b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 AmountAmountAmountsOutstanding Outstanding Due in12/31/17 Additions Deletions 12/31/18 One YearBusiness-Type Activities (continued)Net Pension Liability - OPERS:Sewer $1,562,272 $0 $434,962 $1,127,310 $0Electric 4,463,634 0 1,323,272 3,140,362 0Water 1,227,500 0 341,757 885,743 0Total Net Pension Liability - OPERS 7,253,406 0 2,099,991 5,153,415 0Net OPEB Liability - OPERS:Sewer 678,177 80,907 0 759,084 0Electric 1,937,649 176,943 0 2,114,592 0Water 532,854 63,569 0 596,423 0Total Net OPEB Liability - OPERS3,148,680 321,419 0 3,470,099 0Total Business-Type Activities $30,685,121 $547,076 $5,049,776 $26,182,421 $3,025,255 Therevenuebondsandtheenterprisegeneralobligationbondswillbepaidfromchargesforservices revenue in the enterprise funds.The AMPGS payable will be paid from the electric enterprise fund and the enterprise OWDA loan payable will be paid from the sewer enterprise fund.The police and fire pension liability will be paid from taxes receipted in the police and fire pension special revenue fund.The governmental various purpose general obligation bonds, State Infrastructure Bank Loan and OPWC loans will be paid from taxes receipted in the master capital capital projects fund.The capital lease will be paid from the general fund.There is no repayment schedule for the net pension liability and the net OPEB liability.However, employer pensionandOPEBcontributionsaremadefromthefollowingfunds:thegeneralfund,thestreet maintenance and repair, cemetery, and police and fire pension special revenue funds, and the sewer, electric and water enterprise funds.For additional information related to the net pension liability and the net OPEB liability,seeNotes15and16.Compensatedabsenceswillbepaidfromthegeneralfund,thestreet maintenance and repair and cemetery special revenue funds, and the sewer, electric and water enterprise funds.The state infrastructure bank loan was issued for the Citys share of the costs related to the Tuscarawas Avenue Bridge project; the bridge belongs to the Ohio Department of Transportation. General Obligation BondsOn December 3, 2015, the City issued $2,245,000 in Municipal Electric System Improvement Bonds for the purposeofimprovingthemunicipalelectricsystembyacquiring,constructing,installingandequipping pollution control facilities.The bonds were issued with an interest rate of 1.72 percent.The bonds were issued for a five year period with final maturity on December 1, 2020.Revenue BondsThe City has pledged future water revenues to repay the Waterworks System Refunding and Waterworks Land Purchase Bonds.The bonds are payable solely from net revenues and are payable through 2022.Net revenues include operating revenues, transfers, and interest income receivedby the water utility less all operating expenses other than depreciation expense.Annual principal and interest payments on the loans are - 52 53 -'