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County of Hawaii <br />Department of Water Supply <br />(A component unit of the County of Hawaii, State of Hawaii) <br />STATEMENTS OF NET POSITION <br />June 30, 2020 and 2019 <br />ASSETS <br />Current assets <br />Cash and cash equivalents <br />Investments <br />Interest receivable <br />Trade receivables, less allowance for doubtful accounts <br />$1,590,000 in 2020 and $1,293,000 in 2019 <br />Intergovernmental receivables <br />Other receivables <br />Inventories of materials and supplies <br />Prepaid expenses and other <br />Total current assets <br />Restricted cash <br />Investments <br />Capital assets <br />Utility plant in service <br />Less accumulated depreciation <br />Land and rights <br />Preliminary survey and investigation charges <br />Construction work in progress <br />Net capital assets <br />Total assets <br />DEFERRED OUTFLOWS OF RESOURCES <br />Deferred outflows of resources related to pensions <br />Deferred outflows of resources related to OPEB <br />Total deferred outflows of resources <br />Total assets and deferred outflows of resources <br />2020 <br />2019 <br />(276,541,289) <br />$ 19,663,115 $ <br />20,115,848 <br />7,000,000 <br />13,000,000 <br />676,804 <br />791,922 <br />7,097,098 <br />7,299,899 <br />496,269 <br />2,480,348 <br />255,082 <br />266,823 <br />1,537,355 <br />1,531,481 <br />45,116 <br />55,968 <br />36,770,839 45,542,289 <br />888,225 888,225 <br />15,000,000 17,000,000 <br />516,049,178 <br />508,026,103 <br />(276,541,289) <br />(262,121,118) <br />239,507,889 <br />245,904,985 <br />5,261,319 <br />5,204,598 <br />6,417,849 <br />6,140,398 <br />5n 1190 1 in <br />088 <br />301,507,187 296,556,069 <br />.154 1 RR 951 MR .58.1 <br />7,441,708 <br />9,921,877 <br />2,651,361 <br />2,357,012 <br />10,093,069 <br />12,278,889 <br />$ 364,259,320 $ 372,265,472 <br />The accompanying notes are an integral part of these financial statements. <br />13 <br />