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CITY OF ORONO, MINNESOTA <br />Sewer Operating Fund <br />Comparative Balance Sheet <br />As of December 31,1995 and 1994 <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, cuTcnt portion <br />Due from other governmental units <br />Prepaid items <br />Total current assets <br />Restricted assets <br />Cash and temporary investments <br />Debt service <br />Construction <br />Total cash and temporary investments <br />Accrued interest receivable <br />Debt service <br />Construction <br />Total accrued interest receivable <br />Total restricted assets <br />Other assets, lesr .*urrent portion <br />Deferred special assessments <br />Due from other governmental units <br />Discount on revenue bonds <br />Total other assets <br />Property, plant, and equipment <br />Work in progress <br />Land and improvements <br />Buildings and improvements <br />Equipment <br />Distribution/collection system <br />Less accumulated depreciation <br />Net property, plant, and equipment <br />Total assets <br />-88- <br />Exhibit F-7 <br />(continued) <br />1 <br />1 <br />1995 1994 <br />$ 797,148 $ 853,171 - <br />288,380 273,997 • <br />42,304 30,076 <br />663 411 - <br />19,976 22,621 <br />13,708 26.351 <br />28,616 21,990 <br />1,600 28.503 J1,192,395 1,257,120 <br />819,565 38,645 <br />719,759 688,656 <br />1,539,324 727,301 -- <br />3,466 3,200 <br />* -• <br />24,881 15,279 <br />28,347 18,479 t <br />1,567,671 745,780 V -1 <br />; - <br />82,247 <br />255,089 278,461 f <br />5,147 5,900 <br />342,483 284,361 <br />26,558 <br />16,210 16,210 <br />31,014 31,014 <br />74,047 85,687 <br />6,780,600 6,685,138 <br />6,901,871 6 844,607 <br />2,627,014 2,484,513 <br />4,274,857 4,360.094 <br />$ 7,377,406 $ 6,647,355 <br />I ^ <br />J