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…amounts for energy saving
projects on University buildings. (See Note 14)
Net Assets. The University's net assets are classified as follows:
Invested in capital assets, net of related debt: This represents the University's total investment in capital
assets, net of depreciation and outstanding debt obligations related to those capital assets. To the …
https://www.wichita.edu/_archive/services/controller/Accounting/_documents/afr_11.pdf