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Legislative Audit Division State of Montana Report to the Legislature October 2005 Financial_part4

Quỹ bang Montana (Một đơn vị phần của Nhà nước Montana) Ghi chú báo cáo tài chính 30,2005 và 2004 $ 68.4M giá trị sổ sách, ellha ~ ~ ced $ 3.7m trong đánh giá cao giá trị thị trường. thông tin đầu tư bổ sung có thể được tìm thấy trong chú giải | Montana State Fund A Component Unit of the State of Montana Notes to Financial Statements June 30 2005 and 2004 68.4M at book value enhanced by 3.7M in market value appreciation. Additional investment information can be found in Note 2. Receivables At June 30 2005 MSF s premium receivable balance is 5.3M which is then reduced by estimated uncollectible receivables reported as an allowance for doubtful accounts of leaving a net receivablebalance of 4.6M. Other receivables include 8.2M in investment income due and 1 46K in notes and loans receivable of which S36K is long term. At June 30 2004 MSF7s premium receivable balance is 5.8M which is then reduced by estimated uncollectible receivables reported as an allowance for doubtful accounts of S598K leaving a net receivable of 5.2M. Other receivables include S7.5M in investment income due and 142K in notes and loans receivable of which 37K is long term. Accounts receivable the Old include overpayments and remaining receivables from the Old Fund LiabilityTax collections. Net accounts receivablefor year ended June 30 2005 and June 30 2004 were 5IK and 64K respectively. Estimated uncollectible receivables are reported as an allowance for doubtful accounts. Interest receivable of 65 3K at June 30 2005 and 1 0M at June 30 2004 represents investment income due. Equipment. Accumulated Depreciation and Intangible Assets Equipment is capitalized if the actual or estimated historical cost exceeds 5K. Depreciation expense is computed on a straight-line basis for equipment over a period of three to five years and amortization of intangible assets is computed on a straight-linebasis over five years. Amortization of intangible assets is applied directly to the asset balance. All fixed assets are recorded in the MSF financials. Because MSF administers the Old Fund the Old Fund does not carry fixed assets. Other Assets assets include advances. prepaid expenses and deferred acquisition costs. Deferred acquisition cost are amounts .