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COUNTY OF HAWAII <br />Statement of Net Position <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 />June 30, 2016 <br />Primary Government <br />Governmental Business -type Component <br />Activities Activities Total Unit <br />$ 81,324,687 $ 788,247 $ 82,1 12,934 $ 32,376,201 <br />26,608,854 <br />40,723 <br />26,649,577 <br />- <br />7,307,537 <br />200,036 <br />71507,573 <br />2,000,000 <br />72,243,110 <br />- <br />72,243,110 <br />- <br />39,454,166 <br />2,952 <br />39,457,118 <br />14,508,472 <br />95,174 <br />- <br />95,174 <br />- <br />1,350 <br />(1,350) <br />- <br />- <br />5,774,378 <br />- <br />5,774,378 <br />1,452,129 <br />- <br />1,714 <br />1,714 <br />188,212 <br />1,316,686 <br />- <br />1,316,686 <br />- <br />697,108 <br />- <br />697,108 <br />- <br />234,823,050 <br />1,032,322 <br />235,855,372 <br />50,525,014 <br />8,207,849 <br />- <br />8,207,849 <br />19,441,489 <br />- <br />19,441,489 <br />8,000,000 <br />7,111,139 <br />- <br />7,111,139 <br />- <br />- <br />61,081 <br />61,081 <br />908,852 <br />2,197,436 - 2,197,436 - <br />266,41 1,526 <br />307,227,977 <br />- <br />307,227,977 <br />- <br />- <br />62,240 <br />62,240 <br />- <br />504,617,544 <br />646,540 <br />505,264,084 <br />- <br />59,910,752 <br />32,396 <br />59,943,148 <br />- <br />4,170,517 <br />- <br />4,170,517 <br />- <br />- <br />- <br />- <br />4,820,471 <br />124,212,163 <br />- <br />124,212,163 <br />16,984,349 <br />233,498,340 <br />753,877 <br />234,252,217 <br />4,869,383 <br />1,233,637,293 <br />1,495,053 <br />1,235,132,346 <br />293,085,729 <br />1,262,387,357 <br />1,556,134 <br />1,263,943,491 <br />301,994,581 <br />1,497,210,407 <br />2,588,456 <br />1,499,798,863 <br />352,519,595 <br />8,207,849 <br />- <br />8,207,849 <br />- <br />80,128,819 <br />- <br />80,128,819 <br />5,268,426 <br />88,336,668 <br />- <br />88,336,668 <br />5,268,426 <br />1,585,547,075 <br />2,588,456 <br />1,588,135,531 <br />357,788,021 <br />-26- <br />(Continued) <br />