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CITY OF PARIS, TEXAS
<br />Statement of Net Position
<br />September 30, 2020
<br />Statement 1
<br />(Continued)
<br />The accompanying notes to the financial statements are an integral part of this statement.
<br />14
<br />Component
<br />Primary Government
<br />Unit
<br />Governmental
<br />Business -Type
<br />Economic
<br />Activities
<br />Activities
<br />Total
<br />Development
<br />Liabilities
<br />Accounts Payable and
<br />Other Current Liabilities
<br />1,228,455
<br />333,766
<br />1,562,221
<br />-
<br />Accrued Interest Payable
<br />127,054
<br />464,255
<br />591,309
<br />7,784
<br />Customers' Deposits
<br />-
<br />1,030,886
<br />1,030,886
<br />-
<br />Noncurrent Liabilities
<br />Due Within One Year
<br />1,452,642
<br />2,434,888
<br />3,887,530
<br />91,196
<br />Due in More Than One Year
<br />13,864,244
<br />37,446,983
<br />51,311,227
<br />1,466,198
<br />Net Pension Liability
<br />10,915,075
<br />4,054
<br />10,919,129
<br />-
<br />Net OPEB Liability
<br />2,606,860
<br />193,636
<br />2,800,496
<br />-
<br />Total Liabilities
<br />30,194,330
<br />41,908,468
<br />72,102,798
<br />1,565,178
<br />Deferred Inflows of Resources
<br />Deferred Inflows Related to Pensions
<br />2,661,329
<br />390,412
<br />3,051,741
<br />-
<br />Deferred Inflows Related to OPEB
<br />243,149
<br />13,187
<br />256,336
<br />-
<br />Total Deferred Inflows of Resources
<br />2,904,478
<br />403,599
<br />3,308,077
<br />-
<br />Net Position
<br />Net Investment in Capital Assets
<br />21,907,532
<br />28,880,579
<br />50,788,111
<br />4,022
<br />Restricted for
<br />Construction
<br />3,843,115
<br />-
<br />3,843,115
<br />-
<br />Debt Service
<br />1,766,863
<br />-
<br />1,766,863
<br />1,557,394
<br />Law Enforcement
<br />1,493,902
<br />-
<br />1,493,902
<br />-
<br />Education
<br />655,520
<br />-
<br />655,520
<br />-
<br />Community Development
<br />415,120
<br />-
<br />415,120
<br />-
<br />Industrial Incentives
<br />-
<br />-
<br />-
<br />1,981,095
<br />Land Development Costs
<br />-
<br />-
<br />-
<br />2,210,002
<br />Permanent Library Funds
<br />Nonexpendable
<br />98,400
<br />-
<br />98,400
<br />-
<br />Unrestricted
<br />6,866,108
<br />14,923,230
<br />21,789,338
<br />(950,477)
<br />Total Net Position
<br />$ 37,046,560
<br />$ 43,803,809
<br />$ 80,850,369
<br />$ 4,802,036
<br />The accompanying notes to the financial statements are an integral part of this statement.
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