Laserfiche WebLink
CITY OF PARIS, TEXAS Statement 9 <br />Statement of Cash Flows (Continued) <br />Proprietary Fund <br />Year Ended September 30, 2025 <br />Water and Sewer <br />Enterprise Fund <br />Reconciliation of Operating Income to Net Cash <br />Provided by Operating Activities <br />Operating Income <br />$ 2,571,921 <br />Adjustments to Reconcile Operating Income to Net Cash <br />Provided (Used) by Operating Activities <br />Depreciation and Amortization <br />3,722,008 <br />Amortization of Water Rights <br />35,632 <br />Amortization of Asset Retirement Obligation <br />196,292 <br />Decrease (Increase) in Accounts Receivable <br />103,879 <br />Decrease (Increase) in Prepaid Items <br />19,853 <br />Decrease (Increase) in Inventories <br />(256,269) <br />Decrease (Increase) in Net Pension Asset <br />42,955 <br />Decrease (Increase) in Deferred Outflows of Resources <br />144,535 <br />Increase (Decrease) in Accounts Payable and Other Accrued Liabilities <br />2,717,113 <br />Increase (Decrease) in Customers' Deposits <br />14,998 <br />Increase (Decrease) in Unearned Revenue <br />(88,464) <br />Increase (Decrease) in Compensated Absences <br />179,991 <br />Increase (Decrease) in Net Pension Liability <br />1,311,046 <br />Increase (Decrease) in Total OPEB Liability <br />(5,367) <br />Increase (Decrease) in Deferred Inflows of Resources <br />59,686 <br />Total Adjustments <br />8,197,888 <br />Net Cash Provided by Operating Activities <br />$ 10,769,809 <br />Noncash Investing, Capital, and Financing Activities <br />Adjustment in Estimate of Asset Retirement Obligation $ 203,914 <br />Increase in Deferred Outflow of Resources - Asset Retirement Obligation (203,914) <br />The accompanying notes to the financial statements are an integral part of this statement. <br />27 <br />