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City of Byron, Minnesota Statement of Net Position Proprietary Funds December 31, 2021 Business-type Activities - Enterprise Funds Sewer Water Total Assets Current Assets Cash and temporary investments $3,103,076 $1,764,537 $4,867,613 Receivables Accounts receivable 112,108 109,838 221,946 Prepaid items 9,770 4,502 14,272 Total Current Assets 3,224,954 1,878,877 5,103,831 Noncurrent Assets Capital assets Land 26,000 26,300 52,300 Buildings 2,397,704 183,793 2,581,497 Infrastructure 14,063,004 5,688,076 19,751,080 Machinery and equipment 677,333 335,054 1,012,387 Construction in progress 392,066 697,000 1,089,066 Less accumulated depreciation (9,442,238) (3,284,516) (12,726,754) Total Capital Assets (Net of Accumulated Depreciation) 8,113,869 3,645,707 11,759,576 Total Assets 11,338,823 5,524,584 16,863,407 Deferred Outflows of Resources Deferred pension resources 83,530 65,244 148,774 Liabilities Current Liabilities Accounts payable 22,318 11,767 34,085 Due to other governments - 19,22

United statesCity of byronCami reberFund balanceMain courtMinnesota statementNet position proprietary funds decemberCurrent assetsAssets capitalTotal capital assetsAccumulated depreciationResources deferredCurrent liabilities accountsCurrent liabilitiesLiabilities compensatedNoncurrent liabilities