12101324 - Master Compliance Training Book

12/6/24

Statement of net position – assets

Casino ABC

December 31,

December 31,

2023

2024

Current assets • Expected to be converted into cash in less than 1 year • Cash, AR, Inventory

Assets Current Assets Cash and cash equivalents

$ 28,625,000

$

25,653,000 369,000 1,395,000 260,000 1,219,000 28,896,000

Accounts Receivable

606,000

Inventories

1,672,000

Due from Tribe Prepaid expenses Total current assets

231,000

2,040,000 33,174,000

Non-Current assets • Expected to be

Non-current assets Capital assets, net

converted into cash in less than 1 year

204,767,000 13,200,000 217,967,000

214,686,000 21,987,000 236,673,000

Restricted cash

• Property & Equipment

Total non-current assets

Total Assets

$ 251,141,000

$ 265,569,000

13

13

Statement of net position – liabilities and net position

Casino ABC

December 31,

December 31,

2024

2023

Current liabilities • Will be paid in less than 1 year • Accounts

Current Liabilities Accounts Payable Accrued expenses Gaming liabilities

3,848,000 6,764,000 7,248,000 1,117,000 36,000,000 2,270,000 57,247,000

3,267,000 6,486,000 6,869,000 1,262,000 12,000,000 3,707,000 33,591,000

Payable, Accrued Expenses, Gaming liabilities

Accured compensated abscenses Current portion of long-term debt State and local revenue sharing

Total Current Liabilities

Non-Current liabilities • Repayment terms greater than 1 year • Long-term debt

Long-Term Liabilities Long Term Debt Total Liabilities

109,000,000 166,247,000

149,000,000 182,591,000

Net Position Net investment in capital assets Restricted cash for capital reserves

60,598,000 13,229,000 11,067,000 84,894,000

53,700,000 21,987,000 7,300,000 82,987,000

Net position

Unrestricted

Total net position

14

Equal to Total Assets

$ 251,141,000

$ 265,578,000

Total Liabilities and Net Position

14

7

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