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COMBINED BALANCE SHEETS <br />APRIL 2007 <br />ASSETS ELECTRIC WATER <br />CURRENT ASSETS <br />CASH & TEMPORARY INVESTMENTS 2,446,812.73 572,727.65 <br />ACCOUNTS RECEIVABLE 1,796,149.30 293,963.44 <br />INVENTORIES 1,739,353.88 30,917.88 <br />PREPAID ITEMS 102,499.16 2,797.03 <br />CONSTRUCTION IN PROGRESS 2,148,908.22 21,160.00 <br />TOTAL CURRENT ASSETS 8,233,723.29 921,566.00 <br />RESTRICTED ASSETS <br />BOND RESERVE FUND 445,900.00 <br />EMERGENCY RESERVE FUND 1,210,021.94 1,006,673.98 <br />UNRESTRICTED RESERVE FUND 389,844.47 135,493.00 <br />TOTAL RESTRICTED ASSETS 2,045,766.41 1,142,166.98 <br />FIXED ASSETS <br />PRODUCTION 2,342,563.74 9,475,340.84 <br />LFG PROJECT 3,692,338.97 <br />TRANSMISSION 453,005.00 <br />DISTRIBUTION 25,986,817.93 19,337,757.49 <br />GENERAL 9,506,233.75 788,956.92 <br />FIXED ASSETS (COST) 41,980,959.39 29,602,055.25 <br />LESS ACCUMULATED DEPRECIATION (16,396,155.15) (6,394,996.48) <br />TOTAL FIXED ASSETS, NET 25,584,804.24 23,207,058.77 <br /> <br />OTHER ASSETS 101,901.45 84,741.65 <br />TOTAL ASSETS 35,966,195.39 25,355,533.40 <br /> <br />LIABILITIES AND FUND EQUITY <br />CURRENT LIABILITIES <br />ACCOUNTS PAYABLE 1,252,649.39 90,996.15 <br />SALARIES AND BENEFITS PAYABLE 194,220.77 64,541.67 <br />DUE TO CITY 59,437.28 6,310.00 <br />DUE TO OTHER FUNDS 213,884.07 <br />BONDS PAYABLE-CURRENT PORTION 281,421.75 <br />TOTAL CURRENT LIABILITIES 2,001,613.26 161,847.82 <br />LONG TERM LIABILITIES <br />LFG PROJECT 2,892,952.00 <br />DUE TO COUNTY 20,551.08 <br />BONDS PAYABLE, LESS CURRENT PORTION 8,127,099.35 5,311,250.00 <br />TOTAL LONG TERM LIABILITIES 11,040,602.43 5,311,250.00 <br />TOTAL LIABILITIES 13,042,215.69 5,473,097.82 <br />FUND EQUITY <br />CAPITAL ACCOUNT CONST COST 445,900.00 <br />CONTRIBUTED CAPITAL <br />RETAINED EARNINGS 22,478,079.70 19,882,435.58 <br />TOTAL FUND EQUITY 22,923,979.70 19,882,435.58 <br />TOTAL LIABILITIES 8~ FUND EQUITY 35,966,195.39 25,355,533.40 <br />