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FINANCIAL HIGHLIGHTS <br /> Minnesota Municipal Power Agency <br /> Statements of Net Position <br /> December 31 December 31 <br /> Assets 2016 2015 <br /> Current assets: <br /> Cash and cash equivalents $ 43,761,074 21,329,356 <br /> Restricted cash and cash equivalents 6,595,034 5,363,890 <br /> Short-term investments 1,000,000 1,000,000 <br /> Accrued interest receivable 170,527 169,253 <br /> Power sales and other receivables 8,918,683 8,409,122 <br /> Fuel inventory 1,507,433 1,354,777 <br /> Plant inventory—spares 2,226,958 1,981,104 <br /> Prepaid expenses 1,309,331 1,005,845 <br /> Derivative instruments—futures 392,240 — <br /> Total current assets 65,881,280 40,613,347 <br /> Noncurrent assets: <br /> Capital assets: <br /> Electric generation assets 352,628,784 352,063,732 <br /> Land 7,066,719 6,116,062 <br /> Less accumulated depreciation (99,384,108) (87,446,358) <br /> Property and equipment, net 260,311,395 270,733,436 <br /> Construction in progress 62,298,194 6,741,563 <br /> Total capital assets, net 322,609,589 277,474,999 <br /> Investments — 1,000,000 <br /> Restricted cash, cash equivalents, and investments 45,253,790 20,083,836 <br /> Prepaid expenses 613,279 530,538 <br /> Future recoverable costs 40,928,273 37,242,644 <br /> Total noncurrent assets 409,404,931 336,332,017 <br /> Total assets 475,286,211 376,945,364 <br /> Deferred Outflows <br /> Deferred outflows of resources 1,134,529 2,359,009 <br /> Total assets and deferred outflows of resources $476,420,740 379,304,373 <br /> Liabilities <br /> Liabilities: <br /> Current liabilities: <br /> Accounts payable and accrued liabilities $ 17,259,457 7,389,957 <br /> Accrued interest payable 3,710,198 2,815,077 <br /> Long-term debt due within one year 9,113,333 8,713,333 <br /> Capital lease liability due within one year 917,235 865,561 <br /> Derivative instruments—futures — 742,090 <br /> Total current liabilities 31,000,223 20,526,018 <br /> Long-term debt, net 307,361,707 242,763,042 <br /> Capital lease liability 18,993,261 19,910,496 <br /> Total noncurrent liabilities 326,354,968 262,673,538 <br /> Total liabilities 357,355,191 283,199,556 <br /> Deferred Inflows <br /> Deferred inflows of resources—rate stabilization 33,071,000 30,450,000 <br /> Deferred inflows of resources—other 16,199,020 7,545,438 <br /> Total liabilities and deferred inflows of resources 406,625,211 321,194,994 <br /> Net Position <br /> Net position: <br /> Net investment in capital assets 38,487,165 32,099,907 <br /> Restricted for debt service 6,595,034 5,363,890 <br /> Unrestricted 24,713,330 20,645,582 <br /> Total net position 69,795,529 58,109,379 <br /> Total liabilities and deferred inflows of resources <br /> and net position $476,420,740 379,304,373 <br /> 2016 MMPA Annual Report 27 <br /> 108 <br />