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City of San Leandro <br />Index to Notes to Basic Financial Statements <br />For the year ended June 30, 2015 <br /> <br />NOTE 1 – SIGNIFICANT ACCOUNTING POLICIES ...................................................................... 43 <br /> <br />A. Financial Reporting .................................................................................................................. 43 <br />B. Government-Wide Financial Statements .................................................................................. 44 <br />C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation .................. 44 <br />D. Recognition of Interest Liability .............................................................................................. 46 <br />E. Use of Restricted and Unrestricted Net Assets ......................................................................... 46 <br />F. Cash, Cash Equivalents and Investments ................................................................................. 46 <br />G. Inventory .................................................................................................................................. 47 <br />H. Capital Assets ........................................................................................................................... 47 <br />I. Long-Term Debt ........................................................................................................................ 48 <br />J. Compensated Absences ............................................................................................................. 48 <br />K. Property Taxes ......................................................................................................................... 48 <br />L. Use of Estimates ....................................................................................................................... 48 <br />M. Implementation of New GASB Pronouncements .................................................................... 48 <br /> <br />NOTE 2 – CASH AND INVESTMENTS .............................................................................................. 49 <br /> <br />A. Cash Deposits ............................................................................................................................ 49 <br />B. Investments .............................................................................................................................. 50 <br /> <br />NOTE 3 – LOANS RECEIVABLE ........................................................................................................ 53 <br /> <br />NOTE 4 – DEFERRED OUTFLOWS/INFLOWS OF RESOURCES ............................................... 54 <br /> <br />NOTE 5 – INTERFUND TRANSACTIONS ........................................................................................ 54 <br /> <br />A. Fund Financial Statements – Interfund Receivables and Payables .......................................... 54 <br />B. Fund Financial Statements – Long Term Advances ................................................................ 54 <br />C. Fund Financial Statements – Due from Successor Agency ...................................................... 55 <br />D. Fund Financial Statements – Transfers .................................................................................... 55 <br />E. Fund Financial Statements – Internal Balances ....................................................................... 56 <br /> <br />NOTE 6 – CAPITAL ASSETS ............................................................................................................... 56 <br /> <br />A. Government-Wide Financial .................................................................................................... 56 <br />B. Fund Financial Statements ....................................................................................................... 58 <br /> <br />NOTE 7 – LONG-TERM DEBT OBLIGATIONS ............................................................................... 59 <br /> <br />A. Governmental Activities Long-Term Debt .............................................................................. 59 <br />B. Long-Term Debt of Business-Type and Proprietary Funds ..................................................... 63 <br />C. Debt Covenants and Restrictions ............................................................................................. 64 <br /> <br />NOTE 8 – COMPENSATED ABSENCES ............................................................................................. 64 <br /> <br />41