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CITY OF PARIS, TEXAS Statement 7 <br />Statement of Net Position (Continued) <br />Proprietary Funds <br />September 30, 2021 <br />Water and Sewer <br />Enterprise Fund <br />LIABILITIES <br />Current Liabilities <br />Accounts Payable and Accrued Liabilities 472,274 <br />Accrued Interest Payable 922,743 <br />Customers' Deposits 1,046,359 <br />Bonds Payable - Current Portion 2,345,000 <br />Accrued Compensated Absences - Current Portion 22,277 <br />Unearned Revenue 3,078,369 <br />Total Current Liabilities 7,887,022 <br />Noncurrent Liabilities <br />Bonds Payable - Noncurrent Portion <br />37,343,006 <br />Tax Notes Payable - Noncurrent Portion <br />43,855,000 <br />Accrued Compensated Absences - Noncurrent Portion <br />200,496 <br />Asset Retirement Obligation <br />2,901,000 <br />Net OPEB Liabilities <br />227,415 <br />Total Noncurrent Liabilities <br />84,526,917 <br />Total Liabilities 92,413,939 <br />DEFERRED INFLOWS OF RESOURCES <br />Deferred Inflows Related to Pensions 378,487 <br />Deferred Inflows Related to OPEB 13,602 <br />Total Deferred Inflows 392,089 <br />NET POSITION <br />Net Investment in Capital Assets 33,410,030 <br />Unrestricted 11,802,173 <br />Total Net Position S 45,212,203 <br />The accompanying notes to the financial statements are an integral part of this statement. <br />23 <br />