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Water Sewer Total <br />Assets <br />Current assets <br />Cash and investments 3,691$ 433,460$ 437,151$ <br />Receivables <br />Accounts 3,865 15,012 18,877 <br />Accrued interest (charges)(274) 1,737 1,463 <br />Due from other funds – 85,458 85,458 <br />Total current assets 7,282 535,667 542,949 <br />Noncurrent assets <br />Capital assets <br />Infrastructure 734,262 813,678 1,547,940 <br />Less accumulated depreciation (96,856) (257,214) (354,070) <br />Total capital assets, net of <br /> accumulated depreciation 637,406 556,464 1,193,870 <br />Total assets 644,688$ 1,092,131$ 1,736,819$ <br />Liabilities <br />Current liabilities <br />Accounts and contracts payable –$ 41$ 41$ <br />Due to other funds 85,458 – 85,458 <br />Due to other governments 1,656 – 1,656 <br />Total liabilities 87,114 41 87,155 <br />Net position <br />Net investment in capital assets 637,406 556,464 1,193,870 <br />Unrestricted (79,832) 535,626 455,794 <br />Total net position 557,574 1,092,090 1,649,664 <br />Total liabilities and net position 644,688$ 1,092,131$ 1,736,819$ <br />Business-Type Activities – Enterprise Funds <br />CITY OF GEM LAKE <br />Statement of Net Position <br />Proprietary Funds <br />December 31, 2023 <br />See notes to basic financial statements -15-