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CITY OF LA PORTE, TEXAS <br />NOTES TO THE FINANCIAL STATEMENTS (continued) <br />Note 4 – Receivables (continued) <br />Deferred Revenues <br />Governmental funds report deferred revenue in connection with receivables for revenues that are not <br />considered to be available to liquidate liabilities of the current period. At the end of the current fiscal year, <br />the various components of deferred revenue reported in the governmental funds were as follows: <br />UnavailableUnearned <br /> $ 207,479 <br />Delinquent property taxes receivable - general fund $ - <br /> 32,572 <br />Delinquent property taxes receivable - debt service fund - <br /> 33,458 <br />Other taxes - aggregate other funds - <br /> 518,272 <br />Municipal fines and forfeitures - <br /> 966,116 <br />EMS - general fund - <br /> 735,683 <br />Other deferred - general fund - <br /> 981 <br />Grants and revenues prior to meeting all eligibility requirements- <br />$ 2,493,580 $ 352 <br />Total Deferred Revenue for Governmental Funds <br />Note 5 - Capital Assets <br />A summary of activity for capital assets capitalized by the City for the year ended September 30, 2012 <br />follows: <br />36 <br /> <br />