| Exhibit D-8. Sample Independent School District Statement of Net Assets—Proprietary Funds: June 30, 20X2 |
||
|---|---|---|
| Enterprise Fund— Food Services |
Internal Service Fund— Insurance |
|
| ASSETS | ||
| Current assets: | ||
| Cash and cash equivalents | $5,971,032 | $ — |
| Due from other governments | 1,268,411 | — |
| Due from other funds | — | 17,589,312 |
| Other receivables | 3,783 | — |
| Inventories—supplies and materials | 1,572,376 | — |
| Total current assets | 8,815,602 | 17,589,312 |
| Noncurrent assets: | ||
| Furniture and equipment | 11,549,456 | — |
| Less accumulated depreciation | (9,016,026) | — |
| Total noncurrent assets | 2,533,430 | — |
| Total assets | 11,349,032 | 17,589,312 |
| LIABILITIES | ||
| Current liabilities: | ||
| Accounts payable and accrued liabilities | 484,151 | — |
| Claims payable | — | 5,700,000 |
| Due to other funds | 442,539 | — |
| Deferred revenue | 521,035 | — |
| Total current liabilities | 1,447,725 | 5,700,000 |
| Long-term liabilities: | ||
| Claims payable | — | 5,866,721 |
| Total liabilities | 1,447,725 | 11,566,721 |
| NET ASSETS | ||
| Invested in capital assets | 2,533,430 | — |
| Unrestricted | 7,367,877 | 6,022,591 |
| Total net assets | $9,901,307 | $6,022,591 |
