A taxpayer has a property tax bill of $$3,000$ for the current year. The taxpayer is taking an out of country work opportunity for the next year and is preparing for the position abroad by prepaying as many obligations as possible. The taxpayer pays their current tax bill of $$3,000$ and also sends an additional check for $3,000$ to pay the next year in advance. From the perspective of the city where should the payment for next year's property tax appear on the government$-$wide Statement of Net Position?