|
INDIAN RIVER COUNTY, FLORIDA
<br />COMBINING BALANCE SHEET - CONTINUED
<br />ALL ENTERPRISE FUNDS
<br />September 30, 1992
<br />B-64
<br />SOLID WASTE
<br />DISPOSAL
<br />GOLF
<br />DISTRICT
<br />COURSE
<br />LIABILITIES AND FUND EOUITY
<br />Current Liabilities (Payable from Current Assets):
<br />Accounts payable
<br />$ 163,329
<br />$ 109,023
<br />Due to other governments
<br />-
<br />1,939
<br />Other deposits held in escrow
<br />-
<br />16
<br />Deferred revenues
<br />-
<br />60,088
<br />Total current liabilities (payable from
<br />current assets)
<br />163,329
<br />171,066
<br />Current Liabilities (Payable from Restricted Assets):
<br />Accounts payable
<br />-
<br />554,723
<br />Retainage payable
<br />-
<br />259,342
<br />Arbitrage rebate payable
<br />278,000
<br />-
<br />Accrued interest payable
<br />151,350
<br />49,410
<br />Bonds payable
<br />480,000
<br />50,000
<br />Closure and maintenance costs payable
<br />2,605,675
<br />-
<br />Customer deposits
<br />26,200
<br />-
<br />Total current liabilities (payable from
<br />restricted assets)
<br />3,541,225
<br />913,475
<br />Other Liabilities:
<br />Accrued compensated absences
<br />59,530
<br />18,348
<br />Bonds payable - net of unamortized discount
<br />6,075.000
<br />8,411,587
<br />Total other liabilities
<br />6.134,530
<br />8,429,935
<br />Total liabilities
<br />9,839,084
<br />9,514,476
<br />Fund Equity:
<br />Contributions
<br />608,746
<br />423,513
<br />Retained earnings:
<br />Reserved for debt service
<br />267,417
<br />221,677
<br />Reserved for renewal and replacement
<br />1,541,893
<br />45,000
<br />Reserved for closure and maintenance costs
<br />1,231,000
<br />-
<br />Unreserved (deficit)
<br />3,934,373
<br />(428.520)
<br />Total retained earnings (deficit)
<br />6,974,683
<br />(161,843)
<br />Total fund equity
<br />7,583,429
<br />261,670
<br />Total Liabilities and Fund Equity
<br />S17,422.513
<br />59.776.146
<br />B-64
<br />
|