b'City of DoverTuscarawas County, OhioStatement of Net PositionDecember 31, 2019Governmental Business-TypeActivitiesActivities* Total*AssetsEquity in Pooled Cash and Cash Equivalents $6,338,810 $13,740,244 $20,079,054Cash and Cash Equivalents with Fiscal Agents 14,284 0 14,284Materials and Supplies Inventory 176,858 1,319,902 1,496,760Accounts Receivable 155,705 3,850,691 4,006,396Internal Balances 311,370 (311,370) 0Intergovernmental Receivable 747,052 0 747,052Prepaid Items 182,272 396,862 579,134Income Taxes Receivable1,942,995 0 1,942,995Property Taxes Receivable 1,659,971 0 1,659,971Regulated Asset 0 495,991 495,991Investment in Joint Venture 0 167,122 167,122Net Pension Asset (See Note 15) 26,923 47,864 74,787Nondepreciable Capital Assets 3,882,194 2,088,059 5,970,253Depreciable Capital Assets, Net 19,070,016 43,832,485 62,902,501Total Assets 34,508,450 65,627,850 100,136,300Deferred Outflows of ResourcesDeferred Charge on Refunding 0 37,786 37,786Pension 4,847,735 2,692,097 7,538,660OPEB 1,260,094 347,456 1,607,550Total Deferred Outflows of Resources 6,107,829 3,077,339 9,183,996LiabilitiesAccounts Payable 119,141 246,412 365,553Accrued Wages 289,430 205,896 495,326Contracts Payable 53,220 2,501,594 2,554,814Intergovernmental Payable 217,989 156,531 374,520Accrued Interest Payable 4,683 14,584 19,267Vacation Benefits Payable 302,236 266,742 568,978Retainage Payable 14,284 0 14,284Customer Deposits 0 107,028 107,028Claims Payable 241,869 0 241,869Unearned Revenue 246,805 0 246,805Long-Term Liabilities:Due Within One Year 442,866 2,361,650 2,804,516Due in More Than One Year:Net Pension Liability (See Note 15)16,375,232 8,822,170 25,197,402Net OPEB Liability (See Note 16)3,565,578 4,075,253 7,640,831Other Amounts 3,056,574 12,366,304 15,422,878Total Liabilities 24,929,907 31,124,164 56,054,071Deferred Inflows of ResourcesProperty Taxes 1,637,785 0 1,637,785Pension 294,805 208,290 501,923OPEB421,403 61,861 483,264Total Deferred Inflows of Resources 2,353,993 270,151 2,622,972Net PositionNet Investment in Capital Assets 21,063,293 32,476,334 53,539,627Restricted for:Cemetery 25,840 0 25,840Cemetery Care:Nonexpendable773,950 0 773,950Expendable12,384 0 12,384Street Maintenance and Repair 816,302 0 816,302Police and Fire Pension 62,448 0 62,448Revolving Loan Program 449,497 0 449,497Law Enforcement and Education 45,413 0 45,413Capital Projects 23,581 0 23,581Unclaimed Monies 17,037 0 17,037Unrestricted (Deficit) (9,957,366) 4,834,540 (5,122,826)Total Net Position $13,332,379 $37,310,874 $50,643,253*Afterdeferredoutflowsandinflowsofresourcesrelatedtothechange ininternal proportionate shareofpension-related andOPEB-related items have been eliminated.See accompanying notes to the basic financial statements- 17 -'