COG Comprehensive Annual Financial Report

Schedule 75 Page 2 of 2

Equipment Services Fund Schedule of Revenues, Expenses and Changes in Fund Balance - Budget and Actual (Non-GAAP) For the Fiscal Year Ended June 30, 2018

Reconciliation of Modified Accrual Basis to Full Accrual Basis:

Total Revenues Total Expenses

$ 16,980,618 18,267,007

Excess of Revenues Under Expenses

(1,286,389)

Adjustment to Full Accrual Basis: Depreciation/Amortization Capital Outlay Gain (Loss) on Disposal of Capital Assets Inventory Gain (Loss) Deferred Outflows of Resources for Contributions Made to Pension Plan in Current Fiscal Year

(9,562,426) 10,692,732 326,168 2,687 183,608 (189,553) (162,862) (3,698)

Pension Expense OPEB Expense Compensated Absences

Income Before Transfers and Capital Contributions

$

267

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