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CITY OF PARIS, TEXAS Statement 7
<br />Statement of Net Position (Continued)
<br />Proprietary Funds
<br />September 30, 2020
<br />Noncurrent Liabilities
<br />Bonds Payable - Noncurrent Portion 37,257,044
<br />Accrued Compensated Absences - Noncurrent Portion 189,939
<br />Net Pension Liabilities 4,054
<br />Net OPEB Liabilities 193,636
<br />Total Noncurrent Liabilities 37,644,673
<br />Total Liabilities 41,908,468
<br />DEFERRED INFLOWS OF RESOURCES
<br />Deferred Inflows Related to Pensions 390,412
<br />Deferred Inflows Related to OPEB 13,187
<br />Total Deferred Inflows 403,599
<br />NET POSITION
<br />Net Investment in Capital Assets 28,880,579
<br />Unrestricted 14,923,230
<br />Total Net Position $ 43,803,809
<br />23
<br />Water and Sewer
<br />Enterprise Fund
<br />LIABILITIES
<br />Current Liabilities
<br />Accounts Payable and Accrued Liabilities
<br />333,766
<br />Accrued Interest Payable
<br />464,255
<br />Customers' Deposits
<br />1,030,886
<br />Bonds Payable - Current Portion
<br />2,413,784
<br />Accrued Compensated Absences - Current Portion
<br />21,104
<br />Total Current Liabilities
<br />4,263,795
<br />Noncurrent Liabilities
<br />Bonds Payable - Noncurrent Portion 37,257,044
<br />Accrued Compensated Absences - Noncurrent Portion 189,939
<br />Net Pension Liabilities 4,054
<br />Net OPEB Liabilities 193,636
<br />Total Noncurrent Liabilities 37,644,673
<br />Total Liabilities 41,908,468
<br />DEFERRED INFLOWS OF RESOURCES
<br />Deferred Inflows Related to Pensions 390,412
<br />Deferred Inflows Related to OPEB 13,187
<br />Total Deferred Inflows 403,599
<br />NET POSITION
<br />Net Investment in Capital Assets 28,880,579
<br />Unrestricted 14,923,230
<br />Total Net Position $ 43,803,809
<br />23
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