PLEASE HELP ME. FIND THE LIQUIDITY RATIO

Liquidity: Quick Ratio = Cash + Short Term Investments + Current Receivables / Current Liabilities

LOUISVILLE/JEFFERSON COUNTY METRO GOVERNMENT STATEMENT OF NET POSITION June 30, 2019 Primary Government Governmental Activities Component Units S 151,633,719 73,709,319 156,423,492 66,271,160 58,751,409 109,567,561 4,978,174 299,008 3,565,477 1,786,166 12,741,642 143,775 9,327,945 335.126 ASSETS Cash and cash equivalents Investments Receivables, net of allowance for uncollectible amounts Capital sublease receivable Accrued interest receivable Inventories Supplies Prepaid items Assets restricted by bond indentures and other legal provisions Non-utility property Land Oh Other assets Equity interest in LWC Capital assets: Nondepreciable capital assets Other capital assets, net of accumulated depreciation Total capital assets Total assets 65,468,316 and held for sale 186,837,687 2,436,284 10,568,930 36,019,259 949,813,104 493,188,847 553,855,428 1,047,044,275 2,406,414,079 616,979,492 3,970,065,150 4,587,044,642 5,128,352,391 1,865,622 DEFERRED OUTFLOWS OF RESOURCES Unamortized outflows on sale of future revenues Unamortized loss on refundings Swap agreements OPEB related deferred outflows Pension related deferred outflows Total deferred outflows of resources Total assets and deferred outflows of resources 108, 179,944 245,110,197 355,155,763 2,761,569,842 7,931,532 18,725,928 4,336,185 26,957,621 67,743,969 125,695,235 5,254,047,626 $ 59,102,069 3,311,965 29,026,087 LIABILITIES Accounts payable and accrued payroll Accrued interest payable Due to other governmental agencies Uncarned revenue Other liabilities Long-term liabilities: Due within one year Due in more than one year Net OPEB liability Net pension liability Total liabilities 81,864,503 19,718,309 10,341,040 732.661 15,931,685 1,361,983 83,231,874 716,170,396 300,991,501 1,039,021,315 2,232,217,190 72,660,761 2,702,832,518 90,719,910 313,292,009 3,308,093,396 7,931,533 11,898,339 DEFERRED INFLOWS OF RESOURCES Unamortized inflows on sale of future revenues Deferred tax credit receipts Deferred inflows on swap agreements and other OPEB related deferred inflows Pension related deferred inflows Total deferred inflows of resources 62,097,078 18,678,355 100,605,305 77,017,000 17,574,323 9,698,514 104.289,837 765,166,483 1,840,266,704 NET POSITION Net investment in capital assets Restricted for Capital projects Debt service Grant programs and other purposes Total restricted Unrestricted Total net position Total liabilities, deferred inflows of resources and net position 3,351.791 13,586,975 16,938,766 (353,357,902) 428,747,347 2,761,569,842 57,374,150 91.288,060 544,816 149,207,026 (147,809,337) 1,841,664,393 5,254,047,626