Selected financial information of the City of Ashland, Oregon, is presented in the following table and narrative.
The information is for the year ended June 30, 20X6.

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Account Cash and cash equivalents-Unrestricted Cash and cash equivalents-Restricted by capital grant Land Buildings Machinery and equipment. Infrastructure Construction in progress Accumulated depreciation Accrued interest payable on bonds Bonds payable due in 1 year Bonds payable duc in more than 1 year Capital lease liability Revenues: Charges for services Operating grants Capital grants Unrestricted interest earnings Property taxes Utility users tax Users tax State appropriations-unrestricted Expenses: General government. Public safety. Highways and streets Water Wastewater Electric Telecommunications Interest on long-term debt Total Net Assets, Beginning Governmental Activities $ 7,574,073 1,700,000 8,559,612 19.563,238 12,405,182 41,047,189 798,324 33.506,950 590,000 5,731,134 800.000 7,820.613 141,500 502,153 256.648 2,970,566 2,323,390 1,784,302 1,525,220 2,818,1291 7,903,054 2,419.380 637,146 45,144,447 Business-Type Activities $12.951,933 1,945,107 21,782,188 636,103 80,305,280 2,998,341 28.803,335 587,720 1,475,373 40,366.883 300,000 22,205,195 79,665 518,138 86,335 1,573.251 4,974,536 4,397,923 12,831,758 4,182,956 57,044,003