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COUNTY OF HAWAII <br /> Statement of Net Assets <br /> June 30,2012 <br /> (Concluded) <br /> Primary Government <br /> Governmental Business-type Component <br /> Activities Activities Total Unit <br /> Liabilities <br /> Current liabilities: <br /> Accounts payable and accrued liabilities $ 15,423,389 $ 391,571 $ 15,814,960 $ 3,832,912 <br /> Accrued payroll 7,678,607 - 7,678,607 1,050,040 <br /> Deferred revenue(note 7) 2,503,918 3,450 2,507,368 - <br /> Interest due on long-term debt 6,038,265 - 6,038,265 1,079,222 <br /> Bonds and loans payable,current portion net <br /> (notes 10 and 14) 57,381,678 35,443 57,417,121 7,757,218 <br /> Compensated absences,current portion(note 10) 7,835,700 - 7,835,700 426,626 <br /> Claims and judgments,current portion <br /> (notes 10, 12 and 14) 2,317,306 - 2,317,306 34,897 <br /> Capital leases,current portion(notes 8 and 10) 1,349,916 - 1,349,916 - <br /> Landfill costs payable,current portion <br /> (notes 9 and 10) 200,757 - 200,757 - <br /> Customers'deposits - - - 577,870 <br /> Other 16,780,136 - 16,780,136 - <br /> Total current liabilities 117,509,672 430,464 117,940,136 14,758,785 <br /> Noncurrent liabilities: <br /> Bonds and loans payable,net <br /> (notes 10 and 14) 290,837,497 815,863 291,653,360 53,289,576 <br /> Compensated absences(note 10) 24,744,879 - 24,744,879 1,153,470 <br /> Claims and judgments(notes 10, 12 and 14) 8,129,801 - 8,129,801 121,103 <br /> Capital leases(notes 8 and 10) 2,453,702 - 2,453,702 - <br /> Landfill costs payable(notes 9 and 10) 21,223,243 - 21,223,243 - <br /> Deferred revenue - - - 1,583,953 <br /> Customers'deposits - - - 15,596,808 <br /> Other(note 13) 22,340,332 - 22,340,332 - <br /> Total noncurrent liabilities 369,729,454 815,863 370,545,317 71,744,910 <br /> Total liabilities 487,239,126 1,246,327 488,485,453 86,503,695 <br /> Net Assets <br /> Invested in capital assets,net of related debt 594,384,524 315,848 594,700,372 213,125,341 <br /> Restricted for: <br /> Capital projects 1,004,694 - 1,004,694 - <br /> Debt service(note 10) 26,152,909 185,148 26,338,057 - <br /> Highways,streets and abandoned vehicles 16,597,972 - 16,597,972 - <br /> Public access open space 2,518,242 - 2,518,242 - <br /> Other 2,086,406 - 2,086,406 - <br /> Unrestricted 39,340,897 455,918 39,796,815 I1,128,264 <br /> Total net assets $ 682,085,644 $ 956,914 $ 683,042,558 $224,253,605 <br /> See accompanying notes to the basic financial statements. <br /> -29 - <br />