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CITY OF PARIS, TEXAS
<br />Notes to Financial Statements (Continued)
<br />September 30, 2020
<br />IV. Detailed Notes on All Activities and Funds (Continued)
<br />C. Accounts Receivable and Payable (Continued)
<br />Accounts payable at September 30, 2020, were as follows:
<br />Accounts
<br />Governmental Activities
<br />Wages Totals
<br />General Fund $ 703,403 $ 485,733 $ 1,189,136
<br />Capital Projects Fund 27,616 - 27,616
<br />Other Governmental Funds 11,703 - 11,703
<br />Total — Governmental Activities $ 742,722 $ 485,733 $ 1,228,455
<br />Business -Type Activities
<br />Water and Sewer Fund $ 242,468 $ 91,298 $ 333,766
<br />Total — Business Type Activities $ 242,468 $ 91,298 $ 333,766
<br />D. Capital Assets
<br />Capital assets activity for the year ended September 30, 2020, follows:
<br />Balance Balance
<br />9/30/19 Additions Retirements 9/30/20
<br />Governmental Activities
<br />Capital Assets, Not Being Depreciated
<br />Land $ 5,927,478 $ 22,630 $ - $ 5,950,108
<br />Construction in Progress 3,253,761 4,202,995 792,349 6,664,407
<br />Total Capital Assets,
<br />Not Being Depreciated 9,181,239 4,225,625 792,349 12,614,515
<br />Capital Assets, Being Depreciated
<br />Buildings
<br />Improvements Other Than Buildings
<br />Machinery and Equipment
<br />Infastructure
<br />Total Capital Assets,
<br />Being Depreciated
<br />Less Accumulated Depreciation for
<br />Buildings
<br />Improvements Other Than Buildings
<br />Machinery and Equipment
<br />Infrastructure
<br />Total Accumulated Depreciation
<br />Total Capital Assets,
<br />Being Depreciated, Net
<br />Governmental Activities,
<br />Capital Assets, Net
<br />20,400,413
<br />125,214
<br />-
<br />20,525,627
<br />6,571,317
<br />30,355
<br />-
<br />6,601,672
<br />21,410,630
<br />1,085,618
<br />179,245
<br />22,317,003
<br />45,209,042
<br />804,850
<br />-
<br />46,013,892
<br />93,591,402
<br />2,046,037
<br />179,245
<br />95,458,194
<br />9,551,565
<br />477,076
<br />-
<br />10,028,641
<br />3,639,474
<br />297,731
<br />-
<br />3,937,205
<br />17,780,403
<br />916,862
<br />164,779
<br />18,532,486
<br />33,345,713
<br />1,1011562
<br />-
<br />34,447,275
<br />64,317,155
<br />2,793,231
<br />164,779
<br />66,945,607
<br />29,274,247
<br />(747,194)
<br />14,466
<br />28,512,587
<br />$ 38,455,486
<br />$ 3,478,431
<br />$ 806,815
<br />$4121 102
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