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City of Elk River <br />Notes to Basic Financial Statements <br />NOTE 9 — LONG-TERM DEBT (CONTINUED) <br />C. Changes in Long -Term Liabilities <br />Long-term liability activity for the year ended December 31, 2022, was as follows: <br />Primary Government <br />Governmental activities <br />Bonds payable <br />General obligation bonds <br />General obligation revenue bonds <br />Unamortized bond premiums <br />Total bonds payable <br />Lease liability <br />Compensated absences payable <br />Governmental activities <br />long-term liabilities <br />Business -type activities <br />Bonds payable <br />General obligation revenue bonds <br />Revenue bonds <br />Unamortized bond premiums <br />Total bonds payable <br />Notes from direct borrowings <br />Lease liability <br />Compensated absences payable <br />Business -type activities <br />long-term liabilities <br />Beginning <br />Ending <br />Due Within <br />Balance <br />Additions Reductions <br />Balance <br />One Year <br />$ 27,180,000 <br />$ - $ (1,420,000) <br />$ 25,760,000 <br />$ 2,075,000 <br />31,360,000 <br />- (845,000) <br />30,515,000 <br />890,000 <br />4,824,308 <br />- (251,933) <br />4,572,375 <br />- <br />63,364,308 <br />- (2,516,933) <br />60,847,375 <br />2,965,000 <br />- <br />518,603 (110,772) <br />407,831 <br />99,435 <br />1,845,116 <br />796,905 (775,591) <br />1,866,430 <br />775,591 <br />$ 65,209,424 $ 1,315,508 $ (3,403,296) $ 63,121,636 $ 3,840,026 <br />$ 16,575,000 <br />$ $ (7,810,000) <br />$ 8,765,000 <br />$ 580,000 <br />29,930,000 <br />(1,055,000) <br />28,875,000 <br />915,000 <br />1,538,368 <br />- (69,879) <br />1,468,489 <br />- <br />48,043,368 <br />- (8,934,879) <br />39,108,489 <br />1,495,000 <br />209,124 <br />- (209,124) <br />- <br />- <br />- <br />50,570 (8,675) <br />41,895 <br />9,216 <br />543,972 <br />581,206 (490,024) <br />635,154 <br />571,867 <br />$ 48,796,464 <br />$ 631,776 $ (9,642,702) <br />$ 39,785,538 <br />$ 2,076,083 <br />74 <br />