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The accompanying notes to the financial statements are an integral part of this statement.
<br />14
<br />CITY OF PARIS. TEXAS
<br />Statement 1
<br />Statement of Net Position
<br />(Continued)
<br />September 30, 2025
<br />Component
<br />Primaa
<br />Government
<br />- Unit ......,.
<br />ov
<br />Gernmental Business-Type
<br />Economic
<br />Activities
<br />Activities-
<br />Total
<br />Develo anent
<br />Liabilities
<br />Accounts Payable and Other
<br />Accrued Liabilities
<br />3,477,163
<br />6,598,768
<br />10,075,931
<br />348,619
<br />Accrued Interest Payable
<br />410,082
<br />1,456,132
<br />1,866,214
<br />872
<br />Due to Custodial Fund
<br />20,627
<br />-
<br />20,627
<br />-
<br />Unearned Revenue
<br />-
<br />26,406
<br />26,406
<br />306,092
<br />Customers' Deposits
<br />-
<br />1,117,587
<br />1,117,587
<br />-
<br />Due to Primary Government
<br />-
<br />-
<br />-
<br />24,361
<br />Noncurrent Liabilities
<br />Due Within One Year
<br />Compensated Absences
<br />1,372,636
<br />179,991
<br />1,552,627
<br />24,642
<br />Bonds and Notes Payable
<br />2,570,.931
<br />2,725,000
<br />5,295,931
<br />131,322
<br />Right-to-Use Liability
<br />320,727
<br />43,511
<br />364,238
<br />-
<br />Due in More Than One Year
<br />Compensated Absences
<br />5,441,020
<br />719,963
<br />6,160,983
<br />44,964
<br />Bonds and Notes Payable
<br />31,717,158
<br />125,447,833
<br />157,164,991
<br />1,836,664
<br />Right-to-Use Liability
<br />579,947
<br />47,204
<br />627,151
<br />-
<br />Asset Retirement Obligation
<br />-
<br />5,888,748
<br />5,888,748
<br />-
<br />Net Pension Liability
<br />6,675,635
<br />1,311,046
<br />7,986,681
<br />-
<br />Total OPEB Liability
<br />3,565,212
<br />174,895
<br />3,740,107
<br />-
<br />Total Liabilities
<br />56,151,138
<br />145,737,084
<br />- 201,888,222
<br />2,717,536
<br />Deferred Inflows of Resources
<br />Deferred Inflows Related to Pensions
<br />1,297,172
<br />179,495
<br />1,476,667
<br />-
<br />Deferred Inflows Related to OPEB
<br />645,323
<br />31,605
<br />676,928
<br />-
<br />Deferred Inflows Related to Leases
<br />2,018,114
<br />-
<br />2,018,114
<br />Total Deferred Inflows of Resources
<br />3,960,609
<br />211.100
<br />4,171 709
<br />-
<br />Net Position
<br />Net Investment in Capital Assets
<br />16,803,202
<br />63,319,720
<br />80,122,922
<br />6,573,401
<br />Restricted for
<br />Capital Projects
<br />1,318,278
<br />-
<br />1,318,278
<br />-
<br />Debt Service
<br />3,320,322
<br />-
<br />3,320,322
<br />1,967,986
<br />Law Enforcement
<br />1,548,610
<br />-
<br />1,548,610
<br />-
<br />Public Education
<br />916,251
<br />-
<br />916,251
<br />Community Development
<br />253,918
<br />-
<br />253,918
<br />Permanent Library Funds
<br />Nonexpendable
<br />113,656
<br />-
<br />113,656
<br />-
<br />Unrestricted (Deficit)
<br />12,541,987
<br />12,193,996
<br />24,735,983
<br />448,677
<br />Total Net Position
<br />$ 36,816,224 $
<br />75,513,716
<br />$ 112,329,940
<br />$ 8,990,064
<br />The accompanying notes to the financial statements are an integral part of this statement.
<br />14
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