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Exhibit D-8.  Sample Independent School District Statement of Net Assets—Proprietary Funds: June 30, 20X2
  Enterprise Fund—
Food Services
Internal Service Fund—
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
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
Invested in capital assets 2,533,430
Unrestricted 7,367,877 6,022,591
Total net assets $9,901,307 $6,022,591

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National Center for Education Statistics -
U.S. Department of Education