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City of San Leandro <br />Index to Notes to Basic Financial Statements <br />For the year ended June 30, 2018 <br />NOTE 1-SIGNIFICANT ACCOUNTING POLICIES ...................................................................... 45 <br />A. Financial Reporting Entity ........................................................................................................ 45 <br />B. Government-Wide Financial Statements .................................................................................. 45 <br />C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation .................. 46 <br />D. Recognition of Interest Liability .............................................................................................. 47 <br />E. Use of Restricted and Unrestricted Net Position ..................................................................... .48 <br />F. Cash, Cash Equivalents and Investments .................................................................................. 48 <br />G. Inventory .................................................................................................................................. 48 <br />H. Capital Assets ........................................................................................................................... 49 <br />I. Long-Term Debt ........................................................................................................................ 49 <br />J. Compensated Absences ............................................................................................................. 50 <br />K. Property Taxes .......................................................................................................................... 50 <br />L. Deferred Inflows/Outflows of Resources .................................................................................. 5 0 <br />M. Use of Estimates ...................................................................................................................... 50 <br />N. Fair Value Measurements .......................................................................................................... 51 <br />0. Implementation of New Governmental Accounting Standards Board <br />(GASB) Pronouncements ....................................................................................................... 51 <br />NOTE 2 -CASH AND INVESTMENTS ............................................................................................... 52 <br />A. Cash Deposits ............................................................................................................................ 52 <br />B. Investments ............................................................................................................................... 53 <br />NOTE 3 -LOANS RECEIVABLE ........................................................................................................ 57 <br />NOTE 4 -INTERFUND TRANSACTIONS ......................................................................................... 58 <br />A. Fund Financial Statements Interfund Receivables and Payables .......................................... 58 <br />B. Fund Financial Statements -Long-Term Advances ................................................................ 58 <br />C. Fund Financial Statements -Loan to Successor Agency ......................................................... 59 <br />D. Fund Financial Statements -Transfers .................................................................................... 59 <br />E. Fund Financial Statements -Internal Balances ........................................................................ 60 <br />NOTE 5-CAPITAL ASSETS ................................................................................................................ 60 <br />A. Government-Wide Financial Statements ................................................................................... 60 <br />B. Funds Financial Statements ...................................................................................................... 62 <br />NOTE 6-LONG-TERM DEBT .............................................................................................................. 63 <br />A. Governmental Activities Long-Term Debt .............................................................................. 63 <br />B. Long-Term Debt of Business-Type and Proprietary Funds ...................................................... 67 <br />C. Debt Covenants and Restrictions .............................................................................................. 68 <br />NOTE 7 -COMPENSATED ABSENCES ............................................................................................. 68 <br />NOTE 8 -UNEARNED REVENUE ....................................................................................................... 69 <br />A. Government-Wide Financial Statements .................................................................................. 69 <br />43 508