b'City of DoverTuscarawas County, OhioStatement of Cash FlowsProprietary Funds (continued)For the Year Ended December 31, 2019Business-Type Activities GovernmentalActivities -InternalSewer Electric Water Total Service FundReconciliation of Operating Income (Loss) to Net Cash Provided by Operating ActivitiesOperating Income (Loss) ($674,757) $254,562 $569,605 $149,410 $133,215Adjustments:Depreciation 1,007,812 1,098,108 316,289 2,422,209 0(Increase) Decrease in Assets and Deferred Outflows:Accounts Receivable (225) 532,133 170,623 702,531 (782)Intergovernmental Receivable 64,244 0 0 64,244 0Regulated Asset 0 175,023 0 175,023 0Materials and Supplies Inventory (7,651) (29,968) (21,331) (58,950) 0Prepaid Items (185) (40,831) (683) (41,699) 0Net Pension Asset (3,144) (8,984) (2,247) (14,375) 0Deferred Outflows - Pension 436,877 1,253,794 324,079 2,014,750 0Deferred Outflows - OPEB 55,983 145,907 40,631 242,521 0Increase (Decrease) in Liabilities and Deferred Inflows:Accounts Payable 4,014 (7,434) (29,867) (33,287) 0Accrued Wages 1,454 13,829 (1,666) 13,617 0Contracts Payable 0 (218,031) 0 (218,031) 0Intergovernmental Payable 4,523 8,842 (138) 13,227 0Vacation Benefits Payable 7,187 (9,898) (9,192) (11,903) 0Compensated Absences Payable 3,205 24,906 (39,549) (11,438) 0Customer Deposits 0 1,860 0 1,860 0AMPGS Payable 0 (175,023) 0 (175,023) 0Net Pension Liability (2,094) (5,983) (1,493) (9,570) 0Net OPEB Liability 48,831 139,521 34,879 223,231 0Claims Payable 0 0 0 0 36,048Deferred Inflows - Pension (140,007) (371,920) (151,841) (663,768) 0Deferred Inflows - OPEB (20,492) (42,912) (32,545) (95,949) 0Net Cash Provided by Operating Activities $785,575 $2,737,501 $1,165,554 $4,688,630 $168,481Noncash Capital Financing Activities:During 2019, sewer system assets and water system assets with bookvalues of $882,838 and $190,790 were transferred from Tuscarawas Countytothe sewer enterprise fund and the water enterprise fund, respectively.These amounts are recorded as a special item.During 2019, equipment with a book value of $11,496 was transferred from the electric enterprise fund to governmentalactivities, and storm sewerinfrastructure with a book value of $343,387 was transferred from the water enterprise fund to governmentalactivities. These amounts are includedin loss on disposal of capital assets.During 2019, infrastructure with a book value of $101,140 was transferred from the electric enterprise fund to the water enterprise fund, andinfrastructure with a book value of $13,865 was transferred from the water enterprise fund to the electric enterprise fund.These amounts are includedin transfers.At December 31, 2018, the City had contracts payablerelated to the acquisitionof capitalassets of $1,875 in the sewer fund, $57,982 in the electricfund, and $111,362 in the water fund.At December 31, 2019, the City had accounts payable of $7,406 and contracts payable of $20,217 related to the acquisition of capital assets in theelectric fund and accounts payable related to the acquisition of capital assets of $75,072 in the water fund.See accompanying notes to the basic financial statements- 28 -'