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The accompanying notes to the financial statements are an integral part of this statement. <br />26 <br />CITY OF PARIS, TEXAS Statement <br />9 Statement of Cash Flows <br />(Continued) <br />Proprietary Fund <br />Year Ended September 30, 2024 <br />Water and Sewer <br />Enterprise Fund <br />Reconciliation of Operating Income to Net Cash <br />Provided by Operating Activities <br />Operating Income <br />Adjustments to Reconcile Operating Income to Net Cash <br />Provided by (Used in) Operating Activities <br />$ 4,682,495 <br />Depreciation and Amortization <br />3,773,752 <br />Amortization of Water Rights <br />35,633 <br />Amortization of Asset Retirement Obligation <br />189,494 <br />Decrease (Increase) in Accounts Receivable <br />(584,847) <br />Decrease (Increase) in Prepaid Items <br />(51,549) <br />Decrease (Increase) in Inventory <br />93,673 <br />Decrease (Increase) in Net Pension Asset <br />(42,955) <br />Decrease (Increase) in Deferred Outflows of Resources <br />435,423 <br />Increase (Decrease) in Accounts Payable and Accrued Liabilities <br />1,208,743 <br />Increase (Decrease) in Customers' Deposits <br />17,965 <br />Increase (Decrease) in Due to Other Funds <br />(70,000) <br />Increase (Decrease) in Unearned Revenue <br />(1,923,063) <br />Increase (Decrease) in Net Pension Liabilities <br />(566,443) <br />Increase (Decrease) in Total OPEB Liabilities <br />15,635 <br />Increase (Decrease) in Deferred Inflows of Resources <br />23,525 <br />