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accounting Accrued liabilities Active employees actuarial funding method actuarial present value actuarial valuation performed Alabama State Docks Alabama Wood amortization annual assets to pay beneficiaries currently receiving benefits when due Bulk Material Handling capital leases CASH AND CASH CASH EQUIVALENTS CASH FLOWS cash provided certificates of deposit coal handling facilities Coal Revenue Refunding contributed capital cost CURRENT LIABILITIES Payable Debt Service Reserve defeased Demopolis Depreciation Docks Department Docks Facilities Revenue employees covered ended September 30 expenses Facilities Revenue Refunding financial statements Fiscal Year 1992 GUY HUNT Hourly Plan Inland Docks investment long-term debt McDuffie Terminal ment ment's Northport operating revenues payments payroll for employees pension benefit obligation Phenix City Plan at January Port of Mobile Public Grain Elevator rail cars Railway Plan restricted assets RETAINED EARNINGS Retirees and beneficiaries Revenue Refunding Bonds Series Service Reserve Fund Terminal Railway tions tonnage tons U.S. Gulf U.S. Treasury obligations Unfunded pension benefit warehouses