Metropolitan Government of Nashville and Davidson County
Comprehensive Annual Financial Report
Notes to the Financial Statements

The following documentation is in PDF format and Adobe's FREE Acrobat Reader is required to view this file. Each of the seventeen sections within the PDF document are bookmarked for your convenience.
Notes
The Notes file consists of the following information:
  • Note 1 -   Summary of Significant Account Policies
  • Note 2 -   Reclassification of Retained Earnings/Fund Balance
  • Note 3 -   Revenues Over Expenditures - GAAP Versus Budget Basis
  • Note 4 -   Cash and Investments
  • Note 5 -   Property, Plant and Equipment
  • Note 6 -   Bonds, Notes and Other Obligations
  • Note 7 -   Deficit Balances and Excess Expenditures
  • Note 8 -   Contributed Capital
  • Note 9 -   Pension Plans
  • Note 10 - Deferred Compensation and Profit Sharing Plans
  • Note 11 - Segment Information for Enterprise Funds
  • Note 12 - Condensed Financial Statements for Component Units
  • Note 13 - Leases
  • Note 14 - Interfund Receivables and Payables
  • Note 15 - Fair Value of Financial Instruments
  • Note 16 - Commitments and Contingencies
  • Note 17 - Related Party Transactions

In addition to the above documentation in PDF format, the following spreadsheet information regarding "Note 9 - Pension Plans" is available in HTML format:

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