COG Comprehensive Annual Financial Report

-20- Exhibit A-8 Page 1 of 4

Statement of Net Position Proprietary Funds June 30, 2018

Enterprise Funds Business-Type Activities -

Solid

Water

Stormwater Management

Waste

Resources

Coliseum

Management

ASSETS Current Assets: Cash and Cash Equivalents/Investments

$

48,449,931

$

7,650,276

$

8,345,977

$

9,074,266

Receivables (Net): Accounts, Notes and Mortgages

17,248,059

830,508 31,181 22,298

892,142 129,147 18,493 44,049 12,969

481,077 121,419 24,793 10,596

Intergovernmental

655,199 155,568

Interest

Inventories

4,628,710

Miscellaneous

1,017

Total Current Assets

71,138,484

8,534,263

9,442,777

9,712,151

Noncurrent Assets: Restricted: Cash and Cash Equivalents/ Investments

83,985,405

10,148,469

22,749,515

3,719,621

Receivables (Net): Assessments

545,906 749,601 173,025

Intergovernmental

101,123

Interest

21,423

7,050

6,099

Assets Held for Resale Self-Funded Retention Deposits Long-Term Note Receivable Capital Assets: Non-Depreciable: Land

20,161,746 98,545,376

1,040,756 1,360,343

18,757,251 16,140,103

5,953,501

Construction in Progress

Intangible Assets: Easements

22,485,034

1,446,291

Depreciable/Amortizable: Land Improvements

25,647,463 190,371,503 9,456,337 62,624,268 617,915,117 (398,041,727) 5,257,672 90,048,822 (18,882,554) 811,042,994 882,181,478

3,897,628

2,708,391 97,981,689

17,656,208 7,809,422

Buildings

4,127

Improvements Other than Buildings

330,599

21,327

Furniture, Fixtures, Machinery and Equipment

208,992

11,204,132

1,370,794

Infrastructure

117,827,786 (68,697,341)

Less Accumulated Depreciation

(53,113,501)

(17,867,306)

Intangible Assets:

Software and Licenses

409,548

Water Rights

Less Accumulated Amortization

(356,894)

Total Noncurrent Assets

67,311,128 75,845,391

116,866,352 126,309,129

18,669,666 28,381,817

Total Assets

DEFERRED OUTFLOWS OF RESOURCES Unamortized Bond Refunding Charges

4,338,939 1,627,200 1,140,297 7,106,436

Pension Deferrals

308,286 216,038 524,324

625,967 438,660

173,280 121,430 294,710

Current Year Pension Contributions Total Deferred Outflows of Resources

1,064,627

(1) After internal receivables and payables have been eliminated.

The notes to the financial statements are an integral part of this statement.