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CITY OF ARDEN HILLS,MINNESOTA
<br /> NOTES TO FINANCIAL STATEMENTS
<br /> DECEMBER 31,2000
<br /> • Note 3: DETAILED NOTES ON ACCOUNTS-CONTINUED
<br /> C. Accounts Receivable
<br /> Accounts receivable include amounts billed for services provided before year end. Unbilled utility enterprise
<br /> fund receivables are also included for services provided in 2000.
<br /> ' D. Due From Other Governments
<br /> The amount due from Ramsey County as of December 31,2000 in the General Special Revenue and Capital
<br /> Projects Funds is$68,450,$19,995 and$3,238,respectively.
<br /> E. Fixed Assets
<br /> A summary of changes in general fixed assets for the year ended December 31,2000 is as follows:
<br /> ' Balance Balance
<br /> January 1 Additions Deletions December 31
<br /> Land $ 2,084,232 $ 225,317 $ - $ 2,309,549
<br /> Buildings and structures 589,565 287,122 = 876,687
<br /> Furniture,fixtures and office
<br /> equipment 280,934 9,065 289,999
<br /> Machinery and equipment 959,407 65,874 34,209 991,072
<br /> Other improvements 14,760,564 146,373 - 14.906,937
<br /> Total 18.674.702 $ 733.751 34 2 19.374.244
<br /> The following is a summary of proprietary fund type fixed assets at December 31,2000:
<br /> Enterprise Funds
<br /> Surface
<br /> Water
<br /> Water Sewer Mana eg ment Total
<br /> Furniture and equipment $ 124,665 $ 361,532 $ 50,075 $ 536,272
<br /> Distributions and collection
<br /> system 5,993,730 4,619,829 - 10,613,559
<br /> ' Total 6,118,395 4,981,361 50,075 11,149,831
<br /> Less accumulated depreciation (1,472,327) (2,133,855) (37,666) (3,643,848)
<br /> Net 4.646.068 2 847 506 12 9 7.505.983
<br /> F. Interfund Receivables and Payables
<br /> The composition of interfund balances at December 31,2000 are as follows:
<br /> Receivable Fund Payable Fund Amount
<br /> Capital Projects Fund Special Revenue Fund
<br /> Permanent Improvement
<br /> Revolving Economic Development Authority
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