COG Comprehensive Annual Financial Report

-22- Exhibit A-8 Page 3 of 4

Statement of Net Position (continued) Proprietary Funds June 30, 2018

Enterprise Funds

Solid

Water

Stormwater Management

Waste

Resources

Coliseum

Management

LIABILITIES Current Liabilities: Accounts Payable

$

1,568,340

$

5,168

$

7,021,679

$

91,428 560,582

Contracts/Retainage Payable Intergovernmental Payable

469,166

36,200

1,575

149,558 911,728

Unearned Revenues

General Obligation Bonds Payable Revenue Bonds Payable Special Obligation Bonds Payable Lease-Purchase and Other Financing Agreements Payable

20,213,845

750,000

347,308

Accrued Landfill Liability

500,000 453,405

Accrued Pollution Remediation Liability

Interest Payable

781,677

3,327

6,397

Customer Deposits Payable Compensated Absences Payable

4,068,649

500,950 201,484 743,802

902,426

160,335

89,037

Total Current Liabilities

28,005,678

8,593,935

2,450,849

Noncurrent Liabilities: Payable from Restricted Assets: Accounts Payable Contracts/Retainage Payable

881

8,881,476

453,928

665,670 12,305

Interest Payable

General Obligation Bonds Payable Revenue Bonds Payable

255,138,473

Revenue BANs Payable

8,552,671

Special Obligation Bonds Payable Limited Obligaton Bonds Payable Lease-Purchase and Other Financing Agreements Payable

785,000

43,450,000

182,904

Accrued Landfill Liability

26,047,931 1,065,222

Accrued Pollution Remediation Liability

Compensated Absences Payable

416,483

76,644

341,896

88,585

Net OPEB Liability Net Pension Liability

13,916,861 3,669,691 290,575,655 318,581,333

3,266,730

3,546,641 1,411,691 49,611,988 58,205,923

1,429,063

695,252

390,785

Total Noncurrent Liabilities

4,492,554 5,236,356

29,806,586 32,257,435

Total Liabilities

DEFERRED INFLOWS OF RESOURCES Pension Deferrals

243,389 459,457 702,846

46,112 107,849 153,961

93,629 117,090 210,719

25,918 47,180 73,098

OPEB Deferrals

Total Deferred Inflows of Resources

NET POSITION Net Investment in Capital Assets

456,812,183

57,141,236

69,195,531

13,408,946

Restricted for:

Capital Projects

65,783,285

9,715,964

3,011,753

3,725,720

Assets Held for Resale Self-Funded Retention Deposits Unrestricted

47,408,267 570,003,735

4,122,198 70,979,398

(3,250,170) 68,957,114

(20,788,672) (3,654,006)

Total Net Position

$

$

$

$

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