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Legislative Audit Division State of Montana Report to the Legislature December 2004_part4

Ghi chép lịch sử không có sẵn cho một số tài sản của trường. Như vậy, một số giá trị đã được ước tính dựa trên giá trị bảo hiểm, chấp nhận các kỹ thuật xác định giá trị ngành công nghiệp, hoặc dự toán của Đại học cán bộ am hiểu giá trị của tài sản. Chăn nuôi tổ chức cho các mục đích giáo dục bao gồm chủ yếu của đàn gia súc. | Montana State University a component unit of the State of Montana Notes to Consolidated Financial Statements As of and for Each of the Two Years Ended June 30 2004 continued Historical records are not available for certain of the University s assets. As such some values have been estimated based on insurance values industry-accepted valuation techniques or estimates made by University personnel knowledgeable as to the assets values. Livestock held for educational purposes consist primarily of cattle herds. Breeding cattle are routinely replaced in the herds with their offspring additions and deductions from the asset cost are not reported for reproducing cattle replaced in this manner. NOTE 8 - DEFERRED REVENUES Deferred revenues consisted of the following as of June 30 Grant and contract funds received in advance Summer session payments received in advance Other deferred revenues Total 2004 2003 4 694 327 5 686 122 3 344 887 3 042 233 321 099 242 748 8 360 313 8 971 103 NOTE 9 - ACCOUNTS PAYABLE AND ACCRUED LIABILTIES Accounts payable and accrued liabilities consisted of the following as of June 30 2004 2003 Compensation benefits and related liabilities 15 811 290 15 559 375 Accrued interest expense 385 775 519 795 Accounts payable and other accrued liabilities 6 829 175 5 827 449 Total 23 026 240 21 906 619 NOTE 10 - NON-CURRENT LIABILITIES Amounts not due within one year are reflected in the non-current liabilities section of the accompanying Statement of Net Assets and as of June 30 2004 include 82 351 350 in bonds notes and capital lease obligations 3 411 859 due to primary government and 12 176 957 in compensated absence liabilities. Following are the changes in non-current liabilities for the years ended June 30 2004 and 2003 Year Ended June 30 2004 Balance July 1 2003 Additions Reductions Balance June 30 2004 Amounts due within one year Bonds and notes payable and capital lease obligations Bonds payable net of discount 89 158 295 18 533 399 22 075 000 85 .