COG Comprehensive Annual Financial Report

Schedule 83 Page 2 of 2

Capital Leasing 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

$ 2,174,338 1,939,887

Excess of Revenues Over Expenses

234,451

Adjustment to Full Accrual Basis: Depreciation/Amortization Principal Maturities Gain (Loss) on Disposal of Capital Assets

(270,386) 507,660 (253,648)

Income Before Transfers

$ 218,077

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