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Current and Other Assets $ 44,544,629 $ 39,469,331 $116,732,992 $ 87,538,931 $ 164,527,338 $127,008,262 <br />Capital Assets 41,341,902 40,044,939 95,883,140 77,979,255 133,975,325 118,024,194 <br />Deferred Outflows <br />Related to Asset <br />Retirement <br />Related to Pension <br />Related to OPLB <br />Total Deferred Outflows <br />Long -Term Liabilities <br />Outstanding <br />Other Liabilities <br />Total Assets <br />Total Liabilities <br />Deferred Inflows <br />Related to Pensions <br />Related to OPLB <br />Related to Leases <br />Total Deferred Inflows <br />Net Position <br />Net Investment in <br />Capital Assets <br />Restricted <br />Unrestricted <br />85 RR6 5;1 79 514 270 212,616,132 165,518,186 298 502 663 245 032 456 <br />- - 5,118,012 5,140,506 5,118,012 5,140,506 <br />3,193,734 6,725,001 500,265 929,305 3,693,999 7,654,306 <br />477,043 430,480 23,310 29,693 500,353 460,173 <br />37,807,969 19,678,153 138,512,970 121,895,899 176,320,939 141,574,052 <br />40244.600 21.846.755 145,352,387 128,988,404 185596.987 150,835,159 <br />1,051,786 <br />1,066,319 <br />1,912,209 <br />11,085,414 <br />8,304,997 <br />25,891,983 <br />944,110 <br />861,431 <br />2,111,393 <br />31,070,770 <br />7,540,275 <br />22,295,017 <br />106,231 <br />45,183 <br />10,791,448 <br />61,962,470 <br />58,033 <br />69,856 <br />26,718,407 <br />15,782,990 <br />1,158,017 1,002,143 <br />1,111,502 931,287 <br />1,912,209 2,111,393 <br />4,181,728 4,044,823 <br />21,876,862 57,789,177 <br />8,304,997 7,540,275 <br />87,854,453 38,078,007 <br />Total Net Position $ 45,282,394 $ 60,906,062 $ 72,753,918 $ 42,501,397 $ 118,036,312 $103,407,459 <br />An additional portion of the City of Paris' net position ($8,304,997 or 7.03%) represents resources that are subject to <br />external restrictions on how they might be used. The balance of unrestricted net position ($87,854,453 or 74.43%) <br />may be used to meet the government's ongoing obligations to citizens and creditors. <br />At the end of the current fiscal year, the City of Paris is able to report positive balances in all three categories of net <br />position, both for the government as a whole, as well as for its separate governmental and business -type activities net <br />investment in capital assets, restricted net position, and unrestricted net position. This was also true for the prior fiscal <br />year. <br />Statement 1 reflects the relevant deferred outflows and inflows for the fiscal year. Outflows are intended to account <br />for the anticipated future liabilities for pension payments as well as contributions toward the cost of retiree health care <br />7 <br />