I need help comparing the "Statement of Net Position" for years 2016-2018 on Excel and what formulas were used
Statement of Net Position June 30, 2016 Primary Government Business-Type Governmental Activities Activities Total ASSETS Current assets: Cash and investments 47,389,057 2$ 45,708,809 2$ 93,097,866 Restricted cash and investments 13,858,671 12,887,262 971,409 601,251 95,739 696,990 Interest receivable Taxes receivable 7,626,775 7,626,775 Accounts receivable - net 1,573,142 10,865,785 12,438,927 312,968 Grants receivable 312,968 320,313 1,828,505 Notes receivable 1,508,192 12,000 Loans receivable 12,000 Intergovernmental receivable 178,868 178,868 3,075 Prepaid items 3,075 Inventories 112,821 112,821 Deposits 3,053,112 30,000 3,083,112 Total current assets 59,179,934 74,070,644 133,250,578 Noncurrent assets: Restricted investments 1,001,074 1,001,074 Notes receivable 15,106,262 3,496,818 18,603,080 Loans receivable 2,802,311 2,802,311 Long-term internal balances 2,507,271 (2,507,271) Capital assets: Land 63,121,441 3,481,991 66,603,432 Land improvements 19,186,183 4,886,560 24,072,743 Infrastructure 213,690,346 214,601,343 428,291,689 53,808,425 Buildings 168,335,455 222,143,880 Machinery and equipment 20,249,138 42,613,066 62,862,204 Lease improvements 483,846 70,000 553,846 Intangibles 1,179,786 1,151,301 2,331,087 Construction in progress 3,872,264 26,623,667 30,495,931 Total capital assets 837,354,812 376,502,426 460,852,386 Less accumulated depreciation (191,041,215) (408,829,984) (217,788,769) Total capital assets, net 185,461,211 243,063,617 428,524,828 Total noncurrent assets 205,877,055 245,054,238 450,931,293 279,947,699 Total assets 304,234,172 584,181,871 DEFERRED OUTFLOWS OF RESOURCES Loss on refunding of debt 98,056 1,473,359 1,571,415 Deferred pension outflows 10,400,863 3,786,357 14,187,220 Total deferred outflows of resources 10,498,919 5,259.716 15,758,635 Statement of Net Position, Continued June 30, 2016 Primary Government Business-Type Governmental Activities Total Activities LIABILITIES Current liabilities: Accounts payable and other current liabilities Interest payable 5.123,181 5,118,318 10,241,499 539,603 266,525 273,078 Unearned revenue 393,646 24,236 417,882 Deposits payable 416,384 114,085 530,469 Claims and judgments payable 3,069,333 3,069,333 Compensated absences payable 2,199,096 776,312 2,975,408 Bonds, notes, loans and leases payable 3,999,288 5,167,669 9,166,957 15,467,453 26,941,151 Total current liabilities 11,473,698 Noncurrent liabilities: Claims and judgments payable 8,314,017 8,314,017 Compensated absences payable 1,099,548 388,157 1,487,705 Other post employment benefits 2,875,551 8,336,590 11,212,141 37,909,868 117,313,858 Net pension liability 79,403,990 31,747,024 Bonds, notes, loans and leases payable 38,982,386 70,729,410 Landfill closure costs 6,823,521 6,823,521 Total noncurrent liabilities 136,136,531 79,744,121 215,880,652 151,603,984 Total liabilities 91,217,819 242,821,803 DEFERRED INFLOWS OF RESOURCES Deferred pension inflows 8,617,513 4,372,017 12,989,530 NET POSITION Net investment in capital assets 170,874,890 207,622,283 378,497,173 Restricted for: Capital projects 16,119,695 16,119,695 Debt service 1,462,375 1,462,375 Public safety 311,227 311,227 Parks and recreation 1,061,688 1,061,688 Community and economic development 17,554,349 17,554,349 (70,877,334) Unrestricted (77,159,103) 6,281,769 Total net position 130,225,121 344,129,173 213,904,052 Statement of Net Position June 30, 2017 Primary Government Business-Type Governmental Activities Total Activities ASSETS Current assets: 68,642,098 Cash and investments 44,204,196 112,846,294 Restricted cash and investments 12,155,505 480,632 12,636,137 718,630 905,253 Interest receivable 186,623 7,562,810 Taxes receivable 7,512,933 49,877 9,003,395 10,808,455 Accounts receivable - net 1,805,060 Grants receivable 228,327 75,000 153,327 Intergovernmental receivable 1,847,646 10,167 1,857,813 Notes receivable 290,157 1,508,192 1,798,349 Loans receivable 12,060 12,060 Prepaid items 36,745 36,745 Inventories 165,192 165,192 Deposits 2,935,340 30,000 2,965,340 151,822,775 Total current assets 71,758,464 80,064,311 Noncurrent assets: Restricted investments 1,180,644 1,180,644 401,058 15,274,653 Notes receivable 14,873,595 Intergovernmental receivable 1,587,568 1,587,568 Loans receivable 2,651,129 2,651,129 Long-term internal balances 1,446,723 (1,446,723) Capital assets: Land 64,940,728 1,662,704 66,603,432 Land improvements 21,868,584 2,435,690 24,304,274 Infrastructure 215,333,448 215,505,452 430,838,900 222,471,315 55,436,348 Buildings 167,034,967 Machinery and equipment 21,614,087 43,242,026 64,856,113 483,846 553,846 Lease improvements 70,000 1,151,301 Intangibles Construction in progress 1,200,516 2,351,817 6,982,969 38,087,790 45,070,759 Total capital assets 387,860,526 857,050,456 469,189,930 Less accumulated depreciation (201,297,603) (426,392,083) (225,094,480) Total capital assets, net 186,562,923 244,095,450 430,658,373 205,534,370 245,817,997 Total noncurrent assets 451,352,367 Total assets 277,292,834 325,882,308 603,175.142 DEFERRED OUTFLOWS OF RESOURCES Loss on refunding of debt 394,043 1,639,887 1,245,844 Deferred pension outflows 11,224,613 28,548,940 39,773,553 Total deferred outflows of resources 12,470,457 28,942,983 41,413,440 Statement of Net Position, Continued June 30, 2017 Primary Government Governmental Business-Type Activities Activities Total LIABILITIES Current liabilities: Accounts payable and other current liabilities 6,343,658 4,784,361 11.128.019 Interest payable 306,476 562,833 869,309 Unearned revenue 158,540 43,464 202,004 Deposits payable 629,783 514,260 115,523 Claims and judgments payable 3,472,156 3,472,156 2,424,403 Compensated absences payable Bonds, notes, loans and leases payable 929,025 3,353,428 4,195,628 5,655,490 9,851,118 Total current liabilities 17,415,121 12,090,696 29,505,817 Noncurrent liabilities: Claims and judgments payable 9,931,581 9,931,581 Compensated absences payable 1,719,932 1,255,420 464,512 9,998,890 13,335,822 Other post employment benefits 3,336,932 Net pension liability 103,647,293 46,305,300 149,952,593 Bonds, notes, loans and leases payable 36,780,553 48,774,286 85,554,839 Landfill closure costs 7,118,649 7,118,649 105.999.679 Total noncurrent liabilities 161,613,737 267,613,416 Total liabilities 179,028,858 118,090,375 297,119,233 DEFERRED INFLOWS OF RESOURCES 4,309,564 Deferred pension inflows 1,990,465 6.300.029 NET POSITION Net investment in capital assets 170,120,986 190,911,518 361,032,504 Restricted for: Capital projects 10,855,989 10,855,989 Debt service 1,265,229 1,265,229 Public safety 306,509 306,509 Parks and recreation 1,078,150 1,078,150 Community and economic development 18,601,086 18,601,086 Unrestricted (79,330,554) 27,360,407 (51,970,147) Total net position 122,897,395 218,271,925 341,169,320 Statement of Net Position June 30, 2018 Business-Type Governmental Total Activities Activities Assets: Current assets: Cash and investments 2$ 73,133,624 36,742,604 109,876,228 Restricted cash and investments 10,374,276 479,445 10,853,721 Interest receivable 852,318 1,153,761 301,443 Taxes receivable 7,333,020 42,271 7,375,291 Accounts receivable - net 2.011.739 11,204,531 13,216,270 Grants receivable 47,541 15,089 62,630 Intergovernmental receivable 1,620,805 3,275,523 1,654,718 Internal balances 503,542 (503,542) Notes receivable 285,001 285,001 Loans receivable 7,980 7,980 Prepaid items 5,032,862 2,292,370 7,325,232 Inventories 165,255 165,255 Deposits 30,000 2,935,452 2,965,452 Total current assets 67,912,395 88,649,949 156,562,344 Noncurrent assets: Restricted investments 4,471,247 1,016,023 5,487,270 Notes receivable 14,587,239 14,988,297 401,058 Loans receivable 2,579,724 2,579,724 Internal balances 175,005 (175,005) Capital assets: Land 71,709,544 70,046,840 1,662,704 Land improvements 21,999,658 2,435,690 24,435,348 Infrastructure 215,743,399 222,548,988 438,292,387 Buildings 167,182,415 55,650,139 222,832,554 Machinery and equipment 22,657,918 45,920,685 68,578,603 Lease improvements 70,000 483,846 553,846 Intangibles 1,200,516 1,242,658 2,443,174 Construction in progress 10,382,591 30,779,986 41,162,577 Total capital assets 471,843,126 398,164,907 870,008,033 Less accumulated depreciation (235,435,147) (443,731,992) (208,296,845) Total capital assets, net 236,407,979 426,276,041 189,868,062 Total noncurrent assets 237,650,055 211,681,277 449,331,332 Total assets 605,893,676 279,593.672 326.300.004 Deferred outflows of resources: Deferred charge on refunding 331,251 1,110,918 1,442,169 Deferred outflows related to OPEB 760,575 277,610 1,038,185 Deferred outflows related to pension 34,264,684 13,434,486 47,699,170 Total deferred outflows of resources 35,356,510 14,823,014 50,179,524 Statement of Net Position, Continued June 30, 2018 Business-Type Governmental Activities Activities Total Liabilities: Current liabilities: Accounts payable and other current liabilities 13,147,961 6,174,224 6,973,737 Interest payable 275,189 521,521 796,710 Unearned revenue 217,225 36,498 253,723 Deposits payable 573,552 131,206 704,758 Claims and judgments payable 3,472,074 3,472,074 Compensated absences payable 2,470,582 954,482 3,425,064 Bonds, notes, loans and leases payable 10,399,988 4,675,494 5,724,494 Total current liabilities 32,200,278 17,858,340 14,341,938 Noncurrent liabilities: Claims and judgments payable 9,931,581 9,931,581 Compensated absences payable 1,755,751 1,278,509 477,242 Bonds, notes, loans and leases payable 79,139,097 32,589,303 46,549,794 Landfill closure and postclosure costs 7,449,025 7,449,025 Total other postemployment benefits liability 29,485,057 9,882,879 39,367,936 Net pension liability 118,240,821 170,132,291 51,891,470 Total noncurrent liabilities 307,775,681 191,525,271 116,250,410 Total liabilities 209,383,611 130,592,348 339,975,959 Deferred inflows of resources: Deferred pension inflows 2,322,932 1,576,812 3,899,744 Net position: Net investment in capital assets 174,499,307 185,244,609 359,743,916 Restricted for: Capital projects 4,225,901 4,225,901 Debt service 1,682,256 1,682,256 Public safety 441,331 441,331 Parks and recreation 1,283,774 1,283,774 Community and economic development 19,217,519 19,217,519 Retiree benefits 10,250,072 10,250,072 Unrestricted (108,356,521) 23,709,249 (84,647,272) Total net position $ 312,197,497 103.243.639 208,953,858 Statement of Net Position June 30, 2016 Primary Government Business-Type Governmental Activities Activities Total ASSETS Current assets: Cash and investments 47,389,057 2$ 45,708,809 2$ 93,097,866 Restricted cash and investments 13,858,671 12,887,262 971,409 601,251 95,739 696,990 Interest receivable Taxes receivable 7,626,775 7,626,775 Accounts receivable - net 1,573,142 10,865,785 12,438,927 312,968 Grants receivable 312,968 320,313 1,828,505 Notes receivable 1,508,192 12,000 Loans receivable 12,000 Intergovernmental receivable 178,868 178,868 3,075 Prepaid items 3,075 Inventories 112,821 112,821 Deposits 3,053,112 30,000 3,083,112 Total current assets 59,179,934 74,070,644 133,250,578 Noncurrent assets: Restricted investments 1,001,074 1,001,074 Notes receivable 15,106,262 3,496,818 18,603,080 Loans receivable 2,802,311 2,802,311 Long-term internal balances 2,507,271 (2,507,271) Capital assets: Land 63,121,441 3,481,991 66,603,432 Land improvements 19,186,183 4,886,560 24,072,743 Infrastructure 213,690,346 214,601,343 428,291,689 53,808,425 Buildings 168,335,455 222,143,880 Machinery and equipment 20,249,138 42,613,066 62,862,204 Lease improvements 483,846 70,000 553,846 Intangibles 1,179,786 1,151,301 2,331,087 Construction in progress 3,872,264 26,623,667 30,495,931 Total capital assets 837,354,812 376,502,426 460,852,386 Less accumulated depreciation (191,041,215) (408,829,984) (217,788,769) Total capital assets, net 185,461,211 243,063,617 428,524,828 Total noncurrent assets 205,877,055 245,054,238 450,931,293 279,947,699 Total assets 304,234,172 584,181,871 DEFERRED OUTFLOWS OF RESOURCES Loss on refunding of debt 98,056 1,473,359 1,571,415 Deferred pension outflows 10,400,863 3,786,357 14,187,220 Total deferred outflows of resources 10,498,919 5,259.716 15,758,635 Statement of Net Position, Continued June 30, 2016 Primary Government Business-Type Governmental Activities Total Activities LIABILITIES Current liabilities: Accounts payable and other current liabilities Interest payable 5.123,181 5,118,318 10,241,499 539,603 266,525 273,078 Unearned revenue 393,646 24,236 417,882 Deposits payable 416,384 114,085 530,469 Claims and judgments payable 3,069,333 3,069,333 Compensated absences payable 2,199,096 776,312 2,975,408 Bonds, notes, loans and leases payable 3,999,288 5,167,669 9,166,957 15,467,453 26,941,151 Total current liabilities 11,473,698 Noncurrent liabilities: Claims and judgments payable 8,314,017 8,314,017 Compensated absences payable 1,099,548 388,157 1,487,705 Other post employment benefits 2,875,551 8,336,590 11,212,141 37,909,868 117,313,858 Net pension liability 79,403,990 31,747,024 Bonds, notes, loans and leases payable 38,982,386 70,729,410 Landfill closure costs 6,823,521 6,823,521 Total noncurrent liabilities 136,136,531 79,744,121 215,880,652 151,603,984 Total liabilities 91,217,819 242,821,803 DEFERRED INFLOWS OF RESOURCES Deferred pension inflows 8,617,513 4,372,017 12,989,530 NET POSITION Net investment in capital assets 170,874,890 207,622,283 378,497,173 Restricted for: Capital projects 16,119,695 16,119,695 Debt service 1,462,375 1,462,375 Public safety 311,227 311,227 Parks and recreation 1,061,688 1,061,688 Community and economic development 17,554,349 17,554,349 (70,877,334) Unrestricted (77,159,103) 6,281,769 Total net position 130,225,121 344,129,173 213,904,052 Statement of Net Position June 30, 2017 Primary Government Business-Type Governmental Activities Total Activities ASSETS Current assets: 68,642,098 Cash and investments 44,204,196 112,846,294 Restricted cash and investments 12,155,505 480,632 12,636,137 718,630 905,253 Interest receivable 186,623 7,562,810 Taxes receivable 7,512,933 49,877 9,003,395 10,808,455 Accounts receivable - net 1,805,060 Grants receivable 228,327 75,000 153,327 Intergovernmental receivable 1,847,646 10,167 1,857,813 Notes receivable 290,157 1,508,192 1,798,349 Loans receivable 12,060 12,060 Prepaid items 36,745 36,745 Inventories 165,192 165,192 Deposits 2,935,340 30,000 2,965,340 151,822,775 Total current assets 71,758,464 80,064,311 Noncurrent assets: Restricted investments 1,180,644 1,180,644 401,058 15,274,653 Notes receivable 14,873,595 Intergovernmental receivable 1,587,568 1,587,568 Loans receivable 2,651,129 2,651,129 Long-term internal balances 1,446,723 (1,446,723) Capital assets: Land 64,940,728 1,662,704 66,603,432 Land improvements 21,868,584 2,435,690 24,304,274 Infrastructure 215,333,448 215,505,452 430,838,900 222,471,315 55,436,348 Buildings 167,034,967 Machinery and equipment 21,614,087 43,242,026 64,856,113 483,846 553,846 Lease improvements 70,000 1,151,301 Intangibles Construction in progress 1,200,516 2,351,817 6,982,969 38,087,790 45,070,759 Total capital assets 387,860,526 857,050,456 469,189,930 Less accumulated depreciation (201,297,603) (426,392,083) (225,094,480) Total capital assets, net 186,562,923 244,095,450 430,658,373 205,534,370 245,817,997 Total noncurrent assets 451,352,367 Total assets 277,292,834 325,882,308 603,175.142 DEFERRED OUTFLOWS OF RESOURCES Loss on refunding of debt 394,043 1,639,887 1,245,844 Deferred pension outflows 11,224,613 28,548,940 39,773,553 Total deferred outflows of resources 12,470,457 28,942,983 41,413,440 Statement of Net Position, Continued June 30, 2017 Primary Government Governmental Business-Type Activities Activities Total LIABILITIES Current liabilities: Accounts payable and other current liabilities 6,343,658 4,784,361 11.128.019 Interest payable 306,476 562,833 869,309 Unearned revenue 158,540 43,464 202,004 Deposits payable 629,783 514,260 115,523 Claims and judgments payable 3,472,156 3,472,156 2,424,403 Compensated absences payable Bonds, notes, loans and leases payable 929,025 3,353,428 4,195,628 5,655,490 9,851,118 Total current liabilities 17,415,121 12,090,696 29,505,817 Noncurrent liabilities: Claims and judgments payable 9,931,581 9,931,581 Compensated absences payable 1,719,932 1,255,420 464,512 9,998,890 13,335,822 Other post employment benefits 3,336,932 Net pension liability 103,647,293 46,305,300 149,952,593 Bonds, notes, loans and leases payable 36,780,553 48,774,286 85,554,839 Landfill closure costs 7,118,649 7,118,649 105.999.679 Total noncurrent liabilities 161,613,737 267,613,416 Total liabilities 179,028,858 118,090,375 297,119,233 DEFERRED INFLOWS OF RESOURCES 4,309,564 Deferred pension inflows 1,990,465 6.300.029 NET POSITION Net investment in capital assets 170,120,986 190,911,518 361,032,504 Restricted for: Capital projects 10,855,989 10,855,989 Debt service 1,265,229 1,265,229 Public safety 306,509 306,509 Parks and recreation 1,078,150 1,078,150 Community and economic development 18,601,086 18,601,086 Unrestricted (79,330,554) 27,360,407 (51,970,147) Total net position 122,897,395 218,271,925 341,169,320 Statement of Net Position June 30, 2018 Business-Type Governmental Total Activities Activities Assets: Current assets: Cash and investments 2$ 73,133,624 36,742,604 109,876,228 Restricted cash and investments 10,374,276 479,445 10,853,721 Interest receivable 852,318 1,153,761 301,443 Taxes receivable 7,333,020 42,271 7,375,291 Accounts receivable - net 2.011.739 11,204,531 13,216,270 Grants receivable 47,541 15,089 62,630 Intergovernmental receivable 1,620,805 3,275,523 1,654,718 Internal balances 503,542 (503,542) Notes receivable 285,001 285,001 Loans receivable 7,980 7,980 Prepaid items 5,032,862 2,292,370 7,325,232 Inventories 165,255 165,255 Deposits 30,000 2,935,452 2,965,452 Total current assets 67,912,395 88,649,949 156,562,344 Noncurrent assets: Restricted investments 4,471,247 1,016,023 5,487,270 Notes receivable 14,587,239 14,988,297 401,058 Loans receivable 2,579,724 2,579,724 Internal balances 175,005 (175,005) Capital assets: Land 71,709,544 70,046,840 1,662,704 Land improvements 21,999,658 2,435,690 24,435,348 Infrastructure 215,743,399 222,548,988 438,292,387 Buildings 167,182,415 55,650,139 222,832,554 Machinery and equipment 22,657,918 45,920,685 68,578,603 Lease improvements 70,000 483,846 553,846 Intangibles 1,200,516 1,242,658 2,443,174 Construction in progress 10,382,591 30,779,986 41,162,577 Total capital assets 471,843,126 398,164,907 870,008,033 Less accumulated depreciation (235,435,147) (443,731,992) (208,296,845) Total capital assets, net 236,407,979 426,276,041 189,868,062 Total noncurrent assets 237,650,055 211,681,277 449,331,332 Total assets 605,893,676 279,593.672 326.300.004 Deferred outflows of resources: Deferred charge on refunding 331,251 1,110,918 1,442,169 Deferred outflows related to OPEB 760,575 277,610 1,038,185 Deferred outflows related to pension 34,264,684 13,434,486 47,699,170 Total deferred outflows of resources 35,356,510 14,823,014 50,179,524 Statement of Net Position, Continued June 30, 2018 Business-Type Governmental Activities Activities Total Liabilities: Current liabilities: Accounts payable and other current liabilities 13,147,961 6,174,224 6,973,737 Interest payable 275,189 521,521 796,710 Unearned revenue 217,225 36,498 253,723 Deposits payable 573,552 131,206 704,758 Claims and judgments payable 3,472,074 3,472,074 Compensated absences payable 2,470,582 954,482 3,425,064 Bonds, notes, loans and leases payable 10,399,988 4,675,494 5,724,494 Total current liabilities 32,200,278 17,858,340 14,341,938 Noncurrent liabilities: Claims and judgments payable 9,931,581 9,931,581 Compensated absences payable 1,755,751 1,278,509 477,242 Bonds, notes, loans and leases payable 79,139,097 32,589,303 46,549,794 Landfill closure and postclosure costs 7,449,025 7,449,025 Total other postemployment benefits liability 29,485,057 9,882,879 39,367,936 Net pension liability 118,240,821 170,132,291 51,891,470 Total noncurrent liabilities 307,775,681 191,525,271 116,250,410 Total liabilities 209,383,611 130,592,348 339,975,959 Deferred inflows of resources: Deferred pension inflows 2,322,932 1,576,812 3,899,744 Net position: Net investment in capital assets 174,499,307 185,244,609 359,743,916 Restricted for: Capital projects 4,225,901 4,225,901 Debt service 1,682,256 1,682,256 Public safety 441,331 441,331 Parks and recreation 1,283,774 1,283,774 Community and economic development 19,217,519 19,217,519 Retiree benefits 10,250,072 10,250,072 Unrestricted (108,356,521) 23,709,249 (84,647,272) Total net position $ 312,197,497 103.243.639 208,953,858
