Metropolitan Wastewater Management Commission <br /> COMPARATIVE STATEMENTS OF NET ASSETS <br />' '' June 30, <br /> 2005 2004 <br />. ASSETS <br /> Capital Assets <br /> Plant and buildings $ 61,702,796 ~ 61,478,100 <br /> Machinery and equipment 74,372,300 70,416,391 <br /> Other Assets 1,082,845 1.082,845 <br /> <br />~! <br />~' <br />137,157,941 <br />132,977,336 <br /> Less accumulated depreciation (80,426,262) (76,604,028) <br />!. 56,731,679 56,373,308 <br /> Land 7,812,696 7,812,696 <br />j Construction work in progress 4,157,258 6,612,352 <br />~'i <br />Total capital assets <br />68,701,633 <br />70,798,356 <br /> Current assets: <br /> Cash and investments. 20,882,81 I 16,678,618 <br />~, Intergovernmental receivable 1,317,71.3 2,050,377 <br />j ;'~ Accrued interest ~ ~ ~ 79,375 116,385 <br /> Prepaid expenses 78,838 78,693 <br />' Deposits 500,000 500,000 <br /> Totat current assets 22,858,737 19,424,073 <br /> .Restricted assets: <br /> Cash and investments 6,491,387 6,139,239 <br /> Notes receivable (System Development Charges) -non current 405,409 405,409 <br /> Total restricted assets 6,896,796 6,544,648 <br /> Total assets 98,457,166 96,767,077 <br />~ LIABILITIES: <br /> Current iiabilities: <br /> Accounts and coniracts payable - 2,306,563 2,814,536 <br /> Accrued payroll and other liabilities. 65,625 43,366 <br /> Due to Other government ] 1,644 5,174 <br /> Unearned revenues 7,527 8,693 <br /> Total can-ent Liabilities 2,391,359 2,87 ] ,769 <br />~ j Long-term liabilities: <br /> Accrued absences payable 51,11 I 70,677 <br /> TotalIiabilities 2,442,470 2,942,446 <br />'• NBT ASSETS: <br />'; j ` ' Invested in capita] assets 68,701,633 70,798,356 <br /> Restricted for capital improvement 8,809,944 4,851,430 <br /> Unrestricted ]8,503,119 ]8,174,845 <br />j Total net assets $ 96,014,696 5 93,824,631 <br />The accompanying notes are an integral part of these statements. <br />10 <br />