b'City of DoverTuscarawas County, OhioStatement of Cash FlowsProprietary Funds (continued)For the Year Ended December 31, 2018Business-Type Activities GovernmentalActivities -InternalSewer Electric Water Total Service FundReconciliation of Operating Income (Loss) to Net Cash Provided by Operating ActivitiesOperating Income (Loss) ($551,134) $1,133,033 $540,707 $1,122,606 $295,839Adjustments:Depreciation 1,033,243 1,102,096 346,236 2,481,575 0(Increase) Decrease in Assets and Deferred Outflows:Accounts Receivable (18,595) 148,266 (193,276) (63,605) 0Intergovernmental Receivable (19,980) 0 0 (19,980) 0Regulated Asset 0 172,526 0 172,526 0Materials and Supplies Inventory (4,727) (118,735) 3,218 (120,244) 0Prepaid Items (15,959) (50,395) (9,629) (75,983) 0Net Pension Asset (7,764) (22,007) (6,101) (35,872) 0Deferred Outflows - Pension 239,027 643,525 191,711 1,074,263 0Deferred Outflows - OPEB 45,640 112,177 35,859 193,676 0Increase (Decrease) in Liabilities and Deferred Inflows:Accounts Payable (4,200) 4,244 32,019 32,063 0Accrued Wages 6,119 12,836 4,149 23,104 0Contracts Payable 0 (20,814) 0 (20,814) 0Intergovernmental Payable 1,638 (16,473) 1,289 (13,546) 0Vacation Benefits Payable (3,461) 18,368 6,262 21,169 0Compensated Absences Payable (1,887) 29,944 8,772 36,829 0Customer Deposits 0 3,763 0 3,763 0AMPGS Payable 0 (172,526) 0 (172,526) 0Net Pension Liability 24,519 68,300 19,264 112,083 0Net OPEB Liability 41,166 114,677 32,344 188,187 0Claims Payable 0 0 0 0 (253,933)Deferred Inflows - Pension (133,011) (430,041) (124,937) (687,989) 0Deferred Inflows - OPEB (14,137) (39,381) (11,107) (64,625) 0Net Cash Provided by Operating Activities $616,497 $2,693,383 $876,780 $4,186,660 $41,906Noncash Capital Financing Activities:At December31, 2017, the City had contracts payablerelated to the acquisition of capital assets of $11,087 in the electric fund and $8,255 in the waterfund.AtDecember31, 2018, theCityhad contractspayablerelatedtotheacquisitionof capital assetsof $1,875 in thesewerfund, $57,982 in the electricfund,and $111,362 in the water fund.See accompanying notes to the basic financial statements- 28 -'