2025 06 09 Work Session Packet 1

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Cash Flow Budget 
Power Division 
 
 
 
Budget 2026
CASH FLOWS  - OPERATION ACTIVITIES:
Net Operating Income 1,189,837          
Adjustments to reconcile operating income
to net cash provided by operations:
Depreciation 2,620,000          
Changes in Assets and Liabilities:
Accounts Receivable 175,100            
Prepaid Expenses (6,278)               
Materials and Supplies 949,161            
Accounts Payable 143,170            
Other Current Liabilities 111,299            
Customer Deposits 11,290              
Accrued Unbilled Revenue 218,439            
Deferred Pension Outflows 116,861            
Deferred Pension Inflows (179,955)           
Net Pension Liability (268,173)           
Retirements and Salvage 33,978              
Net Cash from Operating Activities 5,114,730          
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:
Changes in Notes Payable (356,453)           
Changes in Bonds Payable 1,750,000          
Changes in TVA Loan Program -                   
Net Cash from Noncapital Activities 1,393,547          
CASH FLOWS FROM CAPITAL AND RELATED 
INVESTING ACTIVITIES
Adjust Retained Earnings - TVA loss Adjustment -                   
Adjust Retained Earnings - Net Pension Obligation -                   
Loan to Johns Manville -                   
Grants, Contributions & Other Extraordinary 737,968            
Changes in Electric Plant (net investment less retirements) (6,645,823)         
Net Changes in Cash Position 600,422            
Cash at Beginning of Period 7,073,251          
Cash at end of Period 7,673,673          
Changes in Cash and Equivalents 600,422            
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