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^
<br />Park Center Water District
<br />Statement of Net Assets
<br />Assets
<br />Current Assets
<br />Cash and temporary investments
<br />Receivables:
<br />Accounts receivable (no allowance necessary)
<br />Taxes receivable
<br />Inventory
<br />Prepaid expenses
<br />Total Current Assets
<br />Restricted Cash
<br />Property and equipment -net
<br />Other Assets
<br />Land held for investment
<br />Irrigation shares
<br />Total Other Assets
<br />Total Assets
<br />Liabilities and Fund Equity
<br />Current Liabilities
<br />Accounts payable
<br />Notes payable
<br />Current portion of long-term debt
<br />Accrued wages, taxes and employee benefits
<br />Accrued interest
<br />Deferred revenue
<br />Other liabilities
<br />Total Current Liabilities
<br />Long-term Liabilities
<br />Revenue bonds payable
<br />Total Long-term Liabilities
<br />Total Liabilities
<br />Net Assets
<br />Invested in capital assets net of related debt
<br />Unrestricted
<br />Total Net Assets
<br />The accompanying notes are an integral part of the financial statements.
<br />December 31
<br />2005 2004
<br />$ 452,026 $ 378,521
<br />78,297
<br />17,400
<br />46,453
<br />9,224
<br />603,400
<br />76,491
<br />17,400
<br />52,951
<br />7,322
<br />532,685
<br />75,432
<br />2,292,337
<br />589,004
<br />222,023
<br />811,027
<br />$ 3,782,196
<br />$ 17,916
<br />25,232 ~
<br />36,405
<br />9,799
<br />17,400
<br />(106)
<br />106,646
<br />1,014,357
<br />1,014,357
<br />$ 1,121,003
<br />1,252,748
<br />1,408,445
<br />$ 2,661,193
<br />75,832
<br />2,373,896
<br />531,128
<br />222,023
<br />753,151
<br />$ 3,735,564
<br />$ 15,529
<br />389,863
<br />24,528
<br />39,414
<br />13,011
<br />17,400
<br />499,745
<br />1,039,688
<br />1,039,688
<br />$ 1,539,433
<br />1,309,680
<br />886,451
<br />$ 2,196,131
<br />2
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