STATEMENT OF FINANCIAL POSITION DECEMBER 31, 2012


ASSETS Current Assets Cash and cash equivalents


Accounts receivable, net of allowance for doubtful accounts of $10,325 Inventory


Prepaid expenses Total Current Assets


Noncurrent Assets Investments


Property and equipment, net Deposits


Total Noncurrent Assets TOTAL ASSETS


LIABILITIES AND NET ASSETS Current Liabilities Accounts payable Accrued vacation


Deferred agency fees


Deferred on-site review fees Other deferred revenue Deferred rent


Capital lease obligation Total Current Liabilities Long-Term Liabilities


Post-retirement benefit payable Deferred agency fees


Deferred on-site review fees Other deferred revenue Deferred rent


Total Long-Term Liabilities TOTAL LIABILITIES


Net Assets Unrestricted TOTAL NET ASSETS TOTAL LIABILITIES AND NET ASSETS


1,206,080 1,206,080 $5,395,344


140,889 236,057


2,049,582 24,879 92,609


2,544,016 4,189,264


$1,201,149 195,806 20,885 86,835


1,504,675


3,631,382 241,993 17,294


3,890,669 $5,395,344


$ 326,568 168,985 824,772 211,242 101,564 6,898 5,219


1,645,248


The accompanying notes are an integral part of these financial statements. 26 The Commission on Accreditation for Law Enforcement Agencies


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