Exhibit D-8. Sample Independent School District Statement of Net Assets-Proprietary Funds: June 30, 20X2

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