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Elk River Municipal Utilities <br />Elk River, Minnesota <br />Statement of Net Position <br />December 31, 2019 <br />ElectricWaterTotal <br />Assets <br />Current Assets <br />Cash and temporary investments$14,881,922$7,692,385$22,574,307 <br />Receivables <br />Accrued interest6,8911,7238,614 <br />Accounts, net of allowance2,277,497114,0842,391,581 <br />Special assessments3,62928,46932,098 <br />Other receivables105,4636,449111,912 <br />Due from other City funds7,402128,850136,252 <br />Inventories981,9629,644991,606 <br />Prepaid expenses154,83222,411177,243 <br />Total Current Assets18,419,5988,004,01526,423,613 <br />Capital Assets <br />Land519,090159,831678,921 <br />Intangible24,114,139-24,114,139 <br />Land improvements23,389-23,389 <br />Buildings3,054,428889,9663,944,394 <br />Equipment and machinery3,675,895482,8204,158,715 <br />Infrastructure51,156,64436,115,32287,271,966 <br />Construction in progress677,530334,1781,011,708 <br />Capital Assets, Cost83,221,11537,982,117 121,203,232 <br />Less Accumulated Depreciation(30,444,533)(18,761,109)(49,205,642) <br />Total Capital Assets, Net52,776,58219,221,00871,997,590 <br />Other Assets <br />Restricted cash1,261,359-1,261,359 <br />Total Assets72,457,53927,225,02399,682,562 <br />Deferred Outflows of Resources <br />Deferred charges on refunding21,1645,29126,455 <br />Deferred pension resources244,24640,949285,195 <br />Total Deferred Outflows of Resources265,41046,240311,650 <br />The notes to the financial statements are an integral part of this statement. <br />22 <br />112 <br />