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Exhibit D-1.  Sample Independent School District Statement of Net Assets: June 30, 20X2
 
    Governmental
Activities
  Business-type
Activities
  Total
ASSETS            
Cash and cash equivalents   $ 104,268,980   $ 5,971,032   $ 110,240,012
Property taxes receivable (net)   12,182,730     12,182,730
Due from other governments   19,968,336   1,268,411   21,236,747
Other receivables   2,252,919   3,783   2,256,702
Internal balances   442,539   (442,539)  
Inventories and prepaid expenses   1,537,230   1,572,376   3,109,606
Capital assets:            
Land   21,823,682     21,823,682
Buildings   262,202,141     262,202,141
Furniture and equipment   130,675,133   11,549,456   142,224,589
Less accumulated depreciation   (98,176,725)   (9,016,026)   (107,192,751)
Total capital assets, net of depreciation   316,524,231   2,533,430   319,057,661
Total assets   457,176,965   10,906,493   468,083,458
LIABILITIES            
Accounts payable and other current liabilities   33,305,354   484,151   33,789,505
Deferred revenues   3,117,910   521,035   3,638,945
Long-term liabilities:            
Portion due or payable within one year:            
Bonds, capital leases, and contracts   13,446,974     13,446,974
Accrued interest   759,880     759,880
Special termination benefits and compensated absences   2,156,000     2,156,000
Claims and judgments   5,700,000     5,700,000
Portion due or payable after one year:            
Bonds, capital leases, and contracts   70,958,588     70,958,588
Accrued interest   16,014,649     16,014,649
Special termination benefits and compensated absences   15,460,789     15,460,789
Claims and judgments   5,866,721     5,866,721
Total liabilities   166,786,865   1,005,186   167,792,051
NET ASSETS            
Invested in capital assets, net of related debt   216,104,020   2,533,430   218,637,450
Restricted for:            
Debt service   5,147,502     5,147,502
Campus activities   1,396,569     1,396,569
Unrestricted   67,742,009   7,367,877   75,109,886
Total net assets   $ 290,390,100   $ 9,901,307   $ 300,291,407


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National Center for Education Statistics - http://nces.ed.gov
U.S. Department of Education