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CITY OF PARIS, TEXAS
<br />Statement of Net Position
<br />September 30, 2023
<br />Statement 1
<br />The accompanying notes to the financial statements are an integral part of this statement.
<br />13
<br />. Component
<br />Primiirv, Government
<br />Unit
<br />Govemmental
<br />Business -Type
<br />Economic
<br />Activities
<br />Activities
<br />Total
<br />Development
<br />Assets
<br />Cash and Cash Equivalents $
<br />12,386,680
<br />$ 24,475,834
<br />$ 36,862,514
<br />$ 1,349,857
<br />Investments
<br />10,722,523
<br />569,256
<br />11,291,779
<br />2,235,925
<br />Receivables (Net of Allowance
<br />for Uncollectibles)
<br />6,617,068
<br />3,193,640
<br />9,810,708
<br />367,186
<br />Internal Balances
<br />70,000
<br />(70,000)
<br />-
<br />-
<br />Note Receivable
<br />2,247,922
<br />-
<br />2,247,922
<br />-
<br />Leases Receivable
<br />2,174,181
<br />-
<br />2,174,181
<br />-
<br />Inventories
<br />275,122
<br />810,998
<br />1,086,120
<br />-
<br />Prepaid Assets
<br />440,407
<br />64,828
<br />505,235
<br />8,737
<br />Net Pension Asset
<br />214,546
<br />-
<br />214,546
<br />-
<br />Restricted Assets
<br />Cash and Cash Equivalents
<br />830,352
<br />5,959,024
<br />6,789,376
<br />-
<br />Investments
<br />2,711,540
<br />52,535,351
<br />55,246,891
<br />-
<br />Due from Other Governments
<br />778,990
<br />-
<br />778,990
<br />-
<br />Land Development Costs
<br />-
<br />-
<br />-
<br />5,032,692
<br />Water Rights (Net of
<br />Accumulated Amortization)
<br />-
<br />3,135,657
<br />3,135,657
<br />-
<br />Capital Assets Not
<br />Being Depreciated
<br />Land
<br />6,142,418
<br />339,620
<br />6,482,038
<br />-
<br />Construction in Progress
<br />311,377
<br />14,878,290
<br />15,189,667
<br />92,410
<br />Capital Assets (Net of
<br />Accumulated Depreciation)
<br />Buildings and System
<br />11,057,889
<br />56,826,303
<br />67,884,192
<br />-
<br />Improvements Other Than
<br />Buildings
<br />1,902,078
<br />-
<br />1,902,078
<br />-
<br />Machinery and Equipment
<br />4,978,358
<br />2,608,174
<br />7,586,532
<br />-
<br />Infrastructure
<br />15,273,977
<br />-
<br />15,273,977
<br />-
<br />Right -to -Use Assets, Net of Amortization
<br />378,842
<br />191,211
<br />570,053
<br />-
<br />Total Assets
<br />79,514,270
<br />165,518,186
<br />245,032,456
<br />9,086,807
<br />Deferred Outflows of Resources
<br />Deferred Outflows Related to Asset
<br />Retirement Obligation
<br />-
<br />5,140,506
<br />5,140,506
<br />-
<br />Deferred Outflows Related to Pensions
<br />6,725,001
<br />929,305
<br />7,654,306
<br />-
<br />Deferred Outflows Related to OPEB
<br />430,480
<br />29,693
<br />460,173
<br />-
<br />Total Deferred Outflows of Resources
<br />7,155,481
<br />6,099,504
<br />13,254,985
<br />-
<br />The accompanying notes to the financial statements are an integral part of this statement.
<br />13
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