The government$-$wide financial statements for the City of Arborland for a three$-$year period are presented.

The government-wide financial statements for the City of Arborland for a three-year period are presented. CITY OF ARBORLAND Statements of Net Position As of December 31 (in thousands) 1,940 13,255 24,185 36,606 45,442 17 , 845 (18, 632 (13,276) 43, las 48, 618 $17,877 12,399 48, 583 13 , 307 32, 483 Assets Current assets: Cash Investments Receivables (net) Prepaid expenses Inventories Total current assets Capital assets: Land Depreciable assets Accumulated depreciation Total capital assets (net) Total assets Liabilities Accounts payable Deferred revenue Other, current Total current liabilities Bonds payable Total liabilities Net Position net investment in Restricted for: Capital projects Debt service capital assets Governmental Activities $ 28,718 747 3 447 267 33, 219 2, 32e 38, 3e (22,a39) 18, 581 51, 8e 1,98e 1, 768 3,794 17, 3e 21, a94 25 , a7e 947 30, 2023 Business - type Activities 305 1, 823 4, 162 3, 501 27 , 502 (6,481) 24, 522 28, 684 1, 167 1,507 la, 807 la,988 6, 889 Total 30,658 1,052 5,27e 112 37, 381 5,821 65, 8a2 (28, 52e) 484 3,147 2 , las 5, Bal 26, see 31, gal 36, 947 11, 298 Governmental Activities $ 8, asl 1,758 5 747 1,651 1, 151 18, 338 3, 47e 30, 28e 1,769 77e 2, les 4, 642 24, 8e 442 14, 561 3 , 4133 19,176 2022 Business - type Activities 195 1,622 15 , 154 1, 818 6,387 21,541 39a 204 8,234 g, 029 4,278 Total 21, 2861 1,953 7, 3691 1,671 1, 2131 33, 492 5, 288 63, 2871 31, ges 36, 667 70, 159 2,159 77el 2, 3e7 5, 236 32 , 44e 37, 676 23, sgel 1651 1 047 7, 6811 Governmental A ctivities 937 2, 565 185 181 28, 053 1, 985 32,347 (22, 480) 11,852 39, 905 2, 053 224 2, 329 22, 27, 506 7, 200 832 4, 223 Unrestricted (deficit) Total net position 2021 Business - type Activities $ 12,421 193 1,486 14,182 1,618 16, 2e1 (11 , 672) 6,217 20,399 365 7, ge , ses 4,881 7,a13 11,894 Total 1, 130 4,e51 42, 235 3,603 48, 548 (34, e82) 18, ose sa, 304 2,418 224 2, 569 5,211 3a, 800 36, 011 12, 081 832 11,236 24, 293