LARIMER COUNTY, COLORADO
NOTES TO FINANCIAL STATEMENTS
Year Ended December 31, 2000

NOTE 14 - CHANGES IN CONTRIBUTED CAPITAL:

Print Shop (an internal service fund) contributed capital increased $3,406 for an equipment transfer from the General Fund. Telecommunications (an internal service fund) contributed capital increased $50,742 for an equipment purchase from Capital Expenditures (a capital projects fund). Capital Expenditures recorded a residual equity transfer out; and Telecommunications recorded the offsetting residual equity transfer in as contributed capital, according to generally accepted accounting principles for proprietary fund assets. There were no changes in the contributed capital reported for all other proprietary funds during 2000.

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