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Indian River County, Florida <br />Property Appraiser <br />Notes To Financial Statements <br />Year Ended September 30, 2017 <br />NOTE 6 — LONG-TERM LIABILITIES <br />Changes in Long -Term Liabilities <br />A summary of changes in long-term liabilities is as follows: <br />Beginning <br />Balance <br />10/01/16 Additions <br />Accrued Compensated Absences $ 18,974 $ 180,145 <br />Deletions <br />$ 177,205 <br />Ending <br />Balance <br />9/30/2017 <br />$ 21,914 <br />Of the $21,914 liability for accrued compensated absences, management estimates that $12,000 will be <br />due and payable within one year. The long-term liabilities are not reported in the financial statements of <br />the Property Appraiser since they are not payable from available spendable resources. They are reported <br />in the financial statements of the County. <br />351 <br />