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CITY OF PARIS, TEXAS Statement 7
<br />Statement of Net Position (Continued)
<br />Proprietary Funds
<br />September 30, 2022
<br />Noncurrent Liabilities
<br />Bonds Payable - Noncurrent Portion 46,348,920
<br />Notes Payable - Noncurrent Portion 42,645,000
<br />Accred Compensated Absences - Noncurrent Portion 200,496
<br />Asset Retirement Obligation 2,901,000
<br />Net OPEB Liabilities 240,088
<br />Total Noncurrent Liabilities 92,335,504
<br />Total Liabilities 103,439,169
<br />DEFERRED INFLOWS OF RESOURCES
<br />Deferred Inflows Related to Pensions 871,469
<br />Deferred Inflows Related to OPEB 11,897
<br />Total Deferred Inflows 883,366
<br />NET POSITION
<br />Net Investment in Capital Assets 20,720,075
<br />Unrestricted 15,457,391
<br />Total Net Position $ 36,177,466
<br />The accompanying notes to the financial statements are an integral part of this statement.
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<br />Water and Sewer
<br />Enterprise Fund
<br />LIABILITIES
<br />Current Liabilities
<br />Accounts Payable and Accred Liabilities
<br />474,785
<br />Accred Interest Payable
<br />921,969
<br />Customers' Deposits
<br />1,067,612
<br />Notes Payable - Current Portion
<br />1,210,000
<br />Bonds Payable - Current Portion
<br />3,020,000
<br />Accred Compensated Absences - Current Portion
<br />22,277
<br />Unearned Revenue
<br />4,387,022
<br />Total Current Liabilities
<br />11,103,665
<br />Noncurrent Liabilities
<br />Bonds Payable - Noncurrent Portion 46,348,920
<br />Notes Payable - Noncurrent Portion 42,645,000
<br />Accred Compensated Absences - Noncurrent Portion 200,496
<br />Asset Retirement Obligation 2,901,000
<br />Net OPEB Liabilities 240,088
<br />Total Noncurrent Liabilities 92,335,504
<br />Total Liabilities 103,439,169
<br />DEFERRED INFLOWS OF RESOURCES
<br />Deferred Inflows Related to Pensions 871,469
<br />Deferred Inflows Related to OPEB 11,897
<br />Total Deferred Inflows 883,366
<br />NET POSITION
<br />Net Investment in Capital Assets 20,720,075
<br />Unrestricted 15,457,391
<br />Total Net Position $ 36,177,466
<br />The accompanying notes to the financial statements are an integral part of this statement.
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