COG Comprehensive Annual Financial Report

-35- Exhibit A-15

Statement of Net Position Component Units June 30, 2018

Greensboro Redevelopment Commission $ 31,152

Greensboro Transit Authority

Greensboro ABC Board

Total Component Units

Greensboro Housing Dev. Partnership $ 62,755

ASSETS Cash and Cash Equivalents/Investments Receivables, Net Taxes Accounts, Notes and Mortgages Intergovernmental Interest Inventories Miscellaneous Assets Held for Resale Long-Term Note Receivable Restricted Assets: Temporarily Restricted: Cash and Cash Equivalents/Investments

$

5,214,839

$

3,779,213

$

9,087,959

461,601 12,952 4,616,301 881,972 432,558

461,601 28,846 4,660,166 881,972 4,288,541 197,101 5,347,601 11,921,920

15,894

43,865

3,855,983 107,001

90,100 3,070,890 2,274,211

2,276,711

9,647,709

1,396,218

1,396,218

Receivables, (Net): Intergovernmental Interest

888,195 2,463

888,195 2,463

Capital Assets:

Non-Depreciable: Land Construction in Progress Depreciable: Land Improvements

1,784,586

3,455,192 257,096

1,670,606 257,096

93,333 (18,646) 39,518,018 (10,747,750) 531,010 (450,552) 27,702,958 (17,017,458) 136,305 (37,465) 82,584,624

93,333 (18,646)

Accumulated Depreciation Buildings Accumulated Depreciation Improvements Other than Buildings Accumulated Depreciation Furniture, Fixtures, Machinery and Equipment Accumulated Depreciation Intangible Asset - Software and Licenses Accumulated Amortization Total Assets DEFERRED OUTFLOW OF RESOURCES Current Year Pension Contributions Pension Deferrals Total Deferred Outflow of Resources Accounts Payable Contracts/Retainage Payable Due to Primary Government Miscellaneous Liabilities Payable from Restricted Assets: Accounts Payable Contracts/Retainage Payable Compensated Absences Due in More Than One Year: Note Payable Compensated Absences Unearned Revenue Miscellaneous Net Pension Obligation Total Liabilities DEFERRED INFLOW OF RESOURCES Pension Deferrals Net Investment in Capital Assets Restricted for: Assets Held for Resale Capital Projects Neighborhood Development Greensboro ABC Board Working Capital Unrestricted Total Net Position Noncurrent Liabilities: Due Within One Year: Note Payable NET POSITION LIABILITIES

4,784,477 (1,243,726) 521,205 (447,610) 2,611,536 (1,971,748)

34,733,541 (9,504,024) 9,805 (2,942) 25,091,422 (15,045,710) 136,305 (37,465) 60,938,129

13,796,811

2,339,466

5,510,218

185,208 277,696 462,904

185,208 277,696 462,904

48,734 1,490,003

2,699,898

2,748,632 1,490,003 592,688 64,776

592,688 58,011

6,765

997,750 10,449

997,750 10,449

127,878 54,561

127,878

54,561

2,347,711

4,105,618 11,131 2,274,211 470,289 608,187 13,556,173

1,757,907

11,131

2,274,211

470,289 608,187 6,314,858

2,347,711

2,274,211

2,619,393

32,803

32,803

37,383,321

4,152,935

41,536,256

3,070,890

3,070,890 1,276,214 125,720 1,472,929 21,976,543 69,458,552

1,276,214

(8,245)

133,965

1,472,929 2,286,190 7,912,054

31,152

19,659,201 58,318,736

$

(8,245)

$

$

3,236,007

$

$

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