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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 (Continued)
<br />June 30, 2020 and 2019
<br />DEFERRED INFLOWS OF RESOURCES
<br />Deferred inflows of resources related to pensions
<br />2020
<br />2019
<br />LIABILITIES
<br />1,093,632
<br />1,194,508
<br />Current liabilities
<br />62,849
<br />69,643
<br />Accounts and construction contracts payable,
<br />3,911,126
<br />2,515,745
<br />including retainages
<br />$ 6,033,555
<br />$ 3,099,214
<br />Long-term debt, current portion
<br />5,828,067
<br />5,613,168
<br />Accrued compensation
<br />1,740,978
<br />1,582,476
<br />Accrued interest payable
<br />545,682
<br />605,077
<br />Accrued workers' compensation, current portion
<br />147,642
<br />174,262
<br />Accrued vacation, current portion
<br />524,869
<br />563,533
<br />Customers' deposits, current portion
<br />230,525
<br />200,460
<br />Total current liabilities
<br />15,051,318
<br />11,838,190
<br />Accrued workers' compensation, noncurrent portion
<br />512,358
<br />604,738
<br />Accrued vacation, noncurrent portion
<br />1,285,023
<br />1,144,142
<br />Unearned revenue
<br />1,583,953
<br />1,583,953
<br />Customers' deposits, noncurrent portion
<br />15,865,108
<br />15,686,076
<br />Net pension liability
<br />32,029,248
<br />33,522,053
<br />Net OPEB liability
<br />16,079,747
<br />16,431,746
<br />Long-term debt, noncurrent portion
<br />60,605,626
<br />65,009,512
<br />Total liabilities
<br />143,012,381
<br />145,820,410
<br />DEFERRED INFLOWS OF RESOURCES
<br />Deferred inflows of resources related to pensions
<br />2,754,645
<br />1,251,594
<br />Deferred inflows of resources related to OPEB
<br />1,093,632
<br />1,194,508
<br />Unamortized gain on advanced refunding
<br />62,849
<br />69,643
<br />Total deferred inflows of resources
<br />3,911,126
<br />2,515,745
<br />Net investment in capital assets 235,961,719 226,821,614
<br />Unrestricted (18,625,906) (2,892,297)
<br />Total net position 217,335,813 223,929,317
<br />Total liabilities, deferred inflows of resources
<br />and net position $ 364,259,320 $ 372,265,472
<br />The accompanying notes are an integral part of these financial statements.
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