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Indian River County, Florida Notes To Financial Statements Year Ended September 30, 2018 Note 1 Summary of Significant Accounting Policies Reporting Entity Measurement Focus and Basis of Accounting Basis of Presentation Assets, Liabilities, Deferred Outflows/ Inflows of Resources, and Net Position or Fund Balances Cash and Investments Allowance for Doubtful Accounts Receivables and Payables Inventories Prepaid and Other Assets Restricted Net Position Capital Assets Capitalization of Interest Deferred Outflows/Inflows of Resources Pensions/Net Pension Liability Net OPEB Liability Change in Accounting Principles/New Accounting Pronouncement Unearned Revenues Accrued Compensated Absences Obligation for Bond Arbitrage Rebate Landfill Closure Costs Unamortized Bond Discounts and Premiums Capital Contributions 2 Stewardship, Compliance and Accountability Budgets and Budgetary Accounting 3 Cash and Investments Deposits Accrued Interest Investments OPEB Trust Investments Page Note 4 Property Tax Revenues 48 5 Capital Assets 48 6 Restricted Cash and Investments 7 Interfund Balances 49 8 Interfund Transfers 52 9 Accounts Payable 10 Long-term Liabilities Changes in Long-term Liabilities 54 Governmental Activities 54 Annual Debt Service Payments 55 Spring Training Facility Rev Bonds 55 Limited General Obligation Ref Note 55 Business -type Activities 55 Annual Debt Service Payments 55 Water and Sewer Revenue 56 Refunding Note, Series 2015 57 Water and Sewer Revenue Refunding Bonds, Series 2009 57 Compensated Absences 58 11 Provision for Closure Costs 58 12 Pollution Remediation 13 Retirement Plan 58 14 Other Postemployment Benefits Plan 58 15 Operating Leases 59 16 Fund Balance 17 Net Position 59 18 Risk Management 59 19 Commitments and Contingencies Litigation 59 Contracts and Other Commitments 59 Grants 20 Subsequent Events 60 60 61 61 61 62 65 47 Page 66 67 70 71 72 73 74 74 75 75 75 78 79 79 80 80 81 82 83 84 95 102 104 106 107 108 108 109 109 109