receivable <br />Due from other funds <br />Due from other governmental units <br />Other assets <br />Total Current Assets <br />Property and Equipment, at Cost: <br />Machinery and equipment <br />Sewer lines <br />Less accumulated depreciation <br />Net Property and Equipment <br />Total Assets <br />LIABILITIES AND FUND EQUITY <br />Liabilities: <br />Accounts payable <br />Due to other govemmental units <br />Total Liabilities <br />Fund Equity: <br />Contributed capital <br />Contributed capital reserved for future construction <br />Total Contributed Capital <br />Retained earnings (deficit) <br />Unreserved <br />Total Fund Equity <br />Total Liabilities and Fund Equity <br />1996 1995 <br />$ 490,400 $ 732,613 <br />128,964 122,SS5 <br />306,003 - <br />- 136 <br />12,634 11,1 SS <br />938,001 866,459 <br />8,373 199,028 <br />7,287,673 6,169,376 <br />7,296,046 6,368,404 <br />673,739 S2S,S33 <br />6,622,307 5,842,87] <br />$ 7,560,308 $ 6,709,330 <br />$ 735 $ 3,349 <br />25,848 77,350 <br />2G,S83 80,699 <br />7,20S,S73 6,360,031 <br />540,148 483,459 <br />7,745,721 6,843,490 <br />(211,996) (214,859) <br />7,533,725 6,628,631 <br />$ 7,560,308 $ 6,709,330 <br />Exhibit F-7 <br />-74- <br />