5.1a ERMUSR 09-14-2021ELK RIVER MUNICIPAL UTILITIES
ELK RIVER, MINNESOTA
COMBINED BALANCE SHEET
FOR PERIOD ENDING JULY 2021
ELECTRIC
ASSETS
CURRENT ASSETS
CASH
ACCOUNTS RECEIVABLE
INVENTORIES
PREPAID ITEMS
CONSTRUCTION IN PROGRESS
TOTAL CURRENT ASSETS
RESTRICTED ASSETS
BOND RESERVE FUND
EMERGENCY RESERVE FUND
UNRESTRICTED RESERVE FUND
TOTAL RESTRICTED ASSETS
FIXED ASSETS
PRODUCTION
LFG PROJECT
TRANSMISSION
DISTRIBUTION
GENERAL
FIXED ASSETS (COST)
LESS ACCUMULATED DEPRECIATION
TOTAL FIXED ASSETS, NET
INTANGIBLE ASSETS
POWER AGENCY MEMBERSHIP BUY -IN
LOSS OF REVENUE INTANGIBLE
LESS ACCUMULATED AMORTIZATION
TOTAL INTANGIBLE ASSETS, NET
OTHER ASSETS AND DEFERRED OUTFLOWS
TOTAL ASSETS
LIABILITIES AND FUND EQUITY
CURRENT LIABILITIES
ACCOUNTSPAYABLE
SALARIES AND BENEFITS PAYABLE
DUE TO CITY
DUE TO OTHER FUNDS
NOTES PAYABLE -CURRENT PORTION
BONDS PAYABLE -CURRENT PORTION
UNEARNED REVENUE
TOTAL CURRENT LIABILITIES
LONG TERM LIABILITIES
OPEB LIABILITY
LFG PROJECT
DUE TO COUNTY
DUE TO CITY
BONDS PAYABLE, LESS CURRENT PORTION
PENSION LIABILITIES
TOTAL LONG TERM LIABILITIES
TOTAL LIABILITIES
DEFERRED INFLOWS OF RESOURCES
FUND EQUITY
CAPITAL ACCOUNT CONST COST
CONTRIBUTED CAPITAL
RETAINED EARNINGS
NET INCOME (LOSS) (THROUGH PREVIOUS MONTH)
TOTAL FUND EQUITY
TOTAL LIABILITIES & FUND EQUITY
22,736,517
3,629,614
1,065,904
206,876
2,762,180
30,401,091
1,779,016
2,829,641
0
4,608,657
788,761
3,851,442
2,305,024
43,280,130
11,393,822
61,619,179
(32,797,626)
28,821,553
21,546,212
3,425,465
(1,891,899)
23,079,779
277,001
87,188,080
5,505,195
521,089
893,682
0
86,090
185,000
4,236
7,195,292
0
209,124
0
175,200
31,335,352
2,791,010
34,510,686
41,705,977
140,160
1,779,016
0
43,169,359
393,568
45,341,943
87,188,080
WATER
9,175,121
576,499
24,508
38,355
50,230
9,864,714
0
1,335,851
0
1,335,851
14,905,401
0
0
23,632,641
1,055,257
39,493,300
(20,531,807)
18,961,493
0
0
0
0
43,701
30,205,759
352,568
125,166
2,052
0
0
0
178,532
658,318
0
0
0
43,800
2,018,018
446,537
2,508,355
3,166,674
21,807
0
0
26,706,999
310,279
27,017,278
30,205,759
45