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Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 A - General Balance Sheet 12/31/2025 12/31/2024 12/31/2023 Liabilities, Deferred Inflows and Fund Balances Liabilities Payables 600 - Accounts Payable $111,972.00 $132,082.00 $162,550.00 601 - Accrued Liabilities $29,111.00 $26,793.00 $11,412.00 Total for Payables $141,083.00 $158,875.00 $173,962.00 Other Liabilities 688 - Other Liabilities - $5,064.00 $186,151.00 Total for Other Liabilities $0.00 $5,064.00 $186,151.00 Total for Liabilities $141,083.00 $163,939.00 $360,113.00 Deferred Inflows Deferred Inflows of Resources 691 - Deferred Inflow Of Resources $504,722.00 $561,690.00 $621,906.00 Lease of Trooper Barracks / Taxes Receivable Total for Deferred Inflows of Resources $504,722.00 $561,690.00 $621,906.00 Total for Deferred Inflows $504,722.00 $561,690.00 $621,906.00 Fund Balance Nonspendable Fund Balance 806 - Not In Spendable Form $39,726.00 $35,242.00 $22,417.00 4 OSC Municipality Code 140308300000