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CITY OF PARIS, TEXAS Statement 9 <br />Statement of Cash Flows (Continued) <br />Proprietary Funds <br />Year Ended September 30, 2022 <br />The accompanying notes to the financial statements are an integral part of this statement. <br />27 <br />Water and Sewer <br />Enterprise Fund <br />Reconciliation of Operating Income to Net Cash <br />Provided by Operating Activities <br />Operating Income <br />$ 5,468,781 <br />Adjustments to Reconcile Operating Income to Net Cash <br />Provided by (Used in) Operating Activities <br />Depreciation <br />2,674,834 <br />Amortization of Water Rights <br />35,633 <br />Amortization of Asset Retirement Obligation <br />96,700 <br />Decrease (Increase) in Accounts Receivable <br />43,903 <br />Decrease (Increase) in Inventory <br />(143,353) <br />Decrease (Increase) in Net Pension Asset <br />(812,291) <br />Decrease (Increase) in Deferred Outflows of Resources <br />(6,628) <br />Increase (Decrease) in Accounts Payable and Accrued Liabilities <br />2,511 <br />Increase (Decrease) in Customers' Deposits <br />21,253 <br />Increase (Decrease) in Unearned Revenue <br />1,308,653 <br />Increase (Decrease) in Accrued Compensated Absences <br />- <br />Increase (Decrease) in Asset Retirement Obligation <br />- <br />Increase (Decrease) in Net Pension Liabilities <br />- <br />Increase (Decrease) in Net OPEB Liabilities <br />12,673 <br />Increase (Decrease) in Deferred Inflows of Resources <br />491,277 <br />Total Adjustments <br />3,725,165 <br />Net Cash Provided by Operating Activities <br />$ 9,193,946 <br />The accompanying notes to the financial statements are an integral part of this statement. <br />27 <br />