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Elk River Municipal Utilities <br />Elk River, Minnesota <br />Statement of Net Position (Continued) <br />December 31, 2021 <br />ElectricWaterTotal <br />Current Liabilities <br />Accounts payable$ 4,887,198$ 685,629$ 5,572,827 <br /> Salaries and benefits payable 191,572 36,738 228,310 <br />Accrued interest payable 459,191 29,406 488,597 <br />Due to other City funds 968,343 112,767 1,081,110 <br />Due to other governments 172,799 3,631 176,430 <br />Customer deposits payable 965,089 170,625 1,135,714 <br />Unearned revenue 1,067 212,743 213,810 <br />Compensated absences 369,891 43,674 413,565 <br />Notes payable - current portion 209,124 - 209,124 <br />Bonds payable - current portion 1,055,000 320,000 1,375,000 <br />Total Current Liabilities 9,279,274 1,615,213 10,894,487 <br />Non-current Liabilities <br />Due to other City funds 90,720 22,680 113,400 <br />Bonds payable, net - less current portion 30,250,891 1,695,247 31,946,138 <br />Net pension liability 1,978,758 369,988 2,348,746 <br />Total Non-current Liabilities 32,320,369 2,087,915 34,408,284 <br />Total Liabilities 41,599,643 3,703,128 45,302,771 <br />Deferred Inflows of Resources <br />Deferred pension resources 1,818,303 339,354 2,157,657 <br />Net Position <br />Net investment in capital assets 35,045,278 19,624,466 54,669,744 <br />Restricted for debt service 1,779,016 - 1,779,016 <br />Unrestricted 10,043,354 8,609,544 18,652,898 <br />Total Net Position$ 46,867,648 $ 28,234,010 $ 7 5,101,658 <br />The notes to the financial statements are an integral part of this statement. <br />23 <br />95 <br />