COG Comprehensive Annual Financial Report

Schedule 14

Enterprise Funds Schedule of Changes in Long-Term Debt and Water Resources Capital Assets For the Fiscal Year Ended June 30, 2018

Debt

Debt

Outstanding June 30, 2017

Outstanding June 30, 2018

Additions

Retirements

Water Resources: Revenue Bonds

$

219,262,214 41,338,376

102,079,580 $

45,989,476 $

$

275,352,318

Revenue BANS

10,530,846 1,177,304

43,316,551 1,068,657

8,552,671 1,318,909

Compensated Absences

1,210,262

Total Water Resources

261,810,852

113,787,730

90,374,684

285,223,898

Coliseum: Installment Financing Agreements

13,015,549

1,241,700 43,450,000

13,727,037

530,212

Limited Obligation Bonds Compensated Absences

43,450,000

462,184

246,499

206,452

502,231

Total Coliseum

13,477,733

44,938,199

13,933,489

44,482,443

Parking Facilities: Compensated Absences

60,474

32,812

33,587

59,699

Solid Waste Management: Special Obligation Bonds Accrued Landfill Liability Compensated Absences

2,250,000 26,054,129

715,000

1,535,000 26,547,931

493,802 129,210

168,549

120,137

177,622

Total Solid Waste Management

28,472,678

623,012

835,137

28,260,553

Stormwater Management: Compensated Absences

263,640

234,989

220,501

278,128

Total Enterprise Funds

$

304,085,377

159,616,742 $

105,397,398 $

$

358,304,721

(a) Total Debt Outstanding is net of premiums, discounts and adjustments.

Capital Assets June 30, 2017

Capital Assets June 30, 2018

Additions

Disposals

Water Resources Capital Assets: Land

$

20,124,268 61,337,563 21,761,534 25,630,352 190,269,570 9,471,336 63,058,421 602,159,989 94,177,591 (394,934,366)

$

37,478

$

$

20,161,746 98,545,376 22,485,034 25,647,463 190,371,503 9,456,337 62,624,268 617,915,117 95,306,494 (416,924,281)

Construction in Progress

42,977,540

5,769,727

Intangible Assets - Easements

723,500 19,425

Land Improvements

2,314

Buildings

3,433,615

3,331,682

Improvements Other Than Buildings

14,999

Furniture, Fixtures, Machinery and Equipment

1,098,583 15,811,652 1,128,903 (26,383,815)

1,532,736

Infrastructure

56,524

Intangible Assets - Water Rights, Software Accumulated Depreciation/Amortization

(4,393,900)

Water Resources Capital Assets, Net

$

693,056,258

38,846,881 $

$

2,965,087

$

725,589,057

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