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Minnesota Municipal Power Agency <br /> Statements of Net Position <br /> December 31 December 31 <br /> Assets 2013 2012 <br /> Current assets: <br /> Cash and cash equivalents $ 41,035,465 33,442,632 <br /> Restricted cash and cash equivalents 5,633,179 5,039,754 <br /> Grant receivable — 24,299 <br /> Accrued interest receivable 216,141 210,934 <br /> Power sales receivables 8,327,246 8,282,040 <br /> Other receivable 2,081,549 899,494 <br /> Fuel inventory 935,017 494,027 <br /> Plant inventory—spares 1,610,280 1,406,814 <br /> Prepaid expenses 564,324 550,418 <br /> Total current assets 60,403,201 50,350,412 <br /> Noncurrent assets: <br /> Capital assets: <br /> Equipment 765,116 661,394 <br /> Capital lease asset 29,080,531 29,080,531 <br /> Land 1,132,083 1,140,665 <br /> Electric plant 303,409,822 262,036,603 <br /> Rotable combustion turbine parts 6,063,531 6,063,531 <br /> Less accumulated depreciation (64,035,094) (53,885,376) <br /> Property and equipment, net 276,415,989 245,097,348 <br /> Construction in progress 4,598,781 12,745,248 <br /> Total capital assets, net 281,014,770 257,842,596 <br /> Restricted cash and cash equivalents 283,156 11,761,080 <br /> Restricted investments 22,072,759 19,945,133 <br /> Prepaid expenses 591,948 622,653 <br /> Future recoverable costs 30,425,628 25,649,748 <br /> Total noncurrent assets 334,388,261 315,821,210 <br /> Total assets 394,791,462 366,171,622 <br /> Deferred Outflows <br /> Deferred outflows of resources — 98,140 <br /> Total assets and deferred outflows of resources $394,791,462 366,269,762 <br /> Liabilities <br /> Liabilities: <br /> Current liabilities: <br /> Accounts payable and accrued liabilities $ 14,033,294 11,840,005 <br /> Retainage payable 1,147,679 — <br /> Accrued interest payable 3,380,575 3,233,586 <br /> Long-term debt due within one year 8,058,334 6,333,333 <br /> Capital lease liability due within one year 770,782 727,359 <br /> Derivative instruments—futures — 98,140 <br /> Total current liabilities 27,390,664 22,232,423 <br /> Long-term debt, net 269,381,358 257,859,891 <br /> Capital lease liability 21,592,855 22,363,637 <br /> Total noncurrent liabilities 290,974,213 280,223,528 <br /> Total liabilities 318,364,877 302,455,951 <br /> Deferred Inflows <br /> Deferred inflows of resources—rate stabilization 29,300,000 21,500,000 <br /> Deferred inflows of resources—other 5,915,990 7,165,491 <br /> Total liabilities and deferred inflows of resources 353,580,867 331,121,442 <br /> Net Position <br /> Net position: <br /> Net investment in capital assets 9,719,015 8,010,528 <br /> Restricted for debt service 5,733,585 5,143,346 <br /> Unrestricted 25,757,995 21,994,446 <br /> Total net position 41,210,595 35,148,320 <br /> Total liabilities and deferred inflows of resources <br /> and net position $394,791,462 366,269,762 <br /> 22 2013 MMPA Annual Report <br />