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		$ 42,871,042		$ 7,664,712		$ 50,535,754
Investments		61,962,339		163,531		62,125,870
Property taxes receivable (net)		12,182,730		—		12,182,730
Due from other governments		19,968,336		2,002,921		21,971,257
Other receivables		3,688,518		4,081		3,692,599
Internal balances		615,597		(615,597)		—
Inventories		1,537,230		1,949,526		3,486,756
Nondepreciated capital assets (Note 2)		32,272,411		—		32,272,411
Depreciated capital assets (Note 2)		381,428,545		11,549,456		392,978,001
Less: accumulated depreciation		(98,176,725)		(9,016,026)		(107,192,751)
Total assets		458,350,023		13,702,604		472,052,627
DEFERRED OUTFLOWS OF RESOURCES
Accumulated decrease in fair value of hedging derivatives		1,754,896		—		1,754,896
Total deferred outflows of resources		1,754,896		—		1,754,896
LIABILITIES
Accounts payable and other current liabilities		34,668,368		1,303,768		35,972,136
Long-term obligations (Note 3)
Due within one year
Bonds, capital leases, and contracts		13,446,974		—		13,446,974
Accrued interest		759,880		—		759,880
Other		7,856,000		—		7,856,000
Due beyond one year
Bonds, capital leases, and contracts		70,958,588		—		70,958,588
Accrued interest		16,014,649		—		16,014,649
Other		23,082,406		—		23,082,406
Total liabilities		166,786,865		1,303,768		168,090,633
DEFERRED INFLOWS OF RESOURCES
Accumulated inrease in fair value of hedging derivatives		1,435,599		—		1,435,599
Total deferred inflows of resources		1,435,599		—		1,435,599
NET POSITION
Net investment in capital assets		231,437,966		2,533,430		233,971,396
Restricted for:
Debt service		4,133,180		—		4,133,180
School-based activities		1,396,569		—		1,396,569
Unrestricted		54,914,740		9,865,406		64,780,146
Total net position		$ 291,882,455		$ 12,398,455		$ 304,281,291