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i�u �� , �� w �� �� i � � � i �II�� , III� III Exhibit 7 Key Indicators Glossary Il��iiii�ir�ii iir� "'llf'� ��iii��l�� iir�� Economy Resident income ratio Median Household Income(MHI)for the city or county,adjusted for MHI:US Census Bureau-American Regional Price Parity(RPP),as a%of the US MHI Community Survey 5-Year Estimates RPP:US Bureau of Economic Analysis Full value Estimated market value of taxable property in the city or county State repositories;audited financial statements;continuing disclosures Population Population of the city or county US Census Bureau-American Community Survey 5-Year Estimates Full value per capita Full value/population Economic growth metric Five year CAGR of real GDP for Metropolitan Statistical Area or Real GDP:US Bureau of Economic Analysis county minus the five-year CAGR of real GDP for the US Financial performance Revenue Sum of revenue from total governmental funds,operating and non- Audited financial statements operating revenue from total business-type activities,and non- operating revenue from internal services funds,excluding transfers and one-time revenue,e.g.,bond proceeds or capital contributions Available fund balance Sum of all fund balances that are classified as unassigned,assigned orAudited financial statements committed in the total governmental funds,plus unrestricted current assets minus current liabilities from the city's or county's business- type activities and internal services funds Net unrestricted cash Sum of unrestricted cash in governmental activities,business type Audited financial statements activities and internal services fund,net of short-term debt Available fund balance ratio Available fund balance(including net current assets from business- type activities and internal services funds)/Revenue Liquidity ratio Net unrestricted cash/Revenue Leverage Debt Outstanding long-term bonds and all other forms of long-term debt Audited financial statements;official across the governmental and business-type activities,including debt statements of another entity for which it has provided a guarantee disclosed in its financial statements Adjusted net pension liabilities(ANPL� Total primary government's pension liabilities adjusted by Moody's toAudited financial statements;Moody's standardize the discount rate used to compute the present value of Investors Service accrued benefits Adjusted net OPEB liabilities(ANOL) Total primary government's net other post-employment benefit Audited financial statements;Moody's (OPEB)liabilities adjusted by Moody's to standardize the discount Investors Service rate used to compute the present value of accrued benefits Other long-term liabilities(OLTL) Miscellaneous long-term liabilities reported under the governmental Audited financial statements and business-type activities entries Long-term liabilities ratio Debt+ANPL+ANOL+OLTL/Revenue Fixed costs Implied debt service Annual cost to amortize city or county's long-term debt over ZO Audited financial statements;official years with level payments statements;Moody's Investors Service Pension tread water contribution Pension contribution necessary to prevent reported unfunded Audited financial statements;Moody's pension liabilities from growing,year overyear,in nominal dollars,if Investors Service all actuarial assumptions are met OPEB contribution City or county's actual contribution in a given period Audited financial statements Implied cost of OLTL Annual cost to amortize city or county's other long-term liabilities Audited financial statements;Moody's over 20 years with level payments I nvestors Service Fixed-costs ratio Implied debt service+Pension tread water+OPEB contributions+ Implied cost of OLTL/Revenue *Note:If typical data source is not available then alternative sources or proxy data may be considered.For more detailed definitions of the metrics listed above please refer to the_�_S_�ii..�� �i��'..._��u.ir�..�ii_��..._I�_�.�Ih�_��_�.I��. Source:Moody's Investors Service I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I � ��Illf�I��uu.,�ii�.��ui.. ��II'��. �� uu.��°I�°III...�°�:iiii ui.iiu ��w ui.iiu�III�'� :�II��W��I n�°�:��m��ui.,��'lii°illf�uu.m�IIII.°��iii� . � � IIC .. .. � .. .� ..