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City of San Leandro <br />Index to Notes to Basic Financial Statements <br />For the year ended June 30, 2014 <br />NOTE 1 — SIGNIFICANT ACCOUNTING POLICIES...................................................................... 44 <br />A. Financial Reporting.................................................................................................................. 44 <br />B. Government -Wide Financial Statements.................................................................................. 45 <br />C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation .................. 45 <br />D. Recognition of Interest Liability.............................................................................................. 47 <br />E. Use of Restricted and Unrestricted Net Assets......................................................................... 47 <br />F. Cash, Cash Equivalents and Investments................................................................................. 47 <br />G. Inventory..................................................................................................................................48 <br />H. Capital Assets........................................................................................................................... 48 <br />I. Long -Term Debt........................................................................................................................ 49 <br />J. Compensated Absences............................................................................................................. 49 <br />K. Property Taxes......................................................................................................................... 49 <br />L. Use of Estimates....................................................................................................................... 49 <br />M. Implementation of New GASB Pronouncements.................................................................... 49 <br />NOTE 2 — CASH AND INVESTMENTS.............................................................................................. 50 <br />A. Cash Deposits. <br />B. Investments ... <br />50 <br />51 <br />NOTE 3 — LOANS RECEIVABLE........................................................................................................ 54 <br />NOTE 4 — DEFERRED OUTFLOWS/INFLOWS OF RESOURCES ............................................... 56 <br />�[Y71_Y_�� 1►`Y Y X1.7 �11I►`1171 Y7\►`F.Yt� � [Y]�`[. 71 <br />A. Fund Financial Statements — Interfund Receivables and Payables .......................................... 56 <br />B. Fund Financial Statements — Long Term Advances................................................................ 56 <br />C. Fund Financial Statements — Due from Successor Agency ...................................................... 57 <br />D. Fund Financial Statements — Transfers.................................................................................... 57 <br />E. Fund Financial Statements — Internal Balances....................................................................... 58 <br />NOTE 6 — CAPITAL ASSETS............................................................................................................... 58 <br />A. Government -Wide Financial.................................................................................................... 58 <br />B. Fund Financial Statements....................................................................................................... 60 <br />NOTE 7 — LONG-TERM DEBT OBLIGATIONS............................................................................... 61 <br />A. Governmental Activities Long -Term Debt ....................... <br />B. Long -Term Debt of Business -Type and Proprietary Funds <br />C. Debt Covenants and Restrictions ...................................... <br />61 <br />65 <br />66 <br />NOTE 8 — COMPENSATED ABSENCES............................................................................................. 66 <br />LI1 <br />