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Exhibit F-7 <br />CITY OF ORONO, MINNESOTA <br />Scw^r Operating Fund <br />Comparative Balance Sheet <br />As of December 31,1998 and 1997 <br />Assets <br />Current assets <br />Cash and temporary investments <br />Accounts receivable <br />Accrued interest receivable <br />Delinquent taxes receivable <br />Delinquent special assessments receivable <br />Deferred special assessments, current portion <br />Due from other governments <br />Total current assets <br />Other assets, less current portion <br />Accounts receivable <br />Deferred special assessments <br />Due from other governments <br />Total other assets <br />Property, plant, and equipment <br />Land and improvements <br />Buildings and improvements <br />Equipment <br />Distribution/collection system <br />Work in progress <br />Less accumulated depreciation <br />Net property, plant, and equipment <br />Total assets <br />1998 1997 <br />S 1,690,484 $ 1,573,145 <br />343,750 309,709 <br />16,038 8,453 <br />—38 <br />19,661 15,286 <br />13,708 13,708 <br />19,079 42,553 <br />2,102,720 1,962,892 <br />28,143 <br />41,124 '•4,831 <br />105,342 Ul,881 <br />174,609 166,712 <br />16,654 16,654 <br />31,01-,31,014 <br />126,125 77,352 <br />8,844,035 8,844,035 <br />30,021 17,317 <br />9,047,849 8,986,372 <br />3,125,196 2,991,814 <br />5,922,653 5,994,558 <br />S 8.199.982 S 8.124.162 <br />-83- <br />I <br />I <br />I <br />1 <br />1 <br />1 <br />1 <br />I <br />3 <br />1 <br />1 <br />I <br />I <br />I <br />I <br />I <br />I <br />I