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SIGNIFICANT ACCOUNTING POLICIES (Continued) _part7

LƯU Ý CHI TIẾT TẤT CẢ CÁC QUỸ (Tiếp theo) Tiền gửi và đầu tư (tiếp theo), Hội Đồng Thành Phố đã thông qua một chính sách đầu tư bằng văn bản về đầu tư của các quỹ theo quy định của Luật đầu tư công cộng Kinh phí năm 1995 (Chương 2256, Texas Chính phủ Code). Các khoản đầu tư của thành phố phù hợp với các chính sách đầu tư của Hội đồng | 4. DETAILED NOTES ON ALL FUNDS Continued Deposits and Investments Continued The City Council has adopted a written investment policy regarding the investments of its funds as defined by the Public Funds Investment Act of 1995 Chapter 2256 Texas Government Code . The investments of the City are in compliance with the Council s investment policies. All significant legal and contractual provisions for investments were complied with during the year. Receivables Receivables as of year-end for the City s individual major funds and nonmajor and Internal Service Funds in the aggregate including the applicable allowances for uncollectible accounts are as follows General Nonmajor and Other Water Utilities Total Receivables Taxes 2 086 035 132 233 - 2 218 268 Special assessment - 1 103 921 - 1 103 921 Accounts - - 1 561 105 1 561 105 Gross receivables 2 086 035 1 236 154 1 561 105 4 883 294 Less allowance for uncollectibles 557 130 384 619 95 777 1 037 526 Net total receivables 1 528 905 851 535 1 465 328 3 845 768 Governmental funds report deferred revenue in connection with receivables for revenues that are not considered to be available to liquidate liabilities of the current period. Governmental funds also defer revenue recognition in connection with resources that have been received but not yet earned. At the end of the current fiscal year the various components of deferred revenue and unearned revenue reported in the governmental funds were as follows Unavailable Unearned Street improvement assessments Property taxes Grants 739 137 399 995 - - - Total _ 1 139 132 continued This is trial version www.adultpdf.com 4. DETAILED NOTES ON ALL FUNDS Continued Capital Assets Capital asset activity for the year ended September 30 2007 was as follows Primary Government Beginning Balance Increases Reclassification Decreases Ending Balance Governmental activities Capital assets not being depreciated Land 665 035 257 478 204 513 718 000 Construction in progress 1 922 394 4 614 529 .