Notes to Financial Statements

investment, in an orderly transaction under current market conditions. Such models take into account quoted prices, nominal yield spreads, benchmark yield curves, prepayment speeds, and other market corroborated inputs.

Receivables

At September 30, 2022, receivables for the City’s major funds and all other funds in aggregate were as follows:

** Loans are recorded as noncurrent assets in the respective statements of net position.

Restricted Assets

Assets that are restricted as to use are classified as restricted assets for payment of governmental and enterprise fund debt service requirements. These monies are limited to use as defined in applicable debt agreements. The total amount of restricted assets and their use at September 30, 2022 is presented below.