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Governmental <br />Activities - <br />Business-Type Activities - Enterprise Funds Insurance <br />601 602 Internal <br />Assets Water Sewer Totals Service Fund <br />Current Assets <br />Cash and investments 867,666$ 1,064,853$ 1,932,519$ 24,759$ <br />Receivables <br />Accounts 474,444 521,507 995,951 - <br />Leases 1,514,626 - 1,514,626 - <br />Due from other governments 35,112 29,447 64,559 - <br />Prepaid items 13,738 119,766 133,504 8,604 <br />Total Current Assets 2,905,586 1,735,573 4,641,159 33,363 <br />Noncurrent Assets <br />Capital assets <br />Buildings and structures - 103,301 103,301 - <br />Machinery and equipment 584,314 709,765 1,294,079 - <br />Improvements other than buildings 10,970,779 8,273,459 19,244,238 - <br />Total Capital Assets 11,555,093 9,086,525 20,641,618 - <br />Less Accumulated Depreciation (7,913,367) (5,376,863) (13,290,230) - <br />Net Capital Assets 3,641,726 3,709,662 7,351,388 - <br />Total Noncurrent Assets 3,641,726 3,709,662 7,351,388 - <br />Total Assets 6,547,312 5,445,235 11,992,547 33,363 <br />Deferred Outflows of Resources <br />Deferred pension resources 57,685 58,420 116,105 - <br />City of Little Canada, Minnesota <br />Statement of Net Position (Continued on the Following Pages) <br />Proprietary Funds <br />December 31, 2023 <br />The notes to the financial statements are an integral part of this statement. <br />54