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KIMLEY‐HORN AND ASSOCIATES, INC.  <br />BALANCE SHEETS (CONTINUED)  <br />  <br />  <br />DECEMBER 31, 2016 AND 2015  <br />(SEE INDEPENDENT ACCOUNTANT’S REVIEW REPORT)  <br />  <br />  <br />The accompanying notes to the financial statements are an integral part of these statements. 3 <br />2016 2015 <br />LIABILITIES AND SHAREHOLDER'S EQUITY <br />Current Liabilities: <br />Accounts payable – trade 40,558,464$ 29,607,175$ <br />Billings in excess of costs and estimated <br />earnings on uncompleted contracts 44,549,072 40,074,545 <br />Accounts payable – affiliate 26,094 26,094 <br />Accrued salaries and wages 90,893,487 61,691,585 <br />Accrued vacation payable 13,891,434 11,897,103 <br />Accrued interest - 8,635 <br />Income taxes payable 786,378 - <br />Accrued retirement plan contributions 46,329,774 40,689,979 <br />Deferred taxes liabilities, current - 11,470,585 <br />Deferred income, current 124,256 142,256 <br />Other current liabilities 73,404 89,705 <br />Total Current Liabilities 237,232,363 195,697,662 <br />Long-Term Liabilities: <br />Tax liability due to affiliates 929,714 772,333 <br />Deferred taxes liabilities, non-current 3,787,315 3,287,858 <br />Deferred income, non-current 1,397,875 1,540,131 <br />Other long-term liabilities 1,161,778 1,218,881 <br />Total Long-Term Liabilities 7,276,682 6,819,203 <br />Total Liabilities 244,509,045 202,516,865 <br />Shareholder's Equity: <br />Common stock, stated value of $1.00 per share. Authorized <br />100,000 shares, issued and outstanding 35,771 shares 35,771 35,771 <br />Paid-in capital 8,798,275 8,798,275 <br />Retained earnings 86,796,851 73,856,832 <br />Accumulated other comprehensive loss (244,590) (279,606) <br />Total Shareholder’s Equity 95,386,307 82,411,272 <br />Total Liabilities and Shareholder’s Equity 339,895,352$ 284,928,137$