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6.1 B <br /> CITY OF REDWOOD CITY, CALIFORNIA Page 39 <br /> STATEMENT OF NET ASSETS <br /> JUNE 30, 2010 <br /> Governmental Business-Type <br /> Activities Activities Total <br /> ASSETS <br /> Cash and investments available for operetions 100,214,672 35,729,624 135,944,296 <br /> Cash and investments, restricted 10,910,311 11,913,512 22,823,823 <br /> Receivables (net of allowance for uncollectibles): <br /> Taxes and assessments - current 5,587,515 5,587,515 <br /> Accounts 1,369,878 3,458,326 4,828,204 <br /> Loans 13,192,699 13,192,699 <br /> Accrued interest 1,276,537 26,330 1,302,867 <br /> Duefrom othergovernmentalagencies 2,843,655 1,742,157 4,585,812 <br /> Inventory of supp�ies at cost 208,124 208,124 <br /> Deposits 254,302 136,424 390,726 <br /> Prepaid items 29,450 238,719 268,169 <br /> Investmentinland heldforredevelopment 5,795,950 5,795,950 <br /> Capital assets: <br /> Nondepreciable 43,526,558 28,050,709 71,577,267 <br /> I Depreciable buildings, property, equipment and infrastructure, net 170,206,373 134,333,234 304,539,607 <br /> Unamortized bond issuance costs 1,280,901 1,301,517 2,582,418 <br /> Investment in sewer authority 31,416,948 31,416,948 <br /> Total assets 356,696,925 248,347,500 605,044,425 <br /> LIABILITIES <br /> Accounts payable 5,593,135 4,117,061 9,710,196 <br /> Accrued interest payable 486,881 1,282,750 1,769,631 <br /> Accrued payroll 2,444,789 2,444,789 <br /> Deposits payable 4,838,369 773,364 5,611,733 <br /> Insurance claims payable: <br /> Due in one year 3,133,466 3,133,466 <br /> Due in more than one year 7,922,860 7,922,860 <br /> Unearned revenue 2,166,757 223,799 2,390,556 <br /> Accrued sick leave and vacation: <br /> Due in one year 350,539 458,193 808,732 <br /> Due in more than one year 9,293,649 393,186 9,686,835 <br /> Net OPEB obligation due in more than one year 6,220,378 454,099 6,674,477 <br /> Long-Term Debt: <br /> Due in one year 3,213,378 1,999,042 5,212,420 <br /> Due in more than one year 50,144,256 78,085,154 128,229,410 <br /> Totalliabilities 95,808,457 87,786,648 183,595,105 <br /> NET ASSETS <br /> Invested in capitalassets, net of related debt 169,093,206 90,877,809 259,971,015 <br /> Restricted for: <br /> Capital projects 23,500,005 179,486 23,679,491 <br /> Debt service 1,898,198 5,480,733 7,378,931 <br /> Community development projects 24,746,704 24,746,704 <br /> Maintenance 4,333,798 4,333,798 <br /> Public safety 150,108 150,108 <br /> Total restricted net assets 54,628,813 5,660,219 60,289,032 <br /> Unrestricted net assets 37,166,449 64,022,824 101,189,273 <br /> Totai net assets 260,888,468 160,560,852 421,449,320 <br /> See accompanying notes to financial statements <br /> 16 <br />