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COUNTY OF HAWAII <br />Statement of Net Position <br />June 30, 2015 <br />Assets <br />Current assets: <br />Cash and cash equivalents (notes 3 and 14) <br />Restricted cash and cash equivalents (note 3) <br />Investments (note 3) <br />Restricted investments (note 3) <br />Receivables, net (note 4) <br />Receivable from improvement district <br />(notes 4 and 10) <br />Internal balances (note 5) <br />Inventories <br />Prepaid expenses <br />Real estate held for sale <br />Other <br />Total current assets <br />Investments (note 3) <br />Restricted investments (note 3) <br />Restricted cash and cash equivalents (note 3 and 14) <br />Receivable from improvement district, excluding <br />current portion (notes 4 and 10) <br />Capital assets (notes 6, 8 and 14): <br />Utility plant in service, net <br />Infrastructure assets, net <br />Ground and site improvements, net <br />Buildings and improvements, net <br />Equipment, net <br />Easements, net <br />Preliminary survey and investigation charges <br />Construction work in progress <br />Land and improvements <br />Total capital assets, net <br />Total noncurrent assets <br />Total assets <br />Deferred Outflows of Resources <br />Deferred loss on refunding <br />Deferred outflow related to pensions (notes 13 and 14) <br />Total deferred outflows of resources <br />Total Assets and Deferred Outflows of Resources <br />Primary Government <br />Governmental Business -type <br />Activities Activities Total <br />$ 46,406,676 <br />55,986,559 <br />13,503,423 <br />27,735,840 <br />61,967,356 <br />Component <br />Unit <br />$ 614,371 $ 47,021,047 $ 34,752,680 <br />40,668 56,027,227 <br />200,018 13,703,441 <br />27,735,840 <br />3,936 61,971,292 8,739,048 <br />91,329 91,329 <br />1,350 (1,350) <br />3,573,745 3,573,745 1,343,868 <br />1,534 1,534 165,761 <br />4,715,266 - 4,715,266 <br />861,996 861,996 <br />214,843,540 859,177 215,702,717 45.001,357 <br />22,039,736 200,242 <br />19,875,989 <br />49,521 <br />2,292,608 - <br />278,990,393 <br />66,585 <br />495,445,600 682,586 <br />50,250,220 37,161 <br />3,830,410 - <br />60,966,761 - <br />201,363,687 753,877 <br />1,090,847,071 1,540,209 <br />1,135,055,404 1,789,972 <br />1,349,898,944 2,649,149 <br />22,239,978 <br />19,875,989 <br />49,521 1,544,208 <br />2,292,608 <br />257,828,011 <br />278,990,393 <br />66,585 <br />496,128,186 <br />50,287,381 <br />3,830,410 <br />4,428,754 <br />60,966,761 12,185,812 <br />202,117,564 4,706,302 <br />1,092,387,280 279,148,879 <br />1,136,845,376 280,693,087 <br />1,352,548,093 325,694,444 <br />1,041,719 - 1,041,719 <br />45,958,231 - 45,958,231 5,579,208 <br />46,999,950 46,999,950 5,579,208 <br />1,396,898,894 2,649,149 1,399,548,043 331,273,652 <br />(Continued) <br />- 26 - <br />