A summary of contributed capital activity in proprietary
funds is as follows:
| Balances | 1997 | 1997 | Balances | |
|---|---|---|---|---|
| 1/1/97 | Additions | Reductions | 12/31/97 | |
| Enterprise Fund: | ||||
| Solid Waste | $ 116,936 | $ - | $ - | $ 116,936 |
| Internal Service Funds: | ||||
| Estes Park Common Costs | - | 2,569 | - | 2,569 |
| Fleet Services | 178,848 | - | - | 178,848 |
| Print Shop | 27,916 | - | - | 27,916 |
| Telecommunications | 36,209 | - | - | 36,209 |
| Self-Insured Workers' | ||||
| Compensation | - | 11,587 | - | 11,587 |
| Self-Insured Reserve | 676,910 | - | - | 676,910 |
| 919,883 | 14,156 | - | 934,039 | |
| Totals | $ 1,036,819 | $ 14,156 | $ - | $ 1,050,975 |
Capital Outlay (a capital projects fund) recorded a residual equity transfer out of $2,569 for equipment purchased for Estes Park Common Costs (an internal service fund). Estes Park Common Costs recorded the offsetting residual equity transfer in as contributed capital, according to generally accepted accounting principles for proprietary fund assets.