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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 CASH FLOWS (Continued)
<br />Fiscal Years ended June 30, 2020 and 2019
<br />SUPPLEMENTAL DISCLOSURE OF NONCASH CAPITAL
<br />AND RELATED FINANCING ACTIVITIES
<br />Contributions of capital assets that are recorded as
<br />contributions in aid of construction $ 1,064,781 $ 2,980,250
<br />Amortization of unamortized gain on advanced refunding
<br />2020
<br />2019
<br />RECONCILIATION OF OPERATING LOSS TO NET CASH
<br />Amortization of bond premium
<br />$
<br />PROVIDED BY OPERATING ACTIVITIES
<br />201,331
<br />Principal forgiveness of long-term debt
<br />Operating loss $
<br />(9,394,668) $
<br />(9,767,284)
<br />Depreciation
<br />14,823,615
<br />15,274,501
<br />Provision for doubtful accounts
<br />527,789
<br />172,014
<br />Change in assets, deferred outflows of resources, liabilities
<br />and deferred inflows of resources
<br />Trade and other receivables
<br />(313,247)
<br />(765,896)
<br />Inventories of materials and supplies
<br />(5,874)
<br />(33,140)
<br />Prepaid expenses and other
<br />10,852
<br />22,724
<br />Deferred outflows of resources related to pensions
<br />2,480,169
<br />(1,715,225)
<br />Deferred outflows of resources related to OPEB
<br />(294,349)
<br />(420,464)
<br />Accounts and construction contracts payable,
<br />including retainages
<br />2,934,341
<br />(125,246)
<br />Customers' deposits
<br />209,097
<br />(45,899)
<br />Other accrued liabilities
<br />141,719
<br />235,765
<br />Net pension liability
<br />(1,492,805)
<br />5,156,600
<br />Net OPEB liability
<br />(351,999)
<br />(833,982)
<br />Deferred inflows of resources related to pensions
<br />1,503,052
<br />(579,988)
<br />Deferred inflows of resources related to OPEB
<br />(100,876)
<br />955,646
<br />Net cash provided by operating activities $
<br />10,676,816 $
<br />7,530,126
<br />SUPPLEMENTAL DISCLOSURE OF NONCASH CAPITAL
<br />AND RELATED FINANCING ACTIVITIES
<br />Contributions of capital assets that are recorded as
<br />contributions in aid of construction $ 1,064,781 $ 2,980,250
<br />Amortization of unamortized gain on advanced refunding
<br />$
<br />6,795 $
<br />21,224
<br />Amortization of bond premium
<br />$
<br />201,331 $
<br />201,331
<br />Principal forgiveness of long-term debt
<br />$
<br />$
<br />648,200
<br />The accompanying notes are an integral part of these financial statements.
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