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Elk River Municipal Utilities <br />Elk River, Minnesota <br />Statement of Net Position (Continued on the Following Page) <br />December 31, 2023 <br />Assets <br />Current Assets <br />Cash and temporary investments <br />Receivables <br />Accrued interest <br />Accounts, net of allowance <br />Special assessments <br />Leases <br />Other <br />Due from other City funds <br />Inventories <br />Prepaid expenses <br />Total Current Assets <br />Non -current Assets <br />Lease receivable <br />Capital Assets <br />Land <br />Intangible <br />Land improvements <br />Buildings <br />Machinery and equipment <br />Infrastructure <br />Construction in progress <br />Capital Assets, Cost <br />Less Accumulated Depreciation <br />Total Capital Assets, Net <br />Total Non -current Assets <br />Other Assets <br />Restricted cash <br />Total Assets <br />Deferred Outflows of Resources <br />Deferred pension resources <br />Electric Water Total <br />$ 14,896,235 $ 10,879,501 $ 25,775,736 <br />1,955 <br />41,879 <br />43,834 <br />2,067,501 <br />116,744 <br />2,184,245 <br />4,529 <br />37,168 <br />41,697 <br />- <br />235,035 <br />235,035 <br />296,075 <br />3,839 <br />299,914 <br />3,441 <br />217,223 <br />220,664 <br />1,048,510 <br />17,102 <br />1,065,612 <br />185,599 <br />35,211 <br />220,810 <br />18,503,845 <br />11,583,702 <br />30,087,547 <br />- <br />4,733,420 <br />4,733,420 <br />697,870 <br />200,714 <br />898,584 <br />27,769,490 <br />- <br />27,769,490 <br />34,081 <br />- <br />34,081 <br />15,119,753 <br />2,922,269 <br />18,042,022 <br />5,141,084 <br />658,295 <br />5,799,379 <br />55,723,788 <br />42,377,297 <br />98,101,085 <br />834,236 <br />1,476,495 <br />2,310,731 <br />105,320,302 47,635,070 152,955,372 <br />(37,746,565) (23,268,352) (61,014,917) <br />67,573,737 24,366,718 91,940,455 <br />67,573,737 29,100,138 96,673,875 <br />1,779,016 <br />1,779,016 <br />87,856,598 40,683,840 128,540,438 <br />690,058 126,311 816,369 <br />The notes to the financial statements are an integral part of this statement. <br />22 <br />87 <br />