Examples of Noncash Transaction Disclosures
Narrative Format
Noncash investing, capital and financing activities:
Shortly before the balance sheet date, the Enterprise Fund entered into an agreement to purchase computer equipment costing $10,000 by making monthly payments through vendor financing. There was no down payment and no monthly payments have been made as of the balance sheet date.
Tabular Format
Noncash investing, capital and financing activities:
The Enterprise Fund had the following noncash transactions:
| Interest accreted on annuity payments | $125,000.00 |
| Unrealized loss on investments | 53,215.00 |
| Trade-in of duplicating equipment on new photocopying equipment | 2,500.00 |
| Total noncash transactions | $180,715.00 |